id	sid	eid	entity	type
absel-311	1	1	210	CARDINAL
absel-311	1	2	37	CARDINAL
absel-311	1	3	2010	DATE
absel-311	1	4	sara helena otal university of alcalá	ORG
absel-311	2	1	ramiro	PERSON
absel-311	2	2	devry university	ORG
absel-311	8	1	annual	DATE
absel-311	9	1	many years	DATE
absel-311	9	2	1990	DATE
absel-311	9	3	1998	DATE
absel-311	9	4	albrecht	ORG
absel-311	9	5	2000	DATE
absel-311	9	6	burnett 2003	PERSON
absel-311	10	1	hayes 2001	PERSON
absel-311	10	2	2002	DATE
absel-311	10	3	williams 1994	ORG
absel-311	11	1	al.	ORG
absel-311	11	2	2001	DATE
absel-311	11	3	al	GPE
absel-311	11	4	al	PERSON
absel-311	11	5	1998b	DATE
absel-311	11	6	watson et al	PERSON
absel-311	11	7	2007	DATE
absel-311	11	8	watson et al	PERSON
absel-311	11	9	2003	DATE
absel-311	11	10	schwarz	GPE
absel-311	11	11	2007	DATE
absel-311	12	1	mcconnell	PERSON
absel-311	12	2	2001	DATE
absel-311	12	3	1998	DATE
absel-311	12	4	johnstone	PERSON
absel-311	12	5	biggs	PERSON
absel-311	12	6	1998	DATE
absel-311	14	1	2003	DATE
absel-311	14	2	heagy	ORG
absel-311	14	3	lehmann	ORG
absel-311	14	4	2005	DATE
absel-311	15	1	spain	GPE
absel-311	15	2	monclús	ORG
absel-311	15	3	rodríguez	GPE
absel-311	15	4	2006	DATE
absel-311	15	5	2004	DATE
absel-311	17	1	maher	PERSON
absel-311	17	2	1999	DATE
absel-311	17	3	lehman	ORG
absel-311	17	4	2003	DATE
absel-311	17	5	2004	DATE
absel-311	18	1	catanach	GPE
absel-311	18	2	2005	DATE
absel-311	18	3	1988	DATE
absel-311	18	4	2005	DATE
absel-311	18	5	togo	PERSON
absel-311	18	6	2004	DATE
absel-311	18	7	togo	PERSON
absel-311	18	8	1992	DATE
absel-311	19	1	2004	DATE
absel-311	20	1	1961	DATE
absel-311	20	2	the late seventies	DATE
absel-311	21	1	211	CARDINAL
absel-311	21	2	37	CARDINAL
absel-311	21	3	2010	DATE
absel-311	21	4	1	CARDINAL
absel-311	22	1	each year	DATE
absel-311	22	2	annual	DATE
absel-311	22	3	annual	DATE
absel-311	22	4	2004	DATE
absel-311	22	5	1998	DATE
absel-311	23	1	brealey	GPE
absel-311	23	2	myers (	ORG
absel-311	23	3	1995	DATE
absel-311	23	4	1994	DATE
absel-311	23	5	2000	DATE
absel-311	23	6	maroto	PERSON
absel-311	23	7	1986	DATE
absel-311	23	8	1999	DATE
absel-311	23	9	2000	DATE
absel-311	23	10	suárez	PERSON
absel-311	23	11	2003	DATE
absel-311	28	1	2007a	DATE
absel-311	31	1	vba	ORG
absel-311	31	2	2007b	DATE
absel-311	32	1	spain	GPE
absel-311	32	2	english	LANGUAGE
absel-311	32	3	microsoft	ORG
absel-311	32	4	97	CARDINAL
absel-311	36	1	1	CARDINAL
absel-311	40	1	212	CARDINAL
absel-311	40	2	37	CARDINAL
absel-311	40	3	2010	DATE
absel-311	41	1	the first year	DATE
absel-311	48	1	1	CARDINAL
absel-311	50	1	1	CARDINAL
absel-311	57	1	simul-e. periods can	ORG
absel-311	57	2	monthly	DATE
absel-311	57	3	bimonthly	DATE
absel-311	57	4	quarterly	DATE
absel-311	57	5	semiannually	DATE
absel-311	57	6	annually	DATE
absel-311	57	7	each calendar year	DATE
absel-311	58	1	between 2 months	DATE
absel-311	58	2	24 years	DATE
absel-311	61	1	one year	DATE
absel-311	61	2	monthly	DATE
absel-311	61	3	bimonthly	DATE
absel-311	61	4	the year	DATE
absel-311	64	1	three	CARDINAL
absel-311	66	1	the previous period	DATE
absel-311	67	1	three	CARDINAL
absel-311	76	1	two	CARDINAL
absel-311	76	2	i.	PERSON
absel-311	76	3	sub periods (days	DATE
absel-311	76	4	213	CARDINAL
absel-311	76	5	37	CARDINAL
absel-311	82	1	more than one	CARDINAL
absel-311	86	1	i. depreciable	PERSON
absel-311	86	2	two	CARDINAL
absel-311	97	1	three	CARDINAL
absel-311	109	1	two	CARDINAL
absel-311	109	2	one	CARDINAL
absel-311	111	1	2	CARDINAL
absel-311	112	1	2	CARDINAL
absel-311	112	2	214	CARDINAL
absel-311	112	3	37	CARDINAL
absel-311	112	4	2010	DATE
absel-311	112	5	two	CARDINAL
absel-311	112	6	quarter	DATE
absel-311	113	1	annual	DATE
absel-311	113	2	december 31st	DATE
absel-311	114	1	two	CARDINAL
absel-311	114	2	4.1	CARDINAL
absel-311	115	1	4.2	CARDINAL
absel-311	118	1	annual	DATE
absel-311	119	1	one	CARDINAL
absel-311	124	1	4.1	CARDINAL
absel-311	124	2	three	CARDINAL
absel-311	124	3	i.	PERSON
absel-311	126	1	the last day	DATE
absel-311	132	1	the previous period or year	DATE
absel-311	132	2	annual	DATE
absel-311	134	1	quotients	ORG
absel-311	135	1	four	CARDINAL
absel-311	135	2	i.	PERSON
absel-311	138	1	liquidity	PERSON
absel-311	139	1	two	CARDINAL
absel-311	150	1	48 hours	TIME
absel-311	150	2	3	CARDINAL
absel-311	150	3	2 hours	TIME
absel-311	153	1	215	CARDINAL
absel-311	153	2	37	CARDINAL
absel-311	153	3	2010	DATE
absel-311	153	4	hours	TIME
absel-311	153	5	3	CARDINAL
absel-311	153	6	4	CARDINAL
absel-311	153	7	2	CARDINAL
absel-311	153	8	12	CARDINAL
absel-311	153	9	28	CARDINAL
absel-311	153	10	2	CARDINAL
absel-311	153	11	four	CARDINAL
absel-311	155	1	first	ORDINAL
absel-311	158	1	first	ORDINAL
absel-311	161	1	second	ORDINAL
absel-311	161	2	two hours	TIME
absel-311	165	1	third	ORDINAL
absel-311	166	1	three	CARDINAL
absel-311	166	2	first	ORDINAL
absel-311	168	1	first	ORDINAL
absel-311	173	1	novak	ORG
absel-311	173	2	2006	DATE
absel-311	180	1	three	CARDINAL
absel-311	180	2	first	ORDINAL
absel-311	180	3	second	ORDINAL
absel-311	180	4	three	CARDINAL
absel-311	181	1	216	CARDINAL
absel-311	181	2	37	CARDINAL
absel-311	181	3	2010	DATE
absel-311	188	1	approximately 90 minutes	TIME
absel-311	188	2	eight to ten minutes	TIME
absel-311	189	1	fourth	ORDINAL
absel-311	192	1	first	ORDINAL
absel-311	195	1	fifth	ORDINAL
absel-311	198	1	swot analysis	ORG
absel-311	199	1	the first year	DATE
absel-311	202	1	only one year	DATE
absel-311	203	1	the european central bank	ORG
absel-311	203	2	national institute of statistics	ORG
absel-311	204	1	three years	DATE
absel-311	205	1	annual	DATE
absel-311	208	1	first	ORDINAL
absel-311	209	1	up to three	CARDINAL
absel-311	220	1	217	CARDINAL
absel-311	220	2	37, 2010	DATE
absel-311	220	3	fifth	ORDINAL
absel-311	224	1	five	CARDINAL
absel-311	227	1	vba	ORG
absel-311	230	1	barkley	GPE
absel-311	230	2	2005	DATE
absel-311	230	3	2004	DATE
absel-311	231	1	3	CARDINAL
absel-311	234	1	first	ORDINAL
absel-311	238	1	five	CARDINAL
absel-311	240	1	4	CARDINAL
absel-311	240	2	10%	PERCENT
absel-311	240	3	25%	PERCENT
absel-311	240	4	35%	PERCENT
absel-311	240	5	20%	PERCENT
absel-311	240	6	10%	PERCENT
absel-311	240	7	20	CARDINAL
absel-311	247	1	two	CARDINAL
absel-311	249	1	ten	CARDINAL
absel-311	251	1	218	CARDINAL
absel-311	251	2	37	CARDINAL
absel-311	251	3	2010	DATE
absel-311	273	1	1990	DATE
absel-311	274	1	number one	CARDINAL
absel-311	275	1	5(2	CARDINAL
absel-311	276	1	307–312	CARDINAL
absel-311	277	1	american institute of certified public accountants	ORG
absel-311	277	2	aicpa	ORG
absel-311	277	3	1998	DATE
absel-311	278	1	five	CARDINAL
absel-311	279	1	12	CARDINAL
absel-311	280	1	albrecht	ORG
absel-311	280	2	w.s. & sack	ORG
absel-311	280	3	r.j.	PERSON
absel-311	280	4	2000	DATE
absel-311	282	1	1	CARDINAL
absel-311	282	2	sarasota	GPE
absel-311	282	3	fl	ORG
absel-311	282	4	american	NORP
absel-311	283	1	apostolou	GPE
absel-311	283	2	b.a.	GPE
absel-311	283	3	watson	PERSON
absel-311	283	4	s.f.	GPE
absel-311	283	5	hassell	PERSON
absel-311	283	6	j.m. & webber	ORG
absel-311	283	7	s.a.	GPE
absel-311	283	8	2001	DATE
absel-311	284	1	1997–1999	ORDINAL
absel-311	285	1	19(1	CARDINAL
absel-311	286	1	1–61	DATE
absel-311	287	1	barkley	PERSON
absel-311	287	2	e.f.	GPE
absel-311	287	3	k.p. & major	ORG
absel-311	287	4	c.h	GPE
absel-311	287	5	2005	DATE
absel-311	288	1	219	CARDINAL
absel-311	288	2	37	CARDINAL
absel-311	288	3	2010	DATE
absel-311	289	1	jossey	PERSON
absel-311	289	2	bass	GPE
absel-311	289	3	san francisco	GPE
absel-311	290	1	barsky	PERSON
absel-311	290	2	n.p. & catanach	ORG
absel-311	290	3	a.h. jr.	PERSON
absel-311	291	1	2005).motivating	CARDINAL
absel-311	292	1	7	CARDINAL
absel-311	292	2	27–63	CARDINAL
absel-311	293	1	c.j. & smith	ORG
absel-311	293	2	g.s.	GPE
absel-311	294	1	1998	DATE
absel-311	296	1	16(2	CARDINAL
absel-311	296	2	261–293	CARDINAL
absel-311	297	1	brealey	ORG
absel-311	297	2	r.a. & myers	ORG
absel-311	297	3	s.c.	GPE
absel-311	297	4	1995	DATE
absel-311	298	1	principios de finanzas	ORG
absel-311	299	1	mcgraw–hill	ORG
absel-311	299	2	barcelona	GPE
absel-311	300	1	burnett	PERSON
absel-311	300	2	s.	PERSON
absel-311	300	3	2003	DATE
absel-311	302	1	129–136	CARDINAL
absel-311	303	1	a.j. & novak	ORG
absel-311	303	2	j.d.	PERSON
absel-311	303	3	2006	DATE
absel-311	305	1	a. j. cañas	PERSON
absel-311	305	2	j. d. novak	PERSON
absel-311	307	1	second	ORDINAL
absel-311	307	2	san jose	GPE
absel-311	307	3	costa rica	GPE
absel-311	307	4	universidad de costa rica	ORG
absel-311	307	5	1	CARDINAL
absel-311	307	6	494	CARDINAL
absel-311	308	1	e. & hayes	ORG
absel-311	308	2	2001	DATE
absel-311	310	1	informationweek	ORG
absel-311	310	2	2jvn?articleid=6507032&querytext	CARDINAL
absel-311	310	3	march 3, 2008	DATE
absel-311	311	1	chalos	PERSON
absel-311	311	2	1988	DATE
absel-311	313	1	6(2	CARDINAL
absel-311	313	2	345–353	CARDINAL
absel-311	314	1	cuervo	ORG
absel-311	314	2	a.	PERSON
absel-311	314	3	1994	DATE
absel-311	315	1	civitas	ORG
absel-311	315	2	madrid	GPE
absel-311	316	1	domingo	PERSON
absel-311	316	2	m.a.	PERSON
absel-311	316	3	2004	DATE
absel-311	317	1	los juegos de empresa sobre gestión de operaciones en la formación universitaria	ORG
absel-311	317	2	universidad de sevilla	ORG
absel-311	318	1	edmonds	GPE
absel-311	318	2	c.d.	GPE
absel-311	318	3	edmonds	GPE
absel-311	318	4	e.f.	GPE
absel-311	318	5	2003	DATE
absel-311	320	1	5	CARDINAL
absel-311	320	2	229–242	CARDINAL
absel-311	321	1	faria	PERSON
absel-311	321	2	a.j.	PERSON
absel-311	321	3	1998	DATE
absel-311	323	1	simulation & gaming	ORG
absel-311	323	2	29	CARDINAL
absel-311	323	3	295–308	CARDINAL
absel-311	324	1	t.	GPE
absel-311	324	2	2002	DATE
absel-311	326	1	canadian	NORP
absel-311	326	2	1(1	CARDINAL
absel-311	326	3	80–88	CARDINAL
absel-311	327	1	glassner	ORG
absel-311	327	2	a. & schwarz	ORG
absel-311	327	3	2007	DATE
absel-311	330	1	2(1	CARDINAL
absel-311	330	2	10–18	CARDINAL
absel-311	330	3	heagy	ORG
absel-311	330	4	c.d. & lehmann	ORG
absel-311	330	5	c.m.	GPE
absel-311	330	6	2005	DATE
absel-311	332	1	7	CARDINAL
absel-311	332	2	221–251	CARDINAL
absel-311	333	1	2005	DATE
absel-311	335	1	20(1	CARDINAL
absel-311	335	2	63–80	CARDINAL
absel-311	336	1	johnstone	PERSON
absel-311	336	2	s.f.	GPE
absel-311	336	3	1998	DATE
absel-311	338	1	16(3–4	CARDINAL
absel-311	338	2	407–427	CARDINAL
absel-311	339	1	kruck	ORG
absel-311	339	2	s. & maher	ORG
absel-311	339	3	j.j.	PERSON
absel-311	339	4	1999	DATE
absel-311	341	1	17(2-3	DATE
absel-311	341	2	267	CARDINAL
absel-311	341	3	291	CARDINAL
absel-311	342	1	lehman	ORG
absel-311	342	2	m.w. & herring	ORG
absel-311	342	3	c.e.	GPE
absel-311	342	4	2003	DATE
absel-311	344	1	21(4	DATE
absel-311	344	2	327–337	CARDINAL
absel-311	345	1	e. & martínez	ORG
absel-311	345	2	s.	PERSON
absel-311	345	3	2000	DATE
absel-311	346	1	iniciación	PERSON
absel-311	346	2	dinámica	ORG
absel-311	346	3	ariel	GPE
absel-311	346	4	madrid	GPE
absel-311	346	5	maroto	PERSON
absel-311	346	6	j. & mascareñas	ORG
absel-311	346	7	j.m.	GPE
absel-311	346	8	1986	DATE
absel-311	347	1	plafin ii	PERSON
absel-311	347	2	un modelo de simulación para la	PERSON
absel-311	347	3	financiera empresarial	ORG
absel-311	348	1	spanish	NORP
absel-311	348	2	223–255	CARDINAL
absel-311	349	1	f.	PERSON
absel-311	349	2	1999	DATE
absel-311	350	1	un modelo de simulación para la planificación financiera	ORG
absel-311	351	1	spanish	NORP
absel-311	351	2	443–496	CARDINAL
absel-311	352	1	r.	PERSON
absel-311	352	2	1961	DATE
absel-311	354	1	36(3	CARDINAL
absel-311	354	2	384–397	CARDINAL
absel-311	354	3	mattessich, r. & galassi	ORG
absel-311	354	4	2000	DATE
absel-311	356	1	esteban hernández	ORG
absel-311	356	2	esteve	ORG
absel-311	357	1	8th	ORDINAL
absel-311	357	2	congress of accounting historians	ORG
absel-311	358	1	madrid	GPE
absel-311	358	2	associación española de contabilidad	PERSON
absel-311	358	3	y administración de empresas	ORG
absel-311	359	1	michaelsen	PERSON
absel-311	359	2	l.k.	PERSON
absel-311	359	3	knight, a.b. & fink	ORG
absel-311	359	4	l.d.	GPE
absel-311	360	1	2004	DATE
absel-311	361	1	m.j. & mcconnell	ORG
absel-311	361	2	p.j.	GPE
absel-311	361	3	2001	DATE
absel-311	364	1	monclús	PERSON
absel-311	364	2	r. & rodríguez	ORG
absel-311	364	3	m.a.	PERSON
absel-311	364	4	2006	DATE
absel-311	365	1	aplicación del problem	PERSON
absel-311	366	1	encuentro	GPE
absel-311	367	1	burgos	ORG
absel-311	367	2	may 31 to june 2, 2006	DATE
absel-311	368	1	otal	ORG
absel-311	368	2	s.h.	GPE
absel-311	368	3	g.r. & serrano	ORG
absel-311	368	4	r.	GPE
absel-311	368	5	2007a	DATE
absel-311	369	1	simulación financiera	PERSON
absel-311	369	2	con delta simul	ORG
absel-311	369	3	e. díaz de santos	PERSON
absel-311	369	4	madrid	GPE
absel-311	370	1	otal	ORG
absel-311	370	2	s.h.	GPE
absel-311	370	3	g.r. & serrano	ORG
absel-311	370	4	r.	PERSON
absel-311	370	5	2007b	DATE
absel-311	371	1	delta	ORG
absel-311	371	2	simulador de decisiones	ORG
absel-311	371	3	y financieras	PERSON
absel-311	372	1	díaz de santos	PERSON
absel-311	372	2	madrid	GPE
absel-311	372	3	rebele	PERSON
absel-311	372	4	j.e.	PERSON
absel-311	372	5	apostolou	GPE
absel-311	372	6	b.a.	GPE
absel-311	372	7	buckless	ORG
absel-311	372	8	f.a.	GPE
absel-311	372	9	hassell	PERSON
absel-311	372	10	j.m.	GPE
absel-311	372	11	paquette	PERSON
absel-311	372	12	l.r. & stout	ORG
absel-311	372	13	d.e.	GPE
absel-311	372	14	1998	DATE
absel-311	376	1	16(1	CARDINAL
absel-311	376	2	1–51	DATE
absel-311	377	1	rebele	GPE
absel-311	377	2	j.e.	PERSON
absel-311	377	3	apostolou	GPE
absel-311	377	4	b.a.	GPE
absel-311	377	5	buckless	ORG
absel-311	377	6	f.a.	GPE
absel-311	377	7	hassell	PERSON
absel-311	377	8	j.m.	GPE
absel-311	377	9	paquette	PERSON
absel-311	377	10	l.r. & stout	ORG
absel-311	377	11	d.e	GPE
absel-311	377	12	1998b	CARDINAL
absel-311	380	1	16(2	CARDINAL
absel-311	380	2	179–245	CARDINAL
absel-311	381	1	m.i.	PERSON
absel-311	381	2	2004	DATE
absel-311	382	1	aprendizaje de la contabilidad 220	PERSON
absel-311	382	2	37	CARDINAL
absel-311	382	3	2010	DATE
absel-311	382	4	financiera	ORG
absel-311	382	5	desarrollo de habilidades	ORG
absel-311	383	1	jornada de docencia en contabilidad	ORG
absel-311	383	2	sevilla	GPE
absel-311	383	3	spain	GPE
absel-311	384	1	c.w. & borthick	ORG
absel-311	384	2	a.f.	GPE
absel-311	384	3	2004	DATE
absel-311	386	1	19(3	DATE
absel-311	386	2	277–303	CARDINAL
absel-311	387	1	suárez	PERSON
absel-311	387	2	2003	DATE
absel-311	388	1	decisiones óptimas de inversión	PERSON
absel-311	388	2	y financiación en la empresa	PERSON
absel-311	388	3	madrid	GPE
absel-311	389	1	togo	PERSON
absel-311	389	2	d.f.	GPE
absel-311	389	3	2004	DATE
absel-311	391	1	22(2	CARDINAL
absel-311	391	2	153–163	CARDINAL
absel-311	392	1	togo	GPE
absel-311	392	2	d.f.	GPE
absel-311	392	3	1992	DATE
absel-311	394	1	10(2	DATE
absel-311	394	2	321–327	CARDINAL
absel-311	395	1	watson	PERSON
absel-311	395	2	s.f.	GPE
absel-311	395	3	b.	PERSON
absel-311	395	4	hassell	PRODUCT
absel-311	395	5	j.m. & webber	ORG
absel-311	395	6	s.a.	GPE
absel-311	395	7	2003	DATE
absel-311	396	1	2000– 2002	DATE
absel-311	397	1	21(4	DATE
absel-311	397	2	267	CARDINAL
absel-311	397	3	325	CARDINAL
absel-311	397	4	watson	PERSON
absel-311	397	5	s.f.	GPE
absel-311	397	6	b.	PERSON
absel-311	397	7	hassell	PRODUCT
absel-311	397	8	j.m. & webber	ORG
absel-311	397	9	s.a.	GPE
absel-311	397	10	2007	DATE
absel-311	398	1	2003– 2005	DATE
absel-311	399	1	25(1-2	CARDINAL
absel-311	400	1	williams	PERSON
absel-311	400	2	d.z.	GPE
absel-311	400	3	1994	DATE
absel-311	401	1	us	GPE
absel-311	402	1	j. o. burns	ORG
absel-311	402	2	b. e. needles	PERSON
absel-311	403	1	the 21st century	DATE
absel-311	404	1	new york	GPE
absel-311	404	2	pergamon press	ORG
absel-311	405	1	m. (	PERSON
absel-311	405	2	2004	DATE
absel-311	407	1	683833	DATE
absel-311	407	2	~branches=13 v1313(2	PERSON
absel-311	407	3	231–250	CARDINAL
absel-311	407	4	37	CARDINAL
absel-311	407	5	2010	DATE
absel-311	410	1	japan	GPE
absel-311	410	2	china	GPE
absel-311	410	3	russia	GPE
absel-311	410	4	yokohama national university checking financial balance	ORG
absel-311	413	1	geo	ORG