id	sid	tid	token	lemma	pos
cjfa-3272	1	1	copernican	copernican	PROPN
cjfa-3272	1	2	journal	journal	PROPN
cjfa-3272	1	3	of	of	ADP
cjfa-3272	1	4	finance	finance	PROPN
cjfa-3272	1	5	&	&	CCONJ
cjfa-3272	1	6	accounting	accounting	PROPN
cjfa-3272	1	7	e	e	PROPN
cjfa-3272	1	8	-	-	PROPN
cjfa-3272	1	9	issn	issn	PROPN
cjfa-3272	1	10	2300	2300	NUM
cjfa-3272	1	11	-	-	SYM
cjfa-3272	1	12	3065	3065	NUM
cjfa-3272	1	13	p	p	PROPN
cjfa-3272	1	14	-	-	PUNCT
cjfa-3272	1	15	issn	issn	PROPN
cjfa-3272	1	16	2300	2300	NUM
cjfa-3272	1	17	-	-	SYM
cjfa-3272	1	18	12402014	12402014	NUM
cjfa-3272	1	19	,	,	PUNCT
cjfa-3272	1	20	volume	volume	NOUN
cjfa-3272	1	21	3	3	NUM
cjfa-3272	1	22	,	,	PUNCT
cjfa-3272	1	23	issue	issue	NOUN
cjfa-3272	1	24	1	1	NUM
cjfa-3272	1	25	date	date	NOUN
cjfa-3272	1	26	of	of	ADP
cjfa-3272	1	27	submission	submission	NOUN
cjfa-3272	1	28	:	:	PUNCT
cjfa-3272	1	29	march	march	PROPN
cjfa-3272	1	30	3	3	NUM
cjfa-3272	1	31	,	,	PUNCT
cjfa-3272	1	32	2014	2014	NUM
cjfa-3272	1	33	;	;	PUNCT
cjfa-3272	1	34	date	date	NOUN
cjfa-3272	1	35	of	of	ADP
cjfa-3272	1	36	acceptance	acceptance	NOUN
cjfa-3272	1	37	:	:	PUNCT
cjfa-3272	1	38	march	march	PROPN
cjfa-3272	1	39	23	23	NUM
cjfa-3272	1	40	,	,	PUNCT
cjfa-3272	1	41	2014	2014	NUM
cjfa-3272	1	42	.	.	PUNCT
cjfa-3272	2	1	*	*	PUNCT
cjfa-3272	2	2	 	 	SPACE
cjfa-3272	2	3	contact	contact	NOUN
cjfa-3272	2	4	information	information	NOUN
cjfa-3272	2	5	:	:	PUNCT
cjfa-3272	2	6	bozkolos@umk.pl	bozkolos@umk.pl	PROPN
cjfa-3272	2	7	,	,	PUNCT
cjfa-3272	2	8	department	department	NOUN
cjfa-3272	2	9	of	of	ADP
cjfa-3272	2	10	finance	finance	NOUN
cjfa-3272	2	11	management	management	NOUN
cjfa-3272	2	12	,	,	PUNCT
cjfa-3272	2	13	faculty	faculty	NOUN
cjfa-3272	2	14	of	of	ADP
cjfa-3272	2	15	economic	economic	ADJ
cjfa-3272	2	16	sciences	science	NOUN
cjfa-3272	2	17	and	and	CCONJ
cjfa-3272	2	18	management	management	NOUN
cjfa-3272	2	19	,	,	PUNCT
cjfa-3272	2	20	nicolaus	nicolaus	PROPN
cjfa-3272	2	21	copernicus	copernicus	PROPN
cjfa-3272	2	22	university	university	PROPN
cjfa-3272	2	23	,	,	PUNCT
cjfa-3272	2	24	gagarina	gagarina	NOUN
cjfa-3272	2	25	13a	13a	NOUN
cjfa-3272	2	26	,	,	PUNCT
cjfa-3272	2	27	87	87	NUM
cjfa-3272	2	28	-	-	SYM
cjfa-3272	2	29	100	100	NUM
cjfa-3272	2	30	toruń	toruń	NOUN
cjfa-3272	2	31	,	,	PUNCT
cjfa-3272	2	32	poland	poland	PROPN
cjfa-3272	2	33	,	,	PUNCT
cjfa-3272	2	34	phone	phone	NOUN
cjfa-3272	2	35	:	:	PUNCT
cjfa-3272	2	36	56	56	NUM
cjfa-3272	2	37	611	611	NUM
cjfa-3272	2	38	48	48	NUM
cjfa-3272	2	39	99	99	NUM
cjfa-3272	2	40	.	.	PUNCT
cjfa-3272	3	1	*	*	PUNCT
cjfa-3272	3	2	*	*	PUNCT
cjfa-3272	3	3	 	 	SPACE
cjfa-3272	3	4	contact	contact	NOUN
cjfa-3272	3	5	information	information	NOUN
cjfa-3272	3	6	:	:	PUNCT
cjfa-3272	3	7	gvoss@wp.pl	gvoss@wp.pl	PROPN
cjfa-3272	3	8	,	,	PUNCT
cjfa-3272	3	9	department	department	NOUN
cjfa-3272	3	10	of	of	ADP
cjfa-3272	3	11	accounting	accounting	PROPN
cjfa-3272	3	12	,	,	PUNCT
cjfa-3272	3	13	torun	torun	PROPN
cjfa-3272	3	14	school	school	NOUN
cjfa-3272	3	15	of	of	ADP
cjfa-3272	3	16	banking	banking	NOUN
cjfa-3272	3	17	,	,	PUNCT
cjfa-3272	3	18	młodzieżowa	młodzieżowa	NOUN
cjfa-3272	3	19	31a	31a	NUM
cjfa-3272	3	20	,	,	PUNCT
cjfa-3272	3	21	87	87	NUM
cjfa-3272	3	22	-	-	SYM
cjfa-3272	3	23	100	100	NUM
cjfa-3272	3	24	toruń	toruń	NOUN
cjfa-3272	3	25	,	,	PUNCT
cjfa-3272	3	26	poland	poland	PROPN
cjfa-3272	3	27	,	,	PUNCT
cjfa-3272	3	28	phone	phone	NOUN
cjfa-3272	3	29	:	:	PUNCT
cjfa-3272	3	30	691	691	NUM
cjfa-3272	3	31	372	372	NUM
cjfa-3272	3	32	808	808	NUM
cjfa-3272	3	33	.	.	PUNCT
cjfa-3272	3	34	kołosowska	kołosowska	PROPN
cjfa-3272	3	35	b.	b.	PROPN
cjfa-3272	3	36	,	,	PUNCT
cjfa-3272	3	37	voss	voss	PROPN
cjfa-3272	3	38	g.	g.	PROPN
cjfa-3272	3	39	(	(	PUNCT
cjfa-3272	3	40	2014	2014	NUM
cjfa-3272	3	41	)	)	PUNCT
cjfa-3272	3	42	.	.	PUNCT
cjfa-3272	4	1	real	real	ADJ
cjfa-3272	4	2	options	option	NOUN
cjfa-3272	4	3	in	in	ADP
cjfa-3272	4	4	the	the	DET
cjfa-3272	4	5	assessment	assessment	NOUN
cjfa-3272	4	6	of	of	ADP
cjfa-3272	4	7	the	the	DET
cjfa-3272	4	8	company	company	NOUN
cjfa-3272	4	9	’s	’s	PART
cjfa-3272	4	10	pro	pro	ADJ
cjfa-3272	4	11	-	-	ADJ
cjfa-3272	4	12	ecological	ecological	ADJ
cjfa-3272	4	13	investments	investment	NOUN
cjfa-3272	4	14	.	.	PUNCT
cjfa-3272	5	1	copernican	copernican	PROPN
cjfa-3272	5	2	journal	journal	PROPN
cjfa-3272	5	3	of	of	ADP
cjfa-3272	5	4	finance	finance	PROPN
cjfa-3272	5	5	&	&	CCONJ
cjfa-3272	5	6	accounting	accounting	PROPN
cjfa-3272	5	7	,	,	PUNCT
cjfa-3272	5	8	3(1	3(1	NUM
cjfa-3272	5	9	)	)	PUNCT
cjfa-3272	5	10	,	,	PUNCT
cjfa-3272	5	11	83–95	83–95	NUM
cjfa-3272	5	12	.	.	PUNCT
cjfa-3272	6	1	http://dx.doi.org/10.12775/cjfa.2014.007	http://dx.doi.org/10.12775/cjfa.2014.007	PROPN
cjfa-3272	6	2	bożena	bożena	PROPN
cjfa-3272	6	3	kołosowska	kołosowska	PROPN
cjfa-3272	6	4	*	*	PROPN
cjfa-3272	6	5	nicolaus	nicolaus	PROPN
cjfa-3272	6	6	copernicus	copernicus	PROPN
cjfa-3272	6	7	university	university	PROPN
cjfa-3272	6	8	grażyna	grażyna	PROPN
cjfa-3272	6	9	voss	voss	PROPN
cjfa-3272	6	10	*	*	PROPN
cjfa-3272	6	11	*	*	PROPN
cjfa-3272	6	12	torun	torun	PROPN
cjfa-3272	6	13	school	school	NOUN
cjfa-3272	6	14	of	of	ADP
cjfa-3272	6	15	banking	banking	NOUN
cjfa-3272	6	16	authorised	authorise	VERB
cjfa-3272	6	17	adviser	adviser	NOUN
cjfa-3272	6	18	–	–	PUNCT
cjfa-3272	6	19	as	as	ADP
cjfa-3272	6	20	a	a	DET
cjfa-3272	6	21	company	company	NOUN
cjfa-3272	6	22	of	of	ADP
cjfa-3272	6	23	public	public	ADJ
cjfa-3272	6	24	trust	trust	NOUN
cjfa-3272	6	25	in	in	ADP
cjfa-3272	6	26	the	the	DET
cjfa-3272	6	27	newconnect	newconnect	ADJ
cjfa-3272	6	28	otc	otc	PROPN
cjfa-3272	6	29	(	(	PUNCT
cjfa-3272	6	30	over	over	ADP
cjfa-3272	6	31	-	-	PUNCT
cjfa-3272	6	32	the	the	DET
cjfa-3272	6	33	-	-	PUNCT
cjfa-3272	6	34	counter	counter	NOUN
cjfa-3272	6	35	)	)	PUNCT
cjfa-3272	6	36	exchange	exchange	NOUN
cjfa-3272	6	37	keywords	keyword	NOUN
cjfa-3272	6	38	:	:	PUNCT
cjfa-3272	6	39	auditing	audit	VERB
cjfa-3272	6	40	,	,	PUNCT
cjfa-3272	6	41	ethical	ethical	ADJ
cjfa-3272	6	42	standards	standard	NOUN
cjfa-3272	6	43	,	,	PUNCT
cjfa-3272	6	44	abuse	abuse	NOUN
cjfa-3272	6	45	of	of	ADP
cjfa-3272	6	46	.	.	PUNCT
cjfa-3272	7	1	j	j	PROPN
cjfa-3272	7	2	e	e	PROPN
cjfa-3272	7	3	l	l	NOUN
cjfa-3272	7	4	classification	classification	NOUN
cjfa-3272	7	5	:	:	PUNCT
cjfa-3272	8	1	g180	g180	PROPN
cjfa-3272	8	2	.	.	PUNCT
cjfa-3272	8	3	abstract	abstract	PROPN
cjfa-3272	8	4	:	:	PUNCT
cjfa-3272	8	5	the	the	DET
cjfa-3272	8	6	paper	paper	NOUN
cjfa-3272	8	7	notices	notice	VERB
cjfa-3272	8	8	that	that	SCONJ
cjfa-3272	8	9	authorised	authorise	VERB
cjfa-3272	8	10	advisers	adviser	NOUN
cjfa-3272	8	11	play	play	VERB
cjfa-3272	8	12	the	the	DET
cjfa-3272	8	13	role	role	NOUN
cjfa-3272	8	14	of	of	ADP
cjfa-3272	8	15	internal	internal	ADJ
cjfa-3272	8	16	auditors	auditor	NOUN
cjfa-3272	8	17	in	in	ADP
cjfa-3272	8	18	the	the	DET
cjfa-3272	8	19	companies	company	NOUN
cjfa-3272	8	20	listed	list	VERB
cjfa-3272	8	21	on	on	ADP
cjfa-3272	8	22	the	the	DET
cjfa-3272	8	23	newconnect	newconnect	ADJ
cjfa-3272	8	24	market	market	NOUN
cjfa-3272	8	25	.	.	PUNCT
cjfa-3272	9	1	in	in	ADP
cjfa-3272	9	2	principle	principle	NOUN
cjfa-3272	9	3	,	,	PUNCT
cjfa-3272	9	4	the	the	DET
cjfa-3272	9	5	issuers	issuer	NOUN
cjfa-3272	9	6	are	be	AUX
cjfa-3272	9	7	small	small	ADJ
cjfa-3272	9	8	and	and	CCONJ
cjfa-3272	9	9	medium	medium	ADJ
cjfa-3272	9	10	enterprises	enterprise	NOUN
cjfa-3272	9	11	who	who	PRON
cjfa-3272	9	12	expect	expect	VERB
cjfa-3272	9	13	adequate	adequate	ADJ
cjfa-3272	9	14	support	support	NOUN
cjfa-3272	9	15	and	and	CCONJ
cjfa-3272	9	16	help	help	NOUN
cjfa-3272	9	17	.	.	PUNCT
cjfa-3272	10	1	the	the	DET
cjfa-3272	10	2	advisers	adviser	NOUN
cjfa-3272	10	3	who	who	PRON
cjfa-3272	10	4	are	be	AUX
cjfa-3272	10	5	responsible	responsible	ADJ
cjfa-3272	10	6	for	for	ADP
cjfa-3272	10	7	proper	proper	ADJ
cjfa-3272	10	8	introduction	introduction	NOUN
cjfa-3272	10	9	and	and	CCONJ
cjfa-3272	10	10	servicing	servicing	NOUN
cjfa-3272	10	11	of	of	ADP
cjfa-3272	10	12	the	the	DET
cjfa-3272	10	13	companies	company	NOUN
cjfa-3272	10	14	on	on	ADP
cjfa-3272	10	15	the	the	DET
cjfa-3272	10	16	market	market	NOUN
cjfa-3272	10	17	must	must	AUX
cjfa-3272	10	18	of	of	ADP
cjfa-3272	10	19	course	course	NOUN
cjfa-3272	10	20	be	be	AUX
cjfa-3272	10	21	subject	subject	ADJ
cjfa-3272	10	22	to	to	ADP
cjfa-3272	10	23	appropriate	appropriate	ADJ
cjfa-3272	10	24	legal	legal	ADJ
cjfa-3272	10	25	regulations	regulation	NOUN
cjfa-3272	10	26	.	.	PUNCT
cjfa-3272	11	1	yet	yet	ADV
cjfa-3272	11	2	,	,	PUNCT
cjfa-3272	11	3	as	as	ADP
cjfa-3272	11	4	a	a	DET
cjfa-3272	11	5	rule	rule	NOUN
cjfa-3272	11	6	,	,	PUNCT
cjfa-3272	11	7	the	the	DET
cjfa-3272	11	8	over	over	ADP
cjfa-3272	11	9	-	-	PUNCT
cjfa-3272	11	10	the	the	DET
cjfa-3272	11	11	-	-	PUNCT
cjfa-3272	11	12	counter	counter	NOUN
cjfa-3272	11	13	market	market	NOUN
cjfa-3272	11	14	of	of	ADP
cjfa-3272	11	15	small	small	ADJ
cjfa-3272	11	16	and	and	CCONJ
cjfa-3272	11	17	medium	medium	ADJ
cjfa-3272	11	18	enterprises	enterprise	NOUN
cjfa-3272	11	19	’	'	PUNCT
cjfa-3272	11	20	stocks	stock	NOUN
cjfa-3272	11	21	is	be	AUX
cjfa-3272	11	22	subject	subject	ADJ
cjfa-3272	11	23	to	to	ADP
cjfa-3272	11	24	certain	certain	ADJ
cjfa-3272	11	25	simplifications	simplification	NOUN
cjfa-3272	11	26	which	which	PRON
cjfa-3272	11	27	cause	cause	VERB
cjfa-3272	11	28	that	that	SCONJ
cjfa-3272	11	29	not	not	PART
cjfa-3272	11	30	all	all	PRON
cjfa-3272	11	31	of	of	ADP
cjfa-3272	11	32	the	the	DET
cjfa-3272	11	33	issues	issue	NOUN
cjfa-3272	11	34	regarding	regard	VERB
cjfa-3272	11	35	the	the	DET
cjfa-3272	11	36	responsibility	responsibility	NOUN
cjfa-3272	11	37	of	of	ADP
cjfa-3272	11	38	authorised	authorise	VERB
cjfa-3272	11	39	advisers	adviser	NOUN
cjfa-3272	11	40	have	have	AUX
cjfa-3272	11	41	been	be	AUX
cjfa-3272	11	42	regulated	regulate	VERB
cjfa-3272	11	43	.	.	PUNCT
cjfa-3272	12	1	the	the	DET
cjfa-3272	12	2	introduction	introduction	NOUN
cjfa-3272	12	3	of	of	ADP
cjfa-3272	12	4	more	more	ADV
cjfa-3272	12	5	detailed	detailed	ADJ
cjfa-3272	12	6	regulations	regulation	NOUN
cjfa-3272	12	7	contributes	contribute	VERB
cjfa-3272	12	8	to	to	ADP
cjfa-3272	12	9	increasing	increase	VERB
cjfa-3272	12	10	the	the	DET
cjfa-3272	12	11	transparency	transparency	NOUN
cjfa-3272	12	12	of	of	ADP
cjfa-3272	12	13	the	the	DET
cjfa-3272	12	14	market	market	NOUN
cjfa-3272	12	15	and	and	CCONJ
cjfa-3272	12	16	to	to	ADP
cjfa-3272	12	17	assuring	assure	VERB
cjfa-3272	12	18	greater	great	ADJ
cjfa-3272	12	19	safety	safety	NOUN
cjfa-3272	12	20	for	for	ADP
cjfa-3272	12	21	its	its	PRON
cjfa-3272	12	22	participants	participant	NOUN
cjfa-3272	12	23	,	,	PUNCT
cjfa-3272	12	24	and	and	CCONJ
cjfa-3272	12	25	unethical	unethical	ADJ
cjfa-3272	12	26	behaviours	behaviour	NOUN
cjfa-3272	12	27	eliminate	eliminate	VERB
cjfa-3272	12	28	the	the	DET
cjfa-3272	12	29	entities	entity	NOUN
cjfa-3272	12	30	which	which	PRON
cjfa-3272	12	31	should	should	AUX
cjfa-3272	12	32	have	have	AUX
cjfa-3272	12	33	not	not	PART
cjfa-3272	12	34	been	be	AUX
cjfa-3272	12	35	present	present	ADJ
cjfa-3272	12	36	in	in	ADP
cjfa-3272	12	37	the	the	DET
cjfa-3272	12	38	list	list	NOUN
cjfa-3272	12	39	of	of	ADP
cjfa-3272	12	40	authorised	authorise	VERB
cjfa-3272	12	41	advisers	adviser	NOUN
cjfa-3272	12	42	.	.	PUNCT
cjfa-3272	13	1	bożena	bożena	PROPN
cjfa-3272	13	2	kołosowska	kołosowska	PROPN
cjfa-3272	13	3	,	,	PUNCT
cjfa-3272	13	4	grażyna	grażyna	PROPN
cjfa-3272	13	5	voss84	voss84	ADP
cjfa-3272	13	6	autoryzowany	autoryzowany	PROPN
cjfa-3272	13	7	doradca	doradca	PROPN
cjfa-3272	13	8	–	–	PUNCT
cjfa-3272	13	9	jako	jako	PROPN
cjfa-3272	13	10	spółka	spółka	NOUN
cjfa-3272	13	11	zaufania	zaufania	PROPN
cjfa-3272	13	12	publicznego	publicznego	NOUN
cjfa-3272	13	13	na	na	PART
cjfa-3272	13	14	alternatywnym	alternatywnym	VERB
cjfa-3272	13	15	rynku	rynku	ADJ
cjfa-3272	13	16	obrotu	obrotu	PROPN
cjfa-3272	13	17	giełdowego	giełdowego	PROPN
cjfa-3272	13	18	newconnect	newconnect	PROPN
cjfa-3272	13	19	słowa	słowa	PROPN
cjfa-3272	13	20	kluczowe	kluczowe	PROPN
cjfa-3272	13	21	:	:	PUNCT
cjfa-3272	13	22	audyt	audyt	PROPN
cjfa-3272	13	23	,	,	PUNCT
cjfa-3272	13	24	standardy	standardy	ADJ
cjfa-3272	13	25	etyczne	etyczne	PROPN
cjfa-3272	13	26	,	,	PUNCT
cjfa-3272	13	27	nadużycia	nadużycia	PROPN
cjfa-3272	13	28	.	.	PUNCT
cjfa-3272	14	1	klasyfikacja	klasyfikacja	PROPN
cjfa-3272	14	2	j	j	PROPN
cjfa-3272	14	3	e	e	PROPN
cjfa-3272	14	4	l	l	PROPN
cjfa-3272	14	5	:	:	PUNCT
cjfa-3272	15	1	g180	g180	PROPN
cjfa-3272	15	2	.	.	PUNCT
cjfa-3272	15	3	abstrakt	abstrakt	PROPN
cjfa-3272	15	4	:	:	PUNCT
cjfa-3272	15	5	w	w	PROPN
cjfa-3272	15	6	artykule	artykule	PROPN
cjfa-3272	15	7	dostrzegamy	dostrzegamy	NOUN
cjfa-3272	15	8	,	,	PUNCT
cjfa-3272	15	9	iż	iż	NOUN
cjfa-3272	15	10	autoryzowani	autoryzowani	NOUN
cjfa-3272	15	11	doradcy	doradcy	PROPN
cjfa-3272	15	12	pełnią	pełnią	NOUN
cjfa-3272	15	13	rolę	rolę	PROPN
cjfa-3272	15	14	audytorów	audytorów	NOUN
cjfa-3272	15	15	wewnętrznych	wewnętrznych	NOUN
cjfa-3272	15	16	w	w	NOUN
cjfa-3272	15	17	spółkach	spółkach	NOUN
cjfa-3272	15	18	notowanych	notowanych	VERB
cjfa-3272	15	19	na	na	PART
cjfa-3272	15	20	newconnect	newconnect	VERB
cjfa-3272	15	21	.	.	PUNCT
cjfa-3272	16	1	z	z	PROPN
cjfa-3272	16	2	założenia	założenia	PROPN
cjfa-3272	16	3	emitentami	emitentami	PROPN
cjfa-3272	16	4	są	są	PROPN
cjfa-3272	16	5	małe	małe	PROPN
cjfa-3272	16	6	i	i	PRON
cjfa-3272	16	7	średnie	średnie	PROPN
cjfa-3272	16	8	przedsiębiorstwa	przedsiębiorstwa	PROPN
cjfa-3272	16	9	,	,	PUNCT
cjfa-3272	16	10	które	które	PROPN
cjfa-3272	16	11	oczekują	oczekują	PROPN
cjfa-3272	16	12	odpowiedniego	odpowiedniego	ADJ
cjfa-3272	16	13	wsparcia	wsparcia	PROPN
cjfa-3272	16	14	i	i	PRON
cjfa-3272	16	15	pomocy	pomocy	VERB
cjfa-3272	16	16	.	.	PUNCT
cjfa-3272	17	1	doradcy	doradcy	PROPN
cjfa-3272	17	2	odpowiadając	odpowiadając	PROPN
cjfa-3272	17	3	za	za	PROPN
cjfa-3272	17	4	prawidłowe	prawidłowe	PROPN
cjfa-3272	17	5	wprowadzenie	wprowadzenie	PROPN
cjfa-3272	17	6	i	i	PRON
cjfa-3272	17	7	obsługę	obsługę	ADV
cjfa-3272	17	8	spółek	spółek	VERB
cjfa-3272	17	9	na	na	PROPN
cjfa-3272	17	10	rynku	rynku	ADJ
cjfa-3272	17	11	muszą	muszą	PROPN
cjfa-3272	17	12	oczywiście	oczywiście	VERB
cjfa-3272	17	13	podlegać	podlegać	PROPN
cjfa-3272	17	14	odpowiednim	odpowiednim	PROPN
cjfa-3272	17	15	regulacjom	regulacjom	PROPN
cjfa-3272	17	16	prawnym	prawnym	PROPN
cjfa-3272	17	17	.	.	PUNCT
cjfa-3272	18	1	jednakże	jednakże	PROPN
cjfa-3272	18	2	z	z	PROPN
cjfa-3272	18	3	założenia	założenia	NOUN
cjfa-3272	18	4	alternatywny	alternatywny	NOUN
cjfa-3272	18	5	system	system	NOUN
cjfa-3272	18	6	obrotu	obrotu	PROPN
cjfa-3272	18	7	akcjami	akcjami	PROPN
cjfa-3272	18	8	małych	małych	PROPN
cjfa-3272	18	9	i	i	PRON
cjfa-3272	18	10	średnich	średnich	PRON
cjfa-3272	18	11	przedsiębiorstw	przedsiębiorstw	PROPN
cjfa-3272	18	12	podlega	podlega	PROPN
cjfa-3272	18	13	pewnym	pewnym	PROPN
cjfa-3272	18	14	uproszczeniom	uproszczeniom	NOUN
cjfa-3272	18	15	,	,	PUNCT
cjfa-3272	18	16	które	które	PROPN
cjfa-3272	18	17	powodują	powodują	PROPN
cjfa-3272	18	18	,	,	PUNCT
cjfa-3272	18	19	iż	iż	NOUN
cjfa-3272	18	20	nie	nie	PROPN
cjfa-3272	18	21	wszystkie	wszystkie	PROPN
cjfa-3272	18	22	kwestie	kwestie	PROPN
cjfa-3272	18	23	dotyczące	dotyczące	PROPN
cjfa-3272	18	24	odpowiedzialności	odpowiedzialności	PROPN
cjfa-3272	18	25	autoryzowanych	autoryzowanych	PROPN
cjfa-3272	18	26	doradców	doradców	PROPN
cjfa-3272	18	27	zostały	zostały	PROPN
cjfa-3272	18	28	jeszcze	jeszcze	PROPN
cjfa-3272	18	29	uregulowane	uregulowane	PROPN
cjfa-3272	18	30	.	.	PUNCT
cjfa-3272	19	1	wprowadzanie	wprowadzanie	PROPN
cjfa-3272	19	2	coraz	coraz	PROPN
cjfa-3272	19	3	bardziej	bardziej	PROPN
cjfa-3272	19	4	szczegółowych	szczegółowych	PROPN
cjfa-3272	19	5	przepisów	przepisów	PROPN
cjfa-3272	19	6	przyczynia	przyczynia	PROPN
cjfa-3272	19	7	się	się	PROPN
cjfa-3272	19	8	do	do	VERB
cjfa-3272	19	9	zwiększenia	zwiększenia	PROPN
cjfa-3272	19	10	przejrzystości	przejrzystości	PROPN
cjfa-3272	19	11	rynku	rynku	PROPN
cjfa-3272	19	12	oraz	oraz	PROPN
cjfa-3272	19	13	do	do	AUX
cjfa-3272	19	14	zapewnienia	zapewnienia	PROPN
cjfa-3272	19	15	większego	większego	PROPN
cjfa-3272	19	16	bezpieczeństwa	bezpieczeństwa	PROPN
cjfa-3272	19	17	jego	jego	PROPN
cjfa-3272	19	18	uczestnikom	uczestnikom	PROPN
cjfa-3272	19	19	,	,	PUNCT
cjfa-3272	19	20	a	a	DET
cjfa-3272	19	21	nieetyczne	nieetyczne	PROPN
cjfa-3272	19	22	zachowania	zachowania	PROPN
cjfa-3272	19	23	eliminują	eliminują	PROPN
cjfa-3272	19	24	podmioty	podmioty	VERB
cjfa-3272	19	25	,	,	PUNCT
cjfa-3272	19	26	które	które	PROPN
cjfa-3272	19	27	nie	nie	PROPN
cjfa-3272	19	28	powinny	powinny	PROPN
cjfa-3272	19	29	pojawić	pojawić	VERB
cjfa-3272	19	30	się	się	PROPN
cjfa-3272	19	31	na	na	PROPN
cjfa-3272	19	32	liście	liście	PROPN
cjfa-3272	19	33	autoryzowanych	autoryzowanych	PROPN
cjfa-3272	19	34	doradców	doradców	PROPN
cjfa-3272	19	35	.	.	PUNCT
cjfa-3272	20	1	translated	translate	VERB
cjfa-3272	20	2	by	by	ADP
cjfa-3272	20	3	bożena	bożena	PROPN
cjfa-3272	20	4	kołosowska	kołosowska	PROPN
cjfa-3272	20	5	,	,	PUNCT
cjfa-3272	20	6	grażyna	grażyna	PROPN
cjfa-3272	20	7	voss	voss	PROPN
cjfa-3272	20	8	 	 	SPACE
cjfa-3272	20	9	introduction	introduction	NOUN
cjfa-3272	20	10	the	the	DET
cjfa-3272	20	11	profession	profession	NOUN
cjfa-3272	20	12	of	of	ADP
cjfa-3272	20	13	an	an	DET
cjfa-3272	20	14	auditor	auditor	NOUN
cjfa-3272	20	15	reaches	reach	VERB
cjfa-3272	20	16	back	back	ADV
cjfa-3272	20	17	into	into	ADP
cjfa-3272	20	18	the	the	DET
cjfa-3272	20	19	ancient	ancient	ADJ
cjfa-3272	20	20	history	history	NOUN
cjfa-3272	20	21	and	and	CCONJ
cjfa-3272	20	22	its	its	PRON
cjfa-3272	20	23	origin	origin	NOUN
cjfa-3272	20	24	is	be	AUX
cjfa-3272	20	25	estimated	estimate	VERB
cjfa-3272	20	26	for	for	ADP
cjfa-3272	20	27	approx	approx	PROPN
cjfa-3272	20	28	.	.	PUNCT
cjfa-3272	21	1	3000	3000	NUM
cjfa-3272	21	2	bc	bc	PROPN
cjfa-3272	21	3	and	and	CCONJ
cjfa-3272	21	4	relates	relate	VERB
cjfa-3272	21	5	to	to	ADP
cjfa-3272	21	6	the	the	DET
cjfa-3272	21	7	civilizational	civilizational	ADJ
cjfa-3272	21	8	development	development	NOUN
cjfa-3272	21	9	of	of	ADP
cjfa-3272	21	10	mesopotamia	mesopotamia	PROPN
cjfa-3272	21	11	.	.	PUNCT
cjfa-3272	22	1	the	the	DET
cjfa-3272	22	2	need	need	NOUN
cjfa-3272	22	3	of	of	ADP
cjfa-3272	22	4	introducing	introduce	VERB
cjfa-3272	22	5	control	control	NOUN
cjfa-3272	22	6	became	become	VERB
cjfa-3272	22	7	the	the	DET
cjfa-3272	22	8	answer	answer	NOUN
cjfa-3272	22	9	to	to	ADP
cjfa-3272	22	10	the	the	DET
cjfa-3272	22	11	growing	grow	VERB
cjfa-3272	22	12	need	need	NOUN
cjfa-3272	22	13	for	for	ADP
cjfa-3272	22	14	such	such	ADJ
cjfa-3272	22	15	type	type	NOUN
cjfa-3272	22	16	of	of	ADP
cjfa-3272	22	17	supervision	supervision	NOUN
cjfa-3272	22	18	in	in	ADP
cjfa-3272	22	19	the	the	DET
cjfa-3272	22	20	mesopotamian	mesopotamian	ADJ
cjfa-3272	22	21	mansions	mansion	NOUN
cjfa-3272	22	22	and	and	CCONJ
cjfa-3272	22	23	estates	estate	NOUN
cjfa-3272	22	24	.	.	PUNCT
cjfa-3272	23	1	at	at	ADP
cjfa-3272	23	2	that	that	DET
cjfa-3272	23	3	time	time	NOUN
cjfa-3272	23	4	,	,	PUNCT
cjfa-3272	23	5	the	the	DET
cjfa-3272	23	6	internal	internal	ADJ
cjfa-3272	23	7	control	control	NOUN
cjfa-3272	23	8	applied	apply	VERB
cjfa-3272	23	9	was	be	AUX
cjfa-3272	23	10	based	base	VERB
cjfa-3272	23	11	on	on	ADP
cjfa-3272	23	12	marks	mark	NOUN
cjfa-3272	23	13	,	,	PUNCT
cjfa-3272	23	14	dots	dot	NOUN
cjfa-3272	23	15	and	and	CCONJ
cjfa-3272	23	16	dashes	dash	NOUN
cjfa-3272	23	17	.	.	PUNCT
cjfa-3272	24	1	as	as	ADP
cjfa-3272	24	2	a	a	DET
cjfa-3272	24	3	result	result	NOUN
cjfa-3272	24	4	of	of	ADP
cjfa-3272	24	5	development	development	NOUN
cjfa-3272	24	6	over	over	ADP
cjfa-3272	24	7	thousands	thousand	NOUN
cjfa-3272	24	8	of	of	ADP
cjfa-3272	24	9	years	year	NOUN
cjfa-3272	24	10	,	,	PUNCT
cjfa-3272	24	11	two	two	NUM
cjfa-3272	24	12	types	type	NOUN
cjfa-3272	24	13	of	of	ADP
cjfa-3272	24	14	audit	audit	NOUN
cjfa-3272	24	15	can	can	AUX
cjfa-3272	24	16	be	be	AUX
cjfa-3272	24	17	distinguished	distinguish	VERB
cjfa-3272	24	18	:	:	PUNCT
cjfa-3272	24	19	the	the	DET
cjfa-3272	24	20	so	so	ADV
cjfa-3272	24	21	-	-	PUNCT
cjfa-3272	24	22	called	call	VERB
cjfa-3272	24	23	business	business	NOUN
cjfa-3272	24	24	audit	audit	NOUN
cjfa-3272	24	25	,	,	PUNCT
cjfa-3272	24	26	i.e.	i.e.	X
cjfa-3272	24	27	external	external	ADJ
cjfa-3272	24	28	and	and	CCONJ
cjfa-3272	24	29	internal	internal	ADJ
cjfa-3272	24	30	(	(	PUNCT
cjfa-3272	24	31	moeller	moeller	PROPN
cjfa-3272	24	32	2011	2011	NUM
cjfa-3272	24	33	,	,	PUNCT
cjfa-3272	24	34	25	25	NUM
cjfa-3272	24	35	)	)	PUNCT
cjfa-3272	24	36	.	.	PUNCT
cjfa-3272	25	1	external	external	ADJ
cjfa-3272	25	2	auditor	auditor	NOUN
cjfa-3272	25	3	is	be	AUX
cjfa-3272	25	4	a	a	DET
cjfa-3272	25	5	statutory	statutory	ADJ
cjfa-3272	25	6	auditor	auditor	NOUN
cjfa-3272	25	7	who	who	PRON
cjfa-3272	25	8	in	in	ADP
cjfa-3272	25	9	many	many	ADJ
cjfa-3272	25	10	countries	country	NOUN
cjfa-3272	25	11	obtains	obtain	VERB
cjfa-3272	25	12	his	his	PRON
cjfa-3272	25	13	authorisations	authorisation	NOUN
cjfa-3272	25	14	issued	issue	VERB
cjfa-3272	25	15	by	by	ADP
cjfa-3272	25	16	a	a	DET
cjfa-3272	25	17	national	national	ADJ
cjfa-3272	25	18	authority	authority	NOUN
cjfa-3272	25	19	and	and	CCONJ
cjfa-3272	25	20	is	be	AUX
cjfa-3272	25	21	included	include	VERB
cjfa-3272	25	22	in	in	ADP
cjfa-3272	25	23	an	an	DET
cjfa-3272	25	24	appropriate	appropriate	ADJ
cjfa-3272	25	25	professional	professional	ADJ
cjfa-3272	25	26	registry	registry	NOUN
cjfa-3272	25	27	.	.	PUNCT
cjfa-3272	26	1	the	the	DET
cjfa-3272	26	2	external	external	ADJ
cjfa-3272	26	3	auditor	auditor	NOUN
cjfa-3272	26	4	carries	carry	VERB
cjfa-3272	26	5	out	out	ADP
cjfa-3272	26	6	examinations	examination	NOUN
cjfa-3272	26	7	of	of	ADP
cjfa-3272	26	8	the	the	DET
cjfa-3272	26	9	financial	financial	ADJ
cjfa-3272	26	10	reports	report	NOUN
cjfa-3272	26	11	presented	present	VERB
cjfa-3272	26	12	by	by	ADP
cjfa-3272	26	13	a	a	DET
cjfa-3272	26	14	business	business	NOUN
cjfa-3272	26	15	unit	unit	NOUN
cjfa-3272	26	16	and	and	CCONJ
cjfa-3272	26	17	expresses	express	VERB
cjfa-3272	26	18	his/	his/	VERB
cjfa-3272	26	19	her	her	PRON
cjfa-3272	26	20	opinion	opinion	NOUN
cjfa-3272	26	21	together	together	ADV
cjfa-3272	26	22	with	with	ADP
cjfa-3272	26	23	publishing	publish	VERB
cjfa-3272	26	24	a	a	DET
cjfa-3272	26	25	report	report	NOUN
cjfa-3272	26	26	.	.	PUNCT
cjfa-3272	27	1	an	an	DET
cjfa-3272	27	2	internal	internal	ADJ
cjfa-3272	27	3	auditor	auditor	NOUN
cjfa-3272	27	4	is	be	AUX
cjfa-3272	27	5	an	an	DET
cjfa-3272	27	6	employee	employee	NOUN
cjfa-3272	27	7	of	of	ADP
cjfa-3272	27	8	the	the	DET
cjfa-3272	27	9	company	company	NOUN
cjfa-3272	27	10	and	and	CCONJ
cjfa-3272	27	11	he	he	PRON
cjfa-3272	27	12	/	/	PRON
cjfa-3272	28	1	she	she	PRON
cjfa-3272	28	2	carries	carry	VERB
cjfa-3272	28	3	out	out	ADP
cjfa-3272	28	4	independent	independent	ADJ
cjfa-3272	28	5	examination	examination	NOUN
cjfa-3272	28	6	in	in	ADP
cjfa-3272	28	7	the	the	DET
cjfa-3272	28	8	scope	scope	NOUN
cjfa-3272	28	9	of	of	ADP
cjfa-3272	28	10	applying	apply	VERB
cjfa-3272	28	11	correct	correct	ADJ
cjfa-3272	28	12	procedures	procedure	NOUN
cjfa-3272	28	13	,	,	PUNCT
cjfa-3272	28	14	both	both	CCONJ
cjfa-3272	28	15	in	in	ADP
cjfa-3272	28	16	the	the	DET
cjfa-3272	28	17	area	area	NOUN
cjfa-3272	28	18	of	of	ADP
cjfa-3272	28	19	finance	finance	NOUN
cjfa-3272	28	20	and	and	CCONJ
cjfa-3272	28	21	the	the	DET
cjfa-3272	28	22	operational	operational	ADJ
cjfa-3272	28	23	activities	activity	NOUN
cjfa-3272	28	24	of	of	ADP
cjfa-3272	28	25	the	the	DET
cjfa-3272	28	26	enterprise	enterprise	NOUN
cjfa-3272	28	27	.	.	PUNCT
cjfa-3272	29	1	in	in	ADP
cjfa-3272	29	2	its	its	PRON
cjfa-3272	29	3	simplest	simple	ADJ
cjfa-3272	29	4	form	form	NOUN
cjfa-3272	29	5	,	,	PUNCT
cjfa-3272	29	6	the	the	DET
cjfa-3272	29	7	internal	internal	ADJ
cjfa-3272	29	8	audit	audit	NOUN
cjfa-3272	29	9	takes	take	VERB
cjfa-3272	29	10	place	place	NOUN
cjfa-3272	29	11	when	when	SCONJ
cjfa-3272	29	12	an	an	DET
cjfa-3272	29	13	employee	employee	NOUN
cjfa-3272	29	14	reviews	review	VERB
cjfa-3272	29	15	the	the	DET
cjfa-3272	29	16	carried	carry	VERB
cjfa-3272	29	17	out	out	ADP
cjfa-3272	29	18	actions	action	NOUN
cjfa-3272	29	19	in	in	ADP
cjfa-3272	29	20	order	order	NOUN
cjfa-3272	29	21	to	to	PART
cjfa-3272	29	22	find	find	VERB
cjfa-3272	29	23	out	out	ADP
cjfa-3272	29	24	whether	whether	SCONJ
cjfa-3272	29	25	these	these	PRON
cjfa-3272	29	26	could	could	AUX
cjfa-3272	29	27	be	be	AUX
cjfa-3272	29	28	carried	carry	VERB
cjfa-3272	29	29	out	out	ADP
cjfa-3272	29	30	“	"	PUNCT
cjfa-3272	29	31	more	more	ADJ
cjfa-3272	29	32	effi	effi	PROPN
cjfa-3272	29	33	authorised	authorised	ADJ
cjfa-3272	29	34	adviser	adviser	NOUN
cjfa-3272	29	35	–	–	PUNCT
cjfa-3272	29	36	as	as	ADP
cjfa-3272	29	37	a	a	DET
cjfa-3272	29	38	company	company	NOUN
cjfa-3272	29	39	of	of	ADP
cjfa-3272	29	40	public	public	ADJ
cjfa-3272	29	41	trust	trust	NOUN
cjfa-3272	29	42	…	…	PUNCT
cjfa-3272	29	43	85	85	NUM
cjfa-3272	29	44	ciently	ciently	ADV
cjfa-3272	29	45	or	or	CCONJ
cjfa-3272	29	46	better	well	ADJ
cjfa-3272	29	47	”	"	PUNCT
cjfa-3272	29	48	.	.	PUNCT
cjfa-3272	30	1	by	by	ADP
cjfa-3272	30	2	engaging	engage	VERB
cjfa-3272	30	3	more	more	ADJ
cjfa-3272	30	4	people	people	NOUN
cjfa-3272	30	5	,	,	PUNCT
cjfa-3272	30	6	or	or	CCONJ
cjfa-3272	30	7	an	an	DET
cjfa-3272	30	8	external	external	ADJ
cjfa-3272	30	9	company	company	NOUN
cjfa-3272	30	10	,	,	PUNCT
cjfa-3272	30	11	in	in	ADP
cjfa-3272	30	12	these	these	DET
cjfa-3272	30	13	activities	activity	NOUN
cjfa-3272	30	14	,	,	PUNCT
cjfa-3272	30	15	the	the	DET
cjfa-3272	30	16	audit	audit	NOUN
cjfa-3272	30	17	becomes	becomes	AUX
cjfa-3272	30	18	broadened	broaden	VERB
cjfa-3272	30	19	with	with	ADP
cjfa-3272	30	20	the	the	DET
cjfa-3272	30	21	evaluation	evaluation	NOUN
cjfa-3272	30	22	by	by	ADP
cjfa-3272	30	23	given	give	VERB
cjfa-3272	30	24	persons	person	NOUN
cjfa-3272	30	25	of	of	ADP
cjfa-3272	30	26	certain	certain	ADJ
cjfa-3272	30	27	tasks	task	NOUN
cjfa-3272	30	28	,	,	PUNCT
cjfa-3272	30	29	taking	take	VERB
cjfa-3272	30	30	into	into	ADP
cjfa-3272	30	31	account	account	NOUN
cjfa-3272	30	32	the	the	DET
cjfa-3272	30	33	correctness	correctness	NOUN
cjfa-3272	30	34	and	and	CCONJ
cjfa-3272	30	35	effectiveness	effectiveness	NOUN
cjfa-3272	30	36	of	of	ADP
cjfa-3272	30	37	the	the	DET
cjfa-3272	30	38	performed	perform	VERB
cjfa-3272	30	39	tasks	task	NOUN
cjfa-3272	30	40	.	.	PUNCT
cjfa-3272	31	1	in	in	ADP
cjfa-3272	31	2	small	small	ADJ
cjfa-3272	31	3	enterprises	enterprise	NOUN
cjfa-3272	31	4	the	the	DET
cjfa-3272	31	5	owner	owner	NOUN
cjfa-3272	31	6	can	can	AUX
cjfa-3272	31	7	carry	carry	VERB
cjfa-3272	31	8	out	out	ADP
cjfa-3272	31	9	such	such	DET
cjfa-3272	31	10	a	a	DET
cjfa-3272	31	11	review	review	NOUN
cjfa-3272	31	12	of	of	ADP
cjfa-3272	31	13	actions	action	NOUN
cjfa-3272	31	14	by	by	ADP
cjfa-3272	31	15	himself	himself	PRON
cjfa-3272	31	16	,	,	PUNCT
cjfa-3272	31	17	but	but	CCONJ
cjfa-3272	31	18	when	when	SCONJ
cjfa-3272	31	19	the	the	DET
cjfa-3272	31	20	business	business	NOUN
cjfa-3272	31	21	unit	unit	NOUN
cjfa-3272	31	22	is	be	AUX
cjfa-3272	31	23	complex	complex	ADJ
cjfa-3272	31	24	and	and	CCONJ
cjfa-3272	31	25	covers	cover	VERB
cjfa-3272	31	26	many	many	ADJ
cjfa-3272	31	27	areas	area	NOUN
cjfa-3272	31	28	of	of	ADP
cjfa-3272	31	29	activities	activity	NOUN
cjfa-3272	31	30	,	,	PUNCT
cjfa-3272	31	31	it	it	PRON
cjfa-3272	31	32	is	be	AUX
cjfa-3272	31	33	worth	worth	ADJ
cjfa-3272	31	34	to	to	PART
cjfa-3272	31	35	commission	commission	VERB
cjfa-3272	31	36	such	such	ADJ
cjfa-3272	31	37	reviews	review	NOUN
cjfa-3272	31	38	to	to	PART
cjfa-3272	31	39	specialised	specialised	VERB
cjfa-3272	31	40	and	and	CCONJ
cjfa-3272	31	41	adequately	adequately	ADV
cjfa-3272	31	42	prepared	prepared	ADJ
cjfa-3272	31	43	employees	employee	NOUN
cjfa-3272	31	44	.	.	PUNCT
cjfa-3272	32	1	in	in	ADP
cjfa-3272	32	2	modern	modern	ADJ
cjfa-3272	32	3	understanding	understanding	NOUN
cjfa-3272	32	4	,	,	PUNCT
cjfa-3272	32	5	the	the	DET
cjfa-3272	32	6	internal	internal	ADJ
cjfa-3272	32	7	audit	audit	NOUN
cjfa-3272	32	8	fulfils	fulfil	VERB
cjfa-3272	32	9	a	a	DET
cjfa-3272	32	10	role	role	NOUN
cjfa-3272	32	11	of	of	ADP
cjfa-3272	32	12	evaluating	evaluate	VERB
cjfa-3272	32	13	the	the	DET
cjfa-3272	32	14	mechanisms	mechanism	NOUN
cjfa-3272	32	15	of	of	ADP
cjfa-3272	32	16	the	the	DET
cjfa-3272	32	17	management	management	NOUN
cjfa-3272	32	18	control	control	NOUN
cjfa-3272	32	19	and	and	CCONJ
cjfa-3272	32	20	has	have	VERB
cjfa-3272	32	21	an	an	DET
cjfa-3272	32	22	advisory	advisory	ADJ
cjfa-3272	32	23	function	function	NOUN
cjfa-3272	32	24	.	.	PUNCT
cjfa-3272	33	1	the	the	DET
cjfa-3272	33	2	internal	internal	ADJ
cjfa-3272	33	3	audit	audit	NOUN
cjfa-3272	33	4	focuses	focus	VERB
cjfa-3272	33	5	on	on	ADP
cjfa-3272	33	6	the	the	DET
cjfa-3272	33	7	shortcomings	shortcoming	NOUN
cjfa-3272	33	8	of	of	ADP
cjfa-3272	33	9	the	the	DET
cjfa-3272	33	10	systems	system	NOUN
cjfa-3272	33	11	’	'	PUNCT
cjfa-3272	33	12	functioning	function	VERB
cjfa-3272	33	13	and	and	CCONJ
cjfa-3272	33	14	also	also	ADV
cjfa-3272	33	15	on	on	ADP
cjfa-3272	33	16	advising	advise	VERB
cjfa-3272	33	17	and	and	CCONJ
cjfa-3272	33	18	supporting	support	VERB
cjfa-3272	33	19	the	the	DET
cjfa-3272	33	20	management	management	NOUN
cjfa-3272	33	21	staff	staff	NOUN
cjfa-3272	33	22	in	in	ADP
cjfa-3272	33	23	the	the	DET
cjfa-3272	33	24	scope	scope	NOUN
cjfa-3272	33	25	of	of	ADP
cjfa-3272	33	26	operational	operational	ADJ
cjfa-3272	33	27	control	control	PROPN
cjfa-3272	33	28	’s	’s	PART
cjfa-3272	33	29	effectiveness	effectiveness	NOUN
cjfa-3272	33	30	and	and	CCONJ
cjfa-3272	33	31	efficiency	efficiency	NOUN
cjfa-3272	33	32	(	(	PUNCT
cjfa-3272	33	33	winiarska	winiarska	NOUN
cjfa-3272	33	34	2013	2013	NUM
cjfa-3272	33	35	,	,	PUNCT
cjfa-3272	33	36	17	17	NUM
cjfa-3272	33	37	)	)	PUNCT
cjfa-3272	33	38	.	.	PUNCT
cjfa-3272	34	1	the	the	DET
cjfa-3272	34	2	research	research	NOUN
cjfa-3272	34	3	methodology	methodology	NOUN
cjfa-3272	34	4	and	and	CCONJ
cjfa-3272	34	5	the	the	DET
cjfa-3272	34	6	course	course	NOUN
cjfa-3272	34	7	of	of	ADP
cjfa-3272	34	8	the	the	DET
cjfa-3272	34	9	research	research	NOUN
cjfa-3272	34	10	process	process	NOUN
cjfa-3272	34	11	the	the	DET
cjfa-3272	34	12	aim	aim	NOUN
cjfa-3272	34	13	of	of	ADP
cjfa-3272	34	14	this	this	DET
cjfa-3272	34	15	paper	paper	NOUN
cjfa-3272	34	16	is	be	AUX
cjfa-3272	34	17	to	to	PART
cjfa-3272	34	18	present	present	VERB
cjfa-3272	34	19	the	the	DET
cjfa-3272	34	20	role	role	NOUN
cjfa-3272	34	21	an	an	DET
cjfa-3272	34	22	authorised	authorised	ADJ
cjfa-3272	34	23	adviser	adviser	NOUN
cjfa-3272	34	24	fulfils	fulfil	VERB
cjfa-3272	34	25	in	in	ADP
cjfa-3272	34	26	the	the	DET
cjfa-3272	34	27	process	process	NOUN
cjfa-3272	34	28	of	of	ADP
cjfa-3272	34	29	introducing	introduce	VERB
cjfa-3272	34	30	companies	company	NOUN
cjfa-3272	34	31	to	to	ADP
cjfa-3272	34	32	the	the	DET
cjfa-3272	34	33	market	market	NOUN
cjfa-3272	34	34	in	in	ADP
cjfa-3272	34	35	the	the	DET
cjfa-3272	34	36	over	over	ADP
cjfa-3272	34	37	-	-	PUNCT
cjfa-3272	34	38	the	the	DET
cjfa-3272	34	39	-	-	PUNCT
cjfa-3272	34	40	counter	counter	NOUN
cjfa-3272	34	41	(	(	PUNCT
cjfa-3272	34	42	otc	otc	PROPN
cjfa-3272	34	43	)	)	PUNCT
cjfa-3272	34	44	exchange	exchange	NOUN
cjfa-3272	34	45	,	,	PUNCT
cjfa-3272	34	46	fulfilling	fulfil	VERB
cjfa-3272	34	47	the	the	DET
cjfa-3272	34	48	companies	company	NOUN
cjfa-3272	34	49	’	’	PART
cjfa-3272	34	50	information	information	NOUN
cjfa-3272	34	51	duties	duty	NOUN
cjfa-3272	34	52	and	and	CCONJ
cjfa-3272	34	53	advising	advise	VERB
cjfa-3272	34	54	them	they	PRON
cjfa-3272	34	55	on	on	ADP
cjfa-3272	34	56	the	the	DET
cjfa-3272	34	57	functioning	functioning	NOUN
cjfa-3272	34	58	of	of	ADP
cjfa-3272	34	59	the	the	DET
cjfa-3272	34	60	instruments	instrument	NOUN
cjfa-3272	34	61	in	in	ADP
cjfa-3272	34	62	this	this	DET
cjfa-3272	34	63	system	system	NOUN
cjfa-3272	34	64	.	.	PUNCT
cjfa-3272	35	1	the	the	DET
cjfa-3272	35	2	paper	paper	NOUN
cjfa-3272	35	3	also	also	ADV
cjfa-3272	35	4	showcases	showcase	VERB
cjfa-3272	35	5	the	the	DET
cjfa-3272	35	6	importance	importance	NOUN
cjfa-3272	35	7	of	of	ADP
cjfa-3272	35	8	ethical	ethical	ADJ
cjfa-3272	35	9	behaviour	behaviour	NOUN
cjfa-3272	35	10	regarding	regard	VERB
cjfa-3272	35	11	the	the	DET
cjfa-3272	35	12	entities	entity	NOUN
cjfa-3272	35	13	joined	join	VERB
cjfa-3272	35	14	through	through	ADP
cjfa-3272	35	15	this	this	DET
cjfa-3272	35	16	exchange	exchange	NOUN
cjfa-3272	35	17	–	–	PUNCT
cjfa-3272	35	18	issuers	issuer	NOUN
cjfa-3272	35	19	,	,	PUNCT
cjfa-3272	35	20	investors	investor	NOUN
cjfa-3272	35	21	and	and	CCONJ
cjfa-3272	35	22	the	the	DET
cjfa-3272	35	23	otc	otc	PROPN
cjfa-3272	35	24	organiser	organiser	NOUN
cjfa-3272	35	25	,	,	PUNCT
cjfa-3272	35	26	who	who	PRON
cjfa-3272	35	27	is	be	AUX
cjfa-3272	35	28	the	the	DET
cjfa-3272	35	29	warsaw	warsaw	PROPN
cjfa-3272	35	30	stock	stock	NOUN
cjfa-3272	35	31	exchange	exchange	NOUN
cjfa-3272	35	32	;	;	PUNCT
cjfa-3272	35	33	and	and	CCONJ
cjfa-3272	35	34	whether	whether	SCONJ
cjfa-3272	35	35	the	the	DET
cjfa-3272	35	36	regulations	regulation	NOUN
cjfa-3272	35	37	of	of	ADP
cjfa-3272	35	38	“	"	PUNCT
cjfa-3272	35	39	good	good	ADJ
cjfa-3272	35	40	practices	practice	NOUN
cjfa-3272	35	41	of	of	ADP
cjfa-3272	35	42	the	the	DET
cjfa-3272	35	43	authorised	authorise	VERB
cjfa-3272	35	44	advisers	adviser	NOUN
cjfa-3272	35	45	in	in	ADP
cjfa-3272	35	46	newconnect	newconnect	PROPN
cjfa-3272	35	47	otc	otc	PROPN
cjfa-3272	35	48	”	"	PUNCT
cjfa-3272	35	49	constitute	constitute	VERB
cjfa-3272	35	50	legal	legal	ADJ
cjfa-3272	35	51	protection	protection	NOUN
cjfa-3272	35	52	against	against	ADP
cjfa-3272	35	53	the	the	DET
cjfa-3272	35	54	occurring	occur	VERB
cjfa-3272	35	55	improprieties	impropriety	NOUN
cjfa-3272	35	56	.	.	PUNCT
cjfa-3272	36	1	the	the	DET
cjfa-3272	36	2	basic	basic	ADJ
cjfa-3272	36	3	methods	method	NOUN
cjfa-3272	36	4	used	use	VERB
cjfa-3272	36	5	in	in	ADP
cjfa-3272	36	6	the	the	DET
cjfa-3272	36	7	process	process	NOUN
cjfa-3272	36	8	of	of	ADP
cjfa-3272	36	9	writing	writing	NOUN
cjfa-3272	36	10	of	of	ADP
cjfa-3272	36	11	this	this	DET
cjfa-3272	36	12	report	report	NOUN
cjfa-3272	36	13	were	be	AUX
cjfa-3272	36	14	:	:	PUNCT
cjfa-3272	36	15	analysis	analysis	NOUN
cjfa-3272	36	16	and	and	CCONJ
cjfa-3272	36	17	critical	critical	ADJ
cjfa-3272	36	18	assessment	assessment	NOUN
cjfa-3272	36	19	of	of	ADP
cjfa-3272	36	20	legal	legal	ADJ
cjfa-3272	36	21	acts	act	NOUN
cjfa-3272	36	22	,	,	PUNCT
cjfa-3272	36	23	the	the	DET
cjfa-3272	36	24	literature	literature	NOUN
cjfa-3272	36	25	,	,	PUNCT
cjfa-3272	36	26	the	the	DET
cjfa-3272	36	27	available	available	ADJ
cjfa-3272	36	28	studies	study	NOUN
cjfa-3272	36	29	carried	carry	VERB
cjfa-3272	36	30	out	out	ADP
cjfa-3272	36	31	also	also	ADV
cjfa-3272	36	32	by	by	ADP
cjfa-3272	36	33	other	other	ADJ
cjfa-3272	36	34	authors	author	NOUN
cjfa-3272	36	35	,	,	PUNCT
cjfa-3272	36	36	and	and	CCONJ
cjfa-3272	36	37	relating	relate	VERB
cjfa-3272	36	38	to	to	ADP
cjfa-3272	36	39	the	the	DET
cjfa-3272	36	40	study	study	NOUN
cjfa-3272	36	41	area	area	NOUN
cjfa-3272	36	42	.	.	PUNCT
cjfa-3272	37	1	the	the	DET
cjfa-3272	37	2	design	design	NOUN
cjfa-3272	37	3	of	of	ADP
cjfa-3272	37	4	the	the	DET
cjfa-3272	37	5	series	series	NOUN
cjfa-3272	37	6	,	,	PUNCT
cjfa-3272	37	7	postulates	postulate	NOUN
cjfa-3272	37	8	method	method	NOUN
cjfa-3272	37	9	was	be	AUX
cjfa-3272	37	10	also	also	ADV
cjfa-3272	37	11	used	use	VERB
cjfa-3272	37	12	deduction	deduction	NOUN
cjfa-3272	37	13	.	.	PUNCT
cjfa-3272	38	1	causes	cause	NOUN
cjfa-3272	38	2	of	of	ADP
cjfa-3272	38	3	internal	internal	ADJ
cjfa-3272	38	4	audit	audit	NOUN
cjfa-3272	38	5	’s	’s	PART
cjfa-3272	38	6	development	development	NOUN
cjfa-3272	38	7	in	in	ADP
cjfa-3272	38	8	the	the	DET
cjfa-3272	38	9	20th	20th	ADJ
cjfa-3272	38	10	century	century	NOUN
cjfa-3272	38	11	it	it	PRON
cjfa-3272	38	12	should	should	AUX
cjfa-3272	38	13	be	be	AUX
cjfa-3272	38	14	noted	note	VERB
cjfa-3272	38	15	that	that	SCONJ
cjfa-3272	38	16	the	the	DET
cjfa-3272	38	17	development	development	NOUN
cjfa-3272	38	18	of	of	ADP
cjfa-3272	38	19	internal	internal	ADJ
cjfa-3272	38	20	audits	audits	NOUN
cjfa-3272	38	21	in	in	ADP
cjfa-3272	38	22	the	the	DET
cjfa-3272	38	23	ancient	ancient	ADJ
cjfa-3272	38	24	times	time	NOUN
cjfa-3272	38	25	was	be	AUX
cjfa-3272	38	26	serving	serve	VERB
cjfa-3272	38	27	different	different	ADJ
cjfa-3272	38	28	objectives	objective	NOUN
cjfa-3272	38	29	than	than	ADP
cjfa-3272	38	30	the	the	DET
cjfa-3272	38	31	ones	one	NOUN
cjfa-3272	38	32	faced	face	VERB
cjfa-3272	38	33	by	by	ADP
cjfa-3272	38	34	internal	internal	ADJ
cjfa-3272	38	35	auditors	auditor	NOUN
cjfa-3272	38	36	at	at	ADP
cjfa-3272	38	37	the	the	DET
cjfa-3272	38	38	beginning	beginning	NOUN
cjfa-3272	38	39	of	of	ADP
cjfa-3272	38	40	the	the	DET
cjfa-3272	38	41	20th	20th	ADJ
cjfa-3272	38	42	century	century	NOUN
cjfa-3272	38	43	.	.	PUNCT
cjfa-3272	39	1	the	the	DET
cjfa-3272	39	2	perception	perception	NOUN
cjfa-3272	39	3	of	of	ADP
cjfa-3272	39	4	internal	internal	ADJ
cjfa-3272	39	5	auditors	auditor	NOUN
cjfa-3272	39	6	changed	change	VERB
cjfa-3272	39	7	significantly	significantly	ADV
cjfa-3272	39	8	in	in	ADP
cjfa-3272	39	9	1934	1934	NUM
cjfa-3272	39	10	when	when	SCONJ
cjfa-3272	39	11	the	the	DET
cjfa-3272	39	12	securities	security	NOUN
cjfa-3272	39	13	and	and	CCONJ
cjfa-3272	39	14	exchange	exchange	PROPN
cjfa-3272	39	15	commission	commission	PROPN
cjfa-3272	39	16	(	(	PUNCT
cjfa-3272	39	17	sec	sec	PROPN
cjfa-3272	39	18	)	)	PUNCT
cjfa-3272	39	19	was	be	AUX
cjfa-3272	39	20	created	create	VERB
cjfa-3272	39	21	in	in	ADP
cjfa-3272	39	22	the	the	DET
cjfa-3272	39	23	united	united	PROPN
cjfa-3272	39	24	states	states	PROPN
cjfa-3272	39	25	(	(	PUNCT
cjfa-3272	39	26	www.sec.gov	www.sec.gov	NUM
cjfa-3272	39	27	)	)	PUNCT
cjfa-3272	39	28	.	.	PUNCT
cjfa-3272	40	1	the	the	DET
cjfa-3272	40	2	effects	effect	NOUN
cjfa-3272	40	3	of	of	ADP
cjfa-3272	40	4	the	the	DET
cjfa-3272	40	5	great	great	ADJ
cjfa-3272	40	6	depression	depression	NOUN
cjfa-3272	40	7	of	of	ADP
cjfa-3272	40	8	1930s	1930	NOUN
cjfa-3272	40	9	caused	cause	VERB
cjfa-3272	40	10	that	that	SCONJ
cjfa-3272	40	11	the	the	DET
cjfa-3272	40	12	actions	action	NOUN
cjfa-3272	40	13	carried	carry	VERB
cjfa-3272	40	14	out	out	ADP
cjfa-3272	40	15	by	by	ADP
cjfa-3272	40	16	the	the	DET
cjfa-3272	40	17	sec	sec	PROPN
cjfa-3272	40	18	lead	lead	NOUN
cjfa-3272	40	19	to	to	ADP
cjfa-3272	40	20	the	the	DET
cjfa-3272	40	21	requirement	requirement	NOUN
cjfa-3272	40	22	bożena	bożena	PROPN
cjfa-3272	40	23	kołosowska	kołosowska	PROPN
cjfa-3272	40	24	,	,	PUNCT
cjfa-3272	40	25	grażyna	grażyna	PROPN
cjfa-3272	40	26	voss86	voss86	PROPN
cjfa-3272	40	27	of	of	ADP
cjfa-3272	40	28	financial	financial	ADJ
cjfa-3272	40	29	reports	report	NOUN
cjfa-3272	40	30	being	be	AUX
cjfa-3272	40	31	examined	examine	VERB
cjfa-3272	40	32	by	by	ADP
cjfa-3272	40	33	independent	independent	ADJ
cjfa-3272	40	34	external	external	ADJ
cjfa-3272	40	35	auditors	auditor	NOUN
cjfa-3272	40	36	.	.	PUNCT
cjfa-3272	41	1	the	the	DET
cjfa-3272	41	2	requirements	requirement	NOUN
cjfa-3272	41	3	introduced	introduce	VERB
cjfa-3272	41	4	by	by	ADP
cjfa-3272	41	5	the	the	DET
cjfa-3272	41	6	sec	sec	PROPN
cjfa-3272	41	7	also	also	ADV
cjfa-3272	41	8	obliged	oblige	VERB
cjfa-3272	41	9	the	the	DET
cjfa-3272	41	10	companies	company	NOUN
cjfa-3272	41	11	to	to	PART
cjfa-3272	41	12	appoint	appoint	VERB
cjfa-3272	41	13	internal	internal	ADJ
cjfa-3272	41	14	audit	audit	NOUN
cjfa-3272	41	15	cells	cell	NOUN
cjfa-3272	41	16	in	in	ADP
cjfa-3272	41	17	which	which	PRON
cjfa-3272	41	18	the	the	DET
cjfa-3272	41	19	applied	apply	VERB
cjfa-3272	41	20	procedures	procedure	NOUN
cjfa-3272	41	21	have	have	AUX
cjfa-3272	41	22	significantly	significantly	ADV
cjfa-3272	41	23	increased	increase	VERB
cjfa-3272	41	24	the	the	DET
cjfa-3272	41	25	trust	trust	NOUN
cjfa-3272	41	26	of	of	ADP
cjfa-3272	41	27	investors	investor	NOUN
cjfa-3272	41	28	in	in	ADP
cjfa-3272	41	29	the	the	DET
cjfa-3272	41	30	issuers	issuer	NOUN
cjfa-3272	41	31	emerging	emerge	VERB
cjfa-3272	41	32	on	on	ADP
cjfa-3272	41	33	the	the	DET
cjfa-3272	41	34	stock	stock	NOUN
cjfa-3272	41	35	exchange	exchange	NOUN
cjfa-3272	41	36	.	.	PUNCT
cjfa-3272	42	1	the	the	DET
cjfa-3272	42	2	tasks	task	NOUN
cjfa-3272	42	3	of	of	ADP
cjfa-3272	42	4	internal	internal	ADJ
cjfa-3272	42	5	auditors	auditor	NOUN
cjfa-3272	42	6	in	in	ADP
cjfa-3272	42	7	the	the	DET
cjfa-3272	42	8	first	first	ADJ
cjfa-3272	42	9	half	half	NOUN
cjfa-3272	42	10	of	of	ADP
cjfa-3272	42	11	the	the	DET
cjfa-3272	42	12	20th	20th	ADJ
cjfa-3272	42	13	century	century	NOUN
cjfa-3272	42	14	included	include	VERB
cjfa-3272	42	15	,	,	PUNCT
cjfa-3272	42	16	among	among	ADP
cjfa-3272	42	17	others	other	NOUN
cjfa-3272	42	18	,	,	PUNCT
cjfa-3272	42	19	to	to	PART
cjfa-3272	42	20	carry	carry	VERB
cjfa-3272	42	21	out	out	ADP
cjfa-3272	42	22	examinations	examination	NOUN
cjfa-3272	42	23	in	in	ADP
cjfa-3272	42	24	order	order	NOUN
cjfa-3272	42	25	to	to	PART
cjfa-3272	42	26	identify	identify	VERB
cjfa-3272	42	27	errors	error	NOUN
cjfa-3272	42	28	in	in	ADP
cjfa-3272	42	29	accounting	accounting	NOUN
cjfa-3272	42	30	(	(	PUNCT
cjfa-3272	42	31	meigs	meigs	PROPN
cjfa-3272	42	32	1960	1960	NUM
cjfa-3272	42	33	,	,	PUNCT
cjfa-3272	42	34	377	377	NUM
cjfa-3272	42	35	)	)	PUNCT
cjfa-3272	42	36	.	.	PUNCT
cjfa-3272	43	1	in	in	ADP
cjfa-3272	43	2	1942	1942	NUM
cjfa-3272	43	3	the	the	DET
cjfa-3272	43	4	iia	iia	PROPN
cjfa-3272	43	5	(	(	PUNCT
cjfa-3272	43	6	institute	institute	NOUN
cjfa-3272	43	7	of	of	ADP
cjfa-3272	43	8	internal	internal	ADJ
cjfa-3272	43	9	auditors	auditor	NOUN
cjfa-3272	43	10	)	)	PUNCT
cjfa-3272	43	11	was	be	AUX
cjfa-3272	43	12	established	establish	VERB
cjfa-3272	43	13	in	in	ADP
cjfa-3272	43	14	new	new	PROPN
cjfa-3272	43	15	york	york	PROPN
cjfa-3272	43	16	,	,	PUNCT
cjfa-3272	43	17	which	which	PRON
cjfa-3272	43	18	supported	support	VERB
cjfa-3272	43	19	internal	internal	ADJ
cjfa-3272	43	20	auditors	auditor	NOUN
cjfa-3272	43	21	in	in	ADP
cjfa-3272	43	22	their	their	PRON
cjfa-3272	43	23	professional	professional	ADJ
cjfa-3272	43	24	development	development	NOUN
cjfa-3272	43	25	and	and	CCONJ
cjfa-3272	43	26	which	which	PRON
cjfa-3272	43	27	in	in	ADP
cjfa-3272	43	28	time	time	NOUN
cjfa-3272	43	29	became	become	VERB
cjfa-3272	43	30	an	an	DET
cjfa-3272	43	31	international	international	ADJ
cjfa-3272	43	32	organisation	organisation	NOUN
cjfa-3272	43	33	.	.	PUNCT
cjfa-3272	44	1	in	in	ADP
cjfa-3272	44	2	the	the	DET
cjfa-3272	44	3	1990s	1990	NOUN
cjfa-3272	44	4	the	the	DET
cjfa-3272	44	5	companies	company	NOUN
cjfa-3272	44	6	working	work	VERB
cjfa-3272	44	7	in	in	ADP
cjfa-3272	44	8	the	the	DET
cjfa-3272	44	9	field	field	NOUN
cjfa-3272	44	10	of	of	ADP
cjfa-3272	44	11	external	external	ADJ
cjfa-3272	44	12	audit	audit	NOUN
cjfa-3272	44	13	(	(	PUNCT
cjfa-3272	44	14	in	in	ADP
cjfa-3272	44	15	the	the	DET
cjfa-3272	44	16	scope	scope	NOUN
cjfa-3272	44	17	of	of	ADP
cjfa-3272	44	18	financial	financial	ADJ
cjfa-3272	44	19	reports	report	NOUN
cjfa-3272	44	20	)	)	PUNCT
cjfa-3272	44	21	also	also	ADV
cjfa-3272	44	22	begun	begin	VERB
cjfa-3272	44	23	to	to	PART
cjfa-3272	44	24	take	take	VERB
cjfa-3272	44	25	on	on	ADP
cjfa-3272	44	26	some	some	PRON
cjfa-3272	44	27	of	of	ADP
cjfa-3272	44	28	the	the	DET
cjfa-3272	44	29	duties	duty	NOUN
cjfa-3272	44	30	of	of	ADP
cjfa-3272	44	31	internal	internal	ADJ
cjfa-3272	44	32	audits	audits	NOUN
cjfa-3272	44	33	(	(	PUNCT
cjfa-3272	44	34	regarding	regard	VERB
cjfa-3272	44	35	financial	financial	ADJ
cjfa-3272	44	36	audit	audit	NOUN
cjfa-3272	44	37	)	)	PUNCT
cjfa-3272	44	38	.	.	PUNCT
cjfa-3272	45	1	in	in	ADP
cjfa-3272	45	2	american	american	ADJ
cjfa-3272	45	3	companies	company	NOUN
cjfa-3272	45	4	this	this	DET
cjfa-3272	45	5	idea	idea	NOUN
cjfa-3272	45	6	was	be	AUX
cjfa-3272	45	7	very	very	ADV
cjfa-3272	45	8	much	much	ADV
cjfa-3272	45	9	supported	support	VERB
cjfa-3272	45	10	by	by	ADP
cjfa-3272	45	11	the	the	DET
cjfa-3272	45	12	management	management	NOUN
cjfa-3272	45	13	staff	staff	NOUN
cjfa-3272	45	14	.	.	PUNCT
cjfa-3272	46	1	initially	initially	ADV
cjfa-3272	46	2	the	the	DET
cjfa-3272	46	3	iia	iia	NOUN
cjfa-3272	46	4	was	be	AUX
cjfa-3272	46	5	against	against	ADP
cjfa-3272	46	6	such	such	ADJ
cjfa-3272	46	7	solutions	solution	NOUN
cjfa-3272	46	8	,	,	PUNCT
cjfa-3272	46	9	but	but	CCONJ
cjfa-3272	46	10	the	the	DET
cjfa-3272	46	11	problem	problem	NOUN
cjfa-3272	46	12	of	of	ADP
cjfa-3272	46	13	outsourcing	outsourcing	NOUN
cjfa-3272	46	14	came	come	VERB
cjfa-3272	46	15	into	into	ADP
cjfa-3272	46	16	existence	existence	NOUN
cjfa-3272	46	17	after	after	ADP
cjfa-3272	46	18	the	the	DET
cjfa-3272	46	19	bankruptcy	bankruptcy	NOUN
cjfa-3272	46	20	of	of	ADP
cjfa-3272	46	21	enron	enron	PROPN
cjfa-3272	46	22	,	,	PUNCT
cjfa-3272	46	23	where	where	SCONJ
cjfa-3272	46	24	the	the	DET
cjfa-3272	46	25	whole	whole	ADJ
cjfa-3272	46	26	internal	internal	ADJ
cjfa-3272	46	27	audit	audit	NOUN
cjfa-3272	46	28	department	department	NOUN
cjfa-3272	46	29	was	be	AUX
cjfa-3272	46	30	moved	move	VERB
cjfa-3272	46	31	to	to	ADP
cjfa-3272	46	32	an	an	DET
cjfa-3272	46	33	auditing	auditing	NOUN
cjfa-3272	46	34	company	company	NOUN
cjfa-3272	46	35	a.	a.	PROPN
cjfa-3272	46	36	andersen	andersen	PROPN
cjfa-3272	46	37	.	.	PUNCT
cjfa-3272	47	1	the	the	DET
cjfa-3272	47	2	occurring	occur	VERB
cjfa-3272	47	3	conflict	conflict	NOUN
cjfa-3272	47	4	of	of	ADP
cjfa-3272	47	5	interest	interest	NOUN
cjfa-3272	47	6	introduced	introduce	VERB
cjfa-3272	47	7	changes	change	NOUN
cjfa-3272	47	8	and	and	CCONJ
cjfa-3272	47	9	in	in	ADP
cjfa-3272	47	10	the	the	DET
cjfa-3272	47	11	process	process	NOUN
cjfa-3272	47	12	of	of	ADP
cjfa-3272	47	13	internal	internal	ADJ
cjfa-3272	47	14	audit	audit	NOUN
cjfa-3272	47	15	it	it	PRON
cjfa-3272	47	16	was	be	AUX
cjfa-3272	47	17	decided	decide	VERB
cjfa-3272	47	18	that	that	SCONJ
cjfa-3272	47	19	the	the	DET
cjfa-3272	47	20	company	company	NOUN
cjfa-3272	47	21	of	of	ADP
cjfa-3272	47	22	the	the	DET
cjfa-3272	47	23	statutory	statutory	ADJ
cjfa-3272	47	24	auditor	auditor	NOUN
cjfa-3272	47	25	can	can	AUX
cjfa-3272	47	26	not	not	PART
cjfa-3272	47	27	simultaneously	simultaneously	ADV
cjfa-3272	47	28	offer	offer	VERB
cjfa-3272	47	29	internal	internal	ADJ
cjfa-3272	47	30	audit	audit	NOUN
cjfa-3272	47	31	services	service	NOUN
cjfa-3272	47	32	(	(	PUNCT
cjfa-3272	47	33	sok	sok	PROPN
cjfa-3272	47	34	)	)	PUNCT
cjfa-3272	47	35	.	.	PUNCT
cjfa-3272	48	1	the	the	DET
cjfa-3272	48	2	solution	solution	NOUN
cjfa-3272	48	3	which	which	PRON
cjfa-3272	48	4	separates	separate	VERB
cjfa-3272	48	5	the	the	DET
cjfa-3272	48	6	internal	internal	ADJ
cjfa-3272	48	7	audit	audit	NOUN
cjfa-3272	48	8	and	and	CCONJ
cjfa-3272	48	9	requires	require	VERB
cjfa-3272	48	10	it	it	PRON
cjfa-3272	48	11	not	not	PART
cjfa-3272	48	12	to	to	PART
cjfa-3272	48	13	be	be	AUX
cjfa-3272	48	14	joined	join	VERB
cjfa-3272	48	15	with	with	ADP
cjfa-3272	48	16	the	the	DET
cjfa-3272	48	17	external	external	ADJ
cjfa-3272	48	18	audit	audit	NOUN
cjfa-3272	48	19	is	be	AUX
cjfa-3272	48	20	in	in	ADP
cjfa-3272	48	21	place	place	NOUN
cjfa-3272	48	22	until	until	ADP
cjfa-3272	48	23	today	today	NOUN
cjfa-3272	48	24	.	.	PUNCT
cjfa-3272	49	1	in	in	ADP
cjfa-3272	49	2	the	the	DET
cjfa-3272	49	3	polish	polish	ADJ
cjfa-3272	49	4	economy	economy	NOUN
cjfa-3272	49	5	the	the	DET
cjfa-3272	49	6	internal	internal	ADJ
cjfa-3272	49	7	audit	audit	NOUN
cjfa-3272	49	8	is	be	AUX
cjfa-3272	49	9	of	of	ADP
cjfa-3272	49	10	an	an	DET
cjfa-3272	49	11	optional	optional	ADJ
cjfa-3272	49	12	character	character	NOUN
cjfa-3272	49	13	,	,	PUNCT
cjfa-3272	49	14	but	but	CCONJ
cjfa-3272	49	15	according	accord	VERB
cjfa-3272	49	16	to	to	ADP
cjfa-3272	49	17	the	the	DET
cjfa-3272	49	18	public	public	ADJ
cjfa-3272	49	19	finance	finance	NOUN
cjfa-3272	49	20	act	act	VERB
cjfa-3272	49	21	the	the	DET
cjfa-3272	49	22	duty	duty	NOUN
cjfa-3272	49	23	of	of	ADP
cjfa-3272	49	24	audit	audit	NOUN
cjfa-3272	49	25	occurs	occur	VERB
cjfa-3272	49	26	only	only	ADV
cjfa-3272	49	27	in	in	ADP
cjfa-3272	49	28	the	the	DET
cjfa-3272	49	29	units	unit	NOUN
cjfa-3272	49	30	within	within	ADP
cjfa-3272	49	31	the	the	DET
cjfa-3272	49	32	public	public	ADJ
cjfa-3272	49	33	finance	finance	NOUN
cjfa-3272	49	34	sector	sector	NOUN
cjfa-3272	49	35	(	(	PUNCT
cjfa-3272	49	36	kołosowska	kołosowska	PROPN
cjfa-3272	49	37	b.	b.	PROPN
cjfa-3272	49	38	,	,	PUNCT
cjfa-3272	49	39	bartoszewicz	bartoszewicz	VERB
cjfa-3272	49	40	a.	a.	NOUN
cjfa-3272	49	41	(	(	PUNCT
cjfa-3272	49	42	2014	2014	NUM
cjfa-3272	49	43	)	)	PUNCT
cjfa-3272	49	44	art	art	NOUN
cjfa-3272	49	45	.	.	PUNCT
cjfa-3272	50	1	272	272	NUM
cjfa-3272	50	2	–	–	PUNCT
cjfa-3272	50	3	  	  	SPACE
cjfa-3272	50	4	–	–	PUNCT
cjfa-3272	50	5	296	296	NUM
cjfa-3272	50	6	,	,	PUNCT
cjfa-3272	50	7	chapter	chapter	NOUN
cjfa-3272	50	8	vi	vi	PROPN
cjfa-3272	50	9	of	of	ADP
cjfa-3272	50	10	the	the	DET
cjfa-3272	50	11	act	act	NOUN
cjfa-3272	50	12	from	from	ADP
cjfa-3272	50	13	27	27	NUM
cjfa-3272	50	14	august	august	PROPN
cjfa-3272	50	15	2009	2009	NUM
cjfa-3272	50	16	on	on	ADP
cjfa-3272	50	17	public	public	ADJ
cjfa-3272	50	18	finance	finance	NOUN
cjfa-3272	50	19	)	)	PUNCT
cjfa-3272	50	20	.	.	PUNCT
cjfa-3272	51	1	in	in	ADP
cjfa-3272	51	2	this	this	DET
cjfa-3272	51	3	paper	paper	NOUN
cjfa-3272	51	4	we	we	PRON
cjfa-3272	51	5	pay	pay	VERB
cjfa-3272	51	6	special	special	ADJ
cjfa-3272	51	7	attention	attention	NOUN
cjfa-3272	51	8	to	to	ADP
cjfa-3272	51	9	the	the	DET
cjfa-3272	51	10	authorised	authorised	ADJ
cjfa-3272	51	11	adviser	adviser	NOUN
cjfa-3272	51	12	,	,	PUNCT
cjfa-3272	51	13	who	who	PRON
cjfa-3272	51	14	plays	play	VERB
cjfa-3272	51	15	a	a	DET
cjfa-3272	51	16	very	very	ADV
cjfa-3272	51	17	important	important	ADJ
cjfa-3272	51	18	role	role	NOUN
cjfa-3272	51	19	in	in	ADP
cjfa-3272	51	20	the	the	DET
cjfa-3272	51	21	whole	whole	ADJ
cjfa-3272	51	22	process	process	NOUN
cjfa-3272	51	23	of	of	ADP
cjfa-3272	51	24	introducing	introduce	VERB
cjfa-3272	51	25	the	the	DET
cjfa-3272	51	26	company	company	NOUN
cjfa-3272	51	27	to	to	ADP
cjfa-3272	51	28	the	the	DET
cjfa-3272	51	29	otc	otc	PROPN
cjfa-3272	51	30	newconnect	newconnect	PROPN
cjfa-3272	51	31	exchange	exchange	PROPN
cjfa-3272	51	32	,	,	PUNCT
cjfa-3272	51	33	in	in	ADP
cjfa-3272	51	34	the	the	DET
cjfa-3272	51	35	company	company	NOUN
cjfa-3272	51	36	fulfilling	fulfil	VERB
cjfa-3272	51	37	its	its	PRON
cjfa-3272	51	38	information	information	NOUN
cjfa-3272	51	39	duties	duty	NOUN
cjfa-3272	51	40	and	and	CCONJ
cjfa-3272	51	41	in	in	ADP
cjfa-3272	51	42	the	the	DET
cjfa-3272	51	43	whole	whole	ADJ
cjfa-3272	51	44	process	process	NOUN
cjfa-3272	51	45	of	of	ADP
cjfa-3272	51	46	its	its	PRON
cjfa-3272	51	47	instruments	instrument	NOUN
cjfa-3272	51	48	’	'	PUNCT
cjfa-3272	51	49	functioning	function	VERB
cjfa-3272	51	50	within	within	ADP
cjfa-3272	51	51	the	the	DET
cjfa-3272	51	52	otc	otc	PROPN
cjfa-3272	51	53	.	.	PUNCT
cjfa-3272	52	1	the	the	DET
cjfa-3272	52	2	adviser	adviser	NOUN
cjfa-3272	52	3	is	be	AUX
cjfa-3272	52	4	an	an	DET
cjfa-3272	52	5	investment	investment	NOUN
cjfa-3272	52	6	company	company	NOUN
cjfa-3272	52	7	or	or	CCONJ
cjfa-3272	52	8	another	another	DET
cjfa-3272	52	9	entity	entity	NOUN
cjfa-3272	52	10	offering	offer	VERB
cjfa-3272	52	11	services	service	NOUN
cjfa-3272	52	12	related	relate	VERB
cjfa-3272	52	13	to	to	ADP
cjfa-3272	52	14	economic	economic	ADJ
cjfa-3272	52	15	trading	trading	NOUN
cjfa-3272	52	16	,	,	PUNCT
cjfa-3272	52	17	including	include	VERB
cjfa-3272	52	18	financial	financial	ADJ
cjfa-3272	52	19	advice	advice	NOUN
cjfa-3272	52	20	,	,	PUNCT
cjfa-3272	52	21	legal	legal	ADJ
cjfa-3272	52	22	advice	advice	NOUN
cjfa-3272	52	23	or	or	CCONJ
cjfa-3272	52	24	financial	financial	ADJ
cjfa-3272	52	25	audit	audit	NOUN
cjfa-3272	52	26	.	.	PUNCT
cjfa-3272	53	1	the	the	DET
cjfa-3272	53	2	adviser	adviser	NOUN
cjfa-3272	53	3	needs	need	VERB
cjfa-3272	53	4	to	to	PART
cjfa-3272	53	5	be	be	AUX
cjfa-3272	53	6	registered	register	VERB
cjfa-3272	53	7	on	on	ADP
cjfa-3272	53	8	the	the	DET
cjfa-3272	53	9	list	list	NOUN
cjfa-3272	53	10	kept	keep	VERB
cjfa-3272	53	11	by	by	ADP
cjfa-3272	53	12	the	the	DET
cjfa-3272	53	13	organiser	organiser	NOUN
cjfa-3272	53	14	of	of	ADP
cjfa-3272	53	15	the	the	DET
cjfa-3272	53	16	over	over	ADP
cjfa-3272	53	17	-	-	PUNCT
cjfa-3272	53	18	the	the	DET
cjfa-3272	53	19	-	-	PUNCT
cjfa-3272	53	20	counter	counter	NOUN
cjfa-3272	53	21	(	(	PUNCT
cjfa-3272	53	22	otc	otc	PROPN
cjfa-3272	53	23	)	)	PUNCT
cjfa-3272	53	24	exchange	exchange	NOUN
cjfa-3272	53	25	,	,	PUNCT
cjfa-3272	53	26	who	who	PRON
cjfa-3272	53	27	is	be	AUX
cjfa-3272	53	28	the	the	DET
cjfa-3272	53	29	warsaw	warsaw	PROPN
cjfa-3272	53	30	stock	stock	PROPN
cjfa-3272	53	31	exchange	exchange	PROPN
cjfa-3272	53	32	(	(	PUNCT
cjfa-3272	53	33	http://www.ipo.pl	http://www.ipo.pl	PROPN
cjfa-3272	53	34	)	)	PUNCT
cjfa-3272	53	35	.	.	PUNCT
cjfa-3272	54	1	ethical	ethical	ADJ
cjfa-3272	54	2	norms	norm	NOUN
cjfa-3272	54	3	in	in	ADP
cjfa-3272	54	4	internal	internal	ADJ
cjfa-3272	54	5	audit	audit	NOUN
cjfa-3272	54	6	the	the	DET
cjfa-3272	54	7	rules	rule	NOUN
cjfa-3272	54	8	of	of	ADP
cjfa-3272	54	9	ethical	ethical	ADJ
cjfa-3272	54	10	behaviours	behaviour	NOUN
cjfa-3272	54	11	have	have	AUX
cjfa-3272	54	12	been	be	AUX
cjfa-3272	54	13	subject	subject	ADJ
cjfa-3272	54	14	of	of	ADP
cjfa-3272	54	15	interest	interest	NOUN
cjfa-3272	54	16	for	for	ADP
cjfa-3272	54	17	centuries	century	NOUN
cjfa-3272	54	18	and	and	CCONJ
cjfa-3272	54	19	reach	reach	VERB
cjfa-3272	54	20	back	back	ADV
cjfa-3272	54	21	to	to	ADP
cjfa-3272	54	22	the	the	DET
cjfa-3272	54	23	ancient	ancient	ADJ
cjfa-3272	54	24	times	time	NOUN
cjfa-3272	54	25	.	.	PUNCT
cjfa-3272	55	1	the	the	DET
cjfa-3272	55	2	history	history	NOUN
cjfa-3272	55	3	knows	know	VERB
cjfa-3272	55	4	many	many	ADJ
cjfa-3272	55	5	cases	case	NOUN
cjfa-3272	55	6	of	of	ADP
cjfa-3272	55	7	falls	fall	NOUN
cjfa-3272	55	8	states	state	NOUN
cjfa-3272	55	9	,	,	PUNCT
cjfa-3272	55	10	authorised	authorise	VERB
cjfa-3272	55	11	adviser	adviser	NOUN
cjfa-3272	55	12	–	–	PUNCT
cjfa-3272	55	13	as	as	ADP
cjfa-3272	55	14	a	a	DET
cjfa-3272	55	15	company	company	NOUN
cjfa-3272	55	16	of	of	ADP
cjfa-3272	55	17	public	public	ADJ
cjfa-3272	55	18	trust	trust	NOUN
cjfa-3272	55	19	…	…	PUNCT
cjfa-3272	55	20	87	87	NUM
cjfa-3272	55	21	financial	financial	ADJ
cjfa-3272	55	22	crises	crisis	NOUN
cjfa-3272	55	23	and	and	CCONJ
cjfa-3272	55	24	bankruptcy	bankruptcy	NOUN
cjfa-3272	55	25	of	of	ADP
cjfa-3272	55	26	stock	stock	NOUN
cjfa-3272	55	27	companies	company	NOUN
cjfa-3272	55	28	caused	cause	VERB
cjfa-3272	55	29	by	by	ADP
cjfa-3272	55	30	the	the	DET
cjfa-3272	55	31	lack	lack	NOUN
cjfa-3272	55	32	of	of	ADP
cjfa-3272	55	33	ethical	ethical	ADJ
cjfa-3272	55	34	behaviour	behaviour	NOUN
cjfa-3272	55	35	in	in	ADP
cjfa-3272	55	36	their	their	PRON
cjfa-3272	55	37	management	management	NOUN
cjfa-3272	55	38	(	(	PUNCT
cjfa-3272	55	39	sawicki	sawicki	NOUN
cjfa-3272	55	40	2013	2013	NUM
cjfa-3272	55	41	,	,	PUNCT
cjfa-3272	55	42	239	239	NUM
cjfa-3272	55	43	)	)	PUNCT
cjfa-3272	55	44	.	.	PUNCT
cjfa-3272	56	1	integrity	integrity	NOUN
cjfa-3272	56	2	and	and	CCONJ
cjfa-3272	56	3	ethical	ethical	ADJ
cjfa-3272	56	4	values	value	NOUN
cjfa-3272	56	5	are	be	AUX
cjfa-3272	56	6	defined	define	VERB
cjfa-3272	56	7	by	by	ADP
cjfa-3272	56	8	the	the	DET
cjfa-3272	56	9	top	top	ADJ
cjfa-3272	56	10	management	management	NOUN
cjfa-3272	56	11	.	.	PUNCT
cjfa-3272	57	1	we	we	PRON
cjfa-3272	57	2	can	can	AUX
cjfa-3272	57	3	state	state	VERB
cjfa-3272	57	4	,	,	PUNCT
cjfa-3272	57	5	that	that	SCONJ
cjfa-3272	57	6	the	the	DET
cjfa-3272	57	7	economic	economic	ADJ
cjfa-3272	57	8	unit	unit	NOUN
cjfa-3272	57	9	which	which	PRON
cjfa-3272	57	10	prepared	prepare	VERB
cjfa-3272	57	11	an	an	DET
cjfa-3272	57	12	ethical	ethical	ADJ
cjfa-3272	57	13	code	code	NOUN
cjfa-3272	57	14	and	and	CCONJ
cjfa-3272	57	15	has	have	VERB
cjfa-3272	57	16	all	all	PRON
cjfa-3272	57	17	of	of	ADP
cjfa-3272	57	18	its	its	PRON
cjfa-3272	57	19	employees	employee	NOUN
cjfa-3272	57	20	adhering	adhere	VERB
cjfa-3272	57	21	to	to	ADP
cjfa-3272	57	22	this	this	DET
cjfa-3272	57	23	code	code	NOUN
cjfa-3272	57	24	,	,	PUNCT
cjfa-3272	57	25	has	have	VERB
cjfa-3272	57	26	an	an	DET
cjfa-3272	57	27	adequate	adequate	ADJ
cjfa-3272	57	28	set	set	NOUN
cjfa-3272	57	29	of	of	ADP
cjfa-3272	57	30	values	value	NOUN
cjfa-3272	57	31	.	.	PUNCT
cjfa-3272	58	1	such	such	ADJ
cjfa-3272	58	2	code	code	NOUN
cjfa-3272	58	3	can	can	AUX
cjfa-3272	58	4	be	be	AUX
cjfa-3272	58	5	an	an	DET
cjfa-3272	58	6	important	important	ADJ
cjfa-3272	58	7	element	element	NOUN
cjfa-3272	58	8	of	of	ADP
cjfa-3272	58	9	control	control	NOUN
cjfa-3272	58	10	.	.	PUNCT
cjfa-3272	59	1	in	in	ADP
cjfa-3272	59	2	case	case	NOUN
cjfa-3272	59	3	if	if	SCONJ
cjfa-3272	59	4	the	the	DET
cjfa-3272	59	5	code	code	NOUN
cjfa-3272	59	6	is	be	AUX
cjfa-3272	59	7	not	not	PART
cjfa-3272	59	8	adhered	adhere	VERB
cjfa-3272	59	9	to	to	ADP
cjfa-3272	59	10	or	or	CCONJ
cjfa-3272	59	11	its	its	PRON
cjfa-3272	59	12	rules	rule	NOUN
cjfa-3272	59	13	are	be	AUX
cjfa-3272	59	14	being	be	AUX
cjfa-3272	59	15	broken	break	VERB
cjfa-3272	59	16	as	as	ADP
cjfa-3272	59	17	a	a	DET
cjfa-3272	59	18	result	result	NOUN
cjfa-3272	59	19	of	of	ADP
cjfa-3272	59	20	a	a	DET
cjfa-3272	59	21	lack	lack	NOUN
cjfa-3272	59	22	of	of	ADP
cjfa-3272	59	23	knowledge	knowledge	NOUN
cjfa-3272	59	24	or	or	CCONJ
cjfa-3272	59	25	deliberate	deliberate	ADJ
cjfa-3272	59	26	actions	action	NOUN
cjfa-3272	59	27	,	,	PUNCT
cjfa-3272	59	28	the	the	DET
cjfa-3272	59	29	surrounding	surrounding	NOUN
cjfa-3272	59	30	of	of	ADP
cjfa-3272	59	31	such	such	ADJ
cjfa-3272	59	32	enterprise	enterprise	NOUN
cjfa-3272	59	33	is	be	AUX
cjfa-3272	59	34	in	in	ADP
cjfa-3272	59	35	the	the	DET
cjfa-3272	59	36	danger	danger	NOUN
cjfa-3272	59	37	of	of	ADP
cjfa-3272	59	38	an	an	DET
cjfa-3272	59	39	increased	increase	VERB
cjfa-3272	59	40	level	level	NOUN
cjfa-3272	59	41	of	of	ADP
cjfa-3272	59	42	risk	risk	NOUN
cjfa-3272	59	43	as	as	ADP
cjfa-3272	59	44	a	a	DET
cjfa-3272	59	45	result	result	NOUN
cjfa-3272	59	46	of	of	ADP
cjfa-3272	59	47	the	the	DET
cjfa-3272	59	48	dishonesties	dishonesty	NOUN
cjfa-3272	59	49	taking	take	VERB
cjfa-3272	59	50	place	place	NOUN
cjfa-3272	59	51	.	.	PUNCT
cjfa-3272	60	1	it	it	PRON
cjfa-3272	60	2	can	can	AUX
cjfa-3272	60	3	also	also	ADV
cjfa-3272	60	4	happen	happen	VERB
cjfa-3272	60	5	,	,	PUNCT
cjfa-3272	60	6	that	that	SCONJ
cjfa-3272	60	7	the	the	DET
cjfa-3272	60	8	employees	employee	NOUN
cjfa-3272	60	9	are	be	AUX
cjfa-3272	60	10	partially	partially	ADV
cjfa-3272	60	11	unaware	unaware	ADJ
cjfa-3272	60	12	that	that	SCONJ
cjfa-3272	60	13	their	their	PRON
cjfa-3272	60	14	behaviour	behaviour	NOUN
cjfa-3272	60	15	is	be	AUX
cjfa-3272	60	16	against	against	ADP
cjfa-3272	60	17	the	the	DET
cjfa-3272	60	18	interests	interest	NOUN
cjfa-3272	60	19	of	of	ADP
cjfa-3272	60	20	their	their	PRON
cjfa-3272	60	21	company	company	NOUN
cjfa-3272	60	22	.	.	PUNCT
cjfa-3272	61	1	each	each	DET
cjfa-3272	61	2	profession	profession	NOUN
cjfa-3272	61	3	requires	require	VERB
cjfa-3272	61	4	the	the	DET
cjfa-3272	61	5	worker	worker	NOUN
cjfa-3272	61	6	to	to	PART
cjfa-3272	61	7	adhere	adhere	VERB
cjfa-3272	61	8	to	to	ADP
cjfa-3272	61	9	the	the	DET
cjfa-3272	61	10	generally	generally	ADV
cjfa-3272	61	11	accepted	accept	VERB
cjfa-3272	61	12	professional	professional	ADJ
cjfa-3272	61	13	standards	standard	NOUN
cjfa-3272	61	14	,	,	PUNCT
cjfa-3272	61	15	for	for	ADP
cjfa-3272	61	16	internal	internal	ADJ
cjfa-3272	61	17	auditors	auditor	NOUN
cjfa-3272	61	18	these	these	PRON
cjfa-3272	61	19	are	be	AUX
cjfa-3272	61	20	the	the	DET
cjfa-3272	61	21	international	international	ADJ
cjfa-3272	61	22	professional	professional	ADJ
cjfa-3272	61	23	practices	practice	NOUN
cjfa-3272	61	24	framework	framework	NOUN
cjfa-3272	61	25	for	for	ADP
cjfa-3272	61	26	internal	internal	ADJ
cjfa-3272	61	27	auditors	auditor	NOUN
cjfa-3272	61	28	,	,	PUNCT
cjfa-3272	61	29	issued	issue	VERB
cjfa-3272	61	30	by	by	ADP
cjfa-3272	61	31	the	the	DET
cjfa-3272	61	32	institute	institute	PROPN
cjfa-3272	61	33	of	of	ADP
cjfa-3272	61	34	internal	internal	ADJ
cjfa-3272	61	35	auditors	auditor	NOUN
cjfa-3272	61	36	,	,	PUNCT
cjfa-3272	61	37	the	the	DET
cjfa-3272	61	38	so	so	ADV
cjfa-3272	61	39	-	-	PUNCT
cjfa-3272	61	40	called	call	VERB
cjfa-3272	61	41	iia	iia	NOUN
cjfa-3272	61	42	framework	framework	NOUN
cjfa-3272	61	43	.	.	PUNCT
cjfa-3272	62	1	furthermore	furthermore	ADV
cjfa-3272	62	2	,	,	PUNCT
cjfa-3272	62	3	the	the	DET
cjfa-3272	62	4	institute	institute	NOUN
cjfa-3272	62	5	has	have	AUX
cjfa-3272	62	6	prepared	prepare	VERB
cjfa-3272	62	7	the	the	DET
cjfa-3272	62	8	auditor	auditor	NOUN
cjfa-3272	62	9	’s	’s	PART
cjfa-3272	62	10	ethical	ethical	PROPN
cjfa-3272	62	11	code	code	NOUN
cjfa-3272	62	12	,	,	PUNCT
cjfa-3272	62	13	which	which	PRON
cjfa-3272	62	14	aims	aim	VERB
cjfa-3272	62	15	at	at	ADP
cjfa-3272	62	16	promoting	promote	VERB
cjfa-3272	62	17	ethical	ethical	ADJ
cjfa-3272	62	18	rules	rule	NOUN
cjfa-3272	62	19	of	of	ADP
cjfa-3272	62	20	conduct	conduct	NOUN
cjfa-3272	62	21	that	that	PRON
cjfa-3272	62	22	include	include	VERB
cjfa-3272	62	23	integrity	integrity	NOUN
cjfa-3272	62	24	,	,	PUNCT
cjfa-3272	62	25	objectivity	objectivity	NOUN
cjfa-3272	62	26	,	,	PUNCT
cjfa-3272	62	27	confidentiality	confidentiality	NOUN
cjfa-3272	62	28	,	,	PUNCT
cjfa-3272	62	29	professionalism	professionalism	NOUN
cjfa-3272	62	30	(	(	PUNCT
cjfa-3272	62	31	www.iia.org.pl	www.iia.org.pl	NOUN
cjfa-3272	62	32	)	)	PUNCT
cjfa-3272	62	33	.	.	PUNCT
cjfa-3272	63	1	the	the	DET
cjfa-3272	63	2	role	role	NOUN
cjfa-3272	63	3	and	and	CCONJ
cjfa-3272	63	4	tasks	task	NOUN
cjfa-3272	63	5	of	of	ADP
cjfa-3272	63	6	internal	internal	ADJ
cjfa-3272	63	7	audit	audit	NOUN
cjfa-3272	63	8	the	the	DET
cjfa-3272	63	9	word	word	NOUN
cjfa-3272	63	10	“	"	PUNCT
cjfa-3272	63	11	audit	audit	NOUN
cjfa-3272	63	12	”	"	PUNCT
cjfa-3272	63	13	comes	come	VERB
cjfa-3272	63	14	from	from	ADP
cjfa-3272	63	15	latin	latin	ADJ
cjfa-3272	63	16	and	and	CCONJ
cjfa-3272	63	17	means	mean	VERB
cjfa-3272	63	18	to	to	PART
cjfa-3272	63	19	listen	listen	VERB
cjfa-3272	63	20	to	to	ADP
cjfa-3272	63	21	,	,	PUNCT
cjfa-3272	63	22	to	to	PART
cjfa-3272	63	23	interrogate	interrogate	VERB
cjfa-3272	63	24	,	,	PUNCT
cjfa-3272	63	25	to	to	PART
cjfa-3272	63	26	examine	examine	VERB
cjfa-3272	63	27	.	.	PUNCT
cjfa-3272	64	1	in	in	ADP
cjfa-3272	64	2	poland	poland	PROPN
cjfa-3272	64	3	,	,	PUNCT
cjfa-3272	64	4	audits	audit	NOUN
cjfa-3272	64	5	were	be	AUX
cjfa-3272	64	6	used	use	VERB
cjfa-3272	64	7	in	in	ADP
cjfa-3272	64	8	the	the	DET
cjfa-3272	64	9	1990s	1990	NOUN
cjfa-3272	64	10	in	in	ADP
cjfa-3272	64	11	relation	relation	NOUN
cjfa-3272	64	12	to	to	ADP
cjfa-3272	64	13	verification	verification	NOUN
cjfa-3272	64	14	of	of	ADP
cjfa-3272	64	15	financial	financial	ADJ
cjfa-3272	64	16	reports	report	NOUN
cjfa-3272	64	17	.	.	PUNCT
cjfa-3272	65	1	within	within	ADP
cjfa-3272	65	2	internal	internal	ADJ
cjfa-3272	65	3	audit	audit	NOUN
cjfa-3272	65	4	the	the	DET
cjfa-3272	65	5	literature	literature	NOUN
cjfa-3272	65	6	most	most	ADV
cjfa-3272	65	7	often	often	ADV
cjfa-3272	65	8	distinguishes	distinguish	VERB
cjfa-3272	65	9	financial	financial	ADJ
cjfa-3272	65	10	,	,	PUNCT
cjfa-3272	65	11	operational	operational	ADJ
cjfa-3272	65	12	and	and	CCONJ
cjfa-3272	65	13	it	it	PRON
cjfa-3272	65	14	audits	audit	VERB
cjfa-3272	65	15	.	.	PUNCT
cjfa-3272	66	1	this	this	DET
cjfa-3272	66	2	classification	classification	NOUN
cjfa-3272	66	3	can	can	AUX
cjfa-3272	66	4	be	be	AUX
cjfa-3272	66	5	broadened	broaden	VERB
cjfa-3272	66	6	with	with	ADP
cjfa-3272	66	7	financial	financial	ADJ
cjfa-3272	66	8	,	,	PUNCT
cjfa-3272	66	9	activity	activity	NOUN
cjfa-3272	66	10	,	,	PUNCT
cjfa-3272	66	11	system	system	NOUN
cjfa-3272	66	12	and	and	CCONJ
cjfa-3272	66	13	compliance	compliance	NOUN
cjfa-3272	66	14	audits	audits	NOUN
cjfa-3272	66	15	(	(	PUNCT
cjfa-3272	66	16	winiarska	winiarska	NOUN
cjfa-3272	66	17	2005	2005	NUM
cjfa-3272	66	18	,	,	PUNCT
cjfa-3272	66	19	33	33	NUM
cjfa-3272	66	20	)	)	PUNCT
cjfa-3272	66	21	.	.	PUNCT
cjfa-3272	67	1	the	the	DET
cjfa-3272	67	2	units	unit	NOUN
cjfa-3272	67	3	taking	take	VERB
cjfa-3272	67	4	advantage	advantage	NOUN
cjfa-3272	67	5	of	of	ADP
cjfa-3272	67	6	internal	internal	ADJ
cjfa-3272	67	7	audits	audits	NOUN
cjfa-3272	67	8	should	should	AUX
cjfa-3272	67	9	begin	begin	VERB
cjfa-3272	67	10	its	its	PRON
cjfa-3272	67	11	planning	planning	NOUN
cjfa-3272	67	12	from	from	ADP
cjfa-3272	67	13	the	the	DET
cjfa-3272	67	14	analysis	analysis	NOUN
cjfa-3272	67	15	of	of	ADP
cjfa-3272	67	16	the	the	DET
cjfa-3272	67	17	unit	unit	NOUN
cjfa-3272	67	18	’s	’s	PART
cjfa-3272	67	19	needs	need	NOUN
cjfa-3272	67	20	,	,	PUNCT
cjfa-3272	67	21	as	as	SCONJ
cjfa-3272	67	22	this	this	PRON
cjfa-3272	67	23	is	be	AUX
cjfa-3272	67	24	the	the	DET
cjfa-3272	67	25	only	only	ADJ
cjfa-3272	67	26	way	way	NOUN
cjfa-3272	67	27	in	in	ADP
cjfa-3272	67	28	which	which	PRON
cjfa-3272	67	29	conducting	conduct	VERB
cjfa-3272	67	30	the	the	DET
cjfa-3272	67	31	audit	audit	NOUN
cjfa-3272	67	32	will	will	AUX
cjfa-3272	67	33	lead	lead	VERB
cjfa-3272	67	34	to	to	ADP
cjfa-3272	67	35	reaching	reach	VERB
cjfa-3272	67	36	the	the	DET
cjfa-3272	67	37	planned	plan	VERB
cjfa-3272	67	38	objectives	objective	NOUN
cjfa-3272	67	39	.	.	PUNCT
cjfa-3272	68	1	at	at	ADP
cjfa-3272	68	2	present	present	ADJ
cjfa-3272	68	3	the	the	DET
cjfa-3272	68	4	internal	internal	ADJ
cjfa-3272	68	5	audit	audit	NOUN
cjfa-3272	68	6	can	can	AUX
cjfa-3272	68	7	be	be	AUX
cjfa-3272	68	8	distinguished	distinguish	VERB
cjfa-3272	68	9	by	by	ADP
cjfa-3272	68	10	characteristic	characteristic	ADJ
cjfa-3272	68	11	features	feature	NOUN
cjfa-3272	68	12	which	which	PRON
cjfa-3272	68	13	are	be	AUX
cjfa-3272	68	14	presented	present	VERB
cjfa-3272	68	15	in	in	ADP
cjfa-3272	68	16	table	table	NOUN
cjfa-3272	68	17	1	1	NUM
cjfa-3272	68	18	.	.	PUNCT
cjfa-3272	69	1	table1	table1	PROPN
cjfa-3272	69	2	.	.	PUNCT
cjfa-3272	70	1	characteristic	characteristic	ADJ
cjfa-3272	70	2	features	feature	NOUN
cjfa-3272	70	3	of	of	ADP
cjfa-3272	70	4	internal	internal	ADJ
cjfa-3272	70	5	audit	audit	NOUN
cjfa-3272	70	6	audit	audit	NOUN
cjfa-3272	70	7	criterion	criterion	NOUN
cjfa-3272	70	8	internal	internal	ADJ
cjfa-3272	70	9	audit	audit	NOUN
cjfa-3272	70	10	objective	objective	ADJ
cjfa-3272	70	11	added	add	VERB
cjfa-3272	70	12	value	value	NOUN
cjfa-3272	70	13	to	to	ADP
cjfa-3272	70	14	the	the	DET
cjfa-3272	70	15	unit	unit	NOUN
cjfa-3272	70	16	scope	scope	NOUN
cjfa-3272	70	17	all	all	PRON
cjfa-3272	70	18	of	of	ADP
cjfa-3272	70	19	the	the	DET
cjfa-3272	70	20	unit	unit	NOUN
cjfa-3272	70	21	’s	’s	PART
cjfa-3272	70	22	activities	activity	NOUN
cjfa-3272	70	23	period	period	NOUN
cjfa-3272	70	24	examined	examine	VERB
cjfa-3272	70	25	present	present	ADJ
cjfa-3272	70	26	state	state	NOUN
cjfa-3272	70	27	and	and	CCONJ
cjfa-3272	70	28	future	future	ADJ
cjfa-3272	70	29	state	state	NOUN
cjfa-3272	70	30	bożena	bożena	PROPN
cjfa-3272	70	31	kołosowska	kołosowska	PROPN
cjfa-3272	70	32	,	,	PUNCT
cjfa-3272	70	33	grażyna	grażyna	NOUN
cjfa-3272	70	34	voss88	voss88	VERB
cjfa-3272	70	35	audit	audit	NOUN
cjfa-3272	70	36	criterion	criterion	NOUN
cjfa-3272	70	37	internal	internal	ADJ
cjfa-3272	70	38	audit	audit	NOUN
cjfa-3272	70	39	frequency	frequency	NOUN
cjfa-3272	70	40	according	accord	VERB
cjfa-3272	70	41	to	to	ADP
cjfa-3272	70	42	the	the	DET
cjfa-3272	70	43	schedule	schedule	NOUN
cjfa-3272	70	44	,	,	PUNCT
cjfa-3272	70	45	throughout	throughout	ADP
cjfa-3272	70	46	the	the	DET
cjfa-3272	70	47	year	year	NOUN
cjfa-3272	70	48	knowledge	knowledge	NOUN
cjfa-3272	70	49	of	of	ADP
cjfa-3272	70	50	the	the	DET
cjfa-3272	70	51	unit	unit	NOUN
cjfa-3272	70	52	knows	know	VERB
cjfa-3272	70	53	the	the	DET
cjfa-3272	70	54	unit	unit	NOUN
cjfa-3272	70	55	(	(	PUNCT
cjfa-3272	70	56	as	as	ADP
cjfa-3272	70	57	an	an	DET
cjfa-3272	70	58	employee	employee	NOUN
cjfa-3272	70	59	)	)	PUNCT
cjfa-3272	70	60	examining	examine	VERB
cjfa-3272	70	61	entity	entity	NOUN
cjfa-3272	70	62	auditor	auditor	NOUN
cjfa-3272	70	63	employed	employ	VERB
cjfa-3272	70	64	in	in	ADP
cjfa-3272	70	65	the	the	DET
cjfa-3272	70	66	unit	unit	NOUN
cjfa-3272	70	67	,	,	PUNCT
cjfa-3272	70	68	contractor	contractor	NOUN
cjfa-3272	70	69	–	–	PUNCT
cjfa-3272	70	70	external	external	ADJ
cjfa-3272	70	71	unit	unit	NOUN
cjfa-3272	70	72	s	s	PART
cjfa-3272	70	73	o	o	NOUN
cjfa-3272	70	74	u	u	NOUN
cjfa-3272	70	75	r	r	NOUN
cjfa-3272	70	76	c	c	NOUN
cjfa-3272	70	77	e	e	NOUN
cjfa-3272	70	78	:	:	PUNCT
cjfa-3272	70	79	authors	author	NOUN
cjfa-3272	70	80	’	'	PUNCT
cjfa-3272	70	81	own	own	ADJ
cjfa-3272	70	82	study	study	NOUN
cjfa-3272	70	83	based	base	VERB
cjfa-3272	70	84	on	on	ADP
cjfa-3272	70	85	:	:	PUNCT
cjfa-3272	70	86	kiziukiewicz	kiziukiewicz	PROPN
cjfa-3272	70	87	2013	2013	NUM
cjfa-3272	70	88	,	,	PUNCT
cjfa-3272	70	89	16	16	NUM
cjfa-3272	70	90	.	.	PUNCT
cjfa-3272	71	1	it	it	PRON
cjfa-3272	71	2	is	be	AUX
cjfa-3272	71	3	assumed	assume	VERB
cjfa-3272	71	4	,	,	PUNCT
cjfa-3272	71	5	that	that	SCONJ
cjfa-3272	71	6	due	due	ADP
cjfa-3272	71	7	to	to	ADP
cjfa-3272	71	8	the	the	DET
cjfa-3272	71	9	internal	internal	ADJ
cjfa-3272	71	10	audit	audit	NOUN
cjfa-3272	71	11	,	,	PUNCT
cjfa-3272	71	12	the	the	DET
cjfa-3272	71	13	head	head	NOUN
cjfa-3272	71	14	of	of	ADP
cjfa-3272	71	15	the	the	DET
cjfa-3272	71	16	unit	unit	NOUN
cjfa-3272	71	17	is	be	AUX
cjfa-3272	71	18	able	able	ADJ
cjfa-3272	71	19	to	to	PART
cjfa-3272	71	20	verify	verify	VERB
cjfa-3272	71	21	whether	whether	SCONJ
cjfa-3272	71	22	the	the	DET
cjfa-3272	71	23	objectives	objective	NOUN
cjfa-3272	71	24	of	of	ADP
cjfa-3272	71	25	the	the	DET
cjfa-3272	71	26	entity	entity	NOUN
cjfa-3272	71	27	are	be	AUX
cjfa-3272	71	28	realised	realise	VERB
cjfa-3272	71	29	in	in	ADP
cjfa-3272	71	30	the	the	DET
cjfa-3272	71	31	correct	correct	ADJ
cjfa-3272	71	32	way	way	NOUN
cjfa-3272	71	33	,	,	PUNCT
cjfa-3272	71	34	the	the	DET
cjfa-3272	71	35	rules	rule	NOUN
cjfa-3272	71	36	and	and	CCONJ
cjfa-3272	71	37	procedures	procedure	NOUN
cjfa-3272	71	38	resulting	result	VERB
cjfa-3272	71	39	from	from	ADP
cjfa-3272	71	40	different	different	ADJ
cjfa-3272	71	41	requirements	requirement	NOUN
cjfa-3272	71	42	of	of	ADP
cjfa-3272	71	43	the	the	DET
cjfa-3272	71	44	law	law	NOUN
cjfa-3272	71	45	in	in	ADP
cjfa-3272	71	46	force	force	NOUN
cjfa-3272	71	47	are	be	AUX
cjfa-3272	71	48	implemented	implement	VERB
cjfa-3272	71	49	and	and	CCONJ
cjfa-3272	71	50	obeyed	obey	VERB
cjfa-3272	71	51	,	,	PUNCT
cjfa-3272	71	52	and	and	CCONJ
cjfa-3272	71	53	the	the	DET
cjfa-3272	71	54	implemented	implement	VERB
cjfa-3272	71	55	management	management	NOUN
cjfa-3272	71	56	control	control	NOUN
cjfa-3272	71	57	system	system	NOUN
cjfa-3272	71	58	works	work	VERB
cjfa-3272	71	59	in	in	ADP
cjfa-3272	71	60	a	a	DET
cjfa-3272	71	61	relevant	relevant	ADJ
cjfa-3272	71	62	,	,	PUNCT
cjfa-3272	71	63	effective	effective	ADJ
cjfa-3272	71	64	and	and	CCONJ
cjfa-3272	71	65	efficient	efficient	ADJ
cjfa-3272	71	66	way	way	NOUN
cjfa-3272	71	67	,	,	PUNCT
cjfa-3272	71	68	allowing	allow	VERB
cjfa-3272	71	69	to	to	PART
cjfa-3272	71	70	evaluate	evaluate	VERB
cjfa-3272	71	71	the	the	DET
cjfa-3272	71	72	activities	activity	NOUN
cjfa-3272	71	73	of	of	ADP
cjfa-3272	71	74	the	the	DET
cjfa-3272	71	75	enterprise	enterprise	NOUN
cjfa-3272	71	76	in	in	ADP
cjfa-3272	71	77	an	an	DET
cjfa-3272	71	78	adequate	adequate	ADJ
cjfa-3272	71	79	way	way	NOUN
cjfa-3272	71	80	.	.	PUNCT
cjfa-3272	72	1	a	a	DET
cjfa-3272	72	2	system	system	NOUN
cjfa-3272	72	3	created	create	VERB
cjfa-3272	72	4	in	in	ADP
cjfa-3272	72	5	such	such	ADJ
cjfa-3272	72	6	way	way	NOUN
cjfa-3272	72	7	allows	allow	VERB
cjfa-3272	72	8	guaranteeing	guarantee	VERB
cjfa-3272	72	9	,	,	PUNCT
cjfa-3272	72	10	that	that	SCONJ
cjfa-3272	72	11	the	the	DET
cjfa-3272	72	12	processes	process	NOUN
cjfa-3272	72	13	taking	take	VERB
cjfa-3272	72	14	place	place	NOUN
cjfa-3272	72	15	in	in	ADP
cjfa-3272	72	16	the	the	DET
cjfa-3272	72	17	entity	entity	NOUN
cjfa-3272	72	18	are	be	AUX
cjfa-3272	72	19	relevant	relevant	ADJ
cjfa-3272	72	20	and	and	CCONJ
cjfa-3272	72	21	efficient	efficient	ADJ
cjfa-3272	72	22	and	and	CCONJ
cjfa-3272	72	23	allowing	allow	VERB
cjfa-3272	72	24	the	the	DET
cjfa-3272	72	25	unit	unit	NOUN
cjfa-3272	72	26	’s	’s	PART
cjfa-3272	72	27	activities	activity	NOUN
cjfa-3272	72	28	to	to	PART
cjfa-3272	72	29	be	be	AUX
cjfa-3272	72	30	evaluated	evaluate	VERB
cjfa-3272	72	31	in	in	ADP
cjfa-3272	72	32	an	an	DET
cjfa-3272	72	33	adequate	adequate	ADJ
cjfa-3272	72	34	way	way	NOUN
cjfa-3272	72	35	(	(	PUNCT
cjfa-3272	72	36	bartoszewicz	bartoszewicz	NOUN
cjfa-3272	72	37	2011	2011	NUM
cjfa-3272	72	38	,	,	PUNCT
cjfa-3272	72	39	14	14	NUM
cjfa-3272	72	40	)	)	PUNCT
cjfa-3272	72	41	.	.	PUNCT
cjfa-3272	73	1	joint	joint	ADJ
cjfa-3272	73	2	-	-	PUNCT
cjfa-3272	73	3	stock	stock	NOUN
cjfa-3272	73	4	companies	company	NOUN
cjfa-3272	73	5	listed	list	VERB
cjfa-3272	73	6	in	in	ADP
cjfa-3272	73	7	newconnect	newconnect	NOUN
cjfa-3272	73	8	as	as	ADP
cjfa-3272	73	9	a	a	DET
cjfa-3272	73	10	part	part	NOUN
cjfa-3272	73	11	of	of	ADP
cjfa-3272	73	12	the	the	DET
cjfa-3272	73	13	polish	polish	ADJ
cjfa-3272	73	14	public	public	ADJ
cjfa-3272	73	15	secondary	secondary	ADJ
cjfa-3272	73	16	financial	financial	ADJ
cjfa-3272	73	17	market	market	NOUN
cjfa-3272	73	18	one	one	PRON
cjfa-3272	73	19	can	can	AUX
cjfa-3272	73	20	distinguish	distinguish	VERB
cjfa-3272	73	21	a	a	DET
cjfa-3272	73	22	dealing	deal	VERB
cjfa-3272	73	23	market	market	NOUN
cjfa-3272	73	24	organised	organise	VERB
cjfa-3272	73	25	by	by	ADP
cjfa-3272	73	26	both	both	CCONJ
cjfa-3272	73	27	regulated	regulated	ADJ
cjfa-3272	73	28	and	and	CCONJ
cjfa-3272	73	29	over	over	ADP
cjfa-3272	73	30	-	-	PUNCT
cjfa-3272	73	31	the	the	DET
cjfa-3272	73	32	-	-	PUNCT
cjfa-3272	73	33	counter	counter	NOUN
cjfa-3272	73	34	dealing	deal	VERB
cjfa-3272	73	35	system	system	NOUN
cjfa-3272	73	36	,	,	PUNCT
cjfa-3272	73	37	with	with	ADP
cjfa-3272	73	38	the	the	DET
cjfa-3272	73	39	latter	latter	ADJ
cjfa-3272	73	40	consisting	consisting	NOUN
cjfa-3272	73	41	of	of	ADP
cjfa-3272	73	42	the	the	DET
cjfa-3272	73	43	electronic	electronic	ADJ
cjfa-3272	73	44	platform	platform	NOUN
cjfa-3272	73	45	for	for	ADP
cjfa-3272	73	46	government	government	NOUN
cjfa-3272	73	47	bonds	bond	NOUN
cjfa-3272	73	48	and	and	CCONJ
cjfa-3272	73	49	securities	security	NOUN
cjfa-3272	73	50	and	and	CCONJ
cjfa-3272	73	51	the	the	DET
cjfa-3272	73	52	newconnect	newconnect	NOUN
cjfa-3272	73	53	organised	organise	VERB
cjfa-3272	73	54	by	by	ADP
cjfa-3272	73	55	the	the	DET
cjfa-3272	73	56	warsaw	warsaw	PROPN
cjfa-3272	73	57	stock	stock	PROPN
cjfa-3272	73	58	exchange	exchange	PROPN
cjfa-3272	73	59	.	.	PUNCT
cjfa-3272	74	1	the	the	DET
cjfa-3272	74	2	regulated	regulated	ADJ
cjfa-3272	74	3	market	market	NOUN
cjfa-3272	74	4	includes	include	VERB
cjfa-3272	74	5	the	the	DET
cjfa-3272	74	6	stock	stock	NOUN
cjfa-3272	74	7	market	market	NOUN
cjfa-3272	74	8	in	in	ADP
cjfa-3272	74	9	the	the	DET
cjfa-3272	74	10	form	form	NOUN
cjfa-3272	74	11	of	of	ADP
cjfa-3272	74	12	warsaw	warsaw	PROPN
cjfa-3272	74	13	stock	stock	PROPN
cjfa-3272	74	14	exchange	exchange	PROPN
cjfa-3272	74	15	,	,	PUNCT
cjfa-3272	74	16	otc	otc	PROPN
cjfa-3272	74	17	wholesale	wholesale	ADJ
cjfa-3272	74	18	bonds	bond	NOUN
cjfa-3272	74	19	market	market	NOUN
cjfa-3272	74	20	run	run	VERB
cjfa-3272	74	21	by	by	ADP
cjfa-3272	74	22	bondspot	bondspot	NOUN
cjfa-3272	74	23	(	(	PUNCT
cjfa-3272	74	24	previously	previously	ADV
cjfa-3272	74	25	ceto	ceto	VERB
cjfa-3272	74	26	)	)	PUNCT
cjfa-3272	74	27	and	and	CCONJ
cjfa-3272	74	28	the	the	DET
cjfa-3272	74	29	commodity	commodity	NOUN
cjfa-3272	74	30	market	market	NOUN
cjfa-3272	74	31	of	of	ADP
cjfa-3272	74	32	financial	financial	ADJ
cjfa-3272	74	33	instruments	instrument	NOUN
cjfa-3272	74	34	(	(	PUNCT
cjfa-3272	74	35	kudła	kudła	ADJ
cjfa-3272	74	36	2011	2011	NUM
cjfa-3272	74	37	,	,	PUNCT
cjfa-3272	74	38	19	19	NUM
cjfa-3272	74	39	)	)	PUNCT
cjfa-3272	74	40	.	.	PUNCT
cjfa-3272	75	1	transaction	transaction	NOUN
cjfa-3272	75	2	taking	take	VERB
cjfa-3272	75	3	place	place	NOUN
cjfa-3272	75	4	at	at	ADP
cjfa-3272	75	5	this	this	DET
cjfa-3272	75	6	exchange	exchange	NOUN
cjfa-3272	75	7	are	be	AUX
cjfa-3272	75	8	usually	usually	ADV
cjfa-3272	75	9	made	make	VERB
cjfa-3272	75	10	electronically	electronically	ADV
cjfa-3272	75	11	using	use	VERB
cjfa-3272	75	12	various	various	ADJ
cjfa-3272	75	13	telecommunication	telecommunication	NOUN
cjfa-3272	75	14	means	mean	NOUN
cjfa-3272	75	15	(	(	PUNCT
cjfa-3272	75	16	jajuga	jajuga	PROPN
cjfa-3272	75	17	2006	2006	NUM
cjfa-3272	75	18	,	,	PUNCT
cjfa-3272	75	19	6	6	NUM
cjfa-3272	75	20	)	)	PUNCT
cjfa-3272	75	21	.	.	PUNCT
cjfa-3272	76	1	the	the	DET
cjfa-3272	76	2	essence	essence	NOUN
cjfa-3272	76	3	of	of	ADP
cjfa-3272	76	4	the	the	DET
cjfa-3272	76	5	otc	otc	PROPN
cjfa-3272	76	6	stock	stock	NOUN
cjfa-3272	76	7	exchange	exchange	NOUN
cjfa-3272	76	8	in	in	ADP
cjfa-3272	76	9	poland	poland	PROPN
cjfa-3272	76	10	is	be	AUX
cjfa-3272	76	11	to	to	PART
cjfa-3272	76	12	allow	allow	VERB
cjfa-3272	76	13	capital	capital	NOUN
cjfa-3272	76	14	support	support	NOUN
cjfa-3272	76	15	for	for	ADP
cjfa-3272	76	16	the	the	DET
cjfa-3272	76	17	companies	company	NOUN
cjfa-3272	76	18	in	in	ADP
cjfa-3272	76	19	the	the	DET
cjfa-3272	76	20	very	very	ADV
cjfa-3272	76	21	early	early	ADJ
cjfa-3272	76	22	or	or	CCONJ
cjfa-3272	76	23	late	late	ADJ
cjfa-3272	76	24	phases	phase	NOUN
cjfa-3272	76	25	of	of	ADP
cjfa-3272	76	26	their	their	PRON
cjfa-3272	76	27	life	life	NOUN
cjfa-3272	76	28	cycles	cycle	NOUN
cjfa-3272	76	29	.	.	PUNCT
cjfa-3272	77	1	the	the	DET
cjfa-3272	77	2	financing	financing	NOUN
cjfa-3272	77	3	should	should	AUX
cjfa-3272	77	4	be	be	AUX
cjfa-3272	77	5	used	use	VERB
cjfa-3272	77	6	most	most	ADJ
cjfa-3272	77	7	of	of	ADP
cjfa-3272	77	8	all	all	PRON
cjfa-3272	77	9	for	for	ADP
cjfa-3272	77	10	innovative	innovative	ADJ
cjfa-3272	77	11	projects	project	NOUN
cjfa-3272	77	12	.	.	PUNCT
cjfa-3272	78	1	the	the	DET
cjfa-3272	78	2	creators	creator	NOUN
cjfa-3272	78	3	of	of	ADP
cjfa-3272	78	4	the	the	DET
cjfa-3272	78	5	present	present	ADJ
cjfa-3272	78	6	regulations	regulation	NOUN
cjfa-3272	78	7	noticed	notice	VERB
cjfa-3272	78	8	the	the	DET
cjfa-3272	78	9	capital	capital	NOUN
cjfa-3272	78	10	limitations	limitation	NOUN
cjfa-3272	78	11	existing	exist	VERB
cjfa-3272	78	12	in	in	ADP
cjfa-3272	78	13	small	small	ADJ
cjfa-3272	78	14	and	and	CCONJ
cjfa-3272	78	15	medium	medium	ADJ
cjfa-3272	78	16	enterprises	enterprise	NOUN
cjfa-3272	78	17	with	with	ADP
cjfa-3272	78	18	great	great	ADJ
cjfa-3272	78	19	development	development	NOUN
cjfa-3272	78	20	and	and	CCONJ
cjfa-3272	78	21	innovation	innovation	NOUN
cjfa-3272	78	22	potential	potential	NOUN
cjfa-3272	78	23	.	.	PUNCT
cjfa-3272	79	1	it	it	PRON
cjfa-3272	79	2	was	be	AUX
cjfa-3272	79	3	for	for	ADP
cjfa-3272	79	4	them	they	PRON
cjfa-3272	79	5	that	that	SCONJ
cjfa-3272	79	6	a	a	DET
cjfa-3272	79	7	platform	platform	NOUN
cjfa-3272	79	8	was	be	AUX
cjfa-3272	79	9	created	create	VERB
cjfa-3272	79	10	that	that	PRON
cjfa-3272	79	11	allows	allow	VERB
cjfa-3272	79	12	trading	trading	NOUN
cjfa-3272	79	13	stocks	stock	NOUN
cjfa-3272	79	14	which	which	PRON
cjfa-3272	79	15	is	be	AUX
cjfa-3272	79	16	of	of	ADP
cjfa-3272	79	17	supplementary	supplementary	ADJ
cjfa-3272	79	18	character	character	NOUN
cjfa-3272	79	19	to	to	ADP
cjfa-3272	79	20	the	the	DET
cjfa-3272	79	21	warsaw	warsaw	PROPN
cjfa-3272	79	22	stock	stock	PROPN
cjfa-3272	79	23	exchange	exchange	PROPN
cjfa-3272	79	24	.	.	PUNCT
cjfa-3272	80	1	it	it	PRON
cjfa-3272	80	2	can	can	AUX
cjfa-3272	80	3	be	be	AUX
cjfa-3272	80	4	an	an	DET
cjfa-3272	80	5	intermediary	intermediary	ADJ
cjfa-3272	80	6	stage	stage	NOUN
cjfa-3272	80	7	for	for	ADP
cjfa-3272	80	8	those	those	DET
cjfa-3272	80	9	companies	company	NOUN
cjfa-3272	80	10	entering	enter	VERB
cjfa-3272	80	11	the	the	DET
cjfa-3272	80	12	main	main	ADJ
cjfa-3272	80	13	market	market	NOUN
cjfa-3272	80	14	,	,	PUNCT
cjfa-3272	80	15	after	after	ADP
cjfa-3272	80	16	their	their	PRON
cjfa-3272	80	17	strengthening	strengthen	VERB
cjfa-3272	80	18	and	and	CCONJ
cjfa-3272	80	19	reaching	reach	VERB
cjfa-3272	80	20	appropriate	appropriate	ADJ
cjfa-3272	80	21	value	value	NOUN
cjfa-3272	80	22	.	.	PUNCT
cjfa-3272	81	1	authorised	authorise	VERB
cjfa-3272	81	2	adviser	adviser	NOUN
cjfa-3272	81	3	–	–	PUNCT
cjfa-3272	81	4	as	as	ADP
cjfa-3272	81	5	a	a	DET
cjfa-3272	81	6	company	company	NOUN
cjfa-3272	81	7	of	of	ADP
cjfa-3272	81	8	public	public	ADJ
cjfa-3272	81	9	trust	trust	NOUN
cjfa-3272	81	10	…	…	PUNCT
cjfa-3272	81	11	89	89	NUM
cjfa-3272	81	12	issuing	issuing	NOUN
cjfa-3272	81	13	of	of	ADP
cjfa-3272	81	14	stocks	stock	NOUN
cjfa-3272	81	15	by	by	ADP
cjfa-3272	81	16	the	the	DET
cjfa-3272	81	17	newconnect	newconnect	ADJ
cjfa-3272	81	18	market	market	NOUN
cjfa-3272	81	19	can	can	AUX
cjfa-3272	81	20	be	be	AUX
cjfa-3272	81	21	seen	see	VERB
cjfa-3272	81	22	as	as	ADP
cjfa-3272	81	23	a	a	DET
cjfa-3272	81	24	modern	modern	ADJ
cjfa-3272	81	25	way	way	NOUN
cjfa-3272	81	26	of	of	ADP
cjfa-3272	81	27	obtaining	obtain	VERB
cjfa-3272	81	28	capital	capital	NOUN
cjfa-3272	81	29	by	by	ADP
cjfa-3272	81	30	small	small	ADJ
cjfa-3272	81	31	and	and	CCONJ
cjfa-3272	81	32	medium	medium	ADJ
cjfa-3272	81	33	enterprises	enterprise	NOUN
cjfa-3272	81	34	.	.	PUNCT
cjfa-3272	82	1	it	it	PRON
cjfa-3272	82	2	is	be	AUX
cjfa-3272	82	3	an	an	DET
cjfa-3272	82	4	alternative	alternative	ADJ
cjfa-3272	82	5	source	source	NOUN
cjfa-3272	82	6	of	of	ADP
cjfa-3272	82	7	obtaining	obtain	VERB
cjfa-3272	82	8	development	development	NOUN
cjfa-3272	82	9	funding	funding	NOUN
cjfa-3272	82	10	,	,	PUNCT
cjfa-3272	82	11	aside	aside	ADV
cjfa-3272	82	12	from	from	ADP
cjfa-3272	82	13	bank	bank	NOUN
cjfa-3272	82	14	loans	loan	NOUN
cjfa-3272	82	15	,	,	PUNCT
cjfa-3272	82	16	leasing	leasing	NOUN
cjfa-3272	82	17	,	,	PUNCT
cjfa-3272	82	18	venture	venture	NOUN
cjfa-3272	82	19	capital	capital	NOUN
cjfa-3272	82	20	funds	fund	NOUN
cjfa-3272	82	21	and	and	CCONJ
cjfa-3272	82	22	business	business	NOUN
cjfa-3272	82	23	angels	angel	NOUN
cjfa-3272	82	24	.	.	PUNCT
cjfa-3272	83	1	what	what	PRON
cjfa-3272	83	2	is	be	AUX
cjfa-3272	83	3	very	very	ADV
cjfa-3272	83	4	important	important	ADJ
cjfa-3272	83	5	from	from	ADP
cjfa-3272	83	6	the	the	DET
cjfa-3272	83	7	point	point	NOUN
cjfa-3272	83	8	of	of	ADP
cjfa-3272	83	9	view	view	NOUN
cjfa-3272	83	10	of	of	ADP
cjfa-3272	83	11	the	the	DET
cjfa-3272	83	12	finances	finance	NOUN
cjfa-3272	83	13	of	of	ADP
cjfa-3272	83	14	the	the	DET
cjfa-3272	83	15	enterprise	enterprise	NOUN
cjfa-3272	83	16	,	,	PUNCT
cjfa-3272	83	17	apart	apart	ADV
cjfa-3272	83	18	from	from	ADP
cjfa-3272	83	19	gaining	gain	VERB
cjfa-3272	83	20	access	access	NOUN
cjfa-3272	83	21	to	to	ADP
cjfa-3272	83	22	capital	capital	NOUN
cjfa-3272	83	23	,	,	PUNCT
cjfa-3272	83	24	is	be	AUX
cjfa-3272	83	25	that	that	SCONJ
cjfa-3272	83	26	it	it	PRON
cjfa-3272	83	27	allows	allow	VERB
cjfa-3272	83	28	the	the	DET
cjfa-3272	83	29	first	first	ADJ
cjfa-3272	83	30	market	market	NOUN
cjfa-3272	83	31	valuation	valuation	NOUN
cjfa-3272	83	32	of	of	ADP
cjfa-3272	83	33	the	the	DET
cjfa-3272	83	34	company	company	NOUN
cjfa-3272	83	35	’s	’s	PART
cjfa-3272	83	36	own	own	ADJ
cjfa-3272	83	37	capital	capital	NOUN
cjfa-3272	83	38	.	.	PUNCT
cjfa-3272	84	1	apart	apart	ADV
cjfa-3272	84	2	from	from	ADP
cjfa-3272	84	3	allowing	allow	VERB
cjfa-3272	84	4	access	access	NOUN
cjfa-3272	84	5	to	to	ADP
cjfa-3272	84	6	new	new	ADJ
cjfa-3272	84	7	capital	capital	NOUN
cjfa-3272	84	8	resources	resource	NOUN
cjfa-3272	84	9	,	,	PUNCT
cjfa-3272	84	10	starting	start	VERB
cjfa-3272	84	11	listing	list	VERB
cjfa-3272	84	12	on	on	ADP
cjfa-3272	84	13	the	the	DET
cjfa-3272	84	14	newconenct	newconenct	NOUN
cjfa-3272	84	15	also	also	ADV
cjfa-3272	84	16	allows	allow	VERB
cjfa-3272	84	17	to	to	PART
cjfa-3272	84	18	be	be	AUX
cjfa-3272	84	19	featured	feature	VERB
cjfa-3272	84	20	in	in	ADP
cjfa-3272	84	21	the	the	DET
cjfa-3272	84	22	media	medium	NOUN
cjfa-3272	84	23	,	,	PUNCT
cjfa-3272	84	24	daily	daily	ADV
cjfa-3272	84	25	reporting	report	VERB
cjfa-3272	84	26	their	their	PRON
cjfa-3272	84	27	current	current	ADJ
cjfa-3272	84	28	financial	financial	ADJ
cjfa-3272	84	29	quotations	quotation	NOUN
cjfa-3272	84	30	.	.	PUNCT
cjfa-3272	85	1	by	by	ADP
cjfa-3272	85	2	applying	apply	VERB
cjfa-3272	85	3	good	good	ADJ
cjfa-3272	85	4	practices	practice	NOUN
cjfa-3272	85	5	and	and	CCONJ
cjfa-3272	85	6	absorbing	absorb	VERB
cjfa-3272	85	7	modern	modern	ADJ
cjfa-3272	85	8	ways	way	NOUN
cjfa-3272	85	9	of	of	ADP
cjfa-3272	85	10	managing	manage	VERB
cjfa-3272	85	11	companies	company	NOUN
cjfa-3272	85	12	,	,	PUNCT
cjfa-3272	85	13	the	the	DET
cjfa-3272	85	14	companies	company	NOUN
cjfa-3272	85	15	listed	list	VERB
cjfa-3272	85	16	at	at	ADP
cjfa-3272	85	17	the	the	DET
cjfa-3272	85	18	exchange	exchange	NOUN
cjfa-3272	85	19	gain	gain	VERB
cjfa-3272	85	20	experience	experience	NOUN
cjfa-3272	85	21	in	in	ADP
cjfa-3272	85	22	investor	investor	NOUN
cjfa-3272	85	23	relations	relation	NOUN
cjfa-3272	85	24	.	.	PUNCT
cjfa-3272	86	1	reaching	reach	VERB
cjfa-3272	86	2	a	a	DET
cjfa-3272	86	3	broad	broad	ADJ
cjfa-3272	86	4	spectrum	spectrum	NOUN
cjfa-3272	86	5	of	of	ADP
cjfa-3272	86	6	investors	investor	NOUN
cjfa-3272	86	7	relates	relate	VERB
cjfa-3272	86	8	to	to	ADP
cjfa-3272	86	9	an	an	DET
cjfa-3272	86	10	increase	increase	NOUN
cjfa-3272	86	11	in	in	ADP
cjfa-3272	86	12	the	the	DET
cjfa-3272	86	13	company	company	NOUN
cjfa-3272	86	14	’s	’s	PART
cjfa-3272	86	15	credibility	credibility	NOUN
cjfa-3272	86	16	among	among	ADP
cjfa-3272	86	17	its	its	PRON
cjfa-3272	86	18	contractors	contractor	NOUN
cjfa-3272	86	19	and	and	CCONJ
cjfa-3272	86	20	financial	financial	ADJ
cjfa-3272	86	21	institutions	institution	NOUN
cjfa-3272	86	22	.	.	PUNCT
cjfa-3272	87	1	it	it	PRON
cjfa-3272	87	2	also	also	ADV
cjfa-3272	87	3	allows	allow	VERB
cjfa-3272	87	4	creating	create	VERB
cjfa-3272	87	5	relevant	relevant	ADJ
cjfa-3272	87	6	tools	tool	NOUN
cjfa-3272	87	7	for	for	ADP
cjfa-3272	87	8	evaluating	evaluate	VERB
cjfa-3272	87	9	employees	employee	NOUN
cjfa-3272	87	10	as	as	ADP
cjfa-3272	87	11	a	a	DET
cjfa-3272	87	12	part	part	NOUN
cjfa-3272	87	13	of	of	ADP
cjfa-3272	87	14	the	the	DET
cjfa-3272	87	15	already	already	ADV
cjfa-3272	87	16	existing	exist	VERB
cjfa-3272	87	17	system	system	NOUN
cjfa-3272	87	18	of	of	ADP
cjfa-3272	87	19	employee	employee	NOUN
cjfa-3272	87	20	motivation1	motivation1	PROPN
cjfa-3272	87	21	.	.	PUNCT
cjfa-3272	88	1	such	such	ADJ
cjfa-3272	88	2	companies	company	NOUN
cjfa-3272	88	3	then	then	ADV
cjfa-3272	88	4	gain	gain	VERB
cjfa-3272	88	5	various	various	ADJ
cjfa-3272	88	6	benefits	benefit	NOUN
cjfa-3272	88	7	resulting	result	VERB
cjfa-3272	88	8	from	from	ADP
cjfa-3272	88	9	being	be	AUX
cjfa-3272	88	10	listed	list	VERB
cjfa-3272	88	11	in	in	ADP
cjfa-3272	88	12	the	the	DET
cjfa-3272	88	13	newconnect	newconnect	ADJ
cjfa-3272	88	14	market	market	NOUN
cjfa-3272	88	15	,	,	PUNCT
cjfa-3272	88	16	with	with	ADP
cjfa-3272	88	17	significantly	significantly	ADV
cjfa-3272	88	18	limited	limited	ADJ
cjfa-3272	88	19	capital	capital	NOUN
cjfa-3272	88	20	resources	resource	NOUN
cjfa-3272	88	21	and	and	CCONJ
cjfa-3272	88	22	lower	low	ADJ
cjfa-3272	88	23	formal	formal	ADJ
cjfa-3272	88	24	requirements	requirement	NOUN
cjfa-3272	88	25	in	in	ADP
cjfa-3272	88	26	relation	relation	NOUN
cjfa-3272	88	27	to	to	ADP
cjfa-3272	88	28	the	the	DET
cjfa-3272	88	29	companies	company	NOUN
cjfa-3272	88	30	listed	list	VERB
cjfa-3272	88	31	at	at	ADP
cjfa-3272	88	32	the	the	DET
cjfa-3272	88	33	warsaw	warsaw	PROPN
cjfa-3272	88	34	stock	stock	PROPN
cjfa-3272	88	35	exchange	exchange	PROPN
cjfa-3272	88	36	.	.	PUNCT
cjfa-3272	89	1	the	the	DET
cjfa-3272	89	2	companies	company	NOUN
cjfa-3272	89	3	also	also	ADV
cjfa-3272	89	4	benefit	benefit	VERB
cjfa-3272	89	5	from	from	ADP
cjfa-3272	89	6	lower	low	ADJ
cjfa-3272	89	7	reporting	reporting	NOUN
cjfa-3272	89	8	costs	cost	NOUN
cjfa-3272	89	9	,	,	PUNCT
cjfa-3272	89	10	lower	low	ADJ
cjfa-3272	89	11	audit	audit	NOUN
cjfa-3272	89	12	costs	cost	NOUN
cjfa-3272	89	13	,	,	PUNCT
cjfa-3272	89	14	and	and	CCONJ
cjfa-3272	89	15	less	less	ADV
cjfa-3272	89	16	rigid	rigid	ADJ
cjfa-3272	89	17	requirements	requirement	NOUN
cjfa-3272	89	18	of	of	ADP
cjfa-3272	89	19	introduction	introduction	NOUN
cjfa-3272	89	20	and	and	CCONJ
cjfa-3272	89	21	listing	list	VERB
cjfa-3272	89	22	at	at	ADP
cjfa-3272	89	23	the	the	DET
cjfa-3272	89	24	over	over	ADP
cjfa-3272	89	25	-	-	PUNCT
cjfa-3272	89	26	the	the	DET
cjfa-3272	89	27	-	-	PUNCT
cjfa-3272	89	28	counter	counter	NOUN
cjfa-3272	89	29	(	(	PUNCT
cjfa-3272	89	30	otc	otc	PROPN
cjfa-3272	89	31	)	)	PUNCT
cjfa-3272	89	32	exchange	exchange	NOUN
cjfa-3272	89	33	.	.	PUNCT
cjfa-3272	90	1	the	the	DET
cjfa-3272	90	2	information	information	NOUN
cjfa-3272	90	3	materials	material	NOUN
cjfa-3272	90	4	on	on	ADP
cjfa-3272	90	5	newconnect	newconnect	NOUN
cjfa-3272	90	6	point	point	VERB
cjfa-3272	90	7	out	out	ADP
cjfa-3272	90	8	,	,	PUNCT
cjfa-3272	90	9	that	that	SCONJ
cjfa-3272	90	10	this	this	DET
cjfa-3272	90	11	market	market	NOUN
cjfa-3272	90	12	was	be	AUX
cjfa-3272	90	13	planned	plan	VERB
cjfa-3272	90	14	for	for	ADP
cjfa-3272	90	15	newly	newly	ADV
cjfa-3272	90	16	-	-	PUNCT
cjfa-3272	90	17	established	establish	VERB
cjfa-3272	90	18	companies	company	NOUN
cjfa-3272	90	19	with	with	ADP
cjfa-3272	90	20	capital	capital	NOUN
cjfa-3272	90	21	not	not	PART
cjfa-3272	90	22	exceeding	exceed	VERB
cjfa-3272	90	23	20	20	NUM
cjfa-3272	90	24	million	million	NUM
cjfa-3272	90	25	euro	euro	NOUN
cjfa-3272	90	26	,	,	PUNCT
cjfa-3272	90	27	with	with	ADP
cjfa-3272	90	28	a	a	DET
cjfa-3272	90	29	very	very	ADV
cjfa-3272	90	30	big	big	ADJ
cjfa-3272	90	31	development	development	NOUN
cjfa-3272	90	32	potential	potential	NOUN
cjfa-3272	90	33	.	.	PUNCT
cjfa-3272	91	1	it	it	PRON
cjfa-3272	91	2	was	be	AUX
cjfa-3272	91	3	assumed	assume	VERB
cjfa-3272	91	4	that	that	SCONJ
cjfa-3272	91	5	the	the	DET
cjfa-3272	91	6	companies	company	NOUN
cjfa-3272	91	7	will	will	AUX
cjfa-3272	91	8	be	be	AUX
cjfa-3272	91	9	emitting	emit	VERB
cjfa-3272	91	10	between	between	ADP
cjfa-3272	91	11	several	several	ADJ
cjfa-3272	91	12	hundred	hundred	NUM
cjfa-3272	91	13	thousand	thousand	NUM
cjfa-3272	91	14	to	to	ADP
cjfa-3272	91	15	a	a	DET
cjfa-3272	91	16	dozen	dozen	NOUN
cjfa-3272	91	17	or	or	CCONJ
cjfa-3272	91	18	so	so	ADV
cjfa-3272	91	19	million	million	NUM
cjfa-3272	91	20	zloty	zloty	NOUN
cjfa-3272	91	21	(	(	PUNCT
cjfa-3272	91	22	www.newconnect.pl	www.newconnect.pl	PROPN
cjfa-3272	91	23	)	)	PUNCT
cjfa-3272	91	24	the	the	DET
cjfa-3272	91	25	companies	company	NOUN
cjfa-3272	91	26	were	be	AUX
cjfa-3272	91	27	to	to	PART
cjfa-3272	91	28	belong	belong	VERB
cjfa-3272	91	29	to	to	ADP
cjfa-3272	91	30	resilient	resilient	ADJ
cjfa-3272	91	31	innovative	innovative	ADJ
cjfa-3272	91	32	sectors	sector	NOUN
cjfa-3272	91	33	based	base	VERB
cjfa-3272	91	34	on	on	ADP
cjfa-3272	91	35	immaterial	immaterial	ADJ
cjfa-3272	91	36	assets	asset	NOUN
cjfa-3272	91	37	(	(	PUNCT
cjfa-3272	91	38	e.g.	e.g.	ADV
cjfa-3272	91	39	it	it	PRON
cjfa-3272	91	40	,	,	PUNCT
cjfa-3272	91	41	electronic	electronic	ADJ
cjfa-3272	91	42	media	medium	NOUN
cjfa-3272	91	43	,	,	PUNCT
cjfa-3272	91	44	telecommunication	telecommunication	NOUN
cjfa-3272	91	45	,	,	PUNCT
cjfa-3272	91	46	biotechnology	biotechnology	NOUN
cjfa-3272	91	47	,	,	PUNCT
cjfa-3272	91	48	environmental	environmental	ADJ
cjfa-3272	91	49	protection	protection	NOUN
cjfa-3272	91	50	,	,	PUNCT
cjfa-3272	91	51	alternative	alternative	ADJ
cjfa-3272	91	52	energy	energy	NOUN
cjfa-3272	91	53	,	,	PUNCT
cjfa-3272	91	54	state	state	NOUN
cjfa-3272	91	55	-	-	PUNCT
cjfa-3272	91	56	of	of	ADP
cjfa-3272	91	57	-	-	PUNCT
cjfa-3272	91	58	the	the	DET
cjfa-3272	91	59	-	-	PUNCT
cjfa-3272	91	60	art	art	NOUN
cjfa-3272	91	61	scientific	scientific	ADJ
cjfa-3272	91	62	and	and	CCONJ
cjfa-3272	91	63	technological	technological	ADJ
cjfa-3272	91	64	thought	thought	NOUN
cjfa-3272	91	65	)	)	PUNCT
cjfa-3272	91	66	(	(	PUNCT
cjfa-3272	91	67	banaszczak	banaszczak	NOUN
cjfa-3272	91	68	-	-	PUNCT
cjfa-3272	91	69	soroka	soroka	NOUN
cjfa-3272	91	70	2012	2012	NUM
cjfa-3272	91	71	,	,	PUNCT
cjfa-3272	91	72	86–87	86–87	NUM
cjfa-3272	91	73	)	)	PUNCT
cjfa-3272	91	74	.	.	PUNCT
cjfa-3272	92	1	the	the	DET
cjfa-3272	92	2	investors	investor	NOUN
cjfa-3272	92	3	point	point	VERB
cjfa-3272	92	4	out	out	ADP
cjfa-3272	92	5	to	to	ADP
cjfa-3272	92	6	the	the	DET
cjfa-3272	92	7	significantly	significantly	ADV
cjfa-3272	92	8	greater	great	ADJ
cjfa-3272	92	9	risk	risk	NOUN
cjfa-3272	92	10	of	of	ADP
cjfa-3272	92	11	investing	invest	VERB
cjfa-3272	92	12	in	in	ADP
cjfa-3272	92	13	stocks	stock	NOUN
cjfa-3272	92	14	of	of	ADP
cjfa-3272	92	15	companies	company	NOUN
cjfa-3272	92	16	that	that	PRON
cjfa-3272	92	17	only	only	ADV
cjfa-3272	92	18	start	start	VERB
cjfa-3272	92	19	their	their	PRON
cjfa-3272	92	20	business	business	NOUN
cjfa-3272	92	21	activities	activity	NOUN
cjfa-3272	92	22	,	,	PUNCT
cjfa-3272	92	23	implementing	implement	VERB
cjfa-3272	92	24	projects	project	NOUN
cjfa-3272	92	25	which	which	PRON
cjfa-3272	92	26	may	may	AUX
cjfa-3272	92	27	yield	yield	VERB
cjfa-3272	92	28	benefits	benefit	NOUN
cjfa-3272	92	29	only	only	ADV
cjfa-3272	92	30	in	in	ADP
cjfa-3272	92	31	the	the	DET
cjfa-3272	92	32	future	future	NOUN
cjfa-3272	92	33	.	.	PUNCT
cjfa-3272	93	1	this	this	PRON
cjfa-3272	93	2	also	also	ADV
cjfa-3272	93	3	shows	show	VERB
cjfa-3272	93	4	that	that	SCONJ
cjfa-3272	93	5	the	the	DET
cjfa-3272	93	6	in1	in1	ADJ
cjfa-3272	93	7	 	 	SPACE
cjfa-3272	93	8	the	the	DET
cjfa-3272	93	9	system	system	NOUN
cjfa-3272	93	10	of	of	ADP
cjfa-3272	93	11	awarding	award	VERB
cjfa-3272	93	12	bonuses	bonus	NOUN
cjfa-3272	93	13	to	to	ADP
cjfa-3272	93	14	the	the	DET
cjfa-3272	93	15	key	key	ADJ
cjfa-3272	93	16	employees	employee	NOUN
cjfa-3272	93	17	can	can	AUX
cjfa-3272	93	18	be	be	AUX
cjfa-3272	93	19	dependent	dependent	ADJ
cjfa-3272	93	20	on	on	ADP
cjfa-3272	93	21	the	the	DET
cjfa-3272	93	22	increase	increase	NOUN
cjfa-3272	93	23	of	of	ADP
cjfa-3272	93	24	the	the	DET
cjfa-3272	93	25	stocks	stock	NOUN
cjfa-3272	93	26	’	'	PUNCT
cjfa-3272	93	27	price	price	NOUN
cjfa-3272	93	28	,	,	PUNCT
cjfa-3272	93	29	and	and	CCONJ
cjfa-3272	93	30	the	the	DET
cjfa-3272	93	31	company	company	NOUN
cjfa-3272	93	32	can	can	AUX
cjfa-3272	93	33	also	also	ADV
cjfa-3272	93	34	intoroduce	intoroduce	VERB
cjfa-3272	93	35	the	the	DET
cjfa-3272	93	36	possibility	possibility	NOUN
cjfa-3272	93	37	of	of	ADP
cjfa-3272	93	38	awarding	award	VERB
cjfa-3272	93	39	the	the	DET
cjfa-3272	93	40	employees	employee	NOUN
cjfa-3272	93	41	with	with	ADP
cjfa-3272	93	42	the	the	DET
cjfa-3272	93	43	company	company	NOUN
cjfa-3272	93	44	’s	’s	PART
cjfa-3272	93	45	stocks	stock	NOUN
cjfa-3272	93	46	depending	depend	VERB
cjfa-3272	93	47	on	on	ADP
cjfa-3272	93	48	maintaining	maintain	VERB
cjfa-3272	93	49	the	the	DET
cjfa-3272	93	50	adequately	adequately	ADV
cjfa-3272	93	51	high	high	ADJ
cjfa-3272	93	52	level	level	NOUN
cjfa-3272	93	53	of	of	ADP
cjfa-3272	93	54	the	the	DET
cjfa-3272	93	55	activities	activity	NOUN
cjfa-3272	93	56	’	'	PUNCT
cjfa-3272	93	57	results	result	NOUN
cjfa-3272	93	58	(	(	PUNCT
cjfa-3272	93	59	often	often	ADV
cjfa-3272	93	60	reliant	reliant	ADJ
cjfa-3272	93	61	on	on	ADP
cjfa-3272	93	62	the	the	DET
cjfa-3272	93	63	increase	increase	NOUN
cjfa-3272	93	64	of	of	ADP
cjfa-3272	93	65	the	the	DET
cjfa-3272	93	66	company	company	NOUN
cjfa-3272	93	67	’s	’s	PART
cjfa-3272	93	68	value	value	NOUN
cjfa-3272	93	69	in	in	ADP
cjfa-3272	93	70	the	the	DET
cjfa-3272	93	71	future	future	NOUN
cjfa-3272	93	72	,	,	PUNCT
cjfa-3272	93	73	or	or	CCONJ
cjfa-3272	93	74	maintaining	maintain	VERB
cjfa-3272	93	75	the	the	DET
cjfa-3272	93	76	adequate	adequate	ADJ
cjfa-3272	93	77	levels	level	NOUN
cjfa-3272	93	78	of	of	ADP
cjfa-3272	93	79	the	the	DET
cjfa-3272	93	80	eca	eca	NOUN
cjfa-3272	93	81	,	,	PUNCT
cjfa-3272	93	82	mva	mva	NOUN
cjfa-3272	93	83	or	or	CCONJ
cjfa-3272	93	84	roic	roic	ADJ
cjfa-3272	93	85	indicators	indicator	NOUN
cjfa-3272	93	86	)	)	PUNCT
cjfa-3272	93	87	.	.	PUNCT
cjfa-3272	94	1	bożena	bożena	PROPN
cjfa-3272	94	2	kołosowska	kołosowska	PROPN
cjfa-3272	94	3	,	,	PUNCT
cjfa-3272	94	4	grażyna	grażyna	PROPN
cjfa-3272	94	5	voss90	voss90	NOUN
cjfa-3272	94	6	vestors	vestor	NOUN
cjfa-3272	94	7	can	can	AUX
cjfa-3272	94	8	be	be	AUX
cjfa-3272	94	9	the	the	DET
cjfa-3272	94	10	pioneers	pioneer	NOUN
cjfa-3272	94	11	in	in	ADP
cjfa-3272	94	12	financing	finance	VERB
cjfa-3272	94	13	innovative	innovative	ADJ
cjfa-3272	94	14	projects	project	NOUN
cjfa-3272	94	15	,	,	PUNCT
cjfa-3272	94	16	branches	branch	NOUN
cjfa-3272	94	17	or	or	CCONJ
cjfa-3272	94	18	solutions	solution	NOUN
cjfa-3272	94	19	which	which	PRON
cjfa-3272	94	20	are	be	AUX
cjfa-3272	94	21	deemed	deem	VERB
cjfa-3272	94	22	too	too	ADV
cjfa-3272	94	23	risky	risky	ADJ
cjfa-3272	94	24	by	by	ADP
cjfa-3272	94	25	the	the	DET
cjfa-3272	94	26	traditional	traditional	ADJ
cjfa-3272	94	27	suppliers	supplier	NOUN
cjfa-3272	94	28	of	of	ADP
cjfa-3272	94	29	capital	capital	NOUN
cjfa-3272	94	30	,	,	PUNCT
cjfa-3272	94	31	such	such	ADJ
cjfa-3272	94	32	as	as	ADP
cjfa-3272	94	33	banks2	banks2	NOUN
cjfa-3272	94	34	.	.	PUNCT
cjfa-3272	95	1	these	these	DET
cjfa-3272	95	2	points	point	NOUN
cjfa-3272	95	3	will	will	AUX
cjfa-3272	95	4	be	be	AUX
cjfa-3272	95	5	subject	subject	ADJ
cjfa-3272	95	6	of	of	ADP
cjfa-3272	95	7	evaluation	evaluation	NOUN
cjfa-3272	95	8	included	include	VERB
cjfa-3272	95	9	in	in	ADP
cjfa-3272	95	10	chapter	chapter	NOUN
cjfa-3272	95	11	four	four	NUM
cjfa-3272	95	12	of	of	ADP
cjfa-3272	95	13	this	this	DET
cjfa-3272	95	14	paper	paper	NOUN
cjfa-3272	95	15	.	.	PUNCT
cjfa-3272	96	1	now	now	ADV
cjfa-3272	96	2	we	we	PRON
cjfa-3272	96	3	shall	shall	AUX
cjfa-3272	96	4	move	move	VERB
cjfa-3272	96	5	on	on	ADP
cjfa-3272	96	6	to	to	ADP
cjfa-3272	96	7	the	the	DET
cjfa-3272	96	8	characteristics	characteristic	NOUN
cjfa-3272	96	9	of	of	ADP
cjfa-3272	96	10	bonds	bond	NOUN
cjfa-3272	96	11	and	and	CCONJ
cjfa-3272	96	12	searching	search	VERB
cjfa-3272	96	13	for	for	ADP
cjfa-3272	96	14	the	the	DET
cjfa-3272	96	15	answer	answer	NOUN
cjfa-3272	96	16	to	to	ADP
cjfa-3272	96	17	the	the	DET
cjfa-3272	96	18	question	question	NOUN
cjfa-3272	96	19	whether	whether	SCONJ
cjfa-3272	96	20	obtaining	obtain	VERB
cjfa-3272	96	21	capital	capital	NOUN
cjfa-3272	96	22	through	through	ADP
cjfa-3272	96	23	emitting	emit	VERB
cjfa-3272	96	24	corporate	corporate	ADJ
cjfa-3272	96	25	bonds	bond	NOUN
cjfa-3272	96	26	could	could	AUX
cjfa-3272	96	27	become	become	VERB
cjfa-3272	96	28	an	an	DET
cjfa-3272	96	29	attractive	attractive	ADJ
cjfa-3272	96	30	source	source	NOUN
cjfa-3272	96	31	of	of	ADP
cjfa-3272	96	32	financing	financing	NOUN
cjfa-3272	96	33	business	business	NOUN
cjfa-3272	96	34	activities	activity	NOUN
cjfa-3272	96	35	of	of	ADP
cjfa-3272	96	36	small	small	ADJ
cjfa-3272	96	37	and	and	CCONJ
cjfa-3272	96	38	medium	medium	ADJ
cjfa-3272	96	39	enterprises	enterprise	NOUN
cjfa-3272	96	40	.	.	PUNCT
cjfa-3272	97	1	before	before	SCONJ
cjfa-3272	97	2	a	a	DET
cjfa-3272	97	3	company	company	NOUN
cjfa-3272	97	4	is	be	AUX
cjfa-3272	97	5	permitted	permit	VERB
cjfa-3272	97	6	to	to	PART
cjfa-3272	97	7	trade	trade	VERB
cjfa-3272	97	8	,	,	PUNCT
cjfa-3272	97	9	a	a	DET
cjfa-3272	97	10	contract	contract	NOUN
cjfa-3272	97	11	is	be	AUX
cjfa-3272	97	12	signed	sign	VERB
cjfa-3272	97	13	between	between	ADP
cjfa-3272	97	14	an	an	DET
cjfa-3272	97	15	authorised	authorised	ADJ
cjfa-3272	97	16	adviser	adviser	NOUN
cjfa-3272	97	17	and	and	CCONJ
cjfa-3272	97	18	the	the	DET
cjfa-3272	97	19	market	market	NOUN
cjfa-3272	97	20	animator	animator	NOUN
cjfa-3272	97	21	or	or	CCONJ
cjfa-3272	97	22	the	the	DET
cjfa-3272	97	23	market	market	NOUN
cjfa-3272	97	24	maker	maker	NOUN
cjfa-3272	97	25	.	.	PUNCT
cjfa-3272	98	1	the	the	DET
cjfa-3272	98	2	organiser	organiser	NOUN
cjfa-3272	98	3	of	of	ADP
cjfa-3272	98	4	the	the	DET
cjfa-3272	98	5	over	over	ADP
cjfa-3272	98	6	-	-	PUNCT
cjfa-3272	98	7	the	the	DET
cjfa-3272	98	8	-	-	PUNCT
cjfa-3272	98	9	counter	counter	NOUN
cjfa-3272	98	10	exchange	exchange	NOUN
cjfa-3272	98	11	keeps	keep	VERB
cjfa-3272	98	12	separate	separate	ADJ
cjfa-3272	98	13	lists	list	NOUN
cjfa-3272	98	14	of	of	ADP
cjfa-3272	98	15	authorised	authorise	VERB
cjfa-3272	98	16	advisers	adviser	NOUN
cjfa-3272	98	17	for	for	ADP
cjfa-3272	98	18	the	the	DET
cjfa-3272	98	19	nc	nc	PROPN
cjfa-3272	98	20	and	and	CCONJ
cjfa-3272	98	21	catalyst	catalyst	NOUN
cjfa-3272	98	22	markets	market	NOUN
cjfa-3272	98	23	,	,	PUNCT
cjfa-3272	98	24	and	and	CCONJ
cjfa-3272	98	25	individual	individual	ADJ
cjfa-3272	98	26	advisers	adviser	NOUN
cjfa-3272	98	27	can	can	AUX
cjfa-3272	98	28	be	be	AUX
cjfa-3272	98	29	featured	feature	VERB
cjfa-3272	98	30	on	on	ADP
cjfa-3272	98	31	both	both	DET
cjfa-3272	98	32	lists	list	NOUN
cjfa-3272	98	33	(	(	PUNCT
cjfa-3272	98	34	www.newconnect.pl	www.newconnect.pl	PROPN
cjfa-3272	98	35	)	)	PUNCT
cjfa-3272	98	36	.	.	PUNCT
cjfa-3272	99	1	their	their	PRON
cjfa-3272	99	2	functions	function	NOUN
cjfa-3272	99	3	,	,	PUNCT
cjfa-3272	99	4	tasks	task	NOUN
cjfa-3272	99	5	,	,	PUNCT
cjfa-3272	99	6	possible	possible	ADJ
cjfa-3272	99	7	penalties	penalty	NOUN
cjfa-3272	99	8	and	and	CCONJ
cjfa-3272	99	9	exclusions	exclusion	NOUN
cjfa-3272	99	10	were	be	AUX
cjfa-3272	99	11	defined	define	VERB
cjfa-3272	99	12	.	.	PUNCT
cjfa-3272	100	1	among	among	ADP
cjfa-3272	100	2	other	other	ADJ
cjfa-3272	100	3	tasks	task	NOUN
cjfa-3272	100	4	,	,	PUNCT
cjfa-3272	100	5	the	the	DET
cjfa-3272	100	6	authorised	authorise	VERB
cjfa-3272	100	7	adviser	adviser	NOUN
cjfa-3272	100	8	takes	take	VERB
cjfa-3272	100	9	on	on	ADP
cjfa-3272	100	10	converting	convert	VERB
cjfa-3272	100	11	the	the	DET
cjfa-3272	100	12	issuer	issuer	NOUN
cjfa-3272	100	13	into	into	ADP
cjfa-3272	100	14	a	a	DET
cjfa-3272	100	15	public	public	ADJ
cjfa-3272	100	16	company	company	NOUN
cjfa-3272	100	17	,	,	PUNCT
cjfa-3272	100	18	takes	take	VERB
cjfa-3272	100	19	all	all	DET
cjfa-3272	100	20	due	due	ADJ
cjfa-3272	100	21	diligence	diligence	NOUN
cjfa-3272	100	22	in	in	ADP
cjfa-3272	100	23	taking	take	VERB
cjfa-3272	100	24	care	care	NOUN
cjfa-3272	100	25	of	of	ADP
cjfa-3272	100	26	the	the	DET
cjfa-3272	100	27	reliability	reliability	NOUN
cjfa-3272	100	28	and	and	CCONJ
cjfa-3272	100	29	completeness	completeness	NOUN
cjfa-3272	100	30	of	of	ADP
cjfa-3272	100	31	information	information	NOUN
cjfa-3272	100	32	presented	present	VERB
cjfa-3272	100	33	in	in	ADP
cjfa-3272	100	34	the	the	DET
cjfa-3272	100	35	information	information	NOUN
cjfa-3272	100	36	document	document	NOUN
cjfa-3272	100	37	,	,	PUNCT
cjfa-3272	100	38	which	which	PRON
cjfa-3272	100	39	is	be	AUX
cjfa-3272	100	40	created	create	VERB
cjfa-3272	100	41	based	base	VERB
cjfa-3272	100	42	on	on	ADP
cjfa-3272	100	43	the	the	DET
cjfa-3272	100	44	requirements	requirement	NOUN
cjfa-3272	100	45	of	of	ADP
cjfa-3272	100	46	the	the	DET
cjfa-3272	100	47	current	current	ADJ
cjfa-3272	100	48	law	law	NOUN
cjfa-3272	100	49	and	and	CCONJ
cjfa-3272	100	50	the	the	DET
cjfa-3272	100	51	market	market	NOUN
cjfa-3272	100	52	’s	’s	PART
cjfa-3272	100	53	best	good	ADJ
cjfa-3272	100	54	practices	practice	NOUN
cjfa-3272	100	55	.	.	PUNCT
cjfa-3272	101	1	the	the	DET
cjfa-3272	101	2	actions	action	NOUN
cjfa-3272	101	3	also	also	ADV
cjfa-3272	101	4	include	include	VERB
cjfa-3272	101	5	cooperation	cooperation	NOUN
cjfa-3272	101	6	with	with	ADP
cjfa-3272	101	7	companies	company	NOUN
cjfa-3272	101	8	listed	list	VERB
cjfa-3272	101	9	on	on	ADP
cjfa-3272	101	10	the	the	DET
cjfa-3272	101	11	market	market	NOUN
cjfa-3272	101	12	in	in	ADP
cjfa-3272	101	13	the	the	DET
cjfa-3272	101	14	scope	scope	NOUN
cjfa-3272	101	15	of	of	ADP
cjfa-3272	101	16	their	their	PRON
cjfa-3272	101	17	fulfilment	fulfilment	NOUN
cjfa-3272	101	18	of	of	ADP
cjfa-3272	101	19	information	information	NOUN
cjfa-3272	101	20	duties	duty	NOUN
cjfa-3272	101	21	,	,	PUNCT
cjfa-3272	101	22	monitoring	monitor	VERB
cjfa-3272	101	23	the	the	DET
cjfa-3272	101	24	correctness	correctness	NOUN
cjfa-3272	101	25	of	of	ADP
cjfa-3272	101	26	securities	security	NOUN
cjfa-3272	101	27	’	'	PUNCT
cjfa-3272	101	28	sales	sale	NOUN
cjfa-3272	101	29	,	,	PUNCT
cjfa-3272	101	30	and	and	CCONJ
cjfa-3272	101	31	offers	offer	VERB
cjfa-3272	101	32	advisory	advisory	ADJ
cjfa-3272	101	33	services	service	NOUN
cjfa-3272	101	34	regarding	regard	VERB
cjfa-3272	101	35	trading	trade	VERB
cjfa-3272	101	36	stock	stock	NOUN
cjfa-3272	101	37	at	at	ADP
cjfa-3272	101	38	the	the	DET
cjfa-3272	101	39	nc	nc	PROPN
cjfa-3272	101	40	market	market	PROPN
cjfa-3272	101	41	(	(	PUNCT
cjfa-3272	101	42	kołosowska	kołosowska	PROPN
cjfa-3272	101	43	2013	2013	NUM
cjfa-3272	101	44	,	,	PUNCT
cjfa-3272	101	45	123	123	NUM
cjfa-3272	101	46	)	)	PUNCT
cjfa-3272	101	47	.	.	PUNCT
cjfa-3272	102	1	from	from	ADP
cjfa-3272	102	2	the	the	DET
cjfa-3272	102	3	perspective	perspective	NOUN
cjfa-3272	102	4	of	of	ADP
cjfa-3272	102	5	several	several	ADJ
cjfa-3272	102	6	years	year	NOUN
cjfa-3272	102	7	that	that	SCONJ
cjfa-3272	102	8	the	the	DET
cjfa-3272	102	9	nc	nc	PROPN
cjfa-3272	102	10	market	market	PROPN
cjfa-3272	102	11	has	have	AUX
cjfa-3272	102	12	been	be	AUX
cjfa-3272	102	13	functioning	function	VERB
cjfa-3272	102	14	,	,	PUNCT
cjfa-3272	102	15	it	it	PRON
cjfa-3272	102	16	can	can	AUX
cjfa-3272	102	17	be	be	AUX
cjfa-3272	102	18	observed	observe	VERB
cjfa-3272	102	19	that	that	SCONJ
cjfa-3272	102	20	there	there	PRON
cjfa-3272	102	21	have	have	AUX
cjfa-3272	102	22	been	be	AUX
cjfa-3272	102	23	certain	certain	ADJ
cjfa-3272	102	24	improprieties	impropriety	NOUN
cjfa-3272	102	25	in	in	SCONJ
cjfa-3272	102	26	that	that	SCONJ
cjfa-3272	102	27	the	the	DET
cjfa-3272	102	28	authorised	authorised	ADJ
cjfa-3272	102	29	adviser	adviser	NOUN
cjfa-3272	102	30	has	have	AUX
cjfa-3272	102	31	been	be	AUX
cjfa-3272	102	32	remunerated	remunerate	VERB
cjfa-3272	102	33	by	by	ADP
cjfa-3272	102	34	taking	take	VERB
cjfa-3272	102	35	over	over	ADP
cjfa-3272	102	36	stocks	stock	NOUN
cjfa-3272	102	37	of	of	ADP
cjfa-3272	102	38	the	the	DET
cjfa-3272	102	39	enterprise	enterprise	NOUN
cjfa-3272	103	1	she	she	PRON
cjfa-3272	103	2	/	/	SYM
cjfa-3272	104	1	he	he	PRON
cjfa-3272	104	2	has	have	AUX
cjfa-3272	104	3	been	be	AUX
cjfa-3272	104	4	servicing	service	VERB
cjfa-3272	104	5	.	.	PUNCT
cjfa-3272	105	1	this	this	PRON
cjfa-3272	105	2	causes	cause	VERB
cjfa-3272	105	3	significant	significant	ADJ
cjfa-3272	105	4	imbalance	imbalance	NOUN
cjfa-3272	105	5	in	in	ADP
cjfa-3272	105	6	the	the	DET
cjfa-3272	105	7	correctness	correctness	NOUN
cjfa-3272	105	8	of	of	ADP
cjfa-3272	105	9	valuing	value	VERB
cjfa-3272	105	10	the	the	DET
cjfa-3272	105	11	company	company	NOUN
cjfa-3272	105	12	–	–	PUNCT
cjfa-3272	105	13	in	in	ADP
cjfa-3272	105	14	case	case	NOUN
cjfa-3272	105	15	when	when	SCONJ
cjfa-3272	105	16	the	the	DET
cjfa-3272	105	17	adviser	adviser	NOUN
cjfa-3272	105	18	is	be	AUX
cjfa-3272	105	19	directly	directly	ADV
cjfa-3272	105	20	interested	interested	ADJ
cjfa-3272	105	21	in	in	ADP
cjfa-3272	105	22	leading	lead	VERB
cjfa-3272	105	23	the	the	DET
cjfa-3272	105	24	offer	offer	NOUN
cjfa-3272	105	25	of	of	ADP
cjfa-3272	105	26	stocks	stock	NOUN
cjfa-3272	105	27	’	'	PUNCT
cjfa-3272	105	28	sales	sale	NOUN
cjfa-3272	105	29	.	.	PUNCT
cjfa-3272	106	1	in	in	ADP
cjfa-3272	106	2	2012	2012	NUM
cjfa-3272	106	3	goadvisers	goadviser	NOUN
cjfa-3272	106	4	–	–	PUNCT
cjfa-3272	106	5	one	one	NUM
cjfa-3272	106	6	of	of	ADP
cjfa-3272	106	7	the	the	DET
cjfa-3272	106	8	highest	highest	ADV
cjfa-3272	106	9	-	-	PUNCT
cjfa-3272	106	10	ranked	rank	VERB
cjfa-3272	106	11	advisory	advisory	ADJ
cjfa-3272	106	12	companies	company	NOUN
cjfa-3272	106	13	on	on	ADP
cjfa-3272	106	14	this	this	DET
cjfa-3272	106	15	market	market	NOUN
cjfa-3272	106	16	,	,	PUNCT
cjfa-3272	106	17	has	have	AUX
cjfa-3272	106	18	been	be	AUX
cjfa-3272	106	19	removed	remove	VERB
cjfa-3272	106	20	from	from	ADP
cjfa-3272	106	21	the	the	DET
cjfa-3272	106	22	list	list	NOUN
cjfa-3272	106	23	of	of	ADP
cjfa-3272	106	24	advisers	adviser	NOUN
cjfa-3272	106	25	.	.	PUNCT
cjfa-3272	107	1	it	it	PRON
cjfa-3272	107	2	was	be	AUX
cjfa-3272	107	3	accused	accuse	VERB
cjfa-3272	107	4	of	of	ADP
cjfa-3272	107	5	making	make	VERB
cjfa-3272	107	6	errors	error	NOUN
cjfa-3272	107	7	during	during	ADP
cjfa-3272	107	8	the	the	DET
cjfa-3272	107	9	preparation	preparation	NOUN
cjfa-3272	107	10	of	of	ADP
cjfa-3272	107	11	information	information	NOUN
cjfa-3272	107	12	documents	document	NOUN
cjfa-3272	107	13	for	for	ADP
cjfa-3272	107	14	one	one	NUM
cjfa-3272	107	15	of	of	ADP
cjfa-3272	107	16	the	the	DET
cjfa-3272	107	17	companies	company	NOUN
cjfa-3272	107	18	introducing	introduce	VERB
cjfa-3272	107	19	its	its	PRON
cjfa-3272	107	20	stocks	stock	NOUN
cjfa-3272	107	21	to	to	ADP
cjfa-3272	107	22	the	the	DET
cjfa-3272	107	23	nc	nc	PROPN
cjfa-3272	107	24	.	.	PROPN
cjfa-3272	108	1	the	the	DET
cjfa-3272	108	2	occurring	occur	VERB
cjfa-3272	108	3	conflict	conflict	NOUN
cjfa-3272	108	4	is	be	AUX
cjfa-3272	108	5	very	very	ADV
cjfa-3272	108	6	often	often	ADV
cjfa-3272	108	7	irreconcilable	irreconcilable	ADJ
cjfa-3272	108	8	,	,	PUNCT
cjfa-3272	108	9	because	because	SCONJ
cjfa-3272	108	10	“	"	PUNCT
cjfa-3272	108	11	the	the	DET
cjfa-3272	108	12	ethical	ethical	ADJ
cjfa-3272	108	13	duty	duty	NOUN
cjfa-3272	108	14	of	of	ADP
cjfa-3272	108	15	the	the	DET
cjfa-3272	108	16	adviser	adviser	NOUN
cjfa-3272	108	17	is	be	AUX
cjfa-3272	108	18	also	also	ADV
cjfa-3272	108	19	to	to	PART
cjfa-3272	108	20	absolutely	absolutely	ADV
cjfa-3272	108	21	inform	inform	VERB
cjfa-3272	108	22	of	of	ADP
cjfa-3272	108	23	possible	possible	ADJ
cjfa-3272	108	24	dependencies	dependency	NOUN
cjfa-3272	108	25	of	of	ADP
cjfa-3272	108	26	his	his	PRON
cjfa-3272	108	27	remu2	remu2	NOUN
cjfa-3272	108	28	 	 	SPACE
cjfa-3272	108	29	more	more	ADJ
cjfa-3272	108	30	on	on	ADP
cjfa-3272	108	31	the	the	DET
cjfa-3272	108	32	functioning	functioning	NOUN
cjfa-3272	108	33	of	of	ADP
cjfa-3272	108	34	the	the	DET
cjfa-3272	108	35	nc	nc	PROPN
cjfa-3272	108	36	market	market	PROPN
cjfa-3272	108	37	:	:	PUNCT
cjfa-3272	108	38	m.	m.	NOUN
cjfa-3272	108	39	buszko	buszko	NOUN
cjfa-3272	108	40	(	(	PUNCT
cjfa-3272	108	41	2010	2010	NUM
cjfa-3272	108	42	)	)	PUNCT
cjfa-3272	108	43	,	,	PUNCT
cjfa-3272	108	44	newconnect	newconnect	VERB
cjfa-3272	108	45	–	–	PUNCT
cjfa-3272	108	46	nowy	nowy	X
cjfa-3272	108	47	rynek	rynek	NOUN
cjfa-3272	108	48	wspomagający	wspomagający	VERB
cjfa-3272	108	49	rozwój	rozwój	NOUN
cjfa-3272	108	50	małych	małych	NOUN
cjfa-3272	108	51	i	i	PRON
cjfa-3272	108	52	średnich	średnich	VERB
cjfa-3272	108	53	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-3272	108	54	w	w	PROPN
cjfa-3272	108	55	polsce	polsce	NOUN
cjfa-3272	109	1	[	[	X
cjfa-3272	109	2	in	in	ADP
cjfa-3272	109	3	:]	:]	DET
cjfa-3272	109	4	przedsiębiorstwa	przedsiębiorstwa	NOUN
cjfa-3272	109	5	i	i	PRON
cjfa-3272	109	6	instytucje	instytucje	VERB
cjfa-3272	109	7	w	w	PROPN
cjfa-3272	109	8	warunkach	warunkach	PROPN
cjfa-3272	109	9	kryzysu	kryzysu	PROPN
cjfa-3272	109	10	finansowego	finansowego	PROPN
cjfa-3272	109	11	.	.	PUNCT
cjfa-3272	110	1	,	,	PUNCT
cjfa-3272	110	2	zeszyty	zeszyty	VERB
cjfa-3272	110	3	naukowe	naukowe	PROPN
cjfa-3272	110	4	nr	nr	PROPN
cjfa-3272	110	5	593	593	NUM
cjfa-3272	110	6	.	.	PUNCT
cjfa-3272	111	1	problemy	problemy	PROPN
cjfa-3272	111	2	zarządzania	zarządzania	PROPN
cjfa-3272	111	3	,	,	PUNCT
cjfa-3272	111	4	finansów	finansów	PROPN
cjfa-3272	111	5	i	i	PRON
cjfa-3272	111	6	marketingu	marketingu	NOUN
cjfa-3272	111	7	,	,	PUNCT
cjfa-3272	111	8	wyd	wyd	PROPN
cjfa-3272	111	9	.	.	PUNCT
cjfa-3272	112	1	nauk	nauk	PROPN
cjfa-3272	112	2	.	.	PROPN
cjfa-3272	112	3	uniwersytetu	uniwersytetu	PROPN
cjfa-3272	112	4	szczecińskiego	szczecińskiego	PROPN
cjfa-3272	112	5	,	,	PUNCT
cjfa-3272	112	6	szczecin	szczecin	PROPN
cjfa-3272	112	7	,	,	PUNCT
cjfa-3272	112	8	21	21	NUM
cjfa-3272	112	9	-	-	SYM
cjfa-3272	112	10	32	32	NUM
cjfa-3272	112	11	.	.	PUNCT
cjfa-3272	113	1	authorised	authorise	VERB
cjfa-3272	113	2	adviser	adviser	NOUN
cjfa-3272	113	3	–	–	PUNCT
cjfa-3272	113	4	as	as	ADP
cjfa-3272	113	5	a	a	DET
cjfa-3272	113	6	company	company	NOUN
cjfa-3272	113	7	of	of	ADP
cjfa-3272	113	8	public	public	ADJ
cjfa-3272	113	9	trust	trust	NOUN
cjfa-3272	113	10	…	…	PUNCT
cjfa-3272	113	11	91	91	NUM
cjfa-3272	113	12	neration	neration	NOUN
cjfa-3272	113	13	on	on	ADP
cjfa-3272	113	14	the	the	DET
cjfa-3272	113	15	value	value	NOUN
cjfa-3272	113	16	of	of	ADP
cjfa-3272	113	17	the	the	DET
cjfa-3272	113	18	obtained	obtain	VERB
cjfa-3272	113	19	capital	capital	NOUN
cjfa-3272	113	20	,	,	PUNCT
cjfa-3272	113	21	as	as	SCONJ
cjfa-3272	113	22	pointed	point	VERB
cjfa-3272	113	23	out	out	ADP
cjfa-3272	113	24	by	by	ADP
cjfa-3272	113	25	the	the	DET
cjfa-3272	113	26	practitioners	practitioner	NOUN
cjfa-3272	113	27	”	"	PUNCT
cjfa-3272	113	28	(	(	PUNCT
cjfa-3272	113	29	http://grupatrinity.pl/pressroom/publikacje.html	http://grupatrinity.pl/pressroom/publikacje.html	PROPN
cjfa-3272	113	30	)	)	PUNCT
cjfa-3272	113	31	.	.	PUNCT
cjfa-3272	114	1	according	accord	VERB
cjfa-3272	114	2	to	to	ADP
cjfa-3272	114	3	the	the	DET
cjfa-3272	114	4	requirements	requirement	NOUN
cjfa-3272	114	5	of	of	ADP
cjfa-3272	114	6	the	the	DET
cjfa-3272	114	7	over	over	ADP
cjfa-3272	114	8	-	-	PUNCT
cjfa-3272	114	9	the	the	DET
cjfa-3272	114	10	-	-	PUNCT
cjfa-3272	114	11	counter	counter	NOUN
cjfa-3272	114	12	exchange	exchange	NOUN
cjfa-3272	114	13	,	,	PUNCT
cjfa-3272	114	14	the	the	DET
cjfa-3272	114	15	entities	entity	NOUN
cjfa-3272	114	16	who	who	PRON
cjfa-3272	114	17	can	can	AUX
cjfa-3272	114	18	become	become	VERB
cjfa-3272	114	19	authorised	authorised	ADJ
cjfa-3272	114	20	advisers	adviser	NOUN
cjfa-3272	114	21	are	be	AUX
cjfa-3272	114	22	:	:	PUNCT
cjfa-3272	114	23	“	"	PUNCT
cjfa-3272	114	24	investment	investment	NOUN
cjfa-3272	114	25	companies	company	NOUN
cjfa-3272	114	26	or	or	CCONJ
cjfa-3272	114	27	other	other	ADJ
cjfa-3272	114	28	entities	entity	NOUN
cjfa-3272	114	29	which	which	PRON
cjfa-3272	114	30	are	be	AUX
cjfa-3272	114	31	companies	company	NOUN
cjfa-3272	114	32	regulated	regulate	VERB
cjfa-3272	114	33	by	by	ADP
cjfa-3272	114	34	the	the	DET
cjfa-3272	114	35	trade	trade	NOUN
cjfa-3272	114	36	law	law	NOUN
cjfa-3272	114	37	,	,	PUNCT
cjfa-3272	114	38	as	as	ADV
cjfa-3272	114	39	long	long	ADV
cjfa-3272	114	40	as	as	SCONJ
cjfa-3272	114	41	the	the	DET
cjfa-3272	114	42	entity	entity	NOUN
cjfa-3272	114	43	or	or	CCONJ
cjfa-3272	114	44	its	its	PRON
cjfa-3272	114	45	legal	legal	ADJ
cjfa-3272	114	46	predecessor	predecessor	NOUN
cjfa-3272	114	47	have	have	AUX
cjfa-3272	114	48	been	be	AUX
cjfa-3272	114	49	offering	offer	VERB
cjfa-3272	114	50	services	service	NOUN
cjfa-3272	114	51	relating	relate	VERB
cjfa-3272	114	52	to	to	ADP
cjfa-3272	114	53	economic	economic	ADJ
cjfa-3272	114	54	trading	trading	NOUN
cjfa-3272	114	55	on	on	ADP
cjfa-3272	114	56	the	the	DET
cjfa-3272	114	57	financial	financial	ADJ
cjfa-3272	114	58	market	market	NOUN
cjfa-3272	114	59	,	,	PUNCT
cjfa-3272	114	60	including	include	VERB
cjfa-3272	114	61	financial	financial	ADJ
cjfa-3272	114	62	advising	advising	NOUN
cjfa-3272	114	63	,	,	PUNCT
cjfa-3272	114	64	legal	legal	ADJ
cjfa-3272	114	65	advising	advising	NOUN
cjfa-3272	114	66	or	or	CCONJ
cjfa-3272	114	67	financial	financial	ADJ
cjfa-3272	114	68	audit	audit	NOUN
cjfa-3272	114	69	for	for	ADP
cjfa-3272	114	70	at	at	ADV
cjfa-3272	114	71	least	least	ADV
cjfa-3272	114	72	2	2	NUM
cjfa-3272	114	73	years	year	NOUN
cjfa-3272	114	74	,	,	PUNCT
cjfa-3272	114	75	on	on	ADP
cjfa-3272	114	76	the	the	DET
cjfa-3272	114	77	condition	condition	NOUN
cjfa-3272	114	78	that	that	SCONJ
cjfa-3272	114	79	it	it	PRON
cjfa-3272	114	80	fulfils	fulfil	VERB
cjfa-3272	114	81	the	the	DET
cjfa-3272	114	82	requirements	requirement	NOUN
cjfa-3272	114	83	defined	define	VERB
cjfa-3272	114	84	in	in	ADP
cjfa-3272	114	85	the	the	DET
cjfa-3272	114	86	over	over	ADP
cjfa-3272	114	87	-	-	PUNCT
cjfa-3272	114	88	the	the	DET
cjfa-3272	114	89	-	-	PUNCT
cjfa-3272	114	90	counter	counter	NOUN
cjfa-3272	114	91	regulations	regulation	NOUN
cjfa-3272	114	92	,	,	PUNCT
cjfa-3272	114	93	if	if	SCONJ
cjfa-3272	114	94	in	in	ADP
cjfa-3272	114	95	the	the	DET
cjfa-3272	114	96	assessment	assessment	NOUN
cjfa-3272	114	97	of	of	ADP
cjfa-3272	114	98	the	the	DET
cjfa-3272	114	99	organiser	organiser	NOUN
cjfa-3272	114	100	of	of	ADP
cjfa-3272	114	101	the	the	DET
cjfa-3272	114	102	over	over	ADP
cjfa-3272	114	103	-	-	PUNCT
cjfa-3272	114	104	the	the	DET
cjfa-3272	114	105	-	-	PUNCT
cjfa-3272	114	106	counter	counter	NOUN
cjfa-3272	114	107	exchange	exchange	NOUN
cjfa-3272	114	108	such	such	ADJ
cjfa-3272	114	109	entity	entity	NOUN
cjfa-3272	114	110	provides	provide	VERB
cjfa-3272	114	111	a	a	DET
cjfa-3272	114	112	pledge	pledge	NOUN
cjfa-3272	114	113	of	of	ADP
cjfa-3272	114	114	correct	correct	ADJ
cjfa-3272	114	115	performance	performance	NOUN
cjfa-3272	114	116	of	of	ADP
cjfa-3272	114	117	the	the	DET
cjfa-3272	114	118	actions	action	NOUN
cjfa-3272	114	119	of	of	ADP
cjfa-3272	114	120	an	an	DET
cjfa-3272	114	121	authorised	authorised	ADJ
cjfa-3272	114	122	adviser	adviser	NOUN
cjfa-3272	114	123	”	"	PUNCT
cjfa-3272	114	124	(	(	PUNCT
cjfa-3272	114	125	www.newconnect.pl	www.newconnect.pl	PROPN
cjfa-3272	114	126	)	)	PUNCT
cjfa-3272	114	127	.	.	PUNCT
cjfa-3272	115	1	the	the	DET
cjfa-3272	115	2	“	"	PUNCT
cjfa-3272	115	3	good	good	ADJ
cjfa-3272	115	4	practices	practice	NOUN
cjfa-3272	115	5	of	of	ADP
cjfa-3272	115	6	authorised	authorise	VERB
cjfa-3272	115	7	advisers	adviser	NOUN
cjfa-3272	115	8	in	in	ADP
cjfa-3272	115	9	newconnect	newconnect	NOUN
cjfa-3272	115	10	”	"	PUNCT
cjfa-3272	115	11	have	have	AUX
cjfa-3272	115	12	been	be	AUX
cjfa-3272	115	13	prepared	prepare	VERB
cjfa-3272	115	14	and	and	CCONJ
cjfa-3272	115	15	entered	enter	VERB
cjfa-3272	115	16	into	into	ADP
cjfa-3272	115	17	force	force	NOUN
cjfa-3272	115	18	on	on	ADP
cjfa-3272	115	19	1st	1st	ADJ
cjfa-3272	115	20	january	january	NOUN
cjfa-3272	115	21	2009	2009	NUM
cjfa-3272	115	22	in	in	ADP
cjfa-3272	115	23	a	a	DET
cjfa-3272	115	24	form	form	NOUN
cjfa-3272	115	25	of	of	ADP
cjfa-3272	115	26	recommendations	recommendation	NOUN
cjfa-3272	115	27	.	.	PUNCT
cjfa-3272	116	1	in	in	ADP
cjfa-3272	116	2	relation	relation	NOUN
cjfa-3272	116	3	to	to	ADP
cjfa-3272	116	4	the	the	DET
cjfa-3272	116	5	authorised	authorise	VERB
cjfa-3272	116	6	advisers	adviser	NOUN
cjfa-3272	116	7	a	a	DET
cjfa-3272	116	8	requirement	requirement	NOUN
cjfa-3272	116	9	was	be	AUX
cjfa-3272	116	10	introduced	introduce	VERB
cjfa-3272	116	11	to	to	PART
cjfa-3272	116	12	include	include	VERB
cjfa-3272	116	13	information	information	NOUN
cjfa-3272	116	14	of	of	ADP
cjfa-3272	116	15	applying	apply	VERB
cjfa-3272	116	16	the	the	DET
cjfa-3272	116	17	good	good	ADJ
cjfa-3272	116	18	practices	practice	NOUN
cjfa-3272	116	19	in	in	ADP
cjfa-3272	116	20	their	their	PRON
cjfa-3272	116	21	annual	annual	ADJ
cjfa-3272	116	22	report	report	NOUN
cjfa-3272	116	23	.	.	PUNCT
cjfa-3272	117	1	it	it	PRON
cjfa-3272	117	2	is	be	AUX
cjfa-3272	117	3	assumed	assume	VERB
cjfa-3272	117	4	that	that	SCONJ
cjfa-3272	117	5	this	this	PRON
cjfa-3272	117	6	will	will	AUX
cjfa-3272	117	7	increase	increase	VERB
cjfa-3272	117	8	the	the	DET
cjfa-3272	117	9	standards	standard	NOUN
cjfa-3272	117	10	of	of	ADP
cjfa-3272	117	11	behaviour	behaviour	NOUN
cjfa-3272	117	12	among	among	ADP
cjfa-3272	117	13	the	the	DET
cjfa-3272	117	14	authorised	authorise	VERB
cjfa-3272	117	15	advisers	adviser	NOUN
cjfa-3272	117	16	in	in	ADP
cjfa-3272	117	17	newconnect	newconnect	NOUN
cjfa-3272	117	18	.	.	PUNCT
cjfa-3272	118	1	this	this	DET
cjfa-3272	118	2	way	way	NOUN
cjfa-3272	118	3	will	will	AUX
cjfa-3272	118	4	create	create	VERB
cjfa-3272	118	5	adequate	adequate	ADJ
cjfa-3272	118	6	conditions	condition	NOUN
cjfa-3272	118	7	supporting	support	VERB
cjfa-3272	118	8	this	this	DET
cjfa-3272	118	9	market	market	NOUN
cjfa-3272	118	10	’s	’s	PART
cjfa-3272	118	11	development	development	NOUN
cjfa-3272	118	12	and	and	CCONJ
cjfa-3272	118	13	assure	assure	VERB
cjfa-3272	118	14	the	the	DET
cjfa-3272	118	15	security	security	NOUN
cjfa-3272	118	16	of	of	ADP
cjfa-3272	118	17	functioning	function	VERB
cjfa-3272	118	18	for	for	ADP
cjfa-3272	118	19	the	the	DET
cjfa-3272	118	20	companies	company	NOUN
cjfa-3272	118	21	that	that	PRON
cjfa-3272	118	22	are	be	AUX
cjfa-3272	118	23	the	the	DET
cjfa-3272	118	24	issuers	issuer	NOUN
cjfa-3272	118	25	on	on	ADP
cjfa-3272	118	26	the	the	DET
cjfa-3272	118	27	market	market	NOUN
cjfa-3272	118	28	.	.	PUNCT
cjfa-3272	119	1	this	this	PRON
cjfa-3272	119	2	will	will	AUX
cjfa-3272	119	3	also	also	ADV
cjfa-3272	119	4	increase	increase	VERB
cjfa-3272	119	5	the	the	DET
cjfa-3272	119	6	reliability	reliability	NOUN
cjfa-3272	119	7	of	of	ADP
cjfa-3272	119	8	the	the	DET
cjfa-3272	119	9	published	publish	VERB
cjfa-3272	119	10	information	information	NOUN
cjfa-3272	119	11	,	,	PUNCT
cjfa-3272	119	12	which	which	PRON
cjfa-3272	119	13	is	be	AUX
cjfa-3272	119	14	what	what	PRON
cjfa-3272	119	15	the	the	DET
cjfa-3272	119	16	individual	individual	ADJ
cjfa-3272	119	17	investors	investor	NOUN
cjfa-3272	119	18	,	,	PUNCT
cjfa-3272	119	19	who	who	PRON
cjfa-3272	119	20	are	be	AUX
cjfa-3272	119	21	the	the	DET
cjfa-3272	119	22	main	main	ADJ
cjfa-3272	119	23	investors	investor	NOUN
cjfa-3272	119	24	in	in	ADP
cjfa-3272	119	25	newconnect	newconnect	NOUN
cjfa-3272	119	26	,	,	PUNCT
cjfa-3272	119	27	pay	pay	VERB
cjfa-3272	119	28	special	special	ADJ
cjfa-3272	119	29	attention	attention	NOUN
cjfa-3272	119	30	to	to	ADP
cjfa-3272	119	31	.	.	PUNCT
cjfa-3272	120	1	what	what	PRON
cjfa-3272	120	2	is	be	AUX
cjfa-3272	120	3	also	also	ADV
cjfa-3272	120	4	emphasised	emphasise	VERB
cjfa-3272	120	5	when	when	SCONJ
cjfa-3272	120	6	evaluating	evaluate	VERB
cjfa-3272	120	7	the	the	DET
cjfa-3272	120	8	work	work	NOUN
cjfa-3272	120	9	of	of	ADP
cjfa-3272	120	10	the	the	DET
cjfa-3272	120	11	advisers	adviser	NOUN
cjfa-3272	120	12	is	be	AUX
cjfa-3272	120	13	,	,	PUNCT
cjfa-3272	120	14	that	that	SCONJ
cjfa-3272	120	15	they	they	PRON
cjfa-3272	120	16	are	be	AUX
cjfa-3272	120	17	responsible	responsible	ADJ
cjfa-3272	120	18	that	that	SCONJ
cjfa-3272	120	19	the	the	DET
cjfa-3272	120	20	issuers	issuer	NOUN
cjfa-3272	120	21	,	,	PUNCT
cjfa-3272	120	22	which	which	PRON
cjfa-3272	120	23	each	each	PRON
cjfa-3272	120	24	of	of	ADP
cjfa-3272	120	25	the	the	DET
cjfa-3272	120	26	advisers	advisers	PROPN
cjfa-3272	120	27	services	service	NOUN
cjfa-3272	120	28	,	,	PUNCT
cjfa-3272	120	29	adhere	adhere	VERB
cjfa-3272	120	30	to	to	ADP
cjfa-3272	120	31	the	the	DET
cjfa-3272	120	32	information	information	NOUN
cjfa-3272	120	33	requirements	requirement	NOUN
cjfa-3272	120	34	;	;	PUNCT
cjfa-3272	120	35	service	service	VERB
cjfa-3272	120	36	the	the	DET
cjfa-3272	120	37	stocks	stock	NOUN
cjfa-3272	120	38	introduced	introduce	VERB
cjfa-3272	120	39	in	in	ADP
cjfa-3272	120	40	the	the	DET
cjfa-3272	120	41	otc	otc	PROPN
cjfa-3272	120	42	;	;	PUNCT
cjfa-3272	120	43	carrying	carry	VERB
cjfa-3272	120	44	out	out	ADP
cjfa-3272	120	45	advisory	advisory	ADJ
cjfa-3272	120	46	actions	action	NOUN
cjfa-3272	120	47	.	.	PUNCT
cjfa-3272	121	1	in	in	ADP
cjfa-3272	121	2	the	the	DET
cjfa-3272	121	3	year	year	NOUN
cjfa-3272	121	4	2013	2013	NUM
cjfa-3272	121	5	the	the	DET
cjfa-3272	121	6	period	period	NOUN
cjfa-3272	121	7	of	of	ADP
cjfa-3272	121	8	signing	sign	VERB
cjfa-3272	121	9	the	the	DET
cjfa-3272	121	10	contracts	contract	NOUN
cjfa-3272	121	11	with	with	ADP
cjfa-3272	121	12	the	the	DET
cjfa-3272	121	13	advisers	adviser	NOUN
cjfa-3272	121	14	was	be	AUX
cjfa-3272	121	15	extended	extend	VERB
cjfa-3272	121	16	to	to	ADP
cjfa-3272	121	17	3	3	NUM
cjfa-3272	121	18	years	year	NOUN
cjfa-3272	121	19	,	,	PUNCT
cjfa-3272	121	20	as	as	SCONJ
cjfa-3272	121	21	it	it	PRON
cjfa-3272	121	22	was	be	AUX
cjfa-3272	121	23	decided	decide	VERB
cjfa-3272	121	24	that	that	SCONJ
cjfa-3272	121	25	the	the	DET
cjfa-3272	121	26	help	help	NOUN
cjfa-3272	121	27	to	to	ADP
cjfa-3272	121	28	the	the	DET
cjfa-3272	121	29	issuers	issuer	NOUN
cjfa-3272	121	30	should	should	AUX
cjfa-3272	121	31	be	be	AUX
cjfa-3272	121	32	offered	offer	VERB
cjfa-3272	121	33	for	for	ADP
cjfa-3272	121	34	a	a	DET
cjfa-3272	121	35	period	period	NOUN
cjfa-3272	121	36	longer	long	ADV
cjfa-3272	121	37	than	than	ADP
cjfa-3272	121	38	one	one	NUM
cjfa-3272	121	39	year	year	NOUN
cjfa-3272	121	40	as	as	SCONJ
cjfa-3272	121	41	it	it	PRON
cjfa-3272	121	42	was	be	AUX
cjfa-3272	121	43	defined	define	VERB
cjfa-3272	121	44	in	in	ADP
cjfa-3272	121	45	the	the	DET
cjfa-3272	121	46	previous	previous	ADJ
cjfa-3272	121	47	regulations	regulation	NOUN
cjfa-3272	121	48	.	.	PUNCT
cjfa-3272	122	1	companies	company	NOUN
cjfa-3272	122	2	listed	list	VERB
cjfa-3272	122	3	in	in	ADP
cjfa-3272	122	4	the	the	DET
cjfa-3272	122	5	nc	nc	PROPN
cjfa-3272	122	6	require	require	PROPN
cjfa-3272	122	7	help	help	NOUN
cjfa-3272	122	8	not	not	PART
cjfa-3272	122	9	only	only	ADV
cjfa-3272	122	10	with	with	ADP
cjfa-3272	122	11	fulfilling	fulfil	VERB
cjfa-3272	122	12	their	their	PRON
cjfa-3272	122	13	duties	duty	NOUN
cjfa-3272	122	14	,	,	PUNCT
cjfa-3272	122	15	but	but	CCONJ
cjfa-3272	122	16	also	also	ADV
cjfa-3272	122	17	because	because	SCONJ
cjfa-3272	122	18	their	their	PRON
cjfa-3272	122	19	actions	action	NOUN
cjfa-3272	122	20	should	should	AUX
cjfa-3272	122	21	lead	lead	VERB
cjfa-3272	122	22	to	to	ADP
cjfa-3272	122	23	an	an	DET
cjfa-3272	122	24	increase	increase	NOUN
cjfa-3272	122	25	in	in	ADP
cjfa-3272	122	26	their	their	PRON
cjfa-3272	122	27	company	company	NOUN
cjfa-3272	122	28	’s	’s	PART
cjfa-3272	122	29	stocks	stock	NOUN
cjfa-3272	122	30	.	.	PUNCT
cjfa-3272	123	1	therefore	therefore	ADV
cjfa-3272	123	2	it	it	PRON
cjfa-3272	123	3	is	be	AUX
cjfa-3272	123	4	necessary	necessary	ADJ
cjfa-3272	123	5	to	to	PART
cjfa-3272	123	6	present	present	VERB
cjfa-3272	123	7	their	their	PRON
cjfa-3272	123	8	achievements	achievement	NOUN
cjfa-3272	123	9	in	in	ADP
cjfa-3272	123	10	a	a	DET
cjfa-3272	123	11	reliable	reliable	ADJ
cjfa-3272	123	12	manner	manner	NOUN
cjfa-3272	123	13	and	and	CCONJ
cjfa-3272	123	14	also	also	ADV
cjfa-3272	123	15	frequently	frequently	ADV
cjfa-3272	123	16	.	.	PUNCT
cjfa-3272	124	1	this	this	PRON
cjfa-3272	124	2	causes	cause	VERB
cjfa-3272	124	3	the	the	DET
cjfa-3272	124	4	advisers	adviser	NOUN
cjfa-3272	124	5	to	to	PART
cjfa-3272	124	6	become	become	VERB
cjfa-3272	124	7	speakers	speaker	NOUN
cjfa-3272	124	8	for	for	ADP
cjfa-3272	124	9	their	their	PRON
cjfa-3272	124	10	companies	company	NOUN
cjfa-3272	124	11	.	.	PUNCT
cjfa-3272	125	1	special	special	ADJ
cjfa-3272	125	2	attention	attention	NOUN
cjfa-3272	125	3	is	be	AUX
cjfa-3272	125	4	paid	pay	VERB
cjfa-3272	125	5	to	to	ADP
cjfa-3272	125	6	the	the	DET
cjfa-3272	125	7	quality	quality	NOUN
cjfa-3272	125	8	of	of	ADP
cjfa-3272	125	9	offered	offer	VERB
cjfa-3272	125	10	services	service	NOUN
cjfa-3272	125	11	and	and	CCONJ
cjfa-3272	125	12	to	to	ADP
cjfa-3272	125	13	blameless	blameless	ADJ
cjfa-3272	125	14	opinion	opinion	NOUN
cjfa-3272	125	15	.	.	PUNCT
cjfa-3272	126	1	however	however	ADV
cjfa-3272	126	2	,	,	PUNCT
cjfa-3272	126	3	the	the	DET
cjfa-3272	126	4	assessments	assessment	NOUN
cjfa-3272	126	5	tend	tend	VERB
cjfa-3272	126	6	to	to	PART
cjfa-3272	126	7	differ	differ	VERB
cjfa-3272	126	8	–	–	PUNCT
cjfa-3272	126	9	in	in	ADP
cjfa-3272	126	10	the	the	DET
cjfa-3272	126	11	year	year	NOUN
cjfa-3272	126	12	2014	2014	NUM
cjfa-3272	126	13	the	the	DET
cjfa-3272	126	14	warsaw	warsaw	PROPN
cjfa-3272	126	15	stock	stock	PROPN
cjfa-3272	126	16	exchange	exchange	PROPN
cjfa-3272	126	17	has	have	AUX
cjfa-3272	126	18	excluded	exclude	VERB
cjfa-3272	126	19	out	out	ADP
cjfa-3272	126	20	of	of	ADP
cjfa-3272	126	21	the	the	DET
cjfa-3272	126	22	list	list	NOUN
cjfa-3272	126	23	of	of	ADP
cjfa-3272	126	24	authorised	authorise	VERB
cjfa-3272	126	25	advisers	adviser	NOUN
cjfa-3272	126	26	4	4	NUM
cjfa-3272	126	27	entities	entity	NOUN
cjfa-3272	126	28	servicing	service	VERB
cjfa-3272	126	29	newconnect	newconnect	NOUN
cjfa-3272	126	30	companies	company	NOUN
cjfa-3272	126	31	,	,	PUNCT
cjfa-3272	126	32	13	13	NUM
cjfa-3272	126	33	warning	warning	NOUN
cjfa-3272	126	34	notices	notice	NOUN
cjfa-3272	126	35	admonitions	admonition	NOUN
cjfa-3272	126	36	have	have	AUX
cjfa-3272	126	37	been	be	AUX
cjfa-3272	126	38	issued	issue	VERB
cjfa-3272	126	39	and	and	CCONJ
cjfa-3272	126	40	one	one	NUM
cjfa-3272	126	41	financial	financial	ADJ
cjfa-3272	126	42	penalty	penalty	NOUN
cjfa-3272	126	43	was	be	AUX
cjfa-3272	126	44	given	give	VERB
cjfa-3272	126	45	in	in	ADP
cjfa-3272	126	46	the	the	DET
cjfa-3272	126	47	amount	amount	NOUN
cjfa-3272	126	48	of	of	ADP
cjfa-3272	126	49	20,000	20,000	NUM
cjfa-3272	126	50	pln	pln	NOUN
cjfa-3272	126	51	.	.	PROPN
cjfa-3272	126	52	bożena	bożena	PROPN
cjfa-3272	126	53	kołosowska	kołosowska	PROPN
cjfa-3272	126	54	,	,	PUNCT
cjfa-3272	126	55	grażyna	grażyna	VERB
cjfa-3272	126	56	voss92	voss92	NOUN
cjfa-3272	126	57	table	table	NOUN
cjfa-3272	127	1	2	2	NUM
cjfa-3272	127	2	.	.	X
cjfa-3272	127	3	list	list	NOUN
cjfa-3272	127	4	of	of	ADP
cjfa-3272	127	5	sanctions	sanction	NOUN
cjfa-3272	127	6	issued	issue	VERB
cjfa-3272	127	7	by	by	ADP
cjfa-3272	127	8	the	the	DET
cjfa-3272	127	9	organiser	organiser	NOUN
cjfa-3272	127	10	of	of	ADP
cjfa-3272	127	11	otc	otc	PROPN
cjfa-3272	127	12	for	for	ADP
cjfa-3272	127	13	the	the	DET
cjfa-3272	127	14	authorised	authorise	VERB
cjfa-3272	127	15	advisers	adviser	NOUN
cjfa-3272	127	16	in	in	ADP
cjfa-3272	127	17	newconnect	newconnect	ADJ
cjfa-3272	127	18	year	year	NOUN
cjfa-3272	127	19	total	total	NOUN
cjfa-3272	127	20	removal	removal	NOUN
cjfa-3272	127	21	from	from	ADP
cjfa-3272	127	22	the	the	DET
cjfa-3272	127	23	aa	aa	PROPN
cjfa-3272	127	24	list	list	NOUN
cjfa-3272	127	25	warning	warning	NOUN
cjfa-3272	127	26	notice	notice	NOUN
cjfa-3272	127	27	financial	financial	ADJ
cjfa-3272	127	28	penalty	penalty	NOUN
cjfa-3272	127	29	temporary	temporary	ADJ
cjfa-3272	127	30	suspension	suspension	NOUN
cjfa-3272	127	31	of	of	ADP
cjfa-3272	127	32	the	the	DET
cjfa-3272	127	33	right	right	NOUN
cjfa-3272	127	34	to	to	PART
cjfa-3272	127	35	act	act	VERB
cjfa-3272	127	36	as	as	ADP
cjfa-3272	127	37	an	an	DET
cjfa-3272	127	38	authorised	authorised	ADJ
cjfa-3272	127	39	adviser	adviser	NOUN
cjfa-3272	127	40	.	.	PUNCT
cjfa-3272	128	1	2009	2009	NUM
cjfa-3272	128	2	1	1	NUM
cjfa-3272	128	3	1	1	NUM
cjfa-3272	128	4	2010	2010	NUM
cjfa-3272	128	5	1	1	NUM
cjfa-3272	128	6	1	1	NUM
cjfa-3272	128	7	2012	2012	NUM
cjfa-3272	128	8	1	1	NUM
cjfa-3272	128	9	1	1	NUM
cjfa-3272	128	10	1	1	NUM
cjfa-3272	128	11	2013	2013	NUM
cjfa-3272	128	12	18	18	NUM
cjfa-3272	128	13	4	4	NUM
cjfa-3272	128	14	13	13	NUM
cjfa-3272	128	15	1	1	NUM
cjfa-3272	128	16	s	s	NOUN
cjfa-3272	128	17	o	o	NOUN
cjfa-3272	128	18	u	u	NOUN
cjfa-3272	128	19	r	r	NOUN
cjfa-3272	128	20	c	c	NOUN
cjfa-3272	128	21	e	e	X
cjfa-3272	128	22	:	:	PUNCT
cjfa-3272	128	23	http://www.newconnect.pl/pub/dokumenty_do_pobrania/kary/newconnect_zestawienie_kar_ad_29112013.pdf	http://www.newconnect.pl/pub/dokumenty_do_pobrania/kary/newconnect_zestawienie_kar_ad_29112013.pdf	PROPN
cjfa-3272	128	24	(	(	PUNCT
cjfa-3272	128	25	accessed	access	VERB
cjfa-3272	128	26	:	:	PUNCT
cjfa-3272	128	27	14.12.2013	14.12.2013	NUM
cjfa-3272	128	28	.	.	PUNCT
cjfa-3272	128	29	)	)	PUNCT
cjfa-3272	128	30	.	.	PUNCT
cjfa-3272	129	1	when	when	SCONJ
cjfa-3272	129	2	assessing	assess	VERB
cjfa-3272	129	3	the	the	DET
cjfa-3272	129	4	data	datum	NOUN
cjfa-3272	129	5	included	include	VERB
cjfa-3272	129	6	in	in	ADP
cjfa-3272	129	7	table	table	NOUN
cjfa-3272	129	8	2	2	NUM
cjfa-3272	129	9	it	it	PRON
cjfa-3272	129	10	can	can	AUX
cjfa-3272	129	11	be	be	AUX
cjfa-3272	129	12	observed	observe	VERB
cjfa-3272	129	13	,	,	PUNCT
cjfa-3272	129	14	that	that	SCONJ
cjfa-3272	129	15	there	there	PRON
cjfa-3272	129	16	has	have	AUX
cjfa-3272	129	17	been	be	AUX
cjfa-3272	129	18	a	a	DET
cjfa-3272	129	19	significant	significant	ADJ
cjfa-3272	129	20	increase	increase	NOUN
cjfa-3272	129	21	in	in	ADP
cjfa-3272	129	22	the	the	DET
cjfa-3272	129	23	number	number	NOUN
cjfa-3272	129	24	and	and	CCONJ
cjfa-3272	129	25	severity	severity	NOUN
cjfa-3272	129	26	of	of	ADP
cjfa-3272	129	27	the	the	DET
cjfa-3272	129	28	sanctions	sanction	NOUN
cjfa-3272	129	29	issued	issue	VERB
cjfa-3272	129	30	against	against	ADP
cjfa-3272	129	31	authorised	authorise	VERB
cjfa-3272	129	32	advisers	adviser	NOUN
cjfa-3272	129	33	in	in	ADP
cjfa-3272	129	34	the	the	DET
cjfa-3272	129	35	last	last	ADJ
cjfa-3272	129	36	year	year	NOUN
cjfa-3272	129	37	.	.	PUNCT
cjfa-3272	130	1	there	there	PRON
cjfa-3272	130	2	are	be	VERB
cjfa-3272	130	3	no	no	DET
cjfa-3272	130	4	more	more	ADV
cjfa-3272	130	5	temporary	temporary	ADJ
cjfa-3272	130	6	suspensions	suspension	NOUN
cjfa-3272	130	7	in	in	ADP
cjfa-3272	130	8	rights	right	NOUN
cjfa-3272	130	9	to	to	PART
cjfa-3272	130	10	act	act	VERB
cjfa-3272	130	11	as	as	ADP
cjfa-3272	130	12	an	an	DET
cjfa-3272	130	13	adviser	adviser	NOUN
cjfa-3272	130	14	,	,	PUNCT
cjfa-3272	130	15	but	but	CCONJ
cjfa-3272	130	16	there	there	PRON
cjfa-3272	130	17	are	be	VERB
cjfa-3272	130	18	removals	removal	NOUN
cjfa-3272	130	19	from	from	ADP
cjfa-3272	130	20	the	the	DET
cjfa-3272	130	21	list	list	NOUN
cjfa-3272	130	22	and	and	CCONJ
cjfa-3272	130	23	warning	warning	NOUN
cjfa-3272	130	24	notices	notice	NOUN
cjfa-3272	130	25	.	.	PUNCT
cjfa-3272	131	1	the	the	DET
cjfa-3272	131	2	following	follow	VERB
cjfa-3272	131	3	companies	company	NOUN
cjfa-3272	131	4	have	have	AUX
cjfa-3272	131	5	been	be	AUX
cjfa-3272	131	6	removed	remove	VERB
cjfa-3272	131	7	from	from	ADP
cjfa-3272	131	8	the	the	DET
cjfa-3272	131	9	list	list	NOUN
cjfa-3272	131	10	of	of	ADP
cjfa-3272	131	11	authorised	authorise	VERB
cjfa-3272	131	12	advisers	adviser	NOUN
cjfa-3272	131	13	in	in	ADP
cjfa-3272	131	14	the	the	DET
cjfa-3272	131	15	years	year	NOUN
cjfa-3272	131	16	2013–2009	2013–2009	NUM
cjfa-3272	131	17	on	on	ADP
cjfa-3272	131	18	the	the	DET
cjfa-3272	131	19	grounds	ground	NOUN
cjfa-3272	131	20	of	of	ADP
cjfa-3272	131	21	neglecting	neglect	VERB
cjfa-3272	131	22	their	their	PRON
cjfa-3272	131	23	activities	activity	NOUN
cjfa-3272	131	24	relating	relate	VERB
cjfa-3272	131	25	to	to	ADP
cjfa-3272	131	26	information	information	NOUN
cjfa-3272	131	27	documents	document	NOUN
cjfa-3272	131	28	and	and	CCONJ
cjfa-3272	131	29	introducing	introduce	VERB
cjfa-3272	131	30	stocks	stock	NOUN
cjfa-3272	131	31	of	of	ADP
cjfa-3272	131	32	chosen	choose	VERB
cjfa-3272	131	33	companies	company	NOUN
cjfa-3272	131	34	:	:	PUNCT
cjfa-3272	131	35	capital	capital	NOUN
cjfa-3272	131	36	city	city	PROPN
cjfa-3272	131	37	sp	sp	PROPN
cjfa-3272	131	38	.	.	PUNCT
cjfa-3272	132	1	z	z	PROPN
cjfa-3272	132	2	o.o	o.o	PROPN
cjfa-3272	132	3	.	.	PROPN
cjfa-3272	132	4	,	,	PUNCT
cjfa-3272	132	5	ipo	ipo	PROPN
cjfa-3272	132	6	s.a	s.a	PROPN
cjfa-3272	132	7	.	.	PROPN
cjfa-3272	132	8	,	,	PUNCT
cjfa-3272	132	9	capital	capital	PROPN
cjfa-3272	132	10	kopernik	kopernik	PROPN
cjfa-3272	132	11	s.a	s.a	PROPN
cjfa-3272	132	12	..	..	PROPN
cjfa-3272	132	13	the	the	DET
cjfa-3272	132	14	company	company	NOUN
cjfa-3272	132	15	dom	dom	NOUN
cjfa-3272	132	16	inwestycyjny	inwestycyjny	PROPN
cjfa-3272	132	17	taurus	taurus	PROPN
cjfa-3272	132	18	s.a	s.a	PROPN
cjfa-3272	132	19	.	.	PROPN
cjfa-3272	132	20	has	have	AUX
cjfa-3272	132	21	been	be	AUX
cjfa-3272	132	22	partially	partially	ADV
cjfa-3272	132	23	suspended	suspend	VERB
cjfa-3272	132	24	in	in	ADP
cjfa-3272	132	25	its	its	PRON
cjfa-3272	132	26	actions	action	NOUN
cjfa-3272	132	27	in	in	ADP
cjfa-3272	132	28	2012	2012	NUM
cjfa-3272	132	29	due	due	ADP
cjfa-3272	132	30	to	to	ADP
cjfa-3272	132	31	the	the	DET
cjfa-3272	132	32	lack	lack	NOUN
cjfa-3272	132	33	of	of	ADP
cjfa-3272	132	34	possibilities	possibility	NOUN
cjfa-3272	132	35	of	of	ADP
cjfa-3272	132	36	further	further	ADJ
cjfa-3272	132	37	adequate	adequate	ADJ
cjfa-3272	132	38	performance	performance	NOUN
cjfa-3272	132	39	of	of	ADP
cjfa-3272	132	40	authorised	authorise	VERB
cjfa-3272	132	41	adviser	adviser	NOUN
cjfa-3272	132	42	’s	’s	PART
cjfa-3272	132	43	duties	duty	NOUN
cjfa-3272	132	44	on	on	ADP
cjfa-3272	132	45	the	the	DET
cjfa-3272	132	46	newconnect	newconnect	NOUN
cjfa-3272	132	47	and	and	CCONJ
cjfa-3272	132	48	catalyst	catalyst	NOUN
cjfa-3272	132	49	markets	market	NOUN
cjfa-3272	132	50	,	,	PUNCT
cjfa-3272	132	51	because	because	SCONJ
cjfa-3272	132	52	of	of	ADP
cjfa-3272	132	53	the	the	DET
cjfa-3272	132	54	company	company	NOUN
cjfa-3272	132	55	’s	’s	PART
cjfa-3272	132	56	legal	legal	ADJ
cjfa-3272	132	57	and	and	CCONJ
cjfa-3272	132	58	financial	financial	ADJ
cjfa-3272	132	59	situation	situation	NOUN
cjfa-3272	132	60	.	.	PUNCT
cjfa-3272	133	1	the	the	DET
cjfa-3272	133	2	company	company	NOUN
cjfa-3272	133	3	goadvisers	goadviser	VERB
cjfa-3272	133	4	s.a	s.a	PROPN
cjfa-3272	133	5	.	.	PROPN
cjfa-3272	133	6	has	have	AUX
cjfa-3272	133	7	been	be	AUX
cjfa-3272	133	8	removed	remove	VERB
cjfa-3272	133	9	from	from	ADP
cjfa-3272	133	10	the	the	DET
cjfa-3272	133	11	list	list	NOUN
cjfa-3272	133	12	of	of	ADP
cjfa-3272	133	13	authorised	authorise	VERB
cjfa-3272	133	14	advisers	adviser	NOUN
cjfa-3272	133	15	for	for	ADP
cjfa-3272	133	16	improper	improper	ADJ
cjfa-3272	133	17	conduct	conduct	NOUN
cjfa-3272	133	18	of	of	ADP
cjfa-3272	133	19	the	the	DET
cjfa-3272	133	20	authorised	authorise	VERB
cjfa-3272	133	21	adviser	adviser	NOUN
cjfa-3272	133	22	’s	’s	PART
cjfa-3272	133	23	duties	duty	NOUN
cjfa-3272	133	24	,	,	PUNCT
cjfa-3272	133	25	as	as	ADP
cjfa-3272	133	26	the	the	DET
cjfa-3272	133	27	company	company	NOUN
cjfa-3272	133	28	:	:	PUNCT
cjfa-3272	133	29	kancelaria	kancelaria	PROPN
cjfa-3272	133	30	ruciński	ruciński	PROPN
cjfa-3272	133	31	i	i	PRON
cjfa-3272	133	32	wspólnicy	wspólnicy	ADJ
cjfa-3272	133	33	,	,	PUNCT
cjfa-3272	133	34	klaudiusz	klaudiusz	PROPN
cjfa-3272	133	35	wolny	wolny	PROPN
cjfa-3272	133	36	ekspert	ekspert	PROPN
cjfa-3272	133	37	has	have	AUX
cjfa-3272	133	38	been	be	AUX
cjfa-3272	133	39	suspended	suspend	VERB
cjfa-3272	133	40	(	(	PUNCT
cjfa-3272	133	41	http://www.newconnect.pl	http://www.newconnect.pl	PROPN
cjfa-3272	133	42	)	)	PUNCT
cjfa-3272	133	43	.	.	PUNCT
cjfa-3272	134	1	although	although	SCONJ
cjfa-3272	134	2	these	these	PRON
cjfa-3272	134	3	may	may	AUX
cjfa-3272	134	4	seem	seem	VERB
cjfa-3272	134	5	like	like	ADP
cjfa-3272	134	6	individual	individual	ADJ
cjfa-3272	134	7	cases	case	NOUN
cjfa-3272	134	8	,	,	PUNCT
cjfa-3272	134	9	with	with	SCONJ
cjfa-3272	134	10	companies	company	NOUN
cjfa-3272	134	11	of	of	ADP
cjfa-3272	134	12	public	public	ADJ
cjfa-3272	134	13	trust	trust	NOUN
cjfa-3272	134	14	this	this	PRON
cjfa-3272	134	15	should	should	AUX
cjfa-3272	134	16	not	not	PART
cjfa-3272	134	17	happen	happen	VERB
cjfa-3272	134	18	at	at	ADV
cjfa-3272	134	19	all	all	ADV
cjfa-3272	134	20	.	.	PUNCT
cjfa-3272	135	1	this	this	PRON
cjfa-3272	135	2	undermines	undermine	VERB
cjfa-3272	135	3	the	the	DET
cjfa-3272	135	4	sense	sense	NOUN
cjfa-3272	135	5	of	of	ADP
cjfa-3272	135	6	more	more	ADJ
cjfa-3272	135	7	liberal	liberal	ADJ
cjfa-3272	135	8	solutions	solution	NOUN
cjfa-3272	135	9	relating	relate	VERB
cjfa-3272	135	10	to	to	ADP
cjfa-3272	135	11	the	the	DET
cjfa-3272	135	12	otc	otc	PROPN
cjfa-3272	135	13	market	market	NOUN
cjfa-3272	135	14	applied	apply	VERB
cjfa-3272	135	15	to	to	ADP
cjfa-3272	135	16	small	small	ADJ
cjfa-3272	135	17	and	and	CCONJ
cjfa-3272	135	18	medium	medium	ADJ
cjfa-3272	135	19	companies	company	NOUN
cjfa-3272	135	20	which	which	PRON
cjfa-3272	135	21	look	look	VERB
cjfa-3272	135	22	for	for	ADP
cjfa-3272	135	23	comprehensive	comprehensive	ADJ
cjfa-3272	135	24	help	help	NOUN
cjfa-3272	135	25	from	from	ADP
cjfa-3272	135	26	an	an	DET
cjfa-3272	135	27	authorised	authorised	ADJ
cjfa-3272	135	28	adviser	adviser	NOUN
cjfa-3272	135	29	.	.	PUNCT
cjfa-3272	136	1	the	the	DET
cjfa-3272	136	2	cases	case	NOUN
cjfa-3272	136	3	of	of	ADP
cjfa-3272	136	4	negative	negative	ADJ
cjfa-3272	136	5	effects	effect	NOUN
cjfa-3272	136	6	of	of	ADP
cjfa-3272	136	7	disdaining	disdain	VERB
cjfa-3272	136	8	the	the	DET
cjfa-3272	136	9	rules	rule	NOUN
cjfa-3272	136	10	of	of	ADP
cjfa-3272	136	11	ethics	ethic	NOUN
cjfa-3272	136	12	indicate	indicate	VERB
cjfa-3272	136	13	a	a	DET
cjfa-3272	136	14	need	need	NOUN
cjfa-3272	136	15	of	of	ADP
cjfa-3272	136	16	a	a	DET
cjfa-3272	136	17	broad	broad	ADJ
cjfa-3272	136	18	application	application	NOUN
cjfa-3272	136	19	of	of	ADP
cjfa-3272	136	20	ethical	ethical	ADJ
cjfa-3272	136	21	standards	standard	NOUN
cjfa-3272	136	22	in	in	ADP
cjfa-3272	136	23	the	the	DET
cjfa-3272	136	24	economic	economic	ADJ
cjfa-3272	136	25	life	life	NOUN
cjfa-3272	136	26	.	.	PUNCT
cjfa-3272	137	1	there	there	PRON
cjfa-3272	137	2	are	be	VERB
cjfa-3272	137	3	,	,	PUNCT
cjfa-3272	137	4	however	however	ADV
cjfa-3272	137	5	,	,	PUNCT
cjfa-3272	137	6	many	many	ADJ
cjfa-3272	137	7	causes	cause	VERB
cjfa-3272	137	8	holding	hold	VERB
cjfa-3272	137	9	back	back	ADP
cjfa-3272	137	10	the	the	DET
cjfa-3272	137	11	process	process	NOUN
cjfa-3272	137	12	of	of	ADP
cjfa-3272	137	13	disseminating	disseminate	VERB
cjfa-3272	137	14	the	the	DET
cjfa-3272	137	15	awareness	awareness	NOUN
cjfa-3272	137	16	of	of	ADP
cjfa-3272	137	17	ethics	ethic	NOUN
cjfa-3272	137	18	and	and	CCONJ
cjfa-3272	137	19	its	its	PRON
cjfa-3272	137	20	application	application	NOUN
cjfa-3272	137	21	in	in	ADP
cjfa-3272	137	22	practice	practice	NOUN
cjfa-3272	137	23	.	.	PUNCT
cjfa-3272	138	1	such	such	ADJ
cjfa-3272	138	2	causes	cause	NOUN
cjfa-3272	138	3	can	can	AUX
cjfa-3272	138	4	include	include	VERB
cjfa-3272	138	5	(	(	PUNCT
cjfa-3272	138	6	karmańska	karmańska	NOUN
cjfa-3272	138	7	2005	2005	NUM
cjfa-3272	138	8	,	,	PUNCT
cjfa-3272	138	9	139	139	NUM
cjfa-3272	138	10	):	):	PUNCT
cjfa-3272	138	11	authorised	authorise	VERB
cjfa-3272	138	12	adviser	adviser	NOUN
cjfa-3272	138	13	–	–	PUNCT
cjfa-3272	138	14	as	as	ADP
cjfa-3272	138	15	a	a	DET
cjfa-3272	138	16	company	company	NOUN
cjfa-3272	138	17	of	of	ADP
cjfa-3272	138	18	public	public	ADJ
cjfa-3272	138	19	trust	trust	NOUN
cjfa-3272	138	20	…	…	PUNCT
cjfa-3272	138	21	93	93	NUM
cjfa-3272	138	22	■	■	PUNCT
cjfa-3272	138	23	world	world	NOUN
cjfa-3272	138	24	-	-	PUNCT
cjfa-3272	138	25	wide	wide	ADJ
cjfa-3272	138	26	moral	moral	ADJ
cjfa-3272	138	27	crisis	crisis	NOUN
cjfa-3272	138	28	,	,	PUNCT
cjfa-3272	138	29	■	■	PUNCT
cjfa-3272	138	30	people	people	NOUN
cjfa-3272	138	31	have	have	AUX
cjfa-3272	138	32	pushed	push	VERB
cjfa-3272	138	33	the	the	DET
cjfa-3272	138	34	ethics	ethic	NOUN
cjfa-3272	138	35	to	to	ADP
cjfa-3272	138	36	the	the	DET
cjfa-3272	138	37	background	background	NOUN
cjfa-3272	138	38	of	of	ADP
cjfa-3272	138	39	their	their	PRON
cjfa-3272	138	40	value	value	NOUN
cjfa-3272	138	41	system	system	NOUN
cjfa-3272	138	42	,	,	PUNCT
cjfa-3272	138	43	■	■	PUNCT
cjfa-3272	138	44	ethics	ethic	NOUN
cjfa-3272	138	45	is	be	AUX
cjfa-3272	138	46	becoming	become	VERB
cjfa-3272	138	47	an	an	DET
cjfa-3272	138	48	uncomfortable	uncomfortable	ADJ
cjfa-3272	138	49	limitation	limitation	NOUN
cjfa-3272	138	50	in	in	ADP
cjfa-3272	138	51	many	many	ADJ
cjfa-3272	138	52	areas	area	NOUN
cjfa-3272	138	53	,	,	PUNCT
cjfa-3272	138	54	■	■	PUNCT
cjfa-3272	138	55	creation	creation	NOUN
cjfa-3272	138	56	of	of	ADP
cjfa-3272	138	57	standards	standard	NOUN
cjfa-3272	138	58	of	of	ADP
cjfa-3272	138	59	actions	action	NOUN
cjfa-3272	138	60	without	without	ADP
cjfa-3272	138	61	adhering	adhere	VERB
cjfa-3272	138	62	to	to	ADP
cjfa-3272	138	63	the	the	DET
cjfa-3272	138	64	rules	rule	NOUN
cjfa-3272	138	65	of	of	ADP
cjfa-3272	138	66	ethics	ethic	NOUN
cjfa-3272	138	67	or	or	CCONJ
cjfa-3272	138	68	with	with	ADP
cjfa-3272	138	69	a	a	DET
cjfa-3272	138	70	serious	serious	ADJ
cjfa-3272	138	71	breach	breach	NOUN
cjfa-3272	138	72	of	of	ADP
cjfa-3272	138	73	those	those	DET
cjfa-3272	138	74	rules	rule	NOUN
cjfa-3272	138	75	in	in	ADP
cjfa-3272	138	76	the	the	DET
cjfa-3272	138	77	name	name	NOUN
cjfa-3272	138	78	of	of	ADP
cjfa-3272	138	79	particular	particular	ADJ
cjfa-3272	138	80	commercial	commercial	ADJ
cjfa-3272	138	81	interests	interest	NOUN
cjfa-3272	138	82	.	.	PUNCT
cjfa-3272	139	1	despite	despite	SCONJ
cjfa-3272	139	2	many	many	ADJ
cjfa-3272	139	3	imperfections	imperfection	NOUN
cjfa-3272	139	4	in	in	ADP
cjfa-3272	139	5	the	the	DET
cjfa-3272	139	6	functioning	functioning	NOUN
cjfa-3272	139	7	of	of	ADP
cjfa-3272	139	8	economic	economic	ADJ
cjfa-3272	139	9	unit	unit	NOUN
cjfa-3272	139	10	it	it	PRON
cjfa-3272	139	11	has	have	VERB
cjfa-3272	139	12	to	to	PART
cjfa-3272	139	13	be	be	AUX
cjfa-3272	139	14	observed	observe	VERB
cjfa-3272	139	15	,	,	PUNCT
cjfa-3272	139	16	that	that	SCONJ
cjfa-3272	139	17	the	the	DET
cjfa-3272	139	18	auditor	auditor	NOUN
cjfa-3272	139	19	’s	’s	PART
cjfa-3272	139	20	work	work	NOUN
cjfa-3272	139	21	results	result	NOUN
cjfa-3272	139	22	in	in	ADP
cjfa-3272	139	23	recommendations	recommendation	NOUN
cjfa-3272	139	24	which	which	PRON
cjfa-3272	139	25	should	should	AUX
cjfa-3272	139	26	become	become	VERB
cjfa-3272	139	27	guidelines	guideline	NOUN
cjfa-3272	139	28	allowing	allow	VERB
cjfa-3272	139	29	the	the	DET
cjfa-3272	139	30	unit	unit	NOUN
cjfa-3272	139	31	’s	’s	PART
cjfa-3272	139	32	functioning	function	VERB
cjfa-3272	139	33	to	to	PART
cjfa-3272	139	34	improve	improve	VERB
cjfa-3272	139	35	.	.	PUNCT
cjfa-3272	140	1	the	the	DET
cjfa-3272	140	2	objective	objective	NOUN
cjfa-3272	140	3	of	of	ADP
cjfa-3272	140	4	such	such	ADJ
cjfa-3272	140	5	recommendations	recommendation	NOUN
cjfa-3272	140	6	is	be	AUX
cjfa-3272	140	7	to	to	PART
cjfa-3272	140	8	neutralise	neutralise	VERB
cjfa-3272	140	9	the	the	DET
cjfa-3272	140	10	possibilities	possibility	NOUN
cjfa-3272	140	11	of	of	ADP
cjfa-3272	140	12	significant	significant	ADJ
cjfa-3272	140	13	risks	risk	NOUN
cjfa-3272	140	14	,	,	PUNCT
cjfa-3272	140	15	to	to	PART
cjfa-3272	140	16	improve	improve	VERB
cjfa-3272	140	17	the	the	DET
cjfa-3272	140	18	management	management	NOUN
cjfa-3272	140	19	system	system	NOUN
cjfa-3272	140	20	,	,	PUNCT
cjfa-3272	140	21	and	and	CCONJ
cjfa-3272	140	22	to	to	PART
cjfa-3272	140	23	assure	assure	VERB
cjfa-3272	140	24	that	that	SCONJ
cjfa-3272	140	25	the	the	DET
cjfa-3272	140	26	set	set	NOUN
cjfa-3272	140	27	objectives	objective	NOUN
cjfa-3272	140	28	and	and	CCONJ
cjfa-3272	140	29	tasks	task	NOUN
cjfa-3272	140	30	will	will	AUX
cjfa-3272	140	31	be	be	AUX
cjfa-3272	140	32	realised	realise	VERB
cjfa-3272	140	33	in	in	ADP
cjfa-3272	140	34	a	a	DET
cjfa-3272	140	35	defined	define	VERB
cjfa-3272	140	36	period	period	NOUN
cjfa-3272	140	37	of	of	ADP
cjfa-3272	140	38	time	time	NOUN
cjfa-3272	140	39	in	in	ADP
cjfa-3272	140	40	a	a	DET
cjfa-3272	140	41	way	way	NOUN
cjfa-3272	140	42	that	that	PRON
cjfa-3272	140	43	is	be	AUX
cjfa-3272	140	44	effective	effective	ADJ
cjfa-3272	140	45	and	and	CCONJ
cjfa-3272	140	46	coherent	coherent	ADJ
cjfa-3272	140	47	with	with	ADP
cjfa-3272	140	48	ethical	ethical	ADJ
cjfa-3272	140	49	standards	standard	NOUN
cjfa-3272	140	50	(	(	PUNCT
cjfa-3272	140	51	sołtyk	sołtyk	NOUN
cjfa-3272	140	52	2013	2013	NUM
cjfa-3272	140	53	,	,	PUNCT
cjfa-3272	140	54	276	276	NUM
cjfa-3272	140	55	)	)	PUNCT
cjfa-3272	140	56	.	.	PUNCT
cjfa-3272	140	57	 	 	SPACE
cjfa-3272	141	1	conclusions	conclusion	NOUN
cjfa-3272	141	2	resulting	result	VERB
cjfa-3272	141	3	from	from	ADP
cjfa-3272	141	4	the	the	DET
cjfa-3272	141	5	research	research	NOUN
cjfa-3272	141	6	process	process	NOUN
cjfa-3272	141	7	analyzing	analyze	VERB
cjfa-3272	141	8	the	the	DET
cjfa-3272	141	9	results	result	NOUN
cjfa-3272	141	10	of	of	ADP
cjfa-3272	141	11	published	publish	VERB
cjfa-3272	141	12	studies	study	NOUN
cjfa-3272	141	13	on	on	ADP
cjfa-3272	141	14	the	the	DET
cjfa-3272	141	15	causes	cause	NOUN
cjfa-3272	141	16	of	of	ADP
cjfa-3272	141	17	the	the	DET
cjfa-3272	141	18	collapse	collapse	NOUN
cjfa-3272	141	19	of	of	ADP
cjfa-3272	141	20	listed	list	VERB
cjfa-3272	141	21	companies	company	NOUN
cjfa-3272	141	22	it	it	PRON
cjfa-3272	141	23	should	should	AUX
cjfa-3272	141	24	be	be	AUX
cjfa-3272	141	25	noted	note	VERB
cjfa-3272	141	26	that	that	SCONJ
cjfa-3272	141	27	the	the	DET
cjfa-3272	141	28	elimination	elimination	NOUN
cjfa-3272	141	29	of	of	ADP
cjfa-3272	141	30	these	these	DET
cjfa-3272	141	31	units	unit	NOUN
cjfa-3272	141	32	can	can	AUX
cjfa-3272	141	33	be	be	AUX
cjfa-3272	141	34	attributed	attribute	VERB
cjfa-3272	141	35	to	to	ADP
cjfa-3272	141	36	actions	action	NOUN
cjfa-3272	141	37	of	of	ADP
cjfa-3272	141	38	certain	certain	ADJ
cjfa-3272	141	39	persons	person	NOUN
cjfa-3272	141	40	,	,	PUNCT
cjfa-3272	141	41	that	that	PRON
cjfa-3272	141	42	stand	stand	VERB
cjfa-3272	141	43	in	in	ADP
cjfa-3272	141	44	contradiction	contradiction	NOUN
cjfa-3272	141	45	to	to	ADP
cjfa-3272	141	46	business	business	NOUN
cjfa-3272	141	47	ethics	ethic	NOUN
cjfa-3272	141	48	.	.	PUNCT
cjfa-3272	142	1	cases	case	NOUN
cjfa-3272	142	2	of	of	ADP
cjfa-3272	142	3	negative	negative	ADJ
cjfa-3272	142	4	effects	effect	NOUN
cjfa-3272	142	5	of	of	ADP
cjfa-3272	142	6	disregarding	disregard	VERB
cjfa-3272	142	7	moral	moral	ADJ
cjfa-3272	142	8	norms	norm	NOUN
cjfa-3272	142	9	indicate	indicate	VERB
cjfa-3272	142	10	the	the	DET
cjfa-3272	142	11	need	need	NOUN
cjfa-3272	142	12	for	for	ADP
cjfa-3272	142	13	broad	broad	ADJ
cjfa-3272	142	14	application	application	NOUN
cjfa-3272	142	15	of	of	ADP
cjfa-3272	142	16	ethical	ethical	ADJ
cjfa-3272	142	17	standards	standard	NOUN
cjfa-3272	142	18	in	in	ADP
cjfa-3272	142	19	business	business	NOUN
cjfa-3272	142	20	life	life	NOUN
cjfa-3272	142	21	.	.	PUNCT
cjfa-3272	143	1	among	among	ADP
cjfa-3272	143	2	elements	element	NOUN
cjfa-3272	143	3	of	of	ADP
cjfa-3272	143	4	strengthening	strengthen	VERB
cjfa-3272	143	5	and	and	CCONJ
cjfa-3272	143	6	utilizing	utilizing	NOUN
cjfa-3272	143	7	of	of	ADP
cjfa-3272	143	8	ethical	ethical	ADJ
cjfa-3272	143	9	principles	principle	NOUN
cjfa-3272	143	10	in	in	ADP
cjfa-3272	143	11	business	business	NOUN
cjfa-3272	143	12	there	there	PRON
cjfa-3272	143	13	are	be	VERB
cjfa-3272	143	14	procedures	procedure	NOUN
cjfa-3272	143	15	used	use	VERB
cjfa-3272	143	16	in	in	ADP
cjfa-3272	143	17	internal	internal	ADJ
cjfa-3272	143	18	audit	audit	NOUN
cjfa-3272	143	19	,	,	PUNCT
cjfa-3272	143	20	which	which	PRON
cjfa-3272	143	21	can	can	AUX
cjfa-3272	143	22	help	help	VERB
cjfa-3272	143	23	reduce	reduce	VERB
cjfa-3272	143	24	irregularities	irregularity	NOUN
cjfa-3272	143	25	and	and	CCONJ
cjfa-3272	143	26	can	can	AUX
cjfa-3272	143	27	be	be	AUX
cjfa-3272	143	28	a	a	DET
cjfa-3272	143	29	source	source	NOUN
cjfa-3272	143	30	for	for	ADP
cjfa-3272	143	31	standards	standard	NOUN
cjfa-3272	143	32	based	base	VERB
cjfa-3272	143	33	on	on	ADP
cjfa-3272	143	34	good	good	ADJ
cjfa-3272	143	35	business	business	NOUN
cjfa-3272	143	36	practices	practice	NOUN
cjfa-3272	143	37	and	and	CCONJ
cjfa-3272	143	38	in	in	ADP
cjfa-3272	143	39	accordance	accordance	NOUN
cjfa-3272	143	40	with	with	ADP
cjfa-3272	143	41	ethical	ethical	ADJ
cjfa-3272	143	42	standards	standard	NOUN
cjfa-3272	143	43	.	.	PUNCT
cjfa-3272	144	1	internal	internal	ADJ
cjfa-3272	144	2	audit	audit	NOUN
cjfa-3272	144	3	is	be	AUX
cjfa-3272	144	4	an	an	DET
cjfa-3272	144	5	independent	independent	ADJ
cjfa-3272	144	6	and	and	CCONJ
cjfa-3272	144	7	objective	objective	ADJ
cjfa-3272	144	8	tool	tool	NOUN
cjfa-3272	144	9	used	use	VERB
cjfa-3272	144	10	for	for	ADP
cjfa-3272	144	11	evaluation	evaluation	NOUN
cjfa-3272	144	12	of	of	ADP
cjfa-3272	144	13	the	the	DET
cjfa-3272	144	14	unit	unit	NOUN
cjfa-3272	144	15	’s	’s	PART
cjfa-3272	144	16	management	management	NOUN
cjfa-3272	144	17	processes	process	NOUN
cjfa-3272	144	18	.	.	PUNCT
cjfa-3272	145	1	it	it	PRON
cjfa-3272	145	2	aims	aim	VERB
cjfa-3272	145	3	at	at	ADP
cjfa-3272	145	4	bringing	bring	VERB
cjfa-3272	145	5	added	add	VERB
cjfa-3272	145	6	value	value	NOUN
cjfa-3272	145	7	to	to	ADP
cjfa-3272	145	8	the	the	DET
cjfa-3272	145	9	unit	unit	NOUN
cjfa-3272	145	10	and	and	CCONJ
cjfa-3272	145	11	improve	improve	VERB
cjfa-3272	145	12	its	its	PRON
cjfa-3272	145	13	functioning	functioning	NOUN
cjfa-3272	145	14	.	.	PUNCT
cjfa-3272	146	1	it	it	PRON
cjfa-3272	146	2	also	also	ADV
cjfa-3272	146	3	supports	support	VERB
cjfa-3272	146	4	the	the	DET
cjfa-3272	146	5	unit	unit	NOUN
cjfa-3272	146	6	in	in	ADP
cjfa-3272	146	7	achieving	achieve	VERB
cjfa-3272	146	8	its	its	PRON
cjfa-3272	146	9	objectives	objective	NOUN
cjfa-3272	146	10	and	and	CCONJ
cjfa-3272	146	11	improving	improve	VERB
cjfa-3272	146	12	the	the	DET
cjfa-3272	146	13	efficiency	efficiency	NOUN
cjfa-3272	146	14	of	of	ADP
cjfa-3272	146	15	risk	risk	NOUN
cjfa-3272	146	16	management	management	NOUN
cjfa-3272	146	17	,	,	PUNCT
cjfa-3272	146	18	control	control	NOUN
cjfa-3272	146	19	system	system	NOUN
cjfa-3272	146	20	and	and	CCONJ
cjfa-3272	146	21	management	management	NOUN
cjfa-3272	146	22	processes	process	NOUN
cjfa-3272	146	23	.	.	PUNCT
cjfa-3272	147	1	unethical	unethical	ADJ
cjfa-3272	147	2	behavior	behavior	NOUN
cjfa-3272	147	3	of	of	ADP
cjfa-3272	147	4	persons	person	NOUN
cjfa-3272	147	5	owning	own	VERB
cjfa-3272	147	6	or	or	CCONJ
cjfa-3272	147	7	managing	manage	VERB
cjfa-3272	147	8	business	business	NOUN
cjfa-3272	147	9	entities	entity	NOUN
cjfa-3272	147	10	can	can	AUX
cjfa-3272	147	11	not	not	PART
cjfa-3272	147	12	be	be	AUX
cjfa-3272	147	13	totally	totally	ADV
cjfa-3272	147	14	eliminated	eliminate	VERB
cjfa-3272	147	15	with	with	ADP
cjfa-3272	147	16	certanity	certanity	NOUN
cjfa-3272	147	17	but	but	CCONJ
cjfa-3272	147	18	,	,	PUNCT
cjfa-3272	147	19	by	by	ADP
cjfa-3272	147	20	the	the	DET
cjfa-3272	147	21	existence	existence	NOUN
cjfa-3272	147	22	of	of	ADP
cjfa-3272	147	23	authorized	authorize	VERB
cjfa-3272	147	24	advisers	adviser	NOUN
cjfa-3272	147	25	,	,	PUNCT
cjfa-3272	147	26	can	can	AUX
cjfa-3272	147	27	be	be	AUX
cjfa-3272	147	28	significantly	significantly	ADV
cjfa-3272	147	29	reduced	reduce	VERB
cjfa-3272	147	30	.	.	PUNCT
cjfa-3272	148	1	unfortunately	unfortunately	ADV
cjfa-3272	148	2	,	,	PUNCT
cjfa-3272	148	3	it	it	PRON
cjfa-3272	148	4	will	will	AUX
cjfa-3272	148	5	also	also	ADV
cjfa-3272	148	6	depend	depend	VERB
cjfa-3272	148	7	on	on	ADP
cjfa-3272	148	8	the	the	DET
cjfa-3272	148	9	professional	professional	ADJ
cjfa-3272	148	10	standards	standard	NOUN
cjfa-3272	148	11	of	of	ADP
cjfa-3272	148	12	good	good	ADJ
cjfa-3272	148	13	practices	practice	NOUN
cjfa-3272	148	14	and	and	CCONJ
cjfa-3272	148	15	personal	personal	ADJ
cjfa-3272	148	16	responsibility	responsibility	NOUN
cjfa-3272	148	17	of	of	ADP
cjfa-3272	148	18	the	the	DET
cjfa-3272	148	19	people	people	NOUN
cjfa-3272	148	20	they	they	PRON
cjfa-3272	148	21	employ	employ	VERB
cjfa-3272	148	22	.	.	PUNCT
cjfa-3272	149	1	bożena	bożena	PROPN
cjfa-3272	149	2	kołosowska	kołosowska	PROPN
cjfa-3272	149	3	,	,	PUNCT
cjfa-3272	149	4	grażyna	grażyna	PROPN
cjfa-3272	149	5	voss94	voss94	PROPN
cjfa-3272	149	6	 	 	SPACE
cjfa-3272	149	7	references	reference	VERB
cjfa-3272	149	8	banaszczak	banaszczak	NOUN
cjfa-3272	149	9	-	-	PUNCT
cjfa-3272	149	10	soroka	soroka	NOUN
cjfa-3272	149	11	u.	u.	NOUN
cjfa-3272	149	12	(	(	PUNCT
cjfa-3272	149	13	2012	2012	NUM
cjfa-3272	149	14	)	)	PUNCT
cjfa-3272	149	15	,	,	PUNCT
cjfa-3272	149	16	rynki	rynki	NOUN
cjfa-3272	149	17	finansowe	finansowe	PROPN
cjfa-3272	149	18	–	–	PUNCT
cjfa-3272	149	19	organizacja	organizacja	NOUN
cjfa-3272	149	20	,	,	PUNCT
cjfa-3272	149	21	instytucje	instytucje	NOUN
cjfa-3272	149	22	,	,	PUNCT
cjfa-3272	149	23	uczestnicy	uczestnicy	NOUN
cjfa-3272	149	24	,	,	PUNCT
cjfa-3272	149	25	wydawnictwo	wydawnictwo	PROPN
cjfa-3272	149	26	c.h	c.h	PROPN
cjfa-3272	149	27	.	.	PROPN
cjfa-3272	149	28	beck	beck	PROPN
cjfa-3272	149	29	,	,	PUNCT
cjfa-3272	149	30	warszawa	warszawa	PROPN
cjfa-3272	149	31	,	,	PUNCT
cjfa-3272	149	32	86–87	86–87	NUM
cjfa-3272	149	33	.	.	PUNCT
cjfa-3272	150	1	bartoszewicz	bartoszewicz	NOUN
cjfa-3272	150	2	a.	a.	NOUN
cjfa-3272	150	3	(	(	PUNCT
cjfa-3272	150	4	2011	2011	NUM
cjfa-3272	150	5	)	)	PUNCT
cjfa-3272	150	6	,	,	PUNCT
cjfa-3272	150	7	praktyka	praktyka	PROPN
cjfa-3272	150	8	funkcjonowania	funkcjonowania	PROPN
cjfa-3272	150	9	audytu	audytu	PROPN
cjfa-3272	150	10	wewnętrznego	wewnętrznego	PROPN
cjfa-3272	150	11	w	w	PROPN
cjfa-3272	150	12	polsce	polsce	PROPN
cjfa-3272	150	13	,	,	PUNCT
cjfa-3272	150	14	cedewu	cedewu	NOUN
cjfa-3272	150	15	,	,	PUNCT
cjfa-3272	150	16	warszawa	warszawa	PROPN
cjfa-3272	150	17	,	,	PUNCT
cjfa-3272	150	18	14	14	NUM
cjfa-3272	150	19	.	.	PUNCT
cjfa-3272	151	1	gabryel	gabryel	PROPN
cjfa-3272	151	2	t.	t.	PROPN
cjfa-3272	151	3	,	,	PUNCT
cjfa-3272	151	4	doradztwo	doradztwo	ADJ
cjfa-3272	151	5	ekonomiczne	ekonomiczne	NOUN
cjfa-3272	151	6	–	–	PUNCT
cjfa-3272	151	7	dariusz	dariusz	PROPN
cjfa-3272	151	8	zarzecki	zarzecki	PROPN
cjfa-3272	151	9	,	,	PUNCT
cjfa-3272	151	10	http://grupatrinity.pl/pressroom/publikacje.html	http://grupatrinity.pl/pressroom/publikacje.html	PROPN
cjfa-3272	151	11	(	(	PUNCT
cjfa-3272	151	12	accessed	access	VERB
cjfa-3272	151	13	:	:	PUNCT
cjfa-3272	151	14	18.06.2013	18.06.2013	NUM
cjfa-3272	151	15	)	)	PUNCT
cjfa-3272	151	16	.	.	PUNCT
cjfa-3272	152	1	gerakos	gerakos	PROPN
cjfa-3272	152	2	j.	j.	PROPN
cjfa-3272	152	3	,	,	PUNCT
cjfa-3272	152	4	lang	lang	PROPN
cjfa-3272	152	5	m.	m.	PROPN
cjfa-3272	152	6	,	,	PUNCT
cjfa-3272	152	7	maffett	maffett	PROPN
cjfa-3272	152	8	m.	m.	NOUN
cjfa-3272	152	9	(	(	PUNCT
cjfa-3272	152	10	2011	2011	NUM
cjfa-3272	152	11	)	)	PUNCT
cjfa-3272	152	12	,	,	PUNCT
cjfa-3272	152	13	listing	list	VERB
cjfa-3272	152	14	choices	choice	NOUN
cjfa-3272	152	15	and	and	CCONJ
cjfa-3272	152	16	self	self	NOUN
cjfa-3272	152	17	-	-	PUNCT
cjfa-3272	152	18	regulation	regulation	NOUN
cjfa-3272	152	19	:	:	PUNCT
cjfa-3272	152	20	the	the	DET
cjfa-3272	152	21	experience	experience	NOUN
cjfa-3272	152	22	of	of	ADP
cjfa-3272	152	23	the	the	DET
cjfa-3272	152	24	aim	aim	NOUN
cjfa-3272	152	25	,	,	PUNCT
cjfa-3272	152	26	the	the	DET
cjfa-3272	152	27	university	university	NOUN
cjfa-3272	152	28	of	of	ADP
cjfa-3272	152	29	chicago	chicago	PROPN
cjfa-3272	152	30	booth	booth	PROPN
cjfa-3272	152	31	scholl	scholl	PROPN
cjfa-3272	152	32	of	of	ADP
cjfa-3272	152	33	business	business	NOUN
cjfa-3272	152	34	,	,	PUNCT
cjfa-3272	152	35	working	work	VERB
cjfa-3272	152	36	paper	paper	NOUN
cjfa-3272	152	37	no	no	INTJ
cjfa-3272	152	38	.	.	PUNCT
cjfa-3272	152	39	11–04	11–04	NUM
cjfa-3272	152	40	,	,	PUNCT
cjfa-3272	152	41	chicago	chicago	PROPN
cjfa-3272	152	42	,	,	PUNCT
cjfa-3272	152	43	http://ssrn.com/abstract=1739137	http://ssrn.com/abstract=1739137	PROPN
cjfa-3272	152	44	(	(	PUNCT
cjfa-3272	152	45	accessed	access	VERB
cjfa-3272	152	46	:	:	PUNCT
cjfa-3272	152	47	14.03.2012	14.03.2012	NUM
cjfa-3272	152	48	)	)	PUNCT
cjfa-3272	152	49	.	.	PUNCT
cjfa-3272	153	1	http://dx.doi.org/10.2139/ssrn.1739137	http://dx.doi.org/10.2139/ssrn.1739137	X
cjfa-3272	153	2	.	.	PUNCT
cjfa-3272	154	1	jajuga	jajuga	PROPN
cjfa-3272	154	2	k.	k.	PROPN
cjfa-3272	154	3	(	(	PUNCT
cjfa-3272	154	4	2006	2006	NUM
cjfa-3272	154	5	)	)	PUNCT
cjfa-3272	154	6	,	,	PUNCT
cjfa-3272	154	7	rynek	rynek	NOUN
cjfa-3272	154	8	wtórny	wtórny	VERB
cjfa-3272	154	9	papierów	papierów	NOUN
cjfa-3272	154	10	wartościowych	wartościowych	NOUN
cjfa-3272	154	11	,	,	PUNCT
cjfa-3272	154	12	knf	knf	PROPN
cjfa-3272	154	13	,	,	PUNCT
cjfa-3272	154	14	warszawa	warszawa	X
cjfa-3272	154	15	,	,	PUNCT
cjfa-3272	154	16	6	6	NUM
cjfa-3272	154	17	.	.	PUNCT
cjfa-3272	154	18	karmańska	karmańska	NOUN
cjfa-3272	154	19	a.	a.	NOUN
cjfa-3272	154	20	(	(	PUNCT
cjfa-3272	154	21	2005	2005	NUM
cjfa-3272	154	22	)	)	PUNCT
cjfa-3272	154	23	.	.	PUNCT
cjfa-3272	155	1	etyka	etyka	PROPN
cjfa-3272	155	2	w	w	PROPN
cjfa-3272	155	3	dydaktyce	dydaktyce	PROPN
cjfa-3272	155	4	rachunkowości	rachunkowości	PROPN
cjfa-3272	155	5	.	.	PUNCT
cjfa-3272	156	1	zeszyty	zeszyty	PROPN
cjfa-3272	156	2	teoretyczne	teoretyczne	PROPN
cjfa-3272	156	3	rachunkowości	rachunkowości	NOUN
cjfa-3272	156	4	,	,	PUNCT
cjfa-3272	156	5	26	26	NUM
cjfa-3272	156	6	(	(	PUNCT
cjfa-3272	156	7	82	82	NUM
cjfa-3272	156	8	)	)	PUNCT
cjfa-3272	156	9	.	.	PUNCT
cjfa-3272	157	1	kizukiewicz	kizukiewicz	PROPN
cjfa-3272	157	2	t.	t.	PROPN
cjfa-3272	157	3	(	(	PUNCT
cjfa-3272	157	4	2013	2013	NUM
cjfa-3272	157	5	)	)	PUNCT
cjfa-3272	157	6	,	,	PUNCT
cjfa-3272	157	7	audyt	audyt	PROPN
cjfa-3272	157	8	wewnętrzny	wewnętrzny	PROPN
cjfa-3272	157	9	w	w	PROPN
cjfa-3272	157	10	strukturze	strukturze	PROPN
cjfa-3272	157	11	kontroli	kontroli	PROPN
cjfa-3272	157	12	zewnętrznej	zewnętrznej	PROPN
cjfa-3272	157	13	,	,	PUNCT
cjfa-3272	157	14	difin	difin	NOUN
cjfa-3272	157	15	,	,	PUNCT
cjfa-3272	157	16	warszawa	warszawa	PROPN
cjfa-3272	157	17	,	,	PUNCT
cjfa-3272	157	18	16	16	NUM
cjfa-3272	157	19	.	.	PUNCT
cjfa-3272	158	1	kołosowska	kołosowska	PROPN
cjfa-3272	158	2	b.	b.	PROPN
cjfa-3272	158	3	(	(	PUNCT
cjfa-3272	158	4	2013	2013	NUM
cjfa-3272	158	5	)	)	PUNCT
cjfa-3272	158	6	,	,	PUNCT
cjfa-3272	158	7	finansowanie	finansowanie	PROPN
cjfa-3272	158	8	sektora	sektora	PROPN
cjfa-3272	158	9	małych	małych	VERB
cjfa-3272	158	10	i	i	PRON
cjfa-3272	158	11	średnich	średnich	PRON
cjfa-3272	158	12	przedsiębiorstw	przedsiębiorstw	PROPN
cjfa-3272	158	13	poprzez	poprzez	VERB
cjfa-3272	158	14	rynek	rynek	NOUN
cjfa-3272	158	15	kapitałowy	kapitałowy	PROPN
cjfa-3272	158	16	w	w	PROPN
cjfa-3272	158	17	polsce	polsce	PROPN
cjfa-3272	158	18	,	,	PUNCT
cjfa-3272	158	19	cedewu	cedewu	NOUN
cjfa-3272	158	20	,	,	PUNCT
cjfa-3272	158	21	warszawa	warszawa	PROPN
cjfa-3272	158	22	,	,	PUNCT
cjfa-3272	158	23	123	123	NUM
cjfa-3272	158	24	.	.	PUNCT
cjfa-3272	159	1	kołosowska	kołosowska	PROPN
cjfa-3272	159	2	b.	b.	PROPN
cjfa-3272	159	3	,	,	PUNCT
cjfa-3272	159	4	bartoszewicz	bartoszewicz	VERB
cjfa-3272	159	5	a.	a.	NOUN
cjfa-3272	159	6	(	(	PUNCT
cjfa-3272	159	7	2014	2014	NUM
cjfa-3272	159	8	)	)	PUNCT
cjfa-3272	159	9	,	,	PUNCT
cjfa-3272	159	10	art	art	NOUN
cjfa-3272	159	11	.	.	PUNCT
cjfa-3272	160	1	272–296	272–296	NUM
cjfa-3272	160	2	dział	dział	PROPN
cjfa-3272	160	3	vi	vi	PROPN
cjfa-3272	160	4	.	.	PROPN
cjfa-3272	160	5	audyt	audyt	PROPN
cjfa-3272	160	6	wewnętrzny	wewnętrzny	PROPN
cjfa-3272	160	7	oraz	oraz	PROPN
cjfa-3272	160	8	koordynacja	koordynacja	PROPN
cjfa-3272	160	9	audytu	audytu	PROPN
cjfa-3272	161	1	wewnętrznego	wewnętrznego	PROPN
cjfa-3272	161	2	w	w	PROPN
cjfa-3272	161	3	jednostkach	jednostkach	PROPN
cjfa-3272	161	4	sektora	sektora	PROPN
cjfa-3272	161	5	finansów	finansów	PROPN
cjfa-3272	161	6	publicznych	publicznych	NOUN
cjfa-3272	161	7	,	,	PUNCT
cjfa-3272	161	8	[	[	X
cjfa-3272	161	9	in	in	ADP
cjfa-3272	161	10	:]	:]	PRON
cjfa-3272	161	11	ustawa	ustawa	PROPN
cjfa-3272	161	12	o	o	INTJ
cjfa-3272	161	13	finansach	finansach	ADJ
cjfa-3272	161	14	publicznych	publicznych	NOUN
cjfa-3272	161	15	,	,	PUNCT
cjfa-3272	161	16	p.	p.	NOUN
cjfa-3272	161	17	smoleń	smoleń	PROPN
cjfa-3272	161	18	(	(	PUNCT
cjfa-3272	161	19	red	red	PROPN
cjfa-3272	161	20	.	.	PUNCT
cjfa-3272	161	21	)	)	PUNCT
cjfa-3272	161	22	,	,	PUNCT
cjfa-3272	161	23	ch	ch	PROPN
cjfa-3272	161	24	beck	beck	PROPN
cjfa-3272	161	25	,	,	PUNCT
cjfa-3272	161	26	warszawa	warszawa	PROPN
cjfa-3272	161	27	.	.	PUNCT
cjfa-3272	162	1	kosiński	kosiński	PROPN
cjfa-3272	162	2	k.	k.	PROPN
cjfa-3272	163	1	(	(	PUNCT
cjfa-3272	163	2	2013	2013	NUM
cjfa-3272	163	3	)	)	PUNCT
cjfa-3272	163	4	.	.	PUNCT
cjfa-3272	164	1	odnowa	odnowa	PROPN
cjfa-3272	164	2	newconnect	newconnect	PROPN
cjfa-3272	164	3	od	od	PROPN
cjfa-3272	164	4	1	1	NUM
cjfa-3272	164	5	czerwca	czerwca	NOUN
cjfa-3272	164	6	.	.	PUNCT
cjfa-3272	165	1	ebiuletyn	ebiuletyn	PROPN
cjfa-3272	165	2	newconnect	newconnect	PROPN
cjfa-3272	165	3	,	,	PUNCT
cjfa-3272	165	4	nr	nr	PROPN
cjfa-3272	165	5	9	9	NUM
cjfa-3272	165	6	.	.	PUNCT
cjfa-3272	166	1	kudła	kudła	PROPN
cjfa-3272	166	2	j.	j.	PROPN
cjfa-3272	166	3	(	(	PUNCT
cjfa-3272	166	4	2011	2011	NUM
cjfa-3272	166	5	)	)	PUNCT
cjfa-3272	166	6	,	,	PUNCT
cjfa-3272	166	7	instrumenty	instrumenty	PROPN
cjfa-3272	166	8	finansowe	finansowe	VERB
cjfa-3272	166	9	i	i	PRON
cjfa-3272	166	10	ich	ich	PROPN
cjfa-3272	166	11	zastosowanie	zastosowanie	PROPN
cjfa-3272	166	12	,	,	PUNCT
cjfa-3272	166	13	wydawnictwo	wydawnictwo	ADJ
cjfa-3272	166	14	key	key	ADJ
cjfa-3272	166	15	text	text	NOUN
cjfa-3272	166	16	,	,	PUNCT
cjfa-3272	166	17	warszawa	warszawa	PROPN
cjfa-3272	166	18	,	,	PUNCT
cjfa-3272	166	19	19	19	NUM
cjfa-3272	166	20	.	.	PUNCT
cjfa-3272	167	1	meigs	meigs	PROPN
cjfa-3272	167	2	w.	w.	PROPN
cjfa-3272	167	3	b.	b.	PROPN
cjfa-3272	167	4	(	(	PUNCT
cjfa-3272	167	5	1960	1960	NUM
cjfa-3272	167	6	)	)	PUNCT
cjfa-3272	167	7	.	.	PUNCT
cjfa-3272	168	1	professional	professional	ADJ
cjfa-3272	168	2	examinations	examination	NOUN
cjfa-3272	168	3	:	:	PUNCT
cjfa-3272	168	4	examination	examination	NOUN
cjfa-3272	168	5	in	in	ADP
cjfa-3272	168	6	auditing	audit	VERB
cjfa-3272	168	7	.	.	PUNCT
cjfa-3272	169	1	accounting	accounting	PROPN
cjfa-3272	169	2	review	review	PROPN
cjfa-3272	169	3	,	,	PUNCT
cjfa-3272	169	4	nr	nr	PROPN
cjfa-3272	169	5	2	2	NUM
cjfa-3272	169	6	(	(	PUNCT
cjfa-3272	169	7	35	35	NUM
cjfa-3272	169	8	)	)	PUNCT
cjfa-3272	169	9	,	,	PUNCT
cjfa-3272	169	10	377	377	NUM
cjfa-3272	169	11	.	.	PUNCT
cjfa-3272	170	1	moeller	moeller	PROPN
cjfa-3272	170	2	r.	r.	PROPN
cjfa-3272	170	3	(	(	PUNCT
cjfa-3272	170	4	2011	2011	NUM
cjfa-3272	170	5	)	)	PUNCT
cjfa-3272	170	6	,	,	PUNCT
cjfa-3272	170	7	nowoczesny	nowoczesny	NOUN
cjfa-3272	170	8	audyt	audyt	ADV
cjfa-3272	170	9	wewnętrzny	wewnętrzny	ADJ
cjfa-3272	170	10	,	,	PUNCT
cjfa-3272	170	11	oficyna	oficyna	PROPN
cjfa-3272	170	12	wolters	wolters	PROPN
cjfa-3272	170	13	kluwer	kluwer	PROPN
cjfa-3272	170	14	business	business	PROPN
cjfa-3272	170	15	,	,	PUNCT
cjfa-3272	170	16	warszawa	warszawa	PROPN
cjfa-3272	170	17	,	,	PUNCT
cjfa-3272	170	18	25	25	NUM
cjfa-3272	170	19	.	.	PUNCT
cjfa-3272	171	1	sawicki	sawicki	PROPN
cjfa-3272	171	2	k.	k.	PROPN
cjfa-3272	171	3	(	(	PUNCT
cjfa-3272	171	4	2013	2013	NUM
cjfa-3272	171	5	)	)	PUNCT
cjfa-3272	171	6	,	,	PUNCT
cjfa-3272	171	7	problem	problem	NOUN
cjfa-3272	171	8	etycznego	etycznego	PROPN
cjfa-3272	171	9	postępowania	postępowania	PROPN
cjfa-3272	171	10	w	w	PROPN
cjfa-3272	171	11	zakresie	zakresie	PROPN
cjfa-3272	171	12	kontroli	kontroli	PROPN
cjfa-3272	171	13	zarządczej	zarządczej	PROPN
cjfa-3272	171	14	,	,	PUNCT
cjfa-3272	171	15	[	[	X
cjfa-3272	171	16	in	in	ADP
cjfa-3272	171	17	:	:	PUNCT
cjfa-3272	171	18	]	]	PUNCT
cjfa-3272	171	19	kontrola	kontrola	PROPN
cjfa-3272	171	20	zarządcza	zarządcza	PROPN
cjfa-3272	171	21	oraz	oraz	PROPN
cjfa-3272	171	22	audyt	audyt	PROPN
cjfa-3272	171	23	wewnętrzny	wewnętrzny	PROPN
cjfa-3272	171	24	w	w	INTJ
cjfa-3272	171	25	teorii	teorii	PROPN
cjfa-3272	172	1	i	i	PRON
cjfa-3272	172	2	praktyce	praktyce	VERB
cjfa-3272	172	3	,	,	PUNCT
cjfa-3272	172	4	k.	k.	PROPN
cjfa-3272	172	5	winiarska	winiarska	PROPN
cjfa-3272	172	6	(	(	PUNCT
cjfa-3272	172	7	ed	ed	NOUN
cjfa-3272	172	8	.	.	PUNCT
cjfa-3272	172	9	)	)	PUNCT
cjfa-3272	173	1	,	,	PUNCT
cjfa-3272	173	2	wydawnictwo	wydawnictwo	PROPN
cjfa-3272	173	3	uniwersytetu	uniwersytetu	NOUN
cjfa-3272	173	4	szczecińskiego	szczecińskiego	PROPN
cjfa-3272	173	5	,	,	PUNCT
cjfa-3272	173	6	szczecin	szczecin	PROPN
cjfa-3272	173	7	,	,	PUNCT
cjfa-3272	173	8	239	239	NUM
cjfa-3272	173	9	.	.	PUNCT
cjfa-3272	174	1	sołtyk	sołtyk	PROPN
cjfa-3272	174	2	p.	p.	NOUN
cjfa-3272	174	3	(	(	PUNCT
cjfa-3272	174	4	2013	2013	NUM
cjfa-3272	174	5	)	)	PUNCT
cjfa-3272	174	6	,	,	PUNCT
cjfa-3272	175	1	kontrola	kontrola	PROPN
cjfa-3272	175	2	zarządcza	zarządcza	PROPN
cjfa-3272	175	3	i	i	PRON
cjfa-3272	175	4	audyt	audyt	VERB
cjfa-3272	176	1	w	w	PROPN
cjfa-3272	176	2	jednostkach	jednostkach	PROPN
cjfa-3272	176	3	samorządowych	samorządowych	PROPN
cjfa-3272	176	4	,	,	PUNCT
cjfa-3272	176	5	c.h	c.h	PROPN
cjfa-3272	176	6	.	.	PROPN
cjfa-3272	176	7	beck	beck	PROPN
cjfa-3272	176	8	,	,	PUNCT
cjfa-3272	176	9	warszawa	warszawa	PROPN
cjfa-3272	176	10	,	,	PUNCT
cjfa-3272	176	11	276	276	NUM
cjfa-3272	176	12	.	.	PUNCT
cjfa-3272	177	1	ustawa	ustawa	PROPN
cjfa-3272	177	2	z	z	PROPN
cjfa-3272	177	3	dnia	dnia	PROPN
cjfa-3272	177	4	27	27	NUM
cjfa-3272	177	5	sierpnia	sierpnia	NOUN
cjfa-3272	177	6	2009	2009	NUM
cjfa-3272	177	7	r.	r.	PROPN
cjfa-3272	177	8	o	o	PROPN
cjfa-3272	178	1	finansach	finansach	ADJ
cjfa-3272	178	2	publicznych	publicznych	NOUN
cjfa-3272	178	3	,	,	PUNCT
cjfa-3272	178	4	dz	dz	PROPN
cjfa-3272	178	5	.	.	PUNCT
cjfa-3272	179	1	u.	u.	PROPN
cjfa-3272	179	2	z	z	PROPN
cjfa-3272	179	3	2009	2009	NUM
cjfa-3272	179	4	r.	r.	PROPN
cjfa-3272	179	5	nr	nr	PROPN
cjfa-3272	179	6	157	157	NUM
cjfa-3272	179	7	,	,	PUNCT
cjfa-3272	179	8	poz	poz	PROPN
cjfa-3272	179	9	.	.	PUNCT
cjfa-3272	180	1	1240	1240	NUM
cjfa-3272	180	2	i	i	NOUN
cjfa-3272	180	3	1241	1241	NUM
cjfa-3272	180	4	,	,	PUNCT
cjfa-3272	180	5	z	z	NOUN
cjfa-3272	180	6	późn	późn	NOUN
cjfa-3272	180	7	.	.	PUNCT
cjfa-3272	181	1	zm	zm	PROPN
cjfa-3272	181	2	.	.	PUNCT
cjfa-3272	182	1	winiarska	winiarska	PROPN
cjfa-3272	182	2	k.	k.	PROPN
cjfa-3272	182	3	(	(	PUNCT
cjfa-3272	182	4	2005	2005	NUM
cjfa-3272	182	5	)	)	PUNCT
cjfa-3272	182	6	,	,	PUNCT
cjfa-3272	182	7	teoretyczne	teoretyczne	VERB
cjfa-3272	182	8	i	i	PRON
cjfa-3272	182	9	praktyczne	praktyczne	NOUN
cjfa-3272	182	10	aspekty	aspekty	PROPN
cjfa-3272	182	11	audytu	audytu	PROPN
cjfa-3272	182	12	wewnętrznego	wewnętrznego	PROPN
cjfa-3272	182	13	,	,	PUNCT
cjfa-3272	182	14	difin	difin	NOUN
cjfa-3272	182	15	,	,	PUNCT
cjfa-3272	182	16	warszawa	warszawa	PROPN
cjfa-3272	182	17	,	,	PUNCT
cjfa-3272	182	18	33	33	NUM
cjfa-3272	182	19	.	.	PUNCT
cjfa-3272	183	1	winiarska	winiarska	PROPN
cjfa-3272	183	2	k.	k.	PROPN
cjfa-3272	183	3	(	(	PUNCT
cjfa-3272	183	4	2013	2013	NUM
cjfa-3272	183	5	)	)	PUNCT
cjfa-3272	183	6	,	,	PUNCT
cjfa-3272	183	7	kontrola	kontrola	PROPN
cjfa-3272	183	8	zarządcza	zarządcza	PROPN
cjfa-3272	183	9	oraz	oraz	PROPN
cjfa-3272	183	10	audyt	audyt	PROPN
cjfa-3272	183	11	wewnętrzny	wewnętrzny	PROPN
cjfa-3272	183	12	w	w	INTJ
cjfa-3272	183	13	teorii	teorii	PROPN
cjfa-3272	184	1	i	i	PRON
cjfa-3272	184	2	praktyce	praktyce	NOUN
cjfa-3272	184	3	,	,	PUNCT
cjfa-3272	184	4	uniwersytet	uniwersytet	PROPN
cjfa-3272	184	5	szczeciński	szczeciński	PROPN
cjfa-3272	184	6	,	,	PUNCT
cjfa-3272	184	7	szczecin	szczecin	PROPN
cjfa-3272	184	8	,	,	PUNCT
cjfa-3272	184	9	17	17	NUM
cjfa-3272	184	10	.	.	PUNCT
cjfa-3272	185	1	www.ipo.pl/new_connect/artykuly/rola_odpowiedzialnosci_i_etyki_zawodowej_w_pra	www.ipo.pl/new_connect/artykuly/rola_odpowiedzialnosci_i_etyki_zawodowej_w_pra	ADJ
cjfa-3272	185	2	cy_autoryzowanego_doradcy_cz._1_592552.html	cy_autoryzowanego_doradcy_cz._1_592552.html	X
cjfa-3272	185	3	(	(	PUNCT
cjfa-3272	185	4	accessed	access	VERB
cjfa-3272	185	5	:	:	PUNCT
cjfa-3272	185	6	20.01.2014	20.01.2014	NUM
cjfa-3272	185	7	)	)	PUNCT
cjfa-3272	185	8	.	.	PUNCT
cjfa-3272	186	1	authorised	authorise	VERB
cjfa-3272	186	2	adviser	adviser	NOUN
cjfa-3272	186	3	–	–	PUNCT
cjfa-3272	186	4	as	as	ADP
cjfa-3272	186	5	a	a	DET
cjfa-3272	186	6	company	company	NOUN
cjfa-3272	186	7	of	of	ADP
cjfa-3272	186	8	public	public	ADJ
cjfa-3272	186	9	trust	trust	NOUN
cjfa-3272	186	10	…	…	PUNCT
cjfa-3272	186	11	95	95	NUM
cjfa-3272	186	12	www.newconnect.pl/index.php?page=jak_zostac_autoryzowanym_doradca	www.newconnect.pl/index.php?page=jak_zostac_autoryzowanym_doradca	NOUN
cjfa-3272	186	13	(	(	PUNCT
cjfa-3272	186	14	accessed	access	VERB
cjfa-3272	186	15	:	:	PUNCT
cjfa-3272	186	16	14.12.2013	14.12.2013	NUM
cjfa-3272	186	17	)	)	PUNCT
cjfa-3272	186	18	.	.	PUNCT
cjfa-3272	187	1	www.newconnect.pl/pub/dokumenty_do_pobrania/gpw_przewodnik_nc.pdf	www.newconnect.pl/pub/dokumenty_do_pobrania/gpw_przewodnik_nc.pdf	PROPN
cjfa-3272	187	2	(	(	PUNCT
cjfa-3272	187	3	accessed	access	VERB
cjfa-3272	187	4	:	:	PUNCT
cjfa-3272	187	5	20.12.2013	20.12.2013	NUM
cjfa-3272	187	6	)	)	PUNCT
cjfa-3272	187	7	.	.	PUNCT
cjfa-3272	188	1	www.sec.gov	www.sec.gov	PRON
cjfa-3272	188	2	(	(	PUNCT
cjfa-3272	188	3	accessed	access	VERB
cjfa-3272	188	4	:	:	PUNCT
cjfa-3272	188	5	10.01.2014	10.01.2014	NUM
cjfa-3272	188	6	)	)	PUNCT
cjfa-3272	188	7	.	.	PUNCT
cjfa-3272	189	1	załącznik	załącznik	PROPN
cjfa-3272	189	2	nr	nr	PRON
cjfa-3272	189	3	5	5	NUM
cjfa-3272	189	4	do	do	AUX
cjfa-3272	189	5	regulaminu	regulaminu	NOUN
cjfa-3272	189	6	alternatywnego	alternatywnego	ADV
cjfa-3272	189	7	systemu	systemu	NOUN
cjfa-3272	189	8	obrotu	obrotu	PROPN
cjfa-3272	189	9	(	(	PUNCT
cjfa-3272	189	10	według	według	NOUN
cjfa-3272	189	11	stanu	stanu	VERB
cjfa-3272	189	12	prawnego	prawnego	ADV
cjfa-3272	189	13	na	na	ADP
cjfa-3272	189	14	dzień	dzień	PROPN
cjfa-3272	189	15	1czerwca	1czerwca	NUM
cjfa-3272	189	16	2013	2013	NUM
cjfa-3272	189	17	r.	r.	PROPN
cjfa-3272	189	18	)	)	PUNCT
cjfa-3272	190	1	autoryzowany	autoryzowany	PROPN
cjfa-3272	190	2	doradca	doradca	PROPN
cjfa-3272	190	3	w	w	PROPN
cjfa-3272	190	4	alternatywnym	alternatywnym	PROPN
cjfa-3272	190	5	systemie	systemie	PROPN
cjfa-3272	190	6	obrotu	obrotu	PROPN
cjfa-3272	190	7	,	,	PUNCT
cjfa-3272	190	8	http://www.newconnect.pl/pub/regulacje_prawne/regulamin_aso	http://www.newconnect.pl/pub/regulacje_prawne/regulamin_aso	ADP
cjfa-3272	190	9	_	_	DET
cjfa-3272	190	10	utp_zal_3.pdf	utp_zal_3.pdf	NOUN
cjfa-3272	190	11	(	(	PUNCT
cjfa-3272	190	12	accessed	access	VERB
cjfa-3272	190	13	:	:	PUNCT
cjfa-3272	190	14	12.06.2013	12.06.2013	NUM
cjfa-3272	190	15	)	)	PUNCT
cjfa-3272	190	16	.	.	PUNCT