id	sid	tid	token	lemma	pos
absel-757	1	1	use	use	NOUN
absel-757	1	2	of	of	ADP
absel-757	1	3	computer	computer	NOUN
absel-757	1	4	modeling	modeling	NOUN
absel-757	1	5	in	in	ADP
absel-757	1	6	management	management	NOUN
absel-757	1	7	accounting	accounting	NOUN
absel-757	1	8	developments	development	NOUN
absel-757	1	9	in	in	ADP
absel-757	1	10	business	business	NOUN
absel-757	1	11	simulation	simulation	NOUN
absel-757	1	12	and	and	CCONJ
absel-757	1	13	experiential	experiential	ADJ
absel-757	1	14	learning	learning	NOUN
absel-757	1	15	,	,	PUNCT
absel-757	1	16	volume	volume	NOUN
absel-757	1	17	29	29	NUM
absel-757	1	18	,	,	PUNCT
absel-757	1	19	2002	2002	NUM
absel-757	1	20	use	use	NOUN
absel-757	1	21	of	of	ADP
absel-757	1	22	computer	computer	NOUN
absel-757	1	23	modeling	modeling	NOUN
absel-757	1	24	in	in	ADP
absel-757	1	25	management	management	NOUN
absel-757	1	26	accounting	accounting	NOUN
absel-757	1	27	lamberton	lamberton	PROPN
absel-757	1	28	,	,	PUNCT
absel-757	1	29	barbara	barbara	PROPN
absel-757	1	30	university	university	PROPN
absel-757	1	31	of	of	ADP
absel-757	1	32	hartford	hartford	PROPN
absel-757	1	33	lambertonb@aol.com	lambertonb@aol.com	PROPN
absel-757	2	1	abstract	abstract	ADJ
absel-757	2	2	this	this	DET
absel-757	2	3	primary	primary	ADJ
absel-757	2	4	purpose	purpose	NOUN
absel-757	2	5	of	of	ADP
absel-757	2	6	this	this	DET
absel-757	2	7	paper	paper	NOUN
absel-757	2	8	is	be	AUX
absel-757	2	9	to	to	PART
absel-757	2	10	discuss	discuss	VERB
absel-757	2	11	a	a	DET
absel-757	2	12	cognitive	cognitive	ADJ
absel-757	2	13	computational	computational	ADJ
absel-757	2	14	model	model	NOUN
absel-757	2	15	that	that	PRON
absel-757	2	16	describes	describe	VERB
absel-757	2	17	the	the	DET
absel-757	2	18	knowledge	knowledge	NOUN
absel-757	2	19	and	and	CCONJ
absel-757	2	20	actions	action	NOUN
absel-757	2	21	involved	involve	VERB
absel-757	2	22	in	in	ADP
absel-757	2	23	the	the	DET
absel-757	2	24	design	design	NOUN
absel-757	2	25	and	and	CCONJ
absel-757	2	26	use	use	NOUN
absel-757	2	27	of	of	ADP
absel-757	2	28	product	product	NOUN
absel-757	2	29	costing	cost	VERB
absel-757	2	30	information	information	NOUN
absel-757	2	31	.	.	PUNCT
absel-757	3	1	the	the	DET
absel-757	3	2	model	model	NOUN
absel-757	3	3	building	building	NOUN
absel-757	3	4	process	process	NOUN
absel-757	3	5	resulted	result	VERB
absel-757	3	6	in	in	ADP
absel-757	3	7	the	the	DET
absel-757	3	8	development	development	NOUN
absel-757	3	9	of	of	ADP
absel-757	3	10	teaching	teaching	NOUN
absel-757	3	11	materials	material	NOUN
absel-757	3	12	that	that	PRON
absel-757	3	13	reflect	reflect	VERB
absel-757	3	14	realistic	realistic	ADJ
absel-757	3	15	industry	industry	NOUN
absel-757	3	16	cost	cost	NOUN
absel-757	3	17	behavior	behavior	NOUN
absel-757	3	18	patterns	pattern	NOUN
absel-757	3	19	and	and	CCONJ
absel-757	3	20	include	include	VERB
absel-757	3	21	tasks	task	NOUN
absel-757	3	22	with	with	ADP
absel-757	3	23	objective	objective	ADJ
absel-757	3	24	performance	performance	NOUN
absel-757	3	25	criteria	criterion	NOUN
absel-757	3	26	.	.	PUNCT
absel-757	4	1	introduction	introduction	NOUN
absel-757	4	2	in	in	ADP
absel-757	4	3	this	this	DET
absel-757	4	4	study	study	NOUN
absel-757	4	5	,	,	PUNCT
absel-757	4	6	cognitive	cognitive	ADJ
absel-757	4	7	computational	computational	ADJ
absel-757	4	8	modeling	modeling	NOUN
absel-757	4	9	provides	provide	VERB
absel-757	4	10	a	a	DET
absel-757	4	11	mechanism	mechanism	NOUN
absel-757	4	12	for	for	ADP
absel-757	4	13	exploring	explore	VERB
absel-757	4	14	the	the	DET
absel-757	4	15	knowledge	knowledge	NOUN
absel-757	4	16	and	and	CCONJ
absel-757	4	17	actions	action	NOUN
absel-757	4	18	involved	involve	VERB
absel-757	4	19	in	in	ADP
absel-757	4	20	selection	selection	NOUN
absel-757	4	21	and	and	CCONJ
absel-757	4	22	use	use	NOUN
absel-757	4	23	of	of	ADP
absel-757	4	24	product	product	NOUN
absel-757	4	25	costing	cost	VERB
absel-757	4	26	information	information	NOUN
absel-757	4	27	in	in	ADP
absel-757	4	28	an	an	DET
absel-757	4	29	industry	industry	NOUN
absel-757	4	30	-	-	PUNCT
absel-757	4	31	specific	specific	ADJ
absel-757	4	32	setting	setting	NOUN
absel-757	4	33	.	.	PUNCT
absel-757	5	1	according	accord	VERB
absel-757	5	2	to	to	ADP
absel-757	5	3	bradley	bradley	PROPN
absel-757	5	4	&	&	CCONJ
absel-757	5	5	murtuza	murtuza	PROPN
absel-757	5	6	(	(	PUNCT
absel-757	5	7	1988	1988	NUM
absel-757	5	8	)	)	PUNCT
absel-757	5	9	,	,	PUNCT
absel-757	5	10	industry	industry	NOUN
absel-757	5	11	specific	specific	ADJ
absel-757	5	12	insights	insight	NOUN
absel-757	5	13	can	can	AUX
absel-757	5	14	help	help	VERB
absel-757	5	15	bring	bring	VERB
absel-757	5	16	"	"	PUNCT
absel-757	5	17	theoretical	theoretical	ADJ
absel-757	5	18	and	and	CCONJ
absel-757	5	19	sometimes	sometimes	ADV
absel-757	5	20	mundane	mundane	ADJ
absel-757	5	21	topics	topic	NOUN
absel-757	5	22	to	to	ADP
absel-757	5	23	life	life	NOUN
absel-757	5	24	"	"	PUNCT
absel-757	5	25	in	in	ADP
absel-757	5	26	a	a	DET
absel-757	5	27	management	management	NOUN
absel-757	5	28	accounting	accounting	NOUN
absel-757	5	29	class	class	NOUN
absel-757	5	30	.	.	PUNCT
absel-757	6	1	in	in	ADP
absel-757	6	2	its	its	PRON
absel-757	6	3	present	present	ADJ
absel-757	6	4	state	state	NOUN
absel-757	6	5	,	,	PUNCT
absel-757	6	6	the	the	DET
absel-757	6	7	model	model	NOUN
absel-757	6	8	is	be	AUX
absel-757	6	9	a	a	DET
absel-757	6	10	computational	computational	ADJ
absel-757	6	11	model	model	NOUN
absel-757	6	12	as	as	SCONJ
absel-757	6	13	described	describe	VERB
absel-757	6	14	by	by	ADP
absel-757	6	15	ilgen	ilgen	PROPN
absel-757	6	16	&	&	CCONJ
absel-757	6	17	hulin	hulin	PROPN
absel-757	6	18	(	(	PUNCT
absel-757	6	19	2000	2000	NUM
absel-757	6	20	)	)	PUNCT
absel-757	6	21	.	.	PUNCT
absel-757	7	1	as	as	ADP
absel-757	7	2	such	such	ADJ
absel-757	7	3	,	,	PUNCT
absel-757	7	4	the	the	DET
absel-757	7	5	study	study	NOUN
absel-757	7	6	involves	involve	VERB
absel-757	7	7	the	the	DET
absel-757	7	8	use	use	NOUN
absel-757	7	9	of	of	ADP
absel-757	7	10	computer	computer	NOUN
absel-757	7	11	programs	program	NOUN
absel-757	7	12	to	to	PART
absel-757	7	13	model	model	VERB
absel-757	7	14	knowledge	knowledge	NOUN
absel-757	7	15	,	,	PUNCT
absel-757	7	16	in	in	ADP
absel-757	7	17	exact	exact	ADJ
absel-757	7	18	terms	term	NOUN
absel-757	7	19	,	,	PUNCT
absel-757	7	20	as	as	ADP
absel-757	7	21	a	a	DET
absel-757	7	22	preliminary	preliminary	ADJ
absel-757	7	23	step	step	NOUN
absel-757	7	24	toward	toward	ADP
absel-757	7	25	development	development	NOUN
absel-757	7	26	of	of	ADP
absel-757	7	27	testable	testable	ADJ
absel-757	7	28	hypotheses	hypothesis	NOUN
absel-757	7	29	about	about	ADP
absel-757	7	30	knowledge	knowledge	NOUN
absel-757	7	31	effects	effect	NOUN
absel-757	7	32	and	and	CCONJ
absel-757	7	33	development	development	NOUN
absel-757	7	34	of	of	ADP
absel-757	7	35	computer	computer	NOUN
absel-757	7	36	games	game	NOUN
absel-757	7	37	.	.	PUNCT
absel-757	8	1	a	a	DET
absel-757	8	2	number	number	NOUN
absel-757	8	3	of	of	ADP
absel-757	8	4	researchers	researcher	NOUN
absel-757	8	5	(	(	PUNCT
absel-757	8	6	peters	peters	PROPN
absel-757	8	7	,	,	PUNCT
absel-757	8	8	1990	1990	NUM
absel-757	8	9	;	;	PUNCT
absel-757	8	10	biggs	biggs	PROPN
absel-757	8	11	,	,	PUNCT
absel-757	8	12	1991	1991	NUM
absel-757	8	13	;	;	PUNCT
absel-757	8	14	peters	peter	NOUN
absel-757	8	15	,	,	PUNCT
absel-757	8	16	1991	1991	NUM
absel-757	8	17	;	;	PUNCT
absel-757	8	18	wright	wright	PROPN
absel-757	8	19	&	&	CCONJ
absel-757	8	20	willingham	willingham	PROPN
absel-757	8	21	,	,	PUNCT
absel-757	8	22	1997	1997	NUM
absel-757	8	23	)	)	PUNCT
absel-757	8	24	have	have	AUX
absel-757	8	25	highlighted	highlight	VERB
absel-757	8	26	the	the	DET
absel-757	8	27	advantages	advantage	NOUN
absel-757	8	28	of	of	ADP
absel-757	8	29	computer	computer	NOUN
absel-757	8	30	modeling	modeling	NOUN
absel-757	8	31	as	as	ADP
absel-757	8	32	an	an	DET
absel-757	8	33	integral	integral	ADJ
absel-757	8	34	part	part	NOUN
absel-757	8	35	of	of	ADP
absel-757	8	36	the	the	DET
absel-757	8	37	research	research	NOUN
absel-757	8	38	process	process	NOUN
absel-757	8	39	.	.	PUNCT
absel-757	9	1	in	in	ADP
absel-757	9	2	this	this	DET
absel-757	9	3	initial	initial	ADJ
absel-757	9	4	phase	phase	NOUN
absel-757	9	5	,	,	PUNCT
absel-757	9	6	modeling	modeling	NOUN
absel-757	9	7	is	be	AUX
absel-757	9	8	intended	intend	VERB
absel-757	9	9	to	to	PART
absel-757	9	10	clarify	clarify	VERB
absel-757	9	11	the	the	DET
absel-757	9	12	different	different	ADJ
absel-757	9	13	types	type	NOUN
absel-757	9	14	of	of	ADP
absel-757	9	15	knowledge	knowledge	NOUN
absel-757	9	16	that	that	PRON
absel-757	9	17	need	need	VERB
absel-757	9	18	to	to	PART
absel-757	9	19	be	be	AUX
absel-757	9	20	mastered	master	VERB
absel-757	9	21	by	by	ADP
absel-757	9	22	the	the	DET
absel-757	9	23	accounting	accounting	NOUN
absel-757	9	24	graduate	graduate	NOUN
absel-757	9	25	.	.	PUNCT
absel-757	10	1	the	the	DET
absel-757	10	2	model	model	NOUN
absel-757	10	3	also	also	ADV
absel-757	10	4	allows	allow	VERB
absel-757	10	5	students	student	NOUN
absel-757	10	6	to	to	PART
absel-757	10	7	see	see	VERB
absel-757	10	8	the	the	DET
absel-757	10	9	implications	implication	NOUN
absel-757	10	10	of	of	ADP
absel-757	10	11	making	make	VERB
absel-757	10	12	poor	poor	ADJ
absel-757	10	13	decisions	decision	NOUN
absel-757	10	14	in	in	ADP
absel-757	10	15	terms	term	NOUN
absel-757	10	16	of	of	ADP
absel-757	10	17	product	product	NOUN
absel-757	10	18	costing	cost	VERB
absel-757	10	19	information	information	NOUN
absel-757	10	20	.	.	PUNCT
absel-757	11	1	background	background	NOUN
absel-757	11	2	prior	prior	ADJ
absel-757	11	3	researchers	researcher	NOUN
absel-757	11	4	(	(	PUNCT
absel-757	11	5	johnson	johnson	PROPN
absel-757	11	6	&	&	CCONJ
absel-757	11	7	kaplan	kaplan	PROPN
absel-757	11	8	,	,	PUNCT
absel-757	11	9	1986	1986	NUM
absel-757	11	10	;	;	PUNCT
absel-757	11	11	hosseini	hosseini	PROPN
absel-757	11	12	et	et	PROPN
absel-757	11	13	al	al	PROPN
absel-757	11	14	.	.	PROPN
absel-757	11	15	,	,	PUNCT
absel-757	11	16	1999	1999	NUM
absel-757	11	17	)	)	PUNCT
absel-757	11	18	have	have	AUX
absel-757	11	19	argued	argue	VERB
absel-757	11	20	that	that	SCONJ
absel-757	11	21	traditional	traditional	ADJ
absel-757	11	22	product	product	NOUN
absel-757	11	23	costing	cost	VERB
absel-757	11	24	systems	system	NOUN
absel-757	11	25	fail	fail	VERB
absel-757	11	26	to	to	PART
absel-757	11	27	provide	provide	VERB
absel-757	11	28	timely	timely	ADJ
absel-757	11	29	and	and	CCONJ
absel-757	11	30	relevant	relevant	ADJ
absel-757	11	31	information	information	NOUN
absel-757	11	32	for	for	ADP
absel-757	11	33	many	many	ADJ
absel-757	11	34	internal	internal	ADJ
absel-757	11	35	management	management	NOUN
absel-757	11	36	decisions	decision	NOUN
absel-757	11	37	.	.	PUNCT
absel-757	12	1	in	in	ADP
absel-757	12	2	a	a	DET
absel-757	12	3	traditional	traditional	ADJ
absel-757	12	4	product	product	NOUN
absel-757	12	5	costing	cost	VERB
absel-757	12	6	system	system	NOUN
absel-757	12	7	,	,	PUNCT
absel-757	12	8	diverse	diverse	ADJ
absel-757	12	9	costs	cost	NOUN
absel-757	12	10	such	such	ADJ
absel-757	12	11	as	as	ADP
absel-757	12	12	direct	direct	ADJ
absel-757	12	13	material	material	NOUN
absel-757	12	14	,	,	PUNCT
absel-757	12	15	direct	direct	ADJ
absel-757	12	16	labor	labor	NOUN
absel-757	12	17	,	,	PUNCT
absel-757	12	18	and	and	CCONJ
absel-757	12	19	manufacturing	manufacturing	NOUN
absel-757	12	20	overhead	overhead	NOUN
absel-757	12	21	are	be	AUX
absel-757	12	22	assumed	assume	VERB
absel-757	12	23	to	to	PART
absel-757	12	24	be	be	AUX
absel-757	12	25	causally	causally	ADV
absel-757	12	26	related	relate	VERB
absel-757	12	27	to	to	ADP
absel-757	12	28	one	one	NUM
absel-757	12	29	factor	factor	NOUN
absel-757	12	30	,	,	PUNCT
absel-757	12	31	the	the	DET
absel-757	12	32	volume	volume	NOUN
absel-757	12	33	of	of	ADP
absel-757	12	34	product	product	NOUN
absel-757	12	35	being	be	AUX
absel-757	12	36	produced	produce	VERB
absel-757	12	37	in	in	ADP
absel-757	12	38	a	a	DET
absel-757	12	39	given	give	VERB
absel-757	12	40	time	time	NOUN
absel-757	12	41	period	period	NOUN
absel-757	12	42	.	.	PUNCT
absel-757	13	1	previous	previous	ADJ
absel-757	13	2	modeling	modeling	NOUN
absel-757	13	3	research	research	NOUN
absel-757	13	4	(	(	PUNCT
absel-757	13	5	gold	gold	NOUN
absel-757	13	6	&	&	CCONJ
absel-757	13	7	pray	pray	VERB
absel-757	13	8	,	,	PUNCT
absel-757	13	9	1989	1989	NUM
absel-757	13	10	,	,	PUNCT
absel-757	13	11	gold	gold	NOUN
absel-757	13	12	1990	1990	NUM
absel-757	13	13	,	,	PUNCT
absel-757	13	14	goosen	goosen	PROPN
absel-757	13	15	,	,	PUNCT
absel-757	13	16	1991	1991	NUM
absel-757	13	17	)	)	PUNCT
absel-757	13	18	indicates	indicate	VERB
absel-757	13	19	that	that	SCONJ
absel-757	13	20	cost	cost	NOUN
absel-757	13	21	behavior	behavior	NOUN
absel-757	13	22	is	be	AUX
absel-757	13	23	more	more	ADV
absel-757	13	24	complex	complex	ADJ
absel-757	13	25	.	.	PUNCT
absel-757	14	1	in	in	ADP
absel-757	14	2	addition	addition	NOUN
absel-757	14	3	,	,	PUNCT
absel-757	14	4	empirical	empirical	ADJ
absel-757	14	5	research	research	NOUN
absel-757	14	6	(	(	PUNCT
absel-757	14	7	cooper	cooper	PROPN
absel-757	14	8	&	&	CCONJ
absel-757	14	9	kaplan	kaplan	PROPN
absel-757	14	10	,	,	PUNCT
absel-757	14	11	1988	1988	NUM
absel-757	14	12	)	)	PUNCT
absel-757	14	13	suggests	suggest	VERB
absel-757	14	14	that	that	SCONJ
absel-757	14	15	in	in	ADP
absel-757	14	16	many	many	ADJ
absel-757	14	17	industries	industry	NOUN
absel-757	14	18	,	,	PUNCT
absel-757	14	19	costs	cost	NOUN
absel-757	14	20	and	and	CCONJ
absel-757	14	21	business	business	NOUN
absel-757	14	22	processes	process	NOUN
absel-757	14	23	are	be	AUX
absel-757	14	24	affected	affect	VERB
absel-757	14	25	by	by	ADP
absel-757	14	26	multiple	multiple	ADJ
absel-757	14	27	factors	factor	NOUN
absel-757	14	28	.	.	PUNCT
absel-757	15	1	activity	activity	NOUN
absel-757	15	2	based	base	VERB
absel-757	15	3	costing	costing	PROPN
absel-757	15	4	(	(	PUNCT
absel-757	15	5	cooper	cooper	NOUN
absel-757	15	6	,	,	PUNCT
absel-757	15	7	1990	1990	NUM
absel-757	15	8	;	;	PUNCT
absel-757	15	9	brimson	brimson	NOUN
absel-757	15	10	,	,	PUNCT
absel-757	15	11	1991	1991	NUM
absel-757	15	12	)	)	PUNCT
absel-757	15	13	has	have	AUX
absel-757	15	14	been	be	AUX
absel-757	15	15	proposed	propose	VERB
absel-757	15	16	as	as	ADP
absel-757	15	17	the	the	DET
absel-757	15	18	solution	solution	NOUN
absel-757	15	19	.	.	PUNCT
absel-757	16	1	unlike	unlike	ADP
absel-757	16	2	traditional	traditional	ADJ
absel-757	16	3	accounting	accounting	NOUN
absel-757	16	4	systems	system	NOUN
absel-757	16	5	,	,	PUNCT
absel-757	16	6	activity	activity	NOUN
absel-757	16	7	based	base	VERB
absel-757	16	8	costing	cost	VERB
absel-757	16	9	(	(	PUNCT
absel-757	16	10	abc	abc	PROPN
absel-757	16	11	)	)	PUNCT
absel-757	16	12	systems	system	NOUN
absel-757	16	13	track	track	VERB
absel-757	16	14	more	more	ADJ
absel-757	16	15	information	information	NOUN
absel-757	16	16	about	about	ADP
absel-757	16	17	the	the	DET
absel-757	16	18	factors	factor	NOUN
absel-757	16	19	that	that	PRON
absel-757	16	20	cause	cause	VERB
absel-757	16	21	changes	change	NOUN
absel-757	16	22	in	in	ADP
absel-757	16	23	manufacturing	manufacturing	NOUN
absel-757	16	24	cost	cost	NOUN
absel-757	16	25	.	.	PUNCT
absel-757	17	1	factors	factor	NOUN
absel-757	17	2	,	,	PUNCT
absel-757	17	3	such	such	ADJ
absel-757	17	4	as	as	ADP
absel-757	17	5	labor	labor	NOUN
absel-757	17	6	hours	hour	NOUN
absel-757	17	7	,	,	PUNCT
absel-757	17	8	machine	machine	NOUN
absel-757	17	9	hours	hour	NOUN
absel-757	17	10	,	,	PUNCT
absel-757	17	11	number	number	NOUN
absel-757	17	12	of	of	ADP
absel-757	17	13	machine	machine	NOUN
absel-757	17	14	setups	setup	NOUN
absel-757	17	15	,	,	PUNCT
absel-757	17	16	are	be	AUX
absel-757	17	17	called	call	VERB
absel-757	17	18	cost	cost	NOUN
absel-757	17	19	drivers	driver	NOUN
absel-757	17	20	since	since	SCONJ
absel-757	17	21	they	they	PRON
absel-757	17	22	are	be	AUX
absel-757	17	23	thought	think	VERB
absel-757	17	24	to	to	PART
absel-757	17	25	drive	drive	VERB
absel-757	17	26	or	or	CCONJ
absel-757	17	27	cause	cause	VERB
absel-757	17	28	changes	change	NOUN
absel-757	17	29	in	in	ADP
absel-757	17	30	cost	cost	NOUN
absel-757	17	31	.	.	PUNCT
absel-757	18	1	anecdotal	anecdotal	ADJ
absel-757	18	2	evidence	evidence	NOUN
absel-757	18	3	and	and	CCONJ
absel-757	18	4	prior	prior	ADJ
absel-757	18	5	research	research	NOUN
absel-757	18	6	(	(	PUNCT
absel-757	18	7	bradley	bradley	PROPN
absel-757	18	8	,	,	PUNCT
absel-757	18	9	1996	1996	NUM
absel-757	18	10	)	)	PUNCT
absel-757	18	11	suggests	suggest	VERB
absel-757	18	12	that	that	SCONJ
absel-757	18	13	understanding	understand	VERB
absel-757	18	14	product	product	NOUN
absel-757	18	15	costing	cost	VERB
absel-757	18	16	is	be	AUX
absel-757	18	17	a	a	DET
absel-757	18	18	critical	critical	ADJ
absel-757	18	19	competency	competency	NOUN
absel-757	18	20	employers	employer	NOUN
absel-757	18	21	expect	expect	VERB
absel-757	18	22	from	from	ADP
absel-757	18	23	accounting	accounting	NOUN
absel-757	18	24	graduates	graduate	NOUN
absel-757	18	25	.	.	PUNCT
absel-757	19	1	with	with	ADP
absel-757	19	2	the	the	DET
absel-757	19	3	adoption	adoption	NOUN
absel-757	19	4	of	of	ADP
absel-757	19	5	abc	abc	PROPN
absel-757	19	6	many	many	ADJ
absel-757	19	7	employers	employer	NOUN
absel-757	19	8	'	'	PART
absel-757	19	9	expectations	expectation	NOUN
absel-757	19	10	about	about	ADP
absel-757	19	11	product	product	NOUN
absel-757	19	12	costing	cost	VERB
absel-757	19	13	knowledge	knowledge	NOUN
absel-757	19	14	increased	increase	VERB
absel-757	19	15	.	.	PUNCT
absel-757	20	1	in	in	ADP
absel-757	20	2	particular	particular	ADJ
absel-757	20	3	,	,	PUNCT
absel-757	20	4	employers	employer	NOUN
absel-757	20	5	have	have	AUX
absel-757	20	6	begun	begin	VERB
absel-757	20	7	to	to	PART
absel-757	20	8	expect	expect	VERB
absel-757	20	9	accounting	accounting	NOUN
absel-757	20	10	graduates	graduate	NOUN
absel-757	20	11	to	to	PART
absel-757	20	12	recognize	recognize	VERB
absel-757	20	13	the	the	DET
absel-757	20	14	causal	causal	ADJ
absel-757	20	15	relationship	relationship	NOUN
absel-757	20	16	between	between	ADP
absel-757	20	17	a	a	DET
absel-757	20	18	particular	particular	ADJ
absel-757	20	19	manufacturing	manufacturing	NOUN
absel-757	20	20	cost	cost	NOUN
absel-757	20	21	and	and	CCONJ
absel-757	20	22	the	the	DET
absel-757	20	23	factors	factor	NOUN
absel-757	20	24	(	(	PUNCT
absel-757	20	25	cost	cost	NOUN
absel-757	20	26	drivers	driver	NOUN
absel-757	20	27	)	)	PUNCT
absel-757	20	28	that	that	PRON
absel-757	20	29	cause	cause	VERB
absel-757	20	30	the	the	DET
absel-757	20	31	cost	cost	NOUN
absel-757	20	32	to	to	PART
absel-757	20	33	change	change	VERB
absel-757	20	34	.	.	PUNCT
absel-757	21	1	in	in	ADP
absel-757	21	2	teaching	teach	VERB
absel-757	21	3	abc	abc	PROPN
absel-757	21	4	,	,	PUNCT
absel-757	21	5	a	a	DET
absel-757	21	6	key	key	ADJ
absel-757	21	7	learning	learning	NOUN
absel-757	21	8	objective	objective	NOUN
absel-757	21	9	involves	involve	VERB
absel-757	21	10	defining	define	VERB
absel-757	21	11	the	the	DET
absel-757	21	12	cost	cost	NOUN
absel-757	21	13	hierarchy	hierarchy	NOUN
absel-757	21	14	and	and	CCONJ
absel-757	21	15	applying	apply	VERB
absel-757	21	16	it	it	PRON
absel-757	21	17	correctly	correctly	ADV
absel-757	21	18	to	to	ADP
absel-757	21	19	the	the	DET
absel-757	21	20	design	design	NOUN
absel-757	21	21	of	of	ADP
absel-757	21	22	a	a	DET
absel-757	21	23	product	product	NOUN
absel-757	21	24	costing	cost	VERB
absel-757	21	25	system	system	NOUN
absel-757	21	26	.	.	PUNCT
absel-757	22	1	the	the	DET
absel-757	22	2	cost	cost	NOUN
absel-757	22	3	hierarchy	hierarchy	NOUN
absel-757	22	4	(	(	PUNCT
absel-757	22	5	zimmerman	zimmerman	NOUN
absel-757	22	6	,	,	PUNCT
absel-757	22	7	2000	2000	NUM
absel-757	22	8	)	)	PUNCT
absel-757	22	9	classifies	classify	VERB
absel-757	22	10	activities	activity	NOUN
absel-757	22	11	into	into	ADP
absel-757	22	12	mutually	mutually	ADV
absel-757	22	13	exclusive	exclusive	ADJ
absel-757	22	14	categories	category	NOUN
absel-757	22	15	and	and	CCONJ
absel-757	22	16	uses	use	VERB
absel-757	22	17	these	these	DET
absel-757	22	18	categories	category	NOUN
absel-757	22	19	to	to	PART
absel-757	22	20	simplify	simplify	VERB
absel-757	22	21	cost	cost	NOUN
absel-757	22	22	driver	driver	NOUN
absel-757	22	23	selection	selection	NOUN
absel-757	22	24	.	.	PUNCT
absel-757	23	1	when	when	SCONJ
absel-757	23	2	used	use	VERB
absel-757	23	3	properly	properly	ADV
absel-757	23	4	,	,	PUNCT
absel-757	23	5	the	the	DET
absel-757	23	6	abc	abc	PROPN
absel-757	23	7	cost	cost	NOUN
absel-757	23	8	hierarchy	hierarchy	NOUN
absel-757	23	9	allows	allow	VERB
absel-757	23	10	the	the	DET
absel-757	23	11	decision	decision	NOUN
absel-757	23	12	-	-	PUNCT
absel-757	23	13	maker	maker	NOUN
absel-757	23	14	to	to	PART
absel-757	23	15	easily	easily	ADV
absel-757	23	16	select	select	VERB
absel-757	23	17	cost	cost	NOUN
absel-757	23	18	drivers	driver	NOUN
absel-757	23	19	through	through	ADP
absel-757	23	20	a	a	DET
absel-757	23	21	simplistic	simplistic	ADJ
absel-757	23	22	heuristic	heuristic	NOUN
absel-757	23	23	based	base	VERB
absel-757	23	24	on	on	ADP
absel-757	23	25	reviewing	review	VERB
absel-757	23	26	superficial	superficial	ADJ
absel-757	23	27	characteristics	characteristic	NOUN
absel-757	23	28	of	of	ADP
absel-757	23	29	the	the	DET
absel-757	23	30	product	product	NOUN
absel-757	23	31	,	,	PUNCT
absel-757	23	32	business	business	NOUN
absel-757	23	33	process	process	NOUN
absel-757	23	34	or	or	CCONJ
absel-757	23	35	activity	activity	NOUN
absel-757	23	36	.	.	PUNCT
absel-757	24	1	certain	certain	ADJ
absel-757	24	2	activities	activity	NOUN
absel-757	24	3	,	,	PUNCT
absel-757	24	4	such	such	ADJ
absel-757	24	5	as	as	ADP
absel-757	24	6	assembly	assembly	NOUN
absel-757	24	7	or	or	CCONJ
absel-757	24	8	fabrication	fabrication	NOUN
absel-757	24	9	,	,	PUNCT
absel-757	24	10	tend	tend	VERB
absel-757	24	11	to	to	PART
absel-757	24	12	be	be	AUX
absel-757	24	13	strongly	strongly	ADV
absel-757	24	14	correlated	correlate	VERB
absel-757	24	15	with	with	ADP
absel-757	24	16	unit	unit	NOUN
absel-757	24	17	volume	volume	NOUN
absel-757	24	18	regardless	regardless	ADV
absel-757	24	19	of	of	ADP
absel-757	24	20	the	the	DET
absel-757	24	21	particular	particular	ADJ
absel-757	24	22	industry	industry	NOUN
absel-757	24	23	.	.	PUNCT
absel-757	25	1	these	these	DET
absel-757	25	2	types	type	NOUN
absel-757	25	3	of	of	ADP
absel-757	25	4	activities	activity	NOUN
absel-757	25	5	are	be	AUX
absel-757	25	6	called	call	VERB
absel-757	25	7	unit	unit	NOUN
absel-757	25	8	-	-	PUNCT
absel-757	25	9	level	level	NOUN
absel-757	25	10	activities	activity	NOUN
absel-757	25	11	since	since	SCONJ
absel-757	25	12	they	they	PRON
absel-757	25	13	are	be	AUX
absel-757	25	14	performed	perform	VERB
absel-757	25	15	each	each	DET
absel-757	25	16	time	time	NOUN
absel-757	25	17	a	a	DET
absel-757	25	18	unit	unit	NOUN
absel-757	25	19	of	of	ADP
absel-757	25	20	product	product	NOUN
absel-757	25	21	is	be	AUX
absel-757	25	22	produced	produce	VERB
absel-757	25	23	.	.	PUNCT
absel-757	26	1	according	accord	VERB
absel-757	26	2	to	to	ADP
absel-757	26	3	the	the	DET
absel-757	26	4	cost	cost	NOUN
absel-757	26	5	hierarchy	hierarchy	NOUN
absel-757	26	6	,	,	PUNCT
absel-757	26	7	a	a	DET
absel-757	26	8	unit	unit	NOUN
absel-757	26	9	-	-	PUNCT
absel-757	26	10	level	level	NOUN
absel-757	26	11	cost	cost	NOUN
absel-757	26	12	driver	driver	NOUN
absel-757	26	13	such	such	ADJ
absel-757	26	14	as	as	ADP
absel-757	26	15	production	production	NOUN
absel-757	26	16	volume	volume	NOUN
absel-757	26	17	,	,	PUNCT
absel-757	26	18	machine	machine	NOUN
absel-757	26	19	hours	hour	NOUN
absel-757	26	20	or	or	CCONJ
absel-757	26	21	direct	direct	ADJ
absel-757	26	22	labor	labor	NOUN
absel-757	26	23	hours	hour	NOUN
absel-757	26	24	should	should	AUX
absel-757	26	25	be	be	AUX
absel-757	26	26	used	use	VERB
absel-757	26	27	for	for	ADP
absel-757	26	28	allocating	allocate	VERB
absel-757	26	29	the	the	DET
absel-757	26	30	costs	cost	NOUN
absel-757	26	31	of	of	ADP
absel-757	26	32	unit	unit	NOUN
absel-757	26	33	-	-	PUNCT
absel-757	26	34	level	level	NOUN
absel-757	26	35	activities	activity	NOUN
absel-757	26	36	.	.	PUNCT
absel-757	27	1	batch	batch	NOUN
absel-757	27	2	-	-	PUNCT
absel-757	27	3	level	level	NOUN
absel-757	27	4	and	and	CCONJ
absel-757	27	5	product	product	NOUN
absel-757	27	6	-	-	PUNCT
absel-757	27	7	level	level	NOUN
absel-757	27	8	are	be	AUX
absel-757	27	9	two	two	NUM
absel-757	27	10	other	other	ADJ
absel-757	27	11	categories	category	NOUN
absel-757	27	12	of	of	ADP
absel-757	27	13	activities	activity	NOUN
absel-757	27	14	according	accord	VERB
absel-757	27	15	to	to	ADP
absel-757	27	16	the	the	DET
absel-757	27	17	heuristic	heuristic	NOUN
absel-757	27	18	.	.	PUNCT
absel-757	28	1	batchlevel	batchlevel	NOUN
absel-757	28	2	activities	activity	NOUN
absel-757	28	3	,	,	PUNCT
absel-757	28	4	such	such	ADJ
absel-757	28	5	as	as	ADP
absel-757	28	6	machine	machine	NOUN
absel-757	28	7	setup	setup	NOUN
absel-757	28	8	,	,	PUNCT
absel-757	28	9	use	use	VERB
absel-757	28	10	resources	resource	NOUN
absel-757	28	11	each	each	DET
absel-757	28	12	time	time	NOUN
absel-757	28	13	a	a	DET
absel-757	28	14	batch	batch	NOUN
absel-757	28	15	of	of	ADP
absel-757	28	16	work	work	NOUN
absel-757	28	17	is	be	AUX
absel-757	28	18	performed	perform	VERB
absel-757	28	19	.	.	PUNCT
absel-757	29	1	for	for	ADP
absel-757	29	2	example	example	NOUN
absel-757	29	3	,	,	PUNCT
absel-757	29	4	the	the	DET
absel-757	29	5	typical	typical	ADJ
absel-757	29	6	text	text	NOUN
absel-757	29	7	problem	problem	NOUN
absel-757	29	8	suggests	suggest	VERB
absel-757	29	9	that	that	SCONJ
absel-757	29	10	number	number	NOUN
absel-757	29	11	of	of	ADP
absel-757	29	12	machine	machine	NOUN
absel-757	29	13	setups	setup	NOUN
absel-757	29	14	should	should	AUX
absel-757	29	15	be	be	AUX
absel-757	29	16	used	use	VERB
absel-757	29	17	to	to	PART
absel-757	29	18	allocate	allocate	VERB
absel-757	29	19	the	the	DET
absel-757	29	20	costs	cost	NOUN
absel-757	29	21	of	of	ADP
absel-757	29	22	setting	set	VERB
absel-757	29	23	up	up	ADP
absel-757	29	24	the	the	DET
absel-757	29	25	production	production	NOUN
absel-757	29	26	equipment	equipment	NOUN
absel-757	29	27	.	.	PUNCT
absel-757	30	1	similarly	similarly	ADV
absel-757	30	2	,	,	PUNCT
absel-757	30	3	product	product	NOUN
absel-757	30	4	-	-	PUNCT
absel-757	30	5	level	level	NOUN
absel-757	30	6	activities	activity	NOUN
absel-757	30	7	tend	tend	VERB
absel-757	30	8	to	to	PART
absel-757	30	9	vary	vary	VERB
absel-757	30	10	with	with	ADP
absel-757	30	11	characteristics	characteristic	NOUN
absel-757	30	12	of	of	ADP
absel-757	30	13	the	the	DET
absel-757	30	14	product	product	NOUN
absel-757	30	15	that	that	PRON
absel-757	30	16	cause	cause	VERB
absel-757	30	17	changes	change	NOUN
absel-757	30	18	in	in	ADP
absel-757	30	19	cost	cost	NOUN
absel-757	30	20	.	.	PUNCT
absel-757	31	1	105	105	NUM
absel-757	31	2	mailto:lambertonb@aol.com	mailto:lambertonb@aol.com	ADJ
absel-757	31	3	developments	development	NOUN
absel-757	31	4	in	in	ADP
absel-757	31	5	business	business	NOUN
absel-757	31	6	simulation	simulation	NOUN
absel-757	31	7	and	and	CCONJ
absel-757	31	8	experiential	experiential	ADJ
absel-757	31	9	learning	learning	NOUN
absel-757	31	10	,	,	PUNCT
absel-757	31	11	volume	volume	NOUN
absel-757	31	12	29	29	NUM
absel-757	31	13	,	,	PUNCT
absel-757	31	14	2002	2002	NUM
absel-757	31	15	when	when	SCONJ
absel-757	31	16	the	the	DET
absel-757	31	17	material	material	NOUN
absel-757	31	18	is	be	AUX
absel-757	31	19	presented	present	VERB
absel-757	31	20	in	in	ADP
absel-757	31	21	textbooks	textbook	NOUN
absel-757	31	22	,	,	PUNCT
absel-757	31	23	authors	author	NOUN
absel-757	31	24	usually	usually	ADV
absel-757	31	25	emphasize	emphasize	VERB
absel-757	31	26	that	that	SCONJ
absel-757	31	27	the	the	DET
absel-757	31	28	cost	cost	NOUN
absel-757	31	29	hierarchy	hierarchy	NOUN
absel-757	31	30	heuristic	heuristic	ADJ
absel-757	31	31	implies	imply	VERB
absel-757	31	32	that	that	SCONJ
absel-757	31	33	there	there	PRON
absel-757	31	34	is	be	VERB
absel-757	31	35	a	a	DET
absel-757	31	36	strong	strong	ADJ
absel-757	31	37	correlation	correlation	NOUN
absel-757	31	38	between	between	ADP
absel-757	31	39	cost	cost	NOUN
absel-757	31	40	drivers	driver	NOUN
absel-757	31	41	and	and	CCONJ
absel-757	31	42	the	the	DET
absel-757	31	43	activities	activity	NOUN
absel-757	31	44	they	they	PRON
absel-757	31	45	track	track	VERB
absel-757	31	46	.	.	PUNCT
absel-757	32	1	most	most	ADJ
absel-757	32	2	of	of	ADP
absel-757	32	3	the	the	DET
absel-757	32	4	related	relate	VERB
absel-757	32	5	exercises	exercise	NOUN
absel-757	32	6	,	,	PUNCT
absel-757	32	7	however	however	ADV
absel-757	32	8	,	,	PUNCT
absel-757	32	9	drill	drill	NOUN
absel-757	32	10	students	student	NOUN
absel-757	32	11	in	in	ADP
absel-757	32	12	applying	apply	VERB
absel-757	32	13	the	the	DET
absel-757	32	14	heuristic	heuristic	NOUN
absel-757	32	15	rather	rather	ADV
absel-757	32	16	than	than	ADP
absel-757	32	17	focusing	focus	VERB
absel-757	32	18	on	on	ADP
absel-757	32	19	situations	situation	NOUN
absel-757	32	20	in	in	ADP
absel-757	32	21	which	which	PRON
absel-757	32	22	it	it	PRON
absel-757	32	23	should	should	AUX
absel-757	32	24	not	not	PART
absel-757	32	25	be	be	AUX
absel-757	32	26	used	use	VERB
absel-757	32	27	.	.	PUNCT
absel-757	33	1	as	as	ADP
absel-757	33	2	a	a	DET
absel-757	33	3	consequence	consequence	NOUN
absel-757	33	4	,	,	PUNCT
absel-757	33	5	students	student	NOUN
absel-757	33	6	do	do	AUX
absel-757	33	7	not	not	PART
absel-757	33	8	always	always	ADV
absel-757	33	9	internalize	internalize	VERB
absel-757	33	10	the	the	DET
absel-757	33	11	importance	importance	NOUN
absel-757	33	12	of	of	ADP
absel-757	33	13	the	the	DET
absel-757	33	14	correlation	correlation	NOUN
absel-757	33	15	between	between	ADP
absel-757	33	16	activity	activity	NOUN
absel-757	33	17	and	and	CCONJ
absel-757	33	18	cost	cost	NOUN
absel-757	33	19	.	.	PUNCT
absel-757	34	1	to	to	PART
absel-757	34	2	counteract	counteract	VERB
absel-757	34	3	the	the	DET
absel-757	34	4	tendency	tendency	NOUN
absel-757	34	5	for	for	SCONJ
absel-757	34	6	students	student	NOUN
absel-757	34	7	to	to	PART
absel-757	34	8	ignore	ignore	VERB
absel-757	34	9	the	the	DET
absel-757	34	10	importance	importance	NOUN
absel-757	34	11	of	of	ADP
absel-757	34	12	correlation	correlation	NOUN
absel-757	34	13	,	,	PUNCT
absel-757	34	14	lessons	lesson	NOUN
absel-757	34	15	on	on	ADP
absel-757	34	16	abc	abc	PROPN
absel-757	34	17	need	need	VERB
absel-757	34	18	to	to	PART
absel-757	34	19	incorporate	incorporate	VERB
absel-757	34	20	concrete	concrete	ADJ
absel-757	34	21	examples	example	NOUN
absel-757	34	22	of	of	ADP
absel-757	34	23	situations	situation	NOUN
absel-757	34	24	in	in	ADP
absel-757	34	25	which	which	PRON
absel-757	34	26	the	the	DET
absel-757	34	27	hierarchy	hierarchy	NOUN
absel-757	34	28	works	work	VERB
absel-757	34	29	and	and	CCONJ
absel-757	34	30	situations	situation	NOUN
absel-757	34	31	in	in	ADP
absel-757	34	32	which	which	PRON
absel-757	34	33	it	it	PRON
absel-757	34	34	provides	provide	VERB
absel-757	34	35	an	an	DET
absel-757	34	36	incorrect	incorrect	ADJ
absel-757	34	37	solution	solution	NOUN
absel-757	34	38	.	.	PUNCT
absel-757	35	1	students	student	NOUN
absel-757	35	2	also	also	ADV
absel-757	35	3	need	need	VERB
absel-757	35	4	to	to	PART
absel-757	35	5	be	be	AUX
absel-757	35	6	given	give	VERB
absel-757	35	7	a	a	DET
absel-757	35	8	perspective	perspective	NOUN
absel-757	35	9	on	on	ADP
absel-757	35	10	the	the	DET
absel-757	35	11	magnitude	magnitude	NOUN
absel-757	35	12	and	and	CCONJ
absel-757	35	13	consequences	consequence	NOUN
absel-757	35	14	of	of	ADP
absel-757	35	15	making	make	VERB
absel-757	35	16	hasty	hasty	ADJ
absel-757	35	17	,	,	PUNCT
absel-757	35	18	incorrect	incorrect	ADJ
absel-757	35	19	decisions	decision	NOUN
absel-757	35	20	in	in	ADP
absel-757	35	21	cost	cost	NOUN
absel-757	35	22	driver	driver	NOUN
absel-757	35	23	selection	selection	NOUN
absel-757	35	24	based	base	VERB
absel-757	35	25	on	on	ADP
absel-757	35	26	the	the	DET
absel-757	35	27	cost	cost	NOUN
absel-757	35	28	hierarchy	hierarchy	NOUN
absel-757	35	29	.	.	PUNCT
absel-757	36	1	an	an	DET
absel-757	36	2	overview	overview	NOUN
absel-757	36	3	of	of	ADP
absel-757	36	4	the	the	DET
absel-757	36	5	model	model	NOUN
absel-757	36	6	given	give	VERB
absel-757	36	7	changes	change	NOUN
absel-757	36	8	in	in	ADP
absel-757	36	9	product	product	NOUN
absel-757	36	10	mix	mix	NOUN
absel-757	36	11	for	for	ADP
absel-757	36	12	a	a	DET
absel-757	36	13	package	package	NOUN
absel-757	36	14	printing	printing	NOUN
absel-757	36	15	business	business	NOUN
absel-757	36	16	,	,	PUNCT
absel-757	36	17	the	the	DET
absel-757	36	18	model	model	NOUN
absel-757	36	19	selects	select	VERB
absel-757	36	20	an	an	DET
absel-757	36	21	accurate	accurate	ADJ
absel-757	36	22	cost	cost	NOUN
absel-757	36	23	function	function	NOUN
absel-757	36	24	and	and	CCONJ
absel-757	36	25	the	the	DET
absel-757	36	26	least	least	ADV
absel-757	36	27	costly	costly	ADJ
absel-757	36	28	,	,	PUNCT
absel-757	36	29	most	most	ADV
absel-757	36	30	accurate	accurate	ADJ
absel-757	36	31	product	product	NOUN
absel-757	36	32	costing	cost	VERB
absel-757	36	33	system	system	NOUN
absel-757	36	34	.	.	PUNCT
absel-757	37	1	package	package	NOUN
absel-757	37	2	printing	printing	NOUN
absel-757	37	3	was	be	AUX
absel-757	37	4	chosen	choose	VERB
absel-757	37	5	due	due	ADP
absel-757	37	6	to	to	ADP
absel-757	37	7	its	its	PRON
absel-757	37	8	inherent	inherent	ADJ
absel-757	37	9	complexity	complexity	NOUN
absel-757	37	10	and	and	CCONJ
absel-757	37	11	the	the	DET
absel-757	37	12	availability	availability	NOUN
absel-757	37	13	of	of	ADP
absel-757	37	14	an	an	DET
absel-757	37	15	industry	industry	NOUN
absel-757	37	16	consultant	consultant	NOUN
absel-757	37	17	,	,	PUNCT
absel-757	37	18	an	an	DET
absel-757	37	19	accounting	accounting	NOUN
absel-757	37	20	expert	expert	NOUN
absel-757	37	21	and	and	CCONJ
absel-757	37	22	nine	nine	NUM
absel-757	37	23	individuals	individual	NOUN
absel-757	37	24	with	with	ADP
absel-757	37	25	experience	experience	NOUN
absel-757	37	26	in	in	ADP
absel-757	37	27	printing	print	VERB
absel-757	37	28	.	.	PUNCT
absel-757	38	1	in	in	ADP
absel-757	38	2	addition	addition	NOUN
absel-757	38	3	,	,	PUNCT
absel-757	38	4	the	the	DET
absel-757	38	5	author	author	NOUN
absel-757	38	6	had	have	VERB
absel-757	38	7	previous	previous	ADJ
absel-757	38	8	experience	experience	NOUN
absel-757	38	9	as	as	ADP
absel-757	38	10	a	a	DET
absel-757	38	11	controller	controller	NOUN
absel-757	38	12	of	of	ADP
absel-757	38	13	a	a	DET
absel-757	38	14	package	package	NOUN
absel-757	38	15	printing	printing	NOUN
absel-757	38	16	plant	plant	NOUN
absel-757	38	17	.	.	PUNCT
absel-757	39	1	the	the	DET
absel-757	39	2	model	model	NOUN
absel-757	39	3	was	be	AUX
absel-757	39	4	built	build	VERB
absel-757	39	5	with	with	ADP
absel-757	39	6	the	the	DET
absel-757	39	7	input	input	NOUN
absel-757	39	8	from	from	ADP
absel-757	39	9	an	an	DET
absel-757	39	10	industry	industry	NOUN
absel-757	39	11	consultant	consultant	NOUN
absel-757	39	12	and	and	CCONJ
absel-757	39	13	an	an	DET
absel-757	39	14	accounting	accounting	NOUN
absel-757	39	15	expert	expert	NOUN
absel-757	39	16	and	and	CCONJ
absel-757	39	17	validated	validate	VERB
absel-757	39	18	through	through	ADP
absel-757	39	19	the	the	DET
absel-757	39	20	efforts	effort	NOUN
absel-757	39	21	of	of	ADP
absel-757	39	22	the	the	DET
absel-757	39	23	nine	nine	NUM
absel-757	39	24	experienced	experienced	ADJ
absel-757	39	25	individuals	individual	NOUN
absel-757	39	26	.	.	PUNCT
absel-757	40	1	the	the	DET
absel-757	40	2	model	model	NOUN
absel-757	40	3	describes	describe	VERB
absel-757	40	4	product	product	NOUN
absel-757	40	5	mix	mix	NOUN
absel-757	40	6	change	change	NOUN
absel-757	40	7	in	in	ADP
absel-757	40	8	the	the	DET
absel-757	40	9	context	context	NOUN
absel-757	40	10	of	of	ADP
absel-757	40	11	acquisition	acquisition	NOUN
absel-757	40	12	of	of	ADP
absel-757	40	13	another	another	PRON
absel-757	40	14	,	,	PUNCT
absel-757	40	15	virtually	virtually	ADV
absel-757	40	16	identical	identical	ADJ
absel-757	40	17	plant	plant	NOUN
absel-757	40	18	.	.	PUNCT
absel-757	41	1	to	to	PART
absel-757	41	2	evaluate	evaluate	VERB
absel-757	41	3	product	product	NOUN
absel-757	41	4	mix	mix	NOUN
absel-757	41	5	diversity	diversity	NOUN
absel-757	41	6	,	,	PUNCT
absel-757	41	7	the	the	DET
absel-757	41	8	model	model	NOUN
absel-757	41	9	compares	compare	VERB
absel-757	41	10	key	key	ADJ
absel-757	41	11	characteristics	characteristic	NOUN
absel-757	41	12	of	of	ADP
absel-757	41	13	the	the	DET
absel-757	41	14	typical	typical	ADJ
absel-757	41	15	order	order	NOUN
absel-757	41	16	for	for	ADP
absel-757	41	17	the	the	DET
absel-757	41	18	newly	newly	ADV
absel-757	41	19	acquired	acquire	VERB
absel-757	41	20	plant	plant	NOUN
absel-757	41	21	to	to	ADP
absel-757	41	22	the	the	DET
absel-757	41	23	same	same	ADJ
absel-757	41	24	features	feature	NOUN
absel-757	41	25	for	for	ADP
absel-757	41	26	the	the	DET
absel-757	41	27	old	old	ADJ
absel-757	41	28	plant	plant	NOUN
absel-757	41	29	.	.	PUNCT
absel-757	42	1	the	the	DET
absel-757	42	2	change	change	NOUN
absel-757	42	3	in	in	ADP
absel-757	42	4	product	product	NOUN
absel-757	42	5	mix	mix	NOUN
absel-757	42	6	diversity	diversity	NOUN
absel-757	42	7	is	be	AUX
absel-757	42	8	defined	define	VERB
absel-757	42	9	in	in	ADP
absel-757	42	10	terms	term	NOUN
absel-757	42	11	of	of	ADP
absel-757	42	12	two	two	NUM
absel-757	42	13	factors	factor	NOUN
absel-757	42	14	,	,	PUNCT
absel-757	42	15	the	the	DET
absel-757	42	16	number	number	NOUN
absel-757	42	17	of	of	ADP
absel-757	42	18	colors	color	NOUN
absel-757	42	19	printed	print	VERB
absel-757	42	20	and	and	CCONJ
absel-757	42	21	the	the	DET
absel-757	42	22	number	number	NOUN
absel-757	42	23	of	of	ADP
absel-757	42	24	setups	setup	NOUN
absel-757	42	25	per	per	ADP
absel-757	42	26	order	order	NOUN
absel-757	42	27	.	.	PUNCT
absel-757	43	1	in	in	ADP
absel-757	43	2	terms	term	NOUN
absel-757	43	3	of	of	ADP
absel-757	43	4	cost	cost	NOUN
absel-757	43	5	driver	driver	NOUN
absel-757	43	6	selection	selection	NOUN
absel-757	43	7	,	,	PUNCT
absel-757	43	8	the	the	DET
absel-757	43	9	model	model	NOUN
absel-757	43	10	uses	use	VERB
absel-757	43	11	product	product	NOUN
absel-757	43	12	mix	mix	NOUN
absel-757	43	13	and	and	CCONJ
absel-757	43	14	tracking	tracking	NOUN
absel-757	43	15	cost	cost	NOUN
absel-757	43	16	as	as	ADP
absel-757	43	17	cost	cost	NOUN
absel-757	43	18	-	-	PUNCT
absel-757	43	19	benefit	benefit	NOUN
absel-757	43	20	criterion	criterion	NOUN
absel-757	43	21	.	.	PUNCT
absel-757	44	1	as	as	ADP
absel-757	44	2	a	a	DET
absel-757	44	3	consequence	consequence	NOUN
absel-757	44	4	,	,	PUNCT
absel-757	44	5	there	there	PRON
absel-757	44	6	is	be	VERB
absel-757	44	7	only	only	ADV
absel-757	44	8	one	one	NUM
absel-757	44	9	correct	correct	ADJ
absel-757	44	10	set	set	NOUN
absel-757	44	11	of	of	ADP
absel-757	44	12	cost	cost	NOUN
absel-757	44	13	drivers	driver	NOUN
absel-757	44	14	and	and	CCONJ
absel-757	44	15	one	one	NUM
absel-757	44	16	accurate	accurate	ADJ
absel-757	44	17	cost	cost	NOUN
absel-757	44	18	computation	computation	NOUN
absel-757	44	19	for	for	ADP
absel-757	44	20	each	each	DET
absel-757	44	21	case	case	NOUN
absel-757	44	22	being	be	AUX
absel-757	44	23	evaluated	evaluate	VERB
absel-757	44	24	.	.	PUNCT
absel-757	45	1	users	user	NOUN
absel-757	45	2	can	can	AUX
absel-757	45	3	input	input	VERB
absel-757	45	4	product	product	NOUN
absel-757	45	5	mix	mix	NOUN
absel-757	45	6	characteristics	characteristic	NOUN
absel-757	45	7	,	,	PUNCT
absel-757	45	8	such	such	ADJ
absel-757	45	9	as	as	ADP
absel-757	45	10	number	number	NOUN
absel-757	45	11	of	of	ADP
absel-757	45	12	colors	color	NOUN
absel-757	45	13	printed	print	VERB
absel-757	45	14	and	and	CCONJ
absel-757	45	15	number	number	NOUN
absel-757	45	16	of	of	ADP
absel-757	45	17	setups	setup	NOUN
absel-757	45	18	and	and	CCONJ
absel-757	45	19	see	see	VERB
absel-757	45	20	how	how	SCONJ
absel-757	45	21	it	it	PRON
absel-757	45	22	affects	affect	VERB
absel-757	45	23	the	the	DET
absel-757	45	24	cost	cost	NOUN
absel-757	45	25	function	function	NOUN
absel-757	45	26	and	and	CCONJ
absel-757	45	27	product	product	NOUN
absel-757	45	28	costing	cost	VERB
absel-757	45	29	system	system	NOUN
absel-757	45	30	accuracy	accuracy	NOUN
absel-757	45	31	.	.	PUNCT
absel-757	46	1	in	in	ADP
absel-757	46	2	package	package	NOUN
absel-757	46	3	printing	printing	NOUN
absel-757	46	4	,	,	PUNCT
absel-757	46	5	the	the	DET
absel-757	46	6	machine	machine	NOUN
absel-757	46	7	setup	setup	NOUN
absel-757	46	8	activity	activity	NOUN
absel-757	46	9	is	be	AUX
absel-757	46	10	not	not	PART
absel-757	46	11	always	always	ADV
absel-757	46	12	strongly	strongly	ADV
absel-757	46	13	correlated	correlate	VERB
absel-757	46	14	with	with	ADP
absel-757	46	15	the	the	DET
absel-757	46	16	number	number	NOUN
absel-757	46	17	of	of	ADP
absel-757	46	18	machine	machine	NOUN
absel-757	46	19	setups	setup	NOUN
absel-757	46	20	.	.	PUNCT
absel-757	47	1	depending	depend	VERB
absel-757	47	2	on	on	ADP
absel-757	47	3	the	the	DET
absel-757	47	4	characteristics	characteristic	NOUN
absel-757	47	5	of	of	ADP
absel-757	47	6	the	the	DET
absel-757	47	7	order	order	NOUN
absel-757	47	8	,	,	PUNCT
absel-757	47	9	the	the	DET
absel-757	47	10	model	model	NOUN
absel-757	47	11	demonstrates	demonstrate	VERB
absel-757	47	12	when	when	SCONJ
absel-757	47	13	use	use	NOUN
absel-757	47	14	of	of	ADP
absel-757	47	15	setups	setup	NOUN
absel-757	47	16	is	be	AUX
absel-757	47	17	acceptable	acceptable	ADJ
absel-757	47	18	and	and	CCONJ
absel-757	47	19	when	when	SCONJ
absel-757	47	20	it	it	PRON
absel-757	47	21	results	result	VERB
absel-757	47	22	in	in	ADP
absel-757	47	23	highly	highly	ADV
absel-757	47	24	distorted	distorted	ADJ
absel-757	47	25	costs	cost	NOUN
absel-757	47	26	.	.	PUNCT
absel-757	48	1	limitations	limitation	NOUN
absel-757	48	2	one	one	NUM
absel-757	48	3	potential	potential	ADJ
absel-757	48	4	limitation	limitation	NOUN
absel-757	48	5	of	of	ADP
absel-757	48	6	this	this	DET
absel-757	48	7	work	work	NOUN
absel-757	48	8	relates	relate	VERB
absel-757	48	9	to	to	ADP
absel-757	48	10	the	the	DET
absel-757	48	11	scope	scope	NOUN
absel-757	48	12	of	of	ADP
absel-757	48	13	the	the	DET
absel-757	48	14	study	study	NOUN
absel-757	48	15	.	.	PUNCT
absel-757	49	1	the	the	DET
absel-757	49	2	model	model	NOUN
absel-757	49	3	was	be	AUX
absel-757	49	4	limited	limit	VERB
absel-757	49	5	to	to	ADP
absel-757	49	6	one	one	NUM
absel-757	49	7	major	major	ADJ
absel-757	49	8	industry	industry	NOUN
absel-757	49	9	with	with	ADP
absel-757	49	10	product	product	NOUN
absel-757	49	11	mix	mix	NOUN
absel-757	49	12	defined	define	VERB
absel-757	49	13	in	in	ADP
absel-757	49	14	terms	term	NOUN
absel-757	49	15	of	of	ADP
absel-757	49	16	only	only	ADV
absel-757	49	17	two	two	NUM
absel-757	49	18	factors	factor	NOUN
absel-757	49	19	.	.	PUNCT
absel-757	50	1	as	as	ADP
absel-757	50	2	a	a	DET
absel-757	50	3	consequence	consequence	NOUN
absel-757	50	4	,	,	PUNCT
absel-757	50	5	the	the	DET
absel-757	50	6	results	result	NOUN
absel-757	50	7	may	may	AUX
absel-757	50	8	be	be	AUX
absel-757	50	9	less	less	ADV
absel-757	50	10	applicable	applicable	ADJ
absel-757	50	11	to	to	ADP
absel-757	50	12	other	other	ADJ
absel-757	50	13	tasks	task	NOUN
absel-757	50	14	and	and	CCONJ
absel-757	50	15	other	other	ADJ
absel-757	50	16	institutional	institutional	ADJ
absel-757	50	17	settings	setting	NOUN
absel-757	50	18	.	.	PUNCT
absel-757	51	1	the	the	DET
absel-757	51	2	materials	material	NOUN
absel-757	51	3	,	,	PUNCT
absel-757	51	4	however	however	ADV
absel-757	51	5	,	,	PUNCT
absel-757	51	6	appear	appear	VERB
absel-757	51	7	to	to	PART
absel-757	51	8	reasonably	reasonably	ADV
absel-757	51	9	reflect	reflect	VERB
absel-757	51	10	the	the	DET
absel-757	51	11	cost	cost	NOUN
absel-757	51	12	patterns	pattern	NOUN
absel-757	51	13	of	of	ADP
absel-757	51	14	the	the	DET
absel-757	51	15	institutional	institutional	ADJ
absel-757	51	16	setting	setting	NOUN
absel-757	51	17	chosen	choose	VERB
absel-757	51	18	for	for	ADP
absel-757	51	19	this	this	DET
absel-757	51	20	study	study	NOUN
absel-757	51	21	.	.	PUNCT
absel-757	52	1	perhaps	perhaps	ADV
absel-757	52	2	most	most	ADV
absel-757	52	3	importantly	importantly	ADV
absel-757	52	4	,	,	PUNCT
absel-757	52	5	the	the	DET
absel-757	52	6	controller	controller	NOUN
absel-757	52	7	and	and	CCONJ
absel-757	52	8	experienced	experienced	ADJ
absel-757	52	9	participants	participant	NOUN
absel-757	52	10	agreed	agree	VERB
absel-757	52	11	with	with	ADP
absel-757	52	12	the	the	DET
absel-757	52	13	recommendations	recommendation	NOUN
absel-757	52	14	made	make	VERB
absel-757	52	15	by	by	ADP
absel-757	52	16	the	the	DET
absel-757	52	17	model	model	NOUN
absel-757	52	18	.	.	PUNCT
absel-757	53	1	in	in	ADP
absel-757	53	2	the	the	DET
absel-757	53	3	debriefing	debriefing	NOUN
absel-757	53	4	session	session	NOUN
absel-757	53	5	,	,	PUNCT
absel-757	53	6	all	all	DET
absel-757	53	7	nine	nine	NUM
absel-757	53	8	participants	participant	NOUN
absel-757	53	9	indicated	indicate	VERB
absel-757	53	10	that	that	SCONJ
absel-757	53	11	the	the	DET
absel-757	53	12	materials	material	NOUN
absel-757	53	13	appeared	appear	VERB
absel-757	53	14	realistic	realistic	ADJ
absel-757	53	15	given	give	VERB
absel-757	53	16	their	their	PRON
absel-757	53	17	personal	personal	ADJ
absel-757	53	18	experiences	experience	NOUN
absel-757	53	19	.	.	PUNCT
absel-757	54	1	one	one	NUM
absel-757	54	2	additional	additional	ADJ
absel-757	54	3	limitation	limitation	NOUN
absel-757	54	4	relates	relate	VERB
absel-757	54	5	to	to	ADP
absel-757	54	6	the	the	DET
absel-757	54	7	small	small	ADJ
absel-757	54	8	number	number	NOUN
absel-757	54	9	of	of	ADP
absel-757	54	10	experienced	experienced	ADJ
absel-757	54	11	participants	participant	NOUN
absel-757	54	12	involved	involve	VERB
absel-757	54	13	in	in	ADP
absel-757	54	14	validation	validation	NOUN
absel-757	54	15	and	and	CCONJ
absel-757	54	16	the	the	DET
absel-757	54	17	homogeneity	homogeneity	NOUN
absel-757	54	18	of	of	ADP
absel-757	54	19	their	their	PRON
absel-757	54	20	backgrounds	background	NOUN
absel-757	54	21	.	.	PUNCT
absel-757	55	1	each	each	PRON
absel-757	55	2	of	of	ADP
absel-757	55	3	the	the	DET
absel-757	55	4	experienced	experienced	ADJ
absel-757	55	5	participants	participant	NOUN
absel-757	55	6	had	have	VERB
absel-757	55	7	adequate	adequate	ADJ
absel-757	55	8	levels	level	NOUN
absel-757	55	9	of	of	ADP
absel-757	55	10	several	several	ADJ
absel-757	55	11	types	type	NOUN
absel-757	55	12	of	of	ADP
absel-757	55	13	knowledge	knowledge	NOUN
absel-757	55	14	making	make	VERB
absel-757	55	15	it	it	PRON
absel-757	55	16	impossible	impossible	ADJ
absel-757	55	17	to	to	PART
absel-757	55	18	isolate	isolate	VERB
absel-757	55	19	one	one	NUM
absel-757	55	20	type	type	NOUN
absel-757	55	21	of	of	ADP
absel-757	55	22	knowledge	knowledge	NOUN
absel-757	55	23	(	(	PUNCT
absel-757	55	24	industry	industry	NOUN
absel-757	55	25	,	,	PUNCT
absel-757	55	26	abc	abc	PROPN
absel-757	55	27	,	,	PUNCT
absel-757	55	28	accounting	accounting	NOUN
absel-757	55	29	)	)	PUNCT
absel-757	55	30	as	as	ADP
absel-757	55	31	the	the	DET
absel-757	55	32	sole	sole	ADJ
absel-757	55	33	determinant	determinant	NOUN
absel-757	55	34	of	of	ADP
absel-757	55	35	skilled	skilled	ADJ
absel-757	55	36	performance	performance	NOUN
absel-757	55	37	.	.	PUNCT
absel-757	56	1	however	however	ADV
absel-757	56	2	,	,	PUNCT
absel-757	56	3	the	the	DET
absel-757	56	4	primary	primary	ADJ
absel-757	56	5	purpose	purpose	NOUN
absel-757	56	6	of	of	ADP
absel-757	56	7	testing	test	VERB
absel-757	56	8	the	the	DET
absel-757	56	9	model	model	NOUN
absel-757	56	10	with	with	ADP
absel-757	56	11	experienced	experienced	ADJ
absel-757	56	12	individuals	individual	NOUN
absel-757	56	13	was	be	AUX
absel-757	56	14	to	to	PART
absel-757	56	15	validate	validate	VERB
absel-757	56	16	the	the	DET
absel-757	56	17	solutions	solution	NOUN
absel-757	56	18	generated	generate	VERB
absel-757	56	19	by	by	ADP
absel-757	56	20	the	the	DET
absel-757	56	21	model	model	NOUN
absel-757	56	22	.	.	PUNCT
absel-757	57	1	the	the	DET
absel-757	57	2	intent	intent	NOUN
absel-757	57	3	was	be	AUX
absel-757	57	4	to	to	PART
absel-757	57	5	use	use	VERB
absel-757	57	6	the	the	DET
absel-757	57	7	validated	validate	VERB
absel-757	57	8	model	model	NOUN
absel-757	57	9	as	as	ADP
absel-757	57	10	the	the	DET
absel-757	57	11	first	first	ADJ
absel-757	57	12	step	step	NOUN
absel-757	57	13	toward	toward	ADP
absel-757	57	14	development	development	NOUN
absel-757	57	15	of	of	ADP
absel-757	57	16	teaching	teach	VERB
absel-757	57	17	materials	material	NOUN
absel-757	57	18	with	with	ADP
absel-757	57	19	objective	objective	ADJ
absel-757	57	20	performance	performance	NOUN
absel-757	57	21	criteria	criterion	NOUN
absel-757	57	22	and	and	CCONJ
absel-757	57	23	realistic	realistic	ADJ
absel-757	57	24	cost	cost	NOUN
absel-757	57	25	behavior	behavior	NOUN
absel-757	57	26	patterns	pattern	NOUN
absel-757	57	27	for	for	ADP
absel-757	57	28	future	future	ADJ
absel-757	57	29	research	research	NOUN
absel-757	57	30	,	,	PUNCT
absel-757	57	31	classroom	classroom	NOUN
absel-757	57	32	exercises	exercise	NOUN
absel-757	57	33	and	and	CCONJ
absel-757	57	34	development	development	NOUN
absel-757	57	35	of	of	ADP
absel-757	57	36	a	a	DET
absel-757	57	37	computer	computer	NOUN
absel-757	57	38	game	game	NOUN
absel-757	57	39	.	.	PUNCT
absel-757	58	1	conclusions	conclusion	NOUN
absel-757	58	2	by	by	ADP
absel-757	58	3	use	use	NOUN
absel-757	58	4	of	of	ADP
absel-757	58	5	computer	computer	NOUN
absel-757	58	6	programs	program	NOUN
absel-757	58	7	,	,	PUNCT
absel-757	58	8	this	this	DET
absel-757	58	9	paper	paper	NOUN
absel-757	58	10	provides	provide	VERB
absel-757	58	11	preliminary	preliminary	ADJ
absel-757	58	12	evidence	evidence	NOUN
absel-757	58	13	of	of	ADP
absel-757	58	14	the	the	DET
absel-757	58	15	intricacy	intricacy	NOUN
absel-757	58	16	of	of	ADP
absel-757	58	17	the	the	DET
absel-757	58	18	relationship	relationship	NOUN
absel-757	58	19	between	between	ADP
absel-757	58	20	knowledge	knowledge	NOUN
absel-757	58	21	and	and	CCONJ
absel-757	58	22	performance	performance	NOUN
absel-757	58	23	in	in	ADP
absel-757	58	24	an	an	DET
absel-757	58	25	industry	industry	NOUN
absel-757	58	26	-	-	PUNCT
absel-757	58	27	specific	specific	ADJ
absel-757	58	28	setting	setting	NOUN
absel-757	58	29	.	.	PUNCT
absel-757	59	1	in	in	ADP
absel-757	59	2	particular	particular	ADJ
absel-757	59	3	,	,	PUNCT
absel-757	59	4	the	the	DET
absel-757	59	5	model	model	NOUN
absel-757	59	6	suggests	suggest	VERB
absel-757	59	7	a	a	DET
absel-757	59	8	relationship	relationship	NOUN
absel-757	59	9	between	between	ADP
absel-757	59	10	product	product	NOUN
absel-757	59	11	mix	mix	NOUN
absel-757	59	12	,	,	PUNCT
absel-757	59	13	knowledge	knowledge	NOUN
absel-757	59	14	and	and	CCONJ
absel-757	59	15	skilled	skilled	ADJ
absel-757	59	16	performance	performance	NOUN
absel-757	59	17	.	.	PUNCT
absel-757	60	1	by	by	ADP
absel-757	60	2	describing	describe	VERB
absel-757	60	3	the	the	DET
absel-757	60	4	elements	element	NOUN
absel-757	60	5	of	of	ADP
absel-757	60	6	knowledge	knowledge	NOUN
absel-757	60	7	required	require	VERB
absel-757	60	8	for	for	ADP
absel-757	60	9	skilled	skilled	ADJ
absel-757	60	10	performance	performance	NOUN
absel-757	60	11	,	,	PUNCT
absel-757	60	12	the	the	DET
absel-757	60	13	model	model	NOUN
absel-757	60	14	can	can	AUX
absel-757	60	15	be	be	AUX
absel-757	60	16	used	use	VERB
absel-757	60	17	to	to	PART
absel-757	60	18	develop	develop	VERB
absel-757	60	19	teaching	teaching	NOUN
absel-757	60	20	exercises	exercise	NOUN
absel-757	60	21	and	and	CCONJ
absel-757	60	22	specific	specific	ADJ
absel-757	60	23	hypotheses	hypothesis	NOUN
absel-757	60	24	about	about	ADP
absel-757	60	25	the	the	DET
absel-757	60	26	effects	effect	NOUN
absel-757	60	27	of	of	ADP
absel-757	60	28	knowledge	knowledge	NOUN
absel-757	60	29	and	and	CCONJ
absel-757	60	30	other	other	ADJ
absel-757	60	31	factors	factor	NOUN
absel-757	60	32	on	on	ADP
absel-757	60	33	cost	cost	NOUN
absel-757	60	34	driver	driver	NOUN
absel-757	60	35	selection	selection	NOUN
absel-757	60	36	and	and	CCONJ
absel-757	60	37	use	use	NOUN
absel-757	60	38	.	.	PUNCT
absel-757	61	1	references	reference	NOUN
absel-757	61	2	biggs	biggs	PROPN
absel-757	61	3	,	,	PUNCT
absel-757	61	4	s.	s.	PROPN
absel-757	61	5	(	(	PUNCT
absel-757	61	6	1991	1991	NUM
absel-757	61	7	)	)	PUNCT
absel-757	61	8	"	"	PUNCT
absel-757	61	9	cognitive	cognitive	ADJ
absel-757	61	10	modeling	modeling	NOUN
absel-757	61	11	of	of	ADP
absel-757	61	12	expert	expert	ADJ
absel-757	61	13	judgment	judgment	NOUN
absel-757	61	14	in	in	ADP
absel-757	61	15	accounting	accounting	NOUN
absel-757	61	16	:	:	PUNCT
absel-757	61	17	strengths	strength	NOUN
absel-757	61	18	and	and	CCONJ
absel-757	61	19	limitations	limitation	NOUN
absel-757	61	20	.	.	PUNCT
absel-757	61	21	"	"	PUNCT
absel-757	61	22	decision	decision	NOUN
absel-757	61	23	making	making	NOUN
absel-757	61	24	,	,	PUNCT
absel-757	61	25	cognitive	cognitive	ADJ
absel-757	61	26	science	science	PROPN
absel-757	61	27	&	&	CCONJ
absel-757	61	28	accounting	accounting	PROPN
absel-757	61	29	conference	conference	NOUN
absel-757	61	30	proceedings	proceeding	NOUN
absel-757	61	31	.	.	PUNCT
absel-757	62	1	bradley	bradley	PROPN
absel-757	62	2	,	,	PUNCT
absel-757	62	3	michael	michael	PROPN
absel-757	62	4	&	&	CCONJ
absel-757	62	5	a.	a.	PROPN
absel-757	62	6	murtuza	murtuza	PROPN
absel-757	62	7	.	.	PUNCT
absel-757	63	1	(	(	PUNCT
absel-757	63	2	1988	1988	NUM
absel-757	63	3	)	)	PUNCT
absel-757	63	4	"	"	PUNCT
absel-757	63	5	providing	provide	VERB
absel-757	63	6	an	an	DET
absel-757	63	7	experiential	experiential	ADJ
absel-757	63	8	dimension	dimension	NOUN
absel-757	63	9	to	to	PART
absel-757	63	10	cost	cost	NOUN
absel-757	63	11	/	/	SYM
absel-757	63	12	managerial	managerial	ADJ
absel-757	63	13	accounting	accounting	NOUN
absel-757	63	14	courses	course	NOUN
absel-757	63	15	.	.	PUNCT
absel-757	63	16	"	"	PUNCT
absel-757	64	1	developments	development	NOUN
absel-757	64	2	in	in	ADP
absel-757	64	3	business	business	NOUN
absel-757	64	4	simulation	simulation	NOUN
absel-757	64	5	&	&	CCONJ
absel-757	64	6	experiential	experiential	ADJ
absel-757	64	7	exercises	exercise	NOUN
absel-757	64	8	,	,	PUNCT
absel-757	64	9	volume	volume	NOUN
absel-757	64	10	15	15	NUM
absel-757	64	11	,	,	PUNCT
absel-757	64	12	1988	1988	NUM
absel-757	64	13	.	.	PUNCT
absel-757	65	1	p.	p.	NOUN
absel-757	65	2	28	28	NUM
absel-757	65	3	-	-	SYM
absel-757	65	4	31	31	NUM
absel-757	65	5	.	.	PUNCT
absel-757	66	1	bradley	bradley	PROPN
absel-757	66	2	,	,	PUNCT
absel-757	66	3	michael	michael	PROPN
absel-757	66	4	.	.	PUNCT
absel-757	66	5	(	(	PUNCT
absel-757	66	6	1996	1996	NUM
absel-757	66	7	)	)	PUNCT
absel-757	66	8	"	"	PUNCT
absel-757	66	9	the	the	DET
absel-757	66	10	relational	relational	ADJ
absel-757	66	11	database	database	NOUN
absel-757	66	12	as	as	ADP
absel-757	66	13	a	a	DET
absel-757	66	14	link	link	NOUN
absel-757	66	15	between	between	ADP
absel-757	66	16	operations	operation	NOUN
absel-757	66	17	and	and	CCONJ
absel-757	66	18	cost	cost	NOUN
absel-757	66	19	accounting	accounting	NOUN
absel-757	66	20	:	:	PUNCT
absel-757	66	21	"	"	PUNCT
absel-757	66	22	developments	development	NOUN
absel-757	66	23	in	in	ADP
absel-757	66	24	business	business	NOUN
absel-757	66	25	simulation	simulation	NOUN
absel-757	66	26	&	&	CCONJ
absel-757	66	27	experiential	experiential	ADJ
absel-757	66	28	exercises	exercise	NOUN
absel-757	66	29	,	,	PUNCT
absel-757	66	30	volume	volume	NOUN
absel-757	66	31	23	23	NUM
absel-757	66	32	,	,	PUNCT
absel-757	66	33	88	88	NUM
absel-757	66	34	-	-	SYM
absel-757	66	35	89	89	NUM
absel-757	66	36	.	.	PUNCT
absel-757	66	37	brimson	brimson	PROPN
absel-757	66	38	,	,	PUNCT
absel-757	66	39	j.	j.	PROPN
absel-757	66	40	(	(	PUNCT
absel-757	66	41	1991	1991	NUM
absel-757	66	42	)	)	PUNCT
absel-757	66	43	activity	activity	NOUN
absel-757	66	44	accounting	accounting	NOUN
absel-757	66	45	.	.	PUNCT
absel-757	67	1	new	new	PROPN
absel-757	67	2	york	york	PROPN
absel-757	67	3	,	,	PUNCT
absel-757	67	4	john	john	PROPN
absel-757	67	5	wiley	wiley	PROPN
absel-757	67	6	&	&	CCONJ
absel-757	67	7	sons	son	NOUN
absel-757	67	8	.	.	PUNCT
absel-757	68	1	cooper	cooper	PROPN
absel-757	68	2	,	,	PUNCT
absel-757	68	3	robin	robin	PROPN
absel-757	68	4	and	and	CCONJ
absel-757	68	5	r.	r.	PROPN
absel-757	68	6	kaplan	kaplan	PROPN
absel-757	68	7	.	.	PUNCT
absel-757	69	1	(	(	PUNCT
absel-757	69	2	1988	1988	NUM
absel-757	69	3	)	)	PUNCT
absel-757	69	4	"	"	PUNCT
absel-757	69	5	measure	measure	NOUN
absel-757	69	6	costs	cost	VERB
absel-757	69	7	right	right	ADJ
absel-757	69	8	:	:	PUNCT
absel-757	69	9	make	make	VERB
absel-757	69	10	the	the	DET
absel-757	69	11	right	right	ADJ
absel-757	69	12	decisions	decision	NOUN
absel-757	69	13	.	.	PUNCT
absel-757	69	14	"	"	PUNCT
absel-757	70	1	harvard	harvard	PROPN
absel-757	70	2	business	business	PROPN
absel-757	70	3	review	review	PROPN
absel-757	70	4	,	,	PUNCT
absel-757	70	5	(	(	PUNCT
absel-757	70	6	september	september	PROPN
absel-757	70	7	-	-	PUNCT
absel-757	70	8	october	october	PROPN
absel-757	70	9	,	,	PUNCT
absel-757	70	10	1988	1988	NUM
absel-757	70	11	)	)	PUNCT
absel-757	70	12	97	97	NUM
absel-757	70	13	-	-	SYM
absel-757	70	14	98	98	NUM
absel-757	70	15	.	.	NOUN
absel-757	70	16	106	106	NUM
absel-757	70	17	developments	development	NOUN
absel-757	70	18	in	in	ADP
absel-757	70	19	business	business	NOUN
absel-757	70	20	simulation	simulation	NOUN
absel-757	70	21	and	and	CCONJ
absel-757	70	22	experiential	experiential	ADJ
absel-757	70	23	learning	learning	NOUN
absel-757	70	24	,	,	PUNCT
absel-757	70	25	volume	volume	NOUN
absel-757	70	26	29	29	NUM
absel-757	70	27	,	,	PUNCT
absel-757	70	28	2002	2002	NUM
absel-757	70	29	107	107	NUM
absel-757	70	30	cooper	cooper	NOUN
absel-757	70	31	,	,	PUNCT
absel-757	70	32	robin	robin	PROPN
absel-757	70	33	.	.	PUNCT
absel-757	71	1	(	(	PUNCT
absel-757	71	2	1990	1990	NUM
absel-757	71	3	)	)	PUNCT
absel-757	71	4	"	"	PUNCT
absel-757	71	5	cost	cost	VERB
absel-757	71	6	classifications	classification	NOUN
absel-757	71	7	in	in	ADP
absel-757	71	8	unit	unit	NOUN
absel-757	71	9	-	-	PUNCT
absel-757	71	10	based	base	VERB
absel-757	71	11	and	and	CCONJ
absel-757	71	12	activity	activity	NOUN
absel-757	71	13	-	-	PUNCT
absel-757	71	14	based	base	VERB
absel-757	71	15	manufacturing	manufacturing	NOUN
absel-757	71	16	cost	cost	NOUN
absel-757	71	17	systems	system	NOUN
absel-757	71	18	.	.	PUNCT
absel-757	71	19	"	"	PUNCT
absel-757	72	1	journal	journal	NOUN
absel-757	72	2	of	of	ADP
absel-757	72	3	cost	cost	NOUN
absel-757	72	4	management	management	NOUN
absel-757	72	5	.	.	PUNCT
absel-757	73	1	(	(	PUNCT
absel-757	73	2	fall	fall	NOUN
absel-757	73	3	1990	1990	NUM
absel-757	73	4	)	)	PUNCT
absel-757	73	5	,	,	PUNCT
absel-757	73	6	4	4	NUM
absel-757	73	7	-	-	SYM
absel-757	73	8	14	14	NUM
absel-757	73	9	.	.	PUNCT
absel-757	74	1	gold	gold	NOUN
absel-757	74	2	,	,	PUNCT
absel-757	74	3	steven	steven	PROPN
absel-757	74	4	.	.	PROPN
absel-757	74	5	&	&	CCONJ
absel-757	74	6	thomas	thomas	PROPN
absel-757	74	7	pray	pray	VERB
absel-757	74	8	,	,	PUNCT
absel-757	74	9	(	(	PUNCT
absel-757	74	10	1989	1989	NUM
absel-757	74	11	)	)	PUNCT
absel-757	74	12	"	"	PUNCT
absel-757	74	13	the	the	DET
absel-757	74	14	production	production	NOUN
absel-757	74	15	frontier	frontier	NOUN
absel-757	74	16	in	in	ADP
absel-757	74	17	computerized	computerized	ADJ
absel-757	74	18	business	business	NOUN
absel-757	74	19	simulations	simulation	NOUN
absel-757	74	20	.	.	PUNCT
absel-757	74	21	"	"	PUNCT
absel-757	75	1	developments	development	NOUN
absel-757	75	2	in	in	ADP
absel-757	75	3	business	business	NOUN
absel-757	75	4	simulation	simulation	NOUN
absel-757	75	5	&	&	CCONJ
absel-757	75	6	experiential	experiential	ADJ
absel-757	75	7	exercises	exercise	NOUN
absel-757	75	8	,	,	PUNCT
absel-757	75	9	volume	volume	NOUN
absel-757	75	10	16	16	NUM
absel-757	75	11	,	,	PUNCT
absel-757	75	12	24	24	NUM
absel-757	75	13	-	-	SYM
absel-757	75	14	30	30	NUM
absel-757	75	15	.	.	PUNCT
absel-757	76	1	gold	gold	NOUN
absel-757	76	2	,	,	PUNCT
absel-757	76	3	steven	steven	PROPN
absel-757	76	4	.	.	PROPN
absel-757	77	1	(	(	PUNCT
absel-757	77	2	1990	1990	NUM
absel-757	77	3	)	)	PUNCT
absel-757	77	4	"	"	PUNCT
absel-757	77	5	modeling	model	VERB
absel-757	77	6	cost	cost	NOUN
absel-757	77	7	functions	function	NOUN
absel-757	77	8	in	in	ADP
absel-757	77	9	computerized	computerized	ADJ
absel-757	77	10	business	business	NOUN
absel-757	77	11	simulations	simulation	NOUN
absel-757	77	12	:	:	PUNCT
absel-757	77	13	an	an	DET
absel-757	77	14	application	application	NOUN
absel-757	77	15	of	of	ADP
absel-757	77	16	duality	duality	NOUN
absel-757	77	17	theory	theory	NOUN
absel-757	77	18	and	and	CCONJ
absel-757	77	19	sheppard	sheppard	PROPN
absel-757	77	20	's	's	PART
absel-757	77	21	lemma	lemma	PROPN
absel-757	77	22	.	.	PUNCT
absel-757	77	23	"	"	PUNCT
absel-757	78	1	developments	development	NOUN
absel-757	78	2	in	in	ADP
absel-757	78	3	business	business	NOUN
absel-757	78	4	simulation	simulation	NOUN
absel-757	78	5	&	&	CCONJ
absel-757	78	6	experiential	experiential	ADJ
absel-757	78	7	exercises	exercise	NOUN
absel-757	78	8	,	,	PUNCT
absel-757	78	9	volume	volume	NOUN
absel-757	78	10	17	17	NUM
absel-757	78	11	,	,	PUNCT
absel-757	78	12	70	70	NUM
absel-757	78	13	-	-	SYM
absel-757	78	14	72	72	NUM
absel-757	78	15	.	.	PUNCT
absel-757	79	1	goosen	goosen	PROPN
absel-757	79	2	,	,	PUNCT
absel-757	79	3	kenneth	kenneth	PROPN
absel-757	79	4	.	.	PUNCT
absel-757	80	1	(	(	PUNCT
absel-757	80	2	1991	1991	NUM
absel-757	80	3	)	)	PUNCT
absel-757	80	4	"	"	PUNCT
absel-757	80	5	increasing	increase	VERB
absel-757	80	6	simulation	simulation	NOUN
absel-757	80	7	realism	realism	NOUN
absel-757	80	8	through	through	ADP
absel-757	80	9	modeling	modeling	NOUN
absel-757	80	10	of	of	ADP
absel-757	80	11	step	step	NOUN
absel-757	80	12	costs	cost	NOUN
absel-757	80	13	cost	cost	NOUN
absel-757	80	14	behavior	behavior	NOUN
absel-757	80	15	in	in	ADP
absel-757	80	16	business	business	NOUN
absel-757	80	17	simulations	simulation	NOUN
absel-757	80	18	.	.	PUNCT
absel-757	80	19	"	"	PUNCT
absel-757	81	1	developments	development	NOUN
absel-757	81	2	in	in	ADP
absel-757	81	3	business	business	NOUN
absel-757	81	4	simulation	simulation	NOUN
absel-757	81	5	&	&	CCONJ
absel-757	81	6	experiential	experiential	ADJ
absel-757	81	7	exercises	exercise	NOUN
absel-757	81	8	,	,	PUNCT
absel-757	81	9	volume	volume	NOUN
absel-757	81	10	18	18	NUM
absel-757	81	11	,	,	PUNCT
absel-757	81	12	3843	3843	NUM
absel-757	81	13	.	.	PUNCT
absel-757	82	1	ilgen	ilgen	PROPN
absel-757	82	2	,	,	PUNCT
absel-757	82	3	daniel	daniel	PROPN
absel-757	82	4	and	and	CCONJ
absel-757	82	5	c.	c.	PROPN
absel-757	82	6	hulin	hulin	PROPN
absel-757	82	7	.	.	PUNCT
absel-757	83	1	(	(	PUNCT
absel-757	83	2	2000	2000	NUM
absel-757	83	3	)	)	PUNCT
absel-757	83	4	computational	computational	ADJ
absel-757	83	5	modeling	modeling	NOUN
absel-757	83	6	of	of	ADP
absel-757	83	7	behavior	behavior	NOUN
absel-757	83	8	in	in	ADP
absel-757	83	9	organizations	organization	NOUN
absel-757	83	10	:	:	PUNCT
absel-757	83	11	the	the	DET
absel-757	83	12	third	third	ADJ
absel-757	83	13	scientific	scientific	ADJ
absel-757	83	14	discipline	discipline	NOUN
absel-757	83	15	.	.	PUNCT
absel-757	84	1	washington	washington	PROPN
absel-757	84	2	,	,	PUNCT
absel-757	84	3	dc	dc	PROPN
absel-757	84	4	:	:	PUNCT
absel-757	84	5	american	american	PROPN
absel-757	84	6	psychological	psychological	PROPN
absel-757	84	7	association	association	PROPN
absel-757	84	8	.	.	PUNCT
absel-757	85	1	hosseini	hosseini	PROPN
absel-757	85	2	,	,	PUNCT
absel-757	85	3	a	a	PRON
absel-757	85	4	,	,	PUNCT
absel-757	85	5	brad	brad	PROPN
absel-757	85	6	foldger	foldger	PROPN
absel-757	85	7	,	,	PUNCT
absel-757	85	8	b.	b.	PROPN
absel-757	85	9	lamberton	lamberton	PROPN
absel-757	85	10	.	.	PUNCT
absel-757	85	11	1999	1999	NUM
absel-757	85	12	.	.	PUNCT
absel-757	85	13	"	"	PUNCT
absel-757	86	1	a	a	DET
absel-757	86	2	survey	survey	NOUN
absel-757	86	3	of	of	ADP
absel-757	86	4	financial	financial	ADJ
absel-757	86	5	managers	manager	NOUN
absel-757	86	6	perceptions	perception	NOUN
absel-757	86	7	of	of	ADP
absel-757	86	8	activity	activity	NOUN
absel-757	86	9	-	-	PUNCT
absel-757	86	10	based	base	VERB
absel-757	86	11	costing	costing	NOUN
absel-757	86	12	.	.	PUNCT
absel-757	87	1	international	international	ADJ
absel-757	87	2	review	review	NOUN
absel-757	87	3	of	of	ADP
absel-757	87	4	accounting	accounting	NOUN
absel-757	87	5	.	.	PUNCT
absel-757	88	1	october	october	PROPN
absel-757	88	2	1999	1999	NUM
absel-757	88	3	.	.	PUNCT
absel-757	89	1	johnson	johnson	PROPN
absel-757	89	2	,	,	PUNCT
absel-757	89	3	t	t	PROPN
absel-757	89	4	&	&	CCONJ
absel-757	89	5	r.	r.	PROPN
absel-757	89	6	kaplan	kaplan	PROPN
absel-757	89	7	.	.	PROPN
absel-757	89	8	1986	1986	NUM
absel-757	89	9	.	.	PUNCT
absel-757	90	1	relevance	relevance	NOUN
absel-757	90	2	lost	lose	VERB
absel-757	90	3	:	:	PUNCT
absel-757	90	4	the	the	DET
absel-757	90	5	rise	rise	NOUN
absel-757	90	6	and	and	CCONJ
absel-757	90	7	fall	fall	NOUN
absel-757	90	8	of	of	ADP
absel-757	90	9	management	management	NOUN
absel-757	90	10	accounting	accounting	NOUN
absel-757	90	11	.	.	PUNCT
absel-757	91	1	harvard	harvard	PROPN
absel-757	91	2	business	business	PROPN
absel-757	91	3	school	school	PROPN
absel-757	91	4	press	press	NOUN
absel-757	91	5	.	.	PUNCT
absel-757	92	1	peters	peters	PROPN
absel-757	92	2	,	,	PUNCT
absel-757	92	3	j.	j.	PROPN
absel-757	92	4	m.	m.	PROPN
absel-757	92	5	(	(	PUNCT
absel-757	92	6	1990	1990	NUM
absel-757	92	7	)	)	PUNCT
absel-757	92	8	"	"	PUNCT
absel-757	92	9	a	a	DET
absel-757	92	10	cognitive	cognitive	ADJ
absel-757	92	11	computational	computational	ADJ
absel-757	92	12	model	model	NOUN
absel-757	92	13	of	of	ADP
absel-757	92	14	risk	risk	NOUN
absel-757	92	15	hypothesis	hypothesis	NOUN
absel-757	92	16	generation	generation	NOUN
absel-757	92	17	.	.	PUNCT
absel-757	92	18	"	"	PUNCT
absel-757	93	1	journal	journal	NOUN
absel-757	93	2	of	of	ADP
absel-757	93	3	accounting	accounting	NOUN
absel-757	93	4	research	research	NOUN
absel-757	93	5	.	.	PUNCT
absel-757	94	1	(	(	PUNCT
absel-757	94	2	supplement	supplement	NOUN
absel-757	94	3	):	):	PUNCT
absel-757	94	4	83	83	NUM
absel-757	94	5	-	-	SYM
absel-757	94	6	103	103	NUM
absel-757	94	7	.	.	PUNCT
absel-757	95	1	peters	peters	PROPN
absel-757	95	2	,	,	PUNCT
absel-757	95	3	j.	j.	PROPN
absel-757	95	4	m.	m.	PROPN
absel-757	95	5	(	(	PUNCT
absel-757	95	6	1991	1991	NUM
absel-757	95	7	)	)	PUNCT
absel-757	95	8	"	"	PUNCT
absel-757	95	9	cognitive	cognitive	ADJ
absel-757	95	10	sciences	science	NOUN
absel-757	95	11	and	and	CCONJ
absel-757	95	12	accounting	accounting	NOUN
absel-757	95	13	:	:	PUNCT
absel-757	95	14	an	an	DET
absel-757	95	15	overview	overview	NOUN
absel-757	95	16	of	of	ADP
absel-757	95	17	the	the	DET
absel-757	95	18	intersection	intersection	NOUN
absel-757	95	19	.	.	PUNCT
absel-757	95	20	"	"	PUNCT
absel-757	95	21	decision	decision	NOUN
absel-757	95	22	making	making	NOUN
absel-757	95	23	,	,	PUNCT
absel-757	95	24	cognitive	cognitive	ADJ
absel-757	95	25	science	science	NOUN
absel-757	95	26	and	and	CCONJ
absel-757	95	27	accounting	accounting	NOUN
absel-757	95	28	conference	conference	NOUN
absel-757	95	29	proceedings	proceeding	NOUN
absel-757	95	30	.	.	PUNCT
absel-757	96	1	wright	wright	PROPN
absel-757	96	2	,	,	PUNCT
absel-757	96	3	w.	w.	PROPN
absel-757	96	4	and	and	CCONJ
absel-757	96	5	john	john	PROPN
absel-757	96	6	j.	j.	PROPN
absel-757	96	7	willingham	willingham	PROPN
absel-757	96	8	.	.	PUNCT
absel-757	97	1	(	(	PUNCT
absel-757	97	2	1997	1997	NUM
absel-757	97	3	)	)	PUNCT
absel-757	97	4	"	"	PUNCT
absel-757	97	5	a	a	DET
absel-757	97	6	computational	computational	ADJ
absel-757	97	7	model	model	NOUN
absel-757	97	8	of	of	ADP
absel-757	97	9	load	load	NOUN
absel-757	97	10	loss	loss	NOUN
absel-757	97	11	judgments	judgment	NOUN
absel-757	97	12	.	.	PUNCT
absel-757	97	13	"	"	PUNCT
absel-757	98	1	auditing	audit	VERB
absel-757	98	2	a	a	DET
absel-757	98	3	journal	journal	NOUN
absel-757	98	4	of	of	ADP
absel-757	98	5	practice	practice	NOUN
absel-757	98	6	&	&	CCONJ
absel-757	98	7	theory	theory	NOUN
absel-757	98	8	.	.	PUNCT
absel-757	99	1	volume	volume	NOUN
absel-757	99	2	16	16	NUM
absel-757	99	3	:	:	PUNCT
absel-757	99	4	99	99	NUM
absel-757	99	5	-	-	SYM
absel-757	99	6	113	113	NUM
absel-757	99	7	.	.	PUNCT
absel-757	100	1	zimmerman	zimmerman	PROPN
absel-757	100	2	,	,	PUNCT
absel-757	100	3	j.(2000	j.(2000	PROPN
absel-757	100	4	)	)	PUNCT
absel-757	100	5	accounting	account	VERB
absel-757	100	6	for	for	ADP
absel-757	100	7	decision	decision	NOUN
absel-757	100	8	making	making	NOUN
absel-757	100	9	&	&	CCONJ
absel-757	100	10	control	control	PROPN
absel-757	100	11	.	.	PUNCT
absel-757	101	1	third	third	PROPN
absel-757	101	2	edition	edition	PROPN
absel-757	101	3	.	.	PUNCT
absel-757	102	1	mcgraw	mcgraw	PROPN
absel-757	102	2	-	-	PUNCT
absel-757	102	3	hill	hill	PROPN
absel-757	102	4	.	.	PUNCT
absel-757	102	5	table	table	NOUN
absel-757	102	6	of	of	ADP
absel-757	102	7	contents	content	NOUN
absel-757	102	8	volume	volume	NOUN
absel-757	102	9	29	29	NUM
absel-757	102	10	,	,	PUNCT
absel-757	102	11	2001	2001	NUM
absel-757	102	12	threshold	threshold	NOUN
absel-757	102	13	marketer	marketer	PROPN
absel-757	102	14	a	a	DET
absel-757	102	15	family	family	NOUN
absel-757	102	16	of	of	ADP
absel-757	102	17	marketing	marketing	NOUN
absel-757	102	18	simulations	simulation	NOUN
absel-757	102	19	:	:	PUNCT
absel-757	102	20	basic	basic	ADJ
absel-757	102	21	marketer	marketer	NOUN
absel-757	102	22	and	and	CCONJ
absel-757	102	23	advanced	advanced	ADJ
absel-757	102	24	marketer	marketer	NOUN
absel-757	102	25	team	team	NOUN
absel-757	102	26	mode	mode	NOUN
absel-757	102	27	and	and	CCONJ
absel-757	102	28	solo	solo	NOUN
absel-757	102	29	mode	mode	NOUN
absel-757	102	30	globalization	globalization	NOUN
absel-757	102	31	as	as	ADP
absel-757	102	32	an	an	DET
absel-757	102	33	extended	extended	ADJ
absel-757	102	34	experiential	experiential	ADJ
absel-757	102	35	exercise	exercise	NOUN
absel-757	102	36	the	the	DET
absel-757	102	37	benefits	benefit	NOUN
absel-757	102	38	and	and	CCONJ
absel-757	102	39	planning	planning	NOUN
absel-757	102	40	considerations	consideration	NOUN
absel-757	102	41	of	of	ADP
absel-757	102	42	short	short	ADJ
absel-757	102	43	term	term	NOUN
absel-757	102	44	study	study	NOUN
absel-757	102	45	abroad	abroad	ADV
absel-757	102	46	programs	program	NOUN
absel-757	102	47	how	how	SCONJ
absel-757	102	48	2	2	NUM
absel-757	102	49	setup	setup	NOUN
absel-757	102	50	your	your	PRON
absel-757	102	51	office	office	NOUN
absel-757	102	52	computer	computer	NOUN
absel-757	102	53	to	to	PART
absel-757	102	54	run	run	VERB
absel-757	102	55	linux	linux	NOUN
absel-757	102	56	for	for	ADP
absel-757	102	57	teaching	teach	VERB
absel-757	102	58	e	e	NOUN
absel-757	102	59	-	-	NOUN
absel-757	102	60	commerce	commerce	NOUN
absel-757	102	61	without	without	ADP
absel-757	102	62	messing	mess	VERB
absel-757	102	63	everything	everything	PRON
absel-757	102	64	else	else	ADV
absel-757	102	65	up	up	ADP
absel-757	102	66	incorporating	incorporate	VERB
absel-757	102	67	cosmopolitan	cosmopolitan	ADJ
absel-757	102	68	-	-	PUNCT
absel-757	102	69	related	relate	VERB
absel-757	102	70	focus	focus	NOUN
absel-757	102	71	-	-	PUNCT
absel-757	102	72	group	group	NOUN
absel-757	102	73	research	research	NOUN
absel-757	102	74	into	into	ADP
absel-757	102	75	global	global	ADJ
absel-757	102	76	advertising	advertising	NOUN
absel-757	102	77	simulations	simulation	NOUN
absel-757	102	78	demonstration	demonstration	NOUN
absel-757	102	79	of	of	ADP
absel-757	102	80	advanced	advanced	ADJ
absel-757	102	81	features	feature	NOUN
absel-757	102	82	in	in	ADP
absel-757	102	83	computer	computer	NOUN
absel-757	102	84	-	-	PUNCT
absel-757	102	85	assisted	assist	VERB
absel-757	102	86	gaming	gaming	NOUN
absel-757	102	87	of	of	ADP
absel-757	102	88	international	international	ADJ
absel-757	102	89	business	business	NOUN
absel-757	102	90	a	a	DET
absel-757	102	91	comparison	comparison	NOUN
absel-757	102	92	of	of	ADP
absel-757	102	93	discrimination	discrimination	NOUN
absel-757	102	94	-	-	PUNCT
absel-757	102	95	based	base	VERB
absel-757	102	96	versus	versus	ADP
absel-757	102	97	conventional	conventional	ADJ
absel-757	102	98	simulation	simulation	NOUN
absel-757	102	99	game	game	NOUN
absel-757	102	100	scoring	score	VERB
absel-757	102	101	a	a	DET
absel-757	102	102	universal	universal	ADJ
absel-757	102	103	mathematical	mathematical	ADJ
absel-757	102	104	law	law	NOUN
absel-757	102	105	criterion	criterion	NOUN
absel-757	102	106	for	for	ADP
absel-757	102	107	algorithmic	algorithmic	ADJ
absel-757	102	108	validity	validity	NOUN
absel-757	102	109	the	the	DET
absel-757	102	110	impact	impact	NOUN
absel-757	102	111	of	of	ADP
absel-757	102	112	public	public	ADJ
absel-757	102	113	policy	policy	NOUN
absel-757	102	114	on	on	ADP
absel-757	102	115	innovation	innovation	NOUN
absel-757	102	116	:	:	PUNCT
absel-757	102	117	a	a	DET
absel-757	102	118	simulation	simulation	NOUN
absel-757	102	119	project	project	NOUN
absel-757	102	120	for	for	ADP
absel-757	102	121	research	research	NOUN
absel-757	102	122	and	and	CCONJ
absel-757	102	123	teaching	teach	VERB
absel-757	102	124	participant	participant	ADJ
absel-757	102	125	identification	identification	NOUN
absel-757	102	126	of	of	ADP
absel-757	102	127	competitors	competitor	NOUN
absel-757	102	128	in	in	ADP
absel-757	102	129	a	a	DET
absel-757	102	130	marketing	marketing	NOUN
absel-757	102	131	simulation	simulation	NOUN
absel-757	102	132	competition	competition	NOUN
absel-757	102	133	simulation	simulation	NOUN
absel-757	102	134	research	research	NOUN
absel-757	102	135	in	in	ADP
absel-757	102	136	the	the	DET
absel-757	102	137	hospitality	hospitality	NOUN
absel-757	102	138	industry	industry	NOUN
absel-757	102	139	"	"	PUNCT
absel-757	102	140	computer	computer	NOUN
absel-757	102	141	simulation	simulation	NOUN
absel-757	102	142	,	,	PUNCT
absel-757	102	143	games	game	NOUN
absel-757	102	144	and	and	CCONJ
absel-757	102	145	roleplay	roleplay	NOUN
absel-757	102	146	:	:	PUNCT
absel-757	102	147	drawing	draw	VERB
absel-757	102	148	lines	line	NOUN
absel-757	102	149	of	of	ADP
absel-757	102	150	demarcation	demarcation	NOUN
absel-757	102	151	"	"	PUNCT
absel-757	102	152	simulation	simulation	NOUN
absel-757	102	153	distribution	distribution	NOUN
absel-757	102	154	alternatives	alternative	NOUN
absel-757	102	155	:	:	PUNCT
absel-757	102	156	author	author	NOUN
absel-757	102	157	/	/	SYM
absel-757	102	158	user	user	NOUN
absel-757	102	159	considerations	consideration	NOUN
absel-757	102	160	managing	manage	VERB
absel-757	102	161	the	the	DET
absel-757	102	162	curiosity	curiosity	NOUN
absel-757	102	163	gap	gap	NOUN
absel-757	102	164	does	do	AUX
absel-757	102	165	matter	matter	VERB
absel-757	102	166	:	:	PUNCT
absel-757	102	167	what	what	PRON
absel-757	102	168	do	do	AUX
absel-757	102	169	we	we	PRON
absel-757	102	170	need	need	VERB
absel-757	102	171	to	to	PART
absel-757	102	172	do	do	VERB
absel-757	102	173	about	about	ADP
absel-757	102	174	it	it	PRON
absel-757	102	175	?	?	PUNCT
absel-757	103	1	use	use	NOUN
absel-757	103	2	of	of	ADP
absel-757	103	3	external	external	ADJ
absel-757	103	4	interventions	intervention	NOUN
absel-757	103	5	in	in	ADP
absel-757	103	6	a	a	DET
absel-757	103	7	computer	computer	NOUN
absel-757	103	8	based	base	VERB
absel-757	103	9	simulation	simulation	NOUN
absel-757	103	10	putting	put	VERB
absel-757	103	11	service	service	NOUN
absel-757	103	12	learning	learning	NOUN
absel-757	103	13	into	into	ADP
absel-757	103	14	orbit	orbit	NOUN
absel-757	103	15	it	it	PRON
absel-757	103	16	's	be	AUX
absel-757	103	17	a	a	DET
absel-757	103	18	wonderful	wonderful	ADJ
absel-757	103	19	life	life	NOUN
absel-757	103	20	:	:	PUNCT
absel-757	103	21	simulating	simulate	VERB
absel-757	103	22	the	the	DET
absel-757	103	23	golden	golden	ADJ
absel-757	103	24	years	year	NOUN
absel-757	103	25	adventures	adventure	NOUN
absel-757	103	26	in	in	ADP
absel-757	103	27	creating	create	VERB
absel-757	103	28	an	an	DET
absel-757	103	29	outdoor	outdoor	ADJ
absel-757	103	30	leadership	leadership	NOUN
absel-757	103	31	challenge	challenge	NOUN
absel-757	103	32	course	course	NOUN
absel-757	103	33	for	for	ADP
absel-757	103	34	an	an	DET
absel-757	103	35	emba	emba	PROPN
absel-757	103	36	program	program	NOUN
absel-757	103	37	vbotz	vbotz	NOUN
absel-757	103	38	:	:	PUNCT
absel-757	103	39	a	a	DET
absel-757	103	40	pedagogical	pedagogical	ADJ
absel-757	103	41	cross	cross	ADJ
absel-757	103	42	-	-	ADJ
absel-757	103	43	disciplinary	disciplinary	ADJ
absel-757	103	44	,	,	PUNCT
absel-757	103	45	multi	multi	ADJ
absel-757	103	46	-	-	ADJ
absel-757	103	47	academic	academic	ADJ
absel-757	103	48	level	level	NOUN
absel-757	103	49	manufacturing	manufacture	VERB
absel-757	103	50	corporate	corporate	ADJ
absel-757	103	51	simulation	simulation	NOUN
absel-757	103	52	use	use	NOUN
absel-757	103	53	of	of	ADP
absel-757	103	54	computer	computer	NOUN
absel-757	103	55	modeling	modeling	NOUN
absel-757	103	56	in	in	ADP
absel-757	103	57	management	management	NOUN
absel-757	103	58	accounting	accounting	NOUN
absel-757	103	59	is	be	AUX
absel-757	103	60	simulation	simulation	NOUN
absel-757	103	61	performance	performance	NOUN
absel-757	103	62	related	relate	VERB
absel-757	103	63	to	to	ADP
absel-757	103	64	application	application	NOUN
absel-757	103	65	?	?	PUNCT
absel-757	104	1	an	an	DET
absel-757	104	2	exploratory	exploratory	ADJ
absel-757	104	3	study	study	NOUN
absel-757	104	4	learning	learn	VERB
absel-757	104	5	cooperatively	cooperatively	ADV
absel-757	104	6	may	may	AUX
absel-757	104	7	not	not	PART
absel-757	104	8	be	be	AUX
absel-757	104	9	learning	learn	VERB
absel-757	104	10	collaborately	collaborately	ADV
absel-757	104	11	!	!	PUNCT
absel-757	105	1	perception	perception	NOUN
absel-757	105	2	is	be	AUX
absel-757	105	3	reality	reality	NOUN
absel-757	105	4	:	:	PUNCT
absel-757	105	5	sharing	sharing	NOUN
absel-757	105	6	frames	frame	VERB
absel-757	105	7	international	international	ADJ
absel-757	105	8	management	management	NOUN
absel-757	105	9	virtual	virtual	ADJ
absel-757	105	10	teamwork	teamwork	NOUN
absel-757	105	11	:	:	PUNCT
absel-757	105	12	a	a	DET
absel-757	105	13	simulation	simulation	NOUN
absel-757	105	14	financial	financial	ADJ
absel-757	105	15	plan	plan	NOUN
absel-757	105	16	for	for	ADP
absel-757	105	17	your	your	PRON
absel-757	105	18	life	life	NOUN
absel-757	105	19	and	and	CCONJ
absel-757	105	20	career	career	NOUN
absel-757	105	21	goals	goal	NOUN
absel-757	105	22	using	use	VERB
absel-757	105	23	project	project	NOUN
absel-757	105	24	-	-	PUNCT
absel-757	105	25	based	base	VERB
absel-757	105	26	experiential	experiential	ADJ
absel-757	105	27	learning	learning	NOUN
absel-757	105	28	groups	group	NOUN
absel-757	105	29	in	in	ADP
absel-757	105	30	the	the	DET
absel-757	105	31	principles	principle	NOUN
absel-757	105	32	of	of	ADP
absel-757	105	33	marketing	marketing	NOUN
absel-757	105	34	course	course	NOUN
absel-757	105	35	futures	future	NOUN
absel-757	105	36	course	course	NOUN
absel-757	105	37	:	:	PUNCT
absel-757	105	38	learning	learn	VERB
absel-757	105	39	how	how	SCONJ
absel-757	105	40	to	to	PART
absel-757	105	41	anticipate	anticipate	VERB
absel-757	105	42	the	the	DET
absel-757	105	43	future	future	NOUN
absel-757	105	44	of	of	ADP
absel-757	105	45	business	business	NOUN
absel-757	105	46	interactive	interactive	ADJ
absel-757	105	47	online	online	ADJ
absel-757	105	48	strategic	strategic	ADJ
absel-757	105	49	market	market	NOUN
absel-757	105	50	planning	planning	NOUN
absel-757	105	51	with	with	ADP
absel-757	105	52	the	the	DET
absel-757	105	53	web	web	NOUN
absel-757	105	54	-	-	PUNCT
absel-757	105	55	based	base	VERB
absel-757	105	56	boston	boston	PROPN
absel-757	105	57	consulting	consulting	PROPN
absel-757	105	58	group	group	NOUN
absel-757	105	59	(	(	PUNCT
absel-757	105	60	bcg	bcg	PROPN
absel-757	105	61	)	)	PUNCT
absel-757	105	62	matrix	matrix	NOUN
absel-757	105	63	graphics	graphic	NOUN
absel-757	105	64	package	package	NOUN
absel-757	105	65	strategy	strategy	NOUN
absel-757	105	66	learning	learn	VERB
absel-757	105	67	in	in	ADP
absel-757	105	68	a	a	DET
absel-757	105	69	total	total	ADJ
absel-757	105	70	enterprise	enterprise	NOUN
absel-757	105	71	simulation	simulation	NOUN
absel-757	105	72	investigation	investigation	NOUN
absel-757	105	73	of	of	ADP
absel-757	105	74	the	the	DET
absel-757	105	75	impact	impact	NOUN
absel-757	105	76	of	of	ADP
absel-757	105	77	decision	decision	NOUN
absel-757	105	78	parameters	parameter	NOUN
absel-757	105	79	for	for	ADP
absel-757	105	80	a	a	DET
absel-757	105	81	dutch	dutch	ADJ
absel-757	105	82	auction	auction	NOUN
absel-757	105	83	simulation	simulation	NOUN
absel-757	105	84	for	for	ADP
absel-757	105	85	ipo	ipo	PROPN
absel-757	105	86	issues	issue	NOUN
absel-757	105	87	integrating	integrate	VERB
absel-757	105	88	in	in	ADP
absel-757	105	89	-	-	PUNCT
absel-757	105	90	class	class	NOUN
absel-757	105	91	learning	learning	NOUN
absel-757	105	92	with	with	ADP
absel-757	105	93	out	out	ADV
absel-757	105	94	-	-	PUNCT
absel-757	105	95	of	of	ADP
absel-757	105	96	-	-	PUNCT
absel-757	105	97	classroom	classroom	NOUN
absel-757	105	98	experiences	experience	NOUN
absel-757	105	99	through	through	ADP
absel-757	105	100	a	a	DET
absel-757	105	101	managerial	managerial	ADJ
absel-757	105	102	competency	competency	NOUN
absel-757	105	103	development	development	NOUN
absel-757	105	104	framework	framework	NOUN
absel-757	105	105	war	war	NOUN
absel-757	105	106	and	and	CCONJ
absel-757	105	107	peace	peace	NOUN
absel-757	105	108	:	:	PUNCT
absel-757	105	109	managing	manage	VERB
absel-757	105	110	students	student	NOUN
absel-757	105	111	learning	learn	VERB
absel-757	105	112	experience	experience	NOUN
absel-757	105	113	in	in	ADP
absel-757	105	114	a	a	DET
absel-757	105	115	competitive	competitive	ADJ
absel-757	105	116	simulation	simulation	NOUN
absel-757	105	117	game	game	NOUN
absel-757	105	118	virtually	virtually	ADV
absel-757	105	119	experiential	experiential	ADJ
absel-757	105	120	classrooms	classroom	NOUN
absel-757	105	121	exercise	exercise	VERB
absel-757	105	122	:	:	PUNCT
absel-757	105	123	conducting	conduct	VERB
absel-757	105	124	role	role	NOUN
absel-757	105	125	plays	play	VERB
absel-757	105	126	using	use	VERB
absel-757	105	127	student	student	NOUN
absel-757	105	128	generated	generate	VERB
absel-757	105	129	cases	case	NOUN
absel-757	105	130	procedural	procedural	ADJ
absel-757	105	131	justice	justice	NOUN
absel-757	105	132	and	and	CCONJ
absel-757	105	133	acceptance	acceptance	NOUN
absel-757	105	134	in	in	ADP
absel-757	105	135	group	group	NOUN
absel-757	105	136	decision	decision	NOUN
absel-757	105	137	making	make	VERB
absel-757	105	138	the	the	DET
absel-757	105	139	e	e	NOUN
absel-757	105	140	-	-	NOUN
absel-757	105	141	commerce	commerce	NOUN
absel-757	105	142	game	game	NOUN
absel-757	105	143	:	:	PUNCT
absel-757	105	144	a	a	DET
absel-757	105	145	strategic	strategic	ADJ
absel-757	105	146	business	business	NOUN
absel-757	105	147	board	board	NOUN
absel-757	105	148	game	game	NOUN
absel-757	105	149	does	do	VERB
absel-757	105	150	student	student	NOUN
absel-757	105	151	preparation	preparation	NOUN
absel-757	105	152	matter	matter	NOUN
absel-757	105	153	in	in	ADP
absel-757	105	154	a	a	DET
absel-757	105	155	simulation	simulation	NOUN
absel-757	105	156	?	?	PUNCT
absel-757	106	1	a	a	DET
absel-757	106	2	comparison	comparison	NOUN
absel-757	106	3	of	of	ADP
absel-757	106	4	pedagogical	pedagogical	ADJ
absel-757	106	5	styles	style	NOUN
absel-757	106	6	the	the	DET
absel-757	106	7	game	game	NOUN
absel-757	106	8	of	of	ADP
absel-757	106	9	business	business	NOUN
absel-757	106	10	a	a	DET
absel-757	106	11	weekend	weekend	NOUN
absel-757	106	12	mba	mba	NOUN
absel-757	106	13	course	course	NOUN
absel-757	106	14	volume	volume	NOUN
absel-757	106	15	-	-	PUNCT
absel-757	106	16	dependent	dependent	ADJ
absel-757	106	17	money	money	NOUN
absel-757	106	18	exchange	exchange	NOUN
absel-757	106	19	model	model	NOUN
absel-757	106	20	for	for	ADP
absel-757	106	21	gaming	gaming	NOUN
absel-757	106	22	simulations	simulation	NOUN
absel-757	106	23	implementing	implement	VERB
absel-757	106	24	service	service	NOUN
absel-757	106	25	learning	learning	NOUN
absel-757	106	26	for	for	ADP
absel-757	106	27	accountants	accountant	NOUN
absel-757	106	28	:	:	PUNCT
absel-757	106	29	the	the	DET
absel-757	106	30	not	not	PART
absel-757	106	31	for	for	SCONJ
absel-757	106	32	profit	profit	NOUN
absel-757	106	33	project	project	NOUN
absel-757	106	34	to	to	PART
absel-757	106	35	teach	teach	VERB
absel-757	106	36	vikings	viking	NOUN
absel-757	106	37	to	to	PART
absel-757	106	38	behave	behave	VERB
absel-757	106	39	among	among	ADP
absel-757	106	40	mandarins	mandarin	NOUN
absel-757	106	41	:	:	PUNCT
absel-757	106	42	lessons	lesson	NOUN
absel-757	106	43	from	from	ADP
absel-757	106	44	teaching	teach	VERB
absel-757	106	45	with	with	ADP
absel-757	106	46	a	a	DET
absel-757	106	47	simulation	simulation	NOUN
absel-757	106	48	model	model	NOUN
absel-757	106	49	of	of	ADP
absel-757	106	50	applied	apply	VERB
absel-757	106	51	business	business	NOUN
absel-757	106	52	ethics	ethic	NOUN
absel-757	106	53	in	in	ADP
absel-757	106	54	international	international	ADJ
absel-757	106	55	management	management	NOUN
absel-757	106	56	maze	maze	NOUN
absel-757	106	57	bright	bright	ADJ
absel-757	106	58	teachers	teacher	NOUN
absel-757	106	59	in	in	ADP
absel-757	106	60	the	the	DET
absel-757	106	61	classroom	classroom	NOUN
absel-757	106	62	the	the	DET
absel-757	106	63	validity	validity	NOUN
absel-757	106	64	investigation	investigation	NOUN
absel-757	106	65	of	of	ADP
absel-757	106	66	a	a	DET
absel-757	106	67	test	test	NOUN
absel-757	106	68	assessing	assess	VERB
absel-757	106	69	total	total	ADJ
absel-757	106	70	enterprise	enterprise	NOUN
absel-757	106	71	simulation	simulation	NOUN
absel-757	106	72	learning	learn	VERB
absel-757	106	73	what	what	PRON
absel-757	106	74	makes	make	VERB
absel-757	106	75	strategy	strategy	NOUN
absel-757	106	76	possible	possible	ADJ
absel-757	106	77	:	:	PUNCT
absel-757	106	78	an	an	DET
absel-757	106	79	illustration	illustration	NOUN
absel-757	106	80	using	use	VERB
absel-757	106	81	paper	paper	NOUN
absel-757	106	82	and	and	CCONJ
absel-757	106	83	scissors	scissor	NOUN
absel-757	106	84	learning	learn	VERB
absel-757	106	85	micro	micro	NOUN
absel-757	106	86	-	-	NOUN
absel-757	106	87	ob	ob	ADJ
absel-757	106	88	skills	skill	NOUN
absel-757	106	89	while	while	SCONJ
absel-757	106	90	making	make	VERB
absel-757	106	91	top	top	ADJ
absel-757	106	92	management	management	NOUN
absel-757	106	93	decisions	decision	NOUN
absel-757	106	94	in	in	ADP
absel-757	106	95	a	a	DET
absel-757	106	96	multinational	multinational	ADJ
absel-757	106	97	industrial	industrial	ADJ
absel-757	106	98	firm	firm	NOUN
absel-757	106	99	the	the	DET
absel-757	106	100	absel	absel	ADJ
absel-757	106	101	research	research	NOUN
absel-757	106	102	heritage	heritage	NOUN
absel-757	106	103	and	and	CCONJ
absel-757	106	104	the	the	DET
absel-757	106	105	bkl	bkl	NOUN
absel-757	106	106	:	:	PUNCT
absel-757	106	107	leveraging	leverage	VERB
absel-757	106	108	their	their	PRON
absel-757	106	109	value	value	NOUN
absel-757	106	110	for	for	ADP
absel-757	106	111	future	future	ADJ
absel-757	106	112	research	research	NOUN
absel-757	106	113	new	new	ADJ
absel-757	106	114	product	product	NOUN
absel-757	106	115	development	development	NOUN
absel-757	106	116	(	(	PUNCT
absel-757	106	117	npd	npd	NOUN
absel-757	106	118	)	)	PUNCT
absel-757	106	119	simulations	simulation	NOUN
absel-757	106	120	:	:	PUNCT
absel-757	106	121	some	some	DET
absel-757	106	122	challenging	challenging	ADJ
absel-757	106	123	questions	question	NOUN
absel-757	106	124	and	and	CCONJ
absel-757	106	125	tough	tough	ADJ
absel-757	106	126	modeling	modeling	NOUN
absel-757	106	127	issues	issue	NOUN
absel-757	106	128	the	the	DET
absel-757	106	129	biofeedback	biofeedback	NOUN
absel-757	106	130	stress	stress	NOUN
absel-757	106	131	test	test	NOUN
absel-757	106	132	the	the	DET
absel-757	106	133	power	power	NOUN
absel-757	106	134	circle	circle	NOUN
absel-757	106	135	exercise	exercise	NOUN
absel-757	106	136	total	total	ADJ
absel-757	106	137	enterprise	enterprise	NOUN
absel-757	106	138	simulation	simulation	NOUN
absel-757	106	139	learning	learning	NOUN
absel-757	106	140	compared	compare	VERB
absel-757	106	141	to	to	ADP
absel-757	106	142	traditional	traditional	ADJ
absel-757	106	143	learning	learning	NOUN
absel-757	106	144	in	in	ADP
absel-757	106	145	the	the	DET
absel-757	106	146	business	business	NOUN
absel-757	106	147	policy	policy	NOUN
absel-757	106	148	course	course	NOUN
absel-757	106	149	a	a	DET
absel-757	106	150	business	business	NOUN
absel-757	106	151	game	game	NOUN
absel-757	106	152	distance	distance	NOUN
absel-757	106	153	education	education	NOUN
absel-757	106	154	application	application	NOUN
absel-757	106	155	:	:	PUNCT
absel-757	106	156	learning	learn	VERB
absel-757	106	157	outcomes	outcome	NOUN
absel-757	106	158	and	and	CCONJ
absel-757	106	159	experiences	experience	NOUN
absel-757	106	160	is	be	AUX
absel-757	106	161	the	the	DET
absel-757	106	162	tobin	tobin	NOUN
absel-757	106	163	's	's	PART
absel-757	106	164	q	q	NOUN
absel-757	106	165	a	a	DET
absel-757	106	166	good	good	ADJ
absel-757	106	167	indicator	indicator	NOUN
absel-757	106	168	of	of	ADP
absel-757	106	169	a	a	DET
absel-757	106	170	company	company	NOUN
absel-757	106	171	's	's	PART
absel-757	106	172	performance	performance	NOUN
absel-757	106	173	?	?	PUNCT
absel-757	107	1	a	a	DET
absel-757	107	2	critical	critical	ADJ
absel-757	107	3	examination	examination	NOUN
absel-757	107	4	of	of	ADP
absel-757	107	5	the	the	DET
absel-757	107	6	"	"	PUNCT
absel-757	107	7	experiential	experiential	ADJ
absel-757	107	8	"	"	PUNCT
absel-757	107	9	premise	premise	ADJ
absel-757	107	10	underlying	underlie	VERB
absel-757	107	11	busines	busine	NOUN
absel-757	107	12	simulation	simulation	NOUN
absel-757	107	13	usage	usage	NOUN