id	sid	tid	token	lemma	pos
cjfa-16360	1	1	copernican	copernican	PROPN
cjfa-16360	1	2	journal	journal	PROPN
cjfa-16360	1	3	of	of	ADP
cjfa-16360	1	4	finance	finance	PROPN
cjfa-16360	1	5	&	&	CCONJ
cjfa-16360	1	6	accounting	accounting	PROPN
cjfa-16360	1	7	copernican	copernican	PROPN
cjfa-16360	1	8	journal	journal	PROPN
cjfa-16360	1	9	of	of	ADP
cjfa-16360	1	10	finance	finance	PROPN
cjfa-16360	1	11	&	&	CCONJ
cjfa-16360	1	12	accounting	accounting	PROPN
cjfa-16360	1	13	e	e	PROPN
cjfa-16360	1	14	-	-	NOUN
cjfa-16360	1	15	issn	issn	ADJ
cjfa-16360	1	16	:	:	PUNCT
cjfa-16360	1	17	2300	2300	NUM
cjfa-16360	1	18	-	-	SYM
cjfa-16360	1	19	3065	3065	NUM
cjfa-16360	1	20	p	p	NOUN
cjfa-16360	1	21	-	-	PUNCT
cjfa-16360	1	22	issn	issn	NOUN
cjfa-16360	1	23	:	:	PUNCT
cjfa-16360	1	24	2300	2300	NUM
cjfa-16360	1	25	-	-	SYM
cjfa-16360	1	26	1240	1240	NUM
cjfa-16360	1	27	volume	volume	NOUN
cjfa-16360	1	28	6	6	NUM
cjfa-16360	1	29	issue	issue	NOUN
cjfa-16360	1	30	3	3	NUM
cjfa-16360	1	31	2017	2017	NUM
cjfa-16360	1	32	quarterly	quarterly	ADJ
cjfa-16360	1	33	editorial	editorial	NOUN
cjfa-16360	1	34	board	board	NOUN
cjfa-16360	1	35	editor	editor	NOUN
cjfa-16360	1	36	in	in	ADP
cjfa-16360	1	37	chief	chief	NOUN
cjfa-16360	1	38	:	:	PUNCT
cjfa-16360	1	39	prof	prof	PROPN
cjfa-16360	1	40	.	.	PUNCT
cjfa-16360	2	1	dr	dr	PROPN
cjfa-16360	2	2	hab	hab	PROPN
cjfa-16360	2	3	.	.	PUNCT
cjfa-16360	3	1	leszek	leszek	PROPN
cjfa-16360	3	2	dziawgo	dziawgo	PROPN
cjfa-16360	3	3	executive	executive	ADJ
cjfa-16360	3	4	editor	editor	NOUN
cjfa-16360	3	5	:	:	PUNCT
cjfa-16360	3	6	dr	dr	PROPN
cjfa-16360	3	7	dorota	dorota	PROPN
cjfa-16360	3	8	krupa	krupa	PROPN
cjfa-16360	3	9	associate	associate	PROPN
cjfa-16360	3	10	editors	editor	NOUN
cjfa-16360	3	11	:	:	PUNCT
cjfa-16360	3	12	dr	dr	PROPN
cjfa-16360	3	13	ewa	ewa	PROPN
cjfa-16360	3	14	chojnacka	chojnacka	PROPN
cjfa-16360	3	15	,	,	PUNCT
cjfa-16360	3	16	mgr	mgr	PROPN
cjfa-16360	3	17	agnieszka	agnieszka	PROPN
cjfa-16360	3	18	żołądkiewicz	żołądkiewicz	PROPN
cjfa-16360	3	19	-	-	PUNCT
cjfa-16360	3	20	kuzioła	kuzioła	PROPN
cjfa-16360	3	21	secretary	secretary	NOUN
cjfa-16360	3	22	:	:	PUNCT
cjfa-16360	3	23	dr	dr	PROPN
cjfa-16360	3	24	damian	damian	PROPN
cjfa-16360	3	25	walczak	walczak	PROPN
cjfa-16360	3	26	,	,	PUNCT
cjfa-16360	3	27	mgr	mgr	PROPN
cjfa-16360	3	28	anna	anna	PROPN
cjfa-16360	3	29	olewnik	olewnik	PROPN
cjfa-16360	3	30	scientific	scientific	PROPN
cjfa-16360	3	31	council	council	PROPN
cjfa-16360	3	32	prof	prof	NOUN
cjfa-16360	3	33	.	.	PUNCT
cjfa-16360	4	1	luis	luis	PROPN
cjfa-16360	4	2	otero	otero	PROPN
cjfa-16360	4	3	gonzález	gonzález	PROPN
cjfa-16360	4	4	,	,	PUNCT
cjfa-16360	4	5	universidad	universidad	PROPN
cjfa-16360	4	6	de	de	PROPN
cjfa-16360	4	7	santiago	santiago	PROPN
cjfa-16360	4	8	de	de	PROPN
cjfa-16360	4	9	compostela	compostela	PROPN
cjfa-16360	4	10	,	,	PUNCT
cjfa-16360	4	11	spain	spain	PROPN
cjfa-16360	4	12	prof	prof	PROPN
cjfa-16360	4	13	.	.	PUNCT
cjfa-16360	5	1	m.	m.	PROPN
cjfa-16360	5	2	peter	peter	PROPN
cjfa-16360	5	3	van	van	PROPN
cjfa-16360	5	4	der	der	PROPN
cjfa-16360	5	5	hoek	hoek	PROPN
cjfa-16360	5	6	,	,	PUNCT
cjfa-16360	5	7	erasmus	erasmus	PROPN
cjfa-16360	5	8	university	university	PROPN
cjfa-16360	5	9	,	,	PUNCT
cjfa-16360	5	10	rotterdam	rotterdam	PROPN
cjfa-16360	5	11	,	,	PUNCT
cjfa-16360	5	12	netherlands	netherlands	PROPN
cjfa-16360	5	13	,	,	PUNCT
cjfa-16360	5	14	academy	academy	NOUN
cjfa-16360	5	15	of	of	ADP
cjfa-16360	5	16	economic	economic	ADJ
cjfa-16360	5	17	studies	study	NOUN
cjfa-16360	5	18	,	,	PUNCT
cjfa-16360	5	19	bucharest	buchar	ADJ
cjfa-16360	5	20	,	,	PUNCT
cjfa-16360	5	21	romania	romania	PROPN
cjfa-16360	5	22	prof	prof	PROPN
cjfa-16360	5	23	.	.	PUNCT
cjfa-16360	6	1	günter	günter	PROPN
cjfa-16360	6	2	hofbauer	hofbauer	PROPN
cjfa-16360	6	3	,	,	PUNCT
cjfa-16360	6	4	technische	technische	PROPN
cjfa-16360	6	5	hochschule	hochschule	NOUN
cjfa-16360	6	6	ingolstadt	ingolstadt	PROPN
cjfa-16360	6	7	business	business	PROPN
cjfa-16360	6	8	school	school	PROPN
cjfa-16360	6	9	,	,	PUNCT
cjfa-16360	6	10	ingolstadt	ingolstadt	NOUN
cjfa-16360	6	11	,	,	PUNCT
cjfa-16360	6	12	germany	germany	PROPN
cjfa-16360	6	13	prof	prof	PROPN
cjfa-16360	6	14	.	.	PUNCT
cjfa-16360	7	1	juan	juan	PROPN
cjfa-16360	7	2	-	-	PUNCT
cjfa-16360	7	3	antonio	antonio	PROPN
cjfa-16360	7	4	mondéjar	mondéjar	PROPN
cjfa-16360	7	5	-	-	PUNCT
cjfa-16360	7	6	jiménez	jiménez	PROPN
cjfa-16360	7	7	,	,	PUNCT
cjfa-16360	7	8	universidad	universidad	PROPN
cjfa-16360	7	9	de	de	PROPN
cjfa-16360	7	10	castilla	castilla	PROPN
cjfa-16360	7	11	la	la	PROPN
cjfa-16360	7	12	mancha	mancha	PROPN
cjfa-16360	7	13	,	,	PUNCT
cjfa-16360	7	14	spain	spain	PROPN
cjfa-16360	7	15	prof	prof	PROPN
cjfa-16360	7	16	.	.	PUNCT
cjfa-16360	8	1	stanisław	stanisław	PROPN
cjfa-16360	8	2	owsiak	owsiak	PROPN
cjfa-16360	8	3	,	,	PUNCT
cjfa-16360	8	4	cracow	cracow	PROPN
cjfa-16360	8	5	university	university	PROPN
cjfa-16360	8	6	of	of	ADP
cjfa-16360	8	7	economics	economic	NOUN
cjfa-16360	8	8	,	,	PUNCT
cjfa-16360	8	9	poland	poland	PROPN
cjfa-16360	8	10	prof	prof	PROPN
cjfa-16360	8	11	.	.	PUNCT
cjfa-16360	9	1	wiesława	wiesława	PROPN
cjfa-16360	9	2	przybylska	przybylska	PROPN
cjfa-16360	9	3	-	-	PUNCT
cjfa-16360	9	4	kapuścińska	kapuścińska	PROPN
cjfa-16360	9	5	,	,	PUNCT
cjfa-16360	9	6	poznan	poznan	PROPN
cjfa-16360	9	7	university	university	PROPN
cjfa-16360	9	8	of	of	ADP
cjfa-16360	9	9	economics	economic	NOUN
cjfa-16360	9	10	,	,	PUNCT
cjfa-16360	9	11	poland	poland	PROPN
cjfa-16360	9	12	prof	prof	PROPN
cjfa-16360	9	13	.	.	PUNCT
cjfa-16360	10	1	mustafa	mustafa	PROPN
cjfa-16360	10	2	akan	akan	PROPN
cjfa-16360	10	3	,	,	PUNCT
cjfa-16360	10	4	dogus	dogus	PROPN
cjfa-16360	10	5	university	university	PROPN
cjfa-16360	10	6	,	,	PUNCT
cjfa-16360	10	7	istanbul	istanbul	PROPN
cjfa-16360	10	8	,	,	PUNCT
cjfa-16360	10	9	turkey	turkey	PROPN
cjfa-16360	10	10	prof	prof	PROPN
cjfa-16360	10	11	.	.	PUNCT
cjfa-16360	11	1	sandra	sandra	PROPN
cjfa-16360	11	2	isabel	isabel	PROPN
cjfa-16360	11	3	goncalves	goncalve	NOUN
cjfa-16360	11	4	da	da	PROPN
cjfa-16360	11	5	saude	saude	PROPN
cjfa-16360	11	6	,	,	PUNCT
cjfa-16360	11	7	instituto	instituto	PROPN
cjfa-16360	11	8	politecnico	politecnico	PROPN
cjfa-16360	11	9	de	de	PROPN
cjfa-16360	11	10	beja	beja	PROPN
cjfa-16360	11	11	,	,	PUNCT
cjfa-16360	11	12	portugal	portugal	PROPN
cjfa-16360	11	13	prof	prof	PROPN
cjfa-16360	11	14	.	.	PUNCT
cjfa-16360	12	1	małgorzata	małgorzata	PROPN
cjfa-16360	12	2	zaleska	zaleska	PROPN
cjfa-16360	12	3	,	,	PUNCT
cjfa-16360	12	4	warsaw	warsaw	PROPN
cjfa-16360	12	5	school	school	NOUN
cjfa-16360	12	6	of	of	ADP
cjfa-16360	12	7	economics	economic	NOUN
cjfa-16360	12	8	,	,	PUNCT
cjfa-16360	12	9	poland	poland	PROPN
cjfa-16360	12	10	prof	prof	PROPN
cjfa-16360	12	11	.	.	PUNCT
cjfa-16360	13	1	monika	monika	PROPN
cjfa-16360	13	2	marcinkowska	marcinkowska	PROPN
cjfa-16360	13	3	,	,	PUNCT
cjfa-16360	13	4	university	university	PROPN
cjfa-16360	13	5	of	of	ADP
cjfa-16360	13	6	lodz	lodz	PROPN
cjfa-16360	13	7	,	,	PUNCT
cjfa-16360	13	8	poland	poland	PROPN
cjfa-16360	13	9	prof	prof	PROPN
cjfa-16360	13	10	.	.	PUNCT
cjfa-16360	14	1	david	david	PROPN
cjfa-16360	14	2	naranjo	naranjo	PROPN
cjfa-16360	14	3	-	-	PUNCT
cjfa-16360	14	4	gil	gil	PROPN
cjfa-16360	14	5	,	,	PUNCT
cjfa-16360	14	6	universidad	universidad	PROPN
cjfa-16360	14	7	pablo	pablo	PROPN
cjfa-16360	14	8	de	de	PROPN
cjfa-16360	14	9	olavide	olavide	PROPN
cjfa-16360	14	10	,	,	PUNCT
cjfa-16360	14	11	sevilla	sevilla	PROPN
cjfa-16360	14	12	,	,	PUNCT
cjfa-16360	14	13	spain	spain	PROPN
cjfa-16360	14	14	prof	prof	PROPN
cjfa-16360	14	15	.	.	PUNCT
cjfa-16360	15	1	christiane	christiane	PROPN
cjfa-16360	15	2	goodfellow	goodfellow	PROPN
cjfa-16360	15	3	,	,	PUNCT
cjfa-16360	15	4	jade	jade	NOUN
cjfa-16360	15	5	hochschule	hochschule	PROPN
cjfa-16360	15	6	wilhelmshaven	wilhelmshaven	PROPN
cjfa-16360	15	7	,	,	PUNCT
cjfa-16360	15	8	germany	germany	PROPN
cjfa-16360	15	9	s	s	PROPN
cjfa-16360	15	10	t	t	PROPN
cjfa-16360	15	11	a	a	DET
cjfa-16360	15	12	t	t	NOUN
cjfa-16360	16	1	i	i	PRON
cjfa-16360	16	2	s	s	VERB
cjfa-16360	16	3	t	t	X
cjfa-16360	17	1	i	i	PRON
cjfa-16360	17	2	c	c	VERB
cjfa-16360	17	3	a	a	DET
cjfa-16360	17	4	l	l	NOUN
cjfa-16360	17	5	e	e	NOUN
cjfa-16360	18	1	d	d	NOUN
cjfa-16360	18	2	i	i	PRON
cjfa-16360	18	3	t	t	X
cjfa-16360	19	1	o	o	NOUN
cjfa-16360	20	1	r	r	NOUN
cjfa-16360	20	2	:	:	PUNCT
cjfa-16360	20	3	dr	dr	PROPN
cjfa-16360	20	4	hab	hab	PROPN
cjfa-16360	20	5	.	.	PUNCT
cjfa-16360	21	1	piotr	piotr	PROPN
cjfa-16360	21	2	fiszeder	fiszeder	PROPN
cjfa-16360	21	3	,	,	PUNCT
cjfa-16360	21	4	prof	prof	NOUN
cjfa-16360	21	5	.	.	PUNCT
cjfa-16360	22	1	umk	umk	PROPN
cjfa-16360	22	2	e	e	PROPN
cjfa-16360	22	3	n	n	CCONJ
cjfa-16360	22	4	g	g	NOUN
cjfa-16360	22	5	l	l	NOUN
cjfa-16360	23	1	i	i	PRON
cjfa-16360	23	2	s	s	VERB
cjfa-16360	23	3	h	h	NOUN
cjfa-16360	23	4	p	p	NOUN
cjfa-16360	23	5	r	r	NOUN
cjfa-16360	24	1	o	o	NOUN
cjfa-16360	24	2	o	o	X
cjfa-16360	24	3	f	f	X
cjfa-16360	24	4	r	r	NOUN
cjfa-16360	24	5	e	e	PROPN
cjfa-16360	24	6	a	a	X
cjfa-16360	24	7	d	d	X
cjfa-16360	24	8	e	e	NOUN
cjfa-16360	24	9	r	r	NOUN
cjfa-16360	24	10	:	:	PUNCT
cjfa-16360	24	11	dr	dr	PROPN
cjfa-16360	24	12	hab	hab	PROPN
cjfa-16360	24	13	.	.	PUNCT
cjfa-16360	25	1	richard	richard	PROPN
cjfa-16360	25	2	nicholls	nicholls	PROPN
cjfa-16360	25	3	,	,	PUNCT
cjfa-16360	25	4	mgr	mgr	PROPN
cjfa-16360	25	5	hazel	hazel	PROPN
cjfa-16360	25	6	pearson	pearson	PROPN
cjfa-16360	25	7	subject	subject	PROPN
cjfa-16360	25	8	editors	editor	NOUN
cjfa-16360	25	9	a	a	DET
cjfa-16360	25	10	c	c	NOUN
cjfa-16360	25	11	c	c	NOUN
cjfa-16360	25	12	o	o	X
cjfa-16360	25	13	u	u	NOUN
cjfa-16360	25	14	n	n	ADP
cjfa-16360	25	15	t	t	NOUN
cjfa-16360	26	1	i	i	PRON
cjfa-16360	26	2	n	n	PRON
cjfa-16360	26	3	g	g	NOUN
cjfa-16360	26	4	:	:	PUNCT
cjfa-16360	26	5	prof	prof	PROPN
cjfa-16360	26	6	.	.	PUNCT
cjfa-16360	27	1	dr	dr	PROPN
cjfa-16360	27	2	hab	hab	PROPN
cjfa-16360	27	3	.	.	PUNCT
cjfa-16360	28	1	sławomir	sławomir	PROPN
cjfa-16360	29	1	sojak	sojak	PROPN
cjfa-16360	29	2	f	f	PROPN
cjfa-16360	30	1	i	i	PRON
cjfa-16360	30	2	n	n	PROPN
cjfa-16360	30	3	a	a	DET
cjfa-16360	30	4	n	n	NOUN
cjfa-16360	30	5	c	c	NOUN
cjfa-16360	30	6	e	e	NOUN
cjfa-16360	30	7	:	:	PUNCT
cjfa-16360	30	8	prof	prof	PROPN
cjfa-16360	30	9	.	.	PUNCT
cjfa-16360	31	1	dr	dr	PROPN
cjfa-16360	31	2	hab	hab	PROPN
cjfa-16360	31	3	.	.	PUNCT
cjfa-16360	32	1	danuta	danuta	VERB
cjfa-16360	32	2	dziawgo	dziawgo	PROPN
cjfa-16360	32	3	b	b	PROPN
cjfa-16360	32	4	e	e	X
cjfa-16360	32	5	h	h	NOUN
cjfa-16360	32	6	a	a	PRON
cjfa-16360	33	1	v	v	NOUN
cjfa-16360	34	1	i	i	PRON
cjfa-16360	35	1	o	o	NOUN
cjfa-16360	35	2	r	r	NOUN
cjfa-16360	35	3	a	a	PROPN
cjfa-16360	35	4	l	l	NOUN
cjfa-16360	35	5	f	f	X
cjfa-16360	36	1	i	i	PRON
cjfa-16360	36	2	n	n	PROPN
cjfa-16360	36	3	a	a	PRON
cjfa-16360	36	4	n	n	NOUN
cjfa-16360	36	5	c	c	NOUN
cjfa-16360	36	6	e	e	NOUN
cjfa-16360	36	7	a	a	PROPN
cjfa-16360	36	8	n	n	NOUN
cjfa-16360	37	1	d	d	NOUN
cjfa-16360	37	2	f	f	PROPN
cjfa-16360	38	1	i	i	PRON
cjfa-16360	38	2	n	n	PROPN
cjfa-16360	38	3	a	a	PRON
cjfa-16360	38	4	n	n	NOUN
cjfa-16360	38	5	c	c	NOUN
cjfa-16360	38	6	i	i	PRON
cjfa-16360	38	7	a	a	DET
cjfa-16360	38	8	l	l	NOUN
cjfa-16360	38	9	e	e	NOUN
cjfa-16360	38	10	n	n	CCONJ
cjfa-16360	38	11	g	g	NOUN
cjfa-16360	38	12	e	e	X
cjfa-16360	38	13	e	e	X
cjfa-16360	38	14	n	n	PROPN
cjfa-16360	38	15	e	e	NOUN
cjfa-16360	38	16	r	r	NOUN
cjfa-16360	38	17	i	i	PRON
cjfa-16360	38	18	n	n	PRON
cjfa-16360	38	19	g	g	NOUN
cjfa-16360	38	20	:	:	PUNCT
cjfa-16360	38	21	prof	prof	PROPN
cjfa-16360	38	22	.	.	PUNCT
cjfa-16360	39	1	dr	dr	PROPN
cjfa-16360	39	2	hab	hab	PROPN
cjfa-16360	39	3	.	.	PUNCT
cjfa-16360	40	1	józef	józef	ADJ
cjfa-16360	40	2	stawicki	stawicki	PROPN
cjfa-16360	40	3	list	list	NOUN
cjfa-16360	40	4	of	of	ADP
cjfa-16360	40	5	reviewers	reviewer	NOUN
cjfa-16360	40	6	prof	prof	PROPN
cjfa-16360	40	7	.	.	PUNCT
cjfa-16360	41	1	domagoja	domagoja	PROPN
cjfa-16360	41	2	buljan	buljan	PROPN
cjfa-16360	41	3	barbača	barbača	PROPN
cjfa-16360	41	4	,	,	PUNCT
cjfa-16360	41	5	university	university	NOUN
cjfa-16360	41	6	of	of	ADP
cjfa-16360	41	7	split	split	NOUN
cjfa-16360	41	8	,	,	PUNCT
cjfa-16360	41	9	croatia	croatia	PROPN
cjfa-16360	41	10	prof	prof	PROPN
cjfa-16360	41	11	.	.	PUNCT
cjfa-16360	42	1	andrzej	andrzej	PROPN
cjfa-16360	42	2	buszko	buszko	PROPN
cjfa-16360	42	3	,	,	PUNCT
cjfa-16360	42	4	university	university	NOUN
cjfa-16360	42	5	of	of	ADP
cjfa-16360	42	6	warmia	warmia	NOUN
cjfa-16360	42	7	and	and	CCONJ
cjfa-16360	42	8	mazury	mazury	NOUN
cjfa-16360	42	9	in	in	ADP
cjfa-16360	42	10	olsztyn	olsztyn	PROPN
cjfa-16360	42	11	,	,	PUNCT
cjfa-16360	42	12	poland	poland	PROPN
cjfa-16360	42	13	prof	prof	PROPN
cjfa-16360	42	14	.	.	PUNCT
cjfa-16360	43	1	josé	josé	PROPN
cjfa-16360	43	2	raúl	raúl	PROPN
cjfa-16360	43	3	canay	canay	NOUN
cjfa-16360	43	4	-	-	PUNCT
cjfa-16360	43	5	pazos	pazos	NOUN
cjfa-16360	43	6	,	,	PUNCT
cjfa-16360	43	7	universidade	universidade	PROPN
cjfa-16360	43	8	de	de	PROPN
cjfa-16360	43	9	santiago	santiago	PROPN
cjfa-16360	43	10	de	de	PROPN
cjfa-16360	43	11	compostela	compostela	PROPN
cjfa-16360	43	12	,	,	PUNCT
cjfa-16360	43	13	spain	spain	PROPN
cjfa-16360	43	14	prof	prof	PROPN
cjfa-16360	43	15	.	.	PUNCT
cjfa-16360	44	1	nicola	nicola	PROPN
cjfa-16360	44	2	giuseppe	giuseppe	PROPN
cjfa-16360	44	3	castellano	castellano	PROPN
cjfa-16360	44	4	,	,	PUNCT
cjfa-16360	44	5	university	university	NOUN
cjfa-16360	44	6	of	of	ADP
cjfa-16360	44	7	macerata	macerata	PROPN
cjfa-16360	44	8	,	,	PUNCT
cjfa-16360	44	9	italy	italy	PROPN
cjfa-16360	44	10	prof	prof	PROPN
cjfa-16360	44	11	.	.	PUNCT
cjfa-16360	45	1	andrzej	andrzej	PROPN
cjfa-16360	45	2	cwynar	cwynar	PROPN
cjfa-16360	45	3	,	,	PUNCT
cjfa-16360	45	4	university	university	NOUN
cjfa-16360	45	5	of	of	ADP
cjfa-16360	45	6	economics	economic	NOUN
cjfa-16360	45	7	and	and	CCONJ
cjfa-16360	45	8	innovation	innovation	NOUN
cjfa-16360	45	9	,	,	PUNCT
cjfa-16360	45	10	poland	poland	PROPN
cjfa-16360	45	11	prof	prof	PROPN
cjfa-16360	45	12	.	.	PROPN
cjfa-16360	46	1	catherine	catherine	PROPN
cjfa-16360	46	2	deffains	deffains	PROPN
cjfa-16360	46	3	-	-	PUNCT
cjfa-16360	46	4	crapsky	crapsky	PROPN
cjfa-16360	46	5	,	,	PUNCT
cjfa-16360	46	6	université	université	PROPN
cjfa-16360	46	7	d’angers	d’anger	NOUN
cjfa-16360	46	8	,	,	PUNCT
cjfa-16360	46	9	france	france	PROPN
cjfa-16360	46	10	prof	prof	PROPN
cjfa-16360	46	11	.	.	PUNCT
cjfa-16360	47	1	jerzy	jerzy	PROPN
cjfa-16360	47	2	gierusz	gierusz	PROPN
cjfa-16360	47	3	,	,	PUNCT
cjfa-16360	47	4	gdansk	gdansk	PROPN
cjfa-16360	47	5	university	university	PROPN
cjfa-16360	47	6	,	,	PUNCT
cjfa-16360	47	7	poland	poland	PROPN
cjfa-16360	47	8	prof	prof	PROPN
cjfa-16360	47	9	.	.	PUNCT
cjfa-16360	48	1	dirk	dirk	PROPN
cjfa-16360	48	2	kiesewetter	kiesewetter	PROPN
cjfa-16360	48	3	,	,	PUNCT
cjfa-16360	48	4	julius	julius	PROPN
cjfa-16360	48	5	-	-	PUNCT
cjfa-16360	48	6	maximilians	maximilians	PROPN
cjfa-16360	48	7	-	-	PUNCT
cjfa-16360	48	8	universität	universität	ADJ
cjfa-16360	48	9	würzburg	würzburg	NOUN
cjfa-16360	48	10	,	,	PUNCT
cjfa-16360	48	11	germany	germany	PROPN
cjfa-16360	48	12	prof	prof	PROPN
cjfa-16360	48	13	.	.	PUNCT
cjfa-16360	49	1	natalia	natalia	PROPN
cjfa-16360	49	2	konovalova	konovalova	PROPN
cjfa-16360	49	3	,	,	PUNCT
cjfa-16360	49	4	riseba	riseba	PROPN
cjfa-16360	49	5	university	university	NOUN
cjfa-16360	49	6	,	,	PUNCT
cjfa-16360	49	7	riga	riga	PROPN
cjfa-16360	49	8	,	,	PUNCT
cjfa-16360	49	9	latvia	latvia	PROPN
cjfa-16360	49	10	prof	prof	PROPN
cjfa-16360	49	11	.	.	PUNCT
cjfa-16360	50	1	zbigniew	zbigniew	PROPN
cjfa-16360	50	2	krysiak	krysiak	PROPN
cjfa-16360	50	3	,	,	PUNCT
cjfa-16360	50	4	warsaw	warsaw	PROPN
cjfa-16360	50	5	school	school	NOUN
cjfa-16360	50	6	of	of	ADP
cjfa-16360	50	7	economics	economic	NOUN
cjfa-16360	50	8	,	,	PUNCT
cjfa-16360	50	9	poland	poland	PROPN
cjfa-16360	50	10	prof	prof	PROPN
cjfa-16360	50	11	.	.	PUNCT
cjfa-16360	51	1	nicoletta	nicoletta	PROPN
cjfa-16360	51	2	marinelli	marinelli	PROPN
cjfa-16360	51	3	,	,	PUNCT
cjfa-16360	51	4	university	university	NOUN
cjfa-16360	51	5	of	of	ADP
cjfa-16360	51	6	macerata	macerata	PROPN
cjfa-16360	51	7	,	,	PUNCT
cjfa-16360	51	8	italy	italy	PROPN
cjfa-16360	51	9	prof	prof	PROPN
cjfa-16360	51	10	.	.	PUNCT
cjfa-16360	52	1	lyudmila	lyudmila	PROPN
cjfa-16360	52	2	mihaylova	mihaylova	PROPN
cjfa-16360	52	3	,	,	PUNCT
cjfa-16360	52	4	university	university	NOUN
cjfa-16360	52	5	of	of	ADP
cjfa-16360	52	6	ruse	ruse	NOUN
cjfa-16360	52	7	,	,	PUNCT
cjfa-16360	52	8	bulgaria	bulgaria	PROPN
cjfa-16360	52	9	prof	prof	PROPN
cjfa-16360	52	10	.	.	PROPN
cjfa-16360	53	1	emil	emil	PROPN
cjfa-16360	53	2	papazov	papazov	PROPN
cjfa-16360	53	3	,	,	PUNCT
cjfa-16360	53	4	university	university	NOUN
cjfa-16360	53	5	of	of	ADP
cjfa-16360	53	6	national	national	ADJ
cjfa-16360	53	7	and	and	CCONJ
cjfa-16360	53	8	world	world	NOUN
cjfa-16360	53	9	economy	economy	NOUN
cjfa-16360	53	10	,	,	PUNCT
cjfa-16360	53	11	sofia	sofia	PROPN
cjfa-16360	53	12	,	,	PUNCT
cjfa-16360	53	13	bulgaria	bulgaria	PROPN
cjfa-16360	53	14	prof	prof	PROPN
cjfa-16360	53	15	.	.	PUNCT
cjfa-16360	54	1	ángel	ángel	PROPN
cjfa-16360	54	2	peiró	peiró	PROPN
cjfa-16360	54	3	signes	signes	PROPN
cjfa-16360	54	4	,	,	PUNCT
cjfa-16360	54	5	universidad	universidad	PROPN
cjfa-16360	54	6	politécnica	politécnica	PROPN
cjfa-16360	54	7	de	de	PROPN
cjfa-16360	54	8	valencia	valencia	PROPN
cjfa-16360	54	9	,	,	PUNCT
cjfa-16360	54	10	spain	spain	PROPN
cjfa-16360	54	11	prof	prof	PROPN
cjfa-16360	54	12	.	.	PROPN
cjfa-16360	55	1	adalmiro	adalmiro	PROPN
cjfa-16360	55	2	pereira	pereira	PROPN
cjfa-16360	55	3	,	,	PUNCT
cjfa-16360	55	4	politécnico	politécnico	NOUN
cjfa-16360	55	5	do	do	AUX
cjfa-16360	55	6	porto	porto	PROPN
cjfa-16360	55	7	,	,	PUNCT
cjfa-16360	55	8	portugal	portugal	PROPN
cjfa-16360	55	9	prof	prof	PROPN
cjfa-16360	55	10	.	.	PUNCT
cjfa-16360	56	1	wojciech	wojciech	PROPN
cjfa-16360	56	2	piotrowicz	piotrowicz	PROPN
cjfa-16360	56	3	,	,	PUNCT
cjfa-16360	56	4	university	university	NOUN
cjfa-16360	56	5	of	of	ADP
cjfa-16360	56	6	oxford	oxford	PROPN
cjfa-16360	56	7	,	,	PUNCT
cjfa-16360	56	8	great	great	ADJ
cjfa-16360	56	9	britain	britain	PROPN
cjfa-16360	56	10	prof	prof	PROPN
cjfa-16360	56	11	.	.	PUNCT
cjfa-16360	57	1	maria	maria	PROPN
cjfa-16360	57	2	del	del	PROPN
cjfa-16360	57	3	val	val	PROPN
cjfa-16360	57	4	segarra	segarra	PROPN
cjfa-16360	57	5	-oña	-oña	PROPN
cjfa-16360	57	6	,	,	PUNCT
cjfa-16360	57	7	universidad	universidad	PROPN
cjfa-16360	57	8	politécnica	politécnica	PROPN
cjfa-16360	57	9	de	de	PROPN
cjfa-16360	57	10	valencia	valencia	PROPN
cjfa-16360	57	11	,	,	PUNCT
cjfa-16360	57	12	spain	spain	PROPN
cjfa-16360	57	13	prof	prof	PROPN
cjfa-16360	57	14	.	.	PUNCT
cjfa-16360	58	1	waldemar	waldemar	PROPN
cjfa-16360	58	2	tarczyński	tarczyński	PROPN
cjfa-16360	58	3	,	,	PUNCT
cjfa-16360	58	4	szczecin	szczecin	PROPN
cjfa-16360	58	5	university	university	PROPN
cjfa-16360	58	6	,	,	PUNCT
cjfa-16360	58	7	poland	poland	PROPN
cjfa-16360	58	8	prof	prof	PROPN
cjfa-16360	58	9	.	.	PUNCT
cjfa-16360	59	1	gerard	gerard	PROPN
cjfa-16360	59	2	olivar	olivar	PROPN
cjfa-16360	59	3	tost	tost	PROPN
cjfa-16360	59	4	,	,	PUNCT
cjfa-16360	59	5	national	national	ADJ
cjfa-16360	59	6	university	university	PROPN
cjfa-16360	59	7	of	of	ADP
cjfa-16360	59	8	colombia	colombia	PROPN
cjfa-16360	59	9	,	,	PUNCT
cjfa-16360	59	10	colombia	colombia	PROPN
cjfa-16360	59	11	prof	prof	PROPN
cjfa-16360	59	12	.	.	PUNCT
cjfa-16360	60	1	jan	jan	PROPN
cjfa-16360	60	2	turyna	turyna	PROPN
cjfa-16360	60	3	,	,	PUNCT
cjfa-16360	60	4	warsaw	warsaw	PROPN
cjfa-16360	60	5	university	university	PROPN
cjfa-16360	60	6	,	,	PUNCT
cjfa-16360	60	7	poland	poland	PROPN
cjfa-16360	60	8	prof	prof	PROPN
cjfa-16360	60	9	.	.	PUNCT
cjfa-16360	61	1	maciej	maciej	PROPN
cjfa-16360	61	2	wiatr	wiatr	PROPN
cjfa-16360	61	3	,	,	PUNCT
cjfa-16360	61	4	warsaw	warsaw	PROPN
cjfa-16360	61	5	school	school	NOUN
cjfa-16360	61	6	of	of	ADP
cjfa-16360	61	7	economics	economic	NOUN
cjfa-16360	61	8	,	,	PUNCT
cjfa-16360	61	9	poland	poland	PROPN
cjfa-16360	61	10	prof	prof	PROPN
cjfa-16360	61	11	.	.	PUNCT
cjfa-16360	62	1	joanna	joanna	PROPN
cjfa-16360	62	2	wielgórska	wielgórska	PROPN
cjfa-16360	62	3	-	-	PUNCT
cjfa-16360	62	4	leszczyńska	leszczyńska	PROPN
cjfa-16360	62	5	,	,	PUNCT
cjfa-16360	62	6	warsaw	warsaw	PROPN
cjfa-16360	62	7	school	school	NOUN
cjfa-16360	62	8	of	of	ADP
cjfa-16360	62	9	economics	economic	NOUN
cjfa-16360	62	10	,	,	PUNCT
cjfa-16360	62	11	poland	poland	PROPN
cjfa-16360	62	12	prof	prof	PROPN
cjfa-16360	62	13	.	.	PUNCT
cjfa-16360	63	1	siniša	siniša	PROPN
cjfa-16360	63	2	zarić	zarić	PROPN
cjfa-16360	63	3	,	,	PUNCT
cjfa-16360	63	4	university	university	PROPN
cjfa-16360	63	5	of	of	ADP
cjfa-16360	63	6	belgrade	belgrade	PROPN
cjfa-16360	63	7	,	,	PUNCT
cjfa-16360	63	8	serbia	serbia	PROPN
cjfa-16360	63	9	dr	dr	PROPN
cjfa-16360	63	10	tomáš	tomáš	PROPN
cjfa-16360	63	11	heryán	heryán	PROPN
cjfa-16360	63	12	,	,	PUNCT
cjfa-16360	63	13	silesian	silesian	ADJ
cjfa-16360	63	14	university	university	NOUN
cjfa-16360	63	15	,	,	PUNCT
cjfa-16360	63	16	school	school	NOUN
cjfa-16360	63	17	of	of	ADP
cjfa-16360	63	18	business	business	PROPN
cjfa-16360	63	19	administration	administration	PROPN
cjfa-16360	63	20	,	,	PUNCT
cjfa-16360	63	21	czech	czech	PROPN
cjfa-16360	63	22	republic	republic	NOUN
cjfa-16360	63	23	c	c	NOUN
cjfa-16360	64	1	o	o	NOUN
cjfa-16360	64	2	v	v	NOUN
cjfa-16360	64	3	e	e	NOUN
cjfa-16360	64	4	r	r	NOUN
cjfa-16360	64	5	d	d	X
cjfa-16360	64	6	e	e	X
cjfa-16360	64	7	s	s	VERB
cjfa-16360	64	8	i	i	PRON
cjfa-16360	64	9	g	g	NOUN
cjfa-16360	64	10	n	n	PROPN
cjfa-16360	64	11	:	:	PUNCT
cjfa-16360	64	12	miłosława	miłosława	PROPN
cjfa-16360	64	13	cichosz	cichosz	VERB
cjfa-16360	64	14	the	the	DET
cjfa-16360	64	15	primary	primary	ADJ
cjfa-16360	64	16	version	version	NOUN
cjfa-16360	64	17	of	of	ADP
cjfa-16360	64	18	the	the	DET
cjfa-16360	64	19	journal	journal	NOUN
cjfa-16360	64	20	is	be	AUX
cjfa-16360	64	21	the	the	DET
cjfa-16360	64	22	on	on	ADP
cjfa-16360	64	23	-	-	PUNCT
cjfa-16360	64	24	line	line	NOUN
cjfa-16360	64	25	version	version	NOUN
cjfa-16360	64	26	(	(	PUNCT
cjfa-16360	64	27	www.cjfa.umk.pl	www.cjfa.umk.pl	NOUN
cjfa-16360	64	28	)	)	PUNCT
cjfa-16360	64	29	,	,	PUNCT
cjfa-16360	64	30	however	however	ADV
cjfa-16360	64	31	the	the	DET
cjfa-16360	64	32	journal	journal	NOUN
cjfa-16360	64	33	is	be	AUX
cjfa-16360	64	34	available	available	ADJ
cjfa-16360	64	35	both	both	PRON
cjfa-16360	64	36	in	in	ADP
cjfa-16360	64	37	print	print	NOUN
cjfa-16360	64	38	and	and	CCONJ
cjfa-16360	64	39	electronic	electronic	ADJ
cjfa-16360	64	40	form	form	NOUN
cjfa-16360	64	41	.	.	PUNCT
cjfa-16360	65	1	e	e	X
cjfa-16360	65	2	-	-	PUNCT
cjfa-16360	65	3	issn	issn	ADJ
cjfa-16360	65	4	:	:	PUNCT
cjfa-16360	65	5	2300	2300	NUM
cjfa-16360	65	6	-	-	SYM
cjfa-16360	65	7	3065	3065	NUM
cjfa-16360	65	8	p	p	NOUN
cjfa-16360	65	9	-	-	PUNCT
cjfa-16360	65	10	issn	issn	NOUN
cjfa-16360	65	11	:	:	PUNCT
cjfa-16360	65	12	2300	2300	NUM
cjfa-16360	65	13	-	-	SYM
cjfa-16360	65	14	1240	1240	NUM
cjfa-16360	65	15	czasopismo	czasopismo	PROPN
cjfa-16360	65	16	jest	jest	PROPN
cjfa-16360	65	17	wydawane	wydawane	NOUN
cjfa-16360	65	18	na	na	INTJ
cjfa-16360	65	19	zasadach	zasadach	PROPN
cjfa-16360	65	20	licencji	licencji	VERB
cjfa-16360	65	21	niewyłącznej	niewyłącznej	PROPN
cjfa-16360	65	22	creative	creative	ADJ
cjfa-16360	65	23	commons	common	NOUN
cjfa-16360	66	1	i	i	PRON
cjfa-16360	66	2	dystrybuowane	dystrybuowane	VERB
cjfa-16360	66	3	w	w	PROPN
cjfa-16360	66	4	wersji	wersji	NOUN
cjfa-16360	66	5	elektronicznej	elektronicznej	NOUN
cjfa-16360	66	6	open	open	ADJ
cjfa-16360	66	7	acceses	accese	NOUN
cjfa-16360	66	8	poprzez	poprzez	VERB
cjfa-16360	66	9	platformę	platformę	NOUN
cjfa-16360	66	10	czasopism	czasopism	NOUN
cjfa-16360	66	11	umk	umk	NOUN
cjfa-16360	66	12	.	.	PUNCT
cjfa-16360	67	1	wersja	wersja	ADJ
cjfa-16360	67	2	papierowa	papierowa	PROPN
cjfa-16360	67	3	jest	jest	NOUN
cjfa-16360	67	4	dostępna	dostępna	PROPN
cjfa-16360	67	5	w	w	PROPN
cjfa-16360	67	6	druku	druku	NOUN
cjfa-16360	67	7	na	na	PART
cjfa-16360	67	8	żądanie	żądanie	VERB
cjfa-16360	67	9	na	na	PART
cjfa-16360	67	10	stronie	stronie	PROPN
cjfa-16360	67	11	internetowej	internetowej	PROPN
cjfa-16360	67	12	wydawnictwa	wydawnictwa	NOUN
cjfa-16360	68	1	www.wydawnictwoumk.pl	www.wydawnictwoumk.pl	PROPN
cjfa-16360	68	2	©	©	PROPN
cjfa-16360	68	3	2017	2017	NUM
cjfa-16360	68	4	copyright	copyright	NOUN
cjfa-16360	68	5	by	by	ADP
cjfa-16360	68	6	uniwersytet	uniwersytet	PROPN
cjfa-16360	68	7	mikołaja	mikołaja	PROPN
cjfa-16360	68	8	kopernika	kopernika	PROPN
cjfa-16360	68	9	toruń	toruń	PROPN
cjfa-16360	68	10	2017	2017	NUM
cjfa-16360	68	11	icv	icv	PROPN
cjfa-16360	68	12	2016	2016	NUM
cjfa-16360	68	13	:	:	PUNCT
cjfa-16360	68	14	100.00	100.00	NUM
cjfa-16360	68	15	address	address	NOUN
cjfa-16360	68	16	of	of	ADP
cjfa-16360	68	17	the	the	DET
cjfa-16360	68	18	publisher	publisher	PROPN
cjfa-16360	68	19	nicolaus	nicolaus	PROPN
cjfa-16360	68	20	copernicus	copernicus	PROPN
cjfa-16360	68	21	university	university	PROPN
cjfa-16360	68	22	in	in	ADP
cjfa-16360	68	23	toruń	toruń	PROPN
cjfa-16360	68	24	,	,	PUNCT
cjfa-16360	68	25	gagarina	gagarina	NOUN
cjfa-16360	68	26	11	11	NUM
cjfa-16360	68	27	,	,	PUNCT
cjfa-16360	68	28	87	87	NUM
cjfa-16360	68	29	-	-	SYM
cjfa-16360	68	30	100	100	NUM
cjfa-16360	68	31	toruń	toruń	NOUN
cjfa-16360	68	32	,	,	PUNCT
cjfa-16360	68	33	phone	phone	NOUN
cjfa-16360	68	34	:	:	PUNCT
cjfa-16360	68	35	+48	+48	NUM
cjfa-16360	68	36	56	56	NUM
cjfa-16360	68	37	611	611	NUM
cjfa-16360	68	38	40	40	NUM
cjfa-16360	68	39	10	10	NUM
cjfa-16360	68	40	kontakt@umk.pl	kontakt@umk.pl	ADV
cjfa-16360	68	41	,	,	PUNCT
cjfa-16360	68	42	www.umk.pl	www.umk.pl	PROPN
cjfa-16360	68	43	print	print	NOUN
cjfa-16360	68	44	:	:	PUNCT
cjfa-16360	68	45	drukarnia	drukarnia	PROPN
cjfa-16360	68	46	wn	wn	PROPN
cjfa-16360	68	47	umk	umk	PROPN
cjfa-16360	68	48	editorial	editorial	ADJ
cjfa-16360	68	49	office	office	NOUN
cjfa-16360	68	50	gagarina	gagarina	NOUN
cjfa-16360	68	51	13a	13a	PROPN
cjfa-16360	68	52	,	,	PUNCT
cjfa-16360	68	53	87	87	NUM
cjfa-16360	68	54	-	-	SYM
cjfa-16360	68	55	100	100	NUM
cjfa-16360	68	56	toruń	toruń	NOUN
cjfa-16360	68	57	,	,	PUNCT
cjfa-16360	68	58	phone	phone	NOUN
cjfa-16360	68	59	:	:	PUNCT
cjfa-16360	68	60	+	+	CCONJ
cjfa-16360	68	61	48	48	NUM
cjfa-16360	68	62	56	56	NUM
cjfa-16360	68	63	611	611	NUM
cjfa-16360	68	64	46	46	NUM
cjfa-16360	68	65	34	34	NUM
cjfa-16360	68	66	(	(	PUNCT
cjfa-16360	68	67	mgr	mgr	PROPN
cjfa-16360	68	68	agnieszka	agnieszka	PROPN
cjfa-16360	68	69	żołądkiewicz	żołądkiewicz	PROPN
cjfa-16360	68	70	-	-	PUNCT
cjfa-16360	68	71	kuzioła	kuzioła	PROPN
cjfa-16360	68	72	)	)	PUNCT
cjfa-16360	68	73	,	,	PUNCT
cjfa-16360	68	74	fax	fax	NOUN
cjfa-16360	68	75	:	:	PUNCT
cjfa-16360	68	76	+48	+48	NUM
cjfa-16360	68	77	56	56	NUM
cjfa-16360	68	78	654	654	NUM
cjfa-16360	68	79	24	24	NUM
cjfa-16360	68	80	93	93	NUM
cjfa-16360	68	81	cjfa@umk.pl	cjfa@umk.pl	PROPN
cjfa-16360	68	82	,	,	PUNCT
cjfa-16360	68	83	www.cjfa.umk.pl	www.cjfa.umk.pl	NOUN
cjfa-16360	68	84	table	table	NOUN
cjfa-16360	68	85	of	of	ADP
cjfa-16360	68	86	contents	content	NOUN
cjfa-16360	68	87	dorota	dorota	PROPN
cjfa-16360	68	88	krupa	krupa	PROPN
cjfa-16360	68	89	introduction	introduction	NOUN
cjfa-16360	68	90	...........................................................................................................................	...........................................................................................................................	PUNCT
cjfa-16360	68	91	7	7	NUM
cjfa-16360	68	92	julija	julija	NOUN
cjfa-16360	68	93	bojarenko	bojarenko	NOUN
cjfa-16360	68	94	variability	variability	NOUN
cjfa-16360	68	95	of	of	ADP
cjfa-16360	68	96	accounting	accounting	NOUN
cjfa-16360	68	97	policies	policy	NOUN
cjfa-16360	68	98	–	–	PUNCT
cjfa-16360	68	99	advantages	advantage	NOUN
cjfa-16360	68	100	and	and	CCONJ
cjfa-16360	68	101	disadvantages	disadvantage	NOUN
cjfa-16360	68	102	.............................	.............................	PUNCT
cjfa-16360	68	103	9	9	NUM
cjfa-16360	68	104	maria	maria	PROPN
cjfa-16360	68	105	magdalena	magdalena	PROPN
cjfa-16360	68	106	golec	golec	PROPN
cjfa-16360	68	107	locality	locality	PROPN
cjfa-16360	68	108	and	and	CCONJ
cjfa-16360	68	109	the	the	DET
cjfa-16360	68	110	transfer	transfer	NOUN
cjfa-16360	68	111	of	of	ADP
cjfa-16360	68	112	funds	fund	NOUN
cjfa-16360	68	113	in	in	ADP
cjfa-16360	68	114	the	the	DET
cjfa-16360	68	115	cooperative	cooperative	ADJ
cjfa-16360	68	116	banking	banking	NOUN
cjfa-16360	68	117	sector	sector	NOUN
cjfa-16360	68	118	in	in	ADP
cjfa-16360	68	119	poland	poland	PROPN
cjfa-16360	68	120	..........	..........	PUNCT
cjfa-16360	68	121	21	21	NUM
cjfa-16360	68	122	anna	anna	PROPN
cjfa-16360	68	123	kobylińska	kobylińska	PROPN
cjfa-16360	68	124	,	,	PUNCT
cjfa-16360	68	125	maciej	maciej	PROPN
cjfa-16360	68	126	balcerowski	balcerowski	NOUN
cjfa-16360	68	127	pension	pension	NOUN
cjfa-16360	68	128	valorization	valorization	NOUN
cjfa-16360	68	129	method	method	NOUN
cjfa-16360	68	130	–	–	PUNCT
cjfa-16360	68	131	selected	select	VERB
cjfa-16360	68	132	issues	issue	NOUN
cjfa-16360	68	133	..................................................................	..................................................................	PUNCT
cjfa-16360	68	134	35	35	NUM
cjfa-16360	68	135	joanna	joanna	NOUN
cjfa-16360	68	136	małecka	małecka	NOUN
cjfa-16360	68	137	,	,	PUNCT
cjfa-16360	68	138	teresa	teresa	PROPN
cjfa-16360	68	139	łuczka	łuczka	NOUN
cjfa-16360	68	140	,	,	PUNCT
cjfa-16360	68	141	jarmila	jarmila	PROPN
cjfa-16360	68	142	šebestová	šebestová	ADJ
cjfa-16360	68	143	,	,	PUNCT
cjfa-16360	68	144	roman	roman	PROPN
cjfa-16360	68	145	šperka	šperka	PROPN
cjfa-16360	68	146	economic	economic	ADJ
cjfa-16360	68	147	activity	activity	NOUN
cjfa-16360	68	148	and	and	CCONJ
cjfa-16360	68	149	social	social	ADJ
cjfa-16360	68	150	determinants	determinant	NOUN
cjfa-16360	68	151	versus	versus	ADP
cjfa-16360	68	152	entrepreneurship	entrepreneurship	NOUN
cjfa-16360	68	153	in	in	ADP
cjfa-16360	68	154	smes	sme	NOUN
cjfa-16360	68	155	–	–	PUNCT
cjfa-16360	68	156	selected	select	VERB
cjfa-16360	68	157	aspects	aspect	NOUN
cjfa-16360	68	158	...................................................................................................................	...................................................................................................................	PUNCT
cjfa-16360	69	1	47	47	NUM
cjfa-16360	69	2	marta	marta	PROPN
cjfa-16360	69	3	meisner	meisner	PROPN
cjfa-16360	69	4	financial	financial	ADJ
cjfa-16360	69	5	consequences	consequence	NOUN
cjfa-16360	69	6	of	of	ADP
cjfa-16360	69	7	cyber	cyber	NOUN
cjfa-16360	69	8	attacks	attack	NOUN
cjfa-16360	69	9	leading	lead	VERB
cjfa-16360	69	10	to	to	ADP
cjfa-16360	69	11	data	data	NOUN
cjfa-16360	69	12	breaches	breach	NOUN
cjfa-16360	69	13	in	in	ADP
cjfa-16360	69	14	healthcare	healthcare	NOUN
cjfa-16360	69	15	sector	sector	NOUN
cjfa-16360	69	16	......................................................................................................................................	......................................................................................................................................	PUNCT
cjfa-16360	70	1	63	63	NUM
cjfa-16360	70	2	kamil	kamil	PROPN
cjfa-16360	70	3	nowak	nowak	PROPN
cjfa-16360	70	4	low	low	PROPN
cjfa-16360	70	5	cost	cost	PROPN
cjfa-16360	70	6	retirement	retirement	NOUN
cjfa-16360	70	7	solutions	solution	NOUN
cjfa-16360	70	8	based	base	VERB
cjfa-16360	70	9	on	on	ADP
cjfa-16360	70	10	robo	robo	NOUN
cjfa-16360	70	11	-	-	PUNCT
cjfa-16360	70	12	advisors	advisor	NOUN
cjfa-16360	70	13	and	and	CCONJ
cjfa-16360	70	14	exchange	exchange	NOUN
cjfa-16360	70	15	traded	trade	VERB
cjfa-16360	70	16	funds	fund	NOUN
cjfa-16360	70	17	...	...	PUNCT
cjfa-16360	70	18	75	75	NUM
cjfa-16360	70	19	milena	milena	NOUN
cjfa-16360	70	20	peršić	peršić	NOUN
cjfa-16360	70	21	,	,	PUNCT
cjfa-16360	70	22	lahorka	lahorka	PROPN
cjfa-16360	70	23	halmi	halmi	PROPN
cjfa-16360	70	24	non	non	ADJ
cjfa-16360	70	25	-	-	ADJ
cjfa-16360	70	26	financial	financial	ADJ
cjfa-16360	70	27	information	information	NOUN
cjfa-16360	70	28	and	and	CCONJ
cjfa-16360	70	29	integrated	integrate	VERB
cjfa-16360	70	30	reporting	reporting	NOUN
cjfa-16360	70	31	in	in	ADP
cjfa-16360	70	32	the	the	DET
cjfa-16360	70	33	hospitality	hospitality	NOUN
cjfa-16360	70	34	industry	industry	NOUN
cjfa-16360	70	35	:	:	PUNCT
cjfa-16360	70	36	case	case	NOUN
cjfa-16360	70	37	study	study	NOUN
cjfa-16360	70	38	of	of	ADP
cjfa-16360	70	39	croatia	croatia	PROPN
cjfa-16360	70	40	.....................................................................................................................	.....................................................................................................................	PUNCT
cjfa-16360	71	1	95	95	NUM
cjfa-16360	71	2	for	for	ADP
cjfa-16360	71	3	authors	author	NOUN
cjfa-16360	71	4	...........................................................................................................................	...........................................................................................................................	PUNCT
cjfa-16360	72	1	111	111	NUM