id	sid	tid	token	lemma	pos
cjfa-3276	1	1	copernican	copernican	PROPN
cjfa-3276	1	2	journal	journal	PROPN
cjfa-3276	1	3	of	of	ADP
cjfa-3276	1	4	finance	finance	PROPN
cjfa-3276	1	5	&	&	CCONJ
cjfa-3276	1	6	accounting	accounting	PROPN
cjfa-3276	1	7	e	e	PROPN
cjfa-3276	1	8	-	-	PROPN
cjfa-3276	1	9	issn	issn	PROPN
cjfa-3276	1	10	2300	2300	NUM
cjfa-3276	1	11	-	-	SYM
cjfa-3276	1	12	3065	3065	NUM
cjfa-3276	1	13	p	p	PROPN
cjfa-3276	1	14	-	-	PUNCT
cjfa-3276	1	15	issn	issn	PROPN
cjfa-3276	1	16	2300	2300	NUM
cjfa-3276	1	17	-	-	SYM
cjfa-3276	1	18	12402014	12402014	NUM
cjfa-3276	1	19	,	,	PUNCT
cjfa-3276	1	20	volume	volume	NOUN
cjfa-3276	1	21	3	3	NUM
cjfa-3276	1	22	,	,	PUNCT
cjfa-3276	1	23	issue	issue	NOUN
cjfa-3276	1	24	1	1	NUM
cjfa-3276	1	25	date	date	NOUN
cjfa-3276	1	26	of	of	ADP
cjfa-3276	1	27	submission	submission	NOUN
cjfa-3276	1	28	:	:	PUNCT
cjfa-3276	1	29	february	february	PROPN
cjfa-3276	1	30	27	27	NUM
cjfa-3276	1	31	,	,	PUNCT
cjfa-3276	1	32	2014	2014	NUM
cjfa-3276	1	33	;	;	PUNCT
cjfa-3276	1	34	date	date	NOUN
cjfa-3276	1	35	of	of	ADP
cjfa-3276	1	36	acceptance	acceptance	NOUN
cjfa-3276	1	37	:	:	PUNCT
cjfa-3276	1	38	march	march	PROPN
cjfa-3276	1	39	21	21	NUM
cjfa-3276	1	40	,	,	PUNCT
cjfa-3276	1	41	2014	2014	NUM
cjfa-3276	1	42	.	.	PUNCT
cjfa-3276	2	1	*	*	PUNCT
cjfa-3276	2	2	 	 	SPACE
cjfa-3276	2	3	contact	contact	NOUN
cjfa-3276	2	4	information	information	NOUN
cjfa-3276	2	5	:	:	PUNCT
cjfa-3276	2	6	mrauli@sgh.waw.pl	mrauli@sgh.waw.pl	PROPN
cjfa-3276	2	7	,	,	PUNCT
cjfa-3276	2	8	warsaw	warsaw	PROPN
cjfa-3276	2	9	school	school	NOUN
cjfa-3276	2	10	of	of	ADP
cjfa-3276	2	11	economics	economic	NOUN
cjfa-3276	2	12	,	,	PUNCT
cjfa-3276	3	1	al	al	PROPN
cjfa-3276	3	2	.	.	PROPN
cjfa-3276	3	3	niepodległości	niepodległości	PROPN
cjfa-3276	3	4	162	162	NUM
cjfa-3276	3	5	,	,	PUNCT
cjfa-3276	3	6	02	02	NUM
cjfa-3276	3	7	-	-	SYM
cjfa-3276	3	8	554	554	NUM
cjfa-3276	3	9	warszawa	warszawa	NOUN
cjfa-3276	3	10	,	,	PUNCT
cjfa-3276	3	11	poland	poland	PROPN
cjfa-3276	3	12	,	,	PUNCT
cjfa-3276	3	13	phone	phone	NOUN
cjfa-3276	3	14	:	:	PUNCT
cjfa-3276	3	15	601	601	NUM
cjfa-3276	3	16	644	644	NUM
cjfa-3276	3	17	325	325	NUM
cjfa-3276	3	18	.	.	PUNCT
cjfa-3276	4	1	raulinajtys	raulinajtys	NOUN
cjfa-3276	4	2	-	-	PUNCT
cjfa-3276	4	3	grzybek	grzybek	PROPN
cjfa-3276	4	4	m.	m.	NOUN
cjfa-3276	4	5	,	,	PUNCT
cjfa-3276	4	6	świderska	świderska	NOUN
cjfa-3276	4	7	g.	g.	PROPN
cjfa-3276	4	8	k	k	PROPN
cjfa-3276	4	9	..	..	PUNCT
cjfa-3276	4	10	(	(	PUNCT
cjfa-3276	4	11	2014	2014	NUM
cjfa-3276	4	12	)	)	PUNCT
cjfa-3276	4	13	.	.	PUNCT
cjfa-3276	5	1	object	object	NOUN
cjfa-3276	5	2	-	-	PUNCT
cjfa-3276	5	3	based	base	VERB
cjfa-3276	5	4	costing	costing	NOUN
cjfa-3276	5	5	as	as	ADP
cjfa-3276	5	6	an	an	DET
cjfa-3276	5	7	important	important	ADJ
cjfa-3276	5	8	tool	tool	NOUN
cjfa-3276	5	9	for	for	ADP
cjfa-3276	5	10	the	the	DET
cjfa-3276	5	11	economic	economic	ADJ
cjfa-3276	5	12	analysis	analysis	NOUN
cjfa-3276	5	13	of	of	ADP
cjfa-3276	5	14	sustainable	sustainable	ADJ
cjfa-3276	5	15	development	development	NOUN
cjfa-3276	5	16	.	.	PUNCT
cjfa-3276	6	1	copernican	copernican	PROPN
cjfa-3276	6	2	journal	journal	PROPN
cjfa-3276	6	3	of	of	ADP
cjfa-3276	6	4	finance	finance	PROPN
cjfa-3276	6	5	&	&	CCONJ
cjfa-3276	6	6	accounting	accounting	PROPN
cjfa-3276	6	7	,	,	PUNCT
cjfa-3276	6	8	3(1	3(1	NUM
cjfa-3276	6	9	)	)	PUNCT
cjfa-3276	6	10	,	,	PUNCT
cjfa-3276	6	11	135–144	135–144	NUM
cjfa-3276	6	12	.	.	PROPN
cjfa-3276	7	1	http://dx.doi.org/10.12775/cjfa.2014.011	http://dx.doi.org/10.12775/cjfa.2014.011	PROPN
cjfa-3276	7	2	monika	monika	PROPN
cjfa-3276	7	3	raulinajtys	raulinajtys	PROPN
cjfa-3276	7	4	-	-	PUNCT
cjfa-3276	7	5	grzybek	grzybek	NOUN
cjfa-3276	7	6	*	*	NOUN
cjfa-3276	7	7	,	,	PUNCT
cjfa-3276	7	8	gertruda	gertruda	NOUN
cjfa-3276	7	9	krystyna	krystyna	PROPN
cjfa-3276	7	10	świderska	świderska	PROPN
cjfa-3276	7	11	warsaw	warsaw	PROPN
cjfa-3276	7	12	school	school	PROPN
cjfa-3276	7	13	of	of	ADP
cjfa-3276	7	14	economics	economic	NOUN
cjfa-3276	7	15	object	object	NOUN
cjfa-3276	7	16	-	-	PUNCT
cjfa-3276	7	17	based	base	VERB
cjfa-3276	7	18	costing	costing	NOUN
cjfa-3276	7	19	as	as	ADP
cjfa-3276	7	20	an	an	DET
cjfa-3276	7	21	important	important	ADJ
cjfa-3276	7	22	tool	tool	NOUN
cjfa-3276	7	23	for	for	ADP
cjfa-3276	7	24	the	the	DET
cjfa-3276	7	25	economic	economic	ADJ
cjfa-3276	7	26	analysis	analysis	NOUN
cjfa-3276	7	27	of	of	ADP
cjfa-3276	7	28	sustainable	sustainable	ADJ
cjfa-3276	7	29	development	development	NOUN
cjfa-3276	7	30	keywords	keyword	NOUN
cjfa-3276	7	31	:	:	PUNCT
cjfa-3276	7	32	object	object	NOUN
cjfa-3276	7	33	-	-	PUNCT
cjfa-3276	7	34	based	base	VERB
cjfa-3276	7	35	costing	costing	NOUN
cjfa-3276	7	36	,	,	PUNCT
cjfa-3276	7	37	accounting	account	VERB
cjfa-3276	7	38	for	for	ADP
cjfa-3276	7	39	sustainable	sustainable	ADJ
cjfa-3276	7	40	development	development	NOUN
cjfa-3276	7	41	,	,	PUNCT
cjfa-3276	7	42	healthcare	healthcare	PROPN
cjfa-3276	7	43	.	.	PUNCT
cjfa-3276	8	1	j	j	PROPN
cjfa-3276	8	2	e	e	PROPN
cjfa-3276	8	3	l	l	PROPN
cjfa-3276	8	4	classification	classification	NOUN
cjfa-3276	8	5	:	:	PUNCT
cjfa-3276	8	6	i15	i15	NOUN
cjfa-3276	8	7	.	.	PUNCT
cjfa-3276	9	1	abstract	abstract	ADJ
cjfa-3276	9	2	:	:	PUNCT
cjfa-3276	9	3	the	the	DET
cjfa-3276	9	4	purpose	purpose	NOUN
cjfa-3276	9	5	of	of	ADP
cjfa-3276	9	6	the	the	DET
cjfa-3276	9	7	article	article	NOUN
cjfa-3276	9	8	was	be	AUX
cjfa-3276	9	9	to	to	PART
cjfa-3276	9	10	verify	verify	VERB
cjfa-3276	9	11	whether	whether	SCONJ
cjfa-3276	9	12	the	the	DET
cjfa-3276	9	13	object	object	NOUN
cjfa-3276	9	14	-	-	PUNCT
cjfa-3276	9	15	based	base	VERB
cjfa-3276	9	16	costing	costing	NOUN
cjfa-3276	9	17	provides	provide	VERB
cjfa-3276	9	18	information	information	NOUN
cjfa-3276	9	19	about	about	ADP
cjfa-3276	9	20	the	the	DET
cjfa-3276	9	21	costs	cost	NOUN
cjfa-3276	9	22	and	and	CCONJ
cjfa-3276	9	23	benefits	benefit	NOUN
cjfa-3276	9	24	that	that	PRON
cjfa-3276	9	25	arise	arise	VERB
cjfa-3276	9	26	in	in	ADP
cjfa-3276	9	27	the	the	DET
cjfa-3276	9	28	enterprise	enterprise	NOUN
cjfa-3276	9	29	as	as	ADP
cjfa-3276	9	30	a	a	DET
cjfa-3276	9	31	result	result	NOUN
cjfa-3276	9	32	of	of	ADP
cjfa-3276	9	33	activities	activity	NOUN
cjfa-3276	9	34	related	relate	VERB
cjfa-3276	9	35	to	to	ADP
cjfa-3276	9	36	environmental	environmental	ADJ
cjfa-3276	9	37	and	and	CCONJ
cjfa-3276	9	38	socio	socio	NOUN
cjfa-3276	9	39	-	-	PUNCT
cjfa-3276	9	40	economic	economic	ADJ
cjfa-3276	9	41	factors	factor	NOUN
cjfa-3276	9	42	.	.	PUNCT
cjfa-3276	10	1	the	the	DET
cjfa-3276	10	2	constructive	constructive	ADJ
cjfa-3276	10	3	approach	approach	NOUN
cjfa-3276	10	4	method	method	NOUN
cjfa-3276	10	5	was	be	AUX
cjfa-3276	10	6	used	use	VERB
cjfa-3276	10	7	for	for	ADP
cjfa-3276	10	8	this	this	DET
cjfa-3276	10	9	purpose	purpose	NOUN
cjfa-3276	10	10	.	.	PUNCT
cjfa-3276	11	1	the	the	DET
cjfa-3276	11	2	object	object	NOUN
cjfa-3276	11	3	-	-	PUNCT
cjfa-3276	11	4	based	base	VERB
cjfa-3276	11	5	costing	costing	NOUN
cjfa-3276	11	6	model	model	NOUN
cjfa-3276	11	7	for	for	ADP
cjfa-3276	11	8	healthcare	healthcare	NOUN
cjfa-3276	11	9	providers	provider	NOUN
cjfa-3276	11	10	has	have	AUX
cjfa-3276	11	11	been	be	AUX
cjfa-3276	11	12	designed	design	VERB
cjfa-3276	11	13	and	and	CCONJ
cjfa-3276	11	14	subjected	subject	VERB
cjfa-3276	11	15	to	to	ADP
cjfa-3276	11	16	empirical	empirical	ADJ
cjfa-3276	11	17	verification	verification	NOUN
cjfa-3276	11	18	.	.	PUNCT
cjfa-3276	12	1	the	the	DET
cjfa-3276	12	2	critical	critical	ADJ
cjfa-3276	12	3	analysis	analysis	NOUN
cjfa-3276	12	4	proved	prove	VERB
cjfa-3276	12	5	its	its	PRON
cjfa-3276	12	6	usefulness	usefulness	NOUN
cjfa-3276	12	7	for	for	ADP
cjfa-3276	12	8	economic	economic	ADJ
cjfa-3276	12	9	evaluation	evaluation	NOUN
cjfa-3276	12	10	of	of	ADP
cjfa-3276	12	11	sustainable	sustainable	ADJ
cjfa-3276	12	12	development	development	NOUN
cjfa-3276	12	13	.	.	PUNCT
cjfa-3276	13	1	the	the	DET
cjfa-3276	13	2	obtained	obtain	VERB
cjfa-3276	13	3	results	result	NOUN
cjfa-3276	13	4	demonstrate	demonstrate	VERB
cjfa-3276	13	5	its	its	PRON
cjfa-3276	13	6	utility	utility	NOUN
cjfa-3276	13	7	and	and	CCONJ
cjfa-3276	13	8	applicability	applicability	NOUN
cjfa-3276	13	9	.	.	PUNCT
cjfa-3276	14	1	obiektowy	obiektowy	PROPN
cjfa-3276	14	2	rachunek	rachunek	ADJ
cjfa-3276	14	3	kosztów	kosztów	PROPN
cjfa-3276	14	4	jako	jako	PROPN
cjfa-3276	14	5	istotny	istotny	PROPN
cjfa-3276	14	6	element	element	PROPN
cjfa-3276	14	7	ekonomicznych	ekonomicznych	PROPN
cjfa-3276	14	8	aspektów	aspektów	PROPN
cjfa-3276	14	9	zrównoważonego	zrównoważonego	PROPN
cjfa-3276	14	10	rozwoju	rozwoju	PROPN
cjfa-3276	14	11	słowa	słowa	PROPN
cjfa-3276	14	12	kluczowe	kluczowe	PROPN
cjfa-3276	14	13	:	:	PUNCT
cjfa-3276	14	14	obiektowy	obiektowy	ADJ
cjfa-3276	14	15	rachunek	rachunek	ADJ
cjfa-3276	14	16	kosztów	kosztów	NOUN
cjfa-3276	14	17	,	,	PUNCT
cjfa-3276	14	18	rachunkowość	rachunkowość	X
cjfa-3276	14	19	w	w	PROPN
cjfa-3276	14	20	teorii	teorii	PROPN
cjfa-3276	14	21	zrównoważonego	zrównoważonego	PROPN
cjfa-3276	14	22	rozwoju	rozwoju	PROPN
cjfa-3276	14	23	,	,	PUNCT
cjfa-3276	14	24	opieka	opieka	ADJ
cjfa-3276	14	25	zdrowotna	zdrowotna	NOUN
cjfa-3276	14	26	.	.	PUNCT
cjfa-3276	15	1	klasyfikacja	klasyfikacja	PROPN
cjfa-3276	15	2	j	j	PROPN
cjfa-3276	15	3	e	e	PROPN
cjfa-3276	15	4	l	l	PROPN
cjfa-3276	15	5	:	:	PUNCT
cjfa-3276	15	6	i15	i15	X
cjfa-3276	15	7	.	.	PUNCT
cjfa-3276	16	1	abstrakt	abstrakt	PROPN
cjfa-3276	16	2	:	:	PUNCT
cjfa-3276	16	3	celem	celem	PROPN
cjfa-3276	16	4	artykułu	artykułu	PROPN
cjfa-3276	16	5	była	była	PROPN
cjfa-3276	16	6	weryfikacja	weryfikacja	PROPN
cjfa-3276	16	7	,	,	PUNCT
cjfa-3276	16	8	czy	czy	PROPN
cjfa-3276	16	9	obiektowy	obiektowy	PROPN
cjfa-3276	16	10	rachunek	rachunek	PROPN
cjfa-3276	16	11	kosztów	kosztów	PROPN
cjfa-3276	16	12	pozwala	pozwala	PROPN
cjfa-3276	16	13	na	na	INTJ
cjfa-3276	16	14	dostarczenie	dostarczenie	PROPN
cjfa-3276	16	15	informacji	informacji	NOUN
cjfa-3276	17	1	o	o	NOUN
cjfa-3276	17	2	kosztach	kosztach	NOUN
cjfa-3276	17	3	i	i	PRON
cjfa-3276	17	4	korzyściach	korzyściach	VERB
cjfa-3276	17	5	jakie	jakie	PROPN
cjfa-3276	17	6	powstają	powstają	PROPN
cjfa-3276	17	7	w	w	PROPN
cjfa-3276	17	8	przedsiębiorstwie	przedsiębiorstwie	PROPN
cjfa-3276	17	9	monika	monika	PROPN
cjfa-3276	17	10	raulinajtys	raulinajtys	PROPN
cjfa-3276	17	11	-	-	PUNCT
cjfa-3276	17	12	grzybek	grzybek	PROPN
cjfa-3276	17	13	,	,	PUNCT
cjfa-3276	17	14	gertruda	gertruda	NOUN
cjfa-3276	17	15	krystyna	krystyna	NOUN
cjfa-3276	17	16	świderska136	świderska136	PROPN
cjfa-3276	17	17	w	w	PROPN
cjfa-3276	17	18	wyniku	wyniku	PROPN
cjfa-3276	17	19	działań	działań	NOUN
cjfa-3276	17	20	związanych	związanych	PROPN
cjfa-3276	17	21	z	z	PROPN
cjfa-3276	17	22	czynnikami	czynnikami	PROPN
cjfa-3276	17	23	ekologicznymi	ekologicznymi	NOUN
cjfa-3276	17	24	i	i	PRON
cjfa-3276	17	25	społeczno	społeczno	ADJ
cjfa-3276	17	26	-	-	PUNCT
cjfa-3276	17	27	ekonomicznymi	ekonomicznymi	NOUN
cjfa-3276	17	28	.	.	PUNCT
cjfa-3276	18	1	w	w	NOUN
cjfa-3276	18	2	tym	tym	PROPN
cjfa-3276	18	3	celu	celu	PROPN
cjfa-3276	18	4	zastosowano	zastosowano	PROPN
cjfa-3276	18	5	metodę	metodę	PROPN
cjfa-3276	18	6	podejścia	podejścia	NOUN
cjfa-3276	18	7	konstruktywnego	konstruktywnego	NOUN
cjfa-3276	18	8	.	.	PUNCT
cjfa-3276	19	1	zaprojektowano	zaprojektowano	PROPN
cjfa-3276	20	1	i	i	PRON
cjfa-3276	20	2	poddano	poddano	VERB
cjfa-3276	20	3	empirycznej	empirycznej	PROPN
cjfa-3276	20	4	weryfikacji	weryfikacji	PROPN
cjfa-3276	20	5	model	model	PROPN
cjfa-3276	20	6	obiektowego	obiektowego	PROPN
cjfa-3276	20	7	rachunku	rachunku	PROPN
cjfa-3276	20	8	kosztów	kosztów	PROPN
cjfa-3276	20	9	dla	dla	PROPN
cjfa-3276	20	10	podmiotów	podmiotów	PROPN
cjfa-3276	20	11	leczniczych	leczniczych	PROPN
cjfa-3276	20	12	.	.	PUNCT
cjfa-3276	21	1	w	w	ADP
cjfa-3276	21	2	ramach	ramach	NOUN
cjfa-3276	21	3	analizy	analizy	PROPN
cjfa-3276	21	4	krytycznej	krytycznej	PROPN
cjfa-3276	21	5	oceniono	oceniono	PROPN
cjfa-3276	21	6	jego	jego	PROPN
cjfa-3276	21	7	użyteczność	użyteczność	PROPN
cjfa-3276	21	8	dla	dla	PROPN
cjfa-3276	21	9	ekonomicznej	ekonomicznej	ADJ
cjfa-3276	21	10	oceny	oceny	PROPN
cjfa-3276	21	11	zrównoważonego	zrównoważonego	PROPN
cjfa-3276	21	12	rozwoju	rozwoju	PROPN
cjfa-3276	21	13	.	.	PUNCT
cjfa-3276	22	1	otrzymane	otrzymane	PROPN
cjfa-3276	22	2	wyniki	wyniki	PROPN
cjfa-3276	22	3	wskazują	wskazują	VERB
cjfa-3276	22	4	na	na	NOUN
cjfa-3276	22	5	użyteczność	użyteczność	VERB
cjfa-3276	22	6	i	i	PRON
cjfa-3276	22	7	możliwość	możliwość	PROPN
cjfa-3276	22	8	wdrożenia	wdrożenia	PROPN
cjfa-3276	22	9	tego	tego	PROPN
cjfa-3276	22	10	rozwiązania	rozwiązania	PROPN
cjfa-3276	22	11	.	.	PUNCT
cjfa-3276	23	1	translated	translate	VERB
cjfa-3276	23	2	by	by	ADP
cjfa-3276	23	3	monika	monika	PROPN
cjfa-3276	23	4	raulinajtys	raulinajtys	PROPN
cjfa-3276	23	5	-	-	PUNCT
cjfa-3276	23	6	grzybek	grzybek	PROPN
cjfa-3276	23	7	 	 	SPACE
cjfa-3276	23	8	introduction	introduction	NOUN
cjfa-3276	23	9	the	the	DET
cjfa-3276	23	10	problem	problem	NOUN
cjfa-3276	23	11	of	of	ADP
cjfa-3276	23	12	ensuring	ensure	VERB
cjfa-3276	23	13	sustainable	sustainable	ADJ
cjfa-3276	23	14	development	development	NOUN
cjfa-3276	23	15	can	can	AUX
cjfa-3276	23	16	be	be	AUX
cjfa-3276	23	17	considered	consider	VERB
cjfa-3276	23	18	from	from	ADP
cjfa-3276	23	19	both	both	DET
cjfa-3276	23	20	macroand	macroand	NOUN
cjfa-3276	23	21	microeconomic	microeconomic	PROPN
cjfa-3276	23	22	perspective	perspective	NOUN
cjfa-3276	23	23	.	.	PUNCT
cjfa-3276	24	1	at	at	ADP
cjfa-3276	24	2	the	the	DET
cjfa-3276	24	3	macroeconomic	macroeconomic	ADJ
cjfa-3276	24	4	level	level	NOUN
cjfa-3276	24	5	,	,	PUNCT
cjfa-3276	24	6	it	it	PRON
cjfa-3276	24	7	relates	relate	VERB
cjfa-3276	24	8	primarily	primarily	ADV
cjfa-3276	24	9	to	to	PART
cjfa-3276	24	10	formulate	formulate	VERB
cjfa-3276	24	11	policies	policy	NOUN
cjfa-3276	24	12	to	to	PART
cjfa-3276	24	13	ensure	ensure	VERB
cjfa-3276	24	14	inclusion	inclusion	NOUN
cjfa-3276	24	15	of	of	ADP
cjfa-3276	24	16	the	the	DET
cjfa-3276	24	17	principles	principle	NOUN
cjfa-3276	24	18	of	of	ADP
cjfa-3276	24	19	sustainable	sustainable	ADJ
cjfa-3276	24	20	development	development	NOUN
cjfa-3276	24	21	and	and	CCONJ
cjfa-3276	24	22	social	social	ADJ
cjfa-3276	24	23	justice	justice	NOUN
cjfa-3276	24	24	in	in	ADP
cjfa-3276	24	25	the	the	DET
cjfa-3276	24	26	socio	socio	NOUN
cjfa-3276	24	27	-	-	PUNCT
cjfa-3276	24	28	economic	economic	ADJ
cjfa-3276	24	29	system	system	NOUN
cjfa-3276	24	30	(	(	PUNCT
cjfa-3276	24	31	herath	herath	NOUN
cjfa-3276	24	32	2005	2005	NUM
cjfa-3276	24	33	,	,	PUNCT
cjfa-3276	24	34	1038	1038	NUM
cjfa-3276	24	35	)	)	PUNCT
cjfa-3276	24	36	.	.	PUNCT
cjfa-3276	25	1	the	the	DET
cjfa-3276	25	2	consequence	consequence	NOUN
cjfa-3276	25	3	of	of	ADP
cjfa-3276	25	4	the	the	DET
cjfa-3276	25	5	implementation	implementation	NOUN
cjfa-3276	25	6	of	of	ADP
cjfa-3276	25	7	sustainable	sustainable	ADJ
cjfa-3276	25	8	development	development	NOUN
cjfa-3276	25	9	rules	rule	NOUN
cjfa-3276	25	10	at	at	ADP
cjfa-3276	25	11	the	the	DET
cjfa-3276	25	12	macro	macro	ADJ
cjfa-3276	25	13	level	level	NOUN
cjfa-3276	25	14	is	be	AUX
cjfa-3276	25	15	the	the	DET
cjfa-3276	25	16	need	need	NOUN
cjfa-3276	25	17	to	to	PART
cjfa-3276	25	18	develop	develop	VERB
cjfa-3276	25	19	appropriate	appropriate	ADJ
cjfa-3276	25	20	metrics	metric	NOUN
cjfa-3276	25	21	and	and	CCONJ
cjfa-3276	25	22	reporting	reporting	NOUN
cjfa-3276	25	23	methods	method	NOUN
cjfa-3276	25	24	at	at	ADP
cjfa-3276	25	25	the	the	DET
cjfa-3276	25	26	micro	micro	ADJ
cjfa-3276	25	27	level	level	NOUN
cjfa-3276	25	28	that	that	PRON
cjfa-3276	25	29	will	will	AUX
cjfa-3276	25	30	allow	allow	VERB
cjfa-3276	25	31	for	for	ADP
cjfa-3276	25	32	verifying	verify	VERB
cjfa-3276	25	33	compliance	compliance	NOUN
cjfa-3276	25	34	with	with	ADP
cjfa-3276	25	35	the	the	DET
cjfa-3276	25	36	operating	operating	NOUN
cjfa-3276	25	37	rules	rule	NOUN
cjfa-3276	25	38	.	.	PUNCT
cjfa-3276	26	1	as	as	SCONJ
cjfa-3276	26	2	indicated	indicate	VERB
cjfa-3276	26	3	by	by	ADP
cjfa-3276	26	4	research	research	NOUN
cjfa-3276	26	5	conducted	conduct	VERB
cjfa-3276	26	6	by	by	ADP
cjfa-3276	26	7	feltmate	feltmate	NOUN
cjfa-3276	26	8	(	(	PUNCT
cjfa-3276	26	9	1997	1997	NUM
cjfa-3276	26	10	,	,	PUNCT
cjfa-3276	26	11	12	12	NUM
cjfa-3276	26	12	)	)	PUNCT
cjfa-3276	26	13	,	,	PUNCT
cjfa-3276	26	14	the	the	DET
cjfa-3276	26	15	need	need	NOUN
cjfa-3276	26	16	to	to	PART
cjfa-3276	26	17	ensure	ensure	VERB
cjfa-3276	26	18	compliance	compliance	NOUN
cjfa-3276	26	19	with	with	ADP
cjfa-3276	26	20	regulations	regulation	NOUN
cjfa-3276	26	21	is	be	AUX
cjfa-3276	26	22	the	the	DET
cjfa-3276	26	23	most	most	ADV
cjfa-3276	26	24	common	common	ADJ
cjfa-3276	26	25	cause	cause	NOUN
cjfa-3276	26	26	of	of	ADP
cjfa-3276	26	27	implementing	implement	VERB
cjfa-3276	26	28	the	the	DET
cjfa-3276	26	29	sustainable	sustainable	ADJ
cjfa-3276	26	30	development	development	NOUN
cjfa-3276	26	31	principles	principle	NOUN
cjfa-3276	26	32	in	in	ADP
cjfa-3276	26	33	enterprises	enterprise	NOUN
cjfa-3276	26	34	.	.	PUNCT
cjfa-3276	27	1	the	the	DET
cjfa-3276	27	2	need	need	NOUN
cjfa-3276	27	3	to	to	PART
cjfa-3276	27	4	act	act	VERB
cjfa-3276	27	5	in	in	ADP
cjfa-3276	27	6	accordance	accordance	NOUN
cjfa-3276	27	7	with	with	ADP
cjfa-3276	27	8	the	the	DET
cjfa-3276	27	9	rules	rule	NOUN
cjfa-3276	27	10	is	be	AUX
cjfa-3276	27	11	not	not	PART
cjfa-3276	27	12	the	the	DET
cjfa-3276	27	13	only	only	ADJ
cjfa-3276	27	14	reason	reason	NOUN
cjfa-3276	27	15	for	for	ADP
cjfa-3276	27	16	businesses	business	NOUN
cjfa-3276	27	17	undertaking	undertake	VERB
cjfa-3276	27	18	actions	action	NOUN
cjfa-3276	27	19	to	to	PART
cjfa-3276	27	20	implement	implement	VERB
cjfa-3276	27	21	the	the	DET
cjfa-3276	27	22	sustainable	sustainable	ADJ
cjfa-3276	27	23	development	development	NOUN
cjfa-3276	27	24	principles	principle	NOUN
cjfa-3276	27	25	.	.	PUNCT
cjfa-3276	28	1	birkin	birkin	PROPN
cjfa-3276	28	2	and	and	CCONJ
cjfa-3276	28	3	woodward	woodward	PROPN
cjfa-3276	28	4	(	(	PUNCT
cjfa-3276	28	5	1997	1997	NUM
cjfa-3276	28	6	,	,	PUNCT
cjfa-3276	28	7	24	24	NUM
cjfa-3276	28	8	)	)	PUNCT
cjfa-3276	28	9	found	find	VERB
cjfa-3276	28	10	that	that	SCONJ
cjfa-3276	28	11	these	these	DET
cjfa-3276	28	12	companies	company	NOUN
cjfa-3276	28	13	can	can	AUX
cjfa-3276	28	14	more	more	ADV
cjfa-3276	28	15	effectively	effectively	ADV
cjfa-3276	28	16	meet	meet	VERB
cjfa-3276	28	17	the	the	DET
cjfa-3276	28	18	consumer	consumer	NOUN
cjfa-3276	28	19	needs	need	NOUN
cjfa-3276	28	20	for	for	ADP
cjfa-3276	28	21	sustainable	sustainable	ADJ
cjfa-3276	28	22	activities	activity	NOUN
cjfa-3276	28	23	and	and	CCONJ
cjfa-3276	28	24	reap	reap	VERB
cjfa-3276	28	25	the	the	DET
cjfa-3276	28	26	profits	profit	NOUN
cjfa-3276	28	27	from	from	ADP
cjfa-3276	28	28	that	that	PRON
cjfa-3276	28	29	and	and	CCONJ
cjfa-3276	28	30	further	further	ADJ
cjfa-3276	28	31	sustainability	sustainability	NOUN
cjfa-3276	28	32	challenges	challenge	VERB
cjfa-3276	28	33	industry	industry	NOUN
cjfa-3276	28	34	to	to	PART
cjfa-3276	28	35	reduce	reduce	VERB
cjfa-3276	28	36	resource	resource	NOUN
cjfa-3276	28	37	consumption	consumption	NOUN
cjfa-3276	28	38	and	and	CCONJ
cjfa-3276	28	39	thereby	thereby	ADV
cjfa-3276	28	40	lower	low	ADJ
cjfa-3276	28	41	costs	cost	NOUN
cjfa-3276	28	42	.	.	PUNCT
cjfa-3276	29	1	these	these	DET
cjfa-3276	29	2	causes	cause	VERB
cjfa-3276	29	3	make	make	VERB
cjfa-3276	29	4	the	the	DET
cjfa-3276	29	5	aspects	aspect	NOUN
cjfa-3276	29	6	related	relate	VERB
cjfa-3276	29	7	to	to	ADP
cjfa-3276	29	8	the	the	DET
cjfa-3276	29	9	measurement	measurement	NOUN
cjfa-3276	29	10	of	of	ADP
cjfa-3276	29	11	costs	cost	NOUN
cjfa-3276	29	12	and	and	CCONJ
cjfa-3276	29	13	benefits	benefit	NOUN
cjfa-3276	29	14	of	of	ADP
cjfa-3276	29	15	economic	economic	ADJ
cjfa-3276	29	16	,	,	PUNCT
cjfa-3276	29	17	social	social	ADJ
cjfa-3276	29	18	and	and	CCONJ
cjfa-3276	29	19	environmental	environmental	ADJ
cjfa-3276	29	20	impact	impact	NOUN
cjfa-3276	29	21	of	of	ADP
cjfa-3276	29	22	corporate	corporate	ADJ
cjfa-3276	29	23	activities	activity	NOUN
cjfa-3276	29	24	increasingly	increasingly	ADV
cjfa-3276	29	25	important	important	ADJ
cjfa-3276	29	26	for	for	ADP
cjfa-3276	29	27	companies	company	NOUN
cjfa-3276	29	28	and	and	CCONJ
cjfa-3276	29	29	affect	affect	VERB
cjfa-3276	29	30	the	the	DET
cjfa-3276	29	31	shape	shape	NOUN
cjfa-3276	29	32	of	of	ADP
cjfa-3276	29	33	the	the	DET
cjfa-3276	29	34	tools	tool	NOUN
cjfa-3276	29	35	used	use	VERB
cjfa-3276	29	36	in	in	ADP
cjfa-3276	29	37	accounting	account	VERB
cjfa-3276	29	38	.	.	PUNCT
cjfa-3276	30	1	traditional	traditional	ADJ
cjfa-3276	30	2	accounting	accounting	NOUN
cjfa-3276	30	3	tools	tool	NOUN
cjfa-3276	30	4	,	,	PUNCT
cjfa-3276	30	5	governed	govern	VERB
cjfa-3276	30	6	by	by	ADP
cjfa-3276	30	7	the	the	DET
cjfa-3276	30	8	relevant	relevant	ADJ
cjfa-3276	30	9	legislation	legislation	NOUN
cjfa-3276	30	10	,	,	PUNCT
cjfa-3276	30	11	do	do	AUX
cjfa-3276	30	12	not	not	PART
cjfa-3276	30	13	take	take	VERB
cjfa-3276	30	14	into	into	ADP
cjfa-3276	30	15	account	account	NOUN
cjfa-3276	30	16	all	all	DET
cjfa-3276	30	17	costs	cost	NOUN
cjfa-3276	30	18	incurred	incur	VERB
cjfa-3276	30	19	in	in	ADP
cjfa-3276	30	20	the	the	DET
cjfa-3276	30	21	manufacture	manufacture	NOUN
cjfa-3276	30	22	of	of	ADP
cjfa-3276	30	23	a	a	DET
cjfa-3276	30	24	product	product	NOUN
cjfa-3276	30	25	or	or	CCONJ
cjfa-3276	30	26	providing	provide	VERB
cjfa-3276	30	27	a	a	DET
cjfa-3276	30	28	service	service	NOUN
cjfa-3276	30	29	.	.	PUNCT
cjfa-3276	31	1	for	for	ADP
cjfa-3276	31	2	example	example	NOUN
cjfa-3276	31	3	,	,	PUNCT
cjfa-3276	31	4	the	the	DET
cjfa-3276	31	5	social	social	ADJ
cjfa-3276	31	6	costs	cost	NOUN
cjfa-3276	31	7	and	and	CCONJ
cjfa-3276	31	8	certain	certain	ADJ
cjfa-3276	31	9	environmental	environmental	ADJ
cjfa-3276	31	10	costs	cost	NOUN
cjfa-3276	31	11	are	be	AUX
cjfa-3276	31	12	omitted	omit	VERB
cjfa-3276	31	13	.	.	PUNCT
cjfa-3276	32	1	generally	generally	ADV
cjfa-3276	32	2	it	it	PRON
cjfa-3276	32	3	can	can	AUX
cjfa-3276	32	4	be	be	AUX
cjfa-3276	32	5	assumed	assume	VERB
cjfa-3276	32	6	,	,	PUNCT
cjfa-3276	32	7	that	that	SCONJ
cjfa-3276	32	8	the	the	DET
cjfa-3276	32	9	traditional	traditional	ADJ
cjfa-3276	32	10	tools	tool	NOUN
cjfa-3276	32	11	of	of	ADP
cjfa-3276	32	12	accounting	accounting	NOUN
cjfa-3276	32	13	do	do	AUX
cjfa-3276	32	14	not	not	PART
cjfa-3276	32	15	allow	allow	VERB
cjfa-3276	32	16	for	for	ADP
cjfa-3276	32	17	presenting	present	VERB
cjfa-3276	32	18	the	the	DET
cjfa-3276	32	19	effects	effect	NOUN
cjfa-3276	32	20	of	of	ADP
cjfa-3276	32	21	externalities	externality	NOUN
cjfa-3276	32	22	arising	arise	VERB
cjfa-3276	32	23	as	as	ADP
cjfa-3276	32	24	a	a	DET
cjfa-3276	32	25	result	result	NOUN
cjfa-3276	32	26	of	of	ADP
cjfa-3276	32	27	the	the	DET
cjfa-3276	32	28	company	company	NOUN
cjfa-3276	32	29	’s	’s	PART
cjfa-3276	32	30	activities	activity	NOUN
cjfa-3276	32	31	(	(	PUNCT
cjfa-3276	32	32	birkin	birkin	PROPN
cjfa-3276	32	33	1997	1997	NUM
cjfa-3276	32	34	)	)	PUNCT
cjfa-3276	32	35	.	.	PUNCT
cjfa-3276	33	1	object	object	NOUN
cjfa-3276	33	2	-	-	PUNCT
cjfa-3276	33	3	based	base	VERB
cjfa-3276	33	4	costing	costing	NOUN
cjfa-3276	33	5	as	as	ADP
cjfa-3276	33	6	an	an	DET
cjfa-3276	33	7	important	important	ADJ
cjfa-3276	33	8	tool	tool	NOUN
cjfa-3276	34	1	…	…	PUNCT
cjfa-3276	34	2	137	137	NUM
cjfa-3276	34	3	the	the	DET
cjfa-3276	34	4	literature	literature	NOUN
cjfa-3276	34	5	proposes	propose	VERB
cjfa-3276	34	6	an	an	DET
cjfa-3276	34	7	alternative	alternative	ADJ
cjfa-3276	34	8	approach	approach	NOUN
cjfa-3276	34	9	to	to	ADP
cjfa-3276	34	10	accounting	accounting	NOUN
cjfa-3276	34	11	.	.	PUNCT
cjfa-3276	35	1	depending	depend	VERB
cjfa-3276	35	2	on	on	ADP
cjfa-3276	35	3	the	the	DET
cjfa-3276	35	4	source	source	NOUN
cjfa-3276	35	5	,	,	PUNCT
cjfa-3276	35	6	several	several	ADJ
cjfa-3276	35	7	terms	term	NOUN
cjfa-3276	35	8	are	be	AUX
cjfa-3276	35	9	used	use	VERB
cjfa-3276	35	10	to	to	PART
cjfa-3276	35	11	determine	determine	VERB
cjfa-3276	35	12	them	they	PRON
cjfa-3276	35	13	:	:	PUNCT
cjfa-3276	35	14	total	total	ADJ
cjfa-3276	35	15	cost	cost	NOUN
cjfa-3276	35	16	accounting	accounting	NOUN
cjfa-3276	35	17	(	(	PUNCT
cjfa-3276	35	18	carlsson	carlsson	PROPN
cjfa-3276	35	19	2010	2010	NUM
cjfa-3276	35	20	)	)	PUNCT
cjfa-3276	35	21	,	,	PUNCT
cjfa-3276	35	22	accounting	account	VERB
cjfa-3276	35	23	for	for	ADP
cjfa-3276	35	24	externalities	externality	NOUN
cjfa-3276	35	25	(	(	PUNCT
cjfa-3276	35	26	ball	ball	NOUN
cjfa-3276	35	27	,	,	PUNCT
cjfa-3276	35	28	färe	färe	NOUN
cjfa-3276	35	29	,	,	PUNCT
cjfa-3276	35	30	grosskopf	grosskopf	NOUN
cjfa-3276	35	31	,	,	PUNCT
cjfa-3276	35	32	zaim	zaim	NOUN
cjfa-3276	35	33	2005	2005	NUM
cjfa-3276	35	34	)	)	PUNCT
cjfa-3276	35	35	,	,	PUNCT
cjfa-3276	35	36	environmental	environmental	ADJ
cjfa-3276	35	37	accounting	accounting	NOUN
cjfa-3276	35	38	(	(	PUNCT
cjfa-3276	35	39	although	although	SCONJ
cjfa-3276	35	40	this	this	DET
cjfa-3276	35	41	term	term	NOUN
cjfa-3276	35	42	ignores	ignore	VERB
cjfa-3276	35	43	the	the	DET
cjfa-3276	35	44	socio	socio	NOUN
cjfa-3276	35	45	-	-	PUNCT
cjfa-3276	35	46	economic	economic	ADJ
cjfa-3276	35	47	aspects	aspect	NOUN
cjfa-3276	35	48	of	of	ADP
cjfa-3276	35	49	sustainable	sustainable	ADJ
cjfa-3276	35	50	development	development	NOUN
cjfa-3276	35	51	)	)	PUNCT
cjfa-3276	35	52	(	(	PUNCT
cjfa-3276	35	53	herath	herath	NOUN
cjfa-3276	35	54	2005	2005	NUM
cjfa-3276	35	55	)	)	PUNCT
cjfa-3276	35	56	and	and	CCONJ
cjfa-3276	35	57	accounting	account	VERB
cjfa-3276	35	58	for	for	ADP
cjfa-3276	35	59	sustainable	sustainable	ADJ
cjfa-3276	35	60	development	development	NOUN
cjfa-3276	35	61	(	(	PUNCT
cjfa-3276	35	62	feltmate	feltmate	NOUN
cjfa-3276	35	63	1997	1997	NUM
cjfa-3276	35	64	)	)	PUNCT
cjfa-3276	35	65	.	.	PUNCT
cjfa-3276	36	1	all	all	DET
cjfa-3276	36	2	these	these	DET
cjfa-3276	36	3	terms	term	NOUN
cjfa-3276	36	4	describe	describe	VERB
cjfa-3276	36	5	accounting	accounting	NOUN
cjfa-3276	36	6	system	system	NOUN
cjfa-3276	36	7	that	that	PRON
cjfa-3276	36	8	includes	include	VERB
cjfa-3276	36	9	costs	cost	NOUN
cjfa-3276	36	10	and	and	CCONJ
cjfa-3276	36	11	benefits	benefit	NOUN
cjfa-3276	36	12	of	of	ADP
cjfa-3276	36	13	internal	internal	ADJ
cjfa-3276	36	14	and	and	CCONJ
cjfa-3276	36	15	external	external	ADJ
cjfa-3276	36	16	effects	effect	NOUN
cjfa-3276	36	17	of	of	ADP
cjfa-3276	36	18	business	business	NOUN
cjfa-3276	36	19	activities	activity	NOUN
cjfa-3276	36	20	related	relate	VERB
cjfa-3276	36	21	to	to	ADP
cjfa-3276	36	22	environmental	environmental	ADJ
cjfa-3276	36	23	,	,	PUNCT
cjfa-3276	36	24	economic	economic	ADJ
cjfa-3276	36	25	and	and	CCONJ
cjfa-3276	36	26	social	social	ADJ
cjfa-3276	36	27	factors	factor	NOUN
cjfa-3276	36	28	.	.	PUNCT
cjfa-3276	37	1	assumptions	assumption	NOUN
cjfa-3276	37	2	of	of	ADP
cjfa-3276	37	3	sustainable	sustainable	ADJ
cjfa-3276	37	4	development	development	NOUN
cjfa-3276	37	5	translate	translate	NOUN
cjfa-3276	37	6	into	into	ADP
cjfa-3276	37	7	a	a	DET
cjfa-3276	37	8	number	number	NOUN
cjfa-3276	37	9	of	of	ADP
cjfa-3276	37	10	requirements	requirement	NOUN
cjfa-3276	37	11	relating	relate	VERB
cjfa-3276	37	12	to	to	ADP
cjfa-3276	37	13	management	management	NOUN
cjfa-3276	37	14	accounting	accounting	NOUN
cjfa-3276	37	15	and	and	CCONJ
cjfa-3276	37	16	cost	cost	NOUN
cjfa-3276	37	17	accounting	accounting	NOUN
cjfa-3276	37	18	,	,	PUNCT
cjfa-3276	37	19	such	such	ADJ
cjfa-3276	37	20	as	as	ADP
cjfa-3276	37	21	(	(	PUNCT
cjfa-3276	37	22	stappen	stappen	PROPN
cjfa-3276	37	23	2008	2008	NUM
cjfa-3276	37	24	;	;	PUNCT
cjfa-3276	37	25	birkin	birkin	PROPN
cjfa-3276	37	26	,	,	PUNCT
cjfa-3276	37	27	woodward	woodward	NOUN
cjfa-3276	37	28	1997a	1997a	NUM
cjfa-3276	37	29	):	):	PUNCT
cjfa-3276	37	30	■	■	PUNCT
cjfa-3276	37	31	the	the	DET
cjfa-3276	37	32	possibility	possibility	NOUN
cjfa-3276	37	33	of	of	ADP
cjfa-3276	37	34	a	a	DET
cjfa-3276	37	35	coherent	coherent	ADJ
cjfa-3276	37	36	analysis	analysis	NOUN
cjfa-3276	37	37	of	of	ADP
cjfa-3276	37	38	information	information	NOUN
cjfa-3276	37	39	covering	cover	VERB
cjfa-3276	37	40	several	several	ADJ
cjfa-3276	37	41	periods	period	NOUN
cjfa-3276	37	42	,	,	PUNCT
cjfa-3276	37	43	such	such	ADJ
cjfa-3276	37	44	as	as	ADP
cjfa-3276	37	45	the	the	DET
cjfa-3276	37	46	design	design	NOUN
cjfa-3276	37	47	,	,	PUNCT
cjfa-3276	37	48	implementation	implementation	NOUN
cjfa-3276	37	49	and	and	CCONJ
cjfa-3276	37	50	withdrawal	withdrawal	NOUN
cjfa-3276	37	51	phases	phase	NOUN
cjfa-3276	37	52	,	,	PUNCT
cjfa-3276	37	53	■	■	PUNCT
cjfa-3276	37	54	taking	take	VERB
cjfa-3276	37	55	a	a	DET
cjfa-3276	37	56	starting	starting	NOUN
cjfa-3276	37	57	point	point	NOUN
cjfa-3276	37	58	the	the	DET
cjfa-3276	37	59	social	social	ADJ
cjfa-3276	37	60	needs	need	NOUN
cjfa-3276	37	61	and	and	CCONJ
cjfa-3276	37	62	the	the	DET
cjfa-3276	37	63	demand	demand	NOUN
cjfa-3276	37	64	for	for	ADP
cjfa-3276	37	65	company	company	NOUN
cjfa-3276	37	66	’s	’s	PART
cjfa-3276	37	67	products	product	NOUN
cjfa-3276	37	68	and	and	CCONJ
cjfa-3276	37	69	not	not	PART
cjfa-3276	37	70	maximization	maximization	NOUN
cjfa-3276	37	71	of	of	ADP
cjfa-3276	37	72	its	its	PRON
cjfa-3276	37	73	potential	potential	NOUN
cjfa-3276	37	74	,	,	PUNCT
cjfa-3276	37	75	■	■	PUNCT
cjfa-3276	37	76	taking	take	VERB
cjfa-3276	37	77	into	into	ADP
cjfa-3276	37	78	account	account	NOUN
cjfa-3276	37	79	the	the	DET
cjfa-3276	37	80	quality	quality	NOUN
cjfa-3276	37	81	costs	cost	NOUN
cjfa-3276	37	82	and	and	CCONJ
cjfa-3276	37	83	the	the	DET
cjfa-3276	37	84	costs	cost	NOUN
cjfa-3276	37	85	of	of	ADP
cjfa-3276	37	86	externalities	externality	NOUN
cjfa-3276	37	87	,	,	PUNCT
cjfa-3276	37	88	■	■	PUNCT
cjfa-3276	37	89	the	the	DET
cjfa-3276	37	90	ability	ability	NOUN
cjfa-3276	37	91	to	to	PART
cjfa-3276	37	92	analyse	analyse	VERB
cjfa-3276	37	93	the	the	DET
cjfa-3276	37	94	cost	cost	NOUN
cjfa-3276	37	95	of	of	ADP
cjfa-3276	37	96	resources	resource	NOUN
cjfa-3276	37	97	,	,	PUNCT
cjfa-3276	37	98	including	include	VERB
cjfa-3276	37	99	natural	natural	ADJ
cjfa-3276	37	100	resources	resource	NOUN
cjfa-3276	37	101	,	,	PUNCT
cjfa-3276	37	102	■	■	PUNCT
cjfa-3276	37	103	the	the	DET
cjfa-3276	37	104	ability	ability	NOUN
cjfa-3276	37	105	to	to	PART
cjfa-3276	37	106	estimate	estimate	VERB
cjfa-3276	37	107	the	the	DET
cjfa-3276	37	108	total	total	ADJ
cjfa-3276	37	109	cost	cost	NOUN
cjfa-3276	37	110	of	of	ADP
cjfa-3276	37	111	a	a	DET
cjfa-3276	37	112	specific	specific	ADJ
cjfa-3276	37	113	target	target	NOUN
cjfa-3276	37	114	group	group	NOUN
cjfa-3276	37	115	–	–	PUNCT
cjfa-3276	37	116	for	for	ADP
cjfa-3276	37	117	example	example	NOUN
cjfa-3276	37	118	,	,	PUNCT
cjfa-3276	37	119	a	a	DET
cjfa-3276	37	120	group	group	NOUN
cjfa-3276	37	121	of	of	ADP
cjfa-3276	37	122	socially	socially	ADV
cjfa-3276	37	123	excluded	exclude	VERB
cjfa-3276	37	124	.	.	PUNCT
cjfa-3276	38	1	examples	example	NOUN
cjfa-3276	38	2	of	of	ADP
cjfa-3276	38	3	tools	tool	NOUN
cjfa-3276	38	4	that	that	PRON
cjfa-3276	38	5	can	can	AUX
cjfa-3276	38	6	support	support	VERB
cjfa-3276	38	7	the	the	DET
cjfa-3276	38	8	implementation	implementation	NOUN
cjfa-3276	38	9	of	of	ADP
cjfa-3276	38	10	some	some	PRON
cjfa-3276	38	11	of	of	ADP
cjfa-3276	38	12	these	these	DET
cjfa-3276	38	13	assumptions	assumption	NOUN
cjfa-3276	38	14	include	include	VERB
cjfa-3276	38	15	e.g.	e.g.	ADV
cjfa-3276	38	16	life	life	NOUN
cjfa-3276	38	17	-	-	PUNCT
cjfa-3276	38	18	cycle	cycle	NOUN
cjfa-3276	38	19	costing	costing	NOUN
cjfa-3276	38	20	.	.	PUNCT
cjfa-3276	39	1	maunders	maunder	NOUN
cjfa-3276	39	2	and	and	CCONJ
cjfa-3276	39	3	burritt	burritt	X
cjfa-3276	39	4	(	(	PUNCT
cjfa-3276	39	5	1991	1991	NUM
cjfa-3276	39	6	)	)	PUNCT
cjfa-3276	39	7	pointed	point	VERB
cjfa-3276	39	8	out	out	ADP
cjfa-3276	39	9	that	that	SCONJ
cjfa-3276	39	10	from	from	ADP
cjfa-3276	39	11	the	the	DET
cjfa-3276	39	12	point	point	NOUN
cjfa-3276	39	13	of	of	ADP
cjfa-3276	39	14	view	view	NOUN
cjfa-3276	39	15	of	of	ADP
cjfa-3276	39	16	efficiency	efficiency	NOUN
cjfa-3276	39	17	of	of	ADP
cjfa-3276	39	18	enterprise	enterprise	NOUN
cjfa-3276	39	19	information	information	NOUN
cjfa-3276	39	20	system	system	NOUN
cjfa-3276	39	21	it	it	PRON
cjfa-3276	39	22	is	be	AUX
cjfa-3276	39	23	necessary	necessary	ADJ
cjfa-3276	39	24	to	to	PART
cjfa-3276	39	25	select	select	VERB
cjfa-3276	39	26	such	such	ADJ
cjfa-3276	39	27	tools	tool	NOUN
cjfa-3276	39	28	that	that	PRON
cjfa-3276	39	29	will	will	AUX
cjfa-3276	39	30	be	be	AUX
cjfa-3276	39	31	providing	provide	VERB
cjfa-3276	39	32	information	information	NOUN
cjfa-3276	39	33	to	to	ADP
cjfa-3276	39	34	all	all	DET
cjfa-3276	39	35	stakeholders	stakeholder	NOUN
cjfa-3276	39	36	.	.	PUNCT
cjfa-3276	40	1	it	it	PRON
cjfa-3276	40	2	is	be	AUX
cjfa-3276	40	3	therefore	therefore	ADV
cjfa-3276	40	4	important	important	ADJ
cjfa-3276	40	5	that	that	SCONJ
cjfa-3276	40	6	the	the	DET
cjfa-3276	40	7	tools	tool	NOUN
cjfa-3276	40	8	used	use	VERB
cjfa-3276	40	9	for	for	ADP
cjfa-3276	40	10	reporting	report	VERB
cjfa-3276	40	11	information	information	NOUN
cjfa-3276	40	12	about	about	ADP
cjfa-3276	40	13	the	the	DET
cjfa-3276	40	14	costs	cost	NOUN
cjfa-3276	40	15	and	and	CCONJ
cjfa-3276	40	16	benefits	benefit	NOUN
cjfa-3276	40	17	of	of	ADP
cjfa-3276	40	18	externalities	externality	NOUN
cjfa-3276	40	19	associated	associate	VERB
cjfa-3276	40	20	with	with	ADP
cjfa-3276	40	21	environmental	environmental	ADJ
cjfa-3276	40	22	and	and	CCONJ
cjfa-3276	40	23	socio	socio	NOUN
cjfa-3276	40	24	-	-	PUNCT
cjfa-3276	40	25	economic	economic	ADJ
cjfa-3276	40	26	factors	factor	NOUN
cjfa-3276	40	27	were	be	AUX
cjfa-3276	40	28	also	also	ADV
cjfa-3276	40	29	useful	useful	ADJ
cjfa-3276	40	30	for	for	ADP
cjfa-3276	40	31	other	other	ADJ
cjfa-3276	40	32	purposes	purpose	NOUN
cjfa-3276	40	33	,	,	PUNCT
cjfa-3276	40	34	such	such	ADJ
cjfa-3276	40	35	as	as	ADP
cjfa-3276	40	36	financial	financial	ADJ
cjfa-3276	40	37	reporting	reporting	NOUN
cjfa-3276	40	38	and	and	CCONJ
cjfa-3276	40	39	internal	internal	ADJ
cjfa-3276	40	40	reports	report	NOUN
cjfa-3276	40	41	for	for	ADP
cjfa-3276	40	42	management	management	NOUN
cjfa-3276	40	43	.	.	PUNCT
cjfa-3276	41	1	in	in	ADP
cjfa-3276	41	2	the	the	DET
cjfa-3276	41	3	area	area	NOUN
cjfa-3276	41	4	of	of	ADP
cjfa-3276	41	5	costing	cost	VERB
cjfa-3276	41	6	systems	system	NOUN
cjfa-3276	41	7	activity	activity	NOUN
cjfa-3276	41	8	-	-	PUNCT
cjfa-3276	41	9	based	base	VERB
cjfa-3276	41	10	costing	costing	NOUN
cjfa-3276	41	11	seems	seem	VERB
cjfa-3276	41	12	to	to	PART
cjfa-3276	41	13	be	be	AUX
cjfa-3276	41	14	such	such	DET
cjfa-3276	41	15	a	a	DET
cjfa-3276	41	16	tool	tool	NOUN
cjfa-3276	41	17	.	.	PUNCT
cjfa-3276	42	1	the	the	DET
cjfa-3276	42	2	research	research	NOUN
cjfa-3276	42	3	methodology	methodology	NOUN
cjfa-3276	42	4	and	and	CCONJ
cjfa-3276	42	5	the	the	DET
cjfa-3276	42	6	course	course	NOUN
cjfa-3276	42	7	of	of	ADP
cjfa-3276	42	8	the	the	DET
cjfa-3276	42	9	research	research	NOUN
cjfa-3276	42	10	process	process	NOUN
cjfa-3276	42	11	the	the	DET
cjfa-3276	42	12	results	result	NOUN
cjfa-3276	42	13	of	of	ADP
cjfa-3276	42	14	the	the	DET
cjfa-3276	42	15	study	study	NOUN
cjfa-3276	42	16	were	be	AUX
cjfa-3276	42	17	obtained	obtain	VERB
cjfa-3276	42	18	in	in	ADP
cjfa-3276	42	19	a	a	DET
cjfa-3276	42	20	research	research	NOUN
cjfa-3276	42	21	project	project	NOUN
cjfa-3276	42	22	using	use	VERB
cjfa-3276	42	23	the	the	DET
cjfa-3276	42	24	constructive	constructive	ADJ
cjfa-3276	42	25	research	research	NOUN
cjfa-3276	42	26	approach	approach	NOUN
cjfa-3276	42	27	(	(	PUNCT
cjfa-3276	42	28	kasanen	kasanen	NOUN
cjfa-3276	42	29	,	,	PUNCT
cjfa-3276	42	30	lukka	lukka	X
cjfa-3276	42	31	,	,	PUNCT
cjfa-3276	42	32	siitonen	siitonen	NOUN
cjfa-3276	42	33	1993	1993	NUM
cjfa-3276	42	34	;	;	PUNCT
cjfa-3276	42	35	labro	labro	NOUN
cjfa-3276	42	36	,	,	PUNCT
cjfa-3276	42	37	tuomela	tuomela	PROPN
cjfa-3276	42	38	2003	2003	NUM
cjfa-3276	42	39	)	)	PUNCT
cjfa-3276	42	40	.	.	PUNCT
cjfa-3276	43	1	the	the	DET
cjfa-3276	43	2	research	research	NOUN
cjfa-3276	43	3	work	work	NOUN
cjfa-3276	43	4	included	include	VERB
cjfa-3276	43	5	the	the	DET
cjfa-3276	43	6	creation	creation	NOUN
cjfa-3276	43	7	of	of	ADP
cjfa-3276	43	8	a	a	DET
cjfa-3276	43	9	cost	cost	NOUN
cjfa-3276	43	10	model	model	NOUN
cjfa-3276	43	11	for	for	ADP
cjfa-3276	43	12	healthcare	healthcare	NOUN
cjfa-3276	43	13	providers	provider	NOUN
cjfa-3276	43	14	corresponding	correspond	VERB
cjfa-3276	43	15	to	to	ADP
cjfa-3276	43	16	the	the	DET
cjfa-3276	43	17	needs	need	NOUN
cjfa-3276	43	18	of	of	ADP
cjfa-3276	43	19	managers	manager	NOUN
cjfa-3276	43	20	and	and	CCONJ
cjfa-3276	43	21	owners	owner	NOUN
cjfa-3276	43	22	,	,	PUNCT
cjfa-3276	43	23	as	as	ADV
cjfa-3276	43	24	well	well	ADV
cjfa-3276	43	25	as	as	ADP
cjfa-3276	43	26	the	the	DET
cjfa-3276	43	27	monika	monika	PROPN
cjfa-3276	43	28	raulinajtys	raulinajtys	PROPN
cjfa-3276	43	29	-	-	PUNCT
cjfa-3276	43	30	grzybek	grzybek	PROPN
cjfa-3276	43	31	,	,	PUNCT
cjfa-3276	43	32	gertruda	gertruda	NOUN
cjfa-3276	43	33	krystyna	krystyna	NOUN
cjfa-3276	43	34	świderska138	świderska138	PROPN
cjfa-3276	43	35	needs	need	NOUN
cjfa-3276	43	36	of	of	ADP
cjfa-3276	43	37	external	external	ADJ
cjfa-3276	43	38	reporting	reporting	NOUN
cjfa-3276	43	39	–	–	PUNCT
cjfa-3276	43	40	including	include	VERB
cjfa-3276	43	41	e.g.	e.g.	ADV
cjfa-3276	43	42	the	the	DET
cjfa-3276	43	43	need	need	NOUN
cjfa-3276	43	44	to	to	PART
cjfa-3276	43	45	regulate	regulate	VERB
cjfa-3276	43	46	the	the	DET
cjfa-3276	43	47	healthcare	healthcare	NOUN
cjfa-3276	43	48	system1	system1	NOUN
cjfa-3276	43	49	.	.	PUNCT
cjfa-3276	44	1	the	the	DET
cjfa-3276	44	2	concept	concept	NOUN
cjfa-3276	44	3	of	of	ADP
cjfa-3276	44	4	object	object	NOUN
cjfa-3276	44	5	-	-	PUNCT
cjfa-3276	44	6	based	base	VERB
cjfa-3276	44	7	costing	costing	NOUN
cjfa-3276	44	8	has	have	AUX
cjfa-3276	44	9	been	be	AUX
cjfa-3276	44	10	proposed	propose	VERB
cjfa-3276	44	11	.	.	PUNCT
cjfa-3276	45	1	its	its	PRON
cjfa-3276	45	2	flexibility	flexibility	NOUN
cjfa-3276	45	3	and	and	CCONJ
cjfa-3276	45	4	multidimensionality	multidimensionality	NOUN
cjfa-3276	45	5	has	have	AUX
cjfa-3276	45	6	previously	previously	ADV
cjfa-3276	45	7	been	be	AUX
cjfa-3276	45	8	tested	test	VERB
cjfa-3276	45	9	in	in	ADP
cjfa-3276	45	10	several	several	ADJ
cjfa-3276	45	11	companies	company	NOUN
cjfa-3276	45	12	operating	operate	VERB
cjfa-3276	45	13	in	in	ADP
cjfa-3276	45	14	other	other	ADJ
cjfa-3276	45	15	industries	industry	NOUN
cjfa-3276	45	16	(	(	PUNCT
cjfa-3276	45	17	świderska	świderska	NOUN
cjfa-3276	45	18	,	,	PUNCT
cjfa-3276	45	19	pielaszek	pielaszek	PROPN
cjfa-3276	45	20	2001	2001	NUM
cjfa-3276	45	21	;	;	PUNCT
cjfa-3276	45	22	rybarczyk	rybarczyk	NOUN
cjfa-3276	45	23	,	,	PUNCT
cjfa-3276	45	24	borowski	borowski	PROPN
cjfa-3276	45	25	,	,	PUNCT
cjfa-3276	45	26	świderska	świderska	NOUN
cjfa-3276	45	27	2006	2006	NUM
cjfa-3276	45	28	)	)	PUNCT
cjfa-3276	45	29	.	.	PUNCT
cjfa-3276	46	1	object	object	NOUN
cjfa-3276	46	2	-	-	PUNCT
cjfa-3276	46	3	oriented	orient	VERB
cjfa-3276	46	4	paradigm	paradigm	NOUN
cjfa-3276	46	5	is	be	AUX
cjfa-3276	46	6	based	base	VERB
cjfa-3276	46	7	on	on	ADP
cjfa-3276	46	8	the	the	DET
cjfa-3276	46	9	adoption	adoption	NOUN
cjfa-3276	46	10	of	of	ADP
cjfa-3276	46	11	the	the	DET
cjfa-3276	46	12	“	"	PUNCT
cjfa-3276	46	13	object	object	NOUN
cjfa-3276	46	14	”	"	PUNCT
cjfa-3276	46	15	as	as	ADP
cjfa-3276	46	16	an	an	DET
cjfa-3276	46	17	autonomous	autonomous	ADJ
cjfa-3276	46	18	unit	unit	NOUN
cjfa-3276	46	19	,	,	PUNCT
cjfa-3276	46	20	representing	represent	VERB
cjfa-3276	46	21	the	the	DET
cjfa-3276	46	22	item	item	NOUN
cjfa-3276	46	23	from	from	ADP
cjfa-3276	46	24	the	the	DET
cjfa-3276	46	25	real	real	ADJ
cjfa-3276	46	26	world	world	NOUN
cjfa-3276	46	27	,	,	PUNCT
cjfa-3276	46	28	which	which	PRON
cjfa-3276	46	29	contains	contain	VERB
cjfa-3276	46	30	all	all	DET
cjfa-3276	46	31	the	the	DET
cjfa-3276	46	32	information	information	NOUN
cjfa-3276	46	33	necessary	necessary	ADJ
cjfa-3276	46	34	to	to	PART
cjfa-3276	46	35	comply	comply	VERB
cjfa-3276	46	36	with	with	ADP
cjfa-3276	46	37	the	the	DET
cjfa-3276	46	38	assigned	assign	VERB
cjfa-3276	46	39	scope	scope	NOUN
cjfa-3276	46	40	of	of	ADP
cjfa-3276	46	41	functionality	functionality	NOUN
cjfa-3276	46	42	.	.	PUNCT
cjfa-3276	47	1	object	object	NOUN
cjfa-3276	47	2	-	-	PUNCT
cjfa-3276	47	3	oriented	orient	VERB
cjfa-3276	47	4	analysis	analysis	NOUN
cjfa-3276	47	5	and	and	CCONJ
cjfa-3276	47	6	object	object	NOUN
cjfa-3276	47	7	-	-	PUNCT
cjfa-3276	47	8	oriented	orient	VERB
cjfa-3276	47	9	programming	programming	NOUN
cjfa-3276	47	10	use	use	NOUN
cjfa-3276	47	11	objects	object	NOUN
cjfa-3276	47	12	as	as	ADP
cjfa-3276	47	13	essential	essential	ADJ
cjfa-3276	47	14	elements	element	NOUN
cjfa-3276	47	15	of	of	ADP
cjfa-3276	47	16	the	the	DET
cjfa-3276	47	17	decomposition	decomposition	NOUN
cjfa-3276	47	18	of	of	ADP
cjfa-3276	47	19	the	the	DET
cjfa-3276	47	20	problem	problem	NOUN
cjfa-3276	47	21	(	(	PUNCT
cjfa-3276	47	22	coad	coad	NOUN
cjfa-3276	47	23	,	,	PUNCT
cjfa-3276	47	24	yourdon	yourdon	PROPN
cjfa-3276	47	25	1990	1990	NUM
cjfa-3276	47	26	;	;	PUNCT
cjfa-3276	47	27	coad	coad	PROPN
cjfa-3276	47	28	,	,	PUNCT
cjfa-3276	47	29	yourdon	yourdon	PROPN
cjfa-3276	47	30	1991	1991	NUM
cjfa-3276	47	31	;	;	PUNCT
cjfa-3276	47	32	martin	martin	PROPN
cjfa-3276	47	33	1993	1993	NUM
cjfa-3276	47	34	;	;	PUNCT
cjfa-3276	47	35	yourdon	yourdon	PROPN
cjfa-3276	47	36	,	,	PUNCT
cjfa-3276	47	37	argila	argila	ADV
cjfa-3276	47	38	2000	2000	NUM
cjfa-3276	47	39	)	)	PUNCT
cjfa-3276	48	1	.	.	PUNCT
cjfa-3276	49	1	the	the	DET
cjfa-3276	49	2	following	follow	VERB
cjfa-3276	49	3	postulated	postulate	VERB
cjfa-3276	49	4	features	feature	NOUN
cjfa-3276	49	5	of	of	ADP
cjfa-3276	49	6	object	object	NOUN
cjfa-3276	49	7	-	-	PUNCT
cjfa-3276	49	8	oriented	orient	VERB
cjfa-3276	49	9	cost	cost	NOUN
cjfa-3276	49	10	accounting	accounting	NOUN
cjfa-3276	49	11	can	can	AUX
cjfa-3276	49	12	be	be	AUX
cjfa-3276	49	13	distinguished	distinguish	VERB
cjfa-3276	49	14	:	:	PUNCT
cjfa-3276	49	15	■	■	PUNCT
cjfa-3276	49	16	reflection	reflection	NOUN
cjfa-3276	49	17	of	of	ADP
cjfa-3276	49	18	the	the	DET
cjfa-3276	49	19	elements	element	NOUN
cjfa-3276	49	20	constituting	constitute	VERB
cjfa-3276	49	21	the	the	DET
cjfa-3276	49	22	reality	reality	NOUN
cjfa-3276	49	23	,	,	PUNCT
cjfa-3276	49	24	which	which	PRON
cjfa-3276	49	25	are	be	AUX
cjfa-3276	49	26	subject	subject	ADJ
cjfa-3276	49	27	to	to	ADP
cjfa-3276	49	28	the	the	DET
cjfa-3276	49	29	management	management	NOUN
cjfa-3276	49	30	activities	activity	NOUN
cjfa-3276	49	31	,	,	PUNCT
cjfa-3276	49	32	and	and	CCONJ
cjfa-3276	49	33	the	the	DET
cjfa-3276	49	34	relationships	relationship	NOUN
cjfa-3276	49	35	between	between	ADP
cjfa-3276	49	36	these	these	DET
cjfa-3276	49	37	elements	element	NOUN
cjfa-3276	49	38	,	,	PUNCT
cjfa-3276	49	39	■	■	PUNCT
cjfa-3276	49	40	flexibility	flexibility	NOUN
cjfa-3276	49	41	allowing	allow	VERB
cjfa-3276	49	42	for	for	ADP
cjfa-3276	49	43	multivariate	multivariate	NOUN
cjfa-3276	49	44	analysis	analysis	NOUN
cjfa-3276	49	45	,	,	PUNCT
cjfa-3276	49	46	■	■	PUNCT
cjfa-3276	49	47	adaptability	adaptability	NOUN
cjfa-3276	49	48	which	which	PRON
cjfa-3276	49	49	means	mean	VERB
cjfa-3276	49	50	continuous	continuous	ADJ
cjfa-3276	49	51	improvements	improvement	NOUN
cjfa-3276	49	52	and	and	CCONJ
cjfa-3276	49	53	modifications	modification	NOUN
cjfa-3276	49	54	to	to	PART
cjfa-3276	49	55	answer	answer	VERB
cjfa-3276	49	56	changes	change	NOUN
cjfa-3276	49	57	in	in	ADP
cjfa-3276	49	58	the	the	DET
cjfa-3276	49	59	environment	environment	NOUN
cjfa-3276	49	60	and	and	CCONJ
cjfa-3276	49	61	managers	manager	NOUN
cjfa-3276	49	62	’	'	PUNCT
cjfa-3276	49	63	needs	need	NOUN
cjfa-3276	49	64	.	.	PUNCT
cjfa-3276	50	1	the	the	DET
cjfa-3276	50	2	model	model	NOUN
cjfa-3276	50	3	developed	develop	VERB
cjfa-3276	50	4	in	in	ADP
cjfa-3276	50	5	the	the	DET
cjfa-3276	50	6	department	department	NOUN
cjfa-3276	50	7	of	of	ADP
cjfa-3276	50	8	managerial	managerial	ADJ
cjfa-3276	50	9	accounting	accounting	NOUN
cjfa-3276	50	10	of	of	ADP
cjfa-3276	50	11	warsaw	warsaw	PROPN
cjfa-3276	50	12	school	school	PROPN
cjfa-3276	50	13	of	of	ADP
cjfa-3276	50	14	economics	economic	NOUN
cjfa-3276	50	15	(	(	PUNCT
cjfa-3276	50	16	świderska	świderska	NOUN
cjfa-3276	50	17	,	,	PUNCT
cjfa-3276	50	18	rybarczyk	rybarczyk	NOUN
cjfa-3276	50	19	,	,	PUNCT
cjfa-3276	50	20	pielaszek	pielaszek	PROPN
cjfa-3276	50	21	2002	2002	NUM
cjfa-3276	50	22	;	;	PUNCT
cjfa-3276	50	23	świderska	świderska	NOUN
cjfa-3276	50	24	2004	2004	NUM
cjfa-3276	50	25	;	;	PUNCT
cjfa-3276	50	26	świderska	świderska	NOUN
cjfa-3276	50	27	,	,	PUNCT
cjfa-3276	50	28	raulinajtys	raulinajty	NOUN
cjfa-3276	50	29	2009	2009	NUM
cjfa-3276	50	30	)	)	PUNCT
cjfa-3276	50	31	has	have	AUX
cjfa-3276	50	32	been	be	AUX
cjfa-3276	50	33	adapted	adapt	VERB
cjfa-3276	50	34	to	to	ADP
cjfa-3276	50	35	the	the	DET
cjfa-3276	50	36	specifics	specific	NOUN
cjfa-3276	50	37	of	of	ADP
cjfa-3276	50	38	healthcare	healthcare	NOUN
cjfa-3276	50	39	during	during	ADP
cjfa-3276	50	40	workshops	workshop	NOUN
cjfa-3276	50	41	on	on	ADP
cjfa-3276	50	42	cost	cost	NOUN
cjfa-3276	50	43	accounting	accounting	NOUN
cjfa-3276	50	44	and	and	CCONJ
cjfa-3276	50	45	subjected	subject	VERB
cjfa-3276	50	46	to	to	ADP
cjfa-3276	50	47	empirical	empirical	ADJ
cjfa-3276	50	48	verification	verification	NOUN
cjfa-3276	50	49	during	during	ADP
cjfa-3276	50	50	workshops	workshop	NOUN
cjfa-3276	50	51	on	on	ADP
cjfa-3276	50	52	external	external	ADJ
cjfa-3276	50	53	reporting	reporting	NOUN
cjfa-3276	50	54	organized	organize	VERB
cjfa-3276	50	55	for	for	ADP
cjfa-3276	50	56	representatives	representative	NOUN
cjfa-3276	50	57	of	of	ADP
cjfa-3276	50	58	healthcare	healthcare	NOUN
cjfa-3276	50	59	providers	provider	NOUN
cjfa-3276	50	60	.	.	PUNCT
cjfa-3276	51	1	the	the	DET
cjfa-3276	51	2	concept	concept	NOUN
cjfa-3276	51	3	of	of	ADP
cjfa-3276	51	4	object	object	NOUN
cjfa-3276	51	5	-	-	PUNCT
cjfa-3276	51	6	oriented	orient	VERB
cjfa-3276	51	7	approach	approach	NOUN
cjfa-3276	51	8	was	be	AUX
cjfa-3276	51	9	used	use	VERB
cjfa-3276	51	10	in	in	ADP
cjfa-3276	51	11	39	39	NUM
cjfa-3276	51	12	hospitals	hospital	NOUN
cjfa-3276	51	13	to	to	PART
cjfa-3276	51	14	assign	assign	VERB
cjfa-3276	51	15	costs	cost	NOUN
cjfa-3276	51	16	to	to	ADP
cjfa-3276	51	17	the	the	DET
cjfa-3276	51	18	defined	define	VERB
cjfa-3276	51	19	objects	object	NOUN
cjfa-3276	51	20	related	relate	VERB
cjfa-3276	51	21	to	to	ADP
cjfa-3276	51	22	the	the	DET
cjfa-3276	51	23	selected	select	VERB
cjfa-3276	51	24	health	health	NOUN
cjfa-3276	51	25	specialties	specialty	NOUN
cjfa-3276	51	26	–	–	PUNCT
cjfa-3276	51	27	gynecology	gynecology	NOUN
cjfa-3276	51	28	,	,	PUNCT
cjfa-3276	51	29	urology	urology	NOUN
cjfa-3276	51	30	and	and	CCONJ
cjfa-3276	51	31	pulmonology	pulmonology	NOUN
cjfa-3276	51	32	.	.	PUNCT
cjfa-3276	52	1	we	we	PRON
cjfa-3276	52	2	used	use	VERB
cjfa-3276	52	3	specially	specially	ADV
cjfa-3276	52	4	prepared	prepared	ADJ
cjfa-3276	52	5	spreadsheets	spreadsheet	NOUN
cjfa-3276	52	6	for	for	ADP
cjfa-3276	52	7	this	this	DET
cjfa-3276	52	8	purpose	purpose	NOUN
cjfa-3276	52	9	.	.	PUNCT
cjfa-3276	53	1	the	the	DET
cjfa-3276	53	2	obtained	obtain	VERB
cjfa-3276	53	3	results	result	NOUN
cjfa-3276	53	4	demonstrate	demonstrate	VERB
cjfa-3276	53	5	the	the	DET
cjfa-3276	53	6	utility	utility	NOUN
cjfa-3276	53	7	and	and	CCONJ
cjfa-3276	53	8	applicability	applicability	NOUN
cjfa-3276	53	9	of	of	ADP
cjfa-3276	53	10	this	this	DET
cjfa-3276	53	11	solution	solution	NOUN
cjfa-3276	53	12	.	.	PUNCT
cjfa-3276	54	1	the	the	DET
cjfa-3276	54	2	model	model	NOUN
cjfa-3276	54	3	was	be	AUX
cjfa-3276	54	4	analysed	analyse	VERB
cjfa-3276	54	5	for	for	ADP
cjfa-3276	54	6	the	the	DET
cjfa-3276	54	7	ability	ability	NOUN
cjfa-3276	54	8	to	to	PART
cjfa-3276	54	9	meet	meet	VERB
cjfa-3276	54	10	the	the	DET
cjfa-3276	54	11	demands	demand	NOUN
cjfa-3276	54	12	arising	arise	VERB
cjfa-3276	54	13	from	from	ADP
cjfa-3276	54	14	the	the	DET
cjfa-3276	54	15	assumptions	assumption	NOUN
cjfa-3276	54	16	of	of	ADP
cjfa-3276	54	17	the	the	DET
cjfa-3276	54	18	sustainable	sustainable	ADJ
cjfa-3276	54	19	development	development	NOUN
cjfa-3276	54	20	concept	concept	NOUN
cjfa-3276	54	21	.	.	PUNCT
cjfa-3276	55	1	the	the	DET
cjfa-3276	55	2	study	study	NOUN
cjfa-3276	55	3	hypothesis	hypothesis	NOUN
cjfa-3276	55	4	is	be	AUX
cjfa-3276	55	5	:	:	PUNCT
cjfa-3276	55	6	an	an	DET
cjfa-3276	55	7	object	object	NOUN
cjfa-3276	55	8	-	-	PUNCT
cjfa-3276	55	9	based	base	VERB
cjfa-3276	55	10	costing	costing	NOUN
cjfa-3276	55	11	allows	allow	VERB
cjfa-3276	55	12	users	user	NOUN
cjfa-3276	55	13	to	to	PART
cjfa-3276	55	14	provide	provide	VERB
cjfa-3276	55	15	information	information	NOUN
cjfa-3276	55	16	about	about	ADP
cjfa-3276	55	17	the	the	DET
cjfa-3276	55	18	costs	cost	NOUN
cjfa-3276	55	19	1	1	NUM
cjfa-3276	55	20	 	 	SPACE
cjfa-3276	55	21	during	during	ADP
cjfa-3276	55	22	a	a	DET
cjfa-3276	55	23	project	project	NOUN
cjfa-3276	55	24	“	"	PUNCT
cjfa-3276	55	25	modern	modern	ADJ
cjfa-3276	55	26	management	management	NOUN
cjfa-3276	55	27	in	in	ADP
cjfa-3276	55	28	healthcare	healthcare	NOUN
cjfa-3276	55	29	institutions	institution	NOUN
cjfa-3276	55	30	–	–	PUNCT
cjfa-3276	55	31	training	training	NOUN
cjfa-3276	55	32	in	in	ADP
cjfa-3276	55	33	cost	cost	NOUN
cjfa-3276	55	34	accounting	accounting	NOUN
cjfa-3276	55	35	and	and	CCONJ
cjfa-3276	55	36	management	management	NOUN
cjfa-3276	55	37	information	information	NOUN
cjfa-3276	55	38	and	and	CCONJ
cjfa-3276	55	39	tools	tool	NOUN
cjfa-3276	55	40	of	of	ADP
cjfa-3276	55	41	restructuring	restructuring	NOUN
cjfa-3276	55	42	and	and	CCONJ
cjfa-3276	55	43	consolidation	consolidation	NOUN
cjfa-3276	55	44	of	of	ADP
cjfa-3276	55	45	healthcare	healthcare	PROPN
cjfa-3276	55	46	institutions	institution	NOUN
cjfa-3276	55	47	”	"	PUNCT
cjfa-3276	55	48	held	hold	VERB
cjfa-3276	55	49	by	by	ADP
cjfa-3276	55	50	polish	polish	PROPN
cjfa-3276	55	51	ministry	ministry	PROPN
cjfa-3276	55	52	of	of	ADP
cjfa-3276	55	53	health	health	PROPN
cjfa-3276	55	54	and	and	CCONJ
cjfa-3276	55	55	the	the	DET
cjfa-3276	55	56	warsaw	warsaw	PROPN
cjfa-3276	55	57	school	school	NOUN
cjfa-3276	55	58	of	of	ADP
cjfa-3276	55	59	economics	economic	NOUN
cjfa-3276	55	60	.	.	PUNCT
cjfa-3276	56	1	object	object	NOUN
cjfa-3276	56	2	-	-	PUNCT
cjfa-3276	56	3	based	base	VERB
cjfa-3276	56	4	costing	costing	NOUN
cjfa-3276	56	5	as	as	ADP
cjfa-3276	56	6	an	an	DET
cjfa-3276	56	7	important	important	ADJ
cjfa-3276	56	8	tool	tool	NOUN
cjfa-3276	56	9	…	…	SYM
cjfa-3276	56	10	139	139	NUM
cjfa-3276	56	11	and	and	CCONJ
cjfa-3276	56	12	benefits	benefit	NOUN
cjfa-3276	56	13	that	that	PRON
cjfa-3276	56	14	arise	arise	VERB
cjfa-3276	56	15	in	in	ADP
cjfa-3276	56	16	the	the	DET
cjfa-3276	56	17	enterprise	enterprise	NOUN
cjfa-3276	56	18	as	as	ADP
cjfa-3276	56	19	a	a	DET
cjfa-3276	56	20	result	result	NOUN
cjfa-3276	56	21	of	of	ADP
cjfa-3276	56	22	the	the	DET
cjfa-3276	56	23	actions	action	NOUN
cjfa-3276	56	24	related	relate	VERB
cjfa-3276	56	25	to	to	ADP
cjfa-3276	56	26	environmental	environmental	ADJ
cjfa-3276	56	27	and	and	CCONJ
cjfa-3276	56	28	socio	socio	NOUN
cjfa-3276	56	29	-	-	PUNCT
cjfa-3276	56	30	economic	economic	ADJ
cjfa-3276	56	31	factors	factor	NOUN
cjfa-3276	56	32	.	.	PUNCT
cjfa-3276	56	33	 	 	SPACE
cjfa-3276	57	1	the	the	DET
cjfa-3276	57	2	outcome	outcome	NOUN
cjfa-3276	57	3	of	of	ADP
cjfa-3276	57	4	the	the	DET
cjfa-3276	57	5	research	research	NOUN
cjfa-3276	57	6	process	process	NOUN
cjfa-3276	57	7	and	and	CCONJ
cjfa-3276	57	8	conclusions	conclusion	NOUN
cjfa-3276	57	9	the	the	DET
cjfa-3276	57	10	costing	cost	VERB
cjfa-3276	57	11	systems	system	NOUN
cjfa-3276	57	12	which	which	PRON
cjfa-3276	57	13	allows	allow	VERB
cjfa-3276	57	14	for	for	ADP
cjfa-3276	57	15	the	the	DET
cjfa-3276	57	16	object	object	NOUN
cjfa-3276	57	17	-	-	PUNCT
cjfa-3276	57	18	oriented	orient	VERB
cjfa-3276	57	19	approach	approach	NOUN
cjfa-3276	57	20	is	be	AUX
cjfa-3276	57	21	activity	activity	NOUN
cjfa-3276	57	22	based	base	VERB
cjfa-3276	57	23	costing	costing	NOUN
cjfa-3276	57	24	.	.	PUNCT
cjfa-3276	58	1	it	it	PRON
cjfa-3276	58	2	is	be	AUX
cjfa-3276	58	3	the	the	DET
cjfa-3276	58	4	best	well	ADV
cjfa-3276	58	5	described	describe	VERB
cjfa-3276	58	6	costing	cost	VERB
cjfa-3276	58	7	tool	tool	NOUN
cjfa-3276	58	8	which	which	PRON
cjfa-3276	58	9	is	be	AUX
cjfa-3276	58	10	based	base	VERB
cjfa-3276	58	11	on	on	ADP
cjfa-3276	58	12	the	the	DET
cjfa-3276	58	13	modelling	modelling	NOUN
cjfa-3276	58	14	of	of	ADP
cjfa-3276	58	15	processes	process	NOUN
cjfa-3276	58	16	(	(	PUNCT
cjfa-3276	58	17	activities	activity	NOUN
cjfa-3276	58	18	)	)	PUNCT
cjfa-3276	58	19	in	in	ADP
cjfa-3276	58	20	the	the	DET
cjfa-3276	58	21	organization	organization	NOUN
cjfa-3276	58	22	,	,	PUNCT
cjfa-3276	58	23	assigning	assign	VERB
cjfa-3276	58	24	the	the	DET
cjfa-3276	58	25	resources	resource	NOUN
cjfa-3276	58	26	consumed	consume	VERB
cjfa-3276	58	27	in	in	ADP
cjfa-3276	58	28	these	these	DET
cjfa-3276	58	29	processes	process	NOUN
cjfa-3276	58	30	and	and	CCONJ
cjfa-3276	58	31	defining	define	VERB
cjfa-3276	58	32	parties	party	NOUN
cjfa-3276	58	33	for	for	ADP
cjfa-3276	58	34	the	the	DET
cjfa-3276	58	35	processes	process	NOUN
cjfa-3276	58	36	are	be	AUX
cjfa-3276	58	37	performed	perform	VERB
cjfa-3276	58	38	and	and	CCONJ
cjfa-3276	58	39	resources	resource	NOUN
cjfa-3276	58	40	consumed	consume	VERB
cjfa-3276	58	41	(	(	PUNCT
cjfa-3276	58	42	such	such	ADJ
cjfa-3276	58	43	as	as	ADP
cjfa-3276	58	44	products	product	NOUN
cjfa-3276	58	45	,	,	PUNCT
cjfa-3276	58	46	customers	customer	NOUN
cjfa-3276	58	47	,	,	PUNCT
cjfa-3276	58	48	providers	provider	NOUN
cjfa-3276	58	49	,	,	PUNCT
cjfa-3276	58	50	etc	etc	X
cjfa-3276	58	51	.	.	X
cjfa-3276	58	52	)	)	PUNCT
cjfa-3276	58	53	.	.	PUNCT
cjfa-3276	59	1	procedures	procedure	NOUN
cjfa-3276	59	2	for	for	ADP
cjfa-3276	59	3	assessing	assess	VERB
cjfa-3276	59	4	,	,	PUNCT
cjfa-3276	59	5	grouping	group	VERB
cjfa-3276	59	6	and	and	CCONJ
cjfa-3276	59	7	transitioning	transition	VERB
cjfa-3276	59	8	costs	cost	NOUN
cjfa-3276	59	9	relate	relate	VERB
cjfa-3276	59	10	directly	directly	ADV
cjfa-3276	59	11	to	to	ADP
cjfa-3276	59	12	real	real	ADJ
cjfa-3276	59	13	concepts	concept	NOUN
cjfa-3276	59	14	from	from	ADP
cjfa-3276	59	15	the	the	DET
cjfa-3276	59	16	physical	physical	ADJ
cjfa-3276	59	17	world	world	NOUN
cjfa-3276	59	18	in	in	ADP
cjfa-3276	59	19	which	which	PRON
cjfa-3276	59	20	the	the	DET
cjfa-3276	59	21	organization	organization	NOUN
cjfa-3276	59	22	operates	operate	VERB
cjfa-3276	59	23	.	.	PUNCT
cjfa-3276	60	1	potential	potential	ADJ
cjfa-3276	60	2	opportunities	opportunity	NOUN
cjfa-3276	60	3	and	and	CCONJ
cjfa-3276	60	4	benefits	benefit	NOUN
cjfa-3276	60	5	resulting	result	VERB
cjfa-3276	60	6	from	from	ADP
cjfa-3276	60	7	the	the	DET
cjfa-3276	60	8	application	application	NOUN
cjfa-3276	60	9	of	of	ADP
cjfa-3276	60	10	the	the	DET
cjfa-3276	60	11	object	object	NOUN
cjfa-3276	60	12	-	-	PUNCT
cjfa-3276	60	13	oriented	orient	VERB
cjfa-3276	60	14	principles	principle	NOUN
cjfa-3276	60	15	encouraged	encourage	VERB
cjfa-3276	60	16	to	to	PART
cjfa-3276	60	17	explore	explore	VERB
cjfa-3276	60	18	new	new	ADJ
cjfa-3276	60	19	conceptual	conceptual	ADJ
cjfa-3276	60	20	framework	framework	NOUN
cjfa-3276	60	21	of	of	ADP
cjfa-3276	60	22	cost	cost	NOUN
cjfa-3276	60	23	accounting	accounting	NOUN
cjfa-3276	60	24	.	.	PUNCT
cjfa-3276	61	1	an	an	DET
cjfa-3276	61	2	example	example	NOUN
cjfa-3276	61	3	of	of	ADP
cjfa-3276	61	4	the	the	DET
cjfa-3276	61	5	application	application	NOUN
cjfa-3276	61	6	of	of	ADP
cjfa-3276	61	7	the	the	DET
cjfa-3276	61	8	object	object	NOUN
cjfa-3276	61	9	-	-	PUNCT
cjfa-3276	61	10	oriented	orient	VERB
cjfa-3276	61	11	principles	principle	NOUN
cjfa-3276	61	12	is	be	AUX
cjfa-3276	61	13	a	a	DET
cjfa-3276	61	14	modern	modern	ADJ
cjfa-3276	61	15	cost	cost	NOUN
cjfa-3276	61	16	accounting	accounting	NOUN
cjfa-3276	61	17	system	system	NOUN
cjfa-3276	61	18	for	for	ADP
cjfa-3276	61	19	healthcare	healthcare	NOUN
cjfa-3276	61	20	providers	provider	NOUN
cjfa-3276	61	21	.	.	PUNCT
cjfa-3276	62	1	scheme	scheme	NOUN
cjfa-3276	62	2	1	1	NUM
cjfa-3276	62	3	shows	show	VERB
cjfa-3276	62	4	a	a	DET
cjfa-3276	62	5	sample	sample	NOUN
cjfa-3276	62	6	scheme	scheme	NOUN
cjfa-3276	62	7	of	of	ADP
cjfa-3276	62	8	objects	object	NOUN
cjfa-3276	62	9	identified	identify	VERB
cjfa-3276	62	10	for	for	ADP
cjfa-3276	62	11	the	the	DET
cjfa-3276	62	12	calculation	calculation	NOUN
cjfa-3276	62	13	of	of	ADP
cjfa-3276	62	14	the	the	DET
cjfa-3276	62	15	cost	cost	NOUN
cjfa-3276	62	16	of	of	ADP
cjfa-3276	62	17	a	a	DET
cjfa-3276	62	18	single	single	ADJ
cjfa-3276	62	19	health	health	NOUN
cjfa-3276	62	20	service	service	NOUN
cjfa-3276	62	21	.	.	PUNCT
cjfa-3276	63	1	scheme	scheme	NOUN
cjfa-3276	63	2	1	1	NUM
cjfa-3276	63	3	.	.	X
cjfa-3276	63	4	object	object	NOUN
cjfa-3276	63	5	-	-	PUNCT
cjfa-3276	63	6	based	base	VERB
cjfa-3276	63	7	costing	costing	NOUN
cjfa-3276	63	8	system	system	NOUN
cjfa-3276	63	9	for	for	ADP
cjfa-3276	63	10	healthcare	healthcare	NOUN
cjfa-3276	63	11	providers	provider	NOUN
cjfa-3276	63	12	s	s	PART
cjfa-3276	63	13	o	o	NOUN
cjfa-3276	63	14	u	u	NOUN
cjfa-3276	63	15	r	r	NOUN
cjfa-3276	63	16	c	c	NOUN
cjfa-3276	63	17	e	e	NOUN
cjfa-3276	63	18	:	:	PUNCT
cjfa-3276	63	19	own	own	ADJ
cjfa-3276	63	20	.	.	PUNCT
cjfa-3276	64	1	monika	monika	PROPN
cjfa-3276	64	2	raulinajtys	raulinajtys	PROPN
cjfa-3276	64	3	-	-	PUNCT
cjfa-3276	64	4	grzybek	grzybek	PROPN
cjfa-3276	64	5	,	,	PUNCT
cjfa-3276	64	6	gertruda	gertruda	NOUN
cjfa-3276	64	7	krystyna	krystyna	NOUN
cjfa-3276	64	8	świderska140	świderska140	PROPN
cjfa-3276	64	9	the	the	DET
cjfa-3276	64	10	basic	basic	ADJ
cjfa-3276	64	11	idea	idea	NOUN
cjfa-3276	64	12	of	of	ADP
cjfa-3276	64	13	object	object	NOUN
cjfa-3276	64	14	-	-	PUNCT
cjfa-3276	64	15	oriented	orient	VERB
cjfa-3276	64	16	costing	costing	NOUN
cjfa-3276	64	17	system	system	NOUN
cjfa-3276	64	18	is	be	AUX
cjfa-3276	64	19	the	the	DET
cjfa-3276	64	20	identification	identification	NOUN
cjfa-3276	64	21	of	of	ADP
cjfa-3276	64	22	mutually	mutually	ADV
cjfa-3276	64	23	related	relate	VERB
cjfa-3276	64	24	objects	object	NOUN
cjfa-3276	64	25	.	.	PUNCT
cjfa-3276	65	1	the	the	DET
cjfa-3276	65	2	model	model	NOUN
cjfa-3276	65	3	for	for	ADP
cjfa-3276	65	4	healthcare	healthcare	NOUN
cjfa-3276	65	5	providers	provider	NOUN
cjfa-3276	65	6	identifies	identify	VERB
cjfa-3276	65	7	the	the	DET
cjfa-3276	65	8	following	follow	VERB
cjfa-3276	65	9	objects	object	NOUN
cjfa-3276	65	10	:	:	PUNCT
cjfa-3276	65	11	■	■	PUNCT
cjfa-3276	65	12	economic	economic	ADJ
cjfa-3276	65	13	resources	resource	NOUN
cjfa-3276	65	14	,	,	PUNCT
cjfa-3276	65	15	such	such	ADJ
cjfa-3276	65	16	as	as	ADP
cjfa-3276	65	17	medical	medical	ADJ
cjfa-3276	65	18	equipment	equipment	NOUN
cjfa-3276	65	19	or	or	CCONJ
cjfa-3276	65	20	doctors	doctor	NOUN
cjfa-3276	65	21	,	,	PUNCT
cjfa-3276	65	22	■	■	PUNCT
cjfa-3276	65	23	activities	activity	NOUN
cjfa-3276	65	24	,	,	PUNCT
cjfa-3276	65	25	which	which	PRON
cjfa-3276	65	26	are	be	AUX
cjfa-3276	65	27	primarily	primarily	ADV
cjfa-3276	65	28	medical	medical	ADJ
cjfa-3276	65	29	procedures	procedure	NOUN
cjfa-3276	65	30	and	and	CCONJ
cjfa-3276	65	31	activities	activity	NOUN
cjfa-3276	65	32	related	relate	VERB
cjfa-3276	65	33	to	to	ADP
cjfa-3276	65	34	the	the	DET
cjfa-3276	65	35	patient	patient	NOUN
cjfa-3276	65	36	’s	’s	PART
cjfa-3276	65	37	stay	stay	NOUN
cjfa-3276	65	38	in	in	ADP
cjfa-3276	65	39	the	the	DET
cjfa-3276	65	40	ward	ward	NOUN
cjfa-3276	65	41	and	and	CCONJ
cjfa-3276	65	42	medical	medical	ADJ
cjfa-3276	65	43	care	care	NOUN
cjfa-3276	65	44	provided	provide	VERB
cjfa-3276	65	45	there	there	ADV
cjfa-3276	65	46	,	,	PUNCT
cjfa-3276	65	47	■	■	PUNCT
cjfa-3276	65	48	final	final	ADJ
cjfa-3276	65	49	objects	object	NOUN
cjfa-3276	65	50	,	,	PUNCT
cjfa-3276	65	51	such	such	ADJ
cjfa-3276	65	52	as	as	ADP
cjfa-3276	65	53	health	health	NOUN
cjfa-3276	65	54	services	service	NOUN
cjfa-3276	65	55	provided	provide	VERB
cjfa-3276	65	56	to	to	ADP
cjfa-3276	65	57	patients	patient	NOUN
cjfa-3276	65	58	,	,	PUNCT
cjfa-3276	65	59	■	■	PUNCT
cjfa-3276	65	60	ancillary	ancillary	ADJ
cjfa-3276	65	61	objects	object	NOUN
cjfa-3276	65	62	,	,	PUNCT
cjfa-3276	65	63	which	which	PRON
cjfa-3276	65	64	include	include	VERB
cjfa-3276	65	65	unused	unused	ADJ
cjfa-3276	65	66	potential	potential	NOUN
cjfa-3276	65	67	or	or	CCONJ
cjfa-3276	65	68	readiness2	readiness2	NOUN
cjfa-3276	65	69	–	–	PUNCT
cjfa-3276	65	70	being	be	AUX
cjfa-3276	65	71	the	the	DET
cjfa-3276	65	72	part	part	NOUN
cjfa-3276	65	73	of	of	ADP
cjfa-3276	65	74	it	it	PRON
cjfa-3276	65	75	.	.	PUNCT
cjfa-3276	66	1	the	the	DET
cjfa-3276	66	2	difference	difference	NOUN
cjfa-3276	66	3	between	between	ADP
cjfa-3276	66	4	object	object	NOUN
cjfa-3276	66	5	-	-	PUNCT
cjfa-3276	66	6	based	base	VERB
cjfa-3276	66	7	and	and	CCONJ
cjfa-3276	66	8	classic	classic	ADJ
cjfa-3276	66	9	approach	approach	NOUN
cjfa-3276	66	10	lies	lie	VERB
cjfa-3276	66	11	primarily	primarily	ADV
cjfa-3276	66	12	in	in	ADP
cjfa-3276	66	13	the	the	DET
cjfa-3276	66	14	fact	fact	NOUN
cjfa-3276	66	15	that	that	SCONJ
cjfa-3276	66	16	resources	resource	NOUN
cjfa-3276	66	17	and	and	CCONJ
cjfa-3276	66	18	activities	activity	NOUN
cjfa-3276	66	19	are	be	AUX
cjfa-3276	66	20	treated	treat	VERB
cjfa-3276	66	21	as	as	ADP
cjfa-3276	66	22	equival	equival	NOUN
cjfa-3276	66	23	(	(	PUNCT
cjfa-3276	66	24	in	in	ADP
cjfa-3276	66	25	relation	relation	NOUN
cjfa-3276	66	26	to	to	ADP
cjfa-3276	66	27	the	the	DET
cjfa-3276	66	28	final	final	ADJ
cjfa-3276	66	29	objects	object	NOUN
cjfa-3276	66	30	)	)	PUNCT
cjfa-3276	66	31	objects	object	NOUN
cjfa-3276	66	32	for	for	SCONJ
cjfa-3276	66	33	which	which	DET
cjfa-3276	66	34	information	information	NOUN
cjfa-3276	66	35	is	be	AUX
cjfa-3276	66	36	collected	collect	VERB
cjfa-3276	66	37	and	and	CCONJ
cjfa-3276	66	38	processed	process	VERB
cjfa-3276	66	39	.	.	PUNCT
cjfa-3276	67	1	it	it	PRON
cjfa-3276	67	2	is	be	AUX
cjfa-3276	67	3	particularly	particularly	ADV
cjfa-3276	67	4	important	important	ADJ
cjfa-3276	67	5	from	from	ADP
cjfa-3276	67	6	the	the	DET
cjfa-3276	67	7	point	point	NOUN
cjfa-3276	67	8	of	of	ADP
cjfa-3276	67	9	view	view	NOUN
cjfa-3276	67	10	of	of	ADP
cjfa-3276	67	11	using	use	VERB
cjfa-3276	67	12	this	this	DET
cjfa-3276	67	13	tool	tool	NOUN
cjfa-3276	67	14	for	for	ADP
cjfa-3276	67	15	providing	provide	VERB
cjfa-3276	67	16	information	information	NOUN
cjfa-3276	67	17	related	relate	VERB
cjfa-3276	67	18	to	to	ADP
cjfa-3276	67	19	the	the	DET
cjfa-3276	67	20	issues	issue	NOUN
cjfa-3276	67	21	of	of	ADP
cjfa-3276	67	22	sustainable	sustainable	ADJ
cjfa-3276	67	23	development	development	NOUN
cjfa-3276	67	24	.	.	PUNCT
cjfa-3276	68	1	it	it	PRON
cjfa-3276	68	2	is	be	AUX
cjfa-3276	68	3	possible	possible	ADJ
cjfa-3276	68	4	to	to	PART
cjfa-3276	68	5	extract	extract	VERB
cjfa-3276	68	6	an	an	DET
cjfa-3276	68	7	additional	additional	ADJ
cjfa-3276	68	8	object	object	NOUN
cjfa-3276	68	9	on	on	ADP
cjfa-3276	68	10	the	the	DET
cjfa-3276	68	11	resource	resource	NOUN
cjfa-3276	68	12	level	level	NOUN
cjfa-3276	68	13	associated	associate	VERB
cjfa-3276	68	14	,	,	PUNCT
cjfa-3276	68	15	for	for	ADP
cjfa-3276	68	16	example	example	NOUN
cjfa-3276	68	17	,	,	PUNCT
cjfa-3276	68	18	with	with	ADP
cjfa-3276	68	19	natural	natural	ADJ
cjfa-3276	68	20	resources	resource	NOUN
cjfa-3276	68	21	and	and	CCONJ
cjfa-3276	68	22	gather	gather	VERB
cjfa-3276	68	23	information	information	NOUN
cjfa-3276	68	24	about	about	ADP
cjfa-3276	68	25	its	its	PRON
cjfa-3276	68	26	costs	cost	NOUN
cjfa-3276	68	27	.	.	PUNCT
cjfa-3276	69	1	for	for	ADP
cjfa-3276	69	2	example	example	NOUN
cjfa-3276	69	3	,	,	PUNCT
cjfa-3276	69	4	the	the	DET
cjfa-3276	69	5	healthcare	healthcare	NOUN
cjfa-3276	69	6	industry	industry	NOUN
cjfa-3276	69	7	is	be	AUX
cjfa-3276	69	8	consuming	consume	VERB
cjfa-3276	69	9	large	large	ADJ
cjfa-3276	69	10	amounts	amount	NOUN
cjfa-3276	69	11	of	of	ADP
cjfa-3276	69	12	water	water	NOUN
cjfa-3276	69	13	(	(	PUNCT
cjfa-3276	69	14	faezipour	faezipour	PROPN
cjfa-3276	69	15	,	,	PUNCT
cjfa-3276	69	16	ferreira	ferreira	PROPN
cjfa-3276	69	17	2012	2012	NUM
cjfa-3276	69	18	)	)	PUNCT
cjfa-3276	69	19	.	.	PUNCT
cjfa-3276	70	1	the	the	DET
cjfa-3276	70	2	creation	creation	NOUN
cjfa-3276	70	3	of	of	ADP
cjfa-3276	70	4	such	such	DET
cjfa-3276	70	5	an	an	DET
cjfa-3276	70	6	object	object	NOUN
cjfa-3276	70	7	and	and	CCONJ
cjfa-3276	70	8	tracking	track	VERB
cjfa-3276	70	9	its	its	PRON
cjfa-3276	70	10	relations	relation	NOUN
cjfa-3276	70	11	with	with	ADP
cjfa-3276	70	12	other	other	ADJ
cjfa-3276	70	13	objects	object	NOUN
cjfa-3276	70	14	in	in	ADP
cjfa-3276	70	15	the	the	DET
cjfa-3276	70	16	model	model	NOUN
cjfa-3276	70	17	will	will	AUX
cjfa-3276	70	18	not	not	PART
cjfa-3276	70	19	only	only	ADV
cjfa-3276	70	20	answer	answer	VERB
cjfa-3276	70	21	the	the	DET
cjfa-3276	70	22	question	question	NOUN
cjfa-3276	70	23	,	,	PUNCT
cjfa-3276	70	24	what	what	PRON
cjfa-3276	70	25	are	be	AUX
cjfa-3276	70	26	the	the	DET
cjfa-3276	70	27	costs	cost	NOUN
cjfa-3276	70	28	associated	associate	VERB
cjfa-3276	70	29	with	with	ADP
cjfa-3276	70	30	water	water	NOUN
cjfa-3276	70	31	use	use	NOUN
cjfa-3276	70	32	,	,	PUNCT
cjfa-3276	70	33	but	but	CCONJ
cjfa-3276	70	34	also	also	ADV
cjfa-3276	70	35	–	–	PUNCT
cjfa-3276	70	36	in	in	ADP
cjfa-3276	70	37	which	which	PRON
cjfa-3276	70	38	activities	activity	NOUN
cjfa-3276	70	39	it	it	PRON
cjfa-3276	70	40	is	be	AUX
cjfa-3276	70	41	most	most	ADV
cjfa-3276	70	42	commonly	commonly	ADV
cjfa-3276	70	43	consumed	consume	VERB
cjfa-3276	70	44	.	.	PUNCT
cjfa-3276	71	1	object	object	NOUN
cjfa-3276	71	2	-	-	PUNCT
cjfa-3276	71	3	oriented	orient	VERB
cjfa-3276	71	4	approach	approach	NOUN
cjfa-3276	71	5	to	to	ADP
cjfa-3276	71	6	activity	activity	NOUN
cjfa-3276	71	7	based	base	VERB
cjfa-3276	71	8	costing	costing	NOUN
cjfa-3276	71	9	allows	allow	VERB
cjfa-3276	71	10	for	for	ADP
cjfa-3276	71	11	creation	creation	NOUN
cjfa-3276	71	12	of	of	ADP
cjfa-3276	71	13	flexible	flexible	ADJ
cjfa-3276	71	14	objects	object	NOUN
cjfa-3276	71	15	that	that	PRON
cjfa-3276	71	16	are	be	AUX
cjfa-3276	71	17	any	any	DET
cjfa-3276	71	18	combination	combination	NOUN
cjfa-3276	71	19	of	of	ADP
cjfa-3276	71	20	the	the	DET
cjfa-3276	71	21	cost	cost	NOUN
cjfa-3276	71	22	of	of	ADP
cjfa-3276	71	23	other	other	ADJ
cjfa-3276	71	24	objects	object	NOUN
cjfa-3276	71	25	,	,	PUNCT
cjfa-3276	71	26	without	without	ADP
cjfa-3276	71	27	the	the	DET
cjfa-3276	71	28	need	need	NOUN
cjfa-3276	71	29	to	to	PART
cjfa-3276	71	30	preserve	preserve	VERB
cjfa-3276	71	31	the	the	DET
cjfa-3276	71	32	formal	formal	ADJ
cjfa-3276	71	33	hierarchy	hierarchy	NOUN
cjfa-3276	71	34	of	of	ADP
cjfa-3276	71	35	these	these	DET
cjfa-3276	71	36	objects	object	NOUN
cjfa-3276	71	37	.	.	PUNCT
cjfa-3276	72	1	the	the	DET
cjfa-3276	72	2	basis	basis	NOUN
cjfa-3276	72	3	of	of	ADP
cjfa-3276	72	4	the	the	DET
cjfa-3276	72	5	relation	relation	NOUN
cjfa-3276	72	6	between	between	ADP
cjfa-3276	72	7	objects	object	NOUN
cjfa-3276	72	8	is	be	AUX
cjfa-3276	72	9	perceived	perceive	VERB
cjfa-3276	72	10	causal	causal	ADJ
cjfa-3276	72	11	stream	stream	NOUN
cjfa-3276	72	12	of	of	ADP
cjfa-3276	72	13	costs	cost	NOUN
cjfa-3276	72	14	,	,	PUNCT
cjfa-3276	72	15	such	such	ADJ
cjfa-3276	72	16	as	as	ADP
cjfa-3276	72	17	the	the	DET
cjfa-3276	72	18	fact	fact	NOUN
cjfa-3276	72	19	that	that	SCONJ
cjfa-3276	72	20	certain	certain	ADJ
cjfa-3276	72	21	health	health	NOUN
cjfa-3276	72	22	service	service	NOUN
cjfa-3276	72	23	a	a	DET
cjfa-3276	72	24	specific	specific	ADJ
cjfa-3276	72	25	set	set	NOUN
cjfa-3276	72	26	of	of	ADP
cjfa-3276	72	27	medical	medical	ADJ
cjfa-3276	72	28	procedures	procedure	NOUN
cjfa-3276	72	29	,	,	PUNCT
cjfa-3276	72	30	hospitalization	hospitalization	NOUN
cjfa-3276	72	31	for	for	ADP
cjfa-3276	72	32	the	the	DET
cjfa-3276	72	33	appropriate	appropriate	ADJ
cjfa-3276	72	34	number	number	NOUN
cjfa-3276	72	35	of	of	ADP
cjfa-3276	72	36	days	day	NOUN
cjfa-3276	72	37	and	and	CCONJ
cjfa-3276	72	38	the	the	DET
cjfa-3276	72	39	use	use	NOUN
cjfa-3276	72	40	of	of	ADP
cjfa-3276	72	41	particular	particular	ADJ
cjfa-3276	72	42	medications	medication	NOUN
cjfa-3276	72	43	.	.	PUNCT
cjfa-3276	73	1	the	the	DET
cjfa-3276	73	2	basic	basic	ADJ
cjfa-3276	73	3	procedure	procedure	NOUN
cjfa-3276	73	4	for	for	ADP
cjfa-3276	73	5	cost	cost	NOUN
cjfa-3276	73	6	assignment	assignment	NOUN
cjfa-3276	73	7	in	in	ADP
cjfa-3276	73	8	this	this	DET
cjfa-3276	73	9	model	model	NOUN
cjfa-3276	73	10	is	be	AUX
cjfa-3276	73	11	presented	present	VERB
cjfa-3276	73	12	below	below	ADP
cjfa-3276	73	13	:	:	PUNCT
cjfa-3276	73	14	1	1	X
cjfa-3276	73	15	.	.	X
cjfa-3276	73	16	costs	cost	NOUN
cjfa-3276	73	17	are	be	AUX
cjfa-3276	73	18	assigned	assign	VERB
cjfa-3276	73	19	to	to	ADP
cjfa-3276	73	20	the	the	DET
cjfa-3276	73	21	resources	resource	NOUN
cjfa-3276	73	22	according	accord	VERB
cjfa-3276	73	23	to	to	ADP
cjfa-3276	73	24	the	the	DET
cjfa-3276	73	25	causal	causal	ADJ
cjfa-3276	73	26	relationship	relationship	NOUN
cjfa-3276	73	27	.	.	PUNCT
cjfa-3276	74	1	2	2	X
cjfa-3276	74	2	.	.	X
cjfa-3276	74	3	resources	resource	NOUN
cjfa-3276	74	4	can	can	AUX
cjfa-3276	74	5	be	be	AUX
cjfa-3276	74	6	added	add	VERB
cjfa-3276	74	7	directly	directly	ADV
cjfa-3276	74	8	to	to	ADP
cjfa-3276	74	9	the	the	DET
cjfa-3276	74	10	cost	cost	NOUN
cjfa-3276	74	11	of	of	ADP
cjfa-3276	74	12	a	a	DET
cjfa-3276	74	13	service	service	NOUN
cjfa-3276	74	14	(	(	PUNCT
cjfa-3276	74	15	for	for	ADP
cjfa-3276	74	16	example	example	NOUN
cjfa-3276	74	17	,	,	PUNCT
cjfa-3276	74	18	drugs	drug	NOUN
cjfa-3276	74	19	prescribed	prescribe	VERB
cjfa-3276	74	20	)	)	PUNCT
cjfa-3276	74	21	or	or	CCONJ
cjfa-3276	74	22	settled	settle	VERB
cjfa-3276	74	23	on	on	ADP
cjfa-3276	74	24	the	the	DET
cjfa-3276	74	25	activities	activity	NOUN
cjfa-3276	74	26	in	in	ADP
cjfa-3276	74	27	which	which	PRON
cjfa-3276	74	28	they	they	PRON
cjfa-3276	74	29	were	be	AUX
cjfa-3276	74	30	involved	involve	VERB
cjfa-3276	74	31	.	.	PUNCT
cjfa-3276	75	1	3	3	X
cjfa-3276	75	2	.	.	X
cjfa-3276	75	3	assigning	assign	VERB
cjfa-3276	75	4	resources	resource	NOUN
cjfa-3276	75	5	to	to	ADP
cjfa-3276	75	6	activities	activity	NOUN
cjfa-3276	75	7	is	be	AUX
cjfa-3276	75	8	carried	carry	VERB
cjfa-3276	75	9	out	out	ADP
cjfa-3276	75	10	on	on	ADP
cjfa-3276	75	11	the	the	DET
cjfa-3276	75	12	basis	basis	NOUN
cjfa-3276	75	13	of	of	ADP
cjfa-3276	75	14	a	a	DET
cjfa-3276	75	15	standard	standard	ADJ
cjfa-3276	75	16	consumption	consumption	NOUN
cjfa-3276	75	17	of	of	ADP
cjfa-3276	75	18	resources	resource	NOUN
cjfa-3276	75	19	.	.	PUNCT
cjfa-3276	76	1	2	2	NUM
cjfa-3276	76	2	 	 	SPACE
cjfa-3276	76	3	readiness	readiness	NOUN
cjfa-3276	76	4	means	mean	VERB
cjfa-3276	76	5	this	this	DET
cjfa-3276	76	6	part	part	NOUN
cjfa-3276	76	7	of	of	ADP
cjfa-3276	76	8	the	the	DET
cjfa-3276	76	9	unused	unused	ADJ
cjfa-3276	76	10	potential	potential	NOUN
cjfa-3276	76	11	which	which	DET
cjfa-3276	76	12	maintenance	maintenance	NOUN
cjfa-3276	76	13	is	be	AUX
cjfa-3276	76	14	associated	associate	VERB
cjfa-3276	76	15	with	with	ADP
cjfa-3276	76	16	the	the	DET
cjfa-3276	76	17	need	need	NOUN
cjfa-3276	76	18	to	to	PART
cjfa-3276	76	19	ensure	ensure	VERB
cjfa-3276	76	20	the	the	DET
cjfa-3276	76	21	continued	continue	VERB
cjfa-3276	76	22	availability	availability	NOUN
cjfa-3276	76	23	of	of	ADP
cjfa-3276	76	24	some	some	DET
cjfa-3276	76	25	medical	medical	ADJ
cjfa-3276	76	26	services	service	NOUN
cjfa-3276	76	27	.	.	PUNCT
cjfa-3276	77	1	object	object	NOUN
cjfa-3276	77	2	-	-	PUNCT
cjfa-3276	77	3	based	base	VERB
cjfa-3276	77	4	costing	costing	NOUN
cjfa-3276	77	5	as	as	ADP
cjfa-3276	77	6	an	an	DET
cjfa-3276	77	7	important	important	ADJ
cjfa-3276	77	8	tool	tool	NOUN
cjfa-3276	77	9	…	…	PUNCT
cjfa-3276	77	10	141	141	NUM
cjfa-3276	77	11	4	4	NUM
cjfa-3276	77	12	.	.	PUNCT
cjfa-3276	78	1	activities	activity	NOUN
cjfa-3276	78	2	are	be	AUX
cjfa-3276	78	3	assigned	assign	VERB
cjfa-3276	78	4	to	to	ADP
cjfa-3276	78	5	a	a	DET
cjfa-3276	78	6	specific	specific	ADJ
cjfa-3276	78	7	health	health	NOUN
cjfa-3276	78	8	service	service	NOUN
cjfa-3276	78	9	in	in	ADP
cjfa-3276	78	10	the	the	DET
cjfa-3276	78	11	real	real	ADJ
cjfa-3276	78	12	amounts	amount	NOUN
cjfa-3276	78	13	stemming	stem	VERB
cjfa-3276	78	14	from	from	ADP
cjfa-3276	78	15	a	a	DET
cjfa-3276	78	16	medical	medical	ADJ
cjfa-3276	78	17	documentation	documentation	NOUN
cjfa-3276	78	18	of	of	ADP
cjfa-3276	78	19	a	a	DET
cjfa-3276	78	20	service	service	NOUN
cjfa-3276	78	21	.	.	PUNCT
cjfa-3276	79	1	5	5	X
cjfa-3276	79	2	.	.	PUNCT
cjfa-3276	79	3	this	this	DET
cjfa-3276	79	4	part	part	NOUN
cjfa-3276	79	5	of	of	ADP
cjfa-3276	79	6	the	the	DET
cjfa-3276	79	7	involved	involved	ADJ
cjfa-3276	79	8	resources	resource	NOUN
cjfa-3276	79	9	,	,	PUNCT
cjfa-3276	79	10	which	which	PRON
cjfa-3276	79	11	was	be	AUX
cjfa-3276	79	12	not	not	PART
cjfa-3276	79	13	settled	settle	VERB
cjfa-3276	79	14	on	on	ADP
cjfa-3276	79	15	activities	activity	NOUN
cjfa-3276	79	16	,	,	PUNCT
cjfa-3276	79	17	is	be	AUX
cjfa-3276	79	18	the	the	DET
cjfa-3276	79	19	cost	cost	NOUN
cjfa-3276	79	20	of	of	ADP
cjfa-3276	79	21	unused	unused	ADJ
cjfa-3276	79	22	resources	resource	NOUN
cjfa-3276	79	23	.	.	PUNCT
cjfa-3276	80	1	6	6	NUM
cjfa-3276	80	2	.	.	PUNCT
cjfa-3276	80	3	the	the	DET
cjfa-3276	80	4	readiness	readiness	NOUN
cjfa-3276	80	5	costs	cost	NOUN
cjfa-3276	80	6	are	be	AUX
cjfa-3276	80	7	distinguished	distinguish	VERB
cjfa-3276	80	8	from	from	ADP
cjfa-3276	80	9	the	the	DET
cjfa-3276	80	10	pool	pool	NOUN
cjfa-3276	80	11	of	of	ADP
cjfa-3276	80	12	unused	unused	ADJ
cjfa-3276	80	13	resources	resource	NOUN
cjfa-3276	80	14	.	.	PUNCT
cjfa-3276	81	1	the	the	DET
cjfa-3276	81	2	basic	basic	ADJ
cjfa-3276	81	3	features	feature	NOUN
cjfa-3276	81	4	of	of	ADP
cjfa-3276	81	5	this	this	DET
cjfa-3276	81	6	approach	approach	NOUN
cjfa-3276	81	7	include	include	VERB
cjfa-3276	81	8	the	the	DET
cjfa-3276	81	9	ability	ability	NOUN
cjfa-3276	81	10	to	to	PART
cjfa-3276	81	11	collect	collect	VERB
cjfa-3276	81	12	data	datum	NOUN
cjfa-3276	81	13	about	about	ADP
cjfa-3276	81	14	each	each	PRON
cjfa-3276	81	15	of	of	ADP
cjfa-3276	81	16	the	the	DET
cjfa-3276	81	17	defined	define	VERB
cjfa-3276	81	18	objects	object	NOUN
cjfa-3276	81	19	and	and	CCONJ
cjfa-3276	81	20	maintain	maintain	VERB
cjfa-3276	81	21	information	information	NOUN
cjfa-3276	81	22	about	about	ADP
cjfa-3276	81	23	relations	relation	NOUN
cjfa-3276	81	24	between	between	ADP
cjfa-3276	81	25	resources	resource	NOUN
cjfa-3276	81	26	,	,	PUNCT
cjfa-3276	81	27	activities	activity	NOUN
cjfa-3276	81	28	and	and	CCONJ
cjfa-3276	81	29	final	final	ADJ
cjfa-3276	81	30	objects	object	NOUN
cjfa-3276	81	31	.	.	PUNCT
cjfa-3276	82	1	additionally	additionally	ADV
cjfa-3276	82	2	,	,	PUNCT
cjfa-3276	82	3	the	the	DET
cjfa-3276	82	4	use	use	NOUN
cjfa-3276	82	5	of	of	ADP
cjfa-3276	82	6	standard	standard	ADJ
cjfa-3276	82	7	values	value	NOUN
cjfa-3276	82	8	for	for	ADP
cjfa-3276	82	9	assigning	assign	VERB
cjfa-3276	82	10	resource	resource	NOUN
cjfa-3276	82	11	costs	cost	NOUN
cjfa-3276	82	12	to	to	ADP
cjfa-3276	82	13	activities	activity	NOUN
cjfa-3276	82	14	causes	cause	VERB
cjfa-3276	82	15	that	that	SCONJ
cjfa-3276	82	16	the	the	DET
cjfa-3276	82	17	model	model	NOUN
cjfa-3276	82	18	can	can	AUX
cjfa-3276	82	19	successfully	successfully	ADV
cjfa-3276	82	20	be	be	AUX
cjfa-3276	82	21	used	use	VERB
cjfa-3276	82	22	to	to	PART
cjfa-3276	82	23	calculate	calculate	VERB
cjfa-3276	82	24	the	the	DET
cjfa-3276	82	25	planned	plan	VERB
cjfa-3276	82	26	costs	cost	NOUN
cjfa-3276	82	27	of	of	ADP
cjfa-3276	82	28	resources	resource	NOUN
cjfa-3276	82	29	,	,	PUNCT
cjfa-3276	82	30	activities	activity	NOUN
cjfa-3276	82	31	and	and	CCONJ
cjfa-3276	82	32	final	final	ADJ
cjfa-3276	82	33	objects	object	NOUN
cjfa-3276	82	34	as	as	ADV
cjfa-3276	82	35	well	well	ADV
cjfa-3276	82	36	as	as	ADP
cjfa-3276	82	37	to	to	PART
cjfa-3276	82	38	estimate	estimate	VERB
cjfa-3276	82	39	the	the	DET
cjfa-3276	82	40	demand	demand	NOUN
cjfa-3276	82	41	for	for	ADP
cjfa-3276	82	42	resources	resource	NOUN
cjfa-3276	82	43	and	and	CCONJ
cjfa-3276	82	44	activities	activity	NOUN
cjfa-3276	82	45	reported	report	VERB
cjfa-3276	82	46	by	by	ADP
cjfa-3276	82	47	defined	define	VERB
cjfa-3276	82	48	health	health	NOUN
cjfa-3276	82	49	services	service	NOUN
cjfa-3276	82	50	.	.	PUNCT
cjfa-3276	83	1	two	two	NUM
cjfa-3276	83	2	approaches	approach	NOUN
cjfa-3276	83	3	to	to	ADP
cjfa-3276	83	4	costing	cost	VERB
cjfa-3276	83	5	,	,	PUNCT
cjfa-3276	83	6	referred	refer	VERB
cjfa-3276	83	7	to	to	ADP
cjfa-3276	83	8	in	in	ADP
cjfa-3276	83	9	the	the	DET
cjfa-3276	83	10	literature	literature	NOUN
cjfa-3276	83	11	as	as	SCONJ
cjfa-3276	83	12	push	push	VERB
cjfa-3276	83	13	and	and	CCONJ
cjfa-3276	83	14	pull	pull	VERB
cjfa-3276	83	15	are	be	AUX
cjfa-3276	83	16	shown	show	VERB
cjfa-3276	83	17	in	in	ADP
cjfa-3276	83	18	scheme	scheme	NOUN
cjfa-3276	83	19	2	2	NUM
cjfa-3276	83	20	(	(	PUNCT
cjfa-3276	83	21	cokins	cokin	NOUN
cjfa-3276	83	22	1996	1996	NUM
cjfa-3276	83	23	,	,	PUNCT
cjfa-3276	83	24	96–102	96–102	NUM
cjfa-3276	83	25	;	;	PUNCT
cjfa-3276	83	26	horvath&partners	horvath&partner	NOUN
cjfa-3276	83	27	2007	2007	NUM
cjfa-3276	83	28	,	,	PUNCT
cjfa-3276	83	29	128–130	128–130	NUM
cjfa-3276	83	30	)	)	PUNCT
cjfa-3276	83	31	.	.	PUNCT
cjfa-3276	84	1	scheme	scheme	NOUN
cjfa-3276	84	2	2	2	NUM
cjfa-3276	84	3	.	.	PUNCT
cjfa-3276	84	4	scheme	scheme	NOUN
cjfa-3276	84	5	of	of	ADP
cjfa-3276	84	6	calculation	calculation	NOUN
cjfa-3276	84	7	and	and	CCONJ
cjfa-3276	84	8	planning	planning	NOUN
cjfa-3276	84	9	costs	cost	NOUN
cjfa-3276	84	10	in	in	ADP
cjfa-3276	84	11	the	the	DET
cjfa-3276	84	12	activity	activity	NOUN
cjfa-3276	84	13	-	-	PUNCT
cjfa-3276	84	14	based	base	VERB
cjfa-3276	84	15	costing	costing	NOUN
cjfa-3276	84	16	system	system	NOUN
cjfa-3276	84	17	s	s	PART
cjfa-3276	84	18	o	o	NOUN
cjfa-3276	84	19	u	u	NOUN
cjfa-3276	84	20	r	r	NOUN
cjfa-3276	84	21	c	c	NOUN
cjfa-3276	84	22	e	e	NOUN
cjfa-3276	84	23	:	:	PUNCT
cjfa-3276	84	24	own	own	ADJ
cjfa-3276	84	25	.	.	PUNCT
cjfa-3276	85	1	the	the	DET
cjfa-3276	85	2	pull	pull	NOUN
cjfa-3276	85	3	approach	approach	NOUN
cjfa-3276	85	4	provides	provide	VERB
cjfa-3276	85	5	an	an	DET
cjfa-3276	85	6	extremely	extremely	ADV
cjfa-3276	85	7	valuable	valuable	ADJ
cjfa-3276	85	8	information	information	NOUN
cjfa-3276	85	9	about	about	ADP
cjfa-3276	85	10	,	,	PUNCT
cjfa-3276	85	11	for	for	ADP
cjfa-3276	85	12	example	example	NOUN
cjfa-3276	85	13	,	,	PUNCT
cjfa-3276	85	14	what	what	PRON
cjfa-3276	85	15	is	be	AUX
cjfa-3276	85	16	the	the	DET
cjfa-3276	85	17	cost	cost	NOUN
cjfa-3276	85	18	of	of	ADP
cjfa-3276	85	19	realisation	realisation	NOUN
cjfa-3276	85	20	of	of	ADP
cjfa-3276	85	21	the	the	DET
cjfa-3276	85	22	social	social	ADJ
cjfa-3276	85	23	needs	need	NOUN
cjfa-3276	85	24	resulting	result	VERB
cjfa-3276	85	25	from	from	ADP
cjfa-3276	85	26	the	the	DET
cjfa-3276	85	27	monika	monika	PROPN
cjfa-3276	85	28	raulinajtys	raulinajtys	PROPN
cjfa-3276	85	29	-	-	PUNCT
cjfa-3276	85	30	grzybek	grzybek	PROPN
cjfa-3276	85	31	,	,	PUNCT
cjfa-3276	85	32	gertruda	gertruda	NOUN
cjfa-3276	85	33	krystyna	krystyna	NOUN
cjfa-3276	85	34	świderska142	świderska142	PROPN
cjfa-3276	85	35	assumptions	assumption	NOUN
cjfa-3276	85	36	of	of	ADP
cjfa-3276	85	37	sustainable	sustainable	ADJ
cjfa-3276	85	38	development	development	NOUN
cjfa-3276	85	39	.	.	PUNCT
cjfa-3276	86	1	it	it	PRON
cjfa-3276	86	2	does	do	AUX
cjfa-3276	86	3	not	not	PART
cjfa-3276	86	4	take	take	VERB
cjfa-3276	86	5	the	the	DET
cjfa-3276	86	6	total	total	ADJ
cjfa-3276	86	7	potential	potential	NOUN
cjfa-3276	86	8	of	of	ADP
cjfa-3276	86	9	the	the	DET
cjfa-3276	86	10	company	company	NOUN
cjfa-3276	86	11	as	as	ADP
cjfa-3276	86	12	the	the	DET
cjfa-3276	86	13	starting	starting	NOUN
cjfa-3276	86	14	point	point	NOUN
cjfa-3276	86	15	,	,	PUNCT
cjfa-3276	86	16	only	only	ADV
cjfa-3276	86	17	a	a	DET
cjfa-3276	86	18	single	single	ADJ
cjfa-3276	86	19	health	health	NOUN
cjfa-3276	86	20	service	service	NOUN
cjfa-3276	86	21	provided	provide	VERB
cjfa-3276	86	22	in	in	ADP
cjfa-3276	86	23	a	a	DET
cjfa-3276	86	24	response	response	NOUN
cjfa-3276	86	25	to	to	ADP
cjfa-3276	86	26	a	a	DET
cjfa-3276	86	27	specific	specific	ADJ
cjfa-3276	86	28	social	social	ADJ
cjfa-3276	86	29	need	need	NOUN
cjfa-3276	86	30	.	.	PUNCT
cjfa-3276	87	1	for	for	ADP
cjfa-3276	87	2	example	example	NOUN
cjfa-3276	87	3	,	,	PUNCT
cjfa-3276	87	4	if	if	SCONJ
cjfa-3276	87	5	a	a	DET
cjfa-3276	87	6	strategy	strategy	NOUN
cjfa-3276	87	7	for	for	ADP
cjfa-3276	87	8	sustainable	sustainable	ADJ
cjfa-3276	87	9	development	development	NOUN
cjfa-3276	87	10	presupposes	presuppose	VERB
cjfa-3276	87	11	an	an	DET
cjfa-3276	87	12	access	access	NOUN
cjfa-3276	87	13	to	to	ADP
cjfa-3276	87	14	preventive	preventive	ADJ
cjfa-3276	87	15	mammography	mammography	NOUN
cjfa-3276	87	16	for	for	ADP
cjfa-3276	87	17	all	all	DET
cjfa-3276	87	18	women	woman	NOUN
cjfa-3276	87	19	over	over	ADP
cjfa-3276	87	20	50	50	NUM
cjfa-3276	87	21	years	year	NOUN
cjfa-3276	87	22	of	of	ADP
cjfa-3276	87	23	age	age	NOUN
cjfa-3276	87	24	,	,	PUNCT
cjfa-3276	87	25	the	the	DET
cjfa-3276	87	26	knowledge	knowledge	NOUN
cjfa-3276	87	27	of	of	ADP
cjfa-3276	87	28	population	population	NOUN
cjfa-3276	87	29	size	size	NOUN
cjfa-3276	87	30	and	and	CCONJ
cjfa-3276	87	31	costs	cost	NOUN
cjfa-3276	87	32	and	and	CCONJ
cjfa-3276	87	33	amounts	amount	NOUN
cjfa-3276	87	34	of	of	ADP
cjfa-3276	87	35	resources	resource	NOUN
cjfa-3276	87	36	consumed	consume	VERB
cjfa-3276	87	37	in	in	ADP
cjfa-3276	87	38	this	this	DET
cjfa-3276	87	39	procedure	procedure	NOUN
cjfa-3276	87	40	allows	allow	VERB
cjfa-3276	87	41	to	to	PART
cjfa-3276	87	42	estimate	estimate	VERB
cjfa-3276	87	43	the	the	DET
cjfa-3276	87	44	financial	financial	ADJ
cjfa-3276	87	45	impact	impact	NOUN
cjfa-3276	87	46	of	of	ADP
cjfa-3276	87	47	such	such	DET
cjfa-3276	87	48	a	a	DET
cjfa-3276	87	49	strategy	strategy	NOUN
cjfa-3276	87	50	.	.	PUNCT
cjfa-3276	88	1	an	an	DET
cjfa-3276	88	2	important	important	ADJ
cjfa-3276	88	3	feature	feature	NOUN
cjfa-3276	88	4	of	of	ADP
cjfa-3276	88	5	object	object	NOUN
cjfa-3276	88	6	-	-	PUNCT
cjfa-3276	88	7	oriented	orient	VERB
cjfa-3276	88	8	approach	approach	NOUN
cjfa-3276	88	9	is	be	AUX
cjfa-3276	88	10	to	to	PART
cjfa-3276	88	11	define	define	VERB
cjfa-3276	88	12	a	a	DET
cjfa-3276	88	13	set	set	NOUN
cjfa-3276	88	14	of	of	ADP
cjfa-3276	88	15	attributes	attribute	NOUN
cjfa-3276	88	16	for	for	ADP
cjfa-3276	88	17	each	each	DET
cjfa-3276	88	18	object	object	NOUN
cjfa-3276	88	19	attributes	attribute	NOUN
cjfa-3276	88	20	are	be	AUX
cjfa-3276	88	21	characteristics	characteristic	NOUN
cjfa-3276	88	22	that	that	PRON
cjfa-3276	88	23	describe	describe	VERB
cjfa-3276	88	24	an	an	DET
cjfa-3276	88	25	object	object	NOUN
cjfa-3276	88	26	.	.	PUNCT
cjfa-3276	89	1	properly	properly	ADV
cjfa-3276	89	2	constructed	construct	VERB
cjfa-3276	89	3	dictionaries	dictionary	NOUN
cjfa-3276	89	4	of	of	ADP
cjfa-3276	89	5	attributes	attribute	NOUN
cjfa-3276	89	6	allow	allow	VERB
cjfa-3276	89	7	for	for	ADP
cjfa-3276	89	8	limitation	limitation	NOUN
cjfa-3276	89	9	of	of	ADP
cjfa-3276	89	10	the	the	DET
cjfa-3276	89	11	number	number	NOUN
cjfa-3276	89	12	of	of	ADP
cjfa-3276	89	13	objects	object	NOUN
cjfa-3276	89	14	in	in	ADP
cjfa-3276	89	15	the	the	DET
cjfa-3276	89	16	model	model	NOUN
cjfa-3276	89	17	while	while	SCONJ
cjfa-3276	89	18	maintaining	maintain	VERB
cjfa-3276	89	19	its	its	PRON
cjfa-3276	89	20	high	high	ADJ
cjfa-3276	89	21	informative	informative	ADJ
cjfa-3276	89	22	value	value	NOUN
cjfa-3276	89	23	.	.	PUNCT
cjfa-3276	90	1	an	an	DET
cjfa-3276	90	2	exemplary	exemplary	ADJ
cjfa-3276	90	3	attribute	attribute	NOUN
cjfa-3276	90	4	of	of	ADP
cjfa-3276	90	5	the	the	DET
cjfa-3276	90	6	final	final	ADJ
cjfa-3276	90	7	object	object	NOUN
cjfa-3276	90	8	may	may	AUX
cjfa-3276	90	9	be	be	AUX
cjfa-3276	90	10	the	the	DET
cjfa-3276	90	11	main	main	ADJ
cjfa-3276	90	12	diagnosis	diagnosis	NOUN
cjfa-3276	90	13	,	,	PUNCT
cjfa-3276	90	14	age	age	NOUN
cjfa-3276	90	15	and	and	CCONJ
cjfa-3276	90	16	sex	sex	NOUN
cjfa-3276	90	17	of	of	ADP
cjfa-3276	90	18	the	the	DET
cjfa-3276	90	19	patient	patient	NOUN
cjfa-3276	90	20	.	.	PUNCT
cjfa-3276	91	1	determination	determination	NOUN
cjfa-3276	91	2	of	of	ADP
cjfa-3276	91	3	the	the	DET
cjfa-3276	91	4	attribute	attribute	NOUN
cjfa-3276	91	5	value	value	NOUN
cjfa-3276	91	6	for	for	ADP
cjfa-3276	91	7	each	each	PRON
cjfa-3276	91	8	of	of	ADP
cjfa-3276	91	9	the	the	DET
cjfa-3276	91	10	health	health	NOUN
cjfa-3276	91	11	services	service	NOUN
cjfa-3276	91	12	will	will	AUX
cjfa-3276	91	13	,	,	PUNCT
cjfa-3276	91	14	for	for	ADP
cjfa-3276	91	15	example	example	NOUN
cjfa-3276	91	16	,	,	PUNCT
cjfa-3276	91	17	allow	allow	VERB
cjfa-3276	91	18	to	to	PART
cjfa-3276	91	19	obtain	obtain	VERB
cjfa-3276	91	20	information	information	NOUN
cjfa-3276	91	21	about	about	ADP
cjfa-3276	91	22	the	the	DET
cjfa-3276	91	23	costs	cost	NOUN
cjfa-3276	91	24	of	of	ADP
cjfa-3276	91	25	treating	treat	VERB
cjfa-3276	91	26	a	a	DET
cjfa-3276	91	27	specific	specific	ADJ
cjfa-3276	91	28	disease	disease	NOUN
cjfa-3276	91	29	among	among	ADP
cjfa-3276	91	30	children	child	NOUN
cjfa-3276	91	31	or	or	CCONJ
cjfa-3276	91	32	the	the	DET
cjfa-3276	91	33	elderly	elderly	ADJ
cjfa-3276	91	34	.	.	PUNCT
cjfa-3276	92	1	this	this	DET
cjfa-3276	92	2	feature	feature	NOUN
cjfa-3276	92	3	is	be	AUX
cjfa-3276	92	4	particularly	particularly	ADV
cjfa-3276	92	5	useful	useful	ADJ
cjfa-3276	92	6	in	in	ADP
cjfa-3276	92	7	determining	determine	VERB
cjfa-3276	92	8	the	the	DET
cjfa-3276	92	9	cost	cost	NOUN
cjfa-3276	92	10	of	of	ADP
cjfa-3276	92	11	providing	provide	VERB
cjfa-3276	92	12	medical	medical	ADJ
cjfa-3276	92	13	care	care	NOUN
cjfa-3276	92	14	to	to	ADP
cjfa-3276	92	15	groups	group	NOUN
cjfa-3276	92	16	covered	cover	VERB
cjfa-3276	92	17	by	by	ADP
cjfa-3276	92	18	special	special	ADJ
cjfa-3276	92	19	protection	protection	NOUN
cjfa-3276	92	20	under	under	ADP
cjfa-3276	92	21	the	the	DET
cjfa-3276	92	22	strategy	strategy	NOUN
cjfa-3276	92	23	of	of	ADP
cjfa-3276	92	24	minimizing	minimize	VERB
cjfa-3276	92	25	social	social	ADJ
cjfa-3276	92	26	inequalities	inequality	NOUN
cjfa-3276	92	27	.	.	PUNCT
cjfa-3276	93	1	attributes	attribute	NOUN
cjfa-3276	93	2	also	also	ADV
cjfa-3276	93	3	allow	allow	VERB
cjfa-3276	93	4	for	for	ADP
cjfa-3276	93	5	defining	define	VERB
cjfa-3276	93	6	objects	object	NOUN
cjfa-3276	93	7	that	that	PRON
cjfa-3276	93	8	go	go	VERB
cjfa-3276	93	9	beyond	beyond	ADP
cjfa-3276	93	10	the	the	DET
cjfa-3276	93	11	data	datum	NOUN
cjfa-3276	93	12	from	from	ADP
cjfa-3276	93	13	the	the	DET
cjfa-3276	93	14	accounting	accounting	NOUN
cjfa-3276	93	15	system	system	NOUN
cjfa-3276	93	16	.	.	PUNCT
cjfa-3276	94	1	for	for	ADP
cjfa-3276	94	2	example	example	NOUN
cjfa-3276	94	3	,	,	PUNCT
cjfa-3276	94	4	the	the	DET
cjfa-3276	94	5	provider	provider	NOUN
cjfa-3276	94	6	’s	’s	PART
cjfa-3276	94	7	commitment	commitment	NOUN
cjfa-3276	94	8	to	to	ADP
cjfa-3276	94	9	medical	medical	ADJ
cjfa-3276	94	10	care	care	NOUN
cjfa-3276	94	11	bears	bear	VERB
cjfa-3276	94	12	certain	certain	ADJ
cjfa-3276	94	13	costs	cost	NOUN
cjfa-3276	94	14	,	,	PUNCT
cjfa-3276	94	15	but	but	CCONJ
cjfa-3276	94	16	also	also	ADV
cjfa-3276	94	17	generates	generate	VERB
cjfa-3276	94	18	positive	positive	ADJ
cjfa-3276	94	19	externalities	externality	NOUN
cjfa-3276	94	20	associated	associate	VERB
cjfa-3276	94	21	with	with	ADP
cjfa-3276	94	22	the	the	DET
cjfa-3276	94	23	provision	provision	NOUN
cjfa-3276	94	24	of	of	ADP
cjfa-3276	94	25	safety	safety	NOUN
cjfa-3276	94	26	for	for	ADP
cjfa-3276	94	27	the	the	DET
cjfa-3276	94	28	entire	entire	ADJ
cjfa-3276	94	29	population	population	NOUN
cjfa-3276	94	30	and	and	CCONJ
cjfa-3276	94	31	securing	secure	VERB
cjfa-3276	94	32	all	all	DET
cjfa-3276	94	33	other	other	ADJ
cjfa-3276	94	34	providers	provider	NOUN
cjfa-3276	94	35	who	who	PRON
cjfa-3276	94	36	make	make	VERB
cjfa-3276	94	37	use	use	NOUN
cjfa-3276	94	38	of	of	ADP
cjfa-3276	94	39	its	its	PRON
cjfa-3276	94	40	readiness	readiness	NOUN
cjfa-3276	94	41	.	.	PUNCT
cjfa-3276	95	1	if	if	SCONJ
cjfa-3276	95	2	such	such	ADJ
cjfa-3276	95	3	information	information	NOUN
cjfa-3276	95	4	was	be	AUX
cjfa-3276	95	5	considered	consider	VERB
cjfa-3276	95	6	valuable	valuable	ADJ
cjfa-3276	95	7	for	for	ADP
cjfa-3276	95	8	reporting	report	VERB
cjfa-3276	95	9	data	datum	NOUN
cjfa-3276	95	10	on	on	ADP
cjfa-3276	95	11	realisation	realisation	NOUN
cjfa-3276	95	12	of	of	ADP
cjfa-3276	95	13	social	social	ADJ
cjfa-3276	95	14	needs	need	NOUN
cjfa-3276	95	15	,	,	PUNCT
cjfa-3276	95	16	it	it	PRON
cjfa-3276	95	17	would	would	AUX
cjfa-3276	95	18	be	be	AUX
cjfa-3276	95	19	possible	possible	ADJ
cjfa-3276	95	20	to	to	PART
cjfa-3276	95	21	define	define	VERB
cjfa-3276	95	22	such	such	DET
cjfa-3276	95	23	an	an	DET
cjfa-3276	95	24	object	object	NOUN
cjfa-3276	95	25	in	in	ADP
cjfa-3276	95	26	the	the	DET
cjfa-3276	95	27	system	system	NOUN
cjfa-3276	95	28	.	.	PUNCT
cjfa-3276	96	1	coherent	coherent	ADJ
cjfa-3276	96	2	dictionary	dictionary	NOUN
cjfa-3276	96	3	of	of	ADP
cjfa-3276	96	4	objects	object	NOUN
cjfa-3276	96	5	allows	allow	VERB
cjfa-3276	96	6	for	for	ADP
cjfa-3276	96	7	the	the	DET
cjfa-3276	96	8	analysis	analysis	NOUN
cjfa-3276	96	9	of	of	ADP
cjfa-3276	96	10	cross	cross	ADJ
cjfa-3276	96	11	-	-	ADJ
cjfa-3276	96	12	sectional	sectional	ADJ
cjfa-3276	96	13	information	information	NOUN
cjfa-3276	96	14	regarding	regard	VERB
cjfa-3276	96	15	several	several	ADJ
cjfa-3276	96	16	periods	period	NOUN
cjfa-3276	96	17	.	.	PUNCT
cjfa-3276	97	1	for	for	ADP
cjfa-3276	97	2	example	example	NOUN
cjfa-3276	97	3	,	,	PUNCT
cjfa-3276	97	4	analysis	analysis	NOUN
cjfa-3276	97	5	of	of	ADP
cjfa-3276	97	6	project	project	NOUN
cjfa-3276	97	7	costs	cost	NOUN
cjfa-3276	97	8	for	for	ADP
cjfa-3276	97	9	the	the	DET
cjfa-3276	97	10	implementation	implementation	NOUN
cjfa-3276	97	11	of	of	ADP
cjfa-3276	97	12	new	new	ADJ
cjfa-3276	97	13	methods	method	NOUN
cjfa-3276	97	14	for	for	ADP
cjfa-3276	97	15	healthcare	healthcare	NOUN
cjfa-3276	97	16	provision	provision	NOUN
cjfa-3276	97	17	may	may	AUX
cjfa-3276	97	18	include	include	VERB
cjfa-3276	97	19	research	research	NOUN
cjfa-3276	97	20	,	,	PUNCT
cjfa-3276	97	21	implementation	implementation	NOUN
cjfa-3276	97	22	,	,	PUNCT
cjfa-3276	97	23	provision	provision	NOUN
cjfa-3276	97	24	and	and	CCONJ
cjfa-3276	97	25	ending	end	VERB
cjfa-3276	97	26	phase	phase	NOUN
cjfa-3276	97	27	of	of	ADP
cjfa-3276	97	28	the	the	DET
cjfa-3276	97	29	project	project	NOUN
cjfa-3276	97	30	.	.	PUNCT
cjfa-3276	98	1	the	the	DET
cjfa-3276	98	2	exemplary	exemplary	ADJ
cjfa-3276	98	3	structure	structure	NOUN
cjfa-3276	98	4	of	of	ADP
cjfa-3276	98	5	objects	object	NOUN
cjfa-3276	98	6	included	include	VERB
cjfa-3276	98	7	in	in	ADP
cjfa-3276	98	8	this	this	DET
cjfa-3276	98	9	analysis	analysis	NOUN
cjfa-3276	98	10	is	be	AUX
cjfa-3276	98	11	shown	show	VERB
cjfa-3276	98	12	in	in	ADP
cjfa-3276	98	13	scheme	scheme	NOUN
cjfa-3276	98	14	3	3	NUM
cjfa-3276	98	15	.	.	PUNCT
cjfa-3276	98	16	flexible	flexible	ADJ
cjfa-3276	98	17	approach	approach	NOUN
cjfa-3276	98	18	to	to	ADP
cjfa-3276	98	19	defining	define	VERB
cjfa-3276	98	20	objects	object	NOUN
cjfa-3276	98	21	means	mean	VERB
cjfa-3276	98	22	that	that	SCONJ
cjfa-3276	98	23	it	it	PRON
cjfa-3276	98	24	is	be	AUX
cjfa-3276	98	25	possible	possible	ADJ
cjfa-3276	98	26	to	to	PART
cjfa-3276	98	27	recognize	recognize	VERB
cjfa-3276	98	28	a	a	DET
cjfa-3276	98	29	variety	variety	NOUN
cjfa-3276	98	30	of	of	ADP
cjfa-3276	98	31	aspects	aspect	NOUN
cjfa-3276	98	32	related	relate	VERB
cjfa-3276	98	33	to	to	ADP
cjfa-3276	98	34	the	the	DET
cjfa-3276	98	35	business	business	NOUN
cjfa-3276	98	36	.	.	PUNCT
cjfa-3276	99	1	for	for	ADP
cjfa-3276	99	2	example	example	NOUN
cjfa-3276	99	3	,	,	PUNCT
cjfa-3276	99	4	collecting	collect	VERB
cjfa-3276	99	5	information	information	NOUN
cjfa-3276	99	6	on	on	ADP
cjfa-3276	99	7	the	the	DET
cjfa-3276	99	8	costs	cost	NOUN
cjfa-3276	99	9	of	of	ADP
cjfa-3276	99	10	activities	activity	NOUN
cjfa-3276	99	11	related	relate	VERB
cjfa-3276	99	12	to	to	ADP
cjfa-3276	99	13	accreditation	accreditation	NOUN
cjfa-3276	99	14	,	,	PUNCT
cjfa-3276	99	15	training	training	NOUN
cjfa-3276	99	16	or	or	CCONJ
cjfa-3276	99	17	obtaining	obtain	VERB
cjfa-3276	99	18	iso	iso	NOUN
cjfa-3276	99	19	certification	certification	NOUN
cjfa-3276	99	20	makes	make	VERB
cjfa-3276	99	21	it	it	PRON
cjfa-3276	99	22	possible	possible	ADJ
cjfa-3276	99	23	to	to	PART
cjfa-3276	99	24	estimate	estimate	VERB
cjfa-3276	99	25	the	the	DET
cjfa-3276	99	26	cost	cost	NOUN
cjfa-3276	99	27	of	of	ADP
cjfa-3276	99	28	the	the	DET
cjfa-3276	99	29	so	so	ADV
cjfa-3276	99	30	-	-	PUNCT
cjfa-3276	99	31	called	call	VERB
cjfa-3276	99	32	high	high	ADJ
cjfa-3276	99	33	quality	quality	NOUN
cjfa-3276	99	34	.	.	PUNCT
cjfa-3276	100	1	on	on	ADP
cjfa-3276	100	2	the	the	DET
cjfa-3276	100	3	other	other	ADJ
cjfa-3276	100	4	hand	hand	NOUN
cjfa-3276	100	5	,	,	PUNCT
cjfa-3276	100	6	analysis	analysis	NOUN
cjfa-3276	100	7	of	of	ADP
cjfa-3276	100	8	the	the	DET
cjfa-3276	100	9	costs	cost	NOUN
cjfa-3276	100	10	of	of	ADP
cjfa-3276	100	11	medical	medical	ADJ
cjfa-3276	100	12	complications	complication	NOUN
cjfa-3276	100	13	or	or	CCONJ
cjfa-3276	100	14	costs	cost	NOUN
cjfa-3276	100	15	of	of	ADP
cjfa-3276	100	16	these	these	DET
cjfa-3276	100	17	health	health	NOUN
cjfa-3276	100	18	care	care	NOUN
cjfa-3276	100	19	services	service	NOUN
cjfa-3276	100	20	which	which	PRON
cjfa-3276	100	21	attributes	attribute	VERB
cjfa-3276	100	22	indicate	indicate	VERB
cjfa-3276	100	23	a	a	DET
cjfa-3276	100	24	failure	failure	NOUN
cjfa-3276	100	25	of	of	ADP
cjfa-3276	100	26	the	the	DET
cjfa-3276	100	27	therapeutic	therapeutic	ADJ
cjfa-3276	100	28	process	process	NOUN
cjfa-3276	100	29	(	(	PUNCT
cjfa-3276	100	30	e.g.	e.g.	ADV
cjfa-3276	100	31	fatal	fatal	ADJ
cjfa-3276	100	32	patients	patient	NOUN
cjfa-3276	100	33	)	)	PUNCT
cjfa-3276	100	34	makes	make	VERB
cjfa-3276	100	35	it	it	PRON
cjfa-3276	100	36	possible	possible	ADJ
cjfa-3276	100	37	to	to	PART
cjfa-3276	100	38	determine	determine	VERB
cjfa-3276	100	39	the	the	DET
cjfa-3276	100	40	cost	cost	NOUN
cjfa-3276	100	41	of	of	ADP
cjfa-3276	100	42	low	low	ADJ
cjfa-3276	100	43	quality	quality	NOUN
cjfa-3276	100	44	.	.	PUNCT
cjfa-3276	101	1	object	object	NOUN
cjfa-3276	101	2	-	-	PUNCT
cjfa-3276	101	3	based	base	VERB
cjfa-3276	101	4	costing	costing	NOUN
cjfa-3276	101	5	as	as	ADP
cjfa-3276	101	6	an	an	DET
cjfa-3276	101	7	important	important	ADJ
cjfa-3276	101	8	tool	tool	NOUN
cjfa-3276	101	9	…	…	PUNCT
cjfa-3276	101	10	143	143	NUM
cjfa-3276	101	11	scheme	scheme	NOUN
cjfa-3276	101	12	3	3	NUM
cjfa-3276	101	13	.	.	PUNCT
cjfa-3276	102	1	the	the	DET
cjfa-3276	102	2	life	life	NOUN
cjfa-3276	102	3	cycle	cycle	NOUN
cjfa-3276	102	4	of	of	ADP
cjfa-3276	102	5	the	the	DET
cjfa-3276	102	6	project	project	NOUN
cjfa-3276	102	7	in	in	ADP
cjfa-3276	102	8	object	object	NOUN
cjfa-3276	102	9	-	-	PUNCT
cjfa-3276	102	10	based	base	VERB
cjfa-3276	102	11	cost	cost	NOUN
cjfa-3276	102	12	accounting	accounting	NOUN
cjfa-3276	102	13	s	s	PART
cjfa-3276	102	14	o	o	NOUN
cjfa-3276	102	15	u	u	NOUN
cjfa-3276	102	16	r	r	NOUN
cjfa-3276	102	17	c	c	NOUN
cjfa-3276	102	18	e	e	NOUN
cjfa-3276	102	19	:	:	PUNCT
cjfa-3276	102	20	own	own	ADJ
cjfa-3276	102	21	.	.	PUNCT
cjfa-3276	103	1	concluding	concluding	NOUN
cjfa-3276	103	2	,	,	PUNCT
cjfa-3276	103	3	creation	creation	NOUN
cjfa-3276	103	4	and	and	CCONJ
cjfa-3276	103	5	implementation	implementation	NOUN
cjfa-3276	103	6	of	of	ADP
cjfa-3276	103	7	assumptions	assumption	NOUN
cjfa-3276	103	8	of	of	ADP
cjfa-3276	103	9	sustainable	sustainable	ADJ
cjfa-3276	103	10	development	development	NOUN
cjfa-3276	103	11	requires	require	VERB
cjfa-3276	103	12	access	access	NOUN
cjfa-3276	103	13	to	to	ADP
cjfa-3276	103	14	cost	cost	NOUN
cjfa-3276	103	15	information	information	NOUN
cjfa-3276	103	16	,	,	PUNCT
cjfa-3276	103	17	which	which	PRON
cjfa-3276	103	18	go	go	VERB
cjfa-3276	103	19	far	far	ADV
cjfa-3276	103	20	beyond	beyond	ADP
cjfa-3276	103	21	reporting	report	VERB
cjfa-3276	103	22	purposes	purpose	NOUN
cjfa-3276	103	23	and	and	CCONJ
cjfa-3276	103	24	are	be	AUX
cjfa-3276	103	25	complementary	complementary	ADJ
cjfa-3276	103	26	to	to	ADP
cjfa-3276	103	27	the	the	DET
cjfa-3276	103	28	management	management	NOUN
cjfa-3276	103	29	needs	need	NOUN
cjfa-3276	103	30	.	.	PUNCT
cjfa-3276	104	1	object	object	NOUN
cjfa-3276	104	2	-	-	PUNCT
cjfa-3276	104	3	based	base	VERB
cjfa-3276	104	4	costing	costing	NOUN
cjfa-3276	104	5	allows	allow	VERB
cjfa-3276	104	6	the	the	DET
cjfa-3276	104	7	fulfillment	fulfillment	NOUN
cjfa-3276	104	8	of	of	ADP
cjfa-3276	104	9	objectives	objective	NOUN
cjfa-3276	104	10	related	relate	VERB
cjfa-3276	104	11	to	to	ADP
cjfa-3276	104	12	sustainable	sustainable	ADJ
cjfa-3276	104	13	development	development	NOUN
cjfa-3276	104	14	while	while	SCONJ
cjfa-3276	104	15	being	be	AUX
cjfa-3276	104	16	a	a	DET
cjfa-3276	104	17	useful	useful	ADJ
cjfa-3276	104	18	tool	tool	NOUN
cjfa-3276	104	19	for	for	ADP
cjfa-3276	104	20	other	other	ADJ
cjfa-3276	104	21	information	information	NOUN
cjfa-3276	104	22	areas	area	NOUN
cjfa-3276	104	23	in	in	ADP
cjfa-3276	104	24	the	the	DET
cjfa-3276	104	25	enterprise	enterprise	NOUN
cjfa-3276	104	26	.	.	PUNCT
cjfa-3276	105	1	the	the	DET
cjfa-3276	105	2	object	object	NOUN
cjfa-3276	105	3	-	-	PUNCT
cjfa-3276	105	4	based	base	VERB
cjfa-3276	105	5	costing	costing	NOUN
cjfa-3276	105	6	system	system	NOUN
cjfa-3276	105	7	is	be	AUX
cjfa-3276	105	8	characterized	characterize	VERB
cjfa-3276	105	9	by	by	ADP
cjfa-3276	105	10	high	high	ADJ
cjfa-3276	105	11	flexibility	flexibility	NOUN
cjfa-3276	105	12	and	and	CCONJ
cjfa-3276	105	13	multidimensionality	multidimensionality	NOUN
cjfa-3276	105	14	and	and	CCONJ
cjfa-3276	105	15	allows	allow	VERB
cjfa-3276	105	16	for	for	ADP
cjfa-3276	105	17	defining	define	VERB
cjfa-3276	105	18	any	any	DET
cjfa-3276	105	19	number	number	NOUN
cjfa-3276	105	20	of	of	ADP
cjfa-3276	105	21	freely	freely	ADV
cjfa-3276	105	22	associated	associate	VERB
cjfa-3276	105	23	objects	object	NOUN
cjfa-3276	105	24	,	,	PUNCT
cjfa-3276	105	25	as	as	ADV
cjfa-3276	105	26	well	well	ADV
cjfa-3276	105	27	as	as	ADP
cjfa-3276	105	28	the	the	DET
cjfa-3276	105	29	collection	collection	NOUN
cjfa-3276	105	30	and	and	CCONJ
cjfa-3276	105	31	analysis	analysis	NOUN
cjfa-3276	105	32	of	of	ADP
cjfa-3276	105	33	information	information	NOUN
cjfa-3276	105	34	about	about	ADP
cjfa-3276	105	35	them	they	PRON
cjfa-3276	105	36	.	.	PUNCT
cjfa-3276	106	1	treating	treat	VERB
cjfa-3276	106	2	resources	resource	NOUN
cjfa-3276	106	3	and	and	CCONJ
cjfa-3276	106	4	activities	activity	NOUN
cjfa-3276	106	5	equally	equally	ADV
cjfa-3276	106	6	to	to	ADP
cjfa-3276	106	7	final	final	ADJ
cjfa-3276	106	8	cost	cost	NOUN
cjfa-3276	106	9	objects	object	NOUN
cjfa-3276	106	10	and	and	CCONJ
cjfa-3276	106	11	maintaining	maintain	VERB
cjfa-3276	106	12	information	information	NOUN
cjfa-3276	106	13	about	about	ADP
cjfa-3276	106	14	relations	relation	NOUN
cjfa-3276	106	15	between	between	ADP
cjfa-3276	106	16	objects	object	NOUN
cjfa-3276	106	17	causes	cause	VERB
cjfa-3276	106	18	that	that	SCONJ
cjfa-3276	106	19	it	it	PRON
cjfa-3276	106	20	can	can	AUX
cjfa-3276	106	21	be	be	AUX
cjfa-3276	106	22	a	a	DET
cjfa-3276	106	23	valuable	valuable	ADJ
cjfa-3276	106	24	tool	tool	NOUN
cjfa-3276	106	25	to	to	PART
cjfa-3276	106	26	provide	provide	VERB
cjfa-3276	106	27	data	datum	NOUN
cjfa-3276	106	28	on	on	ADP
cjfa-3276	106	29	the	the	DET
cjfa-3276	106	30	economic	economic	ADJ
cjfa-3276	106	31	effects	effect	NOUN
cjfa-3276	106	32	of	of	ADP
cjfa-3276	106	33	actions	action	NOUN
cjfa-3276	106	34	relating	relate	VERB
cjfa-3276	106	35	to	to	ADP
cjfa-3276	106	36	environmental	environmental	ADJ
cjfa-3276	106	37	and	and	CCONJ
cjfa-3276	106	38	social	social	ADJ
cjfa-3276	106	39	factors	factor	NOUN
cjfa-3276	106	40	.	.	PUNCT
cjfa-3276	106	41	 	 	SPACE
cjfa-3276	107	1	references	reference	NOUN
cjfa-3276	107	2	ball	ball	PROPN
cjfa-3276	107	3	e.	e.	PROPN
cjfa-3276	107	4	,	,	PUNCT
cjfa-3276	107	5	färe	färe	PROPN
cjfa-3276	107	6	r.	r.	PROPN
cjfa-3276	107	7	,	,	PUNCT
cjfa-3276	107	8	grosskopf	grosskopf	PROPN
cjfa-3276	107	9	s.	s.	PROPN
cjfa-3276	107	10	,	,	PUNCT
cjfa-3276	108	1	zaim	zaim	PROPN
cjfa-3276	108	2	o.	o.	PROPN
cjfa-3276	108	3	(	(	PUNCT
cjfa-3276	108	4	2005	2005	NUM
cjfa-3276	108	5	)	)	PUNCT
cjfa-3276	108	6	.	.	PUNCT
cjfa-3276	109	1	accounting	account	VERB
cjfa-3276	109	2	for	for	ADP
cjfa-3276	109	3	externalities	externality	NOUN
cjfa-3276	109	4	in	in	ADP
cjfa-3276	109	5	the	the	DET
cjfa-3276	109	6	measurement	measurement	NOUN
cjfa-3276	109	7	of	of	ADP
cjfa-3276	109	8	productivity	productivity	NOUN
cjfa-3276	109	9	growth	growth	NOUN
cjfa-3276	109	10	:	:	PUNCT
cjfa-3276	109	11	the	the	DET
cjfa-3276	109	12	malmquist	malmquist	NOUN
cjfa-3276	109	13	cost	cost	NOUN
cjfa-3276	109	14	productivity	productivity	NOUN
cjfa-3276	109	15	measure	measure	NOUN
cjfa-3276	109	16	.	.	PUNCT
cjfa-3276	110	1	structural	structural	ADJ
cjfa-3276	110	2	change	change	NOUN
cjfa-3276	110	3	and	and	CCONJ
cjfa-3276	110	4	economic	economic	ADJ
cjfa-3276	110	5	dynamics	dynamic	NOUN
cjfa-3276	110	6	,	,	PUNCT
cjfa-3276	110	7	16(3	16(3	NOUN
cjfa-3276	110	8	)	)	PUNCT
cjfa-3276	110	9	,	,	PUNCT
cjfa-3276	110	10	374–394	374–394	NUM
cjfa-3276	110	11	.	.	PUNCT
cjfa-3276	111	1	http://dx.doi.org/10.1016/j	http://dx.doi.org/10.1016/j	PROPN
cjfa-3276	111	2	.	.	PUNCT
cjfa-3276	112	1	strueco.2004.04.008	strueco.2004.04.008	NOUN
cjfa-3276	112	2	.	.	PUNCT
cjfa-3276	113	1	birkin	birkin	PROPN
cjfa-3276	113	2	f.	f.	PROPN
cjfa-3276	113	3	(	(	PUNCT
cjfa-3276	113	4	1997	1997	NUM
cjfa-3276	113	5	)	)	PUNCT
cjfa-3276	113	6	.	.	PUNCT
cjfa-3276	114	1	management	management	NOUN
cjfa-3276	114	2	accounting	account	VERB
cjfa-3276	114	3	for	for	ADP
cjfa-3276	114	4	sustainable	sustainable	ADJ
cjfa-3276	114	5	development	development	NOUN
cjfa-3276	114	6	:	:	PUNCT
cjfa-3276	114	7	part	part	NOUN
cjfa-3276	114	8	4	4	NUM
cjfa-3276	114	9	:	:	PUNCT
cjfa-3276	114	10	the	the	DET
cjfa-3276	114	11	ecobalance	ecobalance	PROPN
cjfa-3276	114	12	account	account	NOUN
cjfa-3276	114	13	.	.	PUNCT
cjfa-3276	115	1	management	management	NOUN
cjfa-3276	115	2	accounting	accounting	NOUN
cjfa-3276	115	3	,	,	PUNCT
cjfa-3276	115	4	75(9	75(9	PROPN
cjfa-3276	115	5	)	)	PUNCT
cjfa-3276	115	6	,	,	PUNCT
cjfa-3276	115	7	50–52	50–52	NUM
cjfa-3276	115	8	.	.	PUNCT
cjfa-3276	116	1	monika	monika	PROPN
cjfa-3276	116	2	raulinajtys	raulinajtys	PROPN
cjfa-3276	116	3	-	-	PUNCT
cjfa-3276	116	4	grzybek	grzybek	PROPN
cjfa-3276	116	5	,	,	PUNCT
cjfa-3276	116	6	gertruda	gertruda	NOUN
cjfa-3276	116	7	krystyna	krystyna	PROPN
cjfa-3276	116	8	świderska144	świderska144	PROPN
cjfa-3276	116	9	birkin	birkin	PROPN
cjfa-3276	116	10	f.	f.	PROPN
cjfa-3276	116	11	,	,	PUNCT
cjfa-3276	116	12	woodward	woodward	PROPN
cjfa-3276	116	13	d.	d.	PROPN
cjfa-3276	116	14	(	(	PUNCT
cjfa-3276	116	15	1997	1997	NUM
cjfa-3276	116	16	)	)	PUNCT
cjfa-3276	116	17	,	,	PUNCT
cjfa-3276	116	18	management	management	NOUN
cjfa-3276	116	19	accounting	account	VERB
cjfa-3276	116	20	for	for	ADP
cjfa-3276	116	21	sustainable	sustainable	ADJ
cjfa-3276	116	22	development	development	NOUN
cjfa-3276	116	23	:	:	PUNCT
cjfa-3276	116	24	part	part	NOUN
cjfa-3276	116	25	1	1	NUM
cjfa-3276	116	26	:	:	PUNCT
cjfa-3276	116	27	introduction	introduction	NOUN
cjfa-3276	116	28	.	.	PUNCT
cjfa-3276	117	1	management	management	NOUN
cjfa-3276	117	2	accounting	accounting	NOUN
cjfa-3276	117	3	,	,	PUNCT
cjfa-3276	117	4	75(6	75(6	NUM
cjfa-3276	117	5	)	)	PUNCT
cjfa-3276	117	6	,	,	PUNCT
cjfa-3276	117	7	24–26	24–26	NUM
cjfa-3276	117	8	.	.	PUNCT
cjfa-3276	118	1	birkin	birkin	PROPN
cjfa-3276	118	2	f.	f.	PROPN
cjfa-3276	118	3	,	,	PUNCT
cjfa-3276	118	4	woodward	woodward	PROPN
cjfa-3276	118	5	d.	d.	PROPN
cjfa-3276	118	6	(	(	PUNCT
cjfa-3276	118	7	1997a	1997a	NUM
cjfa-3276	118	8	)	)	PUNCT
cjfa-3276	118	9	.	.	PUNCT
cjfa-3276	119	1	accounting	account	VERB
cjfa-3276	119	2	for	for	ADP
cjfa-3276	119	3	the	the	DET
cjfa-3276	119	4	sustainable	sustainable	ADJ
cjfa-3276	119	5	corporation	corporation	NOUN
cjfa-3276	119	6	.	.	PUNCT
cjfa-3276	120	1	envi	envi	PROPN
cjfa-3276	120	2	ronmental	ronmental	ADJ
cjfa-3276	120	3	management	management	NOUN
cjfa-3276	120	4	and	and	CCONJ
cjfa-3276	120	5	health	health	NOUN
cjfa-3276	120	6	,	,	PUNCT
cjfa-3276	120	7	8(2	8(2	NUM
cjfa-3276	120	8	)	)	PUNCT
cjfa-3276	120	9	,	,	PUNCT
cjfa-3276	120	10	67–72	67–72	NUM
cjfa-3276	120	11	.	.	PUNCT
cjfa-3276	120	12	http://dx.doi.org/10.1108/095	http://dx.doi.org/10.1108/095	PROPN
cjfa-3276	120	13	66169710166557	66169710166557	NUM
cjfa-3276	120	14	.	.	PUNCT
cjfa-3276	121	1	carlsson	carlsson	PROPN
cjfa-3276	121	2	b.	b.	PROPN
cjfa-3276	121	3	(	(	PUNCT
cjfa-3276	121	4	2010	2010	NUM
cjfa-3276	121	5	)	)	PUNCT
cjfa-3276	121	6	.	.	PUNCT
cjfa-3276	122	1	total	total	ADJ
cjfa-3276	122	2	cost	cost	NOUN
cjfa-3276	122	3	as	as	ADP
cjfa-3276	122	4	suitable	suitable	ADJ
cjfa-3276	122	5	indicator	indicator	NOUN
cjfa-3276	122	6	in	in	ADP
cjfa-3276	122	7	realization	realization	NOUN
cjfa-3276	122	8	of	of	ADP
cjfa-3276	122	9	more	more	ADV
cjfa-3276	122	10	sustainable	sustainable	ADJ
cjfa-3276	122	11	product	product	NOUN
cjfa-3276	122	12	life	life	NOUN
cjfa-3276	122	13	cycles	cycle	NOUN
cjfa-3276	122	14	regarding	regard	VERB
cjfa-3276	122	15	utilization	utilization	NOUN
cjfa-3276	122	16	of	of	ADP
cjfa-3276	122	17	natural	natural	ADJ
cjfa-3276	122	18	abiotic	abiotic	ADJ
cjfa-3276	122	19	resources	resource	NOUN
cjfa-3276	122	20	.	.	PUNCT
cjfa-3276	123	1	journal	journal	NOUN
cjfa-3276	123	2	of	of	ADP
cjfa-3276	123	3	sustainable	sustainable	ADJ
cjfa-3276	123	4	development	development	NOUN
cjfa-3276	123	5	,	,	PUNCT
cjfa-3276	123	6	3(3	3(3	NUM
cjfa-3276	123	7	)	)	PUNCT
cjfa-3276	123	8	,	,	PUNCT
cjfa-3276	123	9	36–59	36–59	PROPN
cjfa-3276	123	10	.	.	PUNCT
cjfa-3276	124	1	coad	coad	PROPN
cjfa-3276	124	2	p.	p.	PROPN
cjfa-3276	124	3	,	,	PUNCT
cjfa-3276	124	4	yourdon	yourdon	PROPN
cjfa-3276	124	5	e.	e.	PROPN
cjfa-3276	124	6	(	(	PUNCT
cjfa-3276	124	7	1990	1990	NUM
cjfa-3276	124	8	)	)	PUNCT
cjfa-3276	124	9	,	,	PUNCT
cjfa-3276	124	10	object	object	NOUN
cjfa-3276	124	11	-	-	PUNCT
cjfa-3276	124	12	oriented	orient	VERB
cjfa-3276	124	13	analysis	analysis	NOUN
cjfa-3276	124	14	,	,	PUNCT
cjfa-3276	124	15	2nd	2nd	ADJ
cjfa-3276	124	16	ed	ed	NOUN
cjfa-3276	124	17	.	.	PROPN
cjfa-3276	124	18	,	,	PUNCT
cjfa-3276	124	19	prentice	prentice	NOUN
cjfa-3276	124	20	-	-	PUNCT
cjfa-3276	124	21	hall	hall	NOUN
cjfa-3276	124	22	,	,	PUNCT
cjfa-3276	124	23	englewood	englewood	PROPN
cjfa-3276	124	24	cliffs	cliffs	PROPN
cjfa-3276	124	25	.	.	PUNCT
cjfa-3276	125	1	coad	coad	PROPN
cjfa-3276	125	2	p.	p.	PROPN
cjfa-3276	125	3	,	,	PUNCT
cjfa-3276	125	4	yourdon	yourdon	PROPN
cjfa-3276	125	5	e.	e.	PROPN
cjfa-3276	125	6	(	(	PUNCT
cjfa-3276	125	7	1991	1991	NUM
cjfa-3276	125	8	)	)	PUNCT
cjfa-3276	125	9	,	,	PUNCT
cjfa-3276	125	10	object	object	NOUN
cjfa-3276	125	11	-	-	PUNCT
cjfa-3276	125	12	oriented	orient	VERB
cjfa-3276	125	13	design	design	NOUN
cjfa-3276	125	14	,	,	PUNCT
cjfa-3276	125	15	prentice	prentice	NOUN
cjfa-3276	125	16	-	-	PUNCT
cjfa-3276	125	17	hall	hall	NOUN
cjfa-3276	125	18	,	,	PUNCT
cjfa-3276	125	19	englewood	englewood	PROPN
cjfa-3276	125	20	cliffs	cliffs	PROPN
cjfa-3276	125	21	.	.	PUNCT
cjfa-3276	126	1	faezipour	faezipour	NOUN
cjfa-3276	126	2	m.	m.	PROPN
cjfa-3276	126	3	,	,	PUNCT
cjfa-3276	126	4	ferreira	ferreira	PROPN
cjfa-3276	126	5	s.	s.	PROPN
cjfa-3276	126	6	(	(	PUNCT
cjfa-3276	126	7	2012	2012	NUM
cjfa-3276	126	8	)	)	PUNCT
cjfa-3276	126	9	,	,	PUNCT
cjfa-3276	126	10	a	a	DET
cjfa-3276	126	11	system	system	NOUN
cjfa-3276	126	12	dynamics	dynamic	NOUN
cjfa-3276	126	13	approach	approach	VERB
cjfa-3276	126	14	to	to	ADP
cjfa-3276	126	15	water	water	NOUN
cjfa-3276	126	16	sustainability	sustainability	NOUN
cjfa-3276	126	17	in	in	ADP
cjfa-3276	126	18	healthcare	healthcare	PROPN
cjfa-3276	126	19	,	,	PUNCT
cjfa-3276	126	20	http://www.highbeam.com/doc/1p3-2813506701.html	http://www.highbeam.com/doc/1p3-2813506701.html	PROPN
cjfa-3276	126	21	(	(	PUNCT
cjfa-3276	126	22	accessed	access	VERB
cjfa-3276	126	23	:	:	PUNCT
cjfa-3276	126	24	29.01.2014	29.01.2014	NUM
cjfa-3276	126	25	)	)	PUNCT
cjfa-3276	126	26	.	.	PUNCT
cjfa-3276	127	1	feltmate	feltmate	PROPN
cjfa-3276	127	2	b.	b.	PROPN
cjfa-3276	127	3	(	(	PUNCT
cjfa-3276	127	4	1997	1997	NUM
cjfa-3276	127	5	)	)	PUNCT
cjfa-3276	127	6	.	.	PUNCT
cjfa-3276	128	1	making	make	VERB
cjfa-3276	128	2	sustainable	sustainable	ADJ
cjfa-3276	128	3	development	development	NOUN
cjfa-3276	128	4	a	a	DET
cjfa-3276	128	5	corporate	corporate	ADJ
cjfa-3276	128	6	reality	reality	NOUN
cjfa-3276	128	7	.	.	PUNCT
cjfa-3276	129	1	cma	cma	NOUN
cjfa-3276	129	2	,	,	PUNCT
cjfa-3276	129	3	71(2	71(2	NUM
cjfa-3276	129	4	)	)	PUNCT
cjfa-3276	129	5	,	,	PUNCT
cjfa-3276	129	6	9–16	9–16	PROPN
cjfa-3276	129	7	.	.	PUNCT
cjfa-3276	130	1	herath	herath	PROPN
cjfa-3276	130	2	g.	g.	PROPN
cjfa-3276	130	3	(	(	PUNCT
cjfa-3276	130	4	2005	2005	NUM
cjfa-3276	130	5	)	)	PUNCT
cjfa-3276	130	6	.	.	PUNCT
cjfa-3276	131	1	sustainable	sustainable	ADJ
cjfa-3276	131	2	development	development	NOUN
cjfa-3276	131	3	and	and	CCONJ
cjfa-3276	131	4	environmental	environmental	ADJ
cjfa-3276	131	5	accounting	accounting	NOUN
cjfa-3276	131	6	:	:	PUNCT
cjfa-3276	131	7	the	the	DET
cjfa-3276	131	8	challenge	challenge	NOUN
cjfa-3276	131	9	to	to	ADP
cjfa-3276	131	10	the	the	DET
cjfa-3276	131	11	economics	economic	NOUN
cjfa-3276	131	12	and	and	CCONJ
cjfa-3276	131	13	accounting	accounting	NOUN
cjfa-3276	131	14	profession	profession	NOUN
cjfa-3276	131	15	.	.	PUNCT
cjfa-3276	132	1	international	international	ADJ
cjfa-3276	132	2	journal	journal	NOUN
cjfa-3276	132	3	of	of	ADP
cjfa-3276	132	4	social	social	ADJ
cjfa-3276	132	5	economics	economic	NOUN
cjfa-3276	132	6	,	,	PUNCT
cjfa-3276	132	7	32(12	32(12	NUM
cjfa-3276	132	8	)	)	PUNCT
cjfa-3276	132	9	,	,	PUNCT
cjfa-3276	132	10	1035–1050	1035–1050	NUM
cjfa-3276	132	11	.	.	PUNCT
cjfa-3276	132	12	http://dx.doi.org/10.1108/03068290510630999	http://dx.doi.org/10.1108/03068290510630999	PROPN
cjfa-3276	132	13	.	.	PUNCT
cjfa-3276	133	1	kasanen	kasanen	PROPN
cjfa-3276	133	2	e.	e.	PROPN
cjfa-3276	133	3	,	,	PUNCT
cjfa-3276	133	4	lukka	lukka	PROPN
cjfa-3276	133	5	k.	k.	PROPN
cjfa-3276	133	6	,	,	PUNCT
cjfa-3276	133	7	siitonen	siitonen	NOUN
cjfa-3276	133	8	a.	a.	NOUN
cjfa-3276	133	9	(	(	PUNCT
cjfa-3276	133	10	1993	1993	NUM
cjfa-3276	133	11	)	)	PUNCT
cjfa-3276	133	12	.	.	PUNCT
cjfa-3276	134	1	the	the	DET
cjfa-3276	134	2	constructive	constructive	ADJ
cjfa-3276	134	3	approach	approach	NOUN
cjfa-3276	134	4	in	in	ADP
cjfa-3276	134	5	management	management	NOUN
cjfa-3276	134	6	accounting	accounting	NOUN
cjfa-3276	134	7	research	research	NOUN
cjfa-3276	134	8	.	.	PUNCT
cjfa-3276	135	1	journal	journal	NOUN
cjfa-3276	135	2	of	of	ADP
cjfa-3276	135	3	management	management	NOUN
cjfa-3276	135	4	accounting	accounting	NOUN
cjfa-3276	135	5	research	research	NOUN
cjfa-3276	135	6	,	,	PUNCT
cjfa-3276	135	7	5	5	NUM
cjfa-3276	135	8	,	,	PUNCT
cjfa-3276	135	9	243–264	243–264	NUM
cjfa-3276	135	10	.	.	PUNCT
cjfa-3276	136	1	labro	labro	PROPN
cjfa-3276	136	2	e.	e.	PROPN
cjfa-3276	136	3	,	,	PUNCT
cjfa-3276	136	4	tuomela	tuomela	PROPN
cjfa-3276	136	5	t.	t.	PROPN
cjfa-3276	136	6	(	(	PUNCT
cjfa-3276	136	7	2003	2003	NUM
cjfa-3276	136	8	)	)	PUNCT
cjfa-3276	136	9	.	.	PUNCT
cjfa-3276	137	1	on	on	ADP
cjfa-3276	137	2	bringing	bring	VERB
cjfa-3276	137	3	more	more	ADJ
cjfa-3276	137	4	action	action	NOUN
cjfa-3276	137	5	into	into	ADP
cjfa-3276	137	6	management	management	NOUN
cjfa-3276	137	7	accounting	accounting	NOUN
cjfa-3276	137	8	research	research	NOUN
cjfa-3276	137	9	:	:	PUNCT
cjfa-3276	137	10	process	process	NOUN
cjfa-3276	137	11	considerations	consideration	NOUN
cjfa-3276	137	12	based	base	VERB
cjfa-3276	137	13	on	on	ADP
cjfa-3276	137	14	two	two	NUM
cjfa-3276	137	15	constructive	constructive	ADJ
cjfa-3276	137	16	case	case	NOUN
cjfa-3276	137	17	studies	study	NOUN
cjfa-3276	137	18	.	.	PUNCT
cjfa-3276	138	1	european	european	ADJ
cjfa-3276	138	2	accounting	accounting	PROPN
cjfa-3276	138	3	review	review	PROPN
cjfa-3276	138	4	,	,	PUNCT
cjfa-3276	138	5	12(3	12(3	NUM
cjfa-3276	138	6	)	)	PUNCT
cjfa-3276	138	7	,	,	PUNCT
cjfa-3276	138	8	409–42	409–42	NOUN
cjfa-3276	138	9	.	.	PUNCT
cjfa-3276	139	1	http://dx.doi.org/10.1080/0963818032000083559	http://dx.doi.org/10.1080/0963818032000083559	PROPN
cjfa-3276	139	2	.	.	PUNCT
cjfa-3276	140	1	martin	martin	PROPN
cjfa-3276	140	2	j.	j.	PROPN
cjfa-3276	140	3	(	(	PUNCT
cjfa-3276	140	4	1993	1993	NUM
cjfa-3276	140	5	)	)	PUNCT
cjfa-3276	140	6	,	,	PUNCT
cjfa-3276	140	7	principles	principle	NOUN
cjfa-3276	140	8	of	of	ADP
cjfa-3276	140	9	object	object	NOUN
cjfa-3276	140	10	-	-	PUNCT
cjfa-3276	140	11	oriented	orient	VERB
cjfa-3276	140	12	analysis	analysis	NOUN
cjfa-3276	140	13	and	and	CCONJ
cjfa-3276	140	14	design	design	NOUN
cjfa-3276	140	15	,	,	PUNCT
cjfa-3276	140	16	prentice	prentice	NOUN
cjfa-3276	140	17	-	-	PUNCT
cjfa-3276	140	18	hall	hall	NOUN
cjfa-3276	140	19	,	,	PUNCT
cjfa-3276	140	20	englewood	englewood	PROPN
cjfa-3276	140	21	cliffs	cliffs	PROPN
cjfa-3276	140	22	.	.	PUNCT
cjfa-3276	141	1	maunders	maunder	NOUN
cjfa-3276	141	2	k.t	k.t	PROPN
cjfa-3276	141	3	.	.	PROPN
cjfa-3276	141	4	,	,	PUNCT
cjfa-3276	141	5	burritt	burritt	PROPN
cjfa-3276	141	6	r.l	r.l	PROPN
cjfa-3276	141	7	.	.	PROPN
cjfa-3276	141	8	(	(	PUNCT
cjfa-3276	141	9	1991	1991	NUM
cjfa-3276	141	10	)	)	PUNCT
cjfa-3276	141	11	.	.	PUNCT
cjfa-3276	142	1	accounting	accounting	NOUN
cjfa-3276	142	2	and	and	CCONJ
cjfa-3276	142	3	ecological	ecological	ADJ
cjfa-3276	142	4	crisis	crisis	NOUN
cjfa-3276	142	5	.	.	PUNCT
cjfa-3276	143	1	accounting	accounting	NOUN
cjfa-3276	143	2	.	.	PUNCT
cjfa-3276	144	1	auditing	auditing	NOUN
cjfa-3276	144	2	and	and	CCONJ
cjfa-3276	144	3	accountability	accountability	NOUN
cjfa-3276	144	4	,	,	PUNCT
cjfa-3276	144	5	4(3	4(3	NUM
cjfa-3276	144	6	)	)	PUNCT
cjfa-3276	144	7	,	,	PUNCT
cjfa-3276	144	8	9–26	9–26	NOUN
cjfa-3276	144	9	.	.	PUNCT
cjfa-3276	145	1	http://dx.doi.org/10.1108/09513579110003277	http://dx.doi.org/10.1108/09513579110003277	PROPN
cjfa-3276	145	2	.	.	PUNCT
cjfa-3276	146	1	rybarczyk	rybarczyk	PROPN
cjfa-3276	146	2	k.	k.	PROPN
cjfa-3276	146	3	,	,	PUNCT
cjfa-3276	146	4	borowski	borowski	PROPN
cjfa-3276	146	5	s.	s.	PROPN
cjfa-3276	146	6	,	,	PUNCT
cjfa-3276	146	7	świderska	świderska	PROPN
cjfa-3276	146	8	g.k	g.k	PROPN
cjfa-3276	146	9	.	.	PROPN
cjfa-3276	146	10	(	(	PUNCT
cjfa-3276	146	11	2006	2006	NUM
cjfa-3276	146	12	)	)	PUNCT
cjfa-3276	146	13	,	,	PUNCT
cjfa-3276	146	14	an	an	DET
cjfa-3276	146	15	object	object	NOUN
cjfa-3276	146	16	-	-	PUNCT
cjfa-3276	146	17	oriented	orient	VERB
cjfa-3276	146	18	approach	approach	NOUN
cjfa-3276	146	19	to	to	ADP
cjfa-3276	146	20	designing	design	VERB
cjfa-3276	146	21	activity	activity	NOUN
cjfa-3276	146	22	-	-	PUNCT
cjfa-3276	146	23	based	base	VERB
cjfa-3276	146	24	information	information	NOUN
cjfa-3276	146	25	systems	system	NOUN
cjfa-3276	146	26	,	,	PUNCT
cjfa-3276	146	27	29th	29th	ADJ
cjfa-3276	146	28	annual	annual	ADJ
cjfa-3276	146	29	congress	congress	NOUN
cjfa-3276	146	30	of	of	ADP
cjfa-3276	146	31	the	the	DET
cjfa-3276	146	32	european	european	PROPN
cjfa-3276	146	33	accounting	accounting	PROPN
cjfa-3276	146	34	association	association	PROPN
cjfa-3276	146	35	,	,	PUNCT
cjfa-3276	146	36	dublin	dublin	PROPN
cjfa-3276	146	37	,	,	PUNCT
cjfa-3276	146	38	march	march	PROPN
cjfa-3276	146	39	22–24	22–24	NUM
cjfa-3276	146	40	.	.	PUNCT
cjfa-3276	147	1	stappen	stappen	PROPN
cjfa-3276	147	2	r.k	r.k	PROPN
cjfa-3276	147	3	.	.	PROPN
cjfa-3276	147	4	(	(	PUNCT
cjfa-3276	147	5	2008	2008	NUM
cjfa-3276	147	6	)	)	PUNCT
cjfa-3276	147	7	,	,	PUNCT
cjfa-3276	147	8	a	a	DET
cjfa-3276	147	9	sustainable	sustainable	ADJ
cjfa-3276	147	10	world	world	NOUN
cjfa-3276	147	11	is	be	AUX
cjfa-3276	147	12	possible	possible	ADJ
cjfa-3276	147	13	problemlösungen	problemlösungen	NOUN
cjfa-3276	147	14	für	für	NOUN
cjfa-3276	147	15	das	das	PROPN
cjfa-3276	147	16	21	21	NUM
cjfa-3276	147	17	.	.	PUNCT
cjfa-3276	148	1	jahrhundert	jahrhundert	PROPN
cjfa-3276	148	2	mit	mit	PROPN
cjfa-3276	148	3	dem	dem	ADJ
cjfa-3276	148	4	wise	wise	ADJ
cjfa-3276	148	5	-	-	PUNCT
cjfa-3276	148	6	consensus	consensus	NOUN
cjfa-3276	148	7	verfahren	verfahren	NOUN
cjfa-3276	148	8	,	,	PUNCT
cjfa-3276	148	9	www.faape.org/wise-consensus-4-2008.pdf	www.faape.org/wise-consensus-4-2008.pdf	NOUN
cjfa-3276	148	10	(	(	PUNCT
cjfa-3276	148	11	accessed	access	VERB
cjfa-3276	148	12	:	:	PUNCT
cjfa-3276	148	13	29.01.2014	29.01.2014	NUM
cjfa-3276	148	14	)	)	PUNCT
cjfa-3276	148	15	.	.	PUNCT
cjfa-3276	149	1	świderska	świderska	PROPN
cjfa-3276	149	2	g.k	g.k	PROPN
cjfa-3276	149	3	.	.	PROPN
cjfa-3276	150	1	(	(	PUNCT
cjfa-3276	150	2	ed	ed	NOUN
cjfa-3276	150	3	.	.	PUNCT
cjfa-3276	150	4	)	)	PUNCT
cjfa-3276	151	1	(	(	PUNCT
cjfa-3276	151	2	2004	2004	NUM
cjfa-3276	151	3	)	)	PUNCT
cjfa-3276	151	4	,	,	PUNCT
cjfa-3276	151	5	obiektowy	obiektowy	NOUN
cjfa-3276	151	6	rachunek	rachunek	ADJ
cjfa-3276	151	7	kosztów	kosztów	PROPN
cjfa-3276	151	8	działań	działań	NOUN
cjfa-3276	151	9	–	–	PUNCT
cjfa-3276	151	10	koncepcja	koncepcja	ADV
cjfa-3276	151	11	i	i	PRON
cjfa-3276	151	12	wykorzystanie	wykorzystanie	VERB
cjfa-3276	151	13	,	,	PUNCT
cjfa-3276	151	14	monografie	monografie	PROPN
cjfa-3276	151	15	i	i	PRON
cjfa-3276	151	16	opracowania	opracowania	PROPN
cjfa-3276	151	17	,	,	PUNCT
cjfa-3276	151	18	526	526	NUM
cjfa-3276	151	19	,	,	PUNCT
cjfa-3276	151	20	sgh	sgh	PROPN
cjfa-3276	151	21	,	,	PUNCT
cjfa-3276	151	22	warszawa	warszawa	PROPN
cjfa-3276	151	23	.	.	PUNCT
cjfa-3276	152	1	świderska	świderska	PROPN
cjfa-3276	152	2	g.k	g.k	PROPN
cjfa-3276	152	3	.	.	PROPN
cjfa-3276	152	4	,	,	PUNCT
cjfa-3276	152	5	pielaszek	pielaszek	PROPN
cjfa-3276	152	6	m.	m.	NOUN
cjfa-3276	152	7	(	(	PUNCT
cjfa-3276	152	8	2001	2001	NUM
cjfa-3276	152	9	)	)	PUNCT
cjfa-3276	152	10	,	,	PUNCT
cjfa-3276	152	11	wdrożenie	wdrożenie	VERB
cjfa-3276	152	12	koncepcji	koncepcji	ADV
cjfa-3276	152	13	rachunku	rachunku	VERB
cjfa-3276	152	14	kosztów	kosztów	PROPN
cjfa-3276	152	15	działań	działań	PROPN
cjfa-3276	152	16	(	(	PUNCT
cjfa-3276	152	17	activity	activity	NOUN
cjfa-3276	152	18	based	base	VERB
cjfa-3276	152	19	costing	costing	NOUN
cjfa-3276	152	20	)	)	PUNCT
cjfa-3276	152	21	w	w	PROPN
cjfa-3276	152	22	przedsiębiorstwie	przedsiębiorstwie	PROPN
cjfa-3276	152	23	z	z	PROPN
cjfa-3276	152	24	branży	branży	PROPN
cjfa-3276	152	25	farmaceutycznej	farmaceutycznej	PROPN
cjfa-3276	152	26	,	,	PUNCT
cjfa-3276	152	27	akademia	akademia	ADJ
cjfa-3276	152	28	ekonomiczna	ekonomiczna	PROPN
cjfa-3276	152	29	w	w	PROPN
cjfa-3276	152	30	krakowie	krakowie	PROPN
cjfa-3276	152	31	zjazd	zjazd	PROPN
cjfa-3276	152	32	katedr	katedr	PROPN
cjfa-3276	152	33	rachunkowości	rachunkowości	PROPN
cjfa-3276	152	34	,	,	PUNCT
cjfa-3276	152	35	kraków	kraków	PROPN
cjfa-3276	152	36	.	.	PUNCT
cjfa-3276	153	1	świderska	świderska	PROPN
cjfa-3276	153	2	g.k	g.k	PROPN
cjfa-3276	153	3	.	.	PROPN
cjfa-3276	153	4	,	,	PUNCT
cjfa-3276	153	5	raulinajtys	raulinajtys	NOUN
cjfa-3276	153	6	m.	m.	NOUN
cjfa-3276	153	7	(	(	PUNCT
cjfa-3276	153	8	2009	2009	NUM
cjfa-3276	153	9	)	)	PUNCT
cjfa-3276	153	10	.	.	PUNCT
cjfa-3276	154	1	rachunek	rachunek	ADJ
cjfa-3276	154	2	kosztów	kosztów	PROPN
cjfa-3276	154	3	działań	działań	PROPN
cjfa-3276	154	4	jako	jako	PROPN
cjfa-3276	154	5	podstawa	podstawa	PROPN
cjfa-3276	154	6	wyceny	wyceny	VERB
cjfa-3276	154	7	usług	usług	NOUN
cjfa-3276	154	8	.	.	PUNCT
cjfa-3276	155	1	zeszyty	zeszyty	PROPN
cjfa-3276	155	2	teoretyczne	teoretyczne	PROPN
cjfa-3276	155	3	rachunkowości	rachunkowości	PROPN
cjfa-3276	155	4	,	,	PUNCT
cjfa-3276	155	5	49(105	49(105	ADJ
cjfa-3276	155	6	)	)	PUNCT
cjfa-3276	155	7	,	,	PUNCT
cjfa-3276	155	8	255–267	255–267	NUM
cjfa-3276	155	9	.	.	PUNCT
cjfa-3276	156	1	świderska	świderska	PROPN
cjfa-3276	156	2	g.k	g.k	PROPN
cjfa-3276	156	3	.	.	PROPN
cjfa-3276	156	4	,	,	PUNCT
cjfa-3276	156	5	rybarczyk	rybarczyk	PROPN
cjfa-3276	156	6	k.	k.	PROPN
cjfa-3276	156	7	,	,	PUNCT
cjfa-3276	156	8	pielaszek	pielaszek	PROPN
cjfa-3276	156	9	m.	m.	NOUN
cjfa-3276	156	10	(	(	PUNCT
cjfa-3276	156	11	2002	2002	NUM
cjfa-3276	156	12	)	)	PUNCT
cjfa-3276	156	13	.	.	PUNCT
cjfa-3276	157	1	obiektowy	obiektowy	PROPN
cjfa-3276	157	2	rachunek	rachunek	ADJ
cjfa-3276	157	3	kosztów	kosztów	NOUN
cjfa-3276	157	4	.	.	PUNCT
cjfa-3276	158	1	zeszyty	zeszyty	VERB
cjfa-3276	158	2	teoretyczne	teoretyczne	PROPN
cjfa-3276	158	3	rachunkowości	rachunkowości	PROPN
cjfa-3276	158	4	.	.	PUNCT
cjfa-3276	159	1	8(64	8(64	NUM
cjfa-3276	159	2	)	)	PUNCT
cjfa-3276	159	3	,	,	PUNCT
cjfa-3276	159	4	223–228	223–228	NUM
cjfa-3276	159	5	.	.	PUNCT
cjfa-3276	160	1	yourdon	yourdon	PROPN
cjfa-3276	160	2	e.	e.	PROPN
cjfa-3276	160	3	,	,	PUNCT
cjfa-3276	160	4	argila	argila	ADV
cjfa-3276	160	5	c.	c.	NOUN
cjfa-3276	160	6	(	(	PUNCT
cjfa-3276	160	7	2000	2000	NUM
cjfa-3276	160	8	)	)	PUNCT
cjfa-3276	160	9	,	,	PUNCT
cjfa-3276	160	10	analiza	analiza	NOUN
cjfa-3276	160	11	obiektowa	obiektowa	PROPN
cjfa-3276	160	12	i	i	PRON
cjfa-3276	160	13	projektowanie	projektowanie	VERB
cjfa-3276	160	14	:	:	PUNCT
cjfa-3276	160	15	przykłady	przykłady	PROPN
cjfa-3276	160	16	zastosowań	zastosowań	PROPN
cjfa-3276	160	17	,	,	PUNCT
cjfa-3276	160	18	wydawnictwa	wydawnictwa	VERB
cjfa-3276	160	19	naukowo	naukowo	PROPN
cjfa-3276	160	20	-	-	NOUN
cjfa-3276	160	21	techniczne	techniczne	NOUN
cjfa-3276	160	22	,	,	PUNCT
cjfa-3276	160	23	warszawa	warszawa	PROPN
cjfa-3276	160	24	.	.	PUNCT