id	sid	tid	token	lemma	pos
cjfa-20690	1	1	introduction	introduction	NOUN
cjfa-20690	1	2	dear	dear	ADJ
cjfa-20690	1	3	readers	reader	NOUN
cjfa-20690	1	4	and	and	CCONJ
cjfa-20690	1	5	authors	author	NOUN
cjfa-20690	1	6	,	,	PUNCT
cjfa-20690	1	7	we	we	PRON
cjfa-20690	1	8	present	present	VERB
cjfa-20690	1	9	to	to	ADP
cjfa-20690	1	10	you	you	PRON
cjfa-20690	1	11	the	the	DET
cjfa-20690	1	12	first	first	ADJ
cjfa-20690	1	13	issue	issue	NOUN
cjfa-20690	1	14	of	of	ADP
cjfa-20690	1	15	2019	2019	NUM
cjfa-20690	1	16	of	of	ADP
cjfa-20690	1	17	the	the	DET
cjfa-20690	1	18	scientific	scientific	ADJ
cjfa-20690	1	19	quarterly	quarterly	ADJ
cjfa-20690	1	20	copernican	copernican	PROPN
cjfa-20690	1	21	journal	journal	PROPN
cjfa-20690	1	22	of	of	ADP
cjfa-20690	1	23	finance	finance	PROPN
cjfa-20690	1	24	&	&	CCONJ
cjfa-20690	1	25	accounting	accounting	PROPN
cjfa-20690	1	26	.	.	PUNCT
cjfa-20690	2	1	at	at	ADP
cjfa-20690	2	2	the	the	DET
cjfa-20690	2	3	beginning	beginning	NOUN
cjfa-20690	2	4	i	i	PRON
cjfa-20690	2	5	would	would	AUX
cjfa-20690	2	6	like	like	VERB
cjfa-20690	2	7	to	to	PART
cjfa-20690	2	8	give	give	VERB
cjfa-20690	2	9	special	special	ADJ
cjfa-20690	2	10	thanks	thank	NOUN
cjfa-20690	2	11	to	to	ADP
cjfa-20690	2	12	the	the	DET
cjfa-20690	2	13	authors	author	NOUN
cjfa-20690	2	14	,	,	PUNCT
cjfa-20690	2	15	reviewers	reviewer	NOUN
cjfa-20690	2	16	,	,	PUNCT
cjfa-20690	2	17	members	member	NOUN
cjfa-20690	2	18	of	of	ADP
cjfa-20690	2	19	the	the	DET
cjfa-20690	2	20	scientific	scientific	ADJ
cjfa-20690	2	21	council	council	NOUN
cjfa-20690	2	22	,	,	PUNCT
cjfa-20690	2	23	the	the	DET
cjfa-20690	2	24	editorial	editorial	ADJ
cjfa-20690	2	25	team	team	NOUN
cjfa-20690	2	26	and	and	CCONJ
cjfa-20690	2	27	to	to	ADP
cjfa-20690	2	28	everyone	everyone	PRON
cjfa-20690	2	29	,	,	PUNCT
cjfa-20690	2	30	who	who	PRON
cjfa-20690	2	31	has	have	AUX
cjfa-20690	2	32	contributed	contribute	VERB
cjfa-20690	2	33	to	to	ADP
cjfa-20690	2	34	the	the	DET
cjfa-20690	2	35	continuous	continuous	ADJ
cjfa-20690	2	36	development	development	NOUN
cjfa-20690	2	37	of	of	ADP
cjfa-20690	2	38	the	the	DET
cjfa-20690	2	39	journal	journal	NOUN
cjfa-20690	2	40	.	.	PUNCT
cjfa-20690	3	1	scientists	scientist	NOUN
cjfa-20690	3	2	from	from	ADP
cjfa-20690	3	3	various	various	ADJ
cjfa-20690	3	4	universities	university	NOUN
cjfa-20690	3	5	present	present	VERB
cjfa-20690	3	6	themes	theme	NOUN
cjfa-20690	3	7	related	relate	VERB
cjfa-20690	3	8	to	to	ADP
cjfa-20690	3	9	the	the	DET
cjfa-20690	3	10	different	different	ADJ
cjfa-20690	3	11	challenges	challenge	NOUN
cjfa-20690	3	12	of	of	ADP
cjfa-20690	3	13	contemporary	contemporary	ADJ
cjfa-20690	3	14	finances	finance	NOUN
cjfa-20690	3	15	.	.	PUNCT
cjfa-20690	4	1	in	in	ADP
cjfa-20690	4	2	the	the	DET
cjfa-20690	4	3	current	current	ADJ
cjfa-20690	4	4	issue	issue	NOUN
cjfa-20690	4	5	you	you	PRON
cjfa-20690	4	6	can	can	AUX
cjfa-20690	4	7	read	read	VERB
cjfa-20690	4	8	articles	article	NOUN
cjfa-20690	4	9	about	about	ADP
cjfa-20690	4	10	the	the	DET
cjfa-20690	4	11	scope	scope	NOUN
cjfa-20690	4	12	of	of	ADP
cjfa-20690	4	13	mobile	mobile	ADJ
cjfa-20690	4	14	banking	banking	NOUN
cjfa-20690	4	15	applications	application	NOUN
cjfa-20690	4	16	use	use	VERB
cjfa-20690	4	17	among	among	ADP
cjfa-20690	4	18	retail	retail	ADJ
cjfa-20690	4	19	bank	bank	NOUN
cjfa-20690	4	20	customers	customer	NOUN
cjfa-20690	4	21	in	in	ADP
cjfa-20690	4	22	poland	poland	PROPN
cjfa-20690	4	23	,	,	PUNCT
cjfa-20690	4	24	and	and	CCONJ
cjfa-20690	4	25	about	about	ADP
cjfa-20690	4	26	the	the	DET
cjfa-20690	4	27	effect	effect	NOUN
cjfa-20690	4	28	of	of	ADP
cjfa-20690	4	29	social	social	ADJ
cjfa-20690	4	30	capital	capital	NOUN
cjfa-20690	4	31	on	on	ADP
cjfa-20690	4	32	operational	operational	ADJ
cjfa-20690	4	33	performance	performance	NOUN
cjfa-20690	4	34	in	in	ADP
cjfa-20690	4	35	commercial	commercial	ADJ
cjfa-20690	4	36	banks	bank	NOUN
cjfa-20690	4	37	in	in	ADP
cjfa-20690	4	38	erbil	erbil	PROPN
cjfa-20690	4	39	,	,	PUNCT
cjfa-20690	4	40	the	the	DET
cjfa-20690	4	41	city	city	NOUN
cjfa-20690	4	42	in	in	ADP
cjfa-20690	4	43	iraq	iraq	PROPN
cjfa-20690	4	44	.	.	PUNCT
cjfa-20690	5	1	one	one	NUM
cjfa-20690	5	2	of	of	ADP
cjfa-20690	5	3	the	the	DET
cjfa-20690	5	4	articles	article	NOUN
cjfa-20690	5	5	is	be	AUX
cjfa-20690	5	6	devoted	devote	VERB
cjfa-20690	5	7	to	to	ADP
cjfa-20690	5	8	the	the	DET
cjfa-20690	5	9	effect	effect	NOUN
cjfa-20690	5	10	of	of	ADP
cjfa-20690	5	11	mandatory	mandatory	ADJ
cjfa-20690	5	12	dividend	dividend	NOUN
cjfa-20690	5	13	policy	policy	NOUN
cjfa-20690	5	14	on	on	ADP
cjfa-20690	5	15	agency	agency	NOUN
cjfa-20690	5	16	costs	cost	NOUN
cjfa-20690	5	17	of	of	ADP
cjfa-20690	5	18	listed	list	VERB
cjfa-20690	5	19	companies	company	NOUN
cjfa-20690	5	20	in	in	ADP
cjfa-20690	5	21	china	china	PROPN
cjfa-20690	5	22	.	.	PUNCT
cjfa-20690	6	1	you	you	PRON
cjfa-20690	6	2	will	will	AUX
cjfa-20690	6	3	be	be	AUX
cjfa-20690	6	4	able	able	ADJ
cjfa-20690	6	5	to	to	PART
cjfa-20690	6	6	find	find	VERB
cjfa-20690	6	7	an	an	DET
cjfa-20690	6	8	article	article	NOUN
cjfa-20690	6	9	about	about	ADP
cjfa-20690	6	10	traditional	traditional	ADJ
cjfa-20690	6	11	fiscal	fiscal	ADJ
cjfa-20690	6	12	devices	device	NOUN
cjfa-20690	6	13	in	in	ADP
cjfa-20690	6	14	poland	poland	PROPN
cjfa-20690	6	15	and	and	CCONJ
cjfa-20690	6	16	the	the	DET
cjfa-20690	6	17	concept	concept	NOUN
cjfa-20690	6	18	of	of	ADP
cjfa-20690	6	19	their	their	PRON
cjfa-20690	6	20	modernization	modernization	NOUN
cjfa-20690	6	21	.	.	PUNCT
cjfa-20690	7	1	the	the	DET
cjfa-20690	7	2	subject	subject	NOUN
cjfa-20690	7	3	of	of	ADP
cjfa-20690	7	4	another	another	DET
cjfa-20690	7	5	article	article	NOUN
cjfa-20690	7	6	concerns	concern	VERB
cjfa-20690	7	7	the	the	DET
cjfa-20690	7	8	impact	impact	NOUN
cjfa-20690	7	9	of	of	ADP
cjfa-20690	7	10	economic	economic	ADJ
cjfa-20690	7	11	aspects	aspect	NOUN
cjfa-20690	7	12	on	on	ADP
cjfa-20690	7	13	the	the	DET
cjfa-20690	7	14	decision	decision	NOUN
cjfa-20690	7	15	-	-	PUNCT
cjfa-20690	7	16	making	make	VERB
cjfa-20690	7	17	process	process	NOUN
cjfa-20690	7	18	on	on	ADP
cjfa-20690	7	19	modernization	modernization	NOUN
cjfa-20690	7	20	of	of	ADP
cjfa-20690	7	21	heating	heating	NOUN
cjfa-20690	7	22	sources	source	NOUN
cjfa-20690	7	23	used	use	VERB
cjfa-20690	7	24	by	by	ADP
cjfa-20690	7	25	households	household	NOUN
cjfa-20690	7	26	in	in	ADP
cjfa-20690	7	27	poland	poland	PROPN
cjfa-20690	7	28	.	.	PUNCT
cjfa-20690	8	1	the	the	DET
cjfa-20690	8	2	copernican	copernican	PROPN
cjfa-20690	8	3	journal	journal	PROPN
cjfa-20690	8	4	of	of	ADP
cjfa-20690	8	5	finance	finance	PROPN
cjfa-20690	8	6	&	&	CCONJ
cjfa-20690	8	7	accounting	accounting	NOUN
cjfa-20690	8	8	is	be	AUX
cjfa-20690	8	9	open	open	ADJ
cjfa-20690	8	10	to	to	ADP
cjfa-20690	8	11	all	all	DET
cjfa-20690	8	12	scientists	scientist	NOUN
cjfa-20690	8	13	from	from	ADP
cjfa-20690	8	14	all	all	DET
cjfa-20690	8	15	countries	country	NOUN
cjfa-20690	8	16	and	and	CCONJ
cjfa-20690	8	17	universities	university	NOUN
cjfa-20690	8	18	who	who	PRON
cjfa-20690	8	19	conduct	conduct	VERB
cjfa-20690	8	20	research	research	NOUN
cjfa-20690	8	21	in	in	ADP
cjfa-20690	8	22	the	the	DET
cjfa-20690	8	23	area	area	NOUN
cjfa-20690	8	24	of	of	ADP
cjfa-20690	8	25	interest	interest	NOUN
cjfa-20690	8	26	of	of	ADP
cjfa-20690	8	27	our	our	PRON
cjfa-20690	8	28	journal	journal	NOUN
cjfa-20690	8	29	.	.	PUNCT
cjfa-20690	9	1	as	as	SCONJ
cjfa-20690	9	2	always	always	ADV
cjfa-20690	9	3	i	i	PRON
cjfa-20690	9	4	encourage	encourage	VERB
cjfa-20690	9	5	you	you	PRON
cjfa-20690	9	6	to	to	PART
cjfa-20690	9	7	read	read	VERB
cjfa-20690	9	8	and	and	CCONJ
cjfa-20690	9	9	publish	publish	VERB
cjfa-20690	9	10	in	in	ADP
cjfa-20690	9	11	our	our	PRON
cjfa-20690	9	12	journal	journal	NOUN
cjfa-20690	9	13	.	.	PUNCT
cjfa-20690	10	1	yours	yours	PRON
cjfa-20690	10	2	sincerely	sincerely	ADV
cjfa-20690	10	3	,	,	PUNCT
cjfa-20690	10	4	executive	executive	ADJ
cjfa-20690	10	5	editor	editor	NOUN
cjfa-20690	10	6	,	,	PUNCT
cjfa-20690	10	7	dorota	dorota	PROPN
cjfa-20690	10	8	krupa	krupa	PROPN
cjfa-20690	10	9	,	,	PUNCT
cjfa-20690	10	10	ph.d	ph.d	PROPN
cjfa-20690	10	11	.	.	PUNCT