id	sid	tid	token	lemma	pos
absel-831	1	1	evaluation	evaluation	NOUN
absel-831	1	2	of	of	ADP
absel-831	1	3	performance	performance	NOUN
absel-831	1	4	in	in	ADP
absel-831	1	5	business	business	NOUN
absel-831	1	6	games	game	NOUN
absel-831	1	7	:	:	PUNCT
absel-831	1	8	financial	financial	ADJ
absel-831	1	9	and	and	CCONJ
absel-831	1	10	non	non	ADJ
absel-831	1	11	financial	financial	ADJ
absel-831	1	12	approaches	approach	NOUN
absel-831	1	13	developments	development	NOUN
absel-831	1	14	in	in	ADP
absel-831	1	15	business	business	NOUN
absel-831	1	16	simulation	simulation	NOUN
absel-831	1	17	and	and	CCONJ
absel-831	1	18	experiential	experiential	ADJ
absel-831	1	19	learning	learning	NOUN
absel-831	1	20	,	,	PUNCT
absel-831	1	21	volume	volume	NOUN
absel-831	1	22	28	28	NUM
absel-831	1	23	,	,	PUNCT
absel-831	1	24	2001	2001	NUM
absel-831	1	25	evaluation	evaluation	NOUN
absel-831	1	26	of	of	ADP
absel-831	1	27	performance	performance	NOUN
absel-831	1	28	in	in	ADP
absel-831	1	29	business	business	NOUN
absel-831	1	30	games	game	NOUN
absel-831	1	31	:	:	PUNCT
absel-831	1	32	financial	financial	ADJ
absel-831	1	33	and	and	CCONJ
absel-831	1	34	non	non	ADJ
absel-831	1	35	financial	financial	ADJ
absel-831	1	36	approaches	approach	NOUN
absel-831	1	37	antonio	antonio	PROPN
absel-831	1	38	carlos	carlos	PROPN
absel-831	1	39	aidar	aidar	PROPN
absel-831	1	40	sauaia	sauaia	PROPN
absel-831	1	41	,	,	PUNCT
absel-831	1	42	university	university	PROPN
absel-831	1	43	of	of	ADP
absel-831	1	44	são	são	PROPN
absel-831	1	45	paulo	paulo	PROPN
absel-831	1	46	–	–	PUNCT
absel-831	1	47	brazil	brazil	PROPN
absel-831	1	48	asauaia@usp.br	asauaia@usp.br	PROPN
absel-831	1	49	abstract	abstract	VERB
absel-831	1	50	the	the	DET
absel-831	1	51	purpose	purpose	NOUN
absel-831	1	52	of	of	ADP
absel-831	1	53	this	this	DET
absel-831	1	54	paper	paper	NOUN
absel-831	1	55	is	be	AUX
absel-831	1	56	to	to	PART
absel-831	1	57	propose	propose	VERB
absel-831	1	58	that	that	SCONJ
absel-831	1	59	the	the	DET
absel-831	1	60	system	system	NOUN
absel-831	1	61	for	for	ADP
absel-831	1	62	evaluating	evaluate	VERB
absel-831	1	63	business	business	NOUN
absel-831	1	64	game	game	NOUN
absel-831	1	65	performance	performance	NOUN
absel-831	1	66	be	be	AUX
absel-831	1	67	expanded	expand	VERB
absel-831	1	68	.	.	PUNCT
absel-831	2	1	the	the	DET
absel-831	2	2	traditional	traditional	ADJ
absel-831	2	3	sectorial	sectorial	ADJ
absel-831	2	4	multiples	multiple	NOUN
absel-831	2	5	,	,	PUNCT
absel-831	2	6	indicators	indicator	NOUN
absel-831	2	7	of	of	ADP
absel-831	2	8	financial	financial	ADJ
absel-831	2	9	accounting	accounting	NOUN
absel-831	2	10	,	,	PUNCT
absel-831	2	11	reflect	reflect	VERB
absel-831	2	12	past	past	ADJ
absel-831	2	13	performance	performance	NOUN
absel-831	2	14	and	and	CCONJ
absel-831	2	15	to	to	ADP
absel-831	2	16	them	they	PRON
absel-831	2	17	must	must	AUX
absel-831	2	18	be	be	AUX
absel-831	2	19	added	add	VERB
absel-831	2	20	operational	operational	ADJ
absel-831	2	21	measures	measure	NOUN
absel-831	2	22	,	,	PUNCT
absel-831	2	23	vectors	vector	NOUN
absel-831	2	24	of	of	ADP
absel-831	2	25	future	future	ADJ
absel-831	2	26	performance	performance	NOUN
absel-831	2	27	.	.	PUNCT
absel-831	3	1	introduction	introduction	NOUN
absel-831	3	2	prior	prior	ADV
absel-831	3	3	to	to	ADP
absel-831	3	4	business	business	NOUN
absel-831	3	5	games	game	NOUN
absel-831	3	6	it	it	PRON
absel-831	3	7	is	be	AUX
absel-831	3	8	usual	usual	ADJ
absel-831	3	9	for	for	SCONJ
absel-831	3	10	participants	participant	NOUN
absel-831	3	11	to	to	PART
absel-831	3	12	formulate	formulate	VERB
absel-831	3	13	these	these	DET
absel-831	3	14	questions	question	NOUN
absel-831	3	15	:	:	PUNCT
absel-831	3	16	a	a	X
absel-831	3	17	)	)	PUNCT
absel-831	3	18	how	how	SCONJ
absel-831	3	19	many	many	ADJ
absel-831	3	20	rounds	round	NOUN
absel-831	3	21	are	be	AUX
absel-831	3	22	we	we	PRON
absel-831	3	23	going	go	VERB
absel-831	3	24	to	to	PART
absel-831	3	25	play	play	VERB
absel-831	3	26	?	?	PUNCT
absel-831	4	1	b	b	X
absel-831	4	2	)	)	PUNCT
absel-831	4	3	how	how	SCONJ
absel-831	4	4	are	be	AUX
absel-831	4	5	we	we	PRON
absel-831	4	6	going	go	VERB
absel-831	4	7	to	to	PART
absel-831	4	8	be	be	AUX
absel-831	4	9	rated	rate	VERB
absel-831	4	10	?	?	PUNCT
absel-831	5	1	c	c	X
absel-831	5	2	)	)	PUNCT
absel-831	5	3	are	be	AUX
absel-831	5	4	we	we	PRON
absel-831	5	5	supposed	suppose	VERB
absel-831	5	6	to	to	PART
absel-831	5	7	plan	plan	VERB
absel-831	5	8	for	for	ADP
absel-831	5	9	the	the	DET
absel-831	5	10	continuation	continuation	NOUN
absel-831	5	11	of	of	ADP
absel-831	5	12	the	the	DET
absel-831	5	13	simulated	simulated	ADJ
absel-831	5	14	company	company	NOUN
absel-831	5	15	?	?	PUNCT
absel-831	6	1	such	such	ADJ
absel-831	6	2	questions	question	NOUN
absel-831	6	3	have	have	AUX
absel-831	6	4	prompted	prompt	VERB
absel-831	6	5	this	this	DET
absel-831	6	6	study	study	NOUN
absel-831	6	7	.	.	PUNCT
absel-831	7	1	according	accord	VERB
absel-831	7	2	to	to	ADP
absel-831	7	3	kaplan	kaplan	PROPN
absel-831	7	4	and	and	CCONJ
absel-831	7	5	norton	norton	PROPN
absel-831	7	6	(	(	PUNCT
absel-831	7	7	1992	1992	NUM
absel-831	7	8	)	)	PUNCT
absel-831	7	9	,	,	PUNCT
absel-831	7	10	any	any	DET
absel-831	7	11	system	system	NOUN
absel-831	7	12	of	of	ADP
absel-831	7	13	evaluation	evaluation	NOUN
absel-831	7	14	has	have	VERB
absel-831	7	15	a	a	DET
absel-831	7	16	strong	strong	ADJ
absel-831	7	17	influence	influence	NOUN
absel-831	7	18	on	on	ADP
absel-831	7	19	the	the	DET
absel-831	7	20	behavior	behavior	NOUN
absel-831	7	21	of	of	ADP
absel-831	7	22	the	the	DET
absel-831	7	23	managers	manager	NOUN
absel-831	7	24	.	.	PUNCT
absel-831	8	1	in	in	ADP
absel-831	8	2	business	business	NOUN
absel-831	8	3	games	game	NOUN
absel-831	8	4	,	,	PUNCT
absel-831	8	5	students	student	NOUN
absel-831	8	6	are	be	AUX
absel-831	8	7	aware	aware	ADJ
absel-831	8	8	that	that	SCONJ
absel-831	8	9	to	to	PART
absel-831	8	10	achieve	achieve	VERB
absel-831	8	11	success	success	NOUN
absel-831	8	12	they	they	PRON
absel-831	8	13	must	must	AUX
absel-831	8	14	conceive	conceive	VERB
absel-831	8	15	strategies	strategy	NOUN
absel-831	8	16	,	,	PUNCT
absel-831	8	17	implement	implement	VERB
absel-831	8	18	them	they	PRON
absel-831	8	19	and	and	CCONJ
absel-831	8	20	properly	properly	ADV
absel-831	8	21	control	control	VERB
absel-831	8	22	the	the	DET
absel-831	8	23	results	result	NOUN
absel-831	8	24	.	.	PUNCT
absel-831	9	1	mature	mature	VERB
absel-831	9	2	and	and	CCONJ
absel-831	9	3	experienced	experienced	ADJ
absel-831	9	4	executives	executive	NOUN
absel-831	9	5	already	already	ADV
absel-831	9	6	understand	understand	VERB
absel-831	9	7	that	that	SCONJ
absel-831	9	8	measures	measure	NOUN
absel-831	9	9	of	of	ADP
absel-831	9	10	performance	performance	NOUN
absel-831	9	11	directly	directly	ADV
absel-831	9	12	influence	influence	VERB
absel-831	9	13	the	the	DET
absel-831	9	14	behavior	behavior	NOUN
absel-831	9	15	of	of	ADP
absel-831	9	16	all	all	DET
absel-831	9	17	collaborators	collaborator	NOUN
absel-831	9	18	.	.	PUNCT
absel-831	10	1	"	"	PUNCT
absel-831	10	2	that	that	PRON
absel-831	10	3	which	which	PRON
absel-831	10	4	is	be	AUX
absel-831	10	5	not	not	PART
absel-831	10	6	measured	measure	VERB
absel-831	10	7	is	be	AUX
absel-831	10	8	not	not	PART
absel-831	10	9	managed	manage	VERB
absel-831	10	10	"	"	PUNCT
absel-831	10	11	(	(	PUNCT
absel-831	10	12	kaplan	kaplan	PROPN
absel-831	10	13	and	and	CCONJ
absel-831	10	14	norton	norton	PROPN
absel-831	10	15	,	,	PUNCT
absel-831	10	16	1997:21	1997:21	NUM
absel-831	10	17	)	)	PUNCT
absel-831	10	18	.	.	PUNCT
absel-831	11	1	furthermore	furthermore	ADV
absel-831	11	2	,	,	PUNCT
absel-831	11	3	they	they	PRON
absel-831	11	4	have	have	AUX
absel-831	11	5	perceived	perceive	VERB
absel-831	11	6	that	that	DET
absel-831	11	7	return	return	NOUN
absel-831	11	8	on	on	ADP
absel-831	11	9	investment	investment	NOUN
absel-831	11	10	and	and	CCONJ
absel-831	11	11	profit	profit	NOUN
absel-831	11	12	per	per	ADP
absel-831	11	13	share	share	NOUN
absel-831	11	14	,	,	PUNCT
absel-831	11	15	traditional	traditional	ADJ
absel-831	11	16	measures	measure	NOUN
absel-831	11	17	of	of	ADP
absel-831	11	18	financial	financial	ADJ
absel-831	11	19	accounting	accounting	NOUN
absel-831	11	20	may	may	AUX
absel-831	11	21	be	be	AUX
absel-831	11	22	quite	quite	ADV
absel-831	11	23	restricted	restrict	VERB
absel-831	11	24	when	when	SCONJ
absel-831	11	25	results	result	NOUN
absel-831	11	26	beyond	beyond	ADP
absel-831	11	27	these	these	PRON
absel-831	11	28	such	such	ADJ
absel-831	11	29	as	as	ADP
absel-831	11	30	continued	continue	VERB
absel-831	11	31	improvement	improvement	NOUN
absel-831	11	32	and	and	CCONJ
absel-831	11	33	innovation	innovation	NOUN
absel-831	11	34	are	be	AUX
absel-831	11	35	sought	seek	VERB
absel-831	11	36	.	.	PUNCT
absel-831	12	1	these	these	DET
absel-831	12	2	measures	measure	NOUN
absel-831	12	3	may	may	AUX
absel-831	12	4	have	have	AUX
absel-831	12	5	been	be	AUX
absel-831	12	6	acceptable	acceptable	ADJ
absel-831	12	7	in	in	ADP
absel-831	12	8	the	the	DET
absel-831	12	9	industrial	industrial	ADJ
absel-831	12	10	age	age	NOUN
absel-831	12	11	,	,	PUNCT
absel-831	12	12	but	but	CCONJ
absel-831	12	13	are	be	AUX
absel-831	12	14	outdated	outdate	VERB
absel-831	12	15	when	when	SCONJ
absel-831	12	16	new	new	ADJ
absel-831	12	17	competencies	competency	NOUN
absel-831	12	18	and	and	CCONJ
absel-831	12	19	qualifications	qualification	NOUN
absel-831	12	20	are	be	AUX
absel-831	12	21	taken	take	VERB
absel-831	12	22	into	into	ADP
absel-831	12	23	consideration	consideration	NOUN
absel-831	12	24	.	.	PUNCT
absel-831	13	1	scholars	scholar	NOUN
absel-831	13	2	and	and	CCONJ
absel-831	13	3	researchers	researcher	NOUN
absel-831	13	4	of	of	ADP
absel-831	13	5	business	business	NOUN
absel-831	13	6	games	game	NOUN
absel-831	13	7	(	(	PUNCT
absel-831	13	8	keys	key	NOUN
absel-831	13	9	and	and	CCONJ
absel-831	13	10	biggs	biggs	PROPN
absel-831	13	11	,	,	PUNCT
absel-831	13	12	1990:71	1990:71	NUM
absel-831	13	13	)	)	PUNCT
absel-831	13	14	also	also	ADV
absel-831	13	15	believe	believe	VERB
absel-831	13	16	that	that	SCONJ
absel-831	13	17	an	an	DET
absel-831	13	18	important	important	ADJ
absel-831	13	19	part	part	NOUN
absel-831	13	20	of	of	ADP
absel-831	13	21	learning	learning	NOUN
absel-831	13	22	is	be	AUX
absel-831	13	23	the	the	DET
absel-831	13	24	result	result	NOUN
absel-831	13	25	of	of	ADP
absel-831	13	26	a	a	DET
absel-831	13	27	profound	profound	ADJ
absel-831	13	28	reflection	reflection	NOUN
absel-831	13	29	on	on	ADP
absel-831	13	30	the	the	DET
absel-831	13	31	part	part	NOUN
absel-831	13	32	of	of	ADP
absel-831	13	33	the	the	DET
absel-831	13	34	participants	participant	NOUN
absel-831	13	35	.	.	PUNCT
absel-831	14	1	it	it	PRON
absel-831	14	2	occurs	occur	VERB
absel-831	14	3	when	when	SCONJ
absel-831	14	4	conceptual	conceptual	ADJ
absel-831	14	5	models	model	NOUN
absel-831	14	6	that	that	PRON
absel-831	14	7	represent	represent	VERB
absel-831	14	8	the	the	DET
absel-831	14	9	simulated	simulate	VERB
absel-831	14	10	entrepreneurial	entrepreneurial	ADJ
absel-831	14	11	activities	activity	NOUN
absel-831	14	12	are	be	AUX
absel-831	14	13	compared	compare	VERB
absel-831	14	14	with	with	ADP
absel-831	14	15	the	the	DET
absel-831	14	16	results	result	NOUN
absel-831	14	17	of	of	ADP
absel-831	14	18	their	their	PRON
absel-831	14	19	experimentation	experimentation	NOUN
absel-831	14	20	.	.	PUNCT
absel-831	15	1	when	when	SCONJ
absel-831	15	2	the	the	DET
absel-831	15	3	cause	cause	NOUN
absel-831	15	4	and	and	CCONJ
absel-831	15	5	effect	effect	VERB
absel-831	15	6	relationships	relationship	NOUN
absel-831	15	7	are	be	AUX
absel-831	15	8	drawn	draw	VERB
absel-831	15	9	up	up	ADP
absel-831	15	10	.	.	PUNCT
absel-831	16	1	the	the	DET
absel-831	16	2	overall	overall	ADJ
absel-831	16	3	performance	performance	NOUN
absel-831	16	4	achieved	achieve	VERB
absel-831	16	5	in	in	ADP
absel-831	16	6	each	each	DET
absel-831	16	7	round	round	NOUN
absel-831	16	8	of	of	ADP
absel-831	16	9	the	the	DET
absel-831	16	10	game	game	NOUN
absel-831	16	11	is	be	AUX
absel-831	16	12	shown	show	VERB
absel-831	16	13	by	by	ADP
absel-831	16	14	the	the	DET
absel-831	16	15	sales	sale	NOUN
absel-831	16	16	and	and	CCONJ
absel-831	16	17	production	production	NOUN
absel-831	16	18	reports	report	NOUN
absel-831	16	19	and	and	CCONJ
absel-831	16	20	also	also	ADV
absel-831	16	21	by	by	ADP
absel-831	16	22	the	the	DET
absel-831	16	23	financial	financial	ADJ
absel-831	16	24	statements	statement	NOUN
absel-831	16	25	.	.	PUNCT
absel-831	17	1	real	real	ADJ
absel-831	17	2	company	company	NOUN
absel-831	17	3	managers	manager	NOUN
absel-831	17	4	as	as	ADV
absel-831	17	5	well	well	ADV
absel-831	17	6	as	as	ADP
absel-831	17	7	academic	academic	ADJ
absel-831	17	8	researchers	researcher	NOUN
absel-831	17	9	have	have	AUX
absel-831	17	10	been	be	AUX
absel-831	17	11	making	make	VERB
absel-831	17	12	efforts	effort	NOUN
absel-831	17	13	to	to	PART
absel-831	17	14	improve	improve	VERB
absel-831	17	15	and	and	CCONJ
absel-831	17	16	overcome	overcome	VERB
absel-831	17	17	the	the	DET
absel-831	17	18	shortcomings	shortcoming	NOUN
absel-831	17	19	of	of	ADP
absel-831	17	20	the	the	DET
absel-831	17	21	traditional	traditional	ADJ
absel-831	17	22	performance	performance	NOUN
absel-831	17	23	evaluation	evaluation	NOUN
absel-831	17	24	.	.	PUNCT
absel-831	18	1	while	while	SCONJ
absel-831	18	2	some	some	DET
absel-831	18	3	systems	system	NOUN
absel-831	18	4	highlight	highlight	VERB
absel-831	18	5	financial	financial	ADJ
absel-831	18	6	measures	measure	NOUN
absel-831	18	7	others	other	NOUN
absel-831	18	8	recommend	recommend	VERB
absel-831	18	9	operational	operational	ADJ
absel-831	18	10	ones	one	NOUN
absel-831	18	11	.	.	PUNCT
absel-831	19	1	included	include	VERB
absel-831	19	2	are	be	AUX
absel-831	19	3	the	the	DET
absel-831	19	4	level	level	NOUN
absel-831	19	5	of	of	ADP
absel-831	19	6	satisfaction	satisfaction	NOUN
absel-831	19	7	of	of	ADP
absel-831	19	8	internal	internal	ADJ
absel-831	19	9	and	and	CCONJ
absel-831	19	10	external	external	ADJ
absel-831	19	11	clients	client	NOUN
absel-831	19	12	,	,	PUNCT
absel-831	19	13	length	length	NOUN
absel-831	19	14	of	of	ADP
absel-831	19	15	process	process	NOUN
absel-831	19	16	cycles	cycle	NOUN
absel-831	19	17	and	and	CCONJ
absel-831	19	18	incidence	incidence	NOUN
absel-831	19	19	of	of	ADP
absel-831	19	20	deficiencies	deficiency	NOUN
absel-831	19	21	.	.	PUNCT
absel-831	20	1	"	"	PUNCT
absel-831	20	2	the	the	DET
absel-831	20	3	financial	financial	ADJ
absel-831	20	4	results	result	NOUN
absel-831	20	5	will	will	AUX
absel-831	20	6	take	take	VERB
absel-831	20	7	form	form	NOUN
absel-831	20	8	by	by	ADP
absel-831	20	9	themselves	themselves	PRON
absel-831	20	10	"	"	PUNCT
absel-831	20	11	(	(	PUNCT
absel-831	20	12	kaplan	kaplan	PROPN
absel-831	20	13	and	and	CCONJ
absel-831	20	14	norton	norton	PROPN
absel-831	20	15	,	,	PUNCT
absel-831	20	16	1992:71	1992:71	NUM
absel-831	20	17	)	)	PUNCT
absel-831	20	18	.	.	PUNCT
absel-831	21	1	managers	manager	NOUN
absel-831	21	2	and	and	CCONJ
absel-831	21	3	students	student	NOUN
absel-831	21	4	should	should	AUX
absel-831	21	5	not	not	PART
absel-831	21	6	be	be	AUX
absel-831	21	7	required	require	VERB
absel-831	21	8	to	to	PART
absel-831	21	9	choose	choose	VERB
absel-831	21	10	between	between	ADP
absel-831	21	11	financial	financial	ADJ
absel-831	21	12	or	or	CCONJ
absel-831	21	13	operational	operational	ADJ
absel-831	21	14	evaluations	evaluation	NOUN
absel-831	21	15	.	.	PUNCT
absel-831	22	1	this	this	DET
absel-831	22	2	approach	approach	NOUN
absel-831	22	3	will	will	AUX
absel-831	22	4	never	never	ADV
absel-831	22	5	provide	provide	VERB
absel-831	22	6	a	a	DET
absel-831	22	7	clear	clear	ADJ
absel-831	22	8	and	and	CCONJ
absel-831	22	9	comprehensive	comprehensive	ADJ
absel-831	22	10	picture	picture	NOUN
absel-831	22	11	of	of	ADP
absel-831	22	12	the	the	DET
absel-831	22	13	business	business	NOUN
absel-831	22	14	performance	performance	NOUN
absel-831	22	15	in	in	ADP
absel-831	22	16	its	its	PRON
absel-831	22	17	critical	critical	ADJ
absel-831	22	18	domains	domain	NOUN
absel-831	22	19	.	.	PUNCT
absel-831	23	1	a	a	DET
absel-831	23	2	more	more	ADV
absel-831	23	3	complete	complete	ADJ
absel-831	23	4	picture	picture	NOUN
absel-831	23	5	will	will	AUX
absel-831	23	6	become	become	VERB
absel-831	23	7	available	available	ADJ
absel-831	23	8	when	when	SCONJ
absel-831	23	9	assessment	assessment	NOUN
absel-831	23	10	incorporates	incorporate	VERB
absel-831	23	11	financial	financial	ADJ
absel-831	23	12	as	as	ADV
absel-831	23	13	well	well	ADV
absel-831	23	14	as	as	ADP
absel-831	23	15	operational	operational	ADJ
absel-831	23	16	measures	measure	NOUN
absel-831	23	17	.	.	PUNCT
absel-831	24	1	stakeholders	stakeholder	NOUN
absel-831	24	2	vs.	vs.	ADP
absel-831	24	3	stockholders	stockholder	NOUN
absel-831	24	4	for	for	ADP
absel-831	24	5	friedman	friedman	PROPN
absel-831	24	6	(	(	PUNCT
absel-831	24	7	university	university	PROPN
absel-831	24	8	of	of	ADP
absel-831	24	9	chicago	chicago	PROPN
absel-831	24	10	)	)	PUNCT
absel-831	24	11	and	and	CCONJ
absel-831	24	12	followers	follower	NOUN
absel-831	24	13	,	,	PUNCT
absel-831	24	14	profit	profit	NOUN
absel-831	24	15	is	be	AUX
absel-831	24	16	the	the	DET
absel-831	24	17	main	main	ADJ
absel-831	24	18	objective	objective	NOUN
absel-831	24	19	.	.	PUNCT
absel-831	25	1	"	"	PUNCT
absel-831	25	2	companies	company	NOUN
absel-831	25	3	are	be	AUX
absel-831	25	4	oriented	orient	VERB
absel-831	25	5	towards	towards	ADP
absel-831	25	6	a	a	DET
absel-831	25	7	maximization	maximization	NOUN
absel-831	25	8	of	of	ADP
absel-831	25	9	the	the	DET
absel-831	25	10	stockholders	stockholder	NOUN
absel-831	25	11	profits	profit	NOUN
absel-831	25	12	by	by	ADP
absel-831	25	13	means	mean	NOUN
absel-831	25	14	of	of	ADP
absel-831	25	15	resources	resource	NOUN
absel-831	25	16	cautiously	cautiously	ADV
absel-831	25	17	managed	manage	VERB
absel-831	25	18	in	in	ADP
absel-831	25	19	accordance	accordance	NOUN
absel-831	25	20	with	with	ADP
absel-831	25	21	the	the	DET
absel-831	25	22	current	current	ADJ
absel-831	25	23	law"(silbiger	law"(silbiger	ADP
absel-831	25	24	,	,	PUNCT
absel-831	25	25	1995:53	1995:53	NUM
absel-831	25	26	)	)	PUNCT
absel-831	25	27	.	.	PUNCT
absel-831	26	1	evaluation	evaluation	NOUN
absel-831	26	2	of	of	ADP
absel-831	26	3	a	a	DET
absel-831	26	4	company	company	NOUN
absel-831	26	5	however	however	ADV
absel-831	26	6	is	be	AUX
absel-831	26	7	not	not	PART
absel-831	26	8	restricted	restrict	VERB
absel-831	26	9	to	to	ADP
absel-831	26	10	the	the	DET
absel-831	26	11	numbers	number	NOUN
absel-831	26	12	.	.	PUNCT
absel-831	27	1	each	each	DET
absel-831	27	2	assessor	assessor	NOUN
absel-831	27	3	faces	face	VERB
absel-831	27	4	a	a	DET
absel-831	27	5	personal	personal	ADJ
absel-831	27	6	judgment	judgment	NOUN
absel-831	27	7	problem	problem	NOUN
absel-831	27	8	taking	take	VERB
absel-831	27	9	into	into	ADP
absel-831	27	10	account	account	NOUN
absel-831	27	11	past	past	NOUN
absel-831	27	12	experience	experience	NOUN
absel-831	27	13	and	and	CCONJ
absel-831	27	14	the	the	DET
absel-831	27	15	objectives	objective	NOUN
absel-831	27	16	of	of	ADP
absel-831	27	17	the	the	DET
absel-831	27	18	assessment	assessment	NOUN
absel-831	27	19	.	.	PUNCT
absel-831	28	1	for	for	ADP
absel-831	28	2	instance	instance	NOUN
absel-831	28	3	:	:	PUNCT
absel-831	28	4	the	the	DET
absel-831	28	5	accounting	accounting	NOUN
absel-831	28	6	value	value	NOUN
absel-831	28	7	of	of	ADP
absel-831	28	8	a	a	DET
absel-831	28	9	company	company	NOUN
absel-831	28	10	is	be	AUX
absel-831	28	11	obtained	obtain	VERB
absel-831	28	12	by	by	ADP
absel-831	28	13	adding	add	VERB
absel-831	28	14	the	the	DET
absel-831	28	15	purchase	purchase	NOUN
absel-831	28	16	cost	cost	NOUN
absel-831	28	17	of	of	ADP
absel-831	28	18	all	all	DET
absel-831	28	19	assets	asset	NOUN
absel-831	28	20	to	to	PART
absel-831	28	21	calculate	calculate	VERB
absel-831	28	22	the	the	DET
absel-831	28	23	net	net	ADJ
absel-831	28	24	worth	worth	NOUN
absel-831	28	25	;	;	PUNCT
absel-831	28	26	however	however	ADV
absel-831	28	27	the	the	DET
absel-831	28	28	economic	economic	ADJ
absel-831	28	29	value	value	NOUN
absel-831	28	30	is	be	AUX
absel-831	28	31	established	establish	VERB
absel-831	28	32	according	accord	VERB
absel-831	28	33	to	to	ADP
absel-831	28	34	the	the	DET
absel-831	28	35	potential	potential	NOUN
absel-831	28	36	of	of	ADP
absel-831	28	37	future	future	ADJ
absel-831	28	38	performance	performance	NOUN
absel-831	28	39	.	.	PUNCT
absel-831	29	1	included	include	VERB
absel-831	29	2	are	be	AUX
absel-831	29	3	such	such	ADJ
absel-831	29	4	considerations	consideration	NOUN
absel-831	29	5	as	as	ADP
absel-831	29	6	the	the	DET
absel-831	29	7	business	business	NOUN
absel-831	29	8	risk	risk	NOUN
absel-831	29	9	,	,	PUNCT
absel-831	29	10	financial	financial	ADJ
absel-831	29	11	risk	risk	NOUN
absel-831	29	12	and	and	CCONJ
absel-831	29	13	estimated	estimated	ADJ
absel-831	29	14	growth	growth	NOUN
absel-831	29	15	rate	rate	NOUN
absel-831	29	16	.	.	PUNCT
absel-831	30	1	other	other	ADJ
absel-831	30	2	factors	factor	NOUN
absel-831	30	3	may	may	AUX
absel-831	30	4	affect	affect	VERB
absel-831	30	5	company	company	NOUN
absel-831	30	6	value	value	NOUN
absel-831	30	7	:	:	PUNCT
absel-831	30	8	the	the	DET
absel-831	30	9	long	long	ADJ
absel-831	30	10	term	term	NOUN
absel-831	30	11	economic	economic	ADJ
absel-831	30	12	outlook	outlook	NOUN
absel-831	30	13	,	,	PUNCT
absel-831	30	14	the	the	DET
absel-831	30	15	amount	amount	NOUN
absel-831	30	16	and	and	CCONJ
absel-831	30	17	frequency	frequency	NOUN
absel-831	30	18	of	of	ADP
absel-831	30	19	dividend	dividend	NOUN
absel-831	30	20	payments	payment	NOUN
absel-831	30	21	,	,	PUNCT
absel-831	30	22	market	market	NOUN
absel-831	30	23	price	price	NOUN
absel-831	30	24	of	of	ADP
absel-831	30	25	the	the	DET
absel-831	30	26	share	share	NOUN
absel-831	30	27	,	,	PUNCT
absel-831	30	28	asset	asset	NOUN
absel-831	30	29	characteristics	characteristic	NOUN
absel-831	30	30	,	,	PUNCT
absel-831	30	31	the	the	DET
absel-831	30	32	nature	nature	NOUN
absel-831	30	33	of	of	ADP
absel-831	30	34	the	the	DET
absel-831	30	35	business	business	NOUN
absel-831	30	36	,	,	PUNCT
absel-831	30	37	history	history	NOUN
absel-831	30	38	of	of	ADP
absel-831	30	39	the	the	DET
absel-831	30	40	business	business	NOUN
absel-831	30	41	and	and	CCONJ
absel-831	30	42	the	the	DET
absel-831	30	43	intangible	intangible	ADJ
absel-831	30	44	assets	asset	NOUN
absel-831	30	45	,	,	PUNCT
absel-831	30	46	to	to	PART
absel-831	30	47	name	name	VERB
absel-831	30	48	a	a	DET
absel-831	30	49	few	few	ADJ
absel-831	30	50	.	.	PUNCT
absel-831	31	1	when	when	SCONJ
absel-831	31	2	attempting	attempt	VERB
absel-831	31	3	to	to	PART
absel-831	31	4	identify	identify	VERB
absel-831	31	5	the	the	DET
absel-831	31	6	important	important	ADJ
absel-831	31	7	performance	performance	NOUN
absel-831	31	8	measures	measure	NOUN
absel-831	31	9	,	,	PUNCT
absel-831	31	10	an	an	DET
absel-831	31	11	answer	answer	NOUN
absel-831	31	12	is	be	AUX
absel-831	31	13	not	not	PART
absel-831	31	14	easily	easily	ADV
absel-831	31	15	found	find	VERB
absel-831	31	16	because	because	SCONJ
absel-831	31	17	it	it	PRON
absel-831	31	18	depends	depend	VERB
absel-831	31	19	upon	upon	SCONJ
absel-831	31	20	how	how	SCONJ
absel-831	31	21	the	the	DET
absel-831	31	22	evaluation	evaluation	NOUN
absel-831	31	23	is	be	AUX
absel-831	31	24	being	be	AUX
absel-831	31	25	directed	direct	VERB
absel-831	31	26	.	.	PUNCT
absel-831	32	1	models	model	NOUN
absel-831	32	2	of	of	ADP
absel-831	32	3	financial	financial	ADJ
absel-831	32	4	evaluation	evaluation	NOUN
absel-831	32	5	the	the	DET
absel-831	32	6	figures	figure	NOUN
absel-831	32	7	shown	show	VERB
absel-831	32	8	in	in	ADP
absel-831	32	9	financial	financial	ADJ
absel-831	32	10	statements	statement	NOUN
absel-831	32	11	are	be	AUX
absel-831	32	12	of	of	ADP
absel-831	32	13	limited	limited	ADJ
absel-831	32	14	significance	significance	NOUN
absel-831	32	15	.	.	PUNCT
absel-831	33	1	the	the	DET
absel-831	33	2	true	true	ADJ
absel-831	33	3	picture	picture	NOUN
absel-831	33	4	may	may	AUX
absel-831	33	5	be	be	AUX
absel-831	33	6	obtained	obtain	VERB
absel-831	33	7	analyzing	analyze	VERB
absel-831	33	8	the	the	DET
absel-831	33	9	performance	performance	NOUN
absel-831	33	10	ratios	ratio	NOUN
absel-831	33	11	of	of	ADP
absel-831	33	12	the	the	DET
absel-831	33	13	results	result	NOUN
absel-831	33	14	of	of	ADP
absel-831	33	15	a	a	DET
absel-831	33	16	company	company	NOUN
absel-831	33	17	in	in	ADP
absel-831	33	18	comparison	comparison	NOUN
absel-831	33	19	with	with	ADP
absel-831	33	20	others	other	NOUN
absel-831	33	21	in	in	ADP
absel-831	33	22	the	the	DET
absel-831	33	23	same	same	ADJ
absel-831	33	24	economic	economic	ADJ
absel-831	33	25	sector	sector	NOUN
absel-831	33	26	.	.	PUNCT
absel-831	34	1	while	while	SCONJ
absel-831	34	2	small	small	ADJ
absel-831	34	3	margins	margin	NOUN
absel-831	34	4	and	and	CCONJ
absel-831	34	5	large	large	ADJ
absel-831	34	6	volumes	volume	NOUN
absel-831	34	7	are	be	AUX
absel-831	34	8	characteristic	characteristic	ADJ
absel-831	34	9	of	of	ADP
absel-831	34	10	some	some	DET
absel-831	34	11	sectors	sector	NOUN
absel-831	34	12	,	,	PUNCT
absel-831	34	13	others	other	NOUN
absel-831	34	14	operate	operate	VERB
absel-831	34	15	with	with	ADP
absel-831	34	16	large	large	ADJ
absel-831	34	17	margins	margin	NOUN
absel-831	34	18	and	and	CCONJ
absel-831	34	19	very	very	ADV
absel-831	34	20	limited	limited	ADJ
absel-831	34	21	volumes	volume	NOUN
absel-831	34	22	.	.	PUNCT
absel-831	35	1	the	the	DET
absel-831	35	2	use	use	NOUN
absel-831	35	3	of	of	ADP
absel-831	35	4	financial	financial	ADJ
absel-831	35	5	ratios	ratio	NOUN
absel-831	35	6	makes	make	VERB
absel-831	35	7	possible	possible	ADJ
absel-831	35	8	comparison	comparison	NOUN
absel-831	35	9	between	between	ADP
absel-831	35	10	companies	company	NOUN
absel-831	35	11	in	in	ADP
absel-831	35	12	the	the	DET
absel-831	35	13	same	same	ADJ
absel-831	35	14	sector	sector	NOUN
absel-831	35	15	and	and	CCONJ
absel-831	35	16	between	between	ADP
absel-831	35	17	current	current	ADJ
absel-831	35	18	and	and	CCONJ
absel-831	35	19	past	past	ADJ
absel-831	35	20	performance	performance	NOUN
absel-831	35	21	.	.	PUNCT
absel-831	36	1	sectorial	sectorial	ADJ
absel-831	36	2	multiples	multiple	NOUN
absel-831	36	3	dozens	dozen	NOUN
absel-831	36	4	of	of	ADP
absel-831	36	5	ratios	ratio	NOUN
absel-831	36	6	may	may	AUX
absel-831	36	7	be	be	AUX
absel-831	36	8	obtained	obtain	VERB
absel-831	36	9	from	from	ADP
absel-831	36	10	a	a	DET
absel-831	36	11	company	company	NOUN
absel-831	36	12	's	's	PART
absel-831	36	13	financial	financial	ADJ
absel-831	36	14	statements	statement	NOUN
absel-831	36	15	.	.	PUNCT
absel-831	37	1	such	such	ADJ
absel-831	37	2	performance	performance	NOUN
absel-831	37	3	indicators	indicator	NOUN
absel-831	37	4	generally	generally	ADV
absel-831	37	5	relate	relate	VERB
absel-831	37	6	to	to	ADP
absel-831	37	7	the	the	DET
absel-831	37	8	past	past	NOUN
absel-831	37	9	.	.	PUNCT
absel-831	38	1	a	a	DET
absel-831	38	2	review	review	NOUN
absel-831	38	3	of	of	ADP
absel-831	38	4	the	the	DET
absel-831	38	5	important	important	ADJ
absel-831	38	6	financial	financial	ADJ
absel-831	38	7	ratios	ratio	NOUN
absel-831	38	8	permits	permit	VERB
absel-831	38	9	an	an	DET
absel-831	38	10	overall	overall	ADJ
absel-831	38	11	evaluation	evaluation	NOUN
absel-831	38	12	of	of	ADP
absel-831	38	13	the	the	DET
absel-831	38	14	company	company	NOUN
absel-831	38	15	in	in	ADP
absel-831	38	16	addition	addition	NOUN
absel-831	38	17	to	to	ADP
absel-831	38	18	identifying	identify	VERB
absel-831	38	19	problem	problem	NOUN
absel-831	38	20	areas	area	NOUN
absel-831	38	21	(	(	PUNCT
absel-831	38	22	wheleen	wheleen	NOUN
absel-831	38	23	and	and	CCONJ
absel-831	38	24	hunger	hunger	NOUN
absel-831	38	25	,	,	PUNCT
absel-831	38	26	1986:30	1986:30	NUM
absel-831	38	27	-	-	SYM
absel-831	38	28	1	1	NUM
absel-831	38	29	)	)	PUNCT
absel-831	38	30	.	.	PUNCT
absel-831	39	1	most	most	ADJ
absel-831	39	2	ratios	ratio	NOUN
absel-831	39	3	come	come	VERB
absel-831	39	4	from	from	ADP
absel-831	39	5	a	a	DET
absel-831	39	6	basic	basic	ADJ
absel-831	39	7	set	set	NOUN
absel-831	39	8	of	of	ADP
absel-831	39	9	financial	financial	ADJ
absel-831	39	10	indicators	indicator	NOUN
absel-831	39	11	–	–	PUNCT
absel-831	39	12	sectorial	sectorial	ADJ
absel-831	39	13	multiples	multiple	NOUN
absel-831	39	14	–	–	PUNCT
absel-831	39	15	which	which	PRON
absel-831	39	16	may	may	AUX
absel-831	39	17	be	be	AUX
absel-831	39	18	grouped	group	VERB
absel-831	39	19	into	into	ADP
absel-831	39	20	4	4	NUM
absel-831	39	21	categories	category	NOUN
absel-831	39	22	liquidity	liquidity	NOUN
absel-831	39	23	ratios	ratio	NOUN
absel-831	39	24	–	–	PUNCT
absel-831	39	25	measure	measure	VERB
absel-831	39	26	the	the	DET
absel-831	39	27	organization	organization	NOUN
absel-831	39	28	's	's	PART
absel-831	39	29	ability	ability	NOUN
absel-831	39	30	to	to	PART
absel-831	39	31	meet	meet	VERB
absel-831	39	32	its	its	PRON
absel-831	39	33	financial	financial	ADJ
absel-831	39	34	commitments	commitment	NOUN
absel-831	39	35	.	.	PUNCT
absel-831	40	1	210	210	NUM
absel-831	40	2	developments	development	NOUN
absel-831	40	3	in	in	ADP
absel-831	40	4	business	business	NOUN
absel-831	40	5	simulation	simulation	NOUN
absel-831	40	6	and	and	CCONJ
absel-831	40	7	experiential	experiential	ADJ
absel-831	40	8	learning	learning	NOUN
absel-831	40	9	,	,	PUNCT
absel-831	40	10	volume	volume	NOUN
absel-831	40	11	28	28	NUM
absel-831	40	12	,	,	PUNCT
absel-831	40	13	2001	2001	NUM
absel-831	40	14	profitability	profitability	NOUN
absel-831	40	15	ratios	ratio	NOUN
absel-831	40	16	measure	measure	VERB
absel-831	40	17	the	the	DET
absel-831	40	18	organization	organization	NOUN
absel-831	40	19	's	's	PART
absel-831	40	20	degree	degree	NOUN
absel-831	40	21	of	of	ADP
absel-831	40	22	success	success	NOUN
absel-831	40	23	,	,	PUNCT
absel-831	40	24	with	with	ADP
absel-831	40	25	respect	respect	NOUN
absel-831	40	26	to	to	ADP
absel-831	40	27	achieving	achieve	VERB
absel-831	40	28	the	the	DET
absel-831	40	29	expected	expect	VERB
absel-831	40	30	profit	profit	NOUN
absel-831	40	31	.	.	PUNCT
absel-831	41	1	activity	activity	NOUN
absel-831	41	2	ratios	ratio	NOUN
absel-831	41	3	–	–	PUNCT
absel-831	41	4	measures	measure	VERB
absel-831	41	5	the	the	DET
absel-831	41	6	efficient	efficient	ADJ
absel-831	41	7	use	use	NOUN
absel-831	41	8	of	of	ADP
absel-831	41	9	the	the	DET
absel-831	41	10	organization	organization	NOUN
absel-831	41	11	's	's	PART
absel-831	41	12	resources	resource	NOUN
absel-831	41	13	.	.	PUNCT
absel-831	42	1	leverage	leverage	NOUN
absel-831	42	2	ratios	ratio	NOUN
absel-831	42	3	–	–	PUNCT
absel-831	42	4	measure	measure	VERB
absel-831	42	5	the	the	DET
absel-831	42	6	contribution	contribution	NOUN
absel-831	42	7	of	of	ADP
absel-831	42	8	financing	financing	NOUN
absel-831	42	9	by	by	ADP
absel-831	42	10	the	the	DET
absel-831	42	11	owners	owner	NOUN
absel-831	42	12	in	in	ADP
absel-831	42	13	comparison	comparison	NOUN
absel-831	42	14	to	to	ADP
absel-831	42	15	that	that	PRON
absel-831	42	16	by	by	ADP
absel-831	42	17	the	the	DET
absel-831	42	18	creditors	creditor	NOUN
absel-831	42	19	.	.	PUNCT
absel-831	43	1	in	in	ADP
absel-831	43	2	spite	spite	NOUN
absel-831	43	3	of	of	ADP
absel-831	43	4	the	the	DET
absel-831	43	5	severe	severe	ADJ
absel-831	43	6	limitations	limitation	NOUN
absel-831	43	7	,	,	PUNCT
absel-831	43	8	magazines	magazine	NOUN
absel-831	43	9	such	such	ADJ
absel-831	43	10	as	as	ADP
absel-831	43	11	forbes	forbes	PROPN
absel-831	43	12	,	,	PUNCT
absel-831	43	13	business	business	NOUN
absel-831	43	14	week	week	NOUN
absel-831	43	15	,	,	PUNCT
absel-831	43	16	the	the	DET
absel-831	43	17	economist	economist	NOUN
absel-831	43	18	,	,	PUNCT
absel-831	43	19	fortune	fortune	NOUN
absel-831	43	20	and	and	CCONJ
absel-831	43	21	"	"	PUNCT
absel-831	43	22	exame	exame	PROPN
absel-831	43	23	:	:	PUNCT
absel-831	43	24	maiores	maiore	NOUN
absel-831	43	25	e	e	PROPN
absel-831	43	26	melhores	melhores	PROPN
absel-831	43	27	"	"	PUNCT
absel-831	43	28	(	(	PUNCT
absel-831	43	29	brazil	brazil	PROPN
absel-831	43	30	)	)	PUNCT
absel-831	43	31	,	,	PUNCT
absel-831	43	32	have	have	AUX
absel-831	43	33	developed	develop	VERB
absel-831	43	34	analyses	analysis	NOUN
absel-831	43	35	based	base	VERB
absel-831	43	36	upon	upon	SCONJ
absel-831	43	37	traditional	traditional	ADJ
absel-831	43	38	financial	financial	ADJ
absel-831	43	39	ratios	ratio	NOUN
absel-831	43	40	in	in	ADP
absel-831	43	41	order	order	NOUN
absel-831	43	42	to	to	PART
absel-831	43	43	rank	rank	VERB
absel-831	43	44	companies	company	NOUN
absel-831	43	45	in	in	ADP
absel-831	43	46	accordance	accordance	NOUN
absel-831	43	47	with	with	ADP
absel-831	43	48	sectorial	sectorial	ADJ
absel-831	43	49	multiples	multiple	NOUN
absel-831	43	50	,	,	PUNCT
absel-831	43	51	rewarding	reward	VERB
absel-831	43	52	those	those	PRON
absel-831	43	53	with	with	ADP
absel-831	43	54	outstanding	outstanding	ADJ
absel-831	43	55	performances	performance	NOUN
absel-831	43	56	in	in	ADP
absel-831	43	57	each	each	DET
absel-831	43	58	sector	sector	NOUN
absel-831	43	59	.	.	PUNCT
absel-831	44	1	discounted	discount	VERB
absel-831	44	2	cash	cash	NOUN
absel-831	44	3	flow	flow	NOUN
absel-831	44	4	only	only	ADV
absel-831	44	5	a	a	DET
absel-831	44	6	short	short	ADJ
absel-831	44	7	time	time	NOUN
absel-831	44	8	ago	ago	ADV
absel-831	44	9	,	,	PUNCT
absel-831	44	10	the	the	DET
absel-831	44	11	value	value	NOUN
absel-831	44	12	of	of	ADP
absel-831	44	13	a	a	DET
absel-831	44	14	company	company	NOUN
absel-831	44	15	used	use	VERB
absel-831	44	16	to	to	PART
absel-831	44	17	be	be	AUX
absel-831	44	18	calculated	calculate	VERB
absel-831	44	19	by	by	ADP
absel-831	44	20	evaluating	evaluate	VERB
absel-831	44	21	it	it	PRON
absel-831	44	22	's	be	AUX
absel-831	44	23	operational	operational	ADJ
absel-831	44	24	assets	asset	NOUN
absel-831	44	25	–	–	PUNCT
absel-831	44	26	an	an	DET
absel-831	44	27	existing	exist	VERB
absel-831	44	28	business	business	NOUN
absel-831	44	29	,	,	PUNCT
absel-831	44	30	a	a	DET
absel-831	44	31	factory	factory	NOUN
absel-831	44	32	,	,	PUNCT
absel-831	44	33	a	a	DET
absel-831	44	34	production	production	NOUN
absel-831	44	35	line	line	NOUN
absel-831	44	36	or	or	CCONJ
absel-831	44	37	its	its	PRON
absel-831	44	38	position	position	NOUN
absel-831	44	39	in	in	ADP
absel-831	44	40	a	a	DET
absel-831	44	41	given	give	VERB
absel-831	44	42	market	market	NOUN
absel-831	44	43	.	.	PUNCT
absel-831	45	1	the	the	DET
absel-831	45	2	traditional	traditional	ADJ
absel-831	45	3	method	method	NOUN
absel-831	45	4	then	then	ADV
absel-831	45	5	was	be	AUX
absel-831	45	6	the	the	DET
absel-831	45	7	discounted	discount	VERB
absel-831	45	8	cash	cash	NOUN
absel-831	45	9	flow	flow	NOUN
absel-831	45	10	–	–	PUNCT
absel-831	45	11	dcf	dcf	X
absel-831	45	12	still	still	ADV
absel-831	45	13	in	in	ADP
absel-831	45	14	use	use	NOUN
absel-831	45	15	.	.	PUNCT
absel-831	46	1	however	however	ADV
absel-831	46	2	,	,	PUNCT
absel-831	46	3	the	the	DET
absel-831	46	4	version	version	NOUN
absel-831	46	5	of	of	ADP
absel-831	46	6	the	the	DET
absel-831	46	7	dcf	dcf	NOUN
absel-831	46	8	that	that	PRON
absel-831	46	9	has	have	AUX
absel-831	46	10	been	be	AUX
absel-831	46	11	accepted	accept	VERB
absel-831	46	12	as	as	ADP
absel-831	46	13	a	a	DET
absel-831	46	14	standard	standard	NOUN
absel-831	46	15	in	in	ADP
absel-831	46	16	the	the	DET
absel-831	46	17	last	last	ADJ
absel-831	46	18	twenty	twenty	NUM
absel-831	46	19	years	year	NOUN
absel-831	46	20	–	–	PUNCT
absel-831	46	21	and	and	CCONJ
absel-831	46	22	uses	use	VERB
absel-831	46	23	the	the	DET
absel-831	46	24	weighted	weighted	ADJ
absel-831	46	25	average	average	ADJ
absel-831	46	26	cost	cost	NOUN
absel-831	46	27	of	of	ADP
absel-831	46	28	capital	capital	NOUN
absel-831	46	29	–	–	PUNCT
absel-831	46	30	wacc	wacc	PROPN
absel-831	46	31	as	as	ADP
absel-831	46	32	a	a	DET
absel-831	46	33	discount	discount	NOUN
absel-831	46	34	factor	factor	NOUN
absel-831	46	35	is	be	AUX
absel-831	46	36	considered	consider	VERB
absel-831	46	37	obsolete	obsolete	ADJ
absel-831	46	38	(	(	PUNCT
absel-831	46	39	luehrman	luehrman	NOUN
absel-831	46	40	,	,	PUNCT
absel-831	46	41	1999:3	1999:3	NUM
absel-831	46	42	)	)	PUNCT
absel-831	46	43	.	.	PUNCT
absel-831	47	1	notwithstanding	notwithstanding	ADP
absel-831	47	2	,	,	PUNCT
absel-831	47	3	business	business	NOUN
absel-831	47	4	schools	school	NOUN
absel-831	47	5	and	and	CCONJ
absel-831	47	6	textbooks	textbook	NOUN
absel-831	47	7	continue	continue	VERB
absel-831	47	8	to	to	PART
absel-831	47	9	propose	propose	VERB
absel-831	47	10	the	the	DET
absel-831	47	11	wacc	wacc	PROPN
absel-831	47	12	simply	simply	ADV
absel-831	47	13	for	for	ADP
absel-831	47	14	the	the	DET
absel-831	47	15	sake	sake	NOUN
absel-831	47	16	of	of	ADP
absel-831	47	17	tradition	tradition	NOUN
absel-831	47	18	and	and	CCONJ
absel-831	47	19	not	not	PART
absel-831	47	20	because	because	SCONJ
absel-831	47	21	of	of	ADP
absel-831	47	22	better	well	ADJ
absel-831	47	23	results	result	NOUN
absel-831	47	24	.	.	PUNCT
absel-831	48	1	furthermore	furthermore	ADV
absel-831	48	2	,	,	PUNCT
absel-831	48	3	alternative	alternative	ADJ
absel-831	48	4	methods	method	NOUN
absel-831	48	5	such	such	DET
absel-831	48	6	the	the	DET
absel-831	48	7	adjusted	adjust	VERB
absel-831	48	8	present	present	ADJ
absel-831	48	9	value	value	NOUN
absel-831	48	10	have	have	AUX
absel-831	48	11	been	be	AUX
absel-831	48	12	devised	devise	VERB
absel-831	48	13	to	to	PART
absel-831	48	14	assess	assess	VERB
absel-831	48	15	operations	operation	NOUN
absel-831	48	16	or	or	CCONJ
absel-831	48	17	assets	asset	NOUN
absel-831	48	18	in	in	ADP
absel-831	48	19	the	the	DET
absel-831	48	20	state	state	NOUN
absel-831	48	21	in	in	ADP
absel-831	48	22	which	which	PRON
absel-831	48	23	they	they	PRON
absel-831	48	24	are	be	AUX
absel-831	48	25	found	find	VERB
absel-831	48	26	.	.	PUNCT
absel-831	49	1	the	the	DET
absel-831	49	2	apv	apv	PROPN
absel-831	49	3	method	method	NOUN
absel-831	49	4	may	may	AUX
absel-831	49	5	be	be	AUX
absel-831	49	6	useful	useful	ADJ
absel-831	49	7	for	for	ADP
absel-831	49	8	managerial	managerial	ADJ
absel-831	49	9	analysis	analysis	NOUN
absel-831	49	10	of	of	ADP
absel-831	49	11	an	an	DET
absel-831	49	12	asset	asset	NOUN
absel-831	49	13	,	,	PUNCT
absel-831	49	14	and	and	CCONJ
absel-831	49	15	also	also	ADV
absel-831	49	16	to	to	PART
absel-831	49	17	identify	identify	VERB
absel-831	49	18	the	the	DET
absel-831	49	19	sources	source	NOUN
absel-831	49	20	of	of	ADP
absel-831	49	21	value	value	NOUN
absel-831	49	22	.	.	PUNCT
absel-831	50	1	all	all	DET
absel-831	50	2	methods	method	NOUN
absel-831	50	3	of	of	ADP
absel-831	50	4	discounted	discount	VERB
absel-831	50	5	cash	cash	NOUN
absel-831	50	6	flow	flow	NOUN
absel-831	50	7	operate	operate	VERB
absel-831	50	8	with	with	ADP
absel-831	50	9	the	the	DET
absel-831	50	10	forecast	forecast	NOUN
absel-831	50	11	of	of	ADP
absel-831	50	12	future	future	ADJ
absel-831	50	13	cash	cash	NOUN
absel-831	50	14	flow	flow	NOUN
absel-831	50	15	,	,	PUNCT
absel-831	50	16	discounted	discount	VERB
absel-831	50	17	to	to	ADP
absel-831	50	18	a	a	DET
absel-831	50	19	present	present	ADJ
absel-831	50	20	value	value	NOUN
absel-831	50	21	by	by	ADP
absel-831	50	22	rates	rate	NOUN
absel-831	50	23	that	that	PRON
absel-831	50	24	reflect	reflect	VERB
absel-831	50	25	the	the	DET
absel-831	50	26	associated	associated	ADJ
absel-831	50	27	risks	risk	NOUN
absel-831	50	28	.	.	PUNCT
absel-831	51	1	in	in	ADP
absel-831	51	2	this	this	DET
absel-831	51	3	way	way	NOUN
absel-831	51	4	each	each	DET
absel-831	51	5	financial	financial	ADJ
absel-831	51	6	maneuver	maneuver	NOUN
absel-831	51	7	is	be	AUX
absel-831	51	8	analyzed	analyze	VERB
absel-831	51	9	separately	separately	ADV
absel-831	51	10	,	,	PUNCT
absel-831	51	11	accruing	accrue	VERB
absel-831	51	12	the	the	DET
absel-831	51	13	value	value	NOUN
absel-831	51	14	of	of	ADP
absel-831	51	15	each	each	PRON
absel-831	51	16	to	to	ADP
absel-831	51	17	the	the	DET
absel-831	51	18	business	business	NOUN
absel-831	51	19	as	as	ADP
absel-831	51	20	a	a	DET
absel-831	51	21	whole.(luehrman	whole.(luehrman	NOUN
absel-831	51	22	,	,	PUNCT
absel-831	51	23	1997:3	1997:3	NUM
absel-831	51	24	)	)	PUNCT
absel-831	51	25	.	.	PUNCT
absel-831	52	1	option	option	NOUN
absel-831	52	2	pricing	price	VERB
absel-831	52	3	the	the	DET
absel-831	52	4	decision	decision	NOUN
absel-831	52	5	to	to	PART
absel-831	52	6	make	make	VERB
absel-831	52	7	research	research	NOUN
absel-831	52	8	and	and	CCONJ
absel-831	52	9	development	development	NOUN
absel-831	52	10	investments	investment	NOUN
absel-831	52	11	may	may	AUX
absel-831	52	12	imply	imply	VERB
absel-831	52	13	two	two	NUM
absel-831	52	14	different	different	ADJ
absel-831	52	15	aspects	aspect	NOUN
absel-831	52	16	:	:	PUNCT
absel-831	52	17	how	how	SCONJ
absel-831	52	18	much	much	ADJ
absel-831	52	19	will	will	AUX
absel-831	52	20	be	be	AUX
absel-831	52	21	invested	invest	VERB
absel-831	52	22	or	or	CCONJ
absel-831	52	23	what	what	PRON
absel-831	52	24	kind	kind	NOUN
absel-831	52	25	of	of	ADP
absel-831	52	26	expense	expense	NOUN
absel-831	52	27	will	will	AUX
absel-831	52	28	be	be	AUX
absel-831	52	29	made	make	VERB
absel-831	52	30	.	.	PUNCT
absel-831	53	1	whatever	whatever	DET
absel-831	53	2	the	the	DET
absel-831	53	3	final	final	ADJ
absel-831	53	4	decision	decision	NOUN
absel-831	53	5	,	,	PUNCT
absel-831	53	6	it	it	PRON
absel-831	53	7	is	be	AUX
absel-831	53	8	the	the	DET
absel-831	53	9	opportunities	opportunity	NOUN
absel-831	53	10	that	that	PRON
absel-831	53	11	are	be	AUX
absel-831	53	12	being	be	AUX
absel-831	53	13	assessed	assess	VERB
absel-831	53	14	.	.	PUNCT
absel-831	54	1	when	when	SCONJ
absel-831	54	2	such	such	DET
absel-831	54	3	an	an	DET
absel-831	54	4	investment	investment	NOUN
absel-831	54	5	is	be	AUX
absel-831	54	6	undertaken	undertake	VERB
absel-831	54	7	,	,	PUNCT
absel-831	54	8	immediate	immediate	ADJ
absel-831	54	9	operational	operational	ADJ
absel-831	54	10	cash	cash	NOUN
absel-831	54	11	flow	flow	NOUN
absel-831	54	12	is	be	AUX
absel-831	54	13	not	not	PART
absel-831	54	14	generated	generate	VERB
absel-831	54	15	,	,	PUNCT
absel-831	54	16	but	but	CCONJ
absel-831	54	17	with	with	ADP
absel-831	54	18	some	some	DET
absel-831	54	19	luck	luck	NOUN
absel-831	54	20	,	,	PUNCT
absel-831	54	21	there	there	PRON
absel-831	54	22	will	will	AUX
absel-831	54	23	be	be	AUX
absel-831	54	24	an	an	DET
absel-831	54	25	opportunity	opportunity	NOUN
absel-831	54	26	to	to	PART
absel-831	54	27	invest	invest	VERB
absel-831	54	28	again	again	ADV
absel-831	54	29	in	in	ADP
absel-831	54	30	the	the	DET
absel-831	54	31	future	future	NOUN
absel-831	54	32	.	.	PUNCT
absel-831	55	1	the	the	DET
absel-831	55	2	same	same	ADJ
absel-831	55	3	thing	thing	NOUN
absel-831	55	4	may	may	AUX
absel-831	55	5	be	be	AUX
absel-831	55	6	observed	observe	VERB
absel-831	55	7	with	with	ADP
absel-831	55	8	various	various	ADJ
absel-831	55	9	types	type	NOUN
absel-831	55	10	of	of	ADP
absel-831	55	11	expenses	expense	NOUN
absel-831	55	12	in	in	ADP
absel-831	55	13	marketing	marketing	NOUN
absel-831	55	14	.	.	PUNCT
absel-831	56	1	when	when	SCONJ
absel-831	56	2	an	an	DET
absel-831	56	3	investment	investment	NOUN
absel-831	56	4	is	be	AUX
absel-831	56	5	made	make	VERB
absel-831	56	6	to	to	PART
absel-831	56	7	create	create	VERB
absel-831	56	8	a	a	DET
absel-831	56	9	new	new	ADJ
absel-831	56	10	brand	brand	NOUN
absel-831	56	11	or	or	CCONJ
absel-831	56	12	to	to	PART
absel-831	56	13	strengthen	strengthen	VERB
absel-831	56	14	an	an	DET
absel-831	56	15	existing	exist	VERB
absel-831	56	16	one	one	NUM
absel-831	56	17	,	,	PUNCT
absel-831	56	18	a	a	DET
absel-831	56	19	certain	certain	ADJ
absel-831	56	20	result	result	NOUN
absel-831	56	21	is	be	AUX
absel-831	56	22	produced	produce	VERB
absel-831	56	23	,	,	PUNCT
absel-831	56	24	however	however	ADV
absel-831	56	25	not	not	PART
absel-831	56	26	immediately	immediately	ADV
absel-831	56	27	.	.	PUNCT
absel-831	57	1	companies	company	NOUN
absel-831	57	2	with	with	ADP
absel-831	57	3	new	new	ADJ
absel-831	57	4	technologies	technology	NOUN
absel-831	57	5	,	,	PUNCT
absel-831	57	6	ideas	idea	NOUN
absel-831	57	7	for	for	ADP
absel-831	57	8	product	product	NOUN
absel-831	57	9	development	development	NOUN
absel-831	57	10	and	and	CCONJ
absel-831	57	11	positions	position	NOUN
absel-831	57	12	to	to	PART
absel-831	57	13	be	be	AUX
absel-831	57	14	defended	defend	VERB
absel-831	57	15	in	in	ADP
absel-831	57	16	fast	fast	ADJ
absel-831	57	17	growing	grow	VERB
absel-831	57	18	markets	market	NOUN
absel-831	57	19	,	,	PUNCT
absel-831	57	20	hold	hold	VERB
absel-831	57	21	valuable	valuable	ADJ
absel-831	57	22	opportunities	opportunity	NOUN
absel-831	57	23	.	.	PUNCT
absel-831	58	1	for	for	ADP
absel-831	58	2	some	some	PRON
absel-831	58	3	,	,	PUNCT
absel-831	58	4	opportunities	opportunity	NOUN
absel-831	58	5	are	be	AUX
absel-831	58	6	the	the	DET
absel-831	58	7	most	most	ADV
absel-831	58	8	valuable	valuable	ADJ
absel-831	58	9	thing	thing	NOUN
absel-831	58	10	they	they	PRON
absel-831	58	11	have	have	VERB
absel-831	58	12	.	.	PUNCT
absel-831	59	1	a	a	DET
absel-831	59	2	frequent	frequent	ADJ
absel-831	59	3	approach	approach	NOUN
absel-831	59	4	to	to	PART
absel-831	59	5	formally	formally	ADV
absel-831	59	6	assess	assess	VERB
absel-831	59	7	opportunities	opportunity	NOUN
absel-831	59	8	is	be	AUX
absel-831	59	9	to	to	PART
absel-831	59	10	wait	wait	VERB
absel-831	59	11	until	until	SCONJ
absel-831	59	12	they	they	PRON
absel-831	59	13	mature	mature	VERB
absel-831	59	14	,	,	PUNCT
absel-831	59	15	until	until	SCONJ
absel-831	59	16	the	the	DET
absel-831	59	17	decision	decision	NOUN
absel-831	59	18	to	to	PART
absel-831	59	19	invest	invest	VERB
absel-831	59	20	can	can	AUX
absel-831	59	21	not	not	PART
absel-831	59	22	be	be	AUX
absel-831	59	23	further	far	ADV
absel-831	59	24	delayed	delay	VERB
absel-831	59	25	.	.	PUNCT
absel-831	60	1	in	in	ADP
absel-831	60	2	financial	financial	ADJ
absel-831	60	3	terms	term	NOUN
absel-831	60	4	,	,	PUNCT
absel-831	60	5	an	an	DET
absel-831	60	6	opportunity	opportunity	NOUN
absel-831	60	7	is	be	AUX
absel-831	60	8	similar	similar	ADJ
absel-831	60	9	to	to	ADP
absel-831	60	10	an	an	DET
absel-831	60	11	option	option	NOUN
absel-831	60	12	.	.	PUNCT
absel-831	61	1	"	"	PUNCT
absel-831	61	2	if	if	SCONJ
absel-831	61	3	research	research	NOUN
absel-831	61	4	and	and	CCONJ
absel-831	61	5	development	development	NOUN
absel-831	61	6	proves	prove	VERB
absel-831	61	7	that	that	SCONJ
absel-831	61	8	the	the	DET
absel-831	61	9	idea	idea	NOUN
absel-831	61	10	is	be	AUX
absel-831	61	11	sound	sound	ADJ
absel-831	61	12	,	,	PUNCT
absel-831	61	13	we	we	PRON
absel-831	61	14	will	will	AUX
absel-831	61	15	invest	invest	VERB
absel-831	61	16	"	"	PUNCT
absel-831	61	17	.	.	PUNCT
absel-831	62	1	an	an	DET
absel-831	62	2	option	option	NOUN
absel-831	62	3	is	be	AUX
absel-831	62	4	a	a	DET
absel-831	62	5	right	right	NOUN
absel-831	62	6	,	,	PUNCT
absel-831	62	7	not	not	PART
absel-831	62	8	a	a	DET
absel-831	62	9	commitment	commitment	NOUN
absel-831	62	10	to	to	PART
absel-831	62	11	exercise	exercise	VERB
absel-831	62	12	a	a	DET
absel-831	62	13	purchase	purchase	NOUN
absel-831	62	14	or	or	CCONJ
absel-831	62	15	a	a	DET
absel-831	62	16	sale	sale	NOUN
absel-831	62	17	at	at	ADP
absel-831	62	18	a	a	DET
absel-831	62	19	fixed	fix	VERB
absel-831	62	20	price	price	NOUN
absel-831	62	21	,	,	PUNCT
absel-831	62	22	today	today	NOUN
absel-831	62	23	or	or	CCONJ
absel-831	62	24	up	up	ADP
absel-831	62	25	to	to	ADP
absel-831	62	26	a	a	DET
absel-831	62	27	given	give	VERB
absel-831	62	28	date	date	NOUN
absel-831	62	29	in	in	ADP
absel-831	62	30	the	the	DET
absel-831	62	31	future	future	NOUN
absel-831	62	32	.	.	PUNCT
absel-831	63	1	(	(	PUNCT
absel-831	63	2	luehrman	luehrman	NOUN
absel-831	63	3	,	,	PUNCT
absel-831	63	4	1997:136	1997:136	NUM
absel-831	63	5	-	-	PUNCT
absel-831	63	6	8)	8)	NUM
absel-831	63	7	.	.	PUNCT
absel-831	64	1	so	so	ADV
absel-831	64	2	an	an	DET
absel-831	64	3	option	option	NOUN
absel-831	64	4	to	to	PART
absel-831	64	5	buy	buy	VERB
absel-831	64	6	in	in	ADP
absel-831	64	7	the	the	DET
absel-831	64	8	stock	stock	NOUN
absel-831	64	9	market	market	NOUN
absel-831	64	10	may	may	AUX
absel-831	64	11	insure	insure	VERB
absel-831	64	12	the	the	DET
absel-831	64	13	holder	holder	NOUN
absel-831	64	14	the	the	DET
absel-831	64	15	right	right	NOUN
absel-831	64	16	to	to	PART
absel-831	64	17	buy	buy	VERB
absel-831	64	18	the	the	DET
absel-831	64	19	share	share	NOUN
absel-831	64	20	at	at	ADP
absel-831	64	21	$	$	SYM
absel-831	64	22	10	10	NUM
absel-831	64	23	anytime	anytime	NOUN
absel-831	64	24	during	during	ADP
absel-831	64	25	a	a	DET
absel-831	64	26	year	year	NOUN
absel-831	64	27	.	.	PUNCT
absel-831	65	1	if	if	SCONJ
absel-831	65	2	the	the	DET
absel-831	65	3	share	share	NOUN
absel-831	65	4	is	be	AUX
absel-831	65	5	worth	worth	ADJ
absel-831	65	6	$	$	SYM
absel-831	65	7	11	11	NUM
absel-831	65	8	,	,	PUNCT
absel-831	65	9	there	there	PRON
absel-831	65	10	will	will	AUX
absel-831	65	11	be	be	AUX
absel-831	65	12	a	a	DET
absel-831	65	13	clear	clear	ADJ
absel-831	65	14	valorization	valorization	NOUN
absel-831	65	15	of	of	ADP
absel-831	65	16	the	the	DET
absel-831	65	17	option	option	NOUN
absel-831	65	18	.	.	PUNCT
absel-831	66	1	if	if	SCONJ
absel-831	66	2	the	the	DET
absel-831	66	3	value	value	NOUN
absel-831	66	4	is	be	AUX
absel-831	66	5	$	$	SYM
absel-831	66	6	9	9	NUM
absel-831	66	7	,	,	PUNCT
absel-831	66	8	the	the	DET
absel-831	66	9	option	option	NOUN
absel-831	66	10	still	still	ADV
absel-831	66	11	is	be	AUX
absel-831	66	12	valorized	valorize	VERB
absel-831	66	13	because	because	SCONJ
absel-831	66	14	the	the	DET
absel-831	66	15	expiration	expiration	NOUN
absel-831	66	16	of	of	ADP
absel-831	66	17	the	the	DET
absel-831	66	18	option	option	NOUN
absel-831	66	19	ends	end	VERB
absel-831	66	20	only	only	ADV
absel-831	66	21	after	after	ADP
absel-831	66	22	a	a	DET
absel-831	66	23	year	year	NOUN
absel-831	66	24	,	,	PUNCT
absel-831	66	25	and	and	CCONJ
absel-831	66	26	if	if	SCONJ
absel-831	66	27	the	the	DET
absel-831	66	28	price	price	NOUN
absel-831	66	29	of	of	ADP
absel-831	66	30	the	the	DET
absel-831	66	31	share	share	NOUN
absel-831	66	32	should	should	AUX
absel-831	66	33	go	go	VERB
absel-831	66	34	up	up	ADP
absel-831	66	35	in	in	ADP
absel-831	66	36	the	the	DET
absel-831	66	37	next	next	ADJ
absel-831	66	38	months	month	NOUN
absel-831	66	39	,	,	PUNCT
absel-831	66	40	it	it	PRON
absel-831	66	41	still	still	ADV
absel-831	66	42	may	may	AUX
absel-831	66	43	surpass	surpass	VERB
absel-831	66	44	$	$	SYM
absel-831	66	45	10	10	NUM
absel-831	66	46	,	,	PUNCT
absel-831	66	47	before	before	SCONJ
absel-831	66	48	the	the	DET
absel-831	66	49	year	year	NOUN
absel-831	66	50	is	be	AUX
absel-831	66	51	over	over	ADV
absel-831	66	52	.	.	PUNCT
absel-831	67	1	the	the	DET
absel-831	67	2	opportunities	opportunity	NOUN
absel-831	67	3	that	that	PRON
absel-831	67	4	arise	arise	VERB
absel-831	67	5	in	in	ADP
absel-831	67	6	organizations	organization	NOUN
absel-831	67	7	have	have	VERB
absel-831	67	8	the	the	DET
absel-831	67	9	same	same	ADJ
absel-831	67	10	characteristics	characteristic	NOUN
absel-831	67	11	as	as	ADP
absel-831	67	12	options	option	NOUN
absel-831	67	13	.	.	PUNCT
absel-831	68	1	"	"	PUNCT
absel-831	68	2	if	if	SCONJ
absel-831	68	3	r&d	r&d	NOUN
absel-831	68	4	demonstrates	demonstrate	VERB
absel-831	68	5	that	that	SCONJ
absel-831	68	6	the	the	DET
absel-831	68	7	investment	investment	NOUN
absel-831	68	8	is	be	AUX
absel-831	68	9	sound	sound	ADJ
absel-831	68	10	"	"	PUNCT
absel-831	68	11	,	,	PUNCT
absel-831	68	12	is	be	AUX
absel-831	68	13	the	the	DET
absel-831	68	14	analogous	analogous	ADJ
absel-831	68	15	to	to	PART
absel-831	68	16	"	"	PUNCT
absel-831	68	17	if	if	SCONJ
absel-831	68	18	the	the	DET
absel-831	68	19	price	price	NOUN
absel-831	68	20	of	of	ADP
absel-831	68	21	the	the	DET
absel-831	68	22	stock	stock	NOUN
absel-831	68	23	goes	go	VERB
absel-831	68	24	up	up	ADP
absel-831	68	25	in	in	ADP
absel-831	68	26	the	the	DET
absel-831	68	27	next	next	ADJ
absel-831	68	28	months	month	NOUN
absel-831	68	29	"	"	PUNCT
absel-831	68	30	.	.	PUNCT
absel-831	69	1	the	the	DET
absel-831	69	2	potential	potential	ADJ
absel-831	69	3	investment	investment	NOUN
absel-831	69	4	to	to	PART
absel-831	69	5	be	be	AUX
absel-831	69	6	made	make	VERB
absel-831	69	7	corresponds	correspond	NOUN
absel-831	69	8	to	to	ADP
absel-831	69	9	the	the	DET
absel-831	69	10	exercise	exercise	NOUN
absel-831	69	11	of	of	ADP
absel-831	69	12	purchasing	purchase	VERB
absel-831	69	13	an	an	DET
absel-831	69	14	option	option	NOUN
absel-831	69	15	.	.	PUNCT
absel-831	70	1	the	the	DET
absel-831	70	2	uncertainty	uncertainty	NOUN
absel-831	70	3	about	about	ADP
absel-831	70	4	the	the	DET
absel-831	70	5	future	future	ADJ
absel-831	70	6	value	value	NOUN
absel-831	70	7	of	of	ADP
absel-831	70	8	the	the	DET
absel-831	70	9	operational	operational	ADJ
absel-831	70	10	assets	asset	NOUN
absel-831	70	11	is	be	AUX
absel-831	70	12	portrayed	portray	VERB
absel-831	70	13	by	by	ADP
absel-831	70	14	means	mean	NOUN
absel-831	70	15	of	of	ADP
absel-831	70	16	the	the	DET
absel-831	70	17	variance	variance	NOUN
absel-831	70	18	of	of	ADP
absel-831	70	19	the	the	DET
absel-831	70	20	returns	return	NOUN
absel-831	70	21	on	on	ADP
absel-831	70	22	the	the	DET
absel-831	70	23	assets	asset	NOUN
absel-831	70	24	:	:	PUNCT
absel-831	70	25	that	that	PRON
absel-831	70	26	is	be	AUX
absel-831	70	27	to	to	PART
absel-831	70	28	say	say	VERB
absel-831	70	29	it	it	PRON
absel-831	70	30	is	be	AUX
absel-831	70	31	similar	similar	ADJ
absel-831	70	32	to	to	ADP
absel-831	70	33	the	the	DET
absel-831	70	34	variance	variance	NOUN
absel-831	70	35	of	of	ADP
absel-831	70	36	the	the	DET
absel-831	70	37	returns	return	NOUN
absel-831	70	38	on	on	ADP
absel-831	70	39	the	the	DET
absel-831	70	40	purchase	purchase	NOUN
absel-831	70	41	options	option	NOUN
absel-831	70	42	.	.	PUNCT
absel-831	71	1	the	the	DET
absel-831	71	2	recommended	recommend	VERB
absel-831	71	3	tactic	tactic	NOUN
absel-831	71	4	for	for	ADP
absel-831	71	5	this	this	DET
absel-831	71	6	analysis	analysis	NOUN
absel-831	71	7	is	be	AUX
absel-831	71	8	based	base	VERB
absel-831	71	9	upon	upon	SCONJ
absel-831	71	10	a	a	DET
absel-831	71	11	mapping	mapping	NOUN
absel-831	71	12	that	that	PRON
absel-831	71	13	compares	compare	VERB
absel-831	71	14	the	the	DET
absel-831	71	15	real	real	ADJ
absel-831	71	16	project	project	NOUN
absel-831	71	17	to	to	ADP
absel-831	71	18	a	a	DET
absel-831	71	19	simple	simple	ADJ
absel-831	71	20	option	option	NOUN
absel-831	71	21	(	(	PUNCT
absel-831	71	22	luehrman	luehrman	NOUN
absel-831	71	23	,	,	PUNCT
absel-831	71	24	1997:141	1997:141	NUM
absel-831	71	25	)	)	PUNCT
absel-831	71	26	.	.	PUNCT
absel-831	72	1	non	non	ADJ
absel-831	72	2	financial	financial	ADJ
absel-831	72	3	models	model	NOUN
absel-831	72	4	to	to	PART
absel-831	72	5	measure	measure	VERB
absel-831	72	6	a	a	DET
absel-831	72	7	company	company	NOUN
absel-831	72	8	's	's	PART
absel-831	72	9	performance	performance	NOUN
absel-831	72	10	,	,	PUNCT
absel-831	72	11	sales	sale	NOUN
absel-831	72	12	,	,	PUNCT
absel-831	72	13	profits	profit	NOUN
absel-831	72	14	,	,	PUNCT
absel-831	72	15	productivity	productivity	NOUN
absel-831	72	16	of	of	ADP
absel-831	72	17	the	the	DET
absel-831	72	18	assets	asset	NOUN
absel-831	72	19	and	and	CCONJ
absel-831	72	20	all	all	DET
absel-831	72	21	the	the	DET
absel-831	72	22	other	other	ADJ
absel-831	72	23	usual	usual	ADJ
absel-831	72	24	financial	financial	ADJ
absel-831	72	25	indicators	indicator	NOUN
absel-831	72	26	may	may	AUX
absel-831	72	27	be	be	AUX
absel-831	72	28	brought	bring	VERB
absel-831	72	29	into	into	ADP
absel-831	72	30	focus	focus	NOUN
absel-831	72	31	.	.	PUNCT
absel-831	73	1	part	part	NOUN
absel-831	73	2	of	of	ADP
absel-831	73	3	the	the	DET
absel-831	73	4	manager	manager	NOUN
absel-831	73	5	's	's	PART
absel-831	73	6	work	work	NOUN
absel-831	73	7	is	be	AUX
absel-831	73	8	to	to	PART
absel-831	73	9	keep	keep	VERB
absel-831	73	10	the	the	DET
absel-831	73	11	stock	stock	NOUN
absel-831	73	12	price	price	NOUN
absel-831	73	13	high	high	ADJ
absel-831	73	14	,	,	PUNCT
absel-831	73	15	follow	follow	VERB
absel-831	73	16	the	the	DET
absel-831	73	17	price	price	NOUN
absel-831	73	18	earnings	earning	NOUN
absel-831	73	19	ratio	ratio	NOUN
absel-831	73	20	and	and	CCONJ
absel-831	73	21	monitor	monitor	VERB
absel-831	73	22	the	the	DET
absel-831	73	23	balance	balance	NOUN
absel-831	73	24	sheet	sheet	NOUN
absel-831	73	25	.	.	PUNCT
absel-831	74	1	it	it	PRON
absel-831	74	2	is	be	AUX
absel-831	74	3	to	to	PART
absel-831	74	4	be	be	AUX
absel-831	74	5	expected	expect	VERB
absel-831	74	6	that	that	SCONJ
absel-831	74	7	investors	investor	NOUN
absel-831	74	8	and	and	CCONJ
absel-831	74	9	analysts	analyst	NOUN
absel-831	74	10	as	as	ADV
absel-831	74	11	well	well	ADV
absel-831	74	12	as	as	ADP
absel-831	74	13	the	the	DET
absel-831	74	14	participants	participant	NOUN
absel-831	74	15	of	of	ADP
absel-831	74	16	the	the	DET
absel-831	74	17	business	business	NOUN
absel-831	74	18	games	game	NOUN
absel-831	74	19	do	do	VERB
absel-831	74	20	likewise	likewise	ADV
absel-831	74	21	.	.	PUNCT
absel-831	75	1	but	but	CCONJ
absel-831	75	2	when	when	SCONJ
absel-831	75	3	the	the	DET
absel-831	75	4	long	long	ADJ
absel-831	75	5	-	-	PUNCT
absel-831	75	6	term	term	NOUN
absel-831	75	7	health	health	NOUN
absel-831	75	8	of	of	ADP
absel-831	75	9	a	a	DET
absel-831	75	10	company	company	NOUN
absel-831	75	11	is	be	AUX
absel-831	75	12	to	to	PART
absel-831	75	13	be	be	AUX
absel-831	75	14	assessed	assess	VERB
absel-831	75	15	,	,	PUNCT
absel-831	75	16	the	the	DET
absel-831	75	17	traditional	traditional	ADJ
absel-831	75	18	financial	financial	ADJ
absel-831	75	19	indicators	indicator	NOUN
absel-831	75	20	do	do	AUX
absel-831	75	21	not	not	PART
absel-831	75	22	suffice	suffice	VERB
absel-831	75	23	.	.	PUNCT
absel-831	76	1	the	the	DET
absel-831	76	2	nonfinancial	nonfinancial	ADJ
absel-831	76	3	assessments	assessment	NOUN
absel-831	76	4	are	be	AUX
absel-831	76	5	receiving	receive	VERB
absel-831	76	6	increased	increase	VERB
absel-831	76	7	attention	attention	NOUN
absel-831	76	8	.	.	PUNCT
absel-831	77	1	(	(	PUNCT
absel-831	77	2	low	low	ADJ
absel-831	77	3	,	,	PUNCT
absel-831	77	4	1999:3	1999:3	NUM
absel-831	77	5	)	)	PUNCT
absel-831	77	6	.	.	PUNCT
absel-831	78	1	consider	consider	VERB
absel-831	78	2	the	the	DET
absel-831	78	3	difference	difference	NOUN
absel-831	78	4	between	between	ADP
absel-831	78	5	the	the	DET
absel-831	78	6	accounting	accounting	NOUN
absel-831	78	7	value	value	NOUN
absel-831	78	8	of	of	ADP
absel-831	78	9	the	the	DET
absel-831	78	10	share	share	NOUN
absel-831	78	11	and	and	CCONJ
absel-831	78	12	its	its	PRON
absel-831	78	13	market	market	NOUN
absel-831	78	14	value	value	NOUN
absel-831	78	15	.	.	PUNCT
absel-831	79	1	the	the	DET
absel-831	79	2	worth	worth	NOUN
absel-831	79	3	of	of	ADP
absel-831	79	4	a	a	DET
absel-831	79	5	business	business	NOUN
absel-831	79	6	can	can	AUX
absel-831	79	7	not	not	PART
absel-831	79	8	simply	simply	ADV
absel-831	79	9	be	be	AUX
absel-831	79	10	described	describe	VERB
absel-831	79	11	by	by	ADP
absel-831	79	12	traditional	traditional	ADJ
absel-831	79	13	financial	financial	ADJ
absel-831	79	14	data	datum	NOUN
absel-831	79	15	.	.	PUNCT
absel-831	80	1	when	when	SCONJ
absel-831	80	2	considering	consider	VERB
absel-831	80	3	the	the	DET
absel-831	80	4	typical	typical	ADJ
absel-831	80	5	assets	asset	NOUN
absel-831	80	6	of	of	ADP
absel-831	80	7	a	a	DET
absel-831	80	8	company	company	NOUN
absel-831	80	9	,	,	PUNCT
absel-831	80	10	it	it	PRON
absel-831	80	11	may	may	AUX
absel-831	80	12	be	be	AUX
absel-831	80	13	noted	note	VERB
absel-831	80	14	that	that	SCONJ
absel-831	80	15	there	there	PRON
absel-831	80	16	is	be	VERB
absel-831	80	17	an	an	DET
absel-831	80	18	increasingly	increasingly	ADV
absel-831	80	19	larger	large	ADJ
absel-831	80	20	portion	portion	NOUN
absel-831	80	21	of	of	ADP
absel-831	80	22	intangible	intangible	ADJ
absel-831	80	23	assets	asset	NOUN
absel-831	80	24	in	in	ADP
absel-831	80	25	relation	relation	NOUN
absel-831	80	26	to	to	ADP
absel-831	80	27	the	the	DET
absel-831	80	28	tangible	tangible	ADJ
absel-831	80	29	ones	one	NOUN
absel-831	80	30	.	.	PUNCT
absel-831	81	1	the	the	DET
absel-831	81	2	past	past	ADJ
absel-831	81	3	financial	financial	ADJ
absel-831	81	4	performance	performance	NOUN
absel-831	81	5	is	be	AUX
absel-831	81	6	no	no	ADV
absel-831	81	7	longer	long	ADV
absel-831	81	8	a	a	DET
absel-831	81	9	good	good	ADJ
absel-831	81	10	indicator	indicator	NOUN
absel-831	81	11	of	of	ADP
absel-831	81	12	the	the	DET
absel-831	81	13	future	future	NOUN
absel-831	81	14	.	.	PUNCT
absel-831	82	1	a	a	DET
absel-831	82	2	recent	recent	ADJ
absel-831	82	3	study	study	NOUN
absel-831	82	4	by	by	ADP
absel-831	82	5	the	the	DET
absel-831	82	6	ernst	ernst	PROPN
absel-831	82	7	&	&	CCONJ
absel-831	82	8	young	young	ADJ
absel-831	82	9	center	center	NOUN
absel-831	82	10	of	of	ADP
absel-831	82	11	entrepreneurial	entrepreneurial	ADJ
absel-831	82	12	innovation	innovation	NOUN
absel-831	82	13	reports	report	VERB
absel-831	82	14	that	that	SCONJ
absel-831	82	15	in	in	ADP
absel-831	82	16	equity	equity	NOUN
absel-831	82	17	analyses	analyse	VERB
absel-831	82	18	the	the	PRON
absel-831	82	19	greater	great	ADJ
absel-831	82	20	the	the	DET
absel-831	82	21	use	use	NOUN
absel-831	82	22	of	of	ADP
absel-831	82	23	non	non	ADJ
absel-831	82	24	-	-	ADJ
absel-831	82	25	financial	financial	ADJ
absel-831	82	26	information	information	NOUN
absel-831	82	27	,	,	PUNCT
absel-831	82	28	the	the	DET
absel-831	82	29	more	more	ADV
absel-831	82	30	precise	precise	ADJ
absel-831	82	31	are	be	AUX
absel-831	82	32	the	the	DET
absel-831	82	33	forecasts	forecast	NOUN
absel-831	82	34	of	of	ADP
absel-831	82	35	future	future	ADJ
absel-831	82	36	profits	profit	NOUN
absel-831	82	37	.	.	PUNCT
absel-831	83	1	for	for	ADP
absel-831	83	2	the	the	DET
absel-831	83	3	majority	majority	NOUN
absel-831	83	4	of	of	ADP
absel-831	83	5	the	the	DET
absel-831	83	6	companies	company	NOUN
absel-831	83	7	studied	study	VERB
absel-831	83	8	,	,	PUNCT
absel-831	83	9	35	35	NUM
absel-831	83	10	%	%	NOUN
absel-831	83	11	of	of	ADP
absel-831	83	12	the	the	DET
absel-831	83	13	items	item	NOUN
absel-831	83	14	used	use	VERB
absel-831	83	15	in	in	ADP
absel-831	83	16	business	business	NOUN
absel-831	83	17	evaluations	evaluation	NOUN
absel-831	83	18	by	by	ADP
absel-831	83	19	institutional	institutional	ADJ
absel-831	83	20	investors	investor	NOUN
absel-831	83	21	relate	relate	VERB
absel-831	83	22	to	to	ADP
absel-831	83	23	non	non	ADJ
absel-831	83	24	-	-	ADJ
absel-831	83	25	financial	financial	ADJ
absel-831	83	26	information	information	NOUN
absel-831	83	27	.	.	PUNCT
absel-831	84	1	among	among	ADP
absel-831	84	2	them	they	PRON
absel-831	84	3	are	be	AUX
absel-831	84	4	:	:	PUNCT
absel-831	84	5	ability	ability	NOUN
absel-831	84	6	of	of	ADP
absel-831	84	7	the	the	DET
absel-831	84	8	company	company	NOUN
absel-831	84	9	to	to	PART
absel-831	84	10	carry	carry	VERB
absel-831	84	11	out	out	ADP
absel-831	84	12	the	the	DET
absel-831	84	13	previously	previously	ADV
absel-831	84	14	established	establish	VERB
absel-831	84	15	strategy	strategy	NOUN
absel-831	84	16	.	.	PUNCT
absel-831	85	1	this	this	DET
absel-831	85	2	measure	measure	NOUN
absel-831	85	3	,	,	PUNCT
absel-831	85	4	which	which	PRON
absel-831	85	5	by	by	ADP
absel-831	85	6	itself	itself	PRON
absel-831	85	7	is	be	AUX
absel-831	85	8	the	the	DET
absel-831	85	9	most	most	ADV
absel-831	85	10	important	important	ADJ
absel-831	85	11	one	one	NOUN
absel-831	85	12	,	,	PUNCT
absel-831	85	13	indicates	indicate	VERB
absel-831	85	14	if	if	SCONJ
absel-831	85	15	the	the	DET
absel-831	85	16	managers	manager	NOUN
absel-831	85	17	succeed	succeed	VERB
absel-831	85	18	in	in	ADP
absel-831	85	19	taking	take	VERB
absel-831	85	20	difficult	difficult	ADJ
absel-831	85	21	decisions	decision	NOUN
absel-831	85	22	and	and	CCONJ
absel-831	85	23	in	in	ADP
absel-831	85	24	exploiting	exploit	VERB
absel-831	85	25	opportunities	opportunity	NOUN
absel-831	85	26	quickly	quickly	ADV
absel-831	85	27	;	;	PUNCT
absel-831	85	28	if	if	SCONJ
absel-831	85	29	the	the	DET
absel-831	85	30	company	company	NOUN
absel-831	85	31	reached	reach	VERB
absel-831	85	32	the	the	DET
absel-831	85	33	objectives	objective	NOUN
absel-831	85	34	in	in	ADP
absel-831	85	35	the	the	DET
absel-831	85	36	time	time	NOUN
absel-831	85	37	set	set	VERB
absel-831	85	38	forth	forth	ADV
absel-831	85	39	and	and	CCONJ
absel-831	85	40	within	within	ADP
absel-831	85	41	the	the	DET
absel-831	85	42	allocated	allocate	VERB
absel-831	85	43	budget	budget	NOUN
absel-831	85	44	.	.	PUNCT
absel-831	86	1	administrative	administrative	ADJ
absel-831	86	2	credibility	credibility	NOUN
absel-831	86	3	.	.	PUNCT
absel-831	87	1	if	if	SCONJ
absel-831	87	2	the	the	DET
absel-831	87	3	company	company	NOUN
absel-831	87	4	carries	carry	VERB
absel-831	87	5	out	out	ADP
absel-831	87	6	what	what	PRON
absel-831	87	7	it	it	PRON
absel-831	87	8	states	state	VERB
absel-831	87	9	,	,	PUNCT
absel-831	87	10	it	it	PRON
absel-831	87	11	scores	score	VERB
absel-831	87	12	well	well	ADV
absel-831	87	13	in	in	ADP
absel-831	87	14	this	this	DET
absel-831	87	15	item	item	NOUN
absel-831	87	16	.	.	PUNCT
absel-831	88	1	quality	quality	NOUN
absel-831	88	2	of	of	ADP
absel-831	88	3	strategy	strategy	NOUN
absel-831	88	4	.	.	PUNCT
absel-831	89	1	the	the	DET
absel-831	89	2	view	view	NOUN
absel-831	89	3	that	that	SCONJ
absel-831	89	4	the	the	DET
absel-831	89	5	administrators	administrator	NOUN
absel-831	89	6	have	have	AUX
absel-831	89	7	of	of	ADP
absel-831	89	8	the	the	DET
absel-831	89	9	future	future	NOUN
absel-831	89	10	must	must	AUX
absel-831	89	11	optimize	optimize	VERB
absel-831	89	12	the	the	DET
absel-831	89	13	creation	creation	NOUN
absel-831	89	14	of	of	ADP
absel-831	89	15	value	value	NOUN
absel-831	89	16	in	in	ADP
absel-831	89	17	211	211	NUM
absel-831	89	18	developments	development	NOUN
absel-831	89	19	in	in	ADP
absel-831	89	20	business	business	NOUN
absel-831	89	21	simulation	simulation	NOUN
absel-831	89	22	and	and	CCONJ
absel-831	89	23	experiential	experiential	ADJ
absel-831	89	24	learning	learning	NOUN
absel-831	89	25	,	,	PUNCT
absel-831	89	26	volume	volume	NOUN
absel-831	89	27	28	28	NUM
absel-831	89	28	,	,	PUNCT
absel-831	89	29	2001	2001	NUM
absel-831	89	30	an	an	DET
absel-831	89	31	economy	economy	NOUN
absel-831	89	32	which	which	PRON
absel-831	89	33	is	be	AUX
absel-831	89	34	highly	highly	ADV
absel-831	89	35	volatile	volatile	ADJ
absel-831	89	36	,	,	PUNCT
absel-831	89	37	globalized	globalized	ADJ
absel-831	89	38	and	and	CCONJ
absel-831	89	39	interconnected	interconnected	ADJ
absel-831	89	40	.	.	PUNCT
absel-831	90	1	innovation	innovation	NOUN
absel-831	90	2	ability	ability	NOUN
absel-831	90	3	.	.	PUNCT
absel-831	91	1	some	some	DET
absel-831	91	2	companies	company	NOUN
absel-831	91	3	are	be	AUX
absel-831	91	4	innovators	innovator	NOUN
absel-831	91	5	,	,	PUNCT
absel-831	91	6	while	while	SCONJ
absel-831	91	7	others	other	NOUN
absel-831	91	8	are	be	AUX
absel-831	91	9	followers	follower	NOUN
absel-831	91	10	.	.	PUNCT
absel-831	92	1	this	this	PRON
absel-831	92	2	defines	define	VERB
absel-831	92	3	their	their	PRON
absel-831	92	4	agility	agility	NOUN
absel-831	92	5	in	in	ADP
absel-831	92	6	adapting	adapt	VERB
absel-831	92	7	to	to	ADP
absel-831	92	8	technological	technological	ADJ
absel-831	92	9	and	and	CCONJ
absel-831	92	10	market	market	NOUN
absel-831	92	11	changes	change	NOUN
absel-831	92	12	.	.	PUNCT
absel-831	93	1	capability	capability	NOUN
absel-831	93	2	of	of	ADP
absel-831	93	3	attracting	attract	VERB
absel-831	93	4	and	and	CCONJ
absel-831	93	5	retaining	retain	VERB
absel-831	93	6	talented	talented	ADJ
absel-831	93	7	people	people	NOUN
absel-831	93	8	.	.	PUNCT
absel-831	94	1	turnover	turnover	NOUN
absel-831	94	2	of	of	ADP
absel-831	94	3	collaborators	collaborator	NOUN
absel-831	94	4	may	may	AUX
absel-831	94	5	be	be	AUX
absel-831	94	6	larger	large	ADJ
absel-831	94	7	or	or	CCONJ
absel-831	94	8	smaller	small	ADJ
absel-831	94	9	than	than	ADP
absel-831	94	10	that	that	PRON
absel-831	94	11	of	of	ADP
absel-831	94	12	competitors	competitor	NOUN
absel-831	94	13	.	.	PUNCT
absel-831	95	1	new	new	ADJ
absel-831	95	2	people	people	NOUN
absel-831	95	3	may	may	AUX
absel-831	95	4	be	be	AUX
absel-831	95	5	better	well	ADV
absel-831	95	6	qualified	qualified	ADJ
absel-831	95	7	and	and	CCONJ
absel-831	95	8	more	more	ADV
absel-831	95	9	experienced	experienced	ADJ
absel-831	95	10	than	than	ADP
absel-831	95	11	those	those	PRON
absel-831	95	12	that	that	PRON
absel-831	95	13	leave	leave	VERB
absel-831	95	14	.	.	PUNCT
absel-831	96	1	market	market	NOUN
absel-831	96	2	position	position	NOUN
absel-831	96	3	.	.	PUNCT
absel-831	97	1	portfolio	portfolio	NOUN
absel-831	97	2	managers	manager	NOUN
absel-831	97	3	and	and	CCONJ
absel-831	97	4	analysts	analyst	NOUN
absel-831	97	5	measure	measure	VERB
absel-831	97	6	the	the	DET
absel-831	97	7	velocity	velocity	NOUN
absel-831	97	8	in	in	ADP
absel-831	97	9	generating	generate	VERB
absel-831	97	10	sales	sale	NOUN
absel-831	97	11	,	,	PUNCT
absel-831	97	12	profits	profit	NOUN
absel-831	97	13	and	and	CCONJ
absel-831	97	14	cash	cash	NOUN
absel-831	97	15	flow	flow	NOUN
absel-831	97	16	based	base	VERB
absel-831	97	17	upon	upon	SCONJ
absel-831	97	18	products	product	NOUN
absel-831	97	19	and	and	CCONJ
absel-831	97	20	markets	market	NOUN
absel-831	97	21	identified	identify	VERB
absel-831	97	22	during	during	ADP
absel-831	97	23	the	the	DET
absel-831	97	24	last	last	ADJ
absel-831	97	25	three	three	NUM
absel-831	97	26	years	year	NOUN
absel-831	97	27	as	as	ADV
absel-831	97	28	well	well	ADV
absel-831	97	29	as	as	ADP
absel-831	97	30	the	the	DET
absel-831	97	31	strength	strength	NOUN
absel-831	97	32	of	of	ADP
absel-831	97	33	the	the	DET
absel-831	97	34	brand	brand	NOUN
absel-831	97	35	.	.	PUNCT
absel-831	98	1	managerial	managerial	ADJ
absel-831	98	2	experience	experience	NOUN
absel-831	98	3	.	.	PUNCT
absel-831	99	1	this	this	PRON
absel-831	99	2	refers	refer	VERB
absel-831	99	3	to	to	ADP
absel-831	99	4	the	the	DET
absel-831	99	5	abilities	ability	NOUN
absel-831	99	6	and	and	CCONJ
absel-831	99	7	experience	experience	NOUN
absel-831	99	8	with	with	ADP
absel-831	99	9	which	which	PRON
absel-831	99	10	the	the	DET
absel-831	99	11	management	management	NOUN
absel-831	99	12	team	team	NOUN
absel-831	99	13	serves	serve	VERB
absel-831	99	14	the	the	DET
absel-831	99	15	organization	organization	NOUN
absel-831	99	16	and	and	CCONJ
absel-831	99	17	does	do	AUX
absel-831	99	18	not	not	PART
absel-831	99	19	refer	refer	VERB
absel-831	99	20	to	to	ADP
absel-831	99	21	their	their	PRON
absel-831	99	22	tenure	tenure	NOUN
absel-831	99	23	on	on	ADP
absel-831	99	24	the	the	DET
absel-831	99	25	job	job	NOUN
absel-831	99	26	.	.	PUNCT
absel-831	100	1	an	an	DET
absel-831	100	2	index	index	NOUN
absel-831	100	3	of	of	ADP
absel-831	100	4	performance	performance	NOUN
absel-831	100	5	may	may	AUX
absel-831	100	6	be	be	AUX
absel-831	100	7	created	create	VERB
absel-831	100	8	for	for	ADP
absel-831	100	9	a	a	DET
absel-831	100	10	senior	senior	ADJ
absel-831	100	11	manager	manager	NOUN
absel-831	100	12	in	in	ADP
absel-831	100	13	a	a	DET
absel-831	100	14	similar	similar	ADJ
absel-831	100	15	situation	situation	NOUN
absel-831	100	16	.	.	PUNCT
absel-831	101	1	executive	executive	ADJ
absel-831	101	2	remuneration	remuneration	NOUN
absel-831	101	3	.	.	PUNCT
absel-831	102	1	alignment	alignment	NOUN
absel-831	102	2	of	of	ADP
absel-831	102	3	remuneration	remuneration	NOUN
absel-831	102	4	policies	policy	NOUN
absel-831	102	5	with	with	ADP
absel-831	102	6	strategic	strategic	ADJ
absel-831	102	7	interests	interest	NOUN
absel-831	102	8	is	be	AUX
absel-831	102	9	observed	observe	VERB
absel-831	102	10	as	as	ADV
absel-831	102	11	well	well	ADV
absel-831	102	12	as	as	ADP
absel-831	102	13	the	the	DET
absel-831	102	14	number	number	NOUN
absel-831	102	15	of	of	ADP
absel-831	102	16	executives	executive	NOUN
absel-831	102	17	whose	whose	DET
absel-831	102	18	remuneration	remuneration	NOUN
absel-831	102	19	is	be	AUX
absel-831	102	20	linked	link	VERB
absel-831	102	21	to	to	ADP
absel-831	102	22	the	the	DET
absel-831	102	23	creation	creation	NOUN
absel-831	102	24	of	of	ADP
absel-831	102	25	value	value	NOUN
absel-831	102	26	.	.	PUNCT
absel-831	103	1	quality	quality	NOUN
absel-831	103	2	of	of	ADP
absel-831	103	3	important	important	ADJ
absel-831	103	4	procedures	procedure	NOUN
absel-831	103	5	.	.	PUNCT
absel-831	104	1	this	this	DET
absel-831	104	2	verifies	verifie	NOUN
absel-831	104	3	how	how	SCONJ
absel-831	104	4	well	well	ADV
absel-831	104	5	a	a	DET
absel-831	104	6	company	company	NOUN
absel-831	104	7	carries	carry	VERB
absel-831	104	8	out	out	ADP
absel-831	104	9	its	its	PRON
absel-831	104	10	strategies	strategy	NOUN
absel-831	104	11	and	and	CCONJ
absel-831	104	12	if	if	SCONJ
absel-831	104	13	there	there	PRON
absel-831	104	14	are	be	VERB
absel-831	104	15	plans	plan	NOUN
absel-831	104	16	or	or	CCONJ
absel-831	104	17	procedures	procedure	NOUN
absel-831	104	18	to	to	PART
absel-831	104	19	facilitate	facilitate	VERB
absel-831	104	20	adjustment	adjustment	NOUN
absel-831	104	21	to	to	ADP
absel-831	104	22	variations	variation	NOUN
absel-831	104	23	in	in	ADP
absel-831	104	24	market	market	NOUN
absel-831	104	25	conditions	condition	NOUN
absel-831	104	26	.	.	PUNCT
absel-831	105	1	leadership	leadership	NOUN
absel-831	105	2	in	in	ADP
absel-831	105	3	research	research	NOUN
absel-831	105	4	.	.	PUNCT
absel-831	106	1	this	this	DET
absel-831	106	2	measure	measure	NOUN
absel-831	106	3	discloses	disclose	VERB
absel-831	106	4	how	how	SCONJ
absel-831	106	5	well	well	ADJ
absel-831	106	6	management	management	NOUN
absel-831	106	7	understands	understand	VERB
absel-831	106	8	the	the	DET
absel-831	106	9	relation	relation	NOUN
absel-831	106	10	between	between	ADP
absel-831	106	11	the	the	DET
absel-831	106	12	creation	creation	NOUN
absel-831	106	13	of	of	ADP
absel-831	106	14	knowledge	knowledge	NOUN
absel-831	106	15	and	and	CCONJ
absel-831	106	16	its	its	PRON
absel-831	106	17	practical	practical	ADJ
absel-831	106	18	utilization	utilization	NOUN
absel-831	106	19	.	.	PUNCT
absel-831	107	1	analysts	analyst	NOUN
absel-831	107	2	measure	measure	VERB
absel-831	107	3	the	the	DET
absel-831	107	4	r&d	r&d	NOUN
absel-831	107	5	budget	budget	NOUN
absel-831	107	6	as	as	ADP
absel-831	107	7	a	a	DET
absel-831	107	8	percentage	percentage	NOUN
absel-831	107	9	of	of	ADP
absel-831	107	10	sales	sale	NOUN
absel-831	107	11	,	,	PUNCT
absel-831	107	12	profits	profit	NOUN
absel-831	107	13	and	and	CCONJ
absel-831	107	14	cash	cash	NOUN
absel-831	107	15	flow	flow	NOUN
absel-831	107	16	.	.	PUNCT
absel-831	108	1	companies	company	NOUN
absel-831	108	2	must	must	AUX
absel-831	108	3	understand	understand	VERB
absel-831	108	4	the	the	DET
absel-831	108	5	importance	importance	NOUN
absel-831	108	6	of	of	ADP
absel-831	108	7	nonfinancial	nonfinancial	ADJ
absel-831	108	8	measures	measure	NOUN
absel-831	108	9	.	.	PUNCT
absel-831	109	1	if	if	SCONJ
absel-831	109	2	they	they	PRON
absel-831	109	3	are	be	AUX
absel-831	109	4	incapable	incapable	ADJ
absel-831	109	5	of	of	ADP
absel-831	109	6	managing	manage	VERB
absel-831	109	7	and	and	CCONJ
absel-831	109	8	communicating	communicate	VERB
absel-831	109	9	such	such	ADJ
absel-831	109	10	information	information	NOUN
absel-831	109	11	,	,	PUNCT
absel-831	109	12	investors	investor	NOUN
absel-831	109	13	and	and	CCONJ
absel-831	109	14	financiers	financier	NOUN
absel-831	109	15	will	will	AUX
absel-831	109	16	be	be	AUX
absel-831	109	17	obliged	oblige	VERB
absel-831	109	18	to	to	PART
absel-831	109	19	grope	grope	VERB
absel-831	109	20	for	for	ADP
absel-831	109	21	their	their	PRON
absel-831	109	22	own	own	ADJ
absel-831	109	23	conclusions	conclusion	NOUN
absel-831	109	24	.	.	PUNCT
absel-831	110	1	in	in	ADP
absel-831	110	2	practice	practice	NOUN
absel-831	110	3	,	,	PUNCT
absel-831	110	4	the	the	DET
absel-831	110	5	financial	financial	ADJ
absel-831	110	6	market	market	NOUN
absel-831	110	7	is	be	AUX
absel-831	110	8	already	already	ADV
absel-831	110	9	making	make	VERB
absel-831	110	10	its	its	PRON
absel-831	110	11	own	own	ADJ
absel-831	110	12	evaluation	evaluation	NOUN
absel-831	110	13	by	by	ADP
absel-831	110	14	adopting	adopt	VERB
absel-831	110	15	measures	measure	NOUN
absel-831	110	16	of	of	ADP
absel-831	110	17	practical	practical	ADJ
absel-831	110	18	interest	interest	NOUN
absel-831	110	19	,	,	PUNCT
absel-831	110	20	increasingly	increasingly	ADV
absel-831	110	21	turning	turn	VERB
absel-831	110	22	towards	towards	ADP
absel-831	110	23	non	non	ADJ
absel-831	110	24	-	-	ADJ
absel-831	110	25	financial	financial	ADJ
absel-831	110	26	measures	measure	NOUN
absel-831	110	27	.	.	PUNCT
absel-831	111	1	alert	alert	NOUN
absel-831	111	2	managers	manager	NOUN
absel-831	111	3	will	will	AUX
absel-831	111	4	strive	strive	VERB
absel-831	111	5	to	to	PART
absel-831	111	6	achieve	achieve	VERB
absel-831	111	7	for	for	ADP
absel-831	111	8	their	their	PRON
absel-831	111	9	company	company	NOUN
absel-831	111	10	superior	superior	ADJ
absel-831	111	11	results	result	NOUN
absel-831	111	12	in	in	ADP
absel-831	111	13	all	all	DET
absel-831	111	14	these	these	DET
absel-831	111	15	areas	area	NOUN
absel-831	111	16	consultants	consultant	NOUN
absel-831	111	17	,	,	PUNCT
absel-831	111	18	professional	professional	ADJ
absel-831	111	19	evaluation	evaluation	NOUN
absel-831	111	20	concerns	concern	NOUN
absel-831	111	21	and	and	CCONJ
absel-831	111	22	business	business	NOUN
absel-831	111	23	schools	school	NOUN
absel-831	111	24	are	be	AUX
absel-831	111	25	studying	study	VERB
absel-831	111	26	and	and	CCONJ
absel-831	111	27	changing	change	VERB
absel-831	111	28	their	their	PRON
absel-831	111	29	evaluation	evaluation	NOUN
absel-831	111	30	approaches	approach	NOUN
absel-831	111	31	(	(	PUNCT
absel-831	111	32	luehrman	luehrman	NOUN
absel-831	111	33	,	,	PUNCT
absel-831	111	34	1997:135	1997:135	NUM
absel-831	111	35	)	)	PUNCT
absel-831	111	36	.	.	PUNCT
absel-831	112	1	-as	-as	ADP
absel-831	112	2	a	a	DET
absel-831	112	3	routine	routine	NOUN
absel-831	112	4	,	,	PUNCT
absel-831	112	5	companies	company	NOUN
absel-831	112	6	will	will	AUX
absel-831	112	7	use	use	VERB
absel-831	112	8	more	more	ADJ
absel-831	112	9	than	than	ADP
absel-831	112	10	one	one	NUM
absel-831	112	11	formal	formal	ADJ
absel-831	112	12	evaluation	evaluation	NOUN
absel-831	112	13	method	method	NOUN
absel-831	112	14	,	,	PUNCT
absel-831	112	15	which	which	PRON
absel-831	112	16	is	be	AUX
absel-831	112	17	not	not	PART
absel-831	112	18	a	a	DET
absel-831	112	19	mere	mere	ADJ
absel-831	112	20	redundancy	redundancy	NOUN
absel-831	112	21	,	,	PUNCT
absel-831	112	22	but	but	CCONJ
absel-831	112	23	a	a	DET
absel-831	112	24	way	way	NOUN
absel-831	112	25	to	to	PART
absel-831	112	26	develop	develop	VERB
absel-831	112	27	analyses	analysis	NOUN
absel-831	112	28	for	for	ADP
absel-831	112	29	specific	specific	ADJ
absel-831	112	30	requirements	requirement	NOUN
absel-831	112	31	.	.	PUNCT
absel-831	113	1	-the	-the	DET
absel-831	113	2	analysis	analysis	NOUN
absel-831	113	3	of	of	ADP
absel-831	113	4	the	the	DET
absel-831	113	5	future	future	ADJ
absel-831	113	6	cash	cash	NOUN
absel-831	113	7	flow	flow	NOUN
absel-831	113	8	will	will	AUX
absel-831	113	9	continue	continue	VERB
absel-831	113	10	as	as	ADP
absel-831	113	11	the	the	DET
absel-831	113	12	most	most	ADV
absel-831	113	13	formal	formal	ADJ
absel-831	113	14	basis	basis	NOUN
absel-831	113	15	for	for	ADP
absel-831	113	16	evaluations	evaluation	NOUN
absel-831	113	17	.	.	PUNCT
absel-831	114	1	wacc	wacc	PROPN
absel-831	114	2	will	will	AUX
absel-831	114	3	be	be	AUX
absel-831	114	4	adopted	adopt	VERB
absel-831	114	5	when	when	SCONJ
absel-831	114	6	required	require	VERB
absel-831	114	7	by	by	ADP
absel-831	114	8	the	the	DET
absel-831	114	9	analysis	analysis	NOUN
absel-831	114	10	of	of	ADP
absel-831	114	11	adjusted	adjust	VERB
absel-831	114	12	present	present	ADJ
absel-831	114	13	value	value	NOUN
absel-831	114	14	or	or	CCONJ
absel-831	114	15	the	the	DET
absel-831	114	16	like	like	ADJ
absel-831	114	17	.	.	PUNCT
absel-831	115	1	-many	-many	ADJ
absel-831	115	2	companies	company	NOUN
absel-831	115	3	will	will	AUX
absel-831	115	4	assess	assess	VERB
absel-831	115	5	opportunities	opportunity	NOUN
absel-831	115	6	inherent	inherent	ADJ
absel-831	115	7	to	to	PART
absel-831	115	8	r&d	r&d	NOUN
absel-831	115	9	and	and	CCONJ
absel-831	115	10	marketing	marketing	NOUN
absel-831	115	11	activities	activity	NOUN
absel-831	115	12	using	use	VERB
absel-831	115	13	tools	tool	NOUN
absel-831	115	14	derived	derive	VERB
absel-831	115	15	from	from	ADP
absel-831	115	16	option	option	NOUN
absel-831	115	17	pricing	pricing	NOUN
absel-831	115	18	,	,	PUNCT
absel-831	115	19	simulation	simulation	NOUN
absel-831	115	20	and	and	CCONJ
absel-831	115	21	decision	decision	NOUN
absel-831	115	22	trees	tree	NOUN
absel-831	115	23	.	.	PUNCT
absel-831	116	1	the	the	DET
absel-831	116	2	purpose	purpose	NOUN
absel-831	116	3	is	be	AUX
absel-831	116	4	to	to	PART
absel-831	116	5	achieve	achieve	VERB
absel-831	116	6	more	more	ADJ
absel-831	116	7	refined	refined	ADJ
absel-831	116	8	comparisons	comparison	NOUN
absel-831	116	9	and	and	CCONJ
absel-831	116	10	to	to	PART
absel-831	116	11	provide	provide	VERB
absel-831	116	12	line	line	NOUN
absel-831	116	13	managers	manager	NOUN
absel-831	116	14	with	with	ADP
absel-831	116	15	more	more	ADV
absel-831	116	16	formal	formal	ADJ
absel-831	116	17	analyses	analysis	NOUN
absel-831	116	18	regarding	regard	VERB
absel-831	116	19	their	their	PRON
absel-831	116	20	market	market	NOUN
absel-831	116	21	positions	position	NOUN
absel-831	116	22	.	.	PUNCT
absel-831	117	1	-extend	-extend	VERB
absel-831	117	2	the	the	DET
absel-831	117	3	capability	capability	NOUN
absel-831	117	4	of	of	ADP
absel-831	117	5	analysis	analysis	NOUN
absel-831	117	6	in	in	ADP
absel-831	117	7	the	the	DET
absel-831	117	8	company	company	NOUN
absel-831	117	9	.	.	PUNCT
absel-831	118	1	people	people	NOUN
absel-831	118	2	inside	inside	ADP
absel-831	118	3	the	the	DET
absel-831	118	4	company	company	NOUN
absel-831	118	5	may	may	AUX
absel-831	118	6	learn	learn	VERB
absel-831	118	7	evaluation	evaluation	NOUN
absel-831	118	8	faster	fast	ADV
absel-831	118	9	than	than	SCONJ
absel-831	118	10	those	those	PRON
absel-831	118	11	on	on	ADP
absel-831	118	12	the	the	DET
absel-831	118	13	outside	outside	NOUN
absel-831	118	14	can	can	AUX
absel-831	118	15	learn	learn	VERB
absel-831	118	16	about	about	ADP
absel-831	118	17	the	the	DET
absel-831	118	18	company	company	NOUN
absel-831	118	19	business	business	NOUN
absel-831	118	20	.	.	PUNCT
absel-831	119	1	-processes	-processe	NOUN
absel-831	119	2	of	of	ADP
absel-831	119	3	capital	capital	NOUN
absel-831	119	4	budgeting	budgeting	NOUN
absel-831	119	5	will	will	AUX
absel-831	119	6	be	be	AUX
absel-831	119	7	less	less	ADV
absel-831	119	8	rigid	rigid	ADJ
absel-831	119	9	and	and	CCONJ
absel-831	119	10	more	more	ADV
absel-831	119	11	flexible	flexible	ADJ
absel-831	119	12	.	.	PUNCT
absel-831	120	1	-the	-the	DET
absel-831	120	2	tendency	tendency	NOUN
absel-831	120	3	for	for	ADP
absel-831	120	4	active	active	ADJ
absel-831	120	5	participation	participation	NOUN
absel-831	120	6	of	of	ADP
absel-831	120	7	the	the	DET
absel-831	120	8	financial	financial	ADJ
absel-831	120	9	executives	executive	NOUN
absel-831	120	10	in	in	ADP
absel-831	120	11	the	the	DET
absel-831	120	12	formulation	formulation	NOUN
absel-831	120	13	of	of	ADP
absel-831	120	14	strategy	strategy	NOUN
absel-831	120	15	and	and	CCONJ
absel-831	120	16	development	development	NOUN
absel-831	120	17	of	of	ADP
absel-831	120	18	the	the	DET
absel-831	120	19	business	business	NOUN
absel-831	120	20	may	may	AUX
absel-831	120	21	be	be	AUX
absel-831	120	22	accelerated	accelerate	VERB
absel-831	120	23	.	.	PUNCT
absel-831	121	1	bsc	bsc	PROPN
absel-831	121	2	–	–	PUNCT
absel-831	121	3	balanced	balanced	ADJ
absel-831	121	4	scorecard	scorecard	NOUN
absel-831	121	5	the	the	DET
absel-831	121	6	bsc	bsc	PROPN
absel-831	121	7	balanced	balanced	ADJ
absel-831	121	8	scoreboard	scoreboard	NOUN
absel-831	121	9	proposed	propose	VERB
absel-831	121	10	by	by	ADP
absel-831	121	11	kaplan	kaplan	PROPN
absel-831	121	12	and	and	CCONJ
absel-831	121	13	norton	norton	PROPN
absel-831	121	14	(	(	PUNCT
absel-831	121	15	1992	1992	NUM
absel-831	121	16	)	)	PUNCT
absel-831	121	17	has	have	AUX
absel-831	121	18	been	be	AUX
absel-831	121	19	tested	test	VERB
absel-831	121	20	in	in	ADP
absel-831	121	21	many	many	ADJ
absel-831	121	22	real	real	ADJ
absel-831	121	23	world	world	NOUN
absel-831	121	24	companies	company	NOUN
absel-831	121	25	and	and	CCONJ
absel-831	121	26	encompasses	encompass	VERB
absel-831	121	27	financial	financial	ADJ
absel-831	121	28	measures	measure	NOUN
absel-831	121	29	that	that	PRON
absel-831	121	30	show	show	VERB
absel-831	121	31	the	the	DET
absel-831	121	32	result	result	NOUN
absel-831	121	33	of	of	ADP
absel-831	121	34	actions	action	NOUN
absel-831	121	35	already	already	ADV
absel-831	121	36	adopted	adopt	VERB
absel-831	121	37	.	.	PUNCT
absel-831	122	1	to	to	ADP
absel-831	122	2	these	these	DET
absel-831	122	3	financial	financial	ADJ
absel-831	122	4	ones	one	NOUN
absel-831	122	5	are	be	AUX
absel-831	122	6	added	add	VERB
absel-831	122	7	operational	operational	ADJ
absel-831	122	8	measures	measure	NOUN
absel-831	122	9	that	that	PRON
absel-831	122	10	quantify	quantify	VERB
absel-831	122	11	the	the	DET
absel-831	122	12	customer	customer	NOUN
absel-831	122	13	's	's	PART
absel-831	122	14	satisfaction	satisfaction	NOUN
absel-831	122	15	,	,	PUNCT
absel-831	122	16	the	the	DET
absel-831	122	17	internal	internal	ADJ
absel-831	122	18	procedures	procedure	NOUN
absel-831	122	19	and	and	CCONJ
absel-831	122	20	the	the	DET
absel-831	122	21	innovation	innovation	NOUN
absel-831	122	22	activities	activity	NOUN
absel-831	122	23	and	and	CCONJ
absel-831	122	24	improvement	improvement	NOUN
absel-831	122	25	of	of	ADP
absel-831	122	26	the	the	DET
absel-831	122	27	organization	organization	NOUN
absel-831	122	28	–	–	PUNCT
absel-831	122	29	operational	operational	ADJ
absel-831	122	30	measures	measure	NOUN
absel-831	122	31	that	that	PRON
absel-831	122	32	represent	represent	VERB
absel-831	122	33	vectors	vector	NOUN
absel-831	122	34	of	of	ADP
absel-831	122	35	future	future	ADJ
absel-831	122	36	financial	financial	ADJ
absel-831	122	37	performance	performance	NOUN
absel-831	122	38	.	.	PUNCT
absel-831	123	1	the	the	DET
absel-831	123	2	balanced	balanced	ADJ
absel-831	123	3	scorecard	scorecard	NOUN
absel-831	123	4	permits	permit	VERB
absel-831	123	5	administrators	administrator	NOUN
absel-831	123	6	to	to	PART
absel-831	123	7	view	view	VERB
absel-831	123	8	the	the	DET
absel-831	123	9	business	business	NOUN
absel-831	123	10	from	from	ADP
absel-831	123	11	four	four	NUM
absel-831	123	12	perspectives	perspective	NOUN
absel-831	123	13	,	,	PUNCT
absel-831	123	14	providing	provide	VERB
absel-831	123	15	answers	answer	NOUN
absel-831	123	16	to	to	ADP
absel-831	123	17	four	four	NUM
absel-831	123	18	basic	basic	ADJ
absel-831	123	19	questions	question	NOUN
absel-831	123	20	(	(	PUNCT
absel-831	123	21	kaplan	kaplan	NOUN
absel-831	123	22	and	and	CCONJ
absel-831	123	23	norton	norton	PROPN
absel-831	123	24	,	,	PUNCT
absel-831	123	25	1996:49	1996:49	NUM
absel-831	123	26	-	-	SYM
absel-831	123	27	153	153	NUM
absel-831	123	28	):	):	PUNCT
absel-831	123	29	perspective	perspective	NOUN
absel-831	123	30	of	of	ADP
absel-831	123	31	the	the	DET
absel-831	123	32	consumer	consumer	NOUN
absel-831	123	33	-how	-how	PUNCT
absel-831	123	34	does	do	AUX
absel-831	123	35	the	the	DET
absel-831	123	36	consumer	consumer	NOUN
absel-831	123	37	see	see	VERB
absel-831	123	38	us	we	PRON
absel-831	123	39	?	?	PUNCT
absel-831	124	1	essential	essential	ADJ
absel-831	124	2	indexes	index	NOUN
absel-831	124	3	recommended	recommend	VERB
absel-831	124	4	:	:	PUNCT
absel-831	124	5	market	market	NOUN
absel-831	124	6	participation	participation	NOUN
absel-831	124	7	,	,	PUNCT
absel-831	124	8	consumer	consumer	NOUN
absel-831	124	9	retention	retention	NOUN
absel-831	124	10	,	,	PUNCT
absel-831	124	11	consumer	consumer	NOUN
absel-831	124	12	satisfaction	satisfaction	NOUN
absel-831	124	13	and	and	CCONJ
absel-831	124	14	consumer	consumer	NOUN
absel-831	124	15	profitability	profitability	NOUN
absel-831	124	16	.	.	PUNCT
absel-831	125	1	internal	internal	ADJ
absel-831	125	2	perspective	perspective	PROPN
absel-831	125	3	-what	-what	PROPN
absel-831	125	4	must	must	AUX
absel-831	125	5	be	be	AUX
absel-831	125	6	highlighted	highlight	VERB
absel-831	125	7	?	?	PUNCT
absel-831	126	1	innovations	innovation	NOUN
absel-831	126	2	;	;	PUNCT
absel-831	126	3	operations	operation	NOUN
absel-831	126	4	;	;	PUNCT
absel-831	126	5	service	service	NOUN
absel-831	126	6	after	after	ADP
absel-831	126	7	sale	sale	NOUN
absel-831	126	8	.	.	PUNCT
absel-831	127	1	perspective	perspective	NOUN
absel-831	127	2	of	of	ADP
absel-831	127	3	innovation	innovation	NOUN
absel-831	127	4	and	and	CCONJ
absel-831	127	5	learning	learning	NOUN
absel-831	127	6	-can	-can	AUX
absel-831	127	7	we	we	PRON
absel-831	127	8	continue	continue	VERB
absel-831	127	9	to	to	PART
absel-831	127	10	grow	grow	VERB
absel-831	127	11	and	and	CCONJ
absel-831	127	12	create	create	VERB
absel-831	127	13	value	value	NOUN
absel-831	127	14	?	?	PUNCT
absel-831	128	1	employee	employee	NOUN
absel-831	128	2	satisfaction	satisfaction	NOUN
absel-831	128	3	;	;	PUNCT
absel-831	128	4	employee	employee	NOUN
absel-831	128	5	retention	retention	NOUN
absel-831	128	6	;	;	PUNCT
absel-831	128	7	profitability	profitability	NOUN
absel-831	128	8	per	per	ADP
absel-831	128	9	employee	employee	NOUN
absel-831	128	10	.	.	PUNCT
absel-831	129	1	financial	financial	ADJ
absel-831	129	2	perspective	perspective	NOUN
absel-831	129	3	how	how	SCONJ
absel-831	129	4	do	do	AUX
absel-831	129	5	we	we	PRON
absel-831	129	6	view	view	VERB
absel-831	129	7	our	our	PRON
absel-831	129	8	shareholders	shareholder	NOUN
absel-831	129	9	?	?	PUNCT
absel-831	130	1	return	return	NOUN
absel-831	130	2	on	on	ADP
absel-831	130	3	equity	equity	NOUN
absel-831	130	4	or	or	CCONJ
absel-831	130	5	economic	economic	ADJ
absel-831	130	6	value	value	NOUN
absel-831	130	7	added	add	VERB
absel-831	130	8	–	–	PUNCT
absel-831	130	9	eva	eva	PROPN
absel-831	130	10	.	.	PROPN
absel-831	130	11	return	return	NOUN
absel-831	130	12	:	:	PUNCT
absel-831	130	13	on	on	ADP
absel-831	130	14	sales	sale	NOUN
absel-831	130	15	,	,	PUNCT
absel-831	130	16	of	of	ADP
absel-831	130	17	assets	asset	NOUN
absel-831	130	18	.	.	PUNCT
absel-831	131	1	increase	increase	NOUN
absel-831	131	2	/	/	SYM
absel-831	131	3	characteristics	characteristic	NOUN
absel-831	131	4	of	of	ADP
absel-831	131	5	the	the	DET
absel-831	131	6	results	result	NOUN
absel-831	131	7	.	.	PUNCT
absel-831	132	1	productivity	productivity	NOUN
absel-831	132	2	for	for	ADP
absel-831	132	3	cost	cost	NOUN
absel-831	132	4	reduction	reduction	NOUN
absel-831	132	5	.	.	PUNCT
absel-831	133	1	scoring	scoring	NOUN
absel-831	133	2	in	in	ADP
absel-831	133	3	business	business	NOUN
absel-831	133	4	games	game	NOUN
absel-831	133	5	according	accord	VERB
absel-831	133	6	to	to	ADP
absel-831	133	7	keys	key	NOUN
absel-831	133	8	and	and	CCONJ
absel-831	133	9	wolfe	wolfe	PROPN
absel-831	133	10	(	(	PUNCT
absel-831	133	11	1990:316	1990:316	NUM
absel-831	133	12	)	)	PUNCT
absel-831	133	13	learning	learning	NOUN
absel-831	133	14	and	and	CCONJ
absel-831	133	15	performance	performance	NOUN
absel-831	133	16	in	in	ADP
absel-831	133	17	business	business	NOUN
absel-831	133	18	games	game	NOUN
absel-831	133	19	may	may	AUX
absel-831	133	20	be	be	AUX
absel-831	133	21	classified	classify	VERB
absel-831	133	22	in	in	ADP
absel-831	133	23	three	three	NUM
absel-831	133	24	areas	area	NOUN
absel-831	133	25	:	:	PUNCT
absel-831	134	1	1	1	X
absel-831	134	2	.	.	X
absel-831	134	3	entry	entry	NOUN
absel-831	134	4	data	datum	NOUN
absel-831	134	5	such	such	ADJ
absel-831	134	6	as	as	ADP
absel-831	134	7	choice	choice	NOUN
absel-831	134	8	of	of	ADP
absel-831	134	9	game	game	NOUN
absel-831	134	10	and	and	CCONJ
absel-831	134	11	team	team	NOUN
absel-831	134	12	organization	organization	NOUN
absel-831	134	13	;	;	PUNCT
absel-831	134	14	2	2	X
absel-831	134	15	.	.	X
absel-831	134	16	teaching	teaching	NOUN
absel-831	134	17	and	and	CCONJ
absel-831	134	18	learning	learning	NOUN
absel-831	134	19	procedure	procedure	NOUN
absel-831	134	20	;	;	PUNCT
absel-831	134	21	3	3	X
absel-831	134	22	.	.	X
absel-831	134	23	exit	exit	NOUN
absel-831	134	24	data	datum	NOUN
absel-831	134	25	produced	produce	VERB
absel-831	134	26	in	in	ADP
absel-831	134	27	the	the	DET
absel-831	134	28	game	game	NOUN
absel-831	134	29	.	.	PUNCT
absel-831	135	1	in	in	ADP
absel-831	135	2	business	business	NOUN
absel-831	135	3	games	game	NOUN
absel-831	135	4	the	the	DET
absel-831	135	5	performance	performance	NOUN
absel-831	135	6	factors	factor	NOUN
absel-831	135	7	used	use	VERB
absel-831	135	8	are	be	AUX
absel-831	135	9	almost	almost	ADV
absel-831	135	10	always	always	ADV
absel-831	135	11	based	base	VERB
absel-831	135	12	on	on	ADP
absel-831	135	13	financial	financial	ADJ
absel-831	135	14	measures	measure	NOUN
absel-831	135	15	such	such	ADJ
absel-831	135	16	as	as	ADP
absel-831	135	17	profit	profit	NOUN
absel-831	135	18	,	,	PUNCT
absel-831	135	19	cash	cash	NOUN
absel-831	135	20	position	position	NOUN
absel-831	135	21	,	,	PUNCT
absel-831	135	22	owners	owner	NOUN
absel-831	135	23	equity	equity	NOUN
absel-831	135	24	,	,	PUNCT
absel-831	135	25	dividends	dividend	NOUN
absel-831	135	26	paid	pay	VERB
absel-831	135	27	out	out	ADP
absel-831	135	28	and	and	CCONJ
absel-831	135	29	occasionally	occasionally	ADV
absel-831	135	30	market	market	NOUN
absel-831	135	31	share	share	NOUN
absel-831	135	32	.	.	PUNCT
absel-831	136	1	the	the	DET
absel-831	136	2	micromatic	micromatic	ADJ
absel-831	136	3	simulator	simulator	NOUN
absel-831	136	4	,	,	PUNCT
absel-831	136	5	for	for	ADP
absel-831	136	6	instance	instance	NOUN
absel-831	136	7	,	,	PUNCT
absel-831	136	8	has	have	VERB
absel-831	136	9	a	a	DET
absel-831	136	10	standardized	standardized	ADJ
absel-831	136	11	scoring	scoring	NOUN
absel-831	136	12	routine	routine	NOUN
absel-831	136	13	that	that	PRON
absel-831	136	14	includes	include	VERB
absel-831	136	15	:	:	PUNCT
absel-831	136	16	profit	profit	NOUN
absel-831	136	17	after	after	ADP
absel-831	136	18	taxes	taxis	NOUN
absel-831	136	19	,	,	PUNCT
absel-831	136	20	return	return	VERB
absel-831	136	21	on	on	ADP
absel-831	136	22	sales	sale	NOUN
absel-831	136	23	,	,	PUNCT
absel-831	136	24	return	return	VERB
absel-831	136	25	on	on	ADP
absel-831	136	26	assets	asset	NOUN
absel-831	136	27	,	,	PUNCT
absel-831	136	28	return	return	VERB
absel-831	136	29	on	on	ADP
absel-831	136	30	equity	equity	NOUN
absel-831	136	31	and	and	CCONJ
absel-831	136	32	profit	profit	NOUN
absel-831	136	33	per	per	ADP
absel-831	136	34	share	share	NOUN
absel-831	136	35	.	.	PUNCT
absel-831	137	1	the	the	DET
absel-831	137	2	administrator	administrator	NOUN
absel-831	137	3	of	of	ADP
absel-831	137	4	the	the	DET
absel-831	137	5	game	game	NOUN
absel-831	137	6	can	can	AUX
absel-831	137	7	decide	decide	VERB
absel-831	137	8	to	to	PART
absel-831	137	9	exclude	exclude	VERB
absel-831	137	10	some	some	DET
absel-831	137	11	indexes	index	NOUN
absel-831	137	12	if	if	SCONJ
absel-831	137	13	he	he	PRON
absel-831	137	14	suspects	suspect	VERB
absel-831	137	15	that	that	SCONJ
absel-831	137	16	the	the	DET
absel-831	137	17	participants	participant	NOUN
absel-831	137	18	can	can	AUX
absel-831	137	19	manipulate	manipulate	VERB
absel-831	137	20	them	they	PRON
absel-831	137	21	:	:	PUNCT
absel-831	137	22	return	return	VERB
absel-831	137	23	on	on	ADP
absel-831	137	24	equity	equity	NOUN
absel-831	137	25	and	and	CCONJ
absel-831	137	26	profit	profit	NOUN
absel-831	137	27	per	per	ADP
absel-831	137	28	share	share	NOUN
absel-831	137	29	(	(	PUNCT
absel-831	137	30	washbush	washbush	NOUN
absel-831	137	31	and	and	CCONJ
absel-831	137	32	gosenpud	gosenpud	NOUN
absel-831	137	33	,	,	PUNCT
absel-831	137	34	1994:84	1994:84	NUM
absel-831	137	35	;	;	PUNCT
absel-831	137	36	2000:168	2000:168	NUM
absel-831	137	37	)	)	PUNCT
absel-831	137	38	.	.	PUNCT
absel-831	138	1	undesired	undesired	ADJ
absel-831	138	2	effects	effect	NOUN
absel-831	138	3	resulting	result	VERB
absel-831	138	4	from	from	ADP
absel-831	138	5	evaluation	evaluation	NOUN
absel-831	138	6	criteria	criterion	NOUN
absel-831	138	7	may	may	AUX
absel-831	138	8	have	have	VERB
absel-831	138	9	their	their	PRON
absel-831	138	10	influence	influence	NOUN
absel-831	138	11	reduced	reduce	VERB
absel-831	138	12	by	by	ADP
absel-831	138	13	attributing	attribute	VERB
absel-831	138	14	weights	weight	NOUN
absel-831	138	15	to	to	ADP
absel-831	138	16	the	the	DET
absel-831	138	17	indicators	indicator	NOUN
absel-831	138	18	.	.	PUNCT
absel-831	139	1	212	212	NUM
absel-831	139	2	developments	development	NOUN
absel-831	139	3	in	in	ADP
absel-831	139	4	business	business	NOUN
absel-831	139	5	simulation	simulation	NOUN
absel-831	139	6	and	and	CCONJ
absel-831	139	7	experiential	experiential	ADJ
absel-831	139	8	learning	learning	NOUN
absel-831	139	9	,	,	PUNCT
absel-831	139	10	volume	volume	NOUN
absel-831	139	11	28	28	NUM
absel-831	139	12	,	,	PUNCT
absel-831	139	13	2001	2001	NUM
absel-831	139	14	but	but	CCONJ
absel-831	139	15	,	,	PUNCT
absel-831	139	16	in	in	ADP
absel-831	139	17	the	the	DET
absel-831	139	18	software	software	NOUN
absel-831	139	19	laptop	laptop	NOUN
absel-831	139	20	:	:	PUNCT
absel-831	139	21	marketing	marketing	NOUN
absel-831	139	22	simulation	simulation	NOUN
absel-831	139	23	,	,	PUNCT
absel-831	139	24	profit	profit	NOUN
absel-831	139	25	after	after	ADP
absel-831	139	26	tax	tax	NOUN
absel-831	139	27	is	be	AUX
absel-831	139	28	transformed	transform	VERB
absel-831	139	29	into	into	ADP
absel-831	139	30	profit	profit	NOUN
absel-831	139	31	per	per	ADP
absel-831	139	32	share	share	NOUN
absel-831	139	33	(	(	PUNCT
absel-831	139	34	eps	eps	PROPN
absel-831	139	35	)	)	PUNCT
absel-831	139	36	which	which	PRON
absel-831	139	37	is	be	AUX
absel-831	139	38	the	the	DET
absel-831	139	39	essential	essential	ADJ
absel-831	139	40	measure	measure	NOUN
absel-831	139	41	for	for	ADP
absel-831	139	42	the	the	DET
absel-831	139	43	evaluation	evaluation	NOUN
absel-831	139	44	of	of	ADP
absel-831	139	45	performance	performance	NOUN
absel-831	139	46	during	during	ADP
absel-831	139	47	the	the	DET
absel-831	139	48	period	period	NOUN
absel-831	139	49	(	(	PUNCT
absel-831	139	50	faria	faria	PROPN
absel-831	139	51	and	and	CCONJ
absel-831	139	52	dickison	dickison	PROPN
absel-831	139	53	1994:36	1994:36	NUM
absel-831	139	54	)	)	PUNCT
absel-831	139	55	.	.	PUNCT
absel-831	140	1	tangehdahl	tangehdahl	NOUN
absel-831	140	2	(	(	PUNCT
absel-831	140	3	2000:122	2000:122	NOUN
absel-831	140	4	)	)	PUNCT
absel-831	140	5	proposed	propose	VERB
absel-831	140	6	that	that	SCONJ
absel-831	140	7	the	the	DET
absel-831	140	8	share	share	NOUN
absel-831	140	9	value	value	NOUN
absel-831	140	10	be	be	AUX
absel-831	140	11	used	use	VERB
absel-831	140	12	as	as	ADP
absel-831	140	13	the	the	DET
absel-831	140	14	only	only	ADJ
absel-831	140	15	measure	measure	NOUN
absel-831	140	16	of	of	ADP
absel-831	140	17	performance	performance	NOUN
absel-831	140	18	in	in	ADP
absel-831	140	19	business	business	NOUN
absel-831	140	20	games	game	NOUN
absel-831	140	21	.	.	PUNCT
absel-831	141	1	he	he	PRON
absel-831	141	2	posed	pose	VERB
absel-831	141	3	two	two	NUM
absel-831	141	4	questions	question	NOUN
absel-831	141	5	:	:	PUNCT
absel-831	141	6	1	1	X
absel-831	141	7	.	.	X
absel-831	141	8	does	do	AUX
absel-831	141	9	share	share	NOUN
absel-831	141	10	value	value	NOUN
absel-831	141	11	properly	properly	ADV
absel-831	141	12	measure	measure	VERB
absel-831	141	13	the	the	DET
absel-831	141	14	factors	factor	NOUN
absel-831	141	15	that	that	PRON
absel-831	141	16	indicate	indicate	VERB
absel-831	141	17	the	the	DET
absel-831	141	18	participants	participant	NOUN
absel-831	141	19	'	'	PART
absel-831	141	20	success	success	NOUN
absel-831	141	21	in	in	ADP
absel-831	141	22	the	the	DET
absel-831	141	23	simulation	simulation	NOUN
absel-831	141	24	?	?	PUNCT
absel-831	142	1	2	2	X
absel-831	142	2	.	.	X
absel-831	142	3	can	can	AUX
absel-831	142	4	share	share	VERB
absel-831	142	5	value	value	NOUN
absel-831	142	6	be	be	AUX
absel-831	142	7	calculated	calculate	VERB
absel-831	142	8	with	with	ADP
absel-831	142	9	precision	precision	NOUN
absel-831	142	10	in	in	ADP
absel-831	142	11	a	a	DET
absel-831	142	12	business	business	NOUN
absel-831	142	13	simulation	simulation	NOUN
absel-831	142	14	?	?	PUNCT
absel-831	143	1	he	he	PRON
absel-831	143	2	considered	consider	VERB
absel-831	143	3	a	a	DET
absel-831	143	4	positive	positive	ADJ
absel-831	143	5	reply	reply	NOUN
absel-831	143	6	for	for	ADP
absel-831	143	7	the	the	DET
absel-831	143	8	first	first	ADJ
absel-831	143	9	question	question	NOUN
absel-831	143	10	,	,	PUNCT
absel-831	143	11	when	when	SCONJ
absel-831	143	12	the	the	DET
absel-831	143	13	value	value	NOUN
absel-831	143	14	of	of	ADP
absel-831	143	15	the	the	DET
absel-831	143	16	share	share	NOUN
absel-831	143	17	directly	directly	ADV
absel-831	143	18	reflects	reflect	VERB
absel-831	143	19	to	to	ADP
absel-831	143	20	what	what	DET
absel-831	143	21	extent	extent	NOUN
absel-831	143	22	the	the	DET
absel-831	143	23	students	student	NOUN
absel-831	143	24	had	have	AUX
absel-831	143	25	practiced	practice	VERB
absel-831	143	26	the	the	DET
absel-831	143	27	important	important	ADJ
absel-831	143	28	concepts	concept	NOUN
absel-831	143	29	of	of	ADP
absel-831	143	30	business	business	NOUN
absel-831	143	31	simulation	simulation	NOUN
absel-831	143	32	.	.	PUNCT
absel-831	144	1	goosen	goosen	PROPN
absel-831	144	2	(	(	PUNCT
absel-831	144	3	1994	1994	NUM
absel-831	144	4	)	)	PUNCT
absel-831	144	5	had	have	AUX
absel-831	144	6	already	already	ADV
absel-831	144	7	discussed	discuss	VERB
absel-831	144	8	the	the	DET
absel-831	144	9	second	second	ADJ
absel-831	144	10	question	question	NOUN
absel-831	144	11	and	and	CCONJ
absel-831	144	12	had	have	AUX
absel-831	144	13	shown	show	VERB
absel-831	144	14	that	that	SCONJ
absel-831	144	15	it	it	PRON
absel-831	144	16	was	be	AUX
absel-831	144	17	possible	possible	ADJ
absel-831	144	18	to	to	PART
absel-831	144	19	calculate	calculate	VERB
absel-831	144	20	a	a	DET
absel-831	144	21	share	share	NOUN
absel-831	144	22	price	price	NOUN
absel-831	144	23	with	with	ADP
absel-831	144	24	a	a	DET
absel-831	144	25	model	model	NOUN
absel-831	144	26	considering	consider	VERB
absel-831	144	27	gains	gain	NOUN
absel-831	144	28	in	in	ADP
absel-831	144	29	the	the	DET
absel-831	144	30	future	future	NOUN
absel-831	144	31	.	.	PUNCT
absel-831	145	1	in	in	ADP
absel-831	145	2	the	the	DET
absel-831	145	3	simulator	simulator	NOUN
absel-831	145	4	mmg	mmg	PROPN
absel-831	145	5	–	–	PUNCT
absel-831	145	6	the	the	DET
absel-831	145	7	multinational	multinational	ADJ
absel-831	145	8	management	management	NOUN
absel-831	145	9	game	game	NOUN
absel-831	145	10	(	(	PUNCT
absel-831	145	11	keys	key	NOUN
absel-831	145	12	,	,	PUNCT
absel-831	145	13	edge	edge	NOUN
absel-831	145	14	and	and	CCONJ
absel-831	145	15	well	well	ADV
absel-831	145	16	,	,	PUNCT
absel-831	145	17	1992:49	1992:49	NUM
absel-831	145	18	)	)	PUNCT
absel-831	145	19	,	,	PUNCT
absel-831	145	20	scoring	scoring	NOUN
absel-831	145	21	is	be	AUX
absel-831	145	22	based	base	VERB
absel-831	145	23	upon	upon	SCONJ
absel-831	145	24	seven	seven	NUM
absel-831	145	25	indices	index	NOUN
absel-831	145	26	of	of	ADP
absel-831	145	27	the	the	DET
absel-831	145	28	scoreboard	scoreboard	NOUN
absel-831	145	29	:	:	PUNCT
absel-831	145	30	1	1	X
absel-831	145	31	.	.	X
absel-831	145	32	market	market	NOUN
absel-831	145	33	share	share	NOUN
absel-831	145	34	2	2	NUM
absel-831	145	35	.	.	PUNCT
absel-831	145	36	return	return	VERB
absel-831	145	37	on	on	ADP
absel-831	145	38	sales	sale	NOUN
absel-831	145	39	3	3	NUM
absel-831	145	40	.	.	PUNCT
absel-831	145	41	return	return	VERB
absel-831	145	42	on	on	ADP
absel-831	145	43	assets	asset	NOUN
absel-831	145	44	4	4	NUM
absel-831	145	45	.	.	PUNCT
absel-831	145	46	inventory	inventory	NOUN
absel-831	145	47	turnover	turnover	NOUN
absel-831	145	48	5	5	NUM
absel-831	145	49	.	.	PUNCT
absel-831	146	1	asset	asset	NOUN
absel-831	146	2	turnover	turnover	NOUN
absel-831	146	3	6	6	NUM
absel-831	146	4	.	.	PUNCT
absel-831	147	1	debt	debt	NOUN
absel-831	147	2	over	over	ADP
absel-831	147	3	total	total	ADJ
absel-831	147	4	assets	asset	NOUN
absel-831	147	5	7	7	NUM
absel-831	147	6	.	.	PUNCT
absel-831	147	7	return	return	VERB
absel-831	147	8	on	on	ADP
absel-831	147	9	equity	equity	NOUN
absel-831	147	10	according	accord	VERB
absel-831	147	11	to	to	ADP
absel-831	147	12	the	the	DET
absel-831	147	13	mmg	mmg	PROPN
absel-831	147	14	participant	participant	PROPN
absel-831	147	15	's	's	PART
absel-831	147	16	textbook	textbook	NOUN
absel-831	147	17	,	,	PUNCT
absel-831	147	18	the	the	DET
absel-831	147	19	seven	seven	NUM
absel-831	147	20	key	key	ADJ
absel-831	147	21	indices	index	NOUN
absel-831	147	22	offer	offer	VERB
absel-831	147	23	a	a	DET
absel-831	147	24	comparative	comparative	ADJ
absel-831	147	25	evaluation	evaluation	NOUN
absel-831	147	26	of	of	ADP
absel-831	147	27	the	the	DET
absel-831	147	28	competing	compete	VERB
absel-831	147	29	teams	team	NOUN
absel-831	147	30	.	.	PUNCT
absel-831	148	1	the	the	DET
absel-831	148	2	game	game	NOUN
absel-831	148	3	's	's	PART
absel-831	148	4	administrator	administrator	NOUN
absel-831	148	5	may	may	AUX
absel-831	148	6	change	change	VERB
absel-831	148	7	the	the	DET
absel-831	148	8	weighting	weighting	NOUN
absel-831	148	9	of	of	ADP
absel-831	148	10	points	point	NOUN
absel-831	148	11	in	in	ADP
absel-831	148	12	each	each	DET
absel-831	148	13	game	game	NOUN
absel-831	148	14	(	(	PUNCT
absel-831	148	15	ten	ten	NUM
absel-831	148	16	points	point	NOUN
absel-831	148	17	as	as	ADP
absel-831	148	18	a	a	DET
absel-831	148	19	maximum	maximum	ADJ
absel-831	148	20	and	and	CCONJ
absel-831	148	21	one	one	NUM
absel-831	148	22	point	point	NOUN
absel-831	148	23	as	as	ADP
absel-831	148	24	a	a	DET
absel-831	148	25	minimum	minimum	NOUN
absel-831	148	26	)	)	PUNCT
absel-831	148	27	.	.	PUNCT
absel-831	149	1	the	the	DET
absel-831	149	2	total	total	NOUN
absel-831	149	3	of	of	ADP
absel-831	149	4	points	point	NOUN
absel-831	149	5	so	so	SCONJ
absel-831	149	6	acquired	acquire	VERB
absel-831	149	7	is	be	AUX
absel-831	149	8	accumulated	accumulate	VERB
absel-831	149	9	year	year	NOUN
absel-831	149	10	by	by	ADP
absel-831	149	11	year	year	NOUN
absel-831	149	12	.	.	PUNCT
absel-831	150	1	the	the	DET
absel-831	150	2	authors	author	NOUN
absel-831	150	3	of	of	ADP
absel-831	150	4	mmg	mmg	PROPN
absel-831	150	5	did	do	AUX
absel-831	150	6	not	not	PART
absel-831	150	7	propose	propose	VERB
absel-831	150	8	the	the	DET
absel-831	150	9	market	market	NOUN
absel-831	150	10	price	price	NOUN
absel-831	150	11	of	of	ADP
absel-831	150	12	a	a	DET
absel-831	150	13	share	share	NOUN
absel-831	150	14	as	as	ADP
absel-831	150	15	one	one	NUM
absel-831	150	16	of	of	ADP
absel-831	150	17	the	the	DET
absel-831	150	18	performance	performance	NOUN
absel-831	150	19	evaluation	evaluation	NOUN
absel-831	150	20	criteria	criterion	NOUN
absel-831	150	21	.	.	PUNCT
absel-831	151	1	nevertheless	nevertheless	ADV
absel-831	151	2	,	,	PUNCT
absel-831	151	3	it	it	PRON
absel-831	151	4	behaves	behave	VERB
absel-831	151	5	in	in	ADP
absel-831	151	6	a	a	DET
absel-831	151	7	plausible	plausible	ADJ
absel-831	151	8	manner	manner	NOUN
absel-831	151	9	and	and	CCONJ
absel-831	151	10	attracts	attract	VERB
absel-831	151	11	the	the	DET
absel-831	151	12	participant	participant	NOUN
absel-831	151	13	's	's	PART
absel-831	151	14	attention	attention	NOUN
absel-831	151	15	because	because	SCONJ
absel-831	151	16	of	of	ADP
absel-831	151	17	its	its	PRON
absel-831	151	18	evolution	evolution	NOUN
absel-831	151	19	in	in	ADP
absel-831	151	20	accordance	accordance	NOUN
absel-831	151	21	with	with	ADP
absel-831	151	22	the	the	DET
absel-831	151	23	annual	annual	ADJ
absel-831	151	24	profit	profit	NOUN
absel-831	151	25	,	,	PUNCT
absel-831	151	26	the	the	DET
absel-831	151	27	dividends	dividend	NOUN
absel-831	151	28	paid	pay	VERB
absel-831	151	29	and	and	CCONJ
absel-831	151	30	the	the	DET
absel-831	151	31	increase	increase	NOUN
absel-831	151	32	of	of	ADP
absel-831	151	33	shares	share	NOUN
absel-831	151	34	in	in	ADP
absel-831	151	35	circulation	circulation	NOUN
absel-831	151	36	.	.	PUNCT
absel-831	152	1	variations	variation	NOUN
absel-831	152	2	suggest	suggest	VERB
absel-831	152	3	an	an	DET
absel-831	152	4	expectation	expectation	NOUN
absel-831	152	5	of	of	ADP
absel-831	152	6	the	the	DET
absel-831	152	7	market	market	NOUN
absel-831	152	8	with	with	ADP
absel-831	152	9	regard	regard	NOUN
absel-831	152	10	to	to	ADP
absel-831	152	11	future	future	ADJ
absel-831	152	12	results	result	NOUN
absel-831	152	13	.	.	PUNCT
absel-831	153	1	in	in	ADP
absel-831	153	2	accordance	accordance	NOUN
absel-831	153	3	with	with	ADP
absel-831	153	4	the	the	DET
absel-831	153	5	balanced	balanced	ADJ
absel-831	153	6	scorecard	scorecard	NOUN
absel-831	153	7	(	(	PUNCT
absel-831	153	8	kaplan	kaplan	PROPN
absel-831	153	9	and	and	CCONJ
absel-831	153	10	norton	norton	PROPN
absel-831	153	11	,	,	PUNCT
absel-831	153	12	1992	1992	NUM
absel-831	153	13	)	)	PUNCT
absel-831	153	14	,	,	PUNCT
absel-831	153	15	the	the	DET
absel-831	153	16	financial	financial	ADJ
absel-831	153	17	measures	measure	NOUN
absel-831	153	18	used	use	VERB
absel-831	153	19	to	to	PART
absel-831	153	20	rate	rate	VERB
absel-831	153	21	teams	team	NOUN
absel-831	153	22	in	in	ADP
absel-831	153	23	the	the	DET
absel-831	153	24	mmg	mmg	PROPN
absel-831	153	25	are	be	AUX
absel-831	153	26	directed	direct	VERB
absel-831	153	27	towards	towards	ADP
absel-831	153	28	past	past	ADJ
absel-831	153	29	results	result	NOUN
absel-831	153	30	and	and	CCONJ
absel-831	153	31	not	not	PART
absel-831	153	32	toward	toward	ADP
absel-831	153	33	future	future	ADJ
absel-831	153	34	ones	one	NOUN
absel-831	153	35	.	.	PUNCT
absel-831	154	1	furthermore	furthermore	ADV
absel-831	154	2	,	,	PUNCT
absel-831	154	3	measures	measure	NOUN
absel-831	154	4	for	for	ADP
absel-831	154	5	performance	performance	NOUN
absel-831	154	6	evaluation	evaluation	NOUN
absel-831	154	7	illustrate	illustrate	ADJ
absel-831	154	8	actions	action	NOUN
absel-831	154	9	of	of	ADP
absel-831	154	10	the	the	DET
absel-831	154	11	participants	participant	NOUN
absel-831	154	12	during	during	ADP
absel-831	154	13	simulation	simulation	NOUN
absel-831	154	14	,	,	PUNCT
absel-831	154	15	not	not	PART
absel-831	154	16	those	those	PRON
absel-831	154	17	they	they	PRON
absel-831	154	18	may	may	AUX
absel-831	154	19	carry	carry	VERB
absel-831	154	20	out	out	ADP
absel-831	154	21	in	in	ADP
absel-831	154	22	the	the	DET
absel-831	154	23	future	future	NOUN
absel-831	154	24	.	.	PUNCT
absel-831	155	1	in	in	ADP
absel-831	155	2	the	the	DET
absel-831	155	3	real	real	ADJ
absel-831	155	4	world	world	NOUN
absel-831	155	5	,	,	PUNCT
absel-831	155	6	companies	company	NOUN
absel-831	155	7	are	be	AUX
absel-831	155	8	more	more	ADV
absel-831	155	9	interested	interested	ADJ
absel-831	155	10	in	in	ADP
absel-831	155	11	their	their	PRON
absel-831	155	12	manager	manager	NOUN
absel-831	155	13	's	's	PART
absel-831	155	14	capabilities	capability	NOUN
absel-831	155	15	with	with	ADP
absel-831	155	16	respect	respect	NOUN
absel-831	155	17	to	to	ADP
absel-831	155	18	future	future	NOUN
absel-831	155	19	than	than	ADP
absel-831	155	20	in	in	ADP
absel-831	155	21	relation	relation	NOUN
absel-831	155	22	to	to	ADP
absel-831	155	23	the	the	DET
absel-831	155	24	past	past	NOUN
absel-831	155	25	.	.	PUNCT
absel-831	156	1	using	use	VERB
absel-831	156	2	data	datum	NOUN
absel-831	156	3	from	from	ADP
absel-831	156	4	exit	exit	NOUN
absel-831	156	5	reports	report	NOUN
absel-831	156	6	,	,	PUNCT
absel-831	156	7	trendmeasuring	trendmeasuring	NOUN
absel-831	156	8	capabilities	capability	NOUN
absel-831	156	9	are	be	AUX
absel-831	156	10	created	create	VERB
absel-831	156	11	on	on	ADP
absel-831	156	12	the	the	DET
absel-831	156	13	scoreboard	scoreboard	NOUN
absel-831	156	14	(	(	PUNCT
absel-831	156	15	see	see	VERB
absel-831	156	16	table	table	NOUN
absel-831	156	17	1	1	NUM
absel-831	156	18	)	)	PUNCT
absel-831	156	19	.	.	PUNCT
absel-831	157	1	conclusions	conclusion	NOUN
absel-831	157	2	as	as	SCONJ
absel-831	157	3	the	the	DET
absel-831	157	4	industrial	industrial	ADJ
absel-831	157	5	era	era	NOUN
absel-831	157	6	is	be	AUX
absel-831	157	7	over	over	ADV
absel-831	157	8	and	and	CCONJ
absel-831	157	9	the	the	DET
absel-831	157	10	information	information	NOUN
absel-831	157	11	era	era	NOUN
absel-831	157	12	is	be	AUX
absel-831	157	13	underway	underway	ADJ
absel-831	157	14	it	it	PRON
absel-831	157	15	seems	seem	VERB
absel-831	157	16	appropriate	appropriate	ADJ
absel-831	157	17	to	to	PART
absel-831	157	18	review	review	VERB
absel-831	157	19	what	what	PRON
absel-831	157	20	performance	performance	NOUN
absel-831	157	21	measures	measure	NOUN
absel-831	157	22	are	be	AUX
absel-831	157	23	adopted	adopt	VERB
absel-831	157	24	by	by	ADP
absel-831	157	25	simulated	simulated	ADJ
absel-831	157	26	companies	company	NOUN
absel-831	157	27	.	.	PUNCT
absel-831	158	1	one	one	NUM
absel-831	158	2	of	of	ADP
absel-831	158	3	the	the	DET
absel-831	158	4	key	key	ADJ
absel-831	158	5	factors	factor	NOUN
absel-831	158	6	for	for	ADP
absel-831	158	7	successful	successful	ADJ
absel-831	158	8	learning	learning	NOUN
absel-831	158	9	is	be	AUX
absel-831	158	10	the	the	DET
absel-831	158	11	feedback	feedback	NOUN
absel-831	158	12	proffered	proffer	VERB
absel-831	158	13	by	by	ADP
absel-831	158	14	business	business	NOUN
absel-831	158	15	simulations	simulation	NOUN
absel-831	158	16	to	to	ADP
absel-831	158	17	students	student	NOUN
absel-831	158	18	.	.	PUNCT
absel-831	159	1	many	many	ADJ
absel-831	159	2	simulations	simulation	NOUN
absel-831	159	3	only	only	ADV
absel-831	159	4	utilize	utilize	VERB
absel-831	159	5	the	the	DET
absel-831	159	6	financial	financial	ADJ
absel-831	159	7	indices	index	NOUN
absel-831	159	8	to	to	PART
absel-831	159	9	assess	assess	VERB
absel-831	159	10	performance	performance	NOUN
absel-831	159	11	.	.	PUNCT
absel-831	160	1	traditional	traditional	ADJ
absel-831	160	2	financial	financial	ADJ
absel-831	160	3	measures	measure	NOUN
absel-831	160	4	do	do	AUX
absel-831	160	5	not	not	PART
absel-831	160	6	embrace	embrace	VERB
absel-831	160	7	the	the	DET
absel-831	160	8	future	future	ADJ
absel-831	160	9	dimension	dimension	NOUN
absel-831	160	10	.	.	PUNCT
absel-831	161	1	the	the	DET
absel-831	161	2	sole	sole	ADJ
absel-831	161	3	use	use	NOUN
absel-831	161	4	of	of	ADP
absel-831	161	5	financial	financial	ADJ
absel-831	161	6	measures	measure	NOUN
absel-831	161	7	may	may	AUX
absel-831	161	8	be	be	AUX
absel-831	161	9	deceptive	deceptive	ADJ
absel-831	161	10	to	to	ADP
absel-831	161	11	the	the	DET
absel-831	161	12	game	game	NOUN
absel-831	161	13	administrator	administrator	NOUN
absel-831	161	14	and	and	CCONJ
absel-831	161	15	to	to	ADP
absel-831	161	16	the	the	DET
absel-831	161	17	students	student	NOUN
absel-831	161	18	.	.	PUNCT
absel-831	162	1	as	as	ADP
absel-831	162	2	a	a	DET
absel-831	162	3	consequence	consequence	NOUN
absel-831	162	4	it	it	PRON
absel-831	162	5	is	be	AUX
absel-831	162	6	proposed	propose	VERB
absel-831	162	7	that	that	SCONJ
absel-831	162	8	:	:	PUNCT
absel-831	162	9	1	1	X
absel-831	162	10	)	)	PUNCT
absel-831	162	11	business	business	NOUN
absel-831	162	12	games	game	NOUN
absel-831	162	13	must	must	AUX
absel-831	162	14	use	use	VERB
absel-831	162	15	more	more	ADJ
absel-831	162	16	than	than	ADP
absel-831	162	17	one	one	NUM
absel-831	162	18	formal	formal	ADJ
absel-831	162	19	method	method	NOUN
absel-831	162	20	of	of	ADP
absel-831	162	21	evaluation	evaluation	NOUN
absel-831	162	22	,	,	PUNCT
absel-831	162	23	associating	associate	VERB
absel-831	162	24	some	some	PRON
absel-831	162	25	of	of	ADP
absel-831	162	26	the	the	DET
absel-831	162	27	existing	exist	VERB
absel-831	162	28	financial	financial	ADJ
absel-831	162	29	methods	method	NOUN
absel-831	162	30	for	for	ADP
absel-831	162	31	a	a	DET
absel-831	162	32	better	well	ADJ
absel-831	162	33	understanding	understanding	NOUN
absel-831	162	34	of	of	ADP
absel-831	162	35	past	past	ADJ
absel-831	162	36	events	event	NOUN
absel-831	162	37	.	.	PUNCT
absel-831	163	1	2	2	X
absel-831	163	2	)	)	PUNCT
absel-831	163	3	a	a	DET
absel-831	163	4	non	non	ADJ
absel-831	163	5	-	-	ADJ
absel-831	163	6	financial	financial	ADJ
absel-831	163	7	approach	approach	NOUN
absel-831	163	8	must	must	AUX
absel-831	163	9	be	be	AUX
absel-831	163	10	included	include	VERB
absel-831	163	11	in	in	ADP
absel-831	163	12	the	the	DET
absel-831	163	13	analysis	analysis	NOUN
absel-831	163	14	of	of	ADP
absel-831	163	15	business	business	NOUN
absel-831	163	16	game	game	NOUN
absel-831	163	17	results	result	NOUN
absel-831	163	18	including	include	VERB
absel-831	163	19	identification	identification	NOUN
absel-831	163	20	of	of	ADP
absel-831	163	21	main	main	ADJ
absel-831	163	22	vectors	vector	NOUN
absel-831	163	23	for	for	ADP
absel-831	163	24	future	future	ADJ
absel-831	163	25	financial	financial	ADJ
absel-831	163	26	results	result	NOUN
absel-831	163	27	.	.	PUNCT
absel-831	164	1	3	3	X
absel-831	164	2	)	)	PUNCT
absel-831	164	3	data	datum	NOUN
absel-831	164	4	in	in	ADP
absel-831	164	5	the	the	DET
absel-831	164	6	exit	exit	NOUN
absel-831	164	7	reports	report	NOUN
absel-831	164	8	of	of	ADP
absel-831	164	9	business	business	NOUN
absel-831	164	10	games	game	NOUN
absel-831	164	11	should	should	AUX
absel-831	164	12	be	be	AUX
absel-831	164	13	analyzed	analyze	VERB
absel-831	164	14	and	and	CCONJ
absel-831	164	15	associated	associate	VERB
absel-831	164	16	to	to	PART
absel-831	164	17	produce	produce	VERB
absel-831	164	18	,	,	PUNCT
absel-831	164	19	immediately	immediately	ADV
absel-831	164	20	,	,	PUNCT
absel-831	164	21	additional	additional	ADJ
absel-831	164	22	indices	index	NOUN
absel-831	164	23	with	with	ADP
absel-831	164	24	measures	measure	NOUN
absel-831	164	25	of	of	ADP
absel-831	164	26	the	the	DET
absel-831	164	27	tendencies	tendency	NOUN
absel-831	164	28	.	.	PUNCT
absel-831	165	1	this	this	DET
absel-831	165	2	paper	paper	NOUN
absel-831	165	3	does	do	AUX
absel-831	165	4	not	not	PART
absel-831	165	5	conclude	conclude	VERB
absel-831	165	6	the	the	DET
absel-831	165	7	subject	subject	NOUN
absel-831	165	8	of	of	ADP
absel-831	165	9	performance	performance	NOUN
absel-831	165	10	evaluation	evaluation	NOUN
absel-831	165	11	but	but	CCONJ
absel-831	165	12	resumes	resume	VERB
absel-831	165	13	the	the	DET
absel-831	165	14	dialog	dialog	NOUN
absel-831	165	15	on	on	ADP
absel-831	165	16	an	an	DET
absel-831	165	17	important	important	ADJ
absel-831	165	18	topic	topic	NOUN
absel-831	165	19	related	relate	VERB
absel-831	165	20	to	to	ADP
absel-831	165	21	the	the	DET
absel-831	165	22	learning	learning	NOUN
absel-831	165	23	process	process	NOUN
absel-831	165	24	in	in	ADP
absel-831	165	25	business	business	NOUN
absel-831	165	26	games	game	NOUN
absel-831	165	27	.	.	PUNCT
absel-831	166	1	references	reference	NOUN
absel-831	166	2	(	(	PUNCT
absel-831	166	3	upon	upon	SCONJ
absel-831	166	4	request	request	NOUN
absel-831	166	5	)	)	PUNCT
absel-831	166	6	213	213	NUM
absel-831	166	7	developments	development	NOUN
absel-831	166	8	in	in	ADP
absel-831	166	9	business	business	NOUN
absel-831	166	10	simulation	simulation	NOUN
absel-831	166	11	and	and	CCONJ
absel-831	166	12	experiential	experiential	ADJ
absel-831	166	13	learning	learning	NOUN
absel-831	166	14	,	,	PUNCT
absel-831	166	15	volume	volume	NOUN
absel-831	166	16	28	28	NUM
absel-831	166	17	,	,	PUNCT
absel-831	166	18	2001	2001	NUM
absel-831	166	19	table	table	NOUN
absel-831	166	20	1	1	NUM
absel-831	166	21	–	–	PUNCT
absel-831	166	22	balanced	balanced	ADJ
absel-831	166	23	scorecard	scorecard	NOUN
absel-831	166	24	versus	versus	ADP
absel-831	166	25	mmg	mmg	PROPN
absel-831	166	26	scoreboard	scoreboard	PROPN
absel-831	166	27	(	(	PUNCT
absel-831	166	28	mmg	mmg	PROPN
absel-831	166	29	:	:	PUNCT
absel-831	166	30	existing	exist	VERB
absel-831	166	31	indices	index	NOUN
absel-831	166	32	;	;	PUNCT
absel-831	166	33	proposed	propose	VERB
absel-831	166	34	indices	index	NOUN
absel-831	166	35	)	)	PUNCT
absel-831	166	36	measures	measure	NOUN
absel-831	166	37	of	of	ADP
absel-831	166	38	strategy	strategy	NOUN
absel-831	166	39	strategic	strategic	ADJ
absel-831	166	40	objectives	objective	NOUN
absel-831	166	41	measures	measure	NOUN
absel-831	166	42	of	of	ADP
absel-831	166	43	occurrence	occurrence	NOUN
absel-831	166	44	measures	measure	NOUN
absel-831	166	45	of	of	ADP
absel-831	166	46	tendencies	tendency	NOUN
absel-831	166	47	financial	financial	ADJ
absel-831	166	48	perspective	perspective	NOUN
absel-831	166	49	:	:	PUNCT
absel-831	166	50	return	return	NOUN
absel-831	166	51	on	on	ADP
absel-831	166	52	equity	equity	NOUN
absel-831	166	53	return	return	NOUN
absel-831	166	54	;	;	PUNCT
absel-831	166	55	on	on	ADP
absel-831	166	56	sales	sale	NOUN
absel-831	166	57	;	;	PUNCT
absel-831	166	58	on	on	ADP
absel-831	166	59	assets	asset	NOUN
absel-831	166	60	;	;	PUNCT
absel-831	166	61	profit	profit	NOUN
absel-831	166	62	growth	growth	NOUN
absel-831	166	63	;	;	PUNCT
absel-831	166	64	profile	profile	NOUN
absel-831	166	65	of	of	ADP
absel-831	166	66	sales	sale	NOUN
absel-831	166	67	(	(	PUNCT
absel-831	166	68	product	product	NOUN
absel-831	166	69	a	a	PRON
absel-831	166	70	and	and	CCONJ
absel-831	166	71	b	b	NOUN
absel-831	166	72	)	)	PUNCT
absel-831	166	73	;	;	PUNCT
absel-831	166	74	productivity	productivity	NOUN
absel-831	166	75	by	by	ADP
absel-831	166	76	cost	cost	NOUN
absel-831	166	77	reduction	reduction	NOUN
absel-831	166	78	return	return	NOUN
absel-831	166	79	on	on	ADP
absel-831	166	80	total	total	ADJ
absel-831	166	81	assets	asset	NOUN
absel-831	166	82	return	return	VERB
absel-831	166	83	on	on	ADP
absel-831	166	84	equity	equity	NOUN
absel-831	166	85	debt	debt	NOUN
absel-831	166	86	to	to	ADP
absel-831	166	87	total	total	ADJ
absel-831	166	88	assets	asset	NOUN
absel-831	166	89	return	return	VERB
absel-831	166	90	on	on	ADP
absel-831	166	91	sales	sale	NOUN
absel-831	166	92	shareholder	shareholder	NOUN
absel-831	166	93	satisfaction	satisfaction	NOUN
absel-831	166	94	(	(	PUNCT
absel-831	166	95	market	market	NOUN
absel-831	166	96	price	price	NOUN
absel-831	166	97	of	of	ADP
absel-831	166	98	share	share	NOUN
absel-831	166	99	)	)	PUNCT
absel-831	166	100	interest	interest	NOUN
absel-831	166	101	rate	rate	NOUN
absel-831	166	102	for	for	ADP
absel-831	166	103	company	company	NOUN
absel-831	166	104	in	in	ADP
absel-831	166	105	relation	relation	NOUN
absel-831	166	106	to	to	ADP
absel-831	166	107	the	the	DET
absel-831	166	108	reference	reference	NOUN
absel-831	166	109	interest	interest	NOUN
absel-831	166	110	that	that	PRON
absel-831	166	111	banks	bank	NOUN
absel-831	166	112	charge	charge	VERB
absel-831	166	113	for	for	ADP
absel-831	166	114	top	top	ADJ
absel-831	166	115	clients	client	NOUN
absel-831	166	116	.	.	PUNCT
absel-831	167	1	(	(	PUNCT
absel-831	167	2	financial	financial	ADJ
absel-831	167	3	risk	risk	NOUN
absel-831	167	4	)	)	PUNCT
absel-831	167	5	client	client	NOUN
absel-831	167	6	's	's	PART
absel-831	167	7	perspective	perspective	NOUN
absel-831	167	8	:	:	PUNCT
absel-831	167	9	market	market	NOUN
absel-831	167	10	share	share	NOUN
absel-831	167	11	;	;	PUNCT
absel-831	167	12	consumer	consumer	NOUN
absel-831	167	13	retention	retention	NOUN
absel-831	167	14	;	;	PUNCT
absel-831	167	15	acquisition	acquisition	NOUN
absel-831	167	16	of	of	ADP
absel-831	167	17	consumers	consumer	NOUN
absel-831	167	18	;	;	PUNCT
absel-831	167	19	consumer	consumer	NOUN
absel-831	167	20	satisfaction	satisfaction	NOUN
absel-831	167	21	;	;	PUNCT
absel-831	167	22	consumer	consumer	NOUN
absel-831	167	23	profitability	profitability	NOUN
absel-831	167	24	market	market	NOUN
absel-831	167	25	share	share	NOUN
absel-831	167	26	(	(	PUNCT
absel-831	167	27	in	in	ADP
absel-831	167	28	each	each	DET
absel-831	167	29	market	market	NOUN
absel-831	167	30	)	)	PUNCT
absel-831	167	31	consumer	consumer	NOUN
absel-831	167	32	profitability	profitability	NOUN
absel-831	167	33	(	(	PUNCT
absel-831	167	34	for	for	ADP
absel-831	167	35	each	each	DET
absel-831	167	36	market	market	NOUN
absel-831	167	37	,	,	PUNCT
absel-831	167	38	for	for	ADP
absel-831	167	39	each	each	DET
absel-831	167	40	product	product	NOUN
absel-831	167	41	)	)	PUNCT
absel-831	167	42	.	.	PUNCT
absel-831	168	1	customer	customer	NOUN
absel-831	168	2	satisfaction	satisfaction	NOUN
absel-831	168	3	(	(	PUNCT
absel-831	168	4	difference	difference	NOUN
absel-831	168	5	between	between	ADP
absel-831	168	6	supply	supply	NOUN
absel-831	168	7	and	and	CCONJ
absel-831	168	8	demand	demand	NOUN
absel-831	168	9	)	)	PUNCT
absel-831	168	10	growth	growth	NOUN
absel-831	168	11	of	of	ADP
absel-831	168	12	market	market	NOUN
absel-831	168	13	share	share	NOUN
absel-831	168	14	international	international	ADJ
absel-831	168	15	operations	operation	NOUN
absel-831	168	16	(	(	PUNCT
absel-831	168	17	number	number	NOUN
absel-831	168	18	of	of	ADP
absel-831	168	19	markets	market	NOUN
absel-831	168	20	;	;	PUNCT
absel-831	168	21	product	product	NOUN
absel-831	168	22	mix	mix	NOUN
absel-831	168	23	)	)	PUNCT
absel-831	168	24	;	;	PUNCT
absel-831	168	25	number	number	NOUN
absel-831	168	26	of	of	ADP
absel-831	168	27	salespeople	salesperson	NOUN
absel-831	168	28	per	per	ADP
absel-831	168	29	distribution	distribution	NOUN
absel-831	168	30	center	center	NOUN
absel-831	168	31	.	.	PUNCT
absel-831	169	1	internal	internal	ADJ
absel-831	169	2	perspective	perspective	NOUN
absel-831	169	3	:	:	PUNCT
absel-831	169	4	innovation	innovation	NOUN
absel-831	169	5	operations	operation	NOUN
absel-831	169	6	service	service	NOUN
absel-831	169	7	after	after	ADP
absel-831	169	8	sales	sale	NOUN
absel-831	169	9	inventory	inventory	NOUN
absel-831	169	10	turnover	turnover	NOUN
absel-831	169	11	asset	asset	NOUN
absel-831	169	12	turnover	turnover	NOUN
absel-831	169	13	productivity	productivity	NOUN
absel-831	169	14	of	of	ADP
absel-831	169	15	work	work	NOUN
absel-831	169	16	stations	station	NOUN
absel-831	169	17	learning	learning	NOUN
absel-831	169	18	and	and	CCONJ
absel-831	169	19	innovation	innovation	NOUN
absel-831	169	20	perspective	perspective	NOUN
absel-831	169	21	:	:	PUNCT
absel-831	169	22	employee	employee	NOUN
absel-831	169	23	satisfaction	satisfaction	NOUN
absel-831	169	24	retention	retention	NOUN
absel-831	169	25	of	of	ADP
absel-831	169	26	employees	employee	NOUN
absel-831	169	27	profitability	profitability	NOUN
absel-831	169	28	per	per	ADP
absel-831	169	29	employee	employee	NOUN
absel-831	169	30	employee	employee	NOUN
absel-831	169	31	satisfaction	satisfaction	NOUN
absel-831	169	32	(	(	PUNCT
absel-831	169	33	turnover	turnover	NOUN
absel-831	169	34	of	of	ADP
absel-831	169	35	employees	employee	NOUN
absel-831	169	36	/	/	SYM
absel-831	169	37	absenteeism	absenteeism	NOUN
absel-831	169	38	)	)	PUNCT
absel-831	169	39	sales	sale	NOUN
absel-831	169	40	per	per	ADP
absel-831	169	41	employee	employee	NOUN
absel-831	169	42	productivity	productivity	NOUN
absel-831	169	43	per	per	ADP
absel-831	169	44	employee	employee	NOUN
absel-831	169	45	214	214	NUM
absel-831	169	46	table	table	NOUN
absel-831	169	47	of	of	ADP
absel-831	169	48	contents	content	NOUN
absel-831	169	49	volume	volume	NOUN
absel-831	169	50	28	28	NUM
absel-831	169	51	,	,	PUNCT
absel-831	169	52	2001	2001	NUM
absel-831	169	53	using	use	VERB
absel-831	169	54	a	a	DET
absel-831	169	55	web	web	NOUN
absel-831	169	56	based	base	VERB
absel-831	169	57	tutorial	tutorial	NOUN
absel-831	169	58	program	program	NOUN
absel-831	169	59	to	to	PART
absel-831	169	60	enhance	enhance	VERB
absel-831	169	61	student	student	NOUN
absel-831	169	62	learning	learning	NOUN
absel-831	169	63	reflecting	reflect	VERB
absel-831	169	64	on	on	ADP
absel-831	169	65	reflection	reflection	NOUN
absel-831	169	66	:	:	PUNCT
absel-831	169	67	an	an	DET
absel-831	169	68	examination	examination	NOUN
absel-831	169	69	of	of	ADP
absel-831	169	70	reflective	reflective	ADJ
absel-831	169	71	learning	learning	NOUN
absel-831	169	72	and	and	CCONJ
absel-831	169	73	assessing	assess	VERB
absel-831	169	74	outcomes	outcome	NOUN
absel-831	169	75	overcoming	overcome	VERB
absel-831	169	76	obstacles	obstacle	NOUN
absel-831	169	77	to	to	ADP
absel-831	169	78	a	a	DET
absel-831	169	79	cross	cross	ADJ
absel-831	169	80	-	-	ADJ
absel-831	169	81	global	global	ADJ
absel-831	169	82	collaborative	collaborative	ADJ
absel-831	169	83	classroom	classroom	NOUN
absel-831	169	84	panel	panel	NOUN
absel-831	169	85	discussion	discussion	NOUN
absel-831	169	86	on	on	ADP
absel-831	169	87	building	build	VERB
absel-831	169	88	and	and	CCONJ
absel-831	169	89	maintaining	maintain	VERB
absel-831	169	90	trust	trust	NOUN
absel-831	169	91	in	in	ADP
absel-831	169	92	the	the	DET
absel-831	169	93	abselesque	abselesque	ADJ
absel-831	169	94	classroom	classroom	NOUN
absel-831	169	95	cosmopolitan	cosmopolitan	NOUN
absel-831	169	96	-	-	PUNCT
absel-831	169	97	based	base	VERB
absel-831	169	98	cross	cross	PROPN
absel-831	169	99	national	national	ADJ
absel-831	169	100	segmentation	segmentation	NOUN
absel-831	169	101	in	in	ADP
absel-831	169	102	global	global	ADJ
absel-831	169	103	marketing	marketing	NOUN
absel-831	169	104	simulations	simulation	NOUN
absel-831	169	105	strategic	strategic	ADJ
absel-831	169	106	management	management	NOUN
absel-831	169	107	and	and	CCONJ
absel-831	169	108	the	the	DET
absel-831	169	109	case	case	NOUN
absel-831	169	110	method	method	NOUN
absel-831	169	111	:	:	PUNCT
absel-831	169	112	survey	survey	NOUN
absel-831	169	113	and	and	CCONJ
absel-831	169	114	evaluation	evaluation	NOUN
absel-831	169	115	in	in	ADP
absel-831	169	116	hong	hong	PROPN
absel-831	169	117	kong	kong	PROPN
absel-831	169	118	designing	designing	PROPN
absel-831	169	119	interactive	interactive	ADJ
absel-831	169	120	self	self	NOUN
absel-831	169	121	-	-	PUNCT
absel-831	169	122	learning	learn	VERB
absel-831	169	123	modules	module	NOUN
absel-831	169	124	using	use	VERB
absel-831	169	125	macromedia	macromedia	PROPN
absel-831	169	126	director	director	NOUN
absel-831	169	127	teaching	teach	VERB
absel-831	169	128	financial	financial	ADJ
absel-831	169	129	markets	market	NOUN
absel-831	169	130	using	use	VERB
absel-831	169	131	the	the	DET
absel-831	169	132	wall	wall	PROPN
absel-831	169	133	street	street	PROPN
absel-831	169	134	journal	journal	PROPN
absel-831	169	135	core	core	PROPN
absel-831	169	136	course	course	NOUN
absel-831	169	137	outcomes	outcome	VERB
absel-831	169	138	assessment	assessment	NOUN
absel-831	169	139	and	and	CCONJ
absel-831	169	140	program	program	VERB
absel-831	169	141	continuous	continuous	ADJ
absel-831	169	142	improvement	improvement	NOUN
absel-831	169	143	using	use	VERB
absel-831	169	144	an	an	DET
absel-831	169	145	integrative	integrative	ADJ
absel-831	169	146	business	business	NOUN
absel-831	169	147	plan	plan	NOUN
absel-831	169	148	œ	œ	NOUN
absel-831	169	149	an	an	DET
absel-831	169	150	empirical	empirical	ADJ
absel-831	169	151	evaluation	evaluation	NOUN
absel-831	169	152	using	use	VERB
absel-831	169	153	a	a	DET
absel-831	169	154	mock	mock	ADJ
absel-831	169	155	trial	trial	NOUN
absel-831	169	156	activity	activity	NOUN
absel-831	169	157	for	for	ADP
absel-831	169	158	interdisciplinary	interdisciplinary	ADJ
absel-831	169	159	learning	learning	NOUN
absel-831	169	160	fidelity	fidelity	NOUN
absel-831	169	161	,	,	PUNCT
absel-831	169	162	verifiability	verifiability	NOUN
absel-831	169	163	,	,	PUNCT
absel-831	169	164	and	and	CCONJ
absel-831	169	165	validity	validity	NOUN
absel-831	169	166	of	of	ADP
absel-831	169	167	simulation	simulation	NOUN
absel-831	169	168	:	:	PUNCT
absel-831	169	169	constructs	construct	VERB
absel-831	169	170	for	for	ADP
absel-831	169	171	evaluation	evaluation	NOUN
absel-831	169	172	2001	2001	NUM
absel-831	169	173	international	international	ADJ
absel-831	169	174	collegiate	collegiate	ADJ
absel-831	169	175	business	business	NOUN
absel-831	169	176	strategy	strategy	NOUN
absel-831	169	177	competition	competition	NOUN
absel-831	169	178	:	:	PUNCT
absel-831	169	179	37	37	NUM
absel-831	169	180	years	year	NOUN
absel-831	169	181	of	of	ADP
absel-831	169	182	collegiate	collegiate	ADJ
absel-831	169	183	competition	competition	NOUN
absel-831	169	184	motivating	motivate	VERB
absel-831	169	185	students	student	NOUN
absel-831	169	186	:	:	PUNCT
absel-831	169	187	an	an	DET
absel-831	169	188	initial	initial	ADJ
absel-831	169	189	attempt	attempt	NOUN
absel-831	169	190	to	to	PART
absel-831	169	191	operationalize	operationalize	VERB
absel-831	169	192	the	the	DET
absel-831	169	193	curiosity	curiosity	NOUN
absel-831	169	194	gap	gap	NOUN
absel-831	169	195	model	model	NOUN
absel-831	169	196	e	e	NOUN
absel-831	169	197	-	-	NOUN
absel-831	169	198	learning	learning	NOUN
absel-831	169	199	:	:	PUNCT
absel-831	169	200	the	the	DET
absel-831	169	201	next	next	ADJ
absel-831	169	202	wave	wave	NOUN
absel-831	169	203	of	of	ADP
absel-831	169	204	experiential	experiential	ADJ
absel-831	169	205	learning	learning	NOUN
absel-831	169	206	helping	help	VERB
absel-831	169	207	new	new	ADJ
absel-831	169	208	game	game	NOUN
absel-831	169	209	adopters	adopter	NOUN
absel-831	169	210	:	:	PUNCT
absel-831	169	211	four	four	NUM
absel-831	169	212	perspectives	perspective	NOUN
absel-831	169	213	an	an	DET
absel-831	169	214	initial	initial	ADJ
absel-831	169	215	validity	validity	NOUN
absel-831	169	216	invesitigaion	invesitigaion	NOUN
absel-831	169	217	of	of	ADP
absel-831	169	218	a	a	DET
absel-831	169	219	test	test	NOUN
absel-831	169	220	assessing	assess	VERB
absel-831	169	221	total	total	ADJ
absel-831	169	222	enterprise	enterprise	NOUN
absel-831	169	223	simulation	simulation	NOUN
absel-831	169	224	learning	learn	VERB
absel-831	169	225	administering	administer	VERB
absel-831	169	226	a	a	DET
absel-831	169	227	marketing	marketing	NOUN
absel-831	169	228	simulation	simulation	NOUN
absel-831	169	229	common	common	ADJ
absel-831	169	230	and	and	CCONJ
absel-831	169	231	varied	varied	ADJ
absel-831	169	232	practices	practice	NOUN
absel-831	169	233	among	among	ADP
absel-831	169	234	instructors	instructor	NOUN
absel-831	169	235	issues	issue	NOUN
absel-831	169	236	in	in	ADP
absel-831	169	237	case	case	NOUN
absel-831	169	238	method	method	NOUN
absel-831	169	239	instruction	instruction	NOUN
absel-831	169	240	:	:	PUNCT
absel-831	169	241	class	class	NOUN
absel-831	169	242	discussion	discussion	NOUN
absel-831	169	243	leadership	leadership	NOUN
absel-831	169	244	sex	sex	NOUN
absel-831	169	245	composition	composition	NOUN
absel-831	169	246	,	,	PUNCT
absel-831	169	247	cohesion	cohesion	NOUN
absel-831	169	248	,	,	PUNCT
absel-831	169	249	consensus	consensus	NOUN
absel-831	169	250	,	,	PUNCT
absel-831	169	251	potency	potency	NOUN
absel-831	169	252	and	and	CCONJ
absel-831	169	253	performance	performance	NOUN
absel-831	169	254	of	of	ADP
absel-831	169	255	simulation	simulation	NOUN
absel-831	169	256	teams	team	NOUN
absel-831	169	257	integrating	integrate	VERB
absel-831	169	258	management	management	NOUN
absel-831	169	259	curriculum	curriculum	NOUN
absel-831	169	260	:	:	PUNCT
absel-831	169	261	linking	link	VERB
absel-831	169	262	courses	course	NOUN
absel-831	169	263	with	with	ADP
absel-831	169	264	frontpage	frontpage	NOUN
absel-831	169	265	absel	absel	NOUN
absel-831	169	266	:	:	PUNCT
absel-831	169	267	the	the	DET
absel-831	169	268	way	way	NOUN
absel-831	169	269	we	we	PRON
absel-831	169	270	talk	talk	VERB
absel-831	169	271	!	!	PUNCT
absel-831	170	1	teaching	teach	VERB
absel-831	170	2	strategic	strategic	ADJ
absel-831	170	3	management	management	NOUN
absel-831	170	4	:	:	PUNCT
absel-831	170	5	a	a	DET
absel-831	170	6	case	case	NOUN
absel-831	170	7	study	study	NOUN
absel-831	170	8	in	in	ADP
absel-831	170	9	the	the	DET
absel-831	170	10	diffusion	diffusion	NOUN
absel-831	170	11	of	of	ADP
absel-831	170	12	innovation	innovation	NOUN
absel-831	170	13	in	in	ADP
absel-831	170	14	education	education	NOUN
absel-831	170	15	a	a	DET
absel-831	170	16	demonstration	demonstration	NOUN
absel-831	170	17	of	of	ADP
absel-831	170	18	bussim	bussim	NOUN
absel-831	170	19	strategy	strategy	NOUN
absel-831	170	20	a	a	DET
absel-831	170	21	total	total	ADJ
absel-831	170	22	enterprise	enterprise	NOUN
absel-831	170	23	simulation	simulation	NOUN
absel-831	170	24	teaching	teaching	NOUN
absel-831	170	25	methods	method	NOUN
absel-831	170	26	:	:	PUNCT
absel-831	170	27	etic	etic	ADJ
absel-831	170	28	or	or	CCONJ
absel-831	170	29	emic	emic	ADJ
absel-831	170	30	antecedents	antecedent	NOUN
absel-831	170	31	of	of	ADP
absel-831	170	32	work	work	NOUN
absel-831	170	33	team	team	NOUN
absel-831	170	34	performance	performance	NOUN
absel-831	170	35	in	in	ADP
absel-831	170	36	a	a	DET
absel-831	170	37	business	business	NOUN
absel-831	170	38	simulation	simulation	NOUN
absel-831	170	39	:	:	PUNCT
absel-831	170	40	personality	personality	NOUN
absel-831	170	41	and	and	CCONJ
absel-831	170	42	group	group	NOUN
absel-831	170	43	interaction	interaction	NOUN
absel-831	170	44	when	when	SCONJ
absel-831	170	45	experiential	experiential	ADJ
absel-831	170	46	educators	educator	NOUN
absel-831	170	47	reflect	reflect	VERB
absel-831	170	48	upon	upon	SCONJ
absel-831	170	49	their	their	PRON
absel-831	170	50	craft	craft	NOUN
absel-831	170	51	:	:	PUNCT
absel-831	170	52	a	a	DET
absel-831	170	53	qualitative	qualitative	ADJ
absel-831	170	54	research	research	NOUN
absel-831	170	55	report	report	NOUN
absel-831	170	56	strategic	strategic	ADJ
absel-831	170	57	sensemaking	sensemaking	NOUN
absel-831	170	58	in	in	ADP
absel-831	170	59	organizations	organization	NOUN
absel-831	170	60	:	:	PUNCT
absel-831	170	61	model	model	NOUN
absel-831	170	62	formulation	formulation	NOUN
absel-831	170	63	and	and	CCONJ
absel-831	170	64	operationalization	operationalization	NOUN
absel-831	170	65	panel	panel	NOUN
absel-831	170	66	discussion	discussion	NOUN
absel-831	170	67	:	:	PUNCT
absel-831	170	68	a	a	DET
absel-831	170	69	model	model	NOUN
absel-831	170	70	for	for	ADP
absel-831	170	71	initiative	initiative	NOUN
absel-831	170	72	development	development	NOUN
absel-831	170	73	:	:	PUNCT
absel-831	170	74	discussion	discussion	NOUN
absel-831	170	75	and	and	CCONJ
absel-831	170	76	ideas	idea	NOUN
absel-831	170	77	of	of	ADP
absel-831	170	78	individual	individual	ADJ
absel-831	170	79	spirit	spirit	NOUN
absel-831	170	80	harmonics	harmonic	NOUN
absel-831	170	81	assessing	assess	VERB
absel-831	170	82	the	the	DET
absel-831	170	83	efficacy	efficacy	NOUN
absel-831	170	84	of	of	ADP
absel-831	170	85	experiential	experiential	ADJ
absel-831	170	86	learning	learning	NOUN
absel-831	170	87	in	in	ADP
absel-831	170	88	a	a	DET
absel-831	170	89	multicultural	multicultural	ADJ
absel-831	170	90	environment	environment	NOUN
absel-831	170	91	are	be	AUX
absel-831	170	92	business	business	NOUN
absel-831	170	93	schools	school	NOUN
absel-831	170	94	producing	produce	VERB
absel-831	170	95	21st	21st	ADJ
absel-831	170	96	century	century	NOUN
absel-831	170	97	managers	manager	NOUN
absel-831	170	98	?	?	PUNCT
absel-831	171	1	blue	blue	ADJ
absel-831	171	2	horizon	horizon	PROPN
absel-831	171	3	cruises	cruise	NOUN
absel-831	171	4	:	:	PUNCT
absel-831	171	5	an	an	DET
absel-831	171	6	international	international	ADJ
absel-831	171	7	simulation	simulation	NOUN
absel-831	171	8	exercise	exercise	NOUN
absel-831	171	9	to	to	PART
absel-831	171	10	illustrate	illustrate	VERB
absel-831	171	11	conflicting	conflict	VERB
absel-831	171	12	economic	economic	ADJ
absel-831	171	13	and	and	CCONJ
absel-831	171	14	cultural	cultural	ADJ
absel-831	171	15	models	model	NOUN
absel-831	171	16	different	different	ADJ
absel-831	171	17	perceptions	perception	NOUN
absel-831	171	18	of	of	ADP
absel-831	171	19	the	the	DET
absel-831	171	20	same	same	ADJ
absel-831	171	21	thing	thing	NOUN
absel-831	171	22	:	:	PUNCT
absel-831	171	23	an	an	DET
absel-831	171	24	experiential	experiential	ADJ
absel-831	171	25	exercise	exercise	NOUN
absel-831	171	26	current	current	ADJ
absel-831	171	27	use	use	NOUN
absel-831	171	28	of	of	ADP
absel-831	171	29	agribusiness	agribusiness	PROPN
absel-831	171	30	simulation	simulation	NOUN
absel-831	171	31	games	game	NOUN
absel-831	171	32	:	:	PUNCT
absel-831	171	33	survey	survey	NOUN
absel-831	171	34	results	result	NOUN
absel-831	171	35	of	of	ADP
absel-831	171	36	university	university	NOUN
absel-831	171	37	agribusiness	agribusiness	NOUN
absel-831	171	38	and	and	CCONJ
absel-831	171	39	agricultural	agricultural	ADJ
absel-831	171	40	economics	economic	NOUN
absel-831	171	41	programs	program	NOUN
absel-831	171	42	team	team	NOUN
absel-831	171	43	building	build	VERB
absel-831	171	44	101	101	NUM
absel-831	171	45	for	for	ADP
absel-831	171	46	accountants	accountant	NOUN
absel-831	171	47	an	an	DET
absel-831	171	48	online	online	ADJ
absel-831	171	49	evaluation	evaluation	NOUN
absel-831	171	50	of	of	ADP
absel-831	171	51	the	the	DET
absel-831	171	52	compete	compete	ADJ
absel-831	171	53	online	online	ADJ
absel-831	171	54	decision	decision	NOUN
absel-831	171	55	entry	entry	NOUN
absel-831	171	56	system	system	NOUN
absel-831	171	57	(	(	PUNCT
absel-831	171	58	codes	code	NOUN
absel-831	171	59	)	)	PUNCT
absel-831	171	60	total	total	ADJ
absel-831	171	61	enterprise	enterprise	NOUN
absel-831	171	62	simulation	simulation	NOUN
absel-831	171	63	winners	winner	NOUN
absel-831	171	64	and	and	CCONJ
absel-831	171	65	losers	loser	NOUN
absel-831	171	66	:	:	PUNCT
absel-831	171	67	a	a	DET
absel-831	171	68	preliminary	preliminary	ADJ
absel-831	171	69	study	study	NOUN
absel-831	171	70	gilding	gilding	NOUN
absel-831	171	71	the	the	DET
absel-831	171	72	lily	lily	NOUN
absel-831	171	73	,	,	PUNCT
absel-831	171	74	enhancing	enhance	VERB
absel-831	171	75	the	the	DET
absel-831	171	76	pedagogical	pedagogical	ADJ
absel-831	171	77	experience	experience	NOUN
absel-831	171	78	,	,	PUNCT
absel-831	171	79	or	or	CCONJ
absel-831	171	80	fixing	fix	VERB
absel-831	171	81	what	what	PRON
absel-831	171	82	isn	isn	VERB
absel-831	171	83	™	™	NOUN
absel-831	171	84	t	t	NOUN
absel-831	171	85	broke	break	VERB
absel-831	171	86	:	:	PUNCT
absel-831	171	87	the	the	DET
absel-831	171	88	dilemma	dilemma	NOUN
absel-831	171	89	of	of	ADP
absel-831	171	90	new	new	ADJ
absel-831	171	91	simulation	simulation	NOUN
absel-831	171	92	versions	version	VERB
absel-831	171	93	the	the	DET
absel-831	171	94	absel	absel	ADJ
absel-831	171	95	endnote	endnote	NOUN
absel-831	171	96	database	database	NOUN
absel-831	171	97	:	:	PUNCT
absel-831	171	98	the	the	DET
absel-831	171	99	perfect	perfect	ADJ
absel-831	171	100	tool	tool	NOUN
absel-831	171	101	for	for	ADP
absel-831	171	102	the	the	DET
absel-831	171	103	bernie	bernie	PROPN
absel-831	171	104	keys	key	VERB
absel-831	171	105	library	library	ADJ
absel-831	171	106	decision	decision	NOUN
absel-831	171	107	-	-	PUNCT
absel-831	171	108	making	make	VERB
absel-831	171	109	exercises	exercise	NOUN
absel-831	171	110	(	(	PUNCT
absel-831	171	111	a	a	X
absel-831	171	112	)	)	PUNCT
absel-831	171	113	,	,	PUNCT
absel-831	171	114	(	(	PUNCT
absel-831	171	115	b	b	NOUN
absel-831	171	116	)	)	PUNCT
absel-831	171	117	,	,	PUNCT
absel-831	171	118	and	and	CCONJ
absel-831	171	119	(	(	PUNCT
absel-831	171	120	c	c	X
absel-831	171	121	):	):	PUNCT
absel-831	171	122	examining	examine	VERB
absel-831	171	123	the	the	DET
absel-831	171	124	role	role	NOUN
absel-831	171	125	of	of	ADP
absel-831	171	126	conflict	conflict	NOUN
absel-831	171	127	in	in	ADP
absel-831	171	128	group	group	NOUN
absel-831	171	129	decision	decision	NOUN
absel-831	171	130	-	-	PUNCT
absel-831	171	131	making	make	VERB
absel-831	171	132	group	group	NOUN
absel-831	171	133	decision	decision	NOUN
absel-831	171	134	simulation	simulation	NOUN
absel-831	171	135	(	(	PUNCT
absel-831	171	136	a)-(f	a)-(f	PROPN
absel-831	171	137	):	):	PUNCT
absel-831	171	138	examining	examine	VERB
absel-831	171	139	procedural	procedural	ADJ
absel-831	171	140	justice	justice	NOUN
absel-831	171	141	in	in	ADP
absel-831	171	142	group	group	NOUN
absel-831	171	143	decision	decision	NOUN
absel-831	171	144	-	-	PUNCT
absel-831	171	145	making	make	VERB
absel-831	171	146	processes	process	NOUN
absel-831	171	147	evaluation	evaluation	NOUN
absel-831	171	148	of	of	ADP
absel-831	171	149	performance	performance	NOUN
absel-831	171	150	in	in	ADP
absel-831	171	151	business	business	NOUN
absel-831	171	152	games	game	NOUN
absel-831	171	153	:	:	PUNCT
absel-831	171	154	financial	financial	ADJ
absel-831	171	155	and	and	CCONJ
absel-831	171	156	non	non	ADJ
absel-831	171	157	financial	financial	ADJ
absel-831	171	158	approaches	approach	VERB
absel-831	171	159	a	a	DET
absel-831	171	160	framework	framework	NOUN
absel-831	171	161	for	for	ADP
absel-831	171	162	evaluating	evaluate	VERB
absel-831	171	163	simulations	simulation	NOUN
absel-831	171	164	as	as	ADP
absel-831	171	165	educational	educational	ADJ
absel-831	171	166	tools	tool	NOUN
absel-831	171	167	congruence	congruence	PROPN
absel-831	171	168	ii	ii	NOUN
absel-831	171	169	™	™	PROPN
absel-831	171	170	:	:	PUNCT
absel-831	171	171	a	a	DET
absel-831	171	172	strategic	strategic	ADJ
absel-831	171	173	business	business	NOUN
absel-831	171	174	board	board	NOUN
absel-831	171	175	game	game	NOUN
absel-831	171	176	the	the	DET
absel-831	171	177	tournament	tournament	NOUN
absel-831	171	178	concept	concept	NOUN
absel-831	171	179	:	:	PUNCT
absel-831	171	180	extending	extend	VERB
absel-831	171	181	the	the	DET
absel-831	171	182	idea	idea	NOUN
absel-831	171	183	of	of	ADP
absel-831	171	184	using	use	VERB
absel-831	171	185	simulations	simulation	NOUN
absel-831	171	186	as	as	ADP
absel-831	171	187	instruments	instrument	NOUN
absel-831	171	188	of	of	ADP
absel-831	171	189	assessment	assessment	NOUN
absel-831	171	190	the	the	DET
absel-831	171	191	economic	economic	ADJ
absel-831	171	192	and	and	CCONJ
absel-831	171	193	political	political	ADJ
absel-831	171	194	transition	transition	NOUN
absel-831	171	195	of	of	ADP
absel-831	171	196	the	the	DET
absel-831	171	197	mexican	mexican	ADJ
absel-831	171	198	state	state	NOUN
absel-831	171	199	in	in	ADP
absel-831	171	200	the	the	DET
absel-831	171	201	threshold	threshold	NOUN
absel-831	171	202	of	of	ADP
absel-831	171	203	twenty	twenty	NUM
absel-831	171	204	first	first	ADJ
absel-831	171	205	century	century	NOUN
absel-831	171	206	:	:	PUNCT
absel-831	171	207	from	from	ADP
absel-831	171	208	the	the	DET
absel-831	171	209	entrepreneurial	entrepreneurial	ADJ
absel-831	171	210	state	state	NOUN
absel-831	171	211	to	to	ADP
absel-831	171	212	the	the	DET
absel-831	171	213	state	state	NOUN
absel-831	171	214	of	of	ADP
absel-831	171	215	entrepreneurs	entrepreneur	NOUN
absel-831	171	216	.	.	PUNCT
absel-831	172	1	experiential	experiential	ADJ
absel-831	172	2	learning	learning	NOUN
absel-831	172	3	for	for	ADP
absel-831	172	4	accountants	accountant	NOUN
absel-831	172	5	:	:	PUNCT
absel-831	172	6	the	the	PRON
absel-831	172	7	not	not	PART
absel-831	172	8	for	for	ADP
absel-831	172	9	profit	profit	NOUN
absel-831	172	10	project	project	NOUN
absel-831	172	11	an	an	DET
absel-831	172	12	investigation	investigation	NOUN
absel-831	172	13	of	of	ADP
absel-831	172	14	the	the	DET
absel-831	172	15	environmental	environmental	ADJ
absel-831	172	16	awareness	awareness	NOUN
absel-831	172	17	attained	attain	VERB
absel-831	172	18	in	in	ADP
absel-831	172	19	a	a	DET
absel-831	172	20	simple	simple	ADJ
absel-831	172	21	business	business	NOUN
absel-831	172	22	simulation	simulation	NOUN
absel-831	172	23	game	game	NOUN
absel-831	172	24	a	a	DET
absel-831	172	25	daily	daily	ADJ
absel-831	172	26	exercise	exercise	NOUN
absel-831	172	27	in	in	ADP
absel-831	172	28	theory	theory	NOUN
absel-831	172	29	application	application	NOUN
absel-831	172	30	:	:	PUNCT
absel-831	172	31	is	be	AUX
absel-831	172	32	this	this	PRON
absel-831	172	33	why	why	SCONJ
absel-831	172	34	i	i	PRON
absel-831	172	35	had	have	VERB
absel-831	172	36	to	to	PART
absel-831	172	37	take	take	VERB
absel-831	172	38	marketing	marketing	NOUN
absel-831	172	39	,	,	PUNCT
absel-831	172	40	management	management	NOUN
absel-831	172	41	,	,	PUNCT
absel-831	172	42	finance	finance	NOUN
absel-831	172	43	–	–	PUNCT
absel-831	172	44	?	?	PUNCT
absel-831	173	1	an	an	DET
absel-831	173	2	alternative	alternative	ADJ
absel-831	173	3	view	view	NOUN
absel-831	173	4	to	to	ADP
absel-831	173	5	scoring	score	VERB
absel-831	173	6	selected	select	VERB
absel-831	173	7	simulation	simulation	NOUN
absel-831	173	8	games	game	NOUN
absel-831	173	9	and	and	CCONJ
absel-831	173	10	experiential	experiential	ADJ
absel-831	173	11	exercises	exercise	NOUN