id	sid	tid	token	lemma	pos
fsr-3865	1	1	pii	pii	PROPN
fsr-3865	1	2	:	:	PUNCT
fsr-3865	1	3	s1057	s1057	NOUN
fsr-3865	1	4	-	-	PUNCT
fsr-3865	1	5	0810(99)00022	0810(99)00022	NOUN
fsr-3865	1	6	-	-	PUNCT
fsr-3865	1	7	0	0	NUM
fsr-3865	2	1	the	the	DET
fsr-3865	2	2	correlations	correlation	NOUN
fsr-3865	2	3	of	of	ADP
fsr-3865	2	4	professionalization	professionalization	NOUN
fsr-3865	2	5	and	and	CCONJ
fsr-3865	2	6	compensation	compensation	NOUN
fsr-3865	2	7	sources	source	NOUN
fsr-3865	2	8	with	with	ADP
fsr-3865	2	9	the	the	DET
fsr-3865	2	10	ethical	ethical	ADJ
fsr-3865	2	11	development	development	NOUN
fsr-3865	2	12	of	of	ADP
fsr-3865	2	13	personal	personal	ADJ
fsr-3865	2	14	investment	investment	NOUN
fsr-3865	2	15	planners	planner	NOUN
fsr-3865	2	16	kenneth	kenneth	PROPN
fsr-3865	2	17	s.	s.	PROPN
fsr-3865	2	18	bigela	bigela	PROPN
fsr-3865	2	19	,	,	PUNCT
fsr-3865	2	20	*	*	PUNCT
fsr-3865	2	21	aadjunct	aadjunct	NOUN
fsr-3865	2	22	associate	associate	NOUN
fsr-3865	2	23	professor	professor	NOUN
fsr-3865	2	24	,	,	PUNCT
fsr-3865	2	25	new	new	PROPN
fsr-3865	2	26	york	york	PROPN
fsr-3865	2	27	university	university	PROPN
fsr-3865	2	28	,	,	PUNCT
fsr-3865	2	29	200	200	NUM
fsr-3865	2	30	west	west	PROPN
fsr-3865	2	31	15th	15th	ADJ
fsr-3865	2	32	street	street	NOUN
fsr-3865	2	33	,	,	PUNCT
fsr-3865	2	34	#	#	SYM
fsr-3865	2	35	5	5	NUM
fsr-3865	2	36	–	–	PUNCT
fsr-3865	2	37	a	a	DET
fsr-3865	2	38	,	,	PUNCT
fsr-3865	2	39	new	new	PROPN
fsr-3865	2	40	york	york	PROPN
fsr-3865	2	41	,	,	PUNCT
fsr-3865	2	42	ny	ny	PROPN
fsr-3865	2	43	10011	10011	NUM
fsr-3865	2	44	-	-	SYM
fsr-3865	2	45	6539	6539	NUM
fsr-3865	2	46	,	,	PUNCT
fsr-3865	2	47	usa	usa	PROPN
fsr-3865	2	48	k.	k.	PROPN
fsr-3865	2	49	bigel	bigel	PROPN
fsr-3865	2	50	&	&	CCONJ
fsr-3865	2	51	co.	co.	PROPN
fsr-3865	2	52	,	,	PUNCT
fsr-3865	2	53	director	director	NOUN
fsr-3865	2	54	(	(	PUNCT
fsr-3865	2	55	new	new	PROPN
fsr-3865	2	56	york	york	PROPN
fsr-3865	2	57	city	city	PROPN
fsr-3865	2	58	-	-	PUNCT
fsr-3865	2	59	private	private	ADJ
fsr-3865	2	60	investment	investment	NOUN
fsr-3865	2	61	management	management	NOUN
fsr-3865	2	62	firm	firm	NOUN
fsr-3865	2	63	)	)	PUNCT
fsr-3865	2	64	abstract	abstract	ADJ
fsr-3865	2	65	recent	recent	ADJ
fsr-3865	2	66	controversies	controversy	NOUN
fsr-3865	2	67	concerning	concern	VERB
fsr-3865	2	68	personal	personal	ADJ
fsr-3865	2	69	financial	financial	ADJ
fsr-3865	2	70	planners	planner	NOUN
fsr-3865	2	71	,	,	PUNCT
fsr-3865	2	72	and	and	CCONJ
fsr-3865	2	73	investment	investment	NOUN
fsr-3865	2	74	planners	planner	NOUN
fsr-3865	2	75	in	in	ADP
fsr-3865	2	76	particular	particular	ADJ
fsr-3865	2	77	,	,	PUNCT
fsr-3865	2	78	have	have	AUX
fsr-3865	2	79	centered	center	VERB
fsr-3865	2	80	around	around	ADP
fsr-3865	2	81	two	two	NUM
fsr-3865	2	82	issues	issue	NOUN
fsr-3865	2	83	:	:	PUNCT
fsr-3865	2	84	competence	competence	NOUN
fsr-3865	2	85	and	and	CCONJ
fsr-3865	2	86	ethics	ethic	NOUN
fsr-3865	2	87	.	.	PUNCT
fsr-3865	3	1	this	this	DET
fsr-3865	3	2	paper	paper	NOUN
fsr-3865	3	3	has	have	AUX
fsr-3865	3	4	focused	focus	VERB
fsr-3865	3	5	on	on	ADP
fsr-3865	3	6	the	the	DET
fsr-3865	3	7	ethical	ethical	ADJ
fsr-3865	3	8	development	development	NOUN
fsr-3865	3	9	of	of	ADP
fsr-3865	3	10	a	a	DET
fsr-3865	3	11	sample	sample	NOUN
fsr-3865	3	12	of	of	ADP
fsr-3865	3	13	investment	investment	NOUN
fsr-3865	3	14	planners	planner	NOUN
fsr-3865	3	15	in	in	ADP
fsr-3865	3	16	connection	connection	NOUN
fsr-3865	3	17	with	with	ADP
fsr-3865	3	18	the	the	DET
fsr-3865	3	19	correlative	correlative	ADJ
fsr-3865	3	20	roles	role	NOUN
fsr-3865	3	21	of	of	ADP
fsr-3865	3	22	professionalization	professionalization	NOUN
fsr-3865	3	23	and	and	CCONJ
fsr-3865	3	24	compensation	compensation	NOUN
fsr-3865	3	25	sources	source	NOUN
fsr-3865	3	26	.	.	PUNCT
fsr-3865	4	1	certified	certify	VERB
fsr-3865	4	2	financial	financial	ADJ
fsr-3865	4	3	planner	planner	NOUN
fsr-3865	4	4	designees	designee	NOUN
fsr-3865	4	5	were	be	AUX
fsr-3865	4	6	found	find	VERB
fsr-3865	4	7	to	to	PART
fsr-3865	4	8	manifest	manifest	VERB
fsr-3865	4	9	higher	high	ADJ
fsr-3865	4	10	ethical	ethical	ADJ
fsr-3865	4	11	development	development	NOUN
fsr-3865	4	12	scores	score	NOUN
fsr-3865	4	13	than	than	ADP
fsr-3865	4	14	non	non	ADJ
fsr-3865	4	15	-	-	ADJ
fsr-3865	4	16	certified	certified	ADJ
fsr-3865	4	17	financial	financial	ADJ
fsr-3865	4	18	planner	planner	NOUN
fsr-3865	4	19	designees	designee	NOUN
fsr-3865	4	20	.	.	PUNCT
fsr-3865	5	1	fee	fee	NOUN
fsr-3865	5	2	-	-	PUNCT
fsr-3865	5	3	based	base	VERB
fsr-3865	5	4	planners	planner	NOUN
fsr-3865	5	5	manifested	manifest	VERB
fsr-3865	5	6	no	no	DET
fsr-3865	5	7	significantly	significantly	ADV
fsr-3865	5	8	different	different	ADJ
fsr-3865	5	9	ethical	ethical	ADJ
fsr-3865	5	10	development	development	NOUN
fsr-3865	5	11	scores	score	NOUN
fsr-3865	5	12	than	than	ADP
fsr-3865	5	13	their	their	PRON
fsr-3865	5	14	counterparts	counterpart	NOUN
fsr-3865	5	15	.	.	PUNCT
fsr-3865	6	1	other	other	ADJ
fsr-3865	6	2	demographic	demographic	ADJ
fsr-3865	6	3	variables	variable	NOUN
fsr-3865	6	4	were	be	AUX
fsr-3865	6	5	also	also	ADV
fsr-3865	6	6	studied	study	VERB
fsr-3865	6	7	.	.	PUNCT
fsr-3865	7	1	©	©	PROPN
fsr-3865	7	2	1999	1999	NUM
fsr-3865	7	3	elsevier	elsevier	PROPN
fsr-3865	7	4	science	science	PROPN
fsr-3865	7	5	inc	inc	PROPN
fsr-3865	7	6	.	.	PUNCT
fsr-3865	8	1	all	all	DET
fsr-3865	8	2	rights	right	NOUN
fsr-3865	8	3	reserved	reserve	VERB
fsr-3865	8	4	.	.	PUNCT
fsr-3865	9	1	keywords	keyword	NOUN
fsr-3865	9	2	:	:	PUNCT
fsr-3865	9	3	financial	financial	ADJ
fsr-3865	9	4	planning	planning	NOUN
fsr-3865	9	5	,	,	PUNCT
fsr-3865	9	6	ethical	ethical	ADJ
fsr-3865	9	7	development	development	NOUN
fsr-3865	9	8	,	,	PUNCT
fsr-3865	9	9	professionalization	professionalization	NOUN
fsr-3865	9	10	,	,	PUNCT
fsr-3865	9	11	compensation	compensation	NOUN
fsr-3865	9	12	sources	source	NOUN
fsr-3865	9	13	1	1	NUM
fsr-3865	9	14	.	.	PUNCT
fsr-3865	10	1	introduction	introduction	NOUN
fsr-3865	10	2	there	there	PRON
fsr-3865	10	3	has	have	AUX
fsr-3865	10	4	been	be	AUX
fsr-3865	10	5	much	much	ADJ
fsr-3865	10	6	controversy	controversy	NOUN
fsr-3865	10	7	in	in	ADP
fsr-3865	10	8	connection	connection	NOUN
fsr-3865	10	9	with	with	ADP
fsr-3865	10	10	both	both	CCONJ
fsr-3865	10	11	the	the	DET
fsr-3865	10	12	competence	competence	NOUN
fsr-3865	10	13	and	and	CCONJ
fsr-3865	10	14	the	the	DET
fsr-3865	10	15	ethics	ethic	NOUN
fsr-3865	10	16	of	of	ADP
fsr-3865	10	17	personal	personal	ADJ
fsr-3865	10	18	financial	financial	ADJ
fsr-3865	10	19	planners	planner	NOUN
fsr-3865	10	20	.	.	PUNCT
fsr-3865	11	1	this	this	DET
fsr-3865	11	2	study	study	NOUN
fsr-3865	11	3	examined	examine	VERB
fsr-3865	11	4	the	the	DET
fsr-3865	11	5	ethical	ethical	ADJ
fsr-3865	11	6	development	development	NOUN
fsr-3865	11	7	of	of	ADP
fsr-3865	11	8	personal	personal	ADJ
fsr-3865	11	9	financial	financial	ADJ
fsr-3865	11	10	planners	planner	NOUN
fsr-3865	11	11	who	who	PRON
fsr-3865	11	12	specialize	specialize	VERB
fsr-3865	11	13	in	in	ADP
fsr-3865	11	14	investments	investment	NOUN
fsr-3865	11	15	—	—	PUNCT
fsr-3865	11	16	“	"	PUNCT
fsr-3865	11	17	investment	investment	NOUN
fsr-3865	11	18	planners	planner	NOUN
fsr-3865	11	19	,	,	PUNCT
fsr-3865	11	20	”	"	PUNCT
fsr-3865	11	21	a	a	DET
fsr-3865	11	22	group	group	NOUN
fsr-3865	11	23	,	,	PUNCT
fsr-3865	11	24	which	which	PRON
fsr-3865	11	25	has	have	AUX
fsr-3865	11	26	been	be	AUX
fsr-3865	11	27	the	the	DET
fsr-3865	11	28	subject	subject	NOUN
fsr-3865	11	29	of	of	ADP
fsr-3865	11	30	particular	particular	ADJ
fsr-3865	11	31	ethical	ethical	ADJ
fsr-3865	11	32	controversy	controversy	NOUN
fsr-3865	11	33	.	.	PUNCT
fsr-3865	12	1	except	except	SCONJ
fsr-3865	12	2	for	for	ADP
fsr-3865	12	3	examining	examine	VERB
fsr-3865	12	4	legal	legal	ADJ
fsr-3865	12	5	and	and	CCONJ
fsr-3865	12	6	regulatory	regulatory	ADJ
fsr-3865	12	7	complaints	complaint	NOUN
fsr-3865	12	8	,	,	PUNCT
fsr-3865	12	9	no	no	DET
fsr-3865	12	10	gauge	gauge	NOUN
fsr-3865	12	11	of	of	ADP
fsr-3865	12	12	ethical	ethical	ADJ
fsr-3865	12	13	behavior	behavior	NOUN
fsr-3865	12	14	currently	currently	ADV
fsr-3865	12	15	exists	exist	VERB
fsr-3865	12	16	.	.	PUNCT
fsr-3865	13	1	any	any	DET
fsr-3865	13	2	examination	examination	NOUN
fsr-3865	13	3	of	of	ADP
fsr-3865	13	4	legal	legal	ADJ
fsr-3865	13	5	and	and	CCONJ
fsr-3865	13	6	regulatory	regulatory	ADJ
fsr-3865	13	7	complaints	complaint	NOUN
fsr-3865	13	8	and	and	CCONJ
fsr-3865	13	9	rulings	ruling	NOUN
fsr-3865	13	10	would	would	AUX
fsr-3865	13	11	be	be	AUX
fsr-3865	13	12	*	*	PUNCT
fsr-3865	13	13	corresponding	correspond	VERB
fsr-3865	13	14	author	author	NOUN
fsr-3865	13	15	.	.	PUNCT
fsr-3865	14	1	e	e	X
fsr-3865	14	2	-	-	NOUN
fsr-3865	14	3	mail	mail	NOUN
fsr-3865	14	4	address:kenneth.bigel@nyu.edu	address:kenneth.bigel@nyu.edu	NOUN
fsr-3865	14	5	(	(	PUNCT
fsr-3865	14	6	k.s	k.s	NOUN
fsr-3865	14	7	.	.	PROPN
fsr-3865	14	8	bigel	bigel	NOUN
fsr-3865	14	9	)	)	PUNCT
fsr-3865	14	10	financial	financial	ADJ
fsr-3865	14	11	services	service	NOUN
fsr-3865	14	12	review	review	VERB
fsr-3865	14	13	7	7	NUM
fsr-3865	14	14	(	(	PUNCT
fsr-3865	14	15	1998	1998	NUM
fsr-3865	14	16	)	)	PUNCT
fsr-3865	15	1	223–236	223–236	NUM
fsr-3865	15	2	1057	1057	NUM
fsr-3865	15	3	-	-	SYM
fsr-3865	15	4	0810/98/$	0810/98/$	NUM
fsr-3865	15	5	–	–	PUNCT
fsr-3865	15	6	see	see	VERB
fsr-3865	15	7	front	front	ADJ
fsr-3865	15	8	matter	matter	NOUN
fsr-3865	15	9	©	©	PROPN
fsr-3865	15	10	1999	1999	NUM
fsr-3865	15	11	elsevier	elsevier	PROPN
fsr-3865	15	12	science	science	PROPN
fsr-3865	15	13	inc	inc	PROPN
fsr-3865	15	14	.	.	PUNCT
fsr-3865	16	1	all	all	DET
fsr-3865	16	2	rights	right	NOUN
fsr-3865	16	3	reserved	reserve	VERB
fsr-3865	16	4	.	.	PUNCT
fsr-3865	17	1	pii	pii	NOUN
fsr-3865	17	2	:	:	PUNCT
fsr-3865	17	3	s1057	s1057	NOUN
fsr-3865	17	4	-	-	PUNCT
fsr-3865	17	5	0810(99)00022	0810(99)00022	NOUN
fsr-3865	17	6	-	-	PUNCT
fsr-3865	17	7	0	0	NUM
fsr-3865	17	8	limited	limit	VERB
fsr-3865	17	9	to	to	ADP
fsr-3865	17	10	a	a	DET
fsr-3865	17	11	small	small	ADJ
fsr-3865	17	12	and	and	CCONJ
fsr-3865	17	13	unrepresentative	unrepresentative	ADJ
fsr-3865	17	14	subset	subset	NOUN
fsr-3865	17	15	of	of	ADP
fsr-3865	17	16	the	the	DET
fsr-3865	17	17	relevant	relevant	ADJ
fsr-3865	17	18	population	population	NOUN
fsr-3865	17	19	.	.	PUNCT
fsr-3865	18	1	measuring	measure	VERB
fsr-3865	18	2	ethical	ethical	ADJ
fsr-3865	18	3	development	development	NOUN
fsr-3865	18	4	is	be	AUX
fsr-3865	18	5	a	a	DET
fsr-3865	18	6	viable	viable	ADJ
fsr-3865	18	7	alternative	alternative	NOUN
fsr-3865	18	8	and	and	CCONJ
fsr-3865	18	9	its	its	PRON
fsr-3865	18	10	measurement	measurement	NOUN
fsr-3865	18	11	is	be	AUX
fsr-3865	18	12	important	important	ADJ
fsr-3865	18	13	because	because	SCONJ
fsr-3865	18	14	ethical	ethical	ADJ
fsr-3865	18	15	development	development	NOUN
fsr-3865	18	16	has	have	AUX
fsr-3865	18	17	been	be	AUX
fsr-3865	18	18	found	find	VERB
fsr-3865	18	19	to	to	PART
fsr-3865	18	20	be	be	AUX
fsr-3865	18	21	linked	link	VERB
fsr-3865	18	22	to	to	ADP
fsr-3865	18	23	behavior	behavior	NOUN
fsr-3865	18	24	(	(	PUNCT
fsr-3865	18	25	rest	rest	NOUN
fsr-3865	18	26	&	&	CCONJ
fsr-3865	18	27	narvaez	narvaez	PROPN
fsr-3865	18	28	,	,	PUNCT
fsr-3865	18	29	1994	1994	NUM
fsr-3865	18	30	)	)	PUNCT
fsr-3865	18	31	.	.	PUNCT
fsr-3865	19	1	“	"	PUNCT
fsr-3865	19	2	ethical	ethical	ADJ
fsr-3865	19	3	development	development	NOUN
fsr-3865	19	4	”	"	PUNCT
fsr-3865	19	5	refers	refer	VERB
fsr-3865	19	6	to	to	ADP
fsr-3865	19	7	a	a	DET
fsr-3865	19	8	psychometric	psychometric	ADJ
fsr-3865	19	9	taxonomy	taxonomy	NOUN
fsr-3865	19	10	defined	define	VERB
fsr-3865	19	11	by	by	ADP
fsr-3865	19	12	rest	rest	NOUN
fsr-3865	19	13	(	(	PUNCT
fsr-3865	19	14	1979	1979	NUM
fsr-3865	19	15	)	)	PUNCT
fsr-3865	19	16	.	.	PUNCT
fsr-3865	20	1	numerous	numerous	ADJ
fsr-3865	20	2	studies	study	NOUN
fsr-3865	20	3	of	of	ADP
fsr-3865	20	4	professionals	professional	NOUN
fsr-3865	20	5	’	’	PART
fsr-3865	20	6	ethical	ethical	ADJ
fsr-3865	20	7	development	development	NOUN
fsr-3865	20	8	(	(	PUNCT
fsr-3865	20	9	alternatively	alternatively	ADV
fsr-3865	20	10	labeled	label	VERB
fsr-3865	20	11	“	"	PUNCT
fsr-3865	20	12	moral	moral	ADJ
fsr-3865	20	13	judgement	judgement	NOUN
fsr-3865	20	14	”	"	PUNCT
fsr-3865	20	15	)	)	PUNCT
fsr-3865	20	16	have	have	AUX
fsr-3865	20	17	been	be	AUX
fsr-3865	20	18	conducted	conduct	VERB
fsr-3865	20	19	in	in	ADP
fsr-3865	20	20	connection	connection	NOUN
fsr-3865	20	21	with	with	ADP
fsr-3865	20	22	accounting	accounting	NOUN
fsr-3865	20	23	,	,	PUNCT
fsr-3865	20	24	dentistry	dentistry	NOUN
fsr-3865	20	25	,	,	PUNCT
fsr-3865	20	26	journalism	journalism	NOUN
fsr-3865	20	27	,	,	PUNCT
fsr-3865	20	28	teaching	teaching	NOUN
fsr-3865	20	29	,	,	PUNCT
fsr-3865	20	30	veterinary	veterinary	ADJ
fsr-3865	20	31	medicine	medicine	NOUN
fsr-3865	20	32	,	,	PUNCT
fsr-3865	20	33	and	and	CCONJ
fsr-3865	20	34	other	other	ADJ
fsr-3865	20	35	professions	profession	NOUN
fsr-3865	20	36	(	(	PUNCT
fsr-3865	20	37	armstrong	armstrong	PROPN
fsr-3865	20	38	,	,	PUNCT
fsr-3865	20	39	1984	1984	NUM
fsr-3865	20	40	;	;	PUNCT
fsr-3865	20	41	arnold	arnold	PROPN
fsr-3865	20	42	&	&	CCONJ
fsr-3865	20	43	ponemon	ponemon	PROPN
fsr-3865	20	44	,	,	PUNCT
fsr-3865	20	45	1987	1987	NUM
fsr-3865	20	46	,	,	PUNCT
fsr-3865	20	47	1991	1991	NUM
fsr-3865	20	48	;	;	PUNCT
fsr-3865	20	49	loeb	loeb	PROPN
fsr-3865	20	50	,	,	PUNCT
fsr-3865	20	51	1971	1971	NUM
fsr-3865	20	52	;	;	PUNCT
fsr-3865	20	53	mccarthy	mccarthy	PROPN
fsr-3865	20	54	,	,	PUNCT
fsr-3865	20	55	1993	1993	NUM
fsr-3865	20	56	;	;	PUNCT
fsr-3865	20	57	ponemon	ponemon	NOUN
fsr-3865	20	58	,	,	PUNCT
fsr-3865	20	59	1990	1990	NUM
fsr-3865	20	60	;	;	PUNCT
fsr-3865	20	61	ponemon	ponemon	PROPN
fsr-3865	20	62	&	&	CCONJ
fsr-3865	20	63	gabhart	gabhart	PROPN
fsr-3865	20	64	,	,	PUNCT
fsr-3865	20	65	1990	1990	NUM
fsr-3865	20	66	,	,	PUNCT
fsr-3865	20	67	1993	1993	NUM
fsr-3865	20	68	;	;	PUNCT
fsr-3865	20	69	self	self	NOUN
fsr-3865	20	70	et	et	PROPN
fsr-3865	20	71	al	al	PROPN
fsr-3865	20	72	.	.	PROPN
fsr-3865	20	73	,	,	PUNCT
fsr-3865	20	74	1993	1993	NUM
fsr-3865	20	75	;	;	PUNCT
fsr-3865	20	76	self	self	NOUN
fsr-3865	20	77	et	et	PROPN
fsr-3865	20	78	al	al	PROPN
fsr-3865	20	79	.	.	PROPN
fsr-3865	20	80	,	,	PUNCT
fsr-3865	20	81	1994	1994	NUM
fsr-3865	20	82	;	;	PUNCT
fsr-3865	20	83	westbrook	westbrook	PROPN
fsr-3865	20	84	,	,	PUNCT
fsr-3865	20	85	1994	1994	NUM
fsr-3865	20	86	)	)	PUNCT
fsr-3865	20	87	.	.	PUNCT
fsr-3865	21	1	this	this	DET
fsr-3865	21	2	researcher	researcher	NOUN
fsr-3865	21	3	has	have	AUX
fsr-3865	21	4	found	find	VERB
fsr-3865	21	5	no	no	DET
fsr-3865	21	6	ethical	ethical	ADJ
fsr-3865	21	7	development	development	NOUN
fsr-3865	21	8	studies	study	NOUN
fsr-3865	21	9	in	in	ADP
fsr-3865	21	10	connection	connection	NOUN
fsr-3865	21	11	with	with	ADP
fsr-3865	21	12	investment	investment	NOUN
fsr-3865	21	13	planners	planner	NOUN
fsr-3865	21	14	.	.	PUNCT
fsr-3865	22	1	2	2	X
fsr-3865	22	2	.	.	X
fsr-3865	22	3	the	the	DET
fsr-3865	22	4	investment	investment	NOUN
fsr-3865	22	5	planning	planning	NOUN
fsr-3865	22	6	industry	industry	NOUN
fsr-3865	22	7	the	the	DET
fsr-3865	22	8	sec	sec	PROPN
fsr-3865	22	9	,	,	PUNCT
fsr-3865	22	10	under	under	ADP
fsr-3865	22	11	the	the	DET
fsr-3865	22	12	“	"	PUNCT
fsr-3865	22	13	securities	security	NOUN
fsr-3865	22	14	exchange	exchange	PROPN
fsr-3865	22	15	act	act	NOUN
fsr-3865	22	16	of	of	ADP
fsr-3865	22	17	1934	1934	NUM
fsr-3865	22	18	,	,	PUNCT
fsr-3865	22	19	”	"	PUNCT
fsr-3865	22	20	also	also	ADV
fsr-3865	22	21	allows	allow	VERB
fsr-3865	22	22	for	for	ADP
fsr-3865	22	23	the	the	DET
fsr-3865	22	24	creation	creation	NOUN
fsr-3865	22	25	of	of	ADP
fsr-3865	22	26	self	self	NOUN
fsr-3865	22	27	-	-	PUNCT
fsr-3865	22	28	regulatory	regulatory	ADJ
fsr-3865	22	29	organizations	organization	NOUN
fsr-3865	22	30	(	(	PUNCT
fsr-3865	22	31	sros	sros	PROPN
fsr-3865	22	32	)	)	PUNCT
fsr-3865	22	33	,	,	PUNCT
fsr-3865	22	34	which	which	PRON
fsr-3865	22	35	are	be	AUX
fsr-3865	22	36	industry	industry	NOUN
fsr-3865	22	37	groups	group	NOUN
fsr-3865	22	38	that	that	PRON
fsr-3865	22	39	govern	govern	VERB
fsr-3865	22	40	its	its	PRON
fsr-3865	22	41	own	own	ADJ
fsr-3865	22	42	members	member	NOUN
fsr-3865	22	43	.	.	PUNCT
fsr-3865	23	1	all	all	DET
fsr-3865	23	2	stock	stock	NOUN
fsr-3865	23	3	exchanges	exchange	NOUN
fsr-3865	23	4	,	,	PUNCT
fsr-3865	23	5	as	as	ADV
fsr-3865	23	6	well	well	ADV
fsr-3865	23	7	as	as	ADP
fsr-3865	23	8	the	the	DET
fsr-3865	23	9	national	national	PROPN
fsr-3865	23	10	association	association	PROPN
fsr-3865	23	11	of	of	ADP
fsr-3865	23	12	securities	security	NOUN
fsr-3865	23	13	dealers	dealer	NOUN
fsr-3865	23	14	(	(	PUNCT
fsr-3865	23	15	nasd	nasd	NOUN
fsr-3865	23	16	)	)	PUNCT
fsr-3865	23	17	,	,	PUNCT
fsr-3865	23	18	may	may	AUX
fsr-3865	23	19	be	be	AUX
fsr-3865	23	20	characterized	characterize	VERB
fsr-3865	23	21	as	as	ADP
fsr-3865	23	22	sros	sro	NOUN
fsr-3865	23	23	.	.	PUNCT
fsr-3865	24	1	the	the	DET
fsr-3865	24	2	over	over	ADP
fsr-3865	24	3	-	-	PUNCT
fsr-3865	24	4	the	the	DET
fsr-3865	24	5	-	-	PUNCT
fsr-3865	24	6	counter	counter	NOUN
fsr-3865	24	7	(	(	PUNCT
fsr-3865	24	8	otc	otc	PROPN
fsr-3865	24	9	)	)	PUNCT
fsr-3865	24	10	stock	stock	NOUN
fsr-3865	24	11	market	market	NOUN
fsr-3865	24	12	is	be	AUX
fsr-3865	24	13	governed	govern	VERB
fsr-3865	24	14	by	by	ADP
fsr-3865	24	15	the	the	DET
fsr-3865	24	16	nasd	nasd	NOUN
fsr-3865	24	17	.	.	PUNCT
fsr-3865	25	1	further	far	ADV
fsr-3865	25	2	,	,	PUNCT
fsr-3865	25	3	virtually	virtually	ADV
fsr-3865	25	4	every	every	DET
fsr-3865	25	5	investment	investment	NOUN
fsr-3865	25	6	banking	banking	NOUN
fsr-3865	25	7	firm	firm	NOUN
fsr-3865	25	8	in	in	ADP
fsr-3865	25	9	the	the	DET
fsr-3865	25	10	united	united	PROPN
fsr-3865	25	11	states	states	PROPN
fsr-3865	25	12	is	be	AUX
fsr-3865	25	13	a	a	DET
fsr-3865	25	14	member	member	NOUN
fsr-3865	25	15	of	of	ADP
fsr-3865	25	16	the	the	DET
fsr-3865	25	17	nasd	nasd	NOUN
fsr-3865	25	18	and	and	CCONJ
fsr-3865	25	19	is	be	AUX
fsr-3865	25	20	thus	thus	ADV
fsr-3865	25	21	subject	subject	ADJ
fsr-3865	25	22	to	to	ADP
fsr-3865	25	23	its	its	PRON
fsr-3865	25	24	regulation	regulation	NOUN
fsr-3865	25	25	(	(	PUNCT
fsr-3865	25	26	johnson	johnson	PROPN
fsr-3865	25	27	&	&	CCONJ
fsr-3865	25	28	mclaughlin	mclaughlin	PROPN
fsr-3865	25	29	,	,	PUNCT
fsr-3865	25	30	1997	1997	NUM
fsr-3865	25	31	)	)	PUNCT
fsr-3865	25	32	.	.	PUNCT
fsr-3865	26	1	representatives	representative	NOUN
fsr-3865	26	2	of	of	ADP
fsr-3865	26	3	these	these	DET
fsr-3865	26	4	firms	firm	NOUN
fsr-3865	26	5	are	be	AUX
fsr-3865	26	6	usually	usually	ADV
fsr-3865	26	7	referred	refer	VERB
fsr-3865	26	8	to	to	ADP
fsr-3865	26	9	as	as	ADP
fsr-3865	26	10	“	"	PUNCT
fsr-3865	26	11	brokers	broker	NOUN
fsr-3865	26	12	”	"	PUNCT
fsr-3865	26	13	and	and	CCONJ
fsr-3865	26	14	the	the	DET
fsr-3865	26	15	brokers	broker	NOUN
fsr-3865	26	16	may	may	AUX
fsr-3865	26	17	also	also	ADV
fsr-3865	26	18	position	position	VERB
fsr-3865	26	19	themselves	themselves	PRON
fsr-3865	26	20	as	as	ADP
fsr-3865	26	21	personal	personal	ADJ
fsr-3865	26	22	financial	financial	ADJ
fsr-3865	26	23	planners	planner	NOUN
fsr-3865	26	24	.	.	PUNCT
fsr-3865	27	1	the	the	DET
fsr-3865	27	2	domain	domain	NOUN
fsr-3865	27	3	of	of	ADP
fsr-3865	27	4	the	the	DET
fsr-3865	27	5	broker	broker	NOUN
fsr-3865	27	6	provides	provide	VERB
fsr-3865	27	7	the	the	DET
fsr-3865	27	8	second	second	ADJ
fsr-3865	27	9	means	mean	NOUN
fsr-3865	27	10	by	by	ADP
fsr-3865	27	11	which	which	PRON
fsr-3865	27	12	an	an	DET
fsr-3865	27	13	investment	investment	NOUN
fsr-3865	27	14	planner	planner	NOUN
fsr-3865	27	15	may	may	AUX
fsr-3865	27	16	choose	choose	VERB
fsr-3865	27	17	to	to	PART
fsr-3865	27	18	enter	enter	VERB
fsr-3865	27	19	the	the	DET
fsr-3865	27	20	field	field	NOUN
fsr-3865	27	21	for	for	ADP
fsr-3865	27	22	compensation	compensation	NOUN
fsr-3865	27	23	(	(	PUNCT
fsr-3865	27	24	the	the	DET
fsr-3865	27	25	first	first	ADJ
fsr-3865	27	26	being	be	AUX
fsr-3865	27	27	the	the	DET
fsr-3865	27	28	ria	ria	PROPN
fsr-3865	27	29	/	/	SYM
fsr-3865	27	30	iar	iar	PROPN
fsr-3865	27	31	route	route	NOUN
fsr-3865	27	32	noted	note	VERB
fsr-3865	27	33	above	above	ADV
fsr-3865	27	34	)	)	PUNCT
fsr-3865	27	35	.	.	PUNCT
fsr-3865	28	1	requirements	requirement	NOUN
fsr-3865	28	2	for	for	ADP
fsr-3865	28	3	attaining	attain	VERB
fsr-3865	28	4	either	either	CCONJ
fsr-3865	28	5	broker	broker	NOUN
fsr-3865	28	6	/	/	SYM
fsr-3865	28	7	representative	representative	NOUN
fsr-3865	28	8	or	or	CCONJ
fsr-3865	28	9	ria	ria	PROPN
fsr-3865	28	10	status	status	NOUN
fsr-3865	28	11	differ	differ	VERB
fsr-3865	28	12	.	.	PUNCT
fsr-3865	29	1	in	in	ADP
fsr-3865	29	2	order	order	NOUN
fsr-3865	29	3	to	to	PART
fsr-3865	29	4	become	become	VERB
fsr-3865	29	5	a	a	DET
fsr-3865	29	6	ria	ria	PROPN
fsr-3865	29	7	,	,	PUNCT
fsr-3865	29	8	one	one	PRON
fsr-3865	29	9	must	must	AUX
fsr-3865	29	10	merely	merely	ADV
fsr-3865	29	11	register	register	VERB
fsr-3865	29	12	(	(	PUNCT
fsr-3865	29	13	i.e.	i.e.	X
fsr-3865	29	14	,	,	PUNCT
fsr-3865	29	15	file	file	VERB
fsr-3865	29	16	an	an	DET
fsr-3865	29	17	application	application	NOUN
fsr-3865	29	18	and	and	CCONJ
fsr-3865	29	19	pay	pay	VERB
fsr-3865	29	20	a	a	DET
fsr-3865	29	21	fee	fee	NOUN
fsr-3865	29	22	)	)	PUNCT
fsr-3865	29	23	with	with	ADP
fsr-3865	29	24	the	the	DET
fsr-3865	29	25	sec	sec	PROPN
fsr-3865	29	26	or	or	CCONJ
fsr-3865	29	27	a	a	DET
fsr-3865	29	28	state	state	NOUN
fsr-3865	29	29	securities	security	NOUN
fsr-3865	29	30	commission	commission	PROPN
fsr-3865	29	31	,	,	PUNCT
fsr-3865	29	32	indicate	indicate	VERB
fsr-3865	29	33	his	his	PRON
fsr-3865	29	34	personal	personal	ADJ
fsr-3865	29	35	history	history	NOUN
fsr-3865	29	36	,	,	PUNCT
fsr-3865	29	37	including	include	VERB
fsr-3865	29	38	any	any	DET
fsr-3865	29	39	criminal	criminal	ADJ
fsr-3865	29	40	records	record	NOUN
fsr-3865	29	41	.	.	PUNCT
fsr-3865	30	1	no	no	DET
fsr-3865	30	2	competency	competency	NOUN
fsr-3865	30	3	examination	examination	NOUN
fsr-3865	30	4	is	be	AUX
fsr-3865	30	5	required	require	VERB
fsr-3865	30	6	.	.	PUNCT
fsr-3865	31	1	the	the	DET
fsr-3865	31	2	ria	ria	PROPN
fsr-3865	31	3	must	must	AUX
fsr-3865	31	4	also	also	ADV
fsr-3865	31	5	maintain	maintain	VERB
fsr-3865	31	6	books	book	NOUN
fsr-3865	31	7	and	and	CCONJ
fsr-3865	31	8	records	record	NOUN
fsr-3865	31	9	and	and	CCONJ
fsr-3865	31	10	is	be	AUX
fsr-3865	31	11	,	,	PUNCT
fsr-3865	31	12	of	of	ADP
fsr-3865	31	13	course	course	NOUN
fsr-3865	31	14	,	,	PUNCT
fsr-3865	31	15	subject	subject	ADJ
fsr-3865	31	16	to	to	ADP
fsr-3865	31	17	the	the	DET
fsr-3865	31	18	law	law	NOUN
fsr-3865	31	19	.	.	PUNCT
fsr-3865	32	1	in	in	ADP
fsr-3865	32	2	contrast	contrast	NOUN
fsr-3865	32	3	,	,	PUNCT
fsr-3865	32	4	representatives	representative	NOUN
fsr-3865	32	5	must	must	AUX
fsr-3865	32	6	pass	pass	VERB
fsr-3865	32	7	a	a	DET
fsr-3865	32	8	nasd	nasd	NOUN
fsr-3865	32	9	-	-	PUNCT
fsr-3865	32	10	administered	administer	VERB
fsr-3865	32	11	examination	examination	NOUN
fsr-3865	32	12	in	in	SCONJ
fsr-3865	32	13	order	order	NOUN
fsr-3865	32	14	to	to	PART
fsr-3865	32	15	broker	broker	VERB
fsr-3865	32	16	securities	security	NOUN
fsr-3865	32	17	(	(	PUNCT
fsr-3865	32	18	nasd	nasd	NOUN
fsr-3865	32	19	,	,	PUNCT
fsr-3865	32	20	1998	1998	NUM
fsr-3865	32	21	,	,	PUNCT
fsr-3865	32	22	membership	membership	NOUN
fsr-3865	32	23	and	and	CCONJ
fsr-3865	32	24	registration	registration	NOUN
fsr-3865	32	25	rules	rule	NOUN
fsr-3865	32	26	,	,	PUNCT
fsr-3865	32	27	rule	rule	VERB
fsr-3865	32	28	#	#	SYM
fsr-3865	32	29	1030	1030	NUM
fsr-3865	32	30	)	)	PUNCT
fsr-3865	32	31	.	.	PUNCT
fsr-3865	33	1	the	the	DET
fsr-3865	33	2	most	most	ADV
fsr-3865	33	3	common	common	ADJ
fsr-3865	33	4	nasd	nasd	NOUN
fsr-3865	33	5	examination	examination	NOUN
fsr-3865	33	6	is	be	AUX
fsr-3865	33	7	the	the	DET
fsr-3865	33	8	“	"	PUNCT
fsr-3865	33	9	general	general	ADJ
fsr-3865	33	10	securities	security	NOUN
fsr-3865	33	11	representative	representative	NOUN
fsr-3865	33	12	”	"	PUNCT
fsr-3865	33	13	(	(	PUNCT
fsr-3865	33	14	series	series	NOUN
fsr-3865	33	15	7	7	NUM
fsr-3865	33	16	)	)	PUNCT
fsr-3865	33	17	examination	examination	NOUN
fsr-3865	33	18	,	,	PUNCT
fsr-3865	33	19	which	which	PRON
fsr-3865	33	20	allows	allow	VERB
fsr-3865	33	21	registered	registered	ADJ
fsr-3865	33	22	representatives	representative	NOUN
fsr-3865	33	23	/	/	SYM
fsr-3865	33	24	brokers	broker	NOUN
fsr-3865	33	25	to	to	PART
fsr-3865	33	26	effect	effect	VERB
fsr-3865	33	27	transactions	transaction	NOUN
fsr-3865	33	28	in	in	ADP
fsr-3865	33	29	all	all	DET
fsr-3865	33	30	securities	security	NOUN
fsr-3865	33	31	instruments	instrument	NOUN
fsr-3865	33	32	;	;	PUNCT
fsr-3865	33	33	other	other	ADJ
fsr-3865	33	34	examinations	examination	NOUN
fsr-3865	33	35	,	,	PUNCT
fsr-3865	33	36	including	include	VERB
fsr-3865	33	37	the	the	DET
fsr-3865	33	38	iar	iar	PROPN
fsr-3865	33	39	examination	examination	NOUN
fsr-3865	33	40	,	,	PUNCT
fsr-3865	33	41	tend	tend	VERB
fsr-3865	33	42	to	to	PART
fsr-3865	33	43	be	be	AUX
fsr-3865	33	44	less	less	ADV
fsr-3865	33	45	comprehensive	comprehensive	ADJ
fsr-3865	33	46	.	.	PUNCT
fsr-3865	34	1	in	in	ADP
fsr-3865	34	2	addition	addition	NOUN
fsr-3865	34	3	to	to	ADP
fsr-3865	34	4	passing	pass	VERB
fsr-3865	34	5	a	a	DET
fsr-3865	34	6	written	write	VERB
fsr-3865	34	7	examination	examination	NOUN
fsr-3865	34	8	,	,	PUNCT
fsr-3865	34	9	the	the	DET
fsr-3865	34	10	broker	broker	NOUN
fsr-3865	34	11	must	must	AUX
fsr-3865	34	12	also	also	ADV
fsr-3865	34	13	be	be	AUX
fsr-3865	34	14	affiliated	affiliate	VERB
fsr-3865	34	15	for	for	ADP
fsr-3865	34	16	at	at	ADV
fsr-3865	34	17	least	least	ADV
fsr-3865	34	18	four	four	NUM
fsr-3865	34	19	months	month	NOUN
fsr-3865	34	20	with	with	ADP
fsr-3865	34	21	a	a	DET
fsr-3865	34	22	nasd	nasd	NOUN
fsr-3865	34	23	member	member	NOUN
fsr-3865	34	24	broker	broker	NOUN
fsr-3865	34	25	/	/	SYM
fsr-3865	34	26	dealer	dealer	NOUN
fsr-3865	34	27	firm	firm	NOUN
fsr-3865	34	28	.	.	PUNCT
fsr-3865	35	1	the	the	DET
fsr-3865	35	2	stock	stock	NOUN
fsr-3865	35	3	exchanges	exchange	NOUN
fsr-3865	35	4	,	,	PUNCT
fsr-3865	35	5	as	as	ADP
fsr-3865	35	6	sros	sro	NOUN
fsr-3865	35	7	,	,	PUNCT
fsr-3865	35	8	also	also	ADV
fsr-3865	35	9	may	may	AUX
fsr-3865	35	10	confer	confer	VERB
fsr-3865	35	11	broker	broker	NOUN
fsr-3865	35	12	status	status	NOUN
fsr-3865	35	13	limited	limit	VERB
fsr-3865	35	14	to	to	ADP
fsr-3865	35	15	activities	activity	NOUN
fsr-3865	35	16	with	with	ADP
fsr-3865	35	17	the	the	DET
fsr-3865	35	18	conferring	confer	VERB
fsr-3865	35	19	exchange	exchange	NOUN
fsr-3865	35	20	.	.	PUNCT
fsr-3865	36	1	it	it	PRON
fsr-3865	36	2	is	be	AUX
fsr-3865	36	3	noted	note	VERB
fsr-3865	36	4	,	,	PUNCT
fsr-3865	36	5	however	however	ADV
fsr-3865	36	6	,	,	PUNCT
fsr-3865	36	7	that	that	SCONJ
fsr-3865	36	8	the	the	DET
fsr-3865	36	9	nasd	nasd	NOUN
fsr-3865	36	10	administers	administer	VERB
fsr-3865	36	11	the	the	DET
fsr-3865	36	12	various	various	ADJ
fsr-3865	36	13	“	"	PUNCT
fsr-3865	36	14	series	series	NOUN
fsr-3865	36	15	”	"	PUNCT
fsr-3865	36	16	examinations	examination	NOUN
fsr-3865	36	17	and	and	CCONJ
fsr-3865	36	18	it	it	PRON
fsr-3865	36	19	is	be	AUX
fsr-3865	36	20	these	these	DET
fsr-3865	36	21	registration	registration	NOUN
fsr-3865	36	22	examinations	examination	NOUN
fsr-3865	36	23	which	which	PRON
fsr-3865	36	24	are	be	AUX
fsr-3865	36	25	most	most	ADV
fsr-3865	36	26	common	common	ADJ
fsr-3865	36	27	and	and	CCONJ
fsr-3865	36	28	universally	universally	ADV
fsr-3865	36	29	accepted	accept	VERB
fsr-3865	36	30	.	.	PUNCT
fsr-3865	37	1	normally	normally	ADV
fsr-3865	37	2	,	,	PUNCT
fsr-3865	37	3	brokers	broker	NOUN
fsr-3865	37	4	promoting	promote	VERB
fsr-3865	37	5	fee	fee	NOUN
fsr-3865	37	6	-	-	PUNCT
fsr-3865	37	7	based	base	VERB
fsr-3865	37	8	investment	investment	NOUN
fsr-3865	37	9	management	management	NOUN
fsr-3865	37	10	services	service	NOUN
fsr-3865	37	11	will	will	AUX
fsr-3865	37	12	also	also	ADV
fsr-3865	37	13	acquire	acquire	VERB
fsr-3865	37	14	the	the	DET
fsr-3865	37	15	iar	iar	PROPN
fsr-3865	37	16	status	status	NOUN
fsr-3865	37	17	,	,	PUNCT
fsr-3865	37	18	while	while	SCONJ
fsr-3865	37	19	independent	independent	ADJ
fsr-3865	37	20	advisers	adviser	NOUN
fsr-3865	37	21	(	(	PUNCT
fsr-3865	37	22	i.e.	i.e.	X
fsr-3865	37	23	,	,	PUNCT
fsr-3865	37	24	those	those	PRON
fsr-3865	37	25	not	not	PART
fsr-3865	37	26	affiliated	affiliate	VERB
fsr-3865	37	27	with	with	ADP
fsr-3865	37	28	a	a	DET
fsr-3865	37	29	broker	broker	NOUN
fsr-3865	37	30	/	/	SYM
fsr-3865	37	31	dealer	dealer	NOUN
fsr-3865	37	32	firm	firm	NOUN
fsr-3865	37	33	)	)	PUNCT
fsr-3865	37	34	will	will	AUX
fsr-3865	37	35	obtain	obtain	VERB
fsr-3865	37	36	the	the	DET
fsr-3865	37	37	ria	ria	PROPN
fsr-3865	37	38	status	status	NOUN
fsr-3865	37	39	.	.	PUNCT
fsr-3865	38	1	both	both	DET
fsr-3865	38	2	brokers	broker	NOUN
fsr-3865	38	3	and	and	CCONJ
fsr-3865	38	4	iars	iar	NOUN
fsr-3865	38	5	are	be	AUX
fsr-3865	38	6	considered	consider	VERB
fsr-3865	38	7	“	"	PUNCT
fsr-3865	38	8	representatives	representative	NOUN
fsr-3865	38	9	”	"	PUNCT
fsr-3865	38	10	operationally	operationally	ADV
fsr-3865	38	11	in	in	ADP
fsr-3865	38	12	this	this	DET
fsr-3865	38	13	study	study	NOUN
fsr-3865	38	14	.	.	PUNCT
fsr-3865	39	1	further	far	ADV
fsr-3865	39	2	,	,	PUNCT
fsr-3865	39	3	all	all	DET
fsr-3865	39	4	iars	iar	NOUN
fsr-3865	39	5	in	in	ADP
fsr-3865	39	6	this	this	DET
fsr-3865	39	7	study	study	NOUN
fsr-3865	39	8	also	also	ADV
fsr-3865	39	9	bore	bear	VERB
fsr-3865	39	10	general	general	ADJ
fsr-3865	39	11	securities	security	NOUN
fsr-3865	39	12	representative	representative	NOUN
fsr-3865	39	13	(	(	PUNCT
fsr-3865	39	14	series	series	NOUN
fsr-3865	39	15	7	7	NUM
fsr-3865	39	16	)	)	PUNCT
fsr-3865	39	17	status	status	NOUN
fsr-3865	39	18	.	.	PUNCT
fsr-3865	40	1	224	224	NUM
fsr-3865	40	2	k.s	k.s	NOUN
fsr-3865	40	3	.	.	PROPN
fsr-3865	40	4	bigel	bigel	NOUN
fsr-3865	40	5	/	/	SYM
fsr-3865	40	6	financial	financial	ADJ
fsr-3865	40	7	services	service	NOUN
fsr-3865	40	8	review	review	VERB
fsr-3865	40	9	7	7	NUM
fsr-3865	40	10	(	(	PUNCT
fsr-3865	40	11	1998	1998	NUM
fsr-3865	40	12	)	)	PUNCT
fsr-3865	41	1	223–236	223–236	NUM
fsr-3865	41	2	the	the	DET
fsr-3865	41	3	status	status	NOUN
fsr-3865	41	4	of	of	ADP
fsr-3865	41	5	the	the	DET
fsr-3865	41	6	investment	investment	NOUN
fsr-3865	41	7	planner	planner	NOUN
fsr-3865	41	8	also	also	ADV
fsr-3865	41	9	affects	affect	VERB
fsr-3865	41	10	the	the	DET
fsr-3865	41	11	compensation	compensation	NOUN
fsr-3865	41	12	method	method	NOUN
fsr-3865	42	1	he	he	PRON
fsr-3865	42	2	/	/	PUNCT
fsr-3865	43	1	she	she	PRON
fsr-3865	43	2	may	may	AUX
fsr-3865	43	3	demand	demand	VERB
fsr-3865	43	4	.	.	PUNCT
fsr-3865	44	1	an	an	DET
fsr-3865	44	2	ria	ria	PROPN
fsr-3865	44	3	will	will	AUX
fsr-3865	44	4	charge	charge	VERB
fsr-3865	44	5	a	a	DET
fsr-3865	44	6	client	client	NOUN
fsr-3865	44	7	a	a	DET
fsr-3865	44	8	fee	fee	NOUN
fsr-3865	44	9	for	for	ADP
fsr-3865	44	10	investment	investment	NOUN
fsr-3865	44	11	advisory	advisory	ADJ
fsr-3865	44	12	services	service	NOUN
fsr-3865	44	13	rendered	render	VERB
fsr-3865	44	14	,	,	PUNCT
fsr-3865	44	15	whereas	whereas	SCONJ
fsr-3865	44	16	a	a	DET
fsr-3865	44	17	broker	broker	NOUN
fsr-3865	44	18	/	/	SYM
fsr-3865	44	19	representative	representative	NOUN
fsr-3865	44	20	will	will	AUX
fsr-3865	44	21	earn	earn	VERB
fsr-3865	44	22	a	a	DET
fsr-3865	44	23	commission	commission	NOUN
fsr-3865	44	24	for	for	ADP
fsr-3865	44	25	a	a	DET
fsr-3865	44	26	transactional	transactional	ADJ
fsr-3865	44	27	service	service	NOUN
fsr-3865	44	28	,	,	PUNCT
fsr-3865	44	29	often	often	ADV
fsr-3865	44	30	but	but	CCONJ
fsr-3865	44	31	not	not	PART
fsr-3865	44	32	always	always	ADV
fsr-3865	44	33	as	as	ADP
fsr-3865	44	34	the	the	DET
fsr-3865	44	35	result	result	NOUN
fsr-3865	44	36	of	of	ADP
fsr-3865	44	37	having	having	AUX
fsr-3865	44	38	rendered	render	VERB
fsr-3865	44	39	some	some	DET
fsr-3865	44	40	investment	investment	NOUN
fsr-3865	44	41	advice	advice	NOUN
fsr-3865	44	42	.	.	PUNCT
fsr-3865	45	1	the	the	DET
fsr-3865	45	2	ria	ria	PROPN
fsr-3865	45	3	may	may	AUX
fsr-3865	45	4	not	not	PART
fsr-3865	45	5	execute	execute	VERB
fsr-3865	45	6	the	the	DET
fsr-3865	45	7	advice	advice	NOUN
fsr-3865	45	8	on	on	ADP
fsr-3865	45	9	behalf	behalf	NOUN
fsr-3865	45	10	of	of	ADP
fsr-3865	45	11	the	the	DET
fsr-3865	45	12	client	client	NOUN
fsr-3865	45	13	(	(	PUNCT
fsr-3865	45	14	although	although	SCONJ
fsr-3865	45	15	he	he	PRON
fsr-3865	45	16	may	may	AUX
fsr-3865	45	17	direct	direct	VERB
fsr-3865	45	18	its	its	PRON
fsr-3865	45	19	execution	execution	NOUN
fsr-3865	45	20	)	)	PUNCT
fsr-3865	45	21	,	,	PUNCT
fsr-3865	45	22	whereas	whereas	SCONJ
fsr-3865	45	23	the	the	DET
fsr-3865	45	24	broker	broker	NOUN
fsr-3865	45	25	is	be	AUX
fsr-3865	45	26	compensated	compensate	VERB
fsr-3865	45	27	based	base	VERB
fsr-3865	45	28	on	on	ADP
fsr-3865	45	29	execution	execution	NOUN
fsr-3865	45	30	only	only	ADV
fsr-3865	45	31	.	.	PUNCT
fsr-3865	46	1	iars	iar	NOUN
fsr-3865	46	2	,	,	PUNCT
fsr-3865	46	3	in	in	ADP
fsr-3865	46	4	turn	turn	NOUN
fsr-3865	46	5	,	,	PUNCT
fsr-3865	46	6	promote	promote	VERB
fsr-3865	46	7	a	a	DET
fsr-3865	46	8	service	service	NOUN
fsr-3865	46	9	,	,	PUNCT
fsr-3865	46	10	whereby	whereby	SCONJ
fsr-3865	46	11	a	a	DET
fsr-3865	46	12	ria	ria	PROPN
fsr-3865	46	13	is	be	AUX
fsr-3865	46	14	recommended	recommend	VERB
fsr-3865	46	15	and	and	CCONJ
fsr-3865	46	16	the	the	DET
fsr-3865	46	17	iar	iar	PROPN
fsr-3865	46	18	will	will	AUX
fsr-3865	46	19	share	share	VERB
fsr-3865	46	20	in	in	ADP
fsr-3865	46	21	the	the	DET
fsr-3865	46	22	fees	fee	NOUN
fsr-3865	46	23	generated	generate	VERB
fsr-3865	46	24	from	from	ADP
fsr-3865	46	25	this	this	DET
fsr-3865	46	26	multiple	multiple	ADJ
fsr-3865	46	27	relationship	relationship	NOUN
fsr-3865	46	28	.	.	PUNCT
fsr-3865	47	1	some	some	DET
fsr-3865	47	2	investment	investment	NOUN
fsr-3865	47	3	planners	planner	NOUN
fsr-3865	47	4	offer	offer	VERB
fsr-3865	47	5	clients	client	NOUN
fsr-3865	47	6	the	the	DET
fsr-3865	47	7	choice	choice	NOUN
fsr-3865	47	8	of	of	ADP
fsr-3865	47	9	either	either	CCONJ
fsr-3865	47	10	a	a	DET
fsr-3865	47	11	fee	fee	NOUN
fsr-3865	47	12	or	or	CCONJ
fsr-3865	47	13	a	a	DET
fsr-3865	47	14	commission	commission	NOUN
fsr-3865	47	15	compensation	compensation	NOUN
fsr-3865	47	16	structure	structure	NOUN
fsr-3865	47	17	.	.	PUNCT
fsr-3865	48	1	other	other	ADJ
fsr-3865	48	2	planners	planner	NOUN
fsr-3865	48	3	may	may	AUX
fsr-3865	48	4	use	use	VERB
fsr-3865	48	5	a	a	DET
fsr-3865	48	6	“	"	PUNCT
fsr-3865	48	7	commission	commission	NOUN
fsr-3865	48	8	versus	versus	ADP
fsr-3865	48	9	fee	fee	NOUN
fsr-3865	48	10	offset	offset	NOUN
fsr-3865	48	11	”	"	PUNCT
fsr-3865	48	12	arrangement	arrangement	NOUN
fsr-3865	48	13	,	,	PUNCT
fsr-3865	48	14	whereby	whereby	SCONJ
fsr-3865	48	15	any	any	DET
fsr-3865	48	16	transactional	transactional	ADJ
fsr-3865	48	17	commissions	commission	NOUN
fsr-3865	48	18	paid	pay	VERB
fsr-3865	48	19	,	,	PUNCT
fsr-3865	48	20	may	may	AUX
fsr-3865	48	21	serve	serve	VERB
fsr-3865	48	22	to	to	PART
fsr-3865	48	23	reduce	reduce	VERB
fsr-3865	48	24	fees	fee	NOUN
fsr-3865	48	25	charged	charge	VERB
fsr-3865	48	26	for	for	ADP
fsr-3865	48	27	services	service	NOUN
fsr-3865	48	28	.	.	PUNCT
fsr-3865	49	1	thus	thus	ADV
fsr-3865	49	2	,	,	PUNCT
fsr-3865	49	3	for	for	ADP
fsr-3865	49	4	example	example	NOUN
fsr-3865	49	5	,	,	PUNCT
fsr-3865	49	6	if	if	SCONJ
fsr-3865	49	7	the	the	DET
fsr-3865	49	8	client	client	NOUN
fsr-3865	49	9	is	be	AUX
fsr-3865	49	10	to	to	PART
fsr-3865	49	11	be	be	AUX
fsr-3865	49	12	charged	charge	VERB
fsr-3865	49	13	1	1	NUM
fsr-3865	49	14	%	%	NOUN
fsr-3865	49	15	of	of	ADP
fsr-3865	49	16	the	the	DET
fsr-3865	49	17	$	$	SYM
fsr-3865	49	18	1	1	NUM
fsr-3865	49	19	million	million	NUM
fsr-3865	49	20	dollars	dollar	NOUN
fsr-3865	49	21	he	he	PRON
fsr-3865	49	22	/	/	SYM
fsr-3865	50	1	she	she	PRON
fsr-3865	50	2	has	have	AUX
fsr-3865	50	3	invested	invest	VERB
fsr-3865	50	4	with	with	ADP
fsr-3865	50	5	the	the	DET
fsr-3865	50	6	investment	investment	NOUN
fsr-3865	50	7	planner	planner	NOUN
fsr-3865	50	8	/	/	SYM
fsr-3865	50	9	adviser	adviser	NOUN
fsr-3865	50	10	,	,	PUNCT
fsr-3865	50	11	and	and	CCONJ
fsr-3865	50	12	the	the	DET
fsr-3865	50	13	account	account	NOUN
fsr-3865	50	14	has	have	AUX
fsr-3865	50	15	also	also	ADV
fsr-3865	50	16	generated	generate	VERB
fsr-3865	50	17	$	$	SYM
fsr-3865	50	18	1,000	1,000	NUM
fsr-3865	50	19	in	in	ADP
fsr-3865	50	20	commissions	commission	NOUN
fsr-3865	50	21	,	,	PUNCT
fsr-3865	50	22	the	the	DET
fsr-3865	50	23	fees	fee	NOUN
fsr-3865	50	24	will	will	AUX
fsr-3865	50	25	be	be	AUX
fsr-3865	50	26	reduced	reduce	VERB
fsr-3865	50	27	from	from	ADP
fsr-3865	50	28	$	$	SYM
fsr-3865	50	29	10,000	10,000	NUM
fsr-3865	50	30	(	(	PUNCT
fsr-3865	50	31	1	1	NUM
fsr-3865	50	32	%	%	NOUN
fsr-3865	50	33	of	of	ADP
fsr-3865	50	34	$	$	SYM
fsr-3865	50	35	1	1	NUM
fsr-3865	50	36	million	million	NUM
fsr-3865	50	37	)	)	PUNCT
fsr-3865	50	38	to	to	ADP
fsr-3865	50	39	$	$	SYM
fsr-3865	50	40	9,000	9,000	NUM
fsr-3865	50	41	.	.	PUNCT
fsr-3865	51	1	investment	investment	NOUN
fsr-3865	51	2	planners	planner	NOUN
fsr-3865	51	3	who	who	PRON
fsr-3865	51	4	provide	provide	VERB
fsr-3865	51	5	either	either	DET
fsr-3865	51	6	choice	choice	NOUN
fsr-3865	51	7	are	be	AUX
fsr-3865	51	8	deemed	deem	VERB
fsr-3865	51	9	“	"	PUNCT
fsr-3865	51	10	combination	combination	NOUN
fsr-3865	51	11	”	"	PUNCT
fsr-3865	51	12	planners	planner	NOUN
fsr-3865	51	13	in	in	ADP
fsr-3865	51	14	this	this	DET
fsr-3865	51	15	study	study	NOUN
fsr-3865	51	16	.	.	PUNCT
fsr-3865	52	1	combination	combination	NOUN
fsr-3865	52	2	planners	planner	NOUN
fsr-3865	52	3	must	must	AUX
fsr-3865	52	4	be	be	AUX
fsr-3865	52	5	both	both	CCONJ
fsr-3865	52	6	brokers	broker	NOUN
fsr-3865	52	7	and	and	CCONJ
fsr-3865	52	8	registered	register	VERB
fsr-3865	52	9	investment	investment	NOUN
fsr-3865	52	10	advisers	adviser	NOUN
fsr-3865	52	11	.	.	PUNCT
fsr-3865	53	1	partly	partly	ADV
fsr-3865	53	2	in	in	ADP
fsr-3865	53	3	response	response	NOUN
fsr-3865	53	4	to	to	ADP
fsr-3865	53	5	controversy	controversy	NOUN
fsr-3865	53	6	concerning	concern	VERB
fsr-3865	53	7	compensation	compensation	NOUN
fsr-3865	53	8	arrangement	arrangement	NOUN
fsr-3865	53	9	,	,	PUNCT
fsr-3865	53	10	a	a	DET
fsr-3865	53	11	membership	membership	NOUN
fsr-3865	53	12	organization	organization	NOUN
fsr-3865	53	13	has	have	AUX
fsr-3865	53	14	been	be	AUX
fsr-3865	53	15	formed	form	VERB
fsr-3865	53	16	called	call	VERB
fsr-3865	53	17	the	the	DET
fsr-3865	53	18	national	national	PROPN
fsr-3865	53	19	association	association	PROPN
fsr-3865	53	20	of	of	ADP
fsr-3865	53	21	personal	personal	ADJ
fsr-3865	53	22	financial	financial	ADJ
fsr-3865	53	23	advisers	adviser	NOUN
fsr-3865	53	24	(	(	PUNCT
fsr-3865	53	25	napfa	napfa	NOUN
fsr-3865	53	26	)	)	PUNCT
fsr-3865	53	27	,	,	PUNCT
fsr-3865	53	28	whose	whose	DET
fsr-3865	53	29	membership	membership	NOUN
fsr-3865	53	30	consists	consist	VERB
fsr-3865	53	31	only	only	ADV
fsr-3865	53	32	of	of	ADP
fsr-3865	53	33	fee	fee	NOUN
fsr-3865	53	34	-	-	PUNCT
fsr-3865	53	35	only	only	ADJ
fsr-3865	53	36	planners	planner	NOUN
fsr-3865	53	37	.	.	PUNCT
fsr-3865	54	1	incidentally	incidentally	ADV
fsr-3865	54	2	and	and	CCONJ
fsr-3865	54	3	in	in	ADP
fsr-3865	54	4	general	general	ADJ
fsr-3865	54	5	,	,	PUNCT
fsr-3865	54	6	the	the	DET
fsr-3865	54	7	rendering	rendering	NOUN
fsr-3865	54	8	of	of	ADP
fsr-3865	54	9	generic	generic	ADJ
fsr-3865	54	10	investment	investment	NOUN
fsr-3865	54	11	advice	advice	NOUN
fsr-3865	54	12	,	,	PUNCT
fsr-3865	54	13	which	which	PRON
fsr-3865	54	14	is	be	AUX
fsr-3865	54	15	incidental	incidental	ADJ
fsr-3865	54	16	to	to	ADP
fsr-3865	54	17	the	the	DET
fsr-3865	54	18	performance	performance	NOUN
fsr-3865	54	19	of	of	ADP
fsr-3865	54	20	other	other	ADJ
fsr-3865	54	21	professional	professional	ADJ
fsr-3865	54	22	services	service	NOUN
fsr-3865	54	23	(	(	PUNCT
fsr-3865	54	24	i.e.	i.e.	X
fsr-3865	54	25	,	,	PUNCT
fsr-3865	54	26	including	include	VERB
fsr-3865	54	27	tax	tax	NOUN
fsr-3865	54	28	accounting	accounting	NOUN
fsr-3865	54	29	,	,	PUNCT
fsr-3865	54	30	estate	estate	NOUN
fsr-3865	54	31	law	law	NOUN
fsr-3865	54	32	,	,	PUNCT
fsr-3865	54	33	and	and	CCONJ
fsr-3865	54	34	more	more	ADV
fsr-3865	54	35	remote	remote	ADJ
fsr-3865	54	36	activities	activity	NOUN
fsr-3865	54	37	as	as	ADP
fsr-3865	54	38	teaching	teaching	NOUN
fsr-3865	54	39	and	and	CCONJ
fsr-3865	54	40	journalism	journalism	NOUN
fsr-3865	54	41	)	)	PUNCT
fsr-3865	54	42	,	,	PUNCT
fsr-3865	54	43	does	do	AUX
fsr-3865	54	44	not	not	PART
fsr-3865	54	45	fall	fall	VERB
fsr-3865	54	46	under	under	ADP
fsr-3865	54	47	the	the	DET
fsr-3865	54	48	rubric	rubric	NOUN
fsr-3865	54	49	of	of	ADP
fsr-3865	54	50	compensable	compensable	ADJ
fsr-3865	54	51	investment	investment	NOUN
fsr-3865	54	52	advice	advice	NOUN
fsr-3865	54	53	.	.	PUNCT
fsr-3865	55	1	these	these	DET
fsr-3865	55	2	other	other	ADJ
fsr-3865	55	3	professionals	professional	NOUN
fsr-3865	55	4	may	may	AUX
fsr-3865	55	5	be	be	AUX
fsr-3865	55	6	exempted	exempt	VERB
fsr-3865	55	7	from	from	ADP
fsr-3865	55	8	the	the	DET
fsr-3865	55	9	legal	legal	ADJ
fsr-3865	55	10	and	and	CCONJ
fsr-3865	55	11	regulatory	regulatory	ADJ
fsr-3865	55	12	requirements	requirement	NOUN
fsr-3865	55	13	mentioned	mention	VERB
fsr-3865	55	14	.	.	PUNCT
fsr-3865	56	1	thus	thus	ADV
fsr-3865	56	2	,	,	PUNCT
fsr-3865	56	3	a	a	DET
fsr-3865	56	4	teacher	teacher	NOUN
fsr-3865	56	5	who	who	PRON
fsr-3865	56	6	,	,	PUNCT
fsr-3865	56	7	in	in	ADP
fsr-3865	56	8	the	the	DET
fsr-3865	56	9	classroom	classroom	NOUN
fsr-3865	56	10	,	,	PUNCT
fsr-3865	56	11	suggests	suggest	VERB
fsr-3865	56	12	that	that	SCONJ
fsr-3865	56	13	one	one	NUM
fsr-3865	56	14	invest	invest	VERB
fsr-3865	56	15	in	in	ADP
fsr-3865	56	16	stocks	stock	NOUN
fsr-3865	56	17	for	for	ADP
fsr-3865	56	18	the	the	DET
fsr-3865	56	19	long	long	ADJ
fsr-3865	56	20	term	term	NOUN
fsr-3865	56	21	is	be	AUX
fsr-3865	56	22	not	not	PART
fsr-3865	56	23	acting	act	VERB
fsr-3865	56	24	in	in	ADP
fsr-3865	56	25	the	the	DET
fsr-3865	56	26	capacity	capacity	NOUN
fsr-3865	56	27	of	of	ADP
fsr-3865	56	28	investment	investment	NOUN
fsr-3865	56	29	advisor	advisor	NOUN
fsr-3865	56	30	,	,	PUNCT
fsr-3865	56	31	but	but	CCONJ
fsr-3865	56	32	as	as	ADP
fsr-3865	56	33	a	a	DET
fsr-3865	56	34	teacher	teacher	NOUN
fsr-3865	56	35	.	.	PUNCT
fsr-3865	57	1	the	the	DET
fsr-3865	57	2	law	law	NOUN
fsr-3865	57	3	is	be	AUX
fsr-3865	57	4	usually	usually	ADV
fsr-3865	57	5	interpreted	interpret	VERB
fsr-3865	57	6	as	as	ADP
fsr-3865	57	7	meaning	mean	VERB
fsr-3865	57	8	that	that	SCONJ
fsr-3865	57	9	if	if	SCONJ
fsr-3865	57	10	you	you	PRON
fsr-3865	57	11	do	do	AUX
fsr-3865	57	12	not	not	PART
fsr-3865	57	13	get	get	AUX
fsr-3865	57	14	paid	pay	VERB
fsr-3865	57	15	directly	directly	ADV
fsr-3865	57	16	for	for	ADP
fsr-3865	57	17	the	the	DET
fsr-3865	57	18	specific	specific	ADJ
fsr-3865	57	19	activity	activity	NOUN
fsr-3865	57	20	of	of	ADP
fsr-3865	57	21	investment	investment	NOUN
fsr-3865	57	22	advising	advise	VERB
fsr-3865	57	23	and	and	CCONJ
fsr-3865	57	24	do	do	AUX
fsr-3865	57	25	not	not	PART
fsr-3865	57	26	present	present	VERB
fsr-3865	57	27	yourself	yourself	PRON
fsr-3865	57	28	as	as	ADP
fsr-3865	57	29	such	such	ADJ
fsr-3865	57	30	,	,	PUNCT
fsr-3865	57	31	you	you	PRON
fsr-3865	57	32	are	be	AUX
fsr-3865	57	33	not	not	PART
fsr-3865	57	34	acting	act	VERB
fsr-3865	57	35	as	as	ADP
fsr-3865	57	36	an	an	DET
fsr-3865	57	37	investment	investment	NOUN
fsr-3865	57	38	adviser	adviser	NOUN
fsr-3865	57	39	.	.	PUNCT
fsr-3865	58	1	such	such	ADJ
fsr-3865	58	2	other	other	ADJ
fsr-3865	58	3	professionals	professional	NOUN
fsr-3865	58	4	have	have	AUX
fsr-3865	58	5	not	not	PART
fsr-3865	58	6	been	be	AUX
fsr-3865	58	7	considered	consider	VERB
fsr-3865	58	8	in	in	ADP
fsr-3865	58	9	this	this	DET
fsr-3865	58	10	study	study	NOUN
fsr-3865	58	11	.	.	PUNCT
fsr-3865	59	1	apart	apart	ADV
fsr-3865	59	2	from	from	ADP
fsr-3865	59	3	differences	difference	NOUN
fsr-3865	59	4	in	in	ADP
fsr-3865	59	5	compensation	compensation	NOUN
fsr-3865	59	6	source	source	NOUN
fsr-3865	59	7	,	,	PUNCT
fsr-3865	59	8	some	some	DET
fsr-3865	59	9	financial	financial	ADJ
fsr-3865	59	10	planners	planner	NOUN
fsr-3865	59	11	carry	carry	VERB
fsr-3865	59	12	professional	professional	ADJ
fsr-3865	59	13	designations	designation	NOUN
fsr-3865	59	14	,	,	PUNCT
fsr-3865	59	15	including	include	VERB
fsr-3865	59	16	particularly	particularly	ADV
fsr-3865	59	17	the	the	DET
fsr-3865	59	18	certified	certify	VERB
fsr-3865	59	19	financial	financial	ADJ
fsr-3865	59	20	planner	planner	NOUN
fsr-3865	59	21	(	(	PUNCT
fsr-3865	59	22	cfp	cfp	PROPN
fsr-3865	59	23	)	)	PUNCT
fsr-3865	59	24	mark	mark	NOUN
fsr-3865	59	25	.	.	PUNCT
fsr-3865	60	1	attainment	attainment	NOUN
fsr-3865	60	2	of	of	ADP
fsr-3865	60	3	the	the	DET
fsr-3865	60	4	cfp	cfp	PROPN
fsr-3865	60	5	designation	designation	NOUN
fsr-3865	60	6	requires	require	VERB
fsr-3865	60	7	the	the	DET
fsr-3865	60	8	completion	completion	NOUN
fsr-3865	60	9	of	of	ADP
fsr-3865	60	10	a	a	DET
fsr-3865	60	11	rigorous	rigorous	ADJ
fsr-3865	60	12	two	two	NUM
fsr-3865	60	13	-	-	PUNCT
fsr-3865	60	14	year	year	NOUN
fsr-3865	60	15	study	study	NOUN
fsr-3865	60	16	program	program	NOUN
fsr-3865	60	17	,	,	PUNCT
fsr-3865	60	18	including	include	VERB
fsr-3865	60	19	a	a	DET
fsr-3865	60	20	professional	professional	ADJ
fsr-3865	60	21	ethics	ethic	NOUN
fsr-3865	60	22	component	component	NOUN
fsr-3865	60	23	.	.	PUNCT
fsr-3865	61	1	the	the	DET
fsr-3865	61	2	candidate	candidate	NOUN
fsr-3865	61	3	must	must	AUX
fsr-3865	61	4	affirm	affirm	VERB
fsr-3865	61	5	fealty	fealty	NOUN
fsr-3865	61	6	to	to	ADP
fsr-3865	61	7	the	the	DET
fsr-3865	61	8	“	"	PUNCT
fsr-3865	61	9	code	code	NOUN
fsr-3865	61	10	of	of	ADP
fsr-3865	61	11	ethics	ethic	NOUN
fsr-3865	61	12	and	and	CCONJ
fsr-3865	61	13	professional	professional	ADJ
fsr-3865	61	14	responsibility	responsibility	NOUN
fsr-3865	61	15	,	,	PUNCT
fsr-3865	61	16	”	"	PUNCT
fsr-3865	61	17	which	which	PRON
fsr-3865	61	18	is	be	AUX
fsr-3865	61	19	promulgated	promulgate	VERB
fsr-3865	61	20	by	by	ADP
fsr-3865	61	21	the	the	DET
fsr-3865	61	22	cfp	cfp	PROPN
fsr-3865	61	23	board	board	PROPN
fsr-3865	61	24	of	of	ADP
fsr-3865	61	25	standards	standard	NOUN
fsr-3865	61	26	.	.	PUNCT
fsr-3865	62	1	additional	additional	ADJ
fsr-3865	62	2	requisites	requisite	NOUN
fsr-3865	62	3	include	include	VERB
fsr-3865	62	4	passing	pass	VERB
fsr-3865	62	5	an	an	DET
fsr-3865	62	6	examination	examination	NOUN
fsr-3865	62	7	,	,	PUNCT
fsr-3865	62	8	having	have	VERB
fsr-3865	62	9	related	relate	VERB
fsr-3865	62	10	work	work	NOUN
fsr-3865	62	11	experience	experience	NOUN
fsr-3865	62	12	,	,	PUNCT
fsr-3865	62	13	and	and	CCONJ
fsr-3865	62	14	acquiring	acquire	VERB
fsr-3865	62	15	ongoing	ongoing	ADJ
fsr-3865	62	16	educational	educational	ADJ
fsr-3865	62	17	credits	credit	NOUN
fsr-3865	62	18	.	.	PUNCT
fsr-3865	63	1	the	the	DET
fsr-3865	63	2	cfp	cfp	PROPN
fsr-3865	63	3	designation	designation	NOUN
fsr-3865	63	4	is	be	AUX
fsr-3865	63	5	the	the	DET
fsr-3865	63	6	leading	lead	VERB
fsr-3865	63	7	credential	credential	NOUN
fsr-3865	63	8	for	for	ADP
fsr-3865	63	9	investment	investment	NOUN
fsr-3865	63	10	planners	planner	NOUN
fsr-3865	63	11	.	.	PUNCT
fsr-3865	64	1	indeed	indeed	ADV
fsr-3865	64	2	,	,	PUNCT
fsr-3865	64	3	the	the	DET
fsr-3865	64	4	international	international	ADJ
fsr-3865	64	5	association	association	NOUN
fsr-3865	64	6	for	for	ADP
fsr-3865	64	7	financial	financial	ADJ
fsr-3865	64	8	planning	planning	NOUN
fsr-3865	64	9	(	(	PUNCT
fsr-3865	64	10	iafp	iafp	NOUN
fsr-3865	64	11	)	)	PUNCT
fsr-3865	64	12	has	have	AUX
fsr-3865	64	13	recently	recently	ADV
fsr-3865	64	14	announced	announce	VERB
fsr-3865	64	15	that	that	SCONJ
fsr-3865	64	16	it	it	PRON
fsr-3865	64	17	is	be	AUX
fsr-3865	64	18	officially	officially	ADV
fsr-3865	64	19	recommending	recommend	VERB
fsr-3865	64	20	that	that	SCONJ
fsr-3865	64	21	all	all	DET
fsr-3865	64	22	financial	financial	ADJ
fsr-3865	64	23	planners	planner	NOUN
fsr-3865	64	24	(	(	PUNCT
fsr-3865	64	25	i.e.	i.e.	X
fsr-3865	64	26	,	,	PUNCT
fsr-3865	64	27	including	include	VERB
fsr-3865	64	28	investment	investment	NOUN
fsr-3865	64	29	specialists	specialist	NOUN
fsr-3865	64	30	)	)	PUNCT
fsr-3865	64	31	obtain	obtain	VERB
fsr-3865	64	32	the	the	DET
fsr-3865	64	33	cfp	cfp	NOUN
fsr-3865	64	34	designation	designation	NOUN
fsr-3865	64	35	(	(	PUNCT
fsr-3865	64	36	robaton	robaton	NOUN
fsr-3865	64	37	,	,	PUNCT
fsr-3865	64	38	1997	1997	NUM
fsr-3865	64	39	)	)	PUNCT
fsr-3865	64	40	.	.	PUNCT
fsr-3865	65	1	large	large	ADJ
fsr-3865	65	2	firms	firm	NOUN
fsr-3865	65	3	are	be	AUX
fsr-3865	65	4	also	also	ADV
fsr-3865	65	5	encouraging	encourage	VERB
fsr-3865	65	6	employees	employee	NOUN
fsr-3865	65	7	to	to	PART
fsr-3865	65	8	obtain	obtain	VERB
fsr-3865	65	9	the	the	DET
fsr-3865	65	10	cfp	cfp	PROPN
fsr-3865	65	11	mark	mark	NOUN
fsr-3865	65	12	in	in	ADP
fsr-3865	65	13	order	order	NOUN
fsr-3865	65	14	to	to	PART
fsr-3865	65	15	“	"	PUNCT
fsr-3865	65	16	foster	foster	VERB
fsr-3865	65	17	a	a	DET
fsr-3865	65	18	public	public	ADJ
fsr-3865	65	19	image	image	NOUN
fsr-3865	65	20	of	of	ADP
fsr-3865	65	21	acting	act	VERB
fsr-3865	65	22	in	in	ADP
fsr-3865	65	23	the	the	DET
fsr-3865	65	24	best	good	ADJ
fsr-3865	65	25	interests	interest	NOUN
fsr-3865	65	26	of	of	ADP
fsr-3865	65	27	the	the	DET
fsr-3865	65	28	consumer	consumer	NOUN
fsr-3865	65	29	”	"	PUNCT
fsr-3865	65	30	(	(	PUNCT
fsr-3865	65	31	hansard	hansard	PROPN
fsr-3865	65	32	,	,	PUNCT
fsr-3865	65	33	1999	1999	NUM
fsr-3865	65	34	,	,	PUNCT
fsr-3865	65	35	p.	p.	NOUN
fsr-3865	65	36	3	3	NUM
fsr-3865	65	37	)	)	PUNCT
fsr-3865	65	38	.	.	PUNCT
fsr-3865	66	1	225k.s	225k.s	X
fsr-3865	66	2	.	.	PUNCT
fsr-3865	66	3	bigel	bigel	NOUN
fsr-3865	66	4	/	/	SYM
fsr-3865	66	5	financial	financial	ADJ
fsr-3865	66	6	services	service	NOUN
fsr-3865	66	7	review	review	VERB
fsr-3865	66	8	7	7	NUM
fsr-3865	66	9	(	(	PUNCT
fsr-3865	66	10	1998	1998	NUM
fsr-3865	66	11	)	)	PUNCT
fsr-3865	67	1	223–236	223–236	NUM
fsr-3865	67	2	3	3	NUM
fsr-3865	67	3	.	.	PUNCT
fsr-3865	67	4	psychology	psychology	NOUN
fsr-3865	67	5	of	of	ADP
fsr-3865	67	6	ethical	ethical	ADJ
fsr-3865	67	7	development	development	NOUN
fsr-3865	67	8	this	this	DET
fsr-3865	67	9	study	study	NOUN
fsr-3865	67	10	’s	’s	PART
fsr-3865	67	11	dependent	dependent	ADJ
fsr-3865	67	12	variable	variable	NOUN
fsr-3865	67	13	is	be	AUX
fsr-3865	67	14	a	a	DET
fsr-3865	67	15	known	know	VERB
fsr-3865	67	16	measure	measure	NOUN
fsr-3865	67	17	of	of	ADP
fsr-3865	67	18	one	one	NUM
fsr-3865	67	19	’s	’s	PART
fsr-3865	67	20	level	level	NOUN
fsr-3865	67	21	of	of	ADP
fsr-3865	67	22	ethical	ethical	ADJ
fsr-3865	67	23	development	development	NOUN
fsr-3865	67	24	,	,	PUNCT
fsr-3865	67	25	which	which	PRON
fsr-3865	67	26	is	be	AUX
fsr-3865	67	27	called	call	VERB
fsr-3865	67	28	the	the	DET
fsr-3865	67	29	“	"	PUNCT
fsr-3865	67	30	principled	principled	ADJ
fsr-3865	67	31	score	score	NOUN
fsr-3865	67	32	”	"	PUNCT
fsr-3865	67	33	or	or	CCONJ
fsr-3865	67	34	“	"	PUNCT
fsr-3865	67	35	p	p	ADJ
fsr-3865	67	36	-	-	PUNCT
fsr-3865	67	37	score	score	NOUN
fsr-3865	67	38	”	"	PUNCT
fsr-3865	67	39	(	(	PUNCT
fsr-3865	67	40	rest	rest	NOUN
fsr-3865	67	41	,	,	PUNCT
fsr-3865	67	42	1979	1979	NUM
fsr-3865	67	43	)	)	PUNCT
fsr-3865	67	44	.	.	PUNCT
fsr-3865	68	1	according	accord	VERB
fsr-3865	68	2	to	to	ADP
fsr-3865	68	3	the	the	DET
fsr-3865	68	4	psychology	psychology	NOUN
fsr-3865	68	5	of	of	ADP
fsr-3865	68	6	ethical	ethical	ADJ
fsr-3865	68	7	development	development	NOUN
fsr-3865	68	8	,	,	PUNCT
fsr-3865	68	9	varying	vary	VERB
fsr-3865	68	10	rationales	rationale	NOUN
fsr-3865	68	11	may	may	AUX
fsr-3865	68	12	be	be	AUX
fsr-3865	68	13	employed	employ	VERB
fsr-3865	68	14	in	in	ADP
fsr-3865	68	15	arriving	arrive	VERB
fsr-3865	68	16	at	at	ADP
fsr-3865	68	17	ethical	ethical	ADJ
fsr-3865	68	18	decisions	decision	NOUN
fsr-3865	68	19	,	,	PUNCT
fsr-3865	68	20	which	which	PRON
fsr-3865	68	21	may	may	AUX
fsr-3865	68	22	be	be	AUX
fsr-3865	68	23	articulated	articulate	VERB
fsr-3865	68	24	in	in	ADP
fsr-3865	68	25	terms	term	NOUN
fsr-3865	68	26	of	of	ADP
fsr-3865	68	27	a	a	DET
fsr-3865	68	28	progressive	progressive	ADJ
fsr-3865	68	29	,	,	PUNCT
fsr-3865	68	30	multi	multi	ADJ
fsr-3865	68	31	-	-	ADJ
fsr-3865	68	32	stage	stage	ADJ
fsr-3865	68	33	,	,	PUNCT
fsr-3865	68	34	developmental	developmental	ADJ
fsr-3865	68	35	taxonomy	taxonomy	NOUN
fsr-3865	68	36	(	(	PUNCT
fsr-3865	68	37	kohlberg	kohlberg	PROPN
fsr-3865	68	38	,	,	PUNCT
fsr-3865	68	39	1984	1984	NUM
fsr-3865	68	40	;	;	PUNCT
fsr-3865	68	41	rest	rest	NOUN
fsr-3865	68	42	,	,	PUNCT
fsr-3865	68	43	1979	1979	NUM
fsr-3865	68	44	)	)	PUNCT
fsr-3865	68	45	.	.	PUNCT
fsr-3865	69	1	in	in	ADP
fsr-3865	69	2	this	this	DET
fsr-3865	69	3	taxonomy	taxonomy	NOUN
fsr-3865	69	4	,	,	PUNCT
fsr-3865	69	5	the	the	DET
fsr-3865	69	6	individual	individual	NOUN
fsr-3865	69	7	is	be	AUX
fsr-3865	69	8	said	say	VERB
fsr-3865	69	9	to	to	PART
fsr-3865	69	10	first	first	ADV
fsr-3865	69	11	emphasize	emphasize	VERB
fsr-3865	69	12	his	his	PRON
fsr-3865	69	13	egoistic	egoistic	ADJ
fsr-3865	69	14	need	need	NOUN
fsr-3865	69	15	for	for	ADP
fsr-3865	69	16	self	self	NOUN
fsr-3865	69	17	-	-	PUNCT
fsr-3865	69	18	preservation	preservation	NOUN
fsr-3865	69	19	,	,	PUNCT
fsr-3865	69	20	disregarding	disregard	VERB
fsr-3865	69	21	any	any	DET
fsr-3865	69	22	other	other	ADJ
fsr-3865	69	23	considerations	consideration	NOUN
fsr-3865	69	24	.	.	PUNCT
fsr-3865	70	1	developing	develop	VERB
fsr-3865	70	2	further	far	ADV
fsr-3865	70	3	,	,	PUNCT
fsr-3865	70	4	he	he	PRON
fsr-3865	70	5	/	/	PUNCT
fsr-3865	70	6	she	she	PRON
fsr-3865	70	7	may	may	AUX
fsr-3865	70	8	then	then	ADV
fsr-3865	70	9	start	start	VERB
fsr-3865	70	10	paying	pay	VERB
fsr-3865	70	11	heed	heed	NOUN
fsr-3865	70	12	to	to	ADP
fsr-3865	70	13	the	the	DET
fsr-3865	70	14	demands	demand	NOUN
fsr-3865	70	15	of	of	ADP
fsr-3865	70	16	other	other	ADJ
fsr-3865	70	17	individuals	individual	NOUN
fsr-3865	70	18	and	and	CCONJ
fsr-3865	70	19	groups	group	NOUN
fsr-3865	70	20	,	,	PUNCT
fsr-3865	70	21	eventually	eventually	ADV
fsr-3865	70	22	acquiring	acquire	VERB
fsr-3865	70	23	more	more	ADV
fsr-3865	70	24	socially	socially	ADV
fsr-3865	70	25	determined	determined	ADJ
fsr-3865	70	26	thinking	thinking	NOUN
fsr-3865	70	27	.	.	PUNCT
fsr-3865	71	1	in	in	ADP
fsr-3865	71	2	the	the	DET
fsr-3865	71	3	end	end	NOUN
fsr-3865	71	4	,	,	PUNCT
fsr-3865	71	5	some	some	PRON
fsr-3865	71	6	reach	reach	VERB
fsr-3865	71	7	the	the	DET
fsr-3865	71	8	highest	high	ADJ
fsr-3865	71	9	stages	stage	NOUN
fsr-3865	71	10	of	of	ADP
fsr-3865	71	11	ethical	ethical	ADJ
fsr-3865	71	12	development	development	NOUN
fsr-3865	71	13	,	,	PUNCT
fsr-3865	71	14	which	which	PRON
fsr-3865	71	15	represent	represent	VERB
fsr-3865	71	16	“	"	PUNCT
fsr-3865	71	17	principled	principled	ADJ
fsr-3865	71	18	”	"	PUNCT
fsr-3865	71	19	thinking	thinking	NOUN
fsr-3865	71	20	and	and	CCONJ
fsr-3865	71	21	which	which	PRON
fsr-3865	71	22	are	be	AUX
fsr-3865	71	23	akin	akin	ADJ
fsr-3865	71	24	conceptually	conceptually	ADV
fsr-3865	71	25	to	to	ADP
fsr-3865	71	26	philosophic	philosophic	ADJ
fsr-3865	71	27	teleology	teleology	NOUN
fsr-3865	71	28	and	and	CCONJ
fsr-3865	71	29	deontology	deontology	NOUN
fsr-3865	71	30	.	.	PUNCT
fsr-3865	72	1	“	"	PUNCT
fsr-3865	72	2	teleology	teleology	NOUN
fsr-3865	72	3	”	"	PUNCT
fsr-3865	72	4	refers	refer	VERB
fsr-3865	72	5	to	to	ADP
fsr-3865	72	6	the	the	DET
fsr-3865	72	7	assessment	assessment	NOUN
fsr-3865	72	8	of	of	ADP
fsr-3865	72	9	the	the	DET
fsr-3865	72	10	net	net	ADJ
fsr-3865	72	11	benefits	benefit	NOUN
fsr-3865	72	12	to	to	PART
fsr-3865	72	13	be	be	AUX
fsr-3865	72	14	derived	derive	VERB
fsr-3865	72	15	from	from	ADP
fsr-3865	72	16	an	an	DET
fsr-3865	72	17	action	action	NOUN
fsr-3865	72	18	in	in	ADP
fsr-3865	72	19	comparison	comparison	NOUN
fsr-3865	72	20	to	to	ADP
fsr-3865	72	21	the	the	DET
fsr-3865	72	22	demerits	demerit	NOUN
fsr-3865	72	23	of	of	ADP
fsr-3865	72	24	the	the	DET
fsr-3865	72	25	means	mean	NOUN
fsr-3865	72	26	employed	employ	VERB
fsr-3865	72	27	in	in	ADP
fsr-3865	72	28	attaining	attain	VERB
fsr-3865	72	29	the	the	DET
fsr-3865	72	30	ends	end	NOUN
fsr-3865	72	31	.	.	PUNCT
fsr-3865	73	1	it	it	PRON
fsr-3865	73	2	is	be	AUX
fsr-3865	73	3	thus	thus	ADV
fsr-3865	73	4	a	a	DET
fsr-3865	73	5	kind	kind	NOUN
fsr-3865	73	6	of	of	ADP
fsr-3865	73	7	ethical	ethical	ADJ
fsr-3865	73	8	cost	cost	NOUN
fsr-3865	73	9	/	/	SYM
fsr-3865	73	10	benefit	benefit	NOUN
fsr-3865	73	11	analysis	analysis	NOUN
fsr-3865	73	12	and	and	CCONJ
fsr-3865	73	13	is	be	AUX
fsr-3865	73	14	often	often	ADV
fsr-3865	73	15	alternately	alternately	ADV
fsr-3865	73	16	referred	refer	VERB
fsr-3865	73	17	to	to	ADP
fsr-3865	73	18	as	as	ADP
fsr-3865	73	19	“	"	PUNCT
fsr-3865	73	20	consequentialism	consequentialism	NOUN
fsr-3865	73	21	”	"	PUNCT
fsr-3865	73	22	or	or	CCONJ
fsr-3865	73	23	“	"	PUNCT
fsr-3865	73	24	utilitarianism	utilitarianism	NOUN
fsr-3865	73	25	.	.	PUNCT
fsr-3865	73	26	”	"	PUNCT
fsr-3865	74	1	utilitarianism	utilitarianism	NOUN
fsr-3865	74	2	is	be	AUX
fsr-3865	74	3	usually	usually	ADV
fsr-3865	74	4	associated	associate	VERB
fsr-3865	74	5	with	with	ADP
fsr-3865	74	6	jeremy	jeremy	PROPN
fsr-3865	74	7	bentham	bentham	PROPN
fsr-3865	74	8	and	and	CCONJ
fsr-3865	74	9	john	john	PROPN
fsr-3865	74	10	stuart	stuart	PROPN
fsr-3865	74	11	mills	mills	PROPN
fsr-3865	74	12	,	,	PUNCT
fsr-3865	74	13	english	english	ADJ
fsr-3865	74	14	philosophers	philosopher	NOUN
fsr-3865	74	15	who	who	PRON
fsr-3865	74	16	lived	live	VERB
fsr-3865	74	17	in	in	ADP
fsr-3865	74	18	the	the	DET
fsr-3865	74	19	eighteenth	eighteenth	ADJ
fsr-3865	74	20	and	and	CCONJ
fsr-3865	74	21	nineteenth	nineteenth	ADJ
fsr-3865	74	22	centuries	century	NOUN
fsr-3865	74	23	.	.	PUNCT
fsr-3865	75	1	“	"	PUNCT
fsr-3865	75	2	deontology	deontology	NOUN
fsr-3865	75	3	”	"	PUNCT
fsr-3865	75	4	is	be	AUX
fsr-3865	75	5	more	more	ADV
fsr-3865	75	6	intuitive	intuitive	ADJ
fsr-3865	75	7	,	,	PUNCT
fsr-3865	75	8	requiring	require	VERB
fsr-3865	75	9	the	the	DET
fsr-3865	75	10	absolute	absolute	ADJ
fsr-3865	75	11	adherence	adherence	NOUN
fsr-3865	75	12	to	to	ADP
fsr-3865	75	13	the	the	DET
fsr-3865	75	14	“	"	PUNCT
fsr-3865	75	15	golden	golden	ADJ
fsr-3865	75	16	rule	rule	NOUN
fsr-3865	75	17	”	"	PUNCT
fsr-3865	75	18	(	(	PUNCT
fsr-3865	75	19	i.e.	i.e.	X
fsr-3865	75	20	,	,	PUNCT
fsr-3865	75	21	respecting	respect	VERB
fsr-3865	75	22	other	other	ADJ
fsr-3865	75	23	people	people	NOUN
fsr-3865	75	24	as	as	ADP
fsr-3865	75	25	ends	end	NOUN
fsr-3865	75	26	in	in	ADP
fsr-3865	75	27	themselves	themselves	PRON
fsr-3865	75	28	and	and	CCONJ
fsr-3865	75	29	not	not	PART
fsr-3865	75	30	ever	ever	ADV
fsr-3865	75	31	as	as	SCONJ
fsr-3865	75	32	means	mean	VERB
fsr-3865	75	33	to	to	PART
fsr-3865	75	34	achieve	achieve	VERB
fsr-3865	75	35	some	some	DET
fsr-3865	75	36	end	end	NOUN
fsr-3865	75	37	)	)	PUNCT
fsr-3865	75	38	.	.	PUNCT
fsr-3865	76	1	certain	certain	ADJ
fsr-3865	76	2	actions	action	NOUN
fsr-3865	76	3	are	be	AUX
fsr-3865	76	4	judged	judge	VERB
fsr-3865	76	5	to	to	PART
fsr-3865	76	6	always	always	ADV
fsr-3865	76	7	be	be	AUX
fsr-3865	76	8	either	either	CCONJ
fsr-3865	76	9	“	"	PUNCT
fsr-3865	76	10	right	right	ADJ
fsr-3865	76	11	”	"	PUNCT
fsr-3865	76	12	or	or	CCONJ
fsr-3865	76	13	“	"	PUNCT
fsr-3865	76	14	wrong	wrong	ADJ
fsr-3865	76	15	”	"	PUNCT
fsr-3865	76	16	independent	independent	NOUN
fsr-3865	76	17	of	of	ADP
fsr-3865	76	18	any	any	DET
fsr-3865	76	19	results	result	NOUN
fsr-3865	76	20	produced	produce	VERB
fsr-3865	76	21	.	.	PUNCT
fsr-3865	77	1	deontology	deontology	NOUN
fsr-3865	77	2	is	be	AUX
fsr-3865	77	3	associated	associate	VERB
fsr-3865	77	4	with	with	ADP
fsr-3865	77	5	immanuel	immanuel	PROPN
fsr-3865	77	6	kant	kant	PROPN
fsr-3865	77	7	,	,	PUNCT
fsr-3865	77	8	a	a	DET
fsr-3865	77	9	prussian	prussian	ADJ
fsr-3865	77	10	philosopher	philosopher	NOUN
fsr-3865	77	11	who	who	PRON
fsr-3865	77	12	lived	live	VERB
fsr-3865	77	13	in	in	ADP
fsr-3865	77	14	the	the	DET
fsr-3865	77	15	eighteenth	eighteenth	ADJ
fsr-3865	77	16	century	century	NOUN
fsr-3865	77	17	.	.	PUNCT
fsr-3865	78	1	individuals	individual	NOUN
fsr-3865	78	2	whose	whose	DET
fsr-3865	78	3	thinking	thinking	NOUN
fsr-3865	78	4	is	be	AUX
fsr-3865	78	5	dominated	dominate	VERB
fsr-3865	78	6	by	by	ADP
fsr-3865	78	7	teleological	teleological	ADJ
fsr-3865	78	8	and	and	CCONJ
fsr-3865	78	9	deontological	deontological	ADJ
fsr-3865	78	10	processes	process	NOUN
fsr-3865	78	11	are	be	AUX
fsr-3865	78	12	considered	consider	VERB
fsr-3865	78	13	most	most	ADV
fsr-3865	78	14	highly	highly	ADV
fsr-3865	78	15	developed	developed	ADJ
fsr-3865	78	16	morally	morally	ADV
fsr-3865	78	17	.	.	PUNCT
fsr-3865	79	1	ethical	ethical	ADJ
fsr-3865	79	2	development	development	NOUN
fsr-3865	79	3	will	will	AUX
fsr-3865	79	4	differ	differ	VERB
fsr-3865	79	5	among	among	ADP
fsr-3865	79	6	individuals	individual	NOUN
fsr-3865	79	7	and	and	CCONJ
fsr-3865	79	8	may	may	AUX
fsr-3865	79	9	indicate	indicate	VERB
fsr-3865	79	10	not	not	PART
fsr-3865	79	11	only	only	ADV
fsr-3865	79	12	how	how	SCONJ
fsr-3865	79	13	people	people	NOUN
fsr-3865	79	14	think	think	VERB
fsr-3865	79	15	,	,	PUNCT
fsr-3865	79	16	but	but	CCONJ
fsr-3865	79	17	how	how	SCONJ
fsr-3865	79	18	they	they	PRON
fsr-3865	79	19	may	may	AUX
fsr-3865	79	20	actually	actually	ADV
fsr-3865	79	21	respond	respond	VERB
fsr-3865	79	22	to	to	ADP
fsr-3865	79	23	particular	particular	ADJ
fsr-3865	79	24	ethical	ethical	ADJ
fsr-3865	79	25	dilemmas	dilemma	NOUN
fsr-3865	79	26	.	.	PUNCT
fsr-3865	80	1	“	"	PUNCT
fsr-3865	80	2	principled	principled	ADJ
fsr-3865	80	3	”	"	PUNCT
fsr-3865	80	4	individuals	individual	NOUN
fsr-3865	80	5	(	(	PUNCT
fsr-3865	80	6	i.e.	i.e.	X
fsr-3865	80	7	,	,	PUNCT
fsr-3865	80	8	those	those	PRON
fsr-3865	80	9	with	with	ADP
fsr-3865	80	10	the	the	DET
fsr-3865	80	11	highest	high	ADJ
fsr-3865	80	12	ethical	ethical	ADJ
fsr-3865	80	13	development	development	NOUN
fsr-3865	80	14	scores	score	NOUN
fsr-3865	80	15	)	)	PUNCT
fsr-3865	80	16	are	be	AUX
fsr-3865	80	17	more	more	ADJ
fsr-3865	80	18	.	.	PUNCT
fsr-3865	80	19	.	.	PUNCT
fsr-3865	80	20	.	.	PUNCT
fsr-3865	80	21	.	.	PUNCT
fsr-3865	80	22	.	.	PUNCT
fsr-3865	80	23	.	.	PUNCT
fsr-3865	81	1	likely	likely	ADJ
fsr-3865	81	2	to	to	PART
fsr-3865	81	3	behave	behave	VERB
fsr-3865	81	4	consistently	consistently	ADV
fsr-3865	81	5	with	with	ADP
fsr-3865	81	6	their	their	PRON
fsr-3865	81	7	own	own	ADJ
fsr-3865	81	8	principle	principle	NOUN
fsr-3865	81	9	-	-	PUNCT
fsr-3865	81	10	based	base	VERB
fsr-3865	81	11	decisions	decision	NOUN
fsr-3865	81	12	—	—	PUNCT
fsr-3865	81	13	they’ll	they’ll	NOUN
fsr-3865	81	14	carry	carry	VERB
fsr-3865	81	15	through	through	ADP
fsr-3865	81	16	and	and	CCONJ
fsr-3865	81	17	do	do	VERB
fsr-3865	81	18	what	what	PRON
fsr-3865	81	19	they	they	PRON
fsr-3865	81	20	think	think	VERB
fsr-3865	81	21	is	be	AUX
fsr-3865	81	22	right	right	ADJ
fsr-3865	81	23	.	.	PUNCT
fsr-3865	81	24	.	.	PUNCT
fsr-3865	81	25	.	.	PUNCT
fsr-3865	81	26	.	.	PUNCT
fsr-3865	82	1	less	less	ADV
fsr-3865	82	2	likely	likely	ADJ
fsr-3865	82	3	to	to	PART
fsr-3865	82	4	cheat	cheat	VERB
fsr-3865	82	5	.	.	PUNCT
fsr-3865	82	6	.	.	PUNCT
fsr-3865	82	7	.	.	PUNCT
fsr-3865	83	1	more	more	ADV
fsr-3865	83	2	likely	likely	ADJ
fsr-3865	83	3	to	to	PART
fsr-3865	83	4	help	help	VERB
fsr-3865	83	5	someone	someone	PRON
fsr-3865	83	6	in	in	ADP
fsr-3865	83	7	need	need	NOUN
fsr-3865	83	8	,	,	PUNCT
fsr-3865	83	9	and	and	CCONJ
fsr-3865	83	10	more	more	ADV
fsr-3865	83	11	likely	likely	ADJ
fsr-3865	83	12	to	to	PART
fsr-3865	83	13	blow	blow	VERB
fsr-3865	83	14	the	the	DET
fsr-3865	83	15	whistle	whistle	NOUN
fsr-3865	83	16	on	on	ADP
fsr-3865	83	17	misconduct	misconduct	NOUN
fsr-3865	83	18	.	.	PUNCT
fsr-3865	84	1	(	(	PUNCT
fsr-3865	84	2	trevino	trevino	PROPN
fsr-3865	84	3	&	&	CCONJ
fsr-3865	84	4	nelson	nelson	PROPN
fsr-3865	84	5	,	,	PUNCT
fsr-3865	84	6	1995	1995	NUM
fsr-3865	84	7	,	,	PUNCT
fsr-3865	84	8	p.	p.	NOUN
fsr-3865	84	9	92	92	NUM
fsr-3865	84	10	)	)	PUNCT
fsr-3865	84	11	ethical	ethical	ADJ
fsr-3865	84	12	development	development	NOUN
fsr-3865	84	13	may	may	AUX
fsr-3865	84	14	be	be	AUX
fsr-3865	84	15	assessed	assess	VERB
fsr-3865	84	16	by	by	ADP
fsr-3865	84	17	examination	examination	NOUN
fsr-3865	84	18	.	.	PUNCT
fsr-3865	85	1	the	the	DET
fsr-3865	85	2	moral	moral	ADJ
fsr-3865	85	3	judgment	judgment	NOUN
fsr-3865	85	4	interview	interview	NOUN
fsr-3865	85	5	(	(	PUNCT
fsr-3865	85	6	mji	mji	NOUN
fsr-3865	85	7	)	)	PUNCT
fsr-3865	85	8	,	,	PUNCT
fsr-3865	85	9	the	the	DET
fsr-3865	85	10	medium	medium	NOUN
fsr-3865	85	11	by	by	ADP
fsr-3865	85	12	which	which	PRON
fsr-3865	85	13	kohlberg	kohlberg	PROPN
fsr-3865	85	14	(	(	PUNCT
fsr-3865	85	15	1981	1981	NUM
fsr-3865	85	16	)	)	PUNCT
fsr-3865	85	17	assessed	assess	VERB
fsr-3865	85	18	one	one	NUM
fsr-3865	85	19	’s	’s	PART
fsr-3865	85	20	ethical	ethical	ADJ
fsr-3865	85	21	development	development	NOUN
fsr-3865	85	22	,	,	PUNCT
fsr-3865	85	23	is	be	AUX
fsr-3865	85	24	intended	intend	VERB
fsr-3865	85	25	to	to	PART
fsr-3865	85	26	estimate	estimate	VERB
fsr-3865	85	27	the	the	DET
fsr-3865	85	28	highest	high	ADJ
fsr-3865	85	29	ethical	ethical	ADJ
fsr-3865	85	30	development	development	NOUN
fsr-3865	85	31	stage	stage	NOUN
fsr-3865	85	32	a	a	DET
fsr-3865	85	33	subject	subject	NOUN
fsr-3865	85	34	has	have	AUX
fsr-3865	85	35	achieved	achieve	VERB
fsr-3865	85	36	.	.	PUNCT
fsr-3865	86	1	rest	rest	NOUN
fsr-3865	86	2	(	(	PUNCT
fsr-3865	86	3	1979	1979	NUM
fsr-3865	86	4	)	)	PUNCT
fsr-3865	86	5	,	,	PUNCT
fsr-3865	86	6	using	use	VERB
fsr-3865	86	7	kohlberg	kohlberg	PROPN
fsr-3865	86	8	’s	’s	PART
fsr-3865	86	9	taxonomy	taxonomy	NOUN
fsr-3865	86	10	,	,	PUNCT
fsr-3865	86	11	created	create	VERB
fsr-3865	86	12	the	the	DET
fsr-3865	86	13	defining	define	VERB
fsr-3865	86	14	issues	issue	NOUN
fsr-3865	86	15	test	test	VERB
fsr-3865	86	16	(	(	PUNCT
fsr-3865	86	17	dit	dit	NOUN
fsr-3865	86	18	)	)	PUNCT
fsr-3865	86	19	to	to	PART
fsr-3865	86	20	gauge	gauge	VERB
fsr-3865	86	21	ethical	ethical	ADJ
fsr-3865	86	22	development	development	NOUN
fsr-3865	86	23	or	or	CCONJ
fsr-3865	86	24	moral	moral	ADJ
fsr-3865	86	25	judgement	judgement	NOUN
fsr-3865	86	26	.	.	PUNCT
fsr-3865	87	1	the	the	DET
fsr-3865	87	2	dit	dit	NOUN
fsr-3865	87	3	is	be	AUX
fsr-3865	87	4	a	a	DET
fsr-3865	87	5	written	write	VERB
fsr-3865	87	6	instrument	instrument	NOUN
fsr-3865	87	7	,	,	PUNCT
fsr-3865	87	8	which	which	PRON
fsr-3865	87	9	is	be	AUX
fsr-3865	87	10	scored	score	VERB
fsr-3865	87	11	by	by	ADP
fsr-3865	87	12	algorithm	algorithm	NOUN
fsr-3865	87	13	,	,	PUNCT
fsr-3865	87	14	as	as	SCONJ
fsr-3865	87	15	compared	compare	VERB
fsr-3865	87	16	to	to	ADP
fsr-3865	87	17	the	the	DET
fsr-3865	87	18	mji	mji	NOUN
fsr-3865	87	19	,	,	PUNCT
fsr-3865	87	20	which	which	PRON
fsr-3865	87	21	uses	use	VERB
fsr-3865	87	22	the	the	DET
fsr-3865	87	23	interview	interview	NOUN
fsr-3865	87	24	.	.	PUNCT
fsr-3865	88	1	the	the	DET
fsr-3865	88	2	dit	dit	PROPN
fsr-3865	88	3	measures	measure	VERB
fsr-3865	88	4	ethical	ethical	ADJ
fsr-3865	88	5	development	development	NOUN
fsr-3865	88	6	on	on	ADP
fsr-3865	88	7	a	a	DET
fsr-3865	88	8	continuous	continuous	ADJ
fsr-3865	88	9	scale	scale	NOUN
fsr-3865	88	10	,	,	PUNCT
fsr-3865	88	11	indicating	indicate	VERB
fsr-3865	88	12	the	the	DET
fsr-3865	88	13	extent	extent	NOUN
fsr-3865	88	14	to	to	PART
fsr-3865	88	15	which	which	PRON
fsr-3865	88	16	one	one	PRON
fsr-3865	88	17	thinks	think	VERB
fsr-3865	88	18	in	in	ADP
fsr-3865	88	19	terms	term	NOUN
fsr-3865	88	20	of	of	ADP
fsr-3865	88	21	the	the	DET
fsr-3865	88	22	highest	high	ADJ
fsr-3865	88	23	ethical	ethical	ADJ
fsr-3865	88	24	principles	principle	NOUN
fsr-3865	88	25	.	.	PUNCT
fsr-3865	89	1	as	as	SCONJ
fsr-3865	89	2	the	the	DET
fsr-3865	89	3	dit	dit	PROPN
fsr-3865	89	4	measures	measure	NOUN
fsr-3865	89	5	cognitive	cognitive	ADJ
fsr-3865	89	6	skills	skill	NOUN
fsr-3865	89	7	,	,	PUNCT
fsr-3865	89	8	it	it	PRON
fsr-3865	89	9	may	may	AUX
fsr-3865	89	10	be	be	AUX
fsr-3865	89	11	more	more	ADV
fsr-3865	89	12	useful	useful	ADJ
fsr-3865	89	13	than	than	ADP
fsr-3865	89	14	kohlberg	kohlberg	PROPN
fsr-3865	89	15	’s	’s	PART
fsr-3865	89	16	mji	mji	NOUN
fsr-3865	89	17	in	in	ADP
fsr-3865	89	18	the	the	DET
fsr-3865	89	19	study	study	NOUN
fsr-3865	89	20	of	of	ADP
fsr-3865	89	21	the	the	DET
fsr-3865	89	22	relationship	relationship	NOUN
fsr-3865	89	23	between	between	ADP
fsr-3865	89	24	moral	moral	ADJ
fsr-3865	89	25	reasoning	reasoning	NOUN
fsr-3865	89	26	and	and	CCONJ
fsr-3865	89	27	actual	actual	ADJ
fsr-3865	89	28	behavior	behavior	NOUN
fsr-3865	89	29	.	.	PUNCT
fsr-3865	90	1	moreover	moreover	ADV
fsr-3865	90	2	,	,	PUNCT
fsr-3865	90	3	“	"	PUNCT
fsr-3865	90	4	.	.	PUNCT
fsr-3865	90	5	.	.	PUNCT
fsr-3865	90	6	.	.	PUNCT
fsr-3865	91	1	there	there	PRON
fsr-3865	91	2	is	be	VERB
fsr-3865	91	3	a	a	DET
fsr-3865	91	4	persistent	persistent	ADJ
fsr-3865	91	5	statistically	statistically	ADV
fsr-3865	91	6	significant	significant	ADJ
fsr-3865	91	7	relationship	relationship	NOUN
fsr-3865	91	8	”	"	PUNCT
fsr-3865	91	9	(	(	PUNCT
fsr-3865	91	10	rest	rest	NOUN
fsr-3865	91	11	&	&	CCONJ
fsr-3865	91	12	narvaez	narvaez	PROPN
fsr-3865	91	13	,	,	PUNCT
fsr-3865	91	14	1994	1994	NUM
fsr-3865	91	15	,	,	PUNCT
fsr-3865	91	16	p.	p.	NOUN
fsr-3865	91	17	22	22	NUM
fsr-3865	91	18	)	)	PUNCT
fsr-3865	91	19	between	between	ADP
fsr-3865	91	20	ethical	ethical	ADJ
fsr-3865	91	21	development	development	NOUN
fsr-3865	91	22	and	and	CCONJ
fsr-3865	91	23	behavior	behavior	NOUN
fsr-3865	91	24	.	.	PUNCT
fsr-3865	92	1	the	the	DET
fsr-3865	92	2	cognitive	cognitive	ADJ
fsr-3865	92	3	-	-	PUNCT
fsr-3865	92	4	behavioral	behavioral	ADJ
fsr-3865	92	5	link	link	NOUN
fsr-3865	92	6	is	be	AUX
fsr-3865	92	7	established	establish	VERB
fsr-3865	92	8	through	through	ADP
fsr-3865	92	9	rest	rest	NOUN
fsr-3865	92	10	’s	’s	PART
fsr-3865	92	11	“	"	PUNCT
fsr-3865	92	12	four	four	NUM
fsr-3865	92	13	-	-	PUNCT
fsr-3865	92	14	component	component	NOUN
fsr-3865	92	15	model	model	NOUN
fsr-3865	92	16	”	"	PUNCT
fsr-3865	92	17	(	(	PUNCT
fsr-3865	92	18	rest	rest	NOUN
fsr-3865	92	19	&	&	CCONJ
fsr-3865	92	20	narvaez	narvaez	PROPN
fsr-3865	92	21	,	,	PUNCT
fsr-3865	92	22	1994	1994	NUM
fsr-3865	92	23	,	,	PUNCT
fsr-3865	92	24	pp	pp	ADJ
fsr-3865	92	25	.	.	PUNCT
fsr-3865	93	1	22–25	22–25	NUM
fsr-3865	93	2	)	)	PUNCT
fsr-3865	93	3	,	,	PUNCT
fsr-3865	93	4	226	226	NUM
fsr-3865	93	5	k.s	k.s	NOUN
fsr-3865	93	6	.	.	PROPN
fsr-3865	93	7	bigel	bigel	NOUN
fsr-3865	93	8	/	/	SYM
fsr-3865	93	9	financial	financial	ADJ
fsr-3865	93	10	services	service	NOUN
fsr-3865	93	11	review	review	VERB
fsr-3865	93	12	7	7	NUM
fsr-3865	93	13	(	(	PUNCT
fsr-3865	93	14	1998	1998	NUM
fsr-3865	93	15	)	)	PUNCT
fsr-3865	94	1	223–236	223–236	NUM
fsr-3865	94	2	which	which	PRON
fsr-3865	94	3	first	first	ADV
fsr-3865	94	4	requires	require	VERB
fsr-3865	94	5	that	that	SCONJ
fsr-3865	94	6	the	the	DET
fsr-3865	94	7	subject	subject	NOUN
fsr-3865	94	8	recognize	recognize	VERB
fsr-3865	94	9	that	that	SCONJ
fsr-3865	94	10	a	a	DET
fsr-3865	94	11	moral	moral	ADJ
fsr-3865	94	12	dilemma	dilemma	NOUN
fsr-3865	94	13	is	be	AUX
fsr-3865	94	14	present	present	ADJ
fsr-3865	94	15	,	,	PUNCT
fsr-3865	94	16	while	while	SCONJ
fsr-3865	94	17	also	also	ADV
fsr-3865	94	18	recognizing	recognize	VERB
fsr-3865	94	19	that	that	SCONJ
fsr-3865	94	20	there	there	PRON
fsr-3865	94	21	may	may	AUX
fsr-3865	94	22	be	be	AUX
fsr-3865	94	23	other	other	ADJ
fsr-3865	94	24	influences	influence	NOUN
fsr-3865	94	25	on	on	ADP
fsr-3865	94	26	behavior	behavior	NOUN
fsr-3865	94	27	.	.	PUNCT
fsr-3865	95	1	rest	rest	NOUN
fsr-3865	95	2	’s	’s	PART
fsr-3865	95	3	four	four	NUM
fsr-3865	95	4	components	component	NOUN
fsr-3865	95	5	of	of	ADP
fsr-3865	95	6	morality	morality	NOUN
fsr-3865	95	7	are	be	AUX
fsr-3865	95	8	ethical	ethical	ADJ
fsr-3865	95	9	sensitivity	sensitivity	NOUN
fsr-3865	95	10	,	,	PUNCT
fsr-3865	95	11	reasoning	reasoning	NOUN
fsr-3865	95	12	,	,	PUNCT
fsr-3865	95	13	motivation	motivation	NOUN
fsr-3865	95	14	,	,	PUNCT
fsr-3865	95	15	and	and	CCONJ
fsr-3865	95	16	character	character	NOUN
fsr-3865	95	17	(	(	PUNCT
fsr-3865	95	18	rest	rest	NOUN
fsr-3865	95	19	&	&	CCONJ
fsr-3865	95	20	narvaez	narvaez	PROPN
fsr-3865	95	21	,	,	PUNCT
fsr-3865	95	22	1994	1994	NUM
fsr-3865	95	23	)	)	PUNCT
fsr-3865	95	24	.	.	PUNCT
fsr-3865	96	1	it	it	PRON
fsr-3865	96	2	is	be	AUX
fsr-3865	96	3	the	the	DET
fsr-3865	96	4	second	second	ADJ
fsr-3865	96	5	component	component	NOUN
fsr-3865	96	6	(	(	PUNCT
fsr-3865	96	7	known	know	VERB
fsr-3865	96	8	as	as	ADP
fsr-3865	96	9	“	"	PUNCT
fsr-3865	96	10	component	component	NOUN
fsr-3865	96	11	ii	ii	NOUN
fsr-3865	96	12	”	"	PUNCT
fsr-3865	96	13	)	)	PUNCT
fsr-3865	96	14	that	that	SCONJ
fsr-3865	96	15	we	we	PRON
fsr-3865	96	16	are	be	AUX
fsr-3865	96	17	concerned	concern	VERB
fsr-3865	96	18	with	with	ADP
fsr-3865	96	19	herein	herein	NOUN
fsr-3865	96	20	—	—	PUNCT
fsr-3865	96	21	the	the	DET
fsr-3865	96	22	development	development	NOUN
fsr-3865	96	23	of	of	ADP
fsr-3865	96	24	ethical	ethical	ADJ
fsr-3865	96	25	reasoning	reasoning	NOUN
fsr-3865	96	26	or	or	CCONJ
fsr-3865	96	27	judgment	judgment	NOUN
fsr-3865	96	28	;	;	PUNCT
fsr-3865	96	29	the	the	DET
fsr-3865	96	30	second	second	ADJ
fsr-3865	96	31	component	component	NOUN
fsr-3865	96	32	informs	inform	VERB
fsr-3865	96	33	ethical	ethical	ADJ
fsr-3865	96	34	choices	choice	NOUN
fsr-3865	96	35	.	.	PUNCT
fsr-3865	97	1	thus	thus	ADV
fsr-3865	97	2	,	,	PUNCT
fsr-3865	97	3	ethical	ethical	ADJ
fsr-3865	97	4	development	development	NOUN
fsr-3865	97	5	scores	score	NOUN
fsr-3865	97	6	(	(	PUNCT
fsr-3865	97	7	i.e.	i.e.	X
fsr-3865	97	8	,	,	PUNCT
fsr-3865	97	9	rest	rest	NOUN
fsr-3865	97	10	’s	’s	PART
fsr-3865	97	11	“	"	PUNCT
fsr-3865	97	12	p	p	ADJ
fsr-3865	97	13	-	-	PUNCT
fsr-3865	97	14	score	score	NOUN
fsr-3865	97	15	”	"	PUNCT
fsr-3865	97	16	)	)	PUNCT
fsr-3865	97	17	assess	assess	VERB
fsr-3865	97	18	the	the	DET
fsr-3865	97	19	framework	framework	NOUN
fsr-3865	97	20	which	which	PRON
fsr-3865	97	21	people	people	NOUN
fsr-3865	97	22	bring	bring	VERB
fsr-3865	97	23	to	to	ADP
fsr-3865	97	24	solving	solve	VERB
fsr-3865	97	25	moral	moral	ADJ
fsr-3865	97	26	problems	problem	NOUN
fsr-3865	97	27	;	;	PUNCT
fsr-3865	97	28	the	the	DET
fsr-3865	97	29	higher	high	ADJ
fsr-3865	97	30	one	one	NOUN
fsr-3865	97	31	’s	’s	PART
fsr-3865	97	32	p	p	NOUN
fsr-3865	97	33	-	-	PUNCT
fsr-3865	97	34	score	score	NOUN
fsr-3865	97	35	,	,	PUNCT
fsr-3865	97	36	the	the	PRON
fsr-3865	97	37	more	more	ADV
fsr-3865	97	38	the	the	DET
fsr-3865	97	39	subject	subject	NOUN
fsr-3865	97	40	arrives	arrive	VERB
fsr-3865	97	41	at	at	ADP
fsr-3865	97	42	moral	moral	ADJ
fsr-3865	97	43	judgments	judgment	NOUN
fsr-3865	97	44	in	in	ADP
fsr-3865	97	45	a	a	DET
fsr-3865	97	46	manner	manner	NOUN
fsr-3865	97	47	akin	akin	ADJ
fsr-3865	97	48	to	to	ADP
fsr-3865	97	49	ethical	ethical	ADJ
fsr-3865	97	50	philosophers	philosopher	NOUN
fsr-3865	97	51	(	(	PUNCT
fsr-3865	97	52	i.e.	i.e.	X
fsr-3865	97	53	,	,	PUNCT
fsr-3865	97	54	in	in	ADP
fsr-3865	97	55	terms	term	NOUN
fsr-3865	97	56	of	of	ADP
fsr-3865	97	57	teleology	teleology	NOUN
fsr-3865	97	58	and	and	CCONJ
fsr-3865	97	59	deontology	deontology	NOUN
fsr-3865	97	60	)	)	PUNCT
fsr-3865	97	61	.	.	PUNCT
fsr-3865	98	1	the	the	DET
fsr-3865	98	2	dit	dit	NOUN
fsr-3865	98	3	is	be	AUX
fsr-3865	98	4	an	an	DET
fsr-3865	98	5	instrument	instrument	NOUN
fsr-3865	98	6	,	,	PUNCT
fsr-3865	98	7	which	which	PRON
fsr-3865	98	8	has	have	AUX
fsr-3865	98	9	been	be	AUX
fsr-3865	98	10	widely	widely	ADV
fsr-3865	98	11	used	use	VERB
fsr-3865	98	12	both	both	CCONJ
fsr-3865	98	13	over	over	ADP
fsr-3865	98	14	many	many	ADJ
fsr-3865	98	15	years	year	NOUN
fsr-3865	98	16	and	and	CCONJ
fsr-3865	98	17	across	across	ADP
fsr-3865	98	18	the	the	DET
fsr-3865	98	19	study	study	NOUN
fsr-3865	98	20	of	of	ADP
fsr-3865	98	21	numerous	numerous	ADJ
fsr-3865	98	22	professions	profession	NOUN
fsr-3865	98	23	.	.	PUNCT
fsr-3865	99	1	the	the	DET
fsr-3865	99	2	dit	dit	NOUN
fsr-3865	99	3	has	have	AUX
fsr-3865	99	4	been	be	AUX
fsr-3865	99	5	used	use	VERB
fsr-3865	99	6	extensively	extensively	ADV
fsr-3865	99	7	since	since	SCONJ
fsr-3865	99	8	the	the	DET
fsr-3865	99	9	1970s	1970	NOUN
fsr-3865	99	10	.	.	PUNCT
fsr-3865	100	1	currently	currently	ADV
fsr-3865	100	2	,	,	PUNCT
fsr-3865	100	3	the	the	DET
fsr-3865	100	4	number	number	NOUN
fsr-3865	100	5	of	of	ADP
fsr-3865	100	6	studies	study	NOUN
fsr-3865	100	7	using	use	VERB
fsr-3865	100	8	the	the	DET
fsr-3865	100	9	dit	dit	NOUN
fsr-3865	100	10	totals	total	NOUN
fsr-3865	100	11	over	over	ADP
fsr-3865	100	12	1,000	1,000	NUM
fsr-3865	100	13	;	;	PUNCT
fsr-3865	100	14	the	the	DET
fsr-3865	100	15	total	total	NOUN
fsr-3865	100	16	of	of	ADP
fsr-3865	100	17	subjects	subject	NOUN
fsr-3865	100	18	taking	take	VERB
fsr-3865	100	19	the	the	DET
fsr-3865	100	20	dit	dit	NOUN
fsr-3865	100	21	numbers	number	NOUN
fsr-3865	100	22	in	in	ADP
fsr-3865	100	23	the	the	DET
fsr-3865	100	24	hundreds	hundred	NOUN
fsr-3865	100	25	of	of	ADP
fsr-3865	100	26	thousands	thousand	NOUN
fsr-3865	100	27	;	;	PUNCT
fsr-3865	100	28	the	the	DET
fsr-3865	100	29	dit	dit	NOUN
fsr-3865	100	30	has	have	AUX
fsr-3865	100	31	been	be	AUX
fsr-3865	100	32	used	use	VERB
fsr-3865	100	33	in	in	ADP
fsr-3865	100	34	over	over	ADP
fsr-3865	100	35	40	40	NUM
fsr-3865	100	36	countries	country	NOUN
fsr-3865	100	37	;	;	PUNCT
fsr-3865	100	38	and	and	CCONJ
fsr-3865	100	39	the	the	DET
fsr-3865	100	40	published	publish	VERB
fsr-3865	100	41	literature	literature	NOUN
fsr-3865	100	42	on	on	ADP
fsr-3865	100	43	the	the	DET
fsr-3865	100	44	test	test	NOUN
fsr-3865	100	45	is	be	AUX
fsr-3865	100	46	extensive	extensive	ADJ
fsr-3865	100	47	,	,	PUNCT
fsr-3865	100	48	with	with	ADP
fsr-3865	100	49	about	about	ADV
fsr-3865	100	50	150	150	NUM
fsr-3865	100	51	new	new	ADJ
fsr-3865	100	52	studies	study	NOUN
fsr-3865	100	53	each	each	DET
fsr-3865	100	54	year	year	NOUN
fsr-3865	100	55	.	.	PUNCT
fsr-3865	101	1	(	(	PUNCT
fsr-3865	101	2	rest	rest	NOUN
fsr-3865	101	3	&	&	CCONJ
fsr-3865	101	4	narvaez	narvaez	PROPN
fsr-3865	101	5	,	,	PUNCT
fsr-3865	101	6	1994	1994	NUM
fsr-3865	101	7	,	,	PUNCT
fsr-3865	101	8	p.	p.	NOUN
fsr-3865	101	9	13	13	NUM
fsr-3865	101	10	)	)	PUNCT
fsr-3865	101	11	the	the	DET
fsr-3865	101	12	dit	dit	NOUN
fsr-3865	101	13	combines	combine	VERB
fsr-3865	101	14	all	all	PRON
fsr-3865	101	15	of	of	ADP
fsr-3865	101	16	the	the	DET
fsr-3865	101	17	following	follow	VERB
fsr-3865	101	18	elements	element	NOUN
fsr-3865	101	19	,	,	PUNCT
fsr-3865	101	20	which	which	PRON
fsr-3865	101	21	make	make	VERB
fsr-3865	101	22	its	its	PRON
fsr-3865	101	23	use	use	NOUN
fsr-3865	101	24	appropriate	appropriate	ADJ
fsr-3865	101	25	for	for	ADP
fsr-3865	101	26	this	this	DET
fsr-3865	101	27	study	study	NOUN
fsr-3865	101	28	.	.	PUNCT
fsr-3865	102	1	the	the	DET
fsr-3865	102	2	dit	dit	PROPN
fsr-3865	102	3	...	...	PUNCT
fsr-3865	102	4	1	1	X
fsr-3865	102	5	.	.	PUNCT
fsr-3865	102	6	is	be	AUX
fsr-3865	102	7	indicative	indicative	ADJ
fsr-3865	102	8	of	of	ADP
fsr-3865	102	9	a	a	DET
fsr-3865	102	10	taxonomy	taxonomy	NOUN
fsr-3865	102	11	of	of	ADP
fsr-3865	102	12	ethical	ethical	ADJ
fsr-3865	102	13	development	development	NOUN
fsr-3865	102	14	,	,	PUNCT
fsr-3865	102	15	particularly	particularly	ADV
fsr-3865	102	16	as	as	SCONJ
fsr-3865	102	17	it	it	PRON
fsr-3865	102	18	may	may	AUX
fsr-3865	102	19	be	be	AUX
fsr-3865	102	20	used	use	VERB
fsr-3865	102	21	to	to	PART
fsr-3865	102	22	reflect	reflect	VERB
fsr-3865	102	23	latter	latter	ADJ
fsr-3865	102	24	stage	stage	NOUN
fsr-3865	102	25	thinking	thinking	NOUN
fsr-3865	102	26	,	,	PUNCT
fsr-3865	102	27	which	which	PRON
fsr-3865	102	28	is	be	AUX
fsr-3865	102	29	most	most	ADV
fsr-3865	102	30	appropriate	appropriate	ADJ
fsr-3865	102	31	for	for	ADP
fsr-3865	102	32	a	a	DET
fsr-3865	102	33	study	study	NOUN
fsr-3865	102	34	of	of	ADP
fsr-3865	102	35	adult	adult	NOUN
fsr-3865	102	36	-	-	PUNCT
fsr-3865	102	37	professionals	professional	NOUN
fsr-3865	102	38	;	;	PUNCT
fsr-3865	102	39	2	2	X
fsr-3865	102	40	.	.	NOUN
fsr-3865	102	41	addresses	address	VERB
fsr-3865	102	42	a	a	DET
fsr-3865	102	43	cognitive	cognitive	ADJ
fsr-3865	102	44	process	process	NOUN
fsr-3865	102	45	,	,	PUNCT
fsr-3865	102	46	which	which	PRON
fsr-3865	102	47	is	be	AUX
fsr-3865	102	48	purely	purely	ADV
fsr-3865	102	49	moral	moral	ADJ
fsr-3865	102	50	in	in	ADP
fsr-3865	102	51	content	content	NOUN
fsr-3865	102	52	;	;	PUNCT
fsr-3865	102	53	3	3	X
fsr-3865	102	54	.	.	X
fsr-3865	102	55	is	be	AUX
fsr-3865	102	56	a	a	DET
fsr-3865	102	57	written	write	VERB
fsr-3865	102	58	test	test	NOUN
fsr-3865	102	59	,	,	PUNCT
fsr-3865	102	60	which	which	PRON
fsr-3865	102	61	is	be	AUX
fsr-3865	102	62	easily	easily	ADV
fsr-3865	102	63	administered	administer	VERB
fsr-3865	102	64	by	by	ADP
fsr-3865	102	65	mail	mail	NOUN
fsr-3865	102	66	-	-	PUNCT
fsr-3865	102	67	survey	survey	NOUN
fsr-3865	102	68	;	;	PUNCT
fsr-3865	102	69	and	and	CCONJ
fsr-3865	102	70	4	4	X
fsr-3865	102	71	.	.	NUM
fsr-3865	102	72	has	have	AUX
fsr-3865	102	73	been	be	AUX
fsr-3865	102	74	tested	test	VERB
fsr-3865	102	75	extensively	extensively	ADV
fsr-3865	102	76	over	over	ADP
fsr-3865	102	77	time	time	NOUN
fsr-3865	102	78	.	.	PUNCT
fsr-3865	103	1	4	4	X
fsr-3865	103	2	.	.	X
fsr-3865	103	3	methodology	methodology	NOUN
fsr-3865	103	4	this	this	DET
fsr-3865	103	5	study	study	NOUN
fsr-3865	103	6	examined	examine	VERB
fsr-3865	103	7	self	self	NOUN
fsr-3865	103	8	-	-	PUNCT
fsr-3865	103	9	proclaimed	proclaim	VERB
fsr-3865	103	10	“	"	PUNCT
fsr-3865	103	11	financial	financial	ADJ
fsr-3865	103	12	planners	planner	NOUN
fsr-3865	103	13	”	"	PUNCT
fsr-3865	103	14	who	who	PRON
fsr-3865	103	15	were	be	AUX
fsr-3865	103	16	also	also	ADV
fsr-3865	103	17	brokers	broker	NOUN
fsr-3865	103	18	and/or	and/or	CCONJ
fsr-3865	103	19	registered	register	VERB
fsr-3865	103	20	investment	investment	NOUN
fsr-3865	103	21	advisers	adviser	NOUN
fsr-3865	103	22	;	;	PUNCT
fsr-3865	103	23	such	such	ADJ
fsr-3865	103	24	parties	party	NOUN
fsr-3865	103	25	are	be	AUX
fsr-3865	103	26	termed	term	VERB
fsr-3865	103	27	“	"	PUNCT
fsr-3865	103	28	investment	investment	NOUN
fsr-3865	103	29	planners	planner	NOUN
fsr-3865	103	30	”	"	PUNCT
fsr-3865	103	31	in	in	ADP
fsr-3865	103	32	this	this	DET
fsr-3865	103	33	study	study	NOUN
fsr-3865	103	34	.	.	PUNCT
fsr-3865	104	1	membership	membership	NOUN
fsr-3865	104	2	in	in	ADP
fsr-3865	104	3	the	the	DET
fsr-3865	104	4	international	international	ADJ
fsr-3865	104	5	association	association	NOUN
fsr-3865	104	6	for	for	ADP
fsr-3865	104	7	financial	financial	ADJ
fsr-3865	104	8	planning	planning	NOUN
fsr-3865	104	9	(	(	PUNCT
fsr-3865	104	10	iafp	iafp	ADJ
fsr-3865	104	11	)	)	PUNCT
fsr-3865	104	12	qualified	qualify	VERB
fsr-3865	104	13	the	the	DET
fsr-3865	104	14	practitioner	practitioner	NOUN
fsr-3865	104	15	as	as	ADP
fsr-3865	104	16	a	a	DET
fsr-3865	104	17	self	self	NOUN
fsr-3865	104	18	-	-	PUNCT
fsr-3865	104	19	proclaimed	proclaim	VERB
fsr-3865	104	20	financial	financial	ADJ
fsr-3865	104	21	planner	planner	NOUN
fsr-3865	104	22	and	and	CCONJ
fsr-3865	104	23	served	serve	VERB
fsr-3865	104	24	as	as	ADP
fsr-3865	104	25	this	this	DET
fsr-3865	104	26	study	study	NOUN
fsr-3865	104	27	’s	’s	PART
fsr-3865	104	28	sample	sample	NOUN
fsr-3865	104	29	frame	frame	NOUN
fsr-3865	104	30	.	.	PUNCT
fsr-3865	105	1	in	in	ADP
fsr-3865	105	2	order	order	NOUN
fsr-3865	105	3	to	to	PART
fsr-3865	105	4	effect	effect	VERB
fsr-3865	105	5	the	the	DET
fsr-3865	105	6	study	study	NOUN
fsr-3865	105	7	,	,	PUNCT
fsr-3865	105	8	a	a	DET
fsr-3865	105	9	stratified	stratified	ADJ
fsr-3865	105	10	,	,	PUNCT
fsr-3865	105	11	random	random	ADJ
fsr-3865	105	12	sample	sample	NOUN
fsr-3865	105	13	was	be	AUX
fsr-3865	105	14	drawn	draw	VERB
fsr-3865	105	15	from	from	ADP
fsr-3865	105	16	a	a	DET
fsr-3865	105	17	list	list	NOUN
fsr-3865	105	18	of	of	ADP
fsr-3865	105	19	domestic	domestic	ADJ
fsr-3865	105	20	members	member	NOUN
fsr-3865	105	21	of	of	ADP
fsr-3865	105	22	the	the	DET
fsr-3865	105	23	iafp	iafp	NOUN
fsr-3865	105	24	.	.	PUNCT
fsr-3865	106	1	the	the	DET
fsr-3865	106	2	iafp	iafp	NOUN
fsr-3865	106	3	,	,	PUNCT
fsr-3865	106	4	whose	whose	DET
fsr-3865	106	5	membership	membership	NOUN
fsr-3865	106	6	(	(	PUNCT
fsr-3865	106	7	at	at	ADP
fsr-3865	106	8	the	the	DET
fsr-3865	106	9	time	time	NOUN
fsr-3865	106	10	the	the	DET
fsr-3865	106	11	sample	sample	NOUN
fsr-3865	106	12	was	be	AUX
fsr-3865	106	13	drawn	draw	VERB
fsr-3865	106	14	)	)	PUNCT
fsr-3865	106	15	exceeded	exceed	VERB
fsr-3865	106	16	16,000	16,000	NUM
fsr-3865	106	17	professionals	professional	NOUN
fsr-3865	106	18	,	,	PUNCT
fsr-3865	106	19	is	be	AUX
fsr-3865	106	20	the	the	DET
fsr-3865	106	21	largest	large	ADJ
fsr-3865	106	22	financial	financial	ADJ
fsr-3865	106	23	planning	planning	NOUN
fsr-3865	106	24	organization	organization	NOUN
fsr-3865	106	25	and	and	CCONJ
fsr-3865	106	26	has	have	VERB
fsr-3865	106	27	a	a	DET
fsr-3865	106	28	substantial	substantial	ADJ
fsr-3865	106	29	investment	investment	NOUN
fsr-3865	106	30	planner	planner	NOUN
fsr-3865	106	31	constituency	constituency	NOUN
fsr-3865	106	32	.	.	PUNCT
fsr-3865	107	1	the	the	DET
fsr-3865	107	2	sample	sample	NOUN
fsr-3865	107	3	was	be	AUX
fsr-3865	107	4	later	later	ADV
fsr-3865	107	5	demarcated	demarcate	VERB
fsr-3865	107	6	both	both	CCONJ
fsr-3865	107	7	by	by	ADP
fsr-3865	107	8	the	the	DET
fsr-3865	107	9	subjects	subject	NOUN
fsr-3865	107	10	’	'	PUNCT
fsr-3865	107	11	attainment	attainment	NOUN
fsr-3865	107	12	of	of	ADP
fsr-3865	107	13	the	the	DET
fsr-3865	107	14	cfp	cfp	PROPN
fsr-3865	107	15	designation	designation	NOUN
fsr-3865	107	16	—	—	PUNCT
fsr-3865	107	17	or	or	CCONJ
fsr-3865	107	18	lack	lack	NOUN
fsr-3865	107	19	thereof	thereof	ADV
fsr-3865	107	20	—	—	PUNCT
fsr-3865	107	21	and	and	CCONJ
fsr-3865	107	22	by	by	ADP
fsr-3865	107	23	the	the	DET
fsr-3865	107	24	means	mean	NOUN
fsr-3865	107	25	by	by	ADP
fsr-3865	107	26	which	which	PRON
fsr-3865	107	27	the	the	DET
fsr-3865	107	28	investment	investment	NOUN
fsr-3865	107	29	planner	planner	NOUN
fsr-3865	107	30	chose	choose	VERB
fsr-3865	107	31	to	to	PART
fsr-3865	107	32	be	be	AUX
fsr-3865	107	33	compensated	compensate	VERB
fsr-3865	107	34	.	.	PUNCT
fsr-3865	108	1	a	a	DET
fsr-3865	108	2	mail	mail	NOUN
fsr-3865	108	3	survey	survey	NOUN
fsr-3865	108	4	containing	contain	VERB
fsr-3865	108	5	both	both	DET
fsr-3865	108	6	rest	rest	NOUN
fsr-3865	108	7	’s	’s	PART
fsr-3865	108	8	(	(	PUNCT
fsr-3865	108	9	short	short	ADJ
fsr-3865	108	10	-	-	PUNCT
fsr-3865	108	11	form	form	NOUN
fsr-3865	108	12	of	of	ADP
fsr-3865	108	13	the	the	PRON
fsr-3865	108	14	)	)	PUNCT
fsr-3865	108	15	defining	define	VERB
fsr-3865	108	16	issues	issue	NOUN
fsr-3865	108	17	test	test	VERB
fsr-3865	108	18	(	(	PUNCT
fsr-3865	108	19	dit	dit	NOUN
fsr-3865	108	20	)	)	PUNCT
fsr-3865	108	21	and	and	CCONJ
fsr-3865	108	22	a	a	DET
fsr-3865	108	23	researcher	researcher	NOUN
fsr-3865	108	24	-	-	PUNCT
fsr-3865	108	25	designed	design	VERB
fsr-3865	108	26	demographic	demographic	ADJ
fsr-3865	108	27	questionnaire	questionnaire	NOUN
fsr-3865	108	28	was	be	AUX
fsr-3865	108	29	implemented	implement	VERB
fsr-3865	108	30	.	.	PUNCT
fsr-3865	109	1	the	the	DET
fsr-3865	109	2	mailing	mailing	NOUN
fsr-3865	109	3	consisted	consist	VERB
fsr-3865	109	4	227k.s	227k.s	PROPN
fsr-3865	109	5	.	.	PUNCT
fsr-3865	109	6	bigel	bigel	NOUN
fsr-3865	109	7	/	/	SYM
fsr-3865	109	8	financial	financial	ADJ
fsr-3865	109	9	services	service	NOUN
fsr-3865	109	10	review	review	VERB
fsr-3865	109	11	7	7	NUM
fsr-3865	109	12	(	(	PUNCT
fsr-3865	109	13	1998	1998	NUM
fsr-3865	109	14	)	)	PUNCT
fsr-3865	110	1	223–236	223–236	NUM
fsr-3865	110	2	of	of	ADP
fsr-3865	110	3	424	424	NUM
fsr-3865	110	4	questionnaires	questionnaire	NOUN
fsr-3865	110	5	;	;	PUNCT
fsr-3865	110	6	however	however	ADV
fsr-3865	110	7	only	only	ADV
fsr-3865	110	8	196	196	NUM
fsr-3865	110	9	or	or	CCONJ
fsr-3865	110	10	46.2	46.2	NUM
fsr-3865	110	11	%	%	NOUN
fsr-3865	110	12	of	of	ADP
fsr-3865	110	13	the	the	DET
fsr-3865	110	14	questionnaires	questionnaire	NOUN
fsr-3865	110	15	were	be	AUX
fsr-3865	110	16	returned	return	VERB
fsr-3865	110	17	with	with	ADP
fsr-3865	110	18	usable	usable	ADJ
fsr-3865	110	19	responses	response	NOUN
fsr-3865	110	20	,	,	PUNCT
fsr-3865	110	21	suggesting	suggest	VERB
fsr-3865	110	22	the	the	DET
fsr-3865	110	23	possibility	possibility	NOUN
fsr-3865	110	24	of	of	ADP
fsr-3865	110	25	non	non	ADJ
fsr-3865	110	26	-	-	ADJ
fsr-3865	110	27	response	response	ADJ
fsr-3865	110	28	bias	bias	NOUN
fsr-3865	110	29	.	.	PUNCT
fsr-3865	111	1	(	(	PUNCT
fsr-3865	111	2	respondents	respondent	NOUN
fsr-3865	111	3	who	who	PRON
fsr-3865	111	4	neither	neither	CCONJ
fsr-3865	111	5	indicated	indicate	VERB
fsr-3865	111	6	that	that	SCONJ
fsr-3865	111	7	they	they	PRON
fsr-3865	111	8	were	be	AUX
fsr-3865	111	9	“	"	PUNCT
fsr-3865	111	10	representatives	representative	NOUN
fsr-3865	111	11	”	"	PUNCT
fsr-3865	111	12	nor	nor	CCONJ
fsr-3865	111	13	registered	register	VERB
fsr-3865	111	14	investment	investment	NOUN
fsr-3865	111	15	advisers	adviser	NOUN
fsr-3865	111	16	were	be	AUX
fsr-3865	111	17	classified	classify	VERB
fsr-3865	111	18	as	as	ADP
fsr-3865	111	19	non	non	ADJ
fsr-3865	111	20	-	-	ADJ
fsr-3865	111	21	usable	usable	ADJ
fsr-3865	111	22	responses	response	NOUN
fsr-3865	111	23	;	;	PUNCT
fsr-3865	111	24	such	such	ADJ
fsr-3865	111	25	respondents	respondent	NOUN
fsr-3865	111	26	were	be	AUX
fsr-3865	111	27	minimal	minimal	ADJ
fsr-3865	111	28	.	.	PUNCT
fsr-3865	111	29	)	)	PUNCT
fsr-3865	112	1	p	p	X
fsr-3865	112	2	-	-	PUNCT
fsr-3865	112	3	scores	score	NOUN
fsr-3865	112	4	were	be	AUX
fsr-3865	112	5	calculated	calculate	VERB
fsr-3865	112	6	for	for	ADP
fsr-3865	112	7	all	all	DET
fsr-3865	112	8	usable	usable	ADJ
fsr-3865	112	9	responses	response	NOUN
fsr-3865	112	10	.	.	PUNCT
fsr-3865	113	1	next	next	ADV
fsr-3865	113	2	,	,	PUNCT
fsr-3865	113	3	a	a	DET
fsr-3865	113	4	test	test	NOUN
fsr-3865	113	5	of	of	ADP
fsr-3865	113	6	non	non	ADJ
fsr-3865	113	7	-	-	ADJ
fsr-3865	113	8	response	response	ADJ
fsr-3865	113	9	bias	bias	NOUN
fsr-3865	113	10	was	be	AUX
fsr-3865	113	11	conducted	conduct	VERB
fsr-3865	113	12	.	.	PUNCT
fsr-3865	114	1	the	the	DET
fsr-3865	114	2	difference	difference	NOUN
fsr-3865	114	3	between	between	ADP
fsr-3865	114	4	the	the	DET
fsr-3865	114	5	p	p	NOUN
fsr-3865	114	6	-	-	PUNCT
fsr-3865	114	7	score	score	NOUN
fsr-3865	114	8	means	mean	NOUN
fsr-3865	114	9	of	of	ADP
fsr-3865	114	10	the	the	DET
fsr-3865	114	11	early	early	ADJ
fsr-3865	114	12	and	and	CCONJ
fsr-3865	114	13	late	late	ADJ
fsr-3865	114	14	respondent	respondent	NOUN
fsr-3865	114	15	groups	group	NOUN
fsr-3865	114	16	was	be	AUX
fsr-3865	114	17	minimal	minimal	ADJ
fsr-3865	114	18	(	(	PUNCT
fsr-3865	114	19	table	table	NOUN
fsr-3865	114	20	1	1	NUM
fsr-3865	114	21	)	)	PUNCT
fsr-3865	114	22	,	,	PUNCT
fsr-3865	114	23	especially	especially	ADV
fsr-3865	114	24	when	when	SCONJ
fsr-3865	114	25	viewed	view	VERB
fsr-3865	114	26	relative	relative	ADV
fsr-3865	114	27	to	to	ADP
fsr-3865	114	28	their	their	PRON
fsr-3865	114	29	standard	standard	ADJ
fsr-3865	114	30	deviations	deviation	NOUN
fsr-3865	114	31	.	.	PUNCT
fsr-3865	115	1	a	a	DET
fsr-3865	115	2	two	two	NUM
fsr-3865	115	3	-	-	PUNCT
fsr-3865	115	4	tailedt	tailedt	NOUN
fsr-3865	115	5	-	-	NOUN
fsr-3865	115	6	test	test	NOUN
fsr-3865	115	7	for	for	ADP
fsr-3865	115	8	significance	significance	NOUN
fsr-3865	115	9	of	of	ADP
fsr-3865	115	10	independent	independent	ADJ
fsr-3865	115	11	means	mean	NOUN
fsr-3865	115	12	was	be	AUX
fsr-3865	115	13	conducted	conduct	VERB
fsr-3865	115	14	;	;	PUNCT
fsr-3865	115	15	the	the	DET
fsr-3865	115	16	results	result	NOUN
fsr-3865	115	17	failed	fail	VERB
fsr-3865	115	18	to	to	PART
fsr-3865	115	19	attain	attain	VERB
fsr-3865	115	20	statistical	statistical	ADJ
fsr-3865	115	21	significance	significance	NOUN
fsr-3865	115	22	,	,	PUNCT
fsr-3865	115	23	t	t	PROPN
fsr-3865	115	24	(	(	PUNCT
fsr-3865	115	25	194)5	194)5	NUM
fsr-3865	115	26	.27	.27	NUM
fsr-3865	115	27	,	,	PUNCT
fsr-3865	115	28	p	p	X
fsr-3865	115	29	.	.	PUNCT
fsr-3865	116	1	.05	.05	NUM
fsr-3865	116	2	.	.	PUNCT
fsr-3865	117	1	given	give	VERB
fsr-3865	117	2	this	this	DET
fsr-3865	117	3	test	test	NOUN
fsr-3865	117	4	,	,	PUNCT
fsr-3865	117	5	it	it	PRON
fsr-3865	117	6	would	would	AUX
fsr-3865	117	7	appear	appear	VERB
fsr-3865	117	8	that	that	SCONJ
fsr-3865	117	9	there	there	PRON
fsr-3865	117	10	is	be	VERB
fsr-3865	117	11	no	no	DET
fsr-3865	117	12	significant	significant	ADJ
fsr-3865	117	13	non	non	ADJ
fsr-3865	117	14	-	-	ADJ
fsr-3865	117	15	response	response	ADJ
fsr-3865	117	16	bias	bias	NOUN
fsr-3865	117	17	in	in	ADP
fsr-3865	117	18	this	this	DET
fsr-3865	117	19	study	study	NOUN
fsr-3865	117	20	.	.	PUNCT
fsr-3865	118	1	this	this	DET
fsr-3865	118	2	conclusion	conclusion	NOUN
fsr-3865	118	3	is	be	AUX
fsr-3865	118	4	based	base	VERB
fsr-3865	118	5	on	on	ADP
fsr-3865	118	6	oppenheim	oppenheim	PROPN
fsr-3865	118	7	’s	’s	PART
fsr-3865	118	8	hypothesis	hypothesis	NOUN
fsr-3865	118	9	(	(	PUNCT
fsr-3865	118	10	oppenheim	oppenheim	PROPN
fsr-3865	118	11	,	,	PUNCT
fsr-3865	118	12	1966	1966	NUM
fsr-3865	118	13	)	)	PUNCT
fsr-3865	118	14	,	,	PUNCT
fsr-3865	118	15	which	which	PRON
fsr-3865	118	16	asserts	assert	VERB
fsr-3865	118	17	that	that	SCONJ
fsr-3865	118	18	non	non	ADJ
fsr-3865	118	19	-	-	ADJ
fsr-3865	118	20	respondents	respondent	NOUN
fsr-3865	118	21	’	'	PUNCT
fsr-3865	118	22	data	datum	NOUN
fsr-3865	118	23	will	will	AUX
fsr-3865	118	24	more	more	ADV
fsr-3865	118	25	closely	closely	ADV
fsr-3865	118	26	resemble	resemble	VERB
fsr-3865	118	27	late	late	ADJ
fsr-3865	118	28	respondents	respondent	NOUN
fsr-3865	118	29	’	'	PUNCT
fsr-3865	118	30	than	than	ADP
fsr-3865	118	31	earlier	early	ADJ
fsr-3865	118	32	ones	one	NOUN
fsr-3865	118	33	.	.	PUNCT
fsr-3865	119	1	further	far	ADV
fsr-3865	119	2	,	,	PUNCT
fsr-3865	119	3	the	the	DET
fsr-3865	119	4	relative	relative	ADJ
fsr-3865	119	5	proportions	proportion	NOUN
fsr-3865	119	6	of	of	ADP
fsr-3865	119	7	each	each	PRON
fsr-3865	119	8	of	of	ADP
fsr-3865	119	9	the	the	DET
fsr-3865	119	10	variables	variable	NOUN
fsr-3865	119	11	in	in	ADP
fsr-3865	119	12	this	this	DET
fsr-3865	119	13	study	study	NOUN
fsr-3865	119	14	versus	versus	ADP
fsr-3865	119	15	the	the	DET
fsr-3865	119	16	sample	sample	NOUN
fsr-3865	119	17	frame	frame	NOUN
fsr-3865	119	18	were	be	AUX
fsr-3865	119	19	similar	similar	ADJ
fsr-3865	119	20	.	.	PUNCT
fsr-3865	120	1	table	table	NOUN
fsr-3865	120	2	1	1	NUM
fsr-3865	120	3	descriptive	descriptive	ADJ
fsr-3865	120	4	p	p	ADJ
fsr-3865	120	5	-	-	PUNCT
fsr-3865	120	6	score	score	NOUN
fsr-3865	120	7	data	datum	NOUN
fsr-3865	120	8	n	n	PRON
fsr-3865	120	9	mean	mean	VERB
fsr-3865	120	10	standard	standard	ADJ
fsr-3865	120	11	deviation	deviation	NOUN
fsr-3865	120	12	cfp	cfp	PROPN
fsr-3865	120	13	designee	designee	NOUN
fsr-3865	120	14	99	99	NUM
fsr-3865	120	15	38.01	38.01	NUM
fsr-3865	120	16	16.98	16.98	NUM
fsr-3865	120	17	non	non	ADJ
fsr-3865	120	18	-	-	NOUN
fsr-3865	120	19	cfp	cfp	ADJ
fsr-3865	120	20	71	71	NUM
fsr-3865	120	21	33.62	33.62	NUM
fsr-3865	120	22	13.69	13.69	NUM
fsr-3865	120	23	total	total	ADJ
fsr-3865	120	24	170	170	NUM
fsr-3865	120	25	fee	fee	NOUN
fsr-3865	120	26	-	-	PUNCT
fsr-3865	120	27	only	only	ADV
fsr-3865	120	28	29	29	NUM
fsr-3865	120	29	38.51	38.51	NUM
fsr-3865	120	30	16.78	16.78	NUM
fsr-3865	120	31	comm	comm	NOUN
fsr-3865	120	32	.	.	PUNCT
fsr-3865	121	1	&	&	CCONJ
fsr-3865	121	2	combin	combin	PROPN
fsr-3865	121	3	.	.	PUNCT
fsr-3865	122	1	141	141	NUM
fsr-3865	122	2	35.70	35.70	NUM
fsr-3865	122	3	15.61	15.61	NUM
fsr-3865	122	4	total	total	ADJ
fsr-3865	122	5	170	170	NUM
fsr-3865	122	6	commissions	commission	NOUN
fsr-3865	122	7	30	30	NUM
fsr-3865	122	8	36.45	36.45	NUM
fsr-3865	122	9	15.83	15.83	NUM
fsr-3865	122	10	fee	fee	NOUN
fsr-3865	122	11	-	-	PUNCT
fsr-3865	122	12	only	only	ADV
fsr-3865	122	13	&	&	CCONJ
fsr-3865	122	14	comb	comb	NOUN
fsr-3865	122	15	.	.	PUNCT
fsr-3865	123	1	140	140	NUM
fsr-3865	123	2	36.12	36.12	NUM
fsr-3865	123	3	15.85	15.85	NUM
fsr-3865	123	4	total	total	ADJ
fsr-3865	123	5	170	170	NUM
fsr-3865	123	6	h3	h3	NOUN
fsr-3865	123	7	:	:	PUNCT
fsr-3865	123	8	low	low	ADJ
fsr-3865	123	9	educ	educ	PROPN
fsr-3865	123	10	.	.	PUNCT
fsr-3865	124	1	and	and	CCONJ
fsr-3865	124	2	no	no	DET
fsr-3865	124	3	prof	prof	NOUN
fsr-3865	124	4	.	.	PUNCT
fsr-3865	124	5	cred	cre	VERB
fsr-3865	124	6	.	.	PUNCT
fsr-3865	125	1	66	66	NUM
fsr-3865	125	2	32.83	32.83	NUM
fsr-3865	125	3	14.99	14.99	NUM
fsr-3865	125	4	h3	h3	NOUN
fsr-3865	125	5	:	:	PUNCT
fsr-3865	125	6	hi	hi	ADJ
fsr-3865	125	7	educ	educ	PROPN
fsr-3865	125	8	.	.	PUNCT
fsr-3865	126	1	or	or	CCONJ
fsr-3865	126	2	advc’d	advc’d	DET
fsr-3865	126	3	prof	prof	PROPN
fsr-3865	126	4	.	.	PUNCT
fsr-3865	127	1	cred	cre	VERB
fsr-3865	127	2	.	.	PUNCT
fsr-3865	128	1	104	104	NUM
fsr-3865	128	2	38.30	38.30	NUM
fsr-3865	128	3	15.99	15.99	NUM
fsr-3865	128	4	total	total	ADJ
fsr-3865	128	5	170	170	NUM
fsr-3865	128	6	h4	h4	NOUN
fsr-3865	128	7	:	:	PUNCT
fsr-3865	128	8	“	"	PUNCT
fsr-3865	128	9	low	low	ADJ
fsr-3865	128	10	age	age	NOUN
fsr-3865	128	11	”	"	PUNCT
fsr-3865	128	12	(	(	PUNCT
fsr-3865	128	13	under	under	ADP
fsr-3865	128	14	40	40	NUM
fsr-3865	128	15	)	)	PUNCT
fsr-3865	128	16	34	34	NUM
fsr-3865	128	17	36.57	36.57	NUM
fsr-3865	128	18	16.26	16.26	NUM
fsr-3865	128	19	h4	h4	NOUN
fsr-3865	128	20	:	:	PUNCT
fsr-3865	128	21	“	"	PUNCT
fsr-3865	128	22	mid	mid	ADJ
fsr-3865	128	23	age	age	NOUN
fsr-3865	128	24	”	"	PUNCT
fsr-3865	128	25	(	(	PUNCT
fsr-3865	128	26	40–59	40–59	NUM
fsr-3865	128	27	)	)	PUNCT
fsr-3865	128	28	113	113	NUM
fsr-3865	128	29	36.46	36.46	NUM
fsr-3865	128	30	14.74	14.74	NUM
fsr-3865	128	31	h4	h4	NOUN
fsr-3865	128	32	:	:	PUNCT
fsr-3865	128	33	“	"	PUNCT
fsr-3865	128	34	late	late	ADJ
fsr-3865	128	35	age	age	NOUN
fsr-3865	128	36	”	"	PUNCT
fsr-3865	128	37	(	(	PUNCT
fsr-3865	128	38	601	601	NUM
fsr-3865	128	39	)	)	PUNCT
fsr-3865	128	40	22	22	NUM
fsr-3865	128	41	34.70	34.70	NUM
fsr-3865	128	42	20.59	20.59	NUM
fsr-3865	128	43	total	total	ADJ
fsr-3865	128	44	169	169	NUM
fsr-3865	128	45	h5	h5	NOUN
fsr-3865	128	46	:	:	PUNCT
fsr-3865	128	47	new	new	ADJ
fsr-3865	128	48	in	in	ADP
fsr-3865	128	49	profession	profession	NOUN
fsr-3865	128	50	(	(	PUNCT
fsr-3865	128	51	0–4.9	0–4.9	PROPN
fsr-3865	128	52	yrs	yr	NOUN
fsr-3865	128	53	.	.	PUNCT
fsr-3865	128	54	)	)	PUNCT
fsr-3865	129	1	36	36	NUM
fsr-3865	129	2	38.98	38.98	NUM
fsr-3865	129	3	15.34	15.34	NUM
fsr-3865	129	4	h5	h5	NOUN
fsr-3865	129	5	:	:	PUNCT
fsr-3865	129	6	experienced	experienced	ADJ
fsr-3865	129	7	(	(	PUNCT
fsr-3865	129	8	5–10	5–10	PROPN
fsr-3865	129	9	yrs	yr	NOUN
fsr-3865	129	10	.	.	PUNCT
fsr-3865	129	11	)	)	PUNCT
fsr-3865	130	1	34	34	NUM
fsr-3865	131	1	39.31	39.31	NUM
fsr-3865	131	2	16.85	16.85	NUM
fsr-3865	131	3	h5	h5	NOUN
fsr-3865	131	4	:	:	PUNCT
fsr-3865	131	5	established	establish	VERB
fsr-3865	131	6	(	(	PUNCT
fsr-3865	131	7	101	101	NUM
fsr-3865	131	8	yrs	yr	NOUN
fsr-3865	131	9	.	.	PUNCT
fsr-3865	131	10	)	)	PUNCT
fsr-3865	132	1	99	99	NUM
fsr-3865	132	2	33.94	33.94	NUM
fsr-3865	132	3	15.40	15.40	NUM
fsr-3865	132	4	total	total	NOUN
fsr-3865	132	5	169	169	NUM
fsr-3865	132	6	h6	h6	NOUN
fsr-3865	132	7	:	:	PUNCT
fsr-3865	132	8	males	male	VERB
fsr-3865	132	9	140	140	NUM
fsr-3865	132	10	35.33	35.33	NUM
fsr-3865	132	11	16.03	16.03	NUM
fsr-3865	132	12	h6	h6	NOUN
fsr-3865	132	13	:	:	PUNCT
fsr-3865	132	14	females	female	NOUN
fsr-3865	132	15	30	30	NUM
fsr-3865	132	16	40.11	40.11	NUM
fsr-3865	132	17	14.26	14.26	NUM
fsr-3865	132	18	total	total	NOUN
fsr-3865	132	19	170	170	NUM
fsr-3865	132	20	228	228	NUM
fsr-3865	132	21	k.s	k.s	PROPN
fsr-3865	132	22	.	.	PUNCT
fsr-3865	132	23	bigel	bigel	NOUN
fsr-3865	132	24	/	/	SYM
fsr-3865	132	25	financial	financial	ADJ
fsr-3865	132	26	services	service	NOUN
fsr-3865	132	27	review	review	VERB
fsr-3865	132	28	7	7	NUM
fsr-3865	132	29	(	(	PUNCT
fsr-3865	132	30	1998	1998	NUM
fsr-3865	132	31	)	)	PUNCT
fsr-3865	133	1	223–236	223–236	NUM
fsr-3865	133	2	5	5	NUM
fsr-3865	133	3	.	.	PUNCT
fsr-3865	133	4	hypotheses	hypothesis	NOUN
fsr-3865	133	5	concerning	concern	VERB
fsr-3865	133	6	primary	primary	ADJ
fsr-3865	133	7	variables	variable	NOUN
fsr-3865	133	8	this	this	DET
fsr-3865	133	9	study	study	NOUN
fsr-3865	133	10	focused	focus	VERB
fsr-3865	133	11	on	on	ADP
fsr-3865	133	12	two	two	NUM
fsr-3865	133	13	key	key	ADJ
fsr-3865	133	14	investment	investment	NOUN
fsr-3865	133	15	planning	planning	NOUN
fsr-3865	133	16	issues	issue	NOUN
fsr-3865	133	17	:	:	PUNCT
fsr-3865	133	18	compensation	compensation	NOUN
fsr-3865	133	19	sources	source	NOUN
fsr-3865	133	20	and	and	CCONJ
fsr-3865	133	21	professionalization	professionalization	NOUN
fsr-3865	133	22	(	(	PUNCT
fsr-3865	133	23	i.e.	i.e.	X
fsr-3865	133	24	,	,	PUNCT
fsr-3865	133	25	attainment	attainment	NOUN
fsr-3865	133	26	of	of	ADP
fsr-3865	133	27	the	the	DET
fsr-3865	133	28	cfp	cfp	PROPN
fsr-3865	133	29	designation	designation	NOUN
fsr-3865	133	30	)	)	PUNCT
fsr-3865	133	31	.	.	PUNCT
fsr-3865	134	1	these	these	DET
fsr-3865	134	2	issues	issue	NOUN
fsr-3865	134	3	served	serve	VERB
fsr-3865	134	4	as	as	ADP
fsr-3865	134	5	the	the	DET
fsr-3865	134	6	study	study	NOUN
fsr-3865	134	7	’s	’s	PART
fsr-3865	134	8	“	"	PUNCT
fsr-3865	134	9	primary	primary	ADJ
fsr-3865	134	10	”	"	PUNCT
fsr-3865	134	11	independent	independent	ADJ
fsr-3865	134	12	variables	variable	NOUN
fsr-3865	134	13	.	.	PUNCT
fsr-3865	135	1	compensation	compensation	NOUN
fsr-3865	135	2	sources	source	NOUN
fsr-3865	135	3	may	may	AUX
fsr-3865	135	4	be	be	AUX
fsr-3865	135	5	problematic	problematic	ADJ
fsr-3865	135	6	in	in	ADP
fsr-3865	135	7	the	the	DET
fsr-3865	135	8	investment	investment	NOUN
fsr-3865	135	9	planner	planner	NOUN
fsr-3865	135	10	-	-	PUNCT
fsr-3865	135	11	client	client	NOUN
fsr-3865	135	12	relationship	relationship	NOUN
fsr-3865	135	13	.	.	PUNCT
fsr-3865	136	1	a	a	DET
fsr-3865	136	2	commonly	commonly	ADV
fsr-3865	136	3	reported	report	VERB
fsr-3865	136	4	abuse	abuse	NOUN
fsr-3865	136	5	is	be	AUX
fsr-3865	136	6	“	"	PUNCT
fsr-3865	136	7	churning	churn	VERB
fsr-3865	136	8	”	"	PUNCT
fsr-3865	136	9	or	or	CCONJ
fsr-3865	136	10	excessive	excessive	ADJ
fsr-3865	136	11	turnover	turnover	NOUN
fsr-3865	136	12	of	of	ADP
fsr-3865	136	13	holdings	holding	NOUN
fsr-3865	136	14	for	for	ADP
fsr-3865	136	15	the	the	DET
fsr-3865	136	16	sole	sole	ADJ
fsr-3865	136	17	purpose	purpose	NOUN
fsr-3865	136	18	of	of	ADP
fsr-3865	136	19	generating	generate	VERB
fsr-3865	136	20	commissions	commission	NOUN
fsr-3865	136	21	to	to	PART
fsr-3865	136	22	enrich	enrich	VERB
fsr-3865	136	23	the	the	DET
fsr-3865	136	24	financial	financial	ADJ
fsr-3865	136	25	planner	planner	NOUN
fsr-3865	136	26	(	(	PUNCT
fsr-3865	136	27	loss	loss	NOUN
fsr-3865	136	28	&	&	CCONJ
fsr-3865	136	29	seligman	seligman	NOUN
fsr-3865	136	30	,	,	PUNCT
fsr-3865	136	31	1989	1989	NUM
fsr-3865	136	32	;	;	PUNCT
fsr-3865	136	33	spiro	spiro	NOUN
fsr-3865	136	34	&	&	CCONJ
fsr-3865	136	35	schroeder	schroeder	PROPN
fsr-3865	136	36	,	,	PUNCT
fsr-3865	136	37	1995	1995	NUM
fsr-3865	136	38	)	)	PUNCT
fsr-3865	136	39	.	.	PUNCT
fsr-3865	137	1	a	a	DET
fsr-3865	137	2	similar	similar	ADJ
fsr-3865	137	3	abuse	abuse	NOUN
fsr-3865	137	4	is	be	AUX
fsr-3865	137	5	the	the	DET
fsr-3865	137	6	excessive	excessive	ADJ
fsr-3865	137	7	trading	trading	NOUN
fsr-3865	137	8	brokers	broker	NOUN
fsr-3865	137	9	effect	effect	NOUN
fsr-3865	137	10	near	near	ADP
fsr-3865	137	11	months	month	NOUN
fsr-3865	137	12	’	'	PUNCT
fsr-3865	137	13	ends	end	VERB
fsr-3865	137	14	in	in	ADP
fsr-3865	137	15	order	order	NOUN
fsr-3865	137	16	to	to	PART
fsr-3865	137	17	generate	generate	VERB
fsr-3865	137	18	sufficient	sufficient	ADJ
fsr-3865	137	19	compensation	compensation	NOUN
fsr-3865	137	20	for	for	ADP
fsr-3865	137	21	the	the	DET
fsr-3865	137	22	entire	entire	ADJ
fsr-3865	137	23	month	month	NOUN
fsr-3865	137	24	(	(	PUNCT
fsr-3865	137	25	brown	brown	ADJ
fsr-3865	137	26	,	,	PUNCT
fsr-3865	137	27	1996	1996	NUM
fsr-3865	137	28	)	)	PUNCT
fsr-3865	137	29	.	.	PUNCT
fsr-3865	138	1	another	another	PRON
fsr-3865	138	2	is	be	AUX
fsr-3865	138	3	unsuitable	unsuitable	ADJ
fsr-3865	138	4	investment	investment	NOUN
fsr-3865	138	5	recommendations	recommendation	NOUN
fsr-3865	138	6	,	,	PUNCT
fsr-3865	138	7	particularly	particularly	ADV
fsr-3865	138	8	where	where	SCONJ
fsr-3865	138	9	high	high	ADJ
fsr-3865	138	10	-	-	PUNCT
fsr-3865	138	11	commission	commission	NOUN
fsr-3865	138	12	,	,	PUNCT
fsr-3865	138	13	proprietary	proprietary	ADJ
fsr-3865	138	14	investment	investment	NOUN
fsr-3865	138	15	products	product	NOUN
fsr-3865	138	16	are	be	AUX
fsr-3865	138	17	concerned	concern	VERB
fsr-3865	138	18	.	.	PUNCT
fsr-3865	139	1	the	the	DET
fsr-3865	139	2	compensation	compensation	NOUN
fsr-3865	139	3	matter	matter	NOUN
fsr-3865	139	4	is	be	AUX
fsr-3865	139	5	not	not	PART
fsr-3865	139	6	generally	generally	ADV
fsr-3865	139	7	thought	think	VERB
fsr-3865	139	8	to	to	PART
fsr-3865	139	9	be	be	AUX
fsr-3865	139	10	as	as	ADV
fsr-3865	139	11	problematic	problematic	ADJ
fsr-3865	139	12	in	in	ADP
fsr-3865	139	13	the	the	DET
fsr-3865	139	14	fee	fee	NOUN
fsr-3865	139	15	-	-	PUNCT
fsr-3865	139	16	based	base	VERB
fsr-3865	139	17	and	and	CCONJ
fsr-3865	139	18	combination	combination	NOUN
fsr-3865	139	19	venues	venue	NOUN
fsr-3865	139	20	because	because	SCONJ
fsr-3865	139	21	of	of	ADP
fsr-3865	139	22	the	the	DET
fsr-3865	139	23	absence	absence	NOUN
fsr-3865	139	24	or	or	CCONJ
fsr-3865	139	25	modification	modification	NOUN
fsr-3865	139	26	of	of	ADP
fsr-3865	139	27	transactional	transactional	ADJ
fsr-3865	139	28	compensation	compensation	NOUN
fsr-3865	139	29	.	.	PUNCT
fsr-3865	140	1	fee	fee	NOUN
fsr-3865	140	2	-	-	PUNCT
fsr-3865	140	3	only	only	ADJ
fsr-3865	140	4	planners	planner	NOUN
fsr-3865	140	5	are	be	AUX
fsr-3865	140	6	thought	think	VERB
fsr-3865	140	7	to	to	PART
fsr-3865	140	8	have	have	VERB
fsr-3865	140	9	less	less	ADJ
fsr-3865	140	10	motivation	motivation	NOUN
fsr-3865	140	11	than	than	ADP
fsr-3865	140	12	commission	commission	NOUN
fsr-3865	140	13	-	-	PUNCT
fsr-3865	140	14	based	base	VERB
fsr-3865	140	15	planners	planner	NOUN
fsr-3865	140	16	for	for	ADP
fsr-3865	140	17	putting	put	VERB
fsr-3865	140	18	their	their	PRON
fsr-3865	140	19	own	own	ADJ
fsr-3865	140	20	interests	interest	NOUN
fsr-3865	140	21	ahead	ahead	ADV
fsr-3865	140	22	of	of	ADP
fsr-3865	140	23	their	their	PRON
fsr-3865	140	24	clients	client	NOUN
fsr-3865	140	25	’	'	PUNCT
fsr-3865	140	26	;	;	PUNCT
fsr-3865	140	27	this	this	PRON
fsr-3865	140	28	is	be	AUX
fsr-3865	140	29	because	because	SCONJ
fsr-3865	140	30	the	the	DET
fsr-3865	140	31	fee	fee	NOUN
fsr-3865	140	32	-	-	PUNCT
fsr-3865	140	33	based	base	VERB
fsr-3865	140	34	planner	planner	NOUN
fsr-3865	140	35	does	do	AUX
fsr-3865	140	36	not	not	PART
fsr-3865	140	37	have	have	VERB
fsr-3865	140	38	the	the	DET
fsr-3865	140	39	temptation	temptation	NOUN
fsr-3865	140	40	to	to	PART
fsr-3865	140	41	engage	engage	VERB
fsr-3865	140	42	in	in	ADP
fsr-3865	140	43	unnecessary	unnecessary	ADJ
fsr-3865	140	44	trading	trading	NOUN
fsr-3865	140	45	in	in	ADP
fsr-3865	140	46	order	order	NOUN
fsr-3865	140	47	to	to	PART
fsr-3865	140	48	generate	generate	VERB
fsr-3865	140	49	income	income	NOUN
fsr-3865	140	50	for	for	ADP
fsr-3865	140	51	himself	himself	PRON
fsr-3865	140	52	.	.	PUNCT
fsr-3865	141	1	the	the	DET
fsr-3865	141	2	fee	fee	NOUN
fsr-3865	141	3	-	-	PUNCT
fsr-3865	141	4	only	only	ADJ
fsr-3865	141	5	planner	planner	NOUN
fsr-3865	141	6	is	be	AUX
fsr-3865	141	7	paid	pay	VERB
fsr-3865	141	8	for	for	ADP
fsr-3865	141	9	his	his	PRON
fsr-3865	141	10	advice	advice	NOUN
fsr-3865	141	11	only	only	ADV
fsr-3865	141	12	,	,	PUNCT
fsr-3865	141	13	thereby	thereby	ADV
fsr-3865	141	14	reducing	reduce	VERB
fsr-3865	141	15	or	or	CCONJ
fsr-3865	141	16	eliminating	eliminate	VERB
fsr-3865	141	17	conflicts	conflict	NOUN
fsr-3865	141	18	of	of	ADP
fsr-3865	141	19	interest	interest	NOUN
fsr-3865	141	20	and	and	CCONJ
fsr-3865	141	21	moral	moral	ADJ
fsr-3865	141	22	hazard	hazard	NOUN
fsr-3865	141	23	.	.	PUNCT
fsr-3865	142	1	an	an	DET
fsr-3865	142	2	investment	investment	NOUN
fsr-3865	142	3	planner	planner	NOUN
fsr-3865	142	4	who	who	PRON
fsr-3865	142	5	registers	register	VERB
fsr-3865	142	6	relatively	relatively	ADV
fsr-3865	142	7	highly	highly	ADV
fsr-3865	142	8	on	on	ADP
fsr-3865	142	9	an	an	DET
fsr-3865	142	10	ethical	ethical	ADJ
fsr-3865	142	11	development	development	NOUN
fsr-3865	142	12	scale	scale	NOUN
fsr-3865	142	13	,	,	PUNCT
fsr-3865	142	14	may	may	AUX
fsr-3865	142	15	therefore	therefore	ADV
fsr-3865	142	16	gravitate	gravitate	VERB
fsr-3865	142	17	to	to	ADP
fsr-3865	142	18	media	medium	NOUN
fsr-3865	142	19	of	of	ADP
fsr-3865	142	20	compensation	compensation	NOUN
fsr-3865	142	21	that	that	PRON
fsr-3865	142	22	present	present	VERB
fsr-3865	142	23	less	less	ADV
fsr-3865	142	24	moral	moral	ADJ
fsr-3865	142	25	dilemmas	dilemma	NOUN
fsr-3865	142	26	.	.	PUNCT
fsr-3865	143	1	(	(	PUNCT
fsr-3865	143	2	it	it	PRON
fsr-3865	143	3	is	be	AUX
fsr-3865	143	4	noted	note	VERB
fsr-3865	143	5	that	that	SCONJ
fsr-3865	143	6	the	the	DET
fsr-3865	143	7	moral	moral	ADJ
fsr-3865	143	8	development	development	NOUN
fsr-3865	143	9	literature	literature	NOUN
fsr-3865	143	10	does	do	AUX
fsr-3865	143	11	not	not	PART
fsr-3865	143	12	yet	yet	ADV
fsr-3865	143	13	address	address	VERB
fsr-3865	143	14	this	this	DET
fsr-3865	143	15	hypothesis	hypothesis	NOUN
fsr-3865	143	16	.	.	PUNCT
fsr-3865	143	17	)	)	PUNCT
fsr-3865	144	1	this	this	PRON
fsr-3865	144	2	is	be	AUX
fsr-3865	144	3	not	not	PART
fsr-3865	144	4	to	to	PART
fsr-3865	144	5	say	say	VERB
fsr-3865	144	6	that	that	SCONJ
fsr-3865	144	7	the	the	DET
fsr-3865	144	8	fee	fee	NOUN
fsr-3865	144	9	-	-	PUNCT
fsr-3865	144	10	based	base	VERB
fsr-3865	144	11	or	or	CCONJ
fsr-3865	144	12	combination	combination	NOUN
fsr-3865	144	13	investment	investment	NOUN
fsr-3865	144	14	planner	planner	NOUN
fsr-3865	144	15	is	be	AUX
fsr-3865	144	16	free	free	ADJ
fsr-3865	144	17	from	from	ADP
fsr-3865	144	18	conflicts	conflict	NOUN
fsr-3865	144	19	of	of	ADP
fsr-3865	144	20	interest	interest	NOUN
fsr-3865	144	21	or	or	CCONJ
fsr-3865	144	22	ethical	ethical	ADJ
fsr-3865	144	23	dilemmas	dilemma	NOUN
fsr-3865	144	24	.	.	PUNCT
fsr-3865	145	1	by	by	ADP
fsr-3865	145	2	charging	charge	VERB
fsr-3865	145	3	ongoing	ongoing	ADJ
fsr-3865	145	4	money	money	NOUN
fsr-3865	145	5	management	management	NOUN
fsr-3865	145	6	fees	fee	NOUN
fsr-3865	145	7	,	,	PUNCT
fsr-3865	145	8	the	the	DET
fsr-3865	145	9	financial	financial	ADJ
fsr-3865	145	10	planner	planner	NOUN
fsr-3865	145	11	can	can	AUX
fsr-3865	145	12	create	create	VERB
fsr-3865	145	13	an	an	DET
fsr-3865	145	14	annuity	annuity	NOUN
fsr-3865	145	15	,	,	PUNCT
fsr-3865	145	16	or	or	CCONJ
fsr-3865	145	17	perpetual	perpetual	ADJ
fsr-3865	145	18	income	income	NOUN
fsr-3865	145	19	stream	stream	NOUN
fsr-3865	145	20	for	for	ADP
fsr-3865	145	21	him	he	PRON
fsr-3865	145	22	/	/	SYM
fsr-3865	145	23	herself	herself	PRON
fsr-3865	145	24	,	,	PUNCT
fsr-3865	145	25	which	which	PRON
fsr-3865	145	26	may	may	AUX
fsr-3865	145	27	be	be	AUX
fsr-3865	145	28	more	more	ADV
fsr-3865	145	29	costly	costly	ADJ
fsr-3865	145	30	in	in	ADP
fsr-3865	145	31	the	the	DET
fsr-3865	145	32	long	long	ADV
fsr-3865	145	33	-	-	PUNCT
fsr-3865	145	34	run	run	NOUN
fsr-3865	145	35	for	for	ADP
fsr-3865	145	36	the	the	DET
fsr-3865	145	37	client	client	NOUN
fsr-3865	145	38	.	.	PUNCT
fsr-3865	146	1	this	this	PRON
fsr-3865	146	2	compares	compare	VERB
fsr-3865	146	3	to	to	ADP
fsr-3865	146	4	the	the	DET
fsr-3865	146	5	alternative	alternative	NOUN
fsr-3865	146	6	of	of	ADP
fsr-3865	146	7	having	having	AUX
fsr-3865	146	8	effected	effect	VERB
fsr-3865	146	9	a	a	DET
fsr-3865	146	10	one	one	NUM
fsr-3865	146	11	-	-	PUNCT
fsr-3865	146	12	time	time	NOUN
fsr-3865	146	13	commissionable	commissionable	ADJ
fsr-3865	146	14	transaction	transaction	NOUN
fsr-3865	146	15	that	that	PRON
fsr-3865	146	16	nonetheless	nonetheless	ADV
fsr-3865	146	17	satisfies	satisfy	VERB
fsr-3865	146	18	all	all	DET
fsr-3865	146	19	the	the	DET
fsr-3865	146	20	client	client	NOUN
fsr-3865	146	21	’s	’s	PART
fsr-3865	146	22	present	present	ADJ
fsr-3865	146	23	financial	financial	ADJ
fsr-3865	146	24	objectives	objective	NOUN
fsr-3865	146	25	.	.	PUNCT
fsr-3865	147	1	“	"	PUNCT
fsr-3865	147	2	for	for	ADP
fsr-3865	147	3	too	too	ADV
fsr-3865	147	4	many	many	ADJ
fsr-3865	147	5	planners	planner	NOUN
fsr-3865	147	6	,	,	PUNCT
fsr-3865	147	7	assets	asset	NOUN
fsr-3865	147	8	under	under	ADP
fsr-3865	147	9	management	management	NOUN
fsr-3865	147	10	means	mean	VERB
fsr-3865	147	11	assets	asset	NOUN
fsr-3865	147	12	under	under	ADP
fsr-3865	147	13	a	a	DET
fsr-3865	147	14	fee	fee	NOUN
fsr-3865	147	15	-	-	PUNCT
fsr-3865	147	16	collection	collection	NOUN
fsr-3865	147	17	system	system	NOUN
fsr-3865	147	18	”	"	PUNCT
fsr-3865	147	19	(	(	PUNCT
fsr-3865	147	20	abram	abram	INTJ
fsr-3865	147	21	,	,	PUNCT
fsr-3865	147	22	1996	1996	NUM
fsr-3865	147	23	,	,	PUNCT
fsr-3865	147	24	p.	p.	NOUN
fsr-3865	147	25	83	83	NUM
fsr-3865	147	26	)	)	PUNCT
fsr-3865	147	27	.	.	PUNCT
fsr-3865	148	1	the	the	DET
fsr-3865	148	2	financial	financial	ADJ
fsr-3865	148	3	planning	planning	NOUN
fsr-3865	148	4	industry	industry	NOUN
fsr-3865	148	5	has	have	AUX
fsr-3865	148	6	been	be	AUX
fsr-3865	148	7	marked	mark	VERB
fsr-3865	148	8	by	by	ADP
fsr-3865	148	9	the	the	DET
fsr-3865	148	10	increasing	increase	VERB
fsr-3865	148	11	professionalization	professionalization	NOUN
fsr-3865	148	12	of	of	ADP
fsr-3865	148	13	its	its	PRON
fsr-3865	148	14	ranks	rank	NOUN
fsr-3865	148	15	since	since	SCONJ
fsr-3865	148	16	the	the	DET
fsr-3865	148	17	advent	advent	NOUN
fsr-3865	148	18	of	of	ADP
fsr-3865	148	19	the	the	DET
fsr-3865	148	20	certified	certify	VERB
fsr-3865	148	21	financial	financial	ADJ
fsr-3865	148	22	planner	planner	NOUN
fsr-3865	148	23	(	(	PUNCT
fsr-3865	148	24	cfp	cfp	NOUN
fsr-3865	148	25	)	)	PUNCT
fsr-3865	148	26	designation	designation	NOUN
fsr-3865	148	27	in	in	ADP
fsr-3865	148	28	1973	1973	NUM
fsr-3865	148	29	.	.	PUNCT
fsr-3865	149	1	throughout	throughout	ADP
fsr-3865	149	2	history	history	NOUN
fsr-3865	149	3	,	,	PUNCT
fsr-3865	149	4	“	"	PUNCT
fsr-3865	149	5	profession	profession	NOUN
fsr-3865	149	6	”	"	PUNCT
fsr-3865	149	7	has	have	AUX
fsr-3865	149	8	been	be	AUX
fsr-3865	149	9	defined	define	VERB
fsr-3865	149	10	as	as	ADP
fsr-3865	149	11	an	an	DET
fsr-3865	149	12	occupation	occupation	NOUN
fsr-3865	149	13	,	,	PUNCT
fsr-3865	149	14	which	which	PRON
fsr-3865	149	15	requires	require	VERB
fsr-3865	149	16	training	training	NOUN
fsr-3865	149	17	and	and	CCONJ
fsr-3865	149	18	specialized	specialized	ADJ
fsr-3865	149	19	study	study	NOUN
fsr-3865	149	20	.	.	PUNCT
fsr-3865	150	1	in	in	ADP
fsr-3865	150	2	addition	addition	NOUN
fsr-3865	150	3	to	to	ADP
fsr-3865	150	4	examinations	examination	NOUN
fsr-3865	150	5	and	and	CCONJ
fsr-3865	150	6	other	other	ADJ
fsr-3865	150	7	criteria	criterion	NOUN
fsr-3865	150	8	that	that	PRON
fsr-3865	150	9	go	go	VERB
fsr-3865	150	10	along	along	ADP
fsr-3865	150	11	with	with	ADP
fsr-3865	150	12	admission	admission	NOUN
fsr-3865	150	13	to	to	ADP
fsr-3865	150	14	a	a	DET
fsr-3865	150	15	professional	professional	ADJ
fsr-3865	150	16	society	society	NOUN
fsr-3865	150	17	’s	’s	PART
fsr-3865	150	18	ranks	rank	NOUN
fsr-3865	150	19	,	,	PUNCT
fsr-3865	150	20	including	include	VERB
fsr-3865	150	21	cfp	cfp	NOUN
fsr-3865	150	22	licensure	licensure	NOUN
fsr-3865	150	23	,	,	PUNCT
fsr-3865	150	24	come	come	VERB
fsr-3865	150	25	numerous	numerous	ADJ
fsr-3865	150	26	behavioral	behavioral	ADJ
fsr-3865	150	27	and	and	CCONJ
fsr-3865	150	28	ethical	ethical	ADJ
fsr-3865	150	29	expectations	expectation	NOUN
fsr-3865	150	30	.	.	PUNCT
fsr-3865	151	1	there	there	PRON
fsr-3865	151	2	is	be	VERB
fsr-3865	151	3	“	"	PUNCT
fsr-3865	151	4	the	the	DET
fsr-3865	151	5	belief	belief	NOUN
fsr-3865	151	6	and	and	CCONJ
fsr-3865	151	7	social	social	ADJ
fsr-3865	151	8	expectation	expectation	NOUN
fsr-3865	151	9	that	that	SCONJ
fsr-3865	151	10	the	the	DET
fsr-3865	151	11	possession	possession	NOUN
fsr-3865	151	12	of	of	ADP
fsr-3865	151	13	special	special	ADJ
fsr-3865	151	14	knowledge	knowledge	NOUN
fsr-3865	151	15	and	and	CCONJ
fsr-3865	151	16	skills	skill	NOUN
fsr-3865	151	17	carries	carry	VERB
fsr-3865	151	18	with	with	ADP
fsr-3865	151	19	it	it	PRON
fsr-3865	151	20	the	the	DET
fsr-3865	151	21	mandate	mandate	NOUN
fsr-3865	151	22	for	for	ADP
fsr-3865	151	23	its	its	PRON
fsr-3865	151	24	moral	moral	ADJ
fsr-3865	151	25	and	and	CCONJ
fsr-3865	151	26	ethical	ethical	ADJ
fsr-3865	151	27	use	use	NOUN
fsr-3865	151	28	”	"	PUNCT
fsr-3865	151	29	(	(	PUNCT
fsr-3865	151	30	self	self	NOUN
fsr-3865	151	31	&	&	CCONJ
fsr-3865	151	32	baldwin	baldwin	PROPN
fsr-3865	151	33	,	,	PUNCT
fsr-3865	151	34	1994	1994	NUM
fsr-3865	151	35	,	,	PUNCT
fsr-3865	151	36	p.	p.	NOUN
fsr-3865	151	37	147	147	NUM
fsr-3865	151	38	)	)	PUNCT
fsr-3865	151	39	.	.	PUNCT
fsr-3865	152	1	professionals	professional	NOUN
fsr-3865	152	2	who	who	PRON
fsr-3865	152	3	are	be	AUX
fsr-3865	152	4	holders	holder	NOUN
fsr-3865	152	5	of	of	ADP
fsr-3865	152	6	certificates	certificate	NOUN
fsr-3865	152	7	must	must	AUX
fsr-3865	152	8	both	both	CCONJ
fsr-3865	152	9	abide	abide	VERB
fsr-3865	152	10	by	by	ADP
fsr-3865	152	11	the	the	DET
fsr-3865	152	12	relevant	relevant	ADJ
fsr-3865	152	13	codes	code	NOUN
fsr-3865	152	14	of	of	ADP
fsr-3865	152	15	ethics	ethic	NOUN
fsr-3865	152	16	and	and	CCONJ
fsr-3865	152	17	adhere	adhere	VERB
fsr-3865	152	18	to	to	ADP
fsr-3865	152	19	professional	professional	ADJ
fsr-3865	152	20	standards	standard	NOUN
fsr-3865	152	21	(	(	PUNCT
fsr-3865	152	22	king	king	NOUN
fsr-3865	152	23	&	&	CCONJ
fsr-3865	152	24	chironna	chironna	PROPN
fsr-3865	152	25	,	,	PUNCT
fsr-3865	152	26	1989	1989	NUM
fsr-3865	152	27	,	,	PUNCT
fsr-3865	152	28	p.	p.	NOUN
fsr-3865	152	29	29	29	NUM
fsr-3865	152	30	)	)	PUNCT
fsr-3865	152	31	.	.	PUNCT
fsr-3865	153	1	indeed	indeed	ADV
fsr-3865	153	2	,	,	PUNCT
fsr-3865	153	3	an	an	DET
fsr-3865	153	4	important	important	ADJ
fsr-3865	153	5	reason	reason	NOUN
fsr-3865	153	6	that	that	SCONJ
fsr-3865	153	7	a	a	DET
fsr-3865	153	8	professional	professional	ADJ
fsr-3865	153	9	organization	organization	NOUN
fsr-3865	153	10	is	be	AUX
fsr-3865	153	11	formed	form	VERB
fsr-3865	153	12	is	be	AUX
fsr-3865	153	13	to	to	PART
fsr-3865	153	14	create	create	VERB
fsr-3865	153	15	a	a	DET
fsr-3865	153	16	specialized	specialized	ADJ
fsr-3865	153	17	code	code	NOUN
fsr-3865	153	18	of	of	ADP
fsr-3865	153	19	ethics	ethic	NOUN
fsr-3865	153	20	that	that	PRON
fsr-3865	153	21	circumscribes	circumscribe	VERB
fsr-3865	153	22	the	the	DET
fsr-3865	153	23	profession	profession	NOUN
fsr-3865	153	24	and	and	CCONJ
fsr-3865	153	25	its	its	PRON
fsr-3865	153	26	community	community	NOUN
fsr-3865	153	27	(	(	PUNCT
fsr-3865	153	28	durkheim	durkheim	PROPN
fsr-3865	153	29	,	,	PUNCT
fsr-3865	153	30	1958	1958	NUM
fsr-3865	153	31	)	)	PUNCT
fsr-3865	153	32	.	.	PUNCT
fsr-3865	154	1	the	the	DET
fsr-3865	154	2	cfp	cfp	PROPN
fsr-3865	154	3	designation	designation	NOUN
fsr-3865	154	4	is	be	AUX
fsr-3865	154	5	also	also	ADV
fsr-3865	154	6	well	well	ADV
fsr-3865	154	7	recognized	recognize	VERB
fsr-3865	154	8	.	.	PUNCT
fsr-3865	155	1	in	in	ADP
fsr-3865	155	2	a	a	DET
fsr-3865	155	3	study	study	NOUN
fsr-3865	155	4	concerning	concern	VERB
fsr-3865	155	5	the	the	DET
fsr-3865	155	6	recognition	recognition	NOUN
fsr-3865	155	7	of	of	ADP
fsr-3865	155	8	professional	professional	ADJ
fsr-3865	155	9	designations	designation	NOUN
fsr-3865	155	10	,	,	PUNCT
fsr-3865	155	11	the	the	DET
fsr-3865	155	12	certified	certify	VERB
fsr-3865	155	13	public	public	ADJ
fsr-3865	155	14	accountant	accountant	NOUN
fsr-3865	155	15	(	(	PUNCT
fsr-3865	155	16	cpa	cpa	NOUN
fsr-3865	155	17	)	)	PUNCT
fsr-3865	155	18	designation	designation	NOUN
fsr-3865	155	19	was	be	AUX
fsr-3865	155	20	most	most	ADV
fsr-3865	155	21	recognized	recognize	VERB
fsr-3865	155	22	,	,	PUNCT
fsr-3865	155	23	while	while	SCONJ
fsr-3865	155	24	the	the	DET
fsr-3865	155	25	certified	certify	VERB
fsr-3865	155	26	financial	financial	ADJ
fsr-3865	155	27	planner	planner	NOUN
fsr-3865	155	28	(	(	PUNCT
fsr-3865	155	29	cfp	cfp	PROPN
fsr-3865	155	30	)	)	PUNCT
fsr-3865	155	31	and	and	CCONJ
fsr-3865	155	32	certified	certify	VERB
fsr-3865	155	33	life	life	NOUN
fsr-3865	155	34	underwriter	underwriter	NOUN
fsr-3865	155	35	229k.s	229k.	NOUN
fsr-3865	155	36	.	.	PUNCT
fsr-3865	156	1	bigel	bigel	NOUN
fsr-3865	156	2	/	/	SYM
fsr-3865	156	3	financial	financial	ADJ
fsr-3865	156	4	services	service	NOUN
fsr-3865	156	5	review	review	VERB
fsr-3865	156	6	7	7	NUM
fsr-3865	156	7	(	(	PUNCT
fsr-3865	156	8	1998	1998	NUM
fsr-3865	156	9	)	)	PUNCT
fsr-3865	157	1	223–236	223–236	NUM
fsr-3865	157	2	(	(	PUNCT
fsr-3865	157	3	clu	clu	PROPN
fsr-3865	157	4	)	)	PUNCT
fsr-3865	157	5	were	be	AUX
fsr-3865	157	6	next	next	ADV
fsr-3865	157	7	most	most	ADV
fsr-3865	157	8	recognized	recognize	VERB
fsr-3865	157	9	(	(	PUNCT
fsr-3865	157	10	nelson	nelson	PROPN
fsr-3865	157	11	&	&	CCONJ
fsr-3865	157	12	nelson	nelson	PROPN
fsr-3865	157	13	,	,	PUNCT
fsr-3865	157	14	1997	1997	NUM
fsr-3865	157	15	)	)	PUNCT
fsr-3865	157	16	.	.	PUNCT
fsr-3865	158	1	cfp	cfp	PROPN
fsr-3865	158	2	recognition	recognition	PROPN
fsr-3865	158	3	was	be	AUX
fsr-3865	158	4	also	also	ADV
fsr-3865	158	5	noted	note	VERB
fsr-3865	158	6	as	as	ADP
fsr-3865	158	7	being	be	AUX
fsr-3865	158	8	in	in	ADP
fsr-3865	158	9	ascendance	ascendance	NOUN
fsr-3865	158	10	,	,	PUNCT
fsr-3865	158	11	while	while	SCONJ
fsr-3865	158	12	clu	clu	PROPN
fsr-3865	158	13	recognition	recognition	NOUN
fsr-3865	158	14	appeared	appear	VERB
fsr-3865	158	15	to	to	PART
fsr-3865	158	16	be	be	AUX
fsr-3865	158	17	in	in	ADP
fsr-3865	158	18	decline	decline	NOUN
fsr-3865	158	19	.	.	PUNCT
fsr-3865	159	1	this	this	DET
fsr-3865	159	2	study	study	NOUN
fsr-3865	159	3	,	,	PUNCT
fsr-3865	159	4	however	however	ADV
fsr-3865	159	5	,	,	PUNCT
fsr-3865	159	6	was	be	AUX
fsr-3865	159	7	not	not	PART
fsr-3865	159	8	concerned	concern	VERB
fsr-3865	159	9	with	with	ADP
fsr-3865	159	10	public	public	ADJ
fsr-3865	159	11	accounting	accounting	NOUN
fsr-3865	159	12	(	(	PUNCT
fsr-3865	159	13	cpa	cpa	NOUN
fsr-3865	159	14	)	)	PUNCT
fsr-3865	159	15	or	or	CCONJ
fsr-3865	159	16	insurance	insurance	NOUN
fsr-3865	159	17	(	(	PUNCT
fsr-3865	159	18	clu	clu	NOUN
fsr-3865	159	19	)	)	PUNCT
fsr-3865	159	20	respectively	respectively	ADV
fsr-3865	159	21	,	,	PUNCT
fsr-3865	159	22	but	but	CCONJ
fsr-3865	159	23	with	with	ADP
fsr-3865	159	24	investment	investment	NOUN
fsr-3865	159	25	planning	planning	NOUN
fsr-3865	159	26	,	,	PUNCT
fsr-3865	159	27	by	by	ADP
fsr-3865	159	28	and	and	CCONJ
fsr-3865	159	29	large	large	ADJ
fsr-3865	159	30	the	the	DET
fsr-3865	159	31	domain	domain	NOUN
fsr-3865	159	32	of	of	ADP
fsr-3865	159	33	cfp	cfp	PROPN
fsr-3865	159	34	designees	designee	NOUN
fsr-3865	159	35	.	.	PUNCT
fsr-3865	160	1	although	although	SCONJ
fsr-3865	160	2	no	no	DET
fsr-3865	160	3	studies	study	NOUN
fsr-3865	160	4	were	be	AUX
fsr-3865	160	5	found	find	VERB
fsr-3865	160	6	in	in	ADP
fsr-3865	160	7	connection	connection	NOUN
fsr-3865	160	8	with	with	ADP
fsr-3865	160	9	the	the	DET
fsr-3865	160	10	clu	clu	PROPN
fsr-3865	160	11	designation	designation	NOUN
fsr-3865	160	12	,	,	PUNCT
fsr-3865	160	13	a	a	DET
fsr-3865	160	14	plethora	plethora	NOUN
fsr-3865	160	15	of	of	ADP
fsr-3865	160	16	studies	study	NOUN
fsr-3865	160	17	have	have	AUX
fsr-3865	160	18	been	be	AUX
fsr-3865	160	19	done	do	VERB
fsr-3865	160	20	concerning	concern	VERB
fsr-3865	160	21	the	the	DET
fsr-3865	160	22	moral	moral	ADJ
fsr-3865	160	23	judgement	judgement	NOUN
fsr-3865	160	24	of	of	ADP
fsr-3865	160	25	cpas	cpas	PROPN
fsr-3865	160	26	(	(	PUNCT
fsr-3865	160	27	armstrong	armstrong	PROPN
fsr-3865	160	28	,	,	PUNCT
fsr-3865	160	29	1984	1984	NUM
fsr-3865	160	30	;	;	PUNCT
fsr-3865	160	31	arnold	arnold	PROPN
fsr-3865	160	32	&	&	CCONJ
fsr-3865	160	33	ponemon	ponemon	PROPN
fsr-3865	160	34	,	,	PUNCT
fsr-3865	160	35	1987	1987	NUM
fsr-3865	160	36	,	,	PUNCT
fsr-3865	160	37	1991	1991	NUM
fsr-3865	160	38	;	;	PUNCT
fsr-3865	160	39	jones	jones	PROPN
fsr-3865	160	40	&	&	CCONJ
fsr-3865	160	41	ponemon	ponemon	PROPN
fsr-3865	160	42	,	,	PUNCT
fsr-3865	160	43	1993	1993	NUM
fsr-3865	160	44	;	;	PUNCT
fsr-3865	160	45	loeb	loeb	PROPN
fsr-3865	160	46	,	,	PUNCT
fsr-3865	160	47	1971	1971	NUM
fsr-3865	160	48	;	;	PUNCT
fsr-3865	160	49	ponemon	ponemon	NOUN
fsr-3865	160	50	,	,	PUNCT
fsr-3865	160	51	1990	1990	NUM
fsr-3865	160	52	;	;	PUNCT
fsr-3865	160	53	ponemon	ponemon	PROPN
fsr-3865	160	54	&	&	CCONJ
fsr-3865	160	55	gabhart	gabhart	PROPN
fsr-3865	160	56	,	,	PUNCT
fsr-3865	160	57	1990	1990	NUM
fsr-3865	160	58	,	,	PUNCT
fsr-3865	160	59	1993	1993	NUM
fsr-3865	160	60	;	;	PUNCT
fsr-3865	160	61	shaub	shaub	NOUN
fsr-3865	160	62	,	,	PUNCT
fsr-3865	160	63	1994	1994	NUM
fsr-3865	160	64	)	)	PUNCT
fsr-3865	160	65	.	.	PUNCT
fsr-3865	161	1	however	however	ADV
fsr-3865	161	2	,	,	PUNCT
fsr-3865	161	3	the	the	DET
fsr-3865	161	4	moral	moral	ADJ
fsr-3865	161	5	dilemmas	dilemma	NOUN
fsr-3865	161	6	faced	face	VERB
fsr-3865	161	7	by	by	ADP
fsr-3865	161	8	the	the	DET
fsr-3865	161	9	cpa	cpa	NOUN
fsr-3865	161	10	,	,	PUNCT
fsr-3865	161	11	who	who	PRON
fsr-3865	161	12	until	until	ADP
fsr-3865	161	13	very	very	ADV
fsr-3865	161	14	recently	recently	ADV
fsr-3865	161	15	did	do	AUX
fsr-3865	161	16	not	not	PART
fsr-3865	161	17	offer	offer	VERB
fsr-3865	161	18	commission	commission	NOUN
fsr-3865	161	19	products	product	NOUN
fsr-3865	161	20	,	,	PUNCT
fsr-3865	161	21	are	be	AUX
fsr-3865	161	22	different	different	ADJ
fsr-3865	161	23	than	than	ADP
fsr-3865	161	24	those	those	PRON
fsr-3865	161	25	facing	face	VERB
fsr-3865	161	26	the	the	DET
fsr-3865	161	27	investment	investment	NOUN
fsr-3865	161	28	planner	planner	NOUN
fsr-3865	161	29	,	,	PUNCT
fsr-3865	161	30	who	who	PRON
fsr-3865	161	31	is	be	AUX
fsr-3865	161	32	also	also	ADV
fsr-3865	161	33	faced	face	VERB
fsr-3865	161	34	with	with	ADP
fsr-3865	161	35	the	the	DET
fsr-3865	161	36	vagaries	vagary	NOUN
fsr-3865	161	37	of	of	ADP
fsr-3865	161	38	the	the	DET
fsr-3865	161	39	financial	financial	ADJ
fsr-3865	161	40	markets	market	NOUN
fsr-3865	161	41	and	and	CCONJ
fsr-3865	161	42	clients	client	NOUN
fsr-3865	161	43	’	’	PART
fsr-3865	161	44	perceptions	perception	NOUN
fsr-3865	161	45	thereof	thereof	ADV
fsr-3865	161	46	.	.	PUNCT
fsr-3865	162	1	given	give	VERB
fsr-3865	162	2	the	the	DET
fsr-3865	162	3	absence	absence	NOUN
fsr-3865	162	4	to	to	ADP
fsr-3865	162	5	date	date	NOUN
fsr-3865	162	6	of	of	ADP
fsr-3865	162	7	research	research	NOUN
fsr-3865	162	8	concerning	concern	VERB
fsr-3865	162	9	the	the	DET
fsr-3865	162	10	ethical	ethical	ADJ
fsr-3865	162	11	development	development	NOUN
fsr-3865	162	12	of	of	ADP
fsr-3865	162	13	investment	investment	NOUN
fsr-3865	162	14	planners	planner	NOUN
fsr-3865	162	15	,	,	PUNCT
fsr-3865	162	16	prior	prior	ADJ
fsr-3865	162	17	research	research	NOUN
fsr-3865	162	18	in	in	ADP
fsr-3865	162	19	connection	connection	NOUN
fsr-3865	162	20	with	with	ADP
fsr-3865	162	21	accountants	accountant	NOUN
fsr-3865	162	22	is	be	AUX
fsr-3865	162	23	of	of	ADP
fsr-3865	162	24	some	some	DET
fsr-3865	162	25	interest	interest	NOUN
fsr-3865	162	26	.	.	PUNCT
fsr-3865	163	1	in	in	ADP
fsr-3865	163	2	a	a	DET
fsr-3865	163	3	paper	paper	NOUN
fsr-3865	163	4	concerning	concern	VERB
fsr-3865	163	5	accounting	accounting	NOUN
fsr-3865	163	6	students	student	NOUN
fsr-3865	163	7	who	who	PRON
fsr-3865	163	8	studied	study	VERB
fsr-3865	163	9	the	the	DET
fsr-3865	163	10	american	american	PROPN
fsr-3865	163	11	institute	institute	PROPN
fsr-3865	163	12	of	of	ADP
fsr-3865	163	13	certified	certify	VERB
fsr-3865	163	14	public	public	ADJ
fsr-3865	163	15	accountant	accountant	NOUN
fsr-3865	163	16	’s	’s	PART
fsr-3865	163	17	(	(	PUNCT
fsr-3865	163	18	aicpa	aicpa	PROPN
fsr-3865	163	19	)	)	PUNCT
fsr-3865	163	20	ethical	ethical	PROPN
fsr-3865	163	21	code	code	PROPN
fsr-3865	163	22	,	,	PUNCT
fsr-3865	163	23	fulmer	fulmer	PROPN
fsr-3865	163	24	and	and	CCONJ
fsr-3865	163	25	cargile	cargile	ADJ
fsr-3865	163	26	(	(	PUNCT
fsr-3865	163	27	1987	1987	NUM
fsr-3865	163	28	)	)	PUNCT
fsr-3865	163	29	found	find	VERB
fsr-3865	163	30	that	that	SCONJ
fsr-3865	163	31	the	the	DET
fsr-3865	163	32	students	student	NOUN
fsr-3865	163	33	had	have	VERB
fsr-3865	163	34	greater	great	ADJ
fsr-3865	163	35	awareness	awareness	NOUN
fsr-3865	163	36	of	of	ADP
fsr-3865	163	37	ethical	ethical	ADJ
fsr-3865	163	38	issues	issue	NOUN
fsr-3865	163	39	as	as	SCONJ
fsr-3865	163	40	compared	compare	VERB
fsr-3865	163	41	with	with	ADP
fsr-3865	163	42	those	those	PRON
fsr-3865	163	43	who	who	PRON
fsr-3865	163	44	had	have	AUX
fsr-3865	163	45	not	not	PART
fsr-3865	163	46	studied	study	VERB
fsr-3865	163	47	the	the	DET
fsr-3865	163	48	code	code	NOUN
fsr-3865	163	49	.	.	PUNCT
fsr-3865	164	1	moreover	moreover	ADV
fsr-3865	164	2	,	,	PUNCT
fsr-3865	164	3	sellers	seller	NOUN
fsr-3865	164	4	(	(	PUNCT
fsr-3865	164	5	1979	1979	NUM
fsr-3865	164	6	)	)	PUNCT
fsr-3865	164	7	found	find	VERB
fsr-3865	164	8	that	that	SCONJ
fsr-3865	164	9	such	such	ADJ
fsr-3865	164	10	students	student	NOUN
fsr-3865	164	11	perceived	perceive	VERB
fsr-3865	164	12	ethical	ethical	ADJ
fsr-3865	164	13	issues	issue	NOUN
fsr-3865	164	14	in	in	ADP
fsr-3865	164	15	a	a	DET
fsr-3865	164	16	manner	manner	NOUN
fsr-3865	164	17	similar	similar	ADJ
fsr-3865	164	18	to	to	ADP
fsr-3865	164	19	that	that	PRON
fsr-3865	164	20	indicated	indicate	VERB
fsr-3865	164	21	in	in	ADP
fsr-3865	164	22	the	the	DET
fsr-3865	164	23	aicpa	aicpa	ADJ
fsr-3865	164	24	ethical	ethical	PROPN
fsr-3865	164	25	code	code	NOUN
fsr-3865	164	26	,	,	PUNCT
fsr-3865	164	27	whereas	whereas	SCONJ
fsr-3865	164	28	students	student	NOUN
fsr-3865	164	29	who	who	PRON
fsr-3865	164	30	had	have	AUX
fsr-3865	164	31	not	not	PART
fsr-3865	164	32	studied	study	VERB
fsr-3865	164	33	the	the	DET
fsr-3865	164	34	code	code	NOUN
fsr-3865	164	35	had	have	VERB
fsr-3865	164	36	a	a	DET
fsr-3865	164	37	more	more	ADV
fsr-3865	164	38	dissimilar	dissimilar	ADJ
fsr-3865	164	39	perception	perception	NOUN
fsr-3865	164	40	.	.	PUNCT
fsr-3865	165	1	similarly	similarly	ADV
fsr-3865	165	2	,	,	PUNCT
fsr-3865	165	3	the	the	DET
fsr-3865	165	4	cfp	cfp	PROPN
fsr-3865	165	5	certification	certification	NOUN
fsr-3865	165	6	examination	examination	NOUN
fsr-3865	165	7	requires	require	VERB
fsr-3865	165	8	that	that	SCONJ
fsr-3865	165	9	the	the	DET
fsr-3865	165	10	cfp	cfp	PROPN
fsr-3865	165	11	candidate	candidate	NOUN
fsr-3865	165	12	be	be	AUX
fsr-3865	165	13	knowledgeable	knowledgeable	ADJ
fsr-3865	165	14	of	of	ADP
fsr-3865	165	15	the	the	DET
fsr-3865	165	16	cfp	cfp	PROPN
fsr-3865	165	17	board	board	PROPN
fsr-3865	165	18	of	of	ADP
fsr-3865	165	19	standards	standard	NOUN
fsr-3865	165	20	’	'	PUNCT
fsr-3865	165	21	code	code	NOUN
fsr-3865	165	22	of	of	ADP
fsr-3865	165	23	ethics	ethic	NOUN
fsr-3865	165	24	and	and	CCONJ
fsr-3865	165	25	professional	professional	ADJ
fsr-3865	165	26	responsibility	responsibility	NOUN
fsr-3865	165	27	.	.	PUNCT
fsr-3865	166	1	once	once	ADV
fsr-3865	166	2	being	be	AUX
fsr-3865	166	3	awarded	award	VERB
fsr-3865	166	4	the	the	DET
fsr-3865	166	5	cfp	cfp	PROPN
fsr-3865	166	6	designation	designation	NOUN
fsr-3865	166	7	,	,	PUNCT
fsr-3865	166	8	the	the	DET
fsr-3865	166	9	cfp	cfp	PROPN
fsr-3865	166	10	licensee	licensee	NOUN
fsr-3865	166	11	must	must	AUX
fsr-3865	166	12	subscribe	subscribe	VERB
fsr-3865	166	13	to	to	ADP
fsr-3865	166	14	the	the	DET
fsr-3865	166	15	code	code	NOUN
fsr-3865	166	16	and	and	CCONJ
fsr-3865	166	17	take	take	VERB
fsr-3865	166	18	continuing	continue	VERB
fsr-3865	166	19	education	education	NOUN
fsr-3865	166	20	courses	course	NOUN
fsr-3865	166	21	in	in	ADP
fsr-3865	166	22	cfp	cfp	PROPN
fsr-3865	166	23	ethics	ethic	NOUN
fsr-3865	166	24	for	for	ADP
fsr-3865	166	25	a	a	DET
fsr-3865	166	26	minimum	minimum	NOUN
fsr-3865	166	27	of	of	ADP
fsr-3865	166	28	two	two	NUM
fsr-3865	166	29	credit	credit	NOUN
fsr-3865	166	30	hours	hour	NOUN
fsr-3865	166	31	(	(	PUNCT
fsr-3865	166	32	i.e.	i.e.	X
fsr-3865	166	33	,	,	PUNCT
fsr-3865	166	34	four	four	NUM
fsr-3865	166	35	classroom	classroom	NOUN
fsr-3865	166	36	hours	hour	NOUN
fsr-3865	166	37	)	)	PUNCT
fsr-3865	166	38	every	every	DET
fsr-3865	166	39	two	two	NUM
fsr-3865	166	40	years	year	NOUN
fsr-3865	166	41	in	in	ADP
fsr-3865	166	42	order	order	NOUN
fsr-3865	166	43	to	to	PART
fsr-3865	166	44	maintain	maintain	VERB
fsr-3865	166	45	the	the	DET
fsr-3865	166	46	cfp	cfp	NOUN
fsr-3865	166	47	status	status	NOUN
fsr-3865	166	48	.	.	PUNCT
fsr-3865	167	1	in	in	ADP
fsr-3865	167	2	summary	summary	NOUN
fsr-3865	167	3	,	,	PUNCT
fsr-3865	167	4	the	the	DET
fsr-3865	167	5	respective	respective	ADJ
fsr-3865	167	6	correlations	correlation	NOUN
fsr-3865	167	7	of	of	ADP
fsr-3865	167	8	compensation	compensation	NOUN
fsr-3865	167	9	sources	source	NOUN
fsr-3865	167	10	and	and	CCONJ
fsr-3865	167	11	professionalization	professionalization	NOUN
fsr-3865	167	12	with	with	ADP
fsr-3865	167	13	the	the	DET
fsr-3865	167	14	investment	investment	NOUN
fsr-3865	167	15	planner	planner	NOUN
fsr-3865	167	16	’s	’s	PART
fsr-3865	167	17	ethical	ethical	ADJ
fsr-3865	167	18	development	development	NOUN
fsr-3865	167	19	constituted	constitute	VERB
fsr-3865	167	20	the	the	DET
fsr-3865	167	21	focus	focus	NOUN
fsr-3865	167	22	of	of	ADP
fsr-3865	167	23	this	this	DET
fsr-3865	167	24	research	research	NOUN
fsr-3865	167	25	.	.	PUNCT
fsr-3865	168	1	it	it	PRON
fsr-3865	168	2	is	be	AUX
fsr-3865	168	3	expected	expect	VERB
fsr-3865	168	4	that	that	SCONJ
fsr-3865	168	5	fee	fee	NOUN
fsr-3865	168	6	-	-	PUNCT
fsr-3865	168	7	based	base	VERB
fsr-3865	168	8	planners	planner	NOUN
fsr-3865	168	9	and	and	CCONJ
fsr-3865	168	10	certified	certify	VERB
fsr-3865	168	11	financial	financial	ADJ
fsr-3865	168	12	planner	planner	NOUN
fsr-3865	168	13	designees	designee	NOUN
fsr-3865	168	14	will	will	AUX
fsr-3865	168	15	score	score	VERB
fsr-3865	168	16	higher	higher	ADV
fsr-3865	168	17	on	on	ADP
fsr-3865	168	18	rest	rest	NOUN
fsr-3865	168	19	’s	’s	PART
fsr-3865	168	20	moral	moral	ADJ
fsr-3865	168	21	judgement	judgement	NOUN
fsr-3865	168	22	scale	scale	NOUN
fsr-3865	168	23	(	(	PUNCT
fsr-3865	168	24	i.e.	i.e.	X
fsr-3865	168	25	,	,	PUNCT
fsr-3865	168	26	p	p	NOUN
fsr-3865	168	27	-	-	PUNCT
fsr-3865	168	28	score	score	NOUN
fsr-3865	168	29	)	)	PUNCT
fsr-3865	168	30	than	than	ADP
fsr-3865	168	31	both	both	DET
fsr-3865	168	32	commission	commission	NOUN
fsr-3865	168	33	-	-	PUNCT
fsr-3865	168	34	based	base	VERB
fsr-3865	168	35	and	and	CCONJ
fsr-3865	168	36	combination	combination	NOUN
fsr-3865	168	37	planners	planner	NOUN
fsr-3865	168	38	,	,	PUNCT
fsr-3865	168	39	and	and	CCONJ
fsr-3865	168	40	non	non	ADJ
fsr-3865	168	41	-	-	ADJ
fsr-3865	168	42	cfp	cfp	ADJ
fsr-3865	168	43	practitioners	practitioner	NOUN
fsr-3865	168	44	.	.	PUNCT
fsr-3865	169	1	the	the	DET
fsr-3865	169	2	following	following	NOUN
fsr-3865	169	3	articulates	articulate	VERB
fsr-3865	169	4	these	these	DET
fsr-3865	169	5	directional	directional	ADJ
fsr-3865	169	6	hypotheses	hypothesis	NOUN
fsr-3865	169	7	in	in	ADP
fsr-3865	169	8	operational	operational	ADJ
fsr-3865	169	9	form	form	NOUN
fsr-3865	169	10	:	:	PUNCT
fsr-3865	169	11	h1	h1	PROPN
fsr-3865	169	12	:	:	PUNCT
fsr-3865	169	13	the	the	DET
fsr-3865	169	14	certified	certify	VERB
fsr-3865	169	15	financial	financial	ADJ
fsr-3865	169	16	planner	planner	NOUN
fsr-3865	169	17	licensee	licensee	NOUN
fsr-3865	169	18	will	will	AUX
fsr-3865	169	19	manifest	manifest	VERB
fsr-3865	169	20	higher	high	ADJ
fsr-3865	169	21	ethical	ethical	ADJ
fsr-3865	169	22	development	development	NOUN
fsr-3865	169	23	than	than	ADP
fsr-3865	169	24	the	the	DET
fsr-3865	169	25	non	non	NOUN
fsr-3865	169	26	-	-	NOUN
fsr-3865	169	27	licensee	licensee	ADJ
fsr-3865	169	28	,	,	PUNCT
fsr-3865	169	29	as	as	SCONJ
fsr-3865	169	30	defined	define	VERB
fsr-3865	169	31	by	by	ADP
fsr-3865	169	32	rest	rest	NOUN
fsr-3865	169	33	’s	’s	PART
fsr-3865	169	34	ethical	ethical	ADJ
fsr-3865	169	35	development	development	NOUN
fsr-3865	169	36	score	score	NOUN
fsr-3865	169	37	,	,	PUNCT
fsr-3865	169	38	which	which	PRON
fsr-3865	169	39	is	be	AUX
fsr-3865	169	40	called	call	VERB
fsr-3865	169	41	“	"	PUNCT
fsr-3865	169	42	p	p	NOUN
fsr-3865	169	43	-	-	PUNCT
fsr-3865	169	44	score	score	NOUN
fsr-3865	169	45	.	.	PUNCT
fsr-3865	169	46	”	"	PUNCT
fsr-3865	170	1	h2	h2	NOUN
fsr-3865	170	2	:	:	PUNCT
fsr-3865	170	3	the	the	DET
fsr-3865	170	4	fee	fee	NOUN
fsr-3865	170	5	-	-	PUNCT
fsr-3865	170	6	based	base	VERB
fsr-3865	170	7	investment	investment	NOUN
fsr-3865	170	8	planner	planner	NOUN
fsr-3865	170	9	will	will	AUX
fsr-3865	170	10	manifest	manifest	VERB
fsr-3865	170	11	higher	high	ADJ
fsr-3865	170	12	ethical	ethical	ADJ
fsr-3865	170	13	development	development	NOUN
fsr-3865	170	14	than	than	ADP
fsr-3865	170	15	both	both	CCONJ
fsr-3865	170	16	the	the	DET
fsr-3865	170	17	combination	combination	NOUN
fsr-3865	170	18	and	and	CCONJ
fsr-3865	170	19	commission	commission	NOUN
fsr-3865	170	20	-	-	PUNCT
fsr-3865	170	21	based	base	VERB
fsr-3865	170	22	planners	planner	NOUN
fsr-3865	170	23	respectively	respectively	ADV
fsr-3865	170	24	.	.	PUNCT
fsr-3865	171	1	6	6	X
fsr-3865	171	2	.	.	X
fsr-3865	171	3	hypotheses	hypothesis	NOUN
fsr-3865	171	4	concerning	concern	VERB
fsr-3865	171	5	demographic	demographic	ADJ
fsr-3865	171	6	variables	variable	NOUN
fsr-3865	171	7	this	this	DET
fsr-3865	171	8	study	study	NOUN
fsr-3865	171	9	also	also	ADV
fsr-3865	171	10	examined	examine	VERB
fsr-3865	171	11	certain	certain	ADJ
fsr-3865	171	12	demographic	demographic	ADJ
fsr-3865	171	13	correlates	correlate	NOUN
fsr-3865	171	14	in	in	ADP
fsr-3865	171	15	connection	connection	NOUN
fsr-3865	171	16	with	with	ADP
fsr-3865	171	17	the	the	DET
fsr-3865	171	18	investment	investment	NOUN
fsr-3865	171	19	planner	planner	NOUN
fsr-3865	171	20	’s	’s	PART
fsr-3865	171	21	ethical	ethical	ADJ
fsr-3865	171	22	development	development	NOUN
fsr-3865	171	23	/	/	SYM
fsr-3865	171	24	moral	moral	ADJ
fsr-3865	171	25	judgement	judgement	NOUN
fsr-3865	171	26	:	:	PUNCT
fsr-3865	171	27	age	age	NOUN
fsr-3865	171	28	,	,	PUNCT
fsr-3865	171	29	educational	educational	ADJ
fsr-3865	171	30	achievement	achievement	NOUN
fsr-3865	171	31	,	,	PUNCT
fsr-3865	171	32	career	career	NOUN
fsr-3865	171	33	tenure	tenure	NOUN
fsr-3865	171	34	,	,	PUNCT
fsr-3865	171	35	and	and	CCONJ
fsr-3865	171	36	gender	gender	NOUN
fsr-3865	171	37	.	.	PUNCT
fsr-3865	172	1	due	due	ADP
fsr-3865	172	2	to	to	ADP
fsr-3865	172	3	the	the	DET
fsr-3865	172	4	fact	fact	NOUN
fsr-3865	172	5	that	that	SCONJ
fsr-3865	172	6	the	the	DET
fsr-3865	172	7	dit	dit	NOUN
fsr-3865	172	8	is	be	AUX
fsr-3865	172	9	a	a	DET
fsr-3865	172	10	cognitive	cognitive	ADJ
fsr-3865	172	11	-	-	PUNCT
fsr-3865	172	12	developmental	developmental	ADJ
fsr-3865	172	13	instrument	instrument	NOUN
fsr-3865	172	14	,	,	PUNCT
fsr-3865	172	15	it	it	PRON
fsr-3865	172	16	stands	stand	VERB
fsr-3865	172	17	to	to	PART
fsr-3865	172	18	reason	reason	NOUN
fsr-3865	172	19	that	that	SCONJ
fsr-3865	172	20	age	age	NOUN
fsr-3865	172	21	and	and	CCONJ
fsr-3865	172	22	education	education	NOUN
fsr-3865	172	23	should	should	AUX
fsr-3865	172	24	be	be	AUX
fsr-3865	172	25	examined	examine	VERB
fsr-3865	172	26	.	.	PUNCT
fsr-3865	173	1	this	this	PRON
fsr-3865	173	2	is	be	AUX
fsr-3865	173	3	based	base	VERB
fsr-3865	173	4	on	on	ADP
fsr-3865	173	5	the	the	DET
fsr-3865	173	6	supposition	supposition	NOUN
fsr-3865	173	7	230	230	NUM
fsr-3865	173	8	k.s	k.s	PROPN
fsr-3865	173	9	.	.	PROPN
fsr-3865	173	10	bigel	bigel	NOUN
fsr-3865	173	11	/	/	SYM
fsr-3865	173	12	financial	financial	ADJ
fsr-3865	173	13	services	service	NOUN
fsr-3865	173	14	review	review	VERB
fsr-3865	173	15	7	7	NUM
fsr-3865	173	16	(	(	PUNCT
fsr-3865	173	17	1998	1998	NUM
fsr-3865	173	18	)	)	PUNCT
fsr-3865	173	19	223–236	223–236	NUM
fsr-3865	173	20	that	that	PRON
fsr-3865	173	21	people	people	NOUN
fsr-3865	173	22	change	change	VERB
fsr-3865	173	23	over	over	ADP
fsr-3865	173	24	time	time	NOUN
fsr-3865	173	25	and	and	CCONJ
fsr-3865	173	26	that	that	SCONJ
fsr-3865	173	27	the	the	DET
fsr-3865	173	28	change	change	NOUN
fsr-3865	173	29	is	be	AUX
fsr-3865	173	30	as	as	SCONJ
fsr-3865	173	31	predicted	predict	VERB
fsr-3865	173	32	by	by	ADP
fsr-3865	173	33	developmental	developmental	ADJ
fsr-3865	173	34	theory	theory	NOUN
fsr-3865	173	35	—	—	PUNCT
fsr-3865	173	36	with	with	ADP
fsr-3865	173	37	increased	increase	VERB
fsr-3865	173	38	age	age	NOUN
fsr-3865	173	39	and	and	CCONJ
fsr-3865	173	40	education	education	NOUN
fsr-3865	173	41	come	come	VERB
fsr-3865	173	42	higher	high	ADJ
fsr-3865	173	43	moral	moral	ADJ
fsr-3865	173	44	judgment	judgment	NOUN
fsr-3865	173	45	scores	score	NOUN
fsr-3865	173	46	(	(	PUNCT
fsr-3865	173	47	rest	rest	NOUN
fsr-3865	173	48	&	&	CCONJ
fsr-3865	173	49	narvaez	narvaez	PROPN
fsr-3865	173	50	,	,	PUNCT
fsr-3865	173	51	1994	1994	NUM
fsr-3865	173	52	)	)	PUNCT
fsr-3865	173	53	.	.	PUNCT
fsr-3865	174	1	rest	rest	NOUN
fsr-3865	174	2	found	find	VERB
fsr-3865	174	3	that	that	SCONJ
fsr-3865	174	4	many	many	ADJ
fsr-3865	174	5	studies	study	NOUN
fsr-3865	174	6	“	"	PUNCT
fsr-3865	174	7	reveal	reveal	VERB
fsr-3865	174	8	that	that	SCONJ
fsr-3865	174	9	increased	increase	VERB
fsr-3865	174	10	education	education	NOUN
fsr-3865	174	11	is	be	AUX
fsr-3865	174	12	,	,	PUNCT
fsr-3865	174	13	in	in	ADP
fsr-3865	174	14	fact	fact	NOUN
fsr-3865	174	15	,	,	PUNCT
fsr-3865	174	16	generally	generally	ADV
fsr-3865	174	17	associated	associate	VERB
fsr-3865	174	18	with	with	ADP
fsr-3865	174	19	higher	high	ADJ
fsr-3865	174	20	levels	level	NOUN
fsr-3865	174	21	of	of	ADP
fsr-3865	174	22	moral	moral	ADJ
fsr-3865	174	23	judgment	judgment	NOUN
fsr-3865	174	24	”	"	PUNCT
fsr-3865	174	25	(	(	PUNCT
fsr-3865	174	26	rest	rest	NOUN
fsr-3865	174	27	&	&	CCONJ
fsr-3865	174	28	narvaez	narvaez	PROPN
fsr-3865	174	29	,	,	PUNCT
fsr-3865	174	30	1994	1994	NUM
fsr-3865	174	31	,	,	PUNCT
fsr-3865	174	32	p.	p.	NOUN
fsr-3865	174	33	28	28	NUM
fsr-3865	174	34	)	)	PUNCT
fsr-3865	174	35	.	.	PUNCT
fsr-3865	175	1	moreover	moreover	ADV
fsr-3865	175	2	,	,	PUNCT
fsr-3865	175	3	years	year	NOUN
fsr-3865	175	4	of	of	ADP
fsr-3865	175	5	formal	formal	ADJ
fsr-3865	175	6	education	education	NOUN
fsr-3865	175	7	were	be	AUX
fsr-3865	175	8	found	find	VERB
fsr-3865	175	9	to	to	PART
fsr-3865	175	10	be	be	AUX
fsr-3865	175	11	a	a	DET
fsr-3865	175	12	far	far	ADV
fsr-3865	175	13	greater	great	ADJ
fsr-3865	175	14	predictor	predictor	NOUN
fsr-3865	175	15	of	of	ADP
fsr-3865	175	16	ethical	ethical	ADJ
fsr-3865	175	17	reasoning	reasoning	NOUN
fsr-3865	175	18	and	and	CCONJ
fsr-3865	175	19	moral	moral	ADJ
fsr-3865	175	20	development	development	NOUN
fsr-3865	175	21	than	than	ADP
fsr-3865	175	22	chronological	chronological	ADJ
fsr-3865	175	23	age	age	NOUN
fsr-3865	175	24	per	per	ADP
fsr-3865	175	25	se	se	X
fsr-3865	175	26	.	.	PUNCT
fsr-3865	176	1	“	"	PUNCT
fsr-3865	176	2	the	the	DET
fsr-3865	176	3	evidence	evidence	NOUN
fsr-3865	176	4	at	at	ADP
fsr-3865	176	5	hand	hand	NOUN
fsr-3865	176	6	suggests	suggest	VERB
fsr-3865	176	7	that	that	SCONJ
fsr-3865	176	8	adults	adult	NOUN
fsr-3865	176	9	in	in	ADP
fsr-3865	176	10	general	general	ADJ
fsr-3865	176	11	do	do	AUX
fsr-3865	176	12	not	not	PART
fsr-3865	176	13	show	show	VERB
fsr-3865	176	14	much	much	ADJ
fsr-3865	176	15	advance	advance	NOUN
fsr-3865	176	16	beyond	beyond	ADP
fsr-3865	176	17	that	that	PRON
fsr-3865	176	18	accounted	account	VERB
fsr-3865	176	19	for	for	ADP
fsr-3865	176	20	by	by	ADP
fsr-3865	176	21	their	their	PRON
fsr-3865	176	22	level	level	NOUN
fsr-3865	176	23	of	of	ADP
fsr-3865	176	24	education	education	NOUN
fsr-3865	176	25	”	"	PUNCT
fsr-3865	176	26	(	(	PUNCT
fsr-3865	176	27	rest	rest	NOUN
fsr-3865	176	28	,	,	PUNCT
fsr-3865	176	29	1979	1979	NUM
fsr-3865	176	30	,	,	PUNCT
fsr-3865	176	31	p.	p.	NOUN
fsr-3865	176	32	113	113	NUM
fsr-3865	176	33	)	)	PUNCT
fsr-3865	176	34	.	.	PUNCT
fsr-3865	177	1	although	although	SCONJ
fsr-3865	177	2	rest	rest	NOUN
fsr-3865	177	3	’s	’s	PART
fsr-3865	177	4	taxonomy	taxonomy	NOUN
fsr-3865	177	5	represents	represent	VERB
fsr-3865	177	6	a	a	DET
fsr-3865	177	7	chronological	chronological	ADJ
fsr-3865	177	8	hierarchy	hierarchy	NOUN
fsr-3865	177	9	,	,	PUNCT
fsr-3865	177	10	.	.	PUNCT
fsr-3865	177	11	.	.	PUNCT
fsr-3865	178	1	.	.	PUNCT
fsr-3865	179	1	“	"	PUNCT
fsr-3865	179	2	better	well	ADJ
fsr-3865	179	3	”	"	PUNCT
fsr-3865	179	4	does	do	AUX
fsr-3865	179	5	not	not	PART
fsr-3865	179	6	mean	mean	VERB
fsr-3865	179	7	that	that	SCONJ
fsr-3865	179	8	a	a	DET
fsr-3865	179	9	higher	high	ADJ
fsr-3865	179	10	stage	stage	NOUN
fsr-3865	179	11	subject	subject	NOUN
fsr-3865	179	12	has	have	VERB
fsr-3865	179	13	more	more	ADJ
fsr-3865	179	14	raw	raw	ADJ
fsr-3865	179	15	intelligence	intelligence	NOUN
fsr-3865	179	16	(	(	PUNCT
fsr-3865	179	17	brain	brain	NOUN
fsr-3865	179	18	power	power	NOUN
fsr-3865	179	19	)	)	PUNCT
fsr-3865	179	20	.	.	PUNCT
fsr-3865	179	21	.	.	PUNCT
fsr-3865	179	22	.	.	PUNCT
fsr-3865	180	1	higher	high	ADJ
fsr-3865	180	2	stages	stage	NOUN
fsr-3865	180	3	are	be	AUX
fsr-3865	180	4	said	say	VERB
fsr-3865	180	5	to	to	PART
fsr-3865	180	6	be	be	AUX
fsr-3865	180	7	better	well	ADJ
fsr-3865	180	8	conceptual	conceptual	ADJ
fsr-3865	180	9	tools	tool	NOUN
fsr-3865	180	10	for	for	ADP
fsr-3865	180	11	making	make	VERB
fsr-3865	180	12	sense	sense	NOUN
fsr-3865	180	13	out	out	ADP
fsr-3865	180	14	of	of	ADP
fsr-3865	180	15	the	the	DET
fsr-3865	180	16	world	world	NOUN
fsr-3865	180	17	and	and	CCONJ
fsr-3865	180	18	deriving	derive	VERB
fsr-3865	180	19	guides	guide	NOUN
fsr-3865	180	20	for	for	ADP
fsr-3865	180	21	decision	decision	NOUN
fsr-3865	180	22	making	making	NOUN
fsr-3865	180	23	.	.	PUNCT
fsr-3865	181	1	(	(	PUNCT
fsr-3865	181	2	rest	rest	NOUN
fsr-3865	181	3	&	&	CCONJ
fsr-3865	181	4	narvaez	narvaez	PROPN
fsr-3865	181	5	,	,	PUNCT
fsr-3865	181	6	1994	1994	NUM
fsr-3865	181	7	,	,	PUNCT
fsr-3865	181	8	p.	p.	NOUN
fsr-3865	181	9	16	16	NUM
fsr-3865	181	10	)	)	PUNCT
fsr-3865	181	11	education	education	NOUN
fsr-3865	181	12	levels	level	NOUN
fsr-3865	181	13	were	be	AUX
fsr-3865	181	14	indicated	indicate	VERB
fsr-3865	181	15	by	by	ADP
fsr-3865	181	16	academic	academic	ADJ
fsr-3865	181	17	degrees	degree	NOUN
fsr-3865	181	18	and/or	and/or	CCONJ
fsr-3865	181	19	professional	professional	ADJ
fsr-3865	181	20	designations	designation	NOUN
fsr-3865	181	21	—	—	PUNCT
fsr-3865	181	22	or	or	CCONJ
fsr-3865	181	23	lack	lack	NOUN
fsr-3865	181	24	thereof	thereof	ADV
fsr-3865	181	25	.	.	PUNCT
fsr-3865	182	1	professional	professional	ADJ
fsr-3865	182	2	credentials	credential	NOUN
fsr-3865	182	3	are	be	AUX
fsr-3865	182	4	often	often	ADV
fsr-3865	182	5	acquired	acquire	VERB
fsr-3865	182	6	after	after	ADP
fsr-3865	182	7	first	first	ADV
fsr-3865	182	8	having	having	AUX
fsr-3865	182	9	completed	complete	VERB
fsr-3865	182	10	some	some	DET
fsr-3865	182	11	formal	formal	ADJ
fsr-3865	182	12	education	education	NOUN
fsr-3865	182	13	,	,	PUNCT
fsr-3865	182	14	usually	usually	ADV
fsr-3865	182	15	a	a	DET
fsr-3865	182	16	bachelor	bachelor	NOUN
fsr-3865	182	17	’s	’s	PART
fsr-3865	182	18	degree	degree	NOUN
fsr-3865	182	19	.	.	PUNCT
fsr-3865	183	1	such	such	ADJ
fsr-3865	183	2	credentials	credential	NOUN
fsr-3865	183	3	include	include	VERB
fsr-3865	183	4	certifications	certification	NOUN
fsr-3865	183	5	such	such	ADJ
fsr-3865	183	6	as	as	ADP
fsr-3865	183	7	the	the	DET
fsr-3865	183	8	cfp	cfp	PROPN
fsr-3865	183	9	mark	mark	NOUN
fsr-3865	183	10	,	,	PUNCT
fsr-3865	183	11	cpa	cpa	PROPN
fsr-3865	183	12	(	(	PUNCT
fsr-3865	183	13	certified	certify	VERB
fsr-3865	183	14	public	public	ADJ
fsr-3865	183	15	accountant	accountant	NOUN
fsr-3865	183	16	)	)	PUNCT
fsr-3865	183	17	,	,	PUNCT
fsr-3865	183	18	chfc	chfc	NOUN
fsr-3865	183	19	(	(	PUNCT
fsr-3865	183	20	chartered	chartered	ADJ
fsr-3865	183	21	financial	financial	ADJ
fsr-3865	183	22	consultant	consultant	NOUN
fsr-3865	183	23	)	)	PUNCT
fsr-3865	183	24	,	,	PUNCT
fsr-3865	183	25	and	and	CCONJ
fsr-3865	183	26	the	the	DET
fsr-3865	183	27	like	like	ADJ
fsr-3865	183	28	.	.	PUNCT
fsr-3865	184	1	indeed	indeed	ADV
fsr-3865	184	2	,	,	PUNCT
fsr-3865	184	3	one	one	PRON
fsr-3865	184	4	may	may	AUX
fsr-3865	184	5	not	not	PART
fsr-3865	184	6	sit	sit	VERB
fsr-3865	184	7	for	for	ADP
fsr-3865	184	8	the	the	DET
fsr-3865	184	9	cfp	cfp	PROPN
fsr-3865	184	10	certification	certification	NOUN
fsr-3865	184	11	examination	examination	NOUN
fsr-3865	184	12	if	if	SCONJ
fsr-3865	184	13	he	he	PRON
fsr-3865	184	14	has	have	AUX
fsr-3865	184	15	not	not	PART
fsr-3865	184	16	completed	complete	VERB
fsr-3865	184	17	abachelor	abachelor	NOUN
fsr-3865	184	18	’s	’s	PART
fsr-3865	184	19	degree	degree	NOUN
fsr-3865	184	20	.	.	PUNCT
fsr-3865	185	1	accordingly	accordingly	ADV
fsr-3865	185	2	,	,	PUNCT
fsr-3865	185	3	“	"	PUNCT
fsr-3865	185	4	advanced	advanced	ADJ
fsr-3865	185	5	educational	educational	ADJ
fsr-3865	185	6	achievement	achievement	NOUN
fsr-3865	185	7	,	,	PUNCT
fsr-3865	185	8	”	"	PUNCT
fsr-3865	185	9	herein	herein	NOUN
fsr-3865	185	10	,	,	PUNCT
fsr-3865	185	11	was	be	AUX
fsr-3865	185	12	taken	take	VERB
fsr-3865	185	13	to	to	PART
fsr-3865	185	14	mean	mean	VERB
fsr-3865	185	15	the	the	DET
fsr-3865	185	16	attainment	attainment	NOUN
fsr-3865	185	17	of	of	ADP
fsr-3865	185	18	either	either	CCONJ
fsr-3865	185	19	advanced	advanced	ADJ
fsr-3865	185	20	academic	academic	ADJ
fsr-3865	185	21	degrees	degree	NOUN
fsr-3865	185	22	(	(	PUNCT
fsr-3865	185	23	i.e.	i.e.	X
fsr-3865	185	24	,	,	PUNCT
fsr-3865	185	25	beyond	beyond	ADP
fsr-3865	185	26	a	a	DET
fsr-3865	185	27	bachelors	bachelor	NOUN
fsr-3865	185	28	degree	degree	NOUN
fsr-3865	185	29	)	)	PUNCT
fsr-3865	185	30	and/or	and/or	CCONJ
fsr-3865	185	31	relevant	relevant	ADJ
fsr-3865	185	32	professional	professional	ADJ
fsr-3865	185	33	designations	designation	NOUN
fsr-3865	185	34	—	—	PUNCT
fsr-3865	185	35	other	other	ADJ
fsr-3865	185	36	than	than	ADP
fsr-3865	185	37	the	the	DET
fsr-3865	185	38	cfp	cfp	PROPN
fsr-3865	185	39	designation	designation	NOUN
fsr-3865	185	40	.	.	PUNCT
fsr-3865	186	1	career	career	NOUN
fsr-3865	186	2	tenure	tenure	NOUN
fsr-3865	186	3	may	may	AUX
fsr-3865	186	4	be	be	AUX
fsr-3865	186	5	positively	positively	ADV
fsr-3865	186	6	correlated	correlate	VERB
fsr-3865	186	7	with	with	ADP
fsr-3865	186	8	higher	high	ADJ
fsr-3865	186	9	ethical	ethical	ADJ
fsr-3865	186	10	development	development	NOUN
fsr-3865	186	11	levels	level	NOUN
fsr-3865	186	12	,	,	PUNCT
fsr-3865	186	13	as	as	SCONJ
fsr-3865	186	14	may	may	AUX
fsr-3865	186	15	be	be	AUX
fsr-3865	186	16	expected	expect	VERB
fsr-3865	186	17	in	in	ADP
fsr-3865	186	18	a	a	DET
fsr-3865	186	19	developmental	developmental	ADJ
fsr-3865	186	20	schema	schema	NOUN
fsr-3865	186	21	.	.	PUNCT
fsr-3865	187	1	while	while	SCONJ
fsr-3865	187	2	the	the	DET
fsr-3865	187	3	literature	literature	NOUN
fsr-3865	187	4	does	do	AUX
fsr-3865	187	5	not	not	PART
fsr-3865	187	6	address	address	VERB
fsr-3865	187	7	this	this	DET
fsr-3865	187	8	variable	variable	NOUN
fsr-3865	187	9	in	in	ADP
fsr-3865	187	10	connection	connection	NOUN
fsr-3865	187	11	with	with	ADP
fsr-3865	187	12	investment	investment	NOUN
fsr-3865	187	13	planners	planner	NOUN
fsr-3865	187	14	,	,	PUNCT
fsr-3865	187	15	another	another	DET
fsr-3865	187	16	rationale	rationale	NOUN
fsr-3865	187	17	for	for	ADP
fsr-3865	187	18	this	this	DET
fsr-3865	187	19	hypothesis	hypothesis	NOUN
fsr-3865	187	20	was	be	AUX
fsr-3865	187	21	that	that	SCONJ
fsr-3865	187	22	over	over	ADP
fsr-3865	187	23	the	the	DET
fsr-3865	187	24	course	course	NOUN
fsr-3865	187	25	of	of	ADP
fsr-3865	187	26	an	an	DET
fsr-3865	187	27	investment	investment	NOUN
fsr-3865	187	28	planner	planner	NOUN
fsr-3865	187	29	’s	’s	PART
fsr-3865	187	30	long	long	ADJ
fsr-3865	187	31	career	career	NOUN
fsr-3865	187	32	,	,	PUNCT
fsr-3865	187	33	production	production	NOUN
fsr-3865	187	34	pressures	pressure	NOUN
fsr-3865	187	35	wane	wane	AUX
fsr-3865	187	36	thereby	thereby	ADV
fsr-3865	187	37	reducing	reduce	VERB
fsr-3865	187	38	ethical	ethical	ADJ
fsr-3865	187	39	conflicts	conflict	NOUN
fsr-3865	187	40	.	.	PUNCT
fsr-3865	188	1	gilligan	gilligan	NOUN
fsr-3865	188	2	(	(	PUNCT
fsr-3865	188	3	1977	1977	NUM
fsr-3865	188	4	)	)	PUNCT
fsr-3865	188	5	made	make	VERB
fsr-3865	188	6	the	the	DET
fsr-3865	188	7	point	point	NOUN
fsr-3865	188	8	that	that	SCONJ
fsr-3865	188	9	gender	gender	NOUN
fsr-3865	188	10	plays	play	VERB
fsr-3865	188	11	an	an	DET
fsr-3865	188	12	important	important	ADJ
fsr-3865	188	13	role	role	NOUN
fsr-3865	188	14	in	in	ADP
fsr-3865	188	15	ethical	ethical	ADJ
fsr-3865	188	16	thinking	thinking	NOUN
fsr-3865	188	17	.	.	PUNCT
fsr-3865	189	1	in	in	ADP
fsr-3865	189	2	response	response	NOUN
fsr-3865	189	3	,	,	PUNCT
fsr-3865	189	4	rest	rest	PROPN
fsr-3865	189	5	asserted	assert	VERB
fsr-3865	189	6	that	that	SCONJ
fsr-3865	189	7	both	both	DET
fsr-3865	189	8	genders	gender	NOUN
fsr-3865	189	9	may	may	AUX
fsr-3865	189	10	nevertheless	nevertheless	ADV
fsr-3865	189	11	be	be	AUX
fsr-3865	189	12	compared	compare	VERB
fsr-3865	189	13	on	on	ADP
fsr-3865	189	14	the	the	DET
fsr-3865	189	15	same	same	ADJ
fsr-3865	189	16	developmental	developmental	ADJ
fsr-3865	189	17	scale	scale	NOUN
fsr-3865	189	18	,	,	PUNCT
fsr-3865	189	19	i.e.	i.e.	X
fsr-3865	189	20	,	,	PUNCT
fsr-3865	189	21	using	use	VERB
fsr-3865	189	22	the	the	DET
fsr-3865	189	23	dit	dit	NOUN
fsr-3865	189	24	’s	’s	PART
fsr-3865	189	25	p	p	NOUN
fsr-3865	189	26	-	-	PUNCT
fsr-3865	189	27	score	score	NOUN
fsr-3865	189	28	(	(	PUNCT
fsr-3865	189	29	rest	rest	NOUN
fsr-3865	189	30	,	,	PUNCT
fsr-3865	189	31	1986	1986	NUM
fsr-3865	189	32	)	)	PUNCT
fsr-3865	189	33	.	.	PUNCT
fsr-3865	190	1	in	in	ADP
fsr-3865	190	2	a	a	DET
fsr-3865	190	3	study	study	NOUN
fsr-3865	190	4	of	of	ADP
fsr-3865	190	5	veterinary	veterinary	ADJ
fsr-3865	190	6	medicine	medicine	NOUN
fsr-3865	190	7	,	,	PUNCT
fsr-3865	190	8	it	it	PRON
fsr-3865	190	9	was	be	AUX
fsr-3865	190	10	found	find	VERB
fsr-3865	190	11	that	that	SCONJ
fsr-3865	190	12	“	"	PUNCT
fsr-3865	190	13	females	female	NOUN
fsr-3865	190	14	are	be	AUX
fsr-3865	190	15	no	no	ADV
fsr-3865	190	16	less	less	ADJ
fsr-3865	190	17	,	,	PUNCT
fsr-3865	190	18	and	and	CCONJ
fsr-3865	190	19	probably	probably	ADV
fsr-3865	190	20	more	more	ADV
fsr-3865	190	21	,	,	PUNCT
fsr-3865	190	22	effective	effective	ADJ
fsr-3865	190	23	in	in	ADP
fsr-3865	190	24	the	the	DET
fsr-3865	190	25	use	use	NOUN
fsr-3865	190	26	of	of	ADP
fsr-3865	190	27	justice	justice	NOUN
fsr-3865	190	28	(	(	PUNCT
fsr-3865	190	29	emphasis	emphasis	NOUN
fsr-3865	190	30	added	add	VERB
fsr-3865	190	31	)	)	PUNCT
fsr-3865	190	32	for	for	ADP
fsr-3865	190	33	resolving	resolve	VERB
fsr-3865	190	34	moral	moral	ADJ
fsr-3865	190	35	conflicts	conflict	NOUN
fsr-3865	190	36	”	"	PUNCT
fsr-3865	190	37	(	(	PUNCT
fsr-3865	190	38	self	self	NOUN
fsr-3865	190	39	&	&	CCONJ
fsr-3865	190	40	olivarez	olivarez	NOUN
fsr-3865	190	41	,	,	PUNCT
fsr-3865	190	42	1993	1993	NUM
fsr-3865	190	43	,	,	PUNCT
fsr-3865	190	44	p.	p.	NOUN
fsr-3865	190	45	70	70	NUM
fsr-3865	190	46	)	)	PUNCT
fsr-3865	190	47	.	.	PUNCT
fsr-3865	191	1	(	(	PUNCT
fsr-3865	191	2	“	"	PUNCT
fsr-3865	191	3	justice	justice	NOUN
fsr-3865	191	4	”	"	PUNCT
fsr-3865	191	5	and	and	CCONJ
fsr-3865	191	6	“	"	PUNCT
fsr-3865	191	7	justice	justice	NOUN
fsr-3865	191	8	reasoning	reasoning	NOUN
fsr-3865	191	9	”	"	PUNCT
fsr-3865	191	10	are	be	AUX
fsr-3865	191	11	terms	term	NOUN
fsr-3865	191	12	,	,	PUNCT
fsr-3865	191	13	which	which	PRON
fsr-3865	191	14	are	be	AUX
fsr-3865	191	15	used	use	VERB
fsr-3865	191	16	in	in	ADP
fsr-3865	191	17	connection	connection	NOUN
fsr-3865	191	18	with	with	ADP
fsr-3865	191	19	the	the	DET
fsr-3865	191	20	higher	high	ADJ
fsr-3865	191	21	stage	stage	NOUN
fsr-3865	191	22	philosophic	philosophic	ADJ
fsr-3865	191	23	/	/	SYM
fsr-3865	191	24	psychological	psychological	ADJ
fsr-3865	191	25	principles	principle	NOUN
fsr-3865	191	26	employed	employ	VERB
fsr-3865	191	27	in	in	ADP
fsr-3865	191	28	the	the	DET
fsr-3865	191	29	kohlberg	kohlberg	PROPN
fsr-3865	191	30	/	/	SYM
fsr-3865	191	31	rest	rest	NOUN
fsr-3865	191	32	taxonomy	taxonomy	NOUN
fsr-3865	191	33	.	.	PUNCT
fsr-3865	191	34	)	)	PUNCT
fsr-3865	192	1	a	a	DET
fsr-3865	192	2	study	study	NOUN
fsr-3865	192	3	utilizing	utilize	VERB
fsr-3865	192	4	numerous	numerous	ADJ
fsr-3865	192	5	versions	version	NOUN
fsr-3865	192	6	of	of	ADP
fsr-3865	192	7	kohlberg	kohlberg	PROPN
fsr-3865	192	8	’s	’s	PART
fsr-3865	192	9	test	test	NOUN
fsr-3865	192	10	found	find	VERB
fsr-3865	192	11	that	that	SCONJ
fsr-3865	192	12	males	male	NOUN
fsr-3865	192	13	and	and	CCONJ
fsr-3865	192	14	females	female	NOUN
fsr-3865	192	15	earned	earn	VERB
fsr-3865	192	16	equivalent	equivalent	ADJ
fsr-3865	192	17	scores	score	NOUN
fsr-3865	192	18	(	(	PUNCT
fsr-3865	192	19	walker	walker	NOUN
fsr-3865	192	20	,	,	PUNCT
fsr-3865	192	21	1984	1984	NUM
fsr-3865	192	22	)	)	PUNCT
fsr-3865	192	23	.	.	PUNCT
fsr-3865	193	1	additionally	additionally	ADV
fsr-3865	193	2	,	,	PUNCT
fsr-3865	193	3	a	a	DET
fsr-3865	193	4	meta	meta	NOUN
fsr-3865	193	5	-	-	PUNCT
fsr-3865	193	6	analysis	analysis	NOUN
fsr-3865	193	7	of	of	ADP
fsr-3865	193	8	56	56	NUM
fsr-3865	193	9	gender	gender	NOUN
fsr-3865	193	10	studies	study	NOUN
fsr-3865	193	11	covering	cover	VERB
fsr-3865	193	12	the	the	DET
fsr-3865	193	13	use	use	NOUN
fsr-3865	193	14	of	of	ADP
fsr-3865	193	15	the	the	DET
fsr-3865	193	16	dit	dit	PROPN
fsr-3865	193	17	(	(	PUNCT
fsr-3865	193	18	thoma	thoma	NOUN
fsr-3865	193	19	,	,	PUNCT
fsr-3865	193	20	1984	1984	NUM
fsr-3865	193	21	as	as	SCONJ
fsr-3865	193	22	cited	cite	VERB
fsr-3865	193	23	in	in	ADP
fsr-3865	193	24	rest	rest	NOUN
fsr-3865	193	25	,	,	PUNCT
fsr-3865	193	26	1986	1986	NUM
fsr-3865	193	27	)	)	PUNCT
fsr-3865	193	28	indicated	indicate	VERB
fsr-3865	193	29	that	that	SCONJ
fsr-3865	193	30	women	woman	NOUN
fsr-3865	193	31	scored	score	VERB
fsr-3865	193	32	higher	high	ADJ
fsr-3865	193	33	than	than	ADP
fsr-3865	193	34	males	male	NOUN
fsr-3865	193	35	.	.	PUNCT
fsr-3865	194	1	it	it	PRON
fsr-3865	194	2	has	have	AUX
fsr-3865	194	3	also	also	ADV
fsr-3865	194	4	been	be	AUX
fsr-3865	194	5	found	find	VERB
fsr-3865	194	6	that	that	SCONJ
fsr-3865	194	7	both	both	PRON
fsr-3865	194	8	female	female	ADJ
fsr-3865	194	9	accounting	accounting	NOUN
fsr-3865	194	10	students	student	NOUN
fsr-3865	194	11	and	and	CCONJ
fsr-3865	194	12	female	female	ADJ
fsr-3865	194	13	cpas	cpa	NOUN
fsr-3865	194	14	had	have	VERB
fsr-3865	194	15	higher	high	ADJ
fsr-3865	194	16	dit	dit	NOUN
fsr-3865	194	17	scores	score	NOUN
fsr-3865	194	18	than	than	ADP
fsr-3865	194	19	males	male	NOUN
fsr-3865	194	20	at	at	ADP
fsr-3865	194	21	equivalent	equivalent	ADJ
fsr-3865	194	22	levels	level	NOUN
fsr-3865	194	23	(	(	PUNCT
fsr-3865	194	24	shaub	shaub	NOUN
fsr-3865	194	25	,	,	PUNCT
fsr-3865	194	26	1989	1989	NUM
fsr-3865	194	27	,	,	PUNCT
fsr-3865	194	28	1994	1994	NUM
fsr-3865	194	29	)	)	PUNCT
fsr-3865	194	30	.	.	PUNCT
fsr-3865	195	1	female	female	ADJ
fsr-3865	195	2	accounting	accounting	NOUN
fsr-3865	195	3	students	student	NOUN
fsr-3865	195	4	were	be	AUX
fsr-3865	195	5	found	find	VERB
fsr-3865	195	6	to	to	PART
fsr-3865	195	7	be	be	AUX
fsr-3865	195	8	less	less	ADV
fsr-3865	195	9	tolerant	tolerant	ADJ
fsr-3865	195	10	of	of	ADP
fsr-3865	195	11	academic	academic	ADJ
fsr-3865	195	12	dishonesty	dishonesty	NOUN
fsr-3865	195	13	and	and	CCONJ
fsr-3865	195	14	less	less	ADV
fsr-3865	195	15	involved	involved	ADJ
fsr-3865	195	16	in	in	ADP
fsr-3865	195	17	related	related	ADJ
fsr-3865	195	18	misconduct	misconduct	NOUN
fsr-3865	195	19	than	than	ADP
fsr-3865	195	20	their	their	PRON
fsr-3865	195	21	male	male	ADJ
fsr-3865	195	22	counterparts	counterpart	NOUN
fsr-3865	195	23	(	(	PUNCT
fsr-3865	195	24	ameen	ameen	PROPN
fsr-3865	195	25	et	et	PROPN
fsr-3865	195	26	al	al	PROPN
fsr-3865	195	27	.	.	PROPN
fsr-3865	195	28	,	,	PUNCT
fsr-3865	195	29	1996	1996	NUM
fsr-3865	195	30	)	)	PUNCT
fsr-3865	195	31	.	.	PUNCT
fsr-3865	196	1	elsewhere	elsewhere	ADV
fsr-3865	196	2	,	,	PUNCT
fsr-3865	196	3	it	it	PRON
fsr-3865	196	4	has	have	AUX
fsr-3865	196	5	been	be	AUX
fsr-3865	196	6	found	find	VERB
fsr-3865	196	7	that	that	SCONJ
fsr-3865	196	8	“	"	PUNCT
fsr-3865	196	9	at	at	ADP
fsr-3865	196	10	every	every	DET
fsr-3865	196	11	educational	educational	ADJ
fsr-3865	196	12	level	level	NOUN
fsr-3865	196	13	,	,	PUNCT
fsr-3865	196	14	females	female	NOUN
fsr-3865	196	15	scored	score	VERB
fsr-3865	196	16	slightly	slightly	ADV
fsr-3865	196	17	higher	high	ADJ
fsr-3865	196	18	than	than	ADP
fsr-3865	196	19	males	male	NOUN
fsr-3865	196	20	”	"	PUNCT
fsr-3865	196	21	(	(	PUNCT
fsr-3865	196	22	rest	rest	NOUN
fsr-3865	196	23	&	&	CCONJ
fsr-3865	196	24	narvaez	narvaez	PROPN
fsr-3865	196	25	,	,	PUNCT
fsr-3865	196	26	1994	1994	NUM
fsr-3865	196	27	,	,	PUNCT
fsr-3865	196	28	p.	p.	NOUN
fsr-3865	196	29	14	14	NUM
fsr-3865	196	30	)	)	PUNCT
fsr-3865	196	31	.	.	PUNCT
fsr-3865	197	1	231k.s	231k.s	X
fsr-3865	197	2	.	.	PUNCT
fsr-3865	197	3	bigel	bigel	NOUN
fsr-3865	197	4	/	/	SYM
fsr-3865	197	5	financial	financial	ADJ
fsr-3865	197	6	services	service	NOUN
fsr-3865	197	7	review	review	VERB
fsr-3865	197	8	7	7	NUM
fsr-3865	197	9	(	(	PUNCT
fsr-3865	197	10	1998	1998	NUM
fsr-3865	197	11	)	)	PUNCT
fsr-3865	198	1	223–236	223–236	NUM
fsr-3865	198	2	the	the	DET
fsr-3865	198	3	following	follow	VERB
fsr-3865	198	4	directional	directional	ADJ
fsr-3865	198	5	hypotheses	hypothesis	NOUN
fsr-3865	198	6	were	be	AUX
fsr-3865	198	7	formulated	formulate	VERB
fsr-3865	198	8	in	in	ADP
fsr-3865	198	9	connection	connection	NOUN
fsr-3865	198	10	with	with	ADP
fsr-3865	198	11	the	the	DET
fsr-3865	198	12	aforementioned	aforementioned	ADJ
fsr-3865	198	13	demographic	demographic	ADJ
fsr-3865	198	14	variables	variable	NOUN
fsr-3865	198	15	:	:	PUNCT
fsr-3865	198	16	h3	h3	NOUN
fsr-3865	198	17	:	:	PUNCT
fsr-3865	198	18	investment	investment	NOUN
fsr-3865	198	19	planners	planner	NOUN
fsr-3865	198	20	with	with	ADP
fsr-3865	198	21	higher	high	ADJ
fsr-3865	198	22	educational	educational	ADJ
fsr-3865	198	23	achievement	achievement	NOUN
fsr-3865	198	24	,	,	PUNCT
fsr-3865	198	25	including	include	VERB
fsr-3865	198	26	either	either	CCONJ
fsr-3865	198	27	academic	academic	ADJ
fsr-3865	198	28	degrees	degree	NOUN
fsr-3865	198	29	and/or	and/or	CCONJ
fsr-3865	198	30	(	(	PUNCT
fsr-3865	198	31	non	non	ADJ
fsr-3865	198	32	-	-	ADJ
fsr-3865	198	33	cfp	cfp	ADJ
fsr-3865	198	34	)	)	PUNCT
fsr-3865	198	35	advanced	advanced	ADJ
fsr-3865	198	36	professional	professional	ADJ
fsr-3865	198	37	credentials	credential	NOUN
fsr-3865	198	38	,	,	PUNCT
fsr-3865	198	39	will	will	AUX
fsr-3865	198	40	manifest	manifest	VERB
fsr-3865	198	41	higher	high	ADJ
fsr-3865	198	42	ethical	ethical	ADJ
fsr-3865	198	43	development	development	NOUN
fsr-3865	198	44	than	than	ADP
fsr-3865	198	45	those	those	PRON
fsr-3865	198	46	with	with	ADP
fsr-3865	198	47	less	less	ADJ
fsr-3865	198	48	educational	educational	ADJ
fsr-3865	198	49	achievement	achievement	NOUN
fsr-3865	198	50	.	.	PUNCT
fsr-3865	199	1	h4	h4	NOUN
fsr-3865	199	2	:	:	PUNCT
fsr-3865	199	3	ethical	ethical	ADJ
fsr-3865	199	4	development	development	NOUN
fsr-3865	199	5	increases	increase	NOUN
fsr-3865	199	6	with	with	ADP
fsr-3865	199	7	age	age	NOUN
fsr-3865	199	8	.	.	PUNCT
fsr-3865	200	1	h5	h5	PROPN
fsr-3865	200	2	:	:	PUNCT
fsr-3865	200	3	ethical	ethical	ADJ
fsr-3865	200	4	development	development	NOUN
fsr-3865	200	5	increases	increase	NOUN
fsr-3865	200	6	with	with	ADP
fsr-3865	200	7	career	career	NOUN
fsr-3865	200	8	tenure	tenure	NOUN
fsr-3865	200	9	.	.	PUNCT
fsr-3865	201	1	h6	h6	PROPN
fsr-3865	201	2	:	:	PUNCT
fsr-3865	201	3	women	woman	NOUN
fsr-3865	201	4	score	score	VERB
fsr-3865	201	5	higher	higher	ADV
fsr-3865	201	6	in	in	ADP
fsr-3865	201	7	ethical	ethical	ADJ
fsr-3865	201	8	development	development	NOUN
fsr-3865	201	9	than	than	ADP
fsr-3865	201	10	men	man	NOUN
fsr-3865	201	11	.	.	PUNCT
fsr-3865	202	1	7	7	X
fsr-3865	202	2	.	.	X
fsr-3865	202	3	results	result	NOUN
fsr-3865	202	4	and	and	CCONJ
fsr-3865	202	5	analysis	analysis	NOUN
fsr-3865	202	6	one	one	NUM
fsr-3865	202	7	-	-	PUNCT
fsr-3865	202	8	tailedt	tailedt	NOUN
fsr-3865	202	9	-	-	PUNCT
fsr-3865	202	10	tests	test	NOUN
fsr-3865	202	11	for	for	ADP
fsr-3865	202	12	significance	significance	NOUN
fsr-3865	202	13	of	of	ADP
fsr-3865	202	14	independent	independent	ADJ
fsr-3865	202	15	means	mean	NOUN
fsr-3865	202	16	were	be	AUX
fsr-3865	202	17	conducted	conduct	VERB
fsr-3865	202	18	for	for	ADP
fsr-3865	202	19	each	each	PRON
fsr-3865	202	20	of	of	ADP
fsr-3865	202	21	the	the	DET
fsr-3865	202	22	hypotheses	hypothesis	NOUN
fsr-3865	202	23	.	.	PUNCT
fsr-3865	203	1	in	in	ADP
fsr-3865	203	2	connection	connection	NOUN
fsr-3865	203	3	with	with	ADP
fsr-3865	203	4	h1	h1	PROPN
fsr-3865	203	5	,	,	PUNCT
fsr-3865	203	6	and	and	CCONJ
fsr-3865	203	7	as	as	SCONJ
fsr-3865	203	8	expected	expect	VERB
fsr-3865	203	9	,	,	PUNCT
fsr-3865	203	10	the	the	DET
fsr-3865	203	11	mean	mean	ADJ
fsr-3865	203	12	p	p	NOUN
fsr-3865	203	13	-	-	PUNCT
fsr-3865	203	14	score	score	NOUN
fsr-3865	203	15	is	be	AUX
fsr-3865	203	16	statistically	statistically	ADV
fsr-3865	203	17	significantly	significantly	ADV
fsr-3865	203	18	greater	great	ADJ
fsr-3865	203	19	for	for	ADP
fsr-3865	203	20	the	the	DET
fsr-3865	203	21	cfp	cfp	PROPN
fsr-3865	203	22	designee	designee	NOUN
fsr-3865	203	23	cohort	cohort	NOUN
fsr-3865	203	24	than	than	ADP
fsr-3865	203	25	for	for	ADP
fsr-3865	203	26	the	the	DET
fsr-3865	203	27	non	non	ADJ
fsr-3865	203	28	-	-	ADJ
fsr-3865	203	29	designee	designee	NOUN
fsr-3865	203	30	cohort	cohort	NOUN
fsr-3865	203	31	(	(	PUNCT
fsr-3865	203	32	table	table	NOUN
fsr-3865	203	33	2	2	NUM
fsr-3865	203	34	)	)	PUNCT
fsr-3865	203	35	.	.	PUNCT
fsr-3865	204	1	in	in	ADP
fsr-3865	204	2	connection	connection	NOUN
fsr-3865	204	3	with	with	ADP
fsr-3865	204	4	h2	h2	NOUN
fsr-3865	204	5	,	,	PUNCT
fsr-3865	204	6	three	three	NUM
fsr-3865	204	7	subgroups	subgroup	NOUN
fsr-3865	204	8	were	be	AUX
fsr-3865	204	9	involved	involve	VERB
fsr-3865	204	10	:	:	PUNCT
fsr-3865	204	11	commission	commission	NOUN
fsr-3865	204	12	-	-	PUNCT
fsr-3865	204	13	only	only	ADV
fsr-3865	204	14	,	,	PUNCT
fsr-3865	204	15	fee	fee	NOUN
fsr-3865	204	16	-	-	PUNCT
fsr-3865	204	17	only	only	ADV
fsr-3865	204	18	,	,	PUNCT
fsr-3865	204	19	and	and	CCONJ
fsr-3865	204	20	combination	combination	NOUN
fsr-3865	204	21	planners	planner	NOUN
fsr-3865	204	22	.	.	PUNCT
fsr-3865	205	1	accordingly	accordingly	ADV
fsr-3865	205	2	,	,	PUNCT
fsr-3865	205	3	a	a	DET
fsr-3865	205	4	one	one	NUM
fsr-3865	205	5	-	-	PUNCT
fsr-3865	205	6	way	way	NOUN
fsr-3865	205	7	analysis	analysis	NOUN
fsr-3865	205	8	of	of	ADP
fsr-3865	205	9	variance	variance	NOUN
fsr-3865	205	10	(	(	PUNCT
fsr-3865	205	11	anova	anova	PROPN
fsr-3865	205	12	)	)	PUNCT
fsr-3865	205	13	was	be	AUX
fsr-3865	205	14	conducted	conduct	VERB
fsr-3865	205	15	initially	initially	ADV
fsr-3865	205	16	in	in	ADP
fsr-3865	205	17	order	order	NOUN
fsr-3865	205	18	to	to	PART
fsr-3865	205	19	ascertain	ascertain	VERB
fsr-3865	205	20	whether	whether	SCONJ
fsr-3865	205	21	the	the	DET
fsr-3865	205	22	groups	group	NOUN
fsr-3865	205	23	differed	differ	VERB
fsr-3865	205	24	significantly	significantly	ADV
fsr-3865	205	25	among	among	ADP
fsr-3865	205	26	themselves	themselves	PRON
fsr-3865	205	27	regarding	regard	VERB
fsr-3865	205	28	the	the	DET
fsr-3865	205	29	dependent	dependent	ADJ
fsr-3865	205	30	variable	variable	NOUN
fsr-3865	205	31	,	,	PUNCT
fsr-3865	205	32	the	the	DET
fsr-3865	205	33	p	p	NOUN
fsr-3865	205	34	-	-	PUNCT
fsr-3865	205	35	score	score	NOUN
fsr-3865	205	36	.	.	PUNCT
fsr-3865	206	1	the	the	DET
fsr-3865	206	2	results	result	NOUN
fsr-3865	206	3	indicate	indicate	VERB
fsr-3865	206	4	no	no	DET
fsr-3865	206	5	statistical	statistical	ADJ
fsr-3865	206	6	significance	significance	NOUN
fsr-3865	206	7	,	,	PUNCT
fsr-3865	206	8	f	f	PROPN
fsr-3865	206	9	(	(	PUNCT
fsr-3865	206	10	169	169	NUM
fsr-3865	206	11	)	)	PUNCT
fsr-3865	206	12	5	5	NUM
fsr-3865	206	13	.42	.42	NUM
fsr-3865	206	14	,	,	PUNCT
fsr-3865	206	15	p	p	X
fsr-3865	206	16	.	.	PUNCT
fsr-3865	207	1	.05	.05	NUM
fsr-3865	207	2	.	.	PUNCT
fsr-3865	208	1	follow	follow	NOUN
fsr-3865	208	2	-	-	PUNCT
fsr-3865	208	3	upt	upt	NOUN
fsr-3865	208	4	-	-	PUNCT
fsr-3865	208	5	tests	test	NOUN
fsr-3865	208	6	were	be	AUX
fsr-3865	208	7	also	also	ADV
fsr-3865	208	8	conducted	conduct	VERB
fsr-3865	208	9	in	in	SCONJ
fsr-3865	208	10	order	order	NOUN
fsr-3865	208	11	to	to	PART
fsr-3865	208	12	describe	describe	VERB
fsr-3865	208	13	and	and	CCONJ
fsr-3865	208	14	more	more	ADV
fsr-3865	208	15	closely	closely	ADV
fsr-3865	208	16	examine	examine	VERB
fsr-3865	208	17	the	the	DET
fsr-3865	208	18	subgroups	subgroup	NOUN
fsr-3865	208	19	.	.	PUNCT
fsr-3865	209	1	first	first	ADV
fsr-3865	209	2	,	,	PUNCT
fsr-3865	209	3	the	the	DET
fsr-3865	209	4	fee	fee	NOUN
fsr-3865	209	5	-	-	PUNCT
fsr-3865	209	6	based	base	VERB
fsr-3865	209	7	planner	planner	NOUN
fsr-3865	209	8	was	be	AUX
fsr-3865	209	9	compared	compare	VERB
fsr-3865	209	10	with	with	ADP
fsr-3865	209	11	the	the	DET
fsr-3865	209	12	group	group	NOUN
fsr-3865	209	13	consisting	consist	VERB
fsr-3865	209	14	of	of	ADP
fsr-3865	209	15	both	both	CCONJ
fsr-3865	209	16	the	the	DET
fsr-3865	209	17	commission	commission	NOUN
fsr-3865	209	18	-	-	PUNCT
fsr-3865	209	19	only	only	ADJ
fsr-3865	209	20	and	and	CCONJ
fsr-3865	209	21	combination	combination	NOUN
fsr-3865	209	22	planners	planner	NOUN
fsr-3865	209	23	.	.	PUNCT
fsr-3865	210	1	although	although	SCONJ
fsr-3865	210	2	the	the	DET
fsr-3865	210	3	mean	mean	NOUN
fsr-3865	210	4	p	p	NOUN
fsr-3865	210	5	-	-	PUNCT
fsr-3865	210	6	score	score	NOUN
fsr-3865	210	7	for	for	ADP
fsr-3865	210	8	the	the	DET
fsr-3865	210	9	fee	fee	NOUN
fsr-3865	210	10	-	-	PUNCT
fsr-3865	210	11	based	base	VERB
fsr-3865	210	12	planner	planner	NOUN
fsr-3865	210	13	exceeded	exceed	VERB
fsr-3865	210	14	that	that	PRON
fsr-3865	210	15	for	for	SCONJ
fsr-3865	210	16	the	the	DET
fsr-3865	210	17	commission	commission	NOUN
fsr-3865	210	18	and	and	CCONJ
fsr-3865	210	19	combination	combination	NOUN
fsr-3865	210	20	group	group	NOUN
fsr-3865	210	21	(	(	PUNCT
fsr-3865	210	22	table	table	NOUN
fsr-3865	210	23	1	1	NUM
fsr-3865	210	24	)	)	PUNCT
fsr-3865	210	25	as	as	SCONJ
fsr-3865	210	26	postulated	postulate	VERB
fsr-3865	210	27	,	,	PUNCT
fsr-3865	210	28	the	the	DET
fsr-3865	210	29	results	result	NOUN
fsr-3865	210	30	failed	fail	VERB
fsr-3865	210	31	to	to	PART
fsr-3865	210	32	attain	attain	VERB
fsr-3865	210	33	statistical	statistical	ADJ
fsr-3865	210	34	significance	significance	NOUN
fsr-3865	210	35	(	(	PUNCT
fsr-3865	210	36	table	table	NOUN
fsr-3865	210	37	2	2	NUM
fsr-3865	210	38	)	)	PUNCT
fsr-3865	210	39	.	.	PUNCT
fsr-3865	211	1	second	second	ADV
fsr-3865	211	2	,	,	PUNCT
fsr-3865	211	3	the	the	DET
fsr-3865	211	4	commission	commission	NOUN
fsr-3865	211	5	-	-	PUNCT
fsr-3865	211	6	only	only	ADV
fsr-3865	211	7	planner	planner	NOUN
fsr-3865	211	8	was	be	AUX
fsr-3865	211	9	compared	compare	VERB
fsr-3865	211	10	with	with	ADP
fsr-3865	211	11	the	the	DET
fsr-3865	211	12	group	group	NOUN
fsr-3865	211	13	consisting	consist	VERB
fsr-3865	211	14	of	of	ADP
fsr-3865	211	15	both	both	CCONJ
fsr-3865	211	16	the	the	DET
fsr-3865	211	17	table	table	NOUN
fsr-3865	211	18	2	2	NUM
fsr-3865	211	19	statistical	statistical	ADJ
fsr-3865	211	20	summary	summary	NOUN
fsr-3865	211	21	relative	relative	ADJ
fsr-3865	211	22	to	to	ADP
fsr-3865	211	23	hypotheses	hypothesis	NOUN
fsr-3865	211	24	tests	test	VERB
fsr-3865	211	25	p	p	ADJ
fsr-3865	211	26	-	-	PUNCT
fsr-3865	211	27	score	score	NOUN
fsr-3865	211	28	finding	finding	NOUN
fsr-3865	211	29	mean	mean	NOUN
fsr-3865	211	30	difference	difference	NOUN
fsr-3865	211	31	of	of	ADP
fsr-3865	211	32	p	p	NOUN
fsr-3865	211	33	-	-	PUNCT
fsr-3865	211	34	score	score	NOUN
fsr-3865	211	35	t	t	NOUN
fsr-3865	211	36	or	or	CCONJ
fsr-3865	211	37	f	f	PROPN
fsr-3865	211	38	p	p	PROPN
fsr-3865	211	39	h1	h1	PROPN
fsr-3865	211	40	cfp	cfp	PROPN
fsr-3865	211	41	.	.	PUNCT
fsr-3865	212	1	non	non	PROPN
fsr-3865	212	2	-	-	PROPN
fsr-3865	212	3	cfp	cfp	ADJ
fsr-3865	212	4	4.40	4.40	NUM
fsr-3865	212	5	t	t	NOUN
fsr-3865	212	6	5	5	NUM
fsr-3865	212	7	1.8	1.8	NUM
fsr-3865	212	8	.037	.037	NUM
fsr-3865	212	9	*	*	PUNCT
fsr-3865	212	10	h2	h2	NOUN
fsr-3865	212	11	fee	fee	NOUN
fsr-3865	212	12	-	-	PUNCT
fsr-3865	212	13	only	only	ADV
fsr-3865	212	14	.	.	PUNCT
fsr-3865	213	1	comm	comm	NOUN
fsr-3865	213	2	.	.	PUNCT
fsr-3865	213	3	&	&	CCONJ
fsr-3865	213	4	combination	combination	PROPN
fsr-3865	213	5	2.81	2.81	NUM
fsr-3865	213	6	t	t	NOUN
fsr-3865	213	7	5	5	NUM
fsr-3865	213	8	.87	.87	NUM
fsr-3865	213	9	.19	.19	NUM
fsr-3865	213	10	h2	h2	NOUN
fsr-3865	213	11	fee	fee	NOUN
fsr-3865	213	12	-	-	PUNCT
fsr-3865	213	13	only	only	ADV
fsr-3865	213	14	&	&	CCONJ
fsr-3865	213	15	combo	combo	PROPN
fsr-3865	213	16	,	,	PUNCT
fsr-3865	213	17	commiss	commiss	PROPN
fsr-3865	213	18	-	-	PUNCT
fsr-3865	213	19	only	only	ADV
fsr-3865	213	20	.33	.33	NUM
fsr-3865	213	21	t	t	NOUN
fsr-3865	213	22	5	5	NUM
fsr-3865	213	23	.10	.10	NUM
fsr-3865	213	24	.46	.46	NUM
fsr-3865	213	25	h2	h2	NOUN
fsr-3865	213	26	fee	fee	NOUN
fsr-3865	213	27	-	-	PUNCT
fsr-3865	213	28	only	only	ADV
fsr-3865	213	29	.	.	PUNCT
fsr-3865	214	1	commission	commission	NOUN
fsr-3865	214	2	-	-	PUNCT
fsr-3865	214	3	only	only	ADV
fsr-3865	214	4	2.06	2.06	NUM
fsr-3865	214	5	t	t	NOUN
fsr-3865	214	6	5	5	NUM
fsr-3865	214	7	.49	.49	NUM
fsr-3865	214	8	.31	.31	NUM
fsr-3865	214	9	h3	h3	NOUN
fsr-3865	214	10	adv	adv	PRON
fsr-3865	214	11	ed	ed	NOUN
fsr-3865	214	12	.	.	PUNCT
fsr-3865	215	1	&	&	CCONJ
fsr-3865	215	2	/or	/or	PROPN
fsr-3865	215	3	prof	prof	PROPN
fsr-3865	215	4	.	.	PUNCT
fsr-3865	216	1	cred	cre	VERB
fsr-3865	216	2	..	..	PUNCT
fsr-3865	216	3	low	low	ADJ
fsr-3865	216	4	ed	ed	NOUN
fsr-3865	216	5	.	.	PUNCT
fsr-3865	217	1	&	&	CCONJ
fsr-3865	217	2	/or	/or	PROPN
fsr-3865	218	1	no	no	DET
fsr-3865	218	2	prof	prof	NOUN
fsr-3865	218	3	.	.	PUNCT
fsr-3865	219	1	cred	cre	VERB
fsr-3865	219	2	.	.	PUNCT
fsr-3865	220	1	5.47	5.47	NUM
fsr-3865	220	2	t	t	NOUN
fsr-3865	220	3	5	5	NUM
fsr-3865	220	4	2.2	2.2	NUM
fsr-3865	220	5	.014	.014	NUM
fsr-3865	220	6	*	*	NOUN
fsr-3865	220	7	h4	h4	PROPN
fsr-3865	220	8	low	low	ADJ
fsr-3865	220	9	age	age	NOUN
fsr-3865	220	10	.	.	PUNCT
fsr-3865	221	1	mid	mid	ADJ
fsr-3865	221	2	age	age	NOUN
fsr-3865	221	3	.	.	PUNCT
fsr-3865	222	1	late	late	ADJ
fsr-3865	222	2	age	age	NOUN
fsr-3865	222	3	.11	.11	NUM
fsr-3865	222	4	and	and	CCONJ
fsr-3865	222	5	1.76	1.76	NUM
fsr-3865	222	6	f	f	NOUN
fsr-3865	222	7	5	5	NUM
fsr-3865	222	8	.12	.12	NUM
fsr-3865	222	9	.89	.89	NUM
fsr-3865	222	10	h5	h5	NOUN
fsr-3865	222	11	new	new	ADJ
fsr-3865	222	12	,	,	PUNCT
fsr-3865	222	13	experienced	experienced	ADJ
fsr-3865	222	14	.	.	PUNCT
fsr-3865	222	15	established	establish	VERB
fsr-3865	222	16	.33	.33	NUM
fsr-3865	222	17	and	and	CCONJ
fsr-3865	222	18	5.37	5.37	NUM
fsr-3865	222	19	f	f	NOUN
fsr-3865	222	20	5	5	NUM
fsr-3865	222	21	2.26	2.26	NUM
fsr-3865	222	22	.11	.11	NUM
fsr-3865	222	23	h5	h5	NOUN
fsr-3865	222	24	experienced	experience	VERB
fsr-3865	222	25	.	.	PUNCT
fsr-3865	223	1	established	establish	VERB
fsr-3865	223	2	5.37	5.37	NUM
fsr-3865	223	3	t	t	NOUN
fsr-3865	223	4	5	5	NUM
fsr-3865	223	5	1.7	1.7	NUM
fsr-3865	223	6	.04	.04	NUM
fsr-3865	223	7	*	*	PUNCT
fsr-3865	223	8	h5	h5	PROPN
fsr-3865	223	9	new	new	PROPN
fsr-3865	223	10	&	&	CCONJ
fsr-3865	223	11	experienced	experienced	PROPN
fsr-3865	223	12	.	.	PUNCT
fsr-3865	224	1	established	establish	VERB
fsr-3865	224	2	5.20	5.20	NUM
fsr-3865	224	3	t	t	NOUN
fsr-3865	224	4	5	5	NUM
fsr-3865	224	5	2.13	2.13	NUM
fsr-3865	224	6	.035	.035	NUM
fsr-3865	224	7	*	*	PUNCT
fsr-3865	224	8	(	(	PUNCT
fsr-3865	224	9	2	2	NUM
fsr-3865	224	10	-	-	PUNCT
fsr-3865	224	11	tailed	tailed	ADJ
fsr-3865	224	12	)	)	PUNCT
fsr-3865	224	13	h6	h6	PROPN
fsr-3865	224	14	female	female	NOUN
fsr-3865	224	15	.	.	PUNCT
fsr-3865	225	1	male	male	NOUN
fsr-3865	225	2	4.78	4.78	NUM
fsr-3865	225	3	t	t	PROPN
fsr-3865	225	4	5	5	NUM
fsr-3865	225	5	1.5	1.5	NUM
fsr-3865	225	6	.067	.067	NUM
fsr-3865	226	1	*	*	PUNCT
fsr-3865	226	2	p	p	NOUN
fsr-3865	226	3	,	,	PUNCT
fsr-3865	226	4	.05	.05	NUM
fsr-3865	226	5	232	232	NUM
fsr-3865	226	6	k.s	k.s	NOUN
fsr-3865	226	7	.	.	PROPN
fsr-3865	226	8	bigel	bigel	NOUN
fsr-3865	226	9	/	/	SYM
fsr-3865	226	10	financial	financial	ADJ
fsr-3865	226	11	services	service	NOUN
fsr-3865	226	12	review	review	VERB
fsr-3865	226	13	7	7	NUM
fsr-3865	226	14	(	(	PUNCT
fsr-3865	226	15	1998	1998	NUM
fsr-3865	226	16	)	)	PUNCT
fsr-3865	226	17	223–236	223–236	NUM
fsr-3865	226	18	fee	fee	NOUN
fsr-3865	226	19	-	-	PUNCT
fsr-3865	226	20	only	only	ADJ
fsr-3865	226	21	and	and	CCONJ
fsr-3865	226	22	combination	combination	NOUN
fsr-3865	226	23	planners	planner	NOUN
fsr-3865	226	24	.	.	PUNCT
fsr-3865	227	1	the	the	DET
fsr-3865	227	2	commission	commission	NOUN
fsr-3865	227	3	-	-	PUNCT
fsr-3865	227	4	only	only	ADV
fsr-3865	227	5	planner	planner	NOUN
fsr-3865	227	6	,	,	PUNCT
fsr-3865	227	7	having	have	VERB
fsr-3865	227	8	greater	great	ADJ
fsr-3865	227	9	incentive	incentive	NOUN
fsr-3865	227	10	to	to	PART
fsr-3865	227	11	generate	generate	VERB
fsr-3865	227	12	commissions	commission	NOUN
fsr-3865	227	13	or	or	CCONJ
fsr-3865	227	14	to	to	PART
fsr-3865	227	15	churn	churn	VERB
fsr-3865	227	16	the	the	DET
fsr-3865	227	17	client	client	NOUN
fsr-3865	227	18	’s	’s	PART
fsr-3865	227	19	account	account	NOUN
fsr-3865	227	20	,	,	PUNCT
fsr-3865	227	21	is	be	AUX
fsr-3865	227	22	thus	thus	ADV
fsr-3865	227	23	presumed	presume	VERB
fsr-3865	227	24	to	to	PART
fsr-3865	227	25	be	be	AUX
fsr-3865	227	26	exposed	expose	VERB
fsr-3865	227	27	to	to	ADP
fsr-3865	227	28	greater	great	ADJ
fsr-3865	227	29	“	"	PUNCT
fsr-3865	227	30	moral	moral	ADJ
fsr-3865	227	31	hazard	hazard	NOUN
fsr-3865	227	32	”	"	PUNCT
fsr-3865	227	33	(	(	PUNCT
fsr-3865	227	34	milgrom	milgrom	PROPN
fsr-3865	227	35	&	&	CCONJ
fsr-3865	227	36	roberts	roberts	PROPN
fsr-3865	227	37	,	,	PUNCT
fsr-3865	227	38	1997	1997	NUM
fsr-3865	227	39	)	)	PUNCT
fsr-3865	227	40	and	and	CCONJ
fsr-3865	227	41	may	may	AUX
fsr-3865	227	42	be	be	AUX
fsr-3865	227	43	expected	expect	VERB
fsr-3865	227	44	to	to	PART
fsr-3865	227	45	manifest	manifest	VERB
fsr-3865	227	46	lower	low	ADJ
fsr-3865	227	47	ethical	ethical	ADJ
fsr-3865	227	48	development	development	NOUN
fsr-3865	227	49	than	than	ADP
fsr-3865	227	50	the	the	DET
fsr-3865	227	51	other	other	ADJ
fsr-3865	227	52	cohorts	cohort	NOUN
fsr-3865	227	53	.	.	PUNCT
fsr-3865	228	1	those	those	PRON
fsr-3865	228	2	who	who	PRON
fsr-3865	228	3	manifest	manifest	VERB
fsr-3865	228	4	higher	high	ADJ
fsr-3865	228	5	ethical	ethical	ADJ
fsr-3865	228	6	development	development	NOUN
fsr-3865	228	7	may	may	AUX
fsr-3865	228	8	be	be	AUX
fsr-3865	228	9	repelled	repel	VERB
fsr-3865	228	10	by	by	ADP
fsr-3865	228	11	the	the	DET
fsr-3865	228	12	ethical	ethical	ADJ
fsr-3865	228	13	conflict	conflict	NOUN
fsr-3865	228	14	inherent	inherent	ADJ
fsr-3865	228	15	in	in	ADP
fsr-3865	228	16	the	the	DET
fsr-3865	228	17	commission	commission	NOUN
fsr-3865	228	18	business	business	NOUN
fsr-3865	228	19	and	and	CCONJ
fsr-3865	228	20	therefore	therefore	ADV
fsr-3865	228	21	choose	choose	VERB
fsr-3865	228	22	a	a	DET
fsr-3865	228	23	fee	fee	NOUN
fsr-3865	228	24	-	-	PUNCT
fsr-3865	228	25	only	only	ADJ
fsr-3865	228	26	or	or	CCONJ
fsr-3865	228	27	combination	combination	NOUN
fsr-3865	228	28	compensation	compensation	NOUN
fsr-3865	228	29	arrangement	arrangement	NOUN
fsr-3865	228	30	.	.	PUNCT
fsr-3865	229	1	surprisingly	surprisingly	ADV
fsr-3865	229	2	,	,	PUNCT
fsr-3865	229	3	the	the	DET
fsr-3865	229	4	p	p	NOUN
fsr-3865	229	5	-	-	PUNCT
fsr-3865	229	6	score	score	NOUN
fsr-3865	229	7	was	be	AUX
fsr-3865	229	8	slightly	slightly	ADV
fsr-3865	229	9	lower	low	ADJ
fsr-3865	229	10	for	for	SCONJ
fsr-3865	229	11	the	the	DET
fsr-3865	229	12	group	group	NOUN
fsr-3865	229	13	consisting	consist	VERB
fsr-3865	229	14	of	of	ADP
fsr-3865	229	15	both	both	CCONJ
fsr-3865	229	16	the	the	DET
fsr-3865	229	17	fee	fee	NOUN
fsr-3865	229	18	-	-	PUNCT
fsr-3865	229	19	only	only	ADV
fsr-3865	229	20	and	and	CCONJ
fsr-3865	229	21	the	the	DET
fsr-3865	229	22	combination	combination	NOUN
fsr-3865	229	23	(	(	PUNCT
fsr-3865	229	24	i.e.	i.e.	X
fsr-3865	229	25	,	,	PUNCT
fsr-3865	229	26	fee	fee	NOUN
fsr-3865	229	27	plus	plus	CCONJ
fsr-3865	229	28	commission	commission	NOUN
fsr-3865	229	29	)	)	PUNCT
fsr-3865	229	30	financial	financial	ADJ
fsr-3865	229	31	planners	planner	NOUN
fsr-3865	229	32	,	,	PUNCT
fsr-3865	229	33	in	in	ADP
fsr-3865	229	34	comparison	comparison	NOUN
fsr-3865	229	35	to	to	ADP
fsr-3865	229	36	the	the	DET
fsr-3865	229	37	cohort	cohort	NOUN
fsr-3865	229	38	consisting	consist	VERB
fsr-3865	229	39	of	of	ADP
fsr-3865	229	40	commission	commission	NOUN
fsr-3865	229	41	-	-	PUNCT
fsr-3865	229	42	only	only	ADV
fsr-3865	229	43	brokers	broker	NOUN
fsr-3865	229	44	(	(	PUNCT
fsr-3865	229	45	table	table	NOUN
fsr-3865	229	46	1	1	NUM
fsr-3865	229	47	)	)	PUNCT
fsr-3865	229	48	.	.	PUNCT
fsr-3865	230	1	the	the	DET
fsr-3865	230	2	results	result	NOUN
fsr-3865	230	3	,	,	PUNCT
fsr-3865	230	4	however	however	ADV
fsr-3865	230	5	,	,	PUNCT
fsr-3865	230	6	failed	fail	VERB
fsr-3865	230	7	to	to	PART
fsr-3865	230	8	attain	attain	VERB
fsr-3865	230	9	statistical	statistical	ADJ
fsr-3865	230	10	significance	significance	NOUN
fsr-3865	230	11	(	(	PUNCT
fsr-3865	230	12	table	table	NOUN
fsr-3865	230	13	2	2	NUM
fsr-3865	230	14	)	)	PUNCT
fsr-3865	230	15	.	.	PUNCT
fsr-3865	231	1	this	this	DET
fsr-3865	231	2	odd	odd	ADJ
fsr-3865	231	3	finding	finding	NOUN
fsr-3865	231	4	may	may	AUX
fsr-3865	231	5	,	,	PUNCT
fsr-3865	231	6	in	in	ADP
fsr-3865	231	7	part	part	NOUN
fsr-3865	231	8	,	,	PUNCT
fsr-3865	231	9	be	be	AUX
fsr-3865	231	10	explained	explain	VERB
fsr-3865	231	11	by	by	ADP
fsr-3865	231	12	the	the	DET
fsr-3865	231	13	ambiguity	ambiguity	NOUN
fsr-3865	231	14	of	of	ADP
fsr-3865	231	15	the	the	DET
fsr-3865	231	16	“	"	PUNCT
fsr-3865	231	17	combination	combination	NOUN
fsr-3865	231	18	planner	planner	NOUN
fsr-3865	231	19	”	"	PUNCT
fsr-3865	231	20	variable	variable	NOUN
fsr-3865	231	21	.	.	PUNCT
fsr-3865	232	1	in	in	ADP
fsr-3865	232	2	the	the	DET
fsr-3865	232	3	field	field	NOUN
fsr-3865	232	4	,	,	PUNCT
fsr-3865	232	5	some	some	DET
fsr-3865	232	6	“	"	PUNCT
fsr-3865	232	7	combination	combination	NOUN
fsr-3865	232	8	”	"	PUNCT
fsr-3865	232	9	planners	planner	NOUN
fsr-3865	232	10	may	may	AUX
fsr-3865	232	11	offer	offer	VERB
fsr-3865	232	12	clients	client	NOUN
fsr-3865	232	13	the	the	DET
fsr-3865	232	14	choice	choice	NOUN
fsr-3865	232	15	of	of	ADP
fsr-3865	232	16	one	one	NUM
fsr-3865	232	17	or	or	CCONJ
fsr-3865	232	18	another	another	DET
fsr-3865	232	19	compensation	compensation	NOUN
fsr-3865	232	20	schedule	schedule	NOUN
fsr-3865	232	21	,	,	PUNCT
fsr-3865	232	22	i.e.	i.e.	X
fsr-3865	232	23	the	the	DET
fsr-3865	232	24	choice	choice	NOUN
fsr-3865	232	25	of	of	ADP
fsr-3865	232	26	a	a	DET
fsr-3865	232	27	feeor	feeor	NOUN
fsr-3865	232	28	commission	commission	NOUN
fsr-3865	232	29	-	-	PUNCT
fsr-3865	232	30	based	base	VERB
fsr-3865	232	31	relationship	relationship	NOUN
fsr-3865	232	32	.	.	PUNCT
fsr-3865	233	1	other	other	ADJ
fsr-3865	233	2	combination	combination	NOUN
fsr-3865	233	3	planners	planner	NOUN
fsr-3865	233	4	may	may	AUX
fsr-3865	233	5	offer	offer	VERB
fsr-3865	233	6	a	a	DET
fsr-3865	233	7	“	"	PUNCT
fsr-3865	233	8	commission	commission	NOUN
fsr-3865	233	9	versus	versus	ADP
fsr-3865	233	10	fee	fee	NOUN
fsr-3865	233	11	offset	offset	NOUN
fsr-3865	233	12	”	"	PUNCT
fsr-3865	233	13	plan	plan	NOUN
fsr-3865	233	14	,	,	PUNCT
fsr-3865	233	15	whereby	whereby	SCONJ
fsr-3865	233	16	the	the	DET
fsr-3865	233	17	client	client	NOUN
fsr-3865	233	18	’s	’s	PART
fsr-3865	233	19	fees	fee	NOUN
fsr-3865	233	20	will	will	AUX
fsr-3865	233	21	be	be	AUX
fsr-3865	233	22	reduced	reduce	VERB
fsr-3865	233	23	to	to	ADP
fsr-3865	233	24	the	the	DET
fsr-3865	233	25	extent	extent	NOUN
fsr-3865	233	26	that	that	SCONJ
fsr-3865	233	27	the	the	DET
fsr-3865	233	28	planner	planner	NOUN
fsr-3865	233	29	derived	derive	VERB
fsr-3865	233	30	commission	commission	NOUN
fsr-3865	233	31	revenues	revenue	NOUN
fsr-3865	233	32	from	from	ADP
fsr-3865	233	33	transactions	transaction	NOUN
fsr-3865	233	34	,	,	PUNCT
fsr-3865	233	35	which	which	PRON
fsr-3865	233	36	were	be	AUX
fsr-3865	233	37	executed	execute	VERB
fsr-3865	233	38	on	on	ADP
fsr-3865	233	39	the	the	DET
fsr-3865	233	40	client	client	NOUN
fsr-3865	233	41	’s	’s	PART
fsr-3865	233	42	behalf	behalf	NOUN
fsr-3865	233	43	.	.	PUNCT
fsr-3865	234	1	some	some	PRON
fsr-3865	234	2	may	may	AUX
fsr-3865	234	3	offer	offer	VERB
fsr-3865	234	4	either	either	DET
fsr-3865	234	5	choice	choice	NOUN
fsr-3865	234	6	.	.	PUNCT
fsr-3865	235	1	this	this	DET
fsr-3865	235	2	study	study	NOUN
fsr-3865	235	3	did	do	AUX
fsr-3865	235	4	not	not	PART
fsr-3865	235	5	attempt	attempt	VERB
fsr-3865	235	6	to	to	PART
fsr-3865	235	7	elicit	elicit	VERB
fsr-3865	235	8	such	such	ADJ
fsr-3865	235	9	fine	fine	ADJ
fsr-3865	235	10	differences	difference	NOUN
fsr-3865	235	11	among	among	ADP
fsr-3865	235	12	the	the	DET
fsr-3865	235	13	combination	combination	NOUN
fsr-3865	235	14	planner	planner	NOUN
fsr-3865	235	15	subgroup	subgroup	NOUN
fsr-3865	235	16	.	.	PUNCT
fsr-3865	236	1	further	far	ADV
fsr-3865	236	2	,	,	PUNCT
fsr-3865	236	3	it	it	PRON
fsr-3865	236	4	is	be	AUX
fsr-3865	236	5	not	not	PART
fsr-3865	236	6	clear	clear	ADJ
fsr-3865	236	7	how	how	SCONJ
fsr-3865	236	8	the	the	DET
fsr-3865	236	9	various	various	ADJ
fsr-3865	236	10	combination	combination	NOUN
fsr-3865	236	11	planner	planner	NOUN
fsr-3865	236	12	subgroups	subgroup	NOUN
fsr-3865	236	13	may	may	AUX
fsr-3865	236	14	compare	compare	VERB
fsr-3865	236	15	,	,	PUNCT
fsr-3865	236	16	in	in	ADP
fsr-3865	236	17	terms	term	NOUN
fsr-3865	236	18	of	of	ADP
fsr-3865	236	19	ethical	ethical	ADJ
fsr-3865	236	20	development	development	NOUN
fsr-3865	236	21	,	,	PUNCT
fsr-3865	236	22	to	to	ADP
fsr-3865	236	23	the	the	DET
fsr-3865	236	24	fee	fee	NOUN
fsr-3865	236	25	-	-	PUNCT
fsr-3865	236	26	only	only	ADV
fsr-3865	236	27	and	and	CCONJ
fsr-3865	236	28	commission	commission	NOUN
fsr-3865	236	29	-	-	PUNCT
fsr-3865	236	30	only	only	ADJ
fsr-3865	236	31	planners	planner	NOUN
fsr-3865	236	32	.	.	PUNCT
fsr-3865	237	1	therefore	therefore	ADV
fsr-3865	237	2	,	,	PUNCT
fsr-3865	237	3	a	a	DET
fsr-3865	237	4	third	third	ADJ
fsr-3865	237	5	test	test	NOUN
fsr-3865	237	6	was	be	AUX
fsr-3865	237	7	conducted	conduct	VERB
fsr-3865	237	8	,	,	PUNCT
fsr-3865	237	9	in	in	ADP
fsr-3865	237	10	which	which	PRON
fsr-3865	237	11	the	the	DET
fsr-3865	237	12	fee	fee	NOUN
fsr-3865	237	13	-	-	PUNCT
fsr-3865	237	14	only	only	ADJ
fsr-3865	237	15	planners	planner	NOUN
fsr-3865	237	16	were	be	AUX
fsr-3865	237	17	compared	compare	VERB
fsr-3865	237	18	to	to	ADP
fsr-3865	237	19	the	the	DET
fsr-3865	237	20	commission	commission	NOUN
fsr-3865	237	21	-	-	PUNCT
fsr-3865	237	22	only	only	ADV
fsr-3865	237	23	planner	planner	NOUN
fsr-3865	237	24	cohort	cohort	NOUN
fsr-3865	237	25	.	.	PUNCT
fsr-3865	238	1	as	as	SCONJ
fsr-3865	238	2	expected	expect	VERB
fsr-3865	238	3	,	,	PUNCT
fsr-3865	238	4	the	the	DET
fsr-3865	238	5	fee	fee	NOUN
fsr-3865	238	6	-	-	PUNCT
fsr-3865	238	7	only	only	ADV
fsr-3865	238	8	planner	planner	NOUN
fsr-3865	238	9	manifested	manifest	VERB
fsr-3865	238	10	a	a	DET
fsr-3865	238	11	higher	high	ADJ
fsr-3865	238	12	p	p	NOUN
fsr-3865	238	13	-	-	PUNCT
fsr-3865	238	14	score	score	NOUN
fsr-3865	238	15	than	than	ADP
fsr-3865	238	16	the	the	DET
fsr-3865	238	17	commission	commission	NOUN
fsr-3865	238	18	-	-	PUNCT
fsr-3865	238	19	only	only	ADV
fsr-3865	238	20	planner	planner	NOUN
fsr-3865	238	21	(	(	PUNCT
fsr-3865	238	22	table	table	NOUN
fsr-3865	238	23	1	1	NUM
fsr-3865	238	24	)	)	PUNCT
fsr-3865	238	25	;	;	PUNCT
fsr-3865	238	26	however	however	ADV
fsr-3865	238	27	,	,	PUNCT
fsr-3865	238	28	the	the	DET
fsr-3865	238	29	results	result	NOUN
fsr-3865	238	30	failed	fail	VERB
fsr-3865	238	31	to	to	PART
fsr-3865	238	32	attain	attain	VERB
fsr-3865	238	33	statistical	statistical	ADJ
fsr-3865	238	34	significance	significance	NOUN
fsr-3865	238	35	(	(	PUNCT
fsr-3865	238	36	table	table	NOUN
fsr-3865	238	37	2	2	NUM
fsr-3865	238	38	)	)	PUNCT
fsr-3865	238	39	.	.	PUNCT
fsr-3865	239	1	in	in	ADP
fsr-3865	239	2	order	order	NOUN
fsr-3865	239	3	to	to	PART
fsr-3865	239	4	test	test	VERB
fsr-3865	239	5	the	the	DET
fsr-3865	239	6	h3	h3	NOUN
fsr-3865	239	7	,	,	PUNCT
fsr-3865	239	8	subjects	subject	NOUN
fsr-3865	239	9	were	be	AUX
fsr-3865	239	10	divided	divide	VERB
fsr-3865	239	11	into	into	ADP
fsr-3865	239	12	two	two	NUM
fsr-3865	239	13	subgroups	subgroup	NOUN
fsr-3865	239	14	:	:	PUNCT
fsr-3865	240	1	1	1	X
fsr-3865	240	2	.	.	X
fsr-3865	240	3	those	those	PRON
fsr-3865	240	4	having	have	VERB
fsr-3865	240	5	neither	neither	CCONJ
fsr-3865	240	6	any	any	DET
fsr-3865	240	7	professional	professional	ADJ
fsr-3865	240	8	credentials	credential	NOUN
fsr-3865	240	9	(	(	PUNCT
fsr-3865	240	10	e.g.	e.g.	ADV
fsr-3865	240	11	,	,	PUNCT
fsr-3865	240	12	cpa	cpa	NOUN
fsr-3865	240	13	,	,	PUNCT
fsr-3865	240	14	cfp	cfp	PROPN
fsr-3865	240	15	,	,	PUNCT
fsr-3865	240	16	clu	clu	PROPN
fsr-3865	240	17	,	,	PUNCT
fsr-3865	240	18	etc	etc	X
fsr-3865	240	19	.	.	X
fsr-3865	240	20	)	)	PUNCT
fsr-3865	240	21	,	,	PUNCT
fsr-3865	240	22	nor	nor	CCONJ
fsr-3865	240	23	an	an	DET
fsr-3865	240	24	academic	academic	ADJ
fsr-3865	240	25	degree	degree	NOUN
fsr-3865	240	26	beyond	beyond	ADP
fsr-3865	240	27	the	the	DET
fsr-3865	240	28	bachelors	bachelor	NOUN
fsr-3865	240	29	and	and	CCONJ
fsr-3865	240	30	2	2	NUM
fsr-3865	240	31	.	.	X
fsr-3865	240	32	those	those	PRON
fsr-3865	240	33	having	have	VERB
fsr-3865	240	34	either	either	CCONJ
fsr-3865	240	35	a	a	DET
fsr-3865	240	36	masters	master	NOUN
fsr-3865	240	37	degree	degree	NOUN
fsr-3865	240	38	or	or	CCONJ
fsr-3865	240	39	more	more	ADJ
fsr-3865	240	40	,	,	PUNCT
fsr-3865	240	41	or	or	CCONJ
fsr-3865	240	42	an	an	DET
fsr-3865	240	43	advanced	advanced	ADJ
fsr-3865	240	44	professional	professional	ADJ
fsr-3865	240	45	credential	credential	NOUN
fsr-3865	240	46	—	—	PUNCT
fsr-3865	240	47	other	other	ADJ
fsr-3865	240	48	than	than	ADP
fsr-3865	240	49	the	the	DET
fsr-3865	240	50	cfp	cfp	PROPN
fsr-3865	240	51	designation	designation	NOUN
fsr-3865	240	52	.	.	PUNCT
fsr-3865	241	1	as	as	SCONJ
fsr-3865	241	2	expected	expect	VERB
fsr-3865	241	3	,	,	PUNCT
fsr-3865	241	4	those	those	PRON
fsr-3865	241	5	with	with	ADP
fsr-3865	241	6	either	either	CCONJ
fsr-3865	241	7	advanced	advanced	ADJ
fsr-3865	241	8	professional	professional	ADJ
fsr-3865	241	9	credentials	credential	NOUN
fsr-3865	241	10	and/or	and/or	CCONJ
fsr-3865	241	11	higher	high	ADJ
fsr-3865	241	12	formal	formal	ADJ
fsr-3865	241	13	education	education	NOUN
fsr-3865	241	14	reflected	reflect	VERB
fsr-3865	241	15	greater	great	ADJ
fsr-3865	241	16	mean	mean	NOUN
fsr-3865	241	17	p	p	NOUN
fsr-3865	241	18	-	-	PUNCT
fsr-3865	241	19	scores	score	NOUN
fsr-3865	241	20	(	(	PUNCT
fsr-3865	241	21	table	table	NOUN
fsr-3865	241	22	1	1	NUM
fsr-3865	241	23	)	)	PUNCT
fsr-3865	241	24	.	.	PUNCT
fsr-3865	242	1	the	the	DET
fsr-3865	242	2	results	result	NOUN
fsr-3865	242	3	were	be	AUX
fsr-3865	242	4	statistically	statistically	ADV
fsr-3865	242	5	significant	significant	ADJ
fsr-3865	242	6	,	,	PUNCT
fsr-3865	242	7	(	(	PUNCT
fsr-3865	242	8	table	table	NOUN
fsr-3865	242	9	2	2	NUM
fsr-3865	242	10	)	)	PUNCT
fsr-3865	242	11	.	.	PUNCT
fsr-3865	243	1	further	far	ADV
fsr-3865	243	2	,	,	PUNCT
fsr-3865	243	3	among	among	ADP
fsr-3865	243	4	all	all	DET
fsr-3865	243	5	cfp	cfp	NOUN
fsr-3865	243	6	designees	designee	NOUN
fsr-3865	243	7	surveyed	survey	VERB
fsr-3865	243	8	,	,	PUNCT
fsr-3865	243	9	68	68	NUM
fsr-3865	243	10	%	%	NOUN
fsr-3865	243	11	had	have	VERB
fsr-3865	243	12	“	"	PUNCT
fsr-3865	243	13	high	high	ADJ
fsr-3865	243	14	educational	educational	ADJ
fsr-3865	243	15	achievement	achievement	NOUN
fsr-3865	243	16	.	.	PUNCT
fsr-3865	243	17	”	"	PUNCT
fsr-3865	244	1	the	the	DET
fsr-3865	244	2	association	association	NOUN
fsr-3865	244	3	between	between	ADP
fsr-3865	244	4	cfp	cfp	PROPN
fsr-3865	244	5	professionalization	professionalization	NOUN
fsr-3865	244	6	and	and	CCONJ
fsr-3865	244	7	educational	educational	ADJ
fsr-3865	244	8	achievement	achievement	NOUN
fsr-3865	244	9	was	be	AUX
fsr-3865	244	10	statistically	statistically	ADV
fsr-3865	244	11	significant	significant	ADJ
fsr-3865	244	12	,	,	PUNCT
fsr-3865	244	13	x2	x2	PROPN
fsr-3865	244	14	(	(	PUNCT
fsr-3865	244	15	1	1	NUM
fsr-3865	244	16	,	,	PUNCT
fsr-3865	244	17	n	n	PRON
fsr-3865	244	18	5	5	NUM
fsr-3865	244	19	170)5	170)5	NUM
fsr-3865	244	20	4.217,p	4.217,p	NUM
fsr-3865	244	21	5	5	NUM
fsr-3865	244	22	.040	.040	NUM
fsr-3865	244	23	.	.	PUNCT
fsr-3865	245	1	a	a	DET
fsr-3865	245	2	comparison	comparison	NOUN
fsr-3865	245	3	of	of	ADP
fsr-3865	245	4	the	the	DET
fsr-3865	245	5	combination	combination	NOUN
fsr-3865	245	6	of	of	ADP
fsr-3865	245	7	the	the	DET
fsr-3865	245	8	professionalization	professionalization	NOUN
fsr-3865	245	9	and	and	CCONJ
fsr-3865	245	10	educational	educational	ADJ
fsr-3865	245	11	achievement	achievement	NOUN
fsr-3865	245	12	variables	variable	NOUN
fsr-3865	245	13	revealed	reveal	VERB
fsr-3865	245	14	that	that	SCONJ
fsr-3865	245	15	investment	investment	NOUN
fsr-3865	245	16	planners	planner	NOUN
fsr-3865	245	17	who	who	PRON
fsr-3865	245	18	both	both	PRON
fsr-3865	245	19	carry	carry	VERB
fsr-3865	245	20	the	the	DET
fsr-3865	245	21	cfp	cfp	NOUN
fsr-3865	245	22	designation	designation	NOUN
fsr-3865	245	23	and	and	CCONJ
fsr-3865	245	24	had	have	VERB
fsr-3865	245	25	high	high	ADJ
fsr-3865	245	26	educational	educational	ADJ
fsr-3865	245	27	achievement	achievement	NOUN
fsr-3865	245	28	exhibited	exhibit	VERB
fsr-3865	245	29	the	the	DET
fsr-3865	245	30	highest	high	ADJ
fsr-3865	245	31	mean	mean	ADJ
fsr-3865	245	32	p	p	NOUN
fsr-3865	245	33	-	-	PUNCT
fsr-3865	245	34	scores	score	NOUN
fsr-3865	245	35	as	as	ADP
fsr-3865	245	36	compared	compare	VERB
fsr-3865	245	37	to	to	ADP
fsr-3865	245	38	other	other	ADJ
fsr-3865	245	39	possible	possible	ADJ
fsr-3865	245	40	combinations	combination	NOUN
fsr-3865	245	41	(	(	PUNCT
fsr-3865	245	42	table	table	NOUN
fsr-3865	245	43	3	3	NUM
fsr-3865	245	44	)	)	PUNCT
fsr-3865	245	45	.	.	PUNCT
fsr-3865	246	1	as	as	SCONJ
fsr-3865	246	2	p	p	NOUN
fsr-3865	246	3	-	-	PUNCT
fsr-3865	246	4	scores	score	NOUN
fsr-3865	246	5	were	be	AUX
fsr-3865	246	6	hypothesized	hypothesize	VERB
fsr-3865	246	7	as	as	ADP
fsr-3865	246	8	increasing	increase	VERB
fsr-3865	246	9	with	with	ADP
fsr-3865	246	10	both	both	PRON
fsr-3865	246	11	professionalization	professionalization	NOUN
fsr-3865	246	12	and	and	CCONJ
fsr-3865	246	13	educational	educational	ADJ
fsr-3865	246	14	achievement	achievement	NOUN
fsr-3865	246	15	as	as	ADP
fsr-3865	246	16	separate	separate	ADJ
fsr-3865	246	17	variables	variable	NOUN
fsr-3865	246	18	,	,	PUNCT
fsr-3865	246	19	a	a	DET
fsr-3865	246	20	one	one	NUM
fsr-3865	246	21	-	-	PUNCT
fsr-3865	246	22	tailed	tail	VERB
fsr-3865	246	23	test	test	NOUN
fsr-3865	246	24	for	for	ADP
fsr-3865	246	25	differences	difference	NOUN
fsr-3865	246	26	in	in	ADP
fsr-3865	246	27	independent	independent	ADJ
fsr-3865	246	28	means	mean	NOUN
fsr-3865	246	29	of	of	ADP
fsr-3865	246	30	cfp	cfp	PROPN
fsr-3865	246	31	designees	designee	NOUN
fsr-3865	246	32	alone	alone	ADV
fsr-3865	246	33	based	base	VERB
fsr-3865	246	34	on	on	ADP
fsr-3865	246	35	educational	educational	ADJ
fsr-3865	246	36	achievement	achievement	NOUN
fsr-3865	246	37	was	be	AUX
fsr-3865	246	38	conducted	conduct	VERB
fsr-3865	246	39	;	;	PUNCT
fsr-3865	246	40	the	the	DET
fsr-3865	246	41	mean	mean	ADJ
fsr-3865	246	42	p	p	ADJ
fsr-3865	246	43	-	-	PUNCT
fsr-3865	246	44	score	score	NOUN
fsr-3865	246	45	difference	difference	NOUN
fsr-3865	246	46	attained	attain	VERB
fsr-3865	246	47	statistical	statistical	ADJ
fsr-3865	246	48	significance	significance	NOUN
fsr-3865	246	49	,	,	PUNCT
fsr-3865	246	50	(	(	PUNCT
fsr-3865	246	51	table	table	NOUN
fsr-3865	246	52	3	3	NUM
fsr-3865	246	53	)	)	PUNCT
fsr-3865	246	54	.	.	PUNCT
fsr-3865	247	1	a	a	DET
fsr-3865	247	2	test	test	NOUN
fsr-3865	247	3	for	for	ADP
fsr-3865	247	4	statistical	statistical	ADJ
fsr-3865	247	5	significance	significance	NOUN
fsr-3865	247	6	of	of	ADP
fsr-3865	247	7	non	non	ADJ
fsr-3865	247	8	-	-	ADJ
fsr-3865	247	9	cfp	cfp	ADJ
fsr-3865	247	10	designees	designee	NOUN
fsr-3865	247	11	based	base	VERB
fsr-3865	247	12	on	on	ADP
fsr-3865	247	13	educational	educational	ADJ
fsr-3865	247	14	achievement	achievement	NOUN
fsr-3865	247	15	failed	fail	VERB
fsr-3865	247	16	to	to	PART
fsr-3865	247	17	attain	attain	VERB
fsr-3865	247	18	statistical	statistical	ADJ
fsr-3865	247	19	significance	significance	NOUN
fsr-3865	247	20	.	.	PUNCT
fsr-3865	248	1	in	in	ADP
fsr-3865	248	2	order	order	NOUN
fsr-3865	248	3	to	to	PART
fsr-3865	248	4	test	test	VERB
fsr-3865	248	5	the	the	DET
fsr-3865	248	6	h4	h4	NOUN
fsr-3865	248	7	,	,	PUNCT
fsr-3865	248	8	subjects	subject	NOUN
fsr-3865	248	9	were	be	AUX
fsr-3865	248	10	grouped	group	VERB
fsr-3865	248	11	into	into	ADP
fsr-3865	248	12	three	three	NUM
fsr-3865	248	13	cohorts	cohort	NOUN
fsr-3865	248	14	:	:	PUNCT
fsr-3865	248	15	(	(	PUNCT
fsr-3865	248	16	1	1	X
fsr-3865	248	17	)	)	PUNCT
fsr-3865	248	18	“	"	PUNCT
fsr-3865	248	19	low	low	ADJ
fsr-3865	248	20	age	age	NOUN
fsr-3865	248	21	,	,	PUNCT
fsr-3865	248	22	”	"	PUNCT
fsr-3865	248	23	i.e.	i.e.	X
fsr-3865	248	24	,	,	PUNCT
fsr-3865	248	25	those	those	PRON
fsr-3865	248	26	who	who	PRON
fsr-3865	248	27	are	be	AUX
fsr-3865	248	28	under	under	ADP
fsr-3865	248	29	40	40	NUM
fsr-3865	248	30	;	;	PUNCT
fsr-3865	248	31	(	(	PUNCT
fsr-3865	248	32	2	2	X
fsr-3865	248	33	)	)	PUNCT
fsr-3865	248	34	“	"	PUNCT
fsr-3865	248	35	mid	mid	ADJ
fsr-3865	248	36	age	age	NOUN
fsr-3865	248	37	,	,	PUNCT
fsr-3865	248	38	”	"	PUNCT
fsr-3865	248	39	i.e.	i.e.	X
fsr-3865	248	40	,	,	PUNCT
fsr-3865	248	41	those	those	PRON
fsr-3865	248	42	between	between	ADP
fsr-3865	248	43	40	40	NUM
fsr-3865	248	44	and	and	CCONJ
fsr-3865	248	45	59	59	NUM
fsr-3865	248	46	;	;	PUNCT
fsr-3865	248	47	and	and	CCONJ
fsr-3865	248	48	(	(	PUNCT
fsr-3865	248	49	3	3	X
fsr-3865	248	50	)	)	PUNCT
fsr-3865	248	51	“	"	PUNCT
fsr-3865	248	52	late	late	ADJ
fsr-3865	248	53	age	age	NOUN
fsr-3865	248	54	,	,	PUNCT
fsr-3865	248	55	”	"	PUNCT
fsr-3865	248	56	i.e.	i.e.	X
fsr-3865	248	57	,	,	PUNCT
fsr-3865	248	58	those	those	DET
fsr-3865	248	59	60	60	NUM
fsr-3865	248	60	and	and	CCONJ
fsr-3865	248	61	over	over	ADV
fsr-3865	248	62	.	.	PUNCT
fsr-3865	249	1	contrary	contrary	ADJ
fsr-3865	249	2	to	to	ADP
fsr-3865	249	3	expectation	expectation	NOUN
fsr-3865	249	4	,	,	PUNCT
fsr-3865	249	5	the	the	DET
fsr-3865	249	6	mean	mean	ADJ
fsr-3865	249	7	p	p	NOUN
fsr-3865	249	8	-	-	PUNCT
fsr-3865	249	9	score	score	NOUN
fsr-3865	249	10	declined	decline	VERB
fsr-3865	249	11	as	as	SCONJ
fsr-3865	249	12	age	age	NOUN
fsr-3865	249	13	increased	increase	VERB
fsr-3865	249	14	.	.	PUNCT
fsr-3865	250	1	the	the	DET
fsr-3865	250	2	233k.s	233k.s	PROPN
fsr-3865	250	3	.	.	PUNCT
fsr-3865	250	4	bigel	bigel	NOUN
fsr-3865	250	5	/	/	SYM
fsr-3865	250	6	financial	financial	ADJ
fsr-3865	250	7	services	service	NOUN
fsr-3865	250	8	review	review	VERB
fsr-3865	250	9	7	7	NUM
fsr-3865	250	10	(	(	PUNCT
fsr-3865	250	11	1998	1998	NUM
fsr-3865	250	12	)	)	PUNCT
fsr-3865	250	13	223–236	223–236	NUM
fsr-3865	250	14	decline	decline	NOUN
fsr-3865	250	15	in	in	ADP
fsr-3865	250	16	mean	mean	PROPN
fsr-3865	250	17	p	p	NOUN
fsr-3865	250	18	-	-	PUNCT
fsr-3865	250	19	score	score	NOUN
fsr-3865	250	20	from	from	ADP
fsr-3865	250	21	low	low	ADJ
fsr-3865	250	22	age	age	NOUN
fsr-3865	250	23	to	to	ADP
fsr-3865	250	24	mid	mid	ADJ
fsr-3865	250	25	age	age	NOUN
fsr-3865	250	26	was	be	AUX
fsr-3865	250	27	marginal	marginal	ADJ
fsr-3865	250	28	(	(	PUNCT
fsr-3865	250	29	table	table	NOUN
fsr-3865	250	30	1	1	NUM
fsr-3865	250	31	)	)	PUNCT
fsr-3865	250	32	,	,	PUNCT
fsr-3865	250	33	while	while	SCONJ
fsr-3865	250	34	the	the	DET
fsr-3865	250	35	decline	decline	NOUN
fsr-3865	250	36	was	be	AUX
fsr-3865	250	37	greater	great	ADJ
fsr-3865	250	38	to	to	ADP
fsr-3865	250	39	late	late	ADJ
fsr-3865	250	40	age	age	NOUN
fsr-3865	250	41	.	.	PUNCT
fsr-3865	251	1	the	the	DET
fsr-3865	251	2	results	result	NOUN
fsr-3865	251	3	were	be	AUX
fsr-3865	251	4	not	not	PART
fsr-3865	251	5	statistically	statistically	ADV
fsr-3865	251	6	significant	significant	ADJ
fsr-3865	251	7	(	(	PUNCT
fsr-3865	251	8	table	table	NOUN
fsr-3865	251	9	2	2	NUM
fsr-3865	251	10	)	)	PUNCT
fsr-3865	251	11	.	.	PUNCT
fsr-3865	252	1	in	in	ADP
fsr-3865	252	2	order	order	NOUN
fsr-3865	252	3	to	to	PART
fsr-3865	252	4	test	test	VERB
fsr-3865	252	5	the	the	DET
fsr-3865	252	6	h5	h5	NOUN
fsr-3865	252	7	,	,	PUNCT
fsr-3865	252	8	subjects	subject	NOUN
fsr-3865	252	9	were	be	AUX
fsr-3865	252	10	divided	divide	VERB
fsr-3865	252	11	into	into	ADP
fsr-3865	252	12	three	three	NUM
fsr-3865	252	13	cohorts	cohort	NOUN
fsr-3865	252	14	:	:	PUNCT
fsr-3865	252	15	(	(	PUNCT
fsr-3865	252	16	1	1	X
fsr-3865	252	17	)	)	PUNCT
fsr-3865	252	18	“	"	PUNCT
fsr-3865	252	19	new	new	ADJ
fsr-3865	252	20	in	in	ADP
fsr-3865	252	21	profession	profession	NOUN
fsr-3865	252	22	,	,	PUNCT
fsr-3865	252	23	”	"	PUNCT
fsr-3865	252	24	i.e.	i.e.	X
fsr-3865	252	25	,	,	PUNCT
fsr-3865	252	26	those	those	PRON
fsr-3865	252	27	with	with	ADP
fsr-3865	252	28	less	less	ADJ
fsr-3865	252	29	than	than	ADP
fsr-3865	252	30	5	5	NUM
fsr-3865	252	31	years	year	NOUN
fsr-3865	252	32	’	'	PUNCT
fsr-3865	252	33	experience	experience	NOUN
fsr-3865	252	34	;	;	PUNCT
fsr-3865	252	35	(	(	PUNCT
fsr-3865	252	36	2	2	X
fsr-3865	252	37	)	)	PUNCT
fsr-3865	252	38	“	"	PUNCT
fsr-3865	252	39	experienced	experience	VERB
fsr-3865	252	40	,	,	PUNCT
fsr-3865	252	41	”	"	PUNCT
fsr-3865	252	42	i.e.	i.e.	X
fsr-3865	252	43	those	those	PRON
fsr-3865	252	44	with	with	ADP
fsr-3865	252	45	5–10	5–10	ADJ
fsr-3865	252	46	years	year	NOUN
fsr-3865	252	47	’	'	PUNCT
fsr-3865	252	48	experience	experience	NOUN
fsr-3865	252	49	;	;	PUNCT
fsr-3865	252	50	and	and	CCONJ
fsr-3865	252	51	(	(	PUNCT
fsr-3865	252	52	3	3	X
fsr-3865	252	53	)	)	PUNCT
fsr-3865	252	54	“	"	PUNCT
fsr-3865	252	55	established	establish	VERB
fsr-3865	252	56	,	,	PUNCT
fsr-3865	252	57	”	"	PUNCT
fsr-3865	252	58	i.e.	i.e.	X
fsr-3865	252	59	,	,	PUNCT
fsr-3865	252	60	those	those	PRON
fsr-3865	252	61	with	with	ADP
fsr-3865	252	62	more	more	ADJ
fsr-3865	252	63	than	than	ADP
fsr-3865	252	64	10	10	NUM
fsr-3865	252	65	years	year	NOUN
fsr-3865	252	66	’	'	PUNCT
fsr-3865	252	67	experience	experience	NOUN
fsr-3865	252	68	.	.	PUNCT
fsr-3865	253	1	as	as	SCONJ
fsr-3865	253	2	expected	expect	VERB
fsr-3865	253	3	,	,	PUNCT
fsr-3865	253	4	the	the	DET
fsr-3865	253	5	mean	mean	ADJ
fsr-3865	253	6	p	p	NOUN
fsr-3865	253	7	-	-	PUNCT
fsr-3865	253	8	score	score	NOUN
fsr-3865	253	9	increased	increase	VERB
fsr-3865	253	10	somewhat	somewhat	ADV
fsr-3865	253	11	from	from	ADP
fsr-3865	253	12	new	new	ADJ
fsr-3865	253	13	to	to	PART
fsr-3865	253	14	experienced	experienced	VERB
fsr-3865	253	15	(	(	PUNCT
fsr-3865	253	16	table	table	NOUN
fsr-3865	253	17	1	1	NUM
fsr-3865	253	18	)	)	PUNCT
fsr-3865	253	19	,	,	PUNCT
fsr-3865	253	20	while	while	SCONJ
fsr-3865	253	21	contrary	contrary	ADJ
fsr-3865	253	22	to	to	ADP
fsr-3865	253	23	expectation	expectation	NOUN
fsr-3865	253	24	,	,	PUNCT
fsr-3865	253	25	the	the	DET
fsr-3865	253	26	mean	mean	NOUN
fsr-3865	253	27	declined	decline	VERB
fsr-3865	253	28	markedly	markedly	ADV
fsr-3865	253	29	thereafter	thereafter	ADV
fsr-3865	253	30	to	to	PART
fsr-3865	253	31	established	establish	VERB
fsr-3865	253	32	.	.	PUNCT
fsr-3865	254	1	however	however	ADV
fsr-3865	254	2	,	,	PUNCT
fsr-3865	254	3	the	the	DET
fsr-3865	254	4	results	result	NOUN
fsr-3865	254	5	were	be	AUX
fsr-3865	254	6	not	not	PART
fsr-3865	254	7	statistically	statistically	ADV
fsr-3865	254	8	significant	significant	ADJ
fsr-3865	254	9	,	,	PUNCT
fsr-3865	254	10	(	(	PUNCT
fsr-3865	254	11	table	table	NOUN
fsr-3865	254	12	2	2	NUM
fsr-3865	254	13	)	)	PUNCT
fsr-3865	254	14	.	.	PUNCT
fsr-3865	255	1	a	a	DET
fsr-3865	255	2	follow	follow	VERB
fsr-3865	255	3	-	-	PUNCT
fsr-3865	255	4	up	up	ADP
fsr-3865	255	5	test	test	NOUN
fsr-3865	255	6	did	do	AUX
fsr-3865	255	7	uncover	uncover	VERB
fsr-3865	255	8	a	a	DET
fsr-3865	255	9	statistically	statistically	ADV
fsr-3865	255	10	significant	significant	ADJ
fsr-3865	255	11	difference	difference	NOUN
fsr-3865	255	12	between	between	ADP
fsr-3865	255	13	experienced	experienced	ADJ
fsr-3865	255	14	planners	planner	NOUN
fsr-3865	255	15	and	and	CCONJ
fsr-3865	255	16	established	establish	VERB
fsr-3865	255	17	planners	planner	NOUN
fsr-3865	255	18	(	(	PUNCT
fsr-3865	255	19	table	table	NOUN
fsr-3865	255	20	2	2	NUM
fsr-3865	255	21	)	)	PUNCT
fsr-3865	255	22	;	;	PUNCT
fsr-3865	255	23	again	again	ADV
fsr-3865	255	24	,	,	PUNCT
fsr-3865	255	25	this	this	DET
fsr-3865	255	26	finding	finding	NOUN
fsr-3865	255	27	is	be	AUX
fsr-3865	255	28	contrary	contrary	ADJ
fsr-3865	255	29	to	to	ADP
fsr-3865	255	30	the	the	DET
fsr-3865	255	31	hypothesized	hypothesized	ADJ
fsr-3865	255	32	direction	direction	NOUN
fsr-3865	255	33	.	.	PUNCT
fsr-3865	256	1	the	the	DET
fsr-3865	256	2	new	new	ADJ
fsr-3865	256	3	and	and	CCONJ
fsr-3865	256	4	experienced	experienced	ADJ
fsr-3865	256	5	cohorts	cohort	NOUN
fsr-3865	256	6	were	be	AUX
fsr-3865	256	7	combined	combine	VERB
fsr-3865	256	8	and	and	CCONJ
fsr-3865	256	9	compared	compare	VERB
fsr-3865	256	10	to	to	ADP
fsr-3865	256	11	the	the	DET
fsr-3865	256	12	established	establish	VERB
fsr-3865	256	13	cohort	cohort	NOUN
fsr-3865	256	14	.	.	PUNCT
fsr-3865	257	1	in	in	ADP
fsr-3865	257	2	combining	combine	VERB
fsr-3865	257	3	the	the	DET
fsr-3865	257	4	groups	group	NOUN
fsr-3865	257	5	,	,	PUNCT
fsr-3865	257	6	the	the	DET
fsr-3865	257	7	number	number	NOUN
fsr-3865	257	8	of	of	ADP
fsr-3865	257	9	new	new	ADJ
fsr-3865	257	10	and	and	CCONJ
fsr-3865	257	11	experienced	experienced	ADJ
fsr-3865	257	12	subjects	subject	NOUN
fsr-3865	257	13	was	be	AUX
fsr-3865	257	14	closer	close	ADJ
fsr-3865	257	15	in	in	ADP
fsr-3865	257	16	total	total	ADJ
fsr-3865	257	17	quantity	quantity	NOUN
fsr-3865	257	18	to	to	ADP
fsr-3865	257	19	the	the	DET
fsr-3865	257	20	number	number	NOUN
fsr-3865	257	21	of	of	ADP
fsr-3865	257	22	established	establish	VERB
fsr-3865	257	23	subjects	subject	NOUN
fsr-3865	257	24	(	(	PUNCT
fsr-3865	257	25	table	table	NOUN
fsr-3865	257	26	1	1	NUM
fsr-3865	257	27	)	)	PUNCT
fsr-3865	257	28	.	.	PUNCT
fsr-3865	258	1	as	as	SCONJ
fsr-3865	258	2	the	the	DET
fsr-3865	258	3	career	career	NOUN
fsr-3865	258	4	tenure	tenure	NOUN
fsr-3865	258	5	finding	finding	NOUN
fsr-3865	258	6	above	above	ADV
fsr-3865	258	7	had	have	AUX
fsr-3865	258	8	not	not	PART
fsr-3865	258	9	been	be	AUX
fsr-3865	258	10	in	in	ADP
fsr-3865	258	11	the	the	DET
fsr-3865	258	12	expected	expect	VERB
fsr-3865	258	13	direction	direction	NOUN
fsr-3865	258	14	,	,	PUNCT
fsr-3865	258	15	a	a	DET
fsr-3865	258	16	two	two	NUM
fsr-3865	258	17	-	-	PUNCT
fsr-3865	258	18	tailed	tail	VERB
fsr-3865	258	19	test	test	NOUN
fsr-3865	258	20	for	for	ADP
fsr-3865	258	21	differences	difference	NOUN
fsr-3865	258	22	of	of	ADP
fsr-3865	258	23	independent	independent	ADJ
fsr-3865	258	24	means	mean	NOUN
fsr-3865	258	25	was	be	AUX
fsr-3865	258	26	conducted	conduct	VERB
fsr-3865	258	27	;	;	PUNCT
fsr-3865	258	28	the	the	DET
fsr-3865	258	29	mean	mean	ADJ
fsr-3865	258	30	difference	difference	NOUN
fsr-3865	258	31	in	in	ADP
fsr-3865	258	32	p	p	NOUN
fsr-3865	258	33	-	-	PUNCT
fsr-3865	258	34	scores	score	NOUN
fsr-3865	258	35	was	be	AUX
fsr-3865	258	36	found	find	VERB
fsr-3865	258	37	to	to	PART
fsr-3865	258	38	be	be	AUX
fsr-3865	258	39	significant	significant	ADJ
fsr-3865	258	40	(	(	PUNCT
fsr-3865	258	41	table	table	NOUN
fsr-3865	258	42	2	2	NUM
fsr-3865	258	43	)	)	PUNCT
fsr-3865	258	44	.	.	PUNCT
fsr-3865	259	1	a	a	DET
fsr-3865	259	2	possible	possible	ADJ
fsr-3865	259	3	explanation	explanation	NOUN
fsr-3865	259	4	for	for	ADP
fsr-3865	259	5	established	establish	VERB
fsr-3865	259	6	planners	planner	NOUN
fsr-3865	259	7	’	'	PUNCT
fsr-3865	259	8	manifesting	manifest	VERB
fsr-3865	259	9	lower	low	ADJ
fsr-3865	259	10	p	p	NOUN
fsr-3865	259	11	-	-	PUNCT
fsr-3865	259	12	scores	score	NOUN
fsr-3865	259	13	is	be	AUX
fsr-3865	259	14	a	a	DET
fsr-3865	259	15	“	"	PUNCT
fsr-3865	259	16	survivor	survivor	NOUN
fsr-3865	259	17	effect	effect	NOUN
fsr-3865	259	18	”	"	PUNCT
fsr-3865	259	19	whereby	whereby	SCONJ
fsr-3865	259	20	planners	planner	NOUN
fsr-3865	259	21	with	with	ADP
fsr-3865	259	22	relatively	relatively	ADV
fsr-3865	259	23	higher	high	ADJ
fsr-3865	259	24	moral	moral	ADJ
fsr-3865	259	25	reasoning	reasoning	NOUN
fsr-3865	259	26	abilities	ability	NOUN
fsr-3865	259	27	decide	decide	VERB
fsr-3865	259	28	to	to	PART
fsr-3865	259	29	leave	leave	VERB
fsr-3865	259	30	the	the	DET
fsr-3865	259	31	business	business	NOUN
fsr-3865	259	32	after	after	ADP
fsr-3865	259	33	a	a	DET
fsr-3865	259	34	time	time	NOUN
fsr-3865	259	35	as	as	ADP
fsr-3865	259	36	a	a	DET
fsr-3865	259	37	result	result	NOUN
fsr-3865	259	38	of	of	ADP
fsr-3865	259	39	the	the	DET
fsr-3865	259	40	disturbing	disturbing	ADJ
fsr-3865	259	41	and	and	CCONJ
fsr-3865	259	42	ever	ever	ADV
fsr-3865	259	43	-	-	PUNCT
fsr-3865	259	44	present	present	ADJ
fsr-3865	259	45	moral	moral	ADJ
fsr-3865	259	46	conflicts	conflict	NOUN
fsr-3865	259	47	that	that	PRON
fsr-3865	259	48	are	be	AUX
fsr-3865	259	49	inherent	inherent	ADJ
fsr-3865	259	50	in	in	ADP
fsr-3865	259	51	the	the	DET
fsr-3865	259	52	practice	practice	NOUN
fsr-3865	259	53	of	of	ADP
fsr-3865	259	54	investment	investment	NOUN
fsr-3865	259	55	planning	planning	NOUN
fsr-3865	259	56	.	.	PUNCT
fsr-3865	260	1	alternatively	alternatively	ADV
fsr-3865	260	2	,	,	PUNCT
fsr-3865	260	3	the	the	DET
fsr-3865	260	4	more	more	ADV
fsr-3865	260	5	ethical	ethical	ADJ
fsr-3865	260	6	investment	investment	NOUN
fsr-3865	260	7	planner	planner	NOUN
fsr-3865	260	8	may	may	AUX
fsr-3865	260	9	simply	simply	ADV
fsr-3865	260	10	fail	fail	VERB
fsr-3865	260	11	in	in	ADP
fsr-3865	260	12	the	the	DET
fsr-3865	260	13	business	business	NOUN
fsr-3865	260	14	after	after	ADP
fsr-3865	260	15	a	a	DET
fsr-3865	260	16	time	time	NOUN
fsr-3865	260	17	.	.	PUNCT
fsr-3865	261	1	in	in	ADP
fsr-3865	261	2	this	this	DET
fsr-3865	261	3	connection	connection	NOUN
fsr-3865	261	4	and	and	CCONJ
fsr-3865	261	5	as	as	SCONJ
fsr-3865	261	6	indicated	indicate	VERB
fsr-3865	261	7	earlier	early	ADV
fsr-3865	261	8	,	,	PUNCT
fsr-3865	261	9	the	the	DET
fsr-3865	261	10	cfp	cfp	PROPN
fsr-3865	261	11	professional	professional	NOUN
fsr-3865	261	12	is	be	AUX
fsr-3865	261	13	perhaps	perhaps	ADV
fsr-3865	261	14	closest	close	ADJ
fsr-3865	261	15	characteristically	characteristically	ADV
fsr-3865	261	16	to	to	ADP
fsr-3865	261	17	the	the	DET
fsr-3865	261	18	cpa	cpa	NOUN
fsr-3865	261	19	.	.	PUNCT
fsr-3865	262	1	ponemon	ponemon	PROPN
fsr-3865	262	2	(	(	PUNCT
fsr-3865	262	3	1990	1990	NUM
fsr-3865	262	4	)	)	PUNCT
fsr-3865	262	5	studied	study	VERB
fsr-3865	262	6	the	the	DET
fsr-3865	262	7	ethical	ethical	ADJ
fsr-3865	262	8	development	development	NOUN
fsr-3865	262	9	of	of	ADP
fsr-3865	262	10	accountants	accountant	NOUN
fsr-3865	262	11	and	and	CCONJ
fsr-3865	262	12	auditors	auditor	NOUN
fsr-3865	262	13	.	.	PUNCT
fsr-3865	263	1	he	he	PRON
fsr-3865	263	2	found	find	VERB
fsr-3865	263	3	that	that	SCONJ
fsr-3865	263	4	junior	junior	ADJ
fsr-3865	263	5	level	level	NOUN
fsr-3865	263	6	cpas	cpa	NOUN
fsr-3865	263	7	tended	tend	VERB
fsr-3865	263	8	to	to	PART
fsr-3865	263	9	acknowledge	acknowledge	VERB
fsr-3865	263	10	rules	rule	NOUN
fsr-3865	263	11	of	of	ADP
fsr-3865	263	12	conduct	conduct	NOUN
fsr-3865	263	13	,	,	PUNCT
fsr-3865	263	14	while	while	SCONJ
fsr-3865	263	15	managers	manager	NOUN
fsr-3865	263	16	and	and	CCONJ
fsr-3865	263	17	partners	partner	NOUN
fsr-3865	263	18	(	(	PUNCT
fsr-3865	263	19	who	who	PRON
fsr-3865	263	20	,	,	PUNCT
fsr-3865	263	21	of	of	ADP
fsr-3865	263	22	course	course	NOUN
fsr-3865	263	23	,	,	PUNCT
fsr-3865	263	24	have	have	VERB
fsr-3865	263	25	more	more	ADJ
fsr-3865	263	26	career	career	NOUN
fsr-3865	263	27	tenure	tenure	NOUN
fsr-3865	263	28	)	)	PUNCT
fsr-3865	263	29	were	be	AUX
fsr-3865	263	30	more	more	ADV
fsr-3865	263	31	concerned	concerned	ADJ
fsr-3865	263	32	about	about	ADP
fsr-3865	263	33	such	such	ADJ
fsr-3865	263	34	pressing	press	VERB
fsr-3865	263	35	issues	issue	NOUN
fsr-3865	263	36	as	as	ADP
fsr-3865	263	37	litigation	litigation	NOUN
fsr-3865	263	38	and	and	CCONJ
fsr-3865	263	39	their	their	PRON
fsr-3865	263	40	firm	firm	NOUN
fsr-3865	263	41	’s	’s	PART
fsr-3865	263	42	profits	profit	NOUN
fsr-3865	263	43	in	in	ADP
fsr-3865	263	44	connection	connection	NOUN
fsr-3865	263	45	with	with	ADP
fsr-3865	263	46	auditor	auditor	NOUN
fsr-3865	263	47	role	role	NOUN
fsr-3865	263	48	conflicts	conflict	NOUN
fsr-3865	263	49	.	.	PUNCT
fsr-3865	264	1	in	in	ADP
fsr-3865	264	2	connection	connection	NOUN
fsr-3865	264	3	with	with	ADP
fsr-3865	264	4	the	the	DET
fsr-3865	264	5	h6	h6	PROPN
fsr-3865	264	6	,	,	PUNCT
fsr-3865	264	7	the	the	DET
fsr-3865	264	8	mean	mean	ADJ
fsr-3865	264	9	p	p	NOUN
fsr-3865	264	10	-	-	PUNCT
fsr-3865	264	11	score	score	NOUN
fsr-3865	264	12	was	be	AUX
fsr-3865	264	13	greater	great	ADJ
fsr-3865	264	14	for	for	ADP
fsr-3865	264	15	females	female	NOUN
fsr-3865	264	16	than	than	ADP
fsr-3865	264	17	for	for	ADP
fsr-3865	264	18	males	male	NOUN
fsr-3865	264	19	(	(	PUNCT
fsr-3865	264	20	table	table	NOUN
fsr-3865	264	21	1	1	NUM
fsr-3865	264	22	)	)	PUNCT
fsr-3865	264	23	,	,	PUNCT
fsr-3865	264	24	as	as	SCONJ
fsr-3865	264	25	expected	expect	VERB
fsr-3865	264	26	.	.	PUNCT
fsr-3865	265	1	the	the	DET
fsr-3865	265	2	finding	finding	NOUN
fsr-3865	265	3	,	,	PUNCT
fsr-3865	265	4	however	however	ADV
fsr-3865	265	5	,	,	PUNCT
fsr-3865	265	6	only	only	ADV
fsr-3865	265	7	approached	approach	VERB
fsr-3865	265	8	statistical	statistical	ADJ
fsr-3865	265	9	significance	significance	NOUN
fsr-3865	265	10	(	(	PUNCT
fsr-3865	265	11	table	table	NOUN
fsr-3865	265	12	2	2	NUM
fsr-3865	265	13	)	)	PUNCT
fsr-3865	265	14	.	.	PUNCT
fsr-3865	266	1	it	it	PRON
fsr-3865	266	2	table	table	VERB
fsr-3865	266	3	3	3	NUM
fsr-3865	266	4	combined	combine	VERB
fsr-3865	266	5	p	p	ADJ
fsr-3865	266	6	-	-	PUNCT
fsr-3865	266	7	score	score	NOUN
fsr-3865	266	8	statistics	statistic	NOUN
fsr-3865	266	9	for	for	ADP
fsr-3865	266	10	professionalization	professionalization	NOUN
fsr-3865	266	11	(	(	PUNCT
fsr-3865	266	12	cfp	cfp	X
fsr-3865	266	13	vs.	vs.	X
fsr-3865	266	14	non	non	PROPN
fsr-3865	266	15	-	-	NOUN
fsr-3865	266	16	cfp	cfp	ADJ
fsr-3865	266	17	)	)	PUNCT
fsr-3865	266	18	and	and	CCONJ
fsr-3865	266	19	educational	educational	ADJ
fsr-3865	266	20	achievement	achievement	NOUN
fsr-3865	266	21	n	n	PRON
fsr-3865	266	22	mean	mean	VERB
fsr-3865	266	23	std	std	PROPN
fsr-3865	266	24	.	.	PUNCT
fsr-3865	267	1	dev	dev	PROPN
fsr-3865	267	2	.	.	PUNCT
fsr-3865	268	1	mean	mean	VERB
fsr-3865	268	2	p	p	NUM
fsr-3865	268	3	-	-	PUNCT
fsr-3865	268	4	score	score	NOUN
fsr-3865	268	5	ranking	rank	VERB
fsr-3865	268	6	cfp	cfp	PROPN
fsr-3865	268	7	high	high	PROPN
fsr-3865	268	8	ed	ed	PROPN
fsr-3865	268	9	.	.	PUNCT
fsr-3865	269	1	ach	ach	PROPN
fsr-3865	269	2	.	.	PROPN
fsr-3865	270	1	67	67	NUM
fsr-3865	270	2	40.00	40.00	NUM
fsr-3865	270	3	16.62	16.62	NUM
fsr-3865	270	4	1	1	NUM
fsr-3865	270	5	low	low	ADJ
fsr-3865	270	6	ed	ed	NOUN
fsr-3865	270	7	.	.	PUNCT
fsr-3865	271	1	ach	ach	PROPN
fsr-3865	271	2	.	.	PUNCT
fsr-3865	272	1	32	32	NUM
fsr-3865	272	2	33.85	33.85	NUM
fsr-3865	272	3	17.23	17.23	NUM
fsr-3865	272	4	3	3	NUM
fsr-3865	272	5	non	non	ADJ
fsr-3865	272	6	-	-	ADJ
fsr-3865	272	7	cfp	cfp	ADJ
fsr-3865	272	8	high	high	ADJ
fsr-3865	272	9	ed	ed	NOUN
fsr-3865	272	10	.	.	PUNCT
fsr-3865	273	1	ach	ach	PROPN
fsr-3865	273	2	.	.	PUNCT
fsr-3865	274	1	37	37	NUM
fsr-3865	274	2	35.23	35.23	NUM
fsr-3865	274	3	14.52	14.52	NUM
fsr-3865	274	4	2	2	NUM
fsr-3865	274	5	low	low	ADJ
fsr-3865	274	6	ed	ed	NOUN
fsr-3865	274	7	.	.	PUNCT
fsr-3865	275	1	ach	ach	PROPN
fsr-3865	275	2	.	.	PUNCT
fsr-3865	276	1	34	34	NUM
fsr-3865	276	2	31.86	31.86	NUM
fsr-3865	276	3	12.72	12.72	NUM
fsr-3865	276	4	4	4	NUM
fsr-3865	276	5	comparison	comparison	NOUN
fsr-3865	276	6	of	of	ADP
fsr-3865	276	7	p	p	ADJ
fsr-3865	276	8	-	-	PUNCT
fsr-3865	276	9	score	score	NOUN
fsr-3865	276	10	data	datum	NOUN
fsr-3865	276	11	for	for	ADP
fsr-3865	276	12	cfp	cfp	PROPN
fsr-3865	276	13	designees	designee	NOUN
fsr-3865	276	14	based	base	VERB
fsr-3865	276	15	on	on	ADP
fsr-3865	276	16	educational	educational	ADJ
fsr-3865	276	17	achievement	achievement	NOUN
fsr-3865	276	18	p	p	NOUN
fsr-3865	276	19	-	-	PUNCT
fsr-3865	276	20	score	score	NOUN
fsr-3865	276	21	finding	finding	NOUN
fsr-3865	276	22	mean	mean	NOUN
fsr-3865	276	23	difference	difference	NOUN
fsr-3865	276	24	of	of	ADP
fsr-3865	276	25	p	p	NOUN
fsr-3865	276	26	-	-	PUNCT
fsr-3865	276	27	score	score	NOUN
fsr-3865	276	28	t	t	PROPN
fsr-3865	276	29	p	p	PROPN
fsr-3865	276	30	cfp	cfp	PROPN
fsr-3865	276	31	6.15	6.15	NUM
fsr-3865	276	32	1.7	1.7	NUM
fsr-3865	276	33	.046	.046	NUM
fsr-3865	276	34	*	*	PUNCT
fsr-3865	277	1	*	*	PUNCT
fsr-3865	277	2	p	p	X
fsr-3865	277	3	,	,	PUNCT
fsr-3865	277	4	.05	.05	NUM
fsr-3865	277	5	234	234	NUM
fsr-3865	277	6	k.s	k.s	NOUN
fsr-3865	277	7	.	.	PUNCT
fsr-3865	277	8	bigel	bigel	NOUN
fsr-3865	277	9	/	/	SYM
fsr-3865	277	10	financial	financial	ADJ
fsr-3865	277	11	services	service	NOUN
fsr-3865	277	12	review	review	VERB
fsr-3865	277	13	7	7	NUM
fsr-3865	277	14	(	(	PUNCT
fsr-3865	277	15	1998	1998	NUM
fsr-3865	277	16	)	)	PUNCT
fsr-3865	278	1	223–236	223–236	NUM
fsr-3865	278	2	is	be	AUX
fsr-3865	278	3	noted	note	VERB
fsr-3865	278	4	that	that	SCONJ
fsr-3865	278	5	there	there	PRON
fsr-3865	278	6	are	be	VERB
fsr-3865	278	7	only	only	ADV
fsr-3865	278	8	30	30	NUM
fsr-3865	278	9	women	woman	NOUN
fsr-3865	278	10	in	in	ADP
fsr-3865	278	11	this	this	DET
fsr-3865	278	12	cell	cell	NOUN
fsr-3865	278	13	,	,	PUNCT
fsr-3865	278	14	therefore	therefore	ADV
fsr-3865	278	15	,	,	PUNCT
fsr-3865	278	16	the	the	DET
fsr-3865	278	17	statistical	statistical	ADJ
fsr-3865	278	18	power	power	NOUN
fsr-3865	278	19	of	of	ADP
fsr-3865	278	20	this	this	DET
fsr-3865	278	21	test	test	NOUN
fsr-3865	278	22	is	be	AUX
fsr-3865	278	23	low	low	ADJ
fsr-3865	278	24	.	.	PUNCT
fsr-3865	279	1	on	on	ADP
fsr-3865	279	2	a	a	DET
fsr-3865	279	3	final	final	ADJ
fsr-3865	279	4	note	note	NOUN
fsr-3865	279	5	,	,	PUNCT
fsr-3865	279	6	armstrong	armstrong	PROPN
fsr-3865	279	7	(	(	PUNCT
fsr-3865	279	8	1984	1984	NUM
fsr-3865	279	9	)	)	PUNCT
fsr-3865	279	10	found	find	VERB
fsr-3865	279	11	that	that	SCONJ
fsr-3865	279	12	the	the	DET
fsr-3865	279	13	ethical	ethical	ADJ
fsr-3865	279	14	development	development	NOUN
fsr-3865	279	15	of	of	ADP
fsr-3865	279	16	accountants	accountant	NOUN
fsr-3865	279	17	tended	tend	VERB
fsr-3865	279	18	to	to	PART
fsr-3865	279	19	be	be	AUX
fsr-3865	279	20	lower	low	ADJ
fsr-3865	279	21	than	than	ADP
fsr-3865	279	22	for	for	ADP
fsr-3865	279	23	college	college	NOUN
fsr-3865	279	24	students	student	NOUN
fsr-3865	279	25	and	and	CCONJ
fsr-3865	279	26	the	the	DET
fsr-3865	279	27	general	general	ADJ
fsr-3865	279	28	population	population	NOUN
fsr-3865	279	29	of	of	ADP
fsr-3865	279	30	college	college	NOUN
fsr-3865	279	31	-	-	PUNCT
fsr-3865	279	32	educated	educate	VERB
fsr-3865	279	33	adults	adult	NOUN
fsr-3865	279	34	.	.	PUNCT
fsr-3865	280	1	the	the	DET
fsr-3865	280	2	mean	mean	ADJ
fsr-3865	280	3	p	p	NOUN
fsr-3865	280	4	-	-	PUNCT
fsr-3865	280	5	scores	score	NOUN
fsr-3865	280	6	for	for	ADP
fsr-3865	280	7	cpas	cpa	NOUN
fsr-3865	280	8	(	(	PUNCT
fsr-3865	280	9	37.6	37.6	NUM
fsr-3865	280	10	)	)	PUNCT
fsr-3865	280	11	in	in	ADP
fsr-3865	280	12	armstrong	armstrong	PROPN
fsr-3865	280	13	’s	’s	PART
fsr-3865	280	14	study	study	NOUN
fsr-3865	280	15	and	and	CCONJ
fsr-3865	280	16	cfp	cfp	PROPN
fsr-3865	280	17	licensees	licensees	PROPN
fsr-3865	280	18	(	(	PUNCT
fsr-3865	280	19	38.01	38.01	NUM
fsr-3865	280	20	)	)	PUNCT
fsr-3865	280	21	in	in	ADP
fsr-3865	280	22	this	this	DET
fsr-3865	280	23	study	study	NOUN
fsr-3865	280	24	were	be	AUX
fsr-3865	280	25	similar	similar	ADJ
fsr-3865	280	26	.	.	PUNCT
fsr-3865	281	1	it	it	PRON
fsr-3865	281	2	appeared	appear	VERB
fsr-3865	281	3	therefore	therefore	ADV
fsr-3865	281	4	that	that	SCONJ
fsr-3865	281	5	cfp	cfp	PROPN
fsr-3865	281	6	designees	designee	NOUN
fsr-3865	281	7	also	also	ADV
fsr-3865	281	8	manifest	manifest	VERB
fsr-3865	281	9	lower	low	ADJ
fsr-3865	281	10	ethical	ethical	ADJ
fsr-3865	281	11	development	development	NOUN
fsr-3865	281	12	than	than	ADP
fsr-3865	281	13	the	the	DET
fsr-3865	281	14	general	general	ADJ
fsr-3865	281	15	population	population	NOUN
fsr-3865	281	16	.	.	PUNCT
fsr-3865	282	1	8	8	X
fsr-3865	282	2	.	.	PUNCT
fsr-3865	282	3	conclusions	conclusion	NOUN
fsr-3865	282	4	this	this	DET
fsr-3865	282	5	research	research	NOUN
fsr-3865	282	6	implied	imply	VERB
fsr-3865	282	7	that	that	SCONJ
fsr-3865	282	8	if	if	SCONJ
fsr-3865	282	9	an	an	DET
fsr-3865	282	10	investor	investor	NOUN
fsr-3865	282	11	is	be	AUX
fsr-3865	282	12	primarily	primarily	ADV
fsr-3865	282	13	concerned	concerned	ADJ
fsr-3865	282	14	about	about	ADP
fsr-3865	282	15	the	the	DET
fsr-3865	282	16	ethics	ethic	NOUN
fsr-3865	282	17	,	,	PUNCT
fsr-3865	282	18	in	in	ADP
fsr-3865	282	19	contrast	contrast	NOUN
fsr-3865	282	20	to	to	ADP
fsr-3865	282	21	the	the	DET
fsr-3865	282	22	competence	competence	NOUN
fsr-3865	282	23	,	,	PUNCT
fsr-3865	282	24	of	of	ADP
fsr-3865	282	25	a	a	DET
fsr-3865	282	26	prospective	prospective	ADJ
fsr-3865	282	27	investment	investment	NOUN
fsr-3865	282	28	planner	planner	NOUN
fsr-3865	282	29	,	,	PUNCT
fsr-3865	282	30	the	the	DET
fsr-3865	282	31	client	client	NOUN
fsr-3865	282	32	should	should	AUX
fsr-3865	282	33	look	look	VERB
fsr-3865	282	34	for	for	ADP
fsr-3865	282	35	certain	certain	ADJ
fsr-3865	282	36	characteristics	characteristic	NOUN
fsr-3865	282	37	in	in	ADP
fsr-3865	282	38	the	the	DET
fsr-3865	282	39	planner	planner	NOUN
fsr-3865	282	40	.	.	PUNCT
fsr-3865	283	1	this	this	DET
fsr-3865	283	2	client	client	NOUN
fsr-3865	283	3	’s	’s	PART
fsr-3865	283	4	ideal	ideal	ADJ
fsr-3865	283	5	investment	investment	NOUN
fsr-3865	283	6	planner	planner	NOUN
fsr-3865	283	7	would	would	AUX
fsr-3865	283	8	be	be	AUX
fsr-3865	283	9	a	a	DET
fsr-3865	283	10	cfp	cfp	NOUN
fsr-3865	283	11	designee	designee	NOUN
fsr-3865	283	12	with	with	ADP
fsr-3865	283	13	a	a	DET
fsr-3865	283	14	high	high	ADJ
fsr-3865	283	15	level	level	NOUN
fsr-3865	283	16	of	of	ADP
fsr-3865	283	17	education	education	NOUN
fsr-3865	283	18	(	(	PUNCT
fsr-3865	283	19	i.e.	i.e.	X
fsr-3865	283	20	,	,	PUNCT
fsr-3865	283	21	he	he	PRON
fsr-3865	283	22	would	would	AUX
fsr-3865	283	23	have	have	AUX
fsr-3865	283	24	at	at	ADV
fsr-3865	283	25	least	least	ADJ
fsr-3865	283	26	a	a	DET
fsr-3865	283	27	master	master	NOUN
fsr-3865	283	28	’s	’s	PART
fsr-3865	283	29	degree	degree	NOUN
fsr-3865	283	30	and/or	and/or	CCONJ
fsr-3865	283	31	other	other	ADJ
fsr-3865	283	32	professional	professional	ADJ
fsr-3865	283	33	credentials	credential	NOUN
fsr-3865	283	34	)	)	PUNCT
fsr-3865	283	35	;	;	PUNCT
fsr-3865	283	36	he	he	PRON
fsr-3865	283	37	would	would	AUX
fsr-3865	283	38	also	also	ADV
fsr-3865	283	39	have	have	VERB
fsr-3865	283	40	less	less	ADJ
fsr-3865	283	41	than	than	ADP
fsr-3865	283	42	ten	ten	NUM
fsr-3865	283	43	years	year	NOUN
fsr-3865	283	44	tenure	tenure	NOUN
fsr-3865	283	45	as	as	ADP
fsr-3865	283	46	an	an	DET
fsr-3865	283	47	investment	investment	NOUN
fsr-3865	283	48	planner	planner	NOUN
fsr-3865	283	49	and	and	CCONJ
fsr-3865	283	50	be	be	AUX
fsr-3865	283	51	female	female	ADJ
fsr-3865	283	52	.	.	PUNCT
fsr-3865	284	1	still	still	ADV
fsr-3865	284	2	,	,	PUNCT
fsr-3865	284	3	the	the	DET
fsr-3865	284	4	investor	investor	NOUN
fsr-3865	284	5	should	should	AUX
fsr-3865	284	6	expect	expect	VERB
fsr-3865	284	7	his	his	PRON
fsr-3865	284	8	investment	investment	NOUN
fsr-3865	284	9	planner	planner	NOUN
fsr-3865	284	10	to	to	PART
fsr-3865	284	11	be	be	AUX
fsr-3865	284	12	lower	low	ADJ
fsr-3865	284	13	in	in	ADP
fsr-3865	284	14	ethical	ethical	ADJ
fsr-3865	284	15	development	development	NOUN
fsr-3865	284	16	than	than	ADP
fsr-3865	284	17	the	the	DET
fsr-3865	284	18	general	general	ADJ
fsr-3865	284	19	,	,	PUNCT
fsr-3865	284	20	college	college	NOUN
fsr-3865	284	21	-	-	PUNCT
fsr-3865	284	22	educated	educate	VERB
fsr-3865	284	23	population.caveat	population.caveat	NOUN
fsr-3865	284	24	emptor	emptor	NOUN
fsr-3865	284	25	!	!	PUNCT
fsr-3865	285	1	references	reference	NOUN
fsr-3865	285	2	abram	abram	PROPN
fsr-3865	285	3	,	,	PUNCT
fsr-3865	285	4	p.	p.	PROPN
fsr-3865	285	5	j.	j.	PROPN
fsr-3865	285	6	(	(	PUNCT
fsr-3865	285	7	1996	1996	NUM
fsr-3865	285	8	)	)	PUNCT
fsr-3865	285	9	.	.	PUNCT
fsr-3865	286	1	to	to	PART
fsr-3865	286	2	fee	fee	VERB
fsr-3865	286	3	or	or	CCONJ
fsr-3865	286	4	not	not	PART
fsr-3865	286	5	to	to	PART
fsr-3865	286	6	fee	fee	VERB
fsr-3865	286	7	—	—	PUNCT
fsr-3865	286	8	that	that	PRON
fsr-3865	286	9	is	be	AUX
fsr-3865	286	10	not	not	PART
fsr-3865	286	11	the	the	DET
fsr-3865	286	12	question	question	NOUN
fsr-3865	286	13	.	.	PUNCT
fsr-3865	287	1	in	in	ADP
fsr-3865	287	2	r.	r.	PROPN
fsr-3865	287	3	n.	n.	PROPN
fsr-3865	287	4	veres	veres	PROPN
fsr-3865	287	5	(	(	PUNCT
fsr-3865	287	6	ed.),the	ed.),the	DET
fsr-3865	287	7	next	next	PROPN
fsr-3865	287	8	agenda(p	agenda(p	NOUN
fsr-3865	287	9	.	.	PROPN
fsr-3865	287	10	25	25	NUM
fsr-3865	287	11	)	)	PUNCT
fsr-3865	287	12	.	.	PUNCT
fsr-3865	288	1	london	london	PROPN
fsr-3865	288	2	,	,	PUNCT
fsr-3865	288	3	uk	uk	PROPN
fsr-3865	288	4	:	:	PUNCT
fsr-3865	288	5	millennium	millennium	PROPN
fsr-3865	288	6	press	press	PROPN
fsr-3865	288	7	ltd	ltd	PROPN
fsr-3865	288	8	.	.	PROPN
fsr-3865	288	9	ameen	ameen	PROPN
fsr-3865	288	10	,	,	PUNCT
fsr-3865	288	11	e.	e.	PROPN
fsr-3865	288	12	c.	c.	PROPN
fsr-3865	288	13	,	,	PUNCT
fsr-3865	288	14	guffey	guffey	PROPN
fsr-3865	288	15	,	,	PUNCT
fsr-3865	288	16	d.	d.	PROPN
fsr-3865	288	17	m.	m.	PROPN
fsr-3865	288	18	,	,	PUNCT
fsr-3865	288	19	&	&	CCONJ
fsr-3865	288	20	mcmillan	mcmillan	PROPN
fsr-3865	288	21	,	,	PUNCT
fsr-3865	288	22	j.	j.	PROPN
fsr-3865	288	23	j.	j.	PROPN
fsr-3865	288	24	(	(	PUNCT
fsr-3865	288	25	1996	1996	NUM
fsr-3865	288	26	)	)	PUNCT
fsr-3865	288	27	.	.	PUNCT
fsr-3865	289	1	gender	gender	NOUN
fsr-3865	289	2	differences	difference	NOUN
fsr-3865	289	3	in	in	ADP
fsr-3865	289	4	determining	determine	VERB
fsr-3865	289	5	the	the	DET
fsr-3865	289	6	ethical	ethical	ADJ
fsr-3865	289	7	sensitivity	sensitivity	NOUN
fsr-3865	289	8	of	of	ADP
fsr-3865	289	9	future	future	ADJ
fsr-3865	289	10	accounting	accounting	NOUN
fsr-3865	289	11	professionals.the	professionals.the	DET
fsr-3865	289	12	journal	journal	NOUN
fsr-3865	289	13	of	of	ADP
fsr-3865	289	14	business	business	NOUN
fsr-3865	289	15	ethicsmay	ethicsmay	PROPN
fsr-3865	289	16	,	,	PUNCT
fsr-3865	289	17	591–597	591–597	NUM
fsr-3865	289	18	.	.	PUNCT
fsr-3865	290	1	armstrong	armstrong	PROPN
fsr-3865	290	2	,	,	PUNCT
fsr-3865	290	3	m.	m.	PROPN
fsr-3865	290	4	b.	b.	PROPN
fsr-3865	290	5	(	(	PUNCT
fsr-3865	290	6	1984).internalization	1984).internalization	NUM
fsr-3865	290	7	of	of	ADP
fsr-3865	290	8	the	the	DET
fsr-3865	290	9	professional	professional	ADJ
fsr-3865	290	10	ethic	ethic	NOUN
fsr-3865	290	11	by	by	ADP
fsr-3865	290	12	certified	certify	VERB
fsr-3865	290	13	public	public	ADJ
fsr-3865	290	14	accountants	accountant	NOUN
fsr-3865	290	15	:	:	PUNCT
fsr-3865	290	16	a	a	DET
fsr-3865	290	17	multidimensional	multidimensional	ADJ
fsr-3865	290	18	scaling	scaling	NOUN
fsr-3865	290	19	approach	approach	NOUN
fsr-3865	290	20	.	.	PUNCT
fsr-3865	291	1	unpublished	unpublished	ADJ
fsr-3865	291	2	doctoral	doctoral	ADJ
fsr-3865	291	3	dissertation	dissertation	NOUN
fsr-3865	291	4	,	,	PUNCT
fsr-3865	291	5	university	university	NOUN
fsr-3865	291	6	of	of	ADP
fsr-3865	291	7	southern	southern	PROPN
fsr-3865	291	8	california	california	PROPN
fsr-3865	291	9	.	.	PUNCT
fsr-3865	292	1	arnold	arnold	PROPN
fsr-3865	292	2	,	,	PUNCT
fsr-3865	292	3	d.	d.	PROPN
fsr-3865	292	4	,	,	PUNCT
fsr-3865	292	5	&	&	CCONJ
fsr-3865	292	6	ponemon	ponemon	PROPN
fsr-3865	292	7	,	,	PUNCT
fsr-3865	292	8	l.	l.	PROPN
fsr-3865	292	9	(	(	PUNCT
fsr-3865	292	10	1987	1987	NUM
fsr-3865	292	11	)	)	PUNCT
fsr-3865	292	12	.	.	PUNCT
fsr-3865	293	1	moral	moral	ADJ
fsr-3865	293	2	judgement	judgement	NOUN
fsr-3865	293	3	perspective	perspective	NOUN
fsr-3865	293	4	for	for	ADP
fsr-3865	293	5	the	the	DET
fsr-3865	293	6	various	various	ADJ
fsr-3865	293	7	auditing	auditing	NOUN
fsr-3865	293	8	judgement	judgement	NOUN
fsr-3865	293	9	issues	issue	NOUN
fsr-3865	293	10	.	.	PUNCT
fsr-3865	294	1	proceedings	proceeding	NOUN
fsr-3865	294	2	of	of	ADP
fsr-3865	294	3	the	the	DET
fsr-3865	294	4	british	british	PROPN
fsr-3865	294	5	accounting	accounting	PROPN
fsr-3865	294	6	associationapril	associationapril	PROPN
fsr-3865	294	7	,	,	PUNCT
fsr-3865	294	8	47–57	47–57	NOUN
fsr-3865	294	9	.	.	PUNCT
fsr-3865	295	1	arnold	arnold	PROPN
fsr-3865	295	2	,	,	PUNCT
fsr-3865	295	3	d.	d.	PROPN
fsr-3865	295	4	,	,	PUNCT
fsr-3865	295	5	&	&	CCONJ
fsr-3865	295	6	ponemon	ponemon	PROPN
fsr-3865	295	7	,	,	PUNCT
fsr-3865	295	8	l.	l.	PROPN
fsr-3865	295	9	(	(	PUNCT
fsr-3865	295	10	1991	1991	NUM
fsr-3865	295	11	)	)	PUNCT
fsr-3865	295	12	.	.	PUNCT
fsr-3865	296	1	internal	internal	ADJ
fsr-3865	296	2	auditors	auditor	NOUN
fsr-3865	296	3	’	’	PART
fsr-3865	296	4	perceptions	perception	NOUN
fsr-3865	296	5	of	of	ADP
fsr-3865	296	6	whistle	whistle	NOUN
fsr-3865	296	7	-	-	PUNCT
fsr-3865	296	8	blowing	blow	VERB
fsr-3865	296	9	and	and	CCONJ
fsr-3865	296	10	the	the	DET
fsr-3865	296	11	influence	influence	NOUN
fsr-3865	296	12	of	of	ADP
fsr-3865	296	13	moral	moral	ADJ
fsr-3865	296	14	reasoning	reasoning	NOUN
fsr-3865	296	15	:	:	PUNCT
fsr-3865	296	16	an	an	DET
fsr-3865	296	17	experiment.auditing	experiment.auditing	NOUN
fsr-3865	296	18	:	:	PUNCT
fsr-3865	296	19	a	a	DET
fsr-3865	296	20	journal	journal	NOUN
fsr-3865	296	21	of	of	ADP
fsr-3865	296	22	practice	practice	NOUN
fsr-3865	296	23	and	and	CCONJ
fsr-3865	296	24	theoryfall	theoryfall	NOUN
fsr-3865	296	25	,	,	PUNCT
fsr-3865	296	26	1–115	1–115	NUM
fsr-3865	296	27	.	.	PUNCT
fsr-3865	296	28	brown	brown	PROPN
fsr-3865	296	29	,	,	PUNCT
fsr-3865	296	30	s.	s.	PROPN
fsr-3865	296	31	(	(	PUNCT
fsr-3865	296	32	1996	1996	NUM
fsr-3865	296	33	)	)	PUNCT
fsr-3865	296	34	.	.	PUNCT
fsr-3865	297	1	churning	churn	VERB
fsr-3865	297	2	:	:	PUNCT
fsr-3865	297	3	excessive	excessive	ADJ
fsr-3865	297	4	trading	trading	NOUN
fsr-3865	297	5	in	in	ADP
fsr-3865	297	6	retail	retail	ADJ
fsr-3865	297	7	securities	security	NOUN
fsr-3865	297	8	accounts.financial	accounts.financial	PROPN
fsr-3865	297	9	services	service	NOUN
fsr-3865	297	10	review5(1	review5(1	PROPN
fsr-3865	297	11	)	)	PUNCT
fsr-3865	297	12	,	,	PUNCT
fsr-3865	297	13	43–56	43–56	NUM
fsr-3865	297	14	.	.	PUNCT
fsr-3865	298	1	fulmer	fulmer	PROPN
fsr-3865	298	2	,	,	PUNCT
fsr-3865	298	3	w.	w.	PROPN
fsr-3865	298	4	e.	e.	PROPN
fsr-3865	298	5	,	,	PUNCT
fsr-3865	298	6	&	&	CCONJ
fsr-3865	298	7	cargile	cargile	ADJ
fsr-3865	298	8	,	,	PUNCT
fsr-3865	298	9	b.	b.	PROPN
fsr-3865	298	10	r.	r.	PROPN
fsr-3865	298	11	(	(	PUNCT
fsr-3865	298	12	1987	1987	NUM
fsr-3865	298	13	)	)	PUNCT
fsr-3865	298	14	.	.	PUNCT
fsr-3865	299	1	ethical	ethical	ADJ
fsr-3865	299	2	perceptions	perception	NOUN
fsr-3865	299	3	of	of	ADP
fsr-3865	299	4	accounting	accounting	NOUN
fsr-3865	299	5	students	student	NOUN
fsr-3865	299	6	:	:	PUNCT
fsr-3865	299	7	does	do	VERB
fsr-3865	299	8	exposure	exposure	NOUN
fsr-3865	299	9	to	to	ADP
fsr-3865	299	10	a	a	DET
fsr-3865	299	11	code	code	NOUN
fsr-3865	299	12	of	of	ADP
fsr-3865	299	13	professional	professional	ADJ
fsr-3865	299	14	ethics	ethic	NOUN
fsr-3865	299	15	help?issues	help?issue	NOUN
fsr-3865	299	16	in	in	ADP
fsr-3865	299	17	accounting	accounting	NOUN
fsr-3865	299	18	education	education	NOUN
fsr-3865	299	19	23,207–217	23,207–217	NUM
fsr-3865	299	20	.	.	PUNCT
fsr-3865	300	1	gilligan	gilligan	PROPN
fsr-3865	300	2	,	,	PUNCT
fsr-3865	300	3	c.	c.	PROPN
fsr-3865	300	4	(	(	PUNCT
fsr-3865	300	5	1977	1977	NUM
fsr-3865	300	6	)	)	PUNCT
fsr-3865	300	7	in	in	ADP
fsr-3865	300	8	a	a	DET
fsr-3865	300	9	different	different	ADJ
fsr-3865	300	10	voice	voice	NOUN
fsr-3865	300	11	:	:	PUNCT
fsr-3865	300	12	women	woman	NOUN
fsr-3865	300	13	’s	’s	PART
fsr-3865	300	14	conceptions	conception	NOUN
fsr-3865	300	15	of	of	ADP
fsr-3865	300	16	the	the	DET
fsr-3865	300	17	self	self	NOUN
fsr-3865	300	18	and	and	CCONJ
fsr-3865	300	19	of	of	ADP
fsr-3865	300	20	morality.harvard	morality.harvard	NUM
fsr-3865	300	21	educational	educational	ADJ
fsr-3865	300	22	review47	review47	NOUN
fsr-3865	300	23	,	,	PUNCT
fsr-3865	300	24	481–517	481–517	NUM
fsr-3865	300	25	.	.	PUNCT
fsr-3865	301	1	hansard	hansard	PROPN
fsr-3865	301	2	,	,	PUNCT
fsr-3865	301	3	s.	s.	PROPN
fsr-3865	301	4	(	(	PUNCT
fsr-3865	301	5	1999	1999	NUM
fsr-3865	301	6	)	)	PUNCT
fsr-3865	301	7	.	.	PUNCT
fsr-3865	302	1	big	big	ADJ
fsr-3865	302	2	firms	firm	NOUN
fsr-3865	302	3	seeking	seek	VERB
fsr-3865	302	4	to	to	PART
fsr-3865	302	5	make	make	VERB
fsr-3865	302	6	their	their	PRON
fsr-3865	302	7	mark	mark	NOUN
fsr-3865	302	8	through	through	ADP
fsr-3865	302	9	cfps.investment	cfps.investment	PROPN
fsr-3865	302	10	news	news	NOUN
fsr-3865	302	11	.	.	PUNCT
fsr-3865	303	1	april	april	PROPN
fsr-3865	303	2	19	19	NUM
fsr-3865	303	3	.	.	PUNCT
fsr-3865	304	1	johnson	johnson	PROPN
fsr-3865	304	2	c.	c.	PROPN
fsr-3865	304	3	j.	j.	PROPN
fsr-3865	304	4	,	,	PUNCT
fsr-3865	304	5	&	&	CCONJ
fsr-3865	304	6	mclaughlin	mclaughlin	PROPN
fsr-3865	304	7	j.	j.	PROPN
fsr-3865	304	8	(	(	PUNCT
fsr-3865	304	9	1997).corporate	1997).corporate	NUM
fsr-3865	304	10	finance	finance	NOUN
fsr-3865	304	11	and	and	CCONJ
fsr-3865	304	12	the	the	DET
fsr-3865	304	13	securities	security	NOUN
fsr-3865	304	14	laws	law	NOUN
fsr-3865	304	15	.	.	PUNCT
fsr-3865	305	1	new	new	PROPN
fsr-3865	305	2	york	york	PROPN
fsr-3865	305	3	:	:	PUNCT
fsr-3865	305	4	aspen	aspen	PROPN
fsr-3865	305	5	law	law	NOUN
fsr-3865	305	6	and	and	CCONJ
fsr-3865	305	7	business	business	NOUN
fsr-3865	305	8	.	.	PUNCT
fsr-3865	306	1	jones	jones	PROPN
fsr-3865	306	2	,	,	PUNCT
fsr-3865	306	3	s.	s.	PROPN
fsr-3865	306	4	,	,	PUNCT
fsr-3865	306	5	&	&	CCONJ
fsr-3865	306	6	ponemon	ponemon	PROPN
fsr-3865	306	7	,	,	PUNCT
fsr-3865	306	8	l.	l.	PROPN
fsr-3865	306	9	(	(	PUNCT
fsr-3865	306	10	1993	1993	NUM
fsr-3865	306	11	)	)	PUNCT
fsr-3865	306	12	.	.	PUNCT
fsr-3865	307	1	a	a	DET
fsr-3865	307	2	comment	comment	NOUN
fsr-3865	307	3	on	on	ADP
fsr-3865	307	4	multidimensional	multidimensional	ADJ
fsr-3865	307	5	analysis	analysis	NOUN
fsr-3865	307	6	of	of	ADP
fsr-3865	307	7	selected	select	VERB
fsr-3865	307	8	ethical	ethical	ADJ
fsr-3865	307	9	issues	issue	NOUN
fsr-3865	307	10	in	in	ADP
fsr-3865	307	11	accounting.the	accounting.the	DET
fsr-3865	307	12	accounting	accounting	NOUN
fsr-3865	307	13	reviewapril	reviewapril	NOUN
fsr-3865	307	14	,	,	PUNCT
fsr-3865	307	15	411–416	411–416	NUM
fsr-3865	307	16	.	.	PUNCT
fsr-3865	308	1	king	king	PROPN
fsr-3865	308	2	,	,	PUNCT
fsr-3865	308	3	a.	a.	PROPN
fsr-3865	308	4	,	,	PUNCT
fsr-3865	308	5	&	&	CCONJ
fsr-3865	308	6	chironna	chironna	PROPN
fsr-3865	308	7	,	,	PUNCT
fsr-3865	308	8	j.	j.	PROPN
fsr-3865	308	9	(	(	PUNCT
fsr-3865	308	10	1989	1989	NUM
fsr-3865	308	11	)	)	PUNCT
fsr-3865	308	12	.	.	PUNCT
fsr-3865	309	1	fraudulent	fraudulent	ADJ
fsr-3865	309	2	financial	financial	ADJ
fsr-3865	309	3	reporting	reporting	NOUN
fsr-3865	309	4	:	:	PUNCT
fsr-3865	309	5	raise	raise	VERB
fsr-3865	309	6	the	the	DET
fsr-3865	309	7	ante.management	ante.management	PROPN
fsr-3865	309	8	accountingmarch	accountingmarch	NOUN
fsr-3865	309	9	,	,	PUNCT
fsr-3865	309	10	27–29	27–29	NUM
fsr-3865	309	11	.	.	PUNCT
fsr-3865	310	1	kohlberg	kohlberg	PROPN
fsr-3865	310	2	,	,	PUNCT
fsr-3865	310	3	l.	l.	PROPN
fsr-3865	310	4	(	(	PUNCT
fsr-3865	310	5	1981).the	1981).the	DET
fsr-3865	310	6	meaning	meaning	NOUN
fsr-3865	310	7	and	and	CCONJ
fsr-3865	310	8	measurement	measurement	NOUN
fsr-3865	310	9	of	of	ADP
fsr-3865	310	10	moral	moral	ADJ
fsr-3865	310	11	development.worcester	development.worcester	NOUN
fsr-3865	310	12	,	,	PUNCT
fsr-3865	310	13	am	be	AUX
fsr-3865	310	14	:	:	PUNCT
fsr-3865	310	15	clark	clark	PROPN
fsr-3865	310	16	university	university	PROPN
fsr-3865	310	17	press	press	NOUN
fsr-3865	310	18	.	.	PUNCT
fsr-3865	311	1	kohlberg	kohlberg	PROPN
fsr-3865	311	2	,	,	PUNCT
fsr-3865	311	3	l.	l.	PROPN
fsr-3865	311	4	(	(	PUNCT
fsr-3865	311	5	1984).psychology	1984).psychology	NOUN
fsr-3865	311	6	of	of	ADP
fsr-3865	311	7	moral	moral	ADJ
fsr-3865	311	8	development	development	NOUN
fsr-3865	311	9	.	.	PUNCT
fsr-3865	312	1	san	san	PROPN
fsr-3865	312	2	francisco	francisco	PROPN
fsr-3865	312	3	,	,	PUNCT
fsr-3865	312	4	ca	ca	PROPN
fsr-3865	312	5	:	:	PUNCT
fsr-3865	312	6	harper	harper	PROPN
fsr-3865	312	7	&	&	CCONJ
fsr-3865	312	8	row	row	PROPN
fsr-3865	312	9	.	.	PUNCT
fsr-3865	313	1	235k.s	235k.s	X
fsr-3865	313	2	.	.	PUNCT
fsr-3865	313	3	bigel	bigel	NOUN
fsr-3865	313	4	/	/	SYM
fsr-3865	313	5	financial	financial	ADJ
fsr-3865	313	6	services	service	NOUN
fsr-3865	313	7	review	review	VERB
fsr-3865	313	8	7	7	NUM
fsr-3865	313	9	(	(	PUNCT
fsr-3865	313	10	1998	1998	NUM
fsr-3865	313	11	)	)	PUNCT
fsr-3865	314	1	223–236	223–236	NUM
fsr-3865	314	2	loeb	loeb	NOUN
fsr-3865	314	3	,	,	PUNCT
fsr-3865	314	4	s.	s.	PROPN
fsr-3865	314	5	e.	e.	PROPN
fsr-3865	314	6	(	(	PUNCT
fsr-3865	314	7	1971	1971	NUM
fsr-3865	314	8	)	)	PUNCT
fsr-3865	314	9	.	.	PUNCT
fsr-3865	315	1	a	a	DET
fsr-3865	315	2	survey	survey	NOUN
fsr-3865	315	3	of	of	ADP
fsr-3865	315	4	ethical	ethical	ADJ
fsr-3865	315	5	behavior	behavior	NOUN
fsr-3865	315	6	in	in	ADP
fsr-3865	315	7	the	the	DET
fsr-3865	315	8	accounting	accounting	NOUN
fsr-3865	315	9	profession.journal	profession.journal	PROPN
fsr-3865	315	10	of	of	ADP
fsr-3865	315	11	accounting	accounting	NOUN
fsr-3865	315	12	research	research	NOUN
fsr-3865	315	13	9(3	9(3	NUM
fsr-3865	315	14	)	)	PUNCT
fsr-3865	315	15	,	,	PUNCT
fsr-3865	315	16	287–306	287–306	NUM
fsr-3865	315	17	.	.	PUNCT
fsr-3865	316	1	loss	loss	PROPN
fsr-3865	316	2	,	,	PUNCT
fsr-3865	316	3	l.	l.	PROPN
fsr-3865	316	4	,	,	PUNCT
fsr-3865	316	5	&	&	CCONJ
fsr-3865	316	6	seligman	seligman	PROPN
fsr-3865	316	7	,	,	PUNCT
fsr-3865	316	8	j.	j.	PROPN
fsr-3865	316	9	(	(	PUNCT
fsr-3865	316	10	1989).securities	1989).securities	NUM
fsr-3865	316	11	regulation(vol	regulation(vol	NOUN
fsr-3865	316	12	.	.	PUNCT
fsr-3865	317	1	viii	viii	PROPN
fsr-3865	317	2	,	,	PUNCT
fsr-3865	317	3	3rd	3rd	ADJ
fsr-3865	317	4	ed	ed	NOUN
fsr-3865	317	5	.	.	PUNCT
fsr-3865	317	6	)	)	PUNCT
fsr-3865	317	7	.	.	PUNCT
fsr-3865	318	1	boston	boston	PROPN
fsr-3865	318	2	,	,	PUNCT
fsr-3865	318	3	ma	ma	PROPN
fsr-3865	318	4	:	:	PUNCT
fsr-3865	318	5	little	little	ADJ
fsr-3865	318	6	,	,	PUNCT
fsr-3865	318	7	brown	brown	ADJ
fsr-3865	318	8	,	,	PUNCT
fsr-3865	318	9	&	&	CCONJ
fsr-3865	318	10	co.	co.	PROPN
fsr-3865	318	11	mccarthy	mccarthy	PROPN
fsr-3865	318	12	,	,	PUNCT
fsr-3865	318	13	i.	i.	PROPN
fsr-3865	318	14	n.	n.	PROPN
fsr-3865	318	15	(	(	PUNCT
fsr-3865	318	16	1993).professional	1993).professional	NUM
fsr-3865	318	17	ethics	ethic	NOUN
fsr-3865	318	18	code	code	NOUN
fsr-3865	318	19	conflict	conflict	NOUN
fsr-3865	318	20	situations	situation	NOUN
fsr-3865	318	21	:	:	PUNCT
fsr-3865	318	22	ethical	ethical	ADJ
fsr-3865	318	23	and	and	CCONJ
fsr-3865	318	24	value	value	NOUN
fsr-3865	318	25	orientation	orientation	NOUN
fsr-3865	318	26	of	of	ADP
fsr-3865	318	27	collegiate	collegiate	ADJ
fsr-3865	318	28	accounting	accounting	NOUN
fsr-3865	318	29	students	student	NOUN
fsr-3865	318	30	.	.	PUNCT
fsr-3865	319	1	unpublished	unpublished	ADJ
fsr-3865	319	2	doctoral	doctoral	ADJ
fsr-3865	319	3	dissertation	dissertation	NOUN
fsr-3865	319	4	,	,	PUNCT
fsr-3865	319	5	new	new	PROPN
fsr-3865	319	6	york	york	PROPN
fsr-3865	319	7	university	university	PROPN
fsr-3865	319	8	.	.	PUNCT
fsr-3865	320	1	milgrom	milgrom	ADJ
fsr-3865	320	2	,	,	PUNCT
fsr-3865	320	3	p.	p.	NOUN
fsr-3865	320	4	,	,	PUNCT
fsr-3865	320	5	&	&	CCONJ
fsr-3865	320	6	roberts	roberts	PROPN
fsr-3865	320	7	,	,	PUNCT
fsr-3865	320	8	j.	j.	PROPN
fsr-3865	320	9	(	(	PUNCT
fsr-3865	320	10	1997	1997	NUM
fsr-3865	320	11	)	)	PUNCT
fsr-3865	320	12	.	.	PUNCT
fsr-3865	321	1	moral	moral	ADJ
fsr-3865	321	2	hazard	hazard	NOUN
fsr-3865	321	3	and	and	CCONJ
fsr-3865	321	4	performance	performance	NOUN
fsr-3865	321	5	incentives.economics	incentives.economics	PROPN
fsr-3865	321	6	,	,	PUNCT
fsr-3865	321	7	management	management	NOUN
fsr-3865	321	8	,	,	PUNCT
fsr-3865	321	9	and	and	CCONJ
fsr-3865	321	10	organization	organization	NOUN
fsr-3865	321	11	.	.	PUNCT
fsr-3865	322	1	nasd	nasd	PROPN
fsr-3865	322	2	.	.	PUNCT
fsr-3865	323	1	(	(	PUNCT
fsr-3865	323	2	1998	1998	NUM
fsr-3865	323	3	)	)	PUNCT
fsr-3865	323	4	.	.	PUNCT
fsr-3865	324	1	nasd	nasd	PROPN
fsr-3865	324	2	manual	manual	NOUN
fsr-3865	325	1	[	[	X
fsr-3865	325	2	online	online	X
fsr-3865	325	3	]	]	X
fsr-3865	325	4	.	.	PUNCT
fsr-3865	326	1	available	available	ADJ
fsr-3865	326	2	:	:	PUNCT
fsr-3865	327	1	http://www.nasdr.com	http://www.nasdr.com	X
fsr-3865	327	2	.	.	PUNCT
fsr-3865	328	1	nelson	nelson	PROPN
fsr-3865	328	2	,	,	PUNCT
fsr-3865	328	3	s.	s.	PROPN
fsr-3865	328	4	l.	l.	PROPN
fsr-3865	328	5	,	,	PUNCT
fsr-3865	328	6	&	&	CCONJ
fsr-3865	328	7	nelson	nelson	PROPN
fsr-3865	328	8	,	,	PUNCT
fsr-3865	328	9	t.	t.	PROPN
fsr-3865	328	10	r.	r.	PROPN
fsr-3865	328	11	(	(	PUNCT
fsr-3865	328	12	1997	1997	NUM
fsr-3865	328	13	)	)	PUNCT
fsr-3865	328	14	.	.	PUNCT
fsr-3865	329	1	the	the	DET
fsr-3865	329	2	use	use	NOUN
fsr-3865	329	3	of	of	ADP
fsr-3865	329	4	professional	professional	ADJ
fsr-3865	329	5	designations	designation	NOUN
fsr-3865	329	6	in	in	ADP
fsr-3865	329	7	the	the	DET
fsr-3865	329	8	real	real	ADJ
fsr-3865	329	9	estate	estate	NOUN
fsr-3865	329	10	industry.financial	industry.financial	PROPN
fsr-3865	329	11	services	service	NOUN
fsr-3865	329	12	review	review	VERB
fsr-3865	329	13	6(2	6(2	NUM
fsr-3865	329	14	)	)	PUNCT
fsr-3865	329	15	,	,	PUNCT
fsr-3865	329	16	109–124	109–124	NUM
fsr-3865	329	17	.	.	PUNCT
fsr-3865	330	1	oppenheim	oppenheim	PROPN
fsr-3865	330	2	,	,	PUNCT
fsr-3865	330	3	a.	a.	PROPN
fsr-3865	330	4	n.	n.	PROPN
fsr-3865	330	5	(	(	PUNCT
fsr-3865	330	6	1966).questionnaire	1966).questionnaire	NUM
fsr-3865	330	7	design	design	NOUN
fsr-3865	330	8	and	and	CCONJ
fsr-3865	330	9	attitude	attitude	NOUN
fsr-3865	330	10	measurement	measurement	NOUN
fsr-3865	330	11	.	.	PUNCT
fsr-3865	331	1	new	new	PROPN
fsr-3865	331	2	york	york	PROPN
fsr-3865	331	3	:	:	PUNCT
fsr-3865	331	4	basic	basic	ADJ
fsr-3865	331	5	books	book	NOUN
fsr-3865	331	6	.	.	PUNCT
fsr-3865	332	1	ponemon	ponemon	PROPN
fsr-3865	332	2	,	,	PUNCT
fsr-3865	332	3	l.	l.	PROPN
fsr-3865	332	4	(	(	PUNCT
fsr-3865	332	5	1990	1990	NUM
fsr-3865	332	6	)	)	PUNCT
fsr-3865	332	7	.	.	PUNCT
fsr-3865	333	1	ethical	ethical	ADJ
fsr-3865	333	2	judgements	judgement	NOUN
fsr-3865	333	3	in	in	ADP
fsr-3865	333	4	accounting	account	VERB
fsr-3865	333	5	:	:	PUNCT
fsr-3865	333	6	a	a	DET
fsr-3865	333	7	cognitive	cognitive	ADJ
fsr-3865	333	8	-	-	PUNCT
fsr-3865	333	9	developmental	developmental	ADJ
fsr-3865	333	10	perspective.critical	perspective.critical	ADJ
fsr-3865	333	11	perspectives	perspective	NOUN
fsr-3865	333	12	on	on	ADP
fsr-3865	333	13	accounting	account	VERB
fsr-3865	333	14	12,191–215	12,191–215	PROPN
fsr-3865	333	15	.	.	PUNCT
fsr-3865	334	1	ponemon	ponemon	PROPN
fsr-3865	334	2	,	,	PUNCT
fsr-3865	334	3	l.	l.	PROPN
fsr-3865	334	4	,	,	PUNCT
fsr-3865	334	5	&	&	CCONJ
fsr-3865	334	6	gabhart	gabhart	PROPN
fsr-3865	334	7	,	,	PUNCT
fsr-3865	334	8	d.	d.	PROPN
fsr-3865	334	9	(	(	PUNCT
fsr-3865	334	10	1990	1990	NUM
fsr-3865	334	11	)	)	PUNCT
fsr-3865	334	12	.	.	PUNCT
fsr-3865	335	1	auditor	auditor	NOUN
fsr-3865	335	2	independence	independence	NOUN
fsr-3865	335	3	judgements	judgement	VERB
fsr-3865	335	4	:	:	PUNCT
fsr-3865	335	5	a	a	DET
fsr-3865	335	6	cognitive	cognitive	ADJ
fsr-3865	335	7	developmental	developmental	ADJ
fsr-3865	335	8	model	model	NOUN
fsr-3865	335	9	and	and	CCONJ
fsr-3865	335	10	experimental	experimental	ADJ
fsr-3865	335	11	evidence.contemporary	evidence.contemporary	ADJ
fsr-3865	335	12	accounting	accounting	NOUN
fsr-3865	335	13	research	research	NOUN
fsr-3865	335	14	7,227–251	7,227–251	PROPN
fsr-3865	335	15	.	.	PUNCT
fsr-3865	336	1	ponemon	ponemon	PROPN
fsr-3865	336	2	,	,	PUNCT
fsr-3865	336	3	l.	l.	PROPN
fsr-3865	336	4	,	,	PUNCT
fsr-3865	336	5	&	&	CCONJ
fsr-3865	336	6	gabhart	gabhart	PROPN
fsr-3865	336	7	,	,	PUNCT
fsr-3865	336	8	d.	d.	PROPN
fsr-3865	336	9	(	(	PUNCT
fsr-3865	336	10	1993).ethical	1993).ethical	ADJ
fsr-3865	336	11	reasoning	reasoning	NOUN
fsr-3865	336	12	in	in	ADP
fsr-3865	336	13	accounting	accounting	NOUN
fsr-3865	336	14	and	and	CCONJ
fsr-3865	336	15	auditing	auditing	NOUN
fsr-3865	336	16	.	.	PUNCT
fsr-3865	337	1	vancouver	vancouver	PROPN
fsr-3865	337	2	,	,	PUNCT
fsr-3865	337	3	canada	canada	PROPN
fsr-3865	337	4	:	:	PUNCT
fsr-3865	337	5	canadian	canadian	ADJ
fsr-3865	337	6	general	general	ADJ
fsr-3865	337	7	accountants	accountant	NOUN
fsr-3865	337	8	’	'	PUNCT
fsr-3865	337	9	research	research	NOUN
fsr-3865	337	10	foundation	foundation	NOUN
fsr-3865	337	11	.	.	PUNCT
fsr-3865	338	1	rest	rest	PROPN
fsr-3865	338	2	,	,	PUNCT
fsr-3865	338	3	j.	j.	PROPN
fsr-3865	338	4	r.	r.	PROPN
fsr-3865	338	5	(	(	PUNCT
fsr-3865	338	6	1979).development	1979).development	NUM
fsr-3865	338	7	in	in	ADP
fsr-3865	338	8	judging	judge	VERB
fsr-3865	338	9	moral	moral	ADJ
fsr-3865	338	10	issues	issue	NOUN
fsr-3865	338	11	.	.	PUNCT
fsr-3865	339	1	minneapolis	minneapolis	PROPN
fsr-3865	339	2	:	:	PUNCT
fsr-3865	339	3	university	university	PROPN
fsr-3865	339	4	of	of	ADP
fsr-3865	339	5	minnesota	minnesota	PROPN
fsr-3865	339	6	press	press	PROPN
fsr-3865	339	7	.	.	PUNCT
fsr-3865	340	1	rest	rest	PROPN
fsr-3865	340	2	,	,	PUNCT
fsr-3865	340	3	j.	j.	PROPN
fsr-3865	340	4	r.	r.	PROPN
fsr-3865	340	5	(	(	PUNCT
fsr-3865	340	6	1986).moral	1986).moral	NUM
fsr-3865	340	7	development	development	NOUN
fsr-3865	340	8	:	:	PUNCT
fsr-3865	340	9	advances	advance	NOUN
fsr-3865	340	10	in	in	ADP
fsr-3865	340	11	research	research	NOUN
fsr-3865	340	12	and	and	CCONJ
fsr-3865	340	13	theory	theory	NOUN
fsr-3865	340	14	.	.	PUNCT
fsr-3865	341	1	new	new	PROPN
fsr-3865	341	2	york	york	PROPN
fsr-3865	341	3	:	:	PUNCT
fsr-3865	341	4	praeger	praeger	NOUN
fsr-3865	341	5	.	.	PUNCT
fsr-3865	342	1	rest	rest	PROPN
fsr-3865	342	2	,	,	PUNCT
fsr-3865	342	3	j.	j.	PROPN
fsr-3865	342	4	r.	r.	PROPN
fsr-3865	342	5	,	,	PUNCT
fsr-3865	342	6	&	&	CCONJ
fsr-3865	342	7	narvaez	narvaez	PROPN
fsr-3865	342	8	,	,	PUNCT
fsr-3865	342	9	d.	d.	PROPN
fsr-3865	342	10	(	(	PUNCT
fsr-3865	342	11	1994).moral	1994).moral	NUM
fsr-3865	342	12	development	development	NOUN
fsr-3865	342	13	in	in	ADP
fsr-3865	342	14	the	the	DET
fsr-3865	342	15	professions	profession	NOUN
fsr-3865	342	16	:	:	PUNCT
fsr-3865	342	17	psychology	psychology	NOUN
fsr-3865	342	18	and	and	CCONJ
fsr-3865	342	19	applied	apply	VERB
fsr-3865	342	20	ethics	ethic	NOUN
fsr-3865	342	21	.	.	PUNCT
fsr-3865	343	1	hillsdale	hillsdale	PROPN
fsr-3865	343	2	,	,	PUNCT
fsr-3865	343	3	nj	nj	PROPN
fsr-3865	343	4	:	:	PUNCT
fsr-3865	343	5	erlbaum	erlbaum	PROPN
fsr-3865	343	6	.	.	PUNCT
fsr-3865	344	1	robaton	robaton	PROPN
fsr-3865	344	2	,	,	PUNCT
fsr-3865	344	3	a.	a.	NOUN
fsr-3865	344	4	(	(	PUNCT
fsr-3865	344	5	1997	1997	NUM
fsr-3865	344	6	)	)	PUNCT
fsr-3865	344	7	.	.	PUNCT
fsr-3865	345	1	no	no	INTJ
fsr-3865	345	2	.	.	NOUN
fsr-3865	345	3	1	1	NUM
fsr-3865	345	4	group	group	NOUN
fsr-3865	345	5	puts	put	VERB
fsr-3865	345	6	stamp	stamp	NOUN
fsr-3865	345	7	on	on	ADP
fsr-3865	345	8	cfp	cfp	PROPN
fsr-3865	345	9	mark.investment	mark.investment	PROPN
fsr-3865	345	10	newsoctober	newsoctober	NOUN
fsr-3865	345	11	6	6	NUM
fsr-3865	345	12	,	,	PUNCT
fsr-3865	345	13	p.	p.	NOUN
fsr-3865	345	14	6	6	NUM
fsr-3865	345	15	.	.	PUNCT
fsr-3865	346	1	self	self	NOUN
fsr-3865	346	2	,	,	PUNCT
fsr-3865	346	3	d.	d.	PROPN
fsr-3865	346	4	j.	j.	PROPN
fsr-3865	346	5	,	,	PUNCT
fsr-3865	346	6	&	&	CCONJ
fsr-3865	346	7	baldwin	baldwin	PROPN
fsr-3865	346	8	,	,	PUNCT
fsr-3865	346	9	d.	d.	PROPN
fsr-3865	346	10	c.	c.	PROPN
fsr-3865	346	11	(	(	PUNCT
fsr-3865	346	12	1994	1994	NUM
fsr-3865	346	13	)	)	PUNCT
fsr-3865	346	14	.	.	PUNCT
fsr-3865	347	1	moral	moral	ADJ
fsr-3865	347	2	reasoning	reasoning	NOUN
fsr-3865	347	3	in	in	ADP
fsr-3865	347	4	medicine	medicine	NOUN
fsr-3865	347	5	.	.	PUNCT
fsr-3865	348	1	in	in	ADP
fsr-3865	348	2	j.	j.	PROPN
fsr-3865	348	3	r.	r.	PROPN
fsr-3865	348	4	rest	rest	PROPN
fsr-3865	348	5	&	&	CCONJ
fsr-3865	348	6	d.	d.	PROPN
fsr-3865	348	7	narvaez	narvaez	PROPN
fsr-3865	348	8	(	(	PUNCT
fsr-3865	348	9	eds.),moral	eds.),moral	ADJ
fsr-3865	348	10	development	development	NOUN
fsr-3865	348	11	in	in	ADP
fsr-3865	348	12	the	the	DET
fsr-3865	348	13	professions	profession	NOUN
fsr-3865	348	14	.	.	PUNCT
fsr-3865	349	1	hillsdale	hillsdale	PROPN
fsr-3865	349	2	,	,	PUNCT
fsr-3865	349	3	nj	nj	PROPN
fsr-3865	349	4	:	:	PUNCT
fsr-3865	349	5	erlbaum	erlbaum	PROPN
fsr-3865	349	6	.	.	PUNCT
fsr-3865	350	1	self	self	NOUN
fsr-3865	350	2	,	,	PUNCT
fsr-3865	350	3	d.	d.	PROPN
fsr-3865	350	4	j.	j.	PROPN
fsr-3865	350	5	,	,	PUNCT
fsr-3865	350	6	baldwin	baldwin	PROPN
fsr-3865	350	7	,	,	PUNCT
fsr-3865	350	8	jr	jr	PROPN
fsr-3865	350	9	.	.	PROPN
fsr-3865	350	10	,	,	PUNCT
fsr-3865	350	11	d.	d.	PROPN
fsr-3865	350	12	c.	c.	PROPN
fsr-3865	350	13	,	,	PUNCT
fsr-3865	350	14	wolinsky	wolinsky	ADV
fsr-3865	350	15	,	,	PUNCT
fsr-3865	350	16	f.	f.	PROPN
fsr-3865	350	17	d.	d.	PROPN
fsr-3865	350	18	,	,	PUNCT
fsr-3865	350	19	&	&	CCONJ
fsr-3865	350	20	shadduck	shadduck	PROPN
fsr-3865	350	21	,	,	PUNCT
fsr-3865	350	22	j.	j.	PROPN
fsr-3865	350	23	a.	a.	PROPN
fsr-3865	350	24	(	(	PUNCT
fsr-3865	350	25	1993	1993	NUM
fsr-3865	350	26	)	)	PUNCT
fsr-3865	350	27	.	.	PUNCT
fsr-3865	351	1	further	further	ADJ
fsr-3865	351	2	exploration	exploration	NOUN
fsr-3865	351	3	of	of	ADP
fsr-3865	351	4	the	the	DET
fsr-3865	351	5	relationship	relationship	NOUN
fsr-3865	351	6	between	between	ADP
fsr-3865	351	7	veterinary	veterinary	ADJ
fsr-3865	351	8	medical	medical	ADJ
fsr-3865	351	9	education	education	NOUN
fsr-3865	351	10	and	and	CCONJ
fsr-3865	351	11	moral	moral	ADJ
fsr-3865	351	12	development.journal	development.journal	PROPN
fsr-3865	351	13	of	of	ADP
fsr-3865	351	14	veterinary	veterinary	ADJ
fsr-3865	351	15	medical	medical	ADJ
fsr-3865	351	16	education	education	NOUN
fsr-3865	351	17	20(3	20(3	NOUN
fsr-3865	351	18	)	)	PUNCT
fsr-3865	351	19	,	,	PUNCT
fsr-3865	351	20	140–147	140–147	NUM
fsr-3865	351	21	.	.	PUNCT
fsr-3865	352	1	self	self	NOUN
fsr-3865	352	2	,	,	PUNCT
fsr-3865	352	3	d.	d.	PROPN
fsr-3865	352	4	j.	j.	PROPN
fsr-3865	352	5	,	,	PUNCT
fsr-3865	352	6	&	&	CCONJ
fsr-3865	352	7	olivarez	olivarez	PROPN
fsr-3865	352	8	,	,	PUNCT
fsr-3865	352	9	m.	m.	NOUN
fsr-3865	352	10	(	(	PUNCT
fsr-3865	352	11	1993	1993	NUM
fsr-3865	352	12	)	)	PUNCT
fsr-3865	352	13	.	.	PUNCT
fsr-3865	353	1	the	the	DET
fsr-3865	353	2	influence	influence	NOUN
fsr-3865	353	3	of	of	ADP
fsr-3865	353	4	gender	gender	NOUN
fsr-3865	353	5	on	on	ADP
fsr-3865	353	6	conflicts	conflict	NOUN
fsr-3865	353	7	of	of	ADP
fsr-3865	353	8	interest	interest	NOUN
fsr-3865	353	9	in	in	ADP
fsr-3865	353	10	the	the	DET
fsr-3865	353	11	allocation	allocation	NOUN
fsr-3865	353	12	of	of	ADP
fsr-3865	353	13	limited	limited	ADJ
fsr-3865	353	14	critical	critical	ADJ
fsr-3865	353	15	care	care	NOUN
fsr-3865	353	16	resources	resource	NOUN
fsr-3865	353	17	:	:	PUNCT
fsr-3865	353	18	justice	justice	NOUN
fsr-3865	353	19	vs.	vs.	ADP
fsr-3865	353	20	care.journal	care.journal	PROPN
fsr-3865	353	21	of	of	ADP
fsr-3865	353	22	critical	critical	ADJ
fsr-3865	353	23	care	care	NOUN
fsr-3865	353	24	8(1	8(1	NOUN
fsr-3865	353	25	)	)	PUNCT
fsr-3865	353	26	,	,	PUNCT
fsr-3865	353	27	64–74	64–74	NUM
fsr-3865	353	28	.	.	PUNCT
fsr-3865	354	1	self	self	NOUN
fsr-3865	354	2	,	,	PUNCT
fsr-3865	354	3	d.	d.	PROPN
fsr-3865	354	4	j.	j.	PROPN
fsr-3865	354	5	,	,	PUNCT
fsr-3865	354	6	olivarez	olivarez	PROPN
fsr-3865	354	7	,	,	PUNCT
fsr-3865	354	8	m.	m.	NOUN
fsr-3865	354	9	,	,	PUNCT
fsr-3865	354	10	&	&	CCONJ
fsr-3865	354	11	baldwin	baldwin	PROPN
fsr-3865	354	12	,	,	PUNCT
fsr-3865	354	13	jr	jr	PROPN
fsr-3865	354	14	.	.	PROPN
fsr-3865	354	15	,	,	PUNCT
fsr-3865	354	16	d.	d.	PROPN
fsr-3865	354	17	c.	c.	PROPN
fsr-3865	354	18	(	(	PUNCT
fsr-3865	354	19	1994	1994	NUM
fsr-3865	354	20	)	)	PUNCT
fsr-3865	354	21	.	.	PUNCT
fsr-3865	355	1	moral	moral	ADJ
fsr-3865	355	2	reasoning	reasoning	NOUN
fsr-3865	355	3	in	in	ADP
fsr-3865	355	4	veterinary	veterinary	ADJ
fsr-3865	355	5	medicine	medicine	NOUN
fsr-3865	355	6	.	.	PUNCT
fsr-3865	356	1	in	in	ADP
fsr-3865	356	2	j.	j.	PROPN
fsr-3865	356	3	r.	r.	PROPN
fsr-3865	356	4	rest	rest	PROPN
fsr-3865	356	5	&	&	CCONJ
fsr-3865	356	6	d.	d.	PROPN
fsr-3865	356	7	narvaez	narvaez	PROPN
fsr-3865	356	8	(	(	PUNCT
fsr-3865	356	9	eds.),moral	eds.),moral	PROPN
fsr-3865	356	10	development	development	NOUN
fsr-3865	356	11	in	in	ADP
fsr-3865	356	12	the	the	DET
fsr-3865	356	13	professions(pp	professions(pp	NOUN
fsr-3865	356	14	.	.	PUNCT
fsr-3865	357	1	147–162	147–162	NUM
fsr-3865	357	2	)	)	PUNCT
fsr-3865	357	3	.	.	PUNCT
fsr-3865	358	1	hillsdale	hillsdale	PROPN
fsr-3865	358	2	,	,	PUNCT
fsr-3865	358	3	nj	nj	PROPN
fsr-3865	358	4	:	:	PUNCT
fsr-3865	358	5	erlbaum	erlbaum	PROPN
fsr-3865	358	6	.	.	PUNCT
fsr-3865	359	1	sellers	seller	NOUN
fsr-3865	359	2	,	,	PUNCT
fsr-3865	359	3	j.	j.	PROPN
fsr-3865	359	4	h.	h.	PROPN
fsr-3865	359	5	(	(	PUNCT
fsr-3865	359	6	1979	1979	NUM
fsr-3865	359	7	)	)	PUNCT
fsr-3865	359	8	.	.	PUNCT
fsr-3865	360	1	ethical	ethical	ADJ
fsr-3865	360	2	perceptions	perception	NOUN
fsr-3865	360	3	of	of	ADP
fsr-3865	360	4	accounting	account	VERB
fsr-3865	360	5	students.collected	students.collecte	VERB
fsr-3865	360	6	papers	paper	NOUN
fsr-3865	360	7	of	of	ADP
fsr-3865	360	8	the	the	DET
fsr-3865	360	9	american	american	PROPN
fsr-3865	360	10	association	association	PROPN
fsr-3865	360	11	’s	’s	PART
fsr-3865	360	12	annual	annual	ADJ
fsr-3865	360	13	meetingaugust	meetingaugust	NOUN
fsr-3865	360	14	,	,	PUNCT
fsr-3865	360	15	635–644	635–644	NUM
fsr-3865	360	16	.	.	PUNCT
fsr-3865	361	1	shaub	shaub	NOUN
fsr-3865	361	2	,	,	PUNCT
fsr-3865	361	3	m.	m.	NOUN
fsr-3865	361	4	(	(	PUNCT
fsr-3865	361	5	1989).an	1989).an	NUM
fsr-3865	361	6	empirical	empirical	ADJ
fsr-3865	361	7	examination	examination	NOUN
fsr-3865	361	8	of	of	ADP
fsr-3865	361	9	the	the	DET
fsr-3865	361	10	determinants	determinant	NOUN
fsr-3865	361	11	of	of	ADP
fsr-3865	361	12	auditors	auditor	NOUN
fsr-3865	361	13	’	’	PART
fsr-3865	361	14	ethical	ethical	ADJ
fsr-3865	361	15	sensitivity	sensitivity	NOUN
fsr-3865	361	16	.	.	PUNCT
fsr-3865	362	1	unpublished	unpublished	ADJ
fsr-3865	362	2	doctoral	doctoral	ADJ
fsr-3865	362	3	dissertation	dissertation	NOUN
fsr-3865	362	4	.	.	PUNCT
fsr-3865	363	1	texas	texas	PROPN
fsr-3865	363	2	technological	technological	PROPN
fsr-3865	363	3	university	university	PROPN
fsr-3865	363	4	-	-	PUNCT
fsr-3865	363	5	lubbock	lubbock	PROPN
fsr-3865	363	6	.	.	PUNCT
fsr-3865	363	7	shaub	shaub	PROPN
fsr-3865	363	8	,	,	PUNCT
fsr-3865	363	9	m.	m.	NOUN
fsr-3865	363	10	(	(	PUNCT
fsr-3865	363	11	1994	1994	NUM
fsr-3865	363	12	)	)	PUNCT
fsr-3865	363	13	.	.	PUNCT
fsr-3865	364	1	an	an	DET
fsr-3865	364	2	analysis	analysis	NOUN
fsr-3865	364	3	of	of	ADP
fsr-3865	364	4	factors	factor	NOUN
fsr-3865	364	5	affecting	affect	VERB
fsr-3865	364	6	the	the	DET
fsr-3865	364	7	cognitive	cognitive	ADJ
fsr-3865	364	8	moral	moral	ADJ
fsr-3865	364	9	development	development	NOUN
fsr-3865	364	10	of	of	ADP
fsr-3865	364	11	auditors	auditor	NOUN
fsr-3865	364	12	and	and	CCONJ
fsr-3865	364	13	auditing	audit	VERB
fsr-3865	364	14	students.journal	students.journal	PROPN
fsr-3865	364	15	of	of	ADP
fsr-3865	364	16	accounting	accounting	NOUN
fsr-3865	364	17	educationspring	educationspring	NOUN
fsr-3865	364	18	,	,	PUNCT
fsr-3865	364	19	1–24	1–24	PROPN
fsr-3865	364	20	.	.	PUNCT
fsr-3865	365	1	spiro	spiro	PROPN
fsr-3865	365	2	,	,	PUNCT
fsr-3865	365	3	l.	l.	PROPN
fsr-3865	365	4	n.	n.	PROPN
fsr-3865	365	5	,	,	PUNCT
fsr-3865	365	6	&	&	CCONJ
fsr-3865	365	7	schroeder	schroeder	PROPN
fsr-3865	365	8	,	,	PUNCT
fsr-3865	365	9	m.	m.	NOUN
fsr-3865	365	10	(	(	PUNCT
fsr-3865	365	11	1995	1995	NUM
fsr-3865	365	12	)	)	PUNCT
fsr-3865	365	13	.	.	PUNCT
fsr-3865	366	1	can	can	AUX
fsr-3865	366	2	you	you	PRON
fsr-3865	366	3	trust	trust	VERB
fsr-3865	366	4	your	your	PRON
fsr-3865	366	5	broker?businessweekfebruary	broker?businessweekfebruary	ADJ
fsr-3865	366	6	20	20	NUM
fsr-3865	366	7	.	.	PUNCT
fsr-3865	366	8	trevino	trevino	PROPN
fsr-3865	366	9	,	,	PUNCT
fsr-3865	366	10	l.	l.	PROPN
fsr-3865	366	11	k.	k.	PROPN
fsr-3865	366	12	,	,	PUNCT
fsr-3865	366	13	&	&	CCONJ
fsr-3865	366	14	nelson	nelson	PROPN
fsr-3865	366	15	,	,	PUNCT
fsr-3865	366	16	k.	k.	PROPN
fsr-3865	366	17	a.	a.	PROPN
fsr-3865	367	1	(	(	PUNCT
fsr-3865	367	2	1995).managing	1995).manage	VERB
fsr-3865	367	3	business	business	NOUN
fsr-3865	367	4	ethics	ethic	NOUN
fsr-3865	367	5	:	:	PUNCT
fsr-3865	367	6	straight	straight	ADJ
fsr-3865	367	7	talk	talk	NOUN
fsr-3865	367	8	about	about	ADP
fsr-3865	367	9	how	how	SCONJ
fsr-3865	367	10	to	to	PART
fsr-3865	367	11	do	do	AUX
fsr-3865	367	12	it	it	PRON
fsr-3865	367	13	right	right	ADJ
fsr-3865	367	14	.	.	PUNCT
fsr-3865	368	1	new	new	PROPN
fsr-3865	368	2	york	york	PROPN
fsr-3865	368	3	:	:	PUNCT
fsr-3865	369	1	wiley	wiley	PROPN
fsr-3865	369	2	.	.	PUNCT
fsr-3865	369	3	walker	walker	PROPN
fsr-3865	369	4	,	,	PUNCT
fsr-3865	369	5	l.	l.	PROPN
fsr-3865	369	6	j.	j.	PROPN
fsr-3865	369	7	(	(	PUNCT
fsr-3865	369	8	1984	1984	NUM
fsr-3865	369	9	)	)	PUNCT
fsr-3865	369	10	.	.	PUNCT
fsr-3865	370	1	sex	sex	NOUN
fsr-3865	370	2	difference	difference	NOUN
fsr-3865	370	3	in	in	ADP
fsr-3865	370	4	the	the	DET
fsr-3865	370	5	development	development	NOUN
fsr-3865	370	6	of	of	ADP
fsr-3865	370	7	moral	moral	ADJ
fsr-3865	370	8	reasoning	reasoning	NOUN
fsr-3865	370	9	:	:	PUNCT
fsr-3865	370	10	a	a	DET
fsr-3865	370	11	critical	critical	ADJ
fsr-3865	370	12	review.child	review.child	PROPN
fsr-3865	370	13	development	development	NOUN
fsr-3865	370	14	55	55	NUM
fsr-3865	370	15	,	,	PUNCT
fsr-3865	370	16	677–691	677–691	NUM
fsr-3865	370	17	.	.	PUNCT
fsr-3865	371	1	westbrook	westbrook	PROPN
fsr-3865	371	2	,	,	PUNCT
fsr-3865	371	3	t.	t.	PROPN
fsr-3865	371	4	(	(	PUNCT
fsr-3865	371	5	1994).tracking	1994).tracke	VERB
fsr-3865	371	6	the	the	DET
fsr-3865	371	7	moral	moral	ADJ
fsr-3865	371	8	development	development	NOUN
fsr-3865	371	9	of	of	ADP
fsr-3865	371	10	journalists	journalist	NOUN
fsr-3865	371	11	:	:	PUNCT
fsr-3865	371	12	a	a	DET
fsr-3865	371	13	look	look	NOUN
fsr-3865	371	14	at	at	ADP
fsr-3865	371	15	them	they	PRON
fsr-3865	371	16	and	and	CCONJ
fsr-3865	371	17	their	their	PRON
fsr-3865	371	18	work(j	work(j	NOUN
fsr-3865	371	19	.	.	PUNCT
fsr-3865	372	1	r.	r.	PROPN
fsr-3865	372	2	rest	rest	PROPN
fsr-3865	372	3	&	&	CCONJ
fsr-3865	372	4	d.	d.	PROPN
fsr-3865	372	5	narvaez	narvaez	PROPN
fsr-3865	372	6	,	,	PUNCT
fsr-3865	372	7	eds	eds	PROPN
fsr-3865	372	8	.	.	PUNCT
fsr-3865	372	9	)	)	PUNCT
fsr-3865	372	10	.	.	PUNCT
fsr-3865	373	1	hillsdale	hillsdale	PROPN
fsr-3865	373	2	,	,	PUNCT
fsr-3865	373	3	nj	nj	PROPN
fsr-3865	373	4	:	:	PUNCT
fsr-3865	373	5	erlbaum	erlbaum	PROPN
fsr-3865	373	6	.	.	PUNCT
fsr-3865	374	1	236	236	NUM
fsr-3865	374	2	k.s	k.s	PROPN
fsr-3865	374	3	.	.	PROPN
fsr-3865	374	4	bigel	bigel	NOUN
fsr-3865	374	5	/	/	SYM
fsr-3865	374	6	financial	financial	ADJ
fsr-3865	374	7	services	service	NOUN
fsr-3865	374	8	review	review	VERB
fsr-3865	374	9	7	7	NUM
fsr-3865	374	10	(	(	PUNCT
fsr-3865	374	11	1998	1998	NUM
fsr-3865	374	12	)	)	PUNCT
fsr-3865	375	1	223–236	223–236	NUM