id	sid	tid	token	lemma	pos
fueconorg-2767	1	1	2767	2767	NUM
fueconorg-2767	1	2	facta	facta	PROPN
fueconorg-2767	1	3	universitatis	universitatis	PROPN
fueconorg-2767	1	4	series	series	NOUN
fueconorg-2767	1	5	:	:	PUNCT
fueconorg-2767	1	6	economics	economic	NOUN
fueconorg-2767	1	7	and	and	CCONJ
fueconorg-2767	1	8	organization	organization	NOUN
fueconorg-2767	1	9	vol	vol	NOUN
fueconorg-2767	1	10	.	.	PROPN
fueconorg-2767	1	11	14	14	NUM
fueconorg-2767	1	12	,	,	PUNCT
fueconorg-2767	1	13	no	no	DET
fueconorg-2767	1	14	2	2	NUM
fueconorg-2767	1	15	,	,	PUNCT
fueconorg-2767	1	16	2017	2017	NUM
fueconorg-2767	1	17	,	,	PUNCT
fueconorg-2767	1	18	pp	pp	ADJ
fueconorg-2767	1	19	.	.	PUNCT
fueconorg-2767	2	1	163	163	NUM
fueconorg-2767	2	2	173	173	NUM
fueconorg-2767	2	3	doi	doi	NOUN
fueconorg-2767	2	4	:	:	PUNCT
fueconorg-2767	2	5	10.22190	10.22190	NUM
fueconorg-2767	2	6	/	/	SYM
fueconorg-2767	2	7	fueo1702163a	fueo1702163a	PROPN
fueconorg-2767	2	8	review	review	NOUN
fueconorg-2767	2	9	paper	paper	NOUN
fueconorg-2767	2	10	creative	creative	ADJ
fueconorg-2767	2	11	cash	cash	NOUN
fueconorg-2767	2	12	flow	flow	NOUN
fueconorg-2767	2	13	reporting	report	VERB
fueconorg-2767	2	14	1	1	NUM
fueconorg-2767	2	15	udc	udc	NOUN
fueconorg-2767	2	16	006.44:657.2	006.44:657.2	NUM
fueconorg-2767	2	17	336.146	336.146	NUM
fueconorg-2767	2	18	aleksandra	aleksandra	NOUN
fueconorg-2767	2	19	arsenijević	arsenijević	PROPN
fueconorg-2767	2	20	*	*	X
fueconorg-2767	2	21	,	,	PUNCT
fueconorg-2767	2	22	tadija	tadija	VERB
fueconorg-2767	2	23	đukić	đukić	PROPN
fueconorg-2767	2	24	university	university	PROPN
fueconorg-2767	2	25	of	of	ADP
fueconorg-2767	2	26	niš	niš	PROPN
fueconorg-2767	2	27	,	,	PUNCT
fueconorg-2767	2	28	faculty	faculty	NOUN
fueconorg-2767	2	29	of	of	ADP
fueconorg-2767	2	30	economics	economic	NOUN
fueconorg-2767	2	31	,	,	PUNCT
fueconorg-2767	2	32	niš	niš	NOUN
fueconorg-2767	2	33	,	,	PUNCT
fueconorg-2767	2	34	serbia	serbia	PROPN
fueconorg-2767	2	35	abstract	abstract	ADJ
fueconorg-2767	2	36	.	.	PUNCT
fueconorg-2767	3	1	financial	financial	ADJ
fueconorg-2767	3	2	statements	statement	NOUN
fueconorg-2767	3	3	should	should	AUX
fueconorg-2767	3	4	realistically	realistically	ADV
fueconorg-2767	3	5	show	show	VERB
fueconorg-2767	3	6	financial	financial	ADJ
fueconorg-2767	3	7	position	position	NOUN
fueconorg-2767	3	8	,	,	PUNCT
fueconorg-2767	3	9	performance	performance	NOUN
fueconorg-2767	3	10	,	,	PUNCT
fueconorg-2767	3	11	and	and	CCONJ
fueconorg-2767	3	12	cash	cash	NOUN
fueconorg-2767	3	13	flows	flow	NOUN
fueconorg-2767	3	14	of	of	ADP
fueconorg-2767	3	15	a	a	DET
fueconorg-2767	3	16	company	company	NOUN
fueconorg-2767	3	17	.	.	PUNCT
fueconorg-2767	4	1	creative	creative	ADJ
fueconorg-2767	4	2	financial	financial	ADJ
fueconorg-2767	4	3	reporting	reporting	NOUN
fueconorg-2767	4	4	represents	represent	VERB
fueconorg-2767	4	5	a	a	DET
fueconorg-2767	4	6	deliberate	deliberate	ADJ
fueconorg-2767	4	7	manipulation	manipulation	NOUN
fueconorg-2767	4	8	of	of	ADP
fueconorg-2767	4	9	information	information	NOUN
fueconorg-2767	4	10	in	in	ADP
fueconorg-2767	4	11	financial	financial	ADJ
fueconorg-2767	4	12	statements	statement	NOUN
fueconorg-2767	4	13	in	in	ADP
fueconorg-2767	4	14	order	order	NOUN
fueconorg-2767	4	15	to	to	PART
fueconorg-2767	4	16	create	create	VERB
fueconorg-2767	4	17	misperceptions	misperception	NOUN
fueconorg-2767	4	18	on	on	ADP
fueconorg-2767	4	19	company	company	NOUN
fueconorg-2767	4	20	operations	operation	NOUN
fueconorg-2767	4	21	.	.	PUNCT
fueconorg-2767	5	1	creative	creative	ADJ
fueconorg-2767	5	2	financial	financial	ADJ
fueconorg-2767	5	3	statements	statement	NOUN
fueconorg-2767	5	4	are	be	AUX
fueconorg-2767	5	5	primarily	primarily	ADV
fueconorg-2767	5	6	intended	intend	VERB
fueconorg-2767	5	7	for	for	ADP
fueconorg-2767	5	8	investors	investor	NOUN
fueconorg-2767	5	9	,	,	PUNCT
fueconorg-2767	5	10	in	in	ADP
fueconorg-2767	5	11	order	order	NOUN
fueconorg-2767	5	12	to	to	PART
fueconorg-2767	5	13	encourage	encourage	VERB
fueconorg-2767	5	14	them	they	PRON
fueconorg-2767	5	15	to	to	PART
fueconorg-2767	5	16	purchase	purchase	VERB
fueconorg-2767	5	17	company	company	NOUN
fueconorg-2767	5	18	shares	share	NOUN
fueconorg-2767	5	19	and	and	CCONJ
fueconorg-2767	5	20	thus	thus	ADV
fueconorg-2767	5	21	increase	increase	VERB
fueconorg-2767	5	22	its	its	PRON
fueconorg-2767	5	23	market	market	NOUN
fueconorg-2767	5	24	value	value	NOUN
fueconorg-2767	5	25	.	.	PUNCT
fueconorg-2767	6	1	creativity	creativity	NOUN
fueconorg-2767	6	2	in	in	ADP
fueconorg-2767	6	3	compiling	compile	VERB
fueconorg-2767	6	4	cash	cash	NOUN
fueconorg-2767	6	5	flow	flow	NOUN
fueconorg-2767	6	6	statements	statement	NOUN
fueconorg-2767	6	7	lies	lie	VERB
fueconorg-2767	6	8	in	in	ADP
fueconorg-2767	6	9	presentation	presentation	NOUN
fueconorg-2767	6	10	of	of	ADP
fueconorg-2767	6	11	operating	operating	NOUN
fueconorg-2767	6	12	activities	activity	NOUN
fueconorg-2767	6	13	as	as	ADP
fueconorg-2767	6	14	investing	investing	NOUN
fueconorg-2767	6	15	and	and	CCONJ
fueconorg-2767	6	16	financing	financing	NOUN
fueconorg-2767	6	17	activities	activity	NOUN
fueconorg-2767	6	18	,	,	PUNCT
fueconorg-2767	6	19	and	and	CCONJ
fueconorg-2767	6	20	vice	vice	ADV
fueconorg-2767	6	21	versa	versa	ADV
fueconorg-2767	6	22	.	.	PUNCT
fueconorg-2767	7	1	key	key	ADJ
fueconorg-2767	7	2	words	word	NOUN
fueconorg-2767	7	3	:	:	PUNCT
fueconorg-2767	7	4	creative	creative	ADJ
fueconorg-2767	7	5	accounting	accounting	NOUN
fueconorg-2767	7	6	,	,	PUNCT
fueconorg-2767	7	7	cash	cash	NOUN
fueconorg-2767	7	8	flow	flow	NOUN
fueconorg-2767	7	9	statement	statement	NOUN
fueconorg-2767	7	10	,	,	PUNCT
fueconorg-2767	7	11	operating	operating	NOUN
fueconorg-2767	7	12	activities	activity	NOUN
fueconorg-2767	7	13	,	,	PUNCT
fueconorg-2767	7	14	investing	investing	NOUN
fueconorg-2767	7	15	activities	activity	NOUN
fueconorg-2767	7	16	,	,	PUNCT
fueconorg-2767	7	17	financing	financing	NOUN
fueconorg-2767	7	18	activities	activity	NOUN
fueconorg-2767	7	19	jel	jel	NOUN
fueconorg-2767	7	20	classification	classification	NOUN
fueconorg-2767	7	21	:	:	PUNCT
fueconorg-2767	7	22	m41	m41	NUM
fueconorg-2767	7	23	,	,	PUNCT
fueconorg-2767	7	24	m42	m42	PROPN
fueconorg-2767	7	25	introduction	introduction	NOUN
fueconorg-2767	7	26	“	"	PUNCT
fueconorg-2767	7	27	as	as	ADP
fueconorg-2767	7	28	a	a	DET
fueconorg-2767	7	29	social	social	ADJ
fueconorg-2767	7	30	science	science	NOUN
fueconorg-2767	7	31	,	,	PUNCT
fueconorg-2767	7	32	accounting	accounting	NOUN
fueconorg-2767	7	33	is	be	AUX
fueconorg-2767	7	34	the	the	DET
fueconorg-2767	7	35	product	product	NOUN
fueconorg-2767	7	36	of	of	ADP
fueconorg-2767	7	37	its	its	PRON
fueconorg-2767	7	38	environment	environment	NOUN
fueconorg-2767	7	39	”	"	PUNCT
fueconorg-2767	7	40	(	(	PUNCT
fueconorg-2767	7	41	saudagaran	saudagaran	PROPN
fueconorg-2767	7	42	,	,	PUNCT
fueconorg-2767	7	43	2009	2009	NUM
fueconorg-2767	7	44	,	,	PUNCT
fueconorg-2767	7	45	1	1	NUM
fueconorg-2767	7	46	)	)	PUNCT
fueconorg-2767	7	47	.	.	PUNCT
fueconorg-2767	8	1	changing	change	VERB
fueconorg-2767	8	2	economic	economic	ADJ
fueconorg-2767	8	3	circumstances	circumstance	NOUN
fueconorg-2767	8	4	in	in	ADP
fueconorg-2767	8	5	which	which	PRON
fueconorg-2767	8	6	reporting	report	VERB
fueconorg-2767	8	7	entities	entity	NOUN
fueconorg-2767	8	8	do	do	VERB
fueconorg-2767	8	9	business	business	NOUN
fueconorg-2767	8	10	,	,	PUNCT
fueconorg-2767	8	11	primarily	primarily	ADV
fueconorg-2767	8	12	the	the	DET
fueconorg-2767	8	13	global	global	ADJ
fueconorg-2767	8	14	movement	movement	NOUN
fueconorg-2767	8	15	of	of	ADP
fueconorg-2767	8	16	capital	capital	NOUN
fueconorg-2767	8	17	,	,	PUNCT
fueconorg-2767	8	18	emergence	emergence	NOUN
fueconorg-2767	8	19	of	of	ADP
fueconorg-2767	8	20	new	new	ADJ
fueconorg-2767	8	21	forms	form	NOUN
fueconorg-2767	8	22	of	of	ADP
fueconorg-2767	8	23	funding	funding	NOUN
fueconorg-2767	8	24	,	,	PUNCT
fueconorg-2767	8	25	and	and	CCONJ
fueconorg-2767	8	26	development	development	NOUN
fueconorg-2767	8	27	of	of	ADP
fueconorg-2767	8	28	new	new	ADJ
fueconorg-2767	8	29	technological	technological	ADJ
fueconorg-2767	8	30	and	and	CCONJ
fueconorg-2767	8	31	communication	communication	NOUN
fueconorg-2767	8	32	devices	device	NOUN
fueconorg-2767	8	33	,	,	PUNCT
fueconorg-2767	8	34	created	create	VERB
fueconorg-2767	8	35	the	the	DET
fueconorg-2767	8	36	need	need	NOUN
fueconorg-2767	8	37	for	for	ADP
fueconorg-2767	8	38	further	further	ADJ
fueconorg-2767	8	39	development	development	NOUN
fueconorg-2767	8	40	of	of	ADP
fueconorg-2767	8	41	accounting	accounting	NOUN
fueconorg-2767	8	42	standards	standard	NOUN
fueconorg-2767	8	43	.	.	PUNCT
fueconorg-2767	9	1	economic	economic	ADJ
fueconorg-2767	9	2	globalization	globalization	NOUN
fueconorg-2767	9	3	and	and	CCONJ
fueconorg-2767	9	4	the	the	DET
fueconorg-2767	9	5	creation	creation	NOUN
fueconorg-2767	9	6	of	of	ADP
fueconorg-2767	9	7	global	global	ADJ
fueconorg-2767	9	8	financial	financial	ADJ
fueconorg-2767	9	9	market	market	NOUN
fueconorg-2767	9	10	significantly	significantly	ADV
fueconorg-2767	9	11	increased	increase	VERB
fueconorg-2767	9	12	the	the	DET
fueconorg-2767	9	13	possibility	possibility	NOUN
fueconorg-2767	9	14	of	of	ADP
fueconorg-2767	9	15	creativity	creativity	NOUN
fueconorg-2767	9	16	in	in	ADP
fueconorg-2767	9	17	financial	financial	ADJ
fueconorg-2767	9	18	reporting	reporting	NOUN
fueconorg-2767	9	19	.	.	PUNCT
fueconorg-2767	10	1	practice	practice	NOUN
fueconorg-2767	10	2	shows	show	VERB
fueconorg-2767	10	3	that	that	SCONJ
fueconorg-2767	10	4	creativity	creativity	NOUN
fueconorg-2767	10	5	of	of	ADP
fueconorg-2767	10	6	accountants	accountant	NOUN
fueconorg-2767	10	7	is	be	AUX
fueconorg-2767	10	8	now	now	ADV
fueconorg-2767	10	9	much	much	ADV
fueconorg-2767	10	10	higher	high	ADJ
fueconorg-2767	10	11	than	than	ADP
fueconorg-2767	10	12	in	in	ADP
fueconorg-2767	10	13	the	the	DET
fueconorg-2767	10	14	past	past	NOUN
fueconorg-2767	10	15	.	.	PUNCT
fueconorg-2767	11	1	particularly	particularly	ADV
fueconorg-2767	11	2	as	as	ADP
fueconorg-2767	11	3	a	a	DET
fueconorg-2767	11	4	result	result	NOUN
fueconorg-2767	11	5	of	of	ADP
fueconorg-2767	11	6	this	this	DET
fueconorg-2767	11	7	creativity	creativity	NOUN
fueconorg-2767	11	8	,	,	PUNCT
fueconorg-2767	11	9	credibility	credibility	NOUN
fueconorg-2767	11	10	of	of	ADP
fueconorg-2767	11	11	financial	financial	ADJ
fueconorg-2767	11	12	statements	statement	NOUN
fueconorg-2767	11	13	and	and	CCONJ
fueconorg-2767	11	14	accountants	accountant	NOUN
fueconorg-2767	11	15	themselves	themselves	PRON
fueconorg-2767	11	16	received	receive	VERB
fueconorg-2767	11	17	april	april	PROPN
fueconorg-2767	11	18	5	5	NUM
fueconorg-2767	11	19	,	,	PUNCT
fueconorg-2767	11	20	2017	2017	NUM
fueconorg-2767	11	21	/	/	SYM
fueconorg-2767	11	22	accepted	accept	VERB
fueconorg-2767	11	23	may	may	AUX
fueconorg-2767	11	24	10	10	NUM
fueconorg-2767	11	25	,	,	PUNCT
fueconorg-2767	11	26	2017	2017	NUM
fueconorg-2767	11	27	corresponding	correspond	VERB
fueconorg-2767	11	28	author	author	NOUN
fueconorg-2767	11	29	:	:	PUNCT
fueconorg-2767	11	30	aleksandra	aleksandra	PROPN
fueconorg-2767	11	31	arsenijević	arsenijević	PROPN
fueconorg-2767	11	32	*	*	PUNCT
fueconorg-2767	11	33	phd	phd	PROPN
fueconorg-2767	11	34	student	student	NOUN
fueconorg-2767	11	35	university	university	PROPN
fueconorg-2767	11	36	of	of	ADP
fueconorg-2767	11	37	niš	niš	PROPN
fueconorg-2767	11	38	,	,	PUNCT
fueconorg-2767	11	39	faculty	faculty	NOUN
fueconorg-2767	11	40	of	of	ADP
fueconorg-2767	11	41	economics	economic	NOUN
fueconorg-2767	11	42	,	,	PUNCT
fueconorg-2767	11	43	niš	niš	NOUN
fueconorg-2767	11	44	,	,	PUNCT
fueconorg-2767	11	45	serbia	serbia	PROPN
fueconorg-2767	11	46	e	e	NOUN
fueconorg-2767	11	47	-	-	NOUN
fueconorg-2767	11	48	mail	mail	NOUN
fueconorg-2767	11	49	:	:	PUNCT
fueconorg-2767	11	50	arsenijeviceva@yahoo.com	arsenijeviceva@yahoo.com	X
fueconorg-2767	12	1	164	164	NUM
fueconorg-2767	12	2	a.	a.	NOUN
fueconorg-2767	12	3	arsenijević	arsenijević	NOUN
fueconorg-2767	12	4	,	,	PUNCT
fueconorg-2767	12	5	t.	t.	PROPN
fueconorg-2767	12	6	đukić	đukić	PROPN
fueconorg-2767	12	7	decreased	decrease	VERB
fueconorg-2767	12	8	.	.	PUNCT
fueconorg-2767	13	1	in	in	ADP
fueconorg-2767	13	2	order	order	NOUN
fueconorg-2767	13	3	to	to	PART
fueconorg-2767	13	4	make	make	VERB
fueconorg-2767	13	5	reliable	reliable	ADJ
fueconorg-2767	13	6	and	and	CCONJ
fueconorg-2767	13	7	timely	timely	ADJ
fueconorg-2767	13	8	business	business	NOUN
fueconorg-2767	13	9	decisions	decision	NOUN
fueconorg-2767	13	10	in	in	ADP
fueconorg-2767	13	11	today	today	NOUN
fueconorg-2767	13	12	’s	’s	PART
fueconorg-2767	13	13	business	business	NOUN
fueconorg-2767	13	14	environment	environment	NOUN
fueconorg-2767	13	15	,	,	PUNCT
fueconorg-2767	13	16	the	the	DET
fueconorg-2767	13	17	focus	focus	NOUN
fueconorg-2767	13	18	is	be	AUX
fueconorg-2767	13	19	on	on	ADP
fueconorg-2767	13	20	sound	sound	ADJ
fueconorg-2767	13	21	financial	financial	ADJ
fueconorg-2767	13	22	reporting	reporting	NOUN
fueconorg-2767	13	23	.	.	PUNCT
fueconorg-2767	14	1	the	the	DET
fueconorg-2767	14	2	importance	importance	NOUN
fueconorg-2767	14	3	of	of	ADP
fueconorg-2767	14	4	cash	cash	NOUN
fueconorg-2767	14	5	flow	flow	NOUN
fueconorg-2767	14	6	statement	statement	NOUN
fueconorg-2767	14	7	arises	arise	VERB
fueconorg-2767	14	8	from	from	ADP
fueconorg-2767	14	9	its	its	PRON
fueconorg-2767	14	10	connection	connection	NOUN
fueconorg-2767	14	11	with	with	ADP
fueconorg-2767	14	12	other	other	ADJ
fueconorg-2767	14	13	financial	financial	ADJ
fueconorg-2767	14	14	statements	statement	NOUN
fueconorg-2767	14	15	,	,	PUNCT
fueconorg-2767	14	16	which	which	PRON
fueconorg-2767	14	17	allow	allow	VERB
fueconorg-2767	14	18	management	management	NOUN
fueconorg-2767	14	19	,	,	PUNCT
fueconorg-2767	14	20	as	as	SCONJ
fueconorg-2767	14	21	internal	internal	ADJ
fueconorg-2767	14	22	users	user	NOUN
fueconorg-2767	14	23	,	,	PUNCT
fueconorg-2767	14	24	as	as	ADV
fueconorg-2767	14	25	well	well	ADV
fueconorg-2767	14	26	as	as	ADP
fueconorg-2767	14	27	external	external	ADJ
fueconorg-2767	14	28	users	user	NOUN
fueconorg-2767	14	29	,	,	PUNCT
fueconorg-2767	14	30	to	to	PART
fueconorg-2767	14	31	gain	gain	VERB
fueconorg-2767	14	32	complete	complete	ADJ
fueconorg-2767	14	33	insight	insight	NOUN
fueconorg-2767	14	34	into	into	ADP
fueconorg-2767	14	35	company	company	NOUN
fueconorg-2767	14	36	’s	’s	PART
fueconorg-2767	14	37	liquidity	liquidity	NOUN
fueconorg-2767	14	38	and	and	CCONJ
fueconorg-2767	14	39	solvency	solvency	NOUN
fueconorg-2767	14	40	.	.	PUNCT
fueconorg-2767	15	1	defining	define	VERB
fueconorg-2767	15	2	new	new	ADJ
fueconorg-2767	15	3	amendments	amendment	NOUN
fueconorg-2767	15	4	to	to	ADP
fueconorg-2767	15	5	standards	standard	NOUN
fueconorg-2767	15	6	referring	refer	VERB
fueconorg-2767	15	7	to	to	ADP
fueconorg-2767	15	8	the	the	DET
fueconorg-2767	15	9	area	area	NOUN
fueconorg-2767	15	10	of	of	ADP
fueconorg-2767	15	11	cash	cash	NOUN
fueconorg-2767	15	12	flows	flow	NOUN
fueconorg-2767	15	13	has	have	AUX
fueconorg-2767	15	14	become	become	VERB
fueconorg-2767	15	15	a	a	DET
fueconorg-2767	15	16	necessity	necessity	NOUN
fueconorg-2767	15	17	,	,	PUNCT
fueconorg-2767	15	18	because	because	SCONJ
fueconorg-2767	15	19	it	it	PRON
fueconorg-2767	15	20	is	be	AUX
fueconorg-2767	15	21	necessary	necessary	ADJ
fueconorg-2767	15	22	to	to	PART
fueconorg-2767	15	23	provide	provide	VERB
fueconorg-2767	15	24	additional	additional	ADJ
fueconorg-2767	15	25	assurance	assurance	NOUN
fueconorg-2767	15	26	regarding	regard	VERB
fueconorg-2767	15	27	the	the	DET
fueconorg-2767	15	28	quality	quality	NOUN
fueconorg-2767	15	29	of	of	ADP
fueconorg-2767	15	30	cash	cash	NOUN
fueconorg-2767	15	31	flow	flow	NOUN
fueconorg-2767	15	32	reporting	reporting	NOUN
fueconorg-2767	15	33	.	.	PUNCT
fueconorg-2767	16	1	the	the	DET
fueconorg-2767	16	2	paper	paper	NOUN
fueconorg-2767	16	3	points	point	VERB
fueconorg-2767	16	4	to	to	ADP
fueconorg-2767	16	5	creative	creative	ADJ
fueconorg-2767	16	6	financial	financial	ADJ
fueconorg-2767	16	7	reporting	reporting	NOUN
fueconorg-2767	16	8	,	,	PUNCT
fueconorg-2767	16	9	the	the	DET
fueconorg-2767	16	10	importance	importance	NOUN
fueconorg-2767	16	11	of	of	ADP
fueconorg-2767	16	12	information	information	NOUN
fueconorg-2767	16	13	on	on	ADP
fueconorg-2767	16	14	company	company	NOUN
fueconorg-2767	16	15	cash	cash	NOUN
fueconorg-2767	16	16	flows	flow	NOUN
fueconorg-2767	16	17	,	,	PUNCT
fueconorg-2767	16	18	the	the	DET
fueconorg-2767	16	19	impact	impact	NOUN
fueconorg-2767	16	20	of	of	ADP
fueconorg-2767	16	21	creative	creative	ADJ
fueconorg-2767	16	22	cash	cash	NOUN
fueconorg-2767	16	23	flow	flow	NOUN
fueconorg-2767	16	24	reporting	reporting	NOUN
fueconorg-2767	16	25	on	on	ADP
fueconorg-2767	16	26	the	the	DET
fueconorg-2767	16	27	presentation	presentation	NOUN
fueconorg-2767	16	28	power	power	NOUN
fueconorg-2767	16	29	of	of	ADP
fueconorg-2767	16	30	financial	financial	ADJ
fueconorg-2767	16	31	statements	statement	NOUN
fueconorg-2767	16	32	,	,	PUNCT
fueconorg-2767	16	33	and	and	CCONJ
fueconorg-2767	16	34	amendments	amendment	NOUN
fueconorg-2767	16	35	to	to	ADP
fueconorg-2767	16	36	the	the	DET
fueconorg-2767	16	37	current	current	ADJ
fueconorg-2767	16	38	ias	ia	NOUN
fueconorg-2767	16	39	7	7	NUM
fueconorg-2767	16	40	.	.	NOUN
fueconorg-2767	16	41	1	1	NUM
fueconorg-2767	16	42	.	.	X
fueconorg-2767	16	43	creative	creative	ADJ
fueconorg-2767	16	44	financial	financial	ADJ
fueconorg-2767	16	45	reporting	reporting	NOUN
fueconorg-2767	16	46	financial	financial	ADJ
fueconorg-2767	16	47	statements	statement	NOUN
fueconorg-2767	16	48	are	be	AUX
fueconorg-2767	16	49	an	an	DET
fueconorg-2767	16	50	indispensable	indispensable	ADJ
fueconorg-2767	16	51	source	source	NOUN
fueconorg-2767	16	52	of	of	ADP
fueconorg-2767	16	53	information	information	NOUN
fueconorg-2767	16	54	for	for	ADP
fueconorg-2767	16	55	making	make	VERB
fueconorg-2767	16	56	business	business	NOUN
fueconorg-2767	16	57	decisions	decision	NOUN
fueconorg-2767	16	58	.	.	PUNCT
fueconorg-2767	17	1	however	however	ADV
fueconorg-2767	17	2	,	,	PUNCT
fueconorg-2767	17	3	for	for	ADP
fueconorg-2767	17	4	high	high	ADJ
fueconorg-2767	17	5	-	-	PUNCT
fueconorg-2767	17	6	quality	quality	NOUN
fueconorg-2767	17	7	financial	financial	ADJ
fueconorg-2767	17	8	reporting	reporting	NOUN
fueconorg-2767	17	9	,	,	PUNCT
fueconorg-2767	17	10	“	"	PUNCT
fueconorg-2767	17	11	a	a	DET
fueconorg-2767	17	12	good	good	ADJ
fueconorg-2767	17	13	normative	normative	ADJ
fueconorg-2767	17	14	basis	basis	NOUN
fueconorg-2767	17	15	is	be	AUX
fueconorg-2767	17	16	a	a	DET
fueconorg-2767	17	17	necessary	necessary	ADJ
fueconorg-2767	17	18	,	,	PUNCT
fueconorg-2767	17	19	but	but	CCONJ
fueconorg-2767	17	20	not	not	PART
fueconorg-2767	17	21	sufficient	sufficient	ADJ
fueconorg-2767	17	22	condition	condition	NOUN
fueconorg-2767	17	23	”	"	PUNCT
fueconorg-2767	17	24	(	(	PUNCT
fueconorg-2767	17	25	škarić	škarić	ADJ
fueconorg-2767	17	26	-	-	PUNCT
fueconorg-2767	17	27	jovanović	jovanović	NOUN
fueconorg-2767	17	28	,	,	PUNCT
fueconorg-2767	17	29	2007	2007	NUM
fueconorg-2767	17	30	,	,	PUNCT
fueconorg-2767	17	31	52	52	NUM
fueconorg-2767	17	32	)	)	PUNCT
fueconorg-2767	17	33	.	.	PUNCT
fueconorg-2767	18	1	company	company	NOUN
fueconorg-2767	18	2	management	management	NOUN
fueconorg-2767	18	3	,	,	PUNCT
fueconorg-2767	18	4	“	"	PUNCT
fueconorg-2767	18	5	the	the	DET
fueconorg-2767	18	6	only	only	ADJ
fueconorg-2767	18	7	present	present	ADJ
fueconorg-2767	18	8	stakeholder	stakeholder	NOUN
fueconorg-2767	18	9	with	with	ADP
fueconorg-2767	18	10	control	control	NOUN
fueconorg-2767	18	11	over	over	ADP
fueconorg-2767	18	12	the	the	DET
fueconorg-2767	18	13	creation	creation	NOUN
fueconorg-2767	18	14	of	of	ADP
fueconorg-2767	18	15	financial	financial	ADJ
fueconorg-2767	18	16	statements	statement	NOUN
fueconorg-2767	18	17	”	"	PUNCT
fueconorg-2767	18	18	(	(	PUNCT
fueconorg-2767	18	19	stevanović	stevanović	NOUN
fueconorg-2767	18	20	&	&	CCONJ
fueconorg-2767	18	21	malinić	malinić	NOUN
fueconorg-2767	18	22	,	,	PUNCT
fueconorg-2767	18	23	2009	2009	NUM
fueconorg-2767	18	24	,	,	PUNCT
fueconorg-2767	18	25	63	63	NUM
fueconorg-2767	18	26	)	)	PUNCT
fueconorg-2767	18	27	,	,	PUNCT
fueconorg-2767	18	28	is	be	AUX
fueconorg-2767	18	29	responsible	responsible	ADJ
fueconorg-2767	18	30	for	for	ADP
fueconorg-2767	18	31	adequate	adequate	ADJ
fueconorg-2767	18	32	implementation	implementation	NOUN
fueconorg-2767	18	33	of	of	ADP
fueconorg-2767	18	34	the	the	DET
fueconorg-2767	18	35	prescribed	prescribed	ADJ
fueconorg-2767	18	36	standards	standard	NOUN
fueconorg-2767	18	37	when	when	SCONJ
fueconorg-2767	18	38	preparing	prepare	VERB
fueconorg-2767	18	39	and	and	CCONJ
fueconorg-2767	18	40	disclosing	disclose	VERB
fueconorg-2767	18	41	financial	financial	ADJ
fueconorg-2767	18	42	statements	statement	NOUN
fueconorg-2767	18	43	.	.	PUNCT
fueconorg-2767	19	1	recognizing	recognize	VERB
fueconorg-2767	19	2	the	the	DET
fueconorg-2767	19	3	separation	separation	NOUN
fueconorg-2767	19	4	of	of	ADP
fueconorg-2767	19	5	company	company	NOUN
fueconorg-2767	19	6	ownership	ownership	NOUN
fueconorg-2767	19	7	and	and	CCONJ
fueconorg-2767	19	8	management	management	NOUN
fueconorg-2767	19	9	,	,	PUNCT
fueconorg-2767	19	10	on	on	ADP
fueconorg-2767	19	11	the	the	DET
fueconorg-2767	19	12	one	one	NUM
fueconorg-2767	19	13	hand	hand	NOUN
fueconorg-2767	19	14	,	,	PUNCT
fueconorg-2767	19	15	and	and	CCONJ
fueconorg-2767	19	16	development	development	NOUN
fueconorg-2767	19	17	of	of	ADP
fueconorg-2767	19	18	financial	financial	ADJ
fueconorg-2767	19	19	markets	market	NOUN
fueconorg-2767	19	20	,	,	PUNCT
fueconorg-2767	19	21	on	on	ADP
fueconorg-2767	19	22	the	the	DET
fueconorg-2767	19	23	other	other	ADJ
fueconorg-2767	19	24	hand	hand	NOUN
fueconorg-2767	19	25	,	,	PUNCT
fueconorg-2767	19	26	motivated	motivate	VERB
fueconorg-2767	19	27	some	some	DET
fueconorg-2767	19	28	managers	manager	NOUN
fueconorg-2767	19	29	to	to	PART
fueconorg-2767	19	30	use	use	VERB
fueconorg-2767	19	31	financial	financial	ADJ
fueconorg-2767	19	32	statements	statement	NOUN
fueconorg-2767	19	33	to	to	PART
fueconorg-2767	19	34	obtain	obtain	VERB
fueconorg-2767	19	35	significant	significant	ADJ
fueconorg-2767	19	36	benefits	benefit	NOUN
fueconorg-2767	19	37	for	for	ADP
fueconorg-2767	19	38	the	the	DET
fueconorg-2767	19	39	company	company	NOUN
fueconorg-2767	19	40	and	and	CCONJ
fueconorg-2767	19	41	for	for	ADP
fueconorg-2767	19	42	themselves	themselves	PRON
fueconorg-2767	19	43	.	.	PUNCT
fueconorg-2767	20	1	“	"	PUNCT
fueconorg-2767	20	2	creative	creative	ADJ
fueconorg-2767	20	3	financial	financial	ADJ
fueconorg-2767	20	4	reporting	reporting	NOUN
fueconorg-2767	20	5	involves	involve	VERB
fueconorg-2767	20	6	intentional	intentional	ADJ
fueconorg-2767	20	7	,	,	PUNCT
fueconorg-2767	20	8	premeditated	premeditated	ADJ
fueconorg-2767	20	9	manipulation	manipulation	NOUN
fueconorg-2767	20	10	of	of	ADP
fueconorg-2767	20	11	information	information	NOUN
fueconorg-2767	20	12	in	in	ADP
fueconorg-2767	20	13	financial	financial	ADJ
fueconorg-2767	20	14	statements	statement	NOUN
fueconorg-2767	20	15	in	in	ADP
fueconorg-2767	20	16	order	order	NOUN
fueconorg-2767	20	17	to	to	PART
fueconorg-2767	20	18	create	create	VERB
fueconorg-2767	20	19	misperceptions	misperception	NOUN
fueconorg-2767	20	20	about	about	ADP
fueconorg-2767	20	21	the	the	DET
fueconorg-2767	20	22	company	company	NOUN
fueconorg-2767	20	23	’s	’s	PART
fueconorg-2767	20	24	financial	financial	ADJ
fueconorg-2767	20	25	position	position	NOUN
fueconorg-2767	20	26	and	and	CCONJ
fueconorg-2767	20	27	performance	performance	NOUN
fueconorg-2767	20	28	,	,	PUNCT
fueconorg-2767	20	29	and	and	CCONJ
fueconorg-2767	20	30	deceive	deceive	VERB
fueconorg-2767	20	31	certain	certain	ADJ
fueconorg-2767	20	32	stakeholders	stakeholder	NOUN
fueconorg-2767	20	33	,	,	PUNCT
fueconorg-2767	20	34	particularly	particularly	ADV
fueconorg-2767	20	35	investors	investor	NOUN
fueconorg-2767	20	36	”	"	PUNCT
fueconorg-2767	20	37	(	(	PUNCT
fueconorg-2767	20	38	malinić	malinić	NOUN
fueconorg-2767	20	39	,	,	PUNCT
fueconorg-2767	20	40	2009a	2009a	NUM
fueconorg-2767	20	41	,	,	PUNCT
fueconorg-2767	20	42	140	140	NUM
fueconorg-2767	20	43	)	)	PUNCT
fueconorg-2767	20	44	.	.	PUNCT
fueconorg-2767	21	1	creative	creative	ADJ
fueconorg-2767	21	2	accounting	accounting	NOUN
fueconorg-2767	21	3	practices	practice	NOUN
fueconorg-2767	21	4	in	in	ADP
fueconorg-2767	21	5	financial	financial	ADJ
fueconorg-2767	21	6	reporting	reporting	NOUN
fueconorg-2767	21	7	are	be	AUX
fueconorg-2767	21	8	seen	see	VERB
fueconorg-2767	21	9	as	as	ADP
fueconorg-2767	21	10	“	"	PUNCT
fueconorg-2767	21	11	the	the	DET
fueconorg-2767	21	12	art	art	NOUN
fueconorg-2767	21	13	of	of	ADP
fueconorg-2767	21	14	faking	fake	VERB
fueconorg-2767	21	15	the	the	DET
fueconorg-2767	21	16	balance	balance	NOUN
fueconorg-2767	21	17	sheet	sheet	NOUN
fueconorg-2767	21	18	”	"	PUNCT
fueconorg-2767	21	19	(	(	PUNCT
fueconorg-2767	21	20	bertolus	bertolus	NOUN
fueconorg-2767	21	21	)	)	PUNCT
fueconorg-2767	21	22	,	,	PUNCT
fueconorg-2767	21	23	“	"	PUNCT
fueconorg-2767	21	24	the	the	DET
fueconorg-2767	21	25	art	art	NOUN
fueconorg-2767	21	26	of	of	ADP
fueconorg-2767	21	27	calculating	calculate	VERB
fueconorg-2767	21	28	the	the	DET
fueconorg-2767	21	29	balance	balance	NOUN
fueconorg-2767	21	30	sheet	sheet	NOUN
fueconorg-2767	21	31	”	"	PUNCT
fueconorg-2767	21	32	(	(	PUNCT
fueconorg-2767	21	33	lignon	lignon	NOUN
fueconorg-2767	21	34	)	)	PUNCT
fueconorg-2767	21	35	,	,	PUNCT
fueconorg-2767	21	36	“	"	PUNCT
fueconorg-2767	21	37	the	the	DET
fueconorg-2767	21	38	art	art	NOUN
fueconorg-2767	21	39	of	of	ADP
fueconorg-2767	21	40	presenting	present	VERB
fueconorg-2767	21	41	the	the	DET
fueconorg-2767	21	42	balance	balance	NOUN
fueconorg-2767	21	43	sheet	sheet	NOUN
fueconorg-2767	21	44	”	"	PUNCT
fueconorg-2767	21	45	(	(	PUNCT
fueconorg-2767	21	46	gounin	gounin	NOUN
fueconorg-2767	21	47	)	)	PUNCT
fueconorg-2767	21	48	,	,	PUNCT
fueconorg-2767	21	49	and	and	CCONJ
fueconorg-2767	21	50	,	,	PUNCT
fueconorg-2767	21	51	finally	finally	ADV
fueconorg-2767	21	52	,	,	PUNCT
fueconorg-2767	21	53	“	"	PUNCT
fueconorg-2767	21	54	the	the	DET
fueconorg-2767	21	55	art	art	NOUN
fueconorg-2767	21	56	of	of	ADP
fueconorg-2767	21	57	saving	save	VERB
fueconorg-2767	21	58	money	money	NOUN
fueconorg-2767	21	59	”	"	PUNCT
fueconorg-2767	21	60	(	(	PUNCT
fueconorg-2767	21	61	ledouble	ledouble	NOUN
fueconorg-2767	21	62	)	)	PUNCT
fueconorg-2767	21	63	(	(	PUNCT
fueconorg-2767	21	64	tassadaq	tassadaq	PROPN
fueconorg-2767	21	65	&	&	CCONJ
fueconorg-2767	21	66	malik	malik	PROPN
fueconorg-2767	21	67	,	,	PUNCT
fueconorg-2767	21	68	2015	2015	NUM
fueconorg-2767	21	69	,	,	PUNCT
fueconorg-2767	21	70	544	544	NUM
fueconorg-2767	21	71	)	)	PUNCT
fueconorg-2767	21	72	.	.	PUNCT
fueconorg-2767	22	1	“	"	PUNCT
fueconorg-2767	22	2	the	the	DET
fueconorg-2767	22	3	complexity	complexity	NOUN
fueconorg-2767	22	4	of	of	ADP
fueconorg-2767	22	5	business	business	NOUN
fueconorg-2767	22	6	and	and	CCONJ
fueconorg-2767	22	7	financial	financial	ADJ
fueconorg-2767	22	8	life	life	NOUN
fueconorg-2767	22	9	of	of	ADP
fueconorg-2767	22	10	the	the	DET
fueconorg-2767	22	11	company	company	NOUN
fueconorg-2767	22	12	,	,	PUNCT
fueconorg-2767	22	13	inability	inability	NOUN
fueconorg-2767	22	14	to	to	PART
fueconorg-2767	22	15	develop	develop	VERB
fueconorg-2767	22	16	perfect	perfect	ADJ
fueconorg-2767	22	17	accounting	accounting	NOUN
fueconorg-2767	22	18	rules	rule	NOUN
fueconorg-2767	22	19	for	for	ADP
fueconorg-2767	22	20	each	each	DET
fueconorg-2767	22	21	specific	specific	ADJ
fueconorg-2767	22	22	situation	situation	NOUN
fueconorg-2767	22	23	,	,	PUNCT
fueconorg-2767	22	24	and	and	CCONJ
fueconorg-2767	22	25	existence	existence	NOUN
fueconorg-2767	22	26	of	of	ADP
fueconorg-2767	22	27	accounting	accounting	NOUN
fueconorg-2767	22	28	options	option	NOUN
fueconorg-2767	22	29	in	in	ADP
fueconorg-2767	22	30	order	order	NOUN
fueconorg-2767	22	31	to	to	PART
fueconorg-2767	22	32	elegantly	elegantly	ADV
fueconorg-2767	22	33	solve	solve	VERB
fueconorg-2767	22	34	reporting	reporting	NOUN
fueconorg-2767	22	35	problems	problem	NOUN
fueconorg-2767	22	36	at	at	ADP
fueconorg-2767	22	37	the	the	DET
fueconorg-2767	22	38	same	same	ADJ
fueconorg-2767	22	39	time	time	NOUN
fueconorg-2767	22	40	open	open	VERB
fueconorg-2767	22	41	up	up	ADP
fueconorg-2767	22	42	significant	significant	ADJ
fueconorg-2767	22	43	maneuver	maneuver	NOUN
fueconorg-2767	22	44	room	room	NOUN
fueconorg-2767	22	45	for	for	ADP
fueconorg-2767	22	46	the	the	DET
fueconorg-2767	22	47	creation	creation	NOUN
fueconorg-2767	22	48	of	of	ADP
fueconorg-2767	22	49	financial	financial	ADJ
fueconorg-2767	22	50	statements	statement	NOUN
fueconorg-2767	22	51	that	that	PRON
fueconorg-2767	22	52	may	may	AUX
fueconorg-2767	22	53	significantly	significantly	ADV
fueconorg-2767	22	54	deviate	deviate	VERB
fueconorg-2767	22	55	from	from	ADP
fueconorg-2767	22	56	economic	economic	ADJ
fueconorg-2767	22	57	reality	reality	NOUN
fueconorg-2767	22	58	”	"	PUNCT
fueconorg-2767	22	59	(	(	PUNCT
fueconorg-2767	22	60	malinić	malinić	NOUN
fueconorg-2767	22	61	,	,	PUNCT
fueconorg-2767	22	62	2009b	2009b	NOUN
fueconorg-2767	22	63	,	,	PUNCT
fueconorg-2767	22	64	138	138	NUM
fueconorg-2767	22	65	)	)	PUNCT
fueconorg-2767	22	66	.	.	PUNCT
fueconorg-2767	23	1	each	each	DET
fueconorg-2767	23	2	financial	financial	ADJ
fueconorg-2767	23	3	accounting	accounting	NOUN
fueconorg-2767	23	4	activity	activity	NOUN
fueconorg-2767	23	5	,	,	PUNCT
fueconorg-2767	23	6	taken	take	VERB
fueconorg-2767	23	7	to	to	PART
fueconorg-2767	23	8	create	create	VERB
fueconorg-2767	23	9	an	an	DET
fueconorg-2767	23	10	image	image	NOUN
fueconorg-2767	23	11	that	that	PRON
fueconorg-2767	23	12	is	be	AUX
fueconorg-2767	23	13	different	different	ADJ
fueconorg-2767	23	14	from	from	ADP
fueconorg-2767	23	15	the	the	DET
fueconorg-2767	23	16	real	real	ADJ
fueconorg-2767	23	17	situation	situation	NOUN
fueconorg-2767	23	18	,	,	PUNCT
fueconorg-2767	23	19	can	can	AUX
fueconorg-2767	23	20	be	be	AUX
fueconorg-2767	23	21	classified	classify	VERB
fueconorg-2767	23	22	as	as	ADP
fueconorg-2767	23	23	creative	creative	ADJ
fueconorg-2767	23	24	accounting	accounting	NOUN
fueconorg-2767	23	25	.	.	PUNCT
fueconorg-2767	24	1	there	there	PRON
fueconorg-2767	24	2	are	be	VERB
fueconorg-2767	24	3	no	no	DET
fueconorg-2767	24	4	clearly	clearly	ADV
fueconorg-2767	24	5	defined	define	VERB
fueconorg-2767	24	6	boundaries	boundary	NOUN
fueconorg-2767	24	7	of	of	ADP
fueconorg-2767	24	8	permissible	permissible	ADJ
fueconorg-2767	24	9	and	and	CCONJ
fueconorg-2767	24	10	impermissible	impermissible	ADJ
fueconorg-2767	24	11	activities	activity	NOUN
fueconorg-2767	24	12	and	and	CCONJ
fueconorg-2767	24	13	it	it	PRON
fueconorg-2767	24	14	is	be	AUX
fueconorg-2767	24	15	not	not	PART
fueconorg-2767	24	16	defined	define	VERB
fueconorg-2767	24	17	which	which	DET
fueconorg-2767	24	18	creative	creative	ADJ
fueconorg-2767	24	19	accounting	accounting	NOUN
fueconorg-2767	24	20	act	act	NOUN
fueconorg-2767	24	21	made	make	VERB
fueconorg-2767	24	22	by	by	ADP
fueconorg-2767	24	23	accountants	accountant	NOUN
fueconorg-2767	24	24	exceeds	exceed	VERB
fueconorg-2767	24	25	flexibility	flexibility	NOUN
fueconorg-2767	24	26	of	of	ADP
fueconorg-2767	24	27	accounting	accounting	NOUN
fueconorg-2767	24	28	regulations	regulation	NOUN
fueconorg-2767	24	29	and	and	CCONJ
fueconorg-2767	24	30	turns	turn	VERB
fueconorg-2767	24	31	into	into	ADP
fueconorg-2767	24	32	crime	crime	NOUN
fueconorg-2767	24	33	(	(	PUNCT
fueconorg-2767	24	34	đukić	đukić	PROPN
fueconorg-2767	24	35	&	&	CCONJ
fueconorg-2767	24	36	pavlović	pavlović	PROPN
fueconorg-2767	24	37	,	,	PUNCT
fueconorg-2767	24	38	2014	2014	NUM
fueconorg-2767	24	39	,	,	PUNCT
fueconorg-2767	24	40	226	226	NUM
fueconorg-2767	24	41	)	)	PUNCT
fueconorg-2767	24	42	.	.	PUNCT
fueconorg-2767	25	1	application	application	NOUN
fueconorg-2767	25	2	of	of	ADP
fueconorg-2767	25	3	accounting	accounting	NOUN
fueconorg-2767	25	4	rules	rule	NOUN
fueconorg-2767	25	5	in	in	ADP
fueconorg-2767	25	6	a	a	DET
fueconorg-2767	25	7	way	way	NOUN
fueconorg-2767	25	8	that	that	PRON
fueconorg-2767	25	9	is	be	AUX
fueconorg-2767	25	10	contrary	contrary	ADJ
fueconorg-2767	25	11	to	to	ADP
fueconorg-2767	25	12	their	their	PRON
fueconorg-2767	25	13	spirit	spirit	NOUN
fueconorg-2767	25	14	,	,	PUNCT
fueconorg-2767	25	15	or	or	CCONJ
fueconorg-2767	25	16	refusal	refusal	NOUN
fueconorg-2767	25	17	to	to	PART
fueconorg-2767	25	18	apply	apply	VERB
fueconorg-2767	25	19	them	they	PRON
fueconorg-2767	25	20	represents	represent	VERB
fueconorg-2767	25	21	the	the	DET
fueconorg-2767	25	22	creative	creative	ADJ
fueconorg-2767	25	23	accounting	accounting	NOUN
fueconorg-2767	25	24	decision	decision	NOUN
fueconorg-2767	25	25	that	that	PRON
fueconorg-2767	25	26	separates	separate	VERB
fueconorg-2767	25	27	it	it	PRON
fueconorg-2767	25	28	from	from	ADP
fueconorg-2767	25	29	the	the	DET
fueconorg-2767	25	30	financial	financial	ADJ
fueconorg-2767	25	31	reporting	reporting	NOUN
fueconorg-2767	25	32	policy	policy	NOUN
fueconorg-2767	25	33	.	.	PUNCT
fueconorg-2767	26	1	even	even	ADV
fueconorg-2767	26	2	though	though	SCONJ
fueconorg-2767	26	3	its	its	PRON
fueconorg-2767	26	4	targets	target	NOUN
fueconorg-2767	26	5	are	be	AUX
fueconorg-2767	26	6	close	close	ADJ
fueconorg-2767	26	7	to	to	ADP
fueconorg-2767	26	8	creative	creative	ADJ
fueconorg-2767	26	9	accounting	accounting	NOUN
fueconorg-2767	26	10	ones	one	NOUN
fueconorg-2767	26	11	,	,	PUNCT
fueconorg-2767	26	12	financial	financial	ADJ
fueconorg-2767	26	13	reporting	reporting	NOUN
fueconorg-2767	26	14	realizes	realize	VERB
fueconorg-2767	26	15	them	they	PRON
fueconorg-2767	26	16	only	only	ADV
fueconorg-2767	26	17	by	by	ADP
fueconorg-2767	26	18	using	use	VERB
fueconorg-2767	26	19	the	the	DET
fueconorg-2767	26	20	space	space	NOUN
fueconorg-2767	26	21	provided	provide	VERB
fueconorg-2767	26	22	by	by	ADP
fueconorg-2767	26	23	standards	standard	NOUN
fueconorg-2767	26	24	offered	offer	VERB
fueconorg-2767	26	25	(	(	PUNCT
fueconorg-2767	26	26	škarić	škarić	ADJ
fueconorg-2767	26	27	-	-	PUNCT
fueconorg-2767	26	28	jovanović	jovanović	NOUN
fueconorg-2767	26	29	,	,	PUNCT
fueconorg-2767	26	30	2007	2007	NUM
fueconorg-2767	26	31	,	,	PUNCT
fueconorg-2767	26	32	54	54	NUM
fueconorg-2767	26	33	)	)	PUNCT
fueconorg-2767	26	34	.	.	PUNCT
fueconorg-2767	27	1	“	"	PUNCT
fueconorg-2767	27	2	creative	creative	ADJ
fueconorg-2767	27	3	accounting	accounting	NOUN
fueconorg-2767	27	4	is	be	AUX
fueconorg-2767	27	5	neither	neither	CCONJ
fueconorg-2767	27	6	legal	legal	ADJ
fueconorg-2767	27	7	nor	nor	CCONJ
fueconorg-2767	27	8	illegal	illegal	ADJ
fueconorg-2767	27	9	,	,	PUNCT
fueconorg-2767	27	10	only	only	ADV
fueconorg-2767	27	11	the	the	DET
fueconorg-2767	27	12	maximum	maximum	ADJ
fueconorg-2767	27	13	use	use	NOUN
fueconorg-2767	27	14	of	of	ADP
fueconorg-2767	27	15	it	it	PRON
fueconorg-2767	27	16	pushes	push	VERB
fueconorg-2767	27	17	a	a	DET
fueconorg-2767	27	18	company	company	NOUN
fueconorg-2767	27	19	in	in	ADP
fueconorg-2767	27	20	scandals	scandal	NOUN
fueconorg-2767	27	21	”	"	PUNCT
fueconorg-2767	27	22	(	(	PUNCT
fueconorg-2767	27	23	tassadaq	tassadaq	PROPN
fueconorg-2767	27	24	&	&	CCONJ
fueconorg-2767	27	25	malik	malik	PROPN
fueconorg-2767	27	26	,	,	PUNCT
fueconorg-2767	27	27	2015	2015	NUM
fueconorg-2767	27	28	,	,	PUNCT
fueconorg-2767	27	29	550	550	NUM
fueconorg-2767	27	30	)	)	PUNCT
fueconorg-2767	27	31	.	.	PUNCT
fueconorg-2767	28	1	creative	creative	ADJ
fueconorg-2767	28	2	cash	cash	NOUN
fueconorg-2767	28	3	flow	flow	NOUN
fueconorg-2767	28	4	reporting	report	VERB
fueconorg-2767	28	5	165	165	NUM
fueconorg-2767	28	6	creative	creative	ADJ
fueconorg-2767	28	7	accounting	accounting	NOUN
fueconorg-2767	28	8	and	and	CCONJ
fueconorg-2767	28	9	its	its	PRON
fueconorg-2767	28	10	,	,	PUNCT
fueconorg-2767	28	11	unfortunately	unfortunately	ADV
fueconorg-2767	28	12	,	,	PUNCT
fueconorg-2767	28	13	widespread	widespread	ADJ
fueconorg-2767	28	14	use	use	NOUN
fueconorg-2767	28	15	in	in	ADP
fueconorg-2767	28	16	practice	practice	NOUN
fueconorg-2767	28	17	“	"	PUNCT
fueconorg-2767	28	18	does	do	AUX
fueconorg-2767	28	19	not	not	PART
fueconorg-2767	28	20	have	have	AUX
fueconorg-2767	28	21	any	any	DET
fueconorg-2767	28	22	positive	positive	ADJ
fueconorg-2767	28	23	connotation	connotation	NOUN
fueconorg-2767	28	24	”	"	PUNCT
fueconorg-2767	28	25	(	(	PUNCT
fueconorg-2767	28	26	malinić	malinić	NOUN
fueconorg-2767	28	27	,	,	PUNCT
fueconorg-2767	28	28	2009b	2009b	NOUN
fueconorg-2767	28	29	,	,	PUNCT
fueconorg-2767	28	30	138	138	NUM
fueconorg-2767	28	31	)	)	PUNCT
fueconorg-2767	28	32	.	.	PUNCT
fueconorg-2767	29	1	the	the	DET
fueconorg-2767	29	2	effects	effect	NOUN
fueconorg-2767	29	3	of	of	ADP
fueconorg-2767	29	4	creative	creative	ADJ
fueconorg-2767	29	5	accounting	accounting	NOUN
fueconorg-2767	29	6	negatively	negatively	ADV
fueconorg-2767	29	7	affect	affect	VERB
fueconorg-2767	29	8	investors	investor	NOUN
fueconorg-2767	29	9	and	and	CCONJ
fueconorg-2767	29	10	the	the	DET
fueconorg-2767	29	11	company	company	NOUN
fueconorg-2767	29	12	,	,	PUNCT
fueconorg-2767	29	13	accountants	accountant	NOUN
fueconorg-2767	29	14	,	,	PUNCT
fueconorg-2767	29	15	as	as	ADV
fueconorg-2767	29	16	well	well	ADV
fueconorg-2767	29	17	as	as	ADP
fueconorg-2767	29	18	the	the	DET
fueconorg-2767	29	19	national	national	ADJ
fueconorg-2767	29	20	economy	economy	NOUN
fueconorg-2767	29	21	,	,	PUNCT
fueconorg-2767	29	22	which	which	PRON
fueconorg-2767	29	23	suffers	suffer	VERB
fueconorg-2767	29	24	damages	damage	NOUN
fueconorg-2767	29	25	based	base	VERB
fueconorg-2767	29	26	on	on	ADP
fueconorg-2767	29	27	capital	capital	NOUN
fueconorg-2767	29	28	market	market	NOUN
fueconorg-2767	29	29	instability	instability	NOUN
fueconorg-2767	29	30	and	and	CCONJ
fueconorg-2767	29	31	the	the	DET
fueconorg-2767	29	32	financial	financial	ADJ
fueconorg-2767	29	33	system	system	NOUN
fueconorg-2767	29	34	as	as	ADP
fueconorg-2767	29	35	a	a	DET
fueconorg-2767	29	36	whole	whole	NOUN
fueconorg-2767	29	37	.	.	PUNCT
fueconorg-2767	30	1	“	"	PUNCT
fueconorg-2767	30	2	a	a	DET
fueconorg-2767	30	3	large	large	ADJ
fueconorg-2767	30	4	number	number	NOUN
fueconorg-2767	30	5	of	of	ADP
fueconorg-2767	30	6	stakeholders	stakeholder	NOUN
fueconorg-2767	30	7	,	,	PUNCT
fueconorg-2767	30	8	such	such	ADJ
fueconorg-2767	30	9	as	as	ADP
fueconorg-2767	30	10	investors	investor	NOUN
fueconorg-2767	30	11	,	,	PUNCT
fueconorg-2767	30	12	creditors	creditor	NOUN
fueconorg-2767	30	13	,	,	PUNCT
fueconorg-2767	30	14	regulators	regulator	NOUN
fueconorg-2767	30	15	,	,	PUNCT
fueconorg-2767	30	16	and	and	CCONJ
fueconorg-2767	30	17	labor	labor	NOUN
fueconorg-2767	30	18	,	,	PUNCT
fueconorg-2767	30	19	have	have	AUX
fueconorg-2767	30	20	learnt	learn	VERB
fueconorg-2767	30	21	lessons	lesson	NOUN
fueconorg-2767	30	22	from	from	ADP
fueconorg-2767	30	23	the	the	DET
fueconorg-2767	30	24	crisis	crisis	NOUN
fueconorg-2767	30	25	caused	cause	VERB
fueconorg-2767	30	26	by	by	ADP
fueconorg-2767	30	27	the	the	DET
fueconorg-2767	30	28	collapse	collapse	NOUN
fueconorg-2767	30	29	of	of	ADP
fueconorg-2767	30	30	“	"	PUNCT
fueconorg-2767	30	31	enron	enron	PROPN
fueconorg-2767	30	32	”	"	PUNCT
fueconorg-2767	30	33	and	and	CCONJ
fueconorg-2767	30	34	“	"	PUNCT
fueconorg-2767	30	35	worldcom	worldcom	PROPN
fueconorg-2767	30	36	”	"	PUNCT
fueconorg-2767	30	37	companies	company	NOUN
fueconorg-2767	30	38	in	in	ADP
fueconorg-2767	30	39	2002	2002	NUM
fueconorg-2767	30	40	”	"	PUNCT
fueconorg-2767	30	41	(	(	PUNCT
fueconorg-2767	30	42	gherai	gherai	X
fueconorg-2767	30	43	&	&	CCONJ
fueconorg-2767	30	44	balaciu	balaciu	PROPN
fueconorg-2767	30	45	,	,	PUNCT
fueconorg-2767	30	46	2011	2011	NUM
fueconorg-2767	30	47	)	)	PUNCT
fueconorg-2767	30	48	.	.	PUNCT
fueconorg-2767	31	1	creative	creative	ADJ
fueconorg-2767	31	2	financial	financial	ADJ
fueconorg-2767	31	3	reporting	reporting	NOUN
fueconorg-2767	31	4	seriously	seriously	ADV
fueconorg-2767	31	5	threatens	threaten	VERB
fueconorg-2767	31	6	the	the	DET
fueconorg-2767	31	7	use	use	NOUN
fueconorg-2767	31	8	value	value	NOUN
fueconorg-2767	31	9	of	of	ADP
fueconorg-2767	31	10	financial	financial	ADJ
fueconorg-2767	31	11	statements	statement	NOUN
fueconorg-2767	31	12	.	.	PUNCT
fueconorg-2767	32	1	it	it	PRON
fueconorg-2767	32	2	is	be	AUX
fueconorg-2767	32	3	self	self	NOUN
fueconorg-2767	32	4	-	-	PUNCT
fueconorg-2767	32	5	evident	evident	ADJ
fueconorg-2767	32	6	that	that	SCONJ
fueconorg-2767	32	7	direct	direct	ADJ
fueconorg-2767	32	8	use	use	NOUN
fueconorg-2767	32	9	of	of	ADP
fueconorg-2767	32	10	information	information	NOUN
fueconorg-2767	32	11	contained	contain	VERB
fueconorg-2767	32	12	in	in	ADP
fueconorg-2767	32	13	creatively	creatively	ADV
fueconorg-2767	32	14	prepared	prepare	VERB
fueconorg-2767	32	15	financial	financial	ADJ
fueconorg-2767	32	16	statements	statement	NOUN
fueconorg-2767	32	17	(	(	PUNCT
fueconorg-2767	32	18	for	for	ADP
fueconorg-2767	32	19	example	example	NOUN
fueconorg-2767	32	20	,	,	PUNCT
fueconorg-2767	32	21	on	on	ADP
fueconorg-2767	32	22	profit	profit	NOUN
fueconorg-2767	32	23	,	,	PUNCT
fueconorg-2767	32	24	value	value	NOUN
fueconorg-2767	32	25	of	of	ADP
fueconorg-2767	32	26	inventories	inventory	NOUN
fueconorg-2767	32	27	,	,	PUNCT
fueconorg-2767	32	28	receivables	receivables	NOUN
fueconorg-2767	32	29	,	,	PUNCT
fueconorg-2767	32	30	amount	amount	NOUN
fueconorg-2767	32	31	of	of	ADP
fueconorg-2767	32	32	liabilities	liability	NOUN
fueconorg-2767	32	33	,	,	PUNCT
fueconorg-2767	32	34	debt	debt	NOUN
fueconorg-2767	32	35	,	,	PUNCT
fueconorg-2767	32	36	etc	etc	X
fueconorg-2767	32	37	.	.	X
fueconorg-2767	32	38	)	)	PUNCT
fueconorg-2767	32	39	is	be	AUX
fueconorg-2767	32	40	very	very	ADV
fueconorg-2767	32	41	risky	risky	ADJ
fueconorg-2767	32	42	,	,	PUNCT
fueconorg-2767	32	43	especially	especially	ADV
fueconorg-2767	32	44	for	for	ADP
fueconorg-2767	32	45	external	external	ADJ
fueconorg-2767	32	46	stakeholders	stakeholder	NOUN
fueconorg-2767	32	47	(	(	PUNCT
fueconorg-2767	32	48	malinić	malinić	NOUN
fueconorg-2767	32	49	,	,	PUNCT
fueconorg-2767	32	50	2009a	2009a	NUM
fueconorg-2767	32	51	,	,	PUNCT
fueconorg-2767	32	52	156	156	NUM
fueconorg-2767	32	53	)	)	PUNCT
fueconorg-2767	32	54	.	.	PUNCT
fueconorg-2767	33	1	one	one	NUM
fueconorg-2767	33	2	of	of	ADP
fueconorg-2767	33	3	the	the	DET
fueconorg-2767	33	4	ways	way	NOUN
fueconorg-2767	33	5	to	to	PART
fueconorg-2767	33	6	overcome	overcome	VERB
fueconorg-2767	33	7	information	information	NOUN
fueconorg-2767	33	8	asymmetry	asymmetry	NOUN
fueconorg-2767	33	9	caused	cause	VERB
fueconorg-2767	33	10	by	by	ADP
fueconorg-2767	33	11	creative	creative	ADJ
fueconorg-2767	33	12	financial	financial	ADJ
fueconorg-2767	33	13	reporting	reporting	NOUN
fueconorg-2767	33	14	could	could	AUX
fueconorg-2767	33	15	be	be	AUX
fueconorg-2767	33	16	in	in	ADP
fueconorg-2767	33	17	broader	broad	ADJ
fueconorg-2767	33	18	and	and	CCONJ
fueconorg-2767	33	19	more	more	ADV
fueconorg-2767	33	20	reliable	reliable	ADJ
fueconorg-2767	33	21	disclosures	disclosure	NOUN
fueconorg-2767	33	22	.	.	PUNCT
fueconorg-2767	34	1	“	"	PUNCT
fueconorg-2767	34	2	disclosures	disclosure	NOUN
fueconorg-2767	34	3	regarding	regard	VERB
fueconorg-2767	34	4	significant	significant	ADJ
fueconorg-2767	34	5	events	event	NOUN
fueconorg-2767	34	6	that	that	PRON
fueconorg-2767	34	7	have	have	AUX
fueconorg-2767	34	8	affected	affect	VERB
fueconorg-2767	34	9	business	business	NOUN
fueconorg-2767	34	10	performance	performance	NOUN
fueconorg-2767	34	11	,	,	PUNCT
fueconorg-2767	34	12	...	...	PUNCT
fueconorg-2767	34	13	are	be	AUX
fueconorg-2767	34	14	essential	essential	ADJ
fueconorg-2767	34	15	for	for	ADP
fueconorg-2767	34	16	the	the	DET
fueconorg-2767	34	17	assessment	assessment	NOUN
fueconorg-2767	34	18	of	of	ADP
fueconorg-2767	34	19	management	management	NOUN
fueconorg-2767	34	20	’s	’s	PART
fueconorg-2767	34	21	tendencies	tendency	NOUN
fueconorg-2767	34	22	towards	towards	ADP
fueconorg-2767	34	23	disclosure	disclosure	NOUN
fueconorg-2767	34	24	of	of	ADP
fueconorg-2767	34	25	specific	specific	ADJ
fueconorg-2767	34	26	accounting	accounting	NOUN
fueconorg-2767	34	27	policies	policy	NOUN
fueconorg-2767	34	28	”	"	PUNCT
fueconorg-2767	34	29	(	(	PUNCT
fueconorg-2767	34	30	denčić	denčić	NOUN
fueconorg-2767	34	31	-	-	PUNCT
fueconorg-2767	34	32	mihajlov	mihajlov	PROPN
fueconorg-2767	34	33	&	&	CCONJ
fueconorg-2767	34	34	spasić	spasić	PROPN
fueconorg-2767	34	35	,	,	PUNCT
fueconorg-2767	34	36	2016	2016	NUM
fueconorg-2767	34	37	,	,	PUNCT
fueconorg-2767	34	38	29	29	NUM
fueconorg-2767	34	39	)	)	PUNCT
fueconorg-2767	34	40	.	.	PUNCT
fueconorg-2767	35	1	in	in	ADP
fueconorg-2767	35	2	the	the	DET
fueconorg-2767	35	3	case	case	NOUN
fueconorg-2767	35	4	of	of	ADP
fueconorg-2767	35	5	transition	transition	NOUN
fueconorg-2767	35	6	economies	economy	NOUN
fueconorg-2767	35	7	mandatory	mandatory	ADJ
fueconorg-2767	35	8	disclosures	disclosure	NOUN
fueconorg-2767	35	9	are	be	AUX
fueconorg-2767	35	10	often	often	ADV
fueconorg-2767	35	11	not	not	PART
fueconorg-2767	35	12	able	able	ADJ
fueconorg-2767	35	13	to	to	PART
fueconorg-2767	35	14	prevent	prevent	VERB
fueconorg-2767	35	15	harmful	harmful	ADJ
fueconorg-2767	35	16	creative	creative	ADJ
fueconorg-2767	35	17	accounting	accounting	NOUN
fueconorg-2767	35	18	.	.	PUNCT
fueconorg-2767	36	1	for	for	ADP
fueconorg-2767	36	2	example	example	NOUN
fueconorg-2767	36	3	,	,	PUNCT
fueconorg-2767	36	4	“	"	PUNCT
fueconorg-2767	36	5	low	low	ADJ
fueconorg-2767	36	6	level	level	NOUN
fueconorg-2767	36	7	of	of	ADP
fueconorg-2767	36	8	disclosure	disclosure	NOUN
fueconorg-2767	36	9	quality	quality	NOUN
fueconorg-2767	36	10	of	of	ADP
fueconorg-2767	36	11	serbian	serbian	ADJ
fueconorg-2767	36	12	companies	company	NOUN
fueconorg-2767	36	13	could	could	AUX
fueconorg-2767	36	14	be	be	AUX
fueconorg-2767	36	15	attributed	attribute	VERB
fueconorg-2767	36	16	to	to	ADP
fueconorg-2767	36	17	ineffectiveness	ineffectiveness	NOUN
fueconorg-2767	36	18	in	in	ADP
fueconorg-2767	36	19	the	the	DET
fueconorg-2767	36	20	functions	function	NOUN
fueconorg-2767	36	21	of	of	ADP
fueconorg-2767	36	22	internal	internal	ADJ
fueconorg-2767	36	23	and	and	CCONJ
fueconorg-2767	36	24	external	external	ADJ
fueconorg-2767	36	25	auditors	auditor	NOUN
fueconorg-2767	36	26	and	and	CCONJ
fueconorg-2767	36	27	poor	poor	ADJ
fueconorg-2767	36	28	corporate	corporate	ADJ
fueconorg-2767	36	29	governance	governance	NOUN
fueconorg-2767	36	30	”	"	PUNCT
fueconorg-2767	36	31	(	(	PUNCT
fueconorg-2767	36	32	spasić	spasić	PROPN
fueconorg-2767	36	33	&	&	CCONJ
fueconorg-2767	36	34	denčić	denčić	PROPN
fueconorg-2767	36	35	-	-	PUNCT
fueconorg-2767	36	36	mihajlov	mihajlov	PROPN
fueconorg-2767	36	37	,	,	PUNCT
fueconorg-2767	36	38	2014	2014	NUM
fueconorg-2767	36	39	,	,	PUNCT
fueconorg-2767	36	40	104	104	NUM
fueconorg-2767	36	41	)	)	PUNCT
fueconorg-2767	36	42	.	.	PUNCT
fueconorg-2767	37	1	in	in	ADP
fueconorg-2767	37	2	that	that	DET
fueconorg-2767	37	3	sense	sense	NOUN
fueconorg-2767	37	4	,	,	PUNCT
fueconorg-2767	37	5	users	user	NOUN
fueconorg-2767	37	6	of	of	ADP
fueconorg-2767	37	7	financial	financial	ADJ
fueconorg-2767	37	8	statements	statement	NOUN
fueconorg-2767	37	9	should	should	AUX
fueconorg-2767	37	10	pay	pay	VERB
fueconorg-2767	37	11	special	special	ADJ
fueconorg-2767	37	12	attention	attention	NOUN
fueconorg-2767	37	13	to	to	ADP
fueconorg-2767	37	14	creative	creative	ADJ
fueconorg-2767	37	15	reporting	reporting	NOUN
fueconorg-2767	37	16	issues	issue	NOUN
fueconorg-2767	37	17	.	.	PUNCT
fueconorg-2767	38	1	“	"	PUNCT
fueconorg-2767	38	2	using	use	VERB
fueconorg-2767	38	3	creative	creative	ADJ
fueconorg-2767	38	4	accounting	accounting	NOUN
fueconorg-2767	38	5	always	always	ADV
fueconorg-2767	38	6	means	mean	VERB
fueconorg-2767	38	7	giving	give	VERB
fueconorg-2767	38	8	priority	priority	NOUN
fueconorg-2767	38	9	to	to	ADP
fueconorg-2767	38	10	short	short	ADJ
fueconorg-2767	38	11	-	-	PUNCT
fueconorg-2767	38	12	term	term	NOUN
fueconorg-2767	38	13	objectives	objective	NOUN
fueconorg-2767	38	14	of	of	ADP
fueconorg-2767	38	15	management	management	NOUN
fueconorg-2767	38	16	in	in	ADP
fueconorg-2767	38	17	relation	relation	NOUN
fueconorg-2767	38	18	to	to	ADP
fueconorg-2767	38	19	long	long	ADJ
fueconorg-2767	38	20	-	-	PUNCT
fueconorg-2767	38	21	term	term	NOUN
fueconorg-2767	38	22	goals	goal	NOUN
fueconorg-2767	38	23	of	of	ADP
fueconorg-2767	38	24	the	the	DET
fueconorg-2767	38	25	company	company	NOUN
fueconorg-2767	38	26	”	"	PUNCT
fueconorg-2767	38	27	(	(	PUNCT
fueconorg-2767	38	28	škarić	škarić	ADJ
fueconorg-2767	38	29	-	-	PUNCT
fueconorg-2767	38	30	jovanović	jovanović	NOUN
fueconorg-2767	38	31	,	,	PUNCT
fueconorg-2767	38	32	2007	2007	NUM
fueconorg-2767	38	33	,	,	PUNCT
fueconorg-2767	38	34	69	69	NUM
fueconorg-2767	38	35	)	)	PUNCT
fueconorg-2767	38	36	.	.	PUNCT
fueconorg-2767	39	1	in	in	ADP
fueconorg-2767	39	2	today	today	NOUN
fueconorg-2767	39	3	’s	’s	PART
fueconorg-2767	39	4	dynamic	dynamic	ADJ
fueconorg-2767	39	5	business	business	NOUN
fueconorg-2767	39	6	conditions	condition	NOUN
fueconorg-2767	39	7	,	,	PUNCT
fueconorg-2767	39	8	ethical	ethical	ADJ
fueconorg-2767	39	9	behavior	behavior	NOUN
fueconorg-2767	39	10	of	of	ADP
fueconorg-2767	39	11	accountants	accountant	NOUN
fueconorg-2767	39	12	is	be	AUX
fueconorg-2767	39	13	a	a	DET
fueconorg-2767	39	14	way	way	NOUN
fueconorg-2767	39	15	to	to	PART
fueconorg-2767	39	16	save	save	VERB
fueconorg-2767	39	17	the	the	DET
fueconorg-2767	39	18	company	company	NOUN
fueconorg-2767	39	19	from	from	ADP
fueconorg-2767	39	20	scandal	scandal	NOUN
fueconorg-2767	39	21	and	and	CCONJ
fueconorg-2767	39	22	fraud	fraud	NOUN
fueconorg-2767	39	23	.	.	PUNCT
fueconorg-2767	40	1	“	"	PUNCT
fueconorg-2767	40	2	it	it	PRON
fueconorg-2767	40	3	is	be	AUX
fueconorg-2767	40	4	clear	clear	ADJ
fueconorg-2767	40	5	that	that	SCONJ
fueconorg-2767	40	6	even	even	ADV
fueconorg-2767	40	7	the	the	DET
fueconorg-2767	40	8	best	well	ADV
fueconorg-2767	40	9	designed	design	VERB
fueconorg-2767	40	10	programs	program	NOUN
fueconorg-2767	40	11	and	and	CCONJ
fueconorg-2767	40	12	mechanisms	mechanism	NOUN
fueconorg-2767	40	13	can	can	AUX
fueconorg-2767	40	14	not	not	PART
fueconorg-2767	40	15	provide	provide	VERB
fueconorg-2767	40	16	a	a	DET
fueconorg-2767	40	17	guarantee	guarantee	NOUN
fueconorg-2767	40	18	that	that	SCONJ
fueconorg-2767	40	19	abuse	abuse	NOUN
fueconorg-2767	40	20	will	will	AUX
fueconorg-2767	40	21	not	not	PART
fueconorg-2767	40	22	occur	occur	VERB
fueconorg-2767	40	23	,	,	PUNCT
fueconorg-2767	40	24	so	so	ADV
fueconorg-2767	40	25	internal	internal	ADJ
fueconorg-2767	40	26	audit	audit	NOUN
fueconorg-2767	40	27	is	be	AUX
fueconorg-2767	40	28	a	a	DET
fueconorg-2767	40	29	function	function	NOUN
fueconorg-2767	40	30	of	of	ADP
fueconorg-2767	40	31	which	which	PRON
fueconorg-2767	40	32	much	much	ADV
fueconorg-2767	40	33	is	be	AUX
fueconorg-2767	40	34	expected	expect	VERB
fueconorg-2767	40	35	on	on	ADP
fueconorg-2767	40	36	this	this	DET
fueconorg-2767	40	37	issue	issue	NOUN
fueconorg-2767	40	38	”	"	PUNCT
fueconorg-2767	40	39	(	(	PUNCT
fueconorg-2767	40	40	đorđević	đorđević	NOUN
fueconorg-2767	40	41	&	&	CCONJ
fueconorg-2767	40	42	đukić	đukić	PROPN
fueconorg-2767	40	43	,	,	PUNCT
fueconorg-2767	40	44	2015	2015	NUM
fueconorg-2767	40	45	,	,	PUNCT
fueconorg-2767	40	46	307	307	NUM
fueconorg-2767	40	47	)	)	PUNCT
fueconorg-2767	40	48	.	.	PUNCT
fueconorg-2767	41	1	however	however	ADV
fueconorg-2767	41	2	,	,	PUNCT
fueconorg-2767	41	3	internal	internal	ADJ
fueconorg-2767	41	4	audit	audit	NOUN
fueconorg-2767	41	5	is	be	AUX
fueconorg-2767	41	6	not	not	PART
fueconorg-2767	41	7	the	the	DET
fueconorg-2767	41	8	only	only	ADJ
fueconorg-2767	41	9	mechanism	mechanism	NOUN
fueconorg-2767	41	10	that	that	PRON
fueconorg-2767	41	11	can	can	AUX
fueconorg-2767	41	12	be	be	AUX
fueconorg-2767	41	13	used	use	VERB
fueconorg-2767	41	14	for	for	ADP
fueconorg-2767	41	15	this	this	DET
fueconorg-2767	41	16	purpose	purpose	NOUN
fueconorg-2767	41	17	.	.	PUNCT
fueconorg-2767	42	1	internal	internal	ADJ
fueconorg-2767	42	2	control	control	NOUN
fueconorg-2767	42	3	and	and	CCONJ
fueconorg-2767	42	4	external	external	ADJ
fueconorg-2767	42	5	audit	audit	NOUN
fueconorg-2767	42	6	should	should	AUX
fueconorg-2767	42	7	also	also	ADV
fueconorg-2767	42	8	have	have	VERB
fueconorg-2767	42	9	significant	significant	ADJ
fueconorg-2767	42	10	roles	role	NOUN
fueconorg-2767	42	11	in	in	ADP
fueconorg-2767	42	12	this	this	DET
fueconorg-2767	42	13	process	process	NOUN
fueconorg-2767	42	14	.	.	PUNCT
fueconorg-2767	43	1	2	2	X
fueconorg-2767	43	2	.	.	X
fueconorg-2767	43	3	importance	importance	NOUN
fueconorg-2767	43	4	of	of	ADP
fueconorg-2767	43	5	cash	cash	NOUN
fueconorg-2767	43	6	flow	flow	NOUN
fueconorg-2767	43	7	statements	statement	NOUN
fueconorg-2767	43	8	in	in	ADP
fueconorg-2767	43	9	financial	financial	ADJ
fueconorg-2767	43	10	reporting	reporting	NOUN
fueconorg-2767	43	11	cash	cash	NOUN
fueconorg-2767	43	12	flow	flow	NOUN
fueconorg-2767	43	13	statement	statement	NOUN
fueconorg-2767	43	14	is	be	AUX
fueconorg-2767	43	15	a	a	DET
fueconorg-2767	43	16	financial	financial	ADJ
fueconorg-2767	43	17	report	report	NOUN
fueconorg-2767	43	18	,	,	PUNCT
fueconorg-2767	43	19	whose	whose	DET
fueconorg-2767	43	20	task	task	NOUN
fueconorg-2767	43	21	is	be	AUX
fueconorg-2767	43	22	to	to	PART
fueconorg-2767	43	23	follow	follow	VERB
fueconorg-2767	43	24	the	the	DET
fueconorg-2767	43	25	money	money	NOUN
fueconorg-2767	43	26	that	that	PRON
fueconorg-2767	43	27	goes	go	VERB
fueconorg-2767	43	28	in	in	ADP
fueconorg-2767	43	29	and	and	CCONJ
fueconorg-2767	43	30	out	out	ADP
fueconorg-2767	43	31	of	of	ADP
fueconorg-2767	43	32	the	the	DET
fueconorg-2767	43	33	company	company	NOUN
fueconorg-2767	43	34	.	.	PUNCT
fueconorg-2767	44	1	if	if	SCONJ
fueconorg-2767	44	2	information	information	NOUN
fueconorg-2767	44	3	in	in	ADP
fueconorg-2767	44	4	this	this	DET
fueconorg-2767	44	5	report	report	NOUN
fueconorg-2767	44	6	connects	connect	VERB
fueconorg-2767	44	7	adequately	adequately	ADV
fueconorg-2767	44	8	with	with	ADP
fueconorg-2767	44	9	information	information	NOUN
fueconorg-2767	44	10	from	from	ADP
fueconorg-2767	44	11	other	other	ADJ
fueconorg-2767	44	12	financial	financial	ADJ
fueconorg-2767	44	13	statements	statement	NOUN
fueconorg-2767	44	14	,	,	PUNCT
fueconorg-2767	44	15	it	it	PRON
fueconorg-2767	44	16	will	will	AUX
fueconorg-2767	44	17	provide	provide	VERB
fueconorg-2767	44	18	management	management	NOUN
fueconorg-2767	44	19	,	,	PUNCT
fueconorg-2767	44	20	as	as	ADP
fueconorg-2767	44	21	internal	internal	ADJ
fueconorg-2767	44	22	users	user	NOUN
fueconorg-2767	44	23	,	,	PUNCT
fueconorg-2767	44	24	as	as	ADV
fueconorg-2767	44	25	well	well	ADV
fueconorg-2767	44	26	as	as	ADP
fueconorg-2767	44	27	external	external	ADJ
fueconorg-2767	44	28	users	user	NOUN
fueconorg-2767	44	29	,	,	PUNCT
fueconorg-2767	44	30	complete	complete	ADJ
fueconorg-2767	44	31	insight	insight	NOUN
fueconorg-2767	44	32	into	into	ADP
fueconorg-2767	44	33	company	company	NOUN
fueconorg-2767	44	34	’s	’s	PART
fueconorg-2767	44	35	liquidity	liquidity	NOUN
fueconorg-2767	44	36	and	and	CCONJ
fueconorg-2767	44	37	solvency	solvency	NOUN
fueconorg-2767	44	38	.	.	PUNCT
fueconorg-2767	45	1	management	management	NOUN
fueconorg-2767	45	2	uses	use	VERB
fueconorg-2767	45	3	this	this	DET
fueconorg-2767	45	4	information	information	NOUN
fueconorg-2767	45	5	when	when	SCONJ
fueconorg-2767	45	6	making	make	VERB
fueconorg-2767	45	7	series	series	NOUN
fueconorg-2767	45	8	of	of	ADP
fueconorg-2767	45	9	business	business	NOUN
fueconorg-2767	45	10	decisions	decision	NOUN
fueconorg-2767	45	11	and	and	CCONJ
fueconorg-2767	45	12	evaluating	evaluate	VERB
fueconorg-2767	45	13	performance	performance	NOUN
fueconorg-2767	45	14	in	in	ADP
fueconorg-2767	45	15	the	the	DET
fueconorg-2767	45	16	fields	field	NOUN
fueconorg-2767	45	17	of	of	ADP
fueconorg-2767	45	18	achieving	achieve	VERB
fueconorg-2767	45	19	objectives	objective	NOUN
fueconorg-2767	45	20	,	,	PUNCT
fueconorg-2767	45	21	liquidity	liquidity	NOUN
fueconorg-2767	45	22	,	,	PUNCT
fueconorg-2767	45	23	dividend	dividend	NOUN
fueconorg-2767	45	24	policy	policy	NOUN
fueconorg-2767	45	25	,	,	PUNCT
fueconorg-2767	45	26	then	then	ADV
fueconorg-2767	45	27	when	when	SCONJ
fueconorg-2767	45	28	reviewing	reviewing	NOUN
fueconorg-2767	45	29	results	result	NOUN
fueconorg-2767	45	30	of	of	ADP
fueconorg-2767	45	31	operating	operate	VERB
fueconorg-2767	45	32	,	,	PUNCT
fueconorg-2767	45	33	investing	investing	NOUN
fueconorg-2767	45	34	,	,	PUNCT
fueconorg-2767	45	35	and	and	CCONJ
fueconorg-2767	45	36	financing	financing	NOUN
fueconorg-2767	45	37	activities	activity	NOUN
fueconorg-2767	45	38	,	,	PUNCT
fueconorg-2767	45	39	and	and	CCONJ
fueconorg-2767	45	40	to	to	PART
fueconorg-2767	45	41	determine	determine	VERB
fueconorg-2767	45	42	contribution	contribution	NOUN
fueconorg-2767	45	43	of	of	ADP
fueconorg-2767	45	44	each	each	PRON
fueconorg-2767	45	45	of	of	ADP
fueconorg-2767	45	46	these	these	DET
fueconorg-2767	45	47	activities	activity	NOUN
fueconorg-2767	45	48	to	to	ADP
fueconorg-2767	45	49	business	business	NOUN
fueconorg-2767	45	50	performance	performance	NOUN
fueconorg-2767	45	51	.	.	PUNCT
fueconorg-2767	46	1	specifically	specifically	ADV
fueconorg-2767	46	2	,	,	PUNCT
fueconorg-2767	46	3	cash	cash	NOUN
fueconorg-2767	46	4	flow	flow	NOUN
fueconorg-2767	46	5	statement	statement	NOUN
fueconorg-2767	46	6	is	be	AUX
fueconorg-2767	46	7	an	an	DET
fueconorg-2767	46	8	instrument	instrument	NOUN
fueconorg-2767	46	9	that	that	PRON
fueconorg-2767	46	10	shows	show	VERB
fueconorg-2767	46	11	managers	manager	NOUN
fueconorg-2767	46	12	how	how	SCONJ
fueconorg-2767	46	13	changes	change	NOUN
fueconorg-2767	46	14	in	in	ADP
fueconorg-2767	46	15	the	the	DET
fueconorg-2767	46	16	balance	balance	NOUN
fueconorg-2767	46	17	sheet	sheet	NOUN
fueconorg-2767	46	18	and	and	CCONJ
fueconorg-2767	46	19	income	income	NOUN
fueconorg-2767	46	20	statement	statement	NOUN
fueconorg-2767	46	21	impact	impact	NOUN
fueconorg-2767	46	22	on	on	ADP
fueconorg-2767	46	23	cash	cash	NOUN
fueconorg-2767	46	24	.	.	PUNCT
fueconorg-2767	47	1	it	it	PRON
fueconorg-2767	47	2	also	also	ADV
fueconorg-2767	47	3	allows	allow	VERB
fueconorg-2767	47	4	management	management	NOUN
fueconorg-2767	47	5	,	,	PUNCT
fueconorg-2767	47	6	in	in	ADP
fueconorg-2767	47	7	the	the	DET
fueconorg-2767	47	8	definition	definition	NOUN
fueconorg-2767	47	9	of	of	ADP
fueconorg-2767	47	10	the	the	DET
fueconorg-2767	47	11	business	business	NOUN
fueconorg-2767	47	12	policy	policy	NOUN
fueconorg-2767	47	13	,	,	PUNCT
fueconorg-2767	47	14	to	to	PART
fueconorg-2767	47	15	recognize	recognize	VERB
fueconorg-2767	47	16	the	the	DET
fueconorg-2767	47	17	main	main	ADJ
fueconorg-2767	47	18	directions	direction	NOUN
fueconorg-2767	47	19	of	of	ADP
fueconorg-2767	47	20	its	its	PRON
fueconorg-2767	47	21	business	business	NOUN
fueconorg-2767	47	22	activities	activity	NOUN
fueconorg-2767	47	23	and	and	CCONJ
fueconorg-2767	47	24	thus	thus	ADV
fueconorg-2767	47	25	ensure	ensure	VERB
fueconorg-2767	47	26	maximum	maximum	ADJ
fueconorg-2767	47	27	business	business	NOUN
fueconorg-2767	47	28	success	success	NOUN
fueconorg-2767	47	29	.	.	PUNCT
fueconorg-2767	48	1	for	for	ADP
fueconorg-2767	48	2	external	external	ADJ
fueconorg-2767	48	3	users	user	NOUN
fueconorg-2767	48	4	,	,	PUNCT
fueconorg-2767	48	5	information	information	NOUN
fueconorg-2767	48	6	in	in	ADP
fueconorg-2767	48	7	cash	cash	NOUN
fueconorg-2767	48	8	flow	flow	NOUN
fueconorg-2767	48	9	statement	statement	NOUN
fueconorg-2767	48	10	is	be	AUX
fueconorg-2767	48	11	critical	critical	ADJ
fueconorg-2767	48	12	for	for	ADP
fueconorg-2767	48	13	analyzing	analyze	VERB
fueconorg-2767	48	14	companies	company	NOUN
fueconorg-2767	48	15	in	in	ADP
fueconorg-2767	48	16	terms	term	NOUN
fueconorg-2767	48	17	of	of	ADP
fueconorg-2767	48	18	evaluating	evaluate	VERB
fueconorg-2767	48	19	operating	operating	NOUN
fueconorg-2767	48	20	performance	performance	NOUN
fueconorg-2767	48	21	,	,	PUNCT
fueconorg-2767	48	22	liquidity	liquidity	NOUN
fueconorg-2767	48	23	,	,	PUNCT
fueconorg-2767	48	24	and	and	CCONJ
fueconorg-2767	48	25	solvency	solvency	NOUN
fueconorg-2767	48	26	of	of	ADP
fueconorg-2767	48	27	the	the	DET
fueconorg-2767	48	28	company	company	NOUN
fueconorg-2767	48	29	.	.	PUNCT
fueconorg-2767	49	1	166	166	NUM
fueconorg-2767	49	2	a.	a.	NOUN
fueconorg-2767	49	3	arsenijević	arsenijević	NOUN
fueconorg-2767	49	4	,	,	PUNCT
fueconorg-2767	49	5	t.	t.	PROPN
fueconorg-2767	49	6	đukić	đukić	PROPN
fueconorg-2767	49	7	investors	investor	NOUN
fueconorg-2767	49	8	,	,	PUNCT
fueconorg-2767	49	9	creditors	creditor	NOUN
fueconorg-2767	49	10	,	,	PUNCT
fueconorg-2767	49	11	government	government	NOUN
fueconorg-2767	49	12	,	,	PUNCT
fueconorg-2767	49	13	and	and	CCONJ
fueconorg-2767	49	14	other	other	ADJ
fueconorg-2767	49	15	interested	interested	ADJ
fueconorg-2767	49	16	users	user	NOUN
fueconorg-2767	49	17	thus	thus	ADV
fueconorg-2767	49	18	gain	gain	VERB
fueconorg-2767	49	19	insight	insight	NOUN
fueconorg-2767	49	20	into	into	ADP
fueconorg-2767	49	21	the	the	DET
fueconorg-2767	49	22	company	company	NOUN
fueconorg-2767	49	23	profitability	profitability	NOUN
fueconorg-2767	49	24	,	,	PUNCT
fueconorg-2767	49	25	its	its	PRON
fueconorg-2767	49	26	debt	debt	NOUN
fueconorg-2767	49	27	,	,	PUNCT
fueconorg-2767	49	28	and	and	CCONJ
fueconorg-2767	49	29	carry	carry	VERB
fueconorg-2767	49	30	out	out	ADP
fueconorg-2767	49	31	risk	risk	NOUN
fueconorg-2767	49	32	assessment	assessment	NOUN
fueconorg-2767	49	33	of	of	ADP
fueconorg-2767	49	34	cooperation	cooperation	NOUN
fueconorg-2767	49	35	with	with	ADP
fueconorg-2767	49	36	it	it	PRON
fueconorg-2767	49	37	.	.	PUNCT
fueconorg-2767	50	1	“	"	PUNCT
fueconorg-2767	50	2	this	this	DET
fueconorg-2767	50	3	statement	statement	NOUN
fueconorg-2767	50	4	,	,	PUNCT
fueconorg-2767	50	5	in	in	ADP
fueconorg-2767	50	6	most	most	ADJ
fueconorg-2767	50	7	general	general	ADJ
fueconorg-2767	50	8	terms	term	NOUN
fueconorg-2767	50	9	,	,	PUNCT
fueconorg-2767	50	10	provides	provide	VERB
fueconorg-2767	50	11	information	information	NOUN
fueconorg-2767	50	12	to	to	ADP
fueconorg-2767	50	13	interested	interested	ADJ
fueconorg-2767	50	14	parties	party	NOUN
fueconorg-2767	50	15	about	about	ADP
fueconorg-2767	50	16	where	where	SCONJ
fueconorg-2767	50	17	cash	cash	NOUN
fueconorg-2767	50	18	during	during	ADP
fueconorg-2767	50	19	the	the	DET
fueconorg-2767	50	20	reporting	reporting	NOUN
fueconorg-2767	50	21	period	period	NOUN
fueconorg-2767	50	22	comes	come	VERB
fueconorg-2767	50	23	from	from	ADP
fueconorg-2767	50	24	,	,	PUNCT
fueconorg-2767	50	25	how	how	SCONJ
fueconorg-2767	50	26	cash	cash	NOUN
fueconorg-2767	50	27	is	be	AUX
fueconorg-2767	50	28	used	use	VERB
fueconorg-2767	50	29	during	during	ADP
fueconorg-2767	50	30	the	the	DET
fueconorg-2767	50	31	reporting	reporting	NOUN
fueconorg-2767	50	32	period	period	NOUN
fueconorg-2767	50	33	,	,	PUNCT
fueconorg-2767	50	34	and	and	CCONJ
fueconorg-2767	50	35	what	what	PRON
fueconorg-2767	50	36	changes	change	NOUN
fueconorg-2767	50	37	in	in	ADP
fueconorg-2767	50	38	cash	cash	NOUN
fueconorg-2767	50	39	occurred	occur	VERB
fueconorg-2767	50	40	at	at	ADP
fueconorg-2767	50	41	the	the	DET
fueconorg-2767	50	42	end	end	NOUN
fueconorg-2767	50	43	compared	compare	VERB
fueconorg-2767	50	44	to	to	ADP
fueconorg-2767	50	45	the	the	DET
fueconorg-2767	50	46	beginning	beginning	NOUN
fueconorg-2767	50	47	of	of	ADP
fueconorg-2767	50	48	the	the	DET
fueconorg-2767	50	49	period	period	NOUN
fueconorg-2767	50	50	”	"	PUNCT
fueconorg-2767	50	51	(	(	PUNCT
fueconorg-2767	50	52	kimmel	kimmel	PROPN
fueconorg-2767	50	53	,	,	PUNCT
fueconorg-2767	50	54	weygandt	weygandt	PROPN
fueconorg-2767	50	55	&	&	CCONJ
fueconorg-2767	50	56	kieso	kieso	NOUN
fueconorg-2767	50	57	,	,	PUNCT
fueconorg-2767	50	58	2011	2011	NUM
fueconorg-2767	50	59	,	,	PUNCT
fueconorg-2767	50	60	15	15	NUM
fueconorg-2767	50	61	)	)	PUNCT
fueconorg-2767	50	62	.	.	PUNCT
fueconorg-2767	51	1	“	"	PUNCT
fueconorg-2767	51	2	cash	cash	NOUN
fueconorg-2767	51	3	flow	flow	NOUN
fueconorg-2767	51	4	statement	statement	NOUN
fueconorg-2767	51	5	explains	explain	VERB
fueconorg-2767	51	6	what	what	PRON
fueconorg-2767	51	7	in	in	ADP
fueconorg-2767	51	8	the	the	DET
fueconorg-2767	51	9	reporting	reporting	NOUN
fueconorg-2767	51	10	period	period	NOUN
fueconorg-2767	51	11	affected	affect	VERB
fueconorg-2767	51	12	cash	cash	NOUN
fueconorg-2767	51	13	balance	balance	NOUN
fueconorg-2767	51	14	shown	show	VERB
fueconorg-2767	51	15	in	in	ADP
fueconorg-2767	51	16	the	the	DET
fueconorg-2767	51	17	balance	balance	NOUN
fueconorg-2767	51	18	sheet	sheet	NOUN
fueconorg-2767	51	19	at	at	ADP
fueconorg-2767	51	20	the	the	DET
fueconorg-2767	51	21	beginning	beginning	NOUN
fueconorg-2767	51	22	of	of	ADP
fueconorg-2767	51	23	the	the	DET
fueconorg-2767	51	24	reporting	reporting	NOUN
fueconorg-2767	51	25	period	period	NOUN
fueconorg-2767	51	26	in	in	ADP
fueconorg-2767	51	27	order	order	NOUN
fueconorg-2767	51	28	to	to	PART
fueconorg-2767	51	29	come	come	VERB
fueconorg-2767	51	30	to	to	ADP
fueconorg-2767	51	31	a	a	DET
fueconorg-2767	51	32	new	new	ADJ
fueconorg-2767	51	33	cash	cash	NOUN
fueconorg-2767	51	34	balance	balance	NOUN
fueconorg-2767	51	35	at	at	ADP
fueconorg-2767	51	36	the	the	DET
fueconorg-2767	51	37	end	end	NOUN
fueconorg-2767	51	38	of	of	ADP
fueconorg-2767	51	39	the	the	DET
fueconorg-2767	51	40	accounting	accounting	NOUN
fueconorg-2767	51	41	period	period	NOUN
fueconorg-2767	51	42	”	"	PUNCT
fueconorg-2767	51	43	(	(	PUNCT
fueconorg-2767	51	44	libby	libby	PROPN
fueconorg-2767	51	45	,	,	PUNCT
fueconorg-2767	51	46	libby	libby	PROPN
fueconorg-2767	51	47	&	&	CCONJ
fueconorg-2767	51	48	daniel	daniel	PROPN
fueconorg-2767	51	49	,	,	PUNCT
fueconorg-2767	51	50	2011	2011	NUM
fueconorg-2767	51	51	,	,	PUNCT
fueconorg-2767	51	52	638	638	NUM
fueconorg-2767	51	53	)	)	PUNCT
fueconorg-2767	51	54	.	.	PUNCT
fueconorg-2767	52	1	3	3	X
fueconorg-2767	52	2	.	.	X
fueconorg-2767	52	3	correlation	correlation	NOUN
fueconorg-2767	52	4	between	between	ADP
fueconorg-2767	52	5	cash	cash	NOUN
fueconorg-2767	52	6	flow	flow	NOUN
fueconorg-2767	52	7	statement	statement	NOUN
fueconorg-2767	52	8	and	and	CCONJ
fueconorg-2767	52	9	other	other	ADJ
fueconorg-2767	52	10	financial	financial	ADJ
fueconorg-2767	52	11	statements	statement	NOUN
fueconorg-2767	52	12	in	in	ADP
fueconorg-2767	52	13	creative	creative	ADJ
fueconorg-2767	52	14	financial	financial	ADJ
fueconorg-2767	52	15	reporting	reporting	NOUN
fueconorg-2767	52	16	“	"	PUNCT
fueconorg-2767	52	17	creative	creative	ADJ
fueconorg-2767	52	18	cash	cash	NOUN
fueconorg-2767	52	19	flow	flow	NOUN
fueconorg-2767	52	20	reporting	reporting	NOUN
fueconorg-2767	52	21	is	be	AUX
fueconorg-2767	52	22	related	relate	VERB
fueconorg-2767	52	23	to	to	ADP
fueconorg-2767	52	24	any	any	DET
fueconorg-2767	52	25	step	step	NOUN
fueconorg-2767	52	26	in	in	ADP
fueconorg-2767	52	27	order	order	NOUN
fueconorg-2767	52	28	to	to	PART
fueconorg-2767	52	29	create	create	VERB
fueconorg-2767	52	30	a	a	DET
fueconorg-2767	52	31	different	different	ADJ
fueconorg-2767	52	32	image	image	NOUN
fueconorg-2767	52	33	than	than	ADP
fueconorg-2767	52	34	the	the	DET
fueconorg-2767	52	35	actual	actual	ADJ
fueconorg-2767	52	36	cash	cash	NOUN
fueconorg-2767	52	37	flows	flow	NOUN
fueconorg-2767	52	38	,	,	PUNCT
fueconorg-2767	52	39	and	and	CCONJ
fueconorg-2767	52	40	in	in	ADP
fueconorg-2767	52	41	that	that	DET
fueconorg-2767	52	42	way	way	NOUN
fueconorg-2767	52	43	providing	provide	VERB
fueconorg-2767	52	44	the	the	DET
fueconorg-2767	52	45	wrong	wrong	ADJ
fueconorg-2767	52	46	signal	signal	NOUN
fueconorg-2767	52	47	about	about	ADP
fueconorg-2767	52	48	the	the	DET
fueconorg-2767	52	49	ability	ability	NOUN
fueconorg-2767	52	50	of	of	ADP
fueconorg-2767	52	51	the	the	DET
fueconorg-2767	52	52	company	company	NOUN
fueconorg-2767	52	53	to	to	PART
fueconorg-2767	52	54	generate	generate	VERB
fueconorg-2767	52	55	sustainable	sustainable	ADJ
fueconorg-2767	52	56	cash	cash	NOUN
fueconorg-2767	52	57	flows	flow	NOUN
fueconorg-2767	52	58	”	"	PUNCT
fueconorg-2767	52	59	(	(	PUNCT
fueconorg-2767	52	60	mulford	mulford	PROPN
fueconorg-2767	52	61	&	&	CCONJ
fueconorg-2767	52	62	comiskey	comiskey	PROPN
fueconorg-2767	52	63	,	,	PUNCT
fueconorg-2767	52	64	2005	2005	NUM
fueconorg-2767	52	65	)	)	PUNCT
fueconorg-2767	52	66	.	.	PUNCT
fueconorg-2767	53	1	there	there	PRON
fueconorg-2767	53	2	are	be	VERB
fueconorg-2767	53	3	accountants	accountant	NOUN
fueconorg-2767	53	4	who	who	PRON
fueconorg-2767	53	5	are	be	AUX
fueconorg-2767	53	6	willing	willing	ADJ
fueconorg-2767	53	7	to	to	PART
fueconorg-2767	53	8	take	take	VERB
fueconorg-2767	53	9	advantage	advantage	NOUN
fueconorg-2767	53	10	of	of	ADP
fueconorg-2767	53	11	the	the	DET
fueconorg-2767	53	12	flexibility	flexibility	NOUN
fueconorg-2767	53	13	offered	offer	VERB
fueconorg-2767	53	14	by	by	ADP
fueconorg-2767	53	15	certain	certain	ADJ
fueconorg-2767	53	16	ias	ia	NOUN
fueconorg-2767	53	17	in	in	ADP
fueconorg-2767	53	18	order	order	NOUN
fueconorg-2767	53	19	to	to	PART
fueconorg-2767	53	20	increase	increase	VERB
fueconorg-2767	53	21	the	the	DET
fueconorg-2767	53	22	amount	amount	NOUN
fueconorg-2767	53	23	of	of	ADP
fueconorg-2767	53	24	cash	cash	NOUN
fueconorg-2767	53	25	flows	flow	NOUN
fueconorg-2767	53	26	presented	present	VERB
fueconorg-2767	53	27	primarily	primarily	ADV
fueconorg-2767	53	28	from	from	ADP
fueconorg-2767	53	29	operating	operate	VERB
fueconorg-2767	53	30	activities	activity	NOUN
fueconorg-2767	53	31	.	.	PUNCT
fueconorg-2767	54	1	since	since	SCONJ
fueconorg-2767	54	2	operating	operating	NOUN
fueconorg-2767	54	3	activities	activity	NOUN
fueconorg-2767	54	4	include	include	VERB
fueconorg-2767	54	5	all	all	DET
fueconorg-2767	54	6	activities	activity	NOUN
fueconorg-2767	54	7	from	from	ADP
fueconorg-2767	54	8	the	the	DET
fueconorg-2767	54	9	main	main	ADJ
fueconorg-2767	54	10	area	area	NOUN
fueconorg-2767	54	11	of	of	ADP
fueconorg-2767	54	12	company	company	NOUN
fueconorg-2767	54	13	’s	’s	PART
fueconorg-2767	54	14	business	business	NOUN
fueconorg-2767	54	15	,	,	PUNCT
fueconorg-2767	54	16	“	"	PUNCT
fueconorg-2767	54	17	sustainability	sustainability	NOUN
fueconorg-2767	54	18	of	of	ADP
fueconorg-2767	54	19	total	total	ADJ
fueconorg-2767	54	20	cash	cash	NOUN
fueconorg-2767	54	21	flows	flow	NOUN
fueconorg-2767	54	22	depends	depend	VERB
fueconorg-2767	54	23	directly	directly	ADV
fueconorg-2767	54	24	on	on	ADP
fueconorg-2767	54	25	sustainability	sustainability	NOUN
fueconorg-2767	54	26	of	of	ADP
fueconorg-2767	54	27	cash	cash	NOUN
fueconorg-2767	54	28	flows	flow	NOUN
fueconorg-2767	54	29	from	from	ADP
fueconorg-2767	54	30	operating	operate	VERB
fueconorg-2767	54	31	activities	activity	NOUN
fueconorg-2767	54	32	”	"	PUNCT
fueconorg-2767	54	33	(	(	PUNCT
fueconorg-2767	54	34	đukić	đukić	PROPN
fueconorg-2767	54	35	&	&	CCONJ
fueconorg-2767	54	36	pavlović	pavlović	PROPN
fueconorg-2767	54	37	,	,	PUNCT
fueconorg-2767	54	38	2014	2014	NUM
fueconorg-2767	54	39	,	,	PUNCT
fueconorg-2767	54	40	227	227	NUM
fueconorg-2767	54	41	)	)	PUNCT
fueconorg-2767	54	42	.	.	PUNCT
fueconorg-2767	55	1	therefore	therefore	ADV
fueconorg-2767	55	2	,	,	PUNCT
fueconorg-2767	55	3	despite	despite	SCONJ
fueconorg-2767	55	4	the	the	DET
fueconorg-2767	55	5	fact	fact	NOUN
fueconorg-2767	55	6	that	that	SCONJ
fueconorg-2767	55	7	creative	creative	ADJ
fueconorg-2767	55	8	activities	activity	NOUN
fueconorg-2767	55	9	increase	increase	VERB
fueconorg-2767	55	10	net	net	ADJ
fueconorg-2767	55	11	cash	cash	NOUN
fueconorg-2767	55	12	flow	flow	NOUN
fueconorg-2767	55	13	from	from	ADP
fueconorg-2767	55	14	operating	operate	VERB
fueconorg-2767	55	15	activities	activity	NOUN
fueconorg-2767	55	16	,	,	PUNCT
fueconorg-2767	55	17	they	they	PRON
fueconorg-2767	55	18	,	,	PUNCT
fueconorg-2767	55	19	actually	actually	ADV
fueconorg-2767	55	20	,	,	PUNCT
fueconorg-2767	55	21	“	"	PUNCT
fueconorg-2767	55	22	do	do	AUX
fueconorg-2767	55	23	not	not	PART
fueconorg-2767	55	24	increase	increase	VERB
fueconorg-2767	55	25	sustainable	sustainable	ADJ
fueconorg-2767	55	26	cash	cash	NOUN
fueconorg-2767	55	27	flows	flow	NOUN
fueconorg-2767	55	28	because	because	SCONJ
fueconorg-2767	55	29	it	it	PRON
fueconorg-2767	55	30	is	be	AUX
fueconorg-2767	55	31	a	a	DET
fueconorg-2767	55	32	one	one	NUM
fueconorg-2767	55	33	-	-	PUNCT
fueconorg-2767	55	34	time	time	NOUN
fueconorg-2767	55	35	increase	increase	NOUN
fueconorg-2767	55	36	”	"	PUNCT
fueconorg-2767	55	37	(	(	PUNCT
fueconorg-2767	55	38	đukić	đukić	PROPN
fueconorg-2767	55	39	&	&	CCONJ
fueconorg-2767	55	40	pavlović	pavlović	PROPN
fueconorg-2767	55	41	,	,	PUNCT
fueconorg-2767	55	42	2014	2014	NUM
fueconorg-2767	55	43	,	,	PUNCT
fueconorg-2767	55	44	230	230	NUM
fueconorg-2767	55	45	)	)	PUNCT
fueconorg-2767	55	46	,	,	PUNCT
fueconorg-2767	55	47	which	which	PRON
fueconorg-2767	55	48	will	will	AUX
fueconorg-2767	55	49	not	not	PART
fueconorg-2767	55	50	be	be	AUX
fueconorg-2767	55	51	repeated	repeat	VERB
fueconorg-2767	55	52	next	next	ADJ
fueconorg-2767	55	53	year	year	NOUN
fueconorg-2767	55	54	.	.	PUNCT
fueconorg-2767	56	1	creative	creative	ADJ
fueconorg-2767	56	2	alterations	alteration	NOUN
fueconorg-2767	56	3	and	and	CCONJ
fueconorg-2767	56	4	amendments	amendment	NOUN
fueconorg-2767	56	5	to	to	ADP
fueconorg-2767	56	6	cash	cash	NOUN
fueconorg-2767	56	7	flow	flow	NOUN
fueconorg-2767	56	8	statement	statement	NOUN
fueconorg-2767	56	9	are	be	AUX
fueconorg-2767	56	10	made	make	VERB
fueconorg-2767	56	11	to	to	PART
fueconorg-2767	56	12	attract	attract	VERB
fueconorg-2767	56	13	potential	potential	ADJ
fueconorg-2767	56	14	investors	investor	NOUN
fueconorg-2767	56	15	,	,	PUNCT
fueconorg-2767	56	16	for	for	ADP
fueconorg-2767	56	17	ease	ease	NOUN
fueconorg-2767	56	18	of	of	ADP
fueconorg-2767	56	19	obtaining	obtain	VERB
fueconorg-2767	56	20	favorable	favorable	ADJ
fueconorg-2767	56	21	loans	loan	NOUN
fueconorg-2767	56	22	,	,	PUNCT
fueconorg-2767	56	23	and	and	CCONJ
fueconorg-2767	56	24	growth	growth	NOUN
fueconorg-2767	56	25	of	of	ADP
fueconorg-2767	56	26	share	share	NOUN
fueconorg-2767	56	27	prices	price	NOUN
fueconorg-2767	56	28	on	on	ADP
fueconorg-2767	56	29	the	the	DET
fueconorg-2767	56	30	stock	stock	NOUN
fueconorg-2767	56	31	exchange	exchange	NOUN
fueconorg-2767	56	32	.	.	PUNCT
fueconorg-2767	57	1	“	"	PUNCT
fueconorg-2767	57	2	they	they	PRON
fueconorg-2767	57	3	can	can	AUX
fueconorg-2767	57	4	comprise	comprise	VERB
fueconorg-2767	57	5	a	a	DET
fueconorg-2767	57	6	wide	wide	ADJ
fueconorg-2767	57	7	range	range	NOUN
fueconorg-2767	57	8	of	of	ADP
fueconorg-2767	57	9	legal	legal	ADJ
fueconorg-2767	57	10	and	and	CCONJ
fueconorg-2767	57	11	illegal	illegal	ADJ
fueconorg-2767	57	12	management	management	NOUN
fueconorg-2767	57	13	procedures	procedure	NOUN
fueconorg-2767	57	14	”	"	PUNCT
fueconorg-2767	57	15	(	(	PUNCT
fueconorg-2767	57	16	petrova	petrova	PROPN
fueconorg-2767	57	17	,	,	PUNCT
fueconorg-2767	57	18	2008	2008	NUM
fueconorg-2767	57	19	,	,	PUNCT
fueconorg-2767	57	20	24	24	NUM
fueconorg-2767	57	21	)	)	PUNCT
fueconorg-2767	57	22	.	.	PUNCT
fueconorg-2767	58	1	there	there	PRON
fueconorg-2767	58	2	are	be	VERB
fueconorg-2767	58	3	two	two	NUM
fueconorg-2767	58	4	basic	basic	ADJ
fueconorg-2767	58	5	ways	way	NOUN
fueconorg-2767	58	6	to	to	PART
fueconorg-2767	58	7	creatively	creatively	ADV
fueconorg-2767	58	8	adjust	adjust	VERB
fueconorg-2767	58	9	operating	operating	NOUN
fueconorg-2767	58	10	activities	activity	NOUN
fueconorg-2767	58	11	in	in	ADP
fueconorg-2767	58	12	cash	cash	NOUN
fueconorg-2767	58	13	flow	flow	NOUN
fueconorg-2767	58	14	statement	statement	NOUN
fueconorg-2767	58	15	:	:	PUNCT
fueconorg-2767	58	16			X
fueconorg-2767	58	17	increase	increase	NOUN
fueconorg-2767	58	18	in	in	ADP
fueconorg-2767	58	19	cash	cash	NOUN
fueconorg-2767	58	20	inflow	inflow	NOUN
fueconorg-2767	58	21	from	from	ADP
fueconorg-2767	58	22	operating	operate	VERB
fueconorg-2767	58	23	activities	activity	NOUN
fueconorg-2767	58	24	,	,	PUNCT
fueconorg-2767	58	25	and	and	CCONJ
fueconorg-2767	58	26			X
fueconorg-2767	58	27	decrease	decrease	NOUN
fueconorg-2767	58	28	in	in	ADP
fueconorg-2767	58	29	cash	cash	NOUN
fueconorg-2767	58	30	outflow	outflow	NOUN
fueconorg-2767	58	31	from	from	ADP
fueconorg-2767	58	32	operating	operate	VERB
fueconorg-2767	58	33	activities	activity	NOUN
fueconorg-2767	58	34	.	.	PUNCT
fueconorg-2767	59	1	on	on	ADP
fueconorg-2767	59	2	the	the	DET
fueconorg-2767	59	3	one	one	NUM
fueconorg-2767	59	4	hand	hand	NOUN
fueconorg-2767	59	5	,	,	PUNCT
fueconorg-2767	59	6	by	by	ADP
fueconorg-2767	59	7	expanding	expand	VERB
fueconorg-2767	59	8	the	the	DET
fueconorg-2767	59	9	definition	definition	NOUN
fueconorg-2767	59	10	of	of	ADP
fueconorg-2767	59	11	what	what	PRON
fueconorg-2767	59	12	makes	make	VERB
fueconorg-2767	59	13	inflows	inflow	NOUN
fueconorg-2767	59	14	from	from	ADP
fueconorg-2767	59	15	operating	operating	NOUN
fueconorg-2767	59	16	activities	activity	NOUN
fueconorg-2767	59	17	and	and	CCONJ
fueconorg-2767	59	18	narrowing	narrowing	NOUN
fueconorg-2767	59	19	of	of	ADP
fueconorg-2767	59	20	what	what	PRON
fueconorg-2767	59	21	belongs	belong	VERB
fueconorg-2767	59	22	to	to	ADP
fueconorg-2767	59	23	inflow	inflow	NOUN
fueconorg-2767	59	24	from	from	ADP
fueconorg-2767	59	25	investing	invest	VERB
fueconorg-2767	59	26	and	and	CCONJ
fueconorg-2767	59	27	financing	financing	NOUN
fueconorg-2767	59	28	activities	activity	NOUN
fueconorg-2767	59	29	,	,	PUNCT
fueconorg-2767	59	30	and	and	CCONJ
fueconorg-2767	59	31	,	,	PUNCT
fueconorg-2767	59	32	on	on	ADP
fueconorg-2767	59	33	the	the	DET
fueconorg-2767	59	34	other	other	ADJ
fueconorg-2767	59	35	hand	hand	NOUN
fueconorg-2767	59	36	,	,	PUNCT
fueconorg-2767	59	37	narrowing	narrow	VERB
fueconorg-2767	59	38	the	the	DET
fueconorg-2767	59	39	definition	definition	NOUN
fueconorg-2767	59	40	of	of	ADP
fueconorg-2767	59	41	what	what	PRON
fueconorg-2767	59	42	makes	make	VERB
fueconorg-2767	59	43	outflows	outflow	NOUN
fueconorg-2767	59	44	from	from	ADP
fueconorg-2767	59	45	operating	operate	VERB
fueconorg-2767	59	46	activities	activity	NOUN
fueconorg-2767	59	47	and	and	CCONJ
fueconorg-2767	59	48	expanding	expand	VERB
fueconorg-2767	59	49	what	what	PRON
fueconorg-2767	59	50	belongs	belong	VERB
fueconorg-2767	59	51	to	to	ADP
fueconorg-2767	59	52	outflows	outflow	NOUN
fueconorg-2767	59	53	from	from	ADP
fueconorg-2767	59	54	investing	invest	VERB
fueconorg-2767	59	55	and	and	CCONJ
fueconorg-2767	59	56	financing	financing	NOUN
fueconorg-2767	59	57	activities	activity	NOUN
fueconorg-2767	59	58	,	,	PUNCT
fueconorg-2767	59	59	“	"	PUNCT
fueconorg-2767	59	60	the	the	DET
fueconorg-2767	59	61	company	company	NOUN
fueconorg-2767	59	62	wants	want	VERB
fueconorg-2767	59	63	to	to	PART
fueconorg-2767	59	64	show	show	VERB
fueconorg-2767	59	65	itself	itself	PRON
fueconorg-2767	59	66	as	as	ADP
fueconorg-2767	59	67	more	more	ADV
fueconorg-2767	59	68	successful	successful	ADJ
fueconorg-2767	59	69	”	"	PUNCT
fueconorg-2767	59	70	(	(	PUNCT
fueconorg-2767	59	71	jones	jones	PROPN
fueconorg-2767	59	72	,	,	PUNCT
fueconorg-2767	59	73	2011	2011	NUM
fueconorg-2767	59	74	,	,	PUNCT
fueconorg-2767	59	75	61	61	NUM
fueconorg-2767	59	76	)	)	PUNCT
fueconorg-2767	59	77	to	to	ADP
fueconorg-2767	59	78	their	their	PRON
fueconorg-2767	59	79	stakeholders	stakeholder	NOUN
fueconorg-2767	59	80	.	.	PUNCT
fueconorg-2767	60	1	accounting	accounting	NOUN
fueconorg-2767	60	2	theory	theory	NOUN
fueconorg-2767	60	3	and	and	CCONJ
fueconorg-2767	60	4	practice	practice	NOUN
fueconorg-2767	60	5	recognize	recognize	VERB
fueconorg-2767	60	6	the	the	DET
fueconorg-2767	60	7	following	follow	VERB
fueconorg-2767	60	8	methods	method	NOUN
fueconorg-2767	60	9	to	to	PART
fueconorg-2767	60	10	manipulate	manipulate	VERB
fueconorg-2767	60	11	cash	cash	NOUN
fueconorg-2767	60	12	flow	flow	NOUN
fueconorg-2767	60	13	statement	statement	NOUN
fueconorg-2767	60	14	(	(	PUNCT
fueconorg-2767	60	15	schilit	schilit	PROPN
fueconorg-2767	60	16	&	&	CCONJ
fueconorg-2767	60	17	perler	perler	NOUN
fueconorg-2767	60	18	,	,	PUNCT
fueconorg-2767	60	19	2010	2010	NUM
fueconorg-2767	60	20	,	,	PUNCT
fueconorg-2767	60	21	190	190	NUM
fueconorg-2767	60	22	):	):	PUNCT
fueconorg-2767	60	23			X
fueconorg-2767	60	24	transferring	transfer	VERB
fueconorg-2767	60	25	cash	cash	NOUN
fueconorg-2767	60	26	inflow	inflow	NOUN
fueconorg-2767	60	27	from	from	ADP
fueconorg-2767	60	28	financing	finance	VERB
fueconorg-2767	60	29	activities	activity	NOUN
fueconorg-2767	60	30	to	to	ADP
fueconorg-2767	60	31	inflow	inflow	NOUN
fueconorg-2767	60	32	from	from	ADP
fueconorg-2767	60	33	operating	operate	VERB
fueconorg-2767	60	34	activities	activity	NOUN
fueconorg-2767	60	35	,	,	PUNCT
fueconorg-2767	60	36			PUNCT
fueconorg-2767	60	37	transferring	transfer	VERB
fueconorg-2767	60	38	cash	cash	NOUN
fueconorg-2767	60	39	outflow	outflow	NOUN
fueconorg-2767	60	40	from	from	ADP
fueconorg-2767	60	41	operating	operate	VERB
fueconorg-2767	60	42	activities	activity	NOUN
fueconorg-2767	60	43	to	to	PART
fueconorg-2767	60	44	outflow	outflow	VERB
fueconorg-2767	60	45	from	from	ADP
fueconorg-2767	60	46	investing	invest	VERB
fueconorg-2767	60	47	activities	activity	NOUN
fueconorg-2767	60	48	,	,	PUNCT
fueconorg-2767	60	49			X
fueconorg-2767	60	50	increase	increase	NOUN
fueconorg-2767	60	51	in	in	ADP
fueconorg-2767	60	52	cash	cash	NOUN
fueconorg-2767	60	53	flow	flow	NOUN
fueconorg-2767	60	54	from	from	ADP
fueconorg-2767	60	55	operating	operate	VERB
fueconorg-2767	60	56	activities	activity	NOUN
fueconorg-2767	60	57	using	use	VERB
fueconorg-2767	60	58	acquisition	acquisition	NOUN
fueconorg-2767	60	59	of	of	ADP
fueconorg-2767	60	60	part	part	NOUN
fueconorg-2767	60	61	or	or	CCONJ
fueconorg-2767	60	62	all	all	PRON
fueconorg-2767	60	63	of	of	ADP
fueconorg-2767	60	64	the	the	DET
fueconorg-2767	60	65	company	company	NOUN
fueconorg-2767	60	66	,	,	PUNCT
fueconorg-2767	60	67	and	and	CCONJ
fueconorg-2767	60	68			X
fueconorg-2767	60	69	increase	increase	NOUN
fueconorg-2767	60	70	in	in	ADP
fueconorg-2767	60	71	cash	cash	NOUN
fueconorg-2767	60	72	flow	flow	NOUN
fueconorg-2767	60	73	from	from	ADP
fueconorg-2767	60	74	operating	operate	VERB
fueconorg-2767	60	75	activities	activity	NOUN
fueconorg-2767	60	76	using	use	VERB
fueconorg-2767	60	77	the	the	DET
fueconorg-2767	60	78	additional	additional	ADJ
fueconorg-2767	60	79	“	"	PUNCT
fueconorg-2767	60	80	ancillary	ancillary	ADJ
fueconorg-2767	60	81	”	"	PUNCT
fueconorg-2767	60	82	activities	activity	NOUN
fueconorg-2767	60	83	.	.	PUNCT
fueconorg-2767	61	1	creative	creative	ADJ
fueconorg-2767	61	2	cash	cash	NOUN
fueconorg-2767	61	3	flow	flow	NOUN
fueconorg-2767	61	4	reporting	report	VERB
fueconorg-2767	61	5	167	167	NUM
fueconorg-2767	61	6	professional	professional	ADJ
fueconorg-2767	61	7	accountants	accountant	NOUN
fueconorg-2767	61	8	know	know	VERB
fueconorg-2767	61	9	that	that	SCONJ
fueconorg-2767	61	10	,	,	PUNCT
fueconorg-2767	61	11	when	when	SCONJ
fueconorg-2767	61	12	expressing	express	VERB
fueconorg-2767	61	13	their	their	PRON
fueconorg-2767	61	14	creativity	creativity	NOUN
fueconorg-2767	61	15	in	in	ADP
fueconorg-2767	61	16	preparing	prepare	VERB
fueconorg-2767	61	17	and	and	CCONJ
fueconorg-2767	61	18	presenting	present	VERB
fueconorg-2767	61	19	financial	financial	ADJ
fueconorg-2767	61	20	statements	statement	NOUN
fueconorg-2767	61	21	,	,	PUNCT
fueconorg-2767	61	22	they	they	PRON
fueconorg-2767	61	23	need	need	VERB
fueconorg-2767	61	24	to	to	PART
fueconorg-2767	61	25	look	look	VERB
fueconorg-2767	61	26	at	at	ADP
fueconorg-2767	61	27	the	the	DET
fueconorg-2767	61	28	interplay	interplay	NOUN
fueconorg-2767	61	29	of	of	ADP
fueconorg-2767	61	30	financial	financial	ADJ
fueconorg-2767	61	31	statement	statement	NOUN
fueconorg-2767	61	32	items	item	NOUN
fueconorg-2767	61	33	that	that	PRON
fueconorg-2767	61	34	make	make	VERB
fueconorg-2767	61	35	the	the	DET
fueconorg-2767	61	36	annual	annual	ADJ
fueconorg-2767	61	37	statement	statement	NOUN
fueconorg-2767	61	38	.	.	PUNCT
fueconorg-2767	62	1	specifically	specifically	ADV
fueconorg-2767	62	2	,	,	PUNCT
fueconorg-2767	62	3	change	change	NOUN
fueconorg-2767	62	4	of	of	ADP
fueconorg-2767	62	5	a	a	DET
fueconorg-2767	62	6	specific	specific	ADJ
fueconorg-2767	62	7	item	item	NOUN
fueconorg-2767	62	8	of	of	ADP
fueconorg-2767	62	9	cash	cash	NOUN
fueconorg-2767	62	10	flow	flow	NOUN
fueconorg-2767	62	11	statement	statement	NOUN
fueconorg-2767	62	12	is	be	AUX
fueconorg-2767	62	13	caused	cause	VERB
fueconorg-2767	62	14	by	by	ADP
fueconorg-2767	62	15	changes	change	NOUN
fueconorg-2767	62	16	of	of	ADP
fueconorg-2767	62	17	certain	certain	ADJ
fueconorg-2767	62	18	items	item	NOUN
fueconorg-2767	62	19	in	in	ADP
fueconorg-2767	62	20	income	income	NOUN
fueconorg-2767	62	21	statement	statement	NOUN
fueconorg-2767	62	22	and/or	and/or	CCONJ
fueconorg-2767	62	23	balance	balance	NOUN
fueconorg-2767	62	24	sheet	sheet	NOUN
fueconorg-2767	62	25	.	.	PUNCT
fueconorg-2767	63	1	3.1	3.1	NUM
fueconorg-2767	63	2	.	.	PUNCT
fueconorg-2767	63	3	correlation	correlation	NOUN
fueconorg-2767	63	4	between	between	ADP
fueconorg-2767	63	5	income	income	NOUN
fueconorg-2767	63	6	statement	statement	NOUN
fueconorg-2767	63	7	and	and	CCONJ
fueconorg-2767	63	8	cash	cash	NOUN
fueconorg-2767	63	9	flow	flow	NOUN
fueconorg-2767	63	10	statement	statement	NOUN
fueconorg-2767	63	11	in	in	ADP
fueconorg-2767	63	12	creative	creative	ADJ
fueconorg-2767	63	13	financial	financial	ADJ
fueconorg-2767	63	14	reporting	reporting	NOUN
fueconorg-2767	63	15	it	it	PRON
fueconorg-2767	63	16	must	must	AUX
fueconorg-2767	63	17	be	be	AUX
fueconorg-2767	63	18	borne	bear	VERB
fueconorg-2767	63	19	in	in	ADP
fueconorg-2767	63	20	mind	mind	NOUN
fueconorg-2767	63	21	that	that	SCONJ
fueconorg-2767	63	22	any	any	DET
fueconorg-2767	63	23	manipulation	manipulation	NOUN
fueconorg-2767	63	24	on	on	ADP
fueconorg-2767	63	25	income	income	NOUN
fueconorg-2767	63	26	and	and	CCONJ
fueconorg-2767	63	27	expenses	expense	NOUN
fueconorg-2767	63	28	directly	directly	ADV
fueconorg-2767	63	29	or	or	CCONJ
fueconorg-2767	63	30	indirectly	indirectly	ADV
fueconorg-2767	63	31	affects	affect	VERB
fueconorg-2767	63	32	cash	cash	NOUN
fueconorg-2767	63	33	inflows	inflow	NOUN
fueconorg-2767	63	34	and	and	CCONJ
fueconorg-2767	63	35	outflows	outflow	NOUN
fueconorg-2767	63	36	.	.	PUNCT
fueconorg-2767	64	1	time	time	NOUN
fueconorg-2767	64	2	mismatch	mismatch	NOUN
fueconorg-2767	64	3	between	between	ADP
fueconorg-2767	64	4	income	income	NOUN
fueconorg-2767	64	5	and	and	CCONJ
fueconorg-2767	64	6	expense	expense	NOUN
fueconorg-2767	64	7	recognition	recognition	NOUN
fueconorg-2767	64	8	transactions	transaction	NOUN
fueconorg-2767	64	9	,	,	PUNCT
fueconorg-2767	64	10	on	on	ADP
fueconorg-2767	64	11	the	the	DET
fueconorg-2767	64	12	one	one	NUM
fueconorg-2767	64	13	hand	hand	NOUN
fueconorg-2767	64	14	,	,	PUNCT
fueconorg-2767	64	15	and	and	CCONJ
fueconorg-2767	64	16	collection	collection	NOUN
fueconorg-2767	64	17	of	of	ADP
fueconorg-2767	64	18	receivables	receivables	NOUN
fueconorg-2767	64	19	from	from	ADP
fueconorg-2767	64	20	customers	customer	NOUN
fueconorg-2767	64	21	and	and	CCONJ
fueconorg-2767	64	22	payment	payment	NOUN
fueconorg-2767	64	23	of	of	ADP
fueconorg-2767	64	24	liabilities	liability	NOUN
fueconorg-2767	64	25	to	to	ADP
fueconorg-2767	64	26	suppliers	supplier	NOUN
fueconorg-2767	64	27	and	and	CCONJ
fueconorg-2767	64	28	creditors	creditor	NOUN
fueconorg-2767	64	29	,	,	PUNCT
fueconorg-2767	64	30	on	on	ADP
fueconorg-2767	64	31	the	the	DET
fueconorg-2767	64	32	other	other	ADJ
fueconorg-2767	64	33	hand	hand	NOUN
fueconorg-2767	64	34	,	,	PUNCT
fueconorg-2767	64	35	can	can	AUX
fueconorg-2767	64	36	lead	lead	VERB
fueconorg-2767	64	37	to	to	ADP
fueconorg-2767	64	38	a	a	DET
fueconorg-2767	64	39	dilemma	dilemma	NOUN
fueconorg-2767	64	40	regarding	regard	VERB
fueconorg-2767	64	41	classification	classification	NOUN
fueconorg-2767	64	42	of	of	ADP
fueconorg-2767	64	43	cash	cash	NOUN
fueconorg-2767	64	44	flows	flow	NOUN
fueconorg-2767	64	45	.	.	PUNCT
fueconorg-2767	65	1	generally	generally	ADV
fueconorg-2767	65	2	,	,	PUNCT
fueconorg-2767	65	3	manipulation	manipulation	NOUN
fueconorg-2767	65	4	that	that	PRON
fueconorg-2767	65	5	links	link	VERB
fueconorg-2767	65	6	these	these	DET
fueconorg-2767	65	7	two	two	NUM
fueconorg-2767	65	8	statements	statement	NOUN
fueconorg-2767	65	9	is	be	AUX
fueconorg-2767	65	10	reduced	reduce	VERB
fueconorg-2767	65	11	to	to	ADP
fueconorg-2767	65	12	increasing	increase	VERB
fueconorg-2767	65	13	income	income	NOUN
fueconorg-2767	65	14	and	and	CCONJ
fueconorg-2767	65	15	reducing	reduce	VERB
fueconorg-2767	65	16	expenses	expense	NOUN
fueconorg-2767	65	17	.	.	PUNCT
fueconorg-2767	66	1	in	in	ADP
fueconorg-2767	66	2	order	order	NOUN
fueconorg-2767	66	3	to	to	PART
fueconorg-2767	66	4	minimize	minimize	VERB
fueconorg-2767	66	5	doubts	doubt	NOUN
fueconorg-2767	66	6	about	about	ADP
fueconorg-2767	66	7	the	the	DET
fueconorg-2767	66	8	presented	present	VERB
fueconorg-2767	66	9	financial	financial	ADJ
fueconorg-2767	66	10	statements	statement	NOUN
fueconorg-2767	66	11	,	,	PUNCT
fueconorg-2767	66	12	managers	manager	NOUN
fueconorg-2767	66	13	carry	carry	VERB
fueconorg-2767	66	14	out	out	ADP
fueconorg-2767	66	15	the	the	DET
fueconorg-2767	66	16	so	so	ADV
fueconorg-2767	66	17	-	-	PUNCT
fueconorg-2767	66	18	called	call	VERB
fueconorg-2767	66	19	double	double	ADJ
fueconorg-2767	66	20	manipulation	manipulation	NOUN
fueconorg-2767	66	21	,	,	PUNCT
fueconorg-2767	66	22	which	which	PRON
fueconorg-2767	66	23	includes	include	VERB
fueconorg-2767	66	24	artificial	artificial	ADJ
fueconorg-2767	66	25	increase	increase	NOUN
fueconorg-2767	66	26	in	in	ADP
fueconorg-2767	66	27	sales	sale	NOUN
fueconorg-2767	66	28	revenue	revenue	NOUN
fueconorg-2767	66	29	with	with	ADP
fueconorg-2767	66	30	an	an	DET
fueconorg-2767	66	31	increased	increase	VERB
fueconorg-2767	66	32	inflow	inflow	NOUN
fueconorg-2767	66	33	from	from	ADP
fueconorg-2767	66	34	operating	operate	VERB
fueconorg-2767	66	35	activities	activity	NOUN
fueconorg-2767	66	36	.	.	PUNCT
fueconorg-2767	67	1	however	however	ADV
fueconorg-2767	67	2	,	,	PUNCT
fueconorg-2767	67	3	“	"	PUNCT
fueconorg-2767	67	4	a	a	DET
fueconorg-2767	67	5	large	large	ADJ
fueconorg-2767	67	6	number	number	NOUN
fueconorg-2767	67	7	of	of	ADP
fueconorg-2767	67	8	controllers	controller	NOUN
fueconorg-2767	67	9	who	who	PRON
fueconorg-2767	67	10	detect	detect	VERB
fueconorg-2767	67	11	unrealistic	unrealistic	ADJ
fueconorg-2767	67	12	increase	increase	NOUN
fueconorg-2767	67	13	in	in	ADP
fueconorg-2767	67	14	sales	sale	NOUN
fueconorg-2767	67	15	revenue	revenue	NOUN
fueconorg-2767	67	16	neglect	neglect	NOUN
fueconorg-2767	67	17	this	this	DET
fueconorg-2767	67	18	fact	fact	NOUN
fueconorg-2767	67	19	,	,	PUNCT
fueconorg-2767	67	20	so	so	SCONJ
fueconorg-2767	67	21	that	that	SCONJ
fueconorg-2767	67	22	this	this	DET
fueconorg-2767	67	23	kind	kind	NOUN
fueconorg-2767	67	24	of	of	ADP
fueconorg-2767	67	25	manipulation	manipulation	NOUN
fueconorg-2767	67	26	often	often	ADV
fueconorg-2767	67	27	does	do	AUX
fueconorg-2767	67	28	not	not	PART
fueconorg-2767	67	29	get	get	AUX
fueconorg-2767	67	30	noticed	notice	VERB
fueconorg-2767	67	31	”	"	PUNCT
fueconorg-2767	67	32	(	(	PUNCT
fueconorg-2767	67	33	dimitrijević	dimitrijević	NOUN
fueconorg-2767	67	34	,	,	PUNCT
fueconorg-2767	67	35	2015	2015	NUM
fueconorg-2767	67	36	,	,	PUNCT
fueconorg-2767	67	37	145	145	NUM
fueconorg-2767	67	38	)	)	PUNCT
fueconorg-2767	67	39	.	.	PUNCT
fueconorg-2767	68	1	ifrs	ifrs	PROPN
fueconorg-2767	68	2	provide	provide	VERB
fueconorg-2767	68	3	opportunities	opportunity	NOUN
fueconorg-2767	68	4	for	for	SCONJ
fueconorg-2767	68	5	businesses	business	NOUN
fueconorg-2767	68	6	to	to	PART
fueconorg-2767	68	7	capitalize	capitalize	VERB
fueconorg-2767	68	8	on	on	ADP
fueconorg-2767	68	9	certain	certain	ADJ
fueconorg-2767	68	10	business	business	NOUN
fueconorg-2767	68	11	expenses	expense	NOUN
fueconorg-2767	68	12	or	or	CCONJ
fueconorg-2767	68	13	present	present	VERB
fueconorg-2767	68	14	them	they	PRON
fueconorg-2767	68	15	as	as	ADP
fueconorg-2767	68	16	an	an	DET
fueconorg-2767	68	17	expense	expense	NOUN
fueconorg-2767	68	18	when	when	SCONJ
fueconorg-2767	68	19	incurred	incur	VERB
fueconorg-2767	68	20	.	.	PUNCT
fueconorg-2767	69	1	one	one	NUM
fueconorg-2767	69	2	of	of	ADP
fueconorg-2767	69	3	the	the	DET
fueconorg-2767	69	4	most	most	ADV
fueconorg-2767	69	5	common	common	ADJ
fueconorg-2767	69	6	manipulations	manipulation	NOUN
fueconorg-2767	69	7	that	that	PRON
fueconorg-2767	69	8	connects	connect	VERB
fueconorg-2767	69	9	income	income	NOUN
fueconorg-2767	69	10	statement	statement	NOUN
fueconorg-2767	69	11	and	and	CCONJ
fueconorg-2767	69	12	cash	cash	NOUN
fueconorg-2767	69	13	flow	flow	NOUN
fueconorg-2767	69	14	statement	statement	NOUN
fueconorg-2767	69	15	is	be	AUX
fueconorg-2767	69	16	capitalization	capitalization	NOUN
fueconorg-2767	69	17	of	of	ADP
fueconorg-2767	69	18	costs	cost	NOUN
fueconorg-2767	69	19	from	from	ADP
fueconorg-2767	69	20	the	the	DET
fueconorg-2767	69	21	group	group	NOUN
fueconorg-2767	69	22	of	of	ADP
fueconorg-2767	69	23	operating	operating	NOUN
fueconorg-2767	69	24	costs	cost	NOUN
fueconorg-2767	69	25	.	.	PUNCT
fueconorg-2767	70	1	this	this	DET
fueconorg-2767	70	2	operation	operation	NOUN
fueconorg-2767	70	3	can	can	AUX
fueconorg-2767	70	4	reduce	reduce	VERB
fueconorg-2767	70	5	expenses	expense	NOUN
fueconorg-2767	70	6	and	and	CCONJ
fueconorg-2767	70	7	improve	improve	VERB
fueconorg-2767	70	8	business	business	NOUN
fueconorg-2767	70	9	results	result	NOUN
fueconorg-2767	70	10	.	.	PUNCT
fueconorg-2767	71	1	however	however	ADV
fueconorg-2767	71	2	,	,	PUNCT
fueconorg-2767	71	3	“	"	PUNCT
fueconorg-2767	71	4	a	a	DET
fueconorg-2767	71	5	large	large	ADJ
fueconorg-2767	71	6	number	number	NOUN
fueconorg-2767	71	7	of	of	ADP
fueconorg-2767	71	8	companies	company	NOUN
fueconorg-2767	71	9	forget	forget	VERB
fueconorg-2767	71	10	that	that	SCONJ
fueconorg-2767	71	11	it	it	PRON
fueconorg-2767	71	12	burdens	burden	VERB
fueconorg-2767	71	13	cash	cash	NOUN
fueconorg-2767	71	14	flows	flow	NOUN
fueconorg-2767	71	15	,	,	PUNCT
fueconorg-2767	71	16	which	which	PRON
fueconorg-2767	71	17	may	may	AUX
fueconorg-2767	71	18	result	result	VERB
fueconorg-2767	71	19	in	in	ADP
fueconorg-2767	71	20	a	a	DET
fueconorg-2767	71	21	negatively	negatively	ADV
fueconorg-2767	71	22	expressed	express	VERB
fueconorg-2767	71	23	cash	cash	NOUN
fueconorg-2767	71	24	flow	flow	NOUN
fueconorg-2767	71	25	”	"	PUNCT
fueconorg-2767	71	26	(	(	PUNCT
fueconorg-2767	71	27	dimitrijević	dimitrijević	NOUN
fueconorg-2767	71	28	,	,	PUNCT
fueconorg-2767	71	29	2015	2015	NUM
fueconorg-2767	71	30	,	,	PUNCT
fueconorg-2767	71	31	147	147	NUM
fueconorg-2767	71	32	)	)	PUNCT
fueconorg-2767	71	33	.	.	PUNCT
fueconorg-2767	72	1	when	when	SCONJ
fueconorg-2767	72	2	operating	operating	NOUN
fueconorg-2767	72	3	expenses	expense	NOUN
fueconorg-2767	72	4	are	be	AUX
fueconorg-2767	72	5	viewed	view	VERB
fueconorg-2767	72	6	as	as	ADP
fueconorg-2767	72	7	a	a	DET
fueconorg-2767	72	8	cost	cost	NOUN
fueconorg-2767	72	9	,	,	PUNCT
fueconorg-2767	72	10	they	they	PRON
fueconorg-2767	72	11	reduce	reduce	VERB
fueconorg-2767	72	12	net	net	ADJ
fueconorg-2767	72	13	result	result	NOUN
fueconorg-2767	72	14	,	,	PUNCT
fueconorg-2767	72	15	and	and	CCONJ
fueconorg-2767	72	16	,	,	PUNCT
fueconorg-2767	72	17	consequently	consequently	ADV
fueconorg-2767	72	18	,	,	PUNCT
fueconorg-2767	72	19	net	net	ADJ
fueconorg-2767	72	20	cash	cash	NOUN
fueconorg-2767	72	21	flow	flow	NOUN
fueconorg-2767	72	22	from	from	ADP
fueconorg-2767	72	23	operating	operate	VERB
fueconorg-2767	72	24	activities	activity	NOUN
fueconorg-2767	72	25	.	.	PUNCT
fueconorg-2767	73	1	their	their	PRON
fueconorg-2767	73	2	capitalization	capitalization	NOUN
fueconorg-2767	73	3	exempts	exempt	VERB
fueconorg-2767	73	4	them	they	PRON
fueconorg-2767	73	5	from	from	ADP
fueconorg-2767	73	6	expenses	expense	NOUN
fueconorg-2767	73	7	in	in	ADP
fueconorg-2767	73	8	income	income	NOUN
fueconorg-2767	73	9	statement	statement	NOUN
fueconorg-2767	73	10	and	and	CCONJ
fueconorg-2767	73	11	they	they	PRON
fueconorg-2767	73	12	are	be	AUX
fueconorg-2767	73	13	presented	present	VERB
fueconorg-2767	73	14	as	as	ADP
fueconorg-2767	73	15	outflows	outflow	NOUN
fueconorg-2767	73	16	from	from	ADP
fueconorg-2767	73	17	investing	invest	VERB
fueconorg-2767	73	18	activities	activity	NOUN
fueconorg-2767	73	19	in	in	ADP
fueconorg-2767	73	20	cash	cash	NOUN
fueconorg-2767	73	21	flow	flow	NOUN
fueconorg-2767	73	22	statement	statement	NOUN
fueconorg-2767	73	23	.	.	PUNCT
fueconorg-2767	74	1	in	in	ADP
fueconorg-2767	74	2	this	this	DET
fueconorg-2767	74	3	way	way	NOUN
fueconorg-2767	74	4	,	,	PUNCT
fueconorg-2767	74	5	accountants	accountant	NOUN
fueconorg-2767	74	6	achieve	achieve	VERB
fueconorg-2767	74	7	the	the	DET
fueconorg-2767	74	8	objective	objective	NOUN
fueconorg-2767	74	9	of	of	ADP
fueconorg-2767	74	10	not	not	PART
fueconorg-2767	74	11	reducing	reduce	VERB
fueconorg-2767	74	12	net	net	ADJ
fueconorg-2767	74	13	cash	cash	NOUN
fueconorg-2767	74	14	flow	flow	NOUN
fueconorg-2767	74	15	from	from	ADP
fueconorg-2767	74	16	operating	operate	VERB
fueconorg-2767	74	17	activities	activity	NOUN
fueconorg-2767	74	18	.	.	PUNCT
fueconorg-2767	75	1	it	it	PRON
fueconorg-2767	75	2	should	should	AUX
fueconorg-2767	75	3	be	be	AUX
fueconorg-2767	75	4	borne	bear	VERB
fueconorg-2767	75	5	in	in	ADP
fueconorg-2767	75	6	mind	mind	NOUN
fueconorg-2767	75	7	that	that	SCONJ
fueconorg-2767	75	8	“	"	PUNCT
fueconorg-2767	75	9	effects	effect	NOUN
fueconorg-2767	75	10	of	of	ADP
fueconorg-2767	75	11	capitalization	capitalization	NOUN
fueconorg-2767	75	12	on	on	ADP
fueconorg-2767	75	13	cash	cash	NOUN
fueconorg-2767	75	14	flows	flow	NOUN
fueconorg-2767	75	15	from	from	ADP
fueconorg-2767	75	16	operating	operate	VERB
fueconorg-2767	75	17	activities	activity	NOUN
fueconorg-2767	75	18	are	be	AUX
fueconorg-2767	75	19	especially	especially	ADV
fueconorg-2767	75	20	evident	evident	ADJ
fueconorg-2767	75	21	when	when	SCONJ
fueconorg-2767	75	22	a	a	DET
fueconorg-2767	75	23	company	company	NOUN
fueconorg-2767	75	24	changes	change	VERB
fueconorg-2767	75	25	its	its	PRON
fueconorg-2767	75	26	capitalization	capitalization	NOUN
fueconorg-2767	75	27	policy	policy	NOUN
fueconorg-2767	75	28	”	"	PUNCT
fueconorg-2767	75	29	(	(	PUNCT
fueconorg-2767	75	30	đukić	đukić	PROPN
fueconorg-2767	75	31	&	&	CCONJ
fueconorg-2767	75	32	pavlović	pavlović	PROPN
fueconorg-2767	75	33	,	,	PUNCT
fueconorg-2767	75	34	2014	2014	NUM
fueconorg-2767	75	35	,	,	PUNCT
fueconorg-2767	75	36	232	232	NUM
fueconorg-2767	75	37	)	)	PUNCT
fueconorg-2767	75	38	.	.	PUNCT
fueconorg-2767	76	1	period	period	NOUN
fueconorg-2767	76	2	costs	cost	NOUN
fueconorg-2767	76	3	are	be	AUX
fueconorg-2767	76	4	capitalized	capitalize	VERB
fueconorg-2767	76	5	to	to	PART
fueconorg-2767	76	6	show	show	VERB
fueconorg-2767	76	7	better	well	ADJ
fueconorg-2767	76	8	results	result	NOUN
fueconorg-2767	76	9	,	,	PUNCT
fueconorg-2767	76	10	i.e.	i.e.	X
fueconorg-2767	76	11	they	they	PRON
fueconorg-2767	76	12	are	be	AUX
fueconorg-2767	76	13	included	include	VERB
fueconorg-2767	76	14	in	in	ADP
fueconorg-2767	76	15	the	the	DET
fueconorg-2767	76	16	value	value	NOUN
fueconorg-2767	76	17	of	of	ADP
fueconorg-2767	76	18	assets	asset	NOUN
fueconorg-2767	76	19	belonging	belong	VERB
fueconorg-2767	76	20	to	to	ADP
fueconorg-2767	76	21	fixed	fix	VERB
fueconorg-2767	76	22	assets	asset	NOUN
fueconorg-2767	76	23	,	,	PUNCT
fueconorg-2767	76	24	so	so	SCONJ
fueconorg-2767	76	25	that	that	SCONJ
fueconorg-2767	76	26	they	they	PRON
fueconorg-2767	76	27	do	do	AUX
fueconorg-2767	76	28	not	not	PART
fueconorg-2767	76	29	represent	represent	VERB
fueconorg-2767	76	30	period	period	NOUN
fueconorg-2767	76	31	costs	cost	NOUN
fueconorg-2767	76	32	.	.	PUNCT
fueconorg-2767	77	1	they	they	PRON
fueconorg-2767	77	2	are	be	AUX
fueconorg-2767	77	3	shown	show	VERB
fueconorg-2767	77	4	as	as	ADP
fueconorg-2767	77	5	costs	cost	NOUN
fueconorg-2767	77	6	at	at	ADP
fueconorg-2767	77	7	the	the	DET
fueconorg-2767	77	8	time	time	NOUN
fueconorg-2767	77	9	when	when	SCONJ
fueconorg-2767	77	10	those	those	DET
fueconorg-2767	77	11	particular	particular	ADJ
fueconorg-2767	77	12	fixed	fix	VERB
fueconorg-2767	77	13	assets	asset	NOUN
fueconorg-2767	77	14	are	be	AUX
fueconorg-2767	77	15	depreciated	depreciate	VERB
fueconorg-2767	77	16	,	,	PUNCT
fueconorg-2767	77	17	so	so	SCONJ
fueconorg-2767	77	18	they	they	PRON
fueconorg-2767	77	19	are	be	AUX
fueconorg-2767	77	20	written	write	VERB
fueconorg-2767	77	21	off	off	ADP
fueconorg-2767	77	22	successively	successively	ADV
fueconorg-2767	77	23	over	over	ADP
fueconorg-2767	77	24	several	several	ADJ
fueconorg-2767	77	25	future	future	ADJ
fueconorg-2767	77	26	periods	period	NOUN
fueconorg-2767	77	27	.	.	PUNCT
fueconorg-2767	78	1	most	most	ADV
fueconorg-2767	78	2	often	often	ADV
fueconorg-2767	78	3	capitalization	capitalization	NOUN
fueconorg-2767	78	4	applies	apply	VERB
fueconorg-2767	78	5	when	when	SCONJ
fueconorg-2767	78	6	it	it	PRON
fueconorg-2767	78	7	comes	come	VERB
fueconorg-2767	78	8	to	to	ADP
fueconorg-2767	78	9	:	:	PUNCT
fueconorg-2767	78	10	marketing	marketing	NOUN
fueconorg-2767	78	11	costs	cost	NOUN
fueconorg-2767	78	12	(	(	PUNCT
fueconorg-2767	78	13	according	accord	VERB
fueconorg-2767	78	14	to	to	ADP
fueconorg-2767	78	15	ias	ias	PROPN
fueconorg-2767	78	16	38	38	NUM
fueconorg-2767	78	17	intangible	intangible	ADJ
fueconorg-2767	78	18	assets	asset	NOUN
fueconorg-2767	78	19	)	)	PUNCT
fueconorg-2767	78	20	,	,	PUNCT
fueconorg-2767	78	21	research	research	NOUN
fueconorg-2767	78	22	and	and	CCONJ
fueconorg-2767	78	23	development	development	NOUN
fueconorg-2767	78	24	costs	cost	NOUN
fueconorg-2767	78	25	(	(	PUNCT
fueconorg-2767	78	26	according	accord	VERB
fueconorg-2767	78	27	to	to	ADP
fueconorg-2767	78	28	ias	ias	PROPN
fueconorg-2767	78	29	38	38	NUM
fueconorg-2767	78	30	–	–	PUNCT
fueconorg-2767	78	31	intangible	intangible	ADJ
fueconorg-2767	78	32	assets	asset	NOUN
fueconorg-2767	78	33	)	)	PUNCT
fueconorg-2767	78	34	,	,	PUNCT
fueconorg-2767	78	35	direct	direct	ADJ
fueconorg-2767	78	36	costs	cost	NOUN
fueconorg-2767	78	37	incurred	incur	VERB
fueconorg-2767	78	38	prior	prior	ADV
fueconorg-2767	78	39	to	to	ADP
fueconorg-2767	78	40	starting	start	VERB
fueconorg-2767	78	41	the	the	DET
fueconorg-2767	78	42	plant	plant	NOUN
fueconorg-2767	78	43	(	(	PUNCT
fueconorg-2767	78	44	according	accord	VERB
fueconorg-2767	78	45	to	to	ADP
fueconorg-2767	78	46	ias	ias	PROPN
fueconorg-2767	78	47	16	16	NUM
fueconorg-2767	78	48	–	–	PUNCT
fueconorg-2767	78	49	property	property	NOUN
fueconorg-2767	78	50	,	,	PUNCT
fueconorg-2767	78	51	plant	plant	NOUN
fueconorg-2767	78	52	,	,	PUNCT
fueconorg-2767	78	53	and	and	CCONJ
fueconorg-2767	78	54	equipment	equipment	NOUN
fueconorg-2767	78	55	)	)	PUNCT
fueconorg-2767	78	56	,	,	PUNCT
fueconorg-2767	78	57	maintenance	maintenance	NOUN
fueconorg-2767	78	58	and	and	CCONJ
fueconorg-2767	78	59	repair	repair	NOUN
fueconorg-2767	78	60	costs	cost	NOUN
fueconorg-2767	78	61	(	(	PUNCT
fueconorg-2767	78	62	according	accord	VERB
fueconorg-2767	78	63	to	to	ADP
fueconorg-2767	78	64	ias	ias	PROPN
fueconorg-2767	78	65	16	16	NUM
fueconorg-2767	78	66	–	–	PUNCT
fueconorg-2767	78	67	property	property	NOUN
fueconorg-2767	78	68	,	,	PUNCT
fueconorg-2767	78	69	plant	plant	NOUN
fueconorg-2767	78	70	,	,	PUNCT
fueconorg-2767	78	71	and	and	CCONJ
fueconorg-2767	78	72	equipment	equipment	NOUN
fueconorg-2767	78	73	)	)	PUNCT
fueconorg-2767	78	74	,	,	PUNCT
fueconorg-2767	78	75	interest	interest	NOUN
fueconorg-2767	78	76	on	on	ADP
fueconorg-2767	78	77	loans	loan	NOUN
fueconorg-2767	78	78	used	use	VERB
fueconorg-2767	78	79	to	to	PART
fueconorg-2767	78	80	purchase	purchase	VERB
fueconorg-2767	78	81	fixed	fix	VERB
fueconorg-2767	78	82	assets	asset	NOUN
fueconorg-2767	78	83	(	(	PUNCT
fueconorg-2767	78	84	according	accord	VERB
fueconorg-2767	78	85	to	to	ADP
fueconorg-2767	78	86	ias	ias	PROPN
fueconorg-2767	78	87	23	23	NUM
fueconorg-2767	78	88	–	–	PUNCT
fueconorg-2767	78	89	borrowing	borrowing	NOUN
fueconorg-2767	78	90	costs	cost	NOUN
fueconorg-2767	78	91	)	)	PUNCT
fueconorg-2767	78	92	,	,	PUNCT
fueconorg-2767	78	93	and	and	CCONJ
fueconorg-2767	78	94	cost	cost	NOUN
fueconorg-2767	78	95	of	of	ADP
fueconorg-2767	78	96	software	software	NOUN
fueconorg-2767	78	97	development	development	NOUN
fueconorg-2767	78	98	(	(	PUNCT
fueconorg-2767	78	99	according	accord	VERB
fueconorg-2767	78	100	to	to	ADP
fueconorg-2767	78	101	ias	ias	PROPN
fueconorg-2767	78	102	38	38	NUM
fueconorg-2767	78	103	–	–	PUNCT
fueconorg-2767	78	104	intangible	intangible	ADJ
fueconorg-2767	78	105	assets	asset	NOUN
fueconorg-2767	78	106	)	)	PUNCT
fueconorg-2767	78	107	(	(	PUNCT
fueconorg-2767	78	108	đukić	đukić	PROPN
fueconorg-2767	78	109	&	&	CCONJ
fueconorg-2767	78	110	pavlović	pavlović	PROPN
fueconorg-2767	78	111	,	,	PUNCT
fueconorg-2767	78	112	2014	2014	NUM
fueconorg-2767	78	113	,	,	PUNCT
fueconorg-2767	78	114	231	231	NUM
fueconorg-2767	78	115	-	-	SYM
fueconorg-2767	78	116	232	232	NUM
fueconorg-2767	78	117	)	)	PUNCT
fueconorg-2767	78	118	.	.	PUNCT
fueconorg-2767	79	1	costs	cost	NOUN
fueconorg-2767	79	2	incurred	incur	VERB
fueconorg-2767	79	3	during	during	ADP
fueconorg-2767	79	4	the	the	DET
fueconorg-2767	79	5	purchase	purchase	NOUN
fueconorg-2767	79	6	of	of	ADP
fueconorg-2767	79	7	materials	material	NOUN
fueconorg-2767	79	8	or	or	CCONJ
fueconorg-2767	79	9	goods	good	NOUN
fueconorg-2767	79	10	by	by	ADP
fueconorg-2767	79	11	their	their	PRON
fueconorg-2767	79	12	nature	nature	NOUN
fueconorg-2767	79	13	can	can	AUX
fueconorg-2767	79	14	not	not	PART
fueconorg-2767	79	15	be	be	AUX
fueconorg-2767	79	16	part	part	NOUN
fueconorg-2767	79	17	of	of	ADP
fueconorg-2767	79	18	cash	cash	NOUN
fueconorg-2767	79	19	flows	flow	NOUN
fueconorg-2767	79	20	from	from	ADP
fueconorg-2767	79	21	investing	invest	VERB
fueconorg-2767	79	22	activities	activity	NOUN
fueconorg-2767	79	23	.	.	PUNCT
fueconorg-2767	80	1	their	their	PRON
fueconorg-2767	80	2	goal	goal	NOUN
fueconorg-2767	80	3	determines	determine	VERB
fueconorg-2767	80	4	classification	classification	NOUN
fueconorg-2767	80	5	of	of	ADP
fueconorg-2767	80	6	cash	cash	NOUN
fueconorg-2767	80	7	outflows	outflow	NOUN
fueconorg-2767	80	8	as	as	ADP
fueconorg-2767	80	9	a	a	DET
fueconorg-2767	80	10	component	component	NOUN
fueconorg-2767	80	11	of	of	ADP
fueconorg-2767	80	12	operating	operating	NOUN
fueconorg-2767	80	13	activities	activity	NOUN
fueconorg-2767	80	14	(	(	PUNCT
fueconorg-2767	80	15	stevanović	stevanović	NOUN
fueconorg-2767	80	16	,	,	PUNCT
fueconorg-2767	80	17	belopavlović	belopavlović	PROPN
fueconorg-2767	80	18	&	&	CCONJ
fueconorg-2767	80	19	lazarević	lazarević	PROPN
fueconorg-2767	80	20	-	-	PUNCT
fueconorg-2767	80	21	moravčević	moravčević	NOUN
fueconorg-2767	80	22	,	,	PUNCT
fueconorg-2767	80	23	2013	2013	NUM
fueconorg-2767	80	24	,	,	PUNCT
fueconorg-2767	80	25	34	34	NUM
fueconorg-2767	80	26	)	)	PUNCT
fueconorg-2767	80	27	.	.	PUNCT
fueconorg-2767	81	1	treatment	treatment	NOUN
fueconorg-2767	81	2	of	of	ADP
fueconorg-2767	81	3	certain	certain	ADJ
fueconorg-2767	81	4	current	current	ADJ
fueconorg-2767	81	5	assets	asset	NOUN
fueconorg-2767	81	6	as	as	ADP
fueconorg-2767	81	7	a	a	DET
fueconorg-2767	81	8	segment	segment	NOUN
fueconorg-2767	81	9	of	of	ADP
fueconorg-2767	81	10	fixed	fix	VERB
fueconorg-2767	81	11	assets	asset	NOUN
fueconorg-2767	81	12	,	,	PUNCT
fueconorg-2767	81	13	i.e.	i.e.	X
fueconorg-2767	81	14	of	of	ADP
fueconorg-2767	81	15	cash	cash	NOUN
fueconorg-2767	81	16	168	168	NUM
fueconorg-2767	81	17	a.	a.	NOUN
fueconorg-2767	81	18	arsenijević	arsenijević	NOUN
fueconorg-2767	81	19	,	,	PUNCT
fueconorg-2767	81	20	t.	t.	PROPN
fueconorg-2767	81	21	đukić	đukić	PROPN
fueconorg-2767	81	22	outflow	outflow	VERB
fueconorg-2767	81	23	for	for	ADP
fueconorg-2767	81	24	their	their	PRON
fueconorg-2767	81	25	purchase	purchase	NOUN
fueconorg-2767	81	26	as	as	ADP
fueconorg-2767	81	27	outflow	outflow	NOUN
fueconorg-2767	81	28	from	from	ADP
fueconorg-2767	81	29	investing	invest	VERB
fueconorg-2767	81	30	activities	activity	NOUN
fueconorg-2767	81	31	,	,	PUNCT
fueconorg-2767	81	32	rather	rather	ADV
fueconorg-2767	81	33	than	than	ADP
fueconorg-2767	81	34	presenting	present	VERB
fueconorg-2767	81	35	them	they	PRON
fueconorg-2767	81	36	as	as	ADP
fueconorg-2767	81	37	outflow	outflow	ADJ
fueconorg-2767	81	38	from	from	ADP
fueconorg-2767	81	39	operating	operate	VERB
fueconorg-2767	81	40	activities	activity	NOUN
fueconorg-2767	81	41	,	,	PUNCT
fueconorg-2767	81	42	leads	lead	VERB
fueconorg-2767	81	43	to	to	ADP
fueconorg-2767	81	44	overestimation	overestimation	NOUN
fueconorg-2767	81	45	of	of	ADP
fueconorg-2767	81	46	net	net	ADJ
fueconorg-2767	81	47	operating	operate	VERB
fueconorg-2767	81	48	cash	cash	NOUN
fueconorg-2767	81	49	flow	flow	NOUN
fueconorg-2767	81	50	.	.	PUNCT
fueconorg-2767	82	1	companies	company	NOUN
fueconorg-2767	82	2	of	of	ADP
fueconorg-2767	82	3	equal	equal	ADJ
fueconorg-2767	82	4	capital	capital	NOUN
fueconorg-2767	82	5	intensity	intensity	NOUN
fueconorg-2767	82	6	can	can	AUX
fueconorg-2767	82	7	report	report	VERB
fueconorg-2767	82	8	on	on	ADP
fueconorg-2767	82	9	a	a	DET
fueconorg-2767	82	10	different	different	ADJ
fueconorg-2767	82	11	net	net	ADJ
fueconorg-2767	82	12	cash	cash	NOUN
fueconorg-2767	82	13	flow	flow	NOUN
fueconorg-2767	82	14	from	from	ADP
fueconorg-2767	82	15	operating	operate	VERB
fueconorg-2767	82	16	activities	activity	NOUN
fueconorg-2767	82	17	in	in	ADP
fueconorg-2767	82	18	the	the	DET
fueconorg-2767	82	19	event	event	NOUN
fueconorg-2767	82	20	that	that	PRON
fueconorg-2767	82	21	a	a	DET
fueconorg-2767	82	22	company	company	NOUN
fueconorg-2767	82	23	procures	procure	VERB
fueconorg-2767	82	24	equipment	equipment	NOUN
fueconorg-2767	82	25	on	on	ADP
fueconorg-2767	82	26	the	the	DET
fueconorg-2767	82	27	basis	basis	NOUN
fueconorg-2767	82	28	of	of	ADP
fueconorg-2767	82	29	business	business	NOUN
fueconorg-2767	82	30	lease	lease	NOUN
fueconorg-2767	82	31	,	,	PUNCT
fueconorg-2767	82	32	and	and	CCONJ
fueconorg-2767	82	33	a	a	DET
fueconorg-2767	82	34	second	second	ADJ
fueconorg-2767	82	35	company	company	NOUN
fueconorg-2767	82	36	buys	buy	VERB
fueconorg-2767	82	37	the	the	DET
fueconorg-2767	82	38	same	same	ADJ
fueconorg-2767	82	39	equipment	equipment	NOUN
fueconorg-2767	82	40	.	.	PUNCT
fueconorg-2767	83	1	the	the	DET
fueconorg-2767	83	2	company	company	NOUN
fueconorg-2767	83	3	that	that	PRON
fueconorg-2767	83	4	leases	lease	VERB
fueconorg-2767	83	5	equipment	equipment	NOUN
fueconorg-2767	83	6	presents	present	NOUN
fueconorg-2767	83	7	leasing	leasing	NOUN
fueconorg-2767	83	8	costs	cost	NOUN
fueconorg-2767	83	9	as	as	ADP
fueconorg-2767	83	10	outflow	outflow	ADJ
fueconorg-2767	83	11	from	from	ADP
fueconorg-2767	83	12	operating	operate	VERB
fueconorg-2767	83	13	activities	activity	NOUN
fueconorg-2767	83	14	,	,	PUNCT
fueconorg-2767	83	15	while	while	SCONJ
fueconorg-2767	83	16	the	the	DET
fueconorg-2767	83	17	company	company	NOUN
fueconorg-2767	83	18	that	that	PRON
fueconorg-2767	83	19	buys	buy	VERB
fueconorg-2767	83	20	equipment	equipment	NOUN
fueconorg-2767	83	21	sees	see	VERB
fueconorg-2767	83	22	purchase	purchase	NOUN
fueconorg-2767	83	23	costs	cost	NOUN
fueconorg-2767	83	24	as	as	ADP
fueconorg-2767	83	25	capital	capital	NOUN
fueconorg-2767	83	26	expenditure	expenditure	NOUN
fueconorg-2767	83	27	,	,	PUNCT
fueconorg-2767	83	28	and	and	CCONJ
fueconorg-2767	83	29	classifies	classify	VERB
fueconorg-2767	83	30	them	they	PRON
fueconorg-2767	83	31	into	into	ADP
fueconorg-2767	83	32	cash	cash	NOUN
fueconorg-2767	83	33	outflow	outflow	NOUN
fueconorg-2767	83	34	from	from	ADP
fueconorg-2767	83	35	investing	invest	VERB
fueconorg-2767	83	36	activities	activity	NOUN
fueconorg-2767	83	37	(	(	PUNCT
fueconorg-2767	83	38	white	white	ADJ
fueconorg-2767	83	39	,	,	PUNCT
fueconorg-2767	83	40	sondhi	sondhi	PROPN
fueconorg-2767	83	41	&	&	CCONJ
fueconorg-2767	83	42	fried	fry	VERB
fueconorg-2767	83	43	,	,	PUNCT
fueconorg-2767	83	44	2003	2003	NUM
fueconorg-2767	83	45	)	)	PUNCT
fueconorg-2767	83	46	.	.	PUNCT
fueconorg-2767	84	1	“	"	PUNCT
fueconorg-2767	84	2	misrepresentation	misrepresentation	NOUN
fueconorg-2767	84	3	of	of	ADP
fueconorg-2767	84	4	outflows	outflow	NOUN
fueconorg-2767	84	5	for	for	ADP
fueconorg-2767	84	6	leasing	lease	VERB
fueconorg-2767	84	7	as	as	ADP
fueconorg-2767	84	8	investment	investment	NOUN
fueconorg-2767	84	9	and	and	CCONJ
fueconorg-2767	84	10	its	its	PRON
fueconorg-2767	84	11	exclusion	exclusion	NOUN
fueconorg-2767	84	12	from	from	ADP
fueconorg-2767	84	13	the	the	DET
fueconorg-2767	84	14	group	group	NOUN
fueconorg-2767	84	15	of	of	ADP
fueconorg-2767	84	16	operating	operate	VERB
fueconorg-2767	84	17	cash	cash	NOUN
fueconorg-2767	84	18	flows	flow	NOUN
fueconorg-2767	84	19	would	would	AUX
fueconorg-2767	84	20	lead	lead	VERB
fueconorg-2767	84	21	to	to	ADP
fueconorg-2767	84	22	overestimation	overestimation	NOUN
fueconorg-2767	84	23	of	of	ADP
fueconorg-2767	84	24	cash	cash	NOUN
fueconorg-2767	84	25	flows	flow	NOUN
fueconorg-2767	84	26	from	from	ADP
fueconorg-2767	84	27	operating	operate	VERB
fueconorg-2767	84	28	activities	activity	NOUN
fueconorg-2767	84	29	”	"	PUNCT
fueconorg-2767	84	30	(	(	PUNCT
fueconorg-2767	84	31	stevanović	stevanović	NOUN
fueconorg-2767	84	32	,	,	PUNCT
fueconorg-2767	84	33	belopavlović	belopavlović	PROPN
fueconorg-2767	84	34	&	&	CCONJ
fueconorg-2767	84	35	lazarević	lazarević	PROPN
fueconorg-2767	84	36	-	-	PUNCT
fueconorg-2767	84	37	moravčević	moravčević	NOUN
fueconorg-2767	84	38	,	,	PUNCT
fueconorg-2767	84	39	2013	2013	NUM
fueconorg-2767	84	40	,	,	PUNCT
fueconorg-2767	84	41	35	35	NUM
fueconorg-2767	84	42	)	)	PUNCT
fueconorg-2767	84	43	.	.	PUNCT
fueconorg-2767	85	1	another	another	DET
fueconorg-2767	85	2	well	well	ADV
fueconorg-2767	85	3	-	-	PUNCT
fueconorg-2767	85	4	known	know	VERB
fueconorg-2767	85	5	example	example	NOUN
fueconorg-2767	85	6	comes	come	VERB
fueconorg-2767	85	7	from	from	ADP
fueconorg-2767	85	8	the	the	DET
fueconorg-2767	85	9	company	company	NOUN
fueconorg-2767	85	10	“	"	PUNCT
fueconorg-2767	85	11	worldcom	worldcom	PROPN
fueconorg-2767	85	12	”	"	PUNCT
fueconorg-2767	85	13	,	,	PUNCT
fueconorg-2767	85	14	which	which	PRON
fueconorg-2767	85	15	committed	commit	VERB
fueconorg-2767	85	16	one	one	NUM
fueconorg-2767	85	17	of	of	ADP
fueconorg-2767	85	18	the	the	DET
fueconorg-2767	85	19	biggest	big	ADJ
fueconorg-2767	85	20	frauds	fraud	NOUN
fueconorg-2767	85	21	in	in	ADP
fueconorg-2767	85	22	financial	financial	ADJ
fueconorg-2767	85	23	statements	statement	NOUN
fueconorg-2767	85	24	in	in	ADP
fueconorg-2767	85	25	history	history	NOUN
fueconorg-2767	85	26	.	.	PUNCT
fueconorg-2767	86	1	“	"	PUNCT
fueconorg-2767	86	2	worldcom	worldcom	PROPN
fueconorg-2767	86	3	”	"	PUNCT
fueconorg-2767	86	4	presented	present	VERB
fueconorg-2767	86	5	its	its	PRON
fueconorg-2767	86	6	operating	operating	NOUN
fueconorg-2767	86	7	expenses	expense	NOUN
fueconorg-2767	86	8	as	as	ADP
fueconorg-2767	86	9	the	the	DET
fueconorg-2767	86	10	purchase	purchase	NOUN
fueconorg-2767	86	11	of	of	ADP
fueconorg-2767	86	12	fixed	fix	VERB
fueconorg-2767	86	13	assets	asset	NOUN
fueconorg-2767	86	14	,	,	PUNCT
fueconorg-2767	86	15	and	and	CCONJ
fueconorg-2767	86	16	classified	classify	VERB
fueconorg-2767	86	17	them	they	PRON
fueconorg-2767	86	18	in	in	ADP
fueconorg-2767	86	19	the	the	DET
fueconorg-2767	86	20	cash	cash	NOUN
fueconorg-2767	86	21	flow	flow	NOUN
fueconorg-2767	86	22	statement	statement	NOUN
fueconorg-2767	86	23	as	as	ADP
fueconorg-2767	86	24	outflows	outflow	NOUN
fueconorg-2767	86	25	from	from	ADP
fueconorg-2767	86	26	investing	invest	VERB
fueconorg-2767	86	27	activities	activity	NOUN
fueconorg-2767	86	28	,	,	PUNCT
fueconorg-2767	86	29	rather	rather	ADV
fueconorg-2767	86	30	than	than	ADP
fueconorg-2767	86	31	operating	operate	VERB
fueconorg-2767	86	32	activities	activity	NOUN
fueconorg-2767	86	33	.	.	PUNCT
fueconorg-2767	87	1	in	in	ADP
fueconorg-2767	87	2	this	this	DET
fueconorg-2767	87	3	way	way	NOUN
fueconorg-2767	87	4	,	,	PUNCT
fueconorg-2767	87	5	“	"	PUNCT
fueconorg-2767	87	6	worldcom	worldcom	X
fueconorg-2767	87	7	”	"	PUNCT
fueconorg-2767	87	8	reclassified	reclassify	VERB
fueconorg-2767	87	9	over	over	ADP
fueconorg-2767	87	10	5	5	NUM
fueconorg-2767	87	11	billion	billion	NUM
fueconorg-2767	87	12	dollars	dollar	NOUN
fueconorg-2767	87	13	in	in	ADP
fueconorg-2767	87	14	cash	cash	NOUN
fueconorg-2767	87	15	outflows	outflow	NOUN
fueconorg-2767	87	16	during	during	ADP
fueconorg-2767	87	17	2000	2000	NUM
fueconorg-2767	87	18	and	and	CCONJ
fueconorg-2767	87	19	2001	2001	NUM
fueconorg-2767	87	20	from	from	ADP
fueconorg-2767	87	21	operating	operate	VERB
fueconorg-2767	87	22	into	into	ADP
fueconorg-2767	87	23	investing	investing	NOUN
fueconorg-2767	87	24	activities	activity	NOUN
fueconorg-2767	87	25	(	(	PUNCT
fueconorg-2767	87	26	beresford	beresford	NOUN
fueconorg-2767	87	27	,	,	PUNCT
fueconorg-2767	87	28	katzenbach	katzenbach	PROPN
fueconorg-2767	87	29	&	&	CCONJ
fueconorg-2767	87	30	rogers	rogers	PROPN
fueconorg-2767	87	31	,	,	PUNCT
fueconorg-2767	87	32	2003	2003	NUM
fueconorg-2767	87	33	)	)	PUNCT
fueconorg-2767	87	34	.	.	PUNCT
fueconorg-2767	88	1	also	also	ADV
fueconorg-2767	88	2	known	know	VERB
fueconorg-2767	88	3	is	be	AUX
fueconorg-2767	88	4	the	the	DET
fueconorg-2767	88	5	case	case	NOUN
fueconorg-2767	88	6	of	of	ADP
fueconorg-2767	88	7	“	"	PUNCT
fueconorg-2767	88	8	health	health	NOUN
fueconorg-2767	88	9	south	south	NOUN
fueconorg-2767	88	10	”	"	PUNCT
fueconorg-2767	88	11	,	,	PUNCT
fueconorg-2767	88	12	which	which	PRON
fueconorg-2767	88	13	capitalized	capitalize	VERB
fueconorg-2767	88	14	costs	cost	NOUN
fueconorg-2767	88	15	of	of	ADP
fueconorg-2767	88	16	sponsoring	sponsor	VERB
fueconorg-2767	88	17	hockey	hockey	NOUN
fueconorg-2767	88	18	team	team	NOUN
fueconorg-2767	88	19	from	from	ADP
fueconorg-2767	88	20	pennsylvania	pennsylvania	PROPN
fueconorg-2767	88	21	as	as	ADP
fueconorg-2767	88	22	costs	cost	NOUN
fueconorg-2767	88	23	of	of	ADP
fueconorg-2767	88	24	advertising	advertising	NOUN
fueconorg-2767	88	25	in	in	ADP
fueconorg-2767	88	26	daily	daily	ADJ
fueconorg-2767	88	27	newspapers	newspaper	NOUN
fueconorg-2767	88	28	(	(	PUNCT
fueconorg-2767	88	29	đukić	đukić	PROPN
fueconorg-2767	88	30	&	&	CCONJ
fueconorg-2767	88	31	pavlović	pavlović	PROPN
fueconorg-2767	88	32	,	,	PUNCT
fueconorg-2767	88	33	2014	2014	NUM
fueconorg-2767	88	34	,	,	PUNCT
fueconorg-2767	88	35	231	231	NUM
fueconorg-2767	88	36	-	-	SYM
fueconorg-2767	88	37	232	232	NUM
fueconorg-2767	88	38	)	)	PUNCT
fueconorg-2767	88	39	.	.	PUNCT
fueconorg-2767	89	1	3.2	3.2	NUM
fueconorg-2767	89	2	.	.	PUNCT
fueconorg-2767	89	3	correlation	correlation	NOUN
fueconorg-2767	89	4	between	between	ADP
fueconorg-2767	89	5	balance	balance	NOUN
fueconorg-2767	89	6	sheet	sheet	NOUN
fueconorg-2767	89	7	and	and	CCONJ
fueconorg-2767	89	8	cash	cash	NOUN
fueconorg-2767	89	9	flow	flow	NOUN
fueconorg-2767	89	10	statement	statement	NOUN
fueconorg-2767	89	11	in	in	ADP
fueconorg-2767	89	12	creative	creative	ADJ
fueconorg-2767	89	13	financial	financial	ADJ
fueconorg-2767	89	14	reporting	reporting	NOUN
fueconorg-2767	89	15	manipulation	manipulation	NOUN
fueconorg-2767	89	16	of	of	ADP
fueconorg-2767	89	17	assets	asset	NOUN
fueconorg-2767	89	18	and	and	CCONJ
fueconorg-2767	89	19	liabilities	liability	NOUN
fueconorg-2767	89	20	in	in	ADP
fueconorg-2767	89	21	the	the	DET
fueconorg-2767	89	22	balance	balance	NOUN
fueconorg-2767	89	23	sheet	sheet	NOUN
fueconorg-2767	89	24	and	and	CCONJ
fueconorg-2767	89	25	cash	cash	NOUN
fueconorg-2767	89	26	flow	flow	NOUN
fueconorg-2767	89	27	in	in	ADP
fueconorg-2767	89	28	cash	cash	NOUN
fueconorg-2767	89	29	flow	flow	NOUN
fueconorg-2767	89	30	statement	statement	NOUN
fueconorg-2767	89	31	is	be	AUX
fueconorg-2767	89	32	“	"	PUNCT
fueconorg-2767	89	33	harder	hard	ADJ
fueconorg-2767	89	34	to	to	PART
fueconorg-2767	89	35	detect	detect	VERB
fueconorg-2767	89	36	and	and	CCONJ
fueconorg-2767	89	37	prevent	prevent	VERB
fueconorg-2767	89	38	in	in	ADP
fueconorg-2767	89	39	relation	relation	NOUN
fueconorg-2767	89	40	to	to	ADP
fueconorg-2767	89	41	manipulation	manipulation	NOUN
fueconorg-2767	89	42	with	with	ADP
fueconorg-2767	89	43	income	income	NOUN
fueconorg-2767	89	44	and	and	CCONJ
fueconorg-2767	89	45	expenses	expense	NOUN
fueconorg-2767	89	46	in	in	ADP
fueconorg-2767	89	47	the	the	DET
fueconorg-2767	89	48	income	income	NOUN
fueconorg-2767	89	49	statement	statement	NOUN
fueconorg-2767	89	50	”	"	PUNCT
fueconorg-2767	89	51	(	(	PUNCT
fueconorg-2767	89	52	dimitrijević	dimitrijević	NOUN
fueconorg-2767	89	53	,	,	PUNCT
fueconorg-2767	89	54	2015	2015	NUM
fueconorg-2767	89	55	,	,	PUNCT
fueconorg-2767	89	56	137	137	NUM
fueconorg-2767	89	57	)	)	PUNCT
fueconorg-2767	89	58	.	.	PUNCT
fueconorg-2767	90	1	the	the	DET
fueconorg-2767	90	2	most	most	ADV
fueconorg-2767	90	3	common	common	ADJ
fueconorg-2767	90	4	forms	form	NOUN
fueconorg-2767	90	5	of	of	ADP
fueconorg-2767	90	6	manipulation	manipulation	NOUN
fueconorg-2767	90	7	that	that	PRON
fueconorg-2767	90	8	connect	connect	VERB
fueconorg-2767	90	9	balance	balance	NOUN
fueconorg-2767	90	10	sheet	sheet	NOUN
fueconorg-2767	90	11	and	and	CCONJ
fueconorg-2767	90	12	cash	cash	NOUN
fueconorg-2767	90	13	flow	flow	NOUN
fueconorg-2767	90	14	statement	statement	NOUN
fueconorg-2767	90	15	are	be	AUX
fueconorg-2767	90	16	:	:	PUNCT
fueconorg-2767	90	17	sale	sale	NOUN
fueconorg-2767	90	18	of	of	ADP
fueconorg-2767	90	19	receivables	receivables	NOUN
fueconorg-2767	90	20	before	before	ADP
fueconorg-2767	90	21	the	the	DET
fueconorg-2767	90	22	deadline	deadline	NOUN
fueconorg-2767	90	23	,	,	PUNCT
fueconorg-2767	90	24	collection	collection	NOUN
fueconorg-2767	90	25	of	of	ADP
fueconorg-2767	90	26	fraudulent	fraudulent	ADJ
fueconorg-2767	90	27	receivables	receivables	NOUN
fueconorg-2767	90	28	from	from	ADP
fueconorg-2767	90	29	customers	customer	NOUN
fueconorg-2767	90	30	,	,	PUNCT
fueconorg-2767	90	31	accelerating	accelerate	VERB
fueconorg-2767	90	32	the	the	DET
fueconorg-2767	90	33	pace	pace	NOUN
fueconorg-2767	90	34	of	of	ADP
fueconorg-2767	90	35	debt	debt	NOUN
fueconorg-2767	90	36	collection	collection	NOUN
fueconorg-2767	90	37	,	,	PUNCT
fueconorg-2767	90	38	use	use	NOUN
fueconorg-2767	90	39	of	of	ADP
fueconorg-2767	90	40	bank	bank	NOUN
fueconorg-2767	90	41	loans	loan	NOUN
fueconorg-2767	90	42	,	,	PUNCT
fueconorg-2767	90	43	“	"	PUNCT
fueconorg-2767	90	44	boomerang	boomerang	ADJ
fueconorg-2767	90	45	”	"	PUNCT
fueconorg-2767	90	46	transactions	transaction	NOUN
fueconorg-2767	90	47	,	,	PUNCT
fueconorg-2767	90	48	reclassification	reclassification	NOUN
fueconorg-2767	90	49	of	of	ADP
fueconorg-2767	90	50	cash	cash	NOUN
fueconorg-2767	90	51	flows	flow	NOUN
fueconorg-2767	90	52	from	from	ADP
fueconorg-2767	90	53	operations	operation	NOUN
fueconorg-2767	90	54	with	with	ADP
fueconorg-2767	90	55	securities	security	NOUN
fueconorg-2767	90	56	,	,	PUNCT
fueconorg-2767	90	57	slowing	slow	VERB
fueconorg-2767	90	58	the	the	DET
fueconorg-2767	90	59	pace	pace	NOUN
fueconorg-2767	90	60	of	of	ADP
fueconorg-2767	90	61	payment	payment	NOUN
fueconorg-2767	90	62	of	of	ADP
fueconorg-2767	90	63	liabilities	liability	NOUN
fueconorg-2767	90	64	,	,	PUNCT
fueconorg-2767	90	65	reducing	reduce	VERB
fueconorg-2767	90	66	the	the	DET
fueconorg-2767	90	67	volume	volume	NOUN
fueconorg-2767	90	68	of	of	ADP
fueconorg-2767	90	69	inventory	inventory	NOUN
fueconorg-2767	90	70	purchase	purchase	NOUN
fueconorg-2767	90	71	,	,	PUNCT
fueconorg-2767	90	72	use	use	NOUN
fueconorg-2767	90	73	of	of	ADP
fueconorg-2767	90	74	inflow	inflow	NOUN
fueconorg-2767	90	75	from	from	ADP
fueconorg-2767	90	76	acquisition	acquisition	NOUN
fueconorg-2767	90	77	of	of	ADP
fueconorg-2767	90	78	all	all	PRON
fueconorg-2767	90	79	or	or	CCONJ
fueconorg-2767	90	80	part	part	NOUN
fueconorg-2767	90	81	of	of	ADP
fueconorg-2767	90	82	the	the	DET
fueconorg-2767	90	83	company	company	NOUN
fueconorg-2767	90	84	.	.	PUNCT
fueconorg-2767	91	1	when	when	SCONJ
fueconorg-2767	91	2	selling	sell	VERB
fueconorg-2767	91	3	receivables	receivables	NOUN
fueconorg-2767	91	4	,	,	PUNCT
fueconorg-2767	91	5	usually	usually	ADV
fueconorg-2767	91	6	to	to	ADP
fueconorg-2767	91	7	a	a	DET
fueconorg-2767	91	8	bank	bank	NOUN
fueconorg-2767	91	9	,	,	PUNCT
fueconorg-2767	91	10	the	the	DET
fueconorg-2767	91	11	company	company	NOUN
fueconorg-2767	91	12	pays	pay	VERB
fueconorg-2767	91	13	a	a	DET
fueconorg-2767	91	14	commission	commission	NOUN
fueconorg-2767	91	15	to	to	PART
fueconorg-2767	91	16	reduce	reduce	VERB
fueconorg-2767	91	17	the	the	DET
fueconorg-2767	91	18	amount	amount	NOUN
fueconorg-2767	91	19	of	of	ADP
fueconorg-2767	91	20	receivables	receivables	NOUN
fueconorg-2767	91	21	sold	sell	VERB
fueconorg-2767	91	22	.	.	PUNCT
fueconorg-2767	92	1	this	this	DET
fueconorg-2767	92	2	type	type	NOUN
fueconorg-2767	92	3	of	of	ADP
fueconorg-2767	92	4	sale	sale	NOUN
fueconorg-2767	92	5	is	be	AUX
fueconorg-2767	92	6	seen	see	VERB
fueconorg-2767	92	7	as	as	ADP
fueconorg-2767	92	8	cash	cash	NOUN
fueconorg-2767	92	9	inflow	inflow	NOUN
fueconorg-2767	92	10	from	from	ADP
fueconorg-2767	92	11	financing	financing	NOUN
fueconorg-2767	92	12	activities	activity	NOUN
fueconorg-2767	92	13	.	.	PUNCT
fueconorg-2767	93	1	however	however	ADV
fueconorg-2767	93	2	,	,	PUNCT
fueconorg-2767	93	3	companies	company	NOUN
fueconorg-2767	93	4	usually	usually	ADV
fueconorg-2767	93	5	define	define	VERB
fueconorg-2767	93	6	this	this	DET
fueconorg-2767	93	7	inflow	inflow	NOUN
fueconorg-2767	93	8	as	as	ADP
fueconorg-2767	93	9	inflow	inflow	NOUN
fueconorg-2767	93	10	from	from	ADP
fueconorg-2767	93	11	operating	operate	VERB
fueconorg-2767	93	12	activities	activity	NOUN
fueconorg-2767	93	13	because	because	SCONJ
fueconorg-2767	93	14	they	they	PRON
fueconorg-2767	93	15	result	result	VERB
fueconorg-2767	93	16	from	from	ADP
fueconorg-2767	93	17	the	the	DET
fueconorg-2767	93	18	sale	sale	NOUN
fueconorg-2767	93	19	of	of	ADP
fueconorg-2767	93	20	receivables	receivables	NOUN
fueconorg-2767	93	21	resulting	result	VERB
fueconorg-2767	93	22	from	from	ADP
fueconorg-2767	93	23	goods	good	NOUN
fueconorg-2767	93	24	supplied	supply	VERB
fueconorg-2767	93	25	and	and	CCONJ
fueconorg-2767	93	26	services	service	NOUN
fueconorg-2767	93	27	rendered	render	VERB
fueconorg-2767	93	28	.	.	PUNCT
fueconorg-2767	94	1	a	a	DET
fueconorg-2767	94	2	characteristic	characteristic	ADJ
fueconorg-2767	94	3	example	example	NOUN
fueconorg-2767	94	4	(	(	PUNCT
fueconorg-2767	94	5	sec	sec	PROPN
fueconorg-2767	94	6	report	report	NOUN
fueconorg-2767	94	7	,	,	PUNCT
fueconorg-2767	94	8	2007	2007	NUM
fueconorg-2767	94	9	)	)	PUNCT
fueconorg-2767	94	10	for	for	ADP
fueconorg-2767	94	11	this	this	DET
fueconorg-2767	94	12	type	type	NOUN
fueconorg-2767	94	13	of	of	ADP
fueconorg-2767	94	14	manipulation	manipulation	NOUN
fueconorg-2767	94	15	is	be	AUX
fueconorg-2767	94	16	related	relate	VERB
fueconorg-2767	94	17	to	to	ADP
fueconorg-2767	94	18	the	the	DET
fueconorg-2767	94	19	us	us	PROPN
fueconorg-2767	94	20	pharmaceutical	pharmaceutical	NOUN
fueconorg-2767	94	21	distributor	distributor	NOUN
fueconorg-2767	94	22	“	"	PUNCT
fueconorg-2767	94	23	cardinal	cardinal	ADJ
fueconorg-2767	94	24	health	health	NOUN
fueconorg-2767	94	25	”	"	PUNCT
fueconorg-2767	94	26	.	.	PUNCT
fueconorg-2767	95	1	this	this	DET
fueconorg-2767	95	2	company	company	NOUN
fueconorg-2767	95	3	had	have	VERB
fueconorg-2767	95	4	a	a	DET
fueconorg-2767	95	5	problem	problem	NOUN
fueconorg-2767	95	6	with	with	ADP
fueconorg-2767	95	7	a	a	DET
fueconorg-2767	95	8	lack	lack	NOUN
fueconorg-2767	95	9	of	of	ADP
fueconorg-2767	95	10	money	money	NOUN
fueconorg-2767	95	11	,	,	PUNCT
fueconorg-2767	95	12	so	so	SCONJ
fueconorg-2767	95	13	it	it	PRON
fueconorg-2767	95	14	decided	decide	VERB
fueconorg-2767	95	15	to	to	PART
fueconorg-2767	95	16	sell	sell	VERB
fueconorg-2767	95	17	a	a	DET
fueconorg-2767	95	18	certain	certain	ADJ
fueconorg-2767	95	19	number	number	NOUN
fueconorg-2767	95	20	of	of	ADP
fueconorg-2767	95	21	receivables	receivables	NOUN
fueconorg-2767	95	22	on	on	ADP
fueconorg-2767	95	23	the	the	DET
fueconorg-2767	95	24	basis	basis	NOUN
fueconorg-2767	95	25	of	of	ADP
fueconorg-2767	95	26	which	which	PRON
fueconorg-2767	95	27	it	it	PRON
fueconorg-2767	95	28	accumulated	accumulate	VERB
fueconorg-2767	95	29	over	over	ADP
fueconorg-2767	95	30	800	800	NUM
fueconorg-2767	95	31	million	million	NUM
fueconorg-2767	95	32	dollars	dollar	NOUN
fueconorg-2767	95	33	.	.	PUNCT
fueconorg-2767	96	1	the	the	DET
fueconorg-2767	96	2	subject	subject	ADJ
fueconorg-2767	96	3	sale	sale	NOUN
fueconorg-2767	96	4	increased	increase	VERB
fueconorg-2767	96	5	inflow	inflow	NOUN
fueconorg-2767	96	6	from	from	ADP
fueconorg-2767	96	7	operating	operate	VERB
fueconorg-2767	96	8	activities	activity	NOUN
fueconorg-2767	96	9	during	during	ADP
fueconorg-2767	96	10	2004	2004	NUM
fueconorg-2767	96	11	,	,	PUNCT
fueconorg-2767	96	12	which	which	PRON
fueconorg-2767	96	13	,	,	PUNCT
fueconorg-2767	96	14	compared	compare	VERB
fueconorg-2767	96	15	to	to	ADP
fueconorg-2767	96	16	the	the	DET
fueconorg-2767	96	17	previous	previous	ADJ
fueconorg-2767	96	18	year	year	NOUN
fueconorg-2767	96	19	,	,	PUNCT
fueconorg-2767	96	20	was	be	AUX
fueconorg-2767	96	21	an	an	DET
fueconorg-2767	96	22	increase	increase	NOUN
fueconorg-2767	96	23	of	of	ADP
fueconorg-2767	96	24	971	971	NUM
fueconorg-2767	96	25	million	million	NUM
fueconorg-2767	96	26	dollars	dollar	NOUN
fueconorg-2767	96	27	.	.	PUNCT
fueconorg-2767	97	1	in	in	ADP
fueconorg-2767	97	2	this	this	DET
fueconorg-2767	97	3	way	way	NOUN
fueconorg-2767	97	4	,	,	PUNCT
fueconorg-2767	97	5	the	the	DET
fueconorg-2767	97	6	company	company	NOUN
fueconorg-2767	97	7	transferred	transfer	VERB
fueconorg-2767	97	8	inflows	inflow	NOUN
fueconorg-2767	97	9	from	from	ADP
fueconorg-2767	97	10	the	the	DET
fueconorg-2767	97	11	future	future	NOUN
fueconorg-2767	97	12	into	into	ADP
fueconorg-2767	97	13	the	the	DET
fueconorg-2767	97	14	present	present	ADJ
fueconorg-2767	97	15	period	period	NOUN
fueconorg-2767	97	16	,	,	PUNCT
fueconorg-2767	97	17	and	and	CCONJ
fueconorg-2767	97	18	thereby	thereby	ADV
fueconorg-2767	97	19	reduced	reduce	VERB
fueconorg-2767	97	20	future	future	ADJ
fueconorg-2767	97	21	cash	cash	NOUN
fueconorg-2767	97	22	inflows	inflow	NOUN
fueconorg-2767	97	23	from	from	ADP
fueconorg-2767	97	24	operating	operate	VERB
fueconorg-2767	97	25	activities	activity	NOUN
fueconorg-2767	97	26	.	.	PUNCT
fueconorg-2767	98	1	“	"	PUNCT
fueconorg-2767	98	2	it	it	PRON
fueconorg-2767	98	3	is	be	AUX
fueconorg-2767	98	4	,	,	PUNCT
fueconorg-2767	98	5	therefore	therefore	ADV
fueconorg-2767	98	6	,	,	PUNCT
fueconorg-2767	98	7	important	important	ADJ
fueconorg-2767	98	8	to	to	PART
fueconorg-2767	98	9	,	,	PUNCT
fueconorg-2767	98	10	when	when	SCONJ
fueconorg-2767	98	11	analyzing	analyze	VERB
fueconorg-2767	98	12	inflow	inflow	NOUN
fueconorg-2767	98	13	from	from	ADP
fueconorg-2767	98	14	operating	operate	VERB
fueconorg-2767	98	15	activities	activity	NOUN
fueconorg-2767	98	16	,	,	PUNCT
fueconorg-2767	98	17	notice	notice	VERB
fueconorg-2767	98	18	a	a	DET
fueconorg-2767	98	19	sharp	sharp	ADJ
fueconorg-2767	98	20	rise	rise	NOUN
fueconorg-2767	98	21	,	,	PUNCT
fueconorg-2767	98	22	and	and	CCONJ
fueconorg-2767	98	23	consider	consider	VERB
fueconorg-2767	98	24	not	not	PART
fueconorg-2767	98	25	only	only	ADV
fueconorg-2767	98	26	the	the	DET
fueconorg-2767	98	27	amount	amount	NOUN
fueconorg-2767	98	28	of	of	ADP
fueconorg-2767	98	29	increase	increase	NOUN
fueconorg-2767	98	30	,	,	PUNCT
fueconorg-2767	98	31	but	but	CCONJ
fueconorg-2767	98	32	also	also	ADV
fueconorg-2767	98	33	the	the	DET
fueconorg-2767	98	34	reason	reason	NOUN
fueconorg-2767	98	35	that	that	PRON
fueconorg-2767	98	36	led	lead	VERB
fueconorg-2767	98	37	to	to	ADP
fueconorg-2767	98	38	this	this	DET
fueconorg-2767	98	39	increase	increase	NOUN
fueconorg-2767	98	40	”	"	PUNCT
fueconorg-2767	98	41	(	(	PUNCT
fueconorg-2767	98	42	dimitrijević	dimitrijević	NOUN
fueconorg-2767	98	43	,	,	PUNCT
fueconorg-2767	98	44	2015	2015	NUM
fueconorg-2767	98	45	,	,	PUNCT
fueconorg-2767	98	46	146	146	NUM
fueconorg-2767	98	47	)	)	PUNCT
fueconorg-2767	98	48	.	.	PUNCT
fueconorg-2767	99	1	creative	creative	ADJ
fueconorg-2767	99	2	cash	cash	NOUN
fueconorg-2767	99	3	flow	flow	NOUN
fueconorg-2767	99	4	reporting	report	VERB
fueconorg-2767	99	5	169	169	NUM
fueconorg-2767	99	6	another	another	DET
fueconorg-2767	99	7	way	way	NOUN
fueconorg-2767	99	8	to	to	PART
fueconorg-2767	99	9	increase	increase	VERB
fueconorg-2767	99	10	inflow	inflow	NOUN
fueconorg-2767	99	11	from	from	ADP
fueconorg-2767	99	12	operating	operate	VERB
fueconorg-2767	99	13	activities	activity	NOUN
fueconorg-2767	99	14	in	in	ADP
fueconorg-2767	99	15	the	the	DET
fueconorg-2767	99	16	current	current	ADJ
fueconorg-2767	99	17	period	period	NOUN
fueconorg-2767	99	18	is	be	AUX
fueconorg-2767	99	19	through	through	ADP
fueconorg-2767	99	20	collection	collection	NOUN
fueconorg-2767	99	21	of	of	ADP
fueconorg-2767	99	22	false	false	ADJ
fueconorg-2767	99	23	receivables	receivables	NOUN
fueconorg-2767	99	24	from	from	ADP
fueconorg-2767	99	25	customers	customer	NOUN
fueconorg-2767	99	26	.	.	PUNCT
fueconorg-2767	100	1	studies	study	NOUN
fueconorg-2767	100	2	(	(	PUNCT
fueconorg-2767	100	3	ketz	ketz	NOUN
fueconorg-2767	100	4	,	,	PUNCT
fueconorg-2767	100	5	2004	2004	NUM
fueconorg-2767	100	6	)	)	PUNCT
fueconorg-2767	100	7	know	know	NOUN
fueconorg-2767	100	8	of	of	ADP
fueconorg-2767	100	9	an	an	DET
fueconorg-2767	100	10	instance	instance	NOUN
fueconorg-2767	100	11	of	of	ADP
fueconorg-2767	100	12	an	an	DET
fueconorg-2767	100	13	american	american	ADJ
fueconorg-2767	100	14	company	company	NOUN
fueconorg-2767	100	15	“	"	PUNCT
fueconorg-2767	100	16	peregrine	peregrine	NOUN
fueconorg-2767	100	17	systems	system	NOUN
fueconorg-2767	100	18	”	"	PUNCT
fueconorg-2767	100	19	,	,	PUNCT
fueconorg-2767	100	20	which	which	PRON
fueconorg-2767	100	21	presented	present	VERB
fueconorg-2767	100	22	false	false	ADJ
fueconorg-2767	100	23	income	income	NOUN
fueconorg-2767	100	24	in	in	ADP
fueconorg-2767	100	25	the	the	DET
fueconorg-2767	100	26	income	income	NOUN
fueconorg-2767	100	27	statement	statement	NOUN
fueconorg-2767	100	28	,	,	PUNCT
fueconorg-2767	100	29	as	as	ADV
fueconorg-2767	100	30	well	well	ADV
fueconorg-2767	100	31	as	as	ADP
fueconorg-2767	100	32	false	false	ADJ
fueconorg-2767	100	33	accounts	account	NOUN
fueconorg-2767	100	34	receivable	receivable	ADJ
fueconorg-2767	100	35	in	in	ADP
fueconorg-2767	100	36	the	the	DET
fueconorg-2767	100	37	balance	balance	NOUN
fueconorg-2767	100	38	sheet	sheet	NOUN
fueconorg-2767	100	39	(	(	PUNCT
fueconorg-2767	100	40	based	base	VERB
fueconorg-2767	100	41	on	on	ADP
fueconorg-2767	100	42	which	which	PRON
fueconorg-2767	100	43	it	it	PRON
fueconorg-2767	100	44	allegedly	allegedly	ADV
fueconorg-2767	100	45	realized	realize	VERB
fueconorg-2767	100	46	this	this	DET
fueconorg-2767	100	47	income	income	NOUN
fueconorg-2767	100	48	)	)	PUNCT
fueconorg-2767	100	49	.	.	PUNCT
fueconorg-2767	101	1	at	at	ADP
fueconorg-2767	101	2	the	the	DET
fueconorg-2767	101	3	same	same	ADJ
fueconorg-2767	101	4	time	time	NOUN
fueconorg-2767	101	5	,	,	PUNCT
fueconorg-2767	101	6	the	the	DET
fueconorg-2767	101	7	company	company	NOUN
fueconorg-2767	101	8	sold	sell	VERB
fueconorg-2767	101	9	these	these	DET
fueconorg-2767	101	10	nonexisting	nonexiste	VERB
fueconorg-2767	101	11	accounts	account	NOUN
fueconorg-2767	101	12	receivable	receivable	ADJ
fueconorg-2767	101	13	,	,	PUNCT
fueconorg-2767	101	14	thereby	thereby	ADV
fueconorg-2767	101	15	increasing	increase	VERB
fueconorg-2767	101	16	its	its	PRON
fueconorg-2767	101	17	inflows	inflow	NOUN
fueconorg-2767	101	18	in	in	ADP
fueconorg-2767	101	19	the	the	DET
fueconorg-2767	101	20	cash	cash	NOUN
fueconorg-2767	101	21	flow	flow	NOUN
fueconorg-2767	101	22	statement	statement	NOUN
fueconorg-2767	101	23	.	.	PUNCT
fueconorg-2767	102	1	bank	bank	PROPN
fueconorg-2767	102	2	purchased	purchase	VERB
fueconorg-2767	102	3	these	these	DET
fueconorg-2767	102	4	receivables	receivables	NOUN
fueconorg-2767	102	5	,	,	PUNCT
fueconorg-2767	102	6	but	but	CCONJ
fueconorg-2767	102	7	the	the	DET
fueconorg-2767	102	8	risk	risk	NOUN
fueconorg-2767	102	9	of	of	ADP
fueconorg-2767	102	10	collection	collection	NOUN
fueconorg-2767	102	11	or	or	CCONJ
fueconorg-2767	102	12	non	non	ADJ
fueconorg-2767	102	13	-	-	NOUN
fueconorg-2767	102	14	collection	collection	NOUN
fueconorg-2767	102	15	of	of	ADP
fueconorg-2767	102	16	those	those	DET
fueconorg-2767	102	17	debts	debt	NOUN
fueconorg-2767	102	18	was	be	AUX
fueconorg-2767	102	19	taken	take	VERB
fueconorg-2767	102	20	by	by	ADP
fueconorg-2767	102	21	“	"	PUNCT
fueconorg-2767	102	22	peregrine	peregrine	NOUN
fueconorg-2767	102	23	systems	system	NOUN
fueconorg-2767	102	24	”	"	PUNCT
fueconorg-2767	102	25	.	.	PUNCT
fueconorg-2767	103	1	from	from	ADP
fueconorg-2767	103	2	an	an	DET
fueconorg-2767	103	3	economic	economic	ADJ
fueconorg-2767	103	4	standpoint	standpoint	NOUN
fueconorg-2767	103	5	,	,	PUNCT
fueconorg-2767	103	6	it	it	PRON
fueconorg-2767	103	7	was	be	AUX
fueconorg-2767	103	8	a	a	DET
fueconorg-2767	103	9	bank	bank	NOUN
fueconorg-2767	103	10	loan	loan	NOUN
fueconorg-2767	103	11	,	,	PUNCT
fueconorg-2767	103	12	because	because	SCONJ
fueconorg-2767	103	13	“	"	PUNCT
fueconorg-2767	103	14	peregrine	peregrine	NOUN
fueconorg-2767	103	15	systems	system	NOUN
fueconorg-2767	103	16	”	"	PUNCT
fueconorg-2767	103	17	received	receive	VERB
fueconorg-2767	103	18	the	the	DET
fueconorg-2767	103	19	subject	subject	ADJ
fueconorg-2767	103	20	cash	cash	NOUN
fueconorg-2767	103	21	flow	flow	NOUN
fueconorg-2767	103	22	from	from	ADP
fueconorg-2767	103	23	the	the	DET
fueconorg-2767	103	24	bank	bank	NOUN
fueconorg-2767	103	25	with	with	ADP
fueconorg-2767	103	26	collateral	collateral	NOUN
fueconorg-2767	103	27	in	in	ADP
fueconorg-2767	103	28	the	the	DET
fueconorg-2767	103	29	form	form	NOUN
fueconorg-2767	103	30	of	of	ADP
fueconorg-2767	103	31	false	false	ADJ
fueconorg-2767	103	32	receivables	receivables	NOUN
fueconorg-2767	103	33	.	.	PUNCT
fueconorg-2767	104	1	therefore	therefore	ADV
fueconorg-2767	104	2	,	,	PUNCT
fueconorg-2767	104	3	this	this	DET
fueconorg-2767	104	4	cash	cash	NOUN
fueconorg-2767	104	5	inflow	inflow	NOUN
fueconorg-2767	104	6	should	should	AUX
fueconorg-2767	104	7	be	be	AUX
fueconorg-2767	104	8	shown	show	VERB
fueconorg-2767	104	9	as	as	ADP
fueconorg-2767	104	10	inflow	inflow	NOUN
fueconorg-2767	104	11	from	from	ADP
fueconorg-2767	104	12	financing	financing	NOUN
fueconorg-2767	104	13	activities	activity	NOUN
fueconorg-2767	104	14	,	,	PUNCT
fueconorg-2767	104	15	rather	rather	ADV
fueconorg-2767	104	16	than	than	ADP
fueconorg-2767	104	17	as	as	ADP
fueconorg-2767	104	18	a	a	DET
fueconorg-2767	104	19	cash	cash	NOUN
fueconorg-2767	104	20	inflow	inflow	NOUN
fueconorg-2767	104	21	from	from	ADP
fueconorg-2767	104	22	operating	operate	VERB
fueconorg-2767	104	23	activities	activity	NOUN
fueconorg-2767	104	24	.	.	PUNCT
fueconorg-2767	105	1	there	there	PRON
fueconorg-2767	105	2	is	be	VERB
fueconorg-2767	105	3	also	also	ADV
fueconorg-2767	105	4	the	the	DET
fueconorg-2767	105	5	possibility	possibility	NOUN
fueconorg-2767	105	6	of	of	ADP
fueconorg-2767	105	7	time	time	NOUN
fueconorg-2767	105	8	matching	match	VERB
fueconorg-2767	105	9	of	of	ADP
fueconorg-2767	105	10	fictitious	fictitious	ADJ
fueconorg-2767	105	11	purchase	purchase	NOUN
fueconorg-2767	105	12	of	of	ADP
fueconorg-2767	105	13	equipment	equipment	NOUN
fueconorg-2767	105	14	and	and	CCONJ
fueconorg-2767	105	15	fictitious	fictitious	ADJ
fueconorg-2767	105	16	receivables	receivables	NOUN
fueconorg-2767	105	17	from	from	ADP
fueconorg-2767	105	18	existing	exist	VERB
fueconorg-2767	105	19	customers	customer	NOUN
fueconorg-2767	105	20	(	(	PUNCT
fueconorg-2767	105	21	mulford	mulford	PROPN
fueconorg-2767	105	22	&	&	CCONJ
fueconorg-2767	105	23	comiskey	comiskey	PROPN
fueconorg-2767	105	24	,	,	PUNCT
fueconorg-2767	105	25	2005	2005	NUM
fueconorg-2767	105	26	)	)	PUNCT
fueconorg-2767	105	27	.	.	PUNCT
fueconorg-2767	106	1	purchase	purchase	NOUN
fueconorg-2767	106	2	of	of	ADP
fueconorg-2767	106	3	new	new	ADJ
fueconorg-2767	106	4	equipment	equipment	NOUN
fueconorg-2767	106	5	is	be	AUX
fueconorg-2767	106	6	presented	present	VERB
fueconorg-2767	106	7	in	in	ADP
fueconorg-2767	106	8	cash	cash	NOUN
fueconorg-2767	106	9	flow	flow	NOUN
fueconorg-2767	106	10	statement	statement	NOUN
fueconorg-2767	106	11	as	as	ADP
fueconorg-2767	106	12	outflow	outflow	NOUN
fueconorg-2767	106	13	from	from	ADP
fueconorg-2767	106	14	investing	invest	VERB
fueconorg-2767	106	15	activities	activity	NOUN
fueconorg-2767	106	16	,	,	PUNCT
fueconorg-2767	106	17	and	and	CCONJ
fueconorg-2767	106	18	an	an	DET
fueconorg-2767	106	19	increase	increase	NOUN
fueconorg-2767	106	20	of	of	ADP
fueconorg-2767	106	21	receivables	receivables	NOUN
fueconorg-2767	106	22	from	from	ADP
fueconorg-2767	106	23	the	the	DET
fueconorg-2767	106	24	sale	sale	NOUN
fueconorg-2767	106	25	of	of	ADP
fueconorg-2767	106	26	products	product	NOUN
fueconorg-2767	106	27	and	and	CCONJ
fueconorg-2767	106	28	provision	provision	NOUN
fueconorg-2767	106	29	of	of	ADP
fueconorg-2767	106	30	services	service	NOUN
fueconorg-2767	106	31	as	as	ADP
fueconorg-2767	106	32	an	an	DET
fueconorg-2767	106	33	increase	increase	NOUN
fueconorg-2767	106	34	in	in	ADP
fueconorg-2767	106	35	inflow	inflow	NOUN
fueconorg-2767	106	36	from	from	ADP
fueconorg-2767	106	37	operating	operate	VERB
fueconorg-2767	106	38	activities	activity	NOUN
fueconorg-2767	106	39	.	.	PUNCT
fueconorg-2767	107	1	fictional	fictional	ADJ
fueconorg-2767	107	2	inflow	inflow	NOUN
fueconorg-2767	107	3	from	from	ADP
fueconorg-2767	107	4	operating	operating	NOUN
fueconorg-2767	107	5	activities	activity	NOUN
fueconorg-2767	107	6	and	and	CCONJ
fueconorg-2767	107	7	fictitious	fictitious	ADJ
fueconorg-2767	107	8	outflow	outflow	NOUN
fueconorg-2767	107	9	from	from	ADP
fueconorg-2767	107	10	investing	invest	VERB
fueconorg-2767	107	11	activities	activity	NOUN
fueconorg-2767	107	12	can	can	AUX
fueconorg-2767	107	13	be	be	AUX
fueconorg-2767	107	14	deliberately	deliberately	ADV
fueconorg-2767	107	15	the	the	DET
fueconorg-2767	107	16	same	same	ADJ
fueconorg-2767	107	17	so	so	SCONJ
fueconorg-2767	107	18	the	the	DET
fueconorg-2767	107	19	aforementioned	aforementioned	ADJ
fueconorg-2767	107	20	transactions	transaction	NOUN
fueconorg-2767	107	21	have	have	VERB
fueconorg-2767	107	22	no	no	DET
fueconorg-2767	107	23	impact	impact	NOUN
fueconorg-2767	107	24	on	on	ADP
fueconorg-2767	107	25	the	the	DET
fueconorg-2767	107	26	cash	cash	NOUN
fueconorg-2767	107	27	balance	balance	NOUN
fueconorg-2767	107	28	at	at	ADP
fueconorg-2767	107	29	the	the	DET
fueconorg-2767	107	30	end	end	NOUN
fueconorg-2767	107	31	of	of	ADP
fueconorg-2767	107	32	the	the	DET
fueconorg-2767	107	33	period	period	NOUN
fueconorg-2767	107	34	,	,	PUNCT
fueconorg-2767	107	35	but	but	CCONJ
fueconorg-2767	107	36	result	result	VERB
fueconorg-2767	107	37	in	in	ADP
fueconorg-2767	107	38	overestimation	overestimation	NOUN
fueconorg-2767	107	39	of	of	ADP
fueconorg-2767	107	40	net	net	ADJ
fueconorg-2767	107	41	operating	operate	VERB
fueconorg-2767	107	42	cash	cash	NOUN
fueconorg-2767	107	43	flow	flow	NOUN
fueconorg-2767	107	44	(	(	PUNCT
fueconorg-2767	107	45	stevanović	stevanović	NOUN
fueconorg-2767	107	46	,	,	PUNCT
fueconorg-2767	107	47	belopavlović	belopavlović	PROPN
fueconorg-2767	107	48	&	&	CCONJ
fueconorg-2767	107	49	lazarević	lazarević	PROPN
fueconorg-2767	107	50	-	-	PUNCT
fueconorg-2767	107	51	moravčević	moravčević	NOUN
fueconorg-2767	107	52	,	,	PUNCT
fueconorg-2767	107	53	2013	2013	NUM
fueconorg-2767	107	54	,	,	PUNCT
fueconorg-2767	107	55	32	32	NUM
fueconorg-2767	107	56	)	)	PUNCT
fueconorg-2767	107	57	.	.	PUNCT
fueconorg-2767	108	1	presenting	present	VERB
fueconorg-2767	108	2	increased	increase	VERB
fueconorg-2767	108	3	cash	cash	NOUN
fueconorg-2767	108	4	inflow	inflow	NOUN
fueconorg-2767	108	5	from	from	ADP
fueconorg-2767	108	6	operating	operate	VERB
fueconorg-2767	108	7	activities	activity	NOUN
fueconorg-2767	108	8	on	on	ADP
fueconorg-2767	108	9	the	the	DET
fueconorg-2767	108	10	basis	basis	NOUN
fueconorg-2767	108	11	of	of	ADP
fueconorg-2767	108	12	regular	regular	ADJ
fueconorg-2767	108	13	bank	bank	NOUN
fueconorg-2767	108	14	loans	loan	NOUN
fueconorg-2767	108	15	is	be	AUX
fueconorg-2767	108	16	another	another	PRON
fueconorg-2767	108	17	in	in	ADP
fueconorg-2767	108	18	a	a	DET
fueconorg-2767	108	19	series	series	NOUN
fueconorg-2767	108	20	of	of	ADP
fueconorg-2767	108	21	cash	cash	NOUN
fueconorg-2767	108	22	flow	flow	NOUN
fueconorg-2767	108	23	manipulations	manipulation	NOUN
fueconorg-2767	108	24	.	.	PUNCT
fueconorg-2767	109	1	the	the	DET
fueconorg-2767	109	2	american	american	ADJ
fueconorg-2767	109	3	company	company	NOUN
fueconorg-2767	109	4	“	"	PUNCT
fueconorg-2767	109	5	delphi	delphi	NOUN
fueconorg-2767	109	6	corporation	corporation	NOUN
fueconorg-2767	109	7	”	"	PUNCT
fueconorg-2767	109	8	in	in	ADP
fueconorg-2767	109	9	the	the	DET
fueconorg-2767	109	10	fourth	fourth	ADJ
fueconorg-2767	109	11	quarter	quarter	NOUN
fueconorg-2767	109	12	of	of	ADP
fueconorg-2767	109	13	2000	2000	NUM
fueconorg-2767	109	14	had	have	VERB
fueconorg-2767	109	15	a	a	DET
fueconorg-2767	109	16	negative	negative	ADJ
fueconorg-2767	109	17	net	net	ADJ
fueconorg-2767	109	18	cash	cash	NOUN
fueconorg-2767	109	19	flow	flow	NOUN
fueconorg-2767	109	20	from	from	ADP
fueconorg-2767	109	21	operating	operate	VERB
fueconorg-2767	109	22	activities	activity	NOUN
fueconorg-2767	109	23	.	.	PUNCT
fueconorg-2767	110	1	in	in	ADP
fueconorg-2767	110	2	december	december	PROPN
fueconorg-2767	110	3	of	of	ADP
fueconorg-2767	110	4	the	the	DET
fueconorg-2767	110	5	same	same	ADJ
fueconorg-2767	110	6	year	year	NOUN
fueconorg-2767	110	7	,	,	PUNCT
fueconorg-2767	110	8	“	"	PUNCT
fueconorg-2767	110	9	delphi	delphi	ADJ
fueconorg-2767	110	10	corporation	corporation	NOUN
fueconorg-2767	110	11	”	"	PUNCT
fueconorg-2767	110	12	offered	offer	VERB
fueconorg-2767	110	13	to	to	ADP
fueconorg-2767	110	14	the	the	DET
fueconorg-2767	110	15	“	"	PUNCT
fueconorg-2767	110	16	bank	bank	NOUN
fueconorg-2767	110	17	one	one	NUM
fueconorg-2767	110	18	”	"	PUNCT
fueconorg-2767	110	19	shares	share	NOUN
fueconorg-2767	110	20	worth	worth	ADJ
fueconorg-2767	110	21	200	200	NUM
fueconorg-2767	110	22	million	million	NUM
fueconorg-2767	110	23	dollars	dollar	NOUN
fueconorg-2767	110	24	for	for	ADP
fueconorg-2767	110	25	sale	sale	NOUN
fueconorg-2767	110	26	.	.	PUNCT
fueconorg-2767	111	1	the	the	DET
fueconorg-2767	111	2	bank	bank	NOUN
fueconorg-2767	111	3	refused	refuse	VERB
fueconorg-2767	111	4	this	this	DET
fueconorg-2767	111	5	offer	offer	NOUN
fueconorg-2767	111	6	,	,	PUNCT
fueconorg-2767	111	7	so	so	ADV
fueconorg-2767	111	8	“	"	PUNCT
fueconorg-2767	111	9	delphi	delphi	ADJ
fueconorg-2767	111	10	corporation	corporation	NOUN
fueconorg-2767	111	11	”	"	PUNCT
fueconorg-2767	111	12	offered	offer	VERB
fueconorg-2767	111	13	the	the	DET
fueconorg-2767	111	14	bank	bank	NOUN
fueconorg-2767	111	15	to	to	PART
fueconorg-2767	111	16	purchase	purchase	VERB
fueconorg-2767	111	17	these	these	DET
fueconorg-2767	111	18	inventories	inventory	NOUN
fueconorg-2767	111	19	,	,	PUNCT
fueconorg-2767	111	20	and	and	CCONJ
fueconorg-2767	111	21	“	"	PUNCT
fueconorg-2767	111	22	sell	sell	VERB
fueconorg-2767	111	23	”	"	PUNCT
fueconorg-2767	111	24	it	it	PRON
fueconorg-2767	111	25	to	to	ADP
fueconorg-2767	111	26	them	they	PRON
fueconorg-2767	111	27	again	again	ADV
fueconorg-2767	111	28	in	in	ADP
fueconorg-2767	111	29	a	a	DET
fueconorg-2767	111	30	few	few	ADJ
fueconorg-2767	111	31	weeks	week	NOUN
fueconorg-2767	111	32	.	.	PUNCT
fueconorg-2767	112	1	in	in	ADP
fueconorg-2767	112	2	return	return	NOUN
fueconorg-2767	112	3	,	,	PUNCT
fueconorg-2767	112	4	“	"	PUNCT
fueconorg-2767	112	5	delphi	delphi	ADJ
fueconorg-2767	112	6	corporation	corporation	NOUN
fueconorg-2767	112	7	”	"	PUNCT
fueconorg-2767	112	8	paid	pay	VERB
fueconorg-2767	112	9	a	a	DET
fueconorg-2767	112	10	certain	certain	ADJ
fueconorg-2767	112	11	amount	amount	NOUN
fueconorg-2767	112	12	to	to	ADP
fueconorg-2767	112	13	the	the	DET
fueconorg-2767	112	14	bank	bank	NOUN
fueconorg-2767	112	15	,	,	PUNCT
fueconorg-2767	112	16	determined	determine	VERB
fueconorg-2767	112	17	based	base	VERB
fueconorg-2767	112	18	on	on	ADP
fueconorg-2767	112	19	the	the	DET
fueconorg-2767	112	20	sales	sale	NOUN
fueconorg-2767	112	21	value	value	NOUN
fueconorg-2767	112	22	of	of	ADP
fueconorg-2767	112	23	inventories	inventory	NOUN
fueconorg-2767	112	24	.	.	PUNCT
fueconorg-2767	113	1	in	in	ADP
fueconorg-2767	113	2	essence	essence	NOUN
fueconorg-2767	113	3	,	,	PUNCT
fueconorg-2767	113	4	this	this	PRON
fueconorg-2767	113	5	was	be	AUX
fueconorg-2767	113	6	a	a	DET
fueconorg-2767	113	7	classic	classic	ADJ
fueconorg-2767	113	8	short	short	ADJ
fueconorg-2767	113	9	-	-	PUNCT
fueconorg-2767	113	10	term	term	NOUN
fueconorg-2767	113	11	bank	bank	NOUN
fueconorg-2767	113	12	loan	loan	NOUN
fueconorg-2767	113	13	.	.	PUNCT
fueconorg-2767	114	1	this	this	DET
fueconorg-2767	114	2	method	method	NOUN
fueconorg-2767	114	3	of	of	ADP
fueconorg-2767	114	4	lending	lending	NOUN
fueconorg-2767	114	5	in	in	ADP
fueconorg-2767	114	6	the	the	DET
fueconorg-2767	114	7	cash	cash	NOUN
fueconorg-2767	114	8	flow	flow	NOUN
fueconorg-2767	114	9	statement	statement	NOUN
fueconorg-2767	114	10	should	should	AUX
fueconorg-2767	114	11	be	be	AUX
fueconorg-2767	114	12	recorded	record	VERB
fueconorg-2767	114	13	as	as	ADP
fueconorg-2767	114	14	an	an	DET
fueconorg-2767	114	15	increase	increase	NOUN
fueconorg-2767	114	16	in	in	ADP
fueconorg-2767	114	17	cash	cash	NOUN
fueconorg-2767	114	18	flows	flow	NOUN
fueconorg-2767	114	19	from	from	ADP
fueconorg-2767	114	20	financing	financing	NOUN
fueconorg-2767	114	21	activities	activity	NOUN
fueconorg-2767	114	22	,	,	PUNCT
fueconorg-2767	114	23	and	and	CCONJ
fueconorg-2767	114	24	in	in	ADP
fueconorg-2767	114	25	the	the	DET
fueconorg-2767	114	26	balance	balance	NOUN
fueconorg-2767	114	27	sheet	sheet	NOUN
fueconorg-2767	114	28	as	as	ADP
fueconorg-2767	114	29	a	a	DET
fueconorg-2767	114	30	liability	liability	NOUN
fueconorg-2767	114	31	to	to	ADP
fueconorg-2767	114	32	the	the	DET
fueconorg-2767	114	33	bank	bank	NOUN
fueconorg-2767	114	34	.	.	PUNCT
fueconorg-2767	115	1	however	however	ADV
fueconorg-2767	115	2	,	,	PUNCT
fueconorg-2767	115	3	“	"	PUNCT
fueconorg-2767	115	4	delphi	delphi	ADJ
fueconorg-2767	115	5	corporation	corporation	NOUN
fueconorg-2767	115	6	”	"	PUNCT
fueconorg-2767	115	7	presented	present	VERB
fueconorg-2767	115	8	this	this	DET
fueconorg-2767	115	9	loan	loan	NOUN
fueconorg-2767	115	10	as	as	ADP
fueconorg-2767	115	11	a	a	DET
fueconorg-2767	115	12	classic	classic	ADJ
fueconorg-2767	115	13	sale	sale	NOUN
fueconorg-2767	115	14	of	of	ADP
fueconorg-2767	115	15	inventories	inventory	NOUN
fueconorg-2767	115	16	to	to	ADP
fueconorg-2767	115	17	the	the	DET
fueconorg-2767	115	18	bank	bank	NOUN
fueconorg-2767	115	19	,	,	PUNCT
fueconorg-2767	115	20	which	which	PRON
fueconorg-2767	115	21	increased	increase	VERB
fueconorg-2767	115	22	its	its	PRON
fueconorg-2767	115	23	sales	sale	NOUN
fueconorg-2767	115	24	revenue	revenue	NOUN
fueconorg-2767	115	25	in	in	ADP
fueconorg-2767	115	26	the	the	DET
fueconorg-2767	115	27	income	income	NOUN
fueconorg-2767	115	28	statement	statement	NOUN
fueconorg-2767	115	29	and	and	CCONJ
fueconorg-2767	115	30	cash	cash	NOUN
fueconorg-2767	115	31	inflows	inflow	NOUN
fueconorg-2767	115	32	from	from	ADP
fueconorg-2767	115	33	operating	operate	VERB
fueconorg-2767	115	34	activities	activity	NOUN
fueconorg-2767	115	35	in	in	ADP
fueconorg-2767	115	36	cash	cash	NOUN
fueconorg-2767	115	37	flow	flow	NOUN
fueconorg-2767	115	38	statement	statement	NOUN
fueconorg-2767	115	39	by	by	ADP
fueconorg-2767	115	40	200	200	NUM
fueconorg-2767	115	41	million	million	NUM
fueconorg-2767	115	42	dollars	dollar	NOUN
fueconorg-2767	115	43	.	.	PUNCT
fueconorg-2767	116	1	in	in	ADP
fueconorg-2767	116	2	this	this	DET
fueconorg-2767	116	3	way	way	NOUN
fueconorg-2767	116	4	,	,	PUNCT
fueconorg-2767	116	5	“	"	PUNCT
fueconorg-2767	116	6	delphi	delphi	ADJ
fueconorg-2767	116	7	corporation	corporation	NOUN
fueconorg-2767	116	8	”	"	PUNCT
fueconorg-2767	116	9	presented	present	VERB
fueconorg-2767	116	10	in	in	ADP
fueconorg-2767	116	11	a	a	DET
fueconorg-2767	116	12	2000	2000	NUM
fueconorg-2767	116	13	cash	cash	NOUN
fueconorg-2767	116	14	flow	flow	NOUN
fueconorg-2767	116	15	statement	statement	NOUN
fueconorg-2767	116	16	a	a	DET
fueconorg-2767	116	17	total	total	NOUN
fueconorg-2767	116	18	of	of	ADP
fueconorg-2767	116	19	268	268	NUM
fueconorg-2767	116	20	million	million	NUM
fueconorg-2767	116	21	dollars	dollar	NOUN
fueconorg-2767	116	22	of	of	ADP
fueconorg-2767	116	23	inflow	inflow	NOUN
fueconorg-2767	116	24	from	from	ADP
fueconorg-2767	116	25	operating	operate	VERB
fueconorg-2767	116	26	activities	activity	NOUN
fueconorg-2767	116	27	,	,	PUNCT
fueconorg-2767	116	28	of	of	ADP
fueconorg-2767	116	29	which	which	PRON
fueconorg-2767	116	30	only	only	ADV
fueconorg-2767	116	31	68	68	NUM
fueconorg-2767	116	32	million	million	NUM
fueconorg-2767	116	33	was	be	AUX
fueconorg-2767	116	34	real	real	ADJ
fueconorg-2767	116	35	(	(	PUNCT
fueconorg-2767	116	36	sec	sec	PROPN
fueconorg-2767	116	37	report	report	NOUN
fueconorg-2767	116	38	,	,	PUNCT
fueconorg-2767	116	39	2006	2006	NUM
fueconorg-2767	116	40	)	)	PUNCT
fueconorg-2767	116	41	.	.	PUNCT
fueconorg-2767	117	1	overdraft	overdraft	NOUN
fueconorg-2767	117	2	is	be	AUX
fueconorg-2767	117	3	seen	see	VERB
fueconorg-2767	117	4	as	as	ADP
fueconorg-2767	117	5	a	a	DET
fueconorg-2767	117	6	short	short	ADJ
fueconorg-2767	117	7	-	-	PUNCT
fueconorg-2767	117	8	term	term	NOUN
fueconorg-2767	117	9	bank	bank	NOUN
fueconorg-2767	117	10	loan	loan	NOUN
fueconorg-2767	117	11	,	,	PUNCT
fueconorg-2767	117	12	where	where	SCONJ
fueconorg-2767	117	13	cash	cash	NOUN
fueconorg-2767	117	14	inflow	inflow	NOUN
fueconorg-2767	117	15	based	base	VERB
fueconorg-2767	117	16	on	on	ADP
fueconorg-2767	117	17	the	the	DET
fueconorg-2767	117	18	use	use	NOUN
fueconorg-2767	117	19	of	of	ADP
fueconorg-2767	117	20	overdraft	overdraft	NOUN
fueconorg-2767	117	21	and	and	CCONJ
fueconorg-2767	117	22	cash	cash	NOUN
fueconorg-2767	117	23	outflow	outflow	NOUN
fueconorg-2767	117	24	related	relate	VERB
fueconorg-2767	117	25	to	to	ADP
fueconorg-2767	117	26	interest	interest	NOUN
fueconorg-2767	117	27	payment	payment	NOUN
fueconorg-2767	117	28	,	,	PUNCT
fueconorg-2767	117	29	as	as	ADP
fueconorg-2767	117	30	price	price	NOUN
fueconorg-2767	117	31	for	for	ADP
fueconorg-2767	117	32	the	the	DET
fueconorg-2767	117	33	use	use	NOUN
fueconorg-2767	117	34	of	of	ADP
fueconorg-2767	117	35	overdraft	overdraft	NOUN
fueconorg-2767	117	36	,	,	PUNCT
fueconorg-2767	117	37	are	be	AUX
fueconorg-2767	117	38	seen	see	VERB
fueconorg-2767	117	39	as	as	ADP
fueconorg-2767	117	40	cash	cash	NOUN
fueconorg-2767	117	41	flow	flow	NOUN
fueconorg-2767	117	42	from	from	ADP
fueconorg-2767	117	43	financing	financing	NOUN
fueconorg-2767	117	44	activities	activity	NOUN
fueconorg-2767	117	45	.	.	PUNCT
fueconorg-2767	118	1	a	a	DET
fueconorg-2767	118	2	situation	situation	NOUN
fueconorg-2767	118	3	where	where	SCONJ
fueconorg-2767	118	4	overdraft	overdraft	NOUN
fueconorg-2767	118	5	is	be	AUX
fueconorg-2767	118	6	shown	show	VERB
fueconorg-2767	118	7	as	as	ADP
fueconorg-2767	118	8	inflow	inflow	NOUN
fueconorg-2767	118	9	from	from	ADP
fueconorg-2767	118	10	operating	operate	VERB
fueconorg-2767	118	11	activities	activity	NOUN
fueconorg-2767	118	12	in	in	ADP
fueconorg-2767	118	13	cash	cash	NOUN
fueconorg-2767	118	14	flow	flow	NOUN
fueconorg-2767	118	15	statement	statement	NOUN
fueconorg-2767	118	16	could	could	AUX
fueconorg-2767	118	17	lead	lead	VERB
fueconorg-2767	118	18	to	to	ADP
fueconorg-2767	118	19	increasing	increase	VERB
fueconorg-2767	118	20	net	net	ADJ
fueconorg-2767	118	21	cash	cash	NOUN
fueconorg-2767	118	22	flow	flow	NOUN
fueconorg-2767	118	23	from	from	ADP
fueconorg-2767	118	24	operating	operate	VERB
fueconorg-2767	118	25	activities	activity	NOUN
fueconorg-2767	118	26	.	.	PUNCT
fueconorg-2767	119	1	by	by	ADP
fueconorg-2767	119	2	accelerating	accelerate	VERB
fueconorg-2767	119	3	the	the	DET
fueconorg-2767	119	4	pace	pace	NOUN
fueconorg-2767	119	5	of	of	ADP
fueconorg-2767	119	6	collection	collection	NOUN
fueconorg-2767	119	7	of	of	ADP
fueconorg-2767	119	8	receivables	receivables	NOUN
fueconorg-2767	119	9	from	from	ADP
fueconorg-2767	119	10	customers	customer	NOUN
fueconorg-2767	119	11	,	,	PUNCT
fueconorg-2767	119	12	or	or	CCONJ
fueconorg-2767	119	13	through	through	ADP
fueconorg-2767	119	14	collection	collection	NOUN
fueconorg-2767	119	15	of	of	ADP
fueconorg-2767	119	16	receivables	receivables	NOUN
fueconorg-2767	119	17	before	before	ADP
fueconorg-2767	119	18	deadline	deadline	NOUN
fueconorg-2767	119	19	,	,	PUNCT
fueconorg-2767	119	20	the	the	DET
fueconorg-2767	119	21	company	company	NOUN
fueconorg-2767	119	22	can	can	AUX
fueconorg-2767	119	23	improve	improve	VERB
fueconorg-2767	119	24	its	its	PRON
fueconorg-2767	119	25	cash	cash	NOUN
fueconorg-2767	119	26	flow	flow	NOUN
fueconorg-2767	119	27	.	.	PUNCT
fueconorg-2767	120	1	the	the	DET
fueconorg-2767	120	2	american	american	ADJ
fueconorg-2767	120	3	company	company	PROPN
fueconorg-2767	120	4	“	"	PUNCT
fueconorg-2767	120	5	eds	eds	PROPN
fueconorg-2767	120	6	”	"	PUNCT
fueconorg-2767	120	7	negotiated	negotiate	VERB
fueconorg-2767	120	8	with	with	ADP
fueconorg-2767	120	9	their	their	PRON
fueconorg-2767	120	10	customers	customer	NOUN
fueconorg-2767	120	11	,	,	PUNCT
fueconorg-2767	120	12	and	and	CCONJ
fueconorg-2767	120	13	collected	collect	VERB
fueconorg-2767	120	14	receivables	receivables	NOUN
fueconorg-2767	120	15	in	in	ADP
fueconorg-2767	120	16	the	the	DET
fueconorg-2767	120	17	amount	amount	NOUN
fueconorg-2767	120	18	of	of	ADP
fueconorg-2767	120	19	200	200	NUM
fueconorg-2767	120	20	million	million	NUM
fueconorg-2767	120	21	dollars	dollar	NOUN
fueconorg-2767	120	22	,	,	PUNCT
fueconorg-2767	120	23	which	which	PRON
fueconorg-2767	120	24	were	be	AUX
fueconorg-2767	120	25	due	due	ADJ
fueconorg-2767	120	26	in	in	ADP
fueconorg-2767	120	27	two	two	NUM
fueconorg-2767	120	28	years	year	NOUN
fueconorg-2767	120	29	.	.	PUNCT
fueconorg-2767	121	1	in	in	ADP
fueconorg-2767	121	2	this	this	DET
fueconorg-2767	121	3	way	way	NOUN
fueconorg-2767	121	4	,	,	PUNCT
fueconorg-2767	121	5	in	in	ADP
fueconorg-2767	121	6	the	the	DET
fueconorg-2767	121	7	current	current	ADJ
fueconorg-2767	121	8	year	year	NOUN
fueconorg-2767	121	9	,	,	PUNCT
fueconorg-2767	121	10	the	the	DET
fueconorg-2767	121	11	company	company	NOUN
fueconorg-2767	121	12	presented	present	VERB
fueconorg-2767	121	13	a	a	DET
fueconorg-2767	121	14	sudden	sudden	ADJ
fueconorg-2767	121	15	jump	jump	NOUN
fueconorg-2767	121	16	in	in	ADP
fueconorg-2767	121	17	cash	cash	NOUN
fueconorg-2767	121	18	flows	flow	NOUN
fueconorg-2767	121	19	.	.	PUNCT
fueconorg-2767	122	1	“	"	PUNCT
fueconorg-2767	122	2	from	from	ADP
fueconorg-2767	122	3	an	an	DET
fueconorg-2767	122	4	economic	economic	ADJ
fueconorg-2767	122	5	point	point	NOUN
fueconorg-2767	122	6	of	of	ADP
fueconorg-2767	122	7	view	view	NOUN
fueconorg-2767	122	8	,	,	PUNCT
fueconorg-2767	122	9	higher	high	ADJ
fueconorg-2767	122	10	collection	collection	NOUN
fueconorg-2767	122	11	of	of	ADP
fueconorg-2767	122	12	accounts	account	NOUN
fueconorg-2767	122	13	receivable	receivable	ADJ
fueconorg-2767	122	14	is	be	AUX
fueconorg-2767	122	15	certainly	certainly	ADV
fueconorg-2767	122	16	a	a	DET
fueconorg-2767	122	17	good	good	ADJ
fueconorg-2767	122	18	indicator	indicator	NOUN
fueconorg-2767	122	19	.	.	PUNCT
fueconorg-2767	123	1	however	however	ADV
fueconorg-2767	123	2	,	,	PUNCT
fueconorg-2767	123	3	one	one	PRON
fueconorg-2767	123	4	should	should	AUX
fueconorg-2767	123	5	always	always	ADV
fueconorg-2767	123	6	be	be	AUX
fueconorg-2767	123	7	cautious	cautious	ADJ
fueconorg-2767	123	8	in	in	ADP
fueconorg-2767	123	9	making	make	VERB
fueconorg-2767	123	10	conclusions	conclusion	NOUN
fueconorg-2767	123	11	,	,	PUNCT
fueconorg-2767	123	12	and	and	CCONJ
fueconorg-2767	123	13	investigate	investigate	VERB
fueconorg-2767	123	14	whether	whether	SCONJ
fueconorg-2767	123	15	rapid	rapid	ADJ
fueconorg-2767	123	16	collection	collection	NOUN
fueconorg-2767	123	17	170	170	NUM
fueconorg-2767	123	18	a.	a.	NOUN
fueconorg-2767	123	19	arsenijević	arsenijević	NOUN
fueconorg-2767	123	20	,	,	PUNCT
fueconorg-2767	123	21	t.	t.	PROPN
fueconorg-2767	123	22	đukić	đukić	PROPN
fueconorg-2767	123	23	is	be	AUX
fueconorg-2767	123	24	the	the	DET
fueconorg-2767	123	25	result	result	NOUN
fueconorg-2767	123	26	of	of	ADP
fueconorg-2767	123	27	successful	successful	ADJ
fueconorg-2767	123	28	business	business	NOUN
fueconorg-2767	123	29	,	,	PUNCT
fueconorg-2767	123	30	or	or	CCONJ
fueconorg-2767	123	31	a	a	DET
fueconorg-2767	123	32	form	form	NOUN
fueconorg-2767	123	33	of	of	ADP
fueconorg-2767	123	34	fraud	fraud	NOUN
fueconorg-2767	123	35	”	"	PUNCT
fueconorg-2767	123	36	(	(	PUNCT
fueconorg-2767	123	37	dimitrijević	dimitrijević	NOUN
fueconorg-2767	123	38	,	,	PUNCT
fueconorg-2767	123	39	2015	2015	NUM
fueconorg-2767	123	40	,	,	PUNCT
fueconorg-2767	123	41	148	148	NUM
fueconorg-2767	123	42	)	)	PUNCT
fueconorg-2767	123	43	.	.	PUNCT
fueconorg-2767	124	1	the	the	DET
fueconorg-2767	124	2	fact	fact	NOUN
fueconorg-2767	124	3	is	be	AUX
fueconorg-2767	124	4	that	that	SCONJ
fueconorg-2767	124	5	inflow	inflow	NOUN
fueconorg-2767	124	6	provided	provide	VERB
fueconorg-2767	124	7	in	in	ADP
fueconorg-2767	124	8	this	this	DET
fueconorg-2767	124	9	way	way	NOUN
fueconorg-2767	124	10	is	be	AUX
fueconorg-2767	124	11	the	the	DET
fueconorg-2767	124	12	real	real	ADJ
fueconorg-2767	124	13	source	source	NOUN
fueconorg-2767	124	14	of	of	ADP
fueconorg-2767	124	15	funding	funding	NOUN
fueconorg-2767	124	16	provided	provide	VERB
fueconorg-2767	124	17	by	by	ADP
fueconorg-2767	124	18	customers	customer	NOUN
fueconorg-2767	124	19	.	.	PUNCT
fueconorg-2767	125	1	based	base	VERB
fueconorg-2767	125	2	on	on	ADP
fueconorg-2767	125	3	this	this	PRON
fueconorg-2767	125	4	,	,	PUNCT
fueconorg-2767	125	5	one	one	PRON
fueconorg-2767	125	6	can	can	AUX
fueconorg-2767	125	7	conclude	conclude	VERB
fueconorg-2767	125	8	that	that	SCONJ
fueconorg-2767	125	9	these	these	DET
fueconorg-2767	125	10	cash	cash	NOUN
fueconorg-2767	125	11	flows	flow	NOUN
fueconorg-2767	125	12	should	should	AUX
fueconorg-2767	125	13	be	be	AUX
fueconorg-2767	125	14	presented	present	VERB
fueconorg-2767	125	15	as	as	ADP
fueconorg-2767	125	16	financing	financing	NOUN
fueconorg-2767	125	17	activities	activity	NOUN
fueconorg-2767	125	18	in	in	ADP
fueconorg-2767	125	19	cash	cash	NOUN
fueconorg-2767	125	20	flow	flow	NOUN
fueconorg-2767	125	21	statement	statement	NOUN
fueconorg-2767	125	22	.	.	PUNCT
fueconorg-2767	126	1	nevertheless	nevertheless	ADV
fueconorg-2767	126	2	,	,	PUNCT
fueconorg-2767	126	3	these	these	DET
fueconorg-2767	126	4	cash	cash	NOUN
fueconorg-2767	126	5	flows	flow	NOUN
fueconorg-2767	126	6	can	can	AUX
fueconorg-2767	126	7	also	also	ADV
fueconorg-2767	126	8	be	be	AUX
fueconorg-2767	126	9	viewed	view	VERB
fueconorg-2767	126	10	as	as	ADP
fueconorg-2767	126	11	cash	cash	NOUN
fueconorg-2767	126	12	inflows	inflow	NOUN
fueconorg-2767	126	13	from	from	ADP
fueconorg-2767	126	14	operating	operate	VERB
fueconorg-2767	126	15	activities	activity	NOUN
fueconorg-2767	126	16	,	,	PUNCT
fueconorg-2767	126	17	which	which	PRON
fueconorg-2767	126	18	is	be	AUX
fueconorg-2767	126	19	explained	explain	VERB
fueconorg-2767	126	20	by	by	ADP
fueconorg-2767	126	21	the	the	DET
fueconorg-2767	126	22	fact	fact	NOUN
fueconorg-2767	126	23	that	that	SCONJ
fueconorg-2767	126	24	the	the	DET
fueconorg-2767	126	25	company	company	NOUN
fueconorg-2767	126	26	has	have	AUX
fueconorg-2767	126	27	delivered	deliver	VERB
fueconorg-2767	126	28	or	or	CCONJ
fueconorg-2767	126	29	will	will	AUX
fueconorg-2767	126	30	deliver	deliver	VERB
fueconorg-2767	126	31	(	(	PUNCT
fueconorg-2767	126	32	if	if	SCONJ
fueconorg-2767	126	33	it	it	PRON
fueconorg-2767	126	34	comes	come	VERB
fueconorg-2767	126	35	to	to	ADP
fueconorg-2767	126	36	paying	pay	VERB
fueconorg-2767	126	37	invoices	invoice	NOUN
fueconorg-2767	126	38	prior	prior	ADV
fueconorg-2767	126	39	to	to	ADP
fueconorg-2767	126	40	the	the	DET
fueconorg-2767	126	41	delivery	delivery	NOUN
fueconorg-2767	126	42	)	)	PUNCT
fueconorg-2767	126	43	products	product	NOUN
fueconorg-2767	126	44	or	or	CCONJ
fueconorg-2767	126	45	services	service	NOUN
fueconorg-2767	126	46	to	to	ADP
fueconorg-2767	126	47	customers	customer	NOUN
fueconorg-2767	126	48	.	.	PUNCT
fueconorg-2767	127	1	higher	high	ADJ
fueconorg-2767	127	2	cash	cash	NOUN
fueconorg-2767	127	3	flows	flow	NOUN
fueconorg-2767	127	4	from	from	ADP
fueconorg-2767	127	5	operating	operate	VERB
fueconorg-2767	127	6	activities	activity	NOUN
fueconorg-2767	127	7	can	can	AUX
fueconorg-2767	127	8	also	also	ADV
fueconorg-2767	127	9	be	be	AUX
fueconorg-2767	127	10	achieved	achieve	VERB
fueconorg-2767	127	11	through	through	ADP
fueconorg-2767	127	12	“	"	PUNCT
fueconorg-2767	127	13	boomerang	boomerang	ADJ
fueconorg-2767	127	14	”	"	PUNCT
fueconorg-2767	127	15	transactions	transaction	NOUN
fueconorg-2767	127	16	(	(	PUNCT
fueconorg-2767	127	17	dimitrijević	dimitrijević	NOUN
fueconorg-2767	127	18	,	,	PUNCT
fueconorg-2767	127	19	2015	2015	NUM
fueconorg-2767	127	20	,	,	PUNCT
fueconorg-2767	127	21	146	146	NUM
fueconorg-2767	127	22	)	)	PUNCT
fueconorg-2767	127	23	.	.	PUNCT
fueconorg-2767	128	1	these	these	DET
fueconorg-2767	128	2	transactions	transaction	NOUN
fueconorg-2767	128	3	mean	mean	VERB
fueconorg-2767	128	4	that	that	SCONJ
fueconorg-2767	128	5	the	the	DET
fueconorg-2767	128	6	company	company	NOUN
fueconorg-2767	128	7	sells	sell	VERB
fueconorg-2767	128	8	its	its	PRON
fueconorg-2767	128	9	products	product	NOUN
fueconorg-2767	128	10	to	to	ADP
fueconorg-2767	128	11	other	other	ADJ
fueconorg-2767	128	12	companies	company	NOUN
fueconorg-2767	128	13	,	,	PUNCT
fueconorg-2767	128	14	but	but	CCONJ
fueconorg-2767	128	15	,	,	PUNCT
fueconorg-2767	128	16	at	at	ADP
fueconorg-2767	128	17	the	the	DET
fueconorg-2767	128	18	same	same	ADJ
fueconorg-2767	128	19	time	time	NOUN
fueconorg-2767	128	20	,	,	PUNCT
fueconorg-2767	128	21	purchases	purchase	VERB
fueconorg-2767	128	22	a	a	DET
fueconorg-2767	128	23	variety	variety	NOUN
fueconorg-2767	128	24	of	of	ADP
fueconorg-2767	128	25	products	product	NOUN
fueconorg-2767	128	26	from	from	ADP
fueconorg-2767	128	27	these	these	DET
fueconorg-2767	128	28	companies	company	NOUN
fueconorg-2767	128	29	in	in	ADP
fueconorg-2767	128	30	the	the	DET
fueconorg-2767	128	31	same	same	ADJ
fueconorg-2767	128	32	amount	amount	NOUN
fueconorg-2767	128	33	.	.	PUNCT
fueconorg-2767	129	1	the	the	DET
fueconorg-2767	129	2	impact	impact	NOUN
fueconorg-2767	129	3	of	of	ADP
fueconorg-2767	129	4	these	these	DET
fueconorg-2767	129	5	transactions	transaction	NOUN
fueconorg-2767	129	6	on	on	ADP
fueconorg-2767	129	7	cash	cash	NOUN
fueconorg-2767	129	8	flows	flow	NOUN
fueconorg-2767	129	9	is	be	AUX
fueconorg-2767	129	10	as	as	SCONJ
fueconorg-2767	129	11	follows	follow	VERB
fueconorg-2767	129	12	:	:	PUNCT
fueconorg-2767	129	13	the	the	DET
fueconorg-2767	129	14	company	company	NOUN
fueconorg-2767	129	15	presents	present	VERB
fueconorg-2767	129	16	product	product	NOUN
fueconorg-2767	129	17	sale	sale	NOUN
fueconorg-2767	129	18	as	as	ADP
fueconorg-2767	129	19	cash	cash	NOUN
fueconorg-2767	129	20	inflow	inflow	NOUN
fueconorg-2767	129	21	from	from	ADP
fueconorg-2767	129	22	operating	operate	VERB
fueconorg-2767	129	23	activities	activity	NOUN
fueconorg-2767	129	24	,	,	PUNCT
fueconorg-2767	129	25	while	while	SCONJ
fueconorg-2767	129	26	the	the	DET
fueconorg-2767	129	27	purchase	purchase	NOUN
fueconorg-2767	129	28	of	of	ADP
fueconorg-2767	129	29	goods	good	NOUN
fueconorg-2767	129	30	is	be	AUX
fueconorg-2767	129	31	presented	present	VERB
fueconorg-2767	129	32	as	as	ADP
fueconorg-2767	129	33	outflow	outflow	ADJ
fueconorg-2767	129	34	from	from	ADP
fueconorg-2767	129	35	investing	invest	VERB
fueconorg-2767	129	36	activities	activity	NOUN
fueconorg-2767	129	37	.	.	PUNCT
fueconorg-2767	130	1	this	this	PRON
fueconorg-2767	130	2	brings	bring	VERB
fueconorg-2767	130	3	double	double	ADJ
fueconorg-2767	130	4	“	"	PUNCT
fueconorg-2767	130	5	benefits	benefit	NOUN
fueconorg-2767	130	6	”	"	PUNCT
fueconorg-2767	130	7	:	:	PUNCT
fueconorg-2767	130	8	reduced	reduce	VERB
fueconorg-2767	130	9	outflows	outflow	NOUN
fueconorg-2767	130	10	and	and	CCONJ
fueconorg-2767	130	11	increased	increase	VERB
fueconorg-2767	130	12	inflows	inflow	NOUN
fueconorg-2767	130	13	from	from	ADP
fueconorg-2767	130	14	operating	operate	VERB
fueconorg-2767	130	15	activities	activity	NOUN
fueconorg-2767	130	16	.	.	PUNCT
fueconorg-2767	131	1	under	under	ADP
fueconorg-2767	131	2	ias	ias	PROPN
fueconorg-2767	131	3	39	39	NUM
fueconorg-2767	131	4	,	,	PUNCT
fueconorg-2767	131	5	securities	security	NOUN
fueconorg-2767	131	6	are	be	AUX
fueconorg-2767	131	7	classified	classify	VERB
fueconorg-2767	131	8	as	as	ADP
fueconorg-2767	131	9	securities	security	NOUN
fueconorg-2767	131	10	held	hold	VERB
fueconorg-2767	131	11	for	for	ADP
fueconorg-2767	131	12	trading	trading	NOUN
fueconorg-2767	131	13	,	,	PUNCT
fueconorg-2767	131	14	securities	security	NOUN
fueconorg-2767	131	15	available	available	ADJ
fueconorg-2767	131	16	for	for	ADP
fueconorg-2767	131	17	sale	sale	NOUN
fueconorg-2767	131	18	,	,	PUNCT
fueconorg-2767	131	19	and	and	CCONJ
fueconorg-2767	131	20	securities	security	NOUN
fueconorg-2767	131	21	held	hold	VERB
fueconorg-2767	131	22	to	to	ADP
fueconorg-2767	131	23	maturity	maturity	NOUN
fueconorg-2767	131	24	.	.	PUNCT
fueconorg-2767	132	1	however	however	ADV
fueconorg-2767	132	2	,	,	PUNCT
fueconorg-2767	132	3	there	there	PRON
fueconorg-2767	132	4	are	be	VERB
fueconorg-2767	132	5	no	no	DET
fueconorg-2767	132	6	strict	strict	ADJ
fueconorg-2767	132	7	rules	rule	NOUN
fueconorg-2767	132	8	for	for	ADP
fueconorg-2767	132	9	the	the	DET
fueconorg-2767	132	10	classification	classification	NOUN
fueconorg-2767	132	11	of	of	ADP
fueconorg-2767	132	12	securities	security	NOUN
fueconorg-2767	132	13	.	.	PUNCT
fueconorg-2767	133	1	this	this	DET
fueconorg-2767	133	2	flexibility	flexibility	NOUN
fueconorg-2767	133	3	allows	allow	VERB
fueconorg-2767	133	4	accountants	accountant	NOUN
fueconorg-2767	133	5	to	to	PART
fueconorg-2767	133	6	,	,	PUNCT
fueconorg-2767	133	7	if	if	SCONJ
fueconorg-2767	133	8	necessary	necessary	ADJ
fueconorg-2767	133	9	,	,	PUNCT
fueconorg-2767	133	10	reclassify	reclassify	VERB
fueconorg-2767	133	11	cash	cash	NOUN
fueconorg-2767	133	12	flows	flow	NOUN
fueconorg-2767	133	13	by	by	ADP
fueconorg-2767	133	14	activities	activity	NOUN
fueconorg-2767	133	15	.	.	PUNCT
fueconorg-2767	134	1	if	if	SCONJ
fueconorg-2767	134	2	,	,	PUNCT
fueconorg-2767	134	3	for	for	ADP
fueconorg-2767	134	4	example	example	NOUN
fueconorg-2767	134	5	,	,	PUNCT
fueconorg-2767	134	6	one	one	NUM
fueconorg-2767	134	7	invests	invest	NOUN
fueconorg-2767	134	8	in	in	ADP
fueconorg-2767	134	9	the	the	DET
fueconorg-2767	134	10	purchase	purchase	NOUN
fueconorg-2767	134	11	of	of	ADP
fueconorg-2767	134	12	short	short	ADJ
fueconorg-2767	134	13	-	-	PUNCT
fueconorg-2767	134	14	term	term	NOUN
fueconorg-2767	134	15	bonds	bond	NOUN
fueconorg-2767	134	16	,	,	PUNCT
fueconorg-2767	134	17	cash	cash	NOUN
fueconorg-2767	134	18	outflow	outflow	NOUN
fueconorg-2767	134	19	for	for	ADP
fueconorg-2767	134	20	this	this	DET
fueconorg-2767	134	21	transaction	transaction	NOUN
fueconorg-2767	134	22	belongs	belong	VERB
fueconorg-2767	134	23	to	to	ADP
fueconorg-2767	134	24	a	a	DET
fueconorg-2767	134	25	group	group	NOUN
fueconorg-2767	134	26	of	of	ADP
fueconorg-2767	134	27	investing	investing	NOUN
fueconorg-2767	134	28	activities	activity	NOUN
fueconorg-2767	134	29	.	.	PUNCT
fueconorg-2767	135	1	purchased	purchase	VERB
fueconorg-2767	135	2	short	short	ADJ
fueconorg-2767	135	3	-	-	PUNCT
fueconorg-2767	135	4	term	term	NOUN
fueconorg-2767	135	5	bonds	bond	NOUN
fueconorg-2767	135	6	can	can	AUX
fueconorg-2767	135	7	be	be	AUX
fueconorg-2767	135	8	placed	place	VERB
fueconorg-2767	135	9	in	in	ADP
fueconorg-2767	135	10	a	a	DET
fueconorg-2767	135	11	group	group	NOUN
fueconorg-2767	135	12	of	of	ADP
fueconorg-2767	135	13	securities	security	NOUN
fueconorg-2767	135	14	held	hold	VERB
fueconorg-2767	135	15	for	for	ADP
fueconorg-2767	135	16	trading	trading	NOUN
fueconorg-2767	135	17	,	,	PUNCT
fueconorg-2767	135	18	aimed	aim	VERB
fueconorg-2767	135	19	at	at	ADP
fueconorg-2767	135	20	exploitation	exploitation	NOUN
fueconorg-2767	135	21	of	of	ADP
fueconorg-2767	135	22	short	short	ADJ
fueconorg-2767	135	23	-	-	PUNCT
fueconorg-2767	135	24	term	term	NOUN
fueconorg-2767	135	25	price	price	NOUN
fueconorg-2767	135	26	fluctuations	fluctuation	NOUN
fueconorg-2767	135	27	of	of	ADP
fueconorg-2767	135	28	these	these	DET
fueconorg-2767	135	29	securities	security	NOUN
fueconorg-2767	135	30	.	.	PUNCT
fueconorg-2767	136	1	cash	cash	NOUN
fueconorg-2767	136	2	inflows	inflow	NOUN
fueconorg-2767	136	3	from	from	ADP
fueconorg-2767	136	4	sale	sale	NOUN
fueconorg-2767	136	5	of	of	ADP
fueconorg-2767	136	6	thus	thus	ADV
fueconorg-2767	136	7	classified	classify	VERB
fueconorg-2767	136	8	short	short	ADJ
fueconorg-2767	136	9	-	-	PUNCT
fueconorg-2767	136	10	term	term	NOUN
fueconorg-2767	136	11	bonds	bond	NOUN
fueconorg-2767	136	12	belong	belong	VERB
fueconorg-2767	136	13	to	to	ADP
fueconorg-2767	136	14	a	a	DET
fueconorg-2767	136	15	group	group	NOUN
fueconorg-2767	136	16	of	of	ADP
fueconorg-2767	136	17	operating	operate	VERB
fueconorg-2767	136	18	activities	activity	NOUN
fueconorg-2767	136	19	.	.	PUNCT
fueconorg-2767	137	1	this	this	PRON
fueconorg-2767	137	2	reduces	reduce	VERB
fueconorg-2767	137	3	net	net	ADJ
fueconorg-2767	137	4	cash	cash	NOUN
fueconorg-2767	137	5	flow	flow	NOUN
fueconorg-2767	137	6	from	from	ADP
fueconorg-2767	137	7	investing	invest	VERB
fueconorg-2767	137	8	activities	activity	NOUN
fueconorg-2767	137	9	(	(	PUNCT
fueconorg-2767	137	10	at	at	ADP
fueconorg-2767	137	11	the	the	DET
fueconorg-2767	137	12	time	time	NOUN
fueconorg-2767	137	13	of	of	ADP
fueconorg-2767	137	14	their	their	PRON
fueconorg-2767	137	15	purchase	purchase	NOUN
fueconorg-2767	137	16	)	)	PUNCT
fueconorg-2767	137	17	,	,	PUNCT
fueconorg-2767	137	18	and	and	CCONJ
fueconorg-2767	137	19	increases	increase	VERB
fueconorg-2767	137	20	net	net	ADJ
fueconorg-2767	137	21	cash	cash	NOUN
fueconorg-2767	137	22	flow	flow	NOUN
fueconorg-2767	137	23	from	from	ADP
fueconorg-2767	137	24	operating	operate	VERB
fueconorg-2767	137	25	activities	activity	NOUN
fueconorg-2767	137	26	(	(	PUNCT
fueconorg-2767	137	27	at	at	ADP
fueconorg-2767	137	28	the	the	DET
fueconorg-2767	137	29	time	time	NOUN
fueconorg-2767	137	30	of	of	ADP
fueconorg-2767	137	31	their	their	PRON
fueconorg-2767	137	32	sale	sale	NOUN
fueconorg-2767	137	33	)	)	PUNCT
fueconorg-2767	137	34	.	.	PUNCT
fueconorg-2767	138	1	the	the	DET
fueconorg-2767	138	2	situation	situation	NOUN
fueconorg-2767	138	3	is	be	AUX
fueconorg-2767	138	4	different	different	ADJ
fueconorg-2767	138	5	if	if	SCONJ
fueconorg-2767	138	6	the	the	DET
fueconorg-2767	138	7	company	company	NOUN
fueconorg-2767	138	8	’s	’s	PART
fueconorg-2767	138	9	main	main	ADJ
fueconorg-2767	138	10	activity	activity	NOUN
fueconorg-2767	138	11	is	be	AUX
fueconorg-2767	138	12	bond	bond	NOUN
fueconorg-2767	138	13	trading	trading	NOUN
fueconorg-2767	138	14	,	,	PUNCT
fueconorg-2767	138	15	i.e.	i.e.	X
fueconorg-2767	138	16	if	if	SCONJ
fueconorg-2767	138	17	it	it	PRON
fueconorg-2767	138	18	is	be	AUX
fueconorg-2767	138	19	a	a	DET
fueconorg-2767	138	20	financial	financial	ADJ
fueconorg-2767	138	21	institution	institution	NOUN
fueconorg-2767	138	22	.	.	PUNCT
fueconorg-2767	139	1	in	in	ADP
fueconorg-2767	139	2	this	this	DET
fueconorg-2767	139	3	case	case	NOUN
fueconorg-2767	139	4	,	,	PUNCT
fueconorg-2767	139	5	these	these	DET
fueconorg-2767	139	6	activities	activity	NOUN
fueconorg-2767	139	7	should	should	AUX
fueconorg-2767	139	8	be	be	AUX
fueconorg-2767	139	9	classified	classify	VERB
fueconorg-2767	139	10	as	as	ADP
fueconorg-2767	139	11	operating	operating	NOUN
fueconorg-2767	139	12	activities	activity	NOUN
fueconorg-2767	139	13	,	,	PUNCT
fueconorg-2767	139	14	otherwise	otherwise	ADV
fueconorg-2767	139	15	such	such	ADJ
fueconorg-2767	139	16	classification	classification	NOUN
fueconorg-2767	139	17	of	of	ADP
fueconorg-2767	139	18	cash	cash	NOUN
fueconorg-2767	139	19	flows	flow	NOUN
fueconorg-2767	139	20	should	should	AUX
fueconorg-2767	139	21	not	not	PART
fueconorg-2767	139	22	be	be	AUX
fueconorg-2767	139	23	made	make	VERB
fueconorg-2767	139	24	.	.	PUNCT
fueconorg-2767	140	1	the	the	DET
fueconorg-2767	140	2	reason	reason	NOUN
fueconorg-2767	140	3	,	,	PUNCT
fueconorg-2767	140	4	first	first	ADV
fueconorg-2767	140	5	of	of	ADP
fueconorg-2767	140	6	all	all	PRON
fueconorg-2767	140	7	,	,	PUNCT
fueconorg-2767	140	8	lies	lie	VERB
fueconorg-2767	140	9	in	in	ADP
fueconorg-2767	140	10	the	the	DET
fueconorg-2767	140	11	fact	fact	NOUN
fueconorg-2767	140	12	that	that	SCONJ
fueconorg-2767	140	13	this	this	PRON
fueconorg-2767	140	14	is	be	AUX
fueconorg-2767	140	15	not	not	PART
fueconorg-2767	140	16	a	a	DET
fueconorg-2767	140	17	sustainable	sustainable	ADJ
fueconorg-2767	140	18	cash	cash	NOUN
fueconorg-2767	140	19	flow	flow	NOUN
fueconorg-2767	140	20	,	,	PUNCT
fueconorg-2767	140	21	but	but	CCONJ
fueconorg-2767	140	22	inflow	inflow	NOUN
fueconorg-2767	140	23	that	that	PRON
fueconorg-2767	140	24	appears	appear	VERB
fueconorg-2767	140	25	only	only	ADV
fueconorg-2767	140	26	once	once	ADV
fueconorg-2767	140	27	(	(	PUNCT
fueconorg-2767	140	28	when	when	SCONJ
fueconorg-2767	140	29	sale	sale	NOUN
fueconorg-2767	140	30	transaction	transaction	NOUN
fueconorg-2767	140	31	is	be	AUX
fueconorg-2767	140	32	made	make	VERB
fueconorg-2767	140	33	)	)	PUNCT
fueconorg-2767	140	34	(	(	PUNCT
fueconorg-2767	140	35	đukić	đukić	PROPN
fueconorg-2767	140	36	&	&	CCONJ
fueconorg-2767	140	37	pavlović	pavlović	PROPN
fueconorg-2767	140	38	,	,	PUNCT
fueconorg-2767	140	39	2014	2014	NUM
fueconorg-2767	140	40	,	,	PUNCT
fueconorg-2767	140	41	230	230	NUM
fueconorg-2767	140	42	-	-	SYM
fueconorg-2767	140	43	231	231	NUM
fueconorg-2767	140	44	)	)	PUNCT
fueconorg-2767	140	45	.	.	PUNCT
fueconorg-2767	141	1	rise	rise	VERB
fueconorg-2767	141	2	in	in	ADP
fueconorg-2767	141	3	cash	cash	NOUN
fueconorg-2767	141	4	flows	flow	NOUN
fueconorg-2767	141	5	from	from	ADP
fueconorg-2767	141	6	operating	operate	VERB
fueconorg-2767	141	7	activities	activity	NOUN
fueconorg-2767	141	8	based	base	VERB
fueconorg-2767	141	9	on	on	ADP
fueconorg-2767	141	10	the	the	DET
fueconorg-2767	141	11	slowdown	slowdown	NOUN
fueconorg-2767	141	12	of	of	ADP
fueconorg-2767	141	13	payment	payment	NOUN
fueconorg-2767	141	14	of	of	ADP
fueconorg-2767	141	15	obligations	obligation	NOUN
fueconorg-2767	141	16	or	or	CCONJ
fueconorg-2767	141	17	delays	delay	NOUN
fueconorg-2767	141	18	in	in	ADP
fueconorg-2767	141	19	cash	cash	NOUN
fueconorg-2767	141	20	outflow	outflow	NOUN
fueconorg-2767	141	21	intended	intend	VERB
fueconorg-2767	141	22	for	for	ADP
fueconorg-2767	141	23	the	the	DET
fueconorg-2767	141	24	settlement	settlement	NOUN
fueconorg-2767	141	25	of	of	ADP
fueconorg-2767	141	26	liabilities	liability	NOUN
fueconorg-2767	141	27	is	be	AUX
fueconorg-2767	141	28	considered	consider	VERB
fueconorg-2767	141	29	one	one	NUM
fueconorg-2767	141	30	of	of	ADP
fueconorg-2767	141	31	the	the	DET
fueconorg-2767	141	32	easiest	easy	ADJ
fueconorg-2767	141	33	techniques	technique	NOUN
fueconorg-2767	141	34	to	to	PART
fueconorg-2767	141	35	manipulate	manipulate	VERB
fueconorg-2767	141	36	cash	cash	NOUN
fueconorg-2767	141	37	flows	flow	NOUN
fueconorg-2767	141	38	.	.	PUNCT
fueconorg-2767	142	1	for	for	ADP
fueconorg-2767	142	2	example	example	NOUN
fueconorg-2767	142	3	,	,	PUNCT
fueconorg-2767	142	4	liabilities	liability	NOUN
fueconorg-2767	142	5	of	of	ADP
fueconorg-2767	142	6	december	december	PROPN
fueconorg-2767	142	7	of	of	ADP
fueconorg-2767	142	8	the	the	DET
fueconorg-2767	142	9	current	current	ADJ
fueconorg-2767	142	10	year	year	NOUN
fueconorg-2767	142	11	are	be	AUX
fueconorg-2767	142	12	postponed	postpone	VERB
fueconorg-2767	142	13	for	for	ADP
fueconorg-2767	142	14	january	january	PROPN
fueconorg-2767	142	15	next	next	ADJ
fueconorg-2767	142	16	year	year	NOUN
fueconorg-2767	142	17	,	,	PUNCT
fueconorg-2767	142	18	and	and	CCONJ
fueconorg-2767	142	19	thus	thus	ADV
fueconorg-2767	142	20	cash	cash	NOUN
fueconorg-2767	142	21	flow	flow	NOUN
fueconorg-2767	142	22	statement	statement	NOUN
fueconorg-2767	142	23	for	for	ADP
fueconorg-2767	142	24	the	the	DET
fueconorg-2767	142	25	current	current	ADJ
fueconorg-2767	142	26	fiscal	fiscal	ADJ
fueconorg-2767	142	27	year	year	NOUN
fueconorg-2767	142	28	presents	present	VERB
fueconorg-2767	142	29	lower	low	ADJ
fueconorg-2767	142	30	cash	cash	NOUN
fueconorg-2767	142	31	outflows	outflow	NOUN
fueconorg-2767	142	32	.	.	PUNCT
fueconorg-2767	143	1	it	it	PRON
fueconorg-2767	143	2	is	be	AUX
fueconorg-2767	143	3	important	important	ADJ
fueconorg-2767	143	4	to	to	PART
fueconorg-2767	143	5	note	note	VERB
fueconorg-2767	143	6	that	that	SCONJ
fueconorg-2767	143	7	,	,	PUNCT
fueconorg-2767	143	8	in	in	ADP
fueconorg-2767	143	9	this	this	DET
fueconorg-2767	143	10	way	way	NOUN
fueconorg-2767	143	11	,	,	PUNCT
fueconorg-2767	143	12	managers	manager	NOUN
fueconorg-2767	143	13	achieve	achieve	VERB
fueconorg-2767	143	14	short	short	ADJ
fueconorg-2767	143	15	-	-	PUNCT
fueconorg-2767	143	16	term	term	NOUN
fueconorg-2767	143	17	goals	goal	NOUN
fueconorg-2767	143	18	,	,	PUNCT
fueconorg-2767	143	19	because	because	SCONJ
fueconorg-2767	143	20	liabilities	liability	NOUN
fueconorg-2767	143	21	can	can	AUX
fueconorg-2767	143	22	not	not	PART
fueconorg-2767	143	23	be	be	AUX
fueconorg-2767	143	24	postponed	postpone	VERB
fueconorg-2767	143	25	for	for	ADP
fueconorg-2767	143	26	an	an	DET
fueconorg-2767	143	27	indefinite	indefinite	ADJ
fueconorg-2767	143	28	period	period	NOUN
fueconorg-2767	143	29	of	of	ADP
fueconorg-2767	143	30	time	time	NOUN
fueconorg-2767	143	31	.	.	PUNCT
fueconorg-2767	144	1	another	another	DET
fueconorg-2767	144	2	way	way	NOUN
fueconorg-2767	144	3	to	to	PART
fueconorg-2767	144	4	increase	increase	VERB
fueconorg-2767	144	5	cash	cash	NOUN
fueconorg-2767	144	6	flow	flow	NOUN
fueconorg-2767	144	7	from	from	ADP
fueconorg-2767	144	8	operating	operating	NOUN
fueconorg-2767	144	9	activities	activity	NOUN
fueconorg-2767	144	10	is	be	AUX
fueconorg-2767	144	11	to	to	PART
fueconorg-2767	144	12	reduce	reduce	VERB
fueconorg-2767	144	13	the	the	DET
fueconorg-2767	144	14	volume	volume	NOUN
fueconorg-2767	144	15	of	of	ADP
fueconorg-2767	144	16	inventory	inventory	NOUN
fueconorg-2767	144	17	purchase	purchase	NOUN
fueconorg-2767	144	18	.	.	PUNCT
fueconorg-2767	145	1	the	the	DET
fueconorg-2767	145	2	company	company	NOUN
fueconorg-2767	145	3	“	"	PUNCT
fueconorg-2767	145	4	the	the	DET
fueconorg-2767	145	5	home	home	PROPN
fueconorg-2767	145	6	depot	depot	PROPN
fueconorg-2767	145	7	inc	inc	PROPN
fueconorg-2767	145	8	.	.	PUNCT
fueconorg-2767	145	9	”	"	PUNCT
fueconorg-2767	146	1	in	in	ADP
fueconorg-2767	146	2	2001	2001	NUM
fueconorg-2767	146	3	reduced	reduce	VERB
fueconorg-2767	146	4	orders	order	NOUN
fueconorg-2767	146	5	from	from	ADP
fueconorg-2767	146	6	its	its	PRON
fueconorg-2767	146	7	suppliers	supplier	NOUN
fueconorg-2767	146	8	,	,	PUNCT
fueconorg-2767	146	9	and	and	CCONJ
fueconorg-2767	146	10	purchased	purchase	VERB
fueconorg-2767	146	11	fewer	few	ADJ
fueconorg-2767	146	12	inventories	inventory	NOUN
fueconorg-2767	146	13	than	than	ADP
fueconorg-2767	146	14	in	in	ADP
fueconorg-2767	146	15	the	the	DET
fueconorg-2767	146	16	past	past	NOUN
fueconorg-2767	146	17	per	per	ADP
fueconorg-2767	146	18	each	each	DET
fueconorg-2767	146	19	store	store	NOUN
fueconorg-2767	146	20	,	,	PUNCT
fueconorg-2767	146	21	i.e.	i.e.	X
fueconorg-2767	146	22	the	the	DET
fueconorg-2767	146	23	company	company	NOUN
fueconorg-2767	146	24	changed	change	VERB
fueconorg-2767	146	25	the	the	DET
fueconorg-2767	146	26	pace	pace	NOUN
fueconorg-2767	146	27	of	of	ADP
fueconorg-2767	146	28	inventory	inventory	NOUN
fueconorg-2767	146	29	purchase	purchase	NOUN
fueconorg-2767	146	30	.	.	PUNCT
fueconorg-2767	147	1	in	in	ADP
fueconorg-2767	147	2	this	this	DET
fueconorg-2767	147	3	way	way	NOUN
fueconorg-2767	147	4	,	,	PUNCT
fueconorg-2767	147	5	the	the	DET
fueconorg-2767	147	6	company	company	NOUN
fueconorg-2767	147	7	reduced	reduce	VERB
fueconorg-2767	147	8	cash	cash	NOUN
fueconorg-2767	147	9	outflows	outflow	NOUN
fueconorg-2767	147	10	for	for	ADP
fueconorg-2767	147	11	the	the	DET
fueconorg-2767	147	12	purchase	purchase	NOUN
fueconorg-2767	147	13	of	of	ADP
fueconorg-2767	147	14	inventories	inventory	NOUN
fueconorg-2767	147	15	from	from	ADP
fueconorg-2767	147	16	1.1	1.1	NUM
fueconorg-2767	147	17	billion	billion	NUM
fueconorg-2767	147	18	dollars	dollar	NOUN
fueconorg-2767	147	19	in	in	ADP
fueconorg-2767	147	20	2000	2000	NUM
fueconorg-2767	147	21	to	to	ADP
fueconorg-2767	147	22	as	as	ADV
fueconorg-2767	147	23	much	much	ADJ
fueconorg-2767	147	24	as	as	ADP
fueconorg-2767	147	25	166	166	NUM
fueconorg-2767	147	26	million	million	NUM
fueconorg-2767	147	27	dollars	dollar	NOUN
fueconorg-2767	147	28	in	in	ADP
fueconorg-2767	147	29	2001	2001	NUM
fueconorg-2767	147	30	(	(	PUNCT
fueconorg-2767	147	31	grow	grow	VERB
fueconorg-2767	147	32	,	,	PUNCT
fueconorg-2767	147	33	2007	2007	NUM
fueconorg-2767	147	34	)	)	PUNCT
fueconorg-2767	147	35	.	.	PUNCT
fueconorg-2767	148	1	acquisition	acquisition	NOUN
fueconorg-2767	148	2	improves	improve	VERB
fueconorg-2767	148	3	cash	cash	NOUN
fueconorg-2767	148	4	flows	flow	NOUN
fueconorg-2767	148	5	of	of	ADP
fueconorg-2767	148	6	the	the	DET
fueconorg-2767	148	7	acquiring	acquire	VERB
fueconorg-2767	148	8	company	company	NOUN
fueconorg-2767	148	9	.	.	PUNCT
fueconorg-2767	149	1	in	in	ADP
fueconorg-2767	149	2	the	the	DET
fueconorg-2767	149	3	event	event	NOUN
fueconorg-2767	149	4	that	that	SCONJ
fueconorg-2767	149	5	the	the	DET
fueconorg-2767	149	6	target	target	NOUN
fueconorg-2767	149	7	company	company	NOUN
fueconorg-2767	149	8	is	be	AUX
fueconorg-2767	149	9	purchased	purchase	VERB
fueconorg-2767	149	10	in	in	ADP
fueconorg-2767	149	11	cash	cash	NOUN
fueconorg-2767	149	12	,	,	PUNCT
fueconorg-2767	149	13	the	the	DET
fueconorg-2767	149	14	acquirer	acquirer	NOUN
fueconorg-2767	149	15	presents	present	VERB
fueconorg-2767	149	16	it	it	PRON
fueconorg-2767	149	17	as	as	ADP
fueconorg-2767	149	18	outflow	outflow	ADJ
fueconorg-2767	149	19	from	from	ADP
fueconorg-2767	149	20	investing	invest	VERB
fueconorg-2767	149	21	activities	activity	NOUN
fueconorg-2767	149	22	,	,	PUNCT
fueconorg-2767	149	23	rather	rather	ADV
fueconorg-2767	149	24	than	than	ADP
fueconorg-2767	149	25	from	from	ADP
fueconorg-2767	149	26	operating	operate	VERB
fueconorg-2767	149	27	activities	activity	NOUN
fueconorg-2767	149	28	.	.	PUNCT
fueconorg-2767	150	1	if	if	SCONJ
fueconorg-2767	150	2	acquisition	acquisition	NOUN
fueconorg-2767	150	3	is	be	AUX
fueconorg-2767	150	4	carried	carry	VERB
fueconorg-2767	150	5	out	out	ADP
fueconorg-2767	150	6	through	through	ADP
fueconorg-2767	150	7	shares	share	NOUN
fueconorg-2767	150	8	,	,	PUNCT
fueconorg-2767	150	9	then	then	ADV
fueconorg-2767	150	10	there	there	PRON
fueconorg-2767	150	11	is	be	VERB
fueconorg-2767	150	12	no	no	DET
fueconorg-2767	150	13	cash	cash	NOUN
fueconorg-2767	150	14	outflow	outflow	NOUN
fueconorg-2767	150	15	.	.	PUNCT
fueconorg-2767	151	1	also	also	ADV
fueconorg-2767	151	2	,	,	PUNCT
fueconorg-2767	151	3	any	any	DET
fueconorg-2767	151	4	sale	sale	NOUN
fueconorg-2767	151	5	made	make	VERB
fueconorg-2767	151	6	by	by	ADP
fueconorg-2767	151	7	a	a	DET
fueconorg-2767	151	8	target	target	NOUN
fueconorg-2767	151	9	company	company	NOUN
fueconorg-2767	151	10	is	be	AUX
fueconorg-2767	151	11	in	in	ADP
fueconorg-2767	151	12	the	the	DET
fueconorg-2767	151	13	acquirer	acquirer	NOUN
fueconorg-2767	151	14	’s	’s	PART
fueconorg-2767	151	15	creative	creative	ADJ
fueconorg-2767	151	16	cash	cash	NOUN
fueconorg-2767	151	17	flow	flow	NOUN
fueconorg-2767	151	18	reporting	report	VERB
fueconorg-2767	151	19	171	171	NUM
fueconorg-2767	151	20	financial	financial	ADJ
fueconorg-2767	151	21	statements	statement	NOUN
fueconorg-2767	151	22	presented	present	VERB
fueconorg-2767	151	23	as	as	ADP
fueconorg-2767	151	24	sales	sale	NOUN
fueconorg-2767	151	25	revenue	revenue	NOUN
fueconorg-2767	151	26	or	or	CCONJ
fueconorg-2767	151	27	cash	cash	NOUN
fueconorg-2767	151	28	inflow	inflow	NOUN
fueconorg-2767	151	29	from	from	ADP
fueconorg-2767	151	30	operating	operate	VERB
fueconorg-2767	151	31	activities	activity	NOUN
fueconorg-2767	151	32	.	.	PUNCT
fueconorg-2767	152	1	however	however	ADV
fueconorg-2767	152	2	,	,	PUNCT
fueconorg-2767	152	3	the	the	DET
fueconorg-2767	152	4	greatest	great	ADJ
fueconorg-2767	152	5	opportunity	opportunity	NOUN
fueconorg-2767	152	6	to	to	PART
fueconorg-2767	152	7	improve	improve	VERB
fueconorg-2767	152	8	cash	cash	NOUN
fueconorg-2767	152	9	flow	flow	NOUN
fueconorg-2767	152	10	through	through	ADP
fueconorg-2767	152	11	acquisition	acquisition	NOUN
fueconorg-2767	152	12	lies	lie	VERB
fueconorg-2767	152	13	in	in	ADP
fueconorg-2767	152	14	acquired	acquire	VERB
fueconorg-2767	152	15	receivables	receivables	NOUN
fueconorg-2767	152	16	and	and	CCONJ
fueconorg-2767	152	17	assets	asset	NOUN
fueconorg-2767	152	18	(	(	PUNCT
fueconorg-2767	152	19	dimitrijević	dimitrijević	NOUN
fueconorg-2767	152	20	,	,	PUNCT
fueconorg-2767	152	21	2015	2015	NUM
fueconorg-2767	152	22	,	,	PUNCT
fueconorg-2767	152	23	147	147	NUM
fueconorg-2767	152	24	)	)	PUNCT
fueconorg-2767	152	25	.	.	PUNCT
fueconorg-2767	153	1	when	when	SCONJ
fueconorg-2767	153	2	acquiring	acquire	VERB
fueconorg-2767	153	3	receivables	receivables	NOUN
fueconorg-2767	153	4	and	and	CCONJ
fueconorg-2767	153	5	assets	asset	NOUN
fueconorg-2767	153	6	,	,	PUNCT
fueconorg-2767	153	7	there	there	PRON
fueconorg-2767	153	8	are	be	VERB
fueconorg-2767	153	9	certain	certain	ADJ
fueconorg-2767	153	10	expenses	expense	NOUN
fueconorg-2767	153	11	and	and	CCONJ
fueconorg-2767	153	12	cash	cash	NOUN
fueconorg-2767	153	13	outflows	outflow	NOUN
fueconorg-2767	153	14	,	,	PUNCT
fueconorg-2767	153	15	incurred	incur	VERB
fueconorg-2767	153	16	before	before	ADP
fueconorg-2767	153	17	acquisition	acquisition	NOUN
fueconorg-2767	153	18	.	.	PUNCT
fueconorg-2767	154	1	in	in	ADP
fueconorg-2767	154	2	other	other	ADJ
fueconorg-2767	154	3	words	word	NOUN
fueconorg-2767	154	4	,	,	PUNCT
fueconorg-2767	154	5	the	the	DET
fueconorg-2767	154	6	acquirer	acquirer	NOUN
fueconorg-2767	154	7	has	have	VERB
fueconorg-2767	154	8	no	no	DET
fueconorg-2767	154	9	outflows	outflow	NOUN
fueconorg-2767	154	10	from	from	ADP
fueconorg-2767	154	11	operating	operate	VERB
fueconorg-2767	154	12	activities	activity	NOUN
fueconorg-2767	154	13	related	relate	VERB
fueconorg-2767	154	14	to	to	ADP
fueconorg-2767	154	15	acquisition	acquisition	NOUN
fueconorg-2767	154	16	of	of	ADP
fueconorg-2767	154	17	subject	subject	ADJ
fueconorg-2767	154	18	receivables	receivables	NOUN
fueconorg-2767	154	19	and	and	CCONJ
fueconorg-2767	154	20	assets	asset	NOUN
fueconorg-2767	154	21	,	,	PUNCT
fueconorg-2767	154	22	as	as	SCONJ
fueconorg-2767	154	23	they	they	PRON
fueconorg-2767	154	24	have	have	AUX
fueconorg-2767	154	25	been	be	AUX
fueconorg-2767	154	26	incurred	incur	VERB
fueconorg-2767	154	27	prior	prior	ADV
fueconorg-2767	154	28	to	to	ADP
fueconorg-2767	154	29	acquisition	acquisition	NOUN
fueconorg-2767	154	30	.	.	PUNCT
fueconorg-2767	155	1	following	follow	VERB
fueconorg-2767	155	2	acquisition	acquisition	NOUN
fueconorg-2767	155	3	and	and	CCONJ
fueconorg-2767	155	4	collection	collection	NOUN
fueconorg-2767	155	5	of	of	ADP
fueconorg-2767	155	6	receivables	receivables	NOUN
fueconorg-2767	155	7	and	and	CCONJ
fueconorg-2767	155	8	the	the	DET
fueconorg-2767	155	9	sale	sale	NOUN
fueconorg-2767	155	10	of	of	ADP
fueconorg-2767	155	11	assets	asset	NOUN
fueconorg-2767	155	12	of	of	ADP
fueconorg-2767	155	13	the	the	DET
fueconorg-2767	155	14	target	target	NOUN
fueconorg-2767	155	15	company	company	NOUN
fueconorg-2767	155	16	(	(	PUNCT
fueconorg-2767	155	17	acquired	acquire	VERB
fueconorg-2767	155	18	before	before	ADP
fueconorg-2767	155	19	acquisition	acquisition	NOUN
fueconorg-2767	155	20	)	)	PUNCT
fueconorg-2767	155	21	,	,	PUNCT
fueconorg-2767	155	22	cash	cash	NOUN
fueconorg-2767	155	23	inflows	inflow	NOUN
fueconorg-2767	155	24	are	be	AUX
fueconorg-2767	155	25	classified	classify	VERB
fueconorg-2767	155	26	as	as	ADP
fueconorg-2767	155	27	cash	cash	NOUN
fueconorg-2767	155	28	inflows	inflow	NOUN
fueconorg-2767	155	29	from	from	ADP
fueconorg-2767	155	30	operating	operate	VERB
fueconorg-2767	155	31	activities	activity	NOUN
fueconorg-2767	155	32	of	of	ADP
fueconorg-2767	155	33	the	the	DET
fueconorg-2767	155	34	acquirer	acquirer	NOUN
fueconorg-2767	155	35	.	.	PUNCT
fueconorg-2767	156	1	unrealistic	unrealistic	ADJ
fueconorg-2767	156	2	results	result	NOUN
fueconorg-2767	156	3	also	also	ADV
fueconorg-2767	156	4	come	come	VERB
fueconorg-2767	156	5	from	from	ADP
fueconorg-2767	156	6	some	some	DET
fueconorg-2767	156	7	other	other	ADJ
fueconorg-2767	156	8	creative	creative	ADJ
fueconorg-2767	156	9	activities	activity	NOUN
fueconorg-2767	156	10	of	of	ADP
fueconorg-2767	156	11	accountants	accountant	NOUN
fueconorg-2767	156	12	or	or	CCONJ
fueconorg-2767	156	13	managers	manager	NOUN
fueconorg-2767	156	14	,	,	PUNCT
fueconorg-2767	156	15	such	such	ADJ
fueconorg-2767	156	16	as	as	ADP
fueconorg-2767	156	17	:	:	PUNCT
fueconorg-2767	156	18	“	"	PUNCT
fueconorg-2767	156	19	giving	give	VERB
fueconorg-2767	156	20	up	up	ADP
fueconorg-2767	156	21	on	on	ADP
fueconorg-2767	156	22	certain	certain	ADJ
fueconorg-2767	156	23	business	business	NOUN
fueconorg-2767	156	24	transactions	transaction	NOUN
fueconorg-2767	156	25	,	,	PUNCT
fueconorg-2767	156	26	non	non	ADJ
fueconorg-2767	156	27	-	-	ADJ
fueconorg-2767	156	28	recording	recording	NOUN
fueconorg-2767	156	29	of	of	ADP
fueconorg-2767	156	30	incurred	incur	VERB
fueconorg-2767	156	31	transactions	transaction	NOUN
fueconorg-2767	156	32	,	,	PUNCT
fueconorg-2767	156	33	delaying	delay	VERB
fueconorg-2767	156	34	procurement	procurement	NOUN
fueconorg-2767	156	35	,	,	PUNCT
fueconorg-2767	156	36	non	non	ADJ
fueconorg-2767	156	37	-	-	ADJ
fueconorg-2767	156	38	recording	recording	NOUN
fueconorg-2767	156	39	of	of	ADP
fueconorg-2767	156	40	procurement	procurement	NOUN
fueconorg-2767	156	41	of	of	ADP
fueconorg-2767	156	42	materials	material	NOUN
fueconorg-2767	156	43	and	and	CCONJ
fueconorg-2767	156	44	goods	good	NOUN
fueconorg-2767	156	45	,	,	PUNCT
fueconorg-2767	156	46	because	because	SCONJ
fueconorg-2767	156	47	invoice	invoice	NOUN
fueconorg-2767	156	48	is	be	AUX
fueconorg-2767	156	49	not	not	PART
fueconorg-2767	156	50	received	receive	VERB
fueconorg-2767	156	51	or	or	CCONJ
fueconorg-2767	156	52	materials	material	NOUN
fueconorg-2767	156	53	and	and	CCONJ
fueconorg-2767	156	54	goods	good	NOUN
fueconorg-2767	156	55	are	be	AUX
fueconorg-2767	156	56	on	on	ADP
fueconorg-2767	156	57	the	the	DET
fueconorg-2767	156	58	way	way	NOUN
fueconorg-2767	156	59	,	,	PUNCT
fueconorg-2767	156	60	etc	etc	X
fueconorg-2767	156	61	.	.	X
fueconorg-2767	156	62	”	"	PUNCT
fueconorg-2767	157	1	(	(	PUNCT
fueconorg-2767	157	2	škarićjovanović	škarićjovanović	NOUN
fueconorg-2767	157	3	,	,	PUNCT
fueconorg-2767	157	4	2007	2007	NUM
fueconorg-2767	157	5	,	,	PUNCT
fueconorg-2767	157	6	63	63	NUM
fueconorg-2767	157	7	)	)	PUNCT
fueconorg-2767	157	8	.	.	PUNCT
fueconorg-2767	158	1	the	the	DET
fueconorg-2767	158	2	reason	reason	NOUN
fueconorg-2767	158	3	is	be	AUX
fueconorg-2767	158	4	largely	largely	ADV
fueconorg-2767	158	5	subjective	subjective	ADJ
fueconorg-2767	158	6	and	and	CCONJ
fueconorg-2767	158	7	linked	link	VERB
fueconorg-2767	158	8	to	to	ADP
fueconorg-2767	158	9	adverse	adverse	ADJ
fueconorg-2767	158	10	effects	effect	NOUN
fueconorg-2767	158	11	(	(	PUNCT
fueconorg-2767	158	12	mostly	mostly	ADV
fueconorg-2767	158	13	from	from	ADP
fueconorg-2767	158	14	managers	manager	NOUN
fueconorg-2767	158	15	’	'	PUNCT
fueconorg-2767	158	16	standpoint	standpoint	NOUN
fueconorg-2767	158	17	)	)	PUNCT
fueconorg-2767	158	18	on	on	ADP
fueconorg-2767	158	19	net	net	ADJ
fueconorg-2767	158	20	cash	cash	NOUN
fueconorg-2767	158	21	from	from	ADP
fueconorg-2767	158	22	operating	operate	VERB
fueconorg-2767	158	23	activities	activity	NOUN
fueconorg-2767	158	24	.	.	PUNCT
fueconorg-2767	159	1	the	the	DET
fueconorg-2767	159	2	fact	fact	NOUN
fueconorg-2767	159	3	is	be	AUX
fueconorg-2767	159	4	that	that	SCONJ
fueconorg-2767	159	5	the	the	DET
fueconorg-2767	159	6	amount	amount	NOUN
fueconorg-2767	159	7	of	of	ADP
fueconorg-2767	159	8	net	net	ADJ
fueconorg-2767	159	9	cash	cash	NOUN
fueconorg-2767	159	10	flow	flow	NOUN
fueconorg-2767	159	11	as	as	ADP
fueconorg-2767	159	12	a	a	DET
fueconorg-2767	159	13	whole	whole	ADJ
fueconorg-2767	159	14	,	,	PUNCT
fueconorg-2767	159	15	i.e.	i.e.	X
fueconorg-2767	159	16	cash	cash	NOUN
fueconorg-2767	159	17	balance	balance	NOUN
fueconorg-2767	159	18	at	at	ADP
fueconorg-2767	159	19	the	the	DET
fueconorg-2767	159	20	end	end	NOUN
fueconorg-2767	159	21	of	of	ADP
fueconorg-2767	159	22	the	the	DET
fueconorg-2767	159	23	reporting	reporting	NOUN
fueconorg-2767	159	24	period	period	NOUN
fueconorg-2767	159	25	,	,	PUNCT
fueconorg-2767	159	26	is	be	AUX
fueconorg-2767	159	27	not	not	PART
fueconorg-2767	159	28	affected	affect	VERB
fueconorg-2767	159	29	by	by	ADP
fueconorg-2767	159	30	manipulative	manipulative	ADJ
fueconorg-2767	159	31	actions	action	NOUN
fueconorg-2767	159	32	of	of	ADP
fueconorg-2767	159	33	management	management	NOUN
fueconorg-2767	159	34	.	.	PUNCT
fueconorg-2767	160	1	however	however	ADV
fueconorg-2767	160	2	,	,	PUNCT
fueconorg-2767	160	3	the	the	DET
fueconorg-2767	160	4	above	above	ADV
fueconorg-2767	160	5	can	can	AUX
fueconorg-2767	160	6	not	not	PART
fueconorg-2767	160	7	justify	justify	VERB
fueconorg-2767	160	8	the	the	DET
fueconorg-2767	160	9	existence	existence	NOUN
fueconorg-2767	160	10	of	of	ADP
fueconorg-2767	160	11	creative	creative	ADJ
fueconorg-2767	160	12	cash	cash	NOUN
fueconorg-2767	160	13	flow	flow	NOUN
fueconorg-2767	160	14	reporting	reporting	NOUN
fueconorg-2767	160	15	.	.	PUNCT
fueconorg-2767	161	1	amendments	amendment	NOUN
fueconorg-2767	161	2	to	to	PART
fueconorg-2767	161	3	ias	ias	VERB
fueconorg-2767	161	4	7	7	NUM
fueconorg-2767	161	5	aim	aim	NOUN
fueconorg-2767	161	6	to	to	PART
fueconorg-2767	161	7	improve	improve	VERB
fueconorg-2767	161	8	information	information	NOUN
fueconorg-2767	161	9	on	on	ADP
fueconorg-2767	161	10	cash	cash	NOUN
fueconorg-2767	161	11	flows	flow	NOUN
fueconorg-2767	161	12	and	and	CCONJ
fueconorg-2767	161	13	disclosure	disclosure	NOUN
fueconorg-2767	161	14	,	,	PUNCT
fueconorg-2767	161	15	to	to	PART
fueconorg-2767	161	16	help	help	VERB
fueconorg-2767	161	17	users	user	NOUN
fueconorg-2767	161	18	of	of	ADP
fueconorg-2767	161	19	financial	financial	ADJ
fueconorg-2767	161	20	statements	statement	NOUN
fueconorg-2767	161	21	understand	understand	VERB
fueconorg-2767	161	22	liquidity	liquidity	NOUN
fueconorg-2767	161	23	of	of	ADP
fueconorg-2767	161	24	an	an	DET
fueconorg-2767	161	25	entity	entity	NOUN
fueconorg-2767	161	26	.	.	PUNCT
fueconorg-2767	162	1	the	the	DET
fueconorg-2767	162	2	ias	ias	PROPN
fueconorg-2767	162	3	committee	committee	NOUN
fueconorg-2767	162	4	suggests	suggest	VERB
fueconorg-2767	162	5	that	that	SCONJ
fueconorg-2767	162	6	an	an	DET
fueconorg-2767	162	7	entity	entity	NOUN
fueconorg-2767	162	8	should	should	AUX
fueconorg-2767	162	9	,	,	PUNCT
fueconorg-2767	162	10	in	in	ADP
fueconorg-2767	162	11	the	the	DET
fueconorg-2767	162	12	initial	initial	ADJ
fueconorg-2767	162	13	and	and	CCONJ
fueconorg-2767	162	14	final	final	ADJ
fueconorg-2767	162	15	balance	balance	NOUN
fueconorg-2767	162	16	sheet	sheet	NOUN
fueconorg-2767	162	17	,	,	PUNCT
fueconorg-2767	162	18	disclose	disclose	VERB
fueconorg-2767	162	19	the	the	DET
fueconorg-2767	162	20	balanced	balanced	ADJ
fueconorg-2767	162	21	amount	amount	NOUN
fueconorg-2767	162	22	of	of	ADP
fueconorg-2767	162	23	each	each	DET
fueconorg-2767	162	24	item	item	NOUN
fueconorg-2767	162	25	whose	whose	DET
fueconorg-2767	162	26	cash	cash	NOUN
fueconorg-2767	162	27	flow	flow	NOUN
fueconorg-2767	162	28	is	be	AUX
fueconorg-2767	162	29	,	,	PUNCT
fueconorg-2767	162	30	or	or	CCONJ
fueconorg-2767	162	31	will	will	AUX
fueconorg-2767	162	32	be	be	AUX
fueconorg-2767	162	33	,	,	PUNCT
fueconorg-2767	162	34	classified	classify	VERB
fueconorg-2767	162	35	as	as	ADP
fueconorg-2767	162	36	a	a	DET
fueconorg-2767	162	37	financing	financing	NOUN
fueconorg-2767	162	38	activity	activity	NOUN
fueconorg-2767	162	39	in	in	ADP
fueconorg-2767	162	40	the	the	DET
fueconorg-2767	162	41	cash	cash	NOUN
fueconorg-2767	162	42	flow	flow	NOUN
fueconorg-2767	162	43	statement	statement	NOUN
fueconorg-2767	162	44	,	,	PUNCT
fueconorg-2767	162	45	without	without	ADP
fueconorg-2767	162	46	the	the	DET
fueconorg-2767	162	47	inclusion	inclusion	NOUN
fueconorg-2767	162	48	of	of	ADP
fueconorg-2767	162	49	capital	capital	NOUN
fueconorg-2767	162	50	items	item	NOUN
fueconorg-2767	162	51	.	.	PUNCT
fueconorg-2767	163	1	the	the	DET
fueconorg-2767	163	2	result	result	NOUN
fueconorg-2767	163	3	of	of	ADP
fueconorg-2767	163	4	balancing	balance	VERB
fueconorg-2767	163	5	the	the	DET
fueconorg-2767	163	6	required	required	ADJ
fueconorg-2767	163	7	amounts	amount	NOUN
fueconorg-2767	163	8	should	should	AUX
fueconorg-2767	163	9	disclose	disclose	VERB
fueconorg-2767	163	10	to	to	ADP
fueconorg-2767	163	11	investors	investor	NOUN
fueconorg-2767	163	12	important	important	ADJ
fueconorg-2767	163	13	information	information	NOUN
fueconorg-2767	163	14	regarding	regard	VERB
fueconorg-2767	163	15	the	the	DET
fueconorg-2767	163	16	entity	entity	NOUN
fueconorg-2767	163	17	’s	’s	PART
fueconorg-2767	163	18	debt	debt	NOUN
fueconorg-2767	163	19	and	and	CCONJ
fueconorg-2767	163	20	changes	change	NOUN
fueconorg-2767	163	21	in	in	ADP
fueconorg-2767	163	22	debt	debt	NOUN
fueconorg-2767	163	23	structure	structure	NOUN
fueconorg-2767	163	24	during	during	ADP
fueconorg-2767	163	25	the	the	DET
fueconorg-2767	163	26	reporting	reporting	NOUN
fueconorg-2767	163	27	period	period	NOUN
fueconorg-2767	163	28	.	.	PUNCT
fueconorg-2767	164	1	also	also	ADV
fueconorg-2767	164	2	,	,	PUNCT
fueconorg-2767	164	3	the	the	DET
fueconorg-2767	164	4	ias	ias	PROPN
fueconorg-2767	164	5	committee	committee	NOUN
fueconorg-2767	164	6	proposes	propose	VERB
fueconorg-2767	164	7	to	to	PART
fueconorg-2767	164	8	expand	expand	VERB
fueconorg-2767	164	9	the	the	DET
fueconorg-2767	164	10	disclosures	disclosure	NOUN
fueconorg-2767	164	11	required	require	VERB
fueconorg-2767	164	12	in	in	ADP
fueconorg-2767	164	13	ias	ias	PROPN
fueconorg-2767	164	14	7	7	NUM
fueconorg-2767	164	15	on	on	ADP
fueconorg-2767	164	16	liquidity	liquidity	NOUN
fueconorg-2767	164	17	of	of	ADP
fueconorg-2767	164	18	entities	entity	NOUN
fueconorg-2767	164	19	and	and	CCONJ
fueconorg-2767	164	20	restrictions	restriction	NOUN
fueconorg-2767	164	21	that	that	PRON
fueconorg-2767	164	22	affect	affect	VERB
fueconorg-2767	164	23	the	the	DET
fueconorg-2767	164	24	entity	entity	NOUN
fueconorg-2767	164	25	’s	’s	PART
fueconorg-2767	164	26	decisions	decision	NOUN
fueconorg-2767	164	27	to	to	PART
fueconorg-2767	164	28	use	use	VERB
fueconorg-2767	164	29	cash	cash	NOUN
fueconorg-2767	164	30	and	and	CCONJ
fueconorg-2767	164	31	cash	cash	NOUN
fueconorg-2767	164	32	equivalents	equivalent	NOUN
fueconorg-2767	164	33	,	,	PUNCT
fueconorg-2767	164	34	including	include	VERB
fueconorg-2767	164	35	tax	tax	NOUN
fueconorg-2767	164	36	obligations	obligation	NOUN
fueconorg-2767	164	37	,	,	PUNCT
fueconorg-2767	164	38	which	which	PRON
fueconorg-2767	164	39	would	would	AUX
fueconorg-2767	164	40	increase	increase	VERB
fueconorg-2767	164	41	based	base	VERB
fueconorg-2767	164	42	on	on	ADP
fueconorg-2767	164	43	distribution	distribution	NOUN
fueconorg-2767	164	44	of	of	ADP
fueconorg-2767	164	45	cash	cash	NOUN
fueconorg-2767	164	46	and	and	CCONJ
fueconorg-2767	164	47	cash	cash	NOUN
fueconorg-2767	164	48	equivalents	equivalent	NOUN
fueconorg-2767	164	49	generated	generate	VERB
fueconorg-2767	164	50	abroad	abroad	ADV
fueconorg-2767	164	51	.	.	PUNCT
fueconorg-2767	165	1	conclusion	conclusion	NOUN
fueconorg-2767	165	2	“	"	PUNCT
fueconorg-2767	165	3	international	international	ADJ
fueconorg-2767	165	4	financial	financial	ADJ
fueconorg-2767	165	5	reporting	reporting	NOUN
fueconorg-2767	165	6	is	be	AUX
fueconorg-2767	165	7	a	a	DET
fueconorg-2767	165	8	dynamic	dynamic	ADJ
fueconorg-2767	165	9	,	,	PUNCT
fueconorg-2767	165	10	evolving	evolve	VERB
fueconorg-2767	165	11	research	research	NOUN
fueconorg-2767	165	12	area	area	NOUN
fueconorg-2767	165	13	.	.	PUNCT
fueconorg-2767	166	1	powerful	powerful	ADJ
fueconorg-2767	166	2	new	new	ADJ
fueconorg-2767	166	3	technology	technology	NOUN
fueconorg-2767	166	4	and	and	CCONJ
fueconorg-2767	166	5	communication	communication	NOUN
fueconorg-2767	166	6	devices	device	NOUN
fueconorg-2767	166	7	make	make	VERB
fueconorg-2767	166	8	the	the	DET
fueconorg-2767	166	9	world	world	NOUN
fueconorg-2767	166	10	open	open	ADJ
fueconorg-2767	166	11	to	to	ADP
fueconorg-2767	166	12	explosion	explosion	NOUN
fueconorg-2767	166	13	in	in	ADP
fueconorg-2767	166	14	international	international	ADJ
fueconorg-2767	166	15	trade	trade	NOUN
fueconorg-2767	166	16	and	and	CCONJ
fueconorg-2767	166	17	creation	creation	NOUN
fueconorg-2767	166	18	of	of	ADP
fueconorg-2767	166	19	capital	capital	NOUN
fueconorg-2767	166	20	”	"	PUNCT
fueconorg-2767	166	21	(	(	PUNCT
fueconorg-2767	166	22	haskins	haskins	PROPN
fueconorg-2767	166	23	,	,	PUNCT
fueconorg-2767	166	24	ferris	ferris	PROPN
fueconorg-2767	166	25	&	&	CCONJ
fueconorg-2767	166	26	selling	selling	NOUN
fueconorg-2767	166	27	,	,	PUNCT
fueconorg-2767	166	28	2000	2000	NUM
fueconorg-2767	166	29	,	,	PUNCT
fueconorg-2767	166	30	1	1	NUM
fueconorg-2767	166	31	)	)	PUNCT
fueconorg-2767	166	32	.	.	PUNCT
fueconorg-2767	167	1	loss	loss	NOUN
fueconorg-2767	167	2	of	of	ADP
fueconorg-2767	167	3	customer	customer	NOUN
fueconorg-2767	167	4	trust	trust	NOUN
fueconorg-2767	167	5	in	in	ADP
fueconorg-2767	167	6	the	the	DET
fueconorg-2767	167	7	information	information	NOUN
fueconorg-2767	167	8	presented	present	VERB
fueconorg-2767	167	9	in	in	ADP
fueconorg-2767	167	10	financial	financial	ADJ
fueconorg-2767	167	11	statements	statement	NOUN
fueconorg-2767	167	12	would	would	AUX
fueconorg-2767	167	13	have	have	VERB
fueconorg-2767	167	14	incalculable	incalculable	ADJ
fueconorg-2767	167	15	consequences	consequence	NOUN
fueconorg-2767	167	16	for	for	ADP
fueconorg-2767	167	17	global	global	ADJ
fueconorg-2767	167	18	financial	financial	ADJ
fueconorg-2767	167	19	market	market	NOUN
fueconorg-2767	167	20	,	,	PUNCT
fueconorg-2767	167	21	and	and	CCONJ
fueconorg-2767	167	22	,	,	PUNCT
fueconorg-2767	167	23	thus	thus	ADV
fueconorg-2767	167	24	global	global	ADJ
fueconorg-2767	167	25	economy	economy	NOUN
fueconorg-2767	167	26	,	,	PUNCT
fueconorg-2767	167	27	because	because	SCONJ
fueconorg-2767	167	28	high	high	ADJ
fueconorg-2767	167	29	-	-	PUNCT
fueconorg-2767	167	30	quality	quality	NOUN
fueconorg-2767	167	31	financial	financial	ADJ
fueconorg-2767	167	32	reporting	reporting	NOUN
fueconorg-2767	167	33	is	be	AUX
fueconorg-2767	167	34	considered	consider	VERB
fueconorg-2767	167	35	a	a	DET
fueconorg-2767	167	36	basic	basic	ADJ
fueconorg-2767	167	37	assumption	assumption	NOUN
fueconorg-2767	167	38	of	of	ADP
fueconorg-2767	167	39	stability	stability	NOUN
fueconorg-2767	167	40	and	and	CCONJ
fueconorg-2767	167	41	competitiveness	competitiveness	NOUN
fueconorg-2767	167	42	of	of	ADP
fueconorg-2767	167	43	the	the	DET
fueconorg-2767	167	44	global	global	ADJ
fueconorg-2767	167	45	financial	financial	ADJ
fueconorg-2767	167	46	market	market	NOUN
fueconorg-2767	167	47	.	.	PUNCT
fueconorg-2767	168	1	prevalence	prevalence	NOUN
fueconorg-2767	168	2	of	of	ADP
fueconorg-2767	168	3	manipulation	manipulation	NOUN
fueconorg-2767	168	4	in	in	ADP
fueconorg-2767	168	5	the	the	DET
fueconorg-2767	168	6	presented	present	VERB
fueconorg-2767	168	7	financial	financial	ADJ
fueconorg-2767	168	8	statements	statement	NOUN
fueconorg-2767	168	9	depends	depend	VERB
fueconorg-2767	168	10	on	on	ADP
fueconorg-2767	168	11	the	the	DET
fueconorg-2767	168	12	situation	situation	NOUN
fueconorg-2767	168	13	in	in	ADP
fueconorg-2767	168	14	the	the	DET
fueconorg-2767	168	15	economic	economic	ADJ
fueconorg-2767	168	16	,	,	PUNCT
fueconorg-2767	168	17	legal	legal	ADJ
fueconorg-2767	168	18	,	,	PUNCT
fueconorg-2767	168	19	and	and	CCONJ
fueconorg-2767	168	20	political	political	ADJ
fueconorg-2767	168	21	environment	environment	NOUN
fueconorg-2767	168	22	,	,	PUNCT
fueconorg-2767	168	23	quality	quality	NOUN
fueconorg-2767	168	24	of	of	ADP
fueconorg-2767	168	25	financial	financial	ADJ
fueconorg-2767	168	26	reporting	reporting	NOUN
fueconorg-2767	168	27	normative	normative	ADJ
fueconorg-2767	168	28	base	base	NOUN
fueconorg-2767	168	29	,	,	PUNCT
fueconorg-2767	168	30	quality	quality	NOUN
fueconorg-2767	168	31	of	of	ADP
fueconorg-2767	168	32	corporate	corporate	ADJ
fueconorg-2767	168	33	governance	governance	NOUN
fueconorg-2767	168	34	,	,	PUNCT
fueconorg-2767	168	35	and	and	CCONJ
fueconorg-2767	168	36	accountants	accountant	NOUN
fueconorg-2767	168	37	’	'	PUNCT
fueconorg-2767	168	38	abilities	ability	NOUN
fueconorg-2767	168	39	to	to	PART
fueconorg-2767	168	40	comply	comply	VERB
fueconorg-2767	168	41	with	with	ADP
fueconorg-2767	168	42	professional	professional	ADJ
fueconorg-2767	168	43	and	and	CCONJ
fueconorg-2767	168	44	ethical	ethical	ADJ
fueconorg-2767	168	45	standards	standard	NOUN
fueconorg-2767	168	46	.	.	PUNCT
fueconorg-2767	169	1	late	late	ADV
fueconorg-2767	169	2	20	20	NUM
fueconorg-2767	169	3	th	th	NOUN
fueconorg-2767	169	4	and	and	CCONJ
fueconorg-2767	169	5	early	early	ADJ
fueconorg-2767	169	6	21	21	NUM
fueconorg-2767	169	7	st	st	PROPN
fueconorg-2767	169	8	century	century	NOUN
fueconorg-2767	169	9	were	be	AUX
fueconorg-2767	169	10	a	a	DET
fueconorg-2767	169	11	fertile	fertile	ADJ
fueconorg-2767	169	12	ground	ground	NOUN
fueconorg-2767	169	13	for	for	ADP
fueconorg-2767	169	14	various	various	ADJ
fueconorg-2767	169	15	manipulations	manipulation	NOUN
fueconorg-2767	169	16	in	in	ADP
fueconorg-2767	169	17	all	all	DET
fueconorg-2767	169	18	financial	financial	ADJ
fueconorg-2767	169	19	statements	statement	NOUN
fueconorg-2767	169	20	.	.	PUNCT
fueconorg-2767	170	1	the	the	DET
fueconorg-2767	170	2	biggest	big	ADJ
fueconorg-2767	170	3	accounting	accounting	NOUN
fueconorg-2767	170	4	scandals	scandal	NOUN
fueconorg-2767	170	5	took	take	VERB
fueconorg-2767	170	6	place	place	NOUN
fueconorg-2767	170	7	in	in	ADP
fueconorg-2767	170	8	that	that	DET
fueconorg-2767	170	9	period	period	NOUN
fueconorg-2767	170	10	and	and	CCONJ
fueconorg-2767	170	11	in	in	ADP
fueconorg-2767	170	12	the	the	DET
fueconorg-2767	170	13	most	most	ADV
fueconorg-2767	170	14	developed	develop	VERB
fueconorg-2767	170	15	country	country	NOUN
fueconorg-2767	170	16	of	of	ADP
fueconorg-2767	170	17	the	the	DET
fueconorg-2767	170	18	world	world	NOUN
fueconorg-2767	170	19	,	,	PUNCT
fueconorg-2767	170	20	the	the	DET
fueconorg-2767	170	21	united	united	PROPN
fueconorg-2767	170	22	states	states	PROPN
fueconorg-2767	170	23	.	.	PUNCT
fueconorg-2767	171	1	“	"	PUNCT
fueconorg-2767	171	2	the	the	DET
fueconorg-2767	171	3	importance	importance	NOUN
fueconorg-2767	171	4	of	of	ADP
fueconorg-2767	171	5	information	information	NOUN
fueconorg-2767	171	6	that	that	SCONJ
fueconorg-2767	171	7	cash	cash	NOUN
fueconorg-2767	171	8	flow	flow	NOUN
fueconorg-2767	171	9	statement	statement	NOUN
fueconorg-2767	171	10	provides	provide	VERB
fueconorg-2767	171	11	to	to	ADP
fueconorg-2767	171	12	its	its	PRON
fueconorg-2767	171	13	users	user	NOUN
fueconorg-2767	171	14	increases	increase	VERB
fueconorg-2767	171	15	the	the	DET
fueconorg-2767	171	16	need	need	NOUN
fueconorg-2767	171	17	for	for	ADP
fueconorg-2767	171	18	creativity	creativity	NOUN
fueconorg-2767	171	19	in	in	ADP
fueconorg-2767	171	20	this	this	DET
fueconorg-2767	171	21	area	area	NOUN
fueconorg-2767	171	22	”	"	PUNCT
fueconorg-2767	171	23	(	(	PUNCT
fueconorg-2767	171	24	đukić	đukić	PROPN
fueconorg-2767	171	25	&	&	CCONJ
fueconorg-2767	171	26	pavlović	pavlović	PROPN
fueconorg-2767	171	27	,	,	PUNCT
fueconorg-2767	171	28	2014	2014	NUM
fueconorg-2767	171	29	,	,	PUNCT
fueconorg-2767	171	30	233	233	NUM
fueconorg-2767	171	31	)	)	PUNCT
fueconorg-2767	171	32	.	.	PUNCT
fueconorg-2767	172	1	successful	successful	ADJ
fueconorg-2767	172	2	company	company	NOUN
fueconorg-2767	172	3	is	be	AUX
fueconorg-2767	172	4	172	172	NUM
fueconorg-2767	172	5	a.	a.	NOUN
fueconorg-2767	172	6	arsenijević	arsenijević	NOUN
fueconorg-2767	172	7	,	,	PUNCT
fueconorg-2767	172	8	t.	t.	PROPN
fueconorg-2767	172	9	đukić	đukić	PROPN
fueconorg-2767	172	10	the	the	DET
fueconorg-2767	172	11	one	one	NOUN
fueconorg-2767	172	12	that	that	PRON
fueconorg-2767	172	13	achieves	achieve	VERB
fueconorg-2767	172	14	positive	positive	ADJ
fueconorg-2767	172	15	net	net	ADJ
fueconorg-2767	172	16	cash	cash	NOUN
fueconorg-2767	172	17	flow	flow	NOUN
fueconorg-2767	172	18	from	from	ADP
fueconorg-2767	172	19	operating	operate	VERB
fueconorg-2767	172	20	activities	activity	NOUN
fueconorg-2767	172	21	in	in	ADP
fueconorg-2767	172	22	the	the	DET
fueconorg-2767	172	23	amount	amount	NOUN
fueconorg-2767	172	24	of	of	ADP
fueconorg-2767	172	25	not	not	PART
fueconorg-2767	172	26	less	less	ADJ
fueconorg-2767	172	27	than	than	ADP
fueconorg-2767	172	28	the	the	DET
fueconorg-2767	172	29	amount	amount	NOUN
fueconorg-2767	172	30	of	of	ADP
fueconorg-2767	172	31	the	the	DET
fueconorg-2767	172	32	previous	previous	ADJ
fueconorg-2767	172	33	year	year	NOUN
fueconorg-2767	172	34	,	,	PUNCT
fueconorg-2767	172	35	i.e.	i.e.	X
fueconorg-2767	172	36	net	net	ADJ
fueconorg-2767	172	37	cash	cash	NOUN
fueconorg-2767	172	38	flow	flow	NOUN
fueconorg-2767	172	39	from	from	ADP
fueconorg-2767	172	40	operating	operate	VERB
fueconorg-2767	172	41	activities	activity	NOUN
fueconorg-2767	172	42	that	that	PRON
fueconorg-2767	172	43	is	be	AUX
fueconorg-2767	172	44	sustainable	sustainable	ADJ
fueconorg-2767	172	45	.	.	PUNCT
fueconorg-2767	173	1	after	after	ADP
fueconorg-2767	173	2	a	a	DET
fueconorg-2767	173	3	certain	certain	ADJ
fueconorg-2767	173	4	period	period	NOUN
fueconorg-2767	173	5	of	of	ADP
fueconorg-2767	173	6	time	time	NOUN
fueconorg-2767	173	7	,	,	PUNCT
fueconorg-2767	173	8	manipulation	manipulation	NOUN
fueconorg-2767	173	9	with	with	ADP
fueconorg-2767	173	10	results	result	NOUN
fueconorg-2767	173	11	,	,	PUNCT
fueconorg-2767	173	12	net	net	ADJ
fueconorg-2767	173	13	cash	cash	NOUN
fueconorg-2767	173	14	flow	flow	NOUN
fueconorg-2767	173	15	from	from	ADP
fueconorg-2767	173	16	operating	operate	VERB
fueconorg-2767	173	17	activities	activity	NOUN
fueconorg-2767	173	18	,	,	PUNCT
fueconorg-2767	173	19	and	and	CCONJ
fueconorg-2767	173	20	share	share	NOUN
fueconorg-2767	173	21	price	price	NOUN
fueconorg-2767	173	22	becomes	become	VERB
fueconorg-2767	173	23	evident	evident	ADJ
fueconorg-2767	173	24	,	,	PUNCT
fueconorg-2767	173	25	which	which	PRON
fueconorg-2767	173	26	decreases	decrease	VERB
fueconorg-2767	173	27	trust	trust	NOUN
fueconorg-2767	173	28	of	of	ADP
fueconorg-2767	173	29	shareholders	shareholder	NOUN
fueconorg-2767	173	30	,	,	PUNCT
fueconorg-2767	173	31	investors	investor	NOUN
fueconorg-2767	173	32	,	,	PUNCT
fueconorg-2767	173	33	and	and	CCONJ
fueconorg-2767	173	34	other	other	ADJ
fueconorg-2767	173	35	stakeholders	stakeholder	NOUN
fueconorg-2767	173	36	in	in	ADP
fueconorg-2767	173	37	the	the	DET
fueconorg-2767	173	38	success	success	NOUN
fueconorg-2767	173	39	of	of	ADP
fueconorg-2767	173	40	business	business	NOUN
fueconorg-2767	173	41	.	.	PUNCT
fueconorg-2767	174	1	it	it	PRON
fueconorg-2767	174	2	is	be	AUX
fueconorg-2767	174	3	precisely	precisely	ADV
fueconorg-2767	174	4	for	for	ADP
fueconorg-2767	174	5	reasons	reason	NOUN
fueconorg-2767	174	6	of	of	ADP
fueconorg-2767	174	7	preventing	prevent	VERB
fueconorg-2767	174	8	manipulation	manipulation	NOUN
fueconorg-2767	174	9	,	,	PUNCT
fueconorg-2767	174	10	as	as	ADV
fueconorg-2767	174	11	well	well	ADV
fueconorg-2767	174	12	as	as	ADP
fueconorg-2767	174	13	adapting	adapt	VERB
fueconorg-2767	174	14	to	to	ADP
fueconorg-2767	174	15	new	new	ADJ
fueconorg-2767	174	16	business	business	NOUN
fueconorg-2767	174	17	conditions	condition	NOUN
fueconorg-2767	174	18	,	,	PUNCT
fueconorg-2767	174	19	that	that	SCONJ
fueconorg-2767	174	20	ias	ias	PROPN
fueconorg-2767	174	21	corrections	correction	NOUN
fueconorg-2767	174	22	occur	occur	VERB
fueconorg-2767	174	23	.	.	PUNCT
fueconorg-2767	175	1	reporting	report	VERB
fueconorg-2767	175	2	on	on	ADP
fueconorg-2767	175	3	changes	change	NOUN
fueconorg-2767	175	4	in	in	ADP
fueconorg-2767	175	5	cash	cash	NOUN
fueconorg-2767	175	6	flows	flow	NOUN
fueconorg-2767	175	7	of	of	ADP
fueconorg-2767	175	8	companies	company	NOUN
fueconorg-2767	175	9	and	and	CCONJ
fueconorg-2767	175	10	definition	definition	NOUN
fueconorg-2767	175	11	of	of	ADP
fueconorg-2767	175	12	requirements	requirement	NOUN
fueconorg-2767	175	13	for	for	ADP
fueconorg-2767	175	14	the	the	DET
fueconorg-2767	175	15	disclosure	disclosure	NOUN
fueconorg-2767	175	16	of	of	ADP
fueconorg-2767	175	17	information	information	NOUN
fueconorg-2767	175	18	in	in	ADP
fueconorg-2767	175	19	cash	cash	NOUN
fueconorg-2767	175	20	flow	flow	NOUN
fueconorg-2767	175	21	statement	statement	NOUN
fueconorg-2767	175	22	are	be	AUX
fueconorg-2767	175	23	regulated	regulate	VERB
fueconorg-2767	175	24	by	by	ADP
fueconorg-2767	175	25	ias	ias	PROPN
fueconorg-2767	175	26	7	7	NUM
fueconorg-2767	175	27	–	–	PUNCT
fueconorg-2767	175	28	statement	statement	NOUN
fueconorg-2767	175	29	of	of	ADP
fueconorg-2767	175	30	cash	cash	NOUN
fueconorg-2767	175	31	flows	flow	NOUN
fueconorg-2767	175	32	.	.	PUNCT
fueconorg-2767	176	1	improving	improve	VERB
fueconorg-2767	176	2	standards	standard	NOUN
fueconorg-2767	176	3	that	that	PRON
fueconorg-2767	176	4	regulate	regulate	VERB
fueconorg-2767	176	5	cash	cash	NOUN
fueconorg-2767	176	6	flows	flow	NOUN
fueconorg-2767	176	7	is	be	AUX
fueconorg-2767	176	8	necessary	necessary	ADJ
fueconorg-2767	176	9	due	due	ADP
fueconorg-2767	176	10	to	to	ADP
fueconorg-2767	176	11	the	the	DET
fueconorg-2767	176	12	fact	fact	NOUN
fueconorg-2767	176	13	that	that	SCONJ
fueconorg-2767	176	14	without	without	ADP
fueconorg-2767	176	15	information	information	NOUN
fueconorg-2767	176	16	on	on	ADP
fueconorg-2767	176	17	company	company	NOUN
fueconorg-2767	176	18	cash	cash	NOUN
fueconorg-2767	176	19	flow	flow	NOUN
fueconorg-2767	176	20	it	it	PRON
fueconorg-2767	176	21	is	be	AUX
fueconorg-2767	176	22	not	not	PART
fueconorg-2767	176	23	possible	possible	ADJ
fueconorg-2767	176	24	to	to	PART
fueconorg-2767	176	25	make	make	VERB
fueconorg-2767	176	26	the	the	DET
fueconorg-2767	176	27	right	right	ADJ
fueconorg-2767	176	28	decisions	decision	NOUN
fueconorg-2767	176	29	and	and	CCONJ
fueconorg-2767	176	30	,	,	PUNCT
fueconorg-2767	176	31	thus	thus	ADV
fueconorg-2767	176	32	,	,	PUNCT
fueconorg-2767	176	33	maximize	maximize	VERB
fueconorg-2767	176	34	business	business	NOUN
fueconorg-2767	176	35	success	success	NOUN
fueconorg-2767	176	36	.	.	PUNCT
fueconorg-2767	177	1	references	reference	NOUN
fueconorg-2767	177	2	beresford	beresford	PROPN
fueconorg-2767	177	3	,	,	PUNCT
fueconorg-2767	177	4	d.	d.	PROPN
fueconorg-2767	177	5	,	,	PUNCT
fueconorg-2767	177	6	katzenbach	katzenbach	NOUN
fueconorg-2767	177	7	,	,	PUNCT
fueconorg-2767	177	8	n.	n.	PROPN
fueconorg-2767	177	9	&	&	CCONJ
fueconorg-2767	177	10	rogers	rogers	PROPN
fueconorg-2767	177	11	,	,	PUNCT
fueconorg-2767	177	12	c.	c.	PROPN
fueconorg-2767	177	13	(	(	PUNCT
fueconorg-2767	177	14	2003	2003	NUM
fueconorg-2767	177	15	)	)	PUNCT
fueconorg-2767	177	16	.	.	PUNCT
fueconorg-2767	178	1	report	report	NOUN
fueconorg-2767	178	2	of	of	ADP
fueconorg-2767	178	3	investigation	investigation	NOUN
fueconorg-2767	178	4	of	of	ADP
fueconorg-2767	178	5	the	the	DET
fueconorg-2767	178	6	board	board	NOUN
fueconorg-2767	178	7	of	of	ADP
fueconorg-2767	178	8	directors	director	NOUN
fueconorg-2767	178	9	of	of	ADP
fueconorg-2767	178	10	worldcom	worldcom	PROPN
fueconorg-2767	178	11	.	.	PROPN
fueconorg-2767	178	12	inc	inc	PROPN
fueconorg-2767	178	13	.	.	PROPN
fueconorg-2767	178	14	retrieved	retrieve	VERB
fueconorg-2767	178	15	from	from	ADP
fueconorg-2767	178	16	:	:	PUNCT
fueconorg-2767	178	17	http://www.sec.gov/archives/edgar/data/723527/0000931763	http://www.sec.gov/archives/edgar/data/723527/0000931763	X
fueconorg-2767	178	18	03001862	03001862	NUM
fueconorg-2767	178	19	/	/	SYM
fueconorg-2767	178	20	dex991.htm	dex991.htm	PROPN
fueconorg-2767	178	21	.	.	PUNCT
fueconorg-2767	179	1	accessed	access	VERB
fueconorg-2767	179	2	on	on	ADP
fueconorg-2767	179	3	:	:	PUNCT
fueconorg-2767	179	4	20.05.2015	20.05.2015	X
fueconorg-2767	179	5	.	.	PUNCT
fueconorg-2767	180	1	denčić	denčić	NOUN
fueconorg-2767	180	2	-	-	PUNCT
fueconorg-2767	180	3	mihajlov	mihajlov	PROPN
fueconorg-2767	180	4	,	,	PUNCT
fueconorg-2767	180	5	k.	k.	PROPN
fueconorg-2767	180	6	&	&	CCONJ
fueconorg-2767	180	7	spasić	spasić	PROPN
fueconorg-2767	180	8	,	,	PUNCT
fueconorg-2767	180	9	d.	d.	PROPN
fueconorg-2767	180	10	(	(	PUNCT
fueconorg-2767	180	11	2016	2016	NUM
fueconorg-2767	180	12	)	)	PUNCT
fueconorg-2767	180	13	.	.	PUNCT
fueconorg-2767	181	1	mandatory	mandatory	ADJ
fueconorg-2767	181	2	and	and	CCONJ
fueconorg-2767	181	3	voluntary	voluntary	ADJ
fueconorg-2767	181	4	disclosures	disclosure	NOUN
fueconorg-2767	181	5	of	of	ADP
fueconorg-2767	181	6	serbian	serbian	ADJ
fueconorg-2767	181	7	listed	list	VERB
fueconorg-2767	181	8	companies	company	NOUN
fueconorg-2767	181	9	achieved	achieve	VERB
fueconorg-2767	181	10	level	level	NOUN
fueconorg-2767	181	11	and	and	CCONJ
fueconorg-2767	181	12	some	some	DET
fueconorg-2767	181	13	recommendation	recommendation	NOUN
fueconorg-2767	181	14	for	for	ADP
fueconorg-2767	181	15	improving	improve	VERB
fueconorg-2767	181	16	their	their	PRON
fueconorg-2767	181	17	relevance	relevance	NOUN
fueconorg-2767	181	18	.	.	PUNCT
fueconorg-2767	182	1	international	international	ADJ
fueconorg-2767	182	2	journal	journal	PROPN
fueconorg-2767	182	3	of	of	ADP
fueconorg-2767	182	4	business	business	NOUN
fueconorg-2767	182	5	and	and	CCONJ
fueconorg-2767	182	6	economic	economic	ADJ
fueconorg-2767	182	7	sciences	science	NOUN
fueconorg-2767	182	8	applied	apply	VERB
fueconorg-2767	182	9	research	research	NOUN
fueconorg-2767	182	10	,	,	PUNCT
fueconorg-2767	182	11	9(1	9(1	NUM
fueconorg-2767	182	12	)	)	PUNCT
fueconorg-2767	182	13	,	,	PUNCT
fueconorg-2767	182	14	27	27	NUM
fueconorg-2767	182	15	-	-	SYM
fueconorg-2767	182	16	38	38	NUM
fueconorg-2767	182	17	.	.	PUNCT
fueconorg-2767	183	1	dimitrijević	dimitrijević	PROPN
fueconorg-2767	183	2	,	,	PUNCT
fueconorg-2767	183	3	d.	d.	PROPN
fueconorg-2767	183	4	(	(	PUNCT
fueconorg-2767	183	5	2015	2015	NUM
fueconorg-2767	183	6	)	)	PUNCT
fueconorg-2767	183	7	.	.	PUNCT
fueconorg-2767	184	1	otkrivanje	otkrivanje	PROPN
fueconorg-2767	185	1	i	i	PRON
fueconorg-2767	185	2	sprečavanje	sprečavanje	PROPN
fueconorg-2767	185	3	manipulacija	manipulacija	NOUN
fueconorg-2767	185	4	u	u	PROPN
fueconorg-2767	185	5	bilansu	bilansu	NOUN
fueconorg-2767	185	6	stanja	stanja	NOUN
fueconorg-2767	185	7	i	i	PRON
fueconorg-2767	185	8	izveštaju	izveštaju	VERB
fueconorg-2767	185	9	o	o	PROPN
fueconorg-2767	185	10	novčanim	novčanim	NOUN
fueconorg-2767	185	11	tokovima	tokovima	NOUN
fueconorg-2767	186	1	[	[	X
fueconorg-2767	186	2	the	the	DET
fueconorg-2767	186	3	detection	detection	NOUN
fueconorg-2767	186	4	and	and	CCONJ
fueconorg-2767	186	5	prevention	prevention	NOUN
fueconorg-2767	186	6	of	of	ADP
fueconorg-2767	186	7	manipulations	manipulation	NOUN
fueconorg-2767	186	8	in	in	ADP
fueconorg-2767	186	9	the	the	DET
fueconorg-2767	186	10	balance	balance	NOUN
fueconorg-2767	186	11	sheet	sheet	NOUN
fueconorg-2767	186	12	and	and	CCONJ
fueconorg-2767	186	13	the	the	DET
fueconorg-2767	186	14	cash	cash	NOUN
fueconorg-2767	186	15	flow	flow	NOUN
fueconorg-2767	186	16	statement	statement	NOUN
fueconorg-2767	186	17	]	]	PUNCT
fueconorg-2767	186	18	.	.	PUNCT
fueconorg-2767	187	1	ekonomski	ekonomski	PROPN
fueconorg-2767	187	2	horizonti	horizonti	PROPN
fueconorg-2767	187	3	:	:	PUNCT
fueconorg-2767	187	4	maj	maj	PROPN
fueconorg-2767	187	5	-	-	PUNCT
fueconorg-2767	187	6	avgust	avgust	NOUN
fueconorg-2767	187	7	,	,	PUNCT
fueconorg-2767	187	8	17(2	17(2	NUM
fueconorg-2767	187	9	)	)	PUNCT
fueconorg-2767	187	10	,	,	PUNCT
fueconorg-2767	187	11	137	137	NUM
fueconorg-2767	187	12	-	-	SYM
fueconorg-2767	187	13	153	153	NUM
fueconorg-2767	187	14	.	.	PUNCT
fueconorg-2767	187	15	đorđević	đorđević	PROPN
fueconorg-2767	187	16	,	,	PUNCT
fueconorg-2767	187	17	m.	m.	NOUN
fueconorg-2767	187	18	&	&	CCONJ
fueconorg-2767	187	19	đukić	đukić	PROPN
fueconorg-2767	187	20	,	,	PUNCT
fueconorg-2767	187	21	t.	t.	PROPN
fueconorg-2767	187	22	(	(	PUNCT
fueconorg-2767	187	23	2015	2015	NUM
fueconorg-2767	187	24	)	)	PUNCT
fueconorg-2767	187	25	.	.	PUNCT
fueconorg-2767	188	1	contribution	contribution	NOUN
fueconorg-2767	188	2	of	of	ADP
fueconorg-2767	188	3	internal	internal	ADJ
fueconorg-2767	188	4	audit	audit	NOUN
fueconorg-2767	188	5	in	in	ADP
fueconorg-2767	188	6	the	the	DET
fueconorg-2767	188	7	fight	fight	NOUN
fueconorg-2767	188	8	against	against	ADP
fueconorg-2767	188	9	fraud	fraud	NOUN
fueconorg-2767	188	10	.	.	PUNCT
fueconorg-2767	189	1	facta	facta	PROPN
fueconorg-2767	189	2	universitatis	universitatis	PROPN
fueconorg-2767	189	3	:	:	PUNCT
fueconorg-2767	189	4	series	series	PROPN
fueconorg-2767	189	5	:	:	PUNCT
fueconorg-2767	189	6	economics	economic	NOUN
fueconorg-2767	189	7	and	and	CCONJ
fueconorg-2767	189	8	organisation	organisation	NOUN
fueconorg-2767	189	9	,	,	PUNCT
fueconorg-2767	189	10	12(4	12(4	NUM
fueconorg-2767	189	11	)	)	PUNCT
fueconorg-2767	189	12	,	,	PUNCT
fueconorg-2767	189	13	297	297	NUM
fueconorg-2767	189	14	-	-	SYM
fueconorg-2767	189	15	309	309	NUM
fueconorg-2767	189	16	.	.	PUNCT
fueconorg-2767	190	1	đukić	đukić	PROPN
fueconorg-2767	190	2	,	,	PUNCT
fueconorg-2767	190	3	t.	t.	PROPN
fueconorg-2767	190	4	&	&	CCONJ
fueconorg-2767	190	5	pavlović	pavlović	PROPN
fueconorg-2767	190	6	,	,	PUNCT
fueconorg-2767	190	7	m.	m.	NOUN
fueconorg-2767	190	8	(	(	PUNCT
fueconorg-2767	190	9	2014	2014	NUM
fueconorg-2767	190	10	)	)	PUNCT
fueconorg-2767	190	11	.	.	PUNCT
fueconorg-2767	191	1	creative	creative	ADJ
fueconorg-2767	191	2	accounting	accounting	NOUN
fueconorg-2767	191	3	and	and	CCONJ
fueconorg-2767	191	4	cash	cash	NOUN
fueconorg-2767	191	5	flows	flow	NOUN
fueconorg-2767	191	6	reporting	report	VERB
fueconorg-2767	191	7	.	.	PUNCT
fueconorg-2767	192	1	facta	facta	PROPN
fueconorg-2767	192	2	universitatis	universitatis	PROPN
fueconorg-2767	192	3	:	:	PUNCT
fueconorg-2767	192	4	series	series	PROPN
fueconorg-2767	192	5	:	:	PUNCT
fueconorg-2767	192	6	economics	economic	NOUN
fueconorg-2767	192	7	and	and	CCONJ
fueconorg-2767	192	8	organisation	organisation	NOUN
fueconorg-2767	192	9	,	,	PUNCT
fueconorg-2767	192	10	11(3	11(3	NUM
fueconorg-2767	192	11	)	)	PUNCT
fueconorg-2767	192	12	,	,	PUNCT
fueconorg-2767	192	13	225	225	NUM
fueconorg-2767	192	14	-	-	SYM
fueconorg-2767	192	15	235	235	NUM
fueconorg-2767	192	16	.	.	PUNCT
fueconorg-2767	193	1	gherai	gherai	PROPN
fueconorg-2767	193	2	,	,	PUNCT
fueconorg-2767	193	3	d.s	d.s	PROPN
fueconorg-2767	193	4	.	.	PROPN
fueconorg-2767	193	5	&	&	CCONJ
fueconorg-2767	193	6	balaciu	balaciu	PROPN
fueconorg-2767	193	7	,	,	PUNCT
fueconorg-2767	193	8	d.e	d.e	PROPN
fueconorg-2767	193	9	.	.	PROPN
fueconorg-2767	193	10	(	(	PUNCT
fueconorg-2767	193	11	2011	2011	NUM
fueconorg-2767	193	12	)	)	PUNCT
fueconorg-2767	193	13	.	.	PUNCT
fueconorg-2767	194	1	from	from	ADP
fueconorg-2767	194	2	creative	creative	ADJ
fueconorg-2767	194	3	accounting	accounting	NOUN
fueconorg-2767	194	4	practices	practice	NOUN
fueconorg-2767	194	5	and	and	CCONJ
fueconorg-2767	194	6	enron	enron	PROPN
fueconorg-2767	194	7	phenomenon	phenomenon	NOUN
fueconorg-2767	194	8	to	to	ADP
fueconorg-2767	194	9	the	the	DET
fueconorg-2767	194	10	current	current	ADJ
fueconorg-2767	194	11	financial	financial	ADJ
fueconorg-2767	194	12	crisis	crisis	NOUN
fueconorg-2767	194	13	.	.	PUNCT
fueconorg-2767	195	1	annales	annales	PROPN
fueconorg-2767	195	2	universitatis	universitatis	PROPN
fueconorg-2767	195	3	apulensis	apulensis	NOUN
fueconorg-2767	195	4	series	series	NOUN
fueconorg-2767	195	5	oeconomica	oeconomica	PROPN
fueconorg-2767	195	6	:	:	PUNCT
fueconorg-2767	195	7	13(1	13(1	X
fueconorg-2767	195	8	)	)	PUNCT
fueconorg-2767	195	9	,	,	PUNCT
fueconorg-2767	195	10	34	34	NUM
fueconorg-2767	195	11	-	-	SYM
fueconorg-2767	195	12	41	41	NUM
fueconorg-2767	195	13	.	.	PUNCT
fueconorg-2767	196	1	grow	grow	VERB
fueconorg-2767	196	2	,	,	PUNCT
fueconorg-2767	196	3	b.	b.	PROPN
fueconorg-2767	196	4	(	(	PUNCT
fueconorg-2767	196	5	2007	2007	NUM
fueconorg-2767	196	6	)	)	PUNCT
fueconorg-2767	196	7	.	.	PUNCT
fueconorg-2767	197	1	out	out	ADP
fueconorg-2767	197	2	a	a	DET
fueconorg-2767	197	3	home	home	NOUN
fueconorg-2767	197	4	depot	depot	NOUN
fueconorg-2767	197	5	.	.	PUNCT
fueconorg-2767	198	1	retrieved	retrieve	VERB
fueconorg-2767	198	2	from	from	ADP
fueconorg-2767	198	3	:	:	PUNCT
fueconorg-2767	198	4	http://www.bloomberg.com/bw/stories/2007-01-04/outathome-depotbusinessweek-business-news-stock-marketand-financial-advice	http://www.bloomberg.com/bw/stories/2007-01-04/outathome-depotbusinessweek-business-news-stock-marketand-financial-advice	NOUN
fueconorg-2767	198	5	accessed	access	VERB
fueconorg-2767	198	6	on	on	ADP
fueconorg-2767	198	7	:	:	PUNCT
fueconorg-2767	198	8	21.05.2015	21.05.2015	PROPN
fueconorg-2767	198	9	.	.	PUNCT
fueconorg-2767	198	10	haskins	haskins	PROPN
fueconorg-2767	198	11	,	,	PUNCT
fueconorg-2767	198	12	e.	e.	PROPN
fueconorg-2767	198	13	m.	m.	PROPN
fueconorg-2767	198	14	,	,	PUNCT
fueconorg-2767	198	15	ferris	ferris	PROPN
fueconorg-2767	198	16	,	,	PUNCT
fueconorg-2767	198	17	r.	r.	PROPN
fueconorg-2767	198	18	k.	k.	PROPN
fueconorg-2767	198	19	&	&	CCONJ
fueconorg-2767	198	20	selling	selling	PROPN
fueconorg-2767	198	21	,	,	PUNCT
fueconorg-2767	198	22	i.	i.	PROPN
fueconorg-2767	198	23	t.	t.	PROPN
fueconorg-2767	198	24	(	(	PUNCT
fueconorg-2767	198	25	2000	2000	NUM
fueconorg-2767	198	26	)	)	PUNCT
fueconorg-2767	198	27	.	.	PUNCT
fueconorg-2767	199	1	international	international	ADJ
fueconorg-2767	199	2	financial	financial	ADJ
fueconorg-2767	199	3	reporting	reporting	NOUN
fueconorg-2767	199	4	and	and	CCONJ
fueconorg-2767	199	5	analysis	analysis	NOUN
fueconorg-2767	199	6	:	:	PUNCT
fueconorg-2767	199	7	a	a	DET
fueconorg-2767	199	8	contextual	contextual	ADJ
fueconorg-2767	199	9	emphasis	emphasis	NOUN
fueconorg-2767	199	10	.	.	PUNCT
fueconorg-2767	200	1	second	second	ADJ
fueconorg-2767	200	2	edition	edition	PROPN
fueconorg-2767	200	3	,	,	PUNCT
fueconorg-2767	200	4	usa	usa	PROPN
fueconorg-2767	200	5	:	:	PUNCT
fueconorg-2767	200	6	mcgraw	mcgraw	PROPN
fueconorg-2767	200	7	-	-	PUNCT
fueconorg-2767	200	8	hill	hill	PROPN
fueconorg-2767	200	9	,	,	PUNCT
fueconorg-2767	200	10	international	international	ADJ
fueconorg-2767	200	11	editions	edition	NOUN
fueconorg-2767	200	12	.	.	PUNCT
fueconorg-2767	201	1	jones	jones	PROPN
fueconorg-2767	201	2	,	,	PUNCT
fueconorg-2767	201	3	m.	m.	NOUN
fueconorg-2767	201	4	(	(	PUNCT
fueconorg-2767	201	5	2011	2011	NUM
fueconorg-2767	201	6	)	)	PUNCT
fueconorg-2767	201	7	.	.	PUNCT
fueconorg-2767	202	1	creative	creative	ADJ
fueconorg-2767	202	2	accounting	accounting	NOUN
fueconorg-2767	202	3	,	,	PUNCT
fueconorg-2767	202	4	fraud	fraud	NOUN
fueconorg-2767	202	5	and	and	CCONJ
fueconorg-2767	202	6	international	international	ADJ
fueconorg-2767	202	7	accounting	accounting	NOUN
fueconorg-2767	202	8	scandals	scandal	NOUN
fueconorg-2767	202	9	.	.	PUNCT
fueconorg-2767	203	1	london	london	PROPN
fueconorg-2767	203	2	,	,	PUNCT
fueconorg-2767	203	3	england	england	PROPN
fueconorg-2767	203	4	:	:	PUNCT
fueconorg-2767	203	5	john	john	PROPN
fueconorg-2767	203	6	wiley	wiley	PROPN
fueconorg-2767	203	7	&	&	CCONJ
fueconorg-2767	203	8	sons	son	NOUN
fueconorg-2767	203	9	.	.	PUNCT
fueconorg-2767	204	1	ketz	ketz	PROPN
fueconorg-2767	204	2	,	,	PUNCT
fueconorg-2767	204	3	e.	e.	PROPN
fueconorg-2767	204	4	(	(	PUNCT
fueconorg-2767	204	5	2004	2004	NUM
fueconorg-2767	204	6	)	)	PUNCT
fueconorg-2767	204	7	.	.	PUNCT
fueconorg-2767	205	1	the	the	DET
fueconorg-2767	205	2	accounting	accounting	NOUN
fueconorg-2767	205	3	cycle	cycle	NOUN
fueconorg-2767	205	4	peregrine	peregrine	NOUN
fueconorg-2767	205	5	systems	system	NOUN
fueconorg-2767	205	6	or	or	CCONJ
fueconorg-2767	205	7	the	the	DET
fueconorg-2767	205	8	lack	lack	NOUN
fueconorg-2767	205	9	of	of	ADP
fueconorg-2767	205	10	them	they	PRON
fueconorg-2767	205	11	.	.	PUNCT
fueconorg-2767	206	1	retrieved	retrieve	VERB
fueconorg-2767	206	2	from	from	ADP
fueconorg-2767	206	3	:	:	PUNCT
fueconorg-2767	206	4	http://accounting.smartpros.com/x46099.xml	http://accounting.smartpros.com/x46099.xml	PROPN
fueconorg-2767	206	5	.	.	PUNCT
fueconorg-2767	207	1	accessed	access	VERB
fueconorg-2767	207	2	on	on	ADP
fueconorg-2767	207	3	:	:	PUNCT
fueconorg-2767	207	4	15.05.2015	15.05.2015	NUM
fueconorg-2767	207	5	.	.	PUNCT
fueconorg-2767	208	1	kimmel	kimmel	PROPN
fueconorg-2767	208	2	,	,	PUNCT
fueconorg-2767	208	3	p.d	p.d	PROPN
fueconorg-2767	208	4	.	.	PROPN
fueconorg-2767	208	5	,	,	PUNCT
fueconorg-2767	208	6	weygandt	weygandt	PROPN
fueconorg-2767	208	7	,	,	PUNCT
fueconorg-2767	208	8	j.j	j.j	PROPN
fueconorg-2767	208	9	.	.	PROPN
fueconorg-2767	208	10	&	&	CCONJ
fueconorg-2767	208	11	kieso	kieso	PROPN
fueconorg-2767	208	12	,	,	PUNCT
fueconorg-2767	208	13	d.e	d.e	PROPN
fueconorg-2767	208	14	.	.	PROPN
fueconorg-2767	208	15	(	(	PUNCT
fueconorg-2767	208	16	2011	2011	NUM
fueconorg-2767	208	17	)	)	PUNCT
fueconorg-2767	208	18	.	.	PUNCT
fueconorg-2767	209	1	financial	financial	ADJ
fueconorg-2767	209	2	accounting	accounting	NOUN
fueconorg-2767	209	3	.	.	PUNCT
fueconorg-2767	210	1	john	john	PROPN
fueconorg-2767	210	2	wiley	wiley	PROPN
fueconorg-2767	210	3	and	and	CCONJ
fueconorg-2767	210	4	sons	son	NOUN
fueconorg-2767	210	5	:	:	PUNCT
fueconorg-2767	210	6	new	new	PROPN
fueconorg-2767	210	7	york	york	PROPN
fueconorg-2767	210	8	.	.	PUNCT
fueconorg-2767	211	1	libby	libby	PROPN
fueconorg-2767	211	2	,	,	PUNCT
fueconorg-2767	211	3	r.	r.	PROPN
fueconorg-2767	211	4	,	,	PUNCT
fueconorg-2767	211	5	libby	libby	PROPN
fueconorg-2767	211	6	,	,	PUNCT
fueconorg-2767	211	7	a.p	a.p	PROPN
fueconorg-2767	211	8	.	.	PROPN
fueconorg-2767	211	9	&	&	CCONJ
fueconorg-2767	211	10	daniel	daniel	PROPN
fueconorg-2767	211	11	,	,	PUNCT
fueconorg-2767	211	12	s.g	s.g	PROPN
fueconorg-2767	211	13	.	.	PROPN
fueconorg-2767	211	14	(	(	PUNCT
fueconorg-2767	211	15	2011	2011	NUM
fueconorg-2767	211	16	)	)	PUNCT
fueconorg-2767	211	17	.	.	PUNCT
fueconorg-2767	212	1	financial	financial	ADJ
fueconorg-2767	212	2	accounting	accounting	NOUN
fueconorg-2767	212	3	.	.	PUNCT
fueconorg-2767	213	1	mcgraw	mcgraw	PROPN
fueconorg-2767	213	2	-	-	PUNCT
fueconorg-2767	213	3	hill	hill	PROPN
fueconorg-2767	213	4	:	:	PUNCT
fueconorg-2767	213	5	whitby	whitby	PROPN
fueconorg-2767	213	6	.	.	PUNCT
fueconorg-2767	214	1	malinić	malinić	PROPN
fueconorg-2767	214	2	,	,	PUNCT
fueconorg-2767	214	3	d.	d.	PROPN
fueconorg-2767	214	4	(	(	PUNCT
fueconorg-2767	214	5	2009a	2009a	NUM
fueconorg-2767	214	6	)	)	PUNCT
fueconorg-2767	214	7	.	.	PUNCT
fueconorg-2767	215	1	prepoznavanje	prepoznavanje	PROPN
fueconorg-2767	215	2	bilansnih	bilansnih	ADJ
fueconorg-2767	215	3	rizika	rizika	X
fueconorg-2767	216	1	[	[	X
fueconorg-2767	216	2	identification	identification	NOUN
fueconorg-2767	216	3	of	of	ADP
fueconorg-2767	216	4	the	the	DET
fueconorg-2767	216	5	balance	balance	NOUN
fueconorg-2767	216	6	sheet	sheet	NOUN
fueconorg-2767	216	7	risks	risk	NOUN
fueconorg-2767	216	8	]	]	PUNCT
fueconorg-2767	216	9	.	.	PUNCT
fueconorg-2767	217	1	ekonomika	ekonomika	PROPN
fueconorg-2767	217	2	preduzeća	preduzeća	ADV
fueconorg-2767	217	3	,	,	PUNCT
fueconorg-2767	217	4	57(3	57(3	PROPN
fueconorg-2767	217	5	-	-	SYM
fueconorg-2767	217	6	4	4	NUM
fueconorg-2767	217	7	)	)	PUNCT
fueconorg-2767	217	8	,	,	PUNCT
fueconorg-2767	217	9	154	154	NUM
fueconorg-2767	217	10	-	-	SYM
fueconorg-2767	217	11	174	174	NUM
fueconorg-2767	217	12	.	.	PUNCT
fueconorg-2767	218	1	malinić	malinić	NOUN
fueconorg-2767	218	2	,	,	PUNCT
fueconorg-2767	218	3	d.	d.	PROPN
fueconorg-2767	218	4	(	(	PUNCT
fueconorg-2767	218	5	2009b	2009b	NUM
fueconorg-2767	218	6	)	)	PUNCT
fueconorg-2767	218	7	.	.	PUNCT
fueconorg-2767	219	1	savremeni	savremeni	PROPN
fueconorg-2767	219	2	izazovi	izazovi	PROPN
fueconorg-2767	219	3	integralnog	integralnog	PROPN
fueconorg-2767	219	4	istraživanja	istraživanja	NOUN
fueconorg-2767	219	5	kvaliteta	kvaliteta	NOUN
fueconorg-2767	219	6	finansijskih	finansijskih	PROPN
fueconorg-2767	219	7	izveštaja	izveštaja	PROPN
fueconorg-2767	220	1	[	[	X
fueconorg-2767	220	2	contemporary	contemporary	ADJ
fueconorg-2767	220	3	challenges	challenge	NOUN
fueconorg-2767	220	4	of	of	ADP
fueconorg-2767	220	5	integral	integral	ADJ
fueconorg-2767	220	6	research	research	NOUN
fueconorg-2767	220	7	of	of	ADP
fueconorg-2767	220	8	the	the	DET
fueconorg-2767	220	9	financial	financial	ADJ
fueconorg-2767	220	10	statements	statement	NOUN
fueconorg-2767	220	11	quality	quality	NOUN
fueconorg-2767	220	12	]	]	PUNCT
fueconorg-2767	220	13	.	.	PUNCT
fueconorg-2767	221	1	ekonomika	ekonomika	PROPN
fueconorg-2767	221	2	preduzeća	preduzeća	ADV
fueconorg-2767	221	3	,	,	PUNCT
fueconorg-2767	221	4	57	57	NUM
fueconorg-2767	221	5	(	(	PUNCT
fueconorg-2767	221	6	3	3	NUM
fueconorg-2767	221	7	-	-	SYM
fueconorg-2767	221	8	4	4	NUM
fueconorg-2767	221	9	)	)	PUNCT
fueconorg-2767	221	10	,	,	PUNCT
fueconorg-2767	221	11	138	138	NUM
fueconorg-2767	221	12	-	-	SYM
fueconorg-2767	221	13	155	155	NUM
fueconorg-2767	221	14	.	.	PUNCT
fueconorg-2767	221	15	mulford	mulford	PROPN
fueconorg-2767	221	16	,	,	PUNCT
fueconorg-2767	221	17	c.w	c.w	PROPN
fueconorg-2767	221	18	.	.	PROPN
fueconorg-2767	221	19	&	&	CCONJ
fueconorg-2767	221	20	comiskey	comiskey	PROPN
fueconorg-2767	221	21	,	,	PUNCT
fueconorg-2767	221	22	e.	e.	PROPN
fueconorg-2767	221	23	(	(	PUNCT
fueconorg-2767	221	24	2005	2005	NUM
fueconorg-2767	221	25	)	)	PUNCT
fueconorg-2767	221	26	.	.	PUNCT
fueconorg-2767	222	1	creative	creative	ADJ
fueconorg-2767	222	2	cash	cash	NOUN
fueconorg-2767	222	3	flow	flow	NOUN
fueconorg-2767	222	4	reporting	reporting	NOUN
fueconorg-2767	222	5	:	:	PUNCT
fueconorg-2767	222	6	uncovering	uncover	VERB
fueconorg-2767	222	7	sustainable	sustainable	ADJ
fueconorg-2767	222	8	financial	financial	ADJ
fueconorg-2767	222	9	performance	performance	NOUN
fueconorg-2767	222	10	.	.	PUNCT
fueconorg-2767	223	1	john	john	PROPN
fueconorg-2767	223	2	wiley	wiley	PROPN
fueconorg-2767	223	3	and	and	CCONJ
fueconorg-2767	223	4	sons	sons	PROPN
fueconorg-2767	223	5	inc	inc	PROPN
fueconorg-2767	223	6	.	.	PROPN
fueconorg-2767	223	7	petrova	petrova	PROPN
fueconorg-2767	223	8	,	,	PUNCT
fueconorg-2767	223	9	d.	d.	PROPN
fueconorg-2767	223	10	(	(	PUNCT
fueconorg-2767	223	11	2008	2008	NUM
fueconorg-2767	223	12	)	)	PUNCT
fueconorg-2767	223	13	.	.	PUNCT
fueconorg-2767	224	1	korišćenje	korišćenje	PROPN
fueconorg-2767	224	2	računovodstvenih	računovodstvenih	PROPN
fueconorg-2767	224	3	procena	procena	PROPN
fueconorg-2767	224	4	u	u	PROPN
fueconorg-2767	224	5	manipulativnom	manipulativnom	PROPN
fueconorg-2767	224	6	finansijskom	finansijskom	ADJ
fueconorg-2767	224	7	izveštavanju	izveštavanju	NOUN
fueconorg-2767	224	8	i	i	PRON
fueconorg-2767	224	9	odgovornosti	odgovornosti	VERB
fueconorg-2767	224	10	revizora	revizora	NOUN
fueconorg-2767	225	1	[	[	X
fueconorg-2767	225	2	the	the	DET
fueconorg-2767	225	3	use	use	NOUN
fueconorg-2767	225	4	of	of	ADP
fueconorg-2767	225	5	accounting	accounting	NOUN
fueconorg-2767	225	6	estimates	estimate	NOUN
fueconorg-2767	225	7	in	in	ADP
fueconorg-2767	225	8	manipulative	manipulative	ADJ
fueconorg-2767	225	9	financial	financial	ADJ
fueconorg-2767	225	10	reporting	reporting	NOUN
fueconorg-2767	225	11	and	and	CCONJ
fueconorg-2767	225	12	responsibilities	responsibility	NOUN
fueconorg-2767	225	13	of	of	ADP
fueconorg-2767	225	14	auditors	auditor	NOUN
fueconorg-2767	225	15	]	]	PUNCT
fueconorg-2767	225	16	.	.	PUNCT
fueconorg-2767	226	1	računovodstvo	računovodstvo	PROPN
fueconorg-2767	226	2	,	,	PUNCT
fueconorg-2767	226	3	7	7	NUM
fueconorg-2767	226	4	-	-	SYM
fueconorg-2767	226	5	8	8	NUM
fueconorg-2767	226	6	,	,	PUNCT
fueconorg-2767	226	7	23	23	NUM
fueconorg-2767	226	8	-	-	SYM
fueconorg-2767	226	9	34	34	NUM
fueconorg-2767	226	10	.	.	PUNCT
fueconorg-2767	227	1	saudagaran	saudagaran	PROPN
fueconorg-2767	227	2	,	,	PUNCT
fueconorg-2767	227	3	m.	m.	NOUN
fueconorg-2767	227	4	s.	s.	PROPN
fueconorg-2767	227	5	(	(	PUNCT
fueconorg-2767	227	6	2009	2009	NUM
fueconorg-2767	227	7	)	)	PUNCT
fueconorg-2767	227	8	.	.	PUNCT
fueconorg-2767	228	1	international	international	ADJ
fueconorg-2767	228	2	accounting	accounting	NOUN
fueconorg-2767	228	3	:	:	PUNCT
fueconorg-2767	228	4	a	a	DET
fueconorg-2767	228	5	user	user	NOUN
fueconorg-2767	228	6	perspective	perspective	NOUN
fueconorg-2767	228	7	.	.	PUNCT
fueconorg-2767	229	1	third	third	PROPN
fueconorg-2767	229	2	edition	edition	PROPN
fueconorg-2767	229	3	,	,	PUNCT
fueconorg-2767	229	4	chicago	chicago	PROPN
fueconorg-2767	229	5	:	:	PUNCT
fueconorg-2767	229	6	cch	cch	PROPN
fueconorg-2767	229	7	.	.	PUNCT
fueconorg-2767	230	1	schilit	schilit	PROPN
fueconorg-2767	230	2	,	,	PUNCT
fueconorg-2767	230	3	h.	h.	PROPN
fueconorg-2767	230	4	&	&	CCONJ
fueconorg-2767	230	5	perler	perler	PROPN
fueconorg-2767	230	6	,	,	PUNCT
fueconorg-2767	230	7	j.	j.	PROPN
fueconorg-2767	230	8	(	(	PUNCT
fueconorg-2767	230	9	2010	2010	NUM
fueconorg-2767	230	10	)	)	PUNCT
fueconorg-2767	230	11	.	.	PUNCT
fueconorg-2767	231	1	financial	financial	ADJ
fueconorg-2767	231	2	shenanigans	shenanigan	NOUN
fueconorg-2767	231	3	–	–	PUNCT
fueconorg-2767	231	4	how	how	SCONJ
fueconorg-2767	231	5	to	to	PART
fueconorg-2767	231	6	detect	detect	VERB
fueconorg-2767	231	7	accounting	accounting	NOUN
fueconorg-2767	231	8	gimmicks	gimmick	NOUN
fueconorg-2767	231	9	and	and	CCONJ
fueconorg-2767	231	10	fraud	fraud	NOUN
fueconorg-2767	231	11	in	in	ADP
fueconorg-2767	231	12	financial	financial	ADJ
fueconorg-2767	231	13	reports	report	NOUN
fueconorg-2767	231	14	.	.	PUNCT
fueconorg-2767	232	1	third	third	PROPN
fueconorg-2767	232	2	edition	edition	PROPN
fueconorg-2767	232	3	,	,	PUNCT
fueconorg-2767	232	4	new	new	PROPN
fueconorg-2767	232	5	york	york	PROPN
fueconorg-2767	232	6	:	:	PUNCT
fueconorg-2767	232	7	mcgraw	mcgraw	PROPN
fueconorg-2767	232	8	-	-	PUNCT
fueconorg-2767	232	9	hill	hill	NOUN
fueconorg-2767	232	10	.	.	PUNCT
fueconorg-2767	233	1	creative	creative	ADJ
fueconorg-2767	233	2	cash	cash	NOUN
fueconorg-2767	233	3	flow	flow	NOUN
fueconorg-2767	233	4	reporting	report	VERB
fueconorg-2767	233	5	173	173	NUM
fueconorg-2767	233	6	sec	sec	PROPN
fueconorg-2767	233	7	report	report	NOUN
fueconorg-2767	233	8	.	.	PUNCT
fueconorg-2767	234	1	(	(	PUNCT
fueconorg-2767	234	2	2006	2006	NUM
fueconorg-2767	234	3	)	)	PUNCT
fueconorg-2767	234	4	.	.	PUNCT
fueconorg-2767	235	1	charges	charge	VERB
fueconorg-2767	235	2	delphi	delphi	NOUN
fueconorg-2767	235	3	corporation	corporation	NOUN
fueconorg-2767	235	4	and	and	CCONJ
fueconorg-2767	235	5	nine	nine	NUM
fueconorg-2767	235	6	individuals	individual	NOUN
fueconorg-2767	235	7	,	,	PUNCT
fueconorg-2767	235	8	including	include	VERB
fueconorg-2767	235	9	former	former	ADJ
fueconorg-2767	235	10	ceo	ceo	PROPN
fueconorg-2767	235	11	,	,	PUNCT
fueconorg-2767	235	12	cfo	cfo	ADJ
fueconorg-2767	235	13	,	,	PUNCT
fueconorg-2767	235	14	treasurer	treasurer	NOUN
fueconorg-2767	235	15	and	and	CCONJ
fueconorg-2767	235	16	controller	controller	NOUN
fueconorg-2767	235	17	,	,	PUNCT
fueconorg-2767	235	18	in	in	ADP
fueconorg-2767	235	19	wide	wide	ADV
fueconorg-2767	235	20	-	-	PUNCT
fueconorg-2767	235	21	ranging	range	VERB
fueconorg-2767	235	22	financial	financial	ADJ
fueconorg-2767	235	23	fraud	fraud	NOUN
fueconorg-2767	235	24	;	;	PUNCT
fueconorg-2767	235	25	four	four	NUM
fueconorg-2767	235	26	others	other	NOUN
fueconorg-2767	235	27	charged	charge	VERB
fueconorg-2767	235	28	with	with	ADP
fueconorg-2767	235	29	aiding	aid	VERB
fueconorg-2767	235	30	and	and	CCONJ
fueconorg-2767	235	31	abetting	abet	VERB
fueconorg-2767	235	32	related	related	ADJ
fueconorg-2767	235	33	violations	violation	NOUN
fueconorg-2767	235	34	.	.	PUNCT
fueconorg-2767	236	1	retrieved	retrieve	VERB
fueconorg-2767	236	2	from	from	ADP
fueconorg-2767	236	3	:	:	PUNCT
fueconorg-2767	236	4	http://www.sec.gov/news/press/2006/2006-183.htm	http://www.sec.gov/news/press/2006/2006-183.htm	X
fueconorg-2767	236	5	accessed	access	VERB
fueconorg-2767	236	6	on	on	ADP
fueconorg-2767	236	7	:	:	PUNCT
fueconorg-2767	236	8	20.05.2015	20.05.2015	X
fueconorg-2767	236	9	.	.	PUNCT
fueconorg-2767	237	1	sec	sec	PROPN
fueconorg-2767	237	2	report	report	NOUN
fueconorg-2767	237	3	.	.	PUNCT
fueconorg-2767	238	1	(	(	PUNCT
fueconorg-2767	238	2	2007	2007	NUM
fueconorg-2767	238	3	)	)	PUNCT
fueconorg-2767	238	4	.	.	PUNCT
fueconorg-2767	239	1	sec	sec	PROPN
fueconorg-2767	239	2	sues	sue	VERB
fueconorg-2767	239	3	cardinal	cardinal	PROPN
fueconorg-2767	239	4	health	health	PROPN
fueconorg-2767	239	5	,	,	PUNCT
fueconorg-2767	239	6	inc	inc	PROPN
fueconorg-2767	239	7	.	.	PROPN
fueconorg-2767	239	8	for	for	ADP
fueconorg-2767	239	9	fraudulent	fraudulent	ADJ
fueconorg-2767	239	10	earnings	earning	NOUN
fueconorg-2767	239	11	and	and	CCONJ
fueconorg-2767	239	12	revenue	revenue	NOUN
fueconorg-2767	239	13	management	management	NOUN
fueconorg-2767	239	14	scheme	scheme	NOUN
fueconorg-2767	239	15	.	.	PUNCT
fueconorg-2767	240	1	retrieved	retrieve	VERB
fueconorg-2767	240	2	from	from	ADP
fueconorg-2767	240	3	:	:	PUNCT
fueconorg-2767	240	4	http://www.sec.gov/news/press/2007/2007-147.htm	http://www.sec.gov/news/press/2007/2007-147.htm	X
fueconorg-2767	240	5	accessed	access	VERB
fueconorg-2767	240	6	on	on	ADP
fueconorg-2767	240	7	:	:	PUNCT
fueconorg-2767	240	8	20.05.2015	20.05.2015	X
fueconorg-2767	240	9	.	.	PUNCT
fueconorg-2767	241	1	spasić	spasić	PROPN
fueconorg-2767	241	2	,	,	PUNCT
fueconorg-2767	241	3	d.	d.	PROPN
fueconorg-2767	241	4	&	&	CCONJ
fueconorg-2767	241	5	denčić	denčić	PROPN
fueconorg-2767	241	6	-	-	PUNCT
fueconorg-2767	241	7	mihajlov	mihajlov	PROPN
fueconorg-2767	241	8	,	,	PUNCT
fueconorg-2767	241	9	k.	k.	PROPN
fueconorg-2767	241	10	(	(	PUNCT
fueconorg-2767	241	11	2014	2014	NUM
fueconorg-2767	241	12	)	)	PUNCT
fueconorg-2767	241	13	.	.	PUNCT
fueconorg-2767	242	1	an	an	DET
fueconorg-2767	242	2	assessment	assessment	NOUN
fueconorg-2767	242	3	of	of	ADP
fueconorg-2767	242	4	mandatory	mandatory	ADJ
fueconorg-2767	242	5	disclosure	disclosure	NOUN
fueconorg-2767	242	6	in	in	ADP
fueconorg-2767	242	7	the	the	DET
fueconorg-2767	242	8	annual	annual	ADJ
fueconorg-2767	242	9	reports	report	NOUN
fueconorg-2767	242	10	of	of	ADP
fueconorg-2767	242	11	serbian	serbian	ADJ
fueconorg-2767	242	12	listed	list	VERB
fueconorg-2767	242	13	companies	company	NOUN
fueconorg-2767	242	14	.	.	PUNCT
fueconorg-2767	243	1	(	(	PUNCT
fueconorg-2767	243	2	2014	2014	NUM
fueconorg-2767	243	3	)	)	PUNCT
fueconorg-2767	243	4	.	.	PUNCT
fueconorg-2767	244	1	economics	economic	NOUN
fueconorg-2767	244	2	and	and	CCONJ
fueconorg-2767	244	3	business	business	NOUN
fueconorg-2767	244	4	,	,	PUNCT
fueconorg-2767	244	5	26	26	NUM
fueconorg-2767	244	6	,	,	PUNCT
fueconorg-2767	244	7	97	97	NUM
fueconorg-2767	244	8	-	-	SYM
fueconorg-2767	244	9	106	106	NUM
fueconorg-2767	244	10	.	.	PUNCT
fueconorg-2767	244	11	,	,	PUNCT
fueconorg-2767	244	12	doi:10.7250	doi:10.7250	PROPN
fueconorg-2767	244	13	/	/	SYM
fueconorg-2767	244	14	eb.2014.026	eb.2014.026	PROPN
fueconorg-2767	244	15	.	.	PUNCT
fueconorg-2767	244	16	stevanović	stevanović	PROPN
fueconorg-2767	244	17	,	,	PUNCT
fueconorg-2767	244	18	n.	n.	PROPN
fueconorg-2767	244	19	&	&	CCONJ
fueconorg-2767	244	20	malinić	malinić	PROPN
fueconorg-2767	244	21	,	,	PUNCT
fueconorg-2767	244	22	d.	d.	PROPN
fueconorg-2767	244	23	(	(	PUNCT
fueconorg-2767	244	24	2009	2009	NUM
fueconorg-2767	244	25	)	)	PUNCT
fueconorg-2767	244	26	.	.	PUNCT
fueconorg-2767	245	1	fenomenologija	fenomenologija	VERB
fueconorg-2767	245	2	bilansa	bilansa	PROPN
fueconorg-2767	245	3	:	:	PUNCT
fueconorg-2767	245	4	informaciona	informaciona	ADJ
fueconorg-2767	245	5	moć	moć	PROPN
fueconorg-2767	245	6	,	,	PUNCT
fueconorg-2767	245	7	rizici	rizici	PROPN
fueconorg-2767	245	8	i	i	PRON
fueconorg-2767	245	9	posledice	posledice	VERB
fueconorg-2767	246	1	[	[	X
fueconorg-2767	246	2	phenomenology	phenomenology	NOUN
fueconorg-2767	246	3	of	of	ADP
fueconorg-2767	246	4	balance	balance	NOUN
fueconorg-2767	246	5	sheet	sheet	NOUN
fueconorg-2767	246	6	:	:	PUNCT
fueconorg-2767	246	7	informational	informational	ADJ
fueconorg-2767	246	8	power	power	NOUN
fueconorg-2767	246	9	,	,	PUNCT
fueconorg-2767	246	10	risks	risk	NOUN
fueconorg-2767	246	11	and	and	CCONJ
fueconorg-2767	246	12	consequences	consequence	NOUN
fueconorg-2767	246	13	]	]	PUNCT
fueconorg-2767	246	14	.	.	PUNCT
fueconorg-2767	247	1	ekonomika	ekonomika	PROPN
fueconorg-2767	247	2	preduzeća	preduzeća	ADV
fueconorg-2767	247	3	,	,	PUNCT
fueconorg-2767	247	4	57(3	57(3	PROPN
fueconorg-2767	247	5	-	-	SYM
fueconorg-2767	247	6	4	4	NUM
fueconorg-2767	247	7	)	)	PUNCT
fueconorg-2767	247	8	,	,	PUNCT
fueconorg-2767	247	9	63	63	NUM
fueconorg-2767	247	10	-	-	SYM
fueconorg-2767	247	11	89	89	NUM
fueconorg-2767	247	12	.	.	PUNCT
fueconorg-2767	247	13	stevanović	stevanović	PROPN
fueconorg-2767	247	14	,	,	PUNCT
fueconorg-2767	247	15	s.	s.	PROPN
fueconorg-2767	247	16	,	,	PUNCT
fueconorg-2767	247	17	belopavlović	belopavlović	PROPN
fueconorg-2767	247	18	,	,	PUNCT
fueconorg-2767	247	19	g.	g.	PROPN
fueconorg-2767	247	20	&	&	CCONJ
fueconorg-2767	247	21	lazarević	lazarević	PROPN
fueconorg-2767	247	22	-	-	PUNCT
fueconorg-2767	247	23	moravčević	moravčević	NOUN
fueconorg-2767	247	24	,	,	PUNCT
fueconorg-2767	247	25	m.	m.	NOUN
fueconorg-2767	247	26	(	(	PUNCT
fueconorg-2767	247	27	2013	2013	NUM
fueconorg-2767	247	28	)	)	PUNCT
fueconorg-2767	247	29	.	.	PUNCT
fueconorg-2767	248	1	creative	creative	ADJ
fueconorg-2767	248	2	cash	cash	NOUN
fueconorg-2767	248	3	flow	flow	NOUN
fueconorg-2767	248	4	reporting	reporting	NOUN
fueconorg-2767	248	5	–	–	PUNCT
fueconorg-2767	248	6	the	the	DET
fueconorg-2767	248	7	motivation	motivation	NOUN
fueconorg-2767	248	8	and	and	CCONJ
fueconorg-2767	248	9	opportunities	opportunity	NOUN
fueconorg-2767	248	10	.	.	PUNCT
fueconorg-2767	249	1	economic	economic	ADJ
fueconorg-2767	249	2	analysis	analysis	NOUN
fueconorg-2767	249	3	,	,	PUNCT
fueconorg-2767	249	4	46(1	46(1	X
fueconorg-2767	249	5	-	-	SYM
fueconorg-2767	249	6	2	2	NUM
fueconorg-2767	249	7	)	)	PUNCT
fueconorg-2767	249	8	,	,	PUNCT
fueconorg-2767	249	9	28	28	NUM
fueconorg-2767	249	10	-	-	SYM
fueconorg-2767	249	11	39	39	NUM
fueconorg-2767	249	12	.	.	PUNCT
fueconorg-2767	250	1	škarić	škarić	ADJ
fueconorg-2767	250	2	-	-	PUNCT
fueconorg-2767	250	3	jovanović	jovanović	PROPN
fueconorg-2767	250	4	,	,	PUNCT
fueconorg-2767	250	5	k.	k.	PROPN
fueconorg-2767	250	6	(	(	PUNCT
fueconorg-2767	250	7	2007	2007	NUM
fueconorg-2767	250	8	)	)	PUNCT
fueconorg-2767	250	9	.	.	PUNCT
fueconorg-2767	251	1	kreativno	kreativno	PROPN
fueconorg-2767	251	2	računovodstvo	računovodstvo	PROPN
fueconorg-2767	251	3	–	–	PUNCT
fueconorg-2767	251	4	motivi	motivi	PROPN
fueconorg-2767	251	5	,	,	PUNCT
fueconorg-2767	251	6	instrumenti	instrumenti	NOUN
fueconorg-2767	251	7	i	i	PRON
fueconorg-2767	251	8	posledice	posledice	VERB
fueconorg-2767	252	1	[	[	X
fueconorg-2767	252	2	creative	creative	ADJ
fueconorg-2767	252	3	accounting	accounting	NOUN
fueconorg-2767	252	4	motive	motive	NOUN
fueconorg-2767	252	5	,	,	PUNCT
fueconorg-2767	252	6	instruments	instrument	NOUN
fueconorg-2767	252	7	and	and	CCONJ
fueconorg-2767	252	8	effects	effect	NOUN
fueconorg-2767	252	9	]	]	PUNCT
fueconorg-2767	252	10	.	.	PUNCT
fueconorg-2767	253	1	u	u	NOUN
fueconorg-2767	253	2	:	:	PUNCT
fueconorg-2767	253	3	savez	savez	PROPN
fueconorg-2767	253	4	računovođa	računovođa	PROPN
fueconorg-2767	254	1	i	i	PRON
fueconorg-2767	254	2	revizora	revizora	PROPN
fueconorg-2767	254	3	republike	republike	PROPN
fueconorg-2767	254	4	srpske	srpske	PROPN
fueconorg-2767	254	5	,	,	PUNCT
fueconorg-2767	254	6	mjesto	mjesto	NOUN
fueconorg-2767	254	7	i	i	PRON
fueconorg-2767	254	8	uloga	uloga	VERB
fueconorg-2767	254	9	računovodstva	računovodstva	NOUN
fueconorg-2767	254	10	,	,	PUNCT
fueconorg-2767	254	11	revizije	revizije	NOUN
fueconorg-2767	254	12	i	i	PRON
fueconorg-2767	254	13	finansija	finansija	VERB
fueconorg-2767	254	14	u	u	PROPN
fueconorg-2767	254	15	novom	novom	ADJ
fueconorg-2767	254	16	korporativnom	korporativnom	NOUN
fueconorg-2767	254	17	okruženju	okruženju	NOUN
fueconorg-2767	254	18	,	,	PUNCT
fueconorg-2767	254	19	51	51	NUM
fueconorg-2767	254	20	-	-	SYM
fueconorg-2767	254	21	70	70	NUM
fueconorg-2767	254	22	.	.	PUNCT
fueconorg-2767	255	1	teslić	teslić	NOUN
fueconorg-2767	255	2	:	:	PUNCT
fueconorg-2767	256	1	savez	savez	PROPN
fueconorg-2767	256	2	računovođa	računovođa	PROPN
fueconorg-2767	257	1	i	i	PRON
fueconorg-2767	257	2	revizora	revizora	PROPN
fueconorg-2767	257	3	republike	republike	PROPN
fueconorg-2767	257	4	srpske	srpske	PROPN
fueconorg-2767	257	5	.	.	PROPN
fueconorg-2767	258	1	tassadaq	tassadaq	PROPN
fueconorg-2767	258	2	,	,	PUNCT
fueconorg-2767	258	3	f.	f.	PROPN
fueconorg-2767	258	4	&	&	CCONJ
fueconorg-2767	258	5	malik	malik	PROPN
fueconorg-2767	258	6	,	,	PUNCT
fueconorg-2767	258	7	q.a	q.a	PROPN
fueconorg-2767	258	8	.	.	PROPN
fueconorg-2767	258	9	(	(	PUNCT
fueconorg-2767	258	10	2015	2015	NUM
fueconorg-2767	258	11	)	)	PUNCT
fueconorg-2767	258	12	.	.	PUNCT
fueconorg-2767	259	1	creative	creative	ADJ
fueconorg-2767	259	2	accounting	accounting	NOUN
fueconorg-2767	259	3	and	and	CCONJ
fueconorg-2767	259	4	financial	financial	ADJ
fueconorg-2767	259	5	reporting	reporting	NOUN
fueconorg-2767	259	6	:	:	PUNCT
fueconorg-2767	259	7	model	model	NOUN
fueconorg-2767	259	8	development	development	NOUN
fueconorg-2767	259	9	and	and	CCONJ
fueconorg-2767	259	10	empirical	empirical	ADJ
fueconorg-2767	259	11	testing	testing	NOUN
fueconorg-2767	259	12	.	.	PUNCT
fueconorg-2767	260	1	international	international	ADJ
fueconorg-2767	260	2	journal	journal	PROPN
fueconorg-2767	260	3	of	of	ADP
fueconorg-2767	260	4	economics	economic	NOUN
fueconorg-2767	260	5	and	and	CCONJ
fueconorg-2767	260	6	financial	financial	ADJ
fueconorg-2767	260	7	issues	issue	NOUN
fueconorg-2767	260	8	:	:	PUNCT
fueconorg-2767	260	9	5(2	5(2	NUM
fueconorg-2767	260	10	)	)	PUNCT
fueconorg-2767	260	11	,	,	PUNCT
fueconorg-2767	260	12	544	544	NUM
fueconorg-2767	260	13	-	-	SYM
fueconorg-2767	260	14	551	551	NUM
fueconorg-2767	260	15	.	.	PUNCT
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fueconorg-2767	261	2	,	,	PUNCT
fueconorg-2767	261	3	g.	g.	PROPN
fueconorg-2767	261	4	,	,	PUNCT
fueconorg-2767	261	5	sondhi	sondhi	PROPN
fueconorg-2767	261	6	,	,	PUNCT
fueconorg-2767	261	7	a.	a.	NOUN
fueconorg-2767	261	8	&	&	CCONJ
fueconorg-2767	261	9	fried	fried	PROPN
fueconorg-2767	261	10	,	,	PUNCT
fueconorg-2767	261	11	d.	d.	PROPN
fueconorg-2767	261	12	(	(	PUNCT
fueconorg-2767	261	13	2003	2003	NUM
fueconorg-2767	261	14	)	)	PUNCT
fueconorg-2767	261	15	.	.	PUNCT
fueconorg-2767	262	1	the	the	DET
fueconorg-2767	262	2	analysis	analysis	NOUN
fueconorg-2767	262	3	and	and	CCONJ
fueconorg-2767	262	4	use	use	NOUN
fueconorg-2767	262	5	of	of	ADP
fueconorg-2767	262	6	financial	financial	ADJ
fueconorg-2767	262	7	statements	statement	NOUN
fueconorg-2767	262	8	.	.	PUNCT
fueconorg-2767	263	1	new	new	PROPN
fueconorg-2767	263	2	jersey	jersey	PROPN
fueconorg-2767	263	3	:	:	PUNCT
fueconorg-2767	263	4	john	john	PROPN
fueconorg-2767	263	5	wiley	wiley	PROPN
fueconorg-2767	263	6	and	and	CCONJ
fueconorg-2767	263	7	sons	sons	PROPN
fueconorg-2767	263	8	inc	inc	PROPN
fueconorg-2767	263	9	.	.	PROPN
fueconorg-2767	263	10	kreativno	kreativno	PROPN
fueconorg-2767	263	11	finansijsko	finansijsko	ADV
fueconorg-2767	263	12	izveštavanje	izveštavanje	VERB
fueconorg-2767	264	1	o	o	NOUN
fueconorg-2767	264	2	novčanim	novčanim	NOUN
fueconorg-2767	264	3	tokovima	tokovima	NOUN
fueconorg-2767	264	4	finansijski	finansijski	PROPN
fueconorg-2767	264	5	izveštaji	izveštaji	PROPN
fueconorg-2767	264	6	treba	treba	PROPN
fueconorg-2767	264	7	realno	realno	PROPN
fueconorg-2767	264	8	da	da	PROPN
fueconorg-2767	264	9	prikazuju	prikazuju	PROPN
fueconorg-2767	264	10	finansijski	finansijski	PROPN
fueconorg-2767	264	11	položaj	položaj	NOUN
fueconorg-2767	264	12	,	,	PUNCT
fueconorg-2767	264	13	uspešnost	uspešnost	NOUN
fueconorg-2767	264	14	poslovanja	poslovanja	NOUN
fueconorg-2767	264	15	i	i	PRON
fueconorg-2767	264	16	novčane	novčane	VERB
fueconorg-2767	264	17	tokove	tokove	NOUN
fueconorg-2767	264	18	preduzeća	preduzeća	ADV
fueconorg-2767	264	19	.	.	PUNCT
fueconorg-2767	265	1	kreativno	kreativno	VERB
fueconorg-2767	265	2	finansijsko	finansijsko	ADV
fueconorg-2767	265	3	izveštavanje	izveštavanje	PROPN
fueconorg-2767	265	4	predstavlja	predstavlja	NOUN
fueconorg-2767	265	5	smišljeno	smišljeno	PROPN
fueconorg-2767	265	6	manipulisanje	manipulisanje	PROPN
fueconorg-2767	265	7	informacijama	informacijama	PROPN
fueconorg-2767	266	1	u	u	PRON
fueconorg-2767	266	2	finansijskim	finansijskim	PROPN
fueconorg-2767	266	3	izveštajima	izveštajima	PROPN
fueconorg-2767	266	4	radi	radi	PROPN
fueconorg-2767	266	5	stvaranja	stvaranja	PROPN
fueconorg-2767	266	6	pogrešne	pogrešne	PROPN
fueconorg-2767	266	7	predstave	predstave	VERB
fueconorg-2767	266	8	o	o	PROPN
fueconorg-2767	266	9	efektima	efektima	NOUN
fueconorg-2767	266	10	poslovanja	poslovanja	PROPN
fueconorg-2767	266	11	preduzeća	preduzeća	ADV
fueconorg-2767	266	12	.	.	PUNCT
fueconorg-2767	267	1	kreativni	kreativni	NOUN
fueconorg-2767	267	2	finansijski	finansijski	PROPN
fueconorg-2767	267	3	izveštaji	izveštaji	PROPN
fueconorg-2767	267	4	su	su	PROPN
fueconorg-2767	267	5	prvenstveno	prvenstveno	PROPN
fueconorg-2767	267	6	namenjeni	namenjeni	PROPN
fueconorg-2767	267	7	investitorima	investitorima	PROPN
fueconorg-2767	267	8	,	,	PUNCT
fueconorg-2767	267	9	u	u	PROPN
fueconorg-2767	267	10	cilju	cilju	PROPN
fueconorg-2767	267	11	ohrabrivanja	ohrabrivanja	PROPN
fueconorg-2767	267	12	kupovine	kupovine	PROPN
fueconorg-2767	267	13	akcija	akcija	NOUN
fueconorg-2767	267	14	preduzeća	preduzeća	VERB
fueconorg-2767	268	1	i	i	PRON
fueconorg-2767	268	2	time	time	NOUN
fueconorg-2767	268	3	utiču	utiču	NOUN
fueconorg-2767	268	4	na	na	PART
fueconorg-2767	268	5	povećanje	povećanje	PROPN
fueconorg-2767	268	6	njegove	njegove	VERB
fueconorg-2767	268	7	tržišne	tržišne	PROPN
fueconorg-2767	268	8	vrednosti	vrednosti	PROPN
fueconorg-2767	268	9	.	.	PUNCT
fueconorg-2767	269	1	kreativnost	kreativnost	PROPN
fueconorg-2767	269	2	u	u	PROPN
fueconorg-2767	269	3	sastavljanju	sastavljanju	VERB
fueconorg-2767	269	4	izveštaja	izveštaja	PROPN
fueconorg-2767	270	1	o	o	NOUN
fueconorg-2767	270	2	novčanim	novčanim	NOUN
fueconorg-2767	270	3	tokovima	tokovima	PROPN
fueconorg-2767	270	4	sastoji	sastoji	NOUN
fueconorg-2767	270	5	se	se	PROPN
fueconorg-2767	270	6	u	u	PROPN
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fueconorg-2767	270	8	aktivnosti	aktivnosti	VERB
fueconorg-2767	271	1	iz	iz	ADP
fueconorg-2767	271	2	poslovnih	poslovnih	NOUN
fueconorg-2767	271	3	u	u	PROPN
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fueconorg-2767	272	1	i	i	PRON
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fueconorg-2767	272	3	aktivnosti	aktivnosti	VERB
fueconorg-2767	272	4	i	i	PRON
fueconorg-2767	272	5	obrnuto	obrnuto	VERB
fueconorg-2767	272	6	.	.	PUNCT
fueconorg-2767	273	1	ključne	ključne	PROPN
fueconorg-2767	273	2	reči	reči	NOUN
fueconorg-2767	273	3	:	:	PUNCT
fueconorg-2767	273	4	kreativno	kreativno	NOUN
fueconorg-2767	273	5	računovodstvo	računovodstvo	PROPN
fueconorg-2767	273	6	,	,	PUNCT
fueconorg-2767	273	7	izveštaj	izveštaj	VERB
fueconorg-2767	273	8	o	o	NOUN
fueconorg-2767	273	9	novčanim	novčanim	NOUN
fueconorg-2767	273	10	tokovima	tokovima	PROPN
fueconorg-2767	273	11	,	,	PUNCT
fueconorg-2767	273	12	poslovne	poslovne	NOUN
fueconorg-2767	273	13	aktivnosti	aktivnosti	X
fueconorg-2767	273	14	,	,	PUNCT
fueconorg-2767	273	15	investicione	investicione	NOUN
fueconorg-2767	273	16	aktivnosti	aktivnosti	NOUN
fueconorg-2767	273	17	,	,	PUNCT
fueconorg-2767	273	18	finansijske	finansijske	ADV
fueconorg-2767	273	19	aktivnosti	aktivnosti	X