id	sid	tid	token	lemma	pos
absel-311	1	1	learning	learn	VERB
absel-311	1	2	business	business	NOUN
absel-311	1	3	administration	administration	NOUN
absel-311	1	4	using	use	VERB
absel-311	1	5	simulation	simulation	NOUN
absel-311	1	6	software	software	NOUN
absel-311	1	7	210	210	NUM
absel-311	1	8	developments	development	NOUN
absel-311	1	9	in	in	ADP
absel-311	1	10	business	business	NOUN
absel-311	1	11	simulation	simulation	NOUN
absel-311	1	12	and	and	CCONJ
absel-311	1	13	experiential	experiential	ADJ
absel-311	1	14	learning	learning	NOUN
absel-311	1	15	,	,	PUNCT
absel-311	1	16	volume	volume	NOUN
absel-311	1	17	37	37	NUM
absel-311	1	18	,	,	PUNCT
absel-311	1	19	2010	2010	NUM
absel-311	1	20	learning	learn	VERB
absel-311	1	21	business	business	NOUN
absel-311	1	22	administration	administration	NOUN
absel-311	1	23	using	use	VERB
absel-311	1	24	simulation	simulation	NOUN
absel-311	1	25	software	software	PROPN
absel-311	1	26	sara	sara	PROPN
absel-311	1	27	helena	helena	PROPN
absel-311	1	28	otal	otal	PROPN
absel-311	1	29	university	university	PROPN
absel-311	1	30	of	of	ADP
absel-311	1	31	alcalá	alcalá	NOUN
absel-311	2	1	sarah.otal@uah.es	sarah.otal@uah.es	PROPN
absel-311	2	2	ramiro	ramiro	PROPN
absel-311	2	3	serrano	serrano	PROPN
absel-311	2	4	devry	devry	PROPN
absel-311	2	5	university	university	PROPN
absel-311	2	6	rserrano@devry.edu	rserrano@devry.edu	PROPN
absel-311	3	1	abstract	abstract	ADJ
absel-311	3	2	in	in	ADP
absel-311	3	3	training	train	VERB
absel-311	3	4	accounting	accounting	NOUN
absel-311	3	5	professionals	professional	NOUN
absel-311	3	6	,	,	PUNCT
absel-311	3	7	the	the	DET
absel-311	3	8	use	use	NOUN
absel-311	3	9	of	of	ADP
absel-311	3	10	spreadsheets	spreadsheet	NOUN
absel-311	3	11	and	and	CCONJ
absel-311	3	12	add	add	VERB
absel-311	3	13	-	-	PUNCT
absel-311	3	14	ins	in	NOUN
absel-311	3	15	facilitates	facilitate	VERB
absel-311	3	16	the	the	DET
absel-311	3	17	learning	learning	NOUN
absel-311	3	18	of	of	ADP
absel-311	3	19	concepts	concept	NOUN
absel-311	3	20	and	and	CCONJ
absel-311	3	21	acquiring	acquire	VERB
absel-311	3	22	necessary	necessary	ADJ
absel-311	3	23	skills	skill	NOUN
absel-311	3	24	,	,	PUNCT
absel-311	3	25	whose	whose	DET
absel-311	3	26	lack	lack	NOUN
absel-311	3	27	thereof	thereof	ADV
absel-311	3	28	has	have	AUX
absel-311	3	29	been	be	AUX
absel-311	3	30	shown	show	VERB
absel-311	3	31	repeatedly	repeatedly	ADV
absel-311	3	32	.	.	PUNCT
absel-311	4	1	this	this	DET
absel-311	4	2	paper	paper	NOUN
absel-311	4	3	presents	present	VERB
absel-311	4	4	an	an	DET
absel-311	4	5	educational	educational	ADJ
absel-311	4	6	experience	experience	NOUN
absel-311	4	7	related	relate	VERB
absel-311	4	8	to	to	ADP
absel-311	4	9	accounting	account	VERB
absel-311	4	10	education	education	NOUN
absel-311	4	11	and	and	CCONJ
absel-311	4	12	financial	financial	ADJ
absel-311	4	13	decision	decision	NOUN
absel-311	4	14	-	-	PUNCT
absel-311	4	15	making	making	NOUN
absel-311	4	16	based	base	VERB
absel-311	4	17	on	on	ADP
absel-311	4	18	a	a	DET
absel-311	4	19	comprehensive	comprehensive	ADJ
absel-311	4	20	simulation	simulation	NOUN
absel-311	4	21	model	model	NOUN
absel-311	4	22	developed	develop	VERB
absel-311	4	23	in	in	ADP
absel-311	4	24	visual	visual	ADJ
absel-311	4	25	basic	basic	ADJ
absel-311	4	26	for	for	ADP
absel-311	4	27	applications	application	NOUN
absel-311	4	28	and	and	CCONJ
absel-311	4	29	excel	excel	NOUN
absel-311	4	30	.	.	PUNCT
absel-311	5	1	the	the	DET
absel-311	5	2	course	course	NOUN
absel-311	5	3	uses	use	VERB
absel-311	5	4	active	active	ADJ
absel-311	5	5	learning	learning	NOUN
absel-311	5	6	techniques	technique	NOUN
absel-311	5	7	and	and	CCONJ
absel-311	5	8	employs	employ	VERB
absel-311	5	9	several	several	ADJ
absel-311	5	10	teaching	teaching	NOUN
absel-311	5	11	methodologies	methodology	NOUN
absel-311	5	12	(	(	PUNCT
absel-311	5	13	problem	problem	NOUN
absel-311	5	14	-	-	PUNCT
absel-311	5	15	based	base	VERB
absel-311	5	16	learning	learning	NOUN
absel-311	5	17	,	,	PUNCT
absel-311	5	18	teamwork	teamwork	NOUN
absel-311	5	19	,	,	PUNCT
absel-311	5	20	conceptual	conceptual	ADJ
absel-311	5	21	maps	map	NOUN
absel-311	5	22	)	)	PUNCT
absel-311	5	23	to	to	PART
absel-311	5	24	promote	promote	VERB
absel-311	5	25	student	student	NOUN
absel-311	5	26	development	development	NOUN
absel-311	5	27	of	of	ADP
absel-311	5	28	critical	critical	ADJ
absel-311	5	29	thinking	thinking	NOUN
absel-311	5	30	for	for	ADP
absel-311	5	31	solving	solve	VERB
absel-311	5	32	problems	problem	NOUN
absel-311	5	33	.	.	PUNCT
absel-311	6	1	the	the	DET
absel-311	6	2	simulation	simulation	NOUN
absel-311	6	3	software	software	NOUN
absel-311	6	4	is	be	AUX
absel-311	6	5	deterministic	deterministic	ADJ
absel-311	6	6	,	,	PUNCT
absel-311	6	7	the	the	DET
absel-311	6	8	economic	economic	ADJ
absel-311	6	9	and	and	CCONJ
absel-311	6	10	financial	financial	ADJ
absel-311	6	11	relationships	relationship	NOUN
absel-311	6	12	set	set	VERB
absel-311	6	13	between	between	ADP
absel-311	6	14	the	the	DET
absel-311	6	15	variables	variable	NOUN
absel-311	6	16	are	be	AUX
absel-311	6	17	transparent	transparent	ADJ
absel-311	6	18	,	,	PUNCT
absel-311	6	19	and	and	CCONJ
absel-311	6	20	its	its	PRON
absel-311	6	21	interface	interface	NOUN
absel-311	6	22	is	be	AUX
absel-311	6	23	user	user	NOUN
absel-311	6	24	-	-	PUNCT
absel-311	6	25	friendly	friendly	ADJ
absel-311	6	26	.	.	PUNCT
absel-311	7	1	it	it	PRON
absel-311	7	2	takes	take	VERB
absel-311	7	3	into	into	ADP
absel-311	7	4	account	account	NOUN
absel-311	7	5	a	a	DET
absel-311	7	6	large	large	ADJ
absel-311	7	7	number	number	NOUN
absel-311	7	8	of	of	ADP
absel-311	7	9	variables	variable	NOUN
absel-311	7	10	on	on	ADP
absel-311	7	11	which	which	PRON
absel-311	7	12	decisions	decision	NOUN
absel-311	7	13	are	be	AUX
absel-311	7	14	taken	take	VERB
absel-311	7	15	that	that	PRON
absel-311	7	16	affect	affect	VERB
absel-311	7	17	assets	asset	NOUN
absel-311	7	18	and	and	CCONJ
absel-311	7	19	liabilities	liability	NOUN
absel-311	7	20	,	,	PUNCT
absel-311	7	21	as	as	ADV
absel-311	7	22	well	well	ADV
absel-311	7	23	as	as	ADP
absel-311	7	24	financial	financial	ADJ
absel-311	7	25	and	and	CCONJ
absel-311	7	26	economic	economic	ADJ
absel-311	7	27	flows	flow	NOUN
absel-311	7	28	in	in	ADP
absel-311	7	29	the	the	DET
absel-311	7	30	business	business	NOUN
absel-311	7	31	.	.	PUNCT
absel-311	8	1	the	the	DET
absel-311	8	2	simulation	simulation	NOUN
absel-311	8	3	process	process	NOUN
absel-311	8	4	results	result	VERB
absel-311	8	5	in	in	ADP
absel-311	8	6	a	a	DET
absel-311	8	7	significant	significant	ADJ
absel-311	8	8	number	number	NOUN
absel-311	8	9	of	of	ADP
absel-311	8	10	output	output	NOUN
absel-311	8	11	variables	variable	NOUN
absel-311	8	12	that	that	PRON
absel-311	8	13	are	be	AUX
absel-311	8	14	reported	report	VERB
absel-311	8	15	in	in	ADP
absel-311	8	16	interim	interim	ADJ
absel-311	8	17	and	and	CCONJ
absel-311	8	18	annual	annual	ADJ
absel-311	8	19	financial	financial	ADJ
absel-311	8	20	statements	statement	NOUN
absel-311	8	21	and	and	CCONJ
absel-311	8	22	useful	useful	ADJ
absel-311	8	23	ratios	ratio	NOUN
absel-311	8	24	that	that	PRON
absel-311	8	25	are	be	AUX
absel-311	8	26	used	use	VERB
absel-311	8	27	to	to	PART
absel-311	8	28	analyze	analyze	VERB
absel-311	8	29	the	the	DET
absel-311	8	30	financial	financial	ADJ
absel-311	8	31	statements	statement	NOUN
absel-311	8	32	.	.	PUNCT
absel-311	9	1	introduction	introduction	NOUN
absel-311	9	2	the	the	DET
absel-311	9	3	curriculum	curriculum	NOUN
absel-311	9	4	content	content	NOUN
absel-311	9	5	and	and	CCONJ
absel-311	9	6	traditional	traditional	ADJ
absel-311	9	7	teaching	teaching	NOUN
absel-311	9	8	methodology	methodology	NOUN
absel-311	9	9	employed	employ	VERB
absel-311	9	10	in	in	ADP
absel-311	9	11	accounting	accounting	NOUN
absel-311	9	12	have	have	AUX
absel-311	9	13	shown	show	VERB
absel-311	9	14	,	,	PUNCT
absel-311	9	15	for	for	ADP
absel-311	9	16	many	many	ADJ
absel-311	9	17	years	year	NOUN
absel-311	9	18	,	,	PUNCT
absel-311	9	19	significant	significant	ADJ
absel-311	9	20	gaps	gap	NOUN
absel-311	9	21	(	(	PUNCT
absel-311	9	22	aecc	aecc	NOUN
absel-311	9	23	1990	1990	NUM
absel-311	9	24	;	;	PUNCT
absel-311	9	25	aicpa	aicpa	VERB
absel-311	9	26	1998	1998	NUM
absel-311	9	27	;	;	PUNCT
absel-311	9	28	albrecht	albrecht	NOUN
absel-311	9	29	and	and	CCONJ
absel-311	9	30	sack	sack	VERB
absel-311	9	31	2000	2000	NUM
absel-311	9	32	;	;	PUNCT
absel-311	9	33	burnett	burnett	PROPN
absel-311	9	34	2003	2003	NUM
absel-311	9	35	)	)	PUNCT
absel-311	9	36	.	.	PUNCT
absel-311	10	1	it	it	PRON
absel-311	10	2	is	be	AUX
absel-311	10	3	no	no	DET
absel-311	10	4	wonder	wonder	NOUN
absel-311	10	5	,	,	PUNCT
absel-311	10	6	therefore	therefore	ADV
absel-311	10	7	,	,	PUNCT
absel-311	10	8	that	that	SCONJ
absel-311	10	9	there	there	PRON
absel-311	10	10	is	be	VERB
absel-311	10	11	widespread	widespread	ADJ
absel-311	10	12	consensus	consensus	NOUN
absel-311	10	13	in	in	ADP
absel-311	10	14	the	the	DET
absel-311	10	15	international	international	ADJ
absel-311	10	16	arena	arena	NOUN
absel-311	10	17	around	around	ADP
absel-311	10	18	the	the	DET
absel-311	10	19	need	need	NOUN
absel-311	10	20	to	to	PART
absel-311	10	21	implement	implement	VERB
absel-311	10	22	educational	educational	ADJ
absel-311	10	23	reform	reform	NOUN
absel-311	10	24	aimed	aim	VERB
absel-311	10	25	at	at	ADP
absel-311	10	26	redesigning	redesign	VERB
absel-311	10	27	the	the	DET
absel-311	10	28	content	content	NOUN
absel-311	10	29	and	and	CCONJ
absel-311	10	30	pedagogy	pedagogy	NOUN
absel-311	10	31	used	use	VERB
absel-311	10	32	to	to	PART
absel-311	10	33	promote	promote	VERB
absel-311	10	34	the	the	DET
absel-311	10	35	development	development	NOUN
absel-311	10	36	of	of	ADP
absel-311	10	37	knowledge	knowledge	NOUN
absel-311	10	38	and	and	CCONJ
absel-311	10	39	skills	skill	NOUN
absel-311	10	40	necessary	necessary	ADJ
absel-311	10	41	for	for	ADP
absel-311	10	42	the	the	DET
absel-311	10	43	adequate	adequate	ADJ
absel-311	10	44	professional	professional	ADJ
absel-311	10	45	practice	practice	NOUN
absel-311	10	46	of	of	ADP
absel-311	10	47	graduates	graduate	NOUN
absel-311	10	48	in	in	ADP
absel-311	10	49	these	these	DET
absel-311	10	50	disciplines	discipline	NOUN
absel-311	10	51	(	(	PUNCT
absel-311	10	52	chabrow	chabrow	NOUN
absel-311	10	53	and	and	CCONJ
absel-311	10	54	hayes	hayes	PROPN
absel-311	10	55	2001	2001	NUM
absel-311	10	56	;	;	PUNCT
absel-311	10	57	forristal	forristal	ADJ
absel-311	10	58	2002	2002	NUM
absel-311	10	59	;	;	PUNCT
absel-311	10	60	williams	williams	PROPN
absel-311	10	61	1994	1994	NUM
absel-311	10	62	)	)	PUNCT
absel-311	10	63	.	.	PUNCT
absel-311	11	1	the	the	DET
absel-311	11	2	literature	literature	NOUN
absel-311	11	3	about	about	ADP
absel-311	11	4	accounting	accounting	NOUN
absel-311	11	5	education	education	NOUN
absel-311	11	6	(	(	PUNCT
absel-311	11	7	apostolou	apostolou	INTJ
absel-311	11	8	et	et	PROPN
absel-311	11	9	al	al	PROPN
absel-311	11	10	.	.	PROPN
absel-311	11	11	2001	2001	NUM
absel-311	11	12	;	;	PUNCT
absel-311	11	13	rebele	rebele	PROPN
absel-311	11	14	et	et	PROPN
absel-311	11	15	al	al	PROPN
absel-311	11	16	.	.	PROPN
absel-311	11	17	1998a	1998a	NUM
absel-311	11	18	;	;	PUNCT
absel-311	11	19	rebele	rebele	PROPN
absel-311	11	20	et	et	PROPN
absel-311	11	21	al	al	PROPN
absel-311	11	22	.	.	PROPN
absel-311	11	23	1998b	1998b	NUM
absel-311	11	24	;	;	PUNCT
absel-311	11	25	watson	watson	PROPN
absel-311	11	26	et	et	PROPN
absel-311	11	27	al	al	PROPN
absel-311	11	28	.	.	PROPN
absel-311	11	29	2007	2007	NUM
absel-311	11	30	;	;	PUNCT
absel-311	11	31	watson	watson	PROPN
absel-311	11	32	et	et	PROPN
absel-311	11	33	al	al	PROPN
absel-311	11	34	.	.	PROPN
absel-311	11	35	2003	2003	NUM
absel-311	11	36	)	)	PUNCT
absel-311	11	37	supports	support	VERB
absel-311	11	38	work	work	NOUN
absel-311	11	39	that	that	PRON
absel-311	11	40	values	value	VERB
absel-311	11	41	the	the	DET
absel-311	11	42	need	need	NOUN
absel-311	11	43	to	to	PART
absel-311	11	44	promote	promote	VERB
absel-311	11	45	collaborative	collaborative	ADJ
absel-311	11	46	learning	learning	NOUN
absel-311	11	47	among	among	ADP
absel-311	11	48	students	student	NOUN
absel-311	11	49	,	,	PUNCT
absel-311	11	50	cognitive	cognitive	ADJ
absel-311	11	51	learning	learning	NOUN
absel-311	11	52	,	,	PUNCT
absel-311	11	53	the	the	DET
absel-311	11	54	development	development	NOUN
absel-311	11	55	of	of	ADP
absel-311	11	56	non	non	ADJ
absel-311	11	57	-	-	ADJ
absel-311	11	58	technical	technical	ADJ
absel-311	11	59	skills	skill	NOUN
absel-311	11	60	,	,	PUNCT
absel-311	11	61	and	and	CCONJ
absel-311	11	62	critical	critical	ADJ
absel-311	11	63	thinking	thinking	NOUN
absel-311	11	64	in	in	ADP
absel-311	11	65	the	the	DET
absel-311	11	66	sense	sense	NOUN
absel-311	11	67	of	of	ADP
absel-311	11	68	glassner	glassner	NOUN
absel-311	11	69	and	and	CCONJ
absel-311	11	70	schwarz	schwarz	NOUN
absel-311	11	71	(	(	PUNCT
absel-311	11	72	2007	2007	NUM
absel-311	11	73	)	)	PUNCT
absel-311	11	74	.	.	PUNCT
absel-311	12	1	among	among	ADP
absel-311	12	2	the	the	DET
absel-311	12	3	various	various	ADJ
absel-311	12	4	methods	method	NOUN
absel-311	12	5	postulated	postulate	VERB
absel-311	12	6	as	as	ADP
absel-311	12	7	likely	likely	ADJ
absel-311	12	8	contributors	contributor	NOUN
absel-311	12	9	to	to	ADP
absel-311	12	10	the	the	DET
absel-311	12	11	previous	previous	ADJ
absel-311	12	12	objectives	objective	NOUN
absel-311	12	13	that	that	PRON
absel-311	12	14	have	have	AUX
absel-311	12	15	acquired	acquire	VERB
absel-311	12	16	special	special	ADJ
absel-311	12	17	relevance	relevance	NOUN
absel-311	12	18	is	be	AUX
absel-311	12	19	the	the	DET
absel-311	12	20	use	use	NOUN
absel-311	12	21	of	of	ADP
absel-311	12	22	a	a	DET
absel-311	12	23	problem	problem	NOUN
absel-311	12	24	-	-	PUNCT
absel-311	12	25	based	base	VERB
absel-311	12	26	learning	learning	NOUN
absel-311	12	27	(	(	PUNCT
absel-311	12	28	pbl	pbl	PROPN
absel-311	12	29	)	)	PUNCT
absel-311	12	30	methodology	methodology	NOUN
absel-311	12	31	that	that	PRON
absel-311	12	32	,	,	PUNCT
absel-311	12	33	according	accord	VERB
absel-311	12	34	to	to	ADP
absel-311	12	35	milne	milne	PROPN
absel-311	12	36	and	and	CCONJ
absel-311	12	37	mcconnell	mcconnell	PROPN
absel-311	12	38	(	(	PUNCT
absel-311	12	39	2001	2001	NUM
absel-311	12	40	)	)	PUNCT
absel-311	12	41	seems	seem	VERB
absel-311	12	42	to	to	PART
absel-311	12	43	eliminate	eliminate	VERB
absel-311	12	44	the	the	DET
absel-311	12	45	existing	exist	VERB
absel-311	12	46	gap	gap	NOUN
absel-311	12	47	between	between	ADP
absel-311	12	48	higher	high	ADJ
absel-311	12	49	education	education	NOUN
absel-311	12	50	and	and	CCONJ
absel-311	12	51	the	the	DET
absel-311	12	52	development	development	NOUN
absel-311	12	53	of	of	ADP
absel-311	12	54	professional	professional	ADJ
absel-311	12	55	practice	practice	NOUN
absel-311	12	56	,	,	PUNCT
absel-311	12	57	and	and	CCONJ
absel-311	12	58	whose	whose	DET
absel-311	12	59	virtues	virtue	NOUN
absel-311	12	60	,	,	PUNCT
absel-311	12	61	especially	especially	ADV
absel-311	12	62	in	in	ADP
absel-311	12	63	the	the	DET
absel-311	12	64	promotion	promotion	NOUN
absel-311	12	65	of	of	ADP
absel-311	12	66	critical	critical	ADJ
absel-311	12	67	thought	thought	NOUN
absel-311	12	68	can	can	AUX
absel-311	12	69	be	be	AUX
absel-311	12	70	seen	see	VERB
absel-311	12	71	in	in	ADP
absel-311	12	72	bonk	bonk	NOUN
absel-311	12	73	and	and	CCONJ
absel-311	12	74	smith	smith	PROPN
absel-311	12	75	(	(	PUNCT
absel-311	12	76	1998	1998	NUM
absel-311	12	77	)	)	PUNCT
absel-311	12	78	and	and	CCONJ
absel-311	12	79	johnstone	johnstone	PROPN
absel-311	12	80	and	and	CCONJ
absel-311	12	81	biggs	biggs	PROPN
absel-311	12	82	(	(	PUNCT
absel-311	12	83	1998	1998	NUM
absel-311	12	84	)	)	PUNCT
absel-311	12	85	.	.	PUNCT
absel-311	13	1	through	through	ADP
absel-311	13	2	its	its	PRON
absel-311	13	3	use	use	NOUN
absel-311	13	4	,	,	PUNCT
absel-311	13	5	edmonds	edmond	NOUN
absel-311	13	6	et	et	PROPN
absel-311	13	7	al	al	PROPN
absel-311	13	8	.	.	PROPN
absel-311	14	1	(	(	PUNCT
absel-311	14	2	2003	2003	NUM
absel-311	14	3	)	)	PUNCT
absel-311	14	4	and	and	CCONJ
absel-311	14	5	heagy	heagy	PROPN
absel-311	14	6	and	and	CCONJ
absel-311	14	7	lehmann	lehmann	PROPN
absel-311	14	8	(	(	PUNCT
absel-311	14	9	2005	2005	NUM
absel-311	14	10	)	)	PUNCT
absel-311	14	11	show	show	VERB
absel-311	14	12	some	some	DET
absel-311	14	13	educational	educational	ADJ
absel-311	14	14	applications	application	NOUN
absel-311	14	15	in	in	ADP
absel-311	14	16	the	the	DET
absel-311	14	17	field	field	NOUN
absel-311	14	18	of	of	ADP
absel-311	14	19	accounting	accounting	NOUN
absel-311	14	20	“	"	PUNCT
absel-311	14	21	whose	whose	DET
absel-311	14	22	benefits	benefit	NOUN
absel-311	14	23	outweigh	outweigh	VERB
absel-311	14	24	the	the	DET
absel-311	14	25	initial	initial	ADJ
absel-311	14	26	reluctance	reluctance	NOUN
absel-311	14	27	that	that	SCONJ
absel-311	14	28	they	they	PRON
absel-311	14	29	present	present	ADJ
absel-311	14	30	to	to	ADP
absel-311	14	31	students	student	NOUN
absel-311	14	32	”	"	PUNCT
absel-311	14	33	.	.	PUNCT
absel-311	15	1	in	in	ADP
absel-311	15	2	spain	spain	PROPN
absel-311	15	3	,	,	PUNCT
absel-311	15	4	monclús	monclús	VERB
absel-311	15	5	and	and	CCONJ
absel-311	15	6	rodríguez	rodríguez	NOUN
absel-311	15	7	(	(	PUNCT
absel-311	15	8	2006	2006	NUM
absel-311	15	9	)	)	PUNCT
absel-311	15	10	present	present	VERB
absel-311	15	11	the	the	DET
absel-311	15	12	experience	experience	NOUN
absel-311	15	13	gained	gain	VERB
absel-311	15	14	in	in	ADP
absel-311	15	15	implementing	implement	VERB
absel-311	15	16	the	the	DET
absel-311	15	17	pbl	pbl	NOUN
absel-311	15	18	methodology	methodology	NOUN
absel-311	15	19	in	in	ADP
absel-311	15	20	the	the	DET
absel-311	15	21	subject	subject	NOUN
absel-311	15	22	of	of	ADP
absel-311	15	23	computerized	computerized	ADJ
absel-311	15	24	accounting	accounting	NOUN
absel-311	15	25	systems	system	NOUN
absel-311	15	26	and	and	CCONJ
absel-311	15	27	,	,	PUNCT
absel-311	15	28	as	as	SCONJ
absel-311	15	29	seen	see	VERB
absel-311	15	30	in	in	ADP
absel-311	15	31	redolat	redolat	NOUN
absel-311	15	32	(	(	PUNCT
absel-311	15	33	2004	2004	NUM
absel-311	15	34	)	)	PUNCT
absel-311	15	35	,	,	PUNCT
absel-311	15	36	the	the	DET
absel-311	15	37	use	use	NOUN
absel-311	15	38	of	of	ADP
absel-311	15	39	a	a	DET
absel-311	15	40	simulation	simulation	NOUN
absel-311	15	41	based	base	VERB
absel-311	15	42	on	on	ADP
absel-311	15	43	recording	recording	NOUN
absel-311	15	44	and	and	CCONJ
absel-311	15	45	processing	processing	NOUN
absel-311	15	46	accounting	accounting	NOUN
absel-311	15	47	events	event	NOUN
absel-311	15	48	in	in	ADP
absel-311	15	49	a	a	DET
absel-311	15	50	computerized	computerized	ADJ
absel-311	15	51	bookkeeping	bookkeeping	NOUN
absel-311	15	52	application	application	NOUN
absel-311	15	53	in	in	ADP
absel-311	15	54	a	a	DET
absel-311	15	55	financial	financial	ADJ
absel-311	15	56	accounting	accounting	NOUN
absel-311	15	57	course	course	NOUN
absel-311	15	58	.	.	PUNCT
absel-311	16	1	additionally	additionally	ADV
absel-311	16	2	,	,	PUNCT
absel-311	16	3	the	the	DET
absel-311	16	4	use	use	NOUN
absel-311	16	5	of	of	ADP
absel-311	16	6	spreadsheets	spreadsheet	NOUN
absel-311	16	7	provides	provide	VERB
absel-311	16	8	advantages	advantage	NOUN
absel-311	16	9	to	to	ADP
absel-311	16	10	the	the	DET
absel-311	16	11	new	new	ADJ
absel-311	16	12	objectives	objective	NOUN
absel-311	16	13	that	that	PRON
absel-311	16	14	guide	guide	VERB
absel-311	16	15	the	the	DET
absel-311	16	16	teachinglearning	teachinglearning	NOUN
absel-311	16	17	process	process	NOUN
absel-311	16	18	in	in	ADP
absel-311	16	19	accounting	accounting	NOUN
absel-311	16	20	.	.	PUNCT
absel-311	17	1	some	some	DET
absel-311	17	2	examples	example	NOUN
absel-311	17	3	in	in	ADP
absel-311	17	4	financial	financial	ADJ
absel-311	17	5	accounting	accounting	NOUN
absel-311	17	6	can	can	AUX
absel-311	17	7	be	be	AUX
absel-311	17	8	seen	see	VERB
absel-311	17	9	in	in	ADP
absel-311	17	10	kruck	kruck	NOUN
absel-311	17	11	and	and	CCONJ
absel-311	17	12	maher	maher	PROPN
absel-311	17	13	(	(	PUNCT
absel-311	17	14	1999	1999	NUM
absel-311	17	15	)	)	PUNCT
absel-311	17	16	,	,	PUNCT
absel-311	17	17	lehman	lehman	NOUN
absel-311	17	18	and	and	CCONJ
absel-311	17	19	herring	herring	PROPN
absel-311	17	20	(	(	PUNCT
absel-311	17	21	2003	2003	NUM
absel-311	17	22	)	)	PUNCT
absel-311	17	23	and	and	CCONJ
absel-311	17	24	springer	springer	NOUN
absel-311	17	25	and	and	CCONJ
absel-311	17	26	borthick	borthick	PROPN
absel-311	17	27	(	(	PUNCT
absel-311	17	28	2004	2004	NUM
absel-311	17	29	)	)	PUNCT
absel-311	17	30	.	.	PUNCT
absel-311	18	1	in	in	ADP
absel-311	18	2	cost	cost	NOUN
absel-311	18	3	accounting	accounting	NOUN
absel-311	18	4	,	,	PUNCT
absel-311	18	5	one	one	PRON
absel-311	18	6	can	can	AUX
absel-311	18	7	consult	consult	VERB
absel-311	18	8	the	the	DET
absel-311	18	9	developments	development	NOUN
absel-311	18	10	put	put	VERB
absel-311	18	11	forward	forward	ADV
absel-311	18	12	by	by	ADP
absel-311	18	13	barsky	barsky	NOUN
absel-311	18	14	and	and	CCONJ
absel-311	18	15	catanach	catanach	ADJ
absel-311	18	16	(	(	PUNCT
absel-311	18	17	2005	2005	NUM
absel-311	18	18	)	)	PUNCT
absel-311	18	19	,	,	PUNCT
absel-311	18	20	chalos	chalos	X
absel-311	18	21	(	(	PUNCT
absel-311	18	22	1988	1988	NUM
absel-311	18	23	)	)	PUNCT
absel-311	18	24	and	and	CCONJ
absel-311	18	25	hoffjan	hoffjan	NOUN
absel-311	18	26	(	(	PUNCT
absel-311	18	27	2005	2005	NUM
absel-311	18	28	)	)	PUNCT
absel-311	18	29	;	;	PUNCT
absel-311	18	30	and	and	CCONJ
absel-311	18	31	in	in	ADP
absel-311	18	32	the	the	DET
absel-311	18	33	analysis	analysis	NOUN
absel-311	18	34	and	and	CCONJ
absel-311	18	35	projection	projection	NOUN
absel-311	18	36	of	of	ADP
absel-311	18	37	financial	financial	ADJ
absel-311	18	38	statements	statement	NOUN
absel-311	18	39	,	,	PUNCT
absel-311	18	40	those	those	PRON
absel-311	18	41	of	of	ADP
absel-311	18	42	togo	togo	PROPN
absel-311	18	43	(	(	PUNCT
absel-311	18	44	2004	2004	NUM
absel-311	18	45	)	)	PUNCT
absel-311	18	46	and	and	CCONJ
absel-311	18	47	togo	togo	PROPN
absel-311	18	48	(	(	PUNCT
absel-311	18	49	1992	1992	NUM
absel-311	18	50	)	)	PUNCT
absel-311	18	51	.	.	PUNCT
absel-311	19	1	in	in	ADP
absel-311	19	2	a	a	DET
absel-311	19	3	course	course	NOUN
absel-311	19	4	on	on	ADP
absel-311	19	5	management	management	NOUN
absel-311	19	6	accounting	accounting	NOUN
absel-311	19	7	,	,	PUNCT
absel-311	19	8	wynder	wynder	X
absel-311	19	9	(	(	PUNCT
absel-311	19	10	2004	2004	NUM
absel-311	19	11	)	)	PUNCT
absel-311	19	12	introduces	introduce	VERB
absel-311	19	13	a	a	DET
absel-311	19	14	simulation	simulation	NOUN
absel-311	19	15	tool	tool	NOUN
absel-311	19	16	that	that	PRON
absel-311	19	17	also	also	ADV
absel-311	19	18	allows	allow	VERB
absel-311	19	19	the	the	DET
absel-311	19	20	user	user	NOUN
absel-311	19	21	to	to	PART
absel-311	19	22	undertake	undertake	VERB
absel-311	19	23	other	other	ADJ
absel-311	19	24	financial	financial	ADJ
absel-311	19	25	decisions	decision	NOUN
absel-311	19	26	,	,	PUNCT
absel-311	19	27	the	the	DET
absel-311	19	28	results	result	NOUN
absel-311	19	29	of	of	ADP
absel-311	19	30	which	which	PRON
absel-311	19	31	conclude	conclude	VERB
absel-311	19	32	the	the	DET
absel-311	19	33	need	need	NOUN
absel-311	19	34	for	for	ADP
absel-311	19	35	a	a	DET
absel-311	19	36	more	more	ADV
absel-311	19	37	intensive	intensive	ADJ
absel-311	19	38	use	use	NOUN
absel-311	19	39	of	of	ADP
absel-311	19	40	such	such	ADJ
absel-311	19	41	applications	application	NOUN
absel-311	19	42	in	in	ADP
absel-311	19	43	teaching	teach	VERB
absel-311	19	44	the	the	DET
absel-311	19	45	subjects	subject	NOUN
absel-311	19	46	of	of	ADP
absel-311	19	47	accounting	accounting	NOUN
absel-311	19	48	and	and	CCONJ
absel-311	19	49	management	management	NOUN
absel-311	19	50	.	.	PUNCT
absel-311	20	1	in	in	ADP
absel-311	20	2	fact	fact	NOUN
absel-311	20	3	,	,	PUNCT
absel-311	20	4	just	just	ADV
absel-311	20	5	as	as	SCONJ
absel-311	20	6	is	be	AUX
absel-311	20	7	shown	show	VERB
absel-311	20	8	by	by	ADP
absel-311	20	9	mattessich	mattessich	NOUN
absel-311	20	10	(	(	PUNCT
absel-311	20	11	1961	1961	NUM
absel-311	20	12	)	)	PUNCT
absel-311	20	13	,	,	PUNCT
absel-311	20	14	the	the	DET
absel-311	20	15	widespread	widespread	ADJ
absel-311	20	16	use	use	NOUN
absel-311	20	17	of	of	ADP
absel-311	20	18	computers	computer	NOUN
absel-311	20	19	and	and	CCONJ
absel-311	20	20	spreadsheets	spreadsheet	NOUN
absel-311	20	21	has	have	AUX
absel-311	20	22	given	give	VERB
absel-311	20	23	rise	rise	NOUN
absel-311	20	24	to	to	ADP
absel-311	20	25	the	the	DET
absel-311	20	26	use	use	NOUN
absel-311	20	27	of	of	ADP
absel-311	20	28	simulators	simulator	NOUN
absel-311	20	29	since	since	SCONJ
absel-311	20	30	the	the	DET
absel-311	20	31	late	late	ADJ
absel-311	20	32	seventies	seventy	NOUN
absel-311	20	33	,	,	PUNCT
absel-311	20	34	although	although	SCONJ
absel-311	20	35	its	its	PRON
absel-311	20	36	recent	recent	ADJ
absel-311	20	37	evolution	evolution	NOUN
absel-311	20	38	has	have	AUX
absel-311	20	39	been	be	AUX
absel-311	20	40	intermittent	intermittent	ADJ
absel-311	20	41	,	,	PUNCT
absel-311	20	42	notwithstanding	notwithstanding	ADP
absel-311	20	43	the	the	DET
absel-311	20	44	use	use	NOUN
absel-311	20	45	of	of	ADP
absel-311	20	46	ad	ad	X
absel-311	20	47	hoc	hoc	X
absel-311	20	48	software	software	NOUN
absel-311	20	49	and	and	CCONJ
absel-311	20	50	specific	specific	ADJ
absel-311	20	51	programming	programming	NOUN
absel-311	20	52	languages	language	NOUN
absel-311	20	53	,	,	PUNCT
absel-311	20	54	for	for	ADP
absel-311	20	55	the	the	DET
absel-311	20	56	creation	creation	NOUN
absel-311	20	57	of	of	ADP
absel-311	20	58	simulators	simulator	NOUN
absel-311	20	59	.	.	PUNCT
absel-311	21	1	in	in	ADP
absel-311	21	2	211	211	NUM
absel-311	21	3	developments	development	NOUN
absel-311	21	4	in	in	ADP
absel-311	21	5	business	business	NOUN
absel-311	21	6	simulation	simulation	NOUN
absel-311	21	7	and	and	CCONJ
absel-311	21	8	experiential	experiential	ADJ
absel-311	21	9	learning	learning	NOUN
absel-311	21	10	,	,	PUNCT
absel-311	21	11	volume	volume	NOUN
absel-311	21	12	37	37	NUM
absel-311	21	13	,	,	PUNCT
absel-311	21	14	2010	2010	NUM
absel-311	21	15	simulation	simulation	NOUN
absel-311	21	16	flowchart	flowchart	NOUN
absel-311	21	17	figure	figure	NOUN
absel-311	21	18	1	1	NUM
absel-311	21	19	internal	internal	ADJ
absel-311	21	20	variables	variable	NOUN
absel-311	21	21	fixed	fix	VERB
absel-311	21	22	variables	variable	NOUN
absel-311	21	23	year	year	NOUN
absel-311	21	24	over	over	ADP
absel-311	21	25	year	year	NOUN
absel-311	21	26	varbls	varbls	NOUN
absel-311	21	27	.	.	PUNCT
absel-311	22	1	within	within	ADP
absel-311	22	2	each	each	DET
absel-311	22	3	year	year	NOUN
absel-311	22	4	variables	variable	NOUN
absel-311	22	5	(	(	PUNCT
absel-311	22	6	intraperiod	intraperiod	NOUN
absel-311	22	7	)	)	PUNCT
absel-311	22	8	financial	financial	ADJ
absel-311	22	9	statements	statement	NOUN
absel-311	22	10	:	:	PUNCT
absel-311	22	11	interim	interim	ADJ
absel-311	22	12	and	and	CCONJ
absel-311	22	13	annual	annual	ADJ
absel-311	22	14	analysis	analysis	NOUN
absel-311	22	15	of	of	ADP
absel-311	22	16	financial	financial	ADJ
absel-311	22	17	statements	statement	NOUN
absel-311	22	18	:	:	PUNCT
absel-311	22	19	interim	interim	ADJ
absel-311	22	20	and	and	CCONJ
absel-311	22	21	annual	annual	ADJ
absel-311	22	22	assumptions	assumption	NOUN
absel-311	22	23	(	(	PUNCT
absel-311	22	24	input	input	NOUN
absel-311	22	25	)	)	PUNCT
absel-311	22	26	output	output	NOUN
absel-311	22	27	variables	variable	NOUN
absel-311	22	28	constraints	constraint	VERB
absel-311	22	29	non	non	ADJ
absel-311	22	30	-	-	ADJ
absel-311	22	31	financial	financial	ADJ
absel-311	22	32	variables	variable	NOUN
absel-311	22	33	simul	simul	PROPN
absel-311	22	34	domingo	domingo	PROPN
absel-311	22	35	(	(	PUNCT
absel-311	22	36	2004	2004	NUM
absel-311	22	37	)	)	PUNCT
absel-311	22	38	one	one	PRON
absel-311	22	39	can	can	AUX
absel-311	22	40	see	see	VERB
absel-311	22	41	the	the	DET
absel-311	22	42	continuous	continuous	ADJ
absel-311	22	43	evolution	evolution	NOUN
absel-311	22	44	of	of	ADP
absel-311	22	45	business	business	NOUN
absel-311	22	46	simulators	simulator	NOUN
absel-311	22	47	and	and	CCONJ
absel-311	22	48	in	in	ADP
absel-311	22	49	faria	faria	PROPN
absel-311	22	50	(	(	PUNCT
absel-311	22	51	1998	1998	NUM
absel-311	22	52	)	)	PUNCT
absel-311	22	53	it	it	PRON
absel-311	22	54	is	be	AUX
absel-311	22	55	evident	evident	ADJ
absel-311	22	56	the	the	DET
absel-311	22	57	increased	increase	VERB
absel-311	22	58	use	use	NOUN
absel-311	22	59	in	in	ADP
absel-311	22	60	business	business	NOUN
absel-311	22	61	schools	school	NOUN
absel-311	22	62	and	and	CCONJ
absel-311	22	63	companies	company	NOUN
absel-311	22	64	.	.	PUNCT
absel-311	23	1	some	some	DET
absel-311	23	2	models	model	NOUN
absel-311	23	3	can	can	AUX
absel-311	23	4	be	be	AUX
absel-311	23	5	seen	see	VERB
absel-311	23	6	in	in	ADP
absel-311	23	7	brealey	brealey	NOUN
absel-311	23	8	and	and	CCONJ
absel-311	23	9	myers	myers	PROPN
absel-311	23	10	(	(	PUNCT
absel-311	23	11	1995	1995	NUM
absel-311	23	12	)	)	PUNCT
absel-311	23	13	,	,	PUNCT
absel-311	23	14	cuervo	cuervo	PROPN
absel-311	23	15	(	(	PUNCT
absel-311	23	16	1994	1994	NUM
absel-311	23	17	)	)	PUNCT
absel-311	23	18	,	,	PUNCT
absel-311	23	19	lópez	lópez	NOUN
absel-311	23	20	and	and	CCONJ
absel-311	23	21	martínez	martínez	PROPN
absel-311	23	22	(	(	PUNCT
absel-311	23	23	2000	2000	NUM
absel-311	23	24	)	)	PUNCT
absel-311	23	25	,	,	PUNCT
absel-311	23	26	maroto	maroto	NOUN
absel-311	23	27	and	and	CCONJ
absel-311	23	28	mascareñas	mascareñas	NOUN
absel-311	23	29	(	(	PUNCT
absel-311	23	30	1986	1986	NUM
absel-311	23	31	)	)	PUNCT
absel-311	23	32	,	,	PUNCT
absel-311	23	33	martínez	martínez	NOUN
absel-311	23	34	(	(	PUNCT
absel-311	23	35	1999	1999	NUM
absel-311	23	36	)	)	PUNCT
absel-311	23	37	,	,	PUNCT
absel-311	23	38	mattessich	mattessich	NOUN
absel-311	23	39	and	and	CCONJ
absel-311	23	40	galassi	galassi	PROPN
absel-311	23	41	(	(	PUNCT
absel-311	23	42	2000	2000	NUM
absel-311	23	43	)	)	PUNCT
absel-311	23	44	and	and	CCONJ
absel-311	23	45	suárez	suárez	NOUN
absel-311	23	46	(	(	PUNCT
absel-311	23	47	2003	2003	NUM
absel-311	23	48	)	)	PUNCT
absel-311	23	49	.	.	PUNCT
absel-311	24	1	this	this	DET
absel-311	24	2	paper	paper	NOUN
absel-311	24	3	aims	aim	VERB
absel-311	24	4	to	to	PART
absel-311	24	5	present	present	VERB
absel-311	24	6	an	an	DET
absel-311	24	7	educative	educative	ADJ
absel-311	24	8	experience	experience	NOUN
absel-311	24	9	using	use	VERB
absel-311	24	10	an	an	DET
absel-311	24	11	economic	economic	ADJ
absel-311	24	12	and	and	CCONJ
absel-311	24	13	financial	financial	ADJ
absel-311	24	14	simulator	simulator	NOUN
absel-311	24	15	that	that	PRON
absel-311	24	16	was	be	AUX
absel-311	24	17	conceived	conceive	VERB
absel-311	24	18	,	,	PUNCT
absel-311	24	19	fundamentally	fundamentally	ADV
absel-311	24	20	,	,	PUNCT
absel-311	24	21	as	as	ADP
absel-311	24	22	a	a	DET
absel-311	24	23	teaching	teaching	NOUN
absel-311	24	24	tool	tool	NOUN
absel-311	24	25	that	that	PRON
absel-311	24	26	brings	bring	VERB
absel-311	24	27	the	the	DET
absel-311	24	28	student	student	NOUN
absel-311	24	29	closer	close	ADV
absel-311	24	30	to	to	ADP
absel-311	24	31	the	the	DET
absel-311	24	32	problematic	problematic	ADJ
absel-311	24	33	issues	issue	NOUN
absel-311	24	34	associated	associate	VERB
absel-311	24	35	with	with	ADP
absel-311	24	36	decision	decision	NOUN
absel-311	24	37	-	-	PUNCT
absel-311	24	38	making	making	NOUN
absel-311	24	39	in	in	ADP
absel-311	24	40	the	the	DET
absel-311	24	41	economic	economic	ADJ
absel-311	24	42	and	and	CCONJ
absel-311	24	43	financial	financial	ADJ
absel-311	24	44	sphere	sphere	NOUN
absel-311	24	45	of	of	ADP
absel-311	24	46	the	the	DET
absel-311	24	47	business	business	NOUN
absel-311	24	48	.	.	PUNCT
absel-311	25	1	the	the	DET
absel-311	25	2	practice	practice	NOUN
absel-311	25	3	allows	allow	VERB
absel-311	25	4	for	for	ADP
absel-311	25	5	various	various	ADJ
absel-311	25	6	teaching	teaching	NOUN
absel-311	25	7	methodologies	methodology	NOUN
absel-311	25	8	and	and	CCONJ
absel-311	25	9	contributes	contribute	VERB
absel-311	25	10	thereby	thereby	ADV
absel-311	25	11	,	,	PUNCT
absel-311	25	12	to	to	ADP
absel-311	25	13	the	the	DET
absel-311	25	14	acquisition	acquisition	NOUN
absel-311	25	15	of	of	ADP
absel-311	25	16	additional	additional	ADJ
absel-311	25	17	skills	skill	NOUN
absel-311	25	18	in	in	ADP
absel-311	25	19	accounting	accounting	NOUN
absel-311	25	20	and	and	CCONJ
absel-311	25	21	technical	technical	ADJ
absel-311	25	22	training	training	NOUN
absel-311	25	23	in	in	ADP
absel-311	25	24	the	the	DET
absel-311	25	25	area	area	NOUN
absel-311	25	26	of	of	ADP
absel-311	25	27	accounting	accounting	NOUN
absel-311	25	28	and	and	CCONJ
absel-311	25	29	finance	finance	NOUN
absel-311	25	30	.	.	PUNCT
absel-311	26	1	the	the	DET
absel-311	26	2	next	next	ADJ
absel-311	26	3	section	section	NOUN
absel-311	26	4	describes	describe	VERB
absel-311	26	5	the	the	DET
absel-311	26	6	structure	structure	NOUN
absel-311	26	7	,	,	PUNCT
absel-311	26	8	characteristics	characteristic	NOUN
absel-311	26	9	,	,	PUNCT
absel-311	26	10	and	and	CCONJ
absel-311	26	11	processes	process	NOUN
absel-311	26	12	of	of	ADP
absel-311	26	13	the	the	DET
absel-311	26	14	‘	'	PUNCT
absel-311	26	15	simul	simul	PROPN
absel-311	26	16	-	-	PUNCT
absel-311	26	17	e	e	NOUN
absel-311	26	18	’	'	PUNCT
absel-311	26	19	simulation	simulation	NOUN
absel-311	26	20	software	software	NOUN
absel-311	26	21	,	,	PUNCT
absel-311	26	22	which	which	PRON
absel-311	26	23	is	be	AUX
absel-311	26	24	followed	follow	VERB
absel-311	26	25	by	by	ADP
absel-311	26	26	a	a	DET
absel-311	26	27	discussion	discussion	NOUN
absel-311	26	28	of	of	ADP
absel-311	26	29	the	the	DET
absel-311	26	30	various	various	ADJ
absel-311	26	31	decisions	decision	NOUN
absel-311	26	32	that	that	PRON
absel-311	26	33	are	be	AUX
absel-311	26	34	made	make	VERB
absel-311	26	35	in	in	ADP
absel-311	26	36	order	order	NOUN
absel-311	26	37	to	to	PART
absel-311	26	38	define	define	VERB
absel-311	26	39	the	the	DET
absel-311	26	40	input	input	NOUN
absel-311	26	41	variables	variable	NOUN
absel-311	26	42	which	which	PRON
absel-311	26	43	result	result	VERB
absel-311	26	44	in	in	ADP
absel-311	26	45	the	the	DET
absel-311	26	46	output	output	NOUN
absel-311	26	47	variables	variable	NOUN
absel-311	26	48	and	and	CCONJ
absel-311	26	49	financial	financial	ADJ
absel-311	26	50	statement	statement	NOUN
absel-311	26	51	reporting	reporting	NOUN
absel-311	26	52	made	make	VERB
absel-311	26	53	by	by	ADP
absel-311	26	54	the	the	DET
absel-311	26	55	simulator	simulator	NOUN
absel-311	26	56	.	.	PUNCT
absel-311	27	1	then	then	ADV
absel-311	27	2	after	after	ADP
absel-311	27	3	a	a	DET
absel-311	27	4	detailed	detailed	ADJ
absel-311	27	5	look	look	NOUN
absel-311	27	6	at	at	ADP
absel-311	27	7	the	the	DET
absel-311	27	8	teaching	teaching	NOUN
absel-311	27	9	delivery	delivery	NOUN
absel-311	27	10	methodology	methodology	NOUN
absel-311	27	11	,	,	PUNCT
absel-311	27	12	the	the	DET
absel-311	27	13	paper	paper	NOUN
absel-311	27	14	ends	end	VERB
absel-311	27	15	with	with	ADP
absel-311	27	16	conclusions	conclusion	NOUN
absel-311	27	17	and	and	CCONJ
absel-311	27	18	references	reference	NOUN
absel-311	27	19	.	.	PUNCT
absel-311	28	1	simulation	simulation	NOUN
absel-311	28	2	software	software	NOUN
absel-311	28	3	concept	concept	NOUN
absel-311	28	4	and	and	CCONJ
absel-311	28	5	characteristics	characteristics	PROPN
absel-311	28	6	simul	simul	PROPN
absel-311	28	7	-	-	PUNCT
absel-311	28	8	e	e	PROPN
absel-311	28	9	is	be	AUX
absel-311	28	10	a	a	DET
absel-311	28	11	deterministic	deterministic	ADJ
absel-311	28	12	simulation	simulation	NOUN
absel-311	28	13	model	model	NOUN
absel-311	28	14	,	,	PUNCT
absel-311	28	15	that	that	PRON
absel-311	28	16	shows	show	VERB
absel-311	28	17	the	the	DET
absel-311	28	18	relationships	relationship	NOUN
absel-311	28	19	between	between	ADP
absel-311	28	20	financial	financial	ADJ
absel-311	28	21	and	and	CCONJ
absel-311	28	22	accounting	accounting	NOUN
absel-311	28	23	variables	variable	NOUN
absel-311	28	24	in	in	ADP
absel-311	28	25	order	order	NOUN
absel-311	28	26	to	to	PART
absel-311	28	27	summarize	summarize	VERB
absel-311	28	28	the	the	DET
absel-311	28	29	economic	economic	ADJ
absel-311	28	30	and	and	CCONJ
absel-311	28	31	financial	financial	ADJ
absel-311	28	32	situation	situation	NOUN
absel-311	28	33	of	of	ADP
absel-311	28	34	the	the	DET
absel-311	28	35	business	business	NOUN
absel-311	28	36	(	(	PUNCT
absel-311	28	37	otal	otal	PROPN
absel-311	28	38	et	et	PROPN
absel-311	28	39	al	al	PROPN
absel-311	28	40	.	.	PROPN
absel-311	28	41	2007a	2007a	NUM
absel-311	28	42	)	)	PUNCT
absel-311	28	43	.	.	PUNCT
absel-311	29	1	it	it	PRON
absel-311	29	2	does	do	AUX
absel-311	29	3	not	not	PART
absel-311	29	4	consider	consider	VERB
absel-311	29	5	stochastic	stochastic	ADJ
absel-311	29	6	relationships	relationship	NOUN
absel-311	29	7	between	between	ADP
absel-311	29	8	variables	variable	NOUN
absel-311	29	9	.	.	PUNCT
absel-311	30	1	the	the	DET
absel-311	30	2	model	model	NOUN
absel-311	30	3	is	be	AUX
absel-311	30	4	discrete	discrete	ADJ
absel-311	30	5	,	,	PUNCT
absel-311	30	6	in	in	SCONJ
absel-311	30	7	that	that	SCONJ
absel-311	30	8	the	the	DET
absel-311	30	9	user	user	NOUN
absel-311	30	10	can	can	AUX
absel-311	30	11	add	add	VERB
absel-311	30	12	new	new	ADJ
absel-311	30	13	output	output	NOUN
absel-311	30	14	variables	variable	NOUN
absel-311	30	15	from	from	ADP
absel-311	30	16	what	what	PRON
absel-311	30	17	is	be	AUX
absel-311	30	18	generated	generate	VERB
absel-311	30	19	by	by	ADP
absel-311	30	20	the	the	DET
absel-311	30	21	application	application	NOUN
absel-311	30	22	.	.	PUNCT
absel-311	31	1	the	the	DET
absel-311	31	2	program	program	NOUN
absel-311	31	3	was	be	AUX
absel-311	31	4	developed	develop	VERB
absel-311	31	5	using	use	VERB
absel-311	31	6	visual	visual	ADJ
absel-311	31	7	basic	basic	ADJ
absel-311	31	8	for	for	ADP
absel-311	31	9	applications	application	NOUN
absel-311	31	10	(	(	PUNCT
absel-311	31	11	vba	vba	PROPN
absel-311	31	12	)	)	PUNCT
absel-311	31	13	and	and	CCONJ
absel-311	31	14	excel	excel	VERB
absel-311	31	15	(	(	PUNCT
absel-311	31	16	otal	otal	PROPN
absel-311	31	17	et	et	PROPN
absel-311	31	18	al	al	PROPN
absel-311	31	19	.	.	PROPN
absel-311	31	20	2007b	2007b	NUM
absel-311	31	21	)	)	PUNCT
absel-311	31	22	,	,	PUNCT
absel-311	31	23	and	and	CCONJ
absel-311	31	24	it	it	PRON
absel-311	31	25	has	have	VERB
absel-311	31	26	a	a	DET
absel-311	31	27	simple	simple	ADJ
absel-311	31	28	and	and	CCONJ
absel-311	31	29	intuitive	intuitive	ADJ
absel-311	31	30	interface	interface	NOUN
absel-311	31	31	,	,	PUNCT
absel-311	31	32	which	which	PRON
absel-311	31	33	does	do	AUX
absel-311	31	34	not	not	PART
absel-311	31	35	require	require	VERB
absel-311	31	36	students	student	NOUN
absel-311	31	37	to	to	PART
absel-311	31	38	have	have	VERB
absel-311	31	39	advanced	advanced	ADJ
absel-311	31	40	knowledge	knowledge	NOUN
absel-311	31	41	of	of	ADP
absel-311	31	42	accounting	accounting	NOUN
absel-311	31	43	or	or	CCONJ
absel-311	31	44	computer	computer	NOUN
absel-311	31	45	skills	skill	NOUN
absel-311	31	46	in	in	ADP
absel-311	31	47	order	order	NOUN
absel-311	31	48	to	to	PART
absel-311	31	49	use	use	VERB
absel-311	31	50	it	it	PRON
absel-311	31	51	properly	properly	ADV
absel-311	31	52	.	.	PUNCT
absel-311	32	1	and	and	CCONJ
absel-311	32	2	although	although	SCONJ
absel-311	32	3	it	it	PRON
absel-311	32	4	was	be	AUX
absel-311	32	5	originally	originally	ADV
absel-311	32	6	developed	develop	VERB
absel-311	32	7	in	in	ADP
absel-311	32	8	spain	spain	PROPN
absel-311	32	9	,	,	PUNCT
absel-311	32	10	it	it	PRON
absel-311	32	11	has	have	AUX
absel-311	32	12	already	already	ADV
absel-311	32	13	translated	translate	VERB
absel-311	32	14	and	and	CCONJ
absel-311	32	15	used	use	VERB
absel-311	32	16	in	in	ADP
absel-311	32	17	english	english	ADJ
absel-311	32	18	version	version	NOUN
absel-311	32	19	,	,	PUNCT
absel-311	32	20	and	and	CCONJ
absel-311	32	21	the	the	DET
absel-311	32	22	requirements	requirement	NOUN
absel-311	32	23	are	be	AUX
absel-311	32	24	as	as	ADV
absel-311	32	25	simple	simple	ADJ
absel-311	32	26	as	as	SCONJ
absel-311	32	27	microsoft	microsoft	PROPN
absel-311	32	28	excel	excel	VERB
absel-311	32	29	’	'	PUNCT
absel-311	32	30	97	97	NUM
absel-311	32	31	and	and	CCONJ
absel-311	32	32	10	10	NUM
absel-311	32	33	mb	mb	ADV
absel-311	32	34	free	free	ADJ
absel-311	32	35	in	in	ADP
absel-311	32	36	hard	hard	ADJ
absel-311	32	37	drive	drive	NOUN
absel-311	32	38	.	.	PUNCT
absel-311	33	1	from	from	ADP
absel-311	33	2	assumptions	assumption	NOUN
absel-311	33	3	relative	relative	ADJ
absel-311	33	4	to	to	ADP
absel-311	33	5	the	the	DET
absel-311	33	6	evolution	evolution	NOUN
absel-311	33	7	of	of	ADP
absel-311	33	8	the	the	DET
absel-311	33	9	business	business	NOUN
absel-311	33	10	,	,	PUNCT
absel-311	33	11	and	and	CCONJ
absel-311	33	12	decisions	decision	NOUN
absel-311	33	13	affecting	affect	VERB
absel-311	33	14	its	its	PRON
absel-311	33	15	assets	asset	NOUN
absel-311	33	16	,	,	PUNCT
absel-311	33	17	the	the	DET
absel-311	33	18	simulator	simulator	NOUN
absel-311	33	19	reports	report	VERB
absel-311	33	20	provisional	provisional	ADJ
absel-311	33	21	financial	financial	ADJ
absel-311	33	22	statements	statement	NOUN
absel-311	33	23	and	and	CCONJ
absel-311	33	24	gives	give	VERB
absel-311	33	25	the	the	DET
absel-311	33	26	user	user	NOUN
absel-311	33	27	various	various	ADJ
absel-311	33	28	measurements	measurement	NOUN
absel-311	33	29	and	and	CCONJ
absel-311	33	30	tools	tool	NOUN
absel-311	33	31	for	for	ADP
absel-311	33	32	analysis	analysis	NOUN
absel-311	33	33	.	.	PUNCT
absel-311	34	1	its	its	PRON
absel-311	34	2	transparent	transparent	ADJ
absel-311	34	3	design	design	NOUN
absel-311	34	4	(	(	PUNCT
absel-311	34	5	as	as	SCONJ
absel-311	34	6	opposed	oppose	VERB
absel-311	34	7	to	to	ADP
absel-311	34	8	black	black	ADJ
absel-311	34	9	box	box	NOUN
absel-311	34	10	models	model	NOUN
absel-311	34	11	)	)	PUNCT
absel-311	34	12	allows	allow	VERB
absel-311	34	13	for	for	ADP
absel-311	34	14	independent	independent	ADJ
absel-311	34	15	use	use	NOUN
absel-311	34	16	by	by	ADP
absel-311	34	17	students	student	NOUN
absel-311	34	18	and	and	CCONJ
absel-311	34	19	provides	provide	VERB
absel-311	34	20	immediate	immediate	ADJ
absel-311	34	21	feedback	feedback	NOUN
absel-311	34	22	that	that	PRON
absel-311	34	23	helps	help	VERB
absel-311	34	24	the	the	DET
absel-311	34	25	student	student	NOUN
absel-311	34	26	establish	establish	VERB
absel-311	34	27	immediate	immediate	ADJ
absel-311	34	28	links	link	NOUN
absel-311	34	29	between	between	ADP
absel-311	34	30	economic	economic	ADJ
absel-311	34	31	and	and	CCONJ
absel-311	34	32	financial	financial	ADJ
absel-311	34	33	decisions	decision	NOUN
absel-311	34	34	,	,	PUNCT
absel-311	34	35	and	and	CCONJ
absel-311	34	36	their	their	PRON
absel-311	34	37	consequences	consequence	NOUN
absel-311	34	38	.	.	PUNCT
absel-311	35	1	it	it	PRON
absel-311	35	2	follows	follow	VERB
absel-311	35	3	that	that	SCONJ
absel-311	35	4	,	,	PUNCT
absel-311	35	5	simul	simul	PROPN
absel-311	35	6	-	-	PUNCT
absel-311	35	7	e	e	PROPN
absel-311	35	8	is	be	AUX
absel-311	35	9	not	not	PART
absel-311	35	10	,	,	PUNCT
absel-311	35	11	nor	nor	CCONJ
absel-311	35	12	does	do	AUX
absel-311	35	13	it	it	PRON
absel-311	35	14	pretend	pretend	VERB
absel-311	35	15	to	to	PART
absel-311	35	16	be	be	AUX
absel-311	35	17	,	,	PUNCT
absel-311	35	18	an	an	DET
absel-311	35	19	accounting	accounting	NOUN
absel-311	35	20	or	or	CCONJ
absel-311	35	21	bookkeeping	bookkeeping	NOUN
absel-311	35	22	application	application	NOUN
absel-311	35	23	.	.	PUNCT
absel-311	36	1	figure	figure	NOUN
absel-311	36	2	1	1	NUM
absel-311	36	3	illustrates	illustrate	VERB
absel-311	36	4	how	how	SCONJ
absel-311	36	5	the	the	DET
absel-311	36	6	outcome	outcome	NOUN
absel-311	36	7	of	of	ADP
absel-311	36	8	each	each	DET
absel-311	36	9	decision	decision	NOUN
absel-311	36	10	is	be	AUX
absel-311	36	11	determined	determine	VERB
absel-311	36	12	immediately	immediately	ADV
absel-311	36	13	,	,	PUNCT
absel-311	36	14	so	so	SCONJ
absel-311	36	15	that	that	SCONJ
absel-311	36	16	each	each	DET
absel-311	36	17	decision	decision	NOUN
absel-311	36	18	can	can	AUX
absel-311	36	19	affect	affect	VERB
absel-311	36	20	,	,	PUNCT
absel-311	36	21	and	and	CCONJ
absel-311	36	22	be	be	AUX
absel-311	36	23	made	make	VERB
absel-311	36	24	conditional	conditional	ADJ
absel-311	36	25	to	to	ADP
absel-311	36	26	,	,	PUNCT
absel-311	36	27	subsequent	subsequent	ADJ
absel-311	36	28	decisions	decision	NOUN
absel-311	36	29	.	.	PUNCT
absel-311	37	1	not	not	PART
absel-311	37	2	only	only	ADV
absel-311	37	3	that	that	PRON
absel-311	37	4	,	,	PUNCT
absel-311	37	5	the	the	DET
absel-311	37	6	information	information	NOUN
absel-311	37	7	supplied	supply	VERB
absel-311	37	8	to	to	ADP
absel-311	37	9	the	the	DET
absel-311	37	10	simulator	simulator	NOUN
absel-311	37	11	is	be	AUX
absel-311	37	12	treated	treat	VERB
absel-311	37	13	in	in	ADP
absel-311	37	14	an	an	DET
absel-311	37	15	intelligent	intelligent	ADJ
absel-311	37	16	form	form	NOUN
absel-311	37	17	:	:	PUNCT
absel-311	37	18	apart	apart	ADV
absel-311	37	19	from	from	ADP
absel-311	37	20	validating	validate	VERB
absel-311	37	21	the	the	DET
absel-311	37	22	data	datum	NOUN
absel-311	37	23	input	input	NOUN
absel-311	37	24	for	for	ADP
absel-311	37	25	each	each	DET
absel-311	37	26	variable	variable	NOUN
absel-311	37	27	(	(	PUNCT
absel-311	37	28	e.g.	e.g.	ADV
absel-311	37	29	interest	interest	NOUN
absel-311	37	30	rates	rate	NOUN
absel-311	37	31	can	can	AUX
absel-311	37	32	not	not	PART
absel-311	37	33	be	be	AUX
absel-311	37	34	negative	negative	ADJ
absel-311	37	35	)	)	PUNCT
absel-311	37	36	,	,	PUNCT
absel-311	37	37	in	in	ADP
absel-311	37	38	the	the	DET
absel-311	37	39	preparation	preparation	NOUN
absel-311	37	40	of	of	ADP
absel-311	37	41	the	the	DET
absel-311	37	42	accounting	accounting	NOUN
absel-311	37	43	information	information	NOUN
absel-311	37	44	,	,	PUNCT
absel-311	37	45	the	the	DET
absel-311	37	46	simulator	simulator	NOUN
absel-311	37	47	rejects	reject	VERB
absel-311	37	48	inputs	input	NOUN
absel-311	37	49	that	that	PRON
absel-311	37	50	do	do	AUX
absel-311	37	51	not	not	PART
absel-311	37	52	make	make	VERB
absel-311	37	53	economic	economic	ADJ
absel-311	37	54	or	or	CCONJ
absel-311	37	55	financial	financial	ADJ
absel-311	37	56	sense	sense	NOUN
absel-311	37	57	.	.	PUNCT
absel-311	38	1	the	the	DET
absel-311	38	2	validation	validation	NOUN
absel-311	38	3	performed	perform	VERB
absel-311	38	4	by	by	ADP
absel-311	38	5	the	the	DET
absel-311	38	6	simulator	simulator	NOUN
absel-311	38	7	is	be	AUX
absel-311	38	8	based	base	VERB
absel-311	38	9	,	,	PUNCT
absel-311	38	10	essentially	essentially	ADV
absel-311	38	11	,	,	PUNCT
absel-311	38	12	on	on	ADP
absel-311	38	13	economic	economic	ADJ
absel-311	38	14	criteria	criterion	NOUN
absel-311	38	15	;	;	PUNCT
absel-311	38	16	although	although	SCONJ
absel-311	38	17	in	in	ADP
absel-311	38	18	some	some	DET
absel-311	38	19	aspects	aspect	NOUN
absel-311	38	20	criteria	criterion	NOUN
absel-311	38	21	of	of	ADP
absel-311	38	22	a	a	DET
absel-311	38	23	legal	legal	ADJ
absel-311	38	24	nature	nature	NOUN
absel-311	38	25	have	have	AUX
absel-311	38	26	been	be	AUX
absel-311	38	27	taken	take	VERB
absel-311	38	28	into	into	ADP
absel-311	38	29	account	account	NOUN
absel-311	38	30	.	.	PUNCT
absel-311	39	1	this	this	PRON
absel-311	39	2	facilitates	facilitate	VERB
absel-311	39	3	the	the	DET
absel-311	39	4	raising	raising	NOUN
absel-311	39	5	of	of	ADP
absel-311	39	6	scenarios	scenario	NOUN
absel-311	39	7	in	in	ADP
absel-311	39	8	different	different	ADJ
absel-311	39	9	jurisdictions	jurisdiction	NOUN
absel-311	39	10	and	and	CCONJ
absel-311	39	11	in	in	ADP
absel-311	39	12	changing	change	VERB
absel-311	39	13	regulatory	regulatory	ADJ
absel-311	39	14	environments	environment	NOUN
absel-311	39	15	.	.	PUNCT
absel-311	40	1	simulation	simulation	NOUN
absel-311	40	2	process	process	NOUN
absel-311	40	3	:	:	PUNCT
absel-311	40	4	main	main	ADJ
absel-311	40	5	components	component	NOUN
absel-311	40	6	the	the	DET
absel-311	40	7	simulation	simulation	NOUN
absel-311	40	8	process	process	NOUN
absel-311	40	9	is	be	AUX
absel-311	40	10	iterative	iterative	ADJ
absel-311	40	11	and	and	CCONJ
absel-311	40	12	involves	involve	VERB
absel-311	40	13	the	the	DET
absel-311	40	14	introduction	introduction	NOUN
absel-311	40	15	of	of	ADP
absel-311	40	16	decisions	decision	NOUN
absel-311	40	17	and	and	CCONJ
absel-311	40	18	assumptions	assumption	NOUN
absel-311	40	19	into	into	ADP
absel-311	40	20	each	each	DET
absel-311	40	21	period	period	NOUN
absel-311	40	22	of	of	ADP
absel-311	40	23	those	those	PRON
absel-311	40	24	that	that	PRON
absel-311	40	25	are	be	AUX
absel-311	40	26	integrated	integrate	VERB
absel-311	40	27	into	into	ADP
absel-311	40	28	the	the	DET
absel-311	40	29	simulation	simulation	NOUN
absel-311	40	30	horizon	horizon	NOUN
absel-311	40	31	,	,	PUNCT
absel-311	40	32	the	the	DET
absel-311	40	33	proper	proper	ADJ
absel-311	40	34	processing	processing	NOUN
absel-311	40	35	and	and	CCONJ
absel-311	40	36	calculations	calculation	NOUN
absel-311	40	37	by	by	ADP
absel-311	40	38	the	the	DET
absel-311	40	39	simulator	simulator	NOUN
absel-311	40	40	,	,	PUNCT
absel-311	40	41	and	and	CCONJ
absel-311	40	42	the	the	DET
absel-311	40	43	212	212	NUM
absel-311	40	44	developments	development	NOUN
absel-311	40	45	in	in	ADP
absel-311	40	46	business	business	NOUN
absel-311	40	47	simulation	simulation	NOUN
absel-311	40	48	and	and	CCONJ
absel-311	40	49	experiential	experiential	ADJ
absel-311	40	50	learning	learning	NOUN
absel-311	40	51	,	,	PUNCT
absel-311	40	52	volume	volume	NOUN
absel-311	40	53	37	37	NUM
absel-311	40	54	,	,	PUNCT
absel-311	40	55	2010	2010	NUM
absel-311	40	56	subsequent	subsequent	ADJ
absel-311	40	57	generation	generation	NOUN
absel-311	40	58	and	and	CCONJ
absel-311	40	59	presentation	presentation	NOUN
absel-311	40	60	of	of	ADP
absel-311	40	61	output	output	NOUN
absel-311	40	62	variables	variable	NOUN
absel-311	40	63	.	.	PUNCT
absel-311	41	1	the	the	DET
absel-311	41	2	simulation	simulation	NOUN
absel-311	41	3	is	be	AUX
absel-311	41	4	carried	carry	VERB
absel-311	41	5	out	out	ADP
absel-311	41	6	as	as	ADP
absel-311	41	7	a	a	DET
absel-311	41	8	project	project	NOUN
absel-311	41	9	and	and	CCONJ
absel-311	41	10	each	each	DET
absel-311	41	11	project	project	NOUN
absel-311	41	12	consists	consist	VERB
absel-311	41	13	of	of	ADP
absel-311	41	14	the	the	DET
absel-311	41	15	following	follow	VERB
absel-311	41	16	elements	element	NOUN
absel-311	41	17	:	:	PUNCT
absel-311	41	18	a	a	X
absel-311	41	19	)	)	PUNCT
absel-311	41	20	identifying	identify	VERB
absel-311	41	21	data	datum	NOUN
absel-311	41	22	,	,	PUNCT
absel-311	41	23	such	such	ADJ
absel-311	41	24	as	as	ADP
absel-311	41	25	the	the	DET
absel-311	41	26	name	name	NOUN
absel-311	41	27	of	of	ADP
absel-311	41	28	the	the	DET
absel-311	41	29	company	company	NOUN
absel-311	41	30	,	,	PUNCT
absel-311	41	31	the	the	DET
absel-311	41	32	name	name	NOUN
absel-311	41	33	of	of	ADP
absel-311	41	34	the	the	DET
absel-311	41	35	student	student	NOUN
absel-311	41	36	and	and	CCONJ
absel-311	41	37	the	the	DET
absel-311	41	38	first	first	ADJ
absel-311	41	39	year	year	NOUN
absel-311	41	40	of	of	ADP
absel-311	41	41	the	the	DET
absel-311	41	42	simulation	simulation	NOUN
absel-311	41	43	.	.	PUNCT
absel-311	42	1	b	b	X
absel-311	42	2	)	)	PUNCT
absel-311	42	3	the	the	DET
absel-311	42	4	type	type	NOUN
absel-311	42	5	of	of	ADP
absel-311	42	6	business	business	NOUN
absel-311	42	7	that	that	PRON
absel-311	42	8	will	will	AUX
absel-311	42	9	be	be	AUX
absel-311	42	10	simulated	simulate	VERB
absel-311	42	11	.	.	PUNCT
absel-311	43	1	it	it	PRON
absel-311	43	2	may	may	AUX
absel-311	43	3	be	be	AUX
absel-311	43	4	an	an	DET
absel-311	43	5	already	already	ADV
absel-311	43	6	existing	exist	VERB
absel-311	43	7	entity	entity	NOUN
absel-311	43	8	with	with	ADP
absel-311	43	9	a	a	DET
absel-311	43	10	financial	financial	ADJ
absel-311	43	11	position	position	NOUN
absel-311	43	12	or	or	CCONJ
absel-311	43	13	a	a	DET
absel-311	43	14	new	new	ADJ
absel-311	43	15	entity	entity	NOUN
absel-311	43	16	.	.	PUNCT
absel-311	44	1	c	c	X
absel-311	44	2	)	)	PUNCT
absel-311	44	3	the	the	DET
absel-311	44	4	simulation	simulation	NOUN
absel-311	44	5	horizon	horizon	PROPN
absel-311	44	6	defines	define	VERB
absel-311	44	7	the	the	DET
absel-311	44	8	length	length	NOUN
absel-311	44	9	of	of	ADP
absel-311	44	10	time	time	NOUN
absel-311	44	11	over	over	ADP
absel-311	44	12	which	which	PRON
absel-311	44	13	the	the	DET
absel-311	44	14	company	company	NOUN
absel-311	44	15	will	will	AUX
absel-311	44	16	be	be	AUX
absel-311	44	17	simulated	simulate	VERB
absel-311	44	18	.	.	PUNCT
absel-311	45	1	it	it	PRON
absel-311	45	2	is	be	AUX
absel-311	45	3	composed	compose	VERB
absel-311	45	4	of	of	ADP
absel-311	45	5	periods	period	NOUN
absel-311	45	6	whose	whose	DET
absel-311	45	7	duration	duration	NOUN
absel-311	45	8	can	can	AUX
absel-311	45	9	vary	vary	VERB
absel-311	45	10	.	.	PUNCT
absel-311	46	1	d	d	X
absel-311	46	2	)	)	PUNCT
absel-311	46	3	the	the	DET
absel-311	46	4	input	input	NOUN
absel-311	46	5	variables	variable	NOUN
absel-311	46	6	pick	pick	VERB
absel-311	46	7	up	up	ADP
absel-311	46	8	the	the	DET
absel-311	46	9	set	set	NOUN
absel-311	46	10	of	of	ADP
absel-311	46	11	values	value	NOUN
absel-311	46	12	assigned	assign	VERB
absel-311	46	13	by	by	ADP
absel-311	46	14	the	the	DET
absel-311	46	15	student	student	NOUN
absel-311	46	16	,	,	PUNCT
absel-311	46	17	in	in	ADP
absel-311	46	18	terms	term	NOUN
absel-311	46	19	of	of	ADP
absel-311	46	20	economic	economic	ADJ
absel-311	46	21	and	and	CCONJ
absel-311	46	22	financial	financial	ADJ
absel-311	46	23	decisions	decision	NOUN
absel-311	46	24	,	,	PUNCT
absel-311	46	25	whose	whose	DET
absel-311	46	26	impact	impact	NOUN
absel-311	46	27	will	will	AUX
absel-311	46	28	be	be	AUX
absel-311	46	29	analyzed	analyze	VERB
absel-311	46	30	.	.	PUNCT
absel-311	47	1	(	(	PUNCT
absel-311	47	2	the	the	DET
absel-311	47	3	identifying	identify	VERB
absel-311	47	4	data	datum	NOUN
absel-311	47	5	are	be	AUX
absel-311	47	6	also	also	ADV
absel-311	47	7	input	input	ADJ
absel-311	47	8	variables	variable	NOUN
absel-311	47	9	,	,	PUNCT
absel-311	47	10	however	however	ADV
absel-311	47	11	here	here	ADV
absel-311	47	12	what	what	PRON
absel-311	47	13	has	have	AUX
absel-311	47	14	been	be	AUX
absel-311	47	15	referred	refer	VERB
absel-311	47	16	to	to	ADP
absel-311	47	17	as	as	ADP
absel-311	47	18	input	input	NOUN
absel-311	47	19	variables	variable	NOUN
absel-311	47	20	,	,	PUNCT
absel-311	47	21	strictly	strictly	ADV
absel-311	47	22	speaking	speak	VERB
absel-311	47	23	,	,	PUNCT
absel-311	47	24	are	be	AUX
absel-311	47	25	those	those	PRON
absel-311	47	26	with	with	ADP
absel-311	47	27	economic	economic	ADJ
absel-311	47	28	and	and	CCONJ
absel-311	47	29	financial	financial	ADJ
absel-311	47	30	consequences	consequence	NOUN
absel-311	47	31	in	in	ADP
absel-311	47	32	the	the	DET
absel-311	47	33	simulation	simulation	NOUN
absel-311	47	34	.	.	PUNCT
absel-311	47	35	)	)	PUNCT
absel-311	48	1	these	these	DET
absel-311	48	2	variables	variable	NOUN
absel-311	48	3	are	be	AUX
absel-311	48	4	subject	subject	ADJ
absel-311	48	5	to	to	ADP
absel-311	48	6	classification	classification	NOUN
absel-311	48	7	,	,	PUNCT
absel-311	48	8	as	as	SCONJ
absel-311	48	9	shown	show	VERB
absel-311	48	10	in	in	ADP
absel-311	48	11	table	table	NOUN
absel-311	48	12	1	1	NUM
absel-311	48	13	,	,	PUNCT
absel-311	48	14	according	accord	VERB
absel-311	48	15	to	to	ADP
absel-311	48	16	their	their	PRON
absel-311	48	17	characteristics	characteristic	NOUN
absel-311	48	18	and	and	CCONJ
absel-311	48	19	the	the	DET
absel-311	48	20	date	date	NOUN
absel-311	48	21	at	at	ADP
absel-311	48	22	which	which	PRON
absel-311	48	23	they	they	PRON
absel-311	48	24	can	can	AUX
absel-311	48	25	be	be	AUX
absel-311	48	26	incorporated	incorporate	VERB
absel-311	48	27	into	into	ADP
absel-311	48	28	the	the	DET
absel-311	48	29	simulator	simulator	NOUN
absel-311	48	30	.	.	PUNCT
absel-311	49	1	moreover	moreover	ADV
absel-311	49	2	,	,	PUNCT
absel-311	49	3	some	some	DET
absel-311	49	4	variables	variable	NOUN
absel-311	49	5	allow	allow	VERB
absel-311	49	6	data	datum	NOUN
absel-311	49	7	input	input	NOUN
absel-311	49	8	at	at	ADP
absel-311	49	9	varying	vary	VERB
absel-311	49	10	levels	level	NOUN
absel-311	49	11	of	of	ADP
absel-311	49	12	detail	detail	NOUN
absel-311	49	13	,	,	PUNCT
absel-311	49	14	depending	depend	VERB
absel-311	49	15	on	on	ADP
absel-311	49	16	the	the	DET
absel-311	49	17	level	level	NOUN
absel-311	49	18	of	of	ADP
absel-311	49	19	difficulty	difficulty	NOUN
absel-311	49	20	utilized	utilize	VERB
absel-311	49	21	(	(	PUNCT
absel-311	49	22	i.e.	i.e.	X
absel-311	49	23	unit	unit	NOUN
absel-311	49	24	price	price	NOUN
absel-311	49	25	and	and	CCONJ
absel-311	49	26	physical	physical	ADJ
absel-311	49	27	units	unit	NOUN
absel-311	49	28	for	for	ADP
absel-311	49	29	several	several	ADJ
absel-311	49	30	products	product	NOUN
absel-311	49	31	vs.	vs.	ADP
absel-311	49	32	total	total	ADJ
absel-311	49	33	sales	sale	NOUN
absel-311	49	34	)	)	PUNCT
absel-311	49	35	.	.	PUNCT
absel-311	50	1	economic	economic	ADJ
absel-311	50	2	and	and	CCONJ
absel-311	50	3	financial	financial	ADJ
absel-311	50	4	decisions	decision	NOUN
absel-311	50	5	table	table	VERB
absel-311	50	6	1	1	NUM
absel-311	50	7	operating	operate	VERB
absel-311	50	8	sales	sale	NOUN
absel-311	50	9	purchases	purchase	NOUN
absel-311	50	10	other	other	ADJ
absel-311	50	11	expenses	expense	NOUN
absel-311	50	12	allowances	allowance	NOUN
absel-311	50	13	/	/	SYM
absel-311	50	14	impairment	impairment	ADJ
absel-311	50	15	taxes	taxis	NOUN
absel-311	50	16	interest	interest	NOUN
absel-311	50	17	revenue	revenue	NOUN
absel-311	50	18	and	and	CCONJ
absel-311	50	19	interest	interest	NOUN
absel-311	50	20	expense	expense	NOUN
absel-311	50	21	working	work	VERB
absel-311	50	22	capital	capital	NOUN
absel-311	50	23	management	management	NOUN
absel-311	50	24	(	(	PUNCT
absel-311	50	25	operating	operate	VERB
absel-311	50	26	cycle	cycle	NOUN
absel-311	50	27	periods	period	NOUN
absel-311	50	28	)	)	PUNCT
absel-311	50	29	cost	cost	NOUN
absel-311	50	30	allocation	allocation	NOUN
absel-311	50	31	(	(	PUNCT
absel-311	50	32	full	full	ADJ
absel-311	50	33	-	-	PUNCT
absel-311	50	34	cost	cost	NOUN
absel-311	50	35	method	method	NOUN
absel-311	50	36	)	)	PUNCT
absel-311	50	37	investing	invest	VERB
absel-311	50	38	non	non	ADJ
absel-311	50	39	-	-	ADJ
absel-311	50	40	current	current	ADJ
absel-311	50	41	assets	asset	NOUN
absel-311	50	42	:	:	PUNCT
absel-311	50	43	property	property	NOUN
absel-311	50	44	,	,	PUNCT
absel-311	50	45	plant	plant	NOUN
absel-311	50	46	and	and	CCONJ
absel-311	50	47	equipment	equipment	NOUN
absel-311	50	48	;	;	PUNCT
absel-311	50	49	intangible	intangible	ADJ
absel-311	50	50	and	and	CCONJ
absel-311	50	51	investments	investment	NOUN
absel-311	50	52	financing	finance	VERB
absel-311	50	53	long	long	ADJ
absel-311	50	54	-	-	PUNCT
absel-311	50	55	term	term	NOUN
absel-311	50	56	liabilities	liability	NOUN
absel-311	50	57	and	and	CCONJ
absel-311	50	58	owner	owner	NOUN
absel-311	50	59	’s	’s	PART
absel-311	50	60	equity	equity	NOUN
absel-311	50	61	e	e	PROPN
absel-311	50	62	)	)	PUNCT
absel-311	50	63	the	the	DET
absel-311	50	64	internal	internal	ADJ
absel-311	50	65	variables	variable	NOUN
absel-311	50	66	are	be	AUX
absel-311	50	67	those	those	DET
absel-311	50	68	variables	variable	NOUN
absel-311	50	69	necessary	necessary	ADJ
absel-311	50	70	for	for	SCONJ
absel-311	50	71	the	the	DET
absel-311	50	72	simulator	simulator	NOUN
absel-311	50	73	to	to	PART
absel-311	50	74	carry	carry	VERB
absel-311	50	75	out	out	ADP
absel-311	50	76	its	its	PRON
absel-311	50	77	function	function	NOUN
absel-311	50	78	properly	properly	ADV
absel-311	50	79	.	.	PUNCT
absel-311	51	1	the	the	DET
absel-311	51	2	user	user	NOUN
absel-311	51	3	can	can	AUX
absel-311	51	4	not	not	PART
absel-311	51	5	manipulate	manipulate	VERB
absel-311	51	6	them	they	PRON
absel-311	51	7	nor	nor	CCONJ
absel-311	51	8	do	do	AUX
absel-311	51	9	they	they	PRON
absel-311	51	10	constitute	constitute	VERB
absel-311	51	11	the	the	DET
absel-311	51	12	output	output	NOUN
absel-311	51	13	of	of	ADP
absel-311	51	14	the	the	DET
absel-311	51	15	system	system	NOUN
absel-311	51	16	.	.	PUNCT
absel-311	52	1	although	although	SCONJ
absel-311	52	2	occasionally	occasionally	ADV
absel-311	52	3	they	they	PRON
absel-311	52	4	may	may	AUX
absel-311	52	5	become	become	VERB
absel-311	52	6	output	output	NOUN
absel-311	52	7	variables	variable	NOUN
absel-311	52	8	to	to	PART
absel-311	52	9	facilitate	facilitate	VERB
absel-311	52	10	the	the	DET
absel-311	52	11	data	datum	NOUN
absel-311	52	12	entry	entry	NOUN
absel-311	52	13	process	process	NOUN
absel-311	52	14	,	,	PUNCT
absel-311	52	15	in	in	ADP
absel-311	52	16	any	any	DET
absel-311	52	17	case	case	NOUN
absel-311	52	18	,	,	PUNCT
absel-311	52	19	through	through	ADP
absel-311	52	20	a	a	DET
absel-311	52	21	feedback	feedback	NOUN
absel-311	52	22	process	process	NOUN
absel-311	52	23	they	they	PRON
absel-311	52	24	help	help	VERB
absel-311	52	25	to	to	PART
absel-311	52	26	determine	determine	VERB
absel-311	52	27	the	the	DET
absel-311	52	28	values	value	NOUN
absel-311	52	29	the	the	DET
absel-311	52	30	input	input	NOUN
absel-311	52	31	variables	variable	NOUN
absel-311	52	32	can	can	AUX
absel-311	52	33	take	take	VERB
absel-311	52	34	.	.	PUNCT
absel-311	53	1	f	f	X
absel-311	53	2	)	)	PUNCT
absel-311	53	3	the	the	DET
absel-311	53	4	output	output	NOUN
absel-311	53	5	variables	variable	NOUN
absel-311	53	6	summarize	summarize	VERB
absel-311	53	7	the	the	DET
absel-311	53	8	impact	impact	NOUN
absel-311	53	9	of	of	ADP
absel-311	53	10	economic	economic	ADJ
absel-311	53	11	and	and	CCONJ
absel-311	53	12	financial	financial	ADJ
absel-311	53	13	decisions	decision	NOUN
absel-311	53	14	taken	take	VERB
absel-311	53	15	by	by	ADP
absel-311	53	16	the	the	DET
absel-311	53	17	student	student	NOUN
absel-311	53	18	.	.	PUNCT
absel-311	54	1	it	it	PRON
absel-311	54	2	presents	present	VERB
absel-311	54	3	financial	financial	ADJ
absel-311	54	4	statements	statement	NOUN
absel-311	54	5	and	and	CCONJ
absel-311	54	6	indicators	indicator	NOUN
absel-311	54	7	that	that	PRON
absel-311	54	8	help	help	VERB
absel-311	54	9	the	the	DET
absel-311	54	10	analysis	analysis	NOUN
absel-311	54	11	and	and	CCONJ
absel-311	54	12	interpretation	interpretation	NOUN
absel-311	54	13	of	of	ADP
absel-311	54	14	the	the	DET
absel-311	54	15	reported	report	VERB
absel-311	54	16	information	information	NOUN
absel-311	54	17	.	.	PUNCT
absel-311	55	1	additionally	additionally	ADV
absel-311	55	2	,	,	PUNCT
absel-311	55	3	the	the	DET
absel-311	55	4	student	student	NOUN
absel-311	55	5	can	can	AUX
absel-311	55	6	define	define	VERB
absel-311	55	7	new	new	ADJ
absel-311	55	8	output	output	NOUN
absel-311	55	9	variables	variable	NOUN
absel-311	55	10	(	(	PUNCT
absel-311	55	11	numeric	numeric	ADJ
absel-311	55	12	and	and	CCONJ
absel-311	55	13	graphic	graphic	ADJ
absel-311	55	14	)	)	PUNCT
absel-311	55	15	,	,	PUNCT
absel-311	55	16	as	as	SCONJ
absel-311	55	17	he	he	PRON
absel-311	55	18	or	or	CCONJ
absel-311	55	19	she	she	PRON
absel-311	55	20	deems	deem	VERB
absel-311	55	21	appropriate	appropriate	ADJ
absel-311	55	22	.	.	PUNCT
absel-311	56	1	input	input	NOUN
absel-311	56	2	variables	variable	NOUN
absel-311	56	3	period	period	NOUN
absel-311	56	4	:	:	PUNCT
absel-311	57	1	basic	basic	ADJ
absel-311	57	2	time	time	NOUN
absel-311	57	3	unit	unit	NOUN
absel-311	57	4	the	the	DET
absel-311	57	5	period	period	NOUN
absel-311	57	6	is	be	AUX
absel-311	57	7	the	the	DET
absel-311	57	8	basic	basic	ADJ
absel-311	57	9	time	time	NOUN
absel-311	57	10	unit	unit	NOUN
absel-311	57	11	for	for	ADP
absel-311	57	12	simul	simul	PROPN
absel-311	57	13	-	-	PUNCT
absel-311	57	14	e.	e.	PROPN
absel-311	57	15	periods	periods	PROPN
absel-311	57	16	can	can	AUX
absel-311	57	17	be	be	AUX
absel-311	57	18	defined	define	VERB
absel-311	57	19	as	as	ADP
absel-311	57	20	monthly	monthly	ADJ
absel-311	57	21	,	,	PUNCT
absel-311	57	22	bimonthly	bimonthly	ADV
absel-311	57	23	,	,	PUNCT
absel-311	57	24	quarterly	quarterly	ADJ
absel-311	57	25	,	,	PUNCT
absel-311	57	26	triannually	triannually	ADV
absel-311	57	27	,	,	PUNCT
absel-311	57	28	semiannually	semiannually	ADV
absel-311	57	29	or	or	CCONJ
absel-311	57	30	annually	annually	ADV
absel-311	57	31	,	,	PUNCT
absel-311	57	32	and	and	CCONJ
absel-311	57	33	they	they	PRON
absel-311	57	34	remain	remain	VERB
absel-311	57	35	constant	constant	ADJ
absel-311	57	36	within	within	ADP
absel-311	57	37	each	each	DET
absel-311	57	38	calendar	calendar	NOUN
absel-311	57	39	year	year	NOUN
absel-311	57	40	of	of	ADP
absel-311	57	41	the	the	DET
absel-311	57	42	simulation	simulation	NOUN
absel-311	57	43	horizon	horizon	NOUN
absel-311	57	44	.	.	PUNCT
absel-311	58	1	it	it	PRON
absel-311	58	2	is	be	AUX
absel-311	58	3	possible	possible	ADJ
absel-311	58	4	to	to	PART
absel-311	58	5	add	add	VERB
absel-311	58	6	or	or	CCONJ
absel-311	58	7	delete	delete	ADJ
absel-311	58	8	periods	period	NOUN
absel-311	58	9	at	at	ADP
absel-311	58	10	any	any	DET
absel-311	58	11	time	time	NOUN
absel-311	58	12	giving	give	VERB
absel-311	58	13	the	the	DET
absel-311	58	14	possibility	possibility	NOUN
absel-311	58	15	to	to	PART
absel-311	58	16	extend	extend	VERB
absel-311	58	17	the	the	DET
absel-311	58	18	simulation	simulation	NOUN
absel-311	58	19	horizon	horizon	NOUN
absel-311	58	20	to	to	ADP
absel-311	58	21	between	between	ADP
absel-311	58	22	2	2	NUM
absel-311	58	23	months	month	NOUN
absel-311	58	24	and	and	CCONJ
absel-311	58	25	24	24	NUM
absel-311	58	26	years	year	NOUN
absel-311	58	27	.	.	PUNCT
absel-311	59	1	operating	operating	NOUN
absel-311	59	2	decisions	decision	NOUN
absel-311	59	3	the	the	DET
absel-311	59	4	assumptions	assumption	NOUN
absel-311	59	5	about	about	ADP
absel-311	59	6	operating	operating	NOUN
absel-311	59	7	decisions	decision	NOUN
absel-311	59	8	of	of	ADP
absel-311	59	9	the	the	DET
absel-311	59	10	business	business	NOUN
absel-311	59	11	affect	affect	VERB
absel-311	59	12	those	those	PRON
absel-311	59	13	associated	associate	VERB
absel-311	59	14	with	with	ADP
absel-311	59	15	regular	regular	ADJ
absel-311	59	16	business	business	NOUN
absel-311	59	17	activity	activity	NOUN
absel-311	59	18	.	.	PUNCT
absel-311	60	1	common	common	ADJ
absel-311	60	2	to	to	ADP
absel-311	60	3	all	all	DET
absel-311	60	4	these	these	DET
absel-311	60	5	decisions	decision	NOUN
absel-311	60	6	are	be	AUX
absel-311	60	7	the	the	DET
absel-311	60	8	assumptions	assumption	NOUN
absel-311	60	9	about	about	ADP
absel-311	60	10	accrual	accrual	ADJ
absel-311	60	11	,	,	PUNCT
absel-311	60	12	which	which	PRON
absel-311	60	13	is	be	AUX
absel-311	60	14	assumed	assume	VERB
absel-311	60	15	continuous	continuous	ADJ
absel-311	60	16	and	and	CCONJ
absel-311	60	17	uniform	uniform	ADJ
absel-311	60	18	during	during	ADP
absel-311	60	19	each	each	DET
absel-311	60	20	period	period	NOUN
absel-311	60	21	.	.	PUNCT
absel-311	61	1	in	in	ADP
absel-311	61	2	companies	company	NOUN
absel-311	61	3	with	with	ADP
absel-311	61	4	seasonal	seasonal	ADJ
absel-311	61	5	activity	activity	NOUN
absel-311	61	6	,	,	PUNCT
absel-311	61	7	it	it	PRON
absel-311	61	8	is	be	AUX
absel-311	61	9	possible	possible	ADJ
absel-311	61	10	to	to	PART
absel-311	61	11	use	use	VERB
absel-311	61	12	periods	period	NOUN
absel-311	61	13	shorter	short	ADJ
absel-311	61	14	than	than	ADP
absel-311	61	15	one	one	NUM
absel-311	61	16	year	year	NOUN
absel-311	61	17	(	(	PUNCT
absel-311	61	18	monthly	monthly	ADJ
absel-311	61	19	,	,	PUNCT
absel-311	61	20	bimonthly	bimonthly	ADV
absel-311	61	21	,	,	PUNCT
absel-311	61	22	etc	etc	X
absel-311	61	23	.	.	X
absel-311	61	24	)	)	PUNCT
absel-311	61	25	to	to	PART
absel-311	61	26	incorporate	incorporate	VERB
absel-311	61	27	this	this	DET
absel-311	61	28	effect	effect	NOUN
absel-311	61	29	throughout	throughout	ADP
absel-311	61	30	the	the	DET
absel-311	61	31	year	year	NOUN
absel-311	61	32	.	.	PUNCT
absel-311	62	1	the	the	DET
absel-311	62	2	decisions	decision	NOUN
absel-311	62	3	taken	take	VERB
absel-311	62	4	are	be	AUX
absel-311	62	5	relative	relative	ADJ
absel-311	62	6	to	to	ADP
absel-311	62	7	:	:	PUNCT
absel-311	62	8	a	a	X
absel-311	62	9	)	)	PUNCT
absel-311	62	10	sales	sale	NOUN
absel-311	62	11	.	.	PUNCT
absel-311	63	1	operating	operating	NOUN
absel-311	63	2	revenues	revenue	NOUN
absel-311	63	3	net	net	NOUN
absel-311	63	4	of	of	ADP
absel-311	63	5	discounts	discount	NOUN
absel-311	63	6	,	,	PUNCT
absel-311	63	7	excluding	exclude	VERB
absel-311	63	8	interest	interest	NOUN
absel-311	63	9	revenue	revenue	NOUN
absel-311	63	10	,	,	PUNCT
absel-311	63	11	other	other	ADJ
absel-311	63	12	operating	operating	NOUN
absel-311	63	13	income	income	NOUN
absel-311	63	14	and	and	CCONJ
absel-311	63	15	operating	operating	NOUN
absel-311	63	16	grants	grant	NOUN
absel-311	63	17	.	.	PUNCT
absel-311	64	1	it	it	PRON
absel-311	64	2	allows	allow	VERB
absel-311	64	3	for	for	ADP
absel-311	64	4	different	different	ADJ
absel-311	64	5	prices	price	NOUN
absel-311	64	6	and	and	CCONJ
absel-311	64	7	quantities	quantity	NOUN
absel-311	64	8	for	for	ADP
absel-311	64	9	up	up	ADP
absel-311	64	10	to	to	PART
absel-311	64	11	three	three	NUM
absel-311	64	12	different	different	ADJ
absel-311	64	13	types	type	NOUN
absel-311	64	14	of	of	ADP
absel-311	64	15	merchandise	merchandise	NOUN
absel-311	64	16	or	or	CCONJ
absel-311	64	17	finished	finished	ADJ
absel-311	64	18	goods	good	NOUN
absel-311	64	19	.	.	PUNCT
absel-311	65	1	b	b	X
absel-311	65	2	)	)	PUNCT
absel-311	65	3	purchases	purchase	NOUN
absel-311	65	4	,	,	PUNCT
absel-311	65	5	other	other	ADJ
absel-311	65	6	expenses	expense	NOUN
absel-311	65	7	and	and	CCONJ
absel-311	65	8	wages	wage	NOUN
absel-311	65	9	and	and	CCONJ
absel-311	65	10	salaries	salary	NOUN
absel-311	65	11	.	.	PUNCT
absel-311	66	1	purchases	purchase	NOUN
absel-311	66	2	of	of	ADP
absel-311	66	3	inventory	inventory	NOUN
absel-311	66	4	,	,	PUNCT
absel-311	66	5	other	other	ADJ
absel-311	66	6	expenses	expense	NOUN
absel-311	66	7	and	and	CCONJ
absel-311	66	8	wages	wage	NOUN
absel-311	66	9	and	and	CCONJ
absel-311	66	10	salaries	salary	NOUN
absel-311	66	11	can	can	AUX
absel-311	66	12	be	be	AUX
absel-311	66	13	provided	provide	VERB
absel-311	66	14	for	for	ADP
absel-311	66	15	(	(	PUNCT
absel-311	66	16	a	a	NOUN
absel-311	66	17	)	)	PUNCT
absel-311	66	18	based	base	VERB
absel-311	66	19	on	on	ADP
absel-311	66	20	estimated	estimate	VERB
absel-311	66	21	sales	sale	NOUN
absel-311	66	22	for	for	ADP
absel-311	66	23	the	the	DET
absel-311	66	24	period	period	NOUN
absel-311	66	25	or	or	CCONJ
absel-311	66	26	,	,	PUNCT
absel-311	66	27	alternatively	alternatively	ADV
absel-311	66	28	,	,	PUNCT
absel-311	66	29	(	(	PUNCT
absel-311	66	30	b	b	X
absel-311	66	31	)	)	PUNCT
absel-311	66	32	detailing	detail	VERB
absel-311	66	33	the	the	DET
absel-311	66	34	amount	amount	NOUN
absel-311	66	35	and	and	CCONJ
absel-311	66	36	unit	unit	NOUN
absel-311	66	37	cost	cost	NOUN
absel-311	66	38	of	of	ADP
absel-311	66	39	each	each	DET
absel-311	66	40	productive	productive	ADJ
absel-311	66	41	factor	factor	NOUN
absel-311	66	42	with	with	ADP
absel-311	66	43	reference	reference	NOUN
absel-311	66	44	to	to	ADP
absel-311	66	45	the	the	DET
absel-311	66	46	corresponding	corresponding	ADJ
absel-311	66	47	values	value	NOUN
absel-311	66	48	in	in	ADP
absel-311	66	49	the	the	DET
absel-311	66	50	previous	previous	ADJ
absel-311	66	51	period	period	NOUN
absel-311	66	52	.	.	PUNCT
absel-311	67	1	the	the	DET
absel-311	67	2	simulator	simulator	NOUN
absel-311	67	3	allows	allow	VERB
absel-311	67	4	for	for	ADP
absel-311	67	5	unit	unit	NOUN
absel-311	67	6	costs	cost	NOUN
absel-311	67	7	and	and	CCONJ
absel-311	67	8	quantities	quantity	NOUN
absel-311	67	9	for	for	ADP
absel-311	67	10	three	three	NUM
absel-311	67	11	raw	raw	ADJ
absel-311	67	12	materials	material	NOUN
absel-311	67	13	.	.	PUNCT
absel-311	68	1	c	c	X
absel-311	68	2	)	)	PUNCT
absel-311	68	3	allowances	allowance	NOUN
absel-311	68	4	and	and	CCONJ
absel-311	68	5	impairment	impairment	NOUN
absel-311	68	6	.	.	PUNCT
absel-311	68	7	involves	involve	VERB
absel-311	68	8	estimates	estimate	NOUN
absel-311	68	9	related	relate	VERB
absel-311	68	10	to	to	ADP
absel-311	68	11	the	the	DET
absel-311	68	12	impairment	impairment	ADJ
absel-311	68	13	loss	loss	NOUN
absel-311	68	14	associated	associate	VERB
absel-311	68	15	with	with	ADP
absel-311	68	16	current	current	ADJ
absel-311	68	17	and	and	CCONJ
absel-311	68	18	noncurrent	noncurrent	ADJ
absel-311	68	19	assets	asset	NOUN
absel-311	68	20	(	(	PUNCT
absel-311	68	21	depreciation	depreciation	NOUN
absel-311	68	22	of	of	ADP
absel-311	68	23	fixed	fix	VERB
absel-311	68	24	assets	asset	NOUN
absel-311	68	25	,	,	PUNCT
absel-311	68	26	inventories	inventory	NOUN
absel-311	68	27	impairment	impairment	VERB
absel-311	68	28	,	,	PUNCT
absel-311	68	29	allowance	allowance	NOUN
absel-311	68	30	for	for	ADP
absel-311	68	31	bad	bad	ADJ
absel-311	68	32	debts	debt	NOUN
absel-311	68	33	,	,	PUNCT
absel-311	68	34	etc	etc	X
absel-311	68	35	.	.	X
absel-311	68	36	)	)	PUNCT
absel-311	68	37	.	.	PUNCT
absel-311	69	1	d	d	X
absel-311	69	2	)	)	PUNCT
absel-311	69	3	taxes	taxis	NOUN
absel-311	69	4	.	.	PUNCT
absel-311	70	1	incorporates	incorporate	VERB
absel-311	70	2	assumptions	assumption	NOUN
absel-311	70	3	concerning	concern	VERB
absel-311	70	4	the	the	DET
absel-311	70	5	valueadded	valueadded	ADJ
absel-311	70	6	tax	tax	NOUN
absel-311	70	7	and	and	CCONJ
absel-311	70	8	corporate	corporate	ADJ
absel-311	70	9	tax	tax	NOUN
absel-311	70	10	rates	rate	NOUN
absel-311	70	11	.	.	PUNCT
absel-311	71	1	also	also	ADV
absel-311	71	2	allows	allow	VERB
absel-311	71	3	for	for	ADP
absel-311	71	4	the	the	DET
absel-311	71	5	tax	tax	NOUN
absel-311	71	6	-	-	PUNCT
absel-311	71	7	effect	effect	NOUN
absel-311	71	8	method	method	NOUN
absel-311	71	9	,	,	PUNCT
absel-311	71	10	bonuses	bonus	NOUN
absel-311	71	11	and	and	CCONJ
absel-311	71	12	deductions	deduction	NOUN
absel-311	71	13	.	.	PUNCT
absel-311	72	1	e	e	X
absel-311	72	2	)	)	PUNCT
absel-311	72	3	interest	interest	NOUN
absel-311	72	4	revenues	revenue	NOUN
absel-311	72	5	and	and	CCONJ
absel-311	72	6	interest	interest	NOUN
absel-311	72	7	expenses	expense	NOUN
absel-311	72	8	.	.	PUNCT
absel-311	73	1	the	the	DET
absel-311	73	2	return	return	NOUN
absel-311	73	3	on	on	ADP
absel-311	73	4	financial	financial	ADJ
absel-311	73	5	assets	asset	NOUN
absel-311	73	6	and	and	CCONJ
absel-311	73	7	liabilities	liability	NOUN
absel-311	73	8	considers	consider	VERB
absel-311	73	9	variable	variable	ADJ
absel-311	73	10	interest	interest	NOUN
absel-311	73	11	rates	rate	NOUN
absel-311	73	12	and	and	CCONJ
absel-311	73	13	different	different	ADJ
absel-311	73	14	rates	rate	NOUN
absel-311	73	15	depending	depend	VERB
absel-311	73	16	on	on	ADP
absel-311	73	17	the	the	DET
absel-311	73	18	amortization	amortization	NOUN
absel-311	73	19	method	method	NOUN
absel-311	73	20	and/or	and/or	CCONJ
absel-311	73	21	the	the	DET
absel-311	73	22	nature	nature	NOUN
absel-311	73	23	of	of	ADP
absel-311	73	24	financial	financial	ADJ
absel-311	73	25	instruments	instrument	NOUN
absel-311	73	26	.	.	PUNCT
absel-311	74	1	f	f	X
absel-311	74	2	)	)	PUNCT
absel-311	74	3	working	work	VERB
absel-311	74	4	capital	capital	NOUN
absel-311	74	5	management	management	NOUN
absel-311	74	6	.	.	PUNCT
absel-311	75	1	this	this	DET
absel-311	75	2	designation	designation	NOUN
absel-311	75	3	covers	cover	VERB
absel-311	75	4	aspects	aspect	NOUN
absel-311	75	5	relating	relate	VERB
absel-311	75	6	to	to	ADP
absel-311	75	7	the	the	DET
absel-311	75	8	management	management	NOUN
absel-311	75	9	of	of	ADP
absel-311	75	10	cash	cash	NOUN
absel-311	75	11	and	and	CCONJ
absel-311	75	12	other	other	ADJ
absel-311	75	13	items	item	NOUN
absel-311	75	14	of	of	ADP
absel-311	75	15	working	work	VERB
absel-311	75	16	capital	capital	NOUN
absel-311	75	17	.	.	PUNCT
absel-311	76	1	it	it	PRON
absel-311	76	2	picks	pick	VERB
absel-311	76	3	up	up	ADP
absel-311	76	4	two	two	NUM
absel-311	76	5	sets	set	NOUN
absel-311	76	6	of	of	ADP
absel-311	76	7	decisions	decision	NOUN
absel-311	76	8	:	:	PUNCT
absel-311	76	9	i.	i.	PROPN
absel-311	76	10	length	length	NOUN
absel-311	76	11	of	of	ADP
absel-311	76	12	sub	sub	NOUN
absel-311	76	13	periods	period	NOUN
absel-311	76	14	(	(	PUNCT
absel-311	76	15	days	day	NOUN
absel-311	76	16	of	of	ADP
absel-311	76	17	inventory	inventory	NOUN
absel-311	76	18	,	,	PUNCT
absel-311	76	19	average	average	ADJ
absel-311	76	20	collection	collection	NOUN
absel-311	76	21	period	period	NOUN
absel-311	76	22	,	,	PUNCT
absel-311	76	23	etc	etc	X
absel-311	76	24	.	.	X
absel-311	76	25	)	)	PUNCT
absel-311	76	26	that	that	PRON
absel-311	76	27	make	make	VERB
absel-311	76	28	up	up	ADP
absel-311	76	29	the	the	DET
absel-311	76	30	operating	operate	VERB
absel-311	76	31	cycle	cycle	NOUN
absel-311	76	32	;	;	PUNCT
absel-311	76	33	and	and	CCONJ
absel-311	76	34	213	213	NUM
absel-311	76	35	developments	development	NOUN
absel-311	76	36	in	in	ADP
absel-311	76	37	business	business	NOUN
absel-311	76	38	simulation	simulation	NOUN
absel-311	76	39	and	and	CCONJ
absel-311	76	40	experiential	experiential	ADJ
absel-311	76	41	learning	learning	NOUN
absel-311	76	42	,	,	PUNCT
absel-311	76	43	volume	volume	NOUN
absel-311	76	44	37	37	NUM
absel-311	76	45	,	,	PUNCT
absel-311	76	46	2010	2010	NUM
absel-311	76	47	ii	ii	NOUN
absel-311	76	48	.	.	PUNCT
absel-311	77	1	granting	grant	VERB
absel-311	77	2	of	of	ADP
absel-311	77	3	discounts	discount	NOUN
absel-311	77	4	for	for	ADP
absel-311	77	5	advanced	advanced	ADJ
absel-311	77	6	payments	payment	NOUN
absel-311	77	7	on	on	ADP
absel-311	77	8	accounts	account	NOUN
absel-311	77	9	receivable	receivable	ADJ
absel-311	77	10	and	and	CCONJ
absel-311	77	11	accounts	account	VERB
absel-311	77	12	payable	payable	ADJ
absel-311	77	13	.	.	PUNCT
absel-311	78	1	g	g	NOUN
absel-311	78	2	)	)	PUNCT
absel-311	78	3	cost	cost	NOUN
absel-311	78	4	allocation	allocation	NOUN
absel-311	78	5	.	.	PUNCT
absel-311	79	1	following	follow	VERB
absel-311	79	2	a	a	DET
absel-311	79	3	full	full	ADJ
absel-311	79	4	-	-	PUNCT
absel-311	79	5	cost	cost	NOUN
absel-311	79	6	method	method	NOUN
absel-311	79	7	allows	allow	VERB
absel-311	79	8	the	the	DET
absel-311	79	9	assignment	assignment	NOUN
absel-311	79	10	of	of	ADP
absel-311	79	11	costs	cost	NOUN
absel-311	79	12	to	to	ADP
absel-311	79	13	different	different	ADJ
absel-311	79	14	departments	department	NOUN
absel-311	79	15	and	and	CCONJ
absel-311	79	16	measure	measure	NOUN
absel-311	79	17	inventories	inventory	NOUN
absel-311	79	18	adequately	adequately	ADV
absel-311	79	19	.	.	PUNCT
absel-311	80	1	along	along	ADP
absel-311	80	2	with	with	ADP
absel-311	80	3	the	the	DET
absel-311	80	4	decisions	decision	NOUN
absel-311	80	5	associated	associate	VERB
absel-311	80	6	with	with	ADP
absel-311	80	7	the	the	DET
absel-311	80	8	current	current	ADJ
absel-311	80	9	variables	variable	NOUN
absel-311	80	10	,	,	PUNCT
absel-311	80	11	the	the	DET
absel-311	80	12	simulator	simulator	NOUN
absel-311	80	13	also	also	ADV
absel-311	80	14	processes	process	VERB
absel-311	80	15	non	non	ADJ
absel-311	80	16	-	-	ADJ
absel-311	80	17	current	current	ADJ
absel-311	80	18	decisions	decision	NOUN
absel-311	80	19	.	.	PUNCT
absel-311	81	1	below	below	ADV
absel-311	81	2	is	be	AUX
absel-311	81	3	the	the	DET
absel-311	81	4	investment	investment	NOUN
absel-311	81	5	and	and	CCONJ
absel-311	81	6	financing	financing	NOUN
absel-311	81	7	decisions	decision	NOUN
absel-311	81	8	.	.	PUNCT
absel-311	82	1	investing	invest	VERB
absel-311	82	2	decisions	decision	NOUN
absel-311	82	3	the	the	DET
absel-311	82	4	investment	investment	NOUN
absel-311	82	5	assumptions	assumption	NOUN
absel-311	82	6	faced	face	VERB
absel-311	82	7	by	by	ADP
absel-311	82	8	the	the	DET
absel-311	82	9	student	student	NOUN
absel-311	82	10	are	be	AUX
absel-311	82	11	related	relate	VERB
absel-311	82	12	to	to	ADP
absel-311	82	13	decisions	decision	NOUN
absel-311	82	14	about	about	ADP
absel-311	82	15	the	the	DET
absel-311	82	16	acquisition	acquisition	NOUN
absel-311	82	17	,	,	PUNCT
absel-311	82	18	disposal	disposal	NOUN
absel-311	82	19	and	and	CCONJ
absel-311	82	20	proper	proper	ADJ
absel-311	82	21	valuation	valuation	NOUN
absel-311	82	22	of	of	ADP
absel-311	82	23	property	property	NOUN
absel-311	82	24	,	,	PUNCT
absel-311	82	25	plant	plant	NOUN
absel-311	82	26	&	&	CCONJ
absel-311	82	27	equipment	equipment	NOUN
absel-311	82	28	,	,	PUNCT
absel-311	82	29	investment	investment	NOUN
absel-311	82	30	and	and	CCONJ
absel-311	82	31	financial	financial	ADJ
absel-311	82	32	instruments	instrument	NOUN
absel-311	82	33	linked	link	VERB
absel-311	82	34	to	to	ADP
absel-311	82	35	the	the	DET
absel-311	82	36	company	company	NOUN
absel-311	82	37	for	for	ADP
absel-311	82	38	more	more	ADJ
absel-311	82	39	than	than	ADP
absel-311	82	40	one	one	NUM
absel-311	82	41	financial	financial	ADJ
absel-311	82	42	year	year	NOUN
absel-311	82	43	.	.	PUNCT
absel-311	83	1	unlike	unlike	ADP
absel-311	83	2	the	the	DET
absel-311	83	3	current	current	ADJ
absel-311	83	4	decisions	decision	NOUN
absel-311	83	5	that	that	PRON
absel-311	83	6	occur	occur	VERB
absel-311	83	7	in	in	ADP
absel-311	83	8	a	a	DET
absel-311	83	9	continuous	continuous	ADJ
absel-311	83	10	and	and	CCONJ
absel-311	83	11	uniform	uniform	ADJ
absel-311	83	12	way	way	NOUN
absel-311	83	13	during	during	ADP
absel-311	83	14	each	each	DET
absel-311	83	15	period	period	NOUN
absel-311	83	16	,	,	PUNCT
absel-311	83	17	each	each	DET
absel-311	83	18	investing	investing	NOUN
absel-311	83	19	and	and	CCONJ
absel-311	83	20	financing	financing	NOUN
absel-311	83	21	transaction	transaction	NOUN
absel-311	83	22	takes	take	VERB
absel-311	83	23	place	place	NOUN
absel-311	83	24	on	on	ADP
absel-311	83	25	a	a	DET
absel-311	83	26	specific	specific	ADJ
absel-311	83	27	date	date	NOUN
absel-311	83	28	,	,	PUNCT
absel-311	83	29	in	in	ADP
absel-311	83	30	general	general	ADJ
absel-311	83	31	,	,	PUNCT
absel-311	83	32	at	at	ADP
absel-311	83	33	the	the	DET
absel-311	83	34	beginning	beginning	NOUN
absel-311	83	35	of	of	ADP
absel-311	83	36	the	the	DET
absel-311	83	37	period	period	NOUN
absel-311	83	38	.	.	PUNCT
absel-311	84	1	(	(	PUNCT
absel-311	84	2	except	except	SCONJ
absel-311	84	3	for	for	ADP
absel-311	84	4	assets	asset	NOUN
absel-311	84	5	’	'	PUNCT
absel-311	84	6	revaluation	revaluation	NOUN
absel-311	84	7	and	and	CCONJ
absel-311	84	8	the	the	DET
absel-311	84	9	early	early	ADJ
absel-311	84	10	settlement	settlement	NOUN
absel-311	84	11	of	of	ADP
absel-311	84	12	liabilities	liability	NOUN
absel-311	84	13	that	that	PRON
absel-311	84	14	are	be	AUX
absel-311	84	15	presumed	presume	VERB
absel-311	84	16	to	to	PART
absel-311	84	17	be	be	AUX
absel-311	84	18	made	make	VERB
absel-311	84	19	at	at	ADP
absel-311	84	20	the	the	DET
absel-311	84	21	end	end	NOUN
absel-311	84	22	of	of	ADP
absel-311	84	23	the	the	DET
absel-311	84	24	period	period	NOUN
absel-311	84	25	,	,	PUNCT
absel-311	84	26	all	all	DET
absel-311	84	27	others	other	NOUN
absel-311	84	28	are	be	AUX
absel-311	84	29	due	due	ADJ
absel-311	84	30	at	at	ADP
absel-311	84	31	the	the	DET
absel-311	84	32	beginning	beginning	NOUN
absel-311	84	33	of	of	ADP
absel-311	84	34	the	the	DET
absel-311	84	35	period	period	NOUN
absel-311	84	36	in	in	ADP
absel-311	84	37	which	which	PRON
absel-311	84	38	they	they	PRON
absel-311	84	39	occur	occur	VERB
absel-311	84	40	.	.	PUNCT
absel-311	84	41	)	)	PUNCT
absel-311	85	1	the	the	DET
absel-311	85	2	decisions	decision	NOUN
absel-311	85	3	taken	take	VERB
absel-311	85	4	in	in	ADP
absel-311	85	5	each	each	DET
absel-311	85	6	period	period	NOUN
absel-311	85	7	allow	allow	VERB
absel-311	85	8	for	for	ADP
absel-311	85	9	:	:	PUNCT
absel-311	85	10	a	a	X
absel-311	85	11	)	)	PUNCT
absel-311	85	12	acquisition	acquisition	NOUN
absel-311	85	13	of	of	ADP
absel-311	85	14	assets	asset	NOUN
absel-311	85	15	,	,	PUNCT
absel-311	85	16	in	in	ADP
absel-311	85	17	exchange	exchange	NOUN
absel-311	85	18	for	for	ADP
absel-311	85	19	cash	cash	NOUN
absel-311	85	20	,	,	PUNCT
absel-311	85	21	on	on	ADP
absel-311	85	22	account	account	NOUN
absel-311	85	23	or	or	CCONJ
absel-311	85	24	both	both	PRON
absel-311	85	25	,	,	PUNCT
absel-311	85	26	in	in	ADP
absel-311	85	27	which	which	DET
absel-311	85	28	case	case	NOUN
absel-311	85	29	it	it	PRON
absel-311	85	30	is	be	AUX
absel-311	85	31	necessary	necessary	ADJ
absel-311	85	32	to	to	PART
absel-311	85	33	determine	determine	VERB
absel-311	85	34	the	the	DET
absel-311	85	35	maturity	maturity	NOUN
absel-311	85	36	date	date	NOUN
absel-311	85	37	of	of	ADP
absel-311	85	38	the	the	DET
absel-311	85	39	debt	debt	NOUN
absel-311	85	40	.	.	PUNCT
absel-311	86	1	the	the	DET
absel-311	86	2	assets	asset	NOUN
absel-311	86	3	subject	subject	ADJ
absel-311	86	4	to	to	ADP
absel-311	86	5	such	such	ADJ
absel-311	86	6	transactions	transaction	NOUN
absel-311	86	7	may	may	AUX
absel-311	86	8	be	be	AUX
absel-311	86	9	:	:	PUNCT
absel-311	86	10	i.	i.	NOUN
absel-311	86	11	depreciable	depreciable	ADJ
absel-311	86	12	assets	asset	NOUN
absel-311	86	13	(	(	PUNCT
absel-311	86	14	two	two	NUM
absel-311	86	15	types	type	NOUN
absel-311	86	16	)	)	PUNCT
absel-311	86	17	ii	ii	PROPN
absel-311	86	18	.	.	PUNCT
absel-311	87	1	non	non	ADJ
absel-311	87	2	-	-	ADJ
absel-311	87	3	depreciable	depreciable	ADJ
absel-311	87	4	assets	asset	NOUN
absel-311	87	5	(	(	PUNCT
absel-311	87	6	i.e.	i.e.	X
absel-311	87	7	those	those	PRON
absel-311	87	8	with	with	ADP
absel-311	87	9	indefinite	indefinite	ADJ
absel-311	87	10	useful	useful	ADJ
absel-311	87	11	life	life	NOUN
absel-311	87	12	)	)	PUNCT
absel-311	87	13	iii	iii	PROPN
absel-311	87	14	.	.	PUNCT
absel-311	87	15	financial	financial	ADJ
absel-311	87	16	assets	asset	NOUN
absel-311	87	17	for	for	ADP
absel-311	87	18	trading	trading	NOUN
absel-311	87	19	purposes	purpose	NOUN
absel-311	87	20	(	(	PUNCT
absel-311	87	21	subject	subject	ADJ
absel-311	87	22	to	to	ADP
absel-311	87	23	gain	gain	NOUN
absel-311	87	24	/	/	SYM
absel-311	87	25	loss	loss	NOUN
absel-311	87	26	on	on	ADP
absel-311	87	27	disposal	disposal	NOUN
absel-311	87	28	)	)	PUNCT
absel-311	87	29	;	;	PUNCT
absel-311	87	30	and	and	CCONJ
absel-311	87	31	those	those	PRON
absel-311	87	32	to	to	PART
absel-311	87	33	be	be	AUX
absel-311	87	34	held	hold	VERB
absel-311	87	35	.	.	PUNCT
absel-311	88	1	b	b	X
absel-311	88	2	)	)	PUNCT
absel-311	88	3	disposal	disposal	NOUN
absel-311	88	4	of	of	ADP
absel-311	88	5	assets	asset	NOUN
absel-311	88	6	in	in	ADP
absel-311	88	7	cash	cash	NOUN
absel-311	88	8	,	,	PUNCT
absel-311	88	9	credit	credit	NOUN
absel-311	88	10	or	or	CCONJ
absel-311	88	11	both	both	PRON
absel-311	88	12	.	.	PUNCT
absel-311	89	1	if	if	SCONJ
absel-311	89	2	the	the	DET
absel-311	89	3	transaction	transaction	NOUN
absel-311	89	4	is	be	AUX
absel-311	89	5	done	do	VERB
absel-311	89	6	on	on	ADP
absel-311	89	7	credit	credit	NOUN
absel-311	89	8	,	,	PUNCT
absel-311	89	9	it	it	PRON
absel-311	89	10	should	should	AUX
absel-311	89	11	specify	specify	VERB
absel-311	89	12	the	the	DET
absel-311	89	13	maturity	maturity	NOUN
absel-311	89	14	date	date	NOUN
absel-311	89	15	.	.	PUNCT
absel-311	90	1	c	c	X
absel-311	90	2	)	)	PUNCT
absel-311	90	3	recognition	recognition	NOUN
absel-311	90	4	of	of	ADP
absel-311	90	5	impairment	impairment	ADJ
absel-311	90	6	losses	loss	NOUN
absel-311	90	7	.	.	PUNCT
absel-311	91	1	d	d	X
absel-311	91	2	)	)	PUNCT
absel-311	91	3	revaluation	revaluation	NOUN
absel-311	91	4	of	of	ADP
absel-311	91	5	fixed	fix	VERB
absel-311	91	6	assets	asset	NOUN
absel-311	91	7	(	(	PUNCT
absel-311	91	8	recognizing	recognize	VERB
absel-311	91	9	other	other	ADJ
absel-311	91	10	comprehensive	comprehensive	ADJ
absel-311	91	11	income	income	NOUN
absel-311	91	12	)	)	PUNCT
absel-311	91	13	.	.	PUNCT
absel-311	92	1	e	e	X
absel-311	92	2	)	)	PUNCT
absel-311	92	3	lending	lend	VERB
absel-311	92	4	money	money	NOUN
absel-311	92	5	under	under	ADP
absel-311	92	6	different	different	ADJ
absel-311	92	7	amortization	amortization	NOUN
absel-311	92	8	repayment	repayment	NOUN
absel-311	92	9	terms	term	NOUN
absel-311	92	10	.	.	PUNCT
absel-311	93	1	f	f	X
absel-311	93	2	)	)	PUNCT
absel-311	93	3	early	early	ADJ
absel-311	93	4	settlement	settlement	NOUN
absel-311	93	5	of	of	ADP
absel-311	93	6	loans	loan	NOUN
absel-311	93	7	and	and	CCONJ
absel-311	93	8	non	non	ADJ
absel-311	93	9	-	-	ADJ
absel-311	93	10	trading	trading	ADJ
absel-311	93	11	(	(	PUNCT
absel-311	93	12	held	hold	VERB
absel-311	93	13	to	to	ADP
absel-311	93	14	maturity	maturity	NOUN
absel-311	93	15	)	)	PUNCT
absel-311	93	16	investments	investment	NOUN
absel-311	93	17	.	.	PUNCT
absel-311	94	1	in	in	ADP
absel-311	94	2	addition	addition	NOUN
absel-311	94	3	,	,	PUNCT
absel-311	94	4	simul	simul	PROPN
absel-311	94	5	-	-	PUNCT
absel-311	94	6	e	e	PROPN
absel-311	94	7	classifies	classify	VERB
absel-311	94	8	current	current	ADJ
absel-311	94	9	maturities	maturity	NOUN
absel-311	94	10	of	of	ADP
absel-311	94	11	long	long	ADJ
absel-311	94	12	term	term	NOUN
absel-311	94	13	assets	asset	NOUN
absel-311	94	14	,	,	PUNCT
absel-311	94	15	from	from	ADP
absel-311	94	16	long	long	ADV
absel-311	94	17	to	to	ADP
absel-311	94	18	short	short	ADJ
absel-311	94	19	term	term	NOUN
absel-311	94	20	,	,	PUNCT
absel-311	94	21	and	and	CCONJ
absel-311	94	22	reports	report	VERB
absel-311	94	23	them	they	PRON
absel-311	94	24	according	accord	VERB
absel-311	94	25	to	to	ADP
absel-311	94	26	the	the	DET
absel-311	94	27	due	due	ADJ
absel-311	94	28	dates	date	NOUN
absel-311	94	29	for	for	ADP
absel-311	94	30	each	each	DET
absel-311	94	31	transaction	transaction	NOUN
absel-311	94	32	,	,	PUNCT
absel-311	94	33	without	without	ADP
absel-311	94	34	intervention	intervention	NOUN
absel-311	94	35	by	by	ADP
absel-311	94	36	the	the	DET
absel-311	94	37	student	student	NOUN
absel-311	94	38	in	in	ADP
absel-311	94	39	this	this	DET
absel-311	94	40	process	process	NOUN
absel-311	94	41	.	.	PUNCT
absel-311	95	1	financing	financing	NOUN
absel-311	95	2	decisions	decision	NOUN
absel-311	95	3	the	the	DET
absel-311	95	4	financing	financing	NOUN
absel-311	95	5	assumptions	assumption	NOUN
absel-311	95	6	allow	allow	VERB
absel-311	95	7	for	for	ADP
absel-311	95	8	decisions	decision	NOUN
absel-311	95	9	related	relate	VERB
absel-311	95	10	to	to	ADP
absel-311	95	11	fundraising	fundraise	VERB
absel-311	95	12	(	(	PUNCT
absel-311	95	13	from	from	ADP
absel-311	95	14	lenders	lender	NOUN
absel-311	95	15	and	and	CCONJ
absel-311	95	16	shareholders	shareholder	NOUN
absel-311	95	17	)	)	PUNCT
absel-311	95	18	,	,	PUNCT
absel-311	95	19	and	and	CCONJ
absel-311	95	20	the	the	DET
absel-311	95	21	transactions	transaction	NOUN
absel-311	95	22	associated	associate	VERB
absel-311	95	23	with	with	ADP
absel-311	95	24	settlement	settlement	NOUN
absel-311	95	25	of	of	ADP
absel-311	95	26	debt	debt	NOUN
absel-311	95	27	and	and	CCONJ
absel-311	95	28	distribution	distribution	NOUN
absel-311	95	29	of	of	ADP
absel-311	95	30	dividends	dividend	NOUN
absel-311	95	31	.	.	PUNCT
absel-311	96	1	(	(	PUNCT
absel-311	96	2	financing	financing	NOUN
absel-311	96	3	transactions	transaction	NOUN
absel-311	96	4	are	be	AUX
absel-311	96	5	accrued	accrue	VERB
absel-311	96	6	at	at	ADP
absel-311	96	7	the	the	DET
absel-311	96	8	beginning	beginning	NOUN
absel-311	96	9	of	of	ADP
absel-311	96	10	the	the	DET
absel-311	96	11	period	period	NOUN
absel-311	96	12	in	in	ADP
absel-311	96	13	which	which	PRON
absel-311	96	14	they	they	PRON
absel-311	96	15	take	take	VERB
absel-311	96	16	place	place	NOUN
absel-311	96	17	,	,	PUNCT
absel-311	96	18	except	except	SCONJ
absel-311	96	19	for	for	ADP
absel-311	96	20	the	the	DET
absel-311	96	21	following	following	NOUN
absel-311	96	22	:	:	PUNCT
absel-311	96	23	distribution	distribution	NOUN
absel-311	96	24	of	of	ADP
absel-311	96	25	dividends	dividend	NOUN
absel-311	96	26	,	,	PUNCT
absel-311	96	27	advanced	advanced	ADJ
absel-311	96	28	settlement	settlement	NOUN
absel-311	96	29	of	of	ADP
absel-311	96	30	debt	debt	NOUN
absel-311	96	31	and	and	CCONJ
absel-311	96	32	the	the	DET
absel-311	96	33	conversion	conversion	NOUN
absel-311	96	34	of	of	ADP
absel-311	96	35	debt	debt	NOUN
absel-311	96	36	in	in	ADP
absel-311	96	37	common	common	ADJ
absel-311	96	38	stock	stock	NOUN
absel-311	96	39	.	.	PUNCT
absel-311	97	1	these	these	DET
absel-311	97	2	three	three	NUM
absel-311	97	3	are	be	AUX
absel-311	97	4	presumed	presume	VERB
absel-311	97	5	to	to	PART
absel-311	97	6	be	be	AUX
absel-311	97	7	made	make	VERB
absel-311	97	8	at	at	ADP
absel-311	97	9	the	the	DET
absel-311	97	10	end	end	NOUN
absel-311	97	11	of	of	ADP
absel-311	97	12	the	the	DET
absel-311	97	13	period	period	NOUN
absel-311	97	14	.	.	PUNCT
absel-311	97	15	)	)	PUNCT
absel-311	98	1	the	the	DET
absel-311	98	2	operations	operation	NOUN
absel-311	98	3	that	that	PRON
absel-311	98	4	can	can	AUX
absel-311	98	5	be	be	AUX
absel-311	98	6	incorporated	incorporate	VERB
absel-311	98	7	into	into	ADP
absel-311	98	8	the	the	DET
absel-311	98	9	simulator	simulator	NOUN
absel-311	98	10	in	in	ADP
absel-311	98	11	each	each	DET
absel-311	98	12	period	period	NOUN
absel-311	98	13	are	be	AUX
absel-311	98	14	:	:	PUNCT
absel-311	98	15	a	a	X
absel-311	98	16	)	)	PUNCT
absel-311	98	17	increases	increase	NOUN
absel-311	98	18	in	in	ADP
absel-311	98	19	common	common	ADJ
absel-311	98	20	stock	stock	NOUN
absel-311	98	21	through	through	ADP
absel-311	98	22	contribution	contribution	NOUN
absel-311	98	23	in	in	ADP
absel-311	98	24	cash	cash	NOUN
absel-311	98	25	(	(	PUNCT
absel-311	98	26	paid	pay	VERB
absel-311	98	27	in	in	ADP
absel-311	98	28	full	full	ADJ
absel-311	98	29	or	or	CCONJ
absel-311	98	30	in	in	ADP
absel-311	98	31	part	part	NOUN
absel-311	98	32	)	)	PUNCT
absel-311	98	33	,	,	PUNCT
absel-311	98	34	by	by	ADP
absel-311	98	35	conversion	conversion	NOUN
absel-311	98	36	of	of	ADP
absel-311	98	37	liabilities	liability	NOUN
absel-311	98	38	or	or	CCONJ
absel-311	98	39	retained	retain	VERB
absel-311	98	40	earnings	earning	NOUN
absel-311	98	41	.	.	PUNCT
absel-311	99	1	b	b	X
absel-311	99	2	)	)	PUNCT
absel-311	99	3	decrease	decrease	NOUN
absel-311	99	4	of	of	ADP
absel-311	99	5	common	common	ADJ
absel-311	99	6	stock	stock	NOUN
absel-311	99	7	,	,	PUNCT
absel-311	99	8	in	in	ADP
absel-311	99	9	cash	cash	NOUN
absel-311	99	10	or	or	CCONJ
absel-311	99	11	through	through	ADP
absel-311	99	12	the	the	DET
absel-311	99	13	cancellation	cancellation	NOUN
absel-311	99	14	of	of	ADP
absel-311	99	15	unpaid	unpaid	NOUN
absel-311	99	16	issued	issue	VERB
absel-311	99	17	common	common	ADJ
absel-311	99	18	stock	stock	NOUN
absel-311	99	19	.	.	PUNCT
absel-311	100	1	c	c	X
absel-311	100	2	)	)	PUNCT
absel-311	100	3	splits	split	VERB
absel-311	100	4	and	and	CCONJ
absel-311	100	5	reverse	reverse	ADJ
absel-311	100	6	splits	split	NOUN
absel-311	100	7	:	:	PUNCT
absel-311	100	8	changes	change	NOUN
absel-311	100	9	to	to	ADP
absel-311	100	10	the	the	DET
absel-311	100	11	number	number	NOUN
absel-311	100	12	of	of	ADP
absel-311	100	13	shares	share	NOUN
absel-311	100	14	outstanding	outstanding	ADJ
absel-311	100	15	.	.	PUNCT
absel-311	101	1	d	d	X
absel-311	101	2	)	)	PUNCT
absel-311	101	3	net	net	ADJ
absel-311	101	4	income	income	NOUN
absel-311	101	5	distribution	distribution	NOUN
absel-311	101	6	:	:	PUNCT
absel-311	101	7	to	to	ADP
absel-311	101	8	dividends	dividend	NOUN
absel-311	101	9	or	or	CCONJ
absel-311	101	10	retained	retain	VERB
absel-311	101	11	earnings	earning	NOUN
absel-311	101	12	.	.	PUNCT
absel-311	102	1	if	if	SCONJ
absel-311	102	2	retained	retain	VERB
absel-311	102	3	earnings	earning	NOUN
absel-311	102	4	plus	plus	CCONJ
absel-311	102	5	net	net	ADJ
absel-311	102	6	income	income	NOUN
absel-311	102	7	become	become	VERB
absel-311	102	8	negative	negative	ADJ
absel-311	102	9	,	,	PUNCT
absel-311	102	10	no	no	DET
absel-311	102	11	other	other	ADJ
absel-311	102	12	allocation	allocation	NOUN
absel-311	102	13	than	than	SCONJ
absel-311	102	14	retained	retain	VERB
absel-311	102	15	earnings	earning	NOUN
absel-311	102	16	is	be	AUX
absel-311	102	17	allowed	allow	VERB
absel-311	102	18	.	.	PUNCT
absel-311	103	1	e	e	X
absel-311	103	2	)	)	PUNCT
absel-311	103	3	government	government	NOUN
absel-311	103	4	grants	grant	NOUN
absel-311	103	5	received	receive	VERB
absel-311	103	6	and	and	CCONJ
absel-311	103	7	subsequent	subsequent	ADJ
absel-311	103	8	transfer	transfer	NOUN
absel-311	103	9	to	to	ADP
absel-311	103	10	the	the	DET
absel-311	103	11	net	net	ADJ
absel-311	103	12	income	income	NOUN
absel-311	103	13	.	.	PUNCT
absel-311	104	1	f	f	X
absel-311	104	2	)	)	PUNCT
absel-311	104	3	provision	provision	NOUN
absel-311	104	4	recognition	recognition	NOUN
absel-311	104	5	and	and	CCONJ
absel-311	104	6	settlement	settlement	NOUN
absel-311	104	7	,	,	PUNCT
absel-311	104	8	specifying	specify	VERB
absel-311	104	9	the	the	DET
absel-311	104	10	amount	amount	NOUN
absel-311	104	11	,	,	PUNCT
absel-311	104	12	if	if	SCONJ
absel-311	104	13	any	any	PRON
absel-311	104	14	,	,	PUNCT
absel-311	104	15	which	which	PRON
absel-311	104	16	constitutes	constitute	VERB
absel-311	104	17	a	a	DET
absel-311	104	18	payment	payment	NOUN
absel-311	104	19	for	for	ADP
absel-311	104	20	that	that	DET
absel-311	104	21	period	period	NOUN
absel-311	104	22	.	.	PUNCT
absel-311	105	1	g	g	NOUN
absel-311	105	2	)	)	PUNCT
absel-311	105	3	loans	loan	NOUN
absel-311	105	4	under	under	ADP
absel-311	105	5	several	several	ADJ
absel-311	105	6	terms	term	NOUN
absel-311	105	7	and	and	CCONJ
absel-311	105	8	amortization	amortization	NOUN
absel-311	105	9	methods	method	NOUN
absel-311	105	10	(	(	PUNCT
absel-311	105	11	adjustable	adjustable	ADJ
absel-311	105	12	rate	rate	NOUN
absel-311	105	13	,	,	PUNCT
absel-311	105	14	constant	constant	ADJ
absel-311	105	15	,	,	PUNCT
absel-311	105	16	bullet	bullet	NOUN
absel-311	105	17	amortization	amortization	NOUN
absel-311	105	18	,	,	PUNCT
absel-311	105	19	etc	etc	X
absel-311	105	20	.	.	X
absel-311	105	21	)	)	PUNCT
absel-311	105	22	,	,	PUNCT
absel-311	105	23	and	and	CCONJ
absel-311	105	24	the	the	DET
absel-311	105	25	possibility	possibility	NOUN
absel-311	105	26	of	of	ADP
absel-311	105	27	advance	advance	NOUN
absel-311	105	28	settlement	settlement	NOUN
absel-311	105	29	.	.	PUNCT
absel-311	106	1	h	h	X
absel-311	106	2	)	)	PUNCT
absel-311	106	3	finally	finally	ADV
absel-311	106	4	,	,	PUNCT
absel-311	106	5	simul	simul	PROPN
absel-311	106	6	-	-	PUNCT
absel-311	106	7	e	e	PROPN
absel-311	106	8	takes	take	VERB
absel-311	106	9	into	into	ADP
absel-311	106	10	account	account	NOUN
absel-311	106	11	all	all	DET
absel-311	106	12	payments	payment	NOUN
absel-311	106	13	to	to	PART
absel-311	106	14	be	be	AUX
absel-311	106	15	done	do	VERB
absel-311	106	16	in	in	ADP
absel-311	106	17	each	each	DET
absel-311	106	18	period	period	NOUN
absel-311	106	19	,	,	PUNCT
absel-311	106	20	through	through	ADP
absel-311	106	21	lines	line	NOUN
absel-311	106	22	of	of	ADP
absel-311	106	23	credit	credit	NOUN
absel-311	106	24	,	,	PUNCT
absel-311	106	25	which	which	PRON
absel-311	106	26	are	be	AUX
absel-311	106	27	automatically	automatically	ADV
absel-311	106	28	calculated	calculate	VERB
absel-311	106	29	and	and	CCONJ
absel-311	106	30	obtained	obtain	VERB
absel-311	106	31	in	in	ADP
absel-311	106	32	the	the	DET
absel-311	106	33	beginning	beginning	NOUN
absel-311	106	34	of	of	ADP
absel-311	106	35	each	each	DET
absel-311	106	36	period	period	NOUN
absel-311	106	37	.	.	PUNCT
absel-311	107	1	this	this	PRON
absel-311	107	2	prevents	prevent	VERB
absel-311	107	3	the	the	DET
absel-311	107	4	existence	existence	NOUN
absel-311	107	5	of	of	ADP
absel-311	107	6	negative	negative	ADJ
absel-311	107	7	balances	balance	NOUN
absel-311	107	8	in	in	ADP
absel-311	107	9	cash	cash	NOUN
absel-311	107	10	,	,	PUNCT
absel-311	107	11	and	and	CCONJ
absel-311	107	12	the	the	DET
absel-311	107	13	user	user	NOUN
absel-311	107	14	knows	know	VERB
absel-311	107	15	ex	ex	PRON
absel-311	107	16	ante	ante	NOUN
absel-311	107	17	(	(	PUNCT
absel-311	107	18	in	in	ADP
absel-311	107	19	advance	advance	NOUN
absel-311	107	20	)	)	PUNCT
absel-311	107	21	the	the	DET
absel-311	107	22	financing	financing	NOUN
absel-311	107	23	needed	need	VERB
absel-311	107	24	to	to	PART
absel-311	107	25	meet	meet	VERB
absel-311	107	26	the	the	DET
absel-311	107	27	period	period	NOUN
absel-311	107	28	payments	payment	NOUN
absel-311	107	29	.	.	PUNCT
absel-311	108	1	output	output	NOUN
absel-311	108	2	variables	variable	VERB
absel-311	108	3	the	the	DET
absel-311	108	4	final	final	ADJ
absel-311	108	5	stage	stage	NOUN
absel-311	108	6	of	of	ADP
absel-311	108	7	the	the	DET
absel-311	108	8	simulation	simulation	NOUN
absel-311	108	9	process	process	NOUN
absel-311	108	10	is	be	AUX
absel-311	108	11	to	to	PART
absel-311	108	12	obtain	obtain	VERB
absel-311	108	13	a	a	DET
absel-311	108	14	set	set	NOUN
absel-311	108	15	of	of	ADP
absel-311	108	16	structured	structured	ADJ
absel-311	108	17	information	information	NOUN
absel-311	108	18	that	that	PRON
absel-311	108	19	faithfully	faithfully	ADV
absel-311	108	20	reflects	reflect	VERB
absel-311	108	21	the	the	DET
absel-311	108	22	economic	economic	ADJ
absel-311	108	23	and	and	CCONJ
absel-311	108	24	financial	financial	ADJ
absel-311	108	25	situation	situation	NOUN
absel-311	108	26	resulting	result	VERB
absel-311	108	27	from	from	ADP
absel-311	108	28	the	the	DET
absel-311	108	29	decisions	decision	NOUN
absel-311	108	30	taken	take	VERB
absel-311	108	31	on	on	ADP
absel-311	108	32	the	the	DET
absel-311	108	33	business	business	NOUN
absel-311	108	34	.	.	PUNCT
absel-311	109	1	that	that	PRON
absel-311	109	2	said	say	VERB
absel-311	109	3	,	,	PUNCT
absel-311	109	4	simul	simul	PROPN
absel-311	109	5	-	-	PUNCT
absel-311	109	6	e	e	NOUN
absel-311	109	7	reports	report	VERB
absel-311	109	8	financial	financial	ADJ
absel-311	109	9	information	information	NOUN
absel-311	109	10	than	than	SCONJ
absel-311	109	11	can	can	AUX
absel-311	109	12	be	be	AUX
absel-311	109	13	classified	classify	VERB
absel-311	109	14	according	accord	VERB
absel-311	109	15	with	with	ADP
absel-311	109	16	two	two	NUM
absel-311	109	17	criteria	criterion	NOUN
absel-311	109	18	:	:	PUNCT
absel-311	109	19	one	one	NUM
absel-311	109	20	temporary	temporary	ADJ
absel-311	109	21	(	(	PUNCT
absel-311	109	22	period	period	NOUN
absel-311	109	23	)	)	PUNCT
absel-311	109	24	;	;	PUNCT
absel-311	109	25	and	and	CCONJ
absel-311	109	26	the	the	DET
absel-311	109	27	other	other	ADJ
absel-311	109	28	functional	functional	ADJ
absel-311	109	29	(	(	PUNCT
absel-311	109	30	objective	objective	NOUN
absel-311	109	31	)	)	PUNCT
absel-311	109	32	,	,	PUNCT
absel-311	109	33	depending	depend	VERB
absel-311	109	34	on	on	ADP
absel-311	109	35	the	the	DET
absel-311	109	36	expected	expect	VERB
absel-311	109	37	use	use	NOUN
absel-311	109	38	for	for	ADP
absel-311	109	39	the	the	DET
absel-311	109	40	information	information	NOUN
absel-311	109	41	.	.	PUNCT
absel-311	110	1	these	these	DET
absel-311	110	2	approaches	approach	NOUN
absel-311	110	3	allow	allow	VERB
absel-311	110	4	to	to	PART
absel-311	110	5	focus	focus	VERB
absel-311	110	6	the	the	DET
absel-311	110	7	learning	learning	NOUN
absel-311	110	8	process	process	NOUN
absel-311	110	9	in	in	ADP
absel-311	110	10	the	the	DET
absel-311	110	11	specific	specific	ADJ
absel-311	110	12	topics	topic	NOUN
absel-311	110	13	coverd	coverd	ADJ
absel-311	110	14	in	in	ADP
absel-311	110	15	the	the	DET
absel-311	110	16	course	course	NOUN
absel-311	110	17	,	,	PUNCT
absel-311	110	18	weighting	weight	VERB
absel-311	110	19	the	the	DET
absel-311	110	20	students	student	NOUN
absel-311	110	21	financial	financial	ADJ
absel-311	110	22	analysis	analysis	NOUN
absel-311	110	23	capabilities	capability	NOUN
absel-311	110	24	or	or	CCONJ
absel-311	110	25	their	their	PRON
absel-311	110	26	reporting	reporting	NOUN
absel-311	110	27	skills	skill	NOUN
absel-311	110	28	.	.	PUNCT
absel-311	111	1	table	table	NOUN
absel-311	111	2	2	2	NUM
absel-311	111	3	summarizes	summarize	NOUN
absel-311	111	4	the	the	DET
absel-311	111	5	categories	category	NOUN
absel-311	111	6	in	in	ADP
absel-311	111	7	which	which	PRON
absel-311	111	8	the	the	DET
absel-311	111	9	different	different	ADJ
absel-311	111	10	output	output	NOUN
absel-311	111	11	variables	variable	NOUN
absel-311	111	12	are	be	AUX
absel-311	111	13	grouped	group	VERB
absel-311	111	14	.	.	PUNCT
absel-311	112	1	information	information	NOUN
absel-311	112	2	reported	report	VERB
absel-311	112	3	by	by	ADP
absel-311	112	4	simul	simul	PROPN
absel-311	112	5	-	-	PUNCT
absel-311	112	6	e	e	PROPN
absel-311	112	7	table	table	NOUN
absel-311	112	8	2	2	NUM
absel-311	112	9	period	period	NOUN
absel-311	112	10	interim	interim	ADJ
absel-311	112	11	:	:	PUNCT
absel-311	112	12	per	per	ADP
absel-311	112	13	period	period	NOUN
absel-311	112	14	yearly	yearly	ADV
absel-311	112	15	:	:	PUNCT
absel-311	112	16	cumulative	cumulative	ADJ
absel-311	112	17	objective	objective	ADJ
absel-311	112	18	reporting	report	VERB
absel-311	112	19	financial	financial	ADJ
absel-311	112	20	statements	statement	NOUN
absel-311	112	21	analysis	analysis	NOUN
absel-311	112	22	adjusted	adjust	VERB
absel-311	112	23	financial	financial	ADJ
absel-311	112	24	statements	statement	NOUN
absel-311	112	25	percentages	percentage	NOUN
absel-311	112	26	variation	variation	NOUN
absel-311	112	27	rates	rate	NOUN
absel-311	112	28	ratios	ratio	VERB
absel-311	112	29	214	214	NUM
absel-311	112	30	developments	development	NOUN
absel-311	112	31	in	in	ADP
absel-311	112	32	business	business	NOUN
absel-311	112	33	simulation	simulation	NOUN
absel-311	112	34	and	and	CCONJ
absel-311	112	35	experiential	experiential	ADJ
absel-311	112	36	learning	learning	NOUN
absel-311	112	37	,	,	PUNCT
absel-311	112	38	volume	volume	NOUN
absel-311	112	39	37	37	NUM
absel-311	112	40	,	,	PUNCT
absel-311	112	41	2010	2010	NUM
absel-311	112	42	given	give	VERB
absel-311	112	43	the	the	DET
absel-311	112	44	time	time	NOUN
absel-311	112	45	criterion	criterion	NOUN
absel-311	112	46	,	,	PUNCT
absel-311	112	47	the	the	DET
absel-311	112	48	output	output	NOUN
absel-311	112	49	consists	consist	VERB
absel-311	112	50	of	of	ADP
absel-311	112	51	two	two	NUM
absel-311	112	52	sets	set	NOUN
absel-311	112	53	of	of	ADP
absel-311	112	54	financial	financial	ADJ
absel-311	112	55	statements	statement	NOUN
absel-311	112	56	,	,	PUNCT
absel-311	112	57	classified	classify	VERB
absel-311	112	58	by	by	ADP
absel-311	112	59	the	the	DET
absel-311	112	60	time	time	NOUN
absel-311	112	61	interval	interval	NOUN
absel-311	112	62	it	it	PRON
absel-311	112	63	covers	cover	VERB
absel-311	112	64	:	:	PUNCT
absel-311	112	65	a	a	X
absel-311	112	66	)	)	PUNCT
absel-311	112	67	interim	interim	ADJ
absel-311	112	68	financial	financial	ADJ
absel-311	112	69	statements	statement	NOUN
absel-311	112	70	,	,	PUNCT
absel-311	112	71	related	relate	VERB
absel-311	112	72	to	to	ADP
absel-311	112	73	each	each	DET
absel-311	112	74	period	period	NOUN
absel-311	112	75	of	of	ADP
absel-311	112	76	the	the	DET
absel-311	112	77	simulation	simulation	NOUN
absel-311	112	78	horizon	horizon	PROPN
absel-311	112	79	(	(	PUNCT
absel-311	112	80	month	month	NOUN
absel-311	112	81	,	,	PUNCT
absel-311	112	82	quarter	quarter	NOUN
absel-311	112	83	,	,	PUNCT
absel-311	112	84	semester	semester	NOUN
absel-311	112	85	,	,	PUNCT
absel-311	112	86	etc	etc	X
absel-311	112	87	.	.	X
absel-311	112	88	)	)	PUNCT
absel-311	112	89	.	.	PUNCT
absel-311	113	1	b	b	X
absel-311	113	2	)	)	PUNCT
absel-311	113	3	annual	annual	ADJ
absel-311	113	4	financial	financial	ADJ
absel-311	113	5	statements	statement	NOUN
absel-311	113	6	,	,	PUNCT
absel-311	113	7	related	relate	VERB
absel-311	113	8	to	to	ADP
absel-311	113	9	december	december	PROPN
absel-311	113	10	31st	31st	NOUN
absel-311	113	11	.	.	PUNCT
absel-311	114	1	depending	depend	VERB
absel-311	114	2	on	on	ADP
absel-311	114	3	the	the	DET
absel-311	114	4	expected	expect	VERB
absel-311	114	5	use	use	NOUN
absel-311	114	6	for	for	ADP
absel-311	114	7	the	the	DET
absel-311	114	8	information	information	NOUN
absel-311	114	9	,	,	PUNCT
absel-311	114	10	the	the	DET
absel-311	114	11	objectives	objective	NOUN
absel-311	114	12	are	be	AUX
absel-311	114	13	classified	classify	VERB
absel-311	114	14	into	into	ADP
absel-311	114	15	two	two	NUM
absel-311	114	16	groups	group	NOUN
absel-311	114	17	whose	whose	DET
absel-311	114	18	contents	content	NOUN
absel-311	114	19	are	be	AUX
absel-311	114	20	detailed	detail	VERB
absel-311	114	21	in	in	ADP
absel-311	114	22	sections	section	NOUN
absel-311	114	23	4.1	4.1	NUM
absel-311	114	24	.	.	PUNCT
absel-311	115	1	and	and	CCONJ
absel-311	115	2	4.2	4.2	NUM
absel-311	115	3	.	.	PUNCT
absel-311	116	1	following	follow	VERB
absel-311	116	2	:	:	PUNCT
absel-311	116	3	a	a	X
absel-311	116	4	)	)	PUNCT
absel-311	116	5	financial	financial	ADJ
absel-311	116	6	information	information	NOUN
absel-311	116	7	geared	gear	VERB
absel-311	116	8	to	to	ADP
absel-311	116	9	a	a	DET
absel-311	116	10	presentation	presentation	NOUN
absel-311	116	11	,	,	PUNCT
absel-311	116	12	comprising	comprise	VERB
absel-311	116	13	a	a	DET
absel-311	116	14	set	set	NOUN
absel-311	116	15	of	of	ADP
absel-311	116	16	financial	financial	ADJ
absel-311	116	17	statements	statement	NOUN
absel-311	116	18	,	,	PUNCT
absel-311	116	19	and	and	CCONJ
absel-311	116	20	b	b	X
absel-311	116	21	)	)	PUNCT
absel-311	116	22	accounting	accounting	NOUN
absel-311	116	23	information	information	NOUN
absel-311	116	24	focused	focus	VERB
absel-311	116	25	on	on	ADP
absel-311	116	26	the	the	DET
absel-311	116	27	analysis	analysis	NOUN
absel-311	116	28	of	of	ADP
absel-311	116	29	financial	financial	ADJ
absel-311	116	30	statements	statement	NOUN
absel-311	116	31	,	,	PUNCT
absel-311	116	32	including	include	VERB
absel-311	116	33	adjusted	adjust	VERB
absel-311	116	34	financial	financial	ADJ
absel-311	116	35	statements	statement	NOUN
absel-311	116	36	,	,	PUNCT
absel-311	116	37	rate	rate	NOUN
absel-311	116	38	variations	variation	NOUN
absel-311	116	39	,	,	PUNCT
absel-311	116	40	percentage	percentage	NOUN
absel-311	116	41	values	value	NOUN
absel-311	116	42	and	and	CCONJ
absel-311	116	43	ratios	ratio	NOUN
absel-311	116	44	.	.	PUNCT
absel-311	117	1	reporting	report	VERB
absel-311	117	2	the	the	DET
absel-311	117	3	information	information	NOUN
absel-311	117	4	for	for	ADP
absel-311	117	5	reporting	report	VERB
absel-311	117	6	purposes	purpose	NOUN
absel-311	117	7	organizes	organize	VERB
absel-311	117	8	the	the	DET
absel-311	117	9	financial	financial	ADJ
absel-311	117	10	statements	statement	NOUN
absel-311	117	11	based	base	VERB
absel-311	117	12	on	on	ADP
absel-311	117	13	generally	generally	ADV
absel-311	117	14	accepted	accept	VERB
absel-311	117	15	accounting	accounting	NOUN
absel-311	117	16	principles	principle	NOUN
absel-311	117	17	and	and	CCONJ
absel-311	117	18	in	in	ADP
absel-311	117	19	those	those	PRON
absel-311	117	20	suggested	suggest	VERB
absel-311	117	21	by	by	ADP
absel-311	117	22	accounting	accounting	NOUN
absel-311	117	23	literature	literature	NOUN
absel-311	117	24	when	when	SCONJ
absel-311	117	25	the	the	DET
absel-311	117	26	financial	financial	ADJ
absel-311	117	27	statement	statement	NOUN
absel-311	117	28	is	be	AUX
absel-311	117	29	not	not	PART
absel-311	117	30	standardized	standardize	VERB
absel-311	117	31	.	.	PUNCT
absel-311	118	1	the	the	DET
absel-311	118	2	financial	financial	ADJ
absel-311	118	3	statements	statement	NOUN
absel-311	118	4	(	(	PUNCT
absel-311	118	5	interim	interim	ADJ
absel-311	118	6	and	and	CCONJ
absel-311	118	7	annual	annual	ADJ
absel-311	118	8	)	)	PUNCT
absel-311	118	9	are	be	AUX
absel-311	118	10	:	:	PUNCT
absel-311	118	11	a	a	X
absel-311	118	12	)	)	PUNCT
absel-311	118	13	balance	balance	NOUN
absel-311	118	14	sheet	sheet	NOUN
absel-311	118	15	(	(	PUNCT
absel-311	118	16	or	or	CCONJ
absel-311	118	17	statement	statement	NOUN
absel-311	118	18	of	of	ADP
absel-311	118	19	financial	financial	ADJ
absel-311	118	20	position	position	NOUN
absel-311	118	21	)	)	PUNCT
absel-311	118	22	.	.	PUNCT
absel-311	119	1	b	b	X
absel-311	119	2	)	)	PUNCT
absel-311	119	3	income	income	NOUN
absel-311	119	4	statement	statement	NOUN
absel-311	119	5	:	:	PUNCT
absel-311	119	6	in	in	ADP
absel-311	119	7	one	one	NUM
absel-311	119	8	statement	statement	NOUN
absel-311	119	9	expenses	expense	NOUN
absel-311	119	10	are	be	AUX
absel-311	119	11	classified	classify	VERB
absel-311	119	12	by	by	ADP
absel-311	119	13	nature	nature	NOUN
absel-311	119	14	;	;	PUNCT
absel-311	119	15	and	and	CCONJ
absel-311	119	16	in	in	ADP
absel-311	119	17	the	the	DET
absel-311	119	18	other	other	ADJ
absel-311	119	19	,	,	PUNCT
absel-311	119	20	are	be	AUX
absel-311	119	21	classified	classify	VERB
absel-311	119	22	by	by	ADP
absel-311	119	23	function	function	NOUN
absel-311	119	24	.	.	PUNCT
absel-311	120	1	c	c	X
absel-311	120	2	)	)	PUNCT
absel-311	120	3	value	value	NOUN
absel-311	120	4	added	add	VERB
absel-311	120	5	statement	statement	NOUN
absel-311	120	6	.	.	PUNCT
absel-311	121	1	d	d	X
absel-311	121	2	)	)	PUNCT
absel-311	121	3	cash	cash	NOUN
absel-311	121	4	flow	flow	NOUN
absel-311	121	5	statement	statement	NOUN
absel-311	121	6	.	.	PUNCT
absel-311	122	1	e	e	X
absel-311	122	2	)	)	PUNCT
absel-311	122	3	statement	statement	NOUN
absel-311	122	4	of	of	ADP
absel-311	122	5	changes	change	NOUN
absel-311	122	6	in	in	ADP
absel-311	122	7	owner	owner	NOUN
absel-311	122	8	’s	’s	PART
absel-311	122	9	equity	equity	NOUN
absel-311	122	10	.	.	PUNCT
absel-311	123	1	financial	financial	ADJ
absel-311	123	2	statement	statement	NOUN
absel-311	123	3	analysis	analysis	NOUN
absel-311	123	4	to	to	PART
absel-311	123	5	carry	carry	VERB
absel-311	123	6	out	out	ADP
absel-311	123	7	the	the	DET
absel-311	123	8	financial	financial	ADJ
absel-311	123	9	analysis	analysis	NOUN
absel-311	123	10	,	,	PUNCT
absel-311	123	11	simul	simul	PROPN
absel-311	123	12	-	-	PUNCT
absel-311	123	13	e	e	PROPN
absel-311	123	14	offers	offer	VERB
absel-311	123	15	the	the	DET
absel-311	123	16	following	follow	VERB
absel-311	123	17	tools	tool	NOUN
absel-311	123	18	:	:	PUNCT
absel-311	123	19	a	a	X
absel-311	123	20	)	)	PUNCT
absel-311	123	21	adjusted	adjust	VERB
absel-311	123	22	financial	financial	ADJ
absel-311	123	23	statements	statement	NOUN
absel-311	123	24	.	.	PUNCT
absel-311	124	1	financial	financial	ADJ
absel-311	124	2	statements	statement	NOUN
absel-311	124	3	are	be	AUX
absel-311	124	4	consistent	consistent	ADJ
absel-311	124	5	with	with	ADP
absel-311	124	6	those	those	PRON
absel-311	124	7	described	describe	VERB
absel-311	124	8	in	in	ADP
absel-311	124	9	paragraph	paragraph	NOUN
absel-311	124	10	4.1	4.1	NUM
absel-311	124	11	,	,	PUNCT
absel-311	124	12	although	although	SCONJ
absel-311	124	13	deserve	deserve	VERB
absel-311	124	14	three	three	NUM
absel-311	124	15	considerations	consideration	NOUN
absel-311	124	16	:	:	PUNCT
absel-311	124	17	i.	i.	NOUN
absel-311	124	18	simplified	simplify	VERB
absel-311	124	19	structure	structure	NOUN
absel-311	124	20	,	,	PUNCT
absel-311	124	21	based	base	VERB
absel-311	124	22	on	on	ADP
absel-311	124	23	economic	economic	ADJ
absel-311	124	24	and	and	CCONJ
absel-311	124	25	financial	financial	ADJ
absel-311	124	26	meaning	meaning	NOUN
absel-311	124	27	,	,	PUNCT
absel-311	124	28	with	with	ADP
absel-311	124	29	no	no	DET
absel-311	124	30	formal	formal	ADJ
absel-311	124	31	and	and	CCONJ
absel-311	124	32	legal	legal	ADJ
absel-311	124	33	considerations	consideration	NOUN
absel-311	124	34	.	.	PUNCT
absel-311	125	1	ii	ii	X
absel-311	125	2	.	.	PUNCT
absel-311	126	1	balances	balance	NOUN
absel-311	126	2	on	on	ADP
absel-311	126	3	the	the	DET
absel-311	126	4	balance	balance	NOUN
absel-311	126	5	sheet	sheet	NOUN
absel-311	126	6	represent	represent	VERB
absel-311	126	7	the	the	DET
absel-311	126	8	period	period	NOUN
absel-311	126	9	to	to	PART
absel-311	126	10	which	which	PRON
absel-311	126	11	they	they	PRON
absel-311	126	12	relate	relate	VERB
absel-311	126	13	,	,	PUNCT
absel-311	126	14	in	in	ADP
absel-311	126	15	other	other	ADJ
absel-311	126	16	words	word	NOUN
absel-311	126	17	,	,	PUNCT
absel-311	126	18	they	they	PRON
absel-311	126	19	are	be	AUX
absel-311	126	20	average	average	ADJ
absel-311	126	21	values	value	NOUN
absel-311	126	22	(	(	PUNCT
absel-311	126	23	not	not	PART
absel-311	126	24	referring	refer	VERB
absel-311	126	25	to	to	ADP
absel-311	126	26	the	the	DET
absel-311	126	27	last	last	ADJ
absel-311	126	28	day	day	NOUN
absel-311	126	29	of	of	ADP
absel-311	126	30	the	the	DET
absel-311	126	31	period	period	NOUN
absel-311	126	32	)	)	PUNCT
absel-311	126	33	.	.	PUNCT
absel-311	127	1	iii	iii	X
absel-311	127	2	.	.	PUNCT
absel-311	128	1	the	the	DET
absel-311	128	2	values	value	NOUN
absel-311	128	3	contained	contain	VERB
absel-311	128	4	in	in	ADP
absel-311	128	5	these	these	DET
absel-311	128	6	statements	statement	NOUN
absel-311	128	7	are	be	AUX
absel-311	128	8	used	use	VERB
absel-311	128	9	in	in	ADP
absel-311	128	10	the	the	DET
absel-311	128	11	calculation	calculation	NOUN
absel-311	128	12	of	of	ADP
absel-311	128	13	the	the	DET
absel-311	128	14	rest	rest	NOUN
absel-311	128	15	of	of	ADP
absel-311	128	16	the	the	DET
absel-311	128	17	variables	variable	NOUN
absel-311	128	18	necessary	necessary	ADJ
absel-311	128	19	for	for	ADP
absel-311	128	20	the	the	DET
absel-311	128	21	economic	economic	ADJ
absel-311	128	22	and	and	CCONJ
absel-311	128	23	financial	financial	ADJ
absel-311	128	24	analysis	analysis	NOUN
absel-311	128	25	.	.	PUNCT
absel-311	129	1	b	b	X
absel-311	129	2	)	)	PUNCT
absel-311	129	3	vertical	vertical	ADJ
absel-311	129	4	analysis	analysis	NOUN
absel-311	129	5	.	.	PUNCT
absel-311	130	1	the	the	DET
absel-311	130	2	adjusted	adjust	VERB
absel-311	130	3	financial	financial	ADJ
absel-311	130	4	statements	statement	NOUN
absel-311	130	5	are	be	AUX
absel-311	130	6	expressed	express	VERB
absel-311	130	7	in	in	ADP
absel-311	130	8	percentage	percentage	NOUN
absel-311	130	9	terms	term	NOUN
absel-311	130	10	on	on	ADP
absel-311	130	11	a	a	DET
absel-311	130	12	reference	reference	NOUN
absel-311	130	13	variable	variable	NOUN
absel-311	130	14	,	,	PUNCT
absel-311	130	15	taken	take	VERB
absel-311	130	16	from	from	ADP
absel-311	130	17	the	the	DET
absel-311	130	18	statement	statement	NOUN
absel-311	130	19	itself	itself	PRON
absel-311	130	20	.	.	PUNCT
absel-311	131	1	c	c	X
absel-311	131	2	)	)	PUNCT
absel-311	131	3	horizontal	horizontal	ADJ
absel-311	131	4	analysis	analysis	NOUN
absel-311	131	5	or	or	CCONJ
absel-311	131	6	rates	rate	NOUN
absel-311	131	7	of	of	ADP
absel-311	131	8	variation	variation	NOUN
absel-311	131	9	.	.	PUNCT
absel-311	132	1	the	the	DET
absel-311	132	2	value	value	NOUN
absel-311	132	3	of	of	ADP
absel-311	132	4	each	each	DET
absel-311	132	5	set	set	NOUN
absel-311	132	6	of	of	ADP
absel-311	132	7	adjusted	adjust	VERB
absel-311	132	8	financial	financial	ADJ
absel-311	132	9	statements	statement	NOUN
absel-311	132	10	represents	represent	VERB
absel-311	132	11	the	the	DET
absel-311	132	12	change	change	NOUN
absel-311	132	13	relative	relative	ADJ
absel-311	132	14	to	to	ADP
absel-311	132	15	its	its	PRON
absel-311	132	16	value	value	NOUN
absel-311	132	17	that	that	PRON
absel-311	132	18	it	it	PRON
absel-311	132	19	had	have	VERB
absel-311	132	20	in	in	ADP
absel-311	132	21	the	the	DET
absel-311	132	22	previous	previous	ADJ
absel-311	132	23	period	period	NOUN
absel-311	132	24	or	or	CCONJ
absel-311	132	25	year	year	NOUN
absel-311	132	26	(	(	PUNCT
absel-311	132	27	depending	depend	VERB
absel-311	132	28	on	on	ADP
absel-311	132	29	whether	whether	SCONJ
absel-311	132	30	it	it	PRON
absel-311	132	31	is	be	AUX
absel-311	132	32	interim	interim	ADJ
absel-311	132	33	or	or	CCONJ
absel-311	132	34	annual	annual	ADJ
absel-311	132	35	)	)	PUNCT
absel-311	132	36	.	.	PUNCT
absel-311	133	1	d	d	X
absel-311	133	2	)	)	PUNCT
absel-311	133	3	ratios	ratio	NOUN
absel-311	133	4	.	.	PUNCT
absel-311	134	1	a	a	DET
absel-311	134	2	set	set	NOUN
absel-311	134	3	of	of	ADP
absel-311	134	4	quotients	quotient	NOUN
absel-311	134	5	(	(	PUNCT
absel-311	134	6	and	and	CCONJ
absel-311	134	7	other	other	ADJ
absel-311	134	8	indicators	indicator	NOUN
absel-311	134	9	)	)	PUNCT
absel-311	134	10	that	that	PRON
absel-311	134	11	provide	provide	VERB
absel-311	134	12	the	the	DET
absel-311	134	13	basis	basis	NOUN
absel-311	134	14	for	for	ADP
absel-311	134	15	analyzing	analyze	VERB
absel-311	134	16	the	the	DET
absel-311	134	17	status	status	NOUN
absel-311	134	18	of	of	ADP
absel-311	134	19	the	the	DET
absel-311	134	20	business	business	NOUN
absel-311	134	21	in	in	ADP
absel-311	134	22	each	each	DET
absel-311	134	23	period	period	NOUN
absel-311	134	24	.	.	PUNCT
absel-311	135	1	they	they	PRON
absel-311	135	2	are	be	AUX
absel-311	135	3	grouped	group	VERB
absel-311	135	4	into	into	ADP
absel-311	135	5	four	four	NUM
absel-311	135	6	categories	category	NOUN
absel-311	135	7	:	:	PUNCT
absel-311	135	8	i.	i.	NOUN
absel-311	135	9	solvency	solvency	PROPN
absel-311	135	10	.	.	PUNCT
absel-311	136	1	provides	provide	VERB
absel-311	136	2	information	information	NOUN
absel-311	136	3	about	about	ADP
absel-311	136	4	the	the	DET
absel-311	136	5	company	company	NOUN
absel-311	136	6	's	's	PART
absel-311	136	7	ability	ability	NOUN
absel-311	136	8	to	to	PART
absel-311	136	9	meet	meet	VERB
absel-311	136	10	its	its	PRON
absel-311	136	11	long	long	ADJ
absel-311	136	12	-	-	PUNCT
absel-311	136	13	term	term	NOUN
absel-311	136	14	payment	payment	NOUN
absel-311	136	15	obligations	obligation	NOUN
absel-311	136	16	.	.	PUNCT
absel-311	137	1	ii	ii	PROPN
absel-311	137	2	.	.	PUNCT
absel-311	138	1	liquidity	liquidity	PROPN
absel-311	138	2	.	.	PUNCT
absel-311	139	1	evaluates	evaluate	VERB
absel-311	139	2	the	the	DET
absel-311	139	3	company	company	NOUN
absel-311	139	4	's	's	PART
absel-311	139	5	ability	ability	NOUN
absel-311	139	6	to	to	PART
absel-311	139	7	meet	meet	VERB
absel-311	139	8	its	its	PRON
absel-311	139	9	short	short	ADJ
absel-311	139	10	-	-	PUNCT
absel-311	139	11	term	term	NOUN
absel-311	139	12	payment	payment	NOUN
absel-311	139	13	obligations	obligation	NOUN
absel-311	139	14	(	(	PUNCT
absel-311	139	15	in	in	ADP
absel-311	139	16	two	two	NUM
absel-311	139	17	ways	way	NOUN
absel-311	139	18	:	:	PUNCT
absel-311	139	19	static	static	ADJ
absel-311	139	20	and	and	CCONJ
absel-311	139	21	dynamic	dynamic	ADJ
absel-311	139	22	)	)	PUNCT
absel-311	139	23	.	.	PUNCT
absel-311	140	1	iii	iii	X
absel-311	140	2	.	.	PUNCT
absel-311	140	3	profitability	profitability	NOUN
absel-311	140	4	.	.	PUNCT
absel-311	141	1	helps	help	VERB
absel-311	141	2	to	to	PART
absel-311	141	3	determine	determine	VERB
absel-311	141	4	the	the	DET
absel-311	141	5	performance	performance	NOUN
absel-311	141	6	achieved	achieve	VERB
absel-311	141	7	by	by	ADP
absel-311	141	8	the	the	DET
absel-311	141	9	company	company	NOUN
absel-311	141	10	and	and	CCONJ
absel-311	141	11	its	its	PRON
absel-311	141	12	owners	owner	NOUN
absel-311	141	13	/	/	SYM
absel-311	141	14	shareholders	shareholder	NOUN
absel-311	141	15	in	in	ADP
absel-311	141	16	the	the	DET
absel-311	141	17	period	period	NOUN
absel-311	141	18	.	.	PUNCT
absel-311	142	1	iv	iv	X
absel-311	142	2	.	.	PUNCT
absel-311	142	3	earnings	earning	NOUN
absel-311	142	4	per	per	ADP
absel-311	142	5	share	share	NOUN
absel-311	142	6	.	.	PUNCT
absel-311	143	1	calculates	calculate	VERB
absel-311	143	2	a	a	DET
absel-311	143	3	per	per	ADP
absel-311	143	4	share	share	NOUN
absel-311	143	5	value	value	NOUN
absel-311	143	6	related	relate	VERB
absel-311	143	7	to	to	ADP
absel-311	143	8	each	each	DET
absel-311	143	9	outstanding	outstanding	ADJ
absel-311	143	10	share	share	NOUN
absel-311	143	11	.	.	PUNCT
absel-311	144	1	teaching	teach	VERB
absel-311	144	2	delivery	delivery	NOUN
absel-311	144	3	the	the	DET
absel-311	144	4	training	training	NOUN
absel-311	144	5	of	of	ADP
absel-311	144	6	graduates	graduate	NOUN
absel-311	144	7	(	(	PUNCT
absel-311	144	8	undergraduate	undergraduate	NOUN
absel-311	144	9	and	and	CCONJ
absel-311	144	10	graduate	graduate	NOUN
absel-311	144	11	)	)	PUNCT
absel-311	144	12	,	,	PUNCT
absel-311	144	13	in	in	ADP
absel-311	144	14	disciplines	discipline	NOUN
absel-311	144	15	related	relate	VERB
absel-311	144	16	to	to	ADP
absel-311	144	17	financial	financial	ADJ
absel-311	144	18	economics	economic	NOUN
absel-311	144	19	and	and	CCONJ
absel-311	144	20	accounting	accounting	NOUN
absel-311	144	21	,	,	PUNCT
absel-311	144	22	assumes	assume	VERB
absel-311	144	23	the	the	DET
absel-311	144	24	gradual	gradual	ADJ
absel-311	144	25	development	development	NOUN
absel-311	144	26	of	of	ADP
absel-311	144	27	a	a	DET
absel-311	144	28	comprehensive	comprehensive	ADJ
absel-311	144	29	course	course	NOUN
absel-311	144	30	or	or	CCONJ
absel-311	144	31	module	module	NOUN
absel-311	144	32	,	,	PUNCT
absel-311	144	33	according	accord	VERB
absel-311	144	34	to	to	ADP
absel-311	144	35	the	the	DET
absel-311	144	36	curriculum	curriculum	NOUN
absel-311	144	37	,	,	PUNCT
absel-311	144	38	which	which	PRON
absel-311	144	39	is	be	AUX
absel-311	144	40	primarily	primarily	ADV
absel-311	144	41	oriented	orient	VERB
absel-311	144	42	to	to	ADP
absel-311	144	43	training	train	VERB
absel-311	144	44	for	for	ADP
absel-311	144	45	decision	decision	NOUN
absel-311	144	46	-	-	PUNCT
absel-311	144	47	making	making	NOUN
absel-311	144	48	.	.	PUNCT
absel-311	145	1	these	these	DET
absel-311	145	2	courses	course	NOUN
absel-311	145	3	combine	combine	VERB
absel-311	145	4	aspects	aspect	NOUN
absel-311	145	5	of	of	ADP
absel-311	145	6	several	several	ADJ
absel-311	145	7	different	different	ADJ
absel-311	145	8	related	related	ADJ
absel-311	145	9	subject	subject	ADJ
absel-311	145	10	areas	area	NOUN
absel-311	145	11	:	:	PUNCT
absel-311	145	12	cost	cost	NOUN
absel-311	145	13	accounting	accounting	NOUN
absel-311	145	14	,	,	PUNCT
absel-311	145	15	management	management	NOUN
absel-311	145	16	,	,	PUNCT
absel-311	145	17	financial	financial	ADJ
absel-311	145	18	accounting	accounting	NOUN
absel-311	145	19	,	,	PUNCT
absel-311	145	20	corporate	corporate	ADJ
absel-311	145	21	accounting	accounting	NOUN
absel-311	145	22	,	,	PUNCT
absel-311	145	23	presentation	presentation	NOUN
absel-311	145	24	of	of	ADP
absel-311	145	25	financial	financial	ADJ
absel-311	145	26	statements	statement	NOUN
absel-311	145	27	,	,	PUNCT
absel-311	145	28	analysis	analysis	NOUN
absel-311	145	29	of	of	ADP
absel-311	145	30	financial	financial	ADJ
absel-311	145	31	statements	statement	NOUN
absel-311	145	32	,	,	PUNCT
absel-311	145	33	analysis	analysis	NOUN
absel-311	145	34	of	of	ADP
absel-311	145	35	operations	operation	NOUN
absel-311	145	36	,	,	PUNCT
absel-311	145	37	financial	financial	ADJ
absel-311	145	38	planning	planning	NOUN
absel-311	145	39	,	,	PUNCT
absel-311	145	40	investment	investment	NOUN
absel-311	145	41	valuation	valuation	NOUN
absel-311	145	42	,	,	PUNCT
absel-311	145	43	among	among	ADP
absel-311	145	44	others	other	NOUN
absel-311	145	45	.	.	PUNCT
absel-311	146	1	in	in	ADP
absel-311	146	2	this	this	DET
absel-311	146	3	context	context	NOUN
absel-311	146	4	,	,	PUNCT
absel-311	146	5	the	the	DET
absel-311	146	6	course	course	NOUN
absel-311	146	7	design	design	NOUN
absel-311	146	8	that	that	PRON
absel-311	146	9	follows	follow	VERB
absel-311	146	10	has	have	VERB
absel-311	146	11	the	the	DET
absel-311	146	12	aim	aim	NOUN
absel-311	146	13	that	that	SCONJ
absel-311	146	14	students	student	NOUN
absel-311	146	15	will	will	AUX
absel-311	146	16	:	:	PUNCT
absel-311	146	17	a	a	X
absel-311	146	18	)	)	PUNCT
absel-311	146	19	learn	learn	VERB
absel-311	146	20	how	how	SCONJ
absel-311	146	21	to	to	PART
absel-311	146	22	articulate	articulate	VERB
absel-311	146	23	the	the	DET
absel-311	146	24	economic	economic	ADJ
absel-311	146	25	and	and	CCONJ
absel-311	146	26	financial	financial	ADJ
absel-311	146	27	relationships	relationship	NOUN
absel-311	146	28	that	that	PRON
absel-311	146	29	exist	exist	VERB
absel-311	146	30	at	at	ADP
absel-311	146	31	the	the	DET
absel-311	146	32	heart	heart	NOUN
absel-311	146	33	of	of	ADP
absel-311	146	34	a	a	DET
absel-311	146	35	business	business	NOUN
absel-311	146	36	.	.	PUNCT
absel-311	147	1	b	b	X
absel-311	147	2	)	)	PUNCT
absel-311	147	3	be	be	AUX
absel-311	147	4	able	able	ADJ
absel-311	147	5	to	to	PART
absel-311	147	6	skillfully	skillfully	ADV
absel-311	147	7	assume	assume	VERB
absel-311	147	8	the	the	DET
absel-311	147	9	direct	direct	ADJ
absel-311	147	10	and	and	CCONJ
absel-311	147	11	indirect	indirect	ADJ
absel-311	147	12	consequences	consequence	NOUN
absel-311	147	13	of	of	ADP
absel-311	147	14	economic	economic	ADJ
absel-311	147	15	and	and	CCONJ
absel-311	147	16	financial	financial	ADJ
absel-311	147	17	decisions	decision	NOUN
absel-311	147	18	made	make	VERB
absel-311	147	19	within	within	ADP
absel-311	147	20	the	the	DET
absel-311	147	21	scope	scope	NOUN
absel-311	147	22	of	of	ADP
absel-311	147	23	the	the	DET
absel-311	147	24	business	business	NOUN
absel-311	147	25	.	.	PUNCT
absel-311	148	1	c	c	X
absel-311	148	2	)	)	PUNCT
absel-311	148	3	acquire	acquire	VERB
absel-311	148	4	critical	critical	ADJ
absel-311	148	5	thinking	thinking	NOUN
absel-311	148	6	skills	skill	NOUN
absel-311	148	7	in	in	ADP
absel-311	148	8	order	order	NOUN
absel-311	148	9	to	to	PART
absel-311	148	10	analyze	analyze	VERB
absel-311	148	11	problems	problem	NOUN
absel-311	148	12	.	.	PUNCT
absel-311	149	1	d	d	X
absel-311	149	2	)	)	PUNCT
absel-311	149	3	address	address	NOUN
absel-311	149	4	the	the	DET
absel-311	149	5	challenges	challenge	NOUN
absel-311	149	6	of	of	ADP
absel-311	149	7	teamwork	teamwork	NOUN
absel-311	149	8	and	and	CCONJ
absel-311	149	9	have	have	VERB
absel-311	149	10	the	the	DET
absel-311	149	11	opportunity	opportunity	NOUN
absel-311	149	12	to	to	PART
absel-311	149	13	present	present	VERB
absel-311	149	14	and	and	CCONJ
absel-311	149	15	defend	defend	VERB
absel-311	149	16	their	their	PRON
absel-311	149	17	work	work	NOUN
absel-311	149	18	in	in	ADP
absel-311	149	19	public	public	NOUN
absel-311	149	20	.	.	PUNCT
absel-311	150	1	the	the	DET
absel-311	150	2	course	course	NOUN
absel-311	150	3	takes	take	VERB
absel-311	150	4	place	place	NOUN
absel-311	150	5	over	over	ADP
absel-311	150	6	48	48	NUM
absel-311	150	7	hours	hour	NOUN
absel-311	150	8	of	of	ADP
absel-311	150	9	actual	actual	ADJ
absel-311	150	10	student	student	NOUN
absel-311	150	11	work	work	NOUN
absel-311	150	12	,	,	PUNCT
absel-311	150	13	divided	divide	VERB
absel-311	150	14	as	as	SCONJ
absel-311	150	15	shown	show	VERB
absel-311	150	16	in	in	ADP
absel-311	150	17	table	table	NOUN
absel-311	150	18	3	3	NUM
absel-311	150	19	,	,	PUNCT
absel-311	150	20	and	and	CCONJ
absel-311	150	21	is	be	AUX
absel-311	150	22	grouped	group	VERB
absel-311	150	23	into	into	ADP
absel-311	150	24	sessions	session	NOUN
absel-311	150	25	of	of	ADP
absel-311	150	26	2	2	NUM
absel-311	150	27	hours	hour	NOUN
absel-311	150	28	each	each	PRON
absel-311	150	29	.	.	PUNCT
absel-311	151	1	attendance	attendance	NOUN
absel-311	151	2	is	be	AUX
absel-311	151	3	presumed	presume	VERB
absel-311	151	4	mandatory	mandatory	ADJ
absel-311	151	5	to	to	ADP
absel-311	151	6	the	the	DET
absel-311	151	7	extent	extent	NOUN
absel-311	151	8	that	that	SCONJ
absel-311	151	9	,	,	PUNCT
absel-311	151	10	because	because	SCONJ
absel-311	151	11	the	the	DET
absel-311	151	12	work	work	NOUN
absel-311	151	13	develops	develop	VERB
absel-311	151	14	progressively	progressively	ADV
absel-311	151	15	,	,	PUNCT
absel-311	151	16	any	any	DET
absel-311	151	17	missed	miss	VERB
absel-311	151	18	sessions	session	NOUN
absel-311	151	19	will	will	AUX
absel-311	151	20	make	make	VERB
absel-311	151	21	it	it	PRON
absel-311	151	22	more	more	ADV
absel-311	151	23	difficult	difficult	ADJ
absel-311	151	24	to	to	PART
absel-311	151	25	fulfill	fulfill	VERB
absel-311	151	26	the	the	DET
absel-311	151	27	requirements	requirement	NOUN
absel-311	151	28	of	of	ADP
absel-311	151	29	the	the	DET
absel-311	151	30	discussion	discussion	NOUN
absel-311	151	31	and	and	CCONJ
absel-311	151	32	complete	complete	VERB
absel-311	151	33	the	the	DET
absel-311	151	34	scheduled	schedule	VERB
absel-311	151	35	assignments	assignment	NOUN
absel-311	151	36	of	of	ADP
absel-311	151	37	the	the	DET
absel-311	151	38	course	course	NOUN
absel-311	151	39	.	.	PUNCT
absel-311	152	1	in	in	ADP
absel-311	152	2	addition	addition	NOUN
absel-311	152	3	,	,	PUNCT
absel-311	152	4	the	the	DET
absel-311	152	5	student	student	NOUN
absel-311	152	6	must	must	AUX
absel-311	152	7	have	have	VERB
absel-311	152	8	some	some	DET
absel-311	152	9	prior	prior	ADJ
absel-311	152	10	knowledge	knowledge	NOUN
absel-311	152	11	of	of	ADP
absel-311	152	12	accounting	accounting	NOUN
absel-311	152	13	(	(	PUNCT
absel-311	152	14	having	having	AUX
absel-311	152	15	had	have	AUX
absel-311	152	16	acquired	acquire	VERB
absel-311	152	17	this	this	PRON
absel-311	152	18	in	in	ADP
absel-311	152	19	university	university	NOUN
absel-311	152	20	or	or	CCONJ
absel-311	152	21	pre	pre	ADJ
absel-311	152	22	-	-	ADJ
absel-311	152	23	university	university	ADJ
absel-311	152	24	level	level	NOUN
absel-311	152	25	courses	course	NOUN
absel-311	152	26	)	)	PUNCT
absel-311	152	27	and	and	CCONJ
absel-311	152	28	has	have	AUX
absel-311	152	29	available	available	ADJ
absel-311	152	30	at	at	ADP
absel-311	152	31	the	the	DET
absel-311	152	32	beginning	beginning	NOUN
absel-311	152	33	of	of	ADP
absel-311	152	34	the	the	DET
absel-311	152	35	course	course	NOUN
absel-311	152	36	the	the	DET
absel-311	152	37	materials	material	NOUN
absel-311	152	38	and	and	CCONJ
absel-311	152	39	tools	tool	NOUN
absel-311	152	40	that	that	PRON
absel-311	152	41	will	will	AUX
absel-311	152	42	be	be	AUX
absel-311	152	43	used	use	VERB
absel-311	152	44	:	:	PUNCT
absel-311	152	45	the	the	DET
absel-311	152	46	training	training	NOUN
absel-311	152	47	manual	manual	NOUN
absel-311	152	48	for	for	ADP
absel-311	152	49	the	the	DET
absel-311	152	50	application	application	NOUN
absel-311	152	51	,	,	PUNCT
absel-311	152	52	the	the	DET
absel-311	152	53	simulation	simulation	NOUN
absel-311	152	54	software	software	PROPN
absel-311	152	55	,	,	PUNCT
absel-311	152	56	an	an	DET
absel-311	152	57	internet	internet	NOUN
absel-311	152	58	connection	connection	NOUN
absel-311	152	59	and	and	CCONJ
absel-311	152	60	access	access	NOUN
absel-311	152	61	to	to	ADP
absel-311	152	62	web	web	NOUN
absel-311	152	63	pages	page	NOUN
absel-311	152	64	containing	contain	VERB
absel-311	152	65	information	information	NOUN
absel-311	152	66	,	,	PUNCT
absel-311	152	67	videos	video	NOUN
absel-311	152	68	and	and	CCONJ
absel-311	152	69	examples	example	NOUN
absel-311	152	70	.	.	PUNCT
absel-311	153	1	215	215	NUM
absel-311	153	2	developments	development	NOUN
absel-311	153	3	in	in	ADP
absel-311	153	4	business	business	NOUN
absel-311	153	5	simulation	simulation	NOUN
absel-311	153	6	and	and	CCONJ
absel-311	153	7	experiential	experiential	ADJ
absel-311	153	8	learning	learning	NOUN
absel-311	153	9	,	,	PUNCT
absel-311	153	10	volume	volume	NOUN
absel-311	153	11	37	37	NUM
absel-311	153	12	,	,	PUNCT
absel-311	153	13	2010	2010	NUM
absel-311	153	14	distribution	distribution	NOUN
absel-311	153	15	of	of	ADP
absel-311	153	16	course	course	NOUN
absel-311	153	17	hours	hour	NOUN
absel-311	153	18	table	table	NOUN
absel-311	153	19	3	3	NUM
absel-311	153	20	introduction	introduction	NOUN
absel-311	153	21	to	to	ADP
absel-311	153	22	the	the	DET
absel-311	153	23	simulator	simulator	NOUN
absel-311	153	24	4	4	NUM
absel-311	153	25	simulation	simulation	NOUN
absel-311	153	26	tool	tool	NOUN
absel-311	153	27	2	2	NUM
absel-311	153	28	introduction	introduction	NOUN
absel-311	153	29	,	,	PUNCT
absel-311	153	30	design	design	NOUN
absel-311	153	31	and	and	CCONJ
absel-311	153	32	presentation	presentation	NOUN
absel-311	153	33	of	of	ADP
absel-311	153	34	conceptual	conceptual	ADJ
absel-311	153	35	maps	map	NOUN
absel-311	153	36	12	12	NUM
absel-311	153	37	business	business	NOUN
absel-311	153	38	simulation	simulation	NOUN
absel-311	153	39	exercises	exercise	VERB
absel-311	153	40	28	28	NUM
absel-311	153	41	oral	oral	ADJ
absel-311	153	42	presentation	presentation	NOUN
absel-311	153	43	2	2	NUM
absel-311	153	44	the	the	DET
absel-311	153	45	course	course	NOUN
absel-311	153	46	consists	consist	VERB
absel-311	153	47	of	of	ADP
absel-311	153	48	four	four	NUM
absel-311	153	49	parts	part	NOUN
absel-311	153	50	,	,	PUNCT
absel-311	153	51	throughout	throughout	ADP
absel-311	153	52	which	which	PRON
absel-311	153	53	various	various	ADJ
absel-311	153	54	training	training	NOUN
absel-311	153	55	modalities	modality	NOUN
absel-311	153	56	are	be	AUX
absel-311	153	57	used	use	VERB
absel-311	153	58	(	(	PUNCT
absel-311	153	59	class	class	NOUN
absel-311	153	60	lecture	lecture	NOUN
absel-311	153	61	,	,	PUNCT
absel-311	153	62	development	development	NOUN
absel-311	153	63	of	of	ADP
absel-311	153	64	conceptual	conceptual	ADJ
absel-311	153	65	maps	map	NOUN
absel-311	153	66	,	,	PUNCT
absel-311	153	67	problem	problem	NOUN
absel-311	153	68	-	-	PUNCT
absel-311	153	69	based	base	VERB
absel-311	153	70	learning	learning	NOUN
absel-311	153	71	,	,	PUNCT
absel-311	153	72	case	case	NOUN
absel-311	153	73	studies	study	NOUN
absel-311	153	74	and	and	CCONJ
absel-311	153	75	teamwork	teamwork	NOUN
absel-311	153	76	)	)	PUNCT
absel-311	153	77	.	.	PUNCT
absel-311	154	1	the	the	DET
absel-311	154	2	following	follow	VERB
absel-311	154	3	section	section	NOUN
absel-311	154	4	details	detail	VERB
absel-311	154	5	the	the	DET
absel-311	154	6	sequencing	sequencing	NOUN
absel-311	154	7	of	of	ADP
absel-311	154	8	activities	activity	NOUN
absel-311	154	9	and	and	CCONJ
absel-311	154	10	the	the	DET
absel-311	154	11	objectives	objective	NOUN
absel-311	154	12	associated	associate	VERB
absel-311	154	13	with	with	ADP
absel-311	154	14	each	each	DET
absel-311	154	15	one	one	NUM
absel-311	154	16	.	.	PUNCT
absel-311	155	1	content	content	NOUN
absel-311	155	2	sequencing	sequence	VERB
absel-311	155	3	the	the	DET
absel-311	155	4	first	first	ADJ
absel-311	155	5	part	part	NOUN
absel-311	155	6	of	of	ADP
absel-311	155	7	the	the	DET
absel-311	155	8	course	course	NOUN
absel-311	155	9	opens	open	VERB
absel-311	155	10	with	with	ADP
absel-311	155	11	a	a	DET
absel-311	155	12	presentation	presentation	NOUN
absel-311	155	13	of	of	ADP
absel-311	155	14	the	the	DET
absel-311	155	15	objectives	objective	NOUN
absel-311	155	16	,	,	PUNCT
absel-311	155	17	whose	whose	DET
absel-311	155	18	purpose	purpose	NOUN
absel-311	155	19	is	be	AUX
absel-311	155	20	to	to	PART
absel-311	155	21	inform	inform	VERB
absel-311	155	22	and	and	CCONJ
absel-311	155	23	familiarize	familiarize	VERB
absel-311	155	24	students	student	NOUN
absel-311	155	25	with	with	ADP
absel-311	155	26	the	the	DET
absel-311	155	27	concept	concept	NOUN
absel-311	155	28	of	of	ADP
absel-311	155	29	simulation	simulation	NOUN
absel-311	155	30	,	,	PUNCT
absel-311	155	31	placing	place	VERB
absel-311	155	32	special	special	ADJ
absel-311	155	33	emphasis	emphasis	NOUN
absel-311	155	34	on	on	ADP
absel-311	155	35	highlighting	highlight	VERB
absel-311	155	36	the	the	DET
absel-311	155	37	important	important	ADJ
absel-311	155	38	features	feature	NOUN
absel-311	155	39	and	and	CCONJ
absel-311	155	40	differences	difference	NOUN
absel-311	155	41	with	with	ADP
absel-311	155	42	respect	respect	NOUN
absel-311	155	43	to	to	ADP
absel-311	155	44	the	the	DET
absel-311	155	45	design	design	NOUN
absel-311	155	46	of	of	ADP
absel-311	155	47	a	a	DET
absel-311	155	48	business	business	NOUN
absel-311	155	49	plan	plan	NOUN
absel-311	155	50	.	.	PUNCT
absel-311	156	1	although	although	SCONJ
absel-311	156	2	some	some	DET
absel-311	156	3	aspects	aspect	NOUN
absel-311	156	4	may	may	AUX
absel-311	156	5	be	be	AUX
absel-311	156	6	the	the	DET
absel-311	156	7	same	same	ADJ
absel-311	156	8	,	,	PUNCT
absel-311	156	9	it	it	PRON
absel-311	156	10	is	be	AUX
absel-311	156	11	not	not	PART
absel-311	156	12	always	always	ADV
absel-311	156	13	the	the	DET
absel-311	156	14	case	case	NOUN
absel-311	156	15	.	.	PUNCT
absel-311	157	1	with	with	ADP
absel-311	157	2	the	the	DET
absel-311	157	3	help	help	NOUN
absel-311	157	4	of	of	ADP
absel-311	157	5	slides	slide	NOUN
absel-311	157	6	and	and	CCONJ
absel-311	157	7	audiovisual	audiovisual	ADJ
absel-311	157	8	materials	material	NOUN
absel-311	157	9	,	,	PUNCT
absel-311	157	10	the	the	DET
absel-311	157	11	teacher	teacher	NOUN
absel-311	157	12	uses	use	VERB
absel-311	157	13	traditional	traditional	ADJ
absel-311	157	14	class	class	NOUN
absel-311	157	15	lecture	lecture	NOUN
absel-311	157	16	to	to	PART
absel-311	157	17	present	present	VERB
absel-311	157	18	the	the	DET
absel-311	157	19	information	information	NOUN
absel-311	157	20	.	.	PUNCT
absel-311	158	1	many	many	ADJ
absel-311	158	2	students	student	NOUN
absel-311	158	3	are	be	AUX
absel-311	158	4	being	be	AUX
absel-311	158	5	introduced	introduce	VERB
absel-311	158	6	to	to	ADP
absel-311	158	7	this	this	DET
absel-311	158	8	concept	concept	NOUN
absel-311	158	9	for	for	ADP
absel-311	158	10	the	the	DET
absel-311	158	11	first	first	ADJ
absel-311	158	12	time	time	NOUN
absel-311	158	13	,	,	PUNCT
absel-311	158	14	and	and	CCONJ
absel-311	158	15	from	from	ADP
absel-311	158	16	a	a	DET
absel-311	158	17	practical	practical	ADJ
absel-311	158	18	perspective	perspective	NOUN
absel-311	158	19	it	it	PRON
absel-311	158	20	is	be	AUX
absel-311	158	21	necessary	necessary	ADJ
absel-311	158	22	to	to	PART
absel-311	158	23	underpin	underpin	VERB
absel-311	158	24	the	the	DET
absel-311	158	25	discussion	discussion	NOUN
absel-311	158	26	with	with	ADP
absel-311	158	27	some	some	DET
absel-311	158	28	background	background	NOUN
absel-311	158	29	about	about	ADP
absel-311	158	30	what	what	PRON
absel-311	158	31	a	a	DET
absel-311	158	32	simulation	simulation	NOUN
absel-311	158	33	is	be	AUX
absel-311	158	34	,	,	PUNCT
absel-311	158	35	and	and	CCONJ
absel-311	158	36	what	what	PRON
absel-311	158	37	it	it	PRON
absel-311	158	38	is	be	AUX
absel-311	158	39	not	not	PART
absel-311	158	40	,	,	PUNCT
absel-311	158	41	as	as	ADV
absel-311	158	42	well	well	ADV
absel-311	158	43	as	as	ADP
absel-311	158	44	to	to	PART
absel-311	158	45	introduce	introduce	VERB
absel-311	158	46	the	the	DET
absel-311	158	47	different	different	ADJ
absel-311	158	48	types	type	NOUN
absel-311	158	49	of	of	ADP
absel-311	158	50	simulation	simulation	NOUN
absel-311	158	51	that	that	PRON
absel-311	158	52	can	can	AUX
absel-311	158	53	be	be	AUX
absel-311	158	54	carried	carry	VERB
absel-311	158	55	out	out	ADP
absel-311	158	56	within	within	ADP
absel-311	158	57	the	the	DET
absel-311	158	58	economic	economic	ADJ
absel-311	158	59	,	,	PUNCT
absel-311	158	60	financial	financial	ADJ
absel-311	158	61	and	and	CCONJ
absel-311	158	62	accounting	accounting	NOUN
absel-311	158	63	functions	function	NOUN
absel-311	158	64	of	of	ADP
absel-311	158	65	a	a	DET
absel-311	158	66	business	business	NOUN
absel-311	158	67	.	.	PUNCT
absel-311	159	1	in	in	ADP
absel-311	159	2	the	the	DET
absel-311	159	3	next	next	ADJ
absel-311	159	4	section	section	NOUN
absel-311	159	5	,	,	PUNCT
absel-311	159	6	the	the	DET
absel-311	159	7	student	student	NOUN
absel-311	159	8	works	work	VERB
absel-311	159	9	with	with	ADP
absel-311	159	10	the	the	DET
absel-311	159	11	simulation	simulation	NOUN
absel-311	159	12	tool	tool	NOUN
absel-311	159	13	with	with	ADP
absel-311	159	14	the	the	DET
absel-311	159	15	help	help	NOUN
absel-311	159	16	of	of	ADP
absel-311	159	17	informational	informational	ADJ
absel-311	159	18	video	video	NOUN
absel-311	159	19	tutorials	tutorial	NOUN
absel-311	159	20	(	(	PUNCT
absel-311	159	21	downloadable	downloadable	ADJ
absel-311	159	22	from	from	ADP
absel-311	159	23	the	the	DET
absel-311	159	24	internet	internet	NOUN
absel-311	159	25	:	:	PUNCT
absel-311	159	26	http://www.simul-e.net	http://www.simul-e.net	ADJ
absel-311	159	27	)	)	PUNCT
absel-311	159	28	.	.	PUNCT
absel-311	160	1	these	these	DET
absel-311	160	2	videos	video	NOUN
absel-311	160	3	are	be	AUX
absel-311	160	4	interactive	interactive	ADJ
absel-311	160	5	and	and	CCONJ
absel-311	160	6	require	require	VERB
absel-311	160	7	the	the	DET
absel-311	160	8	student	student	NOUN
absel-311	160	9	to	to	PART
absel-311	160	10	actively	actively	ADV
absel-311	160	11	participate	participate	VERB
absel-311	160	12	as	as	SCONJ
absel-311	160	13	they	they	PRON
absel-311	160	14	progress	progress	VERB
absel-311	160	15	through	through	ADP
absel-311	160	16	the	the	DET
absel-311	160	17	explanation	explanation	NOUN
absel-311	160	18	of	of	ADP
absel-311	160	19	the	the	DET
absel-311	160	20	basic	basic	ADJ
absel-311	160	21	functions	function	NOUN
absel-311	160	22	of	of	ADP
absel-311	160	23	the	the	DET
absel-311	160	24	simulator	simulator	NOUN
absel-311	160	25	.	.	PUNCT
absel-311	161	1	this	this	DET
absel-311	161	2	second	second	ADJ
absel-311	161	3	part	part	NOUN
absel-311	161	4	can	can	AUX
absel-311	161	5	be	be	AUX
absel-311	161	6	completed	complete	VERB
absel-311	161	7	in	in	ADP
absel-311	161	8	two	two	NUM
absel-311	161	9	hours	hour	NOUN
absel-311	161	10	and	and	CCONJ
absel-311	161	11	can	can	AUX
absel-311	161	12	be	be	AUX
absel-311	161	13	done	do	VERB
absel-311	161	14	either	either	CCONJ
absel-311	161	15	at	at	ADP
absel-311	161	16	home	home	NOUN
absel-311	161	17	,	,	PUNCT
absel-311	161	18	or	or	CCONJ
absel-311	161	19	in	in	ADP
absel-311	161	20	the	the	DET
absel-311	161	21	classroom	classroom	NOUN
absel-311	161	22	,	,	PUNCT
absel-311	161	23	depending	depend	VERB
absel-311	161	24	on	on	ADP
absel-311	161	25	how	how	SCONJ
absel-311	161	26	the	the	DET
absel-311	161	27	course	course	NOUN
absel-311	161	28	is	be	AUX
absel-311	161	29	organized	organize	VERB
absel-311	161	30	.	.	PUNCT
absel-311	162	1	in	in	ADP
absel-311	162	2	any	any	DET
absel-311	162	3	case	case	NOUN
absel-311	162	4	,	,	PUNCT
absel-311	162	5	these	these	DET
absel-311	162	6	tutorials	tutorial	NOUN
absel-311	162	7	ensure	ensure	VERB
absel-311	162	8	that	that	SCONJ
absel-311	162	9	the	the	DET
absel-311	162	10	student	student	NOUN
absel-311	162	11	has	have	VERB
absel-311	162	12	a	a	DET
absel-311	162	13	readily	readily	ADV
absel-311	162	14	available	available	ADJ
absel-311	162	15	source	source	NOUN
absel-311	162	16	of	of	ADP
absel-311	162	17	information	information	NOUN
absel-311	162	18	to	to	PART
absel-311	162	19	turn	turn	VERB
absel-311	162	20	to	to	ADP
absel-311	162	21	at	at	ADP
absel-311	162	22	any	any	DET
absel-311	162	23	time	time	NOUN
absel-311	162	24	after	after	ADP
absel-311	162	25	the	the	DET
absel-311	162	26	lesson	lesson	NOUN
absel-311	162	27	.	.	PUNCT
absel-311	163	1	answers	answer	NOUN
absel-311	163	2	to	to	ADP
absel-311	163	3	many	many	ADJ
absel-311	163	4	of	of	ADP
absel-311	163	5	the	the	DET
absel-311	163	6	doubts	doubt	NOUN
absel-311	163	7	raised	raise	VERB
absel-311	163	8	by	by	ADP
absel-311	163	9	the	the	DET
absel-311	163	10	use	use	NOUN
absel-311	163	11	of	of	ADP
absel-311	163	12	the	the	DET
absel-311	163	13	simulator	simulator	NOUN
absel-311	163	14	are	be	AUX
absel-311	163	15	usually	usually	ADV
absel-311	163	16	found	find	VERB
absel-311	163	17	in	in	ADP
absel-311	163	18	the	the	DET
absel-311	163	19	accompanying	accompanying	ADJ
absel-311	163	20	manual	manual	NOUN
absel-311	163	21	,	,	PUNCT
absel-311	163	22	but	but	CCONJ
absel-311	163	23	email	email	NOUN
absel-311	163	24	may	may	AUX
absel-311	163	25	also	also	ADV
absel-311	163	26	be	be	AUX
absel-311	163	27	used	use	VERB
absel-311	163	28	to	to	PART
absel-311	163	29	help	help	VERB
absel-311	163	30	immediately	immediately	ADV
absel-311	163	31	clarify	clarify	VERB
absel-311	163	32	any	any	DET
absel-311	163	33	minor	minor	ADJ
absel-311	163	34	gaps	gap	NOUN
absel-311	163	35	in	in	ADP
absel-311	163	36	understanding	understanding	NOUN
absel-311	163	37	that	that	PRON
absel-311	163	38	may	may	AUX
absel-311	163	39	arise	arise	VERB
absel-311	163	40	.	.	PUNCT
absel-311	164	1	once	once	SCONJ
absel-311	164	2	the	the	DET
absel-311	164	3	student	student	NOUN
absel-311	164	4	knows	know	VERB
absel-311	164	5	the	the	DET
absel-311	164	6	overall	overall	ADJ
absel-311	164	7	objectives	objective	NOUN
absel-311	164	8	and	and	CCONJ
absel-311	164	9	has	have	VERB
absel-311	164	10	a	a	DET
absel-311	164	11	basic	basic	ADJ
absel-311	164	12	understanding	understanding	NOUN
absel-311	164	13	of	of	ADP
absel-311	164	14	how	how	SCONJ
absel-311	164	15	the	the	DET
absel-311	164	16	simulation	simulation	NOUN
absel-311	164	17	software	software	NOUN
absel-311	164	18	works	work	VERB
absel-311	164	19	,	,	PUNCT
absel-311	164	20	a	a	DET
absel-311	164	21	brief	brief	ADJ
absel-311	164	22	example	example	NOUN
absel-311	164	23	is	be	AUX
absel-311	164	24	presented	present	VERB
absel-311	164	25	that	that	SCONJ
absel-311	164	26	shows	show	VERB
absel-311	164	27	students	student	NOUN
absel-311	164	28	how	how	SCONJ
absel-311	164	29	to	to	PART
absel-311	164	30	establish	establish	VERB
absel-311	164	31	relationships	relationship	NOUN
absel-311	164	32	between	between	ADP
absel-311	164	33	economic	economic	ADJ
absel-311	164	34	and	and	CCONJ
absel-311	164	35	financial	financial	ADJ
absel-311	164	36	variables	variable	NOUN
absel-311	164	37	that	that	PRON
absel-311	164	38	are	be	AUX
absel-311	164	39	at	at	ADP
absel-311	164	40	the	the	DET
absel-311	164	41	heart	heart	NOUN
absel-311	164	42	of	of	ADP
absel-311	164	43	any	any	DET
absel-311	164	44	business	business	NOUN
absel-311	164	45	.	.	PUNCT
absel-311	165	1	the	the	DET
absel-311	165	2	objective	objective	NOUN
absel-311	165	3	of	of	ADP
absel-311	165	4	this	this	DET
absel-311	165	5	third	third	ADJ
absel-311	165	6	section	section	NOUN
absel-311	165	7	is	be	AUX
absel-311	165	8	,	,	PUNCT
absel-311	165	9	therefore	therefore	ADV
absel-311	165	10	,	,	PUNCT
absel-311	165	11	to	to	PART
absel-311	165	12	recognize	recognize	VERB
absel-311	165	13	the	the	DET
absel-311	165	14	relationships	relationship	NOUN
absel-311	165	15	between	between	ADP
absel-311	165	16	cause	cause	NOUN
absel-311	165	17	and	and	CCONJ
absel-311	165	18	effect	effect	NOUN
absel-311	165	19	in	in	ADP
absel-311	165	20	relation	relation	NOUN
absel-311	165	21	to	to	ADP
absel-311	165	22	the	the	DET
absel-311	165	23	development	development	NOUN
absel-311	165	24	of	of	ADP
absel-311	165	25	economic	economic	ADJ
absel-311	165	26	variables	variable	NOUN
absel-311	165	27	of	of	ADP
absel-311	165	28	the	the	DET
absel-311	165	29	business	business	NOUN
absel-311	165	30	and	and	CCONJ
absel-311	165	31	to	to	PART
absel-311	165	32	acquire	acquire	VERB
absel-311	165	33	a	a	DET
absel-311	165	34	sound	sound	ADJ
absel-311	165	35	relational	relational	ADJ
absel-311	165	36	ability	ability	NOUN
absel-311	165	37	relative	relative	ADJ
absel-311	165	38	to	to	ADP
absel-311	165	39	the	the	DET
absel-311	165	40	development	development	NOUN
absel-311	165	41	of	of	ADP
absel-311	165	42	the	the	DET
absel-311	165	43	financial	financial	ADJ
absel-311	165	44	side	side	NOUN
absel-311	165	45	of	of	ADP
absel-311	165	46	a	a	DET
absel-311	165	47	business	business	NOUN
absel-311	165	48	.	.	PUNCT
absel-311	166	1	this	this	PRON
absel-311	166	2	is	be	AUX
absel-311	166	3	a	a	DET
absel-311	166	4	progression	progression	NOUN
absel-311	166	5	of	of	ADP
absel-311	166	6	three	three	NUM
absel-311	166	7	parts	part	NOUN
absel-311	166	8	;	;	PUNCT
absel-311	166	9	first	first	ADV
absel-311	166	10	,	,	PUNCT
absel-311	166	11	the	the	DET
absel-311	166	12	teacher	teacher	NOUN
absel-311	166	13	gives	give	VERB
absel-311	166	14	an	an	DET
absel-311	166	15	overview	overview	NOUN
absel-311	166	16	to	to	PART
absel-311	166	17	guide	guide	VERB
absel-311	166	18	students	student	NOUN
absel-311	166	19	in	in	ADP
absel-311	166	20	how	how	SCONJ
absel-311	166	21	to	to	PART
absel-311	166	22	develop	develop	VERB
absel-311	166	23	conceptual	conceptual	ADJ
absel-311	166	24	maps	map	NOUN
absel-311	166	25	,	,	PUNCT
absel-311	166	26	then	then	ADV
absel-311	166	27	students	student	NOUN
absel-311	166	28	work	work	VERB
absel-311	166	29	together	together	ADV
absel-311	166	30	in	in	ADP
absel-311	166	31	groups	group	NOUN
absel-311	166	32	to	to	PART
absel-311	166	33	elaborate	elaborate	VERB
absel-311	166	34	their	their	PRON
absel-311	166	35	maps	map	NOUN
absel-311	166	36	,	,	PUNCT
absel-311	166	37	and	and	CCONJ
absel-311	166	38	finally	finally	ADV
absel-311	166	39	,	,	PUNCT
absel-311	166	40	the	the	DET
absel-311	166	41	groups	group	NOUN
absel-311	166	42	present	present	VERB
absel-311	166	43	their	their	PRON
absel-311	166	44	work	work	NOUN
absel-311	166	45	in	in	ADP
absel-311	166	46	class	class	NOUN
absel-311	166	47	.	.	PUNCT
absel-311	167	1	the	the	DET
absel-311	167	2	teachers	teacher	NOUN
absel-311	167	3	’	'	PUNCT
absel-311	167	4	presentation	presentation	NOUN
absel-311	167	5	is	be	AUX
absel-311	167	6	carried	carry	VERB
absel-311	167	7	out	out	ADP
absel-311	167	8	with	with	ADP
absel-311	167	9	the	the	DET
absel-311	167	10	help	help	NOUN
absel-311	167	11	of	of	ADP
absel-311	167	12	the	the	DET
absel-311	167	13	simulator	simulator	NOUN
absel-311	167	14	.	.	PUNCT
absel-311	168	1	first	first	ADV
absel-311	168	2	from	from	ADP
absel-311	168	3	a	a	DET
absel-311	168	4	theoretical	theoretical	ADJ
absel-311	168	5	perspective	perspective	NOUN
absel-311	168	6	,	,	PUNCT
absel-311	168	7	and	and	CCONJ
absel-311	168	8	then	then	ADV
absel-311	168	9	shown	show	VERB
absel-311	168	10	numerically	numerically	ADV
absel-311	168	11	,	,	PUNCT
absel-311	168	12	for	for	ADP
absel-311	168	13	example	example	NOUN
absel-311	168	14	,	,	PUNCT
absel-311	168	15	that	that	SCONJ
absel-311	168	16	an	an	DET
absel-311	168	17	increase	increase	NOUN
absel-311	168	18	in	in	ADP
absel-311	168	19	the	the	DET
absel-311	168	20	average	average	ADJ
absel-311	168	21	payment	payment	NOUN
absel-311	168	22	period	period	NOUN
absel-311	168	23	has	have	VERB
absel-311	168	24	consequences	consequence	NOUN
absel-311	168	25	on	on	ADP
absel-311	168	26	a	a	DET
absel-311	168	27	wide	wide	ADJ
absel-311	168	28	range	range	NOUN
absel-311	168	29	of	of	ADP
absel-311	168	30	variables	variable	NOUN
absel-311	168	31	reported	report	VERB
absel-311	168	32	in	in	ADP
absel-311	168	33	the	the	DET
absel-311	168	34	financial	financial	ADJ
absel-311	168	35	statements	statement	NOUN
absel-311	168	36	and	and	CCONJ
absel-311	168	37	in	in	ADP
absel-311	168	38	some	some	DET
absel-311	168	39	ratios	ratio	NOUN
absel-311	168	40	.	.	PUNCT
absel-311	169	1	students	student	NOUN
absel-311	169	2	are	be	AUX
absel-311	169	3	then	then	ADV
absel-311	169	4	divided	divide	VERB
absel-311	169	5	into	into	ADP
absel-311	169	6	groups	group	NOUN
absel-311	169	7	,	,	PUNCT
absel-311	169	8	in	in	ADP
absel-311	169	9	which	which	PRON
absel-311	169	10	they	they	PRON
absel-311	169	11	will	will	AUX
absel-311	169	12	reflect	reflect	VERB
absel-311	169	13	and	and	CCONJ
absel-311	169	14	discuss	discuss	VERB
absel-311	169	15	the	the	DET
absel-311	169	16	causal	causal	ADJ
absel-311	169	17	relationships	relationship	NOUN
absel-311	169	18	between	between	ADP
absel-311	169	19	economic	economic	ADJ
absel-311	169	20	decisions	decision	NOUN
absel-311	169	21	and	and	CCONJ
absel-311	169	22	the	the	DET
absel-311	169	23	variables	variable	NOUN
absel-311	169	24	that	that	PRON
absel-311	169	25	result	result	VERB
absel-311	169	26	.	.	PUNCT
absel-311	170	1	when	when	SCONJ
absel-311	170	2	the	the	DET
absel-311	170	3	application	application	NOUN
absel-311	170	4	is	be	AUX
absel-311	170	5	incorporated	incorporate	VERB
absel-311	170	6	into	into	ADP
absel-311	170	7	the	the	DET
absel-311	170	8	lesson	lesson	NOUN
absel-311	170	9	,	,	PUNCT
absel-311	170	10	it	it	PRON
absel-311	170	11	is	be	AUX
absel-311	170	12	usually	usually	ADV
absel-311	170	13	well	well	ADV
absel-311	170	14	received	receive	VERB
absel-311	170	15	and	and	CCONJ
absel-311	170	16	offers	offer	VERB
absel-311	170	17	little	little	ADJ
absel-311	170	18	difficulty	difficulty	NOUN
absel-311	170	19	for	for	SCONJ
absel-311	170	20	the	the	DET
absel-311	170	21	student	student	NOUN
absel-311	170	22	to	to	PART
absel-311	170	23	operate	operate	VERB
absel-311	170	24	.	.	PUNCT
absel-311	171	1	in	in	ADP
absel-311	171	2	fact	fact	NOUN
absel-311	171	3	,	,	PUNCT
absel-311	171	4	because	because	SCONJ
absel-311	171	5	it	it	PRON
absel-311	171	6	is	be	AUX
absel-311	171	7	simple	simple	ADJ
absel-311	171	8	to	to	PART
absel-311	171	9	obtain	obtain	VERB
absel-311	171	10	numerical	numerical	ADJ
absel-311	171	11	results	result	NOUN
absel-311	171	12	and	and	CCONJ
absel-311	171	13	graphics	graphic	NOUN
absel-311	171	14	,	,	PUNCT
absel-311	171	15	based	base	VERB
absel-311	171	16	on	on	ADP
absel-311	171	17	the	the	DET
absel-311	171	18	decisions	decision	NOUN
absel-311	171	19	taken	take	VERB
absel-311	171	20	(	(	PUNCT
absel-311	171	21	albeit	albeit	SCONJ
absel-311	171	22	partial	partial	ADJ
absel-311	171	23	)	)	PUNCT
absel-311	171	24	,	,	PUNCT
absel-311	171	25	and	and	CCONJ
absel-311	171	26	with	with	ADP
absel-311	171	27	those	those	PRON
absel-311	171	28	that	that	PRON
absel-311	171	29	test	test	VERB
absel-311	171	30	the	the	DET
absel-311	171	31	functionality	functionality	NOUN
absel-311	171	32	of	of	ADP
absel-311	171	33	the	the	DET
absel-311	171	34	simulator	simulator	NOUN
absel-311	171	35	,	,	PUNCT
absel-311	171	36	it	it	PRON
absel-311	171	37	creates	create	VERB
absel-311	171	38	expectations	expectation	NOUN
absel-311	171	39	that	that	PRON
absel-311	171	40	allow	allow	VERB
absel-311	171	41	students	student	NOUN
absel-311	171	42	to	to	PART
absel-311	171	43	ease	ease	VERB
absel-311	171	44	into	into	ADP
absel-311	171	45	the	the	DET
absel-311	171	46	learning	learning	NOUN
absel-311	171	47	process	process	NOUN
absel-311	171	48	in	in	ADP
absel-311	171	49	an	an	DET
absel-311	171	50	almost	almost	ADV
absel-311	171	51	imperceptible	imperceptible	ADJ
absel-311	171	52	way	way	NOUN
absel-311	171	53	.	.	PUNCT
absel-311	172	1	the	the	DET
absel-311	172	2	work	work	NOUN
absel-311	172	3	of	of	ADP
absel-311	172	4	the	the	DET
absel-311	172	5	students	student	NOUN
absel-311	172	6	is	be	AUX
absel-311	172	7	to	to	PART
absel-311	172	8	discuss	discuss	VERB
absel-311	172	9	and	and	CCONJ
absel-311	172	10	solve	solve	VERB
absel-311	172	11	questions	question	NOUN
absel-311	172	12	and	and	CCONJ
absel-311	172	13	exercises	exercise	NOUN
absel-311	172	14	that	that	PRON
absel-311	172	15	delve	delve	VERB
absel-311	172	16	into	into	ADP
absel-311	172	17	the	the	DET
absel-311	172	18	establishment	establishment	NOUN
absel-311	172	19	of	of	ADP
absel-311	172	20	causal	causal	ADJ
absel-311	172	21	relationships	relationship	NOUN
absel-311	172	22	between	between	ADP
absel-311	172	23	the	the	DET
absel-311	172	24	decisions	decision	NOUN
absel-311	172	25	and	and	CCONJ
absel-311	172	26	the	the	DET
absel-311	172	27	economic	economic	ADJ
absel-311	172	28	and	and	CCONJ
absel-311	172	29	financial	financial	ADJ
absel-311	172	30	variables	variable	NOUN
absel-311	172	31	.	.	PUNCT
absel-311	173	1	this	this	DET
absel-311	173	2	work	work	NOUN
absel-311	173	3	uses	use	VERB
absel-311	173	4	the	the	DET
absel-311	173	5	criteria	criterion	NOUN
absel-311	173	6	for	for	ADP
absel-311	173	7	the	the	DET
absel-311	173	8	design	design	NOUN
absel-311	173	9	of	of	ADP
absel-311	173	10	conceptual	conceptual	ADJ
absel-311	173	11	maps	map	NOUN
absel-311	173	12	as	as	ADP
absel-311	173	13	in	in	ADP
absel-311	173	14	cañas	cañas	NOUN
absel-311	173	15	and	and	CCONJ
absel-311	173	16	novak	novak	PROPN
absel-311	173	17	(	(	PUNCT
absel-311	173	18	2006	2006	NUM
absel-311	173	19	)	)	PUNCT
absel-311	173	20	.	.	PUNCT
absel-311	174	1	the	the	DET
absel-311	174	2	questions	question	NOUN
absel-311	174	3	are	be	AUX
absel-311	174	4	similar	similar	ADJ
absel-311	174	5	to	to	ADP
absel-311	174	6	those	those	PRON
absel-311	174	7	previously	previously	ADV
absel-311	174	8	discussed	discuss	VERB
absel-311	174	9	in	in	ADP
absel-311	174	10	class	class	NOUN
absel-311	174	11	that	that	PRON
absel-311	174	12	have	have	AUX
absel-311	174	13	arisen	arise	VERB
absel-311	174	14	from	from	ADP
absel-311	174	15	the	the	DET
absel-311	174	16	presentation	presentation	NOUN
absel-311	174	17	made	make	VERB
absel-311	174	18	by	by	ADP
absel-311	174	19	the	the	DET
absel-311	174	20	teacher	teacher	NOUN
absel-311	174	21	.	.	PUNCT
absel-311	175	1	for	for	ADP
absel-311	175	2	example	example	NOUN
absel-311	175	3	,	,	PUNCT
absel-311	175	4	what	what	PRON
absel-311	175	5	are	be	AUX
absel-311	175	6	the	the	DET
absel-311	175	7	consequences	consequence	NOUN
absel-311	175	8	on	on	ADP
absel-311	175	9	shareholders	shareholder	NOUN
absel-311	175	10	equity	equity	NOUN
absel-311	175	11	and	and	CCONJ
absel-311	175	12	for	for	SCONJ
absel-311	175	13	investors	investor	NOUN
absel-311	175	14	to	to	PART
absel-311	175	15	get	get	VERB
absel-311	175	16	a	a	DET
absel-311	175	17	loan	loan	NOUN
absel-311	175	18	for	for	ADP
absel-311	175	19	the	the	DET
absel-311	175	20	business	business	NOUN
absel-311	175	21	?	?	PUNCT
absel-311	176	1	or	or	CCONJ
absel-311	176	2	,	,	PUNCT
absel-311	176	3	if	if	SCONJ
absel-311	176	4	the	the	DET
absel-311	176	5	company	company	NOUN
absel-311	176	6	carries	carry	VERB
absel-311	176	7	out	out	ADP
absel-311	176	8	a	a	DET
absel-311	176	9	capital	capital	NOUN
absel-311	176	10	increase	increase	NOUN
absel-311	176	11	by	by	ADP
absel-311	176	12	converting	convert	VERB
absel-311	176	13	retained	retain	VERB
absel-311	176	14	earnings	earning	NOUN
absel-311	176	15	,	,	PUNCT
absel-311	176	16	does	do	AUX
absel-311	176	17	it	it	PRON
absel-311	176	18	increase	increase	VERB
absel-311	176	19	liquidity	liquidity	NOUN
absel-311	176	20	?	?	PUNCT
absel-311	177	1	what	what	PRON
absel-311	177	2	is	be	AUX
absel-311	177	3	the	the	DET
absel-311	177	4	effect	effect	NOUN
absel-311	177	5	on	on	ADP
absel-311	177	6	solvency	solvency	NOUN
absel-311	177	7	?	?	PUNCT
absel-311	178	1	the	the	DET
absel-311	178	2	answers	answer	NOUN
absel-311	178	3	are	be	AUX
absel-311	178	4	expected	expect	VERB
absel-311	178	5	to	to	PART
absel-311	178	6	be	be	AUX
absel-311	178	7	concrete	concrete	ADJ
absel-311	178	8	:	:	PUNCT
absel-311	178	9	an	an	DET
absel-311	178	10	increase	increase	NOUN
absel-311	178	11	in	in	ADP
absel-311	178	12	cash	cash	NOUN
absel-311	178	13	flow	flow	NOUN
absel-311	178	14	and	and	CCONJ
absel-311	178	15	therefore	therefore	ADV
absel-311	178	16	in	in	ADP
absel-311	178	17	the	the	DET
absel-311	178	18	liquidity	liquidity	NOUN
absel-311	178	19	ratio	ratio	NOUN
absel-311	178	20	,	,	PUNCT
absel-311	178	21	or	or	CCONJ
absel-311	178	22	an	an	DET
absel-311	178	23	affect	affect	NOUN
absel-311	178	24	on	on	ADP
absel-311	178	25	equity	equity	NOUN
absel-311	178	26	,	,	PUNCT
absel-311	178	27	that	that	PRON
absel-311	178	28	increases	increase	VERB
absel-311	178	29	but	but	CCONJ
absel-311	178	30	does	do	AUX
absel-311	178	31	not	not	PART
absel-311	178	32	impact	impact	VERB
absel-311	178	33	cash	cash	NOUN
absel-311	178	34	flow	flow	NOUN
absel-311	178	35	and	and	CCONJ
absel-311	178	36	therefore	therefore	ADV
absel-311	178	37	does	do	AUX
absel-311	178	38	not	not	PART
absel-311	178	39	change	change	VERB
absel-311	178	40	the	the	DET
absel-311	178	41	liquidity	liquidity	NOUN
absel-311	178	42	and	and	CCONJ
absel-311	178	43	in	in	ADP
absel-311	178	44	this	this	DET
absel-311	178	45	case	case	NOUN
absel-311	178	46	,	,	PUNCT
absel-311	178	47	neither	neither	CCONJ
absel-311	178	48	the	the	DET
absel-311	178	49	solvency	solvency	NOUN
absel-311	178	50	...	...	PUNCT
absel-311	178	51	and	and	CCONJ
absel-311	178	52	so	so	ADV
absel-311	178	53	on	on	ADV
absel-311	178	54	until	until	SCONJ
absel-311	178	55	all	all	DET
absel-311	178	56	consequences	consequence	NOUN
absel-311	178	57	are	be	AUX
absel-311	178	58	exhausted	exhausted	ADJ
absel-311	178	59	.	.	PUNCT
absel-311	179	1	if	if	SCONJ
absel-311	179	2	the	the	DET
absel-311	179	3	group	group	NOUN
absel-311	179	4	meetings	meeting	NOUN
absel-311	179	5	are	be	AUX
absel-311	179	6	conducted	conduct	VERB
absel-311	179	7	in	in	ADP
absel-311	179	8	class	class	NOUN
absel-311	179	9	,	,	PUNCT
absel-311	179	10	the	the	DET
absel-311	179	11	teacher	teacher	NOUN
absel-311	179	12	usually	usually	ADV
absel-311	179	13	takes	take	VERB
absel-311	179	14	part	part	NOUN
absel-311	179	15	to	to	PART
absel-311	179	16	guide	guide	VERB
absel-311	179	17	and	and	CCONJ
absel-311	179	18	evaluate	evaluate	VERB
absel-311	179	19	the	the	DET
absel-311	179	20	participation	participation	NOUN
absel-311	179	21	of	of	ADP
absel-311	179	22	each	each	DET
absel-311	179	23	member	member	NOUN
absel-311	179	24	of	of	ADP
absel-311	179	25	the	the	DET
absel-311	179	26	group	group	NOUN
absel-311	179	27	in	in	ADP
absel-311	179	28	the	the	DET
absel-311	179	29	discussions	discussion	NOUN
absel-311	179	30	.	.	PUNCT
absel-311	180	1	three	three	NUM
absel-311	180	2	facts	fact	NOUN
absel-311	180	3	should	should	AUX
absel-311	180	4	be	be	AUX
absel-311	180	5	taken	take	VERB
absel-311	180	6	into	into	ADP
absel-311	180	7	account	account	NOUN
absel-311	180	8	:	:	PUNCT
absel-311	180	9	first	first	ADV
absel-311	180	10	,	,	PUNCT
absel-311	180	11	the	the	DET
absel-311	180	12	student	student	NOUN
absel-311	180	13	will	will	AUX
absel-311	180	14	not	not	PART
absel-311	180	15	necessarily	necessarily	ADV
absel-311	180	16	know	know	VERB
absel-311	180	17	in	in	ADP
absel-311	180	18	detail	detail	NOUN
absel-311	180	19	the	the	DET
absel-311	180	20	concepts	concept	NOUN
absel-311	180	21	contained	contain	VERB
absel-311	180	22	in	in	ADP
absel-311	180	23	these	these	DET
absel-311	180	24	questions	question	NOUN
absel-311	180	25	,	,	PUNCT
absel-311	180	26	which	which	PRON
absel-311	180	27	will	will	AUX
absel-311	180	28	require	require	VERB
absel-311	180	29	him	he	PRON
absel-311	180	30	to	to	PART
absel-311	180	31	seek	seek	VERB
absel-311	180	32	information	information	NOUN
absel-311	180	33	(	(	PUNCT
absel-311	180	34	from	from	ADP
absel-311	180	35	the	the	DET
absel-311	180	36	references	reference	NOUN
absel-311	180	37	given	give	VERB
absel-311	180	38	in	in	ADP
absel-311	180	39	the	the	DET
absel-311	180	40	class	class	NOUN
absel-311	180	41	materials	material	NOUN
absel-311	180	42	or	or	CCONJ
absel-311	180	43	from	from	ADP
absel-311	180	44	additional	additional	ADJ
absel-311	180	45	material	material	NOUN
absel-311	180	46	)	)	PUNCT
absel-311	180	47	,	,	PUNCT
absel-311	180	48	second	second	ADV
absel-311	180	49	,	,	PUNCT
absel-311	180	50	the	the	DET
absel-311	180	51	response	response	NOUN
absel-311	180	52	should	should	AUX
absel-311	180	53	be	be	AUX
absel-311	180	54	formulated	formulate	VERB
absel-311	180	55	in	in	ADP
absel-311	180	56	terms	term	NOUN
absel-311	180	57	of	of	ADP
absel-311	180	58	causality	causality	NOUN
absel-311	180	59	,	,	PUNCT
absel-311	180	60	which	which	PRON
absel-311	180	61	requires	require	VERB
absel-311	180	62	the	the	DET
absel-311	180	63	student	student	NOUN
absel-311	180	64	to	to	PART
absel-311	180	65	develop	develop	VERB
absel-311	180	66	graphs	graph	NOUN
absel-311	180	67	and	and	CCONJ
absel-311	180	68	conceptual	conceptual	ADJ
absel-311	180	69	maps	map	NOUN
absel-311	180	70	that	that	PRON
absel-311	180	71	relate	relate	VERB
absel-311	180	72	both	both	DET
absel-311	180	73	input	input	NOUN
absel-311	180	74	variables	variable	NOUN
absel-311	180	75	(	(	PUNCT
absel-311	180	76	or	or	CCONJ
absel-311	180	77	decisions	decision	NOUN
absel-311	180	78	)	)	PUNCT
absel-311	180	79	and	and	CCONJ
absel-311	180	80	the	the	DET
absel-311	180	81	output	output	NOUN
absel-311	180	82	variables	variable	NOUN
absel-311	180	83	affected	affect	VERB
absel-311	180	84	by	by	ADP
absel-311	180	85	the	the	DET
absel-311	180	86	transaction	transaction	NOUN
absel-311	180	87	,	,	PUNCT
absel-311	180	88	and	and	CCONJ
absel-311	180	89	three	three	NUM
absel-311	180	90	,	,	PUNCT
absel-311	180	91	the	the	DET
absel-311	180	92	solution	solution	NOUN
absel-311	180	93	must	must	AUX
absel-311	180	94	be	be	AUX
absel-311	180	95	prepared	prepare	VERB
absel-311	180	96	and	and	CCONJ
absel-311	180	97	written	write	VERB
absel-311	180	98	by	by	ADP
absel-311	180	99	the	the	DET
absel-311	180	100	group	group	NOUN
absel-311	180	101	,	,	PUNCT
absel-311	180	102	after	after	SCONJ
absel-311	180	103	it	it	PRON
absel-311	180	104	has	have	AUX
absel-311	180	105	been	be	AUX
absel-311	180	106	discussed	discuss	VERB
absel-311	180	107	and	and	CCONJ
absel-311	180	108	agreed	agree	VERB
absel-311	180	109	upon	upon	SCONJ
absel-311	180	110	.	.	PUNCT
absel-311	181	1	to	to	ADP
absel-311	181	2	this	this	DET
absel-311	181	3	end	end	NOUN
absel-311	181	4	,	,	PUNCT
absel-311	181	5	each	each	DET
absel-311	181	6	group	group	NOUN
absel-311	181	7	receives	receive	VERB
absel-311	181	8	a	a	DET
absel-311	181	9	number	number	NOUN
absel-311	181	10	of	of	ADP
absel-311	181	11	related	related	ADJ
absel-311	181	12	216	216	NUM
absel-311	181	13	developments	development	NOUN
absel-311	181	14	in	in	ADP
absel-311	181	15	business	business	NOUN
absel-311	181	16	simulation	simulation	NOUN
absel-311	181	17	and	and	CCONJ
absel-311	181	18	experiential	experiential	ADJ
absel-311	181	19	learning	learning	NOUN
absel-311	181	20	,	,	PUNCT
absel-311	181	21	volume	volume	NOUN
absel-311	181	22	37	37	NUM
absel-311	181	23	,	,	PUNCT
absel-311	181	24	2010	2010	NUM
absel-311	181	25	questions	question	NOUN
absel-311	181	26	,	,	PUNCT
absel-311	181	27	equal	equal	ADJ
absel-311	181	28	to	to	ADP
absel-311	181	29	the	the	DET
absel-311	181	30	number	number	NOUN
absel-311	181	31	of	of	ADP
absel-311	181	32	members	member	NOUN
absel-311	181	33	.	.	PUNCT
absel-311	182	1	this	this	PRON
absel-311	182	2	facilitates	facilitate	VERB
absel-311	182	3	group	group	NOUN
absel-311	182	4	cooperation	cooperation	NOUN
absel-311	182	5	in	in	ADP
absel-311	182	6	developing	develop	VERB
absel-311	182	7	the	the	DET
absel-311	182	8	solutions	solution	NOUN
absel-311	182	9	.	.	PUNCT
absel-311	183	1	each	each	DET
absel-311	183	2	group	group	NOUN
absel-311	183	3	must	must	AUX
absel-311	183	4	submit	submit	VERB
absel-311	183	5	to	to	ADP
absel-311	183	6	the	the	DET
absel-311	183	7	teacher	teacher	NOUN
absel-311	183	8	the	the	DET
absel-311	183	9	proposed	propose	VERB
absel-311	183	10	solution	solution	NOUN
absel-311	183	11	and	and	CCONJ
absel-311	183	12	,	,	PUNCT
absel-311	183	13	if	if	SCONJ
absel-311	183	14	appropriate	appropriate	ADJ
absel-311	183	15	,	,	PUNCT
absel-311	183	16	suggest	suggest	VERB
absel-311	183	17	improvements	improvement	NOUN
absel-311	183	18	.	.	PUNCT
absel-311	184	1	after	after	SCONJ
absel-311	184	2	the	the	DET
absel-311	184	3	teacher	teacher	NOUN
absel-311	184	4	reviews	review	VERB
absel-311	184	5	the	the	DET
absel-311	184	6	response	response	NOUN
absel-311	184	7	,	,	PUNCT
absel-311	184	8	the	the	DET
absel-311	184	9	group	group	NOUN
absel-311	184	10	presents	present	VERB
absel-311	184	11	the	the	DET
absel-311	184	12	question	question	NOUN
absel-311	184	13	in	in	ADP
absel-311	184	14	class	class	NOUN
absel-311	184	15	along	along	ADV
absel-311	184	16	with	with	ADP
absel-311	184	17	the	the	DET
absel-311	184	18	proposed	propose	VERB
absel-311	184	19	solution	solution	NOUN
absel-311	184	20	.	.	PUNCT
absel-311	185	1	this	this	PRON
absel-311	185	2	makes	make	VERB
absel-311	185	3	it	it	PRON
absel-311	185	4	possible	possible	ADJ
absel-311	185	5	to	to	PART
absel-311	185	6	undertake	undertake	VERB
absel-311	185	7	a	a	DET
absel-311	185	8	sufficiently	sufficiently	ADV
absel-311	185	9	large	large	ADJ
absel-311	185	10	set	set	NOUN
absel-311	185	11	of	of	ADP
absel-311	185	12	different	different	ADJ
absel-311	185	13	questions	question	NOUN
absel-311	185	14	.	.	PUNCT
absel-311	186	1	the	the	DET
absel-311	186	2	purpose	purpose	NOUN
absel-311	186	3	of	of	ADP
absel-311	186	4	the	the	DET
absel-311	186	5	oral	oral	ADJ
absel-311	186	6	presentation	presentation	NOUN
absel-311	186	7	rests	rest	VERB
absel-311	186	8	not	not	PART
absel-311	186	9	only	only	ADV
absel-311	186	10	in	in	ADP
absel-311	186	11	assessing	assess	VERB
absel-311	186	12	the	the	DET
absel-311	186	13	response	response	NOUN
absel-311	186	14	or	or	CCONJ
absel-311	186	15	the	the	DET
absel-311	186	16	expressive	expressive	ADJ
absel-311	186	17	capacity	capacity	NOUN
absel-311	186	18	of	of	ADP
absel-311	186	19	the	the	DET
absel-311	186	20	students	student	NOUN
absel-311	186	21	.	.	PUNCT
absel-311	187	1	ultimately	ultimately	ADV
absel-311	187	2	these	these	DET
absel-311	187	3	relationships	relationship	NOUN
absel-311	187	4	will	will	AUX
absel-311	187	5	be	be	AUX
absel-311	187	6	useful	useful	ADJ
absel-311	187	7	later	later	ADV
absel-311	187	8	as	as	SCONJ
absel-311	187	9	students	student	NOUN
absel-311	187	10	evolve	evolve	VERB
absel-311	187	11	to	to	ADP
absel-311	187	12	the	the	DET
absel-311	187	13	next	next	ADJ
absel-311	187	14	stage	stage	NOUN
absel-311	187	15	of	of	ADP
absel-311	187	16	the	the	DET
absel-311	187	17	course	course	NOUN
absel-311	187	18	.	.	PUNCT
absel-311	188	1	the	the	DET
absel-311	188	2	oral	oral	ADJ
absel-311	188	3	presentation	presentation	NOUN
absel-311	188	4	runs	run	VERB
absel-311	188	5	for	for	ADP
absel-311	188	6	approximately	approximately	ADV
absel-311	188	7	90	90	NUM
absel-311	188	8	minutes	minute	NOUN
absel-311	188	9	,	,	PUNCT
absel-311	188	10	at	at	ADP
absel-311	188	11	a	a	DET
absel-311	188	12	rate	rate	NOUN
absel-311	188	13	of	of	ADP
absel-311	188	14	eight	eight	NUM
absel-311	188	15	to	to	PART
absel-311	188	16	ten	ten	NUM
absel-311	188	17	minutes	minute	NOUN
absel-311	188	18	per	per	ADP
absel-311	188	19	group	group	NOUN
absel-311	188	20	.	.	PUNCT
absel-311	189	1	the	the	DET
absel-311	189	2	fourth	fourth	ADJ
absel-311	189	3	part	part	NOUN
absel-311	189	4	of	of	ADP
absel-311	189	5	the	the	DET
absel-311	189	6	course	course	NOUN
absel-311	189	7	is	be	AUX
absel-311	189	8	designed	design	VERB
absel-311	189	9	to	to	PART
absel-311	189	10	allow	allow	VERB
absel-311	189	11	the	the	DET
absel-311	189	12	student	student	NOUN
absel-311	189	13	to	to	PART
absel-311	189	14	critically	critically	ADV
absel-311	189	15	analyze	analyze	VERB
absel-311	189	16	the	the	DET
absel-311	189	17	economic	economic	ADJ
absel-311	189	18	and	and	CCONJ
absel-311	189	19	financial	financial	ADJ
absel-311	189	20	aspects	aspect	NOUN
absel-311	189	21	of	of	ADP
absel-311	189	22	a	a	DET
absel-311	189	23	business	business	NOUN
absel-311	189	24	.	.	PUNCT
absel-311	190	1	to	to	ADP
absel-311	190	2	that	that	DET
absel-311	190	3	end	end	NOUN
absel-311	190	4	,	,	PUNCT
absel-311	190	5	each	each	DET
absel-311	190	6	group	group	NOUN
absel-311	190	7	must	must	AUX
absel-311	190	8	complete	complete	VERB
absel-311	190	9	a	a	DET
absel-311	190	10	full	full	ADJ
absel-311	190	11	simulation	simulation	NOUN
absel-311	190	12	of	of	ADP
absel-311	190	13	a	a	DET
absel-311	190	14	business	business	NOUN
absel-311	190	15	project	project	NOUN
absel-311	190	16	.	.	PUNCT
absel-311	191	1	each	each	DET
absel-311	191	2	team	team	NOUN
absel-311	191	3	is	be	AUX
absel-311	191	4	assigned	assign	VERB
absel-311	191	5	a	a	DET
absel-311	191	6	project	project	NOUN
absel-311	191	7	,	,	PUNCT
absel-311	191	8	and	and	CCONJ
absel-311	191	9	although	although	SCONJ
absel-311	191	10	they	they	PRON
absel-311	191	11	each	each	PRON
absel-311	191	12	have	have	VERB
absel-311	191	13	common	common	ADJ
absel-311	191	14	features	feature	NOUN
absel-311	191	15	,	,	PUNCT
absel-311	191	16	there	there	PRON
absel-311	191	17	are	be	VERB
absel-311	191	18	unique	unique	ADJ
absel-311	191	19	elements	element	NOUN
absel-311	191	20	specifically	specifically	ADV
absel-311	191	21	defined	define	VERB
absel-311	191	22	for	for	ADP
absel-311	191	23	each	each	DET
absel-311	191	24	case	case	NOUN
absel-311	191	25	.	.	PUNCT
absel-311	192	1	therefore	therefore	ADV
absel-311	192	2	,	,	PUNCT
absel-311	192	3	each	each	DET
absel-311	192	4	project	project	NOUN
absel-311	192	5	has	have	VERB
absel-311	192	6	characteristics	characteristic	NOUN
absel-311	192	7	that	that	PRON
absel-311	192	8	make	make	VERB
absel-311	192	9	it	it	PRON
absel-311	192	10	significantly	significantly	ADV
absel-311	192	11	different	different	ADJ
absel-311	192	12	from	from	ADP
absel-311	192	13	the	the	DET
absel-311	192	14	others	other	NOUN
absel-311	192	15	so	so	SCONJ
absel-311	192	16	that	that	SCONJ
absel-311	192	17	,	,	PUNCT
absel-311	192	18	in	in	ADP
absel-311	192	19	the	the	DET
absel-311	192	20	final	final	ADJ
absel-311	192	21	class	class	NOUN
absel-311	192	22	presentation	presentation	NOUN
absel-311	192	23	,	,	PUNCT
absel-311	192	24	groups	group	NOUN
absel-311	192	25	who	who	PRON
absel-311	192	26	present	present	VERB
absel-311	192	27	first	first	ADV
absel-311	192	28	do	do	AUX
absel-311	192	29	not	not	PART
absel-311	192	30	lose	lose	VERB
absel-311	192	31	interest	interest	NOUN
absel-311	192	32	for	for	ADP
absel-311	192	33	the	the	DET
absel-311	192	34	remaining	remain	VERB
absel-311	192	35	presentations	presentation	NOUN
absel-311	192	36	and	and	CCONJ
absel-311	192	37	later	later	ADJ
absel-311	192	38	groups	group	NOUN
absel-311	192	39	do	do	AUX
absel-311	192	40	not	not	PART
absel-311	192	41	apply	apply	VERB
absel-311	192	42	to	to	ADP
absel-311	192	43	their	their	PRON
absel-311	192	44	case	case	NOUN
absel-311	192	45	any	any	DET
absel-311	192	46	solutions	solution	NOUN
absel-311	192	47	encountered	encounter	VERB
absel-311	192	48	in	in	ADP
absel-311	192	49	the	the	DET
absel-311	192	50	work	work	NOUN
absel-311	192	51	of	of	ADP
absel-311	192	52	their	their	PRON
absel-311	192	53	classmates	classmate	NOUN
absel-311	192	54	.	.	PUNCT
absel-311	193	1	this	this	DET
absel-311	193	2	section	section	NOUN
absel-311	193	3	gives	give	VERB
absel-311	193	4	students	student	NOUN
absel-311	193	5	the	the	DET
absel-311	193	6	opportunity	opportunity	NOUN
absel-311	193	7	to	to	PART
absel-311	193	8	work	work	VERB
absel-311	193	9	with	with	ADP
absel-311	193	10	the	the	DET
absel-311	193	11	content	content	NOUN
absel-311	193	12	and	and	CCONJ
absel-311	193	13	tools	tool	NOUN
absel-311	193	14	that	that	PRON
absel-311	193	15	they	they	PRON
absel-311	193	16	have	have	AUX
absel-311	193	17	acquired	acquire	VERB
absel-311	193	18	and	and	CCONJ
absel-311	193	19	practiced	practice	VERB
absel-311	193	20	in	in	ADP
absel-311	193	21	previous	previous	ADJ
absel-311	193	22	lessons	lesson	NOUN
absel-311	193	23	.	.	PUNCT
absel-311	194	1	in	in	ADP
absel-311	194	2	most	most	ADJ
absel-311	194	3	cases	case	NOUN
absel-311	194	4	,	,	PUNCT
absel-311	194	5	this	this	PRON
absel-311	194	6	is	be	AUX
absel-311	194	7	the	the	DET
absel-311	194	8	final	final	ADJ
absel-311	194	9	section	section	NOUN
absel-311	194	10	of	of	ADP
absel-311	194	11	the	the	DET
absel-311	194	12	course	course	NOUN
absel-311	194	13	,	,	PUNCT
absel-311	194	14	and	and	CCONJ
absel-311	194	15	as	as	ADP
absel-311	194	16	a	a	DET
absel-311	194	17	result	result	NOUN
absel-311	194	18	,	,	PUNCT
absel-311	194	19	it	it	PRON
absel-311	194	20	develops	develop	VERB
absel-311	194	21	the	the	DET
absel-311	194	22	most	most	ADV
absel-311	194	23	essential	essential	ADJ
absel-311	194	24	aspects	aspect	NOUN
absel-311	194	25	in	in	ADP
absel-311	194	26	the	the	DET
absel-311	194	27	final	final	ADJ
absel-311	194	28	project	project	NOUN
absel-311	194	29	.	.	PUNCT
absel-311	195	1	however	however	ADV
absel-311	195	2	,	,	PUNCT
absel-311	195	3	in	in	ADP
absel-311	195	4	courses	course	NOUN
absel-311	195	5	given	give	VERB
absel-311	195	6	to	to	ADP
absel-311	195	7	students	student	NOUN
absel-311	195	8	with	with	ADP
absel-311	195	9	more	more	ADV
absel-311	195	10	advanced	advanced	ADJ
absel-311	195	11	training	training	NOUN
absel-311	195	12	,	,	PUNCT
absel-311	195	13	the	the	DET
absel-311	195	14	course	course	NOUN
absel-311	195	15	can	can	AUX
absel-311	195	16	include	include	VERB
absel-311	195	17	a	a	DET
absel-311	195	18	fifth	fifth	ADJ
absel-311	195	19	part	part	NOUN
absel-311	195	20	in	in	ADP
absel-311	195	21	which	which	PRON
absel-311	195	22	each	each	DET
absel-311	195	23	group	group	NOUN
absel-311	195	24	is	be	AUX
absel-311	195	25	charged	charge	VERB
absel-311	195	26	with	with	ADP
absel-311	195	27	developing	develop	VERB
absel-311	195	28	their	their	PRON
absel-311	195	29	own	own	ADJ
absel-311	195	30	simulator	simulator	NOUN
absel-311	195	31	,	,	PUNCT
absel-311	195	32	using	use	VERB
absel-311	195	33	excel	excel	NOUN
absel-311	195	34	,	,	PUNCT
absel-311	195	35	not	not	PART
absel-311	195	36	only	only	ADV
absel-311	195	37	completing	complete	VERB
absel-311	195	38	the	the	DET
absel-311	195	39	business	business	NOUN
absel-311	195	40	simulation	simulation	NOUN
absel-311	195	41	project	project	NOUN
absel-311	195	42	using	use	VERB
absel-311	195	43	the	the	DET
absel-311	195	44	simul	simul	PROPN
absel-311	195	45	-	-	PUNCT
absel-311	195	46	e	e	NOUN
absel-311	195	47	simulator	simulator	NOUN
absel-311	195	48	.	.	PUNCT
absel-311	196	1	business	business	NOUN
absel-311	196	2	simulation	simulation	PROPN
absel-311	196	3	exercise	exercise	NOUN
absel-311	196	4	as	as	SCONJ
absel-311	196	5	noted	note	VERB
absel-311	196	6	above	above	ADV
absel-311	196	7	,	,	PUNCT
absel-311	196	8	the	the	DET
absel-311	196	9	work	work	NOUN
absel-311	196	10	prepared	prepare	VERB
absel-311	196	11	should	should	AUX
absel-311	196	12	meet	meet	VERB
absel-311	196	13	the	the	DET
absel-311	196	14	requirements	requirement	NOUN
absel-311	196	15	common	common	ADJ
absel-311	196	16	to	to	ADP
absel-311	196	17	all	all	DET
absel-311	196	18	groups	group	NOUN
absel-311	196	19	and	and	CCONJ
absel-311	196	20	,	,	PUNCT
absel-311	196	21	simultaneously	simultaneously	ADV
absel-311	196	22	,	,	PUNCT
absel-311	196	23	should	should	AUX
absel-311	196	24	maintain	maintain	VERB
absel-311	196	25	its	its	PRON
absel-311	196	26	own	own	ADJ
absel-311	196	27	elements	element	NOUN
absel-311	196	28	that	that	PRON
absel-311	196	29	are	be	AUX
absel-311	196	30	distinctive	distinctive	ADJ
absel-311	196	31	from	from	ADP
absel-311	196	32	those	those	PRON
absel-311	196	33	of	of	ADP
absel-311	196	34	the	the	DET
absel-311	196	35	others	other	NOUN
absel-311	196	36	.	.	PUNCT
absel-311	197	1	the	the	DET
absel-311	197	2	selection	selection	NOUN
absel-311	197	3	of	of	ADP
absel-311	197	4	a	a	DET
absel-311	197	5	company	company	NOUN
absel-311	197	6	that	that	PRON
absel-311	197	7	will	will	AUX
absel-311	197	8	serve	serve	VERB
absel-311	197	9	as	as	ADP
absel-311	197	10	the	the	DET
absel-311	197	11	reference	reference	NOUN
absel-311	197	12	for	for	ADP
absel-311	197	13	the	the	DET
absel-311	197	14	simulation	simulation	NOUN
absel-311	197	15	exercise	exercise	NOUN
absel-311	197	16	is	be	AUX
absel-311	197	17	based	base	VERB
absel-311	197	18	on	on	ADP
absel-311	197	19	suggested	suggest	VERB
absel-311	197	20	business	business	NOUN
absel-311	197	21	plan	plan	NOUN
absel-311	197	22	proposals	proposal	NOUN
absel-311	197	23	that	that	PRON
absel-311	197	24	can	can	AUX
absel-311	197	25	be	be	AUX
absel-311	197	26	accessed	access	VERB
absel-311	197	27	at	at	ADP
absel-311	197	28	:	:	PUNCT
absel-311	197	29	http://www.emprendedores.es/crear_una_empresa/plan_de	http://www.emprendedores.es/crear_una_empresa/plan_de	NUM
absel-311	197	30	_	_	X
absel-311	197	31	negocios	negocio	NOUN
absel-311	197	32	.	.	PUNCT
absel-311	198	1	the	the	DET
absel-311	198	2	website	website	NOUN
absel-311	198	3	offers	offer	VERB
absel-311	198	4	information	information	NOUN
absel-311	198	5	for	for	ADP
absel-311	198	6	each	each	DET
absel-311	198	7	project	project	NOUN
absel-311	198	8	which	which	PRON
absel-311	198	9	serves	serve	VERB
absel-311	198	10	primarily	primarily	ADV
absel-311	198	11	to	to	PART
absel-311	198	12	provide	provide	VERB
absel-311	198	13	structure	structure	NOUN
absel-311	198	14	about	about	ADP
absel-311	198	15	the	the	DET
absel-311	198	16	formal	formal	ADJ
absel-311	198	17	aspects	aspect	NOUN
absel-311	198	18	of	of	ADP
absel-311	198	19	the	the	DET
absel-311	198	20	company	company	NOUN
absel-311	198	21	,	,	PUNCT
absel-311	198	22	marketing	marketing	NOUN
absel-311	198	23	issues	issue	NOUN
absel-311	198	24	,	,	PUNCT
absel-311	198	25	human	human	ADJ
absel-311	198	26	resources	resource	NOUN
absel-311	198	27	organization	organization	NOUN
absel-311	198	28	,	,	PUNCT
absel-311	198	29	business	business	NOUN
absel-311	198	30	model	model	NOUN
absel-311	198	31	orientation	orientation	NOUN
absel-311	198	32	,	,	PUNCT
absel-311	198	33	and	and	CCONJ
absel-311	198	34	swot	swot	VERB
absel-311	198	35	analysis	analysis	NOUN
absel-311	198	36	,	,	PUNCT
absel-311	198	37	among	among	ADP
absel-311	198	38	others	other	NOUN
absel-311	198	39	.	.	PUNCT
absel-311	199	1	additional	additional	ADJ
absel-311	199	2	information	information	NOUN
absel-311	199	3	supplied	supply	VERB
absel-311	199	4	by	by	ADP
absel-311	199	5	the	the	DET
absel-311	199	6	website	website	NOUN
absel-311	199	7	are	be	AUX
absel-311	199	8	the	the	DET
absel-311	199	9	orienting	orienting	ADJ
absel-311	199	10	figures	figure	NOUN
absel-311	199	11	that	that	SCONJ
absel-311	199	12	,	,	PUNCT
absel-311	199	13	for	for	ADP
absel-311	199	14	the	the	DET
absel-311	199	15	first	first	ADJ
absel-311	199	16	year	year	NOUN
absel-311	199	17	of	of	ADP
absel-311	199	18	the	the	DET
absel-311	199	19	simulation	simulation	NOUN
absel-311	199	20	horizon	horizon	PROPN
absel-311	199	21	,	,	PUNCT
absel-311	199	22	serve	serve	VERB
absel-311	199	23	as	as	ADP
absel-311	199	24	the	the	DET
absel-311	199	25	basis	basis	NOUN
absel-311	199	26	and	and	CCONJ
absel-311	199	27	provide	provide	VERB
absel-311	199	28	realism	realism	NOUN
absel-311	199	29	to	to	ADP
absel-311	199	30	the	the	DET
absel-311	199	31	estimates	estimate	NOUN
absel-311	199	32	presented	present	VERB
absel-311	199	33	by	by	ADP
absel-311	199	34	the	the	DET
absel-311	199	35	simulator	simulator	NOUN
absel-311	199	36	.	.	PUNCT
absel-311	200	1	the	the	DET
absel-311	200	2	details	detail	NOUN
absel-311	200	3	of	of	ADP
absel-311	200	4	business	business	NOUN
absel-311	200	5	plans	plan	NOUN
absel-311	200	6	downloaded	download	VERB
absel-311	200	7	by	by	ADP
absel-311	200	8	students	student	NOUN
absel-311	200	9	from	from	ADP
absel-311	200	10	the	the	DET
absel-311	200	11	internet	internet	NOUN
absel-311	200	12	must	must	AUX
absel-311	200	13	be	be	AUX
absel-311	200	14	studied	study	VERB
absel-311	200	15	carefully	carefully	ADV
absel-311	200	16	,	,	PUNCT
absel-311	200	17	and	and	CCONJ
absel-311	200	18	then	then	ADV
absel-311	200	19	subjected	subject	VERB
absel-311	200	20	to	to	ADP
absel-311	200	21	scrutiny	scrutiny	NOUN
absel-311	200	22	in	in	ADP
absel-311	200	23	order	order	NOUN
absel-311	200	24	to	to	PART
absel-311	200	25	alter	alter	VERB
absel-311	200	26	some	some	PRON
absel-311	200	27	of	of	ADP
absel-311	200	28	the	the	DET
absel-311	200	29	features	feature	NOUN
absel-311	200	30	to	to	PART
absel-311	200	31	ensure	ensure	VERB
absel-311	200	32	the	the	DET
absel-311	200	33	achievement	achievement	NOUN
absel-311	200	34	of	of	ADP
absel-311	200	35	the	the	DET
absel-311	200	36	objectives	objective	NOUN
absel-311	200	37	for	for	ADP
absel-311	200	38	this	this	DET
absel-311	200	39	project	project	NOUN
absel-311	200	40	.	.	PUNCT
absel-311	201	1	in	in	ADP
absel-311	201	2	fact	fact	NOUN
absel-311	201	3	,	,	PUNCT
absel-311	201	4	the	the	DET
absel-311	201	5	proposals	proposal	NOUN
absel-311	201	6	do	do	AUX
absel-311	201	7	not	not	PART
absel-311	201	8	contain	contain	VERB
absel-311	201	9	all	all	DET
absel-311	201	10	the	the	DET
absel-311	201	11	information	information	NOUN
absel-311	201	12	needed	need	VERB
absel-311	201	13	to	to	PART
absel-311	201	14	develop	develop	VERB
absel-311	201	15	the	the	DET
absel-311	201	16	simulation	simulation	NOUN
absel-311	201	17	.	.	PUNCT
absel-311	202	1	for	for	ADP
absel-311	202	2	example	example	NOUN
absel-311	202	3	,	,	PUNCT
absel-311	202	4	the	the	DET
absel-311	202	5	website	website	NOUN
absel-311	202	6	data	datum	NOUN
absel-311	202	7	provide	provide	VERB
absel-311	202	8	information	information	NOUN
absel-311	202	9	for	for	ADP
absel-311	202	10	only	only	ADV
absel-311	202	11	one	one	NUM
absel-311	202	12	year	year	NOUN
absel-311	202	13	and	and	CCONJ
absel-311	202	14	do	do	AUX
absel-311	202	15	not	not	PART
absel-311	202	16	contain	contain	VERB
absel-311	202	17	current	current	ADJ
absel-311	202	18	interest	interest	NOUN
absel-311	202	19	rates	rate	NOUN
absel-311	202	20	or	or	CCONJ
absel-311	202	21	expected	expect	VERB
absel-311	202	22	rates	rate	NOUN
absel-311	202	23	of	of	ADP
absel-311	202	24	inflation	inflation	NOUN
absel-311	202	25	.	.	PUNCT
absel-311	203	1	it	it	PRON
absel-311	203	2	is	be	AUX
absel-311	203	3	necessary	necessary	ADJ
absel-311	203	4	that	that	SCONJ
absel-311	203	5	students	student	NOUN
absel-311	203	6	seek	seek	VERB
absel-311	203	7	additional	additional	ADJ
absel-311	203	8	sources	source	NOUN
absel-311	203	9	of	of	ADP
absel-311	203	10	information	information	NOUN
absel-311	203	11	from	from	ADP
absel-311	203	12	the	the	DET
absel-311	203	13	european	european	PROPN
absel-311	203	14	central	central	PROPN
absel-311	203	15	bank	bank	PROPN
absel-311	203	16	,	,	PUNCT
absel-311	203	17	national	national	PROPN
absel-311	203	18	institute	institute	PROPN
absel-311	203	19	of	of	ADP
absel-311	203	20	statistics	statistic	NOUN
absel-311	203	21	and	and	CCONJ
absel-311	203	22	others	other	NOUN
absel-311	203	23	(	(	PUNCT
absel-311	203	24	i.e.	i.e.	X
absel-311	203	25	federal	federal	PROPN
absel-311	203	26	reserve	reserve	PROPN
absel-311	203	27	)	)	PUNCT
absel-311	203	28	.	.	PUNCT
absel-311	204	1	other	other	ADJ
absel-311	204	2	features	feature	VERB
absel-311	204	3	common	common	ADJ
absel-311	204	4	to	to	ADP
absel-311	204	5	all	all	DET
absel-311	204	6	projects	project	NOUN
absel-311	204	7	,	,	PUNCT
absel-311	204	8	whose	whose	DET
absel-311	204	9	inclusion	inclusion	NOUN
absel-311	204	10	has	have	AUX
absel-311	204	11	been	be	AUX
absel-311	204	12	the	the	DET
absel-311	204	13	result	result	NOUN
absel-311	204	14	of	of	ADP
absel-311	204	15	progressive	progressive	ADJ
absel-311	204	16	experience	experience	NOUN
absel-311	204	17	in	in	ADP
absel-311	204	18	the	the	DET
absel-311	204	19	delivery	delivery	NOUN
absel-311	204	20	of	of	ADP
absel-311	204	21	the	the	DET
absel-311	204	22	course	course	NOUN
absel-311	204	23	,	,	PUNCT
absel-311	204	24	are	be	AUX
absel-311	204	25	that	that	PRON
absel-311	204	26	:	:	PUNCT
absel-311	204	27	a	a	X
absel-311	204	28	)	)	PUNCT
absel-311	204	29	each	each	DET
absel-311	204	30	project	project	NOUN
absel-311	204	31	should	should	AUX
absel-311	204	32	be	be	AUX
absel-311	204	33	spread	spread	VERB
absel-311	204	34	over	over	ADP
absel-311	204	35	three	three	NUM
absel-311	204	36	years	year	NOUN
absel-311	204	37	,	,	PUNCT
absel-311	204	38	using	use	VERB
absel-311	204	39	semi	semi	ADJ
absel-311	204	40	-	-	ADJ
absel-311	204	41	annual	annual	ADJ
absel-311	204	42	periods	period	NOUN
absel-311	204	43	.	.	PUNCT
absel-311	205	1	this	this	PRON
absel-311	205	2	makes	make	VERB
absel-311	205	3	a	a	DET
absel-311	205	4	provision	provision	NOUN
absel-311	205	5	in	in	ADP
absel-311	205	6	the	the	DET
absel-311	205	7	project	project	NOUN
absel-311	205	8	to	to	PART
absel-311	205	9	incorporate	incorporate	VERB
absel-311	205	10	seasonal	seasonal	ADJ
absel-311	205	11	patterns	pattern	NOUN
absel-311	205	12	and	and	CCONJ
absel-311	205	13	allows	allow	VERB
absel-311	205	14	for	for	ADP
absel-311	205	15	a	a	DET
absel-311	205	16	discussion	discussion	NOUN
absel-311	205	17	about	about	ADP
absel-311	205	18	the	the	DET
absel-311	205	19	methods	method	NOUN
absel-311	205	20	used	use	VERB
absel-311	205	21	by	by	ADP
absel-311	205	22	the	the	DET
absel-311	205	23	simulator	simulator	NOUN
absel-311	205	24	to	to	PART
absel-311	205	25	produce	produce	VERB
absel-311	205	26	interim	interim	ADJ
absel-311	205	27	reporting	reporting	NOUN
absel-311	205	28	–	–	PUNCT
absel-311	205	29	not	not	PART
absel-311	205	30	annual	annual	ADJ
absel-311	205	31	.	.	PUNCT
absel-311	206	1	b	b	X
absel-311	206	2	)	)	PUNCT
absel-311	206	3	the	the	DET
absel-311	206	4	company	company	NOUN
absel-311	206	5	should	should	AUX
absel-311	206	6	sell	sell	VERB
absel-311	206	7	and/or	and/or	CCONJ
absel-311	206	8	process	process	NOUN
absel-311	206	9	products	product	NOUN
absel-311	206	10	,	,	PUNCT
absel-311	206	11	maintain	maintain	VERB
absel-311	206	12	some	some	DET
absel-311	206	13	type	type	NOUN
absel-311	206	14	of	of	ADP
absel-311	206	15	stocking	stock	VERB
absel-311	206	16	inventory	inventory	NOUN
absel-311	206	17	system	system	NOUN
absel-311	206	18	,	,	PUNCT
absel-311	206	19	and	and	CCONJ
absel-311	206	20	allocate	allocate	VERB
absel-311	206	21	costs	cost	NOUN
absel-311	206	22	to	to	ADP
absel-311	206	23	inventory	inventory	NOUN
absel-311	206	24	.	.	PUNCT
absel-311	207	1	in	in	ADP
absel-311	207	2	courses	course	NOUN
absel-311	207	3	where	where	SCONJ
absel-311	207	4	students	student	NOUN
absel-311	207	5	have	have	VERB
absel-311	207	6	prior	prior	ADJ
absel-311	207	7	advanced	advanced	ADJ
absel-311	207	8	training	training	NOUN
absel-311	207	9	,	,	PUNCT
absel-311	207	10	it	it	PRON
absel-311	207	11	is	be	AUX
absel-311	207	12	recommended	recommend	VERB
absel-311	207	13	that	that	SCONJ
absel-311	207	14	they	they	PRON
absel-311	207	15	study	study	VERB
absel-311	207	16	a	a	DET
absel-311	207	17	processing	processing	NOUN
absel-311	207	18	company	company	NOUN
absel-311	207	19	.	.	PUNCT
absel-311	208	1	in	in	ADP
absel-311	208	2	the	the	DET
absel-311	208	3	first	first	ADJ
absel-311	208	4	editions	edition	NOUN
absel-311	208	5	of	of	ADP
absel-311	208	6	the	the	DET
absel-311	208	7	course	course	NOUN
absel-311	208	8	,	,	PUNCT
absel-311	208	9	it	it	PRON
absel-311	208	10	was	be	AUX
absel-311	208	11	not	not	PART
absel-311	208	12	yet	yet	ADV
absel-311	208	13	necessary	necessary	ADJ
absel-311	208	14	to	to	PART
absel-311	208	15	establish	establish	VERB
absel-311	208	16	minimum	minimum	ADJ
absel-311	208	17	requirements	requirement	NOUN
absel-311	208	18	,	,	PUNCT
absel-311	208	19	and	and	CCONJ
absel-311	208	20	thus	thus	ADV
absel-311	208	21	,	,	PUNCT
absel-311	208	22	students	student	NOUN
absel-311	208	23	often	often	ADV
absel-311	208	24	chose	choose	VERB
absel-311	208	25	to	to	PART
absel-311	208	26	simulate	simulate	VERB
absel-311	208	27	service	service	NOUN
absel-311	208	28	companies	company	NOUN
absel-311	208	29	or	or	CCONJ
absel-311	208	30	companies	company	NOUN
absel-311	208	31	that	that	SCONJ
absel-311	208	32	market	market	NOUN
absel-311	208	33	products	product	NOUN
absel-311	208	34	online	online	ADV
absel-311	208	35	without	without	ADP
absel-311	208	36	any	any	DET
absel-311	208	37	storage	storage	NOUN
absel-311	208	38	system	system	NOUN
absel-311	208	39	thereby	thereby	ADV
absel-311	208	40	transferring	transfer	VERB
absel-311	208	41	risk	risk	NOUN
absel-311	208	42	related	relate	VERB
absel-311	208	43	to	to	ADP
absel-311	208	44	inventory	inventory	NOUN
absel-311	208	45	management	management	NOUN
absel-311	208	46	to	to	ADP
absel-311	208	47	their	their	PRON
absel-311	208	48	suppliers	supplier	NOUN
absel-311	208	49	.	.	PUNCT
absel-311	209	1	although	although	SCONJ
absel-311	209	2	the	the	DET
absel-311	209	3	simulator	simulator	NOUN
absel-311	209	4	allows	allow	VERB
absel-311	209	5	for	for	ADP
absel-311	209	6	up	up	ADP
absel-311	209	7	to	to	PART
absel-311	209	8	three	three	NUM
absel-311	209	9	products	product	NOUN
absel-311	209	10	,	,	PUNCT
absel-311	209	11	if	if	SCONJ
absel-311	209	12	the	the	DET
absel-311	209	13	group	group	NOUN
absel-311	209	14	has	have	AUX
absel-311	209	15	not	not	PART
absel-311	209	16	received	receive	VERB
absel-311	209	17	prior	prior	ADJ
absel-311	209	18	advanced	advanced	ADJ
absel-311	209	19	accounting	accounting	NOUN
absel-311	209	20	training	training	NOUN
absel-311	209	21	,	,	PUNCT
absel-311	209	22	it	it	PRON
absel-311	209	23	is	be	AUX
absel-311	209	24	suggested	suggest	VERB
absel-311	209	25	that	that	SCONJ
absel-311	209	26	the	the	DET
absel-311	209	27	study	study	NOUN
absel-311	209	28	be	be	AUX
absel-311	209	29	restricted	restrict	VERB
absel-311	209	30	to	to	ADP
absel-311	209	31	a	a	DET
absel-311	209	32	single	single	ADJ
absel-311	209	33	product	product	NOUN
absel-311	209	34	.	.	PUNCT
absel-311	210	1	this	this	PRON
absel-311	210	2	helps	help	VERB
absel-311	210	3	to	to	PART
absel-311	210	4	avoid	avoid	VERB
absel-311	210	5	serious	serious	ADJ
absel-311	210	6	difficulties	difficulty	NOUN
absel-311	210	7	in	in	ADP
absel-311	210	8	the	the	DET
absel-311	210	9	achievement	achievement	NOUN
absel-311	210	10	of	of	ADP
absel-311	210	11	results	result	NOUN
absel-311	210	12	and	and	CCONJ
absel-311	210	13	an	an	DET
absel-311	210	14	overall	overall	ADJ
absel-311	210	15	understanding	understanding	NOUN
absel-311	210	16	of	of	ADP
absel-311	210	17	the	the	DET
absel-311	210	18	process	process	NOUN
absel-311	210	19	by	by	ADP
absel-311	210	20	bringing	bring	VERB
absel-311	210	21	excessive	excessive	ADJ
absel-311	210	22	complexity	complexity	NOUN
absel-311	210	23	to	to	ADP
absel-311	210	24	the	the	DET
absel-311	210	25	parts	part	NOUN
absel-311	210	26	.	.	PUNCT
absel-311	211	1	c	c	X
absel-311	211	2	)	)	PUNCT
absel-311	211	3	among	among	ADP
absel-311	211	4	the	the	DET
absel-311	211	5	current	current	ADJ
absel-311	211	6	decisions	decision	NOUN
absel-311	211	7	,	,	PUNCT
absel-311	211	8	the	the	DET
absel-311	211	9	exercise	exercise	NOUN
absel-311	211	10	should	should	AUX
absel-311	211	11	include	include	VERB
absel-311	211	12	purchases	purchase	NOUN
absel-311	211	13	and	and	CCONJ
absel-311	211	14	sales	sale	NOUN
absel-311	211	15	realized	realize	VERB
absel-311	211	16	,	,	PUNCT
absel-311	211	17	at	at	ADP
absel-311	211	18	least	least	ADJ
absel-311	211	19	in	in	ADP
absel-311	211	20	part	part	NOUN
absel-311	211	21	,	,	PUNCT
absel-311	211	22	on	on	ADP
absel-311	211	23	credit	credit	NOUN
absel-311	211	24	.	.	PUNCT
absel-311	212	1	this	this	PRON
absel-311	212	2	introduces	introduce	VERB
absel-311	212	3	additional	additional	ADJ
absel-311	212	4	considerations	consideration	NOUN
absel-311	212	5	about	about	ADP
absel-311	212	6	rebate	rebate	NOUN
absel-311	212	7	policies	policy	NOUN
absel-311	212	8	,	,	PUNCT
absel-311	212	9	interest	interest	NOUN
absel-311	212	10	rates	rate	NOUN
absel-311	212	11	and	and	CCONJ
absel-311	212	12	managing	manage	VERB
absel-311	212	13	the	the	DET
absel-311	212	14	average	average	ADJ
absel-311	212	15	period	period	NOUN
absel-311	212	16	of	of	ADP
absel-311	212	17	accounts	account	NOUN
absel-311	212	18	receivables	receivables	NOUN
absel-311	212	19	and	and	CCONJ
absel-311	212	20	payables	payable	NOUN
absel-311	212	21	.	.	PUNCT
absel-311	213	1	d	d	X
absel-311	213	2	)	)	PUNCT
absel-311	213	3	investment	investment	NOUN
absel-311	213	4	activities	activity	NOUN
absel-311	213	5	should	should	AUX
absel-311	213	6	include	include	VERB
absel-311	213	7	the	the	DET
absel-311	213	8	acquisition	acquisition	NOUN
absel-311	213	9	and	and	CCONJ
absel-311	213	10	sale	sale	NOUN
absel-311	213	11	of	of	ADP
absel-311	213	12	long	long	ADJ
absel-311	213	13	term	term	NOUN
absel-311	213	14	assets	asset	NOUN
absel-311	213	15	,	,	PUNCT
absel-311	213	16	which	which	PRON
absel-311	213	17	address	address	VERB
absel-311	213	18	the	the	DET
absel-311	213	19	depreciation	depreciation	NOUN
absel-311	213	20	consequences	consequence	NOUN
absel-311	213	21	,	,	PUNCT
absel-311	213	22	and	and	CCONJ
absel-311	213	23	the	the	DET
absel-311	213	24	treatment	treatment	NOUN
absel-311	213	25	for	for	ADP
absel-311	213	26	extraordinary	extraordinary	ADJ
absel-311	213	27	or	or	CCONJ
absel-311	213	28	non	non	ADJ
absel-311	213	29	ordinary	ordinary	ADJ
absel-311	213	30	items	item	NOUN
absel-311	213	31	.	.	PUNCT
absel-311	214	1	e	e	X
absel-311	214	2	)	)	PUNCT
absel-311	214	3	with	with	ADP
absel-311	214	4	regard	regard	NOUN
absel-311	214	5	to	to	ADP
absel-311	214	6	financing	financing	NOUN
absel-311	214	7	activities	activity	NOUN
absel-311	214	8	,	,	PUNCT
absel-311	214	9	the	the	DET
absel-311	214	10	company	company	NOUN
absel-311	214	11	has	have	VERB
absel-311	214	12	to	to	PART
absel-311	214	13	obtain	obtain	VERB
absel-311	214	14	government	government	NOUN
absel-311	214	15	grants	grant	NOUN
absel-311	214	16	for	for	ADP
absel-311	214	17	the	the	DET
absel-311	214	18	purchase	purchase	NOUN
absel-311	214	19	of	of	ADP
absel-311	214	20	fixed	fix	VERB
absel-311	214	21	assets	asset	NOUN
absel-311	214	22	.	.	PUNCT
absel-311	215	1	this	this	PRON
absel-311	215	2	requires	require	VERB
absel-311	215	3	an	an	DET
absel-311	215	4	association	association	NOUN
absel-311	215	5	between	between	ADP
absel-311	215	6	the	the	DET
absel-311	215	7	recognition	recognition	NOUN
absel-311	215	8	of	of	ADP
absel-311	215	9	revenue	revenue	NOUN
absel-311	215	10	with	with	ADP
absel-311	215	11	the	the	DET
absel-311	215	12	corresponding	corresponding	ADJ
absel-311	215	13	depreciation	depreciation	NOUN
absel-311	215	14	.	.	PUNCT
absel-311	216	1	in	in	ADP
absel-311	216	2	addition	addition	NOUN
absel-311	216	3	,	,	PUNCT
absel-311	216	4	they	they	PRON
absel-311	216	5	should	should	AUX
absel-311	216	6	use	use	VERB
absel-311	216	7	a	a	DET
absel-311	216	8	constant	constant	ADJ
absel-311	216	9	or	or	CCONJ
absel-311	216	10	straight	straight	ADJ
absel-311	216	11	line	line	NOUN
absel-311	216	12	amortization	amortization	NOUN
absel-311	216	13	and	and	CCONJ
absel-311	216	14	only	only	ADV
absel-311	216	15	interest	interest	NOUN
absel-311	216	16	amortization	amortization	NOUN
absel-311	216	17	(	(	PUNCT
absel-311	216	18	or	or	CCONJ
absel-311	216	19	bullet	bullet	NOUN
absel-311	216	20	amortization	amortization	NOUN
absel-311	216	21	)	)	PUNCT
absel-311	216	22	for	for	ADP
absel-311	216	23	any	any	DET
absel-311	216	24	loans	loan	NOUN
absel-311	216	25	obtained	obtain	VERB
absel-311	216	26	.	.	PUNCT
absel-311	217	1	the	the	DET
absel-311	217	2	distinguishing	distinguish	VERB
absel-311	217	3	characteristics	characteristic	NOUN
absel-311	217	4	of	of	ADP
absel-311	217	5	the	the	DET
absel-311	217	6	projects	project	NOUN
absel-311	217	7	are	be	AUX
absel-311	217	8	contingent	contingent	ADJ
absel-311	217	9	on	on	ADP
absel-311	217	10	the	the	DET
absel-311	217	11	type	type	NOUN
absel-311	217	12	of	of	ADP
absel-311	217	13	business	business	NOUN
absel-311	217	14	,	,	PUNCT
absel-311	217	15	the	the	DET
absel-311	217	16	industry	industry	NOUN
absel-311	217	17	sector	sector	NOUN
absel-311	217	18	,	,	PUNCT
absel-311	217	19	and	and	CCONJ
absel-311	217	20	the	the	DET
absel-311	217	21	economic	economic	ADJ
absel-311	217	22	and	and	CCONJ
absel-311	217	23	financial	financial	ADJ
absel-311	217	24	structure	structure	NOUN
absel-311	217	25	required	require	VERB
absel-311	217	26	.	.	PUNCT
absel-311	218	1	for	for	ADP
absel-311	218	2	example	example	NOUN
absel-311	218	3	,	,	PUNCT
absel-311	218	4	while	while	SCONJ
absel-311	218	5	some	some	DET
absel-311	218	6	groups	group	NOUN
absel-311	218	7	have	have	AUX
absel-311	218	8	leased	lease	VERB
absel-311	218	9	items	item	NOUN
absel-311	218	10	,	,	PUNCT
absel-311	218	11	others	other	NOUN
absel-311	218	12	must	must	AUX
absel-311	218	13	buy	buy	VERB
absel-311	218	14	property	property	NOUN
absel-311	218	15	,	,	PUNCT
absel-311	218	16	some	some	PRON
absel-311	218	17	have	have	VERB
absel-311	218	18	highly	highly	ADV
absel-311	218	19	indebted	indebte	VERB
absel-311	218	20	financial	financial	ADJ
absel-311	218	21	structures	structure	NOUN
absel-311	218	22	,	,	PUNCT
absel-311	218	23	while	while	SCONJ
absel-311	218	24	others	other	NOUN
absel-311	218	25	opt	opt	VERB
absel-311	218	26	for	for	ADP
absel-311	218	27	equity	equity	NOUN
absel-311	218	28	.	.	PUNCT
absel-311	219	1	also	also	ADV
absel-311	219	2	to	to	PART
absel-311	219	3	be	be	AUX
absel-311	219	4	considered	consider	VERB
absel-311	219	5	are	be	AUX
absel-311	219	6	the	the	DET
absel-311	219	7	timing	timing	NOUN
absel-311	219	8	of	of	ADP
absel-311	219	9	return	return	NOUN
absel-311	219	10	on	on	ADP
absel-311	219	11	investment	investment	NOUN
absel-311	219	12	,	,	PUNCT
absel-311	219	13	the	the	DET
absel-311	219	14	inherent	inherent	ADJ
absel-311	219	15	risk	risk	NOUN
absel-311	219	16	of	of	ADP
absel-311	219	17	the	the	DET
absel-311	219	18	business	business	NOUN
absel-311	219	19	and	and	CCONJ
absel-311	219	20	,	,	PUNCT
absel-311	219	21	consequently	consequently	ADV
absel-311	219	22	,	,	PUNCT
absel-311	219	23	the	the	DET
absel-311	219	24	interest	interest	NOUN
absel-311	219	25	rates	rate	NOUN
absel-311	219	26	of	of	ADP
absel-311	219	27	financing	financing	NOUN
absel-311	219	28	transactions	transaction	NOUN
absel-311	219	29	,	,	PUNCT
absel-311	219	30	and	and	CCONJ
absel-311	219	31	so	so	ADV
absel-311	219	32	on	on	ADV
absel-311	219	33	.	.	PUNCT
absel-311	220	1	217	217	NUM
absel-311	220	2	developments	development	NOUN
absel-311	220	3	in	in	ADP
absel-311	220	4	business	business	NOUN
absel-311	220	5	simulation	simulation	NOUN
absel-311	220	6	and	and	CCONJ
absel-311	220	7	experiential	experiential	ADJ
absel-311	220	8	learning	learning	NOUN
absel-311	220	9	,	,	PUNCT
absel-311	220	10	volume	volume	NOUN
absel-311	220	11	37	37	NUM
absel-311	220	12	,	,	PUNCT
absel-311	220	13	2010	2010	NUM
absel-311	220	14	as	as	SCONJ
absel-311	220	15	described	describe	VERB
absel-311	220	16	above	above	ADV
absel-311	220	17	,	,	PUNCT
absel-311	220	18	the	the	DET
absel-311	220	19	course	course	NOUN
absel-311	220	20	developed	develop	VERB
absel-311	220	21	for	for	ADP
absel-311	220	22	students	student	NOUN
absel-311	220	23	who	who	PRON
absel-311	220	24	already	already	ADV
absel-311	220	25	have	have	VERB
absel-311	220	26	degrees	degree	NOUN
absel-311	220	27	in	in	ADP
absel-311	220	28	administration	administration	NOUN
absel-311	220	29	and	and	CCONJ
absel-311	220	30	business	business	NOUN
absel-311	220	31	management	management	NOUN
absel-311	220	32	,	,	PUNCT
absel-311	220	33	includes	include	VERB
absel-311	220	34	a	a	DET
absel-311	220	35	fifth	fifth	ADJ
absel-311	220	36	section	section	NOUN
absel-311	220	37	.	.	PUNCT
absel-311	221	1	the	the	DET
absel-311	221	2	objective	objective	NOUN
absel-311	221	3	is	be	AUX
absel-311	221	4	that	that	SCONJ
absel-311	221	5	students	student	NOUN
absel-311	221	6	develop	develop	VERB
absel-311	221	7	their	their	PRON
absel-311	221	8	own	own	ADJ
absel-311	221	9	business	business	NOUN
absel-311	221	10	simulator	simulator	NOUN
absel-311	221	11	using	use	VERB
absel-311	221	12	a	a	DET
absel-311	221	13	spreadsheet	spreadsheet	NOUN
absel-311	221	14	.	.	PUNCT
absel-311	222	1	the	the	DET
absel-311	222	2	challenge	challenge	NOUN
absel-311	222	3	is	be	AUX
absel-311	222	4	usually	usually	ADV
absel-311	222	5	well	well	ADV
absel-311	222	6	received	receive	VERB
absel-311	222	7	among	among	ADP
absel-311	222	8	students	student	NOUN
absel-311	222	9	who	who	PRON
absel-311	222	10	have	have	AUX
absel-311	222	11	had	have	VERB
absel-311	222	12	some	some	DET
absel-311	222	13	previous	previous	ADJ
absel-311	222	14	work	work	NOUN
absel-311	222	15	experience	experience	NOUN
absel-311	222	16	,	,	PUNCT
absel-311	222	17	in	in	SCONJ
absel-311	222	18	that	that	SCONJ
absel-311	222	19	they	they	PRON
absel-311	222	20	understand	understand	VERB
absel-311	222	21	the	the	DET
absel-311	222	22	added	add	VERB
absel-311	222	23	value	value	NOUN
absel-311	222	24	gained	gain	VERB
absel-311	222	25	through	through	ADP
absel-311	222	26	completing	complete	VERB
absel-311	222	27	this	this	DET
absel-311	222	28	activity	activity	NOUN
absel-311	222	29	.	.	PUNCT
absel-311	223	1	where	where	SCONJ
absel-311	223	2	appropriate	appropriate	ADJ
absel-311	223	3	,	,	PUNCT
absel-311	223	4	the	the	DET
absel-311	223	5	work	work	NOUN
absel-311	223	6	in	in	ADP
absel-311	223	7	the	the	DET
absel-311	223	8	classroom	classroom	NOUN
absel-311	223	9	is	be	AUX
absel-311	223	10	organized	organize	VERB
absel-311	223	11	around	around	ADP
absel-311	223	12	group	group	NOUN
absel-311	223	13	meetings	meeting	NOUN
absel-311	223	14	between	between	ADP
absel-311	223	15	teacher	teacher	NOUN
absel-311	223	16	and	and	CCONJ
absel-311	223	17	students	student	NOUN
absel-311	223	18	,	,	PUNCT
absel-311	223	19	in	in	ADP
absel-311	223	20	which	which	PRON
absel-311	223	21	the	the	DET
absel-311	223	22	teacher	teacher	NOUN
absel-311	223	23	guides	guide	VERB
absel-311	223	24	the	the	DET
absel-311	223	25	difficulties	difficulty	NOUN
absel-311	223	26	or	or	CCONJ
absel-311	223	27	inconsistencies	inconsistency	NOUN
absel-311	223	28	that	that	PRON
absel-311	223	29	the	the	DET
absel-311	223	30	model	model	NOUN
absel-311	223	31	shows	show	VERB
absel-311	223	32	and	and	CCONJ
absel-311	223	33	suggests	suggest	VERB
absel-311	223	34	changes	change	NOUN
absel-311	223	35	and	and	CCONJ
absel-311	223	36	improvements	improvement	NOUN
absel-311	223	37	.	.	PUNCT
absel-311	224	1	the	the	DET
absel-311	224	2	basic	basic	ADJ
absel-311	224	3	features	feature	NOUN
absel-311	224	4	of	of	ADP
absel-311	224	5	the	the	DET
absel-311	224	6	simulator	simulator	NOUN
absel-311	224	7	design	design	NOUN
absel-311	224	8	are	be	AUX
absel-311	224	9	:	:	PUNCT
absel-311	224	10	a	a	X
absel-311	224	11	)	)	PUNCT
absel-311	224	12	to	to	PART
absel-311	224	13	consider	consider	VERB
absel-311	224	14	five	five	NUM
absel-311	224	15	annual	annual	ADJ
absel-311	224	16	periods	period	NOUN
absel-311	224	17	.	.	PUNCT
absel-311	225	1	b	b	X
absel-311	225	2	)	)	PUNCT
absel-311	225	3	to	to	PART
absel-311	225	4	prepare	prepare	VERB
absel-311	225	5	the	the	DET
absel-311	225	6	following	follow	VERB
absel-311	225	7	financial	financial	ADJ
absel-311	225	8	statements	statement	NOUN
absel-311	225	9	:	:	PUNCT
absel-311	225	10	balance	balance	NOUN
absel-311	225	11	sheet	sheet	NOUN
absel-311	225	12	,	,	PUNCT
absel-311	225	13	income	income	NOUN
absel-311	225	14	statement	statement	NOUN
absel-311	225	15	,	,	PUNCT
absel-311	225	16	cash	cash	NOUN
absel-311	225	17	flow	flow	NOUN
absel-311	225	18	statement	statement	NOUN
absel-311	225	19	,	,	PUNCT
absel-311	225	20	and	and	CCONJ
absel-311	225	21	statement	statement	NOUN
absel-311	225	22	of	of	ADP
absel-311	225	23	changes	change	NOUN
absel-311	225	24	in	in	ADP
absel-311	225	25	owner	owner	NOUN
absel-311	225	26	’s	’s	PART
absel-311	225	27	equity	equity	NOUN
absel-311	225	28	.	.	PUNCT
absel-311	226	1	c	c	X
absel-311	226	2	)	)	PUNCT
absel-311	227	1	it	it	PRON
absel-311	227	2	is	be	AUX
absel-311	227	3	not	not	PART
absel-311	227	4	necessary	necessary	ADJ
absel-311	227	5	that	that	SCONJ
absel-311	227	6	the	the	DET
absel-311	227	7	spreadsheet	spreadsheet	NOUN
absel-311	227	8	contain	contain	VERB
absel-311	227	9	macros	macro	NOUN
absel-311	227	10	programmed	program	VERB
absel-311	227	11	in	in	ADP
absel-311	227	12	vba	vba	PROPN
absel-311	227	13	or	or	CCONJ
absel-311	227	14	the	the	DET
absel-311	227	15	use	use	NOUN
absel-311	227	16	of	of	ADP
absel-311	227	17	data	datum	NOUN
absel-311	227	18	validation	validation	NOUN
absel-311	227	19	restrictions	restriction	NOUN
absel-311	227	20	.	.	PUNCT
absel-311	228	1	group	group	NOUN
absel-311	228	2	structure	structure	NOUN
absel-311	228	3	the	the	DET
absel-311	228	4	formation	formation	NOUN
absel-311	228	5	of	of	ADP
absel-311	228	6	groups	group	NOUN
absel-311	228	7	is	be	AUX
absel-311	228	8	not	not	PART
absel-311	228	9	left	leave	VERB
absel-311	228	10	entirely	entirely	ADV
absel-311	228	11	to	to	ADP
absel-311	228	12	the	the	DET
absel-311	228	13	discretion	discretion	NOUN
absel-311	228	14	of	of	ADP
absel-311	228	15	the	the	DET
absel-311	228	16	students	student	NOUN
absel-311	228	17	.	.	PUNCT
absel-311	229	1	it	it	PRON
absel-311	229	2	is	be	AUX
absel-311	229	3	usually	usually	ADV
absel-311	229	4	guided	guide	VERB
absel-311	229	5	to	to	PART
absel-311	229	6	prevent	prevent	VERB
absel-311	229	7	the	the	DET
absel-311	229	8	appearance	appearance	NOUN
absel-311	229	9	of	of	ADP
absel-311	229	10	differences	difference	NOUN
absel-311	229	11	between	between	ADP
absel-311	229	12	students	student	NOUN
absel-311	229	13	,	,	PUNCT
absel-311	229	14	which	which	PRON
absel-311	229	15	in	in	ADP
absel-311	229	16	fact	fact	NOUN
absel-311	229	17	happened	happen	VERB
absel-311	229	18	in	in	ADP
absel-311	229	19	earlier	early	ADJ
absel-311	229	20	editions	edition	NOUN
absel-311	229	21	of	of	ADP
absel-311	229	22	the	the	DET
absel-311	229	23	course	course	NOUN
absel-311	229	24	.	.	PUNCT
absel-311	230	1	in	in	ADP
absel-311	230	2	barkley	barkley	PROPN
absel-311	230	3	(	(	PUNCT
absel-311	230	4	2005	2005	NUM
absel-311	230	5	)	)	PUNCT
absel-311	230	6	and	and	CCONJ
absel-311	230	7	michaelsen	michaelsen	PROPN
absel-311	230	8	et	et	PROPN
absel-311	230	9	al	al	PROPN
absel-311	230	10	.	.	PROPN
absel-311	230	11	(	(	PUNCT
absel-311	230	12	2004	2004	NUM
absel-311	230	13	)	)	PUNCT
absel-311	230	14	one	one	PRON
absel-311	230	15	can	can	AUX
absel-311	230	16	see	see	VERB
absel-311	230	17	in	in	ADP
absel-311	230	18	detail	detail	NOUN
absel-311	230	19	the	the	DET
absel-311	230	20	factors	factor	NOUN
absel-311	230	21	to	to	PART
absel-311	230	22	consider	consider	VERB
absel-311	230	23	in	in	ADP
absel-311	230	24	forming	form	VERB
absel-311	230	25	teams	team	NOUN
absel-311	230	26	for	for	ADP
absel-311	230	27	learning	learn	VERB
absel-311	230	28	.	.	PUNCT
absel-311	231	1	for	for	ADP
absel-311	231	2	undergraduate	undergraduate	ADJ
absel-311	231	3	students	student	NOUN
absel-311	231	4	,	,	PUNCT
absel-311	231	5	we	we	PRON
absel-311	231	6	try	try	VERB
absel-311	231	7	to	to	PART
absel-311	231	8	use	use	VERB
absel-311	231	9	the	the	DET
absel-311	231	10	following	follow	VERB
absel-311	231	11	criteria	criterion	NOUN
absel-311	231	12	:	:	PUNCT
absel-311	231	13	a	a	X
absel-311	231	14	)	)	PUNCT
absel-311	231	15	the	the	DET
absel-311	231	16	groups	group	NOUN
absel-311	231	17	are	be	AUX
absel-311	231	18	composed	compose	VERB
absel-311	231	19	of	of	ADP
absel-311	231	20	3	3	NUM
absel-311	231	21	members	member	NOUN
absel-311	231	22	.	.	PUNCT
absel-311	232	1	b	b	X
absel-311	232	2	)	)	PUNCT
absel-311	232	3	teams	team	NOUN
absel-311	232	4	should	should	AUX
absel-311	232	5	be	be	AUX
absel-311	232	6	composed	compose	VERB
absel-311	232	7	of	of	ADP
absel-311	232	8	members	member	NOUN
absel-311	232	9	of	of	ADP
absel-311	232	10	both	both	DET
absel-311	232	11	genders	gender	NOUN
absel-311	232	12	(	(	PUNCT
absel-311	232	13	though	though	SCONJ
absel-311	232	14	in	in	ADP
absel-311	232	15	some	some	DET
absel-311	232	16	programs	program	NOUN
absel-311	232	17	is	be	AUX
absel-311	232	18	not	not	PART
absel-311	232	19	easy	easy	ADJ
absel-311	232	20	to	to	PART
absel-311	232	21	meet	meet	VERB
absel-311	232	22	this	this	DET
absel-311	232	23	criterion	criterion	NOUN
absel-311	232	24	)	)	PUNCT
absel-311	232	25	.	.	PUNCT
absel-311	233	1	c	c	X
absel-311	233	2	)	)	PUNCT
absel-311	233	3	students	student	NOUN
absel-311	233	4	who	who	PRON
absel-311	233	5	have	have	VERB
absel-311	233	6	more	more	ADJ
absel-311	233	7	knowledge	knowledge	NOUN
absel-311	233	8	of	of	ADP
absel-311	233	9	excel	excel	NOUN
absel-311	233	10	and/or	and/or	CCONJ
absel-311	233	11	accounting	accounting	NOUN
absel-311	233	12	should	should	AUX
absel-311	233	13	not	not	PART
absel-311	233	14	be	be	AUX
absel-311	233	15	in	in	ADP
absel-311	233	16	the	the	DET
absel-311	233	17	same	same	ADJ
absel-311	233	18	group	group	NOUN
absel-311	233	19	.	.	PUNCT
absel-311	234	1	(	(	PUNCT
absel-311	234	2	concerning	concern	VERB
absel-311	234	3	the	the	DET
absel-311	234	4	previous	previous	ADJ
absel-311	234	5	computer	computer	NOUN
absel-311	234	6	knowledge	knowledge	NOUN
absel-311	234	7	received	receive	VERB
absel-311	234	8	in	in	ADP
absel-311	234	9	the	the	DET
absel-311	234	10	first	first	ADJ
absel-311	234	11	session	session	NOUN
absel-311	234	12	(	(	PUNCT
absel-311	234	13	dedicated	dedicate	VERB
absel-311	234	14	to	to	ADP
absel-311	234	15	the	the	DET
absel-311	234	16	simulator	simulator	NOUN
absel-311	234	17	introduction	introduction	NOUN
absel-311	234	18	)	)	PUNCT
absel-311	234	19	,	,	PUNCT
absel-311	234	20	the	the	DET
absel-311	234	21	previous	previous	ADJ
absel-311	234	22	accounting	accounting	NOUN
absel-311	234	23	training	training	NOUN
absel-311	234	24	looks	look	VERB
absel-311	234	25	at	at	ADP
absel-311	234	26	the	the	DET
absel-311	234	27	grade	grade	NOUN
absel-311	234	28	obtained	obtain	VERB
absel-311	234	29	in	in	ADP
absel-311	234	30	accounting	accounting	NOUN
absel-311	234	31	subjects	subject	NOUN
absel-311	234	32	already	already	ADV
absel-311	234	33	studied	study	VERB
absel-311	234	34	.	.	PUNCT
absel-311	234	35	)	)	PUNCT
absel-311	235	1	d	d	X
absel-311	235	2	)	)	PUNCT
absel-311	235	3	extroverted	extroverted	ADJ
absel-311	235	4	students	student	NOUN
absel-311	235	5	are	be	AUX
absel-311	235	6	grouped	group	VERB
absel-311	235	7	with	with	ADP
absel-311	235	8	more	more	ADV
absel-311	235	9	introverted	introverted	ADJ
absel-311	235	10	students	student	NOUN
absel-311	235	11	,	,	PUNCT
absel-311	235	12	according	accord	VERB
absel-311	235	13	to	to	ADP
absel-311	235	14	an	an	DET
absel-311	235	15	assessment	assessment	NOUN
absel-311	235	16	made	make	VERB
absel-311	235	17	in	in	ADP
absel-311	235	18	class	class	NOUN
absel-311	235	19	or	or	CCONJ
absel-311	235	20	in	in	ADP
absel-311	235	21	previous	previous	ADJ
absel-311	235	22	courses	course	NOUN
absel-311	235	23	.	.	PUNCT
absel-311	236	1	e	e	X
absel-311	236	2	)	)	PUNCT
absel-311	236	3	group	group	NOUN
absel-311	236	4	members	member	NOUN
absel-311	236	5	should	should	AUX
absel-311	236	6	not	not	PART
absel-311	236	7	be	be	AUX
absel-311	236	8	previously	previously	ADV
absel-311	236	9	“	"	PUNCT
absel-311	236	10	united	unite	VERB
absel-311	236	11	”	"	PUNCT
absel-311	236	12	by	by	ADP
absel-311	236	13	the	the	DET
absel-311	236	14	bonds	bond	NOUN
absel-311	236	15	of	of	ADP
absel-311	236	16	friendship	friendship	NOUN
absel-311	236	17	or	or	CCONJ
absel-311	236	18	other	other	ADJ
absel-311	236	19	affinity	affinity	NOUN
absel-311	236	20	.	.	PUNCT
absel-311	237	1	evaluation	evaluation	NOUN
absel-311	237	2	the	the	DET
absel-311	237	3	course	course	NOUN
absel-311	237	4	evaluation	evaluation	NOUN
absel-311	237	5	happens	happen	VERB
absel-311	237	6	continuously	continuously	ADV
absel-311	237	7	,	,	PUNCT
absel-311	237	8	so	so	SCONJ
absel-311	237	9	that	that	SCONJ
absel-311	237	10	students	student	NOUN
absel-311	237	11	are	be	AUX
absel-311	237	12	kept	keep	VERB
absel-311	237	13	aware	aware	ADJ
absel-311	237	14	of	of	ADP
absel-311	237	15	the	the	DET
absel-311	237	16	scores	score	NOUN
absel-311	237	17	earned	earn	VERB
absel-311	237	18	in	in	ADP
absel-311	237	19	each	each	DET
absel-311	237	20	test	test	NOUN
absel-311	237	21	.	.	PUNCT
absel-311	238	1	however	however	ADV
absel-311	238	2	,	,	PUNCT
absel-311	238	3	to	to	PART
absel-311	238	4	determine	determine	VERB
absel-311	238	5	the	the	DET
absel-311	238	6	final	final	ADJ
absel-311	238	7	grade	grade	NOUN
absel-311	238	8	,	,	PUNCT
absel-311	238	9	there	there	PRON
absel-311	238	10	are	be	VERB
absel-311	238	11	five	five	NUM
absel-311	238	12	values	value	NOUN
absel-311	238	13	that	that	PRON
absel-311	238	14	make	make	VERB
absel-311	238	15	up	up	ADP
absel-311	238	16	the	the	DET
absel-311	238	17	assessment	assessment	NOUN
absel-311	238	18	of	of	ADP
absel-311	238	19	the	the	DET
absel-311	238	20	student	student	NOUN
absel-311	238	21	's	's	PART
absel-311	238	22	work	work	NOUN
absel-311	238	23	,	,	PUNCT
absel-311	238	24	each	each	PRON
absel-311	238	25	having	have	VERB
absel-311	238	26	a	a	DET
absel-311	238	27	different	different	ADJ
absel-311	238	28	weight	weight	NOUN
absel-311	238	29	in	in	ADP
absel-311	238	30	calculating	calculate	VERB
absel-311	238	31	the	the	DET
absel-311	238	32	overall	overall	ADJ
absel-311	238	33	total	total	NOUN
absel-311	238	34	.	.	PUNCT
absel-311	239	1	the	the	DET
absel-311	239	2	evaluation	evaluation	NOUN
absel-311	239	3	criteria	criterion	NOUN
absel-311	239	4	and	and	CCONJ
absel-311	239	5	the	the	DET
absel-311	239	6	weight	weight	NOUN
absel-311	239	7	given	give	VERB
absel-311	239	8	to	to	ADP
absel-311	239	9	each	each	DET
absel-311	239	10	part	part	NOUN
absel-311	239	11	of	of	ADP
absel-311	239	12	the	the	DET
absel-311	239	13	course	course	NOUN
absel-311	239	14	are	be	AUX
absel-311	239	15	shown	show	VERB
absel-311	239	16	below	below	ADP
absel-311	239	17	.	.	PUNCT
absel-311	240	1	final	final	ADJ
absel-311	240	2	grade	grade	NOUN
absel-311	240	3	weight	weight	NOUN
absel-311	240	4	table	table	NOUN
absel-311	240	5	4	4	NUM
absel-311	240	6	simulation	simulation	NOUN
absel-311	240	7	test	test	NOUN
absel-311	240	8	10	10	NUM
absel-311	240	9	%	%	NOUN
absel-311	240	10	conceptual	conceptual	ADJ
absel-311	240	11	maps	map	NOUN
absel-311	240	12	25	25	NUM
absel-311	240	13	%	%	NOUN
absel-311	240	14	business	business	NOUN
absel-311	240	15	simulation	simulation	NOUN
absel-311	240	16	35	35	NUM
absel-311	240	17	%	%	NOUN
absel-311	240	18	oral	oral	ADJ
absel-311	240	19	presentation	presentation	NOUN
absel-311	240	20	20	20	NUM
absel-311	240	21	%	%	NOUN
absel-311	240	22	productivity	productivity	NOUN
absel-311	240	23	10	10	NUM
absel-311	240	24	%	%	NOUN
absel-311	240	25	the	the	DET
absel-311	240	26	test	test	NOUN
absel-311	240	27	consists	consist	VERB
absel-311	240	28	of	of	ADP
absel-311	240	29	20	20	NUM
absel-311	240	30	questions	question	NOUN
absel-311	240	31	(	(	PUNCT
absel-311	240	32	true	true	ADJ
absel-311	240	33	/	/	SYM
absel-311	240	34	false	false	ADJ
absel-311	240	35	)	)	PUNCT
absel-311	240	36	on	on	ADP
absel-311	240	37	issues	issue	NOUN
absel-311	240	38	of	of	ADP
absel-311	240	39	simulation	simulation	NOUN
absel-311	240	40	,	,	PUNCT
absel-311	240	41	system	system	NOUN
absel-311	240	42	concepts	concept	NOUN
absel-311	240	43	,	,	PUNCT
absel-311	240	44	variables	variable	NOUN
absel-311	240	45	,	,	PUNCT
absel-311	240	46	etc	etc	X
absel-311	240	47	.	.	X
absel-311	241	1	the	the	DET
absel-311	241	2	assessment	assessment	NOUN
absel-311	241	3	of	of	ADP
absel-311	241	4	conceptual	conceptual	ADJ
absel-311	241	5	maps	map	NOUN
absel-311	241	6	evaluates	evaluate	VERB
absel-311	241	7	the	the	DET
absel-311	241	8	number	number	NOUN
absel-311	241	9	of	of	ADP
absel-311	241	10	variables	variable	NOUN
absel-311	241	11	present	present	ADJ
absel-311	241	12	in	in	ADP
absel-311	241	13	the	the	DET
absel-311	241	14	design	design	NOUN
absel-311	241	15	and	and	CCONJ
absel-311	241	16	the	the	DET
absel-311	241	17	importance	importance	NOUN
absel-311	241	18	of	of	ADP
absel-311	241	19	the	the	DET
absel-311	241	20	relationship	relationship	NOUN
absel-311	241	21	between	between	ADP
absel-311	241	22	the	the	DET
absel-311	241	23	variables	variable	NOUN
absel-311	241	24	.	.	PUNCT
absel-311	242	1	additionally	additionally	ADV
absel-311	242	2	,	,	PUNCT
absel-311	242	3	the	the	DET
absel-311	242	4	student	student	NOUN
absel-311	242	5	will	will	AUX
absel-311	242	6	receive	receive	VERB
absel-311	242	7	a	a	DET
absel-311	242	8	penalty	penalty	NOUN
absel-311	242	9	in	in	ADP
absel-311	242	10	the	the	DET
absel-311	242	11	concept	concept	NOUN
absel-311	242	12	map	map	NOUN
absel-311	242	13	if	if	SCONJ
absel-311	242	14	it	it	PRON
absel-311	242	15	lacks	lack	VERB
absel-311	242	16	the	the	DET
absel-311	242	17	relevant	relevant	ADJ
absel-311	242	18	variables	variable	NOUN
absel-311	242	19	in	in	ADP
absel-311	242	20	order	order	NOUN
absel-311	242	21	to	to	PART
absel-311	242	22	understand	understand	VERB
absel-311	242	23	it	it	PRON
absel-311	242	24	,	,	PUNCT
absel-311	242	25	or	or	CCONJ
absel-311	242	26	if	if	SCONJ
absel-311	242	27	the	the	DET
absel-311	242	28	relationships	relationship	NOUN
absel-311	242	29	have	have	AUX
absel-311	242	30	been	be	AUX
absel-311	242	31	established	establish	VERB
absel-311	242	32	erroneously	erroneously	ADV
absel-311	242	33	.	.	PUNCT
absel-311	243	1	in	in	ADP
absel-311	243	2	evaluating	evaluate	VERB
absel-311	243	3	the	the	DET
absel-311	243	4	business	business	NOUN
absel-311	243	5	simulation	simulation	NOUN
absel-311	243	6	exercise	exercise	NOUN
absel-311	243	7	,	,	PUNCT
absel-311	243	8	the	the	DET
absel-311	243	9	guiding	guide	VERB
absel-311	243	10	criterion	criterion	NOUN
absel-311	243	11	is	be	AUX
absel-311	243	12	the	the	DET
absel-311	243	13	consistency	consistency	NOUN
absel-311	243	14	of	of	ADP
absel-311	243	15	decisions	decision	NOUN
absel-311	243	16	over	over	ADP
absel-311	243	17	time	time	NOUN
absel-311	243	18	with	with	ADP
absel-311	243	19	respect	respect	NOUN
absel-311	243	20	to	to	ADP
absel-311	243	21	the	the	DET
absel-311	243	22	stated	state	VERB
absel-311	243	23	objectives	objective	NOUN
absel-311	243	24	,	,	PUNCT
absel-311	243	25	as	as	ADV
absel-311	243	26	well	well	ADV
absel-311	243	27	as	as	ADP
absel-311	243	28	the	the	DET
absel-311	243	29	appropriate	appropriate	ADJ
absel-311	243	30	use	use	NOUN
absel-311	243	31	of	of	ADP
absel-311	243	32	financial	financial	ADJ
absel-311	243	33	and	and	CCONJ
absel-311	243	34	accounting	accounting	NOUN
absel-311	243	35	criteria	criterion	NOUN
absel-311	243	36	when	when	SCONJ
absel-311	243	37	assigning	assign	VERB
absel-311	243	38	values	value	NOUN
absel-311	243	39	to	to	ADP
absel-311	243	40	business	business	NOUN
absel-311	243	41	transactions	transaction	NOUN
absel-311	243	42	and	and	CCONJ
absel-311	243	43	making	make	VERB
absel-311	243	44	estimates	estimate	NOUN
absel-311	243	45	about	about	ADP
absel-311	243	46	the	the	DET
absel-311	243	47	future	future	NOUN
absel-311	243	48	.	.	PUNCT
absel-311	244	1	there	there	PRON
absel-311	244	2	should	should	AUX
absel-311	244	3	be	be	AUX
absel-311	244	4	an	an	DET
absel-311	244	5	effort	effort	NOUN
absel-311	244	6	made	make	VERB
absel-311	244	7	on	on	ADP
absel-311	244	8	the	the	DET
absel-311	244	9	part	part	NOUN
absel-311	244	10	of	of	ADP
absel-311	244	11	the	the	DET
absel-311	244	12	student	student	NOUN
absel-311	244	13	to	to	PART
absel-311	244	14	persuasively	persuasively	ADV
absel-311	244	15	explain	explain	VERB
absel-311	244	16	both	both	CCONJ
absel-311	244	17	the	the	DET
absel-311	244	18	origin	origin	NOUN
absel-311	244	19	and	and	CCONJ
absel-311	244	20	meaning	meaning	NOUN
absel-311	244	21	of	of	ADP
absel-311	244	22	the	the	DET
absel-311	244	23	figures	figure	NOUN
absel-311	244	24	,	,	PUNCT
absel-311	244	25	to	to	PART
absel-311	244	26	link	link	VERB
absel-311	244	27	the	the	DET
absel-311	244	28	presentation	presentation	NOUN
absel-311	244	29	of	of	ADP
absel-311	244	30	the	the	DET
absel-311	244	31	simulation	simulation	NOUN
absel-311	244	32	with	with	ADP
absel-311	244	33	a	a	DET
absel-311	244	34	synopsis	synopsis	NOUN
absel-311	244	35	that	that	PRON
absel-311	244	36	establishes	establish	VERB
absel-311	244	37	relationships	relationship	NOUN
absel-311	244	38	between	between	ADP
absel-311	244	39	the	the	DET
absel-311	244	40	meaning	meaning	NOUN
absel-311	244	41	and	and	CCONJ
absel-311	244	42	the	the	DET
absel-311	244	43	figures	figure	NOUN
absel-311	244	44	arrived	arrive	VERB
absel-311	244	45	at	at	ADP
absel-311	244	46	by	by	ADP
absel-311	244	47	the	the	DET
absel-311	244	48	results	result	NOUN
absel-311	244	49	,	,	PUNCT
absel-311	244	50	and	and	CCONJ
absel-311	244	51	also	also	ADV
absel-311	244	52	,	,	PUNCT
absel-311	244	53	to	to	PART
absel-311	244	54	anticipate	anticipate	VERB
absel-311	244	55	future	future	ADJ
absel-311	244	56	events	event	NOUN
absel-311	244	57	.	.	PUNCT
absel-311	245	1	usually	usually	ADV
absel-311	245	2	,	,	PUNCT
absel-311	245	3	students	student	NOUN
absel-311	245	4	are	be	AUX
absel-311	245	5	inclined	incline	VERB
absel-311	245	6	to	to	PART
absel-311	245	7	present	present	VERB
absel-311	245	8	very	very	ADV
absel-311	245	9	profitable	profitable	ADJ
absel-311	245	10	scenarios	scenario	NOUN
absel-311	245	11	that	that	PRON
absel-311	245	12	are	be	AUX
absel-311	245	13	unlikely	unlikely	ADJ
absel-311	245	14	.	.	PUNCT
absel-311	246	1	therefore	therefore	ADV
absel-311	246	2	the	the	DET
absel-311	246	3	assessment	assessment	NOUN
absel-311	246	4	looks	look	VERB
absel-311	246	5	at	at	ADP
absel-311	246	6	,	,	PUNCT
absel-311	246	7	among	among	ADP
absel-311	246	8	other	other	ADJ
absel-311	246	9	things	thing	NOUN
absel-311	246	10	,	,	PUNCT
absel-311	246	11	evidence	evidence	NOUN
absel-311	246	12	concerning	concern	VERB
absel-311	246	13	the	the	DET
absel-311	246	14	origin	origin	NOUN
absel-311	246	15	of	of	ADP
absel-311	246	16	the	the	DET
absel-311	246	17	data	datum	NOUN
absel-311	246	18	,	,	PUNCT
absel-311	246	19	the	the	DET
absel-311	246	20	development	development	NOUN
absel-311	246	21	of	of	ADP
absel-311	246	22	an	an	DET
absel-311	246	23	economic	economic	ADJ
absel-311	246	24	and	and	CCONJ
absel-311	246	25	financially	financially	ADV
absel-311	246	26	sustainable	sustainable	ADJ
absel-311	246	27	hypothesis	hypothesis	NOUN
absel-311	246	28	,	,	PUNCT
absel-311	246	29	a	a	DET
absel-311	246	30	satisfactory	satisfactory	ADJ
absel-311	246	31	presentation	presentation	NOUN
absel-311	246	32	that	that	PRON
absel-311	246	33	highlights	highlight	VERB
absel-311	246	34	outstanding	outstanding	ADJ
absel-311	246	35	issues	issue	NOUN
absel-311	246	36	from	from	ADP
absel-311	246	37	the	the	DET
absel-311	246	38	project	project	NOUN
absel-311	246	39	,	,	PUNCT
absel-311	246	40	and	and	CCONJ
absel-311	246	41	the	the	DET
absel-311	246	42	proper	proper	ADJ
absel-311	246	43	use	use	NOUN
absel-311	246	44	of	of	ADP
absel-311	246	45	reference	reference	NOUN
absel-311	246	46	citations	citation	NOUN
absel-311	246	47	.	.	PUNCT
absel-311	247	1	the	the	DET
absel-311	247	2	oral	oral	ADJ
absel-311	247	3	presentation	presentation	NOUN
absel-311	247	4	is	be	AUX
absel-311	247	5	evaluated	evaluate	VERB
absel-311	247	6	in	in	ADP
absel-311	247	7	two	two	NUM
absel-311	247	8	ways	way	NOUN
absel-311	247	9	:	:	PUNCT
absel-311	247	10	a	a	X
absel-311	247	11	)	)	PUNCT
absel-311	247	12	the	the	DET
absel-311	247	13	ease	ease	NOUN
absel-311	247	14	with	with	ADP
absel-311	247	15	which	which	PRON
absel-311	247	16	the	the	DET
absel-311	247	17	group	group	NOUN
absel-311	247	18	describes	describe	VERB
absel-311	247	19	the	the	DET
absel-311	247	20	simulation	simulation	NOUN
absel-311	247	21	project	project	NOUN
absel-311	247	22	,	,	PUNCT
absel-311	247	23	highlighting	highlight	VERB
absel-311	247	24	the	the	DET
absel-311	247	25	most	most	ADV
absel-311	247	26	important	important	ADJ
absel-311	247	27	aspects	aspect	NOUN
absel-311	247	28	,	,	PUNCT
absel-311	247	29	making	make	VERB
absel-311	247	30	transitions	transition	NOUN
absel-311	247	31	between	between	ADP
absel-311	247	32	group	group	NOUN
absel-311	247	33	members	member	NOUN
absel-311	247	34	,	,	PUNCT
absel-311	247	35	and	and	CCONJ
absel-311	247	36	adhering	adhere	VERB
absel-311	247	37	to	to	ADP
absel-311	247	38	the	the	DET
absel-311	247	39	expected	expect	VERB
absel-311	247	40	time	time	NOUN
absel-311	247	41	frame	frame	NOUN
absel-311	247	42	;	;	PUNCT
absel-311	247	43	and	and	CCONJ
absel-311	247	44	b	b	X
absel-311	247	45	)	)	PUNCT
absel-311	247	46	that	that	SCONJ
absel-311	247	47	the	the	DET
absel-311	247	48	student	student	NOUN
absel-311	247	49	makes	make	VERB
absel-311	247	50	eye	eye	NOUN
absel-311	247	51	contact	contact	NOUN
absel-311	247	52	with	with	ADP
absel-311	247	53	the	the	DET
absel-311	247	54	audience	audience	NOUN
absel-311	247	55	,	,	PUNCT
absel-311	247	56	has	have	VERB
absel-311	247	57	confident	confident	ADJ
absel-311	247	58	body	body	NOUN
absel-311	247	59	language	language	NOUN
absel-311	247	60	,	,	PUNCT
absel-311	247	61	for	for	ADP
absel-311	247	62	example	example	NOUN
absel-311	247	63	,	,	PUNCT
absel-311	247	64	without	without	ADP
absel-311	247	65	rigid	rigid	ADJ
absel-311	247	66	or	or	CCONJ
absel-311	247	67	nervous	nervous	ADJ
absel-311	247	68	movements	movement	NOUN
absel-311	247	69	(	(	PUNCT
absel-311	247	70	stepping	step	VERB
absel-311	247	71	side	side	NOUN
absel-311	247	72	to	to	ADP
absel-311	247	73	side	side	NOUN
absel-311	247	74	,	,	PUNCT
absel-311	247	75	tapping	tap	VERB
absel-311	247	76	hands	hand	NOUN
absel-311	247	77	on	on	ADP
absel-311	247	78	the	the	DET
absel-311	247	79	table	table	NOUN
absel-311	247	80	)	)	PUNCT
absel-311	247	81	,	,	PUNCT
absel-311	247	82	uses	use	VERB
absel-311	247	83	appropriate	appropriate	ADJ
absel-311	247	84	silence	silence	NOUN
absel-311	247	85	,	,	PUNCT
absel-311	247	86	and	and	CCONJ
absel-311	247	87	speaks	speak	VERB
absel-311	247	88	clearly	clearly	ADV
absel-311	247	89	without	without	ADP
absel-311	247	90	using	use	VERB
absel-311	247	91	filler	filler	NOUN
absel-311	247	92	phrases	phrase	NOUN
absel-311	247	93	or	or	CCONJ
absel-311	247	94	words	word	NOUN
absel-311	247	95	.	.	PUNCT
absel-311	248	1	when	when	SCONJ
absel-311	248	2	assessing	assess	VERB
absel-311	248	3	productivity	productivity	NOUN
absel-311	248	4	,	,	PUNCT
absel-311	248	5	we	we	PRON
absel-311	248	6	look	look	VERB
absel-311	248	7	at	at	ADP
absel-311	248	8	the	the	DET
absel-311	248	9	degree	degree	NOUN
absel-311	248	10	of	of	ADP
absel-311	248	11	involvement	involvement	NOUN
absel-311	248	12	of	of	ADP
absel-311	248	13	each	each	DET
absel-311	248	14	group	group	NOUN
absel-311	248	15	member	member	NOUN
absel-311	248	16	.	.	PUNCT
absel-311	249	1	to	to	PART
absel-311	249	2	do	do	VERB
absel-311	249	3	this	this	PRON
absel-311	249	4	,	,	PUNCT
absel-311	249	5	each	each	DET
absel-311	249	6	student	student	NOUN
absel-311	249	7	is	be	AUX
absel-311	249	8	asked	ask	VERB
absel-311	249	9	to	to	PART
absel-311	249	10	distribute	distribute	VERB
absel-311	249	11	ten	ten	NUM
absel-311	249	12	points	point	NOUN
absel-311	249	13	among	among	ADP
absel-311	249	14	all	all	DET
absel-311	249	15	team	team	NOUN
absel-311	249	16	members	member	NOUN
absel-311	249	17	,	,	PUNCT
absel-311	249	18	so	so	CCONJ
absel-311	249	19	only	only	ADV
absel-311	249	20	whole	whole	ADJ
absel-311	249	21	numbers	number	NOUN
absel-311	249	22	are	be	AUX
absel-311	249	23	used	use	VERB
absel-311	249	24	,	,	PUNCT
absel-311	249	25	which	which	PRON
absel-311	249	26	prevents	prevent	VERB
absel-311	249	27	the	the	DET
absel-311	249	28	same	same	ADJ
absel-311	249	29	rating	rating	NOUN
absel-311	249	30	being	be	AUX
absel-311	249	31	given	give	VERB
absel-311	249	32	to	to	ADP
absel-311	249	33	all	all	DET
absel-311	249	34	members	member	NOUN
absel-311	249	35	.	.	PUNCT
absel-311	250	1	the	the	DET
absel-311	250	2	aim	aim	NOUN
absel-311	250	3	is	be	AUX
absel-311	250	4	to	to	PART
absel-311	250	5	compare	compare	VERB
absel-311	250	6	the	the	DET
absel-311	250	7	degree	degree	NOUN
absel-311	250	8	of	of	ADP
absel-311	250	9	involvement	involvement	NOUN
absel-311	250	10	perceived	perceive	VERB
absel-311	250	11	by	by	ADP
absel-311	250	12	the	the	DET
absel-311	250	13	teacher	teacher	NOUN
absel-311	250	14	about	about	ADP
absel-311	250	15	an	an	DET
absel-311	250	16	individuals	individual	NOUN
absel-311	250	17	’	'	PUNCT
absel-311	250	18	contribution	contribution	NOUN
absel-311	250	19	,	,	PUNCT
absel-311	250	20	to	to	ADP
absel-311	250	21	that	that	PRON
absel-311	250	22	which	which	PRON
absel-311	250	23	the	the	DET
absel-311	250	24	student	student	NOUN
absel-311	250	25	gives	give	VERB
absel-311	250	26	to	to	ADP
absel-311	250	27	the	the	DET
absel-311	250	28	group	group	NOUN
absel-311	250	29	based	base	VERB
absel-311	250	30	on	on	ADP
absel-311	250	31	his	his	PRON
absel-311	250	32	opinion	opinion	NOUN
absel-311	250	33	.	.	PUNCT
absel-311	251	1	218	218	NUM
absel-311	251	2	developments	development	NOUN
absel-311	251	3	in	in	ADP
absel-311	251	4	business	business	NOUN
absel-311	251	5	simulation	simulation	NOUN
absel-311	251	6	and	and	CCONJ
absel-311	251	7	experiential	experiential	ADJ
absel-311	251	8	learning	learning	NOUN
absel-311	251	9	,	,	PUNCT
absel-311	251	10	volume	volume	NOUN
absel-311	251	11	37	37	NUM
absel-311	251	12	,	,	PUNCT
absel-311	251	13	2010	2010	NUM
absel-311	251	14	conclusions	conclusion	NOUN
absel-311	251	15	training	training	NOUN
absel-311	251	16	in	in	ADP
absel-311	251	17	accounting	accounting	NOUN
absel-311	251	18	needs	need	NOUN
absel-311	251	19	to	to	PART
absel-311	251	20	facilitate	facilitate	VERB
absel-311	251	21	the	the	DET
absel-311	251	22	learning	learning	NOUN
absel-311	251	23	of	of	ADP
absel-311	251	24	content	content	NOUN
absel-311	251	25	and	and	CCONJ
absel-311	251	26	skills	skill	NOUN
absel-311	251	27	not	not	PART
absel-311	251	28	normally	normally	ADV
absel-311	251	29	covered	cover	VERB
absel-311	251	30	in	in	ADP
absel-311	251	31	traditional	traditional	ADJ
absel-311	251	32	curricula	curricula	NOUN
absel-311	251	33	.	.	PUNCT
absel-311	252	1	furthermore	furthermore	ADV
absel-311	252	2	,	,	PUNCT
absel-311	252	3	the	the	DET
absel-311	252	4	use	use	NOUN
absel-311	252	5	of	of	ADP
absel-311	252	6	new	new	ADJ
absel-311	252	7	pedagogical	pedagogical	ADJ
absel-311	252	8	teaching	teaching	NOUN
absel-311	252	9	practices	practice	NOUN
absel-311	252	10	and	and	CCONJ
absel-311	252	11	tools	tool	NOUN
absel-311	252	12	facilitates	facilitate	VERB
absel-311	252	13	the	the	DET
absel-311	252	14	acquisition	acquisition	NOUN
absel-311	252	15	of	of	ADP
absel-311	252	16	these	these	DET
absel-311	252	17	new	new	ADJ
absel-311	252	18	skills	skill	NOUN
absel-311	252	19	.	.	PUNCT
absel-311	253	1	in	in	ADP
absel-311	253	2	this	this	DET
absel-311	253	3	regard	regard	NOUN
absel-311	253	4	,	,	PUNCT
absel-311	253	5	the	the	DET
absel-311	253	6	benefits	benefit	NOUN
absel-311	253	7	for	for	ADP
absel-311	253	8	teaching	teach	VERB
absel-311	253	9	students	student	NOUN
absel-311	253	10	in	in	ADP
absel-311	253	11	the	the	DET
absel-311	253	12	use	use	NOUN
absel-311	253	13	of	of	ADP
absel-311	253	14	spreadsheets	spreadsheet	NOUN
absel-311	253	15	and	and	CCONJ
absel-311	253	16	simulators	simulator	NOUN
absel-311	253	17	have	have	AUX
absel-311	253	18	been	be	AUX
absel-311	253	19	proven	prove	VERB
absel-311	253	20	across	across	ADP
absel-311	253	21	many	many	ADJ
absel-311	253	22	disciplines	discipline	NOUN
absel-311	253	23	.	.	PUNCT
absel-311	254	1	the	the	DET
absel-311	254	2	incorporation	incorporation	NOUN
absel-311	254	3	of	of	ADP
absel-311	254	4	these	these	DET
absel-311	254	5	tools	tool	NOUN
absel-311	254	6	into	into	ADP
absel-311	254	7	a	a	DET
absel-311	254	8	comprehensive	comprehensive	ADJ
absel-311	254	9	training	training	NOUN
absel-311	254	10	program	program	NOUN
absel-311	254	11	in	in	ADP
absel-311	254	12	the	the	DET
absel-311	254	13	area	area	NOUN
absel-311	254	14	of	of	ADP
absel-311	254	15	economics	economic	NOUN
absel-311	254	16	,	,	PUNCT
absel-311	254	17	finance	finance	NOUN
absel-311	254	18	and	and	CCONJ
absel-311	254	19	accounting	accounting	NOUN
absel-311	254	20	is	be	AUX
absel-311	254	21	still	still	ADV
absel-311	254	22	inadequate	inadequate	ADJ
absel-311	254	23	and	and	CCONJ
absel-311	254	24	needs	need	VERB
absel-311	254	25	to	to	PART
absel-311	254	26	be	be	AUX
absel-311	254	27	integrated	integrate	VERB
absel-311	254	28	into	into	ADP
absel-311	254	29	the	the	DET
absel-311	254	30	curriculum	curriculum	NOUN
absel-311	254	31	in	in	ADP
absel-311	254	32	order	order	NOUN
absel-311	254	33	to	to	PART
absel-311	254	34	achieve	achieve	VERB
absel-311	254	35	,	,	PUNCT
absel-311	254	36	for	for	ADP
absel-311	254	37	the	the	DET
absel-311	254	38	student	student	NOUN
absel-311	254	39	,	,	PUNCT
absel-311	254	40	increased	increase	VERB
absel-311	254	41	engagement	engagement	NOUN
absel-311	254	42	in	in	ADP
absel-311	254	43	learning	learn	VERB
absel-311	254	44	and	and	CCONJ
absel-311	254	45	acquiring	acquire	VERB
absel-311	254	46	skills	skill	NOUN
absel-311	254	47	in	in	ADP
absel-311	254	48	the	the	DET
absel-311	254	49	assessment	assessment	NOUN
absel-311	254	50	of	of	ADP
absel-311	254	51	evidence	evidence	NOUN
absel-311	254	52	,	,	PUNCT
absel-311	254	53	formulation	formulation	NOUN
absel-311	254	54	of	of	ADP
absel-311	254	55	hypotheses	hypothesis	NOUN
absel-311	254	56	and	and	CCONJ
absel-311	254	57	the	the	DET
absel-311	254	58	associated	associated	ADJ
absel-311	254	59	reasoning	reasoning	NOUN
absel-311	254	60	based	base	VERB
absel-311	254	61	on	on	ADP
absel-311	254	62	these	these	PRON
absel-311	254	63	.	.	PUNCT
absel-311	255	1	the	the	DET
absel-311	255	2	simulation	simulation	NOUN
absel-311	255	3	application	application	NOUN
absel-311	255	4	presented	present	VERB
absel-311	255	5	here	here	ADV
absel-311	255	6	,	,	PUNCT
absel-311	255	7	simul	simul	PROPN
absel-311	255	8	-	-	PUNCT
absel-311	255	9	e	e	PROPN
absel-311	255	10	,	,	PUNCT
absel-311	255	11	integrates	integrate	VERB
absel-311	255	12	a	a	DET
absel-311	255	13	large	large	ADJ
absel-311	255	14	number	number	NOUN
absel-311	255	15	of	of	ADP
absel-311	255	16	economic	economic	ADJ
absel-311	255	17	and	and	CCONJ
absel-311	255	18	financial	financial	ADJ
absel-311	255	19	relationships	relationship	NOUN
absel-311	255	20	within	within	ADP
absel-311	255	21	the	the	DET
absel-311	255	22	company	company	NOUN
absel-311	255	23	,	,	PUNCT
absel-311	255	24	which	which	PRON
absel-311	255	25	gives	give	VERB
absel-311	255	26	an	an	DET
absel-311	255	27	immediate	immediate	ADJ
absel-311	255	28	overall	overall	ADJ
absel-311	255	29	picture	picture	NOUN
absel-311	255	30	of	of	ADP
absel-311	255	31	the	the	DET
absel-311	255	32	flows	flow	NOUN
absel-311	255	33	generated	generate	VERB
absel-311	255	34	and	and	CCONJ
absel-311	255	35	the	the	DET
absel-311	255	36	variables	variable	NOUN
absel-311	255	37	affected	affect	VERB
absel-311	255	38	by	by	ADP
absel-311	255	39	each	each	DET
absel-311	255	40	decision	decision	NOUN
absel-311	255	41	.	.	PUNCT
absel-311	256	1	its	its	PRON
absel-311	256	2	versatile	versatile	ADJ
absel-311	256	3	structure	structure	NOUN
absel-311	256	4	and	and	CCONJ
absel-311	256	5	simple	simple	ADJ
absel-311	256	6	interface	interface	NOUN
absel-311	256	7	allow	allow	VERB
absel-311	256	8	the	the	DET
absel-311	256	9	student	student	NOUN
absel-311	256	10	to	to	PART
absel-311	256	11	individually	individually	ADV
absel-311	256	12	keep	keep	VERB
absel-311	256	13	track	track	NOUN
absel-311	256	14	of	of	ADP
absel-311	256	15	various	various	ADJ
absel-311	256	16	management	management	NOUN
absel-311	256	17	areas	area	NOUN
absel-311	256	18	of	of	ADP
absel-311	256	19	the	the	DET
absel-311	256	20	company	company	NOUN
absel-311	256	21	.	.	PUNCT
absel-311	257	1	in	in	ADP
absel-311	257	2	that	that	DET
absel-311	257	3	sense	sense	NOUN
absel-311	257	4	,	,	PUNCT
absel-311	257	5	it	it	PRON
absel-311	257	6	is	be	AUX
absel-311	257	7	a	a	DET
absel-311	257	8	valid	valid	ADJ
absel-311	257	9	tool	tool	NOUN
absel-311	257	10	not	not	PART
absel-311	257	11	only	only	ADV
absel-311	257	12	for	for	ADP
absel-311	257	13	learning	learn	VERB
absel-311	257	14	about	about	ADP
absel-311	257	15	topics	topic	NOUN
absel-311	257	16	covered	cover	VERB
absel-311	257	17	in	in	ADP
absel-311	257	18	more	more	ADV
absel-311	257	19	advanced	advanced	ADJ
absel-311	257	20	courses	course	NOUN
absel-311	257	21	,	,	PUNCT
absel-311	257	22	but	but	CCONJ
absel-311	257	23	also	also	ADV
absel-311	257	24	to	to	PART
absel-311	257	25	guide	guide	VERB
absel-311	257	26	the	the	DET
absel-311	257	27	development	development	NOUN
absel-311	257	28	of	of	ADP
absel-311	257	29	economic	economic	ADJ
absel-311	257	30	and	and	CCONJ
absel-311	257	31	financial	financial	ADJ
absel-311	257	32	reasoning	reasoning	NOUN
absel-311	257	33	as	as	SCONJ
absel-311	257	34	the	the	DET
absel-311	257	35	student	student	NOUN
absel-311	257	36	begins	begin	VERB
absel-311	257	37	to	to	PART
absel-311	257	38	have	have	VERB
absel-311	257	39	contact	contact	NOUN
absel-311	257	40	with	with	ADP
absel-311	257	41	these	these	DET
absel-311	257	42	disciplines	discipline	NOUN
absel-311	257	43	.	.	PUNCT
absel-311	258	1	a	a	DET
absel-311	258	2	contributing	contribute	VERB
absel-311	258	3	factor	factor	NOUN
absel-311	258	4	is	be	AUX
absel-311	258	5	that	that	SCONJ
absel-311	258	6	,	,	PUNCT
absel-311	258	7	because	because	SCONJ
absel-311	258	8	it	it	PRON
absel-311	258	9	is	be	AUX
absel-311	258	10	a	a	DET
absel-311	258	11	comprehensive	comprehensive	ADJ
absel-311	258	12	and	and	CCONJ
absel-311	258	13	modular	modular	ADJ
absel-311	258	14	application	application	NOUN
absel-311	258	15	developed	develop	VERB
absel-311	258	16	in	in	ADP
absel-311	258	17	an	an	DET
absel-311	258	18	environment	environment	NOUN
absel-311	258	19	with	with	ADP
absel-311	258	20	which	which	PRON
absel-311	258	21	the	the	DET
absel-311	258	22	student	student	NOUN
absel-311	258	23	is	be	AUX
absel-311	258	24	already	already	ADV
absel-311	258	25	familiar	familiar	ADJ
absel-311	258	26	(	(	PUNCT
absel-311	258	27	spreadsheets	spreadsheet	NOUN
absel-311	258	28	)	)	PUNCT
absel-311	258	29	,	,	PUNCT
absel-311	258	30	the	the	DET
absel-311	258	31	results	result	NOUN
absel-311	258	32	shown	show	VERB
absel-311	258	33	by	by	ADP
absel-311	258	34	the	the	DET
absel-311	258	35	simulation	simulation	NOUN
absel-311	258	36	are	be	AUX
absel-311	258	37	transparent	transparent	ADJ
absel-311	258	38	.	.	PUNCT
absel-311	259	1	and	and	CCONJ
absel-311	259	2	in	in	ADP
absel-311	259	3	this	this	DET
absel-311	259	4	way	way	NOUN
absel-311	259	5	,	,	PUNCT
absel-311	259	6	it	it	PRON
absel-311	259	7	encourages	encourage	VERB
absel-311	259	8	progressive	progressive	ADJ
absel-311	259	9	use	use	NOUN
absel-311	259	10	at	at	ADP
absel-311	259	11	increasing	increase	VERB
absel-311	259	12	levels	level	NOUN
absel-311	259	13	throughout	throughout	ADP
absel-311	259	14	the	the	DET
absel-311	259	15	learning	learning	NOUN
absel-311	259	16	process	process	NOUN
absel-311	259	17	.	.	PUNCT
absel-311	260	1	the	the	DET
absel-311	260	2	structure	structure	NOUN
absel-311	260	3	of	of	ADP
absel-311	260	4	simul	simul	PROPN
absel-311	260	5	-	-	PUNCT
absel-311	260	6	e	e	PROPN
absel-311	260	7	is	be	AUX
absel-311	260	8	based	base	VERB
absel-311	260	9	on	on	ADP
absel-311	260	10	excel	excel	NOUN
absel-311	260	11	,	,	PUNCT
absel-311	260	12	which	which	PRON
absel-311	260	13	makes	make	VERB
absel-311	260	14	it	it	PRON
absel-311	260	15	unnecessary	unnecessary	ADJ
absel-311	260	16	to	to	PART
absel-311	260	17	learn	learn	VERB
absel-311	260	18	an	an	DET
absel-311	260	19	ad	ad	NOUN
absel-311	260	20	hoc	hoc	X
absel-311	260	21	application	application	NOUN
absel-311	260	22	;	;	PUNCT
absel-311	260	23	on	on	ADP
absel-311	260	24	the	the	DET
absel-311	260	25	contrary	contrary	NOUN
absel-311	260	26	,	,	PUNCT
absel-311	260	27	this	this	PRON
absel-311	260	28	facilitates	facilitate	VERB
absel-311	260	29	its	its	PRON
absel-311	260	30	use	use	NOUN
absel-311	260	31	,	,	PUNCT
absel-311	260	32	ensures	ensure	VERB
absel-311	260	33	continuous	continuous	ADJ
absel-311	260	34	updating	updating	NOUN
absel-311	260	35	and	and	CCONJ
absel-311	260	36	immediate	immediate	ADJ
absel-311	260	37	upgrading	upgrading	NOUN
absel-311	260	38	to	to	ADP
absel-311	260	39	changes	change	NOUN
absel-311	260	40	associated	associate	VERB
absel-311	260	41	with	with	ADP
absel-311	260	42	a	a	DET
absel-311	260	43	new	new	ADJ
absel-311	260	44	accounting	accounting	NOUN
absel-311	260	45	framework	framework	NOUN
absel-311	260	46	.	.	PUNCT
absel-311	261	1	therefore	therefore	ADV
absel-311	261	2	,	,	PUNCT
absel-311	261	3	this	this	DET
absel-311	261	4	approach	approach	NOUN
absel-311	261	5	reduces	reduce	VERB
absel-311	261	6	the	the	DET
absel-311	261	7	cost	cost	NOUN
absel-311	261	8	of	of	ADP
absel-311	261	9	learning	learn	VERB
absel-311	261	10	for	for	ADP
absel-311	261	11	both	both	DET
absel-311	261	12	student	student	NOUN
absel-311	261	13	and	and	CCONJ
absel-311	261	14	teacher	teacher	NOUN
absel-311	261	15	and	and	CCONJ
absel-311	261	16	reduces	reduce	VERB
absel-311	261	17	considerably	considerably	ADV
absel-311	261	18	the	the	DET
absel-311	261	19	limitations	limitation	NOUN
absel-311	261	20	to	to	PART
absel-311	261	21	use	use	VERB
absel-311	261	22	it	it	PRON
absel-311	261	23	.	.	PUNCT
absel-311	262	1	in	in	ADP
absel-311	262	2	addition	addition	NOUN
absel-311	262	3	,	,	PUNCT
absel-311	262	4	simul	simul	PROPN
absel-311	262	5	-	-	PUNCT
absel-311	262	6	e	e	PROPN
absel-311	262	7	does	do	AUX
absel-311	262	8	not	not	PART
absel-311	262	9	,	,	PUNCT
absel-311	262	10	as	as	ADP
absel-311	262	11	with	with	ADP
absel-311	262	12	similar	similar	ADJ
absel-311	262	13	type	type	NOUN
absel-311	262	14	tools	tool	NOUN
absel-311	262	15	,	,	PUNCT
absel-311	262	16	use	use	VERB
absel-311	262	17	only	only	ADV
absel-311	262	18	a	a	DET
absel-311	262	19	prospective	prospective	ADJ
absel-311	262	20	process	process	NOUN
absel-311	262	21	oriented	orient	VERB
absel-311	262	22	to	to	ADP
absel-311	262	23	the	the	DET
absel-311	262	24	development	development	NOUN
absel-311	262	25	of	of	ADP
absel-311	262	26	feasibility	feasibility	NOUN
absel-311	262	27	plans	plan	NOUN
absel-311	262	28	.	.	PUNCT
absel-311	263	1	instead	instead	ADV
absel-311	263	2	,	,	PUNCT
absel-311	263	3	because	because	SCONJ
absel-311	263	4	it	it	PRON
absel-311	263	5	is	be	AUX
absel-311	263	6	specifically	specifically	ADV
absel-311	263	7	designed	design	VERB
absel-311	263	8	to	to	PART
absel-311	263	9	train	train	VERB
absel-311	263	10	professionals	professional	NOUN
absel-311	263	11	,	,	PUNCT
absel-311	263	12	it	it	PRON
absel-311	263	13	allows	allow	VERB
absel-311	263	14	the	the	DET
absel-311	263	15	student	student	NOUN
absel-311	263	16	to	to	PART
absel-311	263	17	analyze	analyze	VERB
absel-311	263	18	in	in	ADP
absel-311	263	19	detail	detail	NOUN
absel-311	263	20	the	the	DET
absel-311	263	21	significance	significance	NOUN
absel-311	263	22	that	that	SCONJ
absel-311	263	23	every	every	DET
absel-311	263	24	economic	economic	ADJ
absel-311	263	25	and	and	CCONJ
absel-311	263	26	financial	financial	ADJ
absel-311	263	27	decision	decision	NOUN
absel-311	263	28	has	have	VERB
absel-311	263	29	on	on	ADP
absel-311	263	30	equity	equity	NOUN
absel-311	263	31	,	,	PUNCT
absel-311	263	32	profits	profit	NOUN
absel-311	263	33	,	,	PUNCT
absel-311	263	34	cash	cash	NOUN
absel-311	263	35	flows	flow	NOUN
absel-311	263	36	and	and	CCONJ
absel-311	263	37	other	other	ADJ
absel-311	263	38	variables	variable	NOUN
absel-311	263	39	that	that	PRON
absel-311	263	40	are	be	AUX
absel-311	263	41	relevant	relevant	ADJ
absel-311	263	42	for	for	ADP
absel-311	263	43	understanding	understanding	NOUN
absel-311	263	44	and	and	CCONJ
absel-311	263	45	anticipating	anticipate	VERB
absel-311	263	46	business	business	NOUN
absel-311	263	47	development	development	NOUN
absel-311	263	48	.	.	PUNCT
absel-311	264	1	the	the	DET
absel-311	264	2	teaching	teaching	NOUN
absel-311	264	3	practice	practice	NOUN
absel-311	264	4	proposed	propose	VERB
absel-311	264	5	here	here	ADV
absel-311	264	6	is	be	AUX
absel-311	264	7	based	base	VERB
absel-311	264	8	on	on	ADP
absel-311	264	9	the	the	DET
absel-311	264	10	successive	successive	ADJ
absel-311	264	11	use	use	NOUN
absel-311	264	12	of	of	ADP
absel-311	264	13	different	different	ADJ
absel-311	264	14	learning	learning	NOUN
absel-311	264	15	methodologies	methodology	NOUN
absel-311	264	16	that	that	PRON
absel-311	264	17	focus	focus	VERB
absel-311	264	18	on	on	ADP
absel-311	264	19	both	both	PRON
absel-311	264	20	knowledge	knowledge	NOUN
absel-311	264	21	acquisition	acquisition	NOUN
absel-311	264	22	and	and	CCONJ
absel-311	264	23	skill	skill	NOUN
absel-311	264	24	development	development	NOUN
absel-311	264	25	.	.	PUNCT
absel-311	265	1	on	on	ADP
absel-311	265	2	the	the	DET
absel-311	265	3	course	course	NOUN
absel-311	265	4	schedule	schedule	NOUN
absel-311	265	5	,	,	PUNCT
absel-311	265	6	it	it	PRON
absel-311	265	7	is	be	AUX
absel-311	265	8	possible	possible	ADJ
absel-311	265	9	to	to	PART
absel-311	265	10	adjust	adjust	VERB
absel-311	265	11	the	the	DET
absel-311	265	12	level	level	NOUN
absel-311	265	13	of	of	ADP
absel-311	265	14	difficulty	difficulty	NOUN
absel-311	265	15	or	or	CCONJ
absel-311	265	16	degree	degree	NOUN
absel-311	265	17	of	of	ADP
absel-311	265	18	detail	detail	NOUN
absel-311	265	19	with	with	ADP
absel-311	265	20	those	those	PRON
absel-311	265	21	that	that	PRON
absel-311	265	22	analyze	analyze	VERB
absel-311	265	23	the	the	DET
absel-311	265	24	economic	economic	ADJ
absel-311	265	25	and	and	CCONJ
absel-311	265	26	financial	financial	ADJ
absel-311	265	27	consequences	consequence	NOUN
absel-311	265	28	of	of	ADP
absel-311	265	29	decisions	decision	NOUN
absel-311	265	30	in	in	ADP
absel-311	265	31	the	the	DET
absel-311	265	32	business	business	NOUN
absel-311	265	33	.	.	PUNCT
absel-311	266	1	in	in	ADP
absel-311	266	2	this	this	DET
absel-311	266	3	way	way	NOUN
absel-311	266	4	,	,	PUNCT
absel-311	266	5	it	it	PRON
absel-311	266	6	promotes	promote	VERB
absel-311	266	7	growth	growth	NOUN
absel-311	266	8	in	in	ADP
absel-311	266	9	stages	stage	NOUN
absel-311	266	10	,	,	PUNCT
absel-311	266	11	challenging	challenge	VERB
absel-311	266	12	the	the	DET
absel-311	266	13	student	student	NOUN
absel-311	266	14	to	to	PART
absel-311	266	15	develop	develop	VERB
absel-311	266	16	their	their	PRON
absel-311	266	17	own	own	ADJ
absel-311	266	18	computer	computer	NOUN
absel-311	266	19	applications	application	NOUN
absel-311	266	20	for	for	ADP
absel-311	266	21	resolving	resolve	VERB
absel-311	266	22	issues	issue	NOUN
absel-311	266	23	and	and	CCONJ
absel-311	266	24	questions	question	NOUN
absel-311	266	25	that	that	PRON
absel-311	266	26	arise	arise	VERB
absel-311	266	27	in	in	ADP
absel-311	266	28	their	their	PRON
absel-311	266	29	study	study	NOUN
absel-311	266	30	of	of	ADP
absel-311	266	31	the	the	DET
absel-311	266	32	disciplines	discipline	NOUN
absel-311	266	33	of	of	ADP
absel-311	266	34	economics	economic	NOUN
absel-311	266	35	,	,	PUNCT
absel-311	266	36	finance	finance	NOUN
absel-311	266	37	,	,	PUNCT
absel-311	266	38	and	and	CCONJ
absel-311	266	39	accounting	accounting	NOUN
absel-311	266	40	.	.	PUNCT
absel-311	267	1	the	the	DET
absel-311	267	2	issues	issue	NOUN
absel-311	267	3	facing	face	VERB
absel-311	267	4	the	the	DET
absel-311	267	5	student	student	NOUN
absel-311	267	6	can	can	AUX
absel-311	267	7	not	not	PART
absel-311	267	8	be	be	AUX
absel-311	267	9	easily	easily	ADV
absel-311	267	10	resolved	resolve	VERB
absel-311	267	11	without	without	ADP
absel-311	267	12	previously	previously	ADV
absel-311	267	13	undertaking	undertake	VERB
absel-311	267	14	a	a	DET
absel-311	267	15	data	data	NOUN
absel-311	267	16	search	search	NOUN
absel-311	267	17	and	and	CCONJ
absel-311	267	18	developing	develop	VERB
absel-311	267	19	an	an	DET
absel-311	267	20	analytical	analytical	ADJ
absel-311	267	21	problem	problem	NOUN
absel-311	267	22	-	-	PUNCT
absel-311	267	23	solving	solve	VERB
absel-311	267	24	capacity	capacity	NOUN
absel-311	267	25	.	.	PUNCT
absel-311	268	1	thus	thus	ADV
absel-311	268	2	,	,	PUNCT
absel-311	268	3	the	the	DET
absel-311	268	4	student	student	NOUN
absel-311	268	5	seeks	seek	VERB
absel-311	268	6	to	to	PART
absel-311	268	7	find	find	VERB
absel-311	268	8	only	only	ADV
absel-311	268	9	the	the	DET
absel-311	268	10	necessary	necessary	ADJ
absel-311	268	11	data	datum	NOUN
absel-311	268	12	,	,	PUNCT
absel-311	268	13	disregarding	disregard	VERB
absel-311	268	14	that	that	SCONJ
absel-311	268	15	which	which	PRON
absel-311	268	16	is	be	AUX
absel-311	268	17	irrelevant	irrelevant	ADJ
absel-311	268	18	,	,	PUNCT
absel-311	268	19	and	and	CCONJ
absel-311	268	20	establishes	establish	VERB
absel-311	268	21	the	the	DET
absel-311	268	22	correct	correct	ADJ
absel-311	268	23	links	link	NOUN
absel-311	268	24	between	between	ADP
absel-311	268	25	variables	variable	NOUN
absel-311	268	26	to	to	PART
absel-311	268	27	solve	solve	VERB
absel-311	268	28	the	the	DET
absel-311	268	29	proposed	propose	VERB
absel-311	268	30	questions	question	NOUN
absel-311	268	31	.	.	PUNCT
absel-311	269	1	on	on	ADP
absel-311	269	2	the	the	DET
absel-311	269	3	other	other	ADJ
absel-311	269	4	hand	hand	NOUN
absel-311	269	5	,	,	PUNCT
absel-311	269	6	the	the	DET
absel-311	269	7	role	role	NOUN
absel-311	269	8	of	of	ADP
absel-311	269	9	the	the	DET
absel-311	269	10	teacher	teacher	NOUN
absel-311	269	11	is	be	AUX
absel-311	269	12	to	to	PART
absel-311	269	13	help	help	VERB
absel-311	269	14	students	student	NOUN
absel-311	269	15	correctly	correctly	ADV
absel-311	269	16	frame	frame	VERB
absel-311	269	17	the	the	DET
absel-311	269	18	problem	problem	NOUN
absel-311	269	19	,	,	PUNCT
absel-311	269	20	explore	explore	VERB
absel-311	269	21	possible	possible	ADJ
absel-311	269	22	decision	decision	NOUN
absel-311	269	23	paths	path	NOUN
absel-311	269	24	,	,	PUNCT
absel-311	269	25	require	require	VERB
absel-311	269	26	them	they	PRON
absel-311	269	27	to	to	PART
absel-311	269	28	generate	generate	VERB
absel-311	269	29	and	and	CCONJ
absel-311	269	30	analyze	analyze	VERB
absel-311	269	31	procedures	procedure	NOUN
absel-311	269	32	,	,	PUNCT
absel-311	269	33	strengthen	strengthen	VERB
absel-311	269	34	problem	problem	NOUN
absel-311	269	35	solving	solving	NOUN
absel-311	269	36	and	and	CCONJ
absel-311	269	37	decision	decision	NOUN
absel-311	269	38	making	making	NOUN
absel-311	269	39	,	,	PUNCT
absel-311	269	40	along	along	ADP
absel-311	269	41	with	with	ADP
absel-311	269	42	the	the	DET
absel-311	269	43	ability	ability	NOUN
absel-311	269	44	to	to	PART
absel-311	269	45	defend	defend	VERB
absel-311	269	46	them	they	PRON
absel-311	269	47	within	within	ADP
absel-311	269	48	changing	change	VERB
absel-311	269	49	scenarios	scenario	NOUN
absel-311	269	50	.	.	PUNCT
absel-311	270	1	this	this	DET
absel-311	270	2	goal	goal	NOUN
absel-311	270	3	can	can	AUX
absel-311	270	4	be	be	AUX
absel-311	270	5	achieved	achieve	VERB
absel-311	270	6	in	in	ADP
absel-311	270	7	financial	financial	ADJ
absel-311	270	8	accounting	accounting	NOUN
absel-311	270	9	courses	course	NOUN
absel-311	270	10	,	,	PUNCT
absel-311	270	11	and	and	CCONJ
absel-311	270	12	specially	specially	ADV
absel-311	270	13	in	in	ADP
absel-311	270	14	financial	financial	ADJ
absel-311	270	15	analysis	analysis	NOUN
absel-311	270	16	courses	course	NOUN
absel-311	270	17	,	,	PUNCT
absel-311	270	18	where	where	SCONJ
absel-311	270	19	the	the	DET
absel-311	270	20	previous	previous	ADJ
absel-311	270	21	knowledge	knowledge	NOUN
absel-311	270	22	acquired	acquire	VERB
absel-311	270	23	by	by	ADP
absel-311	270	24	the	the	DET
absel-311	270	25	student	student	NOUN
absel-311	270	26	offers	offer	VERB
absel-311	270	27	a	a	DET
absel-311	270	28	more	more	ADV
absel-311	270	29	complete	complete	ADJ
absel-311	270	30	and	and	CCONJ
absel-311	270	31	in	in	ADP
absel-311	270	32	-	-	PUNCT
absel-311	270	33	depth	depth	NOUN
absel-311	270	34	opportunity	opportunity	NOUN
absel-311	270	35	to	to	PART
absel-311	270	36	explore	explore	VERB
absel-311	270	37	the	the	DET
absel-311	270	38	characteristics	characteristic	NOUN
absel-311	270	39	of	of	ADP
absel-311	270	40	the	the	DET
absel-311	270	41	simulator	simulator	NOUN
absel-311	270	42	.	.	PUNCT
absel-311	271	1	the	the	DET
absel-311	271	2	perception	perception	NOUN
absel-311	271	3	built	build	VERB
absel-311	271	4	on	on	ADP
absel-311	271	5	the	the	DET
absel-311	271	6	basis	basis	NOUN
absel-311	271	7	of	of	ADP
absel-311	271	8	opinions	opinion	NOUN
absel-311	271	9	gathered	gather	VERB
absel-311	271	10	from	from	ADP
absel-311	271	11	students	student	NOUN
absel-311	271	12	(	(	PUNCT
absel-311	271	13	undergraduate	undergraduate	NOUN
absel-311	271	14	,	,	PUNCT
absel-311	271	15	graduate	graduate	NOUN
absel-311	271	16	,	,	PUNCT
absel-311	271	17	with	with	ADP
absel-311	271	18	and	and	CCONJ
absel-311	271	19	without	without	ADP
absel-311	271	20	previous	previous	ADJ
absel-311	271	21	work	work	NOUN
absel-311	271	22	experience	experience	NOUN
absel-311	271	23	)	)	PUNCT
absel-311	271	24	are	be	AUX
absel-311	271	25	consistent	consistent	ADJ
absel-311	271	26	with	with	ADP
absel-311	271	27	:	:	PUNCT
absel-311	271	28	a	a	X
absel-311	271	29	)	)	PUNCT
absel-311	271	30	that	that	SCONJ
absel-311	271	31	the	the	DET
absel-311	271	32	dedication	dedication	NOUN
absel-311	271	33	,	,	PUNCT
absel-311	271	34	degree	degree	NOUN
absel-311	271	35	of	of	ADP
absel-311	271	36	involvement	involvement	NOUN
absel-311	271	37	in	in	ADP
absel-311	271	38	the	the	DET
absel-311	271	39	course	course	NOUN
absel-311	271	40	,	,	PUNCT
absel-311	271	41	and	and	CCONJ
absel-311	271	42	the	the	DET
absel-311	271	43	work	work	NOUN
absel-311	271	44	required	require	VERB
absel-311	271	45	has	have	AUX
absel-311	271	46	been	be	AUX
absel-311	271	47	greater	great	ADJ
absel-311	271	48	than	than	SCONJ
absel-311	271	49	originally	originally	ADV
absel-311	271	50	anticipated	anticipate	VERB
absel-311	271	51	,	,	PUNCT
absel-311	271	52	and	and	CCONJ
absel-311	271	53	having	have	VERB
absel-311	271	54	“	"	PUNCT
absel-311	271	55	the	the	DET
absel-311	271	56	feeling	feeling	NOUN
absel-311	271	57	that	that	SCONJ
absel-311	271	58	i	i	PRON
absel-311	271	59	constantly	constantly	ADV
absel-311	271	60	had	have	VERB
absel-311	271	61	new	new	ADJ
absel-311	271	62	challenges	challenge	NOUN
absel-311	271	63	and	and	CCONJ
absel-311	271	64	tests	test	NOUN
absel-311	271	65	to	to	PART
absel-311	271	66	overcome	overcome	VERB
absel-311	271	67	”	"	PUNCT
absel-311	271	68	,	,	PUNCT
absel-311	271	69	b	b	X
absel-311	271	70	)	)	PUNCT
absel-311	271	71	having	having	AUX
absel-311	271	72	learned	learn	VERB
absel-311	271	73	or	or	CCONJ
absel-311	271	74	reinforced	reinforce	VERB
absel-311	271	75	concepts	concept	NOUN
absel-311	271	76	that	that	SCONJ
absel-311	271	77	“	"	PUNCT
absel-311	271	78	they	they	PRON
absel-311	271	79	should	should	AUX
absel-311	271	80	already	already	ADV
absel-311	271	81	know	know	VERB
absel-311	271	82	”	"	PUNCT
absel-311	271	83	so	so	SCONJ
absel-311	271	84	that	that	SCONJ
absel-311	271	85	they	they	PRON
absel-311	271	86	are	be	AUX
absel-311	271	87	integrated	integrate	VERB
absel-311	271	88	with	with	ADP
absel-311	271	89	a	a	DET
absel-311	271	90	broader	broad	ADJ
absel-311	271	91	view	view	NOUN
absel-311	271	92	of	of	ADP
absel-311	271	93	reality	reality	NOUN
absel-311	271	94	in	in	ADP
absel-311	271	95	business	business	NOUN
absel-311	271	96	and	and	CCONJ
absel-311	271	97	the	the	DET
absel-311	271	98	consequences	consequence	NOUN
absel-311	271	99	of	of	ADP
absel-311	271	100	economic	economic	ADJ
absel-311	271	101	and	and	CCONJ
absel-311	271	102	financial	financial	ADJ
absel-311	271	103	decisions	decision	NOUN
absel-311	271	104	,	,	PUNCT
absel-311	271	105	and	and	CCONJ
absel-311	271	106	c	c	X
absel-311	271	107	)	)	PUNCT
absel-311	271	108	they	they	PRON
absel-311	271	109	have	have	AUX
absel-311	271	110	understood	understand	VERB
absel-311	271	111	and	and	CCONJ
absel-311	271	112	valued	value	VERB
absel-311	271	113	the	the	DET
absel-311	271	114	usefulness	usefulness	NOUN
absel-311	271	115	of	of	ADP
absel-311	271	116	group	group	NOUN
absel-311	271	117	discussions	discussion	NOUN
absel-311	271	118	,	,	PUNCT
absel-311	271	119	the	the	DET
absel-311	271	120	need	need	NOUN
absel-311	271	121	to	to	PART
absel-311	271	122	give	give	VERB
absel-311	271	123	constructive	constructive	ADJ
absel-311	271	124	criticism	criticism	NOUN
absel-311	271	125	on	on	ADP
absel-311	271	126	the	the	DET
absel-311	271	127	work	work	NOUN
absel-311	271	128	of	of	ADP
absel-311	271	129	classmates	classmate	NOUN
absel-311	271	130	and	and	CCONJ
absel-311	271	131	the	the	DET
absel-311	271	132	public	public	ADJ
absel-311	271	133	presentation	presentation	NOUN
absel-311	271	134	of	of	ADP
absel-311	271	135	their	their	PRON
absel-311	271	136	own	own	ADJ
absel-311	271	137	decisions	decision	NOUN
absel-311	271	138	,	,	PUNCT
absel-311	271	139	putting	put	VERB
absel-311	271	140	them	they	PRON
absel-311	271	141	up	up	ADP
absel-311	271	142	for	for	ADP
absel-311	271	143	debate	debate	NOUN
absel-311	271	144	and	and	CCONJ
absel-311	271	145	suggestions	suggestion	NOUN
absel-311	271	146	from	from	ADP
absel-311	271	147	their	their	PRON
absel-311	271	148	colleagues	colleague	NOUN
absel-311	271	149	.	.	PUNCT
absel-311	272	1	moreover	moreover	ADV
absel-311	272	2	,	,	PUNCT
absel-311	272	3	the	the	DET
absel-311	272	4	opinions	opinion	NOUN
absel-311	272	5	gathered	gather	VERB
absel-311	272	6	from	from	ADP
absel-311	272	7	students	student	NOUN
absel-311	272	8	showed	show	VERB
absel-311	272	9	that	that	SCONJ
absel-311	272	10	those	those	PRON
absel-311	272	11	with	with	ADP
absel-311	272	12	previous	previous	ADJ
absel-311	272	13	work	work	NOUN
absel-311	272	14	experience	experience	NOUN
absel-311	272	15	in	in	ADP
absel-311	272	16	administration	administration	NOUN
absel-311	272	17	or	or	CCONJ
absel-311	272	18	accounting	accounting	NOUN
absel-311	272	19	appreciate	appreciate	VERB
absel-311	272	20	the	the	DET
absel-311	272	21	training	training	NOUN
absel-311	272	22	received	receive	VERB
absel-311	272	23	with	with	ADP
absel-311	272	24	special	special	ADJ
absel-311	272	25	interest	interest	NOUN
absel-311	272	26	and	and	CCONJ
absel-311	272	27	often	often	ADV
absel-311	272	28	give	give	VERB
absel-311	272	29	a	a	DET
absel-311	272	30	better	well	ADJ
absel-311	272	31	assessment	assessment	NOUN
absel-311	272	32	than	than	ADP
absel-311	272	33	those	those	DET
absel-311	272	34	students	student	NOUN
absel-311	272	35	who	who	PRON
absel-311	272	36	lack	lack	VERB
absel-311	272	37	work	work	NOUN
absel-311	272	38	experience	experience	NOUN
absel-311	272	39	in	in	ADP
absel-311	272	40	the	the	DET
absel-311	272	41	field	field	NOUN
absel-311	272	42	of	of	ADP
absel-311	272	43	business	business	NOUN
absel-311	272	44	management	management	NOUN
absel-311	272	45	.	.	PUNCT
absel-311	273	1	references	reference	NOUN
absel-311	273	2	accounting	account	VERB
absel-311	273	3	education	education	PROPN
absel-311	273	4	change	change	NOUN
absel-311	273	5	commission	commission	PROPN
absel-311	273	6	(	(	PUNCT
absel-311	273	7	aecc	aecc	PROPN
absel-311	273	8	)	)	PUNCT
absel-311	273	9	(	(	PUNCT
absel-311	273	10	1990	1990	NUM
absel-311	273	11	)	)	PUNCT
absel-311	273	12	.	.	PUNCT
absel-311	274	1	objective	objective	NOUN
absel-311	274	2	of	of	ADP
absel-311	274	3	education	education	NOUN
absel-311	274	4	for	for	ADP
absel-311	274	5	accountants	accountant	NOUN
absel-311	274	6	:	:	PUNCT
absel-311	274	7	position	position	NOUN
absel-311	274	8	statement	statement	NOUN
absel-311	274	9	number	number	NOUN
absel-311	274	10	one	one	NUM
absel-311	274	11	.	.	PUNCT
absel-311	275	1	issues	issue	NOUN
absel-311	275	2	in	in	ADP
absel-311	275	3	accounting	accounting	NOUN
absel-311	275	4	education	education	NOUN
absel-311	275	5	,	,	PUNCT
absel-311	275	6	5(2	5(2	NUM
absel-311	275	7	)	)	PUNCT
absel-311	275	8	,	,	PUNCT
absel-311	276	1	307–312	307–312	NUM
absel-311	276	2	.	.	PUNCT
absel-311	277	1	american	american	PROPN
absel-311	277	2	institute	institute	PROPN
absel-311	277	3	of	of	ADP
absel-311	277	4	certified	certify	VERB
absel-311	277	5	public	public	ADJ
absel-311	277	6	accountants	accountant	NOUN
absel-311	277	7	(	(	PUNCT
absel-311	277	8	aicpa	aicpa	PROPN
absel-311	277	9	)	)	PUNCT
absel-311	277	10	(	(	PUNCT
absel-311	277	11	1998	1998	NUM
absel-311	277	12	)	)	PUNCT
absel-311	277	13	.	.	PUNCT
absel-311	278	1	cpa	cpa	PROPN
absel-311	278	2	vision	vision	PROPN
absel-311	278	3	project	project	NOUN
absel-311	278	4	identifies	identify	VERB
absel-311	278	5	top	top	ADJ
absel-311	278	6	five	five	NUM
absel-311	278	7	issues	issue	NOUN
absel-311	278	8	for	for	ADP
absel-311	278	9	the	the	DET
absel-311	278	10	profession	profession	NOUN
absel-311	278	11	.	.	PUNCT
absel-311	279	1	the	the	DET
absel-311	279	2	cpa	cpa	PROPN
absel-311	279	3	letter	letter	NOUN
absel-311	279	4	,	,	PUNCT
absel-311	279	5	78(1	78(1	NOUN
absel-311	279	6	)	)	PUNCT
absel-311	279	7	,	,	PUNCT
absel-311	279	8	12	12	NUM
absel-311	279	9	.	.	PUNCT
absel-311	280	1	albrecht	albrecht	PROPN
absel-311	280	2	,	,	PUNCT
absel-311	280	3	w.s	w.s	PROPN
absel-311	280	4	.	.	PROPN
absel-311	280	5	&	&	CCONJ
absel-311	280	6	sack	sack	PROPN
absel-311	280	7	,	,	PUNCT
absel-311	280	8	r.j	r.j	PROPN
absel-311	280	9	.	.	PROPN
absel-311	280	10	(	(	PUNCT
absel-311	280	11	2000	2000	NUM
absel-311	280	12	)	)	PUNCT
absel-311	280	13	.	.	PUNCT
absel-311	281	1	accounting	accounting	NOUN
absel-311	281	2	education	education	NOUN
absel-311	281	3	:	:	PUNCT
absel-311	281	4	charting	chart	VERB
absel-311	281	5	the	the	DET
absel-311	281	6	course	course	NOUN
absel-311	281	7	through	through	ADP
absel-311	281	8	a	a	DET
absel-311	281	9	perilous	perilous	ADJ
absel-311	281	10	future	future	NOUN
absel-311	281	11	,	,	PUNCT
absel-311	281	12	accounting	accounting	NOUN
absel-311	281	13	education	education	NOUN
absel-311	281	14	series	series	NOUN
absel-311	281	15	,	,	PUNCT
absel-311	281	16	vol	vol	NOUN
absel-311	281	17	.	.	PROPN
absel-311	282	1	1	1	NUM
absel-311	282	2	.	.	X
absel-311	282	3	sarasota	sarasota	PROPN
absel-311	282	4	,	,	PUNCT
absel-311	282	5	fl	fl	PROPN
absel-311	282	6	:	:	PUNCT
absel-311	282	7	american	american	PROPN
absel-311	282	8	accounting	accounting	PROPN
absel-311	282	9	association	association	PROPN
absel-311	282	10	.	.	PUNCT
absel-311	283	1	apostolou	apostolou	PROPN
absel-311	283	2	,	,	PUNCT
absel-311	283	3	b.a	b.a	PROPN
absel-311	283	4	.	.	PROPN
absel-311	283	5	,	,	PUNCT
absel-311	283	6	watson	watson	PROPN
absel-311	283	7	,	,	PUNCT
absel-311	283	8	s.f	s.f	PROPN
absel-311	283	9	.	.	PROPN
absel-311	283	10	,	,	PUNCT
absel-311	283	11	hassell	hassell	PROPN
absel-311	283	12	,	,	PUNCT
absel-311	283	13	j.m	j.m	PROPN
absel-311	283	14	.	.	PROPN
absel-311	283	15	&	&	CCONJ
absel-311	283	16	webber	webber	PROPN
absel-311	283	17	,	,	PUNCT
absel-311	283	18	s.a	s.a	PROPN
absel-311	283	19	.	.	PROPN
absel-311	283	20	(	(	PUNCT
absel-311	283	21	2001	2001	NUM
absel-311	283	22	)	)	PUNCT
absel-311	283	23	.	.	PUNCT
absel-311	284	1	accounting	accounting	NOUN
absel-311	284	2	education	education	PROPN
absel-311	284	3	literature	literature	PROPN
absel-311	284	4	review	review	PROPN
absel-311	284	5	(	(	PUNCT
absel-311	284	6	1997–1999	1997–1999	NUM
absel-311	284	7	)	)	PUNCT
absel-311	284	8	.	.	PUNCT
absel-311	285	1	journal	journal	NOUN
absel-311	285	2	of	of	ADP
absel-311	285	3	accounting	accounting	NOUN
absel-311	285	4	education	education	NOUN
absel-311	285	5	,	,	PUNCT
absel-311	285	6	19(1	19(1	NUM
absel-311	285	7	)	)	PUNCT
absel-311	285	8	,	,	PUNCT
absel-311	285	9	.	.	PUNCT
absel-311	286	1	1–61	1–61	PROPN
absel-311	286	2	.	.	PUNCT
absel-311	287	1	barkley	barkley	PROPN
absel-311	287	2	,	,	PUNCT
absel-311	287	3	e.f	e.f	PROPN
absel-311	287	4	.	.	PROPN
absel-311	287	5	,	,	PUNCT
absel-311	287	6	cross	cross	PROPN
absel-311	287	7	,	,	PUNCT
absel-311	287	8	k.p	k.p	PROPN
absel-311	287	9	.	.	PROPN
absel-311	287	10	&	&	CCONJ
absel-311	287	11	major	major	PROPN
absel-311	287	12	,	,	PUNCT
absel-311	287	13	c.h	c.h	PROPN
absel-311	287	14	.	.	PROPN
absel-311	287	15	(	(	PUNCT
absel-311	287	16	2005	2005	NUM
absel-311	287	17	)	)	PUNCT
absel-311	287	18	.	.	PUNCT
absel-311	288	1	collaborative	collaborative	ADJ
absel-311	288	2	learning	learning	NOUN
absel-311	288	3	techniques	technique	NOUN
absel-311	288	4	:	:	PUNCT
absel-311	288	5	a	a	DET
absel-311	288	6	handbook	handbook	NOUN
absel-311	288	7	for	for	ADP
absel-311	288	8	219	219	NUM
absel-311	288	9	developments	development	NOUN
absel-311	288	10	in	in	ADP
absel-311	288	11	business	business	NOUN
absel-311	288	12	simulation	simulation	NOUN
absel-311	288	13	and	and	CCONJ
absel-311	288	14	experiential	experiential	ADJ
absel-311	288	15	learning	learning	NOUN
absel-311	288	16	,	,	PUNCT
absel-311	288	17	volume	volume	NOUN
absel-311	288	18	37	37	NUM
absel-311	288	19	,	,	PUNCT
absel-311	288	20	2010	2010	NUM
absel-311	288	21	college	college	NOUN
absel-311	288	22	faculty	faculty	NOUN
absel-311	288	23	.	.	PUNCT
absel-311	289	1	jossey	jossey	PROPN
absel-311	289	2	–	–	PUNCT
absel-311	289	3	bass	bass	PROPN
absel-311	289	4	,	,	PUNCT
absel-311	289	5	san	san	PROPN
absel-311	289	6	francisco	francisco	PROPN
absel-311	289	7	,	,	PUNCT
absel-311	289	8	ca	ca	PROPN
absel-311	289	9	.	.	PUNCT
absel-311	290	1	barsky	barsky	PROPN
absel-311	290	2	,	,	PUNCT
absel-311	290	3	n.p	n.p	PROPN
absel-311	290	4	.	.	PROPN
absel-311	290	5	&	&	CCONJ
absel-311	290	6	catanach	catanach	PROPN
absel-311	290	7	,	,	PUNCT
absel-311	290	8	a.h	a.h	PROPN
absel-311	290	9	.	.	PROPN
absel-311	290	10	jr	jr	PROPN
absel-311	290	11	.	.	PROPN
absel-311	291	1	(	(	PUNCT
absel-311	291	2	2005).motivating	2005).motivate	VERB
absel-311	291	3	student	student	NOUN
absel-311	291	4	interest	interest	NOUN
absel-311	291	5	in	in	ADP
absel-311	291	6	accounting	account	VERB
absel-311	291	7	:	:	PUNCT
absel-311	291	8	a	a	DET
absel-311	291	9	business	business	NOUN
absel-311	291	10	planning	planning	NOUN
absel-311	291	11	approach	approach	NOUN
absel-311	291	12	to	to	ADP
absel-311	291	13	the	the	DET
absel-311	291	14	introductory	introductory	ADJ
absel-311	291	15	management	management	NOUN
absel-311	291	16	accounting	accounting	NOUN
absel-311	291	17	course	course	NOUN
absel-311	291	18	.	.	PUNCT
absel-311	292	1	advances	advance	NOUN
absel-311	292	2	in	in	ADP
absel-311	292	3	accounting	accounting	NOUN
absel-311	292	4	education	education	NOUN
absel-311	292	5	,	,	PUNCT
absel-311	292	6	7	7	NUM
absel-311	292	7	,	,	PUNCT
absel-311	292	8	27–63	27–63	NUM
absel-311	292	9	.	.	PUNCT
absel-311	293	1	bonk	bonk	PROPN
absel-311	293	2	,	,	PUNCT
absel-311	293	3	c.j	c.j	PROPN
absel-311	293	4	.	.	PROPN
absel-311	293	5	&	&	CCONJ
absel-311	293	6	smith	smith	PROPN
absel-311	293	7	,	,	PUNCT
absel-311	293	8	g.s	g.s	PROPN
absel-311	293	9	.	.	PROPN
absel-311	294	1	(	(	PUNCT
absel-311	294	2	1998	1998	NUM
absel-311	294	3	)	)	PUNCT
absel-311	294	4	.	.	PUNCT
absel-311	295	1	alternative	alternative	ADJ
absel-311	295	2	instructional	instructional	ADJ
absel-311	295	3	strategies	strategy	NOUN
absel-311	295	4	for	for	ADP
absel-311	295	5	creative	creative	ADJ
absel-311	295	6	and	and	CCONJ
absel-311	295	7	critical	critical	ADJ
absel-311	295	8	thinking	thinking	NOUN
absel-311	295	9	in	in	ADP
absel-311	295	10	the	the	DET
absel-311	295	11	accounting	accounting	NOUN
absel-311	295	12	curriculum	curriculum	NOUN
absel-311	295	13	.	.	PUNCT
absel-311	296	1	journal	journal	PROPN
absel-311	296	2	of	of	ADP
absel-311	296	3	accounting	accounting	NOUN
absel-311	296	4	education	education	NOUN
absel-311	296	5	,	,	PUNCT
absel-311	296	6	16(2	16(2	NUM
absel-311	296	7	)	)	PUNCT
absel-311	296	8	,	,	PUNCT
absel-311	296	9	261–293	261–293	NUM
absel-311	296	10	.	.	PUNCT
absel-311	297	1	brealey	brealey	PROPN
absel-311	297	2	,	,	PUNCT
absel-311	297	3	r.a	r.a	PROPN
absel-311	297	4	.	.	PROPN
absel-311	297	5	&	&	CCONJ
absel-311	297	6	myers	myers	PROPN
absel-311	297	7	,	,	PUNCT
absel-311	297	8	s.c	s.c	PROPN
absel-311	297	9	.	.	PROPN
absel-311	297	10	(	(	PUNCT
absel-311	297	11	1995	1995	NUM
absel-311	297	12	)	)	PUNCT
absel-311	297	13	.	.	PUNCT
absel-311	298	1	principios	principios	PROPN
absel-311	298	2	de	de	PROPN
absel-311	298	3	finanzas	finanzas	PROPN
absel-311	298	4	.	.	PUNCT
absel-311	299	1	mcgraw	mcgraw	PROPN
absel-311	299	2	–	–	PUNCT
absel-311	299	3	hill	hill	PROPN
absel-311	299	4	,	,	PUNCT
absel-311	299	5	barcelona	barcelona	PROPN
absel-311	299	6	.	.	PUNCT
absel-311	300	1	burnett	burnett	PROPN
absel-311	300	2	,	,	PUNCT
absel-311	300	3	s.	s.	PROPN
absel-311	300	4	(	(	PUNCT
absel-311	300	5	2003	2003	NUM
absel-311	300	6	)	)	PUNCT
absel-311	300	7	.	.	PUNCT
absel-311	301	1	the	the	DET
absel-311	301	2	future	future	NOUN
absel-311	301	3	of	of	ADP
absel-311	301	4	accounting	accounting	NOUN
absel-311	301	5	education	education	NOUN
absel-311	301	6	:	:	PUNCT
absel-311	301	7	a	a	DET
absel-311	301	8	regional	regional	ADJ
absel-311	301	9	perspective	perspective	NOUN
absel-311	301	10	.	.	PUNCT
absel-311	302	1	journal	journal	NOUN
absel-311	302	2	of	of	ADP
absel-311	302	3	education	education	NOUN
absel-311	302	4	of	of	ADP
absel-311	302	5	business	business	NOUN
absel-311	302	6	,	,	PUNCT
absel-311	302	7	78(3	78(3	NUM
absel-311	302	8	)	)	PUNCT
absel-311	302	9	,	,	PUNCT
absel-311	302	10	129–136	129–136	NUM
absel-311	302	11	.	.	PUNCT
absel-311	303	1	cañas	cañas	PROPN
absel-311	303	2	,	,	PUNCT
absel-311	303	3	a.j	a.j	PROPN
absel-311	303	4	.	.	PROPN
absel-311	303	5	&	&	CCONJ
absel-311	303	6	novak	novak	PROPN
absel-311	303	7	,	,	PUNCT
absel-311	303	8	j.d	j.d	PROPN
absel-311	303	9	.	.	PROPN
absel-311	303	10	(	(	PUNCT
absel-311	303	11	2006	2006	NUM
absel-311	303	12	)	)	PUNCT
absel-311	303	13	.	.	PUNCT
absel-311	304	1	re	re	VERB
absel-311	304	2	-	-	VERB
absel-311	304	3	examining	examine	VERB
absel-311	304	4	the	the	DET
absel-311	304	5	foundations	foundation	NOUN
absel-311	304	6	for	for	ADP
absel-311	304	7	effective	effective	ADJ
absel-311	304	8	use	use	NOUN
absel-311	304	9	of	of	ADP
absel-311	304	10	concept	concept	NOUN
absel-311	304	11	maps	map	NOUN
absel-311	304	12	.	.	PUNCT
absel-311	305	1	in	in	ADP
absel-311	305	2	a.	a.	PROPN
absel-311	305	3	j.	j.	PROPN
absel-311	305	4	cañas	cañas	PROPN
absel-311	305	5	and	and	CCONJ
absel-311	305	6	j.	j.	PROPN
absel-311	305	7	d.	d.	PROPN
absel-311	305	8	novak	novak	PROPN
absel-311	305	9	(	(	PUNCT
absel-311	305	10	eds	eds	PROPN
absel-311	305	11	.	.	PUNCT
absel-311	305	12	)	)	PUNCT
absel-311	305	13	.	.	PUNCT
absel-311	306	1	concept	concept	NOUN
absel-311	306	2	maps	map	NOUN
absel-311	306	3	:	:	PUNCT
absel-311	307	1	theory	theory	NOUN
absel-311	307	2	,	,	PUNCT
absel-311	307	3	methodology	methodology	NOUN
absel-311	307	4	,	,	PUNCT
absel-311	307	5	technology	technology	NOUN
absel-311	307	6	,	,	PUNCT
absel-311	307	7	proceedings	proceeding	NOUN
absel-311	307	8	of	of	ADP
absel-311	307	9	the	the	DET
absel-311	307	10	second	second	ADJ
absel-311	307	11	international	international	ADJ
absel-311	307	12	conference	conference	NOUN
absel-311	307	13	on	on	ADP
absel-311	307	14	concept	concept	NOUN
absel-311	307	15	mapping	mapping	NOUN
absel-311	307	16	,	,	PUNCT
absel-311	307	17	san	san	PROPN
absel-311	307	18	jose	jose	PROPN
absel-311	307	19	,	,	PUNCT
absel-311	307	20	costa	costa	PROPN
absel-311	307	21	rica	rica	PROPN
absel-311	307	22	:	:	PUNCT
absel-311	307	23	universidad	universidad	PROPN
absel-311	307	24	de	de	PROPN
absel-311	307	25	costa	costa	PROPN
absel-311	307	26	rica	rica	PROPN
absel-311	307	27	,	,	PUNCT
absel-311	307	28	1	1	NUM
absel-311	307	29	,	,	PUNCT
absel-311	307	30	494	494	NUM
absel-311	307	31	-	-	SYM
absel-311	307	32	502	502	NUM
absel-311	307	33	.	.	PUNCT
absel-311	308	1	chabrow	chabrow	PROPN
absel-311	308	2	,	,	PUNCT
absel-311	308	3	e.	e.	PROPN
absel-311	308	4	&	&	CCONJ
absel-311	308	5	hayes	hayes	PROPN
absel-311	308	6	,	,	PUNCT
absel-311	308	7	m.	m.	NOUN
absel-311	308	8	(	(	PUNCT
absel-311	308	9	2001	2001	NUM
absel-311	308	10	)	)	PUNCT
absel-311	308	11	.	.	PUNCT
absel-311	309	1	changes	change	NOUN
absel-311	309	2	in	in	ADP
absel-311	309	3	accounting	accounting	NOUN
absel-311	309	4	education	education	NOUN
absel-311	309	5	.	.	PUNCT
absel-311	310	1	informationweek	informationweek	NOUN
absel-311	310	2	,	,	PUNCT
absel-311	310	3	http://www.informationweek.com/showarticle.jhtml;js	http://www.informationweek.com/showarticle.jhtml;js	X
absel-311	310	4	essionid=5zlogm25bxxlcqsndlpckh0cjunn	essionid=5zlogm25bxxlcqsndlpckh0cjunn	X
absel-311	310	5	2jvn?articleid=6507032&querytext	2jvn?articleid=6507032&querytext	NUM
absel-311	310	6	=	=	NOUN
absel-311	310	7	chabrow	chabrow	NOUN
absel-311	310	8	(	(	PUNCT
absel-311	310	9	last	last	ADV
absel-311	310	10	accessed	access	VERB
absel-311	310	11	on	on	ADP
absel-311	310	12	march	march	PROPN
absel-311	310	13	3	3	NUM
absel-311	310	14	,	,	PUNCT
absel-311	310	15	2008	2008	NUM
absel-311	310	16	)	)	PUNCT
absel-311	310	17	.	.	PUNCT
absel-311	311	1	chalos	chalo	NOUN
absel-311	311	2	,	,	PUNCT
absel-311	311	3	p.	p.	NOUN
absel-311	311	4	(	(	PUNCT
absel-311	311	5	1988	1988	NUM
absel-311	311	6	)	)	PUNCT
absel-311	311	7	.	.	PUNCT
absel-311	312	1	a	a	DET
absel-311	312	2	spreadsheet	spreadsheet	NOUN
absel-311	312	3	analysis	analysis	NOUN
absel-311	312	4	of	of	ADP
absel-311	312	5	different	different	ADJ
absel-311	312	6	costing	costing	NOUN
absel-311	312	7	systems	system	NOUN
absel-311	312	8	.	.	PUNCT
absel-311	313	1	journal	journal	NOUN
absel-311	313	2	of	of	ADP
absel-311	313	3	accounting	accounting	NOUN
absel-311	313	4	education	education	NOUN
absel-311	313	5	,	,	PUNCT
absel-311	313	6	6(2	6(2	NUM
absel-311	313	7	)	)	PUNCT
absel-311	313	8	,	,	PUNCT
absel-311	313	9	345–353	345–353	NUM
absel-311	313	10	.	.	PUNCT
absel-311	314	1	cuervo	cuervo	PROPN
absel-311	314	2	,	,	PUNCT
absel-311	314	3	a.	a.	NOUN
absel-311	314	4	(	(	PUNCT
absel-311	314	5	1994	1994	NUM
absel-311	314	6	)	)	PUNCT
absel-311	314	7	.	.	PUNCT
absel-311	315	1	análisis	análisis	PROPN
absel-311	315	2	y	y	PROPN
absel-311	315	3	planificación	planificación	PROPN
absel-311	315	4	financiera	financiera	PROPN
absel-311	315	5	de	de	PROPN
absel-311	315	6	la	la	PROPN
absel-311	315	7	empresa	empresa	PROPN
absel-311	315	8	,	,	PUNCT
absel-311	315	9	civitas	civitas	PROPN
absel-311	315	10	,	,	PUNCT
absel-311	315	11	madrid	madrid	PROPN
absel-311	315	12	.	.	PROPN
absel-311	316	1	domingo	domingo	PROPN
absel-311	316	2	,	,	PUNCT
absel-311	316	3	m.a	m.a	PROPN
absel-311	316	4	.	.	PROPN
absel-311	316	5	(	(	PUNCT
absel-311	316	6	2004	2004	NUM
absel-311	316	7	)	)	PUNCT
absel-311	316	8	.	.	PUNCT
absel-311	317	1	los	los	PROPN
absel-311	317	2	juegos	juegos	PROPN
absel-311	317	3	de	de	PROPN
absel-311	317	4	empresa	empresa	PROPN
absel-311	317	5	sobre	sobre	PROPN
absel-311	317	6	gestión	gestión	PROPN
absel-311	317	7	de	de	PROPN
absel-311	317	8	operaciones	operaciones	PROPN
absel-311	317	9	en	en	ADP
absel-311	317	10	la	la	PROPN
absel-311	317	11	formación	formación	PROPN
absel-311	317	12	universitaria	universitaria	PROPN
absel-311	317	13	.	.	PROPN
absel-311	317	14	working	working	PROPN
absel-311	317	15	paper	paper	NOUN
absel-311	317	16	,	,	PUNCT
absel-311	317	17	mimeo	mimeo	NOUN
absel-311	317	18	,	,	PUNCT
absel-311	317	19	universidad	universidad	PROPN
absel-311	317	20	de	de	PROPN
absel-311	317	21	sevilla	sevilla	PROPN
absel-311	317	22	.	.	PUNCT
absel-311	318	1	edmonds	edmond	NOUN
absel-311	318	2	,	,	PUNCT
absel-311	318	3	c.d	c.d	PROPN
absel-311	318	4	.	.	PROPN
absel-311	318	5	,	,	PUNCT
absel-311	318	6	edmonds	edmonds	PROPN
absel-311	318	7	,	,	PUNCT
absel-311	318	8	t.p	t.p	PROPN
absel-311	318	9	.	.	PROPN
absel-311	318	10	&	&	CCONJ
absel-311	318	11	mulig	mulig	PROPN
absel-311	318	12	,	,	PUNCT
absel-311	318	13	e.f	e.f	PROPN
absel-311	318	14	.	.	PROPN
absel-311	318	15	(	(	PUNCT
absel-311	318	16	2003	2003	NUM
absel-311	318	17	)	)	PUNCT
absel-311	318	18	.	.	PUNCT
absel-311	319	1	using	use	VERB
absel-311	319	2	problem	problem	NOUN
absel-311	319	3	–	–	PUNCT
absel-311	319	4	based	base	VERB
absel-311	319	5	learning	learning	NOUN
absel-311	319	6	to	to	PART
absel-311	319	7	promote	promote	VERB
absel-311	319	8	skill	skill	NOUN
absel-311	319	9	development	development	NOUN
absel-311	319	10	in	in	ADP
absel-311	319	11	the	the	DET
absel-311	319	12	accounting	accounting	NOUN
absel-311	319	13	classroom	classroom	NOUN
absel-311	319	14	.	.	PUNCT
absel-311	320	1	advances	advance	NOUN
absel-311	320	2	in	in	ADP
absel-311	320	3	accounting	accounting	NOUN
absel-311	320	4	education	education	NOUN
absel-311	320	5	,	,	PUNCT
absel-311	320	6	5	5	NUM
absel-311	320	7	,	,	PUNCT
absel-311	320	8	229–242	229–242	NUM
absel-311	320	9	.	.	PUNCT
absel-311	321	1	faria	faria	PROPN
absel-311	321	2	,	,	PUNCT
absel-311	321	3	a.j	a.j	PROPN
absel-311	321	4	.	.	PROPN
absel-311	321	5	(	(	PUNCT
absel-311	321	6	1998	1998	NUM
absel-311	321	7	)	)	PUNCT
absel-311	321	8	.	.	PUNCT
absel-311	322	1	business	business	NOUN
absel-311	322	2	simulation	simulation	PROPN
absel-311	322	3	games	game	NOUN
absel-311	322	4	:	:	PUNCT
absel-311	322	5	current	current	ADJ
absel-311	322	6	usage	usage	NOUN
absel-311	322	7	levels	level	NOUN
absel-311	322	8	—	—	PUNCT
absel-311	322	9	an	an	DET
absel-311	322	10	update	update	NOUN
absel-311	322	11	.	.	PUNCT
absel-311	323	1	simulation	simulation	NOUN
absel-311	323	2	&	&	CCONJ
absel-311	323	3	gaming	gaming	NOUN
absel-311	323	4	,	,	PUNCT
absel-311	323	5	29	29	NUM
absel-311	323	6	,	,	PUNCT
absel-311	323	7	295–308	295–308	NUM
absel-311	323	8	.	.	PUNCT
absel-311	324	1	forristal	forristal	ADJ
absel-311	324	2	,	,	PUNCT
absel-311	324	3	t.	t.	PROPN
absel-311	324	4	(	(	PUNCT
absel-311	324	5	2002	2002	NUM
absel-311	324	6	)	)	PUNCT
absel-311	324	7	.	.	PUNCT
absel-311	325	1	cap	cap	PROPN
absel-311	325	2	forum	forum	PROPN
absel-311	325	3	:	:	PUNCT
absel-311	325	4	the	the	DET
absel-311	325	5	future	future	NOUN
absel-311	325	6	of	of	ADP
absel-311	325	7	accounting	accounting	NOUN
absel-311	325	8	education	education	NOUN
absel-311	325	9	:	:	PUNCT
absel-311	325	10	the	the	DET
absel-311	325	11	response	response	NOUN
absel-311	325	12	of	of	ADP
absel-311	325	13	charted	charted	ADJ
absel-311	325	14	accountants	accountant	NOUN
absel-311	325	15	.	.	PUNCT
absel-311	326	1	canadian	canadian	ADJ
absel-311	326	2	accounting	accounting	PROPN
absel-311	326	3	perspectives	perspective	NOUN
absel-311	326	4	,	,	PUNCT
absel-311	326	5	1(1	1(1	NUM
absel-311	326	6	)	)	PUNCT
absel-311	326	7	,	,	PUNCT
absel-311	326	8	80–88	80–88	NUM
absel-311	326	9	.	.	PUNCT
absel-311	327	1	glassner	glassner	NOUN
absel-311	327	2	,	,	PUNCT
absel-311	327	3	a.	a.	PROPN
absel-311	327	4	&	&	CCONJ
absel-311	327	5	schwarz	schwarz	PROPN
absel-311	327	6	,	,	PUNCT
absel-311	327	7	b.b	b.b	PROPN
absel-311	327	8	.	.	PROPN
absel-311	327	9	(	(	PUNCT
absel-311	327	10	2007	2007	NUM
absel-311	327	11	)	)	PUNCT
absel-311	327	12	.	.	PUNCT
absel-311	328	1	what	what	PRON
absel-311	328	2	stands	stand	VERB
absel-311	328	3	and	and	CCONJ
absel-311	328	4	develops	develop	VERB
absel-311	328	5	between	between	ADP
absel-311	328	6	creative	creative	ADJ
absel-311	328	7	and	and	CCONJ
absel-311	328	8	critical	critical	ADJ
absel-311	328	9	thinking	thinking	NOUN
absel-311	328	10	?	?	PUNCT
absel-311	329	1	argumentation	argumentation	NOUN
absel-311	329	2	?	?	PUNCT
absel-311	330	1	thinking	think	VERB
absel-311	330	2	skills	skill	NOUN
absel-311	330	3	and	and	CCONJ
absel-311	330	4	creativity	creativity	NOUN
absel-311	330	5	,	,	PUNCT
absel-311	330	6	2(1	2(1	NUM
absel-311	330	7	)	)	PUNCT
absel-311	330	8	,	,	PUNCT
absel-311	330	9	10–18	10–18	NUM
absel-311	330	10	.	.	PUNCT
absel-311	330	11	heagy	heagy	PROPN
absel-311	330	12	,	,	PUNCT
absel-311	330	13	c.d	c.d	PROPN
absel-311	330	14	.	.	PROPN
absel-311	330	15	&	&	CCONJ
absel-311	330	16	lehmann	lehmann	PROPN
absel-311	330	17	,	,	PUNCT
absel-311	330	18	c.m	c.m	PROPN
absel-311	330	19	.	.	PROPN
absel-311	330	20	(	(	PUNCT
absel-311	330	21	2005	2005	NUM
absel-311	330	22	)	)	PUNCT
absel-311	330	23	.	.	PUNCT
absel-311	331	1	is	be	AUX
absel-311	331	2	pbl	pbl	PROPN
absel-311	331	3	an	an	DET
absel-311	331	4	improved	improved	ADJ
absel-311	331	5	delivery	delivery	NOUN
absel-311	331	6	method	method	NOUN
absel-311	331	7	for	for	ADP
absel-311	331	8	the	the	DET
absel-311	331	9	accounting	accounting	NOUN
absel-311	331	10	curriculum	curriculum	NOUN
absel-311	331	11	?	?	PUNCT
absel-311	332	1	advances	advance	NOUN
absel-311	332	2	in	in	ADP
absel-311	332	3	accounting	accounting	NOUN
absel-311	332	4	education	education	NOUN
absel-311	332	5	,	,	PUNCT
absel-311	332	6	7	7	NUM
absel-311	332	7	,	,	PUNCT
absel-311	332	8	221–251	221–251	NUM
absel-311	332	9	.	.	PUNCT
absel-311	333	1	hoffjan	hoffjan	PROPN
absel-311	333	2	,	,	PUNCT
absel-311	333	3	a.	a.	NOUN
absel-311	333	4	(	(	PUNCT
absel-311	333	5	2005	2005	NUM
absel-311	333	6	)	)	PUNCT
absel-311	333	7	.	.	PUNCT
absel-311	334	1	calvados	calvado	NOUN
absel-311	334	2	—	—	PUNCT
absel-311	334	3	a	a	DET
absel-311	334	4	business	business	NOUN
absel-311	334	5	game	game	NOUN
absel-311	334	6	for	for	ADP
absel-311	334	7	your	your	PRON
absel-311	334	8	cost	cost	NOUN
absel-311	334	9	accounting	accounting	NOUN
absel-311	334	10	course	course	NOUN
absel-311	334	11	.	.	PUNCT
absel-311	335	1	issues	issue	NOUN
absel-311	335	2	in	in	ADP
absel-311	335	3	accounting	accounting	NOUN
absel-311	335	4	education	education	NOUN
absel-311	335	5	,	,	PUNCT
absel-311	335	6	20(1	20(1	NUM
absel-311	335	7	)	)	PUNCT
absel-311	335	8	,	,	PUNCT
absel-311	335	9	63–80	63–80	PROPN
absel-311	335	10	.	.	PUNCT
absel-311	336	1	johnstone	johnstone	PROPN
absel-311	336	2	,	,	PUNCT
absel-311	336	3	k.m	k.m	PROPN
absel-311	336	4	.	.	PROPN
absel-311	336	5	&	&	CCONJ
absel-311	336	6	biggs	biggs	PROPN
absel-311	336	7	,	,	PUNCT
absel-311	336	8	s.f	s.f	PROPN
absel-311	336	9	.	.	PROPN
absel-311	336	10	(	(	PUNCT
absel-311	336	11	1998	1998	NUM
absel-311	336	12	)	)	PUNCT
absel-311	336	13	.	.	PUNCT
absel-311	337	1	problem	problem	NOUN
absel-311	337	2	-	-	PUNCT
absel-311	337	3	based	base	VERB
absel-311	337	4	learning	learning	NOUN
absel-311	337	5	:	:	PUNCT
absel-311	337	6	introduction	introduction	NOUN
absel-311	337	7	,	,	PUNCT
absel-311	337	8	analysis	analysis	NOUN
absel-311	337	9	,	,	PUNCT
absel-311	337	10	and	and	CCONJ
absel-311	337	11	accounting	accounting	NOUN
absel-311	337	12	curricula	curricula	NOUN
absel-311	337	13	implications	implication	NOUN
absel-311	337	14	.	.	PUNCT
absel-311	338	1	journal	journal	NOUN
absel-311	338	2	of	of	ADP
absel-311	338	3	accounting	accounting	NOUN
absel-311	338	4	education	education	NOUN
absel-311	338	5	,	,	PUNCT
absel-311	338	6	16(3–4	16(3–4	NUM
absel-311	338	7	)	)	PUNCT
absel-311	338	8	,	,	PUNCT
absel-311	338	9	407–427	407–427	NUM
absel-311	338	10	.	.	PUNCT
absel-311	339	1	kruck	kruck	PROPN
absel-311	339	2	,	,	PUNCT
absel-311	339	3	s.	s.	PROPN
absel-311	339	4	&	&	CCONJ
absel-311	339	5	maher	maher	PROPN
absel-311	339	6	,	,	PUNCT
absel-311	339	7	j.j	j.j	PROPN
absel-311	339	8	.	.	PROPN
absel-311	339	9	(	(	PUNCT
absel-311	339	10	1999	1999	NUM
absel-311	339	11	)	)	PUNCT
absel-311	339	12	.	.	PUNCT
absel-311	340	1	home	home	NOUN
absel-311	340	2	mortgage	mortgage	NOUN
absel-311	340	3	analysis	analysis	NOUN
absel-311	340	4	for	for	ADP
absel-311	340	5	cultivating	cultivate	VERB
absel-311	340	6	crucial	crucial	ADJ
absel-311	340	7	spreadsheet	spreadsheet	NOUN
absel-311	340	8	and	and	CCONJ
absel-311	340	9	model	model	NOUN
absel-311	340	10	development	development	NOUN
absel-311	340	11	skills	skill	NOUN
absel-311	340	12	.	.	PUNCT
absel-311	341	1	journal	journal	NOUN
absel-311	341	2	of	of	ADP
absel-311	341	3	accounting	accounting	NOUN
absel-311	341	4	education	education	NOUN
absel-311	341	5	,	,	PUNCT
absel-311	341	6	17(2	17(2	NUM
absel-311	341	7	-	-	SYM
absel-311	341	8	3	3	NUM
absel-311	341	9	)	)	PUNCT
absel-311	341	10	,	,	PUNCT
absel-311	341	11	267	267	NUM
absel-311	341	12	–	–	PUNCT
absel-311	341	13	291	291	NUM
absel-311	341	14	.	.	PUNCT
absel-311	342	1	lehman	lehman	PROPN
absel-311	342	2	,	,	PUNCT
absel-311	342	3	m.w	m.w	PROPN
absel-311	342	4	.	.	PROPN
absel-311	342	5	&	&	CCONJ
absel-311	342	6	herring	herring	PROPN
absel-311	342	7	,	,	PUNCT
absel-311	342	8	c.e	c.e	PROPN
absel-311	342	9	.	.	PROPN
absel-311	342	10	(	(	PUNCT
absel-311	342	11	2003	2003	NUM
absel-311	342	12	)	)	PUNCT
absel-311	342	13	.	.	PUNCT
absel-311	343	1	creating	create	VERB
absel-311	343	2	interactive	interactive	ADJ
absel-311	343	3	spreadsheets	spreadsheet	NOUN
absel-311	343	4	to	to	PART
absel-311	343	5	provide	provide	VERB
absel-311	343	6	immediate	immediate	ADJ
absel-311	343	7	feedback	feedback	NOUN
absel-311	343	8	.	.	PUNCT
absel-311	344	1	journal	journal	NOUN
absel-311	344	2	of	of	ADP
absel-311	344	3	accounting	accounting	NOUN
absel-311	344	4	education	education	NOUN
absel-311	344	5	,	,	PUNCT
absel-311	344	6	21(4	21(4	NUM
absel-311	344	7	)	)	PUNCT
absel-311	344	8	,	,	PUNCT
absel-311	344	9	327–337	327–337	NUM
absel-311	344	10	.	.	PUNCT
absel-311	345	1	lópez	lópez	PROPN
absel-311	345	2	,	,	PUNCT
absel-311	345	3	e.	e.	PROPN
absel-311	345	4	&	&	CCONJ
absel-311	345	5	martínez	martínez	PROPN
absel-311	345	6	,	,	PUNCT
absel-311	345	7	s.	s.	PROPN
absel-311	345	8	(	(	PUNCT
absel-311	345	9	2000	2000	NUM
absel-311	345	10	)	)	PUNCT
absel-311	345	11	.	.	PUNCT
absel-311	346	1	iniciación	iniciación	PROPN
absel-311	346	2	a	a	PROPN
absel-311	346	3	la	la	PROPN
absel-311	346	4	simulación	simulación	PROPN
absel-311	346	5	dinámica	dinámica	PROPN
absel-311	346	6	,	,	PUNCT
absel-311	346	7	ariel	ariel	PROPN
absel-311	346	8	,	,	PUNCT
absel-311	346	9	madrid	madrid	PROPN
absel-311	346	10	.	.	PUNCT
absel-311	346	11	maroto	maroto	PROPN
absel-311	346	12	,	,	PUNCT
absel-311	346	13	j.	j.	PROPN
absel-311	346	14	&	&	CCONJ
absel-311	346	15	mascareñas	mascareñas	PROPN
absel-311	346	16	,	,	PUNCT
absel-311	346	17	j.m	j.m	PROPN
absel-311	346	18	.	.	PROPN
absel-311	346	19	(	(	PUNCT
absel-311	346	20	1986	1986	NUM
absel-311	346	21	)	)	PUNCT
absel-311	346	22	.	.	PUNCT
absel-311	347	1	plafin	plafin	PROPN
absel-311	347	2	ii	ii	PROPN
absel-311	347	3	:	:	PUNCT
absel-311	347	4	un	un	PROPN
absel-311	347	5	modelo	modelo	PROPN
absel-311	347	6	de	de	PROPN
absel-311	347	7	simulación	simulación	PROPN
absel-311	347	8	para	para	PROPN
absel-311	347	9	la	la	PROPN
absel-311	347	10	planificación	planificación	PROPN
absel-311	347	11	financiera	financiera	PROPN
absel-311	347	12	empresarial	empresarial	PROPN
absel-311	347	13	.	.	PUNCT
absel-311	348	1	spanish	spanish	ADJ
absel-311	348	2	journal	journal	PROPN
absel-311	348	3	of	of	ADP
absel-311	348	4	finance	finance	NOUN
absel-311	348	5	and	and	CCONJ
absel-311	348	6	accounting	accounting	NOUN
absel-311	348	7	,	,	PUNCT
absel-311	348	8	16(49	16(49	PROPN
absel-311	348	9	)	)	PUNCT
absel-311	348	10	223–255	223–255	NUM
absel-311	348	11	.	.	PUNCT
absel-311	349	1	martínez	martínez	PROPN
absel-311	349	2	,	,	PUNCT
absel-311	349	3	f.	f.	PROPN
absel-311	349	4	(	(	PUNCT
absel-311	349	5	1999	1999	NUM
absel-311	349	6	)	)	PUNCT
absel-311	349	7	.	.	PUNCT
absel-311	350	1	un	un	PROPN
absel-311	350	2	modelo	modelo	PROPN
absel-311	350	3	de	de	PROPN
absel-311	350	4	simulación	simulación	PROPN
absel-311	350	5	para	para	PROPN
absel-311	350	6	la	la	PROPN
absel-311	350	7	planificación	planificación	PROPN
absel-311	350	8	financiera	financiera	PROPN
absel-311	350	9	.	.	PUNCT
absel-311	351	1	spanish	spanish	ADJ
absel-311	351	2	journal	journal	PROPN
absel-311	351	3	of	of	ADP
absel-311	351	4	finance	finance	NOUN
absel-311	351	5	and	and	CCONJ
absel-311	351	6	accounting	accounting	NOUN
absel-311	351	7	,	,	PUNCT
absel-311	351	8	28(99	28(99	NUM
absel-311	351	9	)	)	PUNCT
absel-311	351	10	,	,	PUNCT
absel-311	351	11	443–496	443–496	NUM
absel-311	351	12	.	.	PUNCT
absel-311	352	1	mattesich	mattesich	NOUN
absel-311	352	2	,	,	PUNCT
absel-311	352	3	r.	r.	PROPN
absel-311	352	4	(	(	PUNCT
absel-311	352	5	1961	1961	NUM
absel-311	352	6	)	)	PUNCT
absel-311	352	7	.	.	PUNCT
absel-311	353	1	budgeting	budgeting	NOUN
absel-311	353	2	models	model	NOUN
absel-311	353	3	and	and	CCONJ
absel-311	353	4	system	system	NOUN
absel-311	353	5	simulation	simulation	NOUN
absel-311	353	6	.	.	PUNCT
absel-311	354	1	the	the	DET
absel-311	354	2	accounting	accounting	PROPN
absel-311	354	3	review	review	NOUN
absel-311	354	4	,	,	PUNCT
absel-311	354	5	36(3	36(3	NUM
absel-311	354	6	)	)	PUNCT
absel-311	354	7	,	,	PUNCT
absel-311	354	8	384–397	384–397	NUM
absel-311	354	9	.	.	PUNCT
absel-311	354	10	mattessich	mattessich	PROPN
absel-311	354	11	,	,	PUNCT
absel-311	354	12	r.	r.	PROPN
absel-311	354	13	&	&	CCONJ
absel-311	354	14	galassi	galassi	PROPN
absel-311	354	15	,	,	PUNCT
absel-311	354	16	g.	g.	PROPN
absel-311	354	17	(	(	PUNCT
absel-311	354	18	2000	2000	NUM
absel-311	354	19	)	)	PUNCT
absel-311	354	20	.	.	PUNCT
absel-311	355	1	history	history	NOUN
absel-311	355	2	of	of	ADP
absel-311	355	3	the	the	DET
absel-311	355	4	spreadsheet	spreadsheet	NOUN
absel-311	355	5	:	:	PUNCT
absel-311	355	6	from	from	ADP
absel-311	355	7	matrix	matrix	NOUN
absel-311	355	8	accounting	accounting	NOUN
absel-311	355	9	to	to	ADP
absel-311	355	10	budget	budget	NOUN
absel-311	355	11	simulation	simulation	NOUN
absel-311	355	12	and	and	CCONJ
absel-311	355	13	computerization	computerization	NOUN
absel-311	355	14	.	.	PUNCT
absel-311	356	1	in	in	ADP
absel-311	356	2	asepuc	asepuc	NOUN
absel-311	356	3	and	and	CCONJ
absel-311	356	4	esteban	esteban	PROPN
absel-311	356	5	hernández	hernández	PROPN
absel-311	356	6	esteve	esteve	PROPN
absel-311	356	7	(	(	PUNCT
absel-311	356	8	eds	ed	NOUN
absel-311	356	9	.	.	PUNCT
absel-311	356	10	)	)	PUNCT
absel-311	356	11	.	.	PUNCT
absel-311	357	1	accounting	accounting	NOUN
absel-311	357	2	and	and	CCONJ
absel-311	357	3	history	history	NOUN
absel-311	357	4	–	–	PUNCT
absel-311	357	5	a	a	DET
absel-311	357	6	selection	selection	NOUN
absel-311	357	7	of	of	ADP
absel-311	357	8	papers	paper	NOUN
absel-311	357	9	presented	present	VERB
absel-311	357	10	at	at	ADP
absel-311	357	11	the	the	DET
absel-311	357	12	8th	8th	ADJ
absel-311	357	13	world	world	NOUN
absel-311	357	14	congress	congress	PROPN
absel-311	357	15	of	of	ADP
absel-311	357	16	accounting	account	VERB
absel-311	357	17	historians	historian	NOUN
absel-311	357	18	.	.	PUNCT
absel-311	358	1	madrid	madrid	PROPN
absel-311	358	2	:	:	PUNCT
absel-311	358	3	associación	associación	PROPN
absel-311	358	4	española	española	PROPN
absel-311	358	5	de	de	PROPN
absel-311	358	6	contabilidad	contabilidad	PROPN
absel-311	358	7	y	y	PROPN
absel-311	358	8	administración	administración	PROPN
absel-311	358	9	de	de	PROPN
absel-311	358	10	empresas	empresas	PROPN
absel-311	358	11	.	.	PUNCT
absel-311	359	1	michaelsen	michaelsen	PROPN
absel-311	359	2	,	,	PUNCT
absel-311	359	3	l.k	l.k	PROPN
absel-311	359	4	.	.	PROPN
absel-311	359	5	,	,	PUNCT
absel-311	359	6	knight	knight	NOUN
absel-311	359	7	,	,	PUNCT
absel-311	359	8	a.b	a.b	PROPN
absel-311	359	9	.	.	PROPN
absel-311	359	10	&	&	CCONJ
absel-311	359	11	fink	fink	PROPN
absel-311	359	12	,	,	PUNCT
absel-311	359	13	l.d	l.d	PROPN
absel-311	359	14	.	.	PROPN
absel-311	359	15	(	(	PUNCT
absel-311	359	16	eds	ed	NOUN
absel-311	359	17	.	.	PUNCT
absel-311	359	18	)	)	PUNCT
absel-311	360	1	(	(	PUNCT
absel-311	360	2	2004	2004	NUM
absel-311	360	3	)	)	PUNCT
absel-311	360	4	.	.	PUNCT
absel-311	361	1	team	team	NOUN
absel-311	361	2	-	-	PUNCT
absel-311	361	3	based	base	VERB
absel-311	361	4	learning	learning	NOUN
absel-311	361	5	:	:	PUNCT
absel-311	361	6	a	a	DET
absel-311	361	7	transformative	transformative	ADJ
absel-311	361	8	use	use	NOUN
absel-311	361	9	of	of	ADP
absel-311	361	10	small	small	ADJ
absel-311	361	11	groups	group	NOUN
absel-311	361	12	in	in	ADP
absel-311	361	13	college	college	NOUN
absel-311	361	14	teaching	teaching	NOUN
absel-311	361	15	,	,	PUNCT
absel-311	361	16	stylus	stylus	ADJ
absel-311	361	17	publishing	publishing	NOUN
absel-311	361	18	,	,	PUNCT
absel-311	361	19	sterling	sterling	NOUN
absel-311	361	20	,	,	PUNCT
absel-311	361	21	va	va	PROPN
absel-311	361	22	.	.	PROPN
absel-311	361	23	milne	milne	PROPN
absel-311	361	24	,	,	PUNCT
absel-311	361	25	m.j	m.j	PROPN
absel-311	361	26	.	.	PROPN
absel-311	361	27	&	&	CCONJ
absel-311	361	28	mcconnell	mcconnell	PROPN
absel-311	361	29	,	,	PUNCT
absel-311	361	30	p.j	p.j	PROPN
absel-311	361	31	.	.	PROPN
absel-311	361	32	(	(	PUNCT
absel-311	361	33	2001	2001	NUM
absel-311	361	34	)	)	PUNCT
absel-311	361	35	.	.	PUNCT
absel-311	362	1	problem	problem	NOUN
absel-311	362	2	–	–	PUNCT
absel-311	362	3	based	base	VERB
absel-311	362	4	learning	learning	NOUN
absel-311	362	5	:	:	PUNCT
absel-311	362	6	a	a	DET
absel-311	362	7	pedagogy	pedagogy	NOUN
absel-311	362	8	for	for	ADP
absel-311	362	9	using	use	VERB
absel-311	362	10	case	case	NOUN
absel-311	362	11	material	material	NOUN
absel-311	362	12	in	in	ADP
absel-311	362	13	accounting	accounting	NOUN
absel-311	362	14	education	education	NOUN
absel-311	362	15	.	.	PUNCT
absel-311	363	1	accounting	accounting	NOUN
absel-311	363	2	education	education	NOUN
absel-311	363	3	,	,	PUNCT
absel-311	363	4	10(1	10(1	NUM
absel-311	363	5	)	)	PUNCT
absel-311	363	6	,	,	PUNCT
absel-311	363	7	61–82	61–82	NUM
absel-311	363	8	.	.	PUNCT
absel-311	364	1	monclús	monclús	PROPN
absel-311	364	2	,	,	PUNCT
absel-311	364	3	r.	r.	PROPN
absel-311	364	4	&	&	CCONJ
absel-311	364	5	rodríguez	rodríguez	PROPN
absel-311	364	6	,	,	PUNCT
absel-311	364	7	m.a	m.a	PROPN
absel-311	364	8	.	.	PROPN
absel-311	364	9	(	(	PUNCT
absel-311	364	10	2006	2006	NUM
absel-311	364	11	)	)	PUNCT
absel-311	364	12	.	.	PUNCT
absel-311	365	1	aplicación	aplicación	PROPN
absel-311	365	2	del	del	PROPN
absel-311	365	3	problem	problem	NOUN
absel-311	365	4	based	base	VERB
absel-311	365	5	learning	learning	NOUN
absel-311	365	6	(	(	PUNCT
absel-311	365	7	pbl	pbl	PROPN
absel-311	365	8	)	)	PUNCT
absel-311	365	9	en	en	X
absel-311	365	10	la	la	PROPN
absel-311	365	11	asignatura	asignatura	PROPN
absel-311	365	12	de	de	X
absel-311	365	13	sistemas	sistemas	PROPN
absel-311	365	14	contables	contables	PROPN
absel-311	365	15	informatizados	informatizado	NOUN
absel-311	365	16	.	.	PUNCT
absel-311	366	1	xv	xv	PROPN
absel-311	366	2	encuentro	encuentro	PROPN
absel-311	366	3	asepuc	asepuc	PROPN
absel-311	366	4	.	.	PUNCT
absel-311	367	1	burgos	burgos	PROPN
absel-311	367	2	,	,	PUNCT
absel-311	367	3	may	may	AUX
absel-311	367	4	31	31	NUM
absel-311	367	5	to	to	ADP
absel-311	367	6	june	june	PROPN
absel-311	367	7	2	2	NUM
absel-311	367	8	,	,	PUNCT
absel-311	367	9	2006	2006	NUM
absel-311	367	10	.	.	PUNCT
absel-311	368	1	otal	otal	ADJ
absel-311	368	2	,	,	PUNCT
absel-311	368	3	s.h	s.h	PROPN
absel-311	368	4	.	.	PROPN
absel-311	368	5	,	,	PUNCT
absel-311	368	6	serrano	serrano	PROPN
absel-311	368	7	,	,	PUNCT
absel-311	368	8	g.r	g.r	PROPN
absel-311	368	9	.	.	PROPN
absel-311	368	10	&	&	CCONJ
absel-311	368	11	serrano	serrano	PROPN
absel-311	368	12	,	,	PUNCT
absel-311	368	13	r.	r.	PROPN
absel-311	368	14	(	(	PUNCT
absel-311	368	15	2007a	2007a	NUM
absel-311	368	16	)	)	PUNCT
absel-311	368	17	.	.	PUNCT
absel-311	369	1	simulación	simulación	PROPN
absel-311	369	2	financiera	financiera	PROPN
absel-311	369	3	con	con	PROPN
absel-311	369	4	delta	delta	PROPN
absel-311	369	5	simul	simul	PROPN
absel-311	369	6	–	–	PUNCT
absel-311	369	7	e.	e.	PROPN
absel-311	369	8	díaz	díaz	PROPN
absel-311	369	9	de	de	PROPN
absel-311	369	10	santos	santos	PROPN
absel-311	369	11	,	,	PUNCT
absel-311	369	12	madrid	madrid	PROPN
absel-311	369	13	.	.	PUNCT
absel-311	370	1	otal	otal	PROPN
absel-311	370	2	,	,	PUNCT
absel-311	370	3	s.h	s.h	PROPN
absel-311	370	4	.	.	PROPN
absel-311	370	5	,	,	PUNCT
absel-311	370	6	serrano	serrano	PROPN
absel-311	370	7	,	,	PUNCT
absel-311	370	8	g.r	g.r	PROPN
absel-311	370	9	.	.	PROPN
absel-311	370	10	&	&	CCONJ
absel-311	370	11	serrano	serrano	PROPN
absel-311	370	12	,	,	PUNCT
absel-311	370	13	r.	r.	PROPN
absel-311	370	14	(	(	PUNCT
absel-311	370	15	2007b	2007b	NUM
absel-311	370	16	)	)	PUNCT
absel-311	370	17	.	.	PUNCT
absel-311	371	1	delta	delta	PROPN
absel-311	371	2	simul	simul	PROPN
absel-311	371	3	–	–	PUNCT
absel-311	371	4	e	e	NOUN
absel-311	371	5	:	:	PUNCT
absel-311	371	6	simulador	simulador	PROPN
absel-311	371	7	de	de	X
absel-311	371	8	decisiones	decisione	NOUN
absel-311	371	9	económicas	económicas	PROPN
absel-311	371	10	y	y	PROPN
absel-311	371	11	financieras	financieras	PROPN
absel-311	371	12	.	.	PUNCT
absel-311	372	1	díaz	díaz	PROPN
absel-311	372	2	de	de	PROPN
absel-311	372	3	santos	santos	PROPN
absel-311	372	4	,	,	PUNCT
absel-311	372	5	madrid	madrid	PROPN
absel-311	372	6	.	.	PUNCT
absel-311	372	7	rebele	rebele	PROPN
absel-311	372	8	,	,	PUNCT
absel-311	372	9	j.e	j.e	PROPN
absel-311	372	10	.	.	PROPN
absel-311	372	11	,	,	PUNCT
absel-311	372	12	apostolou	apostolou	PROPN
absel-311	372	13	,	,	PUNCT
absel-311	372	14	b.a	b.a	PROPN
absel-311	372	15	.	.	PROPN
absel-311	372	16	,	,	PUNCT
absel-311	372	17	buckless	buckless	PROPN
absel-311	372	18	,	,	PUNCT
absel-311	372	19	f.a	f.a	PROPN
absel-311	372	20	.	.	PROPN
absel-311	372	21	,	,	PUNCT
absel-311	372	22	hassell	hassell	PROPN
absel-311	372	23	,	,	PUNCT
absel-311	372	24	j.m	j.m	PROPN
absel-311	372	25	.	.	PROPN
absel-311	372	26	,	,	PUNCT
absel-311	372	27	paquette	paquette	PROPN
absel-311	372	28	,	,	PUNCT
absel-311	372	29	l.r	l.r	PROPN
absel-311	372	30	.	.	PROPN
absel-311	372	31	&	&	CCONJ
absel-311	372	32	stout	stout	PROPN
absel-311	372	33	,	,	PUNCT
absel-311	372	34	d.e	d.e	PROPN
absel-311	372	35	.	.	PROPN
absel-311	372	36	(	(	PUNCT
absel-311	372	37	1998	1998	NUM
absel-311	372	38	)	)	PUNCT
absel-311	372	39	.	.	PUNCT
absel-311	373	1	accounting	accounting	NOUN
absel-311	373	2	education	education	PROPN
absel-311	373	3	literature	literature	PROPN
absel-311	373	4	review	review	PROPN
absel-311	373	5	(	(	PUNCT
absel-311	373	6	1991–1997	1991–1997	NUM
absel-311	373	7	)	)	PUNCT
absel-311	373	8	.	.	PUNCT
absel-311	374	1	part	part	NOUN
absel-311	375	1	i	i	NOUN
absel-311	375	2	:	:	PUNCT
absel-311	375	3	curriculum	curriculum	NOUN
absel-311	375	4	and	and	CCONJ
absel-311	375	5	instructional	instructional	ADJ
absel-311	375	6	approaches	approach	NOUN
absel-311	375	7	.	.	PUNCT
absel-311	376	1	journal	journal	NOUN
absel-311	376	2	of	of	ADP
absel-311	376	3	accounting	accounting	NOUN
absel-311	376	4	education	education	NOUN
absel-311	376	5	,	,	PUNCT
absel-311	376	6	16(1	16(1	NUM
absel-311	376	7	)	)	PUNCT
absel-311	376	8	,	,	PUNCT
absel-311	376	9	1–51	1–51	PROPN
absel-311	376	10	.	.	PUNCT
absel-311	377	1	rebele	rebele	PROPN
absel-311	377	2	,	,	PUNCT
absel-311	377	3	j.e	j.e	PROPN
absel-311	377	4	.	.	PROPN
absel-311	377	5	,	,	PUNCT
absel-311	377	6	apostolou	apostolou	PROPN
absel-311	377	7	,	,	PUNCT
absel-311	377	8	b.a	b.a	PROPN
absel-311	377	9	.	.	PROPN
absel-311	377	10	,	,	PUNCT
absel-311	377	11	buckless	buckless	PROPN
absel-311	377	12	,	,	PUNCT
absel-311	377	13	f.a	f.a	PROPN
absel-311	377	14	.	.	PROPN
absel-311	377	15	,	,	PUNCT
absel-311	377	16	hassell	hassell	PROPN
absel-311	377	17	,	,	PUNCT
absel-311	377	18	j.m	j.m	PROPN
absel-311	377	19	.	.	PROPN
absel-311	377	20	,	,	PUNCT
absel-311	377	21	paquette	paquette	PROPN
absel-311	377	22	,	,	PUNCT
absel-311	377	23	l.r	l.r	PROPN
absel-311	377	24	.	.	PROPN
absel-311	377	25	&	&	CCONJ
absel-311	377	26	stout	stout	PROPN
absel-311	377	27	,	,	PUNCT
absel-311	377	28	d.e	d.e	PROPN
absel-311	377	29	.	.	PROPN
absel-311	377	30	(	(	PUNCT
absel-311	377	31	1998b	1998b	NUM
absel-311	377	32	)	)	PUNCT
absel-311	377	33	.	.	PUNCT
absel-311	378	1	accounting	accounting	NOUN
absel-311	378	2	education	education	PROPN
absel-311	378	3	literature	literature	PROPN
absel-311	378	4	review	review	PROPN
absel-311	378	5	(	(	PUNCT
absel-311	378	6	1991–1997	1991–1997	NUM
absel-311	378	7	)	)	PUNCT
absel-311	378	8	.	.	PUNCT
absel-311	379	1	part	part	PROPN
absel-311	379	2	ii	ii	PROPN
absel-311	379	3	:	:	PUNCT
absel-311	379	4	students	student	NOUN
absel-311	379	5	,	,	PUNCT
absel-311	379	6	educational	educational	ADJ
absel-311	379	7	technology	technology	NOUN
absel-311	379	8	,	,	PUNCT
absel-311	379	9	assessment	assessment	NOUN
absel-311	379	10	,	,	PUNCT
absel-311	379	11	and	and	CCONJ
absel-311	379	12	faculty	faculty	NOUN
absel-311	379	13	issues	issue	NOUN
absel-311	379	14	.	.	PUNCT
absel-311	380	1	journal	journal	NOUN
absel-311	380	2	of	of	ADP
absel-311	380	3	accounting	accounting	NOUN
absel-311	380	4	education	education	NOUN
absel-311	380	5	,	,	PUNCT
absel-311	380	6	16(2	16(2	NUM
absel-311	380	7	)	)	PUNCT
absel-311	380	8	,	,	PUNCT
absel-311	380	9	179–245	179–245	NUM
absel-311	380	10	.	.	PUNCT
absel-311	381	1	redolat	redolat	PROPN
absel-311	381	2	,	,	PUNCT
absel-311	381	3	m.i	m.i	PROPN
absel-311	381	4	.	.	PROPN
absel-311	381	5	(	(	PUNCT
absel-311	381	6	2004	2004	NUM
absel-311	381	7	)	)	PUNCT
absel-311	381	8	.	.	PUNCT
absel-311	382	1	aprendizaje	aprendizaje	PROPN
absel-311	382	2	de	de	PROPN
absel-311	382	3	la	la	PROPN
absel-311	382	4	contabilidad	contabilidad	PROPN
absel-311	382	5	220	220	NUM
absel-311	382	6	developments	development	NOUN
absel-311	382	7	in	in	ADP
absel-311	382	8	business	business	NOUN
absel-311	382	9	simulation	simulation	NOUN
absel-311	382	10	and	and	CCONJ
absel-311	382	11	experiential	experiential	ADJ
absel-311	382	12	learning	learning	NOUN
absel-311	382	13	,	,	PUNCT
absel-311	382	14	volume	volume	NOUN
absel-311	382	15	37	37	NUM
absel-311	382	16	,	,	PUNCT
absel-311	382	17	2010	2010	NUM
absel-311	382	18	financiera	financiera	NOUN
absel-311	382	19	,	,	PUNCT
absel-311	382	20	desarrollo	desarrollo	PROPN
absel-311	382	21	de	de	X
absel-311	382	22	habilidades	habilidades	X
absel-311	382	23	,	,	PUNCT
absel-311	382	24	actitudes	actitude	VERB
absel-311	382	25	y	y	PROPN
absel-311	382	26	destrezas	destrezas	ADJ
absel-311	382	27	mediante	mediante	X
absel-311	382	28	la	la	PROPN
absel-311	382	29	resolución	resolución	PROPN
absel-311	382	30	de	de	PROPN
absel-311	382	31	una	una	PROPN
absel-311	382	32	simulación	simulación	PROPN
absel-311	382	33	contable	contable	PROPN
absel-311	382	34	.	.	PUNCT
absel-311	383	1	iv	iv	PROPN
absel-311	383	2	jornada	jornada	PROPN
absel-311	383	3	de	de	X
absel-311	383	4	docencia	docencia	PROPN
absel-311	383	5	en	en	PROPN
absel-311	383	6	contabilidad	contabilidad	PROPN
absel-311	383	7	,	,	PUNCT
absel-311	383	8	sevilla	sevilla	PROPN
absel-311	383	9	(	(	PUNCT
absel-311	383	10	spain	spain	PROPN
absel-311	383	11	)	)	PUNCT
absel-311	383	12	.	.	PUNCT
absel-311	384	1	springer	springer	NOUN
absel-311	384	2	,	,	PUNCT
absel-311	384	3	c.w	c.w	PROPN
absel-311	384	4	.	.	PROPN
absel-311	384	5	&	&	CCONJ
absel-311	384	6	borthick	borthick	PROPN
absel-311	384	7	,	,	PUNCT
absel-311	384	8	a.f	a.f	PROPN
absel-311	384	9	.	.	PROPN
absel-311	384	10	(	(	PUNCT
absel-311	384	11	2004	2004	NUM
absel-311	384	12	)	)	PUNCT
absel-311	384	13	.	.	PUNCT
absel-311	385	1	business	business	NOUN
absel-311	385	2	simulation	simulation	NOUN
absel-311	385	3	to	to	PART
absel-311	385	4	stage	stage	VERB
absel-311	385	5	critical	critical	ADJ
absel-311	385	6	thinking	thinking	NOUN
absel-311	385	7	in	in	ADP
absel-311	385	8	introductory	introductory	ADJ
absel-311	385	9	accounting	accounting	NOUN
absel-311	385	10	:	:	PUNCT
absel-311	385	11	rationale	rationale	NOUN
absel-311	385	12	,	,	PUNCT
absel-311	385	13	design	design	NOUN
absel-311	385	14	,	,	PUNCT
absel-311	385	15	and	and	CCONJ
absel-311	385	16	implementation	implementation	NOUN
absel-311	385	17	.	.	PUNCT
absel-311	386	1	issues	issue	NOUN
absel-311	386	2	in	in	ADP
absel-311	386	3	accounting	accounting	NOUN
absel-311	386	4	education	education	NOUN
absel-311	386	5	,	,	PUNCT
absel-311	386	6	19(3	19(3	NUM
absel-311	386	7	)	)	PUNCT
absel-311	386	8	,	,	PUNCT
absel-311	386	9	277–303	277–303	NUM
absel-311	386	10	.	.	PUNCT
absel-311	387	1	suárez	suárez	PROPN
absel-311	387	2	,	,	PUNCT
absel-311	387	3	a.s	a.s	PROPN
absel-311	387	4	.	.	PROPN
absel-311	387	5	(	(	PUNCT
absel-311	387	6	2003	2003	NUM
absel-311	387	7	)	)	PUNCT
absel-311	387	8	.	.	PUNCT
absel-311	388	1	decisiones	decisione	VERB
absel-311	388	2	óptimas	óptima	NOUN
absel-311	388	3	de	de	PROPN
absel-311	388	4	inversión	inversión	PROPN
absel-311	388	5	y	y	PROPN
absel-311	388	6	financiación	financiación	PROPN
absel-311	388	7	en	en	PROPN
absel-311	388	8	la	la	PROPN
absel-311	388	9	empresa	empresa	PROPN
absel-311	388	10	,	,	PUNCT
absel-311	388	11	pirámide	pirámide	PROPN
absel-311	388	12	,	,	PUNCT
absel-311	388	13	madrid	madrid	PROPN
absel-311	388	14	.	.	PUNCT
absel-311	389	1	togo	togo	PROPN
absel-311	389	2	,	,	PUNCT
absel-311	389	3	d.f	d.f	PROPN
absel-311	389	4	.	.	PROPN
absel-311	389	5	(	(	PUNCT
absel-311	389	6	2004	2004	NUM
absel-311	389	7	)	)	PUNCT
absel-311	389	8	.	.	PUNCT
absel-311	390	1	risk	risk	NOUN
absel-311	390	2	analysis	analysis	NOUN
absel-311	390	3	for	for	ADP
absel-311	390	4	accounting	accounting	NOUN
absel-311	390	5	models	model	NOUN
absel-311	390	6	:	:	PUNCT
absel-311	390	7	a	a	DET
absel-311	390	8	spreadsheet	spreadsheet	PROPN
absel-311	390	9	simulation	simulation	NOUN
absel-311	390	10	approach	approach	NOUN
absel-311	390	11	.	.	PUNCT
absel-311	391	1	journal	journal	NOUN
absel-311	391	2	of	of	ADP
absel-311	391	3	accounting	accounting	NOUN
absel-311	391	4	education	education	NOUN
absel-311	391	5	,	,	PUNCT
absel-311	391	6	22(2	22(2	NUM
absel-311	391	7	)	)	PUNCT
absel-311	391	8	,	,	PUNCT
absel-311	391	9	153–163	153–163	NUM
absel-311	391	10	.	.	PUNCT
absel-311	392	1	togo	togo	PROPN
absel-311	392	2	,	,	PUNCT
absel-311	392	3	d.f	d.f	PROPN
absel-311	392	4	.	.	PROPN
absel-311	392	5	(	(	PUNCT
absel-311	392	6	1992	1992	NUM
absel-311	392	7	)	)	PUNCT
absel-311	392	8	.	.	PUNCT
absel-311	393	1	a	a	DET
absel-311	393	2	spreadsheet	spreadsheet	NOUN
absel-311	393	3	approach	approach	NOUN
absel-311	393	4	to	to	ADP
absel-311	393	5	stochastic	stochastic	ADJ
absel-311	393	6	financial	financial	ADJ
absel-311	393	7	modeling	modeling	NOUN
absel-311	393	8	.	.	PUNCT
absel-311	394	1	journal	journal	NOUN
absel-311	394	2	of	of	ADP
absel-311	394	3	accounting	accounting	NOUN
absel-311	394	4	education	education	NOUN
absel-311	394	5	,	,	PUNCT
absel-311	394	6	10(2	10(2	NUM
absel-311	394	7	)	)	PUNCT
absel-311	394	8	,	,	PUNCT
absel-311	394	9	321–327	321–327	NUM
absel-311	394	10	.	.	PUNCT
absel-311	395	1	watson	watson	PROPN
absel-311	395	2	,	,	PUNCT
absel-311	395	3	s.f	s.f	PROPN
absel-311	395	4	.	.	PROPN
absel-311	395	5	,	,	PUNCT
absel-311	395	6	apostolou	apostolou	PROPN
absel-311	395	7	,	,	PUNCT
absel-311	395	8	b.	b.	PROPN
absel-311	395	9	,	,	PUNCT
absel-311	395	10	hassell	hassell	PROPN
absel-311	395	11	,	,	PUNCT
absel-311	395	12	j.m	j.m	PROPN
absel-311	395	13	.	.	PROPN
absel-311	395	14	&	&	CCONJ
absel-311	395	15	webber	webber	PROPN
absel-311	395	16	,	,	PUNCT
absel-311	395	17	s.a	s.a	PROPN
absel-311	395	18	.	.	PROPN
absel-311	395	19	(	(	PUNCT
absel-311	395	20	2003	2003	NUM
absel-311	395	21	)	)	PUNCT
absel-311	395	22	.	.	PUNCT
absel-311	396	1	accounting	accounting	NOUN
absel-311	396	2	education	education	PROPN
absel-311	396	3	literature	literature	PROPN
absel-311	396	4	review	review	PROPN
absel-311	396	5	(	(	PUNCT
absel-311	396	6	2000	2000	NUM
absel-311	396	7	–	–	PUNCT
absel-311	396	8	2002	2002	NUM
absel-311	396	9	)	)	PUNCT
absel-311	396	10	.	.	PUNCT
absel-311	397	1	journal	journal	NOUN
absel-311	397	2	of	of	ADP
absel-311	397	3	accounting	accounting	NOUN
absel-311	397	4	education	education	NOUN
absel-311	397	5	,	,	PUNCT
absel-311	397	6	21(4	21(4	NUM
absel-311	397	7	)	)	PUNCT
absel-311	397	8	267	267	NUM
absel-311	397	9	–	–	PUNCT
absel-311	397	10	325	325	NUM
absel-311	397	11	.	.	PUNCT
absel-311	397	12	watson	watson	PROPN
absel-311	397	13	,	,	PUNCT
absel-311	397	14	s.f	s.f	PROPN
absel-311	397	15	.	.	PROPN
absel-311	397	16	,	,	PUNCT
absel-311	397	17	apostolou	apostolou	PROPN
absel-311	397	18	,	,	PUNCT
absel-311	397	19	b.	b.	PROPN
absel-311	397	20	,	,	PUNCT
absel-311	397	21	hassell	hassell	PROPN
absel-311	397	22	,	,	PUNCT
absel-311	397	23	j.m	j.m	PROPN
absel-311	397	24	.	.	PROPN
absel-311	397	25	&	&	CCONJ
absel-311	397	26	webber	webber	PROPN
absel-311	397	27	,	,	PUNCT
absel-311	397	28	s.a	s.a	PROPN
absel-311	397	29	.	.	PROPN
absel-311	397	30	(	(	PUNCT
absel-311	397	31	2007	2007	NUM
absel-311	397	32	)	)	PUNCT
absel-311	397	33	.	.	PUNCT
absel-311	398	1	accounting	accounting	NOUN
absel-311	398	2	education	education	PROPN
absel-311	398	3	literature	literature	PROPN
absel-311	398	4	review	review	PROPN
absel-311	398	5	(	(	PUNCT
absel-311	398	6	2003	2003	NUM
absel-311	398	7	–	–	PUNCT
absel-311	398	8	2005	2005	NUM
absel-311	398	9	)	)	PUNCT
absel-311	398	10	.	.	PUNCT
absel-311	399	1	journal	journal	NOUN
absel-311	399	2	of	of	ADP
absel-311	399	3	accounting	accounting	NOUN
absel-311	399	4	education	education	NOUN
absel-311	399	5	,	,	PUNCT
absel-311	399	6	25(1	25(1	NUM
absel-311	399	7	-	-	SYM
absel-311	399	8	2	2	NUM
absel-311	399	9	)	)	PUNCT
absel-311	399	10	,	,	PUNCT
absel-311	399	11	1–58	1–58	PROPN
absel-311	399	12	.	.	PUNCT
absel-311	400	1	williams	williams	PROPN
absel-311	400	2	,	,	PUNCT
absel-311	400	3	d.z	d.z	PROPN
absel-311	400	4	.	.	PROPN
absel-311	400	5	(	(	PUNCT
absel-311	400	6	1994	1994	NUM
absel-311	400	7	)	)	PUNCT
absel-311	400	8	.	.	PUNCT
absel-311	401	1	strategies	strategy	NOUN
absel-311	401	2	for	for	ADP
absel-311	401	3	change	change	NOUN
absel-311	401	4	in	in	ADP
absel-311	401	5	accounting	accounting	NOUN
absel-311	401	6	education	education	NOUN
absel-311	401	7	:	:	PUNCT
absel-311	401	8	the	the	DET
absel-311	401	9	us	us	PROPN
absel-311	401	10	experience	experience	NOUN
absel-311	401	11	.	.	PUNCT
absel-311	402	1	in	in	ADP
absel-311	402	2	j.	j.	PROPN
absel-311	402	3	o.	o.	PROPN
absel-311	402	4	burns	burns	PROPN
absel-311	402	5	&	&	CCONJ
absel-311	402	6	b.	b.	PROPN
absel-311	402	7	e.	e.	PROPN
absel-311	402	8	needles	needles	PROPN
absel-311	402	9	(	(	PUNCT
absel-311	402	10	eds	ed	NOUN
absel-311	402	11	.	.	PUNCT
absel-311	402	12	)	)	PUNCT
absel-311	402	13	.	.	PUNCT
absel-311	403	1	accounting	account	VERB
absel-311	403	2	education	education	NOUN
absel-311	403	3	for	for	ADP
absel-311	403	4	the	the	DET
absel-311	403	5	21st	21st	ADJ
absel-311	403	6	century	century	NOUN
absel-311	403	7	.	.	PUNCT
absel-311	404	1	new	new	PROPN
absel-311	404	2	york	york	PROPN
absel-311	404	3	:	:	PUNCT
absel-311	404	4	pergamon	pergamon	PROPN
absel-311	404	5	press	press	PROPN
absel-311	404	6	.	.	PUNCT
absel-311	405	1	wynder	wynder	NOUN
absel-311	405	2	,	,	PUNCT
absel-311	405	3	m.	m.	NOUN
absel-311	405	4	(	(	PUNCT
absel-311	405	5	2004	2004	NUM
absel-311	405	6	)	)	PUNCT
absel-311	405	7	.	.	PUNCT
absel-311	406	1	facilitating	facilitate	VERB
absel-311	406	2	creativity	creativity	NOUN
absel-311	406	3	in	in	ADP
absel-311	406	4	management	management	NOUN
absel-311	406	5	accounting	accounting	NOUN
absel-311	406	6	:	:	PUNCT
absel-311	406	7	a	a	DET
absel-311	406	8	computerized	computerized	ADJ
absel-311	406	9	business	business	NOUN
absel-311	406	10	simulation	simulation	NOUN
absel-311	406	11	.	.	PUNCT
absel-311	407	1	accounting	accounting	NOUN
absel-311	407	2	education	education	NOUN
absel-311	407	3	:	:	PUNCT
absel-311	407	4	an	an	DET
absel-311	407	5	international	international	ADJ
absel-311	407	6	journal	journal	NOUN
absel-311	407	7	,	,	PUNCT
absel-311	407	8	http://www.informaworld.com/smpp/title~content=t713	http://www.informaworld.com/smpp/title~content=t713	NUM
absel-311	407	9	683833	683833	NUM
absel-311	407	10	~	~	SYM
absel-311	407	11	db	db	X
absel-311	407	12	=	=	PRON
absel-311	407	13	all	all	PRON
absel-311	407	14	~	~	NOUN
absel-311	407	15	tab	tab	NOUN
absel-311	407	16	=	=	SYM
absel-311	407	17	issueslist	issueslist	NOUN
absel-311	407	18	~	~	SYM
absel-311	407	19	branches=13	branches=13	NOUN
absel-311	407	20	v1313(2	v1313(2	NOUN
absel-311	407	21	)	)	PUNCT
absel-311	407	22	,	,	PUNCT
absel-311	407	23	231–250	231–250	NUM
absel-311	407	24	.	.	PUNCT
absel-311	407	25	table	table	NOUN
absel-311	407	26	of	of	ADP
absel-311	407	27	contents	content	NOUN
absel-311	407	28	volume	volume	NOUN
absel-311	407	29	37	37	NUM
absel-311	407	30	,	,	PUNCT
absel-311	407	31	2010	2010	NUM
absel-311	407	32	a	a	DET
absel-311	407	33	simulation	simulation	NOUN
absel-311	407	34	in	in	ADP
absel-311	407	35	organizational	organizational	ADJ
absel-311	407	36	behavior	behavior	NOUN
absel-311	407	37	:	:	PUNCT
absel-311	407	38	development	development	NOUN
absel-311	407	39	and	and	CCONJ
absel-311	407	40	beta	beta	NOUN
absel-311	407	41	test	test	NOUN
absel-311	407	42	simulating	simulate	VERB
absel-311	407	43	networks	network	NOUN
absel-311	407	44	:	:	PUNCT
absel-311	407	45	an	an	DET
absel-311	407	46	experiment	experiment	NOUN
absel-311	407	47	pick	pick	VERB
absel-311	407	48	your	your	PRON
absel-311	407	49	group	group	NOUN
absel-311	407	50	size	size	NOUN
absel-311	407	51	:	:	PUNCT
absel-311	407	52	a	a	DET
absel-311	407	53	better	well	ADJ
absel-311	407	54	procedure	procedure	NOUN
absel-311	407	55	to	to	PART
absel-311	407	56	resolve	resolve	VERB
absel-311	407	57	the	the	DET
absel-311	407	58	free	free	ADJ
absel-311	407	59	-	-	PUNCT
absel-311	407	60	rider	rider	NOUN
absel-311	407	61	problem	problem	NOUN
absel-311	407	62	in	in	ADP
absel-311	407	63	a	a	DET
absel-311	407	64	business	business	NOUN
absel-311	407	65	simulation	simulation	NOUN
absel-311	407	66	the	the	DET
absel-311	407	67	impact	impact	NOUN
absel-311	407	68	of	of	ADP
absel-311	407	69	playing	play	VERB
absel-311	407	70	a	a	DET
absel-311	407	71	marketing	marketing	NOUN
absel-311	407	72	simulation	simulation	NOUN
absel-311	407	73	game	game	NOUN
absel-311	407	74	on	on	ADP
absel-311	407	75	perceived	perceive	VERB
absel-311	407	76	decision	decision	NOUN
absel-311	407	77	making	make	VERB
absel-311	407	78	ability	ability	NOUN
absel-311	407	79	among	among	ADP
absel-311	407	80	introductory	introductory	ADJ
absel-311	407	81	marketing	marketing	NOUN
absel-311	407	82	students	student	NOUN
absel-311	407	83	if	if	SCONJ
absel-311	407	84	the	the	DET
absel-311	407	85	games	game	NOUN
absel-311	407	86	work	work	VERB
absel-311	407	87	,	,	PUNCT
absel-311	407	88	why	why	SCONJ
absel-311	407	89	are	be	AUX
absel-311	407	90	n't	not	PART
absel-311	407	91	more	more	ADJ
absel-311	407	92	faculty	faculty	NOUN
absel-311	407	93	willing	willing	ADJ
absel-311	407	94	to	to	PART
absel-311	407	95	play	play	VERB
absel-311	407	96	?	?	PUNCT
absel-311	408	1	modeling	model	VERB
absel-311	408	2	cascading	cascade	VERB
absel-311	408	3	demand	demand	NOUN
absel-311	408	4	:	:	PUNCT
absel-311	408	5	accounting	account	VERB
absel-311	408	6	for	for	ADP
absel-311	408	7	the	the	DET
absel-311	408	8	effects	effect	NOUN
absel-311	408	9	of	of	ADP
absel-311	408	10	captive	captive	ADJ
absel-311	408	11	consumer	consumer	NOUN
absel-311	408	12	relationships	relationship	NOUN
absel-311	408	13	issues	issue	NOUN
absel-311	408	14	in	in	ADP
absel-311	408	15	simulation	simulation	NOUN
absel-311	408	16	implementation	implementation	NOUN
absel-311	408	17	:	:	PUNCT
absel-311	408	18	lessons	lesson	NOUN
absel-311	408	19	from	from	ADP
absel-311	408	20	a	a	DET
absel-311	408	21	freshman	freshman	NOUN
absel-311	408	22	seminar	seminar	NOUN
absel-311	408	23	endurance	endurance	NOUN
absel-311	408	24	:	:	PUNCT
absel-311	408	25	a	a	DET
absel-311	408	26	game	game	NOUN
absel-311	408	27	for	for	ADP
absel-311	408	28	current	current	ADJ
absel-311	408	29	economic	economic	ADJ
absel-311	408	30	times	time	NOUN
absel-311	408	31	simulating	simulate	VERB
absel-311	408	32	processes	process	NOUN
absel-311	408	33	:	:	PUNCT
absel-311	408	34	an	an	DET
absel-311	408	35	application	application	NOUN
absel-311	408	36	in	in	ADP
absel-311	408	37	supply	supply	NOUN
absel-311	408	38	chain	chain	NOUN
absel-311	408	39	management	management	NOUN
absel-311	408	40	another	another	DET
absel-311	408	41	look	look	NOUN
absel-311	408	42	at	at	ADP
absel-311	408	43	the	the	DET
absel-311	408	44	use	use	NOUN
absel-311	408	45	of	of	ADP
absel-311	408	46	forecasting	forecasting	NOUN
absel-311	408	47	accuracy	accuracy	NOUN
absel-311	408	48	on	on	ADP
absel-311	408	49	the	the	DET
absel-311	408	50	assessment	assessment	NOUN
absel-311	408	51	of	of	ADP
absel-311	408	52	management	management	NOUN
absel-311	408	53	performance	performance	NOUN
absel-311	408	54	in	in	ADP
absel-311	408	55	business	business	NOUN
absel-311	408	56	simulation	simulation	NOUN
absel-311	408	57	games	game	VERB
absel-311	408	58	the	the	DET
absel-311	408	59	effect	effect	NOUN
absel-311	408	60	of	of	ADP
absel-311	408	61	advertising	advertising	NOUN
absel-311	408	62	on	on	ADP
absel-311	408	63	demand	demand	NOUN
absel-311	408	64	in	in	ADP
absel-311	408	65	business	business	NOUN
absel-311	408	66	simulations	simulation	NOUN
absel-311	408	67	the	the	DET
absel-311	408	68	relationship	relationship	NOUN
absel-311	408	69	between	between	ADP
absel-311	408	70	learning	learning	NOUN
absel-311	408	71	and	and	CCONJ
absel-311	408	72	performance	performance	NOUN
absel-311	408	73	in	in	ADP
absel-311	408	74	a	a	DET
absel-311	408	75	total	total	ADJ
absel-311	408	76	enterprise	enterprise	NOUN
absel-311	408	77	simulation	simulation	NOUN
absel-311	408	78	:	:	PUNCT
absel-311	408	79	revisited	revisit	VERB
absel-311	408	80	and	and	CCONJ
absel-311	408	81	new	new	ADJ
absel-311	408	82	data	datum	NOUN
absel-311	408	83	.	.	PUNCT
absel-311	409	1	is	be	AUX
absel-311	409	2	the	the	DET
absel-311	409	3	gold	gold	PROPN
absel-311	409	4	/pray	/pray	PUNCT
absel-311	409	5	simulation	simulation	NOUN
absel-311	409	6	demand	demand	NOUN
absel-311	409	7	model	model	NOUN
absel-311	409	8	valid	valid	ADJ
absel-311	409	9	and	and	CCONJ
absel-311	409	10	is	be	AUX
absel-311	409	11	it	it	PRON
absel-311	409	12	really	really	ADV
absel-311	409	13	robust	robust	ADJ
absel-311	409	14	?	?	PUNCT
absel-311	410	1	mission	mission	NOUN
absel-311	410	2	possible	possible	ADJ
absel-311	410	3	using	use	VERB
absel-311	410	4	simulation	simulation	NOUN
absel-311	410	5	games	game	NOUN
absel-311	410	6	for	for	ADP
absel-311	410	7	management	management	NOUN
absel-311	410	8	training	training	NOUN
absel-311	410	9	in	in	ADP
absel-311	410	10	a	a	DET
absel-311	410	11	transition	transition	NOUN
absel-311	410	12	economy	economy	NOUN
absel-311	410	13	business	business	NOUN
absel-311	410	14	game	game	NOUN
absel-311	410	15	modeling	modeling	NOUN
absel-311	410	16	for	for	ADP
absel-311	410	17	the	the	DET
absel-311	410	18	negotiation	negotiation	NOUN
absel-311	410	19	between	between	ADP
absel-311	410	20	general	general	ADJ
absel-311	410	21	contractor	contractor	NOUN
absel-311	410	22	and	and	CCONJ
absel-311	410	23	subcontractors	subcontractor	NOUN
absel-311	410	24	the	the	DET
absel-311	410	25	relationship	relationship	NOUN
absel-311	410	26	between	between	ADP
absel-311	410	27	goal	goal	NOUN
absel-311	410	28	orientation	orientation	NOUN
absel-311	410	29	and	and	CCONJ
absel-311	410	30	simulation	simulation	NOUN
absel-311	410	31	performance	performance	NOUN
absel-311	410	32	with	with	ADP
absel-311	410	33	attitude	attitude	NOUN
absel-311	410	34	change	change	NOUN
absel-311	410	35	and	and	CCONJ
absel-311	410	36	perceived	perceive	VERB
absel-311	410	37	learning	learning	NOUN
absel-311	410	38	:	:	PUNCT
absel-311	410	39	a	a	DET
absel-311	410	40	follow	follow	VERB
absel-311	410	41	-	-	PUNCT
absel-311	410	42	up	up	ADP
absel-311	410	43	study	study	NOUN
absel-311	410	44	the	the	DET
absel-311	410	45	invalidity	invalidity	NOUN
absel-311	410	46	of	of	ADP
absel-311	410	47	"	"	PUNCT
absel-311	410	48	natural	natural	ADJ
absel-311	410	49	market	market	NOUN
absel-311	410	50	structure	structure	NOUN
absel-311	410	51	"	"	PUNCT
absel-311	410	52	pims	pims	PROPN
absel-311	410	53	validation	validation	NOUN
absel-311	410	54	of	of	ADP
absel-311	410	55	marketing	marketing	NOUN
absel-311	410	56	games	game	NOUN
absel-311	410	57	examining	examine	VERB
absel-311	410	58	a	a	DET
absel-311	410	59	beta	beta	NOUN
absel-311	410	60	test	test	NOUN
absel-311	410	61	an	an	DET
absel-311	410	62	experiment	experiment	NOUN
absel-311	410	63	on	on	ADP
absel-311	410	64	group	group	NOUN
absel-311	410	65	decision	decision	NOUN
absel-311	410	66	-	-	PUNCT
absel-311	410	67	making	making	NOUN
absel-311	410	68	using	use	VERB
absel-311	410	69	a	a	DET
absel-311	410	70	business	business	NOUN
absel-311	410	71	game	game	NOUN
absel-311	410	72	:	:	PUNCT
absel-311	410	73	an	an	DET
absel-311	410	74	international	international	ADJ
absel-311	410	75	comparison	comparison	NOUN
absel-311	410	76	of	of	ADP
absel-311	410	77	mba	mba	NOUN
absel-311	410	78	students	student	NOUN
absel-311	410	79	in	in	ADP
absel-311	410	80	japan	japan	PROPN
absel-311	410	81	;	;	PUNCT
absel-311	410	82	china	china	PROPN
absel-311	410	83	;	;	PUNCT
absel-311	410	84	and	and	CCONJ
absel-311	410	85	russia	russia	PROPN
absel-311	410	86	a	a	DET
absel-311	410	87	platform	platform	NOUN
absel-311	410	88	for	for	ADP
absel-311	410	89	business	business	NOUN
absel-311	410	90	games	game	NOUN
absel-311	410	91	from	from	ADP
absel-311	410	92	game	game	NOUN
absel-311	410	93	playing	play	VERB
absel-311	410	94	to	to	ADP
absel-311	410	95	game	game	NOUN
absel-311	410	96	making	making	NOUN
absel-311	410	97	:	:	PUNCT
absel-311	410	98	the	the	DET
absel-311	410	99	case	case	NOUN
absel-311	410	100	of	of	ADP
absel-311	410	101	yokohama	yokohama	PROPN
absel-311	410	102	national	national	PROPN
absel-311	410	103	university	university	PROPN
absel-311	410	104	checking	check	VERB
absel-311	410	105	financial	financial	ADJ
absel-311	410	106	balance	balance	NOUN
absel-311	410	107	of	of	ADP
absel-311	410	108	target	target	NOUN
absel-311	410	109	brand	brand	NOUN
absel-311	410	110	portfolio	portfolio	NOUN
absel-311	410	111	with	with	ADP
absel-311	410	112	the	the	DET
absel-311	410	113	strategic	strategic	ADJ
absel-311	410	114	market	market	NOUN
absel-311	410	115	plan	plan	NOUN
absel-311	410	116	cash	cash	NOUN
absel-311	410	117	flow	flow	NOUN
absel-311	410	118	package	package	NOUN
absel-311	410	119	about	about	ADP
absel-311	410	120	simulations	simulation	NOUN
absel-311	410	121	and	and	CCONJ
absel-311	410	122	bloom	bloom	NOUN
absel-311	410	123	's	's	PART
absel-311	410	124	learning	learn	VERB
absel-311	410	125	taxonomy	taxonomy	NOUN
absel-311	410	126	managing	manage	VERB
absel-311	410	127	complexity	complexity	NOUN
absel-311	410	128	:	:	PUNCT
absel-311	410	129	applying	apply	VERB
absel-311	410	130	the	the	DET
absel-311	410	131	conscious	conscious	ADJ
absel-311	410	132	-	-	PUNCT
absel-311	410	133	competence	competence	NOUN
absel-311	410	134	model	model	NOUN
absel-311	410	135	to	to	ADP
absel-311	410	136	experiential	experiential	ADJ
absel-311	410	137	learning	learning	NOUN
absel-311	410	138	using	use	VERB
absel-311	410	139	accumulated	accumulate	VERB
absel-311	410	140	profits	profit	NOUN
absel-311	410	141	to	to	PART
absel-311	410	142	assess	assess	VERB
absel-311	410	143	performance	performance	NOUN
absel-311	410	144	in	in	ADP
absel-311	410	145	simulations	simulation	NOUN
absel-311	410	146	and	and	CCONJ
absel-311	410	147	now	now	ADV
absel-311	410	148	let	let	VERB
absel-311	410	149	's	us	PRON
absel-311	410	150	really	really	ADV
absel-311	410	151	innovate	innovate	VERB
absel-311	410	152	:	:	PUNCT
absel-311	410	153	the	the	DET
absel-311	410	154	notion	notion	NOUN
absel-311	410	155	of	of	ADP
absel-311	410	156	perpetual	perpetual	ADJ
absel-311	410	157	online	online	ADJ
absel-311	410	158	courses	course	NOUN
absel-311	410	159	distance	distance	NOUN
absel-311	410	160	learning	learning	NOUN
absel-311	410	161	:	:	PUNCT
absel-311	410	162	a	a	DET
absel-311	410	163	game	game	NOUN
absel-311	410	164	application	application	NOUN
absel-311	410	165	web	web	NOUN
absel-311	410	166	based	base	VERB
absel-311	410	167	total	total	ADJ
absel-311	410	168	enterprise	enterprise	NOUN
absel-311	410	169	simulation	simulation	NOUN
absel-311	410	170	learning	learn	VERB
absel-311	410	171	business	business	PROPN
absel-311	410	172	administration	administration	PROPN
absel-311	410	173	using	use	VERB
absel-311	410	174	simulation	simulation	NOUN
absel-311	410	175	software	software	VERB
absel-311	410	176	a	a	DET
absel-311	410	177	review	review	NOUN
absel-311	410	178	of	of	ADP
absel-311	410	179	experiential	experiential	ADJ
absel-311	410	180	exercises	exercise	NOUN
absel-311	410	181	in	in	ADP
absel-311	410	182	absel	absel	NOUN
absel-311	410	183	's	's	PART
absel-311	410	184	published	publish	VERB
absel-311	410	185	proceedings	proceeding	NOUN
absel-311	410	186	moving	move	VERB
absel-311	410	187	outside	outside	ADP
absel-311	410	188	the	the	DET
absel-311	410	189	classroom	classroom	NOUN
absel-311	410	190	:	:	PUNCT
absel-311	410	191	an	an	DET
absel-311	410	192	experiential	experiential	ADJ
absel-311	410	193	exercise	exercise	NOUN
absel-311	410	194	involving	involve	VERB
absel-311	410	195	video	video	NOUN
absel-311	410	196	clips	clip	NOUN
absel-311	410	197	peer	peer	VERB
absel-311	410	198	to	to	PART
absel-311	410	199	peer	peer	VERB
absel-311	410	200	:	:	PUNCT
absel-311	410	201	a	a	DET
absel-311	410	202	new	new	ADJ
absel-311	410	203	tool	tool	NOUN
absel-311	410	204	for	for	ADP
absel-311	410	205	student	student	NOUN
absel-311	410	206	peer	peer	NOUN
absel-311	410	207	evaluation	evaluation	NOUN
absel-311	410	208	continuing	continue	VERB
absel-311	410	209	to	to	PART
absel-311	410	210	assess	assess	VERB
absel-311	410	211	project	project	NOUN
absel-311	410	212	management	management	NOUN
absel-311	410	213	:	:	PUNCT
absel-311	410	214	what	what	PRON
absel-311	410	215	's	be	AUX
absel-311	410	216	been	be	AUX
absel-311	410	217	done	do	VERB
absel-311	410	218	?	?	PUNCT
absel-311	411	1	what	what	PRON
absel-311	411	2	's	be	AUX
absel-311	411	3	it	it	PRON
absel-311	411	4	means	mean	VERB
absel-311	411	5	?	?	PUNCT
absel-311	412	1	looking	look	VERB
absel-311	412	2	at	at	ADP
absel-311	412	3	new	new	ADJ
absel-311	412	4	twists	twist	NOUN
absel-311	412	5	strategies	strategy	NOUN
absel-311	412	6	for	for	ADP
absel-311	412	7	promoting	promote	VERB
absel-311	412	8	knowledge	knowledge	NOUN
absel-311	412	9	formation	formation	NOUN
absel-311	412	10	and	and	CCONJ
absel-311	412	11	dissemination	dissemination	NOUN
absel-311	412	12	in	in	ADP
absel-311	412	13	business	business	NOUN
absel-311	412	14	simulation	simulation	NOUN
absel-311	412	15	and	and	CCONJ
absel-311	412	16	experiential	experiential	ADJ
absel-311	412	17	learning	learning	NOUN
absel-311	412	18	introducing	introduce	VERB
absel-311	412	19	experiential	experiential	ADJ
absel-311	412	20	exercises	exercise	NOUN
absel-311	412	21	to	to	ADP
absel-311	412	22	inexperienced	inexperienced	ADJ
absel-311	412	23	faculty	faculty	NOUN
absel-311	412	24	members	member	NOUN
absel-311	412	25	conveying	convey	VERB
absel-311	412	26	concepts	concept	NOUN
absel-311	412	27	through	through	ADP
absel-311	412	28	cartoons	cartoon	NOUN
absel-311	412	29	:	:	PUNCT
absel-311	412	30	preliminary	preliminary	ADJ
absel-311	412	31	results	result	NOUN
absel-311	412	32	from	from	ADP
absel-311	412	33	software	software	NOUN
absel-311	412	34	engineers	engineer	NOUN
absel-311	412	35	in	in	ADP
absel-311	412	36	an	an	DET
absel-311	412	37	industrial	industrial	ADJ
absel-311	412	38	organization	organization	NOUN
absel-311	412	39	theory	theory	NOUN
absel-311	412	40	class	class	NOUN
absel-311	412	41	utilizing	utilize	VERB
absel-311	412	42	institutional	institutional	ADJ
absel-311	412	43	problems	problem	NOUN
absel-311	412	44	as	as	ADP
absel-311	412	45	an	an	DET
absel-311	412	46	experiential	experiential	ADJ
absel-311	412	47	learning	learning	NOUN
absel-311	412	48	opportunity	opportunity	NOUN
absel-311	412	49	for	for	ADP
absel-311	412	50	students	student	NOUN
absel-311	412	51	considerations	consideration	NOUN
absel-311	412	52	in	in	ADP
absel-311	412	53	the	the	DET
absel-311	412	54	design	design	NOUN
absel-311	412	55	of	of	ADP
absel-311	412	56	vicarious	vicarious	ADJ
absel-311	412	57	learning	learning	NOUN
absel-311	412	58	environments	environment	NOUN
absel-311	412	59	enhancing	enhance	VERB
absel-311	412	60	critical	critical	ADJ
absel-311	412	61	thinking	thinking	NOUN
absel-311	412	62	through	through	ADP
absel-311	412	63	service	service	NOUN
absel-311	412	64	-	-	PUNCT
absel-311	412	65	learning	learning	NOUN
absel-311	412	66	as	as	ADP
absel-311	412	67	a	a	DET
absel-311	412	68	consultative	consultative	ADJ
absel-311	412	69	process	process	NOUN
absel-311	412	70	encouraging	encourage	VERB
absel-311	412	71	"	"	PUNCT
absel-311	412	72	established	establish	VERB
absel-311	412	73	"	"	PUNCT
absel-311	412	74	faculty	faculty	NOUN
absel-311	412	75	to	to	PART
absel-311	412	76	adopt	adopt	VERB
absel-311	412	77	a	a	DET
absel-311	412	78	"	"	PUNCT
absel-311	412	79	new	new	ADJ
absel-311	412	80	"	"	PUNCT
absel-311	412	81	games	game	NOUN
absel-311	412	82	and	and	CCONJ
absel-311	412	83	simulations	simulation	NOUN
absel-311	412	84	pedagogy	pedagogy	NOUN
absel-311	413	1	i	i	PRON
absel-311	413	2	m	m	VERB
absel-311	413	3	a	a	DET
absel-311	413	4	candy	candy	NOUN
absel-311	413	5	company	company	NOUN
absel-311	413	6	:	:	PUNCT
absel-311	413	7	an	an	DET
absel-311	413	8	experiential	experiential	ADJ
absel-311	413	9	exercise	exercise	NOUN
absel-311	413	10	in	in	ADP
absel-311	413	11	managerial	managerial	ADJ
absel-311	413	12	accounting	accounting	NOUN
absel-311	413	13	mustard	mustard	NOUN
absel-311	413	14	seeds	seed	NOUN
absel-311	413	15	as	as	ADP
absel-311	413	16	means	mean	NOUN
absel-311	413	17	for	for	ADP
absel-311	413	18	creative	creative	ADJ
absel-311	413	19	problem	problem	NOUN
absel-311	413	20	solving	solving	NOUN
absel-311	413	21	,	,	PUNCT
absel-311	413	22	ethical	ethical	ADJ
absel-311	413	23	decision	decision	NOUN
absel-311	413	24	making	making	NOUN
absel-311	413	25	,	,	PUNCT
absel-311	413	26	stakeholder	stakeholder	NOUN
absel-311	413	27	alliance	alliance	NOUN
absel-311	413	28	,	,	PUNCT
absel-311	413	29	&	&	CCONJ
absel-311	413	30	leader	leader	NOUN
absel-311	413	31	development	development	NOUN
absel-311	413	32	through	through	ADP
absel-311	413	33	experiential	experiential	ADJ
absel-311	413	34	learning	learning	NOUN
absel-311	413	35	in	in	ADP
absel-311	413	36	management	management	NOUN
absel-311	413	37	education	education	NOUN
absel-311	413	38	interactive	interactive	ADJ
absel-311	413	39	classroom	classroom	NOUN
absel-311	413	40	technology	technology	NOUN
absel-311	413	41	:	:	PUNCT
absel-311	413	42	adding	add	VERB
absel-311	413	43	a	a	DET
absel-311	413	44	benefit	benefit	NOUN
absel-311	413	45	to	to	ADP
absel-311	413	46	the	the	DET
absel-311	413	47	traditional	traditional	ADJ
absel-311	413	48	classroom	classroom	NOUN
absel-311	413	49	excelling	excel	VERB
absel-311	413	50	in	in	ADP
absel-311	413	51	the	the	DET
absel-311	413	52	capstone	capstone	NOUN
absel-311	413	53	simulation	simulation	NOUN
absel-311	413	54	:	:	PUNCT
absel-311	413	55	an	an	DET
absel-311	413	56	application	application	NOUN
absel-311	413	57	of	of	ADP
absel-311	413	58	spreadsheet	spreadsheet	NOUN
absel-311	413	59	technology	technology	NOUN
absel-311	413	60	as	as	ADP
absel-311	413	61	a	a	DET
absel-311	413	62	decision	decision	NOUN
absel-311	413	63	support	support	NOUN
absel-311	413	64	tool	tool	NOUN
absel-311	413	65	geo	geo	PROPN
absel-311	413	66	:	:	PUNCT
absel-311	413	67	an	an	DET
absel-311	413	68	entrepreneurship	entrepreneurship	NOUN
absel-311	413	69	-	-	PUNCT
absel-311	413	70	oriented	orient	VERB
absel-311	413	71	computer	computer	NOUN
absel-311	413	72	-	-	PUNCT
absel-311	413	73	assisted	assist	VERB
absel-311	413	74	international	international	ADJ
absel-311	413	75	strategy	strategy	NOUN
absel-311	413	76	simulation	simulation	PROPN
absel-311	413	77	erp	erp	PROPN
absel-311	413	78	simulation	simulation	PROPN
absel-311	413	79	game	game	PROPN
absel-311	413	80	:	:	PUNCT
absel-311	413	81	a	a	DET
absel-311	413	82	distribution	distribution	NOUN
absel-311	413	83	game	game	NOUN
absel-311	413	84	to	to	PART
absel-311	413	85	teach	teach	VERB
absel-311	413	86	the	the	DET
absel-311	413	87	value	value	NOUN
absel-311	413	88	of	of	ADP
absel-311	413	89	integrated	integrate	VERB
absel-311	413	90	systems	system	NOUN