id	sid	eid	entity	type
fsr-3202	1	1	4	CARDINAL
fsr-3202	1	2	23	CARDINAL
fsr-3202	1	3	fsr	ORG
fsr-3202	2	1	the academy of financial services	ORG
fsr-3202	6	1	2008	DATE
fsr-3202	6	2	janine k. scott	PERSON
fsr-3202	6	3	massey university	ORG
fsr-3202	6	4	john gilliam	PERSON
fsr-3202	6	5	texas tech university	ORG
fsr-3202	7	1	2008	DATE
fsr-3202	8	1	2010	DATE
fsr-3202	11	1	second	ORDINAL
fsr-3202	11	2	bhanu balasubramnian	PERSON
fsr-3202	11	3	eric r brisker	PERSON
fsr-3202	11	4	suzanne gradisher	PERSON
fsr-3202	11	5	the university of akron	ORG
fsr-3202	12	1	2009	DATE
fsr-3202	12	2	more than one	CARDINAL
fsr-3202	15	1	third	ORDINAL
fsr-3202	15	2	celeste varum	PERSON
fsr-3202	15	3	university of aveiro	ORG
fsr-3202	18	1	portugal	GPE
fsr-3202	19	1	fourth	ORDINAL
fsr-3202	19	2	glenn pettengill	PERSON
fsr-3202	19	3	grand valley state university	FAC
fsr-3202	19	4	george chang	PERSON
fsr-3202	19	5	grand valley state university	FAC
fsr-3202	19	6	c. james hueng	PERSON
fsr-3202	19	7	western michigan university	ORG
fsr-3202	25	1	david nanigian	PERSON
fsr-3202	25	2	ph.d	ORG
fsr-3202	26	1	23	CARDINAL
fsr-3202	26	2	2014	DATE
fsr-3202	26	3	vi 1057-0810/14/$	PERSON
fsr-3202	27	1	2014	DATE
fsr-3202	29	1	the american college	ORG
fsr-3202	29	2	penn state university	ORG
fsr-3202	31	1	nanigian	PERSON
fsr-3202	32	1	2.9%	PERCENT
fsr-3202	32	2	4.9%	PERCENT
fsr-3202	34	1	23(4	CARDINAL
fsr-3202	34	2	the past year	DATE
fsr-3202	38	1	fsr	ORG
fsr-3202	41	1	stuart michelson	PERSON
fsr-3202	41	2	fsr	ORG
fsr-3202	41	3	23(4	CARDINAL
fsr-3202	41	4	alex wang university	PERSON
fsr-3202	41	5	jose linares-zegarra university	PERSON
fsr-3202	41	6	granada	GPE
fsr-3202	41	7	andrei shynkevich kent	PERSON
fsr-3202	41	8	karen benson university	PERSON
fsr-3202	41	9	university of toronto	ORG
fsr-3202	42	1	university of california andy terry university of arkansas	ORG
fsr-3202	42	2	li le rock	ORG
fsr-3202	42	3	kevin bracker	PERSON
fsr-3202	42	4	sburg state university	ORG
fsr-3202	42	5	annamaria lusardi	PERSON
fsr-3202	42	6	dartmouth college khaled elkhal university of southern	ORG
fsr-3202	42	7	indiana	GPE
fsr-3202	42	8	bernhard zwergel university of augsburg larry	ORG
fsr-3202	42	9	prather se	PERSON
fsr-3202	42	10	oklahoma state university	ORG
fsr-3202	42	11	chris	PERSON
fsr-3202	42	12	texas tech university	ORG
fsr-3202	42	13	larry	PERSON
fsr-3202	42	14	california	GPE
fsr-3202	42	15	robb kansas state university	ORG
fsr-3202	42	16	ma	PERSON
fsr-3202	43	1	spiegel yale university	ORG
fsr-3202	43	2	coleen clark ryerson	PERSON
fsr-3202	43	3	michael finke	PERSON
fsr-3202	43	4	texas tech university	ORG
fsr-3202	43	5	dale domian york university	PERSON
fsr-3202	43	6	michael naylor massey university	PERSON
fsr-3202	43	7	darren lee university of queensland	PERSON
fsr-3202	43	8	san diego	GPE
fsr-3202	43	9	david nanigian	PERSON
fsr-3202	43	10	american	NORP
fsr-3202	43	11	carlos iii de madrid	PERSON
fsr-3202	43	12	david smith university	PERSON
fsr-3202	43	13	parvez ahmed university of	ORG
fsr-3202	43	14	florida	GPE
fsr-3202	43	15	babiarz university of	ORG
fsr-3202	43	16	diane schooley	PERSON
fsr-3202	43	17	boise	GPE
fsr-3202	43	18	peter lichtenberg wayne	PERSON
fsr-3202	43	19	trahan northeastern university	ORG
fsr-3202	43	20	phillip tew	PERSON
fsr-3202	43	21	arkansas	GPE
fsr-3202	43	22	frederick p. schadler east carolina	PERSON
fsr-3202	43	23	rachel smith university	ORG
fsr-3202	43	24	giovanni fernandez	PERSON
fsr-3202	43	25	stetson university	ORG
fsr-3202	43	26	randy gardner university	PERSON
fsr-3202	43	27	missouri	GPE
fsr-3202	43	28	kansas	GPE
fsr-3202	43	29	michael collins	PERSON
fsr-3202	43	30	university of wisconsin robert	ORG
fsr-3202	43	31	aalto universitry robert dubil university of utah	ORG
fsr-3202	43	32	humphrey university of queensland	ORG
fsr-3202	43	33	robert kunkel university	PERSON
fsr-3202	43	34	jim gilkeson university of central	ORG
fsr-3202	43	35	florida	GPE
fsr-3202	43	36	sharon devaney purdue university	ORG
fsr-3202	43	37	john adams university of	ORG
fsr-3202	43	38	texas	GPE
fsr-3202	43	39	hanna ohio state university	ORG
fsr-3202	43	40	john clinebell university	PERSON
fsr-3202	43	41	university of georgia john grable university of	ORG
fsr-3202	43	42	georgia tim	PERSON
fsr-3202	43	43	mexico state	ORG
fsr-3202	43	44	john haslem university of maryland walter	ORG
fsr-3202	43	45	american	NORP
fsr-3202	43	46	john salter	PERSON
fsr-3202	43	47	texas tech university	ORG
fsr-3202	43	48	william jennins	PERSON
fsr-3202	43	49	u.s.	GPE
fsr-3202	43	50	air force academy	ORG
fsr-3202	43	51	john simon	PERSON
fsr-3202	43	52	heo university of	ORG
fsr-3202	43	53	georgia	GPE
fsr-3202	43	54	john watson monash	PERSON
fsr-3202	43	55	yasser alhenawi univeristy	PERSON
fsr-3202	43	56	evansville vi	PERSON
fsr-3202	43	57	23	CARDINAL
fsr-3202	43	58	2014	DATE
fsr-3202	43	59	vi	PERSON