id	sid	tid	token	lemma	pos
ejif-2631	1	1	paper	paper	NOUN
ejif-2631	1	2	title	title	NOUN
ejif-2631	1	3	(	(	PUNCT
ejif-2631	1	4	use	use	NOUN
ejif-2631	1	5	style	style	NOUN
ejif-2631	1	6	:	:	PUNCT
ejif-2631	1	7	paper	paper	NOUN
ejif-2631	1	8	title	title	NOUN
ejif-2631	1	9	)	)	PUNCT
ejif-2631	1	10	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2631	1	11	issn	issn	VERB
ejif-2631	1	12	2421	2421	NUM
ejif-2631	1	13	-	-	SYM
ejif-2631	1	14	2172	2172	NUM
ejif-2631	1	15	1	1	NUM
ejif-2631	1	16	islamic	islamic	ADJ
ejif-2631	1	17	accounting	accounting	NOUN
ejif-2631	1	18	laws	law	NOUN
ejif-2631	1	19	or	or	CCONJ
ejif-2631	1	20	islamic	islamic	ADJ
ejif-2631	1	21	laws	law	NOUN
ejif-2631	1	22	in	in	ADP
ejif-2631	1	23	accounting	accounting	NOUN
ejif-2631	1	24	university	university	PROPN
ejif-2631	1	25	of	of	ADP
ejif-2631	1	26	turin	turin	PROPN
ejif-2631	1	27	,	,	PUNCT
ejif-2631	1	28	italy	italy	PROPN
ejif-2631	1	29	–	–	PUNCT
ejif-2631	1	30	mojtaba.rezaei@edu.unito.it	mojtaba.rezaei@edu.unito.it	NUM
ejif-2631	1	31	abstract	abstract	NOUN
ejif-2631	1	32	—	—	PUNCT
ejif-2631	1	33	in	in	ADP
ejif-2631	1	34	the	the	DET
ejif-2631	1	35	academic	academic	ADJ
ejif-2631	1	36	and	and	CCONJ
ejif-2631	1	37	professional	professional	ADJ
ejif-2631	1	38	circles	circle	NOUN
ejif-2631	1	39	in	in	ADP
ejif-2631	1	40	accounting	accounting	NOUN
ejif-2631	1	41	,	,	PUNCT
ejif-2631	1	42	the	the	DET
ejif-2631	1	43	issue	issue	NOUN
ejif-2631	1	44	of	of	ADP
ejif-2631	1	45	islamic	islamic	ADJ
ejif-2631	1	46	accounting	accounting	NOUN
ejif-2631	1	47	has	have	AUX
ejif-2631	1	48	always	always	ADV
ejif-2631	1	49	been	be	AUX
ejif-2631	1	50	challenging	challenge	VERB
ejif-2631	1	51	and	and	CCONJ
ejif-2631	1	52	controversial	controversial	ADJ
ejif-2631	1	53	.	.	PUNCT
ejif-2631	2	1	a	a	DET
ejif-2631	2	2	group	group	NOUN
ejif-2631	2	3	of	of	ADP
ejif-2631	2	4	accountants	accountant	NOUN
ejif-2631	2	5	believes	believe	VERB
ejif-2631	2	6	that	that	SCONJ
ejif-2631	2	7	traditional	traditional	ADJ
ejif-2631	2	8	accounting	accounting	NOUN
ejif-2631	2	9	,	,	PUNCT
ejif-2631	2	10	based	base	VERB
ejif-2631	2	11	on	on	ADP
ejif-2631	2	12	western	western	ADJ
ejif-2631	2	13	philosophy	philosophy	NOUN
ejif-2631	2	14	,	,	PUNCT
ejif-2631	2	15	can	can	AUX
ejif-2631	2	16	not	not	PART
ejif-2631	2	17	meet	meet	VERB
ejif-2631	2	18	the	the	DET
ejif-2631	2	19	financial	financial	ADJ
ejif-2631	2	20	reporting	reporting	NOUN
ejif-2631	2	21	needs	need	NOUN
ejif-2631	2	22	in	in	ADP
ejif-2631	2	23	islamic	islamic	ADJ
ejif-2631	2	24	countries	country	NOUN
ejif-2631	2	25	.	.	PUNCT
ejif-2631	3	1	therefore	therefore	ADV
ejif-2631	3	2	,	,	PUNCT
ejif-2631	3	3	muslim	muslim	ADJ
ejif-2631	3	4	scholars	scholar	NOUN
ejif-2631	3	5	should	should	AUX
ejif-2631	3	6	provide	provide	VERB
ejif-2631	3	7	a	a	DET
ejif-2631	3	8	definition	definition	NOUN
ejif-2631	3	9	for	for	ADP
ejif-2631	3	10	accounting	account	VERB
ejif-2631	3	11	in	in	ADP
ejif-2631	3	12	islamic	islamic	ADJ
ejif-2631	3	13	countries	country	NOUN
ejif-2631	3	14	and	and	CCONJ
ejif-2631	3	15	clarify	clarify	VERB
ejif-2631	3	16	the	the	DET
ejif-2631	3	17	reporting	reporting	NOUN
ejif-2631	3	18	requirements	requirement	NOUN
ejif-2631	3	19	by	by	ADP
ejif-2631	3	20	simplifying	simplify	VERB
ejif-2631	3	21	the	the	DET
ejif-2631	3	22	goals	goal	NOUN
ejif-2631	3	23	and	and	CCONJ
ejif-2631	3	24	characteristics	characteristic	NOUN
ejif-2631	3	25	of	of	ADP
ejif-2631	3	26	islamic	islamic	ADJ
ejif-2631	3	27	accounting	accounting	NOUN
ejif-2631	3	28	.	.	PUNCT
ejif-2631	4	1	this	this	DET
ejif-2631	4	2	group	group	NOUN
ejif-2631	4	3	believes	believe	VERB
ejif-2631	4	4	by	by	ADP
ejif-2631	4	5	defining	define	VERB
ejif-2631	4	6	an	an	DET
ejif-2631	4	7	islamic	islamic	ADJ
ejif-2631	4	8	framework	framework	NOUN
ejif-2631	4	9	,	,	PUNCT
ejif-2631	4	10	a	a	DET
ejif-2631	4	11	new	new	ADJ
ejif-2631	4	12	branch	branch	NOUN
ejif-2631	4	13	in	in	ADP
ejif-2631	4	14	accounting	accounting	NOUN
ejif-2631	4	15	,	,	PUNCT
ejif-2631	4	16	that	that	PRON
ejif-2631	4	17	is	be	AUX
ejif-2631	4	18	called	call	VERB
ejif-2631	4	19	islamic	islamic	ADJ
ejif-2631	4	20	accounting	accounting	NOUN
ejif-2631	4	21	,	,	PUNCT
ejif-2631	4	22	is	be	AUX
ejif-2631	4	23	created	create	VERB
ejif-2631	4	24	.	.	PUNCT
ejif-2631	5	1	another	another	DET
ejif-2631	5	2	group	group	NOUN
ejif-2631	5	3	of	of	ADP
ejif-2631	5	4	muslim	muslim	ADJ
ejif-2631	5	5	accountants	accountant	NOUN
ejif-2631	5	6	insists	insist	VERB
ejif-2631	5	7	that	that	SCONJ
ejif-2631	5	8	there	there	PRON
ejif-2631	5	9	is	be	VERB
ejif-2631	5	10	no	no	DET
ejif-2631	5	11	islamic	islamic	ADJ
ejif-2631	5	12	accounting	accounting	NOUN
ejif-2631	5	13	or	or	CCONJ
ejif-2631	5	14	western	western	ADJ
ejif-2631	5	15	accounting	accounting	NOUN
ejif-2631	5	16	,	,	PUNCT
ejif-2631	5	17	and	and	CCONJ
ejif-2631	5	18	any	any	DET
ejif-2631	5	19	change	change	NOUN
ejif-2631	5	20	in	in	ADP
ejif-2631	5	21	accounting	account	VERB
ejif-2631	5	22	in	in	ADP
ejif-2631	5	23	order	order	NOUN
ejif-2631	5	24	to	to	PART
ejif-2631	5	25	standardize	standardize	VERB
ejif-2631	5	26	it	it	PRON
ejif-2631	5	27	should	should	AUX
ejif-2631	5	28	be	be	AUX
ejif-2631	5	29	in	in	ADP
ejif-2631	5	30	line	line	NOUN
ejif-2631	5	31	with	with	ADP
ejif-2631	5	32	the	the	DET
ejif-2631	5	33	needs	need	NOUN
ejif-2631	5	34	and	and	CCONJ
ejif-2631	5	35	demands	demand	NOUN
ejif-2631	5	36	of	of	ADP
ejif-2631	5	37	users	user	NOUN
ejif-2631	5	38	in	in	ADP
ejif-2631	5	39	the	the	DET
ejif-2631	5	40	country	country	NOUN
ejif-2631	5	41	or	or	CCONJ
ejif-2631	5	42	region	region	NOUN
ejif-2631	5	43	and	and	CCONJ
ejif-2631	5	44	even	even	ADV
ejif-2631	5	45	specific	specific	ADJ
ejif-2631	5	46	religious	religious	ADJ
ejif-2631	5	47	groups	group	NOUN
ejif-2631	5	48	.	.	PUNCT
ejif-2631	6	1	proponents	proponent	NOUN
ejif-2631	6	2	of	of	ADP
ejif-2631	6	3	this	this	DET
ejif-2631	6	4	theory	theory	NOUN
ejif-2631	6	5	say	say	VERB
ejif-2631	6	6	that	that	SCONJ
ejif-2631	6	7	if	if	SCONJ
ejif-2631	6	8	there	there	PRON
ejif-2631	6	9	is	be	VERB
ejif-2631	6	10	an	an	DET
ejif-2631	6	11	independent	independent	ADJ
ejif-2631	6	12	islamic	islamic	ADJ
ejif-2631	6	13	accounting	accounting	NOUN
ejif-2631	6	14	,	,	PUNCT
ejif-2631	6	15	then	then	ADV
ejif-2631	6	16	there	there	PRON
ejif-2631	6	17	may	may	AUX
ejif-2631	6	18	also	also	ADV
ejif-2631	6	19	be	be	AUX
ejif-2631	6	20	christian	christian	ADJ
ejif-2631	6	21	accounting	accounting	NOUN
ejif-2631	6	22	or	or	CCONJ
ejif-2631	6	23	jewish	jewish	ADJ
ejif-2631	6	24	accounting	accounting	NOUN
ejif-2631	6	25	.	.	PUNCT
ejif-2631	7	1	the	the	DET
ejif-2631	7	2	final	final	ADJ
ejif-2631	7	3	opinion	opinion	NOUN
ejif-2631	7	4	of	of	ADP
ejif-2631	7	5	islamic	islamic	ADJ
ejif-2631	7	6	accounting	accounting	NOUN
ejif-2631	7	7	opponents	opponent	NOUN
ejif-2631	7	8	is	be	AUX
ejif-2631	7	9	that	that	SCONJ
ejif-2631	7	10	accounting	accounting	NOUN
ejif-2631	7	11	is	be	AUX
ejif-2631	7	12	accounting	account	VERB
ejif-2631	7	13	.	.	PUNCT
ejif-2631	8	1	keywords	keyword	NOUN
ejif-2631	8	2	;	;	PUNCT
ejif-2631	8	3	islamic	islamic	ADJ
ejif-2631	8	4	accounting	accounting	NOUN
ejif-2631	8	5	,	,	PUNCT
ejif-2631	8	6	riba	riba	PROPN
ejif-2631	8	7	,	,	PUNCT
ejif-2631	8	8	ribh	ribh	VERB
ejif-2631	8	9	,	,	PUNCT
ejif-2631	8	10	zakat	zakat	NOUN
ejif-2631	8	11	,	,	PUNCT
ejif-2631	8	12	culture	culture	NOUN
ejif-2631	8	13	.	.	PUNCT
ejif-2631	9	1	i.	i.	PROPN
ejif-2631	9	2	introduction	introduction	PROPN
ejif-2631	9	3	islam	islam	PROPN
ejif-2631	9	4	,	,	PUNCT
ejif-2631	9	5	like	like	ADP
ejif-2631	9	6	other	other	ADJ
ejif-2631	9	7	religions	religion	NOUN
ejif-2631	9	8	,	,	PUNCT
ejif-2631	9	9	has	have	VERB
ejif-2631	9	10	its	its	PRON
ejif-2631	9	11	own	own	ADJ
ejif-2631	9	12	world	world	NOUN
ejif-2631	9	13	-	-	PUNCT
ejif-2631	9	14	view	view	NOUN
ejif-2631	9	15	and	and	CCONJ
ejif-2631	9	16	system	system	NOUN
ejif-2631	9	17	of	of	ADP
ejif-2631	9	18	beliefs	belief	NOUN
ejif-2631	9	19	but	but	CCONJ
ejif-2631	9	20	is	be	AUX
ejif-2631	9	21	not	not	PART
ejif-2631	9	22	confined	confine	VERB
ejif-2631	9	23	to	to	ADP
ejif-2631	9	24	individual	individual	ADJ
ejif-2631	9	25	domains	domain	NOUN
ejif-2631	9	26	.	.	PUNCT
ejif-2631	10	1	islam	islam	PROPN
ejif-2631	10	2	is	be	AUX
ejif-2631	10	3	a	a	DET
ejif-2631	10	4	coherent	coherent	ADJ
ejif-2631	10	5	system	system	NOUN
ejif-2631	10	6	for	for	ADP
ejif-2631	10	7	human	human	ADJ
ejif-2631	10	8	life	life	NOUN
ejif-2631	10	9	in	in	ADP
ejif-2631	10	10	the	the	DET
ejif-2631	10	11	political	political	ADJ
ejif-2631	10	12	,	,	PUNCT
ejif-2631	10	13	economic	economic	ADJ
ejif-2631	10	14	,	,	PUNCT
ejif-2631	10	15	cultural	cultural	ADJ
ejif-2631	10	16	,	,	PUNCT
ejif-2631	10	17	and	and	CCONJ
ejif-2631	10	18	religious	religious	ADJ
ejif-2631	10	19	and	and	CCONJ
ejif-2631	10	20	all	all	DET
ejif-2631	10	21	other	other	ADJ
ejif-2631	10	22	significant	significant	ADJ
ejif-2631	10	23	and	and	CCONJ
ejif-2631	10	24	influential	influential	ADJ
ejif-2631	10	25	aspects	aspect	NOUN
ejif-2631	10	26	.	.	PUNCT
ejif-2631	11	1	therefore	therefore	ADV
ejif-2631	11	2	,	,	PUNCT
ejif-2631	11	3	for	for	ADP
ejif-2631	11	4	muslims	muslim	NOUN
ejif-2631	11	5	,	,	PUNCT
ejif-2631	11	6	the	the	DET
ejif-2631	11	7	separation	separation	NOUN
ejif-2631	11	8	of	of	ADP
ejif-2631	11	9	science	science	NOUN
ejif-2631	11	10	and	and	CCONJ
ejif-2631	11	11	religious	religious	ADJ
ejif-2631	11	12	guidance	guidance	NOUN
ejif-2631	11	13	is	be	AUX
ejif-2631	11	14	not	not	PART
ejif-2631	11	15	admissible	admissible	ADJ
ejif-2631	11	16	.	.	PUNCT
ejif-2631	12	1	many	many	ADJ
ejif-2631	12	2	muslim	muslim	ADJ
ejif-2631	12	3	scholars	scholar	NOUN
ejif-2631	12	4	believe	believe	VERB
ejif-2631	12	5	that	that	SCONJ
ejif-2631	12	6	the	the	DET
ejif-2631	12	7	accounting	accounting	NOUN
ejif-2631	12	8	system	system	NOUN
ejif-2631	12	9	,	,	PUNCT
ejif-2631	12	10	which	which	PRON
ejif-2631	12	11	itself	itself	PRON
ejif-2631	12	12	is	be	AUX
ejif-2631	12	13	part	part	NOUN
ejif-2631	12	14	of	of	ADP
ejif-2631	12	15	human	human	ADJ
ejif-2631	12	16	knowledge	knowledge	NOUN
ejif-2631	12	17	,	,	PUNCT
ejif-2631	12	18	should	should	AUX
ejif-2631	12	19	be	be	AUX
ejif-2631	12	20	linked	link	VERB
ejif-2631	12	21	with	with	ADP
ejif-2631	12	22	the	the	DET
ejif-2631	12	23	doctrines	doctrine	NOUN
ejif-2631	12	24	of	of	ADP
ejif-2631	12	25	islamic	islamic	ADJ
ejif-2631	12	26	religion	religion	NOUN
ejif-2631	12	27	,	,	PUNCT
ejif-2631	12	28	and	and	CCONJ
ejif-2631	12	29	this	this	PRON
ejif-2631	12	30	is	be	AUX
ejif-2631	12	31	what	what	PRON
ejif-2631	12	32	islamic	islamic	ADJ
ejif-2631	12	33	accounting	accounting	NOUN
ejif-2631	12	34	is	be	AUX
ejif-2631	12	35	called	call	VERB
ejif-2631	12	36	.	.	PUNCT
ejif-2631	13	1	since	since	SCONJ
ejif-2631	13	2	there	there	PRON
ejif-2631	13	3	are	be	VERB
ejif-2631	13	4	some	some	DET
ejif-2631	13	5	aspects	aspect	NOUN
ejif-2631	13	6	in	in	ADP
ejif-2631	13	7	of	of	ADP
ejif-2631	13	8	islamic	islamic	ADJ
ejif-2631	13	9	economics	economic	NOUN
ejif-2631	13	10	,	,	PUNCT
ejif-2631	13	11	which	which	PRON
ejif-2631	13	12	are	be	AUX
ejif-2631	13	13	largely	largely	ADV
ejif-2631	13	14	different	different	ADJ
ejif-2631	13	15	with	with	ADP
ejif-2631	13	16	western	western	ADJ
ejif-2631	13	17	economics	economic	NOUN
ejif-2631	13	18	so	so	SCONJ
ejif-2631	13	19	accounting	accounting	NOUN
ejif-2631	13	20	techniques	technique	NOUN
ejif-2631	13	21	based	base	VERB
ejif-2631	13	22	on	on	ADP
ejif-2631	13	23	western	western	ADJ
ejif-2631	13	24	economic	economic	ADJ
ejif-2631	13	25	theory	theory	NOUN
ejif-2631	13	26	can	can	AUX
ejif-2631	13	27	not	not	PART
ejif-2631	13	28	be	be	AUX
ejif-2631	13	29	easily	easily	ADV
ejif-2631	13	30	applied	apply	VERB
ejif-2631	13	31	in	in	ADP
ejif-2631	13	32	an	an	DET
ejif-2631	13	33	environment	environment	NOUN
ejif-2631	13	34	of	of	ADP
ejif-2631	13	35	islamic	islamic	ADJ
ejif-2631	13	36	economics	economic	NOUN
ejif-2631	13	37	.	.	PUNCT
ejif-2631	14	1	on	on	ADP
ejif-2631	14	2	the	the	DET
ejif-2631	14	3	other	other	ADJ
ejif-2631	14	4	hand	hand	NOUN
ejif-2631	14	5	,	,	PUNCT
ejif-2631	14	6	a	a	DET
ejif-2631	14	7	number	number	NOUN
ejif-2631	14	8	of	of	ADP
ejif-2631	14	9	accounting	accounting	NOUN
ejif-2631	14	10	researchers	researcher	NOUN
ejif-2631	14	11	believe	believe	VERB
ejif-2631	14	12	that	that	SCONJ
ejif-2631	14	13	the	the	DET
ejif-2631	14	14	need	need	NOUN
ejif-2631	14	15	to	to	PART
ejif-2631	14	16	use	use	VERB
ejif-2631	14	17	islamic	islamic	ADJ
ejif-2631	14	18	foundations	foundation	NOUN
ejif-2631	14	19	in	in	ADP
ejif-2631	14	20	islamic	islamic	ADJ
ejif-2631	14	21	countries	country	NOUN
ejif-2631	14	22	is	be	AUX
ejif-2631	14	23	unavoidable	unavoidable	ADJ
ejif-2631	14	24	,	,	PUNCT
ejif-2631	14	25	but	but	CCONJ
ejif-2631	14	26	it	it	PRON
ejif-2631	14	27	is	be	AUX
ejif-2631	14	28	not	not	PART
ejif-2631	14	29	necessary	necessary	ADJ
ejif-2631	14	30	to	to	PART
ejif-2631	14	31	codify	codify	VERB
ejif-2631	14	32	a	a	DET
ejif-2631	14	33	completely	completely	ADV
ejif-2631	14	34	different	different	ADJ
ejif-2631	14	35	standard	standard	NOUN
ejif-2631	14	36	with	with	ADP
ejif-2631	14	37	the	the	DET
ejif-2631	14	38	international	international	ADJ
ejif-2631	14	39	accounting	accounting	NOUN
ejif-2631	14	40	standards	standard	NOUN
ejif-2631	14	41	and	and	CCONJ
ejif-2631	14	42	call	call	VERB
ejif-2631	14	43	it	it	PRON
ejif-2631	14	44	the	the	DET
ejif-2631	14	45	islamic	islamic	PROPN
ejif-2631	14	46	accounting	accounting	PROPN
ejif-2631	14	47	standard	standard	PROPN
ejif-2631	14	48	.	.	PUNCT
ejif-2631	15	1	this	this	DET
ejif-2631	15	2	group	group	NOUN
ejif-2631	15	3	states	state	VERB
ejif-2631	15	4	that	that	SCONJ
ejif-2631	15	5	these	these	DET
ejif-2631	15	6	differences	difference	NOUN
ejif-2631	15	7	are	be	AUX
ejif-2631	15	8	part	part	NOUN
ejif-2631	15	9	of	of	ADP
ejif-2631	15	10	cultural	cultural	ADJ
ejif-2631	15	11	and	and	CCONJ
ejif-2631	15	12	environmental	environmental	ADJ
ejif-2631	15	13	influences	influence	NOUN
ejif-2631	15	14	on	on	ADP
ejif-2631	15	15	accounting	accounting	NOUN
ejif-2631	15	16	that	that	PRON
ejif-2631	15	17	should	should	AUX
ejif-2631	15	18	be	be	AUX
ejif-2631	15	19	considered	consider	VERB
ejif-2631	15	20	a	a	DET
ejif-2631	15	21	part	part	NOUN
ejif-2631	15	22	of	of	ADP
ejif-2631	15	23	the	the	DET
ejif-2631	15	24	accounting	accounting	NOUN
ejif-2631	15	25	and	and	CCONJ
ejif-2631	15	26	not	not	PART
ejif-2631	15	27	essential	essential	ADJ
ejif-2631	15	28	as	as	ADP
ejif-2631	15	29	a	a	DET
ejif-2631	15	30	new	new	ADJ
ejif-2631	15	31	science	science	NOUN
ejif-2631	15	32	.	.	PUNCT
ejif-2631	16	1	another	another	DET
ejif-2631	16	2	important	important	ADJ
ejif-2631	16	3	issue	issue	NOUN
ejif-2631	16	4	in	in	ADP
ejif-2631	16	5	islam	islam	PROPN
ejif-2631	16	6	,	,	PUNCT
ejif-2631	16	7	that	that	PRON
ejif-2631	16	8	can	can	AUX
ejif-2631	16	9	affect	affect	VERB
ejif-2631	16	10	the	the	DET
ejif-2631	16	11	economic	economic	ADJ
ejif-2631	16	12	system	system	NOUN
ejif-2631	16	13	,	,	PUNCT
ejif-2631	16	14	is	be	AUX
ejif-2631	16	15	the	the	DET
ejif-2631	16	16	differences	difference	NOUN
ejif-2631	16	17	between	between	ADP
ejif-2631	16	18	concepts	concept	NOUN
ejif-2631	16	19	and	and	CCONJ
ejif-2631	16	20	,	,	PUNCT
ejif-2631	16	21	in	in	ADP
ejif-2631	16	22	some	some	DET
ejif-2631	16	23	cases	case	NOUN
ejif-2631	16	24	in	in	ADP
ejif-2631	16	25	principals	principal	NOUN
ejif-2631	16	26	,	,	PUNCT
ejif-2631	16	27	in	in	ADP
ejif-2631	16	28	two	two	NUM
ejif-2631	16	29	main	main	ADJ
ejif-2631	16	30	branches	branch	NOUN
ejif-2631	16	31	in	in	ADP
ejif-2631	16	32	islam	islam	PROPN
ejif-2631	16	33	,	,	PUNCT
ejif-2631	16	34	sunni	sunni	PROPN
ejif-2631	16	35	,	,	PUNCT
ejif-2631	16	36	and	and	CCONJ
ejif-2631	16	37	shia	shia	PROPN
ejif-2631	16	38	.	.	PROPN
ejif-2631	17	1	despite	despite	SCONJ
ejif-2631	17	2	the	the	DET
ejif-2631	17	3	fact	fact	NOUN
ejif-2631	17	4	that	that	SCONJ
ejif-2631	17	5	most	most	ADJ
ejif-2631	17	6	islamic	islamic	ADJ
ejif-2631	17	7	societies	society	NOUN
ejif-2631	17	8	follow	follow	VERB
ejif-2631	17	9	the	the	DET
ejif-2631	17	10	sunni	sunni	PROPN
ejif-2631	17	11	religion	religion	NOUN
ejif-2631	17	12	,	,	PUNCT
ejif-2631	17	13	but	but	CCONJ
ejif-2631	17	14	there	there	PRON
ejif-2631	17	15	are	be	VERB
ejif-2631	17	16	remarkable	remarkable	ADJ
ejif-2631	17	17	and	and	CCONJ
ejif-2631	17	18	powerful	powerful	ADJ
ejif-2631	17	19	nations	nation	NOUN
ejif-2631	17	20	in	in	ADP
ejif-2631	17	21	the	the	DET
ejif-2631	17	22	islamic	islamic	ADJ
ejif-2631	17	23	world	world	NOUN
ejif-2631	17	24	,	,	PUNCT
ejif-2631	17	25	follow	follow	VERB
ejif-2631	17	26	the	the	DET
ejif-2631	17	27	teachings	teaching	NOUN
ejif-2631	17	28	of	of	ADP
ejif-2631	17	29	shi'a	shi'a	PROPN
ejif-2631	17	30	.	.	PUNCT
ejif-2631	18	1	in	in	ADP
ejif-2631	18	2	this	this	DET
ejif-2631	18	3	paper	paper	NOUN
ejif-2631	18	4	,	,	PUNCT
ejif-2631	18	5	has	have	AUX
ejif-2631	18	6	been	be	AUX
ejif-2631	18	7	tried	try	VERB
ejif-2631	18	8	to	to	PART
ejif-2631	18	9	address	address	VERB
ejif-2631	18	10	the	the	DET
ejif-2631	18	11	issue	issue	NOUN
ejif-2631	18	12	by	by	ADP
ejif-2631	18	13	considering	consider	VERB
ejif-2631	18	14	the	the	DET
ejif-2631	18	15	needs	need	NOUN
ejif-2631	18	16	,	,	PUNCT
ejif-2631	18	17	differences	difference	NOUN
ejif-2631	18	18	,	,	PUNCT
ejif-2631	18	19	contradictions	contradiction	NOUN
ejif-2631	18	20	,	,	PUNCT
ejif-2631	18	21	and	and	CCONJ
ejif-2631	18	22	similarities	similarity	NOUN
ejif-2631	18	23	to	to	PART
ejif-2631	18	24	find	find	VERB
ejif-2631	18	25	a	a	DET
ejif-2631	18	26	reasonable	reasonable	ADJ
ejif-2631	18	27	answer	answer	NOUN
ejif-2631	18	28	for	for	ADP
ejif-2631	18	29	this	this	DET
ejif-2631	18	30	question	question	NOUN
ejif-2631	18	31	"	"	PUNCT
ejif-2631	18	32	is	be	AUX
ejif-2631	18	33	there	there	PRON
ejif-2631	18	34	a	a	DET
ejif-2631	18	35	serious	serious	ADJ
ejif-2631	18	36	conflict	conflict	NOUN
ejif-2631	18	37	between	between	ADP
ejif-2631	18	38	islamic	islamic	ADJ
ejif-2631	18	39	accounting	accounting	PROPN
ejif-2631	18	40	and	and	CCONJ
ejif-2631	18	41	international	international	ADJ
ejif-2631	18	42	accounting	accounting	NOUN
ejif-2631	18	43	rules	rule	NOUN
ejif-2631	18	44	that	that	PRON
ejif-2631	18	45	create	create	VERB
ejif-2631	18	46	a	a	DET
ejif-2631	18	47	completely	completely	ADV
ejif-2631	18	48	new	new	ADJ
ejif-2631	18	49	science	science	NOUN
ejif-2631	18	50	as	as	ADP
ejif-2631	18	51	islamic	islamic	ADJ
ejif-2631	18	52	accounting	accounting	NOUN
ejif-2631	18	53	?	?	PUNCT
ejif-2631	19	1	better	well	ADJ
ejif-2631	19	2	expression	expression	NOUN
ejif-2631	19	3	,	,	PUNCT
ejif-2631	19	4	islamic	islamic	ADJ
ejif-2631	19	5	accounting	accounting	NOUN
ejif-2631	19	6	standards	standard	NOUN
ejif-2631	19	7	,	,	PUNCT
ejif-2631	19	8	or	or	CCONJ
ejif-2631	19	9	should	should	AUX
ejif-2631	19	10	islamic	islamic	VERB
ejif-2631	19	11	accounting	accounting	NOUN
ejif-2631	19	12	be	be	AUX
ejif-2631	19	13	recognized	recognize	VERB
ejif-2631	19	14	as	as	ADP
ejif-2631	19	15	a	a	DET
ejif-2631	19	16	complementary	complementary	ADJ
ejif-2631	19	17	part	part	NOUN
ejif-2631	19	18	for	for	ADP
ejif-2631	19	19	accounting	accounting	NOUN
ejif-2631	19	20	?	?	PUNCT
ejif-2631	20	1	this	this	DET
ejif-2631	20	2	issue	issue	NOUN
ejif-2631	20	3	is	be	AUX
ejif-2631	20	4	also	also	ADV
ejif-2631	20	5	considered	consider	VERB
ejif-2631	20	6	that	that	SCONJ
ejif-2631	20	7	"	"	PUNCT
ejif-2631	20	8	the	the	DET
ejif-2631	20	9	coherence	coherence	NOUN
ejif-2631	20	10	and	and	CCONJ
ejif-2631	20	11	harmony	harmony	NOUN
ejif-2631	20	12	between	between	ADP
ejif-2631	20	13	the	the	DET
ejif-2631	20	14	various	various	ADJ
ejif-2631	20	15	islamic	islamic	ADJ
ejif-2631	20	16	ideas	idea	NOUN
ejif-2631	20	17	and	and	CCONJ
ejif-2631	20	18	branches	branch	NOUN
ejif-2631	20	19	are	be	AUX
ejif-2631	20	20	such	such	ADJ
ejif-2631	20	21	that	that	SCONJ
ejif-2631	20	22	the	the	DET
ejif-2631	20	23	islamic	islamic	PROPN
ejif-2631	20	24	accounting	accounting	PROPN
ejif-2631	20	25	standard	standard	NOUN
ejif-2631	20	26	can	can	AUX
ejif-2631	20	27	be	be	AUX
ejif-2631	20	28	developed	develop	VERB
ejif-2631	20	29	for	for	ADP
ejif-2631	20	30	all	all	DET
ejif-2631	20	31	islamic	islamic	ADJ
ejif-2631	20	32	countries	country	NOUN
ejif-2631	20	33	or	or	CCONJ
ejif-2631	20	34	not	not	PART
ejif-2631	20	35	"	"	PUNCT
ejif-2631	20	36	?	?	PUNCT
ejif-2631	21	1	ii	ii	X
ejif-2631	21	2	.	.	PUNCT
ejif-2631	22	1	theoretical	theoretical	ADJ
ejif-2631	22	2	framework	framework	NOUN
ejif-2631	22	3	accounting	accounting	NOUN
ejif-2631	22	4	is	be	AUX
ejif-2631	22	5	defined	define	VERB
ejif-2631	22	6	as	as	ADP
ejif-2631	22	7	an	an	DET
ejif-2631	22	8	integrated	integrated	ADJ
ejif-2631	22	9	dynamic	dynamic	ADJ
ejif-2631	22	10	system	system	NOUN
ejif-2631	22	11	for	for	ADP
ejif-2631	22	12	assessing	assess	VERB
ejif-2631	22	13	and	and	CCONJ
ejif-2631	22	14	measuring	measure	VERB
ejif-2631	22	15	corporate	corporate	ADJ
ejif-2631	22	16	activities	activity	NOUN
ejif-2631	22	17	in	in	ADP
ejif-2631	22	18	the	the	DET
ejif-2631	22	19	field	field	NOUN
ejif-2631	22	20	of	of	ADP
ejif-2631	22	21	business	business	NOUN
ejif-2631	22	22	,	,	PUNCT
ejif-2631	22	23	collecting	collecting	NOUN
ejif-2631	22	24	,	,	PUNCT
ejif-2631	22	25	processing	processing	NOUN
ejif-2631	22	26	of	of	ADP
ejif-2631	22	27	data	datum	NOUN
ejif-2631	22	28	to	to	PART
ejif-2631	22	29	convert	convert	VERB
ejif-2631	22	30	into	into	ADP
ejif-2631	22	31	information	information	NOUN
ejif-2631	22	32	that	that	PRON
ejif-2631	22	33	is	be	AUX
ejif-2631	22	34	appropriate	appropriate	ADJ
ejif-2631	22	35	for	for	ADP
ejif-2631	22	36	reporting	report	VERB
ejif-2631	22	37	and	and	CCONJ
ejif-2631	22	38	making	make	VERB
ejif-2631	22	39	the	the	DET
ejif-2631	22	40	findings	finding	NOUN
ejif-2631	22	41	available	available	ADJ
ejif-2631	22	42	to	to	ADP
ejif-2631	22	43	decision	decision	NOUN
ejif-2631	22	44	-	-	PUNCT
ejif-2631	22	45	makers	maker	NOUN
ejif-2631	22	46	.	.	PUNCT
ejif-2631	23	1	the	the	DET
ejif-2631	23	2	result	result	NOUN
ejif-2631	23	3	of	of	ADP
ejif-2631	23	4	this	this	DET
ejif-2631	23	5	systematic	systematic	ADJ
ejif-2631	23	6	process	process	NOUN
ejif-2631	23	7	is	be	AUX
ejif-2631	23	8	the	the	DET
ejif-2631	23	9	presentation	presentation	NOUN
ejif-2631	23	10	of	of	ADP
ejif-2631	23	11	the	the	DET
ejif-2631	23	12	documents	document	NOUN
ejif-2631	23	13	that	that	PRON
ejif-2631	23	14	are	be	AUX
ejif-2631	23	15	called	call	VERB
ejif-2631	23	16	financial	financial	ADJ
ejif-2631	23	17	statements	statement	NOUN
ejif-2631	23	18	in	in	ADP
ejif-2631	23	19	the	the	DET
ejif-2631	23	20	terms	term	NOUN
ejif-2631	23	21	of	of	ADP
ejif-2631	23	22	accounting	accounting	NOUN
ejif-2631	23	23	.	.	PUNCT
ejif-2631	24	1	usually	usually	ADV
ejif-2631	24	2	,	,	PUNCT
ejif-2631	24	3	the	the	DET
ejif-2631	24	4	best	good	ADJ
ejif-2631	24	5	and	and	CCONJ
ejif-2631	24	6	complete	complete	ADJ
ejif-2631	24	7	definition	definition	NOUN
ejif-2631	24	8	of	of	ADP
ejif-2631	24	9	accounting	accounting	NOUN
ejif-2631	24	10	is	be	AUX
ejif-2631	24	11	this	this	DET
ejif-2631	24	12	simple	simple	ADJ
ejif-2631	24	13	statement	statement	NOUN
ejif-2631	24	14	"	"	PUNCT
ejif-2631	24	15	accounting	accounting	NOUN
ejif-2631	24	16	is	be	AUX
ejif-2631	24	17	the	the	DET
ejif-2631	24	18	language	language	NOUN
ejif-2631	24	19	of	of	ADP
ejif-2631	24	20	business	business	NOUN
ejif-2631	24	21	"	"	PUNCT
ejif-2631	24	22	.	.	PUNCT
ejif-2631	25	1	however	however	ADV
ejif-2631	25	2	,	,	PUNCT
ejif-2631	25	3	business	business	NOUN
ejif-2631	25	4	is	be	AUX
ejif-2631	25	5	not	not	PART
ejif-2631	25	6	only	only	ADV
ejif-2631	25	7	its	its	PRON
ejif-2631	25	8	financial	financial	ADJ
ejif-2631	25	9	aspect	aspect	NOUN
ejif-2631	25	10	and	and	CCONJ
ejif-2631	25	11	there	there	PRON
ejif-2631	25	12	are	be	VERB
ejif-2631	25	13	other	other	ADJ
ejif-2631	25	14	nonfinancial	nonfinancial	ADJ
ejif-2631	25	15	aspects	aspect	NOUN
ejif-2631	25	16	but	but	CCONJ
ejif-2631	25	17	a	a	DET
ejif-2631	25	18	proper	proper	ADJ
ejif-2631	25	19	way	way	NOUN
ejif-2631	25	20	to	to	PART
ejif-2631	25	21	realize	realize	VERB
ejif-2631	25	22	accounting	accounting	NOUN
ejif-2631	25	23	definition	definition	NOUN
ejif-2631	25	24	could	could	AUX
ejif-2631	25	25	be	be	AUX
ejif-2631	25	26	to	to	PART
ejif-2631	25	27	call	call	VERB
ejif-2631	25	28	it	it	PRON
ejif-2631	25	29	as	as	ADP
ejif-2631	25	30	"	"	PUNCT
ejif-2631	25	31	the	the	DET
ejif-2631	25	32	international	international	ADJ
ejif-2631	25	33	language	language	NOUN
ejif-2631	25	34	for	for	ADP
ejif-2631	25	35	financial	financial	ADJ
ejif-2631	25	36	decisions	decision	NOUN
ejif-2631	25	37	"	"	PUNCT
ejif-2631	25	38	.	.	PUNCT
ejif-2631	26	1	accounting	accounting	NOUN
ejif-2631	26	2	affects	affect	VERB
ejif-2631	26	3	many	many	ADJ
ejif-2631	26	4	aspects	aspect	NOUN
ejif-2631	26	5	of	of	ADP
ejif-2631	26	6	human	human	ADJ
ejif-2631	26	7	life	life	NOUN
ejif-2631	26	8	.	.	PUNCT
ejif-2631	27	1	certainly	certainly	ADV
ejif-2631	27	2	,	,	PUNCT
ejif-2631	27	3	everyone	everyone	PRON
ejif-2631	27	4	has	have	VERB
ejif-2631	27	5	personal	personal	ADJ
ejif-2631	27	6	financial	financial	ADJ
ejif-2631	27	7	planning	planning	NOUN
ejif-2631	27	8	.	.	PUNCT
ejif-2631	28	1	investments	investment	NOUN
ejif-2631	28	2	and	and	CCONJ
ejif-2631	28	3	taxes	taxis	NOUN
ejif-2631	28	4	are	be	AUX
ejif-2631	28	5	just	just	ADV
ejif-2631	28	6	a	a	DET
ejif-2631	28	7	basic	basic	ADJ
ejif-2631	28	8	element	element	NOUN
ejif-2631	28	9	of	of	ADP
ejif-2631	28	10	life	life	NOUN
ejif-2631	28	11	today	today	NOUN
ejif-2631	28	12	.	.	PUNCT
ejif-2631	29	1	in	in	ADP
ejif-2631	29	2	all	all	PRON
ejif-2631	29	3	of	of	ADP
ejif-2631	29	4	these	these	PRON
ejif-2631	29	5	,	,	PUNCT
ejif-2631	29	6	there	there	PRON
ejif-2631	29	7	is	be	VERB
ejif-2631	29	8	a	a	DET
ejif-2631	29	9	trace	trace	NOUN
ejif-2631	29	10	of	of	ADP
ejif-2631	29	11	accounting	accounting	NOUN
ejif-2631	29	12	.	.	PUNCT
ejif-2631	30	1	accounting	accounting	NOUN
ejif-2631	30	2	knowledge	knowledge	NOUN
ejif-2631	30	3	has	have	AUX
ejif-2631	30	4	helped	help	VERB
ejif-2631	30	5	to	to	PART
ejif-2631	30	6	improve	improve	VERB
ejif-2631	30	7	the	the	DET
ejif-2631	30	8	daily	daily	ADJ
ejif-2631	30	9	lives	life	NOUN
ejif-2631	30	10	of	of	ADP
ejif-2631	30	11	humans	human	NOUN
ejif-2631	30	12	.	.	PUNCT
ejif-2631	31	1	on	on	ADP
ejif-2631	31	2	the	the	DET
ejif-2631	31	3	other	other	ADJ
ejif-2631	31	4	hand	hand	NOUN
ejif-2631	31	5	,	,	PUNCT
ejif-2631	31	6	the	the	DET
ejif-2631	31	7	notion	notion	NOUN
ejif-2631	31	8	that	that	SCONJ
ejif-2631	31	9	accounting	accounting	NOUN
ejif-2631	31	10	is	be	AUX
ejif-2631	31	11	only	only	ADV
ejif-2631	31	12	methods	method	NOUN
ejif-2631	31	13	,	,	PUNCT
ejif-2631	31	14	methodologies	methodology	NOUN
ejif-2631	31	15	,	,	PUNCT
ejif-2631	31	16	numbers	number	NOUN
ejif-2631	31	17	,	,	PUNCT
ejif-2631	31	18	and	and	CCONJ
ejif-2631	31	19	financial	financial	ADJ
ejif-2631	31	20	statements	statement	NOUN
ejif-2631	31	21	is	be	AUX
ejif-2631	31	22	also	also	ADV
ejif-2631	31	23	wrong	wrong	ADJ
ejif-2631	31	24	.	.	PUNCT
ejif-2631	32	1	accounting	accounting	NOUN
ejif-2631	32	2	includes	include	VERB
ejif-2631	32	3	regular	regular	ADJ
ejif-2631	32	4	rules	rule	NOUN
ejif-2631	32	5	and	and	CCONJ
ejif-2631	32	6	precise	precise	ADJ
ejif-2631	32	7	standards	standard	NOUN
ejif-2631	32	8	that	that	PRON
ejif-2631	32	9	preserve	preserve	VERB
ejif-2631	32	10	the	the	DET
ejif-2631	32	11	profession	profession	NOUN
ejif-2631	32	12	’s	’s	PART
ejif-2631	32	13	purpose	purpose	NOUN
ejif-2631	32	14	and	and	CCONJ
ejif-2631	32	15	protect	protect	VERB
ejif-2631	32	16	the	the	DET
ejif-2631	32	17	core	core	NOUN
ejif-2631	32	18	objectives	objective	NOUN
ejif-2631	32	19	.	.	PUNCT
ejif-2631	33	1	however	however	ADV
ejif-2631	33	2	,	,	PUNCT
ejif-2631	33	3	this	this	PRON
ejif-2631	33	4	is	be	AUX
ejif-2631	33	5	also	also	ADV
ejif-2631	33	6	wrong	wrong	ADJ
ejif-2631	33	7	,	,	PUNCT
ejif-2631	33	8	that	that	DET
ejif-2631	33	9	accounting	accounting	NOUN
ejif-2631	33	10	is	be	AUX
ejif-2631	33	11	an	an	DET
ejif-2631	33	12	independent	independent	ADJ
ejif-2631	33	13	island	island	NOUN
ejif-2631	33	14	in	in	ADP
ejif-2631	33	15	the	the	DET
ejif-2631	33	16	sea	sea	NOUN
ejif-2631	33	17	of	of	ADP
ejif-2631	33	18	science	science	NOUN
ejif-2631	33	19	.	.	PUNCT
ejif-2631	34	1	many	many	ADJ
ejif-2631	34	2	internal	internal	ADJ
ejif-2631	34	3	and	and	CCONJ
ejif-2631	34	4	external	external	ADJ
ejif-2631	34	5	factors	factor	NOUN
ejif-2631	34	6	are	be	AUX
ejif-2631	34	7	effective	effective	ADJ
ejif-2631	34	8	in	in	ADP
ejif-2631	34	9	accounting	account	VERB
ejif-2631	34	10	formation	formation	NOUN
ejif-2631	34	11	.	.	PUNCT
ejif-2631	35	1	among	among	ADP
ejif-2631	35	2	the	the	DET
ejif-2631	35	3	many	many	ADJ
ejif-2631	35	4	studies	study	NOUN
ejif-2631	35	5	that	that	PRON
ejif-2631	35	6	have	have	AUX
ejif-2631	35	7	been	be	AUX
ejif-2631	35	8	done	do	VERB
ejif-2631	35	9	in	in	ADP
ejif-2631	35	10	the	the	DET
ejif-2631	35	11	field	field	NOUN
ejif-2631	35	12	of	of	ADP
ejif-2631	35	13	financial	financial	ADJ
ejif-2631	35	14	and	and	CCONJ
ejif-2631	35	15	accounting	accounting	NOUN
ejif-2631	35	16	in	in	ADP
ejif-2631	35	17	different	different	ADJ
ejif-2631	35	18	societies	society	NOUN
ejif-2631	35	19	,	,	PUNCT
ejif-2631	35	20	a	a	DET
ejif-2631	35	21	series	series	NOUN
ejif-2631	35	22	of	of	ADP
ejif-2631	35	23	these	these	DET
ejif-2631	35	24	studies	study	NOUN
ejif-2631	35	25	have	have	AUX
ejif-2631	35	26	provided	provide	VERB
ejif-2631	35	27	frameworks	framework	NOUN
ejif-2631	35	28	and	and	CCONJ
ejif-2631	35	29	models	model	NOUN
ejif-2631	35	30	for	for	ADP
ejif-2631	35	31	studying	study	VERB
ejif-2631	35	32	the	the	DET
ejif-2631	35	33	impact	impact	NOUN
ejif-2631	35	34	of	of	ADP
ejif-2631	35	35	environmental	environmental	ADJ
ejif-2631	35	36	factors	factor	NOUN
ejif-2631	35	37	on	on	ADP
ejif-2631	35	38	accounting	account	VERB
ejif-2631	35	39	.	.	PUNCT
ejif-2631	36	1	the	the	DET
ejif-2631	36	2	results	result	NOUN
ejif-2631	36	3	that	that	PRON
ejif-2631	36	4	are	be	AUX
ejif-2631	36	5	based	base	VERB
ejif-2631	36	6	on	on	ADP
ejif-2631	36	7	two	two	NUM
ejif-2631	36	8	deductive	deductive	ADJ
ejif-2631	36	9	and	and	CCONJ
ejif-2631	36	10	inductive	inductive	ADJ
ejif-2631	36	11	approaches	approach	NOUN
ejif-2631	36	12	approve	approve	VERB
ejif-2631	36	13	that	that	SCONJ
ejif-2631	36	14	accounting	accounting	NOUN
ejif-2631	36	15	development	development	NOUN
ejif-2631	36	16	and	and	CCONJ
ejif-2631	36	17	evolution	evolution	NOUN
ejif-2631	36	18	are	be	AUX
ejif-2631	36	19	affected	affect	VERB
ejif-2631	36	20	by	by	ADP
ejif-2631	36	21	various	various	ADJ
ejif-2631	36	22	environmental	environmental	ADJ
ejif-2631	36	23	factors	factor	NOUN
ejif-2631	36	24	,	,	PUNCT
ejif-2631	36	25	and	and	CCONJ
ejif-2631	36	26	the	the	DET
ejif-2631	36	27	most	most	ADV
ejif-2631	36	28	important	important	ADJ
ejif-2631	36	29	elements	element	NOUN
ejif-2631	36	30	are	be	AUX
ejif-2631	36	31	culture	culture	NOUN
ejif-2631	36	32	and	and	CCONJ
ejif-2631	36	33	beliefs	belief	NOUN
ejif-2631	36	34	.	.	PUNCT
ejif-2631	37	1	therefore	therefore	ADV
ejif-2631	37	2	,	,	PUNCT
ejif-2631	37	3	this	this	PRON
ejif-2631	37	4	is	be	AUX
ejif-2631	37	5	suggested	suggest	VERB
ejif-2631	37	6	that	that	SCONJ
ejif-2631	37	7	in	in	ADP
ejif-2631	37	8	mojtaba	mojtaba	PROPN
ejif-2631	37	9	rezaei	rezaei	PROPN
ejif-2631	37	10	ejif	ejif	PROPN
ejif-2631	37	11	–	–	PUNCT
ejif-2631	37	12	european	european	PROPN
ejif-2631	37	13	journal	journal	PROPN
ejif-2631	37	14	of	of	ADP
ejif-2631	37	15	islamic	islamic	PROPN
ejif-2631	37	16	finance	finance	PROPN
ejif-2631	37	17	no11	no11	PROPN
ejif-2631	37	18	,	,	PUNCT
ejif-2631	37	19	december	december	PROPN
ejif-2631	37	20	(	(	PUNCT
ejif-2631	37	21	2018	2018	NUM
ejif-2631	37	22	)	)	PUNCT
ejif-2631	37	23	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2631	37	24	issn	issn	VERB
ejif-2631	37	25	2421	2421	NUM
ejif-2631	37	26	-	-	SYM
ejif-2631	37	27	2172	2172	NUM
ejif-2631	37	28	2	2	NUM
ejif-2631	37	29	structuring	structuring	NOUN
ejif-2631	37	30	of	of	ADP
ejif-2631	37	31	accounting	accounting	NOUN
ejif-2631	37	32	of	of	ADP
ejif-2631	37	33	each	each	DET
ejif-2631	37	34	country	country	NOUN
ejif-2631	37	35	,	,	PUNCT
ejif-2631	37	36	should	should	AUX
ejif-2631	37	37	be	be	AUX
ejif-2631	37	38	considered	consider	VERB
ejif-2631	37	39	the	the	DET
ejif-2631	37	40	culture	culture	NOUN
ejif-2631	37	41	and	and	CCONJ
ejif-2631	37	42	beliefs	belief	NOUN
ejif-2631	37	43	of	of	ADP
ejif-2631	37	44	that	that	DET
ejif-2631	37	45	country	country	NOUN
ejif-2631	37	46	.	.	PUNCT
ejif-2631	38	1	the	the	DET
ejif-2631	38	2	function	function	NOUN
ejif-2631	38	3	of	of	ADP
ejif-2631	38	4	international	international	ADJ
ejif-2631	38	5	standards	standard	NOUN
ejif-2631	38	6	is	be	AUX
ejif-2631	38	7	formed	form	VERB
ejif-2631	38	8	by	by	ADP
ejif-2631	38	9	angloamerican	angloamerican	ADJ
ejif-2631	38	10	accounting	accounting	NOUN
ejif-2631	38	11	thought	thought	NOUN
ejif-2631	38	12	and	and	CCONJ
ejif-2631	38	13	most	most	ADJ
ejif-2631	38	14	of	of	ADP
ejif-2631	38	15	the	the	DET
ejif-2631	38	16	standards	standard	NOUN
ejif-2631	38	17	are	be	AUX
ejif-2631	38	18	based	base	VERB
ejif-2631	38	19	on	on	ADP
ejif-2631	38	20	the	the	DET
ejif-2631	38	21	western	western	ADJ
ejif-2631	38	22	perspective	perspective	NOUN
ejif-2631	38	23	of	of	ADP
ejif-2631	38	24	accounting	accounting	NOUN
ejif-2631	38	25	.	.	PUNCT
ejif-2631	39	1	but	but	CCONJ
ejif-2631	39	2	over	over	ADP
ejif-2631	39	3	the	the	DET
ejif-2631	39	4	past	past	ADJ
ejif-2631	39	5	30	30	NUM
ejif-2631	39	6	years	year	NOUN
ejif-2631	39	7	,	,	PUNCT
ejif-2631	39	8	a	a	DET
ejif-2631	39	9	social	social	ADJ
ejif-2631	39	10	and	and	CCONJ
ejif-2631	39	11	political	political	ADJ
ejif-2631	39	12	change	change	NOUN
ejif-2631	39	13	and	and	CCONJ
ejif-2631	39	14	complex	complex	ADJ
ejif-2631	39	15	network	network	NOUN
ejif-2631	39	16	of	of	ADP
ejif-2631	39	17	interlinked	interlinked	ADJ
ejif-2631	39	18	economic	economic	ADJ
ejif-2631	39	19	have	have	AUX
ejif-2631	39	20	contributed	contribute	VERB
ejif-2631	39	21	to	to	ADP
ejif-2631	39	22	the	the	DET
ejif-2631	39	23	wealth	wealth	NOUN
ejif-2631	39	24	owned	own	VERB
ejif-2631	39	25	by	by	ADP
ejif-2631	39	26	muslims	muslim	NOUN
ejif-2631	39	27	and	and	CCONJ
ejif-2631	39	28	also	also	ADV
ejif-2631	39	29	to	to	ADP
ejif-2631	39	30	their	their	PRON
ejif-2631	39	31	need	need	NOUN
ejif-2631	39	32	to	to	PART
ejif-2631	39	33	make	make	VERB
ejif-2631	39	34	the	the	DET
ejif-2631	39	35	most	most	ADJ
ejif-2631	39	36	of	of	ADP
ejif-2631	39	37	this	this	DET
ejif-2631	39	38	wealth	wealth	NOUN
ejif-2631	39	39	in	in	ADP
ejif-2631	39	40	accordance	accordance	NOUN
ejif-2631	39	41	with	with	ADP
ejif-2631	39	42	the	the	DET
ejif-2631	39	43	principles	principle	NOUN
ejif-2631	39	44	of	of	ADP
ejif-2631	39	45	islam[1	islam[1	NOUN
ejif-2631	39	46	]	]	X
ejif-2631	39	47	.	.	PUNCT
ejif-2631	40	1	moreover	moreover	ADV
ejif-2631	40	2	,	,	PUNCT
ejif-2631	40	3	this	this	PRON
ejif-2631	40	4	is	be	AUX
ejif-2631	40	5	correct	correct	ADJ
ejif-2631	40	6	that	that	SCONJ
ejif-2631	40	7	the	the	DET
ejif-2631	40	8	existing	exist	VERB
ejif-2631	40	9	standards	standard	NOUN
ejif-2631	40	10	,	,	PUNCT
ejif-2631	40	11	which	which	PRON
ejif-2631	40	12	have	have	AUX
ejif-2631	40	13	been	be	AUX
ejif-2631	40	14	developed	develop	VERB
ejif-2631	40	15	according	accord	VERB
ejif-2631	40	16	to	to	ADP
ejif-2631	40	17	a	a	DET
ejif-2631	40	18	conventional	conventional	ADJ
ejif-2631	40	19	framework	framework	NOUN
ejif-2631	40	20	,	,	PUNCT
ejif-2631	40	21	are	be	AUX
ejif-2631	40	22	insufficient	insufficient	ADJ
ejif-2631	40	23	to	to	PART
ejif-2631	40	24	guide	guide	VERB
ejif-2631	40	25	islamic	islamic	ADJ
ejif-2631	40	26	financial	financial	ADJ
ejif-2631	40	27	organizations	organization	NOUN
ejif-2631	40	28	absolutely	absolutely	ADV
ejif-2631	40	29	.	.	PUNCT
ejif-2631	41	1	islamic	islamic	ADJ
ejif-2631	41	2	finance	finance	PROPN
ejif-2631	41	3	has	have	AUX
ejif-2631	41	4	been	be	AUX
ejif-2631	41	5	experiencing	experience	VERB
ejif-2631	41	6	a	a	DET
ejif-2631	41	7	rapid	rapid	ADJ
ejif-2631	41	8	growth	growth	NOUN
ejif-2631	41	9	in	in	ADP
ejif-2631	41	10	banking	banking	NOUN
ejif-2631	41	11	,	,	PUNCT
ejif-2631	41	12	capital	capital	NOUN
ejif-2631	41	13	markets	market	NOUN
ejif-2631	41	14	,	,	PUNCT
ejif-2631	41	15	insurance	insurance	NOUN
ejif-2631	41	16	,	,	PUNCT
ejif-2631	41	17	and	and	CCONJ
ejif-2631	41	18	asset	asset	NOUN
ejif-2631	41	19	management	management	NOUN
ejif-2631	41	20	.	.	PUNCT
ejif-2631	42	1	iii	iii	X
ejif-2631	42	2	.	.	PUNCT
ejif-2631	43	1	the	the	DET
ejif-2631	43	2	footprint	footprint	NOUN
ejif-2631	43	3	of	of	ADP
ejif-2631	43	4	culture	culture	NOUN
ejif-2631	43	5	in	in	ADP
ejif-2631	43	6	accounting	account	VERB
ejif-2631	43	7	the	the	DET
ejif-2631	43	8	influence	influence	NOUN
ejif-2631	43	9	of	of	ADP
ejif-2631	43	10	culture	culture	NOUN
ejif-2631	43	11	on	on	ADP
ejif-2631	43	12	financial	financial	ADJ
ejif-2631	43	13	accounting	accounting	NOUN
ejif-2631	43	14	has	have	AUX
ejif-2631	43	15	been	be	AUX
ejif-2631	43	16	a	a	DET
ejif-2631	43	17	significant	significant	ADJ
ejif-2631	43	18	issue	issue	NOUN
ejif-2631	43	19	in	in	ADP
ejif-2631	43	20	accounting	accounting	NOUN
ejif-2631	43	21	research	research	NOUN
ejif-2631	43	22	as	as	ADV
ejif-2631	43	23	far	far	ADV
ejif-2631	43	24	as	as	SCONJ
ejif-2631	43	25	the	the	DET
ejif-2631	43	26	importance	importance	NOUN
ejif-2631	43	27	of	of	ADP
ejif-2631	43	28	culture	culture	NOUN
ejif-2631	43	29	on	on	ADP
ejif-2631	43	30	accounting	accounting	NOUN
ejif-2631	43	31	practices	practice	NOUN
ejif-2631	43	32	have	have	AUX
ejif-2631	43	33	been	be	AUX
ejif-2631	43	34	a	a	DET
ejif-2631	43	35	long	long	ADJ
ejif-2631	43	36	debate	debate	NOUN
ejif-2631	43	37	,	,	PUNCT
ejif-2631	43	38	especially	especially	ADV
ejif-2631	43	39	in	in	ADP
ejif-2631	43	40	the	the	DET
ejif-2631	43	41	area	area	NOUN
ejif-2631	43	42	of	of	ADP
ejif-2631	43	43	international	international	ADJ
ejif-2631	43	44	accounting	accounting	NOUN
ejif-2631	43	45	[	[	X
ejif-2631	43	46	2	2	NUM
ejif-2631	43	47	]	]	PUNCT
ejif-2631	43	48	.	.	PUNCT
ejif-2631	44	1	the	the	DET
ejif-2631	44	2	existence	existence	NOUN
ejif-2631	44	3	of	of	ADP
ejif-2631	44	4	different	different	ADJ
ejif-2631	44	5	patterns	pattern	NOUN
ejif-2631	44	6	in	in	ADP
ejif-2631	44	7	accounting	accounting	NOUN
ejif-2631	44	8	systems	system	NOUN
ejif-2631	44	9	is	be	AUX
ejif-2631	44	10	shown	show	VERB
ejif-2631	44	11	in	in	ADP
ejif-2631	44	12	many	many	ADJ
ejif-2631	44	13	attempts	attempt	NOUN
ejif-2631	44	14	.	.	PUNCT
ejif-2631	45	1	environmental	environmental	ADJ
ejif-2631	45	2	factors	factor	NOUN
ejif-2631	45	3	are	be	AUX
ejif-2631	45	4	the	the	DET
ejif-2631	45	5	best	good	ADJ
ejif-2631	45	6	example	example	NOUN
ejif-2631	45	7	in	in	ADP
ejif-2631	45	8	this	this	DET
ejif-2631	45	9	field	field	NOUN
ejif-2631	45	10	that	that	PRON
ejif-2631	45	11	their	their	PRON
ejif-2631	45	12	considerable	considerable	ADJ
ejif-2631	45	13	influence	influence	NOUN
ejif-2631	45	14	over	over	ADP
ejif-2631	45	15	the	the	DET
ejif-2631	45	16	development	development	NOUN
ejif-2631	45	17	of	of	ADP
ejif-2631	45	18	national	national	ADJ
ejif-2631	45	19	systems	system	NOUN
ejif-2631	45	20	is	be	AUX
ejif-2631	45	21	noteworthy	noteworthy	ADJ
ejif-2631	45	22	.	.	PUNCT
ejif-2631	46	1	many	many	ADJ
ejif-2631	46	2	scholars	scholar	NOUN
ejif-2631	46	3	have	have	AUX
ejif-2631	46	4	tried	try	VERB
ejif-2631	46	5	to	to	PART
ejif-2631	46	6	recognize	recognize	VERB
ejif-2631	46	7	and	and	CCONJ
ejif-2631	46	8	found	find	VERB
ejif-2631	46	9	the	the	DET
ejif-2631	46	10	environmental	environmental	ADJ
ejif-2631	46	11	elements	element	NOUN
ejif-2631	46	12	involved	involve	VERB
ejif-2631	46	13	[	[	PUNCT
ejif-2631	46	14	3	3	NUM
ejif-2631	46	15	]	]	PUNCT
ejif-2631	46	16	,	,	PUNCT
ejif-2631	46	17	[	[	X
ejif-2631	46	18	4	4	NUM
ejif-2631	46	19	]	]	PUNCT
ejif-2631	46	20	.	.	PUNCT
ejif-2631	47	1	violet	violet	NOUN
ejif-2631	48	1	[	[	X
ejif-2631	48	2	5	5	X
ejif-2631	48	3	]	]	PUNCT
ejif-2631	48	4	is	be	AUX
ejif-2631	48	5	the	the	DET
ejif-2631	48	6	one	one	NUM
ejif-2631	48	7	of	of	ADP
ejif-2631	48	8	first	first	ADJ
ejif-2631	48	9	researcher	researcher	NOUN
ejif-2631	48	10	who	who	PRON
ejif-2631	48	11	thoroughly	thoroughly	ADV
ejif-2631	48	12	scrutinized	scrutinize	VERB
ejif-2631	48	13	culture	culture	NOUN
ejif-2631	48	14	as	as	ADP
ejif-2631	48	15	an	an	DET
ejif-2631	48	16	effective	effective	ADJ
ejif-2631	48	17	drive	drive	NOUN
ejif-2631	48	18	of	of	ADP
ejif-2631	48	19	variances	variance	NOUN
ejif-2631	48	20	in	in	ADP
ejif-2631	48	21	international	international	ADJ
ejif-2631	48	22	accounting	accounting	NOUN
ejif-2631	48	23	.	.	PUNCT
ejif-2631	49	1	in	in	ADP
ejif-2631	49	2	his	his	PRON
ejif-2631	49	3	review	review	NOUN
ejif-2631	49	4	,	,	PUNCT
ejif-2631	49	5	accounting	accounting	NOUN
ejif-2631	49	6	system	system	NOUN
ejif-2631	49	7	was	be	AUX
ejif-2631	49	8	considered	consider	VERB
ejif-2631	49	9	as	as	ADP
ejif-2631	49	10	a	a	DET
ejif-2631	49	11	social	social	ADJ
ejif-2631	49	12	task	task	NOUN
ejif-2631	49	13	(	(	PUNCT
ejif-2631	49	14	a	a	DET
ejif-2631	49	15	product	product	NOUN
ejif-2631	49	16	of	of	ADP
ejif-2631	49	17	its	its	PRON
ejif-2631	49	18	culture	culture	NOUN
ejif-2631	49	19	)	)	PUNCT
ejif-2631	49	20	that	that	PRON
ejif-2631	49	21	is	be	AUX
ejif-2631	49	22	restricted	restrict	VERB
ejif-2631	49	23	by	by	ADP
ejif-2631	49	24	cultural	cultural	ADJ
ejif-2631	49	25	variables	variable	NOUN
ejif-2631	49	26	because	because	SCONJ
ejif-2631	49	27	cultural	cultural	ADJ
ejif-2631	49	28	belief	belief	NOUN
ejif-2631	49	29	exists	exist	VERB
ejif-2631	49	30	even	even	ADV
ejif-2631	49	31	in	in	ADP
ejif-2631	49	32	the	the	DET
ejif-2631	49	33	most	most	ADV
ejif-2631	49	34	basic	basic	ADJ
ejif-2631	49	35	of	of	ADP
ejif-2631	49	36	societies	society	NOUN
ejif-2631	49	37	.	.	PUNCT
ejif-2631	50	1	however	however	ADV
ejif-2631	50	2	,	,	PUNCT
ejif-2631	50	3	he	he	PRON
ejif-2631	50	4	did	do	AUX
ejif-2631	50	5	not	not	PART
ejif-2631	50	6	categorize	categorize	VERB
ejif-2631	50	7	different	different	ADJ
ejif-2631	50	8	patterns	pattern	NOUN
ejif-2631	50	9	of	of	ADP
ejif-2631	50	10	culture	culture	NOUN
ejif-2631	50	11	-	-	PUNCT
ejif-2631	50	12	specific	specific	ADJ
ejif-2631	50	13	causes	cause	NOUN
ejif-2631	50	14	that	that	PRON
ejif-2631	50	15	allow	allow	VERB
ejif-2631	50	16	a	a	DET
ejif-2631	50	17	better	well	ADJ
ejif-2631	50	18	realizing	realizing	NOUN
ejif-2631	50	19	of	of	ADP
ejif-2631	50	20	the	the	DET
ejif-2631	50	21	influence	influence	NOUN
ejif-2631	50	22	of	of	ADP
ejif-2631	50	23	environmental	environmental	ADJ
ejif-2631	50	24	factors	factor	NOUN
ejif-2631	50	25	on	on	ADP
ejif-2631	50	26	accounting	accounting	NOUN
ejif-2631	50	27	development	development	NOUN
ejif-2631	50	28	.	.	PUNCT
ejif-2631	51	1	gray	gray	ADJ
ejif-2631	51	2	[	[	X
ejif-2631	51	3	6	6	NUM
ejif-2631	51	4	]	]	PUNCT
ejif-2631	51	5	promoted	promote	VERB
ejif-2631	51	6	the	the	DET
ejif-2631	51	7	viewpoint	viewpoint	NOUN
ejif-2631	51	8	that	that	SCONJ
ejif-2631	51	9	culture	culture	NOUN
ejif-2631	51	10	might	might	AUX
ejif-2631	51	11	have	have	AUX
ejif-2631	51	12	influence	influence	NOUN
ejif-2631	51	13	on	on	ADP
ejif-2631	51	14	accounting	accounting	NOUN
ejif-2631	51	15	practices	practice	NOUN
ejif-2631	51	16	.	.	PUNCT
ejif-2631	52	1	he	he	PRON
ejif-2631	52	2	used	use	VERB
ejif-2631	52	3	the	the	DET
ejif-2631	52	4	societal	societal	ADJ
ejif-2631	52	5	values	value	NOUN
ejif-2631	52	6	dimensions	dimension	NOUN
ejif-2631	52	7	of	of	ADP
ejif-2631	52	8	hofstede	hofstede	NOUN
ejif-2631	52	9	[	[	X
ejif-2631	52	10	7	7	NUM
ejif-2631	52	11	]	]	PUNCT
ejif-2631	52	12	as	as	ADP
ejif-2631	52	13	cultural	cultural	ADJ
ejif-2631	52	14	elements	element	NOUN
ejif-2631	52	15	that	that	PRON
ejif-2631	52	16	are	be	AUX
ejif-2631	52	17	effective	effective	ADJ
ejif-2631	52	18	in	in	ADP
ejif-2631	52	19	accounting	accounting	NOUN
ejif-2631	52	20	practices	practice	NOUN
ejif-2631	52	21	based	base	VERB
ejif-2631	52	22	on	on	ADP
ejif-2631	52	23	the	the	DET
ejif-2631	52	24	accounting	accounting	NOUN
ejif-2631	52	25	values	value	NOUN
ejif-2631	52	26	and	and	CCONJ
ejif-2631	52	27	to	to	PART
ejif-2631	52	28	test	test	VERB
ejif-2631	52	29	this	this	DET
ejif-2631	52	30	idea	idea	NOUN
ejif-2631	52	31	he	he	PRON
ejif-2631	52	32	examined	examine	VERB
ejif-2631	52	33	specific	specific	ADJ
ejif-2631	52	34	hypothesis	hypothesis	NOUN
ejif-2631	52	35	about	about	ADP
ejif-2631	52	36	this	this	DET
ejif-2631	52	37	relationship	relationship	NOUN
ejif-2631	52	38	[	[	X
ejif-2631	52	39	8	8	NUM
ejif-2631	52	40	]	]	PUNCT
ejif-2631	52	41	.	.	PUNCT
ejif-2631	53	1	the	the	DET
ejif-2631	53	2	viewpoint	viewpoint	NOUN
ejif-2631	53	3	accepted	accept	VERB
ejif-2631	53	4	by	by	ADP
ejif-2631	53	5	some	some	DET
ejif-2631	53	6	researchers	researcher	NOUN
ejif-2631	53	7	about	about	ADP
ejif-2631	53	8	accounting	accounting	NOUN
ejif-2631	53	9	practices	practice	NOUN
ejif-2631	53	10	is	be	AUX
ejif-2631	53	11	that	that	SCONJ
ejif-2631	53	12	the	the	DET
ejif-2631	53	13	specific	specific	ADJ
ejif-2631	53	14	needs	need	NOUN
ejif-2631	53	15	of	of	ADP
ejif-2631	53	16	each	each	DET
ejif-2631	53	17	country	country	NOUN
ejif-2631	53	18	are	be	AUX
ejif-2631	53	19	the	the	DET
ejif-2631	53	20	main	main	ADJ
ejif-2631	53	21	reason	reason	NOUN
ejif-2631	53	22	for	for	ADP
ejif-2631	53	23	the	the	DET
ejif-2631	53	24	type	type	NOUN
ejif-2631	53	25	of	of	ADP
ejif-2631	53	26	accounting	accounting	NOUN
ejif-2631	53	27	in	in	ADP
ejif-2631	53	28	that	that	DET
ejif-2631	53	29	particular	particular	ADJ
ejif-2631	53	30	society	society	NOUN
ejif-2631	54	1	[	[	X
ejif-2631	54	2	9	9	NUM
ejif-2631	54	3	]	]	PUNCT
ejif-2631	54	4	.	.	PUNCT
ejif-2631	55	1	cohen	cohen	PROPN
ejif-2631	55	2	,	,	PUNCT
ejif-2631	55	3	pant	pant	PROPN
ejif-2631	55	4	&	&	CCONJ
ejif-2631	55	5	sharp	sharp	ADJ
ejif-2631	55	6	[	[	X
ejif-2631	55	7	10	10	NUM
ejif-2631	55	8	]	]	PUNCT
ejif-2631	55	9	argue	argue	VERB
ejif-2631	55	10	that	that	SCONJ
ejif-2631	55	11	the	the	DET
ejif-2631	55	12	management	management	NOUN
ejif-2631	55	13	and	and	CCONJ
ejif-2631	55	14	accounting	accounting	NOUN
ejif-2631	55	15	of	of	ADP
ejif-2631	55	16	each	each	DET
ejif-2631	55	17	country	country	NOUN
ejif-2631	55	18	is	be	AUX
ejif-2631	55	19	a	a	DET
ejif-2631	55	20	result	result	NOUN
ejif-2631	55	21	of	of	ADP
ejif-2631	55	22	the	the	DET
ejif-2631	55	23	feedback	feedback	NOUN
ejif-2631	55	24	of	of	ADP
ejif-2631	55	25	the	the	DET
ejif-2631	55	26	cultural	cultural	ADJ
ejif-2631	55	27	needs	need	NOUN
ejif-2631	55	28	of	of	ADP
ejif-2631	55	29	the	the	DET
ejif-2631	55	30	country	country	NOUN
ejif-2631	55	31	,	,	PUNCT
ejif-2631	55	32	thus	thus	ADV
ejif-2631	55	33	changing	change	VERB
ejif-2631	55	34	requirements	requirement	NOUN
ejif-2631	55	35	will	will	AUX
ejif-2631	55	36	change	change	VERB
ejif-2631	55	37	accounting	accounting	NOUN
ejif-2631	55	38	practices	practice	NOUN
ejif-2631	55	39	as	as	ADV
ejif-2631	55	40	well	well	ADV
ejif-2631	55	41	.	.	PUNCT
ejif-2631	56	1	the	the	DET
ejif-2631	56	2	effects	effect	NOUN
ejif-2631	56	3	of	of	ADP
ejif-2631	56	4	environmental	environmental	ADJ
ejif-2631	56	5	factors	factor	NOUN
ejif-2631	56	6	on	on	ADP
ejif-2631	56	7	accounting	accounting	NOUN
ejif-2631	56	8	systems	system	NOUN
ejif-2631	56	9	in	in	ADP
ejif-2631	56	10	different	different	ADJ
ejif-2631	56	11	countries	country	NOUN
ejif-2631	56	12	is	be	AUX
ejif-2631	56	13	such	such	ADJ
ejif-2631	56	14	that	that	SCONJ
ejif-2631	56	15	sometimes	sometimes	ADV
ejif-2631	56	16	the	the	DET
ejif-2631	56	17	usual	usual	ADJ
ejif-2631	56	18	accounting	accounting	NOUN
ejif-2631	56	19	practice	practice	NOUN
ejif-2631	56	20	in	in	ADP
ejif-2631	56	21	one	one	NUM
ejif-2631	56	22	country	country	NOUN
ejif-2631	56	23	in	in	ADP
ejif-2631	56	24	another	another	DET
ejif-2631	56	25	country	country	NOUN
ejif-2631	56	26	is	be	AUX
ejif-2631	56	27	illegal	illegal	ADJ
ejif-2631	56	28	.	.	PUNCT
ejif-2631	57	1	for	for	ADP
ejif-2631	57	2	example	example	NOUN
ejif-2631	57	3	,	,	PUNCT
ejif-2631	57	4	one	one	NUM
ejif-2631	57	5	of	of	ADP
ejif-2631	57	6	the	the	DET
ejif-2631	57	7	most	most	ADV
ejif-2631	57	8	striking	striking	ADJ
ejif-2631	57	9	differences	difference	NOUN
ejif-2631	57	10	can	can	AUX
ejif-2631	57	11	be	be	AUX
ejif-2631	57	12	found	find	VERB
ejif-2631	57	13	in	in	ADP
ejif-2631	57	14	china	china	PROPN
ejif-2631	57	15	.	.	PUNCT
ejif-2631	58	1	socialist	socialist	ADJ
ejif-2631	58	2	principles	principle	NOUN
ejif-2631	58	3	and	and	CCONJ
ejif-2631	58	4	the	the	DET
ejif-2631	58	5	influential	influential	ADJ
ejif-2631	58	6	role	role	NOUN
ejif-2631	58	7	of	of	ADP
ejif-2631	58	8	government	government	NOUN
ejif-2631	58	9	have	have	AUX
ejif-2631	58	10	made	make	VERB
ejif-2631	58	11	accounting	accounting	NOUN
ejif-2631	58	12	practices	practice	NOUN
ejif-2631	58	13	in	in	ADP
ejif-2631	58	14	china	china	PROPN
ejif-2631	58	15	different	different	ADJ
ejif-2631	58	16	from	from	ADP
ejif-2631	58	17	what	what	PRON
ejif-2631	58	18	is	be	AUX
ejif-2631	58	19	seen	see	VERB
ejif-2631	58	20	in	in	ADP
ejif-2631	58	21	western	western	ADJ
ejif-2631	58	22	accounting	accounting	NOUN
ejif-2631	58	23	.	.	PUNCT
ejif-2631	59	1	control	control	NOUN
ejif-2631	59	2	over	over	ADP
ejif-2631	59	3	society	society	NOUN
ejif-2631	59	4	in	in	ADP
ejif-2631	59	5	china	china	PROPN
ejif-2631	59	6	is	be	AUX
ejif-2631	59	7	very	very	ADV
ejif-2631	59	8	strong	strong	ADJ
ejif-2631	59	9	,	,	PUNCT
ejif-2631	59	10	and	and	CCONJ
ejif-2631	59	11	this	this	DET
ejif-2631	59	12	control	control	NOUN
ejif-2631	59	13	includes	include	VERB
ejif-2631	59	14	accounting	accounting	NOUN
ejif-2631	59	15	and	and	CCONJ
ejif-2631	59	16	the	the	DET
ejif-2631	59	17	way	way	NOUN
ejif-2631	59	18	it	it	PRON
ejif-2631	59	19	is	be	AUX
ejif-2631	59	20	applied	apply	VERB
ejif-2631	59	21	.	.	PUNCT
ejif-2631	60	1	therefore	therefore	ADV
ejif-2631	60	2	,	,	PUNCT
ejif-2631	60	3	based	base	VERB
ejif-2631	60	4	on	on	ADP
ejif-2631	60	5	the	the	DET
ejif-2631	60	6	type	type	NOUN
ejif-2631	60	7	of	of	ADP
ejif-2631	60	8	needs	need	NOUN
ejif-2631	60	9	and	and	CCONJ
ejif-2631	60	10	demands	demand	NOUN
ejif-2631	60	11	that	that	SCONJ
ejif-2631	60	12	the	the	DET
ejif-2631	60	13	government	government	NOUN
ejif-2631	60	14	has	have	VERB
ejif-2631	60	15	,	,	PUNCT
ejif-2631	60	16	and	and	CCONJ
ejif-2631	60	17	not	not	PART
ejif-2631	60	18	based	base	VERB
ejif-2631	60	19	on	on	ADP
ejif-2631	60	20	the	the	DET
ejif-2631	60	21	need	need	NOUN
ejif-2631	60	22	for	for	SCONJ
ejif-2631	60	23	investors	investor	NOUN
ejif-2631	60	24	to	to	PART
ejif-2631	60	25	make	make	VERB
ejif-2631	60	26	decisions	decision	NOUN
ejif-2631	60	27	,	,	PUNCT
ejif-2631	60	28	financial	financial	ADJ
ejif-2631	60	29	statements	statement	NOUN
ejif-2631	60	30	are	be	AUX
ejif-2631	60	31	prepared	prepare	VERB
ejif-2631	60	32	.	.	PUNCT
ejif-2631	61	1	the	the	DET
ejif-2631	61	2	government	government	NOUN
ejif-2631	61	3	also	also	ADV
ejif-2631	61	4	owns	own	VERB
ejif-2631	61	5	many	many	ADJ
ejif-2631	61	6	companies	company	NOUN
ejif-2631	61	7	directly	directly	ADV
ejif-2631	61	8	or	or	CCONJ
ejif-2631	61	9	indirectly	indirectly	ADV
ejif-2631	61	10	,	,	PUNCT
ejif-2631	61	11	which	which	PRON
ejif-2631	61	12	it	it	PRON
ejif-2631	61	13	is	be	AUX
ejif-2631	61	14	another	another	DET
ejif-2631	61	15	reason	reason	NOUN
ejif-2631	61	16	for	for	ADP
ejif-2631	61	17	the	the	DET
ejif-2631	61	18	difference	difference	NOUN
ejif-2631	61	19	in	in	ADP
ejif-2631	61	20	how	how	SCONJ
ejif-2631	61	21	the	the	DET
ejif-2631	61	22	financial	financial	ADJ
ejif-2631	61	23	statements	statement	NOUN
ejif-2631	61	24	are	be	AUX
ejif-2631	61	25	prepared	prepare	VERB
ejif-2631	61	26	.	.	PUNCT
ejif-2631	62	1	to	to	PART
ejif-2631	62	2	adapt	adapt	VERB
ejif-2631	62	3	environmental	environmental	ADJ
ejif-2631	62	4	conditions	condition	NOUN
ejif-2631	62	5	,	,	PUNCT
ejif-2631	62	6	the	the	DET
ejif-2631	62	7	training	training	NOUN
ejif-2631	62	8	of	of	ADP
ejif-2631	62	9	managers	manager	NOUN
ejif-2631	62	10	based	base	VERB
ejif-2631	62	11	on	on	ADP
ejif-2631	62	12	the	the	DET
ejif-2631	62	13	culture	culture	NOUN
ejif-2631	62	14	in	in	ADP
ejif-2631	62	15	china	china	PROPN
ejif-2631	62	16	and	and	CCONJ
ejif-2631	62	17	its	its	PRON
ejif-2631	62	18	effects	effect	NOUN
ejif-2631	62	19	on	on	ADP
ejif-2631	62	20	performance	performance	NOUN
ejif-2631	62	21	is	be	AUX
ejif-2631	62	22	vital	vital	ADJ
ejif-2631	62	23	for	for	ADP
ejif-2631	62	24	foreign	foreign	ADJ
ejif-2631	62	25	companies	company	NOUN
ejif-2631	62	26	who	who	PRON
ejif-2631	62	27	want	want	VERB
ejif-2631	62	28	to	to	PART
ejif-2631	62	29	have	have	VERB
ejif-2631	62	30	a	a	DET
ejif-2631	62	31	branch	branch	NOUN
ejif-2631	62	32	in	in	ADP
ejif-2631	62	33	china	china	PROPN
ejif-2631	63	1	[	[	X
ejif-2631	63	2	11	11	NUM
ejif-2631	63	3	]	]	PUNCT
ejif-2631	63	4	.	.	PUNCT
ejif-2631	64	1	another	another	DET
ejif-2631	64	2	example	example	NOUN
ejif-2631	64	3	about	about	ADP
ejif-2631	64	4	the	the	DET
ejif-2631	64	5	role	role	NOUN
ejif-2631	64	6	of	of	ADP
ejif-2631	64	7	environment	environment	NOUN
ejif-2631	64	8	and	and	CCONJ
ejif-2631	64	9	culture	culture	NOUN
ejif-2631	64	10	on	on	ADP
ejif-2631	64	11	accounting	accounting	NOUN
ejif-2631	64	12	is	be	AUX
ejif-2631	64	13	germany	germany	PROPN
ejif-2631	64	14	.	.	PUNCT
ejif-2631	65	1	flexibility	flexibility	NOUN
ejif-2631	65	2	in	in	ADP
ejif-2631	65	3	the	the	DET
ejif-2631	65	4	germans	german	NOUN
ejif-2631	65	5	is	be	AUX
ejif-2631	65	6	less	less	ADJ
ejif-2631	65	7	than	than	ADP
ejif-2631	65	8	to	to	ADP
ejif-2631	65	9	what	what	PRON
ejif-2631	65	10	is	be	AUX
ejif-2631	65	11	seen	see	VERB
ejif-2631	65	12	in	in	ADP
ejif-2631	65	13	americans	americans	PROPN
ejif-2631	65	14	.	.	PUNCT
ejif-2631	66	1	this	this	DET
ejif-2631	66	2	inflexibility	inflexibility	NOUN
ejif-2631	66	3	has	have	AUX
ejif-2631	66	4	made	make	VERB
ejif-2631	66	5	the	the	DET
ejif-2631	66	6	accounting	accounting	NOUN
ejif-2631	66	7	and	and	CCONJ
ejif-2631	66	8	management	management	NOUN
ejif-2631	66	9	system	system	NOUN
ejif-2631	66	10	in	in	ADP
ejif-2631	66	11	germany	germany	PROPN
ejif-2631	66	12	as	as	ADP
ejif-2631	66	13	highly	highly	ADV
ejif-2631	66	14	structured	structured	ADJ
ejif-2631	66	15	and	and	CCONJ
ejif-2631	66	16	rigorous	rigorous	ADJ
ejif-2631	66	17	.	.	PUNCT
ejif-2631	67	1	the	the	DET
ejif-2631	67	2	result	result	NOUN
ejif-2631	67	3	of	of	ADP
ejif-2631	67	4	this	this	DET
ejif-2631	67	5	system	system	NOUN
ejif-2631	67	6	is	be	AUX
ejif-2631	67	7	the	the	DET
ejif-2631	67	8	adoption	adoption	NOUN
ejif-2631	67	9	of	of	ADP
ejif-2631	67	10	long	long	ADJ
ejif-2631	67	11	-	-	PUNCT
ejif-2631	67	12	term	term	NOUN
ejif-2631	67	13	policies	policy	NOUN
ejif-2631	67	14	for	for	ADP
ejif-2631	67	15	the	the	DET
ejif-2631	67	16	organization	organization	NOUN
ejif-2631	67	17	and	and	CCONJ
ejif-2631	67	18	the	the	DET
ejif-2631	67	19	predictability	predictability	NOUN
ejif-2631	67	20	of	of	ADP
ejif-2631	67	21	future	future	ADJ
ejif-2631	67	22	performance	performance	NOUN
ejif-2631	67	23	.	.	PUNCT
ejif-2631	68	1	the	the	DET
ejif-2631	68	2	other	other	ADJ
ejif-2631	68	3	thing	thing	NOUN
ejif-2631	68	4	about	about	ADP
ejif-2631	68	5	the	the	DET
ejif-2631	68	6	germans	germans	PROPN
ejif-2631	68	7	is	be	AUX
ejif-2631	68	8	their	their	PRON
ejif-2631	68	9	precise	precise	ADJ
ejif-2631	68	10	monitoring	monitoring	NOUN
ejif-2631	68	11	.	.	PUNCT
ejif-2631	69	1	in	in	ADP
ejif-2631	69	2	the	the	DET
ejif-2631	69	3	united	united	PROPN
ejif-2631	69	4	states	states	PROPN
ejif-2631	69	5	,	,	PUNCT
ejif-2631	69	6	unlike	unlike	ADP
ejif-2631	69	7	germany	germany	PROPN
ejif-2631	69	8	,	,	PUNCT
ejif-2631	69	9	having	have	VERB
ejif-2631	69	10	a	a	DET
ejif-2631	69	11	high	high	ADJ
ejif-2631	69	12	degree	degree	NOUN
ejif-2631	69	13	of	of	ADP
ejif-2631	69	14	flexibility	flexibility	NOUN
ejif-2631	69	15	has	have	AUX
ejif-2631	69	16	caused	cause	VERB
ejif-2631	69	17	the	the	DET
ejif-2631	69	18	accounting	accounting	NOUN
ejif-2631	69	19	system	system	NOUN
ejif-2631	69	20	to	to	PART
ejif-2631	69	21	be	be	AUX
ejif-2631	69	22	varied	varied	ADJ
ejif-2631	69	23	from	from	ADP
ejif-2631	69	24	a	a	DET
ejif-2631	69	25	company	company	NOUN
ejif-2631	69	26	to	to	ADP
ejif-2631	69	27	another	another	PRON
ejif-2631	69	28	and	and	CCONJ
ejif-2631	69	29	also	also	ADV
ejif-2631	69	30	being	be	AUX
ejif-2631	69	31	more	more	ADV
ejif-2631	69	32	adaptable	adaptable	ADJ
ejif-2631	69	33	to	to	ADP
ejif-2631	69	34	changes	change	NOUN
ejif-2631	69	35	made	make	VERB
ejif-2631	69	36	in	in	ADP
ejif-2631	69	37	the	the	DET
ejif-2631	69	38	business	business	NOUN
ejif-2631	70	1	[	[	X
ejif-2631	70	2	12	12	NUM
ejif-2631	70	3	]	]	PUNCT
ejif-2631	70	4	.	.	PUNCT
ejif-2631	71	1	iv	iv	X
ejif-2631	71	2	.	.	PUNCT
ejif-2631	71	3	conceptual	conceptual	ADJ
ejif-2631	71	4	framework	framework	NOUN
ejif-2631	71	5	of	of	ADP
ejif-2631	71	6	islamic	islamic	ADJ
ejif-2631	71	7	accounting	accounting	PROPN
ejif-2631	71	8	new	new	ADJ
ejif-2631	71	9	accounting	accounting	NOUN
ejif-2631	71	10	issues	issue	NOUN
ejif-2631	71	11	about	about	ADP
ejif-2631	71	12	the	the	DET
ejif-2631	71	13	impacts	impact	NOUN
ejif-2631	71	14	of	of	ADP
ejif-2631	71	15	religion	religion	NOUN
ejif-2631	71	16	raised	raise	VERB
ejif-2631	71	17	in	in	ADP
ejif-2631	71	18	the	the	DET
ejif-2631	71	19	1970s	1970	NOUN
ejif-2631	71	20	by	by	ADP
ejif-2631	71	21	the	the	DET
ejif-2631	71	22	combination	combination	NOUN
ejif-2631	71	23	of	of	ADP
ejif-2631	71	24	religious	religious	ADJ
ejif-2631	71	25	principles	principle	NOUN
ejif-2631	71	26	with	with	ADP
ejif-2631	71	27	economic	economic	ADJ
ejif-2631	71	28	activities	activity	NOUN
ejif-2631	71	29	initiated	initiate	VERB
ejif-2631	71	30	by	by	ADP
ejif-2631	71	31	islamic	islamic	ADJ
ejif-2631	71	32	banking	banking	NOUN
ejif-2631	71	33	.	.	PUNCT
ejif-2631	72	1	at	at	ADP
ejif-2631	72	2	first	first	ADV
ejif-2631	72	3	and	and	CCONJ
ejif-2631	72	4	in	in	ADP
ejif-2631	72	5	the	the	DET
ejif-2631	72	6	absence	absence	NOUN
ejif-2631	72	7	of	of	ADP
ejif-2631	72	8	authoritative	authoritative	ADJ
ejif-2631	72	9	guidance	guidance	NOUN
ejif-2631	72	10	,	,	PUNCT
ejif-2631	72	11	islamic	islamic	ADJ
ejif-2631	72	12	banks	bank	NOUN
ejif-2631	72	13	(	(	PUNCT
ejif-2631	72	14	as	as	ADP
ejif-2631	72	15	the	the	DET
ejif-2631	72	16	first	first	ADJ
ejif-2631	72	17	islamic	islamic	ADJ
ejif-2631	72	18	institution	institution	NOUN
ejif-2631	72	19	)	)	PUNCT
ejif-2631	72	20	had	have	VERB
ejif-2631	72	21	to	to	PART
ejif-2631	72	22	develop	develop	VERB
ejif-2631	72	23	their	their	PRON
ejif-2631	72	24	own	own	ADJ
ejif-2631	72	25	accounting	accounting	NOUN
ejif-2631	72	26	policies	policy	NOUN
ejif-2631	72	27	.these	.these	PRON
ejif-2631	72	28	policies	policy	NOUN
ejif-2631	72	29	were	be	AUX
ejif-2631	72	30	to	to	ADP
ejif-2631	72	31	some	some	DET
ejif-2631	72	32	extent	extent	NOUN
ejif-2631	72	33	different	different	ADJ
ejif-2631	72	34	with	with	ADP
ejif-2631	72	35	western	western	ADJ
ejif-2631	72	36	approach	approach	NOUN
ejif-2631	72	37	.	.	PUNCT
ejif-2631	73	1	financial	financial	ADJ
ejif-2631	73	2	statements	statement	NOUN
ejif-2631	73	3	of	of	ADP
ejif-2631	73	4	islamic	islamic	ADJ
ejif-2631	73	5	banks	bank	NOUN
ejif-2631	73	6	reflect	reflect	VERB
ejif-2631	73	7	different	different	ADJ
ejif-2631	73	8	revenue	revenue	NOUN
ejif-2631	73	9	recognition	recognition	NOUN
ejif-2631	73	10	methods	method	NOUN
ejif-2631	73	11	and	and	CCONJ
ejif-2631	73	12	different	different	ADJ
ejif-2631	73	13	classification	classification	NOUN
ejif-2631	73	14	and	and	CCONJ
ejif-2631	73	15	disclosure	disclosure	NOUN
ejif-2631	73	16	practices	practice	NOUN
ejif-2631	73	17	[	[	X
ejif-2631	73	18	13	13	NUM
ejif-2631	73	19	]	]	PUNCT
ejif-2631	73	20	.	.	PUNCT
ejif-2631	74	1	with	with	ADP
ejif-2631	74	2	the	the	DET
ejif-2631	74	3	boom	boom	NOUN
ejif-2631	74	4	of	of	ADP
ejif-2631	74	5	the	the	DET
ejif-2631	74	6	economy	economy	NOUN
ejif-2631	74	7	in	in	ADP
ejif-2631	74	8	the	the	DET
ejif-2631	74	9	middle	middle	NOUN
ejif-2631	74	10	of	of	ADP
ejif-2631	74	11	the	the	DET
ejif-2631	74	12	twentieth	twentieth	ADJ
ejif-2631	74	13	century	century	NOUN
ejif-2631	74	14	,	,	PUNCT
ejif-2631	74	15	the	the	DET
ejif-2631	74	16	implications	implication	NOUN
ejif-2631	74	17	of	of	ADP
ejif-2631	74	18	sharia	sharia	PROPN
ejif-2631	74	19	compliance	compliance	NOUN
ejif-2631	74	20	with	with	ADP
ejif-2631	74	21	accounting	accounting	NOUN
ejif-2631	74	22	and	and	CCONJ
ejif-2631	74	23	auditing	auditing	NOUN
ejif-2631	74	24	of	of	ADP
ejif-2631	74	25	islamic	islamic	ADJ
ejif-2631	74	26	financial	financial	ADJ
ejif-2631	74	27	institutions	institution	NOUN
ejif-2631	74	28	received	receive	VERB
ejif-2631	74	29	greater	great	ADJ
ejif-2631	74	30	attention	attention	NOUN
ejif-2631	74	31	and	and	CCONJ
ejif-2631	74	32	became	become	VERB
ejif-2631	74	33	more	more	ADV
ejif-2631	74	34	important	important	ADJ
ejif-2631	74	35	.	.	PUNCT
ejif-2631	75	1	the	the	DET
ejif-2631	75	2	sharia	sharia	PROPN
ejif-2631	75	3	is	be	AUX
ejif-2631	75	4	an	an	DET
ejif-2631	75	5	arabic	arabic	ADJ
ejif-2631	75	6	word	word	NOUN
ejif-2631	75	7	that	that	PRON
ejif-2631	75	8	literally	literally	ADV
ejif-2631	75	9	means	mean	VERB
ejif-2631	75	10	“	"	PUNCT
ejif-2631	75	11	the	the	DET
ejif-2631	75	12	way	way	NOUN
ejif-2631	75	13	”	"	PUNCT
ejif-2631	75	14	or	or	CCONJ
ejif-2631	75	15	“	"	PUNCT
ejif-2631	75	16	the	the	DET
ejif-2631	75	17	path	path	NOUN
ejif-2631	75	18	to	to	ADP
ejif-2631	75	19	the	the	DET
ejif-2631	75	20	water	water	NOUN
ejif-2631	75	21	source	source	NOUN
ejif-2631	75	22	”	"	PUNCT
ejif-2631	75	23	.	.	PUNCT
ejif-2631	76	1	in	in	ADP
ejif-2631	76	2	islam	islam	PROPN
ejif-2631	76	3	,	,	PUNCT
ejif-2631	76	4	achieving	achieve	VERB
ejif-2631	76	5	prosperity	prosperity	NOUN
ejif-2631	76	6	is	be	AUX
ejif-2631	76	7	the	the	DET
ejif-2631	76	8	ultimate	ultimate	ADJ
ejif-2631	76	9	goal	goal	NOUN
ejif-2631	76	10	and	and	CCONJ
ejif-2631	76	11	it	it	PRON
ejif-2631	76	12	has	have	AUX
ejif-2631	76	13	been	be	AUX
ejif-2631	76	14	interpreted	interpret	VERB
ejif-2631	76	15	as	as	ADP
ejif-2631	76	16	al	al	PROPN
ejif-2631	76	17	-	-	PUNCT
ejif-2631	76	18	falah	falah	PROPN
ejif-2631	76	19	happiness	happiness	NOUN
ejif-2631	76	20	in	in	ADP
ejif-2631	76	21	this	this	DET
ejif-2631	76	22	world	world	NOUN
ejif-2631	76	23	and	and	CCONJ
ejif-2631	76	24	in	in	ADP
ejif-2631	76	25	the	the	DET
ejif-2631	76	26	hereafterin	hereafterin	NOUN
ejif-2631	76	27	the	the	DET
ejif-2631	76	28	context	context	NOUN
ejif-2631	76	29	of	of	ADP
ejif-2631	76	30	islam	islam	PROPN
ejif-2631	76	31	.	.	PUNCT
ejif-2631	77	1	to	to	PART
ejif-2631	77	2	achieve	achieve	VERB
ejif-2631	77	3	this	this	DET
ejif-2631	77	4	goal	goal	NOUN
ejif-2631	77	5	,	,	PUNCT
ejif-2631	77	6	a	a	DET
ejif-2631	77	7	path	path	NOUN
ejif-2631	77	8	has	have	AUX
ejif-2631	77	9	been	be	AUX
ejif-2631	77	10	identified	identify	VERB
ejif-2631	77	11	,	,	PUNCT
ejif-2631	77	12	which	which	PRON
ejif-2631	77	13	is	be	AUX
ejif-2631	77	14	called	call	VERB
ejif-2631	77	15	the	the	DET
ejif-2631	77	16	sharia	sharia	PROPN
ejif-2631	77	17	.	.	PUNCT
ejif-2631	78	1	whit	whit	PROPN
ejif-2631	78	2	the	the	DET
ejif-2631	78	3	passage	passage	NOUN
ejif-2631	78	4	of	of	ADP
ejif-2631	78	5	time	time	NOUN
ejif-2631	78	6	,	,	PUNCT
ejif-2631	78	7	it	it	PRON
ejif-2631	78	8	seemed	seem	VERB
ejif-2631	78	9	vital	vital	ADJ
ejif-2631	78	10	to	to	PART
ejif-2631	78	11	develop	develop	VERB
ejif-2631	78	12	the	the	DET
ejif-2631	78	13	conceptual	conceptual	ADJ
ejif-2631	78	14	framework	framework	NOUN
ejif-2631	78	15	to	to	PART
ejif-2631	78	16	guide	guide	VERB
ejif-2631	78	17	users	user	NOUN
ejif-2631	78	18	in	in	ADP
ejif-2631	78	19	their	their	PRON
ejif-2631	78	20	decision	decision	NOUN
ejif-2631	78	21	-	-	PUNCT
ejif-2631	78	22	making	making	NOUN
ejif-2631	78	23	.	.	PUNCT
ejif-2631	79	1	the	the	DET
ejif-2631	79	2	role	role	NOUN
ejif-2631	79	3	and	and	CCONJ
ejif-2631	79	4	position	position	NOUN
ejif-2631	79	5	of	of	ADP
ejif-2631	79	6	sharia	sharia	PROPN
ejif-2631	79	7	in	in	ADP
ejif-2631	79	8	the	the	DET
ejif-2631	79	9	development	development	NOUN
ejif-2631	79	10	and	and	CCONJ
ejif-2631	79	11	growth	growth	NOUN
ejif-2631	79	12	of	of	ADP
ejif-2631	79	13	accounting	accounting	NOUN
ejif-2631	79	14	can	can	AUX
ejif-2631	79	15	be	be	AUX
ejif-2631	79	16	reviewed	review	VERB
ejif-2631	79	17	by	by	ADP
ejif-2631	79	18	analyzing	analyze	VERB
ejif-2631	79	19	the	the	DET
ejif-2631	79	20	researches	research	NOUN
ejif-2631	79	21	made	make	VERB
ejif-2631	79	22	in	in	ADP
ejif-2631	79	23	this	this	DET
ejif-2631	79	24	area	area	NOUN
ejif-2631	79	25	.	.	PUNCT
ejif-2631	80	1	in	in	ADP
ejif-2631	80	2	the	the	DET
ejif-2631	80	3	early	early	ADJ
ejif-2631	80	4	1980s	1980s	NUM
ejif-2631	80	5	,	,	PUNCT
ejif-2631	80	6	the	the	DET
ejif-2631	80	7	initial	initial	ADJ
ejif-2631	80	8	english	english	ADJ
ejif-2631	80	9	-	-	PUNCT
ejif-2631	80	10	language	language	NOUN
ejif-2631	80	11	scholarly	scholarly	ADJ
ejif-2631	80	12	article	article	NOUN
ejif-2631	80	13	about	about	ADP
ejif-2631	80	14	the	the	DET
ejif-2631	80	15	accounting	accounting	NOUN
ejif-2631	80	16	problems	problem	NOUN
ejif-2631	80	17	in	in	ADP
ejif-2631	80	18	islamic	islamic	ADJ
ejif-2631	80	19	financial	financial	ADJ
ejif-2631	80	20	institutions	institution	NOUN
ejif-2631	80	21	provided	provide	VERB
ejif-2631	80	22	abdel	abdel	PROPN
ejif-2631	80	23	-	-	PUNCT
ejif-2631	80	24	magid	magid	PROPN
ejif-2631	81	1	[	[	X
ejif-2631	81	2	14	14	NUM
ejif-2631	81	3	]	]	PUNCT
ejif-2631	81	4	examines	examine	VERB
ejif-2631	81	5	the	the	DET
ejif-2631	81	6	principles	principle	NOUN
ejif-2631	81	7	of	of	ADP
ejif-2631	81	8	sharia	sharia	PROPN
ejif-2631	81	9	,	,	PUNCT
ejif-2631	81	10	which	which	PRON
ejif-2631	81	11	are	be	AUX
ejif-2631	81	12	directly	directly	ADV
ejif-2631	81	13	involved	involve	VERB
ejif-2631	81	14	in	in	ADP
ejif-2631	81	15	banking	banking	NOUN
ejif-2631	81	16	affairs	affair	NOUN
ejif-2631	81	17	,	,	PUNCT
ejif-2631	81	18	and	and	CCONJ
ejif-2631	81	19	expresses	express	VERB
ejif-2631	81	20	his	his	PRON
ejif-2631	81	21	assessment	assessment	NOUN
ejif-2631	81	22	of	of	ADP
ejif-2631	81	23	specific	specific	ADJ
ejif-2631	81	24	accounting	accounting	NOUN
ejif-2631	81	25	treatments	treatment	NOUN
ejif-2631	81	26	needed	need	VERB
ejif-2631	81	27	for	for	ADP
ejif-2631	81	28	these	these	DET
ejif-2631	81	29	transactions	transaction	NOUN
ejif-2631	81	30	.	.	PUNCT
ejif-2631	82	1	the	the	DET
ejif-2631	82	2	main	main	ADJ
ejif-2631	82	3	concept	concept	NOUN
ejif-2631	82	4	of	of	ADP
ejif-2631	82	5	this	this	DET
ejif-2631	82	6	paper	paper	NOUN
ejif-2631	82	7	was	be	AUX
ejif-2631	82	8	an	an	DET
ejif-2631	82	9	essential	essential	ADJ
ejif-2631	82	10	need	need	NOUN
ejif-2631	82	11	for	for	ADP
ejif-2631	82	12	differentiation	differentiation	NOUN
ejif-2631	82	13	between	between	ADP
ejif-2631	82	14	islamic	islamic	ADJ
ejif-2631	82	15	accounting	accounting	NOUN
ejif-2631	82	16	and	and	CCONJ
ejif-2631	82	17	western	western	ADJ
ejif-2631	82	18	accounting	accounting	NOUN
ejif-2631	82	19	.	.	PUNCT
ejif-2631	83	1	however	however	ADV
ejif-2631	83	2	,	,	PUNCT
ejif-2631	83	3	he	he	PRON
ejif-2631	83	4	identified	identify	VERB
ejif-2631	83	5	the	the	DET
ejif-2631	83	6	ejif	ejif	PROPN
ejif-2631	83	7	–	–	PUNCT
ejif-2631	83	8	european	european	PROPN
ejif-2631	83	9	journal	journal	PROPN
ejif-2631	83	10	of	of	ADP
ejif-2631	83	11	islamic	islamic	PROPN
ejif-2631	83	12	finance	finance	PROPN
ejif-2631	83	13	no11	no11	PROPN
ejif-2631	83	14	,	,	PUNCT
ejif-2631	83	15	december	december	PROPN
ejif-2631	83	16	(	(	PUNCT
ejif-2631	83	17	2018	2018	NUM
ejif-2631	83	18	)	)	PUNCT
ejif-2631	84	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2631	84	2	issn	issn	VERB
ejif-2631	84	3	2421	2421	NUM
ejif-2631	84	4	-	-	SYM
ejif-2631	84	5	2172	2172	NUM
ejif-2631	84	6	3	3	NUM
ejif-2631	84	7	possibility	possibility	NOUN
ejif-2631	84	8	of	of	ADP
ejif-2631	84	9	imposing	impose	VERB
ejif-2631	84	10	economic	economic	ADJ
ejif-2631	84	11	and	and	CCONJ
ejif-2631	84	12	political	political	ADJ
ejif-2631	84	13	factors	factor	NOUN
ejif-2631	84	14	on	on	ADP
ejif-2631	84	15	corporate	corporate	ADJ
ejif-2631	84	16	reporting	reporting	NOUN
ejif-2631	84	17	and	and	CCONJ
ejif-2631	84	18	accounting	accounting	NOUN
ejif-2631	84	19	standards	standard	NOUN
ejif-2631	84	20	.	.	PUNCT
ejif-2631	85	1	over	over	ADP
ejif-2631	85	2	time	time	NOUN
ejif-2631	85	3	and	and	CCONJ
ejif-2631	85	4	by	by	ADP
ejif-2631	85	5	an	an	DET
ejif-2631	85	6	increase	increase	NOUN
ejif-2631	85	7	in	in	ADP
ejif-2631	85	8	demand	demand	NOUN
ejif-2631	85	9	for	for	ADP
ejif-2631	85	10	islamic	islamic	ADJ
ejif-2631	85	11	banking	banking	NOUN
ejif-2631	85	12	,	,	PUNCT
ejif-2631	85	13	it	it	PRON
ejif-2631	85	14	was	be	AUX
ejif-2631	85	15	necessary	necessary	ADJ
ejif-2631	85	16	for	for	ADP
ejif-2631	85	17	those	those	DET
ejif-2631	85	18	banks	bank	NOUN
ejif-2631	85	19	which	which	PRON
ejif-2631	85	20	offering	offer	VERB
ejif-2631	85	21	sharia	sharia	PROPN
ejif-2631	85	22	-	-	PUNCT
ejif-2631	85	23	compliant	compliant	NOUN
ejif-2631	85	24	transactions	transaction	NOUN
ejif-2631	85	25	to	to	PART
ejif-2631	85	26	develop	develop	VERB
ejif-2631	85	27	their	their	PRON
ejif-2631	85	28	own	own	ADJ
ejif-2631	85	29	accounting	accounting	NOUN
ejif-2631	85	30	policies	policy	NOUN
ejif-2631	85	31	and	and	CCONJ
ejif-2631	85	32	practices	practice	NOUN
ejif-2631	85	33	.	.	PUNCT
ejif-2631	86	1	these	these	DET
ejif-2631	86	2	banks	bank	NOUN
ejif-2631	86	3	also	also	ADV
ejif-2631	86	4	had	have	VERB
ejif-2631	86	5	to	to	PART
ejif-2631	86	6	prove	prove	VERB
ejif-2631	86	7	their	their	PRON
ejif-2631	86	8	claims	claim	NOUN
ejif-2631	86	9	to	to	ADP
ejif-2631	86	10	the	the	DET
ejif-2631	86	11	customers	customer	NOUN
ejif-2631	86	12	to	to	PART
ejif-2631	86	13	comply	comply	VERB
ejif-2631	86	14	with	with	ADP
ejif-2631	86	15	the	the	DET
ejif-2631	86	16	sharia	sharia	PROPN
ejif-2631	86	17	.	.	PUNCT
ejif-2631	87	1	this	this	PRON
ejif-2631	87	2	was	be	AUX
ejif-2631	87	3	a	a	DET
ejif-2631	87	4	detailed	detailed	ADJ
ejif-2631	87	5	explanation	explanation	NOUN
ejif-2631	87	6	on	on	ADP
ejif-2631	87	7	how	how	SCONJ
ejif-2631	87	8	their	their	PRON
ejif-2631	87	9	transactions	transaction	NOUN
ejif-2631	87	10	are	be	AUX
ejif-2631	87	11	actually	actually	ADV
ejif-2631	87	12	complying	comply	VERB
ejif-2631	87	13	with	with	ADP
ejif-2631	87	14	sharia	sharia	PROPN
ejif-2631	87	15	principles	principle	NOUN
ejif-2631	87	16	.	.	PUNCT
ejif-2631	88	1	the	the	DET
ejif-2631	88	2	role	role	NOUN
ejif-2631	88	3	of	of	ADP
ejif-2631	88	4	religious	religious	ADJ
ejif-2631	88	5	advisers	adviser	NOUN
ejif-2631	88	6	became	become	VERB
ejif-2631	88	7	more	more	ADV
ejif-2631	88	8	and	and	CCONJ
ejif-2631	88	9	more	more	ADV
ejif-2631	88	10	commonplace	commonplace	ADJ
ejif-2631	88	11	,	,	PUNCT
ejif-2631	88	12	and	and	CCONJ
ejif-2631	88	13	banks	bank	NOUN
ejif-2631	88	14	use	use	VERB
ejif-2631	88	15	them	they	PRON
ejif-2631	88	16	as	as	ADP
ejif-2631	88	17	a	a	DET
ejif-2631	88	18	major	major	ADJ
ejif-2631	88	19	part	part	NOUN
ejif-2631	88	20	of	of	ADP
ejif-2631	88	21	their	their	PRON
ejif-2631	88	22	organization	organization	NOUN
ejif-2631	88	23	chart	chart	NOUN
ejif-2631	88	24	to	to	PART
ejif-2631	88	25	plan	plan	VERB
ejif-2631	88	26	transactions	transaction	NOUN
ejif-2631	88	27	and	and	CCONJ
ejif-2631	88	28	provide	provide	VERB
ejif-2631	88	29	religious	religious	ADJ
ejif-2631	88	30	decisions	decision	NOUN
ejif-2631	88	31	to	to	PART
ejif-2631	88	32	ensure	ensure	VERB
ejif-2631	88	33	conformance	conformance	NOUN
ejif-2631	88	34	with	with	ADP
ejif-2631	88	35	sharia	sharia	PROPN
ejif-2631	88	36	principles	principle	NOUN
ejif-2631	88	37	.	.	PUNCT
ejif-2631	89	1	in	in	ADP
ejif-2631	89	2	1991	1991	NUM
ejif-2631	89	3	,	,	PUNCT
ejif-2631	89	4	with	with	ADP
ejif-2631	89	5	the	the	DET
ejif-2631	89	6	increasing	increase	VERB
ejif-2631	89	7	desire	desire	NOUN
ejif-2631	89	8	of	of	ADP
ejif-2631	89	9	the	the	DET
ejif-2631	89	10	islamic	islamic	ADJ
ejif-2631	89	11	private	private	ADJ
ejif-2631	89	12	islamic	islamic	ADJ
ejif-2631	89	13	finance	finance	NOUN
ejif-2631	89	14	sector	sector	NOUN
ejif-2631	89	15	to	to	ADP
ejif-2631	89	16	new	new	ADJ
ejif-2631	89	17	markets	market	NOUN
ejif-2631	89	18	,	,	PUNCT
ejif-2631	89	19	especially	especially	ADV
ejif-2631	89	20	the	the	DET
ejif-2631	89	21	global	global	ADJ
ejif-2631	89	22	markets	market	NOUN
ejif-2631	89	23	,	,	PUNCT
ejif-2631	89	24	the	the	DET
ejif-2631	89	25	need	need	NOUN
ejif-2631	89	26	for	for	ADP
ejif-2631	89	27	an	an	DET
ejif-2631	89	28	islamic	islamic	ADJ
ejif-2631	89	29	framework	framework	NOUN
ejif-2631	89	30	that	that	PRON
ejif-2631	89	31	develops	develop	VERB
ejif-2631	89	32	sharia	sharia	PROPN
ejif-2631	89	33	-	-	PUNCT
ejif-2631	89	34	based	base	VERB
ejif-2631	89	35	standards	standard	NOUN
ejif-2631	89	36	were	be	AUX
ejif-2631	89	37	expanded	expand	VERB
ejif-2631	89	38	.	.	PUNCT
ejif-2631	90	1	therefore	therefore	ADV
ejif-2631	90	2	,	,	PUNCT
ejif-2631	90	3	the	the	DET
ejif-2631	90	4	first	first	ADJ
ejif-2631	90	5	private	private	ADJ
ejif-2631	90	6	standard	standard	NOUN
ejif-2631	90	7	-	-	PUNCT
ejif-2631	90	8	setting	set	VERB
ejif-2631	90	9	structure	structure	NOUN
ejif-2631	90	10	was	be	AUX
ejif-2631	90	11	set	set	VERB
ejif-2631	90	12	up	up	ADP
ejif-2631	90	13	in	in	ADP
ejif-2631	90	14	bahrain	bahrain	NOUN
ejif-2631	90	15	.	.	PUNCT
ejif-2631	91	1	this	this	DET
ejif-2631	91	2	structure	structure	NOUN
ejif-2631	91	3	,	,	PUNCT
ejif-2631	91	4	originally	originally	ADV
ejif-2631	91	5	known	know	VERB
ejif-2631	91	6	as	as	ADP
ejif-2631	91	7	the	the	DET
ejif-2631	91	8	financial	financial	ADJ
ejif-2631	91	9	accounting	accounting	NOUN
ejif-2631	91	10	organization	organization	NOUN
ejif-2631	91	11	for	for	ADP
ejif-2631	91	12	islamic	islamic	ADJ
ejif-2631	91	13	banks	bank	NOUN
ejif-2631	91	14	and	and	CCONJ
ejif-2631	91	15	financial	financial	ADJ
ejif-2631	91	16	institutions	institution	NOUN
ejif-2631	91	17	(	(	PUNCT
ejif-2631	91	18	faoibfi	faoibfi	PROPN
ejif-2631	91	19	)	)	PUNCT
ejif-2631	91	20	,	,	PUNCT
ejif-2631	91	21	later	later	ADV
ejif-2631	91	22	became	become	VERB
ejif-2631	91	23	the	the	DET
ejif-2631	91	24	accounting	accounting	NOUN
ejif-2631	91	25	and	and	CCONJ
ejif-2631	91	26	auditing	auditing	NOUN
ejif-2631	91	27	organization	organization	NOUN
ejif-2631	91	28	of	of	ADP
ejif-2631	91	29	islamic	islamic	ADJ
ejif-2631	91	30	financial	financial	ADJ
ejif-2631	91	31	institutions	institution	NOUN
ejif-2631	91	32	(	(	PUNCT
ejif-2631	91	33	aaoifi	aaoifi	PROPN
ejif-2631	91	34	)	)	PUNCT
ejif-2631	91	35	.	.	PUNCT
ejif-2631	92	1	its	its	PRON
ejif-2631	92	2	committee	committee	NOUN
ejif-2631	92	3	consisted	consist	VERB
ejif-2631	92	4	of	of	ADP
ejif-2631	92	5	bankers	banker	NOUN
ejif-2631	92	6	,	,	PUNCT
ejif-2631	92	7	accountants	accountant	NOUN
ejif-2631	92	8	,	,	PUNCT
ejif-2631	92	9	academics	academic	NOUN
ejif-2631	92	10	,	,	PUNCT
ejif-2631	92	11	sharia	sharia	PROPN
ejif-2631	92	12	scholars	scholar	NOUN
ejif-2631	92	13	and	and	CCONJ
ejif-2631	92	14	members	member	NOUN
ejif-2631	92	15	of	of	ADP
ejif-2631	92	16	regulatory	regulatory	ADJ
ejif-2631	92	17	bodies	body	NOUN
ejif-2631	92	18	.	.	PUNCT
ejif-2631	93	1	special	special	ADJ
ejif-2631	93	2	attention	attention	NOUN
ejif-2631	93	3	to	to	ADP
ejif-2631	93	4	socioeconomic	socioeconomic	ADJ
ejif-2631	93	5	justice	justice	NOUN
ejif-2631	93	6	(	(	PUNCT
ejif-2631	93	7	al	al	PROPN
ejif-2631	93	8	-	-	PUNCT
ejif-2631	93	9	adl	adl	PROPN
ejif-2631	93	10	)	)	PUNCT
ejif-2631	93	11	and	and	CCONJ
ejif-2631	93	12	its	its	PRON
ejif-2631	93	13	relationship	relationship	NOUN
ejif-2631	93	14	with	with	ADP
ejif-2631	93	15	accounting	accounting	NOUN
ejif-2631	93	16	standards	standard	NOUN
ejif-2631	93	17	has	have	AUX
ejif-2631	93	18	presented	present	VERB
ejif-2631	93	19	in	in	ADP
ejif-2631	93	20	a	a	DET
ejif-2631	93	21	published	publish	VERB
ejif-2631	93	22	essay	essay	NOUN
ejif-2631	93	23	in	in	ADP
ejif-2631	93	24	2002	2002	NUM
ejif-2631	93	25	by	by	ADP
ejif-2631	93	26	hudaib	hudaib	PROPN
ejif-2631	93	27	and	and	CCONJ
ejif-2631	93	28	haniffa	haniffa	NOUN
ejif-2631	94	1	[	[	X
ejif-2631	94	2	15	15	NUM
ejif-2631	94	3	]	]	PUNCT
ejif-2631	94	4	.	.	PUNCT
ejif-2631	95	1	they	they	PRON
ejif-2631	95	2	describe	describe	VERB
ejif-2631	95	3	for	for	ADP
ejif-2631	95	4	all	all	DET
ejif-2631	95	5	aspects	aspect	NOUN
ejif-2631	95	6	of	of	ADP
ejif-2631	95	7	life	life	NOUN
ejif-2631	95	8	,	,	PUNCT
ejif-2631	95	9	a	a	DET
ejif-2631	95	10	general	general	ADJ
ejif-2631	95	11	horizon	horizon	NOUN
ejif-2631	95	12	of	of	ADP
ejif-2631	95	13	the	the	DET
ejif-2631	95	14	fundamental	fundamental	ADJ
ejif-2631	95	15	rules	rule	NOUN
ejif-2631	95	16	and	and	CCONJ
ejif-2631	95	17	values	value	NOUN
ejif-2631	95	18	of	of	ADP
ejif-2631	95	19	sharia	sharia	PROPN
ejif-2631	95	20	.	.	PUNCT
ejif-2631	96	1	in	in	ADP
ejif-2631	96	2	the	the	DET
ejif-2631	96	3	paper	paper	NOUN
ejif-2631	96	4	,	,	PUNCT
ejif-2631	96	5	the	the	DET
ejif-2631	96	6	term	term	NOUN
ejif-2631	96	7	“	"	PUNCT
ejif-2631	96	8	islamic	islamic	ADJ
ejif-2631	96	9	perspective	perspective	NOUN
ejif-2631	96	10	of	of	ADP
ejif-2631	96	11	accounting	accounting	NOUN
ejif-2631	96	12	”	"	PUNCT
ejif-2631	96	13	is	be	AUX
ejif-2631	96	14	defined	define	VERB
ejif-2631	96	15	and	and	CCONJ
ejif-2631	96	16	the	the	DET
ejif-2631	96	17	issue	issue	NOUN
ejif-2631	96	18	that	that	SCONJ
ejif-2631	96	19	"	"	PUNCT
ejif-2631	96	20	how	how	SCONJ
ejif-2631	96	21	islamic	islamic	ADJ
ejif-2631	96	22	accounting	accounting	NOUN
ejif-2631	96	23	can	can	AUX
ejif-2631	96	24	help	help	VERB
ejif-2631	96	25	to	to	PART
ejif-2631	96	26	improve	improve	VERB
ejif-2631	96	27	the	the	DET
ejif-2631	96	28	socioeconomic	socioeconomic	ADJ
ejif-2631	96	29	justice	justice	NOUN
ejif-2631	96	30	indicators	indicator	NOUN
ejif-2631	96	31	"	"	PUNCT
ejif-2631	96	32	has	have	AUX
ejif-2631	96	33	been	be	AUX
ejif-2631	96	34	discussed	discuss	VERB
ejif-2631	96	35	.	.	PUNCT
ejif-2631	97	1	authors	author	NOUN
ejif-2631	97	2	seriously	seriously	ADV
ejif-2631	97	3	criticized	criticize	VERB
ejif-2631	97	4	methods	method	NOUN
ejif-2631	97	5	of	of	ADP
ejif-2631	97	6	aaoifi	aaoifi	NOUN
ejif-2631	97	7	that	that	PRON
ejif-2631	97	8	are	be	AUX
ejif-2631	97	9	more	more	ADV
ejif-2631	97	10	technical	technical	ADJ
ejif-2631	97	11	and	and	CCONJ
ejif-2631	97	12	their	their	PRON
ejif-2631	97	13	suggestion	suggestion	NOUN
ejif-2631	97	14	was	be	AUX
ejif-2631	97	15	a	a	DET
ejif-2631	97	16	theoretical	theoretical	ADJ
ejif-2631	97	17	framework	framework	NOUN
ejif-2631	97	18	for	for	ADP
ejif-2631	97	19	islamic	islamic	ADJ
ejif-2631	97	20	accounting	accounting	NOUN
ejif-2631	97	21	based	base	VERB
ejif-2631	97	22	on	on	ADP
ejif-2631	97	23	sharia	sharia	PROPN
ejif-2631	97	24	.	.	PUNCT
ejif-2631	98	1	their	their	PRON
ejif-2631	98	2	main	main	ADJ
ejif-2631	98	3	criticism	criticism	NOUN
ejif-2631	98	4	was	be	AUX
ejif-2631	98	5	that	that	SCONJ
ejif-2631	98	6	the	the	DET
ejif-2631	98	7	standards	standard	NOUN
ejif-2631	98	8	elaborated	elaborate	VERB
ejif-2631	98	9	by	by	ADP
ejif-2631	98	10	aaoifi	aaoifi	NOUN
ejif-2631	98	11	,	,	PUNCT
ejif-2631	98	12	are	be	AUX
ejif-2631	98	13	only	only	ADV
ejif-2631	98	14	fully	fully	ADV
ejif-2631	98	15	compliant	compliant	ADJ
ejif-2631	98	16	with	with	ADP
ejif-2631	98	17	bahrain	bahrain	NOUN
ejif-2631	98	18	and	and	CCONJ
ejif-2631	98	19	not	not	PART
ejif-2631	98	20	outside	outside	ADV
ejif-2631	98	21	[	[	X
ejif-2631	98	22	16	16	NUM
ejif-2631	98	23	]	]	PUNCT
ejif-2631	98	24	.	.	PUNCT
ejif-2631	99	1	v.	v.	ADP
ejif-2631	99	2	relationship	relationship	NOUN
ejif-2631	99	3	between	between	ADP
ejif-2631	99	4	accounting	accounting	NOUN
ejif-2631	99	5	and	and	CCONJ
ejif-2631	99	6	social	social	ADJ
ejif-2631	99	7	responsibility	responsibility	NOUN
ejif-2631	99	8	the	the	DET
ejif-2631	99	9	best	good	ADJ
ejif-2631	99	10	and	and	CCONJ
ejif-2631	99	11	plain	plain	ADJ
ejif-2631	99	12	definition	definition	NOUN
ejif-2631	99	13	of	of	ADP
ejif-2631	99	14	accountability	accountability	NOUN
ejif-2631	99	15	can	can	AUX
ejif-2631	99	16	be	be	AUX
ejif-2631	99	17	summarized	summarize	VERB
ejif-2631	99	18	in	in	ADP
ejif-2631	99	19	a	a	DET
ejif-2631	99	20	few	few	ADJ
ejif-2631	99	21	words	word	NOUN
ejif-2631	99	22	:	:	PUNCT
ejif-2631	99	23	accountability	accountability	NOUN
ejif-2631	99	24	is	be	AUX
ejif-2631	99	25	a	a	DET
ejif-2631	99	26	concept	concept	NOUN
ejif-2631	99	27	in	in	ADP
ejif-2631	99	28	morals	moral	NOUN
ejif-2631	99	29	that	that	PRON
ejif-2631	99	30	covers	cover	VERB
ejif-2631	99	31	numerous	numerous	ADJ
ejif-2631	99	32	ethical	ethical	ADJ
ejif-2631	99	33	behaviors	behavior	NOUN
ejif-2631	99	34	.	.	PUNCT
ejif-2631	100	1	it	it	PRON
ejif-2631	100	2	involves	involve	VERB
ejif-2631	100	3	such	such	ADJ
ejif-2631	100	4	concepts	concept	NOUN
ejif-2631	100	5	as	as	ADP
ejif-2631	100	6	a	a	DET
ejif-2631	100	7	responsibility	responsibility	NOUN
ejif-2631	100	8	to	to	PART
ejif-2631	100	9	implement	implement	VERB
ejif-2631	100	10	an	an	DET
ejif-2631	100	11	obligation	obligation	NOUN
ejif-2631	100	12	,	,	PUNCT
ejif-2631	100	13	answerability	answerability	NOUN
ejif-2631	100	14	of	of	ADP
ejif-2631	100	15	what	what	PRON
ejif-2631	100	16	has	have	AUX
ejif-2631	100	17	been	be	AUX
ejif-2631	100	18	done	do	VERB
ejif-2631	100	19	regarding	regard	VERB
ejif-2631	100	20	the	the	DET
ejif-2631	100	21	obligation	obligation	NOUN
ejif-2631	100	22	,	,	PUNCT
ejif-2631	100	23	enforcement	enforcement	NOUN
ejif-2631	100	24	,	,	PUNCT
ejif-2631	100	25	and	and	CCONJ
ejif-2631	100	26	liability	liability	NOUN
ejif-2631	100	27	to	to	PART
ejif-2631	100	28	do	do	VERB
ejif-2631	100	29	the	the	DET
ejif-2631	100	30	commands	command	NOUN
ejif-2631	100	31	,	,	PUNCT
ejif-2631	100	32	and	and	CCONJ
ejif-2631	100	33	blameworthiness	blameworthiness	NOUN
ejif-2631	100	34	in	in	ADP
ejif-2631	100	35	case	case	NOUN
ejif-2631	100	36	of	of	ADP
ejif-2631	100	37	disobedience	disobedience	NOUN
ejif-2631	100	38	.	.	PUNCT
ejif-2631	101	1	in	in	ADP
ejif-2631	101	2	islam	islam	PROPN
ejif-2631	101	3	as	as	ADP
ejif-2631	101	4	a	a	DET
ejif-2631	101	5	thorough	thorough	ADJ
ejif-2631	101	6	and	and	CCONJ
ejif-2631	101	7	widespread	widespread	ADJ
ejif-2631	101	8	religion	religion	NOUN
ejif-2631	101	9	,	,	PUNCT
ejif-2631	101	10	the	the	DET
ejif-2631	101	11	essence	essence	NOUN
ejif-2631	101	12	of	of	ADP
ejif-2631	101	13	the	the	DET
ejif-2631	101	14	relationship	relationship	NOUN
ejif-2631	101	15	between	between	ADP
ejif-2631	101	16	the	the	DET
ejif-2631	101	17	creator	creator	NOUN
ejif-2631	101	18	and	and	CCONJ
ejif-2631	101	19	his	his	PRON
ejif-2631	101	20	creations	creation	NOUN
ejif-2631	101	21	is	be	AUX
ejif-2631	101	22	a	a	DET
ejif-2631	101	23	significant	significant	ADJ
ejif-2631	101	24	aspect	aspect	NOUN
ejif-2631	101	25	.	.	PUNCT
ejif-2631	102	1	this	this	DET
ejif-2631	102	2	nature	nature	NOUN
ejif-2631	102	3	is	be	AUX
ejif-2631	102	4	in	in	ADP
ejif-2631	102	5	the	the	DET
ejif-2631	102	6	connection	connection	NOUN
ejif-2631	102	7	between	between	ADP
ejif-2631	102	8	humanity	humanity	NOUN
ejif-2631	102	9	and	and	CCONJ
ejif-2631	102	10	the	the	DET
ejif-2631	102	11	universe	universe	NOUN
ejif-2631	102	12	,	,	PUNCT
ejif-2631	102	13	human	human	ADJ
ejif-2631	102	14	relations	relation	NOUN
ejif-2631	102	15	with	with	ADP
ejif-2631	102	16	their	their	PRON
ejif-2631	102	17	own	own	ADJ
ejif-2631	102	18	society	society	NOUN
ejif-2631	102	19	,	,	PUNCT
ejif-2631	102	20	different	different	ADJ
ejif-2631	102	21	societies	society	NOUN
ejif-2631	102	22	and	and	CCONJ
ejif-2631	102	23	humanity	humanity	NOUN
ejif-2631	102	24	as	as	ADP
ejif-2631	102	25	a	a	DET
ejif-2631	102	26	whole	whole	NOUN
ejif-2631	102	27	,	,	PUNCT
ejif-2631	102	28	and	and	CCONJ
ejif-2631	102	29	the	the	DET
ejif-2631	102	30	relationship	relationship	NOUN
ejif-2631	102	31	between	between	ADP
ejif-2631	102	32	humans	human	NOUN
ejif-2631	102	33	and	and	CCONJ
ejif-2631	102	34	their	their	PRON
ejif-2631	102	35	souls	soul	NOUN
ejif-2631	102	36	.	.	PUNCT
ejif-2631	103	1	the	the	DET
ejif-2631	103	2	conception	conception	NOUN
ejif-2631	103	3	of	of	ADP
ejif-2631	103	4	accountability	accountability	NOUN
ejif-2631	103	5	in	in	ADP
ejif-2631	103	6	islam	islam	PROPN
ejif-2631	103	7	is	be	AUX
ejif-2631	103	8	rooted	root	VERB
ejif-2631	103	9	in	in	ADP
ejif-2631	103	10	the	the	DET
ejif-2631	103	11	quran	quran	NOUN
ejif-2631	103	12	that	that	PRON
ejif-2631	103	13	is	be	AUX
ejif-2631	103	14	reference	reference	NOUN
ejif-2631	103	15	to	to	ADP
ejif-2631	103	16	the	the	DET
ejif-2631	103	17	principle	principle	NOUN
ejif-2631	103	18	of	of	ADP
ejif-2631	103	19	accountability	accountability	NOUN
ejif-2631	103	20	,	,	PUNCT
ejif-2631	103	21	directly	directly	ADV
ejif-2631	103	22	.	.	PUNCT
ejif-2631	104	1	the	the	DET
ejif-2631	104	2	most	most	ADV
ejif-2631	104	3	relevant	relevant	ADJ
ejif-2631	104	4	word	word	NOUN
ejif-2631	104	5	with	with	ADP
ejif-2631	104	6	accountability	accountability	NOUN
ejif-2631	104	7	in	in	ADP
ejif-2631	104	8	arabic	arabic	ADJ
ejif-2631	104	9	is	be	AUX
ejif-2631	104	10	the	the	DET
ejif-2631	104	11	word	word	NOUN
ejif-2631	104	12	"	"	PUNCT
ejif-2631	104	13	hesab	hesab	ADV
ejif-2631	104	14	"	"	PUNCT
ejif-2631	104	15	according	accord	VERB
ejif-2631	104	16	to	to	ADP
ejif-2631	104	17	the	the	DET
ejif-2631	104	18	quranic	quranic	PROPN
ejif-2631	104	19	verses	verses	PROPN
ejif-2631	104	20	.	.	PUNCT
ejif-2631	105	1	this	this	DET
ejif-2631	105	2	word	word	NOUN
ejif-2631	105	3	is	be	AUX
ejif-2631	105	4	repeated	repeat	VERB
ejif-2631	105	5	more	more	ADJ
ejif-2631	105	6	than	than	ADP
ejif-2631	105	7	eight	eight	NUM
ejif-2631	105	8	times	time	NOUN
ejif-2631	105	9	[	[	X
ejif-2631	105	10	17	17	NUM
ejif-2631	105	11	]	]	PUNCT
ejif-2631	105	12	.to	.to	PUNCT
ejif-2631	106	1	account	account	PROPN
ejif-2631	106	2	,	,	PUNCT
ejif-2631	106	3	in	in	ADP
ejif-2631	106	4	its	its	PRON
ejif-2631	106	5	generic	generic	ADJ
ejif-2631	106	6	sense	sense	NOUN
ejif-2631	106	7	,	,	PUNCT
ejif-2631	106	8	counts	count	VERB
ejif-2631	106	9	as	as	ADP
ejif-2631	106	10	one	one	NUM
ejif-2631	106	11	’s	’s	PART
ejif-2631	106	12	obligation	obligation	NOUN
ejif-2631	106	13	to	to	ADP
ejif-2631	106	14	god	god	PROPN
ejif-2631	106	15	in	in	ADP
ejif-2631	106	16	everything	everything	PRON
ejif-2631	106	17	that	that	PRON
ejif-2631	106	18	muslim	muslim	PROPN
ejif-2631	106	19	is	be	AUX
ejif-2631	106	20	accountable	accountable	ADJ
ejif-2631	106	21	and	and	CCONJ
ejif-2631	106	22	in	in	ADP
ejif-2631	106	23	all	all	DET
ejif-2631	106	24	matters	matter	NOUN
ejif-2631	106	25	relating	relate	VERB
ejif-2631	106	26	to	to	ADP
ejif-2631	106	27	human	human	ADJ
ejif-2631	106	28	attempt	attempt	NOUN
ejif-2631	106	29	,	,	PUNCT
ejif-2631	106	30	generally	generally	ADV
ejif-2631	106	31	.the	.the	DET
ejif-2631	106	32	existent	existent	ADJ
ejif-2631	106	33	resemblance	resemblance	NOUN
ejif-2631	106	34	between	between	ADP
ejif-2631	106	35	hisab	hisab	NOUN
ejif-2631	106	36	in	in	ADP
ejif-2631	106	37	islam	islam	PROPN
ejif-2631	106	38	and	and	CCONJ
ejif-2631	106	39	account	account	NOUN
ejif-2631	106	40	lies	lie	VERB
ejif-2631	106	41	in	in	ADP
ejif-2631	106	42	the	the	DET
ejif-2631	106	43	responsibility	responsibility	NOUN
ejif-2631	106	44	of	of	ADP
ejif-2631	106	45	every	every	DET
ejif-2631	106	46	muslim	muslim	PROPN
ejif-2631	106	47	to	to	PART
ejif-2631	106	48	conduct	conduct	VERB
ejif-2631	106	49	their	their	PRON
ejif-2631	106	50	religious	religious	ADJ
ejif-2631	106	51	and	and	CCONJ
ejif-2631	106	52	non	non	ADJ
ejif-2631	106	53	-	-	ADJ
ejif-2631	106	54	religious	religious	ADJ
ejif-2631	106	55	duties	duty	NOUN
ejif-2631	106	56	referring	refer	VERB
ejif-2631	106	57	to	to	ADP
ejif-2631	106	58	the	the	DET
ejif-2631	106	59	holy	holy	PROPN
ejif-2631	106	60	quran	quran	PROPN
ejif-2631	106	61	.	.	PUNCT
ejif-2631	107	1	in	in	ADP
ejif-2631	107	2	the	the	DET
ejif-2631	107	3	research	research	NOUN
ejif-2631	107	4	of	of	ADP
ejif-2631	107	5	nahar	nahar	PROPN
ejif-2631	107	6	and	and	CCONJ
ejif-2631	107	7	yaacob	yaacob	NOUN
ejif-2631	107	8	[	[	X
ejif-2631	107	9	18	18	NUM
ejif-2631	107	10	]	]	X
ejif-2631	107	11	it	it	PRON
ejif-2631	107	12	is	be	AUX
ejif-2631	107	13	described	describe	VERB
ejif-2631	107	14	that	that	SCONJ
ejif-2631	107	15	the	the	DET
ejif-2631	107	16	word	word	NOUN
ejif-2631	107	17	"	"	PUNCT
ejif-2631	107	18	account	account	NOUN
ejif-2631	107	19	"	"	PUNCT
ejif-2631	107	20	in	in	ADP
ejif-2631	107	21	islam	islam	PROPN
ejif-2631	107	22	conceptually	conceptually	ADV
ejif-2631	107	23	relates	relate	VERB
ejif-2631	107	24	to	to	ADP
ejif-2631	107	25	humans	human	NOUN
ejif-2631	107	26	’	'	PUNCT
ejif-2631	107	27	obligations	obligation	NOUN
ejif-2631	107	28	as	as	ADP
ejif-2631	107	29	allah	allah	PROPN
ejif-2631	107	30	’s	’s	PART
ejif-2631	107	31	representatives	representative	NOUN
ejif-2631	107	32	on	on	ADP
ejif-2631	107	33	earth	earth	NOUN
ejif-2631	107	34	(	(	PUNCT
ejif-2631	107	35	khalifah	khalifah	PROPN
ejif-2631	107	36	vicegerent	vicegerent	ADJ
ejif-2631	107	37	)	)	PUNCT
ejif-2631	107	38	and	and	CCONJ
ejif-2631	107	39	they	they	PRON
ejif-2631	107	40	are	be	AUX
ejif-2631	107	41	responsible	responsible	ADJ
ejif-2631	107	42	directly	directly	ADV
ejif-2631	107	43	to	to	ADP
ejif-2631	107	44	allah	allah	PROPN
ejif-2631	107	45	in	in	ADP
ejif-2631	107	46	the	the	DET
ejif-2631	107	47	hereafter	hereafter	NOUN
ejif-2631	107	48	on	on	ADP
ejif-2631	107	49	all	all	DET
ejif-2631	107	50	matters	matter	NOUN
ejif-2631	107	51	pertaining	pertain	VERB
ejif-2631	107	52	to	to	ADP
ejif-2631	107	53	their	their	PRON
ejif-2631	107	54	worldly	worldly	ADJ
ejif-2631	107	55	endeavors	endeavor	NOUN
ejif-2631	107	56	”	"	PUNCT
ejif-2631	107	57	.	.	PUNCT
ejif-2631	108	1	cardinal	cardinal	ADJ
ejif-2631	108	2	dogma	dogma	NOUN
ejif-2631	108	3	in	in	ADP
ejif-2631	108	4	islam	islam	PROPN
ejif-2631	108	5	is	be	AUX
ejif-2631	108	6	rooted	root	VERB
ejif-2631	108	7	,	,	PUNCT
ejif-2631	108	8	as	as	SCONJ
ejif-2631	108	9	mentioned	mention	VERB
ejif-2631	108	10	above	above	ADV
ejif-2631	108	11	,	,	PUNCT
ejif-2631	108	12	in	in	ADP
ejif-2631	108	13	the	the	DET
ejif-2631	108	14	relationship	relationship	NOUN
ejif-2631	108	15	between	between	ADP
ejif-2631	108	16	human	human	NOUN
ejif-2631	108	17	and	and	CCONJ
ejif-2631	108	18	god	god	PROPN
ejif-2631	108	19	,	,	PUNCT
ejif-2631	108	20	and	and	CCONJ
ejif-2631	108	21	human	human	ADJ
ejif-2631	108	22	accountability	accountability	NOUN
ejif-2631	108	23	to	to	ADP
ejif-2631	108	24	god	god	PROPN
ejif-2631	108	25	for	for	ADP
ejif-2631	108	26	their	their	PRON
ejif-2631	108	27	actions	action	NOUN
ejif-2631	108	28	and	and	CCONJ
ejif-2631	108	29	omissions	omission	NOUN
ejif-2631	108	30	[	[	X
ejif-2631	108	31	19	19	NUM
ejif-2631	108	32	]	]	PUNCT
ejif-2631	108	33	.	.	PUNCT
ejif-2631	109	1	western	western	ADJ
ejif-2631	109	2	viewpoint	viewpoint	NOUN
ejif-2631	109	3	emphasizes	emphasize	VERB
ejif-2631	109	4	that	that	SCONJ
ejif-2631	109	5	accountability	accountability	NOUN
ejif-2631	109	6	is	be	AUX
ejif-2631	109	7	limited	limit	VERB
ejif-2631	109	8	to	to	ADP
ejif-2631	109	9	law	law	NOUN
ejif-2631	109	10	only	only	ADV
ejif-2631	109	11	.	.	PUNCT
ejif-2631	110	1	consequently	consequently	ADV
ejif-2631	110	2	,	,	PUNCT
ejif-2631	110	3	there	there	PRON
ejif-2631	110	4	are	be	VERB
ejif-2631	110	5	no	no	DET
ejif-2631	110	6	ethical	ethical	ADJ
ejif-2631	110	7	principles	principle	NOUN
ejif-2631	110	8	such	such	ADJ
ejif-2631	110	9	as	as	ADP
ejif-2631	110	10	decency	decency	NOUN
ejif-2631	110	11	,	,	PUNCT
ejif-2631	110	12	truthfulness	truthfulness	ADJ
ejif-2631	110	13	,	,	PUNCT
ejif-2631	110	14	and	and	CCONJ
ejif-2631	110	15	honesty	honesty	NOUN
ejif-2631	110	16	underlying	underlie	VERB
ejif-2631	110	17	a	a	DET
ejif-2631	110	18	man	man	NOUN
ejif-2631	110	19	’s	’s	PART
ejif-2631	110	20	acts	act	NOUN
ejif-2631	110	21	and	and	CCONJ
ejif-2631	110	22	consciousness	consciousness	NOUN
ejif-2631	110	23	.	.	PUNCT
ejif-2631	111	1	the	the	DET
ejif-2631	111	2	individual	individual	ADJ
ejif-2631	111	3	attempts	attempt	VERB
ejif-2631	111	4	to	to	PART
ejif-2631	111	5	pursue	pursue	VERB
ejif-2631	111	6	his	his	PRON
ejif-2631	111	7	benefits	benefit	NOUN
ejif-2631	111	8	and	and	CCONJ
ejif-2631	111	9	interest	interest	NOUN
ejif-2631	111	10	by	by	ADP
ejif-2631	111	11	deceiving	deceive	VERB
ejif-2631	111	12	and	and	CCONJ
ejif-2631	111	13	breaking	break	VERB
ejif-2631	111	14	the	the	DET
ejif-2631	111	15	established	establish	VERB
ejif-2631	111	16	rules	rule	NOUN
ejif-2631	111	17	.	.	PUNCT
ejif-2631	112	1	conversely	conversely	ADV
ejif-2631	112	2	,	,	PUNCT
ejif-2631	112	3	islamic	islamic	PROPN
ejif-2631	112	4	perspective	perspective	PROPN
ejif-2631	112	5	highlights	highlight	VERB
ejif-2631	112	6	the	the	DET
ejif-2631	112	7	different	different	ADJ
ejif-2631	112	8	concept	concept	NOUN
ejif-2631	112	9	of	of	ADP
ejif-2631	112	10	accountability	accountability	NOUN
ejif-2631	112	11	.	.	PUNCT
ejif-2631	113	1	judgement	judgement	NOUN
ejif-2631	113	2	in	in	ADP
ejif-2631	113	3	the	the	DET
ejif-2631	113	4	hereafter	hereafter	NOUN
ejif-2631	113	5	is	be	AUX
ejif-2631	113	6	identified	identify	VERB
ejif-2631	113	7	in	in	ADP
ejif-2631	113	8	terms	term	NOUN
ejif-2631	113	9	of	of	ADP
ejif-2631	113	10	weighing	weigh	VERB
ejif-2631	113	11	one	one	NUM
ejif-2631	113	12	’s	’s	PART
ejif-2631	113	13	good	good	ADJ
ejif-2631	113	14	and	and	CCONJ
ejif-2631	113	15	evil	evil	ADJ
ejif-2631	113	16	deeds	deed	NOUN
ejif-2631	113	17	in	in	ADP
ejif-2631	113	18	a	a	DET
ejif-2631	113	19	balance	balance	NOUN
ejif-2631	113	20	.	.	PUNCT
ejif-2631	114	1	the	the	DET
ejif-2631	114	2	linguistic	linguistic	ADJ
ejif-2631	114	3	stem	stem	NOUN
ejif-2631	114	4	of	of	ADP
ejif-2631	114	5	the	the	DET
ejif-2631	114	6	term	term	NOUN
ejif-2631	114	7	(	(	PUNCT
ejif-2631	114	8	taklif	taklif	ADJ
ejif-2631	114	9	–	–	PUNCT
ejif-2631	114	10	arabic	arabic	ADJ
ejif-2631	114	11	)	)	PUNCT
ejif-2631	114	12	includes	include	VERB
ejif-2631	114	13	the	the	DET
ejif-2631	114	14	meaning	meaning	NOUN
ejif-2631	114	15	of	of	ADP
ejif-2631	114	16	having	have	VERB
ejif-2631	114	17	to	to	PART
ejif-2631	114	18	do	do	VERB
ejif-2631	114	19	difficult	difficult	ADJ
ejif-2631	114	20	and	and	CCONJ
ejif-2631	114	21	burdened	burden	VERB
ejif-2631	114	22	things	thing	NOUN
ejif-2631	114	23	generally	generally	ADV
ejif-2631	114	24	named	name	VERB
ejif-2631	114	25	obligation	obligation	NOUN
ejif-2631	114	26	.	.	PUNCT
ejif-2631	115	1	muslims	muslim	NOUN
ejif-2631	115	2	are	be	AUX
ejif-2631	115	3	obliged	oblige	VERB
ejif-2631	115	4	to	to	PART
ejif-2631	115	5	do	do	VERB
ejif-2631	115	6	what	what	PRON
ejif-2631	115	7	allah	allah	PROPN
ejif-2631	115	8	asks	ask	VERB
ejif-2631	115	9	and	and	CCONJ
ejif-2631	115	10	avoid	avoid	VERB
ejif-2631	115	11	what	what	PRON
ejif-2631	115	12	he	he	PRON
ejif-2631	115	13	forbids	forbid	VERB
ejif-2631	115	14	.	.	PUNCT
ejif-2631	116	1	accountability	accountability	NOUN
ejif-2631	116	2	and	and	CCONJ
ejif-2631	116	3	liability	liability	NOUN
ejif-2631	116	4	refer	refer	VERB
ejif-2631	116	5	to	to	ADP
ejif-2631	116	6	the	the	DET
ejif-2631	116	7	aspects	aspect	NOUN
ejif-2631	116	8	of	of	ADP
ejif-2631	116	9	duty	duty	NOUN
ejif-2631	116	10	and	and	CCONJ
ejif-2631	116	11	obligation	obligation	NOUN
ejif-2631	116	12	,	,	PUNCT
ejif-2631	116	13	whereas	whereas	SCONJ
ejif-2631	116	14	blame	blame	NOUN
ejif-2631	116	15	also	also	ADV
ejif-2631	116	16	involves	involve	VERB
ejif-2631	116	17	sanctions	sanction	NOUN
ejif-2631	116	18	[	[	X
ejif-2631	116	19	20	20	NUM
ejif-2631	116	20	]	]	PUNCT
ejif-2631	116	21	.	.	PUNCT
ejif-2631	117	1	alam	alam	PROPN
ejif-2631	118	1	[	[	X
ejif-2631	118	2	21	21	NUM
ejif-2631	118	3	]	]	PUNCT
ejif-2631	118	4	considered	consider	VERB
ejif-2631	118	5	the	the	DET
ejif-2631	118	6	subject	subject	NOUN
ejif-2631	118	7	of	of	ADP
ejif-2631	118	8	accountability	accountability	NOUN
ejif-2631	118	9	to	to	ADP
ejif-2631	118	10	god	god	PROPN
ejif-2631	118	11	and	and	CCONJ
ejif-2631	118	12	lewis	lewis	PROPN
ejif-2631	119	1	[	[	X
ejif-2631	119	2	22	22	NUM
ejif-2631	119	3	]	]	PUNCT
ejif-2631	119	4	particularly	particularly	ADV
ejif-2631	119	5	persevered	persevere	VERB
ejif-2631	119	6	this	this	DET
ejif-2631	119	7	consideration	consideration	NOUN
ejif-2631	119	8	by	by	ADP
ejif-2631	119	9	discussing	discuss	VERB
ejif-2631	119	10	two	two	NUM
ejif-2631	119	11	major	major	ADJ
ejif-2631	119	12	ethical	ethical	ADJ
ejif-2631	119	13	concepts	concept	NOUN
ejif-2631	119	14	for	for	ADP
ejif-2631	119	15	islamic	islamic	ADJ
ejif-2631	119	16	accounting	accounting	NOUN
ejif-2631	119	17	:	:	PUNCT
ejif-2631	120	1	god	god	PROPN
ejif-2631	120	2	’s	’s	PART
ejif-2631	120	3	absolute	absolute	ADJ
ejif-2631	120	4	ownership	ownership	NOUN
ejif-2631	120	5	of	of	ADP
ejif-2631	120	6	all	all	DET
ejif-2631	120	7	resources	resource	NOUN
ejif-2631	120	8	and	and	CCONJ
ejif-2631	120	9	humanity	humanity	NOUN
ejif-2631	120	10	’s	’s	PART
ejif-2631	120	11	role	role	NOUN
ejif-2631	120	12	as	as	SCONJ
ejif-2631	120	13	god	god	PROPN
ejif-2631	120	14	’s	’s	PART
ejif-2631	120	15	representative	representative	NOUN
ejif-2631	120	16	(	(	PUNCT
ejif-2631	120	17	khalifa	khalifa	PROPN
ejif-2631	120	18	)	)	PUNCT
ejif-2631	120	19	on	on	ADP
ejif-2631	120	20	earth	earth	NOUN
ejif-2631	120	21	,	,	PUNCT
ejif-2631	120	22	granted	grant	VERB
ejif-2631	120	23	stewardship	stewardship	NOUN
ejif-2631	120	24	of	of	ADP
ejif-2631	120	25	god	god	PROPN
ejif-2631	120	26	’s	’s	PART
ejif-2631	120	27	possession	possession	NOUN
ejif-2631	120	28	.	.	PUNCT
ejif-2631	121	1	the	the	DET
ejif-2631	121	2	significance	significance	NOUN
ejif-2631	121	3	of	of	ADP
ejif-2631	121	4	this	this	PRON
ejif-2631	121	5	these	these	DET
ejif-2631	121	6	concepts	concept	NOUN
ejif-2631	121	7	are	be	AUX
ejif-2631	121	8	so	so	ADV
ejif-2631	121	9	much	much	ADJ
ejif-2631	121	10	that	that	PRON
ejif-2631	121	11	are	be	AUX
ejif-2631	121	12	known	know	VERB
ejif-2631	121	13	as	as	ADP
ejif-2631	121	14	the	the	DET
ejif-2631	121	15	root	root	NOUN
ejif-2631	121	16	of	of	ADP
ejif-2631	121	17	the	the	DET
ejif-2631	121	18	contemporary	contemporary	ADJ
ejif-2631	121	19	view	view	NOUN
ejif-2631	121	20	of	of	ADP
ejif-2631	121	21	sustainability	sustainability	NOUN
ejif-2631	121	22	.	.	PUNCT
ejif-2631	122	1	mortuza	mortuza	PROPN
ejif-2631	123	1	[	[	X
ejif-2631	123	2	23	23	NUM
ejif-2631	123	3	]	]	PUNCT
ejif-2631	123	4	addressed	address	VERB
ejif-2631	123	5	how	how	SCONJ
ejif-2631	123	6	financial	financial	ADJ
ejif-2631	123	7	accountability	accountability	NOUN
ejif-2631	123	8	and	and	CCONJ
ejif-2631	123	9	social	social	ADJ
ejif-2631	123	10	justice	justice	NOUN
ejif-2631	123	11	can	can	AUX
ejif-2631	123	12	be	be	AUX
ejif-2631	123	13	reached	reach	VERB
ejif-2631	123	14	by	by	ADP
ejif-2631	123	15	adhering	adhere	VERB
ejif-2631	123	16	to	to	ADP
ejif-2631	123	17	the	the	DET
ejif-2631	123	18	sharia	sharia	PROPN
ejif-2631	123	19	principles	principle	NOUN
ejif-2631	123	20	.	.	PUNCT
ejif-2631	124	1	he	he	PRON
ejif-2631	124	2	discussed	discuss	VERB
ejif-2631	124	3	the	the	DET
ejif-2631	124	4	concept	concept	NOUN
ejif-2631	124	5	and	and	CCONJ
ejif-2631	124	6	the	the	DET
ejif-2631	124	7	roles	role	NOUN
ejif-2631	124	8	of	of	ADP
ejif-2631	124	9	"	"	PUNCT
ejif-2631	124	10	riba	riba	NOUN
ejif-2631	124	11	"	"	PUNCT
ejif-2631	124	12	,	,	PUNCT
ejif-2631	124	13	"	"	PUNCT
ejif-2631	124	14	zakat	zakat	X
ejif-2631	124	15	"	"	PUNCT
ejif-2631	124	16	and	and	CCONJ
ejif-2631	124	17	"	"	PUNCT
ejif-2631	124	18	hisbah	hisbah	NOUN
ejif-2631	124	19	"	"	PUNCT
ejif-2631	124	20	and	and	CCONJ
ejif-2631	124	21	their	their	PRON
ejif-2631	124	22	contemporary	contemporary	ADJ
ejif-2631	124	23	relevance	relevance	NOUN
ejif-2631	124	24	to	to	ADP
ejif-2631	124	25	social	social	ADJ
ejif-2631	124	26	responsibility	responsibility	NOUN
ejif-2631	124	27	.	.	PUNCT
ejif-2631	125	1	gambling	gambling	NOUN
ejif-2631	125	2	’s	’s	PART
ejif-2631	125	3	[	[	X
ejif-2631	125	4	24	24	NUM
ejif-2631	125	5	]	]	X
ejif-2631	125	6	societal	societal	ADJ
ejif-2631	125	7	accounting	accounting	NOUN
ejif-2631	125	8	as	as	ADP
ejif-2631	125	9	a	a	DET
ejif-2631	125	10	basic	basic	ADJ
ejif-2631	125	11	source	source	NOUN
ejif-2631	125	12	influenced	influence	VERB
ejif-2631	125	13	on	on	ADP
ejif-2631	125	14	the	the	DET
ejif-2631	125	15	emerging	emerge	VERB
ejif-2631	125	16	literature	literature	NOUN
ejif-2631	125	17	on	on	ADP
ejif-2631	125	18	social	social	ADJ
ejif-2631	125	19	accounting	accounting	NOUN
ejif-2631	125	20	.	.	PUNCT
ejif-2631	126	1	gambling	gambling	NOUN
ejif-2631	126	2	and	and	CCONJ
ejif-2631	126	3	karim	karim	PROPN
ejif-2631	127	1	[	[	X
ejif-2631	127	2	25	25	NUM
ejif-2631	127	3	]	]	PUNCT
ejif-2631	127	4	and	and	CCONJ
ejif-2631	127	5	tomkins	tomkins	PROPN
ejif-2631	127	6	and	and	CCONJ
ejif-2631	127	7	karim	karim	PROPN
ejif-2631	128	1	[	[	X
ejif-2631	128	2	26	26	NUM
ejif-2631	128	3	]	]	PUNCT
ejif-2631	128	4	emphasized	emphasize	VERB
ejif-2631	128	5	the	the	DET
ejif-2631	128	6	necessity	necessity	NOUN
ejif-2631	128	7	for	for	ADP
ejif-2631	128	8	islamic	islamic	PROPN
ejif-2631	128	9	accounting	accounting	PROPN
ejif-2631	128	10	sharia	sharia	PROPN
ejif-2631	128	11	-	-	PUNCT
ejif-2631	128	12	based	base	VERB
ejif-2631	128	13	and	and	CCONJ
ejif-2631	128	14	stress	stress	NOUN
ejif-2631	128	15	that	that	SCONJ
ejif-2631	128	16	accounting	accounting	NOUN
ejif-2631	128	17	and	and	CCONJ
ejif-2631	128	18	business	business	NOUN
ejif-2631	128	19	ideas	idea	NOUN
ejif-2631	128	20	and	and	CCONJ
ejif-2631	128	21	methods	method	NOUN
ejif-2631	128	22	developed	develop	VERB
ejif-2631	128	23	in	in	ADP
ejif-2631	128	24	a	a	DET
ejif-2631	128	25	western	western	ADJ
ejif-2631	128	26	environment	environment	NOUN
ejif-2631	128	27	influenced	influence	VERB
ejif-2631	128	28	by	by	ADP
ejif-2631	128	29	judeochristian	judeochristian	PROPN
ejif-2631	128	30	ethical	ethical	ADJ
ejif-2631	128	31	notions	notion	NOUN
ejif-2631	128	32	would	would	AUX
ejif-2631	128	33	not	not	PART
ejif-2631	128	34	necessarily	necessarily	ADV
ejif-2631	128	35	operate	operate	VERB
ejif-2631	128	36	effectively	effectively	ADV
ejif-2631	128	37	in	in	ADP
ejif-2631	128	38	a	a	DET
ejif-2631	128	39	muslim	muslim	ADJ
ejif-2631	128	40	environment	environment	NOUN
ejif-2631	128	41	.	.	PUNCT
ejif-2631	129	1	they	they	PRON
ejif-2631	129	2	distinguish	distinguish	VERB
ejif-2631	129	3	an	an	DET
ejif-2631	129	4	obligation	obligation	NOUN
ejif-2631	129	5	for	for	SCONJ
ejif-2631	129	6	organizations	organization	NOUN
ejif-2631	129	7	to	to	PART
ejif-2631	129	8	be	be	AUX
ejif-2631	129	9	accountable	accountable	ADJ
ejif-2631	129	10	to	to	ADP
ejif-2631	129	11	the	the	DET
ejif-2631	129	12	muslim	muslim	PROPN
ejif-2631	129	13	community	community	PROPN
ejif-2631	129	14	(	(	PUNCT
ejif-2631	129	15	the	the	DET
ejif-2631	129	16	ummah	ummah	ADJ
ejif-2631	129	17	)	)	PUNCT
ejif-2631	129	18	and	and	CCONJ
ejif-2631	129	19	discuss	discuss	VERB
ejif-2631	129	20	the	the	DET
ejif-2631	129	21	two	two	NUM
ejif-2631	129	22	elements	element	NOUN
ejif-2631	129	23	,	,	PUNCT
ejif-2631	129	24	which	which	PRON
ejif-2631	129	25	are	be	AUX
ejif-2631	129	26	considered	consider	VERB
ejif-2631	129	27	as	as	ADP
ejif-2631	129	28	influential	influential	ADJ
ejif-2631	129	29	tenets	tenet	NOUN
ejif-2631	129	30	in	in	ADP
ejif-2631	129	31	muslim	muslim	ADJ
ejif-2631	129	32	users	user	NOUN
ejif-2631	129	33	’	'	PUNCT
ejif-2631	129	34	needs	need	NOUN
ejif-2631	129	35	connecting	connect	VERB
ejif-2631	129	36	to	to	ADP
ejif-2631	129	37	financial	financial	ADJ
ejif-2631	129	38	reporting	reporting	NOUN
ejif-2631	129	39	.	.	PUNCT
ejif-2631	130	1	two	two	NUM
ejif-2631	130	2	key	key	ADJ
ejif-2631	130	3	factors	factor	NOUN
ejif-2631	130	4	are	be	AUX
ejif-2631	130	5	the	the	DET
ejif-2631	130	6	ejif	ejif	PROPN
ejif-2631	130	7	–	–	PUNCT
ejif-2631	130	8	european	european	PROPN
ejif-2631	130	9	journal	journal	PROPN
ejif-2631	130	10	of	of	ADP
ejif-2631	130	11	islamic	islamic	PROPN
ejif-2631	130	12	finance	finance	PROPN
ejif-2631	130	13	no11	no11	PROPN
ejif-2631	130	14	,	,	PUNCT
ejif-2631	130	15	december	december	PROPN
ejif-2631	130	16	(	(	PUNCT
ejif-2631	130	17	2018	2018	NUM
ejif-2631	130	18	)	)	PUNCT
ejif-2631	131	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2631	131	2	issn	issn	VERB
ejif-2631	131	3	2421	2421	NUM
ejif-2631	131	4	-	-	SYM
ejif-2631	131	5	2172	2172	NUM
ejif-2631	131	6	4	4	NUM
ejif-2631	131	7	prohibition	prohibition	NOUN
ejif-2631	131	8	of	of	ADP
ejif-2631	131	9	riba	riba	PROPN
ejif-2631	131	10	,	,	PUNCT
ejif-2631	131	11	sometimes	sometimes	ADV
ejif-2631	131	12	interpreted	interpret	VERB
ejif-2631	131	13	as	as	ADP
ejif-2631	131	14	usury	usury	NOUN
ejif-2631	131	15	,	,	PUNCT
ejif-2631	131	16	but	but	CCONJ
ejif-2631	131	17	more	more	ADV
ejif-2631	131	18	usually	usually	ADV
ejif-2631	131	19	as	as	ADP
ejif-2631	131	20	all	all	DET
ejif-2631	131	21	forms	form	NOUN
ejif-2631	131	22	of	of	ADP
ejif-2631	131	23	interest	interest	NOUN
ejif-2631	131	24	,	,	PUNCT
ejif-2631	131	25	and	and	CCONJ
ejif-2631	131	26	the	the	DET
ejif-2631	131	27	fundamental	fundamental	ADJ
ejif-2631	131	28	obligation	obligation	NOUN
ejif-2631	131	29	of	of	ADP
ejif-2631	131	30	all	all	DET
ejif-2631	131	31	muslims	muslim	NOUN
ejif-2631	131	32	to	to	PART
ejif-2631	131	33	pay	pay	VERB
ejif-2631	131	34	the	the	DET
ejif-2631	131	35	religious	religious	ADJ
ejif-2631	131	36	levy	levy	NOUN
ejif-2631	131	37	zakat	zakat	NOUN
ejif-2631	131	38	.	.	PUNCT
ejif-2631	132	1	vi	vi	X
ejif-2631	132	2	.	.	PROPN
ejif-2631	132	3	riba	riba	PROPN
ejif-2631	132	4	perhaps	perhaps	ADV
ejif-2631	132	5	the	the	DET
ejif-2631	132	6	prohibition	prohibition	NOUN
ejif-2631	132	7	of	of	ADP
ejif-2631	132	8	riba	riba	PROPN
ejif-2631	132	9	,	,	PUNCT
ejif-2631	132	10	is	be	AUX
ejif-2631	132	11	the	the	DET
ejif-2631	132	12	most	most	ADV
ejif-2631	132	13	effective	effective	ADJ
ejif-2631	132	14	and	and	CCONJ
ejif-2631	132	15	controversial	controversial	ADJ
ejif-2631	132	16	aspect	aspect	NOUN
ejif-2631	132	17	which	which	PRON
ejif-2631	132	18	has	have	AUX
ejif-2631	132	19	influenced	influence	VERB
ejif-2631	132	20	many	many	ADJ
ejif-2631	132	21	issues	issue	NOUN
ejif-2631	132	22	in	in	ADP
ejif-2631	132	23	the	the	DET
ejif-2631	132	24	islamic	islamic	ADJ
ejif-2631	132	25	economics	economic	NOUN
ejif-2631	132	26	and	and	CCONJ
ejif-2631	132	27	even	even	ADV
ejif-2631	132	28	western	western	ADJ
ejif-2631	132	29	accounting	accounting	NOUN
ejif-2631	132	30	and	and	CCONJ
ejif-2631	132	31	financial	financial	ADJ
ejif-2631	132	32	economics	economic	NOUN
ejif-2631	132	33	.	.	PUNCT
ejif-2631	133	1	chapra	chapra	PROPN
ejif-2631	134	1	[	[	X
ejif-2631	134	2	27	27	NUM
ejif-2631	134	3	]	]	PUNCT
ejif-2631	134	4	has	have	AUX
ejif-2631	134	5	defined	define	VERB
ejif-2631	134	6	riba	riba	NOUN
ejif-2631	134	7	in	in	ADP
ejif-2631	134	8	this	this	DET
ejif-2631	134	9	way	way	NOUN
ejif-2631	134	10	:	:	PUNCT
ejif-2631	134	11	"	"	PUNCT
ejif-2631	134	12	in	in	ADP
ejif-2631	134	13	sharia	sharia	PROPN
ejif-2631	134	14	,	,	PUNCT
ejif-2631	134	15	riba	riba	PROPN
ejif-2631	134	16	technically	technically	ADV
ejif-2631	134	17	is	be	AUX
ejif-2631	134	18	recognized	recognize	VERB
ejif-2631	134	19	as	as	ADP
ejif-2631	134	20	the	the	DET
ejif-2631	134	21	extra	extra	ADJ
ejif-2631	134	22	payment	payment	NOUN
ejif-2631	134	23	(	(	PUNCT
ejif-2631	134	24	premium	premium	NOUN
ejif-2631	134	25	)	)	PUNCT
ejif-2631	134	26	by	by	ADP
ejif-2631	134	27	the	the	DET
ejif-2631	134	28	borrower	borrower	NOUN
ejif-2631	134	29	that	that	PRON
ejif-2631	134	30	must	must	AUX
ejif-2631	134	31	be	be	AUX
ejif-2631	134	32	paid	pay	VERB
ejif-2631	134	33	to	to	ADP
ejif-2631	134	34	the	the	DET
ejif-2631	134	35	lender	lender	NOUN
ejif-2631	134	36	along	along	ADP
ejif-2631	134	37	with	with	ADP
ejif-2631	134	38	the	the	DET
ejif-2631	134	39	principal	principal	ADJ
ejif-2631	134	40	amount	amount	NOUN
ejif-2631	134	41	,	,	PUNCT
ejif-2631	134	42	as	as	ADP
ejif-2631	134	43	a	a	DET
ejif-2631	134	44	condition	condition	NOUN
ejif-2631	134	45	for	for	ADP
ejif-2631	134	46	taking	take	VERB
ejif-2631	134	47	a	a	DET
ejif-2631	134	48	loan	loan	NOUN
ejif-2631	134	49	"	"	PUNCT
ejif-2631	134	50	.	.	PUNCT
ejif-2631	135	1	there	there	PRON
ejif-2631	135	2	is	be	VERB
ejif-2631	135	3	no	no	DET
ejif-2631	135	4	doubt	doubt	NOUN
ejif-2631	135	5	about	about	ADP
ejif-2631	135	6	the	the	DET
ejif-2631	135	7	forbidden	forbidden	ADJ
ejif-2631	135	8	(	(	PUNCT
ejif-2631	135	9	sharia	sharia	PROPN
ejif-2631	135	10	:	:	PUNCT
ejif-2631	135	11	haram	haram	PROPN
ejif-2631	135	12	)	)	PUNCT
ejif-2631	135	13	riba	riba	VERB
ejif-2631	135	14	from	from	ADP
ejif-2631	135	15	the	the	DET
ejif-2631	135	16	point	point	NOUN
ejif-2631	135	17	of	of	ADP
ejif-2631	135	18	view	view	NOUN
ejif-2631	135	19	of	of	ADP
ejif-2631	135	20	the	the	DET
ejif-2631	135	21	qur'an	qur'an	NOUN
ejif-2631	135	22	and	and	CCONJ
ejif-2631	135	23	sunnah	sunnah	NOUN
ejif-2631	135	24	in	in	ADP
ejif-2631	135	25	both	both	PRON
ejif-2631	135	26	of	of	ADP
ejif-2631	135	27	the	the	DET
ejif-2631	135	28	important	important	ADJ
ejif-2631	135	29	branches	branch	NOUN
ejif-2631	135	30	of	of	ADP
ejif-2631	135	31	islam	islam	PROPN
ejif-2631	135	32	,	,	PUNCT
ejif-2631	135	33	shi'a	shi'a	PROPN
ejif-2631	135	34	,	,	PUNCT
ejif-2631	135	35	and	and	CCONJ
ejif-2631	135	36	sunni	sunni	ADJ
ejif-2631	135	37	,	,	PUNCT
ejif-2631	135	38	as	as	ADV
ejif-2631	135	39	far	far	ADV
ejif-2631	135	40	as	as	SCONJ
ejif-2631	135	41	some	some	DET
ejif-2631	135	42	jurists	jurist	NOUN
ejif-2631	135	43	consider	consider	VERB
ejif-2631	135	44	it	it	PRON
ejif-2631	135	45	as	as	ADP
ejif-2631	135	46	one	one	NUM
ejif-2631	135	47	of	of	ADP
ejif-2631	135	48	the	the	DET
ejif-2631	135	49	essential	essential	ADJ
ejif-2631	135	50	necessities	necessity	NOUN
ejif-2631	135	51	of	of	ADP
ejif-2631	135	52	religion	religion	NOUN
ejif-2631	135	53	.	.	PUNCT
ejif-2631	136	1	another	another	DET
ejif-2631	136	2	definition	definition	NOUN
ejif-2631	136	3	for	for	ADP
ejif-2631	136	4	riba	riba	PROPN
ejif-2631	136	5	is	be	AUX
ejif-2631	136	6	presented	present	VERB
ejif-2631	136	7	by	by	ADP
ejif-2631	136	8	siddiqi	siddiqi	NOUN
ejif-2631	136	9	[	[	X
ejif-2631	136	10	28	28	NUM
ejif-2631	136	11	]	]	X
ejif-2631	136	12	"	"	PUNCT
ejif-2631	136	13	riba	riba	PROPN
ejif-2631	136	14	is	be	AUX
ejif-2631	136	15	defined	define	VERB
ejif-2631	136	16	as	as	ADP
ejif-2631	136	17	pressure	pressure	NOUN
ejif-2631	136	18	imposed	impose	VERB
ejif-2631	136	19	on	on	ADP
ejif-2631	136	20	the	the	DET
ejif-2631	136	21	debtor	debtor	NOUN
ejif-2631	136	22	at	at	ADP
ejif-2631	136	23	the	the	DET
ejif-2631	136	24	maturity	maturity	NOUN
ejif-2631	136	25	of	of	ADP
ejif-2631	136	26	the	the	DET
ejif-2631	136	27	debt	debt	NOUN
ejif-2631	136	28	to	to	PART
ejif-2631	136	29	pay	pay	VERB
ejif-2631	136	30	more	more	ADV
ejif-2631	136	31	specified	specify	VERB
ejif-2631	136	32	amount	amount	NOUN
ejif-2631	136	33	in	in	ADP
ejif-2631	136	34	case	case	NOUN
ejif-2631	136	35	that	that	SCONJ
ejif-2631	136	36	there	there	PRON
ejif-2631	136	37	is	be	VERB
ejif-2631	136	38	no	no	DET
ejif-2631	136	39	ability	ability	NOUN
ejif-2631	136	40	to	to	PART
ejif-2631	136	41	repay	repay	VERB
ejif-2631	136	42	the	the	DET
ejif-2631	136	43	principal	principal	ADJ
ejif-2631	136	44	amount	amount	NOUN
ejif-2631	136	45	and	and	CCONJ
ejif-2631	136	46	added	add	VERB
ejif-2631	136	47	interest	interest	NOUN
ejif-2631	136	48	.	.	PUNCT
ejif-2631	137	1	chapra	chapra	PROPN
ejif-2631	138	1	[	[	X
ejif-2631	138	2	27	27	NUM
ejif-2631	138	3	]	]	PUNCT
ejif-2631	138	4	in	in	ADP
ejif-2631	138	5	his	his	PRON
ejif-2631	138	6	article	article	NOUN
ejif-2631	138	7	has	have	AUX
ejif-2631	138	8	said	say	VERB
ejif-2631	138	9	,	,	PUNCT
ejif-2631	138	10	"	"	PUNCT
ejif-2631	138	11	there	there	PRON
ejif-2631	138	12	are	be	VERB
ejif-2631	138	13	various	various	ADJ
ejif-2631	138	14	opinions	opinion	NOUN
ejif-2631	138	15	about	about	ADP
ejif-2631	138	16	riba	riba	PROPN
ejif-2631	138	17	,	,	PUNCT
ejif-2631	138	18	but	but	CCONJ
ejif-2631	138	19	in	in	ADP
ejif-2631	138	20	general	general	ADJ
ejif-2631	138	21	,	,	PUNCT
ejif-2631	138	22	and	and	CCONJ
ejif-2631	138	23	according	accord	VERB
ejif-2631	138	24	to	to	ADP
ejif-2631	138	25	most	most	ADJ
ejif-2631	138	26	religious	religious	ADJ
ejif-2631	138	27	scholars	scholar	NOUN
ejif-2631	138	28	,	,	PUNCT
ejif-2631	138	29	riba	riba	PROPN
ejif-2631	138	30	is	be	AUX
ejif-2631	138	31	an	an	DET
ejif-2631	138	32	unjustified	unjustified	ADJ
ejif-2631	138	33	earning	earning	NOUN
ejif-2631	138	34	that	that	SCONJ
ejif-2631	138	35	a	a	DET
ejif-2631	138	36	person	person	NOUN
ejif-2631	138	37	could	could	AUX
ejif-2631	138	38	obtain	obtain	VERB
ejif-2631	138	39	a	a	DET
ejif-2631	138	40	monetary	monetary	ADJ
ejif-2631	138	41	advantage	advantage	NOUN
ejif-2631	138	42	without	without	ADP
ejif-2631	138	43	giving	give	VERB
ejif-2631	138	44	a	a	DET
ejif-2631	138	45	just	just	ADV
ejif-2631	138	46	counter	counter	NOUN
ejif-2631	138	47	-	-	NOUN
ejif-2631	138	48	value	value	NOUN
ejif-2631	138	49	.	.	PUNCT
ejif-2631	139	1	riba	riba	PROPN
ejif-2631	139	2	is	be	AUX
ejif-2631	139	3	prohibited	prohibit	VERB
ejif-2631	139	4	in	in	ADP
ejif-2631	139	5	islam	islam	PROPN
ejif-2631	139	6	and	and	CCONJ
ejif-2631	139	7	this	this	DET
ejif-2631	139	8	injection	injection	NOUN
ejif-2631	139	9	distinctly	distinctly	ADV
ejif-2631	139	10	implies	imply	VERB
ejif-2631	139	11	that	that	SCONJ
ejif-2631	139	12	money	money	NOUN
ejif-2631	139	13	that	that	PRON
ejif-2631	139	14	use	use	VERB
ejif-2631	139	15	in	in	ADP
ejif-2631	139	16	this	this	DET
ejif-2631	139	17	forbidden	forbid	VERB
ejif-2631	139	18	system	system	NOUN
ejif-2631	139	19	can	can	AUX
ejif-2631	139	20	be	be	AUX
ejif-2631	139	21	,	,	PUNCT
ejif-2631	139	22	for	for	ADP
ejif-2631	139	23	example	example	NOUN
ejif-2631	139	24	,	,	PUNCT
ejif-2631	139	25	lent	lend	VERB
ejif-2631	139	26	legally	legally	ADV
ejif-2631	139	27	for	for	ADP
ejif-2631	139	28	either	either	DET
ejif-2631	139	29	charity	charity	NOUN
ejif-2631	139	30	aims	aim	VERB
ejif-2631	139	31	and	and	CCONJ
ejif-2631	139	32	even	even	ADV
ejif-2631	139	33	in	in	ADP
ejif-2631	139	34	managing	manage	VERB
ejif-2631	139	35	lawful	lawful	ADJ
ejif-2631	139	36	business	business	NOUN
ejif-2631	139	37	based	base	VERB
ejif-2631	139	38	on	on	ADP
ejif-2631	139	39	the	the	DET
ejif-2631	139	40	partnership	partnership	NOUN
ejif-2631	139	41	in	in	ADP
ejif-2631	139	42	profit	profit	NOUN
ejif-2631	139	43	and	and	CCONJ
ejif-2631	139	44	loss	loss	NOUN
ejif-2631	139	45	[	[	X
ejif-2631	139	46	29	29	NUM
ejif-2631	139	47	]	]	PUNCT
ejif-2631	139	48	.	.	PUNCT
ejif-2631	140	1	in	in	ADP
ejif-2631	140	2	sharia	sharia	PROPN
ejif-2631	140	3	,	,	PUNCT
ejif-2631	140	4	nevertheless	nevertheless	ADV
ejif-2631	140	5	,	,	PUNCT
ejif-2631	140	6	there	there	PRON
ejif-2631	140	7	is	be	VERB
ejif-2631	140	8	a	a	DET
ejif-2631	140	9	distinct	distinct	ADJ
ejif-2631	140	10	different	different	ADV
ejif-2631	140	11	between	between	ADP
ejif-2631	140	12	doing	do	VERB
ejif-2631	140	13	business	business	NOUN
ejif-2631	140	14	and	and	CCONJ
ejif-2631	140	15	riba	riba	PROPN
ejif-2631	140	16	.	.	PUNCT
ejif-2631	141	1	the	the	DET
ejif-2631	141	2	trade	trade	NOUN
ejif-2631	141	3	risk	risk	NOUN
ejif-2631	141	4	is	be	AUX
ejif-2631	141	5	apportioned	apportion	VERB
ejif-2631	141	6	equally	equally	ADV
ejif-2631	141	7	among	among	ADP
ejif-2631	141	8	all	all	DET
ejif-2631	141	9	the	the	DET
ejif-2631	141	10	participants	participant	NOUN
ejif-2631	141	11	involved	involve	VERB
ejif-2631	141	12	in	in	ADP
ejif-2631	141	13	a	a	DET
ejif-2631	141	14	deal	deal	NOUN
ejif-2631	141	15	or	or	CCONJ
ejif-2631	141	16	trade	trade	NOUN
ejif-2631	141	17	,	,	PUNCT
ejif-2631	141	18	but	but	CCONJ
ejif-2631	141	19	in	in	ADP
ejif-2631	141	20	riba	riba	PROPN
ejif-2631	141	21	,	,	PUNCT
ejif-2631	141	22	risk	risk	NOUN
ejif-2631	141	23	is	be	AUX
ejif-2631	141	24	connected	connect	VERB
ejif-2631	141	25	heavily	heavily	ADV
ejif-2631	141	26	and	and	CCONJ
ejif-2631	141	27	directly	directly	ADV
ejif-2631	141	28	to	to	ADP
ejif-2631	141	29	the	the	DET
ejif-2631	141	30	borrower	borrower	NOUN
ejif-2631	141	31	.	.	PUNCT
ejif-2631	142	1	perhaps	perhaps	ADV
ejif-2631	142	2	this	this	DET
ejif-2631	142	3	simple	simple	ADJ
ejif-2631	142	4	definition	definition	NOUN
ejif-2631	142	5	provided	provide	VERB
ejif-2631	142	6	by	by	ADP
ejif-2631	142	7	ighbal	ighbal	PROPN
ejif-2631	142	8	[	[	X
ejif-2631	142	9	30	30	NUM
ejif-2631	142	10	]	]	PUNCT
ejif-2631	142	11	is	be	AUX
ejif-2631	142	12	the	the	DET
ejif-2631	142	13	most	most	ADV
ejif-2631	142	14	comprehensible	comprehensible	ADJ
ejif-2631	142	15	definition	definition	NOUN
ejif-2631	142	16	of	of	ADP
ejif-2631	142	17	riba	riba	NOUN
ejif-2631	142	18	"	"	PUNCT
ejif-2631	142	19	in	in	ADP
ejif-2631	142	20	its	its	PRON
ejif-2631	142	21	widest	wide	ADJ
ejif-2631	142	22	general	general	ADJ
ejif-2631	142	23	implication	implication	NOUN
ejif-2631	142	24	,	,	PUNCT
ejif-2631	142	25	riba	riba	PROPN
ejif-2631	142	26	signifies	signify	VERB
ejif-2631	142	27	any	any	DET
ejif-2631	142	28	increase	increase	NOUN
ejif-2631	142	29	of	of	ADP
ejif-2631	142	30	capital	capital	NOUN
ejif-2631	142	31	not	not	PART
ejif-2631	142	32	justified	justify	VERB
ejif-2631	142	33	by	by	ADP
ejif-2631	142	34	a	a	DET
ejif-2631	142	35	risk	risk	NOUN
ejif-2631	142	36	taken	take	VERB
ejif-2631	142	37	"	"	PUNCT
ejif-2631	142	38	.	.	PUNCT
ejif-2631	143	1	scholars	scholar	NOUN
ejif-2631	143	2	in	in	ADP
ejif-2631	143	3	islamic	islamic	ADJ
ejif-2631	143	4	countries	country	NOUN
ejif-2631	143	5	have	have	AUX
ejif-2631	143	6	broadly	broadly	ADV
ejif-2631	143	7	sorted	sort	VERB
ejif-2631	143	8	interest	interest	NOUN
ejif-2631	143	9	"	"	PUNCT
ejif-2631	143	10	riba	riba	PROPN
ejif-2631	143	11	"	"	PUNCT
ejif-2631	143	12	into	into	ADP
ejif-2631	143	13	two	two	NUM
ejif-2631	143	14	major	major	ADJ
ejif-2631	143	15	types	type	NOUN
ejif-2631	143	16	;	;	PUNCT
ejif-2631	143	17	the	the	DET
ejif-2631	143	18	first	first	ADJ
ejif-2631	143	19	category	category	NOUN
ejif-2631	143	20	is	be	AUX
ejif-2631	143	21	"	"	PUNCT
ejif-2631	143	22	riba	riba	PROPN
ejif-2631	143	23	al	al	PROPN
ejif-2631	143	24	-	-	PUNCT
ejif-2631	143	25	fadl	fadl	NOUN
ejif-2631	143	26	"	"	PUNCT
ejif-2631	143	27	that	that	PRON
ejif-2631	143	28	is	be	AUX
ejif-2631	143	29	represented	represent	VERB
ejif-2631	143	30	as	as	ADP
ejif-2631	143	31	an	an	DET
ejif-2631	143	32	extra	extra	NOUN
ejif-2631	143	33	in	in	ADP
ejif-2631	143	34	the	the	DET
ejif-2631	143	35	exchange	exchange	NOUN
ejif-2631	143	36	of	of	ADP
ejif-2631	143	37	two	two	NUM
ejif-2631	143	38	things	thing	NOUN
ejif-2631	143	39	or	or	CCONJ
ejif-2631	143	40	goods	good	NOUN
ejif-2631	143	41	that	that	PRON
ejif-2631	143	42	have	have	VERB
ejif-2631	143	43	the	the	DET
ejif-2631	143	44	same	same	ADJ
ejif-2631	143	45	value	value	NOUN
ejif-2631	143	46	,	,	PUNCT
ejif-2631	143	47	unlawfully	unlawfully	ADV
ejif-2631	143	48	[	[	X
ejif-2631	143	49	31	31	NUM
ejif-2631	143	50	]	]	PUNCT
ejif-2631	143	51	.	.	PUNCT
ejif-2631	144	1	therefore	therefore	ADV
ejif-2631	144	2	,	,	PUNCT
ejif-2631	144	3	as	as	SCONJ
ejif-2631	144	4	to	to	PART
ejif-2631	144	5	be	be	AUX
ejif-2631	144	6	lawful	lawful	ADJ
ejif-2631	144	7	,	,	PUNCT
ejif-2631	144	8	the	the	DET
ejif-2631	144	9	exchange	exchange	NOUN
ejif-2631	144	10	of	of	ADP
ejif-2631	144	11	identical	identical	ADJ
ejif-2631	144	12	commodities	commodity	NOUN
ejif-2631	144	13	must	must	AUX
ejif-2631	144	14	occur	occur	VERB
ejif-2631	144	15	immediately	immediately	ADV
ejif-2631	144	16	(	(	PUNCT
ejif-2631	144	17	on	on	ADP
ejif-2631	144	18	the	the	DET
ejif-2631	144	19	spot	spot	NOUN
ejif-2631	144	20	)	)	PUNCT
ejif-2631	144	21	and	and	CCONJ
ejif-2631	144	22	there	there	PRON
ejif-2631	144	23	must	must	AUX
ejif-2631	144	24	be	be	AUX
ejif-2631	144	25	no	no	DET
ejif-2631	144	26	difference	difference	NOUN
ejif-2631	144	27	in	in	ADP
ejif-2631	144	28	amount	amount	NOUN
ejif-2631	144	29	.	.	PUNCT
ejif-2631	145	1	most	most	ADJ
ejif-2631	145	2	muslims	muslims	PROPN
ejif-2631	145	3	and	and	CCONJ
ejif-2631	145	4	most	most	ADJ
ejif-2631	145	5	non	non	ADJ
ejif-2631	145	6	-	-	ADJ
ejif-2631	145	7	muslim	muslim	ADJ
ejif-2631	145	8	observers	observer	NOUN
ejif-2631	145	9	of	of	ADP
ejif-2631	145	10	the	the	DET
ejif-2631	145	11	islamic	islamic	ADJ
ejif-2631	145	12	world	world	PROPN
ejif-2631	145	13	believe	believe	VERB
ejif-2631	145	14	that	that	SCONJ
ejif-2631	145	15	islam	islam	PROPN
ejif-2631	145	16	forbids	forbid	VERB
ejif-2631	145	17	interest	interest	NOUN
ejif-2631	145	18	on	on	ADP
ejif-2631	145	19	loans	loan	NOUN
ejif-2631	145	20	.	.	PUNCT
ejif-2631	146	1	in	in	ADP
ejif-2631	146	2	islam	islam	PROPN
ejif-2631	146	3	,	,	PUNCT
ejif-2631	146	4	unlike	unlike	ADP
ejif-2631	146	5	other	other	ADJ
ejif-2631	146	6	society	society	NOUN
ejif-2631	146	7	,	,	PUNCT
ejif-2631	146	8	the	the	DET
ejif-2631	146	9	issue	issue	NOUN
ejif-2631	146	10	of	of	ADP
ejif-2631	146	11	interest	interest	NOUN
ejif-2631	146	12	is	be	AUX
ejif-2631	146	13	very	very	ADV
ejif-2631	146	14	important	important	ADJ
ejif-2631	146	15	.	.	PUNCT
ejif-2631	147	1	as	as	ADV
ejif-2631	147	2	far	far	ADV
ejif-2631	147	3	as	as	SCONJ
ejif-2631	147	4	,	,	PUNCT
ejif-2631	147	5	the	the	DET
ejif-2631	147	6	second	second	ADJ
ejif-2631	147	7	category	category	NOUN
ejif-2631	147	8	is	be	AUX
ejif-2631	147	9	directly	directly	ADV
ejif-2631	147	10	related	relate	VERB
ejif-2631	147	11	to	to	ADP
ejif-2631	147	12	this	this	DET
ejif-2631	147	13	subject	subject	NOUN
ejif-2631	147	14	"	"	PUNCT
ejif-2631	147	15	riba	riba	PROPN
ejif-2631	147	16	al	al	PROPN
ejif-2631	147	17	-	-	PUNCT
ejif-2631	147	18	nasi'ah	nasi'ah	PROPN
ejif-2631	147	19	"	"	PUNCT
ejif-2631	147	20	that	that	PRON
ejif-2631	147	21	is	be	AUX
ejif-2631	147	22	associated	associate	VERB
ejif-2631	147	23	to	to	PART
ejif-2631	147	24	extend	extend	VERB
ejif-2631	147	25	a	a	DET
ejif-2631	147	26	repayment	repayment	NOUN
ejif-2631	147	27	period	period	NOUN
ejif-2631	147	28	of	of	ADP
ejif-2631	147	29	a	a	DET
ejif-2631	147	30	loan	loan	NOUN
ejif-2631	147	31	for	for	ADP
ejif-2631	147	32	another	another	DET
ejif-2631	147	33	payment	payment	NOUN
ejif-2631	147	34	of	of	ADP
ejif-2631	147	35	money	money	NOUN
ejif-2631	147	36	,	,	PUNCT
ejif-2631	147	37	artificially	artificially	ADV
ejif-2631	148	1	[	[	X
ejif-2631	148	2	32	32	NUM
ejif-2631	148	3	]	]	X
ejif-2631	148	4	vii	vii	PROPN
ejif-2631	148	5	.	.	PROPN
ejif-2631	148	6	ribh	ribh	VERB
ejif-2631	148	7	the	the	DET
ejif-2631	148	8	best	good	ADJ
ejif-2631	148	9	translation	translation	NOUN
ejif-2631	148	10	of	of	ADP
ejif-2631	148	11	the	the	DET
ejif-2631	148	12	word	word	NOUN
ejif-2631	148	13	"	"	PUNCT
ejif-2631	148	14	ribh	ribh	VERB
ejif-2631	148	15	"	"	PUNCT
ejif-2631	148	16	is	be	AUX
ejif-2631	148	17	profit	profit	NOUN
ejif-2631	148	18	,	,	PUNCT
ejif-2631	148	19	as	as	ADP
ejif-2631	148	20	a	a	DET
ejif-2631	148	21	result	result	NOUN
ejif-2631	148	22	,	,	PUNCT
ejif-2631	148	23	ribh	ribh	VERB
ejif-2631	148	24	is	be	AUX
ejif-2631	148	25	a	a	DET
ejif-2631	148	26	reasonable	reasonable	ADJ
ejif-2631	148	27	,	,	PUNCT
ejif-2631	148	28	and	and	CCONJ
ejif-2631	148	29	legitimate	legitimate	ADJ
ejif-2631	148	30	gain	gain	NOUN
ejif-2631	148	31	is	be	AUX
ejif-2631	148	32	obtained	obtain	VERB
ejif-2631	148	33	from	from	ADP
ejif-2631	148	34	a	a	DET
ejif-2631	148	35	sale	sale	NOUN
ejif-2631	148	36	of	of	ADP
ejif-2631	148	37	goods	good	NOUN
ejif-2631	148	38	or	or	CCONJ
ejif-2631	148	39	doing	do	VERB
ejif-2631	148	40	services	service	NOUN
ejif-2631	148	41	.	.	PUNCT
ejif-2631	149	1	this	this	DET
ejif-2631	149	2	profit	profit	NOUN
ejif-2631	149	3	,	,	PUNCT
ejif-2631	149	4	which	which	PRON
ejif-2631	149	5	is	be	AUX
ejif-2631	149	6	an	an	DET
ejif-2631	149	7	added	add	VERB
ejif-2631	149	8	amount	amount	NOUN
ejif-2631	149	9	on	on	ADP
ejif-2631	149	10	the	the	DET
ejif-2631	149	11	cost	cost	NOUN
ejif-2631	149	12	,	,	PUNCT
ejif-2631	149	13	is	be	AUX
ejif-2631	149	14	normally	normally	ADV
ejif-2631	149	15	known	know	VERB
ejif-2631	149	16	as	as	ADP
ejif-2631	149	17	mark	mark	NOUN
ejif-2631	149	18	-	-	PUNCT
ejif-2631	149	19	up	up	NOUN
ejif-2631	149	20	.	.	PUNCT
ejif-2631	150	1	this	this	DET
ejif-2631	150	2	"	"	PUNCT
ejif-2631	150	3	extra	extra	ADJ
ejif-2631	150	4	"	"	PUNCT
ejif-2631	150	5	represents	represent	VERB
ejif-2631	150	6	a	a	DET
ejif-2631	150	7	kind	kind	NOUN
ejif-2631	150	8	of	of	ADP
ejif-2631	150	9	compensation	compensation	NOUN
ejif-2631	150	10	that	that	SCONJ
ejif-2631	150	11	a	a	DET
ejif-2631	150	12	trader	trader	NOUN
ejif-2631	150	13	expects	expect	VERB
ejif-2631	150	14	in	in	ADP
ejif-2631	150	15	exchange	exchange	NOUN
ejif-2631	150	16	for	for	ADP
ejif-2631	150	17	all	all	DET
ejif-2631	150	18	expenses	expense	NOUN
ejif-2631	150	19	that	that	SCONJ
ejif-2631	150	20	he\she	he\she	PROPN
ejif-2631	150	21	has	have	AUX
ejif-2631	150	22	paid	pay	VERB
ejif-2631	150	23	for	for	ADP
ejif-2631	150	24	the	the	DET
ejif-2631	150	25	product	product	NOUN
ejif-2631	150	26	or	or	CCONJ
ejif-2631	150	27	buy	buy	VERB
ejif-2631	150	28	a	a	DET
ejif-2631	150	29	good	good	NOUN
ejif-2631	150	30	or	or	CCONJ
ejif-2631	150	31	service	service	NOUN
ejif-2631	150	32	such	such	ADJ
ejif-2631	150	33	as	as	ADP
ejif-2631	150	34	making	make	VERB
ejif-2631	150	35	the	the	DET
ejif-2631	150	36	effort	effort	NOUN
ejif-2631	150	37	and	and	CCONJ
ejif-2631	150	38	taking	take	VERB
ejif-2631	150	39	the	the	DET
ejif-2631	150	40	risk	risk	NOUN
ejif-2631	150	41	to	to	PART
ejif-2631	150	42	bring	bring	VERB
ejif-2631	150	43	a	a	DET
ejif-2631	150	44	product	product	NOUN
ejif-2631	150	45	or	or	CCONJ
ejif-2631	150	46	a	a	DET
ejif-2631	150	47	service	service	NOUN
ejif-2631	150	48	to	to	ADP
ejif-2631	150	49	market	market	NOUN
ejif-2631	150	50	.	.	PUNCT
ejif-2631	151	1	in	in	ADP
ejif-2631	151	2	riba	riba	PROPN
ejif-2631	151	3	,	,	PUNCT
ejif-2631	151	4	by	by	ADP
ejif-2631	151	5	contrast	contrast	NOUN
ejif-2631	151	6	,	,	PUNCT
ejif-2631	151	7	added	add	VERB
ejif-2631	151	8	amount	amount	NOUN
ejif-2631	151	9	is	be	AUX
ejif-2631	151	10	to	to	ADP
ejif-2631	151	11	a	a	DET
ejif-2631	151	12	loan	loan	NOUN
ejif-2631	151	13	and	and	CCONJ
ejif-2631	151	14	not	not	PART
ejif-2631	151	15	to	to	ADP
ejif-2631	151	16	a	a	DET
ejif-2631	151	17	cost	cost	NOUN
ejif-2631	151	18	of	of	ADP
ejif-2631	151	19	a	a	DET
ejif-2631	151	20	product	product	NOUN
ejif-2631	151	21	.	.	PUNCT
ejif-2631	152	1	generally	generally	ADV
ejif-2631	152	2	,	,	PUNCT
ejif-2631	152	3	the	the	DET
ejif-2631	152	4	difference	difference	NOUN
ejif-2631	152	5	in	in	ADP
ejif-2631	152	6	ways	way	NOUN
ejif-2631	152	7	that	that	PRON
ejif-2631	152	8	they	they	PRON
ejif-2631	152	9	(	(	PUNCT
ejif-2631	152	10	riba	riba	NOUN
ejif-2631	152	11	and	and	CCONJ
ejif-2631	152	12	ribh	ribh	VERB
ejif-2631	152	13	)	)	PUNCT
ejif-2631	152	14	are	be	AUX
ejif-2631	152	15	earned	earn	VERB
ejif-2631	152	16	is	be	AUX
ejif-2631	152	17	the	the	DET
ejif-2631	152	18	most	most	ADV
ejif-2631	152	19	important	important	ADJ
ejif-2631	152	20	aspect	aspect	NOUN
ejif-2631	152	21	of	of	ADP
ejif-2631	152	22	the	the	DET
ejif-2631	152	23	distinction	distinction	NOUN
ejif-2631	152	24	.	.	PUNCT
ejif-2631	153	1	the	the	DET
ejif-2631	153	2	most	most	ADV
ejif-2631	153	3	important	important	ADJ
ejif-2631	153	4	difference	difference	NOUN
ejif-2631	153	5	about	about	ADP
ejif-2631	153	6	the	the	DET
ejif-2631	153	7	environment	environment	NOUN
ejif-2631	153	8	in	in	ADP
ejif-2631	153	9	which	which	PRON
ejif-2631	153	10	the	the	DET
ejif-2631	153	11	"	"	PUNCT
ejif-2631	153	12	riba	riba	PROPN
ejif-2631	153	13	"	"	PUNCT
ejif-2631	153	14	occurs	occur	VERB
ejif-2631	153	15	with	with	ADP
ejif-2631	153	16	the	the	DET
ejif-2631	153	17	environment	environment	NOUN
ejif-2631	153	18	in	in	ADP
ejif-2631	153	19	which	which	PRON
ejif-2631	153	20	"	"	PUNCT
ejif-2631	153	21	ribh	ribh	VERB
ejif-2631	153	22	"	"	PUNCT
ejif-2631	153	23	occurs	occur	VERB
ejif-2631	153	24	,	,	PUNCT
ejif-2631	153	25	is	be	AUX
ejif-2631	153	26	defined	define	VERB
ejif-2631	153	27	in	in	ADP
ejif-2631	153	28	a	a	DET
ejif-2631	153	29	simple	simple	ADJ
ejif-2631	153	30	word	word	NOUN
ejif-2631	153	31	"	"	PUNCT
ejif-2631	153	32	reality	reality	NOUN
ejif-2631	153	33	"	"	PUNCT
ejif-2631	153	34	.	.	PUNCT
ejif-2631	154	1	trading	trading	NOUN
ejif-2631	154	2	,	,	PUNCT
ejif-2631	154	3	investing	invest	VERB
ejif-2631	154	4	take	take	VERB
ejif-2631	154	5	place	place	NOUN
ejif-2631	154	6	in	in	ADP
ejif-2631	154	7	a	a	DET
ejif-2631	154	8	real	real	ADJ
ejif-2631	154	9	economy	economy	NOUN
ejif-2631	154	10	.	.	PUNCT
ejif-2631	155	1	in	in	ADP
ejif-2631	155	2	this	this	DET
ejif-2631	155	3	real	real	ADJ
ejif-2631	155	4	economy	economy	NOUN
ejif-2631	155	5	,	,	PUNCT
ejif-2631	155	6	people	people	NOUN
ejif-2631	155	7	do	do	VERB
ejif-2631	155	8	real	real	ADJ
ejif-2631	155	9	buying	buying	NOUN
ejif-2631	155	10	and	and	CCONJ
ejif-2631	155	11	selling	selling	NOUN
ejif-2631	155	12	.	.	PUNCT
ejif-2631	156	1	they	they	PRON
ejif-2631	156	2	(	(	PUNCT
ejif-2631	156	3	buyers	buyer	NOUN
ejif-2631	156	4	and	and	CCONJ
ejif-2631	156	5	sellers	seller	NOUN
ejif-2631	156	6	)	)	PUNCT
ejif-2631	156	7	experience	experience	VERB
ejif-2631	156	8	real	real	ADJ
ejif-2631	156	9	risks	risk	NOUN
ejif-2631	156	10	.	.	PUNCT
ejif-2631	157	1	profit	profit	NOUN
ejif-2631	157	2	achieves	achieve	VERB
ejif-2631	157	3	in	in	ADP
ejif-2631	157	4	a	a	DET
ejif-2631	157	5	real	real	ADJ
ejif-2631	157	6	economic	economic	ADJ
ejif-2631	157	7	activity	activity	NOUN
ejif-2631	157	8	,	,	PUNCT
ejif-2631	157	9	but	but	CCONJ
ejif-2631	157	10	riba	riba	PROPN
ejif-2631	157	11	does	do	AUX
ejif-2631	157	12	not	not	PART
ejif-2631	157	13	happen	happen	VERB
ejif-2631	157	14	in	in	ADP
ejif-2631	157	15	a	a	DET
ejif-2631	157	16	real	real	ADJ
ejif-2631	157	17	activity	activity	NOUN
ejif-2631	157	18	.	.	PUNCT
ejif-2631	158	1	in	in	ADP
ejif-2631	158	2	many	many	ADJ
ejif-2631	158	3	cases	case	NOUN
ejif-2631	158	4	,	,	PUNCT
ejif-2631	158	5	there	there	PRON
ejif-2631	158	6	is	be	VERB
ejif-2631	158	7	no	no	DET
ejif-2631	158	8	deal	deal	NOUN
ejif-2631	158	9	.	.	PUNCT
ejif-2631	159	1	the	the	DET
ejif-2631	159	2	goods	good	NOUN
ejif-2631	159	3	are	be	AUX
ejif-2631	159	4	not	not	PART
ejif-2631	159	5	actually	actually	ADV
ejif-2631	159	6	traded	trade	VERB
ejif-2631	159	7	.	.	PUNCT
ejif-2631	160	1	the	the	DET
ejif-2631	160	2	actual	actual	ADJ
ejif-2631	160	3	sale	sale	NOUN
ejif-2631	160	4	and	and	CCONJ
ejif-2631	160	5	delivery	delivery	NOUN
ejif-2631	160	6	do	do	AUX
ejif-2631	160	7	not	not	PART
ejif-2631	160	8	occur	occur	VERB
ejif-2631	160	9	.	.	PUNCT
ejif-2631	161	1	the	the	DET
ejif-2631	161	2	main	main	ADJ
ejif-2631	161	3	differences	difference	NOUN
ejif-2631	161	4	between	between	ADP
ejif-2631	161	5	riba	riba	NOUN
ejif-2631	161	6	and	and	CCONJ
ejif-2631	161	7	ribh	ribh	NOUN
ejif-2631	161	8	is	be	AUX
ejif-2631	161	9	shown	show	VERB
ejif-2631	161	10	in	in	ADP
ejif-2631	161	11	below	below	ADP
ejif-2631	161	12	table	table	NOUN
ejif-2631	161	13	,	,	PUNCT
ejif-2631	161	14	briefly	briefly	ADV
ejif-2631	161	15	.	.	PUNCT
ejif-2631	162	1	viii	viii	PROPN
ejif-2631	162	2	.	.	PUNCT
ejif-2631	163	1	zakat	zakat	PROPN
ejif-2631	163	2	god	god	PROPN
ejif-2631	163	3	possesses	possess	VERB
ejif-2631	163	4	all	all	DET
ejif-2631	163	5	wealth	wealth	NOUN
ejif-2631	163	6	and	and	CCONJ
ejif-2631	163	7	private	private	ADJ
ejif-2631	163	8	property	property	NOUN
ejif-2631	163	9	,	,	PUNCT
ejif-2631	163	10	this	this	PRON
ejif-2631	163	11	is	be	AUX
ejif-2631	163	12	the	the	DET
ejif-2631	163	13	fundamental	fundamental	ADJ
ejif-2631	163	14	principle	principle	NOUN
ejif-2631	163	15	based	base	VERB
ejif-2631	163	16	on	on	ADP
ejif-2631	163	17	the	the	DET
ejif-2631	163	18	holy	holy	PROPN
ejif-2631	163	19	quran	quran	PROPN
ejif-2631	163	20	in	in	ADP
ejif-2631	163	21	islam	islam	PROPN
ejif-2631	163	22	,	,	PUNCT
ejif-2631	163	23	and	and	CCONJ
ejif-2631	163	24	the	the	DET
ejif-2631	163	25	property	property	NOUN
ejif-2631	163	26	has	have	VERB
ejif-2631	163	27	a	a	DET
ejif-2631	163	28	public	public	ADJ
ejif-2631	163	29	meaning	meaning	NOUN
ejif-2631	163	30	and	and	CCONJ
ejif-2631	163	31	it	it	PRON
ejif-2631	163	32	should	should	AUX
ejif-2631	163	33	be	be	AUX
ejif-2631	163	34	spent	spend	VERB
ejif-2631	163	35	on	on	ADP
ejif-2631	163	36	the	the	DET
ejif-2631	163	37	usefulness	usefulness	NOUN
ejif-2631	163	38	of	of	ADP
ejif-2631	163	39	the	the	DET
ejif-2631	163	40	islamic	islamic	PROPN
ejif-2631	163	41	community	community	NOUN
ejif-2631	163	42	.	.	PUNCT
ejif-2631	164	1	therefore	therefore	ADV
ejif-2631	164	2	,	,	PUNCT
ejif-2631	164	3	there	there	PRON
ejif-2631	164	4	must	must	AUX
ejif-2631	164	5	be	be	AUX
ejif-2631	164	6	a	a	DET
ejif-2631	164	7	powerful	powerful	ADJ
ejif-2631	164	8	mechanism	mechanism	NOUN
ejif-2631	164	9	for	for	ADP
ejif-2631	164	10	the	the	DET
ejif-2631	164	11	turnover	turnover	NOUN
ejif-2631	164	12	of	of	ADP
ejif-2631	164	13	the	the	DET
ejif-2631	164	14	wealth	wealth	NOUN
ejif-2631	164	15	in	in	ADP
ejif-2631	164	16	islam	islam	PROPN
ejif-2631	164	17	in	in	ADP
ejif-2631	164	18	order	order	NOUN
ejif-2631	164	19	to	to	PART
ejif-2631	164	20	realize	realize	VERB
ejif-2631	164	21	the	the	DET
ejif-2631	164	22	issue	issue	NOUN
ejif-2631	164	23	of	of	ADP
ejif-2631	164	24	social	social	ADJ
ejif-2631	164	25	justice	justice	NOUN
ejif-2631	164	26	.	.	PUNCT
ejif-2631	165	1	for	for	ADP
ejif-2631	165	2	this	this	DET
ejif-2631	165	3	circulation	circulation	NOUN
ejif-2631	165	4	of	of	ADP
ejif-2631	165	5	wealth	wealth	NOUN
ejif-2631	165	6	,	,	PUNCT
ejif-2631	165	7	islam	islam	PROPN
ejif-2631	165	8	has	have	AUX
ejif-2631	165	9	established	establish	VERB
ejif-2631	165	10	instruments	instrument	NOUN
ejif-2631	165	11	as	as	ADP
ejif-2631	165	12	a	a	DET
ejif-2631	165	13	law	law	NOUN
ejif-2631	165	14	of	of	ADP
ejif-2631	165	15	sharia	sharia	PROPN
ejif-2631	165	16	.	.	PUNCT
ejif-2631	166	1	the	the	DET
ejif-2631	166	2	most	most	ADV
ejif-2631	166	3	important	important	ADJ
ejif-2631	166	4	is	be	AUX
ejif-2631	166	5	a	a	DET
ejif-2631	166	6	mechanism	mechanism	NOUN
ejif-2631	166	7	called	call	VERB
ejif-2631	166	8	zakat	zakat	NOUN
ejif-2631	166	9	.	.	PUNCT
ejif-2631	167	1	zakat	zakat	PROPN
ejif-2631	167	2	is	be	AUX
ejif-2631	167	3	a	a	DET
ejif-2631	167	4	strong	strong	ADJ
ejif-2631	167	5	device	device	NOUN
ejif-2631	167	6	that	that	PRON
ejif-2631	167	7	inherently	inherently	ADV
ejif-2631	167	8	cause	cause	VERB
ejif-2631	167	9	redistribution	redistribution	NOUN
ejif-2631	167	10	of	of	ADP
ejif-2631	167	11	income	income	NOUN
ejif-2631	167	12	and	and	CCONJ
ejif-2631	167	13	wealth	wealth	NOUN
ejif-2631	167	14	is	be	AUX
ejif-2631	167	15	in	in	ADP
ejif-2631	167	16	islam	islam	PROPN
ejif-2631	167	17	.	.	PUNCT
ejif-2631	168	1	the	the	DET
ejif-2631	168	2	qur'an	qur'an	NOUN
ejif-2631	168	3	has	have	AUX
ejif-2631	168	4	interpreted	interpret	VERB
ejif-2631	168	5	zakat	zakat	PROPN
ejif-2631	168	6	as	as	ADP
ejif-2631	168	7	a	a	DET
ejif-2631	168	8	tool	tool	NOUN
ejif-2631	168	9	for	for	ADP
ejif-2631	168	10	the	the	DET
ejif-2631	168	11	purification	purification	NOUN
ejif-2631	168	12	of	of	ADP
ejif-2631	168	13	wealth	wealth	NOUN
ejif-2631	168	14	.	.	PUNCT
ejif-2631	169	1	if	if	SCONJ
ejif-2631	169	2	we	we	PRON
ejif-2631	169	3	want	want	VERB
ejif-2631	169	4	to	to	PART
ejif-2631	169	5	compare	compare	VERB
ejif-2631	169	6	it	it	PRON
ejif-2631	169	7	with	with	ADP
ejif-2631	169	8	a	a	DET
ejif-2631	169	9	financial	financial	ADJ
ejif-2631	169	10	term	term	NOUN
ejif-2631	169	11	in	in	ADP
ejif-2631	169	12	the	the	DET
ejif-2631	169	13	west	west	NOUN
ejif-2631	169	14	,	,	PUNCT
ejif-2631	169	15	we	we	PRON
ejif-2631	169	16	can	can	AUX
ejif-2631	169	17	say	say	VERB
ejif-2631	169	18	that	that	SCONJ
ejif-2631	169	19	zakat	zakat	PROPN
ejif-2631	169	20	is	be	AUX
ejif-2631	169	21	an	an	DET
ejif-2631	169	22	islamic	islamic	ADJ
ejif-2631	169	23	tax	tax	NOUN
ejif-2631	169	24	.	.	PUNCT
ejif-2631	170	1	a	a	DET
ejif-2631	170	2	religious	religious	ADJ
ejif-2631	170	3	tax	tax	NOUN
ejif-2631	170	4	,	,	PUNCT
ejif-2631	170	5	which	which	PRON
ejif-2631	170	6	is	be	AUX
ejif-2631	170	7	deducted	deduct	VERB
ejif-2631	170	8	from	from	ADP
ejif-2631	170	9	the	the	DET
ejif-2631	170	10	wealth	wealth	NOUN
ejif-2631	170	11	of	of	ADP
ejif-2631	170	12	those	those	DET
ejif-2631	170	13	parts	part	NOUN
ejif-2631	170	14	of	of	ADP
ejif-2631	170	15	the	the	DET
ejif-2631	170	16	community	community	NOUN
ejif-2631	170	17	who	who	PRON
ejif-2631	170	18	pay	pay	VERB
ejif-2631	170	19	and	and	CCONJ
ejif-2631	170	20	assign	assign	VERB
ejif-2631	170	21	to	to	ADP
ejif-2631	170	22	the	the	DET
ejif-2631	170	23	poor	poor	ADJ
ejif-2631	170	24	people	people	NOUN
ejif-2631	170	25	and	and	CCONJ
ejif-2631	170	26	is	be	AUX
ejif-2631	170	27	an	an	DET
ejif-2631	170	28	obligatory	obligatory	ADJ
ejif-2631	170	29	charge	charge	NOUN
ejif-2631	170	30	,	,	PUNCT
ejif-2631	170	31	one	one	NUM
ejif-2631	170	32	of	of	ADP
ejif-2631	170	33	the	the	DET
ejif-2631	170	34	five	five	NUM
ejif-2631	170	35	basic	basic	ADJ
ejif-2631	170	36	practices	practice	NOUN
ejif-2631	170	37	that	that	PRON
ejif-2631	170	38	muslims	muslim	NOUN
ejif-2631	170	39	perform	perform	VERB
ejif-2631	170	40	mandatory	mandatory	ADJ
ejif-2631	170	41	(	(	PUNCT
ejif-2631	170	42	in	in	ADP
ejif-2631	170	43	shia	shia	PROPN
ejif-2631	170	44	is	be	AUX
ejif-2631	170	45	one	one	NUM
ejif-2631	170	46	of	of	ADP
ejif-2631	170	47	ten	ten	NUM
ejif-2631	170	48	)	)	PUNCT
ejif-2631	170	49	.	.	PUNCT
ejif-2631	171	1	ejif	ejif	PROPN
ejif-2631	171	2	–	–	PUNCT
ejif-2631	171	3	european	european	PROPN
ejif-2631	171	4	journal	journal	PROPN
ejif-2631	171	5	of	of	ADP
ejif-2631	171	6	islamic	islamic	PROPN
ejif-2631	171	7	finance	finance	PROPN
ejif-2631	171	8	no11	no11	PROPN
ejif-2631	171	9	,	,	PUNCT
ejif-2631	171	10	december	december	PROPN
ejif-2631	171	11	(	(	PUNCT
ejif-2631	171	12	2018	2018	NUM
ejif-2631	171	13	)	)	PUNCT
ejif-2631	172	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2631	172	2	issn	issn	VERB
ejif-2631	172	3	2421	2421	NUM
ejif-2631	172	4	-	-	SYM
ejif-2631	172	5	2172	2172	NUM
ejif-2631	172	6	5	5	NUM
ejif-2631	172	7	zakat	zakat	NOUN
ejif-2631	172	8	is	be	AUX
ejif-2631	172	9	payable	payable	ADJ
ejif-2631	172	10	based	base	VERB
ejif-2631	172	11	on	on	ADP
ejif-2631	172	12	real	real	ADJ
ejif-2631	172	13	ownership	ownership	NOUN
ejif-2631	172	14	of	of	ADP
ejif-2631	172	15	productive	productive	ADJ
ejif-2631	172	16	and	and	CCONJ
ejif-2631	172	17	excess	excess	ADJ
ejif-2631	172	18	assets	asset	NOUN
ejif-2631	172	19	that	that	PRON
ejif-2631	172	20	have	have	AUX
ejif-2631	172	21	been	be	AUX
ejif-2631	172	22	controlled	control	VERB
ejif-2631	172	23	for	for	ADP
ejif-2631	172	24	a	a	DET
ejif-2631	172	25	year	year	NOUN
ejif-2631	172	26	.	.	PUNCT
ejif-2631	173	1	as	as	ADP
ejif-2631	173	2	a	a	DET
ejif-2631	173	3	result	result	NOUN
ejif-2631	173	4	,	,	PUNCT
ejif-2631	173	5	temporary	temporary	ADJ
ejif-2631	173	6	acquisitions	acquisition	NOUN
ejif-2631	173	7	,	,	PUNCT
ejif-2631	173	8	impermanent	impermanent	NOUN
ejif-2631	173	9	and	and	CCONJ
ejif-2631	173	10	occasional	occasional	ADJ
ejif-2631	173	11	assets	asset	NOUN
ejif-2631	173	12	,	,	PUNCT
ejif-2631	173	13	and	and	CCONJ
ejif-2631	173	14	perishable	perishable	VERB
ejif-2631	173	15	and	and	CCONJ
ejif-2631	173	16	corruptible	corruptible	ADJ
ejif-2631	173	17	goods	good	NOUN
ejif-2631	173	18	are	be	AUX
ejif-2631	173	19	not	not	PART
ejif-2631	173	20	the	the	DET
ejif-2631	173	21	basis	basis	NOUN
ejif-2631	173	22	for	for	ADP
ejif-2631	173	23	calculating	calculate	VERB
ejif-2631	173	24	zakat	zakat	NOUN
ejif-2631	174	1	[	[	X
ejif-2631	174	2	33	33	NUM
ejif-2631	174	3	]	]	PUNCT
ejif-2631	174	4	.	.	PUNCT
ejif-2631	175	1	another	another	DET
ejif-2631	175	2	important	important	ADJ
ejif-2631	175	3	issue	issue	NOUN
ejif-2631	175	4	is	be	AUX
ejif-2631	175	5	complete	complete	ADJ
ejif-2631	175	6	ownership	ownership	NOUN
ejif-2631	175	7	.	.	PUNCT
ejif-2631	176	1	that	that	PRON
ejif-2631	176	2	means	mean	VERB
ejif-2631	176	3	,	,	PUNCT
ejif-2631	176	4	a	a	DET
ejif-2631	176	5	person	person	NOUN
ejif-2631	176	6	own	own	VERB
ejif-2631	176	7	a	a	DET
ejif-2631	176	8	property	property	NOUN
ejif-2631	176	9	entirely	entirely	ADV
ejif-2631	176	10	and	and	CCONJ
ejif-2631	176	11	nobody	nobody	PRON
ejif-2631	176	12	else	else	ADV
ejif-2631	176	13	has	have	VERB
ejif-2631	176	14	any	any	DET
ejif-2631	176	15	claims	claim	NOUN
ejif-2631	176	16	.	.	PUNCT
ejif-2631	177	1	in	in	ADP
ejif-2631	177	2	other	other	ADJ
ejif-2631	177	3	words	word	NOUN
ejif-2631	177	4	,	,	PUNCT
ejif-2631	177	5	the	the	DET
ejif-2631	177	6	asset	asset	NOUN
ejif-2631	177	7	should	should	AUX
ejif-2631	177	8	be	be	AUX
ejif-2631	177	9	genuine	genuine	ADJ
ejif-2631	177	10	and	and	CCONJ
ejif-2631	177	11	without	without	ADP
ejif-2631	177	12	any	any	DET
ejif-2631	177	13	claim	claim	NOUN
ejif-2631	177	14	from	from	ADP
ejif-2631	177	15	others	other	NOUN
ejif-2631	177	16	.	.	PUNCT
ejif-2631	178	1	productive	productive	ADJ
ejif-2631	178	2	assets	asset	NOUN
ejif-2631	178	3	are	be	AUX
ejif-2631	178	4	considered	consider	VERB
ejif-2631	178	5	as	as	ADP
ejif-2631	178	6	cash	cash	NOUN
ejif-2631	178	7	in	in	ADP
ejif-2631	178	8	hand	hand	NOUN
ejif-2631	178	9	and/or	and/or	CCONJ
ejif-2631	178	10	at	at	ADP
ejif-2631	178	11	the	the	DET
ejif-2631	178	12	bank	bank	NOUN
ejif-2631	178	13	,	,	PUNCT
ejif-2631	178	14	stocks	stock	NOUN
ejif-2631	178	15	,	,	PUNCT
ejif-2631	178	16	shares	share	NOUN
ejif-2631	178	17	,	,	PUNCT
ejif-2631	178	18	bonds	bond	NOUN
ejif-2631	178	19	,	,	PUNCT
ejif-2631	178	20	inventories	inventory	NOUN
ejif-2631	178	21	of	of	ADP
ejif-2631	178	22	finished	finish	VERB
ejif-2631	178	23	goods	good	NOUN
ejif-2631	178	24	intended	intend	VERB
ejif-2631	178	25	for	for	ADP
ejif-2631	178	26	sale	sale	NOUN
ejif-2631	178	27	,	,	PUNCT
ejif-2631	178	28	earnings	earning	NOUN
ejif-2631	178	29	from	from	ADP
ejif-2631	178	30	rented	rent	VERB
ejif-2631	178	31	fixed	fix	VERB
ejif-2631	178	32	industrial	industrial	ADJ
ejif-2631	178	33	assets	asset	NOUN
ejif-2631	178	34	and	and	CCONJ
ejif-2631	178	35	net	net	ADJ
ejif-2631	178	36	receivables	receivables	NOUN
ejif-2631	178	37	(	(	PUNCT
ejif-2631	178	38	in	in	ADP
ejif-2631	178	39	shia	shia	PROPN
ejif-2631	178	40	zakatable	zakatable	ADJ
ejif-2631	178	41	assets	asset	NOUN
ejif-2631	178	42	are	be	AUX
ejif-2631	178	43	limited	limit	VERB
ejif-2631	178	44	and	and	CCONJ
ejif-2631	178	45	this	this	DET
ejif-2631	178	46	issue	issue	NOUN
ejif-2631	178	47	is	be	AUX
ejif-2631	178	48	discussed	discuss	VERB
ejif-2631	178	49	below	below	ADV
ejif-2631	178	50	(	(	PUNCT
ejif-2631	178	51	.	.	PUNCT
ejif-2631	179	1	there	there	PRON
ejif-2631	179	2	are	be	VERB
ejif-2631	179	3	a	a	DET
ejif-2631	179	4	few	few	ADJ
ejif-2631	179	5	exceptions	exception	NOUN
ejif-2631	179	6	to	to	ADP
ejif-2631	179	7	zakat	zakat	NOUN
ejif-2631	179	8	's	's	PART
ejif-2631	179	9	payment	payment	NOUN
ejif-2631	179	10	,	,	PUNCT
ejif-2631	179	11	for	for	ADP
ejif-2631	179	12	example	example	NOUN
ejif-2631	179	13	,	,	PUNCT
ejif-2631	179	14	assets	asset	NOUN
ejif-2631	179	15	held	hold	VERB
ejif-2631	179	16	for	for	ADP
ejif-2631	179	17	daily	daily	ADJ
ejif-2631	179	18	consumption	consumption	NOUN
ejif-2631	179	19	are	be	AUX
ejif-2631	179	20	not	not	PART
ejif-2631	179	21	zakatable	zakatable	ADJ
ejif-2631	179	22	.	.	PUNCT
ejif-2631	180	1	generally	generally	ADV
ejif-2631	180	2	,	,	PUNCT
ejif-2631	180	3	in	in	ADP
ejif-2631	180	4	islamic	islamic	ADJ
ejif-2631	180	5	law	law	NOUN
ejif-2631	180	6	,	,	PUNCT
ejif-2631	180	7	conventional	conventional	ADJ
ejif-2631	180	8	amount	amount	NOUN
ejif-2631	180	9	of	of	ADP
ejif-2631	180	10	the	the	DET
ejif-2631	180	11	zakat	zakat	NOUN
ejif-2631	180	12	is	be	AUX
ejif-2631	180	13	2.5	2.5	NUM
ejif-2631	180	14	%	%	NOUN
ejif-2631	180	15	of	of	ADP
ejif-2631	180	16	cash	cash	NOUN
ejif-2631	180	17	or	or	CCONJ
ejif-2631	180	18	other	other	ADJ
ejif-2631	180	19	kind	kind	NOUN
ejif-2631	180	20	of	of	ADP
ejif-2631	180	21	wealth	wealth	NOUN
ejif-2631	180	22	,	,	PUNCT
ejif-2631	180	23	which	which	PRON
ejif-2631	180	24	reaches	reach	VERB
ejif-2631	180	25	,	,	PUNCT
ejif-2631	180	26	or	or	CCONJ
ejif-2631	180	27	exceeds	exceed	VERB
ejif-2631	180	28	"	"	PUNCT
ejif-2631	180	29	nisab	nisab	NOUN
ejif-2631	180	30	"	"	PUNCT
ejif-2631	180	31	,	,	PUNCT
ejif-2631	180	32	the	the	DET
ejif-2631	180	33	minimum	minimum	NOUN
ejif-2631	180	34	amount	amount	NOUN
ejif-2631	180	35	one	one	PRON
ejif-2631	180	36	has	have	VERB
ejif-2631	180	37	to	to	PART
ejif-2631	180	38	own	own	VERB
ejif-2631	180	39	.	.	PUNCT
ejif-2631	181	1	nisab	nisab	NOUN
ejif-2631	181	2	,	,	PUNCT
ejif-2631	181	3	as	as	ADP
ejif-2631	181	4	a	a	DET
ejif-2631	181	5	criterion	criterion	NOUN
ejif-2631	181	6	,	,	PUNCT
ejif-2631	181	7	identifies	identify	VERB
ejif-2631	181	8	that	that	SCONJ
ejif-2631	181	9	how	how	SCONJ
ejif-2631	181	10	much	much	ADJ
ejif-2631	181	11	the	the	DET
ejif-2631	181	12	sum	sum	NOUN
ejif-2631	181	13	of	of	ADP
ejif-2631	181	14	property	property	NOUN
ejif-2631	181	15	is	be	AUX
ejif-2631	181	16	required	require	VERB
ejif-2631	181	17	that	that	SCONJ
ejif-2631	181	18	paying	pay	VERB
ejif-2631	181	19	zakat	zakat	NOUN
ejif-2631	181	20	for	for	ADP
ejif-2631	181	21	a	a	DET
ejif-2631	181	22	muslim	muslim	PROPN
ejif-2631	181	23	become	become	VERB
ejif-2631	181	24	mandatory	mandatory	ADJ
ejif-2631	181	25	in	in	ADP
ejif-2631	181	26	islamic	islamic	ADJ
ejif-2631	181	27	point	point	NOUN
ejif-2631	181	28	of	of	ADP
ejif-2631	181	29	view	view	NOUN
ejif-2631	181	30	.	.	PUNCT
ejif-2631	182	1	on	on	ADP
ejif-2631	182	2	the	the	DET
ejif-2631	182	3	other	other	ADJ
ejif-2631	182	4	hand	hand	NOUN
ejif-2631	182	5	,	,	PUNCT
ejif-2631	182	6	this	this	PRON
ejif-2631	182	7	means	mean	VERB
ejif-2631	182	8	that	that	SCONJ
ejif-2631	182	9	if	if	SCONJ
ejif-2631	182	10	the	the	DET
ejif-2631	182	11	amount	amount	NOUN
ejif-2631	182	12	is	be	AUX
ejif-2631	182	13	below	below	ADP
ejif-2631	182	14	the	the	DET
ejif-2631	182	15	"	"	PUNCT
ejif-2631	182	16	nisab	nisab	NOUN
ejif-2631	182	17	"	"	PUNCT
ejif-2631	182	18	muslims	muslim	NOUN
ejif-2631	182	19	do	do	AUX
ejif-2631	182	20	not	not	PART
ejif-2631	182	21	have	have	VERB
ejif-2631	182	22	to	to	PART
ejif-2631	182	23	pay	pay	VERB
ejif-2631	182	24	[	[	PUNCT
ejif-2631	182	25	34	34	NUM
ejif-2631	182	26	]	]	PUNCT
ejif-2631	182	27	.	.	PUNCT
ejif-2631	183	1	ix	ix	PROPN
ejif-2631	183	2	.	.	PUNCT
ejif-2631	184	1	accounting	accounting	NOUN
ejif-2631	184	2	practice	practice	NOUN
ejif-2631	184	3	and	and	CCONJ
ejif-2631	184	4	zakat	zakat	NOUN
ejif-2631	184	5	in	in	ADP
ejif-2631	184	6	1997	1997	NUM
ejif-2631	184	7	,	,	PUNCT
ejif-2631	184	8	adnan	adnan	PROPN
ejif-2631	184	9	and	and	CCONJ
ejif-2631	184	10	gaffikin	gaffikin	PROPN
ejif-2631	185	1	[	[	X
ejif-2631	185	2	35	35	NUM
ejif-2631	185	3	]	]	PUNCT
ejif-2631	185	4	explored	explore	VERB
ejif-2631	185	5	the	the	DET
ejif-2631	185	6	use	use	NOUN
ejif-2631	185	7	of	of	ADP
ejif-2631	185	8	financial	financial	ADJ
ejif-2631	185	9	statements	statement	NOUN
ejif-2631	185	10	to	to	PART
ejif-2631	185	11	calculate	calculate	VERB
ejif-2631	185	12	one	one	NUM
ejif-2631	185	13	’s	’s	PART
ejif-2631	185	14	liability	liability	NOUN
ejif-2631	185	15	for	for	ADP
ejif-2631	185	16	zakat	zakat	NOUN
ejif-2631	185	17	scientifically	scientifically	ADV
ejif-2631	185	18	.	.	PUNCT
ejif-2631	186	1	in	in	ADP
ejif-2631	186	2	this	this	DET
ejif-2631	186	3	study	study	NOUN
ejif-2631	186	4	,	,	PUNCT
ejif-2631	186	5	they	they	PRON
ejif-2631	186	6	examined	examine	VERB
ejif-2631	186	7	most	most	ADJ
ejif-2631	186	8	of	of	ADP
ejif-2631	186	9	the	the	DET
ejif-2631	186	10	personal	personal	ADJ
ejif-2631	186	11	aspects	aspect	NOUN
ejif-2631	186	12	of	of	ADP
ejif-2631	186	13	paying	pay	VERB
ejif-2631	186	14	zakat	zakat	NOUN
ejif-2631	186	15	as	as	ADP
ejif-2631	186	16	a	a	DET
ejif-2631	186	17	debt	debt	NOUN
ejif-2631	186	18	.	.	PUNCT
ejif-2631	187	1	they	they	PRON
ejif-2631	187	2	have	have	AUX
ejif-2631	187	3	studied	study	VERB
ejif-2631	187	4	the	the	DET
ejif-2631	187	5	issue	issue	NOUN
ejif-2631	187	6	of	of	ADP
ejif-2631	187	7	how	how	SCONJ
ejif-2631	187	8	these	these	DET
ejif-2631	187	9	standards	standard	NOUN
ejif-2631	187	10	can	can	AUX
ejif-2631	187	11	be	be	AUX
ejif-2631	187	12	applied	apply	VERB
ejif-2631	187	13	to	to	ADP
ejif-2631	187	14	the	the	DET
ejif-2631	187	15	rules	rule	NOUN
ejif-2631	187	16	and	and	CCONJ
ejif-2631	187	17	methods	method	NOUN
ejif-2631	187	18	used	use	VERB
ejif-2631	187	19	to	to	PART
ejif-2631	187	20	calculate	calculate	VERB
ejif-2631	187	21	zakat	zakat	NOUN
ejif-2631	187	22	,	,	PUNCT
ejif-2631	187	23	based	base	VERB
ejif-2631	187	24	on	on	ADP
ejif-2631	187	25	concepts	concept	NOUN
ejif-2631	187	26	such	such	ADJ
ejif-2631	187	27	as	as	ADP
ejif-2631	187	28	the	the	DET
ejif-2631	187	29	going	go	VERB
ejif-2631	187	30	concern	concern	NOUN
ejif-2631	187	31	,	,	PUNCT
ejif-2631	187	32	historical	historical	ADJ
ejif-2631	187	33	cost	cost	NOUN
ejif-2631	187	34	,	,	PUNCT
ejif-2631	187	35	and	and	CCONJ
ejif-2631	187	36	periodicity	periodicity	NOUN
ejif-2631	187	37	concepts	concept	NOUN
ejif-2631	187	38	,	,	PUNCT
ejif-2631	187	39	which	which	PRON
ejif-2631	187	40	are	be	AUX
ejif-2631	187	41	existed	exist	VERB
ejif-2631	187	42	in	in	ADP
ejif-2631	187	43	the	the	DET
ejif-2631	187	44	accounting	accounting	NOUN
ejif-2631	187	45	standards	standard	NOUN
ejif-2631	187	46	.	.	PUNCT
ejif-2631	188	1	although	although	SCONJ
ejif-2631	188	2	they	they	PRON
ejif-2631	188	3	pointed	point	VERB
ejif-2631	188	4	out	out	ADP
ejif-2631	188	5	that	that	SCONJ
ejif-2631	188	6	in	in	ADP
ejif-2631	188	7	islamic	islamic	ADJ
ejif-2631	188	8	accounting	accounting	NOUN
ejif-2631	188	9	,	,	PUNCT
ejif-2631	188	10	there	there	PRON
ejif-2631	188	11	is	be	VERB
ejif-2631	188	12	a	a	DET
ejif-2631	188	13	strong	strong	ADJ
ejif-2631	188	14	realization	realization	NOUN
ejif-2631	188	15	principle	principle	NOUN
ejif-2631	188	16	;	;	PUNCT
ejif-2631	188	17	witch	witch	NOUN
ejif-2631	188	18	must	must	AUX
ejif-2631	188	19	assets	asset	NOUN
ejif-2631	188	20	held	hold	VERB
ejif-2631	188	21	on	on	ADP
ejif-2631	188	22	are	be	AUX
ejif-2631	188	23	to	to	PART
ejif-2631	188	24	be	be	AUX
ejif-2631	188	25	recorded	record	VERB
ejif-2631	188	26	at	at	ADP
ejif-2631	188	27	historical	historical	ADJ
ejif-2631	188	28	cost	cost	NOUN
ejif-2631	188	29	.	.	PUNCT
ejif-2631	189	1	clarke	clarke	PROPN
ejif-2631	189	2	,	,	PUNCT
ejif-2631	189	3	craiig	craiig	VERB
ejif-2631	189	4	,	,	PUNCT
ejif-2631	189	5	and	and	CCONJ
ejif-2631	189	6	hamid	hamid	PROPN
ejif-2631	189	7	[	[	X
ejif-2631	189	8	36	36	NUM
ejif-2631	189	9	]	]	PUNCT
ejif-2631	189	10	reached	reach	VERB
ejif-2631	189	11	to	to	ADP
ejif-2631	189	12	this	this	DET
ejif-2631	189	13	conclusion	conclusion	NOUN
ejif-2631	189	14	that	that	SCONJ
ejif-2631	189	15	when	when	SCONJ
ejif-2631	189	16	accounting	accounting	NOUN
ejif-2631	189	17	statements	statement	NOUN
ejif-2631	189	18	are	be	AUX
ejif-2631	189	19	suitable	suitable	ADJ
ejif-2631	189	20	for	for	ADP
ejif-2631	189	21	calculating	calculate	VERB
ejif-2631	189	22	zakat	zakat	NOUN
ejif-2631	189	23	that	that	PRON
ejif-2631	189	24	to	to	PART
ejif-2631	189	25	be	be	AUX
ejif-2631	189	26	prepared	prepare	VERB
ejif-2631	189	27	based	base	VERB
ejif-2631	189	28	on	on	ADP
ejif-2631	189	29	current	current	ADJ
ejif-2631	189	30	market	market	NOUN
ejif-2631	189	31	values	value	NOUN
ejif-2631	189	32	.	.	PUNCT
ejif-2631	190	1	the	the	DET
ejif-2631	190	2	obtained	obtain	VERB
ejif-2631	190	3	results	result	NOUN
ejif-2631	190	4	about	about	ADP
ejif-2631	190	5	current	current	ADJ
ejif-2631	190	6	value	value	NOUN
ejif-2631	190	7	in	in	ADP
ejif-2631	190	8	a	a	DET
ejif-2631	190	9	model	model	NOUN
ejif-2631	190	10	that	that	PRON
ejif-2631	190	11	is	be	AUX
ejif-2631	190	12	presented	present	VERB
ejif-2631	190	13	by	by	ADP
ejif-2631	190	14	baydoun	baydoun	NOUN
ejif-2631	190	15	and	and	CCONJ
ejif-2631	190	16	willett	willett	NOUN
ejif-2631	190	17	[	[	X
ejif-2631	190	18	37	37	NUM
ejif-2631	190	19	]	]	PUNCT
ejif-2631	190	20	in	in	ADP
ejif-2631	190	21	the	the	DET
ejif-2631	190	22	"	"	PUNCT
ejif-2631	190	23	islamic	islamic	ADJ
ejif-2631	190	24	corporate	corporate	ADJ
ejif-2631	190	25	reports	report	NOUN
ejif-2631	190	26	"	"	PUNCT
ejif-2631	190	27	research	research	NOUN
ejif-2631	190	28	between	between	ADP
ejif-2631	190	29	1994	1994	NUM
ejif-2631	190	30	and	and	CCONJ
ejif-2631	190	31	2000	2000	NUM
ejif-2631	190	32	were	be	AUX
ejif-2631	190	33	comparable	comparable	ADJ
ejif-2631	190	34	to	to	ADP
ejif-2631	190	35	those	those	DET
ejif-2631	190	36	witch	witch	NOUN
ejif-2631	190	37	clarke	clarke	PROPN
ejif-2631	190	38	and	and	CCONJ
ejif-2631	190	39	colleagues	colleague	NOUN
ejif-2631	190	40	argued	argue	VERB
ejif-2631	190	41	.	.	PUNCT
ejif-2631	191	1	the	the	DET
ejif-2631	191	2	most	most	ADV
ejif-2631	191	3	important	important	ADJ
ejif-2631	191	4	investigation	investigation	NOUN
ejif-2631	191	5	witch	witch	NOUN
ejif-2631	191	6	was	be	AUX
ejif-2631	191	7	carried	carry	VERB
ejif-2631	191	8	out	out	ADP
ejif-2631	191	9	in	in	ADP
ejif-2631	191	10	order	order	NOUN
ejif-2631	191	11	to	to	PART
ejif-2631	191	12	find	find	VERB
ejif-2631	191	13	a	a	DET
ejif-2631	191	14	comprehensive	comprehensive	ADJ
ejif-2631	191	15	mechanism	mechanism	NOUN
ejif-2631	191	16	for	for	ADP
ejif-2631	191	17	paying	pay	VERB
ejif-2631	191	18	,	,	PUNCT
ejif-2631	191	19	collecting	collect	VERB
ejif-2631	191	20	and	and	CCONJ
ejif-2631	191	21	distributing	distribute	VERB
ejif-2631	191	22	zakat	zakat	NOUN
ejif-2631	191	23	among	among	ADP
ejif-2631	191	24	the	the	DET
ejif-2631	191	25	persian	persian	PROPN
ejif-2631	191	26	gulf	gulf	PROPN
ejif-2631	191	27	countries	country	NOUN
ejif-2631	191	28	)	)	PUNCT
ejif-2631	191	29	members	member	NOUN
ejif-2631	191	30	of	of	ADP
ejif-2631	191	31	the	the	DET
ejif-2631	191	32	gulf	gulf	PROPN
ejif-2631	191	33	co	co	PROPN
ejif-2631	191	34	-	-	PROPN
ejif-2631	191	35	operation	operation	PROPN
ejif-2631	191	36	council	council	NOUN
ejif-2631	191	37	(	(	PUNCT
ejif-2631	191	38	gcc	gcc	NOUN
ejif-2631	191	39	)	)	PUNCT
ejif-2631	191	40	)	)	PUNCT
ejif-2631	191	41	.	.	PUNCT
ejif-2631	192	1	this	this	DET
ejif-2631	192	2	research	research	NOUN
ejif-2631	192	3	reveals	reveal	VERB
ejif-2631	192	4	that	that	SCONJ
ejif-2631	192	5	the	the	DET
ejif-2631	192	6	role	role	NOUN
ejif-2631	192	7	of	of	ADP
ejif-2631	192	8	the	the	DET
ejif-2631	192	9	government	government	NOUN
ejif-2631	192	10	in	in	ADP
ejif-2631	192	11	organizing	organize	VERB
ejif-2631	192	12	the	the	DET
ejif-2631	192	13	process	process	NOUN
ejif-2631	192	14	of	of	ADP
ejif-2631	192	15	collecting	collect	VERB
ejif-2631	192	16	and	and	CCONJ
ejif-2631	192	17	paying	pay	VERB
ejif-2631	192	18	zakat	zakat	NOUN
ejif-2631	192	19	is	be	AUX
ejif-2631	192	20	crucial	crucial	ADJ
ejif-2631	192	21	due	due	ADP
ejif-2631	192	22	to	to	ADP
ejif-2631	192	23	some	some	DET
ejif-2631	192	24	problems	problem	NOUN
ejif-2631	192	25	that	that	PRON
ejif-2631	192	26	arise	arise	VERB
ejif-2631	192	27	in	in	ADP
ejif-2631	192	28	absence	absence	NOUN
ejif-2631	192	29	of	of	ADP
ejif-2631	192	30	proper	proper	ADJ
ejif-2631	192	31	organization	organization	NOUN
ejif-2631	192	32	.	.	PUNCT
ejif-2631	193	1	x.	x.	NOUN
ejif-2631	193	2	differences	difference	NOUN
ejif-2631	193	3	between	between	ADP
ejif-2631	193	4	zakat	zakat	NOUN
ejif-2631	193	5	in	in	ADP
ejif-2631	193	6	shia	shia	PROPN
ejif-2631	193	7	and	and	CCONJ
ejif-2631	193	8	sunni	sunni	PROPN
ejif-2631	193	9	there	there	PRON
ejif-2631	193	10	are	be	VERB
ejif-2631	193	11	differences	difference	NOUN
ejif-2631	193	12	in	in	ADP
ejif-2631	193	13	the	the	DET
ejif-2631	193	14	zakat	zakat	NOUN
ejif-2631	193	15	rulings	ruling	NOUN
ejif-2631	193	16	between	between	ADP
ejif-2631	193	17	shia	shia	PROPN
ejif-2631	193	18	and	and	CCONJ
ejif-2631	193	19	sunni	sunni	ADJ
ejif-2631	193	20	religions	religion	NOUN
ejif-2631	193	21	,	,	PUNCT
ejif-2631	193	22	and	and	CCONJ
ejif-2631	193	23	these	these	DET
ejif-2631	193	24	differences	difference	NOUN
ejif-2631	193	25	are	be	AUX
ejif-2631	193	26	such	such	ADJ
ejif-2631	193	27	that	that	SCONJ
ejif-2631	193	28	the	the	DET
ejif-2631	193	29	question	question	NOUN
ejif-2631	193	30	about	about	ADP
ejif-2631	193	31	the	the	DET
ejif-2631	193	32	need	need	NOUN
ejif-2631	193	33	for	for	ADP
ejif-2631	193	34	islamic	islamic	ADJ
ejif-2631	193	35	accounting	accounting	PROPN
ejif-2631	193	36	or	or	CCONJ
ejif-2631	193	37	islamic	islamic	ADJ
ejif-2631	193	38	accounting	accounting	NOUN
ejif-2631	193	39	standards	standard	NOUN
ejif-2631	193	40	is	be	AUX
ejif-2631	193	41	raised	raise	VERB
ejif-2631	193	42	.	.	PUNCT
ejif-2631	194	1	the	the	DET
ejif-2631	194	2	most	most	ADV
ejif-2631	194	3	important	important	ADJ
ejif-2631	194	4	difference	difference	NOUN
ejif-2631	194	5	can	can	AUX
ejif-2631	194	6	be	be	AUX
ejif-2631	194	7	found	find	VERB
ejif-2631	194	8	in	in	ADP
ejif-2631	194	9	the	the	DET
ejif-2631	194	10	cases	case	NOUN
ejif-2631	194	11	of	of	ADP
ejif-2631	194	12	zakat	zakat	NOUN
ejif-2631	194	13	.	.	PUNCT
ejif-2631	195	1	zakatable	zakatable	ADJ
ejif-2631	195	2	assets	asset	NOUN
ejif-2631	195	3	in	in	ADP
ejif-2631	195	4	shia	shia	PROPN
ejif-2631	195	5	jurisprudence	jurisprudence	NOUN
ejif-2631	195	6	,	,	PUNCT
ejif-2631	195	7	unlike	unlike	ADP
ejif-2631	195	8	sunni	sunni	ADJ
ejif-2631	195	9	jurisprudence	jurisprudence	NOUN
ejif-2631	195	10	,	,	PUNCT
ejif-2631	195	11	are	be	AUX
ejif-2631	195	12	limited	limit	VERB
ejif-2631	195	13	in	in	ADP
ejif-2631	195	14	certain	certain	ADJ
ejif-2631	195	15	cases	case	NOUN
ejif-2631	195	16	.	.	PUNCT
ejif-2631	196	1	this	this	DET
ejif-2631	196	2	restriction	restriction	NOUN
ejif-2631	196	3	is	be	AUX
ejif-2631	196	4	to	to	ADP
ejif-2631	196	5	such	such	DET
ejif-2631	196	6	an	an	DET
ejif-2631	196	7	extent	extent	NOUN
ejif-2631	196	8	that	that	SCONJ
ejif-2631	196	9	,	,	PUNCT
ejif-2631	196	10	in	in	ADP
ejif-2631	196	11	order	order	NOUN
ejif-2631	196	12	to	to	PART
ejif-2631	196	13	include	include	VERB
ejif-2631	196	14	a	a	DET
ejif-2631	196	15	particular	particular	ADJ
ejif-2631	196	16	asset	asset	NOUN
ejif-2631	196	17	that	that	PRON
ejif-2631	196	18	is	be	AUX
ejif-2631	196	19	zakatable	zakatable	ADJ
ejif-2631	196	20	,	,	PUNCT
ejif-2631	196	21	it	it	PRON
ejif-2631	196	22	must	must	AUX
ejif-2631	196	23	also	also	ADV
ejif-2631	196	24	possess	possess	VERB
ejif-2631	196	25	its	its	PRON
ejif-2631	196	26	own	own	ADJ
ejif-2631	196	27	inherent	inherent	ADJ
ejif-2631	196	28	conditions	condition	NOUN
ejif-2631	196	29	.	.	PUNCT
ejif-2631	197	1	in	in	ADP
ejif-2631	197	2	the	the	DET
ejif-2631	197	3	case	case	NOUN
ejif-2631	197	4	of	of	ADP
ejif-2631	197	5	zakat	zakat	PROPN
ejif-2631	197	6	accounting	accounting	NOUN
ejif-2631	197	7	,	,	PUNCT
ejif-2631	197	8	the	the	DET
ejif-2631	197	9	most	most	ADV
ejif-2631	197	10	important	important	ADJ
ejif-2631	197	11	difference	difference	NOUN
ejif-2631	197	12	is	be	AUX
ejif-2631	197	13	about	about	ADP
ejif-2631	197	14	the	the	DET
ejif-2631	197	15	wealth	wealth	NOUN
ejif-2631	197	16	-trading	-trade	VERB
ejif-2631	197	17	capital	capital	NOUN
ejif-2631	197	18	in	in	ADP
ejif-2631	197	19	shia	shia	PROPN
ejif-2631	197	20	jurisprudence	jurisprudence	NOUN
ejif-2631	197	21	zakat	zakat	NOUN
ejif-2631	197	22	on	on	ADP
ejif-2631	197	23	wealth	wealth	NOUN
ejif-2631	197	24	is	be	AUX
ejif-2631	197	25	not	not	PART
ejif-2631	197	26	mandatory	mandatory	ADJ
ejif-2631	197	27	but	but	CCONJ
ejif-2631	197	28	in	in	ADP
ejif-2631	197	29	the	the	DET
ejif-2631	197	30	sunni	sunni	PROPN
ejif-2631	197	31	belief	belief	NOUN
ejif-2631	197	32	,	,	PUNCT
ejif-2631	197	33	it	it	PRON
ejif-2631	197	34	is	be	AUX
ejif-2631	197	35	.	.	PUNCT
ejif-2631	198	1	below	below	ADP
ejif-2631	198	2	table	table	NOUN
ejif-2631	198	3	(	(	PUNCT
ejif-2631	198	4	table1	table1	PROPN
ejif-2631	198	5	)	)	PUNCT
ejif-2631	198	6	presents	present	VERB
ejif-2631	198	7	some	some	DET
ejif-2631	198	8	major	major	ADJ
ejif-2631	198	9	differences	difference	NOUN
ejif-2631	198	10	in	in	ADP
ejif-2631	198	11	this	this	DET
ejif-2631	198	12	issue	issue	NOUN
ejif-2631	198	13	.	.	PUNCT
ejif-2631	199	1	table1	table1	PROPN
ejif-2631	199	2	:	:	PUNCT
ejif-2631	200	1	title	title	NOUN
ejif-2631	200	2	shia1	shia1	PROPN
ejif-2631	200	3	sunni2	sunni2	PROPN
ejif-2631	200	4	maliki	maliki	PROPN
ejif-2631	200	5	shafi'i	shafi'i	PROPN
ejif-2631	200	6	hanafi	hanafi	PROPN
ejif-2631	200	7	hanbali	hanbali	PROPN
ejif-2631	200	8	is	be	AUX
ejif-2631	200	9	maturity	maturity	NOUN
ejif-2631	200	10	as	as	ADP
ejif-2631	200	11	a	a	DET
ejif-2631	200	12	criterion	criterion	NOUN
ejif-2631	200	13	for	for	ADP
ejif-2631	200	14	paying	pay	VERB
ejif-2631	200	15	zakat	zakat	NOUN
ejif-2631	200	16	?	?	PUNCT
ejif-2631	201	1	yes	yes	INTJ
ejif-2631	202	1	no	no	INTJ
ejif-2631	203	1	no	no	INTJ
ejif-2631	204	1	yes	yes	INTJ
ejif-2631	204	2	no	no	INTJ
ejif-2631	204	3	is	be	AUX
ejif-2631	204	4	zakat	zakat	NOUN
ejif-2631	204	5	mandatory	mandatory	ADJ
ejif-2631	204	6	for	for	ADP
ejif-2631	204	7	nonmuslims	nonmuslim	NOUN
ejif-2631	204	8	?	?	PUNCT
ejif-2631	205	1	yes	yes	INTJ
ejif-2631	206	1	yes	yes	INTJ
ejif-2631	207	1	no	no	INTJ
ejif-2631	208	1	no	no	INTJ
ejif-2631	208	2	no	no	INTJ
ejif-2631	208	3	is	be	AUX
ejif-2631	208	4	it	it	PRON
ejif-2631	208	5	necessary	necessary	ADJ
ejif-2631	208	6	to	to	PART
ejif-2631	208	7	pay	pay	VERB
ejif-2631	208	8	zakat	zakat	NOUN
ejif-2631	208	9	despite	despite	SCONJ
ejif-2631	208	10	having	have	VERB
ejif-2631	208	11	a	a	DET
ejif-2631	208	12	debt	debt	NOUN
ejif-2631	208	13	?	?	PUNCT
ejif-2631	209	1	yes	yes	INTJ
ejif-2631	210	1	yes	yes	INTJ
ejif-2631	210	2	(	(	PUNCT
ejif-2631	210	3	with	with	ADP
ejif-2631	210	4	some	some	DET
ejif-2631	210	5	conditions	condition	NOUN
ejif-2631	210	6	)	)	PUNCT
ejif-2631	211	1	yes	yes	INTJ
ejif-2631	211	2	no	no	INTJ
ejif-2631	211	3	(	(	PUNCT
ejif-2631	211	4	with	with	ADP
ejif-2631	211	5	some	some	DET
ejif-2631	211	6	conditions	condition	NOUN
ejif-2631	211	7	)	)	PUNCT
ejif-2631	211	8	no	no	DET
ejif-2631	211	9	banknotes	banknote	NOUN
ejif-2631	211	10	not	not	PART
ejif-2631	211	11	zakatable	zakatable	ADJ
ejif-2631	211	12	zakatable	zakatable	NOUN
ejif-2631	211	13	(	(	PUNCT
ejif-2631	211	14	if	if	SCONJ
ejif-2631	211	15	it	it	PRON
ejif-2631	211	16	is	be	AUX
ejif-2631	211	17	more	more	ADJ
ejif-2631	211	18	than	than	ADP
ejif-2631	211	19	nisab	nisab	ADP
ejif-2631	211	20	*	*	ADJ
ejif-2631	211	21	)	)	PUNCT
ejif-2631	211	22	zakatable	zakatable	ADJ
ejif-2631	211	23	(	(	PUNCT
ejif-2631	211	24	if	if	SCONJ
ejif-2631	211	25	it	it	PRON
ejif-2631	211	26	is	be	AUX
ejif-2631	211	27	more	more	ADJ
ejif-2631	211	28	than	than	ADP
ejif-2631	211	29	nisab	nisab	NOUN
ejif-2631	211	30	)	)	PUNCT
ejif-2631	211	31	zakatable	zakatable	NOUN
ejif-2631	211	32	(	(	PUNCT
ejif-2631	211	33	if	if	SCONJ
ejif-2631	211	34	it	it	PRON
ejif-2631	211	35	is	be	AUX
ejif-2631	211	36	more	more	ADJ
ejif-2631	211	37	than	than	ADP
ejif-2631	211	38	nisab	nisab	NOUN
ejif-2631	211	39	)	)	PUNCT
ejif-2631	211	40	zakatable	zakatable	NOUN
ejif-2631	211	41	(	(	PUNCT
ejif-2631	211	42	if	if	SCONJ
ejif-2631	211	43	it	it	PRON
ejif-2631	211	44	is	be	AUX
ejif-2631	211	45	more	more	ADJ
ejif-2631	211	46	than	than	ADP
ejif-2631	211	47	nisab	nisab	NOUN
ejif-2631	211	48	)	)	PUNCT
ejif-2631	211	49	gold	gold	NOUN
ejif-2631	211	50	bullion	bullion	NOUN
ejif-2631	211	51	not	not	PART
ejif-2631	211	52	zakatable	zakatable	ADJ
ejif-2631	211	53	zakatable	zakatable	ADJ
ejif-2631	211	54	zakatable	zakatable	ADJ
ejif-2631	211	55	zakatable	zakatable	ADJ
ejif-2631	211	56	zakatable	zakatable	ADJ
ejif-2631	211	57	capital	capital	NOUN
ejif-2631	211	58	not	not	PART
ejif-2631	211	59	zakatable	zakatable	ADJ
ejif-2631	211	60	zakatable	zakatable	ADJ
ejif-2631	211	61	zakatable	zakatable	ADJ
ejif-2631	211	62	zakatable	zakatable	ADJ
ejif-2631	211	63	zakatable	zakatable	NOUN
ejif-2631	211	64	*	*	PUNCT
ejif-2631	211	65	in	in	ADP
ejif-2631	211	66	sharia	sharia	PROPN
ejif-2631	211	67	(	(	PUNCT
ejif-2631	211	68	islamic	islamic	ADJ
ejif-2631	211	69	law	law	NOUN
ejif-2631	211	70	)	)	PUNCT
ejif-2631	211	71	,	,	PUNCT
ejif-2631	211	72	nisab	nisab	NOUN
ejif-2631	211	73	is	be	AUX
ejif-2631	211	74	the	the	DET
ejif-2631	211	75	minimum	minimum	ADJ
ejif-2631	211	76	amount	amount	NOUN
ejif-2631	211	77	that	that	PRON
ejif-2631	211	78	a	a	DET
ejif-2631	211	79	muslim	muslim	PROPN
ejif-2631	211	80	must	must	AUX
ejif-2631	211	81	have	have	VERB
ejif-2631	211	82	before	before	ADP
ejif-2631	211	83	being	be	AUX
ejif-2631	211	84	obliged	oblige	VERB
ejif-2631	211	85	to	to	ADP
ejif-2631	211	86	zakat	zakat	PROPN
ejif-2631	211	87	.	.	PUNCT
ejif-2631	212	1	1	1	NUM
ejif-2631	212	2	hosseini	hosseini	PROPN
ejif-2631	212	3	sistani	sistani	PROPN
ejif-2631	212	4	,	,	PUNCT
ejif-2631	212	5	sayed	sayed	PROPN
ejif-2631	212	6	ali	ali	PROPN
ejif-2631	212	7	(	(	PUNCT
ejif-2631	212	8	2016	2016	NUM
ejif-2631	212	9	)	)	PUNCT
ejif-2631	212	10	,	,	PUNCT
ejif-2631	212	11	tauzih	tauzih	PROPN
ejif-2631	212	12	al	al	PROPN
ejif-2631	212	13	-	-	PUNCT
ejif-2631	212	14	masail	masail	PROPN
ejif-2631	212	15	,	,	PUNCT
ejif-2631	212	16	available	available	ADJ
ejif-2631	212	17	from	from	ADP
ejif-2631	212	18	:	:	PUNCT
ejif-2631	212	19	http://www.sistani.org/english/	http://www.sistani.org/english/	X
ejif-2631	212	20	.	.	PUNCT
ejif-2631	213	1	also	also	ADV
ejif-2631	213	2	it	it	PRON
ejif-2631	213	3	can	can	AUX
ejif-2631	213	4	be	be	AUX
ejif-2631	213	5	found	find	VERB
ejif-2631	213	6	on	on	ADP
ejif-2631	213	7	http://fa.wikishia.net/view/%d8%b2%da%a9%d8%a7%d8%aa	http://fa.wikishia.net/view/%d8%b2%da%a9%d8%a7%d8%aa	NOUN
ejif-2631	213	8	2	2	NUM
ejif-2631	213	9	juzairi	juzairi	NOUN
ejif-2631	213	10	,	,	PUNCT
ejif-2631	213	11	abdul	abdul	PROPN
ejif-2631	213	12	rahman	rahman	PROPN
ejif-2631	213	13	(	(	PUNCT
ejif-2631	213	14	2006	2006	NUM
ejif-2631	213	15	)	)	PUNCT
ejif-2631	214	1	fiqh	fiqh	NOUN
ejif-2631	214	2	'	'	PUNCT
ejif-2631	214	3	ala	ala	PROPN
ejif-2631	214	4	al	al	PROPN
ejif-2631	214	5	-	-	PUNCT
ejif-2631	214	6	madhahib	madhahib	NOUN
ejif-2631	214	7	al	al	PROPN
ejif-2631	214	8	arba'ah	arba'ah	PROPN
ejif-2631	214	9	https://archive.org/details/islamicjurisprudenceaccordingtothefoursunnischoolsalfiqhalaalmadhahib	https://archive.org/details/islamicjurisprudenceaccordingtothefoursunnischoolsalfiqhalaalmadhahib	NOUN
ejif-2631	214	10	alarbaah	alarbaah	PROPN
ejif-2631	214	11	/	/	SYM
ejif-2631	214	12	page	page	NOUN
ejif-2631	214	13	/	/	SYM
ejif-2631	214	14	n1	n1	NOUN
ejif-2631	214	15	.	.	PUNCT
ejif-2631	215	1	also	also	ADV
ejif-2631	215	2	it	it	PRON
ejif-2631	215	3	can	can	AUX
ejif-2631	215	4	be	be	AUX
ejif-2631	215	5	found	find	VERB
ejif-2631	215	6	on	on	ADP
ejif-2631	215	7	http://fa.wikishia.net/view/%d8%b2%da%a9%d8%a7%d8%aa	http://fa.wikishia.net/view/%d8%b2%da%a9%d8%a7%d8%aa	PROPN
ejif-2631	215	8	xi	xi	PROPN
ejif-2631	215	9	.	.	PUNCT
ejif-2631	216	1	conclusion	conclusion	VERB
ejif-2631	216	2	the	the	DET
ejif-2631	216	3	demand	demand	NOUN
ejif-2631	216	4	for	for	ADP
ejif-2631	216	5	an	an	DET
ejif-2631	216	6	islamic	islamic	ADJ
ejif-2631	216	7	accounting	accounting	NOUN
ejif-2631	216	8	system	system	NOUN
ejif-2631	216	9	in	in	ADP
ejif-2631	216	10	societies	society	NOUN
ejif-2631	216	11	and	and	CCONJ
ejif-2631	216	12	the	the	DET
ejif-2631	216	13	global	global	ADJ
ejif-2631	216	14	economy	economy	NOUN
ejif-2631	216	15	has	have	AUX
ejif-2631	216	16	increased	increase	VERB
ejif-2631	216	17	dramatically	dramatically	ADV
ejif-2631	216	18	.	.	PUNCT
ejif-2631	217	1	noticeably	noticeably	ADV
ejif-2631	217	2	,	,	PUNCT
ejif-2631	217	3	this	this	DET
ejif-2631	217	4	need	need	NOUN
ejif-2631	217	5	is	be	AUX
ejif-2631	217	6	vital	vital	ADJ
ejif-2631	217	7	for	for	SCONJ
ejif-2631	217	8	those	those	DET
ejif-2631	217	9	institutes	institute	NOUN
ejif-2631	217	10	and	and	CCONJ
ejif-2631	217	11	companies	company	NOUN
ejif-2631	217	12	that	that	PRON
ejif-2631	217	13	operate	operate	VERB
ejif-2631	217	14	in	in	ADP
ejif-2631	217	15	the	the	DET
ejif-2631	217	16	islamic	islamic	ADJ
ejif-2631	217	17	realm	realm	NOUN
ejif-2631	217	18	and	and	CCONJ
ejif-2631	217	19	want	want	AUX
ejif-2631	217	20	especially	especially	ADV
ejif-2631	217	21	fulfill	fulfill	VERB
ejif-2631	217	22	the	the	DET
ejif-2631	217	23	socio	socio	NOUN
ejif-2631	217	24	-	-	PUNCT
ejif-2631	217	25	economic	economic	ADJ
ejif-2631	217	26	aims	aim	NOUN
ejif-2631	217	27	according	accord	VERB
ejif-2631	217	28	to	to	ADP
ejif-2631	217	29	sharia	sharia	PROPN
ejif-2631	218	1	[	[	X
ejif-2631	218	2	38	38	NUM
ejif-2631	218	3	]	]	PUNCT
ejif-2631	218	4	.	.	PUNCT
ejif-2631	219	1	as	as	SCONJ
ejif-2631	219	2	is	be	AUX
ejif-2631	219	3	said	say	VERB
ejif-2631	219	4	in	in	ADP
ejif-2631	219	5	this	this	DET
ejif-2631	219	6	paper	paper	NOUN
ejif-2631	219	7	,	,	PUNCT
ejif-2631	219	8	a	a	DET
ejif-2631	219	9	clear	clear	ADJ
ejif-2631	219	10	historical	historical	ADJ
ejif-2631	219	11	presence	presence	NOUN
ejif-2631	219	12	of	of	ADP
ejif-2631	219	13	islamic	islamic	ADJ
ejif-2631	219	14	accounting	accounting	NOUN
ejif-2631	219	15	is	be	AUX
ejif-2631	219	16	seen	see	VERB
ejif-2631	219	17	from	from	ADP
ejif-2631	219	18	revelations	revelation	NOUN
ejif-2631	219	19	in	in	ADP
ejif-2631	219	20	the	the	DET
ejif-2631	219	21	quran	quran	PROPN
ejif-2631	219	22	and	and	CCONJ
ejif-2631	219	23	the	the	DET
ejif-2631	219	24	practices	practice	NOUN
ejif-2631	219	25	of	of	ADP
ejif-2631	219	26	the	the	DET
ejif-2631	219	27	prophet	prophet	NOUN
ejif-2631	219	28	.	.	PUNCT
ejif-2631	220	1	although	although	SCONJ
ejif-2631	220	2	it	it	PRON
ejif-2631	220	3	is	be	AUX
ejif-2631	220	4	difficult	difficult	ADJ
ejif-2631	220	5	to	to	PART
ejif-2631	220	6	identify	identify	VERB
ejif-2631	220	7	the	the	DET
ejif-2631	220	8	historical	historical	ADJ
ejif-2631	220	9	influence	influence	NOUN
ejif-2631	220	10	of	of	ADP
ejif-2631	220	11	islamic	islamic	ADJ
ejif-2631	220	12	accounting	accounting	NOUN
ejif-2631	220	13	on	on	ADP
ejif-2631	220	14	accounting	account	VERB
ejif-2631	220	15	,	,	PUNCT
ejif-2631	220	16	particularly	particularly	ADV
ejif-2631	220	17	due	due	ADJ
ejif-2631	220	18	to	to	ADP
ejif-2631	220	19	the	the	DET
ejif-2631	220	20	loss	loss	NOUN
ejif-2631	220	21	of	of	ADP
ejif-2631	220	22	archives	archive	NOUN
ejif-2631	220	23	over	over	ADP
ejif-2631	220	24	the	the	DET
ejif-2631	220	25	centuries	century	NOUN
ejif-2631	220	26	,	,	PUNCT
ejif-2631	220	27	but	but	CCONJ
ejif-2631	220	28	evidence	evidence	NOUN
ejif-2631	220	29	suggests	suggest	VERB
ejif-2631	220	30	that	that	SCONJ
ejif-2631	220	31	islamic	islamic	ADJ
ejif-2631	220	32	accounting	accounting	NOUN
ejif-2631	220	33	has	have	AUX
ejif-2631	220	34	been	be	AUX
ejif-2631	220	35	influential	influential	ADJ
ejif-2631	220	36	in	in	ADP
ejif-2631	220	37	the	the	DET
ejif-2631	220	38	development	development	NOUN
ejif-2631	220	39	of	of	ADP
ejif-2631	220	40	western	western	ADJ
ejif-2631	220	41	accounting	accounting	NOUN
ejif-2631	220	42	,	,	PUNCT
ejif-2631	220	43	including	include	VERB
ejif-2631	220	44	the	the	DET
ejif-2631	220	45	double	double	ADJ
ejif-2631	220	46	-	-	PUNCT
ejif-2631	220	47	entry	entry	NOUN
ejif-2631	220	48	system	system	NOUN
ejif-2631	220	49	still	still	ADV
ejif-2631	220	50	used	use	VERB
ejif-2631	220	51	today	today	NOUN
ejif-2631	220	52	.	.	PUNCT
ejif-2631	221	1	however	however	ADV
ejif-2631	221	2	,	,	PUNCT
ejif-2631	221	3	the	the	DET
ejif-2631	221	4	need	need	NOUN
ejif-2631	221	5	for	for	ADP
ejif-2631	221	6	the	the	DET
ejif-2631	221	7	revival	revival	NOUN
ejif-2631	221	8	and	and	CCONJ
ejif-2631	221	9	reformation	reformation	NOUN
ejif-2631	221	10	https://en.wikipedia.org/wiki/maliki	https://en.wikipedia.org/wiki/maliki	PROPN
ejif-2631	221	11	https://en.wikipedia.org/wiki/shafi%27i	https://en.wikipedia.org/wiki/shafi%27i	PROPN
ejif-2631	221	12	https://en.wikipedia.org/wiki/hanbali	https://en.wikipedia.org/wiki/hanbali	PROPN
ejif-2631	221	13	https://en.wikipedia.org/wiki/sharia	https://en.wikipedia.org/wiki/sharia	PROPN
ejif-2631	221	14	https://archive.org/details/islamicjurisprudenceaccordingtothefoursunnischoolsalfiqhalaalmadhahibalarbaah/page/n1	https://archive.org/details/islamicjurisprudenceaccordingtothefoursunnischoolsalfiqhalaalmadhahibalarbaah/page/n1	PROPN
ejif-2631	221	15	https://archive.org/details/islamicjurisprudenceaccordingtothefoursunnischoolsalfiqhalaalmadhahibalarbaah/page/n1	https://archive.org/details/islamicjurisprudenceaccordingtothefoursunnischoolsalfiqhalaalmadhahibalarbaah/page/n1	PROPN
ejif-2631	221	16	ejif	ejif	PROPN
ejif-2631	221	17	–	–	PUNCT
ejif-2631	221	18	european	european	PROPN
ejif-2631	221	19	journal	journal	PROPN
ejif-2631	221	20	of	of	ADP
ejif-2631	221	21	islamic	islamic	PROPN
ejif-2631	221	22	finance	finance	PROPN
ejif-2631	221	23	no11	no11	PROPN
ejif-2631	221	24	,	,	PUNCT
ejif-2631	221	25	december	december	PROPN
ejif-2631	221	26	(	(	PUNCT
ejif-2631	221	27	2018	2018	NUM
ejif-2631	221	28	)	)	PUNCT
ejif-2631	222	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2631	222	2	issn	issn	VERB
ejif-2631	222	3	2421	2421	NUM
ejif-2631	222	4	-	-	SYM
ejif-2631	222	5	2172	2172	NUM
ejif-2631	222	6	6	6	NUM
ejif-2631	222	7	of	of	ADP
ejif-2631	222	8	islamic	islamic	ADJ
ejif-2631	222	9	accounting	accounting	NOUN
ejif-2631	222	10	is	be	AUX
ejif-2631	222	11	vital	vital	ADJ
ejif-2631	222	12	.	.	PUNCT
ejif-2631	223	1	"	"	PUNCT
ejif-2631	223	2	how	how	SCONJ
ejif-2631	223	3	to	to	PART
ejif-2631	223	4	do	do	VERB
ejif-2631	223	5	this	this	DET
ejif-2631	223	6	revival	revival	NOUN
ejif-2631	223	7	in	in	ADP
ejif-2631	223	8	accounting	account	VERB
ejif-2631	223	9	?	?	PUNCT
ejif-2631	223	10	"	"	PUNCT
ejif-2631	223	11	this	this	PRON
ejif-2631	223	12	was	be	AUX
ejif-2631	223	13	discussed	discuss	VERB
ejif-2631	223	14	.	.	PUNCT
ejif-2631	224	1	is	be	AUX
ejif-2631	224	2	it	it	PRON
ejif-2631	224	3	need	need	VERB
ejif-2631	224	4	for	for	ADP
ejif-2631	224	5	new	new	ADJ
ejif-2631	224	6	accounting	accounting	NOUN
ejif-2631	224	7	as	as	ADP
ejif-2631	224	8	a	a	DET
ejif-2631	224	9	new	new	ADJ
ejif-2631	224	10	science	science	NOUN
ejif-2631	224	11	or	or	CCONJ
ejif-2631	224	12	add	add	VERB
ejif-2631	224	13	new	new	ADJ
ejif-2631	224	14	standards	standard	NOUN
ejif-2631	224	15	as	as	SCONJ
ejif-2631	224	16	needed	need	VERB
ejif-2631	224	17	?	?	PUNCT
ejif-2631	225	1	it	it	PRON
ejif-2631	225	2	is	be	AUX
ejif-2631	225	3	essential	essential	ADJ
ejif-2631	225	4	considering	consider	VERB
ejif-2631	225	5	environmental	environmental	ADJ
ejif-2631	225	6	issues	issue	NOUN
ejif-2631	225	7	in	in	ADP
ejif-2631	225	8	muslim	muslim	ADJ
ejif-2631	225	9	countries	country	NOUN
ejif-2631	225	10	.	.	PUNCT
ejif-2631	226	1	the	the	DET
ejif-2631	226	2	american	american	PROPN
ejif-2631	226	3	accounting	accounting	PROPN
ejif-2631	226	4	standards	standards	PROPN
ejif-2631	226	5	board	board	NOUN
ejif-2631	226	6	(	(	PUNCT
ejif-2631	226	7	fasb	fasb	PROPN
ejif-2631	226	8	)	)	PUNCT
ejif-2631	226	9	as	as	ADP
ejif-2631	226	10	a	a	DET
ejif-2631	226	11	pioneer	pioneer	NOUN
ejif-2631	226	12	in	in	ADP
ejif-2631	226	13	the	the	DET
ejif-2631	226	14	development	development	NOUN
ejif-2631	226	15	of	of	ADP
ejif-2631	226	16	theoretical	theoretical	ADJ
ejif-2631	226	17	concepts	concept	NOUN
ejif-2631	226	18	stated	state	VERB
ejif-2631	226	19	that	that	SCONJ
ejif-2631	226	20	these	these	DET
ejif-2631	226	21	concepts	concept	NOUN
ejif-2631	226	22	have	have	AUX
ejif-2631	226	23	been	be	AUX
ejif-2631	226	24	developed	develop	VERB
ejif-2631	226	25	for	for	ADP
ejif-2631	226	26	the	the	DET
ejif-2631	226	27	american	american	ADJ
ejif-2631	226	28	economic	economic	ADJ
ejif-2631	226	29	,	,	PUNCT
ejif-2631	226	30	political	political	ADJ
ejif-2631	226	31	,	,	PUNCT
ejif-2631	226	32	and	and	CCONJ
ejif-2631	226	33	social	social	ADJ
ejif-2631	226	34	environment	environment	NOUN
ejif-2631	226	35	.	.	PUNCT
ejif-2631	227	1	environmental	environmental	ADJ
ejif-2631	227	2	conditions	condition	NOUN
ejif-2631	227	3	affect	affect	VERB
ejif-2631	227	4	accounting	account	VERB
ejif-2631	227	5	and	and	CCONJ
ejif-2631	227	6	in	in	ADP
ejif-2631	227	7	a	a	DET
ejif-2631	227	8	muslim	muslim	ADJ
ejif-2631	227	9	country	country	NOUN
ejif-2631	227	10	,	,	PUNCT
ejif-2631	227	11	so	so	ADV
ejif-2631	227	12	the	the	DET
ejif-2631	227	13	economic	economic	ADJ
ejif-2631	227	14	environment	environment	NOUN
ejif-2631	227	15	is	be	AUX
ejif-2631	227	16	based	base	VERB
ejif-2631	227	17	on	on	ADP
ejif-2631	227	18	observance	observance	NOUN
ejif-2631	227	19	of	of	ADP
ejif-2631	227	20	islamic	islamic	ADJ
ejif-2631	227	21	values	value	NOUN
ejif-2631	227	22	,	,	PUNCT
ejif-2631	227	23	this	this	DET
ejif-2631	227	24	economic	economic	ADJ
ejif-2631	227	25	environment	environment	NOUN
ejif-2631	227	26	would	would	AUX
ejif-2631	227	27	be	be	AUX
ejif-2631	227	28	effective	effective	ADJ
ejif-2631	227	29	.	.	PUNCT
ejif-2631	228	1	the	the	DET
ejif-2631	228	2	accounting	accounting	NOUN
ejif-2631	228	3	and	and	CCONJ
ejif-2631	228	4	auditing	auditing	NOUN
ejif-2631	228	5	organization	organization	NOUN
ejif-2631	228	6	has	have	AUX
ejif-2631	228	7	developed	develop	VERB
ejif-2631	228	8	an	an	DET
ejif-2631	228	9	accounting	accounting	NOUN
ejif-2631	228	10	standard	standard	NOUN
ejif-2631	228	11	for	for	ADP
ejif-2631	228	12	islamic	islamic	ADJ
ejif-2631	228	13	contracts	contract	NOUN
ejif-2631	228	14	[	[	X
ejif-2631	228	15	39	39	NUM
ejif-2631	228	16	]	]	PUNCT
ejif-2631	228	17	.	.	PUNCT
ejif-2631	229	1	because	because	SCONJ
ejif-2631	229	2	international	international	ADJ
ejif-2631	229	3	standards	standard	NOUN
ejif-2631	229	4	are	be	AUX
ejif-2631	229	5	not	not	PART
ejif-2631	229	6	enough	enough	ADJ
ejif-2631	229	7	in	in	ADP
ejif-2631	229	8	this	this	DET
ejif-2631	229	9	issue	issue	NOUN
ejif-2631	229	10	.	.	PUNCT
ejif-2631	230	1	for	for	ADP
ejif-2631	230	2	example	example	NOUN
ejif-2631	230	3	,	,	PUNCT
ejif-2631	230	4	accounting	account	VERB
ejif-2631	230	5	for	for	ADP
ejif-2631	230	6	islamic	islamic	ADJ
ejif-2631	230	7	transactions	transaction	NOUN
ejif-2631	230	8	(	(	PUNCT
ejif-2631	230	9	uqud	uqud	ADV
ejif-2631	230	10	,	,	PUNCT
ejif-2631	230	11	sing	sing	VERB
ejif-2631	230	12	.	.	PUNCT
ejif-2631	231	1	aqd	aqd	PROPN
ejif-2631	231	2	)	)	PUNCT
ejif-2631	231	3	can	can	AUX
ejif-2631	231	4	be	be	AUX
ejif-2631	231	5	raised	raise	VERB
ejif-2631	231	6	.	.	PUNCT
ejif-2631	232	1	the	the	DET
ejif-2631	232	2	former	former	ADJ
ejif-2631	232	3	secretary	secretary	NOUN
ejif-2631	232	4	general	general	NOUN
ejif-2631	232	5	of	of	ADP
ejif-2631	232	6	the	the	DET
ejif-2631	232	7	organization	organization	NOUN
ejif-2631	232	8	believes	believe	VERB
ejif-2631	232	9	that	that	SCONJ
ejif-2631	232	10	these	these	DET
ejif-2631	232	11	standards	standard	NOUN
ejif-2631	232	12	are	be	AUX
ejif-2631	232	13	complementary	complementary	ADJ
ejif-2631	232	14	to	to	ADP
ejif-2631	232	15	international	international	ADJ
ejif-2631	232	16	standards	standard	NOUN
ejif-2631	232	17	,	,	PUNCT
ejif-2631	232	18	not	not	PART
ejif-2631	232	19	a	a	DET
ejif-2631	232	20	completely	completely	ADV
ejif-2631	232	21	separate	separate	ADJ
ejif-2631	232	22	and	and	CCONJ
ejif-2631	232	23	independent	independent	ADJ
ejif-2631	232	24	sector	sector	NOUN
ejif-2631	232	25	[	[	X
ejif-2631	232	26	40	40	NUM
ejif-2631	232	27	]	]	PUNCT
ejif-2631	232	28	.	.	PUNCT
ejif-2631	233	1	from	from	ADP
ejif-2631	233	2	a	a	DET
ejif-2631	233	3	global	global	ADJ
ejif-2631	233	4	perspective	perspective	NOUN
ejif-2631	233	5	,	,	PUNCT
ejif-2631	233	6	accounting	accounting	NOUN
ejif-2631	233	7	development	development	NOUN
ejif-2631	233	8	can	can	AUX
ejif-2631	233	9	not	not	PART
ejif-2631	233	10	be	be	AUX
ejif-2631	233	11	attributed	attribute	VERB
ejif-2631	233	12	to	to	ADP
ejif-2631	233	13	a	a	DET
ejif-2631	233	14	specific	specific	ADJ
ejif-2631	233	15	region	region	NOUN
ejif-2631	233	16	or	or	CCONJ
ejif-2631	233	17	culture	culture	NOUN
ejif-2631	233	18	,	,	PUNCT
ejif-2631	233	19	but	but	CCONJ
ejif-2631	233	20	accounting	accounting	NOUN
ejif-2631	233	21	is	be	AUX
ejif-2631	233	22	a	a	DET
ejif-2631	233	23	process	process	NOUN
ejif-2631	233	24	that	that	PRON
ejif-2631	233	25	has	have	AUX
ejif-2631	233	26	been	be	AUX
ejif-2631	233	27	influenced	influence	VERB
ejif-2631	233	28	by	by	ADP
ejif-2631	233	29	different	different	ADJ
ejif-2631	233	30	cultures	culture	NOUN
ejif-2631	233	31	in	in	ADP
ejif-2631	233	32	different	different	ADJ
ejif-2631	233	33	periods	period	NOUN
ejif-2631	233	34	of	of	ADP
ejif-2631	233	35	history	history	NOUN
ejif-2631	233	36	.	.	PUNCT
ejif-2631	234	1	as	as	SCONJ
ejif-2631	234	2	islamic	islamic	PROPN
ejif-2631	234	3	societies	society	NOUN
ejif-2631	234	4	have	have	AUX
ejif-2631	234	5	historically	historically	ADV
ejif-2631	234	6	contributed	contribute	VERB
ejif-2631	234	7	significantly	significantly	ADV
ejif-2631	234	8	to	to	ADP
ejif-2631	234	9	what	what	PRON
ejif-2631	234	10	has	have	AUX
ejif-2631	234	11	been	be	AUX
ejif-2631	234	12	repeatedly	repeatedly	ADV
ejif-2631	234	13	called	call	VERB
ejif-2631	234	14	the	the	DET
ejif-2631	234	15	western	western	ADJ
ejif-2631	234	16	scientific	scientific	ADJ
ejif-2631	234	17	innovations	innovation	NOUN
ejif-2631	234	18	today	today	NOUN
ejif-2631	234	19	.	.	PUNCT
ejif-2631	235	1	there	there	PRON
ejif-2631	235	2	is	be	VERB
ejif-2631	235	3	nothing	nothing	PRON
ejif-2631	235	4	in	in	ADP
ejif-2631	235	5	the	the	DET
ejif-2631	235	6	name	name	NOUN
ejif-2631	235	7	of	of	ADP
ejif-2631	235	8	western	western	ADJ
ejif-2631	235	9	accounting	accounting	NOUN
ejif-2631	235	10	and	and	CCONJ
ejif-2631	235	11	islamic	islamic	ADJ
ejif-2631	235	12	accounting	accounting	NOUN
ejif-2631	235	13	.	.	PUNCT
ejif-2631	236	1	the	the	DET
ejif-2631	236	2	practice	practice	NOUN
ejif-2631	236	3	of	of	ADP
ejif-2631	236	4	accounting	account	VERB
ejif-2631	236	5	in	in	ADP
ejif-2631	236	6	different	different	ADJ
ejif-2631	236	7	regions	region	NOUN
ejif-2631	236	8	is	be	AUX
ejif-2631	236	9	different	different	ADJ
ejif-2631	236	10	because	because	SCONJ
ejif-2631	236	11	of	of	ADP
ejif-2631	236	12	various	various	ADJ
ejif-2631	236	13	historical	historical	ADJ
ejif-2631	236	14	,	,	PUNCT
ejif-2631	236	15	legal	legal	ADJ
ejif-2631	236	16	,	,	PUNCT
ejif-2631	236	17	religious	religious	ADJ
ejif-2631	236	18	,	,	PUNCT
ejif-2631	236	19	and	and	CCONJ
ejif-2631	236	20	cultural	cultural	ADJ
ejif-2631	236	21	factors	factor	NOUN
ejif-2631	236	22	,	,	PUNCT
ejif-2631	236	23	just	just	ADV
ejif-2631	236	24	like	like	ADP
ejif-2631	236	25	the	the	DET
ejif-2631	236	26	differences	difference	NOUN
ejif-2631	236	27	in	in	ADP
ejif-2631	236	28	scientific	scientific	ADJ
ejif-2631	236	29	innovations	innovation	NOUN
ejif-2631	236	30	that	that	PRON
ejif-2631	236	31	vary	vary	VERB
ejif-2631	236	32	from	from	ADP
ejif-2631	236	33	country	country	NOUN
ejif-2631	236	34	to	to	ADP
ejif-2631	236	35	country	country	NOUN
ejif-2631	236	36	due	due	ADP
ejif-2631	236	37	to	to	ADP
ejif-2631	236	38	cultural	cultural	ADJ
ejif-2631	236	39	and	and	CCONJ
ejif-2631	236	40	historical	historical	ADJ
ejif-2631	236	41	reasons	reason	NOUN
ejif-2631	236	42	.	.	PUNCT
ejif-2631	237	1	in	in	ADP
ejif-2631	237	2	many	many	ADJ
ejif-2631	237	3	cases	case	NOUN
ejif-2631	237	4	,	,	PUNCT
ejif-2631	237	5	these	these	DET
ejif-2631	237	6	differences	difference	NOUN
ejif-2631	237	7	have	have	AUX
ejif-2631	237	8	helped	help	VERB
ejif-2631	237	9	to	to	PART
ejif-2631	237	10	improve	improve	VERB
ejif-2631	237	11	accounting	account	VERB
ejif-2631	237	12	jit	jit	PROPN
ejif-2631	237	13	(	(	PUNCT
ejif-2631	237	14	just	just	ADV
ejif-2631	237	15	-	-	PUNCT
ejif-2631	237	16	in	in	ADP
ejif-2631	237	17	-	-	PUNCT
ejif-2631	237	18	time	time	NOUN
ejif-2631	237	19	)	)	PUNCT
ejif-2631	237	20	and	and	CCONJ
ejif-2631	237	21	kaizen	kaizen	PROPN
ejif-2631	237	22	(	(	PUNCT
ejif-2631	237	23	continuous	continuous	ADJ
ejif-2631	237	24	improvement	improvement	NOUN
ejif-2631	237	25	)	)	PUNCT
ejif-2631	237	26	,	,	PUNCT
ejif-2631	237	27	two	two	NUM
ejif-2631	237	28	of	of	ADP
ejif-2631	237	29	the	the	DET
ejif-2631	237	30	most	most	ADV
ejif-2631	237	31	important	important	ADJ
ejif-2631	237	32	ways	way	NOUN
ejif-2631	237	33	to	to	PART
ejif-2631	237	34	increase	increase	VERB
ejif-2631	237	35	productivity	productivity	NOUN
ejif-2631	237	36	,	,	PUNCT
ejif-2631	237	37	have	have	AUX
ejif-2631	237	38	been	be	AUX
ejif-2631	237	39	invented	invent	VERB
ejif-2631	237	40	by	by	ADP
ejif-2631	237	41	the	the	DET
ejif-2631	237	42	japanese	japanese	PROPN
ejif-2631	237	43	,	,	PUNCT
ejif-2631	237	44	but	but	CCONJ
ejif-2631	237	45	today	today	NOUN
ejif-2631	237	46	they	they	PRON
ejif-2631	237	47	are	be	AUX
ejif-2631	237	48	considered	consider	VERB
ejif-2631	237	49	as	as	ADP
ejif-2631	237	50	a	a	DET
ejif-2631	237	51	part	part	NOUN
ejif-2631	237	52	of	of	ADP
ejif-2631	237	53	accounting	accounting	NOUN
ejif-2631	237	54	rather	rather	ADV
ejif-2631	237	55	than	than	ADP
ejif-2631	237	56	japanese	japanese	ADJ
ejif-2631	237	57	accounting	accounting	NOUN
ejif-2631	237	58	.	.	PUNCT
ejif-2631	238	1	likewise	likewise	ADV
ejif-2631	238	2	,	,	PUNCT
ejif-2631	238	3	it	it	PRON
ejif-2631	238	4	is	be	AUX
ejif-2631	238	5	not	not	PART
ejif-2631	238	6	doubtful	doubtful	ADJ
ejif-2631	238	7	that	that	SCONJ
ejif-2631	238	8	some	some	PRON
ejif-2631	238	9	of	of	ADP
ejif-2631	238	10	the	the	DET
ejif-2631	238	11	top	top	ADJ
ejif-2631	238	12	islamic	islamic	ADJ
ejif-2631	238	13	accounting	accounting	NOUN
ejif-2631	238	14	researchers	researcher	NOUN
ejif-2631	238	15	have	have	VERB
ejif-2631	238	16	a	a	DET
ejif-2631	238	17	significant	significant	ADJ
ejif-2631	238	18	contribution	contribution	NOUN
ejif-2631	238	19	to	to	ADP
ejif-2631	238	20	the	the	DET
ejif-2631	238	21	development	development	NOUN
ejif-2631	238	22	of	of	ADP
ejif-2631	238	23	accounting	accounting	NOUN
ejif-2631	238	24	in	in	ADP
ejif-2631	238	25	west	west	NOUN
ejif-2631	238	26	,	,	PUNCT
ejif-2631	238	27	but	but	CCONJ
ejif-2631	238	28	it	it	PRON
ejif-2631	238	29	should	should	AUX
ejif-2631	238	30	be	be	AUX
ejif-2631	238	31	noted	note	VERB
ejif-2631	238	32	that	that	SCONJ
ejif-2631	238	33	this	this	DET
ejif-2631	238	34	important	important	ADJ
ejif-2631	238	35	and	and	CCONJ
ejif-2631	238	36	influential	influential	ADJ
ejif-2631	238	37	role	role	NOUN
ejif-2631	238	38	has	have	AUX
ejif-2631	238	39	been	be	AUX
ejif-2631	238	40	contributing	contribute	VERB
ejif-2631	238	41	to	to	ADP
ejif-2631	238	42	the	the	DET
ejif-2631	238	43	improvement	improvement	NOUN
ejif-2631	238	44	of	of	ADP
ejif-2631	238	45	accounting	accounting	NOUN
ejif-2631	238	46	science	science	NOUN
ejif-2631	238	47	,	,	PUNCT
ejif-2631	238	48	and	and	CCONJ
ejif-2631	238	49	not	not	PART
ejif-2631	238	50	just	just	ADV
ejif-2631	238	51	western	western	ADJ
ejif-2631	238	52	accounting	accounting	NOUN
ejif-2631	238	53	.	.	PUNCT
ejif-2631	239	1	on	on	ADP
ejif-2631	239	2	the	the	DET
ejif-2631	239	3	other	other	ADJ
ejif-2631	239	4	hand	hand	NOUN
ejif-2631	239	5	,	,	PUNCT
ejif-2631	239	6	the	the	DET
ejif-2631	239	7	main	main	ADJ
ejif-2631	239	8	essence	essence	NOUN
ejif-2631	239	9	of	of	ADP
ejif-2631	239	10	the	the	DET
ejif-2631	239	11	discussion	discussion	NOUN
ejif-2631	239	12	is	be	AUX
ejif-2631	239	13	that	that	SCONJ
ejif-2631	239	14	in	in	ADP
ejif-2631	239	15	the	the	DET
ejif-2631	239	16	muslim	muslim	ADJ
ejif-2631	239	17	countries	country	NOUN
ejif-2631	239	18	,	,	PUNCT
ejif-2631	239	19	the	the	DET
ejif-2631	239	20	information	information	NOUN
ejif-2631	239	21	needed	need	VERB
ejif-2631	239	22	by	by	ADP
ejif-2631	239	23	users	user	NOUN
ejif-2631	239	24	is	be	AUX
ejif-2631	239	25	varied	varied	ADJ
ejif-2631	239	26	,	,	PUNCT
ejif-2631	239	27	and	and	CCONJ
ejif-2631	239	28	they	they	PRON
ejif-2631	239	29	are	be	AUX
ejif-2631	239	30	asking	ask	VERB
ejif-2631	239	31	for	for	ADP
ejif-2631	239	32	information	information	NOUN
ejif-2631	239	33	on	on	ADP
ejif-2631	239	34	issues	issue	NOUN
ejif-2631	239	35	such	such	ADJ
ejif-2631	239	36	as	as	ADP
ejif-2631	239	37	observing	observe	VERB
ejif-2631	239	38	the	the	DET
ejif-2631	239	39	religious	religious	ADJ
ejif-2631	239	40	law	law	NOUN
ejif-2631	239	41	and	and	CCONJ
ejif-2631	239	42	calculating	calculate	VERB
ejif-2631	239	43	zakat	zakat	NOUN
ejif-2631	239	44	.	.	PUNCT
ejif-2631	240	1	nevertheless	nevertheless	ADV
ejif-2631	240	2	,	,	PUNCT
ejif-2631	240	3	and	and	CCONJ
ejif-2631	240	4	based	base	VERB
ejif-2631	240	5	on	on	ADP
ejif-2631	240	6	the	the	DET
ejif-2631	240	7	internal	internal	ADJ
ejif-2631	240	8	point	point	NOUN
ejif-2631	240	9	of	of	ADP
ejif-2631	240	10	view	view	NOUN
ejif-2631	240	11	in	in	ADP
ejif-2631	240	12	islamic	islamic	ADJ
ejif-2631	240	13	society	society	NOUN
ejif-2631	240	14	,	,	PUNCT
ejif-2631	240	15	there	there	PRON
ejif-2631	240	16	are	be	VERB
ejif-2631	240	17	some	some	DET
ejif-2631	240	18	cases	case	NOUN
ejif-2631	240	19	that	that	PRON
ejif-2631	240	20	do	do	AUX
ejif-2631	240	21	not	not	PART
ejif-2631	240	22	require	require	VERB
ejif-2631	240	23	converting	convert	VERB
ejif-2631	240	24	accounting	accounting	NOUN
ejif-2631	240	25	to	to	ADP
ejif-2631	240	26	islamic	islamic	PROPN
ejif-2631	240	27	accounting	accounting	NOUN
ejif-2631	240	28	to	to	PART
ejif-2631	240	29	reflect	reflect	VERB
ejif-2631	240	30	differences	difference	NOUN
ejif-2631	240	31	.	.	PUNCT
ejif-2631	241	1	1	1	X
ejif-2631	241	2	)	)	PUNCT
ejif-2631	241	3	the	the	DET
ejif-2631	241	4	purpose	purpose	NOUN
ejif-2631	241	5	of	of	ADP
ejif-2631	241	6	financial	financial	ADJ
ejif-2631	241	7	accounting	accounting	NOUN
ejif-2631	241	8	is	be	AUX
ejif-2631	241	9	to	to	PART
ejif-2631	241	10	provide	provide	VERB
ejif-2631	241	11	information	information	NOUN
ejif-2631	241	12	for	for	ADP
ejif-2631	241	13	external	external	ADJ
ejif-2631	241	14	user	user	NOUN
ejif-2631	241	15	needs	need	NOUN
ejif-2631	241	16	,	,	PUNCT
ejif-2631	241	17	and	and	CCONJ
ejif-2631	241	18	these	these	DET
ejif-2631	241	19	requirements	requirement	NOUN
ejif-2631	241	20	are	be	AUX
ejif-2631	241	21	partly	partly	ADV
ejif-2631	241	22	environmentally	environmentally	ADV
ejif-2631	241	23	.	.	PUNCT
ejif-2631	242	1	therefore	therefore	ADV
ejif-2631	242	2	,	,	PUNCT
ejif-2631	242	3	environmental	environmental	ADJ
ejif-2631	242	4	issues	issue	NOUN
ejif-2631	242	5	are	be	AUX
ejif-2631	242	6	effective	effective	ADJ
ejif-2631	242	7	in	in	ADP
ejif-2631	242	8	accounting	accounting	NOUN
ejif-2631	242	9	,	,	PUNCT
ejif-2631	242	10	and	and	CCONJ
ejif-2631	242	11	if	if	SCONJ
ejif-2631	242	12	there	there	PRON
ejif-2631	242	13	is	be	VERB
ejif-2631	242	14	a	a	DET
ejif-2631	242	15	need	need	NOUN
ejif-2631	242	16	for	for	ADP
ejif-2631	242	17	more	more	ADJ
ejif-2631	242	18	information	information	NOUN
ejif-2631	242	19	in	in	ADP
ejif-2631	242	20	addition	addition	NOUN
ejif-2631	242	21	to	to	ADP
ejif-2631	242	22	the	the	DET
ejif-2631	242	23	usual	usual	ADJ
ejif-2631	242	24	international	international	ADJ
ejif-2631	242	25	information	information	NOUN
ejif-2631	242	26	,	,	PUNCT
ejif-2631	242	27	it	it	PRON
ejif-2631	242	28	can	can	AUX
ejif-2631	242	29	be	be	AUX
ejif-2631	242	30	provided	provide	VERB
ejif-2631	242	31	.	.	PUNCT
ejif-2631	243	1	2	2	X
ejif-2631	243	2	)	)	PUNCT
ejif-2631	243	3	in	in	ADP
ejif-2631	243	4	most	most	ADJ
ejif-2631	243	5	islamic	islamic	ADJ
ejif-2631	243	6	countries	country	NOUN
ejif-2631	243	7	,	,	PUNCT
ejif-2631	243	8	trade	trade	NOUN
ejif-2631	243	9	and	and	CCONJ
ejif-2631	243	10	business	business	NOUN
ejif-2631	243	11	are	be	AUX
ejif-2631	243	12	the	the	DET
ejif-2631	243	13	same	same	ADJ
ejif-2631	243	14	as	as	ADP
ejif-2631	243	15	in	in	ADP
ejif-2631	243	16	other	other	ADJ
ejif-2631	243	17	countries	country	NOUN
ejif-2631	243	18	,	,	PUNCT
ejif-2631	243	19	and	and	CCONJ
ejif-2631	243	20	in	in	ADP
ejif-2631	243	21	many	many	ADJ
ejif-2631	243	22	cases	case	NOUN
ejif-2631	243	23	the	the	DET
ejif-2631	243	24	principles	principle	NOUN
ejif-2631	243	25	of	of	ADP
ejif-2631	243	26	commerce	commerce	NOUN
ejif-2631	243	27	are	be	AUX
ejif-2631	243	28	the	the	DET
ejif-2631	243	29	same	same	ADJ
ejif-2631	243	30	,	,	PUNCT
ejif-2631	243	31	too	too	ADV
ejif-2631	243	32	.	.	PUNCT
ejif-2631	244	1	therefore	therefore	ADV
ejif-2631	244	2	,	,	PUNCT
ejif-2631	244	3	since	since	SCONJ
ejif-2631	244	4	coincidence	coincidence	NOUN
ejif-2631	244	5	is	be	AUX
ejif-2631	244	6	noteworthy	noteworthy	ADJ
ejif-2631	244	7	,	,	PUNCT
ejif-2631	244	8	this	this	DET
ejif-2631	244	9	similarity	similarity	NOUN
ejif-2631	244	10	must	must	AUX
ejif-2631	244	11	also	also	ADV
ejif-2631	244	12	exist	exist	VERB
ejif-2631	244	13	in	in	ADP
ejif-2631	244	14	accounting	accounting	NOUN
ejif-2631	244	15	to	to	PART
ejif-2631	244	16	cover	cover	VERB
ejif-2631	244	17	all	all	DET
ejif-2631	244	18	firms	firm	NOUN
ejif-2631	244	19	.	.	PUNCT
ejif-2631	245	1	3	3	X
ejif-2631	245	2	)	)	PUNCT
ejif-2631	245	3	the	the	DET
ejif-2631	245	4	goal	goal	NOUN
ejif-2631	245	5	of	of	ADP
ejif-2631	245	6	maximizing	maximize	VERB
ejif-2631	245	7	the	the	DET
ejif-2631	245	8	profit	profit	NOUN
ejif-2631	245	9	,	,	PUNCT
ejif-2631	245	10	if	if	SCONJ
ejif-2631	245	11	it	it	PRON
ejif-2631	245	12	is	be	AUX
ejif-2631	245	13	in	in	ADP
ejif-2631	245	14	the	the	DET
ejif-2631	245	15	framework	framework	NOUN
ejif-2631	245	16	of	of	ADP
ejif-2631	245	17	the	the	DET
ejif-2631	245	18	islamic	islamic	ADJ
ejif-2631	245	19	law	law	NOUN
ejif-2631	245	20	,	,	PUNCT
ejif-2631	245	21	is	be	AUX
ejif-2631	245	22	not	not	PART
ejif-2631	245	23	an	an	DET
ejif-2631	245	24	anti	anti	ADJ
ejif-2631	245	25	-	-	ADJ
ejif-2631	245	26	sharia	sharia	ADJ
ejif-2631	245	27	act	act	NOUN
ejif-2631	245	28	for	for	ADP
ejif-2631	245	29	a	a	DET
ejif-2631	245	30	muslim	muslim	PROPN
ejif-2631	245	31	.	.	PUNCT
ejif-2631	246	1	in	in	ADP
ejif-2631	246	2	practice	practice	NOUN
ejif-2631	246	3	,	,	PUNCT
ejif-2631	246	4	the	the	DET
ejif-2631	246	5	motivation	motivation	NOUN
ejif-2631	246	6	to	to	PART
ejif-2631	246	7	earn	earn	VERB
ejif-2631	246	8	profit	profit	NOUN
ejif-2631	246	9	for	for	ADP
ejif-2631	246	10	muslim	muslim	ADJ
ejif-2631	246	11	with	with	ADP
ejif-2631	246	12	non	non	NOUN
ejif-2631	246	13	-	-	NOUN
ejif-2631	246	14	muslims	muslim	NOUN
ejif-2631	246	15	do	do	AUX
ejif-2631	246	16	not	not	PART
ejif-2631	246	17	seem	seem	VERB
ejif-2631	246	18	to	to	PART
ejif-2631	246	19	be	be	AUX
ejif-2631	246	20	different	different	ADJ
ejif-2631	246	21	.	.	PUNCT
ejif-2631	247	1	4	4	X
ejif-2631	247	2	)	)	PUNCT
ejif-2631	247	3	in	in	ADP
ejif-2631	247	4	the	the	DET
ejif-2631	247	5	case	case	NOUN
ejif-2631	247	6	of	of	ADP
ejif-2631	247	7	muslim	muslim	ADJ
ejif-2631	247	8	-	-	PUNCT
ejif-2631	247	9	specific	specific	ADJ
ejif-2631	247	10	transactions	transaction	NOUN
ejif-2631	247	11	,	,	PUNCT
ejif-2631	247	12	it	it	PRON
ejif-2631	247	13	can	can	AUX
ejif-2631	247	14	develop	develop	VERB
ejif-2631	247	15	a	a	DET
ejif-2631	247	16	standard	standard	NOUN
ejif-2631	247	17	for	for	ADP
ejif-2631	247	18	the	the	DET
ejif-2631	247	19	completion	completion	NOUN
ejif-2631	247	20	of	of	ADP
ejif-2631	247	21	common	common	ADJ
ejif-2631	247	22	standards	standard	NOUN
ejif-2631	247	23	,	,	PUNCT
ejif-2631	247	24	such	such	ADJ
ejif-2631	247	25	as	as	ADP
ejif-2631	247	26	those	those	PRON
ejif-2631	247	27	related	relate	VERB
ejif-2631	247	28	to	to	ADP
ejif-2631	247	29	islamic	islamic	ADJ
ejif-2631	247	30	contracts	contract	NOUN
ejif-2631	247	31	(	(	PUNCT
ejif-2631	247	32	uqud	uqud	INTJ
ejif-2631	247	33	(	(	PUNCT
ejif-2631	247	34	sing	sing	VERB
ejif-2631	247	35	.	.	PUNCT
ejif-2631	248	1	aqd	aqd	PROPN
ejif-2631	248	2	)	)	PUNCT
ejif-2631	248	3	.	.	PUNCT
ejif-2631	249	1	(	(	PUNCT
ejif-2631	249	2	as	as	SCONJ
ejif-2631	249	3	it	it	PRON
ejif-2631	249	4	is	be	AUX
ejif-2631	249	5	done	do	VERB
ejif-2631	249	6	in	in	ADP
ejif-2631	249	7	most	most	ADJ
ejif-2631	249	8	muslim	muslim	ADJ
ejif-2631	249	9	countries	country	NOUN
ejif-2631	249	10	)	)	PUNCT
ejif-2631	250	1	5	5	NUM
ejif-2631	250	2	)	)	PUNCT
ejif-2631	250	3	the	the	DET
ejif-2631	250	4	zakat	zakat	NOUN
ejif-2631	250	5	payable	payable	ADJ
ejif-2631	250	6	by	by	ADP
ejif-2631	250	7	a	a	DET
ejif-2631	250	8	muslim	muslim	PROPN
ejif-2631	250	9	consist	consist	VERB
ejif-2631	250	10	in	in	ADP
ejif-2631	250	11	the	the	DET
ejif-2631	250	12	quantity	quantity	NOUN
ejif-2631	250	13	and	and	CCONJ
ejif-2631	250	14	the	the	DET
ejif-2631	250	15	sort	sort	NOUN
ejif-2631	250	16	of	of	ADP
ejif-2631	250	17	assets	asset	NOUN
ejif-2631	250	18	the	the	DET
ejif-2631	250	19	individual	individual	NOUN
ejif-2631	250	20	owns	own	VERB
ejif-2631	250	21	.	.	PUNCT
ejif-2631	251	1	there	there	PRON
ejif-2631	251	2	is	be	VERB
ejif-2631	251	3	not	not	PART
ejif-2631	251	4	provided	provide	VERB
ejif-2631	251	5	specific	specific	ADJ
ejif-2631	251	6	recommendations	recommendation	NOUN
ejif-2631	251	7	about	about	ADP
ejif-2631	251	8	which	which	DET
ejif-2631	251	9	kinds	kind	NOUN
ejif-2631	251	10	of	of	ADP
ejif-2631	251	11	wealth	wealth	NOUN
ejif-2631	251	12	are	be	AUX
ejif-2631	251	13	zakatable	zakatable	ADJ
ejif-2631	251	14	and	and	CCONJ
ejif-2631	251	15	is	be	AUX
ejif-2631	251	16	not	not	PART
ejif-2631	251	17	specified	specify	VERB
ejif-2631	251	18	percentages	percentage	NOUN
ejif-2631	251	19	to	to	PART
ejif-2631	251	20	be	be	AUX
ejif-2631	251	21	given	give	VERB
ejif-2631	251	22	.	.	PUNCT
ejif-2631	252	1	therefore	therefore	ADV
ejif-2631	252	2	,	,	PUNCT
ejif-2631	252	3	there	there	PRON
ejif-2631	252	4	is	be	VERB
ejif-2631	252	5	no	no	DET
ejif-2631	252	6	consensus	consensus	NOUN
ejif-2631	252	7	on	on	ADP
ejif-2631	252	8	this	this	DET
ejif-2631	252	9	issue	issue	NOUN
ejif-2631	252	10	,	,	PUNCT
ejif-2631	252	11	the	the	DET
ejif-2631	252	12	extent	extent	NOUN
ejif-2631	252	13	and	and	CCONJ
ejif-2631	252	14	type	type	NOUN
ejif-2631	252	15	of	of	ADP
ejif-2631	252	16	zakat	zakat	NOUN
ejif-2631	252	17	vary	vary	VERB
ejif-2631	252	18	from	from	ADP
ejif-2631	252	19	one	one	NUM
ejif-2631	252	20	islamic	islamic	ADJ
ejif-2631	252	21	country	country	NOUN
ejif-2631	252	22	to	to	ADP
ejif-2631	252	23	another	another	PRON
ejif-2631	252	24	,	,	PUNCT
ejif-2631	252	25	depending	depend	VERB
ejif-2631	252	26	on	on	ADP
ejif-2631	252	27	the	the	DET
ejif-2631	252	28	type	type	NOUN
ejif-2631	252	29	of	of	ADP
ejif-2631	252	30	religion	religion	NOUN
ejif-2631	252	31	,	,	PUNCT
ejif-2631	252	32	and	and	CCONJ
ejif-2631	252	33	sometimes	sometimes	ADV
ejif-2631	252	34	these	these	DET
ejif-2631	252	35	differences	difference	NOUN
ejif-2631	252	36	are	be	AUX
ejif-2631	252	37	contradictory	contradictory	ADJ
ejif-2631	252	38	.	.	PUNCT
ejif-2631	253	1	therefore	therefore	ADV
ejif-2631	253	2	,	,	PUNCT
ejif-2631	253	3	these	these	DET
ejif-2631	253	4	contradictions	contradiction	NOUN
ejif-2631	253	5	impede	impede	VERB
ejif-2631	253	6	the	the	DET
ejif-2631	253	7	creation	creation	NOUN
ejif-2631	253	8	of	of	ADP
ejif-2631	253	9	a	a	DET
ejif-2631	253	10	single	single	ADJ
ejif-2631	253	11	islamic	islamic	ADJ
ejif-2631	253	12	accounting	accounting	NOUN
ejif-2631	253	13	system	system	NOUN
ejif-2631	253	14	.	.	PUNCT
ejif-2631	254	1	in	in	ADP
ejif-2631	254	2	other	other	ADJ
ejif-2631	254	3	words	word	NOUN
ejif-2631	254	4	,	,	PUNCT
ejif-2631	254	5	these	these	DET
ejif-2631	254	6	kinds	kind	NOUN
ejif-2631	254	7	of	of	ADP
ejif-2631	254	8	differences	difference	NOUN
ejif-2631	254	9	arise	arise	VERB
ejif-2631	254	10	from	from	ADP
ejif-2631	254	11	the	the	DET
ejif-2631	254	12	impact	impact	NOUN
ejif-2631	254	13	of	of	ADP
ejif-2631	254	14	social	social	ADJ
ejif-2631	254	15	influences	influence	NOUN
ejif-2631	254	16	and	and	CCONJ
ejif-2631	254	17	not	not	PART
ejif-2631	254	18	only	only	ADV
ejif-2631	254	19	in	in	ADP
ejif-2631	254	20	the	the	DET
ejif-2631	254	21	type	type	NOUN
ejif-2631	254	22	of	of	ADP
ejif-2631	254	23	religion	religion	NOUN
ejif-2631	254	24	.	.	PUNCT
ejif-2631	255	1	6	6	X
ejif-2631	255	2	)	)	PUNCT
ejif-2631	255	3	accounting	accounting	NOUN
ejif-2631	255	4	goals	goal	NOUN
ejif-2631	255	5	can	can	AUX
ejif-2631	255	6	also	also	ADV
ejif-2631	255	7	be	be	AUX
ejif-2631	255	8	based	base	VERB
ejif-2631	255	9	on	on	ADP
ejif-2631	255	10	the	the	DET
ejif-2631	255	11	utility	utility	NOUN
ejif-2631	255	12	of	of	ADP
ejif-2631	255	13	both	both	DET
ejif-2631	255	14	decision	decision	NOUN
ejif-2631	255	15	-	-	PUNCT
ejif-2631	255	16	making	making	NOUN
ejif-2631	255	17	and	and	CCONJ
ejif-2631	255	18	accountability	accountability	NOUN
ejif-2631	255	19	.	.	PUNCT
ejif-2631	256	1	in	in	ADP
ejif-2631	256	2	many	many	ADJ
ejif-2631	256	3	cases	case	NOUN
ejif-2631	256	4	,	,	PUNCT
ejif-2631	256	5	the	the	DET
ejif-2631	256	6	information	information	NOUN
ejif-2631	256	7	needed	need	VERB
ejif-2631	256	8	to	to	PART
ejif-2631	256	9	decide	decide	VERB
ejif-2631	256	10	on	on	ADP
ejif-2631	256	11	a	a	DET
ejif-2631	256	12	response	response	NOUN
ejif-2631	256	13	may	may	AUX
ejif-2631	256	14	also	also	ADV
ejif-2631	256	15	be	be	AUX
ejif-2631	256	16	appropriate	appropriate	ADJ
ejif-2631	256	17	.	.	PUNCT
ejif-2631	257	1	because	because	SCONJ
ejif-2631	257	2	the	the	DET
ejif-2631	257	3	information	information	NOUN
ejif-2631	257	4	is	be	AUX
ejif-2631	257	5	necessary	necessary	ADJ
ejif-2631	257	6	for	for	ADP
ejif-2631	257	7	decisionmaking	decisionmake	VERB
ejif-2631	257	8	and	and	CCONJ
ejif-2631	257	9	for	for	ADP
ejif-2631	257	10	accountability	accountability	NOUN
ejif-2631	257	11	,	,	PUNCT
ejif-2631	257	12	both	both	CCONJ
ejif-2631	257	13	theoretical	theoretical	ADJ
ejif-2631	257	14	concepts	concept	NOUN
ejif-2631	257	15	must	must	AUX
ejif-2631	257	16	be	be	AUX
ejif-2631	257	17	covered	cover	VERB
ejif-2631	257	18	.	.	PUNCT
ejif-2631	258	1	therefore	therefore	ADV
ejif-2631	258	2	,	,	PUNCT
ejif-2631	258	3	the	the	DET
ejif-2631	258	4	emphasis	emphasis	NOUN
ejif-2631	258	5	on	on	ADP
ejif-2631	258	6	islamic	islamic	ADJ
ejif-2631	258	7	response	response	NOUN
ejif-2631	258	8	or	or	CCONJ
ejif-2631	258	9	accountability	accountability	NOUN
ejif-2631	258	10	in	in	ADP
ejif-2631	258	11	the	the	DET
ejif-2631	258	12	current	current	ADJ
ejif-2631	258	13	business	business	NOUN
ejif-2631	258	14	environment	environment	NOUN
ejif-2631	258	15	is	be	AUX
ejif-2631	258	16	not	not	PART
ejif-2631	258	17	accountable	accountable	ADJ
ejif-2631	258	18	.	.	PUNCT
ejif-2631	259	1	the	the	DET
ejif-2631	259	2	undp	undp	PROPN
ejif-2631	259	3	(	(	PUNCT
ejif-2631	259	4	united	united	PROPN
ejif-2631	259	5	nations	nations	PROPN
ejif-2631	259	6	development	development	PROPN
ejif-2631	259	7	program	program	PROPN
ejif-2631	259	8	)	)	PUNCT
ejif-2631	259	9	states	state	VERB
ejif-2631	259	10	that	that	SCONJ
ejif-2631	259	11	the	the	DET
ejif-2631	259	12	gap	gap	NOUN
ejif-2631	259	13	in	in	ADP
ejif-2631	259	14	knowledge	knowledge	NOUN
ejif-2631	259	15	has	have	AUX
ejif-2631	259	16	increased	increase	VERB
ejif-2631	259	17	between	between	ADP
ejif-2631	259	18	arab	arab	ADJ
ejif-2631	259	19	countries	country	NOUN
ejif-2631	259	20	and	and	CCONJ
ejif-2631	259	21	the	the	DET
ejif-2631	259	22	rest	rest	NOUN
ejif-2631	259	23	of	of	ADP
ejif-2631	259	24	the	the	DET
ejif-2631	259	25	world	world	NOUN
ejif-2631	259	26	.	.	PUNCT
ejif-2631	260	1	this	this	PRON
ejif-2631	260	2	is	be	AUX
ejif-2631	260	3	explained	explain	VERB
ejif-2631	260	4	by	by	ADP
ejif-2631	260	5	the	the	DET
ejif-2631	260	6	fact	fact	NOUN
ejif-2631	260	7	that	that	SCONJ
ejif-2631	260	8	the	the	DET
ejif-2631	260	9	sum	sum	NOUN
ejif-2631	260	10	of	of	ADP
ejif-2631	260	11	one	one	NUM
ejif-2631	260	12	year	year	NOUN
ejif-2631	260	13	's	's	PART
ejif-2631	260	14	translation	translation	NOUN
ejif-2631	260	15	of	of	ADP
ejif-2631	260	16	a	a	DET
ejif-2631	260	17	book	book	NOUN
ejif-2631	260	18	in	in	ADP
ejif-2631	260	19	spain	spain	PROPN
ejif-2631	260	20	is	be	AUX
ejif-2631	260	21	equivalent	equivalent	ADJ
ejif-2631	260	22	to	to	ADP
ejif-2631	260	23	the	the	DET
ejif-2631	260	24	same	same	ADJ
ejif-2631	260	25	sum	sum	NOUN
ejif-2631	260	26	of	of	ADP
ejif-2631	260	27	translation	translation	NOUN
ejif-2631	260	28	in	in	ADP
ejif-2631	260	29	arab	arab	ADJ
ejif-2631	260	30	lands	land	NOUN
ejif-2631	260	31	in	in	ADP
ejif-2631	260	32	the	the	DET
ejif-2631	260	33	millennia	millennia	NOUN
ejif-2631	260	34	.so	.so	PUNCT
ejif-2631	260	35	,	,	PUNCT
ejif-2631	260	36	any	any	DET
ejif-2631	260	37	challenge	challenge	NOUN
ejif-2631	260	38	to	to	PART
ejif-2631	260	39	prove	prove	VERB
ejif-2631	260	40	the	the	DET
ejif-2631	260	41	separation	separation	NOUN
ejif-2631	260	42	of	of	ADP
ejif-2631	260	43	accounting	accounting	NOUN
ejif-2631	260	44	required	require	VERB
ejif-2631	260	45	in	in	ADP
ejif-2631	260	46	islamic	islamic	ADJ
ejif-2631	260	47	countries	country	NOUN
ejif-2631	260	48	with	with	ADP
ejif-2631	260	49	existed	existed	ADJ
ejif-2631	260	50	accounting	accounting	NOUN
ejif-2631	260	51	,	,	PUNCT
ejif-2631	260	52	not	not	PART
ejif-2631	260	53	only	only	ADV
ejif-2631	260	54	does	do	AUX
ejif-2631	260	55	not	not	PART
ejif-2631	260	56	lead	lead	VERB
ejif-2631	260	57	to	to	ADP
ejif-2631	260	58	the	the	DET
ejif-2631	260	59	advancement	advancement	NOUN
ejif-2631	260	60	of	of	ADP
ejif-2631	260	61	this	this	DET
ejif-2631	260	62	science	science	NOUN
ejif-2631	260	63	in	in	ADP
ejif-2631	260	64	islamic	islamic	ADJ
ejif-2631	260	65	lands	land	NOUN
ejif-2631	260	66	,	,	PUNCT
ejif-2631	260	67	but	but	CCONJ
ejif-2631	260	68	also	also	ADV
ejif-2631	260	69	results	result	VERB
ejif-2631	260	70	in	in	ADP
ejif-2631	260	71	the	the	DET
ejif-2631	260	72	isolation	isolation	NOUN
ejif-2631	260	73	and	and	CCONJ
ejif-2631	260	74	weakness	weakness	NOUN
ejif-2631	260	75	of	of	ADP
ejif-2631	260	76	islamic	islamic	ADJ
ejif-2631	260	77	accounting	accounting	PROPN
ejif-2631	261	1	[	[	X
ejif-2631	261	2	41	41	NUM
ejif-2631	261	3	]	]	PUNCT
ejif-2631	261	4	.	.	PUNCT
ejif-2631	262	1	accounting	accounting	NOUN
ejif-2631	262	2	should	should	AUX
ejif-2631	262	3	remain	remain	VERB
ejif-2631	262	4	the	the	DET
ejif-2631	262	5	same	same	ADJ
ejif-2631	262	6	accounting	accounting	NOUN
ejif-2631	262	7	and	and	CCONJ
ejif-2631	262	8	there	there	PRON
ejif-2631	262	9	is	be	VERB
ejif-2631	262	10	no	no	DET
ejif-2631	262	11	need	need	NOUN
ejif-2631	262	12	to	to	PART
ejif-2631	262	13	add	add	VERB
ejif-2631	262	14	the	the	DET
ejif-2631	262	15	word	word	NOUN
ejif-2631	262	16	"	"	PUNCT
ejif-2631	262	17	islamic	islamic	ADJ
ejif-2631	262	18	"	"	PUNCT
ejif-2631	262	19	to	to	ADP
ejif-2631	262	20	accounting	account	VERB
ejif-2631	262	21	for	for	ADP
ejif-2631	262	22	the	the	DET
ejif-2631	262	23	reflection	reflection	NOUN
ejif-2631	262	24	of	of	ADP
ejif-2631	262	25	this	this	DET
ejif-2631	262	26	need	need	NOUN
ejif-2631	262	27	.	.	PUNCT
ejif-2631	263	1	because	because	SCONJ
ejif-2631	263	2	financial	financial	ADJ
ejif-2631	263	3	accounting	accounting	NOUN
ejif-2631	263	4	mission	mission	NOUN
ejif-2631	263	5	is	be	AUX
ejif-2631	263	6	,	,	PUNCT
ejif-2631	263	7	the	the	DET
ejif-2631	263	8	provision	provision	NOUN
ejif-2631	263	9	of	of	ADP
ejif-2631	263	10	information	information	NOUN
ejif-2631	263	11	and	and	CCONJ
ejif-2631	263	12	this	this	DET
ejif-2631	263	13	information	information	NOUN
ejif-2631	263	14	are	be	AUX
ejif-2631	263	15	defined	define	VERB
ejif-2631	263	16	according	accord	VERB
ejif-2631	263	17	to	to	ADP
ejif-2631	263	18	the	the	DET
ejif-2631	263	19	needs	need	NOUN
ejif-2631	263	20	of	of	ADP
ejif-2631	263	21	the	the	DET
ejif-2631	263	22	users	user	NOUN
ejif-2631	263	23	.	.	PUNCT
ejif-2631	264	1	hoodbhoy	hoodbhoy	PROPN
ejif-2631	264	2	(	(	PUNCT
ejif-2631	264	3	1991	1991	NUM
ejif-2631	264	4	)	)	PUNCT
ejif-2631	264	5	,	,	PUNCT
ejif-2631	264	6	by	by	ADP
ejif-2631	264	7	expressing	express	VERB
ejif-2631	264	8	a	a	DET
ejif-2631	264	9	statement	statement	NOUN
ejif-2631	264	10	by	by	ADP
ejif-2631	264	11	nobel	nobel	PROPN
ejif-2631	264	12	laureate	laureate	PROPN
ejif-2631	264	13	mohammed	mohammed	PROPN
ejif-2631	264	14	abdul	abdul	PROPN
ejif-2631	264	15	salam	salam	PROPN
ejif-2631	264	16	,	,	PUNCT
ejif-2631	264	17	states	state	VERB
ejif-2631	264	18	:	:	PUNCT
ejif-2631	264	19	"	"	PUNCT
ejif-2631	264	20	there	there	PRON
ejif-2631	264	21	is	be	VERB
ejif-2631	264	22	only	only	ADV
ejif-2631	264	23	one	one	NUM
ejif-2631	264	24	global	global	ADJ
ejif-2631	264	25	science	science	NOUN
ejif-2631	264	26	.	.	PUNCT
ejif-2631	265	1	science	science	NOUN
ejif-2631	265	2	is	be	AUX
ejif-2631	265	3	an	an	DET
ejif-2631	265	4	international	international	ADJ
ejif-2631	265	5	issue	issue	NOUN
ejif-2631	265	6	and	and	CCONJ
ejif-2631	265	7	there	there	PRON
ejif-2631	265	8	is	be	VERB
ejif-2631	265	9	nothing	nothing	PRON
ejif-2631	265	10	in	in	ADP
ejif-2631	265	11	the	the	DET
ejif-2631	265	12	name	name	NOUN
ejif-2631	265	13	of	of	ADP
ejif-2631	265	14	islamic	islamic	ADJ
ejif-2631	265	15	science	science	NOUN
ejif-2631	265	16	,	,	PUNCT
ejif-2631	265	17	as	as	ADP
ejif-2631	265	18	hindu	hindu	NOUN
ejif-2631	265	19	science	science	NOUN
ejif-2631	265	20	,	,	PUNCT
ejif-2631	265	21	jewish	jewish	ADJ
ejif-2631	265	22	science	science	NOUN
ejif-2631	265	23	,	,	PUNCT
ejif-2631	265	24	and	and	CCONJ
ejif-2631	265	25	so	so	ADV
ejif-2631	265	26	on	on	ADV
ejif-2631	265	27	.	.	PUNCT
ejif-2631	265	28	"	"	PUNCT
ejif-2631	266	1	references	reference	NOUN
ejif-2631	266	2	ejif	ejif	NOUN
ejif-2631	266	3	–	–	PUNCT
ejif-2631	266	4	european	european	PROPN
ejif-2631	266	5	journal	journal	PROPN
ejif-2631	266	6	of	of	ADP
ejif-2631	266	7	islamic	islamic	PROPN
ejif-2631	266	8	finance	finance	PROPN
ejif-2631	266	9	no11	no11	PROPN
ejif-2631	266	10	,	,	PUNCT
ejif-2631	266	11	december	december	PROPN
ejif-2631	266	12	(	(	PUNCT
ejif-2631	266	13	2018	2018	NUM
ejif-2631	266	14	)	)	PUNCT
ejif-2631	267	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2631	267	2	issn	issn	VERB
ejif-2631	267	3	2421	2421	NUM
ejif-2631	267	4	-	-	SYM
ejif-2631	267	5	2172	2172	NUM
ejif-2631	267	6	7	7	NUM
ejif-2631	267	7	[	[	SYM
ejif-2631	267	8	1	1	NUM
ejif-2631	267	9	]	]	X
ejif-2631	267	10	dima	dima	PROPN
ejif-2631	267	11	s.	s.	PROPN
ejif-2631	267	12	david	david	PROPN
ejif-2631	267	13	d.	d.	PROPN
ejif-2631	267	14	,	,	PUNCT
ejif-2631	267	15	paiusa	paiusa	PROPN
ejif-2631	267	16	l.	l.	PROPN
ejif-2631	267	17	(	(	PUNCT
ejif-2631	267	18	2011	2011	NUM
ejif-2631	267	19	)	)	PUNCT
ejif-2631	267	20	,	,	PUNCT
ejif-2631	267	21	specific	specific	ADJ
ejif-2631	267	22	features	feature	NOUN
ejif-2631	267	23	of	of	ADP
ejif-2631	267	24	islamic	islamic	ADJ
ejif-2631	267	25	accounting	accounting	PROPN
ejif-2631	267	26	and	and	CCONJ
ejif-2631	267	27	cultural	cultural	ADJ
ejif-2631	267	28	paradigm	paradigm	NOUN
ejif-2631	267	29	,	,	PUNCT
ejif-2631	267	30	mpra_paper_27174	mpra_paper_27174	PROPN
ejif-2631	267	31	.	.	PUNCT
ejif-2631	268	1	[	[	X
ejif-2631	268	2	2	2	NUM
ejif-2631	268	3	]	]	X
ejif-2631	268	4	burchell	burchell	NOUN
ejif-2631	268	5	,	,	PUNCT
ejif-2631	268	6	s	s	PART
ejif-2631	268	7	;	;	PUNCT
ejif-2631	268	8	clubb	clubb	PROPN
ejif-2631	268	9	,	,	PUNCT
ejif-2631	268	10	c.	c.	PROPN
ejif-2631	268	11	;	;	PUNCT
ejif-2631	268	12	hopwood	hopwood	PROPN
ejif-2631	268	13	,	,	PUNCT
ejif-2631	268	14	a.	a.	NOUN
ejif-2631	268	15	;	;	PUNCT
ejif-2631	268	16	hughes	hughes	PROPN
ejif-2631	268	17	,	,	PUNCT
ejif-2631	268	18	j.	j.	PROPN
ejif-2631	268	19	and	and	CCONJ
ejif-2631	268	20	nahapiet	nahapiet	PROPN
ejif-2631	268	21	,	,	PUNCT
ejif-2631	268	22	j.	j.	PROPN
ejif-2631	268	23	(	(	PUNCT
ejif-2631	268	24	1980	1980	NUM
ejif-2631	268	25	)	)	PUNCT
ejif-2631	268	26	‘	'	PUNCT
ejif-2631	268	27	the	the	DET
ejif-2631	268	28	roles	role	NOUN
ejif-2631	268	29	of	of	ADP
ejif-2631	268	30	accounting	accounting	NOUN
ejif-2631	268	31	in	in	ADP
ejif-2631	268	32	organizations	organization	NOUN
ejif-2631	268	33	and	and	CCONJ
ejif-2631	268	34	society	society	NOUN
ejif-2631	268	35	.	.	PUNCT
ejif-2631	268	36	’	'	PUNCT
ejif-2631	269	1	accounting	accounting	NOUN
ejif-2631	269	2	,	,	PUNCT
ejif-2631	269	3	organizations	organization	NOUN
ejif-2631	269	4	and	and	CCONJ
ejif-2631	269	5	society	society	NOUN
ejif-2631	269	6	,	,	PUNCT
ejif-2631	269	7	vol	vol	NOUN
ejif-2631	269	8	.	.	PROPN
ejif-2631	269	9	5	5	NUM
ejif-2631	269	10	,	,	PUNCT
ejif-2631	269	11	no	no	INTJ
ejif-2631	269	12	.	.	NOUN
ejif-2631	269	13	1	1	NUM
ejif-2631	269	14	,	,	PUNCT
ejif-2631	269	15	pp	pp	ADJ
ejif-2631	269	16	.	.	PUNCT
ejif-2631	270	1	5	5	NUM
ejif-2631	270	2	-	-	SYM
ejif-2631	270	3	27	27	NUM
ejif-2631	270	4	.	.	PUNCT
ejif-2631	271	1	[	[	X
ejif-2631	271	2	3	3	NUM
ejif-2631	271	3	]	]	X
ejif-2631	271	4	nobes	nobe	NOUN
ejif-2631	271	5	,	,	PUNCT
ejif-2631	271	6	c.w	c.w	PROPN
ejif-2631	271	7	.	.	PROPN
ejif-2631	271	8	(	(	PUNCT
ejif-2631	271	9	1983	1983	NUM
ejif-2631	271	10	)	)	PUNCT
ejif-2631	271	11	.	.	PUNCT
ejif-2631	272	1	a	a	DET
ejif-2631	272	2	judgmental	judgmental	ADJ
ejif-2631	272	3	international	international	ADJ
ejif-2631	272	4	classification	classification	NOUN
ejif-2631	272	5	of	of	ADP
ejif-2631	272	6	financial	financial	ADJ
ejif-2631	272	7	reporting	reporting	NOUN
ejif-2631	272	8	practices	practice	NOUN
ejif-2631	272	9	.	.	PUNCT
ejif-2631	273	1	journal	journal	NOUN
ejif-2631	273	2	of	of	ADP
ejif-2631	273	3	business	business	NOUN
ejif-2631	273	4	,	,	PUNCT
ejif-2631	273	5	finance	finance	NOUN
ejif-2631	273	6	and	and	CCONJ
ejif-2631	273	7	accounting	accounting	NOUN
ejif-2631	273	8	,	,	PUNCT
ejif-2631	273	9	10(1	10(1	NUM
ejif-2631	273	10	)	)	PUNCT
ejif-2631	273	11	,	,	PUNCT
ejif-2631	273	12	1	1	NUM
ejif-2631	273	13	-	-	SYM
ejif-2631	273	14	19	19	NUM
ejif-2631	273	15	.	.	PUNCT
ejif-2631	274	1	[	[	X
ejif-2631	274	2	4	4	NUM
ejif-2631	274	3	]	]	SYM
ejif-2631	274	4	doupnik	doupnik	X
ejif-2631	274	5	,	,	PUNCT
ejif-2631	274	6	t.s	t.s	PROPN
ejif-2631	274	7	.	.	PROPN
ejif-2631	274	8	and	and	CCONJ
ejif-2631	274	9	salter	salter	PROPN
ejif-2631	274	10	,	,	PUNCT
ejif-2631	274	11	s.b	s.b	PROPN
ejif-2631	274	12	.	.	PROPN
ejif-2631	274	13	(	(	PUNCT
ejif-2631	274	14	1993	1993	NUM
ejif-2631	274	15	)	)	PUNCT
ejif-2631	274	16	an	an	DET
ejif-2631	274	17	empirical	empirical	ADJ
ejif-2631	274	18	test	test	NOUN
ejif-2631	274	19	of	of	ADP
ejif-2631	274	20	a	a	DET
ejif-2631	274	21	judgmental	judgmental	ADJ
ejif-2631	274	22	international	international	ADJ
ejif-2631	274	23	classification	classification	NOUN
ejif-2631	274	24	of	of	ADP
ejif-2631	274	25	financial	financial	ADJ
ejif-2631	274	26	reporting	reporting	NOUN
ejif-2631	274	27	practices	practice	NOUN
ejif-2631	274	28	,	,	PUNCT
ejif-2631	274	29	journal	journal	NOUN
ejif-2631	274	30	of	of	ADP
ejif-2631	274	31	international	international	ADJ
ejif-2631	274	32	business	business	NOUN
ejif-2631	274	33	studies	study	NOUN
ejif-2631	274	34	,	,	PUNCT
ejif-2631	274	35	24	24	NUM
ejif-2631	274	36	,	,	PUNCT
ejif-2631	274	37	41–60	41–60	NUM
ejif-2631	274	38	.	.	PUNCT
ejif-2631	275	1	[	[	X
ejif-2631	275	2	5	5	NUM
ejif-2631	275	3	]	]	X
ejif-2631	275	4	violet	violet	NOUN
ejif-2631	275	5	,	,	PUNCT
ejif-2631	275	6	w.	w.	PROPN
ejif-2631	275	7	(	(	PUNCT
ejif-2631	275	8	1983	1983	NUM
ejif-2631	275	9	)	)	PUNCT
ejif-2631	275	10	‘	'	PUNCT
ejif-2631	275	11	the	the	DET
ejif-2631	275	12	development	development	NOUN
ejif-2631	275	13	of	of	ADP
ejif-2631	275	14	international	international	ADJ
ejif-2631	275	15	accounting	accounting	NOUN
ejif-2631	275	16	standards	standard	NOUN
ejif-2631	275	17	:	:	PUNCT
ejif-2631	275	18	an	an	DET
ejif-2631	275	19	anthropological	anthropological	ADJ
ejif-2631	275	20	perspective’international	perspective’international	ADJ
ejif-2631	275	21	journal	journal	NOUN
ejif-2631	275	22	of	of	ADP
ejif-2631	275	23	accounting	accounting	NOUN
ejif-2631	275	24	education	education	NOUN
ejif-2631	275	25	and	and	CCONJ
ejif-2631	275	26	research	research	NOUN
ejif-2631	275	27	,	,	PUNCT
ejif-2631	275	28	vol	vol	NOUN
ejif-2631	275	29	.	.	PROPN
ejif-2631	275	30	18	18	NUM
ejif-2631	275	31	,	,	PUNCT
ejif-2631	275	32	no	no	INTJ
ejif-2631	275	33	.	.	NOUN
ejif-2631	275	34	1	1	NUM
ejif-2631	275	35	,	,	PUNCT
ejif-2631	275	36	pp.1–12	pp.1–12	NOUN
ejif-2631	275	37	.	.	PUNCT
ejif-2631	276	1	[	[	X
ejif-2631	276	2	6	6	NUM
ejif-2631	276	3	]	]	X
ejif-2631	276	4	gray	gray	ADJ
ejif-2631	276	5	,	,	PUNCT
ejif-2631	276	6	s.j	s.j	PROPN
ejif-2631	276	7	.	.	PROPN
ejif-2631	276	8	(	(	PUNCT
ejif-2631	276	9	1988	1988	NUM
ejif-2631	276	10	)	)	PUNCT
ejif-2631	276	11	‘	'	PUNCT
ejif-2631	276	12	towards	towards	ADP
ejif-2631	276	13	a	a	DET
ejif-2631	276	14	theory	theory	NOUN
ejif-2631	276	15	of	of	ADP
ejif-2631	276	16	cultural	cultural	ADJ
ejif-2631	276	17	influence	influence	NOUN
ejif-2631	276	18	on	on	ADP
ejif-2631	276	19	the	the	DET
ejif-2631	276	20	development	development	NOUN
ejif-2631	276	21	of	of	ADP
ejif-2631	276	22	accounting	accounting	NOUN
ejif-2631	276	23	syste	syste	PROPN
ejif-2631	276	24	ms	ms	PROPN
ejif-2631	276	25	internationally’,abacus	internationally’,abacus	PROPN
ejif-2631	276	26	,	,	PUNCT
ejif-2631	276	27	vol	vol	NOUN
ejif-2631	276	28	.	.	PROPN
ejif-2631	276	29	24	24	NUM
ejif-2631	276	30	,	,	PUNCT
ejif-2631	276	31	no	no	INTJ
ejif-2631	276	32	.	.	NOUN
ejif-2631	276	33	1	1	NUM
ejif-2631	276	34	,	,	PUNCT
ejif-2631	276	35	pp.1–15	pp.1–15	PRON
ejif-2631	276	36	.	.	PUNCT
ejif-2631	277	1	[	[	X
ejif-2631	277	2	7	7	NUM
ejif-2631	277	3	]	]	SYM
ejif-2631	277	4	hofstede	hofstede	NOUN
ejif-2631	277	5	,	,	PUNCT
ejif-2631	277	6	g.	g.	PROPN
ejif-2631	277	7	(	(	PUNCT
ejif-2631	277	8	1980	1980	NUM
ejif-2631	277	9	)	)	PUNCT
ejif-2631	277	10	‘	'	PUNCT
ejif-2631	277	11	motivation	motivation	NOUN
ejif-2631	277	12	,	,	PUNCT
ejif-2631	277	13	leadership	leadership	NOUN
ejif-2631	277	14	,	,	PUNCT
ejif-2631	277	15	and	and	CCONJ
ejif-2631	277	16	organization	organization	NOUN
ejif-2631	277	17	:	:	PUNCT
ejif-2631	277	18	do	do	AUX
ejif-2631	277	19	american	american	PROPN
ejif-2631	277	20	theories	theory	NOUN
ejif-2631	277	21	apply	apply	VERB
ejif-2631	277	22	abroad	abroad	ADV
ejif-2631	277	23	?	?	PUNCT
ejif-2631	277	24	’	'	PUNCT
ejif-2631	278	1	,	,	PUNCT
ejif-2631	278	2	organizational	organizational	ADJ
ejif-2631	278	3	dynamics	dynamic	NOUN
ejif-2631	278	4	,	,	PUNCT
ejif-2631	278	5	vol	vol	NOUN
ejif-2631	278	6	.	.	PROPN
ejif-2631	278	7	9	9	NUM
ejif-2631	278	8	,	,	PUNCT
ejif-2631	278	9	no	no	INTJ
ejif-2631	278	10	.	.	NOUN
ejif-2631	278	11	1	1	NUM
ejif-2631	278	12	,	,	PUNCT
ejif-2631	278	13	pp.42–63	pp.42–63	NOUN
ejif-2631	278	14	.	.	PUNCT
ejif-2631	279	1	[	[	X
ejif-2631	279	2	8	8	NUM
ejif-2631	279	3	]	]	X
ejif-2631	279	4	gray	gray	ADJ
ejif-2631	279	5	,	,	PUNCT
ejif-2631	279	6	r.	r.	PROPN
ejif-2631	279	7	(	(	PUNCT
ejif-2631	279	8	1996	1996	NUM
ejif-2631	279	9	)	)	PUNCT
ejif-2631	279	10	,	,	PUNCT
ejif-2631	279	11	owen	owen	PROPN
ejif-2631	279	12	,	,	PUNCT
ejif-2631	279	13	d.	d.	PROPN
ejif-2631	279	14	,	,	PUNCT
ejif-2631	279	15	and	and	CCONJ
ejif-2631	279	16	adams	adams	PROPN
ejif-2631	279	17	,	,	PUNCT
ejif-2631	279	18	c.	c.	PROPN
ejif-2631	279	19	,	,	PUNCT
ejif-2631	279	20	“	"	PUNCT
ejif-2631	279	21	accounting	accounting	NOUN
ejif-2631	279	22	and	and	CCONJ
ejif-2631	279	23	accountability	accountability	NOUN
ejif-2631	279	24	:	:	PUNCT
ejif-2631	279	25	changes	change	NOUN
ejif-2631	279	26	and	and	CCONJ
ejif-2631	279	27	challenges	challenge	NOUN
ejif-2631	279	28	in	in	ADP
ejif-2631	279	29	corporate	corporate	ADJ
ejif-2631	279	30	social	social	ADJ
ejif-2631	279	31	and	and	CCONJ
ejif-2631	279	32	environmental	environmental	ADJ
ejif-2631	279	33	reporting	reporting	NOUN
ejif-2631	279	34	”	"	PUNCT
ejif-2631	279	35	,	,	PUNCT
ejif-2631	279	36	london	london	PROPN
ejif-2631	279	37	:	:	PUNCT
ejif-2631	279	38	prentice	prentice	PROPN
ejif-2631	279	39	hall	hall	PROPN
ejif-2631	279	40	.	.	PUNCT
ejif-2631	280	1	[	[	X
ejif-2631	280	2	9	9	NUM
ejif-2631	280	3	]	]	X
ejif-2631	280	4	oluku	oluku	NOUN
ejif-2631	280	5	,	,	PUNCT
ejif-2631	280	6	m.	m.	NOUN
ejif-2631	280	7	d.	d.	PROPN
ejif-2631	280	8	,	,	PUNCT
ejif-2631	280	9	&	&	CCONJ
ejif-2631	280	10	ojeka	ojeka	PROPN
ejif-2631	280	11	,	,	PUNCT
ejif-2631	280	12	s.	s.	PROPN
ejif-2631	280	13	(	(	PUNCT
ejif-2631	280	14	2011	2011	NUM
ejif-2631	280	15	)	)	PUNCT
ejif-2631	280	16	.	.	PUNCT
ejif-2631	281	1	the	the	DET
ejif-2631	281	2	challenge	challenge	NOUN
ejif-2631	281	3	of	of	ADP
ejif-2631	281	4	culture	culture	NOUN
ejif-2631	281	5	to	to	ADP
ejif-2631	281	6	international	international	ADJ
ejif-2631	281	7	financial	financial	ADJ
ejif-2631	281	8	reporting	reporting	NOUN
ejif-2631	281	9	standards	standard	NOUN
ejif-2631	281	10	convergence	convergence	NOUN
ejif-2631	281	11	.	.	PUNCT
ejif-2631	282	1	interdisciplinary	interdisciplinary	ADJ
ejif-2631	282	2	journal	journal	NOUN
ejif-2631	282	3	of	of	ADP
ejif-2631	282	4	contemporary	contemporary	ADJ
ejif-2631	282	5	research	research	NOUN
ejif-2631	282	6	in	in	ADP
ejif-2631	282	7	business	business	NOUN
ejif-2631	282	8	,	,	PUNCT
ejif-2631	282	9	2(12	2(12	NUM
ejif-2631	282	10	)	)	PUNCT
ejif-2631	282	11	,	,	PUNCT
ejif-2631	282	12	914	914	NUM
ejif-2631	282	13	-	-	SYM
ejif-2631	282	14	925	925	NUM
ejif-2631	282	15	.	.	PUNCT
ejif-2631	283	1	[	[	X
ejif-2631	283	2	10	10	NUM
ejif-2631	283	3	]	]	X
ejif-2631	283	4	cohen	cohen	PROPN
ejif-2631	283	5	,	,	PUNCT
ejif-2631	283	6	jeffrey	jeffrey	PROPN
ejif-2631	283	7	;	;	PUNCT
ejif-2631	283	8	pant	pant	NOUN
ejif-2631	283	9	,	,	PUNCT
ejif-2631	283	10	laurie	laurie	PROPN
ejif-2631	283	11	;	;	PUNCT
ejif-2631	283	12	sharp	sharp	ADJ
ejif-2631	283	13	,	,	PUNCT
ejif-2631	283	14	david	david	PROPN
ejif-2631	283	15	(	(	PUNCT
ejif-2631	283	16	1993	1993	NUM
ejif-2631	283	17	)	)	PUNCT
ejif-2631	283	18	a	a	DET
ejif-2631	283	19	validation	validation	NOUN
ejif-2631	283	20	and	and	CCONJ
ejif-2631	283	21	extension	extension	NOUN
ejif-2631	283	22	of	of	ADP
ejif-2631	283	23	a	a	DET
ejif-2631	283	24	multidimensional	multidimensional	ADJ
ejif-2631	283	25	ethics	ethic	NOUN
ejif-2631	283	26	scale	scale	NOUN
ejif-2631	283	27	,	,	PUNCT
ejif-2631	283	28	journal	journal	NOUN
ejif-2631	283	29	of	of	ADP
ejif-2631	283	30	business	business	NOUN
ejif-2631	283	31	ethics	ethic	NOUN
ejif-2631	283	32	,	,	PUNCT
ejif-2631	283	33	vol.12	vol.12	NOUN
ejif-2631	283	34	,	,	PUNCT
ejif-2631	283	35	p.13	p.13	X
ejif-2631	283	36	-	-	X
ejif-2631	283	37	26	26	NUM
ejif-2631	283	38	.	.	PUNCT
ejif-2631	284	1	[	[	X
ejif-2631	284	2	11	11	NUM
ejif-2631	284	3	]	]	X
ejif-2631	284	4	chan	chan	PROPN
ejif-2631	284	5	,	,	PUNCT
ejif-2631	284	6	k.	k.	PROPN
ejif-2631	284	7	h.	h.	PROPN
ejif-2631	284	8	,	,	PUNCT
ejif-2631	284	9	k.	k.	PROPN
ejif-2631	284	10	z.	z.	PROPN
ejif-2631	284	11	lin	lin	PROPN
ejif-2631	284	12	,	,	PUNCT
ejif-2631	284	13	and	and	CCONJ
ejif-2631	284	14	p.	p.	PROPN
ejif-2631	284	15	l.	l.	PROPN
ejif-2631	284	16	l.	l.	PROPN
ejif-2631	284	17	mo	mo	PROPN
ejif-2631	284	18	,	,	PUNCT
ejif-2631	284	19	2003	2003	NUM
ejif-2631	284	20	,	,	PUNCT
ejif-2631	284	21	an	an	DET
ejif-2631	284	22	empirical	empirical	ADJ
ejif-2631	284	23	study	study	NOUN
ejif-2631	284	24	on	on	ADP
ejif-2631	284	25	the	the	DET
ejif-2631	284	26	impact	impact	NOUN
ejif-2631	284	27	of	of	ADP
ejif-2631	284	28	culture	culture	NOUN
ejif-2631	284	29	on	on	ADP
ejif-2631	284	30	audit‐detected	audit‐detected	ADJ
ejif-2631	284	31	accounting	accounting	NOUN
ejif-2631	284	32	errors	error	NOUN
ejif-2631	284	33	,	,	PUNCT
ejif-2631	284	34	auditing	audit	VERB
ejif-2631	284	35	:	:	PUNCT
ejif-2631	284	36	a	a	DET
ejif-2631	284	37	journal	journal	NOUN
ejif-2631	284	38	of	of	ADP
ejif-2631	284	39	practice	practice	NOUN
ejif-2631	284	40	and	and	CCONJ
ejif-2631	284	41	theory	theory	NOUN
ejif-2631	284	42	22	22	NUM
ejif-2631	284	43	,	,	PUNCT
ejif-2631	284	44	281–295	281–295	NUM
ejif-2631	284	45	.	.	PUNCT
ejif-2631	285	1	[	[	X
ejif-2631	285	2	12	12	NUM
ejif-2631	285	3	]	]	X
ejif-2631	285	4	macarthur	macarthur	PROPN
ejif-2631	285	5	,	,	PUNCT
ejif-2631	285	6	j.	j.	PROPN
ejif-2631	285	7	(	(	PUNCT
ejif-2631	285	8	2006	2006	NUM
ejif-2631	285	9	)	)	PUNCT
ejif-2631	285	10	.	.	PUNCT
ejif-2631	286	1	cultural	cultural	ADJ
ejif-2631	286	2	influences	influence	NOUN
ejif-2631	286	3	on	on	ADP
ejif-2631	286	4	german	german	NOUN
ejif-2631	286	5	versus	versus	ADP
ejif-2631	286	6	us	us	PROPN
ejif-2631	286	7	management	management	NOUN
ejif-2631	286	8	accounting	accounting	NOUN
ejif-2631	286	9	practices	practice	NOUN
ejif-2631	286	10	.	.	PUNCT
ejif-2631	287	1	management	management	NOUN
ejif-2631	287	2	accounting	account	VERB
ejif-2631	287	3	quarterly	quarterly	ADV
ejif-2631	287	4	,	,	PUNCT
ejif-2631	287	5	7(2	7(2	NUM
ejif-2631	287	6	)	)	PUNCT
ejif-2631	287	7	,	,	PUNCT
ejif-2631	287	8	10	10	NUM
ejif-2631	287	9	-	-	SYM
ejif-2631	287	10	16	16	NUM
ejif-2631	287	11	.	.	PUNCT
ejif-2631	288	1	[	[	X
ejif-2631	288	2	13	13	NUM
ejif-2631	288	3	]	]	SYM
ejif-2631	288	4	simpson	simpson	PROPN
ejif-2631	288	5	,	,	PUNCT
ejif-2631	288	6	a	a	PRON
ejif-2631	288	7	and	and	CCONJ
ejif-2631	288	8	willing	willing	ADJ
ejif-2631	288	9	,	,	PUNCT
ejif-2631	288	10	p.	p.	NOUN
ejif-2631	288	11	(	(	PUNCT
ejif-2631	288	12	1996).accounting	1996).accounting	NOUN
ejif-2631	288	13	and	and	CCONJ
ejif-2631	288	14	auditing	auditing	NOUN
ejif-2631	288	15	issue	issue	NOUN
ejif-2631	288	16	in	in	ADP
ejif-2631	288	17	islamic	islamic	ADJ
ejif-2631	288	18	banking	banking	NOUN
ejif-2631	288	19	.	.	PUNCT
ejif-2631	289	1	new	new	ADJ
ejif-2631	289	2	horizion	horizion	PROPN
ejif-2631	289	3	46/47	46/47	NUM
ejif-2631	289	4	:	:	PUNCT
ejif-2631	289	5	3	3	NUM
ejif-2631	289	6	-	-	SYM
ejif-2631	289	7	4	4	NUM
ejif-2631	289	8	[	[	SYM
ejif-2631	289	9	14	14	NUM
ejif-2631	289	10	]	]	X
ejif-2631	289	11	abdel	abdel	PROPN
ejif-2631	289	12	-	-	PUNCT
ejif-2631	289	13	magid	magid	PROPN
ejif-2631	289	14	,	,	PUNCT
ejif-2631	289	15	m.f	m.f	PROPN
ejif-2631	289	16	.	.	PUNCT
ejif-2631	289	17	(	(	PUNCT
ejif-2631	289	18	1981	1981	NUM
ejif-2631	289	19	)	)	PUNCT
ejif-2631	289	20	;	;	PUNCT
ejif-2631	289	21	the	the	DET
ejif-2631	289	22	theory	theory	NOUN
ejif-2631	289	23	of	of	ADP
ejif-2631	289	24	islamic	islamic	ADJ
ejif-2631	289	25	banking	banking	NOUN
ejif-2631	289	26	:	:	PUNCT
ejif-2631	289	27	accounting	accounting	NOUN
ejif-2631	289	28	implications	implication	NOUN
ejif-2631	289	29	,	,	PUNCT
ejif-2631	289	30	the	the	DET
ejif-2631	289	31	international	international	ADJ
ejif-2631	289	32	journal	journal	NOUN
ejif-2631	289	33	of	of	ADP
ejif-2631	289	34	accounting	accounting	NOUN
ejif-2631	289	35	education	education	NOUN
ejif-2631	289	36	and	and	CCONJ
ejif-2631	289	37	research	research	NOUN
ejif-2631	289	38	,	,	PUNCT
ejif-2631	289	39	vol.17	vol.17	ADJ
ejif-2631	289	40	no.1:79	no.1:79	NOUN
ejif-2631	289	41	-	-	PUNCT
ejif-2631	289	42	102	102	NUM
ejif-2631	289	43	.	.	PUNCT
ejif-2631	290	1	[	[	X
ejif-2631	290	2	15	15	NUM
ejif-2631	290	3	]	]	X
ejif-2631	290	4	haniffa	haniffa	PROPN
ejif-2631	290	5	,	,	PUNCT
ejif-2631	290	6	r.m	r.m	PROPN
ejif-2631	290	7	.	.	PROPN
ejif-2631	290	8	and	and	CCONJ
ejif-2631	290	9	hudaib	hudaib	PROPN
ejif-2631	290	10	,	,	PUNCT
ejif-2631	290	11	m.a	m.a	PROPN
ejif-2631	290	12	.	.	PROPN
ejif-2631	290	13	(	(	PUNCT
ejif-2631	290	14	2002	2002	NUM
ejif-2631	290	15	)	)	PUNCT
ejif-2631	290	16	,	,	PUNCT
ejif-2631	290	17	a	a	DET
ejif-2631	290	18	theoretical	theoretical	ADJ
ejif-2631	290	19	framework	framework	NOUN
ejif-2631	290	20	for	for	ADP
ejif-2631	290	21	the	the	DET
ejif-2631	290	22	development	development	NOUN
ejif-2631	290	23	of	of	ADP
ejif-2631	290	24	the	the	DET
ejif-2631	290	25	islamic	islamic	PROPN
ejif-2631	290	26	perspective	perspective	NOUN
ejif-2631	290	27	of	of	ADP
ejif-2631	290	28	accounting	accounting	NOUN
ejif-2631	290	29	,	,	PUNCT
ejif-2631	290	30	accounting	accounting	NOUN
ejif-2631	290	31	,	,	PUNCT
ejif-2631	290	32	commerce	commerce	PROPN
ejif-2631	290	33	&	&	CCONJ
ejif-2631	290	34	finance	finance	PROPN
ejif-2631	290	35	:	:	PUNCT
ejif-2631	290	36	the	the	DET
ejif-2631	290	37	islamic	islamic	PROPN
ejif-2631	290	38	perspective	perspective	PROPN
ejif-2631	290	39	journal	journal	PROPN
ejif-2631	290	40	,	,	PUNCT
ejif-2631	290	41	forthcoming	forthcoming	ADJ
ejif-2631	290	42	[	[	X
ejif-2631	290	43	16	16	NUM
ejif-2631	290	44	]	]	X
ejif-2631	290	45	haniffa	haniffa	PROPN
ejif-2631	290	46	,	,	PUNCT
ejif-2631	290	47	r.	r.	PROPN
ejif-2631	290	48	,	,	PUNCT
ejif-2631	290	49	&	&	CCONJ
ejif-2631	290	50	hudaib	hudaib	PROPN
ejif-2631	290	51	,	,	PUNCT
ejif-2631	290	52	m.	m.	NOUN
ejif-2631	290	53	(	(	PUNCT
ejif-2631	290	54	2007	2007	NUM
ejif-2631	290	55	)	)	PUNCT
ejif-2631	290	56	.	.	PUNCT
ejif-2631	291	1	exploring	explore	VERB
ejif-2631	291	2	the	the	DET
ejif-2631	291	3	ethical	ethical	ADJ
ejif-2631	291	4	identity	identity	NOUN
ejif-2631	291	5	of	of	ADP
ejif-2631	291	6	islamic	islamic	ADJ
ejif-2631	291	7	banks	bank	NOUN
ejif-2631	291	8	via	via	ADP
ejif-2631	291	9	communication	communication	NOUN
ejif-2631	291	10	in	in	ADP
ejif-2631	291	11	annual	annual	ADJ
ejif-2631	291	12	reports	report	NOUN
ejif-2631	291	13	.	.	PUNCT
ejif-2631	292	1	journal	journal	NOUN
ejif-2631	292	2	of	of	ADP
ejif-2631	292	3	business	business	NOUN
ejif-2631	292	4	ethics	ethic	NOUN
ejif-2631	292	5	,	,	PUNCT
ejif-2631	292	6	76	76	NUM
ejif-2631	292	7	,	,	PUNCT
ejif-2631	292	8	97–116	97–116	NUM
ejif-2631	292	9	.	.	PUNCT
ejif-2631	293	1	[	[	X
ejif-2631	293	2	17	17	NUM
ejif-2631	293	3	]	]	PUNCT
ejif-2631	293	4	askary	askary	ADJ
ejif-2631	293	5	,	,	PUNCT
ejif-2631	293	6	s.	s.	PROPN
ejif-2631	293	7	&	&	CCONJ
ejif-2631	293	8	clarke	clarke	PROPN
ejif-2631	293	9	,	,	PUNCT
ejif-2631	293	10	f.	f.	PROPN
ejif-2631	293	11	(	(	PUNCT
ejif-2631	293	12	1997	1997	NUM
ejif-2631	293	13	)	)	PUNCT
ejif-2631	293	14	.	.	PUNCT
ejif-2631	294	1	accounting	account	VERB
ejif-2631	294	2	in	in	ADP
ejif-2631	294	3	the	the	DET
ejif-2631	294	4	qurani	qurani	NOUN
ejif-2631	294	5	verses	verse	NOUN
ejif-2631	294	6	.	.	PUNCT
ejif-2631	295	1	in	in	ADP
ejif-2631	295	2	proceedings	proceeding	NOUN
ejif-2631	295	3	of	of	ADP
ejif-2631	295	4	the	the	DET
ejif-2631	295	5	international	international	ADJ
ejif-2631	295	6	conference	conference	NOUN
ejif-2631	295	7	on	on	ADP
ejif-2631	295	8	the	the	DET
ejif-2631	295	9	vehicle	vehicle	NOUN
ejif-2631	295	10	for	for	ADP
ejif-2631	295	11	exploring	explore	VERB
ejif-2631	295	12	and	and	CCONJ
ejif-2631	295	13	implementing	implement	VERB
ejif-2631	295	14	shariah	shariah	PROPN
ejif-2631	295	15	islami’ah	islami’ah	PROPN
ejif-2631	295	16	in	in	ADP
ejif-2631	295	17	accounting	accounting	NOUN
ejif-2631	295	18	,	,	PUNCT
ejif-2631	295	19	commerce	commerce	NOUN
ejif-2631	295	20	and	and	CCONJ
ejif-2631	295	21	finance	finance	NOUN
ejif-2631	295	22	.	.	PUNCT
ejif-2631	296	1	macarthur	macarthur	PROPN
ejif-2631	296	2	:	:	PUNCT
ejif-2631	296	3	university	university	NOUN
ejif-2631	296	4	of	of	ADP
ejif-2631	296	5	western	western	PROPN
ejif-2631	296	6	sydney	sydney	PROPN
ejif-2631	296	7	.	.	PUNCT
ejif-2631	297	1	[	[	X
ejif-2631	297	2	18	18	NUM
ejif-2631	297	3	]	]	SYM
ejif-2631	297	4	nahar	nahar	PROPN
ejif-2631	297	5	,	,	PUNCT
ejif-2631	297	6	h.s	h.s	PROPN
ejif-2631	297	7	.	.	PROPN
ejif-2631	297	8	&	&	CCONJ
ejif-2631	297	9	yaacob	yaacob	PROPN
ejif-2631	297	10	,	,	PUNCT
ejif-2631	297	11	h.	h.	PROPN
ejif-2631	297	12	(	(	PUNCT
ejif-2631	297	13	2011	2011	NUM
ejif-2631	297	14	)	)	PUNCT
ejif-2631	297	15	.	.	PUNCT
ejif-2631	298	1	accountability	accountability	NOUN
ejif-2631	298	2	in	in	ADP
ejif-2631	298	3	the	the	DET
ejif-2631	298	4	sacred	sacred	ADJ
ejif-2631	298	5	context	context	NOUN
ejif-2631	298	6	:	:	PUNCT
ejif-2631	298	7	the	the	DET
ejif-2631	298	8	case	case	NOUN
ejif-2631	298	9	of	of	ADP
ejif-2631	298	10	management	management	NOUN
ejif-2631	298	11	,	,	PUNCT
ejif-2631	298	12	accounting	accounting	NOUN
ejif-2631	298	13	and	and	CCONJ
ejif-2631	298	14	reporting	reporting	NOUN
ejif-2631	298	15	of	of	ADP
ejif-2631	298	16	a	a	DET
ejif-2631	298	17	malaysian	malaysian	ADJ
ejif-2631	298	18	cash	cash	NOUN
ejif-2631	298	19	awqaf	awqaf	PROPN
ejif-2631	298	20	institution	institution	PROPN
ejif-2631	298	21	.	.	PUNCT
ejif-2631	299	1	journal	journal	PROPN
ejif-2631	299	2	of	of	ADP
ejif-2631	299	3	islamic	islamic	PROPN
ejif-2631	299	4	accounting	accounting	PROPN
ejif-2631	299	5	and	and	CCONJ
ejif-2631	299	6	business	business	NOUN
ejif-2631	299	7	research	research	NOUN
ejif-2631	299	8	,	,	PUNCT
ejif-2631	299	9	2(2	2(2	NUM
ejif-2631	299	10	)	)	PUNCT
ejif-2631	299	11	,	,	PUNCT
ejif-2631	299	12	87	87	NUM
ejif-2631	299	13	113	113	NUM
ejif-2631	299	14	.	.	PUNCT
ejif-2631	300	1	[	[	X
ejif-2631	300	2	19	19	NUM
ejif-2631	300	3	]	]	X
ejif-2631	300	4	jafari	jafari	PROPN
ejif-2631	300	5	sadeghi	sadeghi	PROPN
ejif-2631	300	6	,	,	PUNCT
ejif-2631	300	7	v.	v.	ADV
ejif-2631	300	8	,	,	PUNCT
ejif-2631	300	9	&	&	CCONJ
ejif-2631	300	10	biancone	biancone	PROPN
ejif-2631	300	11	,	,	PUNCT
ejif-2631	300	12	p.	p.	NOUN
ejif-2631	300	13	pietro	pietro	NOUN
ejif-2631	300	14	.	.	PUNCT
ejif-2631	301	1	(	(	PUNCT
ejif-2631	301	2	2017	2017	NUM
ejif-2631	301	3	)	)	PUNCT
ejif-2631	301	4	.	.	PUNCT
ejif-2631	302	1	shariah	shariah	PROPN
ejif-2631	302	2	compliant	compliant	PROPN
ejif-2631	302	3	international	international	ADJ
ejif-2631	302	4	entrepreneurship	entrepreneurship	NOUN
ejif-2631	302	5	:	:	PUNCT
ejif-2631	302	6	a	a	DET
ejif-2631	302	7	study	study	NOUN
ejif-2631	302	8	of	of	ADP
ejif-2631	302	9	islamic	islamic	ADJ
ejif-2631	302	10	finance	finance	PROPN
ejif-2631	302	11	in	in	ADP
ejif-2631	302	12	europe	europe	PROPN
ejif-2631	302	13	.	.	PUNCT
ejif-2631	303	1	european	european	PROPN
ejif-2631	303	2	journal	journal	PROPN
ejif-2631	303	3	of	of	ADP
ejif-2631	303	4	islamic	islamic	PROPN
ejif-2631	303	5	finance	finance	NOUN
ejif-2631	303	6	,	,	PUNCT
ejif-2631	303	7	[	[	X
ejif-2631	303	8	20	20	NUM
ejif-2631	303	9	]	]	SYM
ejif-2631	303	10	bierhoff	bierhoff	NOUN
ejif-2631	303	11	,	,	PUNCT
ejif-2631	303	12	h.	h.	PROPN
ejif-2631	303	13	w.	w.	PROPN
ejif-2631	303	14	,	,	PUNCT
ejif-2631	303	15	&	&	CCONJ
ejif-2631	303	16	auhagen	auhagen	PROPN
ejif-2631	303	17	,	,	PUNCT
ejif-2631	303	18	a.	a.	PROPN
ejif-2631	303	19	e.	e.	PROPN
ejif-2631	303	20	(	(	PUNCT
ejif-2631	303	21	2001	2001	NUM
ejif-2631	303	22	)	)	PUNCT
ejif-2631	303	23	.	.	PUNCT
ejif-2631	304	1	responsibility	responsibility	NOUN
ejif-2631	304	2	as	as	ADP
ejif-2631	304	3	a	a	DET
ejif-2631	304	4	fundamental	fundamental	ADJ
ejif-2631	304	5	human	human	ADJ
ejif-2631	304	6	phenomenon	phenomenon	NOUN
ejif-2631	304	7	.	.	PUNCT
ejif-2631	305	1	in	in	ADP
ejif-2631	305	2	a.	a.	PROPN
ejif-2631	305	3	e.	e.	PROPN
ejif-2631	305	4	auhagen	auhagen	PROPN
ejif-2631	305	5	,	,	PUNCT
ejif-2631	305	6	&	&	CCONJ
ejif-2631	305	7	h.	h.	PROPN
ejif-2631	305	8	w.	w.	PROPN
ejif-2631	305	9	bierhoff	bierhoff	PROPN
ejif-2631	305	10	(	(	PUNCT
ejif-2631	305	11	eds	ed	NOUN
ejif-2631	305	12	)	)	PUNCT
ejif-2631	305	13	,	,	PUNCT
ejif-2631	305	14	responsibility	responsibility	NOUN
ejif-2631	305	15	,	,	PUNCT
ejif-2631	305	16	the	the	DET
ejif-2631	305	17	many	many	ADJ
ejif-2631	305	18	faces	face	NOUN
ejif-2631	305	19	of	of	ADP
ejif-2631	305	20	a	a	DET
ejif-2631	305	21	social	social	ADJ
ejif-2631	305	22	phenomenon	phenomenon	NOUN
ejif-2631	305	23	(	(	PUNCT
ejif-2631	305	24	pp	pp	ADJ
ejif-2631	305	25	.	.	PUNCT
ejif-2631	305	26	1	1	NUM
ejif-2631	305	27	-	-	SYM
ejif-2631	305	28	8)	8)	NUM
ejif-2631	305	29	.	.	PUNCT
ejif-2631	305	30	london	london	PROPN
ejif-2631	305	31	,	,	PUNCT
ejif-2631	305	32	england	england	PROPN
ejif-2631	305	33	:	:	PUNCT
ejif-2631	305	34	routledge	routledge	PROPN
ejif-2631	305	35	.	.	PUNCT
ejif-2631	306	1	[	[	X
ejif-2631	306	2	21	21	NUM
ejif-2631	306	3	]	]	X
ejif-2631	306	4	alam	alam	PROPN
ejif-2631	306	5	,	,	PUNCT
ejif-2631	306	6	k.f	k.f	PROPN
ejif-2631	306	7	.	.	PROPN
ejif-2631	306	8	(	(	PUNCT
ejif-2631	306	9	1998	1998	NUM
ejif-2631	306	10	)	)	PUNCT
ejif-2631	306	11	,	,	PUNCT
ejif-2631	306	12	“	"	PUNCT
ejif-2631	306	13	islam	islam	PROPN
ejif-2631	306	14	,	,	PUNCT
ejif-2631	306	15	ethics	ethic	NOUN
ejif-2631	306	16	and	and	CCONJ
ejif-2631	306	17	accounting	accounting	NOUN
ejif-2631	306	18	practices	practice	NOUN
ejif-2631	306	19	”	"	PUNCT
ejif-2631	306	20	,	,	PUNCT
ejif-2631	306	21	accounting	accounting	NOUN
ejif-2631	306	22	,	,	PUNCT
ejif-2631	306	23	commerce	commerce	NOUN
ejif-2631	306	24	and	and	CCONJ
ejif-2631	306	25	finance	finance	NOUN
ejif-2631	306	26	:	:	PUNCT
ejif-2631	306	27	the	the	DET
ejif-2631	306	28	islamic	islamic	PROPN
ejif-2631	306	29	perspective	perspective	PROPN
ejif-2631	306	30	,	,	PUNCT
ejif-2631	306	31	vol	vol	NOUN
ejif-2631	306	32	.	.	PROPN
ejif-2631	306	33	2	2	NUM
ejif-2631	306	34	no	no	NOUN
ejif-2631	306	35	.	.	NOUN
ejif-2631	306	36	2	2	NUM
ejif-2631	306	37	,	,	PUNCT
ejif-2631	306	38	pp	pp	ADJ
ejif-2631	306	39	.	.	PUNCT
ejif-2631	307	1	67	67	NUM
ejif-2631	307	2	-	-	SYM
ejif-2631	307	3	85	85	NUM
ejif-2631	307	4	.	.	PUNCT
ejif-2631	308	1	[	[	X
ejif-2631	308	2	22	22	NUM
ejif-2631	308	3	]	]	X
ejif-2631	308	4	lewis	lewis	PROPN
ejif-2631	308	5	,	,	PUNCT
ejif-2631	308	6	m.	m.	PROPN
ejif-2631	308	7	k.	k.	PROPN
ejif-2631	308	8	(	(	PUNCT
ejif-2631	308	9	2006	2006	NUM
ejif-2631	308	10	)	)	PUNCT
ejif-2631	308	11	.	.	PUNCT
ejif-2631	309	1	accountability	accountability	NOUN
ejif-2631	309	2	and	and	CCONJ
ejif-2631	309	3	islam	islam	PROPN
ejif-2631	309	4	.	.	PROPN
ejif-2631	309	5	paper	paper	PROPN
ejif-2631	309	6	presented	present	VERB
ejif-2631	309	7	at	at	ADP
ejif-2631	309	8	the	the	DET
ejif-2631	309	9	fourth	fourth	ADJ
ejif-2631	309	10	international	international	ADJ
ejif-2631	309	11	conference	conference	NOUN
ejif-2631	309	12	on	on	ADP
ejif-2631	309	13	accounting	accounting	NOUN
ejif-2631	309	14	and	and	CCONJ
ejif-2631	309	15	finance	finance	NOUN
ejif-2631	309	16	in	in	ADP
ejif-2631	309	17	transition	transition	NOUN
ejif-2631	309	18	conference	conference	NOUN
ejif-2631	309	19	,	,	PUNCT
ejif-2631	309	20	adelaide	adelaide	PROPN
ejif-2631	309	21	.	.	PUNCT
ejif-2631	310	1	[	[	X
ejif-2631	310	2	23	23	NUM
ejif-2631	310	3	]	]	X
ejif-2631	310	4	mortuza	mortuza	NOUN
ejif-2631	310	5	,	,	PUNCT
ejif-2631	310	6	a.	a.	PROPN
ejif-2631	310	7	k.	k.	PROPN
ejif-2631	310	8	(	(	PUNCT
ejif-2631	310	9	2006	2006	NUM
ejif-2631	310	10	)	)	PUNCT
ejif-2631	310	11	.	.	PUNCT
ejif-2631	311	1	present	present	ADJ
ejif-2631	311	2	scenario	scenario	NOUN
ejif-2631	311	3	and	and	CCONJ
ejif-2631	311	4	future	future	ADJ
ejif-2631	311	5	potentials	potential	NOUN
ejif-2631	311	6	of	of	ADP
ejif-2631	311	7	takaful	takaful	ADJ
ejif-2631	311	8	.	.	PUNCT
ejif-2631	312	1	journal	journal	PROPN
ejif-2631	312	2	of	of	ADP
ejif-2631	312	3	islamic	islamic	ADJ
ejif-2631	312	4	economics	economic	NOUN
ejif-2631	312	5	,	,	PUNCT
ejif-2631	312	6	banking	banking	NOUN
ejif-2631	312	7	and	and	CCONJ
ejif-2631	312	8	finance	finance	NOUN
ejif-2631	312	9	,	,	PUNCT
ejif-2631	312	10	2(2	2(2	NUM
ejif-2631	312	11	)	)	PUNCT
ejif-2631	312	12	,	,	PUNCT
ejif-2631	312	13	114	114	NUM
ejif-2631	312	14	[	[	X
ejif-2631	312	15	24	24	NUM
ejif-2631	312	16	]	]	PUNCT
ejif-2631	312	17	gambling	gambling	NOUN
ejif-2631	312	18	t.	t.	PROPN
ejif-2631	312	19	,	,	PUNCT
ejif-2631	312	20	karim	karim	PROPN
ejif-2631	312	21	r.a.a	r.a.a	PROPN
ejif-2631	312	22	.	.	PUNCT
ejif-2631	313	1	(	(	PUNCT
ejif-2631	313	2	1986	1986	NUM
ejif-2631	313	3	)	)	PUNCT
ejif-2631	313	4	,	,	PUNCT
ejif-2631	313	5	islam	islam	PROPN
ejif-2631	313	6	and	and	CCONJ
ejif-2631	313	7	social	social	ADJ
ejif-2631	313	8	accounting	accounting	NOUN
ejif-2631	313	9	,	,	PUNCT
ejif-2631	313	10	“	"	PUNCT
ejif-2631	313	11	journal	journal	NOUN
ejif-2631	313	12	of	of	ADP
ejif-2631	313	13	business	business	NOUN
ejif-2631	313	14	finance	finance	NOUN
ejif-2631	313	15	and	and	CCONJ
ejif-2631	313	16	accounting	accounting	NOUN
ejif-2631	313	17	”	"	PUNCT
ejif-2631	313	18	,	,	PUNCT
ejif-2631	313	19	vol	vol	NOUN
ejif-2631	313	20	.	.	PROPN
ejif-2631	313	21	13	13	NUM
ejif-2631	313	22	,	,	PUNCT
ejif-2631	313	23	no	no	INTJ
ejif-2631	313	24	.	.	NOUN
ejif-2631	313	25	1	1	X
ejif-2631	313	26	.	.	PUNCT
ejif-2631	314	1	[	[	X
ejif-2631	314	2	25	25	NUM
ejif-2631	314	3	]	]	X
ejif-2631	314	4	gambling	gambling	NOUN
ejif-2631	314	5	t.	t.	PROPN
ejif-2631	314	6	,	,	PUNCT
ejif-2631	314	7	karim	karim	PROPN
ejif-2631	314	8	r.a.a	r.a.a	PROPN
ejif-2631	314	9	.	.	PUNCT
ejif-2631	314	10	(	(	PUNCT
ejif-2631	314	11	1991	1991	NUM
ejif-2631	314	12	)	)	PUNCT
ejif-2631	314	13	,	,	PUNCT
ejif-2631	314	14	business	business	NOUN
ejif-2631	314	15	and	and	CCONJ
ejif-2631	314	16	accounting	accounting	NOUN
ejif-2631	314	17	ethics	ethic	NOUN
ejif-2631	314	18	in	in	ADP
ejif-2631	314	19	islam	islam	PROPN
ejif-2631	314	20	,	,	PUNCT
ejif-2631	314	21	great	great	PROPN
ejif-2631	314	22	britain	britain	PROPN
ejif-2631	314	23	,	,	PUNCT
ejif-2631	314	24	masnell	masnell	PROPN
ejif-2631	314	25	publishing	publishing	NOUN
ejif-2631	314	26	.	.	PUNCT
ejif-2631	315	1	[	[	X
ejif-2631	315	2	26	26	NUM
ejif-2631	315	3	]	]	X
ejif-2631	315	4	tomkins	tomkins	PROPN
ejif-2631	315	5	,	,	PUNCT
ejif-2631	315	6	c.	c.	NOUN
ejif-2631	315	7	and	and	CCONJ
ejif-2631	315	8	r.a.a	r.a.a	PROPN
ejif-2631	315	9	.	.	PUNCT
ejif-2631	315	10	karim	karim	PROPN
ejif-2631	315	11	.	.	PUNCT
ejif-2631	316	1	(	(	PUNCT
ejif-2631	316	2	1987	1987	NUM
ejif-2631	316	3	)	)	PUNCT
ejif-2631	316	4	.	.	PUNCT
ejif-2631	317	1	the	the	DET
ejif-2631	317	2	shariah	shariah	PROPN
ejif-2631	317	3	and	and	CCONJ
ejif-2631	317	4	its	its	PRON
ejif-2631	317	5	implications	implication	NOUN
ejif-2631	317	6	for	for	ADP
ejif-2631	317	7	islamic	islamic	ADJ
ejif-2631	317	8	financial	financial	ADJ
ejif-2631	317	9	analysis	analysis	NOUN
ejif-2631	317	10	:	:	PUNCT
ejif-2631	317	11	an	an	DET
ejif-2631	317	12	opportunity	opportunity	NOUN
ejif-2631	317	13	to	to	PART
ejif-2631	317	14	study	study	VERB
ejif-2631	317	15	interactions	interaction	NOUN
ejif-2631	317	16	among	among	ADP
ejif-2631	317	17	society	society	NOUN
ejif-2631	317	18	,	,	PUNCT
ejif-2631	317	19	organisations	organisation	NOUN
ejif-2631	317	20	and	and	CCONJ
ejif-2631	317	21	accounting	accounting	NOUN
ejif-2631	317	22	.	.	PUNCT
ejif-2631	318	1	the	the	DET
ejif-2631	318	2	american	american	PROPN
ejif-2631	318	3	journal	journal	PROPN
ejif-2631	318	4	of	of	ADP
ejif-2631	318	5	islamic	islamic	ADJ
ejif-2631	318	6	social	social	PROPN
ejif-2631	318	7	sciences	sciences	PROPN
ejif-2631	318	8	,	,	PUNCT
ejif-2631	318	9	4(1	4(1	NOUN
ejif-2631	318	10	)	)	PUNCT
ejif-2631	318	11	,	,	PUNCT
ejif-2631	318	12	pp101	pp101	NOUN
ejif-2631	318	13	-	-	PUNCT
ejif-2631	318	14	115	115	NUM
ejif-2631	318	15	.	.	PUNCT
ejif-2631	319	1	[	[	X
ejif-2631	319	2	27	27	NUM
ejif-2631	319	3	]	]	X
ejif-2631	319	4	chapra	chapra	PROPN
ejif-2631	319	5	u.	u.	PROPN
ejif-2631	319	6	(	(	PUNCT
ejif-2631	319	7	1980	1980	NUM
ejif-2631	319	8	)	)	PUNCT
ejif-2631	319	9	,	,	PUNCT
ejif-2631	319	10	the	the	DET
ejif-2631	319	11	islamic	islamic	ADJ
ejif-2631	319	12	welfare	welfare	PROPN
ejif-2631	319	13	state	state	PROPN
ejif-2631	319	14	and	and	CCONJ
ejif-2631	319	15	its	its	PRON
ejif-2631	319	16	role	role	NOUN
ejif-2631	319	17	in	in	ADP
ejif-2631	319	18	the	the	DET
ejif-2631	319	19	economic	economic	ADJ
ejif-2631	319	20	studies	study	NOUN
ejif-2631	319	21	in	in	ADP
ejif-2631	319	22	islamic	islamic	ADJ
ejif-2631	319	23	economics	economic	NOUN
ejif-2631	319	24	,	,	PUNCT
ejif-2631	319	25	redwood	redwood	NOUN
ejif-2631	319	26	burn	burn	NOUN
ejif-2631	319	27	limited	limited	ADJ
ejif-2631	319	28	,	,	PUNCT
ejif-2631	319	29	uk	uk	PROPN
ejif-2631	319	30	.	.	PUNCT
ejif-2631	320	1	[	[	X
ejif-2631	320	2	28	28	NUM
ejif-2631	320	3	]	]	X
ejif-2631	320	4	siddiqi	siddiqi	NOUN
ejif-2631	320	5	,	,	PUNCT
ejif-2631	320	6	m.	m.	NOUN
ejif-2631	320	7	n.	n.	PROPN
ejif-2631	320	8	(	(	PUNCT
ejif-2631	320	9	2006	2006	NUM
ejif-2631	320	10	)	)	PUNCT
ejif-2631	320	11	.	.	PUNCT
ejif-2631	321	1	shariah	shariah	PROPN
ejif-2631	321	2	,	,	PUNCT
ejif-2631	321	3	economics	economic	NOUN
ejif-2631	321	4	and	and	CCONJ
ejif-2631	321	5	the	the	DET
ejif-2631	321	6	progress	progress	NOUN
ejif-2631	321	7	of	of	ADP
ejif-2631	321	8	islamic	islamic	ADJ
ejif-2631	321	9	finance	finance	NOUN
ejif-2631	321	10	:	:	PUNCT
ejif-2631	321	11	the	the	DET
ejif-2631	321	12	role	role	NOUN
ejif-2631	321	13	of	of	ADP
ejif-2631	321	14	shariah	shariah	PROPN
ejif-2631	321	15	experts	expert	NOUN
ejif-2631	321	16	.	.	PUNCT
ejif-2631	322	1	paper	paper	NOUN
ejif-2631	322	2	presented	present	VERB
ejif-2631	322	3	at	at	ADP
ejif-2631	322	4	the	the	DET
ejif-2631	322	5	preforum	preforum	ADJ
ejif-2631	322	6	workshop	workshop	NOUN
ejif-2631	322	7	on	on	ADP
ejif-2631	322	8	“	"	PUNCT
ejif-2631	322	9	select	select	ADJ
ejif-2631	322	10	ethical	ethical	ADJ
ejif-2631	322	11	and	and	CCONJ
ejif-2631	322	12	methodological	methodological	ADJ
ejif-2631	322	13	issues	issue	NOUN
ejif-2631	322	14	in	in	ADP
ejif-2631	322	15	shariah	shariah	PROPN
ejif-2631	322	16	compliant	compliant	PROPN
ejif-2631	322	17	finance	finance	NOUN
ejif-2631	322	18	”	"	PUNCT
ejif-2631	322	19	,	,	PUNCT
ejif-2631	322	20	seventh	seventh	PROPN
ejif-2631	322	21	harvard	harvard	PROPN
ejif-2631	322	22	forum	forum	PROPN
ejif-2631	322	23	on	on	ADP
ejif-2631	322	24	islamic	islamic	PROPN
ejif-2631	322	25	finance	finance	PROPN
ejif-2631	322	26	,	,	PUNCT
ejif-2631	322	27	cambridge	cambridge	PROPN
ejif-2631	322	28	,	,	PUNCT
ejif-2631	322	29	massachussets	massachussets	PROPN
ejif-2631	322	30	,	,	PUNCT
ejif-2631	322	31	april	april	PROPN
ejif-2631	322	32	21	21	NUM
ejif-2631	322	33	.	.	PUNCT
ejif-2631	323	1	[	[	X
ejif-2631	323	2	29	29	NUM
ejif-2631	323	3	]	]	X
ejif-2631	323	4	khan	khan	PROPN
ejif-2631	323	5	,	,	PUNCT
ejif-2631	323	6	m.	m.	PROPN
ejif-2631	323	7	f.	f.	PROPN
ejif-2631	323	8	(	(	PUNCT
ejif-2631	323	9	2002	2002	NUM
ejif-2631	323	10	)	)	PUNCT
ejif-2631	323	11	.	.	PUNCT
ejif-2631	324	1	fiqh	fiqh	NOUN
ejif-2631	324	2	foundations	foundation	NOUN
ejif-2631	324	3	of	of	ADP
ejif-2631	324	4	the	the	DET
ejif-2631	324	5	theory	theory	NOUN
ejif-2631	324	6	of	of	ADP
ejif-2631	324	7	islamic	islamic	ADJ
ejif-2631	324	8	economics	economic	NOUN
ejif-2631	324	9	:	:	PUNCT
ejif-2631	324	10	a	a	DET
ejif-2631	324	11	survey	survey	NOUN
ejif-2631	324	12	of	of	ADP
ejif-2631	324	13	selected	select	VERB
ejif-2631	324	14	contemporary	contemporary	ADJ
ejif-2631	324	15	writings	writing	NOUN
ejif-2631	324	16	on	on	ADP
ejif-2631	324	17	economics	economic	NOUN
ejif-2631	324	18	relevant	relevant	ADJ
ejif-2631	324	19	subjects	subject	NOUN
ejif-2631	324	20	of	of	ADP
ejif-2631	324	21	fiqh	fiqh	NOUN
ejif-2631	324	22	.	.	PUNCT
ejif-2631	325	1	in	in	ADP
ejif-2631	325	2	h.	h.	PROPN
ejif-2631	325	3	ahmed	ahmed	PROPN
ejif-2631	325	4	(	(	PUNCT
ejif-2631	325	5	ed	ed	NOUN
ejif-2631	325	6	.	.	PUNCT
ejif-2631	325	7	)	)	PUNCT
ejif-2631	325	8	,	,	PUNCT
ejif-2631	325	9	theoretical	theoretical	ADJ
ejif-2631	325	10	foundations	foundation	NOUN
ejif-2631	325	11	of	of	ADP
ejif-2631	325	12	islamic	islamic	ADJ
ejif-2631	325	13	economics	economic	NOUN
ejif-2631	325	14	(	(	PUNCT
ejif-2631	325	15	pp	pp	PROPN
ejif-2631	325	16	.	.	PUNCT
ejif-2631	325	17	61	61	NUM
ejif-2631	325	18	-	-	SYM
ejif-2631	325	19	85	85	NUM
ejif-2631	325	20	)	)	PUNCT
ejif-2631	325	21	.	.	PUNCT
ejif-2631	326	1	jeddah	jeddah	PROPN
ejif-2631	326	2	:	:	PUNCT
ejif-2631	326	3	islamic	islamic	ADJ
ejif-2631	326	4	research	research	NOUN
ejif-2631	326	5	and	and	CCONJ
ejif-2631	326	6	training	training	NOUN
ejif-2631	326	7	institute	institute	PROPN
ejif-2631	326	8	(	(	PUNCT
ejif-2631	326	9	irti	irti	PROPN
ejif-2631	326	10	)	)	PUNCT
ejif-2631	326	11	.	.	PUNCT
ejif-2631	327	1	book	book	NOUN
ejif-2631	327	2	of	of	ADP
ejif-2631	327	3	readings	reading	NOUN
ejif-2631	327	4	no	no	INTJ
ejif-2631	327	5	.	.	NOUN
ejif-2631	328	1	3	3	X
ejif-2631	328	2	.	.	PUNCT
ejif-2631	329	1	[	[	X
ejif-2631	329	2	30	30	NUM
ejif-2631	329	3	]	]	X
ejif-2631	329	4	iqbal	iqbal	PROPN
ejif-2631	329	5	,	,	PUNCT
ejif-2631	329	6	z.	z.	PROPN
ejif-2631	329	7	,	,	PUNCT
ejif-2631	329	8	&	&	CCONJ
ejif-2631	329	9	mirakhor	mirakhor	NOUN
ejif-2631	329	10	,	,	PUNCT
ejif-2631	329	11	a.	a.	NOUN
ejif-2631	329	12	(	(	PUNCT
ejif-2631	329	13	2006	2006	NUM
ejif-2631	329	14	)	)	PUNCT
ejif-2631	329	15	.	.	PUNCT
ejif-2631	330	1	introduction	introduction	NOUN
ejif-2631	330	2	to	to	ADP
ejif-2631	330	3	islamic	islamic	ADJ
ejif-2631	330	4	finance	finance	NOUN
ejif-2631	330	5	:	:	PUNCT
ejif-2631	330	6	theory	theory	NOUN
ejif-2631	330	7	and	and	CCONJ
ejif-2631	330	8	practice	practice	NOUN
ejif-2631	330	9	.	.	PUNCT
ejif-2631	331	1	london	london	PROPN
ejif-2631	331	2	:	:	PUNCT
ejif-2631	331	3	john	john	PROPN
ejif-2631	331	4	wiley	wiley	PROPN
ejif-2631	331	5	&	&	CCONJ
ejif-2631	331	6	sons	son	NOUN
ejif-2631	331	7	.	.	PUNCT
ejif-2631	332	1	[	[	X
ejif-2631	332	2	31	31	NUM
ejif-2631	332	3	]	]	PUNCT
ejif-2631	332	4	shahid	shahid	PROPN
ejif-2631	332	5	,	,	PUNCT
ejif-2631	332	6	ibrahim	ibrahim	PROPN
ejif-2631	332	7	muhammad	muhammad	PROPN
ejif-2631	332	8	.	.	PUNCT
ejif-2631	332	9	(	(	PUNCT
ejif-2631	332	10	2007	2007	NUM
ejif-2631	332	11	)	)	PUNCT
ejif-2631	332	12	.	.	PUNCT
ejif-2631	333	1	“	"	PUNCT
ejif-2631	333	2	book	book	NOUN
ejif-2631	333	3	review	review	NOUN
ejif-2631	333	4	on	on	ADP
ejif-2631	333	5	interest	interest	NOUN
ejif-2631	333	6	in	in	ADP
ejif-2631	333	7	islamic	islamic	PROPN
ejif-2631	333	8	economics”,review	economics”,review	PROPN
ejif-2631	333	9	of	of	ADP
ejif-2631	333	10	islamic	islamic	ADJ
ejif-2631	333	11	economics	economic	NOUN
ejif-2631	333	12	,	,	PUNCT
ejif-2631	333	13	11(1	11(1	NUM
ejif-2631	333	14	)	)	PUNCT
ejif-2631	333	15	,	,	PUNCT
ejif-2631	333	16	pp	pp	ADJ
ejif-2631	333	17	.	.	PUNCT
ejif-2631	334	1	149	149	NUM
ejif-2631	334	2	–	–	SYM
ejif-2631	334	3	153	153	NUM
ejif-2631	334	4	.	.	PUNCT
ejif-2631	335	1	[	[	X
ejif-2631	335	2	32	32	NUM
ejif-2631	335	3	]	]	PUNCT
ejif-2631	335	4	hassana	hassana	PROPN
ejif-2631	335	5	,	,	PUNCT
ejif-2631	335	6	m.	m.	NOUN
ejif-2631	335	7	kabir	kabir	PROPN
ejif-2631	335	8	(	(	PUNCT
ejif-2631	335	9	2017	2017	NUM
ejif-2631	335	10	)	)	PUNCT
ejif-2631	335	11	,	,	PUNCT
ejif-2631	335	12	"	"	PUNCT
ejif-2631	335	13	a	a	DET
ejif-2631	335	14	contemporary	contemporary	ADJ
ejif-2631	335	15	survey	survey	NOUN
ejif-2631	335	16	of	of	ADP
ejif-2631	335	17	islamic	islamic	PROPN
ejif-2631	335	18	banking	banking	PROPN
ejif-2631	335	19	literature	literature	PROPN
ejif-2631	335	20	"	"	PUNCT
ejif-2631	335	21	journal	journal	NOUN
ejif-2631	335	22	of	of	ADP
ejif-2631	335	23	financial	financial	ADJ
ejif-2631	335	24	stability	stability	NOUN
ejif-2631	335	25	.	.	PUNCT
ejif-2631	336	1	[	[	X
ejif-2631	336	2	33	33	NUM
ejif-2631	336	3	]	]	PUNCT
ejif-2631	336	4	clarke	clarke	PROPN
ejif-2631	336	5	f.	f.	PROPN
ejif-2631	336	6	,	,	PUNCT
ejif-2631	336	7	craig	craig	PROPN
ejif-2631	336	8	r.	r.	PROPN
ejif-2631	336	9	,	,	PUNCT
ejif-2631	336	10	hamid	hamid	PROPN
ejif-2631	336	11	s.	s.	PROPN
ejif-2631	336	12	(	(	PUNCT
ejif-2631	336	13	1996	1996	NUM
ejif-2631	336	14	)	)	PUNCT
ejif-2631	336	15	,	,	PUNCT
ejif-2631	336	16	physical	physical	ADJ
ejif-2631	336	17	asset	asset	NOUN
ejif-2631	336	18	valuation	valuation	NOUN
ejif-2631	336	19	and	and	CCONJ
ejif-2631	336	20	zakat	zakat	NOUN
ejif-2631	336	21	:	:	PUNCT
ejif-2631	336	22	insights	insight	NOUN
ejif-2631	336	23	and	and	CCONJ
ejif-2631	336	24	implications	implication	NOUN
ejif-2631	336	25	,	,	PUNCT
ejif-2631	336	26	advances	advance	NOUN
ejif-2631	336	27	in	in	ADP
ejif-2631	336	28	international	international	ADJ
ejif-2631	336	29	accounting	accounting	NOUN
ejif-2631	336	30	,	,	PUNCT
ejif-2631	336	31	vol	vol	NOUN
ejif-2631	336	32	.	.	NOUN
ejif-2631	336	33	9	9	NUM
ejif-2631	336	34	.	.	PUNCT
ejif-2631	337	1	[	[	X
ejif-2631	337	2	34	34	NUM
ejif-2631	337	3	]	]	PUNCT
ejif-2631	337	4	dusuki	dusuki	NOUN
ejif-2631	337	5	,	,	PUNCT
ejif-2631	337	6	a.	a.	PROPN
ejif-2631	337	7	w.	w.	PROPN
ejif-2631	337	8	,	,	PUNCT
ejif-2631	337	9	&	&	CCONJ
ejif-2631	337	10	bouheraoua	bouheraoua	PROPN
ejif-2631	337	11	,	,	PUNCT
ejif-2631	337	12	s.	s.	PROPN
ejif-2631	337	13	(	(	PUNCT
ejif-2631	337	14	2011	2011	NUM
ejif-2631	337	15	)	)	PUNCT
ejif-2631	337	16	.	.	PUNCT
ejif-2631	338	1	the	the	DET
ejif-2631	338	2	framework	framework	NOUN
ejif-2631	338	3	of	of	ADP
ejif-2631	338	4	maqasid	maqasid	PROPN
ejif-2631	338	5	al	al	PROPN
ejif-2631	338	6	-	-	PROPN
ejif-2631	338	7	shariah	shariah	PROPN
ejif-2631	338	8	(	(	PUNCT
ejif-2631	338	9	objectives	objective	NOUN
ejif-2631	338	10	of	of	ADP
ejif-2631	338	11	the	the	DET
ejif-2631	338	12	shari'ah	shari'ah	NOUN
ejif-2631	338	13	)	)	PUNCT
ejif-2631	338	14	and	and	CCONJ
ejif-2631	338	15	its	its	PRON
ejif-2631	338	16	implications	implication	NOUN
ejif-2631	338	17	for	for	ADP
ejif-2631	338	18	islamic	islamic	ADJ
ejif-2631	338	19	finance	finance	PROPN
ejif-2631	338	20	.	.	PUNCT
ejif-2631	339	1	isra	isra	PROPN
ejif-2631	339	2	research	research	PROPN
ejif-2631	339	3	paper	paper	NOUN
ejif-2631	339	4	,	,	PUNCT
ejif-2631	339	5	(	(	PUNCT
ejif-2631	339	6	no	no	INTJ
ejif-2631	339	7	:	:	PUNCT
ejif-2631	339	8	22/2011	22/2011	NUM
ejif-2631	339	9	)	)	PUNCT
ejif-2631	339	10	.	.	PUNCT
ejif-2631	340	1	[	[	X
ejif-2631	340	2	35	35	NUM
ejif-2631	340	3	]	]	X
ejif-2631	340	4	adnan	adnan	PROPN
ejif-2631	340	5	,	,	PUNCT
ejif-2631	340	6	m.	m.	NOUN
ejif-2631	340	7	and	and	CCONJ
ejif-2631	340	8	gaffikin	gaffikin	NOUN
ejif-2631	340	9	,	,	PUNCT
ejif-2631	340	10	m.	m.	NOUN
ejif-2631	340	11	(	(	PUNCT
ejif-2631	340	12	1997	1997	NUM
ejif-2631	340	13	)	)	PUNCT
ejif-2631	340	14	,	,	PUNCT
ejif-2631	340	15	"	"	PUNCT
ejif-2631	340	16	the	the	DET
ejif-2631	340	17	shari'ah	shari'ah	NOUN
ejif-2631	340	18	,	,	PUNCT
ejif-2631	340	19	islamic	islamic	ADJ
ejif-2631	340	20	banks	bank	NOUN
ejif-2631	340	21	and	and	CCONJ
ejif-2631	340	22	accounting	accounting	NOUN
ejif-2631	340	23	concepts	concept	NOUN
ejif-2631	340	24	and	and	CCONJ
ejif-2631	340	25	practices	practice	NOUN
ejif-2631	340	26	"	"	PUNCT
ejif-2631	340	27	,	,	PUNCT
ejif-2631	340	28	the	the	DET
ejif-2631	340	29	accounting	accounting	NOUN
ejif-2631	340	30	,	,	PUNCT
ejif-2631	340	31	commerce	commerce	NOUN
ejif-2631	340	32	and	and	CCONJ
ejif-2631	340	33	finance	finance	NOUN
ejif-2631	340	34	:	:	PUNCT
ejif-2631	340	35	the	the	DET
ejif-2631	340	36	islamic	islamic	PROPN
ejif-2631	340	37	perspective	perspective	PROPN
ejif-2631	340	38	international	international	PROPN
ejif-2631	340	39	conference	conference	NOUN
ejif-2631	340	40	,	,	PUNCT
ejif-2631	340	41	university	university	NOUN
ejif-2631	340	42	of	of	ADP
ejif-2631	340	43	western	western	PROPN
ejif-2631	340	44	sydney	sydney	PROPN
ejif-2631	340	45	,	,	PUNCT
ejif-2631	340	46	macarthur	macarthur	PROPN
ejif-2631	340	47	,	,	PUNCT
ejif-2631	340	48	february	february	PROPN
ejif-2631	340	49	1997	1997	NUM
ejif-2631	340	50	.	.	PUNCT
ejif-2631	341	1	[	[	X
ejif-2631	341	2	36	36	NUM
ejif-2631	341	3	]	]	X
ejif-2631	341	4	clarke	clarke	PROPN
ejif-2631	341	5	f.	f.	PROPN
ejif-2631	341	6	,	,	PUNCT
ejif-2631	341	7	craig	craig	PROPN
ejif-2631	341	8	r.	r.	PROPN
ejif-2631	341	9	,	,	PUNCT
ejif-2631	341	10	hamid	hamid	PROPN
ejif-2631	341	11	s.	s.	PROPN
ejif-2631	341	12	(	(	PUNCT
ejif-2631	341	13	1996	1996	NUM
ejif-2631	341	14	)	)	PUNCT
ejif-2631	341	15	,	,	PUNCT
ejif-2631	341	16	physical	physical	ADJ
ejif-2631	341	17	asset	asset	NOUN
ejif-2631	341	18	valuation	valuation	NOUN
ejif-2631	341	19	and	and	CCONJ
ejif-2631	341	20	zakat	zakat	NOUN
ejif-2631	341	21	:	:	PUNCT
ejif-2631	341	22	insights	insight	NOUN
ejif-2631	341	23	and	and	CCONJ
ejif-2631	341	24	implications	implication	NOUN
ejif-2631	341	25	,	,	PUNCT
ejif-2631	341	26	advances	advance	NOUN
ejif-2631	341	27	in	in	ADP
ejif-2631	341	28	international	international	ADJ
ejif-2631	341	29	accounting	accounting	NOUN
ejif-2631	341	30	,	,	PUNCT
ejif-2631	341	31	vol	vol	NOUN
ejif-2631	341	32	.	.	NOUN
ejif-2631	341	33	9	9	NUM
ejif-2631	341	34	.	.	PUNCT
ejif-2631	342	1	[	[	X
ejif-2631	342	2	37	37	NUM
ejif-2631	342	3	]	]	PUNCT
ejif-2631	342	4	baydoun	baydoun	NOUN
ejif-2631	342	5	,	,	PUNCT
ejif-2631	342	6	n.	n.	PROPN
ejif-2631	342	7	and	and	CCONJ
ejif-2631	342	8	r.	r.	PROPN
ejif-2631	342	9	willett	willett	PROPN
ejif-2631	342	10	.	.	PUNCT
ejif-2631	343	1	1997	1997	NUM
ejif-2631	343	2	.	.	PUNCT
ejif-2631	344	1	islam	islam	PROPN
ejif-2631	344	2	and	and	CCONJ
ejif-2631	344	3	accounting	accounting	PROPN
ejif-2631	344	4	:	:	PUNCT
ejif-2631	344	5	ethical	ethical	ADJ
ejif-2631	344	6	issues	issue	NOUN
ejif-2631	344	7	in	in	ADP
ejif-2631	344	8	the	the	DET
ejif-2631	344	9	presentation	presentation	NOUN
ejif-2631	344	10	of	of	ADP
ejif-2631	344	11	financial	financial	ADJ
ejif-2631	344	12	information	information	NOUN
ejif-2631	344	13	.	.	PUNCT
ejif-2631	345	1	accounting	accounting	NOUN
ejif-2631	345	2	,	,	PUNCT
ejif-2631	345	3	commerce	commerce	PROPN
ejif-2631	345	4	&	&	CCONJ
ejif-2631	345	5	finance	finance	PROPN
ejif-2631	345	6	:	:	PUNCT
ejif-2631	345	7	the	the	DET
ejif-2631	345	8	islamic	islamic	PROPN
ejif-2631	345	9	perspective	perspective	PROPN
ejif-2631	345	10	.	.	PUNCT
ejif-2631	346	1	vol.1	vol.1	ADV
ejif-2631	346	2	,	,	PUNCT
ejif-2631	346	3	no.1	no.1	X
ejif-2631	347	1	[	[	X
ejif-2631	347	2	june	june	PROPN
ejif-2631	347	3	]	]	X
ejif-2631	347	4	:	:	PUNCT
ejif-2631	347	5	125	125	NUM
ejif-2631	347	6	.	.	PUNCT
ejif-2631	348	1	[	[	X
ejif-2631	348	2	38	38	NUM
ejif-2631	348	3	]	]	PUNCT
ejif-2631	348	4	biancone	biancone	NOUN
ejif-2631	348	5	,	,	PUNCT
ejif-2631	348	6	p.	p.	PROPN
ejif-2631	348	7	p.	p.	PROPN
ejif-2631	348	8	,	,	PUNCT
ejif-2631	348	9	&	&	CCONJ
ejif-2631	348	10	radwan	radwan	PROPN
ejif-2631	348	11	,	,	PUNCT
ejif-2631	348	12	m.	m.	NOUN
ejif-2631	348	13	(	(	PUNCT
ejif-2631	348	14	2018	2018	NUM
ejif-2631	348	15	)	)	PUNCT
ejif-2631	348	16	.	.	PUNCT
ejif-2631	349	1	sharia	sharia	NOUN
ejif-2631	349	2	-	-	PUNCT
ejif-2631	349	3	compliant	compliant	NOUN
ejif-2631	349	4	financing	financing	NOUN
ejif-2631	349	5	for	for	ADP
ejif-2631	349	6	public	public	ADJ
ejif-2631	349	7	utility	utility	NOUN
ejif-2631	349	8	infrastructure	infrastructure	NOUN
ejif-2631	349	9	.	.	PUNCT
ejif-2631	350	1	utilities	utility	NOUN
ejif-2631	350	2	policy	policy	NOUN
ejif-2631	350	3	,	,	PUNCT
ejif-2631	350	4	52	52	NUM
ejif-2631	350	5	,	,	PUNCT
ejif-2631	350	6	88	88	NUM
ejif-2631	350	7	-	-	SYM
ejif-2631	350	8	94	94	NUM
ejif-2631	350	9	.	.	PUNCT
ejif-2631	351	1	[	[	X
ejif-2631	351	2	39	39	NUM
ejif-2631	351	3	]	]	PUNCT
ejif-2631	351	4	aaoifi	aaoifi	NOUN
ejif-2631	351	5	,	,	PUNCT
ejif-2631	351	6	‘	'	PUNCT
ejif-2631	351	7	aaoifi	aaoifi	ADJ
ejif-2631	351	8	structure	structure	NOUN
ejif-2631	351	9	about	about	ADP
ejif-2631	351	10	aaoifi	aaoifi	NOUN
ejif-2631	351	11	’	'	PUNCT
ejif-2631	351	12	.	.	PUNCT
ejif-2631	352	1	retrieved	retrieve	VERB
ejif-2631	352	2	22	22	NUM
ejif-2631	352	3	may	may	PROPN
ejif-2631	352	4	2016	2016	NUM
ejif-2631	352	5	,	,	PUNCT
ejif-2631	352	6	from	from	ADP
ejif-2631	352	7	http://www.aaoifi.com/en/about-aaoifi/aaoifistructure.html	http://www.aaoifi.com/en/about-aaoifi/aaoifistructure.html	PROPN
ejif-2631	352	8	[	[	X
ejif-2631	352	9	40	40	NUM
ejif-2631	352	10	]	]	X
ejif-2631	352	11	abdulaziz	abdulaziz	X
ejif-2631	352	12	,	,	PUNCT
ejif-2631	352	13	a.	a.	NOUN
ejif-2631	352	14	(	(	PUNCT
ejif-2631	352	15	2010	2010	NUM
ejif-2631	352	16	)	)	PUNCT
ejif-2631	352	17	.	.	PUNCT
ejif-2631	353	1	al	al	PROPN
ejif-2631	353	2	-	-	PUNCT
ejif-2631	353	3	dhara’i	dhara’i	PROPN
ejif-2631	353	4	and	and	CCONJ
ejif-2631	353	5	maqasid	maqasid	PROPN
ejif-2631	353	6	al	al	PROPN
ejif-2631	353	7	-	-	PROPN
ejif-2631	353	8	shariah	shariah	PROPN
ejif-2631	353	9	:	:	PUNCT
ejif-2631	353	10	a	a	DET
ejif-2631	353	11	case	case	NOUN
ejif-2631	353	12	study	study	NOUN
ejif-2631	353	13	of	of	ADP
ejif-2631	353	14	islamic	islamic	ADJ
ejif-2631	353	15	insurance	insurance	NOUN
ejif-2631	353	16	.	.	PUNCT
ejif-2631	354	1	intellectual	intellectual	ADJ
ejif-2631	354	2	discourse	discourse	NOUN
ejif-2631	354	3	,	,	PUNCT
ejif-2631	354	4	18(2	18(2	NUM
ejif-2631	354	5	)	)	PUNCT
ejif-2631	354	6	,	,	PUNCT
ejif-2631	354	7	261	261	NUM
ejif-2631	354	8	-	-	SYM
ejif-2631	354	9	281	281	NUM
ejif-2631	354	10	.	.	PUNCT
ejif-2631	355	1	undp	undp	PROPN
ejif-2631	355	2	report	report	PROPN
ejif-2631	355	3	avialable	avialable	VERB
ejif-2631	355	4	from	from	ADP
ejif-2631	355	5	:	:	PUNCT
ejif-2631	355	6	http://hdr.undp.org/sites/default/files/2016_human_development_repo	http://hdr.undp.org/sites/default/files/2016_human_development_repo	PROPN
ejif-2631	355	7	rt.pdf	rt.pdf	PROPN
ejif-2631	355	8	ejif	ejif	PROPN
ejif-2631	355	9	–	–	PUNCT
ejif-2631	355	10	european	european	PROPN
ejif-2631	355	11	journal	journal	PROPN
ejif-2631	355	12	of	of	ADP
ejif-2631	355	13	islamic	islamic	PROPN
ejif-2631	355	14	finance	finance	PROPN
ejif-2631	355	15	editorial	editorial	ADJ
ejif-2631	355	16	team	team	NOUN
ejif-2631	355	17	editor	editor	NOUN
ejif-2631	355	18	in	in	ADP
ejif-2631	355	19	chief	chief	ADJ
ejif-2631	355	20	prof	prof	NOUN
ejif-2631	355	21	.	.	PUNCT
ejif-2631	356	1	paolo	paolo	PROPN
ejif-2631	356	2	pietro	pietro	PROPN
ejif-2631	356	3	biancone	biancone	NOUN
ejif-2631	356	4	,	,	PUNCT
ejif-2631	356	5	university	university	PROPN
ejif-2631	356	6	of	of	ADP
ejif-2631	356	7	turin	turin	PROPN
ejif-2631	356	8	,	,	PUNCT
ejif-2631	356	9	italy	italy	PROPN
ejif-2631	356	10	editorial	editorial	PROPN
ejif-2631	356	11	board	board	PROPN
ejif-2631	356	12	prof	prof	PROPN
ejif-2631	356	13	.	.	PUNCT
ejif-2631	357	1	dian	dian	PROPN
ejif-2631	357	2	masyita	masyita	PROPN
ejif-2631	357	3	,	,	PUNCT
ejif-2631	357	4	university	university	NOUN
ejif-2631	357	5	of	of	ADP
ejif-2631	357	6	padjadjaran	padjadjaran	PROPN
ejif-2631	357	7	,	,	PUNCT
ejif-2631	357	8	indonesia	indonesia	PROPN
ejif-2631	357	9	prof	prof	PROPN
ejif-2631	357	10	.	.	PUNCT
ejif-2631	358	1	abdulazeem	abdulazeem	PROPN
ejif-2631	358	2	abozaid	abozaid	PROPN
ejif-2631	358	3	,	,	PUNCT
ejif-2631	358	4	qatar	qatar	PROPN
ejif-2631	358	5	faculty	faculty	NOUN
ejif-2631	358	6	of	of	ADP
ejif-2631	358	7	islamic	islamic	ADJ
ejif-2631	358	8	studies	study	NOUN
ejif-2631	358	9	–	–	PUNCT
ejif-2631	358	10	qatar	qatar	PROPN
ejif-2631	358	11	prof	prof	NOUN
ejif-2631	358	12	.	.	PUNCT
ejif-2631	359	1	ahmad	ahmad	PROPN
ejif-2631	359	2	aref	aref	PROPN
ejif-2631	359	3	almazari	almazari	PROPN
ejif-2631	359	4	,	,	PUNCT
ejif-2631	359	5	king	king	PROPN
ejif-2631	359	6	saud	saud	PROPN
ejif-2631	359	7	university	university	PROPN
ejif-2631	359	8	,	,	PUNCT
ejif-2631	359	9	saudi	saudi	PROPN
ejif-2631	359	10	arabia	arabia	PROPN
ejif-2631	359	11	prof	prof	PROPN
ejif-2631	359	12	.	.	PUNCT
ejif-2631	360	1	nidal	nidal	PROPN
ejif-2631	360	2	a.	a.	PROPN
ejif-2631	360	3	alsayyed	alsayye	VERB
ejif-2631	360	4	,	,	PUNCT
ejif-2631	360	5	inayah	inayah	VERB
ejif-2631	360	6	islamic	islamic	PROPN
ejif-2631	360	7	finance	finance	PROPN
ejif-2631	360	8	research	research	PROPN
ejif-2631	360	9	institute	institute	PROPN
ejif-2631	360	10	,	,	PUNCT
ejif-2631	360	11	usa	usa	PROPN
ejif-2631	360	12	prof	prof	PROPN
ejif-2631	360	13	.	.	PUNCT
ejif-2631	361	1	roberta	roberta	PROPN
ejif-2631	361	2	aluffi	aluffi	PROPN
ejif-2631	361	3	,	,	PUNCT
ejif-2631	361	4	university	university	PROPN
ejif-2631	361	5	of	of	ADP
ejif-2631	361	6	turin	turin	PROPN
ejif-2631	361	7	italy	italy	PROPN
ejif-2631	361	8	prof	prof	PROPN
ejif-2631	361	9	.	.	PUNCT
ejif-2631	362	1	ghassen	ghassen	PROPN
ejif-2631	362	2	bouslama	bouslama	PROPN
ejif-2631	362	3	,	,	PUNCT
ejif-2631	362	4	neoma	neoma	PROPN
ejif-2631	362	5	business	business	PROPN
ejif-2631	362	6	school	school	PROPN
ejif-2631	362	7	campus	campus	NOUN
ejif-2631	362	8	de	de	X
ejif-2631	362	9	reims	reims	X
ejif-2631	362	10	,	,	PUNCT
ejif-2631	362	11	france	france	PROPN
ejif-2631	362	12	prof	prof	PROPN
ejif-2631	362	13	.	.	PUNCT
ejif-2631	363	1	nazam	nazam	PROPN
ejif-2631	363	2	dzolkarnaini	dzolkarnaini	PROPN
ejif-2631	363	3	,	,	PUNCT
ejif-2631	363	4	salford	salford	PROPN
ejif-2631	363	5	university	university	PROPN
ejif-2631	363	6	,	,	PUNCT
ejif-2631	363	7	uk	uk	PROPN
ejif-2631	363	8	prof	prof	PROPN
ejif-2631	363	9	.	.	PUNCT
ejif-2631	364	1	kabir	kabir	PROPN
ejif-2631	364	2	hassan	hassan	PROPN
ejif-2631	364	3	,	,	PUNCT
ejif-2631	364	4	university	university	NOUN
ejif-2631	364	5	of	of	ADP
ejif-2631	364	6	new	new	PROPN
ejif-2631	364	7	orleans	orleans	PROPN
ejif-2631	364	8	,	,	PUNCT
ejif-2631	364	9	usa	usa	PROPN
ejif-2631	364	10	prof	prof	PROPN
ejif-2631	364	11	.	.	PUNCT
ejif-2631	365	1	khaled	khaled	PROPN
ejif-2631	365	2	hussainey	hussainey	PROPN
ejif-2631	365	3	,	,	PUNCT
ejif-2631	365	4	university	university	NOUN
ejif-2631	365	5	of	of	ADP
ejif-2631	365	6	plymouth	plymouth	PROPN
ejif-2631	365	7	,	,	PUNCT
ejif-2631	365	8	uk	uk	PROPN
ejif-2631	365	9	prof	prof	PROPN
ejif-2631	365	10	.	.	PUNCT
ejif-2631	366	1	rifki	rifki	PROPN
ejif-2631	366	2	ismal	ismal	NOUN
ejif-2631	366	3	,	,	PUNCT
ejif-2631	366	4	university	university	NOUN
ejif-2631	366	5	of	of	ADP
ejif-2631	366	6	indonesia	indonesia	PROPN
ejif-2631	366	7	prof	prof	PROPN
ejif-2631	366	8	.	.	PUNCT
ejif-2631	367	1	tariqullah	tariqullah	PROPN
ejif-2631	367	2	khan	khan	PROPN
ejif-2631	367	3	,	,	PUNCT
ejif-2631	367	4	hamad	hamad	PROPN
ejif-2631	367	5	bin	bin	PROPN
ejif-2631	367	6	khalifa	khalifa	PROPN
ejif-2631	367	7	university	university	PROPN
ejif-2631	367	8	,	,	PUNCT
ejif-2631	367	9	qatar	qatar	PROPN
ejif-2631	367	10	prof	prof	PROPN
ejif-2631	367	11	.	.	PROPN
ejif-2631	368	1	ali	ali	PROPN
ejif-2631	368	2	khorshid	khorshid	PROPN
ejif-2631	368	3	,	,	PUNCT
ejif-2631	368	4	icma	icma	NOUN
ejif-2631	368	5	centre	centre	NOUN
ejif-2631	368	6	reading	read	VERB
ejif-2631	368	7	university	university	PROPN
ejif-2631	368	8	uk	uk	PROPN
ejif-2631	368	9	prof	prof	PROPN
ejif-2631	368	10	.	.	PUNCT
ejif-2631	369	1	amir	amir	PROPN
ejif-2631	369	2	kia	kia	PROPN
ejif-2631	369	3	,	,	PUNCT
ejif-2631	369	4	utah	utah	PROPN
ejif-2631	369	5	valley	valley	PROPN
ejif-2631	369	6	university	university	PROPN
ejif-2631	369	7	,	,	PUNCT
ejif-2631	369	8	usa	usa	PROPN
ejif-2631	369	9	prof	prof	PROPN
ejif-2631	369	10	.	.	PUNCT
ejif-2631	370	1	laurent	laurent	PROPN
ejif-2631	370	2	marliere	marliere	ADV
ejif-2631	370	3	,	,	PUNCT
ejif-2631	370	4	université	université	PROPN
ejif-2631	370	5	paris	paris	PROPN
ejif-2631	370	6	-	-	PUNCT
ejif-2631	370	7	dauphine	dauphine	PROPN
ejif-2631	370	8	france	france	PROPN
ejif-2631	370	9	prof	prof	PROPN
ejif-2631	370	10	.	.	PUNCT
ejif-2631	371	1	federica	federica	PROPN
ejif-2631	371	2	miglietta	miglietta	PROPN
ejif-2631	371	3	,	,	PUNCT
ejif-2631	371	4	university	university	NOUN
ejif-2631	371	5	of	of	ADP
ejif-2631	371	6	bari	bari	PROPN
ejif-2631	371	7	italy	italy	PROPN
ejif-2631	371	8	prof	prof	PROPN
ejif-2631	371	9	.	.	PUNCT
ejif-2631	372	1	hakim	hakim	PROPN
ejif-2631	372	2	ben	ben	PROPN
ejif-2631	372	3	othman	othman	PROPN
ejif-2631	372	4	,	,	PUNCT
ejif-2631	372	5	university	university	PROPN
ejif-2631	372	6	of	of	ADP
ejif-2631	372	7	tunis	tunis	PROPN
ejif-2631	372	8	tunisia	tunisia	PROPN
ejif-2631	372	9	prof	prof	PROPN
ejif-2631	372	10	.	.	PUNCT
ejif-2631	373	1	mohamed	mohamed	PROPN
ejif-2631	373	2	ramady	ramady	PROPN
ejif-2631	373	3	,	,	PUNCT
ejif-2631	373	4	king	king	PROPN
ejif-2631	373	5	fahd	fahd	PROPN
ejif-2631	373	6	university	university	PROPN
ejif-2631	373	7	of	of	ADP
ejif-2631	373	8	petroleum	petroleum	NOUN
ejif-2631	373	9	and	and	CCONJ
ejif-2631	373	10	minerals	mineral	NOUN
ejif-2631	373	11	,	,	PUNCT
ejif-2631	374	1	saudi	saudi	PROPN
ejif-2631	374	2	arabia	arabia	PROPN
ejif-2631	374	3	prof	prof	PROPN
ejif-2631	374	4	.	.	PROPN
ejif-2631	374	5	mamunur	mamunur	PROPN
ejif-2631	374	6	rashid	rashid	PROPN
ejif-2631	374	7	,	,	PUNCT
ejif-2631	374	8	nottingham	nottingham	PROPN
ejif-2631	374	9	university	university	PROPN
ejif-2631	374	10	,	,	PUNCT
ejif-2631	374	11	malaysia	malaysia	PROPN
ejif-2631	374	12	prof	prof	PROPN
ejif-2631	374	13	.	.	PUNCT
ejif-2631	375	1	younes	younes	PROPN
ejif-2631	375	2	soualhi	soualhi	PROPN
ejif-2631	375	3	,	,	PUNCT
ejif-2631	375	4	international	international	PROPN
ejif-2631	375	5	islamic	islamic	PROPN
ejif-2631	375	6	university	university	PROPN
ejif-2631	375	7	malaysia	malaysia	PROPN
ejif-2631	375	8	prof	prof	PROPN
ejif-2631	375	9	.	.	PUNCT
ejif-2631	376	1	laurent	laurent	PROPN
ejif-2631	376	2	weill	weill	PROPN
ejif-2631	376	3	,	,	PUNCT
ejif-2631	376	4	university	university	NOUN
ejif-2631	376	5	of	of	ADP
ejif-2631	376	6	strasbourg	strasbourg	PROPN
ejif-2631	376	7	,	,	PUNCT
ejif-2631	376	8	france	france	PROPN