id	sid	tid	token	lemma	pos
cjfa-7414	1	1	cjfa_1_2015_przed_drukiem.pdf	cjfa_1_2015_przed_drukiem.pdf	PROPN
cjfa-7414	1	2	65	65	NUM
cjfa-7414	1	3	ing	ing	ADJ
cjfa-7414	1	4	liability	liability	NOUN
cjfa-7414	1	5	insurance	insurance	NOUN
cjfa-7414	1	6	(	(	PUNCT
cjfa-7414	1	7	oc	oc	PROPN
cjfa-7414	1	8	)	)	PUNCT
cjfa-7414	1	9	in	in	ADP
cjfa-7414	1	10	poland	poland	PROPN
cjfa-7414	1	11	.	.	PUNCT
cjfa-7414	2	1	copernican	copernican	PROPN
cjfa-7414	2	2	journal	journal	PROPN
cjfa-7414	2	3	of	of	ADP
cjfa-7414	2	4	finance	finance	PROPN
cjfa-7414	2	5	&	&	CCONJ
cjfa-7414	2	6	accounting	accounting	PROPN
cjfa-7414	2	7	,	,	PUNCT
cjfa-7414	2	8	4(1	4(1	NOUN
cjfa-7414	2	9	)	)	PUNCT
cjfa-7414	2	10	,	,	PUNCT
cjfa-7414	2	11	173–185	173–185	NUM
cjfa-7414	2	12	.	.	PUNCT
cjfa-7414	2	13	http://dx.doi.org/10.12775/cjfa.2015.012	http://dx.doi.org/10.12775/cjfa.2015.012	X
cjfa-7414	3	1	*	*	PUNCT
cjfa-7414	3	2	cracow	cracow	PROPN
cjfa-7414	3	3	university	university	PROPN
cjfa-7414	3	4	of	of	ADP
cjfa-7414	3	5	economics	economic	NOUN
cjfa-7414	3	6	risk	risk	NOUN
cjfa-7414	3	7	in	in	ADP
cjfa-7414	3	8	providing	provide	VERB
cjfa-7414	3	9	accounting	accounting	NOUN
cjfa-7414	3	10	services	service	NOUN
cjfa-7414	3	11	in	in	ADP
cjfa-7414	3	12	the	the	DET
cjfa-7414	3	13	context	context	NOUN
cjfa-7414	3	14	of	of	ADP
cjfa-7414	3	15	new	new	ADJ
cjfa-7414	3	16	regulations	regulation	NOUN
cjfa-7414	3	17	regarding	regard	VERB
cjfa-7414	3	18	liability	liability	NOUN
cjfa-7414	3	19	insurance	insurance	NOUN
cjfa-7414	3	20	(	(	PUNCT
cjfa-7414	3	21	oc	oc	NOUN
cjfa-7414	3	22	)	)	PUNCT
cjfa-7414	3	23	in	in	ADP
cjfa-7414	3	24	poland	poland	PROPN
cjfa-7414	3	25	keywords	keyword	NOUN
cjfa-7414	3	26	:	:	PUNCT
cjfa-7414	3	27	accounting	accounting	NOUN
cjfa-7414	3	28	,	,	PUNCT
cjfa-7414	3	29	services	service	NOUN
cjfa-7414	3	30	,	,	PUNCT
cjfa-7414	3	31	outsourcing	outsourcing	NOUN
cjfa-7414	3	32	,	,	PUNCT
cjfa-7414	3	33	risk	risk	NOUN
cjfa-7414	3	34	,	,	PUNCT
cjfa-7414	3	35	accounting	accounting	NOUN
cjfa-7414	3	36	office	office	NOUN
cjfa-7414	3	37	,	,	PUNCT
cjfa-7414	3	38	customer	customer	NOUN
cjfa-7414	3	39	,	,	PUNCT
cjfa-7414	3	40	insurance	insurance	NOUN
cjfa-7414	3	41	.	.	PUNCT
cjfa-7414	4	1	j	j	PROPN
cjfa-7414	4	2	e	e	PROPN
cjfa-7414	4	3	l	l	PROPN
cjfa-7414	4	4	classification	classification	NOUN
cjfa-7414	4	5	:	:	PUNCT
cjfa-7414	4	6	m41	m41	NOUN
cjfa-7414	4	7	,	,	PUNCT
cjfa-7414	4	8	o31	o31	NOUN
cjfa-7414	4	9	.	.	PUNCT
cjfa-7414	5	1	abstract	abstract	ADJ
cjfa-7414	5	2	:	:	PUNCT
cjfa-7414	5	3	in	in	ADP
cjfa-7414	5	4	the	the	DET
cjfa-7414	5	5	present	present	ADJ
cjfa-7414	5	6	economy	economy	NOUN
cjfa-7414	5	7	,	,	PUNCT
cjfa-7414	5	8	it	it	PRON
cjfa-7414	5	9	is	be	AUX
cjfa-7414	5	10	essential	essential	ADJ
cjfa-7414	5	11	to	to	PART
cjfa-7414	5	12	access	access	VERB
cjfa-7414	5	13	to	to	ADP
cjfa-7414	5	14	the	the	DET
cjfa-7414	5	15	correct	correct	ADJ
cjfa-7414	5	16	information	information	NOUN
cjfa-7414	5	17	coming	come	VERB
cjfa-7414	5	18	from	from	ADP
cjfa-7414	5	19	the	the	DET
cjfa-7414	5	20	market	market	NOUN
cjfa-7414	5	21	.	.	PUNCT
cjfa-7414	6	1	the	the	DET
cjfa-7414	6	2	source	source	NOUN
cjfa-7414	6	3	of	of	ADP
cjfa-7414	6	4	such	such	ADJ
cjfa-7414	6	5	information	information	NOUN
cjfa-7414	6	6	is	be	AUX
cjfa-7414	6	7	financial	financial	ADJ
cjfa-7414	6	8	statements	statement	NOUN
cjfa-7414	6	9	of	of	ADP
cjfa-7414	6	10	entities	entity	NOUN
cjfa-7414	6	11	,	,	PUNCT
cjfa-7414	6	12	prepared	prepare	VERB
cjfa-7414	6	13	in	in	ADP
cjfa-7414	6	14	accordance	accordance	NOUN
cjfa-7414	6	15	with	with	ADP
cjfa-7414	6	16	accepted	accept	VERB
cjfa-7414	6	17	accounting	accounting	NOUN
cjfa-7414	6	18	principles	principle	NOUN
cjfa-7414	6	19	and	and	CCONJ
cjfa-7414	6	20	ethical	ethical	ADJ
cjfa-7414	6	21	behavior	behavior	NOUN
cjfa-7414	6	22	requirements	requirement	NOUN
cjfa-7414	6	23	.	.	PUNCT
cjfa-7414	7	1	the	the	DET
cjfa-7414	7	2	rapid	rapid	ADJ
cjfa-7414	7	3	evolution	evolution	NOUN
cjfa-7414	7	4	of	of	ADP
cjfa-7414	7	5	solutions	solution	NOUN
cjfa-7414	7	6	conducive	conducive	ADJ
cjfa-7414	7	7	to	to	ADP
cjfa-7414	7	8	the	the	DET
cjfa-7414	7	9	fulfillment	fulfillment	NOUN
cjfa-7414	7	10	of	of	ADP
cjfa-7414	7	11	these	these	DET
cjfa-7414	7	12	expectations	expectation	NOUN
cjfa-7414	7	13	requires	require	VERB
cjfa-7414	7	14	professionals	professional	NOUN
cjfa-7414	7	15	involved	involve	VERB
cjfa-7414	7	16	in	in	ADP
cjfa-7414	7	17	accounting	account	VERB
cjfa-7414	7	18	to	to	PART
cjfa-7414	7	19	engage	engage	VERB
cjfa-7414	7	20	in	in	ADP
cjfa-7414	7	21	continuous	continuous	ADJ
cjfa-7414	7	22	learning	learning	NOUN
cjfa-7414	7	23	in	in	ADP
cjfa-7414	7	24	order	order	NOUN
cjfa-7414	7	25	to	to	PART
cjfa-7414	7	26	maintain	maintain	VERB
cjfa-7414	7	27	the	the	DET
cjfa-7414	7	28	high	high	ADJ
cjfa-7414	7	29	quality	quality	NOUN
cjfa-7414	7	30	of	of	ADP
cjfa-7414	7	31	knowledge	knowledge	NOUN
cjfa-7414	7	32	and	and	CCONJ
cjfa-7414	7	33	experience	experience	NOUN
cjfa-7414	7	34	.	.	PUNCT
cjfa-7414	8	1	notwithstanding	notwithstanding	ADP
cjfa-7414	8	2	this	this	PRON
cjfa-7414	8	3	,	,	PUNCT
cjfa-7414	8	4	correct	correct	ADJ
cjfa-7414	8	5	implementation	implementation	NOUN
cjfa-7414	8	6	of	of	ADP
cjfa-7414	8	7	separate	separate	ADJ
cjfa-7414	8	8	processes	process	NOUN
cjfa-7414	8	9	also	also	ADV
cjfa-7414	8	10	requires	require	VERB
cjfa-7414	8	11	constant	constant	ADJ
cjfa-7414	8	12	cooperation	cooperation	NOUN
cjfa-7414	8	13	between	between	ADP
cjfa-7414	8	14	the	the	DET
cjfa-7414	8	15	customer	customer	NOUN
cjfa-7414	8	16	and	and	CCONJ
cjfa-7414	8	17	the	the	DET
cjfa-7414	8	18	accounting	accounting	NOUN
cjfa-7414	8	19	office	office	NOUN
cjfa-7414	8	20	.	.	PUNCT
cjfa-7414	9	1	otherwise	otherwise	ADV
cjfa-7414	9	2	,	,	PUNCT
cjfa-7414	9	3	both	both	DET
cjfa-7414	9	4	parties	party	NOUN
cjfa-7414	9	5	are	be	AUX
cjfa-7414	9	6	at	at	ADP
cjfa-7414	9	7	risk	risk	NOUN
cjfa-7414	9	8	.	.	PUNCT
cjfa-7414	10	1	a	a	DET
cjfa-7414	10	2	way	way	NOUN
cjfa-7414	10	3	to	to	PART
cjfa-7414	10	4	reduce	reduce	VERB
cjfa-7414	10	5	this	this	DET
cjfa-7414	10	6	risk	risk	NOUN
cjfa-7414	10	7	is	be	AUX
cjfa-7414	10	8	mandatory	mandatory	ADJ
cjfa-7414	10	9	liability	liability	NOUN
cjfa-7414	10	10	insurance	insurance	NOUN
cjfa-7414	10	11	(	(	PUNCT
cjfa-7414	10	12	oc	oc	PROPN
cjfa-7414	10	13	)	)	PUNCT
cjfa-7414	10	14	concluded	conclude	VERB
cjfa-7414	10	15	by	by	ADP
cjfa-7414	10	16	the	the	DET
cjfa-7414	10	17	accounting	accounting	NOUN
cjfa-7414	10	18	service	service	NOUN
cjfa-7414	10	19	providers	provider	NOUN
cjfa-7414	10	20	in	in	ADP
cjfa-7414	10	21	order	order	NOUN
cjfa-7414	10	22	to	to	PART
cjfa-7414	10	23	protect	protect	VERB
cjfa-7414	10	24	themselves	themselves	PRON
cjfa-7414	10	25	from	from	ADP
cjfa-7414	10	26	the	the	DET
cjfa-7414	10	27	consequences	consequence	NOUN
cjfa-7414	10	28	of	of	ADP
cjfa-7414	10	29	error	error	NOUN
cjfa-7414	10	30	and	and	CCONJ
cjfa-7414	10	31	possible	possible	ADJ
cjfa-7414	10	32	claims	claim	NOUN
cjfa-7414	10	33	arising	arise	VERB
cjfa-7414	10	34	thereof	thereof	ADV
cjfa-7414	10	35	.	.	PUNCT
cjfa-7414	11	1	the	the	DET
cjfa-7414	11	2	paper	paper	NOUN
cjfa-7414	11	3	presents	present	VERB
cjfa-7414	11	4	the	the	DET
cjfa-7414	11	5	key	key	ADJ
cjfa-7414	11	6	issues	issue	NOUN
cjfa-7414	11	7	related	relate	VERB
cjfa-7414	11	8	to	to	ADP
cjfa-7414	11	9	the	the	DET
cjfa-7414	11	10	practical	practical	ADJ
cjfa-7414	11	11	implementation	implementation	NOUN
cjfa-7414	11	12	of	of	ADP
cjfa-7414	11	13	services	service	NOUN
cjfa-7414	11	14	in	in	ADP
cjfa-7414	11	15	the	the	DET
cjfa-7414	11	16	field	field	NOUN
cjfa-7414	11	17	of	of	ADP
cjfa-7414	11	18	accounting	account	VERB
cjfa-7414	11	19	in	in	ADP
cjfa-7414	11	20	the	the	DET
cjfa-7414	11	21	modern	modern	ADJ
cjfa-7414	11	22	economy	economy	NOUN
cjfa-7414	11	23	and	and	CCONJ
cjfa-7414	11	24	presents	present	VERB
cjfa-7414	11	25	the	the	DET
cjfa-7414	11	26	risks	risk	NOUN
cjfa-7414	11	27	associated	associate	VERB
cjfa-7414	11	28	with	with	ADP
cjfa-7414	11	29	them	they	PRON
cjfa-7414	11	30	in	in	ADP
cjfa-7414	11	31	the	the	DET
cjfa-7414	11	32	eyes	eye	NOUN
cjfa-7414	11	33	of	of	ADP
cjfa-7414	11	34	customers	customer	NOUN
cjfa-7414	11	35	and	and	CCONJ
cjfa-7414	11	36	accounting	accounting	NOUN
cjfa-7414	11	37	offices	office	NOUN
cjfa-7414	11	38	.	.	PUNCT
cjfa-7414	12	1	against	against	ADP
cjfa-7414	12	2	this	this	DET
cjfa-7414	12	3	background	background	NOUN
cjfa-7414	12	4	,	,	PUNCT
cjfa-7414	12	5	date	date	NOUN
cjfa-7414	12	6	of	of	ADP
cjfa-7414	12	7	submission	submission	NOUN
cjfa-7414	12	8	:	:	PUNCT
cjfa-7414	12	9	april	april	PROPN
cjfa-7414	12	10	10	10	NUM
cjfa-7414	12	11	,	,	PUNCT
cjfa-7414	12	12	2015	2015	NUM
cjfa-7414	12	13	;	;	PUNCT
cjfa-7414	12	14	date	date	NOUN
cjfa-7414	12	15	of	of	ADP
cjfa-7414	12	16	acceptance	acceptance	NOUN
cjfa-7414	12	17	:	:	PUNCT
cjfa-7414	12	18	may	may	AUX
cjfa-7414	12	19	8	8	NUM
cjfa-7414	12	20	,	,	PUNCT
cjfa-7414	12	21	2015	2015	NUM
cjfa-7414	12	22	.	.	PUNCT
cjfa-7414	13	1	*	*	PUNCT
cjfa-7414	13	2	rakowicka	rakowicka	PROPN
cjfa-7414	13	3	27	27	NUM
cjfa-7414	13	4	,	,	PUNCT
cjfa-7414	13	5	31	31	NUM
cjfa-7414	13	6	-	-	SYM
cjfa-7414	13	7	510	510	NUM
cjfa-7414	13	8	cracow	cracow	PROPN
cjfa-7414	13	9	,	,	PUNCT
cjfa-7414	13	10	poland	poland	PROPN
cjfa-7414	13	11	,	,	PUNCT
cjfa-7414	13	12	phone	phone	NOUN
cjfa-7414	13	13	:	:	PUNCT
cjfa-7414	13	14	+48	+48	NUM
cjfa-7414	13	15	12	12	NUM
cjfa-7414	13	16	293	293	NUM
cjfa-7414	13	17	52	52	NUM
cjfa-7414	13	18	99	99	NUM
cjfa-7414	13	19	.	.	PUNCT
cjfa-7414	13	20	174	174	NUM
cjfa-7414	13	21	the	the	DET
cjfa-7414	13	22	merits	merit	NOUN
cjfa-7414	13	23	of	of	ADP
cjfa-7414	13	24	securing	secure	VERB
cjfa-7414	13	25	the	the	DET
cjfa-7414	13	26	parties	party	NOUN
cjfa-7414	13	27	to	to	ADP
cjfa-7414	13	28	the	the	DET
cjfa-7414	13	29	concluded	conclude	VERB
cjfa-7414	13	30	contracts	contract	NOUN
cjfa-7414	13	31	in	in	ADP
cjfa-7414	13	32	the	the	DET
cjfa-7414	13	33	form	form	NOUN
cjfa-7414	13	34	of	of	ADP
cjfa-7414	13	35	compulsory	compulsory	ADJ
cjfa-7414	13	36	third	third	ADJ
cjfa-7414	13	37	party	party	NOUN
cjfa-7414	13	38	liability	liability	NOUN
cjfa-7414	13	39	purchased	purchase	VERB
cjfa-7414	13	40	by	by	ADP
cjfa-7414	13	41	providers	provider	NOUN
cjfa-7414	13	42	is	be	AUX
cjfa-7414	13	43	indicated	indicate	VERB
cjfa-7414	13	44	.	.	PUNCT
cjfa-7414	14	1	over	over	ADP
cjfa-7414	14	2	the	the	DET
cjfa-7414	14	3	years	year	NOUN
cjfa-7414	14	4	,	,	PUNCT
cjfa-7414	14	5	there	there	PRON
cjfa-7414	14	6	has	have	AUX
cjfa-7414	14	7	been	be	AUX
cjfa-7414	14	8	a	a	DET
cjfa-7414	14	9	development	development	NOUN
cjfa-7414	14	10	of	of	ADP
cjfa-7414	14	11	the	the	DET
cjfa-7414	14	12	economy	economy	NOUN
cjfa-7414	14	13	towards	towards	ADP
cjfa-7414	14	14	demanding	demand	VERB
cjfa-7414	14	15	more	more	ADJ
cjfa-7414	14	16	and	and	CCONJ
cjfa-7414	14	17	more	more	ADV
cjfa-7414	14	18	specialized	specialized	ADJ
cjfa-7414	14	19	offer	offer	NOUN
cjfa-7414	14	20	in	in	ADP
cjfa-7414	14	21	goods	good	NOUN
cjfa-7414	14	22	and	and	CCONJ
cjfa-7414	14	23	services	service	NOUN
cjfa-7414	14	24	.	.	PUNCT
cjfa-7414	15	1	this	this	DET
cjfa-7414	15	2	phenomenon	phenomenon	NOUN
cjfa-7414	15	3	has	have	AUX
cjfa-7414	15	4	also	also	ADV
cjfa-7414	15	5	happened	happen	VERB
cjfa-7414	15	6	in	in	ADP
cjfa-7414	15	7	the	the	DET
cjfa-7414	15	8	field	field	NOUN
cjfa-7414	15	9	of	of	ADP
cjfa-7414	15	10	contemporary	contemporary	ADJ
cjfa-7414	15	11	accounting	accounting	NOUN
cjfa-7414	15	12	.	.	PUNCT
cjfa-7414	16	1	it	it	PRON
cjfa-7414	16	2	has	have	AUX
cjfa-7414	16	3	become	become	VERB
cjfa-7414	16	4	a	a	DET
cjfa-7414	16	5	widely	widely	ADV
cjfa-7414	16	6	understood	understand	VERB
cjfa-7414	16	7	cluster	cluster	NOUN
cjfa-7414	16	8	of	of	ADP
cjfa-7414	16	9	processes	process	NOUN
cjfa-7414	16	10	offered	offer	VERB
cjfa-7414	16	11	by	by	ADP
cjfa-7414	16	12	the	the	DET
cjfa-7414	16	13	professionals	professional	NOUN
cjfa-7414	16	14	providing	provide	VERB
cjfa-7414	16	15	outsourcing	outsourcing	NOUN
cjfa-7414	16	16	services	service	NOUN
cjfa-7414	16	17	in	in	ADP
cjfa-7414	16	18	the	the	DET
cjfa-7414	16	19	area	area	NOUN
cjfa-7414	16	20	.	.	PUNCT
cjfa-7414	17	1	indeed	indeed	ADV
cjfa-7414	17	2	,	,	PUNCT
cjfa-7414	17	3	it	it	PRON
cjfa-7414	17	4	has	have	AUX
cjfa-7414	17	5	been	be	AUX
cjfa-7414	17	6	noted	note	VERB
cjfa-7414	17	7	that	that	SCONJ
cjfa-7414	17	8	economic	economic	ADJ
cjfa-7414	17	9	operators	operator	NOUN
cjfa-7414	17	10	do	do	AUX
cjfa-7414	17	11	not	not	PART
cjfa-7414	17	12	necessarily	necessarily	ADV
cjfa-7414	17	13	have	have	VERB
cjfa-7414	17	14	to	to	PART
cjfa-7414	17	15	hire	hire	VERB
cjfa-7414	17	16	their	their	PRON
cjfa-7414	17	17	own	own	ADJ
cjfa-7414	17	18	employees	employee	NOUN
cjfa-7414	17	19	to	to	PART
cjfa-7414	17	20	serve	serve	VERB
cjfa-7414	17	21	an	an	DET
cjfa-7414	17	22	accounting	accounting	NOUN
cjfa-7414	17	23	department	department	NOUN
cjfa-7414	17	24	,	,	PUNCT
cjfa-7414	17	25	but	but	CCONJ
cjfa-7414	17	26	this	this	PRON
cjfa-7414	17	27	can	can	AUX
cjfa-7414	17	28	be	be	AUX
cjfa-7414	17	29	carried	carry	VERB
cjfa-7414	17	30	out	out	ADP
cjfa-7414	17	31	by	by	ADP
cjfa-7414	17	32	external	external	ADJ
cjfa-7414	17	33	service	service	NOUN
cjfa-7414	17	34	providers	provider	NOUN
cjfa-7414	17	35	.	.	PUNCT
cjfa-7414	18	1	increasingly	increasingly	ADV
cjfa-7414	18	2	,	,	PUNCT
cjfa-7414	18	3	the	the	DET
cjfa-7414	18	4	“	"	PUNCT
cjfa-7414	18	5	make	make	VERB
cjfa-7414	18	6	or	or	CCONJ
cjfa-7414	18	7	buy	buy	VERB
cjfa-7414	18	8	”	"	PUNCT
cjfa-7414	18	9	question	question	NOUN
cjfa-7414	18	10	has	have	AUX
cjfa-7414	18	11	been	be	AUX
cjfa-7414	18	12	asked	ask	VERB
cjfa-7414	18	13	.	.	PUNCT
cjfa-7414	19	1	this	this	DET
cjfa-7414	19	2	separation	separation	NOUN
cjfa-7414	19	3	of	of	ADP
cjfa-7414	19	4	certain	certain	ADJ
cjfa-7414	19	5	processes	process	NOUN
cjfa-7414	19	6	and	and	CCONJ
cjfa-7414	19	7	providing	provide	VERB
cjfa-7414	19	8	the	the	DET
cjfa-7414	19	9	implementation	implementation	NOUN
cjfa-7414	19	10	of	of	ADP
cjfa-7414	19	11	the	the	DET
cjfa-7414	19	12	service	service	NOUN
cjfa-7414	19	13	to	to	ADP
cjfa-7414	19	14	an	an	DET
cjfa-7414	19	15	external	external	ADJ
cjfa-7414	19	16	company	company	NOUN
cjfa-7414	19	17	is	be	AUX
cjfa-7414	19	18	called	call	VERB
cjfa-7414	19	19	outsourcing	outsourcing	ADJ
cjfa-7414	19	20	.	.	PUNCT
cjfa-7414	20	1	dissemination	dissemination	NOUN
cjfa-7414	20	2	of	of	ADP
cjfa-7414	20	3	a	a	DET
cjfa-7414	20	4	positive	positive	ADJ
cjfa-7414	20	5	image	image	NOUN
cjfa-7414	20	6	of	of	ADP
cjfa-7414	20	7	outsourcing	outsource	VERB
cjfa-7414	20	8	accounting	accounting	NOUN
cjfa-7414	20	9	does	do	AUX
cjfa-7414	20	10	not	not	PART
cjfa-7414	20	11	undermine	undermine	VERB
cjfa-7414	20	12	the	the	DET
cjfa-7414	20	13	possibility	possibility	NOUN
cjfa-7414	20	14	of	of	ADP
cjfa-7414	20	15	the	the	DET
cjfa-7414	20	16	potential	potential	ADJ
cjfa-7414	20	17	risk	risk	NOUN
cjfa-7414	20	18	of	of	ADP
cjfa-7414	20	19	using	use	VERB
cjfa-7414	20	20	external	external	ADJ
cjfa-7414	20	21	services	service	NOUN
cjfa-7414	20	22	.	.	PUNCT
cjfa-7414	21	1	interestingly	interestingly	ADV
cjfa-7414	21	2	,	,	PUNCT
cjfa-7414	21	3	it	it	PRON
cjfa-7414	21	4	is	be	AUX
cjfa-7414	21	5	perceived	perceive	VERB
cjfa-7414	21	6	not	not	PART
cjfa-7414	21	7	only	only	ADV
cjfa-7414	21	8	by	by	ADP
cjfa-7414	21	9	recipients	recipient	NOUN
cjfa-7414	21	10	of	of	ADP
cjfa-7414	21	11	the	the	DET
cjfa-7414	21	12	services	service	NOUN
cjfa-7414	21	13	,	,	PUNCT
cjfa-7414	21	14	but	but	CCONJ
cjfa-7414	21	15	also	also	ADV
cjfa-7414	21	16	by	by	ADP
cjfa-7414	21	17	entities	entity	NOUN
cjfa-7414	21	18	providing	provide	VERB
cjfa-7414	21	19	them	they	PRON
cjfa-7414	21	20	.	.	PUNCT
cjfa-7414	22	1	the	the	DET
cjfa-7414	22	2	aim	aim	NOUN
cjfa-7414	22	3	of	of	ADP
cjfa-7414	22	4	the	the	DET
cjfa-7414	22	5	study	study	NOUN
cjfa-7414	22	6	is	be	AUX
cjfa-7414	22	7	to	to	PART
cjfa-7414	22	8	indicate	indicate	VERB
cjfa-7414	22	9	the	the	DET
cjfa-7414	22	10	rules	rule	NOUN
cjfa-7414	22	11	for	for	ADP
cjfa-7414	22	12	the	the	DET
cjfa-7414	22	13	implementation	implementation	NOUN
cjfa-7414	22	14	of	of	ADP
cjfa-7414	22	15	customer	customer	NOUN
cjfa-7414	22	16	service	service	NOUN
cjfa-7414	22	17	by	by	ADP
cjfa-7414	22	18	accountancy	accountancy	NOUN
cjfa-7414	22	19	firms	firm	NOUN
cjfa-7414	22	20	,	,	PUNCT
cjfa-7414	22	21	presentation	presentation	NOUN
cjfa-7414	22	22	of	of	ADP
cjfa-7414	22	23	the	the	DET
cjfa-7414	22	24	risk	risk	NOUN
cjfa-7414	22	25	associated	associate	VERB
cjfa-7414	22	26	with	with	ADP
cjfa-7414	22	27	purchasing	purchase	VERB
cjfa-7414	22	28	services	service	NOUN
cjfa-7414	22	29	as	as	SCONJ
cjfa-7414	22	30	perceived	perceive	VERB
cjfa-7414	22	31	by	by	ADP
cjfa-7414	22	32	the	the	DET
cjfa-7414	22	33	customers	customer	NOUN
cjfa-7414	22	34	as	as	ADV
cjfa-7414	22	35	well	well	ADV
cjfa-7414	22	36	as	as	ADP
cjfa-7414	22	37	through	through	ADP
cjfa-7414	22	38	the	the	DET
cjfa-7414	22	39	eyes	eye	NOUN
cjfa-7414	22	40	of	of	ADP
cjfa-7414	22	41	representatives	representative	NOUN
cjfa-7414	22	42	of	of	ADP
cjfa-7414	22	43	the	the	DET
cjfa-7414	22	44	accounting	accounting	NOUN
cjfa-7414	22	45	firms	firm	NOUN
cjfa-7414	22	46	,	,	PUNCT
cjfa-7414	22	47	followed	follow	VERB
cjfa-7414	22	48	by	by	ADP
cjfa-7414	22	49	a	a	DET
cjfa-7414	22	50	discussion	discussion	NOUN
cjfa-7414	22	51	of	of	ADP
cjfa-7414	22	52	the	the	DET
cjfa-7414	22	53	legal	legal	ADJ
cjfa-7414	22	54	basis	basis	NOUN
cjfa-7414	22	55	and	and	CCONJ
cjfa-7414	22	56	rules	rule	NOUN
cjfa-7414	22	57	of	of	ADP
cjfa-7414	22	58	liability	liability	NOUN
cjfa-7414	22	59	insurance	insurance	NOUN
cjfa-7414	22	60	for	for	ADP
cjfa-7414	22	61	error	error	NOUN
cjfa-7414	22	62	.	.	PUNCT
cjfa-7414	23	1	this	this	DET
cjfa-7414	23	2	article	article	NOUN
cjfa-7414	23	3	reviews	review	VERB
cjfa-7414	23	4	the	the	DET
cjfa-7414	23	5	literature	literature	NOUN
cjfa-7414	23	6	on	on	ADP
cjfa-7414	23	7	outsourcing	outsource	VERB
cjfa-7414	23	8	in	in	ADP
cjfa-7414	23	9	today	today	NOUN
cjfa-7414	23	10	’s	’s	PART
cjfa-7414	23	11	economy	economy	NOUN
cjfa-7414	23	12	.	.	PUNCT
cjfa-7414	24	1	its	its	PRON
cjfa-7414	24	2	role	role	NOUN
cjfa-7414	24	3	in	in	ADP
cjfa-7414	24	4	the	the	DET
cjfa-7414	24	5	practical	practical	ADJ
cjfa-7414	24	6	implementation	implementation	NOUN
cjfa-7414	24	7	of	of	ADP
cjfa-7414	24	8	accounting	accounting	NOUN
cjfa-7414	24	9	services	service	NOUN
cjfa-7414	24	10	offered	offer	VERB
cjfa-7414	24	11	by	by	ADP
cjfa-7414	24	12	large	large	ADJ
cjfa-7414	24	13	and	and	CCONJ
cjfa-7414	24	14	small	small	ADJ
cjfa-7414	24	15	entities	entity	NOUN
cjfa-7414	24	16	in	in	ADP
cjfa-7414	24	17	this	this	DET
cjfa-7414	24	18	regard	regard	NOUN
cjfa-7414	24	19	is	be	AUX
cjfa-7414	24	20	presented	present	VERB
cjfa-7414	24	21	in	in	ADP
cjfa-7414	24	22	detail	detail	NOUN
cjfa-7414	24	23	.	.	PUNCT
cjfa-7414	25	1	directions	direction	NOUN
cjfa-7414	25	2	of	of	ADP
cjfa-7414	25	3	adapting	adapt	VERB
cjfa-7414	25	4	actions	action	NOUN
cjfa-7414	25	5	to	to	ADP
cjfa-7414	25	6	the	the	DET
cjfa-7414	25	7	expectations	expectation	NOUN
cjfa-7414	25	8	of	of	ADP
cjfa-7414	25	9	customers	customer	NOUN
cjfa-7414	25	10	are	be	AUX
cjfa-7414	25	11	indicated	indicate	VERB
cjfa-7414	25	12	.	.	PUNCT
cjfa-7414	26	1	then	then	ADV
cjfa-7414	26	2	,	,	PUNCT
cjfa-7414	26	3	on	on	ADP
cjfa-7414	26	4	the	the	DET
cjfa-7414	26	5	background	background	NOUN
cjfa-7414	26	6	of	of	ADP
cjfa-7414	26	7	case	case	NOUN
cjfa-7414	26	8	studies	study	NOUN
cjfa-7414	26	9	’	'	PUNCT
cjfa-7414	26	10	research	research	NOUN
cjfa-7414	26	11	described	describe	VERB
cjfa-7414	26	12	in	in	ADP
cjfa-7414	26	13	the	the	DET
cjfa-7414	26	14	literature	literature	NOUN
cjfa-7414	26	15	and	and	CCONJ
cjfa-7414	26	16	the	the	DET
cjfa-7414	26	17	author	author	NOUN
cjfa-7414	26	18	’s	’s	PART
cjfa-7414	26	19	own	own	ADJ
cjfa-7414	26	20	research	research	NOUN
cjfa-7414	26	21	,	,	PUNCT
cjfa-7414	26	22	knowledge	knowledge	NOUN
cjfa-7414	26	23	and	and	CCONJ
cjfa-7414	26	24	experience	experience	NOUN
cjfa-7414	26	25	areas	area	NOUN
cjfa-7414	26	26	of	of	ADP
cjfa-7414	26	27	risk	risk	NOUN
cjfa-7414	26	28	perceived	perceive	VERB
cjfa-7414	26	29	by	by	ADP
cjfa-7414	26	30	both	both	DET
cjfa-7414	26	31	customers	customer	NOUN
cjfa-7414	26	32	of	of	ADP
cjfa-7414	26	33	accounting	accounting	NOUN
cjfa-7414	26	34	offices	office	NOUN
cjfa-7414	26	35	and	and	CCONJ
cjfa-7414	26	36	service	service	NOUN
cjfa-7414	26	37	providers	provider	NOUN
cjfa-7414	26	38	are	be	AUX
cjfa-7414	26	39	discussed	discuss	VERB
cjfa-7414	26	40	.	.	PUNCT
cjfa-7414	27	1	there	there	PRON
cjfa-7414	27	2	follows	follow	VERB
cjfa-7414	27	3	an	an	DET
cjfa-7414	27	4	analysis	analysis	NOUN
cjfa-7414	27	5	of	of	ADP
cjfa-7414	27	6	ways	way	NOUN
cjfa-7414	27	7	of	of	ADP
cjfa-7414	27	8	eliminating	eliminate	VERB
cjfa-7414	27	9	risk	risk	NOUN
cjfa-7414	27	10	,	,	PUNCT
cjfa-7414	27	11	paying	pay	VERB
cjfa-7414	27	12	attention	attention	NOUN
cjfa-7414	27	13	to	to	ADP
cjfa-7414	27	14	the	the	DET
cjfa-7414	27	15	solutions	solution	NOUN
cjfa-7414	27	16	applied	apply	VERB
cjfa-7414	27	17	in	in	ADP
cjfa-7414	27	18	selected	select	VERB
cjfa-7414	27	19	risk	risk	NOUN
cjfa-7414	27	20	in	in	ADP
cjfa-7414	27	21	providing	provide	VERB
cjfa-7414	27	22	accounting	accounting	NOUN
cjfa-7414	27	23	services	service	NOUN
cjfa-7414	27	24	in	in	ADP
cjfa-7414	27	25	the	the	DET
cjfa-7414	27	26	context	context	NOUN
cjfa-7414	27	27	…	…	PUNCT
cjfa-7414	27	28	175	175	NUM
cjfa-7414	27	29	countries	country	NOUN
cjfa-7414	27	30	and	and	CCONJ
cjfa-7414	27	31	stressing	stress	VERB
cjfa-7414	27	32	the	the	DET
cjfa-7414	27	33	legitimacy	legitimacy	NOUN
cjfa-7414	27	34	of	of	ADP
cjfa-7414	27	35	compulsory	compulsory	ADJ
cjfa-7414	27	36	,	,	PUNCT
cjfa-7414	27	37	additional	additional	ADJ
cjfa-7414	27	38	and	and	CCONJ
cjfa-7414	27	39	extended	extended	ADJ
cjfa-7414	27	40	liability	liability	NOUN
cjfa-7414	27	41	insurance	insurance	NOUN
cjfa-7414	27	42	(	(	PUNCT
cjfa-7414	27	43	oc	oc	NOUN
cjfa-7414	27	44	)	)	PUNCT
cjfa-7414	27	45	in	in	ADP
cjfa-7414	27	46	poland	poland	PROPN
cjfa-7414	27	47	as	as	ADP
cjfa-7414	27	48	a	a	DET
cjfa-7414	27	49	condition	condition	NOUN
cjfa-7414	27	50	for	for	ADP
cjfa-7414	27	51	the	the	DET
cjfa-7414	27	52	security	security	NOUN
cjfa-7414	27	53	of	of	ADP
cjfa-7414	27	54	commerce	commerce	NOUN
cjfa-7414	27	55	.	.	PUNCT
cjfa-7414	28	1	the	the	DET
cjfa-7414	28	2	demand	demand	NOUN
cjfa-7414	28	3	for	for	ADP
cjfa-7414	28	4	services	service	NOUN
cjfa-7414	28	5	in	in	ADP
cjfa-7414	28	6	the	the	DET
cjfa-7414	28	7	field	field	NOUN
cjfa-7414	28	8	of	of	ADP
cjfa-7414	28	9	accounting	accounting	NOUN
cjfa-7414	28	10	refers	refer	VERB
cjfa-7414	28	11	to	to	ADP
cjfa-7414	28	12	different	different	ADJ
cjfa-7414	28	13	market	market	NOUN
cjfa-7414	28	14	segments	segment	NOUN
cjfa-7414	28	15	.	.	PUNCT
cjfa-7414	29	1	it	it	PRON
cjfa-7414	29	2	is	be	AUX
cjfa-7414	29	3	common	common	ADJ
cjfa-7414	29	4	among	among	ADP
cjfa-7414	29	5	small	small	ADJ
cjfa-7414	29	6	and	and	CCONJ
cjfa-7414	29	7	medium	medium	ADJ
cjfa-7414	29	8	-	-	PUNCT
cjfa-7414	29	9	sized	sized	ADJ
cjfa-7414	29	10	entities	entity	NOUN
cjfa-7414	29	11	supported	support	VERB
cjfa-7414	29	12	mostly	mostly	ADV
cjfa-7414	29	13	by	by	ADP
cjfa-7414	29	14	local	local	ADJ
cjfa-7414	29	15	accountancy	accountancy	NOUN
cjfa-7414	29	16	firms	firm	NOUN
cjfa-7414	29	17	,	,	PUNCT
cjfa-7414	29	18	as	as	ADV
cjfa-7414	29	19	well	well	ADV
cjfa-7414	29	20	as	as	ADP
cjfa-7414	29	21	among	among	ADP
cjfa-7414	29	22	large	large	ADJ
cjfa-7414	29	23	capital	capital	NOUN
cjfa-7414	29	24	groups	group	NOUN
cjfa-7414	29	25	serviced	service	VERB
cjfa-7414	29	26	by	by	ADP
cjfa-7414	29	27	specialized	specialized	ADJ
cjfa-7414	29	28	service	service	NOUN
cjfa-7414	29	29	centers	center	NOUN
cjfa-7414	29	30	with	with	ADP
cjfa-7414	29	31	a	a	DET
cjfa-7414	29	32	global	global	ADJ
cjfa-7414	29	33	reach	reach	NOUN
cjfa-7414	29	34	.	.	PUNCT
cjfa-7414	30	1	large	large	ADJ
cjfa-7414	30	2	service	service	NOUN
cjfa-7414	30	3	centers	center	NOUN
cjfa-7414	30	4	are	be	AUX
cjfa-7414	30	5	most	most	ADV
cjfa-7414	30	6	often	often	ADV
cjfa-7414	30	7	created	create	VERB
cjfa-7414	30	8	to	to	PART
cjfa-7414	30	9	handle	handle	VERB
cjfa-7414	30	10	specific	specific	ADJ
cjfa-7414	30	11	partners	partner	NOUN
cjfa-7414	30	12	and	and	CCONJ
cjfa-7414	30	13	already	already	ADV
cjfa-7414	30	14	at	at	ADP
cjfa-7414	30	15	the	the	DET
cjfa-7414	30	16	stage	stage	NOUN
cjfa-7414	30	17	of	of	ADP
cjfa-7414	30	18	starting	start	VERB
cjfa-7414	30	19	their	their	PRON
cjfa-7414	30	20	business	business	NOUN
cjfa-7414	30	21	,	,	PUNCT
cjfa-7414	30	22	they	they	PRON
cjfa-7414	30	23	decide	decide	VERB
cjfa-7414	30	24	on	on	ADP
cjfa-7414	30	25	the	the	DET
cjfa-7414	30	26	directions	direction	NOUN
cjfa-7414	30	27	of	of	ADP
cjfa-7414	30	28	their	their	PRON
cjfa-7414	30	29	specialization	specialization	NOUN
cjfa-7414	30	30	,	,	PUNCT
cjfa-7414	30	31	also	also	ADV
cjfa-7414	30	32	supporting	support	VERB
cjfa-7414	30	33	the	the	DET
cjfa-7414	30	34	economies	economy	NOUN
cjfa-7414	30	35	of	of	ADP
cjfa-7414	30	36	the	the	DET
cjfa-7414	30	37	countries	country	NOUN
cjfa-7414	30	38	in	in	ADP
cjfa-7414	30	39	which	which	PRON
cjfa-7414	30	40	they	they	PRON
cjfa-7414	30	41	located	locate	VERB
cjfa-7414	30	42	(	(	PUNCT
cjfa-7414	30	43	mckee	mckee	PROPN
cjfa-7414	30	44	,	,	PUNCT
cjfa-7414	30	45	garner	garner	PROPN
cjfa-7414	30	46	&	&	CCONJ
cjfa-7414	30	47	mckee	mckee	PROPN
cjfa-7414	30	48	1998	1998	NUM
cjfa-7414	30	49	,	,	PUNCT
cjfa-7414	30	50	21–29	21–29	NUM
cjfa-7414	30	51	)	)	PUNCT
cjfa-7414	30	52	.	.	PUNCT
cjfa-7414	31	1	among	among	ADP
cjfa-7414	31	2	those	those	DET
cjfa-7414	31	3	present	present	ADJ
cjfa-7414	31	4	in	in	ADP
cjfa-7414	31	5	poland	poland	PROPN
cjfa-7414	31	6	one	one	PRON
cjfa-7414	31	7	should	should	AUX
cjfa-7414	31	8	indicate	indicate	VERB
cjfa-7414	31	9	,	,	PUNCT
cjfa-7414	31	10	among	among	ADP
cjfa-7414	31	11	others	other	NOUN
cjfa-7414	31	12	:	:	PUNCT
cjfa-7414	31	13	bnp	bnp	PROPN
cjfa-7414	31	14	paribas	paribas	PROPN
cjfa-7414	31	15	,	,	PUNCT
cjfa-7414	31	16	which	which	PRON
cjfa-7414	31	17	offers	offer	VERB
cjfa-7414	31	18	clearing	clearing	NOUN
cjfa-7414	31	19	and	and	CCONJ
cjfa-7414	31	20	it	it	PRON
cjfa-7414	31	21	services	service	NOUN
cjfa-7414	31	22	,	,	PUNCT
cjfa-7414	31	23	brown	brown	ADJ
cjfa-7414	31	24	brothers	brother	NOUN
cjfa-7414	31	25	harrimann	harrimann	NOUN
cjfa-7414	31	26	–	–	PUNCT
cjfa-7414	31	27	corporate	corporate	ADJ
cjfa-7414	31	28	banking	banking	NOUN
cjfa-7414	31	29	services	service	NOUN
cjfa-7414	31	30	,	,	PUNCT
cjfa-7414	31	31	investment	investment	NOUN
cjfa-7414	31	32	management	management	NOUN
cjfa-7414	31	33	,	,	PUNCT
cjfa-7414	31	34	consulting	consult	VERB
cjfa-7414	31	35	on	on	ADP
cjfa-7414	31	36	mergers	merger	NOUN
cjfa-7414	31	37	and	and	CCONJ
cjfa-7414	31	38	acquisitions	acquisition	NOUN
cjfa-7414	31	39	,	,	PUNCT
cjfa-7414	31	40	asset	asset	NOUN
cjfa-7414	31	41	management	management	NOUN
cjfa-7414	31	42	,	,	PUNCT
cjfa-7414	31	43	investment	investment	NOUN
cjfa-7414	31	44	services	service	NOUN
cjfa-7414	31	45	,	,	PUNCT
cjfa-7414	31	46	technical	technical	ADJ
cjfa-7414	31	47	customer	customer	NOUN
cjfa-7414	31	48	support	support	NOUN
cjfa-7414	31	49	,	,	PUNCT
cjfa-7414	31	50	euroclear	euroclear	ADJ
cjfa-7414	31	51	–	–	PUNCT
cjfa-7414	31	52	operational	operational	ADJ
cjfa-7414	31	53	consulting	consulting	NOUN
cjfa-7414	31	54	in	in	ADP
cjfa-7414	31	55	the	the	DET
cjfa-7414	31	56	field	field	NOUN
cjfa-7414	31	57	of	of	ADP
cjfa-7414	31	58	after	after	ADP
cjfa-7414	31	59	-	-	PUNCT
cjfa-7414	31	60	sales	sale	NOUN
cjfa-7414	31	61	services	service	NOUN
cjfa-7414	31	62	,	,	PUNCT
cjfa-7414	31	63	hsbc	hsbc	PROPN
cjfa-7414	31	64	–	–	PUNCT
cjfa-7414	31	65	involved	involve	VERB
cjfa-7414	31	66	in	in	ADP
cjfa-7414	31	67	the	the	DET
cjfa-7414	31	68	credit	credit	NOUN
cjfa-7414	31	69	card	card	NOUN
cjfa-7414	31	70	services	service	NOUN
cjfa-7414	31	71	,	,	PUNCT
cjfa-7414	31	72	customer	customer	NOUN
cjfa-7414	31	73	service	service	NOUN
cjfa-7414	31	74	,	,	PUNCT
cjfa-7414	31	75	financial	financial	ADJ
cjfa-7414	31	76	operations	operation	NOUN
cjfa-7414	31	77	,	,	PUNCT
cjfa-7414	31	78	debt	debt	NOUN
cjfa-7414	31	79	management	management	NOUN
cjfa-7414	31	80	,	,	PUNCT
cjfa-7414	31	81	hr	hr	NOUN
cjfa-7414	31	82	services	service	NOUN
cjfa-7414	31	83	,	,	PUNCT
cjfa-7414	31	84	and	and	CCONJ
cjfa-7414	31	85	payment	payment	NOUN
cjfa-7414	31	86	support	support	NOUN
cjfa-7414	31	87	,	,	PUNCT
cjfa-7414	31	88	state	state	NOUN
cjfa-7414	31	89	street	street	NOUN
cjfa-7414	31	90	offers	offer	VERB
cjfa-7414	31	91	investment	investment	NOUN
cjfa-7414	31	92	fund	fund	NOUN
cjfa-7414	31	93	accounting	accounting	NOUN
cjfa-7414	31	94	,	,	PUNCT
cjfa-7414	31	95	valuation	valuation	NOUN
cjfa-7414	31	96	of	of	ADP
cjfa-7414	31	97	business	business	NOUN
cjfa-7414	31	98	assets	asset	NOUN
cjfa-7414	31	99	(	(	PUNCT
cjfa-7414	31	100	including	include	VERB
cjfa-7414	31	101	securities	security	NOUN
cjfa-7414	31	102	)	)	PUNCT
cjfa-7414	31	103	,	,	PUNCT
cjfa-7414	31	104	valuation	valuation	NOUN
cjfa-7414	31	105	of	of	ADP
cjfa-7414	31	106	index	index	NOUN
cjfa-7414	31	107	funds	fund	NOUN
cjfa-7414	31	108	and	and	CCONJ
cjfa-7414	31	109	other	other	ADJ
cjfa-7414	31	110	derivative	derivative	ADJ
cjfa-7414	31	111	instruments	instrument	NOUN
cjfa-7414	31	112	,	,	PUNCT
cjfa-7414	31	113	investment	investment	NOUN
cjfa-7414	31	114	analysis	analysis	NOUN
cjfa-7414	31	115	,	,	PUNCT
cjfa-7414	31	116	funds	fund	NOUN
cjfa-7414	31	117	maintenance	maintenance	NOUN
cjfa-7414	31	118	,	,	PUNCT
cjfa-7414	31	119	operations	operation	NOUN
cjfa-7414	31	120	support	support	NOUN
cjfa-7414	31	121	,	,	PUNCT
cjfa-7414	31	122	risk	risk	NOUN
cjfa-7414	31	123	analysis	analysis	NOUN
cjfa-7414	31	124	,	,	PUNCT
cjfa-7414	31	125	and	and	CCONJ
cjfa-7414	31	126	hr	hr	NOUN
cjfa-7414	31	127	services	service	NOUN
cjfa-7414	31	128	;	;	PUNCT
cjfa-7414	31	129	it	it	PRON
cjfa-7414	31	130	services	service	VERB
cjfa-7414	31	131	:	:	PUNCT
cjfa-7414	31	132	software	software	NOUN
cjfa-7414	31	133	development	development	NOUN
cjfa-7414	31	134	,	,	PUNCT
cjfa-7414	31	135	quality	quality	NOUN
cjfa-7414	31	136	control	control	NOUN
cjfa-7414	31	137	,	,	PUNCT
cjfa-7414	31	138	production	production	NOUN
cjfa-7414	31	139	support	support	NOUN
cjfa-7414	31	140	,	,	PUNCT
cjfa-7414	31	141	systems	system	NOUN
cjfa-7414	31	142	analysis	analysis	NOUN
cjfa-7414	31	143	and	and	CCONJ
cjfa-7414	31	144	it	it	PRON
cjfa-7414	31	145	risk	risk	VERB
cjfa-7414	31	146	analysis	analysis	NOUN
cjfa-7414	31	147	,	,	PUNCT
cjfa-7414	31	148	sales	sale	NOUN
cjfa-7414	31	149	customer	customer	NOUN
cjfa-7414	31	150	support	support	NOUN
cjfa-7414	31	151	for	for	ADP
cjfa-7414	31	152	bank	bank	PROPN
cjfa-7414	31	153	pekao	pekao	PROPN
cjfa-7414	31	154	s.a	s.a	PROPN
cjfa-7414	31	155	(	(	PUNCT
cjfa-7414	31	156	absl	absl	PROPN
cjfa-7414	31	157	2013a	2013a	NUM
cjfa-7414	31	158	,	,	PUNCT
cjfa-7414	31	159	absl	absl	PROPN
cjfa-7414	31	160	2013b	2013b	NUM
cjfa-7414	31	161	,	,	PUNCT
cjfa-7414	31	162	the	the	DET
cjfa-7414	31	163	area	area	NOUN
cjfa-7414	31	164	of	of	ADP
cjfa-7414	31	165	operation	operation	NOUN
cjfa-7414	31	166	of	of	ADP
cjfa-7414	31	167	these	these	DET
cjfa-7414	31	168	entities	entity	NOUN
cjfa-7414	31	169	and	and	CCONJ
cjfa-7414	31	170	their	their	PRON
cjfa-7414	31	171	global	global	ADJ
cjfa-7414	31	172	offer	offer	NOUN
cjfa-7414	31	173	is	be	AUX
cjfa-7414	31	174	a	a	DET
cjfa-7414	31	175	derivative	derivative	NOUN
cjfa-7414	31	176	of	of	ADP
cjfa-7414	31	177	reducing	reduce	VERB
cjfa-7414	31	178	the	the	DET
cjfa-7414	31	179	barriers	barrier	NOUN
cjfa-7414	31	180	to	to	ADP
cjfa-7414	31	181	international	international	ADJ
cjfa-7414	31	182	trade	trade	NOUN
cjfa-7414	31	183	in	in	ADP
cjfa-7414	31	184	accounting	accounting	NOUN
cjfa-7414	31	185	services	service	NOUN
cjfa-7414	31	186	(	(	PUNCT
cjfa-7414	31	187	white	white	ADJ
cjfa-7414	31	188	2001	2001	NUM
cjfa-7414	31	189	)	)	PUNCT
cjfa-7414	31	190	.	.	PUNCT
cjfa-7414	32	1	a	a	DET
cjfa-7414	32	2	somewhat	somewhat	ADV
cjfa-7414	32	3	different	different	ADJ
cjfa-7414	32	4	situation	situation	NOUN
cjfa-7414	32	5	applies	apply	VERB
cjfa-7414	32	6	to	to	ADP
cjfa-7414	32	7	accounting	accounting	NOUN
cjfa-7414	32	8	offices	office	NOUN
cjfa-7414	32	9	operating	operate	VERB
cjfa-7414	32	10	for	for	ADP
cjfa-7414	32	11	the	the	DET
cjfa-7414	32	12	numerous	numerous	ADJ
cjfa-7414	32	13	stakeholders	stakeholder	NOUN
cjfa-7414	32	14	from	from	ADP
cjfa-7414	32	15	the	the	DET
cjfa-7414	32	16	local	local	ADJ
cjfa-7414	32	17	market	market	NOUN
cjfa-7414	32	18	.	.	PUNCT
cjfa-7414	33	1	176	176	NUM
cjfa-7414	33	2	the	the	DET
cjfa-7414	33	3	most	most	ADV
cjfa-7414	33	4	common	common	ADJ
cjfa-7414	33	5	operations	operation	NOUN
cjfa-7414	33	6	performed	perform	VERB
cjfa-7414	33	7	by	by	ADP
cjfa-7414	33	8	accountancy	accountancy	NOUN
cjfa-7414	33	9	agencies	agency	NOUN
cjfa-7414	33	10	include	include	VERB
cjfa-7414	33	11	:	:	PUNCT
cjfa-7414	33	12	bookkeeping	bookkeeping	NOUN
cjfa-7414	33	13	,	,	PUNCT
cjfa-7414	33	14	tax	tax	NOUN
cjfa-7414	33	15	billing	billing	NOUN
cjfa-7414	33	16	service	service	NOUN
cjfa-7414	33	17	,	,	PUNCT
cjfa-7414	33	18	payroll	payroll	NOUN
cjfa-7414	33	19	management	management	NOUN
cjfa-7414	33	20	,	,	PUNCT
cjfa-7414	33	21	hr	hr	NOUN
cjfa-7414	33	22	matters	matter	NOUN
cjfa-7414	33	23	and	and	CCONJ
cjfa-7414	33	24	insurance	insurance	NOUN
cjfa-7414	33	25	.	.	PUNCT
cjfa-7414	34	1	some	some	DET
cjfa-7414	34	2	accounting	accounting	NOUN
cjfa-7414	34	3	firms	firm	NOUN
cjfa-7414	34	4	provide	provide	VERB
cjfa-7414	34	5	services	service	NOUN
cjfa-7414	34	6	related	relate	VERB
cjfa-7414	34	7	to	to	ADP
cjfa-7414	34	8	the	the	DET
cjfa-7414	34	9	conduct	conduct	NOUN
cjfa-7414	34	10	of	of	ADP
cjfa-7414	34	11	the	the	DET
cjfa-7414	34	12	revenue	revenue	NOUN
cjfa-7414	34	13	and	and	CCONJ
cjfa-7414	34	14	expense	expense	NOUN
cjfa-7414	34	15	ledger	ledger	NOUN
cjfa-7414	34	16	or	or	CCONJ
cjfa-7414	34	17	support	support	NOUN
cjfa-7414	34	18	taxpayers	taxpayer	NOUN
cjfa-7414	34	19	on	on	ADP
cjfa-7414	34	20	recorded	record	VERB
cjfa-7414	34	21	revenue	revenue	NOUN
cjfa-7414	34	22	without	without	ADP
cjfa-7414	34	23	deductible	deductible	ADJ
cjfa-7414	34	24	costs	cost	NOUN
cjfa-7414	34	25	or	or	CCONJ
cjfa-7414	34	26	lump	lump	VERB
cjfa-7414	34	27	sum	sum	NOUN
cjfa-7414	34	28	tax	tax	NOUN
cjfa-7414	34	29	card	card	NOUN
cjfa-7414	34	30	–	–	PUNCT
cjfa-7414	34	31	the	the	DET
cjfa-7414	34	32	latter	latter	ADJ
cjfa-7414	34	33	services	service	NOUN
cjfa-7414	34	34	mainly	mainly	ADV
cjfa-7414	34	35	apply	apply	VERB
cjfa-7414	34	36	to	to	ADP
cjfa-7414	34	37	micro	micro	NOUN
cjfa-7414	34	38	-	-	NOUN
cjfa-7414	34	39	entities	entity	NOUN
cjfa-7414	34	40	.	.	PUNCT
cjfa-7414	35	1	it	it	PRON
cjfa-7414	35	2	is	be	AUX
cjfa-7414	35	3	noted	note	VERB
cjfa-7414	35	4	,	,	PUNCT
cjfa-7414	35	5	however	however	ADV
cjfa-7414	35	6	,	,	PUNCT
cjfa-7414	35	7	that	that	SCONJ
cjfa-7414	35	8	about	about	ADV
cjfa-7414	35	9	80	80	NUM
cjfa-7414	35	10	%	%	NOUN
cjfa-7414	35	11	of	of	ADP
cjfa-7414	35	12	the	the	DET
cjfa-7414	35	13	agencies	agency	NOUN
cjfa-7414	35	14	maintain	maintain	VERB
cjfa-7414	35	15	full	full	ADJ
cjfa-7414	35	16	accounting	accounting	NOUN
cjfa-7414	35	17	for	for	ADP
cjfa-7414	35	18	their	their	PRON
cjfa-7414	35	19	customers	customer	NOUN
cjfa-7414	35	20	whose	whose	DET
cjfa-7414	35	21	expectations	expectation	NOUN
cjfa-7414	35	22	in	in	ADP
cjfa-7414	35	23	this	this	DET
cjfa-7414	35	24	area	area	NOUN
cjfa-7414	35	25	are	be	AUX
cjfa-7414	35	26	increas	increas	NOUN
cjfa-7414	35	27	2013	2013	NUM
cjfa-7414	35	28	,	,	PUNCT
cjfa-7414	35	29	85	85	NUM
cjfa-7414	35	30	)	)	PUNCT
cjfa-7414	35	31	.	.	PUNCT
cjfa-7414	36	1	this	this	PRON
cjfa-7414	36	2	applies	apply	VERB
cjfa-7414	36	3	particularly	particularly	ADV
cjfa-7414	36	4	to	to	ADP
cjfa-7414	36	5	the	the	DET
cjfa-7414	36	6	use	use	NOUN
cjfa-7414	36	7	of	of	ADP
cjfa-7414	36	8	information	information	NOUN
cjfa-7414	36	9	technology	technology	NOUN
cjfa-7414	36	10	for	for	ADP
cjfa-7414	36	11	the	the	DET
cjfa-7414	36	12	integration	integration	NOUN
cjfa-7414	36	13	of	of	ADP
cjfa-7414	36	14	processes	process	NOUN
cjfa-7414	36	15	occurring	occur	VERB
cjfa-7414	36	16	in	in	ADP
cjfa-7414	36	17	the	the	DET
cjfa-7414	36	18	business	business	NOUN
cjfa-7414	36	19	entities	entity	NOUN
cjfa-7414	36	20	.	.	PUNCT
cjfa-7414	37	1	along	along	ADP
cjfa-7414	37	2	with	with	ADP
cjfa-7414	37	3	changes	change	NOUN
cjfa-7414	37	4	in	in	ADP
cjfa-7414	37	5	the	the	DET
cjfa-7414	37	6	regulation	regulation	NOUN
cjfa-7414	37	7	of	of	ADP
cjfa-7414	37	8	the	the	DET
cjfa-7414	37	9	accounting	accounting	NOUN
cjfa-7414	37	10	,	,	PUNCT
cjfa-7414	37	11	market	market	NOUN
cjfa-7414	37	12	and	and	CCONJ
cjfa-7414	37	13	technological	technological	ADJ
cjfa-7414	37	14	developments	development	NOUN
cjfa-7414	37	15	,	,	PUNCT
cjfa-7414	37	16	customer	customer	NOUN
cjfa-7414	37	17	expectations	expectation	NOUN
cjfa-7414	37	18	are	be	AUX
cjfa-7414	37	19	subject	subject	ADJ
cjfa-7414	37	20	to	to	ADP
cjfa-7414	37	21	an	an	DET
cjfa-7414	37	22	evolution	evolution	NOUN
cjfa-7414	37	23	,	,	PUNCT
cjfa-7414	37	24	as	as	SCONJ
cjfa-7414	37	25	is	be	AUX
cjfa-7414	37	26	the	the	DET
cjfa-7414	37	27	growing	grow	VERB
cjfa-7414	37	28	need	need	NOUN
cjfa-7414	37	29	for	for	SCONJ
cjfa-7414	37	30	services	service	NOUN
cjfa-7414	37	31	and	and	CCONJ
cjfa-7414	37	32	accounting	accounting	NOUN
cjfa-7414	37	33	firms	firm	NOUN
cjfa-7414	37	34	to	to	PART
cjfa-7414	37	35	adapt	adapt	VERB
cjfa-7414	37	36	to	to	ADP
cjfa-7414	37	37	the	the	DET
cjfa-7414	37	38	new	new	ADJ
cjfa-7414	37	39	reality	reality	NOUN
cjfa-7414	37	40	.	.	PUNCT
cjfa-7414	38	1	especially	especially	ADV
cjfa-7414	38	2	the	the	DET
cjfa-7414	38	3	importance	importance	NOUN
cjfa-7414	38	4	of	of	ADP
cjfa-7414	38	5	the	the	DET
cjfa-7414	38	6	development	development	NOUN
cjfa-7414	38	7	of	of	ADP
cjfa-7414	38	8	e	e	NOUN
cjfa-7414	38	9	-	-	NOUN
cjfa-7414	38	10	services	service	NOUN
cjfa-7414	38	11	in	in	ADP
cjfa-7414	38	12	accounting	accounting	NOUN
cjfa-7414	38	13	is	be	AUX
cjfa-7414	38	14	increasing	increase	VERB
cjfa-7414	38	15	(	(	PUNCT
cjfa-7414	38	16	gulkvist	gulkvist	NOUN
cjfa-7414	38	17	2014	2014	NUM
cjfa-7414	38	18	,	,	PUNCT
cjfa-7414	38	19	21–29	21–29	NUM
cjfa-7414	38	20	)	)	PUNCT
cjfa-7414	38	21	as	as	SCONJ
cjfa-7414	38	22	it	it	PRON
cjfa-7414	38	23	is	be	AUX
cjfa-7414	38	24	gaining	gain	VERB
cjfa-7414	38	25	popularity	popularity	NOUN
cjfa-7414	38	26	in	in	ADP
cjfa-7414	38	27	the	the	DET
cjfa-7414	38	28	digitalized	digitalized	ADJ
cjfa-7414	38	29	world	world	NOUN
cjfa-7414	38	30	.	.	PUNCT
cjfa-7414	39	1	so	so	ADV
cjfa-7414	39	2	far	far	ADV
cjfa-7414	39	3	,	,	PUNCT
cjfa-7414	39	4	the	the	DET
cjfa-7414	39	5	need	need	NOUN
cjfa-7414	39	6	for	for	ADP
cjfa-7414	39	7	frequent	frequent	ADJ
cjfa-7414	39	8	visits	visit	NOUN
cjfa-7414	39	9	to	to	ADP
cjfa-7414	39	10	the	the	DET
cjfa-7414	39	11	accountant	accountant	NOUN
cjfa-7414	39	12	’s	’s	PART
cjfa-7414	39	13	office	office	NOUN
cjfa-7414	39	14	meant	mean	VERB
cjfa-7414	39	15	that	that	SCONJ
cjfa-7414	39	16	when	when	SCONJ
cjfa-7414	39	17	selecting	select	VERB
cjfa-7414	39	18	a	a	DET
cjfa-7414	39	19	service	service	NOUN
cjfa-7414	39	20	provider	provider	NOUN
cjfa-7414	39	21	,	,	PUNCT
cjfa-7414	39	22	the	the	DET
cjfa-7414	39	23	customers	customer	NOUN
cjfa-7414	39	24	considered	consider	VERB
cjfa-7414	39	25	its	its	PRON
cjfa-7414	39	26	location	location	NOUN
cjfa-7414	39	27	,	,	PUNCT
cjfa-7414	39	28	which	which	PRON
cjfa-7414	39	29	reduced	reduce	VERB
cjfa-7414	39	30	their	their	PRON
cjfa-7414	39	31	choice	choice	NOUN
cjfa-7414	39	32	.	.	PUNCT
cjfa-7414	40	1	in	in	ADP
cjfa-7414	40	2	the	the	DET
cjfa-7414	40	3	current	current	ADJ
cjfa-7414	40	4	era	era	NOUN
cjfa-7414	40	5	,	,	PUNCT
cjfa-7414	40	6	computers	computer	NOUN
cjfa-7414	40	7	and	and	CCONJ
cjfa-7414	40	8	the	the	DET
cjfa-7414	40	9	internet	internet	NOUN
cjfa-7414	40	10	allow	allow	VERB
cjfa-7414	40	11	the	the	DET
cjfa-7414	40	12	customer	customer	NOUN
cjfa-7414	40	13	to	to	PART
cjfa-7414	40	14	safely	safely	ADV
cjfa-7414	40	15	and	and	CCONJ
cjfa-7414	40	16	efficiently	efficiently	ADV
cjfa-7414	40	17	deliver	deliver	VERB
cjfa-7414	40	18	documents	document	NOUN
cjfa-7414	40	19	to	to	ADP
cjfa-7414	40	20	the	the	DET
cjfa-7414	40	21	service	service	NOUN
cjfa-7414	40	22	provider	provider	NOUN
cjfa-7414	40	23	which	which	PRON
cjfa-7414	40	24	makes	make	VERB
cjfa-7414	40	25	the	the	DET
cjfa-7414	40	26	distance	distance	NOUN
cjfa-7414	40	27	no	no	ADV
cjfa-7414	40	28	longer	long	ADV
cjfa-7414	40	29	a	a	DET
cjfa-7414	40	30	problem	problem	NOUN
cjfa-7414	40	31	in	in	ADP
cjfa-7414	40	32	dealing	deal	VERB
cjfa-7414	40	33	with	with	ADP
cjfa-7414	40	34	the	the	DET
cjfa-7414	40	35	accounting	accounting	NOUN
cjfa-7414	40	36	agency	agency	NOUN
cjfa-7414	40	37	,	,	PUNCT
cjfa-7414	40	38	and	and	CCONJ
cjfa-7414	40	39	bereaves	bereave	VERB
cjfa-7414	40	40	it	it	PRON
cjfa-7414	40	41	of	of	ADP
cjfa-7414	40	42	the	the	DET
cjfa-7414	40	43	decisive	decisive	ADJ
cjfa-7414	40	44	influence	influence	NOUN
cjfa-7414	40	45	on	on	ADP
cjfa-7414	40	46	the	the	DET
cjfa-7414	40	47	selection	selection	NOUN
cjfa-7414	40	48	of	of	ADP
cjfa-7414	40	49	a	a	DET
cjfa-7414	40	50	particular	particular	ADJ
cjfa-7414	40	51	&	&	CCONJ
cjfa-7414	40	52	kieso	kieso	NOUN
cjfa-7414	40	53	2013	2013	NUM
cjfa-7414	40	54	,	,	PUNCT
cjfa-7414	40	55	24	24	NUM
cjfa-7414	40	56	)	)	PUNCT
cjfa-7414	40	57	.	.	PUNCT
cjfa-7414	41	1	it	it	PRON
cjfa-7414	41	2	follows	follow	VERB
cjfa-7414	41	3	that	that	SCONJ
cjfa-7414	41	4	the	the	DET
cjfa-7414	41	5	accounting	accounting	NOUN
cjfa-7414	41	6	firms	firm	NOUN
cjfa-7414	41	7	adapt	adapt	VERB
cjfa-7414	41	8	their	their	PRON
cjfa-7414	41	9	services	service	NOUN
cjfa-7414	41	10	to	to	ADP
cjfa-7414	41	11	the	the	DET
cjfa-7414	41	12	expectations	expectation	NOUN
cjfa-7414	41	13	of	of	ADP
cjfa-7414	41	14	their	their	PRON
cjfa-7414	41	15	customers	customer	NOUN
cjfa-7414	41	16	by	by	ADP
cjfa-7414	41	17	offering	offer	VERB
cjfa-7414	41	18	an	an	DET
cjfa-7414	41	19	increasingly	increasingly	ADV
cjfa-7414	41	20	wider	wide	ADJ
cjfa-7414	41	21	range	range	NOUN
cjfa-7414	41	22	of	of	ADP
cjfa-7414	41	23	services	service	NOUN
cjfa-7414	41	24	and	and	CCONJ
cjfa-7414	41	25	timely	timely	ADJ
cjfa-7414	41	26	access	access	NOUN
cjfa-7414	41	27	to	to	ADP
cjfa-7414	41	28	the	the	DET
cjfa-7414	41	29	financial	financial	ADJ
cjfa-7414	41	30	records	record	NOUN
cjfa-7414	41	31	necessary	necessary	ADJ
cjfa-7414	41	32	for	for	ADP
cjfa-7414	41	33	the	the	DET
cjfa-7414	41	34	proper	proper	ADJ
cjfa-7414	41	35	business	business	NOUN
cjfa-7414	41	36	decisions	decision	NOUN
cjfa-7414	41	37	.	.	PUNCT
cjfa-7414	42	1	there	there	PRON
cjfa-7414	42	2	are	be	VERB
cjfa-7414	42	3	several	several	ADJ
cjfa-7414	42	4	options	option	NOUN
cjfa-7414	42	5	for	for	ADP
cjfa-7414	42	6	satisfying	satisfy	VERB
cjfa-7414	42	7	this	this	DET
cjfa-7414	42	8	condition	condition	NOUN
cjfa-7414	42	9	.	.	PUNCT
cjfa-7414	43	1	table	table	NOUN
cjfa-7414	43	2	1	1	NUM
cjfa-7414	43	3	.	.	PUNCT
cjfa-7414	43	4	basis	basis	NOUN
cjfa-7414	43	5	for	for	ADP
cjfa-7414	43	6	immediate	immediate	ADJ
cjfa-7414	43	7	access	access	NOUN
cjfa-7414	43	8	to	to	ADP
cjfa-7414	43	9	financial	financial	ADJ
cjfa-7414	43	10	information	information	NOUN
cjfa-7414	43	11	operation	operation	NOUN
cjfa-7414	43	12	rules	rule	NOUN
cjfa-7414	43	13	of	of	ADP
cjfa-7414	43	14	implementation	implementation	NOUN
cjfa-7414	43	15	recipient	recipient	NOUN
cjfa-7414	43	16	separating	separate	VERB
cjfa-7414	43	17	an	an	DET
cjfa-7414	43	18	element	element	NOUN
cjfa-7414	43	19	of	of	ADP
cjfa-7414	43	20	evidence	evidence	NOUN
cjfa-7414	43	21	serviced	service	VERB
cjfa-7414	43	22	by	by	ADP
cjfa-7414	43	23	the	the	DET
cjfa-7414	43	24	service	service	NOUN
cjfa-7414	43	25	recipient	recipient	NOUN
cjfa-7414	43	26	partial	partial	ADJ
cjfa-7414	43	27	separation	separation	NOUN
cjfa-7414	43	28	of	of	ADP
cjfa-7414	43	29	records	record	NOUN
cjfa-7414	43	30	to	to	ADP
cjfa-7414	43	31	customer	customer	NOUN
cjfa-7414	43	32	service	service	NOUN
cjfa-7414	43	33	,	,	PUNCT
cjfa-7414	43	34	which	which	PRON
cjfa-7414	43	35	is	be	AUX
cjfa-7414	43	36	required	require	VERB
cjfa-7414	43	37	for	for	ADP
cjfa-7414	43	38	normal	normal	ADJ
cjfa-7414	43	39	customer	customer	NOUN
cjfa-7414	43	40	operations	operation	NOUN
cjfa-7414	43	41	,	,	PUNCT
cjfa-7414	43	42	effects	effect	NOUN
cjfa-7414	43	43	periodically	periodically	ADV
cjfa-7414	43	44	transferred	transfer	VERB
cjfa-7414	43	45	to	to	ADP
cjfa-7414	43	46	the	the	DET
cjfa-7414	43	47	accounting	accounting	NOUN
cjfa-7414	43	48	agency	agency	NOUN
cjfa-7414	43	49	the	the	DET
cjfa-7414	43	50	customer	customer	NOUN
cjfa-7414	43	51	has	have	VERB
cjfa-7414	43	52	access	access	NOUN
cjfa-7414	43	53	to	to	ADP
cjfa-7414	43	54	the	the	DET
cjfa-7414	43	55	documents	document	NOUN
cjfa-7414	43	56	and	and	CCONJ
cjfa-7414	43	57	records	record	NOUN
cjfa-7414	43	58	necessary	necessary	ADJ
cjfa-7414	43	59	for	for	ADP
cjfa-7414	43	60	everyday	everyday	ADJ
cjfa-7414	43	61	activities	activity	NOUN
cjfa-7414	43	62	(	(	PUNCT
cjfa-7414	43	63	stock	stock	NOUN
cjfa-7414	43	64	records	record	NOUN
cjfa-7414	43	65	,	,	PUNCT
cjfa-7414	43	66	turnover	turnover	NOUN
cjfa-7414	43	67	data	datum	NOUN
cjfa-7414	43	68	)	)	PUNCT
cjfa-7414	43	69	,	,	PUNCT
cjfa-7414	43	70	services	service	NOUN
cjfa-7414	43	71	on	on	ADP
cjfa-7414	43	72	the	the	DET
cjfa-7414	43	73	customer	customer	NOUN
cjfa-7414	43	74	's	's	PART
cjfa-7414	43	75	premises	premise	NOUN
cjfa-7414	43	76	accounting	account	VERB
cjfa-7414	43	77	firm	firm	ADJ
cjfa-7414	43	78	employee	employee	NOUN
cjfa-7414	43	79	checks	check	VERB
cjfa-7414	43	80	the	the	DET
cjfa-7414	43	81	validity	validity	NOUN
cjfa-7414	43	82	of	of	ADP
cjfa-7414	43	83	documents	document	NOUN
cjfa-7414	43	84	and	and	CCONJ
cjfa-7414	43	85	keeps	keep	VERB
cjfa-7414	43	86	records	record	NOUN
cjfa-7414	43	87	on	on	ADP
cjfa-7414	43	88	-	-	PUNCT
cjfa-7414	43	89	site	site	NOUN
cjfa-7414	43	90	,	,	PUNCT
cjfa-7414	43	91	the	the	DET
cjfa-7414	43	92	customer	customer	NOUN
cjfa-7414	43	93	has	have	VERB
cjfa-7414	43	94	access	access	NOUN
cjfa-7414	43	95	to	to	ADP
cjfa-7414	43	96	source	source	NOUN
cjfa-7414	43	97	documents	document	NOUN
cjfa-7414	43	98	as	as	ADV
cjfa-7414	43	99	well	well	ADV
cjfa-7414	43	100	as	as	ADP
cjfa-7414	43	101	information	information	NOUN
cjfa-7414	43	102	already	already	ADV
cjfa-7414	43	103	included	include	VERB
cjfa-7414	43	104	on	on	ADP
cjfa-7414	43	105	accounts	account	NOUN
cjfa-7414	43	106	,	,	PUNCT
cjfa-7414	43	107	risk	risk	NOUN
cjfa-7414	43	108	in	in	ADP
cjfa-7414	43	109	providing	provide	VERB
cjfa-7414	43	110	accounting	accounting	NOUN
cjfa-7414	43	111	services	service	NOUN
cjfa-7414	43	112	in	in	ADP
cjfa-7414	43	113	the	the	DET
cjfa-7414	43	114	context	context	NOUN
cjfa-7414	43	115	…	…	PUNCT
cjfa-7414	43	116	177	177	NUM
cjfa-7414	43	117	operation	operation	NOUN
cjfa-7414	43	118	rules	rule	NOUN
cjfa-7414	43	119	of	of	ADP
cjfa-7414	43	120	implementation	implementation	NOUN
cjfa-7414	43	121	recipient	recipient	NOUN
cjfa-7414	43	122	current	current	ADJ
cjfa-7414	43	123	information	information	NOUN
cjfa-7414	43	124	on	on	ADP
cjfa-7414	43	125	the	the	DET
cjfa-7414	43	126	telephone	telephone	NOUN
cjfa-7414	43	127	documents	document	NOUN
cjfa-7414	43	128	are	be	AUX
cjfa-7414	43	129	sent	send	VERB
cjfa-7414	43	130	gradually	gradually	ADV
cjfa-7414	43	131	by	by	ADP
cjfa-7414	43	132	the	the	DET
cjfa-7414	43	133	customer	customer	NOUN
cjfa-7414	43	134	to	to	ADP
cjfa-7414	43	135	the	the	DET
cjfa-7414	43	136	accounting	accounting	NOUN
cjfa-7414	43	137	agent	agent	NOUN
cjfa-7414	43	138	and	and	CCONJ
cjfa-7414	43	139	processed	process	VERB
cjfa-7414	43	140	there	there	ADV
cjfa-7414	43	141	,	,	PUNCT
cjfa-7414	43	142	the	the	DET
cjfa-7414	43	143	customer	customer	NOUN
cjfa-7414	43	144	can	can	AUX
cjfa-7414	43	145	access	access	VERB
cjfa-7414	43	146	any	any	DET
cjfa-7414	43	147	information	information	NOUN
cjfa-7414	43	148	from	from	ADP
cjfa-7414	43	149	anywhere	anywhere	ADV
cjfa-7414	43	150	by	by	ADP
cjfa-7414	43	151	contacting	contact	VERB
cjfa-7414	43	152	agent	agent	NOUN
cjfa-7414	43	153	by	by	ADP
cjfa-7414	43	154	telephone	telephone	NOUN
cjfa-7414	43	155	(	(	PUNCT
cjfa-7414	43	156	the	the	DET
cjfa-7414	43	157	widespread	widespread	ADJ
cjfa-7414	43	158	use	use	NOUN
cjfa-7414	43	159	of	of	ADP
cjfa-7414	43	160	mobile	mobile	ADJ
cjfa-7414	43	161	phones	phone	NOUN
cjfa-7414	43	162	)	)	PUNCT
cjfa-7414	43	163	,	,	PUNCT
cjfa-7414	43	164	on	on	ADP
cjfa-7414	43	165	-	-	PUNCT
cjfa-7414	43	166	line	line	NOUN
cjfa-7414	43	167	access	access	NOUN
cjfa-7414	43	168	a	a	DET
cjfa-7414	43	169	consistent	consistent	ADJ
cjfa-7414	43	170	computer	computer	NOUN
cjfa-7414	43	171	program	program	NOUN
cjfa-7414	43	172	for	for	ADP
cjfa-7414	43	173	the	the	DET
cjfa-7414	43	174	customer	customer	NOUN
cjfa-7414	43	175	and	and	CCONJ
cjfa-7414	43	176	provider	provider	NOUN
cjfa-7414	43	177	where	where	SCONJ
cjfa-7414	43	178	documents	document	NOUN
cjfa-7414	43	179	are	be	AUX
cjfa-7414	43	180	included	include	VERB
cjfa-7414	43	181	to	to	ADP
cjfa-7414	43	182	date	date	NOUN
cjfa-7414	43	183	,	,	PUNCT
cjfa-7414	43	184	the	the	DET
cjfa-7414	43	185	customer	customer	NOUN
cjfa-7414	43	186	accesses	access	VERB
cjfa-7414	43	187	their	their	PRON
cjfa-7414	43	188	accounting	accounting	NOUN
cjfa-7414	43	189	records	record	NOUN
cjfa-7414	43	190	on	on	ADP
cjfa-7414	43	191	-	-	PUNCT
cjfa-7414	43	192	line	line	NOUN
cjfa-7414	43	193	without	without	ADP
cjfa-7414	43	194	involving	involve	VERB
cjfa-7414	43	195	the	the	DET
cjfa-7414	43	196	agent	agent	NOUN
cjfa-7414	43	197	,	,	PUNCT
cjfa-7414	43	198	s	s	PART
cjfa-7414	43	199	o	o	NOUN
cjfa-7414	43	200	u	u	NOUN
cjfa-7414	43	201	r	r	NOUN
cjfa-7414	43	202	c	c	NOUN
cjfa-7414	43	203	e	e	NOUN
cjfa-7414	43	204	:	:	PUNCT
cjfa-7414	43	205	own	own	ADJ
cjfa-7414	43	206	work	work	NOUN
cjfa-7414	43	207	based	base	VERB
cjfa-7414	43	208	on	on	ADP
cjfa-7414	43	209	the	the	DET
cjfa-7414	43	210	opinions	opinion	NOUN
cjfa-7414	43	211	of	of	ADP
cjfa-7414	43	212	accounting	accounting	NOUN
cjfa-7414	43	213	companies	company	NOUN
cjfa-7414	43	214	and	and	CCONJ
cjfa-7414	43	215	their	their	PRON
cjfa-7414	43	216	customers	customer	NOUN
cjfa-7414	43	217	.	.	PUNCT
cjfa-7414	44	1	in	in	ADP
cjfa-7414	44	2	response	response	NOUN
cjfa-7414	44	3	to	to	ADP
cjfa-7414	44	4	the	the	DET
cjfa-7414	44	5	demand	demand	NOUN
cjfa-7414	44	6	from	from	ADP
cjfa-7414	44	7	business	business	NOUN
cjfa-7414	44	8	entities	entity	NOUN
cjfa-7414	44	9	and	and	CCONJ
cjfa-7414	44	10	their	their	PRON
cjfa-7414	44	11	financial	financial	ADJ
cjfa-7414	44	12	resources	resource	NOUN
cjfa-7414	44	13	,	,	PUNCT
cjfa-7414	44	14	affordable	affordable	ADJ
cjfa-7414	44	15	solutions	solution	NOUN
cjfa-7414	44	16	for	for	ADP
cjfa-7414	44	17	supporting	support	VERB
cjfa-7414	44	18	accounting	accounting	NOUN
cjfa-7414	44	19	records	record	NOUN
cjfa-7414	44	20	are	be	AUX
cjfa-7414	44	21	available	available	ADJ
cjfa-7414	44	22	on	on	ADP
cjfa-7414	44	23	the	the	DET
cjfa-7414	44	24	market	market	NOUN
cjfa-7414	44	25	,	,	PUNCT
cjfa-7414	44	26	as	as	ADV
cjfa-7414	44	27	well	well	ADV
cjfa-7414	44	28	as	as	ADP
cjfa-7414	44	29	complex	complex	ADJ
cjfa-7414	44	30	systems	system	NOUN
cjfa-7414	44	31	to	to	PART
cjfa-7414	44	32	support	support	VERB
cjfa-7414	44	33	the	the	DET
cjfa-7414	44	34	accounts	account	NOUN
cjfa-7414	44	35	of	of	ADP
cjfa-7414	44	36	major	major	ADJ
cjfa-7414	44	37	operators	operator	NOUN
cjfa-7414	44	38	with	with	ADP
cjfa-7414	44	39	all	all	DET
cjfa-7414	44	40	the	the	DET
cjfa-7414	44	41	modules	module	NOUN
cjfa-7414	44	42	necessary	necessary	ADJ
cjfa-7414	44	43	to	to	PART
cjfa-7414	44	44	conduct	conduct	VERB
cjfa-7414	44	45	multivariate	multivariate	NOUN
cjfa-7414	44	46	analyzes	analyze	NOUN
cjfa-7414	44	47	.	.	PUNCT
cjfa-7414	45	1	owners	owner	NOUN
cjfa-7414	45	2	or	or	CCONJ
cjfa-7414	45	3	managers	manager	NOUN
cjfa-7414	45	4	of	of	ADP
cjfa-7414	45	5	economic	economic	ADJ
cjfa-7414	45	6	units	unit	NOUN
cjfa-7414	45	7	are	be	AUX
cjfa-7414	45	8	aware	aware	ADJ
cjfa-7414	45	9	that	that	SCONJ
cjfa-7414	45	10	in	in	ADP
cjfa-7414	45	11	the	the	DET
cjfa-7414	45	12	absence	absence	NOUN
cjfa-7414	45	13	of	of	ADP
cjfa-7414	45	14	one	one	NUM
cjfa-7414	45	15	’s	’s	PART
cjfa-7414	45	16	own	own	ADJ
cjfa-7414	45	17	experience	experience	NOUN
cjfa-7414	45	18	concerning	concern	VERB
cjfa-7414	45	19	accounting	accounting	NOUN
cjfa-7414	45	20	,	,	PUNCT
cjfa-7414	45	21	or	or	CCONJ
cjfa-7414	45	22	the	the	DET
cjfa-7414	45	23	lack	lack	NOUN
cjfa-7414	45	24	of	of	ADP
cjfa-7414	45	25	funds	fund	NOUN
cjfa-7414	45	26	to	to	PART
cjfa-7414	45	27	employ	employ	VERB
cjfa-7414	45	28	a	a	DET
cjfa-7414	45	29	fulltime	fulltime	ADJ
cjfa-7414	45	30	accountant	accountant	NOUN
cjfa-7414	45	31	,	,	PUNCT
cjfa-7414	45	32	it	it	PRON
cjfa-7414	45	33	will	will	AUX
cjfa-7414	45	34	be	be	AUX
cjfa-7414	45	35	preferable	preferable	ADJ
cjfa-7414	45	36	to	to	PART
cjfa-7414	45	37	entrust	entrust	VERB
cjfa-7414	45	38	the	the	DET
cjfa-7414	45	39	process	process	NOUN
cjfa-7414	45	40	to	to	ADP
cjfa-7414	45	41	an	an	DET
cjfa-7414	45	42	external	external	ADJ
cjfa-7414	45	43	company	company	NOUN
cjfa-7414	45	44	.	.	PUNCT
cjfa-7414	46	1	at	at	ADP
cjfa-7414	46	2	the	the	DET
cjfa-7414	46	3	basis	basis	NOUN
cjfa-7414	46	4	of	of	ADP
cjfa-7414	46	5	this	this	DET
cjfa-7414	46	6	decision	decision	NOUN
cjfa-7414	46	7	lies	lie	VERB
cjfa-7414	46	8	the	the	DET
cjfa-7414	46	9	risk	risk	NOUN
cjfa-7414	46	10	associated	associate	VERB
cjfa-7414	46	11	with	with	ADP
cjfa-7414	46	12	abnormalities	abnormality	NOUN
cjfa-7414	46	13	that	that	PRON
cjfa-7414	46	14	may	may	AUX
cjfa-7414	46	15	occur	occur	VERB
cjfa-7414	46	16	in	in	ADP
cjfa-7414	46	17	the	the	DET
cjfa-7414	46	18	financial	financial	ADJ
cjfa-7414	46	19	records	record	NOUN
cjfa-7414	46	20	–	–	PUNCT
cjfa-7414	46	21	in	in	ADP
cjfa-7414	46	22	the	the	DET
cjfa-7414	46	23	case	case	NOUN
cjfa-7414	46	24	of	of	ADP
cjfa-7414	46	25	unawareness	unawareness	NOUN
cjfa-7414	46	26	of	of	ADP
cjfa-7414	46	27	the	the	DET
cjfa-7414	46	28	applicable	applicable	ADJ
cjfa-7414	46	29	regulations	regulation	NOUN
cjfa-7414	46	30	or	or	CCONJ
cjfa-7414	46	31	their	their	PRON
cjfa-7414	46	32	misinterpretation	misinterpretation	NOUN
cjfa-7414	46	33	(	(	PUNCT
cjfa-7414	46	34	chorafas	chorafas	NOUN
cjfa-7414	46	35	2007	2007	NUM
cjfa-7414	46	36	)	)	PUNCT
cjfa-7414	46	37	.	.	PUNCT
cjfa-7414	47	1	the	the	DET
cjfa-7414	47	2	legislation	legislation	NOUN
cjfa-7414	47	3	relating	relate	VERB
cjfa-7414	47	4	to	to	ADP
cjfa-7414	47	5	accounting	accounting	NOUN
cjfa-7414	47	6	and	and	CCONJ
cjfa-7414	47	7	taxes	taxis	NOUN
cjfa-7414	47	8	sometimes	sometimes	ADV
cjfa-7414	47	9	contains	contain	VERB
cjfa-7414	47	10	contradictions	contradiction	NOUN
cjfa-7414	47	11	in	in	ADP
cjfa-7414	47	12	the	the	DET
cjfa-7414	47	13	various	various	ADJ
cjfa-7414	47	14	interpretations	interpretation	NOUN
cjfa-7414	47	15	by	by	ADP
cjfa-7414	47	16	the	the	DET
cjfa-7414	47	17	tax	tax	NOUN
cjfa-7414	47	18	authorities	authority	NOUN
cjfa-7414	47	19	.	.	PUNCT
cjfa-7414	48	1	on	on	ADP
cjfa-7414	48	2	this	this	DET
cjfa-7414	48	3	basis	basis	NOUN
cjfa-7414	48	4	,	,	PUNCT
cjfa-7414	48	5	many	many	ADJ
cjfa-7414	48	6	entrepreneurs	entrepreneur	NOUN
cjfa-7414	48	7	give	give	VERB
cjfa-7414	48	8	up	up	ADP
cjfa-7414	48	9	self	self	NOUN
cjfa-7414	48	10	-	-	PUNCT
cjfa-7414	48	11	service	service	NOUN
cjfa-7414	48	12	entrusting	entrust	VERB
cjfa-7414	48	13	its	its	PRON
cjfa-7414	48	14	accounting	accounting	NOUN
cjfa-7414	48	15	tasks	task	NOUN
cjfa-7414	48	16	to	to	ADP
cjfa-7414	48	17	specialized	specialized	ADJ
cjfa-7414	48	18	entities	entity	NOUN
cjfa-7414	48	19	,	,	PUNCT
cjfa-7414	48	20	thus	thus	ADV
cjfa-7414	48	21	avoid	avoid	VERB
cjfa-7414	48	22	the	the	DET
cjfa-7414	48	23	risk	risk	NOUN
cjfa-7414	48	24	of	of	ADP
cjfa-7414	48	25	self	self	NOUN
cjfa-7414	48	26	-	-	PUNCT
cjfa-7414	48	27	error	error	NOUN
cjfa-7414	48	28	.	.	PUNCT
cjfa-7414	49	1	therefore	therefore	ADV
cjfa-7414	49	2	,	,	PUNCT
cjfa-7414	49	3	it	it	PRON
cjfa-7414	49	4	is	be	AUX
cjfa-7414	49	5	important	important	ADJ
cjfa-7414	49	6	to	to	PART
cjfa-7414	49	7	correctly	correctly	ADV
cjfa-7414	49	8	choose	choose	VERB
cjfa-7414	49	9	the	the	DET
cjfa-7414	49	10	service	service	NOUN
cjfa-7414	49	11	provider	provider	NOUN
cjfa-7414	49	12	and	and	CCONJ
cjfa-7414	49	13	to	to	PART
cjfa-7414	49	14	remain	remain	VERB
cjfa-7414	49	15	in	in	ADP
cjfa-7414	49	16	consistent	consistent	ADJ
cjfa-7414	49	17	cooperation	cooperation	NOUN
cjfa-7414	49	18	because	because	SCONJ
cjfa-7414	49	19	its	its	PRON
cjfa-7414	49	20	effects	effect	NOUN
cjfa-7414	49	21	will	will	AUX
cjfa-7414	49	22	not	not	PART
cjfa-7414	49	23	only	only	ADV
cjfa-7414	49	24	include	include	VERB
cjfa-7414	49	25	properly	properly	ADV
cjfa-7414	49	26	prepared	prepare	VERB
cjfa-7414	49	27	reports	report	NOUN
cjfa-7414	49	28	but	but	CCONJ
cjfa-7414	49	29	it	it	PRON
cjfa-7414	49	30	will	will	AUX
cjfa-7414	49	31	also	also	ADV
cjfa-7414	49	32	be	be	AUX
cjfa-7414	49	33	the	the	DET
cjfa-7414	49	34	basis	basis	NOUN
cjfa-7414	49	35	for	for	ADP
cjfa-7414	49	36	making	make	VERB
cjfa-7414	49	37	sound	sound	ADJ
cjfa-7414	49	38	business	business	NOUN
cjfa-7414	49	39	decisions	decision	NOUN
cjfa-7414	49	40	by	by	ADP
cjfa-7414	49	41	the	the	DET
cjfa-7414	49	42	customer	customer	NOUN
cjfa-7414	49	43	.	.	PUNCT
cjfa-7414	50	1	the	the	PRON
cjfa-7414	50	2	most	most	ADV
cjfa-7414	50	3	often	often	ADV
cjfa-7414	50	4	reported	report	VERB
cjfa-7414	50	5	drawbacks	drawback	NOUN
cjfa-7414	50	6	of	of	ADP
cjfa-7414	50	7	using	use	VERB
cjfa-7414	50	8	external	external	ADJ
cjfa-7414	50	9	accounting	accounting	NOUN
cjfa-7414	50	10	services	service	NOUN
cjfa-7414	50	11	reported	report	VERB
cjfa-7414	50	12	by	by	ADP
cjfa-7414	50	13	customers	customer	NOUN
cjfa-7414	50	14	include	include	VERB
cjfa-7414	50	15	:	:	PUNCT
cjfa-7414	50	16	impossibility	impossibility	NOUN
cjfa-7414	50	17	of	of	ADP
cjfa-7414	50	18	daily	daily	ADJ
cjfa-7414	50	19	insight	insight	NOUN
cjfa-7414	50	20	into	into	ADP
cjfa-7414	50	21	the	the	DET
cjfa-7414	50	22	submitted	submit	VERB
cjfa-7414	50	23	documentation	documentation	NOUN
cjfa-7414	50	24	,	,	PUNCT
cjfa-7414	50	25	impossibility	impossibility	NOUN
cjfa-7414	50	26	of	of	ADP
cjfa-7414	50	27	daily	daily	ADJ
cjfa-7414	50	28	insight	insight	NOUN
cjfa-7414	50	29	into	into	ADP
cjfa-7414	50	30	the	the	DET
cjfa-7414	50	31	accounting	accounting	NOUN
cjfa-7414	50	32	processes	process	NOUN
cjfa-7414	50	33	,	,	PUNCT
cjfa-7414	50	34	spoken	speak	VERB
cjfa-7414	50	35	answers	answer	NOUN
cjfa-7414	50	36	to	to	ADP
cjfa-7414	50	37	questions	question	NOUN
cjfa-7414	50	38	that	that	PRON
cjfa-7414	50	39	are	be	AUX
cjfa-7414	50	40	difficult	difficult	ADJ
cjfa-7414	50	41	to	to	PART
cjfa-7414	50	42	understand	understand	VERB
cjfa-7414	50	43	,	,	PUNCT
cjfa-7414	50	44	no	no	DET
cjfa-7414	50	45	forecasts	forecast	NOUN
cjfa-7414	50	46	from	from	ADP
cjfa-7414	50	47	the	the	DET
cjfa-7414	50	48	agent	agent	NOUN
cjfa-7414	50	49	regarding	regard	VERB
cjfa-7414	50	50	costs	cost	NOUN
cjfa-7414	50	51	to	to	PART
cjfa-7414	50	52	be	be	AUX
cjfa-7414	50	53	incurred	incur	VERB
cjfa-7414	50	54	,	,	PUNCT
cjfa-7414	50	55	178	178	NUM
cjfa-7414	50	56	the	the	DET
cjfa-7414	50	57	reservations	reservation	NOUN
cjfa-7414	50	58	indicated	indicate	VERB
cjfa-7414	50	59	in	in	ADP
cjfa-7414	50	60	the	the	DET
cjfa-7414	50	61	first	first	ADJ
cjfa-7414	50	62	four	four	NUM
cjfa-7414	50	63	points	point	NOUN
cjfa-7414	50	64	may	may	AUX
cjfa-7414	50	65	be	be	AUX
cjfa-7414	50	66	offset	offset	VERB
cjfa-7414	50	67	by	by	ADP
cjfa-7414	50	68	the	the	DET
cjfa-7414	50	69	use	use	NOUN
cjfa-7414	50	70	of	of	ADP
cjfa-7414	50	71	an	an	DET
cjfa-7414	50	72	accounting	accounting	NOUN
cjfa-7414	50	73	platform	platform	NOUN
cjfa-7414	50	74	,	,	PUNCT
cjfa-7414	50	75	whose	whose	DET
cjfa-7414	50	76	operation	operation	NOUN
cjfa-7414	50	77	is	be	AUX
cjfa-7414	50	78	based	base	VERB
cjfa-7414	50	79	on	on	ADP
cjfa-7414	50	80	three	three	NUM
cjfa-7414	50	81	key	key	ADJ
cjfa-7414	50	82	elements	element	NOUN
cjfa-7414	50	83	(	(	PUNCT
cjfa-7414	50	84	www	www	NOUN
cjfa-7414	50	85	.	.	PROPN
cjfa-7414	50	86	1	1	NUM
cjfa-7414	50	87	,	,	PUNCT
cjfa-7414	50	88	which	which	PRON
cjfa-7414	50	89	are	be	AUX
cjfa-7414	50	90	:	:	PUNCT
cjfa-7414	50	91	the	the	DET
cjfa-7414	50	92	customer	customer	NOUN
cjfa-7414	50	93	,	,	PUNCT
cjfa-7414	50	94	the	the	DET
cjfa-7414	50	95	processing	processing	NOUN
cjfa-7414	50	96	center	center	NOUN
cjfa-7414	50	97	of	of	ADP
cjfa-7414	50	98	the	the	DET
cjfa-7414	50	99	accounting	accounting	NOUN
cjfa-7414	50	100	platform	platform	NOUN
cjfa-7414	50	101	,	,	PUNCT
cjfa-7414	50	102	the	the	DET
cjfa-7414	50	103	accounting	accounting	NOUN
cjfa-7414	50	104	firm	firm	NOUN
cjfa-7414	50	105	.	.	PUNCT
cjfa-7414	51	1	the	the	DET
cjfa-7414	51	2	current	current	ADJ
cjfa-7414	51	3	transfer	transfer	NOUN
cjfa-7414	51	4	of	of	ADP
cjfa-7414	51	5	invoices	invoice	NOUN
cjfa-7414	51	6	and	and	CCONJ
cjfa-7414	51	7	documents	document	NOUN
cjfa-7414	51	8	for	for	ADP
cjfa-7414	51	9	accounting	accounting	NOUN
cjfa-7414	51	10	platform	platform	NOUN
cjfa-7414	51	11	processing	processing	NOUN
cjfa-7414	51	12	center	center	NOUN
cjfa-7414	51	13	is	be	AUX
cjfa-7414	51	14	an	an	DET
cjfa-7414	51	15	obligation	obligation	NOUN
cjfa-7414	51	16	of	of	ADP
cjfa-7414	51	17	the	the	DET
cjfa-7414	51	18	customer	customer	NOUN
cjfa-7414	51	19	.	.	PUNCT
cjfa-7414	52	1	the	the	DET
cjfa-7414	52	2	center	center	NOUN
cjfa-7414	52	3	scans	scan	NOUN
cjfa-7414	52	4	and	and	CCONJ
cjfa-7414	52	5	automatically	automatically	ADV
cjfa-7414	52	6	exports	export	VERB
cjfa-7414	52	7	them	they	PRON
cjfa-7414	52	8	to	to	ADP
cjfa-7414	52	9	the	the	DET
cjfa-7414	52	10	accounting	accounting	NOUN
cjfa-7414	52	11	software	software	NOUN
cjfa-7414	52	12	used	use	VERB
cjfa-7414	52	13	by	by	ADP
cjfa-7414	52	14	the	the	DET
cjfa-7414	52	15	specific	specific	ADJ
cjfa-7414	52	16	accounting	accounting	NOUN
cjfa-7414	52	17	office	office	NOUN
cjfa-7414	52	18	.	.	PUNCT
cjfa-7414	53	1	matters	matter	NOUN
cjfa-7414	53	2	related	relate	VERB
cjfa-7414	53	3	to	to	ADP
cjfa-7414	53	4	contract	contract	NOUN
cjfa-7414	53	5	costs	cost	NOUN
cjfa-7414	53	6	result	result	VERB
cjfa-7414	53	7	from	from	ADP
cjfa-7414	53	8	the	the	DET
cjfa-7414	53	9	assumptions	assumption	NOUN
cjfa-7414	53	10	made	make	VERB
cjfa-7414	53	11	at	at	ADP
cjfa-7414	53	12	the	the	DET
cjfa-7414	53	13	time	time	NOUN
cjfa-7414	53	14	of	of	ADP
cjfa-7414	53	15	the	the	DET
cjfa-7414	53	16	conclusion	conclusion	NOUN
cjfa-7414	53	17	of	of	ADP
cjfa-7414	53	18	the	the	DET
cjfa-7414	53	19	contract	contract	NOUN
cjfa-7414	53	20	.	.	PUNCT
cjfa-7414	54	1	it	it	PRON
cjfa-7414	54	2	is	be	AUX
cjfa-7414	54	3	not	not	PART
cjfa-7414	54	4	worth	worth	ADJ
cjfa-7414	54	5	making	make	VERB
cjfa-7414	54	6	a	a	DET
cjfa-7414	54	7	choice	choice	NOUN
cjfa-7414	54	8	based	base	VERB
cjfa-7414	54	9	solely	solely	ADV
cjfa-7414	54	10	on	on	ADP
cjfa-7414	54	11	the	the	DET
cjfa-7414	54	12	price	price	NOUN
cjfa-7414	54	13	of	of	ADP
cjfa-7414	54	14	the	the	DET
cjfa-7414	54	15	basic	basic	ADJ
cjfa-7414	54	16	service	service	NOUN
cjfa-7414	54	17	,	,	PUNCT
cjfa-7414	54	18	but	but	CCONJ
cjfa-7414	54	19	one	one	PRON
cjfa-7414	54	20	should	should	AUX
cjfa-7414	54	21	also	also	ADV
cjfa-7414	54	22	analyze	analyze	VERB
cjfa-7414	54	23	the	the	DET
cjfa-7414	54	24	cost	cost	NOUN
cjfa-7414	54	25	of	of	ADP
cjfa-7414	54	26	additional	additional	ADJ
cjfa-7414	54	27	services	service	NOUN
cjfa-7414	54	28	,	,	PUNCT
cjfa-7414	54	29	which	which	PRON
cjfa-7414	54	30	may	may	AUX
cjfa-7414	54	31	appear	appear	VERB
cjfa-7414	54	32	along	along	ADV
cjfa-7414	54	33	with	with	ADP
cjfa-7414	54	34	the	the	DET
cjfa-7414	54	35	development	development	NOUN
cjfa-7414	54	36	of	of	ADP
cjfa-7414	54	37	cooperation	cooperation	NOUN
cjfa-7414	54	38	.	.	PUNCT
cjfa-7414	55	1	it	it	PRON
cjfa-7414	55	2	is	be	AUX
cjfa-7414	55	3	important	important	ADJ
cjfa-7414	55	4	especially	especially	ADV
cjfa-7414	55	5	if	if	SCONJ
cjfa-7414	55	6	the	the	DET
cjfa-7414	55	7	price	price	NOUN
cjfa-7414	55	8	of	of	ADP
cjfa-7414	55	9	services	service	NOUN
cjfa-7414	55	10	is	be	AUX
cjfa-7414	55	11	not	not	PART
cjfa-7414	55	12	disproportionate	disproportionate	ADJ
cjfa-7414	55	13	to	to	ADP
cjfa-7414	55	14	the	the	DET
cjfa-7414	55	15	services	service	NOUN
cjfa-7414	55	16	provided	provide	VERB
cjfa-7414	55	17	.	.	PUNCT
cjfa-7414	56	1	this	this	DET
cjfa-7414	56	2	situation	situation	NOUN
cjfa-7414	56	3	is	be	AUX
cjfa-7414	56	4	a	a	DET
cjfa-7414	56	5	common	common	ADJ
cjfa-7414	56	6	practice	practice	NOUN
cjfa-7414	56	7	among	among	ADP
cjfa-7414	56	8	rogue	rogue	NOUN
cjfa-7414	56	9	providers	provider	NOUN
cjfa-7414	56	10	who	who	PRON
cjfa-7414	56	11	charge	charge	VERB
cjfa-7414	56	12	for	for	ADP
cjfa-7414	56	13	additional	additional	ADJ
cjfa-7414	56	14	services	service	NOUN
cjfa-7414	56	15	well	well	ADV
cjfa-7414	56	16	above	above	ADP
cjfa-7414	56	17	the	the	DET
cjfa-7414	56	18	price	price	NOUN
cjfa-7414	56	19	they	they	PRON
cjfa-7414	56	20	could	could	AUX
cjfa-7414	56	21	claim	claim	VERB
cjfa-7414	56	22	if	if	SCONJ
cjfa-7414	56	23	these	these	DET
cjfa-7414	56	24	services	service	NOUN
cjfa-7414	56	25	had	have	AUX
cjfa-7414	56	26	been	be	AUX
cjfa-7414	56	27	provided	provide	VERB
cjfa-7414	56	28	in	in	ADP
cjfa-7414	56	29	the	the	DET
cjfa-7414	56	30	contract	contract	NOUN
cjfa-7414	56	31	.	.	PUNCT
cjfa-7414	57	1	an	an	DET
cjfa-7414	57	2	initial	initial	ADJ
cjfa-7414	57	3	benchmark	benchmark	NOUN
cjfa-7414	57	4	for	for	ADP
cjfa-7414	57	5	basic	basic	ADJ
cjfa-7414	57	6	tasks	task	NOUN
cjfa-7414	57	7	and	and	CCONJ
cjfa-7414	57	8	the	the	DET
cjfa-7414	57	9	measurement	measurement	NOUN
cjfa-7414	57	10	and	and	CCONJ
cjfa-7414	57	11	analysis	analysis	NOUN
cjfa-7414	57	12	of	of	ADP
cjfa-7414	57	13	risks	risk	NOUN
cjfa-7414	57	14	and	and	CCONJ
cjfa-7414	57	15	benefits	benefit	NOUN
cjfa-7414	57	16	connected	connect	VERB
cjfa-7414	57	17	with	with	ADP
cjfa-7414	57	18	stopping	stop	VERB
cjfa-7414	57	19	the	the	DET
cjfa-7414	57	20	operation	operation	NOUN
cjfa-7414	57	21	of	of	ADP
cjfa-7414	57	22	the	the	DET
cjfa-7414	57	23	company	company	NOUN
cjfa-7414	57	24	or	or	CCONJ
cjfa-7414	57	25	transferring	transfer	VERB
cjfa-7414	57	26	it	it	PRON
cjfa-7414	57	27	to	to	ADP
cjfa-7414	57	28	an	an	DET
cjfa-7414	57	29	external	external	ADJ
cjfa-7414	57	30	service	service	NOUN
cjfa-7414	57	31	can	can	AUX
cjfa-7414	57	32	be	be	AUX
cjfa-7414	57	33	helpful	helpful	ADJ
cjfa-7414	57	34	here	here	ADV
cjfa-7414	57	35	(	(	PUNCT
cjfa-7414	57	36	mcivor	mcivor	NOUN
cjfa-7414	57	37	2000	2000	NUM
cjfa-7414	57	38	,	,	PUNCT
cjfa-7414	57	39	30	30	NUM
cjfa-7414	57	40	–	–	SYM
cjfa-7414	57	41	35	35	NUM
cjfa-7414	57	42	)	)	PUNCT
cjfa-7414	57	43	.	.	PUNCT
cjfa-7414	58	1	risk	risk	NOUN
cjfa-7414	58	2	issues	issue	NOUN
cjfa-7414	58	3	concerning	concern	VERB
cjfa-7414	58	4	the	the	DET
cjfa-7414	58	5	correct	correct	ADJ
cjfa-7414	58	6	use	use	NOUN
cjfa-7414	58	7	of	of	ADP
cjfa-7414	58	8	accounting	accounting	NOUN
cjfa-7414	58	9	is	be	AUX
cjfa-7414	58	10	discussed	discuss	VERB
cjfa-7414	58	11	in	in	ADP
cjfa-7414	58	12	a	a	DET
cjfa-7414	58	13	very	very	ADV
cjfa-7414	58	14	wide	wide	ADJ
cjfa-7414	58	15	al	al	PROPN
cjfa-7414	58	16	view	view	NOUN
cjfa-7414	58	17	of	of	ADP
cjfa-7414	58	18	risk	risk	NOUN
cjfa-7414	58	19	in	in	ADP
cjfa-7414	58	20	accounting	accounting	NOUN
cjfa-7414	58	21	seen	see	VERB
cjfa-7414	58	22	as	as	ADP
cjfa-7414	58	23	one	one	NUM
cjfa-7414	58	24	of	of	ADP
cjfa-7414	58	25	the	the	DET
cjfa-7414	58	26	key	key	ADJ
cjfa-7414	58	27	functions	function	NOUN
cjfa-7414	58	28	in	in	ADP
cjfa-7414	58	29	the	the	DET
cjfa-7414	58	30	contemporary	contemporary	ADJ
cjfa-7414	58	31	economy	economy	NOUN
cjfa-7414	58	32	.	.	PUNCT
cjfa-7414	59	1	the	the	DET
cjfa-7414	59	2	following	follow	VERB
cjfa-7414	59	3	types	type	NOUN
cjfa-7414	59	4	of	of	ADP
cjfa-7414	59	5	risk	risk	NOUN
cjfa-7414	59	6	in	in	ADP
cjfa-7414	59	7	accounting	accounting	NOUN
cjfa-7414	59	8	firms	firm	NOUN
cjfa-7414	59	9	should	should	AUX
cjfa-7414	59	10	be	be	AUX
cjfa-7414	59	11	noted	note	VERB
cjfa-7414	59	12	:	:	PUNCT
cjfa-7414	59	13	risk	risk	NOUN
cjfa-7414	59	14	arising	arise	VERB
cjfa-7414	59	15	from	from	ADP
cjfa-7414	59	16	the	the	DET
cjfa-7414	59	17	organization	organization	NOUN
cjfa-7414	59	18	of	of	ADP
cjfa-7414	59	19	the	the	DET
cjfa-7414	59	20	firm	firm	NOUN
cjfa-7414	59	21	’s	’s	PART
cjfa-7414	59	22	operation	operation	NOUN
cjfa-7414	59	23	,	,	PUNCT
cjfa-7414	59	24	risk	risk	NOUN
cjfa-7414	59	25	arising	arise	VERB
cjfa-7414	59	26	from	from	ADP
cjfa-7414	59	27	the	the	DET
cjfa-7414	59	28	choice	choice	NOUN
cjfa-7414	59	29	of	of	ADP
cjfa-7414	59	30	method	method	NOUN
cjfa-7414	59	31	of	of	ADP
cjfa-7414	59	32	bookkeeping	bookkeeping	NOUN
cjfa-7414	59	33	,	,	PUNCT
cjfa-7414	59	34	risk	risk	NOUN
cjfa-7414	59	35	applicable	applicable	ADJ
cjfa-7414	59	36	to	to	ADP
cjfa-7414	59	37	the	the	DET
cjfa-7414	59	38	choice	choice	NOUN
cjfa-7414	59	39	of	of	ADP
cjfa-7414	59	40	accounting	accounting	NOUN
cjfa-7414	59	41	software	software	NOUN
cjfa-7414	59	42	,	,	PUNCT
cjfa-7414	59	43	risk	risk	NOUN
cjfa-7414	59	44	of	of	ADP
cjfa-7414	59	45	document	document	NOUN
cjfa-7414	59	46	control	control	NOUN
cjfa-7414	59	47	,	,	PUNCT
cjfa-7414	59	48	risk	risk	NOUN
cjfa-7414	59	49	of	of	ADP
cjfa-7414	59	50	the	the	DET
cjfa-7414	59	51	accounting	accounting	NOUN
cjfa-7414	59	52	system	system	NOUN
cjfa-7414	59	53	organization	organization	NOUN
cjfa-7414	59	54	.	.	PUNCT
cjfa-7414	60	1	the	the	DET
cjfa-7414	60	2	first	first	ADJ
cjfa-7414	60	3	of	of	ADP
cjfa-7414	60	4	the	the	DET
cjfa-7414	60	5	indicated	indicate	VERB
cjfa-7414	60	6	cases	case	NOUN
cjfa-7414	60	7	involves	involve	VERB
cjfa-7414	60	8	personnel	personnel	NOUN
cjfa-7414	60	9	issues	issue	NOUN
cjfa-7414	60	10	and	and	CCONJ
cjfa-7414	60	11	is	be	AUX
cjfa-7414	60	12	the	the	DET
cjfa-7414	60	13	result	result	NOUN
cjfa-7414	60	14	of	of	ADP
cjfa-7414	60	15	fear	fear	NOUN
cjfa-7414	60	16	of	of	ADP
cjfa-7414	60	17	irregularities	irregularity	NOUN
cjfa-7414	60	18	arising	arise	VERB
cjfa-7414	60	19	from	from	ADP
cjfa-7414	60	20	poor	poor	ADJ
cjfa-7414	60	21	organization	organization	NOUN
cjfa-7414	60	22	of	of	ADP
cjfa-7414	60	23	work	work	NOUN
cjfa-7414	60	24	of	of	ADP
cjfa-7414	60	25	the	the	DET
cjfa-7414	60	26	accountants	accountant	NOUN
cjfa-7414	60	27	.	.	PUNCT
cjfa-7414	61	1	this	this	PRON
cjfa-7414	61	2	applies	apply	VERB
cjfa-7414	61	3	especially	especially	ADV
cjfa-7414	61	4	to	to	ADP
cjfa-7414	61	5	the	the	DET
cjfa-7414	61	6	division	division	NOUN
cjfa-7414	61	7	of	of	ADP
cjfa-7414	61	8	tasks	task	NOUN
cjfa-7414	61	9	and	and	CCONJ
cjfa-7414	61	10	the	the	DET
cjfa-7414	61	11	competences	competence	NOUN
cjfa-7414	61	12	and	and	CCONJ
cjfa-7414	61	13	qualifications	qualification	NOUN
cjfa-7414	61	14	of	of	ADP
cjfa-7414	61	15	employees	employee	NOUN
cjfa-7414	61	16	,	,	PUNCT
cjfa-7414	61	17	which	which	PRON
cjfa-7414	61	18	result	result	VERB
cjfa-7414	61	19	in	in	ADP
cjfa-7414	61	20	actions	action	NOUN
cjfa-7414	61	21	they	they	PRON
cjfa-7414	61	22	take	take	VERB
cjfa-7414	61	23	and	and	CCONJ
cjfa-7414	61	24	implement	implement	VERB
cjfa-7414	61	25	.	.	PUNCT
cjfa-7414	62	1	1	1	NUM
cjfa-7414	62	2	manner	manner	NOUN
cjfa-7414	62	3	.	.	PUNCT
cjfa-7414	63	1	risk	risk	NOUN
cjfa-7414	63	2	in	in	ADP
cjfa-7414	63	3	providing	provide	VERB
cjfa-7414	63	4	accounting	accounting	NOUN
cjfa-7414	63	5	services	service	NOUN
cjfa-7414	63	6	in	in	ADP
cjfa-7414	63	7	the	the	DET
cjfa-7414	63	8	context	context	NOUN
cjfa-7414	63	9	…	…	PUNCT
cjfa-7414	63	10	179	179	NUM
cjfa-7414	63	11	the	the	DET
cjfa-7414	63	12	risk	risk	NOUN
cjfa-7414	63	13	associated	associate	VERB
cjfa-7414	63	14	with	with	ADP
cjfa-7414	63	15	the	the	DET
cjfa-7414	63	16	selection	selection	NOUN
cjfa-7414	63	17	of	of	ADP
cjfa-7414	63	18	bookkeeping	bookkeeping	NOUN
cjfa-7414	63	19	methods	method	NOUN
cjfa-7414	63	20	includes	include	VERB
cjfa-7414	63	21	fears	fear	NOUN
cjfa-7414	63	22	that	that	SCONJ
cjfa-7414	63	23	it	it	PRON
cjfa-7414	63	24	may	may	AUX
cjfa-7414	63	25	not	not	PART
cjfa-7414	63	26	guarantee	guarantee	VERB
cjfa-7414	63	27	safety	safety	NOUN
cjfa-7414	63	28	of	of	ADP
cjfa-7414	63	29	the	the	DET
cjfa-7414	63	30	activities	activity	NOUN
cjfa-7414	63	31	and	and	CCONJ
cjfa-7414	63	32	that	that	SCONJ
cjfa-7414	63	33	the	the	DET
cjfa-7414	63	34	information	information	NOUN
cjfa-7414	63	35	function	function	NOUN
cjfa-7414	63	36	of	of	ADP
cjfa-7414	63	37	bookkeeping	bookkeeping	NOUN
cjfa-7414	63	38	may	may	AUX
cjfa-7414	63	39	not	not	PART
cjfa-7414	63	40	be	be	AUX
cjfa-7414	63	41	implemented	implement	VERB
cjfa-7414	63	42	in	in	ADP
cjfa-7414	63	43	the	the	DET
cjfa-7414	63	44	correct	correct	ADJ
cjfa-7414	63	45	way	way	NOUN
cjfa-7414	63	46	.	.	PUNCT
cjfa-7414	64	1	this	this	DET
cjfa-7414	64	2	issue	issue	NOUN
cjfa-7414	64	3	is	be	AUX
cjfa-7414	64	4	becoming	become	VERB
cjfa-7414	64	5	increasingly	increasingly	ADV
cjfa-7414	64	6	important	important	ADJ
cjfa-7414	64	7	in	in	ADP
cjfa-7414	64	8	the	the	DET
cjfa-7414	64	9	case	case	NOUN
cjfa-7414	64	10	of	of	ADP
cjfa-7414	64	11	e.g.	e.g.	ADV
cjfa-7414	64	12	books	book	NOUN
cjfa-7414	64	13	maintained	maintain	VERB
cjfa-7414	64	14	at	at	ADP
cjfa-7414	64	15	the	the	DET
cjfa-7414	64	16	customer	customer	NOUN
cjfa-7414	64	17	’s	’s	PART
cjfa-7414	64	18	premises	premise	NOUN
cjfa-7414	64	19	and	and	CCONJ
cjfa-7414	64	20	the	the	DET
cjfa-7414	64	21	customer	customer	NOUN
cjfa-7414	64	22	’s	’s	PART
cjfa-7414	64	23	duty	duty	NOUN
cjfa-7414	64	24	is	be	AUX
cjfa-7414	64	25	to	to	PART
cjfa-7414	64	26	properly	properly	ADV
cjfa-7414	64	27	secure	secure	VERB
cjfa-7414	64	28	them	they	PRON
cjfa-7414	64	29	.	.	PUNCT
cjfa-7414	65	1	also	also	ADV
cjfa-7414	65	2	,	,	PUNCT
cjfa-7414	65	3	the	the	DET
cjfa-7414	65	4	knowledge	knowledge	NOUN
cjfa-7414	65	5	about	about	ADP
cjfa-7414	65	6	the	the	DET
cjfa-7414	65	7	system	system	NOUN
cjfa-7414	65	8	in	in	ADP
cjfa-7414	65	9	which	which	PRON
cjfa-7414	65	10	they	they	PRON
cjfa-7414	65	11	are	be	AUX
cjfa-7414	65	12	processed	process	VERB
cjfa-7414	65	13	and	and	CCONJ
cjfa-7414	65	14	the	the	DET
cjfa-7414	65	15	adopted	adopted	ADJ
cjfa-7414	65	16	processing	processing	NOUN
cjfa-7414	65	17	method	method	NOUN
cjfa-7414	65	18	are	be	AUX
cjfa-7414	65	19	important	important	ADJ
cjfa-7414	65	20	.	.	PUNCT
cjfa-7414	66	1	against	against	ADP
cjfa-7414	66	2	this	this	DET
cjfa-7414	66	3	background	background	NOUN
cjfa-7414	66	4	,	,	PUNCT
cjfa-7414	66	5	it	it	PRON
cjfa-7414	66	6	should	should	AUX
cjfa-7414	66	7	be	be	AUX
cjfa-7414	66	8	noted	note	VERB
cjfa-7414	66	9	in	in	ADP
cjfa-7414	66	10	,	,	PUNCT
cjfa-7414	66	11	the	the	DET
cjfa-7414	66	12	context	context	NOUN
cjfa-7414	66	13	of	of	ADP
cjfa-7414	66	14	the	the	DET
cjfa-7414	66	15	third	third	ADJ
cjfa-7414	66	16	element	element	NOUN
cjfa-7414	66	17	of	of	ADP
cjfa-7414	66	18	risk	risk	NOUN
cjfa-7414	66	19	relating	relate	VERB
cjfa-7414	66	20	to	to	ADP
cjfa-7414	66	21	software	software	NOUN
cjfa-7414	66	22	selections	selection	NOUN
cjfa-7414	66	23	,	,	PUNCT
cjfa-7414	66	24	which	which	PRON
cjfa-7414	66	25	should	should	AUX
cjfa-7414	66	26	be	be	AUX
cjfa-7414	66	27	tailored	tailor	VERB
cjfa-7414	66	28	to	to	ADP
cjfa-7414	66	29	the	the	DET
cjfa-7414	66	30	specifics	specific	NOUN
cjfa-7414	66	31	of	of	ADP
cjfa-7414	66	32	the	the	DET
cjfa-7414	66	33	activity	activity	NOUN
cjfa-7414	66	34	of	of	ADP
cjfa-7414	66	35	the	the	DET
cjfa-7414	66	36	supported	support	VERB
cjfa-7414	66	37	entity	entity	NOUN
cjfa-7414	66	38	.	.	PUNCT
cjfa-7414	67	1	not	not	PART
cjfa-7414	67	2	only	only	ADV
cjfa-7414	67	3	security	security	NOUN
cjfa-7414	67	4	,	,	PUNCT
cjfa-7414	67	5	but	but	CCONJ
cjfa-7414	67	6	also	also	ADV
cjfa-7414	67	7	the	the	DET
cjfa-7414	67	8	guidelines	guideline	NOUN
cjfa-7414	67	9	adopted	adopt	VERB
cjfa-7414	67	10	by	by	ADP
cjfa-7414	67	11	the	the	DET
cjfa-7414	67	12	accounting	accounting	NOUN
cjfa-7414	67	13	act	act	NOUN
cjfa-7414	67	14	are	be	AUX
cjfa-7414	67	15	of	of	ADP
cjfa-7414	67	16	importance	importance	NOUN
cjfa-7414	67	17	here	here	ADV
cjfa-7414	67	18	.	.	PUNCT
cjfa-7414	68	1	it	it	PRON
cjfa-7414	68	2	is	be	AUX
cjfa-7414	68	3	well	well	ADV
cjfa-7414	68	4	known	know	VERB
cjfa-7414	68	5	that	that	SCONJ
cjfa-7414	68	6	the	the	DET
cjfa-7414	68	7	basis	basis	NOUN
cjfa-7414	68	8	of	of	ADP
cjfa-7414	68	9	the	the	DET
cjfa-7414	68	10	reports	report	NOUN
cjfa-7414	68	11	presented	present	VERB
cjfa-7414	68	12	by	by	ADP
cjfa-7414	68	13	businesses	business	NOUN
cjfa-7414	68	14	are	be	AUX
cjfa-7414	68	15	source	source	NOUN
cjfa-7414	68	16	documents	document	NOUN
cjfa-7414	68	17	that	that	PRON
cjfa-7414	68	18	,	,	PUNCT
cjfa-7414	68	19	in	in	ADP
cjfa-7414	68	20	order	order	NOUN
cjfa-7414	68	21	to	to	PART
cjfa-7414	68	22	avoid	avoid	VERB
cjfa-7414	68	23	the	the	DET
cjfa-7414	68	24	risk	risk	NOUN
cjfa-7414	68	25	of	of	ADP
cjfa-7414	68	26	breaking	break	VERB
cjfa-7414	68	27	the	the	DET
cjfa-7414	68	28	rules	rule	NOUN
cjfa-7414	68	29	of	of	ADP
cjfa-7414	68	30	true	true	ADJ
cjfa-7414	68	31	and	and	CCONJ
cjfa-7414	68	32	fair	fair	ADJ
cjfa-7414	68	33	view	view	NOUN
cjfa-7414	68	34	,	,	PUNCT
cjfa-7414	68	35	should	should	AUX
cjfa-7414	68	36	be	be	AUX
cjfa-7414	68	37	subject	subject	ADJ
cjfa-7414	68	38	to	to	ADP
cjfa-7414	68	39	careful	careful	ADJ
cjfa-7414	68	40	control	control	NOUN
cjfa-7414	68	41	both	both	CCONJ
cjfa-7414	68	42	in	in	ADP
cjfa-7414	68	43	terms	term	NOUN
cjfa-7414	68	44	of	of	ADP
cjfa-7414	68	45	content	content	NOUN
cjfa-7414	68	46	and	and	CCONJ
cjfa-7414	68	47	practical	practical	ADJ
cjfa-7414	68	48	implementation	implementation	NOUN
cjfa-7414	68	49	of	of	ADP
cjfa-7414	68	50	the	the	DET
cjfa-7414	68	51	provisions	provision	NOUN
cjfa-7414	68	52	set	set	VERB
cjfa-7414	68	53	out	out	ADP
cjfa-7414	68	54	in	in	ADP
cjfa-7414	68	55	them	they	PRON
cjfa-7414	68	56	.	.	PUNCT
cjfa-7414	69	1	the	the	DET
cjfa-7414	69	2	last	last	ADJ
cjfa-7414	69	3	concern	concern	NOUN
cjfa-7414	69	4	is	be	AUX
cjfa-7414	69	5	the	the	DET
cjfa-7414	69	6	fear	fear	NOUN
cjfa-7414	69	7	of	of	ADP
cjfa-7414	69	8	releasing	release	VERB
cjfa-7414	69	9	sensitive	sensitive	ADJ
cjfa-7414	69	10	data	datum	NOUN
cjfa-7414	69	11	to	to	ADP
cjfa-7414	69	12	unauthorized	unauthorized	ADJ
cjfa-7414	69	13	persons	person	NOUN
cjfa-7414	69	14	or	or	CCONJ
cjfa-7414	69	15	inadequate	inadequate	ADJ
cjfa-7414	69	16	security	security	NOUN
cjfa-7414	69	17	of	of	ADP
cjfa-7414	69	18	documents	document	NOUN
cjfa-7414	69	19	or	or	CCONJ
cjfa-7414	69	20	media	medium	NOUN
cjfa-7414	69	21	carrying	carry	VERB
cjfa-7414	69	22	the	the	DET
cjfa-7414	69	23	records	record	NOUN
cjfa-7414	69	24	which	which	PRON
cjfa-7414	69	25	may	may	AUX
cjfa-7414	69	26	,	,	PUNCT
cjfa-7414	69	27	among	among	ADP
cjfa-7414	69	28	other	other	ADJ
cjfa-7414	69	29	things	thing	NOUN
cjfa-7414	69	30	,	,	PUNCT
cjfa-7414	69	31	result	result	VERB
cjfa-7414	69	32	in	in	ADP
cjfa-7414	69	33	undue	undue	ADJ
cjfa-7414	69	34	modifications	modification	NOUN
cjfa-7414	69	35	or	or	CCONJ
cjfa-7414	69	36	loss	loss	NOUN
cjfa-7414	69	37	of	of	ADP
cjfa-7414	69	38	information	information	NOUN
cjfa-7414	69	39	which	which	PRON
cjfa-7414	69	40	should	should	AUX
cjfa-7414	69	41	be	be	AUX
cjfa-7414	69	42	provided	provide	VERB
cjfa-7414	69	43	to	to	ADP
cjfa-7414	69	44	the	the	DET
cjfa-7414	69	45	customer	customer	NOUN
cjfa-7414	69	46	.	.	PUNCT
cjfa-7414	70	1	it	it	PRON
cjfa-7414	70	2	may	may	AUX
cjfa-7414	70	3	also	also	ADV
cjfa-7414	70	4	have	have	VERB
cjfa-7414	70	5	an	an	DET
cjfa-7414	70	6	impact	impact	NOUN
cjfa-7414	70	7	on	on	ADP
cjfa-7414	70	8	their	their	PRON
cjfa-7414	70	9	quality	quality	NOUN
cjfa-7414	70	10	(	(	PUNCT
cjfa-7414	70	11	reliability	reliability	NOUN
cjfa-7414	70	12	,	,	PUNCT
cjfa-7414	70	13	comparability	comparability	NOUN
cjfa-7414	70	14	)	)	PUNCT
cjfa-7414	70	15	.	.	PUNCT
cjfa-7414	71	1	table	table	NOUN
cjfa-7414	71	2	2	2	NUM
cjfa-7414	71	3	.	.	PUNCT
cjfa-7414	71	4	risk	risk	NOUN
cjfa-7414	71	5	in	in	ADP
cjfa-7414	71	6	the	the	DET
cjfa-7414	71	7	operation	operation	NOUN
cjfa-7414	71	8	of	of	ADP
cjfa-7414	71	9	accounting	accounting	NOUN
cjfa-7414	71	10	firms	firm	NOUN
cjfa-7414	71	11	type	type	NOUN
cjfa-7414	71	12	of	of	ADP
cjfa-7414	71	13	risk	risk	NOUN
cjfa-7414	71	14	factors	factor	NOUN
cjfa-7414	71	15	determining	determine	VERB
cjfa-7414	71	16	threats	threat	NOUN
cjfa-7414	71	17	market	market	NOUN
cjfa-7414	71	18	unmatched	unmatched	ADJ
cjfa-7414	71	19	service	service	NOUN
cjfa-7414	71	20	offer	offer	NOUN
cjfa-7414	71	21	to	to	ADP
cjfa-7414	71	22	customer	customer	NOUN
cjfa-7414	71	23	expectations	expectation	NOUN
cjfa-7414	71	24	,	,	PUNCT
cjfa-7414	71	25	too	too	ADV
cjfa-7414	71	26	few	few	ADJ
cjfa-7414	71	27	customers	customer	NOUN
cjfa-7414	71	28	,	,	PUNCT
cjfa-7414	71	29	an	an	DET
cjfa-7414	71	30	increase	increase	NOUN
cjfa-7414	71	31	in	in	ADP
cjfa-7414	71	32	the	the	DET
cjfa-7414	71	33	number	number	NOUN
cjfa-7414	71	34	of	of	ADP
cjfa-7414	71	35	accounting	accounting	NOUN
cjfa-7414	71	36	firms	firm	NOUN
cjfa-7414	71	37	due	due	ADJ
cjfa-7414	71	38	to	to	ADP
cjfa-7414	71	39	the	the	DET
cjfa-7414	71	40	deregulation	deregulation	NOUN
cjfa-7414	71	41	of	of	ADP
cjfa-7414	71	42	bookkeeping	bookkeeping	NOUN
cjfa-7414	71	43	services	service	NOUN
cjfa-7414	71	44	,	,	PUNCT
cjfa-7414	71	45	operational	operational	ADJ
cjfa-7414	71	46	human	human	ADJ
cjfa-7414	71	47	error	error	NOUN
cjfa-7414	71	48	,	,	PUNCT
cjfa-7414	71	49	incorrect	incorrect	ADJ
cjfa-7414	71	50	operating	operating	NOUN
cjfa-7414	71	51	system	system	NOUN
cjfa-7414	71	52	,	,	PUNCT
cjfa-7414	71	53	poor	poor	ADJ
cjfa-7414	71	54	work	work	NOUN
cjfa-7414	71	55	organization	organization	NOUN
cjfa-7414	71	56	,	,	PUNCT
cjfa-7414	71	57	improper	improper	ADJ
cjfa-7414	71	58	distribution	distribution	NOUN
cjfa-7414	71	59	of	of	ADP
cjfa-7414	71	60	tasks	task	NOUN
cjfa-7414	71	61	,	,	PUNCT
cjfa-7414	71	62	ignorance	ignorance	NOUN
cjfa-7414	71	63	of	of	ADP
cjfa-7414	71	64	the	the	DET
cjfa-7414	71	65	laws	law	NOUN
cjfa-7414	71	66	,	,	PUNCT
cjfa-7414	71	67	ignorance	ignorance	NOUN
cjfa-7414	71	68	of	of	ADP
cjfa-7414	71	69	customer	customer	NOUN
cjfa-7414	71	70	expectations	expectation	NOUN
cjfa-7414	71	71	reputation	reputation	NOUN
cjfa-7414	71	72	errors	error	NOUN
cjfa-7414	71	73	in	in	ADP
cjfa-7414	71	74	customer	customer	NOUN
cjfa-7414	71	75	service	service	NOUN
cjfa-7414	71	76	,	,	PUNCT
cjfa-7414	71	77	lack	lack	NOUN
cjfa-7414	71	78	of	of	ADP
cjfa-7414	71	79	timeliness	timeliness	NOUN
cjfa-7414	71	80	,	,	PUNCT
cjfa-7414	71	81	ignorance	ignorance	NOUN
cjfa-7414	71	82	of	of	ADP
cjfa-7414	71	83	new	new	ADJ
cjfa-7414	71	84	regulations	regulation	NOUN
cjfa-7414	71	85	,	,	PUNCT
cjfa-7414	71	86	lack	lack	NOUN
cjfa-7414	71	87	of	of	ADP
cjfa-7414	71	88	ethics	ethic	NOUN
cjfa-7414	71	89	,	,	PUNCT
cjfa-7414	71	90	legal	legal	ADJ
cjfa-7414	71	91	conducting	conducting	NOUN
cjfa-7414	71	92	activities	activity	NOUN
cjfa-7414	71	93	beyond	beyond	ADP
cjfa-7414	71	94	the	the	DET
cjfa-7414	71	95	framework	framework	NOUN
cjfa-7414	71	96	of	of	ADP
cjfa-7414	71	97	existing	exist	VERB
cjfa-7414	71	98	legislation	legislation	NOUN
cjfa-7414	71	99	,	,	PUNCT
cjfa-7414	71	100	legislative	legislative	ADJ
cjfa-7414	71	101	risk	risk	NOUN
cjfa-7414	71	102	,	,	PUNCT
cjfa-7414	71	103	the	the	DET
cjfa-7414	71	104	risk	risk	NOUN
cjfa-7414	71	105	of	of	ADP
cjfa-7414	71	106	an	an	DET
cjfa-7414	71	107	erroneous	erroneous	ADJ
cjfa-7414	71	108	interpretation	interpretation	NOUN
cjfa-7414	71	109	,	,	PUNCT
cjfa-7414	71	110	risk	risk	NOUN
cjfa-7414	71	111	of	of	ADP
cjfa-7414	71	112	litigation	litigation	NOUN
cjfa-7414	71	113	,	,	PUNCT
cjfa-7414	71	114	credit	credit	NOUN
cjfa-7414	71	115	force	force	NOUN
cjfa-7414	71	116	majeure	majeure	NOUN
cjfa-7414	71	117	,	,	PUNCT
cjfa-7414	71	118	natural	natural	ADJ
cjfa-7414	71	119	disasters	disaster	NOUN
cjfa-7414	71	120	,	,	PUNCT
cjfa-7414	71	121	loss	loss	NOUN
cjfa-7414	71	122	of	of	ADP
cjfa-7414	71	123	customers	customer	NOUN
cjfa-7414	71	124	,	,	PUNCT
cjfa-7414	71	125	inadequate	inadequate	ADJ
cjfa-7414	71	126	investments	investment	NOUN
cjfa-7414	71	127	,	,	PUNCT
cjfa-7414	71	128	economic	economic	ADJ
cjfa-7414	71	129	crisis	crisis	NOUN
cjfa-7414	71	130	,	,	PUNCT
cjfa-7414	71	131	tax	tax	NOUN
cjfa-7414	71	132	ignorance	ignorance	NOUN
cjfa-7414	71	133	of	of	ADP
cjfa-7414	71	134	the	the	DET
cjfa-7414	71	135	laws	law	NOUN
cjfa-7414	71	136	and	and	CCONJ
cjfa-7414	71	137	the	the	DET
cjfa-7414	71	138	interpretation	interpretation	NOUN
cjfa-7414	71	139	of	of	ADP
cjfa-7414	71	140	tax	tax	NOUN
cjfa-7414	71	141	regulations	regulation	NOUN
cjfa-7414	71	142	by	by	ADP
cjfa-7414	71	143	the	the	DET
cjfa-7414	71	144	accountant	accountant	NOUN
cjfa-7414	71	145	,	,	PUNCT
cjfa-7414	71	146	malfunctioning	malfunction	VERB
cjfa-7414	71	147	computer	computer	NOUN
cjfa-7414	71	148	programs	program	NOUN
cjfa-7414	71	149	,	,	PUNCT
cjfa-7414	71	150	erroneous	erroneous	ADJ
cjfa-7414	71	151	preparation	preparation	NOUN
cjfa-7414	71	152	of	of	ADP
cjfa-7414	71	153	tax	tax	NOUN
cjfa-7414	71	154	return	return	NOUN
cjfa-7414	71	155	forms	form	NOUN
cjfa-7414	71	156	,	,	PUNCT
cjfa-7414	71	157	customer	customer	NOUN
cjfa-7414	71	158	insolvency	insolvency	NOUN
cjfa-7414	71	159	customer	customer	NOUN
cjfa-7414	71	160	–	–	PUNCT
cjfa-7414	71	161	or	or	CCONJ
cjfa-7414	71	162	customer	customer	NOUN
cjfa-7414	71	163	group	group	NOUN
cjfa-7414	71	164	–	–	PUNCT
cjfa-7414	71	165	resignation	resignation	NOUN
cjfa-7414	71	166	from	from	ADP
cjfa-7414	71	167	services	service	NOUN
cjfa-7414	71	168	without	without	ADP
cjfa-7414	71	169	payment	payment	NOUN
cjfa-7414	71	170	,	,	PUNCT
cjfa-7414	71	171	employee	employee	NOUN
cjfa-7414	71	172	cost	cost	NOUN
cjfa-7414	71	173	hiring	hire	VERB
cjfa-7414	71	174	incompetent	incompetent	ADJ
cjfa-7414	71	175	employees	employee	NOUN
cjfa-7414	71	176	,	,	PUNCT
cjfa-7414	71	177	too	too	ADV
cjfa-7414	71	178	many	many	ADJ
cjfa-7414	71	179	employees	employee	NOUN
cjfa-7414	71	180	,	,	PUNCT
cjfa-7414	71	181	180	180	NUM
cjfa-7414	71	182	type	type	NOUN
cjfa-7414	71	183	of	of	ADP
cjfa-7414	71	184	risk	risk	NOUN
cjfa-7414	71	185	factors	factor	NOUN
cjfa-7414	71	186	determining	determine	VERB
cjfa-7414	71	187	threats	threat	NOUN
cjfa-7414	71	188	penal	penal	ADJ
cjfa-7414	71	189	and	and	CCONJ
cjfa-7414	71	190	fiscal	fiscal	ADJ
cjfa-7414	71	191	liability	liability	NOUN
cjfa-7414	71	192	,	,	PUNCT
cjfa-7414	71	193	collective	collective	ADJ
cjfa-7414	71	194	entity	entity	NOUN
cjfa-7414	71	195	obligation	obligation	NOUN
cjfa-7414	71	196	to	to	PART
cjfa-7414	71	197	pay	pay	VERB
cjfa-7414	71	198	penalties	penalty	NOUN
cjfa-7414	71	199	and	and	CCONJ
cjfa-7414	71	200	reparations	reparation	NOUN
cjfa-7414	71	201	in	in	ADP
cjfa-7414	71	202	the	the	DET
cjfa-7414	71	203	event	event	NOUN
cjfa-7414	71	204	of	of	ADP
cjfa-7414	71	205	error	error	NOUN
cjfa-7414	71	206	being	be	AUX
cjfa-7414	71	207	the	the	DET
cjfa-7414	71	208	fault	fault	NOUN
cjfa-7414	71	209	of	of	ADP
cjfa-7414	71	210	the	the	DET
cjfa-7414	71	211	accounting	accounting	NOUN
cjfa-7414	71	212	firm	firm	NOUN
cjfa-7414	71	213	,	,	PUNCT
cjfa-7414	71	214	liquidity	liquidity	NOUN
cjfa-7414	71	215	.	.	PUNCT
cjfa-7414	72	1	loans	loan	NOUN
cjfa-7414	72	2	taken	take	VERB
cjfa-7414	72	3	,	,	PUNCT
cjfa-7414	72	4	insolvent	insolvent	ADJ
cjfa-7414	72	5	customers	customer	NOUN
cjfa-7414	72	6	,	,	PUNCT
cjfa-7414	72	7	untimely	untimely	ADJ
cjfa-7414	72	8	execution	execution	NOUN
cjfa-7414	72	9	of	of	ADP
cjfa-7414	72	10	settlements	settlement	NOUN
cjfa-7414	72	11	.	.	PUNCT
cjfa-7414	73	1	s	s	PART
cjfa-7414	73	2	o	o	X
cjfa-7414	73	3	u	u	NOUN
cjfa-7414	73	4	r	r	NOUN
cjfa-7414	73	5	c	c	NOUN
cjfa-7414	73	6	e	e	NOUN
cjfa-7414	73	7	:	:	PUNCT
cjfa-7414	73	8	own	own	ADJ
cjfa-7414	73	9	work	work	NOUN
cjfa-7414	73	10	based	base	VERB
cjfa-7414	73	11	on	on	ADP
cjfa-7414	73	12	klamut	klamut	PROPN
cjfa-7414	73	13	(	(	PUNCT
cjfa-7414	73	14	2012	2012	NUM
cjfa-7414	73	15	,	,	PUNCT
cjfa-7414	73	16	11–34	11–34	NUM
cjfa-7414	73	17	)	)	PUNCT
cjfa-7414	73	18	.	.	PUNCT
cjfa-7414	74	1	it	it	PRON
cjfa-7414	74	2	is	be	AUX
cjfa-7414	74	3	also	also	ADV
cjfa-7414	74	4	worth	worth	ADJ
cjfa-7414	74	5	noting	note	VERB
cjfa-7414	74	6	the	the	DET
cjfa-7414	74	7	personal	personal	ADJ
cjfa-7414	74	8	risks	risk	NOUN
cjfa-7414	74	9	resulting	result	VERB
cjfa-7414	74	10	from	from	ADP
cjfa-7414	74	11	a	a	DET
cjfa-7414	74	12	loss	loss	NOUN
cjfa-7414	74	13	of	of	ADP
cjfa-7414	74	14	a	a	DET
cjfa-7414	74	15	valued	value	VERB
cjfa-7414	74	16	employee	employee	NOUN
cjfa-7414	74	17	,	,	PUNCT
cjfa-7414	74	18	which	which	PRON
cjfa-7414	74	19	usually	usually	ADV
cjfa-7414	74	20	involves	involve	VERB
cjfa-7414	74	21	a	a	DET
cjfa-7414	74	22	domino	domino	NOUN
cjfa-7414	74	23	effect	effect	NOUN
cjfa-7414	74	24	,	,	PUNCT
cjfa-7414	74	25	causing	cause	VERB
cjfa-7414	74	26	the	the	DET
cjfa-7414	74	27	departure	departure	NOUN
cjfa-7414	74	28	of	of	ADP
cjfa-7414	74	29	customers	customer	NOUN
cjfa-7414	74	30	the	the	DET
cjfa-7414	74	31	employee	employee	NOUN
cjfa-7414	74	32	had	have	AUX
cjfa-7414	74	33	supported	support	VERB
cjfa-7414	74	34	.	.	PUNCT
cjfa-7414	75	1	accountants	accountant	NOUN
cjfa-7414	75	2	worldwide	worldwide	ADV
cjfa-7414	75	3	recognize	recognize	VERB
cjfa-7414	75	4	the	the	DET
cjfa-7414	75	5	problem	problem	NOUN
cjfa-7414	75	6	of	of	ADP
cjfa-7414	75	7	error	error	NOUN
cjfa-7414	75	8	and	and	CCONJ
cjfa-7414	75	9	risk	risk	NOUN
cjfa-7414	75	10	arising	arise	VERB
cjfa-7414	75	11	from	from	ADP
cjfa-7414	75	12	irregularities	irregularity	NOUN
cjfa-7414	75	13	in	in	ADP
cjfa-7414	75	14	the	the	DET
cjfa-7414	75	15	implementation	implementation	NOUN
cjfa-7414	75	16	of	of	ADP
cjfa-7414	75	17	accounting	accounting	NOUN
cjfa-7414	75	18	.	.	PUNCT
cjfa-7414	76	1	in	in	ADP
cjfa-7414	76	2	2009	2009	NUM
cjfa-7414	76	3	irregularities	irregularity	NOUN
cjfa-7414	76	4	in	in	ADP
cjfa-7414	76	5	the	the	DET
cjfa-7414	76	6	conduct	conduct	NOUN
cjfa-7414	76	7	of	of	ADP
cjfa-7414	76	8	monetary	monetary	ADJ
cjfa-7414	76	9	policy	policy	NOUN
cjfa-7414	76	10	were	be	AUX
cjfa-7414	76	11	highlighted	highlight	VERB
cjfa-7414	76	12	by	by	ADP
cjfa-7414	76	13	the	the	DET
cjfa-7414	76	14	fed	fed	PROPN
cjfa-7414	76	15	(	(	PUNCT
cjfa-7414	76	16	high	high	ADJ
cjfa-7414	76	17	-	-	PUNCT
cjfa-7414	76	18	level	level	NOUN
cjfa-7414	76	19	group	group	NOUN
cjfa-7414	76	20	of	of	ADP
cjfa-7414	76	21	the	the	DET
cjfa-7414	76	22	need	need	NOUN
cjfa-7414	76	23	for	for	ADP
cjfa-7414	76	24	greater	great	ADJ
cjfa-7414	76	25	regulation	regulation	NOUN
cjfa-7414	76	26	of	of	ADP
cjfa-7414	76	27	access	access	NOUN
cjfa-7414	76	28	to	to	ADP
cjfa-7414	76	29	the	the	DET
cjfa-7414	76	30	financial	financial	ADJ
cjfa-7414	76	31	professions	profession	NOUN
cjfa-7414	76	32	.	.	PUNCT
cjfa-7414	77	1	control	control	NOUN
cjfa-7414	77	2	action	action	NOUN
cjfa-7414	77	3	and	and	CCONJ
cjfa-7414	77	4	specific	specific	ADJ
cjfa-7414	77	5	regulatory	regulatory	ADJ
cjfa-7414	77	6	packages	package	NOUN
cjfa-7414	77	7	introduced	introduce	VERB
cjfa-7414	77	8	by	by	ADP
cjfa-7414	77	9	specific	specific	ADJ
cjfa-7414	77	10	countries	country	NOUN
cjfa-7414	77	11	,	,	PUNCT
cjfa-7414	77	12	however	however	ADV
cjfa-7414	77	13	,	,	PUNCT
cjfa-7414	77	14	are	be	AUX
cjfa-7414	77	15	mostly	mostly	ADV
cjfa-7414	77	16	full	full	ADJ
cjfa-7414	77	17	of	of	ADP
cjfa-7414	77	18	inconsistencies	inconsistency	NOUN
cjfa-7414	77	19	.	.	PUNCT
cjfa-7414	78	1	they	they	PRON
cjfa-7414	78	2	are	be	AUX
cjfa-7414	78	3	usually	usually	ADV
cjfa-7414	78	4	considered	consider	VERB
cjfa-7414	78	5	as	as	ADP
cjfa-7414	78	6	the	the	DET
cjfa-7414	78	7	so	so	ADV
cjfa-7414	78	8	-	-	PUNCT
cjfa-7414	78	9	called	call	VERB
cjfa-7414	78	10	fire	fire	NOUN
cjfa-7414	78	11	alarm	alarm	NOUN
cjfa-7414	78	12	approach	approach	NOUN
cjfa-7414	78	13	.	.	PUNCT
cjfa-7414	79	1	in	in	ADP
cjfa-7414	79	2	other	other	ADJ
cjfa-7414	79	3	words	word	NOUN
cjfa-7414	79	4	,	,	PUNCT
cjfa-7414	79	5	an	an	DET
cjfa-7414	79	6	immediate	immediate	ADJ
cjfa-7414	79	7	political	political	ADJ
cjfa-7414	79	8	response	response	NOUN
cjfa-7414	79	9	to	to	ADP
cjfa-7414	79	10	demands	demand	NOUN
cjfa-7414	79	11	by	by	ADP
cjfa-7414	79	12	the	the	DET
cjfa-7414	79	13	market	market	NOUN
cjfa-7414	79	14	.	.	PUNCT
cjfa-7414	80	1	at	at	ADP
cjfa-7414	80	2	the	the	DET
cjfa-7414	80	3	same	same	ADJ
cjfa-7414	80	4	time	time	NOUN
cjfa-7414	80	5	it	it	PRON
cjfa-7414	80	6	is	be	AUX
cjfa-7414	80	7	believed	believe	VERB
cjfa-7414	80	8	that	that	SCONJ
cjfa-7414	80	9	self	self	NOUN
cjfa-7414	80	10	-	-	PUNCT
cjfa-7414	80	11	regulation	regulation	NOUN
cjfa-7414	80	12	of	of	ADP
cjfa-7414	80	13	the	the	DET
cjfa-7414	80	14	market	market	NOUN
cjfa-7414	80	15	and	and	CCONJ
cjfa-7414	80	16	the	the	DET
cjfa-7414	80	17	role	role	NOUN
cjfa-7414	80	18	of	of	ADP
cjfa-7414	80	19	specific	specific	ADJ
cjfa-7414	80	20	professional	professional	ADJ
cjfa-7414	80	21	organizations	organization	NOUN
cjfa-7414	80	22	having	have	VERB
cjfa-7414	80	23	supervision	supervision	NOUN
cjfa-7414	80	24	over	over	ADP
cjfa-7414	80	25	the	the	DET
cjfa-7414	80	26	activities	activity	NOUN
cjfa-7414	80	27	of	of	ADP
cjfa-7414	80	28	specific	specific	ADJ
cjfa-7414	80	29	entities	entity	NOUN
cjfa-7414	80	30	are	be	AUX
cjfa-7414	80	31	the	the	DET
cjfa-7414	80	32	most	most	ADJ
cjfa-7414	80	33	approwhere	approwhere	ADV
cjfa-7414	80	34	membership	membership	NOUN
cjfa-7414	80	35	in	in	ADP
cjfa-7414	80	36	professional	professional	ADJ
cjfa-7414	80	37	organizations	organization	NOUN
cjfa-7414	80	38	was	be	AUX
cjfa-7414	80	39	made	make	VERB
cjfa-7414	80	40	compulsory	compulsory	ADJ
cjfa-7414	80	41	for	for	SCONJ
cjfa-7414	80	42	entities	entity	NOUN
cjfa-7414	80	43	to	to	PART
cjfa-7414	80	44	ensure	ensure	VERB
cjfa-7414	80	45	their	their	PRON
cjfa-7414	80	46	control	control	NOUN
cjfa-7414	80	47	the	the	DET
cjfa-7414	80	48	expected	expect	VERB
cjfa-7414	80	49	quality	quality	NOUN
cjfa-7414	80	50	of	of	ADP
cjfa-7414	80	51	accounting	accounting	NOUN
cjfa-7414	80	52	.	.	PUNCT
cjfa-7414	81	1	in	in	ADP
cjfa-7414	81	2	germany	germany	PROPN
cjfa-7414	81	3	,	,	PUNCT
cjfa-7414	81	4	it	it	PRON
cjfa-7414	81	5	is	be	AUX
cjfa-7414	81	6	a	a	DET
cjfa-7414	81	7	requisite	requisite	NOUN
cjfa-7414	81	8	for	for	ADP
cjfa-7414	81	9	achieving	achieve	VERB
cjfa-7414	81	10	high	high	ADJ
cjfa-7414	81	11	quality	quality	NOUN
cjfa-7414	81	12	of	of	ADP
cjfa-7414	81	13	accounting	accounting	NOUN
cjfa-7414	81	14	is	be	AUX
cjfa-7414	81	15	mandatory	mandatory	ADJ
cjfa-7414	81	16	membership	membership	NOUN
cjfa-7414	81	17	in	in	ADP
cjfa-7414	81	18	a	a	DET
cjfa-7414	81	19	professional	professional	ADJ
cjfa-7414	81	20	organization	organization	NOUN
cjfa-7414	81	21	.	.	PUNCT
cjfa-7414	82	1	in	in	ADP
cjfa-7414	82	2	belgium	belgium	PROPN
cjfa-7414	82	3	,	,	PUNCT
cjfa-7414	82	4	an	an	DET
cjfa-7414	82	5	entry	entry	NOUN
cjfa-7414	82	6	in	in	ADP
cjfa-7414	82	7	the	the	DET
cjfa-7414	82	8	register	register	NOUN
cjfa-7414	82	9	kept	keep	VERB
cjfa-7414	82	10	by	by	ADP
cjfa-7414	82	11	the	the	DET
cjfa-7414	82	12	minister	minister	PROPN
cjfa-7414	82	13	of	of	ADP
cjfa-7414	82	14	finance	finance	NOUN
cjfa-7414	82	15	for	for	ADP
cjfa-7414	82	16	a	a	DET
cjfa-7414	82	17	criminal	criminal	ADJ
cjfa-7414	82	18	record	record	NOUN
cjfa-7414	82	19	for	for	ADP
cjfa-7414	82	20	fraud	fraud	NOUN
cjfa-7414	82	21	is	be	AUX
cjfa-7414	82	22	required	require	VERB
cjfa-7414	82	23	.	.	PUNCT
cjfa-7414	83	1	against	against	ADP
cjfa-7414	83	2	this	this	DET
cjfa-7414	83	3	background	background	NOUN
cjfa-7414	83	4	,	,	PUNCT
cjfa-7414	83	5	consistent	consistent	ADJ
cjfa-7414	83	6	introduction	introduction	NOUN
cjfa-7414	83	7	of	of	ADP
cjfa-7414	83	8	compulsory	compulsory	ADJ
cjfa-7414	83	9	civil	civil	ADJ
cjfa-7414	83	10	liability	liability	NOUN
cjfa-7414	83	11	insurance	insurance	NOUN
cjfa-7414	83	12	(	(	PUNCT
cjfa-7414	83	13	oc	oc	PROPN
cjfa-7414	83	14	)	)	PUNCT
cjfa-7414	83	15	in	in	ADP
cjfa-7414	83	16	poland	poland	PROPN
cjfa-7414	83	17	should	should	AUX
cjfa-7414	83	18	be	be	AUX
cjfa-7414	83	19	assessed	assess	VERB
cjfa-7414	83	20	positively	positively	ADV
cjfa-7414	83	21	.	.	PUNCT
cjfa-7414	84	1	a	a	DET
cjfa-7414	84	2	key	key	ADJ
cjfa-7414	84	3	objective	objective	NOUN
cjfa-7414	84	4	of	of	ADP
cjfa-7414	84	5	the	the	DET
cjfa-7414	84	6	existence	existence	NOUN
cjfa-7414	84	7	of	of	ADP
cjfa-7414	84	8	civil	civil	ADJ
cjfa-7414	84	9	liability	liability	NOUN
cjfa-7414	84	10	insurances	insurance	NOUN
cjfa-7414	84	11	,	,	PUNCT
cjfa-7414	84	12	regardless	regardless	ADV
cjfa-7414	84	13	of	of	ADP
cjfa-7414	84	14	industry	industry	NOUN
cjfa-7414	84	15	which	which	PRON
cjfa-7414	84	16	it	it	PRON
cjfa-7414	84	17	concerns	concern	VERB
cjfa-7414	84	18	,	,	PUNCT
cjfa-7414	84	19	is	be	AUX
cjfa-7414	84	20	the	the	DET
cjfa-7414	84	21	protection	protection	NOUN
cjfa-7414	84	22	of	of	ADP
cjfa-7414	84	23	the	the	DET
cjfa-7414	84	24	interests	interest	NOUN
cjfa-7414	84	25	of	of	ADP
cjfa-7414	84	26	the	the	DET
cjfa-7414	84	27	customer	customer	NOUN
cjfa-7414	84	28	.	.	PUNCT
cjfa-7414	85	1	in	in	ADP
cjfa-7414	85	2	the	the	DET
cjfa-7414	85	3	case	case	NOUN
cjfa-7414	85	4	of	of	ADP
cjfa-7414	85	5	a	a	DET
cjfa-7414	85	6	customer	customer	NOUN
cjfa-7414	85	7	who	who	PRON
cjfa-7414	85	8	purchases	purchase	VERB
cjfa-7414	85	9	accounting	accounting	NOUN
cjfa-7414	85	10	services	service	NOUN
cjfa-7414	85	11	,	,	PUNCT
cjfa-7414	85	12	it	it	PRON
cjfa-7414	85	13	is	be	AUX
cjfa-7414	85	14	particularly	particularly	ADV
cjfa-7414	85	15	true	true	ADJ
cjfa-7414	85	16	of	of	ADP
cjfa-7414	85	17	the	the	DET
cjfa-7414	85	18	financial	financial	ADJ
cjfa-7414	85	19	interest	interest	NOUN
cjfa-7414	85	20	of	of	ADP
cjfa-7414	85	21	the	the	DET
cjfa-7414	85	22	customer	customer	NOUN
cjfa-7414	85	23	.	.	PUNCT
cjfa-7414	86	1	risk	risk	NOUN
cjfa-7414	86	2	in	in	ADP
cjfa-7414	86	3	providing	provide	VERB
cjfa-7414	86	4	accounting	accounting	NOUN
cjfa-7414	86	5	services	service	NOUN
cjfa-7414	86	6	in	in	ADP
cjfa-7414	86	7	the	the	DET
cjfa-7414	86	8	context	context	NOUN
cjfa-7414	86	9	…	…	PUNCT
cjfa-7414	86	10	181	181	NUM
cjfa-7414	86	11	in	in	ADP
cjfa-7414	86	12	a	a	DET
cjfa-7414	86	13	situation	situation	NOUN
cjfa-7414	86	14	where	where	SCONJ
cjfa-7414	86	15	the	the	DET
cjfa-7414	86	16	customer	customer	NOUN
cjfa-7414	86	17	suffers	suffer	VERB
cjfa-7414	86	18	damage	damage	NOUN
cjfa-7414	86	19	due	due	ADP
cjfa-7414	86	20	to	to	ADP
cjfa-7414	86	21	the	the	DET
cjfa-7414	86	22	fault	fault	NOUN
cjfa-7414	86	23	of	of	ADP
cjfa-7414	86	24	the	the	DET
cjfa-7414	86	25	accounting	accounting	NOUN
cjfa-7414	86	26	firm	firm	NOUN
cjfa-7414	86	27	,	,	PUNCT
cjfa-7414	86	28	compensation	compensation	NOUN
cjfa-7414	86	29	can	can	AUX
cjfa-7414	86	30	be	be	AUX
cjfa-7414	86	31	claimed	claim	VERB
cjfa-7414	86	32	.	.	PUNCT
cjfa-7414	87	1	the	the	DET
cjfa-7414	87	2	firm	firm	NOUN
cjfa-7414	87	3	bears	bear	VERB
cjfa-7414	87	4	responsibility	responsibility	NOUN
cjfa-7414	87	5	for	for	ADP
cjfa-7414	87	6	the	the	DET
cjfa-7414	87	7	failure	failure	NOUN
cjfa-7414	87	8	to	to	PART
cjfa-7414	87	9	comply	comply	VERB
cjfa-7414	87	10	with	with	ADP
cjfa-7414	87	11	the	the	DET
cjfa-7414	87	12	concluded	conclude	VERB
cjfa-7414	87	13	contract	contract	NOUN
cjfa-7414	87	14	,	,	PUNCT
cjfa-7414	87	15	based	base	VERB
cjfa-7414	87	16	on	on	ADP
cjfa-7414	87	17	the	the	DET
cjfa-7414	87	18	civil	civil	ADJ
cjfa-7414	87	19	code	code	NOUN
cjfa-7414	87	20	(	(	PUNCT
cjfa-7414	87	21	2014	2014	NUM
cjfa-7414	87	22	)	)	PUNCT
cjfa-7414	87	23	,	,	PUNCT
cjfa-7414	87	24	which	which	PRON
cjfa-7414	87	25	indicates	indicate	VERB
cjfa-7414	87	26	that	that	SCONJ
cjfa-7414	87	27	the	the	DET
cjfa-7414	87	28	debtor	debtor	NOUN
cjfa-7414	87	29	is	be	AUX
cjfa-7414	87	30	required	require	VERB
cjfa-7414	87	31	to	to	PART
cjfa-7414	87	32	repair	repair	VERB
cjfa-7414	87	33	damage	damage	NOUN
cjfa-7414	87	34	resulting	result	VERB
cjfa-7414	87	35	from	from	ADP
cjfa-7414	87	36	non	non	ADJ
cjfa-7414	87	37	-	-	NOUN
cjfa-7414	87	38	performance	performance	NOUN
cjfa-7414	87	39	or	or	CCONJ
cjfa-7414	87	40	improper	improper	ADJ
cjfa-7414	87	41	performance	performance	NOUN
cjfa-7414	87	42	of	of	ADP
cjfa-7414	87	43	an	an	DET
cjfa-7414	87	44	obligation	obligation	NOUN
cjfa-7414	87	45	,	,	PUNCT
cjfa-7414	87	46	unless	unless	SCONJ
cjfa-7414	87	47	the	the	DET
cjfa-7414	87	48	non	non	NOUN
cjfa-7414	87	49	-	-	NOUN
cjfa-7414	87	50	performance	performance	NOUN
cjfa-7414	87	51	or	or	CCONJ
cjfa-7414	87	52	improper	improper	ADJ
cjfa-7414	87	53	performance	performance	NOUN
cjfa-7414	87	54	is	be	AUX
cjfa-7414	87	55	the	the	DET
cjfa-7414	87	56	result	result	NOUN
cjfa-7414	87	57	of	of	ADP
cjfa-7414	87	58	circumstances	circumstance	NOUN
cjfa-7414	87	59	for	for	ADP
cjfa-7414	87	60	which	which	PRON
cjfa-7414	87	61	the	the	DET
cjfa-7414	87	62	debtor	debtor	NOUN
cjfa-7414	87	63	can	can	AUX
cjfa-7414	87	64	not	not	PART
cjfa-7414	87	65	be	be	AUX
cjfa-7414	87	66	held	hold	VERB
cjfa-7414	87	67	responsible	responsible	ADJ
cjfa-7414	87	68	.	.	PUNCT
cjfa-7414	88	1	for	for	ADP
cjfa-7414	88	2	the	the	DET
cjfa-7414	88	3	realization	realization	NOUN
cjfa-7414	88	4	of	of	ADP
cjfa-7414	88	5	the	the	DET
cjfa-7414	88	6	assumptions	assumption	NOUN
cjfa-7414	88	7	underlying	underlie	VERB
cjfa-7414	88	8	the	the	DET
cjfa-7414	88	9	civil	civil	ADJ
cjfa-7414	88	10	liability	liability	NOUN
cjfa-7414	88	11	insurance	insurance	NOUN
cjfa-7414	88	12	,	,	PUNCT
cjfa-7414	88	13	one	one	PRON
cjfa-7414	88	14	should	should	AUX
cjfa-7414	88	15	consider	consider	VERB
cjfa-7414	88	16	whether	whether	SCONJ
cjfa-7414	88	17	the	the	DET
cjfa-7414	88	18	insurance	insurance	NOUN
cjfa-7414	88	19	is	be	AUX
cjfa-7414	88	20	adequate	adequate	ADJ
cjfa-7414	88	21	to	to	ADP
cjfa-7414	88	22	the	the	DET
cjfa-7414	88	23	risk	risk	NOUN
cjfa-7414	88	24	(	(	PUNCT
cjfa-7414	88	25	the	the	DET
cjfa-7414	88	26	coverage	coverage	NOUN
cjfa-7414	88	27	,	,	PUNCT
cjfa-7414	88	28	the	the	DET
cjfa-7414	88	29	guarantee	guarantee	NOUN
cjfa-7414	88	30	amount	amount	NOUN
cjfa-7414	88	31	)	)	PUNCT
cjfa-7414	88	32	and	and	CCONJ
cjfa-7414	88	33	whether	whether	SCONJ
cjfa-7414	88	34	the	the	DET
cjfa-7414	88	35	person	person	NOUN
cjfa-7414	88	36	performing	perform	VERB
cjfa-7414	88	37	the	the	DET
cjfa-7414	88	38	tasks	task	NOUN
cjfa-7414	88	39	assigned	assign	VERB
cjfa-7414	88	40	was	be	AUX
cjfa-7414	88	41	aware	aware	ADJ
cjfa-7414	88	42	of	of	ADP
cjfa-7414	88	43	the	the	DET
cjfa-7414	88	44	consequences	consequence	NOUN
cjfa-7414	88	45	of	of	ADP
cjfa-7414	88	46	errors	error	NOUN
cjfa-7414	88	47	.	.	PUNCT
cjfa-7414	89	1	in	in	ADP
cjfa-7414	89	2	order	order	NOUN
cjfa-7414	89	3	to	to	PART
cjfa-7414	89	4	secure	secure	VERB
cjfa-7414	89	5	customer	customer	NOUN
cjfa-7414	89	6	claims	claim	NOUN
cjfa-7414	89	7	,	,	PUNCT
cjfa-7414	89	8	incorporating	incorporate	VERB
cjfa-7414	89	9	regulations	regulation	NOUN
cjfa-7414	89	10	on	on	ADP
cjfa-7414	89	11	accounting	accounting	NOUN
cjfa-7414	89	12	service	service	NOUN
cjfa-7414	89	13	provisions	provision	NOUN
cjfa-7414	89	14	to	to	ADP
cjfa-7414	89	15	the	the	DET
cjfa-7414	89	16	accounting	accounting	NOUN
cjfa-7414	89	17	act	act	PROPN
cjfa-7414	89	18	(	(	PUNCT
cjfa-7414	89	19	act	act	NOUN
cjfa-7414	89	20	2008	2008	NUM
cjfa-7414	89	21	)	)	PUNCT
cjfa-7414	89	22	the	the	DET
cjfa-7414	89	23	obligation	obligation	NOUN
cjfa-7414	89	24	to	to	PART
cjfa-7414	89	25	conclude	conclude	VERB
cjfa-7414	89	26	an	an	DET
cjfa-7414	89	27	civil	civil	ADJ
cjfa-7414	89	28	liability	liability	NOUN
cjfa-7414	89	29	(	(	PUNCT
cjfa-7414	89	30	oc	oc	NOUN
cjfa-7414	89	31	)	)	PUNCT
cjfa-7414	89	32	agreement	agreement	NOUN
cjfa-7414	89	33	was	be	AUX
cjfa-7414	89	34	indicated	indicate	VERB
cjfa-7414	89	35	,	,	PUNCT
cjfa-7414	89	36	to	to	PART
cjfa-7414	89	37	be	be	AUX
cjfa-7414	89	38	realized	realize	VERB
cjfa-7414	89	39	by	by	ADP
cjfa-7414	89	40	entrepreneurs	entrepreneur	NOUN
cjfa-7414	89	41	providing	provide	VERB
cjfa-7414	89	42	accounting	accounting	NOUN
cjfa-7414	89	43	services	service	NOUN
cjfa-7414	89	44	,	,	PUNCT
cjfa-7414	89	45	for	for	ADP
cjfa-7414	89	46	any	any	DET
cjfa-7414	89	47	damage	damage	NOUN
cjfa-7414	89	48	caused	cause	VERB
cjfa-7414	89	49	in	in	ADP
cjfa-7414	89	50	relation	relation	NOUN
cjfa-7414	89	51	with	with	ADP
cjfa-7414	89	52	the	the	DET
cjfa-7414	89	53	conducted	conduct	VERB
cjfa-7414	89	54	economic	economic	ADJ
cjfa-7414	89	55	activity	activity	NOUN
cjfa-7414	89	56	(	(	PUNCT
cjfa-7414	89	57	act	act	NOUN
cjfa-7414	89	58	of	of	ADP
cjfa-7414	89	59	2008	2008	NUM
cjfa-7414	89	60	,	,	PUNCT
cjfa-7414	89	61	article	article	NOUN
cjfa-7414	89	62	76h.1	76h.1	PROPN
cjfa-7414	89	63	)	)	PUNCT
cjfa-7414	89	64	.	.	PUNCT
cjfa-7414	90	1	it	it	PRON
cjfa-7414	90	2	was	be	AUX
cjfa-7414	90	3	also	also	ADV
cjfa-7414	90	4	stressed	stress	VERB
cjfa-7414	90	5	,	,	PUNCT
cjfa-7414	90	6	that	that	SCONJ
cjfa-7414	90	7	the	the	DET
cjfa-7414	90	8	determination	determination	NOUN
cjfa-7414	90	9	of	of	ADP
cjfa-7414	90	10	rules	rule	NOUN
cjfa-7414	90	11	of	of	ADP
cjfa-7414	90	12	insurance	insurance	NOUN
cjfa-7414	90	13	shall	shall	AUX
cjfa-7414	90	14	be	be	AUX
cjfa-7414	90	15	formulated	formulate	VERB
cjfa-7414	90	16	in	in	ADP
cjfa-7414	90	17	a	a	DET
cjfa-7414	90	18	regulation	regulation	NOUN
cjfa-7414	90	19	containing	contain	VERB
cjfa-7414	90	20	the	the	DET
cjfa-7414	90	21	detailed	detailed	ADJ
cjfa-7414	90	22	scope	scope	NOUN
cjfa-7414	90	23	of	of	ADP
cjfa-7414	90	24	mandatory	mandatory	ADJ
cjfa-7414	90	25	insurance	insurance	NOUN
cjfa-7414	90	26	,	,	PUNCT
cjfa-7414	90	27	the	the	DET
cjfa-7414	90	28	term	term	NOUN
cjfa-7414	90	29	of	of	ADP
cjfa-7414	90	30	the	the	DET
cjfa-7414	90	31	obligation	obligation	NOUN
cjfa-7414	90	32	to	to	PART
cjfa-7414	90	33	insure	insure	VERB
cjfa-7414	90	34	and	and	CCONJ
cjfa-7414	90	35	the	the	DET
cjfa-7414	90	36	minimal	minimal	ADJ
cjfa-7414	90	37	guarantee	guarantee	NOUN
cjfa-7414	90	38	sum	sum	NOUN
cjfa-7414	90	39	,	,	PUNCT
cjfa-7414	90	40	in	in	ADP
cjfa-7414	90	41	particular	particular	ADJ
cjfa-7414	90	42	taking	take	VERB
cjfa-7414	90	43	into	into	ADP
cjfa-7414	90	44	account	account	NOUN
cjfa-7414	90	45	the	the	DET
cjfa-7414	90	46	specifics	specific	NOUN
cjfa-7414	90	47	of	of	ADP
cjfa-7414	90	48	the	the	DET
cjfa-7414	90	49	operations	operation	NOUN
cjfa-7414	90	50	and	and	CCONJ
cjfa-7414	90	51	the	the	DET
cjfa-7414	90	52	associated	associated	ADJ
cjfa-7414	90	53	tasks	task	NOUN
cjfa-7414	90	54	of	of	ADP
cjfa-7414	90	55	the	the	DET
cjfa-7414	90	56	service	service	NOUN
cjfa-7414	90	57	provider	provider	NOUN
cjfa-7414	90	58	(	(	PUNCT
cjfa-7414	90	59	act	act	NOUN
cjfa-7414	90	60	of	of	ADP
cjfa-7414	90	61	2008	2008	NUM
cjfa-7414	90	62	,	,	PUNCT
cjfa-7414	90	63	article	article	NOUN
cjfa-7414	90	64	76h.2	76h.2	PROPN
cjfa-7414	90	65	)	)	PUNCT
cjfa-7414	90	66	.	.	PUNCT
cjfa-7414	91	1	recent	recent	ADJ
cjfa-7414	91	2	changes	change	NOUN
cjfa-7414	91	3	in	in	ADP
cjfa-7414	91	4	the	the	DET
cjfa-7414	91	5	accounting	accounting	NOUN
cjfa-7414	91	6	act	act	NOUN
cjfa-7414	91	7	(	(	PUNCT
cjfa-7414	91	8	act	act	NOUN
cjfa-7414	91	9	2014	2014	NUM
cjfa-7414	91	10	of	of	ADP
cjfa-7414	91	11	9	9	NUM
cjfa-7414	91	12	may	may	NOUN
cjfa-7414	91	13	)	)	PUNCT
cjfa-7414	91	14	have	have	VERB
cjfa-7414	91	15	deregulated	deregulate	VERB
cjfa-7414	91	16	bookkeeping	bookkeeping	NOUN
cjfa-7414	91	17	and	and	CCONJ
cjfa-7414	91	18	released	release	VERB
cjfa-7414	91	19	the	the	DET
cjfa-7414	91	20	accounting	accounting	NOUN
cjfa-7414	91	21	profession	profession	NOUN
cjfa-7414	91	22	meant	mean	VERB
cjfa-7414	91	23	that	that	SCONJ
cjfa-7414	91	24	any	any	DET
cjfa-7414	91	25	citizen	citizen	NOUN
cjfa-7414	91	26	without	without	ADP
cjfa-7414	91	27	a	a	DET
cjfa-7414	91	28	criminal	criminal	ADJ
cjfa-7414	91	29	record	record	NOUN
cjfa-7414	91	30	for	for	ADP
cjfa-7414	91	31	fraud	fraud	NOUN
cjfa-7414	91	32	with	with	ADP
cjfa-7414	91	33	the	the	DET
cjfa-7414	91	34	ability	ability	NOUN
cjfa-7414	91	35	to	to	PART
cjfa-7414	91	36	act	act	VERB
cjfa-7414	91	37	(	(	PUNCT
cjfa-7414	91	38	act	act	NOUN
cjfa-7414	91	39	of	of	ADP
cjfa-7414	91	40	29	29	NUM
cjfa-7414	91	41	september	september	PROPN
cjfa-7414	91	42	1994	1994	NUM
cjfa-7414	91	43	,	,	PUNCT
cjfa-7414	91	44	article	article	NOUN
cjfa-7414	91	45	76a.3	76a.3	PROPN
cjfa-7414	91	46	)	)	PUNCT
cjfa-7414	91	47	may	may	AUX
cjfa-7414	91	48	perform	perform	VERB
cjfa-7414	91	49	services	service	NOUN
cjfa-7414	91	50	previously	previously	ADV
cjfa-7414	91	51	subject	subject	ADJ
cjfa-7414	91	52	to	to	ADP
cjfa-7414	91	53	the	the	DET
cjfa-7414	91	54	need	need	NOUN
cjfa-7414	91	55	to	to	PART
cjfa-7414	91	56	have	have	AUX
cjfa-7414	91	57	appropriate	appropriate	ADJ
cjfa-7414	91	58	permissions	permission	NOUN
cjfa-7414	91	59	(	(	PUNCT
cjfa-7414	91	60	certificates	certificate	NOUN
cjfa-7414	91	61	,	,	PUNCT
cjfa-7414	91	62	practice	practice	NOUN
cjfa-7414	91	63	,	,	PUNCT
cjfa-7414	91	64	etc	etc	X
cjfa-7414	91	65	.	.	X
cjfa-7414	91	66	)	)	PUNCT
cjfa-7414	91	67	.	.	PUNCT
cjfa-7414	92	1	thus	thus	ADV
cjfa-7414	92	2	,	,	PUNCT
cjfa-7414	92	3	the	the	DET
cjfa-7414	92	4	need	need	NOUN
cjfa-7414	92	5	arose	arise	VERB
cjfa-7414	92	6	to	to	PART
cjfa-7414	92	7	adopt	adopt	VERB
cjfa-7414	92	8	a	a	DET
cjfa-7414	92	9	new	new	ADJ
cjfa-7414	92	10	measure	measure	NOUN
cjfa-7414	92	11	implementing	implement	VERB
cjfa-7414	92	12	the	the	DET
cjfa-7414	92	13	compulsory	compulsory	ADJ
cjfa-7414	92	14	insurance	insurance	NOUN
cjfa-7414	92	15	of	of	ADP
cjfa-7414	92	16	civil	civil	ADJ
cjfa-7414	92	17	liability	liability	NOUN
cjfa-7414	92	18	–	–	PUNCT
cjfa-7414	92	19	the	the	DET
cjfa-7414	92	20	regulation	regulation	NOUN
cjfa-7414	92	21	of	of	ADP
cjfa-7414	92	22	the	the	DET
cjfa-7414	92	23	minister	minister	NOUN
cjfa-7414	92	24	of	of	ADP
cjfa-7414	92	25	finance	finance	NOUN
cjfa-7414	92	26	concerning	concern	VERB
cjfa-7414	92	27	the	the	DET
cjfa-7414	92	28	compulsory	compulsory	ADJ
cjfa-7414	92	29	third	third	ADJ
cjfa-7414	92	30	party	party	NOUN
cjfa-7414	92	31	insurance	insurance	NOUN
cjfa-7414	92	32	(	(	PUNCT
cjfa-7414	92	33	regulation	regulation	NOUN
cjfa-7414	92	34	2014	2014	NUM
cjfa-7414	92	35	)	)	PUNCT
cjfa-7414	92	36	.	.	PUNCT
cjfa-7414	93	1	the	the	DET
cjfa-7414	93	2	regulation	regulation	NOUN
cjfa-7414	93	3	refers	refer	VERB
cjfa-7414	93	4	to	to	ADP
cjfa-7414	93	5	the	the	DET
cjfa-7414	93	6	provisions	provision	NOUN
cjfa-7414	93	7	defined	define	VERB
cjfa-7414	93	8	in	in	ADP
cjfa-7414	93	9	the	the	DET
cjfa-7414	93	10	accounting	accounting	NOUN
cjfa-7414	93	11	act	act	NOUN
cjfa-7414	93	12	where	where	SCONJ
cjfa-7414	93	13	it	it	PRON
cjfa-7414	93	14	is	be	AUX
cjfa-7414	93	15	indicated	indicate	VERB
cjfa-7414	93	16	that	that	SCONJ
cjfa-7414	93	17	within	within	ADP
cjfa-7414	93	18	the	the	DET
cjfa-7414	93	19	meaning	meaning	NOUN
cjfa-7414	93	20	of	of	ADP
cjfa-7414	93	21	the	the	DET
cjfa-7414	93	22	freedom	freedom	NOUN
cjfa-7414	93	23	of	of	ADP
cjfa-7414	93	24	business	business	NOUN
cjfa-7414	93	25	,	,	PUNCT
cjfa-7414	93	26	bookkeeping	bookkeeping	NOUN
cjfa-7414	93	27	services	service	NOUN
cjfa-7414	93	28	are	be	AUX
cjfa-7414	93	29	an	an	DET
cjfa-7414	93	30	economic	economic	ADJ
cjfa-7414	93	31	activity	activity	NOUN
cjfa-7414	93	32	involving	involve	VERB
cjfa-7414	93	33	the	the	DET
cjfa-7414	93	34	provision	provision	NOUN
cjfa-7414	93	35	of	of	ADP
cjfa-7414	93	36	services	service	NOUN
cjfa-7414	93	37	in	in	ADP
cjfa-7414	93	38	the	the	DET
cjfa-7414	93	39	following	follow	VERB
cjfa-7414	93	40	areas	area	NOUN
cjfa-7414	93	41	:	:	PUNCT
cjfa-7414	93	42	conducting	conduct	VERB
cjfa-7414	93	43	,	,	PUNCT
cjfa-7414	93	44	based	base	VERB
cjfa-7414	93	45	on	on	ADP
cjfa-7414	93	46	accounting	accounting	NOUN
cjfa-7414	93	47	evidence	evidence	NOUN
cjfa-7414	93	48	,	,	PUNCT
cjfa-7414	93	49	accounting	accounting	NOUN
cjfa-7414	93	50	books	book	NOUN
cjfa-7414	93	51	containing	contain	VERB
cjfa-7414	93	52	records	record	NOUN
cjfa-7414	93	53	of	of	ADP
cjfa-7414	93	54	events	event	NOUN
cjfa-7414	93	55	presented	present	VERB
cjfa-7414	93	56	in	in	ADP
cjfa-7414	93	57	chronological	chronological	ADJ
cjfa-7414	93	58	and	and	CCONJ
cjfa-7414	93	59	systematic	systematic	ADJ
cjfa-7414	93	60	order	order	NOUN
cjfa-7414	93	61	,	,	PUNCT
cjfa-7414	93	62	periodic	periodic	ADJ
cjfa-7414	93	63	determination	determination	NOUN
cjfa-7414	93	64	or	or	CCONJ
cjfa-7414	93	65	preparation	preparation	NOUN
cjfa-7414	93	66	of	of	ADP
cjfa-7414	93	67	inventory	inventory	NOUN
cjfa-7414	93	68	of	of	ADP
cjfa-7414	93	69	tangible	tangible	ADJ
cjfa-7414	93	70	assets	asset	NOUN
cjfa-7414	93	71	and	and	CCONJ
cjfa-7414	93	72	liabilities	liability	NOUN
cjfa-7414	93	73	,	,	PUNCT
cjfa-7414	93	74	valuation	valuation	NOUN
cjfa-7414	93	75	of	of	ADP
cjfa-7414	93	76	the	the	DET
cjfa-7414	93	77	company	company	NOUN
cjfa-7414	93	78	’s	’s	PART
cjfa-7414	93	79	assets	asset	NOUN
cjfa-7414	93	80	and	and	CCONJ
cjfa-7414	93	81	liabilities	liability	NOUN
cjfa-7414	93	82	,	,	PUNCT
cjfa-7414	93	83	182	182	NUM
cjfa-7414	93	84	valuation	valuation	NOUN
cjfa-7414	93	85	of	of	ADP
cjfa-7414	93	86	the	the	DET
cjfa-7414	93	87	company	company	NOUN
cjfa-7414	93	88	’s	’s	PART
cjfa-7414	93	89	assets	asset	NOUN
cjfa-7414	93	90	and	and	CCONJ
cjfa-7414	93	91	liabilities	liability	NOUN
cjfa-7414	93	92	,	,	PUNCT
cjfa-7414	93	93	preparation	preparation	NOUN
cjfa-7414	93	94	of	of	ADP
cjfa-7414	93	95	financial	financial	ADJ
cjfa-7414	93	96	statements	statement	NOUN
cjfa-7414	93	97	,	,	PUNCT
cjfa-7414	93	98	collecting	collect	VERB
cjfa-7414	93	99	and	and	CCONJ
cjfa-7414	93	100	keeping	keep	VERB
cjfa-7414	93	101	any	any	DET
cjfa-7414	93	102	accounting	accounting	NOUN
cjfa-7414	93	103	evidence	evidence	NOUN
cjfa-7414	93	104	,	,	PUNCT
cjfa-7414	93	105	as	as	ADV
cjfa-7414	93	106	well	well	ADV
cjfa-7414	93	107	as	as	ADP
cjfa-7414	93	108	other	other	ADJ
cjfa-7414	93	109	documents	document	NOUN
cjfa-7414	93	110	provided	provide	VERB
cjfa-7414	93	111	for	for	ADP
cjfa-7414	93	112	by	by	ADP
cjfa-7414	93	113	law	law	NOUN
cjfa-7414	93	114	(	(	PUNCT
cjfa-7414	93	115	law	law	NOUN
cjfa-7414	93	116	of	of	ADP
cjfa-7414	93	117	2008	2008	NUM
cjfa-7414	93	118	,	,	PUNCT
cjfa-7414	93	119	article	article	NOUN
cjfa-7414	93	120	4.3	4.3	NUM
cjfa-7414	93	121	,	,	PUNCT
cjfa-7414	93	122	item	item	NOUN
cjfa-7414	93	123	2	2	NUM
cjfa-7414	93	124	,	,	PUNCT
cjfa-7414	93	125	6	6	NUM
cjfa-7414	93	126	)	)	PUNCT
cjfa-7414	93	127	.	.	PUNCT
cjfa-7414	94	1	as	as	SCONJ
cjfa-7414	94	2	everyone	everyone	PRON
cjfa-7414	94	3	knows	know	VERB
cjfa-7414	94	4	,	,	PUNCT
cjfa-7414	94	5	these	these	PRON
cjfa-7414	94	6	are	be	AUX
cjfa-7414	94	7	just	just	ADV
cjfa-7414	94	8	the	the	DET
cjfa-7414	94	9	basic	basic	ADJ
cjfa-7414	94	10	tasks	task	NOUN
cjfa-7414	94	11	of	of	ADP
cjfa-7414	94	12	the	the	DET
cjfa-7414	94	13	accounting	accounting	NOUN
cjfa-7414	94	14	firm	firm	NOUN
cjfa-7414	94	15	regarding	regard	VERB
cjfa-7414	94	16	the	the	DET
cjfa-7414	94	17	prepared	prepared	ADJ
cjfa-7414	94	18	reporting	reporting	NOUN
cjfa-7414	94	19	.	.	PUNCT
cjfa-7414	95	1	but	but	CCONJ
cjfa-7414	95	2	what	what	PRON
cjfa-7414	95	3	if	if	SCONJ
cjfa-7414	95	4	such	such	ADJ
cjfa-7414	95	5	errors	error	NOUN
cjfa-7414	95	6	regard	regard	VERB
cjfa-7414	95	7	personnel	personnel	NOUN
cjfa-7414	95	8	matters	matter	NOUN
cjfa-7414	95	9	?	?	PUNCT
cjfa-7414	96	1	these	these	PRON
cjfa-7414	96	2	could	could	AUX
cjfa-7414	96	3	include	include	VERB
cjfa-7414	96	4	:	:	PUNCT
cjfa-7414	96	5	keeping	keep	VERB
cjfa-7414	96	6	documents	document	NOUN
cjfa-7414	96	7	on	on	ADP
cjfa-7414	96	8	employment	employment	NOUN
cjfa-7414	96	9	and	and	CCONJ
cjfa-7414	96	10	deadlines	deadline	NOUN
cjfa-7414	96	11	,	,	PUNCT
cjfa-7414	96	12	calculation	calculation	NOUN
cjfa-7414	96	13	of	of	ADP
cjfa-7414	96	14	salaries	salary	NOUN
cjfa-7414	96	15	,	,	PUNCT
cjfa-7414	96	16	overtime	overtime	NOUN
cjfa-7414	96	17	,	,	PUNCT
cjfa-7414	96	18	bonuses	bonus	NOUN
cjfa-7414	96	19	,	,	PUNCT
cjfa-7414	96	20	allowances	allowance	NOUN
cjfa-7414	96	21	,	,	PUNCT
cjfa-7414	96	22	and	and	CCONJ
cjfa-7414	96	23	benefits	benefit	NOUN
cjfa-7414	96	24	arising	arise	VERB
cjfa-7414	96	25	out	out	ADP
cjfa-7414	96	26	of	of	ADP
cjfa-7414	96	27	employment	employment	NOUN
cjfa-7414	96	28	,	,	PUNCT
cjfa-7414	96	29	determination	determination	NOUN
cjfa-7414	96	30	of	of	ADP
cjfa-7414	96	31	contributions	contribution	NOUN
cjfa-7414	96	32	for	for	ADP
cjfa-7414	96	33	compulsory	compulsory	ADJ
cjfa-7414	96	34	social	social	ADJ
cjfa-7414	96	35	and	and	CCONJ
cjfa-7414	96	36	health	health	NOUN
cjfa-7414	96	37	insurance	insurance	NOUN
cjfa-7414	96	38	,	,	PUNCT
cjfa-7414	96	39	support	support	NOUN
cjfa-7414	96	40	for	for	ADP
cjfa-7414	96	41	documentation	documentation	NOUN
cjfa-7414	96	42	and	and	CCONJ
cjfa-7414	96	43	payments	payment	NOUN
cjfa-7414	96	44	under	under	ADP
cjfa-7414	96	45	the	the	DET
cjfa-7414	96	46	terms	term	NOUN
cjfa-7414	96	47	operation	operation	NOUN
cjfa-7414	96	48	on	on	ADP
cjfa-7414	96	49	the	the	DET
cjfa-7414	96	50	labor	labor	NOUN
cjfa-7414	96	51	fund	fund	NOUN
cjfa-7414	96	52	,	,	PUNCT
cjfa-7414	96	53	the	the	DET
cjfa-7414	96	54	fund	fund	NOUN
cjfa-7414	96	55	for	for	ADP
cjfa-7414	96	56	guaranteed	guarantee	VERB
cjfa-7414	96	57	employee	employee	NOUN
cjfa-7414	96	58	benefits	benefit	NOUN
cjfa-7414	96	59	,	,	PUNCT
cjfa-7414	96	60	or	or	CCONJ
cjfa-7414	96	61	the	the	DET
cjfa-7414	96	62	fund	fund	NOUN
cjfa-7414	96	63	for	for	ADP
cjfa-7414	96	64	the	the	DET
cjfa-7414	96	65	rehabilitation	rehabilitation	NOUN
cjfa-7414	96	66	of	of	ADP
cjfa-7414	96	67	persons	person	NOUN
cjfa-7414	96	68	with	with	ADP
cjfa-7414	96	69	disabilities	disability	NOUN
cjfa-7414	96	70	,	,	PUNCT
cjfa-7414	96	71	determining	determine	VERB
cjfa-7414	96	72	the	the	DET
cjfa-7414	96	73	monthly	monthly	ADJ
cjfa-7414	96	74	subsidies	subsidy	NOUN
cjfa-7414	96	75	to	to	ADP
cjfa-7414	96	76	salaries	salary	NOUN
cjfa-7414	96	77	of	of	ADP
cjfa-7414	96	78	disabled	disabled	ADJ
cjfa-7414	96	79	persons	person	NOUN
cjfa-7414	96	80	,	,	PUNCT
cjfa-7414	96	81	documentation	documentation	NOUN
cjfa-7414	96	82	and	and	CCONJ
cjfa-7414	96	83	submission	submission	NOUN
cjfa-7414	96	84	of	of	ADP
cjfa-7414	96	85	applications	application	NOUN
cjfa-7414	96	86	for	for	ADP
cjfa-7414	96	87	payment	payment	NOUN
cjfa-7414	96	88	of	of	ADP
cjfa-7414	96	89	benefits	benefit	NOUN
cjfa-7414	96	90	,	,	PUNCT
cjfa-7414	96	91	control	control	NOUN
cjfa-7414	96	92	on	on	ADP
cjfa-7414	96	93	the	the	DET
cjfa-7414	96	94	amounts	amount	NOUN
cjfa-7414	96	95	of	of	ADP
cjfa-7414	96	96	wages	wage	NOUN
cjfa-7414	96	97	which	which	PRON
cjfa-7414	96	98	have	have	AUX
cjfa-7414	96	99	been	be	AUX
cjfa-7414	96	100	seized	seize	VERB
cjfa-7414	96	101	by	by	ADP
cjfa-7414	96	102	an	an	DET
cjfa-7414	96	103	enforcement	enforcement	NOUN
cjfa-7414	96	104	officer	officer	NOUN
cjfa-7414	96	105	and	and	CCONJ
cjfa-7414	96	106	correspondence	correspondence	NOUN
cjfa-7414	96	107	with	with	ADP
cjfa-7414	96	108	legal	legal	ADJ
cjfa-7414	96	109	authorities	authority	NOUN
cjfa-7414	96	110	.	.	PUNCT
cjfa-7414	97	1	the	the	DET
cjfa-7414	97	2	regulation	regulation	NOUN
cjfa-7414	97	3	does	do	AUX
cjfa-7414	97	4	not	not	PART
cjfa-7414	97	5	contain	contain	VERB
cjfa-7414	97	6	provisions	provision	NOUN
cjfa-7414	97	7	regarding	regard	VERB
cjfa-7414	97	8	the	the	DET
cjfa-7414	97	9	inclusion	inclusion	NOUN
cjfa-7414	97	10	of	of	ADP
cjfa-7414	97	11	any	any	DET
cjfa-7414	97	12	errors	error	NOUN
cjfa-7414	97	13	into	into	ADP
cjfa-7414	97	14	the	the	DET
cjfa-7414	97	15	scope	scope	NOUN
cjfa-7414	97	16	the	the	DET
cjfa-7414	97	17	compulsory	compulsory	ADJ
cjfa-7414	97	18	third	third	ADJ
cjfa-7414	97	19	party	party	NOUN
cjfa-7414	97	20	insurance	insurance	NOUN
cjfa-7414	97	21	,	,	PUNCT
cjfa-7414	97	22	which	which	PRON
cjfa-7414	97	23	is	be	AUX
cjfa-7414	97	24	currently	currently	ADV
cjfa-7414	97	25	10,000	10,000	NUM
cjfa-7414	97	26	euros	euro	NOUN
cjfa-7414	97	27	for	for	ADP
cjfa-7414	97	28	one	one	NUM
cjfa-7414	97	29	event	event	NOUN
cjfa-7414	97	30	,	,	PUNCT
cjfa-7414	97	31	because	because	SCONJ
cjfa-7414	97	32	these	these	DET
cjfa-7414	97	33	activities	activity	NOUN
cjfa-7414	97	34	are	be	AUX
cjfa-7414	97	35	statutorily	statutorily	ADV
cjfa-7414	97	36	excluded	exclude	VERB
cjfa-7414	97	37	from	from	ADP
cjfa-7414	97	38	the	the	DET
cjfa-7414	97	39	area	area	NOUN
cjfa-7414	97	40	.	.	PUNCT
cjfa-7414	98	1	similarly	similarly	ADV
cjfa-7414	98	2	excluded	exclude	VERB
cjfa-7414	98	3	,	,	PUNCT
cjfa-7414	98	4	along	along	ADP
cjfa-7414	98	5	with	with	ADP
cjfa-7414	98	6	the	the	DET
cjfa-7414	98	7	deregulation	deregulation	NOUN
cjfa-7414	98	8	of	of	ADP
cjfa-7414	98	9	professions	profession	NOUN
cjfa-7414	98	10	,	,	PUNCT
cjfa-7414	98	11	was	be	AUX
cjfa-7414	98	12	the	the	DET
cjfa-7414	98	13	need	need	NOUN
cjfa-7414	98	14	for	for	ADP
cjfa-7414	98	15	compulsory	compulsory	ADJ
cjfa-7414	98	16	third	third	ADJ
cjfa-7414	98	17	party	party	NOUN
cjfa-7414	98	18	insurance	insurance	NOUN
cjfa-7414	98	19	on	on	ADP
cjfa-7414	98	20	tax	tax	NOUN
cjfa-7414	98	21	advisory	advisory	ADJ
cjfa-7414	98	22	activities	activity	NOUN
cjfa-7414	98	23	carried	carry	VERB
cjfa-7414	98	24	out	out	ADP
cjfa-7414	98	25	within	within	ADP
cjfa-7414	98	26	the	the	DET
cjfa-7414	98	27	framework	framework	NOUN
cjfa-7414	98	28	of	of	ADP
cjfa-7414	98	29	accounting	accounting	NOUN
cjfa-7414	98	30	services	service	NOUN
cjfa-7414	98	31	.	.	PUNCT
cjfa-7414	99	1	most	most	ADJ
cjfa-7414	99	2	insurers	insurer	NOUN
cjfa-7414	99	3	,	,	PUNCT
cjfa-7414	99	4	however	however	ADV
cjfa-7414	99	5	,	,	PUNCT
cjfa-7414	99	6	suggests	suggest	VERB
cjfa-7414	99	7	the	the	DET
cjfa-7414	99	8	possibility	possibility	NOUN
cjfa-7414	99	9	of	of	ADP
cjfa-7414	99	10	extending	extend	VERB
cjfa-7414	99	11	the	the	DET
cjfa-7414	99	12	scope	scope	NOUN
cjfa-7414	99	13	of	of	ADP
cjfa-7414	99	14	protection	protection	NOUN
cjfa-7414	99	15	for	for	ADP
cjfa-7414	99	16	providers	provider	NOUN
cjfa-7414	99	17	with	with	ADP
cjfa-7414	99	18	the	the	DET
cjfa-7414	99	19	insurance	insurance	NOUN
cjfa-7414	99	20	including	include	VERB
cjfa-7414	99	21	the	the	DET
cjfa-7414	99	22	indicated	indicate	VERB
cjfa-7414	99	23	operation	operation	NOUN
cjfa-7414	99	24	(	(	PUNCT
cjfa-7414	99	25	for	for	ADP
cjfa-7414	99	26	an	an	DET
cjfa-7414	99	27	additional	additional	ADJ
cjfa-7414	99	28	fee	fee	NOUN
cjfa-7414	99	29	)	)	PUNCT
cjfa-7414	99	30	.	.	PUNCT
cjfa-7414	100	1	this	this	PRON
cjfa-7414	100	2	is	be	AUX
cjfa-7414	100	3	called	call	VERB
cjfa-7414	100	4	supplementary	supplementary	ADJ
cjfa-7414	100	5	insurance	insurance	NOUN
cjfa-7414	100	6	,	,	PUNCT
cjfa-7414	100	7	which	which	PRON
cjfa-7414	100	8	in	in	ADP
cjfa-7414	100	9	addition	addition	NOUN
cjfa-7414	100	10	to	to	ADP
cjfa-7414	100	11	the	the	DET
cjfa-7414	100	12	activities	activity	NOUN
cjfa-7414	100	13	listed	list	VERB
cjfa-7414	100	14	above	above	ADV
cjfa-7414	100	15	may	may	AUX
cjfa-7414	100	16	also	also	ADV
cjfa-7414	100	17	include	include	VERB
cjfa-7414	100	18	:	:	PUNCT
cjfa-7414	100	19	the	the	DET
cjfa-7414	100	20	regulation	regulation	NOUN
cjfa-7414	100	21	does	do	AUX
cjfa-7414	100	22	not	not	PART
cjfa-7414	100	23	contain	contain	VERB
cjfa-7414	100	24	provisions	provision	NOUN
cjfa-7414	100	25	regarding	regard	VERB
cjfa-7414	100	26	the	the	DET
cjfa-7414	100	27	recognition	recognition	NOUN
cjfa-7414	100	28	of	of	ADP
cjfa-7414	100	29	the	the	DET
cjfa-7414	100	30	scope	scope	NOUN
cjfa-7414	100	31	of	of	ADP
cjfa-7414	100	32	possible	possible	ADJ
cjfa-7414	100	33	errors	error	NOUN
cjfa-7414	100	34	compulsory	compulsory	ADJ
cjfa-7414	100	35	third	third	ADJ
cjfa-7414	100	36	party	party	NOUN
cjfa-7414	100	37	insurance	insurance	NOUN
cjfa-7414	100	38	,	,	PUNCT
cjfa-7414	100	39	which	which	PRON
cjfa-7414	100	40	is	be	AUX
cjfa-7414	100	41	currently	currently	ADV
cjfa-7414	100	42	10,000	10,000	NUM
cjfa-7414	100	43	euros	euro	NOUN
cjfa-7414	100	44	for	for	ADP
cjfa-7414	100	45	one	one	NUM
cjfa-7414	100	46	event	event	NOUN
cjfa-7414	100	47	,	,	PUNCT
cjfa-7414	100	48	because	because	SCONJ
cjfa-7414	100	49	these	these	DET
cjfa-7414	100	50	activities	activity	NOUN
cjfa-7414	100	51	are	be	AUX
cjfa-7414	100	52	statutorily	statutorily	ADV
cjfa-7414	100	53	excluded	exclude	VERB
cjfa-7414	100	54	from	from	ADP
cjfa-7414	100	55	the	the	DET
cjfa-7414	100	56	area	area	NOUN
cjfa-7414	100	57	.	.	PUNCT
cjfa-7414	101	1	similarly	similarly	ADV
cjfa-7414	101	2	excluded	exclude	VERB
cjfa-7414	101	3	along	along	ADP
cjfa-7414	101	4	with	with	ADP
cjfa-7414	101	5	the	the	DET
cjfa-7414	101	6	deregulation	deregulation	NOUN
cjfa-7414	101	7	of	of	ADP
cjfa-7414	101	8	professions	profession	NOUN
cjfa-7414	101	9	the	the	DET
cjfa-7414	101	10	need	need	NOUN
cjfa-7414	101	11	for	for	ADP
cjfa-7414	101	12	compulsory	compulsory	ADJ
cjfa-7414	101	13	third	third	ADJ
cjfa-7414	101	14	party	party	NOUN
cjfa-7414	101	15	insurance	insurance	NOUN
cjfa-7414	101	16	tax	tax	NOUN
cjfa-7414	101	17	advisory	advisory	ADJ
cjfa-7414	101	18	activities	activity	NOUN
cjfa-7414	101	19	carried	carry	VERB
cjfa-7414	101	20	out	out	ADP
cjfa-7414	101	21	within	within	ADP
cjfa-7414	101	22	the	the	DET
cjfa-7414	101	23	framework	framework	NOUN
cjfa-7414	101	24	of	of	ADP
cjfa-7414	101	25	accounting	accounting	NOUN
cjfa-7414	101	26	services	service	NOUN
cjfa-7414	101	27	.	.	PUNCT
cjfa-7414	102	1	most	most	ADJ
cjfa-7414	102	2	insurers	insurer	NOUN
cjfa-7414	102	3	,	,	PUNCT
cjfa-7414	102	4	however	however	ADV
cjfa-7414	102	5	,	,	PUNCT
cjfa-7414	102	6	suggests	suggest	VERB
cjfa-7414	102	7	the	the	DET
cjfa-7414	102	8	possibility	possibility	NOUN
cjfa-7414	102	9	of	of	ADP
cjfa-7414	102	10	extending	extend	VERB
cjfa-7414	102	11	the	the	DET
cjfa-7414	102	12	scope	scope	NOUN
cjfa-7414	102	13	of	of	ADP
cjfa-7414	102	14	protection	protection	NOUN
cjfa-7414	102	15	providers	provider	NOUN
cjfa-7414	102	16	of	of	ADP
cjfa-7414	102	17	insurance	insurance	NOUN
cjfa-7414	102	18	(	(	PUNCT
cjfa-7414	102	19	for	for	ADP
cjfa-7414	102	20	an	an	DET
cjfa-7414	102	21	additional	additional	ADJ
cjfa-7414	102	22	fee	fee	NOUN
cjfa-7414	102	23	)	)	PUNCT
cjfa-7414	102	24	inclu	inclu	ADJ
cjfa-7414	102	25	risk	risk	NOUN
cjfa-7414	102	26	in	in	ADP
cjfa-7414	102	27	providing	provide	VERB
cjfa-7414	102	28	accounting	accounting	NOUN
cjfa-7414	102	29	services	service	NOUN
cjfa-7414	102	30	in	in	ADP
cjfa-7414	102	31	the	the	DET
cjfa-7414	102	32	context	context	NOUN
cjfa-7414	102	33	…	…	PUNCT
cjfa-7414	102	34	183	183	NUM
cjfa-7414	102	35	ding	ding	NOUN
cjfa-7414	102	36	the	the	DET
cjfa-7414	102	37	indicated	indicate	VERB
cjfa-7414	102	38	operation	operation	NOUN
cjfa-7414	102	39	.	.	PUNCT
cjfa-7414	103	1	these	these	PRON
cjfa-7414	103	2	are	be	AUX
cjfa-7414	103	3	called	call	VERB
cjfa-7414	103	4	supplementary	supplementary	ADJ
cjfa-7414	103	5	insurance	insurance	NOUN
cjfa-7414	103	6	,	,	PUNCT
cjfa-7414	103	7	which	which	PRON
cjfa-7414	103	8	in	in	ADP
cjfa-7414	103	9	addition	addition	NOUN
cjfa-7414	103	10	to	to	ADP
cjfa-7414	103	11	the	the	DET
cjfa-7414	103	12	activities	activity	NOUN
cjfa-7414	103	13	listed	list	VERB
cjfa-7414	103	14	above	above	ADV
cjfa-7414	103	15	may	may	AUX
cjfa-7414	103	16	also	also	ADV
cjfa-7414	103	17	include	include	VERB
cjfa-7414	103	18	:	:	PUNCT
cjfa-7414	103	19	responsibility	responsibility	NOUN
cjfa-7414	103	20	for	for	ADP
cjfa-7414	103	21	damages	damage	NOUN
cjfa-7414	103	22	caused	cause	VERB
cjfa-7414	103	23	by	by	ADP
cjfa-7414	103	24	subcontractors	subcontractor	NOUN
cjfa-7414	103	25	without	without	ADP
cjfa-7414	103	26	recourse	recourse	NOUN
cjfa-7414	103	27	.	.	PUNCT
cjfa-7414	104	1	where	where	SCONJ
cjfa-7414	104	2	a	a	DET
cjfa-7414	104	3	subcontractor	subcontractor	NOUN
cjfa-7414	104	4	is	be	AUX
cjfa-7414	104	5	hired	hire	VERB
cjfa-7414	104	6	to	to	PART
cjfa-7414	104	7	perform	perform	VERB
cjfa-7414	104	8	some	some	PRON
cjfa-7414	104	9	of	of	ADP
cjfa-7414	104	10	the	the	DET
cjfa-7414	104	11	tasks	task	NOUN
cjfa-7414	104	12	is	be	AUX
cjfa-7414	104	13	,	,	PUNCT
cjfa-7414	104	14	the	the	DET
cjfa-7414	104	15	insurance	insurance	NOUN
cjfa-7414	104	16	protection	protection	NOUN
cjfa-7414	104	17	can	can	AUX
cjfa-7414	104	18	cover	cover	VERB
cjfa-7414	104	19	damage	damage	NOUN
cjfa-7414	104	20	caused	cause	VERB
cjfa-7414	104	21	by	by	ADP
cjfa-7414	104	22	them	they	PRON
cjfa-7414	104	23	as	as	ADV
cjfa-7414	104	24	well	well	ADV
cjfa-7414	104	25	,	,	PUNCT
cjfa-7414	104	26	even	even	ADV
cjfa-7414	104	27	though	though	SCONJ
cjfa-7414	104	28	the	the	DET
cjfa-7414	104	29	ordering	ordering	NOUN
cjfa-7414	104	30	entity	entity	NOUN
cjfa-7414	104	31	is	be	AUX
cjfa-7414	104	32	responsible	responsible	ADJ
cjfa-7414	104	33	for	for	ADP
cjfa-7414	104	34	their	their	PRON
cjfa-7414	104	35	supervision	supervision	NOUN
cjfa-7414	104	36	.	.	PUNCT
cjfa-7414	105	1	an	an	DET
cjfa-7414	105	2	important	important	ADJ
cjfa-7414	105	3	feature	feature	NOUN
cjfa-7414	105	4	of	of	ADP
cjfa-7414	105	5	this	this	DET
cjfa-7414	105	6	insurance	insurance	NOUN
cjfa-7414	105	7	is	be	AUX
cjfa-7414	105	8	that	that	SCONJ
cjfa-7414	105	9	in	in	ADP
cjfa-7414	105	10	case	case	NOUN
cjfa-7414	105	11	of	of	ADP
cjfa-7414	105	12	compensation	compensation	NOUN
cjfa-7414	105	13	for	for	ADP
cjfa-7414	105	14	damage	damage	NOUN
cjfa-7414	105	15	caused	cause	VERB
cjfa-7414	105	16	by	by	ADP
cjfa-7414	105	17	a	a	DET
cjfa-7414	105	18	subcontractor	subcontractor	NOUN
cjfa-7414	105	19	,	,	PUNCT
cjfa-7414	105	20	the	the	DET
cjfa-7414	105	21	insurer	insurer	NOUN
cjfa-7414	105	22	most	most	ADV
cjfa-7414	105	23	often	often	ADV
cjfa-7414	105	24	decides	decide	VERB
cjfa-7414	105	25	not	not	PART
cjfa-7414	105	26	to	to	PART
cjfa-7414	105	27	claim	claim	VERB
cjfa-7414	105	28	recourse	recourse	VERB
cjfa-7414	105	29	against	against	ADP
cjfa-7414	105	30	the	the	DET
cjfa-7414	105	31	subcontractor.2	subcontractor.2	NOUN
cjfa-7414	105	32	the	the	DET
cjfa-7414	105	33	consequences	consequence	NOUN
cjfa-7414	105	34	of	of	ADP
cjfa-7414	105	35	the	the	DET
cjfa-7414	105	36	destruction	destruction	NOUN
cjfa-7414	105	37	,	,	PUNCT
cjfa-7414	105	38	loss	loss	NOUN
cjfa-7414	105	39	or	or	CCONJ
cjfa-7414	105	40	damage	damage	NOUN
cjfa-7414	105	41	of	of	ADP
cjfa-7414	105	42	documentation	documentation	NOUN
cjfa-7414	105	43	,	,	PUNCT
cjfa-7414	105	44	which	which	PRON
cjfa-7414	105	45	may	may	AUX
cjfa-7414	105	46	be	be	AUX
cjfa-7414	105	47	caused	cause	VERB
cjfa-7414	105	48	by	by	ADP
cjfa-7414	105	49	the	the	DET
cjfa-7414	105	50	destruction	destruction	NOUN
cjfa-7414	105	51	of	of	ADP
cjfa-7414	105	52	documents	document	NOUN
cjfa-7414	105	53	by	by	ADP
cjfa-7414	105	54	fire	fire	NOUN
cjfa-7414	105	55	or	or	CCONJ
cjfa-7414	105	56	loss	loss	NOUN
cjfa-7414	105	57	of	of	ADP
cjfa-7414	105	58	documents	document	NOUN
cjfa-7414	105	59	during	during	ADP
cjfa-7414	105	60	transportation	transportation	NOUN
cjfa-7414	105	61	due	due	ADP
cjfa-7414	105	62	to	to	ADP
cjfa-7414	105	63	a	a	DET
cjfa-7414	105	64	break	break	NOUN
cjfa-7414	105	65	into	into	ADP
cjfa-7414	105	66	a	a	DET
cjfa-7414	105	67	vehicle	vehicle	NOUN
cjfa-7414	105	68	.	.	PUNCT
cjfa-7414	106	1	this	this	DET
cjfa-7414	106	2	clause	clause	NOUN
cjfa-7414	106	3	covers	cover	VERB
cjfa-7414	106	4	the	the	DET
cjfa-7414	106	5	costs	cost	NOUN
cjfa-7414	106	6	associated	associate	VERB
cjfa-7414	106	7	with	with	ADP
cjfa-7414	106	8	the	the	DET
cjfa-7414	106	9	consequences	consequence	NOUN
cjfa-7414	106	10	of	of	ADP
cjfa-7414	106	11	the	the	DET
cjfa-7414	106	12	events	event	NOUN
cjfa-7414	106	13	listed	list	VERB
cjfa-7414	106	14	in	in	ADP
cjfa-7414	106	15	the	the	DET
cjfa-7414	106	16	contract.3	contract.3	PROPN
cjfa-7414	106	17	in	in	ADP
cjfa-7414	106	18	addition	addition	NOUN
cjfa-7414	106	19	,	,	PUNCT
cjfa-7414	106	20	more	more	ADJ
cjfa-7414	106	21	and	and	CCONJ
cjfa-7414	106	22	more	more	ADJ
cjfa-7414	106	23	agencies	agency	NOUN
cjfa-7414	106	24	are	be	AUX
cjfa-7414	106	25	deciding	decide	VERB
cjfa-7414	106	26	to	to	PART
cjfa-7414	106	27	purchase	purchase	VERB
cjfa-7414	106	28	excess	excess	ADJ
cjfa-7414	106	29	insurance	insurance	NOUN
cjfa-7414	106	30	protection	protection	NOUN
cjfa-7414	106	31	for	for	ADP
cjfa-7414	106	32	a	a	DET
cjfa-7414	106	33	higher	high	ADJ
cjfa-7414	106	34	amount	amount	NOUN
cjfa-7414	106	35	of	of	ADP
cjfa-7414	106	36	compensation	compensation	NOUN
cjfa-7414	106	37	as	as	ADP
cjfa-7414	106	38	a	a	DET
cjfa-7414	106	39	result	result	NOUN
cjfa-7414	106	40	of	of	ADP
cjfa-7414	106	41	damages	damage	NOUN
cjfa-7414	106	42	.	.	PUNCT
cjfa-7414	107	1	it	it	PRON
cjfa-7414	107	2	is	be	AUX
cjfa-7414	107	3	widely	widely	ADV
cjfa-7414	107	4	accepted	accept	VERB
cjfa-7414	107	5	that	that	SCONJ
cjfa-7414	107	6	outsourcing	outsourcing	NOUN
cjfa-7414	107	7	is	be	AUX
cjfa-7414	107	8	intended	intend	VERB
cjfa-7414	107	9	not	not	PART
cjfa-7414	107	10	only	only	ADV
cjfa-7414	107	11	to	to	PART
cjfa-7414	107	12	improve	improve	VERB
cjfa-7414	107	13	the	the	DET
cjfa-7414	107	14	quality	quality	NOUN
cjfa-7414	107	15	of	of	ADP
cjfa-7414	107	16	accounting	accounting	NOUN
cjfa-7414	107	17	in	in	ADP
cjfa-7414	107	18	a	a	DET
cjfa-7414	107	19	business	business	NOUN
cjfa-7414	107	20	entity	entity	NOUN
cjfa-7414	107	21	,	,	PUNCT
cjfa-7414	107	22	but	but	CCONJ
cjfa-7414	107	23	also	also	ADV
cjfa-7414	107	24	to	to	PART
cjfa-7414	107	25	lower	lower	VERB
cjfa-7414	107	26	its	its	PRON
cjfa-7414	107	27	operating	operating	NOUN
cjfa-7414	107	28	costs	cost	NOUN
cjfa-7414	107	29	.	.	PUNCT
cjfa-7414	108	1	the	the	DET
cjfa-7414	108	2	costs	cost	NOUN
cjfa-7414	108	3	,	,	PUNCT
cjfa-7414	108	4	however	however	ADV
cjfa-7414	108	5	,	,	PUNCT
cjfa-7414	108	6	may	may	AUX
cjfa-7414	108	7	not	not	PART
cjfa-7414	108	8	be	be	AUX
cjfa-7414	108	9	a	a	DET
cjfa-7414	108	10	major	major	ADJ
cjfa-7414	108	11	key	key	NOUN
cjfa-7414	108	12	to	to	PART
cjfa-7414	108	13	choose	choose	VERB
cjfa-7414	108	14	the	the	DET
cjfa-7414	108	15	particular	particular	ADJ
cjfa-7414	108	16	accounting	accounting	NOUN
cjfa-7414	108	17	firm	firm	NOUN
cjfa-7414	108	18	.	.	PUNCT
cjfa-7414	109	1	it	it	PRON
cjfa-7414	109	2	sometimes	sometimes	ADV
cjfa-7414	109	3	happens	happen	VERB
cjfa-7414	109	4	that	that	SCONJ
cjfa-7414	109	5	such	such	ADJ
cjfa-7414	109	6	firms	firm	NOUN
cjfa-7414	109	7	emerge	emerge	VERB
cjfa-7414	109	8	that	that	PRON
cjfa-7414	109	9	do	do	AUX
cjfa-7414	109	10	not	not	PART
cjfa-7414	109	11	have	have	VERB
cjfa-7414	109	12	the	the	DET
cjfa-7414	109	13	required	require	VERB
cjfa-7414	109	14	permissions	permission	NOUN
cjfa-7414	109	15	or	or	CCONJ
cjfa-7414	109	16	that	that	PRON
cjfa-7414	109	17	employ	employ	VERB
cjfa-7414	109	18	workers	worker	NOUN
cjfa-7414	109	19	without	without	ADP
cjfa-7414	109	20	adequate	adequate	ADJ
cjfa-7414	109	21	training	training	NOUN
cjfa-7414	109	22	.	.	PUNCT
cjfa-7414	110	1	the	the	DET
cjfa-7414	110	2	prices	price	NOUN
cjfa-7414	110	3	of	of	ADP
cjfa-7414	110	4	their	their	PRON
cjfa-7414	110	5	services	service	NOUN
cjfa-7414	110	6	are	be	AUX
cjfa-7414	110	7	generally	generally	ADV
cjfa-7414	110	8	lower	low	ADJ
cjfa-7414	110	9	than	than	ADP
cjfa-7414	110	10	those	those	PRON
cjfa-7414	110	11	of	of	ADP
cjfa-7414	110	12	the	the	DET
cjfa-7414	110	13	competitors	competitor	NOUN
cjfa-7414	110	14	.	.	PUNCT
cjfa-7414	111	1	this	this	PRON
cjfa-7414	111	2	should	should	AUX
cjfa-7414	111	3	encourage	encourage	VERB
cjfa-7414	111	4	potential	potential	ADJ
cjfa-7414	111	5	customers	customer	NOUN
cjfa-7414	111	6	to	to	PART
cjfa-7414	111	7	control	control	VERB
cjfa-7414	111	8	their	their	PRON
cjfa-7414	111	9	powers	power	NOUN
cjfa-7414	111	10	,	,	PUNCT
cjfa-7414	111	11	as	as	SCONJ
cjfa-7414	111	12	accounting	accounting	NOUN
cjfa-7414	111	13	errors	error	NOUN
cjfa-7414	111	14	are	be	AUX
cjfa-7414	111	15	also	also	ADV
cjfa-7414	111	16	a	a	DET
cjfa-7414	111	17	risk	risk	NOUN
cjfa-7414	111	18	for	for	ADP
cjfa-7414	111	19	the	the	DET
cjfa-7414	111	20	recipient	recipient	NOUN
cjfa-7414	111	21	of	of	ADP
cjfa-7414	111	22	services	service	NOUN
cjfa-7414	111	23	.	.	PUNCT
cjfa-7414	112	1	it	it	PRON
cjfa-7414	112	2	should	should	AUX
cjfa-7414	112	3	also	also	ADV
cjfa-7414	112	4	be	be	AUX
cjfa-7414	112	5	noted	note	VERB
cjfa-7414	112	6	that	that	SCONJ
cjfa-7414	112	7	the	the	DET
cjfa-7414	112	8	described	describe	VERB
cjfa-7414	112	9	services	service	NOUN
cjfa-7414	112	10	have	have	VERB
cjfa-7414	112	11	the	the	DET
cjfa-7414	112	12	specific	specific	ADJ
cjfa-7414	112	13	feature	feature	NOUN
cjfa-7414	112	14	that	that	PRON
cjfa-7414	112	15	their	their	PRON
cjfa-7414	112	16	effect	effect	NOUN
cjfa-7414	112	17	is	be	AUX
cjfa-7414	112	18	also	also	ADV
cjfa-7414	112	19	dependent	dependent	ADJ
cjfa-7414	112	20	on	on	ADP
cjfa-7414	112	21	the	the	DET
cjfa-7414	112	22	customer	customer	NOUN
cjfa-7414	112	23	.	.	PUNCT
cjfa-7414	113	1	apart	apart	ADV
cjfa-7414	113	2	from	from	ADP
cjfa-7414	113	3	the	the	DET
cjfa-7414	113	4	obvious	obvious	ADJ
cjfa-7414	113	5	advantages	advantage	NOUN
cjfa-7414	113	6	arising	arise	VERB
cjfa-7414	113	7	from	from	ADP
cjfa-7414	113	8	the	the	DET
cjfa-7414	113	9	use	use	NOUN
cjfa-7414	113	10	of	of	ADP
cjfa-7414	113	11	external	external	ADJ
cjfa-7414	113	12	services	service	NOUN
cjfa-7414	113	13	,	,	PUNCT
cjfa-7414	113	14	it	it	PRON
cjfa-7414	113	15	requires	require	VERB
cjfa-7414	113	16	maintaining	maintain	VERB
cjfa-7414	113	17	individualized	individualized	ADJ
cjfa-7414	113	18	commercial	commercial	ADJ
cjfa-7414	113	19	relations	relation	NOUN
cjfa-7414	113	20	,	,	PUNCT
cjfa-7414	113	21	daily	daily	ADJ
cjfa-7414	113	22	contact	contact	NOUN
cjfa-7414	113	23	and	and	CCONJ
cjfa-7414	113	24	access	access	NOUN
cjfa-7414	113	25	of	of	ADP
cjfa-7414	113	26	both	both	DET
cjfa-7414	113	27	parties	party	NOUN
cjfa-7414	113	28	to	to	ADP
cjfa-7414	113	29	2	2	NUM
cjfa-7414	113	30	and	and	CCONJ
cjfa-7414	113	31	the	the	DET
cjfa-7414	113	32	civil	civil	ADJ
cjfa-7414	113	33	code	code	NOUN
cjfa-7414	113	34	(	(	PUNCT
cjfa-7414	113	35	journal	journal	NOUN
cjfa-7414	113	36	of	of	ADP
cjfa-7414	113	37	laws	law	NOUN
cjfa-7414	113	38	of	of	ADP
cjfa-7414	113	39	2014	2014	NUM
cjfa-7414	113	40	,	,	PUNCT
cjfa-7414	113	41	121	121	NUM
cjfa-7414	113	42	)	)	PUNCT
cjfa-7414	113	43	the	the	DET
cjfa-7414	113	44	provider	provider	NOUN
cjfa-7414	113	45	has	have	VERB
cjfa-7414	113	46	the	the	DET
cjfa-7414	113	47	right	right	NOUN
cjfa-7414	113	48	of	of	ADP
cjfa-7414	113	49	recourse	recourse	NOUN
cjfa-7414	113	50	in	in	ADP
cjfa-7414	113	51	the	the	DET
cjfa-7414	113	52	event	event	NOUN
cjfa-7414	113	53	of	of	ADP
cjfa-7414	113	54	early	early	ADJ
cjfa-7414	113	55	payment	payment	NOUN
cjfa-7414	113	56	for	for	ADP
cjfa-7414	113	57	damage	damage	NOUN
cjfa-7414	113	58	caused	cause	VERB
cjfa-7414	113	59	by	by	ADP
cjfa-7414	113	60	gross	gross	ADJ
cjfa-7414	113	61	negligence	negligence	NOUN
cjfa-7414	113	62	.	.	PUNCT
cjfa-7414	114	1	this	this	PRON
cjfa-7414	114	2	follows	follow	VERB
cjfa-7414	114	3	from	from	ADP
cjfa-7414	114	4	the	the	DET
cjfa-7414	114	5	assumption	assumption	NOUN
cjfa-7414	114	6	that	that	SCONJ
cjfa-7414	114	7	the	the	DET
cjfa-7414	114	8	function	function	NOUN
cjfa-7414	114	9	of	of	ADP
cjfa-7414	114	10	insurance	insurance	NOUN
cjfa-7414	114	11	is	be	AUX
cjfa-7414	114	12	to	to	PART
cjfa-7414	114	13	protect	protect	VERB
cjfa-7414	114	14	the	the	DET
cjfa-7414	114	15	interests	interest	NOUN
cjfa-7414	114	16	of	of	ADP
cjfa-7414	114	17	third	third	ADJ
cjfa-7414	114	18	parties	party	NOUN
cjfa-7414	114	19	and	and	CCONJ
cjfa-7414	114	20	not	not	PART
cjfa-7414	114	21	the	the	DET
cjfa-7414	114	22	insured	insure	VERB
cjfa-7414	114	23	.	.	PUNCT
cjfa-7414	115	1	3	3	NUM
cjfa-7414	115	2	184	184	NUM
cjfa-7414	115	3	confidential	confidential	ADJ
cjfa-7414	115	4	data	datum	NOUN
cjfa-7414	115	5	and	and	CCONJ
cjfa-7414	115	6	information	information	NOUN
cjfa-7414	115	7	.	.	PUNCT
cjfa-7414	116	1	this	this	PRON
cjfa-7414	116	2	may	may	AUX
cjfa-7414	116	3	be	be	AUX
cjfa-7414	116	4	a	a	DET
cjfa-7414	116	5	concern	concern	NOUN
cjfa-7414	116	6	especially	especially	ADV
cjfa-7414	116	7	for	for	ADP
cjfa-7414	116	8	mistakes	mistake	NOUN
cjfa-7414	116	9	made	make	VERB
cjfa-7414	116	10	by	by	ADP
cjfa-7414	116	11	the	the	DET
cjfa-7414	116	12	parties	party	NOUN
cjfa-7414	116	13	or	or	CCONJ
cjfa-7414	116	14	unfavorable	unfavorable	ADJ
cjfa-7414	116	15	results	result	NOUN
cjfa-7414	116	16	of	of	ADP
cjfa-7414	116	17	the	the	DET
cjfa-7414	116	18	cooperation	cooperation	NOUN
cjfa-7414	116	19	.	.	PUNCT
cjfa-7414	117	1	in	in	ADP
cjfa-7414	117	2	order	order	NOUN
cjfa-7414	117	3	to	to	PART
cjfa-7414	117	4	avoid	avoid	VERB
cjfa-7414	117	5	or	or	CCONJ
cjfa-7414	117	6	mitigate	mitigate	VERB
cjfa-7414	117	7	potential	potential	ADJ
cjfa-7414	117	8	disputes	dispute	NOUN
cjfa-7414	117	9	and	and	CCONJ
cjfa-7414	117	10	claims	claim	NOUN
cjfa-7414	117	11	,	,	PUNCT
cjfa-7414	117	12	there	there	PRON
cjfa-7414	117	13	is	be	VERB
cjfa-7414	117	14	the	the	DET
cjfa-7414	117	15	protection	protection	NOUN
cjfa-7414	117	16	of	of	ADP
cjfa-7414	117	17	mandatory	mandatory	ADJ
cjfa-7414	117	18	civil	civil	ADJ
cjfa-7414	117	19	liability	liability	NOUN
cjfa-7414	117	20	insurance	insurance	NOUN
cjfa-7414	117	21	of	of	ADP
cjfa-7414	117	22	the	the	DET
cjfa-7414	117	23	accounting	accounting	NOUN
cjfa-7414	117	24	firm	firm	NOUN
cjfa-7414	117	25	.	.	PUNCT
cjfa-7414	118	1	when	when	SCONJ
cjfa-7414	118	2	planning	plan	VERB
cjfa-7414	118	3	an	an	DET
cjfa-7414	118	4	agreement	agreement	NOUN
cjfa-7414	118	5	with	with	ADP
cjfa-7414	118	6	an	an	DET
cjfa-7414	118	7	accounting	accounting	NOUN
cjfa-7414	118	8	agency	agency	NOUN
cjfa-7414	118	9	,	,	PUNCT
cjfa-7414	118	10	one	one	PRON
cjfa-7414	118	11	should	should	AUX
cjfa-7414	118	12	thus	thus	ADV
cjfa-7414	118	13	make	make	VERB
cjfa-7414	118	14	sure	sure	ADJ
cjfa-7414	118	15	that	that	SCONJ
cjfa-7414	118	16	that	that	SCONJ
cjfa-7414	118	17	their	their	PRON
cjfa-7414	118	18	insurance	insurance	NOUN
cjfa-7414	118	19	is	be	AUX
cjfa-7414	118	20	valid	valid	ADJ
cjfa-7414	118	21	and	and	CCONJ
cjfa-7414	118	22	whether	whether	SCONJ
cjfa-7414	118	23	it	it	PRON
cjfa-7414	118	24	covers	cover	VERB
cjfa-7414	118	25	only	only	ADV
cjfa-7414	118	26	the	the	DET
cjfa-7414	118	27	compulsory	compulsory	ADJ
cjfa-7414	118	28	insurance	insurance	NOUN
cjfa-7414	118	29	or	or	CCONJ
cjfa-7414	118	30	elements	element	NOUN
cjfa-7414	118	31	that	that	PRON
cjfa-7414	118	32	complement	complement	VERB
cjfa-7414	118	33	and	and	CCONJ
cjfa-7414	118	34	extend	extend	VERB
cjfa-7414	118	35	it	it	PRON
cjfa-7414	118	36	.	.	PUNCT
cjfa-7414	119	1	www.absl.pl	www.absl.pl	PROPN
cjfa-7414	119	2	(	(	PUNCT
cjfa-7414	119	3	accessed	access	VERB
cjfa-7414	119	4	:	:	PUNCT
cjfa-7414	119	5	12.02.2015	12.02.2015	NUM
cjfa-7414	119	6	)	)	PUNCT
cjfa-7414	119	7	.	.	PUNCT
cjfa-7414	120	1	ces	ce	NOUN
cjfa-7414	120	2	sector	sector	NOUN
cjfa-7414	120	3	in	in	ADP
cjfa-7414	120	4	poland	poland	PROPN
cjfa-7414	120	5	,	,	PUNCT
cjfa-7414	120	6	www.absl.pl	www.absl.pl	PROPN
cjfa-7414	120	7	(	(	PUNCT
cjfa-7414	120	8	accessed	access	VERB
cjfa-7414	120	9	:	:	PUNCT
cjfa-7414	120	10	12.02.2015	12.02.2015	NUM
cjfa-7414	120	11	)	)	PUNCT
cjfa-7414	120	12	.	.	PUNCT
cjfa-7414	121	1	chorafas	chorafas	PROPN
cjfa-7414	121	2	d.	d.	PROPN
cjfa-7414	121	3	n.	n.	PROPN
cjfa-7414	121	4	(	(	PUNCT
cjfa-7414	121	5	2007	2007	NUM
cjfa-7414	121	6	)	)	PUNCT
cjfa-7414	121	7	,	,	PUNCT
cjfa-7414	121	8	risk	risk	NOUN
cjfa-7414	121	9	accounting	accounting	NOUN
cjfa-7414	121	10	and	and	CCONJ
cjfa-7414	121	11	risk	risk	NOUN
cjfa-7414	121	12	management	management	NOUN
cjfa-7414	121	13	for	for	ADP
cjfa-7414	121	14	accountants	accountant	NOUN
cjfa-7414	121	15	,	,	PUNCT
cjfa-7414	121	16	elsevier	elsevier	NOUN
cjfa-7414	121	17	,	,	PUNCT
cjfa-7414	121	18	gb	gb	PROPN
cjfa-7414	121	19	.	.	PROPN
cjfa-7414	121	20	gulkvist	gulkvist	PROPN
cjfa-7414	121	21	b.	b.	PROPN
cjfa-7414	121	22	m.	m.	PROPN
cjfa-7414	121	23	(	(	PUNCT
cjfa-7414	121	24	2014	2014	NUM
cjfa-7414	121	25	)	)	PUNCT
cjfa-7414	121	26	,	,	PUNCT
cjfa-7414	121	27	emerging	emerge	VERB
cjfa-7414	121	28	e	e	NOUN
cjfa-7414	121	29	-	-	NOUN
cjfa-7414	121	30	services	service	NOUN
cjfa-7414	121	31	in	in	ADP
cjfa-7414	121	32	accounting	accounting	NOUN
cjfa-7414	121	33	,	,	PUNCT
cjfa-7414	121	34	a	a	DET
cjfa-7414	121	35	longtitudinal	longtitudinal	ADJ
cjfa-7414	121	36	case	case	NOUN
cjfa-7414	121	37	study	study	NOUN
cjfa-7414	121	38	,	,	PUNCT
cjfa-7414	121	39	15.02.2015	15.02.2015	NUM
cjfa-7414	121	40	)	)	PUNCT
cjfa-7414	121	41	.	.	PUNCT
cjfa-7414	122	1	mcivor	mcivor	PROPN
cjfa-7414	122	2	r.	r.	PROPN
cjfa-7414	122	3	(	(	PUNCT
cjfa-7414	122	4	2000	2000	NUM
cjfa-7414	122	5	)	)	PUNCT
cjfa-7414	122	6	.	.	PUNCT
cjfa-7414	123	1	a	a	DET
cjfa-7414	123	2	practical	practical	ADJ
cjfa-7414	123	3	framework	framework	NOUN
cjfa-7414	123	4	for	for	ADP
cjfa-7414	123	5	understanding	understand	VERB
cjfa-7414	123	6	the	the	DET
cjfa-7414	123	7	outsourcing	outsourcing	NOUN
cjfa-7414	123	8	process	process	NOUN
cjfa-7414	123	9	,	,	PUNCT
cjfa-7414	123	10	30	30	NUM
cjfa-7414	123	11	-	-	SYM
cjfa-7414	123	12	35	35	NUM
cjfa-7414	123	13	,	,	PUNCT
cjfa-7414	123	14	supply	supply	NOUN
cjfa-7414	123	15	chain	chain	NOUN
cjfa-7414	123	16	management	management	NOUN
cjfa-7414	123	17	:	:	PUNCT
cjfa-7414	123	18	an	an	DET
cjfa-7414	123	19	international	international	ADJ
cjfa-7414	123	20	journal	journal	NOUN
cjfa-7414	123	21	,	,	PUNCT
cjfa-7414	123	22	vol.5	vol.5	PROPN
cjfa-7414	123	23	,	,	PUNCT
cjfa-7414	123	24	nr	nr	PROPN
cjfa-7414	123	25	1	1	NUM
cjfa-7414	123	26	.	.	PUNCT
cjfa-7414	124	1	mckee	mckee	PROPN
cjfa-7414	124	2	d.	d.	PROPN
cjfa-7414	124	3	l.	l.	PROPN
cjfa-7414	124	4	,	,	PUNCT
cjfa-7414	124	5	garner	garner	PROPN
cjfa-7414	124	6	,	,	PUNCT
cjfa-7414	124	7	d.	d.	PROPN
cjfa-7414	124	8	e.	e.	PROPN
cjfa-7414	124	9	,	,	PUNCT
cjfa-7414	124	10	mckee	mckee	PROPN
cjfa-7414	124	11	y.	y.	PROPN
cjfa-7414	124	12	a.	a.	PROPN
cjfa-7414	124	13	(	(	PUNCT
cjfa-7414	124	14	1998	1998	NUM
cjfa-7414	124	15	)	)	PUNCT
cjfa-7414	124	16	,	,	PUNCT
cjfa-7414	124	17	accounting	accounting	NOUN
cjfa-7414	124	18	services	service	NOUN
cjfa-7414	124	19	and	and	CCONJ
cjfa-7414	124	20	growth	growth	NOUN
cjfa-7414	124	21	in	in	ADP
cjfa-7414	124	22	small	small	ADJ
cjfa-7414	124	23	poz	poz	PROPN
cjfa-7414	124	24	.	.	PUNCT
cjfa-7414	124	25	1576	1576	NUM
cjfa-7414	124	26	.	.	PUNCT
cjfa-7414	125	1	pada	pada	PROPN
cjfa-7414	125	2	2014	2014	NUM
cjfa-7414	125	3	,	,	PUNCT
cjfa-7414	125	4	poz.1616	poz.1616	X
cjfa-7414	125	5	.	.	NOUN
cjfa-7414	125	6	risk	risk	NOUN
cjfa-7414	125	7	in	in	ADP
cjfa-7414	125	8	providing	provide	VERB
cjfa-7414	125	9	accounting	accounting	NOUN
cjfa-7414	125	10	services	service	NOUN
cjfa-7414	125	11	in	in	ADP
cjfa-7414	125	12	the	the	DET
cjfa-7414	125	13	context	context	NOUN
cjfa-7414	125	14	…	…	PUNCT
cjfa-7414	125	15	185	185	NUM
cjfa-7414	125	16	warszawa	warszawa	NOUN
cjfa-7414	125	17	.	.	PUNCT
cjfa-7414	126	1	w	w	PROPN
cjfa-7414	126	2	krakowie	krakowie	PROPN
cjfa-7414	126	3	,	,	PUNCT
cjfa-7414	126	4	kraków	kraków	PROPN
cjfa-7414	126	5	.	.	PUNCT
cjfa-7414	127	1	weygandt	weygandt	PROPN
cjfa-7414	127	2	j.	j.	PROPN
cjfa-7414	127	3	j.	j.	PROPN
cjfa-7414	127	4	,	,	PUNCT
cjfa-7414	127	5	kimmel	kimmel	PROPN
cjfa-7414	127	6	p.	p.	PROPN
cjfa-7414	127	7	d.	d.	PROPN
cjfa-7414	127	8	,	,	PUNCT
cjfa-7414	127	9	kieso	kieso	VERB
cjfa-7414	127	10	d.	d.	PROPN
cjfa-7414	127	11	e.	e.	PROPN
cjfa-7414	127	12	(	(	PUNCT
cjfa-7414	127	13	2013	2013	NUM
cjfa-7414	127	14	)	)	PUNCT
cjfa-7414	127	15	,	,	PUNCT
cjfa-7414	127	16	managerial	managerial	ADJ
cjfa-7414	127	17	accounting	accounting	NOUN
cjfa-7414	127	18	:	:	PUNCT
cjfa-7414	127	19	tools	tool	NOUN
cjfa-7414	127	20	for	for	ADP
cjfa-7414	127	21	busiwhite	busiwhite	PROPN
cjfa-7414	127	22	l.	l.	PROPN
cjfa-7414	127	23	j.	j.	PROPN
cjfa-7414	127	24	2001	2001	PROPN
cjfa-7414	127	25	,	,	PUNCT
cjfa-7414	127	26	reducing	reduce	VERB
cjfa-7414	127	27	barriers	barrier	NOUN
cjfa-7414	127	28	to	to	ADP
cjfa-7414	127	29	international	international	ADJ
cjfa-7414	127	30	trade	trade	NOUN
cjfa-7414	127	31	in	in	ADP
cjfa-7414	127	32	accounting	accounting	NOUN
cjfa-7414	127	33	services	service	NOUN
cjfa-7414	127	34	,	,	PUNCT
cjfa-7414	127	35	aei	aei	PROPN
cjfa-7414	127	36	www.sagabrokers.pl	www.sagabrokers.pl	PROPN
cjfa-7414	127	37	(	(	PUNCT
cjfa-7414	127	38	accessed	access	VERB
cjfa-7414	127	39	:	:	PUNCT
cjfa-7414	127	40	16.02.2015	16.02.2015	NUM
cjfa-7414	127	41	)	)	PUNCT
cjfa-7414	127	42	.	.	PUNCT