id	sid	tid	token	lemma	pos
cjfa-17226	1	1	copernican	copernican	PROPN
cjfa-17226	1	2	journal	journal	PROPN
cjfa-17226	1	3	of	of	ADP
cjfa-17226	1	4	finance	finance	PROPN
cjfa-17226	1	5	&	&	CCONJ
cjfa-17226	1	6	accounting	accounting	PROPN
cjfa-17226	1	7	e	e	PROPN
cjfa-17226	1	8	-	-	PROPN
cjfa-17226	1	9	issn	issn	PROPN
cjfa-17226	1	10	2300	2300	NUM
cjfa-17226	1	11	-	-	SYM
cjfa-17226	1	12	3065	3065	NUM
cjfa-17226	1	13	p	p	PROPN
cjfa-17226	1	14	-	-	PUNCT
cjfa-17226	1	15	issn	issn	PROPN
cjfa-17226	1	16	2300	2300	NUM
cjfa-17226	1	17	-	-	SYM
cjfa-17226	1	18	12402018	12402018	NUM
cjfa-17226	1	19	,	,	PUNCT
cjfa-17226	1	20	volume	volume	NOUN
cjfa-17226	1	21	7	7	NUM
cjfa-17226	1	22	,	,	PUNCT
cjfa-17226	1	23	issue	issue	NOUN
cjfa-17226	1	24	1	1	NUM
cjfa-17226	1	25	date	date	NOUN
cjfa-17226	1	26	of	of	ADP
cjfa-17226	1	27	submission	submission	NOUN
cjfa-17226	1	28	:	:	PUNCT
cjfa-17226	1	29	may	may	AUX
cjfa-17226	1	30	15	15	NUM
cjfa-17226	1	31	,	,	PUNCT
cjfa-17226	1	32	2018	2018	NUM
cjfa-17226	1	33	;	;	PUNCT
cjfa-17226	1	34	date	date	NOUN
cjfa-17226	1	35	of	of	ADP
cjfa-17226	1	36	acceptance	acceptance	NOUN
cjfa-17226	1	37	:	:	PUNCT
cjfa-17226	1	38	june	june	PROPN
cjfa-17226	1	39	3	3	NUM
cjfa-17226	1	40	,	,	PUNCT
cjfa-17226	1	41	2018	2018	NUM
cjfa-17226	1	42	.	.	PUNCT
cjfa-17226	2	1	*	*	PUNCT
cjfa-17226	2	2	contact	contact	NOUN
cjfa-17226	2	3	information	information	NOUN
cjfa-17226	2	4	:	:	PUNCT
cjfa-17226	2	5	lmihaylova777@gmail.com	lmihaylova777@gmail.com	X
cjfa-17226	2	6	,	,	PUNCT
cjfa-17226	2	7	“	"	PUNCT
cjfa-17226	2	8	angel	angel	NOUN
cjfa-17226	2	9	kanchev	kanchev	NOUN
cjfa-17226	2	10	”	"	PUNCT
cjfa-17226	2	11	university	university	NOUN
cjfa-17226	2	12	of	of	ADP
cjfa-17226	2	13	ruse	ruse	NOUN
cjfa-17226	2	14	,	,	PUNCT
cjfa-17226	2	15	faculty	faculty	NOUN
cjfa-17226	2	16	of	of	ADP
cjfa-17226	2	17	business	business	NOUN
cjfa-17226	2	18	and	and	CCONJ
cjfa-17226	2	19	management	management	NOUN
cjfa-17226	2	20	,	,	PUNCT
cjfa-17226	2	21	studentska	studentska	PROPN
cjfa-17226	2	22	str	str	NOUN
cjfa-17226	2	23	.	.	PROPN
cjfa-17226	2	24	8	8	NUM
cjfa-17226	2	25	,	,	PUNCT
cjfa-17226	2	26	ruse-7017	ruse-7017	NOUN
cjfa-17226	2	27	,	,	PUNCT
cjfa-17226	2	28	bulgaria	bulgaria	NOUN
cjfa-17226	2	29	,	,	PUNCT
cjfa-17226	2	30	phone	phone	NOUN
cjfa-17226	2	31	:	:	PUNCT
cjfa-17226	2	32	+	+	CCONJ
cjfa-17226	2	33	359	359	NUM
cjfa-17226	2	34	879	879	NUM
cjfa-17226	2	35	005	005	NUM
cjfa-17226	2	36	325	325	NUM
cjfa-17226	2	37	;	;	PUNCT
cjfa-17226	2	38	orcid	orcid	PROPN
cjfa-17226	3	1	i	i	NOUN
cjfa-17226	3	2	d	d	NOUN
cjfa-17226	3	3	:	:	PUNCT
cjfa-17226	3	4	https://orcid.org/0000-0001-8566-1761	https://orcid.org/0000-0001-8566-1761	ADJ
cjfa-17226	3	5	.	.	PUNCT
cjfa-17226	4	1	*	*	PUNCT
cjfa-17226	4	2	*	*	PUNCT
cjfa-17226	4	3	contact	contact	NOUN
cjfa-17226	4	4	information	information	NOUN
cjfa-17226	4	5	:	:	PUNCT
cjfa-17226	4	6	epapazov@gmail.com	epapazov@gmail.com	X
cjfa-17226	4	7	,	,	PUNCT
cjfa-17226	4	8	university	university	NOUN
cjfa-17226	4	9	of	of	ADP
cjfa-17226	4	10	national	national	ADJ
cjfa-17226	4	11	and	and	CCONJ
cjfa-17226	4	12	world	world	NOUN
cjfa-17226	4	13	economy	economy	NOUN
cjfa-17226	4	14	,	,	PUNCT
cjfa-17226	4	15	business	business	NOUN
cjfa-17226	4	16	faculty	faculty	NOUN
cjfa-17226	4	17	,	,	PUNCT
cjfa-17226	4	18	studentski	studentski	NOUN
cjfa-17226	4	19	grad	grad	NOUN
cjfa-17226	4	20	,	,	PUNCT
cjfa-17226	4	21	sofia-1700	sofia-1700	NOUN
cjfa-17226	4	22	,	,	PUNCT
cjfa-17226	4	23	bulgaria	bulgaria	PROPN
cjfa-17226	4	24	,	,	PUNCT
cjfa-17226	4	25	phone	phone	NOUN
cjfa-17226	4	26	:	:	PUNCT
cjfa-17226	5	1	+	+	CCONJ
cjfa-17226	5	2	359	359	NUM
cjfa-17226	5	3	879	879	NUM
cjfa-17226	5	4	005	005	NUM
cjfa-17226	5	5	316	316	NUM
cjfa-17226	5	6	;	;	PUNCT
cjfa-17226	5	7	orcid	orcid	PROPN
cjfa-17226	6	1	i	i	NOUN
cjfa-17226	6	2	d	d	NOUN
cjfa-17226	6	3	:	:	PUNCT
cjfa-17226	6	4	https://orcid.org/0000-0002-7940-0474	https://orcid.org/0000-0002-7940-0474	PROPN
cjfa-17226	6	5	.	.	PUNCT
cjfa-17226	6	6	mihaylova	mihaylova	PROPN
cjfa-17226	6	7	,	,	PUNCT
cjfa-17226	6	8	l.	l.	PROPN
cjfa-17226	6	9	,	,	PUNCT
cjfa-17226	6	10	&	&	CCONJ
cjfa-17226	6	11	papazov	papazov	PROPN
cjfa-17226	6	12	,	,	PUNCT
cjfa-17226	6	13	e.	e.	PROPN
cjfa-17226	6	14	(	(	PUNCT
cjfa-17226	6	15	2018	2018	NUM
cjfa-17226	6	16	)	)	PUNCT
cjfa-17226	6	17	.	.	PUNCT
cjfa-17226	7	1	using	use	VERB
cjfa-17226	7	2	accounting	accounting	NOUN
cjfa-17226	7	3	information	information	NOUN
cjfa-17226	7	4	for	for	ADP
cjfa-17226	7	5	strategic	strategic	ADJ
cjfa-17226	7	6	decision	decision	NOUN
cjfa-17226	7	7	-	-	PUNCT
cjfa-17226	7	8	making	making	NOUN
cjfa-17226	7	9	in	in	ADP
cjfa-17226	7	10	a	a	DET
cjfa-17226	7	11	multi	multi	ADJ
cjfa-17226	7	12	-	-	ADJ
cjfa-17226	7	13	segmented	segmented	ADJ
cjfa-17226	7	14	company	company	NOUN
cjfa-17226	7	15	.	.	PUNCT
cjfa-17226	8	1	copernican	copernican	PROPN
cjfa-17226	8	2	journal	journal	PROPN
cjfa-17226	8	3	of	of	ADP
cjfa-17226	8	4	finance	finance	PROPN
cjfa-17226	8	5	&	&	CCONJ
cjfa-17226	8	6	accounting	accounting	PROPN
cjfa-17226	8	7	,	,	PUNCT
cjfa-17226	8	8	7(1	7(1	NUM
cjfa-17226	8	9	)	)	PUNCT
cjfa-17226	8	10	,	,	PUNCT
cjfa-17226	8	11	21–33	21–33	NUM
cjfa-17226	8	12	.	.	PUNCT
cjfa-17226	9	1	http://	http://	PROPN
cjfa-17226	9	2	dx.doi.org/10.12775/cjfa.2018.002	dx.doi.org/10.12775/cjfa.2018.002	PROPN
cjfa-17226	9	3	lyudmila	lyudmila	NOUN
cjfa-17226	9	4	mihaylova	mihaylova	PROPN
cjfa-17226	9	5	*	*	PUNCT
cjfa-17226	9	6	university	university	NOUN
cjfa-17226	9	7	of	of	ADP
cjfa-17226	9	8	ruse	ruse	NOUN
cjfa-17226	9	9	“	"	PUNCT
cjfa-17226	9	10	angel	angel	NOUN
cjfa-17226	9	11	kanchev	kanchev	PROPN
cjfa-17226	9	12	”	"	PUNCT
cjfa-17226	9	13	emil	emil	PROPN
cjfa-17226	9	14	papazov	papazov	PROPN
cjfa-17226	9	15	*	*	PROPN
cjfa-17226	9	16	*	*	PROPN
cjfa-17226	9	17	university	university	PROPN
cjfa-17226	9	18	of	of	ADP
cjfa-17226	9	19	national	national	ADJ
cjfa-17226	9	20	and	and	CCONJ
cjfa-17226	9	21	world	world	NOUN
cjfa-17226	9	22	economy	economy	NOUN
cjfa-17226	9	23	using	use	VERB
cjfa-17226	9	24	accounting	accounting	NOUN
cjfa-17226	9	25	information	information	NOUN
cjfa-17226	9	26	for	for	ADP
cjfa-17226	9	27	strategic	strategic	ADJ
cjfa-17226	9	28	decision	decision	NOUN
cjfa-17226	9	29	-	-	PUNCT
cjfa-17226	9	30	making	making	NOUN
cjfa-17226	9	31	in	in	ADP
cjfa-17226	9	32	a	a	DET
cjfa-17226	9	33	multi	multi	ADJ
cjfa-17226	9	34	-	-	ADJ
cjfa-17226	9	35	segmented	segmented	ADJ
cjfa-17226	9	36	company	company	NOUN
cjfa-17226	9	37	keywords	keyword	VERB
cjfa-17226	9	38	:	:	PUNCT
cjfa-17226	9	39	a	a	DET
cjfa-17226	9	40	multi	multi	ADJ
cjfa-17226	9	41	-	-	ADJ
cjfa-17226	9	42	segmented	segmented	ADJ
cjfa-17226	9	43	company	company	NOUN
cjfa-17226	9	44	,	,	PUNCT
cjfa-17226	9	45	strategic	strategic	ADJ
cjfa-17226	9	46	decisions	decision	NOUN
cjfa-17226	9	47	,	,	PUNCT
cjfa-17226	9	48	accounting	accounting	NOUN
cjfa-17226	9	49	information	information	NOUN
cjfa-17226	9	50	,	,	PUNCT
cjfa-17226	9	51	operating	operate	VERB
cjfa-17226	9	52	segments	segment	NOUN
cjfa-17226	9	53	.	.	PUNCT
cjfa-17226	10	1	j	j	PROPN
cjfa-17226	10	2	e	e	PROPN
cjfa-17226	10	3	l	l	PROPN
cjfa-17226	10	4	classification	classification	NOUN
cjfa-17226	10	5	:	:	PUNCT
cjfa-17226	11	1	m21	m21	PROPN
cjfa-17226	11	2	.	.	PUNCT
cjfa-17226	11	3	abstract	abstract	PROPN
cjfa-17226	11	4	:	:	PUNCT
cjfa-17226	11	5	the	the	DET
cjfa-17226	11	6	reason	reason	NOUN
cjfa-17226	11	7	of	of	ADP
cjfa-17226	11	8	being	be	AUX
cjfa-17226	11	9	of	of	ADP
cjfa-17226	11	10	corporate	corporate	ADJ
cjfa-17226	11	11	accounting	accounting	NOUN
cjfa-17226	11	12	is	be	AUX
cjfa-17226	11	13	not	not	PART
cjfa-17226	11	14	only	only	ADV
cjfa-17226	11	15	to	to	PART
cjfa-17226	11	16	record	record	VERB
cjfa-17226	11	17	,	,	PUNCT
cjfa-17226	11	18	interpret	interpret	VERB
cjfa-17226	11	19	and	and	CCONJ
cjfa-17226	11	20	present	present	ADJ
cjfa-17226	11	21	data	datum	NOUN
cjfa-17226	11	22	about	about	ADP
cjfa-17226	11	23	existing	exist	VERB
cjfa-17226	11	24	business	business	NOUN
cjfa-17226	11	25	processes	process	NOUN
cjfa-17226	11	26	,	,	PUNCT
cjfa-17226	11	27	but	but	CCONJ
cjfa-17226	11	28	also	also	ADV
cjfa-17226	11	29	to	to	PART
cjfa-17226	11	30	provide	provide	VERB
cjfa-17226	11	31	information	information	NOUN
cjfa-17226	11	32	for	for	ADP
cjfa-17226	11	33	supporting	support	VERB
cjfa-17226	11	34	main	main	ADJ
cjfa-17226	11	35	decision	decision	NOUN
cjfa-17226	11	36	-	-	PUNCT
cjfa-17226	11	37	making	make	VERB
cjfa-17226	11	38	activities	activity	NOUN
cjfa-17226	11	39	of	of	ADP
cjfa-17226	11	40	management	management	NOUN
cjfa-17226	11	41	.	.	PUNCT
cjfa-17226	12	1	this	this	DET
cjfa-17226	12	2	article	article	NOUN
cjfa-17226	12	3	presents	present	VERB
cjfa-17226	12	4	basic	basic	ADJ
cjfa-17226	12	5	problems	problem	NOUN
cjfa-17226	12	6	outlining	outline	VERB
cjfa-17226	12	7	the	the	DET
cjfa-17226	12	8	relationship	relationship	NOUN
cjfa-17226	12	9	between	between	ADP
cjfa-17226	12	10	accounting	accounting	NOUN
cjfa-17226	12	11	and	and	CCONJ
cjfa-17226	12	12	strategic	strategic	ADJ
cjfa-17226	12	13	management	management	NOUN
cjfa-17226	12	14	of	of	ADP
cjfa-17226	12	15	companies	company	NOUN
cjfa-17226	12	16	.	.	PUNCT
cjfa-17226	13	1	the	the	DET
cjfa-17226	13	2	main	main	ADJ
cjfa-17226	13	3	ideas	idea	NOUN
cjfa-17226	13	4	are	be	AUX
cjfa-17226	13	5	connected	connect	VERB
cjfa-17226	13	6	with	with	ADP
cjfa-17226	13	7	the	the	DET
cjfa-17226	13	8	philosophy	philosophy	NOUN
cjfa-17226	13	9	of	of	ADP
cjfa-17226	13	10	presenting	present	VERB
cjfa-17226	13	11	information	information	NOUN
cjfa-17226	13	12	in	in	ADP
cjfa-17226	13	13	financial	financial	ADJ
cjfa-17226	13	14	and	and	CCONJ
cjfa-17226	13	15	management	management	NOUN
cjfa-17226	13	16	reports	report	NOUN
cjfa-17226	13	17	,	,	PUNCT
cjfa-17226	13	18	on	on	ADP
cjfa-17226	13	19	the	the	DET
cjfa-17226	13	20	one	one	NUM
cjfa-17226	13	21	hand	hand	NOUN
cjfa-17226	13	22	,	,	PUNCT
cjfa-17226	13	23	and	and	CCONJ
cjfa-17226	13	24	the	the	DET
cjfa-17226	13	25	levels	level	NOUN
cjfa-17226	13	26	of	of	ADP
cjfa-17226	13	27	management	management	NOUN
cjfa-17226	13	28	activities	activity	NOUN
cjfa-17226	13	29	and	and	CCONJ
cjfa-17226	13	30	their	their	PRON
cjfa-17226	13	31	relationship	relationship	NOUN
cjfa-17226	13	32	to	to	ADP
cjfa-17226	13	33	the	the	DET
cjfa-17226	13	34	development	development	NOUN
cjfa-17226	13	35	strategy	strategy	NOUN
cjfa-17226	13	36	of	of	ADP
cjfa-17226	13	37	the	the	DET
cjfa-17226	13	38	organization	organization	NOUN
cjfa-17226	13	39	,	,	PUNCT
cjfa-17226	13	40	on	on	ADP
cjfa-17226	13	41	the	the	DET
cjfa-17226	13	42	other	other	ADJ
cjfa-17226	13	43	hand	hand	NOUN
cjfa-17226	13	44	.	.	PUNCT
cjfa-17226	14	1	the	the	DET
cjfa-17226	14	2	aim	aim	NOUN
cjfa-17226	14	3	is	be	AUX
cjfa-17226	14	4	to	to	PART
cjfa-17226	14	5	trace	trace	VERB
cjfa-17226	14	6	the	the	DET
cjfa-17226	14	7	relationship	relationship	NOUN
cjfa-17226	14	8	between	between	ADP
cjfa-17226	14	9	the	the	DET
cjfa-17226	14	10	segmental	segmental	ADJ
cjfa-17226	14	11	accounting	accounting	NOUN
cjfa-17226	14	12	and	and	CCONJ
cjfa-17226	14	13	the	the	DET
cjfa-17226	14	14	strategic	strategic	ADJ
cjfa-17226	14	15	management	management	NOUN
cjfa-17226	14	16	of	of	ADP
cjfa-17226	14	17	diversified	diversified	ADJ
cjfa-17226	14	18	organizations	organization	NOUN
cjfa-17226	14	19	and	and	CCONJ
cjfa-17226	14	20	to	to	PART
cjfa-17226	14	21	highlight	highlight	VERB
cjfa-17226	14	22	problem	problem	NOUN
cjfa-17226	14	23	areas	area	NOUN
cjfa-17226	14	24	,	,	PUNCT
cjfa-17226	14	25	deserving	deserve	VERB
cjfa-17226	14	26	management	management	NOUN
cjfa-17226	14	27	attention	attention	NOUN
cjfa-17226	14	28	.	.	PUNCT
cjfa-17226	15	1	the	the	DET
cjfa-17226	15	2	research	research	NOUN
cjfa-17226	15	3	methods	method	NOUN
cjfa-17226	15	4	of	of	ADP
cjfa-17226	15	5	analysis	analysis	NOUN
cjfa-17226	15	6	and	and	CCONJ
cjfa-17226	15	7	lyudmila	lyudmila	NOUN
cjfa-17226	15	8	mihaylova	mihaylova	PROPN
cjfa-17226	15	9	,	,	PUNCT
cjfa-17226	15	10	emil	emil	PROPN
cjfa-17226	15	11	papazov22	papazov22	NOUN
cjfa-17226	15	12	synthesis	synthesis	NOUN
cjfa-17226	15	13	have	have	AUX
cjfa-17226	15	14	been	be	AUX
cjfa-17226	15	15	used	use	VERB
cjfa-17226	15	16	.	.	PUNCT
cjfa-17226	16	1	the	the	DET
cjfa-17226	16	2	outcomes	outcome	NOUN
cjfa-17226	16	3	of	of	ADP
cjfa-17226	16	4	the	the	DET
cjfa-17226	16	5	research	research	NOUN
cjfa-17226	16	6	show	show	VERB
cjfa-17226	16	7	that	that	SCONJ
cjfa-17226	16	8	choosing	choose	VERB
cjfa-17226	16	9	a	a	DET
cjfa-17226	16	10	proper	proper	ADJ
cjfa-17226	16	11	cost	cost	NOUN
cjfa-17226	16	12	structure	structure	NOUN
cjfa-17226	16	13	and	and	CCONJ
cjfa-17226	16	14	allocation	allocation	NOUN
cjfa-17226	16	15	basis	basis	NOUN
cjfa-17226	16	16	at	at	ADP
cjfa-17226	16	17	operating	operate	VERB
cjfa-17226	16	18	segment	segment	NOUN
cjfa-17226	16	19	level	level	NOUN
cjfa-17226	16	20	will	will	AUX
cjfa-17226	16	21	contribute	contribute	VERB
cjfa-17226	16	22	to	to	ADP
cjfa-17226	16	23	increasing	increase	VERB
cjfa-17226	16	24	the	the	DET
cjfa-17226	16	25	capabilities	capability	NOUN
cjfa-17226	16	26	of	of	ADP
cjfa-17226	16	27	managers	manager	NOUN
cjfa-17226	16	28	to	to	PART
cjfa-17226	16	29	make	make	VERB
cjfa-17226	16	30	better	well	ADJ
cjfa-17226	16	31	corporate	corporate	ADJ
cjfa-17226	16	32	strategic	strategic	ADJ
cjfa-17226	16	33	decisions	decision	NOUN
cjfa-17226	16	34	.	.	PUNCT
cjfa-17226	16	35	 	 	SPACE
cjfa-17226	17	1	introduction	introduction	NOUN
cjfa-17226	17	2	in	in	ADP
cjfa-17226	17	3	a	a	DET
cjfa-17226	17	4	market	market	NOUN
cjfa-17226	17	5	environment	environment	NOUN
cjfa-17226	17	6	,	,	PUNCT
cjfa-17226	17	7	the	the	DET
cjfa-17226	17	8	progress	progress	NOUN
cjfa-17226	17	9	of	of	ADP
cjfa-17226	17	10	a	a	DET
cjfa-17226	17	11	business	business	NOUN
cjfa-17226	17	12	is	be	AUX
cjfa-17226	17	13	dependent	dependent	ADJ
cjfa-17226	17	14	on	on	ADP
cjfa-17226	17	15	continuous	continuous	ADJ
cjfa-17226	17	16	improvement	improvement	NOUN
cjfa-17226	17	17	of	of	ADP
cjfa-17226	17	18	its	its	PRON
cjfa-17226	17	19	long	long	ADJ
cjfa-17226	17	20	-	-	PUNCT
cjfa-17226	17	21	term	term	NOUN
cjfa-17226	17	22	competitiveness	competitiveness	NOUN
cjfa-17226	17	23	based	base	VERB
cjfa-17226	17	24	on	on	ADP
cjfa-17226	17	25	attracting	attract	VERB
cjfa-17226	17	26	of	of	ADP
cjfa-17226	17	27	suitable	suitable	ADJ
cjfa-17226	17	28	investors	investor	NOUN
cjfa-17226	17	29	,	,	PUNCT
cjfa-17226	17	30	ensuring	ensure	VERB
cjfa-17226	17	31	of	of	ADP
cjfa-17226	17	32	proper	proper	ADJ
cjfa-17226	17	33	market	market	NOUN
cjfa-17226	17	34	positions	position	NOUN
cjfa-17226	17	35	,	,	PUNCT
cjfa-17226	17	36	setting	set	VERB
cjfa-17226	17	37	-	-	PUNCT
cjfa-17226	17	38	up	up	NOUN
cjfa-17226	17	39	of	of	ADP
cjfa-17226	17	40	optimal	optimal	ADJ
cjfa-17226	17	41	business	business	NOUN
cjfa-17226	17	42	portfolios	portfolio	NOUN
cjfa-17226	17	43	and	and	CCONJ
cjfa-17226	17	44	creating	create	VERB
cjfa-17226	17	45	of	of	ADP
cjfa-17226	17	46	conditions	condition	NOUN
cjfa-17226	17	47	for	for	ADP
cjfa-17226	17	48	rational	rational	ADJ
cjfa-17226	17	49	use	use	NOUN
cjfa-17226	17	50	of	of	ADP
cjfa-17226	17	51	resources	resource	NOUN
cjfa-17226	17	52	.	.	PUNCT
cjfa-17226	18	1	in	in	ADP
cjfa-17226	18	2	this	this	DET
cjfa-17226	18	3	respect	respect	NOUN
cjfa-17226	18	4	,	,	PUNCT
cjfa-17226	18	5	the	the	DET
cjfa-17226	18	6	tasks	task	NOUN
cjfa-17226	18	7	of	of	ADP
cjfa-17226	18	8	company	company	NOUN
cjfa-17226	18	9	’s	’s	PART
cjfa-17226	18	10	accountancy	accountancy	NOUN
cjfa-17226	18	11	consist	consist	VERB
cjfa-17226	18	12	not	not	PART
cjfa-17226	18	13	only	only	ADV
cjfa-17226	18	14	of	of	ADP
cjfa-17226	18	15	registration	registration	NOUN
cjfa-17226	18	16	,	,	PUNCT
cjfa-17226	18	17	interpretation	interpretation	NOUN
cjfa-17226	18	18	and	and	CCONJ
cjfa-17226	18	19	presentation	presentation	NOUN
cjfa-17226	18	20	of	of	ADP
cjfa-17226	18	21	already	already	ADV
cjfa-17226	18	22	undergoing	undergo	VERB
cjfa-17226	18	23	business	business	NOUN
cjfa-17226	18	24	processes	process	NOUN
cjfa-17226	18	25	and	and	CCONJ
cjfa-17226	18	26	phenomena	phenomenon	NOUN
cjfa-17226	18	27	,	,	PUNCT
cjfa-17226	18	28	but	but	CCONJ
cjfa-17226	18	29	also	also	ADV
cjfa-17226	18	30	of	of	ADP
cjfa-17226	18	31	information	information	NOUN
cjfa-17226	18	32	provision	provision	NOUN
cjfa-17226	18	33	of	of	ADP
cjfa-17226	18	34	the	the	DET
cjfa-17226	18	35	activities	activity	NOUN
cjfa-17226	18	36	connected	connect	VERB
cjfa-17226	18	37	with	with	ADP
cjfa-17226	18	38	taking	take	VERB
cjfa-17226	18	39	managerial	managerial	ADJ
cjfa-17226	18	40	decisions	decision	NOUN
cjfa-17226	18	41	of	of	ADP
cjfa-17226	18	42	different	different	ADJ
cjfa-17226	18	43	nature	nature	NOUN
cjfa-17226	18	44	–	–	PUNCT
cjfa-17226	18	45	strategic	strategic	ADJ
cjfa-17226	18	46	,	,	PUNCT
cjfa-17226	18	47	tactical	tactical	ADJ
cjfa-17226	18	48	and	and	CCONJ
cjfa-17226	18	49	operational	operational	ADJ
cjfa-17226	18	50	.	.	PUNCT
cjfa-17226	19	1	strategic	strategic	ADJ
cjfa-17226	19	2	decisions	decision	NOUN
cjfa-17226	19	3	are	be	AUX
cjfa-17226	19	4	inherent	inherent	ADJ
cjfa-17226	19	5	to	to	ADP
cjfa-17226	19	6	the	the	DET
cjfa-17226	19	7	senior	senior	ADJ
cjfa-17226	19	8	management	management	NOUN
cjfa-17226	19	9	of	of	ADP
cjfa-17226	19	10	a	a	DET
cjfa-17226	19	11	company	company	NOUN
cjfa-17226	19	12	and	and	CCONJ
cjfa-17226	19	13	are	be	AUX
cjfa-17226	19	14	related	relate	VERB
cjfa-17226	19	15	mainly	mainly	ADV
cjfa-17226	19	16	to	to	ADP
cjfa-17226	19	17	the	the	DET
cjfa-17226	19	18	development	development	NOUN
cjfa-17226	19	19	of	of	ADP
cjfa-17226	19	20	new	new	ADJ
cjfa-17226	19	21	products	product	NOUN
cjfa-17226	19	22	,	,	PUNCT
cjfa-17226	19	23	exploration	exploration	NOUN
cjfa-17226	19	24	of	of	ADP
cjfa-17226	19	25	new	new	ADJ
cjfa-17226	19	26	markets	market	NOUN
cjfa-17226	19	27	or	or	CCONJ
cjfa-17226	19	28	utilization	utilization	NOUN
cjfa-17226	19	29	of	of	ADP
cjfa-17226	19	30	new	new	ADJ
cjfa-17226	19	31	technologies	technology	NOUN
cjfa-17226	19	32	and	and	CCONJ
cjfa-17226	19	33	resources	resource	NOUN
cjfa-17226	19	34	.	.	PUNCT
cjfa-17226	20	1	following	follow	VERB
cjfa-17226	20	2	its	its	PRON
cjfa-17226	20	3	strategy	strategy	NOUN
cjfa-17226	20	4	,	,	PUNCT
cjfa-17226	20	5	every	every	DET
cjfa-17226	20	6	business	business	NOUN
cjfa-17226	20	7	organization	organization	NOUN
cjfa-17226	20	8	tries	try	VERB
cjfa-17226	20	9	to	to	PART
cjfa-17226	20	10	find	find	VERB
cjfa-17226	20	11	a	a	DET
cjfa-17226	20	12	position	position	NOUN
cjfa-17226	20	13	in	in	ADP
cjfa-17226	20	14	the	the	DET
cjfa-17226	20	15	sector	sector	NOUN
cjfa-17226	20	16	,	,	PUNCT
cjfa-17226	20	17	in	in	ADP
cjfa-17226	20	18	which	which	PRON
cjfa-17226	20	19	it	it	PRON
cjfa-17226	20	20	is	be	AUX
cjfa-17226	20	21	active	active	ADJ
cjfa-17226	20	22	,	,	PUNCT
cjfa-17226	20	23	and	and	CCONJ
cjfa-17226	20	24	defend	defend	VERB
cjfa-17226	20	25	this	this	DET
cjfa-17226	20	26	position	position	NOUN
cjfa-17226	20	27	as	as	ADV
cjfa-17226	20	28	long	long	ADV
cjfa-17226	20	29	as	as	ADP
cjfa-17226	20	30	possible	possible	ADJ
cjfa-17226	20	31	(	(	PUNCT
cjfa-17226	20	32	papazov	papazov	PROPN
cjfa-17226	20	33	&	&	CCONJ
cjfa-17226	20	34	mihaylova	mihaylova	PROPN
cjfa-17226	20	35	,	,	PUNCT
cjfa-17226	20	36	2015	2015	NUM
cjfa-17226	20	37	;	;	PUNCT
cjfa-17226	20	38	ciemleja	ciemleja	PROPN
cjfa-17226	20	39	&	&	CCONJ
cjfa-17226	20	40	lace	lace	NOUN
cjfa-17226	20	41	,	,	PUNCT
cjfa-17226	20	42	2011	2011	NUM
cjfa-17226	20	43	;	;	PUNCT
cjfa-17226	20	44	mitev	mitev	ADJ
cjfa-17226	20	45	,	,	PUNCT
cjfa-17226	20	46	2016	2016	NUM
cjfa-17226	20	47	;	;	PUNCT
cjfa-17226	20	48	arun	arun	ADJ
cjfa-17226	20	49	,	,	PUNCT
cjfa-17226	20	50	2015	2015	NUM
cjfa-17226	20	51	)	)	PUNCT
cjfa-17226	20	52	.	.	PUNCT
cjfa-17226	21	1	principally	principally	ADV
cjfa-17226	21	2	,	,	PUNCT
cjfa-17226	21	3	each	each	PRON
cjfa-17226	21	4	of	of	ADP
cjfa-17226	21	5	the	the	DET
cjfa-17226	21	6	main	main	ADJ
cjfa-17226	21	7	components	component	NOUN
cjfa-17226	21	8	of	of	ADP
cjfa-17226	21	9	a	a	DET
cjfa-17226	21	10	company	company	NOUN
cjfa-17226	21	11	’s	’s	PART
cjfa-17226	21	12	strategy	strategy	NOUN
cjfa-17226	21	13	is	be	AUX
cjfa-17226	21	14	a	a	DET
cjfa-17226	21	15	subject	subject	NOUN
cjfa-17226	21	16	of	of	ADP
cjfa-17226	21	17	attention	attention	NOUN
cjfa-17226	21	18	by	by	ADP
cjfa-17226	21	19	different	different	ADJ
cjfa-17226	21	20	stakeholders	stakeholder	NOUN
cjfa-17226	21	21	,	,	PUNCT
cjfa-17226	21	22	and	and	CCONJ
cjfa-17226	21	23	therefore	therefore	ADV
cjfa-17226	21	24	,	,	PUNCT
cjfa-17226	21	25	when	when	SCONJ
cjfa-17226	21	26	making	make	VERB
cjfa-17226	21	27	strategic	strategic	ADJ
cjfa-17226	21	28	decisions	decision	NOUN
cjfa-17226	21	29	,	,	PUNCT
cjfa-17226	21	30	there	there	PRON
cjfa-17226	21	31	is	be	VERB
cjfa-17226	21	32	a	a	DET
cjfa-17226	21	33	need	need	NOUN
cjfa-17226	21	34	to	to	PART
cjfa-17226	21	35	look	look	VERB
cjfa-17226	21	36	for	for	ADP
cjfa-17226	21	37	informational	informational	ADJ
cjfa-17226	21	38	links	link	NOUN
cjfa-17226	21	39	between	between	ADP
cjfa-17226	21	40	them	they	PRON
cjfa-17226	21	41	.	.	PUNCT
cjfa-17226	22	1	they	they	PRON
cjfa-17226	22	2	also	also	ADV
cjfa-17226	22	3	appear	appear	VERB
cjfa-17226	22	4	in	in	ADP
cjfa-17226	22	5	the	the	DET
cjfa-17226	22	6	tracking	tracking	NOUN
cjfa-17226	22	7	of	of	ADP
cjfa-17226	22	8	the	the	DET
cjfa-17226	22	9	information	information	NOUN
cjfa-17226	22	10	flow	flow	NOUN
cjfa-17226	22	11	,	,	PUNCT
cjfa-17226	22	12	as	as	ADV
cjfa-17226	22	13	well	well	ADV
cjfa-17226	22	14	as	as	ADP
cjfa-17226	22	15	in	in	ADP
cjfa-17226	22	16	the	the	DET
cjfa-17226	22	17	ways	way	NOUN
cjfa-17226	22	18	of	of	ADP
cjfa-17226	22	19	its	its	PRON
cjfa-17226	22	20	summarizing	summarizing	NOUN
cjfa-17226	22	21	and	and	CCONJ
cjfa-17226	22	22	presentation	presentation	NOUN
cjfa-17226	22	23	to	to	ADP
cjfa-17226	22	24	the	the	DET
cjfa-17226	22	25	upper	upper	ADJ
cjfa-17226	22	26	management	management	NOUN
cjfa-17226	22	27	.	.	PUNCT
cjfa-17226	23	1	the	the	DET
cjfa-17226	23	2	accumulated	accumulate	VERB
cjfa-17226	23	3	experience	experience	NOUN
cjfa-17226	23	4	shows	show	VERB
cjfa-17226	23	5	that	that	SCONJ
cjfa-17226	23	6	financial	financial	ADJ
cjfa-17226	23	7	statements	statement	NOUN
cjfa-17226	23	8	,	,	PUNCT
cjfa-17226	23	9	having	have	VERB
cjfa-17226	23	10	often	often	ADV
cjfa-17226	23	11	a	a	DET
cjfa-17226	23	12	mandatory	mandatory	ADJ
cjfa-17226	23	13	character	character	NOUN
cjfa-17226	23	14	,	,	PUNCT
cjfa-17226	23	15	present	present	ADJ
cjfa-17226	23	16	,	,	PUNCT
cjfa-17226	23	17	as	as	ADP
cjfa-17226	23	18	a	a	DET
cjfa-17226	23	19	rule	rule	NOUN
cjfa-17226	23	20	,	,	PUNCT
cjfa-17226	23	21	mostly	mostly	ADV
cjfa-17226	23	22	material	material	NOUN
cjfa-17226	23	23	and	and	CCONJ
cjfa-17226	23	24	financial	financial	ADJ
cjfa-17226	23	25	results	result	NOUN
cjfa-17226	23	26	of	of	ADP
cjfa-17226	23	27	company	company	NOUN
cjfa-17226	23	28	’s	’s	PART
cjfa-17226	23	29	development	development	NOUN
cjfa-17226	23	30	.	.	PUNCT
cjfa-17226	24	1	the	the	DET
cjfa-17226	24	2	obtained	obtain	VERB
cjfa-17226	24	3	information	information	NOUN
cjfa-17226	24	4	enables	enable	VERB
cjfa-17226	24	5	analysts	analyst	NOUN
cjfa-17226	24	6	to	to	PART
cjfa-17226	24	7	assess	assess	VERB
cjfa-17226	24	8	the	the	DET
cjfa-17226	24	9	enterprise	enterprise	NOUN
cjfa-17226	24	10	’s	’s	PART
cjfa-17226	24	11	long	long	ADJ
cjfa-17226	24	12	-	-	PUNCT
cjfa-17226	24	13	term	term	NOUN
cjfa-17226	24	14	sustainability	sustainability	NOUN
cjfa-17226	24	15	,	,	PUNCT
cjfa-17226	24	16	liquidity	liquidity	NOUN
cjfa-17226	24	17	and	and	CCONJ
cjfa-17226	24	18	profitability	profitability	NOUN
cjfa-17226	24	19	.	.	PUNCT
cjfa-17226	25	1	however	however	ADV
cjfa-17226	25	2	,	,	PUNCT
cjfa-17226	25	3	it	it	PRON
cjfa-17226	25	4	is	be	AUX
cjfa-17226	25	5	more	more	ADV
cjfa-17226	25	6	difficult	difficult	ADJ
cjfa-17226	25	7	to	to	PART
cjfa-17226	25	8	evaluate	evaluate	VERB
cjfa-17226	25	9	all	all	DET
cjfa-17226	25	10	other	other	ADJ
cjfa-17226	25	11	strategic	strategic	ADJ
cjfa-17226	25	12	parameters	parameter	NOUN
cjfa-17226	25	13	in	in	ADP
cjfa-17226	25	14	order	order	NOUN
cjfa-17226	25	15	to	to	PART
cjfa-17226	25	16	take	take	VERB
cjfa-17226	25	17	appropriate	appropriate	ADJ
cjfa-17226	25	18	management	management	NOUN
cjfa-17226	25	19	action	action	NOUN
cjfa-17226	25	20	,	,	PUNCT
cjfa-17226	25	21	if	if	SCONJ
cjfa-17226	25	22	required	require	VERB
cjfa-17226	25	23	.	.	PUNCT
cjfa-17226	26	1	the	the	DET
cjfa-17226	26	2	difficulty	difficulty	NOUN
cjfa-17226	26	3	is	be	AUX
cjfa-17226	26	4	compounded	compound	VERB
cjfa-17226	26	5	by	by	ADP
cjfa-17226	26	6	the	the	DET
cjfa-17226	26	7	fact	fact	NOUN
cjfa-17226	26	8	that	that	SCONJ
cjfa-17226	26	9	companies	company	NOUN
cjfa-17226	26	10	–	–	PUNCT
cjfa-17226	26	11	in	in	ADP
cjfa-17226	26	12	order	order	NOUN
cjfa-17226	26	13	to	to	PART
cjfa-17226	26	14	keep	keep	VERB
cjfa-17226	26	15	or	or	CCONJ
cjfa-17226	26	16	raise	raise	VERB
cjfa-17226	26	17	revenues	revenue	NOUN
cjfa-17226	26	18	and	and	CCONJ
cjfa-17226	26	19	profits	profit	NOUN
cjfa-17226	26	20	–	–	PUNCT
cjfa-17226	26	21	are	be	AUX
cjfa-17226	26	22	increasingly	increasingly	ADV
cjfa-17226	26	23	using	use	VERB
cjfa-17226	26	24	diversification	diversification	NOUN
cjfa-17226	26	25	(	(	PUNCT
cjfa-17226	26	26	multisegmentation	multisegmentation	NOUN
cjfa-17226	26	27	)	)	PUNCT
cjfa-17226	26	28	techniques	technique	NOUN
cjfa-17226	26	29	as	as	ADP
cjfa-17226	26	30	a	a	DET
cjfa-17226	26	31	strategic	strategic	ADJ
cjfa-17226	26	32	tool	tool	NOUN
cjfa-17226	26	33	,	,	PUNCT
cjfa-17226	26	34	i.	i.	PROPN
cjfa-17226	26	35	e.	e.	PROPN
cjfa-17226	26	36	entering	enter	VERB
cjfa-17226	26	37	other	other	ADJ
cjfa-17226	26	38	related	related	ADJ
cjfa-17226	26	39	or	or	CCONJ
cjfa-17226	26	40	unrelated	unrelated	ADJ
cjfa-17226	26	41	businesses	business	NOUN
cjfa-17226	26	42	,	,	PUNCT
cjfa-17226	26	43	regardless	regardless	ADV
cjfa-17226	26	44	of	of	ADP
cjfa-17226	26	45	the	the	DET
cjfa-17226	26	46	size	size	NOUN
cjfa-17226	26	47	and	and	CCONJ
cjfa-17226	26	48	nature	nature	NOUN
cjfa-17226	26	49	of	of	ADP
cjfa-17226	26	50	company	company	NOUN
cjfa-17226	26	51	’s	’s	PART
cjfa-17226	26	52	activities	activity	NOUN
cjfa-17226	26	53	so	so	ADV
cjfa-17226	26	54	far	far	ADV
cjfa-17226	26	55	.	.	PUNCT
cjfa-17226	27	1	diversification	diversification	NOUN
cjfa-17226	27	2	is	be	AUX
cjfa-17226	27	3	becoming	become	VERB
cjfa-17226	27	4	a	a	DET
cjfa-17226	27	5	preferable	preferable	ADJ
cjfa-17226	27	6	strategy	strategy	NOUN
cjfa-17226	27	7	,	,	PUNCT
cjfa-17226	27	8	especially	especially	ADV
cjfa-17226	27	9	in	in	ADP
cjfa-17226	27	10	times	time	NOUN
cjfa-17226	27	11	of	of	ADP
cjfa-17226	27	12	eco	eco	NOUN
cjfa-17226	27	13	using	use	VERB
cjfa-17226	27	14	accounting	accounting	NOUN
cjfa-17226	27	15	information	information	NOUN
cjfa-17226	27	16	for	for	ADP
cjfa-17226	27	17	strategic	strategic	ADJ
cjfa-17226	27	18	…	…	NUM
cjfa-17226	27	19	23	23	NUM
cjfa-17226	27	20	nomic	nomic	ADJ
cjfa-17226	27	21	crises	crisis	NOUN
cjfa-17226	27	22	.	.	PUNCT
cjfa-17226	28	1	(	(	PUNCT
cjfa-17226	28	2	for	for	ADP
cjfa-17226	28	3	further	further	ADJ
cjfa-17226	28	4	details	detail	NOUN
cjfa-17226	28	5	,	,	PUNCT
cjfa-17226	28	6	see	see	VERB
cjfa-17226	28	7	papazov	papazov	PROPN
cjfa-17226	28	8	&	&	CCONJ
cjfa-17226	28	9	mihaylova	mihaylova	PROPN
cjfa-17226	28	10	,	,	PUNCT
cjfa-17226	28	11	2011	2011	NUM
cjfa-17226	28	12	;	;	PUNCT
cjfa-17226	28	13	trifonova	trifonova	X
cjfa-17226	28	14	&	&	CCONJ
cjfa-17226	28	15	atanassov	atanassov	PROPN
cjfa-17226	28	16	,	,	PUNCT
cjfa-17226	28	17	2016	2016	NUM
cjfa-17226	28	18	)	)	PUNCT
cjfa-17226	28	19	.	.	PUNCT
cjfa-17226	29	1	the	the	DET
cjfa-17226	29	2	diversification	diversification	NOUN
cjfa-17226	29	3	of	of	ADP
cjfa-17226	29	4	a	a	DET
cjfa-17226	29	5	company	company	NOUN
cjfa-17226	29	6	’s	’s	PART
cjfa-17226	29	7	business	business	NOUN
cjfa-17226	29	8	requires	require	VERB
cjfa-17226	29	9	undertaking	undertake	VERB
cjfa-17226	29	10	of	of	ADP
cjfa-17226	29	11	specific	specific	ADJ
cjfa-17226	29	12	strategic	strategic	ADJ
cjfa-17226	29	13	actions	action	NOUN
cjfa-17226	29	14	,	,	PUNCT
cjfa-17226	29	15	substantiated	substantiate	VERB
cjfa-17226	29	16	by	by	ADP
cjfa-17226	29	17	sufficient	sufficient	ADJ
cjfa-17226	29	18	volume	volume	NOUN
cjfa-17226	29	19	and	and	CCONJ
cjfa-17226	29	20	content	content	NOUN
cjfa-17226	29	21	of	of	ADP
cjfa-17226	29	22	information	information	NOUN
cjfa-17226	29	23	.	.	PUNCT
cjfa-17226	30	1	the	the	DET
cjfa-17226	30	2	ways	way	NOUN
cjfa-17226	30	3	this	this	DET
cjfa-17226	30	4	information	information	NOUN
cjfa-17226	30	5	is	be	AUX
cjfa-17226	30	6	reported	report	VERB
cjfa-17226	30	7	and	and	CCONJ
cjfa-17226	30	8	presented	present	VERB
cjfa-17226	30	9	to	to	ADP
cjfa-17226	30	10	senior	senior	ADJ
cjfa-17226	30	11	management	management	NOUN
cjfa-17226	30	12	depend	depend	VERB
cjfa-17226	30	13	usually	usually	ADV
cjfa-17226	30	14	on	on	ADP
cjfa-17226	30	15	the	the	DET
cjfa-17226	30	16	planned	plan	VERB
cjfa-17226	30	17	objectives	objective	NOUN
cjfa-17226	30	18	,	,	PUNCT
cjfa-17226	30	19	the	the	DET
cjfa-17226	30	20	imposed	impose	VERB
cjfa-17226	30	21	internal	internal	ADJ
cjfa-17226	30	22	organizational	organizational	ADJ
cjfa-17226	30	23	and	and	CCONJ
cjfa-17226	30	24	management	management	NOUN
cjfa-17226	30	25	structure	structure	NOUN
cjfa-17226	30	26	,	,	PUNCT
cjfa-17226	30	27	and	and	CCONJ
cjfa-17226	30	28	the	the	DET
cjfa-17226	30	29	offered	offer	VERB
cjfa-17226	30	30	variety	variety	NOUN
cjfa-17226	30	31	of	of	ADP
cjfa-17226	30	32	products	product	NOUN
cjfa-17226	30	33	and	and	CCONJ
cjfa-17226	30	34	services	service	NOUN
cjfa-17226	30	35	.	.	PUNCT
cjfa-17226	31	1	in	in	ADP
cjfa-17226	31	2	this	this	DET
cjfa-17226	31	3	respect	respect	NOUN
cjfa-17226	31	4	,	,	PUNCT
cjfa-17226	31	5	the	the	DET
cjfa-17226	31	6	emphasis	emphasis	NOUN
cjfa-17226	31	7	on	on	ADP
cjfa-17226	31	8	management	management	NOUN
cjfa-17226	31	9	information	information	NOUN
cjfa-17226	31	10	is	be	AUX
cjfa-17226	31	11	placed	place	VERB
cjfa-17226	31	12	in	in	ADP
cjfa-17226	31	13	relation	relation	NOUN
cjfa-17226	31	14	to	to	ADP
cjfa-17226	31	15	the	the	DET
cjfa-17226	31	16	products	product	NOUN
cjfa-17226	31	17	or	or	CCONJ
cjfa-17226	31	18	services	service	NOUN
cjfa-17226	31	19	and	and	CCONJ
cjfa-17226	31	20	is	be	AUX
cjfa-17226	31	21	concentrated	concentrate	VERB
cjfa-17226	31	22	in	in	ADP
cjfa-17226	31	23	the	the	DET
cjfa-17226	31	24	so	so	ADV
cjfa-17226	31	25	-	-	PUNCT
cjfa-17226	31	26	called	call	VERB
cjfa-17226	31	27	“	"	PUNCT
cjfa-17226	31	28	strategic	strategic	ADJ
cjfa-17226	31	29	business	business	NOUN
cjfa-17226	31	30	units	unit	NOUN
cjfa-17226	31	31	”	"	PUNCT
cjfa-17226	31	32	.	.	PUNCT
cjfa-17226	32	1	in	in	ADP
cjfa-17226	32	2	more	more	ADV
cjfa-17226	32	3	recent	recent	ADJ
cjfa-17226	32	4	times	time	NOUN
cjfa-17226	32	5	and	and	CCONJ
cjfa-17226	32	6	mainly	mainly	ADV
cjfa-17226	32	7	in	in	ADP
cjfa-17226	32	8	the	the	DET
cjfa-17226	32	9	accounting	accounting	NOUN
cjfa-17226	32	10	literature	literature	NOUN
cjfa-17226	32	11	,	,	PUNCT
cjfa-17226	32	12	the	the	DET
cjfa-17226	32	13	term	term	NOUN
cjfa-17226	32	14	“	"	PUNCT
cjfa-17226	32	15	strategic	strategic	ADJ
cjfa-17226	32	16	business	business	NOUN
cjfa-17226	32	17	unit	unit	NOUN
cjfa-17226	32	18	”	"	PUNCT
cjfa-17226	32	19	is	be	AUX
cjfa-17226	32	20	substituted	substitute	VERB
cjfa-17226	32	21	by	by	ADP
cjfa-17226	32	22	the	the	DET
cjfa-17226	32	23	term	term	NOUN
cjfa-17226	32	24	“	"	PUNCT
cjfa-17226	32	25	operating	operating	NOUN
cjfa-17226	32	26	segment	segment	NOUN
cjfa-17226	32	27	”	"	PUNCT
cjfa-17226	32	28	developed	develop	VERB
cjfa-17226	32	29	for	for	ADP
cjfa-17226	32	30	financial	financial	ADJ
cjfa-17226	32	31	reporting	reporting	NOUN
cjfa-17226	32	32	purposes	purpose	NOUN
cjfa-17226	32	33	and	and	CCONJ
cjfa-17226	32	34	endorsed	endorse	VERB
cjfa-17226	32	35	by	by	ADP
cjfa-17226	32	36	the	the	DET
cjfa-17226	32	37	international	international	ADJ
cjfa-17226	32	38	financial	financial	ADJ
cjfa-17226	32	39	reporting	reporting	NOUN
cjfa-17226	32	40	standard	standard	NOUN
cjfa-17226	32	41	8	8	NUM
cjfa-17226	32	42	–	–	PUNCT
cjfa-17226	32	43	operating	operate	VERB
cjfa-17226	32	44	segments	segment	NOUN
cjfa-17226	32	45	(	(	PUNCT
cjfa-17226	32	46	european	european	PROPN
cjfa-17226	32	47	commission	commission	PROPN
cjfa-17226	32	48	,	,	PUNCT
cjfa-17226	32	49	2007	2007	NUM
cjfa-17226	32	50	;	;	PUNCT
cjfa-17226	32	51	ifrs	ifrs	NOUN
cjfa-17226	32	52	8	8	NUM
cjfa-17226	32	53	,	,	PUNCT
cjfa-17226	32	54	2017	2017	NUM
cjfa-17226	32	55	)	)	PUNCT
cjfa-17226	32	56	.	.	PUNCT
cjfa-17226	33	1	the	the	DET
cjfa-17226	33	2	ifrs	ifrs	PROPN
cjfa-17226	33	3	8	8	NUM
cjfa-17226	33	4	defines	define	VERB
cjfa-17226	33	5	the	the	DET
cjfa-17226	33	6	operating	operating	NOUN
cjfa-17226	33	7	segment	segment	NOUN
cjfa-17226	33	8	as	as	ADP
cjfa-17226	33	9	“	"	PUNCT
cjfa-17226	33	10	а	а	X
cjfa-17226	33	11	component	component	NOUN
cjfa-17226	33	12	of	of	ADP
cjfa-17226	33	13	an	an	DET
cjfa-17226	33	14	entity	entity	NOUN
cjfa-17226	33	15	that	that	PRON
cjfa-17226	33	16	engages	engage	VERB
cjfa-17226	33	17	in	in	ADP
cjfa-17226	33	18	business	business	NOUN
cjfa-17226	33	19	activities	activity	NOUN
cjfa-17226	33	20	from	from	ADP
cjfa-17226	33	21	which	which	PRON
cjfa-17226	33	22	it	it	PRON
cjfa-17226	33	23	may	may	AUX
cjfa-17226	33	24	earn	earn	VERB
cjfa-17226	33	25	revenues	revenue	NOUN
cjfa-17226	33	26	and	and	CCONJ
cjfa-17226	33	27	incur	incur	NOUN
cjfa-17226	33	28	expenses	expense	NOUN
cjfa-17226	33	29	(	(	PUNCT
cjfa-17226	33	30	including	include	VERB
cjfa-17226	33	31	revenues	revenue	NOUN
cjfa-17226	33	32	and	and	CCONJ
cjfa-17226	33	33	expenses	expense	NOUN
cjfa-17226	33	34	relating	relate	VERB
cjfa-17226	33	35	to	to	ADP
cjfa-17226	33	36	transactions	transaction	NOUN
cjfa-17226	33	37	with	with	ADP
cjfa-17226	33	38	other	other	ADJ
cjfa-17226	33	39	components	component	NOUN
cjfa-17226	33	40	of	of	ADP
cjfa-17226	33	41	the	the	DET
cjfa-17226	33	42	same	same	ADJ
cjfa-17226	33	43	entity	entity	NOUN
cjfa-17226	33	44	)	)	PUNCT
cjfa-17226	33	45	;	;	PUNCT
cjfa-17226	33	46	whose	whose	DET
cjfa-17226	33	47	operating	operating	NOUN
cjfa-17226	33	48	results	result	NOUN
cjfa-17226	33	49	are	be	AUX
cjfa-17226	33	50	regularly	regularly	ADV
cjfa-17226	33	51	reviewed	review	VERB
cjfa-17226	33	52	by	by	ADP
cjfa-17226	33	53	the	the	DET
cjfa-17226	33	54	entity	entity	NOUN
cjfa-17226	33	55	’s	’s	PART
cjfa-17226	33	56	chief	chief	ADJ
cjfa-17226	33	57	operating	operate	VERB
cjfa-17226	33	58	decision	decision	NOUN
cjfa-17226	33	59	maker	maker	NOUN
cjfa-17226	33	60	to	to	PART
cjfa-17226	33	61	make	make	VERB
cjfa-17226	33	62	decisions	decision	NOUN
cjfa-17226	33	63	about	about	ADP
cjfa-17226	33	64	resources	resource	NOUN
cjfa-17226	33	65	to	to	PART
cjfa-17226	33	66	be	be	AUX
cjfa-17226	33	67	allocated	allocate	VERB
cjfa-17226	33	68	to	to	ADP
cjfa-17226	33	69	the	the	DET
cjfa-17226	33	70	segment	segment	NOUN
cjfa-17226	33	71	and	and	CCONJ
cjfa-17226	33	72	assess	assess	VERB
cjfa-17226	33	73	its	its	PRON
cjfa-17226	33	74	performance	performance	NOUN
cjfa-17226	33	75	;	;	PUNCT
cjfa-17226	33	76	and	and	CCONJ
cjfa-17226	33	77	for	for	ADP
cjfa-17226	33	78	which	which	PRON
cjfa-17226	33	79	discrete	discrete	ADJ
cjfa-17226	33	80	financial	financial	ADJ
cjfa-17226	33	81	information	information	NOUN
cjfa-17226	33	82	is	be	AUX
cjfa-17226	33	83	available	available	ADJ
cjfa-17226	33	84	”	"	PUNCT
cjfa-17226	33	85	.	.	PUNCT
cjfa-17226	34	1	the	the	DET
cjfa-17226	34	2	purpose	purpose	NOUN
cjfa-17226	34	3	of	of	ADP
cjfa-17226	34	4	the	the	DET
cjfa-17226	34	5	regulatory	regulatory	ADJ
cjfa-17226	34	6	norm	norm	NOUN
cjfa-17226	34	7	is	be	AUX
cjfa-17226	34	8	to	to	PART
cjfa-17226	34	9	assure	assure	VERB
cjfa-17226	34	10	first	first	ADJ
cjfa-17226	34	11	and	and	CCONJ
cjfa-17226	34	12	foremost	foremost	ADJ
cjfa-17226	34	13	publicity	publicity	NOUN
cjfa-17226	34	14	of	of	ADP
cjfa-17226	34	15	information	information	NOUN
cjfa-17226	34	16	broken	break	VERB
cjfa-17226	34	17	down	down	ADP
cjfa-17226	34	18	by	by	ADP
cjfa-17226	34	19	segments	segment	NOUN
cjfa-17226	34	20	,	,	PUNCT
cjfa-17226	34	21	when	when	SCONJ
cjfa-17226	34	22	it	it	PRON
cjfa-17226	34	23	comes	come	VERB
cjfa-17226	34	24	to	to	ADP
cjfa-17226	34	25	a	a	DET
cjfa-17226	34	26	company	company	NOUN
cjfa-17226	34	27	that	that	PRON
cjfa-17226	34	28	has	have	VERB
cjfa-17226	34	29	a	a	DET
cjfa-17226	34	30	complex	complex	ADJ
cjfa-17226	34	31	(	(	PUNCT
cjfa-17226	34	32	diversified	diversified	ADJ
cjfa-17226	34	33	)	)	PUNCT
cjfa-17226	34	34	character	character	NOUN
cjfa-17226	34	35	and	and	CCONJ
cjfa-17226	34	36	is	be	AUX
cjfa-17226	34	37	traded	trade	VERB
cjfa-17226	34	38	(	(	PUNCT
cjfa-17226	34	39	or	or	CCONJ
cjfa-17226	34	40	is	be	AUX
cjfa-17226	34	41	about	about	ADJ
cjfa-17226	34	42	to	to	PART
cjfa-17226	34	43	be	be	AUX
cjfa-17226	34	44	listed	list	VERB
cjfa-17226	34	45	)	)	PUNCT
cjfa-17226	34	46	on	on	ADP
cjfa-17226	34	47	the	the	DET
cjfa-17226	34	48	stock	stock	NOUN
cjfa-17226	34	49	exchange	exchange	NOUN
cjfa-17226	34	50	(	(	PUNCT
cjfa-17226	34	51	ernst	ernst	PROPN
cjfa-17226	34	52	&	&	CCONJ
cjfa-17226	34	53	young	young	PROPN
cjfa-17226	34	54	,	,	PUNCT
cjfa-17226	34	55	2009	2009	NUM
cjfa-17226	34	56	)	)	PUNCT
cjfa-17226	34	57	.	.	PUNCT
cjfa-17226	35	1	in	in	ADP
cjfa-17226	35	2	this	this	DET
cjfa-17226	35	3	article	article	NOUN
cjfa-17226	35	4	,	,	PUNCT
cjfa-17226	35	5	the	the	DET
cjfa-17226	35	6	focus	focus	NOUN
cjfa-17226	35	7	will	will	AUX
cjfa-17226	35	8	be	be	AUX
cjfa-17226	35	9	placed	place	VERB
cjfa-17226	35	10	on	on	ADP
cjfa-17226	35	11	the	the	DET
cjfa-17226	35	12	relationship	relationship	NOUN
cjfa-17226	35	13	between	between	ADP
cjfa-17226	35	14	the	the	DET
cjfa-17226	35	15	strategic	strategic	ADJ
cjfa-17226	35	16	decision	decision	NOUN
cjfa-17226	35	17	-	-	PUNCT
cjfa-17226	35	18	making	make	VERB
cjfa-17226	35	19	and	and	CCONJ
cjfa-17226	35	20	accounting	accounting	NOUN
cjfa-17226	35	21	reporting	reporting	NOUN
cjfa-17226	35	22	for	for	ADP
cjfa-17226	35	23	managerial	managerial	ADJ
cjfa-17226	35	24	purposes	purpose	NOUN
cjfa-17226	35	25	at	at	ADP
cjfa-17226	35	26	strategic	strategic	ADJ
cjfa-17226	35	27	business	business	NOUN
cjfa-17226	35	28	unit	unit	NOUN
cjfa-17226	35	29	(	(	PUNCT
cjfa-17226	35	30	or	or	CCONJ
cjfa-17226	35	31	operating	operating	NOUN
cjfa-17226	35	32	segment	segment	NOUN
cjfa-17226	35	33	)	)	PUNCT
cjfa-17226	35	34	level	level	NOUN
cjfa-17226	35	35	.	.	PUNCT
cjfa-17226	36	1	this	this	DET
cjfa-17226	36	2	relationship	relationship	NOUN
cjfa-17226	36	3	is	be	AUX
cjfa-17226	36	4	important	important	ADJ
cjfa-17226	36	5	because	because	SCONJ
cjfa-17226	36	6	the	the	DET
cjfa-17226	36	7	taken	take	VERB
cjfa-17226	36	8	strategic	strategic	ADJ
cjfa-17226	36	9	decisions	decision	NOUN
cjfa-17226	36	10	will	will	AUX
cjfa-17226	36	11	be	be	AUX
cjfa-17226	36	12	based	base	VERB
cjfa-17226	36	13	on	on	ADP
cjfa-17226	36	14	reliable	reliable	ADJ
cjfa-17226	36	15	and	and	CCONJ
cjfa-17226	36	16	timely	timely	ADJ
cjfa-17226	36	17	reporting	reporting	NOUN
cjfa-17226	36	18	information	information	NOUN
cjfa-17226	36	19	,	,	PUNCT
cjfa-17226	36	20	which	which	PRON
cjfa-17226	36	21	will	will	AUX
cjfa-17226	36	22	make	make	VERB
cjfa-17226	36	23	them	they	PRON
cjfa-17226	36	24	appear	appear	VERB
cjfa-17226	36	25	to	to	ADP
cjfa-17226	36	26	the	the	DET
cjfa-17226	36	27	company	company	NOUN
cjfa-17226	36	28	’s	’s	PART
cjfa-17226	36	29	stakeholders	stakeholder	NOUN
cjfa-17226	36	30	as	as	ADV
cjfa-17226	36	31	reasonably	reasonably	ADV
cjfa-17226	36	32	justified	justify	VERB
cjfa-17226	36	33	.	.	PUNCT
cjfa-17226	37	1	for	for	ADP
cjfa-17226	37	2	the	the	DET
cjfa-17226	37	3	purposes	purpose	NOUN
cjfa-17226	37	4	of	of	ADP
cjfa-17226	37	5	this	this	DET
cjfa-17226	37	6	investigation	investigation	NOUN
cjfa-17226	37	7	,	,	PUNCT
cjfa-17226	37	8	the	the	DET
cjfa-17226	37	9	terms	term	NOUN
cjfa-17226	37	10	“	"	PUNCT
cjfa-17226	37	11	strategic	strategic	ADJ
cjfa-17226	37	12	business	business	NOUN
cjfa-17226	37	13	unit	unit	NOUN
cjfa-17226	37	14	”	"	PUNCT
cjfa-17226	37	15	and	and	CCONJ
cjfa-17226	37	16	“	"	PUNCT
cjfa-17226	37	17	operating	operate	VERB
cjfa-17226	37	18	segment	segment	NOUN
cjfa-17226	37	19	”	"	PUNCT
cjfa-17226	37	20	will	will	AUX
cjfa-17226	37	21	be	be	AUX
cjfa-17226	37	22	used	use	VERB
cjfa-17226	37	23	as	as	ADP
cjfa-17226	37	24	equivalent	equivalent	ADJ
cjfa-17226	37	25	and	and	CCONJ
cjfa-17226	37	26	interchangeable	interchangeable	ADJ
cjfa-17226	37	27	,	,	PUNCT
cjfa-17226	37	28	although	although	SCONJ
cjfa-17226	37	29	they	they	PRON
cjfa-17226	37	30	have	have	VERB
cjfa-17226	37	31	in	in	ADP
cjfa-17226	37	32	fact	fact	NOUN
cjfa-17226	37	33	a	a	DET
cjfa-17226	37	34	complementary	complementary	ADJ
cjfa-17226	37	35	nature	nature	NOUN
cjfa-17226	37	36	showing	show	VERB
cjfa-17226	37	37	common	common	ADJ
cjfa-17226	37	38	characteristics	characteristic	NOUN
cjfa-17226	37	39	,	,	PUNCT
cjfa-17226	37	40	but	but	CCONJ
cjfa-17226	37	41	also	also	ADV
cjfa-17226	37	42	peculiarities	peculiarity	NOUN
cjfa-17226	37	43	that	that	PRON
cjfa-17226	37	44	distinguish	distinguish	VERB
cjfa-17226	37	45	them	they	PRON
cjfa-17226	37	46	from	from	ADP
cjfa-17226	37	47	one	one	NUM
cjfa-17226	37	48	another	another	DET
cjfa-17226	37	49	.	.	PUNCT
cjfa-17226	38	1	lyudmila	lyudmila	PROPN
cjfa-17226	38	2	mihaylova	mihaylova	PROPN
cjfa-17226	38	3	,	,	PUNCT
cjfa-17226	38	4	emil	emil	NOUN
cjfa-17226	38	5	papazov24	papazov24	NOUN
cjfa-17226	38	6	methodology	methodology	NOUN
cjfa-17226	38	7	of	of	ADP
cjfa-17226	38	8	research	research	NOUN
cjfa-17226	38	9	the	the	DET
cjfa-17226	38	10	results	result	NOUN
cjfa-17226	38	11	of	of	ADP
cjfa-17226	38	12	the	the	DET
cjfa-17226	38	13	investigation	investigation	NOUN
cjfa-17226	38	14	will	will	AUX
cjfa-17226	38	15	be	be	AUX
cjfa-17226	38	16	presented	present	VERB
cjfa-17226	38	17	after	after	ADP
cjfa-17226	38	18	applying	apply	VERB
cjfa-17226	38	19	the	the	DET
cjfa-17226	38	20	analyticalsynthetic	analyticalsynthetic	ADJ
cjfa-17226	38	21	method	method	NOUN
cjfa-17226	38	22	by	by	ADP
cjfa-17226	38	23	offering	offer	VERB
cjfa-17226	38	24	a	a	DET
cjfa-17226	38	25	cascading	cascade	VERB
cjfa-17226	38	26	hypothetical	hypothetical	ADJ
cjfa-17226	38	27	case	case	NOUN
cjfa-17226	38	28	study	study	NOUN
cjfa-17226	38	29	.	.	PUNCT
cjfa-17226	39	1	the	the	DET
cjfa-17226	39	2	compiled	compiled	ADJ
cjfa-17226	39	3	example	example	NOUN
cjfa-17226	39	4	will	will	AUX
cjfa-17226	39	5	illustrate	illustrate	VERB
cjfa-17226	39	6	that	that	PRON
cjfa-17226	39	7	reporting	reporting	NOUN
cjfa-17226	39	8	by	by	ADP
cjfa-17226	39	9	strategic	strategic	ADJ
cjfa-17226	39	10	business	business	NOUN
cjfa-17226	39	11	units	unit	NOUN
cjfa-17226	39	12	(	(	PUNCT
cjfa-17226	39	13	operating	operating	NOUN
cjfa-17226	39	14	segments	segment	NOUN
cjfa-17226	39	15	)	)	PUNCT
cjfa-17226	39	16	is	be	AUX
cjfa-17226	39	17	a	a	DET
cjfa-17226	39	18	prerequisite	prerequisite	NOUN
cjfa-17226	39	19	not	not	PART
cjfa-17226	39	20	only	only	ADV
cjfa-17226	39	21	for	for	ADP
cjfa-17226	39	22	a	a	DET
cjfa-17226	39	23	proper	proper	ADJ
cjfa-17226	39	24	analysis	analysis	NOUN
cjfa-17226	39	25	of	of	ADP
cjfa-17226	39	26	corporate	corporate	ADJ
cjfa-17226	39	27	performance	performance	NOUN
cjfa-17226	39	28	,	,	PUNCT
cjfa-17226	39	29	but	but	CCONJ
cjfa-17226	39	30	also	also	ADV
cjfa-17226	39	31	for	for	ADP
cjfa-17226	39	32	tracing	tracing	NOUN
cjfa-17226	39	33	of	of	ADP
cjfa-17226	39	34	future	future	ADJ
cjfa-17226	39	35	strategic	strategic	ADJ
cjfa-17226	39	36	directions	direction	NOUN
cjfa-17226	39	37	initiated	initiate	VERB
cjfa-17226	39	38	by	by	ADP
cjfa-17226	39	39	senior	senior	ADJ
cjfa-17226	39	40	managers	manager	NOUN
cjfa-17226	39	41	.	.	PUNCT
cjfa-17226	40	1	research	research	NOUN
cjfa-17226	40	2	context	context	NOUN
cjfa-17226	40	3	:	:	PUNCT
cjfa-17226	40	4	accounting	accounting	NOUN
cjfa-17226	40	5	information	information	NOUN
cjfa-17226	40	6	and	and	CCONJ
cjfa-17226	40	7	strategic	strategic	ADJ
cjfa-17226	40	8	decision	decision	NOUN
cjfa-17226	40	9	-	-	PUNCT
cjfa-17226	40	10	making	make	VERB
cjfa-17226	40	11	practitioner	practitioner	NOUN
cjfa-17226	40	12	’s	’s	PART
cjfa-17226	40	13	views	view	NOUN
cjfa-17226	40	14	on	on	ADP
cjfa-17226	40	15	the	the	DET
cjfa-17226	40	16	relationship	relationship	NOUN
cjfa-17226	40	17	between	between	ADP
cjfa-17226	40	18	strategic	strategic	ADJ
cjfa-17226	40	19	management	management	NOUN
cjfa-17226	40	20	and	and	CCONJ
cjfa-17226	40	21	financial	financial	ADJ
cjfa-17226	40	22	accounting	accounting	NOUN
cjfa-17226	40	23	have	have	AUX
cjfa-17226	40	24	endured	endure	VERB
cjfa-17226	40	25	changes	change	NOUN
cjfa-17226	40	26	over	over	ADP
cjfa-17226	40	27	time	time	NOUN
cjfa-17226	40	28	,	,	PUNCT
cjfa-17226	40	29	but	but	CCONJ
cjfa-17226	40	30	no	no	DET
cjfa-17226	40	31	consensus	consensus	NOUN
cjfa-17226	40	32	on	on	ADP
cjfa-17226	40	33	this	this	DET
cjfa-17226	40	34	issue	issue	NOUN
cjfa-17226	40	35	has	have	AUX
cjfa-17226	40	36	been	be	AUX
cjfa-17226	40	37	reached	reach	VERB
cjfa-17226	40	38	so	so	ADV
cjfa-17226	40	39	far	far	ADV
cjfa-17226	40	40	.	.	PUNCT
cjfa-17226	41	1	there	there	PRON
cjfa-17226	41	2	are	be	VERB
cjfa-17226	41	3	many	many	ADJ
cjfa-17226	41	4	interpretations	interpretation	NOUN
cjfa-17226	41	5	arising	arise	VERB
cjfa-17226	41	6	from	from	ADP
cjfa-17226	41	7	the	the	DET
cjfa-17226	41	8	different	different	ADJ
cjfa-17226	41	9	management	management	NOUN
cjfa-17226	41	10	perspectives	perspective	NOUN
cjfa-17226	41	11	.	.	PUNCT
cjfa-17226	42	1	however	however	ADV
cjfa-17226	42	2	,	,	PUNCT
cjfa-17226	42	3	the	the	DET
cjfa-17226	42	4	view	view	NOUN
cjfa-17226	42	5	about	about	ADP
cjfa-17226	42	6	the	the	DET
cjfa-17226	42	7	need	need	NOUN
cjfa-17226	42	8	for	for	ADP
cjfa-17226	42	9	mutual	mutual	ADJ
cjfa-17226	42	10	penetration	penetration	NOUN
cjfa-17226	42	11	between	between	ADP
cjfa-17226	42	12	accounting	accounting	NOUN
cjfa-17226	42	13	information	information	NOUN
cjfa-17226	42	14	and	and	CCONJ
cjfa-17226	42	15	strategic	strategic	ADJ
cjfa-17226	42	16	decision	decision	NOUN
cjfa-17226	42	17	-	-	PUNCT
cjfa-17226	42	18	making	making	NOUN
cjfa-17226	42	19	with	with	ADP
cjfa-17226	42	20	a	a	DET
cjfa-17226	42	21	focus	focus	NOUN
cjfa-17226	42	22	on	on	ADP
cjfa-17226	42	23	costs	cost	NOUN
cjfa-17226	42	24	and	and	CCONJ
cjfa-17226	42	25	benefits	benefit	NOUN
cjfa-17226	42	26	of	of	ADP
cjfa-17226	42	27	company	company	NOUN
cjfa-17226	42	28	’s	’s	PART
cjfa-17226	42	29	activities	activity	NOUN
cjfa-17226	42	30	seems	seem	VERB
cjfa-17226	42	31	to	to	PART
cjfa-17226	42	32	prevail	prevail	VERB
cjfa-17226	42	33	(	(	PUNCT
cjfa-17226	42	34	hart	hart	PROPN
cjfa-17226	42	35	&	&	CCONJ
cjfa-17226	42	36	roslender	roslender	PROPN
cjfa-17226	42	37	,	,	PUNCT
cjfa-17226	42	38	2003	2003	NUM
cjfa-17226	42	39	;	;	PUNCT
cjfa-17226	42	40	simeonov	simeonov	PROPN
cjfa-17226	42	41	&	&	CCONJ
cjfa-17226	42	42	lambovska	lambovska	PROPN
cjfa-17226	42	43	,	,	PUNCT
cjfa-17226	42	44	2012	2012	NUM
cjfa-17226	42	45	)	)	PUNCT
cjfa-17226	42	46	.	.	PUNCT
cjfa-17226	43	1	analyzing	analyze	VERB
cjfa-17226	43	2	sales	sale	NOUN
cjfa-17226	43	3	revenues	revenue	NOUN
cjfa-17226	43	4	of	of	ADP
cjfa-17226	43	5	individual	individual	ADJ
cjfa-17226	43	6	products	product	NOUN
cjfa-17226	43	7	or	or	CCONJ
cjfa-17226	43	8	product	product	NOUN
cjfa-17226	43	9	lines	line	NOUN
cjfa-17226	43	10	can	can	AUX
cjfa-17226	43	11	be	be	AUX
cjfa-17226	43	12	done	do	VERB
cjfa-17226	43	13	on	on	ADP
cjfa-17226	43	14	the	the	DET
cjfa-17226	43	15	basis	basis	NOUN
cjfa-17226	43	16	of	of	ADP
cjfa-17226	43	17	financial	financial	ADJ
cjfa-17226	43	18	reporting	reporting	NOUN
cjfa-17226	43	19	,	,	PUNCT
cjfa-17226	43	20	as	as	ADV
cjfa-17226	43	21	well	well	ADV
cjfa-17226	43	22	as	as	ADP
cjfa-17226	43	23	on	on	ADP
cjfa-17226	43	24	the	the	DET
cjfa-17226	43	25	basis	basis	NOUN
cjfa-17226	43	26	of	of	ADP
cjfa-17226	43	27	intercompany	intercompany	NOUN
cjfa-17226	43	28	estimates	estimate	NOUN
cjfa-17226	43	29	made	make	VERB
cjfa-17226	43	30	for	for	ADP
cjfa-17226	43	31	management	management	NOUN
cjfa-17226	43	32	purposes	purpose	NOUN
cjfa-17226	43	33	.	.	PUNCT
cjfa-17226	44	1	the	the	DET
cjfa-17226	44	2	strategic	strategic	ADJ
cjfa-17226	44	3	analysis	analysis	NOUN
cjfa-17226	44	4	could	could	AUX
cjfa-17226	44	5	be	be	AUX
cjfa-17226	44	6	organized	organize	VERB
cjfa-17226	44	7	also	also	ADV
cjfa-17226	44	8	by	by	ADP
cjfa-17226	44	9	business	business	NOUN
cjfa-17226	44	10	segments	segment	NOUN
cjfa-17226	44	11	,	,	PUNCT
cjfa-17226	44	12	created	create	VERB
cjfa-17226	44	13	on	on	ADP
cjfa-17226	44	14	cost	cost	NOUN
cjfa-17226	44	15	-	-	PUNCT
cjfa-17226	44	16	revenue	revenue	NOUN
cjfa-17226	44	17	base	base	NOUN
cjfa-17226	44	18	and	and	CCONJ
cjfa-17226	44	19	consistent	consistent	ADJ
cjfa-17226	44	20	with	with	ADP
cjfa-17226	44	21	the	the	DET
cjfa-17226	44	22	followed	follow	VERB
cjfa-17226	44	23	firm	firm	ADJ
cjfa-17226	44	24	strategy	strategy	NOUN
cjfa-17226	44	25	.	.	PUNCT
cjfa-17226	45	1	the	the	DET
cjfa-17226	45	2	revenue	revenue	NOUN
cjfa-17226	45	3	could	could	AUX
cjfa-17226	45	4	be	be	AUX
cjfa-17226	45	5	directly	directly	ADV
cjfa-17226	45	6	related	relate	VERB
cjfa-17226	45	7	to	to	ADP
cjfa-17226	45	8	an	an	DET
cjfa-17226	45	9	operating	operating	NOUN
cjfa-17226	45	10	segment	segment	NOUN
cjfa-17226	45	11	or	or	CCONJ
cjfa-17226	45	12	be	be	AUX
cjfa-17226	45	13	part	part	NOUN
cjfa-17226	45	14	of	of	ADP
cjfa-17226	45	15	the	the	DET
cjfa-17226	45	16	enterprise	enterprise	NOUN
cjfa-17226	45	17	’s	’s	PART
cjfa-17226	45	18	revenue	revenue	NOUN
cjfa-17226	45	19	that	that	PRON
cjfa-17226	45	20	could	could	AUX
cjfa-17226	45	21	be	be	AUX
cjfa-17226	45	22	addressed	address	VERB
cjfa-17226	45	23	to	to	ADP
cjfa-17226	45	24	a	a	DET
cjfa-17226	45	25	relevant	relevant	ADJ
cjfa-17226	45	26	strategic	strategic	ADJ
cjfa-17226	45	27	business	business	NOUN
cjfa-17226	45	28	unit	unit	NOUN
cjfa-17226	45	29	,	,	PUNCT
cjfa-17226	45	30	if	if	SCONJ
cjfa-17226	45	31	an	an	DET
cjfa-17226	45	32	appropriate	appropriate	ADJ
cjfa-17226	45	33	allocation	allocation	NOUN
cjfa-17226	45	34	base	base	NOUN
cjfa-17226	45	35	is	be	AUX
cjfa-17226	45	36	available	available	ADJ
cjfa-17226	45	37	,	,	PUNCT
cjfa-17226	45	38	independent	independent	ADJ
cjfa-17226	45	39	of	of	ADP
cjfa-17226	45	40	fact	fact	NOUN
cjfa-17226	45	41	where	where	SCONJ
cjfa-17226	45	42	it	it	PRON
cjfa-17226	45	43	comes	come	VERB
cjfa-17226	45	44	from	from	ADP
cjfa-17226	45	45	–	–	PUNCT
cjfa-17226	45	46	external	external	ADJ
cjfa-17226	45	47	or	or	CCONJ
cjfa-17226	45	48	internal	internal	ADJ
cjfa-17226	45	49	customer	customer	NOUN
cjfa-17226	45	50	sales	sale	NOUN
cjfa-17226	45	51	.	.	PUNCT
cjfa-17226	46	1	specific	specific	ADJ
cjfa-17226	46	2	in	in	ADP
cjfa-17226	46	3	this	this	DET
cjfa-17226	46	4	case	case	NOUN
cjfa-17226	46	5	is	be	AUX
cjfa-17226	46	6	that	that	SCONJ
cjfa-17226	46	7	from	from	ADP
cjfa-17226	46	8	the	the	DET
cjfa-17226	46	9	point	point	NOUN
cjfa-17226	46	10	of	of	ADP
cjfa-17226	46	11	view	view	NOUN
cjfa-17226	46	12	of	of	ADP
cjfa-17226	46	13	financial	financial	ADJ
cjfa-17226	46	14	reporting	reporting	NOUN
cjfa-17226	46	15	,	,	PUNCT
cjfa-17226	46	16	the	the	DET
cjfa-17226	46	17	costs	cost	NOUN
cjfa-17226	46	18	of	of	ADP
cjfa-17226	46	19	the	the	DET
cjfa-17226	46	20	operating	operating	NOUN
cjfa-17226	46	21	segment	segment	NOUN
cjfa-17226	46	22	do	do	AUX
cjfa-17226	46	23	not	not	PART
cjfa-17226	46	24	include	include	VERB
cjfa-17226	46	25	general	general	ADJ
cjfa-17226	46	26	and	and	CCONJ
cjfa-17226	46	27	administrative	administrative	ADJ
cjfa-17226	46	28	expenses	expense	NOUN
cjfa-17226	46	29	,	,	PUNCT
cjfa-17226	46	30	including	include	VERB
cjfa-17226	46	31	costs	cost	NOUN
cjfa-17226	46	32	of	of	ADP
cjfa-17226	46	33	the	the	DET
cjfa-17226	46	34	central	central	ADJ
cjfa-17226	46	35	management	management	NOUN
cjfa-17226	46	36	and	and	CCONJ
cjfa-17226	46	37	other	other	ADJ
cjfa-17226	46	38	costs	cost	NOUN
cjfa-17226	46	39	arising	arise	VERB
cjfa-17226	46	40	at	at	ADP
cjfa-17226	46	41	enterprise	enterprise	NOUN
cjfa-17226	46	42	level	level	NOUN
cjfa-17226	46	43	and	and	CCONJ
cjfa-17226	46	44	relating	relate	VERB
cjfa-17226	46	45	to	to	ADP
cjfa-17226	46	46	its	its	PRON
cjfa-17226	46	47	management	management	NOUN
cjfa-17226	46	48	as	as	ADP
cjfa-17226	46	49	a	a	DET
cjfa-17226	46	50	whole	whole	ADJ
cjfa-17226	46	51	(	(	PUNCT
cjfa-17226	46	52	figure	figure	NOUN
cjfa-17226	46	53	1	1	NUM
cjfa-17226	46	54	)	)	PUNCT
cjfa-17226	46	55	.	.	PUNCT
cjfa-17226	47	1	in	in	ADP
cjfa-17226	47	2	the	the	DET
cjfa-17226	47	3	management	management	NOUN
cjfa-17226	47	4	accounting	accounting	NOUN
cjfa-17226	47	5	,	,	PUNCT
cjfa-17226	47	6	however	however	ADV
cjfa-17226	47	7	,	,	PUNCT
cjfa-17226	47	8	there	there	PRON
cjfa-17226	47	9	are	be	VERB
cjfa-17226	47	10	no	no	DET
cjfa-17226	47	11	such	such	ADJ
cjfa-17226	47	12	constraints	constraint	NOUN
cjfa-17226	47	13	,	,	PUNCT
cjfa-17226	47	14	because	because	SCONJ
cjfa-17226	47	15	cost	cost	NOUN
cjfa-17226	47	16	allocation	allocation	NOUN
cjfa-17226	47	17	complies	complie	NOUN
cjfa-17226	47	18	principally	principally	ADV
cjfa-17226	47	19	with	with	ADP
cjfa-17226	47	20	the	the	DET
cjfa-17226	47	21	policy	policy	NOUN
cjfa-17226	47	22	оf	оf	NOUN
cjfa-17226	47	23	managers	manager	NOUN
cjfa-17226	47	24	at	at	ADP
cjfa-17226	47	25	different	different	ADJ
cjfa-17226	47	26	levels	level	NOUN
cjfa-17226	47	27	.	.	PUNCT
cjfa-17226	48	1	using	use	VERB
cjfa-17226	48	2	accounting	accounting	NOUN
cjfa-17226	48	3	information	information	NOUN
cjfa-17226	48	4	for	for	ADP
cjfa-17226	48	5	strategic	strategic	ADJ
cjfa-17226	48	6	…	…	NUM
cjfa-17226	48	7	25	25	NUM
cjfa-17226	48	8	figure	figure	NOUN
cjfa-17226	48	9	1	1	NUM
cjfa-17226	48	10	.	.	PUNCT
cjfa-17226	48	11	segmented	segment	VERB
cjfa-17226	48	12	structure	structure	NOUN
cjfa-17226	48	13	of	of	ADP
cjfa-17226	48	14	a	a	DET
cjfa-17226	48	15	company	company	NOUN
cjfa-17226	48	16	figure	figure	NOUN
cjfa-17226	48	17	1	1	NUM
cjfa-17226	48	18	.	.	PUNCT
cjfa-17226	48	19	segmented	segment	VERB
cjfa-17226	48	20	structure	structure	NOUN
cjfa-17226	48	21	of	of	ADP
cjfa-17226	48	22	a	a	DET
cjfa-17226	48	23	company	company	NOUN
cjfa-17226	48	24	source	source	NOUN
cjfa-17226	48	25	:	:	PUNCT
cjfa-17226	48	26	adapted	adapt	VERB
cjfa-17226	48	27	from	from	ADP
cjfa-17226	48	28	:	:	PUNCT
cjfa-17226	48	29	papazov	papazov	NOUN
cjfa-17226	48	30	,	,	PUNCT
cjfa-17226	48	31	2012	2012	NUM
cjfa-17226	48	32	,	,	PUNCT
cjfa-17226	48	33	p.	p.	NOUN
cjfa-17226	48	34	110	110	NUM
cjfa-17226	48	35	.	.	PUNCT
cjfa-17226	49	1	the	the	DET
cjfa-17226	49	2	financial	financial	ADJ
cjfa-17226	49	3	reporting	reporting	NOUN
cjfa-17226	49	4	in	in	ADP
cjfa-17226	49	5	diversified	diversified	ADJ
cjfa-17226	49	6	enterprises	enterprise	NOUN
cjfa-17226	49	7	is	be	AUX
cjfa-17226	49	8	tied	tie	VERB
cjfa-17226	49	9	to	to	ADP
cjfa-17226	49	10	the	the	DET
cjfa-17226	49	11	accounting	accounting	NOUN
cjfa-17226	49	12	policies	policy	NOUN
cjfa-17226	49	13	adopted	adopt	VERB
cjfa-17226	49	14	by	by	ADP
cjfa-17226	49	15	their	their	PRON
cjfa-17226	49	16	management	management	NOUN
cjfa-17226	49	17	.	.	PUNCT
cjfa-17226	50	1	in	in	ADP
cjfa-17226	50	2	this	this	DET
cjfa-17226	50	3	regard	regard	NOUN
cjfa-17226	50	4	,	,	PUNCT
cjfa-17226	50	5	it	it	PRON
cjfa-17226	50	6	is	be	AUX
cjfa-17226	50	7	important	important	ADJ
cjfa-17226	50	8	to	to	PART
cjfa-17226	50	9	define	define	VERB
cjfa-17226	50	10	the	the	DET
cjfa-17226	50	11	scope	scope	NOUN
cjfa-17226	50	12	of	of	ADP
cjfa-17226	50	13	the	the	DET
cjfa-17226	50	14	assets	asset	NOUN
cjfa-17226	50	15	of	of	ADP
cjfa-17226	50	16	the	the	DET
cjfa-17226	50	17	operating	operate	VERB
cjfa-17226	50	18	segments	segment	NOUN
cjfa-17226	50	19	,	,	PUNCT
cjfa-17226	50	20	i.e.	i.e.	X
cjfa-17226	50	21	those	those	DET
cjfa-17226	50	22	assets	asset	NOUN
cjfa-17226	50	23	which	which	PRON
cjfa-17226	50	24	have	have	AUX
cjfa-17226	50	25	been	be	AUX
cjfa-17226	50	26	engaged	engage	VERB
cjfa-17226	50	27	in	in	ADP
cjfa-17226	50	28	the	the	DET
cjfa-17226	50	29	operational	operational	ADJ
cjfa-17226	50	30	activities	activity	NOUN
cjfa-17226	50	31	of	of	ADP
cjfa-17226	50	32	the	the	DET
cjfa-17226	50	33	segment	segment	NOUN
cjfa-17226	50	34	or	or	CCONJ
cjfa-17226	50	35	can	can	AUX
cjfa-17226	50	36	be	be	AUX
cjfa-17226	50	37	attributed	attribute	VERB
cjfa-17226	50	38	to	to	ADP
cjfa-17226	50	39	it	it	PRON
cjfa-17226	50	40	on	on	ADP
cjfa-17226	50	41	a	a	DET
cjfa-17226	50	42	reasonable	reasonable	ADJ
cjfa-17226	50	43	basis	basis	NOUN
cjfa-17226	50	44	.	.	PUNCT
cjfa-17226	51	1	in	in	ADP
cjfa-17226	51	2	some	some	DET
cjfa-17226	51	3	cases	case	NOUN
cjfa-17226	51	4	,	,	PUNCT
cjfa-17226	51	5	for	for	ADP
cjfa-17226	51	6	strategic	strategic	ADJ
cjfa-17226	51	7	management	management	NOUN
cjfa-17226	51	8	purposes	purpose	NOUN
cjfa-17226	51	9	,	,	PUNCT
cjfa-17226	51	10	revenues	revenue	NOUN
cjfa-17226	51	11	,	,	PUNCT
cjfa-17226	51	12	expenses	expense	NOUN
cjfa-17226	51	13	,	,	PUNCT
cjfa-17226	51	14	or	or	CCONJ
cjfa-17226	51	15	assets	asset	NOUN
cjfa-17226	51	16	may	may	AUX
cjfa-17226	51	17	be	be	AUX
cjfa-17226	51	18	allocated	allocate	VERB
cjfa-17226	51	19	to	to	ADP
cjfa-17226	51	20	certain	certain	ADJ
cjfa-17226	51	21	operating	operating	NOUN
cjfa-17226	51	22	segments	segment	NOUN
cjfa-17226	51	23	on	on	ADP
cjfa-17226	51	24	a	a	DET
cjfa-17226	51	25	basis	basis	NOUN
cjfa-17226	51	26	that	that	PRON
cjfa-17226	51	27	is	be	AUX
cjfa-17226	51	28	reasonably	reasonably	ADV
cjfa-17226	51	29	chosen	choose	VERB
cjfa-17226	51	30	by	by	ADP
cjfa-17226	51	31	the	the	DET
cjfa-17226	51	32	entity	entity	NOUN
cjfa-17226	51	33	’s	’s	PART
cjfa-17226	51	34	management	management	NOUN
cjfa-17226	51	35	,	,	PUNCT
cjfa-17226	51	36	but	but	CCONJ
cjfa-17226	51	37	from	from	ADP
cjfa-17226	51	38	the	the	DET
cjfa-17226	51	39	point	point	NOUN
cjfa-17226	51	40	of	of	ADP
cjfa-17226	51	41	view	view	NOUN
cjfa-17226	51	42	of	of	ADP
cjfa-17226	51	43	external	external	ADJ
cjfa-17226	51	44	users	user	NOUN
cjfa-17226	51	45	the	the	DET
cjfa-17226	51	46	financial	financial	ADJ
cjfa-17226	51	47	statements	statement	NOUN
cjfa-17226	51	48	could	could	AUX
cjfa-17226	51	49	be	be	AUX
cjfa-17226	51	50	considered	consider	VERB
cjfa-17226	51	51	subjective	subjective	ADJ
cjfa-17226	51	52	,	,	PUNCT
cjfa-17226	51	53	controversial	controversial	ADJ
cjfa-17226	51	54	,	,	PUNCT
cjfa-17226	51	55	or	or	CCONJ
cjfa-17226	51	56	difficult	difficult	ADJ
cjfa-17226	51	57	to	to	PART
cjfa-17226	51	58	understand	understand	VERB
cjfa-17226	51	59	(	(	PUNCT
cjfa-17226	51	60	the	the	DET
cjfa-17226	51	61	examples	example	NOUN
cjfa-17226	51	62	of	of	ADP
cjfa-17226	51	63	complex	complex	ADJ
cjfa-17226	51	64	engineering	engineering	NOUN
cjfa-17226	51	65	manufacturing	manufacturing	NOUN
cjfa-17226	51	66	,	,	PUNCT
cjfa-17226	51	67	chemical	chemical	NOUN
cjfa-17226	51	68	or	or	CCONJ
cjfa-17226	51	69	similar	similar	ADJ
cjfa-17226	51	70	production	production	NOUN
cjfa-17226	51	71	)	)	PUNCT
cjfa-17226	51	72	.	.	PUNCT
cjfa-17226	52	1	there	there	PRON
cjfa-17226	52	2	are	be	VERB
cjfa-17226	52	3	also	also	ADV
cjfa-17226	52	4	opposite	opposite	ADJ
cjfa-17226	52	5	cases	case	NOUN
cjfa-17226	52	6	,	,	PUNCT
cjfa-17226	52	7	when	when	SCONJ
cjfa-17226	52	8	the	the	DET
cjfa-17226	52	9	entity	entity	NOUN
cjfa-17226	52	10	’s	’s	PART
cjfa-17226	52	11	management	management	NOUN
cjfa-17226	52	12	decides	decide	VERB
cjfa-17226	52	13	that	that	SCONJ
cjfa-17226	52	14	for	for	SCONJ
cjfa-17226	52	15	the	the	DET
cjfa-17226	52	16	purposes	purpose	NOUN
cjfa-17226	52	17	of	of	ADP
cjfa-17226	52	18	management	management	NOUN
cjfa-17226	52	19	reporting	report	VERB
cjfa-17226	52	20	it	it	PRON
cjfa-17226	52	21	will	will	AUX
cjfa-17226	52	22	not	not	PART
cjfa-17226	52	23	refer	refer	VERB
cjfa-17226	52	24	to	to	ADP
cjfa-17226	52	25	revenues	revenue	NOUN
cjfa-17226	52	26	,	,	PUNCT
cjfa-17226	52	27	expenses	expense	NOUN
cjfa-17226	52	28	or	or	CCONJ
cjfa-17226	52	29	assets	asset	NOUN
cjfa-17226	52	30	for	for	ADP
cjfa-17226	52	31	any	any	PRON
cjfa-17226	52	32	of	of	ADP
cjfa-17226	52	33	the	the	DET
cjfa-17226	52	34	segregated	segregated	ADJ
cjfa-17226	52	35	operating	operate	VERB
cjfa-17226	52	36	segments	segment	NOUN
cjfa-17226	52	37	,	,	PUNCT
cjfa-17226	52	38	although	although	SCONJ
cjfa-17226	52	39	there	there	PRON
cjfa-17226	52	40	is	be	VERB
cjfa-17226	52	41	a	a	DET
cjfa-17226	52	42	reason	reason	NOUN
cjfa-17226	52	43	for	for	ADP
cjfa-17226	52	44	such	such	DET
cjfa-17226	52	45	an	an	DET
cjfa-17226	52	46	action	action	NOUN
cjfa-17226	52	47	due	due	ADP
cjfa-17226	52	48	to	to	ADP
cjfa-17226	52	49	existing	exist	VERB
cjfa-17226	52	50	financial	financial	ADJ
cjfa-17226	52	51	reporting	reporting	NOUN
cjfa-17226	52	52	norms	norm	NOUN
cjfa-17226	52	53	.	.	PUNCT
cjfa-17226	53	1	to	to	PART
cjfa-17226	53	2	justify	justify	VERB
cjfa-17226	53	3	whether	whether	SCONJ
cjfa-17226	53	4	an	an	DET
cjfa-17226	53	5	income	income	NOUN
cjfa-17226	53	6	or	or	CCONJ
cjfa-17226	53	7	expense	expense	NOUN
cjfa-17226	53	8	is	be	AUX
cjfa-17226	53	9	attributable	attributable	ADJ
cjfa-17226	53	10	to	to	ADP
cjfa-17226	53	11	a	a	DET
cjfa-17226	53	12	relevant	relevant	ADJ
cjfa-17226	53	13	operating	operating	NOUN
cjfa-17226	53	14	segment	segment	NOUN
cjfa-17226	53	15	,	,	PUNCT
cjfa-17226	53	16	managers	manager	NOUN
cjfa-17226	53	17	need	need	VERB
cjfa-17226	53	18	to	to	PART
cjfa-17226	53	19	assess	assess	VERB
cjfa-17226	53	20	whether	whether	SCONJ
cjfa-17226	53	21	associated	associated	ADJ
cjfa-17226	53	22	risks	risk	NOUN
cjfa-17226	53	23	and	and	CCONJ
cjfa-17226	53	24	returns	return	NOUN
cjfa-17226	53	25	are	be	AUX
cjfa-17226	53	26	product	product	NOUN
cjfa-17226	53	27	-	-	PUNCT
cjfa-17226	53	28	dependent	dependent	ADJ
cjfa-17226	53	29	variables	variable	NOUN
cjfa-17226	53	30	.	.	PUNCT
cjfa-17226	54	1	for	for	ADP
cjfa-17226	54	2	example	example	NOUN
cjfa-17226	54	3	,	,	PUNCT
cjfa-17226	54	4	when	when	SCONJ
cjfa-17226	54	5	advertising	advertise	VERB
cjfa-17226	54	6	a	a	DET
cjfa-17226	54	7	product	product	NOUN
cjfa-17226	54	8	of	of	ADP
cjfa-17226	54	9	a	a	DET
cjfa-17226	54	10	company	company	NOUN
cjfa-17226	54	11	,	,	PUNCT
cjfa-17226	54	12	it	it	PRON
cjfa-17226	54	13	is	be	AUX
cjfa-17226	54	14	sometimes	sometimes	ADV
cjfa-17226	54	15	difficult	difficult	ADJ
cjfa-17226	54	16	to	to	PART
cjfa-17226	54	17	assess	assess	VERB
cjfa-17226	54	18	whether	whether	SCONJ
cjfa-17226	54	19	risks	risk	NOUN
cjfa-17226	54	20	and	and	CCONJ
cjfa-17226	54	21	benefits	benefit	NOUN
cjfa-17226	54	22	relate	relate	VERB
cjfa-17226	54	23	to	to	ADP
cjfa-17226	54	24	that	that	DET
cjfa-17226	54	25	product	product	NOUN
cjfa-17226	54	26	only	only	ADV
cjfa-17226	54	27	or	or	CCONJ
cjfa-17226	54	28	would	would	AUX
cjfa-17226	54	29	have	have	VERB
cjfa-17226	54	30	an	an	DET
cjfa-17226	54	31	impact	impact	NOUN
cjfa-17226	54	32	on	on	ADP
cjfa-17226	54	33	the	the	DET
cjfa-17226	54	34	entity	entity	NOUN
cjfa-17226	54	35	as	as	ADP
cjfa-17226	54	36	a	a	DET
cjfa-17226	54	37	whole	whole	NOUN
cjfa-17226	54	38	.	.	PUNCT
cjfa-17226	55	1	accordingly	accordingly	ADV
cjfa-17226	55	2	,	,	PUNCT
cjfa-17226	55	3	the	the	DET
cjfa-17226	55	4	question	question	NOUN
cjfa-17226	55	5	of	of	ADP
cjfa-17226	55	6	revenue	revenue	NOUN
cjfa-17226	55	7	and	and	CCONJ
cjfa-17226	55	8	expense	expense	NOUN
cjfa-17226	55	9	allocation	allocation	NOUN
cjfa-17226	55	10	arises	arise	VERB
cjfa-17226	55	11	.	.	PUNCT
cjfa-17226	56	1	the	the	DET
cjfa-17226	56	2	practical	practical	ADJ
cjfa-17226	56	3	experience	experience	NOUN
cjfa-17226	56	4	shows	show	VERB
cjfa-17226	56	5	that	that	SCONJ
cjfa-17226	56	6	the	the	DET
cjfa-17226	56	7	management	management	NOUN
cjfa-17226	56	8	reporting	reporting	NOUN
cjfa-17226	56	9	system	system	NOUN
cjfa-17226	56	10	usually	usually	ADV
cjfa-17226	56	11	provides	provide	VERB
cjfa-17226	56	12	good	good	ADJ
cjfa-17226	56	13	evidence	evidence	NOUN
cjfa-17226	56	14	of	of	ADP
cjfa-17226	56	15	the	the	DET
cjfa-17226	56	16	prevailing	prevail	VERB
cjfa-17226	56	17	sources	source	NOUN
cjfa-17226	56	18	of	of	ADP
cjfa-17226	56	19	risks	risk	NOUN
cjfa-17226	56	20	and	and	CCONJ
cjfa-17226	56	21	expected	expect	VERB
cjfa-17226	56	22	returns	return	NOUN
cjfa-17226	56	23	that	that	PRON
cjfa-17226	56	24	are	be	AUX
cjfa-17226	56	25	also	also	ADV
cjfa-17226	56	26	used	use	VERB
cjfa-17226	56	27	for	for	ADP
cjfa-17226	56	28	financial	financial	ADJ
cjfa-17226	56	29	reporting	reporting	NOUN
cjfa-17226	56	30	purposes	purpose	NOUN
cjfa-17226	56	31	by	by	ADP
cjfa-17226	56	32	operating	operate	VERB
cjfa-17226	56	33	segments	segment	NOUN
cjfa-17226	56	34	.	.	PUNCT
cjfa-17226	57	1	in	in	ADP
cjfa-17226	57	2	90	90	NUM
cjfa-17226	57	3	%	%	NOUN
cjfa-17226	57	4	of	of	ADP
cjfa-17226	57	5	the	the	DET
cjfa-17226	57	6	cases	case	NOUN
cjfa-17226	57	7	,	,	PUNCT
cjfa-17226	57	8	a	a	DET
cjfa-17226	57	9	unit	unit	NOUN
cjfa-17226	57	10	renders	render	VERB
cjfa-17226	57	11	in	in	ADP
cjfa-17226	57	12	its	its	PRON
cjfa-17226	57	13	statements	statement	NOUN
cjfa-17226	57	14	an	an	DET
cjfa-17226	57	15	account	account	NOUN
cjfa-17226	57	16	of	of	ADP
cjfa-17226	57	17	information	information	NOUN
cjfa-17226	57	18	by	by	ADP
cjfa-17226	57	19	operating	operate	VERB
cjfa-17226	57	20	segments	segment	NOUN
cjfa-17226	57	21	in	in	ADP
cjfa-17226	57	22	the	the	DET
cjfa-17226	57	23	same	same	ADJ
cjfa-17226	57	24	way	way	NOUN
cjfa-17226	57	25	,	,	PUNCT
cjfa-17226	57	26	as	as	SCONJ
cjfa-17226	57	27	it	it	PRON
cjfa-17226	57	28	reports	report	VERB
cjfa-17226	57	29	strategically	strategically	ADV
cjfa-17226	57	30	important	important	ADJ
cjfa-17226	57	31	facts	fact	NOUN
cjfa-17226	57	32	and	and	CCONJ
cjfa-17226	57	33	circumstances	circumstance	NOUN
cjfa-17226	57	34	to	to	ADP
cjfa-17226	57	35	the	the	DET
cjfa-17226	57	36	senior	senior	ADJ
cjfa-17226	57	37	management	management	NOUN
cjfa-17226	57	38	.	.	PUNCT
cjfa-17226	58	1	the	the	DET
cjfa-17226	58	2	idea	idea	NOUN
cjfa-17226	58	3	of	of	ADP
cjfa-17226	58	4	such	such	ADJ
cjfa-17226	58	5	solutions	solution	NOUN
cjfa-17226	58	6	is	be	AUX
cjfa-17226	58	7	to	to	PART
cjfa-17226	58	8	increase	increase	VERB
cjfa-17226	58	9	the	the	DET
cjfa-17226	58	10	intelligibility	intelligibility	NOUN
cjfa-17226	58	11	of	of	ADP
cjfa-17226	58	12	the	the	DET
cjfa-17226	58	13	received	receive	VERB
cjfa-17226	58	14	information	information	NOUN
cjfa-17226	58	15	and	and	CCONJ
cjfa-17226	58	16	to	to	PART
cjfa-17226	58	17	respond	respond	VERB
cjfa-17226	58	18	to	to	ADP
cjfa-17226	58	19	the	the	DET
cjfa-17226	58	20	expressed	express	VERB
cjfa-17226	58	21	needs	need	NOUN
cjfa-17226	58	22	of	of	ADP
cjfa-17226	58	23	investors	investor	NOUN
cjfa-17226	58	24	,	,	PUNCT
cjfa-17226	58	25	creditors	creditor	NOUN
cjfa-17226	58	26	and	and	CCONJ
cjfa-17226	58	27	others	other	NOUN
cjfa-17226	58	28	for	for	ADP
cjfa-17226	58	29	risk	risk	NOUN
cjfa-17226	58	30	and	and	CCONJ
cjfa-17226	58	31	return	return	VERB
cjfa-17226	58	32	information	information	NOUN
cjfa-17226	58	33	related	relate	VERB
cjfa-17226	58	34	to	to	ADP
cjfa-17226	58	35	company	company	NOUN
cjfa-17226	58	36	’s	’s	PART
cjfa-17226	58	37	products	product	NOUN
cjfa-17226	58	38	(	(	PUNCT
cjfa-17226	58	39	bojarenko	bojarenko	NOUN
cjfa-17226	58	40	,	,	PUNCT
cjfa-17226	58	41	2017	2017	NUM
cjfa-17226	58	42	;	;	PUNCT
cjfa-17226	58	43	hofbauer	hofbauer	NOUN
cjfa-17226	58	44	,	,	PUNCT
cjfa-17226	58	45	2017	2017	NUM
cjfa-17226	58	46	,	,	PUNCT
cjfa-17226	58	47	pp	pp	ADJ
cjfa-17226	58	48	.	.	PUNCT
cjfa-17226	58	49	20	20	NUM
cjfa-17226	58	50	–	–	PUNCT
cjfa-17226	58	51	31	31	NUM
cjfa-17226	58	52	;	;	PUNCT
cjfa-17226	58	53	šimberová	šimberová	X
cjfa-17226	58	54	,	,	PUNCT
cjfa-17226	58	55	2008	2008	NUM
cjfa-17226	58	56	)	)	PUNCT
cjfa-17226	58	57	.	.	PUNCT
cjfa-17226	59	1	companies	company	NOUN
cjfa-17226	59	2	are	be	AUX
cjfa-17226	59	3	also	also	ADV
cjfa-17226	59	4	trying	try	VERB
cjfa-17226	59	5	to	to	PART
cjfa-17226	59	6	utilize	utilize	VERB
cjfa-17226	59	7	methods	method	NOUN
cjfa-17226	59	8	providing	provide	VERB
cjfa-17226	59	9	full	full	ADJ
cjfa-17226	59	10	transparency	transparency	NOUN
cjfa-17226	59	11	of	of	ADP
cjfa-17226	59	12	the	the	DET
cjfa-17226	59	13	processes	process	NOUN
cjfa-17226	59	14	inside	inside	ADP
cjfa-17226	59	15	it	it	PRON
cjfa-17226	59	16	.	.	PUNCT
cjfa-17226	60	1	they	they	PRON
cjfa-17226	60	2	also	also	ADV
cjfa-17226	60	3	implement	implement	VERB
cjfa-17226	60	4	techniques	technique	NOUN
cjfa-17226	60	5	giving	give	VERB
cjfa-17226	60	6	opportunities	opportunity	NOUN
cjfa-17226	60	7	for	for	ADP
cjfa-17226	60	8	the	the	DET
cjfa-17226	60	9	company	company	NOUN
cjfa-17226	60	10	’s	’s	PART
cjfa-17226	60	11	management	management	NOUN
cjfa-17226	60	12	to	to	PART
cjfa-17226	60	13	accomplish	accomplish	VERB
cjfa-17226	60	14	different	different	ADJ
cjfa-17226	60	15	goals	goal	NOUN
cjfa-17226	60	16	simultaneously	simultaneously	ADV
cjfa-17226	60	17	.	.	PUNCT
cjfa-17226	61	1	(	(	PUNCT
cjfa-17226	61	2	škoda	škoda	PROPN
cjfa-17226	61	3	,	,	PUNCT
cjfa-17226	61	4	lengyelfalusy	lengyelfalusy	NOUN
cjfa-17226	61	5	&	&	CCONJ
cjfa-17226	61	6	gabrhelová	gabrhelová	PROPN
cjfa-17226	61	7	,	,	PUNCT
cjfa-17226	61	8	2017	2017	NUM
cjfa-17226	61	9	;	;	PUNCT
cjfa-17226	61	10	khocha	khocha	PROPN
cjfa-17226	61	11	,	,	PUNCT
cjfa-17226	61	12	2017	2017	NUM
cjfa-17226	61	13	;	;	PUNCT
cjfa-17226	61	14	ruland	ruland	NOUN
cjfa-17226	61	15	,	,	PUNCT
cjfa-17226	61	16	1984	1984	NUM
cjfa-17226	61	17	;	;	PUNCT
cjfa-17226	61	18	pepur	pepur	NOUN
cjfa-17226	61	19	,	,	PUNCT
cjfa-17226	61	20	mihanović	mihanović	PROPN
cjfa-17226	61	21	&	&	CCONJ
cjfa-17226	61	22	pepur	pepur	PROPN
cjfa-17226	61	23	,	,	PUNCT
cjfa-17226	61	24	2013	2013	NUM
cjfa-17226	61	25	)	)	PUNCT
cjfa-17226	61	26	.	.	PUNCT
cjfa-17226	62	1	for	for	ADP
cjfa-17226	62	2	the	the	DET
cjfa-17226	62	3	purpose	purpose	NOUN
cjfa-17226	62	4	of	of	ADP
cjfa-17226	62	5	financial	financial	ADJ
cjfa-17226	62	6	reporting	reporting	NOUN
cjfa-17226	62	7	,	,	PUNCT
cjfa-17226	62	8	an	an	DET
cjfa-17226	62	9	operating	operating	NOUN
cjfa-17226	62	10	segment	segment	NOUN
cjfa-17226	62	11	should	should	AUX
cjfa-17226	62	12	be	be	AUX
cjfa-17226	62	13	identified	identify	VERB
cjfa-17226	62	14	,	,	PUNCT
cjfa-17226	62	15	if	if	SCONJ
cjfa-17226	62	16	the	the	DET
cjfa-17226	62	17	predominant	predominant	ADJ
cjfa-17226	62	18	part	part	NOUN
cjfa-17226	62	19	of	of	ADP
cjfa-17226	62	20	its	its	PRON
cjfa-17226	62	21	revenue	revenue	NOUN
cjfa-17226	62	22	arises	arise	VERB
cjfa-17226	62	23	from	from	ADP
cjfa-17226	62	24	sales	sale	NOUN
cjfa-17226	62	25	to	to	ADP
cjfa-17226	62	26	external	external	ADJ
cjfa-17226	62	27	customers	customer	NOUN
cjfa-17226	62	28	.	.	PUNCT
cjfa-17226	63	1	in	in	ADP
cjfa-17226	63	2	this	this	DET
cjfa-17226	63	3	respect	respect	NOUN
cjfa-17226	63	4	,	,	PUNCT
cjfa-17226	63	5	ifrs	ifrs	NOUN
cjfa-17226	63	6	8	8	NUM
cjfa-17226	63	7	sets	set	VERB
cjfa-17226	63	8	three	three	NUM
cjfa-17226	63	9	important	important	ADJ
cjfa-17226	63	10	conditions	condition	NOUN
cjfa-17226	63	11	:	:	PUNCT
cjfa-17226	63	12	first	first	ADV
cjfa-17226	63	13	,	,	PUNCT
cjfa-17226	63	14	sales	sale	NOUN
cjfa-17226	63	15	revenue	revenue	NOUN
cjfa-17226	63	16	as	as	ADP
cjfa-17226	63	17	a	a	DET
cjfa-17226	63	18	whole	whole	ADJ
cjfa-17226	63	19	(	(	PUNCT
cjfa-17226	63	20	i.e.	i.e.	X
cjfa-17226	63	21	to	to	ADP
cjfa-17226	63	22	both	both	CCONJ
cjfa-17226	63	23	external	external	ADJ
cjfa-17226	63	24	and	and	CCONJ
cjfa-17226	63	25	internal	internal	ADJ
cjfa-17226	63	26	customers	customer	NOUN
cjfa-17226	63	27	)	)	PUNCT
cjfa-17226	63	28	are	be	AUX
cjfa-17226	63	29	10	10	NUM
cjfa-17226	63	30	%	%	NOUN
cjfa-17226	63	31	or	or	CCONJ
cjfa-17226	63	32	more	more	ADJ
cjfa-17226	63	33	of	of	ADP
cjfa-17226	63	34	the	the	DET
cjfa-17226	63	35	total	total	ADJ
cjfa-17226	63	36	revenue	revenue	NOUN
cjfa-17226	63	37	of	of	ADP
cjfa-17226	63	38	all	all	DET
cjfa-17226	63	39	sectors	sector	NOUN
cjfa-17226	63	40	.	.	PUNCT
cjfa-17226	64	1	second	second	ADV
cjfa-17226	64	2	,	,	PUNCT
cjfa-17226	64	3	the	the	DET
cjfa-17226	64	4	financial	financial	ADJ
cjfa-17226	64	5	result	result	NOUN
cjfa-17226	64	6	(	(	PUNCT
cjfa-17226	64	7	differentiated	differentiate	VERB
cjfa-17226	64	8	in	in	ADP
cjfa-17226	64	9	profit	profit	NOUN
cjfa-17226	64	10	or	or	CCONJ
cjfa-17226	64	11	loss	loss	NOUN
cjfa-17226	64	12	)	)	PUNCT
cjfa-17226	64	13	of	of	ADP
cjfa-17226	64	14	an	an	DET
cjfa-17226	64	15	emerging	emerge	VERB
cjfa-17226	64	16	segment	segment	NOUN
cjfa-17226	64	17	is	be	AUX
cjfa-17226	64	18	10	10	NUM
cjfa-17226	64	19	%	%	NOUN
cjfa-17226	64	20	or	or	CCONJ
cjfa-17226	64	21	more	more	ADJ
cjfa-17226	64	22	of	of	ADP
cjfa-17226	64	23	the	the	DET
cjfa-17226	64	24	total	total	ADJ
cjfa-17226	64	25	financial	financial	ADJ
cjfa-17226	64	26	result	result	NOUN
cjfa-17226	64	27	(	(	PUNCT
cjfa-17226	64	28	differentiated	differentiate	VERB
cjfa-17226	64	29	in	in	ADP
cjfa-17226	64	30	profit	profit	NOUN
cjfa-17226	64	31	or	or	CCONJ
cjfa-17226	64	32	loss	loss	NOUN
cjfa-17226	64	33	)	)	PUNCT
cjfa-17226	64	34	for	for	ADP
cjfa-17226	64	35	the	the	DET
cjfa-17226	64	36	company	company	NOUN
cjfa-17226	64	37	as	as	ADP
cjfa-17226	64	38	a	a	DET
cjfa-17226	64	39	whole	whole	NOUN
cjfa-17226	64	40	.	.	PUNCT
cjfa-17226	65	1	third	third	ADJ
cjfa-17226	65	2	,	,	PUNCT
cjfa-17226	65	3	the	the	DET
cjfa-17226	65	4	segmental	segmental	ADJ
cjfa-17226	65	5	assets	asset	NOUN
cjfa-17226	65	6	are	be	AUX
cjfa-17226	65	7	10	10	NUM
cjfa-17226	65	8	%	%	NOUN
cjfa-17226	65	9	or	or	CCONJ
cjfa-17226	65	10	more	more	ADJ
cjfa-17226	65	11	of	of	ADP
cjfa-17226	65	12	the	the	DET
cjfa-17226	65	13	company	company	NOUN
cjfa-17226	65	14	’s	’s	PART
cjfa-17226	65	15	total	total	ADJ
cjfa-17226	65	16	assets	asset	NOUN
cjfa-17226	65	17	.	.	PUNCT
cjfa-17226	66	1	at	at	ADP
cjfa-17226	66	2	the	the	DET
cjfa-17226	66	3	discretion	discretion	NOUN
cjfa-17226	66	4	of	of	ADP
cjfa-17226	66	5	company	company	NOUN
cjfa-17226	66	6	’s	’s	PART
cjfa-17226	66	7	management	management	NOUN
cjfa-17226	66	8	,	,	PUNCT
cjfa-17226	66	9	an	an	DET
cjfa-17226	66	10	operating	operate	VERB
cjfa-17226	66	11	segment	segment	NOUN
cjfa-17226	66	12	eligible	eligible	ADJ
cjfa-17226	66	13	for	for	ADP
cjfa-17226	66	14	reporting	report	VERB
cjfa-17226	66	15	in	in	ADP
cjfa-17226	66	16	the	the	DET
cjfa-17226	66	17	prior	prior	ADJ
cjfa-17226	66	18	period	period	NOUN
cjfa-17226	66	19	,	,	PUNCT
cjfa-17226	66	20	may	may	AUX
cjfa-17226	66	21	continue	continue	VERB
cjfa-17226	66	22	to	to	PART
cjfa-17226	66	23	be	be	AUX
cjfa-17226	66	24	reported	report	VERB
cjfa-17226	66	25	in	in	ADP
cjfa-17226	66	26	the	the	DET
cjfa-17226	66	27	current	current	ADJ
cjfa-17226	66	28	period	period	NOUN
cjfa-17226	66	29	,	,	PUNCT
cjfa-17226	66	30	even	even	ADV
cjfa-17226	66	31	though	though	SCONJ
cjfa-17226	66	32	it	it	PRON
cjfa-17226	66	33	does	do	AUX
cjfa-17226	66	34	not	not	PART
cjfa-17226	66	35	meet	meet	VERB
cjfa-17226	66	36	the	the	DET
cjfa-17226	66	37	accounting	accounting	NOUN
cjfa-17226	66	38	standards	standard	NOUN
cjfa-17226	66	39	,	,	PUNCT
cjfa-17226	66	40	but	but	CCONJ
cjfa-17226	66	41	continues	continue	VERB
cjfa-17226	66	42	to	to	PART
cjfa-17226	66	43	be	be	AUX
cjfa-17226	66	44	of	of	ADP
cjfa-17226	66	45	strategic	strategic	ADJ
cjfa-17226	66	46	importance	importance	NOUN
cjfa-17226	66	47	for	for	ADP
cjfa-17226	66	48	the	the	DET
cjfa-17226	66	49	company	company	NOUN
cjfa-17226	66	50	’s	’s	PART
cjfa-17226	66	51	management	management	NOUN
cjfa-17226	66	52	.	.	PUNCT
cjfa-17226	67	1	the	the	DET
cjfa-17226	67	2	senior	senior	ADJ
cjfa-17226	67	3	management	management	NOUN
cjfa-17226	67	4	investment	investment	NOUN
cjfa-17226	67	5	centre	centre	NOUN
cjfa-17226	67	6	os	os	NOUN
cjfa-17226	67	7	1	1	NUM
cjfa-17226	67	8	os	os	NOUN
cjfa-17226	67	9	2	2	NUM
cjfa-17226	67	10	os	os	NOUN
cjfa-17226	67	11	3	3	NUM
cjfa-17226	67	12	manufacturing	manufacturing	NOUN
cjfa-17226	67	13	marketing	marketing	NOUN
cjfa-17226	67	14	finance	finance	NOUN
cjfa-17226	67	15	profit	profit	NOUN
cjfa-17226	67	16	centre	centre	NOUN
cjfa-17226	67	17	revenue	revenue	NOUN
cjfa-17226	67	18	/	/	SYM
cjfa-17226	67	19	cost	cost	NOUN
cjfa-17226	67	20	centre	centre	NOUN
cjfa-17226	67	21	s	s	PART
cjfa-17226	67	22	o	o	NOUN
cjfa-17226	67	23	u	u	NOUN
cjfa-17226	67	24	r	r	NOUN
cjfa-17226	67	25	c	c	NOUN
cjfa-17226	67	26	e	e	NOUN
cjfa-17226	67	27	:	:	PUNCT
cjfa-17226	67	28	adapted	adapt	VERB
cjfa-17226	67	29	from	from	ADP
cjfa-17226	67	30	:	:	PUNCT
cjfa-17226	67	31	papazov	papazov	NOUN
cjfa-17226	67	32	,	,	PUNCT
cjfa-17226	67	33	2012	2012	NUM
cjfa-17226	67	34	,	,	PUNCT
cjfa-17226	67	35	p.	p.	NOUN
cjfa-17226	67	36	110	110	NUM
cjfa-17226	67	37	.	.	PUNCT
cjfa-17226	68	1	the	the	DET
cjfa-17226	68	2	financial	financial	ADJ
cjfa-17226	68	3	reporting	reporting	NOUN
cjfa-17226	68	4	in	in	ADP
cjfa-17226	68	5	diversified	diversified	ADJ
cjfa-17226	68	6	enterprises	enterprise	NOUN
cjfa-17226	68	7	is	be	AUX
cjfa-17226	68	8	tied	tie	VERB
cjfa-17226	68	9	to	to	ADP
cjfa-17226	68	10	the	the	DET
cjfa-17226	68	11	accounting	accounting	NOUN
cjfa-17226	68	12	policies	policy	NOUN
cjfa-17226	68	13	adopted	adopt	VERB
cjfa-17226	68	14	by	by	ADP
cjfa-17226	68	15	their	their	PRON
cjfa-17226	68	16	management	management	NOUN
cjfa-17226	68	17	.	.	PUNCT
cjfa-17226	69	1	in	in	ADP
cjfa-17226	69	2	this	this	DET
cjfa-17226	69	3	regard	regard	NOUN
cjfa-17226	69	4	,	,	PUNCT
cjfa-17226	69	5	it	it	PRON
cjfa-17226	69	6	is	be	AUX
cjfa-17226	69	7	important	important	ADJ
cjfa-17226	69	8	to	to	PART
cjfa-17226	69	9	define	define	VERB
cjfa-17226	69	10	the	the	DET
cjfa-17226	69	11	scope	scope	NOUN
cjfa-17226	69	12	of	of	ADP
cjfa-17226	69	13	the	the	DET
cjfa-17226	69	14	assets	asset	NOUN
cjfa-17226	69	15	of	of	ADP
cjfa-17226	69	16	the	the	DET
cjfa-17226	69	17	operating	operate	VERB
cjfa-17226	69	18	segments	segment	NOUN
cjfa-17226	69	19	,	,	PUNCT
cjfa-17226	69	20	i.e.	i.e.	X
cjfa-17226	69	21	those	those	DET
cjfa-17226	69	22	assets	asset	NOUN
cjfa-17226	69	23	which	which	PRON
cjfa-17226	69	24	have	have	AUX
cjfa-17226	69	25	been	be	AUX
cjfa-17226	69	26	engaged	engage	VERB
cjfa-17226	69	27	in	in	ADP
cjfa-17226	69	28	the	the	DET
cjfa-17226	69	29	operational	operational	ADJ
cjfa-17226	69	30	activities	activity	NOUN
cjfa-17226	69	31	of	of	ADP
cjfa-17226	69	32	the	the	DET
cjfa-17226	69	33	segment	segment	NOUN
cjfa-17226	69	34	or	or	CCONJ
cjfa-17226	69	35	can	can	AUX
cjfa-17226	69	36	be	be	AUX
cjfa-17226	69	37	attributed	attribute	VERB
cjfa-17226	69	38	to	to	ADP
cjfa-17226	69	39	it	it	PRON
cjfa-17226	69	40	on	on	ADP
cjfa-17226	69	41	a	a	DET
cjfa-17226	69	42	reasonable	reasonable	ADJ
cjfa-17226	69	43	basis	basis	NOUN
cjfa-17226	69	44	.	.	PUNCT
cjfa-17226	70	1	in	in	ADP
cjfa-17226	70	2	some	some	DET
cjfa-17226	70	3	cases	case	NOUN
cjfa-17226	70	4	,	,	PUNCT
cjfa-17226	70	5	for	for	ADP
cjfa-17226	70	6	strategic	strategic	ADJ
cjfa-17226	70	7	management	management	NOUN
cjfa-17226	70	8	purposes	purpose	NOUN
cjfa-17226	70	9	,	,	PUNCT
cjfa-17226	70	10	revenues	revenue	NOUN
cjfa-17226	70	11	,	,	PUNCT
cjfa-17226	70	12	expenses	expense	NOUN
cjfa-17226	70	13	,	,	PUNCT
cjfa-17226	70	14	or	or	CCONJ
cjfa-17226	70	15	assets	asset	NOUN
cjfa-17226	70	16	may	may	AUX
cjfa-17226	70	17	be	be	AUX
cjfa-17226	70	18	allocated	allocate	VERB
cjfa-17226	70	19	to	to	ADP
cjfa-17226	70	20	certain	certain	ADJ
cjfa-17226	70	21	operating	operating	NOUN
cjfa-17226	70	22	segments	segment	NOUN
cjfa-17226	70	23	on	on	ADP
cjfa-17226	70	24	a	a	DET
cjfa-17226	70	25	basis	basis	NOUN
cjfa-17226	70	26	that	that	PRON
cjfa-17226	70	27	is	be	AUX
cjfa-17226	70	28	reasonably	reasonably	ADV
cjfa-17226	70	29	chosen	choose	VERB
cjfa-17226	70	30	by	by	ADP
cjfa-17226	70	31	the	the	DET
cjfa-17226	70	32	entity	entity	NOUN
cjfa-17226	70	33	’s	’s	PART
cjfa-17226	70	34	management	management	NOUN
cjfa-17226	70	35	,	,	PUNCT
cjfa-17226	70	36	but	but	CCONJ
cjfa-17226	70	37	from	from	ADP
cjfa-17226	70	38	the	the	DET
cjfa-17226	70	39	point	point	NOUN
cjfa-17226	70	40	of	of	ADP
cjfa-17226	70	41	view	view	NOUN
cjfa-17226	70	42	of	of	ADP
cjfa-17226	70	43	external	external	ADJ
cjfa-17226	70	44	users	user	NOUN
cjfa-17226	70	45	the	the	DET
cjfa-17226	70	46	financial	financial	ADJ
cjfa-17226	70	47	statements	statement	NOUN
cjfa-17226	70	48	could	could	AUX
cjfa-17226	70	49	be	be	AUX
cjfa-17226	70	50	considered	consider	VERB
cjfa-17226	70	51	subjective	subjective	ADJ
cjfa-17226	70	52	,	,	PUNCT
cjfa-17226	70	53	controversial	controversial	ADJ
cjfa-17226	70	54	,	,	PUNCT
cjfa-17226	70	55	or	or	CCONJ
cjfa-17226	70	56	difficult	difficult	ADJ
cjfa-17226	70	57	to	to	PART
cjfa-17226	70	58	understand	understand	VERB
cjfa-17226	70	59	(	(	PUNCT
cjfa-17226	70	60	the	the	DET
cjfa-17226	70	61	examples	example	NOUN
cjfa-17226	70	62	of	of	ADP
cjfa-17226	70	63	complex	complex	ADJ
cjfa-17226	70	64	engineering	engineering	NOUN
cjfa-17226	70	65	manufacturing	manufacturing	NOUN
cjfa-17226	70	66	,	,	PUNCT
cjfa-17226	70	67	chemical	chemical	NOUN
cjfa-17226	70	68	or	or	CCONJ
cjfa-17226	70	69	similar	similar	ADJ
cjfa-17226	70	70	production	production	NOUN
cjfa-17226	70	71	)	)	PUNCT
cjfa-17226	70	72	.	.	PUNCT
cjfa-17226	71	1	there	there	PRON
cjfa-17226	71	2	are	be	VERB
cjfa-17226	71	3	also	also	ADV
cjfa-17226	71	4	opposite	opposite	ADJ
cjfa-17226	71	5	cases	case	NOUN
cjfa-17226	71	6	,	,	PUNCT
cjfa-17226	71	7	when	when	SCONJ
cjfa-17226	71	8	the	the	DET
cjfa-17226	71	9	entity	entity	NOUN
cjfa-17226	71	10	’s	’s	PART
cjfa-17226	71	11	management	management	NOUN
cjfa-17226	71	12	decides	decide	VERB
cjfa-17226	71	13	that	that	SCONJ
cjfa-17226	71	14	for	for	SCONJ
cjfa-17226	71	15	the	the	DET
cjfa-17226	71	16	purposes	purpose	NOUN
cjfa-17226	71	17	of	of	ADP
cjfa-17226	71	18	management	management	NOUN
cjfa-17226	71	19	reporting	report	VERB
cjfa-17226	71	20	it	it	PRON
cjfa-17226	71	21	will	will	AUX
cjfa-17226	71	22	not	not	PART
cjfa-17226	71	23	refer	refer	VERB
cjfa-17226	71	24	to	to	ADP
cjfa-17226	71	25	revenues	revenue	NOUN
cjfa-17226	71	26	,	,	PUNCT
cjfa-17226	71	27	expenses	expense	NOUN
cjfa-17226	71	28	or	or	CCONJ
cjfa-17226	71	29	assets	asset	NOUN
cjfa-17226	71	30	for	for	ADP
cjfa-17226	71	31	any	any	PRON
cjfa-17226	71	32	of	of	ADP
cjfa-17226	71	33	the	the	DET
cjfa-17226	71	34	segregated	segregated	ADJ
cjfa-17226	71	35	operating	operate	VERB
cjfa-17226	71	36	segments	segment	NOUN
cjfa-17226	71	37	,	,	PUNCT
cjfa-17226	71	38	although	although	SCONJ
cjfa-17226	71	39	there	there	PRON
cjfa-17226	71	40	is	be	VERB
cjfa-17226	71	41	a	a	DET
cjfa-17226	71	42	reason	reason	NOUN
cjfa-17226	71	43	for	for	ADP
cjfa-17226	71	44	such	such	DET
cjfa-17226	71	45	an	an	DET
cjfa-17226	71	46	action	action	NOUN
cjfa-17226	71	47	due	due	ADP
cjfa-17226	71	48	to	to	ADP
cjfa-17226	71	49	existing	exist	VERB
cjfa-17226	71	50	financial	financial	ADJ
cjfa-17226	71	51	reporting	reporting	NOUN
cjfa-17226	71	52	norms	norm	NOUN
cjfa-17226	71	53	.	.	PUNCT
cjfa-17226	72	1	to	to	PART
cjfa-17226	72	2	justify	justify	VERB
cjfa-17226	72	3	whether	whether	SCONJ
cjfa-17226	72	4	an	an	DET
cjfa-17226	72	5	income	income	NOUN
cjfa-17226	72	6	or	or	CCONJ
cjfa-17226	72	7	expense	expense	NOUN
cjfa-17226	72	8	is	be	AUX
cjfa-17226	72	9	attributable	attributable	ADJ
cjfa-17226	72	10	to	to	ADP
cjfa-17226	72	11	a	a	DET
cjfa-17226	72	12	relevant	relevant	ADJ
cjfa-17226	72	13	operating	operating	NOUN
cjfa-17226	72	14	segment	segment	NOUN
cjfa-17226	72	15	,	,	PUNCT
cjfa-17226	72	16	managers	manager	NOUN
cjfa-17226	72	17	need	need	VERB
cjfa-17226	72	18	to	to	PART
cjfa-17226	72	19	assess	assess	VERB
cjfa-17226	72	20	whether	whether	SCONJ
cjfa-17226	72	21	associated	associated	ADJ
cjfa-17226	72	22	risks	risk	NOUN
cjfa-17226	72	23	and	and	CCONJ
cjfa-17226	72	24	returns	return	NOUN
cjfa-17226	72	25	are	be	AUX
cjfa-17226	72	26	product	product	NOUN
cjfa-17226	72	27	-	-	PUNCT
cjfa-17226	72	28	dependent	dependent	ADJ
cjfa-17226	72	29	variables	variable	NOUN
cjfa-17226	72	30	.	.	PUNCT
cjfa-17226	73	1	for	for	ADP
cjfa-17226	73	2	example	example	NOUN
cjfa-17226	73	3	,	,	PUNCT
cjfa-17226	73	4	when	when	SCONJ
cjfa-17226	73	5	advertising	advertise	VERB
cjfa-17226	73	6	a	a	DET
cjfa-17226	73	7	product	product	NOUN
cjfa-17226	73	8	of	of	ADP
cjfa-17226	73	9	a	a	DET
cjfa-17226	73	10	company	company	NOUN
cjfa-17226	73	11	,	,	PUNCT
cjfa-17226	73	12	it	it	PRON
cjfa-17226	73	13	is	be	AUX
cjfa-17226	73	14	sometimes	sometimes	ADV
cjfa-17226	73	15	difficult	difficult	ADJ
cjfa-17226	73	16	to	to	PART
cjfa-17226	73	17	assess	assess	VERB
cjfa-17226	73	18	whether	whether	SCONJ
cjfa-17226	73	19	risks	risk	NOUN
cjfa-17226	73	20	and	and	CCONJ
cjfa-17226	73	21	benefits	benefit	NOUN
cjfa-17226	73	22	relate	relate	VERB
cjfa-17226	73	23	to	to	ADP
cjfa-17226	73	24	that	that	DET
cjfa-17226	73	25	product	product	NOUN
cjfa-17226	73	26	only	only	ADV
cjfa-17226	73	27	or	or	CCONJ
cjfa-17226	73	28	would	would	AUX
cjfa-17226	73	29	have	have	VERB
cjfa-17226	73	30	an	an	DET
cjfa-17226	73	31	impact	impact	NOUN
cjfa-17226	73	32	on	on	ADP
cjfa-17226	73	33	the	the	DET
cjfa-17226	73	34	entity	entity	NOUN
cjfa-17226	73	35	as	as	ADP
cjfa-17226	73	36	a	a	DET
cjfa-17226	73	37	whole	whole	NOUN
cjfa-17226	73	38	.	.	PUNCT
cjfa-17226	74	1	accordingly	accordingly	ADV
cjfa-17226	74	2	,	,	PUNCT
cjfa-17226	74	3	the	the	DET
cjfa-17226	74	4	question	question	NOUN
cjfa-17226	74	5	of	of	ADP
cjfa-17226	74	6	revenue	revenue	NOUN
cjfa-17226	74	7	and	and	CCONJ
cjfa-17226	74	8	expense	expense	NOUN
cjfa-17226	74	9	allocation	allocation	NOUN
cjfa-17226	74	10	arises	arise	VERB
cjfa-17226	74	11	.	.	PUNCT
cjfa-17226	75	1	lyudmila	lyudmila	PROPN
cjfa-17226	75	2	mihaylova	mihaylova	PROPN
cjfa-17226	75	3	,	,	PUNCT
cjfa-17226	75	4	emil	emil	PROPN
cjfa-17226	75	5	papazov26	papazov26	VERB
cjfa-17226	75	6	the	the	DET
cjfa-17226	75	7	practical	practical	ADJ
cjfa-17226	75	8	experience	experience	NOUN
cjfa-17226	75	9	shows	show	VERB
cjfa-17226	75	10	that	that	SCONJ
cjfa-17226	75	11	the	the	DET
cjfa-17226	75	12	management	management	NOUN
cjfa-17226	75	13	reporting	reporting	NOUN
cjfa-17226	75	14	system	system	NOUN
cjfa-17226	75	15	usually	usually	ADV
cjfa-17226	75	16	provides	provide	VERB
cjfa-17226	75	17	good	good	ADJ
cjfa-17226	75	18	evidence	evidence	NOUN
cjfa-17226	75	19	of	of	ADP
cjfa-17226	75	20	the	the	DET
cjfa-17226	75	21	prevailing	prevail	VERB
cjfa-17226	75	22	sources	source	NOUN
cjfa-17226	75	23	of	of	ADP
cjfa-17226	75	24	risks	risk	NOUN
cjfa-17226	75	25	and	and	CCONJ
cjfa-17226	75	26	expected	expect	VERB
cjfa-17226	75	27	returns	return	NOUN
cjfa-17226	75	28	that	that	PRON
cjfa-17226	75	29	are	be	AUX
cjfa-17226	75	30	also	also	ADV
cjfa-17226	75	31	used	use	VERB
cjfa-17226	75	32	for	for	ADP
cjfa-17226	75	33	financial	financial	ADJ
cjfa-17226	75	34	reporting	reporting	NOUN
cjfa-17226	75	35	purposes	purpose	NOUN
cjfa-17226	75	36	by	by	ADP
cjfa-17226	75	37	operating	operate	VERB
cjfa-17226	75	38	segments	segment	NOUN
cjfa-17226	75	39	.	.	PUNCT
cjfa-17226	76	1	in	in	ADP
cjfa-17226	76	2	90	90	NUM
cjfa-17226	76	3	%	%	NOUN
cjfa-17226	76	4	of	of	ADP
cjfa-17226	76	5	the	the	DET
cjfa-17226	76	6	cases	case	NOUN
cjfa-17226	76	7	,	,	PUNCT
cjfa-17226	76	8	a	a	DET
cjfa-17226	76	9	unit	unit	NOUN
cjfa-17226	76	10	renders	render	VERB
cjfa-17226	76	11	in	in	ADP
cjfa-17226	76	12	its	its	PRON
cjfa-17226	76	13	statements	statement	NOUN
cjfa-17226	76	14	an	an	DET
cjfa-17226	76	15	account	account	NOUN
cjfa-17226	76	16	of	of	ADP
cjfa-17226	76	17	information	information	NOUN
cjfa-17226	76	18	by	by	ADP
cjfa-17226	76	19	operating	operate	VERB
cjfa-17226	76	20	segments	segment	NOUN
cjfa-17226	76	21	in	in	ADP
cjfa-17226	76	22	the	the	DET
cjfa-17226	76	23	same	same	ADJ
cjfa-17226	76	24	way	way	NOUN
cjfa-17226	76	25	,	,	PUNCT
cjfa-17226	76	26	as	as	SCONJ
cjfa-17226	76	27	it	it	PRON
cjfa-17226	76	28	reports	report	VERB
cjfa-17226	76	29	strategically	strategically	ADV
cjfa-17226	76	30	important	important	ADJ
cjfa-17226	76	31	facts	fact	NOUN
cjfa-17226	76	32	and	and	CCONJ
cjfa-17226	76	33	circumstances	circumstance	NOUN
cjfa-17226	76	34	to	to	ADP
cjfa-17226	76	35	the	the	DET
cjfa-17226	76	36	senior	senior	ADJ
cjfa-17226	76	37	management	management	NOUN
cjfa-17226	76	38	.	.	PUNCT
cjfa-17226	77	1	the	the	DET
cjfa-17226	77	2	idea	idea	NOUN
cjfa-17226	77	3	of	of	ADP
cjfa-17226	77	4	such	such	ADJ
cjfa-17226	77	5	solutions	solution	NOUN
cjfa-17226	77	6	is	be	AUX
cjfa-17226	77	7	to	to	PART
cjfa-17226	77	8	increase	increase	VERB
cjfa-17226	77	9	the	the	DET
cjfa-17226	77	10	intelligibility	intelligibility	NOUN
cjfa-17226	77	11	of	of	ADP
cjfa-17226	77	12	the	the	DET
cjfa-17226	77	13	received	receive	VERB
cjfa-17226	77	14	information	information	NOUN
cjfa-17226	77	15	and	and	CCONJ
cjfa-17226	77	16	to	to	PART
cjfa-17226	77	17	respond	respond	VERB
cjfa-17226	77	18	to	to	ADP
cjfa-17226	77	19	the	the	DET
cjfa-17226	77	20	expressed	express	VERB
cjfa-17226	77	21	needs	need	NOUN
cjfa-17226	77	22	of	of	ADP
cjfa-17226	77	23	investors	investor	NOUN
cjfa-17226	77	24	,	,	PUNCT
cjfa-17226	77	25	creditors	creditor	NOUN
cjfa-17226	77	26	and	and	CCONJ
cjfa-17226	77	27	others	other	NOUN
cjfa-17226	77	28	for	for	ADP
cjfa-17226	77	29	risk	risk	NOUN
cjfa-17226	77	30	and	and	CCONJ
cjfa-17226	77	31	return	return	VERB
cjfa-17226	77	32	information	information	NOUN
cjfa-17226	77	33	related	relate	VERB
cjfa-17226	77	34	to	to	ADP
cjfa-17226	77	35	company	company	NOUN
cjfa-17226	77	36	’s	’s	PART
cjfa-17226	77	37	products	product	NOUN
cjfa-17226	77	38	(	(	PUNCT
cjfa-17226	77	39	bojarenko	bojarenko	NOUN
cjfa-17226	77	40	,	,	PUNCT
cjfa-17226	77	41	2017	2017	NUM
cjfa-17226	77	42	;	;	PUNCT
cjfa-17226	77	43	hofbauer	hofbauer	NOUN
cjfa-17226	77	44	,	,	PUNCT
cjfa-17226	77	45	2017	2017	NUM
cjfa-17226	77	46	,	,	PUNCT
cjfa-17226	77	47	pp	pp	ADP
cjfa-17226	77	48	.	.	PUNCT
cjfa-17226	78	1	20–31	20–31	NUM
cjfa-17226	78	2	;	;	PUNCT
cjfa-17226	78	3	šimberová	šimberová	X
cjfa-17226	78	4	,	,	PUNCT
cjfa-17226	78	5	2008	2008	NUM
cjfa-17226	78	6	)	)	PUNCT
cjfa-17226	78	7	.	.	PUNCT
cjfa-17226	79	1	companies	company	NOUN
cjfa-17226	79	2	are	be	AUX
cjfa-17226	79	3	also	also	ADV
cjfa-17226	79	4	trying	try	VERB
cjfa-17226	79	5	to	to	PART
cjfa-17226	79	6	utilize	utilize	VERB
cjfa-17226	79	7	methods	method	NOUN
cjfa-17226	79	8	providing	provide	VERB
cjfa-17226	79	9	full	full	ADJ
cjfa-17226	79	10	transparency	transparency	NOUN
cjfa-17226	79	11	of	of	ADP
cjfa-17226	79	12	the	the	DET
cjfa-17226	79	13	processes	process	NOUN
cjfa-17226	79	14	inside	inside	ADP
cjfa-17226	79	15	it	it	PRON
cjfa-17226	79	16	.	.	PUNCT
cjfa-17226	80	1	they	they	PRON
cjfa-17226	80	2	also	also	ADV
cjfa-17226	80	3	implement	implement	VERB
cjfa-17226	80	4	techniques	technique	NOUN
cjfa-17226	80	5	giving	give	VERB
cjfa-17226	80	6	opportunities	opportunity	NOUN
cjfa-17226	80	7	for	for	ADP
cjfa-17226	80	8	the	the	DET
cjfa-17226	80	9	company	company	NOUN
cjfa-17226	80	10	’s	’s	PART
cjfa-17226	80	11	management	management	NOUN
cjfa-17226	80	12	to	to	PART
cjfa-17226	80	13	accomplish	accomplish	VERB
cjfa-17226	80	14	different	different	ADJ
cjfa-17226	80	15	goals	goal	NOUN
cjfa-17226	80	16	simultaneously	simultaneously	ADV
cjfa-17226	80	17	.	.	PUNCT
cjfa-17226	81	1	(	(	PUNCT
cjfa-17226	81	2	škoda	škoda	PROPN
cjfa-17226	81	3	,	,	PUNCT
cjfa-17226	81	4	lengyelfalusy	lengyelfalusy	NOUN
cjfa-17226	81	5	&	&	CCONJ
cjfa-17226	81	6	gabrhelová	gabrhelová	PROPN
cjfa-17226	81	7	,	,	PUNCT
cjfa-17226	81	8	2017	2017	NUM
cjfa-17226	81	9	;	;	PUNCT
cjfa-17226	81	10	khocha	khocha	PROPN
cjfa-17226	81	11	,	,	PUNCT
cjfa-17226	81	12	2017	2017	NUM
cjfa-17226	81	13	;	;	PUNCT
cjfa-17226	81	14	ruland	ruland	NOUN
cjfa-17226	81	15	,	,	PUNCT
cjfa-17226	81	16	1984	1984	NUM
cjfa-17226	81	17	;	;	PUNCT
cjfa-17226	81	18	pepur	pepur	NOUN
cjfa-17226	81	19	,	,	PUNCT
cjfa-17226	81	20	mihanović	mihanović	PROPN
cjfa-17226	81	21	&	&	CCONJ
cjfa-17226	81	22	pepur	pepur	PROPN
cjfa-17226	81	23	,	,	PUNCT
cjfa-17226	81	24	2013	2013	NUM
cjfa-17226	81	25	)	)	PUNCT
cjfa-17226	81	26	.	.	PUNCT
cjfa-17226	82	1	for	for	ADP
cjfa-17226	82	2	the	the	DET
cjfa-17226	82	3	purpose	purpose	NOUN
cjfa-17226	82	4	of	of	ADP
cjfa-17226	82	5	financial	financial	ADJ
cjfa-17226	82	6	reporting	reporting	NOUN
cjfa-17226	82	7	,	,	PUNCT
cjfa-17226	82	8	an	an	DET
cjfa-17226	82	9	operating	operating	NOUN
cjfa-17226	82	10	segment	segment	NOUN
cjfa-17226	82	11	should	should	AUX
cjfa-17226	82	12	be	be	AUX
cjfa-17226	82	13	identified	identify	VERB
cjfa-17226	82	14	,	,	PUNCT
cjfa-17226	82	15	if	if	SCONJ
cjfa-17226	82	16	the	the	DET
cjfa-17226	82	17	predominant	predominant	ADJ
cjfa-17226	82	18	part	part	NOUN
cjfa-17226	82	19	of	of	ADP
cjfa-17226	82	20	its	its	PRON
cjfa-17226	82	21	revenue	revenue	NOUN
cjfa-17226	82	22	arises	arise	VERB
cjfa-17226	82	23	from	from	ADP
cjfa-17226	82	24	sales	sale	NOUN
cjfa-17226	82	25	to	to	ADP
cjfa-17226	82	26	external	external	ADJ
cjfa-17226	82	27	customers	customer	NOUN
cjfa-17226	82	28	.	.	PUNCT
cjfa-17226	83	1	in	in	ADP
cjfa-17226	83	2	this	this	DET
cjfa-17226	83	3	respect	respect	NOUN
cjfa-17226	83	4	,	,	PUNCT
cjfa-17226	83	5	ifrs	ifrs	NOUN
cjfa-17226	83	6	8	8	NUM
cjfa-17226	83	7	sets	set	VERB
cjfa-17226	83	8	three	three	NUM
cjfa-17226	83	9	important	important	ADJ
cjfa-17226	83	10	conditions	condition	NOUN
cjfa-17226	83	11	:	:	PUNCT
cjfa-17226	83	12	first	first	ADV
cjfa-17226	83	13	,	,	PUNCT
cjfa-17226	83	14	sales	sale	NOUN
cjfa-17226	83	15	revenue	revenue	NOUN
cjfa-17226	83	16	as	as	ADP
cjfa-17226	83	17	a	a	DET
cjfa-17226	83	18	whole	whole	ADJ
cjfa-17226	83	19	(	(	PUNCT
cjfa-17226	83	20	i.e.	i.e.	X
cjfa-17226	83	21	to	to	ADP
cjfa-17226	83	22	both	both	CCONJ
cjfa-17226	83	23	external	external	ADJ
cjfa-17226	83	24	and	and	CCONJ
cjfa-17226	83	25	internal	internal	ADJ
cjfa-17226	83	26	customers	customer	NOUN
cjfa-17226	83	27	)	)	PUNCT
cjfa-17226	83	28	are	be	AUX
cjfa-17226	83	29	10	10	NUM
cjfa-17226	83	30	%	%	NOUN
cjfa-17226	83	31	or	or	CCONJ
cjfa-17226	83	32	more	more	ADJ
cjfa-17226	83	33	of	of	ADP
cjfa-17226	83	34	the	the	DET
cjfa-17226	83	35	total	total	ADJ
cjfa-17226	83	36	revenue	revenue	NOUN
cjfa-17226	83	37	of	of	ADP
cjfa-17226	83	38	all	all	DET
cjfa-17226	83	39	sectors	sector	NOUN
cjfa-17226	83	40	.	.	PUNCT
cjfa-17226	84	1	second	second	ADV
cjfa-17226	84	2	,	,	PUNCT
cjfa-17226	84	3	the	the	DET
cjfa-17226	84	4	financial	financial	ADJ
cjfa-17226	84	5	result	result	NOUN
cjfa-17226	84	6	(	(	PUNCT
cjfa-17226	84	7	differentiated	differentiate	VERB
cjfa-17226	84	8	in	in	ADP
cjfa-17226	84	9	profit	profit	NOUN
cjfa-17226	84	10	or	or	CCONJ
cjfa-17226	84	11	loss	loss	NOUN
cjfa-17226	84	12	)	)	PUNCT
cjfa-17226	84	13	of	of	ADP
cjfa-17226	84	14	an	an	DET
cjfa-17226	84	15	emerging	emerge	VERB
cjfa-17226	84	16	segment	segment	NOUN
cjfa-17226	84	17	is	be	AUX
cjfa-17226	84	18	10	10	NUM
cjfa-17226	84	19	%	%	NOUN
cjfa-17226	84	20	or	or	CCONJ
cjfa-17226	84	21	more	more	ADJ
cjfa-17226	84	22	of	of	ADP
cjfa-17226	84	23	the	the	DET
cjfa-17226	84	24	total	total	ADJ
cjfa-17226	84	25	financial	financial	ADJ
cjfa-17226	84	26	result	result	NOUN
cjfa-17226	84	27	(	(	PUNCT
cjfa-17226	84	28	differentiated	differentiate	VERB
cjfa-17226	84	29	in	in	ADP
cjfa-17226	84	30	profit	profit	NOUN
cjfa-17226	84	31	or	or	CCONJ
cjfa-17226	84	32	loss	loss	NOUN
cjfa-17226	84	33	)	)	PUNCT
cjfa-17226	84	34	for	for	ADP
cjfa-17226	84	35	the	the	DET
cjfa-17226	84	36	company	company	NOUN
cjfa-17226	84	37	as	as	ADP
cjfa-17226	84	38	a	a	DET
cjfa-17226	84	39	whole	whole	NOUN
cjfa-17226	84	40	.	.	PUNCT
cjfa-17226	85	1	third	third	ADJ
cjfa-17226	85	2	,	,	PUNCT
cjfa-17226	85	3	the	the	DET
cjfa-17226	85	4	segmental	segmental	ADJ
cjfa-17226	85	5	assets	asset	NOUN
cjfa-17226	85	6	are	be	AUX
cjfa-17226	85	7	10	10	NUM
cjfa-17226	85	8	%	%	NOUN
cjfa-17226	85	9	or	or	CCONJ
cjfa-17226	85	10	more	more	ADJ
cjfa-17226	85	11	of	of	ADP
cjfa-17226	85	12	the	the	DET
cjfa-17226	85	13	company	company	NOUN
cjfa-17226	85	14	’s	’s	PART
cjfa-17226	85	15	total	total	ADJ
cjfa-17226	85	16	assets	asset	NOUN
cjfa-17226	85	17	.	.	PUNCT
cjfa-17226	86	1	at	at	ADP
cjfa-17226	86	2	the	the	DET
cjfa-17226	86	3	discretion	discretion	NOUN
cjfa-17226	86	4	of	of	ADP
cjfa-17226	86	5	company	company	NOUN
cjfa-17226	86	6	’s	’s	PART
cjfa-17226	86	7	management	management	NOUN
cjfa-17226	86	8	,	,	PUNCT
cjfa-17226	86	9	an	an	DET
cjfa-17226	86	10	operating	operate	VERB
cjfa-17226	86	11	segment	segment	NOUN
cjfa-17226	86	12	eligible	eligible	ADJ
cjfa-17226	86	13	for	for	ADP
cjfa-17226	86	14	reporting	report	VERB
cjfa-17226	86	15	in	in	ADP
cjfa-17226	86	16	the	the	DET
cjfa-17226	86	17	prior	prior	ADJ
cjfa-17226	86	18	period	period	NOUN
cjfa-17226	86	19	,	,	PUNCT
cjfa-17226	86	20	may	may	AUX
cjfa-17226	86	21	continue	continue	VERB
cjfa-17226	86	22	to	to	PART
cjfa-17226	86	23	be	be	AUX
cjfa-17226	86	24	reported	report	VERB
cjfa-17226	86	25	in	in	ADP
cjfa-17226	86	26	the	the	DET
cjfa-17226	86	27	current	current	ADJ
cjfa-17226	86	28	period	period	NOUN
cjfa-17226	86	29	,	,	PUNCT
cjfa-17226	86	30	even	even	ADV
cjfa-17226	86	31	though	though	SCONJ
cjfa-17226	86	32	it	it	PRON
cjfa-17226	86	33	does	do	AUX
cjfa-17226	86	34	not	not	PART
cjfa-17226	86	35	meet	meet	VERB
cjfa-17226	86	36	the	the	DET
cjfa-17226	86	37	accounting	accounting	NOUN
cjfa-17226	86	38	standards	standard	NOUN
cjfa-17226	86	39	,	,	PUNCT
cjfa-17226	86	40	but	but	CCONJ
cjfa-17226	86	41	continues	continue	VERB
cjfa-17226	86	42	to	to	PART
cjfa-17226	86	43	be	be	AUX
cjfa-17226	86	44	of	of	ADP
cjfa-17226	86	45	strategic	strategic	ADJ
cjfa-17226	86	46	importance	importance	NOUN
cjfa-17226	86	47	for	for	ADP
cjfa-17226	86	48	the	the	DET
cjfa-17226	86	49	company	company	NOUN
cjfa-17226	86	50	’s	’s	PART
cjfa-17226	86	51	management	management	NOUN
cjfa-17226	86	52	.	.	PUNCT
cjfa-17226	87	1	the	the	DET
cjfa-17226	87	2	decision	decision	NOUN
cjfa-17226	87	3	is	be	AUX
cjfa-17226	87	4	taken	take	VERB
cjfa-17226	87	5	in	in	ADP
cjfa-17226	87	6	line	line	NOUN
cjfa-17226	87	7	with	with	ADP
cjfa-17226	87	8	the	the	DET
cjfa-17226	87	9	followed	follow	VERB
cjfa-17226	87	10	strategy	strategy	NOUN
cjfa-17226	87	11	and	and	CCONJ
cjfa-17226	87	12	is	be	AUX
cjfa-17226	87	13	a	a	DET
cjfa-17226	87	14	priority	priority	NOUN
cjfa-17226	87	15	of	of	ADP
cjfa-17226	87	16	the	the	DET
cjfa-17226	87	17	senior	senior	ADJ
cjfa-17226	87	18	management	management	NOUN
cjfa-17226	87	19	.	.	PUNCT
cjfa-17226	88	1	there	there	PRON
cjfa-17226	88	2	is	be	VERB
cjfa-17226	88	3	also	also	ADV
cjfa-17226	88	4	an	an	DET
cjfa-17226	88	5	opposite	opposite	ADJ
cjfa-17226	88	6	variant	variant	NOUN
cjfa-17226	88	7	:	:	PUNCT
cjfa-17226	88	8	if	if	SCONJ
cjfa-17226	88	9	the	the	DET
cjfa-17226	88	10	operating	operating	NOUN
cjfa-17226	88	11	segment	segment	NOUN
cjfa-17226	88	12	is	be	AUX
cjfa-17226	88	13	identified	identify	VERB
cjfa-17226	88	14	as	as	ADP
cjfa-17226	88	15	being	be	AUX
cjfa-17226	88	16	subject	subject	ADJ
cjfa-17226	88	17	to	to	ADP
cjfa-17226	88	18	reporting	report	VERB
cjfa-17226	88	19	in	in	ADP
cjfa-17226	88	20	the	the	DET
cjfa-17226	88	21	current	current	ADJ
cjfa-17226	88	22	period	period	NOUN
cjfa-17226	88	23	because	because	SCONJ
cjfa-17226	88	24	it	it	PRON
cjfa-17226	88	25	meets	meet	VERB
cjfa-17226	88	26	required	required	ADJ
cjfa-17226	88	27	conditions	condition	NOUN
cjfa-17226	88	28	,	,	PUNCT
cjfa-17226	88	29	then	then	ADV
cjfa-17226	88	30	the	the	DET
cjfa-17226	88	31	information	information	NOUN
cjfa-17226	88	32	for	for	ADP
cjfa-17226	88	33	prior	prior	ADJ
cjfa-17226	88	34	periods	period	NOUN
cjfa-17226	88	35	should	should	AUX
cjfa-17226	88	36	be	be	AUX
cjfa-17226	88	37	revised	revise	VERB
cjfa-17226	88	38	for	for	ADP
cjfa-17226	88	39	comparative	comparative	ADJ
cjfa-17226	88	40	purposes	purpose	NOUN
cjfa-17226	88	41	,	,	PUNCT
cjfa-17226	88	42	unless	unless	SCONJ
cjfa-17226	88	43	it	it	PRON
cjfa-17226	88	44	is	be	AUX
cjfa-17226	88	45	impracticable	impracticable	ADJ
cjfa-17226	88	46	to	to	PART
cjfa-17226	88	47	do	do	VERB
cjfa-17226	88	48	so	so	ADV
cjfa-17226	88	49	.	.	PUNCT
cjfa-17226	89	1	when	when	SCONJ
cjfa-17226	89	2	such	such	ADJ
cjfa-17226	89	3	actions	action	NOUN
cjfa-17226	89	4	occur	occur	VERB
cjfa-17226	89	5	,	,	PUNCT
cjfa-17226	89	6	strong	strong	ADJ
cjfa-17226	89	7	relationships	relationship	NOUN
cjfa-17226	89	8	between	between	ADP
cjfa-17226	89	9	financial	financial	ADJ
cjfa-17226	89	10	and	and	CCONJ
cjfa-17226	89	11	managerial	managerial	ADJ
cjfa-17226	89	12	accounting	accounting	NOUN
cjfa-17226	89	13	,	,	PUNCT
cjfa-17226	89	14	on	on	ADP
cjfa-17226	89	15	the	the	DET
cjfa-17226	89	16	one	one	NUM
cjfa-17226	89	17	side	side	NOUN
cjfa-17226	89	18	,	,	PUNCT
cjfa-17226	89	19	and	and	CCONJ
cjfa-17226	89	20	strategic	strategic	ADJ
cjfa-17226	89	21	management	management	NOUN
cjfa-17226	89	22	,	,	PUNCT
cjfa-17226	89	23	on	on	ADP
cjfa-17226	89	24	the	the	DET
cjfa-17226	89	25	other	other	ADJ
cjfa-17226	89	26	,	,	PUNCT
cjfa-17226	89	27	emerge	emerge	VERB
cjfa-17226	89	28	.	.	PUNCT
cjfa-17226	90	1	using	use	VERB
cjfa-17226	90	2	accounting	accounting	NOUN
cjfa-17226	90	3	information	information	NOUN
cjfa-17226	90	4	for	for	ADP
cjfa-17226	90	5	strategic	strategic	ADJ
cjfa-17226	90	6	…	…	PUNCT
cjfa-17226	90	7	27	27	NUM
cjfa-17226	90	8	strategizing	strategizing	NOUN
cjfa-17226	90	9	in	in	ADP
cjfa-17226	90	10	a	a	DET
cjfa-17226	90	11	multi	multi	ADJ
cjfa-17226	90	12	-	-	ADJ
cjfa-17226	90	13	segmented	segmented	ADJ
cjfa-17226	90	14	company	company	NOUN
cjfa-17226	90	15	based	base	VERB
cjfa-17226	90	16	on	on	ADP
cjfa-17226	90	17	accounting	accounting	NOUN
cjfa-17226	90	18	information	information	NOUN
cjfa-17226	90	19	reporting	report	VERB
cjfa-17226	90	20	by	by	ADP
cjfa-17226	90	21	operating	operate	VERB
cjfa-17226	90	22	segments	segment	NOUN
cjfa-17226	90	23	(	(	PUNCT
cjfa-17226	90	24	strategic	strategic	ADJ
cjfa-17226	90	25	business	business	NOUN
cjfa-17226	90	26	units	unit	NOUN
cjfa-17226	90	27	)	)	PUNCT
cjfa-17226	90	28	and	and	CCONJ
cjfa-17226	90	29	achieving	achieve	VERB
cjfa-17226	90	30	comparability	comparability	NOUN
cjfa-17226	90	31	of	of	ADP
cjfa-17226	90	32	results	result	NOUN
cjfa-17226	90	33	is	be	AUX
cjfa-17226	90	34	a	a	DET
cjfa-17226	90	35	prerequisite	prerequisite	NOUN
cjfa-17226	90	36	for	for	ADP
cjfa-17226	90	37	analyzing	analyze	VERB
cjfa-17226	90	38	business	business	NOUN
cjfa-17226	90	39	performance	performance	NOUN
cjfa-17226	90	40	indicators	indicator	NOUN
cjfa-17226	90	41	.	.	PUNCT
cjfa-17226	91	1	on	on	ADP
cjfa-17226	91	2	this	this	DET
cjfa-17226	91	3	basis	basis	NOUN
cjfa-17226	91	4	,	,	PUNCT
cjfa-17226	91	5	strategic	strategic	ADJ
cjfa-17226	91	6	management	management	NOUN
cjfa-17226	91	7	decisions	decision	NOUN
cjfa-17226	91	8	can	can	AUX
cjfa-17226	91	9	be	be	AUX
cjfa-17226	91	10	made	make	VERB
cjfa-17226	91	11	,	,	PUNCT
cjfa-17226	91	12	for	for	ADP
cjfa-17226	91	13	example	example	NOUN
cjfa-17226	91	14	in	in	ADP
cjfa-17226	91	15	connection	connection	NOUN
cjfa-17226	91	16	with	with	ADP
cjfa-17226	91	17	a	a	DET
cjfa-17226	91	18	possible	possible	ADJ
cjfa-17226	91	19	restructuring	restructuring	NOUN
cjfa-17226	91	20	of	of	ADP
cjfa-17226	91	21	the	the	DET
cjfa-17226	91	22	company	company	NOUN
cjfa-17226	91	23	’s	’s	PART
cjfa-17226	91	24	product	product	NOUN
cjfa-17226	91	25	portfolio	portfolio	NOUN
cjfa-17226	91	26	.	.	PUNCT
cjfa-17226	92	1	when	when	SCONJ
cjfa-17226	92	2	analyzing	analyze	VERB
cjfa-17226	92	3	financial	financial	ADJ
cjfa-17226	92	4	result	result	NOUN
cjfa-17226	92	5	of	of	ADP
cjfa-17226	92	6	an	an	DET
cjfa-17226	92	7	operating	operating	NOUN
cjfa-17226	92	8	segment	segment	NOUN
cjfa-17226	92	9	(	(	PUNCT
cjfa-17226	92	10	strategic	strategic	ADJ
cjfa-17226	92	11	business	business	NOUN
cjfa-17226	92	12	units	unit	NOUN
cjfa-17226	92	13	)	)	PUNCT
cjfa-17226	92	14	,	,	PUNCT
cjfa-17226	92	15	there	there	PRON
cjfa-17226	92	16	are	be	VERB
cjfa-17226	92	17	some	some	DET
cjfa-17226	92	18	issues	issue	NOUN
cjfa-17226	92	19	that	that	PRON
cjfa-17226	92	20	are	be	AUX
cjfa-17226	92	21	essential	essential	ADJ
cjfa-17226	92	22	from	from	ADP
cjfa-17226	92	23	strategic	strategic	ADJ
cjfa-17226	92	24	point	point	NOUN
cjfa-17226	92	25	of	of	ADP
cjfa-17226	92	26	view	view	NOUN
cjfa-17226	92	27	.	.	PUNCT
cjfa-17226	93	1	if	if	SCONJ
cjfa-17226	93	2	calculating	calculate	VERB
cjfa-17226	93	3	the	the	DET
cjfa-17226	93	4	financial	financial	ADJ
cjfa-17226	93	5	result	result	NOUN
cjfa-17226	93	6	of	of	ADP
cjfa-17226	93	7	an	an	DET
cjfa-17226	93	8	operating	operating	NOUN
cjfa-17226	93	9	segment	segment	NOUN
cjfa-17226	93	10	(	(	PUNCT
cjfa-17226	93	11	strategic	strategic	ADJ
cjfa-17226	93	12	business	business	NOUN
cjfa-17226	93	13	units	unit	NOUN
cjfa-17226	93	14	)	)	PUNCT
cjfa-17226	93	15	,	,	PUNCT
cjfa-17226	93	16	both	both	CCONJ
cjfa-17226	93	17	variable	variable	ADJ
cjfa-17226	93	18	and	and	CCONJ
cjfa-17226	93	19	fixed	fix	VERB
cjfa-17226	93	20	costs	cost	NOUN
cjfa-17226	93	21	(	(	PUNCT
cjfa-17226	93	22	direct	direct	ADJ
cjfa-17226	93	23	and	and	CCONJ
cjfa-17226	93	24	indirect	indirect	ADJ
cjfa-17226	93	25	;	;	PUNCT
cjfa-17226	93	26	distributed	distribute	VERB
cjfa-17226	93	27	on	on	ADP
cjfa-17226	93	28	a	a	DET
cjfa-17226	93	29	“	"	PUNCT
cjfa-17226	93	30	reasonable	reasonable	ADJ
cjfa-17226	93	31	”	"	PUNCT
cjfa-17226	93	32	basis	basis	NOUN
cjfa-17226	93	33	)	)	PUNCT
cjfa-17226	93	34	should	should	AUX
cjfa-17226	93	35	be	be	AUX
cjfa-17226	93	36	taken	take	VERB
cjfa-17226	93	37	into	into	ADP
cjfa-17226	93	38	account	account	NOUN
cjfa-17226	93	39	.	.	PUNCT
cjfa-17226	94	1	however	however	ADV
cjfa-17226	94	2	,	,	PUNCT
cjfa-17226	94	3	the	the	DET
cjfa-17226	94	4	formation	formation	NOUN
cjfa-17226	94	5	of	of	ADP
cjfa-17226	94	6	some	some	PRON
cjfa-17226	94	7	of	of	ADP
cjfa-17226	94	8	the	the	DET
cjfa-17226	94	9	fixed	fix	VERB
cjfa-17226	94	10	indirect	indirect	ADJ
cjfa-17226	94	11	costs	cost	NOUN
cjfa-17226	94	12	(	(	PUNCT
cjfa-17226	94	13	for	for	ADP
cjfa-17226	94	14	example	example	NOUN
cjfa-17226	94	15	,	,	PUNCT
cjfa-17226	94	16	rental	rental	ADJ
cjfa-17226	94	17	costs	cost	NOUN
cjfa-17226	94	18	of	of	ADP
cjfa-17226	94	19	a	a	DET
cjfa-17226	94	20	production	production	NOUN
cjfa-17226	94	21	facility	facility	NOUN
cjfa-17226	94	22	;	;	PUNCT
cjfa-17226	94	23	costs	cost	NOUN
cjfa-17226	94	24	pertaining	pertain	VERB
cjfa-17226	94	25	to	to	ADP
cjfa-17226	94	26	machinery	machinery	NOUN
cjfa-17226	94	27	and	and	CCONJ
cjfa-17226	94	28	equipment	equipment	NOUN
cjfa-17226	94	29	used	use	VERB
cjfa-17226	94	30	for	for	ADP
cjfa-17226	94	31	manufacturing	manufacturing	NOUN
cjfa-17226	94	32	in	in	ADP
cjfa-17226	94	33	all	all	DET
cjfa-17226	94	34	segments	segment	NOUN
cjfa-17226	94	35	of	of	ADP
cjfa-17226	94	36	the	the	DET
cjfa-17226	94	37	enterprise	enterprise	NOUN
cjfa-17226	94	38	)	)	PUNCT
cjfa-17226	94	39	appears	appear	VERB
cjfa-17226	94	40	perhaps	perhaps	ADV
cjfa-17226	94	41	a	a	DET
cjfa-17226	94	42	result	result	NOUN
cjfa-17226	94	43	of	of	ADP
cjfa-17226	94	44	past	past	ADJ
cjfa-17226	94	45	decisions	decision	NOUN
cjfa-17226	94	46	of	of	ADP
cjfa-17226	94	47	the	the	DET
cjfa-17226	94	48	senior	senior	ADJ
cjfa-17226	94	49	management	management	NOUN
cjfa-17226	94	50	and	and	CCONJ
cjfa-17226	94	51	a	a	DET
cjfa-17226	94	52	consequence	consequence	NOUN
cjfa-17226	94	53	of	of	ADP
cjfa-17226	94	54	earlier	early	ADJ
cjfa-17226	94	55	adopted	adopted	ADJ
cjfa-17226	94	56	accounting	accounting	NOUN
cjfa-17226	94	57	policy	policy	NOUN
cjfa-17226	94	58	.	.	PUNCT
cjfa-17226	95	1	it	it	PRON
cjfa-17226	95	2	follows	follow	VERB
cjfa-17226	95	3	that	that	SCONJ
cjfa-17226	95	4	the	the	DET
cjfa-17226	95	5	financial	financial	ADJ
cjfa-17226	95	6	result	result	NOUN
cjfa-17226	95	7	generated	generate	VERB
cjfa-17226	95	8	by	by	ADP
cjfa-17226	95	9	the	the	DET
cjfa-17226	95	10	operating	operating	NOUN
cjfa-17226	95	11	segment	segment	NOUN
cjfa-17226	95	12	(	(	PUNCT
cjfa-17226	95	13	strategic	strategic	ADJ
cjfa-17226	95	14	business	business	NOUN
cjfa-17226	95	15	unit	unit	NOUN
cjfa-17226	95	16	)	)	PUNCT
cjfa-17226	95	17	will	will	AUX
cjfa-17226	95	18	strongly	strongly	ADV
cjfa-17226	95	19	be	be	AUX
cjfa-17226	95	20	influenced	influence	VERB
cjfa-17226	95	21	by	by	ADP
cjfa-17226	95	22	the	the	DET
cjfa-17226	95	23	already	already	ADV
cjfa-17226	95	24	adopted	adopt	VERB
cjfa-17226	95	25	methodology	methodology	NOUN
cjfa-17226	95	26	underlying	underlie	VERB
cjfa-17226	95	27	cost	cost	NOUN
cjfa-17226	95	28	allocation	allocation	NOUN
cjfa-17226	95	29	calculation	calculation	NOUN
cjfa-17226	95	30	.	.	PUNCT
cjfa-17226	96	1	when	when	SCONJ
cjfa-17226	96	2	defining	define	VERB
cjfa-17226	96	3	it	it	PRON
cjfa-17226	96	4	,	,	PUNCT
cjfa-17226	96	5	account	account	NOUN
cjfa-17226	96	6	should	should	AUX
cjfa-17226	96	7	be	be	AUX
cjfa-17226	96	8	taken	take	VERB
cjfa-17226	96	9	of	of	ADP
cjfa-17226	96	10	the	the	DET
cjfa-17226	96	11	specific	specific	ADJ
cjfa-17226	96	12	features	feature	NOUN
cjfa-17226	96	13	of	of	ADP
cjfa-17226	96	14	each	each	DET
cjfa-17226	96	15	activity	activity	NOUN
cjfa-17226	96	16	,	,	PUNCT
cjfa-17226	96	17	so	so	SCONJ
cjfa-17226	96	18	that	that	SCONJ
cjfa-17226	96	19	it	it	PRON
cjfa-17226	96	20	can	can	AUX
cjfa-17226	96	21	be	be	AUX
cjfa-17226	96	22	applied	apply	VERB
cjfa-17226	96	23	systematically	systematically	ADV
cjfa-17226	96	24	in	in	ADP
cjfa-17226	96	25	the	the	DET
cjfa-17226	96	26	enterprise	enterprise	NOUN
cjfa-17226	96	27	.	.	PUNCT
cjfa-17226	97	1	as	as	SCONJ
cjfa-17226	97	2	stated	state	VERB
cjfa-17226	97	3	above	above	ADV
cjfa-17226	97	4	,	,	PUNCT
cjfa-17226	97	5	for	for	ADP
cjfa-17226	97	6	the	the	DET
cjfa-17226	97	7	purpose	purpose	NOUN
cjfa-17226	97	8	of	of	ADP
cjfa-17226	97	9	financial	financial	ADJ
cjfa-17226	97	10	reporting	reporting	NOUN
cjfa-17226	97	11	,	,	PUNCT
cjfa-17226	97	12	the	the	DET
cjfa-17226	97	13	operating	operate	VERB
cjfa-17226	97	14	segment	segment	NOUN
cjfa-17226	97	15	costs	cost	NOUN
cjfa-17226	97	16	do	do	AUX
cjfa-17226	97	17	not	not	PART
cjfa-17226	97	18	include	include	VERB
cjfa-17226	97	19	those	those	PRON
cjfa-17226	97	20	made	make	VERB
cjfa-17226	97	21	for	for	ADP
cjfa-17226	97	22	overall	overall	ADJ
cjfa-17226	97	23	purposes	purpose	NOUN
cjfa-17226	97	24	,	,	PUNCT
cjfa-17226	97	25	as	as	ADV
cjfa-17226	97	26	well	well	ADV
cjfa-17226	97	27	as	as	ADP
cjfa-17226	97	28	those	those	PRON
cjfa-17226	97	29	used	use	VERB
cjfa-17226	97	30	for	for	ADP
cjfa-17226	97	31	the	the	DET
cjfa-17226	97	32	needs	need	NOUN
cjfa-17226	97	33	of	of	ADP
cjfa-17226	97	34	company	company	NOUN
cjfa-17226	97	35	’s	’s	PART
cjfa-17226	97	36	senior	senior	ADJ
cjfa-17226	97	37	management	management	NOUN
cjfa-17226	97	38	.	.	PUNCT
cjfa-17226	98	1	if	if	SCONJ
cjfa-17226	98	2	we	we	PRON
cjfa-17226	98	3	take	take	VERB
cjfa-17226	98	4	in	in	ADP
cjfa-17226	98	5	this	this	DET
cjfa-17226	98	6	respect	respect	NOUN
cjfa-17226	98	7	the	the	DET
cjfa-17226	98	8	example	example	NOUN
cjfa-17226	98	9	of	of	ADP
cjfa-17226	98	10	a	a	DET
cjfa-17226	98	11	leather	leather	NOUN
cjfa-17226	98	12	manufacturer	manufacturer	NOUN
cjfa-17226	98	13	,	,	PUNCT
cjfa-17226	98	14	things	thing	NOUN
cjfa-17226	98	15	would	would	AUX
cjfa-17226	98	16	look	look	VERB
cjfa-17226	98	17	like	like	ADP
cjfa-17226	98	18	this	this	PRON
cjfa-17226	98	19	(	(	PUNCT
cjfa-17226	98	20	table	table	NOUN
cjfa-17226	98	21	1	1	NUM
cjfa-17226	98	22	)	)	PUNCT
cjfa-17226	98	23	.	.	PUNCT
cjfa-17226	99	1	table	table	NOUN
cjfa-17226	99	2	1	1	NUM
cjfa-17226	99	3	.	.	PUNCT
cjfa-17226	100	1	financial	financial	ADJ
cjfa-17226	100	2	results	result	NOUN
cjfa-17226	100	3	by	by	ADP
cjfa-17226	100	4	operating	operate	VERB
cjfa-17226	100	5	segments	segment	NOUN
cjfa-17226	100	6	(	(	PUNCT
cjfa-17226	100	7	os	os	NOUN
cjfa-17226	100	8	)	)	PUNCT
cjfa-17226	100	9	of	of	ADP
cjfa-17226	100	10	a	a	DET
cjfa-17226	100	11	company	company	NOUN
cjfa-17226	100	12	(	(	PUNCT
cjfa-17226	100	13	1	1	NUM
cjfa-17226	100	14	)	)	PUNCT
cjfa-17226	100	15	indicators	indicator	NOUN
cjfa-17226	100	16	os	os	VERB
cjfa-17226	100	17	“	"	PUNCT
cjfa-17226	100	18	men	man	NOUN
cjfa-17226	100	19	’s	’s	PART
cjfa-17226	100	20	shoes	shoe	NOUN
cjfa-17226	100	21	”	"	PUNCT
cjfa-17226	100	22	os	os	ADJ
cjfa-17226	100	23	“	"	PUNCT
cjfa-17226	100	24	lady	lady	NOUN
cjfa-17226	100	25	’s	’s	PART
cjfa-17226	100	26	shoes	shoe	NOUN
cjfa-17226	100	27	”	"	PUNCT
cjfa-17226	100	28	os	os	ADJ
cjfa-17226	100	29	“	"	PUNCT
cjfa-17226	100	30	children	children	PROPN
cjfa-17226	100	31	’s	’s	PART
cjfa-17226	100	32	shoes	shoe	NOUN
cjfa-17226	100	33	”	"	PUNCT
cjfa-17226	100	34	os	os	ADJ
cjfa-17226	100	35	“	"	PUNCT
cjfa-17226	100	36	leather	leather	NOUN
cjfa-17226	100	37	accessories	accessory	NOUN
cjfa-17226	100	38	”	"	PUNCT
cjfa-17226	100	39	total	total	ADJ
cjfa-17226	100	40	sales	sale	NOUN
cjfa-17226	100	41	revenues	revenue	NOUN
cjfa-17226	100	42	600	600	NUM
cjfa-17226	100	43	400	400	NUM
cjfa-17226	100	44	400	400	NUM
cjfa-17226	100	45	300	300	NUM
cjfa-17226	100	46	1700	1700	NUM
cjfa-17226	100	47	variable	variable	NOUN
cjfa-17226	100	48	costs	cost	VERB
cjfa-17226	100	49	400	400	NUM
cjfa-17226	100	50	310	310	NUM
cjfa-17226	100	51	350	350	NUM
cjfa-17226	100	52	200	200	NUM
cjfa-17226	100	53	1260	1260	NUM
cjfa-17226	100	54	fixed	fix	VERB
cjfa-17226	100	55	technological	technological	ADJ
cjfa-17226	100	56	costs	cost	NOUN
cjfa-17226	100	57	after	after	ADP
cjfa-17226	100	58	distribution	distribution	NOUN
cjfa-17226	100	59	on	on	ADP
cjfa-17226	100	60	the	the	DET
cjfa-17226	100	61	basis	basis	NOUN
cjfa-17226	100	62	of	of	ADP
cjfa-17226	100	63	variable	variable	ADJ
cjfa-17226	100	64	costs	cost	VERB
cjfa-17226	100	65	95	95	NUM
cjfa-17226	100	66	74	74	NUM
cjfa-17226	100	67	83	83	NUM
cjfa-17226	100	68	48	48	NUM
cjfa-17226	100	69	300	300	NUM
cjfa-17226	100	70	financial	financial	ADJ
cjfa-17226	100	71	result	result	NOUN
cjfa-17226	100	72	105	105	NUM
cjfa-17226	100	73	16	16	NUM
cjfa-17226	100	74	-33	-33	NUM
cjfa-17226	100	75	52	52	NUM
cjfa-17226	100	76	140	140	NUM
cjfa-17226	100	77	s	s	NOUN
cjfa-17226	100	78	o	o	NOUN
cjfa-17226	100	79	u	u	NOUN
cjfa-17226	100	80	r	r	NOUN
cjfa-17226	100	81	c	c	NOUN
cjfa-17226	100	82	e	e	NOUN
cjfa-17226	100	83	:	:	PUNCT
cjfa-17226	100	84	authors	author	NOUN
cjfa-17226	100	85	’	'	PUNCT
cjfa-17226	100	86	own	own	ADJ
cjfa-17226	100	87	analysis	analysis	NOUN
cjfa-17226	100	88	.	.	PUNCT
cjfa-17226	101	1	lyudmila	lyudmila	PROPN
cjfa-17226	101	2	mihaylova	mihaylova	PROPN
cjfa-17226	101	3	,	,	PUNCT
cjfa-17226	101	4	emil	emil	PROPN
cjfa-17226	101	5	papazov28	papazov28	VERB
cjfa-17226	101	6	the	the	DET
cjfa-17226	101	7	analytical	analytical	ADJ
cjfa-17226	101	8	calculations	calculation	NOUN
cjfa-17226	101	9	are	be	AUX
cjfa-17226	101	10	made	make	VERB
cjfa-17226	101	11	from	from	ADP
cjfa-17226	101	12	the	the	DET
cjfa-17226	101	13	point	point	NOUN
cjfa-17226	101	14	of	of	ADP
cjfa-17226	101	15	view	view	NOUN
cjfa-17226	101	16	of	of	ADP
cjfa-17226	101	17	financial	financial	ADJ
cjfa-17226	101	18	reporting	reporting	NOUN
cjfa-17226	101	19	.	.	PUNCT
cjfa-17226	102	1	the	the	DET
cjfa-17226	102	2	preparation	preparation	NOUN
cjfa-17226	102	3	of	of	ADP
cjfa-17226	102	4	the	the	DET
cjfa-17226	102	5	information	information	NOUN
cjfa-17226	102	6	is	be	AUX
cjfa-17226	102	7	primarily	primarily	ADV
cjfa-17226	102	8	intended	intend	VERB
cjfa-17226	102	9	for	for	ADP
cjfa-17226	102	10	third	third	ADJ
cjfa-17226	102	11	parties	party	NOUN
cjfa-17226	102	12	.	.	PUNCT
cjfa-17226	103	1	the	the	DET
cjfa-17226	103	2	data	datum	NOUN
cjfa-17226	103	3	show	show	VERB
cjfa-17226	103	4	that	that	SCONJ
cjfa-17226	103	5	the	the	DET
cjfa-17226	103	6	enterprise	enterprise	NOUN
cjfa-17226	103	7	as	as	ADP
cjfa-17226	103	8	a	a	DET
cjfa-17226	103	9	whole	whole	NOUN
cjfa-17226	103	10	has	have	VERB
cjfa-17226	103	11	a	a	DET
cjfa-17226	103	12	profit	profit	NOUN
cjfa-17226	103	13	of	of	ADP
cjfa-17226	103	14	140	140	NUM
cjfa-17226	103	15	units	unit	NOUN
cjfa-17226	103	16	.	.	PUNCT
cjfa-17226	104	1	if	if	SCONJ
cjfa-17226	104	2	the	the	DET
cjfa-17226	104	3	reported	reported	ADJ
cjfa-17226	104	4	300	300	NUM
cjfa-17226	104	5	unit	unit	NOUN
cjfa-17226	104	6	costs	cost	NOUN
cjfa-17226	104	7	are	be	AUX
cjfa-17226	104	8	allocated	allocate	VERB
cjfa-17226	104	9	on	on	ADP
cjfa-17226	104	10	a	a	DET
cjfa-17226	104	11	variable	variable	ADJ
cjfa-17226	104	12	cost	cost	NOUN
cjfa-17226	104	13	basis	basis	NOUN
cjfa-17226	104	14	,	,	PUNCT
cjfa-17226	104	15	the	the	DET
cjfa-17226	104	16	operating	operate	VERB
cjfa-17226	104	17	segment	segment	NOUN
cjfa-17226	104	18	“	"	PUNCT
cjfa-17226	104	19	children	children	PROPN
cjfa-17226	104	20	’s	’s	PART
cjfa-17226	104	21	shoes	shoe	NOUN
cjfa-17226	104	22	”	"	PUNCT
cjfa-17226	104	23	indicates	indicate	VERB
cjfa-17226	104	24	a	a	DET
cjfa-17226	104	25	loss	loss	NOUN
cjfa-17226	104	26	of	of	ADP
cjfa-17226	104	27	33	33	NUM
cjfa-17226	104	28	units	unit	NOUN
cjfa-17226	104	29	.	.	PUNCT
cjfa-17226	105	1	if	if	SCONJ
cjfa-17226	105	2	we	we	PRON
cjfa-17226	105	3	choose	choose	VERB
cjfa-17226	105	4	under	under	ADP
cjfa-17226	105	5	the	the	DET
cjfa-17226	105	6	same	same	ADJ
cjfa-17226	105	7	circumstances	circumstance	NOUN
cjfa-17226	105	8	another	another	DET
cjfa-17226	105	9	basis	basis	NOUN
cjfa-17226	105	10	for	for	ADP
cjfa-17226	105	11	the	the	DET
cjfa-17226	105	12	distribution	distribution	NOUN
cjfa-17226	105	13	of	of	ADP
cjfa-17226	105	14	fixed	fix	VERB
cjfa-17226	105	15	costs	cost	NOUN
cjfa-17226	105	16	,	,	PUNCT
cjfa-17226	105	17	for	for	ADP
cjfa-17226	105	18	instance	instance	NOUN
cjfa-17226	105	19	the	the	DET
cjfa-17226	105	20	sales	sale	NOUN
cjfa-17226	105	21	revenues	revenue	NOUN
cjfa-17226	105	22	,	,	PUNCT
cjfa-17226	105	23	the	the	DET
cjfa-17226	105	24	results	result	NOUN
cjfa-17226	105	25	will	will	AUX
cjfa-17226	105	26	be	be	AUX
cjfa-17226	105	27	as	as	SCONJ
cjfa-17226	105	28	follows	follow	VERB
cjfa-17226	105	29	(	(	PUNCT
cjfa-17226	105	30	table	table	NOUN
cjfa-17226	105	31	2	2	NUM
cjfa-17226	105	32	)	)	PUNCT
cjfa-17226	105	33	.	.	PUNCT
cjfa-17226	106	1	table	table	NOUN
cjfa-17226	106	2	2	2	NUM
cjfa-17226	106	3	.	.	PUNCT
cjfa-17226	106	4	financial	financial	ADJ
cjfa-17226	106	5	results	result	NOUN
cjfa-17226	106	6	by	by	ADP
cjfa-17226	106	7	operating	operate	VERB
cjfa-17226	106	8	segments	segment	NOUN
cjfa-17226	106	9	(	(	PUNCT
cjfa-17226	106	10	os	os	NOUN
cjfa-17226	106	11	)	)	PUNCT
cjfa-17226	106	12	of	of	ADP
cjfa-17226	106	13	a	a	DET
cjfa-17226	106	14	company	company	NOUN
cjfa-17226	106	15	(	(	PUNCT
cjfa-17226	106	16	2	2	NUM
cjfa-17226	106	17	)	)	PUNCT
cjfa-17226	106	18	indicators	indicator	NOUN
cjfa-17226	106	19	os	os	VERB
cjfa-17226	106	20	“	"	PUNCT
cjfa-17226	106	21	men	man	NOUN
cjfa-17226	106	22	’s	’s	PART
cjfa-17226	106	23	shoes	shoe	NOUN
cjfa-17226	106	24	”	"	PUNCT
cjfa-17226	106	25	os	os	ADJ
cjfa-17226	106	26	“	"	PUNCT
cjfa-17226	106	27	lady	lady	NOUN
cjfa-17226	106	28	’s	’s	PART
cjfa-17226	106	29	shoes	shoe	NOUN
cjfa-17226	106	30	”	"	PUNCT
cjfa-17226	106	31	os	os	ADJ
cjfa-17226	106	32	“	"	PUNCT
cjfa-17226	106	33	children	children	PROPN
cjfa-17226	106	34	’s	’s	PART
cjfa-17226	106	35	shoes	shoe	NOUN
cjfa-17226	106	36	”	"	PUNCT
cjfa-17226	106	37	os	os	ADJ
cjfa-17226	106	38	“	"	PUNCT
cjfa-17226	106	39	leather	leather	NOUN
cjfa-17226	106	40	accessories	accessory	NOUN
cjfa-17226	106	41	”	"	PUNCT
cjfa-17226	106	42	total	total	ADJ
cjfa-17226	106	43	sales	sale	NOUN
cjfa-17226	106	44	revenues	revenue	NOUN
cjfa-17226	106	45	600	600	NUM
cjfa-17226	106	46	400	400	NUM
cjfa-17226	106	47	400	400	NUM
cjfa-17226	106	48	300	300	NUM
cjfa-17226	106	49	1700	1700	NUM
cjfa-17226	106	50	variable	variable	NOUN
cjfa-17226	106	51	costs	cost	VERB
cjfa-17226	106	52	400	400	NUM
cjfa-17226	106	53	310	310	NUM
cjfa-17226	106	54	350	350	NUM
cjfa-17226	106	55	200	200	NUM
cjfa-17226	106	56	1260	1260	NUM
cjfa-17226	106	57	fixed	fix	VERB
cjfa-17226	106	58	technological	technological	ADJ
cjfa-17226	106	59	costs	cost	NOUN
cjfa-17226	106	60	after	after	ADP
cjfa-17226	106	61	distribution	distribution	NOUN
cjfa-17226	106	62	on	on	ADP
cjfa-17226	106	63	the	the	DET
cjfa-17226	106	64	basis	basis	NOUN
cjfa-17226	106	65	of	of	ADP
cjfa-17226	106	66	sales	sale	NOUN
cjfa-17226	106	67	revenues	revenue	NOUN
cjfa-17226	106	68	105	105	NUM
cjfa-17226	106	69	70	70	NUM
cjfa-17226	106	70	70	70	NUM
cjfa-17226	106	71	55	55	NUM
cjfa-17226	106	72	300	300	NUM
cjfa-17226	106	73	financial	financial	ADJ
cjfa-17226	106	74	result	result	NOUN
cjfa-17226	106	75	95	95	NUM
cjfa-17226	106	76	20	20	NUM
cjfa-17226	106	77	-20	-20	NUM
cjfa-17226	106	78	45	45	NUM
cjfa-17226	107	1	140	140	NUM
cjfa-17226	107	2	s	s	NOUN
cjfa-17226	107	3	o	o	NOUN
cjfa-17226	107	4	u	u	NOUN
cjfa-17226	107	5	r	r	NOUN
cjfa-17226	107	6	c	c	NOUN
cjfa-17226	107	7	e	e	NOUN
cjfa-17226	107	8	:	:	PUNCT
cjfa-17226	107	9	authors	author	NOUN
cjfa-17226	107	10	’	'	PUNCT
cjfa-17226	107	11	own	own	ADJ
cjfa-17226	107	12	analysis	analysis	NOUN
cjfa-17226	107	13	.	.	PUNCT
cjfa-17226	108	1	in	in	ADP
cjfa-17226	108	2	the	the	DET
cjfa-17226	108	3	second	second	ADJ
cjfa-17226	108	4	case	case	NOUN
cjfa-17226	108	5	the	the	DET
cjfa-17226	108	6	result	result	NOUN
cjfa-17226	108	7	is	be	AUX
cjfa-17226	108	8	identical	identical	ADJ
cjfa-17226	108	9	.	.	PUNCT
cjfa-17226	109	1	it	it	PRON
cjfa-17226	109	2	turns	turn	VERB
cjfa-17226	109	3	out	out	ADP
cjfa-17226	109	4	that	that	SCONJ
cjfa-17226	109	5	the	the	DET
cjfa-17226	109	6	operating	operate	VERB
cjfa-17226	109	7	segment	segment	NOUN
cjfa-17226	109	8	“	"	PUNCT
cjfa-17226	109	9	children	children	PROPN
cjfa-17226	109	10	’s	’s	PART
cjfa-17226	109	11	shoes	shoe	NOUN
cjfa-17226	109	12	”	"	PUNCT
cjfa-17226	109	13	is	be	AUX
cjfa-17226	109	14	again	again	ADV
cjfa-17226	109	15	losing	lose	VERB
cjfa-17226	109	16	,	,	PUNCT
cjfa-17226	109	17	although	although	SCONJ
cjfa-17226	109	18	the	the	DET
cjfa-17226	109	19	loss	loss	NOUN
cjfa-17226	109	20	is	be	AUX
cjfa-17226	109	21	less	less	ADJ
cjfa-17226	109	22	.	.	PUNCT
cjfa-17226	110	1	if	if	SCONJ
cjfa-17226	110	2	the	the	DET
cjfa-17226	110	3	question	question	NOUN
cjfa-17226	110	4	arises	arise	VERB
cjfa-17226	110	5	as	as	ADP
cjfa-17226	110	6	to	to	ADP
cjfa-17226	110	7	whether	whether	SCONJ
cjfa-17226	110	8	or	or	CCONJ
cjfa-17226	110	9	not	not	PART
cjfa-17226	110	10	the	the	DET
cjfa-17226	110	11	total	total	ADJ
cjfa-17226	110	12	expenses	expense	NOUN
cjfa-17226	110	13	of	of	ADP
cjfa-17226	110	14	corporate	corporate	ADJ
cjfa-17226	110	15	governance	governance	NOUN
cjfa-17226	110	16	should	should	AUX
cjfa-17226	110	17	be	be	AUX
cjfa-17226	110	18	allocated	allocate	VERB
cjfa-17226	110	19	or	or	CCONJ
cjfa-17226	110	20	not	not	PART
cjfa-17226	110	21	in	in	ADP
cjfa-17226	110	22	pricing	pricing	NOUN
cjfa-17226	110	23	and	and	CCONJ
cjfa-17226	110	24	determining	determine	VERB
cjfa-17226	110	25	the	the	DET
cjfa-17226	110	26	profits	profit	NOUN
cjfa-17226	110	27	of	of	ADP
cjfa-17226	110	28	individual	individual	ADJ
cjfa-17226	110	29	strategic	strategic	ADJ
cjfa-17226	110	30	business	business	NOUN
cjfa-17226	110	31	units	unit	NOUN
cjfa-17226	110	32	,	,	PUNCT
cjfa-17226	110	33	then	then	ADV
cjfa-17226	110	34	more	more	ADJ
cjfa-17226	110	35	problems	problem	NOUN
cjfa-17226	110	36	arise	arise	VERB
cjfa-17226	110	37	.	.	PUNCT
cjfa-17226	111	1	the	the	DET
cjfa-17226	111	2	above	above	ADJ
cjfa-17226	111	3	example	example	NOUN
cjfa-17226	111	4	can	can	AUX
cjfa-17226	111	5	be	be	AUX
cjfa-17226	111	6	complemented	complement	VERB
cjfa-17226	111	7	for	for	ADP
cjfa-17226	111	8	management	management	NOUN
cjfa-17226	111	9	reporting	reporting	NOUN
cjfa-17226	111	10	and	and	CCONJ
cjfa-17226	111	11	strategic	strategic	ADJ
cjfa-17226	111	12	analysis	analysis	NOUN
cjfa-17226	111	13	purposes	purpose	NOUN
cjfa-17226	111	14	.	.	PUNCT
cjfa-17226	112	1	we	we	PRON
cjfa-17226	112	2	choose	choose	VERB
cjfa-17226	112	3	the	the	DET
cjfa-17226	112	4	option	option	NOUN
cjfa-17226	112	5	with	with	ADP
cjfa-17226	112	6	distribution	distribution	NOUN
cjfa-17226	112	7	of	of	ADP
cjfa-17226	112	8	fixed	fix	VERB
cjfa-17226	112	9	costs	cost	NOUN
cjfa-17226	112	10	on	on	ADP
cjfa-17226	112	11	revenue	revenue	NOUN
cjfa-17226	112	12	basis	basis	NOUN
cjfa-17226	112	13	.	.	PUNCT
cjfa-17226	113	1	assuming	assume	VERB
cjfa-17226	113	2	that	that	SCONJ
cjfa-17226	113	3	the	the	DET
cjfa-17226	113	4	general	general	ADJ
cjfa-17226	113	5	business	business	NOUN
cjfa-17226	113	6	costs	cost	NOUN
cjfa-17226	113	7	are	be	AUX
cjfa-17226	113	8	allocated	allocate	VERB
cjfa-17226	113	9	on	on	ADP
cjfa-17226	113	10	the	the	DET
cjfa-17226	113	11	same	same	ADJ
cjfa-17226	113	12	basis	basis	NOUN
cjfa-17226	113	13	,	,	PUNCT
cjfa-17226	113	14	the	the	DET
cjfa-17226	113	15	results	result	NOUN
cjfa-17226	113	16	will	will	AUX
cjfa-17226	113	17	look	look	VERB
cjfa-17226	113	18	like	like	ADP
cjfa-17226	113	19	the	the	DET
cjfa-17226	113	20	following	follow	VERB
cjfa-17226	113	21	(	(	PUNCT
cjfa-17226	113	22	table	table	NOUN
cjfa-17226	113	23	3	3	NUM
cjfa-17226	113	24	)	)	PUNCT
cjfa-17226	113	25	.	.	PUNCT
cjfa-17226	114	1	table	table	NOUN
cjfa-17226	114	2	3	3	NUM
cjfa-17226	114	3	.	.	PUNCT
cjfa-17226	115	1	financial	financial	ADJ
cjfa-17226	115	2	results	result	NOUN
cjfa-17226	115	3	by	by	ADP
cjfa-17226	115	4	operating	operate	VERB
cjfa-17226	115	5	segments	segment	NOUN
cjfa-17226	115	6	(	(	PUNCT
cjfa-17226	115	7	os	os	NOUN
cjfa-17226	115	8	)	)	PUNCT
cjfa-17226	115	9	of	of	ADP
cjfa-17226	115	10	a	a	DET
cjfa-17226	115	11	company	company	NOUN
cjfa-17226	115	12	(	(	PUNCT
cjfa-17226	115	13	3	3	NUM
cjfa-17226	115	14	)	)	PUNCT
cjfa-17226	115	15	indicators	indicator	NOUN
cjfa-17226	115	16	os	os	VERB
cjfa-17226	115	17	“	"	PUNCT
cjfa-17226	115	18	men	man	NOUN
cjfa-17226	115	19	’s	’s	PART
cjfa-17226	115	20	shoes	shoe	NOUN
cjfa-17226	115	21	”	"	PUNCT
cjfa-17226	115	22	os	os	ADJ
cjfa-17226	115	23	“	"	PUNCT
cjfa-17226	115	24	lady	lady	NOUN
cjfa-17226	115	25	’s	’s	PART
cjfa-17226	115	26	shoes	shoe	NOUN
cjfa-17226	115	27	”	"	PUNCT
cjfa-17226	115	28	os	os	ADJ
cjfa-17226	115	29	“	"	PUNCT
cjfa-17226	115	30	children	children	PROPN
cjfa-17226	115	31	’s	’s	PART
cjfa-17226	115	32	shoes	shoe	NOUN
cjfa-17226	115	33	”	"	PUNCT
cjfa-17226	115	34	os	os	ADJ
cjfa-17226	115	35	“	"	PUNCT
cjfa-17226	115	36	leather	leather	NOUN
cjfa-17226	115	37	accessories	accessory	NOUN
cjfa-17226	115	38	”	"	PUNCT
cjfa-17226	115	39	total	total	ADJ
cjfa-17226	115	40	sales	sale	NOUN
cjfa-17226	115	41	revenues	revenue	NOUN
cjfa-17226	115	42	600	600	NUM
cjfa-17226	115	43	400	400	NUM
cjfa-17226	115	44	400	400	NUM
cjfa-17226	115	45	300	300	NUM
cjfa-17226	115	46	1700	1700	NUM
cjfa-17226	115	47	variable	variable	NOUN
cjfa-17226	115	48	costs	cost	VERB
cjfa-17226	115	49	400	400	NUM
cjfa-17226	115	50	310	310	NUM
cjfa-17226	115	51	350	350	NUM
cjfa-17226	115	52	200	200	NUM
cjfa-17226	115	53	1260	1260	NUM
cjfa-17226	115	54	using	use	VERB
cjfa-17226	115	55	accounting	accounting	NOUN
cjfa-17226	115	56	information	information	NOUN
cjfa-17226	115	57	for	for	ADP
cjfa-17226	115	58	strategic	strategic	ADJ
cjfa-17226	115	59	…	…	SYM
cjfa-17226	115	60	29	29	NUM
cjfa-17226	115	61	indicators	indicator	NOUN
cjfa-17226	115	62	os	os	VERB
cjfa-17226	115	63	“	"	PUNCT
cjfa-17226	115	64	men	man	NOUN
cjfa-17226	115	65	’s	’s	PART
cjfa-17226	115	66	shoes	shoe	NOUN
cjfa-17226	115	67	”	"	PUNCT
cjfa-17226	115	68	os	os	ADJ
cjfa-17226	115	69	“	"	PUNCT
cjfa-17226	115	70	lady	lady	NOUN
cjfa-17226	115	71	’s	’s	PART
cjfa-17226	115	72	shoes	shoe	NOUN
cjfa-17226	115	73	”	"	PUNCT
cjfa-17226	115	74	os	os	ADJ
cjfa-17226	115	75	“	"	PUNCT
cjfa-17226	115	76	children	children	PROPN
cjfa-17226	115	77	’s	’s	PART
cjfa-17226	115	78	shoes	shoe	NOUN
cjfa-17226	115	79	”	"	PUNCT
cjfa-17226	115	80	os	os	ADJ
cjfa-17226	115	81	“	"	PUNCT
cjfa-17226	115	82	leather	leather	NOUN
cjfa-17226	115	83	accessories	accessory	NOUN
cjfa-17226	115	84	”	"	PUNCT
cjfa-17226	115	85	total	total	ADJ
cjfa-17226	115	86	contribution	contribution	NOUN
cjfa-17226	115	87	200	200	NUM
cjfa-17226	115	88	90	90	NUM
cjfa-17226	115	89	50	50	NUM
cjfa-17226	115	90	100	100	NUM
cjfa-17226	115	91	440	440	NUM
cjfa-17226	115	92	fixed	fix	VERB
cjfa-17226	115	93	technological	technological	ADJ
cjfa-17226	115	94	costs	cost	NOUN
cjfa-17226	115	95	after	after	ADP
cjfa-17226	115	96	distribution	distribution	NOUN
cjfa-17226	115	97	on	on	ADP
cjfa-17226	115	98	the	the	DET
cjfa-17226	115	99	basis	basis	NOUN
cjfa-17226	115	100	of	of	ADP
cjfa-17226	115	101	variable	variable	ADJ
cjfa-17226	115	102	costs	cost	NOUN
cjfa-17226	115	103	105	105	NUM
cjfa-17226	115	104	70	70	NUM
cjfa-17226	115	105	70	70	NUM
cjfa-17226	115	106	55	55	NUM
cjfa-17226	115	107	300	300	NUM
cjfa-17226	115	108	financial	financial	ADJ
cjfa-17226	115	109	result	result	NOUN
cjfa-17226	115	110	i	i	PRON
cjfa-17226	115	111	95	95	NUM
cjfa-17226	115	112	20	20	NUM
cjfa-17226	115	113	-20	-20	NUM
cjfa-17226	115	114	45	45	NUM
cjfa-17226	115	115	140	140	NUM
cjfa-17226	115	116	sg&a	sg&a	NOUN
cjfa-17226	115	117	expenses	expense	NOUN
cjfa-17226	115	118	*	*	PUNCT
cjfa-17226	115	119	after	after	ADP
cjfa-17226	115	120	distribution	distribution	NOUN
cjfa-17226	115	121	on	on	ADP
cjfa-17226	115	122	the	the	DET
cjfa-17226	115	123	basis	basis	NOUN
cjfa-17226	115	124	of	of	ADP
cjfa-17226	115	125	variable	variable	ADJ
cjfa-17226	115	126	costs	cost	NOUN
cjfa-17226	115	127	35	35	NUM
cjfa-17226	115	128	23	23	NUM
cjfa-17226	115	129	23	23	NUM
cjfa-17226	115	130	19	19	NUM
cjfa-17226	115	131	100	100	NUM
cjfa-17226	115	132	financial	financial	ADJ
cjfa-17226	115	133	result	result	NOUN
cjfa-17226	115	134	ii	ii	PROPN
cjfa-17226	115	135	60	60	NUM
cjfa-17226	115	136	-3	-3	INTJ
cjfa-17226	115	137	-43	-43	NUM
cjfa-17226	115	138	26	26	NUM
cjfa-17226	115	139	40	40	NUM
cjfa-17226	115	140	*	*	PUNCT
cjfa-17226	115	141	sg&a	sg&a	VERB
cjfa-17226	115	142	stands	stand	VERB
cjfa-17226	115	143	for	for	ADP
cjfa-17226	115	144	selling	selling	NOUN
cjfa-17226	115	145	,	,	PUNCT
cjfa-17226	115	146	general	general	ADJ
cjfa-17226	115	147	and	and	CCONJ
cjfa-17226	115	148	administrative	administrative	ADJ
cjfa-17226	115	149	(	(	PUNCT
cjfa-17226	115	150	expenses	expense	NOUN
cjfa-17226	115	151	)	)	PUNCT
cjfa-17226	115	152	.	.	PUNCT
cjfa-17226	116	1	s	s	PART
cjfa-17226	116	2	o	o	X
cjfa-17226	116	3	u	u	NOUN
cjfa-17226	116	4	r	r	NOUN
cjfa-17226	116	5	c	c	NOUN
cjfa-17226	116	6	e	e	NOUN
cjfa-17226	116	7	:	:	PUNCT
cjfa-17226	116	8	authors	author	NOUN
cjfa-17226	116	9	’	'	PUNCT
cjfa-17226	116	10	own	own	VERB
cjfa-17226	116	11	analysis	analysis	NOUN
cjfa-17226	116	12	.	.	PUNCT
cjfa-17226	117	1	after	after	ADP
cjfa-17226	117	2	the	the	DET
cjfa-17226	117	3	additional	additional	ADJ
cjfa-17226	117	4	non	non	ADJ
cjfa-17226	117	5	-	-	ADJ
cjfa-17226	117	6	accounting	accounting	ADJ
cjfa-17226	117	7	calculations	calculation	NOUN
cjfa-17226	117	8	,	,	PUNCT
cjfa-17226	117	9	a	a	DET
cjfa-17226	117	10	second	second	ADJ
cjfa-17226	117	11	strategic	strategic	ADJ
cjfa-17226	117	12	business	business	NOUN
cjfa-17226	117	13	unit	unit	NOUN
cjfa-17226	117	14	is	be	AUX
cjfa-17226	117	15	now	now	ADV
cjfa-17226	117	16	at	at	ADP
cjfa-17226	117	17	loss	loss	NOUN
cjfa-17226	117	18	.	.	PUNCT
cjfa-17226	118	1	in	in	ADP
cjfa-17226	118	2	such	such	ADJ
cjfa-17226	118	3	situations	situation	NOUN
cjfa-17226	118	4	,	,	PUNCT
cjfa-17226	118	5	the	the	DET
cjfa-17226	118	6	firm	firm	NOUN
cjfa-17226	118	7	’s	’s	PART
cjfa-17226	118	8	management	management	NOUN
cjfa-17226	118	9	usually	usually	ADV
cjfa-17226	118	10	decides	decide	VERB
cjfa-17226	118	11	on	on	ADP
cjfa-17226	118	12	a	a	DET
cjfa-17226	118	13	strategic	strategic	ADJ
cjfa-17226	118	14	plan	plan	NOUN
cjfa-17226	118	15	to	to	PART
cjfa-17226	118	16	gradually	gradually	ADV
cjfa-17226	118	17	phase	phase	VERB
cjfa-17226	118	18	out	out	ADP
cjfa-17226	118	19	the	the	DET
cjfa-17226	118	20	business	business	NOUN
cjfa-17226	118	21	units	unit	NOUN
cjfa-17226	118	22	and	and	CCONJ
cjfa-17226	118	23	restructure	restructure	VERB
cjfa-17226	118	24	its	its	PRON
cjfa-17226	118	25	product	product	NOUN
cjfa-17226	118	26	portfolio	portfolio	NOUN
cjfa-17226	118	27	.	.	PUNCT
cjfa-17226	119	1	if	if	SCONJ
cjfa-17226	119	2	such	such	DET
cjfa-17226	119	3	a	a	DET
cjfa-17226	119	4	solution	solution	NOUN
cjfa-17226	119	5	is	be	AUX
cjfa-17226	119	6	used	use	VERB
cjfa-17226	119	7	,	,	PUNCT
cjfa-17226	119	8	the	the	DET
cjfa-17226	119	9	indicators	indicator	NOUN
cjfa-17226	119	10	will	will	AUX
cjfa-17226	119	11	look	look	VERB
cjfa-17226	119	12	like	like	ADP
cjfa-17226	119	13	this	this	PRON
cjfa-17226	119	14	(	(	PUNCT
cjfa-17226	119	15	see	see	VERB
cjfa-17226	119	16	table	table	NOUN
cjfa-17226	119	17	4	4	NUM
cjfa-17226	119	18	)	)	PUNCT
cjfa-17226	119	19	.	.	PUNCT
cjfa-17226	120	1	table	table	NOUN
cjfa-17226	120	2	4	4	NUM
cjfa-17226	120	3	.	.	PUNCT
cjfa-17226	121	1	financial	financial	ADJ
cjfa-17226	121	2	results	result	NOUN
cjfa-17226	121	3	by	by	ADP
cjfa-17226	121	4	operating	operate	VERB
cjfa-17226	121	5	segments	segment	NOUN
cjfa-17226	121	6	(	(	PUNCT
cjfa-17226	121	7	os	os	NOUN
cjfa-17226	121	8	)	)	PUNCT
cjfa-17226	121	9	of	of	ADP
cjfa-17226	121	10	a	a	DET
cjfa-17226	121	11	company	company	NOUN
cjfa-17226	121	12	(	(	PUNCT
cjfa-17226	121	13	4	4	NUM
cjfa-17226	121	14	)	)	PUNCT
cjfa-17226	121	15	indicators	indicator	NOUN
cjfa-17226	121	16	os	os	VERB
cjfa-17226	121	17	“	"	PUNCT
cjfa-17226	121	18	men	man	NOUN
cjfa-17226	121	19	’s	’s	PART
cjfa-17226	121	20	shoes	shoe	NOUN
cjfa-17226	121	21	”	"	PUNCT
cjfa-17226	121	22	os	os	ADJ
cjfa-17226	121	23	“	"	PUNCT
cjfa-17226	121	24	leather	leather	NOUN
cjfa-17226	121	25	accessories	accessory	NOUN
cjfa-17226	121	26	”	"	PUNCT
cjfa-17226	121	27	total	total	ADJ
cjfa-17226	121	28	sales	sale	NOUN
cjfa-17226	121	29	revenues	revenue	NOUN
cjfa-17226	121	30	600	600	NUM
cjfa-17226	121	31	300	300	NUM
cjfa-17226	121	32	900	900	NUM
cjfa-17226	121	33	variable	variable	ADJ
cjfa-17226	121	34	costs	cost	VERB
cjfa-17226	121	35	400	400	NUM
cjfa-17226	121	36	200	200	NUM
cjfa-17226	121	37	600	600	NUM
cjfa-17226	121	38	contribution	contribution	NOUN
cjfa-17226	121	39	200	200	NUM
cjfa-17226	121	40	100	100	NUM
cjfa-17226	121	41	300	300	NUM
cjfa-17226	121	42	fixed	fix	VERB
cjfa-17226	121	43	technological	technological	ADJ
cjfa-17226	121	44	costs	cost	NOUN
cjfa-17226	121	45	after	after	ADP
cjfa-17226	121	46	distribution	distribution	NOUN
cjfa-17226	121	47	on	on	ADP
cjfa-17226	121	48	the	the	DET
cjfa-17226	121	49	basis	basis	NOUN
cjfa-17226	121	50	of	of	ADP
cjfa-17226	121	51	variable	variable	ADJ
cjfa-17226	121	52	costs	cost	VERB
cjfa-17226	121	53	200	200	NUM
cjfa-17226	121	54	100	100	NUM
cjfa-17226	121	55	300	300	NUM
cjfa-17226	121	56	financial	financial	ADJ
cjfa-17226	121	57	result	result	NOUN
cjfa-17226	121	58	i	i	PRON
cjfa-17226	121	59	0	0	NUM
cjfa-17226	121	60	0	0	NUM
cjfa-17226	121	61	0	0	NUM
cjfa-17226	121	62	sg&a	sg&a	NOUN
cjfa-17226	121	63	expenses	expense	NOUN
cjfa-17226	121	64	*	*	PUNCT
cjfa-17226	121	65	after	after	ADP
cjfa-17226	121	66	distribution	distribution	NOUN
cjfa-17226	121	67	on	on	ADP
cjfa-17226	121	68	the	the	DET
cjfa-17226	121	69	basis	basis	NOUN
cjfa-17226	121	70	of	of	ADP
cjfa-17226	121	71	variable	variable	ADJ
cjfa-17226	121	72	costs	cost	VERB
cjfa-17226	121	73	67	67	NUM
cjfa-17226	121	74	33	33	NUM
cjfa-17226	121	75	100	100	NUM
cjfa-17226	121	76	financial	financial	ADJ
cjfa-17226	121	77	result	result	NOUN
cjfa-17226	121	78	ii	ii	PROPN
cjfa-17226	121	79	-67	-67	PUNCT
cjfa-17226	121	80	-33	-33	PROPN
cjfa-17226	122	1	-100	-100	PROPN
cjfa-17226	122	2	*	*	PUNCT
cjfa-17226	122	3	sg&a	sg&a	PROPN
cjfa-17226	122	4	stands	stand	VERB
cjfa-17226	122	5	for	for	ADP
cjfa-17226	122	6	selling	selling	NOUN
cjfa-17226	122	7	,	,	PUNCT
cjfa-17226	122	8	general	general	ADJ
cjfa-17226	122	9	and	and	CCONJ
cjfa-17226	122	10	administrative	administrative	ADJ
cjfa-17226	122	11	(	(	PUNCT
cjfa-17226	122	12	expenses	expense	NOUN
cjfa-17226	122	13	)	)	PUNCT
cjfa-17226	122	14	.	.	PUNCT
cjfa-17226	123	1	s	s	PART
cjfa-17226	123	2	o	o	X
cjfa-17226	123	3	u	u	NOUN
cjfa-17226	123	4	r	r	NOUN
cjfa-17226	123	5	c	c	NOUN
cjfa-17226	123	6	e	e	NOUN
cjfa-17226	123	7	:	:	PUNCT
cjfa-17226	123	8	authors	author	NOUN
cjfa-17226	123	9	’	'	PUNCT
cjfa-17226	123	10	own	own	VERB
cjfa-17226	123	11	analysis	analysis	NOUN
cjfa-17226	123	12	.	.	PUNCT
cjfa-17226	124	1	table	table	NOUN
cjfa-17226	124	2	3	3	NUM
cjfa-17226	124	3	.	.	PUNCT
cjfa-17226	125	1	financial	financial	ADJ
cjfa-17226	125	2	results	result	NOUN
cjfa-17226	125	3	by	by	ADP
cjfa-17226	125	4	operating	operate	VERB
cjfa-17226	125	5	segments	segment	NOUN
cjfa-17226	125	6	(	(	PUNCT
cjfa-17226	125	7	os	os	NOUN
cjfa-17226	125	8	)	)	PUNCT
cjfa-17226	125	9	of	of	ADP
cjfa-17226	125	10	a	a	DET
cjfa-17226	125	11	company	company	NOUN
cjfa-17226	125	12	(	(	PUNCT
cjfa-17226	125	13	3	3	NUM
cjfa-17226	125	14	)	)	PUNCT
cjfa-17226	125	15	lyudmila	lyudmila	NOUN
cjfa-17226	125	16	mihaylova	mihaylova	PROPN
cjfa-17226	125	17	,	,	PUNCT
cjfa-17226	125	18	emil	emil	PROPN
cjfa-17226	125	19	papazov30	papazov30	VERB
cjfa-17226	125	20	the	the	DET
cjfa-17226	125	21	enterprise	enterprise	NOUN
cjfa-17226	125	22	accounts	account	VERB
cjfa-17226	125	23	for	for	ADP
cjfa-17226	125	24	a	a	DET
cjfa-17226	125	25	loss	loss	NOUN
cjfa-17226	125	26	of	of	ADP
cjfa-17226	125	27	100	100	NUM
cjfa-17226	125	28	units	unit	NOUN
cjfa-17226	125	29	,	,	PUNCT
cjfa-17226	125	30	and	and	CCONJ
cjfa-17226	125	31	following	follow	VERB
cjfa-17226	125	32	the	the	DET
cjfa-17226	125	33	abovementioned	abovementioned	ADJ
cjfa-17226	125	34	logic	logic	NOUN
cjfa-17226	125	35	,	,	PUNCT
cjfa-17226	125	36	the	the	DET
cjfa-17226	125	37	management	management	NOUN
cjfa-17226	125	38	should	should	AUX
cjfa-17226	125	39	decide	decide	VERB
cjfa-17226	125	40	to	to	PART
cjfa-17226	125	41	fully	fully	ADV
cjfa-17226	125	42	restructure	restructure	VERB
cjfa-17226	125	43	the	the	DET
cjfa-17226	125	44	product	product	NOUN
cjfa-17226	125	45	portfolio	portfolio	NOUN
cjfa-17226	125	46	of	of	ADP
cjfa-17226	125	47	the	the	DET
cjfa-17226	125	48	enterprise	enterprise	NOUN
cjfa-17226	125	49	or	or	CCONJ
cjfa-17226	125	50	cease	cease	VERB
cjfa-17226	125	51	its	its	PRON
cjfa-17226	125	52	business	business	NOUN
cjfa-17226	125	53	.	.	PUNCT
cjfa-17226	126	1	this	this	DET
cjfa-17226	126	2	decision	decision	NOUN
cjfa-17226	126	3	seems	seem	VERB
cjfa-17226	126	4	practically	practically	ADV
cjfa-17226	126	5	absurd	absurd	ADJ
cjfa-17226	126	6	(	(	PUNCT
cjfa-17226	126	7	variant	variant	NOUN
cjfa-17226	126	8	3	3	NUM
cjfa-17226	126	9	in	in	ADP
cjfa-17226	126	10	table	table	NOUN
cjfa-17226	126	11	3	3	NUM
cjfa-17226	126	12	shows	show	VERB
cjfa-17226	126	13	a	a	DET
cjfa-17226	126	14	positive	positive	ADJ
cjfa-17226	126	15	financial	financial	ADJ
cjfa-17226	126	16	result	result	NOUN
cjfa-17226	126	17	of	of	ADP
cjfa-17226	126	18	40	40	NUM
cjfa-17226	126	19	units	unit	NOUN
cjfa-17226	126	20	for	for	ADP
cjfa-17226	126	21	the	the	DET
cjfa-17226	126	22	company	company	NOUN
cjfa-17226	126	23	as	as	ADP
cjfa-17226	126	24	a	a	DET
cjfa-17226	126	25	whole	whole	NOUN
cjfa-17226	126	26	!	!	PUNCT
cjfa-17226	126	27	)	)	PUNCT
cjfa-17226	126	28	,	,	PUNCT
cjfa-17226	126	29	but	but	CCONJ
cjfa-17226	126	30	is	be	AUX
cjfa-17226	126	31	indicative	indicative	ADJ
cjfa-17226	126	32	for	for	ADP
cjfa-17226	126	33	the	the	DET
cjfa-17226	126	34	overall	overall	ADJ
cjfa-17226	126	35	cost	cost	NOUN
cjfa-17226	126	36	analysis	analysis	NOUN
cjfa-17226	126	37	by	by	ADP
cjfa-17226	126	38	operating	operate	VERB
cjfa-17226	126	39	segments	segment	NOUN
cjfa-17226	126	40	,	,	PUNCT
cjfa-17226	126	41	which	which	PRON
cjfa-17226	126	42	should	should	AUX
cjfa-17226	126	43	take	take	VERB
cjfa-17226	126	44	into	into	ADP
cjfa-17226	126	45	account	account	NOUN
cjfa-17226	126	46	that	that	SCONJ
cjfa-17226	126	47	:	:	PUNCT
cjfa-17226	126	48	■	■	PUNCT
cjfa-17226	126	49	the	the	DET
cjfa-17226	126	50	total	total	ADJ
cjfa-17226	126	51	company	company	NOUN
cjfa-17226	126	52	’s	’s	PART
cjfa-17226	126	53	costs	cost	NOUN
cjfa-17226	126	54	affect	affect	VERB
cjfa-17226	126	55	the	the	DET
cjfa-17226	126	56	overall	overall	ADJ
cjfa-17226	126	57	financial	financial	ADJ
cjfa-17226	126	58	result	result	NOUN
cjfa-17226	126	59	but	but	CCONJ
cjfa-17226	126	60	are	be	AUX
cjfa-17226	126	61	not	not	PART
cjfa-17226	126	62	dependent	dependent	ADJ
cjfa-17226	126	63	on	on	ADP
cjfa-17226	126	64	the	the	DET
cjfa-17226	126	65	segmental	segmental	ADJ
cjfa-17226	126	66	level	level	NOUN
cjfa-17226	126	67	management	management	NOUN
cjfa-17226	126	68	.	.	PUNCT
cjfa-17226	127	1	the	the	DET
cjfa-17226	127	2	negative	negative	ADJ
cjfa-17226	127	3	financial	financial	ADJ
cjfa-17226	127	4	result	result	NOUN
cjfa-17226	127	5	of	of	ADP
cjfa-17226	127	6	a	a	DET
cjfa-17226	127	7	strategic	strategic	ADJ
cjfa-17226	127	8	business	business	NOUN
cjfa-17226	127	9	unit	unit	NOUN
cjfa-17226	127	10	obtained	obtain	VERB
cjfa-17226	127	11	after	after	ADP
cjfa-17226	127	12	the	the	DET
cjfa-17226	127	13	distribution	distribution	NOUN
cjfa-17226	127	14	of	of	ADP
cjfa-17226	127	15	total	total	ADJ
cjfa-17226	127	16	firm	firm	ADJ
cjfa-17226	127	17	expenses	expense	NOUN
cjfa-17226	127	18	(	(	PUNCT
cjfa-17226	127	19	for	for	ADP
cjfa-17226	127	20	management	management	NOUN
cjfa-17226	127	21	reporting	reporting	NOUN
cjfa-17226	127	22	purposes	purpose	NOUN
cjfa-17226	127	23	)	)	PUNCT
cjfa-17226	127	24	,	,	PUNCT
cjfa-17226	127	25	is	be	AUX
cjfa-17226	127	26	not	not	PART
cjfa-17226	127	27	fair	fair	ADJ
cjfa-17226	127	28	to	to	PART
cjfa-17226	127	29	be	be	AUX
cjfa-17226	127	30	considered	consider	VERB
cjfa-17226	127	31	an	an	DET
cjfa-17226	127	32	important	important	ADJ
cjfa-17226	127	33	indicator	indicator	NOUN
cjfa-17226	127	34	justifying	justify	VERB
cjfa-17226	127	35	the	the	DET
cjfa-17226	127	36	cessation	cessation	NOUN
cjfa-17226	127	37	or	or	CCONJ
cjfa-17226	127	38	restructuring	restructuring	NOUN
cjfa-17226	127	39	of	of	ADP
cjfa-17226	127	40	the	the	DET
cjfa-17226	127	41	diversified	diversify	VERB
cjfa-17226	127	42	enterprise	enterprise	NOUN
cjfa-17226	127	43	portfolio	portfolio	NOUN
cjfa-17226	127	44	(	(	PUNCT
cjfa-17226	127	45	yonkova	yonkova	PROPN
cjfa-17226	127	46	,	,	PUNCT
cjfa-17226	127	47	2005	2005	NUM
cjfa-17226	127	48	)	)	PUNCT
cjfa-17226	127	49	.	.	PUNCT
cjfa-17226	128	1	■	■	PUNCT
cjfa-17226	128	2	when	when	SCONJ
cjfa-17226	128	3	complying	comply	VERB
cjfa-17226	128	4	with	with	ADP
cjfa-17226	128	5	the	the	DET
cjfa-17226	128	6	financial	financial	ADJ
cjfa-17226	128	7	reporting	reporting	NOUN
cjfa-17226	128	8	requirements	requirement	NOUN
cjfa-17226	128	9	,	,	PUNCT
cjfa-17226	128	10	specific	specific	ADJ
cjfa-17226	128	11	indicators	indicator	NOUN
cjfa-17226	128	12	are	be	AUX
cjfa-17226	128	13	not	not	PART
cjfa-17226	128	14	taken	take	VERB
cjfa-17226	128	15	into	into	ADP
cjfa-17226	128	16	account	account	NOUN
cjfa-17226	128	17	for	for	ADP
cjfa-17226	128	18	the	the	DET
cjfa-17226	128	19	value	value	NOUN
cjfa-17226	128	20	of	of	ADP
cjfa-17226	128	21	the	the	DET
cjfa-17226	128	22	overall	overall	ADJ
cjfa-17226	128	23	business	business	NOUN
cjfa-17226	128	24	activities	activity	NOUN
cjfa-17226	128	25	and	and	CCONJ
cjfa-17226	128	26	its	its	PRON
cjfa-17226	128	27	relationship	relationship	NOUN
cjfa-17226	128	28	to	to	ADP
cjfa-17226	128	29	the	the	DET
cjfa-17226	128	30	entity	entity	NOUN
cjfa-17226	128	31	’s	’s	PART
cjfa-17226	128	32	functional	functional	ADJ
cjfa-17226	128	33	(	(	PUNCT
cjfa-17226	128	34	or	or	CCONJ
cjfa-17226	128	35	strategic	strategic	ADJ
cjfa-17226	128	36	business	business	NOUN
cjfa-17226	128	37	)	)	PUNCT
cjfa-17226	128	38	units	unit	NOUN
cjfa-17226	128	39	.	.	PUNCT
cjfa-17226	129	1	these	these	DET
cjfa-17226	129	2	costs	cost	NOUN
cjfa-17226	129	3	,	,	PUNCT
cjfa-17226	129	4	however	however	ADV
cjfa-17226	129	5	,	,	PUNCT
cjfa-17226	129	6	inevitably	inevitably	ADV
cjfa-17226	129	7	accompany	accompany	VERB
cjfa-17226	129	8	the	the	DET
cjfa-17226	129	9	business	business	NOUN
cjfa-17226	129	10	and	and	CCONJ
cjfa-17226	129	11	are	be	AUX
cjfa-17226	129	12	related	relate	VERB
cjfa-17226	129	13	to	to	ADP
cjfa-17226	129	14	the	the	DET
cjfa-17226	129	15	strategic	strategic	ADJ
cjfa-17226	129	16	management	management	NOUN
cjfa-17226	129	17	and	and	CCONJ
cjfa-17226	129	18	authority	authority	NOUN
cjfa-17226	129	19	of	of	ADP
cjfa-17226	129	20	the	the	DET
cjfa-17226	129	21	top	top	ADJ
cjfa-17226	129	22	managers	manager	NOUN
cjfa-17226	129	23	.	.	PUNCT
cjfa-17226	130	1	this	this	PRON
cjfa-17226	130	2	raises	raise	VERB
cjfa-17226	130	3	the	the	DET
cjfa-17226	130	4	need	need	NOUN
cjfa-17226	130	5	to	to	PART
cjfa-17226	130	6	integrate	integrate	VERB
cjfa-17226	130	7	financial	financial	ADJ
cjfa-17226	130	8	and	and	CCONJ
cjfa-17226	130	9	management	management	NOUN
cjfa-17226	130	10	accounting	accounting	NOUN
cjfa-17226	130	11	information	information	NOUN
cjfa-17226	130	12	for	for	ADP
cjfa-17226	130	13	the	the	DET
cjfa-17226	130	14	needs	need	NOUN
cjfa-17226	130	15	of	of	ADP
cjfa-17226	130	16	strategic	strategic	ADJ
cjfa-17226	130	17	governance	governance	NOUN
cjfa-17226	130	18	in	in	ADP
cjfa-17226	130	19	diversified	diversified	ADJ
cjfa-17226	130	20	businesses	business	NOUN
cjfa-17226	130	21	.	.	PUNCT
cjfa-17226	131	1	■	■	PUNCT
cjfa-17226	131	2	when	when	SCONJ
cjfa-17226	131	3	doing	do	VERB
cjfa-17226	131	4	accounting	accounting	NOUN
cjfa-17226	131	5	for	for	ADP
cjfa-17226	131	6	the	the	DET
cjfa-17226	131	7	needs	need	NOUN
cjfa-17226	131	8	of	of	ADP
cjfa-17226	131	9	strategic	strategic	ADJ
cjfa-17226	131	10	management	management	NOUN
cjfa-17226	131	11	of	of	ADP
cjfa-17226	131	12	diversified	diversified	ADJ
cjfa-17226	131	13	enterprises	enterprise	NOUN
cjfa-17226	131	14	,	,	PUNCT
cjfa-17226	131	15	the	the	DET
cjfa-17226	131	16	bases	basis	NOUN
cjfa-17226	131	17	of	of	ADP
cjfa-17226	131	18	distribution	distribution	NOUN
cjfa-17226	131	19	of	of	ADP
cjfa-17226	131	20	the	the	DET
cjfa-17226	131	21	total	total	ADJ
cjfa-17226	131	22	company	company	NOUN
cjfa-17226	131	23	costs	cost	NOUN
cjfa-17226	131	24	are	be	AUX
cjfa-17226	131	25	often	often	ADV
cjfa-17226	131	26	arbitrarily	arbitrarily	ADV
cjfa-17226	131	27	chosen	choose	VERB
cjfa-17226	131	28	and	and	CCONJ
cjfa-17226	131	29	do	do	AUX
cjfa-17226	131	30	not	not	PART
cjfa-17226	131	31	take	take	VERB
cjfa-17226	131	32	into	into	ADP
cjfa-17226	131	33	consideration	consideration	NOUN
cjfa-17226	131	34	the	the	DET
cjfa-17226	131	35	factors	factor	NOUN
cjfa-17226	131	36	that	that	PRON
cjfa-17226	131	37	cause	cause	VERB
cjfa-17226	131	38	them	they	PRON
cjfa-17226	131	39	.	.	PUNCT
cjfa-17226	132	1	they	they	PRON
cjfa-17226	132	2	should	should	AUX
cjfa-17226	132	3	stem	stem	VERB
cjfa-17226	132	4	from	from	ADP
cjfa-17226	132	5	the	the	DET
cjfa-17226	132	6	peculiarities	peculiarity	NOUN
cjfa-17226	132	7	of	of	ADP
cjfa-17226	132	8	the	the	DET
cjfa-17226	132	9	operating	operate	VERB
cjfa-17226	132	10	segment	segment	NOUN
cjfa-17226	132	11	’s	’s	PART
cjfa-17226	132	12	activities	activity	NOUN
cjfa-17226	132	13	characterized	characterize	VERB
cjfa-17226	132	14	by	by	ADP
cjfa-17226	132	15	different	different	ADJ
cjfa-17226	132	16	opportunities	opportunity	NOUN
cjfa-17226	132	17	for	for	ADP
cjfa-17226	132	18	economic	economic	ADJ
cjfa-17226	132	19	contribution	contribution	NOUN
cjfa-17226	132	20	across	across	ADP
cjfa-17226	132	21	the	the	DET
cjfa-17226	132	22	enterprise	enterprise	NOUN
cjfa-17226	132	23	as	as	ADP
cjfa-17226	132	24	a	a	DET
cjfa-17226	132	25	whole	whole	NOUN
cjfa-17226	132	26	.	.	PUNCT
cjfa-17226	133	1	from	from	ADP
cjfa-17226	133	2	a	a	DET
cjfa-17226	133	3	strategic	strategic	ADJ
cjfa-17226	133	4	point	point	NOUN
cjfa-17226	133	5	of	of	ADP
cjfa-17226	133	6	view	view	NOUN
cjfa-17226	133	7	,	,	PUNCT
cjfa-17226	133	8	the	the	DET
cjfa-17226	133	9	appropriate	appropriate	ADJ
cjfa-17226	133	10	benchmark	benchmark	NOUN
cjfa-17226	133	11	for	for	ADP
cjfa-17226	133	12	assessing	assess	VERB
cjfa-17226	133	13	managerial	managerial	ADJ
cjfa-17226	133	14	actions	action	NOUN
cjfa-17226	133	15	concerning	concern	VERB
cjfa-17226	133	16	an	an	DET
cjfa-17226	133	17	operating	operating	NOUN
cjfa-17226	133	18	segment	segment	NOUN
cjfa-17226	133	19	(	(	PUNCT
cjfa-17226	133	20	strategic	strategic	ADJ
cjfa-17226	133	21	business	business	NOUN
cjfa-17226	133	22	unit	unit	NOUN
cjfa-17226	133	23	)	)	PUNCT
cjfa-17226	133	24	is	be	AUX
cjfa-17226	133	25	the	the	DET
cjfa-17226	133	26	indicator	indicator	NOUN
cjfa-17226	133	27	contribution	contribution	NOUN
cjfa-17226	133	28	.	.	PUNCT
cjfa-17226	134	1	in	in	ADP
cjfa-17226	134	2	addition	addition	NOUN
cjfa-17226	134	3	,	,	PUNCT
cjfa-17226	134	4	an	an	DET
cjfa-17226	134	5	analysis	analysis	NOUN
cjfa-17226	134	6	could	could	AUX
cjfa-17226	134	7	be	be	AUX
cjfa-17226	134	8	undertaken	undertake	VERB
cjfa-17226	134	9	focusing	focus	VERB
cjfa-17226	134	10	on	on	ADP
cjfa-17226	134	11	the	the	DET
cjfa-17226	134	12	costs	cost	NOUN
cjfa-17226	134	13	influenced	influence	VERB
cjfa-17226	134	14	by	by	ADP
cjfa-17226	134	15	managerial	managerial	ADJ
cjfa-17226	134	16	decisions	decision	NOUN
cjfa-17226	134	17	and	and	CCONJ
cjfa-17226	134	18	concerning	concern	VERB
cjfa-17226	134	19	the	the	DET
cjfa-17226	134	20	product	product	NOUN
cjfa-17226	134	21	portfolio	portfolio	NOUN
cjfa-17226	134	22	,	,	PUNCT
cjfa-17226	134	23	the	the	DET
cjfa-17226	134	24	organization	organization	NOUN
cjfa-17226	134	25	of	of	ADP
cjfa-17226	134	26	the	the	DET
cjfa-17226	134	27	manufacturing	manufacturing	NOUN
cjfa-17226	134	28	process	process	NOUN
cjfa-17226	134	29	and	and	CCONJ
cjfa-17226	134	30	realization	realization	NOUN
cjfa-17226	134	31	of	of	ADP
cjfa-17226	134	32	the	the	DET
cjfa-17226	134	33	sales	sale	NOUN
cjfa-17226	134	34	of	of	ADP
cjfa-17226	134	35	the	the	DET
cjfa-17226	134	36	strategic	strategic	ADJ
cjfa-17226	134	37	business	business	NOUN
cjfa-17226	134	38	unit	unit	NOUN
cjfa-17226	134	39	.	.	PUNCT
cjfa-17226	135	1	the	the	DET
cjfa-17226	135	2	contribution	contribution	NOUN
cjfa-17226	135	3	indicator	indicator	NOUN
cjfa-17226	135	4	represents	represent	VERB
cjfa-17226	135	5	the	the	DET
cjfa-17226	135	6	difference	difference	NOUN
cjfa-17226	135	7	between	between	ADP
cjfa-17226	135	8	revenue	revenue	NOUN
cjfa-17226	135	9	and	and	CCONJ
cjfa-17226	135	10	variable	variable	ADJ
cjfa-17226	135	11	costs	cost	NOUN
cjfa-17226	135	12	calculated	calculate	VERB
cjfa-17226	135	13	by	by	ADP
cjfa-17226	135	14	operating	operate	VERB
cjfa-17226	135	15	segments	segment	NOUN
cjfa-17226	135	16	or	or	CCONJ
cjfa-17226	135	17	for	for	ADP
cjfa-17226	135	18	the	the	DET
cjfa-17226	135	19	company	company	NOUN
cjfa-17226	135	20	as	as	ADP
cjfa-17226	135	21	a	a	DET
cjfa-17226	135	22	whole	whole	NOUN
cjfa-17226	135	23	.	.	PUNCT
cjfa-17226	136	1	the	the	DET
cjfa-17226	136	2	specific	specific	ADJ
cjfa-17226	136	3	values	value	NOUN
cjfa-17226	136	4	for	for	ADP
cjfa-17226	136	5	the	the	DET
cjfa-17226	136	6	example	example	NOUN
cjfa-17226	136	7	under	under	ADP
cjfa-17226	136	8	consideration	consideration	NOUN
cjfa-17226	136	9	are	be	AUX
cjfa-17226	136	10	shown	show	VERB
cjfa-17226	136	11	in	in	ADP
cjfa-17226	136	12	table	table	NOUN
cjfa-17226	136	13	5	5	NUM
cjfa-17226	136	14	.	.	PUNCT
cjfa-17226	136	15	using	use	VERB
cjfa-17226	136	16	accounting	accounting	NOUN
cjfa-17226	136	17	information	information	NOUN
cjfa-17226	136	18	for	for	ADP
cjfa-17226	136	19	strategic	strategic	ADJ
cjfa-17226	136	20	…	…	SYM
cjfa-17226	136	21	31	31	NUM
cjfa-17226	136	22	table	table	NOUN
cjfa-17226	136	23	5	5	NUM
cjfa-17226	136	24	.	.	PUNCT
cjfa-17226	136	25	financial	financial	ADJ
cjfa-17226	136	26	results	result	NOUN
cjfa-17226	136	27	by	by	ADP
cjfa-17226	136	28	operating	operate	VERB
cjfa-17226	136	29	segments	segment	NOUN
cjfa-17226	136	30	(	(	PUNCT
cjfa-17226	136	31	os	os	NOUN
cjfa-17226	136	32	)	)	PUNCT
cjfa-17226	136	33	of	of	ADP
cjfa-17226	136	34	a	a	DET
cjfa-17226	136	35	company	company	NOUN
cjfa-17226	136	36	(	(	PUNCT
cjfa-17226	136	37	5	5	NUM
cjfa-17226	136	38	)	)	PUNCT
cjfa-17226	136	39	indicators	indicator	NOUN
cjfa-17226	136	40	os	os	VERB
cjfa-17226	136	41	“	"	PUNCT
cjfa-17226	136	42	men	man	NOUN
cjfa-17226	136	43	’s	’s	PART
cjfa-17226	136	44	shoes	shoe	NOUN
cjfa-17226	136	45	”	"	PUNCT
cjfa-17226	136	46	os	os	ADJ
cjfa-17226	136	47	“	"	PUNCT
cjfa-17226	136	48	lady	lady	NOUN
cjfa-17226	136	49	’s	’s	PART
cjfa-17226	136	50	shoes	shoe	NOUN
cjfa-17226	136	51	”	"	PUNCT
cjfa-17226	136	52	os	os	ADJ
cjfa-17226	136	53	“	"	PUNCT
cjfa-17226	136	54	children	children	PROPN
cjfa-17226	136	55	’s	’s	PART
cjfa-17226	136	56	shoes	shoe	NOUN
cjfa-17226	136	57	”	"	PUNCT
cjfa-17226	136	58	os	os	ADJ
cjfa-17226	136	59	“	"	PUNCT
cjfa-17226	136	60	leather	leather	NOUN
cjfa-17226	136	61	accessories	accessory	NOUN
cjfa-17226	136	62	”	"	PUNCT
cjfa-17226	136	63	total	total	ADJ
cjfa-17226	136	64	sales	sale	NOUN
cjfa-17226	136	65	revenues	revenue	NOUN
cjfa-17226	136	66	600	600	NUM
cjfa-17226	136	67	400	400	NUM
cjfa-17226	136	68	400	400	NUM
cjfa-17226	136	69	300	300	NUM
cjfa-17226	136	70	1700	1700	NUM
cjfa-17226	136	71	variable	variable	NOUN
cjfa-17226	136	72	costs	cost	VERB
cjfa-17226	136	73	400	400	NUM
cjfa-17226	136	74	310	310	NUM
cjfa-17226	136	75	350	350	NUM
cjfa-17226	136	76	200	200	NUM
cjfa-17226	136	77	1260	1260	NUM
cjfa-17226	136	78	contribution	contribution	NOUN
cjfa-17226	136	79	200	200	NUM
cjfa-17226	137	1	90	90	NUM
cjfa-17226	137	2	50	50	NUM
cjfa-17226	137	3	100	100	NUM
cjfa-17226	137	4	440	440	NUM
cjfa-17226	137	5	fixed	fix	VERB
cjfa-17226	137	6	costs	cost	NOUN
cjfa-17226	137	7	140	140	NUM
cjfa-17226	137	8	93	93	NUM
cjfa-17226	137	9	93	93	NUM
cjfa-17226	137	10	74	74	NUM
cjfa-17226	137	11	400	400	NUM
cjfa-17226	137	12	financial	financial	ADJ
cjfa-17226	137	13	result	result	NOUN
cjfa-17226	137	14	60	60	NUM
cjfa-17226	137	15	-3	-3	INTJ
cjfa-17226	137	16	-43	-43	NUM
cjfa-17226	137	17	26	26	NUM
cjfa-17226	138	1	40	40	NUM
cjfa-17226	138	2	s	s	NOUN
cjfa-17226	138	3	o	o	NOUN
cjfa-17226	138	4	u	u	NOUN
cjfa-17226	138	5	r	r	NOUN
cjfa-17226	138	6	c	c	NOUN
cjfa-17226	138	7	e	e	NOUN
cjfa-17226	138	8	:	:	PUNCT
cjfa-17226	138	9	authors	author	NOUN
cjfa-17226	138	10	’	'	PUNCT
cjfa-17226	138	11	own	own	VERB
cjfa-17226	138	12	analysis	analysis	NOUN
cjfa-17226	138	13	.	.	PUNCT
cjfa-17226	139	1	if	if	SCONJ
cjfa-17226	139	2	a	a	DET
cjfa-17226	139	3	multi	multi	ADJ
cjfa-17226	139	4	-	-	ADJ
cjfa-17226	139	5	segmented	segmented	ADJ
cjfa-17226	139	6	company	company	NOUN
cjfa-17226	139	7	uses	use	VERB
cjfa-17226	139	8	the	the	DET
cjfa-17226	139	9	contribution	contribution	NOUN
cjfa-17226	139	10	indicator	indicator	NOUN
cjfa-17226	139	11	for	for	ADP
cjfa-17226	139	12	strategic	strategic	ADJ
cjfa-17226	139	13	decision	decision	NOUN
cjfa-17226	139	14	-	-	PUNCT
cjfa-17226	139	15	making	making	NOUN
cjfa-17226	139	16	,	,	PUNCT
cjfa-17226	139	17	the	the	DET
cjfa-17226	139	18	segments	segment	NOUN
cjfa-17226	139	19	reporting	report	VERB
cjfa-17226	139	20	negative	negative	ADJ
cjfa-17226	139	21	financial	financial	ADJ
cjfa-17226	139	22	results	result	NOUN
cjfa-17226	139	23	could	could	AUX
cjfa-17226	139	24	be	be	AUX
cjfa-17226	139	25	left	leave	VERB
cjfa-17226	139	26	untouched	untouched	ADJ
cjfa-17226	139	27	at	at	ADV
cjfa-17226	139	28	least	least	ADJ
cjfa-17226	139	29	as	as	ADV
cjfa-17226	139	30	long	long	ADV
cjfa-17226	139	31	as	as	SCONJ
cjfa-17226	139	32	they	they	PRON
cjfa-17226	139	33	cover	cover	VERB
cjfa-17226	139	34	some	some	PRON
cjfa-17226	139	35	of	of	ADP
cjfa-17226	139	36	the	the	DET
cjfa-17226	139	37	total	total	ADJ
cjfa-17226	139	38	fixed	fix	VERB
cjfa-17226	139	39	costs	cost	NOUN
cjfa-17226	139	40	associated	associate	VERB
cjfa-17226	139	41	with	with	ADP
cjfa-17226	139	42	company	company	NOUN
cjfa-17226	139	43	’s	’s	PART
cjfa-17226	139	44	business	business	NOUN
cjfa-17226	139	45	.	.	PUNCT
cjfa-17226	140	1	this	this	PRON
cjfa-17226	140	2	,	,	PUNCT
cjfa-17226	140	3	of	of	ADP
cjfa-17226	140	4	course	course	NOUN
cjfa-17226	140	5	,	,	PUNCT
cjfa-17226	140	6	will	will	AUX
cjfa-17226	140	7	continue	continue	VERB
cjfa-17226	140	8	until	until	SCONJ
cjfa-17226	140	9	the	the	DET
cjfa-17226	140	10	company	company	NOUN
cjfa-17226	140	11	as	as	ADP
cjfa-17226	140	12	a	a	DET
cjfa-17226	140	13	whole	whole	NOUN
cjfa-17226	140	14	is	be	AUX
cjfa-17226	140	15	profitable	profitable	ADJ
cjfa-17226	140	16	.	.	PUNCT
cjfa-17226	140	17	 	 	SPACE
cjfa-17226	141	1	conclusions	conclusion	NOUN
cjfa-17226	141	2	the	the	DET
cjfa-17226	141	3	presented	present	VERB
cjfa-17226	141	4	approaches	approach	NOUN
cjfa-17226	141	5	for	for	ADP
cjfa-17226	141	6	information	information	NOUN
cjfa-17226	141	7	provision	provision	NOUN
cjfa-17226	141	8	and	and	CCONJ
cjfa-17226	141	9	justification	justification	NOUN
cjfa-17226	141	10	of	of	ADP
cjfa-17226	141	11	strategic	strategic	ADJ
cjfa-17226	141	12	decisions	decision	NOUN
cjfa-17226	141	13	in	in	ADP
cjfa-17226	141	14	multi	multi	ADJ
cjfa-17226	141	15	-	-	ADJ
cjfa-17226	141	16	segmented	segmented	ADJ
cjfa-17226	141	17	companies	company	NOUN
cjfa-17226	141	18	depend	depend	VERB
cjfa-17226	141	19	heavily	heavily	ADV
cjfa-17226	141	20	on	on	ADP
cjfa-17226	141	21	the	the	DET
cjfa-17226	141	22	way	way	NOUN
cjfa-17226	141	23	accounting	accounting	NOUN
cjfa-17226	141	24	activities	activity	NOUN
cjfa-17226	141	25	are	be	AUX
cjfa-17226	141	26	organized	organize	VERB
cjfa-17226	141	27	.	.	PUNCT
cjfa-17226	142	1	choosing	choose	VERB
cjfa-17226	142	2	properly	properly	ADV
cjfa-17226	142	3	a	a	DET
cjfa-17226	142	4	cost	cost	NOUN
cjfa-17226	142	5	allocation	allocation	NOUN
cjfa-17226	142	6	basis	basis	NOUN
cjfa-17226	142	7	at	at	ADP
cjfa-17226	142	8	the	the	DET
cjfa-17226	142	9	operating	operate	VERB
cjfa-17226	142	10	segment	segment	NOUN
cjfa-17226	142	11	level	level	NOUN
cjfa-17226	142	12	will	will	AUX
cjfa-17226	142	13	lead	lead	VERB
cjfa-17226	142	14	to	to	ADP
cjfa-17226	142	15	increased	increase	VERB
cjfa-17226	142	16	capabilities	capability	NOUN
cjfa-17226	142	17	of	of	ADP
cjfa-17226	142	18	managers	manager	NOUN
cjfa-17226	142	19	to	to	PART
cjfa-17226	142	20	plan	plan	VERB
cjfa-17226	142	21	,	,	PUNCT
cjfa-17226	142	22	analyze	analyze	VERB
cjfa-17226	142	23	and	and	CCONJ
cjfa-17226	142	24	control	control	VERB
cjfa-17226	142	25	the	the	DET
cjfa-17226	142	26	business	business	NOUN
cjfa-17226	142	27	development	development	NOUN
cjfa-17226	142	28	.	.	PUNCT
cjfa-17226	143	1	the	the	DET
cjfa-17226	143	2	resulting	result	VERB
cjfa-17226	143	3	reporting	report	VERB
cjfa-17226	143	4	information	information	NOUN
cjfa-17226	143	5	may	may	AUX
cjfa-17226	143	6	disclose	disclose	VERB
cjfa-17226	143	7	risks	risk	NOUN
cjfa-17226	143	8	and	and	CCONJ
cjfa-17226	143	9	opportunities	opportunity	NOUN
cjfa-17226	143	10	of	of	ADP
cjfa-17226	143	11	individual	individual	ADJ
cjfa-17226	143	12	business	business	NOUN
cjfa-17226	143	13	units	unit	NOUN
cjfa-17226	143	14	belonging	belong	VERB
cjfa-17226	143	15	to	to	ADP
cjfa-17226	143	16	a	a	DET
cjfa-17226	143	17	complex	complex	ADJ
cjfa-17226	143	18	enterprise	enterprise	NOUN
cjfa-17226	143	19	and	and	CCONJ
cjfa-17226	143	20	present	present	VERB
cjfa-17226	143	21	a	a	DET
cjfa-17226	143	22	true	true	ADJ
cjfa-17226	143	23	“	"	PUNCT
cjfa-17226	143	24	picture	picture	NOUN
cjfa-17226	143	25	”	"	PUNCT
cjfa-17226	143	26	to	to	ADP
cjfa-17226	143	27	the	the	DET
cjfa-17226	143	28	potential	potential	ADJ
cjfa-17226	143	29	investors	investor	NOUN
cjfa-17226	143	30	to	to	PART
cjfa-17226	143	31	facilitate	facilitate	VERB
cjfa-17226	143	32	their	their	PRON
cjfa-17226	143	33	informed	informed	ADJ
cjfa-17226	143	34	investment	investment	NOUN
cjfa-17226	143	35	decisions	decision	NOUN
cjfa-17226	143	36	.	.	PUNCT
cjfa-17226	144	1	on	on	ADP
cjfa-17226	144	2	the	the	DET
cjfa-17226	144	3	basis	basis	NOUN
cjfa-17226	144	4	of	of	ADP
cjfa-17226	144	5	the	the	DET
cjfa-17226	144	6	systematic	systematic	ADJ
cjfa-17226	144	7	information	information	NOUN
cjfa-17226	144	8	and	and	CCONJ
cjfa-17226	144	9	under	under	ADP
cjfa-17226	144	10	the	the	DET
cjfa-17226	144	11	collaboration	collaboration	NOUN
cjfa-17226	144	12	with	with	ADP
cjfa-17226	144	13	interested	interested	ADJ
cjfa-17226	144	14	third	third	ADJ
cjfa-17226	144	15	parties	party	NOUN
cjfa-17226	144	16	,	,	PUNCT
cjfa-17226	144	17	the	the	DET
cjfa-17226	144	18	ability	ability	NOUN
cjfa-17226	144	19	of	of	ADP
cjfa-17226	144	20	managers	manager	NOUN
cjfa-17226	144	21	to	to	PART
cjfa-17226	144	22	plan	plan	VERB
cjfa-17226	144	23	and	and	CCONJ
cjfa-17226	144	24	control	control	NOUN
cjfa-17226	144	25	business	business	NOUN
cjfa-17226	144	26	activities	activity	NOUN
cjfa-17226	144	27	will	will	AUX
cjfa-17226	144	28	increase	increase	VERB
cjfa-17226	144	29	while	while	SCONJ
cjfa-17226	144	30	in	in	ADP
cjfa-17226	144	31	the	the	DET
cjfa-17226	144	32	same	same	ADJ
cjfa-17226	144	33	time	time	NOUN
cjfa-17226	144	34	the	the	DET
cjfa-17226	144	35	chances	chance	NOUN
cjfa-17226	144	36	of	of	ADP
cjfa-17226	144	37	a	a	DET
cjfa-17226	144	38	company	company	NOUN
cjfa-17226	144	39	to	to	PART
cjfa-17226	144	40	develop	develop	VERB
cjfa-17226	144	41	effectively	effectively	ADV
cjfa-17226	144	42	and	and	CCONJ
cjfa-17226	144	43	competitively	competitively	ADV
cjfa-17226	144	44	will	will	AUX
cjfa-17226	144	45	enlarge	enlarge	VERB
cjfa-17226	144	46	.	.	PUNCT
cjfa-17226	145	1	lyudmila	lyudmila	PROPN
cjfa-17226	145	2	mihaylova	mihaylova	PROPN
cjfa-17226	145	3	,	,	PUNCT
cjfa-17226	145	4	emil	emil	PROPN
cjfa-17226	145	5	papazov32	papazov32	VERB
cjfa-17226	145	6	 	 	SPACE
cjfa-17226	145	7	references	reference	NOUN
cjfa-17226	145	8	arun	arun	PROPN
cjfa-17226	145	9	,	,	PUNCT
cjfa-17226	145	10	k.	k.	PROPN
cjfa-17226	145	11	(	(	PUNCT
cjfa-17226	145	12	2015	2015	NUM
cjfa-17226	145	13	)	)	PUNCT
cjfa-17226	145	14	.	.	PUNCT
cjfa-17226	146	1	effect	effect	NOUN
cjfa-17226	146	2	of	of	ADP
cjfa-17226	146	3	knowledge	knowledge	NOUN
cjfa-17226	146	4	sharing	sharing	NOUN
cjfa-17226	146	5	and	and	CCONJ
cjfa-17226	146	6	supply	supply	NOUN
cjfa-17226	146	7	chain	chain	NOUN
cjfa-17226	146	8	management	management	NOUN
cjfa-17226	146	9	on	on	ADP
cjfa-17226	146	10	organizational	organizational	ADJ
cjfa-17226	146	11	performance	performance	NOUN
cjfa-17226	146	12	.	.	PUNCT
cjfa-17226	147	1	international	international	ADJ
cjfa-17226	147	2	journal	journal	PROPN
cjfa-17226	147	3	of	of	ADP
cjfa-17226	147	4	knowledge	knowledge	NOUN
cjfa-17226	147	5	-	-	PUNCT
cjfa-17226	147	6	based	base	VERB
cjfa-17226	147	7	organizations	organization	NOUN
cjfa-17226	147	8	(	(	PUNCT
cjfa-17226	147	9	ijkbo	ijkbo	PROPN
cjfa-17226	147	10	)	)	PUNCT
cjfa-17226	147	11	,	,	PUNCT
cjfa-17226	147	12	5(3	5(3	NUM
cjfa-17226	147	13	)	)	PUNCT
cjfa-17226	147	14	,	,	PUNCT
cjfa-17226	147	15	19–32	19–32	NUM
cjfa-17226	147	16	.	.	PUNCT
cjfa-17226	148	1	bojarenko	bojarenko	PROPN
cjfa-17226	148	2	,	,	PUNCT
cjfa-17226	148	3	j.	j.	PROPN
cjfa-17226	148	4	(	(	PUNCT
cjfa-17226	148	5	2017	2017	NUM
cjfa-17226	148	6	)	)	PUNCT
cjfa-17226	148	7	.	.	PUNCT
cjfa-17226	149	1	variability	variability	NOUN
cjfa-17226	149	2	of	of	ADP
cjfa-17226	149	3	accounting	accounting	NOUN
cjfa-17226	149	4	policies	policy	NOUN
cjfa-17226	149	5	–	–	PUNCT
cjfa-17226	149	6	advantages	advantage	NOUN
cjfa-17226	149	7	and	and	CCONJ
cjfa-17226	149	8	disadvantages	disadvantage	NOUN
cjfa-17226	149	9	.	.	PUNCT
cjfa-17226	150	1	copernican	copernican	PROPN
cjfa-17226	150	2	journal	journal	PROPN
cjfa-17226	150	3	of	of	ADP
cjfa-17226	150	4	finance	finance	PROPN
cjfa-17226	150	5	&	&	CCONJ
cjfa-17226	150	6	accounting	accounting	PROPN
cjfa-17226	150	7	,	,	PUNCT
cjfa-17226	150	8	6(3	6(3	NUM
cjfa-17226	150	9	)	)	PUNCT
cjfa-17226	150	10	,	,	PUNCT
cjfa-17226	150	11	9–19	9–19	NOUN
cjfa-17226	150	12	.	.	PUNCT
cjfa-17226	151	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	PROPN
cjfa-17226	152	1	cjfa.2017.013	cjfa.2017.013	PROPN
cjfa-17226	152	2	.	.	PROPN
cjfa-17226	152	3	ciemleja	ciemleja	PROPN
cjfa-17226	152	4	,	,	PUNCT
cjfa-17226	152	5	g.	g.	PROPN
cjfa-17226	152	6	,	,	PUNCT
cjfa-17226	152	7	&	&	CCONJ
cjfa-17226	152	8	lace	lace	NOUN
cjfa-17226	152	9	,	,	PUNCT
cjfa-17226	152	10	n.	n.	NOUN
cjfa-17226	152	11	(	(	PUNCT
cjfa-17226	152	12	2011	2011	NUM
cjfa-17226	152	13	)	)	PUNCT
cjfa-17226	152	14	.	.	PUNCT
cjfa-17226	153	1	the	the	DET
cjfa-17226	153	2	model	model	NOUN
cjfa-17226	153	3	of	of	ADP
cjfa-17226	153	4	sustainable	sustainable	ADJ
cjfa-17226	153	5	performance	performance	NOUN
cjfa-17226	153	6	of	of	ADP
cjfa-17226	153	7	small	small	ADJ
cjfa-17226	153	8	and	and	CCONJ
cjfa-17226	153	9	medium	medium	ADJ
cjfa-17226	153	10	-	-	PUNCT
cjfa-17226	153	11	sized	sized	ADJ
cjfa-17226	153	12	enterprise	enterprise	NOUN
cjfa-17226	153	13	.	.	PUNCT
cjfa-17226	154	1	engineering	engineering	NOUN
cjfa-17226	154	2	economics	economic	NOUN
cjfa-17226	154	3	,	,	PUNCT
cjfa-17226	154	4	22(5	22(5	NOUN
cjfa-17226	154	5	)	)	PUNCT
cjfa-17226	154	6	,	,	PUNCT
cjfa-17226	154	7	501	501	NUM
cjfa-17226	154	8	-	-	SYM
cjfa-17226	154	9	509	509	NUM
cjfa-17226	154	10	.	.	PUNCT
cjfa-17226	155	1	http://dx.doi	http://dx.doi	NOUN
cjfa-17226	155	2	.	.	PUNCT
cjfa-17226	156	1	org/10.5755	org/10.5755	NOUN
cjfa-17226	156	2	/	/	SYM
cjfa-17226	156	3	j01.ee.22.5.968	j01.ee.22.5.968	PROPN
cjfa-17226	156	4	.	.	PUNCT
cjfa-17226	157	1	european	european	PROPN
cjfa-17226	157	2	commission	commission	PROPN
cjfa-17226	157	3	(	(	PUNCT
cjfa-17226	157	4	2007	2007	NUM
cjfa-17226	157	5	)	)	PUNCT
cjfa-17226	157	6	.	.	PUNCT
cjfa-17226	158	1	commission	commission	PROPN
cjfa-17226	158	2	regulation	regulation	PROPN
cjfa-17226	158	3	(	(	PUNCT
cjfa-17226	158	4	ec	ec	PROPN
cjfa-17226	158	5	)	)	PUNCT
cjfa-17226	159	1	no	no	DET
cjfa-17226	159	2	1347/2007	1347/2007	NUM
cjfa-17226	159	3	,	,	PUNCT
cjfa-17226	159	4	official	official	ADJ
cjfa-17226	159	5	journal	journal	NOUN
cjfa-17226	159	6	of	of	ADP
cjfa-17226	159	7	the	the	DET
cjfa-17226	159	8	european	european	PROPN
cjfa-17226	159	9	union	union	PROPN
cjfa-17226	159	10	,	,	PUNCT
cjfa-17226	159	11	l	l	PROPN
cjfa-17226	159	12	300/32	300/32	NUM
cjfa-17226	159	13	.	.	PUNCT
cjfa-17226	160	1	ernst	ernst	PROPN
cjfa-17226	160	2	&	&	CCONJ
cjfa-17226	160	3	young	young	PROPN
cjfa-17226	160	4	(	(	PUNCT
cjfa-17226	160	5	2009	2009	NUM
cjfa-17226	160	6	)	)	PUNCT
cjfa-17226	160	7	.	.	PUNCT
cjfa-17226	161	1	ifrs	ifrs	PROPN
cjfa-17226	161	2	8	8	NUM
cjfa-17226	161	3	operating	operate	VERB
cjfa-17226	161	4	segments	segment	NOUN
cjfa-17226	161	5	.	.	PUNCT
cjfa-17226	162	1	implementation	implementation	NOUN
cjfa-17226	162	2	guidance	guidance	NOUN
cjfa-17226	162	3	,	,	PUNCT
cjfa-17226	162	4	http://	http://	PROPN
cjfa-17226	162	5	www.ey.com/publication/vwluassets/ifrs_8_operating_segments_implementation_guidance/$file/ifrs_8_operating_segments_ig.pdf	www.ey.com/publication/vwluassets/ifrs_8_operating_segments_implementation_guidance/$file/ifrs_8_operating_segments_ig.pdf	NOUN
cjfa-17226	162	6	(	(	PUNCT
cjfa-17226	162	7	accessed	access	VERB
cjfa-17226	162	8	:	:	PUNCT
cjfa-17226	162	9	28.06.2009	28.06.2009	NUM
cjfa-17226	162	10	)	)	PUNCT
cjfa-17226	162	11	.	.	PUNCT
cjfa-17226	163	1	hart	hart	PROPN
cjfa-17226	163	2	,	,	PUNCT
cjfa-17226	163	3	s.	s.	PROPN
cjfa-17226	163	4	,	,	PUNCT
cjfa-17226	163	5	&	&	CCONJ
cjfa-17226	163	6	roslender	roslender	PROPN
cjfa-17226	163	7	,	,	PUNCT
cjfa-17226	163	8	r.	r.	PROPN
cjfa-17226	163	9	(	(	PUNCT
cjfa-17226	163	10	2003	2003	NUM
cjfa-17226	163	11	)	)	PUNCT
cjfa-17226	163	12	.	.	PUNCT
cjfa-17226	164	1	in	in	ADP
cjfa-17226	164	2	search	search	NOUN
cjfa-17226	164	3	of	of	ADP
cjfa-17226	164	4	strategic	strategic	ADJ
cjfa-17226	164	5	management	management	NOUN
cjfa-17226	164	6	accounting	accounting	NOUN
cjfa-17226	164	7	:	:	PUNCT
cjfa-17226	164	8	theoretical	theoretical	ADJ
cjfa-17226	164	9	and	and	CCONJ
cjfa-17226	164	10	field	field	NOUN
cjfa-17226	164	11	study	study	NOUN
cjfa-17226	164	12	perspectives	perspective	NOUN
cjfa-17226	164	13	.	.	PUNCT
cjfa-17226	165	1	management	management	NOUN
cjfa-17226	165	2	accounting	accounting	NOUN
cjfa-17226	165	3	research	research	NOUN
cjfa-17226	165	4	,	,	PUNCT
cjfa-17226	165	5	14(3	14(3	NUM
cjfa-17226	165	6	)	)	PUNCT
cjfa-17226	165	7	,	,	PUNCT
cjfa-17226	165	8	255	255	NUM
cjfa-17226	165	9	–	–	PUNCT
cjfa-17226	165	10	–	–	PUNCT
cjfa-17226	165	11	279	279	NUM
cjfa-17226	165	12	.	.	PUNCT
cjfa-17226	166	1	http://dx.doi.org/10.1016/s1044-5005(03)00048-9	http://dx.doi.org/10.1016/s1044-5005(03)00048-9	NOUN
cjfa-17226	166	2	.	.	PUNCT
cjfa-17226	166	3	hofbauer	hofbauer	PROPN
cjfa-17226	166	4	,	,	PUNCT
cjfa-17226	166	5	g.	g.	PROPN
cjfa-17226	166	6	(	(	PUNCT
cjfa-17226	166	7	2017	2017	NUM
cjfa-17226	166	8	)	)	PUNCT
cjfa-17226	166	9	.	.	PUNCT
cjfa-17226	167	1	technische	technische	PROPN
cjfa-17226	167	2	beschaffung	beschaffung	PROPN
cjfa-17226	167	3	–	–	PUNCT
cjfa-17226	167	4	der	der	ADJ
cjfa-17226	167	5	beschaffungsprozess	beschaffungsprozess	NOUN
cjfa-17226	167	6	,	,	PUNCT
cjfa-17226	167	7	schriftenreihe	schriftenreihe	PROPN
cjfa-17226	167	8	strategisches	strategische	NOUN
cjfa-17226	167	9	beschaffungsmanagement	beschaffungsmanagement	NOUN
cjfa-17226	167	10	,	,	PUNCT
cjfa-17226	167	11	band	band	NOUN
cjfa-17226	167	12	2	2	NUM
cjfa-17226	167	13	.	.	PUNCT
cjfa-17226	168	1	berlin	berlin	PROPN
cjfa-17226	168	2	:	:	PUNCT
cjfa-17226	168	3	seiten	seiten	PROPN
cjfa-17226	168	4	.	.	PUNCT
cjfa-17226	169	1	ifrs	ifrs	PROPN
cjfa-17226	169	2	8	8	NUM
cjfa-17226	169	3	(	(	PUNCT
cjfa-17226	169	4	2017	2017	NUM
cjfa-17226	169	5	)	)	PUNCT
cjfa-17226	169	6	.	.	PUNCT
cjfa-17226	170	1	international	international	ADJ
cjfa-17226	170	2	financial	financial	ADJ
cjfa-17226	170	3	reporting	reporting	NOUN
cjfa-17226	170	4	standard	standard	NOUN
cjfa-17226	170	5	8	8	NUM
cjfa-17226	170	6	–	–	PUNCT
cjfa-17226	170	7	operating	operate	VERB
cjfa-17226	170	8	segments	segment	NOUN
cjfa-17226	170	9	:	:	PUNCT
cjfa-17226	170	10	29th	29th	ADJ
cjfa-17226	170	11	march	march	NOUN
cjfa-17226	170	12	,	,	PUNCT
cjfa-17226	170	13	2017	2017	NUM
cjfa-17226	170	14	,	,	PUNCT
cjfa-17226	170	15	http://www.iasplus.com/en/news/2017/03/ifrs-8-improvements	http://www.iasplus.com/en/news/2017/03/ifrs-8-improvement	NOUN
cjfa-17226	170	16	(	(	PUNCT
cjfa-17226	170	17	accessed	access	VERB
cjfa-17226	170	18	:	:	PUNCT
cjfa-17226	170	19	29.03.2017	29.03.2017	NUM
cjfa-17226	170	20	)	)	PUNCT
cjfa-17226	170	21	.	.	PUNCT
cjfa-17226	171	1	khocha	khocha	PROPN
cjfa-17226	171	2	,	,	PUNCT
cjfa-17226	171	3	n.	n.	PROPN
cjfa-17226	171	4	(	(	PUNCT
cjfa-17226	171	5	2017	2017	NUM
cjfa-17226	171	6	)	)	PUNCT
cjfa-17226	171	7	.	.	PUNCT
cjfa-17226	172	1	the	the	DET
cjfa-17226	172	2	organization	organization	NOUN
cjfa-17226	172	3	of	of	ADP
cjfa-17226	172	4	management	management	NOUN
cjfa-17226	172	5	accounting	account	VERB
cjfa-17226	172	6	at	at	ADP
cjfa-17226	172	7	small	small	ADJ
cjfa-17226	172	8	enterprises	enterprise	NOUN
cjfa-17226	172	9	in	in	ADP
cjfa-17226	172	10	ukraine	ukraine	PROPN
cjfa-17226	172	11	.	.	PUNCT
cjfa-17226	173	1	baltic	baltic	PROPN
cjfa-17226	173	2	journal	journal	PROPN
cjfa-17226	173	3	of	of	ADP
cjfa-17226	173	4	economic	economic	ADJ
cjfa-17226	173	5	studies	study	NOUN
cjfa-17226	173	6	,	,	PUNCT
cjfa-17226	173	7	3(4	3(4	NUM
cjfa-17226	173	8	)	)	PUNCT
cjfa-17226	173	9	,	,	PUNCT
cjfa-17226	173	10	271–279	271–279	NUM
cjfa-17226	173	11	.	.	PUNCT
cjfa-17226	174	1	mitev	mitev	PROPN
cjfa-17226	174	2	,	,	PUNCT
cjfa-17226	174	3	b.	b.	PROPN
cjfa-17226	174	4	(	(	PUNCT
cjfa-17226	174	5	2016	2016	NUM
cjfa-17226	174	6	)	)	PUNCT
cjfa-17226	174	7	.	.	PUNCT
cjfa-17226	175	1	essential	essential	ADJ
cjfa-17226	175	2	characteristics	characteristic	NOUN
cjfa-17226	175	3	of	of	ADP
cjfa-17226	175	4	strategic	strategic	ADJ
cjfa-17226	175	5	alliances	alliance	NOUN
cjfa-17226	175	6	.	.	PUNCT
cjfa-17226	176	1	izvestia	izvestia	PROPN
cjfa-17226	176	2	,	,	PUNCT
cjfa-17226	176	3	journal	journal	NOUN
cjfa-17226	176	4	of	of	ADP
cjfa-17226	176	5	the	the	DET
cjfa-17226	176	6	union	union	NOUN
cjfa-17226	176	7	of	of	ADP
cjfa-17226	176	8	scientists	scientist	NOUN
cjfa-17226	176	9	–	–	PUNCT
cjfa-17226	176	10	varna	varna	ADJ
cjfa-17226	176	11	,	,	PUNCT
cjfa-17226	176	12	economic	economic	ADJ
cjfa-17226	176	13	sciences	science	NOUN
cjfa-17226	176	14	series	series	NOUN
cjfa-17226	176	15	,	,	PUNCT
cjfa-17226	176	16	1	1	NUM
cjfa-17226	176	17	,	,	PUNCT
cjfa-17226	176	18	109–115	109–115	NUM
cjfa-17226	176	19	.	.	PUNCT
cjfa-17226	177	1	papazov	papazov	PROPN
cjfa-17226	177	2	,	,	PUNCT
cjfa-17226	177	3	e.	e.	PROPN
cjfa-17226	177	4	(	(	PUNCT
cjfa-17226	177	5	2012	2012	NUM
cjfa-17226	177	6	)	)	PUNCT
cjfa-17226	177	7	.	.	PUNCT
cjfa-17226	178	1	strategic	strategic	ADJ
cjfa-17226	178	2	management	management	NOUN
cjfa-17226	178	3	.	.	PUNCT
cjfa-17226	179	1	ruse	ruse	NOUN
cjfa-17226	179	2	:	:	PUNCT
cjfa-17226	179	3	avangard	avangard	NOUN
cjfa-17226	179	4	print	print	NOUN
cjfa-17226	179	5	.	.	PUNCT
cjfa-17226	180	1	(	(	PUNCT
cjfa-17226	180	2	in	in	ADP
cjfa-17226	180	3	bulgarian	bulgarian	ADJ
cjfa-17226	180	4	)	)	PUNCT
cjfa-17226	180	5	papazov	papazov	PROPN
cjfa-17226	180	6	,	,	PUNCT
cjfa-17226	180	7	e.	e.	PROPN
cjfa-17226	180	8	,	,	PUNCT
cjfa-17226	180	9	&	&	CCONJ
cjfa-17226	180	10	mihaylova	mihaylova	PROPN
cjfa-17226	180	11	,	,	PUNCT
cjfa-17226	180	12	l.	l.	PROPN
cjfa-17226	180	13	(	(	PUNCT
cjfa-17226	180	14	2011	2011	NUM
cjfa-17226	180	15	)	)	PUNCT
cjfa-17226	180	16	.	.	PUNCT
cjfa-17226	181	1	product	product	NOUN
cjfa-17226	181	2	diversification	diversification	NOUN
cjfa-17226	181	3	in	in	ADP
cjfa-17226	181	4	smes	sme	NOUN
cjfa-17226	181	5	as	as	ADP
cjfa-17226	181	6	anti	anti	ADJ
cjfa-17226	181	7	-	-	ADJ
cjfa-17226	181	8	crisis	crisis	ADJ
cjfa-17226	181	9	response	response	NOUN
cjfa-17226	181	10	.	.	PUNCT
cjfa-17226	182	1	izvestiya	izvestiya	PROPN
cjfa-17226	182	2	–	–	PUNCT
cjfa-17226	182	3	journal	journal	NOUN
cjfa-17226	182	4	of	of	ADP
cjfa-17226	182	5	varna	varna	ADJ
cjfa-17226	182	6	economic	economic	ADJ
cjfa-17226	182	7	university	university	NOUN
cjfa-17226	182	8	,	,	PUNCT
cjfa-17226	182	9	2	2	NUM
cjfa-17226	182	10	,	,	PUNCT
cjfa-17226	182	11	122–127	122–127	NUM
cjfa-17226	182	12	.	.	PUNCT
cjfa-17226	183	1	(	(	PUNCT
cjfa-17226	183	2	in	in	ADP
cjfa-17226	183	3	bulgarian	bulgarian	ADJ
cjfa-17226	183	4	)	)	PUNCT
cjfa-17226	183	5	papazov	papazov	PROPN
cjfa-17226	183	6	,	,	PUNCT
cjfa-17226	183	7	e.	e.	PROPN
cjfa-17226	183	8	,	,	PUNCT
cjfa-17226	183	9	&	&	CCONJ
cjfa-17226	183	10	mihaylova	mihaylova	PROPN
cjfa-17226	183	11	,	,	PUNCT
cjfa-17226	183	12	l.	l.	PROPN
cjfa-17226	183	13	(	(	PUNCT
cjfa-17226	183	14	2015	2015	NUM
cjfa-17226	183	15	)	)	PUNCT
cjfa-17226	183	16	.	.	PUNCT
cjfa-17226	184	1	approaches	approach	NOUN
cjfa-17226	184	2	to	to	ADP
cjfa-17226	184	3	strategy	strategy	NOUN
cjfa-17226	184	4	-	-	PUNCT
cjfa-17226	184	5	driven	drive	VERB
cjfa-17226	184	6	sectoral	sectoral	ADJ
cjfa-17226	184	7	competition	competition	NOUN
cjfa-17226	184	8	analysis	analysis	NOUN
cjfa-17226	184	9	of	of	ADP
cjfa-17226	184	10	business	business	NOUN
cjfa-17226	184	11	organizations	organization	NOUN
cjfa-17226	184	12	.	.	PUNCT
cjfa-17226	185	1	in	in	ADP
cjfa-17226	185	2	perspectives	perspective	NOUN
cjfa-17226	185	3	of	of	ADP
cjfa-17226	185	4	business	business	NOUN
cjfa-17226	185	5	and	and	CCONJ
cjfa-17226	185	6	entrepreneurship	entrepreneurship	NOUN
cjfa-17226	185	7	development	development	NOUN
cjfa-17226	185	8	.	.	PUNCT
cjfa-17226	186	1	proceedings	proceeding	NOUN
cjfa-17226	186	2	of	of	ADP
cjfa-17226	186	3	selected	select	VERB
cjfa-17226	186	4	papers	paper	NOUN
cjfa-17226	186	5	.	.	PUNCT
cjfa-17226	187	1	brno	brno	NOUN
cjfa-17226	187	2	:	:	PUNCT
cjfa-17226	187	3	brno	brno	PROPN
cjfa-17226	187	4	university	university	PROPN
cjfa-17226	187	5	of	of	ADP
cjfa-17226	187	6	technology	technology	NOUN
cjfa-17226	187	7	.	.	PUNCT
cjfa-17226	188	1	pepur	pepur	NOUN
cjfa-17226	188	2	,	,	PUNCT
cjfa-17226	188	3	m.	m.	NOUN
cjfa-17226	188	4	,	,	PUNCT
cjfa-17226	188	5	mihanović	mihanović	PROPN
cjfa-17226	188	6	,	,	PUNCT
cjfa-17226	188	7	z.	z.	PROPN
cjfa-17226	188	8	,	,	PUNCT
cjfa-17226	188	9	&	&	CCONJ
cjfa-17226	188	10	pepur	pepur	PROPN
cjfa-17226	188	11	,	,	PUNCT
cjfa-17226	188	12	s.	s.	PROPN
cjfa-17226	188	13	(	(	PUNCT
cjfa-17226	188	14	2013	2013	NUM
cjfa-17226	188	15	)	)	PUNCT
cjfa-17226	188	16	.	.	PUNCT
cjfa-17226	189	1	analysis	analysis	NOUN
cjfa-17226	189	2	of	of	ADP
cjfa-17226	189	3	the	the	DET
cjfa-17226	189	4	effect	effect	NOUN
cjfa-17226	189	5	of	of	ADP
cjfa-17226	189	6	perceived	perceive	VERB
cjfa-17226	189	7	service	service	NOUN
cjfa-17226	189	8	quality	quality	NOUN
cjfa-17226	189	9	to	to	ADP
cjfa-17226	189	10	the	the	DET
cjfa-17226	189	11	relationship	relationship	NOUN
cjfa-17226	189	12	quality	quality	NOUN
cjfa-17226	189	13	on	on	ADP
cjfa-17226	189	14	the	the	DET
cjfa-17226	189	15	business	business	NOUN
cjfa-17226	189	16	-	-	PUNCT
cjfa-17226	189	17	to	to	ADP
cjfa-17226	189	18	-	-	PUNCT
cjfa-17226	189	19	business	business	NOUN
cjfa-17226	189	20	market	market	NOUN
cjfa-17226	189	21	.	.	PUNCT
cjfa-17226	190	1	management	management	NOUN
cjfa-17226	190	2	:	:	PUNCT
cjfa-17226	190	3	journal	journal	PROPN
cjfa-17226	190	4	of	of	ADP
cjfa-17226	190	5	contemporary	contemporary	ADJ
cjfa-17226	190	6	management	management	NOUN
cjfa-17226	190	7	issues	issue	NOUN
cjfa-17226	190	8	,	,	PUNCT
cjfa-17226	190	9	18(2	18(2	NUM
cjfa-17226	190	10	)	)	PUNCT
cjfa-17226	190	11	,	,	PUNCT
cjfa-17226	190	12	97–109	97–109	NUM
cjfa-17226	190	13	.	.	PUNCT
cjfa-17226	191	1	ruland	ruland	PROPN
cjfa-17226	191	2	,	,	PUNCT
cjfa-17226	191	3	r.	r.	PROPN
cjfa-17226	191	4	(	(	PUNCT
cjfa-17226	191	5	1984	1984	NUM
cjfa-17226	191	6	)	)	PUNCT
cjfa-17226	191	7	.	.	PUNCT
cjfa-17226	192	1	duty	duty	NOUN
cjfa-17226	192	2	,	,	PUNCT
cjfa-17226	192	3	obligation	obligation	NOUN
cjfa-17226	192	4	and	and	CCONJ
cjfa-17226	192	5	responsibility	responsibility	NOUN
cjfa-17226	192	6	in	in	ADP
cjfa-17226	192	7	accounting	accounting	NOUN
cjfa-17226	192	8	policy	policy	NOUN
cjfa-17226	192	9	making	making	NOUN
cjfa-17226	192	10	.	.	PUNCT
cjfa-17226	193	1	journal	journal	NOUN
cjfa-17226	193	2	of	of	ADP
cjfa-17226	193	3	accounting	accounting	NOUN
cjfa-17226	193	4	and	and	CCONJ
cjfa-17226	193	5	public	public	ADJ
cjfa-17226	193	6	policy	policy	NOUN
cjfa-17226	193	7	,	,	PUNCT
cjfa-17226	193	8	14(3	14(3	NUM
cjfa-17226	193	9	)	)	PUNCT
cjfa-17226	193	10	,	,	PUNCT
cjfa-17226	193	11	223–237	223–237	NUM
cjfa-17226	193	12	.	.	PUNCT
cjfa-17226	194	1	http://dx.doi.org/10.1016/02784254(84)90018-8	http://dx.doi.org/10.1016/02784254(84)90018-8	NOUN
cjfa-17226	194	2	.	.	PUNCT
cjfa-17226	195	1	šimberová	šimberová	PROPN
cjfa-17226	195	2	,	,	PUNCT
cjfa-17226	195	3	i.	i.	PROPN
cjfa-17226	195	4	(	(	PUNCT
cjfa-17226	195	5	2008	2008	NUM
cjfa-17226	195	6	)	)	PUNCT
cjfa-17226	195	7	.	.	PUNCT
cjfa-17226	196	1	marketing	marketing	NOUN
cjfa-17226	196	2	approach	approach	NOUN
cjfa-17226	196	3	to	to	ADP
cjfa-17226	196	4	stakeholder	stakeholder	NOUN
cjfa-17226	196	5	management	management	NOUN
cjfa-17226	196	6	.	.	PUNCT
cjfa-17226	197	1	in	in	ADP
cjfa-17226	197	2	a.	a.	NOUN
cjfa-17226	197	3	pabedinskaitė	pabedinskaitė	PROPN
cjfa-17226	197	4	(	(	PUNCT
cjfa-17226	197	5	ed	ed	NOUN
cjfa-17226	197	6	.	.	PUNCT
cjfa-17226	197	7	)	)	PUNCT
cjfa-17226	197	8	.	.	PUNCT
cjfa-17226	198	1	5th	5th	ADJ
cjfa-17226	198	2	international	international	ADJ
cjfa-17226	198	3	scientific	scientific	ADJ
cjfa-17226	198	4	conference	conference	NOUN
cjfa-17226	198	5	“	"	PUNCT
cjfa-17226	198	6	business	business	NOUN
cjfa-17226	198	7	and	and	CCONJ
cjfa-17226	198	8	management	management	NOUN
cjfa-17226	198	9	”	"	PUNCT
cjfa-17226	198	10	.	.	PUNCT
cjfa-17226	199	1	vilnius	vilnius	NOUN
cjfa-17226	199	2	:	:	PUNCT
cjfa-17226	199	3	technika	technika	PROPN
cjfa-17226	199	4	.	.	PUNCT
cjfa-17226	200	1	using	use	VERB
cjfa-17226	200	2	accounting	accounting	NOUN
cjfa-17226	200	3	information	information	NOUN
cjfa-17226	200	4	for	for	ADP
cjfa-17226	200	5	strategic	strategic	ADJ
cjfa-17226	200	6	…	…	PUNCT
cjfa-17226	200	7	33	33	NUM
cjfa-17226	200	8	simeonov	simeonov	NOUN
cjfa-17226	200	9	,	,	PUNCT
cjfa-17226	200	10	o.	o.	NOUN
cjfa-17226	200	11	,	,	PUNCT
cjfa-17226	200	12	&	&	CCONJ
cjfa-17226	200	13	lambovska	lambovska	PROPN
cjfa-17226	200	14	,	,	PUNCT
cjfa-17226	200	15	m.	m.	NOUN
cjfa-17226	200	16	(	(	PUNCT
cjfa-17226	200	17	2012	2012	NUM
cjfa-17226	200	18	)	)	PUNCT
cjfa-17226	200	19	.	.	PUNCT
cjfa-17226	201	1	a	a	DET
cjfa-17226	201	2	suggestion	suggestion	NOUN
cjfa-17226	201	3	about	about	ADP
cjfa-17226	201	4	potentialities	potentiality	NOUN
cjfa-17226	201	5	for	for	ADP
cjfa-17226	201	6	the	the	DET
cjfa-17226	201	7	swot	swot	PROPN
cjfa-17226	201	8	analysis	analysis	NOUN
cjfa-17226	201	9	’	'	PUNCT
cjfa-17226	201	10	development	development	NOUN
cjfa-17226	201	11	concerning	concern	VERB
cjfa-17226	201	12	threats	threat	NOUN
cjfa-17226	201	13	.	.	PUNCT
cjfa-17226	202	1	economics	economic	NOUN
cjfa-17226	202	2	and	and	CCONJ
cjfa-17226	202	3	management	management	NOUN
cjfa-17226	202	4	,	,	PUNCT
cjfa-17226	202	5	2(1	2(1	NUM
cjfa-17226	202	6	)	)	PUNCT
cjfa-17226	202	7	,	,	PUNCT
cjfa-17226	202	8	94	94	NUM
cjfa-17226	202	9	–	–	PUNCT
cjfa-17226	202	10	–	–	PUNCT
cjfa-17226	202	11	103	103	NUM
cjfa-17226	202	12	.	.	PUNCT
cjfa-17226	203	1	škoda	škoda	PROPN
cjfa-17226	203	2	,	,	PUNCT
cjfa-17226	203	3	m.	m.	NOUN
cjfa-17226	203	4	,	,	PUNCT
cjfa-17226	203	5	lengyelfalusy	lengyelfalusy	ADJ
cjfa-17226	203	6	,	,	PUNCT
cjfa-17226	203	7	t.	t.	PROPN
cjfa-17226	203	8	,	,	PUNCT
cjfa-17226	203	9	&	&	CCONJ
cjfa-17226	203	10	gabrhelová	gabrhelová	PROPN
cjfa-17226	203	11	,	,	PUNCT
cjfa-17226	203	12	g.	g.	PROPN
cjfa-17226	203	13	(	(	PUNCT
cjfa-17226	203	14	2017	2017	NUM
cjfa-17226	203	15	)	)	PUNCT
cjfa-17226	203	16	.	.	PUNCT
cjfa-17226	204	1	creative	creative	ADJ
cjfa-17226	204	2	accounting	accounting	NOUN
cjfa-17226	204	3	practices	practice	NOUN
cjfa-17226	204	4	in	in	ADP
cjfa-17226	204	5	slovakia	slovakia	PROPN
cjfa-17226	204	6	after	after	ADP
cjfa-17226	204	7	passing	pass	VERB
cjfa-17226	204	8	financial	financial	ADJ
cjfa-17226	204	9	crisis	crisis	NOUN
cjfa-17226	204	10	.	.	PUNCT
cjfa-17226	205	1	copernican	copernican	PROPN
cjfa-17226	205	2	journal	journal	PROPN
cjfa-17226	205	3	of	of	ADP
cjfa-17226	205	4	finance	finance	PROPN
cjfa-17226	205	5	&	&	CCONJ
cjfa-17226	205	6	accounting	accounting	PROPN
cjfa-17226	205	7	,	,	PUNCT
cjfa-17226	205	8	6(2	6(2	NUM
cjfa-17226	205	9	)	)	PUNCT
cjfa-17226	205	10	,	,	PUNCT
cjfa-17226	205	11	71–86	71–86	NUM
cjfa-17226	205	12	.	.	PUNCT
cjfa-17226	206	1	http://dx.doi.org/10.12775/cjfa.2017.012	http://dx.doi.org/10.12775/cjfa.2017.012	NOUN
cjfa-17226	206	2	.	.	PUNCT
cjfa-17226	207	1	trifonova	trifonova	PROPN
cjfa-17226	207	2	,	,	PUNCT
cjfa-17226	207	3	s.	s.	PROPN
cjfa-17226	207	4	,	,	PUNCT
cjfa-17226	207	5	&	&	CCONJ
cjfa-17226	207	6	atanassov	atanassov	PROPN
cjfa-17226	207	7	,	,	PUNCT
cjfa-17226	207	8	a.	a.	NOUN
cjfa-17226	207	9	(	(	PUNCT
cjfa-17226	207	10	2016	2016	NUM
cjfa-17226	207	11	)	)	PUNCT
cjfa-17226	207	12	.	.	PUNCT
cjfa-17226	208	1	assessing	assess	VERB
cjfa-17226	208	2	the	the	DET
cjfa-17226	208	3	impact	impact	NOUN
cjfa-17226	208	4	of	of	ADP
cjfa-17226	208	5	the	the	DET
cjfa-17226	208	6	global	global	ADJ
cjfa-17226	208	7	financial	financial	ADJ
cjfa-17226	208	8	crisis	crisis	NOUN
cjfa-17226	208	9	on	on	ADP
cjfa-17226	208	10	bulgaria‘s	bulgaria‘s	NOUN
cjfa-17226	208	11	economy	economy	NOUN
cjfa-17226	208	12	from	from	ADP
cjfa-17226	208	13	the	the	DET
cjfa-17226	208	14	sector	sector	NOUN
cjfa-17226	208	15	perspective	perspective	NOUN
cjfa-17226	208	16	.	.	PUNCT
cjfa-17226	209	1	international	international	ADJ
cjfa-17226	209	2	journal	journal	NOUN
cjfa-17226	209	3	of	of	ADP
cjfa-17226	209	4	emerging	emerge	VERB
cjfa-17226	209	5	research	research	NOUN
cjfa-17226	209	6	in	in	ADP
cjfa-17226	209	7	management	management	NOUN
cjfa-17226	209	8	&	&	CCONJ
cjfa-17226	209	9	technology	technology	NOUN
cjfa-17226	209	10	,	,	PUNCT
cjfa-17226	209	11	5(5	5(5	NUM
cjfa-17226	209	12	)	)	PUNCT
cjfa-17226	209	13	,	,	PUNCT
cjfa-17226	209	14	5–19	5–19	PROPN
cjfa-17226	209	15	.	.	PUNCT
cjfa-17226	210	1	yonkova	yonkova	PROPN
cjfa-17226	210	2	,	,	PUNCT
cjfa-17226	210	3	b.	b.	PROPN
cjfa-17226	210	4	(	(	PUNCT
cjfa-17226	210	5	2005	2005	NUM
cjfa-17226	210	6	)	)	PUNCT
cjfa-17226	210	7	.	.	PUNCT
cjfa-17226	211	1	sectoral	sectoral	ADJ
cjfa-17226	211	2	information	information	NOUN
cjfa-17226	211	3	in	in	ADP
cjfa-17226	211	4	the	the	DET
cjfa-17226	211	5	system	system	NOUN
cjfa-17226	211	6	of	of	ADP
cjfa-17226	211	7	financial	financial	ADJ
cjfa-17226	211	8	reporting	reporting	NOUN
cjfa-17226	211	9	and	and	CCONJ
cjfa-17226	211	10	managerial	managerial	ADJ
cjfa-17226	211	11	accounting	accounting	NOUN
cjfa-17226	211	12	.	.	PUNCT
cjfa-17226	212	1	journal	journal	NOUN
cjfa-17226	212	2	“	"	PUNCT
cjfa-17226	212	3	economic	economic	ADJ
cjfa-17226	212	4	alternatives	alternative	NOUN
cjfa-17226	212	5	”	"	PUNCT
cjfa-17226	212	6	,	,	PUNCT
cjfa-17226	212	7	7(1	7(1	NUM
cjfa-17226	212	8	)	)	PUNCT
cjfa-17226	212	9	,	,	PUNCT
cjfa-17226	212	10	94–110	94–110	PROPN
cjfa-17226	212	11	.	.	PUNCT