id	sid	tid	token	lemma	pos
cjfa-52250	1	1	for	for	SCONJ
cjfa-52250	1	2	authors	author	NOUN
cjfa-52250	1	3	peer	peer	VERB
cjfa-52250	1	4	review	review	NOUN
cjfa-52250	1	5	processpeer	processpeer	NOUN
cjfa-52250	1	6	review	review	NOUN
cjfa-52250	1	7	process	process	NOUN
cjfa-52250	1	8	the	the	DET
cjfa-52250	1	9	procedures	procedure	NOUN
cjfa-52250	1	10	governing	govern	VERB
cjfa-52250	1	11	the	the	DET
cjfa-52250	1	12	review	review	NOUN
cjfa-52250	1	13	process	process	NOUN
cjfa-52250	1	14	of	of	ADP
cjfa-52250	1	15	articles	article	NOUN
cjfa-52250	1	16	submitted	submit	VERB
cjfa-52250	1	17	for	for	ADP
cjfa-52250	1	18	publication	publication	NOUN
cjfa-52250	1	19	in	in	ADP
cjfa-52250	1	20	the	the	DET
cjfa-52250	1	21	copernican	copernican	PROPN
cjfa-52250	1	22	journal	journal	PROPN
cjfa-52250	1	23	of	of	ADP
cjfa-52250	1	24	finance	finance	PROPN
cjfa-52250	1	25	&	&	CCONJ
cjfa-52250	1	26	accounting	accounting	NOUN
cjfa-52250	1	27	meets	meet	VERB
cjfa-52250	1	28	the	the	DET
cjfa-52250	1	29	guidelines	guideline	NOUN
cjfa-52250	1	30	of	of	ADP
cjfa-52250	1	31	the	the	DET
cjfa-52250	1	32	announcement	announcement	NOUN
cjfa-52250	1	33	of	of	ADP
cjfa-52250	1	34	the	the	DET
cjfa-52250	1	35	ministry	ministry	PROPN
cjfa-52250	1	36	of	of	ADP
cjfa-52250	1	37	science	science	PROPN
cjfa-52250	1	38	and	and	CCONJ
cjfa-52250	1	39	higher	high	ADJ
cjfa-52250	1	40	education	education	NOUN
cjfa-52250	1	41	from	from	ADP
cjfa-52250	1	42	2	2	NUM
cjfa-52250	1	43	june	june	PROPN
cjfa-52250	1	44	2015	2015	NUM
cjfa-52250	1	45	on	on	ADP
cjfa-52250	1	46	the	the	DET
cjfa-52250	1	47	criteria	criterion	NOUN
cjfa-52250	1	48	and	and	CCONJ
cjfa-52250	1	49	evaluation	evaluation	NOUN
cjfa-52250	1	50	of	of	ADP
cjfa-52250	1	51	scientific	scientific	ADJ
cjfa-52250	1	52	journals	journal	NOUN
cjfa-52250	1	53	.	.	PUNCT
cjfa-52250	2	1	the	the	DET
cjfa-52250	2	2	procedure	procedure	NOUN
cjfa-52250	2	3	of	of	ADP
cjfa-52250	2	4	the	the	DET
cjfa-52250	2	5	review	review	NOUN
cjfa-52250	2	6	process	process	NOUN
cjfa-52250	2	7	considers	consider	VERB
cjfa-52250	2	8	the	the	DET
cjfa-52250	2	9	following	follow	VERB
cjfa-52250	2	10	rules	rule	NOUN
cjfa-52250	2	11	:	:	PUNCT
cjfa-52250	2	12	■	■	PUNCT
cjfa-52250	2	13	at	at	ADV
cjfa-52250	2	14	least	least	ADV
cjfa-52250	2	15	two	two	NUM
cjfa-52250	2	16	independent	independent	ADJ
cjfa-52250	2	17	reviewers	reviewer	NOUN
cjfa-52250	2	18	representing	represent	VERB
cjfa-52250	2	19	a	a	DET
cjfa-52250	2	20	scientific	scientific	ADJ
cjfa-52250	2	21	unit	unit	NOUN
cjfa-52250	2	22	other	other	ADJ
cjfa-52250	2	23	than	than	ADP
cjfa-52250	2	24	the	the	DET
cjfa-52250	2	25	one	one	NOUN
cjfa-52250	2	26	affiliated	affiliate	VERB
cjfa-52250	2	27	with	with	ADP
cjfa-52250	2	28	the	the	DET
cjfa-52250	2	29	author	author	NOUN
cjfa-52250	2	30	are	be	AUX
cjfa-52250	2	31	appointed	appoint	VERB
cjfa-52250	2	32	to	to	PART
cjfa-52250	2	33	evaluate	evaluate	VERB
cjfa-52250	2	34	the	the	DET
cjfa-52250	2	35	submitted	submit	VERB
cjfa-52250	2	36	article	article	NOUN
cjfa-52250	2	37	,	,	PUNCT
cjfa-52250	2	38	■	■	PUNCT
cjfa-52250	2	39	all	all	DET
cjfa-52250	2	40	information	information	NOUN
cjfa-52250	2	41	identifying	identify	VERB
cjfa-52250	2	42	the	the	DET
cjfa-52250	2	43	author	author	NOUN
cjfa-52250	2	44	(	(	PUNCT
cjfa-52250	2	45	authors	author	NOUN
cjfa-52250	2	46	)	)	PUNCT
cjfa-52250	2	47	and	and	CCONJ
cjfa-52250	2	48	reviewers	reviewer	NOUN
cjfa-52250	2	49	is	be	AUX
cjfa-52250	2	50	removed	remove	VERB
cjfa-52250	2	51	and	and	CCONJ
cjfa-52250	2	52	the	the	DET
cjfa-52250	2	53	principles	principle	NOUN
cjfa-52250	2	54	of	of	ADP
cjfa-52250	2	55	a	a	DET
cjfa-52250	2	56	double	double	ADJ
cjfa-52250	2	57	-	-	PUNCT
cjfa-52250	2	58	blind	blind	ADJ
cjfa-52250	2	59	review	review	NOUN
cjfa-52250	2	60	process	process	NOUN
cjfa-52250	2	61	are	be	AUX
cjfa-52250	2	62	followed	follow	VERB
cjfa-52250	2	63	;	;	PUNCT
cjfa-52250	2	64	in	in	ADP
cjfa-52250	2	65	other	other	ADJ
cjfa-52250	2	66	cases	case	NOUN
cjfa-52250	2	67	the	the	DET
cjfa-52250	2	68	reviewer	reviewer	NOUN
cjfa-52250	2	69	signs	sign	VERB
cjfa-52250	2	70	a	a	DET
cjfa-52250	2	71	declaration	declaration	NOUN
cjfa-52250	2	72	on	on	ADP
cjfa-52250	2	73	the	the	DET
cjfa-52250	2	74	non	non	NOUN
cjfa-52250	2	75	-	-	NOUN
cjfa-52250	2	76	occurrence	occurrence	NOUN
cjfa-52250	2	77	of	of	ADP
cjfa-52250	2	78	a	a	DET
cjfa-52250	2	79	conflict	conflict	NOUN
cjfa-52250	2	80	of	of	ADP
cjfa-52250	2	81	interest	interest	NOUN
cjfa-52250	2	82	;	;	PUNCT
cjfa-52250	2	83	a	a	DET
cjfa-52250	2	84	conflict	conflict	NOUN
cjfa-52250	2	85	of	of	ADP
cjfa-52250	2	86	interest	interest	NOUN
cjfa-52250	2	87	is	be	AUX
cjfa-52250	2	88	defined	define	VERB
cjfa-52250	2	89	here	here	ADV
cjfa-52250	2	90	as	as	ADP
cjfa-52250	2	91	any	any	DET
cjfa-52250	2	92	direct	direct	ADJ
cjfa-52250	2	93	personal	personal	ADJ
cjfa-52250	2	94	relationship	relationship	NOUN
cjfa-52250	2	95	holding	hold	VERB
cjfa-52250	2	96	between	between	ADP
cjfa-52250	2	97	the	the	DET
cjfa-52250	2	98	reviewer	reviewer	NOUN
cjfa-52250	2	99	and	and	CCONJ
cjfa-52250	2	100	the	the	DET
cjfa-52250	2	101	author	author	NOUN
cjfa-52250	2	102	(	(	PUNCT
cjfa-52250	2	103	in	in	ADP
cjfa-52250	2	104	particular	particular	ADJ
cjfa-52250	2	105	,	,	PUNCT
cjfa-52250	2	106	such	such	ADJ
cjfa-52250	2	107	relationships	relationship	NOUN
cjfa-52250	2	108	as	as	ADP
cjfa-52250	2	109	kinship	kinship	NOUN
cjfa-52250	2	110	of	of	ADP
cjfa-52250	2	111	the	the	DET
cjfa-52250	2	112	second	second	ADJ
cjfa-52250	2	113	degree	degree	NOUN
cjfa-52250	2	114	,	,	PUNCT
cjfa-52250	2	115	or	or	CCONJ
cjfa-52250	2	116	marriage	marriage	NOUN
cjfa-52250	2	117	)	)	PUNCT
cjfa-52250	2	118	,	,	PUNCT
cjfa-52250	2	119	relationships	relationship	NOUN
cjfa-52250	2	120	resulting	result	VERB
cjfa-52250	2	121	from	from	ADP
cjfa-52250	2	122	professional	professional	ADJ
cjfa-52250	2	123	dependence	dependence	NOUN
cjfa-52250	2	124	or	or	CCONJ
cjfa-52250	2	125	from	from	ADP
cjfa-52250	2	126	any	any	DET
cjfa-52250	2	127	scientific	scientific	ADJ
cjfa-52250	2	128	cooperation	cooperation	NOUN
cjfa-52250	2	129	conducted	conduct	VERB
cjfa-52250	2	130	within	within	ADP
cjfa-52250	2	131	two	two	NUM
cjfa-52250	2	132	years	year	NOUN
cjfa-52250	2	133	preceding	precede	VERB
cjfa-52250	2	134	the	the	DET
cjfa-52250	2	135	year	year	NOUN
cjfa-52250	2	136	in	in	ADP
cjfa-52250	2	137	which	which	PRON
cjfa-52250	2	138	the	the	DET
cjfa-52250	2	139	review	review	NOUN
cjfa-52250	2	140	was	be	AUX
cjfa-52250	2	141	made	make	VERB
cjfa-52250	2	142	,	,	PUNCT
cjfa-52250	2	143	■	■	PUNCT
cjfa-52250	2	144	a	a	DET
cjfa-52250	2	145	written	write	VERB
cjfa-52250	2	146	review	review	NOUN
cjfa-52250	2	147	explicitly	explicitly	ADV
cjfa-52250	2	148	states	state	VERB
cjfa-52250	2	149	the	the	DET
cjfa-52250	2	150	conditions	condition	NOUN
cjfa-52250	2	151	on	on	ADP
cjfa-52250	2	152	which	which	PRON
cjfa-52250	2	153	an	an	DET
cjfa-52250	2	154	article	article	NOUN
cjfa-52250	2	155	should	should	AUX
cjfa-52250	2	156	be	be	AUX
cjfa-52250	2	157	accepted	accept	VERB
cjfa-52250	2	158	for	for	ADP
cjfa-52250	2	159	publication	publication	NOUN
cjfa-52250	2	160	or	or	CCONJ
cjfa-52250	2	161	informs	inform	VERB
cjfa-52250	2	162	of	of	ADP
cjfa-52250	2	163	rejection	rejection	NOUN
cjfa-52250	2	164	,	,	PUNCT
cjfa-52250	2	165	■	■	PUNCT
cjfa-52250	2	166	the	the	DET
cjfa-52250	2	167	qualification	qualification	NOUN
cjfa-52250	2	168	criteria	criterion	NOUN
cjfa-52250	2	169	and	and	CCONJ
cjfa-52250	2	170	a	a	DET
cjfa-52250	2	171	review	review	NOUN
cjfa-52250	2	172	form	form	NOUN
cjfa-52250	2	173	are	be	AUX
cjfa-52250	2	174	available	available	ADJ
cjfa-52250	2	175	at	at	ADP
cjfa-52250	2	176	the	the	DET
cjfa-52250	2	177	journal	journal	NOUN
cjfa-52250	2	178	’s	’s	PART
cjfa-52250	2	179	website	website	NOUN
cjfa-52250	2	180	,	,	PUNCT
cjfa-52250	2	181	■	■	PUNCT
cjfa-52250	2	182	names	name	NOUN
cjfa-52250	2	183	of	of	ADP
cjfa-52250	2	184	reviewers	reviewer	NOUN
cjfa-52250	2	185	who	who	PRON
cjfa-52250	2	186	evaluated	evaluate	VERB
cjfa-52250	2	187	specific	specific	ADJ
cjfa-52250	2	188	publications	publication	NOUN
cjfa-52250	2	189	or	or	CCONJ
cjfa-52250	2	190	issues	issue	NOUN
cjfa-52250	2	191	are	be	AUX
cjfa-52250	2	192	not	not	PART
cjfa-52250	2	193	disclosed	disclose	VERB
cjfa-52250	2	194	.	.	PUNCT
cjfa-52250	3	1	based	base	VERB
cjfa-52250	3	2	on	on	ADP
cjfa-52250	3	3	the	the	DET
cjfa-52250	3	4	evaluations	evaluation	NOUN
cjfa-52250	3	5	received	receive	VERB
cjfa-52250	3	6	from	from	ADP
cjfa-52250	3	7	reviewers	reviewer	NOUN
cjfa-52250	3	8	the	the	DET
cjfa-52250	3	9	editorial	editorial	ADJ
cjfa-52250	3	10	board	board	NOUN
cjfa-52250	3	11	decides	decide	VERB
cjfa-52250	3	12	whether	whether	SCONJ
cjfa-52250	3	13	the	the	DET
cjfa-52250	3	14	article	article	NOUN
cjfa-52250	3	15	should	should	AUX
cjfa-52250	3	16	be	be	AUX
cjfa-52250	3	17	accepted	accept	VERB
cjfa-52250	3	18	for	for	ADP
cjfa-52250	3	19	publishing	publishing	NOUN
cjfa-52250	3	20	,	,	PUNCT
cjfa-52250	3	21	rejected	reject	VERB
cjfa-52250	3	22	or	or	CCONJ
cjfa-52250	3	23	returned	return	VERB
cjfa-52250	3	24	to	to	ADP
cjfa-52250	3	25	the	the	DET
cjfa-52250	3	26	author	author	NOUN
cjfa-52250	3	27	for	for	ADP
cjfa-52250	3	28	revision	revision	NOUN
cjfa-52250	3	29	.	.	PUNCT
cjfa-52250	4	1	for	for	ADP
cjfa-52250	4	2	authors9494	authors9494	PROPN
cjfa-52250	4	3	after	after	ADP
cjfa-52250	4	4	the	the	DET
cjfa-52250	4	5	reception	reception	NOUN
cjfa-52250	4	6	of	of	ADP
cjfa-52250	4	7	the	the	DET
cjfa-52250	4	8	reviewers	reviewer	NOUN
cjfa-52250	4	9	’	’	PART
cjfa-52250	4	10	comments	comment	NOUN
cjfa-52250	4	11	,	,	PUNCT
cjfa-52250	4	12	the	the	DET
cjfa-52250	4	13	author	author	NOUN
cjfa-52250	4	14	is	be	AUX
cjfa-52250	4	15	obliged	oblige	VERB
cjfa-52250	4	16	to	to	PART
cjfa-52250	4	17	respond	respond	VERB
cjfa-52250	4	18	within	within	ADP
cjfa-52250	4	19	a	a	DET
cjfa-52250	4	20	time	time	NOUN
cjfa-52250	4	21	period	period	NOUN
cjfa-52250	4	22	specified	specify	VERB
cjfa-52250	4	23	by	by	ADP
cjfa-52250	4	24	the	the	DET
cjfa-52250	4	25	editorial	editorial	ADJ
cjfa-52250	4	26	board	board	NOUN
cjfa-52250	4	27	.	.	PUNCT
cjfa-52250	5	1	failure	failure	NOUN
cjfa-52250	5	2	to	to	PART
cjfa-52250	5	3	meet	meet	VERB
cjfa-52250	5	4	a	a	DET
cjfa-52250	5	5	specified	specify	VERB
cjfa-52250	5	6	deadline	deadline	NOUN
cjfa-52250	5	7	will	will	AUX
cjfa-52250	5	8	be	be	AUX
cjfa-52250	5	9	deemed	deem	VERB
cjfa-52250	5	10	as	as	ADP
cjfa-52250	5	11	resignation	resignation	NOUN
cjfa-52250	5	12	from	from	ADP
cjfa-52250	5	13	publication	publication	NOUN
cjfa-52250	5	14	.	.	PUNCT
cjfa-52250	6	1	focus	focus	NOUN
cjfa-52250	6	2	and	and	CCONJ
cjfa-52250	6	3	scope	scope	NOUN
cjfa-52250	6	4	of	of	ADP
cjfa-52250	6	5	the	the	DET
cjfa-52250	6	6	journal	journal	NOUN
cjfa-52250	6	7	,	,	PUNCT
cjfa-52250	6	8	focus	focus	NOUN
cjfa-52250	6	9	and	and	CCONJ
cjfa-52250	6	10	scope	scope	NOUN
cjfa-52250	6	11	of	of	ADP
cjfa-52250	6	12	the	the	DET
cjfa-52250	6	13	journal	journal	NOUN
cjfa-52250	6	14	,	,	PUNCT
cjfa-52250	6	15	its	its	PRON
cjfa-52250	6	16	target	target	NOUN
cjfa-52250	6	17	group	group	NOUN
cjfa-52250	6	18	and	and	CCONJ
cjfa-52250	6	19	rules	rule	NOUN
cjfa-52250	6	20	of	of	ADP
cjfa-52250	6	21	cooperation	cooperation	NOUN
cjfa-52250	6	22	with	with	ADP
cjfa-52250	6	23	authorsits	authorsit	NOUN
cjfa-52250	6	24	target	target	VERB
cjfa-52250	6	25	group	group	NOUN
cjfa-52250	6	26	and	and	CCONJ
cjfa-52250	6	27	rules	rule	NOUN
cjfa-52250	6	28	of	of	ADP
cjfa-52250	6	29	cooperation	cooperation	NOUN
cjfa-52250	6	30	with	with	ADP
cjfa-52250	6	31	authors	author	NOUN
cjfa-52250	6	32	the	the	DET
cjfa-52250	6	33	copernican	copernican	PROPN
cjfa-52250	6	34	journal	journal	PROPN
cjfa-52250	6	35	of	of	ADP
cjfa-52250	6	36	finance	finance	PROPN
cjfa-52250	6	37	&	&	CCONJ
cjfa-52250	6	38	accounting	accounting	NOUN
cjfa-52250	6	39	is	be	AUX
cjfa-52250	6	40	a	a	DET
cjfa-52250	6	41	scientific	scientific	ADJ
cjfa-52250	6	42	journal	journal	NOUN
cjfa-52250	6	43	created	create	VERB
cjfa-52250	6	44	by	by	ADP
cjfa-52250	6	45	the	the	DET
cjfa-52250	6	46	department	department	PROPN
cjfa-52250	6	47	of	of	ADP
cjfa-52250	6	48	finance	finance	NOUN
cjfa-52250	6	49	management	management	NOUN
cjfa-52250	6	50	and	and	CCONJ
cjfa-52250	6	51	the	the	DET
cjfa-52250	6	52	department	department	NOUN
cjfa-52250	6	53	of	of	ADP
cjfa-52250	6	54	accounting	accounting	NOUN
cjfa-52250	6	55	in	in	ADP
cjfa-52250	6	56	the	the	DET
cjfa-52250	6	57	faculty	faculty	NOUN
cjfa-52250	6	58	of	of	ADP
cjfa-52250	6	59	economic	economic	ADJ
cjfa-52250	6	60	sciences	science	NOUN
cjfa-52250	6	61	and	and	CCONJ
cjfa-52250	6	62	management	management	NOUN
cjfa-52250	6	63	of	of	ADP
cjfa-52250	6	64	nicolaus	nicolaus	PROPN
cjfa-52250	6	65	copernicus	copernicus	PROPN
cjfa-52250	6	66	university	university	PROPN
cjfa-52250	6	67	in	in	ADP
cjfa-52250	6	68	toruń	toruń	PROPN
cjfa-52250	6	69	.	.	PUNCT
cjfa-52250	7	1	the	the	DET
cjfa-52250	7	2	journal	journal	PROPN
cjfa-52250	7	3	serves	serve	VERB
cjfa-52250	7	4	for	for	ADP
cjfa-52250	7	5	the	the	DET
cjfa-52250	7	6	development	development	NOUN
cjfa-52250	7	7	of	of	ADP
cjfa-52250	7	8	the	the	DET
cjfa-52250	7	9	science	science	NOUN
cjfa-52250	7	10	of	of	ADP
cjfa-52250	7	11	finance	finance	NOUN
cjfa-52250	7	12	as	as	ADP
cjfa-52250	7	13	a	a	DET
cjfa-52250	7	14	forum	forum	NOUN
cjfa-52250	7	15	of	of	ADP
cjfa-52250	7	16	presentations	presentation	NOUN
cjfa-52250	7	17	and	and	CCONJ
cjfa-52250	7	18	analyses	analysis	NOUN
cjfa-52250	7	19	of	of	ADP
cjfa-52250	7	20	scientific	scientific	ADJ
cjfa-52250	7	21	working	work	VERB
cjfa-52250	7	22	papers	paper	NOUN
cjfa-52250	7	23	in	in	ADP
cjfa-52250	7	24	the	the	DET
cjfa-52250	7	25	scope	scope	NOUN
cjfa-52250	7	26	of	of	ADP
cjfa-52250	7	27	finance	finance	NOUN
cjfa-52250	7	28	and	and	CCONJ
cjfa-52250	7	29	accounting	accounting	NOUN
cjfa-52250	7	30	in	in	ADP
cjfa-52250	7	31	the	the	DET
cjfa-52250	7	32	international	international	ADJ
cjfa-52250	7	33	dimension	dimension	NOUN
cjfa-52250	7	34	.	.	PUNCT
cjfa-52250	8	1	it	it	PRON
cjfa-52250	8	2	is	be	AUX
cjfa-52250	8	3	dedicated	dedicate	VERB
cjfa-52250	8	4	to	to	ADP
cjfa-52250	8	5	theoreticians	theoretician	NOUN
cjfa-52250	8	6	and	and	CCONJ
cjfa-52250	8	7	also	also	ADV
cjfa-52250	8	8	practitioners	practitioner	NOUN
cjfa-52250	8	9	who	who	PRON
cjfa-52250	8	10	decided	decide	VERB
cjfa-52250	8	11	to	to	PART
cjfa-52250	8	12	meet	meet	VERB
cjfa-52250	8	13	a	a	DET
cjfa-52250	8	14	challenge	challenge	NOUN
cjfa-52250	8	15	of	of	ADP
cjfa-52250	8	16	obtaining	obtain	VERB
cjfa-52250	8	17	scientific	scientific	ADJ
cjfa-52250	8	18	degrees	degree	NOUN
cjfa-52250	8	19	in	in	ADP
cjfa-52250	8	20	finance	finance	NOUN
cjfa-52250	8	21	.	.	PUNCT
cjfa-52250	9	1	since	since	SCONJ
cjfa-52250	9	2	2014	2014	NUM
cjfa-52250	9	3	,	,	PUNCT
cjfa-52250	9	4	the	the	DET
cjfa-52250	9	5	copernican	copernican	PROPN
cjfa-52250	9	6	journal	journal	PROPN
cjfa-52250	9	7	of	of	ADP
cjfa-52250	9	8	finance	finance	PROPN
cjfa-52250	9	9	&	&	CCONJ
cjfa-52250	9	10	accounting	accounting	PROPN
cjfa-52250	9	11	publishes	publishe	NOUN
cjfa-52250	9	12	articles	article	NOUN
cjfa-52250	9	13	(	(	PUNCT
cjfa-52250	9	14	in	in	ADP
cjfa-52250	9	15	english	english	ADJ
cjfa-52250	9	16	language	language	NOUN
cjfa-52250	9	17	only	only	ADV
cjfa-52250	9	18	)	)	PUNCT
cjfa-52250	9	19	on	on	ADP
cjfa-52250	9	20	issues	issue	NOUN
cjfa-52250	9	21	related	relate	VERB
cjfa-52250	9	22	to	to	ADP
cjfa-52250	9	23	finance	finance	NOUN
cjfa-52250	9	24	and	and	CCONJ
cjfa-52250	9	25	accounting	accounting	NOUN
cjfa-52250	9	26	.	.	PUNCT
cjfa-52250	10	1	articles	article	NOUN
cjfa-52250	10	2	submitted	submit	VERB
cjfa-52250	10	3	for	for	ADP
cjfa-52250	10	4	publication	publication	NOUN
cjfa-52250	10	5	should	should	AUX
cjfa-52250	10	6	be	be	AUX
cjfa-52250	10	7	original	original	ADJ
cjfa-52250	10	8	and	and	CCONJ
cjfa-52250	10	9	not	not	PART
cjfa-52250	10	10	published	publish	VERB
cjfa-52250	10	11	anywhere	anywhere	ADV
cjfa-52250	10	12	before	before	ADV
cjfa-52250	10	13	and	and	CCONJ
cjfa-52250	10	14	should	should	AUX
cjfa-52250	10	15	not	not	PART
cjfa-52250	10	16	be	be	AUX
cjfa-52250	10	17	the	the	DET
cjfa-52250	10	18	subject	subject	NOUN
cjfa-52250	10	19	of	of	ADP
cjfa-52250	10	20	any	any	DET
cjfa-52250	10	21	qualification	qualification	NOUN
cjfa-52250	10	22	procedure	procedure	NOUN
cjfa-52250	10	23	for	for	ADP
cjfa-52250	10	24	publication	publication	NOUN
cjfa-52250	10	25	in	in	ADP
cjfa-52250	10	26	any	any	DET
cjfa-52250	10	27	other	other	ADJ
cjfa-52250	10	28	journal	journal	NOUN
cjfa-52250	10	29	of	of	ADP
cjfa-52250	10	30	any	any	DET
cjfa-52250	10	31	other	other	ADJ
cjfa-52250	10	32	publisher	publisher	NOUN
cjfa-52250	10	33	.	.	PUNCT
cjfa-52250	11	1	in	in	ADP
cjfa-52250	11	2	accordance	accordance	NOUN
cjfa-52250	11	3	with	with	ADP
cjfa-52250	11	4	the	the	DET
cjfa-52250	11	5	guidelines	guideline	NOUN
cjfa-52250	11	6	of	of	ADP
cjfa-52250	11	7	the	the	DET
cjfa-52250	11	8	announcement	announcement	NOUN
cjfa-52250	11	9	of	of	ADP
cjfa-52250	11	10	the	the	DET
cjfa-52250	11	11	ministry	ministry	PROPN
cjfa-52250	11	12	of	of	ADP
cjfa-52250	11	13	science	science	PROPN
cjfa-52250	11	14	and	and	CCONJ
cjfa-52250	11	15	higher	high	ADJ
cjfa-52250	11	16	education	education	NOUN
cjfa-52250	11	17	from	from	ADP
cjfa-52250	11	18	2	2	NUM
cjfa-52250	11	19	june	june	PROPN
cjfa-52250	11	20	2015	2015	NUM
cjfa-52250	11	21	on	on	ADP
cjfa-52250	11	22	the	the	DET
cjfa-52250	11	23	criteria	criterion	NOUN
cjfa-52250	11	24	and	and	CCONJ
cjfa-52250	11	25	evaluation	evaluation	NOUN
cjfa-52250	11	26	of	of	ADP
cjfa-52250	11	27	scientific	scientific	ADJ
cjfa-52250	11	28	journals	journal	NOUN
cjfa-52250	11	29	submitted	submit	VERB
cjfa-52250	11	30	texts	text	NOUN
cjfa-52250	11	31	should	should	AUX
cjfa-52250	11	32	be	be	AUX
cjfa-52250	11	33	scientific	scientific	ADJ
cjfa-52250	11	34	works	work	NOUN
cjfa-52250	11	35	,	,	PUNCT
cjfa-52250	11	36	which	which	PRON
cjfa-52250	11	37	means	mean	VERB
cjfa-52250	11	38	an	an	DET
cjfa-52250	11	39	article	article	NOUN
cjfa-52250	11	40	presenting	present	VERB
cjfa-52250	11	41	the	the	DET
cjfa-52250	11	42	outcome	outcome	NOUN
cjfa-52250	11	43	of	of	ADP
cjfa-52250	11	44	original	original	ADJ
cjfa-52250	11	45	research	research	NOUN
cjfa-52250	11	46	that	that	PRON
cjfa-52250	11	47	is	be	AUX
cjfa-52250	11	48	empirical	empirical	ADJ
cjfa-52250	11	49	,	,	PUNCT
cjfa-52250	11	50	theoretical	theoretical	ADJ
cjfa-52250	11	51	,	,	PUNCT
cjfa-52250	11	52	technical	technical	ADJ
cjfa-52250	11	53	,	,	PUNCT
cjfa-52250	11	54	or	or	CCONJ
cjfa-52250	11	55	analytical	analytical	ADJ
cjfa-52250	11	56	in	in	ADP
cjfa-52250	11	57	its	its	PRON
cjfa-52250	11	58	nature	nature	NOUN
cjfa-52250	11	59	and	and	CCONJ
cjfa-52250	11	60	containing	contain	VERB
cjfa-52250	11	61	the	the	DET
cjfa-52250	11	62	title	title	NOUN
cjfa-52250	11	63	of	of	ADP
cjfa-52250	11	64	the	the	DET
cjfa-52250	11	65	publication	publication	NOUN
cjfa-52250	11	66	,	,	PUNCT
cjfa-52250	11	67	authors	author	NOUN
cjfa-52250	11	68	’	’	PART
cjfa-52250	11	69	names	name	NOUN
cjfa-52250	11	70	with	with	ADP
cjfa-52250	11	71	their	their	PRON
cjfa-52250	11	72	affiliation	affiliation	NOUN
cjfa-52250	11	73	,	,	PUNCT
cjfa-52250	11	74	presenting	present	VERB
cjfa-52250	11	75	the	the	DET
cjfa-52250	11	76	current	current	ADJ
cjfa-52250	11	77	state	state	NOUN
cjfa-52250	11	78	of	of	ADP
cjfa-52250	11	79	knowledge	knowledge	NOUN
cjfa-52250	11	80	,	,	PUNCT
cjfa-52250	11	81	research	research	NOUN
cjfa-52250	11	82	methodology	methodology	NOUN
cjfa-52250	11	83	,	,	PUNCT
cjfa-52250	11	84	the	the	DET
cjfa-52250	11	85	course	course	NOUN
cjfa-52250	11	86	of	of	ADP
cjfa-52250	11	87	the	the	DET
cjfa-52250	11	88	research	research	NOUN
cjfa-52250	11	89	process	process	NOUN
cjfa-52250	11	90	with	with	ADP
cjfa-52250	11	91	its	its	PRON
cjfa-52250	11	92	results	result	NOUN
cjfa-52250	11	93	and	and	CCONJ
cjfa-52250	11	94	conclusions	conclusion	NOUN
cjfa-52250	11	95	,	,	PUNCT
cjfa-52250	11	96	and	and	CCONJ
cjfa-52250	11	97	the	the	DET
cjfa-52250	11	98	literature	literature	NOUN
cjfa-52250	11	99	cited	cite	VERB
cjfa-52250	11	100	in	in	ADP
cjfa-52250	11	101	it	it	PRON
cjfa-52250	11	102	(	(	PUNCT
cjfa-52250	11	103	bibliography	bibliography	NOUN
cjfa-52250	11	104	)	)	PUNCT
cjfa-52250	11	105	.	.	PUNCT
cjfa-52250	12	1	a	a	DET
cjfa-52250	12	2	condition	condition	NOUN
cjfa-52250	12	3	for	for	ADP
cjfa-52250	12	4	accepting	accept	VERB
cjfa-52250	12	5	a	a	DET
cjfa-52250	12	6	text	text	NOUN
cjfa-52250	12	7	for	for	ADP
cjfa-52250	12	8	the	the	DET
cjfa-52250	12	9	publishing	publishing	NOUN
cjfa-52250	12	10	process	process	NOUN
cjfa-52250	12	11	entails	entail	VERB
cjfa-52250	12	12	following	follow	VERB
cjfa-52250	12	13	absolutely	absolutely	ADV
cjfa-52250	12	14	the	the	DET
cjfa-52250	12	15	editorial	editorial	ADJ
cjfa-52250	12	16	standards	standard	NOUN
cjfa-52250	12	17	included	include	VERB
cjfa-52250	12	18	in	in	ADP
cjfa-52250	12	19	the	the	DET
cjfa-52250	12	20	editorial	editorial	ADJ
cjfa-52250	12	21	requirements	requirement	NOUN
cjfa-52250	12	22	file	file	VERB
cjfa-52250	12	23	as	as	ADV
cjfa-52250	12	24	well	well	ADV
cjfa-52250	12	25	as	as	ADP
cjfa-52250	12	26	sending	send	VERB
cjfa-52250	12	27	in	in	ADP
cjfa-52250	12	28	to	to	ADP
cjfa-52250	12	29	the	the	DET
cjfa-52250	12	30	address	address	NOUN
cjfa-52250	12	31	of	of	ADP
cjfa-52250	12	32	the	the	DET
cjfa-52250	12	33	editorial	editorial	ADJ
cjfa-52250	12	34	office	office	NOUN
cjfa-52250	12	35	a	a	DET
cjfa-52250	12	36	completed	complete	VERB
cjfa-52250	12	37	and	and	CCONJ
cjfa-52250	12	38	legibly	legibly	ADV
cjfa-52250	12	39	signed	sign	VERB
cjfa-52250	12	40	submission	submission	NOUN
cjfa-52250	12	41	form	form	NOUN
cjfa-52250	12	42	.	.	PUNCT
cjfa-52250	13	1	articles	article	NOUN
cjfa-52250	13	2	that	that	PRON
cjfa-52250	13	3	do	do	AUX
cjfa-52250	13	4	not	not	PART
cjfa-52250	13	5	fulfil	fulfil	VERB
cjfa-52250	13	6	the	the	DET
cjfa-52250	13	7	formal	formal	ADJ
cjfa-52250	13	8	requirements	requirement	NOUN
cjfa-52250	13	9	will	will	AUX
cjfa-52250	13	10	not	not	PART
cjfa-52250	13	11	be	be	AUX
cjfa-52250	13	12	accepted	accept	VERB
cjfa-52250	13	13	for	for	ADP
cjfa-52250	13	14	editorial	editorial	NOUN
cjfa-52250	13	15	processing	processing	NOUN
cjfa-52250	13	16	and	and	CCONJ
cjfa-52250	13	17	the	the	DET
cjfa-52250	13	18	materials	material	NOUN
cjfa-52250	13	19	sent	send	VERB
cjfa-52250	13	20	in	in	ADP
cjfa-52250	13	21	will	will	AUX
cjfa-52250	13	22	not	not	PART
cjfa-52250	13	23	be	be	AUX
cjfa-52250	13	24	returned	return	VERB
cjfa-52250	13	25	to	to	ADP
cjfa-52250	13	26	the	the	DET
cjfa-52250	13	27	authors	author	NOUN
cjfa-52250	13	28	.	.	PUNCT
cjfa-52250	14	1	the	the	DET
cjfa-52250	14	2	text	text	NOUN
cjfa-52250	14	3	of	of	ADP
cjfa-52250	14	4	the	the	DET
cjfa-52250	14	5	article	article	NOUN
cjfa-52250	14	6	should	should	AUX
cjfa-52250	14	7	be	be	AUX
cjfa-52250	14	8	sent	send	VERB
cjfa-52250	14	9	in	in	ADP
cjfa-52250	14	10	only	only	ADV
cjfa-52250	14	11	in	in	ADP
cjfa-52250	14	12	electronic	electronic	ADJ
cjfa-52250	14	13	form	form	NOUN
cjfa-52250	14	14	through	through	ADP
cjfa-52250	14	15	the	the	DET
cjfa-52250	14	16	umk	umk	PROPN
cjfa-52250	14	17	journals	journal	NOUN
cjfa-52250	14	18	platform	platform	NOUN
cjfa-52250	14	19	or	or	CCONJ
cjfa-52250	14	20	to	to	ADP
cjfa-52250	14	21	the	the	DET
cjfa-52250	14	22	following	follow	VERB
cjfa-52250	14	23	e	e	NOUN
cjfa-52250	14	24	-	-	NOUN
cjfa-52250	14	25	mail	mail	NOUN
cjfa-52250	14	26	address	address	NOUN
cjfa-52250	14	27	:	:	PUNCT
cjfa-52250	14	28	cjfa@umk.pl	cjfa@umk.pl	X
cjfa-52250	14	29	within	within	ADP
cjfa-52250	14	30	for	for	ADP
cjfa-52250	14	31	authors	author	NOUN
cjfa-52250	14	32	9595	9595	NUM
cjfa-52250	14	33	the	the	DET
cjfa-52250	14	34	specified	specify	VERB
cjfa-52250	14	35	time	time	NOUN
cjfa-52250	14	36	frame	frame	NOUN
cjfa-52250	14	37	(	(	PUNCT
cjfa-52250	14	38	sending	send	VERB
cjfa-52250	14	39	a	a	DET
cjfa-52250	14	40	printed	print	VERB
cjfa-52250	14	41	version	version	NOUN
cjfa-52250	14	42	of	of	ADP
cjfa-52250	14	43	the	the	DET
cjfa-52250	14	44	article	article	NOUN
cjfa-52250	14	45	is	be	AUX
cjfa-52250	14	46	not	not	PART
cjfa-52250	14	47	necessary	necessary	ADJ
cjfa-52250	14	48	)	)	PUNCT
cjfa-52250	14	49	.	.	PUNCT
cjfa-52250	15	1	any	any	DET
cjfa-52250	15	2	graphs	graph	NOUN
cjfa-52250	15	3	,	,	PUNCT
cjfa-52250	15	4	figures	figure	NOUN
cjfa-52250	15	5	,	,	PUNCT
cjfa-52250	15	6	etc	etc	X
cjfa-52250	15	7	.	.	X
cjfa-52250	15	8	that	that	PRON
cjfa-52250	15	9	constitute	constitute	VERB
cjfa-52250	15	10	part	part	NOUN
cjfa-52250	15	11	of	of	ADP
cjfa-52250	15	12	the	the	DET
cjfa-52250	15	13	electronic	electronic	ADJ
cjfa-52250	15	14	text	text	NOUN
cjfa-52250	15	15	must	must	AUX
cjfa-52250	15	16	be	be	AUX
cjfa-52250	15	17	included	include	VERB
cjfa-52250	15	18	in	in	ADP
cjfa-52250	15	19	separate	separate	ADJ
cjfa-52250	15	20	files	file	NOUN
cjfa-52250	15	21	(	(	PUNCT
cjfa-52250	15	22	for	for	ADP
cjfa-52250	15	23	instance	instance	NOUN
cjfa-52250	15	24	,	,	PUNCT
cjfa-52250	15	25	in	in	ADP
cjfa-52250	15	26	excel	excel	NOUN
cjfa-52250	15	27	files	file	NOUN
cjfa-52250	15	28	)	)	PUNCT
cjfa-52250	15	29	.	.	PUNCT
cjfa-52250	16	1	an	an	DET
cjfa-52250	16	2	author	author	NOUN
cjfa-52250	16	3	submitting	submit	VERB
cjfa-52250	16	4	an	an	DET
cjfa-52250	16	5	article	article	NOUN
cjfa-52250	16	6	electronically	electronically	ADV
cjfa-52250	16	7	will	will	AUX
cjfa-52250	16	8	receive	receive	VERB
cjfa-52250	16	9	email	email	NOUN
cjfa-52250	16	10	confirmation	confirmation	NOUN
cjfa-52250	16	11	of	of	ADP
cjfa-52250	16	12	acceptance	acceptance	NOUN
cjfa-52250	16	13	and	and	CCONJ
cjfa-52250	16	14	of	of	ADP
cjfa-52250	16	15	entering	enter	VERB
cjfa-52250	16	16	the	the	DET
cjfa-52250	16	17	review	review	NOUN
cjfa-52250	16	18	process	process	NOUN
cjfa-52250	16	19	.	.	PUNCT
cjfa-52250	17	1	the	the	DET
cjfa-52250	17	2	editorial	editorial	ADJ
cjfa-52250	17	3	board	board	NOUN
cjfa-52250	17	4	reserves	reserve	NOUN
cjfa-52250	17	5	the	the	DET
cjfa-52250	17	6	right	right	NOUN
cjfa-52250	17	7	to	to	PART
cjfa-52250	17	8	choose	choose	VERB
cjfa-52250	17	9	articles	article	NOUN
cjfa-52250	17	10	for	for	ADP
cjfa-52250	17	11	publication	publication	NOUN
cjfa-52250	17	12	in	in	ADP
cjfa-52250	17	13	the	the	DET
cjfa-52250	17	14	copernican	copernican	PROPN
cjfa-52250	17	15	journal	journal	PROPN
cjfa-52250	17	16	of	of	ADP
cjfa-52250	17	17	finance	finance	PROPN
cjfa-52250	17	18	&	&	CCONJ
cjfa-52250	17	19	accounting	accounting	PROPN
cjfa-52250	17	20	and	and	CCONJ
cjfa-52250	17	21	to	to	PART
cjfa-52250	17	22	shorten	shorten	VERB
cjfa-52250	17	23	the	the	DET
cjfa-52250	17	24	text	text	NOUN
cjfa-52250	17	25	and	and	CCONJ
cjfa-52250	17	26	make	make	VERB
cjfa-52250	17	27	amendments	amendment	NOUN
cjfa-52250	17	28	in	in	ADP
cjfa-52250	17	29	it	it	PRON
cjfa-52250	17	30	without	without	ADP
cjfa-52250	17	31	the	the	DET
cjfa-52250	17	32	author	author	NOUN
cjfa-52250	17	33	’s	’s	PART
cjfa-52250	17	34	consent	consent	NOUN
cjfa-52250	17	35	.	.	PUNCT
cjfa-52250	18	1	the	the	DET
cjfa-52250	18	2	criteria	criterion	NOUN
cjfa-52250	18	3	for	for	ADP
cjfa-52250	18	4	selection	selection	NOUN
cjfa-52250	18	5	are	be	AUX
cjfa-52250	18	6	the	the	DET
cjfa-52250	18	7	quality	quality	NOUN
cjfa-52250	18	8	and	and	CCONJ
cjfa-52250	18	9	the	the	DET
cjfa-52250	18	10	subject	subject	ADJ
cjfa-52250	18	11	relevance	relevance	NOUN
cjfa-52250	18	12	to	to	PART
cjfa-52250	18	13	finance	finance	VERB
cjfa-52250	18	14	and	and	CCONJ
cjfa-52250	18	15	accounting	accounting	NOUN
cjfa-52250	18	16	.	.	PUNCT
cjfa-52250	19	1	after	after	ADP
cjfa-52250	19	2	receiving	receive	VERB
cjfa-52250	19	3	confirmation	confirmation	NOUN
cjfa-52250	19	4	of	of	ADP
cjfa-52250	19	5	acceptance	acceptance	NOUN
cjfa-52250	19	6	for	for	ADP
cjfa-52250	19	7	publishing	publishing	NOUN
cjfa-52250	19	8	,	,	PUNCT
cjfa-52250	19	9	the	the	DET
cjfa-52250	19	10	author	author	NOUN
cjfa-52250	19	11	should	should	AUX
cjfa-52250	19	12	send	send	VERB
cjfa-52250	19	13	in	in	ADP
cjfa-52250	19	14	a	a	DET
cjfa-52250	19	15	printed	print	VERB
cjfa-52250	19	16	and	and	CCONJ
cjfa-52250	19	17	signed	sign	VERB
cjfa-52250	19	18	agreement	agreement	NOUN
cjfa-52250	19	19	with	with	ADP
cjfa-52250	19	20	the	the	DET
cjfa-52250	19	21	author	author	NOUN
cjfa-52250	19	22	to	to	PART
cjfa-52250	19	23	publish	publish	VERB
cjfa-52250	19	24	an	an	DET
cjfa-52250	19	25	article	article	NOUN
cjfa-52250	19	26	.	.	PUNCT
cjfa-52250	20	1	authors	author	NOUN
cjfa-52250	20	2	of	of	ADP
cjfa-52250	20	3	articles	article	NOUN
cjfa-52250	20	4	published	publish	VERB
cjfa-52250	20	5	in	in	ADP
cjfa-52250	20	6	the	the	DET
cjfa-52250	20	7	copernican	copernican	PROPN
cjfa-52250	20	8	journal	journal	PROPN
cjfa-52250	20	9	of	of	ADP
cjfa-52250	20	10	finance	finance	PROPN
cjfa-52250	20	11	&	&	CCONJ
cjfa-52250	20	12	accounting	accounting	NOUN
cjfa-52250	20	13	do	do	AUX
cjfa-52250	20	14	not	not	PART
cjfa-52250	20	15	receive	receive	VERB
cjfa-52250	20	16	any	any	DET
cjfa-52250	20	17	financial	financial	ADJ
cjfa-52250	20	18	payment	payment	NOUN
cjfa-52250	20	19	.	.	PUNCT
cjfa-52250	21	1	the	the	DET
cjfa-52250	21	2	detailed	detailed	ADJ
cjfa-52250	21	3	editorial	editorial	ADJ
cjfa-52250	21	4	requirements	requirement	NOUN
cjfa-52250	21	5	are	be	AUX
cjfa-52250	21	6	outlined	outline	VERB
cjfa-52250	21	7	on	on	ADP
cjfa-52250	21	8	the	the	DET
cjfa-52250	21	9	website	website	NOUN
cjfa-52250	21	10	of	of	ADP
cjfa-52250	21	11	the	the	DET
cjfa-52250	21	12	jour	jour	PROPN
cjfa-52250	21	13	nal	nal	PROPN
cjfa-52250	21	14	http://wydawnictwoumk.pl/czasopisma/index.php/cjfa/about/submissions	http://wydawnictwoumk.pl/czasopisma/index.php/cjfa/about/submissions	PROPN
cjfa-52250	21	15	#	#	NOUN
cjfa-52250	21	16	authorguidelines	authorguideline	NOUN
cjfa-52250	21	17	.	.	PUNCT
cjfa-52250	22	1	authors	author	NOUN
cjfa-52250	22	2	are	be	AUX
cjfa-52250	22	3	asked	ask	VERB
cjfa-52250	22	4	to	to	PART
cjfa-52250	22	5	find	find	VERB
cjfa-52250	22	6	out	out	ADP
cjfa-52250	22	7	whether	whether	SCONJ
cjfa-52250	22	8	specific	specific	ADJ
cjfa-52250	22	9	bibliographical	bibliographical	ADJ
cjfa-52250	22	10	entries	entry	NOUN
cjfa-52250	22	11	have	have	VERB
cjfa-52250	22	12	their	their	PRON
cjfa-52250	22	13	doi	doi	NOUN
cjfa-52250	22	14	numbers	number	NOUN
cjfa-52250	22	15	.	.	PUNCT
cjfa-52250	23	1	doi	doi	NOUN
cjfa-52250	23	2	numbers	number	NOUN
cjfa-52250	23	3	can	can	AUX
cjfa-52250	23	4	be	be	AUX
cjfa-52250	23	5	checked	check	VERB
cjfa-52250	23	6	on	on	ADP
cjfa-52250	23	7	the	the	DET
cjfa-52250	23	8	website	website	NOUN
cjfa-52250	23	9	:	:	PUNCT
cjfa-52250	23	10	http://www.crossref.org/guestquery/	http://www.crossref.org/guestquery/	PUNCT
cjfa-52250	23	11	publication	publication	NOUN
cjfa-52250	23	12	ethicspublication	ethicspublication	NOUN
cjfa-52250	23	13	ethics	ethic	NOUN
cjfa-52250	23	14	with	with	ADP
cjfa-52250	23	15	a	a	DET
cjfa-52250	23	16	view	view	NOUN
cjfa-52250	23	17	to	to	ADP
cjfa-52250	23	18	ensuring	ensure	VERB
cjfa-52250	23	19	scientific	scientific	ADJ
cjfa-52250	23	20	reliability	reliability	NOUN
cjfa-52250	23	21	the	the	DET
cjfa-52250	23	22	editorial	editorial	ADJ
cjfa-52250	23	23	board	board	NOUN
cjfa-52250	23	24	of	of	ADP
cjfa-52250	23	25	the	the	DET
cjfa-52250	23	26	copernican	copernican	PROPN
cjfa-52250	23	27	journal	journal	PROPN
cjfa-52250	23	28	of	of	ADP
cjfa-52250	23	29	finance	finance	PROPN
cjfa-52250	23	30	&	&	CCONJ
cjfa-52250	23	31	accounting	accounting	NOUN
cjfa-52250	23	32	makes	make	VERB
cjfa-52250	23	33	efforts	effort	NOUN
cjfa-52250	23	34	to	to	PART
cjfa-52250	23	35	publish	publish	VERB
cjfa-52250	23	36	works	work	NOUN
cjfa-52250	23	37	that	that	PRON
cjfa-52250	23	38	meet	meet	VERB
cjfa-52250	23	39	ethical	ethical	ADJ
cjfa-52250	23	40	norms	norm	NOUN
cjfa-52250	23	41	applied	apply	VERB
cjfa-52250	23	42	in	in	ADP
cjfa-52250	23	43	science	science	NOUN
cjfa-52250	23	44	.	.	PUNCT
cjfa-52250	24	1	in	in	ADP
cjfa-52250	24	2	accordance	accordance	NOUN
cjfa-52250	24	3	with	with	ADP
cjfa-52250	24	4	the	the	DET
cjfa-52250	24	5	recommendations	recommendation	NOUN
cjfa-52250	24	6	of	of	ADP
cjfa-52250	24	7	the	the	DET
cjfa-52250	24	8	ministry	ministry	PROPN
cjfa-52250	24	9	of	of	ADP
cjfa-52250	24	10	science	science	PROPN
cjfa-52250	24	11	and	and	CCONJ
cjfa-52250	24	12	higher	high	ADJ
cjfa-52250	24	13	education	education	NOUN
cjfa-52250	24	14	any	any	DET
cjfa-52250	24	15	cases	case	NOUN
cjfa-52250	24	16	of	of	ADP
cjfa-52250	24	17	unreliability	unreliability	NOUN
cjfa-52250	24	18	and	and	CCONJ
cjfa-52250	24	19	dishonesty	dishonesty	NOUN
cjfa-52250	24	20	(	(	PUNCT
cjfa-52250	24	21	e.g.	e.g.	ADV
cjfa-52250	24	22	,	,	PUNCT
cjfa-52250	24	23	‘	'	PUNCT
cjfa-52250	24	24	ghostwriting	ghostwriting	NOUN
cjfa-52250	24	25	’	'	PUNCT
cjfa-52250	24	26	and	and	CCONJ
cjfa-52250	24	27	‘	'	PUNCT
cjfa-52250	24	28	guest	guest	NOUN
cjfa-52250	24	29	authorship	authorship	NOUN
cjfa-52250	24	30	’	'	PUNCT
cjfa-52250	24	31	)	)	PUNCT
cjfa-52250	24	32	identified	identify	VERB
cjfa-52250	24	33	by	by	ADP
cjfa-52250	24	34	the	the	DET
cjfa-52250	24	35	editorial	editorial	ADJ
cjfa-52250	24	36	board	board	NOUN
cjfa-52250	24	37	will	will	AUX
cjfa-52250	24	38	be	be	AUX
cjfa-52250	24	39	documented	document	VERB
cjfa-52250	24	40	and	and	CCONJ
cjfa-52250	24	41	exposed	expose	VERB
cjfa-52250	24	42	by	by	ADP
cjfa-52250	24	43	informing	inform	VERB
cjfa-52250	24	44	appropriate	appropriate	ADJ
cjfa-52250	24	45	bodies	body	NOUN
cjfa-52250	24	46	(	(	PUNCT
cjfa-52250	24	47	institutions	institution	NOUN
cjfa-52250	24	48	employing	employ	VERB
cjfa-52250	24	49	authors	author	NOUN
cjfa-52250	24	50	)	)	PUNCT
cjfa-52250	24	51	.	.	PUNCT
cjfa-52250	25	1	explanations	explanation	NOUN
cjfa-52250	25	2	of	of	ADP
cjfa-52250	25	3	the	the	DET
cjfa-52250	25	4	terms	term	NOUN
cjfa-52250	25	5	‘	'	PUNCT
cjfa-52250	25	6	ghostwriting	ghostwriting	NOUN
cjfa-52250	25	7	’	'	PUNCT
cjfa-52250	25	8	and	and	CCONJ
cjfa-52250	25	9	‘	'	PUNCT
cjfa-52250	25	10	guest	guest	NOUN
cjfa-52250	25	11	authorship	authorship	NOUN
cjfa-52250	25	12	’	'	PUNCT
cjfa-52250	25	13	as	as	SCONJ
cjfa-52250	25	14	defined	define	VERB
cjfa-52250	25	15	by	by	ADP
cjfa-52250	25	16	the	the	DET
cjfa-52250	25	17	ministry	ministry	PROPN
cjfa-52250	25	18	of	of	ADP
cjfa-52250	25	19	science	science	PROPN
cjfa-52250	25	20	and	and	CCONJ
cjfa-52250	25	21	higher	high	ADJ
cjfa-52250	25	22	education	education	NOUN
cjfa-52250	25	23	(	(	PUNCT
cjfa-52250	25	24	http://www.nauka.gov.pl/	http://www.nauka.gov.pl/	X
cjfa-52250	25	25	):	):	PUNCT
cjfa-52250	25	26	■	■	PUNCT
cjfa-52250	25	27	‘	'	PUNCT
cjfa-52250	25	28	ghostwriting	ghostwriting	NOUN
cjfa-52250	25	29	’	'	PUNCT
cjfa-52250	25	30	is	be	AUX
cjfa-52250	25	31	qualified	qualified	ADJ
cjfa-52250	25	32	cases	case	NOUN
cjfa-52250	25	33	in	in	ADP
cjfa-52250	25	34	which	which	PRON
cjfa-52250	25	35	someone	someone	PRON
cjfa-52250	25	36	has	have	AUX
cjfa-52250	25	37	made	make	VERB
cjfa-52250	25	38	a	a	DET
cjfa-52250	25	39	substantial	substantial	ADJ
cjfa-52250	25	40	contribution	contribution	NOUN
cjfa-52250	25	41	to	to	ADP
cjfa-52250	25	42	publication	publication	NOUN
cjfa-52250	25	43	,	,	PUNCT
cjfa-52250	25	44	without	without	ADP
cjfa-52250	25	45	revealing	reveal	VERB
cjfa-52250	25	46	his	his	PRON
cjfa-52250	25	47	participation	participation	NOUN
cjfa-52250	25	48	as	as	ADP
cjfa-52250	25	49	one	one	NUM
cjfa-52250	25	50	of	of	ADP
cjfa-52250	25	51	the	the	DET
cjfa-52250	25	52	authors	author	NOUN
cjfa-52250	25	53	,	,	PUNCT
cjfa-52250	25	54	or	or	CCONJ
cjfa-52250	25	55	without	without	ADP
cjfa-52250	25	56	being	be	AUX
cjfa-52250	25	57	mentioned	mention	VERB
cjfa-52250	25	58	in	in	ADP
cjfa-52250	25	59	the	the	DET
cjfa-52250	25	60	acknowledgments	acknowledgment	NOUN
cjfa-52250	25	61	included	include	VERB
cjfa-52250	25	62	in	in	ADP
cjfa-52250	25	63	the	the	DET
cjfa-52250	25	64	publication	publication	NOUN
cjfa-52250	25	65	.	.	PUNCT
cjfa-52250	26	1	■	■	PUNCT
cjfa-52250	26	2	‘	'	PUNCT
cjfa-52250	26	3	guest	guest	NOUN
cjfa-52250	26	4	authorship	authorship	NOUN
cjfa-52250	26	5	’	'	PUNCT
cjfa-52250	26	6	(	(	PUNCT
cjfa-52250	26	7	‘	'	PUNCT
cjfa-52250	26	8	honorary	honorary	ADJ
cjfa-52250	26	9	authorship	authorship	NOUN
cjfa-52250	26	10	’	'	PUNCT
cjfa-52250	26	11	)	)	PUNCT
cjfa-52250	26	12	happens	happen	VERB
cjfa-52250	26	13	when	when	SCONJ
cjfa-52250	26	14	someone	someone	PRON
cjfa-52250	26	15	did	do	AUX
cjfa-52250	26	16	not	not	PART
cjfa-52250	26	17	contribute	contribute	VERB
cjfa-52250	26	18	at	at	ADV
cjfa-52250	26	19	all	all	ADV
cjfa-52250	26	20	or	or	CCONJ
cjfa-52250	26	21	hardly	hardly	ADV
cjfa-52250	26	22	contributed	contribute	VERB
cjfa-52250	26	23	to	to	ADP
cjfa-52250	26	24	the	the	DET
cjfa-52250	26	25	creation	creation	NOUN
cjfa-52250	26	26	of	of	ADP
cjfa-52250	26	27	a	a	DET
cjfa-52250	26	28	publica	publica	NOUN
cjfa-52250	26	29	for	for	ADP
cjfa-52250	26	30	authors9696	authors9696	PROPN
cjfa-52250	26	31	tion;	tion;	NOUN
cjfa-52250	26	32	however	however	ADV
cjfa-52250	26	33	,	,	PUNCT
cjfa-52250	26	34	despite	despite	SCONJ
cjfa-52250	26	35	that	that	DET
cjfa-52250	26	36	fact	fact	NOUN
cjfa-52250	26	37	his	his	PRON
cjfa-52250	26	38	/	/	SYM
cjfa-52250	26	39	her	her	PRON
cjfa-52250	26	40	name	name	NOUN
cjfa-52250	26	41	is	be	AUX
cjfa-52250	26	42	provided	provide	VERB
cjfa-52250	26	43	as	as	ADP
cjfa-52250	26	44	an	an	DET
cjfa-52250	26	45	author/	author/	NUM
cjfa-52250	26	46	co	co	NOUN
cjfa-52250	26	47	-	-	NOUN
cjfa-52250	26	48	author	author	NOUN
cjfa-52250	26	49	of	of	ADP
cjfa-52250	26	50	the	the	DET
cjfa-52250	26	51	publication	publication	NOUN
cjfa-52250	26	52	.	.	PUNCT
cjfa-52250	27	1	in	in	ADP
cjfa-52250	27	2	order	order	NOUN
cjfa-52250	27	3	to	to	PART
cjfa-52250	27	4	prevent	prevent	VERB
cjfa-52250	27	5	such	such	ADJ
cjfa-52250	27	6	unfair	unfair	ADJ
cjfa-52250	27	7	practices	practice	NOUN
cjfa-52250	27	8	each	each	DET
cjfa-52250	27	9	submitted	submit	VERB
cjfa-52250	27	10	article	article	NOUN
cjfa-52250	27	11	with	with	ADP
cjfa-52250	27	12	more	more	ADJ
cjfa-52250	27	13	than	than	ADP
cjfa-52250	27	14	one	one	NUM
cjfa-52250	27	15	author	author	NOUN
cjfa-52250	27	16	should	should	AUX
cjfa-52250	27	17	be	be	AUX
cjfa-52250	27	18	accompanied	accompany	VERB
cjfa-52250	27	19	by	by	ADP
cjfa-52250	27	20	a	a	DET
cjfa-52250	27	21	declaration	declaration	NOUN
cjfa-52250	27	22	filled	fill	VERB
cjfa-52250	27	23	in	in	ADP
cjfa-52250	27	24	and	and	CCONJ
cjfa-52250	27	25	signed	sign	VERB
cjfa-52250	27	26	by	by	ADP
cjfa-52250	27	27	the	the	DET
cjfa-52250	27	28	authors	author	NOUN
cjfa-52250	27	29	.	.	PUNCT
cjfa-52250	28	1	the	the	DET
cjfa-52250	28	2	declaration	declaration	NOUN
cjfa-52250	28	3	is	be	AUX
cjfa-52250	28	4	intended	intend	VERB
cjfa-52250	28	5	to	to	PART
cjfa-52250	28	6	eliminate	eliminate	VERB
cjfa-52250	28	7	cases	case	NOUN
cjfa-52250	28	8	of	of	ADP
cjfa-52250	28	9	‘	'	PUNCT
cjfa-52250	28	10	ghostwriting	ghostwriting	NOUN
cjfa-52250	28	11	’	'	PUNCT
cjfa-52250	28	12	and	and	CCONJ
cjfa-52250	28	13	‘	'	PUNCT
cjfa-52250	28	14	guest	guest	NOUN
cjfa-52250	28	15	authorship	authorship	NOUN
cjfa-52250	28	16	’	'	PUNCT
cjfa-52250	28	17	(	(	PUNCT
cjfa-52250	28	18	the	the	DET
cjfa-52250	28	19	declaration	declaration	NOUN
cjfa-52250	28	20	is	be	AUX
cjfa-52250	28	21	part	part	NOUN
cjfa-52250	28	22	of	of	ADP
cjfa-52250	28	23	the	the	DET
cjfa-52250	28	24	submission	submission	NOUN
cjfa-52250	28	25	form	form	NOUN
cjfa-52250	28	26	)	)	PUNCT
cjfa-52250	28	27	.	.	PUNCT
cjfa-52250	29	1	in	in	ADP
cjfa-52250	29	2	the	the	DET
cjfa-52250	29	3	case	case	NOUN
cjfa-52250	29	4	of	of	ADP
cjfa-52250	29	5	a	a	DET
cjfa-52250	29	6	submitted	submit	VERB
cjfa-52250	29	7	article	article	NOUN
cjfa-52250	29	8	which	which	PRON
cjfa-52250	29	9	during	during	ADP
cjfa-52250	29	10	its	its	PRON
cjfa-52250	29	11	preparatory	preparatory	ADJ
cjfa-52250	29	12	phase	phase	NOUN
cjfa-52250	29	13	was	be	AUX
cjfa-52250	29	14	supported	support	VERB
cjfa-52250	29	15	financially	financially	ADV
cjfa-52250	29	16	by	by	ADP
cjfa-52250	29	17	an	an	DET
cjfa-52250	29	18	external	external	ADJ
cjfa-52250	29	19	institution	institution	NOUN
cjfa-52250	29	20	,	,	PUNCT
cjfa-52250	29	21	the	the	DET
cjfa-52250	29	22	author	author	NOUN
cjfa-52250	29	23	is	be	AUX
cjfa-52250	29	24	obliged	oblige	VERB
cjfa-52250	29	25	to	to	PART
cjfa-52250	29	26	insert	insert	VERB
cjfa-52250	29	27	information	information	NOUN
cjfa-52250	29	28	about	about	ADP
cjfa-52250	29	29	such	such	DET
cjfa-52250	29	30	a	a	DET
cjfa-52250	29	31	fact	fact	NOUN
cjfa-52250	29	32	in	in	ADP
cjfa-52250	29	33	the	the	DET
cjfa-52250	29	34	introduction	introduction	NOUN
cjfa-52250	29	35	of	of	ADP
cjfa-52250	29	36	the	the	DET
cjfa-52250	29	37	article	article	NOUN
cjfa-52250	29	38	.	.	PUNCT
cjfa-52250	30	1	the	the	DET
cjfa-52250	30	2	detailed	detailed	ADJ
cjfa-52250	30	3	ethical	ethical	ADJ
cjfa-52250	30	4	principles	principle	NOUN
cjfa-52250	30	5	are	be	AUX
cjfa-52250	30	6	outlined	outline	VERB
cjfa-52250	30	7	on	on	ADP
cjfa-52250	30	8	the	the	DET
cjfa-52250	30	9	website	website	NOUN
cjfa-52250	30	10	of	of	ADP
cjfa-52250	30	11	the	the	DET
cjfa-52250	30	12	journal	journal	PROPN
cjfa-52250	30	13	http://apcz.umk.pl/czasopisma/index.php/cjfa/pages/view/etyka	http://apcz.umk.pl/czasopisma/index.php/cjfa/pages/view/etyka	PROPN
cjfa-52250	30	14	.	.	PUNCT
cjfa-52250	31	1	the	the	DET
cjfa-52250	31	2	journal	journal	PROPN
cjfa-52250	31	3	’s	’s	PART
cjfa-52250	31	4	ethical	ethical	ADJ
cjfa-52250	31	5	principles	principle	NOUN
cjfa-52250	31	6	are	be	AUX
cjfa-52250	31	7	based	base	VERB
cjfa-52250	31	8	on	on	ADP
cjfa-52250	31	9	code	code	NOUN
cjfa-52250	31	10	of	of	ADP
cjfa-52250	31	11	conduct	conduct	NOUN
cjfa-52250	31	12	and	and	CCONJ
cjfa-52250	31	13	best	good	ADJ
cjfa-52250	31	14	practice	practice	NOUN
cjfa-52250	31	15	guidelines	guideline	NOUN
cjfa-52250	31	16	for	for	ADP
cjfa-52250	31	17	journal	journal	ADJ
cjfa-52250	31	18	editors	editor	NOUN
cjfa-52250	31	19	edited	edit	VERB
cjfa-52250	31	20	by	by	ADP
cjfa-52250	31	21	committee	committee	NOUN
cjfa-52250	31	22	on	on	ADP
cjfa-52250	31	23	publication	publication	NOUN
cjfa-52250	31	24	ethics	ethic	NOUN
cjfa-52250	31	25	:	:	PUNCT
cjfa-52250	31	26	https://	https://	PROPN
cjfa-52250	31	27	publicationethics.org/.	publicationethics.org/.	PROPN
cjfa-52250	31	28	editorial	editorial	ADJ
cjfa-52250	31	29	office	office	NOUN
cjfa-52250	31	30	copernican	copernican	PROPN
cjfa-52250	31	31	journal	journal	PROPN
cjfa-52250	31	32	of	of	ADP
cjfa-52250	31	33	finance	finance	PROPN
cjfa-52250	31	34	&	&	CCONJ
cjfa-52250	31	35	accounting	accounting	PROPN
cjfa-52250	31	36	ul	ul	PROPN
cjfa-52250	31	37	.	.	PUNCT
cjfa-52250	31	38	gagarina	gagarina	PROPN
cjfa-52250	31	39	13a	13a	PROPN
cjfa-52250	31	40	,	,	PUNCT
cjfa-52250	31	41	87	87	NUM
cjfa-52250	31	42	-	-	SYM
cjfa-52250	31	43	100	100	NUM
cjfa-52250	31	44	toruń	toruń	NOUN
cjfa-52250	31	45	phone	phone	NOUN
cjfa-52250	31	46	+	+	CCONJ
cjfa-52250	31	47	48	48	NUM
cjfa-52250	31	48	56	56	NUM
cjfa-52250	31	49	611	611	NUM
cjfa-52250	31	50	46	46	NUM
cjfa-52250	31	51	34	34	NUM
cjfa-52250	31	52	(	(	PUNCT
cjfa-52250	31	53	contact	contact	PROPN
cjfa-52250	31	54	dr	dr	PROPN
cjfa-52250	31	55	agnieszka	agnieszka	PROPN
cjfa-52250	31	56	żołądkiewicz	żołądkiewicz	PROPN
cjfa-52250	31	57	-	-	PUNCT
cjfa-52250	31	58	kuzioła	kuzioła	PROPN
cjfa-52250	31	59	)	)	PUNCT
cjfa-52250	31	60	fax	fax	NOUN
cjfa-52250	31	61	+48	+48	NUM
cjfa-52250	31	62	56	56	NUM
cjfa-52250	31	63	654	654	NUM
cjfa-52250	31	64	24	24	NUM
cjfa-52250	31	65	93	93	NUM
cjfa-52250	32	1	cjfa@umk.pl	cjfa@umk.pl	PROPN
cjfa-52250	32	2	www.cjfa.umk.pl	www.cjfa.umk.pl	NOUN