id	sid	tid	token	lemma	pos
esutjss-65	1	1	67	67	NUM
esutjss-65	1	2	effect	effect	NOUN
esutjss-65	1	3	of	of	ADP
esutjss-65	1	4	public	public	ADJ
esutjss-65	1	5	servants	servant	NOUN
esutjss-65	1	6	’	'	PUNCT
esutjss-65	1	7	financial	financial	ADJ
esutjss-65	1	8	abuse	abuse	NOUN
esutjss-65	1	9	on	on	ADP
esutjss-65	1	10	nigeria	nigeria	PROPN
esutjss-65	1	11	economy	economy	NOUN
esutjss-65	1	12	ogbu	ogbu	ADV
esutjss-65	1	13	elijah	elijah	PROPN
esutjss-65	1	14	chikwado	chikwado	PROPN
esutjss-65	1	15	department	department	PROPN
esutjss-65	1	16	of	of	ADP
esutjss-65	1	17	sociology	sociology	NOUN
esutjss-65	1	18	and	and	CCONJ
esutjss-65	1	19	anthropology	anthropology	NOUN
esutjss-65	1	20	enugu	enugu	PROPN
esutjss-65	1	21	state	state	PROPN
esutjss-65	1	22	university	university	PROPN
esutjss-65	1	23	of	of	ADP
esutjss-65	1	24	science	science	NOUN
esutjss-65	1	25	and	and	CCONJ
esutjss-65	1	26	technology	technology	NOUN
esutjss-65	1	27	.	.	PUNCT
esutjss-65	2	1	email	email	NOUN
esutjss-65	2	2	:	:	PUNCT
esutjss-65	2	3	comrade.elijah@yahoo.com	comrade.elijah@yahoo.com	PROPN
esutjss-65	2	4	contact	contact	NOUN
esutjss-65	2	5	:	:	PUNCT
esutjss-65	2	6	07035350755	07035350755	NUM
esutjss-65	2	7	abstract	abstract	VERB
esutjss-65	2	8	the	the	DET
esutjss-65	2	9	misuse	misuse	NOUN
esutjss-65	2	10	or	or	CCONJ
esutjss-65	2	11	abuse	abuse	NOUN
esutjss-65	2	12	of	of	ADP
esutjss-65	2	13	public	public	ADJ
esutjss-65	2	14	fund	fund	NOUN
esutjss-65	2	15	by	by	ADP
esutjss-65	2	16	public	public	ADJ
esutjss-65	2	17	servants	servant	NOUN
esutjss-65	2	18	and	and	CCONJ
esutjss-65	2	19	politicians	politician	NOUN
esutjss-65	2	20	has	have	AUX
esutjss-65	2	21	always	always	ADV
esutjss-65	2	22	been	be	AUX
esutjss-65	2	23	the	the	DET
esutjss-65	2	24	short	short	ADJ
esutjss-65	2	25	fall	fall	NOUN
esutjss-65	2	26	of	of	ADP
esutjss-65	2	27	most	most	ADV
esutjss-65	2	28	appropriated	appropriate	VERB
esutjss-65	2	29	public	public	ADJ
esutjss-65	2	30	funds	fund	NOUN
esutjss-65	2	31	in	in	ADP
esutjss-65	2	32	nigeria	nigeria	PROPN
esutjss-65	2	33	.	.	PUNCT
esutjss-65	3	1	this	this	PRON
esutjss-65	3	2	however	however	ADV
esutjss-65	3	3	has	have	VERB
esutjss-65	3	4	grave	grave	ADJ
esutjss-65	3	5	consequences	consequence	NOUN
esutjss-65	3	6	on	on	ADP
esutjss-65	3	7	the	the	DET
esutjss-65	3	8	growth	growth	NOUN
esutjss-65	3	9	of	of	ADP
esutjss-65	3	10	the	the	DET
esutjss-65	3	11	nation	nation	NOUN
esutjss-65	3	12	’s	’s	PART
esutjss-65	3	13	economy	economy	NOUN
esutjss-65	3	14	.	.	PUNCT
esutjss-65	4	1	this	this	DET
esutjss-65	4	2	paper	paper	NOUN
esutjss-65	4	3	examines	examine	VERB
esutjss-65	4	4	the	the	DET
esutjss-65	4	5	effect	effect	NOUN
esutjss-65	4	6	of	of	ADP
esutjss-65	4	7	public	public	ADJ
esutjss-65	4	8	servants	servant	NOUN
esutjss-65	4	9	financial	financial	ADJ
esutjss-65	4	10	abuse	abuse	NOUN
esutjss-65	4	11	on	on	ADP
esutjss-65	4	12	nigeria	nigeria	PROPN
esutjss-65	4	13	economy	economy	NOUN
esutjss-65	4	14	.	.	PUNCT
esutjss-65	5	1	in	in	ADP
esutjss-65	5	2	carrying	carry	VERB
esutjss-65	5	3	out	out	ADP
esutjss-65	5	4	the	the	DET
esutjss-65	5	5	study	study	NOUN
esutjss-65	5	6	,	,	PUNCT
esutjss-65	5	7	three	three	NUM
esutjss-65	5	8	theories	theory	NOUN
esutjss-65	5	9	were	be	AUX
esutjss-65	5	10	extensively	extensively	ADV
esutjss-65	5	11	reviewed	review	VERB
esutjss-65	5	12	to	to	PART
esutjss-65	5	13	establish	establish	VERB
esutjss-65	5	14	the	the	DET
esutjss-65	5	15	theoretical	theoretical	ADJ
esutjss-65	5	16	foundation	foundation	NOUN
esutjss-65	5	17	of	of	ADP
esutjss-65	5	18	the	the	DET
esutjss-65	5	19	study	study	NOUN
esutjss-65	5	20	.	.	PUNCT
esutjss-65	6	1	this	this	DET
esutjss-65	6	2	paper	paper	NOUN
esutjss-65	6	3	through	through	ADP
esutjss-65	6	4	the	the	DET
esutjss-65	6	5	researcher	researcher	NOUN
esutjss-65	6	6	developed	develop	VERB
esutjss-65	6	7	a	a	DET
esutjss-65	6	8	model	model	NOUN
esutjss-65	6	9	,	,	PUNCT
esutjss-65	6	10	identified	identify	VERB
esutjss-65	6	11	various	various	ADJ
esutjss-65	6	12	forms	form	NOUN
esutjss-65	6	13	of	of	ADP
esutjss-65	6	14	financial	financial	ADJ
esutjss-65	6	15	abuse	abuse	NOUN
esutjss-65	6	16	by	by	ADP
esutjss-65	6	17	public	public	ADJ
esutjss-65	6	18	servants	servant	NOUN
esutjss-65	6	19	;	;	PUNCT
esutjss-65	6	20	and	and	CCONJ
esutjss-65	6	21	their	their	PRON
esutjss-65	6	22	effects	effect	NOUN
esutjss-65	6	23	on	on	ADP
esutjss-65	6	24	nigeria	nigeria	PROPN
esutjss-65	6	25	economy	economy	NOUN
esutjss-65	6	26	.	.	PUNCT
esutjss-65	7	1	this	this	DET
esutjss-65	7	2	paper	paper	NOUN
esutjss-65	7	3	recommended	recommend	VERB
esutjss-65	7	4	stringent	stringent	ADJ
esutjss-65	7	5	laws	law	NOUN
esutjss-65	7	6	to	to	PART
esutjss-65	7	7	deter	deter	VERB
esutjss-65	7	8	public	public	ADJ
esutjss-65	7	9	servants	servant	NOUN
esutjss-65	7	10	from	from	ADP
esutjss-65	7	11	misusing	misuse	VERB
esutjss-65	7	12	public	public	ADJ
esutjss-65	7	13	funds	fund	NOUN
esutjss-65	7	14	;	;	PUNCT
esutjss-65	7	15	mandatory	mandatory	ADJ
esutjss-65	7	16	declaration	declaration	NOUN
esutjss-65	7	17	of	of	ADP
esutjss-65	7	18	assets	asset	NOUN
esutjss-65	7	19	by	by	ADP
esutjss-65	7	20	public	public	ADJ
esutjss-65	7	21	servants	servant	NOUN
esutjss-65	7	22	;	;	PUNCT
esutjss-65	7	23	proper	proper	ADJ
esutjss-65	7	24	budget	budget	NOUN
esutjss-65	7	25	planning	planning	NOUN
esutjss-65	7	26	,	,	PUNCT
esutjss-65	7	27	accountability	accountability	NOUN
esutjss-65	7	28	and	and	CCONJ
esutjss-65	7	29	periodic	periodic	ADJ
esutjss-65	7	30	monitoring	monitoring	NOUN
esutjss-65	7	31	of	of	ADP
esutjss-65	7	32	it	it	PRON
esutjss-65	7	33	execution	execution	NOUN
esutjss-65	7	34	.	.	PUNCT
esutjss-65	8	1	keywords	keyword	NOUN
esutjss-65	8	2	:	:	PUNCT
esutjss-65	8	3	public	public	ADJ
esutjss-65	8	4	servants	servant	NOUN
esutjss-65	8	5	,	,	PUNCT
esutjss-65	8	6	financial	financial	ADJ
esutjss-65	8	7	abuse	abuse	NOUN
esutjss-65	8	8	,	,	PUNCT
esutjss-65	8	9	economy	economy	NOUN
esutjss-65	8	10	,	,	PUNCT
esutjss-65	8	11	public	public	ADJ
esutjss-65	8	12	funds	fund	NOUN
esutjss-65	8	13	.	.	PUNCT
esutjss-65	9	1	introduction	introduction	NOUN
esutjss-65	9	2	finance	finance	NOUN
esutjss-65	9	3	,	,	PUNCT
esutjss-65	9	4	no	no	ADV
esutjss-65	9	5	doubt	doubt	ADV
esutjss-65	9	6	is	be	AUX
esutjss-65	9	7	the	the	DET
esutjss-65	9	8	life	life	NOUN
esutjss-65	9	9	blood	blood	NOUN
esutjss-65	9	10	of	of	ADP
esutjss-65	9	11	every	every	DET
esutjss-65	9	12	organization	organization	NOUN
esutjss-65	9	13	.	.	PUNCT
esutjss-65	10	1	the	the	DET
esutjss-65	10	2	effectiveness	effectiveness	NOUN
esutjss-65	10	3	and	and	CCONJ
esutjss-65	10	4	efficiency	efficiency	NOUN
esutjss-65	10	5	of	of	ADP
esutjss-65	10	6	any	any	DET
esutjss-65	10	7	organization	organization	NOUN
esutjss-65	10	8	is	be	AUX
esutjss-65	10	9	dependent	dependent	ADJ
esutjss-65	10	10	on	on	ADP
esutjss-65	10	11	how	how	SCONJ
esutjss-65	10	12	well	well	ADV
esutjss-65	10	13	it	it	PRON
esutjss-65	10	14	manages	manage	VERB
esutjss-65	10	15	it	it	PRON
esutjss-65	10	16	resources	resource	VERB
esutjss-65	10	17	,	,	PUNCT
esutjss-65	10	18	whether	whether	SCONJ
esutjss-65	10	19	financial	financial	ADJ
esutjss-65	10	20	,	,	PUNCT
esutjss-65	10	21	material	material	NOUN
esutjss-65	10	22	or	or	CCONJ
esutjss-65	10	23	personnel	personnel	NOUN
esutjss-65	10	24	resources	resource	NOUN
esutjss-65	10	25	.	.	PUNCT
esutjss-65	11	1	financial	financial	ADJ
esutjss-65	11	2	management	management	NOUN
esutjss-65	11	3	takes	take	VERB
esutjss-65	11	4	place	place	NOUN
esutjss-65	11	5	within	within	ADP
esutjss-65	11	6	the	the	DET
esutjss-65	11	7	context	context	NOUN
esutjss-65	11	8	of	of	ADP
esutjss-65	11	9	economic	economic	ADJ
esutjss-65	11	10	activity	activity	NOUN
esutjss-65	11	11	as	as	ADV
esutjss-65	11	12	well	well	ADV
esutjss-65	11	13	as	as	ADP
esutjss-65	11	14	within	within	ADP
esutjss-65	11	15	a	a	DET
esutjss-65	11	16	structure	structure	NOUN
esutjss-65	11	17	of	of	ADP
esutjss-65	11	18	social	social	ADJ
esutjss-65	11	19	and	and	CCONJ
esutjss-65	11	20	ethical	ethical	ADJ
esutjss-65	11	21	constraints	constraint	NOUN
esutjss-65	11	22	(	(	PUNCT
esutjss-65	11	23	geoffrey	geoffrey	PROPN
esutjss-65	11	24	&	&	CCONJ
esutjss-65	11	25	stanley	stanley	PROPN
esutjss-65	11	26	,	,	PUNCT
esutjss-65	11	27	2008	2008	NUM
esutjss-65	11	28	p.3	p.3	NOUN
esutjss-65	11	29	)	)	PUNCT
esutjss-65	11	30	.	.	PUNCT
esutjss-65	12	1	government	government	NOUN
esutjss-65	12	2	as	as	ADP
esutjss-65	12	3	a	a	DET
esutjss-65	12	4	common	common	ADJ
esutjss-65	12	5	agent	agent	NOUN
esutjss-65	12	6	of	of	ADP
esutjss-65	12	7	the	the	DET
esutjss-65	12	8	people	people	NOUN
esutjss-65	12	9	to	to	PART
esutjss-65	12	10	which	which	PRON
esutjss-65	12	11	all	all	DET
esutjss-65	12	12	members	member	NOUN
esutjss-65	12	13	of	of	ADP
esutjss-65	12	14	the	the	DET
esutjss-65	12	15	society	society	NOUN
esutjss-65	12	16	surrenders	surrender	VERB
esutjss-65	12	17	some	some	PRON
esutjss-65	12	18	of	of	ADP
esutjss-65	12	19	their	their	PRON
esutjss-65	12	20	individual	individual	ADJ
esutjss-65	12	21	right	right	NOUN
esutjss-65	12	22	in	in	ADP
esutjss-65	12	23	a	a	DET
esutjss-65	12	24	social	social	ADJ
esutjss-65	12	25	contract	contract	NOUN
esutjss-65	12	26	,	,	PUNCT
esutjss-65	12	27	exist	exist	VERB
esutjss-65	12	28	to	to	PART
esutjss-65	12	29	serve	serve	VERB
esutjss-65	12	30	the	the	DET
esutjss-65	12	31	needs	need	NOUN
esutjss-65	12	32	of	of	ADP
esutjss-65	12	33	the	the	DET
esutjss-65	12	34	citizens	citizen	NOUN
esutjss-65	12	35	and	and	CCONJ
esutjss-65	12	36	to	to	PART
esutjss-65	12	37	ensure	ensure	VERB
esutjss-65	12	38	those	those	DET
esutjss-65	12	39	needs	need	NOUN
esutjss-65	12	40	are	be	AUX
esutjss-65	12	41	provided	provide	VERB
esutjss-65	12	42	efficiently	efficiently	ADV
esutjss-65	12	43	and	and	CCONJ
esutjss-65	12	44	effectively	effectively	ADV
esutjss-65	12	45	(	(	PUNCT
esutjss-65	12	46	okechukwu	okechukwu	NOUN
esutjss-65	12	47	,	,	PUNCT
esutjss-65	12	48	2010	2010	NUM
esutjss-65	12	49	p.13	p.13	NOUN
esutjss-65	12	50	)	)	PUNCT
esutjss-65	12	51	.	.	PUNCT
esutjss-65	13	1	it	it	PRON
esutjss-65	13	2	accomplishes	accomplish	VERB
esutjss-65	13	3	this	this	DET
esutjss-65	13	4	lofty	lofty	ADJ
esutjss-65	13	5	goal	goal	NOUN
esutjss-65	13	6	by	by	ADP
esutjss-65	13	7	providing	provide	VERB
esutjss-65	13	8	clear	clear	ADJ
esutjss-65	13	9	processes	process	NOUN
esutjss-65	13	10	,	,	PUNCT
esutjss-65	13	11	structures	structure	NOUN
esutjss-65	13	12	and	and	CCONJ
esutjss-65	13	13	follow	follow	VERB
esutjss-65	13	14	up	up	ADP
esutjss-65	13	15	for	for	ADP
esutjss-65	13	16	all	all	DET
esutjss-65	13	17	aspect	aspect	NOUN
esutjss-65	13	18	of	of	ADP
esutjss-65	13	19	executive	executive	ADJ
esutjss-65	13	20	management	management	NOUN
esutjss-65	13	21	(	(	PUNCT
esutjss-65	13	22	decision	decision	NOUN
esutjss-65	13	23	-	-	PUNCT
esutjss-65	13	24	making	making	NOUN
esutjss-65	13	25	,	,	PUNCT
esutjss-65	13	26	strategic	strategic	ADJ
esutjss-65	13	27	alignment	alignment	NOUN
esutjss-65	13	28	,	,	PUNCT
esutjss-65	13	29	managerial	managerial	ADJ
esutjss-65	13	30	control	control	NOUN
esutjss-65	13	31	,	,	PUNCT
esutjss-65	13	32	supervision	supervision	NOUN
esutjss-65	13	33	and	and	CCONJ
esutjss-65	13	34	financial	financial	ADJ
esutjss-65	13	35	accountability	accountability	NOUN
esutjss-65	13	36	.	.	PUNCT
esutjss-65	14	1	mailto:comrade.elijah@yahoo.com	mailto:comrade.elijah@yahoo.com	PROPN
esutjss-65	14	2	public	public	ADJ
esutjss-65	14	3	servants	servant	NOUN
esutjss-65	14	4	financial	financial	ADJ
esutjss-65	14	5	abuse	abuse	NOUN
esutjss-65	14	6	nevertheless	nevertheless	ADV
esutjss-65	14	7	,	,	PUNCT
esutjss-65	14	8	this	this	DET
esutjss-65	14	9	indispensable	indispensable	ADJ
esutjss-65	14	10	role	role	NOUN
esutjss-65	14	11	of	of	ADP
esutjss-65	14	12	government	government	NOUN
esutjss-65	14	13	as	as	ADP
esutjss-65	14	14	the	the	DET
esutjss-65	14	15	common	common	ADJ
esutjss-65	14	16	agent	agent	NOUN
esutjss-65	14	17	of	of	ADP
esutjss-65	14	18	the	the	DET
esutjss-65	14	19	people	people	NOUN
esutjss-65	14	20	has	have	AUX
esutjss-65	14	21	in	in	ADP
esutjss-65	14	22	many	many	ADJ
esutjss-65	14	23	instances	instance	NOUN
esutjss-65	14	24	appeared	appear	VERB
esutjss-65	14	25	deceptive	deceptive	ADJ
esutjss-65	14	26	and	and	CCONJ
esutjss-65	14	27	elusive	elusive	ADJ
esutjss-65	14	28	as	as	ADP
esutjss-65	14	29	personal	personal	ADJ
esutjss-65	14	30	interest	interest	NOUN
esutjss-65	14	31	of	of	ADP
esutjss-65	14	32	it	it	PRON
esutjss-65	14	33	public	public	ADJ
esutjss-65	14	34	servants	servant	NOUN
esutjss-65	14	35	often	often	ADV
esutjss-65	14	36	overrides	override	VERB
esutjss-65	14	37	general	general	ADJ
esutjss-65	14	38	interest	interest	NOUN
esutjss-65	14	39	.	.	PUNCT
esutjss-65	15	1	nowadays	nowadays	ADV
esutjss-65	15	2	there	there	PRON
esutjss-65	15	3	are	be	VERB
esutjss-65	15	4	blatant	blatant	ADJ
esutjss-65	15	5	cases	case	NOUN
esutjss-65	15	6	of	of	ADP
esutjss-65	15	7	financial	financial	ADJ
esutjss-65	15	8	abuse	abuse	NOUN
esutjss-65	15	9	perpetrated	perpetrate	VERB
esutjss-65	15	10	by	by	ADP
esutjss-65	15	11	public	public	ADJ
esutjss-65	15	12	servants	servant	NOUN
esutjss-65	15	13	with	with	ADP
esutjss-65	15	14	outrageous	outrageous	ADJ
esutjss-65	15	15	effect	effect	NOUN
esutjss-65	15	16	on	on	ADP
esutjss-65	15	17	the	the	DET
esutjss-65	15	18	nation	nation	NOUN
esutjss-65	15	19	’s	’s	PART
esutjss-65	15	20	economy	economy	NOUN
esutjss-65	15	21	.	.	PUNCT
esutjss-65	16	1	every	every	DET
esutjss-65	16	2	regime	regime	NOUN
esutjss-65	16	3	in	in	ADP
esutjss-65	16	4	nigeria	nigeria	PROPN
esutjss-65	16	5	is	be	AUX
esutjss-65	16	6	always	always	ADV
esutjss-65	16	7	known	know	VERB
esutjss-65	16	8	with	with	ADP
esutjss-65	16	9	one	one	NUM
esutjss-65	16	10	form	form	NOUN
esutjss-65	16	11	of	of	ADP
esutjss-65	16	12	corruption	corruption	NOUN
esutjss-65	16	13	or	or	CCONJ
esutjss-65	16	14	another	another	PRON
esutjss-65	16	15	for	for	ADP
esutjss-65	16	16	instance	instance	NOUN
esutjss-65	16	17	under	under	ADP
esutjss-65	16	18	the	the	DET
esutjss-65	16	19	gowon	gowon	PROPN
esutjss-65	16	20	regime	regime	NOUN
esutjss-65	16	21	nigeria	nigeria	PROPN
esutjss-65	16	22	acquired	acquire	VERB
esutjss-65	16	23	a	a	DET
esutjss-65	16	24	reputation	reputation	NOUN
esutjss-65	16	25	as	as	ADP
esutjss-65	16	26	the	the	DET
esutjss-65	16	27	most	most	ADV
esutjss-65	16	28	benevolent	benevolent	ADJ
esutjss-65	16	29	father	father	NOUN
esutjss-65	16	30	christmas	christmas	PROPN
esutjss-65	16	31	(	(	PUNCT
esutjss-65	16	32	akani	akani	NOUN
esutjss-65	16	33	,	,	PUNCT
esutjss-65	16	34	2000	2000	NUM
esutjss-65	16	35	p.20	p.20	NOUN
esutjss-65	16	36	)	)	PUNCT
esutjss-65	16	37	.	.	PUNCT
esutjss-65	17	1	it	it	PRON
esutjss-65	17	2	was	be	AUX
esutjss-65	17	3	clear	clear	ADJ
esutjss-65	17	4	that	that	SCONJ
esutjss-65	17	5	nigeria	nigeria	PROPN
esutjss-65	17	6	was	be	AUX
esutjss-65	17	7	threading	thread	VERB
esutjss-65	17	8	the	the	DET
esutjss-65	17	9	path	path	NOUN
esutjss-65	17	10	of	of	ADP
esutjss-65	17	11	self	self	NOUN
esutjss-65	17	12	-	-	PUNCT
esutjss-65	17	13	destruction	destruction	NOUN
esutjss-65	17	14	.	.	PUNCT
esutjss-65	18	1	elsewhere	elsewhere	ADV
esutjss-65	18	2	,	,	PUNCT
esutjss-65	18	3	other	other	ADJ
esutjss-65	18	4	oil	oil	NOUN
esutjss-65	18	5	producing	produce	VERB
esutjss-65	18	6	countries	country	NOUN
esutjss-65	18	7	did	do	AUX
esutjss-65	18	8	not	not	PART
esutjss-65	18	9	fold	fold	VERB
esutjss-65	18	10	their	their	PRON
esutjss-65	18	11	hands	hand	NOUN
esutjss-65	18	12	and	and	CCONJ
esutjss-65	18	13	watch	watch	VERB
esutjss-65	18	14	their	their	PRON
esutjss-65	18	15	petro	petro	NOUN
esutjss-65	18	16	-	-	PUNCT
esutjss-65	18	17	dollar	dollar	NOUN
esutjss-65	18	18	stolen	steal	VERB
esutjss-65	18	19	by	by	ADP
esutjss-65	18	20	agents	agent	NOUN
esutjss-65	18	21	of	of	ADP
esutjss-65	18	22	corruption	corruption	NOUN
esutjss-65	18	23	,	,	PUNCT
esutjss-65	18	24	but	but	CCONJ
esutjss-65	18	25	in	in	ADP
esutjss-65	18	26	nigeria	nigeria	PROPN
esutjss-65	18	27	case	case	NOUN
esutjss-65	18	28	,	,	PUNCT
esutjss-65	18	29	this	this	PRON
esutjss-65	18	30	was	be	AUX
esutjss-65	18	31	the	the	DET
esutjss-65	18	32	order	order	NOUN
esutjss-65	18	33	of	of	ADP
esutjss-65	18	34	the	the	DET
esutjss-65	18	35	day	day	NOUN
esutjss-65	18	36	(	(	PUNCT
esutjss-65	18	37	akani	akani	NOUN
esutjss-65	18	38	,	,	PUNCT
esutjss-65	18	39	2000	2000	NUM
esutjss-65	18	40	p.20	p.20	NOUN
esutjss-65	18	41	)	)	PUNCT
esutjss-65	18	42	.	.	PUNCT
esutjss-65	19	1	furthermore	furthermore	ADV
esutjss-65	19	2	,	,	PUNCT
esutjss-65	19	3	during	during	ADP
esutjss-65	19	4	olushegun	olushegun	PROPN
esutjss-65	19	5	obasanjo	obasanjo	PROPN
esutjss-65	19	6	military	military	ADJ
esutjss-65	19	7	regime	regime	NOUN
esutjss-65	19	8	in	in	ADP
esutjss-65	19	9	1976	1976	NUM
esutjss-65	19	10	,	,	PUNCT
esutjss-65	19	11	operation	operation	NOUN
esutjss-65	19	12	feed	feed	NOUN
esutjss-65	19	13	the	the	DET
esutjss-65	19	14	nation	nation	NOUN
esutjss-65	19	15	was	be	AUX
esutjss-65	19	16	introduced	introduce	VERB
esutjss-65	19	17	with	with	ADP
esutjss-65	19	18	good	good	ADJ
esutjss-65	19	19	intention	intention	NOUN
esutjss-65	19	20	,	,	PUNCT
esutjss-65	19	21	but	but	CCONJ
esutjss-65	19	22	it	it	PRON
esutjss-65	19	23	planning	planning	NOUN
esutjss-65	19	24	and	and	CCONJ
esutjss-65	19	25	execution	execution	NOUN
esutjss-65	19	26	was	be	AUX
esutjss-65	19	27	riddled	riddle	VERB
esutjss-65	19	28	with	with	ADP
esutjss-65	19	29	fraud	fraud	NOUN
esutjss-65	19	30	,	,	PUNCT
esutjss-65	19	31	mismanagement	mismanagement	ADJ
esutjss-65	19	32	extortion	extortion	NOUN
esutjss-65	19	33	and	and	CCONJ
esutjss-65	19	34	corruption	corruption	NOUN
esutjss-65	19	35	(	(	PUNCT
esutjss-65	19	36	akani	akani	NOUN
esutjss-65	19	37	,	,	PUNCT
esutjss-65	19	38	2000:20	2000:20	NUM
esutjss-65	19	39	)	)	PUNCT
esutjss-65	19	40	.	.	PUNCT
esutjss-65	20	1	the	the	DET
esutjss-65	20	2	administration	administration	NOUN
esutjss-65	20	3	in	in	ADP
esutjss-65	20	4	furtherance	furtherance	NOUN
esutjss-65	20	5	of	of	ADP
esutjss-65	20	6	it	it	PRON
esutjss-65	20	7	ineptness	ineptness	NOUN
esutjss-65	20	8	in	in	ADP
esutjss-65	20	9	management	management	NOUN
esutjss-65	20	10	of	of	ADP
esutjss-65	20	11	the	the	DET
esutjss-65	20	12	oil	oil	NOUN
esutjss-65	20	13	revenue	revenue	NOUN
esutjss-65	20	14	accruing	accrue	VERB
esutjss-65	20	15	to	to	ADP
esutjss-65	20	16	it	it	PRON
esutjss-65	20	17	,	,	PUNCT
esutjss-65	20	18	introduced	introduce	VERB
esutjss-65	20	19	festac	festac	PROPN
esutjss-65	20	20	(	(	PUNCT
esutjss-65	20	21	festival	festival	NOUN
esutjss-65	20	22	of	of	ADP
esutjss-65	20	23	act	act	NOUN
esutjss-65	20	24	and	and	CCONJ
esutjss-65	20	25	culture	culture	NOUN
esutjss-65	20	26	)	)	PUNCT
esutjss-65	20	27	in	in	ADP
esutjss-65	20	28	1977	1977	NUM
esutjss-65	20	29	.	.	PUNCT
esutjss-65	21	1	this	this	DET
esutjss-65	21	2	programme	programme	NOUN
esutjss-65	21	3	drained	drain	VERB
esutjss-65	21	4	nigeria	nigeria	PROPN
esutjss-65	21	5	economy	economy	NOUN
esutjss-65	21	6	of	of	ADP
esutjss-65	21	7	virtually	virtually	ADV
esutjss-65	21	8	all	all	DET
esutjss-65	21	9	her	her	PRON
esutjss-65	21	10	oil	oil	NOUN
esutjss-65	21	11	revenue	revenue	NOUN
esutjss-65	21	12	.	.	PUNCT
esutjss-65	22	1	the	the	DET
esutjss-65	22	2	second	second	ADJ
esutjss-65	22	3	republic	republic	NOUN
esutjss-65	22	4	under	under	ADP
esutjss-65	22	5	shagari	shagari	NOUN
esutjss-65	22	6	mapped	map	VERB
esutjss-65	22	7	out	out	ADP
esutjss-65	22	8	a	a	DET
esutjss-65	22	9	whopping	whopping	ADJ
esutjss-65	22	10	n2billion	n2billion	NOUN
esutjss-65	22	11	for	for	ADP
esutjss-65	22	12	the	the	DET
esutjss-65	22	13	development	development	NOUN
esutjss-65	22	14	of	of	ADP
esutjss-65	22	15	the	the	DET
esutjss-65	22	16	federal	federal	ADJ
esutjss-65	22	17	capital	capital	NOUN
esutjss-65	22	18	territory	territory	PROPN
esutjss-65	22	19	abuja	abuja	PROPN
esutjss-65	22	20	.	.	PUNCT
esutjss-65	23	1	most	most	ADJ
esutjss-65	23	2	of	of	ADP
esutjss-65	23	3	the	the	DET
esutjss-65	23	4	contractors	contractor	NOUN
esutjss-65	23	5	disappeared	disappear	VERB
esutjss-65	23	6	into	into	ADP
esutjss-65	23	7	a	a	DET
esutjss-65	23	8	thin	thin	ADJ
esutjss-65	23	9	air	air	NOUN
esutjss-65	23	10	with	with	ADP
esutjss-65	23	11	millions	million	NOUN
esutjss-65	23	12	of	of	ADP
esutjss-65	23	13	naira	naira	NUM
esutjss-65	23	14	of	of	ADP
esutjss-65	23	15	mobilization	mobilization	NOUN
esutjss-65	23	16	fee	fee	NOUN
esutjss-65	23	17	to	to	PART
esutjss-65	23	18	build	build	VERB
esutjss-65	23	19	new	new	ADJ
esutjss-65	23	20	houses	house	NOUN
esutjss-65	23	21	,	,	PUNCT
esutjss-65	23	22	buy	buy	VERB
esutjss-65	23	23	new	new	ADJ
esutjss-65	23	24	cars	car	NOUN
esutjss-65	23	25	,	,	PUNCT
esutjss-65	23	26	marry	marry	VERB
esutjss-65	23	27	new	new	ADJ
esutjss-65	23	28	wives	wife	NOUN
esutjss-65	23	29	and	and	CCONJ
esutjss-65	23	30	take	take	VERB
esutjss-65	23	31	numerous	numerous	ADJ
esutjss-65	23	32	chieftaincy	chieftaincy	NOUN
esutjss-65	23	33	titles	title	NOUN
esutjss-65	23	34	(	(	PUNCT
esutjss-65	23	35	akani	akani	NOUN
esutjss-65	23	36	,	,	PUNCT
esutjss-65	23	37	2000	2000	NUM
esutjss-65	23	38	p.23	p.23	NOUN
esutjss-65	23	39	)	)	PUNCT
esutjss-65	23	40	.	.	PUNCT
esutjss-65	24	1	from	from	ADP
esutjss-65	24	2	december	december	PROPN
esutjss-65	24	3	31	31	NUM
esutjss-65	24	4	1983	1983	NUM
esutjss-65	24	5	when	when	SCONJ
esutjss-65	24	6	general	general	ADJ
esutjss-65	24	7	muhammadu	muhammadu	VERB
esutjss-65	24	8	buhari	buhari	PROPN
esutjss-65	24	9	and	and	CCONJ
esutjss-65	24	10	tunde	tunde	PROPN
esutjss-65	24	11	idiagbon	idiagbon	PROPN
esutjss-65	24	12	sacked	sack	VERB
esutjss-65	24	13	the	the	DET
esutjss-65	24	14	civilian	civilian	ADJ
esutjss-65	24	15	government	government	NOUN
esutjss-65	24	16	of	of	ADP
esutjss-65	24	17	shehu	shehu	PROPN
esutjss-65	24	18	shagari	shagari	PROPN
esutjss-65	24	19	,	,	PUNCT
esutjss-65	24	20	the	the	DET
esutjss-65	24	21	nation	nation	NOUN
esutjss-65	24	22	experienced	experience	VERB
esutjss-65	24	23	one	one	NUM
esutjss-65	24	24	form	form	NOUN
esutjss-65	24	25	of	of	ADP
esutjss-65	24	26	military	military	ADJ
esutjss-65	24	27	dictatorship	dictatorship	NOUN
esutjss-65	24	28	after	after	ADP
esutjss-65	24	29	another	another	PRON
esutjss-65	24	30	.	.	PUNCT
esutjss-65	25	1	it	it	PRON
esutjss-65	25	2	was	be	AUX
esutjss-65	25	3	during	during	ADP
esutjss-65	25	4	this	this	DET
esutjss-65	25	5	period	period	NOUN
esutjss-65	25	6	which	which	PRON
esutjss-65	25	7	terminated	terminate	VERB
esutjss-65	25	8	on	on	ADP
esutjss-65	25	9	29	29	NUM
esutjss-65	25	10	may	may	PROPN
esutjss-65	25	11	1999	1999	NUM
esutjss-65	25	12	that	that	PRON
esutjss-65	25	13	corruption	corruption	NOUN
esutjss-65	25	14	became	become	VERB
esutjss-65	25	15	acceptable	acceptable	ADJ
esutjss-65	25	16	politics	politic	NOUN
esutjss-65	25	17	of	of	ADP
esutjss-65	25	18	government	government	NOUN
esutjss-65	25	19	(	(	PUNCT
esutjss-65	25	20	akani	akani	NOUN
esutjss-65	25	21	,	,	PUNCT
esutjss-65	25	22	2000	2000	NUM
esutjss-65	25	23	p.23	p.23	NOUN
esutjss-65	25	24	)	)	PUNCT
esutjss-65	25	25	.	.	PUNCT
esutjss-65	26	1	69	69	NUM
esutjss-65	26	2	we	we	PRON
esutjss-65	26	3	have	have	AUX
esutjss-65	26	4	heard	hear	VERB
esutjss-65	26	5	cases	case	NOUN
esutjss-65	26	6	of	of	ADP
esutjss-65	26	7	abacha	abacha	PROPN
esutjss-65	26	8	loot	loot	NOUN
esutjss-65	26	9	,	,	PUNCT
esutjss-65	26	10	where	where	SCONJ
esutjss-65	26	11	he	he	PRON
esutjss-65	26	12	gave	give	VERB
esutjss-65	26	13	his	his	PRON
esutjss-65	26	14	son	son	NOUN
esutjss-65	26	15	700	700	NUM
esutjss-65	26	16	m	m	NOUN
esutjss-65	26	17	usd	usd	NOUN
esutjss-65	26	18	in	in	ADP
esutjss-65	26	19	cash	cash	NOUN
esutjss-65	26	20	to	to	PART
esutjss-65	26	21	keep	keep	VERB
esutjss-65	26	22	for	for	ADP
esutjss-65	26	23	him	he	PRON
esutjss-65	26	24	.	.	PUNCT
esutjss-65	27	1	akani	akani	NOUN
esutjss-65	27	2	in	in	ADP
esutjss-65	27	3	above	above	ADP
esutjss-65	27	4	cited	cite	VERB
esutjss-65	27	5	made	make	VERB
esutjss-65	27	6	it	it	PRON
esutjss-65	27	7	clear	clear	ADJ
esutjss-65	27	8	that	that	SCONJ
esutjss-65	27	9	this	this	DET
esutjss-65	27	10	700	700	NUM
esutjss-65	27	11	m	m	NOUN
esutjss-65	27	12	usd	usd	NOUN
esutjss-65	27	13	if	if	SCONJ
esutjss-65	27	14	used	use	VERB
esutjss-65	27	15	in	in	ADP
esutjss-65	27	16	the	the	DET
esutjss-65	27	17	economy	economy	NOUN
esutjss-65	27	18	,	,	PUNCT
esutjss-65	27	19	will	will	AUX
esutjss-65	27	20	be	be	AUX
esutjss-65	27	21	able	able	ADJ
esutjss-65	27	22	to	to	PART
esutjss-65	27	23	pay	pay	VERB
esutjss-65	27	24	the	the	DET
esutjss-65	27	25	salaries	salary	NOUN
esutjss-65	27	26	of	of	ADP
esutjss-65	27	27	1	1	NUM
esutjss-65	27	28	million	million	NUM
esutjss-65	27	29	nigerians	nigerians	PROPN
esutjss-65	27	30	workers	worker	NOUN
esutjss-65	27	31	on	on	ADP
esutjss-65	27	32	any	any	DET
esutjss-65	27	33	grade	grade	NOUN
esutjss-65	27	34	level	level	NOUN
esutjss-65	27	35	at	at	ADP
esutjss-65	27	36	n55,000	n55,000	NOUN
esutjss-65	27	37	for	for	ADP
esutjss-65	27	38	11	11	NUM
esutjss-65	27	39	years	year	NOUN
esutjss-65	27	40	.	.	PUNCT
esutjss-65	28	1	and	and	CCONJ
esutjss-65	28	2	yet	yet	ADV
esutjss-65	28	3	somebody	somebody	PRON
esutjss-65	28	4	had	have	VERB
esutjss-65	28	5	the	the	DET
esutjss-65	28	6	gut	gut	NOUN
esutjss-65	28	7	to	to	PART
esutjss-65	28	8	steal	steal	VERB
esutjss-65	28	9	that	that	PRON
esutjss-65	28	10	much	much	ADJ
esutjss-65	28	11	from	from	ADP
esutjss-65	28	12	our	our	PRON
esutjss-65	28	13	common	common	ADJ
esutjss-65	28	14	wealth	wealth	NOUN
esutjss-65	28	15	,	,	PUNCT
esutjss-65	28	16	when	when	SCONJ
esutjss-65	28	17	retired	retired	ADJ
esutjss-65	28	18	workers	worker	NOUN
esutjss-65	28	19	are	be	AUX
esutjss-65	28	20	not	not	PART
esutjss-65	28	21	paid	pay	VERB
esutjss-65	28	22	their	their	PRON
esutjss-65	28	23	pensions	pension	NOUN
esutjss-65	28	24	and	and	CCONJ
esutjss-65	28	25	gratuities	gratuity	NOUN
esutjss-65	28	26	.	.	PUNCT
esutjss-65	29	1	sacked	sack	VERB
esutjss-65	29	2	ones	one	NOUN
esutjss-65	29	3	are	be	AUX
esutjss-65	29	4	not	not	PART
esutjss-65	29	5	paid	pay	VERB
esutjss-65	29	6	in	in	ADP
esutjss-65	29	7	lieu	lieu	NOUN
esutjss-65	29	8	of	of	ADP
esutjss-65	29	9	notice	notice	NOUN
esutjss-65	29	10	and	and	CCONJ
esutjss-65	29	11	nigerian	nigerian	ADJ
esutjss-65	29	12	workers	worker	NOUN
esutjss-65	29	13	are	be	AUX
esutjss-65	29	14	dying	die	VERB
esutjss-65	29	15	in	in	ADP
esutjss-65	29	16	their	their	PRON
esutjss-65	29	17	thousands	thousand	NOUN
esutjss-65	29	18	(	(	PUNCT
esutjss-65	29	19	akani	akani	NOUN
esutjss-65	29	20	,	,	PUNCT
esutjss-65	29	21	2000	2000	NUM
esutjss-65	29	22	p.23	p.23	NOUN
esutjss-65	29	23	)	)	PUNCT
esutjss-65	29	24	.	.	PUNCT
esutjss-65	30	1	the	the	DET
esutjss-65	30	2	goodluck	goodluck	PROPN
esutjss-65	30	3	jonathan	jonathan	PROPN
esutjss-65	30	4	civilian	civilian	PROPN
esutjss-65	30	5	led	lead	VERB
esutjss-65	30	6	administration	administration	NOUN
esutjss-65	30	7	recorded	record	VERB
esutjss-65	30	8	or	or	CCONJ
esutjss-65	30	9	experienced	experience	VERB
esutjss-65	30	10	flagrant	flagrant	ADJ
esutjss-65	30	11	abuse	abuse	NOUN
esutjss-65	30	12	of	of	ADP
esutjss-65	30	13	public	public	ADJ
esutjss-65	30	14	funds	fund	NOUN
esutjss-65	30	15	by	by	ADP
esutjss-65	30	16	public	public	ADJ
esutjss-65	30	17	servant	servant	NOUN
esutjss-65	30	18	.	.	PUNCT
esutjss-65	31	1	this	this	PRON
esutjss-65	31	2	was	be	AUX
esutjss-65	31	3	evident	evident	ADJ
esutjss-65	31	4	in	in	ADP
esutjss-65	31	5	the	the	DET
esutjss-65	31	6	over	over	ADP
esutjss-65	31	7	12	12	NUM
esutjss-65	31	8	billion	billion	NUM
esutjss-65	31	9	naira	naira	NOUN
esutjss-65	31	10	,	,	PUNCT
esutjss-65	31	11	unaccounted	unaccounte	VERB
esutjss-65	31	12	nnpc	nnpc	NOUN
esutjss-65	31	13	missing	miss	VERB
esutjss-65	31	14	fund	fund	NOUN
esutjss-65	31	15	,	,	PUNCT
esutjss-65	31	16	exposed	expose	VERB
esutjss-65	31	17	by	by	ADP
esutjss-65	31	18	the	the	DET
esutjss-65	31	19	then	then	ADJ
esutjss-65	31	20	governor	governor	NOUN
esutjss-65	31	21	of	of	ADP
esutjss-65	31	22	central	central	PROPN
esutjss-65	31	23	bank	bank	PROPN
esutjss-65	31	24	of	of	ADP
esutjss-65	31	25	nigeria	nigeria	PROPN
esutjss-65	31	26	.	.	PUNCT
esutjss-65	32	1	much	much	ADV
esutjss-65	32	2	more	more	ADV
esutjss-65	32	3	recently	recently	ADV
esutjss-65	32	4	was	be	AUX
esutjss-65	32	5	the	the	DET
esutjss-65	32	6	exposed	expose	VERB
esutjss-65	32	7	dasuki	dasuki	NOUN
esutjss-65	32	8	,	,	PUNCT
esutjss-65	32	9	gate	gate	NOUN
esutjss-65	32	10	arm	arm	PROPN
esutjss-65	32	11	deal	deal	NOUN
esutjss-65	32	12	fund	fund	NOUN
esutjss-65	32	13	perpetrated	perpetrate	VERB
esutjss-65	32	14	during	during	ADP
esutjss-65	32	15	jonathan	jonathan	PROPN
esutjss-65	32	16	’s	’s	PART
esutjss-65	32	17	administration	administration	NOUN
esutjss-65	32	18	.	.	PUNCT
esutjss-65	33	1	nevertheless	nevertheless	ADV
esutjss-65	33	2	,	,	PUNCT
esutjss-65	33	3	it	it	PRON
esutjss-65	33	4	is	be	AUX
esutjss-65	33	5	disheartening	dishearten	VERB
esutjss-65	33	6	to	to	PART
esutjss-65	33	7	note	note	VERB
esutjss-65	33	8	that	that	SCONJ
esutjss-65	33	9	despite	despite	SCONJ
esutjss-65	33	10	all	all	DET
esutjss-65	33	11	the	the	DET
esutjss-65	33	12	efforts	effort	NOUN
esutjss-65	33	13	put	put	VERB
esutjss-65	33	14	in	in	ADP
esutjss-65	33	15	place	place	NOUN
esutjss-65	33	16	by	by	ADP
esutjss-65	33	17	successive	successive	ADJ
esutjss-65	33	18	government	government	NOUN
esutjss-65	33	19	in	in	ADP
esutjss-65	33	20	the	the	DET
esutjss-65	33	21	form	form	NOUN
esutjss-65	33	22	of	of	ADP
esutjss-65	33	23	laws	law	NOUN
esutjss-65	33	24	and	and	CCONJ
esutjss-65	33	25	establishment	establishment	NOUN
esutjss-65	33	26	of	of	ADP
esutjss-65	33	27	divers	diver	NOUN
esutjss-65	33	28	anti	anti	ADJ
esutjss-65	33	29	-	-	ADJ
esutjss-65	33	30	graft	graft	ADJ
esutjss-65	33	31	agencies	agency	NOUN
esutjss-65	33	32	to	to	PART
esutjss-65	33	33	write	write	VERB
esutjss-65	33	34	the	the	DET
esutjss-65	33	35	above	above	ADJ
esutjss-65	33	36	wrongs	wrong	NOUN
esutjss-65	33	37	,	,	PUNCT
esutjss-65	33	38	financial	financial	ADJ
esutjss-65	33	39	abuse	abuse	NOUN
esutjss-65	33	40	cases	case	NOUN
esutjss-65	33	41	has	have	AUX
esutjss-65	33	42	remained	remain	VERB
esutjss-65	33	43	unabated	unabated	ADJ
esutjss-65	33	44	.	.	PUNCT
esutjss-65	34	1	it	it	PRON
esutjss-65	34	2	is	be	AUX
esutjss-65	34	3	therefore	therefore	ADV
esutjss-65	34	4	against	against	ADP
esutjss-65	34	5	this	this	DET
esutjss-65	34	6	background	background	NOUN
esutjss-65	34	7	that	that	SCONJ
esutjss-65	34	8	the	the	DET
esutjss-65	34	9	need	need	NOUN
esutjss-65	34	10	to	to	PART
esutjss-65	34	11	research	research	VERB
esutjss-65	34	12	on	on	ADP
esutjss-65	34	13	the	the	DET
esutjss-65	34	14	effect	effect	NOUN
esutjss-65	34	15	of	of	ADP
esutjss-65	34	16	financial	financial	ADJ
esutjss-65	34	17	abuse	abuse	NOUN
esutjss-65	34	18	by	by	ADP
esutjss-65	34	19	the	the	DET
esutjss-65	34	20	public	public	ADJ
esutjss-65	34	21	servants	servant	NOUN
esutjss-65	34	22	on	on	ADP
esutjss-65	34	23	the	the	DET
esutjss-65	34	24	economy	economy	NOUN
esutjss-65	34	25	of	of	ADP
esutjss-65	34	26	nigeria	nigeria	PROPN
esutjss-65	34	27	has	have	AUX
esutjss-65	34	28	risen	rise	VERB
esutjss-65	34	29	.	.	PUNCT
esutjss-65	35	1	statement	statement	NOUN
esutjss-65	35	2	of	of	ADP
esutjss-65	35	3	problem	problem	NOUN
esutjss-65	35	4	the	the	DET
esutjss-65	35	5	diagnostic	diagnostic	ADJ
esutjss-65	35	6	survey	survey	NOUN
esutjss-65	35	7	conducted	conduct	VERB
esutjss-65	35	8	in	in	ADP
esutjss-65	35	9	2001	2001	NUM
esutjss-65	35	10	into	into	ADP
esutjss-65	35	11	the	the	DET
esutjss-65	35	12	federal	federal	ADJ
esutjss-65	35	13	government	government	NOUN
esutjss-65	35	14	public	public	ADJ
esutjss-65	35	15	procurement	procurement	NOUN
esutjss-65	35	16	,	,	PUNCT
esutjss-65	35	17	revealed	reveal	VERB
esutjss-65	35	18	that	that	SCONJ
esutjss-65	35	19	nigeria	nigeria	PROPN
esutjss-65	35	20	lost	lose	VERB
esutjss-65	35	21	several	several	ADJ
esutjss-65	35	22	hundred	hundred	NUM
esutjss-65	35	23	billions	billion	NOUN
esutjss-65	35	24	of	of	ADP
esutjss-65	35	25	naira	naira	NOUN
esutjss-65	35	26	over	over	ADP
esutjss-65	35	27	the	the	DET
esutjss-65	35	28	last	last	ADJ
esutjss-65	35	29	few	few	ADJ
esutjss-65	35	30	decades	decade	NOUN
esutjss-65	35	31	,	,	PUNCT
esutjss-65	35	32	due	due	ADP
esutjss-65	35	33	to	to	ADP
esutjss-65	35	34	flagrant	flagrant	ADJ
esutjss-65	35	35	abuse	abuse	NOUN
esutjss-65	35	36	of	of	ADP
esutjss-65	35	37	procedures	procedure	NOUN
esutjss-65	35	38	,	,	PUNCT
esutjss-65	35	39	lack	lack	NOUN
esutjss-65	35	40	of	of	ADP
esutjss-65	35	41	transparency	transparency	NOUN
esutjss-65	35	42	and	and	CCONJ
esutjss-65	35	43	merit	merit	NOUN
esutjss-65	35	44	in	in	ADP
esutjss-65	35	45	the	the	DET
esutjss-65	35	46	award	award	NOUN
esutjss-65	35	47	of	of	ADP
esutjss-65	35	48	contracts	contract	NOUN
esutjss-65	35	49	in	in	ADP
esutjss-65	35	50	the	the	DET
esutjss-65	35	51	public	public	ADJ
esutjss-65	35	52	sector	sector	NOUN
esutjss-65	35	53	and	and	CCONJ
esutjss-65	35	54	accountability	accountability	NOUN
esutjss-65	35	55	quandary	quandary	NOUN
esutjss-65	35	56	(	(	PUNCT
esutjss-65	35	57	uremadu	uremadu	ADJ
esutjss-65	35	58	2004	2004	NUM
esutjss-65	35	59	p.21	p.21	NOUN
esutjss-65	35	60	)	)	PUNCT
esutjss-65	35	61	.	.	PUNCT
esutjss-65	36	1	in	in	ADP
esutjss-65	36	2	spite	spite	NOUN
esutjss-65	36	3	of	of	ADP
esutjss-65	36	4	the	the	DET
esutjss-65	36	5	numerous	numerous	ADJ
esutjss-65	36	6	laws	law	NOUN
esutjss-65	36	7	and	and	CCONJ
esutjss-65	36	8	relevant	relevant	ADJ
esutjss-65	36	9	institutions	institution	NOUN
esutjss-65	36	10	,	,	PUNCT
esutjss-65	36	11	there	there	PRON
esutjss-65	36	12	has	have	AUX
esutjss-65	36	13	been	be	AUX
esutjss-65	36	14	significant	significant	ADJ
esutjss-65	36	15	increase	increase	NOUN
esutjss-65	36	16	in	in	ADP
esutjss-65	36	17	the	the	DET
esutjss-65	36	18	number	number	NOUN
esutjss-65	36	19	of	of	ADP
esutjss-65	36	20	reported	report	VERB
esutjss-65	36	21	cases	case	NOUN
esutjss-65	36	22	of	of	ADP
esutjss-65	36	23	all	all	DET
esutjss-65	36	24	kinds	kind	NOUN
esutjss-65	36	25	of	of	ADP
esutjss-65	36	26	misappropriation	misappropriation	NOUN
esutjss-65	36	27	of	of	ADP
esutjss-65	36	28	public	public	ADJ
esutjss-65	36	29	funds	fund	NOUN
esutjss-65	36	30	and	and	CCONJ
esutjss-65	36	31	properties	property	NOUN
esutjss-65	36	32	.	.	PUNCT
esutjss-65	37	1	evidence	evidence	NOUN
esutjss-65	37	2	abound	abound	VERB
esutjss-65	37	3	that	that	SCONJ
esutjss-65	37	4	public	public	ADJ
esutjss-65	37	5	funds	fund	NOUN
esutjss-65	37	6	are	be	AUX
esutjss-65	37	7	misappropriated	misappropriate	VERB
esutjss-65	37	8	and	and	CCONJ
esutjss-65	37	9	are	be	AUX
esutjss-65	37	10	not	not	PART
esutjss-65	37	11	well	well	ADV
esutjss-65	37	12	utilized	utilize	VERB
esutjss-65	37	13	.	.	PUNCT
esutjss-65	38	1	brazen	brazen	PROPN
esutjss-65	38	2	theft	theft	NOUN
esutjss-65	38	3	public	public	ADJ
esutjss-65	38	4	servants	servant	NOUN
esutjss-65	38	5	financial	financial	ADJ
esutjss-65	38	6	abuse	abuse	NOUN
esutjss-65	38	7	of	of	ADP
esutjss-65	38	8	public	public	ADJ
esutjss-65	38	9	fund	fund	NOUN
esutjss-65	38	10	are	be	AUX
esutjss-65	38	11	usually	usually	ADV
esutjss-65	38	12	headlines	headline	NOUN
esutjss-65	38	13	of	of	ADP
esutjss-65	38	14	the	the	DET
esutjss-65	38	15	country	country	NOUN
esutjss-65	38	16	’s	’s	PART
esutjss-65	38	17	dailies	daily	NOUN
esutjss-65	38	18	.	.	PUNCT
esutjss-65	39	1	examples	example	NOUN
esutjss-65	39	2	are	be	AUX
esutjss-65	39	3	the	the	DET
esutjss-65	39	4	police	police	NOUN
esutjss-65	39	5	pension	pension	NOUN
esutjss-65	39	6	scandal	scandal	NOUN
esutjss-65	39	7	,	,	PUNCT
esutjss-65	39	8	a	a	DET
esutjss-65	39	9	fraud	fraud	NOUN
esutjss-65	39	10	of	of	ADP
esutjss-65	39	11	over	over	ADP
esutjss-65	39	12	n40	n40	PROPN
esutjss-65	39	13	billion	billion	NUM
esutjss-65	39	14	(	(	PUNCT
esutjss-65	39	15	daily	daily	ADV
esutjss-65	39	16	independent	independent	ADJ
esutjss-65	39	17	2013	2013	NUM
esutjss-65	39	18	p.4	p.4	NOUN
esutjss-65	39	19	)	)	PUNCT
esutjss-65	39	20	,	,	PUNCT
esutjss-65	39	21	pension	pension	NOUN
esutjss-65	39	22	scam	scam	NOUN
esutjss-65	39	23	of	of	ADP
esutjss-65	39	24	n5.6	n5.6	PROPN
esutjss-65	39	25	billion	billion	NUM
esutjss-65	39	26	involving	involve	VERB
esutjss-65	39	27	oyo	oyo	NOUN
esutjss-65	39	28	state	state	NOUN
esutjss-65	39	29	head	head	NOUN
esutjss-65	39	30	of	of	ADP
esutjss-65	39	31	service	service	NOUN
esutjss-65	39	32	(	(	PUNCT
esutjss-65	39	33	uwujaren	uwujaren	NOUN
esutjss-65	39	34	,	,	PUNCT
esutjss-65	39	35	2013	2013	NUM
esutjss-65	39	36	p.11	p.11	NOUN
esutjss-65	39	37	)	)	PUNCT
esutjss-65	39	38	,	,	PUNCT
esutjss-65	39	39	and	and	CCONJ
esutjss-65	39	40	1.6million	1.6million	NUM
esutjss-65	39	41	bullet	bullet	NOUN
esutjss-65	39	42	proof	proof	NOUN
esutjss-65	39	43	bmw	bmw	PROPN
esutjss-65	39	44	car	car	NOUN
esutjss-65	39	45	in	in	ADP
esutjss-65	39	46	the	the	DET
esutjss-65	39	47	aviation	aviation	NOUN
esutjss-65	39	48	ministry	ministry	PROPN
esutjss-65	39	49	(	(	PUNCT
esutjss-65	39	50	alechenu	alechenu	PROPN
esutjss-65	39	51	,	,	PUNCT
esutjss-65	39	52	ameh	ameh	VERB
esutjss-65	39	53	adetayo	adetayo	PROPN
esutjss-65	39	54	and	and	CCONJ
esutjss-65	39	55	ogundele	ogundele	NOUN
esutjss-65	39	56	,	,	PUNCT
esutjss-65	39	57	2013	2013	NUM
esutjss-65	39	58	p.5	p.5	NOUN
esutjss-65	39	59	)	)	PUNCT
esutjss-65	39	60	.	.	PUNCT
esutjss-65	40	1	the	the	DET
esutjss-65	40	2	former	former	ADJ
esutjss-65	40	3	petroleum	petroleum	NOUN
esutjss-65	40	4	minister	minister	NOUN
esutjss-65	40	5	,	,	PUNCT
esutjss-65	40	6	alison	alison	PROPN
esutjss-65	40	7	maduekwe	maduekwe	VERB
esutjss-65	40	8	money	money	NOUN
esutjss-65	40	9	laundering	laundering	NOUN
esutjss-65	40	10	issue	issue	NOUN
esutjss-65	40	11	,	,	PUNCT
esutjss-65	40	12	and	and	CCONJ
esutjss-65	40	13	dansuki	dansuki	PROPN
esutjss-65	40	14	gate	gate	NOUN
esutjss-65	40	15	arm	arm	NOUN
esutjss-65	40	16	deal	deal	VERB
esutjss-65	40	17	just	just	ADV
esutjss-65	40	18	to	to	PART
esutjss-65	40	19	mention	mention	VERB
esutjss-65	40	20	but	but	CCONJ
esutjss-65	40	21	few	few	ADJ
esutjss-65	40	22	.	.	PUNCT
esutjss-65	41	1	therefore	therefore	ADV
esutjss-65	41	2	,	,	PUNCT
esutjss-65	41	3	it	it	PRON
esutjss-65	41	4	was	be	AUX
esutjss-65	41	5	as	as	ADP
esutjss-65	41	6	a	a	DET
esutjss-65	41	7	result	result	NOUN
esutjss-65	41	8	of	of	ADP
esutjss-65	41	9	some	some	PRON
esutjss-65	41	10	of	of	ADP
esutjss-65	41	11	these	these	DET
esutjss-65	41	12	developments	development	NOUN
esutjss-65	41	13	that	that	PRON
esutjss-65	41	14	inekwe	inekwe	VERB
esutjss-65	41	15	(	(	PUNCT
esutjss-65	41	16	2014	2014	NUM
esutjss-65	41	17	p.9	p.9	NOUN
esutjss-65	41	18	)	)	PUNCT
esutjss-65	41	19	contended	contend	VERB
esutjss-65	41	20	that	that	SCONJ
esutjss-65	41	21	nigeria	nigeria	PROPN
esutjss-65	41	22	governments	government	NOUN
esutjss-65	41	23	can	can	AUX
esutjss-65	41	24	not	not	PART
esutjss-65	41	25	effectively	effectively	ADV
esutjss-65	41	26	and	and	CCONJ
esutjss-65	41	27	efficiently	efficiently	ADV
esutjss-65	41	28	utilize	utilize	VERB
esutjss-65	41	29	it	it	PRON
esutjss-65	41	30	resources	resource	NOUN
esutjss-65	41	31	and	and	CCONJ
esutjss-65	41	32	report	report	VERB
esutjss-65	41	33	to	to	ADP
esutjss-65	41	34	the	the	DET
esutjss-65	41	35	populace	populace	NOUN
esutjss-65	41	36	how	how	SCONJ
esutjss-65	41	37	well	well	ADV
esutjss-65	41	38	the	the	DET
esutjss-65	41	39	resources	resource	NOUN
esutjss-65	41	40	have	have	AUX
esutjss-65	41	41	been	be	AUX
esutjss-65	41	42	used	use	VERB
esutjss-65	41	43	.	.	PUNCT
esutjss-65	42	1	the	the	DET
esutjss-65	42	2	problem	problem	NOUN
esutjss-65	42	3	of	of	ADP
esutjss-65	42	4	this	this	DET
esutjss-65	42	5	research	research	NOUN
esutjss-65	42	6	paper	paper	NOUN
esutjss-65	42	7	is	be	AUX
esutjss-65	42	8	based	base	VERB
esutjss-65	42	9	on	on	ADP
esutjss-65	42	10	the	the	DET
esutjss-65	42	11	perceived	perceive	VERB
esutjss-65	42	12	weak	weak	ADJ
esutjss-65	42	13	accountability	accountability	NOUN
esutjss-65	42	14	of	of	ADP
esutjss-65	42	15	government	government	NOUN
esutjss-65	42	16	fund	fund	NOUN
esutjss-65	42	17	by	by	ADP
esutjss-65	42	18	public	public	ADJ
esutjss-65	42	19	servants	servant	NOUN
esutjss-65	42	20	in	in	ADP
esutjss-65	42	21	nigeria	nigeria	PROPN
esutjss-65	42	22	,	,	PUNCT
esutjss-65	42	23	which	which	PRON
esutjss-65	42	24	has	have	AUX
esutjss-65	42	25	not	not	PART
esutjss-65	42	26	only	only	ADV
esutjss-65	42	27	increased	increase	VERB
esutjss-65	42	28	the	the	DET
esutjss-65	42	29	height	height	NOUN
esutjss-65	42	30	of	of	ADP
esutjss-65	42	31	corruption	corruption	NOUN
esutjss-65	42	32	but	but	CCONJ
esutjss-65	42	33	also	also	ADV
esutjss-65	42	34	resulted	result	VERB
esutjss-65	42	35	in	in	ADP
esutjss-65	42	36	enormous	enormous	ADJ
esutjss-65	42	37	waste	waste	NOUN
esutjss-65	42	38	of	of	ADP
esutjss-65	42	39	national	national	ADJ
esutjss-65	42	40	resources	resource	NOUN
esutjss-65	42	41	and	and	CCONJ
esutjss-65	42	42	decay	decay	NOUN
esutjss-65	42	43	of	of	ADP
esutjss-65	42	44	economic	economic	ADJ
esutjss-65	42	45	infrastructure	infrastructure	NOUN
esutjss-65	42	46	within	within	ADP
esutjss-65	42	47	the	the	DET
esutjss-65	42	48	economy	economy	NOUN
esutjss-65	42	49	.	.	PUNCT
esutjss-65	43	1	other	other	ADJ
esutjss-65	43	2	problems	problem	NOUN
esutjss-65	43	3	include	include	VERB
esutjss-65	43	4	poor	poor	ADJ
esutjss-65	43	5	planning	planning	NOUN
esutjss-65	43	6	and	and	CCONJ
esutjss-65	43	7	implementation	implementation	NOUN
esutjss-65	43	8	of	of	ADP
esutjss-65	43	9	national	national	ADJ
esutjss-65	43	10	budget	budget	NOUN
esutjss-65	43	11	experienced	experience	VERB
esutjss-65	43	12	in	in	ADP
esutjss-65	43	13	all	all	DET
esutjss-65	43	14	facets	facet	NOUN
esutjss-65	43	15	of	of	ADP
esutjss-65	43	16	nigeria	nigeria	PROPN
esutjss-65	43	17	public	public	ADJ
esutjss-65	43	18	sector	sector	NOUN
esutjss-65	43	19	,	,	PUNCT
esutjss-65	43	20	lack	lack	NOUN
esutjss-65	43	21	of	of	ADP
esutjss-65	43	22	transparency	transparency	NOUN
esutjss-65	43	23	leading	lead	VERB
esutjss-65	43	24	to	to	ADP
esutjss-65	43	25	mistrust	mistrust	NOUN
esutjss-65	43	26	and	and	CCONJ
esutjss-65	43	27	other	other	ADJ
esutjss-65	43	28	negative	negative	ADJ
esutjss-65	43	29	consequences	consequence	NOUN
esutjss-65	43	30	and	and	CCONJ
esutjss-65	43	31	weak	weak	ADJ
esutjss-65	43	32	accountability	accountability	NOUN
esutjss-65	43	33	mechanism	mechanism	NOUN
esutjss-65	43	34	.	.	PUNCT
esutjss-65	44	1	finally	finally	ADV
esutjss-65	44	2	,	,	PUNCT
esutjss-65	44	3	it	it	PRON
esutjss-65	44	4	is	be	AUX
esutjss-65	44	5	worthy	worthy	ADJ
esutjss-65	44	6	to	to	PART
esutjss-65	44	7	note	note	VERB
esutjss-65	44	8	that	that	SCONJ
esutjss-65	44	9	despite	despite	SCONJ
esutjss-65	44	10	all	all	DET
esutjss-65	44	11	effort	effort	NOUN
esutjss-65	44	12	put	put	VERB
esutjss-65	44	13	in	in	ADP
esutjss-65	44	14	place	place	NOUN
esutjss-65	44	15	by	by	ADP
esutjss-65	44	16	government	government	NOUN
esutjss-65	44	17	to	to	PART
esutjss-65	44	18	write	write	VERB
esutjss-65	44	19	these	these	DET
esutjss-65	44	20	wrongs	wrong	NOUN
esutjss-65	44	21	,	,	PUNCT
esutjss-65	44	22	the	the	DET
esutjss-65	44	23	above	above	ADJ
esutjss-65	44	24	mention	mention	VERB
esutjss-65	44	25	problems	problem	NOUN
esutjss-65	44	26	have	have	AUX
esutjss-65	44	27	remained	remain	VERB
esutjss-65	44	28	unabated	unabated	ADJ
esutjss-65	44	29	and	and	CCONJ
esutjss-65	44	30	have	have	AUX
esutjss-65	44	31	resulted	result	VERB
esutjss-65	44	32	to	to	ADP
esutjss-65	44	33	divers	diver	NOUN
esutjss-65	44	34	economic	economic	ADJ
esutjss-65	44	35	disorder	disorder	NOUN
esutjss-65	44	36	in	in	ADP
esutjss-65	44	37	the	the	DET
esutjss-65	44	38	nation	nation	NOUN
esutjss-65	44	39	’s	’s	PART
esutjss-65	44	40	economy	economy	NOUN
esutjss-65	44	41	.	.	PUNCT
esutjss-65	45	1	this	this	PRON
esutjss-65	45	2	has	have	AUX
esutjss-65	45	3	arose	arise	VERB
esutjss-65	45	4	curiosity	curiosity	NOUN
esutjss-65	45	5	on	on	ADP
esutjss-65	45	6	the	the	DET
esutjss-65	45	7	mind	mind	NOUN
esutjss-65	45	8	of	of	ADP
esutjss-65	45	9	the	the	DET
esutjss-65	45	10	researcher	researcher	NOUN
esutjss-65	45	11	that	that	PRON
esutjss-65	45	12	he	he	PRON
esutjss-65	45	13	has	have	AUX
esutjss-65	45	14	decided	decide	VERB
esutjss-65	45	15	to	to	PART
esutjss-65	45	16	research	research	VERB
esutjss-65	45	17	on	on	ADP
esutjss-65	45	18	the	the	DET
esutjss-65	45	19	effects	effect	NOUN
esutjss-65	45	20	of	of	ADP
esutjss-65	45	21	financial	financial	ADJ
esutjss-65	45	22	abuse	abuse	NOUN
esutjss-65	45	23	by	by	ADP
esutjss-65	45	24	the	the	DET
esutjss-65	45	25	public	public	ADJ
esutjss-65	45	26	servants	servant	NOUN
esutjss-65	45	27	on	on	ADP
esutjss-65	45	28	the	the	DET
esutjss-65	45	29	economy	economy	NOUN
esutjss-65	45	30	of	of	ADP
esutjss-65	45	31	nigeria	nigeria	PROPN
esutjss-65	45	32	.	.	PUNCT
esutjss-65	46	1	objectives	objective	NOUN
esutjss-65	46	2	of	of	ADP
esutjss-65	46	3	the	the	DET
esutjss-65	46	4	study	study	NOUN
esutjss-65	46	5	the	the	DET
esutjss-65	46	6	broad	broad	ADJ
esutjss-65	46	7	objective	objective	NOUN
esutjss-65	46	8	of	of	ADP
esutjss-65	46	9	the	the	DET
esutjss-65	46	10	study	study	NOUN
esutjss-65	46	11	is	be	AUX
esutjss-65	46	12	to	to	PART
esutjss-65	46	13	examine	examine	VERB
esutjss-65	46	14	the	the	DET
esutjss-65	46	15	effect	effect	NOUN
esutjss-65	46	16	of	of	ADP
esutjss-65	46	17	financial	financial	ADJ
esutjss-65	46	18	abuse	abuse	NOUN
esutjss-65	46	19	by	by	ADP
esutjss-65	46	20	the	the	DET
esutjss-65	46	21	public	public	ADJ
esutjss-65	46	22	servants	servant	NOUN
esutjss-65	46	23	on	on	ADP
esutjss-65	46	24	the	the	DET
esutjss-65	46	25	economy	economy	NOUN
esutjss-65	46	26	of	of	ADP
esutjss-65	46	27	nigeria	nigeria	PROPN
esutjss-65	46	28	.	.	PUNCT
esutjss-65	47	1	the	the	DET
esutjss-65	47	2	specific	specific	ADJ
esutjss-65	47	3	objectives	objective	NOUN
esutjss-65	47	4	of	of	ADP
esutjss-65	47	5	the	the	DET
esutjss-65	47	6	study	study	NOUN
esutjss-65	47	7	are	be	AUX
esutjss-65	47	8	as	as	SCONJ
esutjss-65	47	9	follows	follow	VERB
esutjss-65	47	10	:	:	PUNCT
esutjss-65	47	11	1	1	X
esutjss-65	47	12	.	.	X
esutjss-65	47	13	to	to	PART
esutjss-65	47	14	identify	identify	VERB
esutjss-65	47	15	forms	form	NOUN
esutjss-65	47	16	of	of	ADP
esutjss-65	47	17	financial	financial	ADJ
esutjss-65	47	18	abuses	abuse	NOUN
esutjss-65	47	19	prominent	prominent	ADJ
esutjss-65	47	20	among	among	ADP
esutjss-65	47	21	public	public	ADJ
esutjss-65	47	22	servants	servant	NOUN
esutjss-65	47	23	in	in	ADP
esutjss-65	47	24	nigeria	nigeria	PROPN
esutjss-65	47	25	.	.	PUNCT
esutjss-65	48	1	2	2	NUM
esutjss-65	48	2	to	to	PART
esutjss-65	48	3	examine	examine	VERB
esutjss-65	48	4	the	the	DET
esutjss-65	48	5	impact	impact	NOUN
esutjss-65	48	6	of	of	ADP
esutjss-65	48	7	financial	financial	ADJ
esutjss-65	48	8	abuse	abuse	NOUN
esutjss-65	48	9	by	by	ADP
esutjss-65	48	10	public	public	ADJ
esutjss-65	48	11	servants	servant	NOUN
esutjss-65	48	12	on	on	ADP
esutjss-65	48	13	the	the	DET
esutjss-65	48	14	economy	economy	NOUN
esutjss-65	48	15	.	.	PUNCT
esutjss-65	49	1	71	71	NUM
esutjss-65	49	2	research	research	NOUN
esutjss-65	49	3	questions	question	NOUN
esutjss-65	49	4	the	the	DET
esutjss-65	49	5	following	follow	VERB
esutjss-65	49	6	questions	question	NOUN
esutjss-65	49	7	guided	guide	VERB
esutjss-65	49	8	this	this	DET
esutjss-65	49	9	study	study	NOUN
esutjss-65	49	10	:	:	PUNCT
esutjss-65	50	1	1	1	X
esutjss-65	50	2	.	.	X
esutjss-65	50	3	what	what	PRON
esutjss-65	50	4	are	be	AUX
esutjss-65	50	5	the	the	DET
esutjss-65	50	6	forms	form	NOUN
esutjss-65	50	7	of	of	ADP
esutjss-65	50	8	financial	financial	ADJ
esutjss-65	50	9	abuses	abuse	NOUN
esutjss-65	50	10	prominent	prominent	ADJ
esutjss-65	50	11	among	among	ADP
esutjss-65	50	12	public	public	ADJ
esutjss-65	50	13	servants	servant	NOUN
esutjss-65	50	14	in	in	ADP
esutjss-65	50	15	nigeria	nigeria	PROPN
esutjss-65	50	16	?	?	PUNCT
esutjss-65	51	1	2	2	X
esutjss-65	51	2	.	.	X
esutjss-65	51	3	what	what	PRON
esutjss-65	51	4	is	be	AUX
esutjss-65	51	5	the	the	DET
esutjss-65	51	6	impact	impact	NOUN
esutjss-65	51	7	of	of	ADP
esutjss-65	51	8	public	public	ADJ
esutjss-65	51	9	sector	sector	NOUN
esutjss-65	51	10	financial	financial	ADJ
esutjss-65	51	11	abuse	abuse	NOUN
esutjss-65	51	12	on	on	ADP
esutjss-65	51	13	the	the	DET
esutjss-65	51	14	nigeria	nigeria	PROPN
esutjss-65	51	15	economy	economy	NOUN
esutjss-65	51	16	?	?	PUNCT
esutjss-65	52	1	literature	literature	NOUN
esutjss-65	52	2	review	review	VERB
esutjss-65	52	3	conceptual	conceptual	ADJ
esutjss-65	52	4	framework	framework	NOUN
esutjss-65	52	5	forms	form	NOUN
esutjss-65	52	6	of	of	ADP
esutjss-65	52	7	financial	financial	ADJ
esutjss-65	52	8	abuse	abuse	NOUN
esutjss-65	52	9	effect	effect	NOUN
esutjss-65	52	10	of	of	ADP
esutjss-65	52	11	financial	financial	ADJ
esutjss-65	52	12	abuse	abuse	NOUN
esutjss-65	52	13	by	by	ADP
esutjss-65	52	14	public	public	ADJ
esutjss-65	52	15	servants	servant	NOUN
esutjss-65	52	16	on	on	ADP
esutjss-65	52	17	the	the	DET
esutjss-65	52	18	economy	economy	NOUN
esutjss-65	52	19	fig	fig	NOUN
esutjss-65	52	20	.	.	PUNCT
esutjss-65	53	1	1	1	NUM
esutjss-65	53	2	public	public	ADJ
esutjss-65	53	3	finance	finance	NOUN
esutjss-65	53	4	abuse	abuse	NOUN
esutjss-65	53	5	model	model	NOUN
esutjss-65	53	6	financial	financial	ADJ
esutjss-65	53	7	embezzlement	embezzlement	NOUN
esutjss-65	53	8	misappropriation	misappropriation	NOUN
esutjss-65	53	9	of	of	ADP
esutjss-65	53	10	funds	fund	NOUN
esutjss-65	53	11	corruption	corruption	NOUN
esutjss-65	53	12	extortion	extortion	NOUN
esutjss-65	53	13	over	over	ADP
esutjss-65	53	14	budgeting	budget	VERB
esutjss-65	53	15	over	over	ADP
esutjss-65	53	16	invoicing	invoicing	NOUN
esutjss-65	53	17	of	of	ADP
esutjss-65	53	18	contract	contract	NOUN
esutjss-65	53	19	fraud	fraud	NOUN
esutjss-65	53	20	money	money	NOUN
esutjss-65	53	21	laundering	launder	VERB
esutjss-65	53	22	discouragement	discouragement	NOUN
esutjss-65	53	23	of	of	ADP
esutjss-65	53	24	foreign	foreign	ADJ
esutjss-65	53	25	investors	investor	NOUN
esutjss-65	53	26	increase	increase	VERB
esutjss-65	53	27	in	in	ADP
esutjss-65	53	28	national	national	ADJ
esutjss-65	53	29	debt	debt	NOUN
esutjss-65	53	30	high	high	ADJ
esutjss-65	53	31	cost	cost	NOUN
esutjss-65	53	32	of	of	ADP
esutjss-65	53	33	governance	governance	NOUN
esutjss-65	53	34	youth	youth	NOUN
esutjss-65	53	35	unemployment	unemployment	NOUN
esutjss-65	53	36	income	income	NOUN
esutjss-65	53	37	inequality	inequality	NOUN
esutjss-65	53	38	among	among	ADP
esutjss-65	53	39	citizens	citizen	NOUN
esutjss-65	53	40	adverse	adverse	ADJ
esutjss-65	53	41	balance	balance	NOUN
esutjss-65	53	42	of	of	ADP
esutjss-65	53	43	payment	payment	NOUN
esutjss-65	53	44	poor	poor	ADJ
esutjss-65	53	45	or	or	CCONJ
esutjss-65	53	46	lack	lack	NOUN
esutjss-65	53	47	of	of	ADP
esutjss-65	53	48	accountability	accountability	NOUN
esutjss-65	53	49	poor	poor	ADJ
esutjss-65	53	50	execution	execution	NOUN
esutjss-65	53	51	of	of	ADP
esutjss-65	53	52	contracts	contract	NOUN
esutjss-65	53	53	waste	waste	NOUN
esutjss-65	53	54	of	of	ADP
esutjss-65	53	55	resources	resource	NOUN
esutjss-65	53	56	uneven	uneven	ADJ
esutjss-65	53	57	development	development	NOUN
esutjss-65	53	58	public	public	ADJ
esutjss-65	53	59	servants	servant	NOUN
esutjss-65	53	60	financial	financial	ADJ
esutjss-65	53	61	abuse	abuse	NOUN
esutjss-65	53	62	public	public	ADJ
esutjss-65	53	63	servants	servant	NOUN
esutjss-65	53	64	financial	financial	ADJ
esutjss-65	53	65	abuse	abuse	NOUN
esutjss-65	53	66	meaning	meaning	NOUN
esutjss-65	53	67	of	of	ADP
esutjss-65	53	68	financial	financial	ADJ
esutjss-65	53	69	abuse	abuse	NOUN
esutjss-65	53	70	/	/	SYM
esutjss-65	53	71	corruption	corruption	NOUN
esutjss-65	53	72	the	the	DET
esutjss-65	53	73	term	term	NOUN
esutjss-65	53	74	financial	financial	ADJ
esutjss-65	53	75	abuse	abuse	NOUN
esutjss-65	53	76	and	and	CCONJ
esutjss-65	53	77	corruption	corruption	NOUN
esutjss-65	53	78	are	be	AUX
esutjss-65	53	79	often	often	ADV
esutjss-65	53	80	used	use	VERB
esutjss-65	53	81	as	as	ADP
esutjss-65	53	82	synonyms	synonym	NOUN
esutjss-65	53	83	when	when	SCONJ
esutjss-65	53	84	it	it	PRON
esutjss-65	53	85	comes	come	VERB
esutjss-65	53	86	to	to	ADP
esutjss-65	53	87	financial	financial	ADJ
esutjss-65	53	88	management	management	NOUN
esutjss-65	53	89	.	.	PUNCT
esutjss-65	54	1	however	however	ADV
esutjss-65	54	2	in	in	ADP
esutjss-65	54	3	disparity	disparity	NOUN
esutjss-65	54	4	,	,	PUNCT
esutjss-65	54	5	it	it	PRON
esutjss-65	54	6	appears	appear	VERB
esutjss-65	54	7	that	that	SCONJ
esutjss-65	54	8	corruption	corruption	NOUN
esutjss-65	54	9	is	be	AUX
esutjss-65	54	10	more	more	ADV
esutjss-65	54	11	broader	broad	ADJ
esutjss-65	54	12	in	in	ADP
esutjss-65	54	13	coverage	coverage	NOUN
esutjss-65	54	14	than	than	ADP
esutjss-65	54	15	financial	financial	ADJ
esutjss-65	54	16	abuse	abuse	NOUN
esutjss-65	54	17	.	.	PUNCT
esutjss-65	55	1	in	in	ADP
esutjss-65	55	2	other	other	ADJ
esutjss-65	55	3	words	word	NOUN
esutjss-65	55	4	the	the	DET
esutjss-65	55	5	term	term	NOUN
esutjss-65	55	6	financial	financial	ADJ
esutjss-65	55	7	abuse	abuse	NOUN
esutjss-65	55	8	can	can	AUX
esutjss-65	55	9	be	be	AUX
esutjss-65	55	10	seen	see	VERB
esutjss-65	55	11	as	as	ADP
esutjss-65	55	12	an	an	DET
esutjss-65	55	13	aspect	aspect	NOUN
esutjss-65	55	14	of	of	ADP
esutjss-65	55	15	corruption	corruption	NOUN
esutjss-65	55	16	.	.	PUNCT
esutjss-65	56	1	the	the	DET
esutjss-65	56	2	term	term	NOUN
esutjss-65	56	3	financial	financial	ADJ
esutjss-65	56	4	abuse	abuse	NOUN
esutjss-65	56	5	is	be	AUX
esutjss-65	56	6	made	make	VERB
esutjss-65	56	7	up	up	ADP
esutjss-65	56	8	of	of	ADP
esutjss-65	56	9	two	two	NUM
esutjss-65	56	10	words	word	NOUN
esutjss-65	56	11	firstly	firstly	ADV
esutjss-65	56	12	,	,	PUNCT
esutjss-65	56	13	the	the	DET
esutjss-65	56	14	term	term	NOUN
esutjss-65	56	15	finance	finance	NOUN
esutjss-65	56	16	according	accord	VERB
esutjss-65	56	17	to	to	ADP
esutjss-65	56	18	onyiriuba	onyiriuba	ADJ
esutjss-65	56	19	(	(	PUNCT
esutjss-65	56	20	2010	2010	NUM
esutjss-65	56	21	p:202	p:202	NOUN
esutjss-65	56	22	)	)	PUNCT
esutjss-65	56	23	is	be	AUX
esutjss-65	56	24	a	a	DET
esutjss-65	56	25	money	money	NOUN
esutjss-65	56	26	available	available	ADJ
esutjss-65	56	27	to	to	ADP
esutjss-65	56	28	a	a	DET
esutjss-65	56	29	person	person	NOUN
esutjss-65	56	30	company	company	NOUN
esutjss-65	56	31	or	or	CCONJ
esutjss-65	56	32	organization	organization	NOUN
esutjss-65	56	33	.	.	PUNCT
esutjss-65	57	1	he	he	PRON
esutjss-65	57	2	also	also	ADV
esutjss-65	57	3	defined	define	VERB
esutjss-65	57	4	it	it	PRON
esutjss-65	57	5	as	as	ADP
esutjss-65	57	6	a	a	DET
esutjss-65	57	7	money	money	NOUN
esutjss-65	57	8	one	one	NUM
esutjss-65	57	9	own	own	ADJ
esutjss-65	57	10	and	and	CCONJ
esutjss-65	57	11	manages	manage	VERB
esutjss-65	57	12	to	to	PART
esutjss-65	57	13	conduct	conduct	VERB
esutjss-65	57	14	his	his	PRON
esutjss-65	57	15	own	own	ADJ
esutjss-65	57	16	affairs	affair	NOUN
esutjss-65	57	17	or	or	CCONJ
esutjss-65	57	18	business	business	NOUN
esutjss-65	57	19	.	.	PUNCT
esutjss-65	58	1	secondly	secondly	ADV
esutjss-65	58	2	the	the	DET
esutjss-65	58	3	term	term	NOUN
esutjss-65	58	4	“	"	PUNCT
esutjss-65	58	5	abuse	abuse	NOUN
esutjss-65	58	6	”	"	PUNCT
esutjss-65	58	7	.	.	PUNCT
esutjss-65	59	1	according	accord	VERB
esutjss-65	59	2	to	to	ADP
esutjss-65	59	3	onyiriuba	onyiriuba	ADJ
esutjss-65	59	4	(	(	PUNCT
esutjss-65	59	5	2010	2010	NUM
esutjss-65	59	6	:	:	PUNCT
esutjss-65	59	7	p1	p1	PROPN
esutjss-65	59	8	)	)	PUNCT
esutjss-65	59	9	,	,	PUNCT
esutjss-65	59	10	simple	simple	ADJ
esutjss-65	59	11	means	mean	VERB
esutjss-65	59	12	to	to	PART
esutjss-65	59	13	benefit	benefit	VERB
esutjss-65	59	14	often	often	ADV
esutjss-65	59	15	to	to	ADP
esutjss-65	59	16	the	the	DET
esutjss-65	59	17	expense	expense	NOUN
esutjss-65	59	18	of	of	ADP
esutjss-65	59	19	one	one	NUM
esutjss-65	59	20	’s	’s	PART
esutjss-65	59	21	employer	employer	NOUN
esutjss-65	59	22	.	.	PUNCT
esutjss-65	60	1	in	in	ADP
esutjss-65	60	2	other	other	ADJ
esutjss-65	60	3	words	word	NOUN
esutjss-65	60	4	,	,	PUNCT
esutjss-65	60	5	it	it	PRON
esutjss-65	60	6	means	mean	VERB
esutjss-65	60	7	to	to	PART
esutjss-65	60	8	take	take	VERB
esutjss-65	60	9	advantage	advantage	NOUN
esutjss-65	60	10	of	of	ADP
esutjss-65	60	11	ones	one	NOUN
esutjss-65	60	12	position	position	VERB
esutjss-65	60	13	to	to	PART
esutjss-65	60	14	have	have	VERB
esutjss-65	60	15	an	an	DET
esutjss-65	60	16	unusual	unusual	ADJ
esutjss-65	60	17	benefit	benefit	NOUN
esutjss-65	60	18	or	or	CCONJ
esutjss-65	60	19	gain	gain	NOUN
esutjss-65	60	20	.	.	PUNCT
esutjss-65	61	1	therefore	therefore	ADV
esutjss-65	61	2	,	,	PUNCT
esutjss-65	61	3	the	the	DET
esutjss-65	61	4	term	term	NOUN
esutjss-65	61	5	financial	financial	ADJ
esutjss-65	61	6	abuse	abuse	NOUN
esutjss-65	61	7	can	can	AUX
esutjss-65	61	8	be	be	AUX
esutjss-65	61	9	seen	see	VERB
esutjss-65	61	10	as	as	ADP
esutjss-65	61	11	the	the	DET
esutjss-65	61	12	misuse	misuse	NOUN
esutjss-65	61	13	of	of	ADP
esutjss-65	61	14	public	public	ADJ
esutjss-65	61	15	fund	fund	NOUN
esutjss-65	61	16	to	to	PART
esutjss-65	61	17	satisfy	satisfy	VERB
esutjss-65	61	18	self	self	NOUN
esutjss-65	61	19	interest	interest	NOUN
esutjss-65	61	20	.	.	PUNCT
esutjss-65	62	1	according	accord	VERB
esutjss-65	62	2	to	to	ADP
esutjss-65	62	3	akani	akani	NOUN
esutjss-65	62	4	(	(	PUNCT
esutjss-65	62	5	2001	2001	NUM
esutjss-65	62	6	p.31	p.31	NOUN
esutjss-65	62	7	)	)	PUNCT
esutjss-65	62	8	,	,	PUNCT
esutjss-65	62	9	corruption	corruption	NOUN
esutjss-65	62	10	simply	simply	ADV
esutjss-65	62	11	means	mean	VERB
esutjss-65	62	12	the	the	DET
esutjss-65	62	13	debasement	debasement	NOUN
esutjss-65	62	14	or	or	CCONJ
esutjss-65	62	15	pervasion	pervasion	NOUN
esutjss-65	62	16	of	of	ADP
esutjss-65	62	17	an	an	DET
esutjss-65	62	18	approved	approve	VERB
esutjss-65	62	19	process	process	NOUN
esutjss-65	62	20	,	,	PUNCT
esutjss-65	62	21	for	for	ADP
esutjss-65	62	22	the	the	DET
esutjss-65	62	23	purpose	purpose	NOUN
esutjss-65	62	24	of	of	ADP
esutjss-65	62	25	gaining	gain	VERB
esutjss-65	62	26	an	an	DET
esutjss-65	62	27	advantage	advantage	NOUN
esutjss-65	62	28	which	which	PRON
esutjss-65	62	29	in	in	ADP
esutjss-65	62	30	most	most	ADJ
esutjss-65	62	31	cases	case	NOUN
esutjss-65	62	32	is	be	AUX
esutjss-65	62	33	selfish	selfish	ADJ
esutjss-65	62	34	and	and	CCONJ
esutjss-65	62	35	personal	personal	ADJ
esutjss-65	62	36	.	.	PUNCT
esutjss-65	63	1	corruption	corruption	NOUN
esutjss-65	63	2	as	as	SCONJ
esutjss-65	63	3	applied	apply	VERB
esutjss-65	63	4	in	in	ADP
esutjss-65	63	5	this	this	DET
esutjss-65	63	6	research	research	NOUN
esutjss-65	63	7	,	,	PUNCT
esutjss-65	63	8	can	can	AUX
esutjss-65	63	9	be	be	AUX
esutjss-65	63	10	defined	define	VERB
esutjss-65	63	11	as	as	ADP
esutjss-65	63	12	the	the	DET
esutjss-65	63	13	abuse	abuse	NOUN
esutjss-65	63	14	of	of	ADP
esutjss-65	63	15	public	public	ADJ
esutjss-65	63	16	office	office	NOUN
esutjss-65	63	17	for	for	ADP
esutjss-65	63	18	private	private	ADJ
esutjss-65	63	19	gain	gain	NOUN
esutjss-65	63	20	.	.	PUNCT
esutjss-65	64	1	however	however	ADV
esutjss-65	64	2	,	,	PUNCT
esutjss-65	64	3	it	it	PRON
esutjss-65	64	4	is	be	AUX
esutjss-65	64	5	pertinent	pertinent	ADJ
esutjss-65	64	6	to	to	PART
esutjss-65	64	7	note	note	VERB
esutjss-65	64	8	that	that	SCONJ
esutjss-65	64	9	the	the	DET
esutjss-65	64	10	main	main	ADJ
esutjss-65	64	11	goal	goal	NOUN
esutjss-65	64	12	of	of	ADP
esutjss-65	64	13	corruption	corruption	NOUN
esutjss-65	64	14	and	and	CCONJ
esutjss-65	64	15	financial	financial	ADJ
esutjss-65	64	16	abuse	abuse	NOUN
esutjss-65	64	17	is	be	AUX
esutjss-65	64	18	the	the	DET
esutjss-65	64	19	satisfaction	satisfaction	NOUN
esutjss-65	64	20	of	of	ADP
esutjss-65	64	21	a	a	DET
esutjss-65	64	22	private	private	ADJ
esutjss-65	64	23	objective	objective	NOUN
esutjss-65	64	24	to	to	ADP
esutjss-65	64	25	the	the	DET
esutjss-65	64	26	neglect	neglect	NOUN
esutjss-65	64	27	of	of	ADP
esutjss-65	64	28	the	the	DET
esutjss-65	64	29	majority	majority	NOUN
esutjss-65	64	30	objective	objective	NOUN
esutjss-65	64	31	(	(	PUNCT
esutjss-65	64	32	akani	akani	NOUN
esutjss-65	64	33	2001	2001	NUM
esutjss-65	64	34	p:3	p:3	NOUN
esutjss-65	64	35	)	)	PUNCT
esutjss-65	64	36	.	.	PUNCT
esutjss-65	65	1	finally	finally	ADV
esutjss-65	65	2	on	on	ADP
esutjss-65	65	3	this	this	DET
esutjss-65	65	4	note	note	NOUN
esutjss-65	65	5	,	,	PUNCT
esutjss-65	65	6	according	accord	VERB
esutjss-65	65	7	to	to	ADP
esutjss-65	65	8	section	section	NOUN
esutjss-65	65	9	2	2	NUM
esutjss-65	65	10	of	of	ADP
esutjss-65	65	11	independent	independent	ADJ
esutjss-65	65	12	corrupt	corrupt	ADJ
esutjss-65	65	13	practices	practice	NOUN
esutjss-65	65	14	and	and	CCONJ
esutjss-65	65	15	other	other	ADJ
esutjss-65	65	16	related	related	ADJ
esutjss-65	65	17	offences	offence	NOUN
esutjss-65	65	18	commission	commission	NOUN
esutjss-65	65	19	(	(	PUNCT
esutjss-65	65	20	i.c.p.c	i.c.p.c	PROPN
esutjss-65	65	21	)	)	PUNCT
esutjss-65	65	22	act	act	NOUN
esutjss-65	65	23	(	(	PUNCT
esutjss-65	65	24	2000	2000	NUM
esutjss-65	65	25	)	)	PUNCT
esutjss-65	65	26	,	,	PUNCT
esutjss-65	65	27	financial	financial	ADJ
esutjss-65	65	28	abuse	abuse	NOUN
esutjss-65	65	29	/	/	SYM
esutjss-65	65	30	corruption	corruption	NOUN
esutjss-65	65	31	simply	simply	ADV
esutjss-65	65	32	connotes	connote	VERB
esutjss-65	65	33	impropriety	impropriety	NOUN
esutjss-65	65	34	and	and	CCONJ
esutjss-65	65	35	encompasses	encompass	VERB
esutjss-65	65	36	all	all	DET
esutjss-65	65	37	forms	form	NOUN
esutjss-65	65	38	of	of	ADP
esutjss-65	65	39	reprehensible	reprehensible	ADJ
esutjss-65	65	40	,	,	PUNCT
esutjss-65	65	41	indecorous	indecorous	ADJ
esutjss-65	65	42	and	and	CCONJ
esutjss-65	65	43	infamous	infamous	ADJ
esutjss-65	65	44	conduct	conduct	NOUN
esutjss-65	65	45	in	in	ADP
esutjss-65	65	46	the	the	DET
esutjss-65	65	47	performance	performance	NOUN
esutjss-65	65	48	of	of	ADP
esutjss-65	65	49	some	some	DET
esutjss-65	65	50	official	official	ADJ
esutjss-65	65	51	and	and	CCONJ
esutjss-65	65	52	non	non	ADJ
esutjss-65	65	53	-	-	ADJ
esutjss-65	65	54	official	official	ADJ
esutjss-65	65	55	responsibilities	responsibility	NOUN
esutjss-65	65	56	.	.	PUNCT
esutjss-65	66	1	this	this	PRON
esutjss-65	66	2	means	mean	VERB
esutjss-65	66	3	acts	act	NOUN
esutjss-65	66	4	which	which	PRON
esutjss-65	66	5	go	go	VERB
esutjss-65	66	6	out	out	ADP
esutjss-65	66	7	of	of	ADP
esutjss-65	66	8	any	any	DET
esutjss-65	66	9	normal	normal	ADJ
esutjss-65	66	10	societal	societal	ADJ
esutjss-65	66	11	behavior	behavior	NOUN
esutjss-65	66	12	.	.	PUNCT
esutjss-65	67	1	forms	form	NOUN
esutjss-65	67	2	of	of	ADP
esutjss-65	67	3	financial	financial	ADJ
esutjss-65	67	4	abuse	abuse	NOUN
esutjss-65	67	5	/	/	SYM
esutjss-65	67	6	crime	crime	NOUN
esutjss-65	67	7	73	73	NUM
esutjss-65	67	8	1	1	NUM
esutjss-65	67	9	.	.	PUNCT
esutjss-65	67	10	embezzlement	embezzlement	NOUN
esutjss-65	67	11	of	of	ADP
esutjss-65	67	12	government	government	NOUN
esutjss-65	67	13	funds	fund	NOUN
esutjss-65	67	14	embezzlement	embezzlement	NOUN
esutjss-65	67	15	of	of	ADP
esutjss-65	67	16	government	government	NOUN
esutjss-65	67	17	funds	fund	NOUN
esutjss-65	67	18	is	be	AUX
esutjss-65	67	19	simply	simply	ADV
esutjss-65	67	20	a	a	DET
esutjss-65	67	21	theft	theft	NOUN
esutjss-65	67	22	of	of	ADP
esutjss-65	67	23	government	government	NOUN
esutjss-65	67	24	money	money	NOUN
esutjss-65	67	25	by	by	ADP
esutjss-65	67	26	it	it	PRON
esutjss-65	67	27	officials	official	NOUN
esutjss-65	67	28	or	or	CCONJ
esutjss-65	67	29	employees	employee	NOUN
esutjss-65	67	30	.	.	PUNCT
esutjss-65	68	1	embezzlement	embezzlement	NOUN
esutjss-65	68	2	can	can	AUX
esutjss-65	68	3	be	be	AUX
esutjss-65	68	4	seen	see	VERB
esutjss-65	68	5	as	as	ADP
esutjss-65	68	6	a	a	DET
esutjss-65	68	7	theft	theft	NOUN
esutjss-65	68	8	by	by	ADP
esutjss-65	68	9	a	a	DET
esutjss-65	68	10	government	government	NOUN
esutjss-65	68	11	workers	worker	NOUN
esutjss-65	68	12	who	who	PRON
esutjss-65	68	13	appropriate	appropriate	VERB
esutjss-65	68	14	to	to	ADP
esutjss-65	68	15	himself	himself	PRON
esutjss-65	68	16	money	money	NOUN
esutjss-65	68	17	meant	mean	VERB
esutjss-65	68	18	for	for	ADP
esutjss-65	68	19	public	public	ADJ
esutjss-65	68	20	use	use	NOUN
esutjss-65	68	21	.	.	PUNCT
esutjss-65	69	1	this	this	DET
esutjss-65	69	2	form	form	NOUN
esutjss-65	69	3	of	of	ADP
esutjss-65	69	4	financial	financial	ADJ
esutjss-65	69	5	abuse	abuse	NOUN
esutjss-65	69	6	is	be	AUX
esutjss-65	69	7	usually	usually	ADV
esutjss-65	69	8	common	common	ADJ
esutjss-65	69	9	among	among	ADP
esutjss-65	69	10	all	all	DET
esutjss-65	69	11	public	public	ADJ
esutjss-65	69	12	servants	servant	NOUN
esutjss-65	69	13	irrespective	irrespective	ADV
esutjss-65	69	14	of	of	ADP
esutjss-65	69	15	their	their	PRON
esutjss-65	69	16	cadre	cadre	NOUN
esutjss-65	69	17	.	.	PUNCT
esutjss-65	70	1	2	2	X
esutjss-65	70	2	.	.	X
esutjss-65	70	3	money	money	NOUN
esutjss-65	70	4	laundering	laundering	NOUN
esutjss-65	70	5	according	accord	VERB
esutjss-65	70	6	to	to	PART
esutjss-65	70	7	aiyekan	aiyekan	VERB
esutjss-65	70	8	d.(2005	d.(2005	ADP
esutjss-65	70	9	p.31	p.31	PART
esutjss-65	70	10	)	)	PUNCT
esutjss-65	70	11	money	money	NOUN
esutjss-65	70	12	laundering	laundering	NOUN
esutjss-65	70	13	is	be	AUX
esutjss-65	70	14	money	money	NOUN
esutjss-65	70	15	coming	come	VERB
esutjss-65	70	16	out	out	ADP
esutjss-65	70	17	from	from	ADP
esutjss-65	70	18	drug	drug	NOUN
esutjss-65	70	19	corrupt	corrupt	ADJ
esutjss-65	70	20	acts	act	NOUN
esutjss-65	70	21	(	(	PUNCT
esutjss-65	70	22	419	419	NUM
esutjss-65	70	23	)	)	PUNCT
esutjss-65	70	24	etc	etc	X
esutjss-65	70	25	.	.	X
esutjss-65	70	26	money	money	NOUN
esutjss-65	70	27	laundering	laundering	NOUN
esutjss-65	70	28	is	be	AUX
esutjss-65	70	29	a	a	DET
esutjss-65	70	30	process	process	NOUN
esutjss-65	70	31	by	by	ADP
esutjss-65	70	32	which	which	PRON
esutjss-65	70	33	criminals	criminal	NOUN
esutjss-65	70	34	attempts	attempt	VERB
esutjss-65	70	35	to	to	PART
esutjss-65	70	36	hide	hide	VERB
esutjss-65	70	37	and	and	CCONJ
esutjss-65	70	38	disguise	disguise	VERB
esutjss-65	70	39	the	the	DET
esutjss-65	70	40	true	true	ADJ
esutjss-65	70	41	origin	origin	NOUN
esutjss-65	70	42	and	and	CCONJ
esutjss-65	70	43	ownership	ownership	NOUN
esutjss-65	70	44	of	of	ADP
esutjss-65	70	45	the	the	DET
esutjss-65	70	46	proceeds	proceed	NOUN
esutjss-65	70	47	of	of	ADP
esutjss-65	70	48	their	their	PRON
esutjss-65	70	49	criminal	criminal	ADJ
esutjss-65	70	50	activities	activity	NOUN
esutjss-65	70	51	,	,	PUNCT
esutjss-65	70	52	thereby	thereby	ADV
esutjss-65	70	53	avoiding	avoid	VERB
esutjss-65	70	54	prosecution	prosecution	NOUN
esutjss-65	70	55	,	,	PUNCT
esutjss-65	70	56	conviction	conviction	NOUN
esutjss-65	70	57	and	and	CCONJ
esutjss-65	70	58	confiscation	confiscation	NOUN
esutjss-65	70	59	of	of	ADP
esutjss-65	70	60	criminal	criminal	ADJ
esutjss-65	70	61	funds	fund	NOUN
esutjss-65	70	62	.	.	PUNCT
esutjss-65	71	1	this	this	PRON
esutjss-65	71	2	is	be	AUX
esutjss-65	71	3	no	no	PRON
esutjss-65	71	4	doubt	doubt	ADV
esutjss-65	71	5	the	the	DET
esutjss-65	71	6	biggest	big	ADJ
esutjss-65	71	7	economic	economic	ADJ
esutjss-65	71	8	crime	crime	NOUN
esutjss-65	71	9	that	that	PRON
esutjss-65	71	10	have	have	AUX
esutjss-65	71	11	attracted	attract	VERB
esutjss-65	71	12	greater	great	ADJ
esutjss-65	71	13	attention	attention	NOUN
esutjss-65	71	14	in	in	ADP
esutjss-65	71	15	recent	recent	ADJ
esutjss-65	71	16	times	time	NOUN
esutjss-65	71	17	.	.	PUNCT
esutjss-65	72	1	any	any	DET
esutjss-65	72	2	crime	crime	NOUN
esutjss-65	72	3	,	,	PUNCT
esutjss-65	72	4	be	be	AUX
esutjss-65	72	5	it	it	PRON
esutjss-65	72	6	extortion	extortion	NOUN
esutjss-65	72	7	,	,	PUNCT
esutjss-65	72	8	terrorism	terrorism	NOUN
esutjss-65	72	9	,	,	PUNCT
esutjss-65	72	10	drug	drug	NOUN
esutjss-65	72	11	arms	arm	NOUN
esutjss-65	72	12	and	and	CCONJ
esutjss-65	72	13	human	human	ADJ
esutjss-65	72	14	trafficking	trafficking	NOUN
esutjss-65	72	15	,	,	PUNCT
esutjss-65	72	16	fraud	fraud	NOUN
esutjss-65	72	17	,	,	PUNCT
esutjss-65	72	18	bribery	bribery	NOUN
esutjss-65	72	19	and	and	CCONJ
esutjss-65	72	20	corruption	corruption	NOUN
esutjss-65	72	21	e.t.c	e.t.c	ADV
esutjss-65	72	22	that	that	PRON
esutjss-65	72	23	generates	generate	VERB
esutjss-65	72	24	huge	huge	ADJ
esutjss-65	72	25	proceeds	proceed	NOUN
esutjss-65	72	26	creates	create	VERB
esutjss-65	72	27	the	the	DET
esutjss-65	72	28	need	need	NOUN
esutjss-65	72	29	for	for	ADP
esutjss-65	72	30	laundering	laundering	NOUN
esutjss-65	72	31	.	.	PUNCT
esutjss-65	73	1	laundering	laundering	NOUN
esutjss-65	73	2	takes	take	VERB
esutjss-65	73	3	place	place	NOUN
esutjss-65	73	4	in	in	ADP
esutjss-65	73	5	order	order	NOUN
esutjss-65	73	6	to	to	PART
esutjss-65	73	7	avoid	avoid	VERB
esutjss-65	73	8	the	the	DET
esutjss-65	73	9	proceeds	proceed	NOUN
esutjss-65	73	10	from	from	ADP
esutjss-65	73	11	being	be	AUX
esutjss-65	73	12	used	use	VERB
esutjss-65	73	13	as	as	ADP
esutjss-65	73	14	evidence	evidence	NOUN
esutjss-65	73	15	against	against	ADP
esutjss-65	73	16	the	the	DET
esutjss-65	73	17	perpetrators	perpetrator	NOUN
esutjss-65	73	18	of	of	ADP
esutjss-65	73	19	offences	offence	NOUN
esutjss-65	73	20	.	.	PUNCT
esutjss-65	74	1	it	it	PRON
esutjss-65	74	2	also	also	ADV
esutjss-65	74	3	means	mean	VERB
esutjss-65	74	4	a	a	DET
esutjss-65	74	5	process	process	NOUN
esutjss-65	74	6	by	by	ADP
esutjss-65	74	7	which	which	DET
esutjss-65	74	8	monies	monie	NOUN
esutjss-65	74	9	,	,	PUNCT
esutjss-65	74	10	sourced	source	VERB
esutjss-65	74	11	from	from	ADP
esutjss-65	74	12	illicit	illicit	ADJ
esutjss-65	74	13	activities	activity	NOUN
esutjss-65	74	14	are	be	AUX
esutjss-65	74	15	brought	bring	VERB
esutjss-65	74	16	into	into	ADP
esutjss-65	74	17	the	the	DET
esutjss-65	74	18	formal	formal	ADJ
esutjss-65	74	19	economy	economy	NOUN
esutjss-65	74	20	and	and	CCONJ
esutjss-65	74	21	used	use	VERB
esutjss-65	74	22	for	for	ADP
esutjss-65	74	23	legitimate	legitimate	ADJ
esutjss-65	74	24	purpose	purpose	NOUN
esutjss-65	74	25	.	.	PUNCT
esutjss-65	75	1	3	3	X
esutjss-65	75	2	.	.	X
esutjss-65	75	3	over	over	ADP
esutjss-65	75	4	budgeting	budget	VERB
esutjss-65	75	5	this	this	DET
esutjss-65	75	6	form	form	NOUN
esutjss-65	75	7	of	of	ADP
esutjss-65	75	8	financial	financial	ADJ
esutjss-65	75	9	abuse	abuse	NOUN
esutjss-65	75	10	is	be	AUX
esutjss-65	75	11	usually	usually	ADV
esutjss-65	75	12	common	common	ADJ
esutjss-65	75	13	among	among	ADP
esutjss-65	75	14	budget	budget	NOUN
esutjss-65	75	15	planners	planner	NOUN
esutjss-65	75	16	.	.	PUNCT
esutjss-65	76	1	this	this	PRON
esutjss-65	76	2	is	be	AUX
esutjss-65	76	3	simply	simply	ADV
esutjss-65	76	4	the	the	DET
esutjss-65	76	5	allocation	allocation	NOUN
esutjss-65	76	6	of	of	ADP
esutjss-65	76	7	more	more	ADJ
esutjss-65	76	8	than	than	ADP
esutjss-65	76	9	required	require	VERB
esutjss-65	76	10	monetary	monetary	ADJ
esutjss-65	76	11	value	value	NOUN
esutjss-65	76	12	to	to	ADP
esutjss-65	76	13	a	a	DET
esutjss-65	76	14	budget	budget	NOUN
esutjss-65	76	15	item	item	NOUN
esutjss-65	76	16	.	.	PUNCT
esutjss-65	77	1	according	accord	VERB
esutjss-65	77	2	to	to	ADP
esutjss-65	77	3	chikeleze	chikeleze	PROPN
esutjss-65	77	4	(	(	PUNCT
esutjss-65	77	5	2002	2002	NUM
esutjss-65	77	6	p.80	p.80	NOUN
esutjss-65	77	7	)	)	PUNCT
esutjss-65	77	8	,	,	PUNCT
esutjss-65	77	9	over	over	ADP
esutjss-65	77	10	budgeting	budgeting	NOUN
esutjss-65	77	11	may	may	AUX
esutjss-65	77	12	in	in	ADP
esutjss-65	77	13	fact	fact	NOUN
esutjss-65	77	14	make	make	VERB
esutjss-65	77	15	organizational	organizational	ADJ
esutjss-65	77	16	goals	goal	NOUN
esutjss-65	77	17	subservient	subservient	VERB
esutjss-65	77	18	to	to	ADP
esutjss-65	77	19	budgetary	budgetary	ADJ
esutjss-65	77	20	goals	goal	NOUN
esutjss-65	77	21	resulting	result	VERB
esutjss-65	77	22	in	in	ADP
esutjss-65	77	23	some	some	DET
esutjss-65	77	24	negative	negative	ADJ
esutjss-65	77	25	outcomes	outcome	NOUN
esutjss-65	77	26	.	.	PUNCT
esutjss-65	78	1	this	this	DET
esutjss-65	78	2	outcome	outcome	NOUN
esutjss-65	78	3	includes	include	VERB
esutjss-65	78	4	embezzlement	embezzlement	NOUN
esutjss-65	78	5	or	or	CCONJ
esutjss-65	78	6	misappropriation	misappropriation	NOUN
esutjss-65	78	7	of	of	ADP
esutjss-65	78	8	fund	fund	NOUN
esutjss-65	78	9	.	.	PUNCT
esutjss-65	79	1	4	4	X
esutjss-65	79	2	.	.	X
esutjss-65	79	3	fraud	fraud	VERB
esutjss-65	79	4	public	public	ADJ
esutjss-65	79	5	servants	servant	NOUN
esutjss-65	79	6	financial	financial	ADJ
esutjss-65	79	7	abuse	abuse	NOUN
esutjss-65	79	8	okoli	okoli	NOUN
esutjss-65	79	9	(	(	PUNCT
esutjss-65	79	10	2006	2006	NUM
esutjss-65	79	11	,	,	PUNCT
esutjss-65	79	12	pp.15	pp.15	PROPN
esutjss-65	79	13	)	)	PUNCT
esutjss-65	79	14	,	,	PUNCT
esutjss-65	79	15	defined	define	VERB
esutjss-65	79	16	fraud	fraud	NOUN
esutjss-65	79	17	as	as	ADP
esutjss-65	79	18	an	an	DET
esutjss-65	79	19	irregularity	irregularity	NOUN
esutjss-65	79	20	or	or	CCONJ
esutjss-65	79	21	impropriety	impropriety	NOUN
esutjss-65	79	22	involving	involve	VERB
esutjss-65	79	23	the	the	DET
esutjss-65	79	24	use	use	NOUN
esutjss-65	79	25	of	of	ADP
esutjss-65	79	26	deception	deception	NOUN
esutjss-65	79	27	to	to	PART
esutjss-65	79	28	obtain	obtain	VERB
esutjss-65	79	29	an	an	DET
esutjss-65	79	30	unjust	unjust	ADJ
esutjss-65	79	31	or	or	CCONJ
esutjss-65	79	32	illegal	illegal	ADJ
esutjss-65	79	33	financial	financial	ADJ
esutjss-65	79	34	advantage	advantage	NOUN
esutjss-65	79	35	.	.	PUNCT
esutjss-65	80	1	fraud	fraud	NOUN
esutjss-65	80	2	may	may	AUX
esutjss-65	80	3	involve	involve	VERB
esutjss-65	80	4	:	:	PUNCT
esutjss-65	80	5	1	1	X
esutjss-65	80	6	.	.	X
esutjss-65	80	7	falsification	falsification	NOUN
esutjss-65	80	8	or	or	CCONJ
esutjss-65	80	9	alteration	alteration	NOUN
esutjss-65	80	10	of	of	ADP
esutjss-65	80	11	accounting	accounting	NOUN
esutjss-65	80	12	records	record	NOUN
esutjss-65	80	13	or	or	CCONJ
esutjss-65	80	14	other	other	ADJ
esutjss-65	80	15	documents	document	NOUN
esutjss-65	80	16	2	2	NUM
esutjss-65	80	17	.	.	X
esutjss-65	80	18	misappropriation	misappropriation	NOUN
esutjss-65	80	19	of	of	ADP
esutjss-65	80	20	assets	asset	NOUN
esutjss-65	80	21	or	or	CCONJ
esutjss-65	80	22	theft	theft	NOUN
esutjss-65	80	23	suppression	suppression	NOUN
esutjss-65	80	24	or	or	CCONJ
esutjss-65	80	25	omission	omission	NOUN
esutjss-65	80	26	of	of	ADP
esutjss-65	80	27	the	the	DET
esutjss-65	80	28	effects	effect	NOUN
esutjss-65	80	29	of	of	ADP
esutjss-65	80	30	transaction	transaction	NOUN
esutjss-65	80	31	from	from	ADP
esutjss-65	80	32	records	record	NOUN
esutjss-65	80	33	or	or	CCONJ
esutjss-65	80	34	documents	document	NOUN
esutjss-65	80	35	.	.	PUNCT
esutjss-65	81	1	3	3	X
esutjss-65	81	2	.	.	X
esutjss-65	81	3	recording	recording	NOUN
esutjss-65	81	4	of	of	ADP
esutjss-65	81	5	transactions	transaction	NOUN
esutjss-65	81	6	without	without	ADP
esutjss-65	81	7	substance	substance	NOUN
esutjss-65	81	8	.	.	PUNCT
esutjss-65	82	1	4	4	X
esutjss-65	82	2	.	.	X
esutjss-65	82	3	international	international	ADJ
esutjss-65	82	4	misrepresentation	misrepresentation	NOUN
esutjss-65	82	5	of	of	ADP
esutjss-65	82	6	transactions	transaction	NOUN
esutjss-65	82	7	or	or	CCONJ
esutjss-65	82	8	of	of	ADP
esutjss-65	82	9	the	the	DET
esutjss-65	82	10	entity	entity	NOUN
esutjss-65	82	11	’s	’s	PART
esutjss-65	82	12	state	state	NOUN
esutjss-65	82	13	of	of	ADP
esutjss-65	82	14	affairs	affair	NOUN
esutjss-65	82	15	.	.	PUNCT
esutjss-65	83	1	the	the	DET
esutjss-65	83	2	following	following	NOUN
esutjss-65	83	3	therefore	therefore	ADV
esutjss-65	83	4	are	be	AUX
esutjss-65	83	5	the	the	DET
esutjss-65	83	6	main	main	ADJ
esutjss-65	83	7	classification	classification	NOUN
esutjss-65	83	8	of	of	ADP
esutjss-65	83	9	fraud	fraud	NOUN
esutjss-65	83	10	i.	i.	NOUN
esutjss-65	83	11	falsification	falsification	PROPN
esutjss-65	83	12	of	of	ADP
esutjss-65	83	13	account	account	PROPN
esutjss-65	83	14	ii	ii	PROPN
esutjss-65	83	15	.	.	PUNCT
esutjss-65	84	1	forgery	forgery	PROPN
esutjss-65	84	2	iii	iii	PROPN
esutjss-65	84	3	.	.	PUNCT
esutjss-65	84	4	fraudulent	fraudulent	ADJ
esutjss-65	84	5	conversion	conversion	NOUN
esutjss-65	84	6	.	.	PUNCT
esutjss-65	85	1	5	5	X
esutjss-65	85	2	.	.	X
esutjss-65	85	3	extortion	extortion	NOUN
esutjss-65	85	4	this	this	DET
esutjss-65	85	5	form	form	NOUN
esutjss-65	85	6	of	of	ADP
esutjss-65	85	7	financial	financial	ADJ
esutjss-65	85	8	abuse	abuse	NOUN
esutjss-65	85	9	is	be	AUX
esutjss-65	85	10	usually	usually	ADV
esutjss-65	85	11	common	common	ADJ
esutjss-65	85	12	among	among	ADP
esutjss-65	85	13	public	public	ADJ
esutjss-65	85	14	servant	servant	NOUN
esutjss-65	85	15	such	such	ADJ
esutjss-65	85	16	as	as	ADP
esutjss-65	85	17	the	the	DET
esutjss-65	85	18	revenue	revenue	NOUN
esutjss-65	85	19	officers	officer	NOUN
esutjss-65	85	20	,	,	PUNCT
esutjss-65	85	21	police	police	NOUN
esutjss-65	85	22	and	and	CCONJ
esutjss-65	85	23	other	other	ADJ
esutjss-65	85	24	agencies	agency	NOUN
esutjss-65	85	25	.	.	PUNCT
esutjss-65	86	1	extortion	extortion	NOUN
esutjss-65	86	2	simple	simple	ADJ
esutjss-65	86	3	means	mean	VERB
esutjss-65	86	4	the	the	DET
esutjss-65	86	5	use	use	NOUN
esutjss-65	86	6	of	of	ADP
esutjss-65	86	7	threat	threat	NOUN
esutjss-65	86	8	to	to	PART
esutjss-65	86	9	advance	advance	VERB
esutjss-65	86	10	or	or	CCONJ
esutjss-65	86	11	collect	collect	VERB
esutjss-65	86	12	money	money	NOUN
esutjss-65	86	13	from	from	ADP
esutjss-65	86	14	others	other	NOUN
esutjss-65	86	15	.	.	PUNCT
esutjss-65	87	1	for	for	ADP
esutjss-65	87	2	example	example	NOUN
esutjss-65	87	3	revenue	revenue	NOUN
esutjss-65	87	4	officers	officer	NOUN
esutjss-65	87	5	can	can	AUX
esutjss-65	87	6	use	use	VERB
esutjss-65	87	7	their	their	PRON
esutjss-65	87	8	office	office	NOUN
esutjss-65	87	9	as	as	ADP
esutjss-65	87	10	tax	tax	NOUN
esutjss-65	87	11	collected	collect	VERB
esutjss-65	87	12	to	to	PART
esutjss-65	87	13	levy	levy	VERB
esutjss-65	87	14	and	and	CCONJ
esutjss-65	87	15	collect	collect	VERB
esutjss-65	87	16	unusual	unusual	ADJ
esutjss-65	87	17	amount	amount	NOUN
esutjss-65	87	18	from	from	ADP
esutjss-65	87	19	innocent	innocent	ADJ
esutjss-65	87	20	citizens	citizen	NOUN
esutjss-65	87	21	.	.	PUNCT
esutjss-65	88	1	6	6	X
esutjss-65	88	2	.	.	X
esutjss-65	88	3	corruption	corruption	NOUN
esutjss-65	88	4	corruption	corruption	NOUN
esutjss-65	88	5	as	as	SCONJ
esutjss-65	88	6	stated	state	VERB
esutjss-65	88	7	earlier	early	ADV
esutjss-65	88	8	is	be	AUX
esutjss-65	88	9	the	the	DET
esutjss-65	88	10	abuse	abuse	NOUN
esutjss-65	88	11	of	of	ADP
esutjss-65	88	12	public	public	ADJ
esutjss-65	88	13	office	office	NOUN
esutjss-65	88	14	for	for	ADP
esutjss-65	88	15	private	private	ADJ
esutjss-65	88	16	gain	gain	NOUN
esutjss-65	88	17	.	.	PUNCT
esutjss-65	89	1	high	high	ADJ
esutjss-65	89	2	level	level	NOUN
esutjss-65	89	3	of	of	ADP
esutjss-65	89	4	endemic	endemic	ADJ
esutjss-65	89	5	and	and	CCONJ
esutjss-65	89	6	institutionalized	institutionalize	VERB
esutjss-65	89	7	corruption	corruption	NOUN
esutjss-65	89	8	has	have	AUX
esutjss-65	89	9	remained	remain	VERB
esutjss-65	89	10	the	the	DET
esutjss-65	89	11	single	single	ADJ
esutjss-65	89	12	most	most	ADV
esutjss-65	89	13	dominant	dominant	ADJ
esutjss-65	89	14	factor	factor	NOUN
esutjss-65	89	15	facing	face	VERB
esutjss-65	89	16	effective	effective	ADJ
esutjss-65	89	17	tax	tax	NOUN
esutjss-65	89	18	administrator	administrator	NOUN
esutjss-65	89	19	,	,	PUNCT
esutjss-65	89	20	especially	especially	ADV
esutjss-65	89	21	in	in	ADP
esutjss-65	89	22	developing	develop	VERB
esutjss-65	89	23	countries	country	NOUN
esutjss-65	89	24	,	,	PUNCT
esutjss-65	89	25	chikeleze	chikeleze	NOUN
esutjss-65	89	26	(	(	PUNCT
esutjss-65	89	27	2010	2010	NUM
esutjss-65	89	28	p:115	p:115	NOUN
esutjss-65	89	29	)	)	PUNCT
esutjss-65	89	30	.	.	PUNCT
esutjss-65	90	1	the	the	DET
esutjss-65	90	2	readiness	readiness	NOUN
esutjss-65	90	3	by	by	ADP
esutjss-65	90	4	corrupt	corrupt	ADJ
esutjss-65	90	5	tax	tax	NOUN
esutjss-65	90	6	officials	official	NOUN
esutjss-65	90	7	to	to	PART
esutjss-65	90	8	accept	accept	VERB
esutjss-65	90	9	personal	personal	ADJ
esutjss-65	90	10	gratification	gratification	NOUN
esutjss-65	90	11	from	from	ADP
esutjss-65	90	12	dubious	dubious	ADJ
esutjss-65	90	13	rich	rich	ADJ
esutjss-65	90	14	and	and	CCONJ
esutjss-65	90	15	influential	influential	ADJ
esutjss-65	90	16	members	member	NOUN
esutjss-65	90	17	of	of	ADP
esutjss-65	90	18	the	the	DET
esutjss-65	90	19	society	society	NOUN
esutjss-65	90	20	makes	make	VERB
esutjss-65	90	21	effective	effective	ADJ
esutjss-65	90	22	tax	tax	NOUN
esutjss-65	90	23	collection	collection	NOUN
esutjss-65	90	24	difficult	difficult	ADJ
esutjss-65	90	25	.	.	PUNCT
esutjss-65	91	1	in	in	ADP
esutjss-65	91	2	nigeria	nigeria	PROPN
esutjss-65	91	3	,	,	PUNCT
esutjss-65	91	4	corruption	corruption	NOUN
esutjss-65	91	5	has	have	AUX
esutjss-65	91	6	eaten	eat	VERB
esutjss-65	91	7	deeply	deeply	ADV
esutjss-65	91	8	into	into	ADP
esutjss-65	91	9	the	the	DET
esutjss-65	91	10	born	bear	VERB
esutjss-65	91	11	marrow	marrow	NOUN
esutjss-65	91	12	of	of	ADP
esutjss-65	91	13	the	the	DET
esutjss-65	91	14	system	system	NOUN
esutjss-65	91	15	.	.	PUNCT
esutjss-65	92	1	according	accord	VERB
esutjss-65	92	2	to	to	ADP
esutjss-65	92	3	akani	akani	NOUN
esutjss-65	92	4	(	(	PUNCT
esutjss-65	92	5	2001:1	2001:1	NUM
esutjss-65	92	6	)	)	PUNCT
esutjss-65	92	7	,	,	PUNCT
esutjss-65	92	8	corruption	corruption	NOUN
esutjss-65	92	9	world	world	NOUN
esutjss-65	92	10	over	over	ADP
esutjss-65	92	11	is	be	AUX
esutjss-65	92	12	a	a	DET
esutjss-65	92	13	condemnable	condemnable	ADJ
esutjss-65	92	14	phenomenon	phenomenon	NOUN
esutjss-65	92	15	.	.	PUNCT
esutjss-65	93	1	but	but	CCONJ
esutjss-65	93	2	to	to	ADP
esutjss-65	93	3	those	those	PRON
esutjss-65	93	4	who	who	PRON
esutjss-65	93	5	practice	practice	VERB
esutjss-65	93	6	it	it	PRON
esutjss-65	93	7	,	,	PUNCT
esutjss-65	93	8	it	it	PRON
esutjss-65	93	9	confers	confer	VERB
esutjss-65	93	10	some	some	DET
esutjss-65	93	11	benefits	benefit	NOUN
esutjss-65	93	12	.	.	PUNCT
esutjss-65	94	1	the	the	DET
esutjss-65	94	2	75	75	NUM
esutjss-65	94	3	majority	majority	NOUN
esutjss-65	94	4	groans	groan	VERB
esutjss-65	94	5	under	under	ADP
esutjss-65	94	6	it	it	PRON
esutjss-65	94	7	triumph	triumph	NOUN
esutjss-65	94	8	.	.	PUNCT
esutjss-65	95	1	corruption	corruption	NOUN
esutjss-65	95	2	no	no	PRON
esutjss-65	95	3	doubt	doubt	ADV
esutjss-65	95	4	is	be	AUX
esutjss-65	95	5	part	part	NOUN
esutjss-65	95	6	and	and	CCONJ
esutjss-65	95	7	parcel	parcel	NOUN
esutjss-65	95	8	of	of	ADP
esutjss-65	95	9	the	the	DET
esutjss-65	95	10	economic	economic	ADJ
esutjss-65	95	11	culture	culture	NOUN
esutjss-65	95	12	of	of	ADP
esutjss-65	95	13	capitalism	capitalism	NOUN
esutjss-65	95	14	doggedly	doggedly	ADV
esutjss-65	95	15	hinged	hinge	VERB
esutjss-65	95	16	on	on	ADP
esutjss-65	95	17	possessive	possessive	ADJ
esutjss-65	95	18	individualism	individualism	NOUN
esutjss-65	95	19	(	(	PUNCT
esutjss-65	95	20	akani	akani	NOUN
esutjss-65	95	21	,	,	PUNCT
esutjss-65	95	22	2001	2001	NUM
esutjss-65	95	23	p.1	p.1	NOUN
esutjss-65	95	24	)	)	PUNCT
esutjss-65	95	25	.	.	PUNCT
esutjss-65	96	1	7	7	X
esutjss-65	96	2	.	.	X
esutjss-65	96	3	over	over	ADP
esutjss-65	96	4	invoicing	invoicing	NOUN
esutjss-65	96	5	of	of	ADP
esutjss-65	96	6	contract	contract	NOUN
esutjss-65	96	7	this	this	PRON
esutjss-65	96	8	is	be	AUX
esutjss-65	96	9	a	a	DET
esutjss-65	96	10	form	form	NOUN
esutjss-65	96	11	of	of	ADP
esutjss-65	96	12	financial	financial	ADJ
esutjss-65	96	13	abuse	abuse	NOUN
esutjss-65	96	14	common	common	ADJ
esutjss-65	96	15	among	among	ADP
esutjss-65	96	16	public	public	ADJ
esutjss-65	96	17	servants	servant	NOUN
esutjss-65	96	18	that	that	PRON
esutjss-65	96	19	deals	deal	VERB
esutjss-65	96	20	directly	directly	ADV
esutjss-65	96	21	with	with	ADP
esutjss-65	96	22	contractors	contractor	NOUN
esutjss-65	96	23	of	of	ADP
esutjss-65	96	24	government	government	NOUN
esutjss-65	96	25	programmes	programme	NOUN
esutjss-65	96	26	or	or	CCONJ
esutjss-65	96	27	projects	project	NOUN
esutjss-65	96	28	.	.	PUNCT
esutjss-65	97	1	here	here	ADV
esutjss-65	97	2	the	the	DET
esutjss-65	97	3	value	value	NOUN
esutjss-65	97	4	allocated	allocate	VERB
esutjss-65	97	5	for	for	ADP
esutjss-65	97	6	each	each	DET
esutjss-65	97	7	project	project	NOUN
esutjss-65	97	8	item	item	NOUN
esutjss-65	97	9	budgeted	budget	VERB
esutjss-65	97	10	for	for	ADP
esutjss-65	97	11	,	,	PUNCT
esutjss-65	97	12	is	be	AUX
esutjss-65	97	13	usually	usually	ADV
esutjss-65	97	14	over	over	ADV
esutjss-65	97	15	inflated	inflated	ADJ
esutjss-65	97	16	at	at	ADP
esutjss-65	97	17	the	the	DET
esutjss-65	97	18	behest	behest	NOUN
esutjss-65	97	19	of	of	ADP
esutjss-65	97	20	the	the	DET
esutjss-65	97	21	public	public	ADJ
esutjss-65	97	22	servant	servant	NOUN
esutjss-65	97	23	incharge	incharge	NOUN
esutjss-65	97	24	.	.	PUNCT
esutjss-65	98	1	this	this	DET
esutjss-65	98	2	he	he	PRON
esutjss-65	98	3	or	or	CCONJ
esutjss-65	98	4	she	she	PRON
esutjss-65	98	5	allows	allow	VERB
esutjss-65	98	6	in	in	ADP
esutjss-65	98	7	other	other	ADJ
esutjss-65	98	8	to	to	PART
esutjss-65	98	9	share	share	VERB
esutjss-65	98	10	the	the	DET
esutjss-65	98	11	resultant	resultant	NOUN
esutjss-65	98	12	excess	excess	NOUN
esutjss-65	98	13	with	with	ADP
esutjss-65	98	14	the	the	DET
esutjss-65	98	15	contractor	contractor	NOUN
esutjss-65	98	16	.	.	PUNCT
esutjss-65	99	1	in	in	ADP
esutjss-65	99	2	a	a	DET
esutjss-65	99	3	nutshell	nutshell	NOUN
esutjss-65	99	4	this	this	PRON
esutjss-65	99	5	is	be	AUX
esutjss-65	99	6	often	often	ADV
esutjss-65	99	7	seen	see	VERB
esutjss-65	99	8	when	when	SCONJ
esutjss-65	99	9	a	a	DET
esutjss-65	99	10	public	public	ADJ
esutjss-65	99	11	servant	servant	NOUN
esutjss-65	99	12	connive	connive	VERB
esutjss-65	99	13	with	with	ADP
esutjss-65	99	14	a	a	DET
esutjss-65	99	15	government	government	NOUN
esutjss-65	99	16	contractor	contractor	NOUN
esutjss-65	99	17	to	to	PART
esutjss-65	99	18	embezzle	embezzle	VERB
esutjss-65	99	19	excess	excess	ADJ
esutjss-65	99	20	money	money	NOUN
esutjss-65	99	21	resulting	result	VERB
esutjss-65	99	22	from	from	ADP
esutjss-65	99	23	their	their	PRON
esutjss-65	99	24	over	over	ADP
esutjss-65	99	25	inflation	inflation	NOUN
esutjss-65	99	26	of	of	ADP
esutjss-65	99	27	project	project	NOUN
esutjss-65	99	28	or	or	CCONJ
esutjss-65	99	29	contract	contract	NOUN
esutjss-65	99	30	money	money	NOUN
esutjss-65	99	31	.	.	PUNCT
esutjss-65	100	1	8	8	X
esutjss-65	100	2	.	.	X
esutjss-65	100	3	misappropriation	misappropriation	NOUN
esutjss-65	100	4	of	of	ADP
esutjss-65	100	5	funds	fund	NOUN
esutjss-65	100	6	this	this	PRON
esutjss-65	100	7	is	be	AUX
esutjss-65	100	8	simply	simply	ADV
esutjss-65	100	9	the	the	DET
esutjss-65	100	10	use	use	NOUN
esutjss-65	100	11	of	of	ADP
esutjss-65	100	12	funds	fund	NOUN
esutjss-65	100	13	for	for	ADP
esutjss-65	100	14	a	a	DET
esutjss-65	100	15	purpose	purpose	NOUN
esutjss-65	100	16	other	other	ADJ
esutjss-65	100	17	than	than	ADP
esutjss-65	100	18	what	what	PRON
esutjss-65	100	19	it	it	PRON
esutjss-65	100	20	is	be	AUX
esutjss-65	100	21	meant	mean	VERB
esutjss-65	100	22	for	for	ADP
esutjss-65	100	23	.	.	PUNCT
esutjss-65	101	1	most	most	ADJ
esutjss-65	101	2	of	of	ADP
esutjss-65	101	3	the	the	DET
esutjss-65	101	4	abandoned	abandon	VERB
esutjss-65	101	5	or	or	CCONJ
esutjss-65	101	6	uncompleted	uncompleted	ADJ
esutjss-65	101	7	project	project	NOUN
esutjss-65	101	8	you	you	PRON
esutjss-65	101	9	can	can	AUX
esutjss-65	101	10	see	see	VERB
esutjss-65	101	11	today	today	NOUN
esutjss-65	101	12	is	be	AUX
esutjss-65	101	13	as	as	ADP
esutjss-65	101	14	a	a	DET
esutjss-65	101	15	result	result	NOUN
esutjss-65	101	16	of	of	ADP
esutjss-65	101	17	the	the	DET
esutjss-65	101	18	misappropriation	misappropriation	NOUN
esutjss-65	101	19	of	of	ADP
esutjss-65	101	20	funds	fund	NOUN
esutjss-65	101	21	meant	mean	VERB
esutjss-65	101	22	for	for	ADP
esutjss-65	101	23	it	it	PRON
esutjss-65	101	24	by	by	ADP
esutjss-65	101	25	public	public	ADJ
esutjss-65	101	26	servants	servant	NOUN
esutjss-65	101	27	.	.	PUNCT
esutjss-65	102	1	effect	effect	NOUN
esutjss-65	102	2	of	of	ADP
esutjss-65	102	3	financial	financial	ADJ
esutjss-65	102	4	abuse	abuse	NOUN
esutjss-65	102	5	on	on	ADP
esutjss-65	102	6	the	the	DET
esutjss-65	102	7	economy	economy	NOUN
esutjss-65	102	8	the	the	DET
esutjss-65	102	9	effects	effect	NOUN
esutjss-65	102	10	of	of	ADP
esutjss-65	102	11	financial	financial	ADJ
esutjss-65	102	12	abuse	abuse	NOUN
esutjss-65	102	13	on	on	ADP
esutjss-65	102	14	the	the	DET
esutjss-65	102	15	nation	nation	NOUN
esutjss-65	102	16	’s	’s	PART
esutjss-65	102	17	economy	economy	NOUN
esutjss-65	102	18	are	be	AUX
esutjss-65	102	19	as	as	SCONJ
esutjss-65	102	20	follows	follow	VERB
esutjss-65	102	21	:	:	PUNCT
esutjss-65	102	22	1	1	X
esutjss-65	102	23	.	.	X
esutjss-65	102	24	increase	increase	VERB
esutjss-65	102	25	in	in	ADP
esutjss-65	102	26	national	national	ADJ
esutjss-65	102	27	debt	debt	NOUN
esutjss-65	102	28	financial	financial	ADJ
esutjss-65	102	29	abuse	abuse	NOUN
esutjss-65	102	30	by	by	ADP
esutjss-65	102	31	public	public	ADJ
esutjss-65	102	32	servant	servant	NOUN
esutjss-65	102	33	has	have	VERB
esutjss-65	102	34	the	the	DET
esutjss-65	102	35	capacity	capacity	NOUN
esutjss-65	102	36	of	of	ADP
esutjss-65	102	37	living	live	VERB
esutjss-65	102	38	a	a	DET
esutjss-65	102	39	country	country	NOUN
esutjss-65	102	40	in	in	ADP
esutjss-65	102	41	a	a	DET
esutjss-65	102	42	sorry	sorry	ADJ
esutjss-65	102	43	state	state	NOUN
esutjss-65	102	44	thereby	thereby	ADV
esutjss-65	102	45	making	make	VERB
esutjss-65	102	46	it	it	PRON
esutjss-65	102	47	to	to	PART
esutjss-65	102	48	resort	resort	VERB
esutjss-65	102	49	to	to	ADP
esutjss-65	102	50	borrowing	borrow	VERB
esutjss-65	102	51	from	from	ADP
esutjss-65	102	52	international	international	ADJ
esutjss-65	102	53	agencies	agency	NOUN
esutjss-65	102	54	like	like	ADP
esutjss-65	102	55	imf	imf	PROPN
esutjss-65	102	56	or	or	CCONJ
esutjss-65	102	57	world	world	NOUN
esutjss-65	102	58	bank	bank	NOUN
esutjss-65	102	59	at	at	ADP
esutjss-65	102	60	an	an	DET
esutjss-65	102	61	unfavourable	unfavourable	ADJ
esutjss-65	102	62	interest	interest	NOUN
esutjss-65	102	63	rate	rate	NOUN
esutjss-65	102	64	.	.	PUNCT
esutjss-65	103	1	this	this	DET
esutjss-65	103	2	invariable	invariable	ADJ
esutjss-65	103	3	will	will	AUX
esutjss-65	103	4	perpetuate	perpetuate	VERB
esutjss-65	103	5	it	it	PRON
esutjss-65	103	6	indebtedness	indebtedness	NOUN
esutjss-65	103	7	.	.	PUNCT
esutjss-65	104	1	a	a	DET
esutjss-65	104	2	country	country	NOUN
esutjss-65	104	3	that	that	PRON
esutjss-65	104	4	is	be	AUX
esutjss-65	104	5	prone	prone	ADJ
esutjss-65	104	6	to	to	AUX
esutjss-65	104	7	flagrant	flagrant	VERB
esutjss-65	104	8	public	public	ADJ
esutjss-65	104	9	financial	financial	ADJ
esutjss-65	104	10	abuse	abuse	NOUN
esutjss-65	104	11	by	by	ADP
esutjss-65	104	12	it	it	PRON
esutjss-65	104	13	officials	official	NOUN
esutjss-65	104	14	will	will	AUX
esutjss-65	104	15	certainly	certainly	ADV
esutjss-65	104	16	run	run	VERB
esutjss-65	104	17	into	into	ADP
esutjss-65	104	18	debt	debt	NOUN
esutjss-65	104	19	in	in	ADP
esutjss-65	104	20	order	order	NOUN
esutjss-65	104	21	to	to	PART
esutjss-65	104	22	meet	meet	VERB
esutjss-65	104	23	up	up	ADP
esutjss-65	104	24	with	with	ADP
esutjss-65	104	25	it	it	PRON
esutjss-65	104	26	responsibilities	responsibility	NOUN
esutjss-65	104	27	to	to	ADP
esutjss-65	104	28	it	it	PRON
esutjss-65	104	29	subjects	subject	NOUN
esutjss-65	104	30	or	or	CCONJ
esutjss-65	104	31	citizens	citizen	NOUN
esutjss-65	104	32	.	.	PUNCT
esutjss-65	105	1	according	accord	VERB
esutjss-65	105	2	to	to	ADP
esutjss-65	105	3	eze	eze	X
esutjss-65	105	4	(	(	PUNCT
esutjss-65	105	5	2010	2010	NUM
esutjss-65	105	6	p.358	p.358	NOUN
esutjss-65	105	7	)	)	PUNCT
esutjss-65	105	8	,	,	PUNCT
esutjss-65	105	9	the	the	DET
esutjss-65	105	10	conditionality	conditionality	NOUN
esutjss-65	105	11	’s	’	VERB
esutjss-65	105	12	stipulated	stipulate	VERB
esutjss-65	105	13	by	by	ADP
esutjss-65	105	14	the	the	DET
esutjss-65	105	15	international	international	ADJ
esutjss-65	105	16	monetary	monetary	ADJ
esutjss-65	105	17	fund	fund	NOUN
esutjss-65	105	18	(	(	PUNCT
esutjss-65	105	19	imf	imf	PROPN
esutjss-65	105	20	)	)	PUNCT
esutjss-65	105	21	and	and	CCONJ
esutjss-65	105	22	world	world	PROPN
esutjss-65	105	23	bank	bank	PROPN
esutjss-65	105	24	loan	loan	NOUN
esutjss-65	105	25	appeared	appear	VERB
esutjss-65	105	26	to	to	PART
esutjss-65	105	27	make	make	VERB
esutjss-65	105	28	the	the	DET
esutjss-65	105	29	resources	resource	NOUN
esutjss-65	105	30	and	and	CCONJ
esutjss-65	105	31	the	the	DET
esutjss-65	105	32	economy	economy	NOUN
esutjss-65	105	33	of	of	ADP
esutjss-65	105	34	the	the	DET
esutjss-65	105	35	public	public	ADJ
esutjss-65	105	36	servants	servant	NOUN
esutjss-65	105	37	financial	financial	ADJ
esutjss-65	105	38	abuse	abuse	NOUN
esutjss-65	105	39	debtor	debtor	NOUN
esutjss-65	105	40	countries	country	NOUN
esutjss-65	105	41	to	to	PART
esutjss-65	105	42	be	be	AUX
esutjss-65	105	43	managing	manage	VERB
esutjss-65	105	44	just	just	ADV
esutjss-65	105	45	to	to	PART
esutjss-65	105	46	service	service	VERB
esutjss-65	105	47	their	their	PRON
esutjss-65	105	48	debt	debt	NOUN
esutjss-65	105	49	and	and	CCONJ
esutjss-65	105	50	it	it	PRON
esutjss-65	105	51	is	be	AUX
esutjss-65	105	52	not	not	PART
esutjss-65	105	53	good	good	ADJ
esutjss-65	105	54	in	in	ADP
esutjss-65	105	55	terms	term	NOUN
esutjss-65	105	56	of	of	ADP
esutjss-65	105	57	long	long	ADJ
esutjss-65	105	58	term	term	NOUN
esutjss-65	105	59	economic	economic	ADJ
esutjss-65	105	60	health	health	NOUN
esutjss-65	105	61	.	.	PUNCT
esutjss-65	106	1	eze	eze	PROPN
esutjss-65	106	2	(	(	PUNCT
esutjss-65	106	3	2010	2010	NUM
esutjss-65	106	4	p.360	p.360	NOUN
esutjss-65	106	5	)	)	PUNCT
esutjss-65	106	6	,	,	PUNCT
esutjss-65	106	7	further	far	ADV
esutjss-65	106	8	stated	state	VERB
esutjss-65	106	9	that	that	SCONJ
esutjss-65	106	10	when	when	SCONJ
esutjss-65	106	11	external	external	ADJ
esutjss-65	106	12	debt	debt	NOUN
esutjss-65	106	13	accumulates	accumulate	VERB
esutjss-65	106	14	,	,	PUNCT
esutjss-65	106	15	it	it	PRON
esutjss-65	106	16	causes	cause	VERB
esutjss-65	106	17	the	the	DET
esutjss-65	106	18	following	follow	VERB
esutjss-65	106	19	services	service	NOUN
esutjss-65	106	20	problems	problem	NOUN
esutjss-65	106	21	.	.	PUNCT
esutjss-65	107	1	a.	a.	NOUN
esutjss-65	108	1	the	the	DET
esutjss-65	108	2	debtor	debtor	NOUN
esutjss-65	108	3	country	country	NOUN
esutjss-65	108	4	begins	begin	VERB
esutjss-65	108	5	to	to	PART
esutjss-65	108	6	experience	experience	VERB
esutjss-65	108	7	severe	severe	ADJ
esutjss-65	108	8	balance	balance	NOUN
esutjss-65	108	9	of	of	ADP
esutjss-65	108	10	payment	payment	NOUN
esutjss-65	108	11	problems	problem	NOUN
esutjss-65	108	12	as	as	SCONJ
esutjss-65	108	13	commodity	commodity	NOUN
esutjss-65	108	14	prices	price	NOUN
esutjss-65	108	15	and	and	CCONJ
esutjss-65	108	16	terms	term	NOUN
esutjss-65	108	17	of	of	ADP
esutjss-65	108	18	trade	trade	NOUN
esutjss-65	108	19	rapidly	rapidly	ADV
esutjss-65	108	20	deteriorate	deteriorate	VERB
esutjss-65	108	21	.	.	PUNCT
esutjss-65	109	1	b.	b.	PROPN
esutjss-65	109	2	loss	loss	NOUN
esutjss-65	109	3	of	of	ADP
esutjss-65	109	4	confidence	confidence	NOUN
esutjss-65	109	5	in	in	ADP
esutjss-65	109	6	the	the	DET
esutjss-65	109	7	ability	ability	NOUN
esutjss-65	109	8	of	of	ADP
esutjss-65	109	9	the	the	DET
esutjss-65	109	10	debtor	debtor	NOUN
esutjss-65	109	11	nation	nation	NOUN
esutjss-65	109	12	to	to	PART
esutjss-65	109	13	repay	repay	VERB
esutjss-65	109	14	the	the	DET
esutjss-65	109	15	loan	loan	NOUN
esutjss-65	109	16	.	.	PUNCT
esutjss-65	110	1	c.	c.	NOUN
esutjss-65	111	1	the	the	DET
esutjss-65	111	2	above	above	ADJ
esutjss-65	111	3	situation	situation	NOUN
esutjss-65	111	4	causes	cause	VERB
esutjss-65	111	5	dwindling	dwindle	VERB
esutjss-65	111	6	foreign	foreign	ADJ
esutjss-65	111	7	reserve	reserve	NOUN
esutjss-65	111	8	and	and	CCONJ
esutjss-65	111	9	stalled	stall	VERB
esutjss-65	111	10	development	development	NOUN
esutjss-65	111	11	prospects	prospect	NOUN
esutjss-65	111	12	.	.	PUNCT
esutjss-65	112	1	foreign	foreign	ADJ
esutjss-65	112	2	aid	aid	NOUN
esutjss-65	112	3	should	should	AUX
esutjss-65	112	4	be	be	AUX
esutjss-65	112	5	carefully	carefully	ADV
esutjss-65	112	6	weighed	weigh	VERB
esutjss-65	112	7	before	before	ADP
esutjss-65	112	8	being	be	AUX
esutjss-65	112	9	accepted	accept	VERB
esutjss-65	112	10	.	.	PUNCT
esutjss-65	113	1	this	this	PRON
esutjss-65	113	2	is	be	AUX
esutjss-65	113	3	because	because	SCONJ
esutjss-65	113	4	of	of	ADP
esutjss-65	113	5	it	it	PRON
esutjss-65	113	6	aftermath	aftermath	NOUN
esutjss-65	113	7	.	.	PUNCT
esutjss-65	114	1	2	2	X
esutjss-65	114	2	.	.	X
esutjss-65	114	3	income	income	NOUN
esutjss-65	114	4	inequality	inequality	NOUN
esutjss-65	114	5	among	among	ADP
esutjss-65	114	6	citizens	citizen	NOUN
esutjss-65	114	7	financial	financial	ADJ
esutjss-65	114	8	abuse	abuse	NOUN
esutjss-65	114	9	often	often	ADV
esutjss-65	114	10	create	create	VERB
esutjss-65	114	11	a	a	DET
esutjss-65	114	12	room	room	NOUN
esutjss-65	114	13	for	for	ADP
esutjss-65	114	14	the	the	DET
esutjss-65	114	15	dubious	dubious	ADJ
esutjss-65	114	16	rich	rich	ADJ
esutjss-65	114	17	to	to	PART
esutjss-65	114	18	get	get	VERB
esutjss-65	114	19	more	more	ADV
esutjss-65	114	20	richer	rich	ADJ
esutjss-65	114	21	while	while	SCONJ
esutjss-65	114	22	the	the	DET
esutjss-65	114	23	poor	poor	ADJ
esutjss-65	114	24	get	get	VERB
esutjss-65	114	25	more	more	ADV
esutjss-65	114	26	poorer	poor	ADJ
esutjss-65	114	27	.	.	PUNCT
esutjss-65	115	1	this	this	PRON
esutjss-65	115	2	therefore	therefore	ADV
esutjss-65	115	3	,	,	PUNCT
esutjss-65	115	4	creates	create	VERB
esutjss-65	115	5	a	a	DET
esutjss-65	115	6	perennial	perennial	ADJ
esutjss-65	115	7	situation	situation	NOUN
esutjss-65	115	8	whereby	whereby	SCONJ
esutjss-65	115	9	the	the	DET
esutjss-65	115	10	gap	gap	NOUN
esutjss-65	115	11	between	between	ADP
esutjss-65	115	12	the	the	DET
esutjss-65	115	13	have	have	NOUN
esutjss-65	115	14	and	and	CCONJ
esutjss-65	115	15	the	the	PRON
esutjss-65	115	16	have	have	AUX
esutjss-65	115	17	not	not	PART
esutjss-65	115	18	become	become	VERB
esutjss-65	115	19	more	more	ADV
esutjss-65	115	20	enhanced	enhanced	ADJ
esutjss-65	115	21	.	.	PUNCT
esutjss-65	116	1	according	accord	VERB
esutjss-65	116	2	to	to	ADP
esutjss-65	116	3	chukwu	chukwu	NOUN
esutjss-65	116	4	(	(	PUNCT
esutjss-65	116	5	2007	2007	NUM
esutjss-65	116	6	p.84	p.84	PROPN
esutjss-65	116	7	)	)	PUNCT
esutjss-65	116	8	,	,	PUNCT
esutjss-65	116	9	public	public	ADJ
esutjss-65	116	10	administrators	administrator	NOUN
esutjss-65	116	11	or	or	CCONJ
esutjss-65	116	12	servant	servant	NOUN
esutjss-65	116	13	should	should	AUX
esutjss-65	116	14	be	be	AUX
esutjss-65	116	15	that	that	PRON
esutjss-65	116	16	of	of	ADP
esutjss-65	116	17	the	the	DET
esutjss-65	116	18	citizen	citizen	NOUN
esutjss-65	116	19	who	who	PRON
esutjss-65	116	20	is	be	AUX
esutjss-65	116	21	employed	employ	VERB
esutjss-65	116	22	as	as	ADP
esutjss-65	116	23	one	one	NUM
esutjss-65	116	24	of	of	ADP
esutjss-65	116	25	us	we	PRON
esutjss-65	116	26	to	to	PART
esutjss-65	116	27	work	work	VERB
esutjss-65	116	28	for	for	ADP
esutjss-65	116	29	us	we	PRON
esutjss-65	116	30	,	,	PUNCT
esutjss-65	116	31	or	or	CCONJ
esutjss-65	116	32	a	a	DET
esutjss-65	116	33	kind	kind	NOUN
esutjss-65	116	34	of	of	ADP
esutjss-65	116	35	professional	professional	ADJ
esutjss-65	116	36	citizen	citizen	NOUN
esutjss-65	116	37	ordained	ordain	VERB
esutjss-65	116	38	to	to	PART
esutjss-65	116	39	do	do	VERB
esutjss-65	116	40	that	that	DET
esutjss-65	116	41	work	work	NOUN
esutjss-65	116	42	which	which	PRON
esutjss-65	116	43	we	we	PRON
esutjss-65	116	44	in	in	ADP
esutjss-65	116	45	a	a	DET
esutjss-65	116	46	complex	complex	ADJ
esutjss-65	116	47	large	large	ADJ
esutjss-65	116	48	scales	scale	NOUN
esutjss-65	116	49	political	political	ADJ
esutjss-65	116	50	community	community	NOUN
esutjss-65	116	51	are	be	AUX
esutjss-65	116	52	unable	unable	ADJ
esutjss-65	116	53	to	to	PART
esutjss-65	116	54	undertake	undertake	VERB
esutjss-65	116	55	ourselves	ourselves	PRON
esutjss-65	116	56	.	.	PUNCT
esutjss-65	117	1	the	the	DET
esutjss-65	117	2	revise	revise	NOUN
esutjss-65	117	3	is	be	AUX
esutjss-65	117	4	the	the	DET
esutjss-65	117	5	case	case	NOUN
esutjss-65	117	6	today	today	NOUN
esutjss-65	117	7	as	as	ADP
esutjss-65	117	8	public	public	ADJ
esutjss-65	117	9	servants	servant	NOUN
esutjss-65	117	10	instead	instead	ADV
esutjss-65	117	11	of	of	ADP
esutjss-65	117	12	serving	serve	VERB
esutjss-65	117	13	the	the	DET
esutjss-65	117	14	masses	masse	NOUN
esutjss-65	117	15	,	,	PUNCT
esutjss-65	117	16	takes	take	VERB
esutjss-65	117	17	pleasure	pleasure	NOUN
esutjss-65	117	18	in	in	ADP
esutjss-65	117	19	extorting	extort	VERB
esutjss-65	117	20	and	and	CCONJ
esutjss-65	117	21	embezzling	embezzle	VERB
esutjss-65	117	22	public	public	ADJ
esutjss-65	117	23	fund	fund	NOUN
esutjss-65	117	24	to	to	PART
esutjss-65	117	25	enrich	enrich	VERB
esutjss-65	117	26	themselves	themselves	PRON
esutjss-65	117	27	.	.	PUNCT
esutjss-65	118	1	this	this	PRON
esutjss-65	118	2	therefore	therefore	ADV
esutjss-65	118	3	widens	widen	VERB
esutjss-65	118	4	the	the	DET
esutjss-65	118	5	gap	gap	NOUN
esutjss-65	118	6	between	between	ADP
esutjss-65	118	7	the	the	DET
esutjss-65	118	8	public	public	ADJ
esutjss-65	118	9	servants	servant	NOUN
esutjss-65	118	10	and	and	CCONJ
esutjss-65	118	11	the	the	DET
esutjss-65	118	12	masses	masse	NOUN
esutjss-65	118	13	.	.	PUNCT
esutjss-65	119	1	3	3	X
esutjss-65	119	2	.	.	X
esutjss-65	119	3	discouragement	discouragement	NOUN
esutjss-65	119	4	of	of	ADP
esutjss-65	119	5	foreign	foreign	ADJ
esutjss-65	119	6	investors	investor	NOUN
esutjss-65	119	7	every	every	DET
esutjss-65	119	8	investor	investor	NOUN
esutjss-65	119	9	seeks	seek	VERB
esutjss-65	119	10	to	to	PART
esutjss-65	119	11	invest	invest	VERB
esutjss-65	119	12	in	in	ADP
esutjss-65	119	13	an	an	DET
esutjss-65	119	14	environment	environment	NOUN
esutjss-65	119	15	where	where	SCONJ
esutjss-65	119	16	return	return	NOUN
esutjss-65	119	17	on	on	ADP
esutjss-65	119	18	investment	investment	NOUN
esutjss-65	119	19	is	be	AUX
esutjss-65	119	20	rest	rest	NOUN
esutjss-65	119	21	assured	assure	VERB
esutjss-65	119	22	.	.	PUNCT
esutjss-65	120	1	a	a	DET
esutjss-65	120	2	country	country	NOUN
esutjss-65	120	3	where	where	SCONJ
esutjss-65	120	4	financial	financial	ADJ
esutjss-65	120	5	abuse	abuse	NOUN
esutjss-65	120	6	or	or	CCONJ
esutjss-65	120	7	corruption	corruption	NOUN
esutjss-65	120	8	is	be	AUX
esutjss-65	120	9	the	the	DET
esutjss-65	120	10	order	order	NOUN
esutjss-65	120	11	of	of	ADP
esutjss-65	120	12	the	the	DET
esutjss-65	120	13	day	day	NOUN
esutjss-65	120	14	,	,	PUNCT
esutjss-65	120	15	it	it	PRON
esutjss-65	120	16	scares	scare	VERB
esutjss-65	120	17	away	away	ADP
esutjss-65	120	18	investors	investor	NOUN
esutjss-65	120	19	from	from	ADP
esutjss-65	120	20	other	other	ADJ
esutjss-65	120	21	countries	country	NOUN
esutjss-65	120	22	from	from	ADP
esutjss-65	120	23	investing	invest	VERB
esutjss-65	120	24	.	.	PUNCT
esutjss-65	121	1	this	this	PRON
esutjss-65	121	2	invariably	invariably	ADV
esutjss-65	121	3	affects	affect	VERB
esutjss-65	121	4	the	the	DET
esutjss-65	121	5	gross	gross	ADJ
esutjss-65	121	6	domestic	domestic	ADJ
esutjss-65	121	7	product	product	NOUN
esutjss-65	121	8	of	of	ADP
esutjss-65	121	9	that	that	DET
esutjss-65	121	10	country	country	NOUN
esutjss-65	121	11	.	.	PUNCT
esutjss-65	122	1	77	77	NUM
esutjss-65	122	2	4	4	NUM
esutjss-65	122	3	.	.	X
esutjss-65	122	4	uneven	uneven	ADJ
esutjss-65	122	5	development	development	NOUN
esutjss-65	122	6	lopsidedness	lopsidedness	NOUN
esutjss-65	122	7	inherent	inherent	ADJ
esutjss-65	122	8	in	in	ADP
esutjss-65	122	9	carrying	carry	VERB
esutjss-65	122	10	out	out	ADP
esutjss-65	122	11	the	the	DET
esutjss-65	122	12	development	development	NOUN
esutjss-65	122	13	plan	plan	NOUN
esutjss-65	122	14	of	of	ADP
esutjss-65	122	15	nigeria	nigeria	PROPN
esutjss-65	122	16	government	government	NOUN
esutjss-65	122	17	is	be	AUX
esutjss-65	122	18	traceable	traceable	ADJ
esutjss-65	122	19	to	to	ADP
esutjss-65	122	20	lack	lack	NOUN
esutjss-65	122	21	of	of	ADP
esutjss-65	122	22	adequate	adequate	ADJ
esutjss-65	122	23	financial	financial	ADJ
esutjss-65	122	24	resource	resource	NOUN
esutjss-65	122	25	to	to	PART
esutjss-65	122	26	achieve	achieve	VERB
esutjss-65	122	27	all	all	DET
esutjss-65	122	28	round	round	ADJ
esutjss-65	122	29	development	development	NOUN
esutjss-65	122	30	.	.	PUNCT
esutjss-65	123	1	the	the	DET
esutjss-65	123	2	life	life	NOUN
esutjss-65	123	3	blood	blood	NOUN
esutjss-65	123	4	of	of	ADP
esutjss-65	123	5	any	any	DET
esutjss-65	123	6	country	country	NOUN
esutjss-65	123	7	’s	’s	PART
esutjss-65	123	8	economy	economy	NOUN
esutjss-65	123	9	is	be	AUX
esutjss-65	123	10	finance	finance	NOUN
esutjss-65	123	11	.	.	PUNCT
esutjss-65	124	1	no	no	DET
esutjss-65	124	2	development	development	NOUN
esutjss-65	124	3	project	project	NOUN
esutjss-65	124	4	can	can	AUX
esutjss-65	124	5	be	be	AUX
esutjss-65	124	6	achieved	achieve	VERB
esutjss-65	124	7	without	without	SCONJ
esutjss-65	124	8	it	it	PRON
esutjss-65	124	9	financial	financial	ADJ
esutjss-65	124	10	demands	demand	NOUN
esutjss-65	124	11	been	be	AUX
esutjss-65	124	12	met	meet	VERB
esutjss-65	124	13	.	.	PUNCT
esutjss-65	125	1	therefore	therefore	ADV
esutjss-65	125	2	,	,	PUNCT
esutjss-65	125	3	in	in	ADP
esutjss-65	125	4	a	a	DET
esutjss-65	125	5	country	country	NOUN
esutjss-65	125	6	where	where	SCONJ
esutjss-65	125	7	public	public	ADJ
esutjss-65	125	8	funds	fund	NOUN
esutjss-65	125	9	are	be	AUX
esutjss-65	125	10	left	leave	VERB
esutjss-65	125	11	at	at	ADP
esutjss-65	125	12	the	the	DET
esutjss-65	125	13	mercy	mercy	NOUN
esutjss-65	125	14	of	of	ADP
esutjss-65	125	15	dubious	dubious	ADJ
esutjss-65	125	16	public	public	ADJ
esutjss-65	125	17	servants	servant	NOUN
esutjss-65	125	18	even	even	ADV
esutjss-65	125	19	development	development	NOUN
esutjss-65	125	20	becomes	become	VERB
esutjss-65	125	21	a	a	DET
esutjss-65	125	22	mirage	mirage	NOUN
esutjss-65	125	23	.	.	PUNCT
esutjss-65	126	1	5	5	X
esutjss-65	126	2	.	.	X
esutjss-65	126	3	poor	poor	ADJ
esutjss-65	126	4	execution	execution	NOUN
esutjss-65	126	5	of	of	ADP
esutjss-65	126	6	contracts	contract	NOUN
esutjss-65	126	7	many	many	ADJ
esutjss-65	126	8	-	-	PUNCT
esutjss-65	126	9	abandoned	abandon	VERB
esutjss-65	126	10	project	project	NOUN
esutjss-65	126	11	seen	see	VERB
esutjss-65	126	12	all	all	ADV
esutjss-65	126	13	over	over	ADV
esutjss-65	126	14	are	be	AUX
esutjss-65	126	15	as	as	ADP
esutjss-65	126	16	a	a	DET
esutjss-65	126	17	result	result	NOUN
esutjss-65	126	18	of	of	ADP
esutjss-65	126	19	misappropriation	misappropriation	NOUN
esutjss-65	126	20	or	or	CCONJ
esutjss-65	126	21	embezzlement	embezzlement	NOUN
esutjss-65	126	22	of	of	ADP
esutjss-65	126	23	it	it	PRON
esutjss-65	126	24	funds	fund	NOUN
esutjss-65	126	25	by	by	ADP
esutjss-65	126	26	the	the	DET
esutjss-65	126	27	contractor	contractor	NOUN
esutjss-65	126	28	or	or	CCONJ
esutjss-65	126	29	public	public	ADJ
esutjss-65	126	30	servants	servant	NOUN
esutjss-65	126	31	in	in	ADP
esutjss-65	126	32	charge	charge	NOUN
esutjss-65	126	33	.	.	PUNCT
esutjss-65	127	1	in	in	ADP
esutjss-65	127	2	nigeria	nigeria	PROPN
esutjss-65	127	3	,	,	PUNCT
esutjss-65	127	4	public	public	ADJ
esutjss-65	127	5	servants	servant	NOUN
esutjss-65	127	6	clamour	clamour	VERB
esutjss-65	127	7	to	to	PART
esutjss-65	127	8	be	be	AUX
esutjss-65	127	9	awarded	award	VERB
esutjss-65	127	10	with	with	ADP
esutjss-65	127	11	a	a	DET
esutjss-65	127	12	contract	contract	NOUN
esutjss-65	127	13	.	.	PUNCT
esutjss-65	128	1	this	this	PRON
esutjss-65	128	2	they	they	PRON
esutjss-65	128	3	seek	seek	VERB
esutjss-65	128	4	not	not	PART
esutjss-65	128	5	because	because	SCONJ
esutjss-65	128	6	they	they	PRON
esutjss-65	128	7	actually	actually	ADV
esutjss-65	128	8	want	want	VERB
esutjss-65	128	9	to	to	PART
esutjss-65	128	10	work	work	VERB
esutjss-65	128	11	,	,	PUNCT
esutjss-65	128	12	but	but	CCONJ
esutjss-65	128	13	in	in	ADP
esutjss-65	128	14	order	order	NOUN
esutjss-65	128	15	to	to	PART
esutjss-65	128	16	enrich	enrich	VERB
esutjss-65	128	17	themselves	themselves	PRON
esutjss-65	128	18	knowing	know	VERB
esutjss-65	128	19	fully	fully	ADV
esutjss-65	128	20	that	that	SCONJ
esutjss-65	128	21	the	the	DET
esutjss-65	128	22	accountability	accountability	NOUN
esutjss-65	128	23	structure	structure	NOUN
esutjss-65	128	24	is	be	AUX
esutjss-65	128	25	weak	weak	ADJ
esutjss-65	128	26	.	.	PUNCT
esutjss-65	129	1	6	6	X
esutjss-65	129	2	.	.	X
esutjss-65	129	3	high	high	ADJ
esutjss-65	129	4	cost	cost	NOUN
esutjss-65	129	5	of	of	ADP
esutjss-65	129	6	governance	governance	NOUN
esutjss-65	129	7	the	the	DET
esutjss-65	129	8	cost	cost	NOUN
esutjss-65	129	9	of	of	ADP
esutjss-65	129	10	governance	governance	NOUN
esutjss-65	129	11	is	be	AUX
esutjss-65	129	12	the	the	DET
esutjss-65	129	13	money	money	NOUN
esutjss-65	129	14	spent	spend	VERB
esutjss-65	129	15	on	on	ADP
esutjss-65	129	16	administrative	administrative	ADJ
esutjss-65	129	17	processes	process	NOUN
esutjss-65	129	18	.	.	PUNCT
esutjss-65	130	1	it	it	PRON
esutjss-65	130	2	is	be	AUX
esutjss-65	130	3	also	also	ADV
esutjss-65	130	4	known	know	VERB
esutjss-65	130	5	as	as	ADP
esutjss-65	130	6	administrative	administrative	ADJ
esutjss-65	130	7	expenditure	expenditure	NOUN
esutjss-65	130	8	.	.	PUNCT
esutjss-65	131	1	according	accord	VERB
esutjss-65	131	2	to	to	ADP
esutjss-65	131	3	fasua	fasua	NOUN
esutjss-65	131	4	and	and	CCONJ
esutjss-65	131	5	osagie	osagie	NOUN
esutjss-65	131	6	(	(	PUNCT
esutjss-65	131	7	2016	2016	NUM
esutjss-65	131	8	p.34	p.34	NOUN
esutjss-65	131	9	)	)	PUNCT
esutjss-65	131	10	,	,	PUNCT
esutjss-65	131	11	cost	cost	NOUN
esutjss-65	131	12	of	of	ADP
esutjss-65	131	13	governance	governance	NOUN
esutjss-65	131	14	is	be	AUX
esutjss-65	131	15	the	the	DET
esutjss-65	131	16	cost	cost	NOUN
esutjss-65	131	17	associated	associate	VERB
esutjss-65	131	18	with	with	ADP
esutjss-65	131	19	the	the	DET
esutjss-65	131	20	running	running	NOUN
esutjss-65	131	21	of	of	ADP
esutjss-65	131	22	government	government	NOUN
esutjss-65	131	23	in	in	ADP
esutjss-65	131	24	running	run	VERB
esutjss-65	131	25	it	it	PRON
esutjss-65	131	26	affairs	affair	NOUN
esutjss-65	131	27	.	.	PUNCT
esutjss-65	132	1	according	accord	VERB
esutjss-65	132	2	to	to	ADP
esutjss-65	132	3	drucker	drucker	NOUN
esutjss-65	132	4	(	(	PUNCT
esutjss-65	132	5	2007	2007	NUM
esutjss-65	132	6	p.45	p.45	NOUN
esutjss-65	132	7	)	)	PUNCT
esutjss-65	132	8	,	,	PUNCT
esutjss-65	132	9	cost	cost	NOUN
esutjss-65	132	10	of	of	ADP
esutjss-65	132	11	governance	governance	NOUN
esutjss-65	132	12	is	be	AUX
esutjss-65	132	13	government	government	NOUN
esutjss-65	132	14	budget	budget	NOUN
esutjss-65	132	15	allocated	allocate	VERB
esutjss-65	132	16	to	to	ADP
esutjss-65	132	17	both	both	DET
esutjss-65	132	18	capitals	capital	NOUN
esutjss-65	132	19	and	and	CCONJ
esutjss-65	132	20	recurrent	recurrent	ADJ
esutjss-65	132	21	expenditure	expenditure	NOUN
esutjss-65	132	22	on	on	ADP
esutjss-65	132	23	maintaining	maintain	VERB
esutjss-65	132	24	government	government	NOUN
esutjss-65	132	25	administrative	administrative	ADJ
esutjss-65	132	26	structures	structure	NOUN
esutjss-65	132	27	which	which	PRON
esutjss-65	132	28	appears	appear	VERB
esutjss-65	132	29	to	to	PART
esutjss-65	132	30	be	be	AUX
esutjss-65	132	31	very	very	ADV
esutjss-65	132	32	enormous	enormous	ADJ
esutjss-65	132	33	in	in	ADP
esutjss-65	132	34	africa	africa	PROPN
esutjss-65	132	35	.	.	PUNCT
esutjss-65	133	1	this	this	PRON
esutjss-65	133	2	is	be	AUX
esutjss-65	133	3	because	because	SCONJ
esutjss-65	133	4	of	of	ADP
esutjss-65	133	5	the	the	DET
esutjss-65	133	6	blatant	blatant	ADJ
esutjss-65	133	7	corruption	corruption	NOUN
esutjss-65	133	8	and	and	CCONJ
esutjss-65	133	9	abuse	abuse	NOUN
esutjss-65	133	10	of	of	ADP
esutjss-65	133	11	public	public	ADJ
esutjss-65	133	12	finance	finance	NOUN
esutjss-65	133	13	by	by	ADP
esutjss-65	133	14	public	public	ADJ
esutjss-65	133	15	servants	servant	NOUN
esutjss-65	133	16	.	.	PUNCT
esutjss-65	134	1	the	the	DET
esutjss-65	134	2	increasing	increase	VERB
esutjss-65	134	3	number	number	NOUN
esutjss-65	134	4	of	of	ADP
esutjss-65	134	5	ghost	ghost	NOUN
esutjss-65	134	6	workers	worker	NOUN
esutjss-65	134	7	today	today	NOUN
esutjss-65	134	8	is	be	AUX
esutjss-65	134	9	alarming	alarm	VERB
esutjss-65	134	10	this	this	PRON
esutjss-65	134	11	is	be	AUX
esutjss-65	134	12	due	due	ADJ
esutjss-65	134	13	to	to	ADP
esutjss-65	134	14	sheer	sheer	ADJ
esutjss-65	134	15	prevalence	prevalence	NOUN
esutjss-65	134	16	of	of	ADP
esutjss-65	134	17	corruption	corruption	NOUN
esutjss-65	134	18	among	among	ADP
esutjss-65	134	19	the	the	DET
esutjss-65	134	20	public	public	ADJ
esutjss-65	134	21	servants	servant	NOUN
esutjss-65	134	22	.	.	PUNCT
esutjss-65	135	1	7	7	X
esutjss-65	135	2	.	.	X
esutjss-65	135	3	youth	youth	NOUN
esutjss-65	135	4	unemployment	unemployment	NOUN
esutjss-65	135	5	public	public	ADJ
esutjss-65	135	6	servants	servant	NOUN
esutjss-65	135	7	financial	financial	ADJ
esutjss-65	135	8	abuse	abuse	NOUN
esutjss-65	135	9	unemployment	unemployment	NOUN
esutjss-65	135	10	is	be	AUX
esutjss-65	135	11	a	a	DET
esutjss-65	135	12	situation	situation	NOUN
esutjss-65	135	13	whereby	whereby	SCONJ
esutjss-65	135	14	those	those	PRON
esutjss-65	135	15	who	who	PRON
esutjss-65	135	16	are	be	AUX
esutjss-65	135	17	willing	willing	ADJ
esutjss-65	135	18	,	,	PUNCT
esutjss-65	135	19	able	able	ADJ
esutjss-65	135	20	and	and	CCONJ
esutjss-65	135	21	certified	certify	VERB
esutjss-65	135	22	by	by	ADP
esutjss-65	135	23	law	law	NOUN
esutjss-65	135	24	to	to	PART
esutjss-65	135	25	work	work	VERB
esutjss-65	135	26	find	find	VERB
esutjss-65	135	27	it	it	PRON
esutjss-65	135	28	difficult	difficult	ADJ
esutjss-65	135	29	to	to	PART
esutjss-65	135	30	access	access	VERB
esutjss-65	135	31	job	job	NOUN
esutjss-65	135	32	opportunities	opportunity	NOUN
esutjss-65	135	33	.	.	PUNCT
esutjss-65	136	1	the	the	DET
esutjss-65	136	2	refusal	refusal	NOUN
esutjss-65	136	3	of	of	ADP
esutjss-65	136	4	those	those	PRON
esutjss-65	136	5	who	who	PRON
esutjss-65	136	6	have	have	AUX
esutjss-65	136	7	attained	attain	VERB
esutjss-65	136	8	retirement	retirement	NOUN
esutjss-65	136	9	stage	stage	NOUN
esutjss-65	136	10	to	to	PART
esutjss-65	136	11	retire	retire	VERB
esutjss-65	136	12	has	have	AUX
esutjss-65	136	13	given	give	VERB
esutjss-65	136	14	rise	rise	NOUN
esutjss-65	136	15	to	to	ADP
esutjss-65	136	16	this	this	DET
esutjss-65	136	17	unwelcomed	unwelcomed	ADJ
esutjss-65	136	18	state	state	NOUN
esutjss-65	136	19	.	.	PUNCT
esutjss-65	137	1	many	many	ADJ
esutjss-65	137	2	public	public	ADJ
esutjss-65	137	3	servants	servant	NOUN
esutjss-65	137	4	have	have	AUX
esutjss-65	137	5	enlisted	enlist	VERB
esutjss-65	137	6	many	many	ADJ
esutjss-65	137	7	names	name	NOUN
esutjss-65	137	8	that	that	PRON
esutjss-65	137	9	are	be	AUX
esutjss-65	137	10	not	not	PART
esutjss-65	137	11	real	real	ADJ
esutjss-65	137	12	in	in	ADP
esutjss-65	137	13	the	the	DET
esutjss-65	137	14	salary	salary	NOUN
esutjss-65	137	15	payroll	payroll	NOUN
esutjss-65	137	16	,	,	PUNCT
esutjss-65	137	17	all	all	PRON
esutjss-65	137	18	in	in	ADP
esutjss-65	137	19	the	the	DET
esutjss-65	137	20	bid	bid	NOUN
esutjss-65	137	21	of	of	ADP
esutjss-65	137	22	receiving	receive	VERB
esutjss-65	137	23	more	more	ADJ
esutjss-65	137	24	money	money	NOUN
esutjss-65	137	25	for	for	ADP
esutjss-65	137	26	personal	personal	ADJ
esutjss-65	137	27	aggrandizement	aggrandizement	NOUN
esutjss-65	137	28	.	.	PUNCT
esutjss-65	138	1	these	these	DET
esutjss-65	138	2	ghost	ghost	NOUN
esutjss-65	138	3	workers	worker	NOUN
esutjss-65	138	4	therefore	therefore	ADV
esutjss-65	138	5	,	,	PUNCT
esutjss-65	138	6	fills	fill	VERB
esutjss-65	138	7	the	the	DET
esutjss-65	138	8	position	position	NOUN
esutjss-65	138	9	where	where	SCONJ
esutjss-65	138	10	others	other	NOUN
esutjss-65	138	11	could	could	AUX
esutjss-65	138	12	have	have	AUX
esutjss-65	138	13	been	be	AUX
esutjss-65	138	14	employed	employ	VERB
esutjss-65	138	15	to	to	PART
esutjss-65	138	16	fill	fill	VERB
esutjss-65	138	17	.	.	PUNCT
esutjss-65	139	1	8	8	NUM
esutjss-65	139	2	.	.	NOUN
esutjss-65	139	3	adverse	adverse	ADJ
esutjss-65	139	4	or	or	CCONJ
esutjss-65	139	5	unfavourable	unfavourable	ADJ
esutjss-65	139	6	term	term	NOUN
esutjss-65	139	7	of	of	ADP
esutjss-65	139	8	trade	trade	NOUN
esutjss-65	139	9	the	the	DET
esutjss-65	139	10	world	world	NOUN
esutjss-65	139	11	is	be	AUX
esutjss-65	139	12	a	a	DET
esutjss-65	139	13	predatory	predatory	ADJ
esutjss-65	139	14	terrain	terrain	NOUN
esutjss-65	139	15	.	.	PUNCT
esutjss-65	140	1	it	it	PRON
esutjss-65	140	2	also	also	ADV
esutjss-65	140	3	implies	imply	VERB
esutjss-65	140	4	that	that	SCONJ
esutjss-65	140	5	at	at	ADP
esutjss-65	140	6	international	international	ADJ
esutjss-65	140	7	trade	trade	NOUN
esutjss-65	140	8	relation	relation	NOUN
esutjss-65	140	9	every	every	DET
esutjss-65	140	10	one	one	NOUN
esutjss-65	140	11	seeks	seek	VERB
esutjss-65	140	12	to	to	PART
esutjss-65	140	13	infringe	infringe	VERB
esutjss-65	140	14	upon	upon	SCONJ
esutjss-65	140	15	the	the	DET
esutjss-65	140	16	freedom	freedom	NOUN
esutjss-65	140	17	of	of	ADP
esutjss-65	140	18	other	other	ADJ
esutjss-65	140	19	nations	nation	NOUN
esutjss-65	140	20	(	(	PUNCT
esutjss-65	140	21	abah	abah	VERB
esutjss-65	140	22	,	,	PUNCT
esutjss-65	140	23	2009	2009	NUM
esutjss-65	140	24	p.2	p.2	NOUN
esutjss-65	140	25	)	)	PUNCT
esutjss-65	140	26	.	.	PUNCT
esutjss-65	141	1	a	a	DET
esutjss-65	141	2	country	country	NOUN
esutjss-65	141	3	whose	whose	DET
esutjss-65	141	4	economy	economy	NOUN
esutjss-65	141	5	is	be	AUX
esutjss-65	141	6	prone	prone	ADJ
esutjss-65	141	7	to	to	ADP
esutjss-65	141	8	flagrant	flagrant	ADJ
esutjss-65	141	9	financial	financial	ADJ
esutjss-65	141	10	abuse	abuse	NOUN
esutjss-65	141	11	by	by	ADP
esutjss-65	141	12	it	it	PRON
esutjss-65	141	13	officials	official	NOUN
esutjss-65	141	14	might	might	AUX
esutjss-65	141	15	fall	fall	VERB
esutjss-65	141	16	victim	victim	NOUN
esutjss-65	141	17	of	of	ADP
esutjss-65	141	18	being	be	AUX
esutjss-65	141	19	preyed	prey	VERB
esutjss-65	141	20	upon	upon	SCONJ
esutjss-65	141	21	by	by	ADP
esutjss-65	141	22	other	other	ADJ
esutjss-65	141	23	countries	country	NOUN
esutjss-65	141	24	in	in	ADP
esutjss-65	141	25	the	the	DET
esutjss-65	141	26	international	international	ADJ
esutjss-65	141	27	arena	arena	NOUN
esutjss-65	141	28	.	.	PUNCT
esutjss-65	142	1	this	this	DET
esutjss-65	142	2	infringement	infringement	NOUN
esutjss-65	142	3	will	will	AUX
esutjss-65	142	4	result	result	VERB
esutjss-65	142	5	to	to	ADP
esutjss-65	142	6	unfavourable	unfavourable	ADJ
esutjss-65	142	7	term	term	NOUN
esutjss-65	142	8	of	of	ADP
esutjss-65	142	9	trade	trade	NOUN
esutjss-65	142	10	(	(	PUNCT
esutjss-65	142	11	that	that	PRON
esutjss-65	142	12	is	be	AUX
esutjss-65	142	13	earning	earn	VERB
esutjss-65	142	14	less	less	ADJ
esutjss-65	142	15	from	from	ADP
esutjss-65	142	16	it	it	PRON
esutjss-65	142	17	export	export	NOUN
esutjss-65	142	18	than	than	ADP
esutjss-65	142	19	what	what	PRON
esutjss-65	142	20	it	it	PRON
esutjss-65	142	21	spent	spend	VERB
esutjss-65	142	22	on	on	ADP
esutjss-65	142	23	goods	good	NOUN
esutjss-65	142	24	imported	import	VERB
esutjss-65	142	25	)	)	PUNCT
esutjss-65	142	26	.	.	PUNCT
esutjss-65	143	1	9	9	X
esutjss-65	143	2	.	.	X
esutjss-65	143	3	lack	lack	NOUN
esutjss-65	143	4	of	of	ADP
esutjss-65	143	5	accountability	accountability	NOUN
esutjss-65	143	6	financial	financial	ADJ
esutjss-65	143	7	abuse	abuse	NOUN
esutjss-65	143	8	among	among	ADP
esutjss-65	143	9	public	public	ADJ
esutjss-65	143	10	servant	servant	NOUN
esutjss-65	143	11	defiles	defile	VERB
esutjss-65	143	12	every	every	DET
esutjss-65	143	13	atom	atom	NOUN
esutjss-65	143	14	of	of	ADP
esutjss-65	143	15	accountability	accountability	NOUN
esutjss-65	143	16	.	.	PUNCT
esutjss-65	144	1	it	it	PRON
esutjss-65	144	2	is	be	AUX
esutjss-65	144	3	the	the	DET
esutjss-65	144	4	failure	failure	NOUN
esutjss-65	144	5	on	on	ADP
esutjss-65	144	6	the	the	DET
esutjss-65	144	7	aspect	aspect	NOUN
esutjss-65	144	8	of	of	ADP
esutjss-65	144	9	financial	financial	ADJ
esutjss-65	144	10	accountability	accountability	NOUN
esutjss-65	144	11	mechanism	mechanism	NOUN
esutjss-65	144	12	that	that	PRON
esutjss-65	144	13	public	public	ADJ
esutjss-65	144	14	servants	servant	NOUN
esutjss-65	144	15	can	can	AUX
esutjss-65	144	16	openly	openly	ADV
esutjss-65	144	17	abuse	abuse	VERB
esutjss-65	144	18	public	public	ADJ
esutjss-65	144	19	funds	fund	NOUN
esutjss-65	144	20	with	with	ADP
esutjss-65	144	21	impunity	impunity	NOUN
esutjss-65	144	22	theoretical	theoretical	ADJ
esutjss-65	144	23	framework	framework	NOUN
esutjss-65	144	24	:	:	PUNCT
esutjss-65	144	25	the	the	DET
esutjss-65	144	26	following	follow	VERB
esutjss-65	144	27	theories	theory	NOUN
esutjss-65	144	28	where	where	SCONJ
esutjss-65	144	29	reviewed	review	VERB
esutjss-65	144	30	and	and	CCONJ
esutjss-65	144	31	applied	apply	VERB
esutjss-65	144	32	to	to	ADP
esutjss-65	144	33	the	the	DET
esutjss-65	144	34	work	work	NOUN
esutjss-65	144	35	.	.	PUNCT
esutjss-65	145	1	however	however	ADV
esutjss-65	145	2	,	,	PUNCT
esutjss-65	145	3	one	one	NUM
esutjss-65	145	4	was	be	AUX
esutjss-65	145	5	adopted	adopt	VERB
esutjss-65	145	6	at	at	ADP
esutjss-65	145	7	the	the	DET
esutjss-65	145	8	end	end	NOUN
esutjss-65	145	9	.	.	PUNCT
esutjss-65	146	1	a.	a.	NOUN
esutjss-65	146	2	social	social	PROPN
esutjss-65	146	3	action	action	PROPN
esutjss-65	146	4	theory	theory	NOUN
esutjss-65	146	5	b.	b.	PROPN
esutjss-65	146	6	organizational	organizational	ADJ
esutjss-65	146	7	role	role	NOUN
esutjss-65	146	8	theory	theory	NOUN
esutjss-65	146	9	c.	c.	PROPN
esutjss-65	146	10	principal	principal	PROPN
esutjss-65	146	11	agency	agency	PROPN
esutjss-65	146	12	theory	theory	NOUN
esutjss-65	146	13	social	social	ADJ
esutjss-65	146	14	action	action	NOUN
esutjss-65	146	15	theory	theory	NOUN
esutjss-65	146	16	79	79	NUM
esutjss-65	146	17	this	this	DET
esutjss-65	146	18	theory	theory	NOUN
esutjss-65	146	19	owns	own	VERB
esutjss-65	146	20	it	it	PRON
esutjss-65	146	21	origin	origin	NOUN
esutjss-65	146	22	to	to	ADP
esutjss-65	146	23	the	the	DET
esutjss-65	146	24	work	work	NOUN
esutjss-65	146	25	of	of	ADP
esutjss-65	146	26	max	max	PROPN
esutjss-65	146	27	weber	weber	PROPN
esutjss-65	146	28	(	(	PUNCT
esutjss-65	146	29	1864	1864	NUM
esutjss-65	146	30	-1920	-1920	NOUN
esutjss-65	146	31	)	)	PUNCT
esutjss-65	146	32	.	.	PUNCT
esutjss-65	147	1	weber	weber	PROPN
esutjss-65	147	2	sees	see	VERB
esutjss-65	147	3	both	both	CCONJ
esutjss-65	147	4	structural	structural	ADJ
esutjss-65	147	5	and	and	CCONJ
esutjss-65	147	6	action	action	NOUN
esutjss-65	147	7	approaches	approach	NOUN
esutjss-65	147	8	as	as	ADP
esutjss-65	147	9	necessary	necessary	ADJ
esutjss-65	147	10	to	to	ADP
esutjss-65	147	11	developing	develop	VERB
esutjss-65	147	12	a	a	DET
esutjss-65	147	13	full	full	ADJ
esutjss-65	147	14	understanding	understanding	NOUN
esutjss-65	147	15	of	of	ADP
esutjss-65	147	16	society	society	NOUN
esutjss-65	147	17	and	and	CCONJ
esutjss-65	147	18	social	social	ADJ
esutjss-65	147	19	change	change	NOUN
esutjss-65	147	20	.	.	PUNCT
esutjss-65	148	1	in	in	ADP
esutjss-65	148	2	one	one	NUM
esutjss-65	148	3	of	of	ADP
esutjss-65	148	4	his	his	PRON
esutjss-65	148	5	most	most	ADV
esutjss-65	148	6	important	important	ADJ
esutjss-65	148	7	works	work	NOUN
esutjss-65	148	8	economy	economy	NOUN
esutjss-65	148	9	and	and	CCONJ
esutjss-65	148	10	society	society	NOUN
esutjss-65	148	11	first	first	ADV
esutjss-65	148	12	published	publish	VERB
esutjss-65	148	13	in	in	ADP
esutjss-65	148	14	1920	1920	NUM
esutjss-65	148	15	’s	’s	PART
esutjss-65	148	16	,	,	PUNCT
esutjss-65	148	17	he	he	PRON
esutjss-65	148	18	said	say	VERB
esutjss-65	148	19	sociology	sociology	NOUN
esutjss-65	148	20	is	be	AUX
esutjss-65	148	21	a	a	DET
esutjss-65	148	22	science	science	NOUN
esutjss-65	148	23	concerning	concern	VERB
esutjss-65	148	24	itself	itself	PRON
esutjss-65	148	25	with	with	ADP
esutjss-65	148	26	interpretive	interpretive	ADJ
esutjss-65	148	27	understanding	understanding	NOUN
esutjss-65	148	28	of	of	ADP
esutjss-65	148	29	social	social	ADJ
esutjss-65	148	30	action	action	NOUN
esutjss-65	148	31	and	and	CCONJ
esutjss-65	148	32	thereby	thereby	ADV
esutjss-65	148	33	with	with	ADP
esutjss-65	148	34	a	a	DET
esutjss-65	148	35	causal	causal	ADJ
esutjss-65	148	36	explanation	explanation	NOUN
esutjss-65	148	37	of	of	ADP
esutjss-65	148	38	its	its	PRON
esutjss-65	148	39	course	course	NOUN
esutjss-65	148	40	and	and	CCONJ
esutjss-65	148	41	consequences	consequence	NOUN
esutjss-65	148	42	.	.	PUNCT
esutjss-65	149	1	according	accord	VERB
esutjss-65	149	2	to	to	ADP
esutjss-65	149	3	nwankwo	nwankwo	PROPN
esutjss-65	149	4	(	(	PUNCT
esutjss-65	149	5	2011	2011	NUM
esutjss-65	149	6	p.218	p.218	NOUN
esutjss-65	149	7	)	)	PUNCT
esutjss-65	149	8	,	,	PUNCT
esutjss-65	149	9	social	social	ADJ
esutjss-65	149	10	action	action	NOUN
esutjss-65	149	11	theory	theory	NOUN
esutjss-65	149	12	like	like	ADP
esutjss-65	149	13	the	the	DET
esutjss-65	149	14	behavioural	behavioural	ADJ
esutjss-65	149	15	theory	theory	NOUN
esutjss-65	149	16	has	have	AUX
esutjss-65	149	17	been	be	AUX
esutjss-65	149	18	developed	develop	VERB
esutjss-65	149	19	from	from	ADP
esutjss-65	149	20	the	the	DET
esutjss-65	149	21	application	application	NOUN
esutjss-65	149	22	of	of	ADP
esutjss-65	149	23	behavioural	behavioural	ADJ
esutjss-65	149	24	sciences	science	NOUN
esutjss-65	149	25	to	to	ADP
esutjss-65	149	26	management	management	NOUN
esutjss-65	149	27	.	.	PUNCT
esutjss-65	150	1	it	it	PRON
esutjss-65	150	2	views	view	VERB
esutjss-65	150	3	the	the	DET
esutjss-65	150	4	system	system	NOUN
esutjss-65	150	5	of	of	ADP
esutjss-65	150	6	management	management	NOUN
esutjss-65	150	7	as	as	ADP
esutjss-65	150	8	a	a	DET
esutjss-65	150	9	system	system	NOUN
esutjss-65	150	10	of	of	ADP
esutjss-65	150	11	cultural	cultural	ADJ
esutjss-65	150	12	inter	inter	NOUN
esutjss-65	150	13	-	-	NOUN
esutjss-65	150	14	relationships	relationship	NOUN
esutjss-65	150	15	.	.	PUNCT
esutjss-65	151	1	this	this	DET
esutjss-65	151	2	theory	theory	NOUN
esutjss-65	151	3	is	be	AUX
esutjss-65	151	4	sociologically	sociologically	ADV
esutjss-65	151	5	oriented	orient	VERB
esutjss-65	151	6	and	and	CCONJ
esutjss-65	151	7	deals	deal	NOUN
esutjss-65	151	8	with	with	ADP
esutjss-65	151	9	identifying	identify	VERB
esutjss-65	151	10	the	the	DET
esutjss-65	151	11	various	various	ADJ
esutjss-65	151	12	social	social	ADJ
esutjss-65	151	13	groups	group	NOUN
esutjss-65	151	14	in	in	ADP
esutjss-65	151	15	an	an	DET
esutjss-65	151	16	organization	organization	NOUN
esutjss-65	151	17	as	as	ADV
esutjss-65	151	18	well	well	ADV
esutjss-65	151	19	as	as	ADP
esutjss-65	151	20	their	their	PRON
esutjss-65	151	21	cultural	cultural	ADJ
esutjss-65	151	22	relationships	relationship	NOUN
esutjss-65	151	23	and	and	CCONJ
esutjss-65	151	24	integrating	integrate	VERB
esutjss-65	151	25	these	these	DET
esutjss-65	151	26	groups	group	NOUN
esutjss-65	151	27	into	into	ADP
esutjss-65	151	28	a	a	DET
esutjss-65	151	29	complete	complete	ADJ
esutjss-65	151	30	social	social	ADJ
esutjss-65	151	31	system	system	NOUN
esutjss-65	151	32	.	.	PUNCT
esutjss-65	152	1	nwankwo	nwankwo	PROPN
esutjss-65	152	2	(	(	PUNCT
esutjss-65	152	3	2011	2011	NUM
esutjss-65	152	4	p.219	p.219	NOUN
esutjss-65	152	5	)	)	PUNCT
esutjss-65	152	6	further	far	ADV
esutjss-65	152	7	stated	state	VERB
esutjss-65	152	8	that	that	SCONJ
esutjss-65	152	9	this	this	DET
esutjss-65	152	10	theory	theory	NOUN
esutjss-65	152	11	looks	look	VERB
esutjss-65	152	12	at	at	ADP
esutjss-65	152	13	the	the	DET
esutjss-65	152	14	organization	organization	NOUN
esutjss-65	152	15	from	from	ADP
esutjss-65	152	16	the	the	DET
esutjss-65	152	17	perspective	perspective	NOUN
esutjss-65	152	18	of	of	ADP
esutjss-65	152	19	individual	individual	ADJ
esutjss-65	152	20	members	member	NOUN
esutjss-65	152	21	who	who	PRON
esutjss-65	152	22	have	have	VERB
esutjss-65	152	23	their	their	PRON
esutjss-65	152	24	own	own	ADJ
esutjss-65	152	25	individual	individual	ADJ
esutjss-65	152	26	goals	goal	NOUN
esutjss-65	152	27	.	.	PUNCT
esutjss-65	153	1	work	work	NOUN
esutjss-65	153	2	is	be	AUX
esutjss-65	153	3	viewed	view	VERB
esutjss-65	153	4	from	from	ADP
esutjss-65	153	5	the	the	DET
esutjss-65	153	6	perspective	perspective	NOUN
esutjss-65	153	7	of	of	ADP
esutjss-65	153	8	satisfaction	satisfaction	NOUN
esutjss-65	153	9	and	and	CCONJ
esutjss-65	153	10	the	the	DET
esutjss-65	153	11	meaning	meaning	NOUN
esutjss-65	153	12	it	it	PRON
esutjss-65	153	13	has	have	VERB
esutjss-65	153	14	for	for	ADP
esutjss-65	153	15	individuals	individual	NOUN
esutjss-65	153	16	.	.	PUNCT
esutjss-65	154	1	this	this	DET
esutjss-65	154	2	theory	theory	NOUN
esutjss-65	154	3	is	be	AUX
esutjss-65	154	4	based	base	VERB
esutjss-65	154	5	on	on	ADP
esutjss-65	154	6	individuals	individual	NOUN
esutjss-65	154	7	’	’	PART
esutjss-65	154	8	perception	perception	NOUN
esutjss-65	154	9	of	of	ADP
esutjss-65	154	10	the	the	DET
esutjss-65	154	11	situation	situation	NOUN
esutjss-65	154	12	and	and	CCONJ
esutjss-65	154	13	perhaps	perhaps	ADV
esutjss-65	154	14	explains	explain	VERB
esutjss-65	154	15	why	why	SCONJ
esutjss-65	154	16	conflicts	conflict	NOUN
esutjss-65	154	17	of	of	ADP
esutjss-65	154	18	interest	interest	NOUN
esutjss-65	154	19	are	be	AUX
esutjss-65	154	20	seen	see	VERB
esutjss-65	154	21	as	as	ADP
esutjss-65	154	22	a	a	DET
esutjss-65	154	23	normal	normal	ADJ
esutjss-65	154	24	part	part	NOUN
esutjss-65	154	25	of	of	ADP
esutjss-65	154	26	organizational	organizational	ADJ
esutjss-65	154	27	life	life	NOUN
esutjss-65	154	28	.	.	PUNCT
esutjss-65	155	1	weber	weber	PROPN
esutjss-65	155	2	was	be	AUX
esutjss-65	155	3	particularly	particularly	ADV
esutjss-65	155	4	interested	interested	ADJ
esutjss-65	155	5	on	on	ADP
esutjss-65	155	6	how	how	SCONJ
esutjss-65	155	7	social	social	ADJ
esutjss-65	155	8	action	action	NOUN
esutjss-65	155	9	is	be	AUX
esutjss-65	155	10	often	often	ADV
esutjss-65	155	11	conceptualized	conceptualize	VERB
esutjss-65	155	12	by	by	ADP
esutjss-65	155	13	social	social	ADJ
esutjss-65	155	14	actors	actor	NOUN
esutjss-65	155	15	in	in	ADP
esutjss-65	155	16	terms	term	NOUN
esutjss-65	155	17	of	of	ADP
esutjss-65	155	18	means	mean	NOUN
esutjss-65	155	19	–	–	PUNCT
esutjss-65	155	20	ends	end	VERB
esutjss-65	155	21	chains	chain	NOUN
esutjss-65	155	22	.	.	PUNCT
esutjss-65	156	1	for	for	ADP
esutjss-65	156	2	instance	instance	NOUN
esutjss-65	156	3	,	,	PUNCT
esutjss-65	156	4	a	a	DET
esutjss-65	156	5	large	large	ADJ
esutjss-65	156	6	bureaucratic	bureaucratic	ADJ
esutjss-65	156	7	organization	organization	NOUN
esutjss-65	156	8	will	will	AUX
esutjss-65	156	9	organize	organize	VERB
esutjss-65	156	10	the	the	DET
esutjss-65	156	11	activity	activity	NOUN
esutjss-65	156	12	of	of	ADP
esutjss-65	156	13	social	social	ADJ
esutjss-65	156	14	individuals	individual	NOUN
esutjss-65	156	15	by	by	ADP
esutjss-65	156	16	assigning	assign	VERB
esutjss-65	156	17	each	each	DET
esutjss-65	156	18	worker	worker	NOUN
esutjss-65	156	19	a	a	DET
esutjss-65	156	20	particular	particular	ADJ
esutjss-65	156	21	role	role	NOUN
esutjss-65	156	22	in	in	ADP
esutjss-65	156	23	a	a	DET
esutjss-65	156	24	hierarchy	hierarchy	NOUN
esutjss-65	156	25	.	.	PUNCT
esutjss-65	157	1	the	the	DET
esutjss-65	157	2	responsibilities	responsibility	NOUN
esutjss-65	157	3	associated	associate	VERB
esutjss-65	157	4	with	with	ADP
esutjss-65	157	5	this	this	DET
esutjss-65	157	6	role	role	NOUN
esutjss-65	157	7	are	be	AUX
esutjss-65	157	8	rules	rule	NOUN
esutjss-65	157	9	,	,	PUNCT
esutjss-65	157	10	or	or	CCONJ
esutjss-65	157	11	norms	norm	NOUN
esutjss-65	157	12	that	that	PRON
esutjss-65	157	13	serve	serve	VERB
esutjss-65	157	14	as	as	ADP
esutjss-65	157	15	means	mean	NOUN
esutjss-65	157	16	to	to	ADP
esutjss-65	157	17	the	the	DET
esutjss-65	157	18	ends	end	NOUN
esutjss-65	157	19	served	serve	VERB
esutjss-65	157	20	by	by	ADP
esutjss-65	157	21	bureaucracy	bureaucracy	NOUN
esutjss-65	157	22	.	.	PUNCT
esutjss-65	158	1	these	these	DET
esutjss-65	158	2	norms	norm	NOUN
esutjss-65	158	3	serve	serve	VERB
esutjss-65	158	4	to	to	PART
esutjss-65	158	5	make	make	VERB
esutjss-65	158	6	organized	organized	ADJ
esutjss-65	158	7	social	social	ADJ
esutjss-65	158	8	action	action	NOUN
esutjss-65	158	9	possible	possible	ADJ
esutjss-65	158	10	.	.	PUNCT
esutjss-65	159	1	that	that	PRON
esutjss-65	159	2	is	be	AUX
esutjss-65	159	3	the	the	DET
esutjss-65	159	4	routinize	routinize	NOUN
esutjss-65	159	5	and	and	CCONJ
esutjss-65	159	6	formalize	formalize	VERB
esutjss-65	159	7	social	social	ADJ
esutjss-65	159	8	interaction	interaction	NOUN
esutjss-65	159	9	among	among	ADP
esutjss-65	159	10	individuals	individual	NOUN
esutjss-65	159	11	who	who	PRON
esutjss-65	159	12	for	for	ADP
esutjss-65	159	13	whatever	whatever	DET
esutjss-65	159	14	reason	reason	NOUN
esutjss-65	159	15	are	be	AUX
esutjss-65	159	16	committed	commit	VERB
esutjss-65	159	17	to	to	ADP
esutjss-65	159	18	serving	serve	VERB
esutjss-65	159	19	the	the	DET
esutjss-65	159	20	organization	organization	NOUN
esutjss-65	159	21	.	.	PUNCT
esutjss-65	160	1	in	in	ADP
esutjss-65	160	2	summary	summary	NOUN
esutjss-65	160	3	,	,	PUNCT
esutjss-65	160	4	social	social	ADJ
esutjss-65	160	5	action	action	NOUN
esutjss-65	160	6	presupposes	presuppose	VERB
esutjss-65	160	7	the	the	DET
esutjss-65	160	8	existence	existence	NOUN
esutjss-65	160	9	of	of	ADP
esutjss-65	160	10	other	other	ADJ
esutjss-65	160	11	individual	individual	NOUN
esutjss-65	160	12	and	and	CCONJ
esutjss-65	160	13	some	some	DET
esutjss-65	160	14	action	action	NOUN
esutjss-65	160	15	by	by	ADP
esutjss-65	160	16	him	he	PRON
esutjss-65	160	17	.	.	PUNCT
esutjss-65	161	1	this	this	PRON
esutjss-65	161	2	means	mean	VERB
esutjss-65	161	3	there	there	PRON
esutjss-65	161	4	can	can	AUX
esutjss-65	161	5	be	be	AUX
esutjss-65	161	6	no	no	DET
esutjss-65	161	7	social	social	ADJ
esutjss-65	161	8	action	action	NOUN
esutjss-65	161	9	in	in	ADP
esutjss-65	161	10	isolation	isolation	NOUN
esutjss-65	161	11	.	.	PUNCT
esutjss-65	162	1	therefore	therefore	ADV
esutjss-65	162	2	social	social	ADJ
esutjss-65	162	3	action	action	NOUN
esutjss-65	162	4	is	be	AUX
esutjss-65	162	5	possible	possible	ADJ
esutjss-65	162	6	public	public	ADJ
esutjss-65	162	7	servants	servant	NOUN
esutjss-65	162	8	financial	financial	ADJ
esutjss-65	162	9	abuse	abuse	NOUN
esutjss-65	162	10	if	if	SCONJ
esutjss-65	162	11	there	there	PRON
esutjss-65	162	12	is	be	VERB
esutjss-65	162	13	another	another	DET
esutjss-65	162	14	human	human	ADJ
esutjss-65	162	15	being	be	AUX
esutjss-65	162	16	whose	whose	DET
esutjss-65	162	17	action	action	NOUN
esutjss-65	162	18	or	or	CCONJ
esutjss-65	162	19	behavior	behavior	NOUN
esutjss-65	162	20	is	be	AUX
esutjss-65	162	21	prompting	prompt	VERB
esutjss-65	162	22	to	to	ADP
esutjss-65	162	23	the	the	DET
esutjss-65	162	24	giving	give	VERB
esutjss-65	162	25	individual	individual	NOUN
esutjss-65	162	26	to	to	PART
esutjss-65	162	27	act	act	VERB
esutjss-65	162	28	in	in	ADP
esutjss-65	162	29	a	a	DET
esutjss-65	162	30	particular	particular	ADJ
esutjss-65	162	31	manner	manner	NOUN
esutjss-65	162	32	.	.	PUNCT
esutjss-65	163	1	therefore	therefore	ADV
esutjss-65	163	2	,	,	PUNCT
esutjss-65	163	3	as	as	SCONJ
esutjss-65	163	4	this	this	DET
esutjss-65	163	5	theory	theory	NOUN
esutjss-65	163	6	tend	tend	VERB
esutjss-65	163	7	to	to	PART
esutjss-65	163	8	be	be	AUX
esutjss-65	163	9	appreciated	appreciate	VERB
esutjss-65	163	10	by	by	ADP
esutjss-65	163	11	scholars	scholar	NOUN
esutjss-65	163	12	in	in	ADP
esutjss-65	163	13	the	the	DET
esutjss-65	163	14	field	field	NOUN
esutjss-65	163	15	of	of	ADP
esutjss-65	163	16	social	social	ADJ
esutjss-65	163	17	sciences	science	NOUN
esutjss-65	163	18	and	and	CCONJ
esutjss-65	163	19	management	management	NOUN
esutjss-65	163	20	science	science	NOUN
esutjss-65	163	21	,	,	PUNCT
esutjss-65	163	22	so	so	CCONJ
esutjss-65	163	23	it	it	PRON
esutjss-65	163	24	is	be	AUX
esutjss-65	163	25	highly	highly	ADV
esutjss-65	163	26	esteemed	esteemed	ADJ
esutjss-65	163	27	by	by	ADP
esutjss-65	163	28	practitioners	practitioner	NOUN
esutjss-65	163	29	in	in	ADP
esutjss-65	163	30	every	every	DET
esutjss-65	163	31	organization	organization	NOUN
esutjss-65	163	32	.	.	PUNCT
esutjss-65	164	1	this	this	DET
esutjss-65	164	2	theory	theory	NOUN
esutjss-65	164	3	exposes	expose	VERB
esutjss-65	164	4	the	the	DET
esutjss-65	164	5	fact	fact	NOUN
esutjss-65	164	6	that	that	SCONJ
esutjss-65	164	7	financial	financial	ADJ
esutjss-65	164	8	abuse	abuse	NOUN
esutjss-65	164	9	among	among	ADP
esutjss-65	164	10	public	public	ADJ
esutjss-65	164	11	servants	servant	NOUN
esutjss-65	164	12	in	in	ADP
esutjss-65	164	13	nigeria	nigeria	PROPN
esutjss-65	164	14	is	be	AUX
esutjss-65	164	15	as	as	ADP
esutjss-65	164	16	a	a	DET
esutjss-65	164	17	result	result	NOUN
esutjss-65	164	18	of	of	ADP
esutjss-65	164	19	individual	individual	ADJ
esutjss-65	164	20	members	member	NOUN
esutjss-65	164	21	who	who	PRON
esutjss-65	164	22	have	have	VERB
esutjss-65	164	23	their	their	PRON
esutjss-65	164	24	own	own	ADJ
esutjss-65	164	25	individual	individual	ADJ
esutjss-65	164	26	goals	goal	NOUN
esutjss-65	164	27	to	to	PART
esutjss-65	164	28	attain	attain	VERB
esutjss-65	164	29	,	,	PUNCT
esutjss-65	164	30	necessitated	necessitate	VERB
esutjss-65	164	31	by	by	ADP
esutjss-65	164	32	the	the	DET
esutjss-65	164	33	desire	desire	NOUN
esutjss-65	164	34	to	to	PART
esutjss-65	164	35	satisfy	satisfy	VERB
esutjss-65	164	36	demands	demand	NOUN
esutjss-65	164	37	or	or	CCONJ
esutjss-65	164	38	pressures	pressure	NOUN
esutjss-65	164	39	from	from	ADP
esutjss-65	164	40	family	family	NOUN
esutjss-65	164	41	,	,	PUNCT
esutjss-65	164	42	friends	friend	NOUN
esutjss-65	164	43	,	,	PUNCT
esutjss-65	164	44	colleague	colleague	NOUN
esutjss-65	164	45	etc	etc	X
esutjss-65	164	46	.	.	X
esutjss-65	164	47	organizational	organizational	ADJ
esutjss-65	164	48	role	role	NOUN
esutjss-65	164	49	theory	theory	NOUN
esutjss-65	164	50	the	the	DET
esutjss-65	164	51	organizational	organizational	ADJ
esutjss-65	164	52	role	role	NOUN
esutjss-65	164	53	theory	theory	NOUN
esutjss-65	164	54	was	be	AUX
esutjss-65	164	55	developed	develop	VERB
esutjss-65	164	56	by	by	ADP
esutjss-65	164	57	katz	katz	PROPN
esutjss-65	164	58	and	and	CCONJ
esutjss-65	164	59	kahn	kahn	PROPN
esutjss-65	164	60	in	in	ADP
esutjss-65	164	61	1966	1966	NUM
esutjss-65	164	62	.	.	PUNCT
esutjss-65	165	1	it	it	PRON
esutjss-65	165	2	states	state	VERB
esutjss-65	165	3	that	that	SCONJ
esutjss-65	165	4	the	the	DET
esutjss-65	165	5	assignment	assignment	NOUN
esutjss-65	165	6	of	of	ADP
esutjss-65	165	7	work	work	NOUN
esutjss-65	165	8	roles	role	NOUN
esutjss-65	165	9	prescribes	prescribe	VERB
esutjss-65	165	10	the	the	DET
esutjss-65	165	11	behavior	behavior	NOUN
esutjss-65	165	12	that	that	PRON
esutjss-65	165	13	each	each	DET
esutjss-65	165	14	employee	employee	NOUN
esutjss-65	165	15	is	be	AUX
esutjss-65	165	16	expected	expect	VERB
esutjss-65	165	17	to	to	PART
esutjss-65	165	18	comply	comply	VERB
esutjss-65	165	19	with	with	ADP
esutjss-65	165	20	,	,	PUNCT
esutjss-65	165	21	so	so	SCONJ
esutjss-65	165	22	that	that	SCONJ
esutjss-65	165	23	they	they	PRON
esutjss-65	165	24	are	be	AUX
esutjss-65	165	25	able	able	ADJ
esutjss-65	165	26	to	to	PART
esutjss-65	165	27	perform	perform	VERB
esutjss-65	165	28	their	their	PRON
esutjss-65	165	29	specific	specific	ADJ
esutjss-65	165	30	task	task	NOUN
esutjss-65	165	31	and	and	CCONJ
esutjss-65	165	32	duties	duty	NOUN
esutjss-65	165	33	effectively	effectively	ADV
esutjss-65	165	34	.	.	PUNCT
esutjss-65	166	1	it	it	PRON
esutjss-65	166	2	provides	provide	VERB
esutjss-65	166	3	insight	insight	NOUN
esutjss-65	166	4	into	into	ADP
esutjss-65	166	5	the	the	DET
esutjss-65	166	6	processes	process	NOUN
esutjss-65	166	7	that	that	PRON
esutjss-65	166	8	affect	affect	VERB
esutjss-65	166	9	the	the	DET
esutjss-65	166	10	physical	physical	ADJ
esutjss-65	166	11	and	and	CCONJ
esutjss-65	166	12	emotional	emotional	ADJ
esutjss-65	166	13	state	state	NOUN
esutjss-65	166	14	of	of	ADP
esutjss-65	166	15	an	an	DET
esutjss-65	166	16	individual	individual	NOUN
esutjss-65	166	17	in	in	ADP
esutjss-65	166	18	the	the	DET
esutjss-65	166	19	work	work	NOUN
esutjss-65	166	20	place	place	NOUN
esutjss-65	166	21	that	that	PRON
esutjss-65	166	22	affect	affect	VERB
esutjss-65	166	23	their	their	PRON
esutjss-65	166	24	work	work	NOUN
esutjss-65	166	25	place	place	NOUN
esutjss-65	166	26	behavior	behavior	NOUN
esutjss-65	166	27	(	(	PUNCT
esutjss-65	166	28	kahn	kahn	PROPN
esutjss-65	166	29	,	,	PUNCT
esutjss-65	166	30	wolfe	wolfe	PROPN
esutjss-65	166	31	,	,	PUNCT
esutjss-65	166	32	quinn	quinn	NOUN
esutjss-65	166	33	and	and	CCONJ
esutjss-65	166	34	rosenthal	rosenthal	NOUN
esutjss-65	166	35	,	,	PUNCT
esutjss-65	166	36	1964	1964	NUM
esutjss-65	166	37	)	)	PUNCT
esutjss-65	166	38	.	.	PUNCT
esutjss-65	167	1	role	role	NOUN
esutjss-65	167	2	theory	theory	NOUN
esutjss-65	167	3	as	as	SCONJ
esutjss-65	167	4	it	it	PRON
esutjss-65	167	5	relate	relate	VERB
esutjss-65	167	6	to	to	ADP
esutjss-65	167	7	organizational	organizational	ADJ
esutjss-65	167	8	leadership	leadership	NOUN
esutjss-65	167	9	is	be	AUX
esutjss-65	167	10	how	how	SCONJ
esutjss-65	167	11	the	the	DET
esutjss-65	167	12	leaders	leader	NOUN
esutjss-65	167	13	and	and	CCONJ
esutjss-65	167	14	followers	follower	NOUN
esutjss-65	167	15	in	in	ADP
esutjss-65	167	16	a	a	DET
esutjss-65	167	17	business	business	NOUN
esutjss-65	167	18	usually	usually	ADV
esutjss-65	167	19	management	management	NOUN
esutjss-65	167	20	and	and	CCONJ
esutjss-65	167	21	employees	employee	NOUN
esutjss-65	167	22	defined	define	VERB
esutjss-65	167	23	their	their	PRON
esutjss-65	167	24	own	own	ADJ
esutjss-65	167	25	roles	role	NOUN
esutjss-65	167	26	,	,	PUNCT
esutjss-65	167	27	defined	define	VERB
esutjss-65	167	28	the	the	DET
esutjss-65	167	29	roles	role	NOUN
esutjss-65	167	30	of	of	ADP
esutjss-65	167	31	others	other	NOUN
esutjss-65	167	32	,	,	PUNCT
esutjss-65	167	33	how	how	SCONJ
esutjss-65	167	34	people	people	NOUN
esutjss-65	167	35	act	act	VERB
esutjss-65	167	36	in	in	ADP
esutjss-65	167	37	their	their	PRON
esutjss-65	167	38	roles	role	NOUN
esutjss-65	167	39	and	and	CCONJ
esutjss-65	167	40	how	how	SCONJ
esutjss-65	167	41	people	people	NOUN
esutjss-65	167	42	expect	expect	VERB
esutjss-65	167	43	other	other	ADJ
esutjss-65	167	44	people	people	NOUN
esutjss-65	167	45	to	to	PART
esutjss-65	167	46	act	act	VERB
esutjss-65	167	47	in	in	ADP
esutjss-65	167	48	their	their	PRON
esutjss-65	167	49	roles	role	NOUN
esutjss-65	167	50	within	within	ADP
esutjss-65	167	51	the	the	DET
esutjss-65	167	52	organization	organization	NOUN
esutjss-65	167	53	.	.	PUNCT
esutjss-65	168	1	this	this	DET
esutjss-65	168	2	theory	theory	NOUN
esutjss-65	168	3	as	as	SCONJ
esutjss-65	168	4	will	will	AUX
esutjss-65	168	5	be	be	AUX
esutjss-65	168	6	seen	see	VERB
esutjss-65	168	7	subsequently	subsequently	ADV
esutjss-65	168	8	is	be	AUX
esutjss-65	168	9	relevant	relevant	ADJ
esutjss-65	168	10	to	to	ADP
esutjss-65	168	11	the	the	DET
esutjss-65	168	12	present	present	ADJ
esutjss-65	168	13	study	study	NOUN
esutjss-65	168	14	as	as	ADP
esutjss-65	168	15	financial	financial	ADJ
esutjss-65	168	16	abuse	abuse	NOUN
esutjss-65	168	17	by	by	ADP
esutjss-65	168	18	public	public	ADJ
esutjss-65	168	19	servants	servant	NOUN
esutjss-65	168	20	is	be	AUX
esutjss-65	168	21	a	a	DET
esutjss-65	168	22	negation	negation	NOUN
esutjss-65	168	23	on	on	ADP
esutjss-65	168	24	their	their	PRON
esutjss-65	168	25	roles	role	NOUN
esutjss-65	168	26	as	as	ADP
esutjss-65	168	27	employees	employee	NOUN
esutjss-65	168	28	to	to	ADP
esutjss-65	168	29	the	the	DET
esutjss-65	168	30	nigeria	nigeria	PROPN
esutjss-65	168	31	government	government	PROPN
esutjss-65	168	32	and	and	CCONJ
esutjss-65	168	33	nigeria	nigeria	PROPN
esutjss-65	168	34	people	people	NOUN
esutjss-65	168	35	in	in	ADP
esutjss-65	168	36	general	general	ADJ
esutjss-65	168	37	.	.	PUNCT
esutjss-65	169	1	principal	principal	ADJ
esutjss-65	169	2	agency	agency	PROPN
esutjss-65	169	3	theory	theory	NOUN
esutjss-65	169	4	this	this	DET
esutjss-65	169	5	theory	theory	NOUN
esutjss-65	169	6	has	have	AUX
esutjss-65	169	7	often	often	ADV
esutjss-65	169	8	been	be	AUX
esutjss-65	169	9	used	use	VERB
esutjss-65	169	10	by	by	ADP
esutjss-65	169	11	scholars	scholar	NOUN
esutjss-65	169	12	in	in	ADP
esutjss-65	169	13	accounting	accounting	NOUN
esutjss-65	169	14	,	,	PUNCT
esutjss-65	169	15	economics	economic	NOUN
esutjss-65	169	16	,	,	PUNCT
esutjss-65	169	17	political	political	ADJ
esutjss-65	169	18	science	science	NOUN
esutjss-65	169	19	,	,	PUNCT
esutjss-65	169	20	marketing	marketing	NOUN
esutjss-65	169	21	,	,	PUNCT
esutjss-65	169	22	organizational	organizational	ADJ
esutjss-65	169	23	behavior	behavior	NOUN
esutjss-65	169	24	and	and	CCONJ
esutjss-65	169	25	sociology	sociology	NOUN
esutjss-65	169	26	.	.	PUNCT
esutjss-65	170	1	this	this	DET
esutjss-65	170	2	theory	theory	NOUN
esutjss-65	170	3	sees	see	VERB
esutjss-65	170	4	organizational	organizational	ADJ
esutjss-65	170	5	relationship	relationship	NOUN
esutjss-65	170	6	as	as	ADP
esutjss-65	170	7	a	a	DET
esutjss-65	170	8	tension	tension	NOUN
esutjss-65	170	9	between	between	ADP
esutjss-65	170	10	the	the	DET
esutjss-65	170	11	principal	principal	NOUN
esutjss-65	170	12	who	who	PRON
esutjss-65	170	13	demands	demand	VERB
esutjss-65	170	14	and	and	CCONJ
esutjss-65	170	15	service	service	NOUN
esutjss-65	170	16	and	and	CCONJ
esutjss-65	170	17	agency	agency	NOUN
esutjss-65	170	18	who	who	PRON
esutjss-65	170	19	provides	provide	VERB
esutjss-65	170	20	it	it	PRON
esutjss-65	170	21	.	.	PUNCT
esutjss-65	171	1	the	the	DET
esutjss-65	171	2	model	model	NOUN
esutjss-65	171	3	assumes	assume	VERB
esutjss-65	171	4	that	that	SCONJ
esutjss-65	171	5	authors	author	NOUN
esutjss-65	171	6	are	be	AUX
esutjss-65	171	7	motivated	motivate	VERB
esutjss-65	171	8	by	by	ADP
esutjss-65	171	9	rational	rational	ADJ
esutjss-65	171	10	self	self	NOUN
esutjss-65	171	11	interest	interest	NOUN
esutjss-65	171	12	.	.	PUNCT
esutjss-65	172	1	the	the	DET
esutjss-65	172	2	issue	issue	NOUN
esutjss-65	172	3	in	in	ADP
esutjss-65	172	4	the	the	DET
esutjss-65	172	5	contents	content	NOUN
esutjss-65	172	6	of	of	ADP
esutjss-65	172	7	this	this	DET
esutjss-65	172	8	paper	paper	NOUN
esutjss-65	172	9	is	be	AUX
esutjss-65	172	10	how	how	SCONJ
esutjss-65	172	11	the	the	DET
esutjss-65	172	12	principal	principal	NOUN
esutjss-65	172	13	(	(	PUNCT
esutjss-65	172	14	in	in	ADP
esutjss-65	172	15	this	this	DET
esutjss-65	172	16	case	case	NOUN
esutjss-65	172	17	in	in	ADP
esutjss-65	172	18	nigeria	nigeria	PROPN
esutjss-65	172	19	citizens	citizen	NOUN
esutjss-65	172	20	)	)	PUNCT
esutjss-65	172	21	can	can	AUX
esutjss-65	172	22	manage	manage	VERB
esutjss-65	172	23	the	the	DET
esutjss-65	172	24	self	self	NOUN
esutjss-65	172	25	interest	interest	NOUN
esutjss-65	172	26	of	of	ADP
esutjss-65	172	27	81	81	NUM
esutjss-65	172	28	those	those	PRON
esutjss-65	172	29	empowered	empower	VERB
esutjss-65	172	30	to	to	PART
esutjss-65	172	31	act	act	VERB
esutjss-65	172	32	on	on	ADP
esutjss-65	172	33	their	their	PRON
esutjss-65	172	34	behalf	behalf	NOUN
esutjss-65	172	35	(	(	PUNCT
esutjss-65	172	36	that	that	PRON
esutjss-65	172	37	is	be	AUX
esutjss-65	172	38	the	the	DET
esutjss-65	172	39	agent	agent	NOUN
esutjss-65	172	40	:	:	PUNCT
esutjss-65	172	41	government	government	NOUN
esutjss-65	172	42	official	official	NOUN
esutjss-65	172	43	,	,	PUNCT
esutjss-65	172	44	politicians	politician	NOUN
esutjss-65	172	45	,	,	PUNCT
esutjss-65	172	46	legislators	legislator	NOUN
esutjss-65	172	47	,	,	PUNCT
esutjss-65	172	48	bureaucrats	bureaucrat	NOUN
esutjss-65	172	49	,	,	PUNCT
esutjss-65	172	50	etc	etc	X
esutjss-65	172	51	)	)	PUNCT
esutjss-65	172	52	.	.	PUNCT
esutjss-65	173	1	so	so	ADV
esutjss-65	173	2	that	that	SCONJ
esutjss-65	173	3	it	it	PRON
esutjss-65	173	4	is	be	AUX
esutjss-65	173	5	aligned	align	VERB
esutjss-65	173	6	with	with	ADP
esutjss-65	173	7	the	the	DET
esutjss-65	173	8	purposes	purpose	NOUN
esutjss-65	173	9	that	that	PRON
esutjss-65	173	10	the	the	DET
esutjss-65	173	11	principal	principal	NOUN
esutjss-65	173	12	wishes	wish	VERB
esutjss-65	173	13	to	to	PART
esutjss-65	173	14	achieve	achieve	VERB
esutjss-65	173	15	.	.	PUNCT
esutjss-65	174	1	the	the	DET
esutjss-65	174	2	problem	problem	NOUN
esutjss-65	174	3	arises	arise	VERB
esutjss-65	174	4	not	not	PART
esutjss-65	174	5	just	just	ADV
esutjss-65	174	6	from	from	ADP
esutjss-65	174	7	conflict	conflict	NOUN
esutjss-65	174	8	of	of	ADP
esutjss-65	174	9	interest	interest	NOUN
esutjss-65	174	10	but	but	CCONJ
esutjss-65	174	11	also	also	ADV
esutjss-65	174	12	from	from	ADP
esutjss-65	174	13	the	the	DET
esutjss-65	174	14	privilege	privilege	NOUN
esutjss-65	174	15	access	access	NOUN
esutjss-65	174	16	of	of	ADP
esutjss-65	174	17	the	the	DET
esutjss-65	174	18	agents	agent	NOUN
esutjss-65	174	19	to	to	ADP
esutjss-65	174	20	information	information	NOUN
esutjss-65	174	21	(	(	PUNCT
esutjss-65	174	22	the	the	DET
esutjss-65	174	23	problem	problem	NOUN
esutjss-65	174	24	of	of	ADP
esutjss-65	174	25	asymmetric	asymmetric	ADJ
esutjss-65	174	26	information	information	NOUN
esutjss-65	174	27	)	)	PUNCT
esutjss-65	174	28	.	.	PUNCT
esutjss-65	175	1	the	the	DET
esutjss-65	175	2	agent	agent	NOUN
esutjss-65	175	3	who	who	PRON
esutjss-65	175	4	have	have	AUX
esutjss-65	175	5	been	be	AUX
esutjss-65	175	6	employed	employ	VERB
esutjss-65	175	7	to	to	PART
esutjss-65	175	8	provide	provide	VERB
esutjss-65	175	9	a	a	DET
esutjss-65	175	10	service	service	NOUN
esutjss-65	175	11	will	will	AUX
esutjss-65	175	12	tend	tend	VERB
esutjss-65	175	13	to	to	PART
esutjss-65	175	14	use	use	VERB
esutjss-65	175	15	their	their	PRON
esutjss-65	175	16	superior	superior	ADJ
esutjss-65	175	17	knowledge	knowledge	NOUN
esutjss-65	175	18	to	to	PART
esutjss-65	175	19	divert	divert	VERB
esutjss-65	175	20	benefit	benefit	NOUN
esutjss-65	175	21	in	in	ADP
esutjss-65	175	22	their	their	PRON
esutjss-65	175	23	own	own	ADJ
esutjss-65	175	24	direction	direction	NOUN
esutjss-65	175	25	.	.	PUNCT
esutjss-65	176	1	in	in	ADP
esutjss-65	176	2	a	a	DET
esutjss-65	176	3	democratic	democratic	ADJ
esutjss-65	176	4	point	point	NOUN
esutjss-65	176	5	,	,	PUNCT
esutjss-65	176	6	the	the	DET
esutjss-65	176	7	ultimate	ultimate	ADJ
esutjss-65	176	8	principals	principal	NOUN
esutjss-65	176	9	are	be	AUX
esutjss-65	176	10	the	the	DET
esutjss-65	176	11	citizens	citizen	NOUN
esutjss-65	176	12	who	who	PRON
esutjss-65	176	13	are	be	AUX
esutjss-65	176	14	the	the	DET
esutjss-65	176	15	consumers	consumer	NOUN
esutjss-65	176	16	of	of	ADP
esutjss-65	176	17	specific	specific	ADJ
esutjss-65	176	18	services	service	NOUN
esutjss-65	176	19	provided	provide	VERB
esutjss-65	176	20	by	by	ADP
esutjss-65	176	21	the	the	DET
esutjss-65	176	22	government	government	NOUN
esutjss-65	176	23	.	.	PUNCT
esutjss-65	177	1	in	in	ADP
esutjss-65	177	2	the	the	DET
esutjss-65	177	3	principal	principal	ADJ
esutjss-65	177	4	agent	agent	NOUN
esutjss-65	177	5	theory	theory	NOUN
esutjss-65	177	6	,	,	PUNCT
esutjss-65	177	7	the	the	DET
esutjss-65	177	8	electorates	electorate	NOUN
esutjss-65	177	9	are	be	AUX
esutjss-65	177	10	principals	principal	NOUN
esutjss-65	177	11	in	in	ADP
esutjss-65	177	12	the	the	DET
esutjss-65	177	13	sense	sense	NOUN
esutjss-65	177	14	that	that	SCONJ
esutjss-65	177	15	politicians	politician	NOUN
esutjss-65	177	16	as	as	ADP
esutjss-65	177	17	agents	agent	NOUN
esutjss-65	177	18	seek	seek	VERB
esutjss-65	177	19	their	their	PRON
esutjss-65	177	20	mandate	mandate	NOUN
esutjss-65	177	21	from	from	ADP
esutjss-65	177	22	and	and	CCONJ
esutjss-65	177	23	act	act	VERB
esutjss-65	177	24	as	as	ADP
esutjss-65	177	25	the	the	DET
esutjss-65	177	26	representative	representative	NOUN
esutjss-65	177	27	of	of	ADP
esutjss-65	177	28	the	the	DET
esutjss-65	177	29	public	public	NOUN
esutjss-65	177	30	.	.	PUNCT
esutjss-65	178	1	the	the	DET
esutjss-65	178	2	agency	agency	NOUN
esutjss-65	178	3	theory	theory	NOUN
esutjss-65	178	4	throws	throw	VERB
esutjss-65	178	5	light	light	NOUN
esutjss-65	178	6	on	on	ADP
esutjss-65	178	7	the	the	DET
esutjss-65	178	8	rationale	rationale	NOUN
esutjss-65	178	9	behind	behind	ADP
esutjss-65	178	10	employees	employee	NOUN
esutjss-65	178	11	(	(	PUNCT
esutjss-65	178	12	public	public	ADJ
esutjss-65	178	13	servants	servant	NOUN
esutjss-65	178	14	)	)	PUNCT
esutjss-65	178	15	abuse	abuse	NOUN
esutjss-65	178	16	of	of	ADP
esutjss-65	178	17	finance	finance	NOUN
esutjss-65	178	18	.	.	PUNCT
esutjss-65	179	1	empirical	empirical	ADJ
esutjss-65	179	2	review	review	NOUN
esutjss-65	179	3	fasua	fasua	NOUN
esutjss-65	179	4	and	and	CCONJ
esutjss-65	179	5	osagie	osagie	NOUN
esutjss-65	179	6	(	(	PUNCT
esutjss-65	179	7	2016	2016	NUM
esutjss-65	179	8	)	)	PUNCT
esutjss-65	179	9	investigated	investigate	VERB
esutjss-65	179	10	the	the	DET
esutjss-65	179	11	financial	financial	ADJ
esutjss-65	179	12	control	control	NOUN
esutjss-65	179	13	and	and	CCONJ
esutjss-65	179	14	fraud	fraud	NOUN
esutjss-65	179	15	prevention	prevention	NOUN
esutjss-65	179	16	in	in	ADP
esutjss-65	179	17	the	the	DET
esutjss-65	179	18	public	public	ADJ
esutjss-65	179	19	sector	sector	NOUN
esutjss-65	179	20	.	.	PUNCT
esutjss-65	180	1	the	the	DET
esutjss-65	180	2	objective	objective	NOUN
esutjss-65	180	3	of	of	ADP
esutjss-65	180	4	this	this	DET
esutjss-65	180	5	study	study	NOUN
esutjss-65	180	6	is	be	AUX
esutjss-65	180	7	to	to	PART
esutjss-65	180	8	examine	examine	VERB
esutjss-65	180	9	the	the	DET
esutjss-65	180	10	relationship	relationship	NOUN
esutjss-65	180	11	between	between	ADP
esutjss-65	180	12	financial	financial	ADJ
esutjss-65	180	13	control	control	NOUN
esutjss-65	180	14	and	and	CCONJ
esutjss-65	180	15	fraud	fraud	NOUN
esutjss-65	180	16	prevention	prevention	NOUN
esutjss-65	180	17	in	in	ADP
esutjss-65	180	18	the	the	DET
esutjss-65	180	19	public	public	ADJ
esutjss-65	180	20	sector	sector	NOUN
esutjss-65	180	21	in	in	ADP
esutjss-65	180	22	nigeria	nigeria	PROPN
esutjss-65	180	23	.	.	PUNCT
esutjss-65	181	1	specifically	specifically	ADV
esutjss-65	181	2	,	,	PUNCT
esutjss-65	181	3	the	the	DET
esutjss-65	181	4	study	study	NOUN
esutjss-65	181	5	seeks	seek	VERB
esutjss-65	181	6	to	to	PART
esutjss-65	181	7	verify	verify	VERB
esutjss-65	181	8	financial	financial	ADJ
esutjss-65	181	9	control	control	NOUN
esutjss-65	181	10	;	;	PUNCT
esutjss-65	181	11	prevention	prevention	NOUN
esutjss-65	181	12	in	in	ADP
esutjss-65	181	13	government	government	NOUN
esutjss-65	181	14	sector	sector	NOUN
esutjss-65	181	15	.	.	PUNCT
esutjss-65	182	1	the	the	DET
esutjss-65	182	2	methodology	methodology	NOUN
esutjss-65	182	3	utilized	utilize	VERB
esutjss-65	182	4	in	in	ADP
esutjss-65	182	5	the	the	DET
esutjss-65	182	6	study	study	NOUN
esutjss-65	182	7	was	be	AUX
esutjss-65	182	8	a	a	DET
esutjss-65	182	9	survey	survey	NOUN
esutjss-65	182	10	designed	design	VERB
esutjss-65	182	11	with	with	ADP
esutjss-65	182	12	the	the	DET
esutjss-65	182	13	aid	aid	NOUN
esutjss-65	182	14	of	of	ADP
esutjss-65	182	15	administration	administration	NOUN
esutjss-65	182	16	of	of	ADP
esutjss-65	182	17	questionnaire	questionnaire	NOUN
esutjss-65	182	18	to	to	PART
esutjss-65	182	19	collect	collect	VERB
esutjss-65	182	20	data	datum	NOUN
esutjss-65	182	21	from	from	ADP
esutjss-65	182	22	selected	select	VERB
esutjss-65	182	23	states	state	NOUN
esutjss-65	182	24	–	–	PUNCT
esutjss-65	182	25	edo	edo	PROPN
esutjss-65	182	26	state	state	NOUN
esutjss-65	182	27	and	and	CCONJ
esutjss-65	182	28	ondo	ondo	PROPN
esutjss-65	182	29	state	state	NOUN
esutjss-65	182	30	.	.	PUNCT
esutjss-65	183	1	a	a	DET
esutjss-65	183	2	total	total	NOUN
esutjss-65	183	3	of	of	ADP
esutjss-65	183	4	thirty	thirty	NUM
esutjss-65	183	5	three	three	NUM
esutjss-65	183	6	(	(	PUNCT
esutjss-65	183	7	33	33	NUM
esutjss-65	183	8	)	)	PUNCT
esutjss-65	183	9	respondents	respondent	NOUN
esutjss-65	183	10	were	be	AUX
esutjss-65	183	11	used	use	VERB
esutjss-65	183	12	.	.	PUNCT
esutjss-65	184	1	a	a	DET
esutjss-65	184	2	regression	regression	NOUN
esutjss-65	184	3	analysis	analysis	NOUN
esutjss-65	184	4	was	be	AUX
esutjss-65	184	5	used	use	VERB
esutjss-65	184	6	to	to	PART
esutjss-65	184	7	determine	determine	VERB
esutjss-65	184	8	the	the	DET
esutjss-65	184	9	relationship	relationship	NOUN
esutjss-65	184	10	between	between	ADP
esutjss-65	184	11	financial	financial	ADJ
esutjss-65	184	12	control	control	NOUN
esutjss-65	184	13	and	and	CCONJ
esutjss-65	184	14	fraud	fraud	NOUN
esutjss-65	184	15	prevention	prevention	NOUN
esutjss-65	184	16	in	in	ADP
esutjss-65	184	17	the	the	DET
esutjss-65	184	18	public	public	ADJ
esutjss-65	184	19	sector	sector	NOUN
esutjss-65	184	20	and	and	CCONJ
esutjss-65	184	21	analyze	analyze	VERB
esutjss-65	184	22	other	other	ADJ
esutjss-65	184	23	hypotheses	hypothesis	NOUN
esutjss-65	184	24	.	.	PUNCT
esutjss-65	185	1	it	it	PRON
esutjss-65	185	2	also	also	ADV
esutjss-65	185	3	used	use	VERB
esutjss-65	185	4	simple	simple	ADJ
esutjss-65	185	5	percentage	percentage	NOUN
esutjss-65	185	6	for	for	ADP
esutjss-65	185	7	the	the	DET
esutjss-65	185	8	research	research	NOUN
esutjss-65	185	9	questions	question	NOUN
esutjss-65	185	10	.	.	PUNCT
esutjss-65	186	1	the	the	DET
esutjss-65	186	2	findings	finding	NOUN
esutjss-65	186	3	reveal	reveal	VERB
esutjss-65	186	4	that	that	SCONJ
esutjss-65	186	5	the	the	DET
esutjss-65	186	6	existing	exist	VERB
esutjss-65	186	7	control	control	NOUN
esutjss-65	186	8	measures	measure	NOUN
esutjss-65	186	9	by	by	ADP
esutjss-65	186	10	federal	federal	ADJ
esutjss-65	186	11	government	government	NOUN
esutjss-65	186	12	are	be	AUX
esutjss-65	186	13	sufficient	sufficient	ADJ
esutjss-65	186	14	in	in	ADP
esutjss-65	186	15	content	content	NOUN
esutjss-65	186	16	and	and	CCONJ
esutjss-65	186	17	scope	scope	NOUN
esutjss-65	186	18	to	to	PART
esutjss-65	186	19	prevent	prevent	VERB
esutjss-65	186	20	fraud	fraud	NOUN
esutjss-65	186	21	in	in	ADP
esutjss-65	186	22	the	the	DET
esutjss-65	186	23	public	public	ADJ
esutjss-65	186	24	sectors	sector	NOUN
esutjss-65	186	25	,	,	PUNCT
esutjss-65	186	26	in	in	ADP
esutjss-65	186	27	addition	addition	NOUN
esutjss-65	186	28	,	,	PUNCT
esutjss-65	186	29	the	the	DET
esutjss-65	186	30	success	success	NOUN
esutjss-65	186	31	of	of	ADP
esutjss-65	186	32	these	these	DET
esutjss-65	186	33	effective	effective	ADJ
esutjss-65	186	34	controls	control	NOUN
esutjss-65	186	35	depend	depend	VERB
esutjss-65	186	36	on	on	ADP
esutjss-65	186	37	honest	honest	ADJ
esutjss-65	186	38	personnel	personnel	NOUN
esutjss-65	186	39	and	and	CCONJ
esutjss-65	186	40	tone	tone	NOUN
esutjss-65	186	41	at	at	ADP
esutjss-65	186	42	the	the	DET
esutjss-65	186	43	top	top	NOUN
esutjss-65	186	44	.	.	PUNCT
esutjss-65	187	1	public	public	ADJ
esutjss-65	187	2	servants	servant	NOUN
esutjss-65	187	3	financial	financial	ADJ
esutjss-65	187	4	abuse	abuse	NOUN
esutjss-65	187	5	the	the	DET
esutjss-65	187	6	study	study	NOUN
esutjss-65	187	7	therefore	therefore	ADV
esutjss-65	187	8	,	,	PUNCT
esutjss-65	187	9	recommended	recommend	VERB
esutjss-65	187	10	among	among	ADP
esutjss-65	187	11	others	other	NOUN
esutjss-65	187	12	that	that	SCONJ
esutjss-65	187	13	,	,	PUNCT
esutjss-65	187	14	personnel	personnel	NOUN
esutjss-65	187	15	of	of	ADP
esutjss-65	187	16	integrity	integrity	NOUN
esutjss-65	187	17	and	and	CCONJ
esutjss-65	187	18	honesty	honesty	NOUN
esutjss-65	187	19	as	as	ADP
esutjss-65	187	20	well	well	ADV
esutjss-65	187	21	forensic	forensic	ADJ
esutjss-65	187	22	experts	expert	NOUN
esutjss-65	187	23	should	should	AUX
esutjss-65	187	24	be	be	AUX
esutjss-65	187	25	employed	employ	VERB
esutjss-65	187	26	to	to	PART
esutjss-65	187	27	scrutinize	scrutinize	VERB
esutjss-65	187	28	the	the	DET
esutjss-65	187	29	relevant	relevant	ADJ
esutjss-65	187	30	controls	control	NOUN
esutjss-65	187	31	put	put	VERB
esutjss-65	187	32	in	in	ADP
esutjss-65	187	33	place	place	NOUN
esutjss-65	187	34	.	.	PUNCT
esutjss-65	188	1	acho	acho	PROPN
esutjss-65	188	2	and	and	CCONJ
esutjss-65	188	3	abuh	abuh	NOUN
esutjss-65	188	4	(	(	PUNCT
esutjss-65	188	5	2016	2016	NUM
esutjss-65	188	6	)	)	PUNCT
esutjss-65	188	7	conducted	conduct	VERB
esutjss-65	188	8	a	a	DET
esutjss-65	188	9	study	study	NOUN
esutjss-65	188	10	on	on	ADP
esutjss-65	188	11	corruption	corruption	NOUN
esutjss-65	188	12	and	and	CCONJ
esutjss-65	188	13	accountability	accountability	NOUN
esutjss-65	188	14	in	in	ADP
esutjss-65	188	15	the	the	DET
esutjss-65	188	16	nigeria	nigeria	PROPN
esutjss-65	188	17	public	public	ADJ
esutjss-65	188	18	sector	sector	NOUN
esutjss-65	188	19	:	:	PUNCT
esutjss-65	188	20	an	an	DET
esutjss-65	188	21	empirical	empirical	ADJ
esutjss-65	188	22	discourse	discourse	NOUN
esutjss-65	188	23	.	.	PUNCT
esutjss-65	189	1	the	the	DET
esutjss-65	189	2	paper	paper	NOUN
esutjss-65	189	3	adopts	adopt	VERB
esutjss-65	189	4	the	the	DET
esutjss-65	189	5	secondary	secondary	ADJ
esutjss-65	189	6	sources	source	NOUN
esutjss-65	189	7	of	of	ADP
esutjss-65	189	8	data	datum	NOUN
esutjss-65	189	9	in	in	ADP
esutjss-65	189	10	generating	generate	VERB
esutjss-65	189	11	relevant	relevant	ADJ
esutjss-65	189	12	empirical	empirical	ADJ
esutjss-65	189	13	and	and	CCONJ
esutjss-65	189	14	theoretical	theoretical	ADJ
esutjss-65	189	15	framework	framework	NOUN
esutjss-65	189	16	.	.	PUNCT
esutjss-65	190	1	it	it	PRON
esutjss-65	190	2	was	be	AUX
esutjss-65	190	3	discovered	discover	VERB
esutjss-65	190	4	that	that	SCONJ
esutjss-65	190	5	allocations	allocation	NOUN
esutjss-65	190	6	of	of	ADP
esutjss-65	190	7	funds	fund	NOUN
esutjss-65	190	8	to	to	ADP
esutjss-65	190	9	the	the	DET
esutjss-65	190	10	public	public	ADJ
esutjss-65	190	11	sector	sector	NOUN
esutjss-65	190	12	are	be	AUX
esutjss-65	190	13	not	not	PART
esutjss-65	190	14	adequately	adequately	ADV
esutjss-65	190	15	and	and	CCONJ
esutjss-65	190	16	judiciously	judiciously	ADV
esutjss-65	190	17	utilized	utilize	VERB
esutjss-65	190	18	for	for	ADP
esutjss-65	190	19	the	the	DET
esutjss-65	190	20	purpose	purpose	NOUN
esutjss-65	190	21	for	for	ADP
esutjss-65	190	22	which	which	PRON
esutjss-65	190	23	it	it	PRON
esutjss-65	190	24	is	be	AUX
esutjss-65	190	25	meant	mean	VERB
esutjss-65	190	26	for	for	ADP
esutjss-65	190	27	,	,	PUNCT
esutjss-65	190	28	corruption	corruption	NOUN
esutjss-65	190	29	in	in	ADP
esutjss-65	190	30	the	the	DET
esutjss-65	190	31	public	public	ADJ
esutjss-65	190	32	sector	sector	NOUN
esutjss-65	190	33	has	have	VERB
esutjss-65	190	34	a	a	DET
esutjss-65	190	35	significant	significant	ADJ
esutjss-65	190	36	effect	effect	NOUN
esutjss-65	190	37	on	on	ADP
esutjss-65	190	38	the	the	DET
esutjss-65	190	39	level	level	NOUN
esutjss-65	190	40	of	of	ADP
esutjss-65	190	41	accountability	accountability	NOUN
esutjss-65	190	42	,	,	PUNCT
esutjss-65	190	43	the	the	DET
esutjss-65	190	44	nation	nation	NOUN
esutjss-65	190	45	lost	lose	VERB
esutjss-65	190	46	huge	huge	ADJ
esutjss-65	190	47	amount	amount	NOUN
esutjss-65	190	48	of	of	ADP
esutjss-65	190	49	money	money	NOUN
esutjss-65	190	50	due	due	ADP
esutjss-65	190	51	to	to	ADP
esutjss-65	190	52	lack	lack	NOUN
esutjss-65	190	53	of	of	ADP
esutjss-65	190	54	accountability	accountability	NOUN
esutjss-65	190	55	and	and	CCONJ
esutjss-65	190	56	transparency	transparency	NOUN
esutjss-65	190	57	.	.	PUNCT
esutjss-65	191	1	therefore	therefore	ADV
esutjss-65	191	2	,	,	PUNCT
esutjss-65	191	3	the	the	DET
esutjss-65	191	4	paper	paper	NOUN
esutjss-65	191	5	recommends	recommend	VERB
esutjss-65	191	6	that	that	SCONJ
esutjss-65	191	7	the	the	DET
esutjss-65	191	8	adherence	adherence	NOUN
esutjss-65	191	9	to	to	ADP
esutjss-65	191	10	internal	internal	ADJ
esutjss-65	191	11	mechanisms	mechanism	NOUN
esutjss-65	191	12	for	for	ADP
esutjss-65	191	13	enforcing	enforce	VERB
esutjss-65	191	14	accountability	accountability	NOUN
esutjss-65	191	15	should	should	AUX
esutjss-65	191	16	be	be	AUX
esutjss-65	191	17	strictly	strictly	ADV
esutjss-65	191	18	adhere	adhere	ADJ
esutjss-65	191	19	to	to	SCONJ
esutjss-65	191	20	while	while	SCONJ
esutjss-65	191	21	stiffer	stiff	ADJ
esutjss-65	191	22	penalties	penalty	NOUN
esutjss-65	191	23	/	/	SYM
esutjss-65	191	24	sanctions	sanction	NOUN
esutjss-65	191	25	for	for	ADP
esutjss-65	191	26	corrupt	corrupt	ADJ
esutjss-65	191	27	practices	practice	NOUN
esutjss-65	191	28	be	be	AUX
esutjss-65	191	29	aggressively	aggressively	ADV
esutjss-65	191	30	implemented	implement	VERB
esutjss-65	191	31	,	,	PUNCT
esutjss-65	191	32	corruption	corruption	NOUN
esutjss-65	191	33	and	and	CCONJ
esutjss-65	191	34	similar	similar	ADJ
esutjss-65	191	35	offences	offence	NOUN
esutjss-65	191	36	should	should	AUX
esutjss-65	191	37	attract	attract	VERB
esutjss-65	191	38	capital	capital	ADJ
esutjss-65	191	39	punishment	punishment	NOUN
esutjss-65	191	40	it	it	PRON
esutjss-65	191	41	also	also	ADV
esutjss-65	191	42	stated	state	VERB
esutjss-65	191	43	that	that	SCONJ
esutjss-65	191	44	if	if	SCONJ
esutjss-65	191	45	these	these	DET
esutjss-65	191	46	measures	measure	NOUN
esutjss-65	191	47	are	be	AUX
esutjss-65	191	48	properly	properly	ADV
esutjss-65	191	49	taken	take	VERB
esutjss-65	191	50	,	,	PUNCT
esutjss-65	191	51	it	it	PRON
esutjss-65	191	52	will	will	AUX
esutjss-65	191	53	go	go	VERB
esutjss-65	191	54	a	a	DET
esutjss-65	191	55	long	long	ADJ
esutjss-65	191	56	way	way	NOUN
esutjss-65	191	57	to	to	ADP
esutjss-65	191	58	ensuring	ensure	VERB
esutjss-65	191	59	an	an	DET
esutjss-65	191	60	egalitarian	egalitarian	ADJ
esutjss-65	191	61	society	society	NOUN
esutjss-65	191	62	.	.	PUNCT
esutjss-65	192	1	ani	ani	VERB
esutjss-65	192	2	,	,	PUNCT
esutjss-65	192	3	izueke	izueke	ADJ
esutjss-65	192	4	and	and	CCONJ
esutjss-65	192	5	nzekwe	nzekwe	ADJ
esutjss-65	192	6	(	(	PUNCT
esutjss-65	192	7	2014	2014	NUM
esutjss-65	192	8	)	)	PUNCT
esutjss-65	192	9	in	in	ADP
esutjss-65	192	10	their	their	PRON
esutjss-65	192	11	work	work	NOUN
esutjss-65	192	12	on	on	ADP
esutjss-65	192	13	public	public	ADJ
esutjss-65	192	14	sector	sector	NOUN
esutjss-65	192	15	and	and	CCONJ
esutjss-65	192	16	corruption	corruption	NOUN
esutjss-65	192	17	in	in	ADP
esutjss-65	192	18	nigeria	nigeria	PROPN
esutjss-65	192	19	:	:	PUNCT
esutjss-65	192	20	an	an	DET
esutjss-65	192	21	ethical	ethical	ADJ
esutjss-65	192	22	and	and	CCONJ
esutjss-65	192	23	institutional	institutional	ADJ
esutjss-65	192	24	framework	framework	NOUN
esutjss-65	192	25	of	of	ADP
esutjss-65	192	26	analysis	analysis	NOUN
esutjss-65	192	27	,	,	PUNCT
esutjss-65	192	28	examines	examine	VERB
esutjss-65	192	29	the	the	DET
esutjss-65	192	30	imperatives	imperative	NOUN
esutjss-65	192	31	of	of	ADP
esutjss-65	192	32	good	good	ADJ
esutjss-65	192	33	ethical	ethical	ADJ
esutjss-65	192	34	conduct	conduct	NOUN
esutjss-65	192	35	in	in	ADP
esutjss-65	192	36	the	the	DET
esutjss-65	192	37	conduct	conduct	NOUN
esutjss-65	192	38	of	of	ADP
esutjss-65	192	39	government	government	NOUN
esutjss-65	192	40	business	business	NOUN
esutjss-65	192	41	in	in	ADP
esutjss-65	192	42	nigeria	nigeria	PROPN
esutjss-65	192	43	.	.	PUNCT
esutjss-65	193	1	they	they	PRON
esutjss-65	193	2	posit	posit	VERB
esutjss-65	193	3	that	that	SCONJ
esutjss-65	193	4	as	as	SCONJ
esutjss-65	193	5	government	government	NOUN
esutjss-65	193	6	business	business	NOUN
esutjss-65	193	7	grows	grow	VERB
esutjss-65	193	8	in	in	ADP
esutjss-65	193	9	complexity	complexity	NOUN
esutjss-65	193	10	with	with	ADP
esutjss-65	193	11	the	the	DET
esutjss-65	193	12	adoption	adoption	NOUN
esutjss-65	193	13	of	of	ADP
esutjss-65	193	14	technological	technological	ADJ
esutjss-65	193	15	innovations	innovation	NOUN
esutjss-65	193	16	in	in	ADP
esutjss-65	193	17	government	government	NOUN
esutjss-65	193	18	,	,	PUNCT
esutjss-65	193	19	governance	governance	NOUN
esutjss-65	193	20	in	in	ADP
esutjss-65	193	21	nigeria	nigeria	PROPN
esutjss-65	193	22	’s	’s	PART
esutjss-65	193	23	public	public	ADJ
esutjss-65	193	24	sector	sector	NOUN
esutjss-65	193	25	becomes	become	VERB
esutjss-65	193	26	more	more	ADV
esutjss-65	193	27	problematic	problematic	ADJ
esutjss-65	193	28	and	and	CCONJ
esutjss-65	193	29	ethically	ethically	ADV
esutjss-65	193	30	tasking	task	VERB
esutjss-65	193	31	as	as	ADP
esutjss-65	193	32	a	a	DET
esutjss-65	193	33	result	result	NOUN
esutjss-65	193	34	of	of	ADP
esutjss-65	193	35	endemic	endemic	ADJ
esutjss-65	193	36	corruption	corruption	NOUN
esutjss-65	193	37	.	.	PUNCT
esutjss-65	194	1	their	their	PRON
esutjss-65	194	2	evaluation	evaluation	NOUN
esutjss-65	194	3	of	of	ADP
esutjss-65	194	4	the	the	DET
esutjss-65	194	5	collapse	collapse	NOUN
esutjss-65	194	6	of	of	ADP
esutjss-65	194	7	institutional	institutional	ADJ
esutjss-65	194	8	measures	measure	NOUN
esutjss-65	194	9	and	and	CCONJ
esutjss-65	194	10	codes	code	NOUN
esutjss-65	194	11	of	of	ADP
esutjss-65	194	12	conduct	conduct	NOUN
esutjss-65	194	13	puts	put	NOUN
esutjss-65	194	14	in	in	ADP
esutjss-65	194	15	place	place	NOUN
esutjss-65	194	16	to	to	PART
esutjss-65	194	17	ensure	ensure	VERB
esutjss-65	194	18	high	high	ADJ
esutjss-65	194	19	standard	standard	NOUN
esutjss-65	194	20	of	of	ADP
esutjss-65	194	21	behavior	behavior	NOUN
esutjss-65	194	22	,	,	PUNCT
esutjss-65	194	23	using	use	VERB
esutjss-65	194	24	institutional	institutional	ADJ
esutjss-65	194	25	theory	theory	NOUN
esutjss-65	194	26	suggests	suggest	VERB
esutjss-65	194	27	that	that	SCONJ
esutjss-65	194	28	moral	moral	ADJ
esutjss-65	194	29	contradictions	contradiction	NOUN
esutjss-65	194	30	in	in	ADP
esutjss-65	194	31	institutional	institutional	ADJ
esutjss-65	194	32	behavior	behavior	NOUN
esutjss-65	194	33	expectation	expectation	NOUN
esutjss-65	194	34	from	from	ADP
esutjss-65	194	35	the	the	DET
esutjss-65	194	36	public	public	NOUN
esutjss-65	194	37	deepen	deepen	NOUN
esutjss-65	194	38	daily	daily	ADV
esutjss-65	194	39	.	.	PUNCT
esutjss-65	195	1	the	the	DET
esutjss-65	195	2	perceived	perceive	VERB
esutjss-65	195	3	lack	lack	NOUN
esutjss-65	195	4	of	of	ADP
esutjss-65	195	5	an	an	DET
esutjss-65	195	6	effective	effective	ADJ
esutjss-65	195	7	ethical	ethical	ADJ
esutjss-65	195	8	organizational	organizational	ADJ
esutjss-65	195	9	framework	framework	NOUN
esutjss-65	195	10	to	to	PART
esutjss-65	195	11	coordinate	coordinate	VERB
esutjss-65	195	12	the	the	DET
esutjss-65	195	13	activities	activity	NOUN
esutjss-65	195	14	of	of	ADP
esutjss-65	195	15	various	various	ADJ
esutjss-65	195	16	institutions	institution	NOUN
esutjss-65	195	17	has	have	AUX
esutjss-65	195	18	astronomically	astronomically	ADV
esutjss-65	195	19	worsened	worsen	VERB
esutjss-65	195	20	unethical	unethical	ADJ
esutjss-65	195	21	practices	practice	NOUN
esutjss-65	195	22	such	such	ADJ
esutjss-65	195	23	as	as	ADP
esutjss-65	195	24	corruption	corruption	NOUN
esutjss-65	195	25	in	in	ADP
esutjss-65	195	26	the	the	DET
esutjss-65	195	27	nigerian	nigerian	ADJ
esutjss-65	195	28	public	public	ADJ
esutjss-65	195	29	service	service	NOUN
esutjss-65	195	30	.	.	PUNCT
esutjss-65	196	1	summary	summary	NOUN
esutjss-65	196	2	and	and	CCONJ
esutjss-65	196	3	conclusion	conclusion	NOUN
esutjss-65	196	4	83	83	NUM
esutjss-65	196	5	the	the	DET
esutjss-65	196	6	concept	concept	NOUN
esutjss-65	196	7	of	of	ADP
esutjss-65	196	8	financial	financial	ADJ
esutjss-65	196	9	abuse	abuse	NOUN
esutjss-65	196	10	and	and	CCONJ
esutjss-65	196	11	corruption	corruption	NOUN
esutjss-65	196	12	has	have	AUX
esutjss-65	196	13	remain	remain	VERB
esutjss-65	196	14	concept	concept	NOUN
esutjss-65	196	15	of	of	ADP
esutjss-65	196	16	great	great	ADJ
esutjss-65	196	17	academic	academic	ADJ
esutjss-65	196	18	discuss	discuss	NOUN
esutjss-65	196	19	among	among	ADP
esutjss-65	196	20	scholars	scholar	NOUN
esutjss-65	196	21	and	and	CCONJ
esutjss-65	196	22	practitioners	practitioner	NOUN
esutjss-65	196	23	in	in	ADP
esutjss-65	196	24	recent	recent	ADJ
esutjss-65	196	25	years	year	NOUN
esutjss-65	196	26	.	.	PUNCT
esutjss-65	197	1	according	accord	VERB
esutjss-65	197	2	to	to	ADP
esutjss-65	197	3	akani	akani	NOUN
esutjss-65	197	4	(	(	PUNCT
esutjss-65	197	5	2001	2001	NUM
esutjss-65	197	6	p.31	p.31	NOUN
esutjss-65	197	7	)	)	PUNCT
esutjss-65	197	8	corruption	corruption	NOUN
esutjss-65	197	9	simply	simply	ADV
esutjss-65	197	10	means	mean	VERB
esutjss-65	197	11	the	the	DET
esutjss-65	197	12	debasement	debasement	NOUN
esutjss-65	197	13	or	or	CCONJ
esutjss-65	197	14	pervasion	pervasion	NOUN
esutjss-65	197	15	of	of	ADP
esutjss-65	197	16	an	an	DET
esutjss-65	197	17	approved	approve	VERB
esutjss-65	197	18	process	process	NOUN
esutjss-65	197	19	for	for	ADP
esutjss-65	197	20	the	the	DET
esutjss-65	197	21	purpose	purpose	NOUN
esutjss-65	197	22	of	of	ADP
esutjss-65	197	23	gaining	gain	VERB
esutjss-65	197	24	an	an	DET
esutjss-65	197	25	advantage	advantage	NOUN
esutjss-65	197	26	which	which	PRON
esutjss-65	197	27	in	in	ADP
esutjss-65	197	28	most	most	ADJ
esutjss-65	197	29	cases	case	NOUN
esutjss-65	197	30	is	be	AUX
esutjss-65	197	31	selfish	selfish	ADJ
esutjss-65	197	32	and	and	CCONJ
esutjss-65	197	33	personal	personal	ADJ
esutjss-65	197	34	.	.	PUNCT
esutjss-65	198	1	financial	financial	ADJ
esutjss-65	198	2	abuse	abuse	NOUN
esutjss-65	198	3	being	be	AUX
esutjss-65	198	4	an	an	DET
esutjss-65	198	5	element	element	NOUN
esutjss-65	198	6	of	of	ADP
esutjss-65	198	7	corruption	corruption	NOUN
esutjss-65	198	8	entails	entail	VERB
esutjss-65	198	9	the	the	DET
esutjss-65	198	10	misuse	misuse	NOUN
esutjss-65	198	11	of	of	ADP
esutjss-65	198	12	public	public	ADJ
esutjss-65	198	13	fund	fund	NOUN
esutjss-65	198	14	to	to	PART
esutjss-65	198	15	satisfy	satisfy	VERB
esutjss-65	198	16	self	self	NOUN
esutjss-65	198	17	interest	interest	NOUN
esutjss-65	198	18	the	the	DET
esutjss-65	198	19	theories	theory	NOUN
esutjss-65	198	20	reviewed	review	VERB
esutjss-65	198	21	for	for	ADP
esutjss-65	198	22	the	the	DET
esutjss-65	198	23	work	work	NOUN
esutjss-65	198	24	are	be	AUX
esutjss-65	198	25	,	,	PUNCT
esutjss-65	198	26	social	social	ADJ
esutjss-65	198	27	action	action	NOUN
esutjss-65	198	28	theory	theory	NOUN
esutjss-65	198	29	by	by	ADP
esutjss-65	198	30	max	max	PROPN
esutjss-65	198	31	weber	weber	PROPN
esutjss-65	198	32	,	,	PUNCT
esutjss-65	198	33	organizational	organizational	ADJ
esutjss-65	198	34	management	management	NOUN
esutjss-65	198	35	theory	theory	NOUN
esutjss-65	198	36	developed	develop	VERB
esutjss-65	198	37	by	by	ADP
esutjss-65	198	38	katz	katz	PROPN
esutjss-65	198	39	and	and	CCONJ
esutjss-65	198	40	kahn	kahn	PROPN
esutjss-65	198	41	(	(	PUNCT
esutjss-65	198	42	1966	1966	NUM
esutjss-65	198	43	)	)	PUNCT
esutjss-65	198	44	and	and	CCONJ
esutjss-65	198	45	principal	principal	ADJ
esutjss-65	198	46	agency	agency	NOUN
esutjss-65	198	47	theory	theory	NOUN
esutjss-65	198	48	.	.	PUNCT
esutjss-65	199	1	each	each	PRON
esutjss-65	199	2	of	of	ADP
esutjss-65	199	3	the	the	DET
esutjss-65	199	4	above	above	ADJ
esutjss-65	199	5	theories	theory	NOUN
esutjss-65	199	6	were	be	AUX
esutjss-65	199	7	adequately	adequately	ADV
esutjss-65	199	8	reviewed	review	VERB
esutjss-65	199	9	and	and	CCONJ
esutjss-65	199	10	applied	apply	VERB
esutjss-65	199	11	.	.	PUNCT
esutjss-65	200	1	however	however	ADV
esutjss-65	200	2	,	,	PUNCT
esutjss-65	200	3	it	it	PRON
esutjss-65	200	4	was	be	AUX
esutjss-65	200	5	the	the	DET
esutjss-65	200	6	social	social	ADJ
esutjss-65	200	7	action	action	NOUN
esutjss-65	200	8	theory	theory	NOUN
esutjss-65	200	9	that	that	PRON
esutjss-65	200	10	was	be	AUX
esutjss-65	200	11	adopted	adopt	VERB
esutjss-65	200	12	for	for	ADP
esutjss-65	200	13	the	the	DET
esutjss-65	200	14	work	work	NOUN
esutjss-65	200	15	.	.	PUNCT
esutjss-65	201	1	social	social	ADJ
esutjss-65	201	2	action	action	NOUN
esutjss-65	201	3	theory	theory	NOUN
esutjss-65	201	4	tells	tell	VERB
esutjss-65	201	5	us	we	PRON
esutjss-65	201	6	that	that	SCONJ
esutjss-65	201	7	every	every	DET
esutjss-65	201	8	attitude	attitude	NOUN
esutjss-65	201	9	put	put	VERB
esutjss-65	201	10	forward	forward	ADP
esutjss-65	201	11	by	by	ADP
esutjss-65	201	12	a	a	DET
esutjss-65	201	13	worker	worker	NOUN
esutjss-65	201	14	in	in	ADP
esutjss-65	201	15	an	an	DET
esutjss-65	201	16	organization	organization	NOUN
esutjss-65	201	17	is	be	AUX
esutjss-65	201	18	a	a	DET
esutjss-65	201	19	product	product	NOUN
esutjss-65	201	20	of	of	ADP
esutjss-65	201	21	internal	internal	ADJ
esutjss-65	201	22	or	or	CCONJ
esutjss-65	201	23	external	external	ADJ
esutjss-65	201	24	influences	influence	NOUN
esutjss-65	201	25	within	within	ADP
esutjss-65	201	26	or	or	CCONJ
esutjss-65	201	27	outside	outside	ADP
esutjss-65	201	28	the	the	DET
esutjss-65	201	29	organization	organization	NOUN
esutjss-65	201	30	respectively	respectively	ADV
esutjss-65	201	31	.	.	PUNCT
esutjss-65	202	1	a	a	DET
esutjss-65	202	2	public	public	ADJ
esutjss-65	202	3	servant	servant	NOUN
esutjss-65	202	4	that	that	PRON
esutjss-65	202	5	abuses	abuse	VERB
esutjss-65	202	6	public	public	ADJ
esutjss-65	202	7	money	money	NOUN
esutjss-65	202	8	does	do	VERB
esutjss-65	202	9	that	that	PRON
esutjss-65	202	10	in	in	ADP
esutjss-65	202	11	response	response	NOUN
esutjss-65	202	12	to	to	ADP
esutjss-65	202	13	the	the	DET
esutjss-65	202	14	demand	demand	NOUN
esutjss-65	202	15	placed	place	VERB
esutjss-65	202	16	on	on	ADP
esutjss-65	202	17	him	he	PRON
esutjss-65	202	18	from	from	ADP
esutjss-65	202	19	within	within	ADP
esutjss-65	202	20	or	or	CCONJ
esutjss-65	202	21	outside	outside	ADP
esutjss-65	202	22	the	the	DET
esutjss-65	202	23	organization	organization	NOUN
esutjss-65	202	24	.	.	PUNCT
esutjss-65	203	1	the	the	DET
esutjss-65	203	2	organizational	organizational	ADJ
esutjss-65	203	3	role	role	NOUN
esutjss-65	203	4	theory	theory	NOUN
esutjss-65	203	5	stipulates	stipulate	VERB
esutjss-65	203	6	that	that	SCONJ
esutjss-65	203	7	assignment	assignment	NOUN
esutjss-65	203	8	of	of	ADP
esutjss-65	203	9	work	work	NOUN
esutjss-65	203	10	-	-	PUNCT
esutjss-65	203	11	role	role	NOUN
esutjss-65	203	12	prescribes	prescribe	VERB
esutjss-65	203	13	the	the	DET
esutjss-65	203	14	behavior	behavior	NOUN
esutjss-65	203	15	that	that	PRON
esutjss-65	203	16	employees	employee	NOUN
esutjss-65	203	17	are	be	AUX
esutjss-65	203	18	expected	expect	VERB
esutjss-65	203	19	to	to	PART
esutjss-65	203	20	comply	comply	VERB
esutjss-65	203	21	with	with	ADP
esutjss-65	203	22	.	.	PUNCT
esutjss-65	204	1	however	however	ADV
esutjss-65	204	2	,	,	PUNCT
esutjss-65	204	3	it	it	PRON
esutjss-65	204	4	is	be	AUX
esutjss-65	204	5	the	the	DET
esutjss-65	204	6	negation	negation	NOUN
esutjss-65	204	7	of	of	ADP
esutjss-65	204	8	this	this	DET
esutjss-65	204	9	role	role	NOUN
esutjss-65	204	10	that	that	PRON
esutjss-65	204	11	result	result	VERB
esutjss-65	204	12	to	to	ADP
esutjss-65	204	13	negative	negative	ADJ
esutjss-65	204	14	role	role	NOUN
esutjss-65	204	15	of	of	ADP
esutjss-65	204	16	abusing	abuse	VERB
esutjss-65	204	17	public	public	ADJ
esutjss-65	204	18	funds	fund	NOUN
esutjss-65	204	19	.	.	PUNCT
esutjss-65	205	1	on	on	ADP
esutjss-65	205	2	the	the	DET
esutjss-65	205	3	other	other	ADJ
esutjss-65	205	4	hand	hand	NOUN
esutjss-65	205	5	,	,	PUNCT
esutjss-65	205	6	agency	agency	NOUN
esutjss-65	205	7	theory	theory	NOUN
esutjss-65	205	8	sees	see	VERB
esutjss-65	205	9	organizational	organizational	ADJ
esutjss-65	205	10	relationship	relationship	NOUN
esutjss-65	205	11	as	as	ADP
esutjss-65	205	12	a	a	DET
esutjss-65	205	13	tension	tension	NOUN
esutjss-65	205	14	between	between	ADP
esutjss-65	205	15	the	the	DET
esutjss-65	205	16	principal	principal	NOUN
esutjss-65	205	17	who	who	PRON
esutjss-65	205	18	demands	demand	VERB
esutjss-65	205	19	a	a	DET
esutjss-65	205	20	service	service	NOUN
esutjss-65	205	21	and	and	CCONJ
esutjss-65	205	22	the	the	DET
esutjss-65	205	23	agent	agent	NOUN
esutjss-65	205	24	who	who	PRON
esutjss-65	205	25	provide	provide	VERB
esutjss-65	205	26	it	it	PRON
esutjss-65	205	27	.	.	PUNCT
esutjss-65	206	1	nigeria	nigeria	PROPN
esutjss-65	206	2	government	government	NOUN
esutjss-65	206	3	is	be	AUX
esutjss-65	206	4	the	the	DET
esutjss-65	206	5	principal	principal	NOUN
esutjss-65	206	6	while	while	SCONJ
esutjss-65	206	7	public	public	ADJ
esutjss-65	206	8	servants	servant	NOUN
esutjss-65	206	9	are	be	AUX
esutjss-65	206	10	the	the	DET
esutjss-65	206	11	agents	agent	NOUN
esutjss-65	206	12	.	.	PUNCT
esutjss-65	207	1	the	the	DET
esutjss-65	207	2	problem	problem	NOUN
esutjss-65	207	3	arises	arise	VERB
esutjss-65	207	4	not	not	PART
esutjss-65	207	5	just	just	ADV
esutjss-65	207	6	from	from	ADP
esutjss-65	207	7	conflict	conflict	NOUN
esutjss-65	207	8	of	of	ADP
esutjss-65	207	9	interest	interest	NOUN
esutjss-65	207	10	but	but	CCONJ
esutjss-65	207	11	from	from	ADP
esutjss-65	207	12	privilege	privilege	NOUN
esutjss-65	207	13	access	access	NOUN
esutjss-65	207	14	of	of	ADP
esutjss-65	207	15	the	the	DET
esutjss-65	207	16	agents	agent	NOUN
esutjss-65	207	17	to	to	ADP
esutjss-65	207	18	information	information	NOUN
esutjss-65	207	19	.	.	PUNCT
esutjss-65	208	1	the	the	DET
esutjss-65	208	2	agents	agent	NOUN
esutjss-65	208	3	tends	tend	VERB
esutjss-65	208	4	to	to	PART
esutjss-65	208	5	use	use	VERB
esutjss-65	208	6	their	their	PRON
esutjss-65	208	7	expertise	expertise	NOUN
esutjss-65	208	8	to	to	PART
esutjss-65	208	9	divert	divert	VERB
esutjss-65	208	10	benefit	benefit	NOUN
esutjss-65	208	11	in	in	ADP
esutjss-65	208	12	their	their	PRON
esutjss-65	208	13	own	own	ADJ
esutjss-65	208	14	direction	direction	NOUN
esutjss-65	208	15	which	which	PRON
esutjss-65	208	16	amount	amount	NOUN
esutjss-65	208	17	to	to	ADP
esutjss-65	208	18	abuse	abuse	NOUN
esutjss-65	208	19	of	of	ADP
esutjss-65	208	20	public	public	ADJ
esutjss-65	208	21	funds	fund	NOUN
esutjss-65	208	22	.	.	PUNCT
esutjss-65	209	1	it	it	PRON
esutjss-65	209	2	is	be	AUX
esutjss-65	209	3	worthy	worthy	ADJ
esutjss-65	209	4	to	to	PART
esutjss-65	209	5	note	note	VERB
esutjss-65	209	6	at	at	ADP
esutjss-65	209	7	this	this	DET
esutjss-65	209	8	juncture	juncture	NOUN
esutjss-65	209	9	that	that	SCONJ
esutjss-65	209	10	the	the	DET
esutjss-65	209	11	findings	finding	NOUN
esutjss-65	209	12	of	of	ADP
esutjss-65	209	13	this	this	DET
esutjss-65	209	14	research	research	NOUN
esutjss-65	209	15	topic	topic	NOUN
esutjss-65	209	16	has	have	AUX
esutjss-65	209	17	proven	prove	VERB
esutjss-65	209	18	beyond	beyond	ADP
esutjss-65	209	19	reasonable	reasonable	ADJ
esutjss-65	209	20	doubt	doubt	NOUN
esutjss-65	209	21	that	that	SCONJ
esutjss-65	209	22	the	the	DET
esutjss-65	209	23	flagrant	flagrant	ADJ
esutjss-65	209	24	abuse	abuse	NOUN
esutjss-65	209	25	of	of	ADP
esutjss-65	209	26	public	public	ADJ
esutjss-65	209	27	finance	finance	NOUN
esutjss-65	209	28	has	have	AUX
esutjss-65	209	29	to	to	ADP
esutjss-65	209	30	a	a	DET
esutjss-65	209	31	large	large	ADJ
esutjss-65	209	32	extent	extent	NOUN
esutjss-65	209	33	impacted	impact	VERB
esutjss-65	209	34	to	to	ADP
esutjss-65	209	35	the	the	DET
esutjss-65	209	36	economy	economy	NOUN
esutjss-65	209	37	negatively	negatively	ADV
esutjss-65	209	38	and	and	CCONJ
esutjss-65	209	39	has	have	AUX
esutjss-65	209	40	as	as	ADV
esutjss-65	209	41	well	well	ADV
esutjss-65	209	42	rendered	render	VERB
esutjss-65	209	43	the	the	DET
esutjss-65	209	44	activities	activity	NOUN
esutjss-65	209	45	of	of	ADP
esutjss-65	209	46	government	government	NOUN
esutjss-65	209	47	ineffective	ineffective	ADJ
esutjss-65	209	48	in	in	ADP
esutjss-65	209	49	meeting	meet	VERB
esutjss-65	209	50	the	the	DET
esutjss-65	209	51	needs	need	NOUN
esutjss-65	209	52	of	of	ADP
esutjss-65	209	53	its	its	PRON
esutjss-65	209	54	citizens	citizen	NOUN
esutjss-65	209	55	and	and	CCONJ
esutjss-65	209	56	attracting	attract	VERB
esutjss-65	209	57	foreign	foreign	ADJ
esutjss-65	209	58	investors	investor	NOUN
esutjss-65	209	59	into	into	ADP
esutjss-65	209	60	the	the	DET
esutjss-65	209	61	country	country	NOUN
esutjss-65	209	62	.	.	PUNCT
esutjss-65	210	1	public	public	ADJ
esutjss-65	210	2	servants	servant	NOUN
esutjss-65	210	3	financial	financial	ADJ
esutjss-65	210	4	abuse	abuse	NOUN
esutjss-65	210	5	recommendations	recommendation	NOUN
esutjss-65	210	6	the	the	DET
esutjss-65	210	7	following	follow	VERB
esutjss-65	210	8	are	be	AUX
esutjss-65	210	9	hereby	hereby	ADV
esutjss-65	210	10	recommended	recommend	VERB
esutjss-65	210	11	:	:	PUNCT
esutjss-65	211	1	1	1	X
esutjss-65	211	2	.	.	X
esutjss-65	212	1	every	every	DET
esutjss-65	212	2	public	public	ADJ
esutjss-65	212	3	funds	fund	NOUN
esutjss-65	212	4	appropriated	appropriate	VERB
esutjss-65	212	5	should	should	AUX
esutjss-65	212	6	be	be	AUX
esutjss-65	212	7	accompanied	accompany	VERB
esutjss-65	212	8	with	with	ADP
esutjss-65	212	9	periodic	periodic	ADJ
esutjss-65	212	10	monitoring	monitoring	NOUN
esutjss-65	212	11	and	and	CCONJ
esutjss-65	212	12	accountability	accountability	NOUN
esutjss-65	212	13	on	on	ADP
esutjss-65	212	14	how	how	SCONJ
esutjss-65	212	15	it	it	PRON
esutjss-65	212	16	is	be	AUX
esutjss-65	212	17	been	be	AUX
esutjss-65	212	18	utilized	utilize	VERB
esutjss-65	212	19	or	or	CCONJ
esutjss-65	212	20	spent	spend	VERB
esutjss-65	212	21	.	.	PUNCT
esutjss-65	213	1	2	2	X
esutjss-65	213	2	.	.	X
esutjss-65	213	3	there	there	PRON
esutjss-65	213	4	should	should	AUX
esutjss-65	213	5	be	be	AUX
esutjss-65	213	6	speedy	speedy	ADJ
esutjss-65	213	7	prosecution	prosecution	NOUN
esutjss-65	213	8	of	of	ADP
esutjss-65	213	9	public	public	ADJ
esutjss-65	213	10	office	office	NOUN
esutjss-65	213	11	holders	holder	NOUN
esutjss-65	213	12	that	that	PRON
esutjss-65	213	13	abuses	abuse	VERB
esutjss-65	213	14	public	public	ADJ
esutjss-65	213	15	funds	fund	NOUN
esutjss-65	213	16	entrusted	entrust	VERB
esutjss-65	213	17	to	to	ADP
esutjss-65	213	18	them	they	PRON
esutjss-65	213	19	.	.	PUNCT
esutjss-65	214	1	this	this	PRON
esutjss-65	214	2	will	will	AUX
esutjss-65	214	3	deter	deter	VERB
esutjss-65	214	4	other	other	ADJ
esutjss-65	214	5	from	from	ADP
esutjss-65	214	6	imbibing	imbibing	PROPN
esutjss-65	214	7	or	or	CCONJ
esutjss-65	214	8	following	follow	VERB
esutjss-65	214	9	the	the	DET
esutjss-65	214	10	trend	trend	NOUN
esutjss-65	214	11	.	.	PUNCT
esutjss-65	215	1	3	3	X
esutjss-65	215	2	.	.	X
esutjss-65	215	3	there	there	PRON
esutjss-65	215	4	is	be	VERB
esutjss-65	215	5	the	the	DET
esutjss-65	215	6	need	need	NOUN
esutjss-65	215	7	for	for	SCONJ
esutjss-65	215	8	more	more	ADJ
esutjss-65	215	9	citizens	citizen	NOUN
esutjss-65	215	10	participation	participation	NOUN
esutjss-65	215	11	to	to	PART
esutjss-65	215	12	ensure	ensure	VERB
esutjss-65	215	13	prudency	prudency	NOUN
esutjss-65	215	14	,	,	PUNCT
esutjss-65	215	15	transparency	transparency	NOUN
esutjss-65	215	16	and	and	CCONJ
esutjss-65	215	17	accountability	accountability	NOUN
esutjss-65	215	18	in	in	ADP
esutjss-65	215	19	the	the	DET
esutjss-65	215	20	budgeting	budgeting	NOUN
esutjss-65	215	21	process	process	NOUN
esutjss-65	215	22	.	.	PUNCT
esutjss-65	216	1	4	4	X
esutjss-65	216	2	.	.	X
esutjss-65	216	3	efforts	effort	NOUN
esutjss-65	216	4	should	should	AUX
esutjss-65	216	5	also	also	ADV
esutjss-65	216	6	be	be	AUX
esutjss-65	216	7	made	make	VERB
esutjss-65	216	8	to	to	PART
esutjss-65	216	9	ensure	ensure	VERB
esutjss-65	216	10	fiscal	fiscal	ADJ
esutjss-65	216	11	discipline	discipline	NOUN
esutjss-65	216	12	through	through	ADP
esutjss-65	216	13	effective	effective	ADJ
esutjss-65	216	14	public	public	ADJ
esutjss-65	216	15	policy	policy	NOUN
esutjss-65	216	16	formulation	formulation	NOUN
esutjss-65	216	17	and	and	CCONJ
esutjss-65	216	18	implementation	implementation	NOUN
esutjss-65	216	19	aimed	aim	VERB
esutjss-65	216	20	at	at	ADP
esutjss-65	216	21	reducing	reduce	VERB
esutjss-65	216	22	re	re	ADJ
esutjss-65	216	23	-	-	ADJ
esutjss-65	216	24	current	current	ADJ
esutjss-65	216	25	expenditure	expenditure	NOUN
esutjss-65	216	26	and	and	CCONJ
esutjss-65	216	27	budget	budget	NOUN
esutjss-65	216	28	deficient	deficient	ADJ
esutjss-65	216	29	.	.	PUNCT
esutjss-65	217	1	5	5	X
esutjss-65	217	2	.	.	X
esutjss-65	217	3	regulatory	regulatory	ADJ
esutjss-65	217	4	agencies	agency	NOUN
esutjss-65	217	5	and	and	CCONJ
esutjss-65	217	6	authorities	authority	NOUN
esutjss-65	217	7	in	in	ADP
esutjss-65	217	8	nigeria	nigeria	PROPN
esutjss-65	217	9	should	should	AUX
esutjss-65	217	10	ensure	ensure	VERB
esutjss-65	217	11	that	that	SCONJ
esutjss-65	217	12	all	all	DET
esutjss-65	217	13	salaries	salary	NOUN
esutjss-65	217	14	and	and	CCONJ
esutjss-65	217	15	allowances	allowance	NOUN
esutjss-65	217	16	of	of	ADP
esutjss-65	217	17	public	public	ADJ
esutjss-65	217	18	servants	servant	NOUN
esutjss-65	217	19	conforms	conform	VERB
esutjss-65	217	20	to	to	ADP
esutjss-65	217	21	due	due	ADJ
esutjss-65	217	22	process	process	NOUN
esutjss-65	217	23	,	,	PUNCT
esutjss-65	217	24	constitutional	constitutional	ADJ
esutjss-65	217	25	provision	provision	NOUN
esutjss-65	217	26	and	and	CCONJ
esutjss-65	217	27	existing	exist	VERB
esutjss-65	217	28	financial	financial	ADJ
esutjss-65	217	29	rules	rule	NOUN
esutjss-65	217	30	and	and	CCONJ
esutjss-65	217	31	regulation	regulation	NOUN
esutjss-65	217	32	.	.	PUNCT
esutjss-65	218	1	this	this	PRON
esutjss-65	218	2	will	will	AUX
esutjss-65	218	3	no	no	ADV
esutjss-65	218	4	doubt	doubt	ADV
esutjss-65	218	5	reduce	reduce	VERB
esutjss-65	218	6	the	the	DET
esutjss-65	218	7	rate	rate	NOUN
esutjss-65	218	8	of	of	ADP
esutjss-65	218	9	financial	financial	ADJ
esutjss-65	218	10	abuse	abuse	NOUN
esutjss-65	218	11	cases	case	NOUN
esutjss-65	218	12	within	within	ADP
esutjss-65	218	13	the	the	DET
esutjss-65	218	14	entire	entire	ADJ
esutjss-65	218	15	system	system	NOUN
esutjss-65	218	16	.	.	PUNCT
esutjss-65	219	1	6	6	X
esutjss-65	219	2	.	.	X
esutjss-65	219	3	there	there	PRON
esutjss-65	219	4	should	should	AUX
esutjss-65	219	5	be	be	AUX
esutjss-65	219	6	mandatory	mandatory	ADJ
esutjss-65	219	7	declaration	declaration	NOUN
esutjss-65	219	8	of	of	ADP
esutjss-65	219	9	asset	asset	NOUN
esutjss-65	219	10	by	by	ADP
esutjss-65	219	11	all	all	DET
esutjss-65	219	12	public	public	ADJ
esutjss-65	219	13	servant	servant	NOUN
esutjss-65	219	14	even	even	ADV
esutjss-65	219	15	before	before	ADV
esutjss-65	219	16	occupy	occupy	VERB
esutjss-65	219	17	a	a	DET
esutjss-65	219	18	public	public	ADJ
esutjss-65	219	19	office	office	NOUN
esutjss-65	219	20	.	.	PUNCT
esutjss-65	220	1	7	7	X
esutjss-65	220	2	.	.	X
esutjss-65	220	3	government	government	NOUN
esutjss-65	220	4	should	should	AUX
esutjss-65	220	5	ensure	ensure	VERB
esutjss-65	220	6	proper	proper	ADJ
esutjss-65	220	7	budget	budget	NOUN
esutjss-65	220	8	planning	planning	NOUN
esutjss-65	220	9	and	and	CCONJ
esutjss-65	220	10	periodic	periodic	ADJ
esutjss-65	220	11	monitoring	monitoring	NOUN
esutjss-65	220	12	of	of	ADP
esutjss-65	220	13	its	its	PRON
esutjss-65	220	14	execution	execution	NOUN
esutjss-65	220	15	.	.	PUNCT
esutjss-65	221	1	references	reference	NOUN
esutjss-65	221	2	acho	acho	PROPN
esutjss-65	221	3	,	,	PUNCT
esutjss-65	221	4	y.	y.	PROPN
esutjss-65	221	5	&	&	CCONJ
esutjss-65	221	6	abuh	abuh	PROPN
esutjss-65	221	7	,	,	PUNCT
esutjss-65	221	8	p.a	p.a	PROPN
esutjss-65	221	9	.	.	PROPN
esutjss-65	221	10	(	(	PUNCT
esutjss-65	221	11	2016	2016	NUM
esutjss-65	221	12	)	)	PUNCT
esutjss-65	221	13	.	.	PUNCT
esutjss-65	222	1	corruption	corruption	NOUN
esutjss-65	222	2	and	and	CCONJ
esutjss-65	222	3	accountability	accountability	NOUN
esutjss-65	222	4	in	in	ADP
esutjss-65	222	5	the	the	DET
esutjss-65	222	6	nigeria	nigeria	PROPN
esutjss-65	222	7	public	public	ADJ
esutjss-65	222	8	sector	sector	NOUN
esutjss-65	222	9	:	:	PUNCT
esutjss-65	222	10	an	an	DET
esutjss-65	222	11	empirical	empirical	ADJ
esutjss-65	222	12	discourse	discourse	NOUN
esutjss-65	222	13	,	,	PUNCT
esutjss-65	222	14	international	international	ADJ
esutjss-65	222	15	journal	journal	NOUN
esutjss-65	222	16	of	of	ADP
esutjss-65	222	17	public	public	ADJ
esutjss-65	222	18	administration	administration	NOUN
esutjss-65	222	19	and	and	CCONJ
esutjss-65	222	20	management	management	NOUN
esutjss-65	222	21	research	research	NOUN
esutjss-65	222	22	(	(	PUNCT
esutjss-65	222	23	ijpamr	ijpamr	NOUN
esutjss-65	222	24	)	)	PUNCT
esutjss-65	222	25	,	,	PUNCT
esutjss-65	222	26	3(3):47	3(3):47	NUM
esutjss-65	222	27	-	-	SYM
esutjss-65	222	28	54	54	NUM
esutjss-65	222	29	85	85	NUM
esutjss-65	222	30	aghu	aghu	NOUN
esutjss-65	222	31	,	,	PUNCT
esutjss-65	222	32	u.	u.	PROPN
esutjss-65	222	33	a.	a.	PROPN
esutjss-65	222	34	(	(	PUNCT
esutjss-65	222	35	2002	2002	NUM
esutjss-65	222	36	)	)	PUNCT
esutjss-65	222	37	.	.	PUNCT
esutjss-65	223	1	corruption	corruption	NOUN
esutjss-65	223	2	in	in	ADP
esutjss-65	223	3	nigeria	nigeria	PROPN
esutjss-65	223	4	:	:	PUNCT
esutjss-65	223	5	critical	critical	ADJ
esutjss-65	223	6	perspective	perspective	NOUN
esutjss-65	223	7	:	:	PUNCT
esutjss-65	223	8	2nd	2nd	ADJ
esutjss-65	223	9	ed	ed	NOUN
esutjss-65	223	10	nsukka	nsukka	PROPN
esutjss-65	223	11	,	,	PUNCT
esutjss-65	223	12	nigeria	nigeria	PROPN
esutjss-65	223	13	:	:	PUNCT
esutjss-65	223	14	chuka	chuka	X
esutjss-65	223	15	educational	educational	ADJ
esutjss-65	223	16	publishers	publisher	NOUN
esutjss-65	223	17	.	.	PUNCT
esutjss-65	224	1	akeredolu	akeredolu	PROPN
esutjss-65	224	2	,	,	PUNCT
esutjss-65	224	3	r.	r.	PROPN
esutjss-65	224	4	(	(	PUNCT
esutjss-65	224	5	2012	2012	NUM
esutjss-65	224	6	)	)	PUNCT
esutjss-65	224	7	.	.	PUNCT
esutjss-65	225	1	diezani	diezani	PROPN
esutjss-65	225	2	should	should	AUX
esutjss-65	225	3	have	have	AUX
esutjss-65	225	4	been	be	AUX
esutjss-65	225	5	sacked	sack	VERB
esutjss-65	225	6	.	.	PUNCT
esutjss-65	226	1	national	national	ADJ
esutjss-65	226	2	mirror	mirror	PROPN
esutjss-65	226	3	,	,	PUNCT
esutjss-65	226	4	p.5	p.5	X
esutjss-65	226	5	.	.	PUNCT
esutjss-65	227	1	alechenu	alechenu	PROPN
esutjss-65	227	2	,	,	PUNCT
esutjss-65	227	3	j.	j.	PROPN
esutjss-65	227	4	,	,	PUNCT
esutjss-65	227	5	ameh	ameh	NOUN
esutjss-65	227	6	,	,	PUNCT
esutjss-65	227	7	j.	j.	PROPN
esutjss-65	227	8	,	,	PUNCT
esutjss-65	227	9	adetayo	adetayo	ADJ
esutjss-65	227	10	,	,	PUNCT
esutjss-65	227	11	o.	o.	PROPN
esutjss-65	227	12	&	&	CCONJ
esutjss-65	227	13	ogundele	ogundele	PROPN
esutjss-65	227	14	,	,	PUNCT
esutjss-65	227	15	k.	k.	PROPN
esutjss-65	227	16	(	(	PUNCT
esutjss-65	227	17	2013	2013	NUM
esutjss-65	227	18	)	)	PUNCT
esutjss-65	227	19	.	.	PUNCT
esutjss-65	228	1	$	$	SYM
esutjss-65	228	2	1.6	1.6	NUM
esutjss-65	228	3	million	million	NUM
esutjss-65	228	4	bmw	bmw	PROPN
esutjss-65	228	5	efcc	efcc	PROPN
esutjss-65	228	6	,	,	PUNCT
esutjss-65	228	7	icpc	icpc	PROPN
esutjss-65	228	8	sacred	sacred	PROPN
esutjss-65	228	9	to	to	PART
esutjss-65	228	10	problem	problem	VERB
esutjss-65	228	11	oduah	oduah	NOUN
esutjss-65	228	12	.	.	PUNCT
esutjss-65	228	13	retrieved	retrieve	VERB
esutjss-65	228	14	from	from	ADP
esutjss-65	228	15	http://saharareporters.com	http://saharareporters.com	X
esutjss-65	228	16	.	.	PUNCT
esutjss-65	228	17	ani	ani	NOUN
esutjss-65	228	18	,	,	PUNCT
esutjss-65	228	19	k.c.c	k.c.c	NOUN
esutjss-65	228	20	.	.	PUNCT
esutjss-65	228	21	,	,	PUNCT
esutjss-65	228	22	izueke	izueke	ADJ
esutjss-65	228	23	,	,	PUNCT
esutjss-65	228	24	e.m	e.m	PROPN
esutjss-65	228	25	.	.	PROPN
esutjss-65	228	26	&	&	CCONJ
esutjss-65	228	27	nzekwe	nzekwe	PROPN
esutjss-65	228	28	,	,	PUNCT
esutjss-65	228	29	i.f	i.f	PROPN
esutjss-65	228	30	.	.	PUNCT
esutjss-65	228	31	(	(	PUNCT
esutjss-65	228	32	2014	2014	NUM
esutjss-65	228	33	)	)	PUNCT
esutjss-65	228	34	.	.	PUNCT
esutjss-65	229	1	public	public	ADJ
esutjss-65	229	2	sector	sector	NOUN
esutjss-65	229	3	and	and	CCONJ
esutjss-65	229	4	corruption	corruption	NOUN
esutjss-65	229	5	in	in	ADP
esutjss-65	229	6	nigeria	nigeria	PROPN
esutjss-65	229	7	:	:	PUNCT
esutjss-65	229	8	an	an	DET
esutjss-65	229	9	ethical	ethical	ADJ
esutjss-65	229	10	institutional	institutional	ADJ
esutjss-65	229	11	framework	framework	NOUN
esutjss-65	229	12	of	of	ADP
esutjss-65	229	13	analysis	analysis	NOUN
esutjss-65	229	14	.	.	PUNCT
esutjss-65	230	1	open	open	ADJ
esutjss-65	230	2	journal	journal	NOUN
esutjss-65	230	3	of	of	ADP
esutjss-65	230	4	philosophy	philosophy	NOUN
esutjss-65	230	5	,	,	PUNCT
esutjss-65	230	6	4,216	4,216	NUM
esutjss-65	230	7	-	-	SYM
esutjss-65	230	8	224	224	NUM
esutjss-65	230	9	.	.	PUNCT
esutjss-65	231	1	aniekwensi	aniekwensi	PROPN
esutjss-65	231	2	,	,	PUNCT
esutjss-65	231	3	e.	e.	PROPN
esutjss-65	231	4	(	(	PUNCT
esutjss-65	231	5	2000	2000	NUM
esutjss-65	231	6	)	)	PUNCT
esutjss-65	231	7	.	.	PUNCT
esutjss-65	232	1	the	the	DET
esutjss-65	232	2	evil	evil	NOUN
esutjss-65	232	3	of	of	ADP
esutjss-65	232	4	bribery	bribery	NOUN
esutjss-65	232	5	and	and	CCONJ
esutjss-65	232	6	corruption	corruption	NOUN
esutjss-65	232	7	in	in	ADP
esutjss-65	232	8	nigeria	nigeria	PROPN
esutjss-65	232	9	,	,	PUNCT
esutjss-65	232	10	enugu	enugu	PROPN
esutjss-65	232	11	:	:	PUNCT
esutjss-65	232	12	jamoe	jamoe	PROPN
esutjss-65	232	13	enterprises	enterprise	NOUN
esutjss-65	232	14	(	(	PUNCT
esutjss-65	232	15	nig	nig	PROPN
esutjss-65	232	16	.	.	PUNCT
esutjss-65	232	17	)	)	PUNCT
esutjss-65	232	18	.	.	PUNCT
esutjss-65	233	1	abah	abah	PROPN
esutjss-65	233	2	,	,	PUNCT
esutjss-65	233	3	n.c	n.c	PROPN
esutjss-65	233	4	.	.	PROPN
esutjss-65	233	5	(	(	PUNCT
esutjss-65	233	6	2009	2009	NUM
esutjss-65	233	7	)	)	PUNCT
esutjss-65	233	8	.	.	PUNCT
esutjss-65	234	1	development	development	PROPN
esutjss-65	234	2	administration	administration	PROPN
esutjss-65	234	3	:	:	PUNCT
esutjss-65	234	4	a	a	DET
esutjss-65	234	5	multi	multi	ADJ
esutjss-65	234	6	-	-	ADJ
esutjss-65	234	7	disciplinary	disciplinary	ADJ
esutjss-65	234	8	approach	approach	NOUN
esutjss-65	234	9	,	,	PUNCT
esutjss-65	234	10	enugu	enugu	PROPN
esutjss-65	234	11	:	:	PUNCT
esutjss-65	234	12	john	john	PROPN
esutjss-65	234	13	jacob	jacob	PROPN
esutjss-65	234	14	’s	’s	PART
esutjss-65	234	15	classic	classic	ADJ
esutjss-65	234	16	publishers	publisher	NOUN
esutjss-65	234	17	ltd	ltd	PROPN
esutjss-65	234	18	.	.	PROPN
esutjss-65	234	19	aiyekan	aiyekan	PROPN
esutjss-65	234	20	,	,	PUNCT
esutjss-65	234	21	d.	d.	PROPN
esutjss-65	234	22	(	(	PUNCT
esutjss-65	234	23	2005	2005	NUM
esutjss-65	234	24	)	)	PUNCT
esutjss-65	234	25	.	.	PUNCT
esutjss-65	235	1	how	how	SCONJ
esutjss-65	235	2	the	the	DET
esutjss-65	235	3	effc	effc	NOUN
esutjss-65	235	4	works	work	NOUN
esutjss-65	235	5	tell	tell	VERB
esutjss-65	235	6	,	,	PUNCT
esutjss-65	235	7	lagos	lago	NOUN
esutjss-65	235	8	:	:	PUNCT
esutjss-65	235	9	tell	tell	VERB
esutjss-65	235	10	communication	communication	PROPN
esutjss-65	235	11	ltd	ltd	PROPN
esutjss-65	235	12	ademola	ademola	PROPN
esutjss-65	235	13	,	,	PUNCT
esutjss-65	235	14	a.	a.	NOUN
esutjss-65	235	15	(	(	PUNCT
esutjss-65	235	16	2011	2011	NUM
esutjss-65	235	17	)	)	PUNCT
esutjss-65	235	18	.	.	PUNCT
esutjss-65	236	1	endangering	endanger	VERB
esutjss-65	236	2	good	good	ADJ
esutjss-65	236	3	governance	governance	NOUN
esutjss-65	236	4	for	for	ADP
esutjss-65	236	5	sustainable	sustainable	ADJ
esutjss-65	236	6	democracy	democracy	NOUN
esutjss-65	236	7	:	:	PUNCT
esutjss-65	236	8	the	the	DET
esutjss-65	236	9	continuity	continuity	NOUN
esutjss-65	236	10	struggle	struggle	NOUN
esutjss-65	236	11	against	against	ADP
esutjss-65	236	12	corruption	corruption	NOUN
esutjss-65	236	13	in	in	ADP
esutjss-65	236	14	nigeria	nigeria	PROPN
esutjss-65	236	15	.	.	PUNCT
esutjss-65	237	1	journal	journal	PROPN
esutjss-65	237	2	of	of	ADP
esutjss-65	237	3	research	research	NOUN
esutjss-65	237	4	in	in	ADP
esutjss-65	237	5	peace	peace	NOUN
esutjss-65	237	6	,	,	PUNCT
esutjss-65	237	7	gender	gender	NOUN
esutjss-65	237	8	and	and	CCONJ
esutjss-65	237	9	development	development	NOUN
esutjss-65	237	10	3(1	3(1	NUM
esutjss-65	237	11	)	)	PUNCT
esutjss-65	237	12	,	,	PUNCT
esutjss-65	237	13	307	307	NUM
esutjss-65	237	14	–	–	SYM
esutjss-65	237	15	314	314	NUM
esutjss-65	237	16	.	.	PUNCT
esutjss-65	238	1	aderele	aderele	PROPN
esutjss-65	238	2	,	,	PUNCT
esutjss-65	238	3	a.a	a.a	PROPN
esutjss-65	238	4	.	.	PROPN
esutjss-65	238	5	(	(	PUNCT
esutjss-65	238	6	2013	2013	NUM
esutjss-65	238	7	)	)	PUNCT
esutjss-65	238	8	.	.	PUNCT
esutjss-65	239	1	plea	plea	NOUN
esutjss-65	239	2	bargain	bargain	NOUN
esutjss-65	239	3	:	:	PUNCT
esutjss-65	239	4	a	a	DET
esutjss-65	239	5	mockery	mockery	NOUN
esutjss-65	239	6	of	of	ADP
esutjss-65	239	7	justice	justice	NOUN
esutjss-65	239	8	of	of	ADP
esutjss-65	239	9	research	research	NOUN
esutjss-65	239	10	in	in	ADP
esutjss-65	239	11	peace	peace	NOUN
esutjss-65	239	12	.	.	PUNCT
esutjss-65	240	1	gender	gender	NOUN
esutjss-65	240	2	and	and	CCONJ
esutjss-65	240	3	development	development	NOUN
esutjss-65	240	4	,	,	PUNCT
esutjss-65	240	5	4(3	4(3	NUM
esutjss-65	240	6	)	)	PUNCT
esutjss-65	240	7	,	,	PUNCT
esutjss-65	240	8	54	54	NUM
esutjss-65	240	9	–	–	SYM
esutjss-65	240	10	79	79	NUM
esutjss-65	240	11	.	.	PUNCT
esutjss-65	241	1	aderonmu	aderonmu	PROPN
esutjss-65	241	2	,	,	PUNCT
esutjss-65	241	3	j.a	j.a	PROPN
esutjss-65	241	4	.	.	PROPN
esutjss-65	241	5	(	(	PUNCT
esutjss-65	241	6	2009	2009	NUM
esutjss-65	241	7	)	)	PUNCT
esutjss-65	241	8	.	.	PUNCT
esutjss-65	242	1	civil	civil	ADJ
esutjss-65	242	2	society	society	NOUN
esutjss-65	242	3	and	and	CCONJ
esutjss-65	242	4	anti	anti	ADJ
esutjss-65	242	5	–	–	PUNCT
esutjss-65	242	6	corruption	corruption	NOUN
esutjss-65	242	7	crusade	crusade	NOUN
esutjss-65	242	8	in	in	ADP
esutjss-65	242	9	nigeria	nigeria	PROPN
esutjss-65	242	10	:	:	PUNCT
esutjss-65	242	11	fouth	fouth	PROPN
esutjss-65	242	12	republic	republic	PROPN
esutjss-65	242	13	.	.	PUNCT
esutjss-65	243	1	ibadan	ibadan	PROPN
esutjss-65	243	2	:	:	PUNCT
esutjss-65	243	3	ojo	ojo	NOUN
esutjss-65	243	4	publishers	publisher	NOUN
esutjss-65	243	5	.	.	PUNCT
esutjss-65	244	1	agbu	agbu	NOUN
esutjss-65	244	2	,	,	PUNCT
esutjss-65	244	3	o.	o.	PROPN
esutjss-65	244	4	(	(	PUNCT
esutjss-65	244	5	2003	2003	NUM
esutjss-65	244	6	)	)	PUNCT
esutjss-65	244	7	.	.	PUNCT
esutjss-65	245	1	corruption	corruption	NOUN
esutjss-65	245	2	and	and	CCONJ
esutjss-65	245	3	human	human	ADJ
esutjss-65	245	4	trafficking	trafficking	NOUN
esutjss-65	245	5	:	:	PUNCT
esutjss-65	245	6	the	the	DET
esutjss-65	245	7	nigerian	nigerian	ADJ
esutjss-65	245	8	case	case	NOUN
esutjss-65	245	9	.	.	PUNCT
esutjss-65	246	1	west	west	PROPN
esutjss-65	246	2	african	african	PROPN
esutjss-65	246	3	review	review	PROPN
esutjss-65	246	4	4(1	4(1	NOUN
esutjss-65	246	5	)	)	PUNCT
esutjss-65	246	6	,	,	PUNCT
esutjss-65	246	7	1	1	NUM
esutjss-65	246	8	–	–	SYM
esutjss-65	246	9	13	13	NUM
esutjss-65	246	10	.	.	PUNCT
esutjss-65	246	11	akani	akani	PROPN
esutjss-65	246	12	.c	.c	PROPN
esutjss-65	246	13	.	.	PUNCT
esutjss-65	247	1	(	(	PUNCT
esutjss-65	247	2	2001	2001	NUM
esutjss-65	247	3	)	)	PUNCT
esutjss-65	247	4	.	.	PUNCT
esutjss-65	248	1	corruption	corruption	NOUN
esutjss-65	248	2	in	in	ADP
esutjss-65	248	3	nigeria	nigeria	PROPN
esutjss-65	248	4	;	;	PUNCT
esutjss-65	248	5	the	the	DET
esutjss-65	248	6	nigerian	nigerian	ADJ
esutjss-65	248	7	experience	experience	NOUN
esutjss-65	248	8	.	.	PUNCT
esutjss-65	249	1	enugu	enugu	PROPN
esutjss-65	249	2	;	;	PUNCT
esutjss-65	249	3	fourth	fourth	ADJ
esutjss-65	249	4	dismensinal	dismensinal	PROPN
esutjss-65	249	5	publishing	publishing	PROPN
esutjss-65	249	6	co.	co.	PROPN
esutjss-65	249	7	ltd	ltd	PROPN
esutjss-65	249	8	.	.	PROPN
esutjss-65	250	1	http://saharareporters.com/	http://saharareporters.com/	PROPN
esutjss-65	250	2	public	public	ADJ
esutjss-65	250	3	servants	servant	NOUN
esutjss-65	250	4	financial	financial	ADJ
esutjss-65	250	5	abuse	abuse	NOUN
esutjss-65	250	6	basua	basua	PROPN
esutjss-65	250	7	,	,	PUNCT
esutjss-65	250	8	a.	a.	PROPN
esutjss-65	250	9	,	,	PUNCT
esutjss-65	250	10	lal	lal	PROPN
esutjss-65	250	11	,	,	PUNCT
esutjss-65	250	12	srinivasan	srinivasan	NOUN
esutjss-65	250	13	,	,	PUNCT
esutjss-65	250	14	v.	v.	PROPN
esutjss-65	250	15	&	&	CCONJ
esutjss-65	250	16	staelin	staelin	PROPN
esutjss-65	250	17	,	,	PUNCT
esutjss-65	250	18	r.	r.	PROPN
esutjss-65	250	19	(	(	PUNCT
esutjss-65	250	20	1985	1985	NUM
esutjss-65	250	21	)	)	PUNCT
esutjss-65	250	22	.	.	PUNCT
esutjss-65	251	1	sales	sale	NOUN
esutjss-65	251	2	-	-	PUNCT
esutjss-65	251	3	force	force	NOUN
esutjss-65	251	4	compensation	compensation	NOUN
esutjss-65	251	5	plan	plan	NOUN
esutjss-65	251	6	:	:	PUNCT
esutjss-65	251	7	an	an	DET
esutjss-65	251	8	agency	agency	NOUN
esutjss-65	251	9	theoretic	theoretic	NOUN
esutjss-65	251	10	perspective	perspective	NOUN
esutjss-65	251	11	.	.	PUNCT
esutjss-65	252	1	marketing	marketing	NOUN
esutjss-65	252	2	science	science	NOUN
esutjss-65	252	3	4(2	4(2	NUM
esutjss-65	252	4	)	)	PUNCT
esutjss-65	252	5	.	.	PUNCT
esutjss-65	253	1	pp	pp	ADV
esutjss-65	253	2	.	.	PUNCT
esutjss-65	254	1	267	267	NUM
esutjss-65	254	2	-	-	SYM
esutjss-65	254	3	291	291	NUM
esutjss-65	254	4	.	.	PUNCT
esutjss-65	255	1	bovens	boven	NOUN
esutjss-65	255	2	,	,	PUNCT
esutjss-65	255	3	n.	n.	NOUN
esutjss-65	255	4	(	(	PUNCT
esutjss-65	255	5	2006	2006	NUM
esutjss-65	255	6	)	)	PUNCT
esutjss-65	255	7	.	.	PUNCT
esutjss-65	256	1	analyzing	analyze	VERB
esutjss-65	256	2	and	and	CCONJ
esutjss-65	256	3	accessing	access	VERB
esutjss-65	256	4	public	public	ADJ
esutjss-65	256	5	accountability	accountability	NOUN
esutjss-65	256	6	:	:	PUNCT
esutjss-65	256	7	a	a	DET
esutjss-65	256	8	conceptual	conceptual	ADJ
esutjss-65	256	9	frame	frame	NOUN
esutjss-65	256	10	work	work	NOUN
esutjss-65	256	11	.	.	PUNCT
esutjss-65	257	1	european	european	ADJ
esutjss-65	257	2	governance	governance	NOUN
esutjss-65	257	3	paper(eurogov	paper(eurogov	PROPN
esutjss-65	257	4	)	)	PUNCT
esutjss-65	257	5	no	no	INTJ
esutjss-65	257	6	.	.	PUNCT
esutjss-65	258	1	c0601	c0601	PROPN
esutjss-65	258	2	boston	boston	PROPN
esutjss-65	258	3	,	,	PUNCT
esutjss-65	258	4	f.	f.	PROPN
esutjss-65	258	5	v.	v.	PROPN
esutjss-65	258	6	,	,	PUNCT
esutjss-65	258	7	&	&	CCONJ
esutjss-65	258	8	pushak	pushak	PROPN
esutjss-65	258	9	,	,	PUNCT
esutjss-65	258	10	n.	n.	NOUN
esutjss-65	258	11	(	(	PUNCT
esutjss-65	258	12	2011	2011	NUM
esutjss-65	258	13	)	)	PUNCT
esutjss-65	258	14	.	.	PUNCT
esutjss-65	259	1	nigeria	nigeria	PROPN
esutjss-65	259	2	infrastructure	infrastructure	NOUN
esutjss-65	259	3	:	:	PUNCT
esutjss-65	259	4	a	a	DET
esutjss-65	259	5	continental	continental	ADJ
esutjss-65	259	6	perspective	perspective	NOUN
esutjss-65	259	7	.	.	PUNCT
esutjss-65	260	1	policy	policy	NOUN
esutjss-65	260	2	research	research	NOUN
esutjss-65	260	3	working	work	VERB
esutjss-65	260	4	paper	paper	NOUN
esutjss-65	260	5	56	56	NUM
esutjss-65	260	6	-	-	SYM
esutjss-65	260	7	86	86	NUM
esutjss-65	260	8	,	,	PUNCT
esutjss-65	260	9	world	world	NOUN
esutjss-65	260	10	bank	bank	PROPN
esutjss-65	260	11	.	.	PUNCT
esutjss-65	261	1	chukwu	chukwu	PROPN
esutjss-65	261	2	,	,	PUNCT
esutjss-65	261	3	l.	l.	PROPN
esutjss-65	261	4	(	(	PUNCT
esutjss-65	261	5	2007	2007	NUM
esutjss-65	261	6	)	)	PUNCT
esutjss-65	261	7	.	.	PUNCT
esutjss-65	262	1	the	the	DET
esutjss-65	262	2	civil	civil	ADJ
esutjss-65	262	3	service	service	NOUN
esutjss-65	262	4	system	system	NOUN
esutjss-65	262	5	.	.	PUNCT
esutjss-65	263	1	enugu	enugu	PROPN
esutjss-65	263	2	:	:	PUNCT
esutjss-65	263	3	johnkens	johnken	NOUN
esutjss-65	263	4	and	and	CCONJ
esutjss-65	263	5	willy	willy	ADV
esutjss-65	263	6	nig	nig	PROPN
esutjss-65	263	7	.	.	PUNCT
esutjss-65	264	1	ltd	ltd	PROPN
esutjss-65	264	2	.	.	PROPN
esutjss-65	264	3	chikeleze	chikeleze	PROPN
esutjss-65	264	4	,	,	PUNCT
esutjss-65	264	5	o.	o.	PROPN
esutjss-65	264	6	(	(	PUNCT
esutjss-65	264	7	2002	2002	NUM
esutjss-65	264	8	)	)	PUNCT
esutjss-65	264	9	.	.	PUNCT
esutjss-65	265	1	the	the	DET
esutjss-65	265	2	principles	principle	NOUN
esutjss-65	265	3	and	and	CCONJ
esutjss-65	265	4	practice	practice	NOUN
esutjss-65	265	5	of	of	ADP
esutjss-65	265	6	budgeting	budget	VERB
esutjss-65	265	7	with	with	ADP
esutjss-65	265	8	public	public	ADJ
esutjss-65	265	9	sector	sector	NOUN
esutjss-65	265	10	perspective	perspective	NOUN
esutjss-65	265	11	:	:	PUNCT
esutjss-65	265	12	2nd	2nd	ADJ
esutjss-65	265	13	ed	ed	NOUN
esutjss-65	265	14	.	.	PUNCT
esutjss-65	265	15	enugu	enugu	PROPN
esutjss-65	265	16	institute	institute	PROPN
esutjss-65	265	17	for	for	ADP
esutjss-65	265	18	development	development	NOUN
esutjss-65	265	19	studies	study	NOUN
esutjss-65	265	20	.	.	PUNCT
esutjss-65	266	1	chikeleze	chikeleze	PROPN
esutjss-65	266	2	,	,	PUNCT
esutjss-65	266	3	o.(2010	o.(2010	PROPN
esutjss-65	266	4	)	)	PUNCT
esutjss-65	266	5	.	.	PUNCT
esutjss-65	267	1	public	public	ADJ
esutjss-65	267	2	financial	financial	ADJ
esutjss-65	267	3	management	management	NOUN
esutjss-65	267	4	:	:	PUNCT
esutjss-65	267	5	second	second	ADJ
esutjss-65	267	6	edition	edition	NOUN
esutjss-65	267	7	.	.	PUNCT
esutjss-65	268	1	enugu	enugu	PROPN
esutjss-65	268	2	chest	chest	PROPN
esutjss-65	268	3	o.	o.	PROPN
esutjss-65	268	4	ltd	ltd	PROPN
esutjss-65	268	5	.	.	PROPN
esutjss-65	268	6	chukwuemeka	chukwuemeka	PROPN
esutjss-65	268	7	,	,	PUNCT
esutjss-65	268	8	e.e.o	e.e.o	ADV
esutjss-65	268	9	.	.	PUNCT
esutjss-65	269	1	(	(	PUNCT
esutjss-65	269	2	2012	2012	NUM
esutjss-65	269	3	)	)	PUNCT
esutjss-65	269	4	.	.	PUNCT
esutjss-65	270	1	civil	civil	ADJ
esutjss-65	270	2	service	service	NOUN
esutjss-65	270	3	reforms	reform	NOUN
esutjss-65	270	4	in	in	ADP
esutjss-65	270	5	nigeria	nigeria	PROPN
esutjss-65	270	6	:	:	PUNCT
esutjss-65	270	7	the	the	DET
esutjss-65	270	8	journey	journey	NOUN
esutjss-65	270	9	so	so	ADV
esutjss-65	270	10	far	far	ADV
esutjss-65	270	11	in	in	ADP
esutjss-65	270	12	service	service	NOUN
esutjss-65	270	13	delivery	delivery	NOUN
esutjss-65	270	14	.	.	PUNCT
esutjss-65	271	1	american	american	ADJ
esutjss-65	271	2	journal	journal	PROPN
esutjss-65	271	3	of	of	ADP
esutjss-65	271	4	social	social	ADJ
esutjss-65	271	5	and	and	CCONJ
esutjss-65	271	6	management	management	NOUN
esutjss-65	271	7	science	science	NOUN
esutjss-65	271	8	3(5	3(5	NUM
esutjss-65	271	9	)	)	PUNCT
esutjss-65	271	10	,	,	PUNCT
esutjss-65	271	11	17	17	NUM
esutjss-65	271	12	-	-	SYM
esutjss-65	271	13	29	29	NUM
esutjss-65	271	14	daily	daily	ADJ
esutjss-65	271	15	independent	independent	ADJ
esutjss-65	271	16	(	(	PUNCT
esutjss-65	271	17	2013	2013	NUM
esutjss-65	271	18	)	)	PUNCT
esutjss-65	271	19	.	.	PUNCT
esutjss-65	272	1	pension	pension	NOUN
esutjss-65	272	2	scam	scam	NOUN
esutjss-65	272	3	scandal	scandal	NOUN
esutjss-65	272	4	(	(	PUNCT
esutjss-65	272	5	1	1	X
esutjss-65	272	6	)	)	PUNCT
esutjss-65	272	7	retrieved	retrieve	VERB
esutjss-65	272	8	from	from	ADP
esutjss-65	272	9	http://dailyindependentnig.com.retrieved	http://dailyindependentnig.com.retrieve	VERB
esutjss-65	272	10	10th	10th	ADJ
esutjss-65	272	11	july	july	PROPN
esutjss-65	272	12	2021	2021	NUM
esutjss-65	272	13	.	.	PUNCT
esutjss-65	273	1	dubnick	dubnick	PROPN
esutjss-65	273	2	m.	m.	PROPN
esutjss-65	273	3	j	j	PROPN
esutjss-65	273	4	(	(	PUNCT
esutjss-65	273	5	2002	2002	NUM
esutjss-65	273	6	)	)	PUNCT
esutjss-65	273	7	,	,	PUNCT
esutjss-65	273	8	seeking	seek	VERB
esutjss-65	273	9	salvation	salvation	NOUN
esutjss-65	273	10	for	for	ADP
esutjss-65	273	11	accountability	accountability	NOUN
esutjss-65	273	12	:	:	PUNCT
esutjss-65	273	13	paper	paper	NOUN
esutjss-65	273	14	presented	present	VERB
esutjss-65	273	15	at	at	ADP
esutjss-65	273	16	2002	2002	NUM
esutjss-65	273	17	annual	annual	ADJ
esutjss-65	273	18	meetings	meeting	NOUN
esutjss-65	273	19	of	of	ADP
esutjss-65	273	20	america	america	PROPN
esutjss-65	273	21	political	political	PROPN
esutjss-65	273	22	science	science	PROPN
esutjss-65	273	23	association	association	PROPN
esutjss-65	273	24	.	.	PUNCT
esutjss-65	274	1	fasua	fasua	NOUN
esutjss-65	274	2	,	,	PUNCT
esutjss-65	274	3	h.k	h.k	PROPN
esutjss-65	274	4	.	.	PROPN
esutjss-65	274	5	&	&	CCONJ
esutjss-65	274	6	osagie	osagie	PROPN
esutjss-65	274	7	,	,	PUNCT
esutjss-65	274	8	i.u.o	i.u.o	NOUN
esutjss-65	274	9	.	.	PUNCT
esutjss-65	275	1	(	(	PUNCT
esutjss-65	275	2	2016	2016	NUM
esutjss-65	275	3	)	)	PUNCT
esutjss-65	275	4	.	.	PUNCT
esutjss-65	276	1	financial	financial	ADJ
esutjss-65	276	2	control	control	PROPN
esutjss-65	276	3	and	and	CCONJ
esutjss-65	276	4	fraud	fraud	NOUN
esutjss-65	276	5	prevention	prevention	NOUN
esutjss-65	276	6	in	in	ADP
esutjss-65	276	7	the	the	DET
esutjss-65	276	8	public	public	ADJ
esutjss-65	276	9	sector	sector	NOUN
esutjss-65	276	10	.	.	PUNCT
esutjss-65	277	1	international	international	ADJ
esutjss-65	277	2	journal	journal	NOUN
esutjss-65	277	3	of	of	ADP
esutjss-65	277	4	advanced	advanced	ADJ
esutjss-65	277	5	academic	academic	ADJ
esutjss-65	277	6	research	research	NOUN
esutjss-65	277	7	,	,	PUNCT
esutjss-65	277	8	2(8):34	2(8):34	PROPN
esutjss-65	277	9	-	-	SYM
esutjss-65	277	10	48	48	NUM
esutjss-65	277	11	.	.	PUNCT
esutjss-65	278	1	eccles	eccles	PROPN
esutjss-65	278	2	,	,	PUNCT
esutjss-65	278	3	r.	r.	PROPN
esutjss-65	278	4	(	(	PUNCT
esutjss-65	278	5	1985	1985	NUM
esutjss-65	278	6	)	)	PUNCT
esutjss-65	278	7	.	.	PUNCT
esutjss-65	279	1	transfer	transfer	NOUN
esutjss-65	279	2	pricing	pricing	NOUN
esutjss-65	279	3	as	as	ADP
esutjss-65	279	4	a	a	DET
esutjss-65	279	5	problem	problem	NOUN
esutjss-65	279	6	of	of	ADP
esutjss-65	279	7	agency	agency	NOUN
esutjss-65	279	8	.	.	PUNCT
esutjss-65	280	1	in	in	ADP
esutjss-65	280	2	j.	j.	PROPN
esutjss-65	280	3	pratt	pratt	PROPN
esutjss-65	280	4	and	and	CCONJ
esutjss-65	280	5	r.	r.	PROPN
esutjss-65	280	6	zeckhauser	zeckhauser	PROPN
esutjss-65	280	7	(	(	PUNCT
esutjss-65	280	8	eds	eds	PROPN
esutjss-65	280	9	)	)	PUNCT
esutjss-65	280	10	.	.	PUNCT
esutjss-65	281	1	principles	principle	NOUN
esutjss-65	281	2	and	and	CCONJ
esutjss-65	281	3	agents	agent	NOUN
esutjss-65	281	4	:	:	PUNCT
esutjss-65	281	5	the	the	DET
esutjss-65	281	6	structure	structure	NOUN
esutjss-65	281	7	of	of	ADP
esutjss-65	281	8	business	business	NOUN
esutjss-65	281	9	(	(	PUNCT
esutjss-65	281	10	pp	pp	ADJ
esutjss-65	281	11	.	.	PUNCT
esutjss-65	282	1	151	151	NUM
esutjss-65	282	2	-	-	SYM
esutjss-65	282	3	186	186	NUM
esutjss-65	282	4	)	)	PUNCT
esutjss-65	282	5	.	.	PUNCT
esutjss-65	283	1	boston	boston	PROPN
esutjss-65	283	2	:	:	PUNCT
esutjss-65	283	3	harvard	harvard	PROPN
esutjss-65	283	4	business	business	PROPN
esutjss-65	283	5	school	school	PROPN
esutjss-65	283	6	press	press	NOUN
esutjss-65	283	7	.	.	PUNCT
esutjss-65	284	1	eze	eze	PROPN
esutjss-65	284	2	,	,	PUNCT
esutjss-65	284	3	f.o	f.o	PROPN
esutjss-65	284	4	.	.	PROPN
esutjss-65	284	5	(	(	PUNCT
esutjss-65	284	6	2015	2015	NUM
esutjss-65	284	7	)	)	PUNCT
esutjss-65	284	8	.	.	PUNCT
esutjss-65	285	1	element	element	NOUN
esutjss-65	285	2	of	of	ADP
esutjss-65	285	3	government	government	NOUN
esutjss-65	285	4	:	:	PUNCT
esutjss-65	285	5	a	a	DET
esutjss-65	285	6	book	book	NOUN
esutjss-65	285	7	of	of	ADP
esutjss-65	285	8	reading	reading	NOUN
esutjss-65	285	9	:	:	PUNCT
esutjss-65	285	10	enugu	enugu	PROPN
esutjss-65	285	11	.	.	PUNCT
esutjss-65	285	12	trojan	trojan	PROPN
esutjss-65	285	13	publisher	publisher	NOUN
esutjss-65	285	14	.	.	PUNCT
esutjss-65	286	1	ehirim	ehirim	PROPN
esutjss-65	286	2	,	,	PUNCT
esutjss-65	286	3	g.(2003	g.(2003	NOUN
esutjss-65	286	4	)	)	PUNCT
esutjss-65	286	5	.	.	PUNCT
esutjss-65	287	1	not	not	PART
esutjss-65	287	2	an	an	DET
esutjss-65	287	3	honest	honest	ADJ
esutjss-65	287	4	crusade	crusade	NOUN
esutjss-65	287	5	,	,	PUNCT
esutjss-65	287	6	lagos	lago	NOUN
esutjss-65	287	7	:	:	PUNCT
esutjss-65	287	8	newswatch	newswatch	PROPN
esutjss-65	287	9	communication	communication	PROPN
esutjss-65	287	10	ltd	ltd	PROPN
esutjss-65	287	11	geoffrey	geoffrey	PROPN
esutjss-65	287	12	,	,	PUNCT
esutjss-65	287	13	a.h	a.h	PROPN
esutjss-65	287	14	.	.	PROPN
esutjss-65	287	15	&	&	CCONJ
esutjss-65	287	16	stanley	stanley	PROPN
esutjss-65	287	17	,	,	PUNCT
esutjss-65	287	18	b.b	b.b	PROPN
esutjss-65	287	19	.	.	PROPN
esutjss-65	287	20	(	(	PUNCT
esutjss-65	287	21	2008	2008	NUM
esutjss-65	287	22	)	)	PUNCT
esutjss-65	287	23	.	.	PUNCT
esutjss-65	288	1	foundation	foundation	NOUN
esutjss-65	288	2	of	of	ADP
esutjss-65	288	3	financial	financial	ADJ
esutjss-65	288	4	management	management	NOUN
esutjss-65	288	5	:	:	PUNCT
esutjss-65	288	6	twelfth	twelfth	ADJ
esutjss-65	288	7	edition	edition	NOUN
esutjss-65	288	8	.	.	PUNCT
esutjss-65	289	1	new	new	PROPN
esutjss-65	289	2	york	york	PROPN
esutjss-65	289	3	.	.	PUNCT
esutjss-65	290	1	m.c	m.c	PROPN
esutjss-65	290	2	graw	graw	PROPN
esutjss-65	290	3	-	-	PUNCT
esutjss-65	290	4	hill	hill	NOUN
esutjss-65	290	5	/	/	SYM
esutjss-65	290	6	irwin	irwin	PROPN
esutjss-65	290	7	companies	company	NOUN
esutjss-65	290	8	.	.	PUNCT
esutjss-65	291	1	nwankwo	nwankwo	PROPN
esutjss-65	291	2	,	,	PUNCT
esutjss-65	291	3	b.n	b.n	PROPN
esutjss-65	291	4	.	.	PROPN
esutjss-65	291	5	(	(	PUNCT
esutjss-65	291	6	2011	2011	NUM
esutjss-65	291	7	)	)	PUNCT
esutjss-65	291	8	.	.	PUNCT
esutjss-65	292	1	development	development	PROPN
esutjss-65	292	2	administration	administration	PROPN
esutjss-65	292	3	:	:	PUNCT
esutjss-65	292	4	ethics	ethic	NOUN
esutjss-65	292	5	and	and	CCONJ
esutjss-65	292	6	issues	issue	NOUN
esutjss-65	292	7	,	,	PUNCT
esutjss-65	292	8	enugu	enugu	PROPN
esutjss-65	292	9	:	:	PUNCT
esutjss-65	292	10	providence	providence	NOUN
esutjss-65	292	11	press	press	NOUN
esutjss-65	292	12	(	(	PUNCT
esutjss-65	292	13	nig	nig	PROPN
esutjss-65	292	14	.	.	PUNCT
esutjss-65	292	15	)	)	PUNCT
esutjss-65	293	1	ltd	ltd	PROPN
esutjss-65	293	2	.	.	PUNCT
esutjss-65	294	1	http://dailyindependentnig.com/	http://dailyindependentnig.com/	PROPN
esutjss-65	294	2	87	87	NUM
esutjss-65	294	3	onyiriuba	onyiriuba	VERB
esutjss-65	294	4	,	,	PUNCT
esutjss-65	294	5	l.	l.	PROPN
esutjss-65	294	6	(	(	PUNCT
esutjss-65	294	7	2010	2010	NUM
esutjss-65	294	8	)	)	PUNCT
esutjss-65	294	9	.	.	PUNCT
esutjss-65	295	1	dictionary	dictionary	PROPN
esutjss-65	295	2	and	and	CCONJ
esutjss-65	295	3	the	the	DET
esutjss-65	295	4	language	language	NOUN
esutjss-65	295	5	of	of	ADP
esutjss-65	295	6	banking	banking	NOUN
esutjss-65	295	7	lagos	lago	NOUN
esutjss-65	295	8	:	:	PUNCT
esutjss-65	295	9	nfs	nfs	PROPN
esutjss-65	295	10	da	da	PROPN
esutjss-65	295	11	obasi	obasi	PROPN
esutjss-65	295	12	,	,	PUNCT
esutjss-65	295	13	b.n.(2008	b.n.(2008	PROPN
esutjss-65	295	14	)	)	PUNCT
esutjss-65	295	15	.	.	PUNCT
esutjss-65	296	1	research	research	NOUN
esutjss-65	296	2	in	in	ADP
esutjss-65	296	3	political	political	ADJ
esutjss-65	296	4	science	science	NOUN
esutjss-65	296	5	.	.	PUNCT
esutjss-65	297	1	enugu	enugu	PROPN
esutjss-65	297	2	:	:	PUNCT
esutjss-65	297	3	academics	academic	NOUN
esutjss-65	297	4	printing	printing	NOUN
esutjss-65	297	5	press	press	NOUN
esutjss-65	297	6	.	.	PUNCT
esutjss-65	298	1	okeke	okeke	ADJ
esutjss-65	298	2	,	,	PUNCT
esutjss-65	298	3	a.o.(2001	a.o.(2001	PROPN
esutjss-65	298	4	)	)	PUNCT
esutjss-65	298	5	.	.	PUNCT
esutjss-65	299	1	foundational	foundational	ADJ
esutjss-65	299	2	statistics	statistic	NOUN
esutjss-65	299	3	for	for	ADP
esutjss-65	299	4	business	business	NOUN
esutjss-65	299	5	decision	decision	NOUN
esutjss-65	299	6	.	.	PUNCT
esutjss-65	300	1	enugu	enugu	PROPN
esutjss-65	300	2	:	:	PUNCT
esutjss-65	300	3	chiezugo	chiezugo	PROPN
esutjss-65	300	4	ventures	ventures	PROPN
esutjss-65	300	5	.	.	PUNCT
esutjss-65	301	1	uwujaren	uwujaren	PROPN
esutjss-65	301	2	,	,	PUNCT
esutjss-65	301	3	w.	w.	PROPN
esutjss-65	301	4	(	(	PUNCT
esutjss-65	301	5	2013	2013	NUM
esutjss-65	301	6	)	)	PUNCT
esutjss-65	301	7	.	.	PUNCT
esutjss-65	302	1	efcc	efcc	PROPN
esutjss-65	302	2	press	press	NOUN
esutjss-65	302	3	release	release	NOUN
esutjss-65	302	4	:	:	PUNCT
esutjss-65	302	5	efcc	efcc	PROPN
esutjss-65	302	6	arraigns	arraign	NOUN
esutjss-65	302	7	former	former	ADJ
esutjss-65	302	8	oyo	oyo	NOUN
esutjss-65	302	9	state	state	NOUN
esutjss-65	302	10	head	head	NOUN
esutjss-65	302	11	of	of	ADP
esutjss-65	302	12	service	service	NOUN
esutjss-65	302	13	,	,	PUNCT
esutjss-65	302	14	others	other	NOUN
esutjss-65	302	15	for	for	ADP
esutjss-65	302	16	n5.6bn	n5.6bn	PROPN
esutjss-65	302	17	pension	pension	NOUN
esutjss-65	302	18	scam	scam	NOUN
esutjss-65	302	19	.	.	PUNCT
esutjss-65	303	1	retrieved	retrieve	VERB
esutjss-65	303	2	from	from	ADP
esutjss-65	303	3	http://saharareporters.com	http://saharareporters.com	X
esutjss-65	303	4	.	.	PUNCT
esutjss-65	304	1	ugwuanyi	ugwuanyi	PROPN
esutjss-65	304	2	,	,	PUNCT
esutjss-65	304	3	g.o	g.o	PROPN
esutjss-65	304	4	.	.	PROPN
esutjss-65	304	5	&	&	CCONJ
esutjss-65	304	6	ugwuanyi	ugwuanyi	PROPN
esutjss-65	304	7	,	,	PUNCT
esutjss-65	304	8	w.	w.	PROPN
esutjss-65	304	9	n.	n.	PROPN
esutjss-65	304	10	(	(	PUNCT
esutjss-65	304	11	2005	2005	NUM
esutjss-65	304	12	)	)	PUNCT
esutjss-65	304	13	.	.	PUNCT
esutjss-65	305	1	an	an	DET
esutjss-65	305	2	evaluation	evaluation	NOUN
esutjss-65	305	3	of	of	ADP
esutjss-65	305	4	the	the	DET
esutjss-65	305	5	economic	economic	ADJ
esutjss-65	305	6	and	and	CCONJ
esutjss-65	305	7	financial	financial	ADJ
esutjss-65	305	8	crime	crime	NOUN
esutjss-65	305	9	commission	commission	PROPN
esutjss-65	305	10	(	(	PUNCT
esutjss-65	305	11	effc	effc	NOUN
esutjss-65	305	12	)	)	PUNCT
esutjss-65	305	13	in	in	ADP
esutjss-65	305	14	the	the	DET
esutjss-65	305	15	nigeria	nigeria	PROPN
esutjss-65	305	16	economy	economy	NOUN
esutjss-65	305	17	.	.	PUNCT
esutjss-65	306	1	esut	esut	PROPN
esutjss-65	306	2	journal	journal	PROPN
esutjss-65	306	3	of	of	ADP
esutjss-65	306	4	eja	eja	PROPN
esutjss-65	306	5	)	)	PUNCT
esutjss-65	306	6	1(2	1(2	NUM
esutjss-65	306	7	)	)	PUNCT
esutjss-65	306	8	229	229	NUM
esutjss-65	306	9	–	–	PUNCT
esutjss-65	306	10	250	250	NUM
esutjss-65	306	11	.	.	PUNCT
esutjss-65	307	1	http://saharareporters.com/	http://saharareporters.com/	PROPN
