id	sid	tid	token	lemma	pos
cjfa-52952	1	1	copernican	copernican	PROPN
cjfa-52952	1	2	journal	journal	PROPN
cjfa-52952	1	3	of	of	ADP
cjfa-52952	1	4	finance	finance	PROPN
cjfa-52952	1	5	&	&	CCONJ
cjfa-52952	1	6	accounting	accounting	PROPN
cjfa-52952	1	7	copernican	copernican	PROPN
cjfa-52952	1	8	journal	journal	PROPN
cjfa-52952	1	9	of	of	ADP
cjfa-52952	1	10	finance	finance	PROPN
cjfa-52952	1	11	&	&	CCONJ
cjfa-52952	1	12	accounting	accounting	PROPN
cjfa-52952	1	13	e	e	PROPN
cjfa-52952	1	14	-	-	NOUN
cjfa-52952	1	15	issn	issn	ADJ
cjfa-52952	1	16	:	:	PUNCT
cjfa-52952	1	17	2300	2300	NUM
cjfa-52952	1	18	-	-	SYM
cjfa-52952	1	19	3065	3065	NUM
cjfa-52952	1	20	p	p	NOUN
cjfa-52952	1	21	-	-	PUNCT
cjfa-52952	1	22	issn	issn	NOUN
cjfa-52952	1	23	:	:	PUNCT
cjfa-52952	1	24	2300	2300	NUM
cjfa-52952	1	25	-	-	SYM
cjfa-52952	1	26	1240	1240	NUM
cjfa-52952	1	27	volume	volume	NOUN
cjfa-52952	1	28	12	12	NUM
cjfa-52952	1	29	issue	issue	NOUN
cjfa-52952	1	30	4	4	NUM
cjfa-52952	1	31	2023	2023	NUM
cjfa-52952	1	32	quarterly	quarterly	ADJ
cjfa-52952	1	33	editorial	editorial	NOUN
cjfa-52952	1	34	board	board	NOUN
cjfa-52952	1	35	editor	editor	NOUN
cjfa-52952	1	36	in	in	ADP
cjfa-52952	1	37	chief	chief	NOUN
cjfa-52952	1	38	:	:	PUNCT
cjfa-52952	1	39	prof	prof	PROPN
cjfa-52952	1	40	.	.	PUNCT
cjfa-52952	2	1	dr	dr	PROPN
cjfa-52952	2	2	hab	hab	PROPN
cjfa-52952	2	3	.	.	PUNCT
cjfa-52952	3	1	leszek	leszek	PROPN
cjfa-52952	3	2	dziawgo	dziawgo	PROPN
cjfa-52952	3	3	executive	executive	ADJ
cjfa-52952	3	4	editor	editor	NOUN
cjfa-52952	3	5	:	:	PUNCT
cjfa-52952	3	6	dr	dr	PROPN
cjfa-52952	3	7	dorota	dorota	PROPN
cjfa-52952	3	8	krupa	krupa	PROPN
cjfa-52952	3	9	associate	associate	PROPN
cjfa-52952	3	10	editors	editor	NOUN
cjfa-52952	3	11	:	:	PUNCT
cjfa-52952	3	12	dr	dr	PROPN
cjfa-52952	3	13	ewa	ewa	PROPN
cjfa-52952	3	14	chojnacka	chojnacka	PROPN
cjfa-52952	3	15	-	-	PUNCT
cjfa-52952	3	16	pelowska	pelowska	NOUN
cjfa-52952	3	17	,	,	PUNCT
cjfa-52952	3	18	dr	dr	PROPN
cjfa-52952	3	19	agnieszka	agnieszka	PROPN
cjfa-52952	3	20	żołądkiewicz	żołądkiewicz	PROPN
cjfa-52952	3	21	-	-	PUNCT
cjfa-52952	3	22	kuzioła	kuzioła	PROPN
cjfa-52952	3	23	secretary	secretary	NOUN
cjfa-52952	3	24	:	:	PUNCT
cjfa-52952	3	25	dr	dr	PROPN
cjfa-52952	3	26	hab	hab	PROPN
cjfa-52952	3	27	.	.	PUNCT
cjfa-52952	4	1	damian	damian	ADJ
cjfa-52952	4	2	walczak	walczak	PROPN
cjfa-52952	4	3	,	,	PUNCT
cjfa-52952	4	4	prof	prof	PROPN
cjfa-52952	4	5	.	.	PUNCT
cjfa-52952	4	6	umk	umk	PROPN
cjfa-52952	4	7	,	,	PUNCT
cjfa-52952	4	8	dr	dr	PROPN
cjfa-52952	4	9	anna	anna	PROPN
cjfa-52952	4	10	olewnik	olewnik	PROPN
cjfa-52952	4	11	-	-	PUNCT
cjfa-52952	4	12	dejewska	dejewska	NOUN
cjfa-52952	4	13	scientific	scientific	ADJ
cjfa-52952	4	14	council	council	PROPN
cjfa-52952	4	15	prof	prof	NOUN
cjfa-52952	4	16	.	.	PUNCT
cjfa-52952	5	1	mustafa	mustafa	PROPN
cjfa-52952	5	2	akan	akan	PROPN
cjfa-52952	5	3	,	,	PUNCT
cjfa-52952	5	4	dogus	dogus	PROPN
cjfa-52952	5	5	university	university	PROPN
cjfa-52952	5	6	,	,	PUNCT
cjfa-52952	5	7	istanbul	istanbul	PROPN
cjfa-52952	5	8	,	,	PUNCT
cjfa-52952	5	9	turkey	turkey	PROPN
cjfa-52952	5	10	prof	prof	PROPN
cjfa-52952	5	11	.	.	PUNCT
cjfa-52952	6	1	gordon	gordon	PROPN
cjfa-52952	6	2	chang	chang	PROPN
cjfa-52952	6	3	,	,	PUNCT
cjfa-52952	6	4	national	national	PROPN
cjfa-52952	6	5	taiwan	taiwan	PROPN
cjfa-52952	6	6	university	university	PROPN
cjfa-52952	6	7	of	of	ADP
cjfa-52952	6	8	science	science	NOUN
cjfa-52952	6	9	and	and	CCONJ
cjfa-52952	6	10	technology	technology	NOUN
cjfa-52952	6	11	,	,	PUNCT
cjfa-52952	6	12	taiwan	taiwan	PROPN
cjfa-52952	6	13	prof	prof	PROPN
cjfa-52952	6	14	.	.	PUNCT
cjfa-52952	7	1	sandra	sandra	PROPN
cjfa-52952	7	2	isabel	isabel	PROPN
cjfa-52952	7	3	goncalves	goncalve	NOUN
cjfa-52952	7	4	da	da	PROPN
cjfa-52952	7	5	saude	saude	PROPN
cjfa-52952	7	6	,	,	PUNCT
cjfa-52952	7	7	instituto	instituto	PROPN
cjfa-52952	7	8	politecnico	politecnico	PROPN
cjfa-52952	7	9	de	de	PROPN
cjfa-52952	7	10	beja	beja	PROPN
cjfa-52952	7	11	,	,	PUNCT
cjfa-52952	7	12	portugal	portugal	PROPN
cjfa-52952	7	13	prof	prof	PROPN
cjfa-52952	7	14	.	.	PUNCT
cjfa-52952	8	1	luis	luis	PROPN
cjfa-52952	8	2	otero	otero	PROPN
cjfa-52952	8	3	gonzález	gonzález	PROPN
cjfa-52952	8	4	,	,	PUNCT
cjfa-52952	8	5	universidad	universidad	PROPN
cjfa-52952	8	6	de	de	PROPN
cjfa-52952	8	7	santiago	santiago	PROPN
cjfa-52952	8	8	de	de	PROPN
cjfa-52952	8	9	compostela	compostela	PROPN
cjfa-52952	8	10	,	,	PUNCT
cjfa-52952	8	11	spain	spain	PROPN
cjfa-52952	8	12	prof	prof	PROPN
cjfa-52952	8	13	.	.	PUNCT
cjfa-52952	9	1	christiane	christiane	PROPN
cjfa-52952	9	2	goodfellow	goodfellow	PROPN
cjfa-52952	9	3	,	,	PUNCT
cjfa-52952	9	4	jade	jade	NOUN
cjfa-52952	9	5	hochschule	hochschule	PROPN
cjfa-52952	9	6	wilhelmshaven	wilhelmshaven	PROPN
cjfa-52952	9	7	,	,	PUNCT
cjfa-52952	9	8	germany	germany	PROPN
cjfa-52952	9	9	prof	prof	PROPN
cjfa-52952	9	10	.	.	PUNCT
cjfa-52952	10	1	günter	günter	PROPN
cjfa-52952	10	2	hofbauer	hofbauer	PROPN
cjfa-52952	10	3	,	,	PUNCT
cjfa-52952	10	4	technische	technische	PROPN
cjfa-52952	10	5	hochschule	hochschule	NOUN
cjfa-52952	10	6	ingolstadt	ingolstadt	PROPN
cjfa-52952	10	7	business	business	PROPN
cjfa-52952	10	8	school	school	PROPN
cjfa-52952	10	9	,	,	PUNCT
cjfa-52952	10	10	ingolstadt	ingolstadt	NOUN
cjfa-52952	10	11	,	,	PUNCT
cjfa-52952	10	12	germany	germany	PROPN
cjfa-52952	10	13	prof	prof	PROPN
cjfa-52952	10	14	.	.	PUNCT
cjfa-52952	11	1	rytis	rytis	PROPN
cjfa-52952	11	2	krušinskas	krušinskas	PROPN
cjfa-52952	11	3	,	,	PUNCT
cjfa-52952	11	4	kaunas	kaunas	PROPN
cjfa-52952	11	5	university	university	PROPN
cjfa-52952	11	6	of	of	ADP
cjfa-52952	11	7	technology	technology	PROPN
cjfa-52952	11	8	,	,	PUNCT
cjfa-52952	11	9	lithuania	lithuania	PROPN
cjfa-52952	11	10	prof	prof	PROPN
cjfa-52952	11	11	.	.	PUNCT
cjfa-52952	12	1	monika	monika	PROPN
cjfa-52952	12	2	marcinkowska	marcinkowska	PROPN
cjfa-52952	12	3	,	,	PUNCT
cjfa-52952	12	4	university	university	PROPN
cjfa-52952	12	5	of	of	ADP
cjfa-52952	12	6	lodz	lodz	PROPN
cjfa-52952	12	7	,	,	PUNCT
cjfa-52952	12	8	poland	poland	PROPN
cjfa-52952	12	9	prof	prof	PROPN
cjfa-52952	12	10	.	.	PUNCT
cjfa-52952	13	1	juan	juan	PROPN
cjfa-52952	13	2	-	-	PUNCT
cjfa-52952	13	3	antonio	antonio	PROPN
cjfa-52952	13	4	mondéjar	mondéjar	PROPN
cjfa-52952	13	5	-	-	PUNCT
cjfa-52952	13	6	jiménez	jiménez	PROPN
cjfa-52952	13	7	,	,	PUNCT
cjfa-52952	13	8	universidad	universidad	PROPN
cjfa-52952	13	9	de	de	PROPN
cjfa-52952	13	10	castilla	castilla	PROPN
cjfa-52952	13	11	la	la	PROPN
cjfa-52952	13	12	mancha	mancha	PROPN
cjfa-52952	13	13	,	,	PUNCT
cjfa-52952	13	14	spain	spain	PROPN
cjfa-52952	13	15	prof	prof	PROPN
cjfa-52952	13	16	.	.	PUNCT
cjfa-52952	14	1	david	david	PROPN
cjfa-52952	14	2	naranjo	naranjo	PROPN
cjfa-52952	14	3	-	-	PUNCT
cjfa-52952	14	4	gil	gil	PROPN
cjfa-52952	14	5	,	,	PUNCT
cjfa-52952	14	6	universidad	universidad	PROPN
cjfa-52952	14	7	pablo	pablo	PROPN
cjfa-52952	14	8	de	de	PROPN
cjfa-52952	14	9	olavide	olavide	PROPN
cjfa-52952	14	10	,	,	PUNCT
cjfa-52952	14	11	sevilla	sevilla	PROPN
cjfa-52952	14	12	,	,	PUNCT
cjfa-52952	14	13	spain	spain	PROPN
cjfa-52952	14	14	prof	prof	PROPN
cjfa-52952	14	15	.	.	PUNCT
cjfa-52952	15	1	stanisław	stanisław	PROPN
cjfa-52952	15	2	owsiak	owsiak	PROPN
cjfa-52952	15	3	,	,	PUNCT
cjfa-52952	15	4	cracow	cracow	PROPN
cjfa-52952	15	5	university	university	PROPN
cjfa-52952	15	6	of	of	ADP
cjfa-52952	15	7	economics	economic	NOUN
cjfa-52952	15	8	,	,	PUNCT
cjfa-52952	15	9	poland	poland	PROPN
cjfa-52952	15	10	prof	prof	PROPN
cjfa-52952	15	11	.	.	PUNCT
cjfa-52952	16	1	wiesława	wiesława	PROPN
cjfa-52952	16	2	przybylska	przybylska	PROPN
cjfa-52952	16	3	-	-	PUNCT
cjfa-52952	16	4	kapuścińska	kapuścińska	PROPN
cjfa-52952	16	5	,	,	PUNCT
cjfa-52952	16	6	wsb	wsb	PROPN
cjfa-52952	16	7	university	university	PROPN
cjfa-52952	16	8	in	in	ADP
cjfa-52952	16	9	poznań	poznań	PROPN
cjfa-52952	16	10	,	,	PUNCT
cjfa-52952	16	11	poland	poland	PROPN
cjfa-52952	16	12	prof	prof	PROPN
cjfa-52952	16	13	.	.	PUNCT
cjfa-52952	17	1	małgorzata	małgorzata	PROPN
cjfa-52952	17	2	zaleska	zaleska	PROPN
cjfa-52952	17	3	,	,	PUNCT
cjfa-52952	17	4	warsaw	warsaw	PROPN
cjfa-52952	17	5	school	school	NOUN
cjfa-52952	17	6	of	of	ADP
cjfa-52952	17	7	economics	economic	NOUN
cjfa-52952	17	8	,	,	PUNCT
cjfa-52952	17	9	poland	poland	PROPN
cjfa-52952	17	10	s	s	PROPN
cjfa-52952	17	11	t	t	PROPN
cjfa-52952	17	12	a	a	DET
cjfa-52952	17	13	t	t	NOUN
cjfa-52952	18	1	i	i	PRON
cjfa-52952	18	2	s	s	VERB
cjfa-52952	18	3	t	t	X
cjfa-52952	19	1	i	i	PRON
cjfa-52952	19	2	c	c	VERB
cjfa-52952	19	3	a	a	DET
cjfa-52952	19	4	l	l	NOUN
cjfa-52952	19	5	e	e	NOUN
cjfa-52952	20	1	d	d	NOUN
cjfa-52952	20	2	i	i	PRON
cjfa-52952	20	3	t	t	X
cjfa-52952	20	4	o	o	NOUN
cjfa-52952	20	5	r	r	NOUN
cjfa-52952	20	6	:	:	PUNCT
cjfa-52952	20	7	prof	prof	PROPN
cjfa-52952	20	8	.	.	PUNCT
cjfa-52952	21	1	dr	dr	PROPN
cjfa-52952	21	2	hab	hab	PROPN
cjfa-52952	21	3	.	.	PUNCT
cjfa-52952	22	1	piotr	piotr	NOUN
cjfa-52952	22	2	fiszeder	fiszeder	PROPN
cjfa-52952	22	3	e	e	NOUN
cjfa-52952	22	4	n	n	CCONJ
cjfa-52952	22	5	g	g	NOUN
cjfa-52952	22	6	l	l	NOUN
cjfa-52952	23	1	i	i	PRON
cjfa-52952	23	2	s	s	VERB
cjfa-52952	23	3	h	h	NOUN
cjfa-52952	23	4	p	p	NOUN
cjfa-52952	23	5	r	r	NOUN
cjfa-52952	24	1	o	o	NOUN
cjfa-52952	24	2	o	o	X
cjfa-52952	24	3	f	f	X
cjfa-52952	24	4	r	r	NOUN
cjfa-52952	24	5	e	e	PROPN
cjfa-52952	24	6	a	a	X
cjfa-52952	24	7	d	d	X
cjfa-52952	24	8	e	e	NOUN
cjfa-52952	24	9	r	r	NOUN
cjfa-52952	24	10	:	:	PUNCT
cjfa-52952	24	11	mgr	mgr	PROPN
cjfa-52952	24	12	dominik	dominik	PROPN
cjfa-52952	24	13	liszkowski	liszkowski	VERB
cjfa-52952	24	14	subject	subject	ADJ
cjfa-52952	24	15	editors	editor	NOUN
cjfa-52952	24	16	a	a	DET
cjfa-52952	24	17	c	c	NOUN
cjfa-52952	24	18	c	c	NOUN
cjfa-52952	24	19	o	o	X
cjfa-52952	24	20	u	u	NOUN
cjfa-52952	24	21	n	n	ADP
cjfa-52952	24	22	t	t	NOUN
cjfa-52952	25	1	i	i	PRON
cjfa-52952	25	2	n	n	PRON
cjfa-52952	25	3	g	g	NOUN
cjfa-52952	25	4	:	:	PUNCT
cjfa-52952	25	5	prof	prof	PROPN
cjfa-52952	25	6	.	.	PUNCT
cjfa-52952	26	1	dr	dr	PROPN
cjfa-52952	26	2	hab	hab	PROPN
cjfa-52952	26	3	.	.	PUNCT
cjfa-52952	27	1	sławomir	sławomir	PROPN
cjfa-52952	28	1	sojak	sojak	PROPN
cjfa-52952	28	2	f	f	PROPN
cjfa-52952	29	1	i	i	PRON
cjfa-52952	29	2	n	n	PROPN
cjfa-52952	29	3	a	a	DET
cjfa-52952	29	4	n	n	NOUN
cjfa-52952	29	5	c	c	NOUN
cjfa-52952	29	6	e	e	NOUN
cjfa-52952	29	7	:	:	PUNCT
cjfa-52952	29	8	prof	prof	PROPN
cjfa-52952	29	9	.	.	PUNCT
cjfa-52952	30	1	dr	dr	PROPN
cjfa-52952	30	2	hab	hab	PROPN
cjfa-52952	30	3	.	.	PUNCT
cjfa-52952	31	1	danuta	danuta	VERB
cjfa-52952	31	2	dziawgo	dziawgo	PROPN
cjfa-52952	31	3	b	b	PROPN
cjfa-52952	31	4	e	e	X
cjfa-52952	31	5	h	h	NOUN
cjfa-52952	31	6	a	a	PRON
cjfa-52952	32	1	v	v	NOUN
cjfa-52952	33	1	i	i	PRON
cjfa-52952	34	1	o	o	NOUN
cjfa-52952	34	2	r	r	NOUN
cjfa-52952	34	3	a	a	PROPN
cjfa-52952	34	4	l	l	NOUN
cjfa-52952	34	5	f	f	X
cjfa-52952	35	1	i	i	PRON
cjfa-52952	35	2	n	n	PROPN
cjfa-52952	35	3	a	a	PRON
cjfa-52952	35	4	n	n	NOUN
cjfa-52952	35	5	c	c	NOUN
cjfa-52952	35	6	e	e	NOUN
cjfa-52952	35	7	a	a	PROPN
cjfa-52952	35	8	n	n	NOUN
cjfa-52952	36	1	d	d	NOUN
cjfa-52952	36	2	f	f	PROPN
cjfa-52952	37	1	i	i	PRON
cjfa-52952	37	2	n	n	PROPN
cjfa-52952	37	3	a	a	PRON
cjfa-52952	37	4	n	n	NOUN
cjfa-52952	37	5	c	c	NOUN
cjfa-52952	37	6	i	i	PRON
cjfa-52952	37	7	a	a	DET
cjfa-52952	37	8	l	l	NOUN
cjfa-52952	37	9	e	e	NOUN
cjfa-52952	37	10	n	n	CCONJ
cjfa-52952	37	11	g	g	NOUN
cjfa-52952	37	12	i	i	PRON
cjfa-52952	37	13	n	n	VERB
cjfa-52952	37	14	e	e	NOUN
cjfa-52952	37	15	e	e	NOUN
cjfa-52952	37	16	r	r	VERB
cjfa-52952	37	17	i	i	PRON
cjfa-52952	37	18	n	n	PRON
cjfa-52952	37	19	g	g	NOUN
cjfa-52952	37	20	:	:	PUNCT
cjfa-52952	37	21	prof	prof	PROPN
cjfa-52952	37	22	.	.	PUNCT
cjfa-52952	38	1	dr	dr	PROPN
cjfa-52952	38	2	hab	hab	PROPN
cjfa-52952	38	3	.	.	PUNCT
cjfa-52952	39	1	józef	józef	ADJ
cjfa-52952	39	2	stawicki	stawicki	PROPN
cjfa-52952	40	1	c	c	PROPN
cjfa-52952	40	2	o	o	NOUN
cjfa-52952	40	3	v	v	NOUN
cjfa-52952	40	4	e	e	NOUN
cjfa-52952	40	5	r	r	NOUN
cjfa-52952	40	6	d	d	X
cjfa-52952	40	7	e	e	X
cjfa-52952	40	8	s	s	VERB
cjfa-52952	40	9	i	i	PRON
cjfa-52952	40	10	g	g	NOUN
cjfa-52952	40	11	n	n	PROPN
cjfa-52952	40	12	:	:	PUNCT
cjfa-52952	40	13	żaneta	żaneta	NOUN
cjfa-52952	40	14	dziawgo	dziawgo	ADV
cjfa-52952	40	15	the	the	DET
cjfa-52952	40	16	primary	primary	ADJ
cjfa-52952	40	17	version	version	NOUN
cjfa-52952	40	18	of	of	ADP
cjfa-52952	40	19	the	the	DET
cjfa-52952	40	20	journal	journal	NOUN
cjfa-52952	40	21	is	be	AUX
cjfa-52952	40	22	the	the	DET
cjfa-52952	40	23	on	on	ADP
cjfa-52952	40	24	-	-	PUNCT
cjfa-52952	40	25	line	line	NOUN
cjfa-52952	40	26	version	version	NOUN
cjfa-52952	40	27	(	(	PUNCT
cjfa-52952	40	28	www.cjfa.umk.pl	www.cjfa.umk.pl	NOUN
cjfa-52952	40	29	)	)	PUNCT
cjfa-52952	40	30	,	,	PUNCT
cjfa-52952	40	31	however	however	ADV
cjfa-52952	40	32	the	the	DET
cjfa-52952	40	33	journal	journal	NOUN
cjfa-52952	40	34	is	be	AUX
cjfa-52952	40	35	available	available	ADJ
cjfa-52952	40	36	both	both	PRON
cjfa-52952	40	37	in	in	ADP
cjfa-52952	40	38	print	print	NOUN
cjfa-52952	40	39	and	and	CCONJ
cjfa-52952	40	40	electronic	electronic	ADJ
cjfa-52952	40	41	form	form	NOUN
cjfa-52952	40	42	e	e	NOUN
cjfa-52952	40	43	-	-	NOUN
cjfa-52952	40	44	issn	issn	ADJ
cjfa-52952	40	45	:	:	PUNCT
cjfa-52952	40	46	2300	2300	NUM
cjfa-52952	40	47	-	-	SYM
cjfa-52952	40	48	3065	3065	NUM
cjfa-52952	40	49	p	p	NOUN
cjfa-52952	40	50	-	-	PUNCT
cjfa-52952	40	51	issn	issn	NOUN
cjfa-52952	40	52	:	:	PUNCT
cjfa-52952	40	53	2300	2300	NUM
cjfa-52952	40	54	-	-	SYM
cjfa-52952	40	55	1240	1240	NUM
cjfa-52952	40	56	czasopismo	czasopismo	PROPN
cjfa-52952	40	57	jest	jest	PROPN
cjfa-52952	40	58	wydawane	wydawane	NOUN
cjfa-52952	40	59	na	na	INTJ
cjfa-52952	40	60	zasadach	zasadach	PROPN
cjfa-52952	40	61	licencji	licencji	VERB
cjfa-52952	40	62	niewyłącznej	niewyłącznej	PROPN
cjfa-52952	40	63	creative	creative	ADJ
cjfa-52952	40	64	commons	common	NOUN
cjfa-52952	41	1	i	i	PRON
cjfa-52952	41	2	dystrybuowane	dystrybuowane	VERB
cjfa-52952	41	3	w	w	PROPN
cjfa-52952	41	4	wersji	wersji	NOUN
cjfa-52952	41	5	elektronicznej	elektronicznej	NOUN
cjfa-52952	41	6	open	open	ADJ
cjfa-52952	41	7	access	access	NOUN
cjfa-52952	41	8	poprzez	poprzez	NOUN
cjfa-52952	41	9	platformę	platformę	NOUN
cjfa-52952	41	10	czasopism	czasopism	NOUN
cjfa-52952	41	11	umk	umk	ADJ
cjfa-52952	41	12	wersja	wersja	ADJ
cjfa-52952	41	13	papierowa	papierowa	ADJ
cjfa-52952	41	14	jest	jest	NOUN
cjfa-52952	41	15	dostępna	dostępna	PROPN
cjfa-52952	41	16	w	w	PROPN
cjfa-52952	41	17	druku	druku	NOUN
cjfa-52952	41	18	na	na	PART
cjfa-52952	41	19	żądanie	żądanie	VERB
cjfa-52952	41	20	na	na	PART
cjfa-52952	41	21	stronie	stronie	PROPN
cjfa-52952	41	22	internetowej	internetowej	PROPN
cjfa-52952	41	23	wydawnictwa	wydawnictwa	NOUN
cjfa-52952	42	1	www.wydawnictwoumk.pl	www.wydawnictwoumk.pl	PROPN
cjfa-52952	42	2	©	©	PROPN
cjfa-52952	42	3	2023	2023	NUM
cjfa-52952	42	4	copyright	copyright	NOUN
cjfa-52952	42	5	by	by	ADP
cjfa-52952	42	6	uniwersytet	uniwersytet	PROPN
cjfa-52952	42	7	mikołaja	mikołaja	PROPN
cjfa-52952	42	8	kopernika	kopernika	PROPN
cjfa-52952	42	9	w	w	PROPN
cjfa-52952	42	10	toruniu	toruniu	PROPN
cjfa-52952	42	11	toruń	toruń	VERB
cjfa-52952	42	12	2023	2023	NUM
cjfa-52952	42	13	address	address	NOUN
cjfa-52952	42	14	of	of	ADP
cjfa-52952	42	15	the	the	DET
cjfa-52952	42	16	publisher	publisher	PROPN
cjfa-52952	42	17	nicolaus	nicolaus	PROPN
cjfa-52952	42	18	copernicus	copernicus	PROPN
cjfa-52952	42	19	university	university	PROPN
cjfa-52952	42	20	in	in	ADP
cjfa-52952	42	21	toruń	toruń	PROPN
cjfa-52952	42	22	gagarina	gagarina	NOUN
cjfa-52952	42	23	11	11	NUM
cjfa-52952	42	24	,	,	PUNCT
cjfa-52952	42	25	87	87	NUM
cjfa-52952	42	26	-	-	SYM
cjfa-52952	42	27	100	100	NUM
cjfa-52952	42	28	toruń	toruń	NOUN
cjfa-52952	42	29	,	,	PUNCT
cjfa-52952	42	30	phone	phone	NOUN
cjfa-52952	42	31	:	:	PUNCT
cjfa-52952	42	32	+48	+48	NUM
cjfa-52952	42	33	56	56	NUM
cjfa-52952	42	34	611	611	NUM
cjfa-52952	42	35	40	40	NUM
cjfa-52952	42	36	10	10	NUM
cjfa-52952	42	37	kontakt@umk.pl	kontakt@umk.pl	ADV
cjfa-52952	42	38	,	,	PUNCT
cjfa-52952	42	39	www.umk.pl	www.umk.pl	PROPN
cjfa-52952	42	40	print	print	NOUN
cjfa-52952	42	41	:	:	PUNCT
cjfa-52952	42	42	drukarnia	drukarnia	PROPN
cjfa-52952	42	43	wn	wn	PROPN
cjfa-52952	42	44	umk	umk	PROPN
cjfa-52952	42	45	editorial	editorial	ADJ
cjfa-52952	42	46	office	office	NOUN
cjfa-52952	42	47	gagarina	gagarina	NOUN
cjfa-52952	42	48	13a	13a	PROPN
cjfa-52952	42	49	,	,	PUNCT
cjfa-52952	42	50	87	87	NUM
cjfa-52952	42	51	-	-	SYM
cjfa-52952	42	52	100	100	NUM
cjfa-52952	42	53	toruń	toruń	NOUN
cjfa-52952	42	54	phone	phone	NOUN
cjfa-52952	42	55	:	:	PUNCT
cjfa-52952	42	56	+	+	CCONJ
cjfa-52952	42	57	48	48	NUM
cjfa-52952	42	58	56	56	NUM
cjfa-52952	42	59	611	611	NUM
cjfa-52952	42	60	46	46	NUM
cjfa-52952	42	61	34	34	NUM
cjfa-52952	42	62	(	(	PUNCT
cjfa-52952	42	63	dr	dr	PROPN
cjfa-52952	42	64	agnieszka	agnieszka	PROPN
cjfa-52952	42	65	żołądkiewicz	żołądkiewicz	PROPN
cjfa-52952	42	66	-	-	PUNCT
cjfa-52952	42	67	kuzioła	kuzioła	PROPN
cjfa-52952	42	68	)	)	PUNCT
cjfa-52952	42	69	fax	fax	NOUN
cjfa-52952	42	70	:	:	PUNCT
cjfa-52952	42	71	+48	+48	NUM
cjfa-52952	42	72	56	56	NUM
cjfa-52952	42	73	654	654	NUM
cjfa-52952	42	74	24	24	NUM
cjfa-52952	42	75	93	93	NUM
cjfa-52952	42	76	cjfa@umk.pl	cjfa@umk.pl	PROPN
cjfa-52952	42	77	,	,	PUNCT
cjfa-52952	42	78	www.cjfa.umk.pl	www.cjfa.umk.pl	PROPN
cjfa-52952	42	79	icv	icv	VERB
cjfa-52952	42	80	2022	2022	NUM
cjfa-52952	42	81	:	:	PUNCT
cjfa-52952	42	82	100.00	100.00	NUM
cjfa-52952	42	83	list	list	NOUN
cjfa-52952	42	84	of	of	ADP
cjfa-52952	42	85	reviewers	reviewer	NOUN
cjfa-52952	42	86	prof	prof	PROPN
cjfa-52952	42	87	.	.	PUNCT
cjfa-52952	43	1	domagoja	domagoja	PROPN
cjfa-52952	43	2	buljan	buljan	PROPN
cjfa-52952	43	3	barbača	barbača	PROPN
cjfa-52952	43	4	,	,	PUNCT
cjfa-52952	43	5	university	university	NOUN
cjfa-52952	43	6	of	of	ADP
cjfa-52952	43	7	split	split	NOUN
cjfa-52952	43	8	,	,	PUNCT
cjfa-52952	43	9	croatia	croatia	PROPN
cjfa-52952	43	10	prof	prof	PROPN
cjfa-52952	43	11	.	.	PUNCT
cjfa-52952	44	1	francesca	francesca	PROPN
cjfa-52952	44	2	bartolacci	bartolacci	PROPN
cjfa-52952	44	3	,	,	PUNCT
cjfa-52952	44	4	university	university	NOUN
cjfa-52952	44	5	of	of	ADP
cjfa-52952	44	6	macerata	macerata	PROPN
cjfa-52952	44	7	,	,	PUNCT
cjfa-52952	44	8	italy	italy	PROPN
cjfa-52952	44	9	prof	prof	PROPN
cjfa-52952	44	10	.	.	PUNCT
cjfa-52952	45	1	jasna	jasna	PROPN
cjfa-52952	45	2	bogovac	bogovac	PROPN
cjfa-52952	45	3	,	,	PUNCT
cjfa-52952	45	4	university	university	NOUN
cjfa-52952	45	5	of	of	ADP
cjfa-52952	45	6	zagreb	zagreb	PROPN
cjfa-52952	45	7	,	,	PUNCT
cjfa-52952	45	8	croatia	croatia	PROPN
cjfa-52952	45	9	prof	prof	PROPN
cjfa-52952	45	10	.	.	PUNCT
cjfa-52952	46	1	andrzej	andrzej	PROPN
cjfa-52952	46	2	buszko	buszko	PROPN
cjfa-52952	46	3	,	,	PUNCT
cjfa-52952	46	4	university	university	NOUN
cjfa-52952	46	5	of	of	ADP
cjfa-52952	46	6	warmia	warmia	NOUN
cjfa-52952	46	7	and	and	CCONJ
cjfa-52952	46	8	mazury	mazury	NOUN
cjfa-52952	46	9	in	in	ADP
cjfa-52952	46	10	olsztyn	olsztyn	PROPN
cjfa-52952	46	11	,	,	PUNCT
cjfa-52952	46	12	poland	poland	PROPN
cjfa-52952	46	13	prof	prof	PROPN
cjfa-52952	46	14	.	.	PUNCT
cjfa-52952	47	1	josé	josé	PROPN
cjfa-52952	47	2	raúl	raúl	PROPN
cjfa-52952	47	3	canay	canay	NOUN
cjfa-52952	47	4	-	-	PUNCT
cjfa-52952	47	5	pazos	pazos	NOUN
cjfa-52952	47	6	,	,	PUNCT
cjfa-52952	47	7	universidade	universidade	PROPN
cjfa-52952	47	8	de	de	PROPN
cjfa-52952	47	9	santiago	santiago	PROPN
cjfa-52952	47	10	de	de	PROPN
cjfa-52952	47	11	compostela	compostela	PROPN
cjfa-52952	47	12	,	,	PUNCT
cjfa-52952	47	13	spain	spain	PROPN
cjfa-52952	47	14	prof	prof	PROPN
cjfa-52952	47	15	.	.	PUNCT
cjfa-52952	48	1	nicola	nicola	PROPN
cjfa-52952	48	2	giuseppe	giuseppe	PROPN
cjfa-52952	48	3	castellano	castellano	PROPN
cjfa-52952	48	4	,	,	PUNCT
cjfa-52952	48	5	university	university	NOUN
cjfa-52952	48	6	of	of	ADP
cjfa-52952	48	7	macerata	macerata	PROPN
cjfa-52952	48	8	,	,	PUNCT
cjfa-52952	48	9	italy	italy	PROPN
cjfa-52952	48	10	prof	prof	PROPN
cjfa-52952	48	11	.	.	PUNCT
cjfa-52952	49	1	andrzej	andrzej	PROPN
cjfa-52952	49	2	cwynar	cwynar	PROPN
cjfa-52952	49	3	,	,	PUNCT
cjfa-52952	49	4	university	university	NOUN
cjfa-52952	49	5	of	of	ADP
cjfa-52952	49	6	economics	economic	NOUN
cjfa-52952	49	7	and	and	CCONJ
cjfa-52952	49	8	innovation	innovation	NOUN
cjfa-52952	49	9	,	,	PUNCT
cjfa-52952	49	10	poland	poland	PROPN
cjfa-52952	49	11	prof	prof	PROPN
cjfa-52952	49	12	.	.	PROPN
cjfa-52952	50	1	catherine	catherine	PROPN
cjfa-52952	50	2	deffains	deffains	PROPN
cjfa-52952	50	3	-	-	PUNCT
cjfa-52952	50	4	crapsky	crapsky	PROPN
cjfa-52952	50	5	,	,	PUNCT
cjfa-52952	50	6	université	université	PROPN
cjfa-52952	50	7	d’angers	d’anger	NOUN
cjfa-52952	50	8	,	,	PUNCT
cjfa-52952	50	9	france	france	PROPN
cjfa-52952	50	10	prof	prof	PROPN
cjfa-52952	50	11	.	.	PUNCT
cjfa-52952	51	1	cristina	cristina	PROPN
cjfa-52952	51	2	gânescu	gânescu	PROPN
cjfa-52952	51	3	,	,	PUNCT
cjfa-52952	51	4	constantin	constantin	PROPN
cjfa-52952	51	5	brâncoveanu	brâncoveanu	PROPN
cjfa-52952	51	6	din	din	PROPN
cjfa-52952	51	7	pitești	pitești	PROPN
cjfa-52952	51	8	,	,	PUNCT
cjfa-52952	51	9	romania	romania	PROPN
cjfa-52952	51	10	prof	prof	PROPN
cjfa-52952	51	11	.	.	PUNCT
cjfa-52952	52	1	jerzy	jerzy	PROPN
cjfa-52952	52	2	gierusz	gierusz	PROPN
cjfa-52952	52	3	,	,	PUNCT
cjfa-52952	52	4	gdansk	gdansk	PROPN
cjfa-52952	52	5	university	university	PROPN
cjfa-52952	52	6	,	,	PUNCT
cjfa-52952	52	7	poland	poland	PROPN
cjfa-52952	52	8	prof	prof	PROPN
cjfa-52952	52	9	.	.	PUNCT
cjfa-52952	53	1	dirk	dirk	PROPN
cjfa-52952	53	2	kiesewetter	kiesewetter	PROPN
cjfa-52952	53	3	,	,	PUNCT
cjfa-52952	53	4	julius	julius	PROPN
cjfa-52952	53	5	-	-	PUNCT
cjfa-52952	53	6	maximilians	maximilians	PROPN
cjfa-52952	53	7	-	-	PUNCT
cjfa-52952	53	8	universität	universität	ADJ
cjfa-52952	53	9	würzburg	würzburg	NOUN
cjfa-52952	53	10	,	,	PUNCT
cjfa-52952	53	11	germany	germany	PROPN
cjfa-52952	53	12	prof	prof	PROPN
cjfa-52952	53	13	.	.	PUNCT
cjfa-52952	54	1	jan	jan	PROPN
cjfa-52952	54	2	koleśnik	koleśnik	PROPN
cjfa-52952	54	3	,	,	PUNCT
cjfa-52952	54	4	warsaw	warsaw	PROPN
cjfa-52952	54	5	school	school	NOUN
cjfa-52952	54	6	of	of	ADP
cjfa-52952	54	7	economics	economic	NOUN
cjfa-52952	54	8	,	,	PUNCT
cjfa-52952	54	9	poland	poland	PROPN
cjfa-52952	54	10	prof	prof	PROPN
cjfa-52952	54	11	.	.	PUNCT
cjfa-52952	55	1	natalia	natalia	PROPN
cjfa-52952	55	2	konovalova	konovalova	PROPN
cjfa-52952	55	3	,	,	PUNCT
cjfa-52952	55	4	riseba	riseba	PROPN
cjfa-52952	55	5	university	university	NOUN
cjfa-52952	55	6	,	,	PUNCT
cjfa-52952	55	7	riga	riga	PROPN
cjfa-52952	55	8	,	,	PUNCT
cjfa-52952	55	9	latvia	latvia	PROPN
cjfa-52952	55	10	prof	prof	PROPN
cjfa-52952	55	11	.	.	PUNCT
cjfa-52952	56	1	janina	janina	PROPN
cjfa-52952	56	2	kotlińska	kotlińska	PROPN
cjfa-52952	56	3	,	,	PUNCT
cjfa-52952	56	4	the	the	DET
cjfa-52952	56	5	john	john	PROPN
cjfa-52952	56	6	paul	paul	PROPN
cjfa-52952	56	7	ii	ii	PROPN
cjfa-52952	56	8	catholic	catholic	PROPN
cjfa-52952	56	9	university	university	PROPN
cjfa-52952	56	10	of	of	ADP
cjfa-52952	56	11	lublin	lublin	PROPN
cjfa-52952	56	12	,	,	PUNCT
cjfa-52952	56	13	poland	poland	PROPN
cjfa-52952	56	14	prof	prof	PROPN
cjfa-52952	56	15	.	.	PUNCT
cjfa-52952	57	1	zbigniew	zbigniew	PROPN
cjfa-52952	57	2	krysiak	krysiak	PROPN
cjfa-52952	57	3	,	,	PUNCT
cjfa-52952	57	4	warsaw	warsaw	PROPN
cjfa-52952	57	5	school	school	NOUN
cjfa-52952	57	6	of	of	ADP
cjfa-52952	57	7	economics	economic	NOUN
cjfa-52952	57	8	,	,	PUNCT
cjfa-52952	57	9	poland	poland	PROPN
cjfa-52952	57	10	prof	prof	PROPN
cjfa-52952	57	11	.	.	PUNCT
cjfa-52952	58	1	nicoletta	nicoletta	PROPN
cjfa-52952	58	2	marinelli	marinelli	PROPN
cjfa-52952	58	3	,	,	PUNCT
cjfa-52952	58	4	university	university	NOUN
cjfa-52952	58	5	of	of	ADP
cjfa-52952	58	6	macerata	macerata	PROPN
cjfa-52952	58	7	,	,	PUNCT
cjfa-52952	58	8	italy	italy	PROPN
cjfa-52952	58	9	prof	prof	PROPN
cjfa-52952	58	10	.	.	PROPN
cjfa-52952	59	1	astrida	astrida	PROPN
cjfa-52952	59	2	miceikienė	miceikienė	PROPN
cjfa-52952	59	3	,	,	PUNCT
cjfa-52952	59	4	vytautas	vytautas	PROPN
cjfa-52952	59	5	magnus	magnus	PROPN
cjfa-52952	59	6	university	university	PROPN
cjfa-52952	59	7	,	,	PUNCT
cjfa-52952	59	8	lithuania	lithuania	PROPN
cjfa-52952	59	9	prof	prof	PROPN
cjfa-52952	59	10	.	.	PUNCT
cjfa-52952	60	1	lyudmila	lyudmila	PROPN
cjfa-52952	60	2	mihaylova	mihaylova	PROPN
cjfa-52952	60	3	,	,	PUNCT
cjfa-52952	60	4	university	university	NOUN
cjfa-52952	60	5	of	of	ADP
cjfa-52952	60	6	ruse	ruse	NOUN
cjfa-52952	60	7	,	,	PUNCT
cjfa-52952	60	8	bulgaria	bulgaria	PROPN
cjfa-52952	60	9	prof	prof	PROPN
cjfa-52952	60	10	.	.	PUNCT
cjfa-52952	61	1	ewa	ewa	PROPN
cjfa-52952	61	2	miklaszewska	miklaszewska	PROPN
cjfa-52952	61	3	,	,	PUNCT
cjfa-52952	61	4	cracow	cracow	PROPN
cjfa-52952	61	5	university	university	PROPN
cjfa-52952	61	6	of	of	ADP
cjfa-52952	61	7	economics	economic	NOUN
cjfa-52952	61	8	,	,	PUNCT
cjfa-52952	61	9	poland	poland	PROPN
cjfa-52952	61	10	prof	prof	PROPN
cjfa-52952	61	11	.	.	PROPN
cjfa-52952	62	1	emil	emil	PROPN
cjfa-52952	62	2	papazov	papazov	PROPN
cjfa-52952	62	3	,	,	PUNCT
cjfa-52952	62	4	university	university	NOUN
cjfa-52952	62	5	of	of	ADP
cjfa-52952	62	6	national	national	ADJ
cjfa-52952	62	7	and	and	CCONJ
cjfa-52952	62	8	world	world	NOUN
cjfa-52952	62	9	economy	economy	NOUN
cjfa-52952	62	10	,	,	PUNCT
cjfa-52952	62	11	sofia	sofia	PROPN
cjfa-52952	62	12	,	,	PUNCT
cjfa-52952	62	13	bulgaria	bulgaria	PROPN
cjfa-52952	62	14	prof	prof	PROPN
cjfa-52952	62	15	.	.	PUNCT
cjfa-52952	63	1	ángel	ángel	PROPN
cjfa-52952	63	2	peiró	peiró	PROPN
cjfa-52952	63	3	signes	signes	PROPN
cjfa-52952	63	4	,	,	PUNCT
cjfa-52952	63	5	universidad	universidad	PROPN
cjfa-52952	63	6	politécnica	politécnica	PROPN
cjfa-52952	63	7	de	de	PROPN
cjfa-52952	63	8	valencia	valencia	PROPN
cjfa-52952	63	9	,	,	PUNCT
cjfa-52952	63	10	spain	spain	PROPN
cjfa-52952	63	11	prof	prof	PROPN
cjfa-52952	63	12	.	.	PROPN
cjfa-52952	64	1	adalmiro	adalmiro	PROPN
cjfa-52952	64	2	pereira	pereira	PROPN
cjfa-52952	64	3	,	,	PUNCT
cjfa-52952	64	4	politécnico	politécnico	NOUN
cjfa-52952	64	5	do	do	AUX
cjfa-52952	64	6	porto	porto	PROPN
cjfa-52952	64	7	,	,	PUNCT
cjfa-52952	64	8	portugal	portugal	PROPN
cjfa-52952	64	9	prof	prof	PROPN
cjfa-52952	64	10	.	.	PUNCT
cjfa-52952	65	1	wojciech	wojciech	PROPN
cjfa-52952	65	2	piotrowicz	piotrowicz	PROPN
cjfa-52952	65	3	,	,	PUNCT
cjfa-52952	65	4	university	university	NOUN
cjfa-52952	65	5	of	of	ADP
cjfa-52952	65	6	oxford	oxford	PROPN
cjfa-52952	65	7	,	,	PUNCT
cjfa-52952	65	8	great	great	ADJ
cjfa-52952	65	9	britain	britain	PROPN
cjfa-52952	65	10	prof	prof	PROPN
cjfa-52952	65	11	.	.	PUNCT
cjfa-52952	66	1	francisco	francisco	PROPN
cjfa-52952	66	2	sánchez	sánchez	PROPN
cjfa-52952	66	3	del	del	PROPN
cjfa-52952	66	4	cubo	cubo	PROPN
cjfa-52952	66	5	,	,	PUNCT
cjfa-52952	66	6	universidad	universidad	PROPN
cjfa-52952	66	7	de	de	X
cjfa-52952	66	8	castilla	castilla	PROPN
cjfa-52952	66	9	-	-	PUNCT
cjfa-52952	66	10	la	la	X
cjfa-52952	66	11	mancha	mancha	PROPN
cjfa-52952	66	12	,	,	PUNCT
cjfa-52952	66	13	spain	spain	PROPN
cjfa-52952	66	14	prof	prof	PROPN
cjfa-52952	66	15	.	.	PUNCT
cjfa-52952	67	1	maria	maria	PROPN
cjfa-52952	67	2	del	del	PROPN
cjfa-52952	67	3	val	val	PROPN
cjfa-52952	67	4	segarra	segarra	PROPN
cjfa-52952	67	5	-	-	PUNCT
cjfa-52952	67	6	oña	oña	NOUN
cjfa-52952	67	7	,	,	PUNCT
cjfa-52952	67	8	universidad	universidad	PROPN
cjfa-52952	67	9	politécnica	politécnica	PROPN
cjfa-52952	67	10	de	de	PROPN
cjfa-52952	67	11	valencia	valencia	PROPN
cjfa-52952	67	12	,	,	PUNCT
cjfa-52952	67	13	spain	spain	PROPN
cjfa-52952	67	14	prof	prof	PROPN
cjfa-52952	67	15	.	.	PUNCT
cjfa-52952	67	16	anna	anna	PROPN
cjfa-52952	67	17	szelągowska	szelągowska	PROPN
cjfa-52952	67	18	,	,	PUNCT
cjfa-52952	67	19	warsaw	warsaw	PROPN
cjfa-52952	67	20	school	school	NOUN
cjfa-52952	67	21	of	of	ADP
cjfa-52952	67	22	economics	economic	NOUN
cjfa-52952	67	23	,	,	PUNCT
cjfa-52952	67	24	poland	poland	PROPN
cjfa-52952	67	25	prof	prof	PROPN
cjfa-52952	67	26	.	.	PUNCT
cjfa-52952	68	1	nirundon	nirundon	PROPN
cjfa-52952	68	2	tapachai	tapachai	PROPN
cjfa-52952	68	3	,	,	PUNCT
cjfa-52952	68	4	kasetsart	kasetsart	PROPN
cjfa-52952	68	5	university	university	PROPN
cjfa-52952	68	6	,	,	PUNCT
cjfa-52952	68	7	thailand	thailand	PROPN
cjfa-52952	68	8	prof	prof	PROPN
cjfa-52952	68	9	.	.	PUNCT
cjfa-52952	69	1	waldemar	waldemar	PROPN
cjfa-52952	69	2	tarczyński	tarczyński	PROPN
cjfa-52952	69	3	,	,	PUNCT
cjfa-52952	69	4	szczecin	szczecin	PROPN
cjfa-52952	69	5	university	university	PROPN
cjfa-52952	69	6	,	,	PUNCT
cjfa-52952	69	7	poland	poland	PROPN
cjfa-52952	69	8	prof	prof	PROPN
cjfa-52952	69	9	.	.	PUNCT
cjfa-52952	70	1	gerard	gerard	PROPN
cjfa-52952	70	2	olivar	olivar	PROPN
cjfa-52952	70	3	tost	tost	PROPN
cjfa-52952	70	4	,	,	PUNCT
cjfa-52952	70	5	national	national	ADJ
cjfa-52952	70	6	university	university	PROPN
cjfa-52952	70	7	of	of	ADP
cjfa-52952	70	8	colombia	colombia	PROPN
cjfa-52952	70	9	,	,	PUNCT
cjfa-52952	70	10	colombia	colombia	PROPN
cjfa-52952	70	11	prof	prof	PROPN
cjfa-52952	70	12	.	.	PUNCT
cjfa-52952	71	1	yolanda	yolanda	PROPN
cjfa-52952	71	2	trujillo	trujillo	PROPN
cjfa-52952	71	3	-	-	PUNCT
cjfa-52952	71	4	adria	adria	PROPN
cjfa-52952	71	5	,	,	PUNCT
cjfa-52952	71	6	universitat	universitat	PROPN
cjfa-52952	71	7	politècnica	politècnica	PROPN
cjfa-52952	71	8	de	de	PROPN
cjfa-52952	71	9	valència	valència	PROPN
cjfa-52952	71	10	,	,	PUNCT
cjfa-52952	71	11	spain	spain	PROPN
cjfa-52952	71	12	prof	prof	PROPN
cjfa-52952	71	13	.	.	PUNCT
cjfa-52952	72	1	jan	jan	PROPN
cjfa-52952	72	2	turyna	turyna	PROPN
cjfa-52952	72	3	,	,	PUNCT
cjfa-52952	72	4	warsaw	warsaw	PROPN
cjfa-52952	72	5	university	university	PROPN
cjfa-52952	72	6	,	,	PUNCT
cjfa-52952	72	7	poland	poland	PROPN
cjfa-52952	72	8	prof	prof	PROPN
cjfa-52952	72	9	.	.	PUNCT
cjfa-52952	73	1	joanna	joanna	PROPN
cjfa-52952	73	2	wielgórska	wielgórska	PROPN
cjfa-52952	73	3	-	-	PUNCT
cjfa-52952	73	4	leszczyńska	leszczyńska	PROPN
cjfa-52952	73	5	,	,	PUNCT
cjfa-52952	73	6	warsaw	warsaw	PROPN
cjfa-52952	73	7	school	school	NOUN
cjfa-52952	73	8	of	of	ADP
cjfa-52952	73	9	economics	economic	NOUN
cjfa-52952	73	10	,	,	PUNCT
cjfa-52952	73	11	poland	poland	PROPN
cjfa-52952	73	12	table	table	NOUN
cjfa-52952	73	13	of	of	ADP
cjfa-52952	73	14	contents	content	NOUN
cjfa-52952	73	15	amira	amira	PROPN
cjfa-52952	73	16	ben	ben	PROPN
cjfa-52952	73	17	hassoun	hassoun	PROPN
cjfa-52952	73	18	,	,	PUNCT
cjfa-52952	73	19	manel	manel	PROPN
cjfa-52952	73	20	hadrich	hadrich	PROPN
cjfa-52952	73	21	does	do	AUX
cjfa-52952	73	22	tax	tax	NOUN
cjfa-52952	73	23	aggressiveness	aggressiveness	NOUN
cjfa-52952	73	24	lead	lead	VERB
cjfa-52952	73	25	to	to	ADP
cjfa-52952	73	26	more	more	ADJ
cjfa-52952	73	27	earnings	earning	NOUN
cjfa-52952	73	28	management	management	NOUN
cjfa-52952	73	29	:	:	PUNCT
cjfa-52952	73	30	the	the	DET
cjfa-52952	73	31	case	case	NOUN
cjfa-52952	73	32	of	of	ADP
cjfa-52952	73	33	tunisian	tunisian	ADJ
cjfa-52952	73	34	firms	firm	NOUN
cjfa-52952	73	35	....................................................................................................	....................................................................................................	PUNCT
cjfa-52952	73	36	9	9	NUM
cjfa-52952	73	37	katarzyna	katarzyna	PROPN
cjfa-52952	73	38	goldmann	goldmann	PROPN
cjfa-52952	73	39	,	,	PUNCT
cjfa-52952	73	40	aleksander	aleksander	PROPN
cjfa-52952	73	41	zawadzki	zawadzki	PROPN
cjfa-52952	73	42	the	the	DET
cjfa-52952	73	43	impact	impact	NOUN
cjfa-52952	73	44	of	of	ADP
cjfa-52952	73	45	the	the	DET
cjfa-52952	73	46	covid-19	covid-19	PROPN
cjfa-52952	73	47	pandemic	pandemic	NOUN
cjfa-52952	73	48	on	on	ADP
cjfa-52952	73	49	polish	polish	NOUN
cjfa-52952	73	50	it	it	PRON
cjfa-52952	73	51	enterprises	enterprise	NOUN
cjfa-52952	73	52	–	–	PUNCT
cjfa-52952	73	53	financial	financial	ADJ
cjfa-52952	73	54	sector	sector	NOUN
cjfa-52952	73	55	analysis	analysis	NOUN
cjfa-52952	73	56	....................................................................................................	....................................................................................................	PUNCT
cjfa-52952	73	57	27	27	NUM
cjfa-52952	73	58	rahji	rahji	NOUN
cjfa-52952	73	59	ohize	ohize	VERB
cjfa-52952	73	60	ibrahim	ibrahim	PROPN
cjfa-52952	73	61	,	,	PUNCT
cjfa-52952	73	62	kamaldeen	kamaldeen	VERB
cjfa-52952	73	63	ibrahem	ibrahem	PROPN
cjfa-52952	73	64	nageri	nageri	ADJ
cjfa-52952	73	65	foreign	foreign	ADJ
cjfa-52952	73	66	financial	financial	ADJ
cjfa-52952	73	67	flows	flow	NOUN
cjfa-52952	73	68	on	on	ADP
cjfa-52952	73	69	financial	financial	ADJ
cjfa-52952	73	70	efficiency	efficiency	NOUN
cjfa-52952	73	71	in	in	ADP
cjfa-52952	73	72	sub	sub	ADJ
cjfa-52952	73	73	-	-	ADJ
cjfa-52952	73	74	sahara	sahara	ADJ
cjfa-52952	73	75	african	african	ADJ
cjfa-52952	73	76	countries	country	NOUN
cjfa-52952	73	77	......	......	PUNCT
cjfa-52952	74	1	49	49	NUM
cjfa-52952	74	2	srikanth	srikanth	PROPN
cjfa-52952	74	3	potharla	potharla	PROPN
cjfa-52952	74	4	,	,	PUNCT
cjfa-52952	74	5	suman	suman	PROPN
cjfa-52952	74	6	kolpula	kolpula	PROPN
cjfa-52952	74	7	board	board	PROPN
cjfa-52952	74	8	independence	independence	NOUN
cjfa-52952	74	9	and	and	CCONJ
cjfa-52952	74	10	earnings	earning	NOUN
cjfa-52952	74	11	stability	stability	NOUN
cjfa-52952	74	12	:	:	PUNCT
cjfa-52952	74	13	a	a	DET
cjfa-52952	74	14	non	non	ADJ
cjfa-52952	74	15	-	-	ADJ
cjfa-52952	74	16	linear	linear	ADJ
cjfa-52952	74	17	perspective	perspective	NOUN
cjfa-52952	74	18	from	from	ADP
cjfa-52952	74	19	indian	indian	ADJ
cjfa-52952	74	20	companies	company	NOUN
cjfa-52952	74	21	..........................................................................................................................	..........................................................................................................................	PUNCT
cjfa-52952	74	22	73	73	NUM
cjfa-52952	74	23	saheed	sahee	VERB
cjfa-52952	74	24	akande	akande	PROPN
cjfa-52952	74	25	shittu	shittu	PROPN
cjfa-52952	74	26	,	,	PUNCT
cjfa-52952	74	27	emmanuel	emmanuel	PROPN
cjfa-52952	74	28	abiodun	abiodun	PROPN
cjfa-52952	74	29	alagbe	alagbe	PROPN
cjfa-52952	74	30	,	,	PUNCT
cjfa-52952	74	31	olushola	olushola	PROPN
cjfa-52952	74	32	rasheed	rasheed	VERB
cjfa-52952	74	33	jimoh	jimoh	ADJ
cjfa-52952	74	34	tax	tax	NOUN
cjfa-52952	74	35	planning	planning	NOUN
cjfa-52952	74	36	,	,	PUNCT
cjfa-52952	74	37	corporate	corporate	ADJ
cjfa-52952	74	38	tax	tax	NOUN
cjfa-52952	74	39	avoidance	avoidance	NOUN
cjfa-52952	74	40	and	and	CCONJ
cjfa-52952	74	41	real	real	ADJ
cjfa-52952	74	42	earnings	earning	NOUN
cjfa-52952	74	43	management	management	NOUN
cjfa-52952	74	44	:	:	PUNCT
cjfa-52952	74	45	gmm	gmm	PROPN
cjfa-52952	74	46	approach	approach	NOUN
cjfa-52952	74	47	in	in	ADP
cjfa-52952	74	48	nigeria	nigeria	PROPN
cjfa-52952	74	49	................................................................................................	................................................................................................	PUNCT
cjfa-52952	74	50	89	89	NUM
cjfa-52952	74	51	for	for	ADP
cjfa-52952	74	52	authors	author	NOUN
cjfa-52952	74	53	.........................................................................................................................	.........................................................................................................................	PUNCT
cjfa-52952	74	54	109	109	NUM