id	sid	tid	token	lemma	pos
cjfa-20428	1	1	copernican	copernican	PROPN
cjfa-20428	1	2	journal	journal	PROPN
cjfa-20428	1	3	of	of	ADP
cjfa-20428	1	4	finance	finance	PROPN
cjfa-20428	1	5	&	&	CCONJ
cjfa-20428	1	6	accounting	accounting	PROPN
cjfa-20428	1	7	e	e	PROPN
cjfa-20428	1	8	-	-	PROPN
cjfa-20428	1	9	issn	issn	PROPN
cjfa-20428	1	10	2300	2300	NUM
cjfa-20428	1	11	-	-	SYM
cjfa-20428	1	12	3065	3065	NUM
cjfa-20428	1	13	p	p	PROPN
cjfa-20428	1	14	-	-	PUNCT
cjfa-20428	1	15	issn	issn	PROPN
cjfa-20428	1	16	2300	2300	NUM
cjfa-20428	1	17	-	-	SYM
cjfa-20428	1	18	12402018	12402018	NUM
cjfa-20428	1	19	,	,	PUNCT
cjfa-20428	1	20	volume	volume	NOUN
cjfa-20428	1	21	7	7	NUM
cjfa-20428	1	22	,	,	PUNCT
cjfa-20428	1	23	issue	issue	NOUN
cjfa-20428	1	24	4	4	NUM
cjfa-20428	1	25	date	date	NOUN
cjfa-20428	1	26	of	of	ADP
cjfa-20428	1	27	submission	submission	NOUN
cjfa-20428	1	28	:	:	PUNCT
cjfa-20428	1	29	february	february	PROPN
cjfa-20428	1	30	26	26	NUM
cjfa-20428	1	31	,	,	PUNCT
cjfa-20428	1	32	2019	2019	NUM
cjfa-20428	1	33	;	;	PUNCT
cjfa-20428	1	34	date	date	NOUN
cjfa-20428	1	35	of	of	ADP
cjfa-20428	1	36	acceptance	acceptance	NOUN
cjfa-20428	1	37	:	:	PUNCT
cjfa-20428	1	38	april	april	PROPN
cjfa-20428	1	39	14	14	NUM
cjfa-20428	1	40	,	,	PUNCT
cjfa-20428	1	41	2019	2019	NUM
cjfa-20428	1	42	.	.	PUNCT
cjfa-20428	2	1	*	*	PUNCT
cjfa-20428	2	2	contact	contact	NOUN
cjfa-20428	2	3	information	information	NOUN
cjfa-20428	2	4	:	:	PUNCT
cjfa-20428	3	1	t.slyozko@ukr.net	t.slyozko@ukr.net	NOUN
cjfa-20428	3	2	,	,	PUNCT
cjfa-20428	3	3	science	science	NOUN
cjfa-20428	3	4	and	and	CCONJ
cjfa-20428	3	5	research	research	PROPN
cjfa-20428	3	6	institute	institute	PROPN
cjfa-20428	3	7	of	of	ADP
cjfa-20428	3	8	social	social	ADJ
cjfa-20428	3	9	and	and	CCONJ
cjfa-20428	3	10	economic	economic	ADJ
cjfa-20428	3	11	development	development	NOUN
cjfa-20428	3	12	,	,	PUNCT
cjfa-20428	3	13	golosіїvskiy	golosіїvskiy	NOUN
cjfa-20428	3	14	,	,	PUNCT
cjfa-20428	3	15	98/2	98/2	NUM
cjfa-20428	3	16	,	,	PUNCT
cjfa-20428	3	17	оf	оf	PROPN
cjfa-20428	3	18	.	.	PROPN
cjfa-20428	3	19	55	55	NUM
cjfa-20428	3	20	,	,	PUNCT
cjfa-20428	3	21	kyiv	kyiv	ADJ
cjfa-20428	3	22	,	,	PUNCT
cjfa-20428	3	23	03040	03040	NUM
cjfa-20428	3	24	,	,	PUNCT
cjfa-20428	3	25	ukraine	ukraine	NOUN
cjfa-20428	3	26	,	,	PUNCT
cjfa-20428	3	27	phone	phone	NOUN
cjfa-20428	3	28	:	:	PUNCT
cjfa-20428	3	29	+38	+38	NUM
cjfa-20428	3	30	050	050	NUM
cjfa-20428	3	31	275	275	NUM
cjfa-20428	3	32	17	17	NUM
cjfa-20428	3	33	29	29	NUM
cjfa-20428	3	34	;	;	PUNCT
cjfa-20428	3	35	orcid	orcid	PROPN
cjfa-20428	4	1	i	i	NOUN
cjfa-20428	4	2	d	d	NOUN
cjfa-20428	4	3	:	:	PUNCT
cjfa-20428	4	4	https://orcid.org/0000-0002-1256-0692	https://orcid.org/0000-0002-1256-0692	ADP
cjfa-20428	4	5	.	.	PUNCT
cjfa-20428	5	1	*	*	PUNCT
cjfa-20428	5	2	*	*	PUNCT
cjfa-20428	5	3	contact	contact	NOUN
cjfa-20428	5	4	information	information	NOUN
cjfa-20428	5	5	:	:	PUNCT
cjfa-20428	5	6	lyudmila.kurylo@gmail.com	lyudmila.kurylo@gmail.com	NUM
cjfa-20428	5	7	,	,	PUNCT
cjfa-20428	5	8	national	national	ADJ
cjfa-20428	5	9	university	university	PROPN
cjfa-20428	5	10	of	of	ADP
cjfa-20428	5	11	kyivmohyla	kyivmohyla	PROPN
cjfa-20428	5	12	academy	academy	PROPN
cjfa-20428	5	13	,	,	PUNCT
cjfa-20428	5	14	faculty	faculty	NOUN
cjfa-20428	5	15	of	of	ADP
cjfa-20428	5	16	economic	economic	ADJ
cjfa-20428	5	17	sciences	science	NOUN
cjfa-20428	5	18	,	,	PUNCT
cjfa-20428	5	19	department	department	NOUN
cjfa-20428	5	20	of	of	ADP
cjfa-20428	5	21	marketing	marketing	NOUN
cjfa-20428	5	22	and	and	CCONJ
cjfa-20428	5	23	business	business	NOUN
cjfa-20428	5	24	management	management	NOUN
cjfa-20428	5	25	,	,	PUNCT
cjfa-20428	5	26	skovorody	skovorody	NOUN
cjfa-20428	5	27	,	,	PUNCT
cjfa-20428	5	28	2	2	NUM
cjfa-20428	5	29	,	,	PUNCT
cjfa-20428	5	30	kyiv	kyiv	ADJ
cjfa-20428	5	31	,	,	PUNCT
cjfa-20428	5	32	04070	04070	NUM
cjfa-20428	5	33	,	,	PUNCT
cjfa-20428	5	34	ukraine	ukraine	NOUN
cjfa-20428	5	35	,	,	PUNCT
cjfa-20428	5	36	phone	phone	NOUN
cjfa-20428	5	37	:	:	PUNCT
cjfa-20428	6	1	+38	+38	NUM
cjfa-20428	6	2	066	066	NUM
cjfa-20428	6	3	758	758	NUM
cjfa-20428	6	4	16	16	NUM
cjfa-20428	6	5	87	87	NUM
cjfa-20428	6	6	;	;	PUNCT
cjfa-20428	6	7	orcid	orcid	PROPN
cjfa-20428	7	1	i	i	NOUN
cjfa-20428	7	2	d	d	PROPN
cjfa-20428	7	3	:	:	PUNCT
cjfa-20428	7	4	https://orcid.org/0000-0002-1254-8271	https://orcid.org/0000-0002-1254-8271	NOUN
cjfa-20428	7	5	.	.	PUNCT
cjfa-20428	8	1	*	*	PUNCT
cjfa-20428	8	2	*	*	PUNCT
cjfa-20428	8	3	*	*	PUNCT
cjfa-20428	8	4	contact	contact	NOUN
cjfa-20428	8	5	information	information	NOUN
cjfa-20428	8	6	:	:	PUNCT
cjfa-20428	8	7	oleksandra.mazina@gmail.com	oleksandra.mazina@gmail.com	PROPN
cjfa-20428	8	8	,	,	PUNCT
cjfa-20428	8	9	university	university	NOUN
cjfa-20428	8	10	of	of	ADP
cjfa-20428	8	11	the	the	DET
cjfa-20428	8	12	state	state	NOUN
cjfa-20428	8	13	fiscal	fiscal	ADJ
cjfa-20428	8	14	service	service	NOUN
cjfa-20428	8	15	of	of	ADP
cjfa-20428	8	16	ukraine	ukraine	NOUN
cjfa-20428	8	17	,	,	PUNCT
cjfa-20428	8	18	faculty	faculty	NOUN
cjfa-20428	8	19	of	of	ADP
cjfa-20428	8	20	economic	economic	ADJ
cjfa-20428	8	21	,	,	PUNCT
cjfa-20428	8	22	the	the	DET
cjfa-20428	8	23	department	department	NOUN
cjfa-20428	8	24	of	of	ADP
cjfa-20428	8	25	accounting	accounting	PROPN
cjfa-20428	8	26	,	,	PUNCT
cjfa-20428	8	27	universytetska	universytetska	PROPN
cjfa-20428	8	28	,	,	PUNCT
cjfa-20428	8	29	31	31	NUM
cjfa-20428	8	30	,	,	PUNCT
cjfa-20428	8	31	irpin	irpin	NOUN
cjfa-20428	8	32	,	,	PUNCT
cjfa-20428	8	33	kyivska	kyivska	VERB
cjfa-20428	8	34	obl	obl	PROPN
cjfa-20428	8	35	,	,	PUNCT
cjfa-20428	8	36	08200	08200	NUM
cjfa-20428	8	37	,	,	PUNCT
cjfa-20428	8	38	kyiv	kyiv	ADJ
cjfa-20428	8	39	,	,	PUNCT
cjfa-20428	8	40	ukraine	ukraine	NOUN
cjfa-20428	8	41	,	,	PUNCT
cjfa-20428	8	42	phone	phone	NOUN
cjfa-20428	8	43	:	:	PUNCT
cjfa-20428	8	44	+38	+38	NUM
cjfa-20428	8	45	095	095	NUM
cjfa-20428	8	46	275	275	NUM
cjfa-20428	8	47	18	18	NUM
cjfa-20428	8	48	27	27	NUM
cjfa-20428	8	49	;	;	PUNCT
cjfa-20428	8	50	orcid	orcid	NOUN
cjfa-20428	9	1	i	i	NOUN
cjfa-20428	9	2	d	d	NOUN
cjfa-20428	9	3	:	:	PUNCT
cjfa-20428	9	4	https://orcid.org/0000-0003-1191-3940	https://orcid.org/0000-0003-1191-3940	NOUN
cjfa-20428	9	5	.	.	PUNCT
cjfa-20428	10	1	slyozko	slyozko	PROPN
cjfa-20428	10	2	,	,	PUNCT
cjfa-20428	10	3	t.	t.	PROPN
cjfa-20428	10	4	,	,	PUNCT
cjfa-20428	10	5	kurilo	kurilo	PROPN
cjfa-20428	10	6	,	,	PUNCT
cjfa-20428	10	7	l.	l.	PROPN
cjfa-20428	10	8	,	,	PUNCT
cjfa-20428	10	9	&	&	CCONJ
cjfa-20428	10	10	mazina	mazina	PROPN
cjfa-20428	10	11	,	,	PUNCT
cjfa-20428	10	12	o.	o.	PROPN
cjfa-20428	10	13	(	(	PUNCT
cjfa-20428	10	14	2018	2018	NUM
cjfa-20428	10	15	)	)	PUNCT
cjfa-20428	10	16	.	.	PUNCT
cjfa-20428	11	1	the	the	DET
cjfa-20428	11	2	unique	unique	ADJ
cjfa-20428	11	3	opportunities	opportunity	NOUN
cjfa-20428	11	4	of	of	ADP
cjfa-20428	11	5	accounting	accounting	NOUN
cjfa-20428	11	6	to	to	PART
cjfa-20428	11	7	promote	promote	VERB
cjfa-20428	11	8	transparency	transparency	NOUN
cjfa-20428	11	9	of	of	ADP
cjfa-20428	11	10	economic	economic	ADJ
cjfa-20428	11	11	processes	process	NOUN
cjfa-20428	11	12	.	.	PUNCT
cjfa-20428	12	1	copernican	copernican	PROPN
cjfa-20428	12	2	journal	journal	PROPN
cjfa-20428	12	3	of	of	ADP
cjfa-20428	12	4	finance	finance	PROPN
cjfa-20428	12	5	&	&	CCONJ
cjfa-20428	12	6	accounting	accounting	NOUN
cjfa-20428	12	7	,	,	PUNCT
cjfa-20428	12	8	7(4	7(4	NUM
cjfa-20428	12	9	)	)	PUNCT
cjfa-20428	12	10	,	,	PUNCT
cjfa-20428	12	11	115–125	115–125	NUM
cjfa-20428	12	12	.	.	PUNCT
cjfa-20428	12	13	http://dx.doi.org/10.12775/cjfa.2018.024	http://dx.doi.org/10.12775/cjfa.2018.024	VERB
cjfa-20428	12	14	tetyana	tetyana	PROPN
cjfa-20428	12	15	slyozko	slyozko	PROPN
cjfa-20428	12	16	*	*	PROPN
cjfa-20428	12	17	science	science	PROPN
cjfa-20428	12	18	and	and	CCONJ
cjfa-20428	12	19	research	research	PROPN
cjfa-20428	12	20	institute	institute	PROPN
cjfa-20428	12	21	of	of	ADP
cjfa-20428	12	22	social	social	ADJ
cjfa-20428	12	23	and	and	CCONJ
cjfa-20428	12	24	economic	economic	ADJ
cjfa-20428	12	25	development	development	NOUN
cjfa-20428	12	26	lyudmila	lyudmila	NOUN
cjfa-20428	12	27	kurilo	kurilo	PROPN
cjfa-20428	12	28	*	*	PROPN
cjfa-20428	12	29	*	*	PROPN
cjfa-20428	12	30	national	national	PROPN
cjfa-20428	12	31	university	university	PROPN
cjfa-20428	12	32	of	of	ADP
cjfa-20428	12	33	kyiv	kyiv	PROPN
cjfa-20428	12	34	-	-	PUNCT
cjfa-20428	12	35	mohyla	mohyla	PROPN
cjfa-20428	12	36	academy	academy	PROPN
cjfa-20428	12	37	oleksandra	oleksandra	PROPN
cjfa-20428	12	38	mazina	mazina	PROPN
cjfa-20428	12	39	*	*	PROPN
cjfa-20428	12	40	*	*	PROPN
cjfa-20428	12	41	*	*	PROPN
cjfa-20428	12	42	university	university	NOUN
cjfa-20428	12	43	of	of	ADP
cjfa-20428	12	44	the	the	DET
cjfa-20428	12	45	state	state	NOUN
cjfa-20428	12	46	fiscal	fiscal	ADJ
cjfa-20428	12	47	service	service	NOUN
cjfa-20428	12	48	of	of	ADP
cjfa-20428	12	49	ukraine	ukraine	NOUN
cjfa-20428	12	50	the	the	DET
cjfa-20428	12	51	unique	unique	ADJ
cjfa-20428	12	52	opportunities	opportunity	NOUN
cjfa-20428	12	53	of	of	ADP
cjfa-20428	12	54	accounting	accounting	NOUN
cjfa-20428	12	55	to	to	PART
cjfa-20428	12	56	promote	promote	VERB
cjfa-20428	12	57	transparency	transparency	NOUN
cjfa-20428	12	58	of	of	ADP
cjfa-20428	12	59	economic	economic	ADJ
cjfa-20428	12	60	processes	process	NOUN
cjfa-20428	12	61	keywords	keyword	NOUN
cjfa-20428	12	62	:	:	PUNCT
cjfa-20428	12	63	rules	rule	NOUN
cjfa-20428	12	64	of	of	ADP
cjfa-20428	12	65	the	the	DET
cjfa-20428	12	66	game	game	NOUN
cjfa-20428	12	67	,	,	PUNCT
cjfa-20428	12	68	institutions	institution	NOUN
cjfa-20428	12	69	,	,	PUNCT
cjfa-20428	12	70	accounting	accounting	NOUN
cjfa-20428	12	71	,	,	PUNCT
cjfa-20428	12	72	information	information	NOUN
cjfa-20428	12	73	,	,	PUNCT
cjfa-20428	12	74	transparent	transparent	ADJ
cjfa-20428	12	75	economic	economic	ADJ
cjfa-20428	12	76	processes	process	NOUN
cjfa-20428	12	77	.	.	PUNCT
cjfa-20428	13	1	j	j	PROPN
cjfa-20428	13	2	e	e	PROPN
cjfa-20428	13	3	l	l	PROPN
cjfa-20428	13	4	classification	classification	NOUN
cjfa-20428	13	5	:	:	PUNCT
cjfa-20428	13	6	d80	d80	PROPN
cjfa-20428	13	7	,	,	PUNCT
cjfa-20428	13	8	m41	m41	PROPN
cjfa-20428	13	9	.	.	PUNCT
cjfa-20428	14	1	tetyana	tetyana	PROPN
cjfa-20428	14	2	slyozko	slyozko	PROPN
cjfa-20428	14	3	,	,	PUNCT
cjfa-20428	14	4	lyudmila	lyudmila	PROPN
cjfa-20428	14	5	kurilo	kurilo	PROPN
cjfa-20428	14	6	,	,	PUNCT
cjfa-20428	14	7	oleksandra	oleksandra	PROPN
cjfa-20428	14	8	mazina116	mazina116	PROPN
cjfa-20428	14	9	abstract	abstract	NOUN
cjfa-20428	14	10	:	:	PUNCT
cjfa-20428	14	11	the	the	DET
cjfa-20428	14	12	article	article	NOUN
cjfa-20428	14	13	is	be	AUX
cjfa-20428	14	14	devoted	devote	VERB
cjfa-20428	14	15	an	an	DET
cjfa-20428	14	16	important	important	ADJ
cjfa-20428	14	17	role	role	NOUN
cjfa-20428	14	18	the	the	DET
cjfa-20428	14	19	institute	institute	NOUN
cjfa-20428	14	20	of	of	ADP
cjfa-20428	14	21	accounting	accounting	NOUN
cjfa-20428	14	22	in	in	ADP
cjfa-20428	14	23	the	the	DET
cjfa-20428	14	24	modern	modern	ADJ
cjfa-20428	14	25	economy	economy	NOUN
cjfa-20428	14	26	.	.	PUNCT
cjfa-20428	15	1	this	this	DET
cjfa-20428	15	2	role	role	NOUN
cjfa-20428	15	3	is	be	AUX
cjfa-20428	15	4	supported	support	VERB
cjfa-20428	15	5	by	by	ADP
cjfa-20428	15	6	unique	unique	ADJ
cjfa-20428	15	7	institutional	institutional	ADJ
cjfa-20428	15	8	and	and	CCONJ
cjfa-20428	15	9	informational	informational	ADJ
cjfa-20428	15	10	opportunities	opportunity	NOUN
cjfa-20428	15	11	determined	determine	VERB
cjfa-20428	15	12	by	by	ADP
cjfa-20428	15	13	its	its	PRON
cjfa-20428	15	14	specific	specific	ADJ
cjfa-20428	15	15	characteristics	characteristic	NOUN
cjfa-20428	15	16	.	.	PUNCT
cjfa-20428	16	1	on	on	ADP
cjfa-20428	16	2	the	the	DET
cjfa-20428	16	3	one	one	NUM
cjfa-20428	16	4	hand	hand	NOUN
cjfa-20428	16	5	,	,	PUNCT
cjfa-20428	16	6	accounting	accounting	NOUN
cjfa-20428	16	7	is	be	AUX
cjfa-20428	16	8	the	the	DET
cjfa-20428	16	9	legislative	legislative	ADJ
cjfa-20428	16	10	and	and	CCONJ
cjfa-20428	16	11	normative	normative	ADJ
cjfa-20428	16	12	institution	institution	NOUN
cjfa-20428	16	13	through	through	ADP
cjfa-20428	16	14	which	which	PRON
cjfa-20428	16	15	the	the	DET
cjfa-20428	16	16	controlling	controlling	NOUN
cjfa-20428	16	17	and	and	CCONJ
cjfa-20428	16	18	regulating	regulate	VERB
cjfa-20428	16	19	institutions	institution	NOUN
cjfa-20428	16	20	influence	influence	VERB
cjfa-20428	16	21	the	the	DET
cjfa-20428	16	22	economic	economic	ADJ
cjfa-20428	16	23	processes	process	NOUN
cjfa-20428	16	24	occurring	occur	VERB
cjfa-20428	16	25	at	at	ADP
cjfa-20428	16	26	each	each	DET
cjfa-20428	16	27	enterprise	enterprise	NOUN
cjfa-20428	16	28	.	.	PUNCT
cjfa-20428	17	1	on	on	ADP
cjfa-20428	17	2	the	the	DET
cjfa-20428	17	3	other	other	ADJ
cjfa-20428	17	4	hand	hand	NOUN
cjfa-20428	17	5	,	,	PUNCT
cjfa-20428	17	6	the	the	DET
cjfa-20428	17	7	accounting	accounting	NOUN
cjfa-20428	17	8	system	system	NOUN
cjfa-20428	17	9	creates	create	VERB
cjfa-20428	17	10	an	an	DET
cjfa-20428	17	11	information	information	NOUN
cjfa-20428	17	12	database	database	NOUN
cjfa-20428	17	13	on	on	ADP
cjfa-20428	17	14	the	the	DET
cjfa-20428	17	15	actual	actual	ADJ
cjfa-20428	17	16	economic	economic	ADJ
cjfa-20428	17	17	activity	activity	NOUN
cjfa-20428	17	18	of	of	ADP
cjfa-20428	17	19	each	each	DET
cjfa-20428	17	20	enterprise	enterprise	NOUN
cjfa-20428	17	21	required	require	VERB
cjfa-20428	17	22	by	by	ADP
cjfa-20428	17	23	users	user	NOUN
cjfa-20428	17	24	.	.	PUNCT
cjfa-20428	18	1	such	such	DET
cjfa-20428	18	2	a	a	DET
cjfa-20428	18	3	database	database	NOUN
cjfa-20428	18	4	is	be	AUX
cjfa-20428	18	5	formed	form	VERB
cjfa-20428	18	6	due	due	ADP
cjfa-20428	18	7	to	to	ADP
cjfa-20428	18	8	the	the	DET
cjfa-20428	18	9	fact	fact	NOUN
cjfa-20428	18	10	that	that	SCONJ
cjfa-20428	18	11	accounting	accounting	NOUN
cjfa-20428	18	12	is	be	AUX
cjfa-20428	18	13	an	an	DET
cjfa-20428	18	14	exclusive	exclusive	ADJ
cjfa-20428	18	15	registrar	registrar	NOUN
cjfa-20428	18	16	of	of	ADP
cjfa-20428	18	17	business	business	NOUN
cjfa-20428	18	18	activities	activity	NOUN
cjfa-20428	18	19	:	:	PUNCT
cjfa-20428	18	20	documentation	documentation	NOUN
cjfa-20428	18	21	,	,	PUNCT
cjfa-20428	18	22	inventory	inventory	NOUN
cjfa-20428	18	23	,	,	PUNCT
cjfa-20428	18	24	assessment	assessment	NOUN
cjfa-20428	18	25	,	,	PUNCT
cjfa-20428	18	26	calculation	calculation	NOUN
cjfa-20428	18	27	,	,	PUNCT
cjfa-20428	18	28	accounts	account	NOUN
cjfa-20428	18	29	,	,	PUNCT
cjfa-20428	18	30	double	double	ADJ
cjfa-20428	18	31	-	-	PUNCT
cjfa-20428	18	32	entry	entry	NOUN
cjfa-20428	18	33	bookkeeping	bookkeeping	NOUN
cjfa-20428	18	34	,	,	PUNCT
cjfa-20428	18	35	balance	balance	NOUN
cjfa-20428	18	36	,	,	PUNCT
cjfa-20428	18	37	reporting	reporting	NOUN
cjfa-20428	18	38	.	.	PUNCT
cjfa-20428	19	1	these	these	DET
cjfa-20428	19	2	methods	method	NOUN
cjfa-20428	19	3	have	have	VERB
cjfa-20428	19	4	such	such	DET
cjfa-20428	19	5	a	a	DET
cjfa-20428	19	6	mathematical	mathematical	ADJ
cjfa-20428	19	7	feature	feature	NOUN
cjfa-20428	19	8	that	that	PRON
cjfa-20428	19	9	has	have	AUX
cjfa-20428	19	10	made	make	VERB
cjfa-20428	19	11	it	it	PRON
cjfa-20428	19	12	possible	possible	ADJ
cjfa-20428	19	13	to	to	PART
cjfa-20428	19	14	fully	fully	ADV
cjfa-20428	19	15	them	they	PRON
cjfa-20428	19	16	with	with	ADP
cjfa-20428	19	17	the	the	DET
cjfa-20428	19	18	latest	late	ADJ
cjfa-20428	19	19	information	information	NOUN
cjfa-20428	19	20	technologies	technology	NOUN
cjfa-20428	19	21	.	.	PUNCT
cjfa-20428	20	1	all	all	PRON
cjfa-20428	20	2	of	of	ADP
cjfa-20428	20	3	these	these	DET
cjfa-20428	20	4	factors	factor	NOUN
cjfa-20428	20	5	allow	allow	VERB
cjfa-20428	20	6	accounting	accounting	NOUN
cjfa-20428	20	7	to	to	PART
cjfa-20428	20	8	provide	provide	VERB
cjfa-20428	20	9	transparent	transparent	ADJ
cjfa-20428	20	10	accounting	accounting	NOUN
cjfa-20428	20	11	information	information	NOUN
cjfa-20428	20	12	to	to	ADP
cjfa-20428	20	13	any	any	DET
cjfa-20428	20	14	users	user	NOUN
cjfa-20428	20	15	and	and	CCONJ
cjfa-20428	20	16	institutions	institution	NOUN
cjfa-20428	20	17	.	.	PUNCT
cjfa-20428	20	18	 	 	SPACE
cjfa-20428	21	1	introduction	introduction	NOUN
cjfa-20428	21	2	there	there	PRON
cjfa-20428	21	3	is	be	VERB
cjfa-20428	21	4	such	such	DET
cjfa-20428	21	5	a	a	DET
cjfa-20428	21	6	sad	sad	ADJ
cjfa-20428	21	7	fact	fact	NOUN
cjfa-20428	21	8	that	that	SCONJ
cjfa-20428	21	9	different	different	ADJ
cjfa-20428	21	10	types	type	NOUN
cjfa-20428	21	11	of	of	ADP
cjfa-20428	21	12	managers	manager	NOUN
cjfa-20428	21	13	(	(	PUNCT
cjfa-20428	21	14	analysts	analyst	NOUN
cjfa-20428	21	15	,	,	PUNCT
cjfa-20428	21	16	economists	economist	NOUN
cjfa-20428	21	17	,	,	PUNCT
cjfa-20428	21	18	financiers	financier	NOUN
cjfa-20428	21	19	,	,	PUNCT
cjfa-20428	21	20	etc	etc	X
cjfa-20428	21	21	.	.	X
cjfa-20428	21	22	)	)	PUNCT
cjfa-20428	21	23	are	be	AUX
cjfa-20428	21	24	often	often	ADV
cjfa-20428	21	25	skeptical	skeptical	ADJ
cjfa-20428	21	26	of	of	ADP
cjfa-20428	21	27	both	both	DET
cjfa-20428	21	28	accountants	accountant	NOUN
cjfa-20428	21	29	and	and	CCONJ
cjfa-20428	21	30	accounting	accounting	NOUN
cjfa-20428	21	31	from	from	ADP
cjfa-20428	21	32	which	which	PRON
cjfa-20428	21	33	they	they	PRON
cjfa-20428	21	34	take	take	VERB
cjfa-20428	21	35	information	information	NOUN
cjfa-20428	21	36	to	to	PART
cjfa-20428	21	37	calculate	calculate	VERB
cjfa-20428	21	38	certain	certain	ADJ
cjfa-20428	21	39	indicators	indicator	NOUN
cjfa-20428	21	40	.	.	PUNCT
cjfa-20428	22	1	and	and	CCONJ
cjfa-20428	22	2	how	how	SCONJ
cjfa-20428	22	3	wrong	wrong	ADJ
cjfa-20428	22	4	they	they	PRON
cjfa-20428	22	5	are	be	AUX
cjfa-20428	22	6	because	because	SCONJ
cjfa-20428	22	7	accounting	accounting	NOUN
cjfa-20428	22	8	plays	play	VERB
cjfa-20428	22	9	an	an	DET
cjfa-20428	22	10	important	important	ADJ
cjfa-20428	22	11	and	and	CCONJ
cjfa-20428	22	12	irreplaceable	irreplaceable	ADJ
cjfa-20428	22	13	role	role	NOUN
cjfa-20428	22	14	in	in	ADP
cjfa-20428	22	15	the	the	DET
cjfa-20428	22	16	functioning	functioning	NOUN
cjfa-20428	22	17	of	of	ADP
cjfa-20428	22	18	the	the	DET
cjfa-20428	22	19	economy	economy	NOUN
cjfa-20428	22	20	.	.	PUNCT
cjfa-20428	23	1	this	this	PRON
cjfa-20428	23	2	is	be	AUX
cjfa-20428	23	3	due	due	ADJ
cjfa-20428	23	4	to	to	ADP
cjfa-20428	23	5	the	the	DET
cjfa-20428	23	6	fact	fact	NOUN
cjfa-20428	23	7	that	that	SCONJ
cjfa-20428	23	8	most	most	ADJ
cjfa-20428	23	9	of	of	ADP
cjfa-20428	23	10	the	the	DET
cjfa-20428	23	11	data	datum	NOUN
cjfa-20428	23	12	describing	describe	VERB
cjfa-20428	23	13	the	the	DET
cjfa-20428	23	14	current	current	ADJ
cjfa-20428	23	15	economic	economic	ADJ
cjfa-20428	23	16	activity	activity	NOUN
cjfa-20428	23	17	of	of	ADP
cjfa-20428	23	18	enterprises	enterprise	NOUN
cjfa-20428	23	19	are	be	AUX
cjfa-20428	23	20	formed	form	VERB
cjfa-20428	23	21	in	in	ADP
cjfa-20428	23	22	the	the	DET
cjfa-20428	23	23	accounting	accounting	NOUN
cjfa-20428	23	24	system	system	NOUN
cjfa-20428	23	25	.	.	PUNCT
cjfa-20428	24	1	at	at	ADP
cjfa-20428	24	2	the	the	DET
cjfa-20428	24	3	same	same	ADJ
cjfa-20428	24	4	time	time	NOUN
cjfa-20428	24	5	,	,	PUNCT
cjfa-20428	24	6	this	this	DET
cjfa-20428	24	7	information	information	NOUN
cjfa-20428	24	8	allows	allow	VERB
cjfa-20428	24	9	institutions	institution	NOUN
cjfa-20428	24	10	to	to	PART
cjfa-20428	24	11	regulate	regulate	VERB
cjfa-20428	24	12	economy	economy	NOUN
cjfa-20428	24	13	by	by	ADP
cjfa-20428	24	14	setting	set	VERB
cjfa-20428	24	15	rules	rule	NOUN
cjfa-20428	24	16	on	on	ADP
cjfa-20428	24	17	the	the	DET
cjfa-20428	24	18	specific	specific	ADJ
cjfa-20428	24	19	formats	format	NOUN
cjfa-20428	24	20	enterprises	enterprise	NOUN
cjfa-20428	24	21	must	must	AUX
cjfa-20428	24	22	provide	provide	VERB
cjfa-20428	24	23	them	they	PRON
cjfa-20428	24	24	information	information	NOUN
cjfa-20428	24	25	.	.	PUNCT
cjfa-20428	25	1	the	the	DET
cjfa-20428	25	2	rules	rule	NOUN
cjfa-20428	25	3	are	be	AUX
cjfa-20428	25	4	formalized	formalize	VERB
cjfa-20428	25	5	in	in	ADP
cjfa-20428	25	6	different	different	ADJ
cjfa-20428	25	7	types	type	NOUN
cjfa-20428	25	8	of	of	ADP
cjfa-20428	25	9	reporting	reporting	NOUN
cjfa-20428	25	10	.	.	PUNCT
cjfa-20428	26	1	moreover	moreover	ADV
cjfa-20428	26	2	,	,	PUNCT
cjfa-20428	26	3	this	this	DET
cjfa-20428	26	4	information	information	NOUN
cjfa-20428	26	5	is	be	AUX
cjfa-20428	26	6	accumulated	accumulate	VERB
cjfa-20428	26	7	with	with	ADP
cjfa-20428	26	8	the	the	DET
cjfa-20428	26	9	help	help	NOUN
cjfa-20428	26	10	of	of	ADP
cjfa-20428	26	11	rules	rule	NOUN
cjfa-20428	26	12	(	(	PUNCT
cjfa-20428	26	13	techniques	technique	NOUN
cjfa-20428	26	14	and	and	CCONJ
cjfa-20428	26	15	procedures	procedure	NOUN
cjfa-20428	26	16	)	)	PUNCT
cjfa-20428	26	17	inherent	inherent	ADJ
cjfa-20428	26	18	to	to	ADP
cjfa-20428	26	19	accounting	account	VERB
cjfa-20428	26	20	only	only	ADV
cjfa-20428	26	21	.	.	PUNCT
cjfa-20428	27	1	these	these	DET
cjfa-20428	27	2	rules	rule	NOUN
cjfa-20428	27	3	are	be	AUX
cjfa-20428	27	4	now	now	ADV
cjfa-20428	27	5	also	also	ADV
cjfa-20428	27	6	incorporated	incorporate	VERB
cjfa-20428	27	7	into	into	ADP
cjfa-20428	27	8	modern	modern	ADJ
cjfa-20428	27	9	digital	digital	ADJ
cjfa-20428	27	10	industry	industry	NOUN
cjfa-20428	27	11	allowing	allow	VERB
cjfa-20428	27	12	to	to	PART
cjfa-20428	27	13	obtain	obtain	VERB
cjfa-20428	27	14	clear	clear	ADJ
cjfa-20428	27	15	and	and	CCONJ
cjfa-20428	27	16	complete	complete	ADJ
cjfa-20428	27	17	information	information	NOUN
cjfa-20428	27	18	about	about	ADP
cjfa-20428	27	19	the	the	DET
cjfa-20428	27	20	activities	activity	NOUN
cjfa-20428	27	21	of	of	ADP
cjfa-20428	27	22	the	the	DET
cjfa-20428	27	23	enterprise	enterprise	NOUN
cjfa-20428	27	24	any	any	DET
cjfa-20428	27	25	time	time	NOUN
cjfa-20428	27	26	.	.	PUNCT
cjfa-20428	28	1	this	this	PRON
cjfa-20428	28	2	means	mean	VERB
cjfa-20428	28	3	that	that	SCONJ
cjfa-20428	28	4	accounting	accounting	NOUN
cjfa-20428	28	5	,	,	PUNCT
cjfa-20428	28	6	has	have	AUX
cjfa-20428	28	7	incorporated	incorporate	VERB
cjfa-20428	28	8	the	the	DET
cjfa-20428	28	9	rules	rule	NOUN
cjfa-20428	28	10	for	for	ADP
cjfa-20428	28	11	regulation	regulation	NOUN
cjfa-20428	28	12	of	of	ADP
cjfa-20428	28	13	economy	economy	NOUN
cjfa-20428	28	14	and	and	CCONJ
cjfa-20428	28	15	the	the	DET
cjfa-20428	28	16	rules	rule	NOUN
cjfa-20428	28	17	for	for	ADP
cjfa-20428	28	18	creation	creation	NOUN
cjfa-20428	28	19	of	of	ADP
cjfa-20428	28	20	information	information	NOUN
cjfa-20428	28	21	and	and	CCONJ
cjfa-20428	28	22	thus	thus	ADV
cjfa-20428	28	23	now	now	ADV
cjfa-20428	28	24	has	have	VERB
cjfa-20428	28	25	such	such	ADJ
cjfa-20428	28	26	special	special	ADJ
cjfa-20428	28	27	institutional	institutional	ADJ
cjfa-20428	28	28	and	and	CCONJ
cjfa-20428	28	29	informational	informational	ADJ
cjfa-20428	28	30	possibilities	possibility	NOUN
cjfa-20428	28	31	as	as	SCONJ
cjfa-20428	28	32	to	to	PART
cjfa-20428	28	33	be	be	AUX
cjfa-20428	28	34	an	an	DET
cjfa-20428	28	35	indispensable	indispensable	ADJ
cjfa-20428	28	36	tool	tool	NOUN
cjfa-20428	28	37	for	for	ADP
cjfa-20428	28	38	economy	economy	NOUN
cjfa-20428	28	39	.	.	PUNCT
cjfa-20428	29	1	this	this	DET
cjfa-20428	29	2	paper	paper	NOUN
cjfa-20428	29	3	thus	thus	ADV
cjfa-20428	29	4	strives	strive	VERB
cjfa-20428	29	5	to	to	PART
cjfa-20428	29	6	elicit	elicit	VERB
cjfa-20428	29	7	and	and	CCONJ
cjfa-20428	29	8	to	to	PART
cjfa-20428	29	9	argument	argument	VERB
cjfa-20428	29	10	on	on	ADP
cjfa-20428	29	11	this	this	DET
cjfa-20428	29	12	role	role	NOUN
cjfa-20428	29	13	.	.	PUNCT
cjfa-20428	30	1	the	the	DET
cjfa-20428	30	2	research	research	NOUN
cjfa-20428	30	3	methodology	methodology	NOUN
cjfa-20428	30	4	and	and	CCONJ
cjfa-20428	30	5	the	the	DET
cjfa-20428	30	6	course	course	NOUN
cjfa-20428	30	7	of	of	ADP
cjfa-20428	30	8	the	the	DET
cjfa-20428	30	9	research	research	NOUN
cjfa-20428	30	10	process	process	NOUN
cjfa-20428	30	11	the	the	DET
cjfa-20428	30	12	research	research	NOUN
cjfa-20428	30	13	in	in	ADP
cjfa-20428	30	14	theoretical	theoretical	ADJ
cjfa-20428	30	15	part	part	NOUN
cjfa-20428	30	16	based	base	VERB
cjfa-20428	30	17	on	on	ADP
cjfa-20428	30	18	use	use	NOUN
cjfa-20428	30	19	book	book	NOUN
cjfa-20428	30	20	publications	publication	NOUN
cjfa-20428	30	21	,	,	PUNCT
cjfa-20428	30	22	papers	paper	NOUN
cjfa-20428	30	23	and	and	CCONJ
cjfa-20428	30	24	reports	report	NOUN
cjfa-20428	30	25	at	at	ADP
cjfa-20428	30	26	scientific	scientific	ADJ
cjfa-20428	30	27	conferences	conference	NOUN
cjfa-20428	30	28	,	,	PUNCT
cjfa-20428	30	29	and	and	CCONJ
cjfa-20428	30	30	in	in	ADP
cjfa-20428	30	31	practical	practical	ADJ
cjfa-20428	30	32	part	part	NOUN
cjfa-20428	30	33	of	of	ADP
cjfa-20428	30	34	the	the	DET
cjfa-20428	30	35	article	article	NOUN
cjfa-20428	30	36	the	the	DET
cjfa-20428	30	37	laws	law	NOUN
cjfa-20428	30	38	of	of	ADP
cjfa-20428	30	39	ukraine	ukraine	NOUN
cjfa-20428	30	40	,	,	PUNCT
cjfa-20428	30	41	regulations	regulation	NOUN
cjfa-20428	30	42	,	,	PUNCT
cjfa-20428	30	43	instruction	instruction	NOUN
cjfa-20428	30	44	are	be	AUX
cjfa-20428	30	45	used	use	VERB
cjfa-20428	30	46	.	.	PUNCT
cjfa-20428	31	1	different	different	ADJ
cjfa-20428	31	2	research	research	NOUN
cjfa-20428	31	3	methods	method	NOUN
cjfa-20428	31	4	were	be	AUX
cjfa-20428	31	5	applied	apply	VERB
cjfa-20428	31	6	:	:	PUNCT
cjfa-20428	31	7	analysis	analysis	NOUN
cjfa-20428	31	8	of	of	ADP
cjfa-20428	31	9	scientific	scientific	ADJ
cjfa-20428	31	10	literature	literature	NOUN
cjfa-20428	31	11	,	,	PUNCT
cjfa-20428	31	12	analysis	analysis	NOUN
cjfa-20428	31	13	of	of	ADP
cjfa-20428	31	14	laws	law	NOUN
cjfa-20428	31	15	and	and	CCONJ
cjfa-20428	31	16	regulations	regulation	NOUN
cjfa-20428	31	17	con	con	VERB
cjfa-20428	31	18	the	the	DET
cjfa-20428	31	19	unique	unique	ADJ
cjfa-20428	31	20	opportunities	opportunity	NOUN
cjfa-20428	31	21	of	of	ADP
cjfa-20428	31	22	accounting	accounting	NOUN
cjfa-20428	31	23	to	to	PART
cjfa-20428	31	24	promote	promote	VERB
cjfa-20428	31	25	…	…	PUNCT
cjfa-20428	31	26	117	117	NUM
cjfa-20428	31	27	cerning	cerning	NOUN
cjfa-20428	31	28	accounting	accounting	NOUN
cjfa-20428	31	29	,	,	PUNCT
cjfa-20428	31	30	made	make	VERB
cjfa-20428	31	31	a	a	DET
cjfa-20428	31	32	graphical	graphical	ADJ
cjfa-20428	31	33	representation	representation	NOUN
cjfa-20428	31	34	of	of	ADP
cjfa-20428	31	35	the	the	DET
cjfa-20428	31	36	data	datum	NOUN
cjfa-20428	31	37	in	in	ADP
cjfa-20428	31	38	the	the	DET
cjfa-20428	31	39	form	form	NOUN
cjfa-20428	31	40	of	of	ADP
cjfa-20428	31	41	pictures	picture	NOUN
cjfa-20428	31	42	.	.	PUNCT
cjfa-20428	32	1	the	the	DET
cjfa-20428	32	2	aim	aim	NOUN
cjfa-20428	32	3	of	of	ADP
cjfa-20428	32	4	the	the	DET
cjfa-20428	32	5	article	article	NOUN
cjfa-20428	32	6	is	be	AUX
cjfa-20428	32	7	to	to	PART
cjfa-20428	32	8	prove	prove	VERB
cjfa-20428	32	9	that	that	SCONJ
cjfa-20428	32	10	institutional	institutional	ADJ
cjfa-20428	32	11	and	and	CCONJ
cjfa-20428	32	12	informational	informational	ADJ
cjfa-20428	32	13	opportunities	opportunity	NOUN
cjfa-20428	32	14	of	of	ADP
cjfa-20428	32	15	accounting	accounting	NOUN
cjfa-20428	32	16	make	make	VERB
cjfa-20428	32	17	it	it	PRON
cjfa-20428	32	18	an	an	DET
cjfa-20428	32	19	important	important	ADJ
cjfa-20428	32	20	tool	tool	NOUN
cjfa-20428	32	21	for	for	ADP
cjfa-20428	32	22	achieving	achieve	VERB
cjfa-20428	32	23	transparency	transparency	NOUN
cjfa-20428	32	24	of	of	ADP
cjfa-20428	32	25	economic	economic	ADJ
cjfa-20428	32	26	processes	process	NOUN
cjfa-20428	32	27	.	.	PUNCT
cjfa-20428	33	1	research	research	NOUN
cjfa-20428	33	2	context	context	NOUN
cjfa-20428	33	3	:	:	PUNCT
cjfa-20428	33	4	accounting	account	VERB
cjfa-20428	33	5	as	as	ADP
cjfa-20428	33	6	an	an	DET
cjfa-20428	33	7	information	information	NOUN
cjfa-20428	33	8	system	system	NOUN
cjfa-20428	33	9	and	and	CCONJ
cjfa-20428	33	10	as	as	ADP
cjfa-20428	33	11	an	an	DET
cjfa-20428	33	12	institution	institution	NOUN
cjfa-20428	33	13	of	of	ADP
cjfa-20428	33	14	the	the	DET
cjfa-20428	33	15	state	state	NOUN
cjfa-20428	33	16	.	.	PUNCT
cjfa-20428	34	1	theoretical	theoretical	ADJ
cjfa-20428	34	2	framework	framework	NOUN
cjfa-20428	34	3	and	and	CCONJ
cjfa-20428	34	4	their	their	PRON
cjfa-20428	34	5	implementation	implementation	NOUN
cjfa-20428	34	6	in	in	ADP
cjfa-20428	34	7	practice	practice	NOUN
cjfa-20428	34	8	analysis	analysis	NOUN
cjfa-20428	34	9	of	of	ADP
cjfa-20428	34	10	recent	recent	ADJ
cjfa-20428	34	11	publications	publication	NOUN
cjfa-20428	34	12	shows	show	VERB
cjfa-20428	34	13	that	that	SCONJ
cjfa-20428	34	14	some	some	DET
cjfa-20428	34	15	authors	author	NOUN
cjfa-20428	34	16	research	research	VERB
cjfa-20428	34	17	the	the	DET
cjfa-20428	34	18	institutional	institutional	ADJ
cjfa-20428	34	19	approach	approach	NOUN
cjfa-20428	34	20	to	to	ADP
cjfa-20428	34	21	the	the	DET
cjfa-20428	34	22	development	development	NOUN
cjfa-20428	34	23	of	of	ADP
cjfa-20428	34	24	economy	economy	NOUN
cjfa-20428	34	25	and	and	CCONJ
cjfa-20428	34	26	accounting	accounting	NOUN
cjfa-20428	34	27	:	:	PUNCT
cjfa-20428	34	28	burns	burn	NOUN
cjfa-20428	34	29	and	and	CCONJ
cjfa-20428	34	30	scapens	scapen	NOUN
cjfa-20428	34	31	(	(	PUNCT
cjfa-20428	34	32	2000	2000	NUM
cjfa-20428	34	33	)	)	PUNCT
cjfa-20428	34	34	,	,	PUNCT
cjfa-20428	34	35	dacin	dacin	PROPN
cjfa-20428	34	36	,	,	PUNCT
cjfa-20428	34	37	goodstein	goodstein	PRON
cjfa-20428	34	38	and	and	CCONJ
cjfa-20428	34	39	scott	scott	PROPN
cjfa-20428	34	40	(	(	PUNCT
cjfa-20428	34	41	2002	2002	NUM
cjfa-20428	34	42	)	)	PUNCT
cjfa-20428	34	43	,	,	PUNCT
cjfa-20428	34	44	campbell	campbell	PROPN
cjfa-20428	34	45	and	and	CCONJ
cjfa-20428	34	46	klaes	klaes	PROPN
cjfa-20428	34	47	(	(	PUNCT
cjfa-20428	34	48	2005	2005	NUM
cjfa-20428	34	49	)	)	PUNCT
cjfa-20428	34	50	,	,	PUNCT
cjfa-20428	34	51	haidai	haidai	X
cjfa-20428	34	52	(	(	PUNCT
cjfa-20428	34	53	2006	2006	NUM
cjfa-20428	34	54	)	)	PUNCT
cjfa-20428	34	55	,	,	PUNCT
cjfa-20428	34	56	robalo	robalo	NOUN
cjfa-20428	34	57	(	(	PUNCT
cjfa-20428	34	58	2014	2014	NUM
cjfa-20428	34	59	)	)	PUNCT
cjfa-20428	34	60	.	.	PUNCT
cjfa-20428	35	1	others	other	NOUN
cjfa-20428	35	2	authors	author	NOUN
cjfa-20428	35	3	are	be	AUX
cjfa-20428	35	4	exploring	explore	VERB
cjfa-20428	35	5	study	study	NOUN
cjfa-20428	35	6	the	the	DET
cjfa-20428	35	7	question	question	NOUN
cjfa-20428	35	8	about	about	ADP
cjfa-20428	35	9	the	the	DET
cjfa-20428	35	10	role	role	NOUN
cjfa-20428	35	11	accounting	accounting	NOUN
cjfa-20428	35	12	information	information	NOUN
cjfa-20428	35	13	has	have	AUX
cjfa-20428	35	14	in	in	ADP
cjfa-20428	35	15	economy	economy	NOUN
cjfa-20428	35	16	,	,	PUNCT
cjfa-20428	35	17	for	for	ADP
cjfa-20428	35	18	example	example	NOUN
cjfa-20428	35	19	,	,	PUNCT
cjfa-20428	35	20	papers	paper	NOUN
cjfa-20428	35	21	:	:	PUNCT
cjfa-20428	35	22	by	by	ADP
cjfa-20428	35	23	brandas	brandas	PROPN
cjfa-20428	35	24	,	,	PUNCT
cjfa-20428	35	25	megan	megan	NOUN
cjfa-20428	35	26	and	and	CCONJ
cjfa-20428	35	27	didraga	didraga	NOUN
cjfa-20428	35	28	(	(	PUNCT
cjfa-20428	35	29	2015	2015	NUM
cjfa-20428	35	30	)	)	PUNCT
cjfa-20428	35	31	,	,	PUNCT
cjfa-20428	35	32	marius	marius	PROPN
cjfa-20428	35	33	,	,	PUNCT
cjfa-20428	35	34	denisa	denisa	NOUN
cjfa-20428	35	35	and	and	CCONJ
cjfa-20428	35	36	florina	florina	PROPN
cjfa-20428	35	37	(	(	PUNCT
cjfa-20428	35	38	2012	2012	NUM
cjfa-20428	35	39	)	)	PUNCT
cjfa-20428	35	40	,	,	PUNCT
cjfa-20428	35	41	trigo	trigo	PROPN
cjfa-20428	35	42	,	,	PUNCT
cjfa-20428	35	43	belfo	belfo	NOUN
cjfa-20428	35	44	and	and	CCONJ
cjfa-20428	35	45	estebanez	estebanez	PROPN
cjfa-20428	35	46	(	(	PUNCT
cjfa-20428	35	47	2016	2016	NUM
cjfa-20428	35	48	)	)	PUNCT
cjfa-20428	35	49	,	,	PUNCT
cjfa-20428	35	50	chapman	chapman	NOUN
cjfa-20428	35	51	and	and	CCONJ
cjfa-20428	35	52	kihn	kihn	PROPN
cjfa-20428	35	53	(	(	PUNCT
cjfa-20428	35	54	2009	2009	NUM
cjfa-20428	35	55	)	)	PUNCT
cjfa-20428	35	56	,	,	PUNCT
cjfa-20428	35	57	papazov	papazov	NOUN
cjfa-20428	35	58	and	and	CCONJ
cjfa-20428	35	59	mihaylova	mihaylova	X
cjfa-20428	35	60	(	(	PUNCT
cjfa-20428	35	61	2015	2015	NUM
cjfa-20428	35	62	)	)	PUNCT
cjfa-20428	35	63	;	;	PUNCT
cjfa-20428	35	64	some	some	DET
cjfa-20428	35	65	authors	author	NOUN
cjfa-20428	35	66	see	see	VERB
cjfa-20428	35	67	a	a	DET
cjfa-20428	35	68	close	close	ADJ
cjfa-20428	35	69	relationship	relationship	NOUN
cjfa-20428	35	70	between	between	ADP
cjfa-20428	35	71	the	the	DET
cjfa-20428	35	72	information	information	NOUN
cjfa-20428	35	73	which	which	PRON
cjfa-20428	35	74	accounting	accounting	NOUN
cjfa-20428	35	75	provides	provide	VERB
cjfa-20428	35	76	and	and	CCONJ
cjfa-20428	35	77	requirements	requirement	NOUN
cjfa-20428	35	78	as	as	ADP
cjfa-20428	35	79	to	to	ADP
cjfa-20428	35	80	its	its	PRON
cjfa-20428	35	81	institutions	institution	NOUN
cjfa-20428	35	82	and	and	CCONJ
cjfa-20428	35	83	individual	individual	ADJ
cjfa-20428	35	84	users	user	NOUN
cjfa-20428	35	85	,	,	PUNCT
cjfa-20428	35	86	for	for	ADP
cjfa-20428	35	87	instance	instance	NOUN
cjfa-20428	35	88	navarro	navarro	PROPN
cjfa-20428	35	89	-	-	PUNCT
cjfa-20428	35	90	garcіa	garcіa	PROPN
cjfa-20428	35	91	and	and	CCONJ
cjfa-20428	35	92	madrid	madrid	PROPN
cjfa-20428	35	93	-	-	PUNCT
cjfa-20428	35	94	guijarro	guijarro	PROPN
cjfa-20428	35	95	(	(	PUNCT
cjfa-20428	35	96	2016	2016	NUM
cjfa-20428	35	97	)	)	PUNCT
cjfa-20428	35	98	;	;	PUNCT
cjfa-20428	35	99	banociova	banociova	X
cjfa-20428	35	100	and	and	CCONJ
cjfa-20428	35	101	pavlikova	pavlikova	PROPN
cjfa-20428	35	102	(	(	PUNCT
cjfa-20428	35	103	2014	2014	NUM
cjfa-20428	35	104	)	)	PUNCT
cjfa-20428	35	105	.	.	PUNCT
cjfa-20428	36	1	however	however	ADV
cjfa-20428	36	2	,	,	PUNCT
cjfa-20428	36	3	none	none	NOUN
cjfa-20428	36	4	of	of	ADP
cjfa-20428	36	5	them	they	PRON
cjfa-20428	36	6	defines	define	VERB
cjfa-20428	36	7	the	the	DET
cjfa-20428	36	8	special	special	ADJ
cjfa-20428	36	9	role	role	NOUN
cjfa-20428	36	10	of	of	ADP
cjfa-20428	36	11	accounting	accounting	NOUN
cjfa-20428	36	12	which	which	PRON
cjfa-20428	36	13	combines	combine	VERB
cjfa-20428	36	14	in	in	ADP
cjfa-20428	36	15	itself	itself	PRON
cjfa-20428	36	16	institutional	institutional	ADJ
cjfa-20428	36	17	and	and	CCONJ
cjfa-20428	36	18	informational	informational	ADJ
cjfa-20428	36	19	capacities	capacity	NOUN
cjfa-20428	36	20	,	,	PUNCT
cjfa-20428	36	21	takes	take	VERB
cjfa-20428	36	22	a	a	DET
cjfa-20428	36	23	pivotal	pivotal	ADJ
cjfa-20428	36	24	position	position	NOUN
cjfa-20428	36	25	in	in	ADP
cjfa-20428	36	26	economy	economy	NOUN
cjfa-20428	36	27	and	and	CCONJ
cjfa-20428	36	28	can	can	AUX
cjfa-20428	36	29	ensure	ensure	VERB
cjfa-20428	36	30	transparency	transparency	NOUN
cjfa-20428	36	31	of	of	ADP
cjfa-20428	36	32	its	its	PRON
cjfa-20428	36	33	data	datum	NOUN
cjfa-20428	36	34	.	.	PUNCT
cjfa-20428	37	1	because	because	SCONJ
cjfa-20428	37	2	this	this	DET
cjfa-20428	37	3	area	area	NOUN
cjfa-20428	37	4	of	of	ADP
cjfa-20428	37	5	research	research	NOUN
cjfa-20428	37	6	has	have	AUX
cjfa-20428	37	7	not	not	PART
cjfa-20428	37	8	as	as	ADV
cjfa-20428	37	9	yet	yet	ADV
cjfa-20428	37	10	formed	form	VERB
cjfa-20428	37	11	,	,	PUNCT
cjfa-20428	37	12	we	we	PRON
cjfa-20428	37	13	will	will	AUX
cjfa-20428	37	14	try	try	VERB
cjfa-20428	37	15	to	to	PART
cjfa-20428	37	16	lay	lay	VERB
cjfa-20428	37	17	its	its	PRON
cjfa-20428	37	18	first	first	ADJ
cjfa-20428	37	19	foundation	foundation	NOUN
cjfa-20428	37	20	and	and	CCONJ
cjfa-20428	37	21	thus	thus	ADV
cjfa-20428	37	22	the	the	DET
cjfa-20428	37	23	research	research	NOUN
cjfa-20428	37	24	.	.	PUNCT
cjfa-20428	38	1	to	to	PART
cjfa-20428	38	2	develop	develop	VERB
cjfa-20428	38	3	,	,	PUNCT
cjfa-20428	38	4	modern	modern	ADJ
cjfa-20428	38	5	economy	economy	NOUN
cjfa-20428	38	6	requires	require	VERB
cjfa-20428	38	7	such	such	DET
cjfa-20428	38	8	an	an	DET
cjfa-20428	38	9	openness	openness	NOUN
cjfa-20428	38	10	of	of	ADP
cjfa-20428	38	11	data	datum	NOUN
cjfa-20428	38	12	,	,	PUNCT
cjfa-20428	38	13	which	which	PRON
cjfa-20428	38	14	would	would	AUX
cjfa-20428	38	15	allow	allow	VERB
cjfa-20428	38	16	users	user	NOUN
cjfa-20428	38	17	to	to	PART
cjfa-20428	38	18	know	know	VERB
cjfa-20428	38	19	the	the	DET
cjfa-20428	38	20	results	result	NOUN
cjfa-20428	38	21	of	of	ADP
cjfa-20428	38	22	activity	activity	NOUN
cjfa-20428	38	23	of	of	ADP
cjfa-20428	38	24	enterprises	enterprise	NOUN
cjfa-20428	38	25	and	and	CCONJ
cjfa-20428	38	26	based	base	VERB
cjfa-20428	38	27	on	on	ADP
cjfa-20428	38	28	which	which	PRON
cjfa-20428	38	29	various	various	ADJ
cjfa-20428	38	30	economic	economic	ADJ
cjfa-20428	38	31	processes	process	NOUN
cjfa-20428	38	32	can	can	AUX
cjfa-20428	38	33	be	be	AUX
cjfa-20428	38	34	simulated	simulate	VERB
cjfa-20428	38	35	.	.	PUNCT
cjfa-20428	39	1	it	it	PRON
cjfa-20428	39	2	should	should	AUX
cjfa-20428	39	3	help	help	VERB
cjfa-20428	39	4	analyze	analyze	VERB
cjfa-20428	39	5	which	which	DET
cjfa-20428	39	6	management	management	NOUN
cjfa-20428	39	7	decisions	decision	NOUN
cjfa-20428	39	8	to	to	PART
cjfa-20428	39	9	take	take	VERB
cjfa-20428	39	10	and	and	CCONJ
cjfa-20428	39	11	how	how	SCONJ
cjfa-20428	39	12	these	these	DET
cjfa-20428	39	13	solutions	solution	NOUN
cjfa-20428	39	14	would	would	AUX
cjfa-20428	39	15	help	help	VERB
cjfa-20428	39	16	to	to	PART
cjfa-20428	39	17	improve	improve	VERB
cjfa-20428	39	18	.	.	PUNCT
cjfa-20428	40	1	it	it	PRON
cjfa-20428	40	2	should	should	AUX
cjfa-20428	40	3	also	also	ADV
cjfa-20428	40	4	establish	establish	VERB
cjfa-20428	40	5	transparent	transparent	ADJ
cjfa-20428	40	6	communication	communication	NOUN
cjfa-20428	40	7	between	between	ADP
cjfa-20428	40	8	the	the	DET
cjfa-20428	40	9	participants	participant	NOUN
cjfa-20428	40	10	to	to	PART
cjfa-20428	40	11	attract	attract	VERB
cjfa-20428	40	12	investors	investor	NOUN
cjfa-20428	40	13	.	.	PUNCT
cjfa-20428	41	1	it	it	PRON
cjfa-20428	41	2	should	should	AUX
cjfa-20428	41	3	be	be	AUX
cjfa-20428	41	4	noted	note	VERB
cjfa-20428	41	5	,	,	PUNCT
cjfa-20428	41	6	that	that	SCONJ
cjfa-20428	41	7	accounting	accounting	NOUN
cjfa-20428	41	8	system	system	NOUN
cjfa-20428	41	9	contain	contain	VERB
cjfa-20428	41	10	huge	huge	ADJ
cjfa-20428	41	11	amounts	amount	NOUN
cjfa-20428	41	12	of	of	ADP
cjfa-20428	41	13	extremely	extremely	ADV
cjfa-20428	41	14	important	important	ADJ
cjfa-20428	41	15	data	datum	NOUN
cjfa-20428	41	16	not	not	PART
cjfa-20428	41	17	only	only	ADV
cjfa-20428	41	18	for	for	SCONJ
cjfa-20428	41	19	managers	manager	NOUN
cjfa-20428	41	20	to	to	PART
cjfa-20428	41	21	make	make	VERB
cjfa-20428	41	22	appropriate	appropriate	ADJ
cjfa-20428	41	23	management	management	NOUN
cjfa-20428	41	24	decisions	decision	NOUN
cjfa-20428	41	25	,	,	PUNCT
cjfa-20428	41	26	but	but	CCONJ
cjfa-20428	41	27	also	also	ADV
cjfa-20428	41	28	to	to	PART
cjfa-20428	41	29	be	be	AUX
cjfa-20428	41	30	used	use	VERB
cjfa-20428	41	31	for	for	ADP
cjfa-20428	41	32	regulation	regulation	NOUN
cjfa-20428	41	33	of	of	ADP
cjfa-20428	41	34	activity	activity	NOUN
cjfa-20428	41	35	of	of	ADP
cjfa-20428	41	36	enterprises	enterprise	NOUN
cjfa-20428	41	37	by	by	ADP
cjfa-20428	41	38	various	various	ADJ
cjfa-20428	41	39	state	state	NOUN
cjfa-20428	41	40	and	and	CCONJ
cjfa-20428	41	41	non	non	ADJ
cjfa-20428	41	42	-	-	ADJ
cjfa-20428	41	43	state	state	ADJ
cjfa-20428	41	44	institutions	institution	NOUN
cjfa-20428	41	45	,	,	PUNCT
cjfa-20428	41	46	which	which	PRON
cjfa-20428	41	47	set	set	VERB
cjfa-20428	41	48	the	the	DET
cjfa-20428	41	49	socalled	socalled	ADJ
cjfa-20428	41	50	“	"	PUNCT
cjfa-20428	41	51	rules	rule	NOUN
cjfa-20428	41	52	of	of	ADP
cjfa-20428	41	53	the	the	DET
cjfa-20428	41	54	game	game	NOUN
cjfa-20428	41	55	”	"	PUNCT
cjfa-20428	41	56	or	or	CCONJ
cjfa-20428	41	57	institutes	institute	NOUN
cjfa-20428	41	58	.	.	PUNCT
cjfa-20428	42	1	the	the	DET
cjfa-20428	42	2	notion	notion	NOUN
cjfa-20428	42	3	of	of	ADP
cjfa-20428	42	4	the	the	DET
cjfa-20428	42	5	“	"	PUNCT
cjfa-20428	42	6	institute	institute	NOUN
cjfa-20428	42	7	”	"	PUNCT
cjfa-20428	42	8	is	be	AUX
cjfa-20428	42	9	defined	define	VERB
cjfa-20428	42	10	as	as	ADP
cjfa-20428	42	11	limitations	limitation	NOUN
cjfa-20428	42	12	(	(	PUNCT
cjfa-20428	42	13	the	the	DET
cjfa-20428	42	14	rules	rule	NOUN
cjfa-20428	42	15	of	of	ADP
cjfa-20428	42	16	the	the	PRON
cjfa-20428	42	17	)	)	PUNCT
cjfa-20428	42	18	formed	form	VERB
cjfa-20428	42	19	by	by	ADP
cjfa-20428	42	20	people	people	NOUN
cjfa-20428	42	21	that	that	PRON
cjfa-20428	42	22	contribute	contribute	VERB
cjfa-20428	42	23	to	to	ADP
cjfa-20428	42	24	the	the	DET
cjfa-20428	42	25	formation	formation	NOUN
cjfa-20428	42	26	of	of	ADP
cjfa-20428	42	27	relationships	relationship	NOUN
cjfa-20428	42	28	between	between	ADP
cjfa-20428	42	29	individuals	individual	NOUN
cjfa-20428	42	30	.	.	PUNCT
cjfa-20428	43	1	most	most	ADJ
cjfa-20428	43	2	of	of	ADP
cjfa-20428	43	3	these	these	DET
cjfa-20428	43	4	rules	rule	NOUN
cjfa-20428	43	5	are	be	AUX
cjfa-20428	43	6	implemented	implement	VERB
cjfa-20428	43	7	tetyana	tetyana	PROPN
cjfa-20428	43	8	slyozko	slyozko	PROPN
cjfa-20428	43	9	,	,	PUNCT
cjfa-20428	43	10	lyudmila	lyudmila	PROPN
cjfa-20428	43	11	kurilo	kurilo	PROPN
cjfa-20428	43	12	,	,	PUNCT
cjfa-20428	43	13	oleksandra	oleksandra	PROPN
cjfa-20428	43	14	mazina118	mazina118	PROPN
cjfa-20428	43	15	in	in	ADP
cjfa-20428	43	16	the	the	DET
cjfa-20428	43	17	economic	economic	ADJ
cjfa-20428	43	18	life	life	NOUN
cjfa-20428	43	19	of	of	ADP
cjfa-20428	43	20	enterprises	enterprise	NOUN
cjfa-20428	43	21	through	through	ADP
cjfa-20428	43	22	accounting	accounting	NOUN
cjfa-20428	43	23	,	,	PUNCT
cjfa-20428	43	24	its	its	PRON
cjfa-20428	43	25	institutional	institutional	ADJ
cjfa-20428	43	26	and	and	CCONJ
cjfa-20428	43	27	informational	informational	ADJ
cjfa-20428	43	28	opportunities	opportunity	NOUN
cjfa-20428	43	29	which	which	PRON
cjfa-20428	43	30	make	make	VERB
cjfa-20428	43	31	it	it	PRON
cjfa-20428	43	32	a	a	DET
cjfa-20428	43	33	central	central	ADJ
cjfa-20428	43	34	regulator	regulator	NOUN
cjfa-20428	43	35	of	of	ADP
cjfa-20428	43	36	economy	economy	NOUN
cjfa-20428	43	37	.	.	PUNCT
cjfa-20428	44	1	institutional	institutional	ADJ
cjfa-20428	44	2	opportunities	opportunity	NOUN
cjfa-20428	44	3	of	of	ADP
cjfa-20428	44	4	accounting	account	VERB
cjfa-20428	44	5	the	the	DET
cjfa-20428	44	6	highest	high	ADJ
cjfa-20428	44	7	institution	institution	NOUN
cjfa-20428	44	8	,	,	PUNCT
cjfa-20428	44	9	which	which	PRON
cjfa-20428	44	10	coordinating	coordinate	VERB
cjfa-20428	44	11	the	the	DET
cjfa-20428	44	12	activity	activity	NOUN
cjfa-20428	44	13	of	of	ADP
cjfa-20428	44	14	economy	economy	NOUN
cjfa-20428	44	15	,	,	PUNCT
cjfa-20428	44	16	is	be	AUX
cjfa-20428	44	17	the	the	DET
cjfa-20428	44	18	state	state	NOUN
cjfa-20428	44	19	.	.	PUNCT
cjfa-20428	45	1	it	it	PRON
cjfa-20428	45	2	creates	create	VERB
cjfa-20428	45	3	universal	universal	ADJ
cjfa-20428	45	4	principles	principle	NOUN
cjfa-20428	45	5	of	of	ADP
cjfa-20428	45	6	conduct	conduct	NOUN
cjfa-20428	45	7	for	for	ADP
cjfa-20428	45	8	most	most	ADJ
cjfa-20428	45	9	subjects	subject	NOUN
cjfa-20428	45	10	and	and	CCONJ
cjfa-20428	45	11	implements	implement	VERB
cjfa-20428	45	12	them	they	PRON
cjfa-20428	45	13	through	through	ADP
cjfa-20428	45	14	state	state	NOUN
cjfa-20428	45	15	institutions	institution	NOUN
cjfa-20428	45	16	:	:	PUNCT
cjfa-20428	45	17	the	the	DET
cjfa-20428	45	18	supreme	supreme	PROPN
cjfa-20428	45	19	council	council	PROPN
cjfa-20428	45	20	,	,	PUNCT
cjfa-20428	45	21	the	the	DET
cjfa-20428	45	22	cabinet	cabinet	NOUN
cjfa-20428	45	23	of	of	ADP
cjfa-20428	45	24	ministers	minister	NOUN
cjfa-20428	45	25	,	,	PUNCT
cjfa-20428	45	26	the	the	DET
cjfa-20428	45	27	national	national	PROPN
cjfa-20428	45	28	bank	bank	PROPN
cjfa-20428	45	29	of	of	ADP
cjfa-20428	45	30	ukraine	ukraine	NOUN
cjfa-20428	45	31	,	,	PUNCT
cjfa-20428	45	32	ministries	ministry	NOUN
cjfa-20428	45	33	and	and	CCONJ
cjfa-20428	45	34	departments	department	NOUN
cjfa-20428	45	35	,	,	PUNCT
cjfa-20428	45	36	oversight	oversight	NOUN
cjfa-20428	45	37	bodies	body	NOUN
cjfa-20428	45	38	,	,	PUNCT
cjfa-20428	45	39	the	the	DET
cjfa-20428	45	40	police	police	NOUN
cjfa-20428	45	41	,	,	PUNCT
cjfa-20428	45	42	etc	etc	X
cjfa-20428	45	43	.	.	X
cjfa-20428	45	44	societal	societal	ADJ
cjfa-20428	45	45	institutions	institution	NOUN
cjfa-20428	45	46	in	in	ADP
cjfa-20428	45	47	addition	addition	NOUN
cjfa-20428	45	48	to	to	ADP
cjfa-20428	45	49	state	state	NOUN
cjfa-20428	45	50	define	define	VERB
cjfa-20428	45	51	this	this	DET
cjfa-20428	45	52	order	order	NOUN
cjfa-20428	45	53	.	.	PUNCT
cjfa-20428	46	1	to	to	PART
cjfa-20428	46	2	mention	mention	VERB
cjfa-20428	46	3	a	a	DET
cjfa-20428	46	4	few	few	ADJ
cjfa-20428	46	5	,	,	PUNCT
cjfa-20428	46	6	they	they	PRON
cjfa-20428	46	7	are	be	AUX
cjfa-20428	46	8	joint	joint	ADJ
cjfa-20428	46	9	stock	stock	NOUN
cjfa-20428	46	10	companies	company	NOUN
cjfa-20428	46	11	,	,	PUNCT
cjfa-20428	46	12	political	political	ADJ
cjfa-20428	46	13	parties	party	NOUN
cjfa-20428	46	14	,	,	PUNCT
cjfa-20428	46	15	nonprofit	nonprofit	ADJ
cjfa-20428	46	16	organizations	organization	NOUN
cjfa-20428	46	17	,	,	PUNCT
cjfa-20428	46	18	educational	educational	ADJ
cjfa-20428	46	19	institutions	institution	NOUN
cjfa-20428	46	20	,	,	PUNCT
cjfa-20428	46	21	etc	etc	X
cjfa-20428	46	22	.	.	X
cjfa-20428	47	1	all	all	DET
cjfa-20428	47	2	these	these	DET
cjfa-20428	47	3	institutions	institution	NOUN
cjfa-20428	47	4	regulate	regulate	VERB
cjfa-20428	47	5	economy	economy	NOUN
cjfa-20428	47	6	by	by	ADP
cjfa-20428	47	7	means	mean	NOUN
cjfa-20428	47	8	of	of	ADP
cjfa-20428	47	9	the	the	DET
cjfa-20428	47	10	capacities	capacity	NOUN
cjfa-20428	47	11	accounting	account	VERB
cjfa-20428	47	12	as	as	ADP
cjfa-20428	47	13	an	an	DET
cjfa-20428	47	14	institute	institute	NOUN
cjfa-20428	47	15	provide	provide	VERB
cjfa-20428	47	16	.	.	PUNCT
cjfa-20428	48	1	these	these	DET
cjfa-20428	48	2	capacities	capacity	NOUN
cjfa-20428	48	3	are	be	AUX
cjfa-20428	48	4	embodied	embody	VERB
cjfa-20428	48	5	in	in	ADP
cjfa-20428	48	6	its	its	PRON
cjfa-20428	48	7	regulatory	regulatory	ADJ
cjfa-20428	48	8	framework	framework	NOUN
cjfa-20428	48	9	and	and	CCONJ
cjfa-20428	48	10	are	be	AUX
cjfa-20428	48	11	split	split	VERB
cjfa-20428	48	12	into	into	ADP
cjfa-20428	48	13	several	several	ADJ
cjfa-20428	48	14	levels	level	NOUN
cjfa-20428	48	15	(	(	PUNCT
cjfa-20428	48	16	figure	figure	NOUN
cjfa-20428	48	17	1	1	NUM
cjfa-20428	48	18	)	)	PUNCT
cjfa-20428	48	19	.	.	PUNCT
cjfa-20428	49	1	figure	figure	NOUN
cjfa-20428	49	2	1	1	NUM
cjfa-20428	49	3	.	.	PUNCT
cjfa-20428	49	4	model	model	NOUN
cjfa-20428	49	5	of	of	ADP
cjfa-20428	49	6	institutional	institutional	ADJ
cjfa-20428	49	7	or	or	CCONJ
cjfa-20428	49	8	regulatory	regulatory	ADJ
cjfa-20428	49	9	-	-	PUNCT
cjfa-20428	49	10	legal	legal	ADJ
cjfa-20428	49	11	support	support	NOUN
cjfa-20428	49	12	(	(	PUNCT
cjfa-20428	49	13	regulation	regulation	NOUN
cjfa-20428	49	14	)	)	PUNCT
cjfa-20428	49	15	of	of	ADP
cjfa-20428	49	16	accounting	accounting	NOUN
cjfa-20428	49	17	and	and	CCONJ
cjfa-20428	49	18	reporting	reporting	NOUN
cjfa-20428	49	19	institutions	institution	NOUN
cjfa-20428	49	20	:	:	PUNCT
cjfa-20428	49	21	the	the	DET
cjfa-20428	49	22	supreme	supreme	PROPN
cjfa-20428	49	23	council	council	PROPN
cjfa-20428	49	24	,	,	PUNCT
cjfa-20428	49	25	the	the	DET
cjfa-20428	49	26	cabinet	cabinet	NOUN
cjfa-20428	49	27	of	of	ADP
cjfa-20428	49	28	ministers	minister	NOUN
cjfa-20428	49	29	,	,	PUNCT
cjfa-20428	49	30	the	the	DET
cjfa-20428	49	31	national	national	PROPN
cjfa-20428	49	32	bank	bank	PROPN
cjfa-20428	49	33	of	of	ADP
cjfa-20428	49	34	ukraine	ukraine	NOUN
cjfa-20428	49	35	,	,	PUNCT
cjfa-20428	49	36	ministries	ministry	NOUN
cjfa-20428	49	37	and	and	CCONJ
cjfa-20428	49	38	departments	department	NOUN
cjfa-20428	49	39	,	,	PUNCT
cjfa-20428	49	40	oversight	oversight	NOUN
cjfa-20428	49	41	bodies	body	NOUN
cjfa-20428	49	42	,	,	PUNCT
cjfa-20428	49	43	the	the	DET
cjfa-20428	49	44	police	police	NOUN
cjfa-20428	49	45	,	,	PUNCT
cjfa-20428	49	46	etc	etc	X
cjfa-20428	49	47	.	.	X
cjfa-20428	49	48	societal	societal	ADJ
cjfa-20428	49	49	institutions	institution	NOUN
cjfa-20428	49	50	in	in	ADP
cjfa-20428	49	51	addition	addition	NOUN
cjfa-20428	49	52	to	to	ADP
cjfa-20428	49	53	state	state	NOUN
cjfa-20428	49	54	define	define	VERB
cjfa-20428	49	55	this	this	DET
cjfa-20428	49	56	order	order	NOUN
cjfa-20428	49	57	.	.	PUNCT
cjfa-20428	50	1	to	to	PART
cjfa-20428	50	2	mention	mention	VERB
cjfa-20428	50	3	a	a	DET
cjfa-20428	50	4	few	few	ADJ
cjfa-20428	50	5	,	,	PUNCT
cjfa-20428	50	6	they	they	PRON
cjfa-20428	50	7	are	be	AUX
cjfa-20428	50	8	joint	joint	ADJ
cjfa-20428	50	9	stock	stock	NOUN
cjfa-20428	50	10	companies	company	NOUN
cjfa-20428	50	11	,	,	PUNCT
cjfa-20428	50	12	political	political	ADJ
cjfa-20428	50	13	parties	party	NOUN
cjfa-20428	50	14	,	,	PUNCT
cjfa-20428	50	15	non	non	ADJ
cjfa-20428	50	16	-	-	ADJ
cjfa-20428	50	17	profit	profit	ADJ
cjfa-20428	50	18	organizations	organization	NOUN
cjfa-20428	50	19	,	,	PUNCT
cjfa-20428	50	20	educational	educational	ADJ
cjfa-20428	50	21	institutions	institution	NOUN
cjfa-20428	50	22	,	,	PUNCT
cjfa-20428	50	23	etc	etc	X
cjfa-20428	50	24	.	.	X
cjfa-20428	51	1	all	all	DET
cjfa-20428	51	2	these	these	DET
cjfa-20428	51	3	institutions	institution	NOUN
cjfa-20428	51	4	regulate	regulate	VERB
cjfa-20428	51	5	economy	economy	NOUN
cjfa-20428	51	6	by	by	ADP
cjfa-20428	51	7	means	mean	NOUN
cjfa-20428	51	8	of	of	ADP
cjfa-20428	51	9	the	the	DET
cjfa-20428	51	10	capacities	capacity	NOUN
cjfa-20428	51	11	accounting	account	VERB
cjfa-20428	51	12	as	as	ADP
cjfa-20428	51	13	an	an	DET
cjfa-20428	51	14	institute	institute	NOUN
cjfa-20428	51	15	provide	provide	VERB
cjfa-20428	51	16	.	.	PUNCT
cjfa-20428	52	1	these	these	DET
cjfa-20428	52	2	capacities	capacity	NOUN
cjfa-20428	52	3	are	be	AUX
cjfa-20428	52	4	embodied	embody	VERB
cjfa-20428	52	5	in	in	ADP
cjfa-20428	52	6	its	its	PRON
cjfa-20428	52	7	regulatory	regulatory	ADJ
cjfa-20428	52	8	framework	framework	NOUN
cjfa-20428	52	9	and	and	CCONJ
cjfa-20428	52	10	are	be	AUX
cjfa-20428	52	11	split	split	VERB
cjfa-20428	52	12	into	into	ADP
cjfa-20428	52	13	several	several	ADJ
cjfa-20428	52	14	levels	level	NOUN
cjfa-20428	52	15	(	(	PUNCT
cjfa-20428	52	16	figure	figure	NOUN
cjfa-20428	52	17	1	1	NUM
cjfa-20428	52	18	)	)	PUNCT
cjfa-20428	52	19	.	.	PUNCT
cjfa-20428	53	1	figure	figure	NOUN
cjfa-20428	53	2	1	1	NUM
cjfa-20428	53	3	.	.	PUNCT
cjfa-20428	53	4	model	model	NOUN
cjfa-20428	53	5	of	of	ADP
cjfa-20428	53	6	institutional	institutional	ADJ
cjfa-20428	53	7	or	or	CCONJ
cjfa-20428	53	8	regulatory	regulatory	ADJ
cjfa-20428	53	9	-	-	PUNCT
cjfa-20428	53	10	legal	legal	ADJ
cjfa-20428	53	11	support	support	NOUN
cjfa-20428	53	12	(	(	PUNCT
cjfa-20428	53	13	regulation	regulation	NOUN
cjfa-20428	53	14	)	)	PUNCT
cjfa-20428	53	15	of	of	ADP
cjfa-20428	53	16	accounting	accounting	NOUN
cjfa-20428	53	17	and	and	CCONJ
cjfa-20428	53	18	reporting	reporting	NOUN
cjfa-20428	53	19	source	source	NOUN
cjfa-20428	53	20	:	:	PUNCT
cjfa-20428	53	21	own	own	ADJ
cjfa-20428	53	22	elaboration	elaboration	NOUN
cjfa-20428	53	23	of	of	ADP
cjfa-20428	53	24	author	author	NOUN
cjfa-20428	53	25	.	.	PUNCT
cjfa-20428	54	1	as	as	SCONJ
cjfa-20428	54	2	can	can	AUX
cjfa-20428	54	3	be	be	AUX
cjfa-20428	54	4	seen	see	VERB
cjfa-20428	54	5	from	from	ADP
cjfa-20428	54	6	fig	fig	NOUN
cjfa-20428	54	7	.	.	PUNCT
cjfa-20428	55	1	1	1	NUM
cjfa-20428	55	2	,	,	PUNCT
cjfa-20428	55	3	at	at	ADP
cjfa-20428	55	4	the	the	DET
cjfa-20428	55	5	first	first	ADJ
cjfa-20428	55	6	level	level	NOUN
cjfa-20428	55	7	(	(	PUNCT
cjfa-20428	55	8	і	і	PROPN
cjfa-20428	55	9	)	)	PUNCT
cjfa-20428	55	10	there	there	PRON
cjfa-20428	55	11	are	be	VERB
cjfa-20428	55	12	legislative	legislative	ADJ
cjfa-20428	55	13	acts	act	NOUN
cjfa-20428	55	14	(	(	PUNCT
cjfa-20428	55	15	laws	law	NOUN
cjfa-20428	55	16	)	)	PUNCT
cjfa-20428	55	17	,	,	PUNCT
cjfa-20428	55	18	adopted	adopt	VERB
cjfa-20428	55	19	by	by	ADP
cjfa-20428	55	20	the	the	DET
cjfa-20428	55	21	supreme	supreme	PROPN
cjfa-20428	55	22	council	council	PROPN
cjfa-20428	55	23	.	.	PUNCT
cjfa-20428	56	1	at	at	ADP
cjfa-20428	56	2	the	the	DET
cjfa-20428	56	3	second	second	ADJ
cjfa-20428	56	4	(	(	PUNCT
cjfa-20428	56	5	іі	іі	NOUN
cjfa-20428	56	6	)	)	PUNCT
cjfa-20428	56	7	level	level	NOUN
cjfa-20428	56	8	there	there	PRON
cjfa-20428	56	9	are	be	VERB
cjfa-20428	56	10	normative	normative	ADJ
cjfa-20428	56	11	acts	act	NOUN
cjfa-20428	56	12	,	,	PUNCT
cjfa-20428	56	13	for	for	ADP
cjfa-20428	56	14	example	example	NOUN
cjfa-20428	56	15	the	the	DET
cjfa-20428	56	16	resolution	resolution	NOUN
cjfa-20428	56	17	of	of	ADP
cjfa-20428	56	18	the	the	DET
cjfa-20428	56	19	cabinet	cabinet	NOUN
cjfa-20428	56	20	of	of	ADP
cjfa-20428	56	21	ministers	minister	NOUN
cjfa-20428	56	22	,	,	PUNCT
cjfa-20428	56	23	the	the	DET
cjfa-20428	56	24	national	national	PROPN
cjfa-20428	56	25	bank	bank	PROPN
cjfa-20428	56	26	,	,	PUNCT
cjfa-20428	56	27	the	the	DET
cjfa-20428	56	28	tax	tax	NOUN
cjfa-20428	56	29	department	department	NOUN
cjfa-20428	56	30	,	,	PUNCT
cjfa-20428	56	31	etc	etc	X
cjfa-20428	56	32	.	.	X
cjfa-20428	57	1	the	the	DET
cjfa-20428	57	2	third	third	ADJ
cjfa-20428	57	3	level	level	NOUN
cjfa-20428	57	4	(	(	PUNCT
cjfa-20428	57	5	ііі	ііі	NOUN
cjfa-20428	57	6	)	)	PUNCT
cjfa-20428	57	7	is	be	AUX
cjfa-20428	57	8	the	the	DET
cjfa-20428	57	9	level	level	NOUN
cjfa-20428	57	10	of	of	ADP
cjfa-20428	57	11	enterprises	enterprise	NOUN
cjfa-20428	57	12	,	,	PUNCT
cjfa-20428	57	13	where	where	SCONJ
cjfa-20428	57	14	the	the	DET
cjfa-20428	57	15	regulating	regulate	VERB
cjfa-20428	57	16	function	function	NOUN
cjfa-20428	57	17	is	be	AUX
cjfa-20428	57	18	carried	carry	VERB
cjfa-20428	57	19	out	out	ADP
cjfa-20428	57	20	through	through	ADP
cjfa-20428	57	21	orders	order	NOUN
cjfa-20428	57	22	of	of	ADP
cjfa-20428	57	23	company	company	NOUN
cjfa-20428	57	24	management	management	NOUN
cjfa-20428	57	25	.	.	PUNCT
cjfa-20428	58	1	at	at	ADP
cjfa-20428	58	2	the	the	DET
cjfa-20428	58	3	legislative	legislative	ADJ
cjfa-20428	58	4	level	level	NOUN
cjfa-20428	58	5	there	there	PRON
cjfa-20428	58	6	are	be	VERB
cjfa-20428	58	7	directly	directly	ADV
cjfa-20428	58	8	related	relate	VERB
cjfa-20428	58	9	to	to	ADP
cjfa-20428	58	10	accounting	accounting	NOUN
cjfa-20428	58	11	laws	law	NOUN
cjfa-20428	58	12	:	:	PUNCT
cjfa-20428	58	13	the	the	DET
cjfa-20428	58	14	law	law	NOUN
cjfa-20428	58	15	of	of	ADP
cjfa-20428	58	16	ukraine	ukraine	PROPN
cjfa-20428	58	17	no	no	INTJ
cjfa-20428	58	18	.	.	PUNCT
cjfa-20428	59	1	996	996	NUM
cjfa-20428	59	2	-	-	SYM
cjfa-20428	59	3	xiv	xiv	PROPN
cjfa-20428	59	4	(	(	PUNCT
cjfa-20428	59	5	1999	1999	NUM
cjfa-20428	59	6	)	)	PUNCT
cjfa-20428	59	7	“	"	PUNCT
cjfa-20428	59	8	on	on	ADP
cjfa-20428	59	9	accounting	accounting	NOUN
cjfa-20428	59	10	and	and	CCONJ
cjfa-20428	59	11	financial	financial	ADJ
cjfa-20428	59	12	reporting	reporting	NOUN
cjfa-20428	59	13	in	in	ADP
cjfa-20428	59	14	ukraine	ukraine	NOUN
cjfa-20428	59	15	”	"	PUNCT
cjfa-20428	59	16	and	and	CCONJ
cjfa-20428	59	17	the	the	DET
cjfa-20428	59	18	tax	tax	NOUN
cjfa-20428	59	19	code	code	NOUN
cjfa-20428	59	20	of	of	ADP
cjfa-20428	59	21	ukraine	ukraine	NOUN
cjfa-20428	59	22	(	(	PUNCT
cjfa-20428	59	23	2010	2010	NUM
cjfa-20428	59	24	)	)	PUNCT
cjfa-20428	59	25	.	.	PUNCT
cjfa-20428	60	1	these	these	DET
cjfa-20428	60	2	regulations	regulation	NOUN
cjfa-20428	60	3	defined	define	VERB
cjfa-20428	60	4	in	in	ADP
cjfa-20428	60	5	the	the	DET
cjfa-20428	60	6	customs	customs	PROPN
cjfa-20428	60	7	code	code	NOUN
cjfa-20428	60	8	,	,	PUNCT
cjfa-20428	60	9	the	the	DET
cjfa-20428	60	10	budget	budget	NOUN
cjfa-20428	60	11	and	and	CCONJ
cjfa-20428	60	12	the	the	DET
cjfa-20428	60	13	civil	civil	ADJ
cjfa-20428	60	14	code	code	NOUN
cjfa-20428	60	15	of	of	ADP
cjfa-20428	60	16	the	the	DET
cjfa-20428	60	17	country	country	NOUN
cjfa-20428	60	18	.	.	PUNCT
cjfa-20428	61	1	cash	cash	NOUN
cjfa-20428	61	2	flows	flow	NOUN
cjfa-20428	61	3	are	be	AUX
cjfa-20428	61	4	controlled	control	VERB
cjfa-20428	61	5	by	by	ADP
cjfa-20428	61	6	the	the	DET
cjfa-20428	61	7	national	national	PROPN
cjfa-20428	61	8	bank	bank	PROPN
cjfa-20428	61	9	.	.	PUNCT
cjfa-20428	62	1	its	its	PRON
cjfa-20428	62	2	rules	rule	NOUN
cjfa-20428	62	3	and	and	CCONJ
cjfa-20428	62	4	principles	principle	NOUN
cjfa-20428	62	5	are	be	AUX
cjfa-20428	62	6	implemented	implement	VERB
cjfa-20428	62	7	through	through	ADP
cjfa-20428	62	8	accounting	accounting	NOUN
cjfa-20428	62	9	.	.	PUNCT
cjfa-20428	63	1	however	however	ADV
cjfa-20428	63	2	,	,	PUNCT
cjfa-20428	63	3	in	in	ADP
cjfa-20428	63	4	addition	addition	NOUN
cjfa-20428	63	5	to	to	ADP
cjfa-20428	63	6	cash	cash	NOUN
cjfa-20428	63	7	,	,	PUNCT
cjfa-20428	63	8	enterprises	enterprise	NOUN
cjfa-20428	63	9	have	have	VERB
cjfa-20428	63	10	a	a	DET
cjfa-20428	63	11	variety	variety	NOUN
cjfa-20428	63	12	of	of	ADP
cjfa-20428	63	13	other	other	ADJ
cjfa-20428	63	14	assets	asset	NOUN
cjfa-20428	63	15	.	.	PUNCT
cjfa-20428	64	1	possession	possession	NOUN
cjfa-20428	64	2	and	and	CCONJ
cjfa-20428	64	3	movement	movement	NOUN
cjfa-20428	64	4	of	of	ADP
cjfa-20428	64	5	these	these	PRON
cjfa-20428	64	6	are	be	AUX
cjfa-20428	64	7	also	also	ADV
cjfa-20428	64	8	regulated	regulate	VERB
cjfa-20428	64	9	by	by	ADP
cjfa-20428	64	10	standardized	standardized	ADJ
cjfa-20428	64	11	rules	rule	NOUN
cjfa-20428	64	12	,	,	PUNCT
cjfa-20428	64	13	or	or	CCONJ
cjfa-20428	64	14	in	in	ADP
cjfa-20428	64	15	other	other	ADJ
cjfa-20428	64	16	words	word	NOUN
cjfa-20428	64	17	institutes	institute	NOUN
cjfa-20428	64	18	,	,	PUNCT
cjfa-20428	64	19	which	which	PRON
cjfa-20428	64	20	are	be	AUX
cjfa-20428	64	21	defined	define	VERB
cjfa-20428	64	22	by	by	ADP
cjfa-20428	64	23	different	different	ADJ
cjfa-20428	64	24	ministries	ministry	NOUN
cjfa-20428	64	25	and	and	CCONJ
cjfa-20428	64	26	departments	department	NOUN
cjfa-20428	64	27	.	.	PUNCT
cjfa-20428	65	1	all	all	PRON
cjfa-20428	65	2	of	of	ADP
cjfa-20428	65	3	these	these	DET
cjfa-20428	65	4	rules	rule	NOUN
cjfa-20428	65	5	are	be	AUX
cjfa-20428	65	6	implemented	implement	VERB
cjfa-20428	65	7	into	into	ADP
cjfa-20428	65	8	the	the	DET
cjfa-20428	65	9	economic	economic	ADJ
cjfa-20428	65	10	life	life	NOUN
cjfa-20428	65	11	also	also	ADV
cjfa-20428	65	12	by	by	ADP
cjfa-20428	65	13	means	mean	NOUN
cjfa-20428	65	14	of	of	ADP
cjfa-20428	65	15	accounting	account	VERB
cjfa-20428	65	16	through	through	ADP
cjfa-20428	65	17	the	the	DET
cjfa-20428	65	18	appropriate	appropriate	ADJ
cjfa-20428	65	19	instructions	instruction	NOUN
cjfa-20428	65	20	.	.	PUNCT
cjfa-20428	66	1	alongside	alongside	ADP
cjfa-20428	66	2	the	the	DET
cjfa-20428	66	3	governmental	governmental	NOUN
cjfa-20428	66	4	,	,	PUNCT
cjfa-20428	66	5	there	there	PRON
cjfa-20428	66	6	are	be	VERB
cjfa-20428	66	7	a	a	DET
cjfa-20428	66	8	number	number	NOUN
cjfa-20428	66	9	of	of	ADP
cjfa-20428	66	10	non	non	ADJ
cjfa-20428	66	11	-	-	ADJ
cjfa-20428	66	12	governmental	governmental	ADJ
cjfa-20428	66	13	institutions	institution	NOUN
cjfa-20428	66	14	,	,	PUNCT
cjfa-20428	66	15	which	which	PRON
cjfa-20428	66	16	also	also	ADV
cjfa-20428	66	17	set	set	VERB
cjfa-20428	66	18	their	their	PRON
cjfa-20428	66	19	requirements	requirement	NOUN
cjfa-20428	66	20	to	to	ADP
cjfa-20428	66	21	information	information	NOUN
cjfa-20428	66	22	created	create	VERB
cjfa-20428	66	23	in	in	ADP
cjfa-20428	66	24	accounting	accounting	NOUN
cjfa-20428	66	25	system	system	NOUN
cjfa-20428	66	26	.	.	PUNCT
cjfa-20428	67	1	s	s	PART
cjfa-20428	67	2	o	o	X
cjfa-20428	67	3	u	u	NOUN
cjfa-20428	67	4	r	r	NOUN
cjfa-20428	67	5	c	c	NOUN
cjfa-20428	67	6	e	e	NOUN
cjfa-20428	67	7	:	:	PUNCT
cjfa-20428	67	8	own	own	ADJ
cjfa-20428	67	9	elaboration	elaboration	NOUN
cjfa-20428	67	10	of	of	ADP
cjfa-20428	67	11	author	author	NOUN
cjfa-20428	67	12	.	.	PUNCT
cjfa-20428	68	1	as	as	SCONJ
cjfa-20428	68	2	can	can	AUX
cjfa-20428	68	3	be	be	AUX
cjfa-20428	68	4	seen	see	VERB
cjfa-20428	68	5	from	from	ADP
cjfa-20428	68	6	fig	fig	NOUN
cjfa-20428	68	7	.	.	PUNCT
cjfa-20428	69	1	1	1	NUM
cjfa-20428	69	2	,	,	PUNCT
cjfa-20428	69	3	at	at	ADP
cjfa-20428	69	4	the	the	DET
cjfa-20428	69	5	first	first	ADJ
cjfa-20428	69	6	level	level	NOUN
cjfa-20428	69	7	(	(	PUNCT
cjfa-20428	69	8	і	і	PROPN
cjfa-20428	69	9	)	)	PUNCT
cjfa-20428	69	10	there	there	PRON
cjfa-20428	69	11	are	be	VERB
cjfa-20428	69	12	legislative	legislative	ADJ
cjfa-20428	69	13	acts	act	NOUN
cjfa-20428	69	14	(	(	PUNCT
cjfa-20428	69	15	laws	law	NOUN
cjfa-20428	69	16	)	)	PUNCT
cjfa-20428	69	17	,	,	PUNCT
cjfa-20428	69	18	adopted	adopt	VERB
cjfa-20428	69	19	by	by	ADP
cjfa-20428	69	20	the	the	DET
cjfa-20428	69	21	supreme	supreme	PROPN
cjfa-20428	69	22	council	council	PROPN
cjfa-20428	69	23	.	.	PUNCT
cjfa-20428	70	1	at	at	ADP
cjfa-20428	70	2	the	the	DET
cjfa-20428	70	3	second	second	ADJ
cjfa-20428	70	4	(	(	PUNCT
cjfa-20428	70	5	іі	іі	NOUN
cjfa-20428	70	6	)	)	PUNCT
cjfa-20428	70	7	level	level	NOUN
cjfa-20428	70	8	there	there	PRON
cjfa-20428	70	9	are	be	VERB
cjfa-20428	70	10	normative	normative	ADJ
cjfa-20428	70	11	acts	act	NOUN
cjfa-20428	70	12	,	,	PUNCT
cjfa-20428	70	13	for	for	ADP
cjfa-20428	70	14	example	example	NOUN
cjfa-20428	70	15	the	the	DET
cjfa-20428	70	16	resolution	resolution	NOUN
cjfa-20428	70	17	of	of	ADP
cjfa-20428	70	18	the	the	DET
cjfa-20428	70	19	cabinet	cabinet	NOUN
cjfa-20428	70	20	of	of	ADP
cjfa-20428	70	21	ministers	minister	NOUN
cjfa-20428	70	22	,	,	PUNCT
cjfa-20428	70	23	the	the	DET
cjfa-20428	70	24	national	national	PROPN
cjfa-20428	70	25	bank	bank	PROPN
cjfa-20428	70	26	,	,	PUNCT
cjfa-20428	70	27	the	the	DET
cjfa-20428	70	28	tax	tax	NOUN
cjfa-20428	70	29	department	department	NOUN
cjfa-20428	70	30	,	,	PUNCT
cjfa-20428	70	31	etc	etc	X
cjfa-20428	70	32	.	.	X
cjfa-20428	71	1	the	the	DET
cjfa-20428	71	2	third	third	ADJ
cjfa-20428	71	3	level	level	NOUN
cjfa-20428	71	4	(	(	PUNCT
cjfa-20428	71	5	ііі	ііі	NOUN
cjfa-20428	71	6	)	)	PUNCT
cjfa-20428	71	7	is	be	AUX
cjfa-20428	71	8	the	the	DET
cjfa-20428	71	9	level	level	NOUN
cjfa-20428	71	10	of	of	ADP
cjfa-20428	71	11	enterprises	enterprise	NOUN
cjfa-20428	71	12	,	,	PUNCT
cjfa-20428	71	13	where	where	SCONJ
cjfa-20428	71	14	the	the	DET
cjfa-20428	71	15	regulating	regulate	VERB
cjfa-20428	71	16	function	function	NOUN
cjfa-20428	71	17	is	be	AUX
cjfa-20428	71	18	carried	carry	VERB
cjfa-20428	71	19	out	out	ADP
cjfa-20428	71	20	through	through	ADP
cjfa-20428	71	21	orders	order	NOUN
cjfa-20428	71	22	of	of	ADP
cjfa-20428	71	23	company	company	NOUN
cjfa-20428	71	24	management	management	NOUN
cjfa-20428	71	25	.	.	PUNCT
cjfa-20428	72	1	at	at	ADP
cjfa-20428	72	2	the	the	DET
cjfa-20428	72	3	legislative	legislative	ADJ
cjfa-20428	72	4	level	level	NOUN
cjfa-20428	72	5	there	there	PRON
cjfa-20428	72	6	are	be	VERB
cjfa-20428	72	7	directly	directly	ADV
cjfa-20428	72	8	related	relate	VERB
cjfa-20428	72	9	to	to	ADP
cjfa-20428	72	10	accounting	accounting	NOUN
cjfa-20428	72	11	laws	law	NOUN
cjfa-20428	72	12	:	:	PUNCT
cjfa-20428	72	13	the	the	DET
cjfa-20428	72	14	law	law	NOUN
cjfa-20428	72	15	of	of	ADP
cjfa-20428	72	16	ukraine	ukraine	PROPN
cjfa-20428	72	17	no	no	INTJ
cjfa-20428	72	18	.	.	PUNCT
cjfa-20428	73	1	996	996	NUM
cjfa-20428	73	2	-	-	SYM
cjfa-20428	73	3	xiv	xiv	PROPN
cjfa-20428	73	4	(	(	PUNCT
cjfa-20428	73	5	1999	1999	NUM
cjfa-20428	73	6	)	)	PUNCT
cjfa-20428	73	7	“	"	PUNCT
cjfa-20428	73	8	on	on	ADP
cjfa-20428	73	9	accounting	accounting	NOUN
cjfa-20428	73	10	and	and	CCONJ
cjfa-20428	73	11	financial	financial	ADJ
cjfa-20428	73	12	report	report	NOUN
cjfa-20428	73	13	the	the	DET
cjfa-20428	73	14	unique	unique	ADJ
cjfa-20428	73	15	opportunities	opportunity	NOUN
cjfa-20428	73	16	of	of	ADP
cjfa-20428	73	17	accounting	accounting	NOUN
cjfa-20428	73	18	to	to	PART
cjfa-20428	73	19	promote	promote	VERB
cjfa-20428	73	20	…	…	PUNCT
cjfa-20428	73	21	119	119	NUM
cjfa-20428	73	22	ing	ing	NOUN
cjfa-20428	73	23	in	in	ADP
cjfa-20428	73	24	ukraine	ukraine	NOUN
cjfa-20428	73	25	”	"	PUNCT
cjfa-20428	73	26	and	and	CCONJ
cjfa-20428	73	27	the	the	DET
cjfa-20428	73	28	tax	tax	NOUN
cjfa-20428	73	29	code	code	NOUN
cjfa-20428	73	30	of	of	ADP
cjfa-20428	73	31	ukraine	ukraine	NOUN
cjfa-20428	73	32	(	(	PUNCT
cjfa-20428	73	33	2010	2010	NUM
cjfa-20428	73	34	)	)	PUNCT
cjfa-20428	73	35	.	.	PUNCT
cjfa-20428	74	1	these	these	DET
cjfa-20428	74	2	regulations	regulation	NOUN
cjfa-20428	74	3	defined	define	VERB
cjfa-20428	74	4	in	in	ADP
cjfa-20428	74	5	the	the	DET
cjfa-20428	74	6	customs	customs	PROPN
cjfa-20428	74	7	code	code	NOUN
cjfa-20428	74	8	,	,	PUNCT
cjfa-20428	74	9	the	the	DET
cjfa-20428	74	10	budget	budget	NOUN
cjfa-20428	74	11	and	and	CCONJ
cjfa-20428	74	12	the	the	DET
cjfa-20428	74	13	civil	civil	ADJ
cjfa-20428	74	14	code	code	NOUN
cjfa-20428	74	15	of	of	ADP
cjfa-20428	74	16	the	the	DET
cjfa-20428	74	17	country	country	NOUN
cjfa-20428	74	18	.	.	PUNCT
cjfa-20428	75	1	cash	cash	NOUN
cjfa-20428	75	2	flows	flow	NOUN
cjfa-20428	75	3	are	be	AUX
cjfa-20428	75	4	controlled	control	VERB
cjfa-20428	75	5	by	by	ADP
cjfa-20428	75	6	the	the	DET
cjfa-20428	75	7	national	national	PROPN
cjfa-20428	75	8	bank	bank	PROPN
cjfa-20428	75	9	.	.	PUNCT
cjfa-20428	76	1	its	its	PRON
cjfa-20428	76	2	rules	rule	NOUN
cjfa-20428	76	3	and	and	CCONJ
cjfa-20428	76	4	principles	principle	NOUN
cjfa-20428	76	5	are	be	AUX
cjfa-20428	76	6	implemented	implement	VERB
cjfa-20428	76	7	through	through	ADP
cjfa-20428	76	8	accounting	accounting	NOUN
cjfa-20428	76	9	.	.	PUNCT
cjfa-20428	77	1	however	however	ADV
cjfa-20428	77	2	,	,	PUNCT
cjfa-20428	77	3	in	in	ADP
cjfa-20428	77	4	addition	addition	NOUN
cjfa-20428	77	5	to	to	ADP
cjfa-20428	77	6	cash	cash	NOUN
cjfa-20428	77	7	,	,	PUNCT
cjfa-20428	77	8	enterprises	enterprise	NOUN
cjfa-20428	77	9	have	have	VERB
cjfa-20428	77	10	a	a	DET
cjfa-20428	77	11	variety	variety	NOUN
cjfa-20428	77	12	of	of	ADP
cjfa-20428	77	13	other	other	ADJ
cjfa-20428	77	14	assets	asset	NOUN
cjfa-20428	77	15	.	.	PUNCT
cjfa-20428	78	1	possession	possession	NOUN
cjfa-20428	78	2	and	and	CCONJ
cjfa-20428	78	3	movement	movement	NOUN
cjfa-20428	78	4	of	of	ADP
cjfa-20428	78	5	these	these	PRON
cjfa-20428	78	6	are	be	AUX
cjfa-20428	78	7	also	also	ADV
cjfa-20428	78	8	regulated	regulate	VERB
cjfa-20428	78	9	by	by	ADP
cjfa-20428	78	10	standardized	standardized	ADJ
cjfa-20428	78	11	rules	rule	NOUN
cjfa-20428	78	12	,	,	PUNCT
cjfa-20428	78	13	or	or	CCONJ
cjfa-20428	78	14	in	in	ADP
cjfa-20428	78	15	other	other	ADJ
cjfa-20428	78	16	words	word	NOUN
cjfa-20428	78	17	institutes	institute	NOUN
cjfa-20428	78	18	,	,	PUNCT
cjfa-20428	78	19	which	which	PRON
cjfa-20428	78	20	are	be	AUX
cjfa-20428	78	21	defined	define	VERB
cjfa-20428	78	22	by	by	ADP
cjfa-20428	78	23	different	different	ADJ
cjfa-20428	78	24	ministries	ministry	NOUN
cjfa-20428	78	25	and	and	CCONJ
cjfa-20428	78	26	departments	department	NOUN
cjfa-20428	78	27	.	.	PUNCT
cjfa-20428	79	1	all	all	PRON
cjfa-20428	79	2	of	of	ADP
cjfa-20428	79	3	these	these	DET
cjfa-20428	79	4	rules	rule	NOUN
cjfa-20428	79	5	are	be	AUX
cjfa-20428	79	6	implemented	implement	VERB
cjfa-20428	79	7	into	into	ADP
cjfa-20428	79	8	the	the	DET
cjfa-20428	79	9	economic	economic	ADJ
cjfa-20428	79	10	life	life	NOUN
cjfa-20428	79	11	also	also	ADV
cjfa-20428	79	12	by	by	ADP
cjfa-20428	79	13	means	mean	NOUN
cjfa-20428	79	14	of	of	ADP
cjfa-20428	79	15	accounting	account	VERB
cjfa-20428	79	16	through	through	ADP
cjfa-20428	79	17	the	the	DET
cjfa-20428	79	18	appropriate	appropriate	ADJ
cjfa-20428	79	19	instructions	instruction	NOUN
cjfa-20428	79	20	.	.	PUNCT
cjfa-20428	80	1	alongside	alongside	ADP
cjfa-20428	80	2	the	the	DET
cjfa-20428	80	3	governmental	governmental	NOUN
cjfa-20428	80	4	,	,	PUNCT
cjfa-20428	80	5	there	there	PRON
cjfa-20428	80	6	are	be	VERB
cjfa-20428	80	7	a	a	DET
cjfa-20428	80	8	number	number	NOUN
cjfa-20428	80	9	of	of	ADP
cjfa-20428	80	10	non	non	ADJ
cjfa-20428	80	11	-	-	ADJ
cjfa-20428	80	12	governmental	governmental	ADJ
cjfa-20428	80	13	institutions	institution	NOUN
cjfa-20428	80	14	,	,	PUNCT
cjfa-20428	80	15	which	which	PRON
cjfa-20428	80	16	also	also	ADV
cjfa-20428	80	17	set	set	VERB
cjfa-20428	80	18	their	their	PRON
cjfa-20428	80	19	requirements	requirement	NOUN
cjfa-20428	80	20	to	to	ADP
cjfa-20428	80	21	information	information	NOUN
cjfa-20428	80	22	created	create	VERB
cjfa-20428	80	23	in	in	ADP
cjfa-20428	80	24	accounting	accounting	NOUN
cjfa-20428	80	25	system	system	NOUN
cjfa-20428	80	26	.	.	PUNCT
cjfa-20428	81	1	these	these	PRON
cjfa-20428	81	2	are	be	AUX
cjfa-20428	81	3	the	the	DET
cjfa-20428	81	4	international	international	ADJ
cjfa-20428	81	5	accounting	accounting	NOUN
cjfa-20428	81	6	standards	standards	PROPN
cjfa-20428	81	7	committee	committee	PROPN
cjfa-20428	81	8	(	(	PUNCT
cjfa-20428	81	9	iasc	iasc	PROPN
cjfa-20428	81	10	)	)	PUNCT
cjfa-20428	81	11	,	,	PUNCT
cjfa-20428	81	12	the	the	DET
cjfa-20428	81	13	international	international	PROPN
cjfa-20428	81	14	federation	federation	PROPN
cjfa-20428	81	15	of	of	ADP
cjfa-20428	81	16	accountants	accountant	NOUN
cjfa-20428	81	17	(	(	PUNCT
cjfa-20428	81	18	ifac	ifac	NOUN
cjfa-20428	81	19	)	)	PUNCT
cjfa-20428	81	20	,	,	PUNCT
cjfa-20428	81	21	the	the	DET
cjfa-20428	81	22	international	international	ADJ
cjfa-20428	81	23	organization	organization	NOUN
cjfa-20428	81	24	of	of	ADP
cjfa-20428	81	25	securities	security	NOUN
cjfa-20428	81	26	commissions	commission	NOUN
cjfa-20428	81	27	(	(	PUNCT
cjfa-20428	81	28	iosco	iosco	NOUN
cjfa-20428	81	29	)	)	PUNCT
cjfa-20428	81	30	,	,	PUNCT
cjfa-20428	81	31	the	the	DET
cjfa-20428	81	32	world	world	PROPN
cjfa-20428	81	33	federation	federation	PROPN
cjfa-20428	81	34	of	of	ADP
cjfa-20428	81	35	exchanges	exchange	NOUN
cjfa-20428	81	36	(	(	PUNCT
cjfa-20428	81	37	wfe	wfe	PROPN
cjfa-20428	81	38	)	)	PUNCT
cjfa-20428	81	39	.	.	PUNCT
cjfa-20428	82	1	iasc	iasc	PROPN
cjfa-20428	82	2	implements	implement	VERB
cjfa-20428	82	3	international	international	ADJ
cjfa-20428	82	4	standards	standard	NOUN
cjfa-20428	82	5	of	of	ADP
cjfa-20428	82	6	accounting	accounting	NOUN
cjfa-20428	82	7	and	and	CCONJ
cjfa-20428	82	8	reporting	reporting	NOUN
cjfa-20428	82	9	(	(	PUNCT
cjfa-20428	82	10	further	far	ADV
cjfa-20428	82	11	on	on	ADP
cjfa-20428	82	12	isar	isar	PROPN
cjfa-20428	82	13	)	)	PUNCT
cjfa-20428	82	14	through	through	ADP
cjfa-20428	82	15	the	the	DET
cjfa-20428	82	16	interaction	interaction	NOUN
cjfa-20428	82	17	with	with	ADP
cjfa-20428	82	18	the	the	DET
cjfa-20428	82	19	international	international	PROPN
cjfa-20428	82	20	federation	federation	PROPN
cjfa-20428	82	21	of	of	ADP
cjfa-20428	82	22	accountants	accountant	NOUN
cjfa-20428	82	23	(	(	PUNCT
cjfa-20428	82	24	ifac	ifac	NOUN
cjfa-20428	82	25	)	)	PUNCT
cjfa-20428	82	26	.	.	PUNCT
cjfa-20428	83	1	the	the	DET
cjfa-20428	83	2	purpose	purpose	NOUN
cjfa-20428	83	3	of	of	ADP
cjfa-20428	83	4	ifac	ifac	NOUN
cjfa-20428	83	5	is	be	AUX
cjfa-20428	83	6	to	to	PART
cjfa-20428	83	7	provide	provide	VERB
cjfa-20428	83	8	uniformity	uniformity	NOUN
cjfa-20428	83	9	of	of	ADP
cjfa-20428	83	10	isar	isar	PROPN
cjfa-20428	83	11	financial	financial	PROPN
cjfa-20428	83	12	reporting	reporting	NOUN
cjfa-20428	83	13	which	which	PRON
cjfa-20428	83	14	would	would	AUX
cjfa-20428	83	15	allow	allow	VERB
cjfa-20428	83	16	all	all	DET
cjfa-20428	83	17	the	the	DET
cjfa-20428	83	18	isar	isar	PROPN
cjfa-20428	83	19	users	user	NOUN
cjfa-20428	83	20	to	to	PART
cjfa-20428	83	21	access	access	VERB
cjfa-20428	83	22	information	information	NOUN
cjfa-20428	83	23	about	about	ADP
cjfa-20428	83	24	the	the	DET
cjfa-20428	83	25	financial	financial	ADJ
cjfa-20428	83	26	shape	shape	NOUN
cjfa-20428	83	27	of	of	ADP
cjfa-20428	83	28	potential	potential	ADJ
cjfa-20428	83	29	partners	partner	NOUN
cjfa-20428	83	30	in	in	ADP
cjfa-20428	83	31	order	order	NOUN
cjfa-20428	83	32	to	to	PART
cjfa-20428	83	33	select	select	VERB
cjfa-20428	83	34	the	the	DET
cjfa-20428	83	35	best	good	ADJ
cjfa-20428	83	36	.	.	PUNCT
cjfa-20428	84	1	so	so	ADV
cjfa-20428	84	2	,	,	PUNCT
cjfa-20428	84	3	isar	isar	PROPN
cjfa-20428	84	4	became	become	VERB
cjfa-20428	84	5	a	a	DET
cjfa-20428	84	6	platform	platform	NOUN
cjfa-20428	84	7	for	for	ADP
cjfa-20428	84	8	the	the	DET
cjfa-20428	84	9	reduction	reduction	NOUN
cjfa-20428	84	10	of	of	ADP
cjfa-20428	84	11	accounting	accounting	NOUN
cjfa-20428	84	12	differences	difference	NOUN
cjfa-20428	84	13	,	,	PUNCT
cjfa-20428	84	14	of	of	ADP
cjfa-20428	84	15	significant	significant	ADJ
cjfa-20428	84	16	deviations	deviation	NOUN
cjfa-20428	84	17	in	in	ADP
cjfa-20428	84	18	the	the	DET
cjfa-20428	84	19	quantity	quantity	NOUN
cjfa-20428	84	20	and	and	CCONJ
cjfa-20428	84	21	quality	quality	NOUN
cjfa-20428	84	22	of	of	ADP
cjfa-20428	84	23	information	information	NOUN
cjfa-20428	84	24	in	in	ADP
cjfa-20428	84	25	financial	financial	ADJ
cjfa-20428	84	26	reports	report	NOUN
cjfa-20428	84	27	as	as	ADV
cjfa-20428	84	28	well	well	ADV
cjfa-20428	84	29	as	as	ADP
cjfa-20428	84	30	for	for	ADP
cjfa-20428	84	31	transparency	transparency	NOUN
cjfa-20428	84	32	of	of	ADP
cjfa-20428	84	33	information	information	NOUN
cjfa-20428	84	34	internationally	internationally	ADV
cjfa-20428	84	35	.	.	PUNCT
cjfa-20428	85	1	all	all	DET
cjfa-20428	85	2	this	this	PRON
cjfa-20428	85	3	indicates	indicate	VERB
cjfa-20428	85	4	that	that	SCONJ
cjfa-20428	85	5	institutional	institutional	ADJ
cjfa-20428	85	6	capacities	capacity	NOUN
cjfa-20428	85	7	of	of	ADP
cjfa-20428	85	8	accounting	accounting	NOUN
cjfa-20428	85	9	are	be	AUX
cjfa-20428	85	10	formed	form	VERB
cjfa-20428	85	11	by	by	ADP
cjfa-20428	85	12	means	mean	NOUN
cjfa-20428	85	13	of	of	ADP
cjfa-20428	85	14	its	its	PRON
cjfa-20428	85	15	information	information	NOUN
cjfa-20428	85	16	capacities	capacity	NOUN
cjfa-20428	85	17	.	.	PUNCT
cjfa-20428	86	1	informational	informational	ADJ
cjfa-20428	86	2	opportunities	opportunity	NOUN
cjfa-20428	86	3	of	of	ADP
cjfa-20428	86	4	the	the	DET
cjfa-20428	86	5	accounting	accounting	NOUN
cjfa-20428	86	6	it	it	PRON
cjfa-20428	86	7	is	be	AUX
cjfa-20428	86	8	through	through	ADP
cjfa-20428	86	9	the	the	DET
cjfa-20428	86	10	informational	informational	ADJ
cjfa-20428	86	11	capabilities	capability	NOUN
cjfa-20428	86	12	of	of	ADP
cjfa-20428	86	13	accounting	accounting	NOUN
cjfa-20428	86	14	that	that	SCONJ
cjfa-20428	86	15	correct	correct	ADJ
cjfa-20428	86	16	application	application	NOUN
cjfa-20428	86	17	by	by	ADP
cjfa-20428	86	18	the	the	DET
cjfa-20428	86	19	entrepreneurs	entrepreneur	NOUN
cjfa-20428	86	20	of	of	ADP
cjfa-20428	86	21	the	the	DET
cjfa-20428	86	22	“	"	PUNCT
cjfa-20428	86	23	rules	rule	NOUN
cjfa-20428	86	24	of	of	ADP
cjfa-20428	86	25	the	the	DET
cjfa-20428	86	26	game	game	NOUN
cjfa-20428	86	27	”	"	PUNCT
cjfa-20428	86	28	can	can	AUX
cjfa-20428	86	29	be	be	AUX
cjfa-20428	86	30	checked	check	VERB
cjfa-20428	86	31	,	,	PUNCT
cjfa-20428	86	32	which	which	PRON
cjfa-20428	86	33	are	be	AUX
cjfa-20428	86	34	set	set	VERB
cjfa-20428	86	35	by	by	ADP
cjfa-20428	86	36	the	the	DET
cjfa-20428	86	37	institutions	institution	NOUN
cjfa-20428	86	38	as	as	ADP
cjfa-20428	86	39	a	a	DET
cjfa-20428	86	40	requirement	requirement	NOUN
cjfa-20428	86	41	for	for	ADP
cjfa-20428	86	42	accounting	accounting	NOUN
cjfa-20428	86	43	.	.	PUNCT
cjfa-20428	87	1	based	base	VERB
cjfa-20428	87	2	on	on	ADP
cjfa-20428	87	3	these	these	DET
cjfa-20428	87	4	rules	rule	NOUN
cjfa-20428	87	5	,	,	PUNCT
cjfa-20428	87	6	it	it	PRON
cjfa-20428	87	7	must	must	AUX
cjfa-20428	87	8	provide	provide	VERB
cjfa-20428	87	9	accounting	accounting	NOUN
cjfa-20428	87	10	information	information	NOUN
cjfa-20428	87	11	compliance	compliance	NOUN
cjfa-20428	87	12	with	with	ADP
cjfa-20428	87	13	the	the	DET
cjfa-20428	87	14	requirements	requirement	NOUN
cjfa-20428	87	15	,	,	PUNCT
cjfa-20428	87	16	which	which	PRON
cjfa-20428	87	17	established	establish	VERB
cjfa-20428	87	18	by	by	ADP
cjfa-20428	87	19	institutions	institution	NOUN
cjfa-20428	87	20	(	(	PUNCT
cjfa-20428	87	21	financial	financial	ADJ
cjfa-20428	87	22	,	,	PUNCT
cjfa-20428	87	23	taxation	taxation	NOUN
cjfa-20428	87	24	)	)	PUNCT
cjfa-20428	87	25	–	–	PUNCT
cjfa-20428	87	26	in	in	ADP
cjfa-20428	87	27	a	a	DET
cjfa-20428	87	28	various	various	ADJ
cjfa-20428	87	29	types	type	NOUN
cjfa-20428	87	30	of	of	ADP
cjfa-20428	87	31	reports	report	NOUN
cjfa-20428	87	32	.	.	PUNCT
cjfa-20428	88	1	this	this	PRON
cjfa-20428	88	2	is	be	AUX
cjfa-20428	88	3	due	due	ADJ
cjfa-20428	88	4	to	to	ADP
cjfa-20428	88	5	the	the	DET
cjfa-20428	88	6	fact	fact	NOUN
cjfa-20428	88	7	that	that	SCONJ
cjfa-20428	88	8	only	only	ADV
cjfa-20428	88	9	in	in	ADP
cjfa-20428	88	10	the	the	DET
cjfa-20428	88	11	system	system	NOUN
cjfa-20428	88	12	of	of	ADP
cjfa-20428	88	13	accounting	accounting	NOUN
cjfa-20428	88	14	is	be	AUX
cjfa-20428	88	15	registered	register	VERB
cjfa-20428	88	16	and	and	CCONJ
cjfa-20428	88	17	accumulates	accumulate	VERB
cjfa-20428	88	18	all	all	DET
cjfa-20428	88	19	the	the	DET
cjfa-20428	88	20	information	information	NOUN
cjfa-20428	88	21	about	about	ADP
cjfa-20428	88	22	the	the	DET
cjfa-20428	88	23	assets	asset	NOUN
cjfa-20428	88	24	and	and	CCONJ
cjfa-20428	88	25	liabilities	liability	NOUN
cjfa-20428	88	26	of	of	ADP
cjfa-20428	88	27	the	the	DET
cjfa-20428	88	28	enterprise	enterprise	NOUN
cjfa-20428	88	29	,	,	PUNCT
cjfa-20428	88	30	business	business	NOUN
cjfa-20428	88	31	transactions	transaction	NOUN
cjfa-20428	88	32	with	with	ADP
cjfa-20428	88	33	them	they	PRON
cjfa-20428	88	34	every	every	DET
cjfa-20428	88	35	day	day	NOUN
cjfa-20428	88	36	in	in	ADP
cjfa-20428	88	37	the	the	DET
cjfa-20428	88	38	mode	mode	NOUN
cjfa-20428	88	39	of	of	ADP
cjfa-20428	88	40	its	its	PRON
cjfa-20428	88	41	continuous	continuous	ADJ
cjfa-20428	88	42	display	display	NOUN
cjfa-20428	88	43	in	in	ADP
cjfa-20428	88	44	the	the	DET
cjfa-20428	88	45	calendar	calendar	NOUN
cjfa-20428	88	46	sequence	sequence	NOUN
cjfa-20428	88	47	with	with	ADP
cjfa-20428	88	48	the	the	DET
cjfa-20428	88	49	help	help	NOUN
cjfa-20428	88	50	of	of	ADP
cjfa-20428	88	51	special	special	ADJ
cjfa-20428	88	52	methods	method	NOUN
cjfa-20428	88	53	.	.	PUNCT
cjfa-20428	89	1	there	there	PRON
cjfa-20428	89	2	are	be	VERB
cjfa-20428	89	3	eight	eight	NUM
cjfa-20428	89	4	or	or	CCONJ
cjfa-20428	89	5	alternatively	alternatively	ADV
cjfa-20428	89	6	four	four	NUM
cjfa-20428	89	7	binaries	binary	NOUN
cjfa-20428	89	8	:	:	PUNCT
cjfa-20428	89	9	tetyana	tetyana	PROPN
cjfa-20428	89	10	slyozko	slyozko	PROPN
cjfa-20428	89	11	,	,	PUNCT
cjfa-20428	89	12	lyudmila	lyudmila	PROPN
cjfa-20428	89	13	kurilo	kurilo	PROPN
cjfa-20428	89	14	,	,	PUNCT
cjfa-20428	89	15	oleksandra	oleksandra	PROPN
cjfa-20428	89	16	mazina120	mazina120	PROPN
cjfa-20428	89	17	■	■	PROPN
cjfa-20428	89	18	(	(	PUNCT
cjfa-20428	89	19	1–2	1–2	NUM
cjfa-20428	89	20	)	)	PUNCT
cjfa-20428	89	21	documentation	documentation	NOUN
cjfa-20428	89	22	and	and	CCONJ
cjfa-20428	89	23	inventory	inventory	NOUN
cjfa-20428	89	24	,	,	PUNCT
cjfa-20428	89	25	■	■	PUNCT
cjfa-20428	89	26	(	(	PUNCT
cjfa-20428	89	27	3–4	3–4	NUM
cjfa-20428	89	28	)	)	PUNCT
cjfa-20428	89	29	evaluation	evaluation	NOUN
cjfa-20428	89	30	and	and	CCONJ
cjfa-20428	89	31	calculation	calculation	NOUN
cjfa-20428	89	32	,	,	PUNCT
cjfa-20428	89	33	■	■	PUNCT
cjfa-20428	89	34	(	(	PUNCT
cjfa-20428	89	35	5–6	5–6	NOUN
cjfa-20428	89	36	)	)	PUNCT
cjfa-20428	89	37	accounts	account	NOUN
cjfa-20428	89	38	and	and	CCONJ
cjfa-20428	89	39	double	double	ADJ
cjfa-20428	89	40	entry	entry	NOUN
cjfa-20428	89	41	,	,	PUNCT
cjfa-20428	89	42	■	■	PUNCT
cjfa-20428	89	43	(	(	PUNCT
cjfa-20428	89	44	7–8	7–8	NOUN
cjfa-20428	89	45	)	)	PUNCT
cjfa-20428	89	46	,	,	PUNCT
cjfa-20428	89	47	balance	balance	NOUN
cjfa-20428	89	48	summarizing	summarizing	NOUN
cjfa-20428	89	49	and	and	CCONJ
cjfa-20428	89	50	reporting	reporting	NOUN
cjfa-20428	89	51	.	.	PUNCT
cjfa-20428	90	1	all	all	PRON
cjfa-20428	90	2	of	of	ADP
cjfa-20428	90	3	these	these	DET
cjfa-20428	90	4	methods	method	NOUN
cjfa-20428	90	5	connect	connect	VERB
cjfa-20428	90	6	into	into	ADP
cjfa-20428	90	7	a	a	DET
cjfa-20428	90	8	single	single	ADJ
cjfa-20428	90	9	information	information	NOUN
cjfa-20428	90	10	system	system	NOUN
cjfa-20428	90	11	of	of	ADP
cjfa-20428	90	12	accounting	account	VERB
cjfa-20428	90	13	all	all	DET
cjfa-20428	90	14	assets	asset	NOUN
cjfa-20428	90	15	,	,	PUNCT
cjfa-20428	90	16	liabilities	liability	NOUN
cjfa-20428	90	17	of	of	ADP
cjfa-20428	90	18	an	an	DET
cjfa-20428	90	19	enterprise	enterprise	NOUN
cjfa-20428	90	20	,	,	PUNCT
cjfa-20428	90	21	their	their	PRON
cjfa-20428	90	22	movement	movement	NOUN
cjfa-20428	90	23	and	and	CCONJ
cjfa-20428	90	24	balances	balance	NOUN
cjfa-20428	90	25	on	on	ADP
cjfa-20428	90	26	a	a	DET
cjfa-20428	90	27	certain	certain	ADJ
cjfa-20428	90	28	date	date	NOUN
cjfa-20428	90	29	.	.	PUNCT
cjfa-20428	91	1	moreover	moreover	ADV
cjfa-20428	91	2	,	,	PUNCT
cjfa-20428	91	3	without	without	ADP
cjfa-20428	91	4	this	this	DET
cjfa-20428	91	5	information	information	NOUN
cjfa-20428	91	6	existence	existence	NOUN
cjfa-20428	91	7	of	of	ADP
cjfa-20428	91	8	a	a	DET
cjfa-20428	91	9	company	company	NOUN
cjfa-20428	91	10	or	or	CCONJ
cjfa-20428	91	11	enterprise	enterprise	NOUN
cjfa-20428	91	12	is	be	AUX
cjfa-20428	91	13	impossible	impossible	ADJ
cjfa-20428	91	14	.	.	PUNCT
cjfa-20428	92	1	thus	thus	ADV
cjfa-20428	92	2	,	,	PUNCT
cjfa-20428	92	3	accounting	accounting	NOUN
cjfa-20428	92	4	will	will	AUX
cjfa-20428	92	5	always	always	ADV
cjfa-20428	92	6	have	have	VERB
cjfa-20428	92	7	the	the	DET
cjfa-20428	92	8	important	important	ADJ
cjfa-20428	92	9	place	place	NOUN
cjfa-20428	92	10	of	of	ADP
cjfa-20428	92	11	a	a	DET
cjfa-20428	92	12	registrar	registrar	NOUN
cjfa-20428	92	13	of	of	ADP
cjfa-20428	92	14	transactions	transaction	NOUN
cjfa-20428	92	15	and	and	CCONJ
cjfa-20428	92	16	objects	object	NOUN
cjfa-20428	92	17	at	at	ADP
cjfa-20428	92	18	an	an	DET
cjfa-20428	92	19	enterprise	enterprise	NOUN
cjfa-20428	92	20	.	.	PUNCT
cjfa-20428	93	1	for	for	ADP
cjfa-20428	93	2	this	this	DET
cjfa-20428	93	3	accounting	accounting	NOUN
cjfa-20428	93	4	has	have	VERB
cjfa-20428	93	5	not	not	PART
cjfa-20428	93	6	only	only	ADV
cjfa-20428	93	7	special	special	ADJ
cjfa-20428	93	8	methods	method	NOUN
cjfa-20428	93	9	,	,	PUNCT
cjfa-20428	93	10	but	but	CCONJ
cjfa-20428	93	11	also	also	ADV
cjfa-20428	93	12	a	a	DET
cjfa-20428	93	13	set	set	NOUN
cjfa-20428	93	14	of	of	ADP
cjfa-20428	93	15	special	special	ADJ
cjfa-20428	93	16	procedures	procedure	NOUN
cjfa-20428	93	17	.	.	PUNCT
cjfa-20428	94	1	these	these	PRON
cjfa-20428	94	2	are	be	AUX
cjfa-20428	94	3	the	the	DET
cjfa-20428	94	4	procedures	procedure	NOUN
cjfa-20428	94	5	with	with	ADP
cjfa-20428	94	6	the	the	DET
cjfa-20428	94	7	use	use	NOUN
cjfa-20428	94	8	of	of	ADP
cjfa-20428	94	9	which	which	PRON
cjfa-20428	94	10	a	a	DET
cjfa-20428	94	11	consistent	consistent	ADJ
cjfa-20428	94	12	display	display	NOUN
cjfa-20428	94	13	of	of	ADP
cjfa-20428	94	14	objects	object	NOUN
cjfa-20428	94	15	and	and	CCONJ
cjfa-20428	94	16	business	business	NOUN
cjfa-20428	94	17	processes	process	NOUN
cjfa-20428	94	18	«	«	PUNCT
cjfa-20428	94	19	from	from	ADP
cjfa-20428	94	20	of	of	ADP
cjfa-20428	94	21	a	a	DET
cjfa-20428	94	22	balance	balance	NOUN
cjfa-20428	94	23	sheet	sheet	NOUN
cjfa-20428	94	24	and	and	CCONJ
cjfa-20428	94	25	to	to	ADP
cjfa-20428	94	26	a	a	DET
cjfa-20428	94	27	balance	balance	NOUN
cjfa-20428	94	28	sheet	sheet	NOUN
cjfa-20428	94	29	»	»	PUNCT
cjfa-20428	94	30	is	be	AUX
cjfa-20428	94	31	affected	affect	VERB
cjfa-20428	94	32	.	.	PUNCT
cjfa-20428	95	1	in	in	ADP
cjfa-20428	95	2	general	general	ADJ
cjfa-20428	95	3	,	,	PUNCT
cjfa-20428	95	4	it	it	PRON
cjfa-20428	95	5	is	be	AUX
cjfa-20428	95	6	this	this	DET
cjfa-20428	95	7	sequence	sequence	NOUN
cjfa-20428	95	8	that	that	PRON
cjfa-20428	95	9	is	be	AUX
cjfa-20428	95	10	called	call	VERB
cjfa-20428	95	11	an	an	DET
cjfa-20428	95	12	accounting	accounting	NOUN
cjfa-20428	95	13	procedure	procedure	NOUN
cjfa-20428	95	14	or	or	CCONJ
cjfa-20428	95	15	an	an	DET
cjfa-20428	95	16	accounting	accounting	NOUN
cjfa-20428	95	17	process	process	NOUN
cjfa-20428	95	18	.	.	PUNCT
cjfa-20428	96	1	it	it	PRON
cjfa-20428	96	2	is	be	AUX
cjfa-20428	96	3	a	a	DET
cjfa-20428	96	4	sequential	sequential	ADJ
cjfa-20428	96	5	execution	execution	NOUN
cjfa-20428	96	6	of	of	ADP
cjfa-20428	96	7	the	the	DET
cjfa-20428	96	8	following	follow	VERB
cjfa-20428	96	9	procedures	procedure	NOUN
cjfa-20428	96	10	:	:	PUNCT
cjfa-20428	96	11	(	(	PUNCT
cjfa-20428	96	12	a	a	X
cjfa-20428	96	13	)	)	PUNCT
cjfa-20428	96	14	opening	opening	NOUN
cjfa-20428	96	15	of	of	ADP
cjfa-20428	96	16	accounts	account	NOUN
cjfa-20428	96	17	on	on	ADP
cjfa-20428	96	18	the	the	DET
cjfa-20428	96	19	ledgers	ledger	NOUN
cjfa-20428	96	20	,	,	PUNCT
cjfa-20428	96	21	automatically	automatically	ADV
cjfa-20428	96	22	or	or	CCONJ
cjfa-20428	96	23	manually	manually	ADV
cjfa-20428	96	24	;	;	PUNCT
cjfa-20428	96	25	(	(	PUNCT
cjfa-20428	96	26	b	b	X
cjfa-20428	96	27	)	)	PUNCT
cjfa-20428	96	28	registration	registration	NOUN
cjfa-20428	96	29	of	of	ADP
cjfa-20428	96	30	transactions	transaction	NOUN
cjfa-20428	96	31	or	or	CCONJ
cjfa-20428	96	32	business	business	NOUN
cjfa-20428	96	33	operations	operation	NOUN
cjfa-20428	96	34	in	in	ADP
cjfa-20428	96	35	them	they	PRON
cjfa-20428	96	36	using	use	VERB
cjfa-20428	96	37	the	the	DET
cjfa-20428	96	38	double	double	ADJ
cjfa-20428	96	39	entry	entry	NOUN
cjfa-20428	96	40	method	method	NOUN
cjfa-20428	96	41	;	;	PUNCT
cjfa-20428	96	42	(	(	PUNCT
cjfa-20428	96	43	c	c	X
cjfa-20428	96	44	)	)	PUNCT
cjfa-20428	96	45	posting	posting	NOUN
cjfa-20428	96	46	of	of	ADP
cjfa-20428	96	47	these	these	DET
cjfa-20428	96	48	operations	operation	NOUN
cjfa-20428	96	49	is	be	AUX
cjfa-20428	96	50	done	do	VERB
cjfa-20428	96	51	on	on	ADP
cjfa-20428	96	52	synthetic	synthetic	ADJ
cjfa-20428	96	53	and	and	CCONJ
cjfa-20428	96	54	analytical	analytical	ADJ
cjfa-20428	96	55	accounts	account	NOUN
cjfa-20428	96	56	between	between	ADP
cjfa-20428	96	57	which	which	PRON
cjfa-20428	96	58	(	(	PUNCT
cjfa-20428	96	59	d	d	NOUN
cjfa-20428	96	60	)	)	PUNCT
cjfa-20428	96	61	double	double	ADJ
cjfa-20428	96	62	-	-	PUNCT
cjfa-20428	96	63	entry	entry	NOUN
cjfa-20428	96	64	control	control	NOUN
cjfa-20428	96	65	is	be	AUX
cjfa-20428	96	66	carried	carry	VERB
cjfa-20428	96	67	out	out	ADP
cjfa-20428	96	68	.	.	PUNCT
cjfa-20428	97	1	based	base	VERB
cjfa-20428	97	2	on	on	ADP
cjfa-20428	97	3	the	the	DET
cjfa-20428	97	4	above	above	NOUN
cjfa-20428	97	5	,	,	PUNCT
cjfa-20428	97	6	we	we	PRON
cjfa-20428	97	7	come	come	VERB
cjfa-20428	97	8	up	up	ADP
cjfa-20428	97	9	to	to	PART
cjfa-20428	97	10	approach	approach	VERB
cjfa-20428	97	11	the	the	DET
cjfa-20428	97	12	summing	sum	VERB
cjfa-20428	97	13	up	up	ADP
cjfa-20428	97	14	,	,	PUNCT
cjfa-20428	97	15	that	that	ADV
cjfa-20428	97	16	is	is	ADV
cjfa-20428	97	17	,	,	PUNCT
cjfa-20428	97	18	drafting	draft	VERB
cjfa-20428	97	19	of	of	ADP
cjfa-20428	97	20	a	a	DET
cjfa-20428	97	21	trial	trial	NOUN
cjfa-20428	97	22	balance	balance	NOUN
cjfa-20428	97	23	sheet	sheet	NOUN
cjfa-20428	97	24	.	.	PUNCT
cjfa-20428	98	1	before	before	ADP
cjfa-20428	98	2	this	this	PRON
cjfa-20428	98	3	or	or	CCONJ
cjfa-20428	98	4	parallel	parallel	NOUN
cjfa-20428	98	5	is	be	AUX
cjfa-20428	98	6	carried	carry	VERB
cjfa-20428	98	7	out	out	ADP
cjfa-20428	98	8	closing	closing	NOUN
cjfa-20428	98	9	of	of	ADP
cjfa-20428	98	10	individual	individual	ADJ
cjfa-20428	98	11	accounts	account	NOUN
cjfa-20428	98	12	.	.	PUNCT
cjfa-20428	99	1	thus	thus	ADV
cjfa-20428	99	2	,	,	PUNCT
cjfa-20428	99	3	accounting	accounting	NOUN
cjfa-20428	99	4	procedures	procedure	NOUN
cjfa-20428	99	5	end	end	VERB
cjfa-20428	99	6	in	in	ADP
cjfa-20428	99	7	drafting	drafting	NOUN
cjfa-20428	99	8	of	of	ADP
cjfa-20428	99	9	a	a	DET
cjfa-20428	99	10	balance	balance	NOUN
cjfa-20428	99	11	sheet	sheet	NOUN
cjfa-20428	99	12	and	and	CCONJ
cjfa-20428	99	13	reporting	reporting	NOUN
cjfa-20428	99	14	.	.	PUNCT
cjfa-20428	100	1	to	to	PART
cjfa-20428	100	2	launch	launch	VERB
cjfa-20428	100	3	the	the	DET
cjfa-20428	100	4	process	process	NOUN
cjfa-20428	100	5	of	of	ADP
cjfa-20428	100	6	collection	collection	NOUN
cjfa-20428	100	7	,	,	PUNCT
cjfa-20428	100	8	registration	registration	NOUN
cjfa-20428	100	9	and	and	CCONJ
cjfa-20428	100	10	organization	organization	NOUN
cjfa-20428	100	11	of	of	ADP
cjfa-20428	100	12	information	information	NOUN
cjfa-20428	100	13	,	,	PUNCT
cjfa-20428	100	14	all	all	PRON
cjfa-20428	100	15	of	of	ADP
cjfa-20428	100	16	these	these	DET
cjfa-20428	100	17	procedures	procedure	NOUN
cjfa-20428	100	18	should	should	AUX
cjfa-20428	100	19	be	be	AUX
cjfa-20428	100	20	organized	organize	VERB
cjfa-20428	100	21	.	.	PUNCT
cjfa-20428	101	1	in	in	ADP
cjfa-20428	101	2	this	this	DET
cjfa-20428	101	3	set	set	NOUN
cjfa-20428	101	4	of	of	ADP
cjfa-20428	101	5	specific	specific	ADJ
cjfa-20428	101	6	methods	method	NOUN
cjfa-20428	101	7	and	and	CCONJ
cjfa-20428	101	8	procedures	procedure	NOUN
cjfa-20428	101	9	should	should	AUX
cjfa-20428	101	10	be	be	AUX
cjfa-20428	101	11	distinguished	distinguish	VERB
cjfa-20428	101	12	by	by	ADP
cjfa-20428	101	13	special	special	ADJ
cjfa-20428	101	14	methods	method	NOUN
cjfa-20428	101	15	,	,	PUNCT
cjfa-20428	101	16	on	on	ADP
cjfa-20428	101	17	which	which	PRON
cjfa-20428	101	18	are	be	AUX
cjfa-20428	101	19	based	base	VERB
cjfa-20428	101	20	the	the	DET
cjfa-20428	101	21	modern	modern	ADJ
cjfa-20428	101	22	accounting	accounting	NOUN
cjfa-20428	101	23	system	system	NOUN
cjfa-20428	101	24	–	–	PUNCT
cjfa-20428	101	25	these	these	PRON
cjfa-20428	101	26	are	be	AUX
cjfa-20428	101	27	accounts	account	NOUN
cjfa-20428	101	28	and	and	CCONJ
cjfa-20428	101	29	double	double	ADJ
cjfa-20428	101	30	entry	entry	NOUN
cjfa-20428	101	31	on	on	ADP
cjfa-20428	101	32	them	they	PRON
cjfa-20428	101	33	.	.	PUNCT
cjfa-20428	102	1	these	these	DET
cjfa-20428	102	2	methods	method	NOUN
cjfa-20428	102	3	historically	historically	ADV
cjfa-20428	102	4	first	first	ADV
cjfa-20428	102	5	appeared	appear	VERB
cjfa-20428	102	6	in	in	ADP
cjfa-20428	102	7	1494	1494	NUM
cjfa-20428	102	8	when	when	SCONJ
cjfa-20428	102	9	they	they	PRON
cjfa-20428	102	10	were	be	AUX
cjfa-20428	102	11	published	publish	VERB
cjfa-20428	102	12	in	in	ADP
cjfa-20428	102	13	a	a	DET
cjfa-20428	102	14	treatise	treatise	NOUN
cjfa-20428	102	15	of	of	ADP
cjfa-20428	102	16	italian	italian	ADJ
cjfa-20428	102	17	monk	monk	NOUN
cjfa-20428	102	18	and	and	CCONJ
cjfa-20428	102	19	mathematician	mathematician	ADJ
cjfa-20428	102	20	luke	luke	PROPN
cjfa-20428	102	21	pachioli	pachioli	PROPN
cjfa-20428	102	22	.	.	PUNCT
cjfa-20428	103	1	and	and	CCONJ
cjfa-20428	103	2	these	these	PRON
cjfa-20428	103	3	are	be	AUX
cjfa-20428	103	4	the	the	DET
cjfa-20428	103	5	very	very	ADJ
cjfa-20428	103	6	methods	method	NOUN
cjfa-20428	103	7	,	,	PUNCT
cjfa-20428	103	8	invented	invent	VERB
cjfa-20428	103	9	five	five	NUM
cjfa-20428	103	10	hundred	hundred	NUM
cjfa-20428	103	11	years	year	NOUN
cjfa-20428	103	12	ago	ago	ADV
cjfa-20428	103	13	,	,	PUNCT
cjfa-20428	103	14	turned	turn	VERB
cjfa-20428	103	15	out	out	ADP
cjfa-20428	103	16	to	to	PART
cjfa-20428	103	17	be	be	AUX
cjfa-20428	103	18	so	so	ADV
cjfa-20428	103	19	mathematical	mathematical	ADJ
cjfa-20428	103	20	as	as	SCONJ
cjfa-20428	103	21	to	to	PART
cjfa-20428	103	22	be	be	AUX
cjfa-20428	103	23	easily	easily	ADV
cjfa-20428	103	24	computerized	computerize	VERB
cjfa-20428	103	25	with	with	ADP
cjfa-20428	103	26	the	the	DET
cjfa-20428	103	27	help	help	NOUN
cjfa-20428	103	28	of	of	ADP
cjfa-20428	103	29	the	the	DET
cjfa-20428	103	30	newest	new	ADJ
cjfa-20428	103	31	information	information	NOUN
cjfa-20428	103	32	technologies	technology	NOUN
cjfa-20428	103	33	,	,	PUNCT
cjfa-20428	103	34	which	which	PRON
cjfa-20428	103	35	help	help	VERB
cjfa-20428	103	36	modern	modern	ADJ
cjfa-20428	103	37	programs	program	NOUN
cjfa-20428	103	38	:	:	PUNCT
cjfa-20428	103	39	“	"	PUNCT
cjfa-20428	103	40	sap	sap	PROPN
cjfa-20428	103	41	”	"	PUNCT
cjfa-20428	103	42	,	,	PUNCT
cjfa-20428	103	43	“	"	PUNCT
cjfa-20428	103	44	1с	1с	NOUN
cjfa-20428	103	45	:	:	PUNCT
cjfa-20428	103	46	enterprise	enterprise	NOUN
cjfa-20428	103	47	”	"	PUNCT
cjfa-20428	103	48	;	;	PUNCT
cjfa-20428	103	49	“	"	PUNCT
cjfa-20428	103	50	focus	focus	NOUN
cjfa-20428	103	51	-	-	PUNCT
cjfa-20428	103	52	accountancy	accountancy	NOUN
cjfa-20428	103	53	”	"	PUNCT
cjfa-20428	103	54	,	,	PUNCT
cjfa-20428	103	55	“	"	PUNCT
cjfa-20428	103	56	intelligence	intelligence	NOUN
cjfa-20428	103	57	service	service	NOUN
cjfa-20428	103	58	”	"	PUNCT
cjfa-20428	103	59	,	,	PUNCT
cjfa-20428	103	60	“	"	PUNCT
cjfa-20428	103	61	sail	sail	ADJ
cjfa-20428	103	62	–	–	PUNCT
cjfa-20428	103	63	enterprise	enterprise	NOUN
cjfa-20428	103	64	”	"	PUNCT
cjfa-20428	103	65	,	,	PUNCT
cjfa-20428	103	66	“	"	PUNCT
cjfa-20428	103	67	best	good	ADJ
cjfa-20428	103	68	report	report	NOUN
cjfa-20428	103	69	plus	plus	CCONJ
cjfa-20428	103	70	”	"	PUNCT
cjfa-20428	103	71	,	,	PUNCT
cjfa-20428	103	72	“	"	PUNCT
cjfa-20428	103	73	info	info	NOUN
cjfa-20428	103	74	-	-	PUNCT
cjfa-20428	103	75	accountant	accountant	NOUN
cjfa-20428	103	76	”	"	PUNCT
cjfa-20428	103	77	,	,	PUNCT
cjfa-20428	103	78	“	"	PUNCT
cjfa-20428	103	79	it	it	PRON
cjfa-20428	103	80	-	-	PUNCT
cjfa-20428	103	81	enterprise	enterprise	NOUN
cjfa-20428	103	82	”	"	PUNCT
cjfa-20428	103	83	etc	etc	X
cjfa-20428	103	84	.	.	X
cjfa-20428	104	1	their	their	PRON
cjfa-20428	104	2	technological	technological	ADJ
cjfa-20428	104	3	capabilities	capability	NOUN
cjfa-20428	104	4	allow	allow	VERB
cjfa-20428	104	5	accounting	accounting	NOUN
cjfa-20428	104	6	services	service	NOUN
cjfa-20428	104	7	of	of	ADP
cjfa-20428	104	8	a	a	DET
cjfa-20428	104	9	company	company	NOUN
cjfa-20428	104	10	to	to	PART
cjfa-20428	104	11	work	work	VERB
cjfa-20428	104	12	in	in	ADP
cjfa-20428	104	13	the	the	DET
cjfa-20428	104	14	web	web	NOUN
cjfa-20428	104	15	client	client	NOUN
cjfa-20428	104	16	mode	mode	NOUN
cjfa-20428	104	17	with	with	ADP
cjfa-20428	104	18	the	the	DET
cjfa-20428	104	19	information	information	NOUN
cjfa-20428	104	20	base	base	NOUN
cjfa-20428	104	21	on	on	ADP
cjfa-20428	104	22	the	the	DET
cjfa-20428	104	23	internet	internet	NOUN
cjfa-20428	104	24	from	from	ADP
cjfa-20428	104	25	any	any	DET
cjfa-20428	104	26	place	place	NOUN
cjfa-20428	104	27	,	,	PUNCT
cjfa-20428	104	28	with	with	ADP
cjfa-20428	104	29	cloud	cloud	NOUN
cjfa-20428	104	30	-	-	PUNCT
cjfa-20428	104	31	based	base	VERB
cjfa-20428	104	32	technologies	technology	NOUN
cjfa-20428	104	33	(	(	PUNCT
cjfa-20428	104	34	higgins	higgins	PROPN
cjfa-20428	104	35	&	&	CCONJ
cjfa-20428	104	36	smith	smith	PROPN
cjfa-20428	104	37	,	,	PUNCT
cjfa-20428	104	38	2015	2015	NUM
cjfa-20428	104	39	)	)	PUNCT
cjfa-20428	104	40	which	which	PRON
cjfa-20428	104	41	consolidate	consolidate	VERB
cjfa-20428	104	42	all	all	DET
cjfa-20428	104	43	the	the	DET
cjfa-20428	104	44	necessary	necessary	ADJ
cjfa-20428	104	45	information	information	NOUN
cjfa-20428	104	46	about	about	ADP
cjfa-20428	104	47	counterparts	counterpart	NOUN
cjfa-20428	104	48	,	,	PUNCT
cjfa-20428	104	49	such	such	ADJ
cjfa-20428	104	50	as	as	ADP
cjfa-20428	104	51	bank	bank	NOUN
cjfa-20428	104	52	accounts	account	NOUN
cjfa-20428	104	53	,	,	PUNCT
cjfa-20428	104	54	registration	registration	NOUN
cjfa-20428	104	55	codes	code	NOUN
cjfa-20428	104	56	,	,	PUNCT
cjfa-20428	104	57	etc	etc	X
cjfa-20428	104	58	.	.	X
cjfa-20428	104	59	,	,	PUNCT
cjfa-20428	104	60	as	as	ADV
cjfa-20428	104	61	well	well	ADV
cjfa-20428	104	62	as	as	ADP
cjfa-20428	104	63	the	the	DET
cjfa-20428	104	64	employees	employee	NOUN
cjfa-20428	104	65	of	of	ADP
cjfa-20428	104	66	the	the	DET
cjfa-20428	104	67	enterprise	enterprise	NOUN
cjfa-20428	104	68	,	,	PUNCT
cjfa-20428	104	69	for	for	ADP
cjfa-20428	104	70	exam	exam	NOUN
cjfa-20428	104	71	the	the	DET
cjfa-20428	104	72	unique	unique	ADJ
cjfa-20428	104	73	opportunities	opportunity	NOUN
cjfa-20428	104	74	of	of	ADP
cjfa-20428	104	75	accounting	accounting	NOUN
cjfa-20428	104	76	to	to	PART
cjfa-20428	104	77	promote	promote	VERB
cjfa-20428	104	78	…	…	PUNCT
cjfa-20428	104	79	121	121	NUM
cjfa-20428	104	80	ple	ple	NOUN
cjfa-20428	104	81	their	their	PRON
cjfa-20428	104	82	position	position	NOUN
cjfa-20428	104	83	,	,	PUNCT
cjfa-20428	104	84	salary	salary	NOUN
cjfa-20428	104	85	,	,	PUNCT
cjfa-20428	104	86	passport	passport	NOUN
cjfa-20428	104	87	data	datum	NOUN
cjfa-20428	104	88	.	.	PUNCT
cjfa-20428	105	1	the	the	DET
cjfa-20428	105	2	program	program	NOUN
cjfa-20428	105	3	can	can	AUX
cjfa-20428	105	4	automatically	automatically	ADV
cjfa-20428	105	5	create	create	VERB
cjfa-20428	105	6	various	various	ADJ
cjfa-20428	105	7	forms	form	NOUN
cjfa-20428	105	8	of	of	ADP
cjfa-20428	105	9	tax	tax	NOUN
cjfa-20428	105	10	and	and	CCONJ
cjfa-20428	105	11	accounting	accounting	NOUN
cjfa-20428	105	12	reports	report	NOUN
cjfa-20428	105	13	for	for	ADP
cjfa-20428	105	14	users	user	NOUN
cjfa-20428	105	15	and	and	CCONJ
cjfa-20428	105	16	institutions	institution	NOUN
cjfa-20428	105	17	.	.	PUNCT
cjfa-20428	106	1	some	some	PRON
cjfa-20428	106	2	of	of	ADP
cjfa-20428	106	3	these	these	DET
cjfa-20428	106	4	institutions	institution	NOUN
cjfa-20428	106	5	,	,	PUNCT
cjfa-20428	106	6	such	such	ADJ
cjfa-20428	106	7	as	as	ADP
cjfa-20428	106	8	tax	tax	NOUN
cjfa-20428	106	9	authorities	authority	NOUN
cjfa-20428	106	10	where	where	SCONJ
cjfa-20428	106	11	companies	company	NOUN
cjfa-20428	106	12	are	be	AUX
cjfa-20428	106	13	registered	register	VERB
cjfa-20428	106	14	,	,	PUNCT
cjfa-20428	106	15	can	can	AUX
cjfa-20428	106	16	themselves	themselves	PRON
cjfa-20428	106	17	control	control	VERB
cjfa-20428	106	18	these	these	DET
cjfa-20428	106	19	operations	operation	NOUN
cjfa-20428	106	20	.	.	PUNCT
cjfa-20428	107	1	they	they	PRON
cjfa-20428	107	2	can	can	AUX
cjfa-20428	107	3	independently	independently	ADV
cjfa-20428	107	4	access	access	VERB
cjfa-20428	107	5	computer	computer	NOUN
cjfa-20428	107	6	networks	network	NOUN
cjfa-20428	107	7	of	of	ADP
cjfa-20428	107	8	the	the	DET
cjfa-20428	107	9	enterprises	enterprise	NOUN
cjfa-20428	107	10	to	to	PART
cjfa-20428	107	11	generate	generate	VERB
cjfa-20428	107	12	tax	tax	NOUN
cjfa-20428	107	13	reports	report	NOUN
cjfa-20428	107	14	with	with	ADP
cjfa-20428	107	15	the	the	DET
cjfa-20428	107	16	use	use	NOUN
cjfa-20428	107	17	of	of	ADP
cjfa-20428	107	18	standard	standard	ADJ
cjfa-20428	107	19	algorithmic	algorithmic	ADJ
cjfa-20428	107	20	procedures	procedure	NOUN
cjfa-20428	107	21	and	and	CCONJ
cjfa-20428	107	22	simultaneously	simultaneously	ADV
cjfa-20428	107	23	carry	carry	VERB
cjfa-20428	107	24	out	out	ADP
cjfa-20428	107	25	operational	operational	ADJ
cjfa-20428	107	26	control	control	NOUN
cjfa-20428	107	27	over	over	ADP
cjfa-20428	107	28	the	the	DET
cjfa-20428	107	29	economic	economic	ADJ
cjfa-20428	107	30	activity	activity	NOUN
cjfa-20428	107	31	of	of	ADP
cjfa-20428	107	32	enterprises	enterprise	NOUN
cjfa-20428	107	33	.	.	PUNCT
cjfa-20428	108	1	in	in	ADP
cjfa-20428	108	2	addition	addition	NOUN
cjfa-20428	108	3	,	,	PUNCT
cjfa-20428	108	4	equipping	equip	VERB
cjfa-20428	108	5	the	the	DET
cjfa-20428	108	6	localities	locality	NOUN
cjfa-20428	108	7	where	where	SCONJ
cjfa-20428	108	8	business	business	NOUN
cjfa-20428	108	9	transactions	transaction	NOUN
cjfa-20428	108	10	run	run	VERB
cjfa-20428	108	11	directly	directly	ADV
cjfa-20428	108	12	allows	allow	VERB
cjfa-20428	108	13	to	to	PART
cjfa-20428	108	14	log	log	VERB
cjfa-20428	108	15	these	these	DET
cjfa-20428	108	16	operations	operation	NOUN
cjfa-20428	108	17	in	in	ADP
cjfa-20428	108	18	the	the	DET
cjfa-20428	108	19	process	process	NOUN
cjfa-20428	108	20	of	of	ADP
cjfa-20428	108	21	their	their	PRON
cjfa-20428	108	22	implementation	implementation	NOUN
cjfa-20428	108	23	.	.	PUNCT
cjfa-20428	109	1	if	if	SCONJ
cjfa-20428	109	2	also	also	ADV
cjfa-20428	109	3	in	in	ADP
cjfa-20428	109	4	this	this	DET
cjfa-20428	109	5	case	case	NOUN
cjfa-20428	109	6	the	the	DET
cjfa-20428	109	7	legislative	legislative	ADJ
cjfa-20428	109	8	institutions	institution	NOUN
cjfa-20428	109	9	introduce	introduce	VERB
cjfa-20428	109	10	rules	rule	NOUN
cjfa-20428	109	11	for	for	ADP
cjfa-20428	109	12	all	all	DET
cjfa-20428	109	13	the	the	DET
cjfa-20428	109	14	legal	legal	ADJ
cjfa-20428	109	15	and	and	CCONJ
cjfa-20428	109	16	natural	natural	ADJ
cjfa-20428	109	17	entities	entity	NOUN
cjfa-20428	109	18	to	to	PART
cjfa-20428	109	19	conduct	conduct	VERB
cjfa-20428	109	20	payments	payment	NOUN
cjfa-20428	109	21	in	in	ADP
cjfa-20428	109	22	non	non	ADJ
cjfa-20428	109	23	-	-	NOUN
cjfa-20428	109	24	cash	cash	NOUN
cjfa-20428	109	25	,	,	PUNCT
cjfa-20428	109	26	this	this	PRON
cjfa-20428	109	27	will	will	AUX
cjfa-20428	109	28	establish	establish	VERB
cjfa-20428	109	29	an	an	DET
cjfa-20428	109	30	even	even	ADV
cjfa-20428	109	31	better	well	ADJ
cjfa-20428	109	32	framework	framework	NOUN
cjfa-20428	109	33	and	and	CCONJ
cjfa-20428	109	34	thus	thus	ADV
cjfa-20428	109	35	give	give	VERB
cjfa-20428	109	36	more	more	ADJ
cjfa-20428	109	37	possibilities	possibility	NOUN
cjfa-20428	109	38	to	to	PART
cjfa-20428	109	39	ensure	ensure	VERB
cjfa-20428	109	40	transparency	transparency	NOUN
cjfa-20428	109	41	of	of	ADP
cjfa-20428	109	42	economic	economic	ADJ
cjfa-20428	109	43	processes	process	NOUN
cjfa-20428	109	44	.	.	PUNCT
cjfa-20428	110	1	moreover	moreover	ADV
cjfa-20428	110	2	,	,	PUNCT
cjfa-20428	110	3	that	that	SCONJ
cjfa-20428	110	4	almost	almost	ADV
cjfa-20428	110	5	all	all	DET
cjfa-20428	110	6	participants	participant	NOUN
cjfa-20428	110	7	of	of	ADP
cjfa-20428	110	8	the	the	DET
cjfa-20428	110	9	economy	economy	NOUN
cjfa-20428	110	10	receive	receive	VERB
cjfa-20428	110	11	wages	wage	NOUN
cjfa-20428	110	12	,	,	PUNCT
cjfa-20428	110	13	pensions	pension	NOUN
cjfa-20428	110	14	and	and	CCONJ
cjfa-20428	110	15	social	social	ADJ
cjfa-20428	110	16	allowances	allowance	NOUN
cjfa-20428	110	17	on	on	ADP
cjfa-20428	110	18	the	the	DET
cjfa-20428	110	19	card	card	NOUN
cjfa-20428	110	20	.	.	PUNCT
cjfa-20428	111	1	and	and	CCONJ
cjfa-20428	111	2	when	when	SCONJ
cjfa-20428	111	3	cards	card	NOUN
cjfa-20428	111	4	become	become	VERB
cjfa-20428	111	5	the	the	DET
cjfa-20428	111	6	only	only	ADJ
cjfa-20428	111	7	medium	medium	NOUN
cjfa-20428	111	8	for	for	ADP
cjfa-20428	111	9	reimbursement	reimbursement	NOUN
cjfa-20428	111	10	,	,	PUNCT
cjfa-20428	111	11	including	include	VERB
cjfa-20428	111	12	in	in	ADP
cjfa-20428	111	13	the	the	DET
cjfa-20428	111	14	retail	retail	ADJ
cjfa-20428	111	15	trade	trade	NOUN
cjfa-20428	111	16	,	,	PUNCT
cjfa-20428	111	17	public	public	ADJ
cjfa-20428	111	18	catering	catering	NOUN
cjfa-20428	111	19	establishments	establishment	NOUN
cjfa-20428	111	20	and	and	CCONJ
cjfa-20428	111	21	services	service	NOUN
cjfa-20428	111	22	,	,	PUNCT
cjfa-20428	111	23	then	then	ADV
cjfa-20428	111	24	the	the	DET
cjfa-20428	111	25	reduction	reduction	NOUN
cjfa-20428	111	26	of	of	ADP
cjfa-20428	111	27	cash	cash	NOUN
cjfa-20428	111	28	payments	payment	NOUN
cjfa-20428	111	29	will	will	AUX
cjfa-20428	111	30	make	make	VERB
cjfa-20428	111	31	information	information	NOUN
cjfa-20428	111	32	transparent	transparent	ADJ
cjfa-20428	111	33	both	both	CCONJ
cjfa-20428	111	34	for	for	ADP
cjfa-20428	111	35	the	the	DET
cjfa-20428	111	36	managerial	managerial	ADJ
cjfa-20428	111	37	personnel	personnel	NOUN
cjfa-20428	111	38	and	and	CCONJ
cjfa-20428	111	39	the	the	DET
cjfa-20428	111	40	correspondent	correspondent	NOUN
cjfa-20428	111	41	regulatory	regulatory	ADJ
cjfa-20428	111	42	institutions	institution	NOUN
cjfa-20428	111	43	.	.	PUNCT
cjfa-20428	112	1	in	in	ADP
cjfa-20428	112	2	this	this	DET
cjfa-20428	112	3	case	case	NOUN
cjfa-20428	112	4	not	not	PART
cjfa-20428	112	5	only	only	ADV
cjfa-20428	112	6	the	the	DET
cjfa-20428	112	7	state	state	NOUN
cjfa-20428	112	8	in	in	ADP
cjfa-20428	112	9	the	the	DET
cjfa-20428	112	10	person	person	NOUN
cjfa-20428	112	11	of	of	ADP
cjfa-20428	112	12	tax	tax	NOUN
cjfa-20428	112	13	authorities	authority	NOUN
cjfa-20428	112	14	will	will	AUX
cjfa-20428	112	15	be	be	AUX
cjfa-20428	112	16	able	able	ADJ
cjfa-20428	112	17	to	to	PART
cjfa-20428	112	18	periodically	periodically	ADV
cjfa-20428	112	19	get	get	VERB
cjfa-20428	112	20	reports	report	NOUN
cjfa-20428	112	21	of	of	ADP
cjfa-20428	112	22	companies	company	NOUN
cjfa-20428	112	23	and	and	CCONJ
cjfa-20428	112	24	thus	thus	ADV
cjfa-20428	112	25	control	control	VERB
cjfa-20428	112	26	their	their	PRON
cjfa-20428	112	27	activities	activity	NOUN
cjfa-20428	112	28	but	but	CCONJ
cjfa-20428	112	29	these	these	DET
cjfa-20428	112	30	reports	report	NOUN
cjfa-20428	112	31	can	can	AUX
cjfa-20428	112	32	be	be	AUX
cjfa-20428	112	33	used	use	VERB
cjfa-20428	112	34	by	by	ADP
cjfa-20428	112	35	any	any	DET
cjfa-20428	112	36	other	other	ADJ
cjfa-20428	112	37	not	not	PART
cjfa-20428	112	38	only	only	ADV
cjfa-20428	112	39	external	external	ADJ
cjfa-20428	112	40	but	but	CCONJ
cjfa-20428	112	41	also	also	ADV
cjfa-20428	112	42	internal	internal	ADJ
cjfa-20428	112	43	recipients	recipient	NOUN
cjfa-20428	112	44	.	.	PUNCT
cjfa-20428	113	1	and	and	CCONJ
cjfa-20428	113	2	this	this	PRON
cjfa-20428	113	3	is	be	AUX
cjfa-20428	113	4	of	of	ADP
cjfa-20428	113	5	utmost	utmost	ADJ
cjfa-20428	113	6	importance	importance	NOUN
cjfa-20428	113	7	for	for	SCONJ
cjfa-20428	113	8	any	any	DET
cjfa-20428	113	9	manager	manager	NOUN
cjfa-20428	113	10	of	of	ADP
cjfa-20428	113	11	the	the	DET
cjfa-20428	113	12	company	company	NOUN
cjfa-20428	113	13	with	with	ADP
cjfa-20428	113	14	an	an	DET
cjfa-20428	113	15	integrated	integrate	VERB
cjfa-20428	113	16	database	database	NOUN
cjfa-20428	113	17	to	to	PART
cjfa-20428	113	18	be	be	AUX
cjfa-20428	113	19	able	able	ADJ
cjfa-20428	113	20	to	to	PART
cjfa-20428	113	21	quickly	quickly	ADV
cjfa-20428	113	22	filter	filter	VERB
cjfa-20428	113	23	out	out	ADP
cjfa-20428	113	24	the	the	DET
cjfa-20428	113	25	necessary	necessary	ADJ
cjfa-20428	113	26	information	information	NOUN
cjfa-20428	113	27	for	for	ADP
cjfa-20428	113	28	management	management	NOUN
cjfa-20428	113	29	reporting	reporting	NOUN
cjfa-20428	113	30	so	so	SCONJ
cjfa-20428	113	31	that	that	SCONJ
cjfa-20428	113	32	to	to	PART
cjfa-20428	113	33	timely	timely	ADV
cjfa-20428	113	34	make	make	VERB
cjfa-20428	113	35	a	a	DET
cjfa-20428	113	36	management	management	NOUN
cjfa-20428	113	37	decision	decision	NOUN
cjfa-20428	113	38	.	.	PUNCT
cjfa-20428	114	1	however	however	ADV
cjfa-20428	114	2	,	,	PUNCT
cjfa-20428	114	3	a	a	DET
cjfa-20428	114	4	counterargument	counterargument	NOUN
cjfa-20428	114	5	or	or	CCONJ
cjfa-20428	114	6	question	question	NOUN
cjfa-20428	114	7	arises	arise	VERB
cjfa-20428	114	8	here	here	ADV
cjfa-20428	114	9	:	:	PUNCT
cjfa-20428	114	10	how	how	SCONJ
cjfa-20428	114	11	to	to	PART
cjfa-20428	114	12	deal	deal	VERB
cjfa-20428	114	13	with	with	ADP
cjfa-20428	114	14	the	the	DET
cjfa-20428	114	15	issue	issue	NOUN
cjfa-20428	114	16	of	of	ADP
cjfa-20428	114	17	commercial	commercial	ADJ
cjfa-20428	114	18	secret	secret	NOUN
cjfa-20428	114	19	of	of	ADP
cjfa-20428	114	20	management	management	NOUN
cjfa-20428	114	21	accounting	account	VERB
cjfa-20428	114	22	then	then	ADV
cjfa-20428	114	23	?	?	PUNCT
cjfa-20428	115	1	it	it	PRON
cjfa-20428	115	2	should	should	AUX
cjfa-20428	115	3	be	be	AUX
cjfa-20428	115	4	noted	note	VERB
cjfa-20428	115	5	that	that	SCONJ
cjfa-20428	115	6	the	the	DET
cjfa-20428	115	7	idea	idea	NOUN
cjfa-20428	115	8	of	of	ADP
cjfa-20428	115	9	eliminating	eliminate	VERB
cjfa-20428	115	10	commercial	commercial	ADJ
cjfa-20428	115	11	secrets	secret	NOUN
cjfa-20428	115	12	is	be	AUX
cjfa-20428	115	13	not	not	PART
cjfa-20428	115	14	new	new	ADJ
cjfa-20428	115	15	at	at	ADV
cjfa-20428	115	16	all	all	ADV
cjfa-20428	115	17	.	.	PUNCT
cjfa-20428	116	1	even	even	ADV
cjfa-20428	116	2	the	the	DET
cjfa-20428	116	3	former	former	ADJ
cjfa-20428	116	4	apologists	apologist	NOUN
cjfa-20428	116	5	of	of	ADP
cjfa-20428	116	6	this	this	DET
cjfa-20428	116	7	doctrine	doctrine	NOUN
cjfa-20428	116	8	have	have	AUX
cjfa-20428	116	9	long	long	ADV
cjfa-20428	116	10	been	be	AUX
cjfa-20428	116	11	championing	champion	VERB
cjfa-20428	116	12	the	the	DET
cjfa-20428	116	13	change	change	NOUN
cjfa-20428	116	14	.	.	PUNCT
cjfa-20428	117	1	they	they	PRON
cjfa-20428	117	2	scream	scream	VERB
cjfa-20428	117	3	:	:	PUNCT
cjfa-20428	117	4	“	"	PUNCT
cjfa-20428	117	5	managers	manager	NOUN
cjfa-20428	117	6	,	,	PUNCT
cjfa-20428	117	7	i	i	PRON
cjfa-20428	117	8	beseech	beseech	VERB
cjfa-20428	117	9	you	you	PRON
cjfa-20428	117	10	to	to	PART
cjfa-20428	117	11	adopt	adopt	VERB
cjfa-20428	117	12	the	the	DET
cjfa-20428	117	13	philosophy	philosophy	NOUN
cjfa-20428	117	14	of	of	ADP
cjfa-20428	117	15	complete	complete	ADJ
cjfa-20428	117	16	openness	openness	NOUN
cjfa-20428	117	17	–	–	PUNCT
cjfa-20428	117	18	to	to	PART
cjfa-20428	117	19	disclose	disclose	VERB
cjfa-20428	117	20	to	to	ADP
cjfa-20428	117	21	the	the	DET
cjfa-20428	117	22	market	market	NOUN
cjfa-20428	117	23	information	information	NOUN
cjfa-20428	117	24	about	about	ADP
cjfa-20428	117	25	all	all	DET
cjfa-20428	117	26	the	the	DET
cjfa-20428	117	27	parameters	parameter	NOUN
cjfa-20428	117	28	and	and	CCONJ
cjfa-20428	117	29	criteria	criterion	NOUN
cjfa-20428	117	30	which	which	PRON
cjfa-20428	117	31	you	you	PRON
cjfa-20428	117	32	use	use	VERB
cjfa-20428	117	33	internally	internally	ADV
cjfa-20428	117	34	”	"	PUNCT
cjfa-20428	117	35	(	(	PUNCT
cjfa-20428	117	36	eccles	eccles	PROPN
cjfa-20428	117	37	,	,	PUNCT
cjfa-20428	117	38	herz	herz	PROPN
cjfa-20428	117	39	,	,	PUNCT
cjfa-20428	117	40	keegan	keegan	PROPN
cjfa-20428	117	41	&	&	CCONJ
cjfa-20428	117	42	phillips	phillips	PROPN
cjfa-20428	117	43	,	,	PUNCT
cjfa-20428	117	44	2002	2002	NUM
cjfa-20428	117	45	)	)	PUNCT
cjfa-20428	117	46	.	.	PUNCT
cjfa-20428	118	1	obviously	obviously	ADV
cjfa-20428	118	2	,	,	PUNCT
cjfa-20428	118	3	such	such	ADJ
cjfa-20428	118	4	changes	change	NOUN
cjfa-20428	118	5	are	be	AUX
cjfa-20428	118	6	related	relate	VERB
cjfa-20428	118	7	to	to	ADP
cjfa-20428	118	8	the	the	DET
cjfa-20428	118	9	revolution	revolution	NOUN
cjfa-20428	118	10	in	in	ADP
cjfa-20428	118	11	corporate	corporate	ADJ
cjfa-20428	118	12	reporting	reporting	NOUN
cjfa-20428	118	13	called	call	VERB
cjfa-20428	118	14	value	value	NOUN
cjfa-20428	118	15	reporting	reporting	NOUN
cjfa-20428	118	16	.	.	PUNCT
cjfa-20428	119	1	in	in	ADP
cjfa-20428	119	2	essence	essence	NOUN
cjfa-20428	119	3	,	,	PUNCT
cjfa-20428	119	4	it	it	PRON
cjfa-20428	119	5	is	be	AUX
cjfa-20428	119	6	approximation	approximation	NOUN
cjfa-20428	119	7	to	to	ADP
cjfa-20428	119	8	the	the	DET
cjfa-20428	119	9	new	new	ADJ
cjfa-20428	119	10	philosophy	philosophy	NOUN
cjfa-20428	119	11	of	of	ADP
cjfa-20428	119	12	result	result	NOUN
cjfa-20428	119	13	assessment	assessment	NOUN
cjfa-20428	119	14	which	which	PRON
cjfa-20428	119	15	is	be	AUX
cjfa-20428	119	16	based	base	VERB
cjfa-20428	119	17	on	on	ADP
cjfa-20428	119	18	integration	integration	NOUN
cjfa-20428	119	19	of	of	ADP
cjfa-20428	119	20	the	the	DET
cjfa-20428	119	21	main	main	ADJ
cjfa-20428	119	22	non	non	ADJ
cjfa-20428	119	23	-	-	ADJ
cjfa-20428	119	24	financial	financial	ADJ
cjfa-20428	119	25	parameters	parameter	NOUN
cjfa-20428	119	26	with	with	ADP
cjfa-20428	119	27	financial	financial	ADJ
cjfa-20428	119	28	.	.	PUNCT
cjfa-20428	120	1	current	current	ADJ
cjfa-20428	120	2	financial	financial	ADJ
cjfa-20428	120	3	reporting	reporting	NOUN
cjfa-20428	120	4	,	,	PUNCT
cjfa-20428	120	5	for	for	ADP
cjfa-20428	120	6	example	example	NOUN
cjfa-20428	120	7	,	,	PUNCT
cjfa-20428	120	8	no	no	ADV
cjfa-20428	120	9	longer	long	ADV
cjfa-20428	120	10	satisfies	satisfy	VERB
cjfa-20428	120	11	the	the	DET
cjfa-20428	120	12	needs	need	NOUN
cjfa-20428	120	13	of	of	ADP
cjfa-20428	120	14	transnational	transnational	ADJ
cjfa-20428	120	15	corporations	corporation	NOUN
cjfa-20428	120	16	and	and	CCONJ
cjfa-20428	120	17	thus	thus	ADV
cjfa-20428	120	18	they	they	PRON
cjfa-20428	120	19	require	require	VERB
cjfa-20428	120	20	to	to	PART
cjfa-20428	120	21	disclose	disclose	VERB
cjfa-20428	120	22	internal	internal	ADJ
cjfa-20428	120	23	information	information	NOUN
cjfa-20428	120	24	publicly	publicly	ADV
cjfa-20428	120	25	which	which	PRON
cjfa-20428	120	26	destroys	destroy	VERB
cjfa-20428	120	27	the	the	DET
cjfa-20428	120	28	long	long	ADV
cjfa-20428	120	29	-	-	PUNCT
cjfa-20428	120	30	established	establish	VERB
cjfa-20428	120	31	tetyana	tetyana	PROPN
cjfa-20428	120	32	slyozko	slyozko	PROPN
cjfa-20428	120	33	,	,	PUNCT
cjfa-20428	120	34	lyudmila	lyudmila	PROPN
cjfa-20428	120	35	kurilo	kurilo	PROPN
cjfa-20428	120	36	,	,	PUNCT
cjfa-20428	120	37	oleksandra	oleksandra	PROPN
cjfa-20428	120	38	mazina122	mazina122	PROPN
cjfa-20428	120	39	rule	rule	NOUN
cjfa-20428	120	40	of	of	ADP
cjfa-20428	120	41	commercial	commercial	ADJ
cjfa-20428	120	42	secret	secret	NOUN
cjfa-20428	120	43	of	of	ADP
cjfa-20428	120	44	managerial	managerial	ADJ
cjfa-20428	120	45	accounting	accounting	NOUN
cjfa-20428	120	46	.	.	PUNCT
cjfa-20428	121	1	in	in	ADP
cjfa-20428	121	2	particular	particular	ADJ
cjfa-20428	121	3	,	,	PUNCT
cjfa-20428	121	4	experts	expert	NOUN
cjfa-20428	121	5	suggest	suggest	VERB
cjfa-20428	121	6	to	to	PART
cjfa-20428	121	7	use	use	VERB
cjfa-20428	121	8	the	the	DET
cjfa-20428	121	9	model	model	NOUN
cjfa-20428	121	10	of	of	ADP
cjfa-20428	121	11	value	value	NOUN
cjfa-20428	121	12	reporting	reporting	NOUN
cjfa-20428	121	13	,	,	PUNCT
cjfa-20428	121	14	the	the	DET
cjfa-20428	121	15	key	key	ADJ
cjfa-20428	121	16	idea	idea	NOUN
cjfa-20428	121	17	of	of	ADP
cjfa-20428	121	18	which	which	PRON
cjfa-20428	121	19	is	be	AUX
cjfa-20428	121	20	to	to	PART
cjfa-20428	121	21	achieve	achieve	VERB
cjfa-20428	121	22	greater	great	ADJ
cjfa-20428	121	23	transparency	transparency	NOUN
cjfa-20428	121	24	by	by	ADP
cjfa-20428	121	25	reporting	report	VERB
cjfa-20428	121	26	on	on	ADP
cjfa-20428	121	27	internal	internal	ADJ
cjfa-20428	121	28	performance	performance	NOUN
cjfa-20428	121	29	.	.	PUNCT
cjfa-20428	122	1	and	and	CCONJ
cjfa-20428	122	2	,	,	PUNCT
cjfa-20428	122	3	even	even	ADV
cjfa-20428	122	4	more	more	ADV
cjfa-20428	122	5	so	so	ADV
cjfa-20428	122	6	,	,	PUNCT
cjfa-20428	122	7	placing	place	VERB
cjfa-20428	122	8	information	information	NOUN
cjfa-20428	122	9	on	on	ADP
cjfa-20428	122	10	the	the	DET
cjfa-20428	122	11	internet	internet	NOUN
cjfa-20428	122	12	leads	lead	VERB
cjfa-20428	122	13	to	to	ADP
cjfa-20428	122	14	its	its	PRON
cjfa-20428	122	15	openness	openness	NOUN
cjfa-20428	122	16	and	and	CCONJ
cjfa-20428	122	17	accessibility	accessibility	NOUN
cjfa-20428	122	18	,	,	PUNCT
cjfa-20428	122	19	that	that	PRON
cjfa-20428	122	20	is	be	AUX
cjfa-20428	122	21	to	to	ADP
cjfa-20428	122	22	the	the	DET
cjfa-20428	122	23	loss	loss	NOUN
cjfa-20428	122	24	of	of	ADP
cjfa-20428	122	25	trade	trade	NOUN
cjfa-20428	122	26	secret	secret	ADJ
cjfa-20428	122	27	.	.	PUNCT
cjfa-20428	123	1	this	this	DET
cjfa-20428	123	2	approach	approach	NOUN
cjfa-20428	123	3	was	be	AUX
cjfa-20428	123	4	researched	research	VERB
cjfa-20428	123	5	by	by	ADP
cjfa-20428	123	6	golov	golov	PROPN
cjfa-20428	123	7	(	(	PUNCT
cjfa-20428	123	8	2007	2007	NUM
cjfa-20428	123	9	)	)	PUNCT
cjfa-20428	123	10	,	,	PUNCT
cjfa-20428	123	11	he	he	PRON
cjfa-20428	123	12	singled	single	VERB
cjfa-20428	123	13	out	out	ADP
cjfa-20428	123	14	12	12	NUM
cjfa-20428	123	15	models	model	NOUN
cjfa-20428	123	16	construction	construction	NOUN
cjfa-20428	123	17	of	of	ADP
cjfa-20428	123	18	information	information	NOUN
cjfa-20428	123	19	.	.	PUNCT
cjfa-20428	124	1	in	in	ADP
cjfa-20428	124	2	almost	almost	ADV
cjfa-20428	124	3	each	each	PRON
cjfa-20428	124	4	of	of	ADP
cjfa-20428	124	5	the	the	DET
cjfa-20428	124	6	models	model	NOUN
cjfa-20428	124	7	it	it	PRON
cjfa-20428	124	8	comes	come	VERB
cjfa-20428	124	9	not	not	PART
cjfa-20428	124	10	to	to	ADP
cjfa-20428	124	11	delimitation	delimitation	NOUN
cjfa-20428	124	12	of	of	ADP
cjfa-20428	124	13	the	the	DET
cjfa-20428	124	14	boundaries	boundary	NOUN
cjfa-20428	124	15	between	between	ADP
cjfa-20428	124	16	administrative	administrative	ADJ
cjfa-20428	124	17	and	and	CCONJ
cjfa-20428	124	18	financial	financial	ADJ
cjfa-20428	124	19	information	information	NOUN
cjfa-20428	124	20	but	but	CCONJ
cjfa-20428	124	21	on	on	ADP
cjfa-20428	124	22	the	the	DET
cjfa-20428	124	23	contrary	contrary	NOUN
cjfa-20428	124	24	to	to	ADP
cjfa-20428	124	25	them	they	PRON
cjfa-20428	124	26	combination	combination	NOUN
cjfa-20428	124	27	,	,	PUNCT
cjfa-20428	124	28	unification	unification	NOUN
cjfa-20428	124	29	of	of	ADP
cjfa-20428	124	30	internal	internal	ADJ
cjfa-20428	124	31	and	and	CCONJ
cjfa-20428	124	32	external	external	ADJ
cjfa-20428	124	33	reporting	reporting	NOUN
cjfa-20428	124	34	.	.	PUNCT
cjfa-20428	125	1	construction	construction	NOUN
cjfa-20428	125	2	of	of	ADP
cjfa-20428	125	3	the	the	DET
cjfa-20428	125	4	model	model	NOUN
cjfa-20428	125	5	of	of	ADP
cjfa-20428	125	6	generation	generation	NOUN
cjfa-20428	125	7	of	of	ADP
cjfa-20428	125	8	transparent	transparent	ADJ
cjfa-20428	125	9	accounting	accounting	NOUN
cjfa-20428	125	10	information	information	NOUN
cjfa-20428	125	11	liquidation	liquidation	NOUN
cjfa-20428	125	12	of	of	ADP
cjfa-20428	125	13	commercial	commercial	ADJ
cjfa-20428	125	14	secrets	secret	NOUN
cjfa-20428	125	15	is	be	AUX
cjfa-20428	125	16	a	a	DET
cjfa-20428	125	17	new	new	ADJ
cjfa-20428	125	18	practice	practice	NOUN
cjfa-20428	125	19	,	,	PUNCT
cjfa-20428	125	20	but	but	CCONJ
cjfa-20428	125	21	for	for	ADP
cjfa-20428	125	22	accounting	accounting	NOUN
cjfa-20428	125	23	it	it	PRON
cjfa-20428	125	24	does	do	AUX
cjfa-20428	125	25	not	not	PART
cjfa-20428	125	26	make	make	VERB
cjfa-20428	125	27	any	any	DET
cjfa-20428	125	28	difficulty	difficulty	NOUN
cjfa-20428	125	29	.	.	PUNCT
cjfa-20428	126	1	this	this	PRON
cjfa-20428	126	2	is	be	AUX
cjfa-20428	126	3	due	due	ADJ
cjfa-20428	126	4	to	to	ADP
cjfa-20428	126	5	its	its	PRON
cjfa-20428	126	6	of	of	ADP
cjfa-20428	126	7	informational	informational	ADJ
cjfa-20428	126	8	capabilities	capability	NOUN
cjfa-20428	126	9	,	,	PUNCT
cjfa-20428	126	10	because	because	SCONJ
cjfa-20428	126	11	all	all	PRON
cjfa-20428	126	12	of	of	ADP
cjfa-20428	126	13	its	its	PRON
cjfa-20428	126	14	methods	method	NOUN
cjfa-20428	126	15	and	and	CCONJ
cjfa-20428	126	16	procedures	procedure	NOUN
cjfa-20428	126	17	are	be	AUX
cjfa-20428	126	18	organized	organize	VERB
cjfa-20428	126	19	in	in	ADP
cjfa-20428	126	20	such	such	DET
cjfa-20428	126	21	a	a	DET
cjfa-20428	126	22	way	way	NOUN
cjfa-20428	126	23	as	as	SCONJ
cjfa-20428	126	24	to	to	PART
cjfa-20428	126	25	always	always	ADV
cjfa-20428	126	26	provide	provide	VERB
cjfa-20428	126	27	transparent	transparent	ADJ
cjfa-20428	126	28	information	information	NOUN
cjfa-20428	126	29	about	about	ADP
cjfa-20428	126	30	economic	economic	ADJ
cjfa-20428	126	31	activities	activity	NOUN
cjfa-20428	126	32	of	of	ADP
cjfa-20428	126	33	an	an	DET
cjfa-20428	126	34	enterprise	enterprise	NOUN
cjfa-20428	126	35	.	.	PUNCT
cjfa-20428	127	1	and	and	CCONJ
cjfa-20428	127	2	if	if	SCONJ
cjfa-20428	127	3	here	here	ADV
cjfa-20428	127	4	would	would	AUX
cjfa-20428	127	5	added	add	VERB
cjfa-20428	127	6	institutional	institutional	ADJ
cjfa-20428	127	7	capabilities	capability	NOUN
cjfa-20428	127	8	of	of	ADP
cjfa-20428	127	9	accounting	accounting	NOUN
cjfa-20428	127	10	and	and	CCONJ
cjfa-20428	127	11	its	its	PRON
cjfa-20428	127	12	full	full	ADJ
cjfa-20428	127	13	computerization	computerization	NOUN
cjfa-20428	127	14	,	,	PUNCT
cjfa-20428	127	15	the	the	DET
cjfa-20428	127	16	model	model	NOUN
cjfa-20428	127	17	would	would	AUX
cjfa-20428	127	18	allow	allow	VERB
cjfa-20428	127	19	generation	generation	NOUN
cjfa-20428	127	20	of	of	ADP
cjfa-20428	127	21	transparent	transparent	ADJ
cjfa-20428	127	22	information	information	NOUN
cjfa-20428	127	23	for	for	ADP
cjfa-20428	127	24	users	user	NOUN
cjfa-20428	127	25	and	and	CCONJ
cjfa-20428	127	26	institutions	institution	NOUN
cjfa-20428	127	27	as	as	SCONJ
cjfa-20428	127	28	shown	show	VERB
cjfa-20428	127	29	in	in	ADP
cjfa-20428	127	30	figure	figure	NOUN
cjfa-20428	127	31	2	2	NUM
cjfa-20428	127	32	.	.	PUNCT
cjfa-20428	128	1	this	this	DET
cjfa-20428	128	2	model	model	NOUN
cjfa-20428	128	3	adds	add	VERB
cjfa-20428	128	4	important	important	ADJ
cjfa-20428	128	5	factors	factor	NOUN
cjfa-20428	128	6	needed	need	VERB
cjfa-20428	128	7	to	to	PART
cjfa-20428	128	8	fight	fight	VERB
cjfa-20428	128	9	shadow	shadow	NOUN
cjfa-20428	128	10	economy	economy	NOUN
cjfa-20428	128	11	as	as	SCONJ
cjfa-20428	128	12	it	it	PRON
cjfa-20428	128	13	:	:	PUNCT
cjfa-20428	128	14	(	(	PUNCT
cjfa-20428	128	15	a	a	X
cjfa-20428	128	16	)	)	PUNCT
cjfa-20428	128	17	allows	allow	VERB
cjfa-20428	128	18	central	central	ADJ
cjfa-20428	128	19	state	state	NOUN
cjfa-20428	128	20	institutions	institution	NOUN
cjfa-20428	128	21	to	to	PART
cjfa-20428	128	22	autonomously	autonomously	ADV
cjfa-20428	128	23	control	control	VERB
cjfa-20428	128	24	business	business	NOUN
cjfa-20428	128	25	operations	operation	NOUN
cjfa-20428	128	26	of	of	ADP
cjfa-20428	128	27	enterprises	enterprise	NOUN
cjfa-20428	128	28	which	which	PRON
cjfa-20428	128	29	were	be	AUX
cjfa-20428	128	30	registered	register	VERB
cjfa-20428	128	31	with	with	ADP
cjfa-20428	128	32	tax	tax	NOUN
cjfa-20428	128	33	authorities	authority	NOUN
cjfa-20428	128	34	,	,	PUNCT
cjfa-20428	128	35	by	by	ADP
cjfa-20428	128	36	accessing	access	VERB
cjfa-20428	128	37	their	their	PRON
cjfa-20428	128	38	computer	computer	NOUN
cjfa-20428	128	39	networks	network	NOUN
cjfa-20428	128	40	;	;	PUNCT
cjfa-20428	128	41	(	(	PUNCT
cjfa-20428	128	42	b	b	X
cjfa-20428	128	43	)	)	PUNCT
cjfa-20428	128	44	gives	give	VERB
cjfa-20428	128	45	the	the	DET
cjfa-20428	128	46	possibility	possibility	NOUN
cjfa-20428	128	47	to	to	PART
cjfa-20428	128	48	objectively	objectively	ADV
cjfa-20428	128	49	estimate	estimate	VERB
cjfa-20428	128	50	the	the	DET
cjfa-20428	128	51	existing	exist	VERB
cjfa-20428	128	52	financial	financial	ADJ
cjfa-20428	128	53	risks	risk	NOUN
cjfa-20428	128	54	of	of	ADP
cjfa-20428	128	55	reporting	report	VERB
cjfa-20428	128	56	entities	entity	NOUN
cjfa-20428	128	57	on	on	ADP
cjfa-20428	128	58	using	use	VERB
cjfa-20428	128	59	ifac	ifac	NOUN
cjfa-20428	128	60	institute	institute	NOUN
cjfa-20428	128	61	;	;	PUNCT
cjfa-20428	128	62	(	(	PUNCT
cjfa-20428	128	63	c	c	X
cjfa-20428	128	64	)	)	PUNCT
cjfa-20428	128	65	allows	allow	VERB
cjfa-20428	128	66	to	to	PART
cjfa-20428	128	67	compare	compare	VERB
cjfa-20428	128	68	the	the	DET
cjfa-20428	128	69	results	result	NOUN
cjfa-20428	128	70	of	of	ADP
cjfa-20428	128	71	activity	activity	NOUN
cjfa-20428	128	72	of	of	ADP
cjfa-20428	128	73	enterprises	enterprise	NOUN
cjfa-20428	128	74	not	not	PART
cjfa-20428	128	75	just	just	ADV
cjfa-20428	128	76	in	in	ADP
cjfa-20428	128	77	one	one	NUM
cjfa-20428	128	78	area	area	NOUN
cjfa-20428	128	79	but	but	CCONJ
cjfa-20428	128	80	even	even	ADV
cjfa-20428	128	81	in	in	ADP
cjfa-20428	128	82	economies	economy	NOUN
cjfa-20428	128	83	of	of	ADP
cjfa-20428	128	84	different	different	ADJ
cjfa-20428	128	85	countries	country	NOUN
cjfa-20428	128	86	,	,	PUNCT
cjfa-20428	128	87	while	while	SCONJ
cjfa-20428	128	88	providing	provide	VERB
cjfa-20428	128	89	data	datum	NOUN
cjfa-20428	128	90	for	for	ADP
cjfa-20428	128	91	an	an	DET
cjfa-20428	128	92	adequate	adequate	ADJ
cjfa-20428	128	93	assessment	assessment	NOUN
cjfa-20428	128	94	of	of	ADP
cjfa-20428	128	95	its	its	PRON
cjfa-20428	128	96	potential	potential	NOUN
cjfa-20428	128	97	and	and	CCONJ
cjfa-20428	128	98	for	for	ADP
cjfa-20428	128	99	making	making	NOUN
cjfa-20428	128	100	of	of	ADP
cjfa-20428	128	101	appropriate	appropriate	ADJ
cjfa-20428	128	102	management	management	NOUN
cjfa-20428	128	103	decisions	decision	NOUN
cjfa-20428	128	104	;	;	PUNCT
cjfa-20428	128	105	(	(	PUNCT
cjfa-20428	128	106	d	d	X
cjfa-20428	128	107	)	)	PUNCT
cjfa-20428	128	108	promotes	promote	VERB
cjfa-20428	128	109	modelling	model	VERB
cjfa-20428	128	110	various	various	ADJ
cjfa-20428	128	111	economic	economic	ADJ
cjfa-20428	128	112	processes	process	NOUN
cjfa-20428	128	113	as	as	SCONJ
cjfa-20428	128	114	experts	expert	NOUN
cjfa-20428	128	115	can	can	AUX
cjfa-20428	128	116	easily	easily	ADV
cjfa-20428	128	117	overview	overview	VERB
cjfa-20428	128	118	accounting	accounting	NOUN
cjfa-20428	128	119	data	datum	NOUN
cjfa-20428	128	120	to	to	PART
cjfa-20428	128	121	take	take	VERB
cjfa-20428	128	122	appropriate	appropriate	ADJ
cjfa-20428	128	123	management	management	NOUN
cjfa-20428	128	124	decisions	decision	NOUN
cjfa-20428	128	125	and	and	CCONJ
cjfa-20428	128	126	to	to	PART
cjfa-20428	128	127	improve	improve	VERB
cjfa-20428	128	128	them	they	PRON
cjfa-20428	128	129	;	;	PUNCT
cjfa-20428	128	130	(	(	PUNCT
cjfa-20428	128	131	e	e	X
cjfa-20428	128	132	)	)	PUNCT
cjfa-20428	128	133	allows	allow	VERB
cjfa-20428	128	134	to	to	PART
cjfa-20428	128	135	better	well	ADV
cjfa-20428	128	136	attract	attract	VERB
cjfa-20428	128	137	investors	investor	NOUN
cjfa-20428	128	138	as	as	SCONJ
cjfa-20428	128	139	the	the	DET
cjfa-20428	128	140	model	model	NOUN
cjfa-20428	128	141	shows	show	VERB
cjfa-20428	128	142	integrated	integrate	VERB
cjfa-20428	128	143	main	main	ADJ
cjfa-20428	128	144	non	non	ADJ
cjfa-20428	128	145	-	-	ADJ
cjfa-20428	128	146	financial	financial	ADJ
cjfa-20428	128	147	and	and	CCONJ
cjfa-20428	128	148	financial	financial	ADJ
cjfa-20428	128	149	parameters	parameter	NOUN
cjfa-20428	128	150	,	,	PUNCT
cjfa-20428	128	151	helps	help	VERB
cjfa-20428	128	152	to	to	PART
cjfa-20428	128	153	make	make	VERB
cjfa-20428	128	154	communication	communication	NOUN
cjfa-20428	128	155	between	between	ADP
cjfa-20428	128	156	the	the	DET
cjfa-20428	128	157	participants	participant	NOUN
cjfa-20428	128	158	transparent	transparent	ADJ
cjfa-20428	128	159	;	;	PUNCT
cjfa-20428	128	160	(	(	PUNCT
cjfa-20428	128	161	f	f	X
cjfa-20428	128	162	)	)	PUNCT
cjfa-20428	128	163	requires	require	VERB
cjfa-20428	128	164	the	the	DET
cjfa-20428	128	165	users	user	NOUN
cjfa-20428	128	166	of	of	ADP
cjfa-20428	128	167	the	the	DET
cjfa-20428	128	168	model	model	NOUN
cjfa-20428	128	169	to	to	PART
cjfa-20428	128	170	acquire	acquire	VERB
cjfa-20428	128	171	fundamental	fundamental	ADJ
cjfa-20428	128	172	knowledge	knowledge	NOUN
cjfa-20428	128	173	not	not	PART
cjfa-20428	128	174	only	only	ADV
cjfa-20428	128	175	about	about	ADP
cjfa-20428	128	176	the	the	DET
cjfa-20428	128	177	algorithms	algorithm	NOUN
cjfa-20428	128	178	of	of	ADP
cjfa-20428	128	179	using	use	VERB
cjfa-20428	128	180	it	it	PRON
cjfa-20428	128	181	through	through	ADP
cjfa-20428	128	182	the	the	DET
cjfa-20428	128	183	internet	internet	NOUN
cjfa-20428	128	184	,	,	PUNCT
cjfa-20428	128	185	but	but	CCONJ
cjfa-20428	128	186	also	also	ADV
cjfa-20428	128	187	knowledge	knowledge	NOUN
cjfa-20428	128	188	of	of	ADP
cjfa-20428	128	189	accounting	accounting	NOUN
cjfa-20428	128	190	,	,	PUNCT
cjfa-20428	128	191	which	which	PRON
cjfa-20428	128	192	should	should	AUX
cjfa-20428	128	193	have	have	VERB
cjfa-20428	128	194	all	all	DET
cjfa-20428	128	195	the	the	DET
cjfa-20428	128	196	specialists	specialist	NOUN
cjfa-20428	128	197	in	in	ADP
cjfa-20428	128	198	the	the	DET
cjfa-20428	128	199	fields	field	NOUN
cjfa-20428	128	200	of	of	ADP
cjfa-20428	128	201	economy	economy	NOUN
cjfa-20428	128	202	,	,	PUNCT
cjfa-20428	128	203	that	that	SCONJ
cjfa-20428	128	204	somehow	somehow	ADV
cjfa-20428	128	205	will	will	AUX
cjfa-20428	128	206	be	be	AUX
cjfa-20428	128	207	forced	force	VERB
cjfa-20428	128	208	to	to	PART
cjfa-20428	128	209	use	use	VERB
cjfa-20428	128	210	information	information	NOUN
cjfa-20428	128	211	of	of	ADP
cjfa-20428	128	212	accounting	accounting	NOUN
cjfa-20428	128	213	.	.	PUNCT
cjfa-20428	129	1	all	all	DET
cjfa-20428	129	2	this	this	PRON
cjfa-20428	129	3	demonstrates	demonstrate	VERB
cjfa-20428	129	4	the	the	DET
cjfa-20428	129	5	extremely	extremely	ADV
cjfa-20428	129	6	important	important	ADJ
cjfa-20428	129	7	role	role	NOUN
cjfa-20428	129	8	of	of	ADP
cjfa-20428	129	9	account	account	NOUN
cjfa-20428	129	10	the	the	DET
cjfa-20428	129	11	unique	unique	ADJ
cjfa-20428	129	12	opportunities	opportunity	NOUN
cjfa-20428	129	13	of	of	ADP
cjfa-20428	129	14	accounting	accounting	NOUN
cjfa-20428	129	15	to	to	PART
cjfa-20428	129	16	promote	promote	VERB
cjfa-20428	129	17	…	…	PUNCT
cjfa-20428	129	18	123	123	NUM
cjfa-20428	129	19	ing	ing	NOUN
cjfa-20428	129	20	as	as	ADP
cjfa-20428	129	21	a	a	DET
cjfa-20428	129	22	tool	tool	NOUN
cjfa-20428	129	23	indispensable	indispensable	ADJ
cjfa-20428	129	24	for	for	SCONJ
cjfa-20428	129	25	the	the	DET
cjfa-20428	129	26	economy	economy	NOUN
cjfa-20428	129	27	to	to	PART
cjfa-20428	129	28	function	function	VERB
cjfa-20428	129	29	in	in	ADP
cjfa-20428	129	30	the	the	DET
cjfa-20428	129	31	contemporary	contemporary	ADJ
cjfa-20428	129	32	environment	environment	PROPN
cjfa-20428	129	33	.	.	PUNCT
cjfa-20428	130	1	figure	figure	NOUN
cjfa-20428	130	2	2	2	NUM
cjfa-20428	130	3	.	.	PUNCT
cjfa-20428	130	4	a	a	DET
cjfa-20428	130	5	model	model	NOUN
cjfa-20428	130	6	of	of	ADP
cjfa-20428	130	7	generation	generation	NOUN
cjfa-20428	130	8	of	of	ADP
cjfa-20428	130	9	transparent	transparent	ADJ
cjfa-20428	130	10	accounting	accounting	NOUN
cjfa-20428	130	11	information	information	NOUN
cjfa-20428	130	12	accounting	accounting	NOUN
cjfa-20428	130	13	and	and	CCONJ
cjfa-20428	130	14	its	its	PRON
cjfa-20428	130	15	full	full	ADJ
cjfa-20428	130	16	computerization	computerization	NOUN
cjfa-20428	130	17	,	,	PUNCT
cjfa-20428	130	18	the	the	DET
cjfa-20428	130	19	model	model	NOUN
cjfa-20428	130	20	would	would	AUX
cjfa-20428	130	21	allow	allow	VERB
cjfa-20428	130	22	generation	generation	NOUN
cjfa-20428	130	23	of	of	ADP
cjfa-20428	130	24	transparent	transparent	ADJ
cjfa-20428	130	25	information	information	NOUN
cjfa-20428	130	26	for	for	ADP
cjfa-20428	130	27	users	user	NOUN
cjfa-20428	130	28	and	and	CCONJ
cjfa-20428	130	29	institutions	institution	NOUN
cjfa-20428	130	30	as	as	SCONJ
cjfa-20428	130	31	shown	show	VERB
cjfa-20428	130	32	in	in	ADP
cjfa-20428	130	33	figure	figure	NOUN
cjfa-20428	130	34	2	2	NUM
cjfa-20428	130	35	.	.	PUNCT
cjfa-20428	130	36	figure	figure	NOUN
cjfa-20428	130	37	2	2	NUM
cjfa-20428	130	38	.	.	PUNCT
cjfa-20428	130	39	a	a	DET
cjfa-20428	130	40	model	model	NOUN
cjfa-20428	130	41	of	of	ADP
cjfa-20428	130	42	generation	generation	NOUN
cjfa-20428	130	43	of	of	ADP
cjfa-20428	130	44	transparent	transparent	ADJ
cjfa-20428	130	45	accounting	accounting	NOUN
cjfa-20428	130	46	information	information	NOUN
cjfa-20428	130	47	source	source	NOUN
cjfa-20428	130	48	:	:	PUNCT
cjfa-20428	130	49	own	own	ADJ
cjfa-20428	130	50	elaboration	elaboration	NOUN
cjfa-20428	130	51	of	of	ADP
cjfa-20428	130	52	authors	author	NOUN
cjfa-20428	130	53	.	.	PUNCT
cjfa-20428	131	1	this	this	DET
cjfa-20428	131	2	model	model	NOUN
cjfa-20428	131	3	adds	add	VERB
cjfa-20428	131	4	important	important	ADJ
cjfa-20428	131	5	factors	factor	NOUN
cjfa-20428	131	6	needed	need	VERB
cjfa-20428	131	7	to	to	PART
cjfa-20428	131	8	fight	fight	VERB
cjfa-20428	131	9	shadow	shadow	NOUN
cjfa-20428	131	10	economy	economy	NOUN
cjfa-20428	131	11	as	as	SCONJ
cjfa-20428	131	12	it	it	PRON
cjfa-20428	131	13	:	:	PUNCT
cjfa-20428	131	14	(	(	PUNCT
cjfa-20428	131	15	a	a	X
cjfa-20428	131	16	)	)	PUNCT
cjfa-20428	131	17	allows	allow	VERB
cjfa-20428	131	18	central	central	ADJ
cjfa-20428	131	19	state	state	NOUN
cjfa-20428	131	20	institutions	institution	NOUN
cjfa-20428	131	21	to	to	PART
cjfa-20428	131	22	autonomously	autonomously	ADV
cjfa-20428	131	23	control	control	VERB
cjfa-20428	131	24	business	business	NOUN
cjfa-20428	131	25	operations	operation	NOUN
cjfa-20428	131	26	of	of	ADP
cjfa-20428	131	27	enterprises	enterprise	NOUN
cjfa-20428	131	28	which	which	PRON
cjfa-20428	131	29	were	be	AUX
cjfa-20428	131	30	registered	register	VERB
cjfa-20428	131	31	with	with	ADP
cjfa-20428	131	32	tax	tax	NOUN
cjfa-20428	131	33	authorities	authority	NOUN
cjfa-20428	131	34	,	,	PUNCT
cjfa-20428	131	35	by	by	ADP
cjfa-20428	131	36	accessing	access	VERB
cjfa-20428	131	37	their	their	PRON
cjfa-20428	131	38	computer	computer	NOUN
cjfa-20428	131	39	networks	network	NOUN
cjfa-20428	131	40	;	;	PUNCT
cjfa-20428	131	41	(	(	PUNCT
cjfa-20428	131	42	b	b	X
cjfa-20428	131	43	)	)	PUNCT
cjfa-20428	131	44	gives	give	VERB
cjfa-20428	131	45	the	the	DET
cjfa-20428	131	46	possibility	possibility	NOUN
cjfa-20428	131	47	to	to	PART
cjfa-20428	131	48	objectively	objectively	ADV
cjfa-20428	131	49	estimate	estimate	VERB
cjfa-20428	131	50	the	the	DET
cjfa-20428	131	51	existing	exist	VERB
cjfa-20428	131	52	financial	financial	ADJ
cjfa-20428	131	53	risks	risk	NOUN
cjfa-20428	131	54	of	of	ADP
cjfa-20428	131	55	reporting	report	VERB
cjfa-20428	131	56	entities	entity	NOUN
cjfa-20428	131	57	on	on	ADP
cjfa-20428	131	58	using	use	VERB
cjfa-20428	131	59	ifac	ifac	NOUN
cjfa-20428	131	60	institute	institute	NOUN
cjfa-20428	131	61	;	;	PUNCT
cjfa-20428	131	62	(	(	PUNCT
cjfa-20428	131	63	c	c	X
cjfa-20428	131	64	)	)	PUNCT
cjfa-20428	131	65	allows	allow	VERB
cjfa-20428	131	66	to	to	PART
cjfa-20428	131	67	compare	compare	VERB
cjfa-20428	131	68	the	the	DET
cjfa-20428	131	69	results	result	NOUN
cjfa-20428	131	70	of	of	ADP
cjfa-20428	131	71	activity	activity	NOUN
cjfa-20428	131	72	of	of	ADP
cjfa-20428	131	73	enterprises	enterprise	NOUN
cjfa-20428	131	74	not	not	PART
cjfa-20428	131	75	just	just	ADV
cjfa-20428	131	76	in	in	ADP
cjfa-20428	131	77	one	one	NUM
cjfa-20428	131	78	area	area	NOUN
cjfa-20428	131	79	but	but	CCONJ
cjfa-20428	131	80	even	even	ADV
cjfa-20428	131	81	in	in	ADP
cjfa-20428	131	82	economies	economy	NOUN
cjfa-20428	131	83	of	of	ADP
cjfa-20428	131	84	different	different	ADJ
cjfa-20428	131	85	countries	country	NOUN
cjfa-20428	131	86	,	,	PUNCT
cjfa-20428	131	87	while	while	SCONJ
cjfa-20428	131	88	providing	provide	VERB
cjfa-20428	131	89	data	datum	NOUN
cjfa-20428	131	90	for	for	ADP
cjfa-20428	131	91	an	an	DET
cjfa-20428	131	92	adequate	adequate	ADJ
cjfa-20428	131	93	assessment	assessment	NOUN
cjfa-20428	131	94	of	of	ADP
cjfa-20428	131	95	its	its	PRON
cjfa-20428	131	96	potential	potential	NOUN
cjfa-20428	131	97	and	and	CCONJ
cjfa-20428	131	98	for	for	ADP
cjfa-20428	131	99	making	making	NOUN
cjfa-20428	131	100	of	of	ADP
cjfa-20428	131	101	appropriate	appropriate	ADJ
cjfa-20428	131	102	management	management	NOUN
cjfa-20428	131	103	decisions	decision	NOUN
cjfa-20428	131	104	;	;	PUNCT
cjfa-20428	131	105	(	(	PUNCT
cjfa-20428	131	106	d	d	X
cjfa-20428	131	107	)	)	PUNCT
cjfa-20428	131	108	promotes	promote	VERB
cjfa-20428	131	109	modelling	model	VERB
cjfa-20428	131	110	various	various	ADJ
cjfa-20428	131	111	economic	economic	ADJ
cjfa-20428	131	112	processes	process	NOUN
cjfa-20428	131	113	as	as	SCONJ
cjfa-20428	131	114	experts	expert	NOUN
cjfa-20428	131	115	can	can	AUX
cjfa-20428	131	116	easily	easily	ADV
cjfa-20428	131	117	overview	overview	VERB
cjfa-20428	131	118	accounting	accounting	NOUN
cjfa-20428	131	119	data	datum	NOUN
cjfa-20428	131	120	to	to	PART
cjfa-20428	131	121	take	take	VERB
cjfa-20428	131	122	appropriate	appropriate	ADJ
cjfa-20428	131	123	management	management	NOUN
cjfa-20428	131	124	decisions	decision	NOUN
cjfa-20428	131	125	and	and	CCONJ
cjfa-20428	131	126	to	to	PART
cjfa-20428	131	127	improve	improve	VERB
cjfa-20428	131	128	them	they	PRON
cjfa-20428	131	129	;	;	PUNCT
cjfa-20428	131	130	(	(	PUNCT
cjfa-20428	131	131	e	e	X
cjfa-20428	131	132	)	)	PUNCT
cjfa-20428	131	133	allows	allow	VERB
cjfa-20428	131	134	to	to	PART
cjfa-20428	131	135	better	well	ADV
cjfa-20428	131	136	attract	attract	VERB
cjfa-20428	131	137	investors	investor	NOUN
cjfa-20428	131	138	as	as	SCONJ
cjfa-20428	131	139	the	the	DET
cjfa-20428	131	140	model	model	NOUN
cjfa-20428	131	141	shows	show	VERB
cjfa-20428	131	142	integrated	integrate	VERB
cjfa-20428	131	143	main	main	ADJ
cjfa-20428	131	144	non	non	ADJ
cjfa-20428	131	145	-	-	ADJ
cjfa-20428	131	146	financial	financial	ADJ
cjfa-20428	131	147	and	and	CCONJ
cjfa-20428	131	148	financial	financial	ADJ
cjfa-20428	131	149	parameters	parameter	NOUN
cjfa-20428	131	150	,	,	PUNCT
cjfa-20428	131	151	helps	help	VERB
cjfa-20428	131	152	to	to	PART
cjfa-20428	131	153	make	make	VERB
cjfa-20428	131	154	communication	communication	NOUN
cjfa-20428	131	155	between	between	ADP
cjfa-20428	131	156	the	the	DET
cjfa-20428	131	157	participants	participant	NOUN
cjfa-20428	131	158	transparent	transparent	ADJ
cjfa-20428	131	159	;	;	PUNCT
cjfa-20428	131	160	(	(	PUNCT
cjfa-20428	131	161	f	f	X
cjfa-20428	131	162	)	)	PUNCT
cjfa-20428	131	163	requires	require	VERB
cjfa-20428	131	164	the	the	DET
cjfa-20428	131	165	users	user	NOUN
cjfa-20428	131	166	of	of	ADP
cjfa-20428	131	167	the	the	DET
cjfa-20428	131	168	model	model	NOUN
cjfa-20428	131	169	to	to	PART
cjfa-20428	131	170	acquire	acquire	VERB
cjfa-20428	131	171	fundamental	fundamental	ADJ
cjfa-20428	131	172	knowledge	knowledge	NOUN
cjfa-20428	131	173	not	not	PART
cjfa-20428	131	174	only	only	ADV
cjfa-20428	131	175	about	about	ADP
cjfa-20428	131	176	the	the	DET
cjfa-20428	131	177	algorithms	algorithm	NOUN
cjfa-20428	131	178	of	of	ADP
cjfa-20428	131	179	using	use	VERB
cjfa-20428	131	180	it	it	PRON
cjfa-20428	131	181	through	through	ADP
cjfa-20428	131	182	the	the	DET
cjfa-20428	131	183	internet	internet	NOUN
cjfa-20428	131	184	,	,	PUNCT
cjfa-20428	131	185	but	but	CCONJ
cjfa-20428	131	186	also	also	ADV
cjfa-20428	131	187	knowledge	knowledge	NOUN
cjfa-20428	131	188	of	of	ADP
cjfa-20428	131	189	accounting	accounting	NOUN
cjfa-20428	131	190	,	,	PUNCT
cjfa-20428	131	191	which	which	PRON
cjfa-20428	131	192	should	should	AUX
cjfa-20428	131	193	have	have	VERB
cjfa-20428	131	194	all	all	DET
cjfa-20428	131	195	the	the	DET
cjfa-20428	131	196	specialists	specialist	NOUN
cjfa-20428	131	197	s	s	PART
cjfa-20428	131	198	o	o	NOUN
cjfa-20428	131	199	u	u	NOUN
cjfa-20428	131	200	r	r	NOUN
cjfa-20428	131	201	c	c	NOUN
cjfa-20428	131	202	e	e	NOUN
cjfa-20428	131	203	:	:	PUNCT
cjfa-20428	131	204	own	own	ADJ
cjfa-20428	131	205	elaboration	elaboration	NOUN
cjfa-20428	131	206	of	of	ADP
cjfa-20428	131	207	authors	author	NOUN
cjfa-20428	131	208	.	.	PUNCT
cjfa-20428	131	209	 	 	SPACE
cjfa-20428	132	1	conclusions	conclusion	NOUN
cjfa-20428	132	2	the	the	DET
cjfa-20428	132	3	research	research	NOUN
cjfa-20428	132	4	undertaken	undertake	VERB
cjfa-20428	132	5	allowed	allow	VERB
cjfa-20428	132	6	to	to	PART
cjfa-20428	132	7	demonstrate	demonstrate	VERB
cjfa-20428	132	8	,	,	PUNCT
cjfa-20428	132	9	firstly	firstly	ADV
cjfa-20428	132	10	,	,	PUNCT
cjfa-20428	132	11	that	that	SCONJ
cjfa-20428	132	12	only	only	ADJ
cjfa-20428	132	13	accounting	accounting	NOUN
cjfa-20428	132	14	has	have	VERB
cjfa-20428	132	15	the	the	DET
cjfa-20428	132	16	unique	unique	ADJ
cjfa-20428	132	17	specifics	specific	NOUN
cjfa-20428	132	18	of	of	ADP
cjfa-20428	132	19	combining	combine	VERB
cjfa-20428	132	20	institutional	institutional	ADJ
cjfa-20428	132	21	and	and	CCONJ
cjfa-20428	132	22	informational	informational	ADJ
cjfa-20428	132	23	capacities	capacity	NOUN
cjfa-20428	132	24	so	so	SCONJ
cjfa-20428	132	25	that	that	PRON
cjfa-20428	132	26	to	to	PART
cjfa-20428	132	27	be	be	AUX
cjfa-20428	132	28	an	an	DET
cjfa-20428	132	29	important	important	ADJ
cjfa-20428	132	30	instrument	instrument	NOUN
cjfa-20428	132	31	for	for	ADP
cjfa-20428	132	32	regulation	regulation	NOUN
cjfa-20428	132	33	of	of	ADP
cjfa-20428	132	34	activities	activity	NOUN
cjfa-20428	132	35	both	both	PRON
cjfa-20428	132	36	of	of	ADP
cjfa-20428	132	37	each	each	DET
cjfa-20428	132	38	individual	individual	ADJ
cjfa-20428	132	39	enterprise	enterprise	NOUN
cjfa-20428	132	40	and	and	CCONJ
cjfa-20428	132	41	economy	economy	NOUN
cjfa-20428	132	42	in	in	ADP
cjfa-20428	132	43	general	general	ADJ
cjfa-20428	132	44	.	.	PUNCT
cjfa-20428	133	1	it	it	PRON
cjfa-20428	133	2	may	may	AUX
cjfa-20428	133	3	even	even	ADV
cjfa-20428	133	4	be	be	AUX
cjfa-20428	133	5	an	an	DET
cjfa-20428	133	6	instrument	instrument	NOUN
cjfa-20428	133	7	of	of	ADP
cjfa-20428	133	8	regulation	regulation	NOUN
cjfa-20428	133	9	of	of	ADP
cjfa-20428	133	10	global	global	ADJ
cjfa-20428	133	11	economy	economy	NOUN
cjfa-20428	133	12	.	.	PUNCT
cjfa-20428	134	1	secondly	secondly	ADV
cjfa-20428	134	2	,	,	PUNCT
cjfa-20428	134	3	based	base	VERB
cjfa-20428	134	4	on	on	ADP
cjfa-20428	134	5	the	the	DET
cjfa-20428	134	6	mentioned	mention	VERB
cjfa-20428	134	7	examples	example	NOUN
cjfa-20428	134	8	it	it	PRON
cjfa-20428	134	9	was	be	AUX
cjfa-20428	134	10	delineated	delineate	VERB
cjfa-20428	134	11	how	how	SCONJ
cjfa-20428	134	12	the	the	DET
cjfa-20428	134	13	institutional	institutional	ADJ
cjfa-20428	134	14	capacities	capacity	NOUN
cjfa-20428	134	15	of	of	ADP
cjfa-20428	134	16	accounting	accounting	NOUN
cjfa-20428	134	17	are	be	AUX
cjfa-20428	134	18	realized	realize	VERB
cjfa-20428	134	19	through	through	ADP
cjfa-20428	134	20	legislative	legislative	ADJ
cjfa-20428	134	21	and	and	CCONJ
cjfa-20428	134	22	normative	normative	ADJ
cjfa-20428	134	23	acts	act	NOUN
cjfa-20428	134	24	as	as	SCONJ
cjfa-20428	134	25	entities	entity	NOUN
cjfa-20428	134	26	have	have	VERB
cjfa-20428	134	27	to	to	PART
cjfa-20428	134	28	carry	carry	VERB
cjfa-20428	134	29	out	out	ADP
cjfa-20428	134	30	their	their	PRON
cjfa-20428	134	31	economic	economic	ADJ
cjfa-20428	134	32	activities	activity	NOUN
cjfa-20428	134	33	within	within	ADP
cjfa-20428	134	34	the	the	DET
cjfa-20428	134	35	institutional	institutional	ADJ
cjfa-20428	134	36	framework	framework	NOUN
cjfa-20428	134	37	.	.	PUNCT
cjfa-20428	135	1	thirdly	thirdly	ADV
cjfa-20428	135	2	,	,	PUNCT
cjfa-20428	135	3	informational	informational	ADJ
cjfa-20428	135	4	capacities	capacity	NOUN
cjfa-20428	135	5	of	of	ADP
cjfa-20428	135	6	accounting	accounting	NOUN
cjfa-20428	135	7	were	be	AUX
cjfa-20428	135	8	singled	single	VERB
cjfa-20428	135	9	out	out	ADP
cjfa-20428	135	10	.	.	PUNCT
cjfa-20428	136	1	these	these	DET
cjfa-20428	136	2	capacities	capacity	NOUN
cjfa-20428	136	3	make	make	VERB
cjfa-20428	136	4	accounting	account	VERB
cjfa-20428	136	5	the	the	DET
cjfa-20428	136	6	only	only	ADJ
cjfa-20428	136	7	registrar	registrar	NOUN
cjfa-20428	136	8	of	of	ADP
cjfa-20428	136	9	business	business	NOUN
cjfa-20428	136	10	activities	activity	NOUN
cjfa-20428	136	11	through	through	ADP
cjfa-20428	136	12	the	the	DET
cjfa-20428	136	13	tetyana	tetyana	PROPN
cjfa-20428	136	14	slyozko	slyozko	PROPN
cjfa-20428	136	15	,	,	PUNCT
cjfa-20428	136	16	lyudmila	lyudmila	PROPN
cjfa-20428	136	17	kurilo	kurilo	PROPN
cjfa-20428	136	18	,	,	PUNCT
cjfa-20428	136	19	oleksandra	oleksandra	PROPN
cjfa-20428	136	20	mazina124	mazina124	PROPN
cjfa-20428	136	21	use	use	VERB
cjfa-20428	136	22	its	its	PRON
cjfa-20428	136	23	techniques	technique	NOUN
cjfa-20428	136	24	and	and	CCONJ
cjfa-20428	136	25	procedures	procedure	NOUN
cjfa-20428	136	26	for	for	ADP
cjfa-20428	136	27	continuous	continuous	ADJ
cjfa-20428	136	28	monitoring	monitoring	NOUN
cjfa-20428	136	29	,	,	PUNCT
cjfa-20428	136	30	estimation	estimation	NOUN
cjfa-20428	136	31	and	and	CCONJ
cjfa-20428	136	32	registration	registration	NOUN
cjfa-20428	136	33	of	of	ADP
cjfa-20428	136	34	data	datum	NOUN
cjfa-20428	136	35	about	about	ADP
cjfa-20428	136	36	a	a	DET
cjfa-20428	136	37	certain	certain	ADJ
cjfa-20428	136	38	entity	entity	NOUN
cjfa-20428	136	39	in	in	ADP
cjfa-20428	136	40	order	order	NOUN
cjfa-20428	136	41	to	to	PART
cjfa-20428	136	42	for	for	ADP
cjfa-20428	136	43	internal	internal	ADJ
cjfa-20428	136	44	and	and	CCONJ
cjfa-20428	136	45	external	external	ADJ
cjfa-20428	136	46	users	user	NOUN
cjfa-20428	136	47	to	to	PART
cjfa-20428	136	48	obtain	obtain	VERB
cjfa-20428	136	49	required	required	ADJ
cjfa-20428	136	50	information	information	NOUN
cjfa-20428	136	51	.	.	PUNCT
cjfa-20428	137	1	fourth	fourth	ADJ
cjfa-20428	137	2	,	,	PUNCT
cjfa-20428	137	3	a	a	DET
cjfa-20428	137	4	model	model	NOUN
cjfa-20428	137	5	was	be	AUX
cjfa-20428	137	6	built	build	VERB
cjfa-20428	137	7	in	in	ADP
cjfa-20428	137	8	which	which	PRON
cjfa-20428	137	9	institutional	institutional	ADJ
cjfa-20428	137	10	and	and	CCONJ
cjfa-20428	137	11	informational	informational	ADJ
cjfa-20428	137	12	capacities	capacity	NOUN
cjfa-20428	137	13	of	of	ADP
cjfa-20428	137	14	accounting	accounting	NOUN
cjfa-20428	137	15	due	due	ADP
cjfa-20428	137	16	to	to	ADP
cjfa-20428	137	17	their	their	PRON
cjfa-20428	137	18	computerization	computerization	NOUN
cjfa-20428	137	19	and	and	CCONJ
cjfa-20428	137	20	information	information	NOUN
cjfa-20428	137	21	technologies	technology	NOUN
cjfa-20428	137	22	allow	allow	VERB
cjfa-20428	137	23	to	to	PART
cjfa-20428	137	24	generate	generate	VERB
cjfa-20428	137	25	and	and	CCONJ
cjfa-20428	137	26	provide	provide	VERB
cjfa-20428	137	27	transparent	transparent	ADJ
cjfa-20428	137	28	information	information	NOUN
cjfa-20428	137	29	in	in	ADP
cjfa-20428	137	30	order	order	NOUN
cjfa-20428	137	31	to	to	PART
cjfa-20428	137	32	meet	meet	VERB
cjfa-20428	137	33	information	information	NOUN
cjfa-20428	137	34	requirements	requirement	NOUN
cjfa-20428	137	35	of	of	ADP
cjfa-20428	137	36	institutions	institution	NOUN
cjfa-20428	137	37	and	and	CCONJ
cjfa-20428	137	38	individual	individual	ADJ
cjfa-20428	137	39	users	user	NOUN
cjfa-20428	137	40	.	.	PUNCT
cjfa-20428	138	1	obviously	obviously	ADV
cjfa-20428	138	2	,	,	PUNCT
cjfa-20428	138	3	there	there	PRON
cjfa-20428	138	4	are	be	VERB
cjfa-20428	138	5	other	other	ADJ
cjfa-20428	138	6	aspects	aspect	NOUN
cjfa-20428	138	7	which	which	PRON
cjfa-20428	138	8	help	help	VERB
cjfa-20428	138	9	to	to	PART
cjfa-20428	138	10	prepare	prepare	VERB
cjfa-20428	138	11	transparent	transparent	ADJ
cjfa-20428	138	12	information	information	NOUN
cjfa-20428	138	13	for	for	ADP
cjfa-20428	138	14	the	the	DET
cjfa-20428	138	15	economy	economy	NOUN
cjfa-20428	138	16	by	by	ADP
cjfa-20428	138	17	means	mean	NOUN
cjfa-20428	138	18	of	of	ADP
cjfa-20428	138	19	institutional	institutional	ADJ
cjfa-20428	138	20	and	and	CCONJ
cjfa-20428	138	21	informational	informational	ADJ
cjfa-20428	138	22	capacities	capacity	NOUN
cjfa-20428	138	23	of	of	ADP
cjfa-20428	138	24	accounting	accounting	NOUN
cjfa-20428	138	25	.	.	PUNCT
cjfa-20428	139	1	their	their	PRON
cjfa-20428	139	2	identification	identification	NOUN
cjfa-20428	139	3	and	and	CCONJ
cjfa-20428	139	4	justification	justification	NOUN
cjfa-20428	139	5	are	be	AUX
cjfa-20428	139	6	only	only	ADV
cjfa-20428	139	7	on	on	ADP
cjfa-20428	139	8	the	the	DET
cjfa-20428	139	9	initial	initial	ADJ
cjfa-20428	139	10	path	path	NOUN
cjfa-20428	139	11	of	of	ADP
cjfa-20428	139	12	study	study	NOUN
cjfa-20428	139	13	,	,	PUNCT
cjfa-20428	139	14	and	and	CCONJ
cjfa-20428	139	15	therefore	therefore	ADV
cjfa-20428	139	16	they	they	PRON
cjfa-20428	139	17	need	need	VERB
cjfa-20428	139	18	further	further	ADJ
cjfa-20428	139	19	deep	deep	ADJ
cjfa-20428	139	20	research	research	NOUN
cjfa-20428	139	21	.	.	PUNCT
cjfa-20428	139	22	 	 	SPACE
cjfa-20428	140	1	references	reference	NOUN
cjfa-20428	140	2	banociova	banociova	VERB
cjfa-20428	140	3	,	,	PUNCT
cjfa-20428	140	4	a.	a.	NOUN
cjfa-20428	140	5	,	,	PUNCT
cjfa-20428	140	6	&	&	CCONJ
cjfa-20428	140	7	pavlikova	pavlikova	PROPN
cjfa-20428	140	8	,	,	PUNCT
cjfa-20428	140	9	l.	l.	PROPN
cjfa-20428	140	10	(	(	PUNCT
cjfa-20428	140	11	2014	2014	NUM
cjfa-20428	140	12	)	)	PUNCT
cjfa-20428	140	13	.	.	PUNCT
cjfa-20428	141	1	accounting	accounting	NOUN
cjfa-20428	141	2	plan	plan	NOUN
cjfa-20428	141	3	–	–	PUNCT
cjfa-20428	141	4	information	information	NOUN
cjfa-20428	141	5	base	base	NOUN
cjfa-20428	141	6	for	for	ADP
cjfa-20428	141	7	management	management	NOUN
cjfa-20428	141	8	.	.	PUNCT
cjfa-20428	142	1	journal	journal	PROPN
cjfa-20428	142	2	procedia	procedia	PROPN
cjfa-20428	142	3	economics	economic	NOUN
cjfa-20428	142	4	and	and	CCONJ
cjfa-20428	142	5	finance	finance	NOUN
cjfa-20428	142	6	,	,	PUNCT
cjfa-20428	142	7	15	15	NUM
cjfa-20428	142	8	,	,	PUNCT
cjfa-20428	142	9	312–317	312–317	NUM
cjfa-20428	142	10	.	.	PUNCT
cjfa-20428	142	11	http://dx.doi	http://dx.doi	NOUN
cjfa-20428	142	12	.	.	PUNCT
cjfa-20428	143	1	org/10.1016	org/10.1016	PROPN
cjfa-20428	143	2	/	/	SYM
cjfa-20428	143	3	s2212	s2212	PROPN
cjfa-20428	143	4	-	-	PUNCT
cjfa-20428	143	5	5671(14)00513	5671(14)00513	NUM
cjfa-20428	143	6	-	-	PUNCT
cjfa-20428	143	7	9	9	NUM
cjfa-20428	143	8	.	.	PUNCT
cjfa-20428	144	1	brandas	brandas	PROPN
cjfa-20428	144	2	,	,	PUNCT
cjfa-20428	144	3	c.	c.	PROPN
cjfa-20428	144	4	,	,	PUNCT
cjfa-20428	144	5	megan	megan	NOUN
cjfa-20428	144	6	,	,	PUNCT
cjfa-20428	144	7	o.	o.	PROPN
cjfa-20428	144	8	,	,	PUNCT
cjfa-20428	144	9	&	&	CCONJ
cjfa-20428	144	10	didraga	didraga	NOUN
cjfa-20428	144	11	,	,	PUNCT
cjfa-20428	144	12	o.	o.	NOUN
cjfa-20428	144	13	(	(	PUNCT
cjfa-20428	144	14	2015	2015	NUM
cjfa-20428	144	15	)	)	PUNCT
cjfa-20428	144	16	.	.	PUNCT
cjfa-20428	145	1	global	global	ADJ
cjfa-20428	145	2	perspectives	perspective	NOUN
cjfa-20428	145	3	on	on	ADP
cjfa-20428	145	4	accounting	account	VERB
cjfa-20428	145	5	information	information	NOUN
cjfa-20428	145	6	systems	system	NOUN
cjfa-20428	145	7	:	:	PUNCT
cjfa-20428	145	8	mobile	mobile	ADJ
cjfa-20428	145	9	and	and	CCONJ
cjfa-20428	145	10	cloud	cloud	NOUN
cjfa-20428	145	11	approach	approach	NOUN
cjfa-20428	145	12	.	.	PUNCT
cjfa-20428	146	1	journal	journal	PROPN
cjfa-20428	146	2	procedia	procedia	PROPN
cjfa-20428	146	3	economics	economic	NOUN
cjfa-20428	146	4	and	and	CCONJ
cjfa-20428	146	5	finance	finance	NOUN
cjfa-20428	146	6	,	,	PUNCT
cjfa-20428	146	7	20	20	NUM
cjfa-20428	146	8	,	,	PUNCT
cjfa-20428	146	9	88–93	88–93	NUM
cjfa-20428	146	10	.	.	PUNCT
cjfa-20428	147	1	http://dx.doi.org/10.1016/s2212-5671(15)00051-9	http://dx.doi.org/10.1016/s2212-5671(15)00051-9	PROPN
cjfa-20428	147	2	.	.	PUNCT
cjfa-20428	147	3	burns	burn	NOUN
cjfa-20428	147	4	,	,	PUNCT
cjfa-20428	147	5	j.	j.	PROPN
cjfa-20428	147	6	,	,	PUNCT
cjfa-20428	147	7	&	&	CCONJ
cjfa-20428	147	8	scapens	scapens	PROPN
cjfa-20428	147	9	,	,	PUNCT
cjfa-20428	147	10	r.w	r.w	PROPN
cjfa-20428	147	11	.	.	PROPN
cjfa-20428	147	12	(	(	PUNCT
cjfa-20428	147	13	2000	2000	NUM
cjfa-20428	147	14	)	)	PUNCT
cjfa-20428	147	15	.	.	PUNCT
cjfa-20428	148	1	conceptualizing	conceptualize	VERB
cjfa-20428	148	2	management	management	NOUN
cjfa-20428	148	3	accounting	accounting	NOUN
cjfa-20428	148	4	change	change	NOUN
cjfa-20428	148	5	:	:	PUNCT
cjfa-20428	148	6	an	an	DET
cjfa-20428	148	7	institutional	institutional	ADJ
cjfa-20428	148	8	framework	framework	NOUN
cjfa-20428	148	9	.	.	PUNCT
cjfa-20428	149	1	journal	journal	PROPN
cjfa-20428	149	2	management	management	PROPN
cjfa-20428	149	3	accounting	accounting	NOUN
cjfa-20428	149	4	research	research	NOUN
cjfa-20428	149	5	,	,	PUNCT
cjfa-20428	149	6	11(1	11(1	NUM
cjfa-20428	149	7	)	)	PUNCT
cjfa-20428	149	8	,	,	PUNCT
cjfa-20428	149	9	3–25	3–25	VERB
cjfa-20428	149	10	.	.	PUNCT
cjfa-20428	150	1	http://	http://	PROPN
cjfa-20428	150	2	dx.doi.org/10.1006/mare.1999.0119	dx.doi.org/10.1006/mare.1999.0119	PROPN
cjfa-20428	150	3	.	.	PUNCT
cjfa-20428	151	1	campbell	campbell	PROPN
cjfa-20428	151	2	,	,	PUNCT
cjfa-20428	151	3	d.	d.	PROPN
cjfa-20428	151	4	,	,	PUNCT
cjfa-20428	151	5	&	&	CCONJ
cjfa-20428	151	6	klaes	klaes	PROPN
cjfa-20428	151	7	,	,	PUNCT
cjfa-20428	151	8	m.	m.	NOUN
cjfa-20428	151	9	(	(	PUNCT
cjfa-20428	151	10	2005	2005	NUM
cjfa-20428	151	11	)	)	PUNCT
cjfa-20428	151	12	.	.	PUNCT
cjfa-20428	152	1	the	the	DET
cjfa-20428	152	2	principle	principle	NOUN
cjfa-20428	152	3	of	of	ADP
cjfa-20428	152	4	institutional	institutional	ADJ
cjfa-20428	152	5	direction	direction	NOUN
cjfa-20428	152	6	:	:	PUNCT
cjfa-20428	152	7	coase	coase	PROPN
cjfa-20428	152	8	’s	’s	PART
cjfa-20428	152	9	regulatory	regulatory	ADJ
cjfa-20428	152	10	critique	critique	NOUN
cjfa-20428	152	11	of	of	ADP
cjfa-20428	152	12	intervention	intervention	NOUN
cjfa-20428	152	13	.	.	PUNCT
cjfa-20428	153	1	cambridge	cambridge	PROPN
cjfa-20428	153	2	journal	journal	PROPN
cjfa-20428	153	3	of	of	ADP
cjfa-20428	153	4	economics	economic	NOUN
cjfa-20428	153	5	,	,	PUNCT
cjfa-20428	153	6	29(2	29(2	NUM
cjfa-20428	153	7	)	)	PUNCT
cjfa-20428	153	8	,	,	PUNCT
cjfa-20428	153	9	263–288	263–288	NUM
cjfa-20428	153	10	.	.	PUNCT
cjfa-20428	154	1	http://dx.doi.org/10.1093/cje/bei027	http://dx.doi.org/10.1093/cje/bei027	PROPN
cjfa-20428	154	2	.	.	PUNCT
cjfa-20428	155	1	chapman	chapman	PROPN
cjfa-20428	155	2	,	,	PUNCT
cjfa-20428	155	3	c.s	c.s	PROPN
cjfa-20428	155	4	.	.	PROPN
cjfa-20428	155	5	,	,	PUNCT
cjfa-20428	155	6	&	&	CCONJ
cjfa-20428	155	7	kihn	kihn	PROPN
cjfa-20428	155	8	,	,	PUNCT
cjfa-20428	155	9	l.a	l.a	PROPN
cjfa-20428	155	10	.	.	PROPN
cjfa-20428	155	11	(	(	PUNCT
cjfa-20428	155	12	2009	2009	NUM
cjfa-20428	155	13	)	)	PUNCT
cjfa-20428	155	14	.	.	PUNCT
cjfa-20428	156	1	information	information	NOUN
cjfa-20428	156	2	system	system	NOUN
cjfa-20428	156	3	integration	integration	NOUN
cjfa-20428	156	4	–	–	PUNCT
cjfa-20428	156	5	enabling	enable	VERB
cjfa-20428	156	6	control	control	NOUN
cjfa-20428	156	7	and	and	CCONJ
cjfa-20428	156	8	performance	performance	NOUN
cjfa-20428	156	9	.	.	PUNCT
cjfa-20428	157	1	journal	journal	PROPN
cjfa-20428	157	2	accounting	accounting	NOUN
cjfa-20428	157	3	,	,	PUNCT
cjfa-20428	157	4	organizations	organization	NOUN
cjfa-20428	157	5	and	and	CCONJ
cjfa-20428	157	6	society	society	NOUN
cjfa-20428	157	7	,	,	PUNCT
cjfa-20428	157	8	34(2	34(2	NUM
cjfa-20428	157	9	)	)	PUNCT
cjfa-20428	157	10	,	,	PUNCT
cjfa-20428	157	11	151–169	151–169	NUM
cjfa-20428	157	12	.	.	PUNCT
cjfa-20428	158	1	http://dx.doi.org/10.1016/j.aos.2008.07.003	http://dx.doi.org/10.1016/j.aos.2008.07.003	PROPN
cjfa-20428	158	2	.	.	PUNCT
cjfa-20428	159	1	dacin	dacin	PROPN
cjfa-20428	159	2	,	,	PUNCT
cjfa-20428	159	3	m.t	m.t	PROPN
cjfa-20428	159	4	.	.	PROPN
cjfa-20428	159	5	,	,	PUNCT
cjfa-20428	159	6	goodstein	goodstein	PROPN
cjfa-20428	159	7	,	,	PUNCT
cjfa-20428	159	8	j.	j.	PROPN
cjfa-20428	159	9	,	,	PUNCT
cjfa-20428	159	10	&	&	CCONJ
cjfa-20428	159	11	scott	scott	PROPN
cjfa-20428	159	12	,	,	PUNCT
cjfa-20428	159	13	w.r	w.r	PROPN
cjfa-20428	159	14	.	.	PUNCT
cjfa-20428	159	15	(	(	PUNCT
cjfa-20428	159	16	2002	2002	NUM
cjfa-20428	159	17	)	)	PUNCT
cjfa-20428	159	18	.	.	PUNCT
cjfa-20428	160	1	institutional	institutional	ADJ
cjfa-20428	160	2	theory	theory	NOUN
cjfa-20428	160	3	and	and	CCONJ
cjfa-20428	160	4	institutional	institutional	ADJ
cjfa-20428	160	5	change	change	NOUN
cjfa-20428	160	6	:	:	PUNCT
cjfa-20428	160	7	introduction	introduction	NOUN
cjfa-20428	160	8	to	to	ADP
cjfa-20428	160	9	the	the	DET
cjfa-20428	160	10	special	special	ADJ
cjfa-20428	160	11	research	research	NOUN
cjfa-20428	160	12	forum	forum	PROPN
cjfa-20428	160	13	.	.	PUNCT
cjfa-20428	161	1	journal	journal	PROPN
cjfa-20428	161	2	academy	academy	PROPN
cjfa-20428	161	3	of	of	ADP
cjfa-20428	161	4	management	management	PROPN
cjfa-20428	161	5	,	,	PUNCT
cjfa-20428	161	6	45(1	45(1	NOUN
cjfa-20428	161	7	)	)	PUNCT
cjfa-20428	161	8	,	,	PUNCT
cjfa-20428	161	9	45–57	45–57	NUM
cjfa-20428	161	10	.	.	PUNCT
cjfa-20428	162	1	eccles	eccles	PROPN
cjfa-20428	162	2	,	,	PUNCT
cjfa-20428	162	3	r.j	r.j	PROPN
cjfa-20428	162	4	.	.	PROPN
cjfa-20428	162	5	,	,	PUNCT
cjfa-20428	162	6	herz	herz	PROPN
cjfa-20428	162	7	,	,	PUNCT
cjfa-20428	162	8	r.h	r.h	PROPN
cjfa-20428	162	9	.	.	PROPN
cjfa-20428	162	10	,	,	PUNCT
cjfa-20428	162	11	keegan	keegan	PROPN
cjfa-20428	162	12	,	,	PUNCT
cjfa-20428	162	13	e.m	e.m	PROPN
cjfa-20428	162	14	.	.	PROPN
cjfa-20428	162	15	,	,	PUNCT
cjfa-20428	162	16	&	&	CCONJ
cjfa-20428	162	17	phillips	phillips	PROPN
cjfa-20428	162	18	d.m	d.m	PROPN
cjfa-20428	162	19	.	.	PUNCT
cjfa-20428	162	20	(	(	PUNCT
cjfa-20428	162	21	2002	2002	NUM
cjfa-20428	162	22	)	)	PUNCT
cjfa-20428	162	23	.	.	PUNCT
cjfa-20428	163	1	the	the	DET
cjfa-20428	163	2	revolution	revolution	NOUN
cjfa-20428	163	3	in	in	ADP
cjfa-20428	163	4	corporate	corporate	ADJ
cjfa-20428	163	5	reporting	reporting	NOUN
cjfa-20428	163	6	:	:	PUNCT
cjfa-20428	163	7	how	how	SCONJ
cjfa-20428	163	8	to	to	PART
cjfa-20428	163	9	talk	talk	VERB
cjfa-20428	163	10	with	with	ADP
cjfa-20428	163	11	the	the	DET
cjfa-20428	163	12	capital	capital	NOUN
cjfa-20428	163	13	market	market	NOUN
cjfa-20428	163	14	on	on	ADP
cjfa-20428	163	15	the	the	DET
cjfa-20428	163	16	language	language	NOUN
cjfa-20428	163	17	value	value	NOUN
cjfa-20428	163	18	,	,	PUNCT
cjfa-20428	163	19	rather	rather	ADV
cjfa-20428	163	20	than	than	ADP
cjfa-20428	163	21	profit	profit	NOUN
cjfa-20428	163	22	.	.	PUNCT
cjfa-20428	164	1	moscow	moscow	PROPN
cjfa-20428	164	2	:	:	PUNCT
cjfa-20428	164	3	olimp	olimp	NUM
cjfa-20428	164	4	-	-	PUNCT
cjfa-20428	164	5	business	business	NOUN
cjfa-20428	164	6	.	.	PUNCT
cjfa-20428	165	1	golov	golov	NOUN
cjfa-20428	165	2	,	,	PUNCT
cjfa-20428	165	3	s.f	s.f	PROPN
cjfa-20428	165	4	.	.	PROPN
cjfa-20428	165	5	(	(	PUNCT
cjfa-20428	165	6	2007	2007	NUM
cjfa-20428	165	7	)	)	PUNCT
cjfa-20428	165	8	.	.	PUNCT
cjfa-20428	166	1	accounting	account	VERB
cjfa-20428	166	2	in	in	ADP
cjfa-20428	166	3	ukraine	ukraine	NOUN
cjfa-20428	166	4	:	:	PUNCT
cjfa-20428	166	5	an	an	DET
cjfa-20428	166	6	analysis	analysis	NOUN
cjfa-20428	166	7	of	of	ADP
cjfa-20428	166	8	the	the	DET
cjfa-20428	166	9	status	status	NOUN
cjfa-20428	166	10	and	and	CCONJ
cjfa-20428	166	11	prospects	prospect	NOUN
cjfa-20428	166	12	of	of	ADP
cjfa-20428	166	13	development	development	NOUN
cjfa-20428	166	14	.	.	PUNCT
cjfa-20428	167	1	kyiv	kyiv	ADJ
cjfa-20428	167	2	:	:	PUNCT
cjfa-20428	167	3	center	center	NOUN
cjfa-20428	167	4	of	of	ADP
cjfa-20428	167	5	educational	educational	ADJ
cjfa-20428	167	6	literature	literature	NOUN
cjfa-20428	167	7	.	.	PUNCT
cjfa-20428	168	1	haidai	haidai	PROPN
cjfa-20428	168	2	,	,	PUNCT
cjfa-20428	168	3	t.v	t.v	PROPN
cjfa-20428	168	4	.	.	PROPN
cjfa-20428	168	5	(	(	PUNCT
cjfa-20428	168	6	2006	2006	NUM
cjfa-20428	168	7	)	)	PUNCT
cjfa-20428	168	8	.	.	PUNCT
cjfa-20428	169	1	the	the	DET
cjfa-20428	169	2	institution	institution	NOUN
cjfa-20428	169	3	as	as	ADP
cjfa-20428	169	4	an	an	DET
cjfa-20428	169	5	instrument	instrument	NOUN
cjfa-20428	169	6	for	for	ADP
cjfa-20428	169	7	institutional	institutional	ADJ
cjfa-20428	169	8	economic	economic	ADJ
cjfa-20428	169	9	analysis	analysis	NOUN
cjfa-20428	169	10	.	.	PUNCT
cjfa-20428	170	1	journal	journal	PROPN
cjfa-20428	170	2	economic	economic	ADJ
cjfa-20428	170	3	theory	theory	NOUN
cjfa-20428	170	4	,	,	PUNCT
cjfa-20428	170	5	2	2	NUM
cjfa-20428	170	6	,	,	PUNCT
cjfa-20428	170	7	53–54	53–54	NUM
cjfa-20428	170	8	.	.	PUNCT
cjfa-20428	171	1	higgins	higgins	PROPN
cjfa-20428	171	2	,	,	PUNCT
cjfa-20428	171	3	j.h	j.h	PROPN
cjfa-20428	171	4	.	.	PROPN
cjfa-20428	171	5	,	,	PUNCT
cjfa-20428	171	6	&	&	CCONJ
cjfa-20428	171	7	smith	smith	PROPN
cjfa-20428	171	8	b.l	b.l	PROPN
cjfa-20428	171	9	.	.	PROPN
cjfa-20428	171	10	(	(	PUNCT
cjfa-20428	171	11	2015	2015	NUM
cjfa-20428	171	12	)	)	PUNCT
cjfa-20428	171	13	.	.	PUNCT
cjfa-20428	172	1	10	10	NUM
cjfa-20428	172	2	steps	step	NOUN
cjfa-20428	172	3	to	to	ADP
cjfa-20428	172	4	a	a	DET
cjfa-20428	172	5	digital	digital	ADJ
cjfa-20428	172	6	practice	practice	NOUN
cjfa-20428	172	7	in	in	ADP
cjfa-20428	172	8	the	the	DET
cjfa-20428	172	9	cloud	cloud	NOUN
cjfa-20428	172	10	:	:	PUNCT
cjfa-20428	172	11	new	new	ADJ
cjfa-20428	172	12	levels	level	NOUN
cjfa-20428	172	13	of	of	ADP
cjfa-20428	172	14	cpa	cpa	NOUN
cjfa-20428	172	15	firm	firm	ADJ
cjfa-20428	172	16	workflow	workflow	NOUN
cjfa-20428	172	17	efficiency	efficiency	NOUN
cjfa-20428	172	18	,	,	PUNCT
cjfa-20428	172	19	2nd	2nd	PROPN
cjfa-20428	172	20	edition	edition	NOUN
cjfa-20428	172	21	.	.	PUNCT
cjfa-20428	173	1	durham	durham	PROPN
cjfa-20428	173	2	:	:	PUNCT
cjfa-20428	173	3	american	american	PROPN
cjfa-20428	173	4	institute	institute	PROPN
cjfa-20428	173	5	of	of	ADP
cjfa-20428	173	6	certified	certify	VERB
cjfa-20428	173	7	public	public	ADJ
cjfa-20428	173	8	accountants	accountant	NOUN
cjfa-20428	173	9	,	,	PUNCT
cjfa-20428	173	10	inc	inc	PROPN
cjfa-20428	173	11	.	.	PROPN
cjfa-20428	173	12	http://dx.doi.org/10.1002/9781119449317	http://dx.doi.org/10.1002/9781119449317	PROPN
cjfa-20428	173	13	.	.	PUNCT
cjfa-20428	174	1	the	the	DET
cjfa-20428	174	2	unique	unique	ADJ
cjfa-20428	174	3	opportunities	opportunity	NOUN
cjfa-20428	174	4	of	of	ADP
cjfa-20428	174	5	accounting	account	VERB
cjfa-20428	174	6	to	to	PART
cjfa-20428	174	7	promote	promote	VERB
cjfa-20428	174	8	…	…	PUNCT
cjfa-20428	174	9	125	125	NUM
cjfa-20428	174	10	marius	marius	PROPN
cjfa-20428	174	11	,	,	PUNCT
cjfa-20428	174	12	c.d	c.d	PROPN
cjfa-20428	174	13	.	.	PROPN
cjfa-20428	174	14	,	,	PUNCT
cjfa-20428	174	15	denisa	denisa	NOUN
cjfa-20428	174	16	,	,	PUNCT
cjfa-20428	174	17	c.m	c.m	PROPN
cjfa-20428	174	18	.	.	PROPN
cjfa-20428	174	19	,	,	PUNCT
cjfa-20428	174	20	&	&	CCONJ
cjfa-20428	174	21	florina	florina	PROPN
cjfa-20428	174	22	,	,	PUNCT
cjfa-20428	174	23	b.	b.	PROPN
cjfa-20428	174	24	(	(	PUNCT
cjfa-20428	174	25	r.	r.	PROPN
cjfa-20428	174	26	)	)	PUNCT
cjfa-20428	174	27	i.	i.	PROPN
cjfa-20428	174	28	(	(	PUNCT
cjfa-20428	174	29	2012	2012	NUM
cjfa-20428	174	30	)	)	PUNCT
cjfa-20428	174	31	.	.	PUNCT
cjfa-20428	175	1	managerial	managerial	ADJ
cjfa-20428	175	2	accounting	accounting	NOUN
cjfa-20428	175	3	–	–	PUNCT
cjfa-20428	175	4	a	a	DET
cjfa-20428	175	5	source	source	NOUN
cjfa-20428	175	6	of	of	ADP
cjfa-20428	175	7	information	information	NOUN
cjfa-20428	175	8	for	for	ADP
cjfa-20428	175	9	an	an	DET
cjfa-20428	175	10	efficient	efficient	ADJ
cjfa-20428	175	11	management	management	NOUN
cjfa-20428	175	12	in	in	ADP
cjfa-20428	175	13	sme	sme	PROPN
cjfa-20428	175	14	.	.	PUNCT
cjfa-20428	176	1	journal	journal	PROPN
cjfa-20428	176	2	procedia	procedia	PROPN
cjfa-20428	176	3	–	–	PUNCT
cjfa-20428	176	4	social	social	ADJ
cjfa-20428	176	5	and	and	CCONJ
cjfa-20428	176	6	behavioral	behavioral	ADJ
cjfa-20428	176	7	sciences	science	NOUN
cjfa-20428	176	8	,	,	PUNCT
cjfa-20428	176	9	62(24	62(24	NUM
cjfa-20428	176	10	)	)	PUNCT
cjfa-20428	176	11	,	,	PUNCT
cjfa-20428	176	12	521–525	521–525	NUM
cjfa-20428	176	13	.	.	PUNCT
cjfa-20428	177	1	http://dx.doi.org/10.1016/j.sbspro.2012.09.085	http://dx.doi.org/10.1016/j.sbspro.2012.09.085	PROPN
cjfa-20428	177	2	.	.	PUNCT
cjfa-20428	178	1	navarro	navarro	PROPN
cjfa-20428	178	2	-	-	PUNCT
cjfa-20428	178	3	garcía	garcía	PROPN
cjfa-20428	178	4	,	,	PUNCT
cjfa-20428	178	5	j.c	j.c	PROPN
cjfa-20428	178	6	.	.	PROPN
cjfa-20428	178	7	,	,	PUNCT
cjfa-20428	178	8	&	&	CCONJ
cjfa-20428	178	9	madrid	madrid	PROPN
cjfa-20428	178	10	-	-	PUNCT
cjfa-20428	178	11	guijarro	guijarro	PROPN
cjfa-20428	178	12	,	,	PUNCT
cjfa-20428	178	13	a.	a.	NOUN
cjfa-20428	178	14	(	(	PUNCT
cjfa-20428	178	15	2016	2016	NUM
cjfa-20428	178	16	)	)	PUNCT
cjfa-20428	178	17	.	.	PUNCT
cjfa-20428	179	1	real	real	ADJ
cjfa-20428	179	2	economic	economic	ADJ
cjfa-20428	179	3	activity	activity	NOUN
cjfa-20428	179	4	and	and	CCONJ
cjfa-20428	179	5	accounting	accounting	NOUN
cjfa-20428	179	6	information	information	NOUN
cjfa-20428	179	7	in	in	ADP
cjfa-20428	179	8	spanish	spanish	ADJ
cjfa-20428	179	9	construction	construction	NOUN
cjfa-20428	179	10	and	and	CCONJ
cjfa-20428	179	11	real	real	ADJ
cjfa-20428	179	12	estate	estate	NOUN
cjfa-20428	179	13	firms	firm	NOUN
cjfa-20428	179	14	.	.	PUNCT
cjfa-20428	180	1	journal	journal	PROPN
cjfa-20428	180	2	revista	revista	PROPN
cjfa-20428	180	3	de	de	PROPN
cjfa-20428	180	4	contabilidad	contabilidad	PROPN
cjfa-20428	180	5	,	,	PUNCT
cjfa-20428	180	6	19(1	19(1	NUM
cjfa-20428	180	7	)	)	PUNCT
cjfa-20428	180	8	,	,	PUNCT
cjfa-20428	180	9	21–30	21–30	NUM
cjfa-20428	180	10	.	.	PUNCT
cjfa-20428	181	1	http://dx.doi.org/10.1016/j.rcsar.2014.10.002	http://dx.doi.org/10.1016/j.rcsar.2014.10.002	PROPN
cjfa-20428	181	2	.	.	PUNCT
cjfa-20428	182	1	papazov	papazov	PROPN
cjfa-20428	182	2	,	,	PUNCT
cjfa-20428	182	3	e.	e.	PROPN
cjfa-20428	182	4	,	,	PUNCT
cjfa-20428	182	5	&	&	CCONJ
cjfa-20428	182	6	mihaylova	mihaylova	PROPN
cjfa-20428	182	7	,	,	PUNCT
cjfa-20428	182	8	l.	l.	PROPN
cjfa-20428	182	9	(	(	PUNCT
cjfa-20428	182	10	2015	2015	NUM
cjfa-20428	182	11	)	)	PUNCT
cjfa-20428	182	12	.	.	PUNCT
cjfa-20428	183	1	organization	organization	NOUN
cjfa-20428	183	2	of	of	ADP
cjfa-20428	183	3	management	management	NOUN
cjfa-20428	183	4	accounting	accounting	NOUN
cjfa-20428	183	5	information	information	NOUN
cjfa-20428	183	6	in	in	ADP
cjfa-20428	183	7	the	the	DET
cjfa-20428	183	8	context	context	NOUN
cjfa-20428	183	9	of	of	ADP
cjfa-20428	183	10	corporate	corporate	ADJ
cjfa-20428	183	11	strategy	strategy	NOUN
cjfa-20428	183	12	.	.	PUNCT
cjfa-20428	184	1	journal	journal	PROPN
cjfa-20428	184	2	procedia	procedia	PROPN
cjfa-20428	184	3	–	–	PUNCT
cjfa-20428	184	4	social	social	ADJ
cjfa-20428	184	5	and	and	CCONJ
cjfa-20428	184	6	behavioral	behavioral	ADJ
cjfa-20428	184	7	sciences	science	NOUN
cjfa-20428	184	8	,	,	PUNCT
cjfa-20428	184	9	213	213	NUM
cjfa-20428	184	10	,	,	PUNCT
cjfa-20428	184	11	309–313	309–313	NUM
cjfa-20428	184	12	.	.	PUNCT
cjfa-20428	185	1	https//dx.doi.org/10.1016	https//dx.doi.org/10.1016	PROPN
cjfa-20428	185	2	/	/	SYM
cjfa-20428	185	3	j.sbspro.2015.11.543	j.sbspro.2015.11.543	PROPN
cjfa-20428	185	4	.	.	PUNCT
cjfa-20428	185	5	robalo	robalo	PROPN
cjfa-20428	185	6	,	,	PUNCT
cjfa-20428	185	7	r.	r.	PROPN
cjfa-20428	185	8	(	(	PUNCT
cjfa-20428	185	9	2014	2014	NUM
cjfa-20428	185	10	)	)	PUNCT
cjfa-20428	185	11	.	.	PUNCT
cjfa-20428	186	1	explanations	explanation	NOUN
cjfa-20428	186	2	for	for	ADP
cjfa-20428	186	3	the	the	DET
cjfa-20428	186	4	gap	gap	NOUN
cjfa-20428	186	5	between	between	ADP
cjfa-20428	186	6	management	management	NOUN
cjfa-20428	186	7	accounting	accounting	NOUN
cjfa-20428	186	8	rules	rule	NOUN
cjfa-20428	186	9	and	and	CCONJ
cjfa-20428	186	10	routines	routine	NOUN
cjfa-20428	186	11	:	:	PUNCT
cjfa-20428	186	12	an	an	DET
cjfa-20428	186	13	institutional	institutional	ADJ
cjfa-20428	186	14	approach	approach	NOUN
cjfa-20428	186	15	.	.	PUNCT
cjfa-20428	187	1	journal	journal	PROPN
cjfa-20428	187	2	revista	revista	PROPN
cjfa-20428	187	3	de	de	PROPN
cjfa-20428	187	4	contabilidad	contabilidad	PROPN
cjfa-20428	187	5	,	,	PUNCT
cjfa-20428	187	6	17(1	17(1	NUM
cjfa-20428	187	7	)	)	PUNCT
cjfa-20428	187	8	,	,	PUNCT
cjfa-20428	187	9	88–97	88–97	NUM
cjfa-20428	187	10	.	.	PUNCT
cjfa-20428	188	1	http://dx.doi.org/10.1016/j.rcsar.2014.03.002	http://dx.doi.org/10.1016/j.rcsar.2014.03.002	NOUN
cjfa-20428	188	2	.	.	PUNCT
cjfa-20428	189	1	the	the	DET
cjfa-20428	189	2	verkhovna	verkhovna	NOUN
cjfa-20428	189	3	rada	rada	PROPN
cjfa-20428	189	4	of	of	ADP
cjfa-20428	189	5	ukraine	ukraine	PROPN
cjfa-20428	189	6	(	(	PUNCT
cjfa-20428	189	7	2010	2010	NUM
cjfa-20428	189	8	)	)	PUNCT
cjfa-20428	189	9	.	.	PUNCT
cjfa-20428	190	1	the	the	DET
cjfa-20428	190	2	tax	tax	NOUN
cjfa-20428	190	3	code	code	NOUN
cjfa-20428	190	4	of	of	ADP
cjfa-20428	190	5	ukraine	ukraine	PROPN
cjfa-20428	190	6	.	.	PUNCT
cjfa-20428	191	1	no	no	INTJ
cjfa-20428	191	2	.	.	PUNCT
cjfa-20428	192	1	№	№	ADJ
cjfa-20428	192	2	2755	2755	NUM
cjfa-20428	192	3	-	-	SYM
cjfa-20428	192	4	vi	vi	NOUN
cjfa-20428	192	5	.	.	NOUN
cjfa-20428	192	6	available	available	ADJ
cjfa-20428	192	7	at	at	ADP
cjfa-20428	192	8	:	:	PUNCT
cjfa-20428	192	9	http://taxlink.ua/ua/.	http://taxlink.ua/ua/.	NUM
cjfa-20428	192	10	trigo	trigo	PROPN
cjfa-20428	192	11	,	,	PUNCT
cjfa-20428	192	12	a.	a.	PROPN
cjfa-20428	192	13	,	,	PUNCT
cjfa-20428	192	14	belfo	belfo	PROPN
cjfa-20428	192	15	,	,	PUNCT
cjfa-20428	192	16	f.	f.	PROPN
cjfa-20428	192	17	,	,	PUNCT
cjfa-20428	192	18	&	&	CCONJ
cjfa-20428	192	19	estébanez	estébanez	PROPN
cjfa-20428	192	20	,	,	PUNCT
cjfa-20428	192	21	r.p	r.p	PROPN
cjfa-20428	192	22	.	.	PROPN
cjfa-20428	192	23	(	(	PUNCT
cjfa-20428	192	24	2016	2016	NUM
cjfa-20428	192	25	)	)	PUNCT
cjfa-20428	192	26	.	.	PUNCT
cjfa-20428	193	1	accounting	account	VERB
cjfa-20428	193	2	information	information	NOUN
cjfa-20428	193	3	systems	system	NOUN
cjfa-20428	193	4	:	:	PUNCT
cjfa-20428	193	5	evolving	evolve	VERB
cjfa-20428	193	6	towards	towards	ADP
cjfa-20428	193	7	a	a	DET
cjfa-20428	193	8	business	business	NOUN
cjfa-20428	193	9	process	process	NOUN
cjfa-20428	193	10	oriented	orient	VERB
cjfa-20428	193	11	accounting	accounting	NOUN
cjfa-20428	193	12	.	.	PUNCT
cjfa-20428	194	1	procedia	procedia	PROPN
cjfa-20428	194	2	computer	computer	NOUN
cjfa-20428	194	3	science	science	NOUN
cjfa-20428	194	4	,	,	PUNCT
cjfa-20428	194	5	100	100	NUM
cjfa-20428	194	6	,	,	PUNCT
cjfa-20428	194	7	987–994	987–994	NUM
cjfa-20428	194	8	.	.	PUNCT
cjfa-20428	195	1	http://dx.doi.org/10.1016/j.procs.2016.09.264	http://dx.doi.org/10.1016/j.procs.2016.09.264	VERB
cjfa-20428	195	2	.	.	PUNCT