id	sid	tid	token	lemma	pos
absel-2624	1	1	simulation	simulation	NOUN
absel-2624	1	2	an	an	DET
absel-2624	1	3	advantage	advantage	NOUN
absel-2624	1	4	for	for	ADP
absel-2624	1	5	accounting	accounting	NOUN
absel-2624	1	6	research	research	NOUN
absel-2624	1	7	insights	insight	NOUN
absel-2624	1	8	into	into	ADP
absel-2624	1	9	experiential	experiential	ADJ
absel-2624	1	10	pedagogy	pedagogy	NOUN
absel-2624	1	11	,	,	PUNCT
absel-2624	1	12	volume	volume	NOUN
absel-2624	1	13	6	6	NUM
absel-2624	1	14	,	,	PUNCT
absel-2624	1	15	1979	1979	NUM
absel-2624	1	16	295	295	NUM
absel-2624	1	17	simulation	simulation	NOUN
absel-2624	1	18	an	an	DET
absel-2624	1	19	advantage	advantage	NOUN
absel-2624	1	20	for	for	ADP
absel-2624	1	21	accounting	accounting	NOUN
absel-2624	1	22	research	research	NOUN
absel-2624	1	23	linda	linda	PROPN
absel-2624	1	24	m.	m.	PROPN
absel-2624	1	25	marquis	marquis	PROPN
absel-2624	1	26	,	,	PUNCT
absel-2624	1	27	tennessee	tennessee	PROPN
absel-2624	1	28	technological	technological	PROPN
absel-2624	1	29	university	university	NOUN
absel-2624	1	30	abstract	abstract	NOUN
absel-2624	1	31	the	the	DET
absel-2624	1	32	use	use	NOUN
absel-2624	1	33	of	of	ADP
absel-2624	1	34	accounting	accounting	NOUN
absel-2624	1	35	data	datum	NOUN
absel-2624	1	36	in	in	ADP
absel-2624	1	37	research	research	NOUN
absel-2624	1	38	has	have	AUX
absel-2624	1	39	presented	present	VERB
absel-2624	1	40	some	some	DET
absel-2624	1	41	problems	problem	NOUN
absel-2624	1	42	in	in	ADP
absel-2624	1	43	the	the	DET
absel-2624	1	44	past	past	NOUN
absel-2624	1	45	.	.	PUNCT
absel-2624	2	1	simulation	simulation	NOUN
absel-2624	2	2	has	have	AUX
absel-2624	2	3	been	be	AUX
absel-2624	2	4	used	use	VERB
absel-2624	2	5	in	in	ADP
absel-2624	2	6	other	other	ADJ
absel-2624	2	7	areas	area	NOUN
absel-2624	2	8	of	of	ADP
absel-2624	2	9	accounting	accounting	NOUN
absel-2624	2	10	and	and	CCONJ
absel-2624	2	11	the	the	DET
absel-2624	2	12	next	next	ADJ
absel-2624	2	13	logical	logical	ADJ
absel-2624	2	14	extension	extension	NOUN
absel-2624	2	15	is	be	AUX
absel-2624	2	16	the	the	DET
absel-2624	2	17	use	use	NOUN
absel-2624	2	18	of	of	ADP
absel-2624	2	19	simulated	simulated	ADJ
absel-2624	2	20	accounting	accounting	NOUN
absel-2624	2	21	populations	population	NOUN
absel-2624	2	22	.	.	PUNCT
absel-2624	3	1	an	an	DET
absel-2624	3	2	example	example	NOUN
absel-2624	3	3	of	of	ADP
absel-2624	3	4	a	a	DET
absel-2624	3	5	situation	situation	NOUN
absel-2624	3	6	involving	involve	VERB
absel-2624	3	7	simulation	simulation	NOUN
absel-2624	3	8	and	and	CCONJ
absel-2624	3	9	some	some	PRON
absel-2624	3	10	of	of	ADP
absel-2624	3	11	the	the	DET
absel-2624	3	12	factors	factor	NOUN
absel-2624	3	13	involved	involve	VERB
absel-2624	3	14	is	be	AUX
absel-2624	3	15	presented	present	VERB
absel-2624	3	16	to	to	PART
absel-2624	3	17	illustrate	illustrate	VERB
absel-2624	3	18	the	the	DET
absel-2624	3	19	technique	technique	NOUN
absel-2624	3	20	.	.	PUNCT
absel-2624	4	1	introduction	introduction	NOUN
absel-2624	4	2	one	one	NUM
absel-2624	4	3	of	of	ADP
absel-2624	4	4	the	the	DET
absel-2624	4	5	problems	problem	NOUN
absel-2624	4	6	of	of	ADP
absel-2624	4	7	research	research	NOUN
absel-2624	4	8	is	be	AUX
absel-2624	4	9	the	the	DET
absel-2624	4	10	availability	availability	NOUN
absel-2624	4	11	of	of	ADP
absel-2624	4	12	data	datum	NOUN
absel-2624	4	13	.	.	PUNCT
absel-2624	5	1	for	for	ADP
absel-2624	5	2	accountants	accountant	NOUN
absel-2624	5	3	,	,	PUNCT
absel-2624	5	4	this	this	DET
absel-2624	5	5	problem	problem	NOUN
absel-2624	5	6	in	in	ADP
absel-2624	5	7	relation	relation	NOUN
absel-2624	5	8	to	to	ADP
absel-2624	5	9	accounting	accounting	NOUN
absel-2624	5	10	populations	population	NOUN
absel-2624	5	11	is	be	AUX
absel-2624	5	12	especially	especially	ADV
absel-2624	5	13	acute	acute	ADJ
absel-2624	5	14	.	.	PUNCT
absel-2624	6	1	finding	find	VERB
absel-2624	6	2	“	"	PUNCT
absel-2624	6	3	live	live	ADJ
absel-2624	6	4	’	'	PUNCT
absel-2624	6	5	information	information	NOUN
absel-2624	6	6	for	for	ADP
absel-2624	6	7	research	research	NOUN
absel-2624	6	8	purposes	purpose	NOUN
absel-2624	6	9	is	be	AUX
absel-2624	6	10	a	a	DET
absel-2624	6	11	difficult	difficult	ADJ
absel-2624	6	12	task	task	NOUN
absel-2624	6	13	at	at	ADV
absel-2624	6	14	best	well	ADV
absel-2624	6	15	.	.	PUNCT
absel-2624	7	1	if	if	SCONJ
absel-2624	7	2	the	the	DET
absel-2624	7	3	‘	'	PUNCT
absel-2624	7	4	live	live	ADJ
absel-2624	7	5	”	"	PUNCT
absel-2624	7	6	data	datum	NOUN
absel-2624	7	7	is	be	AUX
absel-2624	7	8	available	available	ADJ
absel-2624	7	9	,	,	PUNCT
absel-2624	7	10	establishing	establish	VERB
absel-2624	7	11	familiarity	familiarity	NOUN
absel-2624	7	12	with	with	ADP
absel-2624	7	13	this	this	DET
absel-2624	7	14	data	data	NOUN
absel-2624	7	15	is	be	AUX
absel-2624	7	16	a	a	DET
absel-2624	7	17	complex	complex	ADJ
absel-2624	7	18	task	task	NOUN
absel-2624	7	19	.	.	PUNCT
absel-2624	8	1	simulation	simulation	NOUN
absel-2624	8	2	techniques	technique	NOUN
absel-2624	8	3	can	can	AUX
absel-2624	8	4	provide	provide	VERB
absel-2624	8	5	an	an	DET
absel-2624	8	6	acceptable	acceptable	ADJ
absel-2624	8	7	alternative	alternative	NOUN
absel-2624	8	8	to	to	ADP
absel-2624	8	9	the	the	DET
absel-2624	8	10	problem	problem	NOUN
absel-2624	8	11	of	of	ADP
absel-2624	8	12	employing	employ	VERB
absel-2624	8	13	accounting	accounting	NOUN
absel-2624	8	14	data	datum	NOUN
absel-2624	8	15	in	in	ADP
absel-2624	8	16	research	research	NOUN
absel-2624	8	17	.	.	PUNCT
absel-2624	9	1	the	the	DET
absel-2624	9	2	purpose	purpose	NOUN
absel-2624	9	3	of	of	ADP
absel-2624	9	4	this	this	DET
absel-2624	9	5	paper	paper	NOUN
absel-2624	9	6	is	be	AUX
absel-2624	9	7	to	to	PART
absel-2624	9	8	justify	justify	VERB
absel-2624	9	9	the	the	DET
absel-2624	9	10	use	use	NOUN
absel-2624	9	11	of	of	ADP
absel-2624	9	12	the	the	DET
absel-2624	9	13	simulation	simulation	NOUN
absel-2624	9	14	procedure	procedure	NOUN
absel-2624	9	15	and	and	CCONJ
absel-2624	9	16	to	to	PART
absel-2624	9	17	provide	provide	VERB
absel-2624	9	18	an	an	DET
absel-2624	9	19	illustration	illustration	NOUN
absel-2624	9	20	of	of	ADP
absel-2624	9	21	a	a	DET
absel-2624	9	22	design	design	NOUN
absel-2624	9	23	for	for	ADP
absel-2624	9	24	several	several	ADJ
absel-2624	9	25	accounting	accounting	NOUN
absel-2624	9	26	populations	population	NOUN
absel-2624	9	27	.	.	PUNCT
absel-2624	10	1	justification	justification	NOUN
absel-2624	10	2	hammersley	hammersley	NOUN
absel-2624	10	3	and	and	CCONJ
absel-2624	10	4	handscomb	handscomb	NOUN
absel-2624	10	5	,	,	PUNCT
absel-2624	10	6	in	in	ADP
absel-2624	10	7	a	a	DET
absel-2624	10	8	monograph	monograph	NOUN
absel-2624	10	9	on	on	ADP
absel-2624	10	10	monte	monte	PROPN
absel-2624	10	11	carlo	carlo	PROPN
absel-2624	10	12	methods	method	NOUN
absel-2624	10	13	,	,	PUNCT
absel-2624	10	14	mentioned	mention	VERB
absel-2624	10	15	that	that	SCONJ
absel-2624	10	16	one	one	NUM
absel-2624	10	17	of	of	ADP
absel-2624	10	18	the	the	DET
absel-2624	10	19	principle	principle	ADJ
absel-2624	10	20	forms	form	NOUN
absel-2624	10	21	of	of	ADP
absel-2624	10	22	monte	monte	PROPN
absel-2624	10	23	carlo	carlo	PROPN
absel-2624	10	24	is	be	AUX
absel-2624	10	25	characterized	characterize	VERB
absel-2624	10	26	by	by	ADP
absel-2624	10	27	a	a	DET
absel-2624	10	28	fairly	fairly	ADV
absel-2624	10	29	simple	simple	ADJ
absel-2624	10	30	general	general	ADJ
absel-2624	10	31	structure	structure	NOUN
absel-2624	10	32	overlaid	overlay	VERB
absel-2624	10	33	with	with	ADP
absel-2624	10	34	a	a	DET
absel-2624	10	35	mass	mass	NOUN
absel-2624	10	36	of	of	ADP
absel-2624	10	37	small	small	ADJ
absel-2624	10	38	and	and	CCONJ
absel-2624	10	39	particular	particular	ADJ
absel-2624	10	40	details	detail	NOUN
absel-2624	10	41	[	[	X
absel-2624	10	42	2	2	NUM
absel-2624	10	43	,	,	PUNCT
absel-2624	10	44	p.	p.	NOUN
absel-2624	10	45	43	43	NUM
absel-2624	10	46	]	]	PUNCT
absel-2624	10	47	.	.	PUNCT
absel-2624	11	1	accounting	accounting	NOUN
absel-2624	11	2	populations	population	NOUN
absel-2624	11	3	may	may	AUX
absel-2624	11	4	be	be	AUX
absel-2624	11	5	classified	classify	VERB
absel-2624	11	6	in	in	ADP
absel-2624	11	7	this	this	DET
absel-2624	11	8	pattern	pattern	NOUN
absel-2624	11	9	.	.	PUNCT
absel-2624	12	1	the	the	DET
absel-2624	12	2	actual	actual	ADJ
absel-2624	12	3	populations	population	NOUN
absel-2624	12	4	are	be	AUX
absel-2624	12	5	not	not	PART
absel-2624	12	6	easily	easily	ADV
absel-2624	12	7	studied	study	VERB
absel-2624	12	8	as	as	ADP
absel-2624	12	9	general	general	ADJ
absel-2624	12	10	models	model	NOUN
absel-2624	12	11	,	,	PUNCT
absel-2624	12	12	but	but	CCONJ
absel-2624	12	13	populations	population	NOUN
absel-2624	12	14	may	may	AUX
absel-2624	12	15	easily	easily	ADV
absel-2624	12	16	be	be	AUX
absel-2624	12	17	simulated	simulate	VERB
absel-2624	12	18	.	.	PUNCT
absel-2624	13	1	in	in	ADP
absel-2624	13	2	addition	addition	NOUN
absel-2624	13	3	to	to	ADP
absel-2624	13	4	the	the	DET
absel-2624	13	5	ease	ease	NOUN
absel-2624	13	6	of	of	ADP
absel-2624	13	7	formulation	formulation	NOUN
absel-2624	13	8	,	,	PUNCT
absel-2624	13	9	monte	monte	PROPN
absel-2624	13	10	carlo	carlo	PROPN
absel-2624	13	11	methods	method	NOUN
absel-2624	13	12	also	also	ADV
absel-2624	13	13	have	have	VERB
absel-2624	13	14	the	the	DET
absel-2624	13	15	advantages	advantage	NOUN
absel-2624	13	16	of	of	ADP
absel-2624	13	17	operating	operate	VERB
absel-2624	13	18	in	in	ADP
absel-2624	13	19	a	a	DET
absel-2624	13	20	totally	totally	ADV
absel-2624	13	21	controlled	control	VERB
absel-2624	13	22	environment	environment	NOUN
absel-2624	13	23	,	,	PUNCT
absel-2624	13	24	of	of	ADP
absel-2624	13	25	omitting	omit	VERB
absel-2624	13	26	extraneous	extraneous	ADJ
absel-2624	13	27	,	,	PUNCT
absel-2624	13	28	undocumented	undocumented	ADJ
absel-2624	13	29	variables	variable	NOUN
absel-2624	13	30	,	,	PUNCT
absel-2624	13	31	and	and	CCONJ
absel-2624	13	32	of	of	ADP
absel-2624	13	33	monitoring	monitor	VERB
absel-2624	13	34	the	the	DET
absel-2624	13	35	situation	situation	NOUN
absel-2624	13	36	with	with	ADP
absel-2624	13	37	certainty	certainty	PROPN
absel-2624	13	38	.	.	PUNCT
absel-2624	14	1	specifically	specifically	ADV
absel-2624	14	2	within	within	ADP
absel-2624	14	3	the	the	DET
absel-2624	14	4	field	field	NOUN
absel-2624	14	5	of	of	ADP
absel-2624	14	6	accounting	accounting	NOUN
absel-2624	14	7	,	,	PUNCT
absel-2624	14	8	monte	monte	PROPN
absel-2624	14	9	carlo	carlo	PROPN
absel-2624	14	10	studies	study	NOUN
absel-2624	14	11	have	have	AUX
absel-2624	14	12	been	be	AUX
absel-2624	14	13	applied	apply	VERB
absel-2624	14	14	and	and	CCONJ
absel-2624	14	15	accepted	accept	VERB
absel-2624	14	16	by	by	ADP
absel-2624	14	17	the	the	DET
absel-2624	14	18	professional	professional	ADJ
absel-2624	14	19	community	community	NOUN
absel-2624	14	20	.	.	PUNCT
absel-2624	15	1	mattesich	mattesich	PROPN
absel-2624	16	1	[	[	X
absel-2624	16	2	4	4	NUM
absel-2624	16	3	,	,	PUNCT
absel-2624	16	4	5	5	NUM
absel-2624	16	5	]	]	PUNCT
absel-2624	16	6	introduced	introduce	VERB
absel-2624	16	7	simulation	simulation	NOUN
absel-2624	16	8	to	to	ADP
absel-2624	16	9	the	the	DET
absel-2624	16	10	topic	topic	NOUN
absel-2624	16	11	of	of	ADP
absel-2624	16	12	budgeting	budgeting	NOUN
absel-2624	16	13	.	.	PUNCT
absel-2624	17	1	in	in	ADP
absel-2624	17	2	justifying	justify	VERB
absel-2624	17	3	his	his	PRON
absel-2624	17	4	use	use	NOUN
absel-2624	17	5	of	of	ADP
absel-2624	17	6	simulation	simulation	NOUN
absel-2624	17	7	,	,	PUNCT
absel-2624	17	8	mattesich	mattesich	PROPN
absel-2624	17	9	compared	compare	VERB
absel-2624	17	10	the	the	DET
absel-2624	17	11	technique	technique	NOUN
absel-2624	17	12	to	to	ADP
absel-2624	17	13	the	the	DET
absel-2624	17	14	use	use	NOUN
absel-2624	17	15	of	of	ADP
absel-2624	17	16	a	a	DET
absel-2624	17	17	wind	wind	NOUN
absel-2624	17	18	tunnel	tunnel	NOUN
absel-2624	17	19	by	by	ADP
absel-2624	17	20	a	a	DET
absel-2624	17	21	physical	physical	ADJ
absel-2624	17	22	scientist	scientist	NOUN
absel-2624	17	23	.	.	PUNCT
absel-2624	18	1	in	in	ADP
absel-2624	18	2	the	the	DET
absel-2624	18	3	physical	physical	ADJ
absel-2624	18	4	sciences	science	NOUN
absel-2624	18	5	,	,	PUNCT
absel-2624	18	6	one	one	PRON
absel-2624	18	7	can	can	AUX
absel-2624	18	8	not	not	PART
absel-2624	18	9	always	always	ADV
absel-2624	18	10	control	control	VERB
absel-2624	18	11	the	the	DET
absel-2624	18	12	environment	environment	NOUN
absel-2624	18	13	so	so	SCONJ
absel-2624	18	14	an	an	DET
absel-2624	18	15	artificial	artificial	ADJ
absel-2624	18	16	,	,	PUNCT
absel-2624	18	17	environment	environment	NOUN
absel-2624	18	18	(	(	PUNCT
absel-2624	18	19	i.e.	i.e.	X
absel-2624	18	20	,	,	PUNCT
absel-2624	18	21	the	the	DET
absel-2624	18	22	wind	wind	NOUN
absel-2624	18	23	tunnel	tunnel	NOUN
absel-2624	18	24	)	)	PUNCT
absel-2624	18	25	is	be	AUX
absel-2624	18	26	created	create	VERB
absel-2624	18	27	.	.	PUNCT
absel-2624	19	1	likewise	likewise	ADV
absel-2624	19	2	,	,	PUNCT
absel-2624	19	3	in	in	ADP
absel-2624	19	4	behavioral	behavioral	ADJ
absel-2624	19	5	sciences	science	NOUN
absel-2624	19	6	,	,	PUNCT
absel-2624	19	7	the	the	DET
absel-2624	19	8	environment	environment	NOUN
absel-2624	19	9	is	be	AUX
absel-2624	19	10	unpredictable	unpredictable	ADJ
absel-2624	19	11	,	,	PUNCT
absel-2624	19	12	thus	thus	ADV
absel-2624	19	13	the	the	DET
absel-2624	19	14	behavioral	behavioral	ADJ
absel-2624	19	15	scientist	scientist	NOUN
absel-2624	19	16	needs	need	VERB
absel-2624	19	17	some	some	DET
absel-2624	19	18	tool	tool	NOUN
absel-2624	19	19	to	to	PART
absel-2624	19	20	create	create	VERB
absel-2624	19	21	a	a	DET
absel-2624	19	22	controlled	control	VERB
absel-2624	19	23	surrounding	surrounding	NOUN
absel-2624	19	24	for	for	ADP
absel-2624	19	25	his	his	PRON
absel-2624	19	26	experiments	experiment	NOUN
absel-2624	19	27	.	.	PUNCT
absel-2624	20	1	the	the	DET
absel-2624	20	2	tool	tool	NOUN
absel-2624	20	3	,	,	PUNCT
absel-2624	20	4	mattesich	mattesich	PROPN
absel-2624	20	5	suggested	suggest	VERB
absel-2624	20	6	,	,	PUNCT
absel-2624	20	7	is	be	AUX
absel-2624	20	8	simulation	simulation	NOUN
absel-2624	20	9	.	.	PUNCT
absel-2624	21	1	‘	'	PUNCT
absel-2624	21	2	such	such	ADJ
absel-2624	21	3	experiments	experiment	NOUN
absel-2624	21	4	(	(	PUNCT
absel-2624	21	5	simulations	simulation	NOUN
absel-2624	21	6	)	)	PUNCT
absel-2624	21	7	.	.	PUNCT
absel-2624	21	8	.	.	PUNCT
absel-2624	21	9	.	.	PUNCT
absel-2624	22	1	do	do	AUX
absel-2624	22	2	enable	enable	VERB
absel-2624	22	3	.	.	PUNCT
absel-2624	22	4	.	.	PUNCT
absel-2624	22	5	.	.	PUNCT
absel-2624	23	1	the	the	DET
absel-2624	23	2	mental	mental	ADJ
absel-2624	23	3	reproduction	reproduction	NOUN
absel-2624	23	4	of	of	ADP
absel-2624	23	5	a	a	DET
absel-2624	23	6	large	large	ADJ
absel-2624	23	7	number	number	NOUN
absel-2624	23	8	of	of	ADP
absel-2624	23	9	alternative	alternative	ADJ
absel-2624	23	10	situations	situation	NOUN
absel-2624	23	11	and	and	CCONJ
absel-2624	23	12	thus	thus	ADV
absel-2624	23	13	help	help	VERB
absel-2624	23	14	to	to	PART
absel-2624	23	15	determine	determine	VERB
absel-2624	23	16	satisfactory	satisfactory	ADJ
absel-2624	23	17	if	if	SCONJ
absel-2624	23	18	not	not	PART
absel-2624	23	19	approximately	approximately	ADV
absel-2624	23	20	optimal	optimal	ADJ
absel-2624	23	21	solutions	solution	NOUN
absel-2624	23	22	.	.	PUNCT
absel-2624	23	23	"	"	PUNCT
absel-2624	24	1	[	[	X
absel-2624	24	2	5	5	NUM
absel-2624	24	3	,	,	PUNCT
absel-2624	24	4	p.	p.	NOUN
absel-2624	24	5	386	386	NUM
absel-2624	24	6	]	]	PUNCT
absel-2624	24	7	neter	neter	ADJ
absel-2624	24	8	and	and	CCONJ
absel-2624	24	9	loebbecke	loebbecke	ADJ
absel-2624	25	1	[	[	X
absel-2624	25	2	61	61	NUM
absel-2624	25	3	used	use	VERB
absel-2624	25	4	‘	'	PUNCT
absel-2624	25	5	real	real	ADJ
absel-2624	25	6	accounting	accounting	NOUN
absel-2624	25	7	data	datum	NOUN
absel-2624	25	8	as	as	ADP
absel-2624	25	9	the	the	DET
absel-2624	25	10	base	base	NOUN
absel-2624	25	11	for	for	ADP
absel-2624	25	12	their	their	PRON
absel-2624	25	13	study	study	NOUN
absel-2624	25	14	of	of	ADP
absel-2624	25	15	the	the	DET
absel-2624	25	16	behavior	behavior	NOUN
absel-2624	25	17	of	of	ADP
absel-2624	25	18	major	major	ADJ
absel-2624	25	19	statistical	statistical	ADJ
absel-2624	25	20	estimators	estimator	NOUN
absel-2624	25	21	.	.	PUNCT
absel-2624	26	1	however	however	ADV
absel-2624	26	2	,	,	PUNCT
absel-2624	26	3	the	the	DET
absel-2624	26	4	‘	'	PUNCT
absel-2624	26	5	study	study	NOUN
absel-2624	26	6	”	"	PUNCT
absel-2624	26	7	populations	population	NOUN
absel-2624	26	8	appeared	appear	VERB
absel-2624	26	9	to	to	PART
absel-2624	26	10	have	have	AUX
absel-2624	26	11	been	be	AUX
absel-2624	26	12	manipulated	manipulate	VERB
absel-2624	26	13	with	with	ADP
absel-2624	26	14	the	the	DET
absel-2624	26	15	use	use	NOUN
absel-2624	26	16	of	of	ADP
absel-2624	26	17	simulation	simulation	NOUN
absel-2624	26	18	techniques	technique	NOUN
absel-2624	26	19	.	.	PUNCT
absel-2624	27	1	neter	neter	PROPN
absel-2624	27	2	and	and	CCONJ
absel-2624	27	3	loebbecke	loebbecke	PROPN
absel-2624	27	4	explained	explain	VERB
absel-2624	27	5	:	:	PUNCT
absel-2624	27	6	“	"	PUNCT
absel-2624	27	7	...	...	PUNCT
absel-2624	27	8	several	several	ADJ
absel-2624	27	9	study	study	NOUN
absel-2624	27	10	populations	population	NOUN
absel-2624	27	11	with	with	ADP
absel-2624	27	12	a	a	DET
absel-2624	27	13	variety	variety	NOUN
absel-2624	27	14	of	of	ADP
absel-2624	27	15	error	error	NOUN
absel-2624	27	16	rates	rate	NOUN
absel-2624	27	17	were	be	AUX
absel-2624	27	18	created	create	VERB
absel-2624	27	19	.	.	PUNCT
absel-2624	28	1	this	this	PRON
absel-2624	28	2	was	be	AUX
absel-2624	28	3	done	do	VERB
absel-2624	28	4	by	by	ADP
absel-2624	28	5	utilizing	utilize	VERB
absel-2624	28	6	the	the	DET
absel-2624	28	7	error	error	NOUN
absel-2624	28	8	pattern	pattern	NOUN
absel-2624	28	9	actually	actually	ADV
absel-2624	28	10	found	find	VERB
absel-2624	28	11	to	to	PART
absel-2624	28	12	assign	assign	VERB
absel-2624	28	13	errors	error	NOUN
absel-2624	28	14	at	at	ADP
absel-2624	28	15	random	random	ADJ
absel-2624	28	16	to	to	ADP
absel-2624	28	17	the	the	DET
absel-2624	28	18	audit	audit	NOUN
absel-2624	28	19	emits	emit	NOUN
absel-2624	28	20	in	in	ADP
absel-2624	28	21	the	the	DET
absel-2624	28	22	populations	population	NOUN
absel-2624	28	23	to	to	PART
absel-2624	28	24	achieve	achieve	VERB
absel-2624	28	25	the	the	DET
absel-2624	28	26	specified	specify	VERB
absel-2624	28	27	error	error	NOUN
absel-2624	28	28	rate	rate	NOUN
absel-2624	28	29	.	.	PUNCT
absel-2624	28	30	”	"	PUNCT
absel-2624	29	1	[	[	X
absel-2624	29	2	6	6	NUM
absel-2624	29	3	,	,	PUNCT
absel-2624	29	4	p.	p.	NOUN
absel-2624	29	5	71	71	NUM
absel-2624	29	6	no	no	DET
absel-2624	29	7	further	further	ADJ
absel-2624	29	8	detail	detail	NOUN
absel-2624	29	9	was	be	AUX
absel-2624	29	10	presented	present	VERB
absel-2624	29	11	into	into	ADP
absel-2624	29	12	the	the	DET
absel-2624	29	13	process	process	NOUN
absel-2624	29	14	of	of	ADP
absel-2624	29	15	assigning	assign	VERB
absel-2624	29	16	additional	additional	ADJ
absel-2624	29	17	errors	error	NOUN
absel-2624	29	18	but	but	CCONJ
absel-2624	29	19	the	the	DET
absel-2624	29	20	technique	technique	NOUN
absel-2624	29	21	appears	appear	VERB
absel-2624	29	22	to	to	PART
absel-2624	29	23	be	be	AUX
absel-2624	29	24	a	a	DET
absel-2624	29	25	simulation	simulation	NOUN
absel-2624	29	26	procedure	procedure	NOUN
absel-2624	29	27	.	.	PUNCT
absel-2624	30	1	in	in	ADP
absel-2624	30	2	1976	1976	NUM
absel-2624	30	3	,	,	PUNCT
absel-2624	30	4	magee	magee	PROPN
absel-2624	30	5	used	use	VERB
absel-2624	30	6	simulation	simulation	NOUN
absel-2624	30	7	procedures	procedure	NOUN
absel-2624	30	8	to	to	PART
absel-2624	30	9	analyze	analyze	VERB
absel-2624	30	10	alternative	alternative	ADJ
absel-2624	30	11	cost	cost	NOUN
absel-2624	30	12	variance	variance	NOUN
absel-2624	30	13	investigation	investigation	NOUN
absel-2624	30	14	models	model	NOUN
absel-2624	30	15	.	.	PUNCT
absel-2624	31	1	magee	magee	PROPN
absel-2624	31	2	noted	note	VERB
absel-2624	31	3	that	that	SCONJ
absel-2624	31	4	although	although	SCONJ
absel-2624	31	5	analytic	analytic	ADJ
absel-2624	31	6	methods	method	NOUN
absel-2624	31	7	are	be	AUX
absel-2624	31	8	usually	usually	ADV
absel-2624	31	9	preferable	preferable	ADJ
absel-2624	31	10	,	,	PUNCT
absel-2624	31	11	these	these	DET
absel-2624	31	12	methods	method	NOUN
absel-2624	31	13	are	be	AUX
absel-2624	31	14	not	not	PART
absel-2624	31	15	always	always	ADV
absel-2624	31	16	feasible	feasible	ADJ
absel-2624	31	17	.	.	PUNCT
absel-2624	32	1	however	however	ADV
absel-2624	32	2	,	,	PUNCT
absel-2624	32	3	in	in	ADP
absel-2624	32	4	using	use	VERB
absel-2624	32	5	simulation	simulation	NOUN
absel-2624	32	6	and	and	CCONJ
absel-2624	32	7	“	"	PUNCT
absel-2624	32	8	by	by	ADP
absel-2624	32	9	using	use	VERB
absel-2624	32	10	the	the	DET
absel-2624	32	11	same	same	ADJ
absel-2624	32	12	sequence	sequence	NOUN
absel-2624	32	13	of	of	ADP
absel-2624	32	14	random	random	ADJ
absel-2624	32	15	members	member	NOUN
absel-2624	32	16	,	,	PUNCT
absel-2624	32	17	the	the	DET
absel-2624	32	18	various	various	ADJ
absel-2624	32	19	models	model	NOUN
absel-2624	32	20	can	can	AUX
absel-2624	32	21	be	be	AUX
absel-2624	32	22	tested	test	VERB
absel-2624	32	23	on	on	ADP
absel-2624	32	24	similar	similar	ADJ
absel-2624	32	25	..	..	PUNCT
absel-2624	33	1	.data	.data	X
absel-2624	33	2	,	,	PUNCT
absel-2624	33	3	facilitating	facilitate	VERB
absel-2624	33	4	comparisons	comparison	NOUN
absel-2624	33	5	among	among	ADP
absel-2624	33	6	models	model	NOUN
absel-2624	33	7	.	.	PUNCT
absel-2624	33	8	”	"	PUNCT
absel-2624	34	1	[	[	X
absel-2624	34	2	3	3	NUM
absel-2624	34	3	,	,	PUNCT
absel-2624	34	4	p.	p.	NOUN
absel-2624	34	5	532	532	NUM
absel-2624	34	6	]	]	PUNCT
absel-2624	34	7	thus	thus	ADV
absel-2624	34	8	,	,	PUNCT
absel-2624	34	9	the	the	DET
absel-2624	34	10	use	use	NOUN
absel-2624	34	11	of	of	ADP
absel-2624	34	12	simulation	simulation	NOUN
absel-2624	34	13	(	(	PUNCT
absel-2624	34	14	specifically	specifically	ADV
absel-2624	34	15	,	,	PUNCT
absel-2624	34	16	monte	monte	PROPN
absel-2624	34	17	carlo	carlo	PROPN
absel-2624	34	18	methods	method	NOUN
absel-2624	34	19	)	)	PUNCT
absel-2624	34	20	has	have	AUX
absel-2624	34	21	been	be	AUX
absel-2624	34	22	accepted	accept	VERB
absel-2624	34	23	and	and	CCONJ
absel-2624	34	24	approved	approve	VERB
absel-2624	34	25	,	,	PUNCT
absel-2624	34	26	particularly	particularly	ADV
absel-2624	34	27	in	in	ADP
absel-2624	34	28	situations	situation	NOUN
absel-2624	34	29	of	of	ADP
absel-2624	34	30	voluminous	voluminous	ADJ
absel-2624	34	31	data	datum	NOUN
absel-2624	34	32	and	and	CCONJ
absel-2624	34	33	excessively	excessively	ADV
absel-2624	34	34	detailed	detailed	ADJ
absel-2624	34	35	models	model	NOUN
absel-2624	34	36	.	.	PUNCT
absel-2624	35	1	simulation	simulation	NOUN
absel-2624	35	2	design	design	NOUN
absel-2624	35	3	example	example	NOUN
absel-2624	35	4	in	in	ADP
absel-2624	35	5	developing	develop	VERB
absel-2624	35	6	a	a	DET
absel-2624	35	7	simulation	simulation	NOUN
absel-2624	35	8	(	(	PUNCT
absel-2624	35	9	and	and	CCONJ
absel-2624	35	10	in	in	ADP
absel-2624	35	11	presenting	present	VERB
absel-2624	35	12	this	this	DET
absel-2624	35	13	example	example	NOUN
absel-2624	35	14	)	)	PUNCT
absel-2624	35	15	clear	clear	ADJ
absel-2624	35	16	statement	statement	NOUN
absel-2624	35	17	should	should	AUX
absel-2624	35	18	be	be	AUX
absel-2624	35	19	made	make	VERB
absel-2624	35	20	as	as	ADP
absel-2624	35	21	to	to	ADP
absel-2624	35	22	the	the	DET
absel-2624	35	23	use	use	NOUN
absel-2624	35	24	of	of	ADP
absel-2624	35	25	the	the	DET
absel-2624	35	26	simulation	simulation	NOUN
absel-2624	35	27	and	and	CCONJ
absel-2624	35	28	the	the	DET
absel-2624	35	29	form	form	NOUN
absel-2624	35	30	the	the	DET
absel-2624	35	31	simulated	simulate	VERB
absel-2624	35	32	information	information	NOUN
absel-2624	35	33	should	should	AUX
absel-2624	35	34	take	take	VERB
absel-2624	35	35	.	.	PUNCT
absel-2624	36	1	for	for	ADP
absel-2624	36	2	this	this	DET
absel-2624	36	3	example	example	NOUN
absel-2624	36	4	the	the	DET
absel-2624	36	5	accounting	accounting	NOUN
absel-2624	36	6	populations	population	NOUN
absel-2624	36	7	are	be	AUX
absel-2624	36	8	being	be	AUX
absel-2624	36	9	simulated	simulate	VERB
absel-2624	36	10	to	to	PART
absel-2624	36	11	test	test	VERB
absel-2624	36	12	the	the	DET
absel-2624	36	13	effects	effect	NOUN
absel-2624	36	14	of	of	ADP
absel-2624	36	15	errors	error	NOUN
absel-2624	36	16	in	in	ADP
absel-2624	36	17	the	the	DET
absel-2624	36	18	populations	population	NOUN
absel-2624	36	19	.	.	PUNCT
absel-2624	37	1	in	in	ADP
absel-2624	37	2	the	the	DET
absel-2624	37	3	last	last	ADJ
absel-2624	37	4	ten	ten	NUM
absel-2624	37	5	years	year	NOUN
absel-2624	37	6	,	,	PUNCT
absel-2624	37	7	researchers	researcher	NOUN
absel-2624	37	8	have	have	AUX
absel-2624	37	9	advocated	advocate	VERB
absel-2624	37	10	the	the	DET
absel-2624	37	11	use	use	NOUN
absel-2624	37	12	of	of	ADP
absel-2624	37	13	operations	operation	NOUN
absel-2624	37	14	research	research	NOUN
absel-2624	37	15	techniques	technique	NOUN
absel-2624	37	16	and	and	CCONJ
absel-2624	37	17	statistical	statistical	ADJ
absel-2624	37	18	analyses	analysis	NOUN
absel-2624	37	19	in	in	ADP
absel-2624	37	20	conjunction	conjunction	NOUN
absel-2624	37	21	with	with	ADP
absel-2624	37	22	accounting	accounting	NOUN
absel-2624	37	23	information	information	NOUN
absel-2624	37	24	.	.	PUNCT
absel-2624	38	1	however	however	ADV
absel-2624	38	2	,	,	PUNCT
absel-2624	38	3	while	while	SCONJ
absel-2624	38	4	the	the	DET
absel-2624	38	5	assumptions	assumption	NOUN
absel-2624	38	6	of	of	ADP
absel-2624	38	7	the	the	DET
absel-2624	38	8	models	model	NOUN
absel-2624	38	9	have	have	AUX
absel-2624	38	10	been	be	AUX
absel-2624	38	11	stated	state	VERB
absel-2624	38	12	,	,	PUNCT
absel-2624	38	13	very	very	ADV
absel-2624	38	14	little	little	ADJ
absel-2624	38	15	testing	testing	NOUN
absel-2624	38	16	has	have	AUX
absel-2624	38	17	been	be	AUX
absel-2624	38	18	performed	perform	VERB
absel-2624	38	19	to	to	PART
absel-2624	38	20	see	see	VERB
absel-2624	38	21	if	if	SCONJ
absel-2624	38	22	accconting	accconting	NOUN
absel-2624	38	23	populations	population	NOUN
absel-2624	38	24	conform	conform	VERB
absel-2624	38	25	to	to	ADP
absel-2624	38	26	the	the	DET
absel-2624	38	27	assumptions	assumption	NOUN
absel-2624	38	28	or	or	CCONJ
absel-2624	38	29	if	if	SCONJ
absel-2624	38	30	unaudited	unaudited	ADJ
absel-2624	38	31	populations	population	NOUN
absel-2624	38	32	(	(	PUNCT
absel-2624	38	33	which	which	PRON
absel-2624	38	34	may	may	AUX
absel-2624	38	35	contain	contain	VERB
absel-2624	38	36	errors	error	NOUN
absel-2624	38	37	)	)	PUNCT
absel-2624	38	38	react	react	VERB
absel-2624	38	39	differently	differently	ADV
absel-2624	38	40	to	to	ADP
absel-2624	38	41	these	these	DET
absel-2624	38	42	models	model	NOUN
absel-2624	38	43	.	.	PUNCT
absel-2624	39	1	thus	thus	ADV
absel-2624	39	2	this	this	DET
absel-2624	39	3	example	example	NOUN
absel-2624	39	4	is	be	AUX
absel-2624	39	5	designed	design	VERB
absel-2624	39	6	to	to	PART
absel-2624	39	7	provide	provide	VERB
absel-2624	39	8	two	two	NUM
absel-2624	39	9	simulated	simulated	ADJ
absel-2624	39	10	populations	population	NOUN
absel-2624	39	11	:	:	PUNCT
absel-2624	39	12	the	the	DET
absel-2624	39	13	first	first	ADJ
absel-2624	39	14	is	be	AUX
absel-2624	39	15	the	the	DET
absel-2624	39	16	audited	audit	VERB
absel-2624	39	17	accounting	accounting	NOUN
absel-2624	39	18	population	population	NOUN
absel-2624	39	19	in	in	ADP
absel-2624	39	20	which	which	PRON
absel-2624	39	21	an	an	DET
absel-2624	39	22	auditor	auditor	NOUN
absel-2624	39	23	(	(	PUNCT
absel-2624	39	24	certified	certify	VERB
absel-2624	39	25	public	public	ADJ
absel-2624	39	26	accountant	accountant	NOUN
absel-2624	39	27	)	)	PUNCT
absel-2624	39	28	would	would	AUX
absel-2624	39	29	perceive	perceive	VERB
absel-2624	39	30	no	no	DET
absel-2624	39	31	material	material	NOUN
absel-2624	39	32	errors	error	NOUN
absel-2624	39	33	;	;	PUNCT
absel-2624	39	34	and	and	CCONJ
absel-2624	39	35	a	a	DET
absel-2624	39	36	second	second	ADJ
absel-2624	39	37	population	population	NOUN
absel-2624	39	38	,	,	PUNCT
absel-2624	39	39	referred	refer	VERB
absel-2624	39	40	to	to	ADP
absel-2624	39	41	as	as	ADP
absel-2624	39	42	the	the	DET
absel-2624	39	43	book	book	NOUN
absel-2624	39	44	value	value	NOUN
absel-2624	39	45	population	population	NOUN
absel-2624	39	46	.	.	PUNCT
absel-2624	40	1	the	the	DET
absel-2624	40	2	book	book	NOUN
absel-2624	40	3	value	value	NOUN
absel-2624	40	4	population	population	NOUN
absel-2624	40	5	does	do	AUX
absel-2624	40	6	contain	contain	VERB
absel-2624	40	7	material	material	ADJ
absel-2624	40	8	errors	error	NOUN
absel-2624	40	9	.	.	PUNCT
absel-2624	41	1	the	the	DET
absel-2624	41	2	audited	audit	VERB
absel-2624	41	3	population	population	NOUN
absel-2624	41	4	is	be	AUX
absel-2624	41	5	simulated	simulate	VERB
absel-2624	41	6	first	first	ADV
absel-2624	41	7	and	and	CCONJ
absel-2624	41	8	used	use	VERB
absel-2624	41	9	as	as	ADP
absel-2624	41	10	the	the	DET
absel-2624	41	11	base	base	NOUN
absel-2624	41	12	for	for	ADP
absel-2624	41	13	the	the	DET
absel-2624	41	14	book	book	NOUN
absel-2624	41	15	value	value	NOUN
absel-2624	41	16	population	population	NOUN
absel-2624	41	17	.	.	PUNCT
absel-2624	42	1	in	in	ADP
absel-2624	42	2	defining	define	VERB
absel-2624	42	3	the	the	DET
absel-2624	42	4	audited	audited	ADJ
absel-2624	42	5	population	population	NOUN
absel-2624	42	6	,	,	PUNCT
absel-2624	42	7	the	the	DET
absel-2624	42	8	study	study	NOUN
absel-2624	42	9	by	by	ADP
absel-2624	42	10	neter	neter	PROPN
absel-2624	42	11	and	and	CCONJ
absel-2624	42	12	loebbecke	loebbecke	ADJ
absel-2624	43	1	[	[	X
absel-2624	43	2	6	6	NUM
absel-2624	43	3	]	]	PUNCT
absel-2624	43	4	is	be	AUX
absel-2624	43	5	the	the	DET
absel-2624	43	6	prime	prime	ADJ
absel-2624	43	7	resource	resource	NOUN
absel-2624	43	8	.	.	PUNCT
absel-2624	44	1	no	no	DET
absel-2624	44	2	other	other	ADJ
absel-2624	44	3	studies	study	NOUN
absel-2624	44	4	of	of	ADP
absel-2624	44	5	actual	actual	ADJ
absel-2624	44	6	accounting	accounting	NOUN
absel-2624	44	7	populations	population	NOUN
absel-2624	44	8	surfaced	surface	VERB
absel-2624	44	9	in	in	ADP
absel-2624	44	10	preparation	preparation	NOUN
absel-2624	44	11	for	for	ADP
absel-2624	44	12	the	the	DET
absel-2624	44	13	simulation	simulation	NOUN
absel-2624	44	14	.	.	PUNCT
absel-2624	45	1	neter	neter	PROPN
absel-2624	45	2	and	and	CCONJ
absel-2624	45	3	loebbecke	loebbecke	PROPN
absel-2624	45	4	examined	examine	VERB
absel-2624	45	5	four	four	NUM
absel-2624	45	6	accounting	accounting	NOUN
absel-2624	45	7	populations	population	NOUN
absel-2624	45	8	and	and	CCONJ
absel-2624	45	9	all	all	DET
absel-2624	45	10	populations	population	NOUN
absel-2624	45	11	were	be	AUX
absel-2624	45	12	in	in	ADP
absel-2624	45	13	the	the	DET
absel-2624	45	14	gamma	gamma	NOUN
absel-2624	45	15	distributional	distributional	ADJ
absel-2624	45	16	form	form	NOUN
absel-2624	45	17	.	.	PUNCT
absel-2624	46	1	the	the	DET
absel-2624	46	2	other	other	ADJ
absel-2624	46	3	factors	factor	NOUN
absel-2624	46	4	associated	associate	VERB
absel-2624	46	5	with	with	ADP
absel-2624	46	6	the	the	DET
absel-2624	46	7	actual	actual	ADJ
absel-2624	46	8	populations	population	NOUN
absel-2624	46	9	varied	vary	VERB
absel-2624	46	10	a	a	DET
absel-2624	46	11	great	great	ADJ
absel-2624	46	12	deal	deal	NOUN
absel-2624	46	13	:	:	PUNCT
absel-2624	46	14	the	the	DET
absel-2624	46	15	mean	mean	NOUN
absel-2624	46	16	,	,	PUNCT
absel-2624	46	17	the	the	DET
absel-2624	46	18	variance	variance	NOUN
absel-2624	46	19	,	,	PUNCT
absel-2624	46	20	the	the	DET
absel-2624	46	21	kertosis	kertosis	NOUN
absel-2624	46	22	,	,	PUNCT
absel-2624	46	23	and	and	CCONJ
absel-2624	46	24	the	the	DET
absel-2624	46	25	skewness	skewness	NOUN
absel-2624	46	26	.	.	PUNCT
absel-2624	47	1	thus	thus	ADV
absel-2624	47	2	,	,	PUNCT
absel-2624	47	3	the	the	DET
absel-2624	47	4	simulation	simulation	NOUN
absel-2624	47	5	used	use	VERB
absel-2624	47	6	the	the	DET
absel-2624	47	7	gamma	gamma	NOUN
absel-2624	47	8	distribution	distribution	NOUN
absel-2624	47	9	for	for	ADP
absel-2624	47	10	generating	generate	VERB
absel-2624	47	11	the	the	DET
absel-2624	47	12	audited	audit	VERB
absel-2624	47	13	population	population	NOUN
absel-2624	47	14	values	value	NOUN
absel-2624	47	15	but	but	CCONJ
absel-2624	47	16	did	do	AUX
absel-2624	47	17	not	not	PART
absel-2624	47	18	follow	follow	VERB
absel-2624	47	19	any	any	DET
absel-2624	47	20	particular	particular	ADJ
absel-2624	47	21	pattern	pattern	NOUN
absel-2624	47	22	in	in	ADP
absel-2624	47	23	denoting	denote	VERB
absel-2624	47	24	the	the	DET
absel-2624	47	25	size	size	NOUN
absel-2624	47	26	of	of	ADP
absel-2624	47	27	the	the	DET
absel-2624	47	28	distribution	distribution	NOUN
absel-2624	47	29	.	.	PUNCT
absel-2624	48	1	a	a	DET
absel-2624	48	2	visual	visual	ADJ
absel-2624	48	3	check	check	NOUN
absel-2624	48	4	was	be	AUX
absel-2624	48	5	made	make	VERB
absel-2624	48	6	between	between	ADP
absel-2624	48	7	the	the	DET
absel-2624	48	8	gamma	gamma	NOUN
absel-2624	48	9	deviates	deviate	VERB
absel-2624	48	10	and	and	CCONJ
absel-2624	48	11	the	the	DET
absel-2624	48	12	distribution	distribution	NOUN
absel-2624	48	13	shown	show	VERB
absel-2624	48	14	in	in	ADP
absel-2624	48	15	neter	neter	ADJ
absel-2624	48	16	and	and	CCONJ
absel-2624	48	17	loebbecke	loebbecke	NOUN
absel-2624	48	18	’s	’s	PART
absel-2624	48	19	[	[	X
absel-2624	48	20	6	6	NUM
absel-2624	48	21	,	,	PUNCT
absel-2624	48	22	p.	p.	NOUN
absel-2624	48	23	131	131	NUM
absel-2624	49	1	study	study	NOUN
absel-2624	49	2	and	and	CCONJ
absel-2624	49	3	a	a	DET
absel-2624	49	4	simple	simple	ADJ
absel-2624	49	5	chi	chi	ADJ
absel-2624	49	6	-	-	PUNCT
absel-2624	49	7	square	square	NOUN
absel-2624	49	8	confirmed	confirm	VERB
absel-2624	49	9	that	that	SCONJ
absel-2624	49	10	no	no	DET
absel-2624	49	11	significant	significant	ADJ
absel-2624	49	12	difference	difference	NOUN
absel-2624	49	13	existed	exist	VERB
absel-2624	49	14	between	between	ADP
absel-2624	49	15	insights	insight	NOUN
absel-2624	49	16	into	into	ADP
absel-2624	49	17	experiential	experiential	ADJ
absel-2624	49	18	pedagogy	pedagogy	NOUN
absel-2624	49	19	,	,	PUNCT
absel-2624	49	20	volume	volume	NOUN
absel-2624	49	21	6	6	NUM
absel-2624	49	22	,	,	PUNCT
absel-2624	49	23	1979	1979	NUM
absel-2624	49	24	296	296	NUM
absel-2624	49	25	the	the	DET
absel-2624	49	26	generated	generate	VERB
absel-2624	49	27	gamma	gamma	NOUN
absel-2624	49	28	distribution	distribution	NOUN
absel-2624	49	29	and	and	CCONJ
absel-2624	49	30	a	a	DET
absel-2624	49	31	theoretical	theoretical	ADJ
absel-2624	49	32	gamma	gamma	NOUN
absel-2624	49	33	distribution	distribution	NOUN
absel-2624	49	34	.	.	PUNCT
absel-2624	50	1	simulating	simulate	VERB
absel-2624	50	2	the	the	DET
absel-2624	50	3	book	book	NOUN
absel-2624	50	4	value	value	NOUN
absel-2624	50	5	population	population	NOUN
absel-2624	50	6	is	be	AUX
absel-2624	50	7	a	a	DET
absel-2624	50	8	more	more	ADV
absel-2624	50	9	difficult	difficult	ADJ
absel-2624	50	10	task	task	NOUN
absel-2624	50	11	because	because	SCONJ
absel-2624	50	12	of	of	ADP
absel-2624	50	13	the	the	DET
absel-2624	50	14	number	number	NOUN
absel-2624	50	15	of	of	ADP
absel-2624	50	16	possible	possible	ADJ
absel-2624	50	17	variations	variation	NOUN
absel-2624	50	18	.	.	PUNCT
absel-2624	51	1	four	four	NUM
absel-2624	51	2	of	of	ADP
absel-2624	51	3	the	the	DET
absel-2624	51	4	parameters	parameter	NOUN
absel-2624	51	5	were	be	AUX
absel-2624	51	6	allowed	allow	VERB
absel-2624	51	7	to	to	PART
absel-2624	51	8	range	range	VERB
absel-2624	51	9	within	within	ADP
absel-2624	51	10	certain	certain	ADJ
absel-2624	51	11	limits	limit	NOUN
absel-2624	51	12	to	to	PART
absel-2624	51	13	conform	conform	VERB
absel-2624	51	14	to	to	ADP
absel-2624	51	15	the	the	DET
absel-2624	51	16	actual	actual	ADJ
absel-2624	51	17	populations	population	NOUN
absel-2624	51	18	studied	study	VERB
absel-2624	51	19	by	by	ADP
absel-2624	51	20	neter	neter	ADJ
absel-2624	51	21	and	and	CCONJ
absel-2624	51	22	loebbecke	loebbecke	NOUN
absel-2624	51	23	.	.	PUNCT
absel-2624	52	1	the	the	DET
absel-2624	52	2	first	first	ADJ
absel-2624	52	3	variable	variable	NOUN
absel-2624	52	4	to	to	PART
absel-2624	52	5	be	be	AUX
absel-2624	52	6	considered	consider	VERB
absel-2624	52	7	is	be	AUX
absel-2624	52	8	the	the	DET
absel-2624	52	9	percentage	percentage	NOUN
absel-2624	52	10	of	of	ADP
absel-2624	52	11	the	the	DET
absel-2624	52	12	population	population	NOUN
absel-2624	52	13	containing	contain	VERB
absel-2624	52	14	errors	error	NOUN
absel-2624	52	15	.	.	PUNCT
absel-2624	53	1	in	in	ADP
absel-2624	53	2	neter	neter	ADJ
absel-2624	53	3	and	and	CCONJ
absel-2624	53	4	loebbecke	loebbecke	NOUN
absel-2624	53	5	’s	’s	PART
absel-2624	53	6	[	[	X
absel-2624	53	7	6	6	NUM
absel-2624	53	8	]	]	PUNCT
absel-2624	53	9	study	study	NOUN
absel-2624	53	10	of	of	ADP
absel-2624	53	11	four	four	NUM
absel-2624	53	12	“	"	PUNCT
absel-2624	53	13	real	real	ADJ
absel-2624	53	14	”	"	PUNCT
absel-2624	53	15	accounting	accounting	NOUN
absel-2624	53	16	populations	population	NOUN
absel-2624	53	17	,	,	PUNCT
absel-2624	53	18	they	they	PRON
absel-2624	53	19	found	find	VERB
absel-2624	53	20	that	that	SCONJ
absel-2624	53	21	the	the	DET
absel-2624	53	22	number	number	NOUN
absel-2624	53	23	of	of	ADP
absel-2624	53	24	items	item	NOUN
absel-2624	53	25	recorded	record	VERB
absel-2624	53	26	in	in	ADP
absel-2624	53	27	error	error	NOUN
absel-2624	53	28	ranged	range	VERB
absel-2624	53	29	from	from	ADP
absel-2624	53	30	5	5	NUM
absel-2624	53	31	%	%	NOUN
absel-2624	53	32	of	of	ADP
absel-2624	53	33	the	the	DET
absel-2624	53	34	population	population	NOUN
absel-2624	53	35	to	to	ADP
absel-2624	53	36	71	71	NUM
absel-2624	53	37	%	%	NOUN
absel-2624	53	38	of	of	ADP
absel-2624	53	39	the	the	DET
absel-2624	53	40	population	population	NOUN
absel-2624	53	41	.	.	PUNCT
absel-2624	54	1	thus	thus	ADV
absel-2624	54	2	the	the	DET
absel-2624	54	3	book	book	NOUN
absel-2624	54	4	value	value	NOUN
absel-2624	54	5	populations	population	NOUN
absel-2624	54	6	simulated	simulate	VERB
absel-2624	54	7	to	to	PART
absel-2624	54	8	compare	compare	VERB
absel-2624	54	9	with	with	ADP
absel-2624	54	10	audited	audit	VERB
absel-2624	54	11	populations	population	NOUN
absel-2624	54	12	contained	contain	VERB
absel-2624	54	13	one	one	NUM
absel-2624	54	14	of	of	ADP
absel-2624	54	15	the	the	DET
absel-2624	54	16	following	follow	VERB
absel-2624	54	17	four	four	NUM
absel-2624	54	18	rates	rate	NOUN
absel-2624	54	19	of	of	ADP
absel-2624	54	20	error	error	NOUN
absel-2624	54	21	occurrence	occurrence	NOUN
absel-2624	54	22	:	:	PUNCT
absel-2624	54	23	5	5	NUM
absel-2624	54	24	%	%	NOUN
absel-2624	54	25	,	,	PUNCT
absel-2624	54	26	10	10	NUM
absel-2624	54	27	%	%	NOUN
absel-2624	54	28	30	30	NUM
absel-2624	54	29	%	%	NOUN
absel-2624	54	30	or	or	CCONJ
absel-2624	54	31	70	70	NUM
absel-2624	54	32	%	%	NOUN
absel-2624	54	33	.	.	PUNCT
absel-2624	55	1	the	the	DET
absel-2624	55	2	mathematical	mathematical	ADJ
absel-2624	55	3	form	form	NOUN
absel-2624	55	4	of	of	ADP
absel-2624	55	5	the	the	DET
absel-2624	55	6	errors	error	NOUN
absel-2624	55	7	is	be	AUX
absel-2624	55	8	the	the	DET
absel-2624	55	9	second	second	ADJ
absel-2624	55	10	variable	variable	NOUN
absel-2624	55	11	included	include	VERB
absel-2624	55	12	in	in	ADP
absel-2624	55	13	this	this	DET
absel-2624	55	14	list	list	NOUN
absel-2624	55	15	.	.	PUNCT
absel-2624	56	1	the	the	DET
absel-2624	56	2	errors	error	NOUN
absel-2624	56	3	observed	observe	VERB
absel-2624	56	4	by	by	ADP
absel-2624	56	5	neter	neter	ADJ
absel-2624	56	6	and	and	CCONJ
absel-2624	56	7	loebbecke	loebbecke	ADJ
absel-2624	56	8	[	[	X
absel-2624	56	9	6	6	NUM
absel-2624	56	10	]	]	PUNCT
absel-2624	56	11	show	show	VERB
absel-2624	56	12	no	no	DET
absel-2624	56	13	clear	clear	ADJ
absel-2624	56	14	tendency	tendency	NOUN
absel-2624	56	15	to	to	ADP
absel-2624	56	16	either	either	CCONJ
absel-2624	56	17	a	a	DET
absel-2624	56	18	multiplicative	multiplicative	ADJ
absel-2624	56	19	or	or	CCONJ
absel-2624	56	20	an	an	DET
absel-2624	56	21	additive	additive	ADJ
absel-2624	56	22	relationship	relationship	NOUN
absel-2624	56	23	with	with	ADP
absel-2624	56	24	the	the	DET
absel-2624	56	25	variable	variable	NOUN
absel-2624	56	26	containing	contain	VERB
absel-2624	56	27	the	the	DET
absel-2624	56	28	errors	error	NOUN
absel-2624	56	29	.	.	PUNCT
absel-2624	57	1	in	in	ADP
absel-2624	57	2	some	some	DET
absel-2624	57	3	populations	population	NOUN
absel-2624	57	4	that	that	PRON
absel-2624	57	5	neter	neter	ADJ
absel-2624	57	6	and	and	CCONJ
absel-2624	57	7	loebbecke	loebbecke	PROPN
absel-2624	57	8	studied	study	VERB
absel-2624	57	9	,	,	PUNCT
absel-2624	57	10	the	the	DET
absel-2624	57	11	error	error	NOUN
absel-2624	57	12	value	value	NOUN
absel-2624	57	13	increased	increase	VERB
absel-2624	57	14	as	as	SCONJ
absel-2624	57	15	the	the	DET
absel-2624	57	16	true	true	ADJ
absel-2624	57	17	(	(	PUNCT
absel-2624	57	18	audited	audit	VERB
absel-2624	57	19	)	)	PUNCT
absel-2624	57	20	value	value	NOUN
absel-2624	57	21	increased	increase	VERB
absel-2624	57	22	(	(	PUNCT
absel-2624	57	23	a	a	DET
absel-2624	57	24	multiplicative	multiplicative	ADJ
absel-2624	57	25	relationship	relationship	NOUN
absel-2624	57	26	between	between	ADP
absel-2624	57	27	the	the	DET
absel-2624	57	28	true	true	ADJ
absel-2624	57	29	value	value	NOUN
absel-2624	57	30	and	and	CCONJ
absel-2624	57	31	the	the	DET
absel-2624	57	32	error	error	NOUN
absel-2624	57	33	value	value	NOUN
absel-2624	57	34	)	)	PUNCT
absel-2624	57	35	.	.	PUNCT
absel-2624	58	1	in	in	ADP
absel-2624	58	2	other	other	ADJ
absel-2624	58	3	populations	population	NOUN
absel-2624	58	4	,	,	PUNCT
absel-2624	58	5	the	the	DET
absel-2624	58	6	error	error	NOUN
absel-2624	58	7	value	value	NOUN
absel-2624	58	8	did	do	AUX
absel-2624	58	9	not	not	PART
absel-2624	58	10	fluctuate	fluctuate	VERB
absel-2624	58	11	significantly	significantly	ADV
absel-2624	58	12	with	with	ADP
absel-2624	58	13	the	the	DET
absel-2624	58	14	true	true	ADJ
absel-2624	58	15	value	value	NOUN
absel-2624	58	16	(	(	PUNCT
absel-2624	58	17	an	an	DET
absel-2624	58	18	additive	additive	ADJ
absel-2624	58	19	relationship	relationship	NOUN
absel-2624	58	20	between	between	ADP
absel-2624	58	21	the	the	DET
absel-2624	58	22	true	true	ADJ
absel-2624	58	23	value	value	NOUN
absel-2624	58	24	and	and	CCONJ
absel-2624	58	25	the	the	DET
absel-2624	58	26	error	error	NOUN
absel-2624	58	27	values	value	NOUN
absel-2624	58	28	)	)	PUNCT
absel-2624	58	29	.	.	PUNCT
absel-2624	59	1	neter	neter	PROPN
absel-2624	59	2	and	and	CCONJ
absel-2624	59	3	loebbecke	loebbecke	PROPN
absel-2624	59	4	point	point	VERB
absel-2624	59	5	out	out	ADP
absel-2624	59	6	that	that	SCONJ
absel-2624	59	7	the	the	DET
absel-2624	59	8	errors	error	NOUN
absel-2624	59	9	studied	study	VERB
absel-2624	59	10	were	be	AUX
absel-2624	59	11	not	not	PART
absel-2624	59	12	sufficient	sufficient	ADJ
absel-2624	59	13	evidence	evidence	NOUN
absel-2624	59	14	upon	upon	SCONJ
absel-2624	59	15	which	which	PRON
absel-2624	59	16	to	to	PART
absel-2624	59	17	form	form	VERB
absel-2624	59	18	solid	solid	ADJ
absel-2624	59	19	conclusions	conclusion	NOUN
absel-2624	59	20	;	;	PUNCT
absel-2624	59	21	in	in	ADP
absel-2624	59	22	light	light	NOUN
absel-2624	59	23	of	of	ADP
absel-2624	59	24	this	this	DET
absel-2624	59	25	caveat	caveat	NOUN
absel-2624	59	26	,	,	PUNCT
absel-2624	59	27	the	the	DET
absel-2624	59	28	variable	variable	ADJ
absel-2624	59	29	f	f	NOUN
absel-2624	59	30	error	error	NOUN
absel-2624	59	31	form	form	NOUN
absel-2624	59	32	is	be	AUX
absel-2624	59	33	examined	examine	VERB
absel-2624	59	34	as	as	ADP
absel-2624	59	35	either	either	CCONJ
absel-2624	59	36	a	a	DET
absel-2624	59	37	simple	simple	ADJ
absel-2624	59	38	multiplicative	multiplicative	ADJ
absel-2624	59	39	relationship	relationship	NOUN
absel-2624	59	40	or	or	CCONJ
absel-2624	59	41	a	a	DET
absel-2624	59	42	simple	simple	ADJ
absel-2624	59	43	additive	additive	ADJ
absel-2624	59	44	relationship	relationship	NOUN
absel-2624	59	45	.	.	PUNCT
absel-2624	60	1	the	the	DET
absel-2624	60	2	form	form	NOUN
absel-2624	60	3	of	of	ADP
absel-2624	60	4	the	the	DET
absel-2624	60	5	multiplicative	multiplicative	ADJ
absel-2624	60	6	relationship	relationship	NOUN
absel-2624	60	7	may	may	AUX
absel-2624	60	8	be	be	AUX
absel-2624	60	9	depicted	depict	VERB
absel-2624	60	10	as	as	ADP
absel-2624	60	11	:	:	PUNCT
absel-2624	60	12	the	the	DET
absel-2624	60	13	distributional	distributional	ADJ
absel-2624	60	14	form	form	NOUN
absel-2624	60	15	of	of	ADP
absel-2624	60	16	the	the	DET
absel-2624	60	17	error	error	NOUN
absel-2624	60	18	may	may	AUX
absel-2624	60	19	prove	prove	VERB
absel-2624	60	20	to	to	PART
absel-2624	60	21	be	be	AUX
absel-2624	60	22	a	a	DET
absel-2624	60	23	significant	significant	ADJ
absel-2624	60	24	factor	factor	NOUN
absel-2624	60	25	.	.	PUNCT
absel-2624	61	1	again	again	ADV
absel-2624	61	2	,	,	PUNCT
absel-2624	61	3	the	the	DET
absel-2624	61	4	only	only	ADJ
absel-2624	61	5	available	available	ADJ
absel-2624	61	6	information	information	NOUN
absel-2624	61	7	of	of	ADP
absel-2624	61	8	the	the	DET
absel-2624	61	9	distribution	distribution	NOUN
absel-2624	61	10	of	of	ADP
absel-2624	61	11	errors	error	NOUN
absel-2624	61	12	occurring	occur	VERB
absel-2624	61	13	in	in	ADP
absel-2624	61	14	accounting	accounting	NOUN
absel-2624	61	15	populations	population	NOUN
absel-2624	61	16	is	be	AUX
absel-2624	61	17	contained	contain	VERB
absel-2624	61	18	in	in	ADP
absel-2624	61	19	the	the	DET
absel-2624	61	20	study	study	NOUN
absel-2624	61	21	by	by	ADP
absel-2624	61	22	neter	neter	NOUN
absel-2624	61	23	and	and	CCONJ
absel-2624	61	24	loebbecke	loebbecke	ADJ
absel-2624	61	25	.	.	PUNCT
absel-2624	62	1	although	although	SCONJ
absel-2624	62	2	the	the	DET
absel-2624	62	3	errors	error	NOUN
absel-2624	62	4	studied	study	VERB
absel-2624	62	5	were	be	AUX
absel-2624	62	6	insufficient	insufficient	ADJ
absel-2624	62	7	for	for	ADP
absel-2624	62	8	forming	form	VERB
absel-2624	62	9	conclusions	conclusion	NOUN
absel-2624	62	10	,	,	PUNCT
absel-2624	62	11	the	the	DET
absel-2624	62	12	patterns	pattern	NOUN
absel-2624	62	13	of	of	ADP
absel-2624	62	14	the	the	DET
absel-2624	62	15	errors	error	NOUN
absel-2624	62	16	suggest	suggest	VERB
absel-2624	62	17	some	some	DET
absel-2624	62	18	possible	possible	ADJ
absel-2624	62	19	distributional	distributional	ADJ
absel-2624	62	20	forms	form	NOUN
absel-2624	62	21	.	.	PUNCT
absel-2624	63	1	the	the	DET
absel-2624	63	2	errors	error	NOUN
absel-2624	63	3	in	in	ADP
absel-2624	63	4	the	the	DET
absel-2624	63	5	neter	neter	ADJ
absel-2624	63	6	and	and	CCONJ
absel-2624	63	7	loebbecke	loebbecke	PROPN
absel-2624	63	8	study	study	NOUN
absel-2624	63	9	tended	tend	VERB
absel-2624	63	10	to	to	PART
absel-2624	63	11	be	be	AUX
absel-2624	63	12	either	either	CCONJ
absel-2624	63	13	equally	equally	ADV
absel-2624	63	14	understatements	understatement	NOUN
absel-2624	63	15	and	and	CCONJ
absel-2624	63	16	overstatements	overstatement	NOUN
absel-2624	63	17	,	,	PUNCT
absel-2624	63	18	or	or	CCONJ
absel-2624	63	19	all	all	DET
absel-2624	63	20	overstatements	overstatement	NOUN
absel-2624	63	21	.	.	PUNCT
absel-2624	64	1	two	two	NUM
absel-2624	64	2	typical	typical	ADJ
absel-2624	64	3	distributions	distribution	NOUN
absel-2624	64	4	,	,	PUNCT
absel-2624	64	5	representative	representative	NOUN
absel-2624	64	6	of	of	ADP
absel-2624	64	7	equal	equal	ADJ
absel-2624	64	8	underand	underand	NOUN
absel-2624	64	9	overstatements	overstatement	NOUN
absel-2624	64	10	,	,	PUNCT
absel-2624	64	11	are	be	AUX
absel-2624	64	12	the	the	DET
absel-2624	64	13	normal	normal	ADJ
absel-2624	64	14	distribution	distribution	NOUN
absel-2624	64	15	and	and	CCONJ
absel-2624	64	16	the	the	DET
absel-2624	64	17	uniform	uniform	ADJ
absel-2624	64	18	distribution	distribution	NOUN
absel-2624	64	19	.	.	PUNCT
absel-2624	65	1	for	for	ADP
absel-2624	65	2	cases	case	NOUN
absel-2624	65	3	involving	involve	VERB
absel-2624	65	4	mostly	mostly	ADV
absel-2624	65	5	overstatements	overstatement	NOUN
absel-2624	65	6	,	,	PUNCT
absel-2624	65	7	a	a	DET
absel-2624	65	8	positively	positively	ADV
absel-2624	65	9	skewed	skewed	ADJ
absel-2624	65	10	distribution	distribution	NOUN
absel-2624	65	11	was	be	AUX
absel-2624	65	12	indicated	indicate	VERB
absel-2624	65	13	,	,	PUNCT
absel-2624	65	14	and	and	CCONJ
absel-2624	65	15	for	for	ADP
absel-2624	65	16	purposes	purpose	NOUN
absel-2624	65	17	of	of	ADP
absel-2624	65	18	the	the	DET
absel-2624	65	19	simulation	simulation	NOUN
absel-2624	65	20	,	,	PUNCT
absel-2624	65	21	the	the	DET
absel-2624	65	22	gamma	gamma	NOUN
absel-2624	65	23	distribution	distribution	NOUN
absel-2624	65	24	was	be	AUX
absel-2624	65	25	chosen	choose	VERB
absel-2624	65	26	as	as	ADP
absel-2624	65	27	a	a	DET
absel-2624	65	28	suitable	suitable	ADJ
absel-2624	65	29	representation	representation	NOUN
absel-2624	65	30	.	.	PUNCT
absel-2624	66	1	finally	finally	ADV
absel-2624	66	2	,	,	PUNCT
absel-2624	66	3	the	the	DET
absel-2624	66	4	size	size	NOUN
absel-2624	66	5	of	of	ADP
absel-2624	66	6	the	the	DET
absel-2624	66	7	errors	error	NOUN
absel-2624	66	8	must	must	AUX
absel-2624	66	9	be	be	AUX
absel-2624	66	10	determined	determine	VERB
absel-2624	66	11	.	.	PUNCT
absel-2624	67	1	the	the	DET
absel-2624	67	2	distributions	distribution	NOUN
absel-2624	67	3	and	and	CCONJ
absel-2624	67	4	for	for	ADP
absel-2624	67	5	-	-	PUNCT
absel-2624	67	6	ms	ms	NOUN
absel-2624	67	7	of	of	ADP
absel-2624	67	8	the	the	DET
absel-2624	67	9	errors	error	NOUN
absel-2624	67	10	are	be	AUX
absel-2624	67	11	allowed	allow	VERB
absel-2624	67	12	to	to	PART
absel-2624	67	13	vary	vary	VERB
absel-2624	67	14	,	,	PUNCT
absel-2624	67	15	and	and	CCONJ
absel-2624	67	16	variations	variation	NOUN
absel-2624	67	17	in	in	ADP
absel-2624	67	18	the	the	DET
absel-2624	67	19	size	size	NOUN
absel-2624	67	20	of	of	ADP
absel-2624	67	21	the	the	DET
absel-2624	67	22	errors	error	NOUN
absel-2624	67	23	are	be	AUX
absel-2624	67	24	permitted	permit	VERB
absel-2624	67	25	within	within	ADP
absel-2624	67	26	the	the	DET
absel-2624	67	27	bounds	bound	NOUN
absel-2624	67	28	of	of	ADP
absel-2624	67	29	the	the	DET
absel-2624	67	30	distributions	distribution	NOUN
absel-2624	67	31	.	.	PUNCT
absel-2624	68	1	however	however	ADV
absel-2624	68	2	,	,	PUNCT
absel-2624	68	3	all	all	DET
absel-2624	68	4	errors	error	NOUN
absel-2624	68	5	considered	consider	VERB
absel-2624	68	6	in	in	ADP
absel-2624	68	7	the	the	DET
absel-2624	68	8	simulation	simulation	NOUN
absel-2624	68	9	are	be	AUX
absel-2624	68	10	of	of	ADP
absel-2624	68	11	a	a	DET
absel-2624	68	12	size	size	NOUN
absel-2624	68	13	that	that	PRON
absel-2624	68	14	is	be	AUX
absel-2624	68	15	defined	define	VERB
absel-2624	68	16	as	as	ADP
absel-2624	68	17	material	material	NOUN
absel-2624	68	18	.	.	PUNCT
absel-2624	69	1	a	a	DET
absel-2624	69	2	material	material	NOUN
absel-2624	69	3	error	error	NOUN
absel-2624	69	4	is	be	AUX
absel-2624	69	5	considered	consider	VERB
absel-2624	69	6	to	to	PART
absel-2624	69	7	be	be	AUX
absel-2624	69	8	at	at	ADP
absel-2624	69	9	least	least	ADJ
absel-2624	69	10	a	a	DET
absel-2624	69	11	ten	ten	NUM
absel-2624	69	12	percent	percent	NOUN
absel-2624	69	13	difference	difference	NOUN
absel-2624	69	14	between	between	ADP
absel-2624	69	15	the	the	DET
absel-2624	69	16	audited	audit	VERB
absel-2624	69	17	(	(	PUNCT
absel-2624	69	18	true	true	ADJ
absel-2624	69	19	)	)	PUNCT
absel-2624	69	20	value	value	NOUN
absel-2624	69	21	and	and	CCONJ
absel-2624	69	22	the	the	DET
absel-2624	69	23	book	book	NOUN
absel-2624	69	24	value	value	NOUN
absel-2624	69	25	.	.	PUNCT
absel-2624	70	1	all	all	DET
absel-2624	70	2	errors	error	NOUN
absel-2624	70	3	that	that	PRON
absel-2624	70	4	are	be	AUX
absel-2624	70	5	not	not	PART
absel-2624	70	6	material	material	NOUN
absel-2624	70	7	are	be	AUX
absel-2624	70	8	regenerated	regenerate	VERB
absel-2624	70	9	until	until	SCONJ
absel-2624	70	10	the	the	DET
absel-2624	70	11	error	error	NOUN
absel-2624	70	12	is	be	AUX
absel-2624	70	13	of	of	ADP
absel-2624	70	14	a	a	DET
absel-2624	70	15	material	material	NOUN
absel-2624	70	16	size	size	NOUN
absel-2624	70	17	.	.	PUNCT
absel-2624	71	1	accountants	accountant	NOUN
absel-2624	71	2	have	have	AUX
absel-2624	71	3	expressed	express	VERB
absel-2624	71	4	a	a	DET
absel-2624	71	5	decided	decide	VERB
absel-2624	71	6	“	"	PUNCT
absel-2624	71	7	disinterest	disinterest	NOUN
absel-2624	71	8	”	"	PUNCT
absel-2624	71	9	in	in	ADP
absel-2624	71	10	errors	error	NOUN
absel-2624	71	11	that	that	PRON
absel-2624	71	12	are	be	AUX
absel-2624	71	13	nonmaterial	nonmaterial	ADJ
absel-2624	71	14	[	[	X
absel-2624	71	15	1	1	NUM
absel-2624	71	16	]	]	PUNCT
absel-2624	71	17	and	and	CCONJ
absel-2624	71	18	thus	thus	ADV
absel-2624	71	19	the	the	DET
absel-2624	71	20	logic	logic	NOUN
absel-2624	71	21	in	in	ADP
absel-2624	71	22	omitting	omit	VERB
absel-2624	71	23	nonmaterial	nonmaterial	ADJ
absel-2624	71	24	errors	error	NOUN
absel-2624	71	25	.	.	PUNCT
absel-2624	72	1	this	this	DET
absel-2624	72	2	procedure	procedure	NOUN
absel-2624	72	3	was	be	AUX
absel-2624	72	4	employed	employ	VERB
absel-2624	72	5	in	in	ADP
absel-2624	72	6	a	a	DET
absel-2624	72	7	study	study	NOUN
absel-2624	72	8	of	of	ADP
absel-2624	72	9	the	the	DET
absel-2624	72	10	effects	effect	NOUN
absel-2624	72	11	of	of	ADP
absel-2624	72	12	accounting	accounting	NOUN
absel-2624	72	13	populations	population	NOUN
absel-2624	72	14	on	on	ADP
absel-2624	72	15	the	the	DET
absel-2624	72	16	use	use	NOUN
absel-2624	72	17	of	of	ADP
absel-2624	72	18	regression	regression	NOUN
absel-2624	72	19	analysis	analysis	NOUN
absel-2624	72	20	and	and	CCONJ
absel-2624	72	21	the	the	DET
absel-2624	72	22	data	datum	NOUN
absel-2624	72	23	(	(	PUNCT
absel-2624	72	24	the	the	DET
absel-2624	72	25	accounting	accounting	NOUN
absel-2624	72	26	populations	population	NOUN
absel-2624	72	27	)	)	PUNCT
absel-2624	72	28	were	be	AUX
absel-2624	72	29	more	more	ADJ
absel-2624	72	30	than	than	ADP
absel-2624	72	31	satisfactory	satisfactory	ADJ
absel-2624	72	32	.	.	PUNCT
absel-2624	73	1	however	however	ADV
absel-2624	73	2	,	,	PUNCT
absel-2624	73	3	several	several	ADJ
absel-2624	73	4	warnings	warning	NOUN
absel-2624	73	5	are	be	AUX
absel-2624	73	6	imperative	imperative	ADJ
absel-2624	73	7	when	when	SCONJ
absel-2624	73	8	employing	employ	VERB
absel-2624	73	9	this	this	DET
absel-2624	73	10	technology	technology	NOUN
absel-2624	73	11	.	.	PUNCT
absel-2624	74	1	many	many	ADJ
absel-2624	74	2	assumptions	assumption	NOUN
absel-2624	74	3	are	be	AUX
absel-2624	74	4	made	make	VERB
absel-2624	74	5	in	in	ADP
absel-2624	74	6	simulating	simulate	VERB
absel-2624	74	7	the	the	DET
absel-2624	74	8	populations	population	NOUN
absel-2624	74	9	.	.	PUNCT
absel-2624	75	1	although	although	SCONJ
absel-2624	75	2	logical	logical	ADJ
absel-2624	75	3	justifications	justification	NOUN
absel-2624	75	4	were	be	AUX
absel-2624	75	5	presented	present	VERB
absel-2624	75	6	for	for	ADP
absel-2624	75	7	the	the	DET
absel-2624	75	8	assumptions	assumption	NOUN
absel-2624	75	9	,	,	PUNCT
absel-2624	75	10	this	this	PRON
absel-2624	75	11	is	be	AUX
absel-2624	75	12	not	not	PART
absel-2624	75	13	assurance	assurance	NOUN
absel-2624	75	14	that	that	SCONJ
absel-2624	75	15	the	the	DET
absel-2624	75	16	assumptions	assumption	NOUN
absel-2624	75	17	are	be	AUX
absel-2624	75	18	always	always	ADV
absel-2624	75	19	warranted	warrant	VERB
absel-2624	75	20	.	.	PUNCT
absel-2624	76	1	for	for	ADP
absel-2624	76	2	instance	instance	NOUN
absel-2624	76	3	,	,	PUNCT
absel-2624	76	4	all	all	DET
absel-2624	76	5	the	the	DET
absel-2624	76	6	populations	population	NOUN
absel-2624	76	7	studied	study	VERB
absel-2624	76	8	and	and	CCONJ
absel-2624	76	9	reported	report	VERB
absel-2624	76	10	by	by	ADP
absel-2624	76	11	neter	neter	NOUN
absel-2624	76	12	and	and	CCONJ
absel-2624	76	13	loebbecke	loebbecke	ADJ
absel-2624	77	1	[	[	X
absel-2624	77	2	61	61	NUM
absel-2624	77	3	were	be	AUX
absel-2624	77	4	either	either	PRON
absel-2624	77	5	of	of	ADP
absel-2624	77	6	inventories	inventory	NOUN
absel-2624	77	7	or	or	CCONJ
absel-2624	77	8	accounts	account	VERB
absel-2624	77	9	receivable	receivable	ADJ
absel-2624	77	10	.	.	PUNCT
absel-2624	78	1	perhaps	perhaps	ADV
absel-2624	78	2	the	the	DET
absel-2624	78	3	assumption	assumption	NOUN
absel-2624	78	4	of	of	ADP
absel-2624	78	5	a	a	DET
absel-2624	78	6	gamma	gamma	NOUN
absel-2624	78	7	distribution	distribution	NOUN
absel-2624	78	8	is	be	AUX
absel-2624	78	9	only	only	ADV
absel-2624	78	10	valid	valid	ADJ
absel-2624	78	11	in	in	ADP
absel-2624	78	12	regard	regard	NOUN
absel-2624	78	13	to	to	ADP
absel-2624	78	14	these	these	DET
absel-2624	78	15	two	two	NUM
absel-2624	78	16	populations	population	NOUN
absel-2624	78	17	.	.	PUNCT
absel-2624	79	1	another	another	DET
absel-2624	79	2	situation	situation	NOUN
absel-2624	79	3	may	may	AUX
absel-2624	79	4	pair	pair	VERB
absel-2624	79	5	accounting	accounting	NOUN
absel-2624	79	6	populations	population	NOUN
absel-2624	79	7	with	with	ADP
absel-2624	79	8	more	more	ADV
absel-2624	79	9	mundane	mundane	ADJ
absel-2624	79	10	measures	measure	NOUN
absel-2624	79	11	(	(	PUNCT
absel-2624	79	12	gnp	gnp	NOUN
absel-2624	79	13	,	,	PUNCT
absel-2624	79	14	days	day	NOUN
absel-2624	79	15	in	in	ADP
absel-2624	79	16	a	a	DET
absel-2624	79	17	month	month	NOUN
absel-2624	79	18	)	)	PUNCT
absel-2624	79	19	which	which	PRON
absel-2624	79	20	are	be	AUX
absel-2624	79	21	clearly	clearly	ADV
absel-2624	79	22	not	not	PART
absel-2624	79	23	gamma	gamma	NOUN
absel-2624	79	24	distributions	distribution	NOUN
absel-2624	79	25	.	.	PUNCT
absel-2624	80	1	the	the	DET
absel-2624	80	2	usage	usage	NOUN
absel-2624	80	3	of	of	ADP
absel-2624	80	4	a	a	DET
absel-2624	80	5	random	random	ADJ
absel-2624	80	6	number	number	NOUN
absel-2624	80	7	seed	seed	NOUN
absel-2624	80	8	can	can	AUX
absel-2624	80	9	also	also	ADV
absel-2624	80	10	be	be	AUX
absel-2624	80	11	misused	misuse	VERB
absel-2624	80	12	.	.	PUNCT
absel-2624	81	1	the	the	DET
absel-2624	81	2	comparisons	comparison	NOUN
absel-2624	81	3	to	to	PART
absel-2624	81	4	be	be	AUX
absel-2624	81	5	tested	test	VERB
absel-2624	81	6	in	in	ADP
absel-2624	81	7	a	a	DET
absel-2624	81	8	simulation	simulation	NOUN
absel-2624	81	9	must	must	AUX
absel-2624	81	10	be	be	AUX
absel-2624	81	11	predetermined	predetermine	VERB
absel-2624	81	12	.	.	PUNCT
absel-2624	82	1	if	if	SCONJ
absel-2624	82	2	the	the	DET
absel-2624	82	3	comparisons	comparison	NOUN
absel-2624	82	4	are	be	AUX
absel-2624	82	5	to	to	PART
absel-2624	82	6	be	be	AUX
absel-2624	82	7	made	make	VERB
absel-2624	82	8	within	within	ADP
absel-2624	82	9	the	the	DET
absel-2624	82	10	simulated	simulated	ADJ
absel-2624	82	11	information	information	NOUN
absel-2624	82	12	group	group	NOUN
absel-2624	82	13	,	,	PUNCT
absel-2624	82	14	the	the	DET
absel-2624	82	15	choice	choice	NOUN
absel-2624	82	16	or	or	CCONJ
absel-2624	82	17	variety	variety	NOUN
absel-2624	82	18	of	of	ADP
absel-2624	82	19	random	random	ADJ
absel-2624	82	20	number	number	NOUN
absel-2624	82	21	seeds	seed	NOUN
absel-2624	82	22	is	be	AUX
absel-2624	82	23	not	not	PART
absel-2624	82	24	of	of	ADP
absel-2624	82	25	prime	prime	ADJ
absel-2624	82	26	importance	importance	NOUN
absel-2624	82	27	.	.	PUNCT
absel-2624	83	1	however	however	ADV
absel-2624	83	2	,	,	PUNCT
absel-2624	83	3	if	if	SCONJ
absel-2624	83	4	comparisons	comparison	NOUN
absel-2624	83	5	are	be	AUX
absel-2624	83	6	made	make	VERB
absel-2624	83	7	between	between	ADP
absel-2624	83	8	simulated	simulated	ADJ
absel-2624	83	9	information	information	NOUN
absel-2624	83	10	groups	group	NOUN
absel-2624	83	11	,	,	PUNCT
absel-2624	83	12	the	the	DET
absel-2624	83	13	independence	independence	NOUN
absel-2624	83	14	of	of	ADP
absel-2624	83	15	the	the	DET
absel-2624	83	16	simulation	simulation	NOUN
absel-2624	83	17	information	information	NOUN
absel-2624	83	18	groups	group	NOUN
absel-2624	83	19	can	can	AUX
absel-2624	83	20	be	be	AUX
absel-2624	83	21	threatened	threaten	VERB
absel-2624	83	22	by	by	ADP
absel-2624	83	23	the	the	DET
absel-2624	83	24	improper	improper	ADJ
absel-2624	83	25	use	use	NOUN
absel-2624	83	26	of	of	ADP
absel-2624	83	27	random	random	ADJ
absel-2624	83	28	number	number	NOUN
absel-2624	83	29	seeds	seed	NOUN
absel-2624	83	30	.	.	PUNCT
absel-2624	84	1	in	in	ADP
absel-2624	84	2	summation	summation	NOUN
absel-2624	84	3	,	,	PUNCT
absel-2624	84	4	the	the	DET
absel-2624	84	5	use	use	NOUN
absel-2624	84	6	of	of	ADP
absel-2624	84	7	simulated	simulated	ADJ
absel-2624	84	8	accounting	accounting	NOUN
absel-2624	84	9	populations	population	NOUN
absel-2624	84	10	in	in	ADP
absel-2624	84	11	accounting	accounting	NOUN
absel-2624	84	12	research	research	NOUN
absel-2624	84	13	has	have	AUX
absel-2624	84	14	been	be	AUX
absel-2624	84	15	,	,	PUNCT
absel-2624	84	16	and	and	CCONJ
absel-2624	84	17	will	will	AUX
absel-2624	84	18	continue	continue	VERB
absel-2624	84	19	to	to	PART
absel-2624	84	20	be	be	AUX
absel-2624	84	21	,	,	PUNCT
absel-2624	84	22	an	an	DET
absel-2624	84	23	excellent	excellent	ADJ
absel-2624	84	24	alternative	alternative	NOUN
absel-2624	84	25	to	to	ADP
absel-2624	84	26	“	"	PUNCT
absel-2624	84	27	live	live	ADJ
absel-2624	84	28	”	"	PUNCT
absel-2624	84	29	data	datum	NOUN
absel-2624	84	30	.	.	PUNCT
absel-2624	85	1	the	the	DET
absel-2624	85	2	user	user	NOUN
absel-2624	85	3	,	,	PUNCT
absel-2624	85	4	however	however	ADV
absel-2624	85	5	,	,	PUNCT
absel-2624	85	6	should	should	AUX
absel-2624	85	7	acquaint	acquaint	VERB
absel-2624	85	8	himself	himself	PRON
absel-2624	85	9	with	with	ADP
absel-2624	85	10	the	the	DET
absel-2624	85	11	special	special	ADJ
absel-2624	85	12	properties	property	NOUN
absel-2624	85	13	of	of	ADP
absel-2624	85	14	the	the	DET
absel-2624	85	15	‘	'	PUNCT
absel-2624	85	16	live	live	ADJ
absel-2624	85	17	data	datum	NOUN
absel-2624	85	18	as	as	ADV
absel-2624	85	19	well	well	ADV
absel-2624	85	20	as	as	ADP
absel-2624	85	21	the	the	DET
absel-2624	85	22	intricacies	intricacy	NOUN
absel-2624	85	23	of	of	ADP
absel-2624	85	24	simulation	simulation	NOUN
absel-2624	85	25	techniques	technique	NOUN
absel-2624	85	26	before	before	ADP
absel-2624	85	27	embarking	embark	VERB
absel-2624	85	28	on	on	ADP
absel-2624	85	29	a	a	DET
absel-2624	85	30	major	major	ADJ
absel-2624	85	31	simulation	simulation	NOUN
absel-2624	85	32	undertaking	undertaking	NOUN
absel-2624	85	33	in	in	ADP
absel-2624	85	34	the	the	DET
absel-2624	85	35	field	field	NOUN
absel-2624	85	36	of	of	ADP
absel-2624	85	37	accounting	accounting	NOUN
absel-2624	85	38	research	research	NOUN
absel-2624	85	39	.	.	PUNCT
absel-2624	86	1	references	reference	NOUN
absel-2624	86	2	[	[	X
absel-2624	86	3	1	1	NUM
absel-2624	86	4	]	]	X
absel-2624	86	5	financial	financial	ADJ
absel-2624	86	6	accounting	accounting	NOUN
absel-2624	86	7	standards	standards	PROPN
absel-2624	86	8	board	board	NOUN
absel-2624	86	9	(	(	PUNCT
absel-2624	86	10	fasb	fasb	PROPN
absel-2624	86	11	)	)	PUNCT
absel-2624	86	12	.	.	PUNCT
absel-2624	87	1	discussion	discussion	NOUN
absel-2624	87	2	memorandum	memorandum	NOUN
absel-2624	87	3	criteria	criterion	NOUN
absel-2624	87	4	for	for	ADP
absel-2624	87	5	determining	determine	VERB
absel-2624	87	6	materiality	materiality	NOUN
absel-2624	87	7	(	(	PUNCT
absel-2624	87	8	stamford	stamford	PROPN
absel-2624	87	9	,	,	PUNCT
absel-2624	87	10	connecticut	connecticut	PROPN
absel-2624	87	11	:	:	PUNCT
absel-2624	87	12	financial	financial	ADJ
absel-2624	87	13	accounting	accounting	NOUN
absel-2624	87	14	standards	standards	PROPN
absel-2624	87	15	board	board	NOUN
absel-2624	87	16	,	,	PUNCT
absel-2624	87	17	1975	1975	NUM
absel-2624	87	18	)	)	PUNCT
absel-2624	87	19	.	.	PUNCT
absel-2624	88	1	[	[	X
absel-2624	88	2	2	2	NUM
absel-2624	88	3	]	]	PUNCT
absel-2624	88	4	hammersley	hammersley	NOUN
absel-2624	88	5	,	,	PUNCT
absel-2624	88	6	j.	j.	PROPN
absel-2624	88	7	m.	m.	PROPN
absel-2624	88	8	and	and	CCONJ
absel-2624	88	9	d.	d.	PROPN
absel-2624	88	10	c.	c.	PROPN
absel-2624	88	11	handscomb	handscomb	PROPN
absel-2624	88	12	.	.	PUNCT
absel-2624	89	1	monte	monte	PROPN
absel-2624	89	2	carlo	carlo	PROPN
absel-2624	89	3	methods	method	NOUN
absel-2624	89	4	(	(	PUNCT
absel-2624	89	5	new	new	PROPN
absel-2624	89	6	york	york	PROPN
absel-2624	89	7	:	:	PUNCT
absel-2624	89	8	john	john	PROPN
absel-2624	89	9	wiley	wiley	PROPN
absel-2624	89	10	and	and	CCONJ
absel-2624	89	11	sons	son	NOUN
absel-2624	89	12	,	,	PUNCT
absel-2624	89	13	inc	inc	PROPN
absel-2624	89	14	.	.	PROPN
absel-2624	89	15	,	,	PUNCT
absel-2624	89	16	1964	1964	NUM
absel-2624	89	17	)	)	PUNCT
absel-2624	89	18	.	.	PUNCT
absel-2624	90	1	[	[	X
absel-2624	90	2	3	3	NUM
absel-2624	90	3	]	]	X
absel-2624	90	4	magee	magee	PROPN
absel-2624	90	5	,	,	PUNCT
absel-2624	90	6	robert	robert	PROPN
absel-2624	90	7	p.	p.	PROPN
absel-2624	90	8	‘	'	PUNCT
absel-2624	90	9	simulation	simulation	NOUN
absel-2624	90	10	analysis	analysis	NOUN
absel-2624	90	11	of	of	ADP
absel-2624	90	12	alternative	alternative	ADJ
absel-2624	90	13	cost	cost	NOUN
absel-2624	90	14	variance	variance	NOUN
absel-2624	90	15	models	model	NOUN
absel-2624	90	16	,	,	PUNCT
absel-2624	90	17	”	"	PUNCT
absel-2624	90	18	the	the	DET
absel-2624	90	19	accounting	accounting	NOUN
absel-2624	90	20	review	review	NOUN
absel-2624	90	21	,	,	PUNCT
absel-2624	90	22	vol	vol	NOUN
absel-2624	90	23	.	.	PROPN
absel-2624	90	24	51	51	NUM
absel-2624	90	25	,	,	PUNCT
absel-2624	90	26	no	no	INTJ
absel-2624	90	27	.	.	NOUN
absel-2624	90	28	3	3	NUM
absel-2624	90	29	,	,	PUNCT
absel-2624	90	30	1976	1976	NUM
absel-2624	90	31	,	,	PUNCT
absel-2624	90	32	pp	pp	ADV
absel-2624	90	33	.	.	PUNCT
absel-2624	91	1	529	529	NUM
absel-2624	91	2	-	-	SYM
absel-2624	91	3	544	544	NUM
absel-2624	91	4	.	.	PUNCT
absel-2624	92	1	[	[	X
absel-2624	92	2	4	4	X
absel-2624	92	3	]	]	PUNCT
absel-2624	92	4	mattesich	mattesich	NOUN
absel-2624	92	5	,	,	PUNCT
absel-2624	92	6	richard	richard	PROPN
absel-2624	92	7	.	.	PUNCT
absel-2624	93	1	accounting	accounting	PROPN
absel-2624	93	2	and	and	CCONJ
absel-2624	93	3	analytical	analytical	ADJ
absel-2624	93	4	methods	method	NOUN
absel-2624	93	5	(	(	PUNCT
absel-2624	93	6	homewood	homewood	PROPN
absel-2624	93	7	,	,	PUNCT
absel-2624	93	8	illinois	illinois	PROPN
absel-2624	93	9	:	:	PUNCT
absel-2624	93	10	richard	richard	PROPN
absel-2624	93	11	d.	d.	PROPN
absel-2624	93	12	irwin	irwin	PROPN
absel-2624	93	13	,	,	PUNCT
absel-2624	93	14	inc	inc	PROPN
absel-2624	93	15	.	.	PROPN
absel-2624	93	16	,	,	PUNCT
absel-2624	93	17	1964	1964	NUM
absel-2624	93	18	)	)	PUNCT
absel-2624	93	19	.	.	PUNCT
absel-2624	94	1	[	[	X
absel-2624	94	2	5	5	NUM
absel-2624	94	3	]	]	PUNCT
absel-2624	94	4	mattesich	mattesich	NOUN
absel-2624	94	5	,	,	PUNCT
absel-2624	94	6	richard	richard	PROPN
absel-2624	94	7	.	.	PUNCT
absel-2624	95	1	“	"	PUNCT
absel-2624	95	2	budgeting	budgeting	NOUN
absel-2624	95	3	models	model	NOUN
absel-2624	95	4	and	and	CCONJ
absel-2624	95	5	systems	system	NOUN
absel-2624	95	6	simulation	simulation	NOUN
absel-2624	95	7	,	,	PUNCT
absel-2624	95	8	the	the	DET
absel-2624	95	9	accounting	accounting	NOUN
absel-2624	95	10	review	review	NOUN
absel-2624	95	11	,	,	PUNCT
absel-2624	95	12	vol	vol	NOUN
absel-2624	95	13	.	.	PROPN
absel-2624	95	14	36	36	NUM
absel-2624	95	15	,	,	PUNCT
absel-2624	95	16	no	no	INTJ
absel-2624	95	17	.	.	NOUN
absel-2624	95	18	3	3	NUM
absel-2624	95	19	,	,	PUNCT
absel-2624	95	20	1961	1961	NUM
absel-2624	95	21	,	,	PUNCT
absel-2624	95	22	pp	pp	X
absel-2624	95	23	.	.	PUNCT
absel-2624	95	24	384	384	NUM
absel-2624	95	25	,	,	PUNCT
absel-2624	95	26	397	397	NUM
absel-2624	95	27	.	.	PUNCT
absel-2624	96	1	[	[	X
absel-2624	96	2	6	6	NUM
absel-2624	96	3	]	]	SYM
absel-2624	96	4	neter	neter	NOUN
absel-2624	96	5	,	,	PUNCT
absel-2624	96	6	john	john	PROPN
absel-2624	96	7	and	and	CCONJ
absel-2624	96	8	james	james	PROPN
absel-2624	96	9	k.	k.	PROPN
absel-2624	96	10	loebbecke	loebbecke	PROPN
absel-2624	96	11	.	.	PUNCT
absel-2624	97	1	behavior	behavior	NOUN
absel-2624	97	2	of	of	ADP
absel-2624	97	3	major	major	ADJ
absel-2624	97	4	statistical	statistical	ADJ
absel-2624	97	5	estimators	estimator	NOUN
absel-2624	97	6	in	in	ADP
absel-2624	97	7	sampling	sample	VERB
absel-2624	97	8	accounting	accounting	NOUN
absel-2624	97	9	populations	population	NOUN
absel-2624	97	10	(	(	PUNCT
absel-2624	97	11	new	new	PROPN
absel-2624	97	12	york	york	PROPN
absel-2624	97	13	:	:	PUNCT
absel-2624	97	14	american	american	PROPN
absel-2624	97	15	institute	institute	PROPN
absel-2624	97	16	of	of	ADP
absel-2624	97	17	certified	certify	VERB
absel-2624	97	18	public	public	ADJ
absel-2624	97	19	accountants	accountant	NOUN
absel-2624	97	20	,	,	PUNCT
absel-2624	97	21	1975	1975	NUM
absel-2624	97	22	)	)	PUNCT
absel-2624	97	23	.	.	PUNCT
absel-2624	98	1	table	table	NOUN
absel-2624	98	2	of	of	ADP
absel-2624	98	3	contents	content	NOUN
absel-2624	98	4	volume	volume	NOUN
absel-2624	98	5	6	6	NUM
absel-2624	98	6	,	,	PUNCT
absel-2624	98	7	1979	1979	NUM
absel-2624	98	8	the	the	DET
absel-2624	98	9	use	use	NOUN
absel-2624	98	10	of	of	ADP
absel-2624	98	11	cases	case	NOUN
absel-2624	98	12	with	with	ADP
absel-2624	98	13	role	role	NOUN
absel-2624	98	14	plays	play	VERB
absel-2624	98	15	in	in	ADP
absel-2624	98	16	a	a	DET
absel-2624	98	17	research	research	NOUN
absel-2624	98	18	methods	method	NOUN
absel-2624	98	19	course	course	NOUN
absel-2624	98	20	debugging	debug	VERB
absel-2624	98	21	and	and	CCONJ
absel-2624	98	22	implementing	implement	VERB
absel-2624	98	23	the	the	DET
absel-2624	98	24	live	live	ADJ
absel-2624	98	25	-	-	PUNCT
absel-2624	98	26	case	case	NOUN
absel-2624	98	27	approach	approach	NOUN
absel-2624	98	28	to	to	ADP
absel-2624	98	29	marketing	marketing	NOUN
absel-2624	98	30	research	research	NOUN
absel-2624	98	31	in	in	ADP
absel-2624	98	32	the	the	DET
absel-2624	98	33	australian	australian	ADJ
absel-2624	98	34	environment	environment	NOUN
absel-2624	98	35	using	use	VERB
absel-2624	98	36	a	a	DET
absel-2624	98	37	case	case	NOUN
absel-2624	98	38	as	as	SCONJ
absel-2624	98	39	the	the	DET
absel-2624	98	40	basis	basis	NOUN
absel-2624	98	41	for	for	ADP
absel-2624	98	42	a	a	DET
absel-2624	98	43	modified	modify	VERB
absel-2624	98	44	debate	debate	NOUN
absel-2624	98	45	using	use	VERB
absel-2624	98	46	cases	case	NOUN
absel-2624	98	47	in	in	ADP
absel-2624	98	48	business	business	NOUN
absel-2624	98	49	communication	communication	NOUN
absel-2624	98	50	classes	class	NOUN
absel-2624	98	51	a	a	DET
absel-2624	98	52	structured	structured	ADJ
absel-2624	98	53	approach	approach	NOUN
absel-2624	98	54	to	to	PART
absel-2624	98	55	case	case	VERB
absel-2624	98	56	analysis	analysis	NOUN
absel-2624	98	57	and	and	CCONJ
absel-2624	98	58	reporting	report	VERB
absel-2624	98	59	intercollegiate	intercollegiate	ADJ
absel-2624	98	60	case	case	NOUN
absel-2624	98	61	analysis	analysis	NOUN
absel-2624	98	62	competition	competition	NOUN
absel-2624	98	63	as	as	ADP
absel-2624	98	64	an	an	DET
absel-2624	98	65	experiential	experiential	ADJ
absel-2624	98	66	learning	learning	NOUN
absel-2624	98	67	experience	experience	NOUN
absel-2624	98	68	attributes	attribute	VERB
absel-2624	98	69	germane	germane	NOUN
absel-2624	98	70	to	to	PART
absel-2624	98	71	student	student	VERB
absel-2624	98	72	/	/	SYM
absel-2624	98	73	live	live	ADJ
absel-2624	98	74	case	case	NOUN
absel-2624	98	75	situations	situation	NOUN
absel-2624	98	76	understanding	understand	VERB
absel-2624	98	77	dispute	dispute	NOUN
absel-2624	98	78	resolution	resolution	NOUN
absel-2624	98	79	through	through	ADP
absel-2624	98	80	experiential	experiential	ADJ
absel-2624	98	81	learning	learning	NOUN
absel-2624	98	82	personality	personality	NOUN
absel-2624	98	83	development	development	NOUN
absel-2624	98	84	and	and	CCONJ
absel-2624	98	85	conflict	conflict	NOUN
absel-2624	98	86	dynamics	dynamic	NOUN
absel-2624	98	87	:	:	PUNCT
absel-2624	98	88	an	an	DET
absel-2624	98	89	experimental	experimental	ADJ
absel-2624	98	90	design	design	NOUN
absel-2624	98	91	to	to	PART
absel-2624	98	92	study	study	VERB
absel-2624	98	93	the	the	DET
absel-2624	98	94	effects	effect	NOUN
absel-2624	98	95	of	of	ADP
absel-2624	98	96	teaching	teaching	NOUN
absel-2624	98	97	methodologies	methodology	NOUN
absel-2624	98	98	on	on	ADP
absel-2624	98	99	conflict	conflict	NOUN
absel-2624	98	100	resolution	resolution	NOUN
absel-2624	98	101	interpersonal	interpersonal	ADJ
absel-2624	98	102	competence	competence	NOUN
absel-2624	98	103	and	and	CCONJ
absel-2624	98	104	the	the	DET
absel-2624	98	105	digital	digital	ADJ
absel-2624	98	106	pdp-11:40	pdp-11:40	PROPN
absel-2624	98	107	the	the	DET
absel-2624	98	108	process	process	NOUN
absel-2624	98	109	of	of	ADP
absel-2624	98	110	writing	write	VERB
absel-2624	98	111	a	a	DET
absel-2624	98	112	collective	collective	ADJ
absel-2624	98	113	bargaining	bargaining	NOUN
absel-2624	98	114	simulation	simulation	NOUN
absel-2624	98	115	:	:	PUNCT
absel-2624	98	116	a	a	DET
absel-2624	98	117	case	case	NOUN
absel-2624	98	118	study	study	NOUN
absel-2624	98	119	in	in	ADP
absel-2624	98	120	practical	practical	ADJ
absel-2624	98	121	pedagogy	pedagogy	NOUN
absel-2624	98	122	simulating	simulate	VERB
absel-2624	98	123	negotiations	negotiation	NOUN
absel-2624	98	124	in	in	ADP
absel-2624	98	125	an	an	DET
absel-2624	98	126	educational	educational	ADJ
absel-2624	98	127	context	context	NOUN
absel-2624	98	128	simulations	simulation	NOUN
absel-2624	98	129	as	as	ADP
absel-2624	98	130	a	a	DET
absel-2624	98	131	technique	technique	NOUN
absel-2624	98	132	for	for	ADP
absel-2624	98	133	teaching	teach	VERB
absel-2624	98	134	collective	collective	ADJ
absel-2624	98	135	bargaining	bargaining	NOUN
absel-2624	98	136	experiential	experiential	ADJ
absel-2624	98	137	processing	processing	NOUN
absel-2624	98	138	of	of	ADP
absel-2624	98	139	differing	differ	VERB
absel-2624	98	140	managerial	managerial	ADJ
absel-2624	98	141	perspectives	perspective	NOUN
absel-2624	98	142	:	:	PUNCT
absel-2624	98	143	the	the	DET
absel-2624	98	144	use	use	NOUN
absel-2624	98	145	of	of	ADP
absel-2624	98	146	a	a	DET
absel-2624	98	147	game	game	NOUN
absel-2624	98	148	show	show	NOUN
absel-2624	98	149	format	format	NOUN
absel-2624	98	150	individual	individual	ADJ
absel-2624	98	151	self	self	NOUN
absel-2624	98	152	report	report	NOUN
absel-2624	98	153	vs.	vs.	ADP
absel-2624	98	154	group	group	NOUN
absel-2624	98	155	consensus	consensus	NOUN
absel-2624	98	156	in	in	ADP
absel-2624	98	157	small	small	ADJ
absel-2624	98	158	decision	decision	NOUN
absel-2624	98	159	-	-	PUNCT
absel-2624	98	160	making	make	VERB
absel-2624	98	161	groups	group	NOUN
absel-2624	98	162	effects	effect	NOUN
absel-2624	98	163	of	of	ADP
absel-2624	98	164	sex	sex	NOUN
absel-2624	98	165	-	-	PUNCT
absel-2624	98	166	role	role	NOUN
absel-2624	98	167	stereotypes	stereotype	NOUN
absel-2624	98	168	on	on	ADP
absel-2624	98	169	promotion	promotion	NOUN
absel-2624	98	170	decisions	decision	NOUN
absel-2624	98	171	:	:	PUNCT
absel-2624	98	172	an	an	DET
absel-2624	98	173	exercise	exercise	NOUN
absel-2624	98	174	computer	computer	NOUN
absel-2624	98	175	aids	aid	NOUN
absel-2624	98	176	to	to	ADP
absel-2624	98	177	planning	plan	VERB
absel-2624	98	178	:	:	PUNCT
absel-2624	98	179	the	the	DET
absel-2624	98	180	budget	budget	NOUN
absel-2624	98	181	and	and	CCONJ
absel-2624	98	182	forecasting	forecasting	NOUN
absel-2624	98	183	module	module	NOUN
absel-2624	98	184	use	use	NOUN
absel-2624	98	185	of	of	ADP
absel-2624	98	186	a	a	DET
absel-2624	98	187	microcomputer	microcomputer	NOUN
absel-2624	98	188	in	in	ADP
absel-2624	98	189	a	a	DET
absel-2624	98	190	decision	decision	NOUN
absel-2624	98	191	analysis	analysis	NOUN
absel-2624	98	192	for	for	ADP
absel-2624	98	193	investment	investment	NOUN
absel-2624	98	194	portfolio	portfolio	NOUN
absel-2624	98	195	selection	selection	NOUN
absel-2624	98	196	a	a	DET
absel-2624	98	197	game	game	NOUN
absel-2624	98	198	of	of	ADP
absel-2624	98	199	investment	investment	NOUN
absel-2624	98	200	strategy	strategy	NOUN
absel-2624	98	201	:	:	PUNCT
absel-2624	99	1	description	description	NOUN
absel-2624	99	2	,	,	PUNCT
absel-2624	99	3	use	use	NOUN
absel-2624	99	4	,	,	PUNCT
absel-2624	99	5	criticism	criticism	NOUN
absel-2624	99	6	and	and	CCONJ
absel-2624	99	7	modification	modification	NOUN
absel-2624	99	8	coping	cope	VERB
absel-2624	99	9	with	with	ADP
absel-2624	99	10	future	future	ADJ
absel-2624	99	11	uncertainties	uncertainty	NOUN
absel-2624	99	12	through	through	ADP
absel-2624	99	13	probabilistic	probabilistic	ADJ
absel-2624	99	14	budgeting	budget	VERB
absel-2624	99	15	administration	administration	NOUN
absel-2624	99	16	and	and	CCONJ
absel-2624	99	17	design	design	NOUN
absel-2624	99	18	of	of	ADP
absel-2624	99	19	simulation	simulation	NOUN
absel-2624	99	20	materials	material	NOUN
absel-2624	99	21	for	for	ADP
absel-2624	99	22	a	a	DET
absel-2624	99	23	specialized	specialized	ADJ
absel-2624	99	24	management	management	NOUN
absel-2624	99	25	training	training	NOUN
absel-2624	99	26	program	program	NOUN
absel-2624	99	27	managing	manage	VERB
absel-2624	99	28	stress	stress	NOUN
absel-2624	99	29	in	in	ADP
absel-2624	99	30	organizational	organizational	ADJ
absel-2624	99	31	life	life	NOUN
absel-2624	99	32	banksim	banksim	NOUN
absel-2624	99	33	:	:	PUNCT
absel-2624	99	34	the	the	DET
absel-2624	99	35	bank	bank	NOUN
absel-2624	99	36	management	management	NOUN
absel-2624	99	37	simulation	simulation	NOUN
absel-2624	99	38	issues	issue	NOUN
absel-2624	99	39	in	in	ADP
absel-2624	99	40	the	the	DET
absel-2624	99	41	organizational	organizational	ADJ
absel-2624	99	42	application	application	NOUN
absel-2624	99	43	of	of	ADP
absel-2624	99	44	simulation	simulation	NOUN
absel-2624	99	45	and	and	CCONJ
absel-2624	99	46	experiential	experiential	ADJ
absel-2624	99	47	material	material	NOUN
absel-2624	99	48	games	game	NOUN
absel-2624	99	49	within	within	ADP
absel-2624	99	50	games	game	NOUN
absel-2624	99	51	:	:	PUNCT
absel-2624	99	52	the	the	DET
absel-2624	99	53	role	role	NOUN
absel-2624	99	54	of	of	ADP
absel-2624	99	55	the	the	DET
absel-2624	99	56	glitch	glitch	NOUN
absel-2624	99	57	experiential	experiential	ADJ
absel-2624	99	58	learning	learning	NOUN
absel-2624	99	59	from	from	ADP
absel-2624	99	60	classroom	classroom	NOUN
absel-2624	99	61	to	to	ADP
absel-2624	99	62	business	business	NOUN
absel-2624	99	63	an	an	DET
absel-2624	99	64	evaluation	evaluation	NOUN
absel-2624	99	65	of	of	ADP
absel-2624	99	66	the	the	DET
absel-2624	99	67	small	small	PROPN
absel-2624	99	68	business	business	PROPN
absel-2624	99	69	institute	institute	PROPN
absel-2624	99	70	program	program	NOUN
absel-2624	99	71	as	as	ADP
absel-2624	99	72	an	an	DET
absel-2624	99	73	experiential	experiential	ADJ
absel-2624	99	74	learning	learning	NOUN
absel-2624	99	75	exercise	exercise	NOUN
absel-2624	99	76	conversations	conversation	NOUN
absel-2624	99	77	with	with	ADP
absel-2624	99	78	top	top	ADJ
absel-2624	99	79	management	management	NOUN
absel-2624	99	80	(	(	PUNCT
absel-2624	99	81	simulated	simulated	ADJ
absel-2624	99	82	)	)	PUNCT
absel-2624	99	83	experience	experience	NOUN
absel-2624	99	84	in	in	ADP
absel-2624	99	85	the	the	DET
absel-2624	99	86	use	use	NOUN
absel-2624	99	87	and	and	CCONJ
absel-2624	99	88	assessment	assessment	NOUN
absel-2624	99	89	of	of	ADP
absel-2624	99	90	simulation	simulation	NOUN
absel-2624	99	91	in	in	ADP
absel-2624	99	92	management	management	NOUN
absel-2624	99	93	education	education	NOUN
absel-2624	99	94	a	a	DET
absel-2624	99	95	statistical	statistical	ADJ
absel-2624	99	96	analysis	analysis	NOUN
absel-2624	99	97	of	of	ADP
absel-2624	99	98	simulation	simulation	NOUN
absel-2624	99	99	users	user	NOUN
absel-2624	99	100	:	:	PUNCT
absel-2624	99	101	relationships	relationship	NOUN
absel-2624	99	102	between	between	ADP
absel-2624	99	103	stress	stress	NOUN
absel-2624	99	104	and	and	CCONJ
absel-2624	99	105	human	human	ADJ
absel-2624	99	106	subject	subject	NOUN
absel-2624	99	107	guidelines	guideline	NOUN
absel-2624	99	108	group	group	NOUN
absel-2624	99	109	decision	decision	NOUN
absel-2624	99	110	making	make	VERB
absel-2624	99	111	in	in	ADP
absel-2624	99	112	a	a	DET
absel-2624	99	113	computer	computer	NOUN
absel-2624	99	114	game	game	NOUN
absel-2624	99	115	analysis	analysis	NOUN
absel-2624	99	116	of	of	ADP
absel-2624	99	117	demographic	demographic	ADJ
absel-2624	99	118	and	and	CCONJ
absel-2624	99	119	psychosocial	psychosocial	ADJ
absel-2624	99	120	variables	variable	NOUN
absel-2624	99	121	comparing	compare	VERB
absel-2624	99	122	performance	performance	NOUN
absel-2624	99	123	during	during	ADP
absel-2624	99	124	three	three	NUM
absel-2624	99	125	managerial	managerial	ADJ
absel-2624	99	126	accounting	accounting	NOUN
absel-2624	99	127	simulation	simulation	NOUN
absel-2624	99	128	schedules	schedule	VERB
absel-2624	99	129	business	business	NOUN
absel-2624	99	130	policy	policy	NOUN
absel-2624	99	131	simulation	simulation	NOUN
absel-2624	99	132	and	and	CCONJ
absel-2624	99	133	the	the	DET
absel-2624	99	134	intense	intense	ADJ
absel-2624	99	135	course	course	NOUN
absel-2624	99	136	structure	structure	NOUN
absel-2624	99	137	the	the	DET
absel-2624	99	138	use	use	NOUN
absel-2624	99	139	of	of	ADP
absel-2624	99	140	intensive	intensive	ADJ
absel-2624	99	141	simulation	simulation	NOUN
absel-2624	99	142	in	in	ADP
absel-2624	99	143	executive	executive	ADJ
absel-2624	99	144	development	development	NOUN
absel-2624	99	145	and	and	CCONJ
absel-2624	99	146	academic	academic	ADJ
absel-2624	99	147	settings	setting	NOUN
absel-2624	99	148	the	the	DET
absel-2624	99	149	use	use	NOUN
absel-2624	99	150	of	of	ADP
absel-2624	99	151	experiential	experiential	ADJ
absel-2624	99	152	exercises	exercise	NOUN
absel-2624	99	153	in	in	ADP
absel-2624	99	154	the	the	DET
absel-2624	99	155	undergraduate	undergraduate	ADJ
absel-2624	99	156	consumer	consumer	NOUN
absel-2624	99	157	behavior	behavior	NOUN
absel-2624	99	158	course	course	NOUN
absel-2624	99	159	a	a	DET
absel-2624	99	160	personal	personal	ADJ
absel-2624	99	161	marketing	marketing	NOUN
absel-2624	99	162	strategy	strategy	NOUN
absel-2624	99	163	approach	approach	NOUN
absel-2624	99	164	:	:	PUNCT
absel-2624	99	165	framework	framework	NOUN
absel-2624	99	166	and	and	CCONJ
absel-2624	99	167	application	application	NOUN
absel-2624	99	168	teaching	teaching	NOUN
absel-2624	99	169	pert	pert	NOUN
absel-2624	99	170	experientially	experientially	ADV
absel-2624	99	171	in	in	ADP
absel-2624	99	172	marketing	marketing	NOUN
absel-2624	99	173	research	research	NOUN
absel-2624	99	174	discovering	discover	VERB
absel-2624	99	175	the	the	DET
absel-2624	99	176	majority	majority	NOUN
absel-2624	99	177	fallacy	fallacy	NOUN
absel-2624	99	178	an	an	DET
absel-2624	99	179	experiential	experiential	ADJ
absel-2624	99	180	approach	approach	NOUN
absel-2624	99	181	to	to	ADP
absel-2624	99	182	studying	study	VERB
absel-2624	99	183	international	international	ADJ
absel-2624	99	184	business	business	NOUN
absel-2624	99	185	a	a	DET
absel-2624	99	186	demonstration	demonstration	NOUN
absel-2624	99	187	of	of	ADP
absel-2624	99	188	the	the	DET
absel-2624	99	189	business	business	NOUN
absel-2624	99	190	simulation	simulation	NOUN
absel-2624	99	191	game	game	NOUN
absel-2624	99	192	as	as	ADP
absel-2624	99	193	a	a	DET
absel-2624	99	194	curriculum	curriculum	NOUN
absel-2624	99	195	assessment	assessment	NOUN
absel-2624	99	196	device	device	NOUN
absel-2624	99	197	relating	relate	VERB
absel-2624	99	198	teaching	teaching	NOUN
absel-2624	99	199	methods	method	NOUN
absel-2624	99	200	with	with	ADP
absel-2624	99	201	educational	educational	ADJ
absel-2624	99	202	objectives	objective	NOUN
absel-2624	99	203	in	in	ADP
absel-2624	99	204	the	the	DET
absel-2624	99	205	business	business	NOUN
absel-2624	99	206	curriculum	curriculum	NOUN
absel-2624	99	207	the	the	DET
absel-2624	99	208	junior	junior	ADJ
absel-2624	99	209	achievement	achievement	NOUN
absel-2624	99	210	applied	apply	VERB
absel-2624	99	211	management	management	NOUN
absel-2624	99	212	program	program	NOUN
absel-2624	99	213	as	as	ADP
absel-2624	99	214	a	a	DET
absel-2624	99	215	compromise	compromise	NOUN
absel-2624	99	216	situation	situation	NOUN
absel-2624	99	217	between	between	ADP
absel-2624	99	218	the	the	DET
absel-2624	99	219	simulation	simulation	NOUN
absel-2624	99	220	and	and	CCONJ
absel-2624	99	221	the	the	DET
absel-2624	99	222	internship	internship	NOUN
absel-2624	99	223	who	who	PRON
absel-2624	99	224	is	be	AUX
absel-2624	99	225	using	use	VERB
absel-2624	99	226	computerized	computerized	ADJ
absel-2624	99	227	business	business	NOUN
absel-2624	99	228	games	game	NOUN
absel-2624	99	229	?	?	PUNCT
absel-2624	99	230	:	:	PUNCT
absel-2624	99	231	a	a	DET
absel-2624	99	232	view	view	NOUN
absel-2624	99	233	from	from	ADP
absel-2624	99	234	publishers	publisher	NOUN
absel-2624	99	235	'	'	PART
absel-2624	99	236	adoption	adoption	NOUN
absel-2624	99	237	lists	list	VERB
absel-2624	99	238	trials	trial	NOUN
absel-2624	99	239	and	and	CCONJ
absel-2624	99	240	tribulations	tribulation	NOUN
absel-2624	99	241	in	in	ADP
absel-2624	99	242	testing	test	VERB
absel-2624	99	243	educational	educational	ADJ
absel-2624	99	244	innovations	innovation	NOUN
absel-2624	99	245	an	an	DET
absel-2624	99	246	examination	examination	NOUN
absel-2624	99	247	of	of	ADP
absel-2624	99	248	the	the	DET
absel-2624	99	249	perceived	perceive	VERB
absel-2624	99	250	effectiveness	effectiveness	NOUN
absel-2624	99	251	of	of	ADP
absel-2624	99	252	computer	computer	NOUN
absel-2624	99	253	simulation	simulation	NOUN
absel-2624	99	254	in	in	ADP
absel-2624	99	255	a	a	DET
absel-2624	99	256	classroom	classroom	NOUN
absel-2624	99	257	setting	set	VERB
absel-2624	99	258	as	as	SCONJ
absel-2624	99	259	affected	affect	VERB
absel-2624	99	260	by	by	ADP
absel-2624	99	261	game	game	NOUN
absel-2624	99	262	,	,	PUNCT
absel-2624	99	263	environmental	environmental	ADJ
absel-2624	99	264	and	and	CCONJ
absel-2624	99	265	respondent	respondent	NOUN
absel-2624	99	266	characteristics	characteristic	NOUN
absel-2624	99	267	game	game	NOUN
absel-2624	99	268	administration	administration	NOUN
absel-2624	99	269	:	:	PUNCT
absel-2624	99	270	a	a	DET
absel-2624	99	271	life	life	NOUN
absel-2624	99	272	cycle	cycle	NOUN
absel-2624	99	273	analysis	analysis	NOUN
absel-2624	99	274	research	research	NOUN
absel-2624	99	275	on	on	ADP
absel-2624	99	276	the	the	DET
absel-2624	99	277	effectiveness	effectiveness	NOUN
absel-2624	99	278	of	of	ADP
absel-2624	99	279	using	use	VERB
absel-2624	99	280	a	a	DET
absel-2624	99	281	computerized	computerized	ADJ
absel-2624	99	282	simulation	simulation	NOUN
absel-2624	99	283	in	in	ADP
absel-2624	99	284	the	the	DET
absel-2624	99	285	basic	basic	ADJ
absel-2624	99	286	management	management	NOUN
absel-2624	99	287	course	course	NOUN
absel-2624	99	288	gaming	gaming	NOUN
absel-2624	99	289	and	and	CCONJ
absel-2624	99	290	attitudinal	attitudinal	ADJ
absel-2624	99	291	change	change	NOUN
absel-2624	99	292	the	the	DET
absel-2624	99	293	teacher	teacher	NOUN
absel-2624	99	294	-	-	PUNCT
absel-2624	99	295	student	student	NOUN
absel-2624	99	296	relationship	relationship	NOUN
absel-2624	99	297	in	in	ADP
absel-2624	99	298	experiential	experiential	ADJ
absel-2624	99	299	classes	class	NOUN
absel-2624	99	300	and	and	CCONJ
absel-2624	99	301	the	the	DET
absel-2624	99	302	student	student	NOUN
absel-2624	99	303	's	's	PART
absel-2624	99	304	perception	perception	NOUN
absel-2624	99	305	of	of	ADP
absel-2624	99	306	course	course	NOUN
absel-2624	99	307	effectiveness	effectiveness	NOUN
absel-2624	99	308	an	an	DET
absel-2624	99	309	exploratory	exploratory	ADJ
absel-2624	99	310	study	study	NOUN
absel-2624	99	311	of	of	ADP
absel-2624	99	312	student	student	NOUN
absel-2624	99	313	characteristics	characteristic	NOUN
absel-2624	99	314	and	and	CCONJ
absel-2624	99	315	educational	educational	ADJ
absel-2624	99	316	processes	process	NOUN
absel-2624	99	317	in	in	ADP
absel-2624	99	318	programmatic	programmatic	ADJ
absel-2624	99	319	experiential	experiential	ADJ
absel-2624	99	320	learning	learning	NOUN
absel-2624	99	321	general	general	ADJ
absel-2624	99	322	incongruity	incongruity	NOUN
absel-2624	99	323	adaption	adaption	NOUN
absel-2624	99	324	level	level	NOUN
absel-2624	99	325	(	(	PUNCT
absel-2624	99	326	gial	gial	NOUN
absel-2624	99	327	)	)	PUNCT
absel-2624	99	328	as	as	ADP
absel-2624	99	329	a	a	DET
absel-2624	99	330	predictor	predictor	NOUN
absel-2624	99	331	of	of	ADP
absel-2624	99	332	risk	risk	NOUN
absel-2624	99	333	preferences	preference	NOUN
absel-2624	99	334	in	in	ADP
absel-2624	99	335	a	a	DET
absel-2624	99	336	simulated	simulate	VERB
absel-2624	99	337	management	management	NOUN
absel-2624	99	338	game	game	NOUN
absel-2624	99	339	the	the	DET
absel-2624	99	340	cap	cap	NOUN
absel-2624	99	341	-	-	PUNCT
absel-2624	99	342	stone	stone	NOUN
absel-2624	99	343	opportunity	opportunity	NOUN
absel-2624	99	344	:	:	PUNCT
absel-2624	99	345	combining	combine	VERB
absel-2624	99	346	business	business	NOUN
absel-2624	99	347	simulation	simulation	NOUN
absel-2624	99	348	and	and	CCONJ
absel-2624	99	349	experiential	experiential	ADJ
absel-2624	99	350	learning	learning	NOUN
absel-2624	99	351	incorporating	incorporate	VERB
absel-2624	99	352	mis	mis	PROPN
absel-2624	99	353	/	/	SYM
absel-2624	99	354	dss	dss	NOUN
absel-2624	99	355	into	into	ADP
absel-2624	99	356	policy	policy	NOUN
absel-2624	99	357	courses	course	NOUN
absel-2624	99	358	via	via	ADP
absel-2624	99	359	simulation	simulation	NOUN
absel-2624	99	360	who	who	PRON
absel-2624	99	361	benefits	benefit	VERB
absel-2624	99	362	most	most	ADV
absel-2624	99	363	from	from	ADP
absel-2624	99	364	participation	participation	NOUN
absel-2624	99	365	in	in	ADP
absel-2624	99	366	business	business	NOUN
absel-2624	99	367	policy	policy	NOUN
absel-2624	99	368	simulations	simulation	NOUN
absel-2624	99	369	:	:	PUNCT
absel-2624	99	370	an	an	DET
absel-2624	99	371	empirical	empirical	ADJ
absel-2624	99	372	study	study	NOUN
absel-2624	99	373	of	of	ADP
absel-2624	99	374	skill	skill	NOUN
absel-2624	99	375	development	development	NOUN
absel-2624	99	376	by	by	ADP
absel-2624	99	377	functional	functional	ADJ
absel-2624	99	378	areas	area	NOUN
absel-2624	99	379	the	the	DET
absel-2624	99	380	use	use	NOUN
absel-2624	99	381	of	of	ADP
absel-2624	99	382	program	program	NOUN
absel-2624	99	383	namex	namex	NOUN
absel-2624	99	384	in	in	ADP
absel-2624	99	385	teaching	teach	VERB
absel-2624	99	386	the	the	DET
absel-2624	99	387	accounting	accounting	NOUN
absel-2624	99	388	for	for	ADP
absel-2624	99	389	nonmonetary	nonmonetary	ADJ
absel-2624	99	390	assets	asset	NOUN
absel-2624	99	391	the	the	DET
absel-2624	99	392	use	use	NOUN
absel-2624	99	393	of	of	ADP
absel-2624	99	394	program	program	NOUN
absel-2624	99	395	cvp	cvp	NOUN
absel-2624	99	396	in	in	ADP
absel-2624	99	397	teaching	teach	VERB
absel-2624	99	398	cost	cost	NOUN
absel-2624	99	399	-	-	PUNCT
absel-2624	99	400	volume	volume	NOUN
absel-2624	99	401	-	-	PUNCT
absel-2624	99	402	profit	profit	NOUN
absel-2624	99	403	analysis	analysis	NOUN
absel-2624	99	404	experiential	experiential	ADJ
absel-2624	99	405	vs.	vs.	ADP
absel-2624	99	406	traditional	traditional	ADJ
absel-2624	99	407	classroom	classroom	NOUN
absel-2624	99	408	approach	approach	NOUN
absel-2624	99	409	in	in	ADP
absel-2624	99	410	the	the	DET
absel-2624	99	411	basic	basic	ADJ
absel-2624	99	412	management	management	NOUN
absel-2624	99	413	course	course	NOUN
absel-2624	99	414	:	:	PUNCT
absel-2624	99	415	a	a	DET
absel-2624	99	416	puerto	puerto	ADJ
absel-2624	99	417	rican	rican	ADJ
absel-2624	99	418	experience	experience	NOUN
absel-2624	99	419	a	a	DET
absel-2624	99	420	guide	guide	NOUN
absel-2624	99	421	to	to	ADP
absel-2624	99	422	the	the	DET
absel-2624	99	423	successful	successful	ADJ
absel-2624	99	424	use	use	NOUN
absel-2624	99	425	of	of	ADP
absel-2624	99	426	business	business	NOUN
absel-2624	99	427	simulation	simulation	NOUN
absel-2624	99	428	games	game	VERB
absel-2624	99	429	the	the	DET
absel-2624	99	430	dynamic	dynamic	ADJ
absel-2624	99	431	aspects	aspect	NOUN
absel-2624	99	432	of	of	ADP
absel-2624	99	433	interactive	interactive	ADJ
absel-2624	99	434	gaming	gaming	NOUN
absel-2624	99	435	puts	put	VERB
absel-2624	99	436	the	the	DET
absel-2624	99	437	realism	realism	NOUN
absel-2624	99	438	into	into	ADP
absel-2624	99	439	gaming	gaming	NOUN
absel-2624	99	440	system	system	NOUN
absel-2624	99	441	representation	representation	NOUN
absel-2624	99	442	of	of	ADP
absel-2624	99	443	simorg	simorg	NOUN
absel-2624	99	444	the	the	DET
absel-2624	99	445	design	design	NOUN
absel-2624	99	446	of	of	ADP
absel-2624	99	447	a	a	DET
absel-2624	99	448	database	database	NOUN
absel-2624	99	449	system	system	NOUN
absel-2624	99	450	to	to	PART
absel-2624	99	451	support	support	VERB
absel-2624	99	452	business	business	NOUN
absel-2624	99	453	simulation	simulation	NOUN
absel-2624	99	454	and	and	CCONJ
absel-2624	99	455	experiential	experiential	ADJ
absel-2624	99	456	learning	learn	VERB
absel-2624	99	457	a	a	DET
absel-2624	99	458	data	data	NOUN
absel-2624	99	459	entry	entry	NOUN
absel-2624	99	460	and	and	CCONJ
absel-2624	99	461	retrieval	retrieval	NOUN
absel-2624	99	462	system	system	NOUN
absel-2624	99	463	for	for	ADP
absel-2624	99	464	a	a	DET
absel-2624	99	465	computer	computer	NOUN
absel-2624	99	466	simulation	simulation	NOUN
absel-2624	99	467	(	(	PUNCT
absel-2624	99	468	ders	ders	PROPN
absel-2624	99	469	)	)	PUNCT
absel-2624	99	470	simulation	simulation	NOUN
absel-2624	99	471	an	an	DET
absel-2624	99	472	advantage	advantage	NOUN
absel-2624	99	473	for	for	ADP
absel-2624	99	474	accounting	accounting	NOUN
absel-2624	99	475	research	research	NOUN
absel-2624	99	476	computer	computer	NOUN
absel-2624	99	477	-	-	PUNCT
absel-2624	99	478	aided	aid	VERB
absel-2624	99	479	project	project	NOUN
absel-2624	99	480	performance	performance	NOUN
absel-2624	99	481	control	control	NOUN
absel-2624	99	482	simulation	simulation	NOUN
absel-2624	99	483	:	:	PUNCT
absel-2624	99	484	an	an	DET
absel-2624	99	485	interactive	interactive	ADJ
absel-2624	99	486	experiential	experiential	ADJ
absel-2624	99	487	gaming	gaming	NOUN
absel-2624	99	488	technique	technique	NOUN
absel-2624	99	489	for	for	ADP
absel-2624	99	490	managerial	managerial	ADJ
absel-2624	99	491	decision	decision	NOUN
absel-2624	99	492	making	make	VERB
absel-2624	99	493	utilization	utilization	NOUN
absel-2624	99	494	of	of	ADP
absel-2624	99	495	manual	manual	ADJ
absel-2624	99	496	simulation	simulation	NOUN
absel-2624	99	497	games	game	NOUN
absel-2624	99	498	to	to	PART
absel-2624	99	499	develop	develop	VERB
absel-2624	99	500	scenarios	scenario	NOUN
absel-2624	99	501	of	of	ADP
absel-2624	99	502	future	future	ADJ
absel-2624	99	503	events	event	NOUN
absel-2624	99	504	an	an	DET
absel-2624	99	505	exploratory	exploratory	ADJ
absel-2624	99	506	study	study	NOUN
absel-2624	99	507	foundry	foundry	NOUN
absel-2624	99	508	:	:	PUNCT
absel-2624	99	509	a	a	DET
absel-2624	99	510	foundry	foundry	NOUN
absel-2624	99	511	simulation	simulation	NOUN
absel-2624	99	512	customized	customize	VERB
absel-2624	99	513	debriefing	debriefing	NOUN
absel-2624	99	514	:	:	PUNCT
absel-2624	99	515	the	the	DET
absel-2624	99	516	achilles	achille	NOUN
absel-2624	99	517	heel	heel	NOUN
absel-2624	99	518	of	of	ADP
absel-2624	99	519	experiential	experiential	ADJ
absel-2624	99	520	learning	learning	NOUN
absel-2624	99	521	?	?	PUNCT
absel-2624	100	1	computerized	computerized	ADJ
absel-2624	100	2	business	business	NOUN
absel-2624	100	3	simulations	simulation	NOUN
absel-2624	100	4	and	and	CCONJ
absel-2624	100	5	experiential	experiential	ADJ
absel-2624	100	6	learning	learning	NOUN
absel-2624	100	7	exercises	exercise	VERB
absel-2624	100	8	:	:	PUNCT
absel-2624	100	9	an	an	DET
absel-2624	100	10	instructional	instructional	ADJ
absel-2624	100	11	interface	interface	NOUN
absel-2624	100	12	the	the	DET
absel-2624	100	13	baseball	baseball	NOUN
absel-2624	100	14	game	game	NOUN
absel-2624	100	15	:	:	PUNCT
absel-2624	100	16	a	a	DET
absel-2624	100	17	group	group	NOUN
absel-2624	100	18	role	role	NOUN
absel-2624	100	19	observation	observation	NOUN
absel-2624	100	20	,	,	PUNCT
absel-2624	100	21	problem	problem	NOUN
absel-2624	100	22	solving	solving	NOUN
absel-2624	100	23	experience	experience	NOUN
absel-2624	100	24	a	a	DET
absel-2624	100	25	practical	practical	ADJ
absel-2624	100	26	design	design	NOUN
absel-2624	100	27	for	for	ADP
absel-2624	100	28	experiential	experiential	ADJ
absel-2624	100	29	learning	learning	NOUN
absel-2624	100	30	exercises	exercise	NOUN
absel-2624	100	31	:	:	PUNCT
absel-2624	100	32	roles	role	NOUN
absel-2624	100	33	,	,	PUNCT
absel-2624	100	34	technical	technical	ADJ
absel-2624	100	35	equipment	equipment	NOUN
absel-2624	100	36	and	and	CCONJ
absel-2624	100	37	alternative	alternative	ADJ
absel-2624	100	38	debriefing	debriefing	NOUN
absel-2624	100	39	formats	format	NOUN
