id	sid	tid	token	lemma	pos
cjfa-10427	1	1	copernican	copernican	PROPN
cjfa-10427	1	2	journal	journal	PROPN
cjfa-10427	1	3	of	of	ADP
cjfa-10427	1	4	finance	finance	PROPN
cjfa-10427	1	5	&	&	CCONJ
cjfa-10427	1	6	accounting	accounting	PROPN
cjfa-10427	1	7	e	e	PROPN
cjfa-10427	1	8	-	-	PROPN
cjfa-10427	1	9	issn	issn	PROPN
cjfa-10427	1	10	2300	2300	NUM
cjfa-10427	1	11	-	-	SYM
cjfa-10427	1	12	3065	3065	NUM
cjfa-10427	1	13	p	p	PROPN
cjfa-10427	1	14	-	-	PUNCT
cjfa-10427	1	15	issn	issn	PROPN
cjfa-10427	1	16	2300	2300	NUM
cjfa-10427	1	17	-	-	SYM
cjfa-10427	1	18	12402016	12402016	NUM
cjfa-10427	1	19	,	,	PUNCT
cjfa-10427	1	20	volume	volume	NOUN
cjfa-10427	1	21	5	5	NUM
cjfa-10427	1	22	,	,	PUNCT
cjfa-10427	1	23	issue	issue	NOUN
cjfa-10427	1	24	1	1	NUM
cjfa-10427	1	25	date	date	NOUN
cjfa-10427	1	26	of	of	ADP
cjfa-10427	1	27	submission	submission	NOUN
cjfa-10427	1	28	:	:	PUNCT
cjfa-10427	1	29	february	february	PROPN
cjfa-10427	1	30	7	7	NUM
cjfa-10427	1	31	,	,	PUNCT
cjfa-10427	1	32	2016	2016	NUM
cjfa-10427	1	33	;	;	PUNCT
cjfa-10427	1	34	date	date	NOUN
cjfa-10427	1	35	of	of	ADP
cjfa-10427	1	36	acceptance	acceptance	NOUN
cjfa-10427	1	37	:	:	PUNCT
cjfa-10427	1	38	may	may	AUX
cjfa-10427	1	39	8	8	NUM
cjfa-10427	1	40	,	,	PUNCT
cjfa-10427	1	41	2016	2016	NUM
cjfa-10427	1	42	.	.	PUNCT
cjfa-10427	2	1	*	*	PUNCT
cjfa-10427	2	2	contact	contact	NOUN
cjfa-10427	2	3	information	information	NOUN
cjfa-10427	2	4	:	:	PUNCT
cjfa-10427	2	5	epapazov@gmail.com	epapazov@gmail.com	X
cjfa-10427	2	6	,	,	PUNCT
cjfa-10427	2	7	faculty	faculty	NOUN
cjfa-10427	2	8	of	of	ADP
cjfa-10427	2	9	business	business	NOUN
cjfa-10427	2	10	and	and	CCONJ
cjfa-10427	2	11	management	management	NOUN
cjfa-10427	2	12	,	,	PUNCT
cjfa-10427	2	13	university	university	NOUN
cjfa-10427	2	14	of	of	ADP
cjfa-10427	2	15	ruse	ruse	NOUN
cjfa-10427	2	16	,	,	PUNCT
cjfa-10427	2	17	8	8	NUM
cjfa-10427	2	18	studentska	studentska	NOUN
cjfa-10427	2	19	str	str	NOUN
cjfa-10427	2	20	.	.	PUNCT
cjfa-10427	2	21	,	,	PUNCT
cjfa-10427	2	22	ruse-7017	ruse-7017	PROPN
cjfa-10427	2	23	,	,	PUNCT
cjfa-10427	2	24	bulgaria	bulgaria	NOUN
cjfa-10427	2	25	,	,	PUNCT
cjfa-10427	2	26	phone	phone	NOUN
cjfa-10427	2	27	:	:	PUNCT
cjfa-10427	2	28	+359879005316	+359879005316	ADJ
cjfa-10427	2	29	.	.	PUNCT
cjfa-10427	3	1	*	*	PUNCT
cjfa-10427	3	2	*	*	PUNCT
cjfa-10427	3	3	contact	contact	NOUN
cjfa-10427	3	4	information	information	NOUN
cjfa-10427	3	5	:	:	PUNCT
cjfa-10427	3	6	lmihaylova777@gmail.com	lmihaylova777@gmail.com	NUM
cjfa-10427	3	7	,	,	PUNCT
cjfa-10427	3	8	faculty	faculty	NOUN
cjfa-10427	3	9	of	of	ADP
cjfa-10427	3	10	business	business	NOUN
cjfa-10427	3	11	and	and	CCONJ
cjfa-10427	3	12	management	management	NOUN
cjfa-10427	3	13	,	,	PUNCT
cjfa-10427	3	14	university	university	NOUN
cjfa-10427	3	15	of	of	ADP
cjfa-10427	3	16	ruse	ruse	NOUN
cjfa-10427	3	17	,	,	PUNCT
cjfa-10427	3	18	8	8	NUM
cjfa-10427	3	19	studentska	studentska	NOUN
cjfa-10427	3	20	str	str	NOUN
cjfa-10427	3	21	.	.	PUNCT
cjfa-10427	3	22	,	,	PUNCT
cjfa-10427	3	23	ruse-7017	ruse-7017	PROPN
cjfa-10427	3	24	,	,	PUNCT
cjfa-10427	3	25	bulgaria	bulgaria	NOUN
cjfa-10427	3	26	,	,	PUNCT
cjfa-10427	3	27	phone	phone	NOUN
cjfa-10427	3	28	:	:	PUNCT
cjfa-10427	3	29	+359879005325	+359879005325	NUM
cjfa-10427	3	30	.	.	PUNCT
cjfa-10427	4	1	papazov	papazov	PROPN
cjfa-10427	4	2	e.	e.	PROPN
cjfa-10427	4	3	,	,	PUNCT
cjfa-10427	4	4	mihaylova	mihaylova	PROPN
cjfa-10427	4	5	l.	l.	PROPN
cjfa-10427	4	6	(	(	PUNCT
cjfa-10427	4	7	2016	2016	NUM
cjfa-10427	4	8	)	)	PUNCT
cjfa-10427	4	9	.	.	PUNCT
cjfa-10427	5	1	accountancy	accountancy	NOUN
cjfa-10427	5	2	-	-	PUNCT
cjfa-10427	5	3	based	base	VERB
cjfa-10427	5	4	sources	source	NOUN
cjfa-10427	5	5	of	of	ADP
cjfa-10427	5	6	information	information	NOUN
cjfa-10427	5	7	for	for	ADP
cjfa-10427	5	8	planning	plan	VERB
cjfa-10427	5	9	purposes	purpose	NOUN
cjfa-10427	5	10	in	in	ADP
cjfa-10427	5	11	smes	sme	NOUN
cjfa-10427	5	12	.	.	PUNCT
cjfa-10427	6	1	copernican	copernican	PROPN
cjfa-10427	6	2	journal	journal	PROPN
cjfa-10427	6	3	of	of	ADP
cjfa-10427	6	4	finance	finance	PROPN
cjfa-10427	6	5	&	&	CCONJ
cjfa-10427	6	6	accounting	accounting	PROPN
cjfa-10427	6	7	,	,	PUNCT
cjfa-10427	6	8	5(1	5(1	NUM
cjfa-10427	6	9	)	)	PUNCT
cjfa-10427	6	10	,	,	PUNCT
cjfa-10427	6	11	173–183	173–183	NUM
cjfa-10427	6	12	.	.	PUNCT
cjfa-10427	7	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	PROPN
cjfa-10427	7	2	cjfa.2016.010	cjfa.2016.010	PROPN
cjfa-10427	7	3	emil	emil	PROPN
cjfa-10427	7	4	papazov	papazov	PROPN
cjfa-10427	7	5	*	*	PROPN
cjfa-10427	7	6	university	university	PROPN
cjfa-10427	7	7	of	of	ADP
cjfa-10427	7	8	national	national	ADJ
cjfa-10427	7	9	and	and	CCONJ
cjfa-10427	7	10	world	world	NOUN
cjfa-10427	7	11	economy	economy	NOUN
cjfa-10427	7	12	,	,	PUNCT
cjfa-10427	7	13	sofia	sofia	PROPN
cjfa-10427	7	14	&	&	CCONJ
cjfa-10427	7	15	university	university	PROPN
cjfa-10427	7	16	of	of	ADP
cjfa-10427	7	17	ruse	ruse	NOUN
cjfa-10427	8	1	,	,	PUNCT
cjfa-10427	8	2	bulgaria	bulgaria	PROPN
cjfa-10427	8	3	lyudmila	lyudmila	NOUN
cjfa-10427	8	4	mihaylova	mihaylova	VERB
cjfa-10427	8	5	*	*	PUNCT
cjfa-10427	8	6	*	*	PROPN
cjfa-10427	8	7	university	university	NOUN
cjfa-10427	8	8	of	of	ADP
cjfa-10427	8	9	ruse	ruse	NOUN
cjfa-10427	8	10	,	,	PUNCT
cjfa-10427	8	11	bulgaria	bulgaria	PROPN
cjfa-10427	8	12	accountancy	accountancy	NOUN
cjfa-10427	8	13	-	-	PUNCT
cjfa-10427	8	14	based	base	VERB
cjfa-10427	8	15	sources	source	NOUN
cjfa-10427	8	16	of	of	ADP
cjfa-10427	8	17	information	information	NOUN
cjfa-10427	8	18	for	for	ADP
cjfa-10427	8	19	planning	plan	VERB
cjfa-10427	8	20	purposes	purpose	NOUN
cjfa-10427	8	21	in	in	ADP
cjfa-10427	8	22	smes	sme	NOUN
cjfa-10427	8	23	keywords	keyword	NOUN
cjfa-10427	8	24	:	:	PUNCT
cjfa-10427	8	25	smes	sme	NOUN
cjfa-10427	8	26	,	,	PUNCT
cjfa-10427	8	27	business	business	NOUN
cjfa-10427	8	28	planning	planning	NOUN
cjfa-10427	8	29	,	,	PUNCT
cjfa-10427	8	30	accountancy	accountancy	NOUN
cjfa-10427	8	31	-	-	PUNCT
cjfa-10427	8	32	based	base	VERB
cjfa-10427	8	33	sources	source	NOUN
cjfa-10427	8	34	of	of	ADP
cjfa-10427	8	35	information	information	NOUN
cjfa-10427	8	36	.	.	PUNCT
cjfa-10427	9	1	j	j	PROPN
cjfa-10427	9	2	e	e	PROPN
cjfa-10427	9	3	l	l	PROPN
cjfa-10427	9	4	classification	classification	NOUN
cjfa-10427	9	5	:	:	PUNCT
cjfa-10427	10	1	m21	m21	PROPN
cjfa-10427	10	2	,	,	PUNCT
cjfa-10427	10	3	m40	m40	PROPN
cjfa-10427	10	4	.	.	PUNCT
cjfa-10427	11	1	abstract	abstract	PROPN
cjfa-10427	11	2	:	:	PUNCT
cjfa-10427	11	3	the	the	DET
cjfa-10427	11	4	present	present	ADJ
cjfa-10427	11	5	paper	paper	NOUN
cjfa-10427	11	6	’s	’s	PART
cjfa-10427	11	7	research	research	NOUN
cjfa-10427	11	8	objective	objective	NOUN
cjfa-10427	11	9	is	be	AUX
cjfa-10427	11	10	to	to	PART
cjfa-10427	11	11	reveal	reveal	VERB
cjfa-10427	11	12	the	the	DET
cjfa-10427	11	13	specifics	specific	NOUN
cjfa-10427	11	14	and	and	CCONJ
cjfa-10427	11	15	capabilities	capability	NOUN
cjfa-10427	11	16	of	of	ADP
cjfa-10427	11	17	the	the	DET
cjfa-10427	11	18	accountancy	accountancy	NOUN
cjfa-10427	11	19	to	to	PART
cjfa-10427	11	20	serve	serve	VERB
cjfa-10427	11	21	as	as	ADP
cjfa-10427	11	22	an	an	DET
cjfa-10427	11	23	information	information	NOUN
cjfa-10427	11	24	base	base	NOUN
cjfa-10427	11	25	for	for	ADP
cjfa-10427	11	26	planning	planning	NOUN
cjfa-10427	11	27	of	of	ADP
cjfa-10427	11	28	the	the	DET
cjfa-10427	11	29	business	business	NOUN
cjfa-10427	11	30	of	of	ADP
cjfa-10427	11	31	smes	sme	NOUN
cjfa-10427	11	32	.	.	PUNCT
cjfa-10427	12	1	in	in	ADP
cjfa-10427	12	2	this	this	DET
cjfa-10427	12	3	regard	regard	NOUN
cjfa-10427	12	4	,	,	PUNCT
cjfa-10427	12	5	a	a	DET
cjfa-10427	12	6	research	research	NOUN
cjfa-10427	12	7	method	method	NOUN
cjfa-10427	12	8	(	(	PUNCT
cjfa-10427	12	9	a	a	DET
cjfa-10427	12	10	survey	survey	NOUN
cjfa-10427	12	11	)	)	PUNCT
cjfa-10427	12	12	focusing	focus	VERB
cjfa-10427	12	13	on	on	ADP
cjfa-10427	12	14	study	study	NOUN
cjfa-10427	12	15	of	of	ADP
cjfa-10427	12	16	documentation	documentation	NOUN
cjfa-10427	12	17	in	in	ADP
cjfa-10427	12	18	a	a	DET
cjfa-10427	12	19	number	number	NOUN
cjfa-10427	12	20	of	of	ADP
cjfa-10427	12	21	bulgarian	bulgarian	ADJ
cjfa-10427	12	22	smes	sme	NOUN
cjfa-10427	12	23	has	have	AUX
cjfa-10427	12	24	been	be	AUX
cjfa-10427	12	25	carried	carry	VERB
cjfa-10427	12	26	out	out	ADP
cjfa-10427	12	27	.	.	PUNCT
cjfa-10427	13	1	based	base	VERB
cjfa-10427	13	2	on	on	ADP
cjfa-10427	13	3	the	the	DET
cjfa-10427	13	4	results	result	NOUN
cjfa-10427	13	5	gained	gain	VERB
cjfa-10427	13	6	after	after	ADP
cjfa-10427	13	7	the	the	DET
cjfa-10427	13	8	implementation	implementation	NOUN
cjfa-10427	13	9	of	of	ADP
cjfa-10427	13	10	the	the	DET
cjfa-10427	13	11	research	research	NOUN
cjfa-10427	13	12	method	method	NOUN
cjfa-10427	13	13	,	,	PUNCT
cjfa-10427	13	14	main	main	ADJ
cjfa-10427	13	15	sources	source	NOUN
cjfa-10427	13	16	of	of	ADP
cjfa-10427	13	17	information	information	NOUN
cjfa-10427	13	18	for	for	ADP
cjfa-10427	13	19	planning	plan	VERB
cjfa-10427	13	20	purposes	purpose	NOUN
cjfa-10427	13	21	in	in	ADP
cjfa-10427	13	22	smes	sme	NOUN
cjfa-10427	13	23	have	have	AUX
cjfa-10427	13	24	been	be	AUX
cjfa-10427	13	25	synthesized	synthesize	VERB
cjfa-10427	13	26	and	and	CCONJ
cjfa-10427	13	27	evaluated	evaluate	VERB
cjfa-10427	13	28	.	.	PUNCT
cjfa-10427	14	1	the	the	DET
cjfa-10427	14	2	main	main	ADJ
cjfa-10427	14	3	conclusions	conclusion	NOUN
cjfa-10427	14	4	are	be	AUX
cjfa-10427	14	5	that	that	PRON
cjfa-10427	14	6	due	due	ADJ
cjfa-10427	14	7	to	to	ADP
cjfa-10427	14	8	relatively	relatively	ADV
cjfa-10427	14	9	high	high	ADJ
cjfa-10427	14	10	level	level	NOUN
cjfa-10427	14	11	of	of	ADP
cjfa-10427	14	12	quality	quality	NOUN
cjfa-10427	14	13	,	,	PUNCT
cjfa-10427	14	14	actuality	actuality	NOUN
cjfa-10427	14	15	and	and	CCONJ
cjfa-10427	14	16	availability	availability	NOUN
cjfa-10427	14	17	,	,	PUNCT
cjfa-10427	14	18	the	the	DET
cjfa-10427	14	19	accountancy	accountancy	NOUN
cjfa-10427	14	20	-	-	PUNCT
cjfa-10427	14	21	based	base	VERB
cjfa-10427	14	22	data	datum	NOUN
cjfa-10427	14	23	can	can	AUX
cjfa-10427	14	24	constitute	constitute	VERB
cjfa-10427	14	25	a	a	DET
cjfa-10427	14	26	major	major	ADJ
cjfa-10427	14	27	source	source	NOUN
cjfa-10427	14	28	of	of	ADP
cjfa-10427	14	29	information	information	NOUN
cjfa-10427	14	30	for	for	ADP
cjfa-10427	14	31	planning	plan	VERB
cjfa-10427	14	32	purposes	purpose	NOUN
cjfa-10427	14	33	in	in	ADP
cjfa-10427	14	34	smes	sme	NOUN
cjfa-10427	14	35	.	.	PUNCT
cjfa-10427	15	1	emil	emil	PROPN
cjfa-10427	15	2	papazov	papazov	PROPN
cjfa-10427	15	3	,	,	PUNCT
cjfa-10427	15	4	lyudmila	lyudmila	VERB
cjfa-10427	15	5	mihaylova174	mihaylova174	PRON
cjfa-10427	15	6	 	 	SPACE
cjfa-10427	15	7	introduction	introduction	NOUN
cjfa-10427	15	8	planning	planning	NOUN
cjfa-10427	15	9	is	be	AUX
cjfa-10427	15	10	a	a	DET
cjfa-10427	15	11	complex	complex	ADJ
cjfa-10427	15	12	process	process	NOUN
cjfa-10427	15	13	directed	direct	VERB
cjfa-10427	15	14	to	to	ADP
cjfa-10427	15	15	preparing	prepare	VERB
cjfa-10427	15	16	of	of	ADP
cjfa-10427	15	17	managerial	managerial	ADJ
cjfa-10427	15	18	decisions	decision	NOUN
cjfa-10427	15	19	for	for	ADP
cjfa-10427	15	20	different	different	ADJ
cjfa-10427	15	21	types	type	NOUN
cjfa-10427	15	22	of	of	ADP
cjfa-10427	15	23	organization	organization	NOUN
cjfa-10427	15	24	.	.	PUNCT
cjfa-10427	16	1	notwithstanding	notwithstanding	ADP
cjfa-10427	16	2	the	the	DET
cjfa-10427	16	3	attempts	attempt	NOUN
cjfa-10427	16	4	to	to	PART
cjfa-10427	16	5	understate	understate	VERB
cjfa-10427	16	6	the	the	DET
cjfa-10427	16	7	role	role	NOUN
cjfa-10427	16	8	of	of	ADP
cjfa-10427	16	9	plans	plan	NOUN
cjfa-10427	16	10	for	for	ADP
cjfa-10427	16	11	developing	develop	VERB
cjfa-10427	16	12	of	of	ADP
cjfa-10427	16	13	complex	complex	ADJ
cjfa-10427	16	14	systems	system	NOUN
cjfa-10427	16	15	,	,	PUNCT
cjfa-10427	16	16	the	the	DET
cjfa-10427	16	17	dissemination	dissemination	NOUN
cjfa-10427	16	18	of	of	ADP
cjfa-10427	16	19	planning	planning	NOUN
cjfa-10427	16	20	activities	activity	NOUN
cjfa-10427	16	21	has	have	AUX
cjfa-10427	16	22	recently	recently	ADV
cjfa-10427	16	23	grown	grow	VERB
cjfa-10427	16	24	up	up	ADP
cjfa-10427	16	25	.	.	PUNCT
cjfa-10427	17	1	at	at	ADP
cjfa-10427	17	2	the	the	DET
cjfa-10427	17	3	same	same	ADJ
cjfa-10427	17	4	time	time	NOUN
cjfa-10427	17	5	,	,	PUNCT
cjfa-10427	17	6	the	the	DET
cjfa-10427	17	7	methodology	methodology	NOUN
cjfa-10427	17	8	of	of	ADP
cjfa-10427	17	9	planning	planning	NOUN
cjfa-10427	17	10	has	have	AUX
cjfa-10427	17	11	not	not	PART
cjfa-10427	17	12	altered	alter	VERB
cjfa-10427	17	13	in	in	ADP
cjfa-10427	17	14	pace	pace	NOUN
cjfa-10427	17	15	with	with	ADP
cjfa-10427	17	16	the	the	DET
cjfa-10427	17	17	changes	change	NOUN
cjfa-10427	17	18	in	in	ADP
cjfa-10427	17	19	the	the	DET
cjfa-10427	17	20	economic	economic	ADJ
cjfa-10427	17	21	environment	environment	NOUN
cjfa-10427	17	22	.	.	PUNCT
cjfa-10427	18	1	planning	planning	NOUN
cjfa-10427	18	2	approaches	approach	NOUN
cjfa-10427	18	3	,	,	PUNCT
cjfa-10427	18	4	methods	method	NOUN
cjfa-10427	18	5	and	and	CCONJ
cjfa-10427	18	6	techniques	technique	NOUN
cjfa-10427	18	7	has	have	AUX
cjfa-10427	18	8	not	not	PART
cjfa-10427	18	9	reflected	reflect	VERB
cjfa-10427	18	10	the	the	DET
cjfa-10427	18	11	influence	influence	NOUN
cjfa-10427	18	12	of	of	ADP
cjfa-10427	18	13	certain	certain	ADJ
cjfa-10427	18	14	realities	reality	NOUN
cjfa-10427	18	15	typical	typical	ADJ
cjfa-10427	18	16	for	for	ADP
cjfa-10427	18	17	the	the	DET
cjfa-10427	18	18	modern	modern	ADJ
cjfa-10427	18	19	business	business	NOUN
cjfa-10427	18	20	such	such	ADJ
cjfa-10427	18	21	as	as	ADP
cjfa-10427	18	22	the	the	DET
cjfa-10427	18	23	increasing	increase	VERB
cjfa-10427	18	24	role	role	NOUN
cjfa-10427	18	25	and	and	CCONJ
cjfa-10427	18	26	importance	importance	NOUN
cjfa-10427	18	27	of	of	ADP
cjfa-10427	18	28	small	small	ADJ
cjfa-10427	18	29	and	and	CCONJ
cjfa-10427	18	30	medium	medium	ADJ
cjfa-10427	18	31	-	-	PUNCT
cjfa-10427	18	32	sized	sized	ADJ
cjfa-10427	18	33	enterprises	enterprise	NOUN
cjfa-10427	18	34	(	(	PUNCT
cjfa-10427	18	35	smes	sme	NOUN
cjfa-10427	18	36	)	)	PUNCT
cjfa-10427	18	37	for	for	ADP
cjfa-10427	18	38	the	the	DET
cjfa-10427	18	39	economic	economic	ADJ
cjfa-10427	18	40	development	development	NOUN
cjfa-10427	18	41	.	.	PUNCT
cjfa-10427	19	1	to	to	ADP
cjfa-10427	19	2	the	the	DET
cjfa-10427	19	3	range	range	NOUN
cjfa-10427	19	4	of	of	ADP
cjfa-10427	19	5	similar	similar	ADJ
cjfa-10427	19	6	discrepancies	discrepancy	NOUN
cjfa-10427	19	7	can	can	AUX
cjfa-10427	19	8	be	be	AUX
cjfa-10427	19	9	added	add	VERB
cjfa-10427	19	10	also	also	ADV
cjfa-10427	19	11	those	those	PRON
cjfa-10427	19	12	associated	associate	VERB
cjfa-10427	19	13	with	with	ADP
cjfa-10427	19	14	the	the	DET
cjfa-10427	19	15	necessary	necessary	ADJ
cjfa-10427	19	16	information	information	NOUN
cjfa-10427	19	17	for	for	ADP
cjfa-10427	19	18	practical	practical	ADJ
cjfa-10427	19	19	application	application	NOUN
cjfa-10427	19	20	of	of	ADP
cjfa-10427	19	21	appropriate	appropriate	ADJ
cjfa-10427	19	22	planning	planning	NOUN
cjfa-10427	19	23	tools	tool	NOUN
cjfa-10427	19	24	(	(	PUNCT
cjfa-10427	19	25	papazov	papazov	PROPN
cjfa-10427	19	26	,	,	PUNCT
cjfa-10427	19	27	mihaylova	mihaylova	X
cjfa-10427	19	28	2014	2014	NUM
cjfa-10427	19	29	;	;	PUNCT
cjfa-10427	19	30	papazov	papazov	PROPN
cjfa-10427	19	31	,	,	PUNCT
cjfa-10427	19	32	mihaylova	mihaylova	X
cjfa-10427	19	33	2010	2010	NUM
cjfa-10427	19	34	;	;	PUNCT
cjfa-10427	19	35	simeonov	simeonov	NOUN
cjfa-10427	19	36	,	,	PUNCT
cjfa-10427	19	37	lambovska	lambovska	NOUN
cjfa-10427	19	38	2012	2012	NUM
cjfa-10427	19	39	;	;	PUNCT
cjfa-10427	19	40	germanos	germano	NOUN
cjfa-10427	19	41	,	,	PUNCT
cjfa-10427	19	42	pliota	pliota	NOUN
cjfa-10427	19	43	,	,	PUNCT
cjfa-10427	19	44	germanou	germanou	VERB
cjfa-10427	19	45	2013	2013	NUM
cjfa-10427	19	46	)	)	PUNCT
cjfa-10427	19	47	.	.	PUNCT
cjfa-10427	20	1	the	the	DET
cjfa-10427	20	2	accumulation	accumulation	NOUN
cjfa-10427	20	3	and	and	CCONJ
cjfa-10427	20	4	the	the	DET
cjfa-10427	20	5	usage	usage	NOUN
cjfa-10427	20	6	of	of	ADP
cjfa-10427	20	7	information	information	NOUN
cjfa-10427	20	8	stemming	stem	VERB
cjfa-10427	20	9	from	from	ADP
cjfa-10427	20	10	different	different	ADJ
cjfa-10427	20	11	sources	source	NOUN
cjfa-10427	20	12	and	and	CCONJ
cjfa-10427	20	13	the	the	DET
cjfa-10427	20	14	application	application	NOUN
cjfa-10427	20	15	of	of	ADP
cjfa-10427	20	16	flexible	flexible	ADJ
cjfa-10427	20	17	planning	planning	NOUN
cjfa-10427	20	18	methods	method	NOUN
cjfa-10427	20	19	,	,	PUNCT
cjfa-10427	20	20	developed	develop	VERB
cjfa-10427	20	21	and	and	CCONJ
cjfa-10427	20	22	/	/	SYM
cjfa-10427	20	23	or	or	CCONJ
cjfa-10427	20	24	adapted	adapt	VERB
cjfa-10427	20	25	to	to	ADP
cjfa-10427	20	26	the	the	DET
cjfa-10427	20	27	requirements	requirement	NOUN
cjfa-10427	20	28	and	and	CCONJ
cjfa-10427	20	29	specifics	specific	NOUN
cjfa-10427	20	30	of	of	ADP
cjfa-10427	20	31	the	the	DET
cjfa-10427	20	32	smes	sme	NOUN
cjfa-10427	20	33	are	be	AUX
cjfa-10427	20	34	problems	problem	NOUN
cjfa-10427	20	35	that	that	PRON
cjfa-10427	20	36	are	be	AUX
cjfa-10427	20	37	not	not	PART
cjfa-10427	20	38	solved	solve	VERB
cjfa-10427	20	39	yet	yet	ADV
cjfa-10427	20	40	fully	fully	ADV
cjfa-10427	20	41	.	.	PUNCT
cjfa-10427	21	1	the	the	DET
cjfa-10427	21	2	mechanical	mechanical	ADJ
cjfa-10427	21	3	transfer	transfer	NOUN
cjfa-10427	21	4	of	of	ADP
cjfa-10427	21	5	approaches	approach	NOUN
cjfa-10427	21	6	,	,	PUNCT
cjfa-10427	21	7	methods	method	NOUN
cjfa-10427	21	8	and	and	CCONJ
cjfa-10427	21	9	techniques	technique	NOUN
cjfa-10427	21	10	from	from	ADP
cjfa-10427	21	11	large	large	ADJ
cjfa-10427	21	12	companies	company	NOUN
cjfa-10427	21	13	to	to	ADP
cjfa-10427	21	14	small	small	ADJ
cjfa-10427	21	15	and	and	CCONJ
cjfa-10427	21	16	medium	medium	ADJ
cjfa-10427	21	17	-	-	PUNCT
cjfa-10427	21	18	sized	sized	ADJ
cjfa-10427	21	19	enterprises	enterprise	NOUN
cjfa-10427	21	20	can	can	AUX
cjfa-10427	21	21	not	not	PART
cjfa-10427	21	22	be	be	AUX
cjfa-10427	21	23	recommended	recommend	VERB
cjfa-10427	21	24	,	,	PUNCT
cjfa-10427	21	25	as	as	SCONJ
cjfa-10427	21	26	their	their	PRON
cjfa-10427	21	27	application	application	NOUN
cjfa-10427	21	28	for	for	ADP
cjfa-10427	21	29	planning	planning	NOUN
cjfa-10427	21	30	purposes	purpose	NOUN
cjfa-10427	21	31	in	in	ADP
cjfa-10427	21	32	smes	sme	NOUN
cjfa-10427	21	33	does	do	AUX
cjfa-10427	21	34	not	not	PART
cjfa-10427	21	35	render	render	VERB
cjfa-10427	21	36	the	the	DET
cjfa-10427	21	37	expected	expect	VERB
cjfa-10427	21	38	results	result	NOUN
cjfa-10427	21	39	(	(	PUNCT
cjfa-10427	21	40	papazov	papazov	NOUN
cjfa-10427	21	41	2014	2014	NUM
cjfa-10427	21	42	)	)	PUNCT
cjfa-10427	21	43	.	.	PUNCT
cjfa-10427	22	1	a	a	DET
cjfa-10427	22	2	second	second	ADJ
cjfa-10427	22	3	major	major	ADJ
cjfa-10427	22	4	reason	reason	NOUN
cjfa-10427	22	5	is	be	AUX
cjfa-10427	22	6	the	the	DET
cjfa-10427	22	7	lack	lack	NOUN
cjfa-10427	22	8	of	of	ADP
cjfa-10427	22	9	connection	connection	NOUN
cjfa-10427	22	10	or	or	CCONJ
cjfa-10427	22	11	synchronization	synchronization	NOUN
cjfa-10427	22	12	between	between	ADP
cjfa-10427	22	13	planning	planning	NOUN
cjfa-10427	22	14	and	and	CCONJ
cjfa-10427	22	15	accountability	accountability	NOUN
cjfa-10427	22	16	in	in	ADP
cjfa-10427	22	17	smes	sme	NOUN
cjfa-10427	22	18	.	.	PUNCT
cjfa-10427	23	1	having	have	VERB
cjfa-10427	23	2	in	in	ADP
cjfa-10427	23	3	mind	mind	NOUN
cjfa-10427	23	4	the	the	DET
cjfa-10427	23	5	outlined	outline	VERB
cjfa-10427	23	6	range	range	NOUN
cjfa-10427	23	7	of	of	ADP
cjfa-10427	23	8	issues	issue	NOUN
cjfa-10427	23	9	,	,	PUNCT
cjfa-10427	23	10	the	the	DET
cjfa-10427	23	11	emphasis	emphasis	NOUN
cjfa-10427	23	12	of	of	ADP
cjfa-10427	23	13	the	the	DET
cjfa-10427	23	14	present	present	ADJ
cjfa-10427	23	15	paper	paper	NOUN
cjfa-10427	23	16	is	be	AUX
cjfa-10427	23	17	put	put	VERB
cjfa-10427	23	18	on	on	ADP
cjfa-10427	23	19	the	the	DET
cjfa-10427	23	20	capabilities	capability	NOUN
cjfa-10427	23	21	of	of	ADP
cjfa-10427	23	22	company	company	NOUN
cjfa-10427	23	23	’s	’s	PART
cjfa-10427	23	24	accountancy	accountancy	NOUN
cjfa-10427	23	25	to	to	PART
cjfa-10427	23	26	provide	provide	VERB
cjfa-10427	23	27	information	information	NOUN
cjfa-10427	23	28	needed	need	VERB
cjfa-10427	23	29	for	for	ADP
cjfa-10427	23	30	the	the	DET
cjfa-10427	23	31	business	business	NOUN
cjfa-10427	23	32	planning	planning	NOUN
cjfa-10427	23	33	in	in	ADP
cjfa-10427	23	34	smes	sme	NOUN
cjfa-10427	23	35	.	.	PUNCT
cjfa-10427	24	1	the	the	DET
cjfa-10427	24	2	purpose	purpose	NOUN
cjfa-10427	24	3	is	be	AUX
cjfa-10427	24	4	,	,	PUNCT
cjfa-10427	24	5	based	base	VERB
cjfa-10427	24	6	on	on	ADP
cjfa-10427	24	7	the	the	DET
cjfa-10427	24	8	results	result	NOUN
cjfa-10427	24	9	of	of	ADP
cjfa-10427	24	10	a	a	DET
cjfa-10427	24	11	study	study	NOUN
cjfa-10427	24	12	in	in	ADP
cjfa-10427	24	13	a	a	DET
cjfa-10427	24	14	number	number	NOUN
cjfa-10427	24	15	of	of	ADP
cjfa-10427	24	16	bulgarian	bulgarian	ADJ
cjfa-10427	24	17	smes	sme	NOUN
cjfa-10427	24	18	,	,	PUNCT
cjfa-10427	24	19	to	to	PART
cjfa-10427	24	20	synthesize	synthesize	VERB
cjfa-10427	24	21	the	the	DET
cjfa-10427	24	22	main	main	ADJ
cjfa-10427	24	23	sources	source	NOUN
cjfa-10427	24	24	of	of	ADP
cjfa-10427	24	25	accountancy	accountancy	NOUN
cjfa-10427	24	26	information	information	NOUN
cjfa-10427	24	27	that	that	PRON
cjfa-10427	24	28	can	can	AUX
cjfa-10427	24	29	be	be	AUX
cjfa-10427	24	30	used	use	VERB
cjfa-10427	24	31	for	for	ADP
cjfa-10427	24	32	planning	planning	NOUN
cjfa-10427	24	33	activity	activity	NOUN
cjfa-10427	24	34	and	and	CCONJ
cjfa-10427	24	35	to	to	PART
cjfa-10427	24	36	evaluate	evaluate	VERB
cjfa-10427	24	37	them	they	PRON
cjfa-10427	24	38	in	in	ADP
cjfa-10427	24	39	view	view	NOUN
cjfa-10427	24	40	of	of	ADP
cjfa-10427	24	41	their	their	PRON
cjfa-10427	24	42	actuality	actuality	NOUN
cjfa-10427	24	43	,	,	PUNCT
cjfa-10427	24	44	quality	quality	NOUN
cjfa-10427	24	45	and	and	CCONJ
cjfa-10427	24	46	accessibility	accessibility	NOUN
cjfa-10427	24	47	.	.	PUNCT
cjfa-10427	25	1	research	research	NOUN
cjfa-10427	25	2	premises	premise	NOUN
cjfa-10427	25	3	and	and	CCONJ
cjfa-10427	25	4	the	the	DET
cjfa-10427	25	5	focus	focus	NOUN
cjfa-10427	25	6	of	of	ADP
cjfa-10427	25	7	the	the	DET
cjfa-10427	25	8	research	research	NOUN
cjfa-10427	25	9	process	process	NOUN
cjfa-10427	25	10	corporate	corporate	ADJ
cjfa-10427	25	11	planning	planning	NOUN
cjfa-10427	25	12	requires	require	VERB
cjfa-10427	25	13	basic	basic	ADJ
cjfa-10427	25	14	information	information	NOUN
cjfa-10427	25	15	sources	source	NOUN
cjfa-10427	25	16	.	.	PUNCT
cjfa-10427	26	1	they	they	PRON
cjfa-10427	26	2	are	be	AUX
cjfa-10427	26	3	diverse	diverse	ADJ
cjfa-10427	26	4	by	by	ADP
cjfa-10427	26	5	nature	nature	NOUN
cjfa-10427	26	6	and	and	CCONJ
cjfa-10427	26	7	by	by	ADP
cjfa-10427	26	8	relevance	relevance	NOUN
cjfa-10427	26	9	with	with	ADP
cjfa-10427	26	10	a	a	DET
cjfa-10427	26	11	company	company	NOUN
cjfa-10427	26	12	.	.	PUNCT
cjfa-10427	27	1	in	in	ADP
cjfa-10427	27	2	a	a	DET
cjfa-10427	27	3	paper	paper	NOUN
cjfa-10427	27	4	written	write	VERB
cjfa-10427	27	5	in	in	ADP
cjfa-10427	27	6	compliance	compliance	NOUN
cjfa-10427	27	7	with	with	ADP
cjfa-10427	27	8	quantitative	quantitative	ADJ
cjfa-10427	27	9	limitations	limitation	NOUN
cjfa-10427	27	10	it	it	PRON
cjfa-10427	27	11	is	be	AUX
cjfa-10427	27	12	difficult	difficult	ADJ
cjfa-10427	27	13	to	to	PART
cjfa-10427	27	14	analyze	analyze	VERB
cjfa-10427	27	15	all	all	DET
cjfa-10427	27	16	possible	possible	ADJ
cjfa-10427	27	17	information	information	NOUN
cjfa-10427	27	18	sources	source	NOUN
cjfa-10427	27	19	.	.	PUNCT
cjfa-10427	28	1	however	however	ADV
cjfa-10427	28	2	,	,	PUNCT
cjfa-10427	28	3	having	have	VERB
cjfa-10427	28	4	in	in	ADP
cjfa-10427	28	5	mind	mind	NOUN
cjfa-10427	28	6	the	the	DET
cjfa-10427	28	7	research	research	NOUN
cjfa-10427	28	8	purpose	purpose	NOUN
cjfa-10427	28	9	,	,	PUNCT
cjfa-10427	28	10	an	an	DET
cjfa-10427	28	11	attempt	attempt	NOUN
cjfa-10427	28	12	has	have	AUX
cjfa-10427	28	13	been	be	AUX
cjfa-10427	28	14	made	make	VERB
cjfa-10427	28	15	to	to	PART
cjfa-10427	28	16	synthesize	synthesize	VERB
cjfa-10427	28	17	main	main	ADJ
cjfa-10427	28	18	information	information	NOUN
cjfa-10427	28	19	sources	source	NOUN
cjfa-10427	28	20	and	and	CCONJ
cjfa-10427	28	21	to	to	PART
cjfa-10427	28	22	present	present	VERB
cjfa-10427	28	23	some	some	PRON
cjfa-10427	28	24	of	of	ADP
cjfa-10427	28	25	their	their	PRON
cjfa-10427	28	26	characteristics	characteristic	NOUN
cjfa-10427	28	27	.	.	PUNCT
cjfa-10427	29	1	accountancy	accountancy	NOUN
cjfa-10427	29	2	-	-	PUNCT
cjfa-10427	29	3	based	base	VERB
cjfa-10427	29	4	sources	source	NOUN
cjfa-10427	29	5	of	of	ADP
cjfa-10427	29	6	information	information	NOUN
cjfa-10427	29	7	…	…	PUNCT
cjfa-10427	29	8	175	175	NUM
cjfa-10427	29	9	a	a	DET
cjfa-10427	29	10	main	main	ADJ
cjfa-10427	29	11	difficulty	difficulty	NOUN
cjfa-10427	29	12	comes	come	VERB
cjfa-10427	29	13	out	out	ADP
cjfa-10427	29	14	from	from	ADP
cjfa-10427	29	15	the	the	DET
cjfa-10427	29	16	fact	fact	NOUN
cjfa-10427	29	17	that	that	SCONJ
cjfa-10427	29	18	some	some	PRON
cjfa-10427	29	19	of	of	ADP
cjfa-10427	29	20	the	the	DET
cjfa-10427	29	21	information	information	NOUN
cjfa-10427	29	22	needed	need	VERB
cjfa-10427	29	23	for	for	ADP
cjfa-10427	29	24	managerial	managerial	ADJ
cjfa-10427	29	25	decision	decision	NOUN
cjfa-10427	29	26	making	making	NOUN
cjfa-10427	29	27	in	in	ADP
cjfa-10427	29	28	smes	sme	NOUN
cjfa-10427	29	29	is	be	AUX
cjfa-10427	29	30	acquired	acquire	VERB
cjfa-10427	29	31	through	through	ADP
cjfa-10427	29	32	informal	informal	ADJ
cjfa-10427	29	33	channels	channel	NOUN
cjfa-10427	29	34	.	.	PUNCT
cjfa-10427	30	1	managers	manager	NOUN
cjfa-10427	30	2	do	do	AUX
cjfa-10427	30	3	often	often	ADV
cjfa-10427	30	4	consultations	consultation	NOUN
cjfa-10427	30	5	with	with	ADP
cjfa-10427	30	6	the	the	DET
cjfa-10427	30	7	company	company	NOUN
cjfa-10427	30	8	’s	’s	PART
cjfa-10427	30	9	personnel	personnel	NOUN
cjfa-10427	30	10	,	,	PUNCT
cjfa-10427	30	11	talk	talk	VERB
cjfa-10427	30	12	with	with	ADP
cjfa-10427	30	13	colleagues	colleague	NOUN
cjfa-10427	30	14	,	,	PUNCT
cjfa-10427	30	15	customers	customer	NOUN
cjfa-10427	30	16	and	and	CCONJ
cjfa-10427	30	17	suppliers	supplier	NOUN
cjfa-10427	30	18	,	,	PUNCT
cjfa-10427	30	19	and	and	CCONJ
cjfa-10427	30	20	inform	inform	VERB
cjfa-10427	30	21	themselves	themselves	PRON
cjfa-10427	30	22	from	from	ADP
cjfa-10427	30	23	newspapers	newspaper	NOUN
cjfa-10427	30	24	or	or	CCONJ
cjfa-10427	30	25	specialized	specialized	ADJ
cjfa-10427	30	26	editions	edition	NOUN
cjfa-10427	30	27	.	.	PUNCT
cjfa-10427	31	1	such	such	ADJ
cjfa-10427	31	2	sources	source	NOUN
cjfa-10427	31	3	of	of	ADP
cjfa-10427	31	4	information	information	NOUN
cjfa-10427	31	5	are	be	AUX
cjfa-10427	31	6	very	very	ADV
cjfa-10427	31	7	useful	useful	ADJ
cjfa-10427	31	8	,	,	PUNCT
cjfa-10427	31	9	but	but	CCONJ
cjfa-10427	31	10	they	they	PRON
cjfa-10427	31	11	can	can	AUX
cjfa-10427	31	12	not	not	PART
cjfa-10427	31	13	always	always	ADV
cjfa-10427	31	14	be	be	AUX
cjfa-10427	31	15	used	use	VERB
cjfa-10427	31	16	directly	directly	ADV
cjfa-10427	31	17	in	in	ADP
cjfa-10427	31	18	the	the	DET
cjfa-10427	31	19	process	process	NOUN
cjfa-10427	31	20	of	of	ADP
cjfa-10427	31	21	decision	decision	NOUN
cjfa-10427	31	22	making	making	NOUN
cjfa-10427	31	23	,	,	PUNCT
cjfa-10427	31	24	because	because	SCONJ
cjfa-10427	31	25	they	they	PRON
cjfa-10427	31	26	allow	allow	VERB
cjfa-10427	31	27	no	no	DET
cjfa-10427	31	28	proper	proper	ADJ
cjfa-10427	31	29	integration	integration	NOUN
cjfa-10427	31	30	with	with	ADP
cjfa-10427	31	31	the	the	DET
cjfa-10427	31	32	overall	overall	ADJ
cjfa-10427	31	33	planning	planning	NOUN
cjfa-10427	31	34	construct	construct	NOUN
cjfa-10427	31	35	.	.	PUNCT
cjfa-10427	32	1	contemporary	contemporary	ADJ
cjfa-10427	32	2	managers	manager	NOUN
cjfa-10427	32	3	are	be	AUX
cjfa-10427	32	4	experiencing	experience	VERB
cjfa-10427	32	5	a	a	DET
cjfa-10427	32	6	serious	serious	ADJ
cjfa-10427	32	7	need	need	NOUN
cjfa-10427	32	8	to	to	PART
cjfa-10427	32	9	find	find	VERB
cjfa-10427	32	10	formal	formal	ADJ
cjfa-10427	32	11	ways	way	NOUN
cjfa-10427	32	12	to	to	PART
cjfa-10427	32	13	collect	collect	VERB
cjfa-10427	32	14	and	and	CCONJ
cjfa-10427	32	15	process	process	VERB
cjfa-10427	32	16	managerial	managerial	ADJ
cjfa-10427	32	17	information	information	NOUN
cjfa-10427	32	18	for	for	ADP
cjfa-10427	32	19	planning	planning	NOUN
cjfa-10427	32	20	purposes	purpose	NOUN
cjfa-10427	32	21	.	.	PUNCT
cjfa-10427	33	1	the	the	DET
cjfa-10427	33	2	reason	reason	NOUN
cjfa-10427	33	3	is	be	AUX
cjfa-10427	33	4	that	that	SCONJ
cjfa-10427	33	5	the	the	DET
cjfa-10427	33	6	amount	amount	NOUN
cjfa-10427	33	7	of	of	ADP
cjfa-10427	33	8	data	datum	NOUN
cjfa-10427	33	9	increases	increase	NOUN
cjfa-10427	33	10	in	in	ADP
cjfa-10427	33	11	parallel	parallel	NOUN
cjfa-10427	33	12	with	with	ADP
cjfa-10427	33	13	the	the	DET
cjfa-10427	33	14	size	size	NOUN
cjfa-10427	33	15	of	of	ADP
cjfa-10427	33	16	the	the	DET
cjfa-10427	33	17	enterprise	enterprise	NOUN
cjfa-10427	33	18	and	and	CCONJ
cjfa-10427	33	19	the	the	DET
cjfa-10427	33	20	information	information	NOUN
cjfa-10427	33	21	flows	flow	VERB
cjfa-10427	33	22	become	become	VERB
cjfa-10427	33	23	infinite	infinite	ADJ
cjfa-10427	33	24	and	and	CCONJ
cjfa-10427	33	25	uncontrollable	uncontrollable	ADJ
cjfa-10427	33	26	,	,	PUNCT
cjfa-10427	33	27	if	if	SCONJ
cjfa-10427	33	28	are	be	AUX
cjfa-10427	33	29	not	not	PART
cjfa-10427	33	30	properly	properly	ADV
cjfa-10427	33	31	canalized	canalize	VERB
cjfa-10427	33	32	.	.	PUNCT
cjfa-10427	34	1	it	it	PRON
cjfa-10427	34	2	is	be	AUX
cjfa-10427	34	3	best	good	ADJ
cjfa-10427	34	4	to	to	PART
cjfa-10427	34	5	organize	organize	VERB
cjfa-10427	34	6	these	these	DET
cjfa-10427	34	7	flows	flow	NOUN
cjfa-10427	34	8	in	in	ADP
cjfa-10427	34	9	a	a	DET
cjfa-10427	34	10	system	system	NOUN
cjfa-10427	34	11	often	often	ADV
cjfa-10427	34	12	called	call	VERB
cjfa-10427	34	13	strategic	strategic	ADJ
cjfa-10427	34	14	enterprise	enterprise	NOUN
cjfa-10427	34	15	information	information	NOUN
cjfa-10427	34	16	system	system	NOUN
cjfa-10427	34	17	(	(	PUNCT
cjfa-10427	34	18	seip	seip	NOUN
cjfa-10427	34	19	)	)	PUNCT
cjfa-10427	34	20	.	.	PUNCT
cjfa-10427	35	1	in	in	ADP
cjfa-10427	35	2	the	the	DET
cjfa-10427	35	3	practice	practice	NOUN
cjfa-10427	35	4	of	of	ADP
cjfa-10427	35	5	company	company	NOUN
cjfa-10427	35	6	management	management	NOUN
cjfa-10427	35	7	a	a	DET
cjfa-10427	35	8	strategic	strategic	ADJ
cjfa-10427	35	9	enterprise	enterprise	NOUN
cjfa-10427	35	10	information	information	NOUN
cjfa-10427	35	11	system	system	NOUN
cjfa-10427	35	12	is	be	AUX
cjfa-10427	35	13	perceived	perceive	VERB
cjfa-10427	35	14	not	not	PART
cjfa-10427	35	15	only	only	ADV
cjfa-10427	35	16	as	as	ADP
cjfa-10427	35	17	a	a	DET
cjfa-10427	35	18	formalized	formalized	ADJ
cjfa-10427	35	19	structure	structure	NOUN
cjfa-10427	35	20	to	to	PART
cjfa-10427	35	21	provide	provide	VERB
cjfa-10427	35	22	strategic	strategic	ADJ
cjfa-10427	35	23	planning	planning	NOUN
cjfa-10427	35	24	horizon	horizon	NOUN
cjfa-10427	35	25	.	.	PUNCT
cjfa-10427	36	1	it	it	PRON
cjfa-10427	36	2	serves	serve	VERB
cjfa-10427	36	3	as	as	ADP
cjfa-10427	36	4	a	a	DET
cjfa-10427	36	5	starting	starting	NOUN
cjfa-10427	36	6	point	point	NOUN
cjfa-10427	36	7	for	for	ADP
cjfa-10427	36	8	implementation	implementation	NOUN
cjfa-10427	36	9	of	of	ADP
cjfa-10427	36	10	other	other	ADJ
cjfa-10427	36	11	planned	plan	VERB
cjfa-10427	36	12	activities	activity	NOUN
cjfa-10427	36	13	possessing	possess	VERB
cjfa-10427	36	14	tactical	tactical	ADJ
cjfa-10427	36	15	and	and	CCONJ
cjfa-10427	36	16	operational	operational	ADJ
cjfa-10427	36	17	characteristics	characteristic	NOUN
cjfa-10427	36	18	.	.	PUNCT
cjfa-10427	37	1	additionally	additionally	ADV
cjfa-10427	37	2	,	,	PUNCT
cjfa-10427	37	3	seip	seip	PROPN
cjfa-10427	37	4	is	be	AUX
cjfa-10427	37	5	expected	expect	VERB
cjfa-10427	37	6	to	to	PART
cjfa-10427	37	7	dispose	dispose	VERB
cjfa-10427	37	8	information	information	NOUN
cjfa-10427	37	9	about	about	ADP
cjfa-10427	37	10	the	the	DET
cjfa-10427	37	11	past	past	NOUN
cjfa-10427	37	12	,	,	PUNCT
cjfa-10427	37	13	present	present	ADJ
cjfa-10427	37	14	and	and	CCONJ
cjfa-10427	37	15	future	future	ADJ
cjfa-10427	37	16	,	,	PUNCT
cjfa-10427	37	17	albeit	albeit	SCONJ
cjfa-10427	37	18	with	with	ADP
cjfa-10427	37	19	a	a	DET
cjfa-10427	37	20	certain	certain	ADJ
cjfa-10427	37	21	degree	degree	NOUN
cjfa-10427	37	22	of	of	ADP
cjfa-10427	37	23	conditionality	conditionality	NOUN
cjfa-10427	37	24	.	.	PUNCT
cjfa-10427	38	1	thus	thus	ADV
cjfa-10427	38	2	,	,	PUNCT
cjfa-10427	38	3	it	it	PRON
cjfa-10427	38	4	should	should	AUX
cjfa-10427	38	5	cover	cover	VERB
cjfa-10427	38	6	all	all	DET
cjfa-10427	38	7	processes	process	NOUN
cjfa-10427	38	8	in	in	ADP
cjfa-10427	38	9	an	an	DET
cjfa-10427	38	10	organization	organization	NOUN
cjfa-10427	38	11	,	,	PUNCT
cjfa-10427	38	12	including	include	VERB
cjfa-10427	38	13	events	event	NOUN
cjfa-10427	38	14	running	run	VERB
cjfa-10427	38	15	beyond	beyond	ADP
cjfa-10427	38	16	it	it	PRON
cjfa-10427	38	17	,	,	PUNCT
cjfa-10427	38	18	but	but	CCONJ
cjfa-10427	38	19	connected	connect	VERB
cjfa-10427	38	20	with	with	ADP
cjfa-10427	38	21	its	its	PRON
cjfa-10427	38	22	activities	activity	NOUN
cjfa-10427	38	23	.	.	PUNCT
cjfa-10427	39	1	the	the	DET
cjfa-10427	39	2	most	most	ADV
cjfa-10427	39	3	important	important	ADJ
cjfa-10427	39	4	thing	thing	NOUN
cjfa-10427	39	5	is	be	AUX
cjfa-10427	39	6	to	to	PART
cjfa-10427	39	7	provide	provide	VERB
cjfa-10427	39	8	information	information	NOUN
cjfa-10427	39	9	for	for	ADP
cjfa-10427	39	10	making	make	VERB
cjfa-10427	39	11	decisions	decision	NOUN
cjfa-10427	39	12	to	to	ADP
cjfa-10427	39	13	the	the	DET
cjfa-10427	39	14	right	right	ADJ
cjfa-10427	39	15	person	person	NOUN
cjfa-10427	39	16	,	,	PUNCT
cjfa-10427	39	17	at	at	ADP
cjfa-10427	39	18	the	the	DET
cjfa-10427	39	19	right	right	ADJ
cjfa-10427	39	20	time	time	NOUN
cjfa-10427	39	21	and	and	CCONJ
cjfa-10427	39	22	the	the	DET
cjfa-10427	39	23	right	right	ADJ
cjfa-10427	39	24	place	place	NOUN
cjfa-10427	39	25	.	.	PUNCT
cjfa-10427	40	1	the	the	DET
cjfa-10427	40	2	providing	providing	NOUN
cjfa-10427	40	3	of	of	ADP
cjfa-10427	40	4	timely	timely	ADJ
cjfa-10427	40	5	,	,	PUNCT
cjfa-10427	40	6	accurate	accurate	ADJ
cjfa-10427	40	7	and	and	CCONJ
cjfa-10427	40	8	detailed	detailed	ADJ
cjfa-10427	40	9	information	information	NOUN
cjfa-10427	40	10	for	for	ADP
cjfa-10427	40	11	planning	planning	NOUN
cjfa-10427	40	12	purposes	purpose	NOUN
cjfa-10427	40	13	,	,	PUNCT
cjfa-10427	40	14	corresponding	correspond	VERB
cjfa-10427	40	15	to	to	ADP
cjfa-10427	40	16	the	the	DET
cjfa-10427	40	17	specifics	specific	NOUN
cjfa-10427	40	18	of	of	ADP
cjfa-10427	40	19	the	the	DET
cjfa-10427	40	20	smes	sme	NOUN
cjfa-10427	40	21	,	,	PUNCT
cjfa-10427	40	22	can	can	AUX
cjfa-10427	40	23	be	be	AUX
cjfa-10427	40	24	performed	perform	VERB
cjfa-10427	40	25	only	only	ADV
cjfa-10427	40	26	by	by	ADP
cjfa-10427	40	27	well	well	ADV
cjfa-10427	40	28	-	-	PUNCT
cjfa-10427	40	29	organized	organize	VERB
cjfa-10427	40	30	economic	economic	ADJ
cjfa-10427	40	31	reporting	reporting	NOUN
cjfa-10427	40	32	in	in	ADP
cjfa-10427	40	33	its	its	PRON
cjfa-10427	40	34	diversity	diversity	NOUN
cjfa-10427	40	35	as	as	ADP
cjfa-10427	40	36	operational	operational	ADJ
cjfa-10427	40	37	,	,	PUNCT
cjfa-10427	40	38	statistical	statistical	ADJ
cjfa-10427	40	39	and	and	CCONJ
cjfa-10427	40	40	accounting	accounting	NOUN
cjfa-10427	40	41	.	.	PUNCT
cjfa-10427	41	1	as	as	ADP
cjfa-10427	41	2	a	a	DET
cjfa-10427	41	3	rule	rule	NOUN
cjfa-10427	41	4	,	,	PUNCT
cjfa-10427	41	5	for	for	ADP
cjfa-10427	41	6	making	make	VERB
cjfa-10427	41	7	rational	rational	ADJ
cjfa-10427	41	8	strategic	strategic	ADJ
cjfa-10427	41	9	,	,	PUNCT
cjfa-10427	41	10	tactical	tactical	ADJ
cjfa-10427	41	11	,	,	PUNCT
cjfa-10427	41	12	and	and	CCONJ
cjfa-10427	41	13	operational	operational	ADJ
cjfa-10427	41	14	decisions	decision	NOUN
cjfa-10427	41	15	the	the	DET
cjfa-10427	41	16	management	management	NOUN
cjfa-10427	41	17	needs	need	VERB
cjfa-10427	41	18	a	a	DET
cjfa-10427	41	19	sufficient	sufficient	ADJ
cjfa-10427	41	20	amount	amount	NOUN
cjfa-10427	41	21	of	of	ADP
cjfa-10427	41	22	reporting	report	VERB
cjfa-10427	41	23	information	information	NOUN
cjfa-10427	41	24	with	with	ADP
cjfa-10427	41	25	a	a	DET
cjfa-10427	41	26	respective	respective	ADJ
cjfa-10427	41	27	quality	quality	NOUN
cjfa-10427	41	28	.	.	PUNCT
cjfa-10427	42	1	for	for	ADP
cjfa-10427	42	2	the	the	DET
cjfa-10427	42	3	different	different	ADJ
cjfa-10427	42	4	types	type	NOUN
cjfa-10427	42	5	of	of	ADP
cjfa-10427	42	6	managerial	managerial	ADJ
cjfa-10427	42	7	decisions	decision	NOUN
cjfa-10427	42	8	the	the	DET
cjfa-10427	42	9	necessity	necessity	NOUN
cjfa-10427	42	10	of	of	ADP
cjfa-10427	42	11	such	such	ADJ
cjfa-10427	42	12	information	information	NOUN
cjfa-10427	42	13	is	be	AUX
cjfa-10427	42	14	not	not	PART
cjfa-10427	42	15	in	in	ADP
cjfa-10427	42	16	equal	equal	ADJ
cjfa-10427	42	17	proportions	proportion	NOUN
cjfa-10427	42	18	.	.	PUNCT
cjfa-10427	43	1	practically	practically	ADV
cjfa-10427	43	2	,	,	PUNCT
cjfa-10427	43	3	it	it	PRON
cjfa-10427	43	4	is	be	AUX
cjfa-10427	43	5	difficult	difficult	ADJ
cjfa-10427	43	6	to	to	PART
cjfa-10427	43	7	accurately	accurately	ADV
cjfa-10427	43	8	measure	measure	VERB
cjfa-10427	43	9	the	the	DET
cjfa-10427	43	10	amount	amount	NOUN
cjfa-10427	43	11	of	of	ADP
cjfa-10427	43	12	the	the	DET
cjfa-10427	43	13	reporting	reporting	NOUN
cjfa-10427	43	14	information	information	NOUN
cjfa-10427	43	15	needed	need	VERB
cjfa-10427	43	16	for	for	ADP
cjfa-10427	43	17	planning	plan	VERB
cjfa-10427	43	18	purposes	purpose	NOUN
cjfa-10427	43	19	in	in	ADP
cjfa-10427	43	20	a	a	DET
cjfa-10427	43	21	sme	sme	NOUN
cjfa-10427	43	22	.	.	PUNCT
cjfa-10427	44	1	the	the	DET
cjfa-10427	44	2	often	often	ADV
cjfa-10427	44	3	emerging	emerge	VERB
cjfa-10427	44	4	imbalances	imbalance	NOUN
cjfa-10427	44	5	appear	appear	VERB
cjfa-10427	44	6	in	in	ADP
cjfa-10427	44	7	form	form	NOUN
cjfa-10427	44	8	of	of	ADP
cjfa-10427	44	9	shortage	shortage	NOUN
cjfa-10427	44	10	or	or	CCONJ
cjfa-10427	44	11	surplus	surplus	NOUN
cjfa-10427	44	12	of	of	ADP
cjfa-10427	44	13	information	information	NOUN
cjfa-10427	44	14	.	.	PUNCT
cjfa-10427	45	1	it	it	PRON
cjfa-10427	45	2	is	be	AUX
cjfa-10427	45	3	necessary	necessary	ADJ
cjfa-10427	45	4	to	to	PART
cjfa-10427	45	5	look	look	VERB
cjfa-10427	45	6	for	for	ADP
cjfa-10427	45	7	an	an	DET
cjfa-10427	45	8	optimal	optimal	ADJ
cjfa-10427	45	9	ratio	ratio	NOUN
cjfa-10427	45	10	between	between	ADP
cjfa-10427	45	11	the	the	DET
cjfa-10427	45	12	maximum	maximum	NOUN
cjfa-10427	45	13	and	and	CCONJ
cjfa-10427	45	14	the	the	DET
cjfa-10427	45	15	minimum	minimum	NOUN
cjfa-10427	45	16	of	of	ADP
cjfa-10427	45	17	the	the	DET
cjfa-10427	45	18	reporting	reporting	NOUN
cjfa-10427	45	19	information	information	NOUN
cjfa-10427	45	20	volume	volume	NOUN
cjfa-10427	45	21	needed	need	VERB
cjfa-10427	45	22	,	,	PUNCT
cjfa-10427	45	23	which	which	PRON
cjfa-10427	45	24	will	will	AUX
cjfa-10427	45	25	greatly	greatly	ADV
cjfa-10427	45	26	improve	improve	VERB
cjfa-10427	45	27	the	the	DET
cjfa-10427	45	28	process	process	NOUN
cjfa-10427	45	29	of	of	ADP
cjfa-10427	45	30	the	the	DET
cjfa-10427	45	31	corporate	corporate	ADJ
cjfa-10427	45	32	planning	planning	NOUN
cjfa-10427	45	33	.	.	PUNCT
cjfa-10427	46	1	the	the	DET
cjfa-10427	46	2	qualitative	qualitative	ADJ
cjfa-10427	46	3	aspect	aspect	NOUN
cjfa-10427	46	4	of	of	ADP
cjfa-10427	46	5	the	the	DET
cjfa-10427	46	6	reporting	reporting	NOUN
cjfa-10427	46	7	information	information	NOUN
cjfa-10427	46	8	is	be	AUX
cjfa-10427	46	9	connected	connect	VERB
cjfa-10427	46	10	with	with	ADP
cjfa-10427	46	11	its	its	PRON
cjfa-10427	46	12	usefulness	usefulness	NOUN
cjfa-10427	46	13	,	,	PUNCT
cjfa-10427	46	14	i.	i.	PROPN
cjfa-10427	46	15	e.	e.	PROPN
cjfa-10427	46	16	with	with	ADP
cjfa-10427	46	17	the	the	DET
cjfa-10427	46	18	possibility	possibility	NOUN
cjfa-10427	46	19	to	to	PART
cjfa-10427	46	20	contribute	contribute	VERB
cjfa-10427	46	21	to	to	ADP
cjfa-10427	46	22	the	the	DET
cjfa-10427	46	23	working	working	NOUN
cjfa-10427	46	24	out	out	ADP
cjfa-10427	46	25	of	of	ADP
cjfa-10427	46	26	a	a	DET
cjfa-10427	46	27	paremil	paremil	NOUN
cjfa-10427	46	28	papazov	papazov	NOUN
cjfa-10427	46	29	,	,	PUNCT
cjfa-10427	46	30	lyudmila	lyudmila	VERB
cjfa-10427	46	31	mihaylova176	mihaylova176	PROPN
cjfa-10427	46	32	ticular	ticular	ADJ
cjfa-10427	46	33	managerial	managerial	ADJ
cjfa-10427	46	34	decision	decision	NOUN
cjfa-10427	46	35	.	.	PUNCT
cjfa-10427	47	1	thus	thus	ADV
cjfa-10427	47	2	,	,	PUNCT
cjfa-10427	47	3	according	accord	VERB
cjfa-10427	47	4	to	to	ADP
cjfa-10427	47	5	the	the	DET
cjfa-10427	47	6	needs	need	NOUN
cjfa-10427	47	7	in	in	ADP
cjfa-10427	47	8	making	make	VERB
cjfa-10427	47	9	management	management	NOUN
cjfa-10427	47	10	decisions	decision	NOUN
cjfa-10427	47	11	,	,	PUNCT
cjfa-10427	47	12	accountancy	accountancy	NOUN
cjfa-10427	47	13	information	information	NOUN
cjfa-10427	47	14	can	can	AUX
cjfa-10427	47	15	be	be	AUX
cjfa-10427	47	16	detailed	detail	VERB
cjfa-10427	47	17	to	to	ADP
cjfa-10427	47	18	varying	vary	VERB
cjfa-10427	47	19	degrees	degree	NOUN
cjfa-10427	47	20	.	.	PUNCT
cjfa-10427	48	1	for	for	ADP
cjfa-10427	48	2	example	example	NOUN
cjfa-10427	48	3	,	,	PUNCT
cjfa-10427	48	4	strategic	strategic	ADJ
cjfa-10427	48	5	decisions	decision	NOUN
cjfa-10427	48	6	are	be	AUX
cjfa-10427	48	7	slightly	slightly	ADV
cjfa-10427	48	8	differentiated	differentiate	VERB
cjfa-10427	48	9	and	and	CCONJ
cjfa-10427	48	10	are	be	AUX
cjfa-10427	48	11	based	base	VERB
cjfa-10427	48	12	on	on	ADP
cjfa-10427	48	13	generalized	generalized	ADJ
cjfa-10427	48	14	information	information	NOUN
cjfa-10427	48	15	about	about	ADP
cjfa-10427	48	16	markets	market	NOUN
cjfa-10427	48	17	,	,	PUNCT
cjfa-10427	48	18	products	product	NOUN
cjfa-10427	48	19	,	,	PUNCT
cjfa-10427	48	20	resources	resource	NOUN
cjfa-10427	48	21	and	and	CCONJ
cjfa-10427	48	22	technologies	technology	NOUN
cjfa-10427	48	23	,	,	PUNCT
cjfa-10427	48	24	while	while	SCONJ
cjfa-10427	48	25	operating	operating	NOUN
cjfa-10427	48	26	decisions	decision	NOUN
cjfa-10427	48	27	are	be	AUX
cjfa-10427	48	28	highly	highly	ADV
cjfa-10427	48	29	differentiated	differentiated	ADJ
cjfa-10427	48	30	and	and	CCONJ
cjfa-10427	48	31	are	be	AUX
cjfa-10427	48	32	based	base	VERB
cjfa-10427	48	33	on	on	ADP
cjfa-10427	48	34	detailed	detailed	ADJ
cjfa-10427	48	35	information	information	NOUN
cjfa-10427	48	36	with	with	ADP
cjfa-10427	48	37	precise	precise	ADJ
cjfa-10427	48	38	parameters	parameter	NOUN
cjfa-10427	48	39	for	for	ADP
cjfa-10427	48	40	revenues	revenue	NOUN
cjfa-10427	48	41	,	,	PUNCT
cjfa-10427	48	42	fixed	fix	VERB
cjfa-10427	48	43	costs	cost	NOUN
cjfa-10427	48	44	,	,	PUNCT
cjfa-10427	48	45	variable	variable	ADJ
cjfa-10427	48	46	costs	cost	NOUN
cjfa-10427	48	47	,	,	PUNCT
cjfa-10427	48	48	etc	etc	X
cjfa-10427	48	49	.	.	X
cjfa-10427	49	1	(	(	PUNCT
cjfa-10427	49	2	papazov	papazov	PROPN
cjfa-10427	49	3	,	,	PUNCT
cjfa-10427	49	4	mihaylova	mihaylova	X
cjfa-10427	49	5	2010	2010	NUM
cjfa-10427	49	6	;	;	PUNCT
cjfa-10427	49	7	peršić	peršić	NOUN
cjfa-10427	49	8	,	,	PUNCT
cjfa-10427	49	9	bakija	bakija	NOUN
cjfa-10427	49	10	,	,	PUNCT
cjfa-10427	49	11	vlašić	vlašić	PROPN
cjfa-10427	49	12	2015	2015	NUM
cjfa-10427	49	13	;	;	PUNCT
cjfa-10427	49	14	ciemleja	ciemleja	PROPN
cjfa-10427	49	15	,	,	PUNCT
cjfa-10427	49	16	lāce	lāce	VERB
cjfa-10427	49	17	2009	2009	NUM
cjfa-10427	49	18	;	;	PUNCT
cjfa-10427	49	19	kocmanová	kocmanová	X
cjfa-10427	49	20	,	,	PUNCT
cjfa-10427	49	21	simberova	simberova	PROPN
cjfa-10427	49	22	2014	2014	NUM
cjfa-10427	49	23	;	;	PUNCT
cjfa-10427	49	24	raulinajtys	raulinajtys	NOUN
cjfa-10427	49	25	-	-	PUNCT
cjfa-10427	49	26	grzybek	grzybek	PROPN
cjfa-10427	49	27	,	,	PUNCT
cjfa-10427	49	28	świderska	świderska	NOUN
cjfa-10427	49	29	2014	2014	NUM
cjfa-10427	49	30	;	;	PUNCT
cjfa-10427	49	31	dziawgo	dziawgo	ADV
cjfa-10427	49	32	2014	2014	NUM
cjfa-10427	49	33	)	)	PUNCT
cjfa-10427	49	34	.	.	PUNCT
cjfa-10427	50	1	the	the	DET
cjfa-10427	50	2	first	first	ADJ
cjfa-10427	50	3	attempt	attempt	NOUN
cjfa-10427	50	4	to	to	PART
cjfa-10427	50	5	synthesize	synthesize	VERB
cjfa-10427	50	6	main	main	ADJ
cjfa-10427	50	7	sources	source	NOUN
cjfa-10427	50	8	of	of	ADP
cjfa-10427	50	9	information	information	NOUN
cjfa-10427	50	10	for	for	ADP
cjfa-10427	50	11	corporate	corporate	ADJ
cjfa-10427	50	12	planning	planning	NOUN
cjfa-10427	50	13	purposes	purpose	NOUN
cjfa-10427	50	14	in	in	ADP
cjfa-10427	50	15	bulgarian	bulgarian	ADJ
cjfa-10427	50	16	smes	sme	NOUN
cjfa-10427	50	17	has	have	AUX
cjfa-10427	50	18	been	be	AUX
cjfa-10427	50	19	made	make	VERB
cjfa-10427	50	20	in	in	ADP
cjfa-10427	50	21	a	a	DET
cjfa-10427	50	22	study	study	NOUN
cjfa-10427	50	23	published	publish	VERB
cjfa-10427	50	24	in	in	ADP
cjfa-10427	50	25	2002	2002	NUM
cjfa-10427	50	26	by	by	ADP
cjfa-10427	50	27	a	a	DET
cjfa-10427	50	28	team	team	NOUN
cjfa-10427	50	29	of	of	ADP
cjfa-10427	50	30	researchers	researcher	NOUN
cjfa-10427	50	31	in	in	ADP
cjfa-10427	50	32	the	the	DET
cjfa-10427	50	33	field	field	NOUN
cjfa-10427	50	34	of	of	ADP
cjfa-10427	50	35	entrepreneurship	entrepreneurship	NOUN
cjfa-10427	50	36	(	(	PUNCT
cjfa-10427	50	37	todorov	todorov	NOUN
cjfa-10427	50	38	,	,	PUNCT
cjfa-10427	50	39	kolarov	kolarov	PROPN
cjfa-10427	50	40	,	,	PUNCT
cjfa-10427	50	41	ruychev	ruychev	ADJ
cjfa-10427	50	42	2002	2002	NUM
cjfa-10427	50	43	)	)	PUNCT
cjfa-10427	50	44	.	.	PUNCT
cjfa-10427	51	1	however	however	ADV
cjfa-10427	51	2	,	,	PUNCT
cjfa-10427	51	3	the	the	DET
cjfa-10427	51	4	outcome	outcome	NOUN
cjfa-10427	51	5	of	of	ADP
cjfa-10427	51	6	this	this	DET
cjfa-10427	51	7	study	study	NOUN
cjfa-10427	51	8	concentrates	concentrate	VERB
cjfa-10427	51	9	only	only	ADV
cjfa-10427	51	10	on	on	ADP
cjfa-10427	51	11	external	external	ADJ
cjfa-10427	51	12	(	(	PUNCT
cjfa-10427	51	13	from	from	ADP
cjfa-10427	51	14	the	the	DET
cjfa-10427	51	15	company	company	NOUN
cjfa-10427	51	16	’s	’s	PART
cjfa-10427	51	17	point	point	NOUN
cjfa-10427	51	18	of	of	ADP
cjfa-10427	51	19	view	view	NOUN
cjfa-10427	51	20	)	)	PUNCT
cjfa-10427	51	21	sources	source	NOUN
cjfa-10427	51	22	.	.	PUNCT
cjfa-10427	52	1	three	three	NUM
cjfa-10427	52	2	indicators	indicator	NOUN
cjfa-10427	52	3	have	have	AUX
cjfa-10427	52	4	been	be	AUX
cjfa-10427	52	5	used	use	VERB
cjfa-10427	52	6	for	for	ADP
cjfa-10427	52	7	evaluation	evaluation	NOUN
cjfa-10427	52	8	of	of	ADP
cjfa-10427	52	9	the	the	DET
cjfa-10427	52	10	different	different	ADJ
cjfa-10427	52	11	sources	source	NOUN
cjfa-10427	52	12	,	,	PUNCT
cjfa-10427	52	13	i.	i.	PROPN
cjfa-10427	52	14	e.	e.	PROPN
cjfa-10427	52	15	accessibility	accessibility	PROPN
cjfa-10427	52	16	,	,	PUNCT
cjfa-10427	52	17	quality	quality	NOUN
cjfa-10427	52	18	and	and	CCONJ
cjfa-10427	52	19	actuality1	actuality1	NOUN
cjfa-10427	52	20	.	.	PUNCT
cjfa-10427	53	1	also	also	ADV
cjfa-10427	53	2	,	,	PUNCT
cjfa-10427	53	3	for	for	ADP
cjfa-10427	53	4	each	each	PRON
cjfa-10427	53	5	of	of	ADP
cjfa-10427	53	6	these	these	DET
cjfa-10427	53	7	indicators	indicator	NOUN
cjfa-10427	53	8	a	a	DET
cjfa-10427	53	9	three	three	NUM
cjfa-10427	53	10	-	-	PUNCT
cjfa-10427	53	11	tier	tier	NOUN
cjfa-10427	53	12	grading	grade	VERB
cjfa-10427	53	13	scale2	scale2	NOUN
cjfa-10427	53	14	has	have	AUX
cjfa-10427	53	15	been	be	AUX
cjfa-10427	53	16	applied	apply	VERB
cjfa-10427	53	17	.	.	PUNCT
cjfa-10427	54	1	the	the	DET
cjfa-10427	54	2	synthesis	synthesis	NOUN
cjfa-10427	54	3	of	of	ADP
cjfa-10427	54	4	the	the	DET
cjfa-10427	54	5	main	main	ADJ
cjfa-10427	54	6	external	external	ADJ
cjfa-10427	54	7	sources	source	NOUN
cjfa-10427	54	8	for	for	ADP
cjfa-10427	54	9	information	information	NOUN
cjfa-10427	54	10	provision	provision	NOUN
cjfa-10427	54	11	of	of	ADP
cjfa-10427	54	12	company	company	NOUN
cjfa-10427	54	13	planning	plan	VERB
cjfa-10427	54	14	together	together	ADV
cjfa-10427	54	15	with	with	ADP
cjfa-10427	54	16	their	their	PRON
cjfa-10427	54	17	evaluation	evaluation	NOUN
cjfa-10427	54	18	is	be	AUX
cjfa-10427	54	19	presented	present	VERB
cjfa-10427	54	20	in	in	ADP
cjfa-10427	54	21	table	table	NOUN
cjfa-10427	54	22	1	1	NUM
cjfa-10427	54	23	.	.	PUNCT
cjfa-10427	54	24	table	table	NOUN
cjfa-10427	54	25	1	1	NUM
cjfa-10427	54	26	.	.	PUNCT
cjfa-10427	54	27	main	main	ADJ
cjfa-10427	54	28	(	(	PUNCT
cjfa-10427	54	29	external	external	ADJ
cjfa-10427	54	30	)	)	PUNCT
cjfa-10427	54	31	sources	source	NOUN
cjfa-10427	54	32	for	for	ADP
cjfa-10427	54	33	information	information	NOUN
cjfa-10427	54	34	provision	provision	NOUN
cjfa-10427	54	35	of	of	ADP
cjfa-10427	54	36	company	company	NOUN
cjfa-10427	54	37	planning	planning	NOUN
cjfa-10427	54	38	source	source	NOUN
cjfa-10427	54	39	official	official	ADJ
cjfa-10427	54	40	statistics	statistic	NOUN
cjfa-10427	54	41	information	information	NOUN
cjfa-10427	54	42	about	about	ADP
cjfa-10427	54	43	…	…	PUNCT
cjfa-10427	54	44	.	.	PUNCT
cjfa-10427	55	1	demographic	demographic	ADJ
cjfa-10427	55	2	data	datum	NOUN
cjfa-10427	55	3	,	,	PUNCT
cjfa-10427	55	4	macroeconomic	macroeconomic	ADJ
cjfa-10427	55	5	data	datum	NOUN
cjfa-10427	55	6	,	,	PUNCT
cjfa-10427	55	7	industry	industry	NOUN
cjfa-10427	55	8	data	datum	NOUN
cjfa-10427	55	9	,	,	PUNCT
cjfa-10427	55	10	regional	regional	ADJ
cjfa-10427	55	11	data	datum	NOUN
cjfa-10427	55	12	,	,	PUNCT
cjfa-10427	55	13	data	datum	NOUN
cjfa-10427	55	14	on	on	ADP
cjfa-10427	55	15	income	income	NOUN
cjfa-10427	55	16	,	,	PUNCT
cjfa-10427	55	17	data	datum	NOUN
cjfa-10427	55	18	on	on	ADP
cjfa-10427	55	19	prices	price	NOUN
cjfa-10427	55	20	,	,	PUNCT
cjfa-10427	55	21	data	datum	NOUN
cjfa-10427	55	22	on	on	ADP
cjfa-10427	55	23	consumption	consumption	NOUN
cjfa-10427	55	24	,	,	PUNCT
cjfa-10427	55	25	etc	etc	X
cjfa-10427	55	26	.	.	X
cjfa-10427	55	27	examples	example	NOUN
cjfa-10427	55	28	“	"	PUNCT
cjfa-10427	55	29	statistical	statistical	ADJ
cjfa-10427	55	30	yearbook	yearbook	NOUN
cjfa-10427	55	31	”	"	PUNCT
cjfa-10427	55	32	,	,	PUNCT
cjfa-10427	55	33	yearbook	yearbook	NOUN
cjfa-10427	55	34	„	„	PUNCT
cjfa-10427	55	35	population	population	NOUN
cjfa-10427	55	36	”	"	PUNCT
cjfa-10427	55	37	,	,	PUNCT
cjfa-10427	55	38	yearbook	yearbook	NOUN
cjfa-10427	55	39	„	„	PUNCT
cjfa-10427	55	40	social	social	ADJ
cjfa-10427	55	41	and	and	CCONJ
cjfa-10427	55	42	economic	economic	ADJ
cjfa-10427	55	43	development	development	NOUN
cjfa-10427	55	44	”	"	PUNCT
cjfa-10427	55	45	,	,	PUNCT
cjfa-10427	55	46	yearbook	yearbook	NOUN
cjfa-10427	55	47	„	„	PUNCT
cjfa-10427	55	48	employment	employment	NOUN
cjfa-10427	55	49	and	and	CCONJ
cjfa-10427	55	50	unemployment	unemployment	NOUN
cjfa-10427	55	51	”	"	PUNCT
cjfa-10427	55	52	.	.	PUNCT
cjfa-10427	56	1	accessibility	accessibility	NOUN
cjfa-10427	56	2	–	–	PUNCT
cjfa-10427	56	3	3	3	NUM
cjfa-10427	56	4	quality	quality	NOUN
cjfa-10427	56	5	–	–	PUNCT
cjfa-10427	56	6	2	2	NUM
cjfa-10427	56	7	actuality	actuality	NOUN
cjfa-10427	56	8	–	–	PUNCT
cjfa-10427	56	9	2	2	NUM
cjfa-10427	56	10	1	1	NUM
cjfa-10427	56	11	  	  	SPACE
cjfa-10427	56	12	the	the	DET
cjfa-10427	56	13	essence	essence	NOUN
cjfa-10427	56	14	of	of	ADP
cjfa-10427	56	15	the	the	DET
cjfa-10427	56	16	indicators	indicator	NOUN
cjfa-10427	56	17	defined	define	VERB
cjfa-10427	56	18	by	by	ADP
cjfa-10427	56	19	the	the	DET
cjfa-10427	56	20	above	above	ADV
cjfa-10427	56	21	-	-	PUNCT
cjfa-10427	56	22	metioned	metione	VERB
cjfa-10427	56	23	study	study	NOUN
cjfa-10427	56	24	are	be	AUX
cjfa-10427	56	25	as	as	SCONJ
cjfa-10427	56	26	follows	follow	VERB
cjfa-10427	56	27	:	:	PUNCT
cjfa-10427	56	28	–	–	PUNCT
cjfa-10427	56	29	accessibility	accessibility	NOUN
cjfa-10427	56	30	–	–	PUNCT
cjfa-10427	56	31	determined	determine	VERB
cjfa-10427	56	32	by	by	ADP
cjfa-10427	56	33	the	the	DET
cjfa-10427	56	34	time	time	NOUN
cjfa-10427	56	35	and	and	CCONJ
cjfa-10427	56	36	resources	resource	NOUN
cjfa-10427	56	37	required	require	VERB
cjfa-10427	56	38	for	for	ADP
cjfa-10427	56	39	the	the	DET
cjfa-10427	56	40	use	use	NOUN
cjfa-10427	56	41	of	of	ADP
cjfa-10427	56	42	the	the	DET
cjfa-10427	56	43	source	source	NOUN
cjfa-10427	56	44	.	.	PUNCT
cjfa-10427	57	1	–	–	PUNCT
cjfa-10427	57	2	quality	quality	NOUN
cjfa-10427	57	3	–	–	PUNCT
cjfa-10427	57	4	determined	determine	VERB
cjfa-10427	57	5	by	by	ADP
cjfa-10427	57	6	the	the	DET
cjfa-10427	57	7	authenticity	authenticity	NOUN
cjfa-10427	57	8	of	of	ADP
cjfa-10427	57	9	the	the	DET
cjfa-10427	57	10	information	information	NOUN
cjfa-10427	57	11	and	and	CCONJ
cjfa-10427	57	12	its	its	PRON
cjfa-10427	57	13	applicability	applicability	NOUN
cjfa-10427	57	14	to	to	ADP
cjfa-10427	57	15	the	the	DET
cjfa-10427	57	16	specific	specific	ADJ
cjfa-10427	57	17	needs	need	NOUN
cjfa-10427	57	18	of	of	ADP
cjfa-10427	57	19	the	the	DET
cjfa-10427	57	20	entrepreneur	entrepreneur	NOUN
cjfa-10427	57	21	.	.	PUNCT
cjfa-10427	58	1	–	–	PUNCT
cjfa-10427	58	2	actuality	actuality	NOUN
cjfa-10427	58	3	–	–	PUNCT
cjfa-10427	58	4	determined	determine	VERB
cjfa-10427	58	5	by	by	ADP
cjfa-10427	58	6	usability	usability	NOUN
cjfa-10427	58	7	at	at	ADP
cjfa-10427	58	8	present	present	ADJ
cjfa-10427	58	9	.	.	PUNCT
cjfa-10427	59	1	2	2	NUM
cjfa-10427	59	2	  	  	SPACE
cjfa-10427	59	3	three	three	NUM
cjfa-10427	59	4	-	-	PUNCT
cjfa-10427	59	5	tier	tier	NOUN
cjfa-10427	59	6	grading	grading	NOUN
cjfa-10427	59	7	scale	scale	NOUN
cjfa-10427	59	8	has	have	VERB
cjfa-10427	59	9	the	the	DET
cjfa-10427	59	10	following	follow	VERB
cjfa-10427	59	11	levels	level	NOUN
cjfa-10427	59	12	:	:	PUNCT
cjfa-10427	59	13	–	–	PUNCT
cjfa-10427	59	14	1	1	NUM
cjfa-10427	59	15	–	–	PUNCT
cjfa-10427	59	16	low	low	ADJ
cjfa-10427	59	17	;	;	PUNCT
cjfa-10427	59	18	–	–	PUNCT
cjfa-10427	59	19	2	2	NUM
cjfa-10427	59	20	–	–	PUNCT
cjfa-10427	59	21	satisfactory	satisfactory	ADJ
cjfa-10427	59	22	;	;	PUNCT
cjfa-10427	59	23	–	–	PUNCT
cjfa-10427	59	24	3	3	NUM
cjfa-10427	59	25	–	–	PUNCT
cjfa-10427	59	26	good	good	ADJ
cjfa-10427	59	27	.	.	PUNCT
cjfa-10427	60	1	accountancy	accountancy	NOUN
cjfa-10427	60	2	-	-	PUNCT
cjfa-10427	60	3	based	base	VERB
cjfa-10427	60	4	sources	source	NOUN
cjfa-10427	60	5	of	of	ADP
cjfa-10427	60	6	information	information	NOUN
cjfa-10427	60	7	…	…	PUNCT
cjfa-10427	60	8	177	177	NUM
cjfa-10427	60	9	source	source	NOUN
cjfa-10427	60	10	newspapers	newspaper	NOUN
cjfa-10427	60	11	information	information	NOUN
cjfa-10427	60	12	about	about	ADP
cjfa-10427	60	13	…	…	PUNCT
cjfa-10427	60	14	.	.	PUNCT
cjfa-10427	60	15	trends	trend	NOUN
cjfa-10427	60	16	in	in	ADP
cjfa-10427	60	17	the	the	DET
cjfa-10427	60	18	economy	economy	NOUN
cjfa-10427	60	19	and	and	CCONJ
cjfa-10427	60	20	industry	industry	NOUN
cjfa-10427	60	21	,	,	PUNCT
cjfa-10427	60	22	information	information	NOUN
cjfa-10427	60	23	for	for	ADP
cjfa-10427	60	24	competitors	competitor	NOUN
cjfa-10427	60	25	,	,	PUNCT
cjfa-10427	60	26	social	social	ADJ
cjfa-10427	60	27	trends	trend	NOUN
cjfa-10427	60	28	,	,	PUNCT
cjfa-10427	60	29	changes	change	NOUN
cjfa-10427	60	30	in	in	ADP
cjfa-10427	60	31	consumer	consumer	NOUN
cjfa-10427	60	32	preferences	preference	NOUN
cjfa-10427	60	33	and	and	CCONJ
cjfa-10427	60	34	habits	habit	NOUN
cjfa-10427	60	35	,	,	PUNCT
cjfa-10427	60	36	etc	etc	X
cjfa-10427	60	37	.	.	X
cjfa-10427	61	1	as	as	ADP
cjfa-10427	61	2	an	an	DET
cjfa-10427	61	3	example	example	NOUN
cjfa-10427	61	4	newspapers	newspaper	NOUN
cjfa-10427	61	5	“	"	PUNCT
cjfa-10427	61	6	kapital	kapital	PROPN
cjfa-10427	61	7	”	"	PUNCT
cjfa-10427	61	8	and	and	CCONJ
cjfa-10427	61	9	“	"	PUNCT
cjfa-10427	61	10	dnevnik	dnevnik	X
cjfa-10427	61	11	”	"	PUNCT
cjfa-10427	61	12	;	;	PUNCT
cjfa-10427	61	13	the	the	DET
cjfa-10427	61	14	official	official	ADJ
cjfa-10427	61	15	gazette	gazette	NOUN
cjfa-10427	61	16	accessibility	accessibility	NOUN
cjfa-10427	61	17	–	–	PUNCT
cjfa-10427	61	18	3	3	NUM
cjfa-10427	61	19	quality	quality	NOUN
cjfa-10427	61	20	–	–	PUNCT
cjfa-10427	61	21	1	1	NUM
cjfa-10427	61	22	actuality	actuality	NOUN
cjfa-10427	61	23	–	–	PUNCT
cjfa-10427	61	24	2	2	NUM
cjfa-10427	61	25	source	source	NOUN
cjfa-10427	61	26	magazines	magazine	NOUN
cjfa-10427	61	27	information	information	NOUN
cjfa-10427	61	28	about	about	ADP
cjfa-10427	61	29	…	…	PUNCT
cjfa-10427	61	30	.	.	PUNCT
cjfa-10427	62	1	specialized	specialized	ADJ
cjfa-10427	62	2	sector	sector	NOUN
cjfa-10427	62	3	information	information	NOUN
cjfa-10427	62	4	,	,	PUNCT
cjfa-10427	62	5	trends	trend	NOUN
cjfa-10427	62	6	in	in	ADP
cjfa-10427	62	7	the	the	DET
cjfa-10427	62	8	economy	economy	NOUN
cjfa-10427	62	9	and	and	CCONJ
cjfa-10427	62	10	industry	industry	NOUN
cjfa-10427	62	11	,	,	PUNCT
cjfa-10427	62	12	information	information	NOUN
cjfa-10427	62	13	for	for	ADP
cjfa-10427	62	14	competitors	competitor	NOUN
cjfa-10427	62	15	,	,	PUNCT
cjfa-10427	62	16	social	social	ADJ
cjfa-10427	62	17	trends	trend	NOUN
cjfa-10427	62	18	,	,	PUNCT
cjfa-10427	62	19	changes	change	NOUN
cjfa-10427	62	20	in	in	ADP
cjfa-10427	62	21	consumer	consumer	NOUN
cjfa-10427	62	22	preferences	preference	NOUN
cjfa-10427	62	23	and	and	CCONJ
cjfa-10427	62	24	habits	habit	NOUN
cjfa-10427	62	25	,	,	PUNCT
cjfa-10427	62	26	etc	etc	X
cjfa-10427	62	27	.	.	X
cjfa-10427	62	28	examples	example	VERB
cjfa-10427	62	29	the	the	DET
cjfa-10427	62	30	magazines	magazine	NOUN
cjfa-10427	62	31	“	"	PUNCT
cjfa-10427	62	32	manager	manager	NOUN
cjfa-10427	62	33	”	"	PUNCT
cjfa-10427	62	34	,	,	PUNCT
cjfa-10427	62	35	“	"	PUNCT
cjfa-10427	62	36	economic	economic	ADJ
cjfa-10427	62	37	thought	thought	NOUN
cjfa-10427	62	38	”	"	PUNCT
cjfa-10427	62	39	,	,	PUNCT
cjfa-10427	62	40	“	"	PUNCT
cjfa-10427	62	41	economic	economic	ADJ
cjfa-10427	62	42	alternatives	alternative	NOUN
cjfa-10427	62	43	”	"	PUNCT
cjfa-10427	62	44	,	,	PUNCT
cjfa-10427	62	45	“	"	PUNCT
cjfa-10427	62	46	izvestiya	izvestiya	PROPN
cjfa-10427	62	47	”	"	PUNCT
cjfa-10427	62	48	,	,	PUNCT
cjfa-10427	62	49	“	"	PUNCT
cjfa-10427	62	50	business	business	NOUN
cjfa-10427	62	51	management	management	NOUN
cjfa-10427	62	52	”	"	PUNCT
cjfa-10427	62	53	and	and	CCONJ
cjfa-10427	62	54	other	other	ADJ
cjfa-10427	62	55	specialized	specialized	ADJ
cjfa-10427	62	56	publications	publication	NOUN
cjfa-10427	62	57	.	.	PUNCT
cjfa-10427	63	1	accessibility	accessibility	NOUN
cjfa-10427	63	2	–	–	PUNCT
cjfa-10427	63	3	3	3	NUM
cjfa-10427	63	4	quality	quality	NOUN
cjfa-10427	63	5	–	–	PUNCT
cjfa-10427	63	6	2	2	NUM
cjfa-10427	63	7	actuality	actuality	NOUN
cjfa-10427	63	8	–	–	PUNCT
cjfa-10427	63	9	2	2	NUM
cjfa-10427	63	10	source	source	NOUN
cjfa-10427	63	11	electronic	electronic	ADJ
cjfa-10427	63	12	media	medium	NOUN
cjfa-10427	63	13	information	information	NOUN
cjfa-10427	63	14	about	about	ADP
cjfa-10427	63	15	…	…	PUNCT
cjfa-10427	63	16	.	.	PUNCT
cjfa-10427	63	17	trends	trend	NOUN
cjfa-10427	63	18	in	in	ADP
cjfa-10427	63	19	the	the	DET
cjfa-10427	63	20	economy	economy	NOUN
cjfa-10427	63	21	and	and	CCONJ
cjfa-10427	63	22	industry	industry	NOUN
cjfa-10427	63	23	,	,	PUNCT
cjfa-10427	63	24	information	information	NOUN
cjfa-10427	63	25	for	for	ADP
cjfa-10427	63	26	competitors	competitor	NOUN
cjfa-10427	63	27	,	,	PUNCT
cjfa-10427	63	28	expert	expert	NOUN
cjfa-10427	63	29	opinions	opinion	NOUN
cjfa-10427	63	30	,	,	PUNCT
cjfa-10427	63	31	etc	etc	X
cjfa-10427	63	32	.	.	X
cjfa-10427	63	33	examples	example	NOUN
cjfa-10427	63	34	tv	tv	NOUN
cjfa-10427	63	35	channels	channel	NOUN
cjfa-10427	63	36	,	,	PUNCT
cjfa-10427	63	37	radio	radio	NOUN
cjfa-10427	63	38	accessibility	accessibility	NOUN
cjfa-10427	63	39	–	–	PUNCT
cjfa-10427	63	40	3	3	NUM
cjfa-10427	63	41	quality	quality	NOUN
cjfa-10427	63	42	–	–	PUNCT
cjfa-10427	63	43	1	1	NUM
cjfa-10427	63	44	actuality	actuality	NOUN
cjfa-10427	63	45	–	–	PUNCT
cjfa-10427	63	46	3	3	NUM
cjfa-10427	63	47	source	source	NOUN
cjfa-10427	63	48	internet	internet	NOUN
cjfa-10427	63	49	information	information	NOUN
cjfa-10427	63	50	about	about	ADP
cjfa-10427	63	51	…	…	PUNCT
cjfa-10427	63	52	.	.	PUNCT
cjfa-10427	64	1	any	any	DET
cjfa-10427	64	2	type	type	NOUN
cjfa-10427	64	3	of	of	ADP
cjfa-10427	64	4	information	information	NOUN
cjfa-10427	64	5	examples	example	NOUN
cjfa-10427	64	6	websites	website	NOUN
cjfa-10427	64	7	of	of	ADP
cjfa-10427	64	8	competitors	competitor	NOUN
cjfa-10427	64	9	,	,	PUNCT
cjfa-10427	64	10	specialized	specialized	ADJ
cjfa-10427	64	11	economic	economic	ADJ
cjfa-10427	64	12	information	information	NOUN
cjfa-10427	64	13	portals	portal	VERB
cjfa-10427	64	14	accessibility	accessibility	NOUN
cjfa-10427	64	15	–	–	PUNCT
cjfa-10427	64	16	3	3	NUM
cjfa-10427	64	17	quality	quality	NOUN
cjfa-10427	64	18	–	–	PUNCT
cjfa-10427	64	19	1	1	NUM
cjfa-10427	64	20	actuality	actuality	NOUN
cjfa-10427	64	21	–	–	PUNCT
cjfa-10427	64	22	2	2	NUM
cjfa-10427	64	23	source	source	NOUN
cjfa-10427	64	24	competitors	competitor	NOUN
cjfa-10427	64	25	information	information	NOUN
cjfa-10427	64	26	about	about	ADP
cjfa-10427	64	27	…	…	PUNCT
cjfa-10427	64	28	.	.	PUNCT
cjfa-10427	65	1	price	price	NOUN
cjfa-10427	65	2	data	datum	NOUN
cjfa-10427	65	3	,	,	PUNCT
cjfa-10427	65	4	information	information	NOUN
cjfa-10427	65	5	on	on	ADP
cjfa-10427	65	6	products	product	NOUN
cjfa-10427	65	7	and	and	CCONJ
cjfa-10427	65	8	technologies	technology	NOUN
cjfa-10427	65	9	,	,	PUNCT
cjfa-10427	65	10	information	information	NOUN
cjfa-10427	65	11	on	on	ADP
cjfa-10427	65	12	competitor	competitor	NOUN
cjfa-10427	65	13	’s	’s	PART
cjfa-10427	65	14	strategies	strategy	NOUN
cjfa-10427	65	15	,	,	PUNCT
cjfa-10427	65	16	information	information	NOUN
cjfa-10427	65	17	on	on	ADP
cjfa-10427	65	18	the	the	DET
cjfa-10427	65	19	quality	quality	NOUN
cjfa-10427	65	20	of	of	ADP
cjfa-10427	65	21	competing	compete	VERB
cjfa-10427	65	22	products	product	NOUN
cjfa-10427	65	23	.	.	PUNCT
cjfa-10427	66	1	examples	example	NOUN
cjfa-10427	66	2	providing	provide	VERB
cjfa-10427	66	3	“	"	PUNCT
cjfa-10427	66	4	false	false	ADJ
cjfa-10427	66	5	”	"	PUNCT
cjfa-10427	66	6	offers	offer	NOUN
cjfa-10427	66	7	,	,	PUNCT
cjfa-10427	66	8	“	"	PUNCT
cjfa-10427	66	9	mystery	mystery	NOUN
cjfa-10427	66	10	shoppers	shopper	NOUN
cjfa-10427	66	11	”	"	PUNCT
cjfa-10427	66	12	,	,	PUNCT
cjfa-10427	66	13	purchase	purchase	NOUN
cjfa-10427	66	14	of	of	ADP
cjfa-10427	66	15	samples	sample	NOUN
cjfa-10427	66	16	from	from	ADP
cjfa-10427	66	17	competitors	competitor	NOUN
cjfa-10427	66	18	,	,	PUNCT
cjfa-10427	66	19	visit	visit	VERB
cjfa-10427	66	20	to	to	ADP
cjfa-10427	66	21	seminars	seminar	NOUN
cjfa-10427	66	22	,	,	PUNCT
cjfa-10427	66	23	fairs	fair	NOUN
cjfa-10427	66	24	,	,	PUNCT
cjfa-10427	66	25	exhibitions	exhibition	NOUN
cjfa-10427	66	26	,	,	PUNCT
cjfa-10427	66	27	etc	etc	X
cjfa-10427	66	28	.	.	X
cjfa-10427	66	29	accessibility	accessibility	NOUN
cjfa-10427	66	30	–	–	PUNCT
cjfa-10427	66	31	1	1	NUM
cjfa-10427	66	32	quality	quality	NOUN
cjfa-10427	66	33	–	–	PUNCT
cjfa-10427	66	34	3	3	NUM
cjfa-10427	66	35	actuality	actuality	NOUN
cjfa-10427	66	36	–	–	PUNCT
cjfa-10427	66	37	3	3	NUM
cjfa-10427	66	38	source	source	NOUN
cjfa-10427	66	39	branch	branch	NOUN
cjfa-10427	66	40	organizations	organization	NOUN
cjfa-10427	66	41	information	information	NOUN
cjfa-10427	66	42	about	about	ADP
cjfa-10427	66	43	…	…	PUNCT
cjfa-10427	66	44	.	.	PUNCT
cjfa-10427	67	1	information	information	NOUN
cjfa-10427	67	2	on	on	ADP
cjfa-10427	67	3	patents	patent	NOUN
cjfa-10427	67	4	,	,	PUNCT
cjfa-10427	67	5	licenses	license	NOUN
cjfa-10427	67	6	,	,	PUNCT
cjfa-10427	67	7	“	"	PUNCT
cjfa-10427	67	8	know	know	VERB
cjfa-10427	67	9	-	-	PUNCT
cjfa-10427	67	10	how	how	NOUN
cjfa-10427	67	11	”	"	PUNCT
cjfa-10427	67	12	,	,	PUNCT
cjfa-10427	67	13	duties	duty	NOUN
cjfa-10427	67	14	,	,	PUNCT
cjfa-10427	67	15	fees	fee	NOUN
cjfa-10427	67	16	,	,	PUNCT
cjfa-10427	67	17	taxes	taxis	NOUN
cjfa-10427	67	18	,	,	PUNCT
cjfa-10427	67	19	information	information	NOUN
cjfa-10427	67	20	on	on	ADP
cjfa-10427	67	21	manufacturers	manufacturer	NOUN
cjfa-10427	67	22	of	of	ADP
cjfa-10427	67	23	equipment	equipment	NOUN
cjfa-10427	67	24	and	and	CCONJ
cjfa-10427	67	25	materials	material	NOUN
cjfa-10427	67	26	,	,	PUNCT
cjfa-10427	67	27	information	information	NOUN
cjfa-10427	67	28	on	on	ADP
cjfa-10427	67	29	external	external	ADJ
cjfa-10427	67	30	markets	market	NOUN
cjfa-10427	67	31	,	,	PUNCT
cjfa-10427	67	32	etc	etc	X
cjfa-10427	67	33	.	.	X
cjfa-10427	67	34	examples	example	NOUN
cjfa-10427	67	35	bcci	bcci	PROPN
cjfa-10427	67	36	,	,	PUNCT
cjfa-10427	67	37	bia	bia	PROPN
cjfa-10427	67	38	,	,	PUNCT
cjfa-10427	67	39	the	the	DET
cjfa-10427	67	40	association	association	NOUN
cjfa-10427	67	41	of	of	ADP
cjfa-10427	67	42	dairy	dairy	NOUN
cjfa-10427	67	43	processors	processor	NOUN
cjfa-10427	67	44	in	in	ADP
cjfa-10427	67	45	bulgaria	bulgaria	PROPN
cjfa-10427	67	46	,	,	PUNCT
cjfa-10427	67	47	the	the	DET
cjfa-10427	67	48	association	association	NOUN
cjfa-10427	67	49	of	of	ADP
cjfa-10427	67	50	meat	meat	NOUN
cjfa-10427	67	51	processors	processor	NOUN
cjfa-10427	67	52	in	in	ADP
cjfa-10427	67	53	bulgaria	bulgaria	PROPN
cjfa-10427	67	54	,	,	PUNCT
cjfa-10427	67	55	federation	federation	NOUN
cjfa-10427	67	56	of	of	ADP
cjfa-10427	67	57	bakers	baker	NOUN
cjfa-10427	67	58	and	and	CCONJ
cjfa-10427	67	59	confectioners	confectioner	NOUN
cjfa-10427	67	60	in	in	ADP
cjfa-10427	67	61	bulgaria	bulgaria	PROPN
cjfa-10427	67	62	,	,	PUNCT
cjfa-10427	67	63	regional	regional	ADJ
cjfa-10427	67	64	winery	winery	PROPN
cjfa-10427	67	65	chamber	chamber	PROPN
cjfa-10427	67	66	and	and	CCONJ
cjfa-10427	67	67	others	other	NOUN
cjfa-10427	67	68	.	.	PUNCT
cjfa-10427	68	1	accessibility	accessibility	NOUN
cjfa-10427	68	2	–	–	PUNCT
cjfa-10427	68	3	2	2	NUM
cjfa-10427	68	4	quality	quality	NOUN
cjfa-10427	68	5	–	–	PUNCT
cjfa-10427	68	6	2	2	NUM
cjfa-10427	68	7	actuality	actuality	NOUN
cjfa-10427	68	8	–	–	PUNCT
cjfa-10427	68	9	2	2	NUM
cjfa-10427	68	10	emil	emil	NOUN
cjfa-10427	68	11	papazov	papazov	NOUN
cjfa-10427	68	12	,	,	PUNCT
cjfa-10427	68	13	lyudmila	lyudmila	NOUN
cjfa-10427	68	14	mihaylova178	mihaylova178	PROPN
cjfa-10427	68	15	source	source	NOUN
cjfa-10427	68	16	public	public	ADJ
cjfa-10427	68	17	administration	administration	NOUN
cjfa-10427	68	18	information	information	NOUN
cjfa-10427	68	19	about	about	ADP
cjfa-10427	68	20	…	…	PUNCT
cjfa-10427	68	21	.	.	PUNCT
cjfa-10427	69	1	macroeconomic	macroeconomic	ADJ
cjfa-10427	69	2	data	datum	NOUN
cjfa-10427	69	3	,	,	PUNCT
cjfa-10427	69	4	data	datum	NOUN
cjfa-10427	69	5	on	on	ADP
cjfa-10427	69	6	government	government	NOUN
cjfa-10427	69	7	projects	project	NOUN
cjfa-10427	69	8	and	and	CCONJ
cjfa-10427	69	9	programs	program	NOUN
cjfa-10427	69	10	,	,	PUNCT
cjfa-10427	69	11	incl	incl	NOUN
cjfa-10427	69	12	.	.	PUNCT
cjfa-10427	70	1	public	public	ADJ
cjfa-10427	70	2	procurement	procurement	NOUN
cjfa-10427	70	3	,	,	PUNCT
cjfa-10427	70	4	economic	economic	ADJ
cjfa-10427	70	5	and	and	CCONJ
cjfa-10427	70	6	social	social	ADJ
cjfa-10427	70	7	trends	trend	NOUN
cjfa-10427	70	8	,	,	PUNCT
cjfa-10427	70	9	etc	etc	X
cjfa-10427	70	10	.	.	X
cjfa-10427	70	11	examples	example	NOUN
cjfa-10427	70	12	ministry	ministry	PROPN
cjfa-10427	70	13	of	of	ADP
cjfa-10427	70	14	economy	economy	NOUN
cjfa-10427	70	15	,	,	PUNCT
cjfa-10427	70	16	bsmepa	bsmepa	NOUN
cjfa-10427	70	17	,	,	PUNCT
cjfa-10427	70	18	website	website	NOUN
cjfa-10427	70	19	of	of	ADP
cjfa-10427	70	20	the	the	DET
cjfa-10427	70	21	council	council	PROPN
cjfa-10427	70	22	of	of	ADP
cjfa-10427	70	23	ministers	minister	NOUN
cjfa-10427	70	24	,	,	PUNCT
cjfa-10427	70	25	bulgarian	bulgarian	ADJ
cjfa-10427	70	26	national	national	PROPN
cjfa-10427	70	27	bank	bank	PROPN
cjfa-10427	70	28	,	,	PUNCT
cjfa-10427	70	29	etc	etc	X
cjfa-10427	70	30	.	.	X
cjfa-10427	70	31	accessibility	accessibility	NOUN
cjfa-10427	70	32	–	–	PUNCT
cjfa-10427	70	33	2	2	NUM
cjfa-10427	70	34	quality	quality	NOUN
cjfa-10427	70	35	–	–	PUNCT
cjfa-10427	70	36	3	3	NUM
cjfa-10427	70	37	actuality	actuality	NOUN
cjfa-10427	70	38	–	–	PUNCT
cjfa-10427	70	39	2	2	NUM
cjfa-10427	70	40	source	source	NOUN
cjfa-10427	70	41	branch	branch	NOUN
cjfa-10427	70	42	experts	expert	NOUN
cjfa-10427	70	43	information	information	NOUN
cjfa-10427	70	44	about	about	ADP
cjfa-10427	70	45	…	…	PUNCT
cjfa-10427	70	46	.	.	PUNCT
cjfa-10427	71	1	price	price	NOUN
cjfa-10427	71	2	data	datum	NOUN
cjfa-10427	71	3	,	,	PUNCT
cjfa-10427	71	4	information	information	NOUN
cjfa-10427	71	5	on	on	ADP
cjfa-10427	71	6	products	product	NOUN
cjfa-10427	71	7	,	,	PUNCT
cjfa-10427	71	8	technology	technology	NOUN
cjfa-10427	71	9	,	,	PUNCT
cjfa-10427	71	10	strategies	strategy	NOUN
cjfa-10427	71	11	of	of	ADP
cjfa-10427	71	12	enterprises	enterprise	NOUN
cjfa-10427	71	13	,	,	PUNCT
cjfa-10427	71	14	information	information	NOUN
cjfa-10427	71	15	on	on	ADP
cjfa-10427	71	16	the	the	DET
cjfa-10427	71	17	quality	quality	NOUN
cjfa-10427	71	18	of	of	ADP
cjfa-10427	71	19	products	product	NOUN
cjfa-10427	71	20	produced	produce	VERB
cjfa-10427	71	21	by	by	ADP
cjfa-10427	71	22	various	various	ADJ
cjfa-10427	71	23	manufacturers	manufacturer	NOUN
cjfa-10427	71	24	.	.	PUNCT
cjfa-10427	72	1	examples	example	NOUN
cjfa-10427	72	2	consultants	consultant	NOUN
cjfa-10427	72	3	,	,	PUNCT
cjfa-10427	72	4	project	project	NOUN
cjfa-10427	72	5	partners	partner	NOUN
cjfa-10427	72	6	and	and	CCONJ
cjfa-10427	72	7	others	other	NOUN
cjfa-10427	72	8	.	.	PUNCT
cjfa-10427	73	1	accessibility	accessibility	NOUN
cjfa-10427	73	2	–	–	PUNCT
cjfa-10427	73	3	2	2	NUM
cjfa-10427	73	4	quality	quality	NOUN
cjfa-10427	73	5	–	–	PUNCT
cjfa-10427	73	6	3	3	NUM
cjfa-10427	73	7	actuality	actuality	NOUN
cjfa-10427	73	8	–	–	PUNCT
cjfa-10427	73	9	3	3	NUM
cjfa-10427	73	10	source	source	NOUN
cjfa-10427	73	11	observation	observation	NOUN
cjfa-10427	73	12	information	information	NOUN
cjfa-10427	73	13	about	about	ADP
cjfa-10427	73	14	…	…	PUNCT
cjfa-10427	73	15	.	.	PUNCT
cjfa-10427	74	1	consumer	consumer	NOUN
cjfa-10427	74	2	data	datum	NOUN
cjfa-10427	74	3	,	,	PUNCT
cjfa-10427	74	4	information	information	NOUN
cjfa-10427	74	5	on	on	ADP
cjfa-10427	74	6	competitors	competitor	NOUN
cjfa-10427	74	7	,	,	PUNCT
cjfa-10427	74	8	information	information	NOUN
cjfa-10427	74	9	on	on	ADP
cjfa-10427	74	10	demand	demand	NOUN
cjfa-10427	74	11	for	for	ADP
cjfa-10427	74	12	certain	certain	ADJ
cjfa-10427	74	13	groups	group	NOUN
cjfa-10427	74	14	of	of	ADP
cjfa-10427	74	15	products	product	NOUN
cjfa-10427	74	16	,	,	PUNCT
cjfa-10427	74	17	details	detail	NOUN
cjfa-10427	74	18	of	of	ADP
cjfa-10427	74	19	certain	certain	ADJ
cjfa-10427	74	20	economic	economic	ADJ
cjfa-10427	74	21	activities	activity	NOUN
cjfa-10427	74	22	and	and	CCONJ
cjfa-10427	74	23	more	more	ADJ
cjfa-10427	74	24	.	.	PUNCT
cjfa-10427	75	1	examples	example	NOUN
cjfa-10427	75	2	business	business	NOUN
cjfa-10427	75	3	survey	survey	NOUN
cjfa-10427	75	4	in	in	ADP
cjfa-10427	75	5	industry	industry	NOUN
cjfa-10427	75	6	,	,	PUNCT
cjfa-10427	75	7	construction	construction	NOUN
cjfa-10427	75	8	,	,	PUNCT
cjfa-10427	75	9	trade	trade	NOUN
cjfa-10427	75	10	and	and	CCONJ
cjfa-10427	75	11	services	service	NOUN
cjfa-10427	75	12	;	;	PUNCT
cjfa-10427	75	13	business	business	NOUN
cjfa-10427	75	14	survey	survey	NOUN
cjfa-10427	75	15	on	on	ADP
cjfa-10427	75	16	investment	investment	NOUN
cjfa-10427	75	17	activity	activity	NOUN
cjfa-10427	75	18	in	in	ADP
cjfa-10427	75	19	industry	industry	NOUN
cjfa-10427	75	20	;	;	PUNCT
cjfa-10427	75	21	consumers	consumer	NOUN
cjfa-10427	75	22	and	and	CCONJ
cjfa-10427	75	23	others	other	NOUN
cjfa-10427	75	24	.	.	PUNCT
cjfa-10427	76	1	accessibility	accessibility	NOUN
cjfa-10427	76	2	–	–	PUNCT
cjfa-10427	76	3	1	1	NUM
cjfa-10427	76	4	quality	quality	NOUN
cjfa-10427	76	5	–	–	PUNCT
cjfa-10427	76	6	3	3	NUM
cjfa-10427	76	7	actuality	actuality	NOUN
cjfa-10427	76	8	–	–	PUNCT
cjfa-10427	76	9	3	3	NUM
cjfa-10427	76	10	source	source	NOUN
cjfa-10427	76	11	own	own	ADJ
cjfa-10427	76	12	questionnaire	questionnaire	NOUN
cjfa-10427	76	13	survey	survey	NOUN
cjfa-10427	76	14	information	information	NOUN
cjfa-10427	76	15	about	about	ADP
cjfa-10427	76	16	…	…	PUNCT
cjfa-10427	76	17	.	.	PUNCT
cjfa-10427	76	18	data	datum	NOUN
cjfa-10427	76	19	on	on	ADP
cjfa-10427	76	20	consumer	consumer	NOUN
cjfa-10427	76	21	demand	demand	NOUN
cjfa-10427	76	22	and	and	CCONJ
cjfa-10427	76	23	customer	customer	NOUN
cjfa-10427	76	24	preferences	preference	NOUN
cjfa-10427	76	25	,	,	PUNCT
cjfa-10427	76	26	propensity	propensity	NOUN
cjfa-10427	76	27	to	to	PART
cjfa-10427	76	28	buy	buy	VERB
cjfa-10427	76	29	new	new	ADJ
cjfa-10427	76	30	products	product	NOUN
cjfa-10427	76	31	,	,	PUNCT
cjfa-10427	76	32	etc	etc	X
cjfa-10427	76	33	.	.	X
cjfa-10427	76	34	examples	example	NOUN
cjfa-10427	76	35	business	business	NOUN
cjfa-10427	76	36	surveys	survey	NOUN
cjfa-10427	76	37	of	of	ADP
cjfa-10427	76	38	industry	industry	NOUN
cjfa-10427	76	39	,	,	PUNCT
cjfa-10427	76	40	construction	construction	NOUN
cjfa-10427	76	41	,	,	PUNCT
cjfa-10427	76	42	trade	trade	NOUN
cjfa-10427	76	43	and	and	CCONJ
cjfa-10427	76	44	services	service	NOUN
cjfa-10427	76	45	;	;	PUNCT
cjfa-10427	76	46	investment	investment	NOUN
cjfa-10427	76	47	activity	activity	NOUN
cjfa-10427	76	48	in	in	ADP
cjfa-10427	76	49	the	the	DET
cjfa-10427	76	50	industry	industry	NOUN
cjfa-10427	76	51	,	,	PUNCT
cjfa-10427	76	52	the	the	DET
cjfa-10427	76	53	users	user	NOUN
cjfa-10427	76	54	,	,	PUNCT
cjfa-10427	76	55	etc	etc	X
cjfa-10427	76	56	.	.	X
cjfa-10427	76	57	accessibility	accessibility	NOUN
cjfa-10427	76	58	–	–	PUNCT
cjfa-10427	76	59	1	1	NUM
cjfa-10427	76	60	quality	quality	NOUN
cjfa-10427	76	61	–	–	PUNCT
cjfa-10427	76	62	3	3	NUM
cjfa-10427	76	63	actuality	actuality	NOUN
cjfa-10427	76	64	–	–	PUNCT
cjfa-10427	76	65	3	3	NUM
cjfa-10427	76	66	source	source	NOUN
cjfa-10427	76	67	specialized	specialized	ADJ
cjfa-10427	76	68	software	software	NOUN
cjfa-10427	76	69	information	information	NOUN
cjfa-10427	76	70	about	about	ADP
cjfa-10427	76	71	…	…	PUNCT
cjfa-10427	76	72	.	.	PUNCT
cjfa-10427	76	73	data	datum	NOUN
cjfa-10427	76	74	for	for	ADP
cjfa-10427	76	75	competitors	competitor	NOUN
cjfa-10427	76	76	,	,	PUNCT
cjfa-10427	76	77	data	datum	NOUN
cjfa-10427	76	78	for	for	ADP
cjfa-10427	76	79	suppliers	supplier	NOUN
cjfa-10427	76	80	,	,	PUNCT
cjfa-10427	76	81	etc	etc	X
cjfa-10427	76	82	.	.	X
cjfa-10427	76	83	example	example	VERB
cjfa-10427	76	84	the	the	DET
cjfa-10427	76	85	“	"	PUNCT
cjfa-10427	76	86	compass	compass	ADJ
cjfa-10427	76	87	”	"	PUNCT
cjfa-10427	76	88	program	program	NOUN
cjfa-10427	76	89	.	.	PUNCT
cjfa-10427	77	1	accessibility	accessibility	NOUN
cjfa-10427	77	2	–	–	PUNCT
cjfa-10427	77	3	2	2	NUM
cjfa-10427	77	4	quality	quality	NOUN
cjfa-10427	77	5	–	–	PUNCT
cjfa-10427	77	6	2	2	NUM
cjfa-10427	77	7	actuality	actuality	NOUN
cjfa-10427	77	8	–	–	PUNCT
cjfa-10427	77	9	2	2	NUM
cjfa-10427	77	10	s	s	NOUN
cjfa-10427	77	11	o	o	NOUN
cjfa-10427	77	12	u	u	NOUN
cjfa-10427	77	13	r	r	NOUN
cjfa-10427	77	14	c	c	NOUN
cjfa-10427	77	15	e	e	NOUN
cjfa-10427	77	16	:	:	PUNCT
cjfa-10427	77	17	study	study	NOUN
cjfa-10427	77	18	based	base	VERB
cjfa-10427	77	19	on	on	ADP
cjfa-10427	77	20	todorov	todorov	NOUN
cjfa-10427	77	21	,	,	PUNCT
cjfa-10427	77	22	et	et	PROPN
cjfa-10427	77	23	al	al	PROPN
cjfa-10427	77	24	.	.	PROPN
cjfa-10427	77	25	,	,	PUNCT
cjfa-10427	77	26	(	(	PUNCT
cjfa-10427	77	27	2002	2002	NUM
cjfa-10427	77	28	)	)	PUNCT
cjfa-10427	77	29	,	,	PUNCT
cjfa-10427	77	30	rykovodstvo	rykovodstvo	PROPN
cjfa-10427	77	31	za	za	PROPN
cjfa-10427	77	32	startirane	startirane	PROPN
cjfa-10427	77	33	na	na	PART
cjfa-10427	77	34	sobstven	sobstven	VERB
cjfa-10427	77	35	biznes	bizne	NOUN
cjfa-10427	77	36	v	v	ADP
cjfa-10427	77	37	sferata	sferata	ADV
cjfa-10427	77	38	na	na	INTJ
cjfa-10427	77	39	uslugite	uslugite	ADJ
cjfa-10427	77	40	,	,	PUNCT
cjfa-10427	77	41	sofia	sofia	PROPN
cjfa-10427	77	42	,	,	PUNCT
cjfa-10427	77	43	108	108	NUM
cjfa-10427	77	44	-	-	SYM
cjfa-10427	77	45	110	110	NUM
cjfa-10427	77	46	.	.	PUNCT
cjfa-10427	78	1	the	the	DET
cjfa-10427	78	2	above	above	ADV
cjfa-10427	78	3	-	-	PUNCT
cjfa-10427	78	4	presented	present	VERB
cjfa-10427	78	5	table	table	NOUN
cjfa-10427	78	6	shows	show	VERB
cjfa-10427	78	7	that	that	SCONJ
cjfa-10427	78	8	the	the	DET
cjfa-10427	78	9	internal	internal	ADJ
cjfa-10427	78	10	sources	source	NOUN
cjfa-10427	78	11	(	(	PUNCT
cjfa-10427	78	12	including	include	VERB
cjfa-10427	78	13	the	the	DET
cjfa-10427	78	14	enterprise	enterprise	NOUN
cjfa-10427	78	15	accountancy	accountancy	NOUN
cjfa-10427	78	16	with	with	ADP
cjfa-10427	78	17	its	its	PRON
cjfa-10427	78	18	diversity	diversity	NOUN
cjfa-10427	78	19	and	and	CCONJ
cjfa-10427	78	20	importance	importance	NOUN
cjfa-10427	78	21	for	for	ADP
cjfa-10427	78	22	the	the	DET
cjfa-10427	78	23	company	company	NOUN
cjfa-10427	78	24	’s	’s	PART
cjfa-10427	78	25	planning	planning	NOUN
cjfa-10427	78	26	)	)	PUNCT
cjfa-10427	78	27	have	have	AUX
cjfa-10427	78	28	been	be	AUX
cjfa-10427	78	29	excluded	exclude	VERB
cjfa-10427	78	30	from	from	ADP
cjfa-10427	78	31	the	the	DET
cjfa-10427	78	32	scope	scope	NOUN
cjfa-10427	78	33	of	of	ADP
cjfa-10427	78	34	the	the	DET
cjfa-10427	78	35	study	study	NOUN
cjfa-10427	78	36	.	.	PUNCT
cjfa-10427	79	1	for	for	ADP
cjfa-10427	79	2	this	this	DET
cjfa-10427	79	3	reason	reason	NOUN
cjfa-10427	79	4	,	,	PUNCT
cjfa-10427	79	5	based	base	VERB
cjfa-10427	79	6	on	on	ADP
cjfa-10427	79	7	the	the	DET
cjfa-10427	79	8	results	result	NOUN
cjfa-10427	79	9	of	of	ADP
cjfa-10427	79	10	an	an	DET
cjfa-10427	79	11	additional	additional	ADJ
cjfa-10427	79	12	survey	survey	NOUN
cjfa-10427	79	13	conducted	conduct	VERB
cjfa-10427	79	14	among	among	ADP
cjfa-10427	79	15	a	a	DET
cjfa-10427	79	16	representative	representative	ADJ
cjfa-10427	79	17	sample	sample	NOUN
cjfa-10427	79	18	of	of	ADP
cjfa-10427	79	19	smes	sme	NOUN
cjfa-10427	79	20	in	in	ADP
cjfa-10427	79	21	bulgaria	bulgaria	PROPN
cjfa-10427	79	22	in	in	ADP
cjfa-10427	79	23	2015	2015	NUM
cjfa-10427	79	24	,	,	PUNCT
cjfa-10427	79	25	an	an	DET
cjfa-10427	79	26	analysis	analysis	NOUN
cjfa-10427	79	27	and	and	CCONJ
cjfa-10427	79	28	a	a	DET
cjfa-10427	79	29	synthesis	synthesis	NOUN
cjfa-10427	79	30	of	of	ADP
cjfa-10427	79	31	basic	basic	ADJ
cjfa-10427	79	32	inter	inter	ADJ
cjfa-10427	79	33	accountancy	accountancy	NOUN
cjfa-10427	79	34	-	-	PUNCT
cjfa-10427	79	35	based	base	VERB
cjfa-10427	79	36	sources	source	NOUN
cjfa-10427	79	37	of	of	ADP
cjfa-10427	79	38	information	information	NOUN
cjfa-10427	79	39	…	…	PUNCT
cjfa-10427	79	40	179	179	NUM
cjfa-10427	79	41	nal	nal	ADJ
cjfa-10427	79	42	sources	source	NOUN
cjfa-10427	79	43	of	of	ADP
cjfa-10427	79	44	information	information	NOUN
cjfa-10427	79	45	for	for	ADP
cjfa-10427	79	46	corporate	corporate	ADJ
cjfa-10427	79	47	planning	planning	NOUN
cjfa-10427	79	48	,	,	PUNCT
cjfa-10427	79	49	related	relate	VERB
cjfa-10427	79	50	to	to	ADP
cjfa-10427	79	51	the	the	DET
cjfa-10427	79	52	accountancy	accountancy	NOUN
cjfa-10427	79	53	system	system	NOUN
cjfa-10427	79	54	of	of	ADP
cjfa-10427	79	55	the	the	DET
cjfa-10427	79	56	enterprise	enterprise	NOUN
cjfa-10427	79	57	,	,	PUNCT
cjfa-10427	79	58	have	have	AUX
cjfa-10427	79	59	been	be	AUX
cjfa-10427	79	60	made	make	VERB
cjfa-10427	79	61	.	.	PUNCT
cjfa-10427	80	1	то	то	ADV
cjfa-10427	80	2	ensure	ensure	VERB
cjfa-10427	80	3	continuity	continuity	NOUN
cjfa-10427	80	4	with	with	ADP
cjfa-10427	80	5	the	the	DET
cjfa-10427	80	6	previously	previously	ADV
cjfa-10427	80	7	cited	cite	VERB
cjfa-10427	80	8	study	study	NOUN
cjfa-10427	80	9	,	,	PUNCT
cjfa-10427	80	10	the	the	DET
cjfa-10427	80	11	new	new	ADJ
cjfa-10427	80	12	one	one	NOUN
cjfa-10427	80	13	uses	use	VERB
cjfa-10427	80	14	the	the	DET
cjfa-10427	80	15	same	same	ADJ
cjfa-10427	80	16	indicators	indicator	NOUN
cjfa-10427	80	17	of	of	ADP
cjfa-10427	80	18	accessibility	accessibility	NOUN
cjfa-10427	80	19	,	,	PUNCT
cjfa-10427	80	20	quality	quality	NOUN
cjfa-10427	80	21	and	and	CCONJ
cjfa-10427	80	22	actuality	actuality	NOUN
cjfa-10427	80	23	.	.	PUNCT
cjfa-10427	81	1	the	the	DET
cjfa-10427	81	2	assessment	assessment	NOUN
cjfa-10427	81	3	of	of	ADP
cjfa-10427	81	4	these	these	DET
cjfa-10427	81	5	indicators	indicator	NOUN
cjfa-10427	81	6	is	be	AUX
cjfa-10427	81	7	made	make	VERB
cjfa-10427	81	8	analogically	analogically	ADV
cjfa-10427	81	9	with	with	ADP
cjfa-10427	81	10	the	the	DET
cjfa-10427	81	11	same	same	ADJ
cjfa-10427	81	12	three	three	NUM
cjfa-10427	81	13	-	-	PUNCT
cjfa-10427	81	14	tier	tier	NOUN
cjfa-10427	81	15	scale	scale	NOUN
cjfa-10427	81	16	.	.	PUNCT
cjfa-10427	82	1	research	research	NOUN
cjfa-10427	82	2	methodology	methodology	NOUN
cjfa-10427	82	3	a	a	DET
cjfa-10427	82	4	survey	survey	NOUN
cjfa-10427	82	5	has	have	AUX
cjfa-10427	82	6	been	be	AUX
cjfa-10427	82	7	carried	carry	VERB
cjfa-10427	82	8	out	out	ADP
cjfa-10427	82	9	on	on	ADP
cjfa-10427	82	10	the	the	DET
cjfa-10427	82	11	basis	basis	NOUN
cjfa-10427	82	12	of	of	ADP
cjfa-10427	82	13	a	a	DET
cjfa-10427	82	14	pre	pre	ADJ
cjfa-10427	82	15	-	-	ADJ
cjfa-10427	82	16	established	established	ADJ
cjfa-10427	82	17	organizational	organizational	ADJ
cjfa-10427	82	18	plan	plan	NOUN
cjfa-10427	82	19	,	,	PUNCT
cjfa-10427	82	20	which	which	PRON
cjfa-10427	82	21	specifies	specify	VERB
cjfa-10427	82	22	the	the	DET
cjfa-10427	82	23	units	unit	NOUN
cjfa-10427	82	24	,	,	PUNCT
cjfa-10427	82	25	the	the	DET
cjfa-10427	82	26	time	time	NOUN
cjfa-10427	82	27	and	and	CCONJ
cjfa-10427	82	28	the	the	DET
cjfa-10427	82	29	place	place	NOUN
cjfa-10427	82	30	of	of	ADP
cjfa-10427	82	31	observation	observation	NOUN
cjfa-10427	82	32	,	,	PUNCT
cjfa-10427	82	33	the	the	DET
cjfa-10427	82	34	method	method	NOUN
cjfa-10427	82	35	of	of	ADP
cjfa-10427	82	36	recording	recording	NOUN
cjfa-10427	82	37	and	and	CCONJ
cjfa-10427	82	38	reporting	reporting	NOUN
cjfa-10427	82	39	of	of	ADP
cjfa-10427	82	40	data	datum	NOUN
cjfa-10427	82	41	,	,	PUNCT
cjfa-10427	82	42	the	the	DET
cjfa-10427	82	43	forms	form	NOUN
cjfa-10427	82	44	of	of	ADP
cjfa-10427	82	45	organization	organization	NOUN
cjfa-10427	82	46	,	,	PUNCT
cjfa-10427	82	47	the	the	DET
cjfa-10427	82	48	opportunities	opportunity	NOUN
cjfa-10427	82	49	for	for	ADP
cjfa-10427	82	50	mistakes	mistake	NOUN
cjfa-10427	82	51	,	,	PUNCT
cjfa-10427	82	52	etc	etc	X
cjfa-10427	82	53	.	.	X
cjfa-10427	83	1	the	the	DET
cjfa-10427	83	2	sample	sample	NOUN
cjfa-10427	83	3	consists	consist	VERB
cjfa-10427	83	4	of	of	ADP
cjfa-10427	83	5	smes	sme	NOUN
cjfa-10427	83	6	from	from	ADP
cjfa-10427	83	7	different	different	ADJ
cjfa-10427	83	8	sectors	sector	NOUN
cjfa-10427	83	9	located	locate	VERB
cjfa-10427	83	10	in	in	ADP
cjfa-10427	83	11	the	the	DET
cjfa-10427	83	12	region	region	NOUN
cjfa-10427	83	13	of	of	ADP
cjfa-10427	83	14	ruse	ruse	NOUN
cjfa-10427	83	15	,	,	PUNCT
cjfa-10427	83	16	north	north	NOUN
cjfa-10427	83	17	-	-	PUNCT
cjfa-10427	83	18	eastern	eastern	ADJ
cjfa-10427	83	19	bulgaria	bulgaria	PROPN
cjfa-10427	83	20	.	.	PUNCT
cjfa-10427	84	1	in	in	ADP
cjfa-10427	84	2	view	view	NOUN
cjfa-10427	84	3	of	of	ADP
cjfa-10427	84	4	the	the	DET
cjfa-10427	84	5	specific	specific	ADJ
cjfa-10427	84	6	research	research	NOUN
cjfa-10427	84	7	,	,	PUNCT
cjfa-10427	84	8	the	the	DET
cjfa-10427	84	9	units	unit	NOUN
cjfa-10427	84	10	of	of	ADP
cjfa-10427	84	11	observation	observation	NOUN
cjfa-10427	84	12	are	be	AUX
cjfa-10427	84	13	49	49	NUM
cjfa-10427	84	14	smes	sme	NOUN
cjfa-10427	84	15	and	and	CCONJ
cjfa-10427	84	16	the	the	DET
cjfa-10427	84	17	period	period	NOUN
cjfa-10427	84	18	of	of	ADP
cjfa-10427	84	19	observation	observation	NOUN
cjfa-10427	84	20	is	be	AUX
cjfa-10427	84	21	from	from	ADP
cjfa-10427	84	22	january	january	PROPN
cjfa-10427	84	23	to	to	ADP
cjfa-10427	84	24	october	october	PROPN
cjfa-10427	84	25	2015	2015	NUM
cjfa-10427	84	26	.	.	PUNCT
cjfa-10427	85	1	the	the	DET
cjfa-10427	85	2	investigated	investigate	VERB
cjfa-10427	85	3	companies	company	NOUN
cjfa-10427	85	4	should	should	AUX
cjfa-10427	85	5	have	have	AUX
cjfa-10427	85	6	had	have	VERB
cjfa-10427	85	7	at	at	ADV
cjfa-10427	85	8	least	least	ADV
cjfa-10427	85	9	three	three	NUM
cjfa-10427	85	10	years	year	NOUN
cjfa-10427	85	11	of	of	ADP
cjfa-10427	85	12	business	business	NOUN
cjfa-10427	85	13	experience	experience	NOUN
cjfa-10427	85	14	to	to	PART
cjfa-10427	85	15	guarantee	guarantee	VERB
cjfa-10427	85	16	that	that	SCONJ
cjfa-10427	85	17	they	they	PRON
cjfa-10427	85	18	have	have	AUX
cjfa-10427	85	19	already	already	ADV
cjfa-10427	85	20	passed	pass	VERB
cjfa-10427	85	21	the	the	DET
cjfa-10427	85	22	initial	initial	ADJ
cjfa-10427	85	23	stage	stage	NOUN
cjfa-10427	85	24	of	of	ADP
cjfa-10427	85	25	survival	survival	NOUN
cjfa-10427	85	26	.	.	PUNCT
cjfa-10427	86	1	the	the	DET
cjfa-10427	86	2	outcome	outcome	NOUN
cjfa-10427	86	3	of	of	ADP
cjfa-10427	86	4	the	the	DET
cjfa-10427	86	5	research	research	NOUN
cjfa-10427	86	6	process	process	NOUN
cjfa-10427	86	7	and	and	CCONJ
cjfa-10427	86	8	proposals	proposal	NOUN
cjfa-10427	86	9	the	the	DET
cjfa-10427	86	10	results	result	NOUN
cjfa-10427	86	11	based	base	VERB
cjfa-10427	86	12	on	on	ADP
cjfa-10427	86	13	the	the	DET
cjfa-10427	86	14	undertaken	undertake	VERB
cjfa-10427	86	15	survey	survey	NOUN
cjfa-10427	86	16	are	be	AUX
cjfa-10427	86	17	summarized	summarize	VERB
cjfa-10427	86	18	in	in	ADP
cjfa-10427	86	19	table	table	NOUN
cjfa-10427	86	20	2	2	NUM
cjfa-10427	86	21	.	.	PUNCT
cjfa-10427	87	1	along	along	ADP
cjfa-10427	87	2	with	with	ADP
cjfa-10427	87	3	the	the	DET
cjfa-10427	87	4	characteristics	characteristic	NOUN
cjfa-10427	87	5	of	of	ADP
cjfa-10427	87	6	the	the	DET
cjfa-10427	87	7	accountancy	accountancy	NOUN
cjfa-10427	87	8	-	-	PUNCT
cjfa-10427	87	9	based	base	VERB
cjfa-10427	87	10	internal	internal	ADJ
cjfa-10427	87	11	information	information	NOUN
cjfa-10427	87	12	sources	source	NOUN
cjfa-10427	87	13	for	for	ADP
cjfa-10427	87	14	information	information	NOUN
cjfa-10427	87	15	provision	provision	NOUN
cjfa-10427	87	16	of	of	ADP
cjfa-10427	87	17	company	company	NOUN
cjfa-10427	87	18	planning	planning	NOUN
cjfa-10427	87	19	,	,	PUNCT
cjfa-10427	87	20	their	their	PRON
cjfa-10427	87	21	degree	degree	NOUN
cjfa-10427	87	22	of	of	ADP
cjfa-10427	87	23	accessibility	accessibility	NOUN
cjfa-10427	87	24	,	,	PUNCT
cjfa-10427	87	25	quality	quality	NOUN
cjfa-10427	87	26	and	and	CCONJ
cjfa-10427	87	27	actuality	actuality	NOUN
cjfa-10427	87	28	has	have	AUX
cjfa-10427	87	29	also	also	ADV
cjfa-10427	87	30	been	be	AUX
cjfa-10427	87	31	evaluated	evaluate	VERB
cjfa-10427	87	32	.	.	PUNCT
cjfa-10427	88	1	table	table	NOUN
cjfa-10427	88	2	2	2	NUM
cjfa-10427	88	3	.	.	PUNCT
cjfa-10427	88	4	main	main	ADJ
cjfa-10427	88	5	accountancy	accountancy	NOUN
cjfa-10427	88	6	-	-	PUNCT
cjfa-10427	88	7	based	base	VERB
cjfa-10427	88	8	sources	source	NOUN
cjfa-10427	88	9	for	for	ADP
cjfa-10427	88	10	information	information	NOUN
cjfa-10427	88	11	provision	provision	NOUN
cjfa-10427	88	12	of	of	ADP
cjfa-10427	88	13	company	company	NOUN
cjfa-10427	88	14	planning	planning	NOUN
cjfa-10427	88	15	source	source	NOUN
cjfa-10427	88	16	synthetic	synthetic	ADJ
cjfa-10427	88	17	and	and	CCONJ
cjfa-10427	88	18	analytical	analytical	ADJ
cjfa-10427	88	19	accounts	account	NOUN
cjfa-10427	88	20	information	information	NOUN
cjfa-10427	88	21	about	about	ADP
cjfa-10427	88	22	financial	financial	ADJ
cjfa-10427	88	23	resources	resource	NOUN
cjfa-10427	88	24	the	the	DET
cjfa-10427	88	25	information	information	NOUN
cjfa-10427	88	26	shows	show	VERB
cjfa-10427	88	27	all	all	DET
cjfa-10427	88	28	receipts	receipt	NOUN
cjfa-10427	88	29	and	and	CCONJ
cjfa-10427	88	30	payments	payment	NOUN
cjfa-10427	88	31	.	.	PUNCT
cjfa-10427	89	1	the	the	DET
cjfa-10427	89	2	cash	cash	NOUN
cjfa-10427	89	3	flow	flow	NOUN
cjfa-10427	89	4	for	for	ADP
cjfa-10427	89	5	a	a	DET
cjfa-10427	89	6	certain	certain	ADJ
cjfa-10427	89	7	period	period	NOUN
cjfa-10427	89	8	serves	serve	VERB
cjfa-10427	89	9	to	to	ADP
cjfa-10427	89	10	the	the	DET
cjfa-10427	89	11	liquidity	liquidity	NOUN
cjfa-10427	89	12	planning	planning	NOUN
cjfa-10427	89	13	of	of	ADP
cjfa-10427	89	14	the	the	DET
cjfa-10427	89	15	enterprise	enterprise	NOUN
cjfa-10427	89	16	and	and	CCONJ
cjfa-10427	89	17	fixes	fix	VERB
cjfa-10427	89	18	the	the	DET
cjfa-10427	89	19	terms	term	NOUN
cjfa-10427	89	20	of	of	ADP
cjfa-10427	89	21	payment	payment	NOUN
cjfa-10427	89	22	by	by	ADP
cjfa-10427	89	23	counterparties	counterpartie	NOUN
cjfa-10427	89	24	.	.	PUNCT
cjfa-10427	90	1	financial	financial	ADJ
cjfa-10427	90	2	resources	resource	NOUN
cjfa-10427	90	3	include	include	VERB
cjfa-10427	90	4	cash	cash	NOUN
cjfa-10427	90	5	and	and	CCONJ
cjfa-10427	90	6	cash	cash	NOUN
cjfa-10427	90	7	equivalents	equivalent	NOUN
cjfa-10427	90	8	.	.	PUNCT
cjfa-10427	91	1	examples	example	NOUN
cjfa-10427	91	2	accounts	account	VERB
cjfa-10427	91	3	“	"	PUNCT
cjfa-10427	91	4	cash	cash	NOUN
cjfa-10427	91	5	in	in	ADP
cjfa-10427	91	6	bgn	bgn	NOUN
cjfa-10427	91	7	”	"	PUNCT
cjfa-10427	91	8	,	,	PUNCT
cjfa-10427	91	9	“	"	PUNCT
cjfa-10427	91	10	cash	cash	NOUN
cjfa-10427	91	11	in	in	ADP
cjfa-10427	91	12	foreign	foreign	ADJ
cjfa-10427	91	13	currency	currency	NOUN
cjfa-10427	91	14	”	"	PUNCT
cjfa-10427	91	15	,	,	PUNCT
cjfa-10427	91	16	“	"	PUNCT
cjfa-10427	91	17	current	current	ADJ
cjfa-10427	91	18	accounts	account	NOUN
cjfa-10427	91	19	in	in	ADP
cjfa-10427	91	20	bgn	bgn	NOUN
cjfa-10427	91	21	”	"	PUNCT
cjfa-10427	91	22	,	,	PUNCT
cjfa-10427	91	23	“	"	PUNCT
cjfa-10427	91	24	current	current	ADJ
cjfa-10427	91	25	accounts	account	NOUN
cjfa-10427	91	26	in	in	ADP
cjfa-10427	91	27	foreign	foreign	ADJ
cjfa-10427	91	28	currency	currency	NOUN
cjfa-10427	91	29	”	"	PUNCT
cjfa-10427	91	30	,	,	PUNCT
cjfa-10427	91	31	“	"	PUNCT
cjfa-10427	91	32	letters	letter	NOUN
cjfa-10427	91	33	of	of	ADP
cjfa-10427	91	34	credit	credit	NOUN
cjfa-10427	91	35	in	in	ADP
cjfa-10427	91	36	national	national	ADJ
cjfa-10427	91	37	and	and	CCONJ
cjfa-10427	91	38	foreign	foreign	ADJ
cjfa-10427	91	39	currency	currency	NOUN
cjfa-10427	91	40	”	"	PUNCT
cjfa-10427	91	41	,	,	PUNCT
cjfa-10427	91	42	“	"	PUNCT
cjfa-10427	91	43	deposits	deposit	NOUN
cjfa-10427	91	44	”	"	PUNCT
cjfa-10427	91	45	,	,	PUNCT
cjfa-10427	91	46	“	"	PUNCT
cjfa-10427	91	47	cheques	cheque	NOUN
cjfa-10427	91	48	”	"	PUNCT
cjfa-10427	91	49	,	,	PUNCT
cjfa-10427	91	50	“	"	PUNCT
cjfa-10427	91	51	cash	cash	NOUN
cjfa-10427	91	52	and	and	CCONJ
cjfa-10427	91	53	cash	cash	NOUN
cjfa-10427	91	54	equivalents	equivalent	NOUN
cjfa-10427	91	55	”	"	PUNCT
cjfa-10427	91	56	,	,	PUNCT
cjfa-10427	91	57	“	"	PUNCT
cjfa-10427	91	58	financial	financial	ADJ
cjfa-10427	91	59	current	current	ADJ
cjfa-10427	91	60	assets	asset	NOUN
cjfa-10427	91	61	”	"	PUNCT
cjfa-10427	91	62	,	,	PUNCT
cjfa-10427	91	63	“	"	PUNCT
cjfa-10427	91	64	treasury	treasury	NOUN
cjfa-10427	91	65	bonds	bond	NOUN
cjfa-10427	91	66	”	"	PUNCT
cjfa-10427	91	67	,	,	PUNCT
cjfa-10427	91	68	“	"	PUNCT
cjfa-10427	91	69	government	government	NOUN
cjfa-10427	91	70	securities	security	NOUN
cjfa-10427	91	71	”	"	PUNCT
cjfa-10427	91	72	,	,	PUNCT
cjfa-10427	91	73	“	"	PUNCT
cjfa-10427	91	74	precious	precious	ADJ
cjfa-10427	91	75	metals	metal	NOUN
cjfa-10427	91	76	and	and	CCONJ
cjfa-10427	91	77	stones	stone	NOUN
cjfa-10427	91	78	”	"	PUNCT
cjfa-10427	91	79	.	.	PUNCT
cjfa-10427	92	1	accessibility	accessibility	NOUN
cjfa-10427	92	2	–	–	PUNCT
cjfa-10427	92	3	3	3	NUM
cjfa-10427	92	4	quality	quality	NOUN
cjfa-10427	92	5	–	–	PUNCT
cjfa-10427	92	6	3	3	NUM
cjfa-10427	92	7	actuality	actuality	NOUN
cjfa-10427	92	8	–	–	PUNCT
cjfa-10427	92	9	3	3	NUM
cjfa-10427	92	10	emil	emil	NOUN
cjfa-10427	92	11	papazov	papazov	PROPN
cjfa-10427	92	12	,	,	PUNCT
cjfa-10427	92	13	lyudmila	lyudmila	NOUN
cjfa-10427	92	14	mihaylova180	mihaylova180	PROPN
cjfa-10427	92	15	source	source	NOUN
cjfa-10427	92	16	synthetic	synthetic	ADJ
cjfa-10427	92	17	and	and	CCONJ
cjfa-10427	92	18	analytical	analytical	ADJ
cjfa-10427	92	19	accounts	account	NOUN
cjfa-10427	92	20	information	information	NOUN
cjfa-10427	92	21	about	about	ADP
cjfa-10427	92	22	receivables	receivable	VERB
cjfa-10427	92	23	the	the	DET
cjfa-10427	92	24	information	information	NOUN
cjfa-10427	92	25	about	about	ADP
cjfa-10427	92	26	receivables	receivables	NOUN
cjfa-10427	92	27	is	be	AUX
cjfa-10427	92	28	very	very	ADV
cjfa-10427	92	29	important	important	ADJ
cjfa-10427	92	30	for	for	ADP
cjfa-10427	92	31	making	make	VERB
cjfa-10427	92	32	decisions	decision	NOUN
cjfa-10427	92	33	for	for	ADP
cjfa-10427	92	34	deferred	deferred	ADJ
cjfa-10427	92	35	revenues	revenue	NOUN
cjfa-10427	92	36	and	and	CCONJ
cjfa-10427	92	37	for	for	ADP
cjfa-10427	92	38	maintaining	maintain	VERB
cjfa-10427	92	39	good	good	ADJ
cjfa-10427	92	40	relationships	relationship	NOUN
cjfa-10427	92	41	with	with	ADP
cjfa-10427	92	42	customers	customer	NOUN
cjfa-10427	92	43	.	.	PUNCT
cjfa-10427	93	1	the	the	DET
cjfa-10427	93	2	analysis	analysis	NOUN
cjfa-10427	93	3	of	of	ADP
cjfa-10427	93	4	this	this	DET
cjfa-10427	93	5	information	information	NOUN
cjfa-10427	93	6	is	be	AUX
cjfa-10427	93	7	indicative	indicative	ADJ
cjfa-10427	93	8	of	of	ADP
cjfa-10427	93	9	the	the	DET
cjfa-10427	93	10	enterprise	enterprise	NOUN
cjfa-10427	93	11	liquidity	liquidity	NOUN
cjfa-10427	93	12	and	and	CCONJ
cjfa-10427	93	13	its	its	PRON
cjfa-10427	93	14	policy	policy	NOUN
cjfa-10427	93	15	on	on	ADP
cjfa-10427	93	16	collection	collection	NOUN
cjfa-10427	93	17	of	of	ADP
cjfa-10427	93	18	receivables	receivables	NOUN
cjfa-10427	93	19	from	from	ADP
cjfa-10427	93	20	customers	customer	NOUN
cjfa-10427	93	21	.	.	PUNCT
cjfa-10427	94	1	receivables	receivables	NOUN
cjfa-10427	94	2	from	from	ADP
cjfa-10427	94	3	customers	customer	NOUN
cjfa-10427	94	4	on	on	ADP
cjfa-10427	94	5	the	the	DET
cjfa-10427	94	6	instalment	instalment	NOUN
cjfa-10427	94	7	plan	plan	NOUN
cjfa-10427	94	8	are	be	AUX
cjfa-10427	94	9	a	a	DET
cjfa-10427	94	10	way	way	NOUN
cjfa-10427	94	11	to	to	PART
cjfa-10427	94	12	increase	increase	VERB
cjfa-10427	94	13	sales	sale	NOUN
cjfa-10427	94	14	,	,	PUNCT
cjfa-10427	94	15	but	but	CCONJ
cjfa-10427	94	16	in	in	ADP
cjfa-10427	94	17	fact	fact	NOUN
cjfa-10427	94	18	they	they	PRON
cjfa-10427	94	19	“	"	PUNCT
cjfa-10427	94	20	block	block	VERB
cjfa-10427	94	21	”	"	PUNCT
cjfa-10427	94	22	receipt	receipt	NOUN
cjfa-10427	94	23	of	of	ADP
cjfa-10427	94	24	funds	fund	NOUN
cjfa-10427	94	25	.	.	PUNCT
cjfa-10427	95	1	as	as	ADP
cjfa-10427	95	2	a	a	DET
cjfa-10427	95	3	result	result	NOUN
cjfa-10427	95	4	,	,	PUNCT
cjfa-10427	95	5	a	a	DET
cjfa-10427	95	6	need	need	NOUN
cjfa-10427	95	7	for	for	ADP
cjfa-10427	95	8	additional	additional	ADJ
cjfa-10427	95	9	cash	cash	NOUN
cjfa-10427	95	10	resources	resource	NOUN
cjfa-10427	95	11	may	may	AUX
cjfa-10427	95	12	arise	arise	VERB
cjfa-10427	95	13	,	,	PUNCT
cjfa-10427	95	14	the	the	DET
cjfa-10427	95	15	risk	risk	NOUN
cjfa-10427	95	16	of	of	ADP
cjfa-10427	95	17	uncollectible	uncollectible	ADJ
cjfa-10427	95	18	receivables	receivables	NOUN
cjfa-10427	95	19	increase	increase	NOUN
cjfa-10427	95	20	and	and	CCONJ
cjfa-10427	95	21	additional	additional	ADJ
cjfa-10427	95	22	costs	cost	NOUN
cjfa-10427	95	23	on	on	ADP
cjfa-10427	95	24	receivable	receivable	NOUN
cjfa-10427	95	25	’s	’s	PART
cjfa-10427	95	26	collection	collection	NOUN
cjfa-10427	95	27	grow	grow	NOUN
cjfa-10427	95	28	,	,	PUNCT
cjfa-10427	95	29	etc	etc	X
cjfa-10427	95	30	.	.	X
cjfa-10427	95	31	liquidity	liquidity	NOUN
cjfa-10427	95	32	of	of	ADP
cjfa-10427	95	33	a	a	DET
cjfa-10427	95	34	sme	sme	NOUN
cjfa-10427	95	35	depends	depend	VERB
cjfa-10427	95	36	on	on	ADP
cjfa-10427	95	37	the	the	DET
cjfa-10427	95	38	nature	nature	NOUN
cjfa-10427	95	39	,	,	PUNCT
cjfa-10427	95	40	grade	grade	NOUN
cjfa-10427	95	41	and	and	CCONJ
cjfa-10427	95	42	allocation	allocation	NOUN
cjfa-10427	95	43	of	of	ADP
cjfa-10427	95	44	the	the	DET
cjfa-10427	95	45	receivables	receivables	NOUN
cjfa-10427	95	46	,	,	PUNCT
cjfa-10427	95	47	the	the	DET
cjfa-10427	95	48	term	term	NOUN
cjfa-10427	95	49	of	of	ADP
cjfa-10427	95	50	their	their	PRON
cjfa-10427	95	51	collection	collection	NOUN
cjfa-10427	95	52	,	,	PUNCT
cjfa-10427	95	53	etc	etc	X
cjfa-10427	95	54	.	.	X
cjfa-10427	95	55	examples	example	NOUN
cjfa-10427	95	56	accounts	account	VERB
cjfa-10427	95	57	:	:	PUNCT
cjfa-10427	95	58	“	"	PUNCT
cjfa-10427	95	59	receivables	receivables	NOUN
cjfa-10427	95	60	from	from	ADP
cjfa-10427	95	61	customers	customer	NOUN
cjfa-10427	95	62	”	"	PUNCT
cjfa-10427	95	63	,	,	PUNCT
cjfa-10427	95	64	“	"	PUNCT
cjfa-10427	95	65	receivables	receivables	NOUN
cjfa-10427	95	66	from	from	ADP
cjfa-10427	95	67	suppliers	supplier	NOUN
cjfa-10427	95	68	for	for	ADP
cjfa-10427	95	69	advances	advance	NOUN
cjfa-10427	95	70	”	"	PUNCT
cjfa-10427	95	71	,	,	PUNCT
cjfa-10427	95	72	“	"	PUNCT
cjfa-10427	95	73	receivables	receivables	NOUN
cjfa-10427	95	74	on	on	ADP
cjfa-10427	95	75	trade	trade	NOUN
cjfa-10427	95	76	credits	credit	NOUN
cjfa-10427	95	77	”	"	PUNCT
cjfa-10427	95	78	,	,	PUNCT
cjfa-10427	95	79	“	"	PUNCT
cjfa-10427	95	80	receivables	receivables	NOUN
cjfa-10427	95	81	on	on	ADP
cjfa-10427	95	82	sales	sale	NOUN
cjfa-10427	95	83	under	under	ADP
cjfa-10427	95	84	certain	certain	ADJ
cjfa-10427	95	85	conditions	condition	NOUN
cjfa-10427	95	86	”	"	PUNCT
cjfa-10427	95	87	,	,	PUNCT
cjfa-10427	95	88	“	"	PUNCT
cjfa-10427	95	89	receivables	receivables	NOUN
cjfa-10427	95	90	on	on	ADP
cjfa-10427	95	91	sales	sale	NOUN
cjfa-10427	95	92	with	with	ADP
cjfa-10427	95	93	related	related	ADJ
cjfa-10427	95	94	parties	party	NOUN
cjfa-10427	95	95	”	"	PUNCT
cjfa-10427	95	96	,	,	PUNCT
cjfa-10427	95	97	“	"	PUNCT
cjfa-10427	95	98	receivables	receivables	NOUN
cjfa-10427	95	99	from	from	ADP
cjfa-10427	95	100	participating	participate	VERB
cjfa-10427	95	101	interests	interest	NOUN
cjfa-10427	95	102	”	"	PUNCT
cjfa-10427	95	103	,	,	PUNCT
cjfa-10427	95	104	“	"	PUNCT
cjfa-10427	95	105	receivables	receivables	NOUN
cjfa-10427	95	106	on	on	ADP
cjfa-10427	95	107	complaints	complaint	NOUN
cjfa-10427	95	108	”	"	PUNCT
cjfa-10427	95	109	,	,	PUNCT
cjfa-10427	95	110	“	"	PUNCT
cjfa-10427	95	111	receivables	receivables	NOUN
cjfa-10427	95	112	on	on	ADP
cjfa-10427	95	113	shortages	shortage	NOUN
cjfa-10427	95	114	and	and	CCONJ
cjfa-10427	95	115	deficiencies	deficiency	NOUN
cjfa-10427	95	116	”	"	PUNCT
cjfa-10427	95	117	,	,	PUNCT
cjfa-10427	95	118	“	"	PUNCT
cjfa-10427	95	119	receivables	receivables	NOUN
cjfa-10427	95	120	on	on	ADP
cjfa-10427	95	121	litigation	litigation	NOUN
cjfa-10427	95	122	”	"	PUNCT
cjfa-10427	95	123	,	,	PUNCT
cjfa-10427	95	124	“	"	PUNCT
cjfa-10427	95	125	receivables	receivables	NOUN
cjfa-10427	95	126	on	on	ADP
cjfa-10427	95	127	sentence	sentence	NOUN
cjfa-10427	95	128	”	"	PUNCT
cjfa-10427	95	129	,	,	PUNCT
cjfa-10427	95	130	etc	etc	X
cjfa-10427	95	131	.	.	X
cjfa-10427	95	132	accessibility	accessibility	NOUN
cjfa-10427	95	133	–	–	PUNCT
cjfa-10427	95	134	3	3	NUM
cjfa-10427	95	135	quality	quality	NOUN
cjfa-10427	95	136	–	–	PUNCT
cjfa-10427	95	137	2	2	NUM
cjfa-10427	95	138	actuality	actuality	NOUN
cjfa-10427	95	139	–	–	PUNCT
cjfa-10427	95	140	2	2	NUM
cjfa-10427	95	141	source	source	NOUN
cjfa-10427	95	142	synthetic	synthetic	ADJ
cjfa-10427	95	143	and	and	CCONJ
cjfa-10427	95	144	analytical	analytical	ADJ
cjfa-10427	95	145	accounts	account	NOUN
cjfa-10427	95	146	information	information	NOUN
cjfa-10427	95	147	about	about	ADP
cjfa-10427	95	148	inventories	inventory	NOUN
cjfa-10427	95	149	and	and	CCONJ
cjfa-10427	95	150	valuables	valuable	NOUN
cjfa-10427	95	151	(	(	PUNCT
cjfa-10427	95	152	current	current	ADJ
cjfa-10427	95	153	assets	asset	NOUN
cjfa-10427	95	154	)	)	PUNCT
cjfa-10427	95	155	the	the	DET
cjfa-10427	95	156	information	information	NOUN
cjfa-10427	95	157	is	be	AUX
cjfa-10427	95	158	important	important	ADJ
cjfa-10427	95	159	for	for	ADP
cjfa-10427	95	160	planning	planning	NOUN
cjfa-10427	95	161	of	of	ADP
cjfa-10427	95	162	inventories	inventory	NOUN
cjfa-10427	95	163	for	for	ADP
cjfa-10427	95	164	a	a	DET
cjfa-10427	95	165	certain	certain	ADJ
cjfa-10427	95	166	period	period	NOUN
cjfa-10427	95	167	of	of	ADP
cjfa-10427	95	168	time	time	NOUN
cjfa-10427	95	169	and	and	CCONJ
cjfa-10427	95	170	as	as	ADV
cjfa-10427	95	171	well	well	ADV
cjfa-10427	95	172	as	as	ADP
cjfa-10427	95	173	controlling	control	VERB
cjfa-10427	95	174	of	of	ADP
cjfa-10427	95	175	their	their	PRON
cjfa-10427	95	176	consumption	consumption	NOUN
cjfa-10427	95	177	and	and	CCONJ
cjfa-10427	95	178	storage	storage	NOUN
cjfa-10427	95	179	.	.	PUNCT
cjfa-10427	96	1	thanks	thank	NOUN
cjfa-10427	96	2	to	to	ADP
cjfa-10427	96	3	this	this	DET
cjfa-10427	96	4	detailed	detailed	ADJ
cjfa-10427	96	5	information	information	NOUN
cjfa-10427	96	6	,	,	PUNCT
cjfa-10427	96	7	the	the	DET
cjfa-10427	96	8	planning	planning	NOUN
cjfa-10427	96	9	of	of	ADP
cjfa-10427	96	10	any	any	DET
cjfa-10427	96	11	current	current	ADJ
cjfa-10427	96	12	asset	asset	NOUN
cjfa-10427	96	13	needed	need	VERB
cjfa-10427	96	14	is	be	AUX
cjfa-10427	96	15	possible	possible	ADJ
cjfa-10427	96	16	and	and	CCONJ
cjfa-10427	96	17	correct	correct	ADJ
cjfa-10427	96	18	.	.	PUNCT
cjfa-10427	97	1	the	the	DET
cjfa-10427	97	2	essential	essential	ADJ
cjfa-10427	97	3	point	point	NOUN
cjfa-10427	97	4	in	in	ADP
cjfa-10427	97	5	planning	planning	NOUN
cjfa-10427	97	6	is	be	AUX
cjfa-10427	97	7	that	that	SCONJ
cjfa-10427	97	8	the	the	DET
cjfa-10427	97	9	volume	volume	NOUN
cjfa-10427	97	10	of	of	ADP
cjfa-10427	97	11	materials	material	NOUN
cjfa-10427	97	12	has	have	VERB
cjfa-10427	97	13	to	to	PART
cjfa-10427	97	14	be	be	AUX
cjfa-10427	97	15	based	base	VERB
cjfa-10427	97	16	on	on	ADP
cjfa-10427	97	17	the	the	DET
cjfa-10427	97	18	planned	plan	VERB
cjfa-10427	97	19	product	product	NOUN
cjfa-10427	97	20	mix	mix	NOUN
cjfa-10427	97	21	,	,	PUNCT
cjfa-10427	97	22	sales	sale	NOUN
cjfa-10427	97	23	and	and	CCONJ
cjfa-10427	97	24	production	production	NOUN
cjfa-10427	97	25	.	.	PUNCT
cjfa-10427	98	1	the	the	DET
cjfa-10427	98	2	volume	volume	NOUN
cjfa-10427	98	3	of	of	ADP
cjfa-10427	98	4	current	current	ADJ
cjfa-10427	98	5	assets	asset	NOUN
cjfa-10427	98	6	should	should	AUX
cjfa-10427	98	7	allow	allow	VERB
cjfa-10427	98	8	the	the	DET
cjfa-10427	98	9	achieving	achieving	NOUN
cjfa-10427	98	10	of	of	ADP
cjfa-10427	98	11	enterprise	enterprise	NOUN
cjfa-10427	98	12	’s	’s	PART
cjfa-10427	98	13	goals	goal	NOUN
cjfa-10427	98	14	,	,	PUNCT
cjfa-10427	98	15	continuity	continuity	NOUN
cjfa-10427	98	16	of	of	ADP
cjfa-10427	98	17	sales	sale	NOUN
cjfa-10427	98	18	and	and	CCONJ
cjfa-10427	98	19	effective	effective	ADJ
cjfa-10427	98	20	use	use	NOUN
cjfa-10427	98	21	of	of	ADP
cjfa-10427	98	22	working	work	VERB
cjfa-10427	98	23	capital	capital	NOUN
cjfa-10427	98	24	.	.	PUNCT
cjfa-10427	99	1	the	the	DET
cjfa-10427	99	2	planning	planning	NOUN
cjfa-10427	99	3	of	of	ADP
cjfa-10427	99	4	inventories	inventory	NOUN
cjfa-10427	99	5	and	and	CCONJ
cjfa-10427	99	6	valuables	valuable	NOUN
cjfa-10427	99	7	requires	require	VERB
cjfa-10427	99	8	the	the	DET
cjfa-10427	99	9	use	use	NOUN
cjfa-10427	99	10	of	of	ADP
cjfa-10427	99	11	natural	natural	ADJ
cjfa-10427	99	12	and	and	CCONJ
cjfa-10427	99	13	value	value	NOUN
cjfa-10427	99	14	indicators	indicator	NOUN
cjfa-10427	99	15	.	.	PUNCT
cjfa-10427	100	1	examples	example	NOUN
cjfa-10427	100	2	accounts	account	VERB
cjfa-10427	100	3	:	:	PUNCT
cjfa-10427	100	4	“	"	PUNCT
cjfa-10427	100	5	basic	basic	ADJ
cjfa-10427	100	6	materials	material	NOUN
cjfa-10427	100	7	”	"	PUNCT
cjfa-10427	100	8	,	,	PUNCT
cjfa-10427	100	9	“	"	PUNCT
cjfa-10427	100	10	additional	additional	ADJ
cjfa-10427	100	11	materials	material	NOUN
cjfa-10427	100	12	”	"	PUNCT
cjfa-10427	100	13	,	,	PUNCT
cjfa-10427	100	14	“	"	PUNCT
cjfa-10427	100	15	fuel	fuel	NOUN
cjfa-10427	100	16	”	"	PUNCT
cjfa-10427	100	17	,	,	PUNCT
cjfa-10427	100	18	“	"	PUNCT
cjfa-10427	100	19	semi	semi	ADJ
cjfa-10427	100	20	-	-	ADJ
cjfa-10427	100	21	manufactured	manufactured	ADJ
cjfa-10427	100	22	articles	article	NOUN
cjfa-10427	100	23	”	"	PUNCT
cjfa-10427	100	24	,	,	PUNCT
cjfa-10427	100	25	“	"	PUNCT
cjfa-10427	100	26	spare	spare	ADJ
cjfa-10427	100	27	parts	part	NOUN
cjfa-10427	100	28	”	"	PUNCT
cjfa-10427	100	29	,	,	PUNCT
cjfa-10427	100	30	“	"	PUNCT
cjfa-10427	100	31	stationery	stationery	NOUN
cjfa-10427	100	32	”	"	PUNCT
cjfa-10427	100	33	,	,	PUNCT
cjfa-10427	100	34	“	"	PUNCT
cjfa-10427	100	35	production	production	NOUN
cjfa-10427	100	36	”	"	PUNCT
cjfa-10427	100	37	,	,	PUNCT
cjfa-10427	100	38	“	"	PUNCT
cjfa-10427	100	39	goods	good	NOUN
cjfa-10427	100	40	”	"	PUNCT
cjfa-10427	100	41	,	,	PUNCT
cjfa-10427	100	42	“	"	PUNCT
cjfa-10427	100	43	small	small	ADJ
cjfa-10427	100	44	productive	productive	ADJ
cjfa-10427	100	45	animals	animal	NOUN
cjfa-10427	100	46	”	"	PUNCT
cjfa-10427	100	47	,	,	PUNCT
cjfa-10427	100	48	“	"	PUNCT
cjfa-10427	100	49	swarm	swarm	NOUN
cjfa-10427	100	50	of	of	ADP
cjfa-10427	100	51	bees	bee	NOUN
cjfa-10427	100	52	”	"	PUNCT
cjfa-10427	100	53	,	,	PUNCT
cjfa-10427	100	54	“	"	PUNCT
cjfa-10427	100	55	young	young	ADJ
cjfa-10427	100	56	animals	animal	NOUN
cjfa-10427	100	57	”	"	PUNCT
cjfa-10427	100	58	,	,	PUNCT
cjfa-10427	100	59	“	"	PUNCT
cjfa-10427	100	60	animals	animal	NOUN
cjfa-10427	100	61	for	for	ADP
cjfa-10427	100	62	fattening	fatten	VERB
cjfa-10427	100	63	”	"	PUNCT
cjfa-10427	100	64	,	,	PUNCT
cjfa-10427	100	65	etc	etc	X
cjfa-10427	100	66	.	.	X
cjfa-10427	100	67	accessibility	accessibility	NOUN
cjfa-10427	100	68	–	–	PUNCT
cjfa-10427	100	69	3	3	NUM
cjfa-10427	100	70	quality	quality	NOUN
cjfa-10427	100	71	–	–	PUNCT
cjfa-10427	100	72	2	2	NUM
cjfa-10427	100	73	actuality	actuality	NOUN
cjfa-10427	100	74	–	–	PUNCT
cjfa-10427	100	75	3	3	NUM
cjfa-10427	100	76	source	source	NOUN
cjfa-10427	100	77	synthetic	synthetic	ADJ
cjfa-10427	100	78	and	and	CCONJ
cjfa-10427	100	79	analytical	analytical	ADJ
cjfa-10427	100	80	accounts	account	NOUN
cjfa-10427	100	81	information	information	NOUN
cjfa-10427	100	82	about	about	ADP
cjfa-10427	100	83	fixed	fix	VERB
cjfa-10427	100	84	assets	asset	NOUN
cjfa-10427	100	85	the	the	DET
cjfa-10427	100	86	information	information	NOUN
cjfa-10427	100	87	shows	show	VERB
cjfa-10427	100	88	the	the	DET
cjfa-10427	100	89	original	original	ADJ
cjfa-10427	100	90	cost	cost	NOUN
cjfa-10427	100	91	of	of	ADP
cjfa-10427	100	92	each	each	DET
cjfa-10427	100	93	fixed	fix	VERB
cjfa-10427	100	94	asset	asset	NOUN
cjfa-10427	100	95	,	,	PUNCT
cjfa-10427	100	96	the	the	DET
cjfa-10427	100	97	accumulated	accumulate	VERB
cjfa-10427	100	98	depreciation	depreciation	NOUN
cjfa-10427	100	99	and	and	CCONJ
cjfa-10427	100	100	its	its	PRON
cjfa-10427	100	101	net	net	ADJ
cjfa-10427	100	102	book	book	NOUN
cjfa-10427	100	103	value	value	NOUN
cjfa-10427	100	104	.	.	PUNCT
cjfa-10427	101	1	because	because	SCONJ
cjfa-10427	101	2	of	of	ADP
cjfa-10427	101	3	the	the	DET
cjfa-10427	101	4	ongoing	ongoing	ADJ
cjfa-10427	101	5	depreciation	depreciation	NOUN
cjfa-10427	101	6	,	,	PUNCT
cjfa-10427	101	7	the	the	DET
cjfa-10427	101	8	net	net	ADJ
cjfa-10427	101	9	book	book	NOUN
cjfa-10427	101	10	value	value	NOUN
cjfa-10427	101	11	of	of	ADP
cjfa-10427	101	12	a	a	DET
cjfa-10427	101	13	fixed	fix	VERB
cjfa-10427	101	14	asset	asset	NOUN
cjfa-10427	101	15	is	be	AUX
cjfa-10427	101	16	always	always	ADV
cjfa-10427	101	17	declining	decline	VERB
cjfa-10427	101	18	.	.	PUNCT
cjfa-10427	102	1	depending	depend	VERB
cjfa-10427	102	2	on	on	ADP
cjfa-10427	102	3	the	the	DET
cjfa-10427	102	4	organization	organization	NOUN
cjfa-10427	102	5	of	of	ADP
cjfa-10427	102	6	the	the	DET
cjfa-10427	102	7	accounting	accounting	NOUN
cjfa-10427	102	8	,	,	PUNCT
cjfa-10427	102	9	additional	additional	ADJ
cjfa-10427	102	10	information	information	NOUN
cjfa-10427	102	11	necessary	necessary	ADJ
cjfa-10427	102	12	for	for	ADP
cjfa-10427	102	13	planning	planning	NOUN
cjfa-10427	102	14	(	(	PUNCT
cjfa-10427	102	15	such	such	ADJ
cjfa-10427	102	16	as	as	ADP
cjfa-10427	102	17	the	the	DET
cjfa-10427	102	18	status	status	NOUN
cjfa-10427	102	19	of	of	ADP
cjfa-10427	102	20	each	each	DET
cjfa-10427	102	21	asset	asset	NOUN
cjfa-10427	102	22	,	,	PUNCT
cjfa-10427	102	23	its	its	PRON
cjfa-10427	102	24	technological	technological	ADJ
cjfa-10427	102	25	level	level	NOUN
cjfa-10427	102	26	,	,	PUNCT
cjfa-10427	102	27	etc	etc	X
cjfa-10427	102	28	.	.	X
cjfa-10427	102	29	)	)	PUNCT
cjfa-10427	102	30	can	can	AUX
cjfa-10427	102	31	also	also	ADV
cjfa-10427	102	32	be	be	AUX
cjfa-10427	102	33	displayed	display	VERB
cjfa-10427	102	34	.	.	PUNCT
cjfa-10427	103	1	the	the	DET
cjfa-10427	103	2	information	information	NOUN
cjfa-10427	103	3	about	about	ADP
cjfa-10427	103	4	fixed	fix	VERB
cjfa-10427	103	5	assets	asset	NOUN
cjfa-10427	103	6	is	be	AUX
cjfa-10427	103	7	connected	connect	VERB
cjfa-10427	103	8	with	with	ADP
cjfa-10427	103	9	:	:	PUNCT
cjfa-10427	103	10	assessing	assess	VERB
cjfa-10427	103	11	of	of	ADP
cjfa-10427	103	12	the	the	DET
cjfa-10427	103	13	extent	extent	NOUN
cjfa-10427	103	14	of	of	ADP
cjfa-10427	103	15	use	use	NOUN
cjfa-10427	103	16	of	of	ADP
cjfa-10427	103	17	available	available	ADJ
cjfa-10427	103	18	assets	asset	NOUN
cjfa-10427	103	19	;	;	PUNCT
cjfa-10427	103	20	determination	determination	NOUN
cjfa-10427	103	21	of	of	ADP
cjfa-10427	103	22	the	the	DET
cjfa-10427	103	23	need	need	NOUN
cjfa-10427	103	24	for	for	ADP
cjfa-10427	103	25	additional	additional	ADJ
cjfa-10427	103	26	investment	investment	NOUN
cjfa-10427	103	27	(	(	PUNCT
cjfa-10427	103	28	by	by	ADP
cjfa-10427	103	29	types	type	NOUN
cjfa-10427	103	30	)	)	PUNCT
cjfa-10427	103	31	in	in	ADP
cjfa-10427	103	32	order	order	NOUN
cjfa-10427	103	33	to	to	PART
cjfa-10427	103	34	achieve	achieve	VERB
cjfa-10427	103	35	strategic	strategic	ADJ
cjfa-10427	103	36	objectives	objective	NOUN
cjfa-10427	103	37	;	;	PUNCT
cjfa-10427	103	38	evaluating	evaluate	VERB
cjfa-10427	103	39	of	of	ADP
cjfa-10427	103	40	the	the	DET
cjfa-10427	103	41	investment	investment	NOUN
cjfa-10427	103	42	and	and	CCONJ
cjfa-10427	103	43	depreciation	depreciation	NOUN
cjfa-10427	103	44	policies	policy	NOUN
cjfa-10427	103	45	and	and	CCONJ
cjfa-10427	103	46	their	their	PRON
cjfa-10427	103	47	planned	plan	VERB
cjfa-10427	103	48	changes	change	NOUN
cjfa-10427	103	49	;	;	PUNCT
cjfa-10427	103	50	determination	determination	NOUN
cjfa-10427	103	51	of	of	ADP
cjfa-10427	103	52	financial	financial	ADJ
cjfa-10427	103	53	resources	resource	NOUN
cjfa-10427	103	54	to	to	PART
cjfa-10427	103	55	ensure	ensure	VERB
cjfa-10427	103	56	the	the	DET
cjfa-10427	103	57	planned	plan	VERB
cjfa-10427	103	58	investments	investment	NOUN
cjfa-10427	103	59	,	,	PUNCT
cjfa-10427	103	60	etc	etc	X
cjfa-10427	103	61	.	.	X
cjfa-10427	103	62	examples	example	NOUN
cjfa-10427	103	63	accounts	account	VERB
cjfa-10427	103	64	:	:	PUNCT
cjfa-10427	103	65	“	"	PUNCT
cjfa-10427	103	66	land	land	NOUN
cjfa-10427	103	67	”	"	PUNCT
cjfa-10427	103	68	,	,	PUNCT
cjfa-10427	103	69	“	"	PUNCT
cjfa-10427	103	70	forests	forest	NOUN
cjfa-10427	103	71	”	"	PUNCT
cjfa-10427	103	72	,	,	PUNCT
cjfa-10427	103	73	“	"	PUNCT
cjfa-10427	103	74	perennial	perennial	ADJ
cjfa-10427	103	75	plants	plant	NOUN
cjfa-10427	103	76	–	–	PUNCT
cjfa-10427	103	77	fruit	fruit	NOUN
cjfa-10427	103	78	-	-	PUNCT
cjfa-10427	103	79	bearing	bearing	NOUN
cjfa-10427	103	80	”	"	PUNCT
cjfa-10427	103	81	,	,	PUNCT
cjfa-10427	103	82	“	"	PUNCT
cjfa-10427	103	83	perennial	perennial	ADJ
cjfa-10427	103	84	plants	plant	NOUN
cjfa-10427	103	85	–	–	PUNCT
cjfa-10427	103	86	non	non	X
cjfa-10427	103	87	fruit	fruit	NOUN
cjfa-10427	103	88	-	-	PUNCT
cjfa-10427	103	89	bearing	bearing	NOUN
cjfa-10427	103	90	”	"	PUNCT
cjfa-10427	103	91	,	,	PUNCT
cjfa-10427	103	92	“	"	PUNCT
cjfa-10427	103	93	draught	draught	NOUN
cjfa-10427	103	94	animals	animal	NOUN
cjfa-10427	103	95	”	"	PUNCT
cjfa-10427	103	96	,	,	PUNCT
cjfa-10427	103	97	“	"	PUNCT
cjfa-10427	103	98	buildings	building	NOUN
cjfa-10427	103	99	and	and	CCONJ
cjfa-10427	103	100	structures	structure	NOUN
cjfa-10427	103	101	”	"	PUNCT
cjfa-10427	103	102	,	,	PUNCT
cjfa-10427	103	103	“	"	PUNCT
cjfa-10427	103	104	machinery	machinery	NOUN
cjfa-10427	103	105	and	and	CCONJ
cjfa-10427	103	106	equipment	equipment	NOUN
cjfa-10427	103	107	”	"	PUNCT
cjfa-10427	103	108	,	,	PUNCT
cjfa-10427	103	109	“	"	PUNCT
cjfa-10427	103	110	transport	transport	NOUN
cjfa-10427	103	111	vehicles	vehicle	NOUN
cjfa-10427	103	112	”	"	PUNCT
cjfa-10427	103	113	,	,	PUNCT
cjfa-10427	103	114	“	"	PUNCT
cjfa-10427	103	115	office	office	NOUN
cjfa-10427	103	116	furnishing	furnishing	NOUN
cjfa-10427	103	117	”	"	PUNCT
cjfa-10427	103	118	,	,	PUNCT
cjfa-10427	103	119	“	"	PUNCT
cjfa-10427	103	120	equipment	equipment	NOUN
cjfa-10427	103	121	”	"	PUNCT
cjfa-10427	103	122	,	,	PUNCT
cjfa-10427	103	123	“	"	PUNCT
cjfa-10427	103	124	computer	computer	NOUN
cjfa-10427	103	125	equipment	equipment	NOUN
cjfa-10427	103	126	”	"	PUNCT
cjfa-10427	103	127	,	,	PUNCT
cjfa-10427	103	128	“	"	PUNCT
cjfa-10427	103	129	other	other	ADJ
cjfa-10427	103	130	tangible	tangible	ADJ
cjfa-10427	103	131	fixed	fix	VERB
cjfa-10427	103	132	assets	asset	NOUN
cjfa-10427	103	133	”	"	PUNCT
cjfa-10427	103	134	,	,	PUNCT
cjfa-10427	103	135	“	"	PUNCT
cjfa-10427	103	136	r&d	r&d	NOUN
cjfa-10427	103	137	products	product	NOUN
cjfa-10427	103	138	”	"	PUNCT
cjfa-10427	103	139	,	,	PUNCT
cjfa-10427	103	140	“	"	PUNCT
cjfa-10427	103	141	intellectual	intellectual	ADJ
cjfa-10427	103	142	property	property	NOUN
cjfa-10427	103	143	rights	right	NOUN
cjfa-10427	103	144	”	"	PUNCT
cjfa-10427	103	145	,	,	PUNCT
cjfa-10427	103	146	“	"	PUNCT
cjfa-10427	103	147	software	software	NOUN
cjfa-10427	103	148	”	"	PUNCT
cjfa-10427	103	149	,	,	PUNCT
cjfa-10427	103	150	“	"	PUNCT
cjfa-10427	103	151	industrial	industrial	ADJ
cjfa-10427	103	152	property	property	NOUN
cjfa-10427	103	153	rights	right	NOUN
cjfa-10427	103	154	”	"	PUNCT
cjfa-10427	103	155	,	,	PUNCT
cjfa-10427	103	156	etc	etc	X
cjfa-10427	103	157	.	.	X
cjfa-10427	103	158	accessibility	accessibility	NOUN
cjfa-10427	103	159	–	–	PUNCT
cjfa-10427	103	160	3	3	NUM
cjfa-10427	103	161	quality	quality	NOUN
cjfa-10427	103	162	–	–	PUNCT
cjfa-10427	103	163	3	3	NUM
cjfa-10427	103	164	actuality	actuality	NOUN
cjfa-10427	103	165	–	–	PUNCT
cjfa-10427	103	166	3	3	NUM
cjfa-10427	103	167	source	source	NOUN
cjfa-10427	103	168	synthetic	synthetic	ADJ
cjfa-10427	103	169	and	and	CCONJ
cjfa-10427	103	170	analytical	analytical	ADJ
cjfa-10427	103	171	accounts	account	NOUN
cjfa-10427	103	172	information	information	NOUN
cjfa-10427	103	173	about	about	ADP
cjfa-10427	103	174	liabilities	liability	NOUN
cjfa-10427	103	175	the	the	DET
cjfa-10427	103	176	information	information	NOUN
cjfa-10427	103	177	for	for	ADP
cjfa-10427	103	178	liabilities	liability	NOUN
cjfa-10427	103	179	shows	show	VERB
cjfa-10427	103	180	their	their	PRON
cjfa-10427	103	181	type	type	NOUN
cjfa-10427	103	182	and	and	CCONJ
cjfa-10427	103	183	characteristics	characteristic	NOUN
cjfa-10427	103	184	;	;	PUNCT
cjfa-10427	103	185	who	who	PRON
cjfa-10427	103	186	is	be	AUX
cjfa-10427	103	187	the	the	DET
cjfa-10427	103	188	supplier	supplier	NOUN
cjfa-10427	103	189	;	;	PUNCT
cjfa-10427	103	190	what	what	PRON
cjfa-10427	103	191	is	be	AUX
cjfa-10427	103	192	the	the	DET
cjfa-10427	103	193	deferral	deferral	NOUN
cjfa-10427	103	194	in	in	ADP
cjfa-10427	103	195	payment	payment	NOUN
cjfa-10427	103	196	,	,	PUNCT
cjfa-10427	103	197	etc	etc	X
cjfa-10427	103	198	.	.	X
cjfa-10427	104	1	the	the	DET
cjfa-10427	104	2	analysis	analysis	NOUN
cjfa-10427	104	3	of	of	ADP
cjfa-10427	104	4	this	this	DET
cjfa-10427	104	5	information	information	NOUN
cjfa-10427	104	6	is	be	AUX
cjfa-10427	104	7	an	an	DET
cjfa-10427	104	8	indicator	indicator	NOUN
cjfa-10427	104	9	for	for	ADP
cjfa-10427	104	10	liquidity	liquidity	NOUN
cjfa-10427	104	11	and	and	CCONJ
cjfa-10427	104	12	indebtedness	indebtedness	NOUN
cjfa-10427	104	13	of	of	ADP
cjfa-10427	104	14	the	the	DET
cjfa-10427	104	15	enterprise	enterprise	NOUN
cjfa-10427	104	16	,	,	PUNCT
cjfa-10427	104	17	as	as	ADV
cjfa-10427	104	18	well	well	ADV
cjfa-10427	104	19	as	as	ADP
cjfa-10427	104	20	for	for	ADP
cjfa-10427	104	21	its	its	PRON
cjfa-10427	104	22	net	net	ADJ
cjfa-10427	104	23	working	working	NOUN
cjfa-10427	104	24	capital	capital	NOUN
cjfa-10427	104	25	.	.	PUNCT
cjfa-10427	105	1	accountancy	accountancy	NOUN
cjfa-10427	105	2	-	-	PUNCT
cjfa-10427	105	3	based	base	VERB
cjfa-10427	105	4	sources	source	NOUN
cjfa-10427	105	5	of	of	ADP
cjfa-10427	105	6	information	information	NOUN
cjfa-10427	105	7	…	…	PUNCT
cjfa-10427	105	8	181	181	NUM
cjfa-10427	105	9	examples	example	NOUN
cjfa-10427	105	10	accounts	account	VERB
cjfa-10427	105	11	:	:	PUNCT
cjfa-10427	105	12	“	"	PUNCT
cjfa-10427	105	13	customers	customer	NOUN
cjfa-10427	105	14	on	on	ADP
cjfa-10427	105	15	advance	advance	NOUN
cjfa-10427	105	16	payment	payment	NOUN
cjfa-10427	105	17	”	"	PUNCT
cjfa-10427	105	18	,	,	PUNCT
cjfa-10427	105	19	“	"	PUNCT
cjfa-10427	105	20	liabilities	liability	NOUN
cjfa-10427	105	21	to	to	ADP
cjfa-10427	105	22	suppliers	supplier	NOUN
cjfa-10427	105	23	”	"	PUNCT
cjfa-10427	105	24	,	,	PUNCT
cjfa-10427	105	25	“	"	PUNCT
cjfa-10427	105	26	liabilities	liability	NOUN
cjfa-10427	105	27	to	to	ADP
cjfa-10427	105	28	suppliers	supplier	NOUN
cjfa-10427	105	29	on	on	ADP
cjfa-10427	105	30	trade	trade	NOUN
cjfa-10427	105	31	credits	credit	NOUN
cjfa-10427	105	32	”	"	PUNCT
cjfa-10427	105	33	,	,	PUNCT
cjfa-10427	105	34	“	"	PUNCT
cjfa-10427	105	35	liabilities	liability	NOUN
cjfa-10427	105	36	to	to	ADP
cjfa-10427	105	37	suppliers	supplier	NOUN
cjfa-10427	105	38	under	under	ADP
cjfa-10427	105	39	certain	certain	ADJ
cjfa-10427	105	40	conditions	condition	NOUN
cjfa-10427	105	41	”	"	PUNCT
cjfa-10427	105	42	,	,	PUNCT
cjfa-10427	105	43	“	"	PUNCT
cjfa-10427	105	44	liabilities	liability	NOUN
cjfa-10427	105	45	to	to	ADP
cjfa-10427	105	46	suppliers	supplier	NOUN
cjfa-10427	105	47	with	with	ADP
cjfa-10427	105	48	related	related	ADJ
cjfa-10427	105	49	parties	party	NOUN
cjfa-10427	105	50	”	"	PUNCT
cjfa-10427	105	51	,	,	PUNCT
cjfa-10427	105	52	“	"	PUNCT
cjfa-10427	105	53	liabilities	liability	NOUN
cjfa-10427	105	54	to	to	ADP
cjfa-10427	105	55	the	the	DET
cjfa-10427	105	56	staff	staff	NOUN
cjfa-10427	105	57	”	"	PUNCT
cjfa-10427	105	58	,	,	PUNCT
cjfa-10427	105	59	“	"	PUNCT
cjfa-10427	105	60	liabilities	liability	NOUN
cjfa-10427	105	61	for	for	ADP
cjfa-10427	105	62	unused	unused	ADJ
cjfa-10427	105	63	annual	annual	ADJ
cjfa-10427	105	64	leave	leave	NOUN
cjfa-10427	105	65	”	"	PUNCT
cjfa-10427	105	66	,	,	PUNCT
cjfa-10427	105	67	“	"	PUNCT
cjfa-10427	105	68	liabilities	liability	NOUN
cjfa-10427	105	69	to	to	ADP
cjfa-10427	105	70	participating	participate	VERB
cjfa-10427	105	71	interests	interest	NOUN
cjfa-10427	105	72	”	"	PUNCT
cjfa-10427	105	73	,	,	PUNCT
cjfa-10427	105	74	“	"	PUNCT
cjfa-10427	105	75	liabilities	liability	NOUN
cjfa-10427	105	76	to	to	ADP
cjfa-10427	105	77	the	the	DET
cjfa-10427	105	78	municipality	municipality	NOUN
cjfa-10427	105	79	”	"	PUNCT
cjfa-10427	105	80	,	,	PUNCT
cjfa-10427	105	81	“	"	PUNCT
cjfa-10427	105	82	liabilities	liability	NOUN
cjfa-10427	105	83	for	for	ADP
cjfa-10427	105	84	income	income	NOUN
cjfa-10427	105	85	tax	tax	NOUN
cjfa-10427	105	86	”	"	PUNCT
cjfa-10427	105	87	,	,	PUNCT
cjfa-10427	105	88	“	"	PUNCT
cjfa-10427	105	89	vat	vat	NOUN
cjfa-10427	105	90	liabilities	liability	NOUN
cjfa-10427	105	91	”	"	PUNCT
cjfa-10427	105	92	,	,	PUNCT
cjfa-10427	105	93	“	"	PUNCT
cjfa-10427	105	94	liabilities	liability	NOUN
cjfa-10427	105	95	for	for	ADP
cjfa-10427	105	96	taxes	taxis	NOUN
cjfa-10427	105	97	on	on	ADP
cjfa-10427	105	98	income	income	NOUN
cjfa-10427	105	99	of	of	ADP
cjfa-10427	105	100	individuals	individual	NOUN
cjfa-10427	105	101	”	"	PUNCT
cjfa-10427	105	102	,	,	PUNCT
cjfa-10427	105	103	“	"	PUNCT
cjfa-10427	105	104	liabilities	liability	NOUN
cjfa-10427	105	105	to	to	ADP
cjfa-10427	105	106	ministries	ministry	NOUN
cjfa-10427	105	107	”	"	PUNCT
cjfa-10427	105	108	,	,	PUNCT
cjfa-10427	105	109	“	"	PUNCT
cjfa-10427	105	110	liabilities	liability	NOUN
cjfa-10427	105	111	for	for	ADP
cjfa-10427	105	112	excise	excise	NOUN
cjfa-10427	105	113	”	"	PUNCT
cjfa-10427	105	114	,	,	PUNCT
cjfa-10427	105	115	“	"	PUNCT
cjfa-10427	105	116	liabilities	liability	NOUN
cjfa-10427	105	117	to	to	ADP
cjfa-10427	105	118	customs	custom	NOUN
cjfa-10427	105	119	”	"	PUNCT
cjfa-10427	105	120	,	,	PUNCT
cjfa-10427	105	121	“	"	PUNCT
cjfa-10427	105	122	liabilities	liability	NOUN
cjfa-10427	105	123	to	to	ADP
cjfa-10427	105	124	nssi	nssi	PROPN
cjfa-10427	105	125	”	"	PUNCT
cjfa-10427	105	126	,	,	PUNCT
cjfa-10427	105	127	“	"	PUNCT
cjfa-10427	105	128	liabilities	liability	NOUN
cjfa-10427	105	129	under	under	ADP
cjfa-10427	105	130	the	the	DET
cjfa-10427	105	131	voluntary	voluntary	ADJ
cjfa-10427	105	132	social	social	ADJ
cjfa-10427	105	133	insurance	insurance	NOUN
cjfa-10427	105	134	”	"	PUNCT
cjfa-10427	105	135	,	,	PUNCT
cjfa-10427	105	136	“	"	PUNCT
cjfa-10427	105	137	liabilities	liability	NOUN
cjfa-10427	105	138	for	for	ADP
cjfa-10427	105	139	health	health	NOUN
cjfa-10427	105	140	insurance	insurance	NOUN
cjfa-10427	105	141	”	"	PUNCT
cjfa-10427	105	142	,	,	PUNCT
cjfa-10427	105	143	“	"	PUNCT
cjfa-10427	105	144	liabilities	liability	NOUN
cjfa-10427	105	145	for	for	ADP
cjfa-10427	105	146	one	one	NUM
cjfa-10427	105	147	-	-	PUNCT
cjfa-10427	105	148	time	time	NOUN
cjfa-10427	105	149	aid	aid	NOUN
cjfa-10427	105	150	and	and	CCONJ
cjfa-10427	105	151	family	family	NOUN
cjfa-10427	105	152	allowance	allowance	NOUN
cjfa-10427	105	153	”	"	PUNCT
cjfa-10427	105	154	,	,	PUNCT
cjfa-10427	105	155	“	"	PUNCT
cjfa-10427	105	156	liabilities	liability	NOUN
cjfa-10427	105	157	to	to	ADP
cjfa-10427	105	158	international	international	ADJ
cjfa-10427	105	159	financial	financial	ADJ
cjfa-10427	105	160	institutions	institution	NOUN
cjfa-10427	105	161	”	"	PUNCT
cjfa-10427	105	162	,	,	PUNCT
cjfa-10427	105	163	“	"	PUNCT
cjfa-10427	105	164	liabilities	liability	NOUN
cjfa-10427	105	165	to	to	ADP
cjfa-10427	105	166	creditors	creditor	NOUN
cjfa-10427	105	167	”	"	PUNCT
cjfa-10427	105	168	.	.	PUNCT
cjfa-10427	106	1	accessibility	accessibility	NOUN
cjfa-10427	106	2	–	–	PUNCT
cjfa-10427	106	3	3	3	NUM
cjfa-10427	106	4	quality	quality	NOUN
cjfa-10427	106	5	–	–	PUNCT
cjfa-10427	106	6	3	3	NUM
cjfa-10427	106	7	actuality	actuality	NOUN
cjfa-10427	106	8	–	–	PUNCT
cjfa-10427	106	9	3	3	NUM
cjfa-10427	106	10	source	source	NOUN
cjfa-10427	106	11	synthetic	synthetic	ADJ
cjfa-10427	106	12	and	and	CCONJ
cjfa-10427	106	13	analytical	analytical	ADJ
cjfa-10427	106	14	accounts	account	NOUN
cjfa-10427	106	15	information	information	NOUN
cjfa-10427	106	16	about	about	ADP
cjfa-10427	106	17	expenditure	expenditure	NOUN
cjfa-10427	106	18	the	the	DET
cjfa-10427	106	19	information	information	NOUN
cjfa-10427	106	20	about	about	ADP
cjfa-10427	106	21	expenditures	expenditure	NOUN
cjfa-10427	106	22	is	be	AUX
cjfa-10427	106	23	directly	directly	ADV
cjfa-10427	106	24	related	relate	VERB
cjfa-10427	106	25	to	to	ADP
cjfa-10427	106	26	decision	decision	NOUN
cjfa-10427	106	27	-	-	PUNCT
cjfa-10427	106	28	making	making	NOUN
cjfa-10427	106	29	in	in	ADP
cjfa-10427	106	30	smes	sme	NOUN
cjfa-10427	106	31	.	.	PUNCT
cjfa-10427	107	1	planned	plan	VERB
cjfa-10427	107	2	amount	amount	NOUN
cjfa-10427	107	3	of	of	ADP
cjfa-10427	107	4	costs	cost	NOUN
cjfa-10427	107	5	has	have	VERB
cjfa-10427	107	6	to	to	PART
cjfa-10427	107	7	be	be	AUX
cjfa-10427	107	8	determined	determine	VERB
cjfa-10427	107	9	on	on	ADP
cjfa-10427	107	10	the	the	DET
cjfa-10427	107	11	base	base	NOUN
cjfa-10427	107	12	of	of	ADP
cjfa-10427	107	13	respective	respective	ADJ
cjfa-10427	107	14	statements	statement	NOUN
cjfa-10427	107	15	on	on	ADP
cjfa-10427	107	16	individual	individual	ADJ
cjfa-10427	107	17	items	item	NOUN
cjfa-10427	107	18	of	of	ADP
cjfa-10427	107	19	expenditure	expenditure	NOUN
cjfa-10427	107	20	–	–	PUNCT
cjfa-10427	107	21	this	this	PRON
cjfa-10427	107	22	is	be	AUX
cjfa-10427	107	23	a	a	DET
cjfa-10427	107	24	planning	planning	NOUN
cjfa-10427	107	25	requirement	requirement	NOUN
cjfa-10427	107	26	.	.	PUNCT
cjfa-10427	108	1	in	in	ADP
cjfa-10427	108	2	the	the	DET
cjfa-10427	108	3	coming	come	VERB
cjfa-10427	108	4	periods	period	NOUN
cjfa-10427	108	5	,	,	PUNCT
cjfa-10427	108	6	thus	thus	ADV
cjfa-10427	108	7	determine	determine	VERB
cjfa-10427	108	8	more	more	ADJ
cjfa-10427	108	9	precisely	precisely	ADV
cjfa-10427	108	10	the	the	DET
cjfa-10427	108	11	expenditures	expenditure	NOUN
cjfa-10427	108	12	changes	change	NOUN
cjfa-10427	108	13	,	,	PUNCT
cjfa-10427	108	14	disclose	disclose	VERB
cjfa-10427	108	15	and	and	CCONJ
cjfa-10427	108	16	indicate	indicate	VERB
cjfa-10427	108	17	possibilities	possibility	NOUN
cjfa-10427	108	18	and	and	CCONJ
cjfa-10427	108	19	ways	way	NOUN
cjfa-10427	108	20	for	for	ADP
cjfa-10427	108	21	their	their	PRON
cjfa-10427	108	22	reduction	reduction	NOUN
cjfa-10427	108	23	and	and	CCONJ
cjfa-10427	108	24	achieving	achieve	VERB
cjfa-10427	108	25	relative	relative	ADJ
cjfa-10427	108	26	savings	saving	NOUN
cjfa-10427	108	27	for	for	ADP
cjfa-10427	108	28	the	the	DET
cjfa-10427	108	29	enterprise	enterprise	NOUN
cjfa-10427	108	30	.	.	PUNCT
cjfa-10427	109	1	an	an	DET
cjfa-10427	109	2	important	important	ADJ
cjfa-10427	109	3	indicator	indicator	NOUN
cjfa-10427	109	4	for	for	ADP
cjfa-10427	109	5	the	the	DET
cjfa-10427	109	6	smes	sme	NOUN
cjfa-10427	109	7	is	be	AUX
cjfa-10427	109	8	the	the	DET
cjfa-10427	109	9	cost	cost	NOUN
cjfa-10427	109	10	effectiveness	effectiveness	NOUN
cjfa-10427	109	11	.	.	PUNCT
cjfa-10427	110	1	it	it	PRON
cjfa-10427	110	2	gives	give	VERB
cjfa-10427	110	3	the	the	DET
cjfa-10427	110	4	opportunity	opportunity	NOUN
cjfa-10427	110	5	to	to	PART
cjfa-10427	110	6	compare	compare	VERB
cjfa-10427	110	7	companies	company	NOUN
cjfa-10427	110	8	on	on	ADP
cjfa-10427	110	9	sector	sector	NOUN
cjfa-10427	110	10	and	and	CCONJ
cjfa-10427	110	11	sub	sub	ADJ
cjfa-10427	110	12	-	-	ADJ
cjfa-10427	110	13	sector	sector	ADJ
cjfa-10427	110	14	level	level	NOUN
cjfa-10427	110	15	and	and	CCONJ
cjfa-10427	110	16	to	to	PART
cjfa-10427	110	17	plan	plan	VERB
cjfa-10427	110	18	strategic	strategic	ADJ
cjfa-10427	110	19	moves	move	NOUN
cjfa-10427	110	20	.	.	PUNCT
cjfa-10427	111	1	examples	example	NOUN
cjfa-10427	111	2	accounts	account	VERB
cjfa-10427	111	3	:	:	PUNCT
cjfa-10427	111	4	“	"	PUNCT
cjfa-10427	111	5	material	material	ADJ
cjfa-10427	111	6	expenditure	expenditure	NOUN
cjfa-10427	111	7	”	"	PUNCT
cjfa-10427	111	8	,	,	PUNCT
cjfa-10427	111	9	“	"	PUNCT
cjfa-10427	111	10	external	external	ADJ
cjfa-10427	111	11	service	service	NOUN
cjfa-10427	111	12	expenditure	expenditure	NOUN
cjfa-10427	111	13	”	"	PUNCT
cjfa-10427	111	14	,	,	PUNCT
cjfa-10427	111	15	“	"	PUNCT
cjfa-10427	111	16	depreciation	depreciation	NOUN
cjfa-10427	111	17	”	"	PUNCT
cjfa-10427	111	18	,	,	PUNCT
cjfa-10427	111	19	“	"	PUNCT
cjfa-10427	111	20	salaries	salary	NOUN
cjfa-10427	111	21	”	"	PUNCT
cjfa-10427	111	22	,	,	PUNCT
cjfa-10427	111	23	“	"	PUNCT
cjfa-10427	111	24	social	social	ADJ
cjfa-10427	111	25	costs	cost	NOUN
cjfa-10427	111	26	”	"	PUNCT
cjfa-10427	111	27	,	,	PUNCT
cjfa-10427	111	28	“	"	PUNCT
cjfa-10427	111	29	taxes	taxis	NOUN
cjfa-10427	111	30	and	and	CCONJ
cjfa-10427	111	31	similar	similar	ADJ
cjfa-10427	111	32	payments	payment	NOUN
cjfa-10427	111	33	”	"	PUNCT
cjfa-10427	111	34	,	,	PUNCT
cjfa-10427	111	35	“	"	PUNCT
cjfa-10427	111	36	expenditure	expenditure	NOUN
cjfa-10427	111	37	for	for	ADP
cjfa-10427	111	38	provisions	provision	NOUN
cjfa-10427	111	39	”	"	PUNCT
cjfa-10427	111	40	,	,	PUNCT
cjfa-10427	111	41	“	"	PUNCT
cjfa-10427	111	42	expenditure	expenditure	NOUN
cjfa-10427	111	43	from	from	ADP
cjfa-10427	111	44	the	the	DET
cjfa-10427	111	45	revaluation	revaluation	NOUN
cjfa-10427	111	46	of	of	ADP
cjfa-10427	111	47	assets	asset	NOUN
cjfa-10427	111	48	”	"	PUNCT
cjfa-10427	111	49	,	,	PUNCT
cjfa-10427	111	50	“	"	PUNCT
cjfa-10427	111	51	other	other	ADJ
cjfa-10427	111	52	expenditure	expenditure	NOUN
cjfa-10427	111	53	”	"	PUNCT
cjfa-10427	111	54	,	,	PUNCT
cjfa-10427	111	55	“	"	PUNCT
cjfa-10427	111	56	operating	operating	NOUN
cjfa-10427	111	57	costs	cost	NOUN
cjfa-10427	111	58	”	"	PUNCT
cjfa-10427	111	59	,	,	PUNCT
cjfa-10427	111	60	“	"	PUNCT
cjfa-10427	111	61	costs	cost	NOUN
cjfa-10427	111	62	for	for	ADP
cjfa-10427	111	63	supporting	support	VERB
cjfa-10427	111	64	activities	activity	NOUN
cjfa-10427	111	65	”	"	PUNCT
cjfa-10427	111	66	,	,	PUNCT
cjfa-10427	111	67	“	"	PUNCT
cjfa-10427	111	68	costs	cost	NOUN
cjfa-10427	111	69	for	for	ADP
cjfa-10427	111	70	acquisition	acquisition	NOUN
cjfa-10427	111	71	of	of	ADP
cjfa-10427	111	72	fixed	fix	VERB
cjfa-10427	111	73	assets	asset	NOUN
cjfa-10427	111	74	”	"	PUNCT
cjfa-10427	111	75	,	,	PUNCT
cjfa-10427	111	76	“	"	PUNCT
cjfa-10427	111	77	administrative	administrative	ADJ
cjfa-10427	111	78	costs	cost	NOUN
cjfa-10427	111	79	”	"	PUNCT
cjfa-10427	111	80	,	,	PUNCT
cjfa-10427	111	81	“	"	PUNCT
cjfa-10427	111	82	cost	cost	NOUN
cjfa-10427	111	83	of	of	ADP
cjfa-10427	111	84	sales	sale	NOUN
cjfa-10427	111	85	”	"	PUNCT
cjfa-10427	111	86	,	,	PUNCT
cjfa-10427	111	87	“	"	PUNCT
cjfa-10427	111	88	liquidation	liquidation	NOUN
cjfa-10427	111	89	costs	cost	NOUN
cjfa-10427	111	90	of	of	ADP
cjfa-10427	111	91	fixed	fix	VERB
cjfa-10427	111	92	assets	asset	NOUN
cjfa-10427	111	93	”	"	PUNCT
cjfa-10427	111	94	,	,	PUNCT
cjfa-10427	111	95	“	"	PUNCT
cjfa-10427	111	96	interest	interest	NOUN
cjfa-10427	111	97	”	"	PUNCT
cjfa-10427	111	98	,	,	PUNCT
cjfa-10427	111	99	“	"	PUNCT
cjfa-10427	111	100	operations	operation	NOUN
cjfa-10427	111	101	with	with	ADP
cjfa-10427	111	102	financial	financial	ADJ
cjfa-10427	111	103	assets	asset	NOUN
cjfa-10427	111	104	and	and	CCONJ
cjfa-10427	111	105	instruments	instrument	NOUN
cjfa-10427	111	106	”	"	PUNCT
cjfa-10427	111	107	,	,	PUNCT
cjfa-10427	111	108	“	"	PUNCT
cjfa-10427	111	109	expenses	expense	NOUN
cjfa-10427	111	110	on	on	ADP
cjfa-10427	111	111	foreign	foreign	ADJ
cjfa-10427	111	112	currency	currency	NOUN
cjfa-10427	111	113	transactions	transaction	NOUN
cjfa-10427	111	114	”	"	PUNCT
cjfa-10427	111	115	,	,	PUNCT
cjfa-10427	111	116	“	"	PUNCT
cjfa-10427	111	117	impairment	impairment	ADJ
cjfa-10427	111	118	expenses	expense	NOUN
cjfa-10427	111	119	”	"	PUNCT
cjfa-10427	111	120	,	,	PUNCT
cjfa-10427	111	121	“	"	PUNCT
cjfa-10427	111	122	non	non	ADJ
cjfa-10427	111	123	-	-	ADJ
cjfa-10427	111	124	financial	financial	ADJ
cjfa-10427	111	125	expenses	expense	NOUN
cjfa-10427	111	126	for	for	ADP
cjfa-10427	111	127	future	future	ADJ
cjfa-10427	111	128	periods	period	NOUN
cjfa-10427	111	129	”	"	PUNCT
cjfa-10427	111	130	,	,	PUNCT
cjfa-10427	111	131	“	"	PUNCT
cjfa-10427	111	132	financial	financial	ADJ
cjfa-10427	111	133	expenses	expense	NOUN
cjfa-10427	111	134	for	for	ADP
cjfa-10427	111	135	future	future	ADJ
cjfa-10427	111	136	periods	period	NOUN
cjfa-10427	111	137	”	"	PUNCT
cjfa-10427	111	138	,	,	PUNCT
cjfa-10427	111	139	“	"	PUNCT
cjfa-10427	111	140	extraordinary	extraordinary	ADJ
cjfa-10427	111	141	expenses	expense	NOUN
cjfa-10427	111	142	”	"	PUNCT
cjfa-10427	111	143	.	.	PUNCT
cjfa-10427	112	1	accessibility	accessibility	NOUN
cjfa-10427	112	2	–	–	PUNCT
cjfa-10427	112	3	3	3	NUM
cjfa-10427	112	4	quality	quality	NOUN
cjfa-10427	112	5	–	–	PUNCT
cjfa-10427	112	6	3	3	NUM
cjfa-10427	112	7	actuality	actuality	NOUN
cjfa-10427	112	8	–	–	PUNCT
cjfa-10427	112	9	3	3	NUM
cjfa-10427	112	10	source	source	NOUN
cjfa-10427	112	11	synthetic	synthetic	ADJ
cjfa-10427	112	12	and	and	CCONJ
cjfa-10427	112	13	analytical	analytical	ADJ
cjfa-10427	112	14	accounts	account	NOUN
cjfa-10427	112	15	information	information	NOUN
cjfa-10427	112	16	about	about	ADP
cjfa-10427	112	17	revenue	revenue	NOUN
cjfa-10427	112	18	it	it	PRON
cjfa-10427	112	19	is	be	AUX
cjfa-10427	112	20	important	important	ADJ
cjfa-10427	112	21	for	for	SCONJ
cjfa-10427	112	22	the	the	DET
cjfa-10427	112	23	information	information	NOUN
cjfa-10427	112	24	for	for	ADP
cjfa-10427	112	25	revenues	revenue	NOUN
cjfa-10427	112	26	of	of	ADP
cjfa-10427	112	27	smes	sme	NOUN
cjfa-10427	112	28	to	to	PART
cjfa-10427	112	29	be	be	AUX
cjfa-10427	112	30	structured	structure	VERB
cjfa-10427	112	31	by	by	ADP
cjfa-10427	112	32	products	product	NOUN
cjfa-10427	112	33	(	(	PUNCT
cjfa-10427	112	34	services	service	NOUN
cjfa-10427	112	35	)	)	PUNCT
cjfa-10427	112	36	and	and	CCONJ
cjfa-10427	112	37	business	business	NOUN
cjfa-10427	112	38	activities	activity	NOUN
cjfa-10427	112	39	.	.	PUNCT
cjfa-10427	113	1	essential	essential	ADJ
cjfa-10427	113	2	is	be	AUX
cjfa-10427	113	3	that	that	SCONJ
cjfa-10427	113	4	the	the	DET
cjfa-10427	113	5	net	net	ADJ
cjfa-10427	113	6	sales	sale	NOUN
cjfa-10427	113	7	revenue	revenue	NOUN
cjfa-10427	113	8	have	have	VERB
cjfa-10427	113	9	to	to	PART
cjfa-10427	113	10	be	be	AUX
cjfa-10427	113	11	in	in	ADP
cjfa-10427	113	12	accordance	accordance	NOUN
cjfa-10427	113	13	with	with	ADP
cjfa-10427	113	14	the	the	DET
cjfa-10427	113	15	chosen	choose	VERB
cjfa-10427	113	16	business	business	NOUN
cjfa-10427	113	17	strategy	strategy	NOUN
cjfa-10427	113	18	.	.	PUNCT
cjfa-10427	114	1	for	for	ADP
cjfa-10427	114	2	a	a	DET
cjfa-10427	114	3	sme	sme	NOUN
cjfa-10427	114	4	,	,	PUNCT
cjfa-10427	114	5	an	an	DET
cjfa-10427	114	6	important	important	ADJ
cjfa-10427	114	7	indicator	indicator	NOUN
cjfa-10427	114	8	is	be	AUX
cjfa-10427	114	9	the	the	DET
cjfa-10427	114	10	effectiveness	effectiveness	NOUN
cjfa-10427	114	11	of	of	ADP
cjfa-10427	114	12	revenue	revenue	NOUN
cjfa-10427	114	13	,	,	PUNCT
cjfa-10427	114	14	which	which	PRON
cjfa-10427	114	15	is	be	AUX
cjfa-10427	114	16	an	an	DET
cjfa-10427	114	17	alternative	alternative	ADJ
cjfa-10427	114	18	indicator	indicator	NOUN
cjfa-10427	114	19	of	of	ADP
cjfa-10427	114	20	the	the	DET
cjfa-10427	114	21	cost	cost	NOUN
cjfa-10427	114	22	effectiveness	effectiveness	NOUN
cjfa-10427	114	23	.	.	PUNCT
cjfa-10427	115	1	the	the	DET
cjfa-10427	115	2	index	index	NOUN
cjfa-10427	115	3	is	be	AUX
cjfa-10427	115	4	also	also	ADV
cjfa-10427	115	5	suitable	suitable	ADJ
cjfa-10427	115	6	for	for	ADP
cjfa-10427	115	7	comparisons	comparison	NOUN
cjfa-10427	115	8	on	on	ADP
cjfa-10427	115	9	sectoral	sectoral	ADJ
cjfa-10427	115	10	and	and	CCONJ
cjfa-10427	115	11	sub	sub	ADJ
cjfa-10427	115	12	-	-	ADJ
cjfa-10427	115	13	sector	sector	ADJ
cjfa-10427	115	14	level	level	NOUN
cjfa-10427	115	15	and	and	CCONJ
cjfa-10427	115	16	for	for	ADP
cjfa-10427	115	17	planning	planning	NOUN
cjfa-10427	115	18	of	of	ADP
cjfa-10427	115	19	future	future	ADJ
cjfa-10427	115	20	strategic	strategic	ADJ
cjfa-10427	115	21	moves	move	NOUN
cjfa-10427	115	22	.	.	PUNCT
cjfa-10427	116	1	examples	example	NOUN
cjfa-10427	116	2	accounts	account	VERB
cjfa-10427	116	3	:	:	PUNCT
cjfa-10427	116	4	“	"	PUNCT
cjfa-10427	116	5	revenues	revenue	NOUN
cjfa-10427	116	6	from	from	ADP
cjfa-10427	116	7	sales	sale	NOUN
cjfa-10427	116	8	of	of	ADP
cjfa-10427	116	9	products	product	NOUN
cjfa-10427	116	10	”	"	PUNCT
cjfa-10427	116	11	,	,	PUNCT
cjfa-10427	116	12	“	"	PUNCT
cjfa-10427	116	13	revenues	revenue	NOUN
cjfa-10427	116	14	from	from	ADP
cjfa-10427	116	15	sales	sale	NOUN
cjfa-10427	116	16	of	of	ADP
cjfa-10427	116	17	goods	good	NOUN
cjfa-10427	116	18	”	"	PUNCT
cjfa-10427	116	19	,	,	PUNCT
cjfa-10427	116	20	“	"	PUNCT
cjfa-10427	116	21	revenues	revenue	NOUN
cjfa-10427	116	22	from	from	ADP
cjfa-10427	116	23	sales	sale	NOUN
cjfa-10427	116	24	of	of	ADP
cjfa-10427	116	25	services	service	NOUN
cjfa-10427	116	26	”	"	PUNCT
cjfa-10427	116	27	,	,	PUNCT
cjfa-10427	116	28	“	"	PUNCT
cjfa-10427	116	29	financing	financing	NOUN
cjfa-10427	116	30	”	"	PUNCT
cjfa-10427	116	31	,	,	PUNCT
cjfa-10427	116	32	“	"	PUNCT
cjfa-10427	116	33	revenues	revenue	NOUN
cjfa-10427	116	34	from	from	ADP
cjfa-10427	116	35	sales	sale	NOUN
cjfa-10427	116	36	of	of	ADP
cjfa-10427	116	37	fixed	fix	VERB
cjfa-10427	116	38	assets	asset	NOUN
cjfa-10427	116	39	”	"	PUNCT
cjfa-10427	116	40	,	,	PUNCT
cjfa-10427	116	41	“	"	PUNCT
cjfa-10427	116	42	revenues	revenue	NOUN
cjfa-10427	116	43	from	from	ADP
cjfa-10427	116	44	sales	sale	NOUN
cjfa-10427	116	45	of	of	ADP
cjfa-10427	116	46	materials	material	NOUN
cjfa-10427	116	47	”	"	PUNCT
cjfa-10427	116	48	,	,	PUNCT
cjfa-10427	116	49	“	"	PUNCT
cjfa-10427	116	50	other	other	ADJ
cjfa-10427	116	51	revenues	revenue	NOUN
cjfa-10427	116	52	”	"	PUNCT
cjfa-10427	116	53	,	,	PUNCT
cjfa-10427	116	54	“	"	PUNCT
cjfa-10427	116	55	interest	interest	NOUN
cjfa-10427	116	56	income	income	NOUN
cjfa-10427	116	57	”	"	PUNCT
cjfa-10427	116	58	,	,	PUNCT
cjfa-10427	116	59	“	"	PUNCT
cjfa-10427	116	60	income	income	NOUN
cjfa-10427	116	61	from	from	ADP
cjfa-10427	116	62	participating	participate	VERB
cjfa-10427	116	63	interests	interest	NOUN
cjfa-10427	116	64	”	"	PUNCT
cjfa-10427	116	65	,	,	PUNCT
cjfa-10427	116	66	“	"	PUNCT
cjfa-10427	116	67	income	income	NOUN
cjfa-10427	116	68	from	from	ADP
cjfa-10427	116	69	operations	operation	NOUN
cjfa-10427	116	70	with	with	ADP
cjfa-10427	116	71	financial	financial	ADJ
cjfa-10427	116	72	assets	asset	NOUN
cjfa-10427	116	73	and	and	CCONJ
cjfa-10427	116	74	instruments	instrument	NOUN
cjfa-10427	116	75	”	"	PUNCT
cjfa-10427	116	76	,	,	PUNCT
cjfa-10427	116	77	“	"	PUNCT
cjfa-10427	116	78	income	income	NOUN
cjfa-10427	116	79	on	on	ADP
cjfa-10427	116	80	foreign	foreign	ADJ
cjfa-10427	116	81	currency	currency	NOUN
cjfa-10427	116	82	transactions	transaction	NOUN
cjfa-10427	116	83	”	"	PUNCT
cjfa-10427	116	84	,	,	PUNCT
cjfa-10427	116	85	“	"	PUNCT
cjfa-10427	116	86	income	income	NOUN
cjfa-10427	116	87	from	from	ADP
cjfa-10427	116	88	revaluation	revaluation	NOUN
cjfa-10427	116	89	of	of	ADP
cjfa-10427	116	90	financial	financial	ADJ
cjfa-10427	116	91	assets	asset	NOUN
cjfa-10427	116	92	and	and	CCONJ
cjfa-10427	116	93	instruments	instrument	NOUN
cjfa-10427	116	94	”	"	PUNCT
cjfa-10427	116	95	,	,	PUNCT
cjfa-10427	116	96	“	"	PUNCT
cjfa-10427	116	97	income	income	NOUN
cjfa-10427	116	98	from	from	ADP
cjfa-10427	116	99	impairment	impairment	ADJ
cjfa-10427	116	100	losses	loss	NOUN
cjfa-10427	116	101	reversed	reverse	VERB
cjfa-10427	116	102	”	"	PUNCT
cjfa-10427	116	103	,	,	PUNCT
cjfa-10427	116	104	“	"	PUNCT
cjfa-10427	116	105	extraordinary	extraordinary	ADJ
cjfa-10427	116	106	”	"	PUNCT
cjfa-10427	116	107	.	.	PUNCT
cjfa-10427	117	1	accessibility	accessibility	NOUN
cjfa-10427	117	2	–	–	PUNCT
cjfa-10427	117	3	3	3	NUM
cjfa-10427	117	4	quality	quality	NOUN
cjfa-10427	117	5	–	–	PUNCT
cjfa-10427	117	6	3	3	NUM
cjfa-10427	117	7	actuality	actuality	NOUN
cjfa-10427	117	8	–	–	PUNCT
cjfa-10427	117	9	3	3	NUM
cjfa-10427	117	10	s	s	NOUN
cjfa-10427	117	11	o	o	NOUN
cjfa-10427	117	12	u	u	NOUN
cjfa-10427	117	13	r	r	NOUN
cjfa-10427	117	14	c	c	NOUN
cjfa-10427	117	15	e	e	NOUN
cjfa-10427	117	16	:	:	PUNCT
cjfa-10427	117	17	own	own	ADJ
cjfa-10427	117	18	study	study	NOUN
cjfa-10427	117	19	,	,	PUNCT
cjfa-10427	117	20	2015	2015	NUM
cjfa-10427	117	21	.	.	PUNCT
cjfa-10427	118	1	on	on	ADP
cjfa-10427	118	2	the	the	DET
cjfa-10427	118	3	basis	basis	NOUN
cjfa-10427	118	4	of	of	ADP
cjfa-10427	118	5	the	the	DET
cjfa-10427	118	6	synthesis	synthesis	NOUN
cjfa-10427	118	7	of	of	ADP
cjfa-10427	118	8	the	the	DET
cjfa-10427	118	9	accountancy	accountancy	NOUN
cjfa-10427	118	10	-	-	PUNCT
cjfa-10427	118	11	based	base	VERB
cjfa-10427	118	12	sources	source	NOUN
cjfa-10427	118	13	,	,	PUNCT
cjfa-10427	118	14	a	a	DET
cjfa-10427	118	15	generalization	generalization	NOUN
cjfa-10427	118	16	concerning	concern	VERB
cjfa-10427	118	17	the	the	DET
cjfa-10427	118	18	role	role	NOUN
cjfa-10427	118	19	of	of	ADP
cjfa-10427	118	20	accountancy	accountancy	NOUN
cjfa-10427	118	21	-	-	PUNCT
cjfa-10427	118	22	based	base	VERB
cjfa-10427	118	23	information	information	NOUN
cjfa-10427	118	24	in	in	ADP
cjfa-10427	118	25	the	the	DET
cjfa-10427	118	26	planning	planning	NOUN
cjfa-10427	118	27	process	process	NOUN
cjfa-10427	118	28	of	of	ADP
cjfa-10427	118	29	smes	sme	NOUN
cjfa-10427	118	30	can	can	AUX
cjfa-10427	118	31	be	be	AUX
cjfa-10427	118	32	outlined	outline	VERB
cjfa-10427	118	33	:	:	PUNCT
cjfa-10427	118	34	■	■	PUNCT
cjfa-10427	118	35	accountancy	accountancy	NOUN
cjfa-10427	118	36	-	-	PUNCT
cjfa-10427	118	37	based	base	VERB
cjfa-10427	118	38	sources	source	NOUN
cjfa-10427	118	39	can	can	AUX
cjfa-10427	118	40	contribute	contribute	VERB
cjfa-10427	118	41	essentially	essentially	ADV
cjfa-10427	118	42	to	to	ADP
cjfa-10427	118	43	the	the	DET
cjfa-10427	118	44	assessment	assessment	NOUN
cjfa-10427	118	45	of	of	ADP
cjfa-10427	118	46	a	a	DET
cjfa-10427	118	47	situation	situation	NOUN
cjfa-10427	118	48	when	when	SCONJ
cjfa-10427	118	49	reliable	reliable	ADJ
cjfa-10427	118	50	internal	internal	ADJ
cjfa-10427	118	51	and	and	CCONJ
cjfa-10427	118	52	external	external	ADJ
cjfa-10427	118	53	data	datum	NOUN
cjfa-10427	118	54	is	be	AUX
cjfa-10427	118	55	needed	need	VERB
cjfa-10427	118	56	.	.	PUNCT
cjfa-10427	119	1	emil	emil	PROPN
cjfa-10427	119	2	papazov	papazov	PROPN
cjfa-10427	119	3	,	,	PUNCT
cjfa-10427	119	4	lyudmila	lyudmila	NOUN
cjfa-10427	119	5	mihaylova182	mihaylova182	PROPN
cjfa-10427	119	6	■	■	PUNCT
cjfa-10427	119	7	accountancy	accountancy	NOUN
cjfa-10427	119	8	-	-	PUNCT
cjfa-10427	119	9	based	base	VERB
cjfa-10427	119	10	sources	source	NOUN
cjfa-10427	119	11	possess	possess	VERB
cjfa-10427	119	12	a	a	DET
cjfa-10427	119	13	high	high	ADJ
cjfa-10427	119	14	level	level	NOUN
cjfa-10427	119	15	of	of	ADP
cjfa-10427	119	16	flexibility	flexibility	NOUN
cjfa-10427	119	17	needed	need	VERB
cjfa-10427	119	18	for	for	ADP
cjfa-10427	119	19	different	different	ADJ
cjfa-10427	119	20	financial	financial	ADJ
cjfa-10427	119	21	analyses	analysis	NOUN
cjfa-10427	119	22	.	.	PUNCT
cjfa-10427	120	1	■	■	PUNCT
cjfa-10427	120	2	accountancy	accountancy	NOUN
cjfa-10427	120	3	-	-	PUNCT
cjfa-10427	120	4	based	base	VERB
cjfa-10427	120	5	sources	source	NOUN
cjfa-10427	120	6	ensure	ensure	VERB
cjfa-10427	120	7	a	a	DET
cjfa-10427	120	8	quick	quick	ADJ
cjfa-10427	120	9	reaction	reaction	NOUN
cjfa-10427	120	10	to	to	ADP
cjfa-10427	120	11	timely	timely	ADJ
cjfa-10427	120	12	plan	plan	NOUN
cjfa-10427	120	13	income	income	NOUN
cjfa-10427	120	14	,	,	PUNCT
cjfa-10427	120	15	expenses	expense	NOUN
cjfa-10427	120	16	,	,	PUNCT
cjfa-10427	120	17	investments	investment	NOUN
cjfa-10427	120	18	and	and	CCONJ
cjfa-10427	120	19	funding	funding	NOUN
cjfa-10427	120	20	.	.	PUNCT
cjfa-10427	121	1	■	■	PUNCT
cjfa-10427	121	2	accountancy	accountancy	NOUN
cjfa-10427	121	3	-	-	PUNCT
cjfa-10427	121	4	based	base	VERB
cjfa-10427	121	5	sources	source	NOUN
cjfa-10427	121	6	guarantee	guarantee	VERB
cjfa-10427	121	7	a	a	DET
cjfa-10427	121	8	non	non	ADJ
cjfa-10427	121	9	-	-	ADJ
cjfa-10427	121	10	error	error	NOUN
cjfa-10427	121	11	work	work	NOUN
cjfa-10427	121	12	and	and	CCONJ
cjfa-10427	121	13	does	do	AUX
cjfa-10427	121	14	not	not	PART
cjfa-10427	121	15	require	require	VERB
cjfa-10427	121	16	frequent	frequent	ADJ
cjfa-10427	121	17	adjustments	adjustment	NOUN
cjfa-10427	121	18	in	in	ADP
cjfa-10427	121	19	the	the	DET
cjfa-10427	121	20	estimates	estimate	NOUN
cjfa-10427	121	21	of	of	ADP
cjfa-10427	121	22	income	income	NOUN
cjfa-10427	121	23	and	and	CCONJ
cjfa-10427	121	24	expenditure	expenditure	NOUN
cjfa-10427	121	25	and	and	CCONJ
cjfa-10427	121	26	the	the	DET
cjfa-10427	121	27	formed	form	VERB
cjfa-10427	121	28	financial	financial	ADJ
cjfa-10427	121	29	result	result	NOUN
cjfa-10427	121	30	.	.	PUNCT
cjfa-10427	122	1	■	■	PUNCT
cjfa-10427	122	2	accountancy	accountancy	NOUN
cjfa-10427	122	3	-	-	PUNCT
cjfa-10427	122	4	based	base	VERB
cjfa-10427	122	5	sources	source	NOUN
cjfa-10427	122	6	constitute	constitute	VERB
cjfa-10427	122	7	an	an	DET
cjfa-10427	122	8	irreplaceable	irreplaceable	ADJ
cjfa-10427	122	9	instrument	instrument	NOUN
cjfa-10427	122	10	for	for	ADP
cjfa-10427	122	11	preparing	prepare	VERB
cjfa-10427	122	12	of	of	ADP
cjfa-10427	122	13	good	good	ADJ
cjfa-10427	122	14	plans	plan	NOUN
cjfa-10427	122	15	and	and	CCONJ
cjfa-10427	122	16	their	their	PRON
cjfa-10427	122	17	successive	successive	ADJ
cjfa-10427	122	18	implementation	implementation	NOUN
cjfa-10427	122	19	.	.	PUNCT
cjfa-10427	123	1	there	there	PRON
cjfa-10427	123	2	is	be	VERB
cjfa-10427	123	3	also	also	ADV
cjfa-10427	123	4	a	a	DET
cjfa-10427	123	5	room	room	NOUN
cjfa-10427	123	6	for	for	ADP
cjfa-10427	123	7	concrete	concrete	ADJ
cjfa-10427	123	8	proposals	proposal	NOUN
cjfa-10427	123	9	concerning	concern	VERB
cjfa-10427	123	10	the	the	DET
cjfa-10427	123	11	adapting	adapting	NOUN
cjfa-10427	123	12	of	of	ADP
cjfa-10427	123	13	information	information	NOUN
cjfa-10427	123	14	for	for	ADP
cjfa-10427	123	15	planning	plan	VERB
cjfa-10427	123	16	purposes	purpose	NOUN
cjfa-10427	123	17	in	in	ADP
cjfa-10427	123	18	smes	sme	NOUN
cjfa-10427	123	19	.	.	PUNCT
cjfa-10427	124	1	as	as	ADP
cjfa-10427	124	2	examples	example	NOUN
cjfa-10427	124	3	the	the	DET
cjfa-10427	124	4	following	follow	VERB
cjfa-10427	124	5	two	two	NUM
cjfa-10427	124	6	can	can	AUX
cjfa-10427	124	7	be	be	AUX
cjfa-10427	124	8	resumed	resume	VERB
cjfa-10427	124	9	:	:	PUNCT
cjfa-10427	124	10	■	■	PUNCT
cjfa-10427	124	11	stemming	stem	VERB
cjfa-10427	124	12	from	from	ADP
cjfa-10427	124	13	the	the	DET
cjfa-10427	124	14	movements	movement	NOUN
cjfa-10427	124	15	in	in	ADP
cjfa-10427	124	16	the	the	DET
cjfa-10427	124	17	accounts	account	NOUN
cjfa-10427	124	18	reflecting	reflect	VERB
cjfa-10427	124	19	receivables	receivable	NOUN
cjfa-10427	124	20	,	,	PUNCT
cjfa-10427	124	21	a	a	DET
cjfa-10427	124	22	scheme	scheme	NOUN
cjfa-10427	124	23	for	for	ADP
cjfa-10427	124	24	cash	cash	NOUN
cjfa-10427	124	25	inflows	inflow	NOUN
cjfa-10427	124	26	by	by	ADP
cjfa-10427	124	27	months	month	NOUN
cjfa-10427	124	28	can	can	AUX
cjfa-10427	124	29	be	be	AUX
cjfa-10427	124	30	set	set	VERB
cjfa-10427	124	31	up	up	ADP
cjfa-10427	124	32	.	.	PUNCT
cjfa-10427	125	1	■	■	PUNCT
cjfa-10427	125	2	based	base	VERB
cjfa-10427	125	3	on	on	ADP
cjfa-10427	125	4	movements	movement	NOUN
cjfa-10427	125	5	in	in	ADP
cjfa-10427	125	6	the	the	DET
cjfa-10427	125	7	accounts	account	NOUN
cjfa-10427	125	8	reflecting	reflect	VERB
cjfa-10427	125	9	liabilities	liability	NOUN
cjfa-10427	125	10	to	to	ADP
cjfa-10427	125	11	suppliers	supplier	NOUN
cjfa-10427	125	12	,	,	PUNCT
cjfa-10427	125	13	a	a	DET
cjfa-10427	125	14	scheme	scheme	NOUN
cjfa-10427	125	15	for	for	ADP
cjfa-10427	125	16	the	the	DET
cjfa-10427	125	17	cash	cash	NOUN
cjfa-10427	125	18	outflows	outflow	NOUN
cjfa-10427	125	19	by	by	ADP
cjfa-10427	125	20	months	month	NOUN
cjfa-10427	125	21	can	can	AUX
cjfa-10427	125	22	be	be	AUX
cjfa-10427	125	23	formed	form	VERB
cjfa-10427	125	24	.	.	PUNCT
cjfa-10427	126	1	the	the	DET
cjfa-10427	126	2	conclusions	conclusion	NOUN
cjfa-10427	126	3	from	from	ADP
cjfa-10427	126	4	the	the	DET
cjfa-10427	126	5	research	research	NOUN
cjfa-10427	126	6	a	a	DET
cjfa-10427	126	7	rapidly	rapidly	ADV
cjfa-10427	126	8	changing	change	VERB
cjfa-10427	126	9	environment	environment	NOUN
cjfa-10427	126	10	makes	make	VERB
cjfa-10427	126	11	it	it	PRON
cjfa-10427	126	12	difficult	difficult	ADJ
cjfa-10427	126	13	to	to	PART
cjfa-10427	126	14	determine	determine	VERB
cjfa-10427	126	15	,	,	PUNCT
cjfa-10427	126	16	which	which	DET
cjfa-10427	126	17	sources	source	NOUN
cjfa-10427	126	18	support	support	VERB
cjfa-10427	126	19	mostly	mostly	ADV
cjfa-10427	126	20	planning	planning	NOUN
cjfa-10427	126	21	activities	activity	NOUN
cjfa-10427	126	22	in	in	ADP
cjfa-10427	126	23	smes	sme	NOUN
cjfa-10427	126	24	.	.	PUNCT
cjfa-10427	127	1	a	a	DET
cjfa-10427	127	2	systematization	systematization	NOUN
cjfa-10427	127	3	of	of	ADP
cjfa-10427	127	4	the	the	DET
cjfa-10427	127	5	main	main	ADJ
cjfa-10427	127	6	information	information	NOUN
cjfa-10427	127	7	sources	source	NOUN
cjfa-10427	127	8	contributes	contribute	VERB
cjfa-10427	127	9	essentially	essentially	ADV
cjfa-10427	127	10	to	to	ADP
cjfa-10427	127	11	the	the	DET
cjfa-10427	127	12	good	good	ADJ
cjfa-10427	127	13	quality	quality	NOUN
cjfa-10427	127	14	of	of	ADP
cjfa-10427	127	15	plans	plan	NOUN
cjfa-10427	127	16	and	and	CCONJ
cjfa-10427	127	17	affects	affect	VERB
cjfa-10427	127	18	the	the	DET
cjfa-10427	127	19	efficient	efficient	ADJ
cjfa-10427	127	20	running	running	NOUN
cjfa-10427	127	21	of	of	ADP
cjfa-10427	127	22	the	the	DET
cjfa-10427	127	23	whole	whole	ADJ
cjfa-10427	127	24	planning	planning	NOUN
cjfa-10427	127	25	process	process	NOUN
cjfa-10427	127	26	.	.	PUNCT
cjfa-10427	128	1	accountancy	accountancy	NOUN
cjfa-10427	128	2	represents	represent	VERB
cjfa-10427	128	3	a	a	DET
cjfa-10427	128	4	system	system	NOUN
cjfa-10427	128	5	for	for	ADP
cjfa-10427	128	6	measuring	measure	VERB
cjfa-10427	128	7	the	the	DET
cjfa-10427	128	8	activity	activity	NOUN
cjfa-10427	128	9	of	of	ADP
cjfa-10427	128	10	an	an	DET
cjfa-10427	128	11	enterprise	enterprise	NOUN
cjfa-10427	128	12	with	with	ADP
cjfa-10427	128	13	view	view	NOUN
cjfa-10427	128	14	of	of	ADP
cjfa-10427	128	15	providing	provide	VERB
cjfa-10427	128	16	a	a	DET
cjfa-10427	128	17	variety	variety	NOUN
cjfa-10427	128	18	of	of	ADP
cjfa-10427	128	19	information	information	NOUN
cjfa-10427	128	20	.	.	PUNCT
cjfa-10427	129	1	some	some	DET
cjfa-10427	129	2	authors	author	NOUN
cjfa-10427	129	3	(	(	PUNCT
cjfa-10427	129	4	drury	drury	PROPN
cjfa-10427	129	5	2005	2005	NUM
cjfa-10427	129	6	;	;	PUNCT
cjfa-10427	129	7	bramford	bramford	NOUN
cjfa-10427	129	8	and	and	CCONJ
cjfa-10427	129	9	bruton	bruton	PROPN
cjfa-10427	129	10	2006	2006	NUM
cjfa-10427	129	11	;	;	PUNCT
cjfa-10427	129	12	pyka	pyka	PROPN
cjfa-10427	129	13	2015	2015	NUM
cjfa-10427	129	14	)	)	PUNCT
cjfa-10427	129	15	define	define	VERB
cjfa-10427	129	16	accountancy	accountancy	NOUN
cjfa-10427	129	17	primarily	primarily	ADV
cjfa-10427	129	18	as	as	ADP
cjfa-10427	129	19	a	a	DET
cjfa-10427	129	20	means	means	NOUN
cjfa-10427	129	21	for	for	ADP
cjfa-10427	129	22	internal	internal	ADJ
cjfa-10427	129	23	(	(	PUNCT
cjfa-10427	129	24	with	with	ADP
cjfa-10427	129	25	the	the	DET
cjfa-10427	129	26	management	management	NOUN
cjfa-10427	129	27	)	)	PUNCT
cjfa-10427	129	28	and	and	CCONJ
cjfa-10427	129	29	external	external	ADJ
cjfa-10427	129	30	(	(	PUNCT
cjfa-10427	129	31	with	with	ADP
cjfa-10427	129	32	the	the	DET
cjfa-10427	129	33	stakeholders	stakeholder	NOUN
cjfa-10427	129	34	)	)	PUNCT
cjfa-10427	129	35	communication	communication	NOUN
cjfa-10427	129	36	of	of	ADP
cjfa-10427	129	37	an	an	DET
cjfa-10427	129	38	enterprise	enterprise	NOUN
cjfa-10427	129	39	.	.	PUNCT
cjfa-10427	130	1	from	from	ADP
cjfa-10427	130	2	the	the	DET
cjfa-10427	130	3	systematization	systematization	NOUN
cjfa-10427	130	4	of	of	ADP
cjfa-10427	130	5	the	the	DET
cjfa-10427	130	6	sources	source	NOUN
cjfa-10427	130	7	of	of	ADP
cjfa-10427	130	8	accountancy	accountancy	NOUN
cjfa-10427	130	9	information	information	NOUN
cjfa-10427	130	10	and	and	CCONJ
cjfa-10427	130	11	their	their	PRON
cjfa-10427	130	12	evaluation	evaluation	NOUN
cjfa-10427	130	13	,	,	PUNCT
cjfa-10427	130	14	offered	offer	VERB
cjfa-10427	130	15	in	in	ADP
cjfa-10427	130	16	this	this	DET
cjfa-10427	130	17	study	study	NOUN
cjfa-10427	130	18	,	,	PUNCT
cjfa-10427	130	19	it	it	PRON
cjfa-10427	130	20	becomes	become	VERB
cjfa-10427	130	21	clear	clear	ADJ
cjfa-10427	130	22	that	that	SCONJ
cjfa-10427	130	23	due	due	ADP
cjfa-10427	130	24	to	to	ADP
cjfa-10427	130	25	their	their	PRON
cjfa-10427	130	26	relatively	relatively	ADV
cjfa-10427	130	27	high	high	ADJ
cjfa-10427	130	28	level	level	NOUN
cjfa-10427	130	29	of	of	ADP
cjfa-10427	130	30	quality	quality	NOUN
cjfa-10427	130	31	,	,	PUNCT
cjfa-10427	130	32	actuality	actuality	NOUN
cjfa-10427	130	33	and	and	CCONJ
cjfa-10427	130	34	availability	availability	NOUN
cjfa-10427	130	35	,	,	PUNCT
cjfa-10427	130	36	the	the	DET
cjfa-10427	130	37	accountancy	accountancy	NOUN
cjfa-10427	130	38	-	-	PUNCT
cjfa-10427	130	39	based	base	VERB
cjfa-10427	130	40	data	datum	NOUN
cjfa-10427	130	41	can	can	AUX
cjfa-10427	130	42	constitute	constitute	VERB
cjfa-10427	130	43	a	a	DET
cjfa-10427	130	44	major	major	ADJ
cjfa-10427	130	45	source	source	NOUN
cjfa-10427	130	46	of	of	ADP
cjfa-10427	130	47	information	information	NOUN
cjfa-10427	130	48	for	for	ADP
cjfa-10427	130	49	planning	plan	VERB
cjfa-10427	130	50	purposes	purpose	NOUN
cjfa-10427	130	51	in	in	ADP
cjfa-10427	130	52	smes	sme	NOUN
cjfa-10427	130	53	.	.	PUNCT
cjfa-10427	131	1	accountancy	accountancy	NOUN
cjfa-10427	131	2	-	-	PUNCT
cjfa-10427	131	3	based	base	VERB
cjfa-10427	131	4	sources	source	NOUN
cjfa-10427	131	5	of	of	ADP
cjfa-10427	131	6	information	information	NOUN
cjfa-10427	131	7	…	…	PUNCT
cjfa-10427	131	8	183	183	NUM
cjfa-10427	131	9	 	 	SPACE
cjfa-10427	131	10	references	reference	NOUN
cjfa-10427	131	11	bramford	bramford	NOUN
cjfa-10427	131	12	,	,	PUNCT
cjfa-10427	131	13	c.	c.	PROPN
cjfa-10427	131	14	,	,	PUNCT
cjfa-10427	131	15	&	&	CCONJ
cjfa-10427	131	16	bruton	bruton	PROPN
cjfa-10427	131	17	,	,	PUNCT
cjfa-10427	131	18	g.	g.	PROPN
cjfa-10427	131	19	(	(	PUNCT
cjfa-10427	131	20	2006	2006	NUM
cjfa-10427	131	21	)	)	PUNCT
cjfa-10427	131	22	.	.	PUNCT
cjfa-10427	132	1	a	a	DET
cjfa-10427	132	2	framework	framework	NOUN
cjfa-10427	132	3	for	for	ADP
cjfa-10427	132	4	success	success	NOUN
cjfa-10427	132	5	:	:	PUNCT
cjfa-10427	132	6	small	small	ADJ
cjfa-10427	132	7	business	business	NOUN
cjfa-10427	132	8	management	management	NOUN
cjfa-10427	132	9	.	.	PUNCT
cjfa-10427	133	1	united	united	PROPN
cjfa-10427	133	2	states	states	PROPN
cjfa-10427	133	3	of	of	ADP
cjfa-10427	133	4	america	america	PROPN
cjfa-10427	133	5	:	:	PUNCT
cjfa-10427	133	6	thomson	thomson	PROPN
cjfa-10427	133	7	south	south	PROPN
cjfa-10427	133	8	-	-	PUNCT
cjfa-10427	133	9	western	western	ADJ
cjfa-10427	133	10	.	.	PUNCT
cjfa-10427	133	11	ciemleja	ciemleja	PROPN
cjfa-10427	133	12	,	,	PUNCT
cjfa-10427	133	13	g.	g.	PROPN
cjfa-10427	133	14	,	,	PUNCT
cjfa-10427	133	15	&	&	CCONJ
cjfa-10427	133	16	lāce	lāce	PROPN
cjfa-10427	133	17	,	,	PUNCT
cjfa-10427	133	18	n.	n.	PROPN
cjfa-10427	133	19	(	(	PUNCT
cjfa-10427	133	20	2009	2009	NUM
cjfa-10427	133	21	)	)	PUNCT
cjfa-10427	133	22	.	.	PUNCT
cjfa-10427	134	1	sme	sme	PROPN
cjfa-10427	134	2	performance	performance	NOUN
cjfa-10427	134	3	management	management	NOUN
cjfa-10427	134	4	using	use	VERB
cjfa-10427	134	5	life	life	NOUN
cjfa-10427	134	6	cycle	cycle	NOUN
cjfa-10427	134	7	stage	stage	NOUN
cjfa-10427	134	8	concept	concept	NOUN
cjfa-10427	134	9	.	.	PUNCT
cjfa-10427	135	1	in	in	ADP
cjfa-10427	135	2	:	:	PUNCT
cjfa-10427	135	3	мировая	мировая	NOUN
cjfa-10427	135	4	экономика	экономика	VERB
cjfa-10427	135	5	и	и	PROPN
cjfa-10427	135	6	бизнес	бизнес	NOUN
cjfa-10427	135	7	-	-	PUNCT
cjfa-10427	135	8	администрирование	администрирование	NOUN
cjfa-10427	135	9	:	:	PUNCT
cjfa-10427	135	10	5	5	NUM
cjfa-10427	135	11	-	-	SYM
cjfa-10427	135	12	я	я	PRON
cjfa-10427	135	13	международная	международная	NOUN
cjfa-10427	135	14	научно	научно	PROPN
cjfa-10427	135	15	-	-	PUNCT
cjfa-10427	135	16	практическая	практическая	ADJ
cjfa-10427	135	17	конференция	конференция	PROPN
cjfa-10427	135	18	,	,	PUNCT
cjfa-10427	135	19	belarus	belarus	PROPN
cjfa-10427	135	20	,	,	PUNCT
cjfa-10427	135	21	minsk	minsk	PROPN
cjfa-10427	135	22	,	,	PUNCT
cjfa-10427	135	23	28	28	NUM
cjfa-10427	135	24	-	-	SYM
cjfa-10427	135	25	30	30	NUM
cjfa-10427	135	26	may	may	NOUN
cjfa-10427	135	27	,	,	PUNCT
cjfa-10427	135	28	2009	2009	NUM
cjfa-10427	135	29	.	.	PUNCT
cjfa-10427	136	1	minsk	minsk	PROPN
cjfa-10427	136	2	:	:	PUNCT
cjfa-10427	136	3	bntu	bntu	VERB
cjfa-10427	136	4	,	,	PUNCT
cjfa-10427	136	5	119	119	NUM
cjfa-10427	136	6	-	-	SYM
cjfa-10427	136	7	127	127	NUM
cjfa-10427	136	8	.	.	PUNCT
cjfa-10427	137	1	drury	drury	PROPN
cjfa-10427	137	2	,	,	PUNCT
cjfa-10427	137	3	c.	c.	PROPN
cjfa-10427	137	4	(	(	PUNCT
cjfa-10427	137	5	2005	2005	NUM
cjfa-10427	137	6	)	)	PUNCT
cjfa-10427	137	7	.	.	PUNCT
cjfa-10427	138	1	management	management	NOUN
cjfa-10427	138	2	and	and	CCONJ
cjfa-10427	138	3	cost	cost	NOUN
cjfa-10427	138	4	accounting	accounting	NOUN
cjfa-10427	138	5	.	.	PUNCT
cjfa-10427	139	1	6th	6th	ADJ
cjfa-10427	139	2	ed	ed	NOUN
cjfa-10427	139	3	.	.	PUNCT
cjfa-10427	140	1	london	london	PROPN
cjfa-10427	140	2	:	:	PUNCT
cjfa-10427	140	3	thomson	thomson	PROPN
cjfa-10427	140	4	southwestern	southwestern	PROPN
cjfa-10427	140	5	.	.	PUNCT
cjfa-10427	141	1	dziawgo	dziawgo	PROPN
cjfa-10427	141	2	,	,	PUNCT
cjfa-10427	141	3	l.	l.	PROPN
cjfa-10427	141	4	(	(	PUNCT
cjfa-10427	141	5	2014	2014	NUM
cjfa-10427	141	6	)	)	PUNCT
cjfa-10427	141	7	.	.	PUNCT
cjfa-10427	142	1	greening	green	VERB
cjfa-10427	142	2	financial	financial	ADJ
cjfa-10427	142	3	market	market	NOUN
cjfa-10427	142	4	.	.	PUNCT
cjfa-10427	143	1	copernican	copernican	PROPN
cjfa-10427	143	2	journal	journal	PROPN
cjfa-10427	143	3	of	of	ADP
cjfa-10427	143	4	finance	finance	PROPN
cjfa-10427	143	5	&	&	CCONJ
cjfa-10427	143	6	accounting	account	VERB
cjfa-10427	143	7	3	3	NUM
cjfa-10427	143	8	(	(	PUNCT
cjfa-10427	143	9	2	2	NUM
cjfa-10427	143	10	)	)	PUNCT
cjfa-10427	143	11	,	,	PUNCT
cjfa-10427	143	12	9	9	NUM
cjfa-10427	143	13	-	-	SYM
cjfa-10427	143	14	23	23	NUM
cjfa-10427	143	15	.	.	PUNCT
cjfa-10427	144	1	http://dx.doi.org/10.12775/cjfa.2014.014	http://dx.doi.org/10.12775/cjfa.2014.014	PROPN
cjfa-10427	144	2	.	.	PUNCT
cjfa-10427	145	1	germanos	germanos	PROPN
cjfa-10427	145	2	,	,	PUNCT
cjfa-10427	145	3	g	g	NOUN
cjfa-10427	145	4	,	,	PUNCT
cjfa-10427	145	5	pliota	pliota	NOUN
cjfa-10427	145	6	,	,	PUNCT
cjfa-10427	145	7	t.	t.	PROPN
cjfa-10427	145	8	,	,	PUNCT
cjfa-10427	145	9	&	&	CCONJ
cjfa-10427	145	10	germanou	germanou	PROPN
cjfa-10427	145	11	,	,	PUNCT
cjfa-10427	145	12	e.	e.	PROPN
cjfa-10427	145	13	(	(	PUNCT
cjfa-10427	145	14	2013	2013	NUM
cjfa-10427	145	15	)	)	PUNCT
cjfa-10427	145	16	.	.	PUNCT
cjfa-10427	146	1	a	a	DET
cjfa-10427	146	2	qualitative	qualitative	ADJ
cjfa-10427	146	3	approach	approach	NOUN
cjfa-10427	146	4	of	of	ADP
cjfa-10427	146	5	strategy	strategy	NOUN
cjfa-10427	146	6	formulation	formulation	NOUN
cjfa-10427	146	7	of	of	ADP
cjfa-10427	146	8	greek	greek	ADJ
cjfa-10427	146	9	small	small	ADJ
cjfa-10427	146	10	-	-	PUNCT
cjfa-10427	146	11	medium	medium	NOUN
cjfa-10427	146	12	(	(	PUNCT
cjfa-10427	146	13	sme	sme	NOUN
cjfa-10427	146	14	)	)	PUNCT
cjfa-10427	146	15	companies	company	NOUN
cjfa-10427	146	16	in	in	ADP
cjfa-10427	146	17	times	time	NOUN
cjfa-10427	146	18	of	of	ADP
cjfa-10427	146	19	crisis	crisis	NOUN
cjfa-10427	146	20	from	from	ADP
cjfa-10427	146	21	an	an	DET
cjfa-10427	146	22	accounting	accounting	NOUN
cjfa-10427	146	23	perspective	perspective	NOUN
cjfa-10427	146	24	.	.	PUNCT
cjfa-10427	147	1	in	in	ADP
cjfa-10427	147	2	:	:	PUNCT
cjfa-10427	147	3	proceedings	proceeding	NOUN
cjfa-10427	147	4	of	of	ADP
cjfa-10427	147	5	the	the	DET
cjfa-10427	147	6	3rd	3rd	ADJ
cjfa-10427	147	7	international	international	ADJ
cjfa-10427	147	8	conference	conference	NOUN
cjfa-10427	147	9	:	:	PUNCT
cjfa-10427	147	10	quantitative	quantitative	ADJ
cjfa-10427	147	11	and	and	CCONJ
cjfa-10427	147	12	qualitative	qualitative	ADJ
cjfa-10427	147	13	methodologies	methodology	NOUN
cjfa-10427	147	14	in	in	ADP
cjfa-10427	147	15	the	the	DET
cjfa-10427	147	16	economic	economic	ADJ
cjfa-10427	147	17	&	&	CCONJ
cjfa-10427	147	18	administrative	administrative	PROPN
cjfa-10427	147	19	sciences	sciences	PROPN
cjfa-10427	147	20	,	,	PUNCT
cjfa-10427	147	21	greece	greece	PROPN
cjfa-10427	147	22	,	,	PUNCT
cjfa-10427	147	23	athens	athens	PROPN
cjfa-10427	147	24	,	,	PUNCT
cjfa-10427	147	25	23	23	NUM
cjfa-10427	147	26	-	-	SYM
cjfa-10427	147	27	24	24	NUM
cjfa-10427	147	28	may	may	NOUN
cjfa-10427	147	29	,	,	PUNCT
cjfa-10427	147	30	2013	2013	NUM
cjfa-10427	147	31	,	,	PUNCT
cjfa-10427	147	32	192	192	NUM
cjfa-10427	147	33	-	-	SYM
cjfa-10427	147	34	202	202	NUM
cjfa-10427	147	35	.	.	PUNCT
cjfa-10427	148	1	kocmanová	kocmanová	PROPN
cjfa-10427	148	2	,	,	PUNCT
cjfa-10427	148	3	a.	a.	PROPN
cjfa-10427	148	4	,	,	PUNCT
cjfa-10427	148	5	&	&	CCONJ
cjfa-10427	148	6	simberova	simberova	PROPN
cjfa-10427	148	7	,	,	PUNCT
cjfa-10427	148	8	i.	i.	PROPN
cjfa-10427	148	9	(	(	PUNCT
cjfa-10427	148	10	2014	2014	NUM
cjfa-10427	148	11	)	)	PUNCT
cjfa-10427	148	12	.	.	PUNCT
cjfa-10427	149	1	determination	determination	NOUN
cjfa-10427	149	2	of	of	ADP
cjfa-10427	149	3	environmental	environmental	ADJ
cjfa-10427	149	4	,	,	PUNCT
cjfa-10427	149	5	social	social	ADJ
cjfa-10427	149	6	and	and	CCONJ
cjfa-10427	149	7	corporate	corporate	ADJ
cjfa-10427	149	8	governance	governance	NOUN
cjfa-10427	149	9	indicators	indicator	NOUN
cjfa-10427	149	10	:	:	PUNCT
cjfa-10427	149	11	framework	framework	NOUN
cjfa-10427	149	12	in	in	ADP
cjfa-10427	149	13	the	the	DET
cjfa-10427	149	14	measurement	measurement	NOUN
cjfa-10427	149	15	of	of	ADP
cjfa-10427	149	16	sustainable	sustainable	ADJ
cjfa-10427	149	17	performance	performance	NOUN
cjfa-10427	149	18	.	.	PUNCT
cjfa-10427	150	1	journal	journal	NOUN
cjfa-10427	150	2	of	of	ADP
cjfa-10427	150	3	business	business	NOUN
cjfa-10427	150	4	economics	economic	NOUN
cjfa-10427	150	5	and	and	CCONJ
cjfa-10427	150	6	management	management	NOUN
cjfa-10427	150	7	15	15	NUM
cjfa-10427	150	8	(	(	PUNCT
cjfa-10427	150	9	5	5	NUM
cjfa-10427	150	10	)	)	PUNCT
cjfa-10427	150	11	.	.	PUNCT
cjfa-10427	151	1	papazov	papazov	PROPN
cjfa-10427	151	2	,	,	PUNCT
cjfa-10427	151	3	e.	e.	PROPN
cjfa-10427	151	4	(	(	PUNCT
cjfa-10427	151	5	2014	2014	NUM
cjfa-10427	151	6	)	)	PUNCT
cjfa-10427	151	7	.	.	PUNCT
cjfa-10427	152	1	a	a	DET
cjfa-10427	152	2	“	"	PUNCT
cjfa-10427	152	3	reverse	reverse	NOUN
cjfa-10427	152	4	”	"	PUNCT
cjfa-10427	152	5	approach	approach	NOUN
cjfa-10427	152	6	to	to	ADP
cjfa-10427	152	7	coordination	coordination	NOUN
cjfa-10427	152	8	of	of	ADP
cjfa-10427	152	9	strategic	strategic	ADJ
cjfa-10427	152	10	and	and	CCONJ
cjfa-10427	152	11	tactical	tactical	ADJ
cjfa-10427	152	12	financial	financial	ADJ
cjfa-10427	152	13	decisions	decision	NOUN
cjfa-10427	152	14	for	for	ADP
cjfa-10427	152	15	small	small	ADJ
cjfa-10427	152	16	business	business	NOUN
cjfa-10427	152	17	growth	growth	NOUN
cjfa-10427	152	18	.	.	PUNCT
cjfa-10427	153	1	procedia	procedia	PROPN
cjfa-10427	153	2	social	social	ADJ
cjfa-10427	153	3	and	and	CCONJ
cjfa-10427	153	4	behavioural	behavioural	ADJ
cjfa-10427	153	5	sciences	science	NOUN
cjfa-10427	153	6	,	,	PUNCT
cjfa-10427	153	7	156	156	NUM
cjfa-10427	153	8	,	,	PUNCT
cjfa-10427	153	9	161–165	161–165	NUM
cjfa-10427	153	10	.	.	PUNCT
cjfa-10427	154	1	papazov	papazov	PROPN
cjfa-10427	154	2	,	,	PUNCT
cjfa-10427	154	3	e.	e.	PROPN
cjfa-10427	154	4	,	,	PUNCT
cjfa-10427	154	5	&	&	CCONJ
cjfa-10427	154	6	mihaylova	mihaylova	PROPN
cjfa-10427	154	7	,	,	PUNCT
cjfa-10427	154	8	l.	l.	PROPN
cjfa-10427	154	9	(	(	PUNCT
cjfa-10427	154	10	2010	2010	NUM
cjfa-10427	154	11	)	)	PUNCT
cjfa-10427	154	12	.	.	PUNCT
cjfa-10427	155	1	information	information	NOUN
cjfa-10427	155	2	provision	provision	NOUN
cjfa-10427	155	3	for	for	ADP
cjfa-10427	155	4	strategic	strategic	ADJ
cjfa-10427	155	5	planning	planning	NOUN
cjfa-10427	155	6	in	in	ADP
cjfa-10427	155	7	bulgarian	bulgarian	ADJ
cjfa-10427	155	8	smes	sme	NOUN
cjfa-10427	155	9	.	.	PUNCT
cjfa-10427	156	1	review	review	NOUN
cjfa-10427	156	2	of	of	ADP
cjfa-10427	156	3	international	international	ADJ
cjfa-10427	156	4	comparative	comparative	ADJ
cjfa-10427	156	5	management	management	NOUN
cjfa-10427	156	6	,	,	PUNCT
cjfa-10427	156	7	11	11	NUM
cjfa-10427	156	8	(	(	PUNCT
cjfa-10427	156	9	4	4	NUM
cjfa-10427	156	10	)	)	PUNCT
cjfa-10427	156	11	,	,	PUNCT
cjfa-10427	156	12	575	575	NUM
cjfa-10427	156	13	-	-	SYM
cjfa-10427	156	14	581	581	NUM
cjfa-10427	156	15	.	.	PUNCT
cjfa-10427	157	1	papazov	papazov	PROPN
cjfa-10427	157	2	,	,	PUNCT
cjfa-10427	157	3	e.	e.	PROPN
cjfa-10427	157	4	,	,	PUNCT
cjfa-10427	157	5	&	&	CCONJ
cjfa-10427	157	6	mihaylova	mihaylova	PROPN
cjfa-10427	157	7	,	,	PUNCT
cjfa-10427	157	8	l.	l.	PROPN
cjfa-10427	157	9	(	(	PUNCT
cjfa-10427	157	10	2014	2014	NUM
cjfa-10427	157	11	)	)	PUNCT
cjfa-10427	157	12	.	.	PUNCT
cjfa-10427	158	1	linking	link	VERB
cjfa-10427	158	2	accounting	accounting	NOUN
cjfa-10427	158	3	information	information	NOUN
cjfa-10427	158	4	with	with	ADP
cjfa-10427	158	5	business	business	NOUN
cjfa-10427	158	6	planning	planning	NOUN
cjfa-10427	158	7	in	in	ADP
cjfa-10427	158	8	bulgarian	bulgarian	ADJ
cjfa-10427	158	9	smes	sme	NOUN
cjfa-10427	158	10	.	.	PUNCT
cjfa-10427	159	1	paper	paper	NOUN
cjfa-10427	159	2	presented	present	VERB
cjfa-10427	159	3	at	at	ADP
cjfa-10427	159	4	the	the	DET
cjfa-10427	159	5	8th	8th	ADJ
cjfa-10427	159	6	international	international	ADJ
cjfa-10427	159	7	management	management	NOUN
cjfa-10427	159	8	conference	conference	NOUN
cjfa-10427	159	9	:	:	PUNCT
cjfa-10427	159	10	management	management	NOUN
cjfa-10427	159	11	challenges	challenge	NOUN
cjfa-10427	159	12	for	for	ADP
cjfa-10427	159	13	sustainable	sustainable	ADJ
cjfa-10427	159	14	development	development	NOUN
cjfa-10427	159	15	.	.	PUNCT
cjfa-10427	160	1	bucharest	bucharest	PROPN
cjfa-10427	160	2	,	,	PUNCT
cjfa-10427	160	3	romania	romania	PROPN
cjfa-10427	160	4	,	,	PUNCT
cjfa-10427	160	5	321	321	NUM
cjfa-10427	160	6	-	-	SYM
cjfa-10427	160	7	327	327	NUM
cjfa-10427	160	8	.	.	PUNCT
cjfa-10427	161	1	peršić	peršić	NOUN
cjfa-10427	161	2	,	,	PUNCT
cjfa-10427	161	3	m.	m.	NOUN
cjfa-10427	161	4	,	,	PUNCT
cjfa-10427	161	5	bakija	bakija	NOUN
cjfa-10427	161	6	,	,	PUNCT
cjfa-10427	161	7	k.	k.	PROPN
cjfa-10427	161	8	,	,	PUNCT
cjfa-10427	161	9	&	&	CCONJ
cjfa-10427	161	10	vlašić	vlašić	PROPN
cjfa-10427	161	11	,	,	PUNCT
cjfa-10427	161	12	d.	d.	PROPN
cjfa-10427	161	13	(	(	PUNCT
cjfa-10427	161	14	2015	2015	NUM
cjfa-10427	161	15	)	)	PUNCT
cjfa-10427	161	16	.	.	PUNCT
cjfa-10427	162	1	framework	framework	NOUN
cjfa-10427	162	2	for	for	ADP
cjfa-10427	162	3	improving	improve	VERB
cjfa-10427	162	4	quality	quality	NOUN
cjfa-10427	162	5	and	and	CCONJ
cjfa-10427	162	6	comparability	comparability	NOUN
cjfa-10427	162	7	of	of	ADP
cjfa-10427	162	8	non	non	ADJ
cjfa-10427	162	9	-	-	ADJ
cjfa-10427	162	10	financial	financial	ADJ
cjfa-10427	162	11	reporting	reporting	NOUN
cjfa-10427	162	12	system	system	NOUN
cjfa-10427	162	13	.	.	PUNCT
cjfa-10427	163	1	copernican	copernican	PROPN
cjfa-10427	163	2	journal	journal	PROPN
cjfa-10427	163	3	of	of	ADP
cjfa-10427	163	4	finance	finance	PROPN
cjfa-10427	163	5	&	&	CCONJ
cjfa-10427	163	6	accounting	account	VERB
cjfa-10427	163	7	4	4	NUM
cjfa-10427	163	8	(	(	PUNCT
cjfa-10427	163	9	2	2	NUM
cjfa-10427	163	10	)	)	PUNCT
cjfa-10427	163	11	,	,	PUNCT
cjfa-10427	163	12	109	109	NUM
cjfa-10427	163	13	-	-	SYM
cjfa-10427	163	14	127	127	NUM
cjfa-10427	163	15	.	.	PUNCT
cjfa-10427	164	1	http://dx.doi.org/10.12775/cjfa.2015.019	http://dx.doi.org/10.12775/cjfa.2015.019	X
cjfa-10427	164	2	.	.	PUNCT
cjfa-10427	165	1	pyka	pyka	PROPN
cjfa-10427	165	2	,	,	PUNCT
cjfa-10427	165	3	i.	i.	PROPN
cjfa-10427	165	4	(	(	PUNCT
cjfa-10427	165	5	2015	2015	NUM
cjfa-10427	165	6	)	)	PUNCT
cjfa-10427	165	7	.	.	PUNCT
cjfa-10427	166	1	balance	balance	NOUN
cjfa-10427	166	2	sheet	sheet	NOUN
cjfa-10427	166	3	policy	policy	NOUN
cjfa-10427	166	4	of	of	ADP
cjfa-10427	166	5	central	central	ADJ
cjfa-10427	166	6	banks	bank	NOUN
cjfa-10427	166	7	in	in	ADP
cjfa-10427	166	8	the	the	DET
cjfa-10427	166	9	conditions	condition	NOUN
cjfa-10427	166	10	of	of	ADP
cjfa-10427	166	11	the	the	DET
cjfa-10427	166	12	exit	exit	NOUN
cjfa-10427	166	13	strategy	strategy	NOUN
cjfa-10427	166	14	of	of	ADP
cjfa-10427	166	15	central	central	ADJ
cjfa-10427	166	16	banks	bank	NOUN
cjfa-10427	166	17	.	.	PUNCT
cjfa-10427	167	1	journal	journal	PROPN
cjfa-10427	167	2	of	of	ADP
cjfa-10427	167	3	economics	economic	NOUN
cjfa-10427	167	4	and	and	CCONJ
cjfa-10427	167	5	management	management	NOUN
cjfa-10427	167	6	–	–	PUNCT
cjfa-10427	167	7	university	university	NOUN
cjfa-10427	167	8	of	of	ADP
cjfa-10427	167	9	economics	economic	NOUN
cjfa-10427	167	10	in	in	ADP
cjfa-10427	167	11	katowice	katowice	PROPN
cjfa-10427	167	12	21	21	NUM
cjfa-10427	167	13	(	(	PUNCT
cjfa-10427	167	14	3	3	NUM
cjfa-10427	167	15	)	)	PUNCT
cjfa-10427	167	16	,	,	PUNCT
cjfa-10427	167	17	110	110	NUM
cjfa-10427	167	18	-	-	SYM
cjfa-10427	167	19	127	127	NUM
cjfa-10427	167	20	.	.	PUNCT
cjfa-10427	168	1	raulinajtys	raulinajtys	NOUN
cjfa-10427	168	2	-	-	PUNCT
cjfa-10427	168	3	grzybek	grzybek	PROPN
cjfa-10427	168	4	,	,	PUNCT
cjfa-10427	168	5	m.	m.	NOUN
cjfa-10427	168	6	,	,	PUNCT
cjfa-10427	168	7	&	&	CCONJ
cjfa-10427	168	8	świderska	świderska	PROPN
cjfa-10427	168	9	,	,	PUNCT
cjfa-10427	168	10	g.	g.	PROPN
cjfa-10427	168	11	(	(	PUNCT
cjfa-10427	168	12	2014	2014	NUM
cjfa-10427	168	13	)	)	PUNCT
cjfa-10427	168	14	.	.	PUNCT
cjfa-10427	169	1	object	object	NOUN
cjfa-10427	169	2	-	-	PUNCT
cjfa-10427	169	3	based	base	VERB
cjfa-10427	169	4	costing	costing	NOUN
cjfa-10427	169	5	as	as	ADP
cjfa-10427	169	6	an	an	DET
cjfa-10427	169	7	important	important	ADJ
cjfa-10427	169	8	tool	tool	NOUN
cjfa-10427	169	9	for	for	ADP
cjfa-10427	169	10	the	the	DET
cjfa-10427	169	11	economic	economic	ADJ
cjfa-10427	169	12	analysis	analysis	NOUN
cjfa-10427	169	13	of	of	ADP
cjfa-10427	169	14	sustainable	sustainable	ADJ
cjfa-10427	169	15	development	development	NOUN
cjfa-10427	169	16	.	.	PUNCT
cjfa-10427	170	1	copernican	copernican	PROPN
cjfa-10427	170	2	journal	journal	PROPN
cjfa-10427	170	3	of	of	ADP
cjfa-10427	170	4	finance	finance	PROPN
cjfa-10427	170	5	&	&	CCONJ
cjfa-10427	170	6	accounting	account	VERB
cjfa-10427	170	7	3	3	NUM
cjfa-10427	170	8	(	(	PUNCT
cjfa-10427	170	9	1	1	NUM
cjfa-10427	170	10	)	)	PUNCT
cjfa-10427	170	11	,	,	PUNCT
cjfa-10427	170	12	135	135	NUM
cjfa-10427	170	13	-	-	SYM
cjfa-10427	170	14	144	144	NUM
cjfa-10427	170	15	.	.	PUNCT
cjfa-10427	171	1	simeonov	simeonov	PROPN
cjfa-10427	171	2	,	,	PUNCT
cjfa-10427	171	3	o.	o.	PROPN
cjfa-10427	171	4	,	,	PUNCT
cjfa-10427	171	5	&	&	CCONJ
cjfa-10427	171	6	lambovska	lambovska	PROPN
cjfa-10427	171	7	,	,	PUNCT
cjfa-10427	171	8	m.	m.	NOUN
cjfa-10427	171	9	(	(	PUNCT
cjfa-10427	171	10	2012	2012	NUM
cjfa-10427	171	11	)	)	PUNCT
cjfa-10427	171	12	.	.	PUNCT
cjfa-10427	172	1	a	a	DET
cjfa-10427	172	2	suggestion	suggestion	NOUN
cjfa-10427	172	3	about	about	ADP
cjfa-10427	172	4	potentialities	potentiality	NOUN
cjfa-10427	172	5	for	for	ADP
cjfa-10427	172	6	the	the	DET
cjfa-10427	172	7	swot	swot	PROPN
cjfa-10427	172	8	analysis	analysis	PROPN
cjfa-10427	172	9	’s	’s	PART
cjfa-10427	172	10	development	development	NOUN
cjfa-10427	172	11	concerning	concern	VERB
cjfa-10427	172	12	threats	threat	NOUN
cjfa-10427	172	13	.	.	PUNCT
cjfa-10427	173	1	ekonomika	ekonomika	VERB
cjfa-10427	173	2	a	a	DET
cjfa-10427	173	3	management	management	NOUN
cjfa-10427	173	4	/	/	SYM
cjfa-10427	173	5	e+m	e+m	X
cjfa-10427	173	6	economics	economic	NOUN
cjfa-10427	173	7	&	&	CCONJ
cjfa-10427	173	8	management	management	PROPN
cjfa-10427	173	9	,	,	PUNCT
cjfa-10427	173	10	(	(	PUNCT
cjfa-10427	173	11	2	2	NUM
cjfa-10427	173	12	)	)	PUNCT
cjfa-10427	173	13	,	,	PUNCT
cjfa-10427	173	14	94	94	NUM
cjfa-10427	173	15	-	-	SYM
cjfa-10427	173	16	103	103	NUM
cjfa-10427	173	17	.	.	PUNCT
cjfa-10427	174	1	todorov	todorov	PROPN
cjfa-10427	174	2	,	,	PUNCT
cjfa-10427	174	3	k.	k.	PROPN
cjfa-10427	174	4	,	,	PUNCT
cjfa-10427	174	5	kolarov	kolarov	PROPN
cjfa-10427	174	6	,	,	PUNCT
cjfa-10427	174	7	k.	k.	PROPN
cjfa-10427	174	8	,	,	PUNCT
cjfa-10427	174	9	&	&	CCONJ
cjfa-10427	174	10	ruychev	ruychev	PROPN
cjfa-10427	174	11	,	,	PUNCT
cjfa-10427	174	12	s.	s.	PROPN
cjfa-10427	174	13	(	(	PUNCT
cjfa-10427	174	14	2002	2002	NUM
cjfa-10427	174	15	)	)	PUNCT
cjfa-10427	174	16	.	.	PUNCT
cjfa-10427	175	1	rykovodstvo	rykovodstvo	PROPN
cjfa-10427	175	2	za	za	PROPN
cjfa-10427	175	3	startirane	startirane	PROPN
cjfa-10427	175	4	na	na	PART
cjfa-10427	175	5	sobstven	sobstven	VERB
cjfa-10427	175	6	biznes	bizne	NOUN
cjfa-10427	175	7	v	v	ADP
cjfa-10427	175	8	sferata	sferata	ADV
cjfa-10427	175	9	na	na	INTJ
cjfa-10427	175	10	uslugite	uslugite	ADJ
cjfa-10427	175	11	,	,	PUNCT
cjfa-10427	175	12	sofia	sofia	PROPN
cjfa-10427	175	13	,	,	PUNCT
cjfa-10427	175	14	bulgaria	bulgaria	PROPN
cjfa-10427	175	15	,	,	PUNCT
cjfa-10427	175	16	108	108	NUM
cjfa-10427	175	17	-	-	SYM
cjfa-10427	175	18	110	110	NUM
cjfa-10427	175	19	(	(	PUNCT
cjfa-10427	175	20	in	in	ADP
cjfa-10427	175	21	bulgarian	bulgarian	NOUN
cjfa-10427	175	22	)	)	PUNCT
cjfa-10427	175	23	.	.	PUNCT