id	sid	tid	token	lemma	pos
cjfa-12570	1	1	copernican	copernican	PROPN
cjfa-12570	1	2	journal	journal	PROPN
cjfa-12570	1	3	of	of	ADP
cjfa-12570	1	4	finance	finance	PROPN
cjfa-12570	1	5	&	&	CCONJ
cjfa-12570	1	6	accounting	accounting	PROPN
cjfa-12570	1	7	e	e	PROPN
cjfa-12570	1	8	-	-	PROPN
cjfa-12570	1	9	issn	issn	PROPN
cjfa-12570	1	10	2300	2300	NUM
cjfa-12570	1	11	-	-	SYM
cjfa-12570	1	12	3065	3065	NUM
cjfa-12570	1	13	p	p	PROPN
cjfa-12570	1	14	-	-	PUNCT
cjfa-12570	1	15	issn	issn	PROPN
cjfa-12570	1	16	2300	2300	NUM
cjfa-12570	1	17	-	-	SYM
cjfa-12570	1	18	12402016	12402016	NUM
cjfa-12570	1	19	,	,	PUNCT
cjfa-12570	1	20	volume	volume	NOUN
cjfa-12570	1	21	5	5	NUM
cjfa-12570	1	22	,	,	PUNCT
cjfa-12570	1	23	issue	issue	NOUN
cjfa-12570	1	24	2	2	NUM
cjfa-12570	1	25	date	date	NOUN
cjfa-12570	1	26	of	of	ADP
cjfa-12570	1	27	submission	submission	NOUN
cjfa-12570	1	28	:	:	PUNCT
cjfa-12570	1	29	january	january	PROPN
cjfa-12570	1	30	4	4	NUM
cjfa-12570	1	31	,	,	PUNCT
cjfa-12570	1	32	2017	2017	NUM
cjfa-12570	1	33	;	;	PUNCT
cjfa-12570	1	34	date	date	NOUN
cjfa-12570	1	35	of	of	ADP
cjfa-12570	1	36	acceptance	acceptance	NOUN
cjfa-12570	1	37	:	:	PUNCT
cjfa-12570	1	38	january	january	PROPN
cjfa-12570	1	39	27	27	NUM
cjfa-12570	1	40	,	,	PUNCT
cjfa-12570	1	41	2017	2017	NUM
cjfa-12570	1	42	.	.	PUNCT
cjfa-12570	2	1	*	*	PUNCT
cjfa-12570	2	2	dane	dane	NOUN
cjfa-12570	2	3	kontaktowe	kontaktowe	NOUN
cjfa-12570	2	4	:	:	PUNCT
cjfa-12570	2	5	zimnicki@umk.pl	zimnicki@umk.pl	PROPN
cjfa-12570	2	6	,	,	PUNCT
cjfa-12570	2	7	nicolaus	nicolaus	PROPN
cjfa-12570	2	8	copernicus	copernicus	PROPN
cjfa-12570	2	9	university	university	PROPN
cjfa-12570	2	10	,	,	PUNCT
cjfa-12570	2	11	gagarina	gagarina	NOUN
cjfa-12570	2	12	13a	13a	NOUN
cjfa-12570	2	13	,	,	PUNCT
cjfa-12570	2	14	87	87	NUM
cjfa-12570	2	15	-	-	SYM
cjfa-12570	2	16	100	100	NUM
cjfa-12570	2	17	toruń	toruń	NOUN
cjfa-12570	2	18	,	,	PUNCT
cjfa-12570	2	19	poland	poland	PROPN
cjfa-12570	2	20	,	,	PUNCT
cjfa-12570	2	21	phone	phone	NOUN
cjfa-12570	2	22	:	:	PUNCT
cjfa-12570	2	23	56	56	NUM
cjfa-12570	2	24	611	611	NUM
cjfa-12570	2	25	4779	4779	NUM
cjfa-12570	2	26	.	.	PUNCT
cjfa-12570	3	1	zimnicki	zimnicki	PROPN
cjfa-12570	3	2	,	,	PUNCT
cjfa-12570	3	3	t.	t.	PROPN
cjfa-12570	3	4	(	(	PUNCT
cjfa-12570	3	5	2016	2016	NUM
cjfa-12570	3	6	)	)	PUNCT
cjfa-12570	3	7	.	.	PUNCT
cjfa-12570	4	1	responsibility	responsibility	NOUN
cjfa-12570	4	2	accounting	accounting	NOUN
cjfa-12570	4	3	inspiration	inspiration	NOUN
cjfa-12570	4	4	for	for	ADP
cjfa-12570	4	5	segment	segment	NOUN
cjfa-12570	4	6	reporting	reporting	NOUN
cjfa-12570	4	7	.	.	PUNCT
cjfa-12570	5	1	copernican	copernican	PROPN
cjfa-12570	5	2	journal	journal	PROPN
cjfa-12570	5	3	of	of	ADP
cjfa-12570	5	4	finance	finance	PROPN
cjfa-12570	5	5	&	&	CCONJ
cjfa-12570	5	6	accounting	accounting	PROPN
cjfa-12570	5	7	,	,	PUNCT
cjfa-12570	5	8	5(2	5(2	NUM
cjfa-12570	5	9	)	)	PUNCT
cjfa-12570	5	10	,	,	PUNCT
cjfa-12570	5	11	219–232	219–232	NUM
cjfa-12570	5	12	.	.	PUNCT
cjfa-12570	6	1	http://dx.doi.org/10.12775/cjfa.2016.024	http://dx.doi.org/10.12775/cjfa.2016.024	PROPN
cjfa-12570	6	2	tomasz	tomasz	PROPN
cjfa-12570	6	3	zimnicki	zimnicki	PROPN
cjfa-12570	6	4	*	*	PROPN
cjfa-12570	6	5	nicolaus	nicolaus	PROPN
cjfa-12570	6	6	copernicus	copernicus	PROPN
cjfa-12570	6	7	university	university	PROPN
cjfa-12570	6	8	in	in	ADP
cjfa-12570	6	9	toruń	toruń	NOUN
cjfa-12570	6	10	responsibility	responsibility	NOUN
cjfa-12570	6	11	accounting	accounting	NOUN
cjfa-12570	6	12	inspiration	inspiration	NOUN
cjfa-12570	6	13	for	for	ADP
cjfa-12570	6	14	segment	segment	NOUN
cjfa-12570	6	15	reporting	reporting	NOUN
cjfa-12570	6	16	keywords	keyword	NOUN
cjfa-12570	6	17	:	:	PUNCT
cjfa-12570	6	18	decentralization	decentralization	NOUN
cjfa-12570	6	19	,	,	PUNCT
cjfa-12570	6	20	responsibility	responsibility	NOUN
cjfa-12570	6	21	accounting	accounting	NOUN
cjfa-12570	6	22	,	,	PUNCT
cjfa-12570	6	23	responsibility	responsibility	NOUN
cjfa-12570	6	24	centres	centre	NOUN
cjfa-12570	6	25	,	,	PUNCT
cjfa-12570	6	26	multi	multi	ADJ
cjfa-12570	6	27	-	-	ADJ
cjfa-12570	6	28	block	block	ADJ
cjfa-12570	6	29	income	income	NOUN
cjfa-12570	6	30	statement	statement	NOUN
cjfa-12570	6	31	,	,	PUNCT
cjfa-12570	6	32	segment	segment	NOUN
cjfa-12570	6	33	reporting	reporting	NOUN
cjfa-12570	6	34	.	.	PUNCT
cjfa-12570	7	1	j	j	PROPN
cjfa-12570	7	2	e	e	NOUN
cjfa-12570	7	3	l	l	NOUN
cjfa-12570	7	4	classification	classification	NOUN
cjfa-12570	7	5	:	:	PUNCT
cjfa-12570	8	1	m410	m410	PROPN
cjfa-12570	8	2	.	.	PUNCT
cjfa-12570	8	3	abstract	abstract	NOUN
cjfa-12570	8	4	:	:	PUNCT
cjfa-12570	8	5	the	the	DET
cjfa-12570	8	6	50s	50	NOUN
cjfa-12570	8	7	and	and	CCONJ
cjfa-12570	8	8	60s	60	NOUN
cjfa-12570	8	9	of	of	ADP
cjfa-12570	8	10	the	the	DET
cjfa-12570	8	11	twentieth	twentieth	ADJ
cjfa-12570	8	12	century	century	NOUN
cjfa-12570	8	13	was	be	AUX
cjfa-12570	8	14	a	a	DET
cjfa-12570	8	15	period	period	NOUN
cjfa-12570	8	16	of	of	ADP
cjfa-12570	8	17	significant	significant	ADJ
cjfa-12570	8	18	diversification	diversification	NOUN
cjfa-12570	8	19	of	of	ADP
cjfa-12570	8	20	the	the	DET
cjfa-12570	8	21	economic	economic	ADJ
cjfa-12570	8	22	activities	activity	NOUN
cjfa-12570	8	23	.	.	PUNCT
cjfa-12570	9	1	as	as	ADP
cjfa-12570	9	2	a	a	DET
cjfa-12570	9	3	result	result	NOUN
cjfa-12570	9	4	of	of	ADP
cjfa-12570	9	5	that	that	PRON
cjfa-12570	9	6	,	,	PUNCT
cjfa-12570	9	7	big	big	ADJ
cjfa-12570	9	8	companies	company	NOUN
cjfa-12570	9	9	called	call	VERB
cjfa-12570	9	10	conglomerates	conglomerate	NOUN
cjfa-12570	9	11	appeared	appear	VERB
cjfa-12570	9	12	.	.	PUNCT
cjfa-12570	10	1	the	the	DET
cjfa-12570	10	2	biggest	big	ADJ
cjfa-12570	10	3	problem	problem	NOUN
cjfa-12570	10	4	with	with	ADP
cjfa-12570	10	5	them	they	PRON
cjfa-12570	10	6	was	be	AUX
cjfa-12570	10	7	efficient	efficient	ADJ
cjfa-12570	10	8	management	management	NOUN
cjfa-12570	10	9	.	.	PUNCT
cjfa-12570	11	1	the	the	DET
cjfa-12570	11	2	system	system	NOUN
cjfa-12570	11	3	of	of	ADP
cjfa-12570	11	4	central	central	ADJ
cjfa-12570	11	5	management	management	NOUN
cjfa-12570	11	6	did	do	AUX
cjfa-12570	11	7	not	not	PART
cjfa-12570	11	8	work	work	VERB
cjfa-12570	11	9	properly	properly	ADV
cjfa-12570	11	10	.	.	PUNCT
cjfa-12570	12	1	in	in	ADP
cjfa-12570	12	2	response	response	NOUN
cjfa-12570	12	3	to	to	ADP
cjfa-12570	12	4	this	this	PRON
cjfa-12570	12	5	the	the	DET
cjfa-12570	12	6	concept	concept	NOUN
cjfa-12570	12	7	of	of	ADP
cjfa-12570	12	8	decentralization	decentralization	NOUN
cjfa-12570	12	9	was	be	AUX
cjfa-12570	12	10	created	create	VERB
cjfa-12570	12	11	.	.	PUNCT
cjfa-12570	13	1	it	it	PRON
cjfa-12570	13	2	assumed	assume	VERB
cjfa-12570	13	3	the	the	DET
cjfa-12570	13	4	transfer	transfer	NOUN
cjfa-12570	13	5	of	of	ADP
cjfa-12570	13	6	decision	decision	NOUN
cjfa-12570	13	7	-	-	PUNCT
cjfa-12570	13	8	making	make	VERB
cjfa-12570	13	9	powers	power	NOUN
cjfa-12570	13	10	to	to	PART
cjfa-12570	13	11	lower	low	ADJ
cjfa-12570	13	12	level	level	NOUN
cjfa-12570	13	13	of	of	ADP
cjfa-12570	13	14	the	the	DET
cjfa-12570	13	15	organizational	organizational	ADJ
cjfa-12570	13	16	structure	structure	NOUN
cjfa-12570	13	17	and	and	CCONJ
cjfa-12570	13	18	increase	increase	VERB
cjfa-12570	13	19	the	the	DET
cjfa-12570	13	20	independence	independence	NOUN
cjfa-12570	13	21	of	of	ADP
cjfa-12570	13	22	separated	separate	VERB
cjfa-12570	13	23	areas	area	NOUN
cjfa-12570	13	24	of	of	ADP
cjfa-12570	13	25	the	the	DET
cjfa-12570	13	26	company	company	NOUN
cjfa-12570	13	27	.	.	PUNCT
cjfa-12570	14	1	the	the	DET
cjfa-12570	14	2	implementation	implementation	NOUN
cjfa-12570	14	3	of	of	ADP
cjfa-12570	14	4	the	the	DET
cjfa-12570	14	5	decentralization	decentralization	NOUN
cjfa-12570	14	6	concept	concept	NOUN
cjfa-12570	14	7	also	also	ADV
cjfa-12570	14	8	required	require	VERB
cjfa-12570	14	9	modification	modification	NOUN
cjfa-12570	14	10	of	of	ADP
cjfa-12570	14	11	an	an	DET
cjfa-12570	14	12	existing	exist	VERB
cjfa-12570	14	13	information	information	NOUN
cjfa-12570	14	14	system	system	NOUN
cjfa-12570	14	15	in	in	ADP
cjfa-12570	14	16	the	the	DET
cjfa-12570	14	17	company	company	NOUN
cjfa-12570	14	18	.	.	PUNCT
cjfa-12570	15	1	in	in	ADP
cjfa-12570	15	2	response	response	NOUN
cjfa-12570	15	3	to	to	ADP
cjfa-12570	15	4	this	this	DET
cjfa-12570	15	5	responsibility	responsibility	NOUN
cjfa-12570	15	6	accounting	accounting	NOUN
cjfa-12570	15	7	was	be	AUX
cjfa-12570	15	8	established	establish	VERB
cjfa-12570	15	9	.	.	PUNCT
cjfa-12570	16	1	the	the	DET
cjfa-12570	16	2	heart	heart	NOUN
cjfa-12570	16	3	of	of	ADP
cjfa-12570	16	4	it	it	PRON
cjfa-12570	16	5	were	be	AUX
cjfa-12570	16	6	separate	separate	ADJ
cjfa-12570	16	7	areas	area	NOUN
cjfa-12570	16	8	of	of	ADP
cjfa-12570	16	9	the	the	DET
cjfa-12570	16	10	company	company	NOUN
cjfa-12570	16	11	called	call	VERB
cjfa-12570	16	12	responsibility	responsibility	NOUN
cjfa-12570	16	13	centres	centre	NOUN
cjfa-12570	16	14	.	.	PUNCT
cjfa-12570	17	1	this	this	DET
cjfa-12570	17	2	modificated	modificate	VERB
cjfa-12570	17	3	information	information	NOUN
cjfa-12570	17	4	system	system	NOUN
cjfa-12570	17	5	provided	provide	VERB
cjfa-12570	17	6	top	top	ADJ
cjfa-12570	17	7	management	management	NOUN
cjfa-12570	17	8	regular	regular	ADJ
cjfa-12570	17	9	internal	internal	ADJ
cjfa-12570	17	10	reports	report	NOUN
cjfa-12570	17	11	about	about	ADP
cjfa-12570	17	12	economic	economic	ADJ
cjfa-12570	17	13	situation	situation	NOUN
cjfa-12570	17	14	in	in	ADP
cjfa-12570	17	15	each	each	PRON
cjfa-12570	17	16	of	of	ADP
cjfa-12570	17	17	separated	separate	VERB
cjfa-12570	17	18	centres	centre	NOUN
cjfa-12570	17	19	using	use	VERB
cjfa-12570	17	20	multi	multi	ADJ
cjfa-12570	17	21	-	-	ADJ
cjfa-12570	17	22	block	block	ADJ
cjfa-12570	17	23	income	income	NOUN
cjfa-12570	17	24	statement	statement	NOUN
cjfa-12570	17	25	.	.	PUNCT
cjfa-12570	18	1	the	the	DET
cjfa-12570	18	2	emergence	emergence	NOUN
cjfa-12570	18	3	of	of	ADP
cjfa-12570	18	4	large	large	ADJ
cjfa-12570	18	5	companies	company	NOUN
cjfa-12570	18	6	resulted	result	VERB
cjfa-12570	18	7	in	in	ADP
cjfa-12570	18	8	problems	problem	NOUN
cjfa-12570	18	9	not	not	PART
cjfa-12570	18	10	only	only	ADV
cjfa-12570	18	11	with	with	ADP
cjfa-12570	18	12	efficient	efficient	ADJ
cjfa-12570	18	13	management	management	NOUN
cjfa-12570	18	14	but	but	CCONJ
cjfa-12570	18	15	also	also	ADV
cjfa-12570	18	16	the	the	DET
cjfa-12570	18	17	assessment	assessment	NOUN
cjfa-12570	18	18	of	of	ADP
cjfa-12570	18	19	the	the	DET
cjfa-12570	18	20	economic	economic	ADJ
cjfa-12570	18	21	situation	situation	NOUN
cjfa-12570	18	22	by	by	ADP
cjfa-12570	18	23	external	external	ADJ
cjfa-12570	18	24	users	user	NOUN
cjfa-12570	18	25	,	,	PUNCT
cjfa-12570	18	26	in	in	ADP
cjfa-12570	18	27	particular	particular	ADJ
cjfa-12570	18	28	,	,	PUNCT
cjfa-12570	18	29	the	the	DET
cjfa-12570	18	30	company	company	NOUN
cjfa-12570	18	31	investors	investor	NOUN
cjfa-12570	18	32	.	.	PUNCT
cjfa-12570	19	1	they	they	PRON
cjfa-12570	19	2	also	also	ADV
cjfa-12570	19	3	noticed	notice	VERB
cjfa-12570	19	4	the	the	DET
cjfa-12570	19	5	value	value	NOUN
cjfa-12570	19	6	of	of	ADP
cjfa-12570	19	7	the	the	DET
cjfa-12570	19	8	responsibility	responsibility	NOUN
cjfa-12570	19	9	accounting	account	VERB
cjfa-12570	19	10	.	.	PUNCT
cjfa-12570	20	1	however	however	ADV
cjfa-12570	20	2	,	,	PUNCT
cjfa-12570	20	3	the	the	DET
cjfa-12570	20	4	fact	fact	NOUN
cjfa-12570	20	5	that	that	SCONJ
cjfa-12570	20	6	the	the	DET
cjfa-12570	20	7	investors	investor	NOUN
cjfa-12570	20	8	began	begin	VERB
cjfa-12570	20	9	to	to	PART
cjfa-12570	20	10	demand	demand	VERB
cjfa-12570	20	11	the	the	DET
cjfa-12570	20	12	disclosure	disclosure	NOUN
cjfa-12570	20	13	of	of	ADP
cjfa-12570	20	14	such	such	ADJ
cjfa-12570	20	15	information	information	NOUN
cjfa-12570	20	16	as	as	ADP
cjfa-12570	20	17	a	a	DET
cjfa-12570	20	18	part	part	NOUN
cjfa-12570	20	19	of	of	ADP
cjfa-12570	20	20	financial	financial	ADJ
cjfa-12570	20	21	statements	statement	NOUN
cjfa-12570	20	22	,	,	PUNCT
cjfa-12570	20	23	was	be	AUX
cjfa-12570	20	24	the	the	DET
cjfa-12570	20	25	first	first	ADJ
cjfa-12570	20	26	step	step	NOUN
cjfa-12570	20	27	towards	towards	ADP
cjfa-12570	20	28	the	the	DET
cjfa-12570	20	29	creation	creation	NOUN
cjfa-12570	20	30	of	of	ADP
cjfa-12570	20	31	segments	segment	NOUN
cjfa-12570	20	32	reporting	report	VERB
cjfa-12570	20	33	.	.	PUNCT
cjfa-12570	21	1	tomasz	tomasz	PROPN
cjfa-12570	21	2	zimnicki220	zimnicki220	PROPN
cjfa-12570	21	3	 	 	SPACE
cjfa-12570	21	4	introduction	introduction	NOUN
cjfa-12570	21	5	management	management	NOUN
cjfa-12570	21	6	is	be	AUX
cjfa-12570	21	7	a	a	DET
cjfa-12570	21	8	key	key	ADJ
cjfa-12570	21	9	area	area	NOUN
cjfa-12570	21	10	of	of	ADP
cjfa-12570	21	11	each	each	DET
cjfa-12570	21	12	company	company	NOUN
cjfa-12570	21	13	.	.	PUNCT
cjfa-12570	22	1	managers	manager	NOUN
cjfa-12570	22	2	are	be	AUX
cjfa-12570	22	3	expected	expect	VERB
cjfa-12570	22	4	to	to	PART
cjfa-12570	22	5	plan	plan	VERB
cjfa-12570	22	6	,	,	PUNCT
cjfa-12570	22	7	organize	organize	VERB
cjfa-12570	22	8	,	,	PUNCT
cjfa-12570	22	9	motivate	motivate	VERB
cjfa-12570	22	10	and	and	CCONJ
cjfa-12570	22	11	control	control	VERB
cjfa-12570	22	12	the	the	DET
cjfa-12570	22	13	resources	resource	NOUN
cjfa-12570	22	14	of	of	ADP
cjfa-12570	22	15	the	the	DET
cjfa-12570	22	16	company	company	NOUN
cjfa-12570	22	17	,	,	PUNCT
cjfa-12570	22	18	both	both	CCONJ
cjfa-12570	22	19	tangible	tangible	ADJ
cjfa-12570	22	20	and	and	CCONJ
cjfa-12570	22	21	intangible	intangible	ADJ
cjfa-12570	22	22	,	,	PUNCT
cjfa-12570	22	23	in	in	ADP
cjfa-12570	22	24	such	such	DET
cjfa-12570	22	25	a	a	DET
cjfa-12570	22	26	way	way	NOUN
cjfa-12570	22	27	that	that	PRON
cjfa-12570	22	28	the	the	DET
cjfa-12570	22	29	objectives	objective	NOUN
cjfa-12570	22	30	of	of	ADP
cjfa-12570	22	31	the	the	DET
cjfa-12570	22	32	organization	organization	NOUN
cjfa-12570	22	33	are	be	AUX
cjfa-12570	22	34	achieved	achieve	VERB
cjfa-12570	22	35	in	in	ADP
cjfa-12570	22	36	an	an	DET
cjfa-12570	22	37	efficient	efficient	ADJ
cjfa-12570	22	38	manner	manner	NOUN
cjfa-12570	22	39	(	(	PUNCT
cjfa-12570	22	40	boddy	boddy	PROPN
cjfa-12570	22	41	,	,	PUNCT
cjfa-12570	22	42	2008	2008	NUM
cjfa-12570	22	43	,	,	PUNCT
cjfa-12570	22	44	p.	p.	NOUN
cjfa-12570	22	45	10	10	NUM
cjfa-12570	22	46	;	;	PUNCT
cjfa-12570	22	47	lewis	lewis	PROPN
cjfa-12570	22	48	,	,	PUNCT
cjfa-12570	22	49	goodman	goodman	PROPN
cjfa-12570	22	50	,	,	PUNCT
cjfa-12570	22	51	fandt	fandt	ADJ
cjfa-12570	22	52	,	,	PUNCT
cjfa-12570	22	53	michlitsch	michlitsch	NOUN
cjfa-12570	22	54	,	,	PUNCT
cjfa-12570	22	55	2007	2007	NUM
cjfa-12570	22	56	,	,	PUNCT
cjfa-12570	22	57	p.	p.	NOUN
cjfa-12570	22	58	5	5	NUM
cjfa-12570	22	59	)	)	PUNCT
cjfa-12570	22	60	.	.	PUNCT
cjfa-12570	23	1	the	the	DET
cjfa-12570	23	2	four	four	NUM
cjfa-12570	23	3	basic	basic	ADJ
cjfa-12570	23	4	management	management	NOUN
cjfa-12570	23	5	functions	function	NOUN
cjfa-12570	23	6	are	be	AUX
cjfa-12570	23	7	directly	directly	ADV
cjfa-12570	23	8	related	relate	VERB
cjfa-12570	23	9	to	to	ADP
cjfa-12570	23	10	the	the	DET
cjfa-12570	23	11	necessity	necessity	NOUN
cjfa-12570	23	12	of	of	ADP
cjfa-12570	23	13	making	make	VERB
cjfa-12570	23	14	decisions	decision	NOUN
cjfa-12570	23	15	and	and	CCONJ
cjfa-12570	23	16	the	the	DET
cjfa-12570	23	17	decisions	decision	NOUN
cjfa-12570	23	18	need	need	VERB
cjfa-12570	23	19	adequate	adequate	ADJ
cjfa-12570	23	20	information	information	NOUN
cjfa-12570	23	21	to	to	PART
cjfa-12570	23	22	be	be	AUX
cjfa-12570	23	23	justified	justify	VERB
cjfa-12570	23	24	.	.	PUNCT
cjfa-12570	24	1	accounting	accounting	NOUN
cjfa-12570	24	2	is	be	AUX
cjfa-12570	24	3	responsible	responsible	ADJ
cjfa-12570	24	4	for	for	ADP
cjfa-12570	24	5	providing	provide	VERB
cjfa-12570	24	6	information	information	NOUN
cjfa-12570	24	7	,	,	PUNCT
cjfa-12570	24	8	management	management	NOUN
cjfa-12570	24	9	accounting	accounting	NOUN
cjfa-12570	24	10	in	in	ADP
cjfa-12570	24	11	particular	particular	ADJ
cjfa-12570	24	12	,	,	PUNCT
cjfa-12570	24	13	which	which	PRON
cjfa-12570	24	14	should	should	AUX
cjfa-12570	24	15	be	be	AUX
cjfa-12570	24	16	understood	understand	VERB
cjfa-12570	24	17	as	as	ADP
cjfa-12570	24	18	a	a	DET
cjfa-12570	24	19	system	system	NOUN
cjfa-12570	24	20	of	of	ADP
cjfa-12570	24	21	collection	collection	NOUN
cjfa-12570	24	22	,	,	PUNCT
cjfa-12570	24	23	classification	classification	NOUN
cjfa-12570	24	24	,	,	PUNCT
cjfa-12570	24	25	aggregation	aggregation	NOUN
cjfa-12570	24	26	,	,	PUNCT
cjfa-12570	24	27	analysis	analysis	NOUN
cjfa-12570	24	28	and	and	CCONJ
cjfa-12570	24	29	presentation	presentation	NOUN
cjfa-12570	24	30	of	of	ADP
cjfa-12570	24	31	financial	financial	ADJ
cjfa-12570	24	32	and	and	CCONJ
cjfa-12570	24	33	non	non	ADJ
cjfa-12570	24	34	-	-	ADJ
cjfa-12570	24	35	financial	financial	ADJ
cjfa-12570	24	36	information	information	NOUN
cjfa-12570	24	37	that	that	PRON
cjfa-12570	24	38	supports	support	VERB
cjfa-12570	24	39	managers	manager	NOUN
cjfa-12570	24	40	in	in	ADP
cjfa-12570	24	41	decision	decision	NOUN
cjfa-12570	24	42	-	-	PUNCT
cjfa-12570	24	43	making	making	NOUN
cjfa-12570	24	44	and	and	CCONJ
cjfa-12570	24	45	control	control	NOUN
cjfa-12570	24	46	(	(	PUNCT
cjfa-12570	24	47	sojak	sojak	ADV
cjfa-12570	24	48	,	,	PUNCT
cjfa-12570	24	49	2015	2015	NUM
cjfa-12570	24	50	,	,	PUNCT
cjfa-12570	24	51	p.	p.	NOUN
cjfa-12570	24	52	36	36	NUM
cjfa-12570	24	53	)	)	PUNCT
cjfa-12570	24	54	.	.	PUNCT
cjfa-12570	25	1	it	it	PRON
cjfa-12570	25	2	should	should	AUX
cjfa-12570	25	3	be	be	AUX
cjfa-12570	25	4	added	add	VERB
cjfa-12570	25	5	that	that	SCONJ
cjfa-12570	25	6	the	the	DET
cjfa-12570	25	7	development	development	NOUN
cjfa-12570	25	8	of	of	ADP
cjfa-12570	25	9	accounting	accounting	NOUN
cjfa-12570	25	10	has	have	AUX
cjfa-12570	25	11	always	always	ADV
cjfa-12570	25	12	been	be	AUX
cjfa-12570	25	13	associated	associate	VERB
cjfa-12570	25	14	with	with	ADP
cjfa-12570	25	15	the	the	DET
cjfa-12570	25	16	increased	increase	VERB
cjfa-12570	25	17	demand	demand	NOUN
cjfa-12570	25	18	for	for	ADP
cjfa-12570	25	19	its	its	PRON
cjfa-12570	25	20	results	result	NOUN
cjfa-12570	25	21	for	for	ADP
cjfa-12570	25	22	economic	economic	ADJ
cjfa-12570	25	23	calculation	calculation	NOUN
cjfa-12570	25	24	conducted	conduct	VERB
cjfa-12570	25	25	by	by	ADP
cjfa-12570	25	26	the	the	DET
cjfa-12570	25	27	management	management	NOUN
cjfa-12570	25	28	.	.	PUNCT
cjfa-12570	26	1	the	the	PRON
cjfa-12570	26	2	more	more	ADV
cjfa-12570	26	3	difficult	difficult	ADJ
cjfa-12570	26	4	the	the	DET
cjfa-12570	26	5	management	management	NOUN
cjfa-12570	26	6	conditions	condition	NOUN
cjfa-12570	26	7	were	be	AUX
cjfa-12570	26	8	,	,	PUNCT
cjfa-12570	26	9	the	the	DET
cjfa-12570	26	10	more	more	ADJ
cjfa-12570	26	11	interest	interest	NOUN
cjfa-12570	26	12	was	be	AUX
cjfa-12570	26	13	in	in	ADP
cjfa-12570	26	14	accounting	accounting	NOUN
cjfa-12570	26	15	(	(	PUNCT
cjfa-12570	26	16	siwoń	siwoń	NOUN
cjfa-12570	26	17	,	,	PUNCT
cjfa-12570	26	18	1977	1977	NUM
cjfa-12570	26	19	,	,	PUNCT
cjfa-12570	26	20	p.	p.	NOUN
cjfa-12570	26	21	42	42	NUM
cjfa-12570	26	22	)	)	PUNCT
cjfa-12570	26	23	.	.	PUNCT
cjfa-12570	27	1	in	in	ADP
cjfa-12570	27	2	this	this	DET
cjfa-12570	27	3	context	context	NOUN
cjfa-12570	27	4	it	it	PRON
cjfa-12570	27	5	should	should	AUX
cjfa-12570	27	6	be	be	AUX
cjfa-12570	27	7	noticed	notice	VERB
cjfa-12570	27	8	that	that	SCONJ
cjfa-12570	27	9	management	management	NOUN
cjfa-12570	27	10	accounting	accounting	NOUN
cjfa-12570	27	11	is	be	AUX
cjfa-12570	27	12	not	not	PART
cjfa-12570	27	13	an	an	DET
cjfa-12570	27	14	independent	independent	ADJ
cjfa-12570	27	15	entity	entity	NOUN
cjfa-12570	27	16	,	,	PUNCT
cjfa-12570	27	17	but	but	CCONJ
cjfa-12570	27	18	it	it	PRON
cjfa-12570	27	19	is	be	AUX
cjfa-12570	27	20	an	an	DET
cjfa-12570	27	21	information	information	NOUN
cjfa-12570	27	22	system	system	NOUN
cjfa-12570	27	23	that	that	PRON
cjfa-12570	27	24	adapts	adapt	VERB
cjfa-12570	27	25	to	to	ADP
cjfa-12570	27	26	the	the	DET
cjfa-12570	27	27	needs	need	NOUN
cjfa-12570	27	28	of	of	ADP
cjfa-12570	27	29	the	the	DET
cjfa-12570	27	30	internal	internal	ADJ
cjfa-12570	27	31	business	business	NOUN
cjfa-12570	27	32	unit	unit	NOUN
cjfa-12570	27	33	and	and	CCONJ
cjfa-12570	27	34	management	management	NOUN
cjfa-12570	27	35	system	system	NOUN
cjfa-12570	27	36	.	.	PUNCT
cjfa-12570	28	1	research	research	NOUN
cjfa-12570	28	2	methodology	methodology	NOUN
cjfa-12570	28	3	and	and	CCONJ
cjfa-12570	28	4	research	research	NOUN
cjfa-12570	28	5	process	process	NOUN
cjfa-12570	28	6	the	the	DET
cjfa-12570	28	7	article	article	NOUN
cjfa-12570	28	8	is	be	AUX
cjfa-12570	28	9	theoretical	theoretical	ADJ
cjfa-12570	28	10	.	.	PUNCT
cjfa-12570	29	1	its	its	PRON
cjfa-12570	29	2	aim	aim	NOUN
cjfa-12570	29	3	is	be	AUX
cjfa-12570	29	4	to	to	PART
cjfa-12570	29	5	pay	pay	VERB
cjfa-12570	29	6	attention	attention	NOUN
cjfa-12570	29	7	to	to	ADP
cjfa-12570	29	8	the	the	DET
cjfa-12570	29	9	genesis	genesis	NOUN
cjfa-12570	29	10	of	of	ADP
cjfa-12570	29	11	the	the	DET
cjfa-12570	29	12	segment	segment	NOUN
cjfa-12570	29	13	reporting	reporting	NOUN
cjfa-12570	29	14	,	,	PUNCT
cjfa-12570	29	15	which	which	PRON
cjfa-12570	29	16	according	accord	VERB
cjfa-12570	29	17	to	to	ADP
cjfa-12570	29	18	the	the	DET
cjfa-12570	29	19	author	author	NOUN
cjfa-12570	29	20	should	should	AUX
cjfa-12570	29	21	not	not	PART
cjfa-12570	29	22	be	be	AUX
cjfa-12570	29	23	seen	see	VERB
cjfa-12570	29	24	as	as	ADP
cjfa-12570	29	25	a	a	DET
cjfa-12570	29	26	something	something	PRON
cjfa-12570	29	27	new	new	ADJ
cjfa-12570	29	28	created	create	VERB
cjfa-12570	29	29	by	by	ADP
cjfa-12570	29	30	financial	financial	ADJ
cjfa-12570	29	31	reporting	reporting	NOUN
cjfa-12570	29	32	.	.	PUNCT
cjfa-12570	30	1	segment	segment	NOUN
cjfa-12570	30	2	reporting	report	VERB
cjfa-12570	30	3	origins	origin	NOUN
cjfa-12570	30	4	should	should	AUX
cjfa-12570	30	5	be	be	AUX
cjfa-12570	30	6	seen	see	VERB
cjfa-12570	30	7	in	in	ADP
cjfa-12570	30	8	responsibility	responsibility	NOUN
cjfa-12570	30	9	accounting	accounting	NOUN
cjfa-12570	30	10	,	,	PUNCT
cjfa-12570	30	11	which	which	PRON
cjfa-12570	30	12	was	be	AUX
cjfa-12570	30	13	a	a	DET
cjfa-12570	30	14	response	response	NOUN
cjfa-12570	30	15	of	of	ADP
cjfa-12570	30	16	the	the	DET
cjfa-12570	30	17	internal	internal	ADJ
cjfa-12570	30	18	accounting	accounting	NOUN
cjfa-12570	30	19	system	system	NOUN
cjfa-12570	30	20	for	for	ADP
cjfa-12570	30	21	the	the	DET
cjfa-12570	30	22	needs	need	NOUN
cjfa-12570	30	23	of	of	ADP
cjfa-12570	30	24	the	the	DET
cjfa-12570	30	25	management	management	NOUN
cjfa-12570	30	26	decentralization	decentralization	NOUN
cjfa-12570	30	27	concept	concept	NOUN
cjfa-12570	30	28	.	.	PUNCT
cjfa-12570	31	1	information	information	NOUN
cjfa-12570	31	2	available	available	ADJ
cjfa-12570	31	3	in	in	ADP
cjfa-12570	31	4	the	the	DET
cjfa-12570	31	5	responsibility	responsibility	NOUN
cjfa-12570	31	6	accounting	account	VERB
cjfa-12570	31	7	were	be	AUX
cjfa-12570	31	8	the	the	DET
cjfa-12570	31	9	first	first	ADJ
cjfa-12570	31	10	step	step	NOUN
cjfa-12570	31	11	towards	towards	ADP
cjfa-12570	31	12	the	the	DET
cjfa-12570	31	13	creation	creation	NOUN
cjfa-12570	31	14	of	of	ADP
cjfa-12570	31	15	the	the	DET
cjfa-12570	31	16	segment	segment	NOUN
cjfa-12570	31	17	reporting	reporting	NOUN
cjfa-12570	31	18	.	.	PUNCT
cjfa-12570	32	1	the	the	DET
cjfa-12570	32	2	research	research	NOUN
cjfa-12570	32	3	method	method	NOUN
cjfa-12570	32	4	used	use	VERB
cjfa-12570	32	5	in	in	ADP
cjfa-12570	32	6	the	the	DET
cjfa-12570	32	7	article	article	NOUN
cjfa-12570	32	8	was	be	AUX
cjfa-12570	32	9	based	base	VERB
cjfa-12570	32	10	on	on	ADP
cjfa-12570	32	11	the	the	DET
cjfa-12570	32	12	literature	literature	NOUN
cjfa-12570	32	13	analysis	analysis	NOUN
cjfa-12570	32	14	in	in	ADP
cjfa-12570	32	15	the	the	DET
cjfa-12570	32	16	field	field	NOUN
cjfa-12570	32	17	of	of	ADP
cjfa-12570	32	18	management	management	NOUN
cjfa-12570	32	19	decentralization	decentralization	NOUN
cjfa-12570	32	20	,	,	PUNCT
cjfa-12570	32	21	responsibility	responsibility	NOUN
cjfa-12570	32	22	accounting	accounting	NOUN
cjfa-12570	32	23	and	and	CCONJ
cjfa-12570	32	24	segment	segment	NOUN
cjfa-12570	32	25	reporting	reporting	NOUN
cjfa-12570	32	26	.	.	PUNCT
cjfa-12570	33	1	also	also	ADV
cjfa-12570	33	2	description	description	NOUN
cjfa-12570	33	3	and	and	CCONJ
cjfa-12570	33	4	comparison	comparison	NOUN
cjfa-12570	33	5	method	method	NOUN
cjfa-12570	33	6	were	be	AUX
cjfa-12570	33	7	used	use	VERB
cjfa-12570	33	8	.	.	PUNCT
cjfa-12570	34	1	responsibility	responsibility	NOUN
cjfa-12570	34	2	accounting	accounting	NOUN
cjfa-12570	34	3	inspiration	inspiration	NOUN
cjfa-12570	34	4	for	for	ADP
cjfa-12570	34	5	segment	segment	NOUN
cjfa-12570	34	6	reporting	report	VERB
cjfa-12570	34	7	221	221	NUM
cjfa-12570	34	8	the	the	DET
cjfa-12570	34	9	concept	concept	NOUN
cjfa-12570	34	10	of	of	ADP
cjfa-12570	34	11	decentralization	decentralization	NOUN
cjfa-12570	34	12	the	the	DET
cjfa-12570	34	13	progressive	progressive	ADJ
cjfa-12570	34	14	economic	economic	ADJ
cjfa-12570	34	15	development	development	NOUN
cjfa-12570	34	16	is	be	AUX
cjfa-12570	34	17	directly	directly	ADV
cjfa-12570	34	18	linked	link	VERB
cjfa-12570	34	19	with	with	ADP
cjfa-12570	34	20	the	the	DET
cjfa-12570	34	21	development	development	NOUN
cjfa-12570	34	22	of	of	ADP
cjfa-12570	34	23	the	the	DET
cjfa-12570	34	24	companies	company	NOUN
cjfa-12570	34	25	.	.	PUNCT
cjfa-12570	35	1	their	their	PRON
cjfa-12570	35	2	development	development	NOUN
cjfa-12570	35	3	can	can	AUX
cjfa-12570	35	4	be	be	AUX
cjfa-12570	35	5	carried	carry	VERB
cjfa-12570	35	6	out	out	ADP
cjfa-12570	35	7	in	in	ADP
cjfa-12570	35	8	various	various	ADJ
cjfa-12570	35	9	ways	way	NOUN
cjfa-12570	35	10	.	.	PUNCT
cjfa-12570	36	1	the	the	DET
cjfa-12570	36	2	main	main	ADJ
cjfa-12570	36	3	include	include	VERB
cjfa-12570	36	4	specialization	specialization	NOUN
cjfa-12570	36	5	and	and	CCONJ
cjfa-12570	36	6	diversification	diversification	NOUN
cjfa-12570	36	7	.	.	PUNCT
cjfa-12570	37	1	the	the	DET
cjfa-12570	37	2	first	first	ADJ
cjfa-12570	37	3	requires	require	VERB
cjfa-12570	37	4	the	the	DET
cjfa-12570	37	5	company	company	NOUN
cjfa-12570	37	6	to	to	PART
cjfa-12570	37	7	focus	focus	VERB
cjfa-12570	37	8	on	on	ADP
cjfa-12570	37	9	one	one	NUM
cjfa-12570	37	10	area	area	NOUN
cjfa-12570	37	11	and	and	CCONJ
cjfa-12570	37	12	reach	reach	VERB
cjfa-12570	37	13	maximum	maximum	ADJ
cjfa-12570	37	14	efficiency	efficiency	NOUN
cjfa-12570	37	15	.	.	PUNCT
cjfa-12570	38	1	the	the	DET
cjfa-12570	38	2	second	second	ADJ
cjfa-12570	38	3	involves	involve	VERB
cjfa-12570	38	4	widening	widen	VERB
cjfa-12570	38	5	the	the	DET
cjfa-12570	38	6	scope	scope	NOUN
cjfa-12570	38	7	of	of	ADP
cjfa-12570	38	8	its	its	PRON
cjfa-12570	38	9	operations	operation	NOUN
cjfa-12570	38	10	and	and	CCONJ
cjfa-12570	38	11	may	may	AUX
cjfa-12570	38	12	take	take	VERB
cjfa-12570	38	13	the	the	DET
cjfa-12570	38	14	form	form	NOUN
cjfa-12570	38	15	of	of	ADP
cjfa-12570	38	16	(	(	PUNCT
cjfa-12570	38	17	nowosielski	nowosielski	PROPN
cjfa-12570	38	18	,	,	PUNCT
cjfa-12570	38	19	2001	2001	NUM
cjfa-12570	38	20	,	,	PUNCT
cjfa-12570	38	21	p.	p.	NOUN
cjfa-12570	38	22	12	12	NUM
cjfa-12570	38	23	):	):	PUNCT
cjfa-12570	38	24	■	■	PUNCT
cjfa-12570	38	25	territorial	territorial	ADJ
cjfa-12570	38	26	diversification	diversification	NOUN
cjfa-12570	38	27	–	–	PUNCT
cjfa-12570	38	28	expansion	expansion	NOUN
cjfa-12570	38	29	of	of	ADP
cjfa-12570	38	30	existing	exist	VERB
cjfa-12570	38	31	operations	operation	NOUN
cjfa-12570	38	32	to	to	ADP
cjfa-12570	38	33	new	new	ADJ
cjfa-12570	38	34	markets	market	NOUN
cjfa-12570	38	35	,	,	PUNCT
cjfa-12570	38	36	■	■	PUNCT
cjfa-12570	38	37	horizontal	horizontal	ADJ
cjfa-12570	38	38	diversification	diversification	NOUN
cjfa-12570	38	39	–	–	PUNCT
cjfa-12570	38	40	expansion	expansion	NOUN
cjfa-12570	38	41	of	of	ADP
cjfa-12570	38	42	existing	exist	VERB
cjfa-12570	38	43	operations	operation	NOUN
cjfa-12570	38	44	by	by	ADP
cjfa-12570	38	45	the	the	DET
cjfa-12570	38	46	input	input	NOUN
cjfa-12570	38	47	unit	unit	NOUN
cjfa-12570	38	48	in	in	ADP
cjfa-12570	38	49	the	the	DET
cjfa-12570	38	50	new	new	ADJ
cjfa-12570	38	51	field	field	NOUN
cjfa-12570	38	52	of	of	ADP
cjfa-12570	38	53	activity	activity	NOUN
cjfa-12570	38	54	,	,	PUNCT
cjfa-12570	38	55	■	■	PUNCT
cjfa-12570	38	56	vertical	vertical	ADJ
cjfa-12570	38	57	diversification	diversification	NOUN
cjfa-12570	38	58	–	–	PUNCT
cjfa-12570	38	59	expansion	expansion	NOUN
cjfa-12570	38	60	of	of	ADP
cjfa-12570	38	61	existing	exist	VERB
cjfa-12570	38	62	operations	operation	NOUN
cjfa-12570	38	63	through	through	ADP
cjfa-12570	38	64	the	the	DET
cjfa-12570	38	65	acquisition	acquisition	NOUN
cjfa-12570	38	66	of	of	ADP
cjfa-12570	38	67	new	new	ADJ
cjfa-12570	38	68	skills	skill	NOUN
cjfa-12570	38	69	and	and	CCONJ
cjfa-12570	38	70	strengthening	strengthen	VERB
cjfa-12570	38	71	the	the	DET
cjfa-12570	38	72	competitiveness	competitiveness	NOUN
cjfa-12570	38	73	of	of	ADP
cjfa-12570	38	74	the	the	DET
cjfa-12570	38	75	existing	exist	VERB
cjfa-12570	38	76	area	area	NOUN
cjfa-12570	38	77	under	under	ADP
cjfa-12570	38	78	the	the	DET
cjfa-12570	38	79	backward	backward	ADJ
cjfa-12570	38	80	or	or	CCONJ
cjfa-12570	38	81	forward	forward	ADJ
cjfa-12570	38	82	integration	integration	NOUN
cjfa-12570	38	83	.	.	PUNCT
cjfa-12570	39	1	the	the	DET
cjfa-12570	39	2	50s	50	NOUN
cjfa-12570	39	3	and	and	CCONJ
cjfa-12570	39	4	60s	60	NOUN
cjfa-12570	39	5	of	of	ADP
cjfa-12570	39	6	the	the	DET
cjfa-12570	39	7	twentieth	twentieth	ADJ
cjfa-12570	39	8	century	century	NOUN
cjfa-12570	39	9	was	be	AUX
cjfa-12570	39	10	a	a	DET
cjfa-12570	39	11	period	period	NOUN
cjfa-12570	39	12	of	of	ADP
cjfa-12570	39	13	significant	significant	ADJ
cjfa-12570	39	14	diversification	diversification	NOUN
cjfa-12570	39	15	of	of	ADP
cjfa-12570	39	16	the	the	DET
cjfa-12570	39	17	companies	company	NOUN
cjfa-12570	39	18	economic	economic	ADJ
cjfa-12570	39	19	activities	activity	NOUN
cjfa-12570	39	20	.	.	PUNCT
cjfa-12570	40	1	as	as	ADP
cjfa-12570	40	2	a	a	DET
cjfa-12570	40	3	result	result	NOUN
cjfa-12570	40	4	of	of	ADP
cjfa-12570	40	5	that	that	DET
cjfa-12570	40	6	large	large	ADJ
cjfa-12570	40	7	and	and	CCONJ
cjfa-12570	40	8	international	international	ADJ
cjfa-12570	40	9	companies	company	NOUN
cjfa-12570	40	10	were	be	AUX
cjfa-12570	40	11	created	create	VERB
cjfa-12570	40	12	,	,	PUNCT
cjfa-12570	40	13	which	which	PRON
cjfa-12570	40	14	were	be	AUX
cjfa-12570	40	15	offering	offer	VERB
cjfa-12570	40	16	different	different	ADJ
cjfa-12570	40	17	types	type	NOUN
cjfa-12570	40	18	of	of	ADP
cjfa-12570	40	19	products	product	NOUN
cjfa-12570	40	20	(	(	PUNCT
cjfa-12570	40	21	choi	choi	NOUN
cjfa-12570	40	22	,	,	PUNCT
cjfa-12570	40	23	2003	2003	NUM
cjfa-12570	40	24	,	,	PUNCT
cjfa-12570	40	25	pp	pp	ADV
cjfa-12570	40	26	.	.	PUNCT
cjfa-12570	41	1	22–1	22–1	NUM
cjfa-12570	41	2	)	)	PUNCT
cjfa-12570	41	3	.	.	PUNCT
cjfa-12570	42	1	the	the	DET
cjfa-12570	42	2	motive	motive	NOUN
cjfa-12570	42	3	which	which	PRON
cjfa-12570	42	4	guided	guide	VERB
cjfa-12570	42	5	these	these	DET
cjfa-12570	42	6	organisations	organisation	NOUN
cjfa-12570	42	7	in	in	ADP
cjfa-12570	42	8	expanding	expand	VERB
cjfa-12570	42	9	their	their	PRON
cjfa-12570	42	10	business	business	NOUN
cjfa-12570	42	11	was	be	AUX
cjfa-12570	42	12	to	to	PART
cjfa-12570	42	13	reduce	reduce	VERB
cjfa-12570	42	14	business	business	NOUN
cjfa-12570	42	15	risks	risk	NOUN
cjfa-12570	42	16	by	by	ADP
cjfa-12570	42	17	stabilizing	stabilize	VERB
cjfa-12570	42	18	the	the	DET
cjfa-12570	42	19	size	size	NOUN
cjfa-12570	42	20	of	of	ADP
cjfa-12570	42	21	their	their	PRON
cjfa-12570	42	22	revenue	revenue	NOUN
cjfa-12570	42	23	.	.	PUNCT
cjfa-12570	43	1	the	the	DET
cjfa-12570	43	2	consequence	consequence	NOUN
cjfa-12570	43	3	of	of	ADP
cjfa-12570	43	4	this	this	DET
cjfa-12570	43	5	growth	growth	NOUN
cjfa-12570	43	6	was	be	AUX
cjfa-12570	43	7	the	the	DET
cjfa-12570	43	8	rise	rise	NOUN
cjfa-12570	43	9	of	of	ADP
cjfa-12570	43	10	the	the	DET
cjfa-12570	43	11	so	so	ADV
cjfa-12570	43	12	-	-	PUNCT
cjfa-12570	43	13	called	call	VERB
cjfa-12570	43	14	conglomerates	conglomerate	NOUN
cjfa-12570	43	15	(	(	PUNCT
cjfa-12570	43	16	prodhan	prodhan	ADJ
cjfa-12570	43	17	,	,	PUNCT
cjfa-12570	43	18	1986	1986	NUM
cjfa-12570	43	19	,	,	PUNCT
cjfa-12570	43	20	p.	p.	NOUN
cjfa-12570	43	21	40	40	NUM
cjfa-12570	43	22	)	)	PUNCT
cjfa-12570	43	23	.	.	PUNCT
cjfa-12570	44	1	they	they	PRON
cjfa-12570	44	2	should	should	AUX
cjfa-12570	44	3	be	be	AUX
cjfa-12570	44	4	understood	understand	VERB
cjfa-12570	44	5	as	as	ADP
cjfa-12570	44	6	companies	company	NOUN
cjfa-12570	44	7	offering	offer	VERB
cjfa-12570	44	8	products	product	NOUN
cjfa-12570	44	9	which	which	PRON
cjfa-12570	44	10	do	do	AUX
cjfa-12570	44	11	not	not	PART
cjfa-12570	44	12	have	have	VERB
cjfa-12570	44	13	common	common	ADJ
cjfa-12570	44	14	features	feature	NOUN
cjfa-12570	44	15	.	.	PUNCT
cjfa-12570	45	1	it	it	PRON
cjfa-12570	45	2	means	mean	VERB
cjfa-12570	45	3	that	that	SCONJ
cjfa-12570	45	4	they	they	PRON
cjfa-12570	45	5	are	be	AUX
cjfa-12570	45	6	not	not	PART
cjfa-12570	45	7	produced	produce	VERB
cjfa-12570	45	8	from	from	ADP
cjfa-12570	45	9	the	the	DET
cjfa-12570	45	10	same	same	ADJ
cjfa-12570	45	11	materials	material	NOUN
cjfa-12570	45	12	,	,	PUNCT
cjfa-12570	45	13	using	use	VERB
cjfa-12570	45	14	the	the	DET
cjfa-12570	45	15	same	same	ADJ
cjfa-12570	45	16	equipment	equipment	NOUN
cjfa-12570	45	17	or	or	CCONJ
cjfa-12570	45	18	using	use	VERB
cjfa-12570	45	19	the	the	DET
cjfa-12570	45	20	same	same	ADJ
cjfa-12570	45	21	technology	technology	NOUN
cjfa-12570	45	22	.	.	PUNCT
cjfa-12570	46	1	in	in	ADP
cjfa-12570	46	2	addition	addition	NOUN
cjfa-12570	46	3	,	,	PUNCT
cjfa-12570	46	4	they	they	PRON
cjfa-12570	46	5	do	do	AUX
cjfa-12570	46	6	not	not	PART
cjfa-12570	46	7	sell	sell	VERB
cjfa-12570	46	8	them	they	PRON
cjfa-12570	46	9	using	use	VERB
cjfa-12570	46	10	the	the	DET
cjfa-12570	46	11	same	same	ADJ
cjfa-12570	46	12	distribution	distribution	NOUN
cjfa-12570	46	13	channels	channel	NOUN
cjfa-12570	46	14	,	,	PUNCT
cjfa-12570	46	15	or	or	CCONJ
cjfa-12570	46	16	to	to	ADP
cjfa-12570	46	17	the	the	DET
cjfa-12570	46	18	same	same	ADJ
cjfa-12570	46	19	customers	customer	NOUN
cjfa-12570	46	20	.	.	PUNCT
cjfa-12570	47	1	the	the	DET
cjfa-12570	47	2	only	only	ADJ
cjfa-12570	47	3	common	common	ADJ
cjfa-12570	47	4	feature	feature	NOUN
cjfa-12570	47	5	is	be	AUX
cjfa-12570	47	6	that	that	SCONJ
cjfa-12570	47	7	it	it	PRON
cjfa-12570	47	8	is	be	AUX
cjfa-12570	47	9	sold	sell	VERB
cjfa-12570	47	10	by	by	ADP
cjfa-12570	47	11	the	the	DET
cjfa-12570	47	12	same	same	ADJ
cjfa-12570	47	13	company	company	NOUN
cjfa-12570	47	14	(	(	PUNCT
cjfa-12570	47	15	cramer	cramer	PROPN
cjfa-12570	47	16	,	,	PUNCT
cjfa-12570	47	17	1968	1968	NUM
cjfa-12570	47	18	,	,	PUNCT
cjfa-12570	47	19	p.	p.	NOUN
cjfa-12570	47	20	17	17	NUM
cjfa-12570	47	21	)	)	PUNCT
cjfa-12570	47	22	.	.	PUNCT
cjfa-12570	48	1	the	the	DET
cjfa-12570	48	2	first	first	ADJ
cjfa-12570	48	3	problem	problem	NOUN
cjfa-12570	48	4	with	with	ADP
cjfa-12570	48	5	these	these	DET
cjfa-12570	48	6	big	big	ADJ
cjfa-12570	48	7	companies	company	NOUN
cjfa-12570	48	8	were	be	AUX
cjfa-12570	48	9	difficulties	difficulty	NOUN
cjfa-12570	48	10	with	with	ADP
cjfa-12570	48	11	the	the	DET
cjfa-12570	48	12	proper	proper	ADJ
cjfa-12570	48	13	management	management	NOUN
cjfa-12570	48	14	.	.	PUNCT
cjfa-12570	49	1	the	the	DET
cjfa-12570	49	2	system	system	NOUN
cjfa-12570	49	3	known	know	VERB
cjfa-12570	49	4	as	as	ADP
cjfa-12570	49	5	the	the	DET
cjfa-12570	49	6	central	central	ADJ
cjfa-12570	49	7	management	management	NOUN
cjfa-12570	49	8	has	have	AUX
cjfa-12570	49	9	become	become	VERB
cjfa-12570	49	10	less	less	ADV
cjfa-12570	49	11	and	and	CCONJ
cjfa-12570	49	12	less	less	ADV
cjfa-12570	49	13	effective	effective	ADJ
cjfa-12570	49	14	.	.	PUNCT
cjfa-12570	50	1	there	there	PRON
cjfa-12570	50	2	appeared	appear	VERB
cjfa-12570	50	3	more	more	ADV
cjfa-12570	50	4	and	and	CCONJ
cjfa-12570	50	5	more	more	ADJ
cjfa-12570	50	6	decision	decision	NOUN
cjfa-12570	50	7	-	-	PUNCT
cjfa-12570	50	8	making	make	VERB
cjfa-12570	50	9	problems	problem	NOUN
cjfa-12570	50	10	that	that	PRON
cjfa-12570	50	11	had	have	VERB
cjfa-12570	50	12	to	to	PART
cjfa-12570	50	13	be	be	AUX
cjfa-12570	50	14	solved	solve	VERB
cjfa-12570	50	15	at	at	ADP
cjfa-12570	50	16	the	the	DET
cjfa-12570	50	17	same	same	ADJ
cjfa-12570	50	18	time	time	NOUN
cjfa-12570	50	19	.	.	PUNCT
cjfa-12570	51	1	communication	communication	NOUN
cjfa-12570	51	2	path	path	NOUN
cjfa-12570	51	3	has	have	AUX
cjfa-12570	51	4	been	be	AUX
cjfa-12570	51	5	extended	extend	VERB
cjfa-12570	51	6	,	,	PUNCT
cjfa-12570	51	7	leading	lead	VERB
cjfa-12570	51	8	to	to	ADP
cjfa-12570	51	9	the	the	DET
cjfa-12570	51	10	risk	risk	NOUN
cjfa-12570	51	11	of	of	ADP
cjfa-12570	51	12	deformation	deformation	NOUN
cjfa-12570	51	13	of	of	ADP
cjfa-12570	51	14	the	the	DET
cjfa-12570	51	15	information	information	NOUN
cjfa-12570	51	16	and	and	CCONJ
cjfa-12570	51	17	distancing	distance	VERB
cjfa-12570	51	18	the	the	DET
cjfa-12570	51	19	top	top	ADJ
cjfa-12570	51	20	management	management	NOUN
cjfa-12570	51	21	from	from	ADP
cjfa-12570	51	22	the	the	DET
cjfa-12570	51	23	source	source	NOUN
cjfa-12570	51	24	of	of	ADP
cjfa-12570	51	25	the	the	DET
cjfa-12570	51	26	problem	problem	NOUN
cjfa-12570	51	27	,	,	PUNCT
cjfa-12570	51	28	reducing	reduce	VERB
cjfa-12570	51	29	understanding	understanding	NOUN
cjfa-12570	51	30	.	.	PUNCT
cjfa-12570	52	1	as	as	ADP
cjfa-12570	52	2	a	a	DET
cjfa-12570	52	3	result	result	NOUN
cjfa-12570	52	4	,	,	PUNCT
cjfa-12570	52	5	large	large	ADJ
cjfa-12570	52	6	international	international	ADJ
cjfa-12570	52	7	conglomerates	conglomerate	NOUN
cjfa-12570	52	8	have	have	AUX
cjfa-12570	52	9	begun	begin	VERB
cjfa-12570	52	10	to	to	PART
cjfa-12570	52	11	have	have	VERB
cjfa-12570	52	12	more	more	ADV
cjfa-12570	52	13	serious	serious	ADJ
cjfa-12570	52	14	problems	problem	NOUN
cjfa-12570	52	15	,	,	PUNCT
cjfa-12570	52	16	and	and	CCONJ
cjfa-12570	52	17	sometimes	sometimes	ADV
cjfa-12570	52	18	even	even	ADV
cjfa-12570	52	19	brushed	brush	VERB
cjfa-12570	52	20	against	against	ADP
cjfa-12570	52	21	bankruptcy	bankruptcy	NOUN
cjfa-12570	52	22	.	.	PUNCT
cjfa-12570	53	1	the	the	DET
cjfa-12570	53	2	above	above	ADJ
cjfa-12570	53	3	situations	situation	NOUN
cjfa-12570	53	4	occurred	occur	VERB
cjfa-12570	53	5	within	within	ADP
cjfa-12570	53	6	the	the	DET
cjfa-12570	53	7	expanding	expand	VERB
cjfa-12570	53	8	organisations	organisation	NOUN
cjfa-12570	53	9	.	.	PUNCT
cjfa-12570	54	1	to	to	PART
cjfa-12570	54	2	survive	survive	VERB
cjfa-12570	54	3	and	and	CCONJ
cjfa-12570	54	4	function	function	VERB
cjfa-12570	54	5	in	in	ADP
cjfa-12570	54	6	a	a	DET
cjfa-12570	54	7	competitive	competitive	ADJ
cjfa-12570	54	8	way	way	NOUN
cjfa-12570	54	9	,	,	PUNCT
cjfa-12570	54	10	they	they	PRON
cjfa-12570	54	11	had	have	VERB
cjfa-12570	54	12	to	to	PART
cjfa-12570	54	13	move	move	VERB
cjfa-12570	54	14	away	away	ADV
cjfa-12570	54	15	from	from	ADP
cjfa-12570	54	16	a	a	DET
cjfa-12570	54	17	central	central	ADJ
cjfa-12570	54	18	tomasz	tomasz	NOUN
cjfa-12570	54	19	zimnicki222	zimnicki222	PROPN
cjfa-12570	54	20	management	management	NOUN
cjfa-12570	54	21	system	system	NOUN
cjfa-12570	54	22	.	.	PUNCT
cjfa-12570	55	1	this	this	PRON
cjfa-12570	55	2	was	be	AUX
cjfa-12570	55	3	the	the	DET
cjfa-12570	55	4	starting	starting	NOUN
cjfa-12570	55	5	point	point	NOUN
cjfa-12570	55	6	for	for	ADP
cjfa-12570	55	7	the	the	DET
cjfa-12570	55	8	development	development	NOUN
cjfa-12570	55	9	of	of	ADP
cjfa-12570	55	10	the	the	DET
cjfa-12570	55	11	concept	concept	NOUN
cjfa-12570	55	12	of	of	ADP
cjfa-12570	55	13	decentralization	decentralization	NOUN
cjfa-12570	55	14	.	.	PUNCT
cjfa-12570	56	1	the	the	DET
cjfa-12570	56	2	essence	essence	NOUN
cjfa-12570	56	3	of	of	ADP
cjfa-12570	56	4	it	it	PRON
cjfa-12570	56	5	should	should	AUX
cjfa-12570	56	6	be	be	AUX
cjfa-12570	56	7	defined	define	VERB
cjfa-12570	56	8	as	as	ADP
cjfa-12570	56	9	the	the	DET
cjfa-12570	56	10	transfer	transfer	NOUN
cjfa-12570	56	11	of	of	ADP
cjfa-12570	56	12	decision	decision	NOUN
cjfa-12570	56	13	-	-	PUNCT
cjfa-12570	56	14	making	make	VERB
cjfa-12570	56	15	powers	power	NOUN
cjfa-12570	56	16	to	to	ADP
cjfa-12570	56	17	lower	low	ADJ
cjfa-12570	56	18	levels	level	NOUN
cjfa-12570	56	19	of	of	ADP
cjfa-12570	56	20	organizational	organizational	ADJ
cjfa-12570	56	21	structure	structure	NOUN
cjfa-12570	56	22	and	and	CCONJ
cjfa-12570	56	23	to	to	PART
cjfa-12570	56	24	increase	increase	VERB
cjfa-12570	56	25	the	the	DET
cjfa-12570	56	26	independence	independence	NOUN
cjfa-12570	56	27	of	of	ADP
cjfa-12570	56	28	separate	separate	ADJ
cjfa-12570	56	29	areas	area	NOUN
cjfa-12570	56	30	of	of	ADP
cjfa-12570	56	31	the	the	DET
cjfa-12570	56	32	company	company	NOUN
cjfa-12570	56	33	(	(	PUNCT
cjfa-12570	56	34	nowak	nowak	PROPN
cjfa-12570	56	35	,	,	PUNCT
cjfa-12570	56	36	2009	2009	NUM
cjfa-12570	56	37	,	,	PUNCT
cjfa-12570	56	38	p.	p.	NOUN
cjfa-12570	56	39	192	192	NUM
cjfa-12570	56	40	)	)	PUNCT
cjfa-12570	56	41	.	.	PUNCT
cjfa-12570	57	1	the	the	DET
cjfa-12570	57	2	result	result	NOUN
cjfa-12570	57	3	of	of	ADP
cjfa-12570	57	4	this	this	PRON
cjfa-12570	57	5	should	should	AUX
cjfa-12570	57	6	be	be	AUX
cjfa-12570	57	7	improvement	improvement	NOUN
cjfa-12570	57	8	of	of	ADP
cjfa-12570	57	9	resource	resource	NOUN
cjfa-12570	57	10	efficiency	efficiency	NOUN
cjfa-12570	57	11	(	(	PUNCT
cjfa-12570	57	12	juralewicz	juralewicz	NOUN
cjfa-12570	57	13	,	,	PUNCT
cjfa-12570	57	14	2008	2008	NUM
cjfa-12570	57	15	,	,	PUNCT
cjfa-12570	57	16	p.	p.	NOUN
cjfa-12570	57	17	123	123	NUM
cjfa-12570	57	18	)	)	PUNCT
cjfa-12570	57	19	.	.	PUNCT
cjfa-12570	58	1	the	the	DET
cjfa-12570	58	2	implementation	implementation	NOUN
cjfa-12570	58	3	of	of	ADP
cjfa-12570	58	4	the	the	DET
cjfa-12570	58	5	management	management	NOUN
cjfa-12570	58	6	decentralization	decentralization	NOUN
cjfa-12570	58	7	concept	concept	NOUN
cjfa-12570	58	8	requires	require	VERB
cjfa-12570	58	9	a	a	DET
cjfa-12570	58	10	change	change	NOUN
cjfa-12570	58	11	of	of	ADP
cjfa-12570	58	12	organizational	organizational	ADJ
cjfa-12570	58	13	structure	structure	NOUN
cjfa-12570	58	14	and	and	CCONJ
cjfa-12570	58	15	information	information	NOUN
cjfa-12570	58	16	system	system	NOUN
cjfa-12570	58	17	in	in	ADP
cjfa-12570	58	18	the	the	DET
cjfa-12570	58	19	company	company	NOUN
cjfa-12570	58	20	.	.	PUNCT
cjfa-12570	59	1	an	an	DET
cjfa-12570	59	2	appropriate	appropriate	ADJ
cjfa-12570	59	3	organizational	organizational	ADJ
cjfa-12570	59	4	structure	structure	NOUN
cjfa-12570	59	5	allows	allow	VERB
cjfa-12570	59	6	for	for	ADP
cjfa-12570	59	7	efficient	efficient	ADJ
cjfa-12570	59	8	distribution	distribution	NOUN
cjfa-12570	59	9	of	of	ADP
cjfa-12570	59	10	tasks	task	NOUN
cjfa-12570	59	11	,	,	PUNCT
cjfa-12570	59	12	delegation	delegation	NOUN
cjfa-12570	59	13	of	of	ADP
cjfa-12570	59	14	authority	authority	NOUN
cjfa-12570	59	15	and	and	CCONJ
cjfa-12570	59	16	responsibility	responsibility	NOUN
cjfa-12570	59	17	to	to	ADP
cjfa-12570	59	18	managers	manager	NOUN
cjfa-12570	59	19	of	of	ADP
cjfa-12570	59	20	individual	individual	ADJ
cjfa-12570	59	21	areas	area	NOUN
cjfa-12570	59	22	.	.	PUNCT
cjfa-12570	60	1	the	the	DET
cjfa-12570	60	2	design	design	NOUN
cjfa-12570	60	3	of	of	ADP
cjfa-12570	60	4	the	the	DET
cjfa-12570	60	5	structure	structure	NOUN
cjfa-12570	60	6	requires	require	VERB
cjfa-12570	60	7	the	the	DET
cjfa-12570	60	8	identification	identification	NOUN
cjfa-12570	60	9	of	of	ADP
cjfa-12570	60	10	individual	individual	ADJ
cjfa-12570	60	11	work	work	NOUN
cjfa-12570	60	12	positions	position	NOUN
cjfa-12570	60	13	and	and	CCONJ
cjfa-12570	60	14	grouped	group	VERB
cjfa-12570	60	15	in	in	ADP
cjfa-12570	60	16	a	a	DET
cjfa-12570	60	17	logical	logical	ADJ
cjfa-12570	60	18	way	way	NOUN
cjfa-12570	60	19	.	.	PUNCT
cjfa-12570	61	1	responsibility	responsibility	NOUN
cjfa-12570	61	2	accounting	account	VERB
cjfa-12570	61	3	the	the	DET
cjfa-12570	61	4	implementation	implementation	NOUN
cjfa-12570	61	5	of	of	ADP
cjfa-12570	61	6	an	an	DET
cjfa-12570	61	7	appropriate	appropriate	ADJ
cjfa-12570	61	8	organizational	organizational	ADJ
cjfa-12570	61	9	structure	structure	NOUN
cjfa-12570	61	10	in	in	ADP
cjfa-12570	61	11	not	not	PART
cjfa-12570	61	12	enough	enough	ADJ
cjfa-12570	61	13	for	for	SCONJ
cjfa-12570	61	14	the	the	DET
cjfa-12570	61	15	management	management	NOUN
cjfa-12570	61	16	system	system	NOUN
cjfa-12570	61	17	based	base	VERB
cjfa-12570	61	18	on	on	ADP
cjfa-12570	61	19	the	the	DET
cjfa-12570	61	20	decentralization	decentralization	NOUN
cjfa-12570	61	21	concept	concept	NOUN
cjfa-12570	61	22	to	to	PART
cjfa-12570	61	23	function	function	VERB
cjfa-12570	61	24	properly	properly	ADV
cjfa-12570	61	25	.	.	PUNCT
cjfa-12570	62	1	there	there	PRON
cjfa-12570	62	2	is	be	VERB
cjfa-12570	62	3	also	also	ADV
cjfa-12570	62	4	the	the	DET
cjfa-12570	62	5	need	need	NOUN
cjfa-12570	62	6	of	of	ADP
cjfa-12570	62	7	an	an	DET
cjfa-12570	62	8	appropriate	appropriate	ADJ
cjfa-12570	62	9	information	information	NOUN
cjfa-12570	62	10	system	system	NOUN
cjfa-12570	62	11	.	.	PUNCT
cjfa-12570	63	1	company	company	NOUN
cjfa-12570	63	2	’s	’s	PART
cjfa-12570	63	3	management	management	NOUN
cjfa-12570	63	4	requires	require	VERB
cjfa-12570	63	5	current	current	ADJ
cjfa-12570	63	6	and	and	CCONJ
cjfa-12570	63	7	reliable	reliable	ADJ
cjfa-12570	63	8	information	information	NOUN
cjfa-12570	63	9	about	about	ADP
cjfa-12570	63	10	economic	economic	ADJ
cjfa-12570	63	11	situation	situation	NOUN
cjfa-12570	63	12	in	in	ADP
cjfa-12570	63	13	each	each	PRON
cjfa-12570	63	14	of	of	ADP
cjfa-12570	63	15	separate	separate	ADJ
cjfa-12570	63	16	areas	area	NOUN
cjfa-12570	63	17	of	of	ADP
cjfa-12570	63	18	company	company	NOUN
cjfa-12570	63	19	’s	’s	PART
cjfa-12570	63	20	activity	activity	NOUN
cjfa-12570	63	21	.	.	PUNCT
cjfa-12570	64	1	in	in	ADP
cjfa-12570	64	2	addition	addition	NOUN
cjfa-12570	64	3	,	,	PUNCT
cjfa-12570	64	4	the	the	DET
cjfa-12570	64	5	appropriate	appropriate	ADJ
cjfa-12570	64	6	flow	flow	NOUN
cjfa-12570	64	7	of	of	ADP
cjfa-12570	64	8	information	information	NOUN
cjfa-12570	64	9	between	between	ADP
cjfa-12570	64	10	different	different	ADJ
cjfa-12570	64	11	levels	level	NOUN
cjfa-12570	64	12	of	of	ADP
cjfa-12570	64	13	management	management	NOUN
cjfa-12570	64	14	and	and	CCONJ
cjfa-12570	64	15	separate	separate	ADJ
cjfa-12570	64	16	areas	area	NOUN
cjfa-12570	64	17	of	of	ADP
cjfa-12570	64	18	the	the	DET
cjfa-12570	64	19	company	company	NOUN
cjfa-12570	64	20	are	be	AUX
cjfa-12570	64	21	necessary	necessary	ADJ
cjfa-12570	64	22	for	for	ADP
cjfa-12570	64	23	efficient	efficient	ADJ
cjfa-12570	64	24	functioning	functioning	NOUN
cjfa-12570	64	25	of	of	ADP
cjfa-12570	64	26	it	it	PRON
cjfa-12570	64	27	(	(	PUNCT
cjfa-12570	64	28	jackson	jackson	PROPN
cjfa-12570	64	29	,	,	PUNCT
cjfa-12570	64	30	sawyers	sawyer	NOUN
cjfa-12570	64	31	,	,	PUNCT
cjfa-12570	64	32	jenkins	jenkin	NOUN
cjfa-12570	64	33	,	,	PUNCT
cjfa-12570	64	34	2009	2009	NUM
cjfa-12570	64	35	,	,	PUNCT
cjfa-12570	64	36	p.	p.	NOUN
cjfa-12570	64	37	407	407	NUM
cjfa-12570	64	38	)	)	PUNCT
cjfa-12570	64	39	.	.	PUNCT
cjfa-12570	65	1	for	for	ADP
cjfa-12570	65	2	this	this	DET
cjfa-12570	65	3	purpose	purpose	NOUN
cjfa-12570	65	4	in	in	ADP
cjfa-12570	65	5	management	management	NOUN
cjfa-12570	65	6	accounting	account	VERB
cjfa-12570	65	7	the	the	DET
cjfa-12570	65	8	notion	notion	NOUN
cjfa-12570	65	9	of	of	ADP
cjfa-12570	65	10	responsibility	responsibility	NOUN
cjfa-12570	65	11	accounting	accounting	NOUN
cjfa-12570	65	12	was	be	AUX
cjfa-12570	65	13	created	create	VERB
cjfa-12570	65	14	.	.	PUNCT
cjfa-12570	66	1	the	the	DET
cjfa-12570	66	2	responsibility	responsibility	NOUN
cjfa-12570	66	3	accounting	account	VERB
cjfa-12570	66	4	should	should	AUX
cjfa-12570	66	5	be	be	AUX
cjfa-12570	66	6	understood	understand	VERB
cjfa-12570	66	7	as	as	ADP
cjfa-12570	66	8	a	a	DET
cjfa-12570	66	9	retrospective	retrospective	ADJ
cjfa-12570	66	10	and	and	CCONJ
cjfa-12570	66	11	prospective	prospective	ADJ
cjfa-12570	66	12	information	information	NOUN
cjfa-12570	66	13	system	system	NOUN
cjfa-12570	66	14	which	which	PRON
cjfa-12570	66	15	serves	serve	VERB
cjfa-12570	66	16	its	its	PRON
cjfa-12570	66	17	users	user	NOUN
cjfa-12570	66	18	for	for	ADP
cjfa-12570	66	19	planning	planning	NOUN
cjfa-12570	66	20	,	,	PUNCT
cjfa-12570	66	21	identification	identification	NOUN
cjfa-12570	66	22	,	,	PUNCT
cjfa-12570	66	23	measurement	measurement	NOUN
cjfa-12570	66	24	,	,	PUNCT
cjfa-12570	66	25	analysis	analysis	NOUN
cjfa-12570	66	26	and	and	CCONJ
cjfa-12570	66	27	evaluation	evaluation	NOUN
cjfa-12570	66	28	the	the	DET
cjfa-12570	66	29	activity	activity	NOUN
cjfa-12570	66	30	of	of	ADP
cjfa-12570	66	31	those	those	PRON
cjfa-12570	66	32	who	who	PRON
cjfa-12570	66	33	were	be	AUX
cjfa-12570	66	34	responsible	responsible	ADJ
cjfa-12570	66	35	for	for	ADP
cjfa-12570	66	36	the	the	DET
cjfa-12570	66	37	different	different	ADJ
cjfa-12570	66	38	areas	area	NOUN
cjfa-12570	66	39	of	of	ADP
cjfa-12570	66	40	the	the	DET
cjfa-12570	66	41	company	company	NOUN
cjfa-12570	66	42	(	(	PUNCT
cjfa-12570	66	43	sojak	sojak	ADV
cjfa-12570	66	44	,	,	PUNCT
cjfa-12570	66	45	2001	2001	NUM
cjfa-12570	66	46	,	,	PUNCT
cjfa-12570	66	47	p.	p.	NOUN
cjfa-12570	66	48	21	21	NUM
cjfa-12570	66	49	)	)	PUNCT
cjfa-12570	66	50	.	.	PUNCT
cjfa-12570	67	1	the	the	DET
cjfa-12570	67	2	essence	essence	NOUN
cjfa-12570	67	3	of	of	ADP
cjfa-12570	67	4	it	it	PRON
cjfa-12570	67	5	comes	come	VERB
cjfa-12570	67	6	down	down	ADP
cjfa-12570	67	7	to	to	ADP
cjfa-12570	67	8	the	the	DET
cjfa-12570	67	9	preparation	preparation	NOUN
cjfa-12570	67	10	of	of	ADP
cjfa-12570	67	11	the	the	DET
cjfa-12570	67	12	budgets	budget	NOUN
cjfa-12570	67	13	for	for	ADP
cjfa-12570	67	14	the	the	DET
cjfa-12570	67	15	areas	area	NOUN
cjfa-12570	67	16	,	,	PUNCT
cjfa-12570	67	17	gather	gather	VERB
cjfa-12570	67	18	information	information	NOUN
cjfa-12570	67	19	about	about	ADP
cjfa-12570	67	20	the	the	DET
cjfa-12570	67	21	results	result	NOUN
cjfa-12570	67	22	of	of	ADP
cjfa-12570	67	23	the	the	DET
cjfa-12570	67	24	activities	activity	NOUN
cjfa-12570	67	25	that	that	PRON
cjfa-12570	67	26	took	take	VERB
cjfa-12570	67	27	place	place	NOUN
cjfa-12570	67	28	there	there	ADV
cjfa-12570	67	29	and	and	CCONJ
cjfa-12570	67	30	to	to	PART
cjfa-12570	67	31	prepare	prepare	VERB
cjfa-12570	67	32	reports	report	NOUN
cjfa-12570	67	33	summarizing	summarize	VERB
cjfa-12570	67	34	their	their	PRON
cjfa-12570	67	35	performance	performance	NOUN
cjfa-12570	67	36	,	,	PUNCT
cjfa-12570	67	37	which	which	PRON
cjfa-12570	67	38	is	be	AUX
cjfa-12570	67	39	the	the	DET
cjfa-12570	67	40	basis	basis	NOUN
cjfa-12570	67	41	for	for	ADP
cjfa-12570	67	42	the	the	DET
cjfa-12570	67	43	assessment	assessment	NOUN
cjfa-12570	67	44	of	of	ADP
cjfa-12570	67	45	those	those	PRON
cjfa-12570	67	46	responsible	responsible	ADJ
cjfa-12570	67	47	for	for	ADP
cjfa-12570	67	48	managing	manage	VERB
cjfa-12570	67	49	those	those	DET
cjfa-12570	67	50	areas	area	NOUN
cjfa-12570	67	51	(	(	PUNCT
cjfa-12570	67	52	smith	smith	PROPN
cjfa-12570	67	53	,	,	PUNCT
cjfa-12570	67	54	keith	keith	PROPN
cjfa-12570	67	55	,	,	PUNCT
cjfa-12570	67	56	stephens	stephen	NOUN
cjfa-12570	67	57	,	,	PUNCT
cjfa-12570	67	58	1986	1986	NUM
cjfa-12570	67	59	,	,	PUNCT
cjfa-12570	67	60	p.	p.	NOUN
cjfa-12570	67	61	953	953	NUM
cjfa-12570	67	62	)	)	PUNCT
cjfa-12570	67	63	.	.	PUNCT
cjfa-12570	68	1	therefore	therefore	ADV
cjfa-12570	68	2	,	,	PUNCT
cjfa-12570	68	3	the	the	DET
cjfa-12570	68	4	purpose	purpose	NOUN
cjfa-12570	68	5	of	of	ADP
cjfa-12570	68	6	the	the	DET
cjfa-12570	68	7	responsibility	responsibility	NOUN
cjfa-12570	68	8	accounting	account	VERB
cjfa-12570	68	9	should	should	AUX
cjfa-12570	68	10	be	be	AUX
cjfa-12570	68	11	defined	define	VERB
cjfa-12570	68	12	as	as	ADP
cjfa-12570	68	13	the	the	DET
cjfa-12570	68	14	measurement	measurement	NOUN
cjfa-12570	68	15	of	of	ADP
cjfa-12570	68	16	the	the	DET
cjfa-12570	68	17	plans	plan	NOUN
cjfa-12570	68	18	in	in	ADP
cjfa-12570	68	19	the	the	DET
cjfa-12570	68	20	form	form	NOUN
cjfa-12570	68	21	of	of	ADP
cjfa-12570	68	22	the	the	DET
cjfa-12570	68	23	budgets	budget	NOUN
cjfa-12570	68	24	and	and	CCONJ
cjfa-12570	68	25	the	the	DET
cjfa-12570	68	26	results	result	NOUN
cjfa-12570	68	27	in	in	ADP
cjfa-12570	68	28	the	the	DET
cjfa-12570	68	29	form	form	NOUN
cjfa-12570	68	30	of	of	ADP
cjfa-12570	68	31	performance	performance	NOUN
cjfa-12570	68	32	of	of	ADP
cjfa-12570	68	33	the	the	DET
cjfa-12570	68	34	budgets	budget	NOUN
cjfa-12570	68	35	for	for	ADP
cjfa-12570	68	36	each	each	PRON
cjfa-12570	68	37	of	of	ADP
cjfa-12570	68	38	the	the	DET
cjfa-12570	68	39	separate	separate	ADJ
cjfa-12570	68	40	areas	area	NOUN
cjfa-12570	68	41	(	(	PUNCT
cjfa-12570	68	42	bhimani	bhimani	NOUN
cjfa-12570	68	43	,	,	PUNCT
cjfa-12570	68	44	horngren	horngren	PROPN
cjfa-12570	68	45	,	,	PUNCT
cjfa-12570	68	46	datar	datar	PROPN
cjfa-12570	68	47	,	,	PUNCT
cjfa-12570	68	48	foster	foster	ADJ
cjfa-12570	68	49	,	,	PUNCT
cjfa-12570	68	50	1999	1999	NUM
cjfa-12570	68	51	,	,	PUNCT
cjfa-12570	68	52	p.	p.	NOUN
cjfa-12570	68	53	487	487	NUM
cjfa-12570	68	54	)	)	PUNCT
cjfa-12570	68	55	.	.	PUNCT
cjfa-12570	69	1	responsibility	responsibility	NOUN
cjfa-12570	69	2	accounting	accounting	NOUN
cjfa-12570	69	3	inspiration	inspiration	NOUN
cjfa-12570	69	4	for	for	ADP
cjfa-12570	69	5	segment	segment	NOUN
cjfa-12570	69	6	reporting	report	VERB
cjfa-12570	69	7	223	223	NUM
cjfa-12570	69	8	the	the	DET
cjfa-12570	69	9	responsibility	responsibility	NOUN
cjfa-12570	69	10	accounting	accounting	NOUN
cjfa-12570	69	11	fulfils	fulfil	VERB
cjfa-12570	69	12	its	its	PRON
cjfa-12570	69	13	role	role	NOUN
cjfa-12570	69	14	when	when	SCONJ
cjfa-12570	69	15	it	it	PRON
cjfa-12570	69	16	provides	provide	VERB
cjfa-12570	69	17	proper	proper	ADJ
cjfa-12570	69	18	information	information	NOUN
cjfa-12570	69	19	about	about	ADP
cjfa-12570	69	20	the	the	DET
cjfa-12570	69	21	manager	manager	NOUN
cjfa-12570	69	22	of	of	ADP
cjfa-12570	69	23	a	a	DET
cjfa-12570	69	24	given	give	VERB
cjfa-12570	69	25	area	area	NOUN
cjfa-12570	69	26	,	,	PUNCT
cjfa-12570	69	27	the	the	DET
cjfa-12570	69	28	information	information	NOUN
cjfa-12570	69	29	about	about	ADP
cjfa-12570	69	30	the	the	DET
cjfa-12570	69	31	activities	activity	NOUN
cjfa-12570	69	32	the	the	DET
cjfa-12570	69	33	manager	manager	NOUN
cjfa-12570	69	34	can	can	AUX
cjfa-12570	69	35	control	control	VERB
cjfa-12570	69	36	that	that	PRON
cjfa-12570	69	37	allow	allow	VERB
cjfa-12570	69	38	the	the	DET
cjfa-12570	69	39	assessment	assessment	NOUN
cjfa-12570	69	40	of	of	ADP
cjfa-12570	69	41	the	the	DET
cjfa-12570	69	42	manager	manager	NOUN
cjfa-12570	69	43	’s	’s	PART
cjfa-12570	69	44	effectiveness	effectiveness	NOUN
cjfa-12570	69	45	.	.	PUNCT
cjfa-12570	70	1	responsibility	responsibility	NOUN
cjfa-12570	70	2	centres	centre	VERB
cjfa-12570	70	3	the	the	DET
cjfa-12570	70	4	heart	heart	NOUN
cjfa-12570	70	5	of	of	ADP
cjfa-12570	70	6	the	the	DET
cjfa-12570	70	7	information	information	NOUN
cjfa-12570	70	8	system	system	NOUN
cjfa-12570	70	9	based	base	VERB
cjfa-12570	70	10	on	on	ADP
cjfa-12570	70	11	the	the	DET
cjfa-12570	70	12	responsibility	responsibility	NOUN
cjfa-12570	70	13	accounting	accounting	NOUN
cjfa-12570	70	14	concept	concept	NOUN
cjfa-12570	70	15	are	be	AUX
cjfa-12570	70	16	internally	internally	ADV
cjfa-12570	70	17	separated	separate	VERB
cjfa-12570	70	18	company	company	NOUN
cjfa-12570	70	19	’s	’s	PART
cjfa-12570	70	20	areas	area	NOUN
cjfa-12570	70	21	called	call	VERB
cjfa-12570	70	22	responsibility	responsibility	NOUN
cjfa-12570	70	23	centres	centre	NOUN
cjfa-12570	70	24	.	.	PUNCT
cjfa-12570	71	1	at	at	ADP
cjfa-12570	71	2	the	the	DET
cjfa-12570	71	3	head	head	NOUN
cjfa-12570	71	4	of	of	ADP
cjfa-12570	71	5	a	a	DET
cjfa-12570	71	6	single	single	ADJ
cjfa-12570	71	7	centre	centre	NOUN
cjfa-12570	71	8	there	there	PRON
cjfa-12570	71	9	is	be	VERB
cjfa-12570	71	10	a	a	DET
cjfa-12570	71	11	manager	manager	NOUN
cjfa-12570	71	12	who	who	PRON
cjfa-12570	71	13	takes	take	VERB
cjfa-12570	71	14	full	full	ADJ
cjfa-12570	71	15	responsibility	responsibility	NOUN
cjfa-12570	71	16	for	for	ADP
cjfa-12570	71	17	the	the	DET
cjfa-12570	71	18	efficiency	efficiency	NOUN
cjfa-12570	71	19	of	of	ADP
cjfa-12570	71	20	the	the	DET
cjfa-12570	71	21	activities	activity	NOUN
cjfa-12570	71	22	that	that	PRON
cjfa-12570	71	23	took	take	VERB
cjfa-12570	71	24	place	place	NOUN
cjfa-12570	71	25	there	there	ADV
cjfa-12570	71	26	.	.	PUNCT
cjfa-12570	72	1	the	the	DET
cjfa-12570	72	2	manager	manager	NOUN
cjfa-12570	72	3	has	have	VERB
cjfa-12570	72	4	the	the	DET
cjfa-12570	72	5	right	right	NOUN
cjfa-12570	72	6	to	to	PART
cjfa-12570	72	7	decide	decide	VERB
cjfa-12570	72	8	how	how	SCONJ
cjfa-12570	72	9	to	to	PART
cjfa-12570	72	10	use	use	VERB
cjfa-12570	72	11	their	their	PRON
cjfa-12570	72	12	resources	resource	NOUN
cjfa-12570	72	13	to	to	PART
cjfa-12570	72	14	carry	carry	VERB
cjfa-12570	72	15	out	out	ADP
cjfa-12570	72	16	the	the	DET
cjfa-12570	72	17	tasks	task	NOUN
cjfa-12570	72	18	.	.	PUNCT
cjfa-12570	73	1	depending	depend	VERB
cjfa-12570	73	2	on	on	ADP
cjfa-12570	73	3	the	the	DET
cjfa-12570	73	4	range	range	NOUN
cjfa-12570	73	5	of	of	ADP
cjfa-12570	73	6	decision	decision	NOUN
cjfa-12570	73	7	and	and	CCONJ
cjfa-12570	73	8	responsibilities	responsibility	NOUN
cjfa-12570	73	9	of	of	ADP
cjfa-12570	73	10	the	the	DET
cjfa-12570	73	11	manager	manager	NOUN
cjfa-12570	73	12	there	there	PRON
cjfa-12570	73	13	are	be	VERB
cjfa-12570	73	14	four	four	NUM
cjfa-12570	73	15	responsibility	responsibility	NOUN
cjfa-12570	73	16	centres	centre	NOUN
cjfa-12570	73	17	.	.	PUNCT
cjfa-12570	74	1	they	they	PRON
cjfa-12570	74	2	were	be	AUX
cjfa-12570	74	3	presented	present	VERB
cjfa-12570	74	4	and	and	CCONJ
cjfa-12570	74	5	synthetically	synthetically	ADV
cjfa-12570	74	6	characterized	characterize	VERB
cjfa-12570	74	7	in	in	ADP
cjfa-12570	74	8	figure	figure	NOUN
cjfa-12570	74	9	1	1	NUM
cjfa-12570	74	10	.	.	PUNCT
cjfa-12570	74	11	figure	figure	NOUN
cjfa-12570	74	12	1	1	NUM
cjfa-12570	74	13	.	.	NOUN
cjfa-12570	74	14	types	type	NOUN
cjfa-12570	74	15	and	and	CCONJ
cjfa-12570	74	16	characteristics	characteristic	NOUN
cjfa-12570	74	17	of	of	ADP
cjfa-12570	74	18	responsibility	responsibility	NOUN
cjfa-12570	74	19	centres	centre	VERB
cjfa-12570	74	20	the	the	DET
cjfa-12570	74	21	responsibility	responsibility	NOUN
cjfa-12570	74	22	accounting	accounting	NOUN
cjfa-12570	74	23	fulfils	fulfil	VERB
cjfa-12570	74	24	its	its	PRON
cjfa-12570	74	25	role	role	NOUN
cjfa-12570	74	26	when	when	SCONJ
cjfa-12570	74	27	it	it	PRON
cjfa-12570	74	28	provides	provide	VERB
cjfa-12570	74	29	proper	proper	ADJ
cjfa-12570	74	30	information	information	NOUN
cjfa-12570	74	31	about	about	ADP
cjfa-12570	74	32	the	the	DET
cjfa-12570	74	33	manager	manager	NOUN
cjfa-12570	74	34	of	of	ADP
cjfa-12570	74	35	a	a	DET
cjfa-12570	74	36	given	give	VERB
cjfa-12570	74	37	area	area	NOUN
cjfa-12570	74	38	,	,	PUNCT
cjfa-12570	74	39	the	the	DET
cjfa-12570	74	40	information	information	NOUN
cjfa-12570	74	41	about	about	ADP
cjfa-12570	74	42	the	the	DET
cjfa-12570	74	43	activities	activity	NOUN
cjfa-12570	74	44	the	the	DET
cjfa-12570	74	45	manager	manager	NOUN
cjfa-12570	74	46	can	can	AUX
cjfa-12570	74	47	control	control	VERB
cjfa-12570	74	48	that	that	PRON
cjfa-12570	74	49	allow	allow	VERB
cjfa-12570	74	50	the	the	DET
cjfa-12570	74	51	assessment	assessment	NOUN
cjfa-12570	74	52	of	of	ADP
cjfa-12570	74	53	the	the	DET
cjfa-12570	74	54	manager	manager	NOUN
cjfa-12570	74	55	’s	’s	PART
cjfa-12570	74	56	effectiveness	effectiveness	NOUN
cjfa-12570	74	57	.	.	PUNCT
cjfa-12570	75	1	responsibility	responsibility	NOUN
cjfa-12570	75	2	centres	centre	VERB
cjfa-12570	75	3	the	the	DET
cjfa-12570	75	4	heart	heart	NOUN
cjfa-12570	75	5	of	of	ADP
cjfa-12570	75	6	the	the	DET
cjfa-12570	75	7	information	information	NOUN
cjfa-12570	75	8	system	system	NOUN
cjfa-12570	75	9	based	base	VERB
cjfa-12570	75	10	on	on	ADP
cjfa-12570	75	11	the	the	DET
cjfa-12570	75	12	responsibility	responsibility	NOUN
cjfa-12570	75	13	accounting	accounting	NOUN
cjfa-12570	75	14	concept	concept	NOUN
cjfa-12570	75	15	are	be	AUX
cjfa-12570	75	16	internally	internally	ADV
cjfa-12570	75	17	separated	separate	VERB
cjfa-12570	75	18	company	company	NOUN
cjfa-12570	75	19	’s	’s	PART
cjfa-12570	75	20	areas	area	NOUN
cjfa-12570	75	21	called	call	VERB
cjfa-12570	75	22	responsibility	responsibility	NOUN
cjfa-12570	75	23	centres	centre	NOUN
cjfa-12570	75	24	.	.	PUNCT
cjfa-12570	76	1	at	at	ADP
cjfa-12570	76	2	the	the	DET
cjfa-12570	76	3	head	head	NOUN
cjfa-12570	76	4	of	of	ADP
cjfa-12570	76	5	a	a	DET
cjfa-12570	76	6	single	single	ADJ
cjfa-12570	76	7	centre	centre	NOUN
cjfa-12570	76	8	there	there	PRON
cjfa-12570	76	9	is	be	VERB
cjfa-12570	76	10	a	a	DET
cjfa-12570	76	11	manager	manager	NOUN
cjfa-12570	76	12	who	who	PRON
cjfa-12570	76	13	takes	take	VERB
cjfa-12570	76	14	full	full	ADJ
cjfa-12570	76	15	responsibility	responsibility	NOUN
cjfa-12570	76	16	for	for	ADP
cjfa-12570	76	17	the	the	DET
cjfa-12570	76	18	efficiency	efficiency	NOUN
cjfa-12570	76	19	of	of	ADP
cjfa-12570	76	20	the	the	DET
cjfa-12570	76	21	activities	activity	NOUN
cjfa-12570	76	22	that	that	PRON
cjfa-12570	76	23	took	take	VERB
cjfa-12570	76	24	place	place	NOUN
cjfa-12570	76	25	there	there	ADV
cjfa-12570	76	26	.	.	PUNCT
cjfa-12570	77	1	the	the	DET
cjfa-12570	77	2	manager	manager	NOUN
cjfa-12570	77	3	has	have	VERB
cjfa-12570	77	4	the	the	DET
cjfa-12570	77	5	right	right	NOUN
cjfa-12570	77	6	to	to	PART
cjfa-12570	77	7	decide	decide	VERB
cjfa-12570	77	8	how	how	SCONJ
cjfa-12570	77	9	to	to	PART
cjfa-12570	77	10	use	use	VERB
cjfa-12570	77	11	their	their	PRON
cjfa-12570	77	12	resources	resource	NOUN
cjfa-12570	77	13	to	to	PART
cjfa-12570	77	14	carry	carry	VERB
cjfa-12570	77	15	out	out	ADP
cjfa-12570	77	16	the	the	DET
cjfa-12570	77	17	tasks	task	NOUN
cjfa-12570	77	18	.	.	PUNCT
cjfa-12570	78	1	depending	depend	VERB
cjfa-12570	78	2	on	on	ADP
cjfa-12570	78	3	the	the	DET
cjfa-12570	78	4	range	range	NOUN
cjfa-12570	78	5	of	of	ADP
cjfa-12570	78	6	decision	decision	NOUN
cjfa-12570	78	7	and	and	CCONJ
cjfa-12570	78	8	responsibilities	responsibility	NOUN
cjfa-12570	78	9	of	of	ADP
cjfa-12570	78	10	the	the	DET
cjfa-12570	78	11	manager	manager	NOUN
cjfa-12570	78	12	there	there	PRON
cjfa-12570	78	13	are	be	VERB
cjfa-12570	78	14	four	four	NUM
cjfa-12570	78	15	responsibility	responsibility	NOUN
cjfa-12570	78	16	centres	centre	NOUN
cjfa-12570	78	17	.	.	PUNCT
cjfa-12570	79	1	they	they	PRON
cjfa-12570	79	2	were	be	AUX
cjfa-12570	79	3	presented	present	VERB
cjfa-12570	79	4	and	and	CCONJ
cjfa-12570	79	5	synthetically	synthetically	ADV
cjfa-12570	79	6	characterized	characterize	VERB
cjfa-12570	79	7	in	in	ADP
cjfa-12570	79	8	figure	figure	NOUN
cjfa-12570	79	9	1	1	NUM
cjfa-12570	79	10	.	.	PUNCT
cjfa-12570	79	11	figure	figure	NOUN
cjfa-12570	79	12	1	1	NUM
cjfa-12570	79	13	.	.	NOUN
cjfa-12570	79	14	types	type	NOUN
cjfa-12570	79	15	and	and	CCONJ
cjfa-12570	79	16	characteristics	characteristic	NOUN
cjfa-12570	79	17	of	of	ADP
cjfa-12570	79	18	responsibility	responsibility	NOUN
cjfa-12570	79	19	centres	centre	NOUN
cjfa-12570	79	20	source	source	NOUN
cjfa-12570	79	21	:	:	PUNCT
cjfa-12570	79	22	own	own	ADJ
cjfa-12570	79	23	study	study	NOUN
cjfa-12570	79	24	based	base	VERB
cjfa-12570	79	25	on	on	ADP
cjfa-12570	79	26	:	:	PUNCT
cjfa-12570	79	27	sojak	sojak	ADV
cjfa-12570	79	28	,	,	PUNCT
cjfa-12570	79	29	2015	2015	NUM
cjfa-12570	79	30	,	,	PUNCT
cjfa-12570	79	31	pp	pp	ADJ
cjfa-12570	79	32	.	.	PUNCT
cjfa-12570	80	1	537–538	537–538	NUM
cjfa-12570	80	2	.	.	PUNCT
cjfa-12570	81	1	the	the	DET
cjfa-12570	81	2	implementation	implementation	NOUN
cjfa-12570	81	3	of	of	ADP
cjfa-12570	81	4	responsibility	responsibility	NOUN
cjfa-12570	81	5	centres	centre	NOUN
cjfa-12570	81	6	depends	depend	VERB
cjfa-12570	81	7	on	on	ADP
cjfa-12570	81	8	the	the	DET
cjfa-12570	81	9	size	size	NOUN
cjfa-12570	81	10	of	of	ADP
cjfa-12570	81	11	the	the	DET
cjfa-12570	81	12	company	company	NOUN
cjfa-12570	81	13	.	.	PUNCT
cjfa-12570	82	1	it	it	PRON
cjfa-12570	82	2	is	be	AUX
cjfa-12570	82	3	not	not	PART
cjfa-12570	82	4	about	about	ADP
cjfa-12570	82	5	the	the	DET
cjfa-12570	82	6	level	level	NOUN
cjfa-12570	82	7	of	of	ADP
cjfa-12570	82	8	revenues	revenue	NOUN
cjfa-12570	82	9	or	or	CCONJ
cjfa-12570	82	10	assets	asset	NOUN
cjfa-12570	82	11	value	value	NOUN
cjfa-12570	82	12	.	.	PUNCT
cjfa-12570	83	1	the	the	DET
cjfa-12570	83	2	size	size	NOUN
cjfa-12570	83	3	should	should	AUX
cjfa-12570	83	4	be	be	AUX
cjfa-12570	83	5	considered	consider	VERB
cjfa-12570	83	6	from	from	ADP
cjfa-12570	83	7	the	the	DET
cjfa-12570	83	8	standpoint	standpoint	NOUN
cjfa-12570	83	9	of	of	ADP
cjfa-12570	83	10	the	the	DET
cjfa-12570	83	11	functioning	function	VERB
cjfa-12570	83	12	management	management	NOUN
cjfa-12570	83	13	system	system	NOUN
cjfa-12570	83	14	which	which	PRON
cjfa-12570	83	15	will	will	AUX
cjfa-12570	83	16	allow	allow	VERB
cjfa-12570	83	17	or	or	CCONJ
cjfa-12570	83	18	not	not	PART
cjfa-12570	83	19	to	to	PART
cjfa-12570	83	20	separate	separate	VERB
cjfa-12570	83	21	different	different	ADJ
cjfa-12570	83	22	centres	centre	NOUN
cjfa-12570	83	23	.	.	PUNCT
cjfa-12570	84	1	besides	besides	SCONJ
cjfa-12570	84	2	the	the	DET
cjfa-12570	84	3	size	size	NOUN
cjfa-12570	84	4	of	of	ADP
cjfa-12570	84	5	the	the	DET
cjfa-12570	84	6	company	company	NOUN
cjfa-12570	84	7	the	the	DET
cjfa-12570	84	8	types	type	NOUN
cjfa-12570	84	9	of	of	ADP
cjfa-12570	84	10	centres	centre	NOUN
cjfa-12570	84	11	are	be	AUX
cjfa-12570	84	12	affected	affect	VERB
cjfa-12570	84	13	by	by	ADP
cjfa-12570	84	14	the	the	DET
cjfa-12570	84	15	following	following	ADJ
cjfa-12570	84	16	factors	factor	NOUN
cjfa-12570	84	17	:	:	PUNCT
cjfa-12570	84	18	the	the	DET
cjfa-12570	84	19	scope	scope	NOUN
cjfa-12570	84	20	and	and	CCONJ
cjfa-12570	84	21	specificity	specificity	NOUN
cjfa-12570	84	22	of	of	ADP
cjfa-12570	84	23	the	the	DET
cjfa-12570	84	24	company	company	NOUN
cjfa-12570	84	25	’s	’s	PART
cjfa-12570	84	26	activity	activity	NOUN
cjfa-12570	84	27	,	,	PUNCT
cjfa-12570	84	28	the	the	DET
cjfa-12570	84	29	complexity	complexity	NOUN
cjfa-12570	84	30	of	of	ADP
cjfa-12570	84	31	the	the	DET
cjfa-12570	84	32	economic	economic	ADJ
cjfa-12570	84	33	process	process	NOUN
cjfa-12570	84	34	,	,	PUNCT
cjfa-12570	84	35	and	and	CCONJ
cjfa-12570	84	36	the	the	DET
cjfa-12570	84	37	ability	ability	NOUN
cjfa-12570	84	38	to	to	PART
cjfa-12570	84	39	define	define	VERB
cjfa-12570	84	40	the	the	DET
cjfa-12570	84	41	scope	scope	NOUN
cjfa-12570	84	42	of	of	ADP
cjfa-12570	84	43	the	the	DET
cjfa-12570	84	44	authority	authority	NOUN
cjfa-12570	84	45	and	and	CCONJ
cjfa-12570	84	46	responsibility	responsibility	NOUN
cjfa-12570	84	47	(	(	PUNCT
cjfa-12570	84	48	nowak	nowak	PROPN
cjfa-12570	84	49	,	,	PUNCT
cjfa-12570	84	50	2000	2000	NUM
cjfa-12570	84	51	,	,	PUNCT
cjfa-12570	84	52	p.	p.	NOUN
cjfa-12570	84	53	25	25	NUM
cjfa-12570	84	54	)	)	PUNCT
cjfa-12570	84	55	.	.	PUNCT
cjfa-12570	85	1	the	the	DET
cjfa-12570	85	2	separation	separation	NOUN
cjfa-12570	85	3	within	within	ADP
cjfa-12570	85	4	the	the	DET
cjfa-12570	85	5	company	company	NOUN
cjfa-12570	85	6	responsibility	responsibility	NOUN
cjfa-12570	85	7	centres	centre	NOUN
cjfa-12570	85	8	serves	serve	VERB
cjfa-12570	85	9	to	to	PART
cjfa-12570	85	10	increase	increase	VERB
cjfa-12570	85	11	the	the	DET
cjfa-12570	85	12	efficiency	efficiency	NOUN
cjfa-12570	85	13	of	of	ADP
cjfa-12570	85	14	its	its	PRON
cjfa-12570	85	15	operations	operation	NOUN
cjfa-12570	85	16	.	.	PUNCT
cjfa-12570	86	1	it	it	PRON
cjfa-12570	86	2	is	be	AUX
cjfa-12570	86	3	not	not	PART
cjfa-12570	86	4	enough	enough	ADJ
cjfa-12570	86	5	only	only	ADV
cjfa-12570	86	6	to	to	PART
cjfa-12570	86	7	entrust	entrust	VERB
cjfa-12570	86	8	the	the	DET
cjfa-12570	86	9	responsibility	responsibility	NOUN
cjfa-12570	86	10	to	to	ADP
cjfa-12570	86	11	the	the	DET
cjfa-12570	86	12	managers	manager	NOUN
cjfa-12570	86	13	of	of	ADP
cjfa-12570	86	14	these	these	DET
cjfa-12570	86	15	areas	area	NOUN
cjfa-12570	86	16	.	.	PUNCT
cjfa-12570	87	1	it	it	PRON
cjfa-12570	87	2	is	be	AUX
cjfa-12570	87	3	necessary	necessary	ADJ
cjfa-12570	87	4	to	to	PART
cjfa-12570	87	5	define	define	VERB
cjfa-12570	87	6	the	the	DET
cjfa-12570	87	7	principles	principle	NOUN
cjfa-12570	87	8	for	for	ADP
cjfa-12570	87	9	the	the	DET
cjfa-12570	87	10	evaluation	evaluation	NOUN
cjfa-12570	87	11	of	of	ADP
cjfa-12570	87	12	their	their	PRON
cjfa-12570	87	13	work	work	NOUN
cjfa-12570	87	14	and	and	CCONJ
cjfa-12570	87	15	its	its	PRON
cjfa-12570	87	16	systematic	systematic	ADJ
cjfa-12570	87	17	conduct	conduct	NOUN
cjfa-12570	87	18	.	.	PUNCT
cjfa-12570	88	1	appropriate	appropriate	ADJ
cjfa-12570	88	2	economic	economic	ADJ
cjfa-12570	88	3	parameters	parameter	NOUN
cjfa-12570	88	4	are	be	AUX
cjfa-12570	88	5	applied	apply	VERB
cjfa-12570	88	6	here	here	ADV
cjfa-12570	88	7	known	know	VERB
cjfa-12570	88	8	as	as	ADP
cjfa-12570	88	9	indicators	indicator	NOUN
cjfa-12570	88	10	.	.	PUNCT
cjfa-12570	89	1	it	it	PRON
cjfa-12570	89	2	should	should	AUX
cjfa-12570	89	3	be	be	AUX
cjfa-12570	89	4	emphasized	emphasize	VERB
cjfa-12570	89	5	that	that	SCONJ
cjfa-12570	89	6	the	the	DET
cjfa-12570	89	7	measuring	measure	VERB
cjfa-12570	89	8	effectiveness	effectiveness	NOUN
cjfa-12570	89	9	ought	ought	AUX
cjfa-12570	89	10	to	to	PART
cjfa-12570	89	11	operate	operate	VERB
cjfa-12570	89	12	as	as	ADP
cjfa-12570	89	13	an	an	DET
cjfa-12570	89	14	“	"	PUNCT
cjfa-12570	89	15	invisible	invisible	ADJ
cjfa-12570	89	16	hand	hand	NOUN
cjfa-12570	89	17	”	"	PUNCT
cjfa-12570	89	18	.	.	PUNCT
cjfa-12570	90	1	it	it	PRON
cjfa-12570	90	2	means	mean	VERB
cjfa-12570	90	3	that	that	SCONJ
cjfa-12570	90	4	the	the	DET
cjfa-12570	90	5	indicators	indicator	NOUN
cjfa-12570	90	6	are	be	AUX
cjfa-12570	90	7	designed	design	VERB
cjfa-12570	90	8	in	in	ADP
cjfa-12570	90	9	such	such	DET
cjfa-12570	90	10	a	a	DET
cjfa-12570	90	11	way	way	NOUN
cjfa-12570	90	12	that	that	PRON
cjfa-12570	90	13	the	the	DET
cjfa-12570	90	14	manager	manager	NOUN
cjfa-12570	90	15	directing	direct	VERB
cjfa-12570	90	16	them	they	PRON
cjfa-12570	90	17	will	will	AUX
cjfa-12570	90	18	take	take	VERB
cjfa-12570	90	19	decisions	decision	NOUN
cjfa-12570	90	20	within	within	ADP
cjfa-12570	90	21	own	own	ADJ
cjfa-12570	90	22	area	area	NOUN
cjfa-12570	90	23	which	which	PRON
cjfa-12570	90	24	will	will	AUX
cjfa-12570	90	25	be	be	AUX
cjfa-12570	90	26	in	in	ADP
cjfa-12570	90	27	line	line	NOUN
cjfa-12570	90	28	with	with	ADP
cjfa-12570	90	29	the	the	DET
cjfa-12570	90	30	expectation	expectation	NOUN
cjfa-12570	90	31	of	of	ADP
cjfa-12570	90	32	the	the	DET
cjfa-12570	90	33	company	company	NOUN
cjfa-12570	90	34	’s	’s	PART
cjfa-12570	90	35	top	top	ADJ
cjfa-12570	90	36	management	management	NOUN
cjfa-12570	90	37	(	(	PUNCT
cjfa-12570	90	38	jaruga	jaruga	NOUN
cjfa-12570	90	39	,	,	PUNCT
cjfa-12570	90	40	kabalski	kabalski	PROPN
cjfa-12570	90	41	,	,	PUNCT
cjfa-12570	90	42	szychta	szychta	NOUN
cjfa-12570	90	43	,	,	PUNCT
cjfa-12570	90	44	2010	2010	NUM
cjfa-12570	90	45	,	,	PUNCT
cjfa-12570	90	46	p.	p.	NOUN
cjfa-12570	90	47	420	420	NUM
cjfa-12570	90	48	)	)	PUNCT
cjfa-12570	90	49	.	.	PUNCT
cjfa-12570	91	1	this	this	DET
cjfa-12570	91	2	measurement	measurement	NOUN
cjfa-12570	91	3	should	should	AUX
cjfa-12570	91	4	assess	assess	VERB
cjfa-12570	91	5	the	the	DET
cjfa-12570	91	6	manager	manager	NOUN
cjfa-12570	91	7	in	in	ADP
cjfa-12570	91	8	a	a	DET
cjfa-12570	91	9	fair	fair	ADJ
cjfa-12570	91	10	way	way	NOUN
cjfa-12570	91	11	.	.	PUNCT
cjfa-12570	92	1	it	it	PRON
cjfa-12570	92	2	means	mean	VERB
cjfa-12570	92	3	that	that	SCONJ
cjfa-12570	92	4	the	the	DET
cjfa-12570	92	5	indicators	indicator	NOUN
cjfa-12570	92	6	include	include	VERB
cjfa-12570	92	7	only	only	ADV
cjfa-12570	92	8	those	those	DET
cjfa-12570	92	9	areas	area	NOUN
cjfa-12570	92	10	which	which	PRON
cjfa-12570	92	11	are	be	AUX
cjfa-12570	92	12	in	in	ADP
cjfa-12570	92	13	control	control	NOUN
cjfa-12570	92	14	of	of	ADP
cjfa-12570	92	15	the	the	DET
cjfa-12570	92	16	evaluated	evaluated	ADJ
cjfa-12570	92	17	manager	manager	NOUN
cjfa-12570	92	18	(	(	PUNCT
cjfa-12570	92	19	demski	demski	PROPN
cjfa-12570	92	20	,	,	PUNCT
cjfa-12570	92	21	sappington	sappington	PROPN
cjfa-12570	92	22	,	,	PUNCT
cjfa-12570	92	23	1989	1989	NUM
cjfa-12570	92	24	,	,	PUNCT
cjfa-12570	92	25	p.	p.	NOUN
cjfa-12570	92	26	40	40	NUM
cjfa-12570	92	27	)	)	PUNCT
cjfa-12570	92	28	.	.	PUNCT
cjfa-12570	93	1	the	the	DET
cjfa-12570	93	2	subject	subject	NOUN
cjfa-12570	93	3	of	of	ADP
cjfa-12570	93	4	the	the	DET
cjfa-12570	93	5	evaluation	evaluation	NOUN
cjfa-12570	93	6	should	should	AUX
cjfa-12570	93	7	be	be	AUX
cjfa-12570	93	8	both	both	ADV
cjfa-12570	93	9	current	current	ADJ
cjfa-12570	93	10	and	and	CCONJ
cjfa-12570	93	11	long	long	ADJ
cjfa-12570	93	12	-	-	PUNCT
cjfa-12570	93	13	term	term	NOUN
cjfa-12570	93	14	tasks	task	NOUN
cjfa-12570	93	15	.	.	PUNCT
cjfa-12570	94	1	quantitative	quantitative	ADJ
cjfa-12570	94	2	and	and	CCONJ
cjfa-12570	94	3	qualitative	qualitative	ADJ
cjfa-12570	94	4	indicators	indicator	NOUN
cjfa-12570	94	5	are	be	AUX
cjfa-12570	94	6	used	use	VERB
cjfa-12570	94	7	in	in	ADP
cjfa-12570	94	8	assessing	assess	VERB
cjfa-12570	94	9	it	it	PRON
cjfa-12570	94	10	.	.	PUNCT
cjfa-12570	95	1	first	first	ADV
cjfa-12570	95	2	of	of	ADP
cjfa-12570	95	3	them	they	PRON
cjfa-12570	95	4	should	should	AUX
cjfa-12570	95	5	be	be	AUX
cjfa-12570	95	6	understood	understand	VERB
cjfa-12570	95	7	as	as	ADP
cjfa-12570	95	8	a	a	DET
cjfa-12570	95	9	number	number	NOUN
cjfa-12570	95	10	of	of	ADP
cjfa-12570	95	11	quantifiable	quantifiable	ADJ
cjfa-12570	95	12	characteristic	characteristic	ADJ
cjfa-12570	95	13	features	feature	NOUN
cjfa-12570	95	14	of	of	ADP
cjfa-12570	95	15	different	different	ADJ
cjfa-12570	95	16	economic	economic	ADJ
cjfa-12570	95	17	events	event	NOUN
cjfa-12570	95	18	.	.	PUNCT
cjfa-12570	96	1	there	there	PRON
cjfa-12570	96	2	are	be	VERB
cjfa-12570	96	3	financial	financial	ADJ
cjfa-12570	96	4	and	and	CCONJ
cjfa-12570	96	5	non	non	ADJ
cjfa-12570	96	6	-	-	ADJ
cjfa-12570	96	7	financial	financial	ADJ
cjfa-12570	96	8	indicators	indicator	NOUN
cjfa-12570	96	9	.	.	PUNCT
cjfa-12570	97	1	the	the	DET
cjfa-12570	97	2	second	second	ADJ
cjfa-12570	97	3	type	type	NOUN
cjfa-12570	97	4	,	,	PUNCT
cjfa-12570	97	5	qualitative	qualitative	ADJ
cjfa-12570	97	6	indicators	indicator	NOUN
cjfa-12570	97	7	,	,	PUNCT
cjfa-12570	97	8	are	be	AUX
cjfa-12570	97	9	used	use	VERB
cjfa-12570	97	10	for	for	ADP
cjfa-12570	97	11	immeasurable	immeasurable	ADJ
cjfa-12570	97	12	characteristics	characteristic	NOUN
cjfa-12570	97	13	or	or	CCONJ
cjfa-12570	97	14	difficult	difficult	ADJ
cjfa-12570	97	15	to	to	PART
cjfa-12570	97	16	measure	measure	VERB
cjfa-12570	97	17	(	(	PUNCT
cjfa-12570	97	18	nowosielski	nowosielski	NOUN
cjfa-12570	97	19	,	,	PUNCT
cjfa-12570	97	20	2000	2000	NUM
cjfa-12570	97	21	,	,	PUNCT
cjfa-12570	97	22	p.	p.	NOUN
cjfa-12570	97	23	379	379	NUM
cjfa-12570	97	24	)	)	PUNCT
cjfa-12570	97	25	.	.	PUNCT
cjfa-12570	98	1	specification	specification	NOUN
cjfa-12570	98	2	of	of	ADP
cjfa-12570	98	3	the	the	DET
cjfa-12570	98	4	indicators	indicator	NOUN
cjfa-12570	98	5	used	use	VERB
cjfa-12570	98	6	to	to	PART
cjfa-12570	98	7	evaluate	evaluate	VERB
cjfa-12570	98	8	the	the	DET
cjfa-12570	98	9	responsibility	responsibility	NOUN
cjfa-12570	98	10	centres	centre	NOUN
cjfa-12570	98	11	is	be	AUX
cjfa-12570	98	12	shown	show	VERB
cjfa-12570	98	13	in	in	ADP
cjfa-12570	98	14	figure	figure	NOUN
cjfa-12570	98	15	2	2	NUM
cjfa-12570	98	16	.	.	NOUN
cjfa-12570	98	17	types	type	NOUN
cjfa-12570	98	18	of	of	ADP
cjfa-12570	98	19	responsibility	responsibility	NOUN
cjfa-12570	98	20	centres	centre	VERB
cjfa-12570	98	21	characteristics	characteristic	NOUN
cjfa-12570	98	22	responsibility	responsibility	NOUN
cjfa-12570	98	23	centres	centre	NOUN
cjfa-12570	98	24	cost	cost	NOUN
cjfa-12570	98	25	centres	centre	NOUN
cjfa-12570	98	26	revenue	revenue	NOUN
cjfa-12570	98	27	centres	centre	NOUN
cjfa-12570	98	28	profit	profit	NOUN
cjfa-12570	98	29	centres	centre	NOUN
cjfa-12570	98	30	investment	investment	NOUN
cjfa-12570	98	31	centres	centre	VERB
cjfa-12570	98	32	the	the	DET
cjfa-12570	98	33	manager	manager	NOUN
cjfa-12570	98	34	of	of	ADP
cjfa-12570	98	35	this	this	DET
cjfa-12570	98	36	centre	centre	NOUN
cjfa-12570	98	37	is	be	AUX
cjfa-12570	98	38	responsible	responsible	ADJ
cjfa-12570	98	39	for	for	ADP
cjfa-12570	98	40	the	the	DET
cjfa-12570	98	41	costs	cost	NOUN
cjfa-12570	98	42	and	and	CCONJ
cjfa-12570	98	43	has	have	VERB
cjfa-12570	98	44	a	a	DET
cjfa-12570	98	45	right	right	NOUN
cjfa-12570	98	46	to	to	PART
cjfa-12570	98	47	make	make	VERB
cjfa-12570	98	48	decisions	decision	NOUN
cjfa-12570	98	49	affecting	affect	VERB
cjfa-12570	98	50	their	their	PRON
cjfa-12570	98	51	level	level	NOUN
cjfa-12570	98	52	.	.	PUNCT
cjfa-12570	99	1	the	the	DET
cjfa-12570	99	2	manager	manager	NOUN
cjfa-12570	99	3	of	of	ADP
cjfa-12570	99	4	this	this	DET
cjfa-12570	99	5	centre	centre	NOUN
cjfa-12570	99	6	is	be	AUX
cjfa-12570	99	7	responsible	responsible	ADJ
cjfa-12570	99	8	for	for	ADP
cjfa-12570	99	9	the	the	DET
cjfa-12570	99	10	revenues	revenue	NOUN
cjfa-12570	99	11	and	and	CCONJ
cjfa-12570	99	12	has	have	VERB
cjfa-12570	99	13	a	a	DET
cjfa-12570	99	14	right	right	NOUN
cjfa-12570	99	15	to	to	PART
cjfa-12570	99	16	make	make	VERB
cjfa-12570	99	17	decisions	decision	NOUN
cjfa-12570	99	18	affecting	affect	VERB
cjfa-12570	99	19	their	their	PRON
cjfa-12570	99	20	level	level	NOUN
cjfa-12570	99	21	.	.	PUNCT
cjfa-12570	100	1	the	the	DET
cjfa-12570	100	2	manager	manager	NOUN
cjfa-12570	100	3	of	of	ADP
cjfa-12570	100	4	this	this	DET
cjfa-12570	100	5	centre	centre	NOUN
cjfa-12570	100	6	is	be	AUX
cjfa-12570	100	7	responsible	responsible	ADJ
cjfa-12570	100	8	for	for	ADP
cjfa-12570	100	9	the	the	DET
cjfa-12570	100	10	costs	cost	NOUN
cjfa-12570	100	11	and	and	CCONJ
cjfa-12570	100	12	revenues	revenue	NOUN
cjfa-12570	100	13	,	,	PUNCT
cjfa-12570	100	14	as	as	SCONJ
cjfa-12570	100	15	a	a	DET
cjfa-12570	100	16	result	result	NOUN
cjfa-12570	100	17	of	of	ADP
cjfa-12570	100	18	that	that	PRON
cjfa-12570	100	19	is	be	AUX
cjfa-12570	100	20	responsible	responsible	ADJ
cjfa-12570	100	21	for	for	ADP
cjfa-12570	100	22	the	the	DET
cjfa-12570	100	23	profit	profit	NOUN
cjfa-12570	100	24	or	or	CCONJ
cjfa-12570	100	25	loss	loss	NOUN
cjfa-12570	100	26	and	and	CCONJ
cjfa-12570	100	27	has	have	VERB
cjfa-12570	100	28	a	a	DET
cjfa-12570	100	29	right	right	NOUN
cjfa-12570	100	30	to	to	PART
cjfa-12570	100	31	make	make	VERB
cjfa-12570	100	32	decisions	decision	NOUN
cjfa-12570	100	33	affecting	affect	VERB
cjfa-12570	100	34	their	their	PRON
cjfa-12570	100	35	level	level	NOUN
cjfa-12570	100	36	.	.	PUNCT
cjfa-12570	101	1	the	the	DET
cjfa-12570	101	2	manager	manager	NOUN
cjfa-12570	101	3	of	of	ADP
cjfa-12570	101	4	this	this	DET
cjfa-12570	101	5	centre	centre	NOUN
cjfa-12570	101	6	is	be	AUX
cjfa-12570	101	7	responsible	responsible	ADJ
cjfa-12570	101	8	for	for	ADP
cjfa-12570	101	9	the	the	DET
cjfa-12570	101	10	profit	profit	NOUN
cjfa-12570	101	11	or	or	CCONJ
cjfa-12570	101	12	loss	loss	NOUN
cjfa-12570	101	13	and	and	CCONJ
cjfa-12570	101	14	the	the	DET
cjfa-12570	101	15	assets	asset	NOUN
cjfa-12570	101	16	wich	wich	PRON
cjfa-12570	101	17	were	be	AUX
cjfa-12570	101	18	used	use	VERB
cjfa-12570	101	19	,	,	PUNCT
cjfa-12570	101	20	and	and	CCONJ
cjfa-12570	101	21	has	have	VERB
cjfa-12570	101	22	a	a	DET
cjfa-12570	101	23	right	right	NOUN
cjfa-12570	101	24	to	to	PART
cjfa-12570	101	25	make	make	VERB
cjfa-12570	101	26	decisions	decision	NOUN
cjfa-12570	101	27	affecting	affect	VERB
cjfa-12570	101	28	their	their	PRON
cjfa-12570	101	29	level	level	NOUN
cjfa-12570	101	30	.	.	PUNCT
cjfa-12570	102	1	s	s	PART
cjfa-12570	102	2	o	o	X
cjfa-12570	102	3	u	u	NOUN
cjfa-12570	102	4	r	r	NOUN
cjfa-12570	102	5	c	c	NOUN
cjfa-12570	102	6	e	e	NOUN
cjfa-12570	102	7	:	:	PUNCT
cjfa-12570	102	8	own	own	ADJ
cjfa-12570	102	9	study	study	NOUN
cjfa-12570	102	10	based	base	VERB
cjfa-12570	102	11	on	on	ADP
cjfa-12570	102	12	:	:	PUNCT
cjfa-12570	102	13	sojak	sojak	ADV
cjfa-12570	102	14	,	,	PUNCT
cjfa-12570	102	15	2015	2015	NUM
cjfa-12570	102	16	,	,	PUNCT
cjfa-12570	102	17	pp	pp	ADJ
cjfa-12570	102	18	.	.	PUNCT
cjfa-12570	103	1	537–538	537–538	NUM
cjfa-12570	103	2	.	.	PUNCT
cjfa-12570	104	1	the	the	DET
cjfa-12570	104	2	implementation	implementation	NOUN
cjfa-12570	104	3	of	of	ADP
cjfa-12570	104	4	responsibility	responsibility	NOUN
cjfa-12570	104	5	centres	centre	NOUN
cjfa-12570	104	6	depends	depend	VERB
cjfa-12570	104	7	on	on	ADP
cjfa-12570	104	8	the	the	DET
cjfa-12570	104	9	size	size	NOUN
cjfa-12570	104	10	of	of	ADP
cjfa-12570	104	11	the	the	DET
cjfa-12570	104	12	company	company	NOUN
cjfa-12570	104	13	.	.	PUNCT
cjfa-12570	105	1	it	it	PRON
cjfa-12570	105	2	is	be	AUX
cjfa-12570	105	3	not	not	PART
cjfa-12570	105	4	about	about	ADP
cjfa-12570	105	5	the	the	DET
cjfa-12570	105	6	level	level	NOUN
cjfa-12570	105	7	of	of	ADP
cjfa-12570	105	8	revenues	revenue	NOUN
cjfa-12570	105	9	or	or	CCONJ
cjfa-12570	105	10	assets	asset	NOUN
cjfa-12570	105	11	value	value	NOUN
cjfa-12570	105	12	.	.	PUNCT
cjfa-12570	106	1	the	the	DET
cjfa-12570	106	2	size	size	NOUN
cjfa-12570	106	3	should	should	AUX
cjfa-12570	106	4	be	be	AUX
cjfa-12570	106	5	considered	consider	VERB
cjfa-12570	106	6	from	from	ADP
cjfa-12570	106	7	the	the	DET
cjfa-12570	106	8	standpoint	standpoint	NOUN
cjfa-12570	106	9	of	of	ADP
cjfa-12570	106	10	the	the	DET
cjfa-12570	106	11	functioning	function	VERB
cjfa-12570	106	12	management	management	NOUN
cjfa-12570	106	13	system	system	NOUN
cjfa-12570	106	14	which	which	PRON
cjfa-12570	106	15	will	will	AUX
cjfa-12570	106	16	allow	allow	VERB
cjfa-12570	106	17	or	or	CCONJ
cjfa-12570	106	18	not	not	PART
cjfa-12570	106	19	to	to	PART
cjfa-12570	106	20	separate	separate	VERB
cjfa-12570	106	21	different	different	ADJ
cjfa-12570	106	22	centres	centre	NOUN
cjfa-12570	106	23	.	.	PUNCT
cjfa-12570	107	1	besides	besides	SCONJ
cjfa-12570	107	2	the	the	DET
cjfa-12570	107	3	size	size	NOUN
cjfa-12570	107	4	of	of	ADP
cjfa-12570	107	5	the	the	DET
cjfa-12570	107	6	company	company	NOUN
cjfa-12570	107	7	the	the	DET
cjfa-12570	107	8	types	type	NOUN
cjfa-12570	107	9	of	of	ADP
cjfa-12570	107	10	centres	centre	NOUN
cjfa-12570	107	11	are	be	AUX
cjfa-12570	107	12	affected	affect	VERB
cjfa-12570	107	13	by	by	ADP
cjfa-12570	107	14	the	the	DET
cjfa-12570	107	15	following	following	ADJ
cjfa-12570	107	16	factors	factor	NOUN
cjfa-12570	107	17	:	:	PUNCT
cjfa-12570	107	18	the	the	DET
cjfa-12570	107	19	scope	scope	NOUN
cjfa-12570	107	20	and	and	CCONJ
cjfa-12570	107	21	specitomasz	specitomasz	VERB
cjfa-12570	107	22	zimnicki224	zimnicki224	PROPN
cjfa-12570	107	23	ficity	ficity	NOUN
cjfa-12570	107	24	of	of	ADP
cjfa-12570	107	25	the	the	DET
cjfa-12570	107	26	company	company	NOUN
cjfa-12570	107	27	’s	’s	PART
cjfa-12570	107	28	activity	activity	NOUN
cjfa-12570	107	29	,	,	PUNCT
cjfa-12570	107	30	the	the	DET
cjfa-12570	107	31	complexity	complexity	NOUN
cjfa-12570	107	32	of	of	ADP
cjfa-12570	107	33	the	the	DET
cjfa-12570	107	34	economic	economic	ADJ
cjfa-12570	107	35	process	process	NOUN
cjfa-12570	107	36	,	,	PUNCT
cjfa-12570	107	37	and	and	CCONJ
cjfa-12570	107	38	the	the	DET
cjfa-12570	107	39	ability	ability	NOUN
cjfa-12570	107	40	to	to	PART
cjfa-12570	107	41	define	define	VERB
cjfa-12570	107	42	the	the	DET
cjfa-12570	107	43	scope	scope	NOUN
cjfa-12570	107	44	of	of	ADP
cjfa-12570	107	45	the	the	DET
cjfa-12570	107	46	authority	authority	NOUN
cjfa-12570	107	47	and	and	CCONJ
cjfa-12570	107	48	responsibility	responsibility	NOUN
cjfa-12570	107	49	(	(	PUNCT
cjfa-12570	107	50	nowak	nowak	PROPN
cjfa-12570	107	51	,	,	PUNCT
cjfa-12570	107	52	2000	2000	NUM
cjfa-12570	107	53	,	,	PUNCT
cjfa-12570	107	54	p.	p.	NOUN
cjfa-12570	107	55	25	25	NUM
cjfa-12570	107	56	)	)	PUNCT
cjfa-12570	107	57	.	.	PUNCT
cjfa-12570	108	1	the	the	DET
cjfa-12570	108	2	separation	separation	NOUN
cjfa-12570	108	3	within	within	ADP
cjfa-12570	108	4	the	the	DET
cjfa-12570	108	5	company	company	NOUN
cjfa-12570	108	6	responsibility	responsibility	NOUN
cjfa-12570	108	7	centres	centre	NOUN
cjfa-12570	108	8	serves	serve	VERB
cjfa-12570	108	9	to	to	PART
cjfa-12570	108	10	increase	increase	VERB
cjfa-12570	108	11	the	the	DET
cjfa-12570	108	12	efficiency	efficiency	NOUN
cjfa-12570	108	13	of	of	ADP
cjfa-12570	108	14	its	its	PRON
cjfa-12570	108	15	operations	operation	NOUN
cjfa-12570	108	16	.	.	PUNCT
cjfa-12570	109	1	it	it	PRON
cjfa-12570	109	2	is	be	AUX
cjfa-12570	109	3	not	not	PART
cjfa-12570	109	4	enough	enough	ADJ
cjfa-12570	109	5	only	only	ADV
cjfa-12570	109	6	to	to	PART
cjfa-12570	109	7	entrust	entrust	VERB
cjfa-12570	109	8	the	the	DET
cjfa-12570	109	9	responsibility	responsibility	NOUN
cjfa-12570	109	10	to	to	ADP
cjfa-12570	109	11	the	the	DET
cjfa-12570	109	12	managers	manager	NOUN
cjfa-12570	109	13	of	of	ADP
cjfa-12570	109	14	these	these	DET
cjfa-12570	109	15	areas	area	NOUN
cjfa-12570	109	16	.	.	PUNCT
cjfa-12570	110	1	it	it	PRON
cjfa-12570	110	2	is	be	AUX
cjfa-12570	110	3	necessary	necessary	ADJ
cjfa-12570	110	4	to	to	PART
cjfa-12570	110	5	define	define	VERB
cjfa-12570	110	6	the	the	DET
cjfa-12570	110	7	principles	principle	NOUN
cjfa-12570	110	8	for	for	ADP
cjfa-12570	110	9	the	the	DET
cjfa-12570	110	10	evaluation	evaluation	NOUN
cjfa-12570	110	11	of	of	ADP
cjfa-12570	110	12	their	their	PRON
cjfa-12570	110	13	work	work	NOUN
cjfa-12570	110	14	and	and	CCONJ
cjfa-12570	110	15	its	its	PRON
cjfa-12570	110	16	systematic	systematic	ADJ
cjfa-12570	110	17	conduct	conduct	NOUN
cjfa-12570	110	18	.	.	PUNCT
cjfa-12570	111	1	appropriate	appropriate	ADJ
cjfa-12570	111	2	economic	economic	ADJ
cjfa-12570	111	3	parameters	parameter	NOUN
cjfa-12570	111	4	are	be	AUX
cjfa-12570	111	5	applied	apply	VERB
cjfa-12570	111	6	here	here	ADV
cjfa-12570	111	7	known	know	VERB
cjfa-12570	111	8	as	as	ADP
cjfa-12570	111	9	indicators	indicator	NOUN
cjfa-12570	111	10	.	.	PUNCT
cjfa-12570	112	1	it	it	PRON
cjfa-12570	112	2	should	should	AUX
cjfa-12570	112	3	be	be	AUX
cjfa-12570	112	4	emphasized	emphasize	VERB
cjfa-12570	112	5	that	that	SCONJ
cjfa-12570	112	6	the	the	DET
cjfa-12570	112	7	measuring	measure	VERB
cjfa-12570	112	8	effectiveness	effectiveness	NOUN
cjfa-12570	112	9	ought	ought	AUX
cjfa-12570	112	10	to	to	PART
cjfa-12570	112	11	operate	operate	VERB
cjfa-12570	112	12	as	as	ADP
cjfa-12570	112	13	an	an	DET
cjfa-12570	112	14	“	"	PUNCT
cjfa-12570	112	15	invisible	invisible	ADJ
cjfa-12570	112	16	hand	hand	NOUN
cjfa-12570	112	17	”	"	PUNCT
cjfa-12570	112	18	.	.	PUNCT
cjfa-12570	113	1	it	it	PRON
cjfa-12570	113	2	means	mean	VERB
cjfa-12570	113	3	that	that	SCONJ
cjfa-12570	113	4	the	the	DET
cjfa-12570	113	5	indicators	indicator	NOUN
cjfa-12570	113	6	are	be	AUX
cjfa-12570	113	7	designed	design	VERB
cjfa-12570	113	8	in	in	ADP
cjfa-12570	113	9	such	such	DET
cjfa-12570	113	10	a	a	DET
cjfa-12570	113	11	way	way	NOUN
cjfa-12570	113	12	that	that	PRON
cjfa-12570	113	13	the	the	DET
cjfa-12570	113	14	manager	manager	NOUN
cjfa-12570	113	15	directing	direct	VERB
cjfa-12570	113	16	them	they	PRON
cjfa-12570	113	17	will	will	AUX
cjfa-12570	113	18	take	take	VERB
cjfa-12570	113	19	decisions	decision	NOUN
cjfa-12570	113	20	within	within	ADP
cjfa-12570	113	21	own	own	ADJ
cjfa-12570	113	22	area	area	NOUN
cjfa-12570	113	23	which	which	PRON
cjfa-12570	113	24	will	will	AUX
cjfa-12570	113	25	be	be	AUX
cjfa-12570	113	26	in	in	ADP
cjfa-12570	113	27	line	line	NOUN
cjfa-12570	113	28	with	with	ADP
cjfa-12570	113	29	the	the	DET
cjfa-12570	113	30	expectation	expectation	NOUN
cjfa-12570	113	31	of	of	ADP
cjfa-12570	113	32	the	the	DET
cjfa-12570	113	33	company	company	NOUN
cjfa-12570	113	34	’s	’s	PART
cjfa-12570	113	35	top	top	ADJ
cjfa-12570	113	36	management	management	NOUN
cjfa-12570	113	37	(	(	PUNCT
cjfa-12570	113	38	jaruga	jaruga	NOUN
cjfa-12570	113	39	,	,	PUNCT
cjfa-12570	113	40	kabalski	kabalski	PROPN
cjfa-12570	113	41	,	,	PUNCT
cjfa-12570	113	42	szychta	szychta	NOUN
cjfa-12570	113	43	,	,	PUNCT
cjfa-12570	113	44	2010	2010	NUM
cjfa-12570	113	45	,	,	PUNCT
cjfa-12570	113	46	p.	p.	NOUN
cjfa-12570	113	47	420	420	NUM
cjfa-12570	113	48	)	)	PUNCT
cjfa-12570	113	49	.	.	PUNCT
cjfa-12570	114	1	this	this	DET
cjfa-12570	114	2	measurement	measurement	NOUN
cjfa-12570	114	3	should	should	AUX
cjfa-12570	114	4	assess	assess	VERB
cjfa-12570	114	5	the	the	DET
cjfa-12570	114	6	manager	manager	NOUN
cjfa-12570	114	7	in	in	ADP
cjfa-12570	114	8	a	a	DET
cjfa-12570	114	9	fair	fair	ADJ
cjfa-12570	114	10	way	way	NOUN
cjfa-12570	114	11	.	.	PUNCT
cjfa-12570	115	1	it	it	PRON
cjfa-12570	115	2	means	mean	VERB
cjfa-12570	115	3	that	that	SCONJ
cjfa-12570	115	4	the	the	DET
cjfa-12570	115	5	indicators	indicator	NOUN
cjfa-12570	115	6	include	include	VERB
cjfa-12570	115	7	only	only	ADV
cjfa-12570	115	8	those	those	DET
cjfa-12570	115	9	areas	area	NOUN
cjfa-12570	115	10	which	which	PRON
cjfa-12570	115	11	are	be	AUX
cjfa-12570	115	12	in	in	ADP
cjfa-12570	115	13	control	control	NOUN
cjfa-12570	115	14	of	of	ADP
cjfa-12570	115	15	the	the	DET
cjfa-12570	115	16	evaluated	evaluated	ADJ
cjfa-12570	115	17	manager	manager	NOUN
cjfa-12570	115	18	(	(	PUNCT
cjfa-12570	115	19	demski	demski	PROPN
cjfa-12570	115	20	,	,	PUNCT
cjfa-12570	115	21	sappington	sappington	PROPN
cjfa-12570	115	22	,	,	PUNCT
cjfa-12570	115	23	1989	1989	NUM
cjfa-12570	115	24	,	,	PUNCT
cjfa-12570	115	25	p.	p.	NOUN
cjfa-12570	115	26	40	40	NUM
cjfa-12570	115	27	)	)	PUNCT
cjfa-12570	115	28	.	.	PUNCT
cjfa-12570	116	1	the	the	DET
cjfa-12570	116	2	subject	subject	NOUN
cjfa-12570	116	3	of	of	ADP
cjfa-12570	116	4	the	the	DET
cjfa-12570	116	5	evaluation	evaluation	NOUN
cjfa-12570	116	6	should	should	AUX
cjfa-12570	116	7	be	be	AUX
cjfa-12570	116	8	both	both	ADV
cjfa-12570	116	9	current	current	ADJ
cjfa-12570	116	10	and	and	CCONJ
cjfa-12570	116	11	long	long	ADJ
cjfa-12570	116	12	-	-	PUNCT
cjfa-12570	116	13	term	term	NOUN
cjfa-12570	116	14	tasks	task	NOUN
cjfa-12570	116	15	.	.	PUNCT
cjfa-12570	117	1	quantitative	quantitative	ADJ
cjfa-12570	117	2	and	and	CCONJ
cjfa-12570	117	3	qualitative	qualitative	ADJ
cjfa-12570	117	4	indicators	indicator	NOUN
cjfa-12570	117	5	are	be	AUX
cjfa-12570	117	6	used	use	VERB
cjfa-12570	117	7	in	in	ADP
cjfa-12570	117	8	assessing	assess	VERB
cjfa-12570	117	9	it	it	PRON
cjfa-12570	117	10	.	.	PUNCT
cjfa-12570	118	1	first	first	ADV
cjfa-12570	118	2	of	of	ADP
cjfa-12570	118	3	them	they	PRON
cjfa-12570	118	4	should	should	AUX
cjfa-12570	118	5	be	be	AUX
cjfa-12570	118	6	understood	understand	VERB
cjfa-12570	118	7	as	as	ADP
cjfa-12570	118	8	a	a	DET
cjfa-12570	118	9	number	number	NOUN
cjfa-12570	118	10	of	of	ADP
cjfa-12570	118	11	quantifiable	quantifiable	ADJ
cjfa-12570	118	12	characteristic	characteristic	ADJ
cjfa-12570	118	13	features	feature	NOUN
cjfa-12570	118	14	of	of	ADP
cjfa-12570	118	15	different	different	ADJ
cjfa-12570	118	16	economic	economic	ADJ
cjfa-12570	118	17	events	event	NOUN
cjfa-12570	118	18	.	.	PUNCT
cjfa-12570	119	1	there	there	PRON
cjfa-12570	119	2	are	be	VERB
cjfa-12570	119	3	financial	financial	ADJ
cjfa-12570	119	4	and	and	CCONJ
cjfa-12570	119	5	non	non	ADJ
cjfa-12570	119	6	-	-	ADJ
cjfa-12570	119	7	financial	financial	ADJ
cjfa-12570	119	8	indicators	indicator	NOUN
cjfa-12570	119	9	.	.	PUNCT
cjfa-12570	120	1	the	the	DET
cjfa-12570	120	2	second	second	ADJ
cjfa-12570	120	3	type	type	NOUN
cjfa-12570	120	4	,	,	PUNCT
cjfa-12570	120	5	qualitative	qualitative	ADJ
cjfa-12570	120	6	indicators	indicator	NOUN
cjfa-12570	120	7	,	,	PUNCT
cjfa-12570	120	8	are	be	AUX
cjfa-12570	120	9	used	use	VERB
cjfa-12570	120	10	for	for	ADP
cjfa-12570	120	11	immeasurable	immeasurable	ADJ
cjfa-12570	120	12	characteristics	characteristic	NOUN
cjfa-12570	120	13	or	or	CCONJ
cjfa-12570	120	14	difficult	difficult	ADJ
cjfa-12570	120	15	to	to	PART
cjfa-12570	120	16	measure	measure	VERB
cjfa-12570	120	17	(	(	PUNCT
cjfa-12570	120	18	nowosielski	nowosielski	NOUN
cjfa-12570	120	19	,	,	PUNCT
cjfa-12570	120	20	2000	2000	NUM
cjfa-12570	120	21	,	,	PUNCT
cjfa-12570	120	22	p.	p.	NOUN
cjfa-12570	120	23	379	379	NUM
cjfa-12570	120	24	)	)	PUNCT
cjfa-12570	120	25	.	.	PUNCT
cjfa-12570	121	1	specification	specification	NOUN
cjfa-12570	121	2	of	of	ADP
cjfa-12570	121	3	the	the	DET
cjfa-12570	121	4	indicators	indicator	NOUN
cjfa-12570	121	5	used	use	VERB
cjfa-12570	121	6	to	to	PART
cjfa-12570	121	7	evaluate	evaluate	VERB
cjfa-12570	121	8	the	the	DET
cjfa-12570	121	9	responsibility	responsibility	NOUN
cjfa-12570	121	10	centres	centre	NOUN
cjfa-12570	121	11	is	be	AUX
cjfa-12570	121	12	shown	show	VERB
cjfa-12570	121	13	in	in	ADP
cjfa-12570	121	14	figure	figure	NOUN
cjfa-12570	121	15	2	2	NUM
cjfa-12570	121	16	.	.	NOUN
cjfa-12570	121	17	out	out	ADP
cjfa-12570	121	18	of	of	ADP
cjfa-12570	121	19	all	all	PRON
cjfa-12570	121	20	above	above	ADV
cjfa-12570	121	21	,	,	PUNCT
cjfa-12570	121	22	the	the	DET
cjfa-12570	121	23	most	most	ADV
cjfa-12570	121	24	common	common	ADJ
cjfa-12570	121	25	are	be	AUX
cjfa-12570	121	26	financial	financial	ADJ
cjfa-12570	121	27	indicators	indicator	NOUN
cjfa-12570	121	28	.	.	PUNCT
cjfa-12570	122	1	it	it	PRON
cjfa-12570	122	2	is	be	AUX
cjfa-12570	122	3	a	a	DET
cjfa-12570	122	4	result	result	NOUN
cjfa-12570	122	5	of	of	ADP
cjfa-12570	122	6	two	two	NUM
cjfa-12570	122	7	aspects	aspect	NOUN
cjfa-12570	122	8	.	.	PUNCT
cjfa-12570	123	1	firstly	firstly	ADV
cjfa-12570	123	2	,	,	PUNCT
cjfa-12570	123	3	these	these	PRON
cjfa-12570	123	4	are	be	AUX
cjfa-12570	123	5	quantitative	quantitative	ADJ
cjfa-12570	123	6	indicators	indicator	NOUN
cjfa-12570	123	7	that	that	PRON
cjfa-12570	123	8	allow	allow	VERB
cjfa-12570	123	9	quick	quick	ADJ
cjfa-12570	123	10	and	and	CCONJ
cjfa-12570	123	11	easy	easy	ADJ
cjfa-12570	123	12	quantification	quantification	NOUN
cjfa-12570	123	13	of	of	ADP
cjfa-12570	123	14	economic	economic	ADJ
cjfa-12570	123	15	events	event	NOUN
cjfa-12570	123	16	and	and	CCONJ
cjfa-12570	123	17	their	their	PRON
cjfa-12570	123	18	evaluation	evaluation	NOUN
cjfa-12570	123	19	.	.	PUNCT
cjfa-12570	124	1	second	second	ADJ
cjfa-12570	124	2	,	,	PUNCT
cjfa-12570	124	3	information	information	NOUN
cjfa-12570	124	4	about	about	ADP
cjfa-12570	124	5	them	they	PRON
cjfa-12570	124	6	is	be	AUX
cjfa-12570	124	7	systematically	systematically	ADV
cjfa-12570	124	8	provided	provide	VERB
cjfa-12570	124	9	by	by	ADP
cjfa-12570	124	10	an	an	DET
cjfa-12570	124	11	accounting	accounting	NOUN
cjfa-12570	124	12	system	system	NOUN
cjfa-12570	124	13	.	.	PUNCT
cjfa-12570	125	1	this	this	DET
cjfa-12570	125	2	results	result	VERB
cjfa-12570	125	3	in	in	ADP
cjfa-12570	125	4	significantly	significantly	ADV
cjfa-12570	125	5	lower	low	ADJ
cjfa-12570	125	6	expenditure	expenditure	NOUN
cjfa-12570	125	7	of	of	ADP
cjfa-12570	125	8	obtaining	obtain	VERB
cjfa-12570	125	9	them	they	PRON
cjfa-12570	125	10	than	than	SCONJ
cjfa-12570	125	11	it	it	PRON
cjfa-12570	125	12	is	be	AUX
cjfa-12570	125	13	in	in	ADP
cjfa-12570	125	14	relation	relation	NOUN
cjfa-12570	125	15	to	to	ADP
cjfa-12570	125	16	other	other	ADJ
cjfa-12570	125	17	indicators	indicator	NOUN
cjfa-12570	125	18	.	.	PUNCT
cjfa-12570	126	1	responsibility	responsibility	NOUN
cjfa-12570	126	2	accounting	accounting	NOUN
cjfa-12570	126	3	inspiration	inspiration	NOUN
cjfa-12570	126	4	for	for	ADP
cjfa-12570	126	5	segment	segment	NOUN
cjfa-12570	126	6	reporting	report	VERB
cjfa-12570	126	7	225	225	NUM
cjfa-12570	126	8	figure	figure	NOUN
cjfa-12570	126	9	2	2	NUM
cjfa-12570	126	10	.	.	PUNCT
cjfa-12570	126	11	evaluation	evaluation	NOUN
cjfa-12570	126	12	indicators	indicator	NOUN
cjfa-12570	126	13	of	of	ADP
cjfa-12570	126	14	the	the	DET
cjfa-12570	126	15	responsibility	responsibility	NOUN
cjfa-12570	126	16	centres	centre	NOUN
cjfa-12570	126	17	figure	figure	VERB
cjfa-12570	126	18	2	2	NUM
cjfa-12570	126	19	.	.	PUNCT
cjfa-12570	126	20	evaluation	evaluation	NOUN
cjfa-12570	126	21	indicators	indicator	NOUN
cjfa-12570	126	22	of	of	ADP
cjfa-12570	126	23	the	the	DET
cjfa-12570	126	24	responsibility	responsibility	NOUN
cjfa-12570	126	25	centres	centre	VERB
cjfa-12570	126	26	source	source	NOUN
cjfa-12570	126	27	:	:	PUNCT
cjfa-12570	126	28	own	own	ADJ
cjfa-12570	126	29	study	study	NOUN
cjfa-12570	126	30	based	base	VERB
cjfa-12570	126	31	on	on	ADP
cjfa-12570	126	32	:	:	PUNCT
cjfa-12570	126	33	makowska	makowska	PROPN
cjfa-12570	126	34	,	,	PUNCT
cjfa-12570	126	35	2005a	2005a	NUM
cjfa-12570	126	36	,	,	PUNCT
cjfa-12570	126	37	pp	pp	ADV
cjfa-12570	126	38	.	.	PUNCT
cjfa-12570	127	1	288–293	288–293	NUM
cjfa-12570	127	2	;	;	PUNCT
cjfa-12570	127	3	makowska	makowska	PROPN
cjfa-12570	127	4	,	,	PUNCT
cjfa-12570	127	5	2005b	2005b	NUM
cjfa-12570	127	6	,	,	PUNCT
cjfa-12570	127	7	pp	pp	X
cjfa-12570	127	8	.	.	PUNCT
cjfa-12570	128	1	253–259	253–259	NUM
cjfa-12570	128	2	;	;	PUNCT
cjfa-12570	128	3	makowska	makowska	PROPN
cjfa-12570	128	4	,	,	PUNCT
cjfa-12570	128	5	2003	2003	NUM
cjfa-12570	128	6	,	,	PUNCT
cjfa-12570	128	7	pp	pp	ADJ
cjfa-12570	128	8	.	.	PUNCT
cjfa-12570	129	1	182–183	182–183	NUM
cjfa-12570	129	2	,	,	PUNCT
cjfa-12570	129	3	185–188	185–188	NUM
cjfa-12570	129	4	;	;	PUNCT
cjfa-12570	129	5	sojak	sojak	ADV
cjfa-12570	129	6	,	,	PUNCT
cjfa-12570	129	7	2000	2000	NUM
cjfa-12570	129	8	,	,	PUNCT
cjfa-12570	129	9	pp	pp	ADP
cjfa-12570	129	10	.	.	PUNCT
cjfa-12570	130	1	398–400	398–400	NUM
cjfa-12570	130	2	;	;	PUNCT
cjfa-12570	130	3	nowosielski	nowosielski	NOUN
cjfa-12570	130	4	,	,	PUNCT
cjfa-12570	130	5	2000	2000	NUM
cjfa-12570	130	6	,	,	PUNCT
cjfa-12570	130	7	pp	pp	ADJ
cjfa-12570	130	8	.	.	PUNCT
cjfa-12570	131	1	381–382	381–382	NUM
cjfa-12570	131	2	.	.	PUNCT
cjfa-12570	132	1	out	out	ADP
cjfa-12570	132	2	of	of	ADP
cjfa-12570	132	3	all	all	PRON
cjfa-12570	132	4	above	above	ADV
cjfa-12570	132	5	,	,	PUNCT
cjfa-12570	132	6	the	the	DET
cjfa-12570	132	7	most	most	ADV
cjfa-12570	132	8	common	common	ADJ
cjfa-12570	132	9	are	be	AUX
cjfa-12570	132	10	financial	financial	ADJ
cjfa-12570	132	11	indicators	indicator	NOUN
cjfa-12570	132	12	.	.	PUNCT
cjfa-12570	133	1	it	it	PRON
cjfa-12570	133	2	is	be	AUX
cjfa-12570	133	3	a	a	DET
cjfa-12570	133	4	result	result	NOUN
cjfa-12570	133	5	of	of	ADP
cjfa-12570	133	6	two	two	NUM
cjfa-12570	133	7	aspects	aspect	NOUN
cjfa-12570	133	8	.	.	PUNCT
cjfa-12570	134	1	firstly	firstly	ADV
cjfa-12570	134	2	,	,	PUNCT
cjfa-12570	134	3	these	these	PRON
cjfa-12570	134	4	are	be	AUX
cjfa-12570	134	5	quantitative	quantitative	ADJ
cjfa-12570	134	6	indicators	indicator	NOUN
cjfa-12570	134	7	that	that	PRON
cjfa-12570	134	8	allow	allow	VERB
cjfa-12570	134	9	quick	quick	ADJ
cjfa-12570	134	10	and	and	CCONJ
cjfa-12570	134	11	easy	easy	ADJ
cjfa-12570	134	12	quantification	quantification	NOUN
cjfa-12570	134	13	of	of	ADP
cjfa-12570	134	14	economic	economic	ADJ
cjfa-12570	134	15	events	event	NOUN
cjfa-12570	134	16	and	and	CCONJ
cjfa-12570	134	17	their	their	PRON
cjfa-12570	134	18	evaluation	evaluation	NOUN
cjfa-12570	134	19	.	.	PUNCT
cjfa-12570	135	1	second	second	ADJ
cjfa-12570	135	2	,	,	PUNCT
cjfa-12570	135	3	information	information	NOUN
cjfa-12570	135	4	about	about	ADP
cjfa-12570	135	5	them	they	PRON
cjfa-12570	135	6	is	be	AUX
cjfa-12570	135	7	systematically	systematically	ADV
cjfa-12570	135	8	provided	provide	VERB
cjfa-12570	135	9	by	by	ADP
cjfa-12570	135	10	an	an	DET
cjfa-12570	135	11	accounting	accounting	NOUN
cjfa-12570	135	12	system	system	NOUN
cjfa-12570	135	13	.	.	PUNCT
cjfa-12570	136	1	this	this	DET
cjfa-12570	136	2	results	result	VERB
cjfa-12570	136	3	in	in	ADP
cjfa-12570	136	4	significantly	significantly	ADV
cjfa-12570	136	5	lower	low	ADJ
cjfa-12570	136	6	expenditure	expenditure	NOUN
cjfa-12570	136	7	of	of	ADP
cjfa-12570	136	8	obtaining	obtain	VERB
cjfa-12570	136	9	them	they	PRON
cjfa-12570	136	10	than	than	SCONJ
cjfa-12570	136	11	it	it	PRON
cjfa-12570	136	12	is	be	AUX
cjfa-12570	136	13	in	in	ADP
cjfa-12570	136	14	relation	relation	NOUN
cjfa-12570	136	15	to	to	ADP
cjfa-12570	136	16	other	other	ADJ
cjfa-12570	136	17	indicators	indicator	NOUN
cjfa-12570	136	18	.	.	PUNCT
cjfa-12570	137	1	internal	internal	ADJ
cjfa-12570	137	2	reporting	report	VERB
cjfa-12570	137	3	senior	senior	ADJ
cjfa-12570	137	4	management	management	NOUN
cjfa-12570	137	5	of	of	ADP
cjfa-12570	137	6	the	the	DET
cjfa-12570	137	7	company	company	NOUN
cjfa-12570	137	8	receive	receive	VERB
cjfa-12570	137	9	information	information	NOUN
cjfa-12570	137	10	about	about	ADP
cjfa-12570	137	11	the	the	DET
cjfa-12570	137	12	economic	economic	ADJ
cjfa-12570	137	13	situation	situation	NOUN
cjfa-12570	137	14	in	in	ADP
cjfa-12570	137	15	each	each	PRON
cjfa-12570	137	16	of	of	ADP
cjfa-12570	137	17	the	the	DET
cjfa-12570	137	18	given	give	VERB
cjfa-12570	137	19	areas	area	NOUN
cjfa-12570	137	20	as	as	ADP
cjfa-12570	137	21	a	a	DET
cjfa-12570	137	22	part	part	NOUN
cjfa-12570	137	23	of	of	ADP
cjfa-12570	137	24	internal	internal	ADJ
cjfa-12570	137	25	reporting	reporting	NOUN
cjfa-12570	137	26	.	.	PUNCT
cjfa-12570	138	1	the	the	DET
cjfa-12570	138	2	scope	scope	NOUN
cjfa-12570	138	3	of	of	ADP
cjfa-12570	138	4	the	the	DET
cjfa-12570	138	5	information	information	NOUN
cjfa-12570	138	6	depends	depend	VERB
cjfa-12570	138	7	on	on	ADP
cjfa-12570	138	8	:	:	PUNCT
cjfa-12570	138	9	the	the	DET
cjfa-12570	138	10	type	type	NOUN
cjfa-12570	138	11	of	of	ADP
cjfa-12570	138	12	business	business	NOUN
cjfa-12570	138	13	,	,	PUNCT
cjfa-12570	138	14	organizational	organizational	ADJ
cjfa-12570	138	15	structure	structure	NOUN
cjfa-12570	138	16	,	,	PUNCT
cjfa-12570	138	17	separated	separate	VERB
cjfa-12570	138	18	responsibility	responsibility	NOUN
cjfa-12570	138	19	centres	centre	NOUN
cjfa-12570	138	20	,	,	PUNCT
cjfa-12570	138	21	specificity	specificity	NOUN
cjfa-12570	138	22	of	of	ADP
cjfa-12570	138	23	economic	economic	ADJ
cjfa-12570	138	24	processes	process	NOUN
cjfa-12570	138	25	taking	take	VERB
cjfa-12570	138	26	place	place	NOUN
cjfa-12570	138	27	in	in	ADP
cjfa-12570	138	28	the	the	DET
cjfa-12570	138	29	company	company	NOUN
cjfa-12570	138	30	,	,	PUNCT
cjfa-12570	138	31	information	information	NOUN
cjfa-12570	138	32	needs	need	NOUN
cjfa-12570	138	33	of	of	ADP
cjfa-12570	138	34	different	different	ADJ
cjfa-12570	138	35	management	management	NOUN
cjfa-12570	138	36	levels	level	NOUN
cjfa-12570	138	37	,	,	PUNCT
cjfa-12570	138	38	capabilities	capability	NOUN
cjfa-12570	138	39	and	and	CCONJ
cjfa-12570	138	40	costeffectiveness	costeffectiveness	NOUN
cjfa-12570	138	41	of	of	ADP
cjfa-12570	138	42	obtaining	obtain	VERB
cjfa-12570	138	43	data	datum	NOUN
cjfa-12570	138	44	(	(	PUNCT
cjfa-12570	138	45	sawicki	sawicki	NOUN
cjfa-12570	138	46	,	,	PUNCT
cjfa-12570	138	47	2000	2000	NUM
cjfa-12570	138	48	,	,	PUNCT
cjfa-12570	138	49	pp	pp	ADP
cjfa-12570	138	50	.	.	PUNCT
cjfa-12570	139	1	194–195	194–195	NUM
cjfa-12570	139	2	)	)	PUNCT
cjfa-12570	139	3	.	.	PUNCT
cjfa-12570	140	1	invention	invention	NOUN
cjfa-12570	140	2	that	that	PRON
cjfa-12570	140	3	accompanies	accompany	VERB
cjfa-12570	140	4	the	the	DET
cjfa-12570	140	5	creation	creation	NOUN
cjfa-12570	140	6	of	of	ADP
cjfa-12570	140	7	an	an	DET
cjfa-12570	140	8	internal	internal	ADJ
cjfa-12570	140	9	reports	report	NOUN
cjfa-12570	140	10	system	system	NOUN
cjfa-12570	140	11	is	be	AUX
cjfa-12570	140	12	not	not	PART
cjfa-12570	140	13	subject	subject	ADJ
cjfa-12570	140	14	to	to	ADP
cjfa-12570	140	15	any	any	DET
cjfa-12570	140	16	restrictions	restriction	NOUN
cjfa-12570	140	17	.	.	PUNCT
cjfa-12570	141	1	there	there	PRON
cjfa-12570	141	2	is	be	VERB
cjfa-12570	141	3	a	a	DET
cjfa-12570	141	4	variety	variety	NOUN
cjfa-12570	141	5	of	of	ADP
cjfa-12570	141	6	customized	customize	VERB
cjfa-12570	141	7	solutions	solution	NOUN
cjfa-12570	141	8	.	.	PUNCT
cjfa-12570	142	1	they	they	PRON
cjfa-12570	142	2	are	be	AUX
cjfa-12570	142	3	determined	determine	VERB
cjfa-12570	142	4	only	only	ADV
cjfa-12570	142	5	by	by	ADP
cjfa-12570	142	6	the	the	DET
cjfa-12570	142	7	desire	desire	NOUN
cjfa-12570	142	8	to	to	PART
cjfa-12570	142	9	obtain	obtain	VERB
cjfa-12570	142	10	specialized	specialized	ADJ
cjfa-12570	142	11	information	information	NOUN
cjfa-12570	142	12	.	.	PUNCT
cjfa-12570	143	1	considering	consider	VERB
cjfa-12570	143	2	the	the	DET
cjfa-12570	143	3	aspect	aspect	NOUN
cjfa-12570	143	4	of	of	ADP
cjfa-12570	143	5	internal	internal	ADJ
cjfa-12570	143	6	reporting	reporting	NOUN
cjfa-12570	143	7	the	the	DET
cjfa-12570	143	8	multi	multi	ADJ
cjfa-12570	143	9	-	-	ADJ
cjfa-12570	143	10	block	block	ADJ
cjfa-12570	143	11	income	income	NOUN
cjfa-12570	143	12	statement	statement	NOUN
cjfa-12570	143	13	is	be	AUX
cjfa-12570	143	14	worth	worth	ADJ
cjfa-12570	143	15	noting	note	VERB
cjfa-12570	143	16	.	.	PUNCT
cjfa-12570	144	1	its	its	PRON
cjfa-12570	144	2	essence	essence	NOUN
cjfa-12570	144	3	is	be	AUX
cjfa-12570	144	4	based	base	VERB
cjfa-12570	144	5	on	on	ADP
cjfa-12570	144	6	the	the	DET
cjfa-12570	144	7	concept	concept	NOUN
cjfa-12570	144	8	of	of	ADP
cjfa-12570	144	9	account	account	NOUN
cjfa-12570	144	10	variable	variable	ADJ
cjfa-12570	144	11	costs	cost	NOUN
cjfa-12570	144	12	and	and	CCONJ
cjfa-12570	144	13	margin	margin	VERB
cjfa-12570	144	14	to	to	PART
cjfa-12570	144	15	cover	cover	VERB
cjfa-12570	144	16	fixed	fix	VERB
cjfa-12570	144	17	costs	cost	NOUN
cjfa-12570	144	18	and	and	CCONJ
cjfa-12570	144	19	profit	profit	NOUN
cjfa-12570	144	20	.	.	PUNCT
cjfa-12570	145	1	it	it	PRON
cjfa-12570	145	2	presents	present	VERB
cjfa-12570	145	3	in	in	ADP
cjfa-12570	145	4	a	a	DET
cjfa-12570	145	5	multi	multi	ADJ
cjfa-12570	145	6	-	-	NOUN
cjfa-12570	145	7	stage	stage	ADJ
cjfa-12570	145	8	,	,	PUNCT
cjfa-12570	145	9	multi	multi	ADJ
cjfa-12570	145	10	-	-	ADJ
cjfa-12570	145	11	block	block	ADJ
cjfa-12570	145	12	and	and	CCONJ
cjfa-12570	145	13	multi	multi	ADJ
cjfa-12570	145	14	-	-	ADJ
cjfa-12570	145	15	level	level	ADJ
cjfa-12570	145	16	variable	variable	ADJ
cjfa-12570	145	17	costs	cost	NOUN
cjfa-12570	145	18	,	,	PUNCT
cjfa-12570	145	19	fixed	fix	VERB
cjfa-12570	145	20	costs	cost	NOUN
cjfa-12570	145	21	and	and	CCONJ
cjfa-12570	145	22	operating	operating	NOUN
cjfa-12570	145	23	result	result	NOUN
cjfa-12570	145	24	of	of	ADP
cjfa-12570	145	25	complex	complex	ADJ
cjfa-12570	145	26	economic	economic	ADJ
cjfa-12570	145	27	processes	process	NOUN
cjfa-12570	145	28	taking	take	VERB
cjfa-12570	145	29	place	place	NOUN
cjfa-12570	145	30	in	in	ADP
cjfa-12570	145	31	the	the	DET
cjfa-12570	145	32	company	company	NOUN
cjfa-12570	145	33	.	.	PUNCT
cjfa-12570	146	1	it	it	PRON
cjfa-12570	146	2	is	be	AUX
cjfa-12570	146	3	used	use	VERB
cjfa-12570	146	4	mainly	mainly	ADV
cjfa-12570	146	5	in	in	ADP
cjfa-12570	146	6	the	the	DET
cjfa-12570	146	7	planning	planning	NOUN
cjfa-12570	146	8	and	and	CCONJ
cjfa-12570	146	9	internal	internal	ADJ
cjfa-12570	146	10	reports	report	NOUN
cjfa-12570	146	11	in	in	ADP
cjfa-12570	146	12	the	the	DET
cjfa-12570	146	13	responsibility	responsibility	NOUN
cjfa-12570	146	14	accounting	account	VERB
cjfa-12570	146	15	.	.	PUNCT
cjfa-12570	147	1	the	the	DET
cjfa-12570	147	2	multi	multi	ADJ
cjfa-12570	147	3	-	-	ADJ
cjfa-12570	147	4	block	block	ADJ
cjfa-12570	147	5	income	income	NOUN
cjfa-12570	147	6	statement	statement	NOUN
cjfa-12570	147	7	is	be	AUX
cjfa-12570	147	8	adapted	adapt	VERB
cjfa-12570	147	9	to	to	PART
cjfa-12570	147	10	evaluate	evaluate	VERB
cjfa-12570	147	11	the	the	DET
cjfa-12570	147	12	managers	manager	NOUN
cjfa-12570	147	13	of	of	ADP
cjfa-12570	147	14	the	the	DET
cjfa-12570	147	15	responsibility	responsibility	NOUN
cjfa-12570	147	16	centres	centre	NOUN
cjfa-12570	147	17	,	,	PUNCT
cjfa-12570	147	18	its	its	PRON
cjfa-12570	147	19	essence	essence	NOUN
cjfa-12570	147	20	is	be	AUX
cjfa-12570	147	21	presented	present	VERB
cjfa-12570	147	22	in	in	ADP
cjfa-12570	147	23	figure	figure	NOUN
cjfa-12570	147	24	3	3	NUM
cjfa-12570	147	25	.	.	PUNCT
cjfa-12570	148	1	analysis	analysis	NOUN
cjfa-12570	148	2	of	of	ADP
cjfa-12570	148	3	deviations	deviation	NOUN
cjfa-12570	148	4	of	of	ADP
cjfa-12570	148	5	the	the	DET
cjfa-12570	148	6	actual	actual	ADJ
cjfa-12570	148	7	and	and	CCONJ
cjfa-12570	148	8	planned	planned	ADJ
cjfa-12570	148	9	costs	cost	NOUN
cjfa-12570	148	10	.	.	PUNCT
cjfa-12570	149	1	analysis	analysis	NOUN
cjfa-12570	149	2	of	of	ADP
cjfa-12570	149	3	deviations	deviation	NOUN
cjfa-12570	149	4	of	of	ADP
cjfa-12570	149	5	the	the	DET
cjfa-12570	149	6	actual	actual	ADJ
cjfa-12570	149	7	and	and	CCONJ
cjfa-12570	149	8	planned	planned	ADJ
cjfa-12570	149	9	revenues	revenue	NOUN
cjfa-12570	149	10	.	.	PUNCT
cjfa-12570	150	1	operational	operational	ADJ
cjfa-12570	150	2	profit	profit	NOUN
cjfa-12570	150	3	margin	margin	NOUN
cjfa-12570	150	4	2nd	2nd	ADJ
cjfa-12570	150	5	or	or	CCONJ
cjfa-12570	150	6	3rd	3rd	ADJ
cjfa-12570	150	7	degree	degree	NOUN
cjfa-12570	150	8	return	return	NOUN
cjfa-12570	150	9	on	on	ADP
cjfa-12570	150	10	sales	sale	NOUN
cjfa-12570	150	11	operational	operational	ADJ
cjfa-12570	150	12	profit	profit	NOUN
cjfa-12570	150	13	margin	margin	NOUN
cjfa-12570	150	14	2nd	2nd	ADJ
cjfa-12570	150	15	or	or	CCONJ
cjfa-12570	150	16	3rd	3rd	ADJ
cjfa-12570	150	17	degree	degree	NOUN
cjfa-12570	150	18	return	return	NOUN
cjfa-12570	150	19	on	on	ADP
cjfa-12570	150	20	sales	sale	NOUN
cjfa-12570	150	21	return	return	NOUN
cjfa-12570	150	22	on	on	ADP
cjfa-12570	150	23	assets	asset	NOUN
cjfa-12570	150	24	return	return	VERB
cjfa-12570	150	25	on	on	ADP
cjfa-12570	150	26	investment	investment	NOUN
cjfa-12570	150	27	turnover	turnover	NOUN
cjfa-12570	150	28	ratio	ratio	NOUN
cjfa-12570	150	29	of	of	ADP
cjfa-12570	150	30	capital	capital	NOUN
cjfa-12570	150	31	residual	residual	ADJ
cjfa-12570	150	32	income	income	NOUN
cjfa-12570	150	33	quantitative	quantitative	ADJ
cjfa-12570	150	34	indicators	indicator	NOUN
cjfa-12570	150	35	the	the	DET
cjfa-12570	150	36	examples	example	NOUN
cjfa-12570	150	37	of	of	ADP
cjfa-12570	150	38	non	non	ADJ
cjfa-12570	150	39	-	-	ADJ
cjfa-12570	150	40	financial	financial	ADJ
cjfa-12570	150	41	indicators	indicator	NOUN
cjfa-12570	150	42	are	be	AUX
cjfa-12570	150	43	:	:	PUNCT
cjfa-12570	150	44	the	the	DET
cjfa-12570	150	45	increase	increase	NOUN
cjfa-12570	150	46	of	of	ADP
cjfa-12570	150	47	productivity	productivity	NOUN
cjfa-12570	150	48	,	,	PUNCT
cjfa-12570	150	49	capacity	capacity	NOUN
cjfa-12570	150	50	utilization	utilization	NOUN
cjfa-12570	150	51	,	,	PUNCT
cjfa-12570	150	52	manufacturing	manufacture	VERB
cjfa-12570	150	53	defects	defect	NOUN
cjfa-12570	150	54	ratio	ratio	NOUN
cjfa-12570	150	55	,	,	PUNCT
cjfa-12570	150	56	participation	participation	NOUN
cjfa-12570	150	57	in	in	ADP
cjfa-12570	150	58	the	the	DET
cjfa-12570	150	59	local	local	ADJ
cjfa-12570	150	60	market	market	NOUN
cjfa-12570	150	61	,	,	PUNCT
cjfa-12570	150	62	market	market	NOUN
cjfa-12570	150	63	expansion	expansion	NOUN
cjfa-12570	150	64	,	,	PUNCT
cjfa-12570	150	65	the	the	DET
cjfa-12570	150	66	number	number	NOUN
cjfa-12570	150	67	of	of	ADP
cjfa-12570	150	68	new	new	ADJ
cjfa-12570	150	69	products	product	NOUN
cjfa-12570	150	70	/	/	SYM
cjfa-12570	150	71	clients	client	NOUN
cjfa-12570	150	72	,	,	PUNCT
cjfa-12570	150	73	the	the	DET
cjfa-12570	150	74	ratio	ratio	NOUN
cjfa-12570	150	75	of	of	ADP
cjfa-12570	150	76	the	the	DET
cjfa-12570	150	77	contracts	contract	NOUN
cjfa-12570	150	78	carried	carry	VERB
cjfa-12570	150	79	out	out	ADP
cjfa-12570	150	80	in	in	ADP
cjfa-12570	150	81	relation	relation	NOUN
cjfa-12570	150	82	to	to	ADP
cjfa-12570	150	83	the	the	DET
cjfa-12570	150	84	number	number	NOUN
cjfa-12570	150	85	of	of	ADP
cjfa-12570	150	86	reported	report	VERB
cjfa-12570	150	87	,	,	PUNCT
cjfa-12570	150	88	the	the	DET
cjfa-12570	150	89	ratio	ratio	NOUN
cjfa-12570	150	90	of	of	ADP
cjfa-12570	150	91	contracts	contract	NOUN
cjfa-12570	150	92	carried	carry	VERB
cjfa-12570	150	93	out	out	ADP
cjfa-12570	150	94	in	in	ADP
cjfa-12570	150	95	relation	relation	NOUN
cjfa-12570	150	96	to	to	ADP
cjfa-12570	150	97	the	the	DET
cjfa-12570	150	98	number	number	NOUN
cjfa-12570	150	99	of	of	ADP
cjfa-12570	150	100	customers	customer	NOUN
cjfa-12570	150	101	,	,	PUNCT
cjfa-12570	150	102	absenteeism	absenteeism	NOUN
cjfa-12570	150	103	and	and	CCONJ
cjfa-12570	150	104	staff	staff	NOUN
cjfa-12570	150	105	turnover	turnover	NOUN
cjfa-12570	150	106	.	.	PUNCT
cjfa-12570	151	1	qualitative	qualitative	ADJ
cjfa-12570	151	2	indicators	indicator	NOUN
cjfa-12570	151	3	the	the	DET
cjfa-12570	151	4	examples	example	NOUN
cjfa-12570	151	5	of	of	ADP
cjfa-12570	151	6	qualitative	qualitative	ADJ
cjfa-12570	151	7	indicators	indicator	NOUN
cjfa-12570	151	8	are	be	AUX
cjfa-12570	151	9	:	:	PUNCT
cjfa-12570	151	10	leadership	leadership	NOUN
cjfa-12570	151	11	(	(	PUNCT
cjfa-12570	151	12	manager	manager	NOUN
cjfa-12570	151	13	’s	’s	PART
cjfa-12570	151	14	personal	personal	ADJ
cjfa-12570	151	15	involvement	involvement	NOUN
cjfa-12570	151	16	in	in	ADP
cjfa-12570	151	17	the	the	DET
cjfa-12570	151	18	process	process	NOUN
cjfa-12570	151	19	of	of	ADP
cjfa-12570	151	20	continuous	continuous	ADJ
cjfa-12570	151	21	improvement	improvement	NOUN
cjfa-12570	151	22	)	)	PUNCT
cjfa-12570	151	23	human	human	ADJ
cjfa-12570	151	24	resources	resource	NOUN
cjfa-12570	151	25	management	management	NOUN
cjfa-12570	151	26	(	(	PUNCT
cjfa-12570	151	27	using	use	VERB
cjfa-12570	151	28	human	human	ADJ
cjfa-12570	151	29	potential	potential	NOUN
cjfa-12570	151	30	for	for	ADP
cjfa-12570	151	31	continuous	continuous	ADJ
cjfa-12570	151	32	improvement	improvement	NOUN
cjfa-12570	151	33	of	of	ADP
cjfa-12570	151	34	work	work	NOUN
cjfa-12570	151	35	)	)	PUNCT
cjfa-12570	151	36	processes	process	NOUN
cjfa-12570	151	37	(	(	PUNCT
cjfa-12570	151	38	process	process	NOUN
cjfa-12570	151	39	management	management	NOUN
cjfa-12570	151	40	affecting	affect	VERB
cjfa-12570	151	41	growth	growth	NOUN
cjfa-12570	151	42	effects	effect	NOUN
cjfa-12570	151	43	of	of	ADP
cjfa-12570	151	44	work	work	NOUN
cjfa-12570	151	45	)	)	PUNCT
cjfa-12570	151	46	customer	customer	NOUN
cjfa-12570	151	47	satisfaction	satisfaction	NOUN
cjfa-12570	151	48	(	(	PUNCT
cjfa-12570	151	49	meeting	meet	VERB
cjfa-12570	151	50	the	the	DET
cjfa-12570	151	51	needs	need	NOUN
cjfa-12570	151	52	and	and	CCONJ
cjfa-12570	151	53	expectations	expectation	NOUN
cjfa-12570	151	54	of	of	ADP
cjfa-12570	151	55	internal	internal	ADJ
cjfa-12570	151	56	and	and	CCONJ
cjfa-12570	151	57	external	external	ADJ
cjfa-12570	151	58	customers	customer	NOUN
cjfa-12570	151	59	)	)	PUNCT
cjfa-12570	151	60	employee	employee	NOUN
cjfa-12570	151	61	satisfaction	satisfaction	NOUN
cjfa-12570	151	62	(	(	PUNCT
cjfa-12570	151	63	employee	employee	NOUN
cjfa-12570	151	64	attitude	attitude	NOUN
cjfa-12570	151	65	to	to	ADP
cjfa-12570	151	66	their	their	PRON
cjfa-12570	151	67	manager	manager	NOUN
cjfa-12570	151	68	,	,	PUNCT
cjfa-12570	151	69	working	working	NOUN
cjfa-12570	151	70	conditions	condition	NOUN
cjfa-12570	151	71	,	,	PUNCT
cjfa-12570	151	72	wages	wage	NOUN
cjfa-12570	151	73	,	,	PUNCT
cjfa-12570	151	74	social	social	ADJ
cjfa-12570	151	75	security	security	NOUN
cjfa-12570	151	76	,	,	PUNCT
cjfa-12570	151	77	etc	etc	X
cjfa-12570	151	78	.	.	X
cjfa-12570	151	79	)	)	PUNCT
cjfa-12570	152	1	responsibility	responsibility	NOUN
cjfa-12570	152	2	centres	centre	VERB
cjfa-12570	152	3	cost	cost	PROPN
cjfa-12570	152	4	centres	centre	NOUN
cjfa-12570	152	5	revenue	revenue	NOUN
cjfa-12570	152	6	centres	centre	NOUN
cjfa-12570	152	7	profit	profit	NOUN
cjfa-12570	152	8	centres	centre	NOUN
cjfa-12570	152	9	investment	investment	NOUN
cjfa-12570	152	10	centres	centre	VERB
cjfa-12570	152	11	nonfinancial	nonfinancial	ADJ
cjfa-12570	152	12	financial	financial	ADJ
cjfa-12570	152	13	internal	internal	ADJ
cjfa-12570	152	14	and	and	CCONJ
cjfa-12570	152	15	external	external	ADJ
cjfa-12570	152	16	s	s	PART
cjfa-12570	152	17	o	o	NOUN
cjfa-12570	152	18	u	u	NOUN
cjfa-12570	152	19	r	r	NOUN
cjfa-12570	152	20	c	c	NOUN
cjfa-12570	152	21	e	e	NOUN
cjfa-12570	152	22	:	:	PUNCT
cjfa-12570	152	23	own	own	ADJ
cjfa-12570	152	24	study	study	NOUN
cjfa-12570	152	25	based	base	VERB
cjfa-12570	152	26	on	on	ADP
cjfa-12570	152	27	:	:	PUNCT
cjfa-12570	152	28	makowska	makowska	PROPN
cjfa-12570	152	29	,	,	PUNCT
cjfa-12570	152	30	2005a	2005a	NUM
cjfa-12570	152	31	,	,	PUNCT
cjfa-12570	152	32	pp	pp	ADV
cjfa-12570	152	33	.	.	PUNCT
cjfa-12570	153	1	288–293	288–293	NUM
cjfa-12570	153	2	;	;	PUNCT
cjfa-12570	153	3	makowska	makowska	PROPN
cjfa-12570	153	4	,	,	PUNCT
cjfa-12570	153	5	2005b	2005b	NUM
cjfa-12570	153	6	,	,	PUNCT
cjfa-12570	153	7	pp	pp	X
cjfa-12570	153	8	.	.	PUNCT
cjfa-12570	154	1	253–259	253–259	NUM
cjfa-12570	154	2	;	;	PUNCT
cjfa-12570	154	3	makowska	makowska	PROPN
cjfa-12570	154	4	,	,	PUNCT
cjfa-12570	154	5	2003	2003	NUM
cjfa-12570	154	6	,	,	PUNCT
cjfa-12570	154	7	pp	pp	ADJ
cjfa-12570	154	8	.	.	PUNCT
cjfa-12570	155	1	182–183	182–183	NUM
cjfa-12570	155	2	,	,	PUNCT
cjfa-12570	155	3	185–188	185–188	NUM
cjfa-12570	155	4	;	;	PUNCT
cjfa-12570	155	5	sojak	sojak	ADV
cjfa-12570	155	6	,	,	PUNCT
cjfa-12570	155	7	2000	2000	NUM
cjfa-12570	155	8	,	,	PUNCT
cjfa-12570	155	9	pp	pp	ADP
cjfa-12570	155	10	.	.	PUNCT
cjfa-12570	156	1	398–400	398–400	NUM
cjfa-12570	156	2	;	;	PUNCT
cjfa-12570	156	3	nowosielski	nowosielski	NOUN
cjfa-12570	156	4	,	,	PUNCT
cjfa-12570	156	5	2000	2000	NUM
cjfa-12570	156	6	,	,	PUNCT
cjfa-12570	156	7	pp	pp	ADJ
cjfa-12570	156	8	.	.	PUNCT
cjfa-12570	157	1	381	381	NUM
cjfa-12570	157	2	–	–	PUNCT
cjfa-12570	157	3	382	382	NUM
cjfa-12570	157	4	.	.	PUNCT
cjfa-12570	158	1	internal	internal	ADJ
cjfa-12570	158	2	reporting	report	VERB
cjfa-12570	158	3	senior	senior	ADJ
cjfa-12570	158	4	management	management	NOUN
cjfa-12570	158	5	of	of	ADP
cjfa-12570	158	6	the	the	DET
cjfa-12570	158	7	company	company	NOUN
cjfa-12570	158	8	receive	receive	VERB
cjfa-12570	158	9	information	information	NOUN
cjfa-12570	158	10	about	about	ADP
cjfa-12570	158	11	the	the	DET
cjfa-12570	158	12	economic	economic	ADJ
cjfa-12570	158	13	situation	situation	NOUN
cjfa-12570	158	14	in	in	ADP
cjfa-12570	158	15	each	each	PRON
cjfa-12570	158	16	of	of	ADP
cjfa-12570	158	17	the	the	DET
cjfa-12570	158	18	given	give	VERB
cjfa-12570	158	19	areas	area	NOUN
cjfa-12570	158	20	as	as	ADP
cjfa-12570	158	21	a	a	DET
cjfa-12570	158	22	part	part	NOUN
cjfa-12570	158	23	of	of	ADP
cjfa-12570	158	24	internal	internal	ADJ
cjfa-12570	158	25	reporting	reporting	NOUN
cjfa-12570	158	26	.	.	PUNCT
cjfa-12570	159	1	the	the	DET
cjfa-12570	159	2	scope	scope	NOUN
cjfa-12570	159	3	of	of	ADP
cjfa-12570	159	4	the	the	DET
cjfa-12570	159	5	information	information	NOUN
cjfa-12570	159	6	depends	depend	VERB
cjfa-12570	159	7	on	on	ADP
cjfa-12570	159	8	:	:	PUNCT
cjfa-12570	159	9	the	the	DET
cjfa-12570	159	10	type	type	NOUN
cjfa-12570	159	11	of	of	ADP
cjfa-12570	159	12	business	business	NOUN
cjfa-12570	159	13	,	,	PUNCT
cjfa-12570	159	14	organizational	organizational	ADJ
cjfa-12570	159	15	structure	structure	NOUN
cjfa-12570	159	16	,	,	PUNCT
cjfa-12570	159	17	separated	separate	VERB
cjfa-12570	159	18	responsibility	responsibility	NOUN
cjfa-12570	159	19	centres	centre	NOUN
cjfa-12570	159	20	,	,	PUNCT
cjfa-12570	159	21	specificity	specificity	NOUN
cjfa-12570	159	22	of	of	ADP
cjfa-12570	159	23	economic	economic	ADJ
cjfa-12570	159	24	processes	process	NOUN
cjfa-12570	159	25	taking	take	VERB
cjfa-12570	159	26	place	place	NOUN
cjfa-12570	159	27	in	in	ADP
cjfa-12570	159	28	the	the	DET
cjfa-12570	159	29	company	company	NOUN
cjfa-12570	159	30	,	,	PUNCT
cjfa-12570	159	31	information	information	NOUN
cjfa-12570	159	32	needs	need	NOUN
cjfa-12570	159	33	of	of	ADP
cjfa-12570	159	34	different	different	ADJ
cjfa-12570	159	35	management	management	NOUN
cjfa-12570	159	36	levels	level	NOUN
cjfa-12570	159	37	,	,	PUNCT
cjfa-12570	159	38	capabilities	capability	NOUN
cjfa-12570	159	39	and	and	CCONJ
cjfa-12570	159	40	cost	cost	NOUN
cjfa-12570	159	41	-	-	PUNCT
cjfa-12570	159	42	effectiveness	effectiveness	NOUN
cjfa-12570	159	43	of	of	ADP
cjfa-12570	159	44	obtaining	obtain	VERB
cjfa-12570	159	45	data	datum	NOUN
cjfa-12570	159	46	(	(	PUNCT
cjfa-12570	159	47	sawicki	sawicki	NOUN
cjfa-12570	159	48	,	,	PUNCT
cjfa-12570	159	49	2000	2000	NUM
cjfa-12570	159	50	,	,	PUNCT
cjfa-12570	159	51	pp	pp	ADP
cjfa-12570	159	52	.	.	PUNCT
cjfa-12570	160	1	194–195	194–195	NUM
cjfa-12570	160	2	)	)	PUNCT
cjfa-12570	160	3	.	.	PUNCT
cjfa-12570	161	1	invention	invention	NOUN
cjfa-12570	161	2	that	that	PRON
cjfa-12570	161	3	accompanies	accompany	VERB
cjfa-12570	161	4	the	the	DET
cjfa-12570	161	5	creation	creation	NOUN
cjfa-12570	161	6	of	of	ADP
cjfa-12570	161	7	an	an	DET
cjfa-12570	161	8	internal	internal	ADJ
cjfa-12570	161	9	reports	report	NOUN
cjfa-12570	161	10	system	system	NOUN
cjfa-12570	161	11	is	be	AUX
cjfa-12570	161	12	not	not	PART
cjfa-12570	161	13	tomasz	tomasz	PROPN
cjfa-12570	161	14	zimnicki226	zimnicki226	PROPN
cjfa-12570	161	15	subject	subject	NOUN
cjfa-12570	161	16	to	to	ADP
cjfa-12570	161	17	any	any	DET
cjfa-12570	161	18	restrictions	restriction	NOUN
cjfa-12570	161	19	.	.	PUNCT
cjfa-12570	162	1	there	there	PRON
cjfa-12570	162	2	is	be	VERB
cjfa-12570	162	3	a	a	DET
cjfa-12570	162	4	variety	variety	NOUN
cjfa-12570	162	5	of	of	ADP
cjfa-12570	162	6	customized	customize	VERB
cjfa-12570	162	7	solutions	solution	NOUN
cjfa-12570	162	8	.	.	PUNCT
cjfa-12570	163	1	they	they	PRON
cjfa-12570	163	2	are	be	AUX
cjfa-12570	163	3	determined	determine	VERB
cjfa-12570	163	4	only	only	ADV
cjfa-12570	163	5	by	by	ADP
cjfa-12570	163	6	the	the	DET
cjfa-12570	163	7	desire	desire	NOUN
cjfa-12570	163	8	to	to	PART
cjfa-12570	163	9	obtain	obtain	VERB
cjfa-12570	163	10	specialized	specialized	ADJ
cjfa-12570	163	11	information	information	NOUN
cjfa-12570	163	12	.	.	PUNCT
cjfa-12570	164	1	considering	consider	VERB
cjfa-12570	164	2	the	the	DET
cjfa-12570	164	3	aspect	aspect	NOUN
cjfa-12570	164	4	of	of	ADP
cjfa-12570	164	5	internal	internal	ADJ
cjfa-12570	164	6	reporting	reporting	NOUN
cjfa-12570	164	7	the	the	DET
cjfa-12570	164	8	multi	multi	ADJ
cjfa-12570	164	9	-	-	ADJ
cjfa-12570	164	10	block	block	ADJ
cjfa-12570	164	11	income	income	NOUN
cjfa-12570	164	12	statement	statement	NOUN
cjfa-12570	164	13	is	be	AUX
cjfa-12570	164	14	worth	worth	ADJ
cjfa-12570	164	15	noting	note	VERB
cjfa-12570	164	16	.	.	PUNCT
cjfa-12570	165	1	its	its	PRON
cjfa-12570	165	2	essence	essence	NOUN
cjfa-12570	165	3	is	be	AUX
cjfa-12570	165	4	based	base	VERB
cjfa-12570	165	5	on	on	ADP
cjfa-12570	165	6	the	the	DET
cjfa-12570	165	7	concept	concept	NOUN
cjfa-12570	165	8	of	of	ADP
cjfa-12570	165	9	account	account	NOUN
cjfa-12570	165	10	variable	variable	ADJ
cjfa-12570	165	11	costs	cost	NOUN
cjfa-12570	165	12	and	and	CCONJ
cjfa-12570	165	13	margin	margin	VERB
cjfa-12570	165	14	to	to	PART
cjfa-12570	165	15	cover	cover	VERB
cjfa-12570	165	16	fixed	fix	VERB
cjfa-12570	165	17	costs	cost	NOUN
cjfa-12570	165	18	and	and	CCONJ
cjfa-12570	165	19	profit	profit	NOUN
cjfa-12570	165	20	.	.	PUNCT
cjfa-12570	166	1	it	it	PRON
cjfa-12570	166	2	presents	present	VERB
cjfa-12570	166	3	in	in	ADP
cjfa-12570	166	4	a	a	DET
cjfa-12570	166	5	multi	multi	ADJ
cjfa-12570	166	6	-	-	NOUN
cjfa-12570	166	7	stage	stage	ADJ
cjfa-12570	166	8	,	,	PUNCT
cjfa-12570	166	9	multi	multi	ADJ
cjfa-12570	166	10	-	-	ADJ
cjfa-12570	166	11	block	block	ADJ
cjfa-12570	166	12	and	and	CCONJ
cjfa-12570	166	13	multi	multi	ADJ
cjfa-12570	166	14	-	-	ADJ
cjfa-12570	166	15	level	level	ADJ
cjfa-12570	166	16	variable	variable	ADJ
cjfa-12570	166	17	costs	cost	NOUN
cjfa-12570	166	18	,	,	PUNCT
cjfa-12570	166	19	fixed	fix	VERB
cjfa-12570	166	20	costs	cost	NOUN
cjfa-12570	166	21	and	and	CCONJ
cjfa-12570	166	22	operating	operating	NOUN
cjfa-12570	166	23	result	result	NOUN
cjfa-12570	166	24	of	of	ADP
cjfa-12570	166	25	complex	complex	ADJ
cjfa-12570	166	26	economic	economic	ADJ
cjfa-12570	166	27	processes	process	NOUN
cjfa-12570	166	28	taking	take	VERB
cjfa-12570	166	29	place	place	NOUN
cjfa-12570	166	30	in	in	ADP
cjfa-12570	166	31	the	the	DET
cjfa-12570	166	32	company	company	NOUN
cjfa-12570	166	33	.	.	PUNCT
cjfa-12570	167	1	it	it	PRON
cjfa-12570	167	2	is	be	AUX
cjfa-12570	167	3	used	use	VERB
cjfa-12570	167	4	mainly	mainly	ADV
cjfa-12570	167	5	in	in	ADP
cjfa-12570	167	6	the	the	DET
cjfa-12570	167	7	planning	planning	NOUN
cjfa-12570	167	8	and	and	CCONJ
cjfa-12570	167	9	internal	internal	ADJ
cjfa-12570	167	10	reports	report	NOUN
cjfa-12570	167	11	in	in	ADP
cjfa-12570	167	12	the	the	DET
cjfa-12570	167	13	responsibility	responsibility	NOUN
cjfa-12570	167	14	accounting	account	VERB
cjfa-12570	167	15	.	.	PUNCT
cjfa-12570	168	1	the	the	DET
cjfa-12570	168	2	multiblock	multiblock	PROPN
cjfa-12570	168	3	income	income	NOUN
cjfa-12570	168	4	statement	statement	NOUN
cjfa-12570	168	5	is	be	AUX
cjfa-12570	168	6	adapted	adapt	VERB
cjfa-12570	168	7	to	to	PART
cjfa-12570	168	8	evaluate	evaluate	VERB
cjfa-12570	168	9	the	the	DET
cjfa-12570	168	10	managers	manager	NOUN
cjfa-12570	168	11	of	of	ADP
cjfa-12570	168	12	the	the	DET
cjfa-12570	168	13	responsibility	responsibility	NOUN
cjfa-12570	168	14	centres	centre	NOUN
cjfa-12570	168	15	,	,	PUNCT
cjfa-12570	168	16	its	its	PRON
cjfa-12570	168	17	essence	essence	NOUN
cjfa-12570	168	18	is	be	AUX
cjfa-12570	168	19	presented	present	VERB
cjfa-12570	168	20	in	in	ADP
cjfa-12570	168	21	figure	figure	NOUN
cjfa-12570	168	22	3	3	NUM
cjfa-12570	168	23	.	.	PUNCT
cjfa-12570	168	24	figure	figure	NOUN
cjfa-12570	168	25	3	3	NUM
cjfa-12570	168	26	.	.	PUNCT
cjfa-12570	168	27	multi	multi	ADJ
cjfa-12570	168	28	-	-	ADJ
cjfa-12570	168	29	block	block	ADJ
cjfa-12570	168	30	income	income	NOUN
cjfa-12570	168	31	statement	statement	NOUN
cjfa-12570	168	32	for	for	ADP
cjfa-12570	168	33	the	the	DET
cjfa-12570	168	34	decentralized	decentralize	VERB
cjfa-12570	168	35	company	company	NOUN
cjfa-12570	168	36	figure	figure	VERB
cjfa-12570	168	37	3	3	NUM
cjfa-12570	168	38	.	.	PUNCT
cjfa-12570	168	39	multi	multi	ADJ
cjfa-12570	168	40	-	-	ADJ
cjfa-12570	168	41	block	block	ADJ
cjfa-12570	168	42	income	income	NOUN
cjfa-12570	168	43	statement	statement	NOUN
cjfa-12570	168	44	for	for	ADP
cjfa-12570	168	45	the	the	DET
cjfa-12570	168	46	decentralized	decentralized	ADJ
cjfa-12570	168	47	company	company	NOUN
cjfa-12570	168	48	source	source	NOUN
cjfa-12570	168	49	:	:	PUNCT
cjfa-12570	168	50	own	own	ADJ
cjfa-12570	168	51	study	study	NOUN
cjfa-12570	168	52	based	base	VERB
cjfa-12570	168	53	on	on	ADP
cjfa-12570	168	54	:	:	PUNCT
cjfa-12570	168	55	jarugowa	jarugowa	PROPN
cjfa-12570	168	56	,	,	PUNCT
cjfa-12570	168	57	1997	1997	NUM
cjfa-12570	168	58	,	,	PUNCT
cjfa-12570	168	59	pp	pp	ADV
cjfa-12570	168	60	.	.	PUNCT
cjfa-12570	169	1	27–28	27–28	NUM
cjfa-12570	169	2	.	.	PUNCT
cjfa-12570	170	1	the	the	DET
cjfa-12570	170	2	multi	multi	ADJ
cjfa-12570	170	3	-	-	ADJ
cjfa-12570	170	4	block	block	ADJ
cjfa-12570	170	5	income	income	NOUN
cjfa-12570	170	6	statement	statement	NOUN
cjfa-12570	170	7	measures	measure	VERB
cjfa-12570	170	8	the	the	DET
cjfa-12570	170	9	operating	operating	NOUN
cjfa-12570	170	10	effectiveness	effectiveness	NOUN
cjfa-12570	170	11	in	in	ADP
cjfa-12570	170	12	each	each	PRON
cjfa-12570	170	13	of	of	ADP
cjfa-12570	170	14	the	the	DET
cjfa-12570	170	15	individual	individual	ADJ
cjfa-12570	170	16	areas	area	NOUN
cjfa-12570	170	17	by	by	ADP
cjfa-12570	170	18	indentifying	indentifye	VERB
cjfa-12570	170	19	the	the	DET
cjfa-12570	170	20	different	different	ADJ
cjfa-12570	170	21	levels	level	NOUN
cjfa-12570	170	22	of	of	ADP
cjfa-12570	170	23	gross	gross	ADJ
cjfa-12570	170	24	margin	margin	NOUN
cjfa-12570	170	25	.	.	PUNCT
cjfa-12570	171	1	the	the	DET
cjfa-12570	171	2	scheme	scheme	NOUN
cjfa-12570	171	3	presents	present	VERB
cjfa-12570	171	4	the	the	DET
cjfa-12570	171	5	following	follow	VERB
cjfa-12570	171	6	three	three	NUM
cjfa-12570	171	7	types	type	NOUN
cjfa-12570	171	8	:	:	PUNCT
cjfa-12570	171	9			NOUN
cjfa-12570	171	10	gross	gross	ADJ
cjfa-12570	171	11	margin	margin	NOUN
cjfa-12570	171	12	i	i	PRON
cjfa-12570	171	13	–	–	PUNCT
cjfa-12570	171	14	is	be	AUX
cjfa-12570	171	15	the	the	DET
cjfa-12570	171	16	difference	difference	NOUN
cjfa-12570	171	17	between	between	ADP
cjfa-12570	171	18	revenues	revenue	NOUN
cjfa-12570	171	19	of	of	ADP
cjfa-12570	171	20	the	the	DET
cjfa-12570	171	21	profit	profit	NOUN
cjfa-12570	171	22	centre	centre	NOUN
cjfa-12570	171	23	and	and	CCONJ
cjfa-12570	171	24	its	its	PRON
cjfa-12570	171	25	variable	variable	ADJ
cjfa-12570	171	26	costs	cost	NOUN
cjfa-12570	171	27	,	,	PUNCT
cjfa-12570	171	28	it	it	PRON
cjfa-12570	171	29	is	be	AUX
cjfa-12570	171	30	called	call	VERB
cjfa-12570	171	31	“	"	PUNCT
cjfa-12570	171	32	input	input	NOUN
cjfa-12570	171	33	”	"	PUNCT
cjfa-12570	171	34	because	because	SCONJ
cjfa-12570	171	35	it	it	PRON
cjfa-12570	171	36	should	should	AUX
cjfa-12570	171	37	cover	cover	VERB
cjfa-12570	171	38	all	all	DET
cjfa-12570	171	39	other	other	ADJ
cjfa-12570	171	40	fixed	fix	VERB
cjfa-12570	171	41	costs	cost	NOUN
cjfa-12570	171	42	in	in	ADP
cjfa-12570	171	43	the	the	DET
cjfa-12570	171	44	company	company	NOUN
cjfa-12570	171	45	,	,	PUNCT
cjfa-12570	171	46			NOUN
cjfa-12570	171	47	gross	gross	ADJ
cjfa-12570	171	48	margin	margin	NOUN
cjfa-12570	171	49	ii	ii	PROPN
cjfa-12570	171	50	–	–	PUNCT
cjfa-12570	171	51	is	be	AUX
cjfa-12570	171	52	a	a	DET
cjfa-12570	171	53	basic	basic	ADJ
cjfa-12570	171	54	criterion	criterion	NOUN
cjfa-12570	171	55	in	in	ADP
cjfa-12570	171	56	assessing	assess	VERB
cjfa-12570	171	57	the	the	DET
cjfa-12570	171	58	profit	profit	NOUN
cjfa-12570	171	59	centres	centre	NOUN
cjfa-12570	171	60	effectiveness	effectiveness	NOUN
cjfa-12570	171	61	,	,	PUNCT
cjfa-12570	171	62	it	it	PRON
cjfa-12570	171	63	includes	include	VERB
cjfa-12570	171	64	revenues	revenue	NOUN
cjfa-12570	171	65	reduced	reduce	VERB
cjfa-12570	171	66	by	by	ADP
cjfa-12570	171	67	variable	variable	ADJ
cjfa-12570	171	68	and	and	CCONJ
cjfa-12570	171	69	individual	individual	ADJ
cjfa-12570	171	70	fixed	fix	VERB
cjfa-12570	171	71	costs	cost	NOUN
cjfa-12570	171	72	,	,	PUNCT
cjfa-12570	171	73	there	there	PRON
cjfa-12570	171	74	is	be	VERB
cjfa-12570	171	75	no	no	DET
cjfa-12570	171	76	distortion	distortion	NOUN
cjfa-12570	171	77	by	by	ADP
cjfa-12570	171	78	arbitrary	arbitrary	ADJ
cjfa-12570	171	79	assigning	assign	VERB
cjfa-12570	171	80	the	the	DET
cjfa-12570	171	81	investment	investment	NOUN
cjfa-12570	171	82	centre	centre	NOUN
cjfa-12570	171	83	fixed	fix	VERB
cjfa-12570	171	84	costs	cost	NOUN
cjfa-12570	171	85	or	or	CCONJ
cjfa-12570	171	86	the	the	DET
cjfa-12570	171	87	company	company	NOUN
cjfa-12570	171	88	fixed	fix	VERB
cjfa-12570	171	89	costs	cost	NOUN
cjfa-12570	171	90	,	,	PUNCT
cjfa-12570	171	91			NOUN
cjfa-12570	171	92	gross	gross	ADJ
cjfa-12570	171	93	margin	margin	NOUN
cjfa-12570	171	94	iii	iii	NOUN
cjfa-12570	171	95	–	–	PUNCT
cjfa-12570	171	96	is	be	AUX
cjfa-12570	171	97	a	a	DET
cjfa-12570	171	98	basic	basic	ADJ
cjfa-12570	171	99	criterion	criterion	NOUN
cjfa-12570	171	100	in	in	ADP
cjfa-12570	171	101	assessing	assess	VERB
cjfa-12570	171	102	the	the	DET
cjfa-12570	171	103	investment	investment	NOUN
cjfa-12570	171	104	centres	centre	NOUN
cjfa-12570	171	105	effectiveness	effectiveness	NOUN
cjfa-12570	171	106	,	,	PUNCT
cjfa-12570	171	107	it	it	PRON
cjfa-12570	171	108	includes	include	VERB
cjfa-12570	171	109	gross	gross	ADJ
cjfa-12570	171	110	margin	margin	NOUN
cjfa-12570	171	111	ii	ii	NOUN
cjfa-12570	171	112	reduced	reduce	VERB
cjfa-12570	171	113	by	by	ADP
cjfa-12570	171	114	investment	investment	NOUN
cjfa-12570	171	115	centre	centre	NOUN
cjfa-12570	171	116	fixed	fix	VERB
cjfa-12570	171	117	costs	cost	NOUN
cjfa-12570	171	118	,	,	PUNCT
cjfa-12570	171	119	there	there	PRON
cjfa-12570	171	120	is	be	VERB
cjfa-12570	171	121	no	no	DET
cjfa-12570	171	122	distortion	distortion	NOUN
cjfa-12570	171	123	by	by	ADP
cjfa-12570	171	124	arbitrary	arbitrary	ADJ
cjfa-12570	171	125	assigning	assign	VERB
cjfa-12570	171	126	the	the	DET
cjfa-12570	171	127	company	company	NOUN
cjfa-12570	171	128	fixed	fix	VERB
cjfa-12570	171	129	costs	cost	NOUN
cjfa-12570	171	130	.	.	PUNCT
cjfa-12570	172	1	the	the	DET
cjfa-12570	172	2	presented	present	VERB
cjfa-12570	172	3	considerations	consideration	NOUN
cjfa-12570	172	4	on	on	ADP
cjfa-12570	172	5	the	the	DET
cjfa-12570	172	6	multi	multi	ADJ
cjfa-12570	172	7	-	-	ADJ
cjfa-12570	172	8	block	block	ADJ
cjfa-12570	172	9	income	income	NOUN
cjfa-12570	172	10	statement	statement	NOUN
cjfa-12570	172	11	can	can	AUX
cjfa-12570	172	12	be	be	AUX
cjfa-12570	172	13	concluded	conclude	VERB
cjfa-12570	172	14	that	that	SCONJ
cjfa-12570	172	15	the	the	DET
cjfa-12570	172	16	managers	manager	NOUN
cjfa-12570	172	17	of	of	ADP
cjfa-12570	172	18	profit	profit	NOUN
cjfa-12570	172	19	and	and	CCONJ
cjfa-12570	172	20	investment	investment	NOUN
cjfa-12570	172	21	centres	centre	NOUN
cjfa-12570	172	22	are	be	AUX
cjfa-12570	172	23	only	only	ADV
cjfa-12570	172	24	assessment	assessment	NOUN
cjfa-12570	172	25	subjects	subject	NOUN
cjfa-12570	172	26	.	.	PUNCT
cjfa-12570	173	1	such	such	DET
cjfa-12570	173	2	a	a	DET
cjfa-12570	173	3	conclusion	conclusion	NOUN
cjfa-12570	173	4	is	be	AUX
cjfa-12570	173	5	inappropriate	inappropriate	ADJ
cjfa-12570	173	6	.	.	PUNCT
cjfa-12570	174	1	the	the	DET
cjfa-12570	174	2	assessment	assessment	NOUN
cjfa-12570	174	3	applies	apply	VERB
cjfa-12570	174	4	to	to	ADP
cjfa-12570	174	5	all	all	DET
cjfa-12570	174	6	managers	manager	NOUN
cjfa-12570	174	7	of	of	ADP
cjfa-12570	174	8	the	the	DET
cjfa-12570	174	9	responsibility	responsibility	NOUN
cjfa-12570	174	10	centres	centre	NOUN
cjfa-12570	174	11	.	.	PUNCT
cjfa-12570	175	1	in	in	ADP
cjfa-12570	175	2	practice	practice	NOUN
cjfa-12570	175	3	,	,	PUNCT
cjfa-12570	175	4	the	the	DET
cjfa-12570	175	5	multi	multi	ADJ
cjfa-12570	175	6	-	-	ADJ
cjfa-12570	175	7	block	block	ADJ
cjfa-12570	175	8	income	income	NOUN
cjfa-12570	175	9	statement	statement	NOUN
cjfa-12570	175	10	is	be	AUX
cjfa-12570	175	11	much	much	ADV
cjfa-12570	175	12	more	more	ADV
cjfa-12570	175	13	developed	developed	ADJ
cjfa-12570	175	14	.	.	PUNCT
cjfa-12570	176	1	it	it	PRON
cjfa-12570	176	2	should	should	AUX
cjfa-12570	176	3	also	also	ADV
cjfa-12570	176	4	contain	contain	VERB
cjfa-12570	176	5	the	the	DET
cjfa-12570	176	6	values	value	NOUN
cjfa-12570	176	7	established	establish	VERB
cjfa-12570	176	8	in	in	ADP
cjfa-12570	176	9	the	the	DET
cjfa-12570	176	10	budget	budget	NOUN
cjfa-12570	176	11	at	at	ADP
cjfa-12570	176	12	any	any	DET
cjfa-12570	176	13	level	level	NOUN
cjfa-12570	176	14	beyond	beyond	ADP
cjfa-12570	176	15	presented	present	VERB
cjfa-12570	176	16	information	information	NOUN
cjfa-12570	176	17	,	,	PUNCT
cjfa-12570	176	18	deviations	deviation	NOUN
cjfa-12570	176	19	between	between	ADP
cjfa-12570	176	20	the	the	DET
cjfa-12570	176	21	values	value	NOUN
cjfa-12570	176	22	achieved	achieve	VERB
cjfa-12570	176	23	and	and	CCONJ
cjfa-12570	176	24	planned	plan	VERB
cjfa-12570	176	25	and	and	CCONJ
cjfa-12570	176	26	the	the	DET
cjfa-12570	176	27	responsibility	responsibility	NOUN
cjfa-12570	176	28	centre	centre	NOUN
cjfa-12570	176	29	manager	manager	NOUN
cjfa-12570	176	30	comments	comment	VERB
cjfa-12570	176	31	about	about	ADP
cjfa-12570	176	32	the	the	DET
cjfa-12570	176	33	resulting	result	VERB
cjfa-12570	176	34	deviations	deviation	NOUN
cjfa-12570	176	35	.	.	PUNCT
cjfa-12570	177	1	this	this	PRON
cjfa-12570	177	2	includes	include	VERB
cjfa-12570	177	3	managers	manager	NOUN
cjfa-12570	177	4	of	of	ADP
cjfa-12570	177	5	costs	cost	NOUN
cjfa-12570	177	6	and	and	CCONJ
cjfa-12570	177	7	revenues	revenue	NOUN
cjfa-12570	177	8	centres	centre	NOUN
cjfa-12570	177	9	.	.	PUNCT
cjfa-12570	178	1	segment	segment	NOUN
cjfa-12570	178	2	reporting	report	VERB
cjfa-12570	178	3	over	over	ADP
cjfa-12570	178	4	time	time	NOUN
cjfa-12570	178	5	,	,	PUNCT
cjfa-12570	178	6	the	the	DET
cjfa-12570	178	7	value	value	NOUN
cjfa-12570	178	8	of	of	ADP
cjfa-12570	178	9	information	information	NOUN
cjfa-12570	178	10	about	about	ADP
cjfa-12570	178	11	responsibility	responsibility	NOUN
cjfa-12570	178	12	centres	centre	NOUN
cjfa-12570	178	13	has	have	AUX
cjfa-12570	178	14	also	also	ADV
cjfa-12570	178	15	been	be	AUX
cjfa-12570	178	16	recognised	recognise	VERB
cjfa-12570	178	17	by	by	ADP
cjfa-12570	178	18	financial	financial	ADJ
cjfa-12570	178	19	statement	statement	NOUN
cjfa-12570	178	20	external	external	ADJ
cjfa-12570	178	21	users	user	NOUN
cjfa-12570	178	22	,	,	PUNCT
cjfa-12570	178	23	the	the	DET
cjfa-12570	178	24	investors	investor	NOUN
cjfa-12570	178	25	in	in	ADP
cjfa-12570	178	26	particular	particular	ADJ
cjfa-12570	178	27	.	.	PUNCT
cjfa-12570	179	1	they	they	PRON
cjfa-12570	179	2	began	begin	VERB
cjfa-12570	179	3	to	to	PART
cjfa-12570	179	4	demand	demand	VERB
cjfa-12570	179	5	their	their	PRON
cjfa-12570	179	6	disclosure	disclosure	NOUN
cjfa-12570	179	7	as	as	ADP
cjfa-12570	179	8	a	a	DET
cjfa-12570	179	9	part	part	NOUN
cjfa-12570	179	10	of	of	ADP
cjfa-12570	179	11	financial	financial	ADJ
cjfa-12570	179	12	reporting	reporting	NOUN
cjfa-12570	179	13	(	(	PUNCT
cjfa-12570	179	14	external	external	ADJ
cjfa-12570	179	15	reporting	reporting	NOUN
cjfa-12570	179	16	)	)	PUNCT
cjfa-12570	179	17	.	.	PUNCT
cjfa-12570	180	1	in	in	ADP
cjfa-12570	180	2	their	their	PRON
cjfa-12570	180	3	opinion	opinion	NOUN
cjfa-12570	180	4	,	,	PUNCT
cjfa-12570	180	5	the	the	DET
cjfa-12570	180	6	conglomerates	conglomerate	NOUN
cjfa-12570	180	7	financial	financial	ADJ
cjfa-12570	180	8	statement	statement	NOUN
cjfa-12570	180	9	contained	contain	VERB
cjfa-12570	180	10	only	only	ADV
cjfa-12570	180	11	aggregated	aggregate	VERB
cjfa-12570	180	12	data	datum	NOUN
cjfa-12570	180	13	.	.	PUNCT
cjfa-12570	181	1	the	the	DET
cjfa-12570	181	2	particular	particular	ADJ
cjfa-12570	181	3	areas	area	NOUN
cjfa-12570	181	4	of	of	ADP
cjfa-12570	181	5	the	the	DET
cjfa-12570	181	6	company	company	NOUN
cjfa-12570	181	7	can	can	AUX
cjfa-12570	181	8	operate	operate	VERB
cjfa-12570	181	9	in	in	ADP
cjfa-12570	181	10	different	different	ADJ
cjfa-12570	181	11	economic	economic	ADJ
cjfa-12570	181	12	conditions	condition	NOUN
cjfa-12570	181	13	.	.	PUNCT
cjfa-12570	182	1	probably	probably	ADV
cjfa-12570	182	2	this	this	PRON
cjfa-12570	182	3	can	can	AUX
cjfa-12570	182	4	result	result	VERB
cjfa-12570	182	5	in	in	ADP
cjfa-12570	182	6	different	different	ADJ
cjfa-12570	182	7	levels	level	NOUN
cjfa-12570	182	8	of	of	ADP
cjfa-12570	182	9	rates	rate	NOUN
cjfa-12570	182	10	and	and	CCONJ
cjfa-12570	182	11	associated	associated	ADJ
cjfa-12570	182	12	levels	level	NOUN
cjfa-12570	182	13	of	of	ADP
cjfa-12570	182	14	risk	risk	NOUN
cjfa-12570	182	15	.	.	PUNCT
cjfa-12570	183	1	these	these	DET
cjfa-12570	183	2	areas	area	NOUN
cjfa-12570	183	3	sales	sale	NOUN
cjfa-12570	183	4	revenues	revenue	NOUN
cjfa-12570	183	5	variable	variable	ADJ
cjfa-12570	183	6	costs	cost	NOUN
cjfa-12570	183	7	gross	gross	ADJ
cjfa-12570	183	8	margin	margin	NOUN
cjfa-12570	184	1	i	i	PRON
cjfa-12570	184	2	profit	profit	NOUN
cjfa-12570	184	3	centre	centre	NOUN
cjfa-12570	184	4	fixe	fixe	NOUN
cjfa-12570	184	5	costs	cost	VERB
cjfa-12570	184	6	gross	gross	ADJ
cjfa-12570	184	7	margin	margin	NOUN
cjfa-12570	184	8	ii	ii	PROPN
cjfa-12570	184	9	sum	sum	NOUN
cjfa-12570	184	10	of	of	ADP
cjfa-12570	184	11	gross	gross	ADJ
cjfa-12570	184	12	margin	margin	NOUN
cjfa-12570	184	13	ii	ii	PROPN
cjfa-12570	184	14	investement	investement	NOUN
cjfa-12570	184	15	centre	centre	NOUN
cjfa-12570	184	16	fixed	fix	VERB
cjfa-12570	184	17	costs	cost	NOUN
cjfa-12570	184	18	gross	gross	ADJ
cjfa-12570	184	19	margin	margin	NOUN
cjfa-12570	184	20	iii	iii	NOUN
cjfa-12570	184	21	sum	sum	NOUN
cjfa-12570	184	22	of	of	ADP
cjfa-12570	184	23	gross	gross	ADJ
cjfa-12570	184	24	margin	margin	NOUN
cjfa-12570	184	25	iii	iii	X
cjfa-12570	184	26	company	company	NOUN
cjfa-12570	184	27	fixed	fix	VERB
cjfa-12570	184	28	costs	cost	NOUN
cjfa-12570	184	29	operating	operate	VERB
cjfa-12570	184	30	profit	profit	NOUN
cjfa-12570	184	31	investement	investement	NOUN
cjfa-12570	184	32	centre	centre	PROPN
cjfa-12570	184	33	a	a	DET
cjfa-12570	184	34	investement	investement	NOUN
cjfa-12570	184	35	centre	centre	NOUN
cjfa-12570	184	36	b	b	PROPN
cjfa-12570	184	37	profit	profit	NOUN
cjfa-12570	184	38	centre	centre	NOUN
cjfa-12570	184	39	a1	a1	NOUN
cjfa-12570	184	40	profit	profit	NOUN
cjfa-12570	184	41	centre	centre	NOUN
cjfa-12570	184	42	a2	a2	PROPN
cjfa-12570	184	43	profit	profit	NOUN
cjfa-12570	184	44	centre	centre	NOUN
cjfa-12570	184	45	b1	b1	NOUN
cjfa-12570	184	46	profit	profit	NOUN
cjfa-12570	184	47	centre	centre	NOUN
cjfa-12570	184	48	b2	b2	NOUN
cjfa-12570	184	49	s	s	PART
cjfa-12570	184	50	o	o	NOUN
cjfa-12570	184	51	u	u	NOUN
cjfa-12570	184	52	r	r	NOUN
cjfa-12570	184	53	c	c	NOUN
cjfa-12570	184	54	e	e	NOUN
cjfa-12570	184	55	:	:	PUNCT
cjfa-12570	184	56	own	own	ADJ
cjfa-12570	184	57	study	study	NOUN
cjfa-12570	184	58	based	base	VERB
cjfa-12570	184	59	on	on	ADP
cjfa-12570	184	60	:	:	PUNCT
cjfa-12570	184	61	jarugowa	jarugowa	PROPN
cjfa-12570	184	62	,	,	PUNCT
cjfa-12570	184	63	1997	1997	NUM
cjfa-12570	184	64	,	,	PUNCT
cjfa-12570	184	65	pp	pp	ADV
cjfa-12570	184	66	.	.	PUNCT
cjfa-12570	185	1	27–28	27–28	NUM
cjfa-12570	185	2	.	.	PUNCT
cjfa-12570	186	1	the	the	DET
cjfa-12570	186	2	multi	multi	ADJ
cjfa-12570	186	3	-	-	ADJ
cjfa-12570	186	4	block	block	ADJ
cjfa-12570	186	5	income	income	NOUN
cjfa-12570	186	6	statement	statement	NOUN
cjfa-12570	186	7	measures	measure	VERB
cjfa-12570	186	8	the	the	DET
cjfa-12570	186	9	operating	operating	NOUN
cjfa-12570	186	10	effectiveness	effectiveness	NOUN
cjfa-12570	186	11	in	in	ADP
cjfa-12570	186	12	each	each	PRON
cjfa-12570	186	13	of	of	ADP
cjfa-12570	186	14	the	the	DET
cjfa-12570	186	15	individual	individual	ADJ
cjfa-12570	186	16	areas	area	NOUN
cjfa-12570	186	17	by	by	ADP
cjfa-12570	186	18	indentifying	indentifye	VERB
cjfa-12570	186	19	the	the	DET
cjfa-12570	186	20	different	different	ADJ
cjfa-12570	186	21	levels	level	NOUN
cjfa-12570	186	22	of	of	ADP
cjfa-12570	186	23	gross	gross	ADJ
cjfa-12570	186	24	margin	margin	NOUN
cjfa-12570	186	25	.	.	PUNCT
cjfa-12570	187	1	the	the	DET
cjfa-12570	187	2	scheme	scheme	NOUN
cjfa-12570	187	3	presents	present	VERB
cjfa-12570	187	4	the	the	DET
cjfa-12570	187	5	following	follow	VERB
cjfa-12570	187	6	three	three	NUM
cjfa-12570	187	7	types	type	NOUN
cjfa-12570	187	8	:	:	PUNCT
cjfa-12570	187	9	responsibility	responsibility	NOUN
cjfa-12570	187	10	accounting	accounting	NOUN
cjfa-12570	187	11	inspiration	inspiration	NOUN
cjfa-12570	187	12	for	for	ADP
cjfa-12570	187	13	segment	segment	NOUN
cjfa-12570	187	14	reporting	report	VERB
cjfa-12570	187	15	227	227	NUM
cjfa-12570	187	16	■	■	PUNCT
cjfa-12570	187	17	gross	gross	ADJ
cjfa-12570	187	18	margin	margin	NOUN
cjfa-12570	187	19	i	i	PRON
cjfa-12570	187	20	–	–	PUNCT
cjfa-12570	187	21	is	be	AUX
cjfa-12570	187	22	the	the	DET
cjfa-12570	187	23	difference	difference	NOUN
cjfa-12570	187	24	between	between	ADP
cjfa-12570	187	25	revenues	revenue	NOUN
cjfa-12570	187	26	of	of	ADP
cjfa-12570	187	27	the	the	DET
cjfa-12570	187	28	profit	profit	NOUN
cjfa-12570	187	29	centre	centre	NOUN
cjfa-12570	187	30	and	and	CCONJ
cjfa-12570	187	31	its	its	PRON
cjfa-12570	187	32	variable	variable	ADJ
cjfa-12570	187	33	costs	cost	NOUN
cjfa-12570	187	34	,	,	PUNCT
cjfa-12570	187	35	it	it	PRON
cjfa-12570	187	36	is	be	AUX
cjfa-12570	187	37	called	call	VERB
cjfa-12570	187	38	“	"	PUNCT
cjfa-12570	187	39	input	input	NOUN
cjfa-12570	187	40	”	"	PUNCT
cjfa-12570	187	41	because	because	SCONJ
cjfa-12570	187	42	it	it	PRON
cjfa-12570	187	43	should	should	AUX
cjfa-12570	187	44	cover	cover	VERB
cjfa-12570	187	45	all	all	DET
cjfa-12570	187	46	other	other	ADJ
cjfa-12570	187	47	fixed	fix	VERB
cjfa-12570	187	48	costs	cost	NOUN
cjfa-12570	187	49	in	in	ADP
cjfa-12570	187	50	the	the	DET
cjfa-12570	187	51	company	company	NOUN
cjfa-12570	187	52	,	,	PUNCT
cjfa-12570	187	53	■	■	PUNCT
cjfa-12570	187	54	gross	gross	ADJ
cjfa-12570	187	55	margin	margin	NOUN
cjfa-12570	187	56	ii	ii	PROPN
cjfa-12570	187	57	–	–	PUNCT
cjfa-12570	187	58	is	be	AUX
cjfa-12570	187	59	a	a	DET
cjfa-12570	187	60	basic	basic	ADJ
cjfa-12570	187	61	criterion	criterion	NOUN
cjfa-12570	187	62	in	in	ADP
cjfa-12570	187	63	assessing	assess	VERB
cjfa-12570	187	64	the	the	DET
cjfa-12570	187	65	profit	profit	NOUN
cjfa-12570	187	66	centres	centre	NOUN
cjfa-12570	187	67	effectiveness	effectiveness	NOUN
cjfa-12570	187	68	,	,	PUNCT
cjfa-12570	187	69	it	it	PRON
cjfa-12570	187	70	includes	include	VERB
cjfa-12570	187	71	revenues	revenue	NOUN
cjfa-12570	187	72	reduced	reduce	VERB
cjfa-12570	187	73	by	by	ADP
cjfa-12570	187	74	variable	variable	ADJ
cjfa-12570	187	75	and	and	CCONJ
cjfa-12570	187	76	individual	individual	ADJ
cjfa-12570	187	77	fixed	fix	VERB
cjfa-12570	187	78	costs	cost	NOUN
cjfa-12570	187	79	,	,	PUNCT
cjfa-12570	187	80	there	there	PRON
cjfa-12570	187	81	is	be	VERB
cjfa-12570	187	82	no	no	DET
cjfa-12570	187	83	distortion	distortion	NOUN
cjfa-12570	187	84	by	by	ADP
cjfa-12570	187	85	arbitrary	arbitrary	ADJ
cjfa-12570	187	86	assigning	assign	VERB
cjfa-12570	187	87	the	the	DET
cjfa-12570	187	88	investment	investment	NOUN
cjfa-12570	187	89	centre	centre	NOUN
cjfa-12570	187	90	fixed	fix	VERB
cjfa-12570	187	91	costs	cost	NOUN
cjfa-12570	187	92	or	or	CCONJ
cjfa-12570	187	93	the	the	DET
cjfa-12570	187	94	company	company	NOUN
cjfa-12570	187	95	fixed	fix	VERB
cjfa-12570	187	96	costs	cost	NOUN
cjfa-12570	187	97	,	,	PUNCT
cjfa-12570	187	98	■	■	PUNCT
cjfa-12570	187	99	gross	gross	ADJ
cjfa-12570	187	100	margin	margin	NOUN
cjfa-12570	187	101	iii	iii	NOUN
cjfa-12570	187	102	–	–	PUNCT
cjfa-12570	187	103	is	be	AUX
cjfa-12570	187	104	a	a	DET
cjfa-12570	187	105	basic	basic	ADJ
cjfa-12570	187	106	criterion	criterion	NOUN
cjfa-12570	187	107	in	in	ADP
cjfa-12570	187	108	assessing	assess	VERB
cjfa-12570	187	109	the	the	DET
cjfa-12570	187	110	investment	investment	NOUN
cjfa-12570	187	111	centres	centre	NOUN
cjfa-12570	187	112	effectiveness	effectiveness	NOUN
cjfa-12570	187	113	,	,	PUNCT
cjfa-12570	187	114	it	it	PRON
cjfa-12570	187	115	includes	include	VERB
cjfa-12570	187	116	gross	gross	ADJ
cjfa-12570	187	117	margin	margin	NOUN
cjfa-12570	187	118	ii	ii	NOUN
cjfa-12570	187	119	reduced	reduce	VERB
cjfa-12570	187	120	by	by	ADP
cjfa-12570	187	121	investment	investment	NOUN
cjfa-12570	187	122	centre	centre	NOUN
cjfa-12570	187	123	fixed	fix	VERB
cjfa-12570	187	124	costs	cost	NOUN
cjfa-12570	187	125	,	,	PUNCT
cjfa-12570	187	126	there	there	PRON
cjfa-12570	187	127	is	be	VERB
cjfa-12570	187	128	no	no	DET
cjfa-12570	187	129	distortion	distortion	NOUN
cjfa-12570	187	130	by	by	ADP
cjfa-12570	187	131	arbitrary	arbitrary	ADJ
cjfa-12570	187	132	assigning	assign	VERB
cjfa-12570	187	133	the	the	DET
cjfa-12570	187	134	company	company	NOUN
cjfa-12570	187	135	fixed	fix	VERB
cjfa-12570	187	136	costs	cost	NOUN
cjfa-12570	187	137	.	.	PUNCT
cjfa-12570	188	1	the	the	DET
cjfa-12570	188	2	presented	present	VERB
cjfa-12570	188	3	considerations	consideration	NOUN
cjfa-12570	188	4	on	on	ADP
cjfa-12570	188	5	the	the	DET
cjfa-12570	188	6	multi	multi	ADJ
cjfa-12570	188	7	-	-	ADJ
cjfa-12570	188	8	block	block	ADJ
cjfa-12570	188	9	income	income	NOUN
cjfa-12570	188	10	statement	statement	NOUN
cjfa-12570	188	11	can	can	AUX
cjfa-12570	188	12	be	be	AUX
cjfa-12570	188	13	concluded	conclude	VERB
cjfa-12570	188	14	that	that	SCONJ
cjfa-12570	188	15	the	the	DET
cjfa-12570	188	16	managers	manager	NOUN
cjfa-12570	188	17	of	of	ADP
cjfa-12570	188	18	profit	profit	NOUN
cjfa-12570	188	19	and	and	CCONJ
cjfa-12570	188	20	investment	investment	NOUN
cjfa-12570	188	21	centres	centre	NOUN
cjfa-12570	188	22	are	be	AUX
cjfa-12570	188	23	only	only	ADV
cjfa-12570	188	24	assessment	assessment	NOUN
cjfa-12570	188	25	subjects	subject	NOUN
cjfa-12570	188	26	.	.	PUNCT
cjfa-12570	189	1	such	such	DET
cjfa-12570	189	2	a	a	DET
cjfa-12570	189	3	conclusion	conclusion	NOUN
cjfa-12570	189	4	is	be	AUX
cjfa-12570	189	5	inappropriate	inappropriate	ADJ
cjfa-12570	189	6	.	.	PUNCT
cjfa-12570	190	1	the	the	DET
cjfa-12570	190	2	assessment	assessment	NOUN
cjfa-12570	190	3	applies	apply	VERB
cjfa-12570	190	4	to	to	ADP
cjfa-12570	190	5	all	all	DET
cjfa-12570	190	6	managers	manager	NOUN
cjfa-12570	190	7	of	of	ADP
cjfa-12570	190	8	the	the	DET
cjfa-12570	190	9	responsibility	responsibility	NOUN
cjfa-12570	190	10	centres	centre	NOUN
cjfa-12570	190	11	.	.	PUNCT
cjfa-12570	191	1	in	in	ADP
cjfa-12570	191	2	practice	practice	NOUN
cjfa-12570	191	3	,	,	PUNCT
cjfa-12570	191	4	the	the	DET
cjfa-12570	191	5	multi	multi	ADJ
cjfa-12570	191	6	-	-	ADJ
cjfa-12570	191	7	block	block	ADJ
cjfa-12570	191	8	income	income	NOUN
cjfa-12570	191	9	statement	statement	NOUN
cjfa-12570	191	10	is	be	AUX
cjfa-12570	191	11	much	much	ADV
cjfa-12570	191	12	more	more	ADV
cjfa-12570	191	13	developed	developed	ADJ
cjfa-12570	191	14	.	.	PUNCT
cjfa-12570	192	1	it	it	PRON
cjfa-12570	192	2	should	should	AUX
cjfa-12570	192	3	also	also	ADV
cjfa-12570	192	4	contain	contain	VERB
cjfa-12570	192	5	the	the	DET
cjfa-12570	192	6	values	value	NOUN
cjfa-12570	192	7	established	establish	VERB
cjfa-12570	192	8	in	in	ADP
cjfa-12570	192	9	the	the	DET
cjfa-12570	192	10	budget	budget	NOUN
cjfa-12570	192	11	at	at	ADP
cjfa-12570	192	12	any	any	DET
cjfa-12570	192	13	level	level	NOUN
cjfa-12570	192	14	beyond	beyond	ADP
cjfa-12570	192	15	presented	present	VERB
cjfa-12570	192	16	information	information	NOUN
cjfa-12570	192	17	,	,	PUNCT
cjfa-12570	192	18	deviations	deviation	NOUN
cjfa-12570	192	19	between	between	ADP
cjfa-12570	192	20	the	the	DET
cjfa-12570	192	21	values	value	NOUN
cjfa-12570	192	22	achieved	achieve	VERB
cjfa-12570	192	23	and	and	CCONJ
cjfa-12570	192	24	planned	plan	VERB
cjfa-12570	192	25	and	and	CCONJ
cjfa-12570	192	26	the	the	DET
cjfa-12570	192	27	responsibility	responsibility	NOUN
cjfa-12570	192	28	centre	centre	NOUN
cjfa-12570	192	29	manager	manager	NOUN
cjfa-12570	192	30	comments	comment	VERB
cjfa-12570	192	31	about	about	ADP
cjfa-12570	192	32	the	the	DET
cjfa-12570	192	33	resulting	result	VERB
cjfa-12570	192	34	deviations	deviation	NOUN
cjfa-12570	192	35	.	.	PUNCT
cjfa-12570	193	1	this	this	PRON
cjfa-12570	193	2	includes	include	VERB
cjfa-12570	193	3	managers	manager	NOUN
cjfa-12570	193	4	of	of	ADP
cjfa-12570	193	5	costs	cost	NOUN
cjfa-12570	193	6	and	and	CCONJ
cjfa-12570	193	7	revenues	revenue	NOUN
cjfa-12570	193	8	centres	centre	NOUN
cjfa-12570	193	9	.	.	PUNCT
cjfa-12570	194	1	segment	segment	NOUN
cjfa-12570	194	2	reporting	report	VERB
cjfa-12570	194	3	over	over	ADP
cjfa-12570	194	4	time	time	NOUN
cjfa-12570	194	5	,	,	PUNCT
cjfa-12570	194	6	the	the	DET
cjfa-12570	194	7	value	value	NOUN
cjfa-12570	194	8	of	of	ADP
cjfa-12570	194	9	information	information	NOUN
cjfa-12570	194	10	about	about	ADP
cjfa-12570	194	11	responsibility	responsibility	NOUN
cjfa-12570	194	12	centres	centre	NOUN
cjfa-12570	194	13	has	have	AUX
cjfa-12570	194	14	also	also	ADV
cjfa-12570	194	15	been	be	AUX
cjfa-12570	194	16	recognised	recognise	VERB
cjfa-12570	194	17	by	by	ADP
cjfa-12570	194	18	financial	financial	ADJ
cjfa-12570	194	19	statement	statement	NOUN
cjfa-12570	194	20	external	external	ADJ
cjfa-12570	194	21	users	user	NOUN
cjfa-12570	194	22	,	,	PUNCT
cjfa-12570	194	23	the	the	DET
cjfa-12570	194	24	investors	investor	NOUN
cjfa-12570	194	25	in	in	ADP
cjfa-12570	194	26	particular	particular	ADJ
cjfa-12570	194	27	.	.	PUNCT
cjfa-12570	195	1	they	they	PRON
cjfa-12570	195	2	began	begin	VERB
cjfa-12570	195	3	to	to	PART
cjfa-12570	195	4	demand	demand	VERB
cjfa-12570	195	5	their	their	PRON
cjfa-12570	195	6	disclosure	disclosure	NOUN
cjfa-12570	195	7	as	as	ADP
cjfa-12570	195	8	a	a	DET
cjfa-12570	195	9	part	part	NOUN
cjfa-12570	195	10	of	of	ADP
cjfa-12570	195	11	financial	financial	ADJ
cjfa-12570	195	12	reporting	reporting	NOUN
cjfa-12570	195	13	(	(	PUNCT
cjfa-12570	195	14	external	external	ADJ
cjfa-12570	195	15	reporting	reporting	NOUN
cjfa-12570	195	16	)	)	PUNCT
cjfa-12570	195	17	.	.	PUNCT
cjfa-12570	196	1	in	in	ADP
cjfa-12570	196	2	their	their	PRON
cjfa-12570	196	3	opinion	opinion	NOUN
cjfa-12570	196	4	,	,	PUNCT
cjfa-12570	196	5	the	the	DET
cjfa-12570	196	6	conglomerates	conglomerate	NOUN
cjfa-12570	196	7	financial	financial	ADJ
cjfa-12570	196	8	statement	statement	NOUN
cjfa-12570	196	9	contained	contain	VERB
cjfa-12570	196	10	only	only	ADV
cjfa-12570	196	11	aggregated	aggregate	VERB
cjfa-12570	196	12	data	datum	NOUN
cjfa-12570	196	13	.	.	PUNCT
cjfa-12570	197	1	the	the	DET
cjfa-12570	197	2	particular	particular	ADJ
cjfa-12570	197	3	areas	area	NOUN
cjfa-12570	197	4	of	of	ADP
cjfa-12570	197	5	the	the	DET
cjfa-12570	197	6	company	company	NOUN
cjfa-12570	197	7	can	can	AUX
cjfa-12570	197	8	operate	operate	VERB
cjfa-12570	197	9	in	in	ADP
cjfa-12570	197	10	different	different	ADJ
cjfa-12570	197	11	economic	economic	ADJ
cjfa-12570	197	12	conditions	condition	NOUN
cjfa-12570	197	13	.	.	PUNCT
cjfa-12570	198	1	probably	probably	ADV
cjfa-12570	198	2	this	this	PRON
cjfa-12570	198	3	can	can	AUX
cjfa-12570	198	4	result	result	VERB
cjfa-12570	198	5	in	in	ADP
cjfa-12570	198	6	different	different	ADJ
cjfa-12570	198	7	levels	level	NOUN
cjfa-12570	198	8	of	of	ADP
cjfa-12570	198	9	rates	rate	NOUN
cjfa-12570	198	10	and	and	CCONJ
cjfa-12570	198	11	associated	associated	ADJ
cjfa-12570	198	12	levels	level	NOUN
cjfa-12570	198	13	of	of	ADP
cjfa-12570	198	14	risk	risk	NOUN
cjfa-12570	198	15	.	.	PUNCT
cjfa-12570	199	1	these	these	DET
cjfa-12570	199	2	areas	area	NOUN
cjfa-12570	199	3	can	can	AUX
cjfa-12570	199	4	affect	affect	VERB
cjfa-12570	199	5	the	the	DET
cjfa-12570	199	6	economic	economic	ADJ
cjfa-12570	199	7	situation	situation	NOUN
cjfa-12570	199	8	of	of	ADP
cjfa-12570	199	9	the	the	DET
cjfa-12570	199	10	company	company	NOUN
cjfa-12570	199	11	in	in	ADP
cjfa-12570	199	12	a	a	DET
cjfa-12570	199	13	different	different	ADJ
cjfa-12570	199	14	way	way	NOUN
cjfa-12570	199	15	.	.	PUNCT
cjfa-12570	200	1	it	it	PRON
cjfa-12570	200	2	means	mean	VERB
cjfa-12570	200	3	that	that	SCONJ
cjfa-12570	200	4	the	the	DET
cjfa-12570	200	5	investors	investor	NOUN
cjfa-12570	200	6	making	make	VERB
cjfa-12570	200	7	decisions	decision	NOUN
cjfa-12570	200	8	based	base	VERB
cjfa-12570	200	9	on	on	ADP
cjfa-12570	200	10	aggregated	aggregate	VERB
cjfa-12570	200	11	data	datum	NOUN
cjfa-12570	200	12	contained	contain	VERB
cjfa-12570	200	13	in	in	ADP
cjfa-12570	200	14	a	a	DET
cjfa-12570	200	15	financial	financial	ADJ
cjfa-12570	200	16	statement	statement	NOUN
cjfa-12570	200	17	of	of	ADP
cjfa-12570	200	18	a	a	DET
cjfa-12570	200	19	diversified	diversified	ADJ
cjfa-12570	200	20	company	company	NOUN
cjfa-12570	200	21	are	be	AUX
cjfa-12570	200	22	at	at	ADP
cjfa-12570	200	23	greater	great	ADJ
cjfa-12570	200	24	risk	risk	NOUN
cjfa-12570	200	25	,	,	PUNCT
cjfa-12570	200	26	than	than	ADP
cjfa-12570	200	27	in	in	ADP
cjfa-12570	200	28	the	the	DET
cjfa-12570	200	29	case	case	NOUN
cjfa-12570	200	30	of	of	ADP
cjfa-12570	200	31	the	the	DET
cjfa-12570	200	32	financial	financial	ADJ
cjfa-12570	200	33	statement	statement	NOUN
cjfa-12570	200	34	of	of	ADP
cjfa-12570	200	35	the	the	DET
cjfa-12570	200	36	company	company	NOUN
cjfa-12570	200	37	which	which	PRON
cjfa-12570	200	38	operates	operate	VERB
cjfa-12570	200	39	only	only	ADV
cjfa-12570	200	40	in	in	ADP
cjfa-12570	200	41	one	one	NUM
cjfa-12570	200	42	area	area	NOUN
cjfa-12570	200	43	.	.	PUNCT
cjfa-12570	201	1	the	the	DET
cjfa-12570	201	2	first	first	ADJ
cjfa-12570	201	3	legal	legal	ADJ
cjfa-12570	201	4	regulation	regulation	NOUN
cjfa-12570	201	5	which	which	PRON
cjfa-12570	201	6	obligated	obligate	VERB
cjfa-12570	201	7	companies	company	NOUN
cjfa-12570	201	8	to	to	PART
cjfa-12570	201	9	disclose	disclose	VERB
cjfa-12570	201	10	information	information	NOUN
cjfa-12570	201	11	about	about	ADP
cjfa-12570	201	12	segments	segment	NOUN
cjfa-12570	201	13	(	(	PUNCT
cjfa-12570	201	14	separate	separate	ADJ
cjfa-12570	201	15	areas	area	NOUN
cjfa-12570	201	16	of	of	ADP
cjfa-12570	201	17	the	the	DET
cjfa-12570	201	18	company	company	NOUN
cjfa-12570	201	19	activity	activity	NOUN
cjfa-12570	201	20	)	)	PUNCT
cjfa-12570	201	21	,	,	PUNCT
cjfa-12570	201	22	appeared	appear	VERB
cjfa-12570	201	23	in	in	ADP
cjfa-12570	201	24	the	the	DET
cjfa-12570	201	25	united	united	PROPN
cjfa-12570	201	26	states	states	PROPN
cjfa-12570	201	27	on	on	ADP
cjfa-12570	201	28	july	july	PROPN
cjfa-12570	201	29	14	14	NUM
cjfa-12570	201	30	,	,	PUNCT
cjfa-12570	201	31	1969	1969	NUM
cjfa-12570	201	32	.	.	PUNCT
cjfa-12570	202	1	it	it	PRON
cjfa-12570	202	2	was	be	AUX
cjfa-12570	202	3	the	the	DET
cjfa-12570	202	4	securities	security	NOUN
cjfa-12570	202	5	exchange	exchange	PROPN
cjfa-12570	202	6	act	act	NOUN
cjfa-12570	202	7	of	of	ADP
cjfa-12570	202	8	1934	1934	NUM
cjfa-12570	202	9	retomasz	retomasz	NOUN
cjfa-12570	202	10	zimnicki228	zimnicki228	PROPN
cjfa-12570	202	11	lease	lease	NOUN
cjfa-12570	202	12	no	no	PRON
cjfa-12570	202	13	.	.	NOUN
cjfa-12570	202	14	8650	8650	NUM
cjfa-12570	202	15	published	publish	VERB
cjfa-12570	202	16	by	by	ADP
cjfa-12570	202	17	the	the	DET
cjfa-12570	202	18	securities	securities	PROPN
cjfa-12570	202	19	and	and	CCONJ
cjfa-12570	202	20	exchange	exchange	PROPN
cjfa-12570	202	21	commission	commission	PROPN
cjfa-12570	202	22	(	(	PUNCT
cjfa-12570	202	23	sec	sec	PROPN
cjfa-12570	202	24	)	)	PUNCT
cjfa-12570	202	25	.	.	PUNCT
cjfa-12570	203	1	the	the	DET
cjfa-12570	203	2	companies	company	NOUN
cjfa-12570	203	3	were	be	AUX
cjfa-12570	203	4	obliged	oblige	VERB
cjfa-12570	203	5	to	to	PART
cjfa-12570	203	6	disclose	disclose	VERB
cjfa-12570	203	7	revenues	revenue	NOUN
cjfa-12570	203	8	and	and	CCONJ
cjfa-12570	203	9	results	result	NOUN
cjfa-12570	203	10	received	receive	VERB
cjfa-12570	203	11	in	in	ADP
cjfa-12570	203	12	particular	particular	ADJ
cjfa-12570	203	13	segments	segment	NOUN
cjfa-12570	203	14	.	.	PUNCT
cjfa-12570	204	1	those	those	DET
cjfa-12570	204	2	regulations	regulation	NOUN
cjfa-12570	204	3	applied	apply	VERB
cjfa-12570	204	4	only	only	ADV
cjfa-12570	204	5	to	to	ADP
cjfa-12570	204	6	companies	company	NOUN
cjfa-12570	204	7	which	which	PRON
cjfa-12570	204	8	placed	place	VERB
cjfa-12570	204	9	new	new	ADJ
cjfa-12570	204	10	securities	security	NOUN
cjfa-12570	204	11	to	to	ADP
cjfa-12570	204	12	public	public	ADJ
cjfa-12570	204	13	trading	trading	NOUN
cjfa-12570	204	14	(	(	PUNCT
cjfa-12570	204	15	skousen	skousen	NOUN
cjfa-12570	204	16	,	,	PUNCT
cjfa-12570	204	17	1970	1970	NUM
cjfa-12570	204	18	,	,	PUNCT
cjfa-12570	204	19	p.	p.	NOUN
cjfa-12570	204	20	39	39	NUM
cjfa-12570	204	21	)	)	PUNCT
cjfa-12570	204	22	.	.	PUNCT
cjfa-12570	205	1	due	due	ADP
cjfa-12570	205	2	to	to	ADP
cjfa-12570	205	3	the	the	DET
cjfa-12570	205	4	fact	fact	NOUN
cjfa-12570	205	5	that	that	SCONJ
cjfa-12570	205	6	the	the	DET
cjfa-12570	205	7	information	information	NOUN
cjfa-12570	205	8	was	be	AUX
cjfa-12570	205	9	non	non	ADJ
cjfa-12570	205	10	-	-	ADJ
cjfa-12570	205	11	cyclical	cyclical	ADJ
cjfa-12570	205	12	and	and	CCONJ
cjfa-12570	205	13	did	do	AUX
cjfa-12570	205	14	not	not	PART
cjfa-12570	205	15	apply	apply	VERB
cjfa-12570	205	16	to	to	ADP
cjfa-12570	205	17	all	all	DET
cjfa-12570	205	18	companies	company	NOUN
cjfa-12570	205	19	its	its	PRON
cjfa-12570	205	20	value	value	NOUN
cjfa-12570	205	21	was	be	AUX
cjfa-12570	205	22	significantly	significantly	ADV
cjfa-12570	205	23	reduced	reduce	VERB
cjfa-12570	205	24	.	.	PUNCT
cjfa-12570	206	1	the	the	DET
cjfa-12570	206	2	consequence	consequence	NOUN
cjfa-12570	206	3	of	of	ADP
cjfa-12570	206	4	this	this	PRON
cjfa-12570	206	5	was	be	AUX
cjfa-12570	206	6	the	the	DET
cjfa-12570	206	7	publication	publication	NOUN
cjfa-12570	206	8	by	by	ADP
cjfa-12570	206	9	sec	sec	PROPN
cjfa-12570	206	10	on	on	ADP
cjfa-12570	206	11	october	october	PROPN
cjfa-12570	206	12	21	21	NUM
cjfa-12570	206	13	,	,	PUNCT
cjfa-12570	206	14	1970	1970	NUM
cjfa-12570	206	15	the	the	DET
cjfa-12570	206	16	new	new	ADJ
cjfa-12570	206	17	legal	legal	ADJ
cjfa-12570	206	18	regulation	regulation	NOUN
cjfa-12570	206	19	contained	contain	VERB
cjfa-12570	206	20	in	in	ADP
cjfa-12570	206	21	securities	security	NOUN
cjfa-12570	206	22	exchange	exchange	PROPN
cjfa-12570	206	23	act	act	NOUN
cjfa-12570	206	24	of	of	ADP
cjfa-12570	206	25	1934	1934	NUM
cjfa-12570	206	26	release	release	NOUN
cjfa-12570	206	27	no	no	NOUN
cjfa-12570	206	28	.	.	NOUN
cjfa-12570	206	29	9000	9000	NUM
cjfa-12570	206	30	.	.	PUNCT
cjfa-12570	207	1	according	accord	VERB
cjfa-12570	207	2	to	to	ADP
cjfa-12570	207	3	it	it	PRON
cjfa-12570	207	4	,	,	PUNCT
cjfa-12570	207	5	the	the	DET
cjfa-12570	207	6	information	information	NOUN
cjfa-12570	207	7	about	about	ADP
cjfa-12570	207	8	segments	segment	NOUN
cjfa-12570	207	9	should	should	AUX
cjfa-12570	207	10	be	be	AUX
cjfa-12570	207	11	published	publish	VERB
cjfa-12570	207	12	as	as	ADP
cjfa-12570	207	13	a	a	DET
cjfa-12570	207	14	part	part	NOUN
cjfa-12570	207	15	of	of	ADP
cjfa-12570	207	16	annual	annual	ADJ
cjfa-12570	207	17	report	report	NOUN
cjfa-12570	207	18	which	which	PRON
cjfa-12570	207	19	was	be	AUX
cjfa-12570	207	20	required	require	VERB
cjfa-12570	207	21	by	by	ADP
cjfa-12570	207	22	sec	sec	PROPN
cjfa-12570	207	23	from	from	ADP
cjfa-12570	207	24	all	all	DET
cjfa-12570	207	25	companies	company	NOUN
cjfa-12570	207	26	whose	whose	DET
cjfa-12570	207	27	securities	security	NOUN
cjfa-12570	207	28	were	be	AUX
cjfa-12570	207	29	in	in	ADP
cjfa-12570	207	30	public	public	ADJ
cjfa-12570	207	31	trading	trading	NOUN
cjfa-12570	207	32	.	.	PUNCT
cjfa-12570	208	1	the	the	DET
cjfa-12570	208	2	change	change	NOUN
cjfa-12570	208	3	of	of	ADP
cjfa-12570	208	4	regulations	regulation	NOUN
cjfa-12570	208	5	obligated	obligate	VERB
cjfa-12570	208	6	companies	company	NOUN
cjfa-12570	208	7	to	to	PART
cjfa-12570	208	8	disclose	disclose	VERB
cjfa-12570	208	9	information	information	NOUN
cjfa-12570	208	10	about	about	ADP
cjfa-12570	208	11	revenues	revenue	NOUN
cjfa-12570	208	12	and	and	CCONJ
cjfa-12570	208	13	results	result	NOUN
cjfa-12570	208	14	for	for	ADP
cjfa-12570	208	15	each	each	DET
cjfa-12570	208	16	segments	segment	NOUN
cjfa-12570	208	17	which	which	PRON
cjfa-12570	208	18	provided	provide	VERB
cjfa-12570	208	19	at	at	ADP
cjfa-12570	208	20	least	least	ADV
cjfa-12570	208	21	10	10	NUM
cjfa-12570	208	22	%	%	NOUN
cjfa-12570	208	23	of	of	ADP
cjfa-12570	208	24	consolidated	consolidated	ADJ
cjfa-12570	208	25	revenues	revenue	NOUN
cjfa-12570	208	26	or	or	CCONJ
cjfa-12570	208	27	results	result	NOUN
cjfa-12570	208	28	of	of	ADP
cjfa-12570	208	29	the	the	DET
cjfa-12570	208	30	company	company	NOUN
cjfa-12570	208	31	as	as	ADP
cjfa-12570	208	32	a	a	DET
cjfa-12570	208	33	whole	whole	NOUN
cjfa-12570	208	34	.	.	PUNCT
cjfa-12570	209	1	the	the	DET
cjfa-12570	209	2	importance	importance	NOUN
cjfa-12570	209	3	of	of	ADP
cjfa-12570	209	4	segment	segment	NOUN
cjfa-12570	209	5	reporting	reporting	NOUN
cjfa-12570	209	6	was	be	AUX
cjfa-12570	209	7	also	also	ADV
cjfa-12570	209	8	recognized	recognize	VERB
cjfa-12570	209	9	by	by	ADP
cjfa-12570	209	10	the	the	DET
cjfa-12570	209	11	two	two	NUM
cjfa-12570	209	12	largest	large	ADJ
cjfa-12570	209	13	in	in	ADP
cjfa-12570	209	14	the	the	DET
cjfa-12570	209	15	world	world	NOUN
cjfa-12570	209	16	organizations	organization	NOUN
cjfa-12570	209	17	improving	improve	VERB
cjfa-12570	209	18	accounting	accounting	NOUN
cjfa-12570	209	19	rules	rule	NOUN
cjfa-12570	209	20	–	–	PUNCT
cjfa-12570	209	21	financial	financial	ADJ
cjfa-12570	209	22	accounting	accounting	NOUN
cjfa-12570	209	23	standards	standard	NOUN
cjfa-12570	209	24	board	board	NOUN
cjfa-12570	209	25	(	(	PUNCT
cjfa-12570	209	26	fasb	fasb	PROPN
cjfa-12570	209	27	)	)	PUNCT
cjfa-12570	209	28	and	and	CCONJ
cjfa-12570	209	29	international	international	ADJ
cjfa-12570	209	30	accounting	accounting	NOUN
cjfa-12570	209	31	standards	standard	NOUN
cjfa-12570	209	32	board	board	NOUN
cjfa-12570	209	33	(	(	PUNCT
cjfa-12570	209	34	iasb	iasb	PROPN
cjfa-12570	209	35	)	)	PUNCT
cjfa-12570	209	36	.	.	PUNCT
cjfa-12570	210	1	fasb	fasb	PROPN
cjfa-12570	210	2	first	first	ADV
cjfa-12570	210	3	started	start	VERB
cjfa-12570	210	4	work	work	NOUN
cjfa-12570	210	5	and	and	CCONJ
cjfa-12570	210	6	in	in	ADP
cjfa-12570	210	7	year	year	NOUN
cjfa-12570	210	8	1976	1976	NUM
cjfa-12570	210	9	published	publish	VERB
cjfa-12570	210	10	the	the	DET
cjfa-12570	210	11	first	first	ADJ
cjfa-12570	210	12	accounting	accounting	NOUN
cjfa-12570	210	13	standard	standard	NOUN
cjfa-12570	210	14	dedicated	dedicate	VERB
cjfa-12570	210	15	to	to	ADP
cjfa-12570	210	16	segment	segment	NOUN
cjfa-12570	210	17	reporting	reporting	NOUN
cjfa-12570	210	18	.	.	PUNCT
cjfa-12570	211	1	it	it	PRON
cjfa-12570	211	2	was	be	AUX
cjfa-12570	211	3	the	the	DET
cjfa-12570	211	4	statement	statement	NOUN
cjfa-12570	211	5	of	of	ADP
cjfa-12570	211	6	financial	financial	ADJ
cjfa-12570	211	7	accounting	accounting	NOUN
cjfa-12570	211	8	standards	standard	NOUN
cjfa-12570	211	9	no	no	DET
cjfa-12570	211	10	14	14	NUM
cjfa-12570	211	11	financial	financial	ADJ
cjfa-12570	211	12	reporting	reporting	NOUN
cjfa-12570	211	13	for	for	ADP
cjfa-12570	211	14	segments	segment	NOUN
cjfa-12570	211	15	of	of	ADP
cjfa-12570	211	16	a	a	DET
cjfa-12570	211	17	business	business	NOUN
cjfa-12570	211	18	enterprise	enterprise	NOUN
cjfa-12570	211	19	(	(	PUNCT
cjfa-12570	211	20	sfas14	sfas14	NOUN
cjfa-12570	211	21	)	)	PUNCT
cjfa-12570	211	22	.	.	PUNCT
cjfa-12570	212	1	in	in	ADP
cjfa-12570	212	2	this	this	DET
cjfa-12570	212	3	standard	standard	NOUN
cjfa-12570	212	4	besides	besides	SCONJ
cjfa-12570	212	5	the	the	DET
cjfa-12570	212	6	revenues	revenue	NOUN
cjfa-12570	212	7	and	and	CCONJ
cjfa-12570	212	8	results	result	VERB
cjfa-12570	212	9	the	the	DET
cjfa-12570	212	10	companies	company	NOUN
cjfa-12570	212	11	were	be	AUX
cjfa-12570	212	12	obligated	obligate	VERB
cjfa-12570	212	13	to	to	PART
cjfa-12570	212	14	disclose	disclose	VERB
cjfa-12570	212	15	the	the	DET
cjfa-12570	212	16	value	value	NOUN
cjfa-12570	212	17	of	of	ADP
cjfa-12570	212	18	assets	asset	NOUN
cjfa-12570	212	19	involved	involve	VERB
cjfa-12570	212	20	in	in	ADP
cjfa-12570	212	21	each	each	PRON
cjfa-12570	212	22	of	of	ADP
cjfa-12570	212	23	presented	present	VERB
cjfa-12570	212	24	segments	segment	NOUN
cjfa-12570	212	25	.	.	PUNCT
cjfa-12570	213	1	sfas14	sfas14	NOUN
cjfa-12570	213	2	was	be	AUX
cjfa-12570	213	3	the	the	DET
cjfa-12570	213	4	basis	basis	NOUN
cjfa-12570	213	5	of	of	ADP
cjfa-12570	213	6	segment	segment	NOUN
cjfa-12570	213	7	reporting	report	VERB
cjfa-12570	213	8	for	for	ADP
cjfa-12570	213	9	the	the	DET
cjfa-12570	213	10	companies	company	NOUN
cjfa-12570	213	11	obligated	obligate	VERB
cjfa-12570	213	12	by	by	ADP
cjfa-12570	213	13	the	the	DET
cjfa-12570	213	14	united	united	PROPN
cjfa-12570	213	15	states	states	PROPN
cjfa-12570	213	16	generally	generally	ADV
cjfa-12570	213	17	accepted	accept	VERB
cjfa-12570	213	18	accounting	accounting	NOUN
cjfa-12570	213	19	principles	principle	NOUN
cjfa-12570	213	20	for	for	ADP
cjfa-12570	213	21	over	over	ADP
cjfa-12570	213	22	twenty	twenty	NUM
cjfa-12570	213	23	years	year	NOUN
cjfa-12570	213	24	.	.	PUNCT
cjfa-12570	214	1	after	after	ADP
cjfa-12570	214	2	this	this	DET
cjfa-12570	214	3	period	period	NOUN
cjfa-12570	214	4	,	,	PUNCT
cjfa-12570	214	5	in	in	ADP
cjfa-12570	214	6	year	year	NOUN
cjfa-12570	214	7	1997	1997	NUM
cjfa-12570	214	8	,	,	PUNCT
cjfa-12570	214	9	fasb	fasb	NOUN
cjfa-12570	214	10	issued	issue	VERB
cjfa-12570	214	11	a	a	DET
cjfa-12570	214	12	new	new	ADJ
cjfa-12570	214	13	standard	standard	NOUN
cjfa-12570	214	14	:	:	PUNCT
cjfa-12570	214	15	the	the	DET
cjfa-12570	214	16	statement	statement	NOUN
cjfa-12570	214	17	of	of	ADP
cjfa-12570	214	18	financial	financial	ADJ
cjfa-12570	214	19	accounting	accounting	NOUN
cjfa-12570	214	20	standard	standard	NOUN
cjfa-12570	214	21	no	no	DET
cjfa-12570	214	22	131	131	NUM
cjfa-12570	214	23	disclosures	disclosure	NOUN
cjfa-12570	214	24	about	about	ADP
cjfa-12570	214	25	segments	segment	NOUN
cjfa-12570	214	26	of	of	ADP
cjfa-12570	214	27	an	an	DET
cjfa-12570	214	28	enterprise	enterprise	NOUN
cjfa-12570	214	29	and	and	CCONJ
cjfa-12570	214	30	related	related	ADJ
cjfa-12570	214	31	information	information	NOUN
cjfa-12570	214	32	(	(	PUNCT
cjfa-12570	214	33	sfas131	sfas131	PROPN
cjfa-12570	214	34	)	)	PUNCT
cjfa-12570	214	35	.	.	PUNCT
cjfa-12570	215	1	this	this	DET
cjfa-12570	215	2	standard	standard	NOUN
cjfa-12570	215	3	has	have	AUX
cjfa-12570	215	4	applied	apply	VERB
cjfa-12570	215	5	to	to	ADP
cjfa-12570	215	6	the	the	DET
cjfa-12570	215	7	present	present	ADJ
cjfa-12570	215	8	day	day	NOUN
cjfa-12570	215	9	.	.	PUNCT
cjfa-12570	216	1	the	the	DET
cjfa-12570	216	2	second	second	ADJ
cjfa-12570	216	3	organization	organization	NOUN
cjfa-12570	216	4	,	,	PUNCT
cjfa-12570	216	5	iasb	iasb	VERB
cjfa-12570	216	6	,	,	PUNCT
cjfa-12570	216	7	issued	issue	VERB
cjfa-12570	216	8	the	the	DET
cjfa-12570	216	9	first	first	ADJ
cjfa-12570	216	10	standard	standard	NOUN
cjfa-12570	216	11	dedicated	dedicate	VERB
cjfa-12570	216	12	to	to	ADP
cjfa-12570	216	13	segments	segment	NOUN
cjfa-12570	216	14	reporting	report	VERB
cjfa-12570	216	15	in	in	ADP
cjfa-12570	216	16	year	year	NOUN
cjfa-12570	216	17	1981	1981	NUM
cjfa-12570	216	18	.	.	PUNCT
cjfa-12570	217	1	it	it	PRON
cjfa-12570	217	2	was	be	AUX
cjfa-12570	217	3	the	the	DET
cjfa-12570	217	4	international	international	ADJ
cjfa-12570	217	5	accounting	accounting	NOUN
cjfa-12570	217	6	standard	standard	NOUN
cjfa-12570	217	7	no	no	DET
cjfa-12570	217	8	14	14	NUM
cjfa-12570	217	9	reporting	report	VERB
cjfa-12570	217	10	financial	financial	ADJ
cjfa-12570	217	11	information	information	NOUN
cjfa-12570	217	12	by	by	ADP
cjfa-12570	217	13	segment	segment	NOUN
cjfa-12570	217	14	(	(	PUNCT
cjfa-12570	217	15	ias14	ias14	PROPN
cjfa-12570	217	16	)	)	PUNCT
cjfa-12570	217	17	.	.	PUNCT
cjfa-12570	218	1	this	this	DET
cjfa-12570	218	2	standard	standard	NOUN
cjfa-12570	218	3	was	be	AUX
cjfa-12570	218	4	the	the	DET
cjfa-12570	218	5	basis	basis	NOUN
cjfa-12570	218	6	of	of	ADP
cjfa-12570	218	7	the	the	DET
cjfa-12570	218	8	segment	segment	NOUN
cjfa-12570	218	9	reporting	report	VERB
cjfa-12570	218	10	for	for	ADP
cjfa-12570	218	11	the	the	DET
cjfa-12570	218	12	companies	company	NOUN
cjfa-12570	218	13	obligated	obligate	VERB
cjfa-12570	218	14	by	by	ADP
cjfa-12570	218	15	international	international	ADJ
cjfa-12570	218	16	financial	financial	ADJ
cjfa-12570	218	17	reporting	reporting	NOUN
cjfa-12570	218	18	standards	standard	NOUN
cjfa-12570	218	19	for	for	ADP
cjfa-12570	218	20	more	more	ADJ
cjfa-12570	218	21	than	than	ADP
cjfa-12570	218	22	fifteen	fifteen	NUM
cjfa-12570	218	23	years	year	NOUN
cjfa-12570	218	24	.	.	PUNCT
cjfa-12570	219	1	in	in	ADP
cjfa-12570	219	2	1997	1997	NUM
cjfa-12570	219	3	ias14	ias14	NOUN
cjfa-12570	219	4	was	be	AUX
cjfa-12570	219	5	revised	revise	VERB
cjfa-12570	219	6	and	and	CCONJ
cjfa-12570	219	7	changed	change	VERB
cjfa-12570	219	8	its	its	PRON
cjfa-12570	219	9	name	name	NOUN
cjfa-12570	219	10	to	to	ADP
cjfa-12570	219	11	international	international	ADJ
cjfa-12570	219	12	accounting	accounting	NOUN
cjfa-12570	219	13	standard	standard	NOUN
cjfa-12570	219	14	no	no	DET
cjfa-12570	219	15	14	14	NUM
cjfa-12570	219	16	segment	segment	NOUN
cjfa-12570	219	17	reporting	reporting	NOUN
cjfa-12570	219	18	(	(	PUNCT
cjfa-12570	219	19	ias14r	ias14r	X
cjfa-12570	219	20	)	)	PUNCT
cjfa-12570	219	21	.	.	PUNCT
cjfa-12570	220	1	the	the	DET
cjfa-12570	220	2	revised	revise	VERB
cjfa-12570	220	3	standard	standard	NOUN
cjfa-12570	220	4	was	be	AUX
cjfa-12570	220	5	in	in	ADP
cjfa-12570	220	6	force	force	NOUN
cjfa-12570	220	7	till	till	SCONJ
cjfa-12570	220	8	year	year	NOUN
cjfa-12570	220	9	2009	2009	NUM
cjfa-12570	220	10	.	.	PUNCT
cjfa-12570	221	1	then	then	ADV
cjfa-12570	221	2	ias14r	ias14r	PROPN
cjfa-12570	221	3	was	be	AUX
cjfa-12570	221	4	replaced	replace	VERB
cjfa-12570	221	5	by	by	ADP
cjfa-12570	221	6	the	the	DET
cjfa-12570	221	7	new	new	ADJ
cjfa-12570	221	8	standard	standard	NOUN
cjfa-12570	221	9	:	:	PUNCT
cjfa-12570	221	10	the	the	DET
cjfa-12570	221	11	international	international	ADJ
cjfa-12570	221	12	financial	financial	ADJ
cjfa-12570	221	13	reporting	reporting	NOUN
cjfa-12570	221	14	standard	standard	NOUN
cjfa-12570	221	15	no	no	DET
cjfa-12570	221	16	8	8	NUM
cjfa-12570	221	17	operating	operating	NOUN
cjfa-12570	221	18	segments	segment	NOUN
cjfa-12570	221	19	(	(	PUNCT
cjfa-12570	221	20	ifrs8	ifrs8	PROPN
cjfa-12570	221	21	)	)	PUNCT
cjfa-12570	221	22	.	.	PUNCT
cjfa-12570	222	1	the	the	DET
cjfa-12570	222	2	new	new	ADJ
cjfa-12570	222	3	standard	standard	NOUN
cjfa-12570	222	4	has	have	AUX
cjfa-12570	222	5	applied	apply	VERB
cjfa-12570	222	6	to	to	ADP
cjfa-12570	222	7	the	the	DET
cjfa-12570	222	8	present	present	ADJ
cjfa-12570	222	9	day	day	NOUN
cjfa-12570	222	10	.	.	PUNCT
cjfa-12570	223	1	the	the	DET
cjfa-12570	223	2	synthetic	synthetic	ADJ
cjfa-12570	223	3	presentation	presentation	NOUN
cjfa-12570	223	4	of	of	ADP
cjfa-12570	223	5	the	the	DET
cjfa-12570	223	6	above	above	ADJ
cjfa-12570	223	7	events	event	NOUN
cjfa-12570	223	8	is	be	AUX
cjfa-12570	223	9	shown	show	VERB
cjfa-12570	223	10	in	in	ADP
cjfa-12570	223	11	figure	figure	NOUN
cjfa-12570	223	12	4	4	NUM
cjfa-12570	223	13	.	.	PUNCT
cjfa-12570	223	14	responsibility	responsibility	NOUN
cjfa-12570	223	15	accounting	accounting	NOUN
cjfa-12570	223	16	inspiration	inspiration	NOUN
cjfa-12570	223	17	for	for	ADP
cjfa-12570	223	18	segment	segment	NOUN
cjfa-12570	223	19	reporting	report	VERB
cjfa-12570	223	20	229	229	NUM
cjfa-12570	223	21	figure	figure	NOUN
cjfa-12570	223	22	4	4	NUM
cjfa-12570	223	23	.	.	PUNCT
cjfa-12570	223	24	key	key	ADJ
cjfa-12570	223	25	events	event	NOUN
cjfa-12570	223	26	on	on	ADP
cjfa-12570	223	27	segment	segment	NOUN
cjfa-12570	223	28	reporting	reporting	NOUN
cjfa-12570	223	29	can	can	AUX
cjfa-12570	223	30	affect	affect	VERB
cjfa-12570	223	31	the	the	DET
cjfa-12570	223	32	economic	economic	ADJ
cjfa-12570	223	33	situation	situation	NOUN
cjfa-12570	223	34	of	of	ADP
cjfa-12570	223	35	the	the	DET
cjfa-12570	223	36	company	company	NOUN
cjfa-12570	223	37	in	in	ADP
cjfa-12570	223	38	a	a	DET
cjfa-12570	223	39	different	different	ADJ
cjfa-12570	223	40	way	way	NOUN
cjfa-12570	223	41	.	.	PUNCT
cjfa-12570	224	1	it	it	PRON
cjfa-12570	224	2	means	mean	VERB
cjfa-12570	224	3	that	that	SCONJ
cjfa-12570	224	4	the	the	DET
cjfa-12570	224	5	investors	investor	NOUN
cjfa-12570	224	6	making	make	VERB
cjfa-12570	224	7	decisions	decision	NOUN
cjfa-12570	224	8	based	base	VERB
cjfa-12570	224	9	on	on	ADP
cjfa-12570	224	10	aggregated	aggregate	VERB
cjfa-12570	224	11	data	datum	NOUN
cjfa-12570	224	12	contained	contain	VERB
cjfa-12570	224	13	in	in	ADP
cjfa-12570	224	14	a	a	DET
cjfa-12570	224	15	financial	financial	ADJ
cjfa-12570	224	16	statement	statement	NOUN
cjfa-12570	224	17	of	of	ADP
cjfa-12570	224	18	a	a	DET
cjfa-12570	224	19	diversified	diversified	ADJ
cjfa-12570	224	20	company	company	NOUN
cjfa-12570	224	21	are	be	AUX
cjfa-12570	224	22	at	at	ADP
cjfa-12570	224	23	greater	great	ADJ
cjfa-12570	224	24	risk	risk	NOUN
cjfa-12570	224	25	,	,	PUNCT
cjfa-12570	224	26	than	than	ADP
cjfa-12570	224	27	in	in	ADP
cjfa-12570	224	28	the	the	DET
cjfa-12570	224	29	case	case	NOUN
cjfa-12570	224	30	of	of	ADP
cjfa-12570	224	31	the	the	DET
cjfa-12570	224	32	financial	financial	ADJ
cjfa-12570	224	33	statement	statement	NOUN
cjfa-12570	224	34	of	of	ADP
cjfa-12570	224	35	the	the	DET
cjfa-12570	224	36	company	company	NOUN
cjfa-12570	224	37	which	which	PRON
cjfa-12570	224	38	operates	operate	VERB
cjfa-12570	224	39	only	only	ADV
cjfa-12570	224	40	in	in	ADP
cjfa-12570	224	41	one	one	NUM
cjfa-12570	224	42	area	area	NOUN
cjfa-12570	224	43	.	.	PUNCT
cjfa-12570	225	1	the	the	DET
cjfa-12570	225	2	first	first	ADJ
cjfa-12570	225	3	legal	legal	ADJ
cjfa-12570	225	4	regulation	regulation	NOUN
cjfa-12570	225	5	which	which	PRON
cjfa-12570	225	6	obligated	obligate	VERB
cjfa-12570	225	7	companies	company	NOUN
cjfa-12570	225	8	to	to	PART
cjfa-12570	225	9	disclose	disclose	VERB
cjfa-12570	225	10	information	information	NOUN
cjfa-12570	225	11	about	about	ADP
cjfa-12570	225	12	segments	segment	NOUN
cjfa-12570	225	13	(	(	PUNCT
cjfa-12570	225	14	separate	separate	ADJ
cjfa-12570	225	15	areas	area	NOUN
cjfa-12570	225	16	of	of	ADP
cjfa-12570	225	17	the	the	DET
cjfa-12570	225	18	company	company	NOUN
cjfa-12570	225	19	activity	activity	NOUN
cjfa-12570	225	20	)	)	PUNCT
cjfa-12570	225	21	,	,	PUNCT
cjfa-12570	225	22	appeared	appear	VERB
cjfa-12570	225	23	in	in	ADP
cjfa-12570	225	24	the	the	DET
cjfa-12570	225	25	united	united	PROPN
cjfa-12570	225	26	states	states	PROPN
cjfa-12570	225	27	on	on	ADP
cjfa-12570	225	28	july	july	PROPN
cjfa-12570	225	29	14	14	NUM
cjfa-12570	225	30	,	,	PUNCT
cjfa-12570	225	31	1969	1969	NUM
cjfa-12570	225	32	.	.	PUNCT
cjfa-12570	226	1	it	it	PRON
cjfa-12570	226	2	was	be	AUX
cjfa-12570	226	3	the	the	DET
cjfa-12570	226	4	securities	security	NOUN
cjfa-12570	226	5	exchange	exchange	PROPN
cjfa-12570	226	6	act	act	NOUN
cjfa-12570	226	7	of	of	ADP
cjfa-12570	226	8	1934	1934	NUM
cjfa-12570	226	9	release	release	NOUN
cjfa-12570	226	10	no	no	PRON
cjfa-12570	226	11	.	.	NOUN
cjfa-12570	226	12	8650	8650	NUM
cjfa-12570	226	13	published	publish	VERB
cjfa-12570	226	14	by	by	ADP
cjfa-12570	226	15	the	the	DET
cjfa-12570	226	16	securities	securities	PROPN
cjfa-12570	226	17	and	and	CCONJ
cjfa-12570	226	18	exchange	exchange	PROPN
cjfa-12570	226	19	commission	commission	PROPN
cjfa-12570	226	20	(	(	PUNCT
cjfa-12570	226	21	sec	sec	PROPN
cjfa-12570	226	22	)	)	PUNCT
cjfa-12570	226	23	.	.	PUNCT
cjfa-12570	227	1	the	the	DET
cjfa-12570	227	2	companies	company	NOUN
cjfa-12570	227	3	were	be	AUX
cjfa-12570	227	4	obliged	oblige	VERB
cjfa-12570	227	5	to	to	PART
cjfa-12570	227	6	disclose	disclose	VERB
cjfa-12570	227	7	revenues	revenue	NOUN
cjfa-12570	227	8	and	and	CCONJ
cjfa-12570	227	9	results	result	NOUN
cjfa-12570	227	10	received	receive	VERB
cjfa-12570	227	11	in	in	ADP
cjfa-12570	227	12	particular	particular	ADJ
cjfa-12570	227	13	segments	segment	NOUN
cjfa-12570	227	14	.	.	PUNCT
cjfa-12570	228	1	those	those	DET
cjfa-12570	228	2	regulations	regulation	NOUN
cjfa-12570	228	3	applied	apply	VERB
cjfa-12570	228	4	only	only	ADV
cjfa-12570	228	5	to	to	ADP
cjfa-12570	228	6	companies	company	NOUN
cjfa-12570	228	7	which	which	PRON
cjfa-12570	228	8	placed	place	VERB
cjfa-12570	228	9	new	new	ADJ
cjfa-12570	228	10	securities	security	NOUN
cjfa-12570	228	11	to	to	ADP
cjfa-12570	228	12	public	public	ADJ
cjfa-12570	228	13	trading	trading	NOUN
cjfa-12570	228	14	(	(	PUNCT
cjfa-12570	228	15	skousen	skousen	NOUN
cjfa-12570	228	16	,	,	PUNCT
cjfa-12570	228	17	1970	1970	NUM
cjfa-12570	228	18	,	,	PUNCT
cjfa-12570	228	19	p.	p.	NOUN
cjfa-12570	228	20	39	39	NUM
cjfa-12570	228	21	)	)	PUNCT
cjfa-12570	228	22	.	.	PUNCT
cjfa-12570	229	1	due	due	ADP
cjfa-12570	229	2	to	to	ADP
cjfa-12570	229	3	the	the	DET
cjfa-12570	229	4	fact	fact	NOUN
cjfa-12570	229	5	that	that	SCONJ
cjfa-12570	229	6	the	the	DET
cjfa-12570	229	7	information	information	NOUN
cjfa-12570	229	8	was	be	AUX
cjfa-12570	229	9	non	non	ADJ
cjfa-12570	229	10	-	-	ADJ
cjfa-12570	229	11	cyclical	cyclical	ADJ
cjfa-12570	229	12	and	and	CCONJ
cjfa-12570	229	13	did	do	AUX
cjfa-12570	229	14	not	not	PART
cjfa-12570	229	15	apply	apply	VERB
cjfa-12570	229	16	to	to	ADP
cjfa-12570	229	17	all	all	DET
cjfa-12570	229	18	companies	company	NOUN
cjfa-12570	229	19	its	its	PRON
cjfa-12570	229	20	value	value	NOUN
cjfa-12570	229	21	was	be	AUX
cjfa-12570	229	22	significantly	significantly	ADV
cjfa-12570	229	23	reduced	reduce	VERB
cjfa-12570	229	24	.	.	PUNCT
cjfa-12570	230	1	the	the	DET
cjfa-12570	230	2	consequence	consequence	NOUN
cjfa-12570	230	3	of	of	ADP
cjfa-12570	230	4	this	this	PRON
cjfa-12570	230	5	was	be	AUX
cjfa-12570	230	6	the	the	DET
cjfa-12570	230	7	publication	publication	NOUN
cjfa-12570	230	8	by	by	ADP
cjfa-12570	230	9	sec	sec	PROPN
cjfa-12570	230	10	on	on	ADP
cjfa-12570	230	11	october	october	PROPN
cjfa-12570	230	12	21	21	NUM
cjfa-12570	230	13	,	,	PUNCT
cjfa-12570	230	14	1970	1970	NUM
cjfa-12570	230	15	the	the	DET
cjfa-12570	230	16	new	new	ADJ
cjfa-12570	230	17	legal	legal	ADJ
cjfa-12570	230	18	regulation	regulation	NOUN
cjfa-12570	230	19	contained	contain	VERB
cjfa-12570	230	20	in	in	ADP
cjfa-12570	230	21	securities	security	NOUN
cjfa-12570	230	22	exchange	exchange	PROPN
cjfa-12570	230	23	act	act	NOUN
cjfa-12570	230	24	of	of	ADP
cjfa-12570	230	25	1934	1934	NUM
cjfa-12570	230	26	release	release	NOUN
cjfa-12570	230	27	no	no	NOUN
cjfa-12570	230	28	.	.	NOUN
cjfa-12570	230	29	9000	9000	NUM
cjfa-12570	230	30	.	.	PUNCT
cjfa-12570	231	1	according	accord	VERB
cjfa-12570	231	2	to	to	ADP
cjfa-12570	231	3	it	it	PRON
cjfa-12570	231	4	,	,	PUNCT
cjfa-12570	231	5	the	the	DET
cjfa-12570	231	6	information	information	NOUN
cjfa-12570	231	7	about	about	ADP
cjfa-12570	231	8	segments	segment	NOUN
cjfa-12570	231	9	should	should	AUX
cjfa-12570	231	10	be	be	AUX
cjfa-12570	231	11	published	publish	VERB
cjfa-12570	231	12	as	as	ADP
cjfa-12570	231	13	a	a	DET
cjfa-12570	231	14	part	part	NOUN
cjfa-12570	231	15	of	of	ADP
cjfa-12570	231	16	annual	annual	ADJ
cjfa-12570	231	17	report	report	NOUN
cjfa-12570	231	18	which	which	PRON
cjfa-12570	231	19	was	be	AUX
cjfa-12570	231	20	required	require	VERB
cjfa-12570	231	21	by	by	ADP
cjfa-12570	231	22	sec	sec	PROPN
cjfa-12570	231	23	from	from	ADP
cjfa-12570	231	24	all	all	DET
cjfa-12570	231	25	companies	company	NOUN
cjfa-12570	231	26	whose	whose	DET
cjfa-12570	231	27	securities	security	NOUN
cjfa-12570	231	28	were	be	AUX
cjfa-12570	231	29	in	in	ADP
cjfa-12570	231	30	public	public	ADJ
cjfa-12570	231	31	trading	trading	NOUN
cjfa-12570	231	32	.	.	PUNCT
cjfa-12570	232	1	the	the	DET
cjfa-12570	232	2	change	change	NOUN
cjfa-12570	232	3	of	of	ADP
cjfa-12570	232	4	regulations	regulation	NOUN
cjfa-12570	232	5	obligated	obligate	VERB
cjfa-12570	232	6	companies	company	NOUN
cjfa-12570	232	7	to	to	PART
cjfa-12570	232	8	disclose	disclose	VERB
cjfa-12570	232	9	information	information	NOUN
cjfa-12570	232	10	about	about	ADP
cjfa-12570	232	11	revenues	revenue	NOUN
cjfa-12570	232	12	and	and	CCONJ
cjfa-12570	232	13	results	result	NOUN
cjfa-12570	232	14	for	for	ADP
cjfa-12570	232	15	each	each	DET
cjfa-12570	232	16	segments	segment	NOUN
cjfa-12570	232	17	which	which	PRON
cjfa-12570	232	18	provided	provide	VERB
cjfa-12570	232	19	at	at	ADP
cjfa-12570	232	20	least	least	ADV
cjfa-12570	232	21	10	10	NUM
cjfa-12570	232	22	%	%	NOUN
cjfa-12570	232	23	of	of	ADP
cjfa-12570	232	24	consolidated	consolidated	ADJ
cjfa-12570	232	25	revenues	revenue	NOUN
cjfa-12570	232	26	or	or	CCONJ
cjfa-12570	232	27	results	result	NOUN
cjfa-12570	232	28	of	of	ADP
cjfa-12570	232	29	the	the	DET
cjfa-12570	232	30	company	company	NOUN
cjfa-12570	232	31	as	as	ADP
cjfa-12570	232	32	a	a	DET
cjfa-12570	232	33	whole	whole	NOUN
cjfa-12570	232	34	.	.	PUNCT
cjfa-12570	233	1	the	the	DET
cjfa-12570	233	2	importance	importance	NOUN
cjfa-12570	233	3	of	of	ADP
cjfa-12570	233	4	segment	segment	NOUN
cjfa-12570	233	5	reporting	reporting	NOUN
cjfa-12570	233	6	was	be	AUX
cjfa-12570	233	7	also	also	ADV
cjfa-12570	233	8	recognized	recognize	VERB
cjfa-12570	233	9	by	by	ADP
cjfa-12570	233	10	the	the	DET
cjfa-12570	233	11	two	two	NUM
cjfa-12570	233	12	largest	large	ADJ
cjfa-12570	233	13	in	in	ADP
cjfa-12570	233	14	the	the	DET
cjfa-12570	233	15	world	world	NOUN
cjfa-12570	233	16	organizations	organization	NOUN
cjfa-12570	233	17	improving	improve	VERB
cjfa-12570	233	18	accounting	accounting	NOUN
cjfa-12570	233	19	rules	rule	NOUN
cjfa-12570	233	20	–	–	PUNCT
cjfa-12570	233	21	financial	financial	ADJ
cjfa-12570	233	22	accounting	accounting	NOUN
cjfa-12570	233	23	standards	standard	NOUN
cjfa-12570	233	24	board	board	NOUN
cjfa-12570	233	25	(	(	PUNCT
cjfa-12570	233	26	fasb	fasb	PROPN
cjfa-12570	233	27	)	)	PUNCT
cjfa-12570	233	28	and	and	CCONJ
cjfa-12570	233	29	international	international	ADJ
cjfa-12570	233	30	accounting	accounting	NOUN
cjfa-12570	233	31	standards	standard	NOUN
cjfa-12570	233	32	board	board	NOUN
cjfa-12570	233	33	(	(	PUNCT
cjfa-12570	233	34	iasb	iasb	PROPN
cjfa-12570	233	35	)	)	PUNCT
cjfa-12570	233	36	.	.	PUNCT
cjfa-12570	234	1	fasb	fasb	PROPN
cjfa-12570	234	2	first	first	ADV
cjfa-12570	234	3	started	start	VERB
cjfa-12570	234	4	work	work	NOUN
cjfa-12570	234	5	and	and	CCONJ
cjfa-12570	234	6	in	in	ADP
cjfa-12570	234	7	year	year	NOUN
cjfa-12570	234	8	1976	1976	NUM
cjfa-12570	234	9	published	publish	VERB
cjfa-12570	234	10	the	the	DET
cjfa-12570	234	11	first	first	ADJ
cjfa-12570	234	12	accounting	accounting	NOUN
cjfa-12570	234	13	standard	standard	NOUN
cjfa-12570	234	14	dedicated	dedicate	VERB
cjfa-12570	234	15	to	to	ADP
cjfa-12570	234	16	segment	segment	NOUN
cjfa-12570	234	17	reporting	reporting	NOUN
cjfa-12570	234	18	.	.	PUNCT
cjfa-12570	235	1	it	it	PRON
cjfa-12570	235	2	was	be	AUX
cjfa-12570	235	3	the	the	DET
cjfa-12570	235	4	statement	statement	NOUN
cjfa-12570	235	5	of	of	ADP
cjfa-12570	235	6	financial	financial	ADJ
cjfa-12570	235	7	accounting	accounting	NOUN
cjfa-12570	235	8	standards	standard	NOUN
cjfa-12570	235	9	no	no	DET
cjfa-12570	235	10	14	14	NUM
cjfa-12570	235	11	financial	financial	ADJ
cjfa-12570	235	12	reporting	reporting	NOUN
cjfa-12570	235	13	for	for	ADP
cjfa-12570	235	14	segments	segment	NOUN
cjfa-12570	235	15	of	of	ADP
cjfa-12570	235	16	a	a	DET
cjfa-12570	235	17	business	business	NOUN
cjfa-12570	235	18	enterprise	enterprise	NOUN
cjfa-12570	235	19	(	(	PUNCT
cjfa-12570	235	20	sfas14	sfas14	NOUN
cjfa-12570	235	21	)	)	PUNCT
cjfa-12570	235	22	.	.	PUNCT
cjfa-12570	236	1	in	in	ADP
cjfa-12570	236	2	this	this	DET
cjfa-12570	236	3	standard	standard	NOUN
cjfa-12570	236	4	besides	besides	SCONJ
cjfa-12570	236	5	the	the	DET
cjfa-12570	236	6	revenues	revenue	NOUN
cjfa-12570	236	7	and	and	CCONJ
cjfa-12570	236	8	results	result	VERB
cjfa-12570	236	9	the	the	DET
cjfa-12570	236	10	companies	company	NOUN
cjfa-12570	236	11	were	be	AUX
cjfa-12570	236	12	obligated	obligate	VERB
cjfa-12570	236	13	to	to	PART
cjfa-12570	236	14	disclose	disclose	VERB
cjfa-12570	236	15	the	the	DET
cjfa-12570	236	16	value	value	NOUN
cjfa-12570	236	17	of	of	ADP
cjfa-12570	236	18	assets	asset	NOUN
cjfa-12570	236	19	involved	involve	VERB
cjfa-12570	236	20	in	in	ADP
cjfa-12570	236	21	each	each	PRON
cjfa-12570	236	22	of	of	ADP
cjfa-12570	236	23	presented	present	VERB
cjfa-12570	236	24	segments	segment	NOUN
cjfa-12570	236	25	.	.	PUNCT
cjfa-12570	237	1	sfas14	sfas14	NOUN
cjfa-12570	237	2	was	be	AUX
cjfa-12570	237	3	the	the	DET
cjfa-12570	237	4	basis	basis	NOUN
cjfa-12570	237	5	of	of	ADP
cjfa-12570	237	6	segment	segment	NOUN
cjfa-12570	237	7	reporting	report	VERB
cjfa-12570	237	8	for	for	ADP
cjfa-12570	237	9	the	the	DET
cjfa-12570	237	10	companies	company	NOUN
cjfa-12570	237	11	obligated	obligate	VERB
cjfa-12570	237	12	by	by	ADP
cjfa-12570	237	13	the	the	DET
cjfa-12570	237	14	united	united	PROPN
cjfa-12570	237	15	states	states	PROPN
cjfa-12570	237	16	generally	generally	ADV
cjfa-12570	237	17	accepted	accept	VERB
cjfa-12570	237	18	accounting	accounting	NOUN
cjfa-12570	237	19	principles	principle	NOUN
cjfa-12570	237	20	for	for	ADP
cjfa-12570	237	21	over	over	ADP
cjfa-12570	237	22	twenty	twenty	NUM
cjfa-12570	237	23	years	year	NOUN
cjfa-12570	237	24	.	.	PUNCT
cjfa-12570	238	1	after	after	ADP
cjfa-12570	238	2	this	this	DET
cjfa-12570	238	3	period	period	NOUN
cjfa-12570	238	4	,	,	PUNCT
cjfa-12570	238	5	in	in	ADP
cjfa-12570	238	6	year	year	NOUN
cjfa-12570	238	7	1997	1997	NUM
cjfa-12570	238	8	,	,	PUNCT
cjfa-12570	238	9	fasb	fasb	NOUN
cjfa-12570	238	10	issued	issue	VERB
cjfa-12570	238	11	a	a	DET
cjfa-12570	238	12	new	new	ADJ
cjfa-12570	238	13	standard	standard	NOUN
cjfa-12570	238	14	:	:	PUNCT
cjfa-12570	238	15	the	the	DET
cjfa-12570	238	16	statement	statement	NOUN
cjfa-12570	238	17	of	of	ADP
cjfa-12570	238	18	financial	financial	ADJ
cjfa-12570	238	19	accounting	accounting	NOUN
cjfa-12570	238	20	standard	standard	NOUN
cjfa-12570	238	21	no	no	DET
cjfa-12570	238	22	131	131	NUM
cjfa-12570	238	23	disclosures	disclosure	NOUN
cjfa-12570	238	24	about	about	ADP
cjfa-12570	238	25	segments	segment	NOUN
cjfa-12570	238	26	of	of	ADP
cjfa-12570	238	27	an	an	DET
cjfa-12570	238	28	enterprise	enterprise	NOUN
cjfa-12570	238	29	and	and	CCONJ
cjfa-12570	238	30	related	related	ADJ
cjfa-12570	238	31	information	information	NOUN
cjfa-12570	238	32	(	(	PUNCT
cjfa-12570	238	33	sfas131	sfas131	PROPN
cjfa-12570	238	34	)	)	PUNCT
cjfa-12570	238	35	.	.	PUNCT
cjfa-12570	239	1	this	this	DET
cjfa-12570	239	2	standard	standard	NOUN
cjfa-12570	239	3	has	have	AUX
cjfa-12570	239	4	applied	apply	VERB
cjfa-12570	239	5	to	to	ADP
cjfa-12570	239	6	the	the	DET
cjfa-12570	239	7	present	present	ADJ
cjfa-12570	239	8	day	day	NOUN
cjfa-12570	239	9	.	.	PUNCT
cjfa-12570	240	1	the	the	DET
cjfa-12570	240	2	second	second	ADJ
cjfa-12570	240	3	organization	organization	NOUN
cjfa-12570	240	4	,	,	PUNCT
cjfa-12570	240	5	iasb	iasb	VERB
cjfa-12570	240	6	,	,	PUNCT
cjfa-12570	240	7	issued	issue	VERB
cjfa-12570	240	8	the	the	DET
cjfa-12570	240	9	first	first	ADJ
cjfa-12570	240	10	standard	standard	NOUN
cjfa-12570	240	11	dedicated	dedicate	VERB
cjfa-12570	240	12	to	to	ADP
cjfa-12570	240	13	segments	segment	NOUN
cjfa-12570	240	14	reporting	report	VERB
cjfa-12570	240	15	in	in	ADP
cjfa-12570	240	16	year	year	NOUN
cjfa-12570	240	17	1981	1981	NUM
cjfa-12570	240	18	.	.	PUNCT
cjfa-12570	241	1	it	it	PRON
cjfa-12570	241	2	was	be	AUX
cjfa-12570	241	3	the	the	DET
cjfa-12570	241	4	international	international	ADJ
cjfa-12570	241	5	accounting	accounting	NOUN
cjfa-12570	241	6	standard	standard	NOUN
cjfa-12570	241	7	no	no	DET
cjfa-12570	241	8	14	14	NUM
cjfa-12570	241	9	reporting	report	VERB
cjfa-12570	241	10	financial	financial	ADJ
cjfa-12570	241	11	information	information	NOUN
cjfa-12570	241	12	by	by	ADP
cjfa-12570	241	13	segment	segment	NOUN
cjfa-12570	241	14	(	(	PUNCT
cjfa-12570	241	15	ias14	ias14	PROPN
cjfa-12570	241	16	)	)	PUNCT
cjfa-12570	241	17	.	.	PUNCT
cjfa-12570	242	1	this	this	DET
cjfa-12570	242	2	standard	standard	NOUN
cjfa-12570	242	3	was	be	AUX
cjfa-12570	242	4	the	the	DET
cjfa-12570	242	5	basis	basis	NOUN
cjfa-12570	242	6	of	of	ADP
cjfa-12570	242	7	the	the	DET
cjfa-12570	242	8	segment	segment	NOUN
cjfa-12570	242	9	reporting	report	VERB
cjfa-12570	242	10	for	for	ADP
cjfa-12570	242	11	the	the	DET
cjfa-12570	242	12	companies	company	NOUN
cjfa-12570	242	13	obligated	obligate	VERB
cjfa-12570	242	14	by	by	ADP
cjfa-12570	242	15	international	international	ADJ
cjfa-12570	242	16	financial	financial	ADJ
cjfa-12570	242	17	reporting	reporting	NOUN
cjfa-12570	242	18	standards	standard	NOUN
cjfa-12570	242	19	for	for	ADP
cjfa-12570	242	20	more	more	ADJ
cjfa-12570	242	21	than	than	ADP
cjfa-12570	242	22	fifteen	fifteen	NUM
cjfa-12570	242	23	years	year	NOUN
cjfa-12570	242	24	.	.	PUNCT
cjfa-12570	243	1	in	in	ADP
cjfa-12570	243	2	1997	1997	NUM
cjfa-12570	243	3	ias14	ias14	NOUN
cjfa-12570	243	4	was	be	AUX
cjfa-12570	243	5	revised	revise	VERB
cjfa-12570	243	6	and	and	CCONJ
cjfa-12570	243	7	changed	change	VERB
cjfa-12570	243	8	its	its	PRON
cjfa-12570	243	9	name	name	NOUN
cjfa-12570	243	10	to	to	ADP
cjfa-12570	243	11	international	international	ADJ
cjfa-12570	243	12	accounting	accounting	NOUN
cjfa-12570	243	13	standard	standard	NOUN
cjfa-12570	243	14	no	no	DET
cjfa-12570	243	15	14	14	NUM
cjfa-12570	243	16	segment	segment	NOUN
cjfa-12570	243	17	reporting	reporting	NOUN
cjfa-12570	243	18	(	(	PUNCT
cjfa-12570	243	19	ias14r	ias14r	X
cjfa-12570	243	20	)	)	PUNCT
cjfa-12570	243	21	.	.	PUNCT
cjfa-12570	244	1	the	the	DET
cjfa-12570	244	2	revised	revise	VERB
cjfa-12570	244	3	standard	standard	NOUN
cjfa-12570	244	4	was	be	AUX
cjfa-12570	244	5	in	in	ADP
cjfa-12570	244	6	force	force	NOUN
cjfa-12570	244	7	till	till	SCONJ
cjfa-12570	244	8	year	year	NOUN
cjfa-12570	244	9	2009	2009	NUM
cjfa-12570	244	10	.	.	PUNCT
cjfa-12570	245	1	then	then	ADV
cjfa-12570	245	2	ias14r	ias14r	PROPN
cjfa-12570	245	3	was	be	AUX
cjfa-12570	245	4	replaced	replace	VERB
cjfa-12570	245	5	by	by	ADP
cjfa-12570	245	6	the	the	DET
cjfa-12570	245	7	new	new	ADJ
cjfa-12570	245	8	standard	standard	NOUN
cjfa-12570	245	9	:	:	PUNCT
cjfa-12570	245	10	the	the	DET
cjfa-12570	245	11	international	international	ADJ
cjfa-12570	245	12	financial	financial	ADJ
cjfa-12570	245	13	reporting	reporting	NOUN
cjfa-12570	245	14	standard	standard	NOUN
cjfa-12570	245	15	no	no	DET
cjfa-12570	245	16	8	8	NUM
cjfa-12570	245	17	operating	operating	NOUN
cjfa-12570	245	18	segments	segment	NOUN
cjfa-12570	245	19	(	(	PUNCT
cjfa-12570	245	20	ifrs8	ifrs8	PROPN
cjfa-12570	245	21	)	)	PUNCT
cjfa-12570	245	22	.	.	PUNCT
cjfa-12570	246	1	the	the	DET
cjfa-12570	246	2	new	new	ADJ
cjfa-12570	246	3	standard	standard	NOUN
cjfa-12570	246	4	has	have	AUX
cjfa-12570	246	5	applied	apply	VERB
cjfa-12570	246	6	to	to	ADP
cjfa-12570	246	7	the	the	DET
cjfa-12570	246	8	present	present	ADJ
cjfa-12570	246	9	day	day	NOUN
cjfa-12570	246	10	.	.	PUNCT
cjfa-12570	247	1	the	the	DET
cjfa-12570	247	2	synthetic	synthetic	ADJ
cjfa-12570	247	3	presentation	presentation	NOUN
cjfa-12570	247	4	of	of	ADP
cjfa-12570	247	5	the	the	DET
cjfa-12570	247	6	above	above	ADJ
cjfa-12570	247	7	events	event	NOUN
cjfa-12570	247	8	is	be	AUX
cjfa-12570	247	9	shown	show	VERB
cjfa-12570	247	10	in	in	ADP
cjfa-12570	247	11	figure	figure	NOUN
cjfa-12570	247	12	4	4	NUM
cjfa-12570	247	13	.	.	PUNCT
cjfa-12570	247	14	figure	figure	VERB
cjfa-12570	247	15	4	4	NUM
cjfa-12570	247	16	.	.	PUNCT
cjfa-12570	247	17	key	key	ADJ
cjfa-12570	247	18	events	event	NOUN
cjfa-12570	247	19	on	on	ADP
cjfa-12570	247	20	segment	segment	NOUN
cjfa-12570	247	21	reporting	reporting	NOUN
cjfa-12570	247	22	source	source	NOUN
cjfa-12570	247	23	:	:	PUNCT
cjfa-12570	247	24	zimnicki	zimnicki	NUM
cjfa-12570	247	25	,	,	PUNCT
cjfa-12570	247	26	2011	2011	NUM
cjfa-12570	247	27	,	,	PUNCT
cjfa-12570	247	28	p.	p.	NOUN
cjfa-12570	247	29	168	168	NUM
cjfa-12570	247	30	.	.	PUNCT
cjfa-12570	248	1	the	the	DET
cjfa-12570	248	2	implementation	implementation	NOUN
cjfa-12570	248	3	of	of	ADP
cjfa-12570	248	4	segment	segment	NOUN
cjfa-12570	248	5	reporting	reporting	NOUN
cjfa-12570	248	6	as	as	ADP
cjfa-12570	248	7	a	a	DET
cjfa-12570	248	8	part	part	NOUN
cjfa-12570	248	9	of	of	ADP
cjfa-12570	248	10	financial	financial	ADJ
cjfa-12570	248	11	statement	statement	NOUN
cjfa-12570	248	12	was	be	AUX
cjfa-12570	248	13	possible	possible	ADJ
cjfa-12570	248	14	thanks	thank	NOUN
cjfa-12570	248	15	to	to	ADP
cjfa-12570	248	16	the	the	DET
cjfa-12570	248	17	concept	concept	NOUN
cjfa-12570	248	18	of	of	ADP
cjfa-12570	248	19	decentralization	decentralization	NOUN
cjfa-12570	248	20	.	.	PUNCT
cjfa-12570	249	1	it	it	PRON
cjfa-12570	249	2	forced	force	VERB
cjfa-12570	249	3	the	the	DET
cjfa-12570	249	4	reconstruction	reconstruction	NOUN
cjfa-12570	249	5	of	of	ADP
cjfa-12570	249	6	the	the	DET
cjfa-12570	249	7	internal	internal	ADJ
cjfa-12570	249	8	accounting	accounting	NOUN
cjfa-12570	249	9	system	system	NOUN
cjfa-12570	249	10	.	.	PUNCT
cjfa-12570	250	1	as	as	ADP
cjfa-12570	250	2	a	a	DET
cjfa-12570	250	3	result	result	NOUN
cjfa-12570	250	4	,	,	PUNCT
cjfa-12570	250	5	responsibility	responsibility	NOUN
cjfa-12570	250	6	accounting	accounting	NOUN
cjfa-12570	250	7	was	be	AUX
cjfa-12570	250	8	established	establish	VERB
cjfa-12570	250	9	whose	whose	DET
cjfa-12570	250	10	task	task	NOUN
cjfa-12570	250	11	was	be	AUX
cjfa-12570	250	12	to	to	PART
cjfa-12570	250	13	identify	identify	VERB
cjfa-12570	250	14	,	,	PUNCT
cjfa-12570	250	15	collect	collect	NOUN
cjfa-12570	250	16	,	,	PUNCT
cjfa-12570	250	17	process	process	NOUN
cjfa-12570	250	18	and	and	CCONJ
cjfa-12570	250	19	transfer	transfer	VERB
cjfa-12570	250	20	financial	financial	ADJ
cjfa-12570	250	21	information	information	NOUN
cjfa-12570	250	22	about	about	ADP
cjfa-12570	250	23	the	the	DET
cjfa-12570	250	24	economic	economic	ADJ
cjfa-12570	250	25	situation	situation	NOUN
cjfa-12570	250	26	in	in	ADP
cjfa-12570	250	27	each	each	PRON
cjfa-12570	250	28	of	of	ADP
cjfa-12570	250	29	responsibility	responsibility	NOUN
cjfa-12570	250	30	centres	centre	NOUN
cjfa-12570	250	31	.	.	PUNCT
cjfa-12570	251	1	the	the	DET
cjfa-12570	251	2	possession	possession	NOUN
cjfa-12570	251	3	of	of	ADP
cjfa-12570	251	4	such	such	ADJ
cjfa-12570	251	5	information	information	NOUN
cjfa-12570	251	6	by	by	ADP
cjfa-12570	251	7	the	the	DET
cjfa-12570	251	8	company	company	NOUN
cjfa-12570	251	9	gave	give	VERB
cjfa-12570	251	10	the	the	DET
cjfa-12570	251	11	reason	reason	NOUN
cjfa-12570	251	12	to	to	ADP
cjfa-12570	251	13	the	the	DET
cjfa-12570	251	14	external	external	ADJ
cjfa-12570	251	15	users	user	NOUN
cjfa-12570	251	16	of	of	ADP
cjfa-12570	251	17	financial	financial	ADJ
cjfa-12570	251	18	statement	statement	NOUN
cjfa-12570	251	19	to	to	ADP
cjfa-12570	251	20	1965	1965	NUM
cjfa-12570	251	21	1966	1966	NUM
cjfa-12570	251	22	1969	1969	NUM
cjfa-12570	251	23	1970	1970	NUM
cjfa-12570	251	24	1976	1976	NUM
cjfa-12570	251	25	1981	1981	NUM
cjfa-12570	251	26	1997	1997	NUM
cjfa-12570	251	27	2009	2009	NUM
cjfa-12570	251	28	sec	sec	PROPN
cjfa-12570	251	29	fasb	fasb	PROPN
cjfa-12570	251	30	iasb	iasb	VERB
cjfa-12570	251	31	ifrs8	ifrs8	PROPN
cjfa-12570	251	32	ias14r	ias14r	PROPN
cjfa-12570	251	33	ias14	ias14	PROPN
cjfa-12570	251	34	sfas131	sfas131	PROPN
cjfa-12570	251	35	sfas14	sfas14	NOUN
cjfa-12570	251	36	securities	securities	PROPN
cjfa-12570	251	37	exchange	exchange	PROPN
cjfa-12570	251	38	act	act	NOUN
cjfa-12570	251	39	of	of	ADP
cjfa-12570	251	40	1934	1934	NUM
cjfa-12570	251	41	release	release	NOUN
cjfa-12570	251	42	no	no	NOUN
cjfa-12570	251	43	.	.	NOUN
cjfa-12570	251	44	8650	8650	NUM
cjfa-12570	252	1	sec	sec	PROPN
cjfa-12570	252	2	change	change	NOUN
cjfa-12570	252	3	of	of	ADP
cjfa-12570	252	4	position	position	NOUN
cjfa-12570	252	5	j.	j.	PROPN
cjfa-12570	252	6	dirlam	dirlam	PROPN
cjfa-12570	252	7	proposal	proposal	NOUN
cjfa-12570	252	8	rejection	rejection	NOUN
cjfa-12570	252	9	by	by	ADP
cjfa-12570	252	10	sec	sec	PROPN
cjfa-12570	252	11	securities	securities	PROPN
cjfa-12570	252	12	exchange	exchange	PROPN
cjfa-12570	252	13	act	act	NOUN
cjfa-12570	252	14	of	of	ADP
cjfa-12570	252	15	1934	1934	NUM
cjfa-12570	252	16	release	release	NOUN
cjfa-12570	252	17	no	no	NOUN
cjfa-12570	252	18	.	.	NOUN
cjfa-12570	253	1	9000	9000	NUM
cjfa-12570	253	2	s	s	NOUN
cjfa-12570	253	3	o	o	NOUN
cjfa-12570	253	4	u	u	NOUN
cjfa-12570	253	5	r	r	NOUN
cjfa-12570	253	6	c	c	NOUN
cjfa-12570	253	7	e	e	NOUN
cjfa-12570	253	8	:	:	PUNCT
cjfa-12570	253	9	zimnicki	zimnicki	NUM
cjfa-12570	253	10	,	,	PUNCT
cjfa-12570	253	11	2011	2011	NUM
cjfa-12570	253	12	,	,	PUNCT
cjfa-12570	253	13	p.	p.	NOUN
cjfa-12570	253	14	168	168	NUM
cjfa-12570	253	15	.	.	PUNCT
cjfa-12570	254	1	the	the	DET
cjfa-12570	254	2	implementation	implementation	NOUN
cjfa-12570	254	3	of	of	ADP
cjfa-12570	254	4	segment	segment	NOUN
cjfa-12570	254	5	reporting	reporting	NOUN
cjfa-12570	254	6	as	as	ADP
cjfa-12570	254	7	a	a	DET
cjfa-12570	254	8	part	part	NOUN
cjfa-12570	254	9	of	of	ADP
cjfa-12570	254	10	financial	financial	ADJ
cjfa-12570	254	11	statement	statement	NOUN
cjfa-12570	254	12	was	be	AUX
cjfa-12570	254	13	possible	possible	ADJ
cjfa-12570	254	14	thanks	thank	NOUN
cjfa-12570	254	15	to	to	ADP
cjfa-12570	254	16	the	the	DET
cjfa-12570	254	17	concept	concept	NOUN
cjfa-12570	254	18	of	of	ADP
cjfa-12570	254	19	decentralization	decentralization	NOUN
cjfa-12570	254	20	.	.	PUNCT
cjfa-12570	255	1	it	it	PRON
cjfa-12570	255	2	forced	force	VERB
cjfa-12570	255	3	the	the	DET
cjfa-12570	255	4	reconstruction	reconstruction	NOUN
cjfa-12570	255	5	of	of	ADP
cjfa-12570	255	6	the	the	DET
cjfa-12570	255	7	internal	internal	ADJ
cjfa-12570	255	8	accounting	accounting	NOUN
cjfa-12570	255	9	system	system	NOUN
cjfa-12570	255	10	.	.	PUNCT
cjfa-12570	256	1	as	as	ADP
cjfa-12570	256	2	a	a	DET
cjfa-12570	256	3	result	result	NOUN
cjfa-12570	256	4	,	,	PUNCT
cjfa-12570	256	5	responsibility	responsibility	NOUN
cjfa-12570	256	6	accounting	accounting	NOUN
cjfa-12570	256	7	was	be	AUX
cjfa-12570	256	8	established	establish	VERB
cjfa-12570	256	9	whose	whose	DET
cjfa-12570	256	10	task	task	NOUN
cjfa-12570	256	11	was	be	AUX
cjfa-12570	256	12	to	to	PART
cjfa-12570	256	13	identify	identify	VERB
cjfa-12570	256	14	,	,	PUNCT
cjfa-12570	256	15	collect	collect	NOUN
cjfa-12570	256	16	,	,	PUNCT
cjfa-12570	256	17	process	process	NOUN
cjfa-12570	256	18	and	and	CCONJ
cjfa-12570	256	19	transfer	transfer	VERB
cjfa-12570	256	20	financial	financial	ADJ
cjfa-12570	256	21	information	information	NOUN
cjfa-12570	256	22	about	about	ADP
cjfa-12570	256	23	the	the	DET
cjfa-12570	256	24	economic	economic	ADJ
cjfa-12570	256	25	situation	situation	NOUN
cjfa-12570	256	26	in	in	ADP
cjfa-12570	256	27	each	each	PRON
cjfa-12570	256	28	of	of	ADP
cjfa-12570	256	29	responsibility	responsibility	NOUN
cjfa-12570	256	30	centres	centre	NOUN
cjfa-12570	256	31	.	.	PUNCT
cjfa-12570	257	1	the	the	DET
cjfa-12570	257	2	possession	possession	NOUN
cjfa-12570	257	3	of	of	ADP
cjfa-12570	257	4	such	such	ADJ
cjfa-12570	257	5	information	information	NOUN
cjfa-12570	257	6	by	by	ADP
cjfa-12570	257	7	the	the	DET
cjfa-12570	257	8	company	company	NOUN
cjfa-12570	257	9	gave	give	VERB
cjfa-12570	257	10	the	the	DET
cjfa-12570	257	11	reason	reason	NOUN
cjfa-12570	257	12	to	to	ADP
cjfa-12570	257	13	the	the	DET
cjfa-12570	257	14	external	external	ADJ
cjfa-12570	257	15	users	user	NOUN
cjfa-12570	257	16	of	of	ADP
cjfa-12570	257	17	financial	financial	ADJ
cjfa-12570	257	18	statement	statement	NOUN
cjfa-12570	257	19	to	to	PART
cjfa-12570	257	20	apply	apply	VERB
cjfa-12570	257	21	for	for	ADP
cjfa-12570	257	22	its	its	PRON
cjfa-12570	257	23	disclosure	disclosure	NOUN
cjfa-12570	257	24	.	.	PUNCT
cjfa-12570	258	1	legal	legal	ADJ
cjfa-12570	258	2	regulation	regulation	NOUN
cjfa-12570	258	3	in	in	ADP
cjfa-12570	258	4	this	this	DET
cjfa-12570	258	5	area	area	NOUN
cjfa-12570	258	6	obligated	obligate	VERB
cjfa-12570	258	7	some	some	DET
cjfa-12570	258	8	companies	company	NOUN
cjfa-12570	258	9	to	to	PART
cjfa-12570	258	10	disclose	disclose	VERB
cjfa-12570	258	11	information	information	NOUN
cjfa-12570	258	12	about	about	ADP
cjfa-12570	258	13	the	the	DET
cjfa-12570	258	14	economic	economic	ADJ
cjfa-12570	258	15	situation	situation	NOUN
cjfa-12570	258	16	of	of	ADP
cjfa-12570	258	17	responsibility	responsibility	NOUN
cjfa-12570	258	18	centres	centre	NOUN
cjfa-12570	258	19	.	.	PUNCT
cjfa-12570	259	1	but	but	CCONJ
cjfa-12570	259	2	the	the	DET
cjfa-12570	259	3	information	information	NOUN
cjfa-12570	259	4	has	have	AUX
cjfa-12570	259	5	been	be	AUX
cjfa-12570	259	6	limited	limit	VERB
cjfa-12570	259	7	to	to	ADP
cjfa-12570	259	8	the	the	DET
cjfa-12570	259	9	profit	profit	NOUN
cjfa-12570	259	10	and	and	CCONJ
cjfa-12570	259	11	investment	investment	NOUN
cjfa-12570	259	12	centres	centre	NOUN
cjfa-12570	259	13	and	and	CCONJ
cjfa-12570	259	14	to	to	ADP
cjfa-12570	259	15	the	the	DET
cjfa-12570	259	16	basic	basic	ADJ
cjfa-12570	259	17	economic	economic	ADJ
cjfa-12570	259	18	values	value	NOUN
cjfa-12570	259	19	such	such	ADJ
cjfa-12570	259	20	as	as	ADP
cjfa-12570	259	21	revenues	revenue	NOUN
cjfa-12570	259	22	,	,	PUNCT
cjfa-12570	259	23	costs	cost	NOUN
cjfa-12570	259	24	,	,	PUNCT
cjfa-12570	259	25	results	result	NOUN
cjfa-12570	259	26	and	and	CCONJ
cjfa-12570	259	27	assets	asset	NOUN
cjfa-12570	259	28	.	.	PUNCT
cjfa-12570	260	1	the	the	DET
cjfa-12570	260	2	relation	relation	NOUN
cjfa-12570	260	3	between	between	ADP
cjfa-12570	260	4	responsibility	responsibility	NOUN
cjfa-12570	260	5	centres	centre	NOUN
cjfa-12570	260	6	and	and	CCONJ
cjfa-12570	260	7	segments	segment	NOUN
cjfa-12570	260	8	is	be	AUX
cjfa-12570	260	9	presented	present	VERB
cjfa-12570	260	10	in	in	ADP
cjfa-12570	260	11	figure	figure	NOUN
cjfa-12570	260	12	5	5	NUM
cjfa-12570	260	13	.	.	PUNCT
cjfa-12570	261	1	tomasz	tomasz	PROPN
cjfa-12570	261	2	zimnicki230	zimnicki230	PROPN
cjfa-12570	261	3	figure	figure	NOUN
cjfa-12570	261	4	5	5	NUM
cjfa-12570	261	5	.	.	PUNCT
cjfa-12570	262	1	relation	relation	NOUN
cjfa-12570	262	2	between	between	ADP
cjfa-12570	262	3	responsibility	responsibility	NOUN
cjfa-12570	262	4	centres	centre	NOUN
cjfa-12570	262	5	and	and	CCONJ
cjfa-12570	262	6	segments	segment	NOUN
cjfa-12570	262	7	apply	apply	VERB
cjfa-12570	262	8	for	for	ADP
cjfa-12570	262	9	its	its	PRON
cjfa-12570	262	10	disclosure	disclosure	NOUN
cjfa-12570	262	11	.	.	PUNCT
cjfa-12570	263	1	legal	legal	ADJ
cjfa-12570	263	2	regulation	regulation	NOUN
cjfa-12570	263	3	in	in	ADP
cjfa-12570	263	4	this	this	DET
cjfa-12570	263	5	area	area	NOUN
cjfa-12570	263	6	obligated	obligate	VERB
cjfa-12570	263	7	some	some	DET
cjfa-12570	263	8	companies	company	NOUN
cjfa-12570	263	9	to	to	PART
cjfa-12570	263	10	disclose	disclose	VERB
cjfa-12570	263	11	information	information	NOUN
cjfa-12570	263	12	about	about	ADP
cjfa-12570	263	13	the	the	DET
cjfa-12570	263	14	economic	economic	ADJ
cjfa-12570	263	15	situation	situation	NOUN
cjfa-12570	263	16	of	of	ADP
cjfa-12570	263	17	responsibility	responsibility	NOUN
cjfa-12570	263	18	centres	centre	NOUN
cjfa-12570	263	19	.	.	PUNCT
cjfa-12570	264	1	but	but	CCONJ
cjfa-12570	264	2	the	the	DET
cjfa-12570	264	3	information	information	NOUN
cjfa-12570	264	4	has	have	AUX
cjfa-12570	264	5	been	be	AUX
cjfa-12570	264	6	limited	limit	VERB
cjfa-12570	264	7	to	to	ADP
cjfa-12570	264	8	the	the	DET
cjfa-12570	264	9	profit	profit	NOUN
cjfa-12570	264	10	and	and	CCONJ
cjfa-12570	264	11	investment	investment	NOUN
cjfa-12570	264	12	centres	centre	NOUN
cjfa-12570	264	13	and	and	CCONJ
cjfa-12570	264	14	to	to	ADP
cjfa-12570	264	15	the	the	DET
cjfa-12570	264	16	basic	basic	ADJ
cjfa-12570	264	17	economic	economic	ADJ
cjfa-12570	264	18	values	value	NOUN
cjfa-12570	264	19	such	such	ADJ
cjfa-12570	264	20	as	as	ADP
cjfa-12570	264	21	revenues	revenue	NOUN
cjfa-12570	264	22	,	,	PUNCT
cjfa-12570	264	23	costs	cost	NOUN
cjfa-12570	264	24	,	,	PUNCT
cjfa-12570	264	25	results	result	NOUN
cjfa-12570	264	26	and	and	CCONJ
cjfa-12570	264	27	assets	asset	NOUN
cjfa-12570	264	28	.	.	PUNCT
cjfa-12570	265	1	the	the	DET
cjfa-12570	265	2	relation	relation	NOUN
cjfa-12570	265	3	between	between	ADP
cjfa-12570	265	4	responsibility	responsibility	NOUN
cjfa-12570	265	5	centres	centre	NOUN
cjfa-12570	265	6	and	and	CCONJ
cjfa-12570	265	7	segments	segment	NOUN
cjfa-12570	265	8	is	be	AUX
cjfa-12570	265	9	presented	present	VERB
cjfa-12570	265	10	in	in	ADP
cjfa-12570	265	11	figure	figure	NOUN
cjfa-12570	265	12	5	5	NUM
cjfa-12570	265	13	.	.	PUNCT
cjfa-12570	265	14	figure	figure	VERB
cjfa-12570	265	15	5	5	NUM
cjfa-12570	265	16	.	.	PUNCT
cjfa-12570	266	1	relation	relation	NOUN
cjfa-12570	266	2	between	between	ADP
cjfa-12570	266	3	responsibility	responsibility	NOUN
cjfa-12570	266	4	centres	centre	NOUN
cjfa-12570	266	5	and	and	CCONJ
cjfa-12570	266	6	segments	segment	NOUN
cjfa-12570	266	7	source	source	NOUN
cjfa-12570	266	8	:	:	PUNCT
cjfa-12570	266	9	own	own	ADJ
cjfa-12570	266	10	study	study	NOUN
cjfa-12570	266	11	based	base	VERB
cjfa-12570	266	12	on	on	ADP
cjfa-12570	266	13	:	:	PUNCT
cjfa-12570	266	14	sojak	sojak	ADV
cjfa-12570	266	15	,	,	PUNCT
cjfa-12570	266	16	2007	2007	NUM
cjfa-12570	266	17	,	,	PUNCT
cjfa-12570	266	18	p.	p.	NOUN
cjfa-12570	266	19	35	35	NUM
cjfa-12570	266	20	.	.	PUNCT
cjfa-12570	267	1	the	the	DET
cjfa-12570	267	2	scheme	scheme	NOUN
cjfa-12570	267	3	shows	show	VERB
cjfa-12570	267	4	that	that	SCONJ
cjfa-12570	267	5	segment	segment	NOUN
cjfa-12570	267	6	reporting	reporting	NOUN
cjfa-12570	267	7	is	be	AUX
cjfa-12570	267	8	based	base	VERB
cjfa-12570	267	9	on	on	ADP
cjfa-12570	267	10	two	two	NUM
cjfa-12570	267	11	types	type	NOUN
cjfa-12570	267	12	of	of	ADP
cjfa-12570	267	13	responsibility	responsibility	NOUN
cjfa-12570	267	14	centres	centre	NOUN
cjfa-12570	267	15	:	:	PUNCT
cjfa-12570	267	16	profit	profit	NOUN
cjfa-12570	267	17	and	and	CCONJ
cjfa-12570	267	18	investment	investment	NOUN
cjfa-12570	267	19	centres	centre	NOUN
cjfa-12570	267	20	.	.	PUNCT
cjfa-12570	268	1	cost	cost	NOUN
cjfa-12570	268	2	and	and	CCONJ
cjfa-12570	268	3	revenue	revenue	NOUN
cjfa-12570	268	4	centres	centre	NOUN
cjfa-12570	268	5	are	be	AUX
cjfa-12570	268	6	not	not	PART
cjfa-12570	268	7	the	the	DET
cjfa-12570	268	8	object	object	NOUN
cjfa-12570	268	9	of	of	ADP
cjfa-12570	268	10	its	its	PRON
cjfa-12570	268	11	interest	interest	NOUN
cjfa-12570	268	12	.	.	PUNCT
cjfa-12570	269	1	this	this	DET
cjfa-12570	269	2	approach	approach	NOUN
cjfa-12570	269	3	is	be	AUX
cjfa-12570	269	4	a	a	DET
cjfa-12570	269	5	result	result	NOUN
cjfa-12570	269	6	of	of	ADP
cjfa-12570	269	7	these	these	DET
cjfa-12570	269	8	two	two	NUM
cjfa-12570	269	9	following	follow	VERB
cjfa-12570	269	10	reasons	reason	NOUN
cjfa-12570	269	11	:	:	PUNCT
cjfa-12570	269	12			VERB
cjfa-12570	269	13	the	the	DET
cjfa-12570	269	14	fear	fear	NOUN
cjfa-12570	269	15	of	of	ADP
cjfa-12570	269	16	competition	competition	NOUN
cjfa-12570	269	17	by	by	ADP
cjfa-12570	269	18	disclosing	disclose	VERB
cjfa-12570	269	19	too	too	ADV
cjfa-12570	269	20	detailed	detailed	ADJ
cjfa-12570	269	21	information	information	NOUN
cjfa-12570	269	22	,	,	PUNCT
cjfa-12570	269	23			NOUN
cjfa-12570	269	24	difference	difference	NOUN
cjfa-12570	269	25	between	between	ADP
cjfa-12570	269	26	the	the	DET
cjfa-12570	269	27	aim	aim	NOUN
cjfa-12570	269	28	of	of	ADP
cjfa-12570	269	29	responsibility	responsibility	NOUN
cjfa-12570	269	30	accounting	account	VERB
cjfa-12570	269	31	(	(	PUNCT
cjfa-12570	269	32	current	current	ADJ
cjfa-12570	269	33	management	management	NOUN
cjfa-12570	269	34	)	)	PUNCT
cjfa-12570	269	35	and	and	CCONJ
cjfa-12570	269	36	the	the	DET
cjfa-12570	269	37	aim	aim	NOUN
cjfa-12570	269	38	of	of	ADP
cjfa-12570	269	39	segment	segment	NOUN
cjfa-12570	269	40	reporting	reporting	NOUN
cjfa-12570	269	41	(	(	PUNCT
cjfa-12570	269	42	identification	identification	NOUN
cjfa-12570	269	43	of	of	ADP
cjfa-12570	269	44	general	general	ADJ
cjfa-12570	269	45	differences	difference	NOUN
cjfa-12570	269	46	in	in	ADP
cjfa-12570	269	47	economic	economic	ADJ
cjfa-12570	269	48	situation	situation	NOUN
cjfa-12570	269	49	of	of	ADP
cjfa-12570	269	50	separate	separate	ADJ
cjfa-12570	269	51	segments	segment	NOUN
cjfa-12570	269	52	)	)	PUNCT
cjfa-12570	269	53	.	.	PUNCT
cjfa-12570	270	1	summary	summary	VERB
cjfa-12570	270	2	to	to	PART
cjfa-12570	270	3	summarize	summarize	VERB
cjfa-12570	270	4	the	the	DET
cjfa-12570	270	5	above	above	ADJ
cjfa-12570	270	6	considerations	consideration	NOUN
cjfa-12570	270	7	it	it	PRON
cjfa-12570	270	8	must	must	AUX
cjfa-12570	270	9	be	be	AUX
cjfa-12570	270	10	concluded	conclude	VERB
cjfa-12570	270	11	that	that	SCONJ
cjfa-12570	270	12	with	with	ADP
cjfa-12570	270	13	the	the	DET
cjfa-12570	270	14	development	development	NOUN
cjfa-12570	270	15	of	of	ADP
cjfa-12570	270	16	the	the	DET
cjfa-12570	270	17	company	company	NOUN
cjfa-12570	270	18	it	it	PRON
cjfa-12570	270	19	is	be	AUX
cjfa-12570	270	20	necessary	necessary	ADJ
cjfa-12570	270	21	to	to	PART
cjfa-12570	270	22	implement	implement	VERB
cjfa-12570	270	23	management	management	NOUN
cjfa-12570	270	24	system	system	NOUN
cjfa-12570	270	25	based	base	VERB
cjfa-12570	270	26	on	on	ADP
cjfa-12570	270	27	decentralization	decentralization	NOUN
cjfa-12570	270	28	.	.	PUNCT
cjfa-12570	271	1	but	but	CCONJ
cjfa-12570	271	2	decentralization	decentralization	NOUN
cjfa-12570	271	3	without	without	ADP
cjfa-12570	271	4	adequate	adequate	ADJ
cjfa-12570	271	5	information	information	NOUN
cjfa-12570	271	6	system	system	NOUN
cjfa-12570	271	7	is	be	AUX
cjfa-12570	271	8	not	not	PART
cjfa-12570	271	9	enough	enough	ADJ
cjfa-12570	271	10	.	.	PUNCT
cjfa-12570	272	1	the	the	DET
cjfa-12570	272	2	management	management	NOUN
cjfa-12570	272	3	system	system	NOUN
cjfa-12570	272	4	will	will	AUX
cjfa-12570	272	5	be	be	AUX
cjfa-12570	272	6	effective	effective	ADJ
cjfa-12570	272	7	if	if	SCONJ
cjfa-12570	272	8	it	it	PRON
cjfa-12570	272	9	has	have	VERB
cjfa-12570	272	10	information	information	NOUN
cjfa-12570	272	11	about	about	ADP
cjfa-12570	272	12	scheduled	schedule	VERB
cjfa-12570	272	13	tasks	task	NOUN
cjfa-12570	272	14	in	in	ADP
cjfa-12570	272	15	the	the	DET
cjfa-12570	272	16	form	form	NOUN
cjfa-12570	272	17	of	of	ADP
cjfa-12570	272	18	the	the	DET
cjfa-12570	272	19	budget	budget	NOUN
cjfa-12570	272	20	,	,	PUNCT
cjfa-12570	272	21	their	their	PRON
cjfa-12570	272	22	results	result	NOUN
cjfa-12570	272	23	through	through	ADP
cjfa-12570	272	24	the	the	DET
cjfa-12570	272	25	presentation	presentation	NOUN
cjfa-12570	272	26	of	of	ADP
cjfa-12570	272	27	incurred	incurred	ADJ
cjfa-12570	272	28	costs	cost	NOUN
cjfa-12570	272	29	,	,	PUNCT
cjfa-12570	272	30	received	receive	VERB
cjfa-12570	272	31	revenues	revenue	NOUN
cjfa-12570	272	32	,	,	PUNCT
cjfa-12570	272	33	involved	involve	VERB
cjfa-12570	272	34	assets	asset	NOUN
cjfa-12570	272	35	and	and	CCONJ
cjfa-12570	272	36	liabilities	liability	NOUN
cjfa-12570	272	37	,	,	PUNCT
cjfa-12570	272	38	and	and	CCONJ
cjfa-12570	272	39	the	the	DET
cjfa-12570	272	40	analysis	analysis	NOUN
cjfa-12570	272	41	of	of	ADP
cjfa-12570	272	42	the	the	DET
cjfa-12570	272	43	deviations	deviation	NOUN
cjfa-12570	272	44	and	and	CCONJ
cjfa-12570	272	45	their	their	PRON
cjfa-12570	272	46	causes	cause	NOUN
cjfa-12570	272	47	in	in	ADP
cjfa-12570	272	48	each	each	PRON
cjfa-12570	272	49	of	of	ADP
cjfa-12570	272	50	separated	separate	VERB
cjfa-12570	272	51	activity	activity	NOUN
cjfa-12570	272	52	areas	area	NOUN
cjfa-12570	272	53	.	.	PUNCT
cjfa-12570	273	1	possession	possession	NOUN
cjfa-12570	273	2	of	of	ADP
cjfa-12570	273	3	such	such	ADJ
cjfa-12570	273	4	information	information	NOUN
cjfa-12570	273	5	by	by	ADP
cjfa-12570	273	6	the	the	DET
cjfa-12570	273	7	top	top	ADJ
cjfa-12570	273	8	management	management	NOUN
cjfa-12570	273	9	of	of	ADP
cjfa-12570	273	10	the	the	DET
cjfa-12570	273	11	company	company	NOUN
cjfa-12570	273	12	allows	allow	VERB
cjfa-12570	273	13	to	to	PART
cjfa-12570	273	14	evaluate	evaluate	VERB
cjfa-12570	273	15	the	the	DET
cjfa-12570	273	16	managers	manager	NOUN
cjfa-12570	273	17	of	of	ADP
cjfa-12570	273	18	these	these	DET
cjfa-12570	273	19	areas	area	NOUN
cjfa-12570	273	20	.	.	PUNCT
cjfa-12570	274	1	the	the	DET
cjfa-12570	274	2	management	management	NOUN
cjfa-12570	274	3	is	be	AUX
cjfa-12570	274	4	not	not	PART
cjfa-12570	274	5	the	the	DET
cjfa-12570	274	6	only	only	ADJ
cjfa-12570	274	7	party	party	NOUN
cjfa-12570	274	8	interested	interested	ADJ
cjfa-12570	274	9	in	in	ADP
cjfa-12570	274	10	maintaining	maintain	VERB
cjfa-12570	274	11	the	the	DET
cjfa-12570	274	12	company	company	NOUN
cjfa-12570	274	13	in	in	ADP
cjfa-12570	274	14	a	a	DET
cjfa-12570	274	15	good	good	ADJ
cjfa-12570	274	16	condition	condition	NOUN
cjfa-12570	274	17	.	.	PUNCT
cjfa-12570	275	1	the	the	DET
cjfa-12570	275	2	company	company	NOUN
cjfa-12570	275	3	investors	investor	NOUN
cjfa-12570	275	4	are	be	AUX
cjfa-12570	275	5	a	a	DET
cjfa-12570	275	6	lot	lot	NOUN
cjfa-12570	275	7	more	more	ADV
cjfa-12570	275	8	interested	interested	ADJ
cjfa-12570	275	9	in	in	ADP
cjfa-12570	275	10	this	this	DET
cjfa-12570	275	11	area	area	NOUN
cjfa-12570	275	12	.	.	PUNCT
cjfa-12570	276	1	they	they	PRON
cjfa-12570	276	2	have	have	AUX
cjfa-12570	276	3	invested	invest	VERB
cjfa-12570	276	4	their	their	PRON
cjfa-12570	276	5	own	own	ADJ
cjfa-12570	276	6	capital	capital	NOUN
cjfa-12570	276	7	to	to	ADP
cjfa-12570	276	8	the	the	DET
cjfa-12570	276	9	company	company	NOUN
cjfa-12570	276	10	and	and	CCONJ
cjfa-12570	276	11	want	want	VERB
cjfa-12570	276	12	at	at	ADP
cjfa-12570	276	13	least	least	ADJ
cjfa-12570	276	14	that	that	SCONJ
cjfa-12570	276	15	the	the	DET
cjfa-12570	276	16	capital	capital	NOUN
cjfa-12570	276	17	will	will	AUX
cjfa-12570	276	18	not	not	PART
cjfa-12570	276	19	be	be	AUX
cjfa-12570	276	20	reduced	reduce	VERB
cjfa-12570	276	21	.	.	PUNCT
cjfa-12570	277	1	in	in	ADP
cjfa-12570	277	2	contrast	contrast	NOUN
cjfa-12570	277	3	to	to	ADP
cjfa-12570	277	4	the	the	DET
cjfa-12570	277	5	management	management	NOUN
cjfa-12570	277	6	they	they	PRON
cjfa-12570	277	7	responsibility	responsibility	VERB
cjfa-12570	277	8	centres	centre	VERB
cjfa-12570	277	9	cost	cost	PROPN
cjfa-12570	277	10	centres	centre	NOUN
cjfa-12570	277	11	revenue	revenue	NOUN
cjfa-12570	277	12	centres	centre	NOUN
cjfa-12570	277	13	profit	profit	NOUN
cjfa-12570	277	14	centres	centre	NOUN
cjfa-12570	277	15	investment	investment	NOUN
cjfa-12570	277	16	centres	centre	NOUN
cjfa-12570	277	17	segments	segment	NOUN
cjfa-12570	277	18	reporting	report	VERB
cjfa-12570	277	19	responsibility	responsibility	NOUN
cjfa-12570	277	20	accounting	accounting	NOUN
cjfa-12570	277	21	concept	concept	NOUN
cjfa-12570	277	22	of	of	ADP
cjfa-12570	277	23	decentralization	decentralization	NOUN
cjfa-12570	277	24	segment	segment	NOUN
cjfa-12570	277	25	revenues	revenue	NOUN
cjfa-12570	277	26	segment	segment	NOUN
cjfa-12570	277	27	costs	cost	VERB
cjfa-12570	277	28	segment	segment	NOUN
cjfa-12570	277	29	results	result	VERB
cjfa-12570	277	30	segment	segment	NOUN
cjfa-12570	277	31	assets	asset	NOUN
cjfa-12570	277	32	s	s	PART
cjfa-12570	277	33	o	o	NOUN
cjfa-12570	277	34	u	u	NOUN
cjfa-12570	277	35	r	r	NOUN
cjfa-12570	277	36	c	c	NOUN
cjfa-12570	277	37	e	e	NOUN
cjfa-12570	277	38	:	:	PUNCT
cjfa-12570	277	39	own	own	ADJ
cjfa-12570	277	40	study	study	NOUN
cjfa-12570	277	41	based	base	VERB
cjfa-12570	277	42	on	on	ADP
cjfa-12570	277	43	:	:	PUNCT
cjfa-12570	277	44	sojak	sojak	ADV
cjfa-12570	277	45	,	,	PUNCT
cjfa-12570	277	46	2007	2007	NUM
cjfa-12570	277	47	,	,	PUNCT
cjfa-12570	277	48	p.	p.	NOUN
cjfa-12570	277	49	35	35	NUM
cjfa-12570	277	50	.	.	PUNCT
cjfa-12570	278	1	the	the	DET
cjfa-12570	278	2	scheme	scheme	NOUN
cjfa-12570	278	3	shows	show	VERB
cjfa-12570	278	4	that	that	SCONJ
cjfa-12570	278	5	segment	segment	NOUN
cjfa-12570	278	6	reporting	reporting	NOUN
cjfa-12570	278	7	is	be	AUX
cjfa-12570	278	8	based	base	VERB
cjfa-12570	278	9	on	on	ADP
cjfa-12570	278	10	two	two	NUM
cjfa-12570	278	11	types	type	NOUN
cjfa-12570	278	12	of	of	ADP
cjfa-12570	278	13	responsibility	responsibility	NOUN
cjfa-12570	278	14	centres	centre	NOUN
cjfa-12570	278	15	:	:	PUNCT
cjfa-12570	278	16	profit	profit	NOUN
cjfa-12570	278	17	and	and	CCONJ
cjfa-12570	278	18	investment	investment	NOUN
cjfa-12570	278	19	centres	centre	NOUN
cjfa-12570	278	20	.	.	PUNCT
cjfa-12570	279	1	cost	cost	NOUN
cjfa-12570	279	2	and	and	CCONJ
cjfa-12570	279	3	revenue	revenue	NOUN
cjfa-12570	279	4	centres	centre	NOUN
cjfa-12570	279	5	are	be	AUX
cjfa-12570	279	6	not	not	PART
cjfa-12570	279	7	the	the	DET
cjfa-12570	279	8	object	object	NOUN
cjfa-12570	279	9	of	of	ADP
cjfa-12570	279	10	its	its	PRON
cjfa-12570	279	11	interest	interest	NOUN
cjfa-12570	279	12	.	.	PUNCT
cjfa-12570	280	1	this	this	DET
cjfa-12570	280	2	approach	approach	NOUN
cjfa-12570	280	3	is	be	AUX
cjfa-12570	280	4	a	a	DET
cjfa-12570	280	5	result	result	NOUN
cjfa-12570	280	6	of	of	ADP
cjfa-12570	280	7	these	these	DET
cjfa-12570	280	8	two	two	NUM
cjfa-12570	280	9	following	follow	VERB
cjfa-12570	280	10	reasons	reason	NOUN
cjfa-12570	280	11	:	:	PUNCT
cjfa-12570	280	12	■	■	PUNCT
cjfa-12570	280	13	the	the	DET
cjfa-12570	280	14	fear	fear	NOUN
cjfa-12570	280	15	of	of	ADP
cjfa-12570	280	16	competition	competition	NOUN
cjfa-12570	280	17	by	by	ADP
cjfa-12570	280	18	disclosing	disclose	VERB
cjfa-12570	280	19	too	too	ADV
cjfa-12570	280	20	detailed	detailed	ADJ
cjfa-12570	280	21	information	information	NOUN
cjfa-12570	280	22	,	,	PUNCT
cjfa-12570	280	23	■	■	PUNCT
cjfa-12570	280	24	difference	difference	NOUN
cjfa-12570	280	25	between	between	ADP
cjfa-12570	280	26	the	the	DET
cjfa-12570	280	27	aim	aim	NOUN
cjfa-12570	280	28	of	of	ADP
cjfa-12570	280	29	responsibility	responsibility	NOUN
cjfa-12570	280	30	accounting	account	VERB
cjfa-12570	280	31	(	(	PUNCT
cjfa-12570	280	32	current	current	ADJ
cjfa-12570	280	33	management	management	NOUN
cjfa-12570	280	34	)	)	PUNCT
cjfa-12570	280	35	and	and	CCONJ
cjfa-12570	280	36	the	the	DET
cjfa-12570	280	37	aim	aim	NOUN
cjfa-12570	280	38	of	of	ADP
cjfa-12570	280	39	segment	segment	NOUN
cjfa-12570	280	40	reporting	reporting	NOUN
cjfa-12570	280	41	(	(	PUNCT
cjfa-12570	280	42	identification	identification	NOUN
cjfa-12570	280	43	of	of	ADP
cjfa-12570	280	44	general	general	ADJ
cjfa-12570	280	45	differences	difference	NOUN
cjfa-12570	280	46	in	in	ADP
cjfa-12570	280	47	economic	economic	ADJ
cjfa-12570	280	48	situation	situation	NOUN
cjfa-12570	280	49	of	of	ADP
cjfa-12570	280	50	separate	separate	ADJ
cjfa-12570	280	51	segments	segment	NOUN
cjfa-12570	280	52	)	)	PUNCT
cjfa-12570	280	53	.	.	PUNCT
cjfa-12570	280	54	 	 	SPACE
cjfa-12570	281	1	summary	summary	NOUN
cjfa-12570	281	2	to	to	PART
cjfa-12570	281	3	summarize	summarize	VERB
cjfa-12570	281	4	the	the	DET
cjfa-12570	281	5	above	above	ADJ
cjfa-12570	281	6	considerations	consideration	NOUN
cjfa-12570	281	7	it	it	PRON
cjfa-12570	281	8	must	must	AUX
cjfa-12570	281	9	be	be	AUX
cjfa-12570	281	10	concluded	conclude	VERB
cjfa-12570	281	11	that	that	SCONJ
cjfa-12570	281	12	with	with	ADP
cjfa-12570	281	13	the	the	DET
cjfa-12570	281	14	development	development	NOUN
cjfa-12570	281	15	of	of	ADP
cjfa-12570	281	16	the	the	DET
cjfa-12570	281	17	company	company	NOUN
cjfa-12570	281	18	it	it	PRON
cjfa-12570	281	19	is	be	AUX
cjfa-12570	281	20	necessary	necessary	ADJ
cjfa-12570	281	21	to	to	PART
cjfa-12570	281	22	implement	implement	VERB
cjfa-12570	281	23	management	management	NOUN
cjfa-12570	281	24	system	system	NOUN
cjfa-12570	281	25	based	base	VERB
cjfa-12570	281	26	on	on	ADP
cjfa-12570	281	27	decentralization	decentralization	NOUN
cjfa-12570	281	28	.	.	PUNCT
cjfa-12570	282	1	but	but	CCONJ
cjfa-12570	282	2	decentralization	decentralization	NOUN
cjfa-12570	282	3	without	without	ADP
cjfa-12570	282	4	adequate	adequate	ADJ
cjfa-12570	282	5	information	information	NOUN
cjfa-12570	282	6	responsibility	responsibility	NOUN
cjfa-12570	282	7	accounting	accounting	NOUN
cjfa-12570	282	8	inspiration	inspiration	NOUN
cjfa-12570	282	9	for	for	ADP
cjfa-12570	282	10	segment	segment	NOUN
cjfa-12570	282	11	reporting	report	VERB
cjfa-12570	282	12	231	231	NUM
cjfa-12570	282	13	system	system	NOUN
cjfa-12570	282	14	is	be	AUX
cjfa-12570	282	15	not	not	PART
cjfa-12570	282	16	enough	enough	ADJ
cjfa-12570	282	17	.	.	PUNCT
cjfa-12570	283	1	the	the	DET
cjfa-12570	283	2	management	management	NOUN
cjfa-12570	283	3	system	system	NOUN
cjfa-12570	283	4	will	will	AUX
cjfa-12570	283	5	be	be	AUX
cjfa-12570	283	6	effective	effective	ADJ
cjfa-12570	283	7	if	if	SCONJ
cjfa-12570	283	8	it	it	PRON
cjfa-12570	283	9	has	have	VERB
cjfa-12570	283	10	information	information	NOUN
cjfa-12570	283	11	about	about	ADP
cjfa-12570	283	12	scheduled	schedule	VERB
cjfa-12570	283	13	tasks	task	NOUN
cjfa-12570	283	14	in	in	ADP
cjfa-12570	283	15	the	the	DET
cjfa-12570	283	16	form	form	NOUN
cjfa-12570	283	17	of	of	ADP
cjfa-12570	283	18	the	the	DET
cjfa-12570	283	19	budget	budget	NOUN
cjfa-12570	283	20	,	,	PUNCT
cjfa-12570	283	21	their	their	PRON
cjfa-12570	283	22	results	result	NOUN
cjfa-12570	283	23	through	through	ADP
cjfa-12570	283	24	the	the	DET
cjfa-12570	283	25	presentation	presentation	NOUN
cjfa-12570	283	26	of	of	ADP
cjfa-12570	283	27	incurred	incurred	ADJ
cjfa-12570	283	28	costs	cost	NOUN
cjfa-12570	283	29	,	,	PUNCT
cjfa-12570	283	30	received	receive	VERB
cjfa-12570	283	31	revenues	revenue	NOUN
cjfa-12570	283	32	,	,	PUNCT
cjfa-12570	283	33	involved	involve	VERB
cjfa-12570	283	34	assets	asset	NOUN
cjfa-12570	283	35	and	and	CCONJ
cjfa-12570	283	36	liabilities	liability	NOUN
cjfa-12570	283	37	,	,	PUNCT
cjfa-12570	283	38	and	and	CCONJ
cjfa-12570	283	39	the	the	DET
cjfa-12570	283	40	analysis	analysis	NOUN
cjfa-12570	283	41	of	of	ADP
cjfa-12570	283	42	the	the	DET
cjfa-12570	283	43	deviations	deviation	NOUN
cjfa-12570	283	44	and	and	CCONJ
cjfa-12570	283	45	their	their	PRON
cjfa-12570	283	46	causes	cause	NOUN
cjfa-12570	283	47	in	in	ADP
cjfa-12570	283	48	each	each	PRON
cjfa-12570	283	49	of	of	ADP
cjfa-12570	283	50	separated	separate	VERB
cjfa-12570	283	51	activity	activity	NOUN
cjfa-12570	283	52	areas	area	NOUN
cjfa-12570	283	53	.	.	PUNCT
cjfa-12570	284	1	possession	possession	NOUN
cjfa-12570	284	2	of	of	ADP
cjfa-12570	284	3	such	such	ADJ
cjfa-12570	284	4	information	information	NOUN
cjfa-12570	284	5	by	by	ADP
cjfa-12570	284	6	the	the	DET
cjfa-12570	284	7	top	top	ADJ
cjfa-12570	284	8	management	management	NOUN
cjfa-12570	284	9	of	of	ADP
cjfa-12570	284	10	the	the	DET
cjfa-12570	284	11	company	company	NOUN
cjfa-12570	284	12	allows	allow	VERB
cjfa-12570	284	13	to	to	PART
cjfa-12570	284	14	evaluate	evaluate	VERB
cjfa-12570	284	15	the	the	DET
cjfa-12570	284	16	managers	manager	NOUN
cjfa-12570	284	17	of	of	ADP
cjfa-12570	284	18	these	these	DET
cjfa-12570	284	19	areas	area	NOUN
cjfa-12570	284	20	.	.	PUNCT
cjfa-12570	285	1	the	the	DET
cjfa-12570	285	2	management	management	NOUN
cjfa-12570	285	3	is	be	AUX
cjfa-12570	285	4	not	not	PART
cjfa-12570	285	5	the	the	DET
cjfa-12570	285	6	only	only	ADJ
cjfa-12570	285	7	party	party	NOUN
cjfa-12570	285	8	interested	interested	ADJ
cjfa-12570	285	9	in	in	ADP
cjfa-12570	285	10	maintaining	maintain	VERB
cjfa-12570	285	11	the	the	DET
cjfa-12570	285	12	company	company	NOUN
cjfa-12570	285	13	in	in	ADP
cjfa-12570	285	14	a	a	DET
cjfa-12570	285	15	good	good	ADJ
cjfa-12570	285	16	condition	condition	NOUN
cjfa-12570	285	17	.	.	PUNCT
cjfa-12570	286	1	the	the	DET
cjfa-12570	286	2	company	company	NOUN
cjfa-12570	286	3	investors	investor	NOUN
cjfa-12570	286	4	are	be	AUX
cjfa-12570	286	5	a	a	DET
cjfa-12570	286	6	lot	lot	NOUN
cjfa-12570	286	7	more	more	ADV
cjfa-12570	286	8	interested	interested	ADJ
cjfa-12570	286	9	in	in	ADP
cjfa-12570	286	10	this	this	DET
cjfa-12570	286	11	area	area	NOUN
cjfa-12570	286	12	.	.	PUNCT
cjfa-12570	287	1	they	they	PRON
cjfa-12570	287	2	have	have	AUX
cjfa-12570	287	3	invested	invest	VERB
cjfa-12570	287	4	their	their	PRON
cjfa-12570	287	5	own	own	ADJ
cjfa-12570	287	6	capital	capital	NOUN
cjfa-12570	287	7	to	to	ADP
cjfa-12570	287	8	the	the	DET
cjfa-12570	287	9	company	company	NOUN
cjfa-12570	287	10	and	and	CCONJ
cjfa-12570	287	11	want	want	VERB
cjfa-12570	287	12	at	at	ADP
cjfa-12570	287	13	least	least	ADJ
cjfa-12570	287	14	that	that	SCONJ
cjfa-12570	287	15	the	the	DET
cjfa-12570	287	16	capital	capital	NOUN
cjfa-12570	287	17	will	will	AUX
cjfa-12570	287	18	not	not	PART
cjfa-12570	287	19	be	be	AUX
cjfa-12570	287	20	reduced	reduce	VERB
cjfa-12570	287	21	.	.	PUNCT
cjfa-12570	288	1	in	in	ADP
cjfa-12570	288	2	contrast	contrast	NOUN
cjfa-12570	288	3	to	to	ADP
cjfa-12570	288	4	the	the	DET
cjfa-12570	288	5	management	management	NOUN
cjfa-12570	288	6	they	they	PRON
cjfa-12570	288	7	do	do	AUX
cjfa-12570	288	8	not	not	PART
cjfa-12570	288	9	have	have	VERB
cjfa-12570	288	10	internal	internal	ADJ
cjfa-12570	288	11	data	datum	NOUN
cjfa-12570	288	12	allowing	allow	VERB
cjfa-12570	288	13	for	for	ADP
cjfa-12570	288	14	an	an	DET
cjfa-12570	288	15	assessment	assessment	NOUN
cjfa-12570	288	16	of	of	ADP
cjfa-12570	288	17	the	the	DET
cjfa-12570	288	18	company	company	NOUN
cjfa-12570	288	19	economic	economic	ADJ
cjfa-12570	288	20	situation	situation	NOUN
cjfa-12570	288	21	.	.	PUNCT
cjfa-12570	289	1	the	the	DET
cjfa-12570	289	2	emergence	emergence	NOUN
cjfa-12570	289	3	of	of	ADP
cjfa-12570	289	4	large	large	ADJ
cjfa-12570	289	5	companies	company	NOUN
cjfa-12570	289	6	resulted	result	VERB
cjfa-12570	289	7	in	in	ADP
cjfa-12570	289	8	the	the	DET
cjfa-12570	289	9	problems	problem	NOUN
cjfa-12570	289	10	not	not	PART
cjfa-12570	289	11	only	only	ADV
cjfa-12570	289	12	with	with	ADP
cjfa-12570	289	13	efficient	efficient	ADJ
cjfa-12570	289	14	management	management	NOUN
cjfa-12570	289	15	but	but	CCONJ
cjfa-12570	289	16	also	also	ADV
cjfa-12570	289	17	with	with	ADP
cjfa-12570	289	18	the	the	DET
cjfa-12570	289	19	assessment	assessment	NOUN
cjfa-12570	289	20	of	of	ADP
cjfa-12570	289	21	the	the	DET
cjfa-12570	289	22	economic	economic	ADJ
cjfa-12570	289	23	situation	situation	NOUN
cjfa-12570	289	24	by	by	ADP
cjfa-12570	289	25	external	external	ADJ
cjfa-12570	289	26	users	user	NOUN
cjfa-12570	289	27	,	,	PUNCT
cjfa-12570	289	28	in	in	ADP
cjfa-12570	289	29	particular	particular	ADJ
cjfa-12570	289	30	the	the	DET
cjfa-12570	289	31	investors	investor	NOUN
cjfa-12570	289	32	.	.	PUNCT
cjfa-12570	290	1	they	they	PRON
cjfa-12570	290	2	also	also	ADV
cjfa-12570	290	3	noticed	notice	VERB
cjfa-12570	290	4	the	the	DET
cjfa-12570	290	5	value	value	NOUN
cjfa-12570	290	6	of	of	ADP
cjfa-12570	290	7	the	the	DET
cjfa-12570	290	8	responsibility	responsibility	NOUN
cjfa-12570	290	9	accounting	account	VERB
cjfa-12570	290	10	.	.	PUNCT
cjfa-12570	291	1	however	however	ADV
cjfa-12570	291	2	,	,	PUNCT
cjfa-12570	291	3	the	the	DET
cjfa-12570	291	4	fact	fact	NOUN
cjfa-12570	291	5	that	that	SCONJ
cjfa-12570	291	6	they	they	PRON
cjfa-12570	291	7	began	begin	VERB
cjfa-12570	291	8	to	to	PART
cjfa-12570	291	9	demand	demand	VERB
cjfa-12570	291	10	the	the	DET
cjfa-12570	291	11	disclosure	disclosure	NOUN
cjfa-12570	291	12	of	of	ADP
cjfa-12570	291	13	such	such	ADJ
cjfa-12570	291	14	information	information	NOUN
cjfa-12570	291	15	as	as	ADP
cjfa-12570	291	16	a	a	DET
cjfa-12570	291	17	part	part	NOUN
cjfa-12570	291	18	of	of	ADP
cjfa-12570	291	19	financial	financial	ADJ
cjfa-12570	291	20	statements	statement	NOUN
cjfa-12570	291	21	,	,	PUNCT
cjfa-12570	291	22	was	be	AUX
cjfa-12570	291	23	the	the	DET
cjfa-12570	291	24	first	first	ADJ
cjfa-12570	291	25	step	step	NOUN
cjfa-12570	291	26	towards	towards	ADP
cjfa-12570	291	27	the	the	DET
cjfa-12570	291	28	creation	creation	NOUN
cjfa-12570	291	29	of	of	ADP
cjfa-12570	291	30	segment	segment	NOUN
cjfa-12570	291	31	reporting	reporting	NOUN
cjfa-12570	291	32	.	.	PUNCT
cjfa-12570	291	33	 	 	SPACE
cjfa-12570	292	1	references	reference	NOUN
cjfa-12570	292	2	bhimani	bhimani	NOUN
cjfa-12570	292	3	,	,	PUNCT
cjfa-12570	292	4	a.	a.	PROPN
cjfa-12570	292	5	,	,	PUNCT
cjfa-12570	292	6	horngren	horngren	PROPN
cjfa-12570	292	7	,	,	PUNCT
cjfa-12570	292	8	ch.t	ch.t	PROPN
cjfa-12570	292	9	.	.	PROPN
cjfa-12570	292	10	,	,	PUNCT
cjfa-12570	292	11	datar	datar	PROPN
cjfa-12570	292	12	,	,	PUNCT
cjfa-12570	292	13	s.m	s.m	PROPN
cjfa-12570	292	14	.	.	PROPN
cjfa-12570	292	15	,	,	PUNCT
cjfa-12570	292	16	foster	foster	PROPN
cjfa-12570	292	17	,	,	PUNCT
cjfa-12570	292	18	g.	g.	PROPN
cjfa-12570	292	19	(	(	PUNCT
cjfa-12570	292	20	1999	1999	NUM
cjfa-12570	292	21	)	)	PUNCT
cjfa-12570	292	22	.	.	PUNCT
cjfa-12570	293	1	management	management	NOUN
cjfa-12570	293	2	and	and	CCONJ
cjfa-12570	293	3	cost	cost	NOUN
cjfa-12570	293	4	accounting	accounting	NOUN
cjfa-12570	293	5	,	,	PUNCT
cjfa-12570	293	6	prentice	prentice	NOUN
cjfa-12570	293	7	hall	hall	PROPN
cjfa-12570	293	8	,	,	PUNCT
cjfa-12570	293	9	england	england	PROPN
cjfa-12570	293	10	,	,	PUNCT
cjfa-12570	293	11	harlow	harlow	PROPN
cjfa-12570	293	12	.	.	PUNCT
cjfa-12570	294	1	choi	choi	NOUN
cjfa-12570	294	2	,	,	PUNCT
cjfa-12570	294	3	f.d.s	f.d.s	NOUN
cjfa-12570	294	4	.	.	PUNCT
cjfa-12570	295	1	(	(	PUNCT
cjfa-12570	295	2	2003	2003	NUM
cjfa-12570	295	3	)	)	PUNCT
cjfa-12570	295	4	.	.	PUNCT
cjfa-12570	296	1	international	international	ADJ
cjfa-12570	296	2	finance	finance	NOUN
cjfa-12570	296	3	and	and	CCONJ
cjfa-12570	296	4	accounting	accounting	NOUN
cjfa-12570	296	5	handbook	handbook	NOUN
cjfa-12570	296	6	,	,	PUNCT
cjfa-12570	296	7	new	new	PROPN
cjfa-12570	296	8	jersey	jersey	PROPN
cjfa-12570	296	9	:	:	PUNCT
cjfa-12570	296	10	john	john	PROPN
cjfa-12570	296	11	wiley	wiley	PROPN
cjfa-12570	296	12	&	&	CCONJ
cjfa-12570	296	13	sons	son	NOUN
cjfa-12570	296	14	.	.	PUNCT
cjfa-12570	297	1	cramer	cramer	PROPN
cjfa-12570	297	2	,	,	PUNCT
cjfa-12570	297	3	j.j	j.j	PROPN
cjfa-12570	297	4	.	.	PROPN
cjfa-12570	297	5	(	(	PUNCT
cjfa-12570	297	6	1968	1968	NUM
cjfa-12570	297	7	)	)	PUNCT
cjfa-12570	297	8	.	.	PUNCT
cjfa-12570	298	1	income	income	NOUN
cjfa-12570	298	2	reporting	reporting	NOUN
cjfa-12570	298	3	by	by	ADP
cjfa-12570	298	4	conglomerates	conglomerate	NOUN
cjfa-12570	298	5	–	–	PUNCT
cjfa-12570	298	6	views	view	NOUN
cjfa-12570	298	7	of	of	ADP
cjfa-12570	298	8	american	american	ADJ
cjfa-12570	298	9	businessman	businessman	NOUN
cjfa-12570	298	10	,	,	PUNCT
cjfa-12570	298	11	abacus	abacus	PROPN
cjfa-12570	298	12	,	,	PUNCT
cjfa-12570	298	13	4(1	4(1	NUM
cjfa-12570	298	14	)	)	PUNCT
cjfa-12570	298	15	.	.	PUNCT
cjfa-12570	299	1	demski	demski	PROPN
cjfa-12570	299	2	,	,	PUNCT
cjfa-12570	299	3	j.s	j.s	PROPN
cjfa-12570	299	4	.	.	PROPN
cjfa-12570	299	5	&	&	CCONJ
cjfa-12570	299	6	sappington	sappington	PROPN
cjfa-12570	299	7	,	,	PUNCT
cjfa-12570	299	8	d.e	d.e	PROPN
cjfa-12570	299	9	.	.	PROPN
cjfa-12570	299	10	(	(	PUNCT
cjfa-12570	299	11	1989	1989	NUM
cjfa-12570	299	12	)	)	PUNCT
cjfa-12570	299	13	.	.	PUNCT
cjfa-12570	300	1	hierarchical	hierarchical	ADJ
cjfa-12570	300	2	structure	structure	NOUN
cjfa-12570	300	3	and	and	CCONJ
cjfa-12570	300	4	responsibility	responsibility	NOUN
cjfa-12570	300	5	accounting	accounting	NOUN
cjfa-12570	300	6	,	,	PUNCT
cjfa-12570	300	7	journal	journal	NOUN
cjfa-12570	300	8	of	of	ADP
cjfa-12570	300	9	accounting	accounting	NOUN
cjfa-12570	300	10	research	research	NOUN
cjfa-12570	300	11	,	,	PUNCT
cjfa-12570	300	12	27(1	27(1	NUM
cjfa-12570	300	13	)	)	PUNCT
cjfa-12570	300	14	.	.	PUNCT
cjfa-12570	301	1	doi	doi	NOUN
cjfa-12570	301	2	:	:	PUNCT
cjfa-12570	301	3	http://dx.doi	http://dx.doi	PROPN
cjfa-12570	301	4	.	.	PUNCT
cjfa-12570	302	1	org/10.2307/2491206	org/10.2307/2491206	PROPN
cjfa-12570	302	2	.	.	PUNCT
cjfa-12570	303	1	jackson	jackson	PROPN
cjfa-12570	303	2	,	,	PUNCT
cjfa-12570	303	3	s.r	s.r	PROPN
cjfa-12570	303	4	.	.	PROPN
cjfa-12570	303	5	,	,	PUNCT
cjfa-12570	303	6	sawyers	sawyer	NOUN
cjfa-12570	303	7	,	,	PUNCT
cjfa-12570	303	8	r.b	r.b	PROPN
cjfa-12570	303	9	.	.	PROPN
cjfa-12570	303	10	,	,	PUNCT
cjfa-12570	303	11	jenkins	jenkins	PROPN
cjfa-12570	303	12	,	,	PUNCT
cjfa-12570	303	13	j.g	j.g	PROPN
cjfa-12570	303	14	.	.	PROPN
cjfa-12570	303	15	(	(	PUNCT
cjfa-12570	303	16	2009	2009	NUM
cjfa-12570	303	17	)	)	PUNCT
cjfa-12570	303	18	.	.	PUNCT
cjfa-12570	304	1	managerial	managerial	ADJ
cjfa-12570	304	2	accounting	accounting	NOUN
cjfa-12570	304	3	.	.	PUNCT
cjfa-12570	305	1	a	a	DET
cjfa-12570	305	2	focus	focus	NOUN
cjfa-12570	305	3	on	on	ADP
cjfa-12570	305	4	ethical	ethical	ADJ
cjfa-12570	305	5	decision	decision	NOUN
cjfa-12570	305	6	making	making	NOUN
cjfa-12570	305	7	,	,	PUNCT
cjfa-12570	305	8	south	south	ADJ
cjfa-12570	305	9	-	-	PUNCT
cjfa-12570	305	10	western	western	ADJ
cjfa-12570	305	11	,	,	PUNCT
cjfa-12570	305	12	usa	usa	PROPN
cjfa-12570	305	13	,	,	PUNCT
cjfa-12570	305	14	mason	mason	PROPN
cjfa-12570	305	15	.	.	PROPN
cjfa-12570	305	16	jaruga	jaruga	PROPN
cjfa-12570	305	17	,	,	PUNCT
cjfa-12570	305	18	a.a	a.a	PROPN
cjfa-12570	305	19	.	.	PROPN
cjfa-12570	305	20	(	(	PUNCT
cjfa-12570	305	21	1997	1997	NUM
cjfa-12570	305	22	)	)	PUNCT
cjfa-12570	305	23	.	.	PUNCT
cjfa-12570	306	1	zarządzanie	zarządzanie	PROPN
cjfa-12570	306	2	kosztami	kosztami	VERB
cjfa-12570	306	3	a	a	DET
cjfa-12570	306	4	metody	metody	ADJ
cjfa-12570	306	5	rachunkowości	rachunkowości	PROPN
cjfa-12570	306	6	zarządczej	zarządczej	PROPN
cjfa-12570	306	7	.	.	PUNCT
cjfa-12570	307	1	in	in	ADP
cjfa-12570	307	2	a.a	a.a	PROPN
cjfa-12570	307	3	.	.	PROPN
cjfa-12570	307	4	jarugowa	jarugowa	PROPN
cjfa-12570	307	5	,	,	PUNCT
cjfa-12570	307	6	w.a	w.a	PROPN
cjfa-12570	307	7	.	.	PROPN
cjfa-12570	307	8	nowak	nowak	PROPN
cjfa-12570	307	9	,	,	PUNCT
cjfa-12570	307	10	a.	a.	PROPN
cjfa-12570	307	11	szychta	szychta	PROPN
cjfa-12570	307	12	,	,	PUNCT
cjfa-12570	307	13	zarządzanie	zarządzanie	PROPN
cjfa-12570	307	14	kosztami	kosztami	PROPN
cjfa-12570	307	15	w	w	PROPN
cjfa-12570	307	16	praktyce	praktyce	PROPN
cjfa-12570	307	17	światowej	światowej	PROPN
cjfa-12570	307	18	.	.	PUNCT
cjfa-12570	308	1	gdańsk	gdańsk	NOUN
cjfa-12570	308	2	:	:	PUNCT
cjfa-12570	308	3	oddk	oddk	PROPN
cjfa-12570	308	4	.	.	PUNCT
cjfa-12570	309	1	jaruga	jaruga	PROPN
cjfa-12570	309	2	,	,	PUNCT
cjfa-12570	309	3	a.a	a.a	PROPN
cjfa-12570	309	4	.	.	PROPN
cjfa-12570	309	5	,	,	PUNCT
cjfa-12570	309	6	kabalski	kabalski	PROPN
cjfa-12570	309	7	,	,	PUNCT
cjfa-12570	309	8	p.	p.	PROPN
cjfa-12570	309	9	,	,	PUNCT
cjfa-12570	309	10	szychta	szychta	VERB
cjfa-12570	309	11	,	,	PUNCT
cjfa-12570	309	12	a.	a.	NOUN
cjfa-12570	309	13	(	(	PUNCT
cjfa-12570	309	14	2010	2010	NUM
cjfa-12570	309	15	)	)	PUNCT
cjfa-12570	309	16	.	.	PUNCT
cjfa-12570	310	1	rachunkowość	rachunkowość	PROPN
cjfa-12570	310	2	zarządcza	zarządcza	PROPN
cjfa-12570	310	3	.	.	PUNCT
cjfa-12570	310	4	warszawa	warszawa	PROPN
cjfa-12570	310	5	:	:	PUNCT
cjfa-12570	310	6	wolters	wolters	PROPN
cjfa-12570	310	7	kluwer	kluwer	PROPN
cjfa-12570	310	8	.	.	PUNCT
cjfa-12570	311	1	juralewicz	juralewicz	PROPN
cjfa-12570	311	2	,	,	PUNCT
cjfa-12570	311	3	b.	b.	PROPN
cjfa-12570	311	4	(	(	PUNCT
cjfa-12570	311	5	2008	2008	NUM
cjfa-12570	311	6	)	)	PUNCT
cjfa-12570	311	7	.	.	PUNCT
cjfa-12570	312	1	ośrodki	ośrodki	ADJ
cjfa-12570	312	2	odpowiedzialności	odpowiedzialności	PROPN
cjfa-12570	312	3	jako	jako	PROPN
cjfa-12570	312	4	forma	forma	PROPN
cjfa-12570	312	5	decentralizacji	decentralizacji	PROPN
cjfa-12570	312	6	zarządzania	zarządzania	PROPN
cjfa-12570	312	7	w	w	PROPN
cjfa-12570	312	8	przedsiębiorstwie	przedsiębiorstwie	PROPN
cjfa-12570	312	9	transportu	transportu	PROPN
cjfa-12570	312	10	samochodowego	samochodowego	NOUN
cjfa-12570	312	11	.	.	PUNCT
cjfa-12570	313	1	in	in	ADP
cjfa-12570	313	2	e.	e.	PROPN
cjfa-12570	313	3	nowak	nowak	PROPN
cjfa-12570	313	4	,	,	PUNCT
cjfa-12570	313	5	rachunkowość	rachunkowość	NOUN
cjfa-12570	313	6	zarządcza	zarządcza	PROPN
cjfa-12570	313	7	w	w	PROPN
cjfa-12570	313	8	warunkach	warunkach	PROPN
cjfa-12570	313	9	globalizacji	globalizacji	NOUN
cjfa-12570	313	10	.	.	PUNCT
cjfa-12570	314	1	prace	prace	PROPN
cjfa-12570	314	2	naukowe	naukowe	PROPN
cjfa-12570	314	3	uniwersytetu	uniwersytetu	PROPN
cjfa-12570	314	4	ekonomicznego	ekonomicznego	PROPN
cjfa-12570	314	5	,	,	PUNCT
cjfa-12570	314	6	wrocław	wrocław	ADJ
cjfa-12570	314	7	.	.	PUNCT
cjfa-12570	315	1	tomasz	tomasz	PROPN
cjfa-12570	315	2	zimnicki232	zimnicki232	PROPN
cjfa-12570	315	3	makowska	makowska	PROPN
cjfa-12570	315	4	,	,	PUNCT
cjfa-12570	315	5	e.	e.	PROPN
cjfa-12570	315	6	(	(	PUNCT
cjfa-12570	315	7	2003	2003	NUM
cjfa-12570	315	8	)	)	PUNCT
cjfa-12570	315	9	.	.	PUNCT
cjfa-12570	316	1	pomiar	pomiar	PROPN
cjfa-12570	316	2	i	i	PROPN
cjfa-12570	316	3	ocena	ocena	PROPN
cjfa-12570	316	4	działalności	działalności	PROPN
cjfa-12570	316	5	ośrodków	ośrodków	PROPN
cjfa-12570	316	6	odpowiedzialności	odpowiedzialności	INTJ
cjfa-12570	316	7	w	w	VERB
cjfa-12570	316	8	przedsiębiorstwach	przedsiębiorstwach	NOUN
cjfa-12570	316	9	zdecentralizowanych	zdecentralizowanych	NOUN
cjfa-12570	316	10	.	.	PUNCT
cjfa-12570	317	1	aunc	aunc	PROPN
cjfa-12570	317	2	ekonomia	ekonomia	PROPN
cjfa-12570	317	3	,	,	PUNCT
cjfa-12570	317	4	xxxiii	xxxiii	PROPN
cjfa-12570	317	5	,	,	PUNCT
cjfa-12570	317	6	toruń	toruń	PROPN
cjfa-12570	317	7	.	.	PUNCT
cjfa-12570	318	1	makowska	makowska	PROPN
cjfa-12570	318	2	,	,	PUNCT
cjfa-12570	318	3	e.	e.	PROPN
cjfa-12570	318	4	(	(	PUNCT
cjfa-12570	318	5	2005a	2005a	NUM
cjfa-12570	318	6	)	)	PUNCT
cjfa-12570	318	7	.	.	PUNCT
cjfa-12570	319	1	mierniki	mierniki	PROPN
cjfa-12570	319	2	finansowe	finansowe	PROPN
cjfa-12570	319	3	stosowane	stosowane	PROPN
cjfa-12570	319	4	do	do	AUX
cjfa-12570	319	5	pomiaru	pomiaru	PROPN
cjfa-12570	319	6	działalności	działalności	PROPN
cjfa-12570	319	7	ośrodków	ośrodków	PROPN
cjfa-12570	319	8	odpowiedzialności	odpowiedzialności	X
cjfa-12570	319	9	w	w	PROPN
cjfa-12570	319	10	wielonarodowych	wielonarodowych	NOUN
cjfa-12570	319	11	przedsiębiorstwach	przedsiębiorstwach	NOUN
cjfa-12570	319	12	zdecentralizowanych	zdecentralizowanych	NOUN
cjfa-12570	319	13	(	(	PUNCT
cjfa-12570	319	14	w	w	NOUN
cjfa-12570	319	15	świetle	świetle	ADJ
cjfa-12570	319	16	badań	badań	NOUN
cjfa-12570	319	17	ankietowych	ankietowych	NOUN
cjfa-12570	319	18	)	)	PUNCT
cjfa-12570	319	19	.	.	PUNCT
cjfa-12570	320	1	in	in	ADP
cjfa-12570	320	2	e.	e.	PROPN
cjfa-12570	320	3	nowak	nowak	PROPN
cjfa-12570	320	4	(	(	PUNCT
cjfa-12570	320	5	ed	ed	NOUN
cjfa-12570	320	6	.	.	PUNCT
cjfa-12570	320	7	)	)	PUNCT
cjfa-12570	320	8	,	,	PUNCT
cjfa-12570	320	9	rachunkowość	rachunkowość	VERB
cjfa-12570	320	10	a	a	DET
cjfa-12570	320	11	controlling	controlling	NOUN
cjfa-12570	320	12	.	.	PUNCT
cjfa-12570	321	1	prace	prace	PROPN
cjfa-12570	321	2	naukowe	naukowe	PROPN
cjfa-12570	321	3	akademii	akademii	PROPN
cjfa-12570	321	4	ekonomicznej	ekonomicznej	NOUN
cjfa-12570	321	5	,	,	PUNCT
cjfa-12570	321	6	1085	1085	NUM
cjfa-12570	321	7	,	,	PUNCT
cjfa-12570	321	8	wrocław	wrocław	X
cjfa-12570	321	9	.	.	PUNCT
cjfa-12570	322	1	makowska	makowska	PROPN
cjfa-12570	322	2	,	,	PUNCT
cjfa-12570	322	3	e.	e.	PROPN
cjfa-12570	322	4	(	(	PUNCT
cjfa-12570	322	5	2005b	2005b	NUM
cjfa-12570	322	6	)	)	PUNCT
cjfa-12570	322	7	.	.	PUNCT
cjfa-12570	323	1	mierniki	mierniki	PROPN
cjfa-12570	323	2	niefinansowe	niefinansowe	PROPN
cjfa-12570	323	3	wykorzystywane	wykorzystywane	PROPN
cjfa-12570	323	4	do	do	VERB
cjfa-12570	323	5	pomiaru	pomiaru	PROPN
cjfa-12570	323	6	działalności	działalności	PROPN
cjfa-12570	323	7	ośrodków	ośrodków	NOUN
cjfa-12570	323	8	odpowiedzialności	odpowiedzialności	INTJ
cjfa-12570	323	9	w	w	PROPN
cjfa-12570	323	10	przedsiębiorstwach	przedsiębiorstwach	NOUN
cjfa-12570	323	11	krajowych	krajowych	NOUN
cjfa-12570	323	12	(	(	PUNCT
cjfa-12570	323	13	w	w	NOUN
cjfa-12570	323	14	świetle	świetle	ADJ
cjfa-12570	323	15	badań	badań	NOUN
cjfa-12570	323	16	ankietowych	ankietowych	NOUN
cjfa-12570	323	17	)	)	PUNCT
cjfa-12570	323	18	.	.	PUNCT
cjfa-12570	324	1	in	in	ADP
cjfa-12570	324	2	a.	a.	NOUN
cjfa-12570	324	3	kardasz	kardasz	PROPN
cjfa-12570	324	4	(	(	PUNCT
cjfa-12570	324	5	ed	ed	NOUN
cjfa-12570	324	6	.	.	PUNCT
cjfa-12570	324	7	)	)	PUNCT
cjfa-12570	325	1	standardy	standardy	NOUN
cjfa-12570	325	2	edukacyjne	edukacyjne	NOUN
cjfa-12570	325	3	rachunkowości	rachunkowości	PROPN
cjfa-12570	325	4	–	–	PUNCT
cjfa-12570	325	5	praktyka	praktyka	PROPN
cjfa-12570	325	6	i	i	PROPN
cjfa-12570	325	7	stan	stan	PROPN
cjfa-12570	325	8	badań	badań	PROPN
cjfa-12570	325	9	.	.	PUNCT
cjfa-12570	326	1	prace	prace	PROPN
cjfa-12570	326	2	naukowe	naukowe	PROPN
cjfa-12570	326	3	akademii	akademii	PROPN
cjfa-12570	326	4	ekonomicznej	ekonomicznej	NOUN
cjfa-12570	326	5	,	,	PUNCT
cjfa-12570	326	6	1079	1079	NUM
cjfa-12570	326	7	,	,	PUNCT
cjfa-12570	326	8	wrocław	wrocław	X
cjfa-12570	326	9	.	.	PUNCT
cjfa-12570	327	1	nowak	nowak	PROPN
cjfa-12570	327	2	,	,	PUNCT
cjfa-12570	327	3	e.	e.	PROPN
cjfa-12570	327	4	(	(	PUNCT
cjfa-12570	327	5	2000	2000	NUM
cjfa-12570	327	6	)	)	PUNCT
cjfa-12570	327	7	.	.	PUNCT
cjfa-12570	328	1	zasady	zasady	PROPN
cjfa-12570	328	2	wyodrębniania	wyodrębniania	PROPN
cjfa-12570	328	3	ośrodków	ośrodków	PROPN
cjfa-12570	328	4	odpowiedzialności	odpowiedzialności	INTJ
cjfa-12570	328	5	w	w	PROPN
cjfa-12570	328	6	przedsiębiorstwie	przedsiębiorstwie	PROPN
cjfa-12570	328	7	.	.	PUNCT
cjfa-12570	329	1	controlling	control	VERB
cjfa-12570	329	2	i	i	PRON
cjfa-12570	329	3	rachunkowość	rachunkowość	NOUN
cjfa-12570	329	4	zarządcza	zarządcza	NOUN
cjfa-12570	329	5	,	,	PUNCT
cjfa-12570	329	6	6	6	NUM
cjfa-12570	329	7	.	.	PUNCT
cjfa-12570	330	1	nowak	nowak	PROPN
cjfa-12570	330	2	,	,	PUNCT
cjfa-12570	330	3	e.	e.	PROPN
cjfa-12570	330	4	(	(	PUNCT
cjfa-12570	330	5	2009	2009	NUM
cjfa-12570	330	6	)	)	PUNCT
cjfa-12570	330	7	.	.	PUNCT
cjfa-12570	331	1	zaawansowana	zaawansowana	PROPN
cjfa-12570	331	2	rachunkowość	rachunkowość	PROPN
cjfa-12570	331	3	zarządcza	zarządcza	PROPN
cjfa-12570	331	4	.	.	PUNCT
cjfa-12570	332	1	pwe	pwe	PROPN
cjfa-12570	332	2	,	,	PUNCT
cjfa-12570	332	3	warszawa	warszawa	PROPN
cjfa-12570	332	4	.	.	PUNCT
cjfa-12570	333	1	nowosielski	nowosielski	PROPN
cjfa-12570	333	2	,	,	PUNCT
cjfa-12570	333	3	s.	s.	PROPN
cjfa-12570	333	4	(	(	PUNCT
cjfa-12570	333	5	2000	2000	NUM
cjfa-12570	333	6	)	)	PUNCT
cjfa-12570	333	7	.	.	PUNCT
cjfa-12570	334	1	mierniki	mierniki	PROPN
cjfa-12570	334	2	oceny	oceny	PROPN
cjfa-12570	334	3	pracy	pracy	PROPN
cjfa-12570	334	4	ośrodków	ośrodków	NOUN
cjfa-12570	334	5	odpowiedzialności	odpowiedzialności	ADJ
cjfa-12570	334	6	.	.	PUNCT
cjfa-12570	335	1	prace	prace	PROPN
cjfa-12570	335	2	naukowe	naukowe	PROPN
cjfa-12570	335	3	akademii	akademii	PROPN
cjfa-12570	335	4	ekonomicznej	ekonomicznej	NOUN
cjfa-12570	335	5	,	,	PUNCT
cjfa-12570	335	6	868	868	NUM
cjfa-12570	335	7	,	,	PUNCT
cjfa-12570	335	8	wrocław	wrocław	ADJ
cjfa-12570	335	9	.	.	PUNCT
cjfa-12570	336	1	nowosielski	nowosielski	PROPN
cjfa-12570	336	2	,	,	PUNCT
cjfa-12570	336	3	s.	s.	PROPN
cjfa-12570	336	4	(	(	PUNCT
cjfa-12570	336	5	2001	2001	NUM
cjfa-12570	336	6	)	)	PUNCT
cjfa-12570	336	7	.	.	PUNCT
cjfa-12570	337	1	centra	centra	PROPN
cjfa-12570	337	2	kosztów	kosztów	PROPN
cjfa-12570	337	3	i	i	PROPN
cjfa-12570	337	4	centra	centra	PROPN
cjfa-12570	337	5	zysku	zysku	PROPN
cjfa-12570	337	6	w	w	PROPN
cjfa-12570	337	7	przedsiębiorstwie	przedsiębiorstwie	PROPN
cjfa-12570	337	8	.	.	PUNCT
cjfa-12570	338	1	wydawnictwo	wydawnictwo	PROPN
cjfa-12570	338	2	akademii	akademii	PROPN
cjfa-12570	338	3	ekonomicznej	ekonomicznej	NOUN
cjfa-12570	338	4	,	,	PUNCT
cjfa-12570	338	5	wrocław	wrocław	ADJ
cjfa-12570	338	6	.	.	PUNCT
cjfa-12570	339	1	prodhan	prodhan	PROPN
cjfa-12570	339	2	,	,	PUNCT
cjfa-12570	339	3	b.	b.	PROPN
cjfa-12570	339	4	(	(	PUNCT
cjfa-12570	339	5	1986	1986	NUM
cjfa-12570	339	6	)	)	PUNCT
cjfa-12570	339	7	.	.	PUNCT
cjfa-12570	340	1	multinational	multinational	ADJ
cjfa-12570	340	2	accounting	accounting	NOUN
cjfa-12570	340	3	.	.	PUNCT
cjfa-12570	341	1	segment	segment	NOUN
cjfa-12570	341	2	disclosure	disclosure	NOUN
cjfa-12570	341	3	and	and	CCONJ
cjfa-12570	341	4	risk	risk	NOUN
cjfa-12570	341	5	.	.	PUNCT
cjfa-12570	342	1	croom	croom	PROPN
cjfa-12570	342	2	helm	helm	PROPN
cjfa-12570	342	3	,	,	PUNCT
cjfa-12570	342	4	australia	australia	PROPN
cjfa-12570	342	5	.	.	PUNCT
cjfa-12570	342	6	sawicki	sawicki	PROPN
cjfa-12570	342	7	,	,	PUNCT
cjfa-12570	342	8	k.	k.	PROPN
cjfa-12570	342	9	(	(	PUNCT
cjfa-12570	342	10	2000	2000	NUM
cjfa-12570	342	11	)	)	PUNCT
cjfa-12570	342	12	.	.	PUNCT
cjfa-12570	343	1	krótkookresowe	krótkookresowe	PROPN
cjfa-12570	343	2	sprawozdania	sprawozdania	PROPN
cjfa-12570	343	3	finansowe	finansowe	PROPN
cjfa-12570	343	4	na	na	PART
cjfa-12570	343	5	potrzeby	potrzeby	NOUN
cjfa-12570	343	6	controllingu	controllingu	PROPN
cjfa-12570	343	7	.	.	PUNCT
cjfa-12570	344	1	in	in	ADP
cjfa-12570	344	2	e.	e.	PROPN
cjfa-12570	344	3	nowak	nowak	PROPN
cjfa-12570	344	4	(	(	PUNCT
cjfa-12570	344	5	ed	ed	NOUN
cjfa-12570	344	6	.	.	PUNCT
cjfa-12570	344	7	)	)	PUNCT
cjfa-12570	344	8	rachunkowość	rachunkowość	NOUN
cjfa-12570	344	9	a	a	DET
cjfa-12570	344	10	controlling	controlling	NOUN
cjfa-12570	344	11	.	.	PUNCT
cjfa-12570	345	1	sprawozdawczość	sprawozdawczość	NOUN
cjfa-12570	345	2	i	i	PRON
cjfa-12570	345	3	ocena	ocena	VERB
cjfa-12570	345	4	ośrodków	ośrodków	NOUN
cjfa-12570	345	5	odpowiedzialności	odpowiedzialności	NOUN
cjfa-12570	345	6	.	.	PUNCT
cjfa-12570	346	1	wydawnictwo	wydawnictwo	PROPN
cjfa-12570	346	2	akademii	akademii	PROPN
cjfa-12570	346	3	ekonomicznej	ekonomicznej	NOUN
cjfa-12570	346	4	,	,	PUNCT
cjfa-12570	346	5	wrocław	wrocław	ADJ
cjfa-12570	346	6	.	.	PUNCT
cjfa-12570	347	1	siwoń	siwoń	PROPN
cjfa-12570	347	2	,	,	PUNCT
cjfa-12570	347	3	b.	b.	PROPN
cjfa-12570	347	4	(	(	PUNCT
cjfa-12570	347	5	1997	1997	NUM
cjfa-12570	347	6	)	)	PUNCT
cjfa-12570	347	7	.	.	PUNCT
cjfa-12570	348	1	informacyjna	informacyjna	PROPN
cjfa-12570	348	2	funkcja	funkcja	PROPN
cjfa-12570	348	3	rachunkowości	rachunkowości	PROPN
cjfa-12570	348	4	.	.	PUNCT
cjfa-12570	349	1	warszawa	warszawa	PROPN
cjfa-12570	349	2	:	:	PUNCT
cjfa-12570	349	3	pwe	pwe	PROPN
cjfa-12570	349	4	.	.	PROPN
cjfa-12570	349	5	skousen	skousen	PROPN
cjfa-12570	349	6	,	,	PUNCT
cjfa-12570	349	7	k.f	k.f	PROPN
cjfa-12570	349	8	.	.	PROPN
cjfa-12570	349	9	(	(	PUNCT
cjfa-12570	349	10	1970	1970	NUM
cjfa-12570	349	11	)	)	PUNCT
cjfa-12570	349	12	.	.	PUNCT
cjfa-12570	350	1	standards	standard	NOUN
cjfa-12570	350	2	for	for	ADP
cjfa-12570	350	3	reporting	reporting	NOUN
cjfa-12570	350	4	by	by	ADP
cjfa-12570	350	5	lines	line	NOUN
cjfa-12570	350	6	of	of	ADP
cjfa-12570	350	7	business	business	NOUN
cjfa-12570	350	8	.	.	PUNCT
cjfa-12570	351	1	journal	journal	PROPN
cjfa-12570	351	2	of	of	ADP
cjfa-12570	351	3	accountancy	accountancy	NOUN
cjfa-12570	351	4	,	,	PUNCT
cjfa-12570	351	5	129(2	129(2	NUM
cjfa-12570	351	6	)	)	PUNCT
cjfa-12570	351	7	.	.	PUNCT
cjfa-12570	352	1	smith	smith	PROPN
cjfa-12570	352	2	,	,	PUNCT
cjfa-12570	352	3	j.l	j.l	PROPN
cjfa-12570	352	4	.	.	PROPN
cjfa-12570	352	5	,	,	PUNCT
cjfa-12570	352	6	keith	keith	PROPN
cjfa-12570	352	7	,	,	PUNCT
cjfa-12570	352	8	r.m	r.m	PROPN
cjfa-12570	352	9	.	.	PROPN
cjfa-12570	352	10	,	,	PUNCT
cjfa-12570	352	11	stephens	stephens	PROPN
cjfa-12570	352	12	,	,	PUNCT
cjfa-12570	352	13	w.l	w.l	PROPN
cjfa-12570	352	14	.	.	PROPN
cjfa-12570	352	15	(	(	PUNCT
cjfa-12570	352	16	1986	1986	NUM
cjfa-12570	352	17	)	)	PUNCT
cjfa-12570	352	18	.	.	PUNCT
cjfa-12570	353	1	accounting	accounting	NOUN
cjfa-12570	353	2	principles	principle	NOUN
cjfa-12570	353	3	.	.	PUNCT
cjfa-12570	354	1	usa	usa	PROPN
cjfa-12570	354	2	,	,	PUNCT
cjfa-12570	354	3	new	new	PROPN
cjfa-12570	354	4	york	york	PROPN
cjfa-12570	354	5	:	:	PUNCT
cjfa-12570	354	6	mcgraw	mcgraw	PROPN
cjfa-12570	354	7	-	-	PUNCT
cjfa-12570	354	8	hill	hill	NOUN
cjfa-12570	354	9	.	.	PUNCT
cjfa-12570	355	1	sojak	sojak	PROPN
cjfa-12570	355	2	,	,	PUNCT
cjfa-12570	355	3	s.	s.	PROPN
cjfa-12570	355	4	(	(	PUNCT
cjfa-12570	355	5	2000	2000	NUM
cjfa-12570	355	6	)	)	PUNCT
cjfa-12570	355	7	.	.	PUNCT
cjfa-12570	356	1	pomiar	pomiar	NOUN
cjfa-12570	356	2	i	i	PRON
cjfa-12570	356	3	ocena	ocena	VERB
cjfa-12570	357	1	efektywności	efektywności	PROPN
cjfa-12570	358	1	działania	działania	PROPN
cjfa-12570	358	2	w	w	PROPN
cjfa-12570	358	3	przedsiębiorstwach	przedsiębiorstwach	NOUN
cjfa-12570	358	4	krajowych	krajowych	NOUN
cjfa-12570	358	5	i	i	PRON
cjfa-12570	358	6	wielonarodowych	wielonarodowych	VERB
cjfa-12570	358	7	.	.	PUNCT
cjfa-12570	359	1	in	in	ADP
cjfa-12570	359	2	e.	e.	PROPN
cjfa-12570	359	3	nowak	nowak	PROPN
cjfa-12570	359	4	(	(	PUNCT
cjfa-12570	359	5	ed	ed	NOUN
cjfa-12570	359	6	.	.	PUNCT
cjfa-12570	359	7	)	)	PUNCT
cjfa-12570	359	8	rachunkowość	rachunkowość	NOUN
cjfa-12570	359	9	a	a	DET
cjfa-12570	359	10	controlling	controlling	NOUN
cjfa-12570	359	11	.	.	PUNCT
cjfa-12570	360	1	sprawozdawczość	sprawozdawczość	NOUN
cjfa-12570	360	2	i	i	PRON
cjfa-12570	360	3	ocena	ocena	VERB
cjfa-12570	360	4	ośrodków	ośrodków	NOUN
cjfa-12570	360	5	odpowiedzialności	odpowiedzialności	NOUN
cjfa-12570	360	6	.	.	PUNCT
cjfa-12570	361	1	wrocław	wrocław	ADJ
cjfa-12570	361	2	:	:	PUNCT
cjfa-12570	361	3	wydawnictwo	wydawnictwo	PROPN
cjfa-12570	361	4	akademii	akademii	PROPN
cjfa-12570	361	5	ekonomicznej	ekonomicznej	NOUN
cjfa-12570	361	6	.	.	PUNCT
cjfa-12570	362	1	sojak	sojak	ADV
cjfa-12570	362	2	,	,	PUNCT
cjfa-12570	362	3	s.	s.	PROPN
cjfa-12570	362	4	(	(	PUNCT
cjfa-12570	362	5	2001	2001	NUM
cjfa-12570	362	6	)	)	PUNCT
cjfa-12570	362	7	.	.	PUNCT
cjfa-12570	363	1	ceny	ceny	NOUN
cjfa-12570	363	2	transferowe	transferowe	NOUN
cjfa-12570	363	3	.	.	PUNCT
cjfa-12570	364	1	teoria	teoria	NOUN
cjfa-12570	364	2	i	i	PRON
cjfa-12570	364	3	praktyka	praktyka	VERB
cjfa-12570	364	4	.	.	PUNCT
cjfa-12570	365	1	warszawa	warszawa	PROPN
cjfa-12570	365	2	:	:	PUNCT
cjfa-12570	365	3	wydawnictwo	wydawnictwo	PROPN
cjfa-12570	365	4	naukowe	naukowe	NOUN
cjfa-12570	365	5	pwn	pwn	PROPN
cjfa-12570	365	6	.	.	PUNCT
cjfa-12570	366	1	sojak	sojak	PROPN
cjfa-12570	366	2	,	,	PUNCT
cjfa-12570	366	3	s.	s.	PROPN
cjfa-12570	366	4	(	(	PUNCT
cjfa-12570	366	5	2007	2007	NUM
cjfa-12570	366	6	)	)	PUNCT
cjfa-12570	366	7	.	.	PUNCT
cjfa-12570	367	1	segmenty	segmenty	ADJ
cjfa-12570	367	2	działalności	działalności	PROPN
cjfa-12570	367	3	gospodarczej	gospodarczej	PROPN
cjfa-12570	367	4	jednostek	jednostek	PROPN
cjfa-12570	367	5	według	według	PROPN
cjfa-12570	367	6	rachunkowości	rachunkowości	PROPN
cjfa-12570	367	7	zarządczej	zarządczej	PROPN
cjfa-12570	367	8	,	,	PUNCT
cjfa-12570	367	9	marketing	market	VERB
cjfa-12570	367	10	i	i	PRON
cjfa-12570	367	11	międzynarodowych	międzynarodowych	VERB
cjfa-12570	367	12	standardów	standardów	PROPN
cjfa-12570	367	13	rachunkowości	rachunkowości	PROPN
cjfa-12570	367	14	.	.	PUNCT
cjfa-12570	368	1	in	in	ADP
cjfa-12570	368	2	s.	s.	PROPN
cjfa-12570	368	3	sojak	sojak	PROPN
cjfa-12570	368	4	,	,	PUNCT
cjfa-12570	368	5	m.	m.	NOUN
cjfa-12570	368	6	jankowska	jankowska	PROPN
cjfa-12570	368	7	,	,	PUNCT
cjfa-12570	368	8	msr	msr	NOUN
cjfa-12570	368	9	14	14	NUM
cjfa-12570	368	10	sprawozdawczość	sprawozdawczość	PROPN
cjfa-12570	368	11	segmentów	segmentów	PROPN
cjfa-12570	368	12	działalności	działalności	PROPN
cjfa-12570	368	13	.	.	PUNCT
cjfa-12570	369	1	warszawa	warszawa	PROPN
cjfa-12570	369	2	:	:	PUNCT
cjfa-12570	369	3	difin	difin	NOUN
cjfa-12570	369	4	.	.	PUNCT
cjfa-12570	370	1	sojak	sojak	ADV
cjfa-12570	370	2	,	,	PUNCT
cjfa-12570	370	3	s.	s.	PROPN
cjfa-12570	370	4	(	(	PUNCT
cjfa-12570	370	5	2015	2015	NUM
cjfa-12570	370	6	)	)	PUNCT
cjfa-12570	370	7	.	.	PUNCT
cjfa-12570	371	1	rachunkowość	rachunkowość	NOUN
cjfa-12570	371	2	zarządcza	zarządcza	NOUN
cjfa-12570	371	3	i	i	PRON
cjfa-12570	371	4	rachunek	rachunek	VERB
cjfa-12570	371	5	kosztów	kosztów	NOUN
cjfa-12570	371	6	:	:	PUNCT
cjfa-12570	372	1	tom	tom	PROPN
cjfa-12570	372	2	i.	i.	PROPN
cjfa-12570	372	3	toruń	toruń	PROPN
cjfa-12570	372	4	:	:	PUNCT
cjfa-12570	372	5	tnoik	tnoik	NOUN
cjfa-12570	372	6	.	.	PUNCT
cjfa-12570	373	1	zimnicki	zimnicki	PROPN
cjfa-12570	373	2	,	,	PUNCT
cjfa-12570	373	3	t.	t.	PROPN
cjfa-12570	373	4	(	(	PUNCT
cjfa-12570	373	5	2011	2011	NUM
cjfa-12570	373	6	)	)	PUNCT
cjfa-12570	373	7	.	.	PUNCT
cjfa-12570	374	1	ocena	ocena	PROPN
cjfa-12570	374	2	zasadności	zasadności	PROPN
cjfa-12570	375	1	wprowadzenia	wprowadzenia	PROPN
cjfa-12570	375	2	informacji	informacji	NOUN
cjfa-12570	375	3	o	o	NOUN
cjfa-12570	375	4	segmentach	segmentach	NOUN
cjfa-12570	375	5	działalności	działalności	NOUN
cjfa-12570	375	6	do	do	AUX
cjfa-12570	375	7	sprawozdawczości	sprawozdawczości	VERB
cjfa-12570	375	8	finansowej	finansowej	PROPN
cjfa-12570	375	9	.	.	PUNCT
cjfa-12570	376	1	acta	acta	PROPN
cjfa-12570	376	2	universitatis	universitatis	PROPN
cjfa-12570	376	3	nicolai	nicolai	PROPN
cjfa-12570	376	4	copernici	copernici	PROPN
cjfa-12570	376	5	zarządzanie	zarządzanie	PROPN
cjfa-12570	376	6	,	,	PUNCT
cjfa-12570	376	7	xxxviii(404	xxxviii(404	PROPN
cjfa-12570	376	8	)	)	PUNCT
cjfa-12570	376	9	,	,	PUNCT
cjfa-12570	376	10	toruń	toruń	PROPN
cjfa-12570	376	11	.	.	PUNCT