id	sid	tid	token	lemma	pos
fbem-11200	1	1	frontiers	frontier	NOUN
fbem-11200	1	2	in	in	ADP
fbem-11200	1	3	business	business	NOUN
fbem-11200	1	4	,	,	PUNCT
fbem-11200	1	5	economics	economic	NOUN
fbem-11200	1	6	and	and	CCONJ
fbem-11200	1	7	management	management	NOUN
fbem-11200	1	8	issn	issn	PROPN
fbem-11200	1	9	:	:	PUNCT
fbem-11200	1	10	2766	2766	NUM
fbem-11200	1	11	-	-	PUNCT
fbem-11200	1	12	824x	824x	NUM
fbem-11200	1	13	|	|	ADJ
fbem-11200	1	14	vol	vol	NOUN
fbem-11200	1	15	.	.	PROPN
fbem-11200	2	1	10	10	NUM
fbem-11200	2	2	,	,	PUNCT
fbem-11200	2	3	no	no	INTJ
fbem-11200	2	4	.	.	NOUN
fbem-11200	2	5	3	3	NUM
fbem-11200	2	6	,	,	PUNCT
fbem-11200	2	7	2023	2023	NUM
fbem-11200	2	8	1	1	NUM
fbem-11200	2	9	research	research	NOUN
fbem-11200	2	10	on	on	ADP
fbem-11200	2	11	information	information	NOUN
fbem-11200	2	12	disclosure	disclosure	NOUN
fbem-11200	2	13	of	of	ADP
fbem-11200	2	14	r&d	r&d	NOUN
fbem-11200	2	15	expenditure	expenditure	NOUN
fbem-11200	2	16	of	of	ADP
fbem-11200	2	17	listed	list	VERB
fbem-11200	2	18	companies	company	NOUN
fbem-11200	2	19	in	in	ADP
fbem-11200	2	20	biopharmaceutical	biopharmaceutical	ADJ
fbem-11200	2	21	industry	industry	NOUN
fbem-11200	2	22	:	:	PUNCT
fbem-11200	2	23	a	a	DET
fbem-11200	2	24	case	case	NOUN
fbem-11200	2	25	study	study	NOUN
fbem-11200	2	26	of	of	ADP
fbem-11200	2	27	hualan	hualan	PROPN
fbem-11200	2	28	biology	biology	NOUN
fbem-11200	2	29	qiwei	qiwei	PROPN
fbem-11200	2	30	deng	deng	PROPN
fbem-11200	2	31	school	school	PROPN
fbem-11200	2	32	of	of	ADP
fbem-11200	2	33	business	business	NOUN
fbem-11200	2	34	,	,	PUNCT
fbem-11200	2	35	hunan	hunan	PROPN
fbem-11200	2	36	university	university	PROPN
fbem-11200	2	37	of	of	ADP
fbem-11200	2	38	science	science	NOUN
fbem-11200	2	39	and	and	CCONJ
fbem-11200	2	40	technology	technology	NOUN
fbem-11200	2	41	,	,	PUNCT
fbem-11200	2	42	xiangtan	xiangtan	PROPN
fbem-11200	2	43	,	,	PUNCT
fbem-11200	2	44	hunan	hunan	PROPN
fbem-11200	2	45	411201	411201	NUM
fbem-11200	2	46	,	,	PUNCT
fbem-11200	2	47	china	china	PROPN
fbem-11200	2	48	abstract	abstract	NOUN
fbem-11200	2	49	:	:	PUNCT
fbem-11200	2	50	based	base	VERB
fbem-11200	2	51	on	on	ADP
fbem-11200	2	52	the	the	DET
fbem-11200	2	53	information	information	NOUN
fbem-11200	2	54	asymmetry	asymmetry	NOUN
fbem-11200	2	55	theory	theory	NOUN
fbem-11200	2	56	and	and	CCONJ
fbem-11200	2	57	decision	decision	NOUN
fbem-11200	2	58	usefulness	usefulness	NOUN
fbem-11200	2	59	theory	theory	NOUN
fbem-11200	2	60	,	,	PUNCT
fbem-11200	2	61	combined	combine	VERB
fbem-11200	2	62	with	with	ADP
fbem-11200	2	63	the	the	DET
fbem-11200	2	64	requirements	requirement	NOUN
fbem-11200	2	65	of	of	ADP
fbem-11200	2	66	china	china	PROPN
fbem-11200	2	67	market	market	NOUN
fbem-11200	2	68	for	for	ADP
fbem-11200	2	69	enterprise	enterprise	NOUN
fbem-11200	2	70	research	research	NOUN
fbem-11200	2	71	and	and	CCONJ
fbem-11200	2	72	development	development	NOUN
fbem-11200	2	73	information	information	NOUN
fbem-11200	2	74	disclosure	disclosure	NOUN
fbem-11200	2	75	,	,	PUNCT
fbem-11200	2	76	this	this	DET
fbem-11200	2	77	paper	paper	NOUN
fbem-11200	2	78	analyzes	analyze	VERB
fbem-11200	2	79	the	the	DET
fbem-11200	2	80	current	current	ADJ
fbem-11200	2	81	situation	situation	NOUN
fbem-11200	2	82	of	of	ADP
fbem-11200	2	83	research	research	NOUN
fbem-11200	2	84	and	and	CCONJ
fbem-11200	2	85	development	development	NOUN
fbem-11200	2	86	information	information	NOUN
fbem-11200	2	87	disclosure	disclosure	NOUN
fbem-11200	2	88	of	of	ADP
fbem-11200	2	89	hualan	hualan	PROPN
fbem-11200	2	90	bioengineering	bioengineering	PROPN
fbem-11200	2	91	co.	co.	PROPN
fbem-11200	2	92	,	,	PUNCT
fbem-11200	2	93	ltd	ltd	PROPN
fbem-11200	2	94	.	.	PROPN
fbem-11200	2	95	,	,	PUNCT
fbem-11200	2	96	finds	find	VERB
fbem-11200	2	97	out	out	ADP
fbem-11200	2	98	the	the	DET
fbem-11200	2	99	problems	problem	NOUN
fbem-11200	2	100	existing	exist	VERB
fbem-11200	2	101	in	in	ADP
fbem-11200	2	102	the	the	DET
fbem-11200	2	103	research	research	NOUN
fbem-11200	2	104	and	and	CCONJ
fbem-11200	2	105	development	development	NOUN
fbem-11200	2	106	information	information	NOUN
fbem-11200	2	107	disclosure	disclosure	NOUN
fbem-11200	2	108	of	of	ADP
fbem-11200	2	109	hualan	hualan	PROPN
fbem-11200	2	110	bioengineering	bioengineere	VERB
fbem-11200	2	111	,	,	PUNCT
fbem-11200	2	112	and	and	CCONJ
fbem-11200	2	113	puts	put	VERB
fbem-11200	2	114	forward	forward	ADV
fbem-11200	2	115	corresponding	correspond	VERB
fbem-11200	2	116	countermeasures	countermeasure	NOUN
fbem-11200	2	117	and	and	CCONJ
fbem-11200	2	118	suggestions	suggestion	NOUN
fbem-11200	2	119	.	.	PUNCT
fbem-11200	3	1	keywords	keyword	NOUN
fbem-11200	3	2	:	:	PUNCT
fbem-11200	3	3	information	information	NOUN
fbem-11200	3	4	disclosure	disclosure	NOUN
fbem-11200	3	5	,	,	PUNCT
fbem-11200	3	6	r&d	r&d	NOUN
fbem-11200	3	7	expenditure	expenditure	NOUN
fbem-11200	3	8	,	,	PUNCT
fbem-11200	3	9	hualan	hualan	NOUN
fbem-11200	3	10	biology	biology	NOUN
fbem-11200	3	11	.	.	PUNCT
fbem-11200	4	1	1	1	X
fbem-11200	4	2	.	.	X
fbem-11200	4	3	introduction	introduction	NOUN
fbem-11200	4	4	1.1	1.1	NUM
fbem-11200	4	5	.	.	PUNCT
fbem-11200	5	1	background	background	NOUN
fbem-11200	5	2	and	and	CCONJ
fbem-11200	5	3	significance	significance	NOUN
fbem-11200	5	4	of	of	ADP
fbem-11200	5	5	topic	topic	NOUN
fbem-11200	5	6	selection	selection	NOUN
fbem-11200	5	7	research	research	NOUN
fbem-11200	5	8	and	and	CCONJ
fbem-11200	5	9	development	development	NOUN
fbem-11200	5	10	information	information	NOUN
fbem-11200	5	11	of	of	ADP
fbem-11200	5	12	biopharmaceutical	biopharmaceutical	NOUN
fbem-11200	5	13	industry	industry	NOUN
fbem-11200	5	14	is	be	AUX
fbem-11200	5	15	becoming	become	VERB
fbem-11200	5	16	an	an	DET
fbem-11200	5	17	important	important	ADJ
fbem-11200	5	18	basis	basis	NOUN
fbem-11200	5	19	for	for	ADP
fbem-11200	5	20	predicting	predict	VERB
fbem-11200	5	21	the	the	DET
fbem-11200	5	22	future	future	ADJ
fbem-11200	5	23	development	development	NOUN
fbem-11200	5	24	prospects	prospect	NOUN
fbem-11200	5	25	and	and	CCONJ
fbem-11200	5	26	profit	profit	NOUN
fbem-11200	5	27	potential	potential	NOUN
fbem-11200	5	28	of	of	ADP
fbem-11200	5	29	enterprises	enterprise	NOUN
fbem-11200	5	30	.	.	PUNCT
fbem-11200	6	1	therefore	therefore	ADV
fbem-11200	6	2	,	,	PUNCT
fbem-11200	6	3	improving	improve	VERB
fbem-11200	6	4	the	the	DET
fbem-11200	6	5	relevance	relevance	NOUN
fbem-11200	6	6	and	and	CCONJ
fbem-11200	6	7	accuracy	accuracy	NOUN
fbem-11200	6	8	of	of	ADP
fbem-11200	6	9	information	information	NOUN
fbem-11200	6	10	disclosure	disclosure	NOUN
fbem-11200	6	11	of	of	ADP
fbem-11200	6	12	research	research	NOUN
fbem-11200	6	13	and	and	CCONJ
fbem-11200	6	14	development	development	NOUN
fbem-11200	6	15	expenditures	expenditure	NOUN
fbem-11200	6	16	is	be	AUX
fbem-11200	6	17	a	a	DET
fbem-11200	6	18	win	win	NOUN
fbem-11200	6	19	-	-	PUNCT
fbem-11200	6	20	win	win	NOUN
fbem-11200	6	21	choice	choice	NOUN
fbem-11200	6	22	for	for	ADP
fbem-11200	6	23	enterprises	enterprise	NOUN
fbem-11200	6	24	and	and	CCONJ
fbem-11200	6	25	stakeholders	stakeholder	NOUN
fbem-11200	6	26	:	:	PUNCT
fbem-11200	6	27	on	on	ADP
fbem-11200	6	28	the	the	DET
fbem-11200	6	29	one	one	NUM
fbem-11200	6	30	hand	hand	NOUN
fbem-11200	6	31	,	,	PUNCT
fbem-11200	6	32	higher	high	ADJ
fbem-11200	6	33	-	-	PUNCT
fbem-11200	6	34	quality	quality	NOUN
fbem-11200	6	35	research	research	NOUN
fbem-11200	6	36	and	and	CCONJ
fbem-11200	6	37	development	development	NOUN
fbem-11200	6	38	information	information	NOUN
fbem-11200	6	39	can	can	AUX
fbem-11200	6	40	enable	enable	VERB
fbem-11200	6	41	investors	investor	NOUN
fbem-11200	6	42	and	and	CCONJ
fbem-11200	6	43	creditors	creditor	NOUN
fbem-11200	6	44	of	of	ADP
fbem-11200	6	45	the	the	DET
fbem-11200	6	46	company	company	NOUN
fbem-11200	6	47	to	to	PART
fbem-11200	6	48	make	make	VERB
fbem-11200	6	49	more	more	ADV
fbem-11200	6	50	effective	effective	ADJ
fbem-11200	6	51	and	and	CCONJ
fbem-11200	6	52	correct	correct	ADJ
fbem-11200	6	53	expectations	expectation	NOUN
fbem-11200	6	54	of	of	ADP
fbem-11200	6	55	the	the	DET
fbem-11200	6	56	company	company	NOUN
fbem-11200	6	57	's	's	PART
fbem-11200	6	58	performance	performance	NOUN
fbem-11200	6	59	and	and	CCONJ
fbem-11200	6	60	potential	potential	NOUN
fbem-11200	6	61	;	;	PUNCT
fbem-11200	6	62	on	on	ADP
fbem-11200	6	63	the	the	DET
fbem-11200	6	64	other	other	ADJ
fbem-11200	6	65	hand	hand	NOUN
fbem-11200	6	66	,	,	PUNCT
fbem-11200	6	67	when	when	SCONJ
fbem-11200	6	68	external	external	ADJ
fbem-11200	6	69	stakeholders	stakeholder	NOUN
fbem-11200	6	70	have	have	VERB
fbem-11200	6	71	more	more	ADJ
fbem-11200	6	72	confidence	confidence	NOUN
fbem-11200	6	73	in	in	ADP
fbem-11200	6	74	their	their	PRON
fbem-11200	6	75	own	own	ADJ
fbem-11200	6	76	judgment	judgment	NOUN
fbem-11200	6	77	,	,	PUNCT
fbem-11200	6	78	they	they	PRON
fbem-11200	6	79	are	be	AUX
fbem-11200	6	80	often	often	ADV
fbem-11200	6	81	more	more	ADV
fbem-11200	6	82	willing	willing	ADJ
fbem-11200	6	83	to	to	PART
fbem-11200	6	84	contribute	contribute	VERB
fbem-11200	6	85	,	,	PUNCT
fbem-11200	6	86	which	which	PRON
fbem-11200	6	87	reduces	reduce	VERB
fbem-11200	6	88	the	the	DET
fbem-11200	6	89	financing	financing	NOUN
fbem-11200	6	90	cost	cost	NOUN
fbem-11200	6	91	of	of	ADP
fbem-11200	6	92	the	the	DET
fbem-11200	6	93	enterprise	enterprise	NOUN
fbem-11200	6	94	and	and	CCONJ
fbem-11200	6	95	improves	improve	VERB
fbem-11200	6	96	the	the	DET
fbem-11200	6	97	corporate	corporate	ADJ
fbem-11200	6	98	image	image	NOUN
fbem-11200	6	99	and	and	CCONJ
fbem-11200	6	100	the	the	DET
fbem-11200	6	101	market	market	NOUN
fbem-11200	6	102	price	price	NOUN
fbem-11200	6	103	of	of	ADP
fbem-11200	6	104	the	the	DET
fbem-11200	6	105	shares	share	NOUN
fbem-11200	6	106	.	.	PUNCT
fbem-11200	7	1	hualan	hualan	PROPN
fbem-11200	7	2	bioengineering	bioengineering	PROPN
fbem-11200	7	3	co.	co.	PROPN
fbem-11200	7	4	,	,	PUNCT
fbem-11200	7	5	ltd	ltd	PROPN
fbem-11200	7	6	.	.	PROPN
fbem-11200	7	7	is	be	AUX
fbem-11200	7	8	one	one	NUM
fbem-11200	7	9	of	of	ADP
fbem-11200	7	10	the	the	DET
fbem-11200	7	11	enterprises	enterprise	NOUN
fbem-11200	7	12	in	in	ADP
fbem-11200	7	13	the	the	DET
fbem-11200	7	14	blood	blood	NOUN
fbem-11200	7	15	products	product	NOUN
fbem-11200	7	16	industry	industry	NOUN
fbem-11200	7	17	in	in	ADP
fbem-11200	7	18	china	china	PROPN
fbem-11200	7	19	with	with	ADP
fbem-11200	7	20	high	high	ADJ
fbem-11200	7	21	comprehensive	comprehensive	ADJ
fbem-11200	7	22	utilization	utilization	NOUN
fbem-11200	7	23	rate	rate	NOUN
fbem-11200	7	24	of	of	ADP
fbem-11200	7	25	plasma	plasma	NOUN
fbem-11200	7	26	,	,	PUNCT
fbem-11200	7	27	many	many	ADJ
fbem-11200	7	28	varieties	variety	NOUN
fbem-11200	7	29	and	and	CCONJ
fbem-11200	7	30	complete	complete	ADJ
fbem-11200	7	31	specifications	specification	NOUN
fbem-11200	7	32	.	.	PUNCT
fbem-11200	8	1	the	the	DET
fbem-11200	8	2	forms	form	NOUN
fbem-11200	8	3	and	and	CCONJ
fbem-11200	8	4	contents	content	NOUN
fbem-11200	8	5	of	of	ADP
fbem-11200	8	6	information	information	NOUN
fbem-11200	8	7	disclosure	disclosure	NOUN
fbem-11200	8	8	of	of	ADP
fbem-11200	8	9	research	research	NOUN
fbem-11200	8	10	and	and	CCONJ
fbem-11200	8	11	development	development	NOUN
fbem-11200	8	12	expenditures	expenditure	NOUN
fbem-11200	8	13	in	in	ADP
fbem-11200	8	14	hualan	hualan	PROPN
fbem-11200	8	15	biological	biological	ADJ
fbem-11200	8	16	periodic	periodic	ADJ
fbem-11200	8	17	report	report	NOUN
fbem-11200	8	18	are	be	AUX
fbem-11200	8	19	also	also	ADV
fbem-11200	8	20	constantly	constantly	ADV
fbem-11200	8	21	changing	change	VERB
fbem-11200	8	22	,	,	PUNCT
fbem-11200	8	23	but	but	CCONJ
fbem-11200	8	24	there	there	PRON
fbem-11200	8	25	are	be	VERB
fbem-11200	8	26	still	still	ADV
fbem-11200	8	27	problems	problem	NOUN
fbem-11200	8	28	such	such	ADJ
fbem-11200	8	29	as	as	ADP
fbem-11200	8	30	inadequate	inadequate	ADJ
fbem-11200	8	31	disclosure	disclosure	NOUN
fbem-11200	8	32	and	and	CCONJ
fbem-11200	8	33	selective	selective	ADJ
fbem-11200	8	34	disclosure	disclosure	NOUN
fbem-11200	8	35	of	of	ADP
fbem-11200	8	36	research	research	NOUN
fbem-11200	8	37	and	and	CCONJ
fbem-11200	8	38	development	development	NOUN
fbem-11200	8	39	contents	content	NOUN
fbem-11200	8	40	.	.	PUNCT
fbem-11200	9	1	therefore	therefore	ADV
fbem-11200	9	2	,	,	PUNCT
fbem-11200	9	3	hualan	hualan	VERB
fbem-11200	9	4	biology	biology	NOUN
fbem-11200	9	5	is	be	AUX
fbem-11200	9	6	taken	take	VERB
fbem-11200	9	7	as	as	SCONJ
fbem-11200	9	8	the	the	DET
fbem-11200	9	9	case	case	NOUN
fbem-11200	9	10	object	object	NOUN
fbem-11200	9	11	for	for	ADP
fbem-11200	9	12	research	research	NOUN
fbem-11200	9	13	and	and	CCONJ
fbem-11200	9	14	analysis	analysis	NOUN
fbem-11200	9	15	,	,	PUNCT
fbem-11200	9	16	with	with	ADP
fbem-11200	9	17	a	a	DET
fbem-11200	9	18	view	view	NOUN
fbem-11200	9	19	to	to	ADP
fbem-11200	9	20	improving	improve	VERB
fbem-11200	9	21	the	the	DET
fbem-11200	9	22	quality	quality	NOUN
fbem-11200	9	23	of	of	ADP
fbem-11200	9	24	information	information	NOUN
fbem-11200	9	25	disclosure	disclosure	NOUN
fbem-11200	9	26	of	of	ADP
fbem-11200	9	27	its	its	PRON
fbem-11200	9	28	research	research	NOUN
fbem-11200	9	29	and	and	CCONJ
fbem-11200	9	30	development	development	NOUN
fbem-11200	9	31	expenditures	expenditure	NOUN
fbem-11200	9	32	and	and	CCONJ
fbem-11200	9	33	deepening	deepen	VERB
fbem-11200	9	34	the	the	DET
fbem-11200	9	35	further	further	ADJ
fbem-11200	9	36	research	research	NOUN
fbem-11200	9	37	on	on	ADP
fbem-11200	9	38	the	the	DET
fbem-11200	9	39	related	related	ADJ
fbem-11200	9	40	contents	content	NOUN
fbem-11200	9	41	of	of	ADP
fbem-11200	9	42	information	information	NOUN
fbem-11200	9	43	disclosure	disclosure	NOUN
fbem-11200	9	44	of	of	ADP
fbem-11200	9	45	research	research	NOUN
fbem-11200	9	46	and	and	CCONJ
fbem-11200	9	47	development	development	NOUN
fbem-11200	9	48	expenditures	expenditure	NOUN
fbem-11200	9	49	in	in	ADP
fbem-11200	9	50	china	china	PROPN
fbem-11200	9	51	.	.	PUNCT
fbem-11200	10	1	1.2	1.2	NUM
fbem-11200	10	2	.	.	PUNCT
fbem-11200	11	1	literature	literature	NOUN
fbem-11200	11	2	review	review	NOUN
fbem-11200	11	3	regarding	regard	VERB
fbem-11200	11	4	the	the	DET
fbem-11200	11	5	research	research	NOUN
fbem-11200	11	6	on	on	ADP
fbem-11200	11	7	the	the	DET
fbem-11200	11	8	status	status	NOUN
fbem-11200	11	9	quo	quo	NOUN
fbem-11200	11	10	of	of	ADP
fbem-11200	11	11	information	information	NOUN
fbem-11200	11	12	disclosure	disclosure	NOUN
fbem-11200	11	13	of	of	ADP
fbem-11200	11	14	research	research	NOUN
fbem-11200	11	15	and	and	CCONJ
fbem-11200	11	16	development	development	NOUN
fbem-11200	11	17	expenditures	expenditure	NOUN
fbem-11200	11	18	,	,	PUNCT
fbem-11200	11	19	gary	gary	PROPN
fbem-11200	11	20	m	m	PROPN
fbem-11200	11	21	.entwistle	.entwistle	PRON
fbem-11200	11	22	investigated	investigate	VERB
fbem-11200	11	23	the	the	DET
fbem-11200	11	24	information	information	NOUN
fbem-11200	11	25	disclosure	disclosure	NOUN
fbem-11200	11	26	of	of	ADP
fbem-11200	11	27	r&d	r&d	NOUN
fbem-11200	11	28	of	of	ADP
fbem-11200	11	29	113	113	NUM
fbem-11200	11	30	companies	company	NOUN
fbem-11200	11	31	listed	list	VERB
fbem-11200	11	32	on	on	ADP
fbem-11200	11	33	the	the	DET
fbem-11200	11	34	toronto	toronto	PROPN
fbem-11200	11	35	stock	stock	PROPN
fbem-11200	11	36	exchange	exchange	PROPN
fbem-11200	11	37	by	by	ADP
fbem-11200	11	38	means	mean	NOUN
fbem-11200	11	39	of	of	ADP
fbem-11200	11	40	questionnaires	questionnaire	NOUN
fbem-11200	11	41	and	and	CCONJ
fbem-11200	11	42	empirical	empirical	ADJ
fbem-11200	11	43	tests	test	NOUN
fbem-11200	11	44	.	.	PUNCT
fbem-11200	12	1	the	the	DET
fbem-11200	12	2	empirical	empirical	ADJ
fbem-11200	12	3	results	result	NOUN
fbem-11200	12	4	found	find	VERB
fbem-11200	12	5	that	that	SCONJ
fbem-11200	12	6	the	the	DET
fbem-11200	12	7	proportion	proportion	NOUN
fbem-11200	12	8	of	of	ADP
fbem-11200	12	9	r&d	r&d	NOUN
fbem-11200	12	10	expenses	expense	NOUN
fbem-11200	12	11	,	,	PUNCT
fbem-11200	12	12	dual	dual	ADJ
fbem-11200	12	13	listing	listing	NOUN
fbem-11200	12	14	and	and	CCONJ
fbem-11200	12	15	industry	industry	NOUN
fbem-11200	12	16	had	have	VERB
fbem-11200	12	17	significant	significant	ADJ
fbem-11200	12	18	impact	impact	NOUN
fbem-11200	12	19	on	on	ADP
fbem-11200	12	20	the	the	DET
fbem-11200	12	21	number	number	NOUN
fbem-11200	12	22	of	of	ADP
fbem-11200	12	23	r&d	r&d	NOUN
fbem-11200	12	24	disclosures	disclosure	NOUN
fbem-11200	12	25	.	.	PUNCT
fbem-11200	13	1	yuan	yuan	NOUN
fbem-11200	13	2	ding	ding	PROPN
fbem-11200	13	3	,	,	PUNCT
fbem-11200	13	4	gary	gary	PROPN
fbem-11200	13	5	entwistle	entwistle	PROPN
fbem-11200	13	6	and	and	CCONJ
fbem-11200	13	7	herve	herve	PROPN
fbem-11200	13	8	stolowy	stolowy	PROPN
fbem-11200	13	9	made	make	VERB
fbem-11200	13	10	a	a	DET
fbem-11200	13	11	comparative	comparative	ADJ
fbem-11200	13	12	analysis	analysis	NOUN
fbem-11200	13	13	of	of	ADP
fbem-11200	13	14	the	the	DET
fbem-11200	13	15	information	information	NOUN
fbem-11200	13	16	disclosure	disclosure	NOUN
fbem-11200	13	17	of	of	ADP
fbem-11200	13	18	listed	list	VERB
fbem-11200	13	19	companies	company	NOUN
fbem-11200	13	20	in	in	ADP
fbem-11200	13	21	france	france	PROPN
fbem-11200	13	22	and	and	CCONJ
fbem-11200	13	23	canada	canada	PROPN
fbem-11200	13	24	.	.	PUNCT
fbem-11200	14	1	the	the	DET
fbem-11200	14	2	article	article	NOUN
fbem-11200	14	3	found	find	VERB
fbem-11200	14	4	that	that	SCONJ
fbem-11200	14	5	the	the	DET
fbem-11200	14	6	r&d	r&d	NOUN
fbem-11200	14	7	information	information	NOUN
fbem-11200	14	8	disclosed	disclose	VERB
fbem-11200	14	9	by	by	ADP
fbem-11200	14	10	canadian	canadian	ADJ
fbem-11200	14	11	companies	company	NOUN
fbem-11200	14	12	is	be	AUX
fbem-11200	14	13	significantly	significantly	ADV
fbem-11200	14	14	higher	high	ADJ
fbem-11200	14	15	than	than	ADP
fbem-11200	14	16	that	that	PRON
fbem-11200	14	17	disclosed	disclose	VERB
fbem-11200	14	18	by	by	ADP
fbem-11200	14	19	french	french	ADJ
fbem-11200	14	20	companies	company	NOUN
fbem-11200	14	21	,	,	PUNCT
fbem-11200	14	22	thus	thus	ADV
fbem-11200	14	23	proving	prove	VERB
fbem-11200	14	24	that	that	SCONJ
fbem-11200	14	25	cultural	cultural	ADJ
fbem-11200	14	26	differences	difference	NOUN
fbem-11200	14	27	and	and	CCONJ
fbem-11200	14	28	differences	difference	NOUN
fbem-11200	14	29	in	in	ADP
fbem-11200	14	30	capital	capital	NOUN
fbem-11200	14	31	markets	market	NOUN
fbem-11200	14	32	are	be	AUX
fbem-11200	14	33	the	the	DET
fbem-11200	14	34	main	main	ADJ
fbem-11200	14	35	reasons	reason	NOUN
fbem-11200	14	36	for	for	ADP
fbem-11200	14	37	the	the	DET
fbem-11200	14	38	differences	difference	NOUN
fbem-11200	14	39	in	in	ADP
fbem-11200	14	40	r&d	r&d	NOUN
fbem-11200	14	41	information	information	NOUN
fbem-11200	14	42	disclosure	disclosure	NOUN
fbem-11200	14	43	between	between	ADP
fbem-11200	14	44	listed	list	VERB
fbem-11200	14	45	companies	company	NOUN
fbem-11200	14	46	in	in	ADP
fbem-11200	14	47	the	the	DET
fbem-11200	14	48	two	two	NUM
fbem-11200	14	49	countries	country	NOUN
fbem-11200	14	50	.	.	PUNCT
fbem-11200	15	1	xue	xue	PROPN
fbem-11200	15	2	yunkui	yunkui	PROPN
fbem-11200	15	3	and	and	CCONJ
fbem-11200	15	4	wang	wang	PROPN
fbem-11200	15	5	zhitai	zhitai	PROPN
fbem-11200	15	6	investigated	investigate	VERB
fbem-11200	15	7	the	the	DET
fbem-11200	15	8	current	current	ADJ
fbem-11200	15	9	situation	situation	NOUN
fbem-11200	15	10	of	of	ADP
fbem-11200	15	11	r&d	r&d	NOUN
fbem-11200	15	12	information	information	NOUN
fbem-11200	15	13	disclosure	disclosure	NOUN
fbem-11200	15	14	of	of	ADP
fbem-11200	15	15	listed	list	VERB
fbem-11200	15	16	companies	company	NOUN
fbem-11200	15	17	in	in	ADP
fbem-11200	15	18	china	china	PROPN
fbem-11200	15	19	and	and	CCONJ
fbem-11200	15	20	the	the	DET
fbem-11200	15	21	impact	impact	NOUN
fbem-11200	15	22	of	of	ADP
fbem-11200	15	23	r&d	r&d	NOUN
fbem-11200	15	24	information	information	NOUN
fbem-11200	15	25	disclosure	disclosure	NOUN
fbem-11200	15	26	on	on	ADP
fbem-11200	15	27	the	the	DET
fbem-11200	15	28	usefulness	usefulness	NOUN
fbem-11200	15	29	of	of	ADP
fbem-11200	15	30	accounting	accounting	NOUN
fbem-11200	15	31	information	information	NOUN
fbem-11200	15	32	of	of	ADP
fbem-11200	15	33	listed	list	VERB
fbem-11200	15	34	companies	company	NOUN
fbem-11200	15	35	in	in	ADP
fbem-11200	15	36	china	china	PROPN
fbem-11200	15	37	.	.	PUNCT
fbem-11200	16	1	the	the	DET
fbem-11200	16	2	research	research	NOUN
fbem-11200	16	3	thinks	think	VERB
fbem-11200	16	4	that	that	SCONJ
fbem-11200	16	5	the	the	DET
fbem-11200	16	6	serious	serious	ADJ
fbem-11200	16	7	shortage	shortage	NOUN
fbem-11200	16	8	of	of	ADP
fbem-11200	16	9	r&d	r&d	NOUN
fbem-11200	16	10	information	information	NOUN
fbem-11200	16	11	disclosure	disclosure	NOUN
fbem-11200	16	12	may	may	AUX
fbem-11200	16	13	be	be	AUX
fbem-11200	16	14	one	one	NUM
fbem-11200	16	15	of	of	ADP
fbem-11200	16	16	the	the	DET
fbem-11200	16	17	important	important	ADJ
fbem-11200	16	18	factors	factor	NOUN
fbem-11200	16	19	that	that	PRON
fbem-11200	16	20	lead	lead	VERB
fbem-11200	16	21	to	to	ADP
fbem-11200	16	22	the	the	DET
fbem-11200	16	23	decrease	decrease	NOUN
fbem-11200	16	24	of	of	ADP
fbem-11200	16	25	the	the	DET
fbem-11200	16	26	usefulness	usefulness	NOUN
fbem-11200	16	27	of	of	ADP
fbem-11200	16	28	accounting	accounting	NOUN
fbem-11200	16	29	information	information	NOUN
fbem-11200	16	30	year	year	NOUN
fbem-11200	16	31	by	by	ADP
fbem-11200	16	32	year	year	NOUN
fbem-11200	16	33	.	.	PUNCT
fbem-11200	17	1	when	when	SCONJ
fbem-11200	17	2	studying	study	VERB
fbem-11200	17	3	the	the	DET
fbem-11200	17	4	relationship	relationship	NOUN
fbem-11200	17	5	between	between	ADP
fbem-11200	17	6	voluntary	voluntary	ADJ
fbem-11200	17	7	disclosure	disclosure	NOUN
fbem-11200	17	8	of	of	ADP
fbem-11200	17	9	intangible	intangible	ADJ
fbem-11200	17	10	assets	asset	NOUN
fbem-11200	17	11	and	and	CCONJ
fbem-11200	17	12	corporate	corporate	ADJ
fbem-11200	17	13	governance	governance	NOUN
fbem-11200	17	14	,	,	PUNCT
fbem-11200	17	15	huang	huang	PROPN
fbem-11200	17	16	xiaohong	xiaohong	PROPN
fbem-11200	17	17	uses	use	VERB
fbem-11200	17	18	the	the	DET
fbem-11200	17	19	scoring	scoring	NOUN
fbem-11200	17	20	method	method	NOUN
fbem-11200	17	21	to	to	PART
fbem-11200	17	22	obtain	obtain	VERB
fbem-11200	17	23	the	the	DET
fbem-11200	17	24	intangible	intangible	ADJ
fbem-11200	17	25	assets	asset	NOUN
fbem-11200	17	26	information	information	NOUN
fbem-11200	17	27	disclosure	disclosure	NOUN
fbem-11200	17	28	index	index	NOUN
fbem-11200	17	29	,	,	PUNCT
fbem-11200	17	30	which	which	PRON
fbem-11200	17	31	includes	include	VERB
fbem-11200	17	32	the	the	DET
fbem-11200	17	33	disclosure	disclosure	NOUN
fbem-11200	17	34	of	of	ADP
fbem-11200	17	35	research	research	NOUN
fbem-11200	17	36	and	and	CCONJ
fbem-11200	17	37	development	development	NOUN
fbem-11200	17	38	information	information	NOUN
fbem-11200	17	39	.	.	PUNCT
fbem-11200	18	1	wang	wang	PROPN
fbem-11200	18	2	tongtong	tongtong	PROPN
fbem-11200	18	3	found	find	VERB
fbem-11200	18	4	that	that	SCONJ
fbem-11200	18	5	the	the	DET
fbem-11200	18	6	disclosure	disclosure	NOUN
fbem-11200	18	7	form	form	NOUN
fbem-11200	18	8	of	of	ADP
fbem-11200	18	9	research	research	NOUN
fbem-11200	18	10	and	and	CCONJ
fbem-11200	18	11	development	development	NOUN
fbem-11200	18	12	information	information	NOUN
fbem-11200	18	13	of	of	ADP
fbem-11200	18	14	high	high	ADJ
fbem-11200	18	15	-	-	PUNCT
fbem-11200	18	16	tech	tech	NOUN
fbem-11200	18	17	enterprises	enterprise	NOUN
fbem-11200	18	18	in	in	ADP
fbem-11200	18	19	china	china	PROPN
fbem-11200	18	20	is	be	AUX
fbem-11200	18	21	scattered	scatter	VERB
fbem-11200	18	22	and	and	CCONJ
fbem-11200	18	23	the	the	DET
fbem-11200	18	24	content	content	NOUN
fbem-11200	18	25	is	be	AUX
fbem-11200	18	26	incomplete	incomplete	ADJ
fbem-11200	18	27	;	;	PUNCT
fbem-11200	18	28	the	the	DET
fbem-11200	18	29	logical	logical	ADJ
fbem-11200	18	30	relationship	relationship	NOUN
fbem-11200	18	31	between	between	ADP
fbem-11200	18	32	research	research	NOUN
fbem-11200	18	33	and	and	CCONJ
fbem-11200	18	34	development	development	NOUN
fbem-11200	18	35	data	datum	NOUN
fbem-11200	18	36	is	be	AUX
fbem-11200	18	37	chaotic	chaotic	ADJ
fbem-11200	18	38	,	,	PUNCT
fbem-11200	18	39	and	and	CCONJ
fbem-11200	18	40	the	the	DET
fbem-11200	18	41	information	information	NOUN
fbem-11200	18	42	disclosed	disclose	VERB
fbem-11200	18	43	in	in	ADP
fbem-11200	18	44	the	the	DET
fbem-11200	18	45	annual	annual	ADJ
fbem-11200	18	46	report	report	NOUN
fbem-11200	18	47	does	do	AUX
fbem-11200	18	48	not	not	PART
fbem-11200	18	49	meet	meet	VERB
fbem-11200	18	50	the	the	DET
fbem-11200	18	51	criteria	criterion	NOUN
fbem-11200	18	52	for	for	ADP
fbem-11200	18	53	identifying	identify	VERB
fbem-11200	18	54	high	high	ADJ
fbem-11200	18	55	-	-	PUNCT
fbem-11200	18	56	tech	tech	NOUN
fbem-11200	18	57	enterprises	enterprise	NOUN
fbem-11200	18	58	.	.	PUNCT
fbem-11200	19	1	as	as	ADP
fbem-11200	19	2	for	for	ADP
fbem-11200	19	3	the	the	DET
fbem-11200	19	4	research	research	NOUN
fbem-11200	19	5	on	on	ADP
fbem-11200	19	6	the	the	DET
fbem-11200	19	7	correlation	correlation	NOUN
fbem-11200	19	8	between	between	ADP
fbem-11200	19	9	the	the	DET
fbem-11200	19	10	information	information	NOUN
fbem-11200	19	11	disclosure	disclosure	NOUN
fbem-11200	19	12	of	of	ADP
fbem-11200	19	13	r&d	r&d	NOUN
fbem-11200	19	14	expenditures	expenditure	NOUN
fbem-11200	19	15	and	and	CCONJ
fbem-11200	19	16	corporate	corporate	ADJ
fbem-11200	19	17	value	value	NOUN
fbem-11200	19	18	,	,	PUNCT
fbem-11200	19	19	xin	xin	PROPN
fbem-11200	19	20	yunfeng	yunfeng	PROPN
fbem-11200	19	21	proves	prove	VERB
fbem-11200	19	22	through	through	ADP
fbem-11200	19	23	empirical	empirical	ADJ
fbem-11200	19	24	analysis	analysis	NOUN
fbem-11200	19	25	that	that	SCONJ
fbem-11200	19	26	the	the	DET
fbem-11200	19	27	information	information	NOUN
fbem-11200	19	28	of	of	ADP
fbem-11200	19	29	r&d	r&d	NOUN
fbem-11200	19	30	expenditures	expenditure	NOUN
fbem-11200	19	31	disclosed	disclose	VERB
fbem-11200	19	32	by	by	ADP
fbem-11200	19	33	enterprises	enterprise	NOUN
fbem-11200	19	34	has	have	AUX
fbem-11200	19	35	a	a	DET
fbem-11200	19	36	positive	positive	ADJ
fbem-11200	19	37	promoting	promote	VERB
fbem-11200	19	38	effect	effect	NOUN
fbem-11200	19	39	on	on	ADP
fbem-11200	19	40	the	the	DET
fbem-11200	19	41	stock	stock	NOUN
fbem-11200	19	42	price	price	NOUN
fbem-11200	19	43	and	and	CCONJ
fbem-11200	19	44	the	the	DET
fbem-11200	19	45	stock	stock	NOUN
fbem-11200	19	46	return	return	NOUN
fbem-11200	19	47	rate	rate	NOUN
fbem-11200	19	48	.	.	PUNCT
fbem-11200	20	1	huang	huang	PROPN
fbem-11200	20	2	kun	kun	PROPN
fbem-11200	20	3	found	find	VERB
fbem-11200	20	4	that	that	SCONJ
fbem-11200	20	5	research	research	NOUN
fbem-11200	20	6	and	and	CCONJ
fbem-11200	20	7	development	development	NOUN
fbem-11200	20	8	expenses	expense	NOUN
fbem-11200	20	9	have	have	VERB
fbem-11200	20	10	a	a	DET
fbem-11200	20	11	significant	significant	ADJ
fbem-11200	20	12	role	role	NOUN
fbem-11200	20	13	in	in	ADP
fbem-11200	20	14	promoting	promote	VERB
fbem-11200	20	15	the	the	DET
fbem-11200	20	16	improvement	improvement	NOUN
fbem-11200	20	17	of	of	ADP
fbem-11200	20	18	corporate	corporate	ADJ
fbem-11200	20	19	value	value	NOUN
fbem-11200	20	20	,	,	PUNCT
fbem-11200	20	21	and	and	CCONJ
fbem-11200	20	22	with	with	ADP
fbem-11200	20	23	the	the	DET
fbem-11200	20	24	improvement	improvement	NOUN
fbem-11200	20	25	of	of	ADP
fbem-11200	20	26	the	the	DET
fbem-11200	20	27	disclosure	disclosure	NOUN
fbem-11200	20	28	degree	degree	NOUN
fbem-11200	20	29	of	of	ADP
fbem-11200	20	30	research	research	NOUN
fbem-11200	20	31	and	and	CCONJ
fbem-11200	20	32	development	development	NOUN
fbem-11200	20	33	expenses	expense	NOUN
fbem-11200	20	34	,	,	PUNCT
fbem-11200	20	35	its	its	PRON
fbem-11200	20	36	impact	impact	NOUN
fbem-11200	20	37	on	on	ADP
fbem-11200	20	38	corporate	corporate	ADJ
fbem-11200	20	39	value	value	NOUN
fbem-11200	20	40	is	be	AUX
fbem-11200	20	41	gradually	gradually	ADV
fbem-11200	20	42	strengthened	strengthen	VERB
fbem-11200	20	43	.	.	PUNCT
fbem-11200	21	1	wang	wang	PROPN
fbem-11200	21	2	xinhong	xinhong	PROPN
fbem-11200	21	3	found	find	VERB
fbem-11200	21	4	that	that	SCONJ
fbem-11200	21	5	the	the	DET
fbem-11200	21	6	r&d	r&d	NOUN
fbem-11200	21	7	intensity	intensity	NOUN
fbem-11200	21	8	of	of	ADP
fbem-11200	21	9	gem	gem	NOUN
fbem-11200	21	10	listed	list	VERB
fbem-11200	21	11	companies	company	NOUN
fbem-11200	21	12	is	be	AUX
fbem-11200	21	13	significantly	significantly	ADV
fbem-11200	21	14	positively	positively	ADV
fbem-11200	21	15	correlated	correlate	VERB
fbem-11200	21	16	with	with	ADP
fbem-11200	21	17	the	the	DET
fbem-11200	21	18	future	future	ADJ
fbem-11200	21	19	stock	stock	NOUN
fbem-11200	21	20	prices	price	NOUN
fbem-11200	21	21	disclosed	disclose	VERB
fbem-11200	21	22	in	in	ADP
fbem-11200	21	23	the	the	DET
fbem-11200	21	24	annual	annual	ADJ
fbem-11200	21	25	report	report	NOUN
fbem-11200	21	26	.	.	PUNCT
fbem-11200	22	1	yao	yao	PROPN
fbem-11200	22	2	huijuan	huijuan	PROPN
fbem-11200	22	3	found	find	VERB
fbem-11200	22	4	that	that	SCONJ
fbem-11200	22	5	there	there	PRON
fbem-11200	22	6	is	be	VERB
fbem-11200	22	7	a	a	DET
fbem-11200	22	8	positive	positive	ADJ
fbem-11200	22	9	correlation	correlation	NOUN
fbem-11200	22	10	between	between	ADP
fbem-11200	22	11	the	the	DET
fbem-11200	22	12	corporate	corporate	ADJ
fbem-11200	22	13	market	market	NOUN
fbem-11200	22	14	value	value	NOUN
fbem-11200	22	15	of	of	ADP
fbem-11200	22	16	high	high	ADJ
fbem-11200	22	17	-	-	PUNCT
fbem-11200	22	18	tech	tech	NOUN
fbem-11200	22	19	enterprises	enterprise	NOUN
fbem-11200	22	20	in	in	ADP
fbem-11200	22	21	china	china	PROPN
fbem-11200	22	22	and	and	CCONJ
fbem-11200	22	23	the	the	DET
fbem-11200	22	24	disclosure	disclosure	NOUN
fbem-11200	22	25	of	of	ADP
fbem-11200	22	26	research	research	NOUN
fbem-11200	22	27	and	and	CCONJ
fbem-11200	22	28	development	development	NOUN
fbem-11200	22	29	2	2	NUM
fbem-11200	22	30	information	information	NOUN
fbem-11200	22	31	.	.	PUNCT
fbem-11200	23	1	the	the	DET
fbem-11200	23	2	more	more	ADV
fbem-11200	23	3	standardized	standardized	ADJ
fbem-11200	23	4	the	the	DET
fbem-11200	23	5	disclosure	disclosure	NOUN
fbem-11200	23	6	of	of	ADP
fbem-11200	23	7	research	research	NOUN
fbem-11200	23	8	and	and	CCONJ
fbem-11200	23	9	development	development	NOUN
fbem-11200	23	10	information	information	NOUN
fbem-11200	23	11	,	,	PUNCT
fbem-11200	23	12	the	the	PRON
fbem-11200	23	13	greater	great	ADJ
fbem-11200	23	14	the	the	DET
fbem-11200	23	15	impact	impact	NOUN
fbem-11200	23	16	on	on	ADP
fbem-11200	23	17	the	the	DET
fbem-11200	23	18	corporate	corporate	ADJ
fbem-11200	23	19	market	market	NOUN
fbem-11200	23	20	value	value	NOUN
fbem-11200	23	21	.	.	PUNCT
fbem-11200	24	1	the	the	DET
fbem-11200	24	2	impact	impact	NOUN
fbem-11200	24	3	of	of	ADP
fbem-11200	24	4	voluntary	voluntary	ADJ
fbem-11200	24	5	disclosure	disclosure	NOUN
fbem-11200	24	6	of	of	ADP
fbem-11200	24	7	research	research	NOUN
fbem-11200	24	8	and	and	CCONJ
fbem-11200	24	9	development	development	NOUN
fbem-11200	24	10	information	information	NOUN
fbem-11200	24	11	on	on	ADP
fbem-11200	24	12	corporate	corporate	ADJ
fbem-11200	24	13	value	value	NOUN
fbem-11200	24	14	is	be	AUX
fbem-11200	24	15	greater	great	ADJ
fbem-11200	24	16	than	than	ADP
fbem-11200	24	17	that	that	PRON
fbem-11200	24	18	of	of	ADP
fbem-11200	24	19	non	non	ADJ
fbem-11200	24	20	-	-	ADJ
fbem-11200	24	21	voluntary	voluntary	ADJ
fbem-11200	24	22	disclosure	disclosure	NOUN
fbem-11200	24	23	of	of	ADP
fbem-11200	24	24	research	research	NOUN
fbem-11200	24	25	and	and	CCONJ
fbem-11200	24	26	development	development	NOUN
fbem-11200	24	27	information	information	NOUN
fbem-11200	24	28	.	.	PUNCT
fbem-11200	25	1	luo	luo	PROPN
fbem-11200	25	2	zhihui	zhihui	PROPN
fbem-11200	25	3	found	find	VERB
fbem-11200	25	4	that	that	SCONJ
fbem-11200	25	5	the	the	DET
fbem-11200	25	6	disclosure	disclosure	NOUN
fbem-11200	25	7	of	of	ADP
fbem-11200	25	8	research	research	NOUN
fbem-11200	25	9	and	and	CCONJ
fbem-11200	25	10	development	development	NOUN
fbem-11200	25	11	information	information	NOUN
fbem-11200	25	12	by	by	ADP
fbem-11200	25	13	listed	list	VERB
fbem-11200	25	14	companies	company	NOUN
fbem-11200	25	15	can	can	AUX
fbem-11200	25	16	effectively	effectively	ADV
fbem-11200	25	17	improve	improve	VERB
fbem-11200	25	18	the	the	DET
fbem-11200	25	19	usefulness	usefulness	NOUN
fbem-11200	25	20	of	of	ADP
fbem-11200	25	21	corporate	corporate	ADJ
fbem-11200	25	22	accounting	accounting	NOUN
fbem-11200	25	23	information	information	NOUN
fbem-11200	25	24	to	to	ADP
fbem-11200	25	25	a	a	DET
fbem-11200	25	26	certain	certain	ADJ
fbem-11200	25	27	extent	extent	NOUN
fbem-11200	25	28	,	,	PUNCT
fbem-11200	25	29	so	so	SCONJ
fbem-11200	25	30	that	that	SCONJ
fbem-11200	25	31	investors	investor	NOUN
fbem-11200	25	32	can	can	AUX
fbem-11200	25	33	accurately	accurately	ADV
fbem-11200	25	34	predict	predict	VERB
fbem-11200	25	35	the	the	DET
fbem-11200	25	36	future	future	ADJ
fbem-11200	25	37	market	market	NOUN
fbem-11200	25	38	value	value	NOUN
fbem-11200	25	39	of	of	ADP
fbem-11200	25	40	the	the	DET
fbem-11200	25	41	enterprise	enterprise	NOUN
fbem-11200	25	42	,	,	PUNCT
fbem-11200	25	43	which	which	PRON
fbem-11200	25	44	in	in	ADP
fbem-11200	25	45	turn	turn	NOUN
fbem-11200	25	46	has	have	VERB
fbem-11200	25	47	a	a	DET
fbem-11200	25	48	certain	certain	ADJ
fbem-11200	25	49	degree	degree	NOUN
fbem-11200	25	50	of	of	ADP
fbem-11200	25	51	promotion	promotion	NOUN
fbem-11200	25	52	effect	effect	NOUN
fbem-11200	25	53	on	on	ADP
fbem-11200	25	54	the	the	DET
fbem-11200	25	55	promotion	promotion	NOUN
fbem-11200	25	56	of	of	ADP
fbem-11200	25	57	stock	stock	NOUN
fbem-11200	25	58	price	price	NOUN
fbem-11200	25	59	.	.	PUNCT
fbem-11200	26	1	2	2	X
fbem-11200	26	2	.	.	X
fbem-11200	26	3	research	research	NOUN
fbem-11200	26	4	and	and	CCONJ
fbem-11200	26	5	development	development	NOUN
fbem-11200	26	6	expenditure	expenditure	NOUN
fbem-11200	26	7	information	information	NOUN
fbem-11200	26	8	disclosure	disclosure	NOUN
fbem-11200	26	9	theory	theory	NOUN
fbem-11200	26	10	2.1	2.1	NUM
fbem-11200	26	11	.	.	PUNCT
fbem-11200	27	1	information	information	NOUN
fbem-11200	27	2	asymmetry	asymmetry	NOUN
fbem-11200	27	3	theory	theory	NOUN
fbem-11200	27	4	the	the	DET
fbem-11200	27	5	basic	basic	ADJ
fbem-11200	27	6	content	content	NOUN
fbem-11200	27	7	of	of	ADP
fbem-11200	27	8	information	information	NOUN
fbem-11200	27	9	asymmetry	asymmetry	NOUN
fbem-11200	27	10	theory	theory	NOUN
fbem-11200	27	11	can	can	AUX
fbem-11200	27	12	be	be	AUX
fbem-11200	27	13	summarized	summarize	VERB
fbem-11200	27	14	into	into	ADP
fbem-11200	27	15	two	two	NUM
fbem-11200	27	16	points	point	NOUN
fbem-11200	27	17	:	:	PUNCT
fbem-11200	28	1	1	1	X
fbem-11200	28	2	.	.	X
fbem-11200	28	3	the	the	DET
fbem-11200	28	4	distribution	distribution	NOUN
fbem-11200	28	5	of	of	ADP
fbem-11200	28	6	information	information	NOUN
fbem-11200	28	7	about	about	ADP
fbem-11200	28	8	a	a	DET
fbem-11200	28	9	transaction	transaction	NOUN
fbem-11200	28	10	between	between	ADP
fbem-11200	28	11	two	two	NUM
fbem-11200	28	12	parties	party	NOUN
fbem-11200	28	13	is	be	AUX
fbem-11200	28	14	asymmetric	asymmetric	ADJ
fbem-11200	28	15	,	,	PUNCT
fbem-11200	28	16	i.e.	i.e.	X
fbem-11200	28	17	one	one	NUM
fbem-11200	28	18	party	party	NOUN
fbem-11200	28	19	has	have	VERB
fbem-11200	28	20	more	more	ADV
fbem-11200	28	21	relevant	relevant	ADJ
fbem-11200	28	22	information	information	NOUN
fbem-11200	28	23	than	than	ADP
fbem-11200	28	24	the	the	DET
fbem-11200	28	25	other	other	ADJ
fbem-11200	28	26	;	;	PUNCT
fbem-11200	28	27	2	2	X
fbem-11200	28	28	.	.	X
fbem-11200	29	1	both	both	DET
fbem-11200	29	2	parties	party	NOUN
fbem-11200	29	3	to	to	ADP
fbem-11200	29	4	the	the	DET
fbem-11200	29	5	transaction	transaction	NOUN
fbem-11200	29	6	are	be	AUX
fbem-11200	29	7	clear	clear	ADJ
fbem-11200	29	8	about	about	ADP
fbem-11200	29	9	their	their	PRON
fbem-11200	29	10	relative	relative	ADJ
fbem-11200	29	11	positions	position	NOUN
fbem-11200	29	12	in	in	ADP
fbem-11200	29	13	information	information	NOUN
fbem-11200	29	14	possession	possession	NOUN
fbem-11200	29	15	;	;	PUNCT
fbem-11200	29	16	this	this	DET
fbem-11200	29	17	asymmetry	asymmetry	NOUN
fbem-11200	29	18	in	in	ADP
fbem-11200	29	19	the	the	DET
fbem-11200	29	20	possession	possession	NOUN
fbem-11200	29	21	of	of	ADP
fbem-11200	29	22	relevant	relevant	ADJ
fbem-11200	29	23	information	information	NOUN
fbem-11200	29	24	leads	lead	VERB
fbem-11200	29	25	to	to	ADP
fbem-11200	29	26	"	"	PUNCT
fbem-11200	29	27	adverse	adverse	ADJ
fbem-11200	29	28	selection	selection	NOUN
fbem-11200	29	29	"	"	PUNCT
fbem-11200	29	30	and	and	CCONJ
fbem-11200	29	31	"	"	PUNCT
fbem-11200	29	32	moral	moral	ADJ
fbem-11200	29	33	hazard	hazard	NOUN
fbem-11200	29	34	"	"	PUNCT
fbem-11200	29	35	before	before	ADP
fbem-11200	29	36	and	and	CCONJ
fbem-11200	29	37	after	after	ADP
fbem-11200	29	38	the	the	DET
fbem-11200	29	39	completion	completion	NOUN
fbem-11200	29	40	of	of	ADP
fbem-11200	29	41	the	the	DET
fbem-11200	29	42	transaction	transaction	NOUN
fbem-11200	29	43	,	,	PUNCT
fbem-11200	29	44	which	which	PRON
fbem-11200	29	45	seriously	seriously	ADV
fbem-11200	29	46	reduces	reduce	VERB
fbem-11200	29	47	the	the	DET
fbem-11200	29	48	efficiency	efficiency	NOUN
fbem-11200	29	49	of	of	ADP
fbem-11200	29	50	the	the	DET
fbem-11200	29	51	market	market	NOUN
fbem-11200	29	52	operation	operation	NOUN
fbem-11200	29	53	and	and	CCONJ
fbem-11200	29	54	may	may	AUX
fbem-11200	29	55	even	even	ADV
fbem-11200	29	56	cause	cause	VERB
fbem-11200	29	57	the	the	DET
fbem-11200	29	58	market	market	NOUN
fbem-11200	29	59	transaction	transaction	NOUN
fbem-11200	29	60	to	to	PART
fbem-11200	29	61	pause	pause	VERB
fbem-11200	29	62	in	in	ADP
fbem-11200	29	63	extreme	extreme	ADJ
fbem-11200	29	64	cases	case	NOUN
fbem-11200	29	65	.	.	PUNCT
fbem-11200	30	1	due	due	ADP
fbem-11200	30	2	to	to	ADP
fbem-11200	30	3	the	the	DET
fbem-11200	30	4	impact	impact	NOUN
fbem-11200	30	5	of	of	ADP
fbem-11200	30	6	this	this	DET
fbem-11200	30	7	information	information	NOUN
fbem-11200	30	8	disadvantage	disadvantage	NOUN
fbem-11200	30	9	,	,	PUNCT
fbem-11200	30	10	lenders	lender	NOUN
fbem-11200	30	11	are	be	AUX
fbem-11200	30	12	often	often	ADV
fbem-11200	30	13	unable	unable	ADJ
fbem-11200	30	14	to	to	PART
fbem-11200	30	15	make	make	VERB
fbem-11200	30	16	a	a	DET
fbem-11200	30	17	reliable	reliable	ADJ
fbem-11200	30	18	judgment	judgment	NOUN
fbem-11200	30	19	on	on	ADP
fbem-11200	30	20	the	the	DET
fbem-11200	30	21	credit	credit	NOUN
fbem-11200	30	22	quality	quality	NOUN
fbem-11200	30	23	of	of	ADP
fbem-11200	30	24	borrowers	borrower	NOUN
fbem-11200	30	25	and	and	CCONJ
fbem-11200	30	26	the	the	DET
fbem-11200	30	27	probability	probability	NOUN
fbem-11200	30	28	of	of	ADP
fbem-11200	30	29	repayment	repayment	NOUN
fbem-11200	30	30	of	of	ADP
fbem-11200	30	31	funds	fund	NOUN
fbem-11200	30	32	.	.	PUNCT
fbem-11200	31	1	therefore	therefore	ADV
fbem-11200	31	2	,	,	PUNCT
fbem-11200	31	3	when	when	SCONJ
fbem-11200	31	4	it	it	PRON
fbem-11200	31	5	is	be	AUX
fbem-11200	31	6	impossible	impossible	ADJ
fbem-11200	31	7	to	to	PART
fbem-11200	31	8	correctly	correctly	ADV
fbem-11200	31	9	compare	compare	VERB
fbem-11200	31	10	the	the	DET
fbem-11200	31	11	credit	credit	NOUN
fbem-11200	31	12	quality	quality	NOUN
fbem-11200	31	13	among	among	ADP
fbem-11200	31	14	many	many	ADJ
fbem-11200	31	15	borrowers	borrower	NOUN
fbem-11200	31	16	,	,	PUNCT
fbem-11200	31	17	it	it	PRON
fbem-11200	31	18	is	be	AUX
fbem-11200	31	19	possible	possible	ADJ
fbem-11200	31	20	to	to	PART
fbem-11200	31	21	determine	determine	VERB
fbem-11200	31	22	the	the	DET
fbem-11200	31	23	price	price	NOUN
fbem-11200	31	24	they	they	PRON
fbem-11200	31	25	are	be	AUX
fbem-11200	31	26	willing	willing	ADJ
fbem-11200	31	27	to	to	PART
fbem-11200	31	28	purchase	purchase	VERB
fbem-11200	31	29	based	base	VERB
fbem-11200	31	30	on	on	ADP
fbem-11200	31	31	the	the	DET
fbem-11200	31	32	average	average	ADJ
fbem-11200	31	33	quality	quality	NOUN
fbem-11200	31	34	of	of	ADP
fbem-11200	31	35	all	all	DET
fbem-11200	31	36	issuing	issue	VERB
fbem-11200	31	37	companies	company	NOUN
fbem-11200	31	38	.	.	PUNCT
fbem-11200	32	1	for	for	ADP
fbem-11200	32	2	securities	security	NOUN
fbem-11200	32	3	with	with	ADP
fbem-11200	32	4	above	above	ADP
fbem-11200	32	5	-	-	PUNCT
fbem-11200	32	6	average	average	ADJ
fbem-11200	32	7	credit	credit	NOUN
fbem-11200	32	8	quality	quality	NOUN
fbem-11200	32	9	,	,	PUNCT
fbem-11200	32	10	the	the	DET
fbem-11200	32	11	price	price	NOUN
fbem-11200	32	12	is	be	AUX
fbem-11200	32	13	less	less	ADJ
fbem-11200	32	14	than	than	ADP
fbem-11200	32	15	its	its	PRON
fbem-11200	32	16	fair	fair	ADJ
fbem-11200	32	17	market	market	NOUN
fbem-11200	32	18	value	value	NOUN
fbem-11200	32	19	;	;	PUNCT
fbem-11200	32	20	for	for	ADP
fbem-11200	32	21	securities	security	NOUN
fbem-11200	32	22	with	with	ADP
fbem-11200	32	23	below	below	ADP
fbem-11200	32	24	-	-	PUNCT
fbem-11200	32	25	average	average	NOUN
fbem-11200	32	26	credit	credit	NOUN
fbem-11200	32	27	quality	quality	NOUN
fbem-11200	32	28	,	,	PUNCT
fbem-11200	32	29	the	the	DET
fbem-11200	32	30	price	price	NOUN
fbem-11200	32	31	is	be	AUX
fbem-11200	32	32	higher	high	ADJ
fbem-11200	32	33	than	than	ADP
fbem-11200	32	34	their	their	PRON
fbem-11200	32	35	fair	fair	ADJ
fbem-11200	32	36	market	market	NOUN
fbem-11200	32	37	value	value	NOUN
fbem-11200	32	38	.	.	PUNCT
fbem-11200	33	1	2.2	2.2	NUM
fbem-11200	33	2	.	.	PUNCT
fbem-11200	33	3	decision	decision	NOUN
fbem-11200	33	4	-	-	PUNCT
fbem-11200	33	5	making	make	VERB
fbem-11200	33	6	useful	useful	ADJ
fbem-11200	33	7	theory	theory	NOUN
fbem-11200	33	8	decision	decision	NOUN
fbem-11200	33	9	usefulness	usefulness	NOUN
fbem-11200	33	10	refers	refer	VERB
fbem-11200	33	11	to	to	ADP
fbem-11200	33	12	the	the	DET
fbem-11200	33	13	attribute	attribute	NOUN
fbem-11200	33	14	characteristics	characteristic	NOUN
fbem-11200	33	15	that	that	SCONJ
fbem-11200	33	16	accounting	accounting	NOUN
fbem-11200	33	17	information	information	NOUN
fbem-11200	33	18	can	can	AUX
fbem-11200	33	19	meet	meet	VERB
fbem-11200	33	20	the	the	DET
fbem-11200	33	21	financial	financial	ADJ
fbem-11200	33	22	reporting	reporting	NOUN
fbem-11200	33	23	objectives	objective	NOUN
fbem-11200	33	24	and	and	CCONJ
fbem-11200	33	25	is	be	AUX
fbem-11200	33	26	used	use	VERB
fbem-11200	33	27	by	by	ADP
fbem-11200	33	28	external	external	ADJ
fbem-11200	33	29	users	user	NOUN
fbem-11200	33	30	to	to	PART
fbem-11200	33	31	support	support	VERB
fbem-11200	33	32	investment	investment	NOUN
fbem-11200	33	33	,	,	PUNCT
fbem-11200	33	34	credit	credit	NOUN
fbem-11200	33	35	and	and	CCONJ
fbem-11200	33	36	other	other	ADJ
fbem-11200	33	37	economic	economic	ADJ
fbem-11200	33	38	decisions	decision	NOUN
fbem-11200	33	39	,	,	PUNCT
fbem-11200	33	40	including	include	VERB
fbem-11200	33	41	two	two	NUM
fbem-11200	33	42	basic	basic	ADJ
fbem-11200	33	43	quality	quality	NOUN
fbem-11200	33	44	characteristics	characteristic	NOUN
fbem-11200	33	45	:	:	PUNCT
fbem-11200	33	46	relevance	relevance	NOUN
fbem-11200	33	47	and	and	CCONJ
fbem-11200	33	48	reliability	reliability	NOUN
fbem-11200	33	49	.	.	PUNCT
fbem-11200	34	1	correlation	correlation	NOUN
fbem-11200	34	2	includes	include	VERB
fbem-11200	34	3	three	three	NUM
fbem-11200	34	4	secondary	secondary	ADJ
fbem-11200	34	5	quality	quality	NOUN
fbem-11200	34	6	characteristics	characteristic	NOUN
fbem-11200	34	7	:	:	PUNCT
fbem-11200	34	8	(	(	PUNCT
fbem-11200	34	9	1	1	X
fbem-11200	34	10	)	)	PUNCT
fbem-11200	34	11	feedback	feedback	NOUN
fbem-11200	34	12	value	value	NOUN
fbem-11200	34	13	:	:	PUNCT
fbem-11200	34	14	accounting	accounting	NOUN
fbem-11200	34	15	information	information	NOUN
fbem-11200	34	16	can	can	AUX
fbem-11200	34	17	help	help	VERB
fbem-11200	34	18	users	user	NOUN
fbem-11200	34	19	to	to	PART
fbem-11200	34	20	further	far	ADV
fbem-11200	34	21	confirm	confirm	VERB
fbem-11200	34	22	or	or	CCONJ
fbem-11200	34	23	correct	correct	VERB
fbem-11200	34	24	previously	previously	ADV
fbem-11200	34	25	expected	expect	VERB
fbem-11200	34	26	quality	quality	NOUN
fbem-11200	34	27	characteristics	characteristic	NOUN
fbem-11200	34	28	.	.	PUNCT
fbem-11200	35	1	(	(	PUNCT
fbem-11200	35	2	2)forecast	2)forecast	NUM
fbem-11200	35	3	value	value	NOUN
fbem-11200	35	4	:	:	PUNCT
fbem-11200	35	5	the	the	DET
fbem-11200	35	6	quality	quality	NOUN
fbem-11200	35	7	characteristic	characteristic	ADJ
fbem-11200	35	8	that	that	SCONJ
fbem-11200	35	9	accounting	accounting	NOUN
fbem-11200	35	10	information	information	NOUN
fbem-11200	35	11	can	can	AUX
fbem-11200	35	12	help	help	VERB
fbem-11200	35	13	users	user	NOUN
fbem-11200	35	14	to	to	PART
fbem-11200	35	15	improve	improve	VERB
fbem-11200	35	16	the	the	DET
fbem-11200	35	17	possibility	possibility	NOUN
fbem-11200	35	18	of	of	ADP
fbem-11200	35	19	correctly	correctly	ADV
fbem-11200	35	20	predicting	predict	VERB
fbem-11200	35	21	the	the	DET
fbem-11200	35	22	results	result	NOUN
fbem-11200	35	23	of	of	ADP
fbem-11200	35	24	past	past	ADJ
fbem-11200	35	25	or	or	CCONJ
fbem-11200	35	26	present	present	ADJ
fbem-11200	35	27	events	event	NOUN
fbem-11200	35	28	of	of	ADP
fbem-11200	35	29	the	the	DET
fbem-11200	35	30	enterprise	enterprise	NOUN
fbem-11200	35	31	.	.	PUNCT
fbem-11200	36	1	(	(	PUNCT
fbem-11200	36	2	3	3	X
fbem-11200	36	3	)	)	PUNCT
fbem-11200	36	4	timeliness	timeliness	NOUN
fbem-11200	36	5	:	:	PUNCT
fbem-11200	36	6	accounting	accounting	NOUN
fbem-11200	36	7	information	information	NOUN
fbem-11200	36	8	is	be	AUX
fbem-11200	36	9	available	available	ADJ
fbem-11200	36	10	to	to	PART
fbem-11200	36	11	decision	decision	NOUN
fbem-11200	36	12	makers	maker	NOUN
fbem-11200	36	13	before	before	SCONJ
fbem-11200	36	14	they	they	PRON
fbem-11200	36	15	lose	lose	VERB
fbem-11200	36	16	their	their	PRON
fbem-11200	36	17	influence	influence	NOUN
fbem-11200	36	18	on	on	ADP
fbem-11200	36	19	decisions	decision	NOUN
fbem-11200	36	20	.	.	PUNCT
fbem-11200	37	1	reliability	reliability	NOUN
fbem-11200	37	2	consists	consist	VERB
fbem-11200	37	3	of	of	ADP
fbem-11200	37	4	three	three	NUM
fbem-11200	37	5	secondary	secondary	ADJ
fbem-11200	37	6	quality	quality	NOUN
fbem-11200	37	7	characteristics	characteristic	NOUN
fbem-11200	37	8	:	:	PUNCT
fbem-11200	37	9	(	(	PUNCT
fbem-11200	37	10	1	1	X
fbem-11200	37	11	)	)	PUNCT
fbem-11200	37	12	faithfulness	faithfulness	NOUN
fbem-11200	37	13	of	of	ADP
fbem-11200	37	14	reflection	reflection	NOUN
fbem-11200	37	15	or	or	CCONJ
fbem-11200	37	16	faithful	faithful	ADJ
fbem-11200	37	17	reflection	reflection	NOUN
fbem-11200	37	18	:	:	PUNCT
fbem-11200	37	19	refers	refer	VERB
fbem-11200	37	20	to	to	ADP
fbem-11200	37	21	the	the	DET
fbem-11200	37	22	consistency	consistency	NOUN
fbem-11200	37	23	of	of	ADP
fbem-11200	37	24	(	(	PUNCT
fbem-11200	37	25	accounting	accounting	NOUN
fbem-11200	37	26	)	)	PUNCT
fbem-11200	37	27	measurement	measurement	NOUN
fbem-11200	37	28	or	or	CCONJ
fbem-11200	37	29	description	description	NOUN
fbem-11200	37	30	with	with	ADP
fbem-11200	37	31	the	the	DET
fbem-11200	37	32	(	(	PUNCT
fbem-11200	37	33	economic	economic	ADJ
fbem-11200	37	34	)	)	PUNCT
fbem-11200	37	35	phenomenon	phenomenon	NOUN
fbem-11200	37	36	it	it	PRON
fbem-11200	37	37	is	be	AUX
fbem-11200	37	38	intended	intend	VERB
fbem-11200	37	39	to	to	PART
fbem-11200	37	40	reflect	reflect	VERB
fbem-11200	37	41	.	.	PUNCT
fbem-11200	38	1	this	this	PRON
fbem-11200	38	2	is	be	AUX
fbem-11200	38	3	the	the	DET
fbem-11200	38	4	basis	basis	NOUN
fbem-11200	38	5	for	for	ADP
fbem-11200	38	6	external	external	ADJ
fbem-11200	38	7	users	user	NOUN
fbem-11200	38	8	of	of	ADP
fbem-11200	38	9	accounting	account	VERB
fbem-11200	38	10	information	information	NOUN
fbem-11200	38	11	to	to	PART
fbem-11200	38	12	make	make	VERB
fbem-11200	38	13	investment	investment	NOUN
fbem-11200	38	14	,	,	PUNCT
fbem-11200	38	15	credit	credit	NOUN
fbem-11200	38	16	and	and	CCONJ
fbem-11200	38	17	other	other	ADJ
fbem-11200	38	18	economic	economic	ADJ
fbem-11200	38	19	decisions	decision	NOUN
fbem-11200	38	20	.	.	PUNCT
fbem-11200	39	1	(	(	PUNCT
fbem-11200	39	2	2	2	X
fbem-11200	39	3	)	)	PUNCT
fbem-11200	39	4	verifiability	verifiability	NOUN
fbem-11200	39	5	:	:	PUNCT
fbem-11200	39	6	to	to	PART
fbem-11200	39	7	ensure	ensure	VERB
fbem-11200	39	8	that	that	SCONJ
fbem-11200	39	9	accounting	accounting	NOUN
fbem-11200	39	10	information	information	NOUN
fbem-11200	39	11	can	can	AUX
fbem-11200	39	12	(	(	PUNCT
fbem-11200	39	13	faithfully	faithfully	ADV
fbem-11200	39	14	)	)	PUNCT
fbem-11200	39	15	reflect	reflect	VERB
fbem-11200	39	16	the	the	DET
fbem-11200	39	17	economic	economic	ADJ
fbem-11200	39	18	matters	matter	NOUN
fbem-11200	39	19	it	it	PRON
fbem-11200	39	20	intends	intend	VERB
fbem-11200	39	21	to	to	PART
fbem-11200	39	22	reflect	reflect	VERB
fbem-11200	39	23	through	through	ADP
fbem-11200	39	24	consensus	consensus	NOUN
fbem-11200	39	25	among	among	ADP
fbem-11200	39	26	the	the	DET
fbem-11200	39	27	metrologists	metrologist	NOUN
fbem-11200	39	28	,	,	PUNCT
fbem-11200	39	29	or	or	CCONJ
fbem-11200	39	30	to	to	PART
fbem-11200	39	31	eliminate	eliminate	VERB
fbem-11200	39	32	errors	error	NOUN
fbem-11200	39	33	and	and	CCONJ
fbem-11200	39	34	prejudices	prejudice	NOUN
fbem-11200	39	35	in	in	ADP
fbem-11200	39	36	the	the	DET
fbem-11200	39	37	application	application	NOUN
fbem-11200	39	38	of	of	ADP
fbem-11200	39	39	the	the	DET
fbem-11200	39	40	selected	select	VERB
fbem-11200	39	41	measurement	measurement	NOUN
fbem-11200	39	42	method	method	NOUN
fbem-11200	39	43	.	.	PUNCT
fbem-11200	40	1	(	(	PUNCT
fbem-11200	40	2	3	3	X
fbem-11200	40	3	)	)	PUNCT
fbem-11200	40	4	neutrality	neutrality	NOUN
fbem-11200	40	5	:	:	PUNCT
fbem-11200	40	6	there	there	PRON
fbem-11200	40	7	is	be	VERB
fbem-11200	40	8	no	no	DET
fbem-11200	40	9	bias	bias	NOUN
fbem-11200	40	10	in	in	ADP
fbem-11200	40	11	the	the	DET
fbem-11200	40	12	reported	reported	ADJ
fbem-11200	40	13	information	information	NOUN
fbem-11200	40	14	,	,	PUNCT
fbem-11200	40	15	which	which	PRON
fbem-11200	40	16	attempts	attempt	VERB
fbem-11200	40	17	to	to	PART
fbem-11200	40	18	obtain	obtain	VERB
fbem-11200	40	19	a	a	DET
fbem-11200	40	20	given	give	VERB
fbem-11200	40	21	result	result	NOUN
fbem-11200	40	22	or	or	CCONJ
fbem-11200	40	23	induce	induce	VERB
fbem-11200	40	24	a	a	DET
fbem-11200	40	25	specific	specific	ADJ
fbem-11200	40	26	behavior	behavior	NOUN
fbem-11200	40	27	pattern	pattern	NOUN
fbem-11200	40	28	.	.	PUNCT
fbem-11200	41	1	2.3	2.3	NUM
fbem-11200	41	2	.	.	PUNCT
fbem-11200	42	1	voluntary	voluntary	ADJ
fbem-11200	42	2	and	and	CCONJ
fbem-11200	42	3	mandatory	mandatory	ADJ
fbem-11200	42	4	disclosure	disclosure	NOUN
fbem-11200	42	5	of	of	ADP
fbem-11200	42	6	research	research	NOUN
fbem-11200	42	7	and	and	CCONJ
fbem-11200	42	8	development	development	NOUN
fbem-11200	42	9	information	information	NOUN
fbem-11200	42	10	in	in	ADP
fbem-11200	42	11	order	order	NOUN
fbem-11200	42	12	to	to	PART
fbem-11200	42	13	regulate	regulate	VERB
fbem-11200	42	14	the	the	DET
fbem-11200	42	15	disclosure	disclosure	NOUN
fbem-11200	42	16	of	of	ADP
fbem-11200	42	17	r&d	r&d	NOUN
fbem-11200	42	18	information	information	NOUN
fbem-11200	42	19	,	,	PUNCT
fbem-11200	42	20	the	the	DET
fbem-11200	42	21	ministry	ministry	PROPN
fbem-11200	42	22	of	of	ADP
fbem-11200	42	23	finance	finance	PROPN
fbem-11200	42	24	issued	issue	VERB
fbem-11200	42	25	"	"	PUNCT
fbem-11200	42	26	accounting	accounting	NOUN
fbem-11200	42	27	standard	standard	NOUN
fbem-11200	42	28	for	for	ADP
fbem-11200	42	29	enterprises	enterprise	NOUN
fbem-11200	42	30	no.6	no.6	NOUN
fbem-11200	42	31	–	–	PUNCT
fbem-11200	42	32	intangible	intangible	ADJ
fbem-11200	42	33	assets	asset	NOUN
fbem-11200	42	34	"	"	PUNCT
fbem-11200	42	35	in	in	ADP
fbem-11200	42	36	february	february	PROPN
fbem-11200	42	37	2006	2006	NUM
fbem-11200	42	38	,	,	PUNCT
fbem-11200	42	39	which	which	PRON
fbem-11200	42	40	clearly	clearly	ADV
fbem-11200	42	41	stipulates	stipulate	VERB
fbem-11200	42	42	the	the	DET
fbem-11200	42	43	disclosure	disclosure	NOUN
fbem-11200	42	44	standard	standard	NOUN
fbem-11200	42	45	of	of	ADP
fbem-11200	42	46	r&d	r&d	NOUN
fbem-11200	42	47	information	information	NOUN
fbem-11200	42	48	of	of	ADP
fbem-11200	42	49	listed	list	VERB
fbem-11200	42	50	companies	company	NOUN
fbem-11200	42	51	,	,	PUNCT
fbem-11200	42	52	and	and	CCONJ
fbem-11200	42	53	took	take	VERB
fbem-11200	42	54	the	the	DET
fbem-11200	42	55	lead	lead	NOUN
fbem-11200	42	56	in	in	ADP
fbem-11200	42	57	implementing	implement	VERB
fbem-11200	42	58	it	it	PRON
fbem-11200	42	59	among	among	ADP
fbem-11200	42	60	listed	list	VERB
fbem-11200	42	61	companies	company	NOUN
fbem-11200	42	62	from	from	ADP
fbem-11200	42	63	january	january	PROPN
fbem-11200	42	64	1	1	NUM
fbem-11200	42	65	,	,	PUNCT
fbem-11200	42	66	2007	2007	NUM
fbem-11200	42	67	.	.	PUNCT
fbem-11200	43	1	the	the	DET
fbem-11200	43	2	new	new	ADJ
fbem-11200	43	3	standard	standard	NOUN
fbem-11200	43	4	clearly	clearly	ADV
fbem-11200	43	5	states	state	VERB
fbem-11200	43	6	that	that	SCONJ
fbem-11200	43	7	enterprises	enterprise	NOUN
fbem-11200	43	8	should	should	AUX
fbem-11200	43	9	disclose	disclose	VERB
fbem-11200	43	10	the	the	DET
fbem-11200	43	11	amount	amount	NOUN
fbem-11200	43	12	of	of	ADP
fbem-11200	43	13	research	research	NOUN
fbem-11200	43	14	and	and	CCONJ
fbem-11200	43	15	development	development	NOUN
fbem-11200	43	16	expenses	expense	NOUN
fbem-11200	43	17	included	include	VERB
fbem-11200	43	18	in	in	ADP
fbem-11200	43	19	the	the	DET
fbem-11200	43	20	current	current	ADJ
fbem-11200	43	21	profit	profit	NOUN
fbem-11200	43	22	or	or	CCONJ
fbem-11200	43	23	loss	loss	NOUN
fbem-11200	43	24	and	and	CCONJ
fbem-11200	43	25	recognized	recognize	VERB
fbem-11200	43	26	as	as	ADP
fbem-11200	43	27	intangible	intangible	ADJ
fbem-11200	43	28	assets	asset	NOUN
fbem-11200	43	29	by	by	ADP
fbem-11200	43	30	category	category	NOUN
fbem-11200	43	31	of	of	ADP
fbem-11200	43	32	intangible	intangible	ADJ
fbem-11200	43	33	assets	asset	NOUN
fbem-11200	43	34	in	in	ADP
fbem-11200	43	35	the	the	DET
fbem-11200	43	36	notes	note	NOUN
fbem-11200	43	37	.	.	PUNCT
fbem-11200	44	1	this	this	PRON
fbem-11200	44	2	is	be	AUX
fbem-11200	44	3	a	a	DET
fbem-11200	44	4	mandatory	mandatory	ADJ
fbem-11200	44	5	information	information	NOUN
fbem-11200	44	6	disclosure	disclosure	NOUN
fbem-11200	44	7	requirement	requirement	NOUN
fbem-11200	44	8	for	for	ADP
fbem-11200	44	9	r&d	r&d	NOUN
fbem-11200	44	10	under	under	ADP
fbem-11200	44	11	china	china	PROPN
fbem-11200	44	12	accounting	accounting	PROPN
fbem-11200	44	13	standards	standard	NOUN
fbem-11200	44	14	.	.	PUNCT
fbem-11200	45	1	in	in	ADP
fbem-11200	45	2	addition	addition	NOUN
fbem-11200	45	3	to	to	ADP
fbem-11200	45	4	the	the	DET
fbem-11200	45	5	mandatory	mandatory	ADJ
fbem-11200	45	6	disclosure	disclosure	NOUN
fbem-11200	45	7	requirements	requirement	NOUN
fbem-11200	45	8	in	in	ADP
fbem-11200	45	9	the	the	DET
fbem-11200	45	10	new	new	ADJ
fbem-11200	45	11	accounting	accounting	NOUN
fbem-11200	45	12	standards	standard	NOUN
fbem-11200	45	13	,	,	PUNCT
fbem-11200	45	14	it	it	PRON
fbem-11200	45	15	is	be	AUX
fbem-11200	45	16	possible	possible	ADJ
fbem-11200	45	17	for	for	SCONJ
fbem-11200	45	18	enterprises	enterprise	NOUN
fbem-11200	45	19	to	to	PART
fbem-11200	45	20	disclose	disclose	VERB
fbem-11200	45	21	more	more	ADJ
fbem-11200	45	22	r&d	r&d	NOUN
fbem-11200	45	23	information	information	NOUN
fbem-11200	45	24	to	to	PART
fbem-11200	45	25	meet	meet	VERB
fbem-11200	45	26	the	the	DET
fbem-11200	45	27	needs	need	NOUN
fbem-11200	45	28	of	of	ADP
fbem-11200	45	29	users	user	NOUN
fbem-11200	45	30	of	of	ADP
fbem-11200	45	31	financial	financial	ADJ
fbem-11200	45	32	reports	report	NOUN
fbem-11200	45	33	.	.	PUNCT
fbem-11200	46	1	therefore	therefore	ADV
fbem-11200	46	2	,	,	PUNCT
fbem-11200	46	3	after	after	ADP
fbem-11200	46	4	the	the	DET
fbem-11200	46	5	implementation	implementation	NOUN
fbem-11200	46	6	of	of	ADP
fbem-11200	46	7	the	the	DET
fbem-11200	46	8	new	new	ADJ
fbem-11200	46	9	accounting	accounting	NOUN
fbem-11200	46	10	standards	standard	NOUN
fbem-11200	46	11	,	,	PUNCT
fbem-11200	46	12	the	the	DET
fbem-11200	46	13	disclosure	disclosure	NOUN
fbem-11200	46	14	of	of	ADP
fbem-11200	46	15	r&d	r&d	NOUN
fbem-11200	46	16	information	information	NOUN
fbem-11200	46	17	in	in	ADP
fbem-11200	46	18	the	the	DET
fbem-11200	46	19	financial	financial	ADJ
fbem-11200	46	20	reports	report	NOUN
fbem-11200	46	21	of	of	ADP
fbem-11200	46	22	enterprises	enterprise	NOUN
fbem-11200	46	23	includes	include	VERB
fbem-11200	46	24	both	both	PRON
fbem-11200	46	25	mandatory	mandatory	ADJ
fbem-11200	46	26	information	information	NOUN
fbem-11200	46	27	disclosure	disclosure	NOUN
fbem-11200	46	28	and	and	CCONJ
fbem-11200	46	29	voluntary	voluntary	ADJ
fbem-11200	46	30	information	information	NOUN
fbem-11200	46	31	disclosure	disclosure	NOUN
fbem-11200	46	32	.	.	PUNCT
fbem-11200	47	1	under	under	ADP
fbem-11200	47	2	the	the	DET
fbem-11200	47	3	mandatory	mandatory	ADJ
fbem-11200	47	4	disclosure	disclosure	NOUN
fbem-11200	47	5	system	system	NOUN
fbem-11200	47	6	,	,	PUNCT
fbem-11200	47	7	although	although	SCONJ
fbem-11200	47	8	the	the	DET
fbem-11200	47	9	company	company	NOUN
fbem-11200	47	10	has	have	AUX
fbem-11200	47	11	provided	provide	VERB
fbem-11200	47	12	sufficient	sufficient	ADJ
fbem-11200	47	13	information	information	NOUN
fbem-11200	47	14	,	,	PUNCT
fbem-11200	47	15	the	the	DET
fbem-11200	47	16	authenticity	authenticity	NOUN
fbem-11200	47	17	of	of	ADP
fbem-11200	47	18	the	the	DET
fbem-11200	47	19	information	information	NOUN
fbem-11200	47	20	disclosure	disclosure	NOUN
fbem-11200	47	21	is	be	AUX
fbem-11200	47	22	still	still	ADV
fbem-11200	47	23	lacking	lack	VERB
fbem-11200	47	24	in	in	ADP
fbem-11200	47	25	varying	vary	VERB
fbem-11200	47	26	degrees	degree	NOUN
fbem-11200	47	27	.	.	PUNCT
fbem-11200	48	1	in	in	ADP
fbem-11200	48	2	addition	addition	NOUN
fbem-11200	48	3	to	to	ADP
fbem-11200	48	4	false	false	ADJ
fbem-11200	48	5	information	information	NOUN
fbem-11200	48	6	disclosure	disclosure	NOUN
fbem-11200	48	7	,	,	PUNCT
fbem-11200	48	8	the	the	DET
fbem-11200	48	9	following	follow	VERB
fbem-11200	48	10	"	"	PUNCT
fbem-11200	48	11	secondary	secondary	ADJ
fbem-11200	48	12	false	false	ADJ
fbem-11200	48	13	"	"	PUNCT
fbem-11200	48	14	information	information	NOUN
fbem-11200	48	15	disclosure	disclosure	NOUN
fbem-11200	48	16	phenomena	phenomenon	NOUN
fbem-11200	48	17	have	have	AUX
fbem-11200	48	18	also	also	ADV
fbem-11200	48	19	occurred	occur	VERB
fbem-11200	48	20	:	:	PUNCT
fbem-11200	48	21	(	(	PUNCT
fbem-11200	48	22	1	1	X
fbem-11200	48	23	)	)	PUNCT
fbem-11200	48	24	the	the	DET
fbem-11200	48	25	disclosure	disclosure	NOUN
fbem-11200	48	26	lacks	lack	VERB
fbem-11200	48	27	information	information	NOUN
fbem-11200	48	28	content	content	NOUN
fbem-11200	48	29	.	.	PUNCT
fbem-11200	49	1	although	although	SCONJ
fbem-11200	49	2	some	some	DET
fbem-11200	49	3	information	information	NOUN
fbem-11200	49	4	is	be	AUX
fbem-11200	49	5	disclosed	disclose	VERB
fbem-11200	49	6	,	,	PUNCT
fbem-11200	49	7	it	it	PRON
fbem-11200	49	8	is	be	AUX
fbem-11200	49	9	mostly	mostly	ADV
fbem-11200	49	10	general	general	ADJ
fbem-11200	49	11	and	and	CCONJ
fbem-11200	49	12	lacks	lack	VERB
fbem-11200	49	13	substance	substance	NOUN
fbem-11200	49	14	.	.	PUNCT
fbem-11200	50	1	for	for	ADP
fbem-11200	50	2	example	example	NOUN
fbem-11200	50	3	,	,	PUNCT
fbem-11200	50	4	the	the	DET
fbem-11200	50	5	disclosure	disclosure	NOUN
fbem-11200	50	6	of	of	ADP
fbem-11200	50	7	information	information	NOUN
fbem-11200	50	8	about	about	ADP
fbem-11200	50	9	management	management	NOUN
fbem-11200	50	10	discussion	discussion	NOUN
fbem-11200	50	11	and	and	CCONJ
fbem-11200	50	12	analysis	analysis	NOUN
fbem-11200	50	13	,	,	PUNCT
fbem-11200	50	14	corporate	corporate	ADJ
fbem-11200	50	15	governance	governance	NOUN
fbem-11200	50	16	and	and	CCONJ
fbem-11200	50	17	internal	internal	ADJ
fbem-11200	50	18	control	control	NOUN
fbem-11200	50	19	is	be	AUX
fbem-11200	50	20	mostly	mostly	ADV
fbem-11200	50	21	"	"	PUNCT
fbem-11200	50	22	form	form	NOUN
fbem-11200	50	23	"	"	PUNCT
fbem-11200	50	24	rather	rather	ADV
fbem-11200	50	25	than	than	ADP
fbem-11200	50	26	"	"	PUNCT
fbem-11200	50	27	substance	substance	NOUN
fbem-11200	50	28	"	"	PUNCT
fbem-11200	50	29	.	.	PUNCT
fbem-11200	51	1	(	(	PUNCT
fbem-11200	51	2	2	2	X
fbem-11200	51	3	)	)	PUNCT
fbem-11200	51	4	serious	serious	ADJ
fbem-11200	51	5	manipulative	manipulative	ADJ
fbem-11200	51	6	disclosure	disclosure	NOUN
fbem-11200	51	7	,	,	PUNCT
fbem-11200	51	8	including	include	VERB
fbem-11200	51	9	delaying	delay	VERB
fbem-11200	51	10	the	the	DET
fbem-11200	51	11	disclosure	disclosure	NOUN
fbem-11200	51	12	of	of	ADP
fbem-11200	51	13	bad	bad	ADJ
fbem-11200	51	14	news	news	NOUN
fbem-11200	51	15	or	or	CCONJ
fbem-11200	51	16	whitewashing	whitewash	VERB
fbem-11200	51	17	the	the	DET
fbem-11200	51	18	disclosure	disclosure	NOUN
fbem-11200	51	19	wording	wording	NOUN
fbem-11200	51	20	,	,	PUNCT
fbem-11200	51	21	etc	etc	X
fbem-11200	51	22	.	.	X
fbem-11200	51	23	voluntary	voluntary	ADJ
fbem-11200	51	24	information	information	NOUN
fbem-11200	51	25	disclosure	disclosure	NOUN
fbem-11200	51	26	is	be	AUX
fbem-11200	51	27	the	the	DET
fbem-11200	51	28	initiative	initiative	NOUN
fbem-11200	51	29	of	of	ADP
fbem-11200	51	30	information	information	NOUN
fbem-11200	51	31	disclosure	disclosure	NOUN
fbem-11200	51	32	enterprises	enterprise	NOUN
fbem-11200	51	33	.	.	PUNCT
fbem-11200	52	1	judging	judge	VERB
fbem-11200	52	2	from	from	ADP
fbem-11200	52	3	the	the	DET
fbem-11200	52	4	history	history	NOUN
fbem-11200	52	5	of	of	ADP
fbem-11200	52	6	the	the	DET
fbem-11200	52	7	development	development	NOUN
fbem-11200	52	8	of	of	ADP
fbem-11200	52	9	information	information	NOUN
fbem-11200	52	10	disclosure	disclosure	NOUN
fbem-11200	52	11	,	,	PUNCT
fbem-11200	52	12	the	the	DET
fbem-11200	52	13	earliest	early	ADJ
fbem-11200	52	14	information	information	NOUN
fbem-11200	52	15	disclosure	disclosure	NOUN
fbem-11200	52	16	is	be	AUX
fbem-11200	52	17	a	a	DET
fbem-11200	52	18	kind	kind	NOUN
fbem-11200	52	19	of	of	ADP
fbem-11200	52	20	voluntary	voluntary	ADJ
fbem-11200	52	21	and	and	CCONJ
fbem-11200	52	22	active	active	ADJ
fbem-11200	52	23	behavior	behavior	NOUN
fbem-11200	52	24	.	.	PUNCT
fbem-11200	53	1	it	it	PRON
fbem-11200	53	2	is	be	AUX
fbem-11200	53	3	a	a	DET
fbem-11200	53	4	supplementary	supplementary	ADJ
fbem-11200	53	5	model	model	NOUN
fbem-11200	53	6	to	to	ADP
fbem-11200	53	7	the	the	DET
fbem-11200	53	8	mandatory	mandatory	ADJ
fbem-11200	53	9	information	information	NOUN
fbem-11200	53	10	disclosure	disclosure	NOUN
fbem-11200	53	11	model	model	NOUN
fbem-11200	53	12	.	.	PUNCT
fbem-11200	54	1	it	it	PRON
fbem-11200	54	2	can	can	AUX
fbem-11200	54	3	make	make	VERB
fbem-11200	54	4	up	up	ADP
fbem-11200	54	5	for	for	ADP
fbem-11200	54	6	the	the	DET
fbem-11200	54	7	shortage	shortage	NOUN
fbem-11200	54	8	of	of	ADP
fbem-11200	54	9	information	information	NOUN
fbem-11200	54	10	under	under	ADP
fbem-11200	54	11	the	the	DET
fbem-11200	54	12	mandatory	mandatory	ADJ
fbem-11200	54	13	disclosure	disclosure	NOUN
fbem-11200	54	14	model	model	NOUN
fbem-11200	54	15	,	,	PUNCT
fbem-11200	54	16	and	and	CCONJ
fbem-11200	54	17	promote	promote	VERB
fbem-11200	54	18	the	the	DET
fbem-11200	54	19	development	development	NOUN
fbem-11200	54	20	of	of	ADP
fbem-11200	54	21	information	information	NOUN
fbem-11200	54	22	disclosure	disclosure	NOUN
fbem-11200	54	23	of	of	ADP
fbem-11200	54	24	listed	list	VERB
fbem-11200	54	25	companies	company	NOUN
fbem-11200	54	26	towards	towards	ADP
fbem-11200	54	27	perfection	perfection	NOUN
fbem-11200	54	28	and	and	CCONJ
fbem-11200	54	29	authenticity	authenticity	NOUN
fbem-11200	54	30	.	.	PUNCT
fbem-11200	55	1	it	it	PRON
fbem-11200	55	2	has	have	AUX
fbem-11200	55	3	been	be	AUX
fbem-11200	55	4	gradually	gradually	ADV
fbem-11200	55	5	valued	value	VERB
fbem-11200	55	6	and	and	CCONJ
fbem-11200	55	7	recognized	recognize	VERB
fbem-11200	55	8	by	by	ADP
fbem-11200	55	9	all	all	DET
fbem-11200	55	10	countries	country	NOUN
fbem-11200	55	11	in	in	ADP
fbem-11200	55	12	the	the	DET
fbem-11200	55	13	world	world	NOUN
fbem-11200	55	14	.	.	PUNCT
fbem-11200	56	1	the	the	DET
fbem-11200	56	2	corresponding	corresponding	ADJ
fbem-11200	56	3	theoretical	theoretical	ADJ
fbem-11200	56	4	bases	basis	NOUN
fbem-11200	56	5	are	be	AUX
fbem-11200	56	6	agency	agency	NOUN
fbem-11200	56	7	theory	theory	NOUN
fbem-11200	56	8	,	,	PUNCT
fbem-11200	56	9	signaling	signal	VERB
fbem-11200	56	10	theory	theory	NOUN
fbem-11200	56	11	and	and	CCONJ
fbem-11200	56	12	capital	capital	NOUN
fbem-11200	56	13	market	market	NOUN
fbem-11200	56	14	competitiveness	competitiveness	NOUN
fbem-11200	56	15	theory	theory	NOUN
fbem-11200	56	16	,	,	PUNCT
fbem-11200	56	17	all	all	PRON
fbem-11200	56	18	of	of	ADP
fbem-11200	56	19	which	which	PRON
fbem-11200	56	20	focus	focus	VERB
fbem-11200	56	21	on	on	ADP
fbem-11200	56	22	the	the	DET
fbem-11200	56	23	motivation	motivation	NOUN
fbem-11200	56	24	of	of	ADP
fbem-11200	56	25	corporate	corporate	ADJ
fbem-11200	56	26	managers	manager	NOUN
fbem-11200	56	27	'	'	PART
fbem-11200	56	28	voluntary	voluntary	ADJ
fbem-11200	56	29	disclosure	disclosure	NOUN
fbem-11200	56	30	,	,	PUNCT
fbem-11200	56	31	that	that	ADV
fbem-11200	56	32	is	is	ADV
fbem-11200	56	33	,	,	PUNCT
fbem-11200	56	34	corporate	corporate	ADJ
fbem-11200	56	35	managers	manager	NOUN
fbem-11200	56	36	voluntarily	voluntarily	ADV
fbem-11200	56	37	disclose	disclose	VERB
fbem-11200	56	38	relevant	relevant	ADJ
fbem-11200	56	39	accounting	accounting	NOUN
fbem-11200	56	40	information	information	NOUN
fbem-11200	56	41	in	in	ADP
fbem-11200	56	42	order	order	NOUN
fbem-11200	56	43	to	to	PART
fbem-11200	56	44	reduce	reduce	VERB
fbem-11200	56	45	agency	agency	NOUN
fbem-11200	56	46	costs	cost	NOUN
fbem-11200	56	47	and	and	CCONJ
fbem-11200	56	48	attract	attract	VERB
fbem-11200	56	49	more	more	ADJ
fbem-11200	56	50	funds	fund	NOUN
fbem-11200	56	51	.	.	PUNCT
fbem-11200	57	1	when	when	SCONJ
fbem-11200	57	2	managers	manager	NOUN
fbem-11200	57	3	have	have	VERB
fbem-11200	57	4	the	the	DET
fbem-11200	57	5	initiative	initiative	NOUN
fbem-11200	57	6	to	to	PART
fbem-11200	57	7	disclose	disclose	VERB
fbem-11200	57	8	information	information	NOUN
fbem-11200	57	9	,	,	PUNCT
fbem-11200	57	10	it	it	PRON
fbem-11200	57	11	is	be	AUX
fbem-11200	57	12	easier	easy	ADJ
fbem-11200	57	13	to	to	PART
fbem-11200	57	14	ensure	ensure	VERB
fbem-11200	57	15	the	the	DET
fbem-11200	57	16	adequacy	adequacy	NOUN
fbem-11200	57	17	and	and	CCONJ
fbem-11200	57	18	authenticity	authenticity	NOUN
fbem-11200	57	19	of	of	ADP
fbem-11200	57	20	information	information	NOUN
fbem-11200	57	21	disclosure	disclosure	NOUN
fbem-11200	57	22	,	,	PUNCT
fbem-11200	57	23	so	so	SCONJ
fbem-11200	57	24	as	as	SCONJ
fbem-11200	57	25	to	to	PART
fbem-11200	57	26	achieve	achieve	VERB
fbem-11200	57	27	the	the	DET
fbem-11200	57	28	purpose	purpose	NOUN
fbem-11200	57	29	of	of	ADP
fbem-11200	57	30	information	information	NOUN
fbem-11200	57	31	disclosure	disclosure	NOUN
fbem-11200	57	32	and	and	CCONJ
fbem-11200	57	33	ensure	ensure	VERB
fbem-11200	57	34	the	the	DET
fbem-11200	57	35	healthy	healthy	ADJ
fbem-11200	57	36	development	development	NOUN
fbem-11200	57	37	of	of	ADP
fbem-11200	57	38	capital	capital	NOUN
fbem-11200	57	39	markets	market	NOUN
fbem-11200	57	40	.	.	PUNCT
fbem-11200	58	1	3	3	X
fbem-11200	58	2	.	.	X
fbem-11200	58	3	hualan	hualan	VERB
fbem-11200	58	4	biological	biological	ADJ
fbem-11200	58	5	case	case	NOUN
fbem-11200	58	6	analysis	analysis	NOUN
fbem-11200	58	7	3.1	3.1	NUM
fbem-11200	58	8	.	.	PUNCT
fbem-11200	58	9	company	company	NOUN
fbem-11200	58	10	profile	profile	NOUN
fbem-11200	58	11	founded	found	VERB
fbem-11200	58	12	in	in	ADP
fbem-11200	58	13	1992	1992	NUM
fbem-11200	58	14	,	,	PUNCT
fbem-11200	58	15	hualan	hualan	PROPN
fbem-11200	58	16	bioengineering	bioengineering	PROPN
fbem-11200	58	17	co.	co.	PROPN
fbem-11200	58	18	,	,	PUNCT
fbem-11200	58	19	ltd	ltd	PROPN
fbem-11200	58	20	.	.	PROPN
fbem-11200	58	21	is	be	AUX
fbem-11200	58	22	a	a	DET
fbem-11200	58	23	3	3	NUM
fbem-11200	58	24	national	national	ADJ
fbem-11200	58	25	high	high	ADJ
fbem-11200	58	26	-	-	PUNCT
fbem-11200	58	27	tech	tech	NOUN
fbem-11200	58	28	enterprise	enterprise	NOUN
fbem-11200	58	29	and	and	CCONJ
fbem-11200	58	30	a	a	DET
fbem-11200	58	31	national	national	ADJ
fbem-11200	58	32	innovative	innovative	ADJ
fbem-11200	58	33	pilot	pilot	NOUN
fbem-11200	58	34	enterprise	enterprise	NOUN
fbem-11200	58	35	engaged	engage	VERB
fbem-11200	58	36	in	in	ADP
fbem-11200	58	37	the	the	DET
fbem-11200	58	38	research	research	NOUN
fbem-11200	58	39	,	,	PUNCT
fbem-11200	58	40	development	development	NOUN
fbem-11200	58	41	,	,	PUNCT
fbem-11200	58	42	production	production	NOUN
fbem-11200	58	43	and	and	CCONJ
fbem-11200	58	44	sales	sale	NOUN
fbem-11200	58	45	of	of	ADP
fbem-11200	58	46	blood	blood	NOUN
fbem-11200	58	47	products	product	NOUN
fbem-11200	58	48	,	,	PUNCT
fbem-11200	58	49	vaccines	vaccine	NOUN
fbem-11200	58	50	,	,	PUNCT
fbem-11200	58	51	recombinant	recombinant	ADJ
fbem-11200	58	52	proteins	protein	NOUN
fbem-11200	58	53	and	and	CCONJ
fbem-11200	58	54	other	other	ADJ
fbem-11200	58	55	biological	biological	ADJ
fbem-11200	58	56	products	product	NOUN
fbem-11200	58	57	.	.	PUNCT
fbem-11200	59	1	in	in	ADP
fbem-11200	59	2	the	the	DET
fbem-11200	59	3	field	field	NOUN
fbem-11200	59	4	of	of	ADP
fbem-11200	59	5	vaccines	vaccine	NOUN
fbem-11200	59	6	,	,	PUNCT
fbem-11200	59	7	the	the	DET
fbem-11200	59	8	company	company	NOUN
fbem-11200	59	9	has	have	AUX
fbem-11200	59	10	established	establish	VERB
fbem-11200	59	11	a	a	DET
fbem-11200	59	12	large	large	ADJ
fbem-11200	59	13	-	-	PUNCT
fbem-11200	59	14	scale	scale	NOUN
fbem-11200	59	15	domestic	domestic	ADJ
fbem-11200	59	16	vaccine	vaccine	NOUN
fbem-11200	59	17	industrialization	industrialization	NOUN
fbem-11200	59	18	platform	platform	NOUN
fbem-11200	59	19	and	and	CCONJ
fbem-11200	59	20	an	an	DET
fbem-11200	59	21	emergency	emergency	NOUN
fbem-11200	59	22	research	research	NOUN
fbem-11200	59	23	and	and	CCONJ
fbem-11200	59	24	development	development	NOUN
fbem-11200	59	25	system	system	NOUN
fbem-11200	59	26	,	,	PUNCT
fbem-11200	59	27	which	which	PRON
fbem-11200	59	28	can	can	AUX
fbem-11200	59	29	respond	respond	VERB
fbem-11200	59	30	quickly	quickly	ADV
fbem-11200	59	31	and	and	CCONJ
fbem-11200	59	32	effectively	effectively	ADV
fbem-11200	59	33	to	to	ADP
fbem-11200	59	34	emerging	emerge	VERB
fbem-11200	59	35	infectious	infectious	ADJ
fbem-11200	59	36	diseases	disease	NOUN
fbem-11200	59	37	.	.	PUNCT
fbem-11200	60	1	at	at	ADP
fbem-11200	60	2	present	present	ADJ
fbem-11200	60	3	,	,	PUNCT
fbem-11200	60	4	there	there	PRON
fbem-11200	60	5	are	be	VERB
fbem-11200	60	6	9	9	NUM
fbem-11200	60	7	kinds	kind	NOUN
fbem-11200	60	8	of	of	ADP
fbem-11200	60	9	vaccine	vaccine	NOUN
fbem-11200	60	10	products	product	NOUN
fbem-11200	60	11	on	on	ADP
fbem-11200	60	12	the	the	DET
fbem-11200	60	13	market	market	NOUN
fbem-11200	60	14	,	,	PUNCT
fbem-11200	60	15	which	which	PRON
fbem-11200	60	16	is	be	AUX
fbem-11200	60	17	the	the	DET
fbem-11200	60	18	first	first	ADJ
fbem-11200	60	19	tetravalent	tetravalent	NOUN
fbem-11200	60	20	influenza	influenza	NOUN
fbem-11200	60	21	vaccine	vaccine	NOUN
fbem-11200	60	22	enterprise	enterprise	NOUN
fbem-11200	60	23	approved	approve	VERB
fbem-11200	60	24	for	for	ADP
fbem-11200	60	25	production	production	NOUN
fbem-11200	60	26	in	in	ADP
fbem-11200	60	27	china	china	PROPN
fbem-11200	60	28	.	.	PUNCT
fbem-11200	61	1	in	in	ADP
fbem-11200	61	2	2019	2019	NUM
fbem-11200	61	3	,	,	PUNCT
fbem-11200	61	4	he	he	PRON
fbem-11200	61	5	was	be	AUX
fbem-11200	61	6	selected	select	VERB
fbem-11200	61	7	as	as	ADP
fbem-11200	61	8	one	one	NUM
fbem-11200	61	9	of	of	ADP
fbem-11200	61	10	the	the	DET
fbem-11200	61	11	top	top	ADJ
fbem-11200	61	12	100	100	NUM
fbem-11200	61	13	pharmaceutical	pharmaceutical	ADJ
fbem-11200	61	14	enterprises	enterprise	NOUN
fbem-11200	61	15	in	in	ADP
fbem-11200	61	16	china	china	PROPN
fbem-11200	61	17	.	.	PUNCT
fbem-11200	62	1	selected	select	VERB
fbem-11200	62	2	as	as	ADP
fbem-11200	62	3	high	high	ADJ
fbem-11200	62	4	-	-	PUNCT
fbem-11200	62	5	tech	tech	NOUN
fbem-11200	62	6	enterprise	enterprise	NOUN
fbem-11200	62	7	in	in	ADP
fbem-11200	62	8	2020	2020	NUM
fbem-11200	62	9	.	.	PUNCT
fbem-11200	63	1	in	in	ADP
fbem-11200	63	2	2021	2021	NUM
fbem-11200	63	3	,	,	PUNCT
fbem-11200	63	4	it	it	PRON
fbem-11200	63	5	was	be	AUX
fbem-11200	63	6	selected	select	VERB
fbem-11200	63	7	into	into	ADP
fbem-11200	63	8	the	the	DET
fbem-11200	63	9	list	list	NOUN
fbem-11200	63	10	of	of	ADP
fbem-11200	63	11	henan	henan	PROPN
fbem-11200	63	12	top	top	VERB
fbem-11200	63	13	100	100	NUM
fbem-11200	63	14	enterprises	enterprise	NOUN
fbem-11200	63	15	.	.	PUNCT
fbem-11200	64	1	in	in	ADP
fbem-11200	64	2	2021	2021	NUM
fbem-11200	64	3	,	,	PUNCT
fbem-11200	64	4	he	he	PRON
fbem-11200	64	5	was	be	AUX
fbem-11200	64	6	selected	select	VERB
fbem-11200	64	7	into	into	ADP
fbem-11200	64	8	the	the	DET
fbem-11200	64	9	list	list	NOUN
fbem-11200	64	10	of	of	ADP
fbem-11200	64	11	innovative	innovative	ADJ
fbem-11200	64	12	leading	lead	VERB
fbem-11200	64	13	enterprises	enterprise	NOUN
fbem-11200	64	14	in	in	ADP
fbem-11200	64	15	henan	henan	PROPN
fbem-11200	64	16	province	province	NOUN
fbem-11200	64	17	in	in	ADP
fbem-11200	64	18	2021	2021	NUM
fbem-11200	64	19	.	.	PUNCT
fbem-11200	65	1	in	in	ADP
fbem-11200	65	2	2022	2022	NUM
fbem-11200	65	3	,	,	PUNCT
fbem-11200	65	4	he	he	PRON
fbem-11200	65	5	obtained	obtain	VERB
fbem-11200	65	6	the	the	DET
fbem-11200	65	7	qualification	qualification	NOUN
fbem-11200	65	8	of	of	ADP
fbem-11200	65	9	national	national	ADJ
fbem-11200	65	10	enterprise	enterprise	NOUN
fbem-11200	65	11	technology	technology	NOUN
fbem-11200	65	12	center	center	NOUN
fbem-11200	65	13	.	.	PUNCT
fbem-11200	66	1	3.2	3.2	NUM
fbem-11200	66	2	.	.	PUNCT
fbem-11200	66	3	status	status	NOUN
fbem-11200	66	4	of	of	ADP
fbem-11200	66	5	research	research	NOUN
fbem-11200	66	6	and	and	CCONJ
fbem-11200	66	7	development	development	NOUN
fbem-11200	66	8	information	information	NOUN
fbem-11200	66	9	disclosure	disclosure	NOUN
fbem-11200	66	10	in	in	ADP
fbem-11200	66	11	recent	recent	ADJ
fbem-11200	66	12	years	year	NOUN
fbem-11200	66	13	,	,	PUNCT
fbem-11200	66	14	people	people	NOUN
fbem-11200	66	15	from	from	ADP
fbem-11200	66	16	all	all	DET
fbem-11200	66	17	walks	walk	NOUN
fbem-11200	66	18	of	of	ADP
fbem-11200	66	19	life	life	NOUN
fbem-11200	66	20	have	have	AUX
fbem-11200	66	21	paid	pay	VERB
fbem-11200	66	22	more	more	ADJ
fbem-11200	66	23	and	and	CCONJ
fbem-11200	66	24	more	more	ADJ
fbem-11200	66	25	attention	attention	NOUN
fbem-11200	66	26	to	to	ADP
fbem-11200	66	27	the	the	DET
fbem-11200	66	28	research	research	NOUN
fbem-11200	66	29	and	and	CCONJ
fbem-11200	66	30	development	development	NOUN
fbem-11200	66	31	information	information	NOUN
fbem-11200	66	32	.	.	PUNCT
fbem-11200	67	1	as	as	ADP
fbem-11200	67	2	a	a	DET
fbem-11200	67	3	leading	lead	VERB
fbem-11200	67	4	domestic	domestic	ADJ
fbem-11200	67	5	research	research	NOUN
fbem-11200	67	6	and	and	CCONJ
fbem-11200	67	7	development	development	NOUN
fbem-11200	67	8	pharmaceutical	pharmaceutical	NOUN
fbem-11200	67	9	enterprise	enterprise	NOUN
fbem-11200	67	10	,	,	PUNCT
fbem-11200	67	11	hualan	hualan	VERB
fbem-11200	67	12	biology	biology	NOUN
fbem-11200	67	13	's	's	PART
fbem-11200	67	14	research	research	NOUN
fbem-11200	67	15	and	and	CCONJ
fbem-11200	67	16	development	development	NOUN
fbem-11200	67	17	activities	activity	NOUN
fbem-11200	67	18	attract	attract	VERB
fbem-11200	67	19	attention	attention	NOUN
fbem-11200	67	20	,	,	PUNCT
fbem-11200	67	21	as	as	ADV
fbem-11200	67	22	well	well	ADV
fbem-11200	67	23	as	as	ADP
fbem-11200	67	24	the	the	DET
fbem-11200	67	25	disclosure	disclosure	NOUN
fbem-11200	67	26	of	of	ADP
fbem-11200	67	27	research	research	NOUN
fbem-11200	67	28	and	and	CCONJ
fbem-11200	67	29	development	development	NOUN
fbem-11200	67	30	information	information	NOUN
fbem-11200	67	31	.	.	PUNCT
fbem-11200	68	1	as	as	SCONJ
fbem-11200	68	2	shown	show	VERB
fbem-11200	68	3	in	in	ADP
fbem-11200	68	4	the	the	DET
fbem-11200	68	5	following	follow	VERB
fbem-11200	68	6	table	table	NOUN
fbem-11200	68	7	,	,	PUNCT
fbem-11200	68	8	the	the	DET
fbem-11200	68	9	research	research	NOUN
fbem-11200	68	10	and	and	CCONJ
fbem-11200	68	11	development	development	NOUN
fbem-11200	68	12	investment	investment	NOUN
fbem-11200	68	13	and	and	CCONJ
fbem-11200	68	14	the	the	DET
fbem-11200	68	15	number	number	NOUN
fbem-11200	68	16	of	of	ADP
fbem-11200	68	17	research	research	NOUN
fbem-11200	68	18	and	and	CCONJ
fbem-11200	68	19	development	development	NOUN
fbem-11200	68	20	personnel	personnel	NOUN
fbem-11200	68	21	of	of	ADP
fbem-11200	68	22	hualan	hualan	PROPN
fbem-11200	68	23	biological	biological	ADJ
fbem-11200	68	24	have	have	AUX
fbem-11200	68	25	increased	increase	VERB
fbem-11200	68	26	rapidly	rapidly	ADV
fbem-11200	68	27	,	,	PUNCT
fbem-11200	68	28	with	with	ADP
fbem-11200	68	29	the	the	DET
fbem-11200	68	30	research	research	NOUN
fbem-11200	68	31	and	and	CCONJ
fbem-11200	68	32	development	development	NOUN
fbem-11200	68	33	expenses	expense	NOUN
fbem-11200	68	34	increasing	increase	VERB
fbem-11200	68	35	from	from	ADP
fbem-11200	68	36	¥	¥	SYM
fbem-11200	68	37	154	154	NUM
fbem-11200	68	38	million	million	NUM
fbem-11200	68	39	in	in	ADP
fbem-11200	68	40	2018	2018	NUM
fbem-11200	68	41	to	to	PART
fbem-11200	68	42	¥	¥	SYM
fbem-11200	68	43	316	316	NUM
fbem-11200	68	44	million	million	NUM
fbem-11200	68	45	in	in	ADP
fbem-11200	68	46	2022	2022	NUM
fbem-11200	68	47	,	,	PUNCT
fbem-11200	68	48	and	and	CCONJ
fbem-11200	68	49	the	the	DET
fbem-11200	68	50	annual	annual	ADJ
fbem-11200	68	51	research	research	NOUN
fbem-11200	68	52	and	and	CCONJ
fbem-11200	68	53	development	development	NOUN
fbem-11200	68	54	investment	investment	NOUN
fbem-11200	68	55	accounted	account	VERB
fbem-11200	68	56	for	for	ADP
fbem-11200	68	57	more	more	ADJ
fbem-11200	68	58	than	than	ADP
fbem-11200	68	59	4	4	NUM
fbem-11200	68	60	%	%	NOUN
fbem-11200	68	61	of	of	ADP
fbem-11200	68	62	the	the	DET
fbem-11200	68	63	operating	operating	NOUN
fbem-11200	68	64	revenue	revenue	NOUN
fbem-11200	68	65	and	and	CCONJ
fbem-11200	68	66	the	the	DET
fbem-11200	68	67	proportion	proportion	NOUN
fbem-11200	68	68	of	of	ADP
fbem-11200	68	69	research	research	NOUN
fbem-11200	68	70	and	and	CCONJ
fbem-11200	68	71	development	development	NOUN
fbem-11200	68	72	personnel	personnel	NOUN
fbem-11200	68	73	remained	remain	VERB
fbem-11200	68	74	at	at	ADP
fbem-11200	68	75	more	more	ADJ
fbem-11200	68	76	than	than	ADP
fbem-11200	68	77	20	20	NUM
fbem-11200	68	78	%	%	NOUN
fbem-11200	68	79	.	.	PUNCT
fbem-11200	69	1	the	the	DET
fbem-11200	69	2	intensity	intensity	NOUN
fbem-11200	69	3	of	of	ADP
fbem-11200	69	4	research	research	NOUN
fbem-11200	69	5	and	and	CCONJ
fbem-11200	69	6	development	development	NOUN
fbem-11200	69	7	investment	investment	NOUN
fbem-11200	69	8	has	have	VERB
fbem-11200	69	9	a	a	DET
fbem-11200	69	10	strong	strong	ADJ
fbem-11200	69	11	correlation	correlation	NOUN
fbem-11200	69	12	with	with	ADP
fbem-11200	69	13	enterprise	enterprise	NOUN
fbem-11200	69	14	innovation	innovation	NOUN
fbem-11200	69	15	technology	technology	NOUN
fbem-11200	69	16	and	and	CCONJ
fbem-11200	69	17	new	new	ADJ
fbem-11200	69	18	product	product	NOUN
fbem-11200	69	19	development	development	NOUN
fbem-11200	69	20	,	,	PUNCT
fbem-11200	69	21	and	and	CCONJ
fbem-11200	69	22	the	the	DET
fbem-11200	69	23	importance	importance	NOUN
fbem-11200	69	24	of	of	ADP
fbem-11200	69	25	research	research	NOUN
fbem-11200	69	26	and	and	CCONJ
fbem-11200	69	27	development	development	NOUN
fbem-11200	69	28	information	information	NOUN
fbem-11200	69	29	disclosure	disclosure	NOUN
fbem-11200	69	30	also	also	ADV
fbem-11200	69	31	increases	increase	VERB
fbem-11200	69	32	.	.	PUNCT
fbem-11200	70	1	the	the	DET
fbem-11200	70	2	amount	amount	NOUN
fbem-11200	70	3	of	of	ADP
fbem-11200	70	4	research	research	NOUN
fbem-11200	70	5	and	and	CCONJ
fbem-11200	70	6	development	development	NOUN
fbem-11200	70	7	investment	investment	NOUN
fbem-11200	70	8	of	of	ADP
fbem-11200	70	9	hualan	hualan	PROPN
fbem-11200	70	10	biology	biology	NOUN
fbem-11200	70	11	increased	increase	VERB
fbem-11200	70	12	by	by	ADP
fbem-11200	70	13	more	more	ADJ
fbem-11200	70	14	than	than	ADP
fbem-11200	70	15	100	100	NUM
fbem-11200	70	16	%	%	NOUN
fbem-11200	70	17	and	and	CCONJ
fbem-11200	70	18	the	the	DET
fbem-11200	70	19	number	number	NOUN
fbem-11200	70	20	of	of	ADP
fbem-11200	70	21	research	research	NOUN
fbem-11200	70	22	and	and	CCONJ
fbem-11200	70	23	development	development	NOUN
fbem-11200	70	24	personnel	personnel	NOUN
fbem-11200	70	25	increased	increase	VERB
fbem-11200	70	26	by	by	ADP
fbem-11200	70	27	36	36	NUM
fbem-11200	70	28	%	%	NOUN
fbem-11200	70	29	,	,	PUNCT
fbem-11200	70	30	which	which	PRON
fbem-11200	70	31	means	mean	VERB
fbem-11200	70	32	that	that	SCONJ
fbem-11200	70	33	hualan	hualan	NOUN
fbem-11200	70	34	biology	biology	NOUN
fbem-11200	70	35	pays	pay	VERB
fbem-11200	70	36	more	more	ADJ
fbem-11200	70	37	attention	attention	NOUN
fbem-11200	70	38	to	to	ADP
fbem-11200	70	39	research	research	NOUN
fbem-11200	70	40	and	and	CCONJ
fbem-11200	70	41	development	development	NOUN
fbem-11200	70	42	activities	activity	NOUN
fbem-11200	70	43	and	and	CCONJ
fbem-11200	70	44	further	far	ADV
fbem-11200	70	45	improves	improve	VERB
fbem-11200	70	46	its	its	PRON
fbem-11200	70	47	research	research	NOUN
fbem-11200	70	48	and	and	CCONJ
fbem-11200	70	49	development	development	NOUN
fbem-11200	70	50	and	and	CCONJ
fbem-11200	70	51	innovation	innovation	NOUN
fbem-11200	70	52	capabilities	capability	NOUN
fbem-11200	70	53	.	.	PUNCT
fbem-11200	71	1	as	as	ADP
fbem-11200	71	2	for	for	ADP
fbem-11200	71	3	the	the	DET
fbem-11200	71	4	capitalization	capitalization	NOUN
fbem-11200	71	5	of	of	ADP
fbem-11200	71	6	research	research	NOUN
fbem-11200	71	7	and	and	CCONJ
fbem-11200	71	8	development	development	NOUN
fbem-11200	71	9	investment	investment	NOUN
fbem-11200	71	10	,	,	PUNCT
fbem-11200	71	11	the	the	DET
fbem-11200	71	12	capitalization	capitalization	NOUN
fbem-11200	71	13	amount	amount	NOUN
fbem-11200	71	14	and	and	CCONJ
fbem-11200	71	15	proportion	proportion	NOUN
fbem-11200	71	16	of	of	ADP
fbem-11200	71	17	research	research	NOUN
fbem-11200	71	18	and	and	CCONJ
fbem-11200	71	19	development	development	NOUN
fbem-11200	71	20	investment	investment	NOUN
fbem-11200	71	21	of	of	ADP
fbem-11200	71	22	hualan	hualan	PROPN
fbem-11200	71	23	biology	biology	NOUN
fbem-11200	71	24	decreased	decrease	VERB
fbem-11200	71	25	year	year	NOUN
fbem-11200	71	26	by	by	ADP
fbem-11200	71	27	year	year	NOUN
fbem-11200	71	28	,	,	PUNCT
fbem-11200	71	29	from	from	ADP
fbem-11200	71	30	¥	¥	SYM
fbem-11200	71	31	8,256,055	8,256,055	NUM
fbem-11200	71	32	in	in	ADP
fbem-11200	71	33	2018	2018	NUM
fbem-11200	71	34	to	to	PART
fbem-11200	71	35	¥	¥	SYM
fbem-11200	71	36	1,636,905	1,636,905	NUM
fbem-11200	71	37	in	in	ADP
fbem-11200	71	38	2022	2022	NUM
fbem-11200	71	39	,	,	PUNCT
fbem-11200	71	40	and	and	CCONJ
fbem-11200	71	41	the	the	DET
fbem-11200	71	42	proportion	proportion	NOUN
fbem-11200	71	43	of	of	ADP
fbem-11200	71	44	capitalised	capitalise	VERB
fbem-11200	71	45	research	research	NOUN
fbem-11200	71	46	and	and	CCONJ
fbem-11200	71	47	development	development	NOUN
fbem-11200	71	48	investment	investment	NOUN
fbem-11200	71	49	decreased	decrease	VERB
fbem-11200	71	50	from	from	ADP
fbem-11200	71	51	5.34	5.34	NUM
fbem-11200	71	52	%	%	NOUN
fbem-11200	71	53	in	in	ADP
fbem-11200	71	54	2018	2018	NUM
fbem-11200	71	55	to	to	ADP
fbem-11200	71	56	1.15	1.15	NUM
fbem-11200	71	57	%	%	NOUN
fbem-11200	71	58	in	in	ADP
fbem-11200	71	59	2022	2022	NUM
fbem-11200	71	60	.	.	PUNCT
fbem-11200	72	1	it	it	PRON
fbem-11200	72	2	can	can	AUX
fbem-11200	72	3	be	be	AUX
fbem-11200	72	4	seen	see	VERB
fbem-11200	72	5	from	from	ADP
fbem-11200	72	6	this	this	PRON
fbem-11200	72	7	that	that	SCONJ
fbem-11200	72	8	the	the	DET
fbem-11200	72	9	success	success	NOUN
fbem-11200	72	10	rate	rate	NOUN
fbem-11200	72	11	of	of	ADP
fbem-11200	72	12	research	research	NOUN
fbem-11200	72	13	and	and	CCONJ
fbem-11200	72	14	development	development	NOUN
fbem-11200	72	15	projects	project	NOUN
fbem-11200	72	16	of	of	ADP
fbem-11200	72	17	hualan	hualan	NOUN
fbem-11200	72	18	biological	biological	NOUN
fbem-11200	72	19	is	be	AUX
fbem-11200	72	20	decreasing	decrease	VERB
fbem-11200	72	21	year	year	NOUN
fbem-11200	72	22	by	by	ADP
fbem-11200	72	23	year	year	NOUN
fbem-11200	72	24	.	.	PUNCT
fbem-11200	73	1	it	it	PRON
fbem-11200	73	2	is	be	AUX
fbem-11200	73	3	impossible	impossible	ADJ
fbem-11200	73	4	for	for	SCONJ
fbem-11200	73	5	hualan	hualan	PROPN
fbem-11200	73	6	biological	biological	ADJ
fbem-11200	73	7	to	to	PART
fbem-11200	73	8	predict	predict	VERB
fbem-11200	73	9	whether	whether	SCONJ
fbem-11200	73	10	its	its	PRON
fbem-11200	73	11	intangible	intangible	ADJ
fbem-11200	73	12	assets	asset	NOUN
fbem-11200	73	13	will	will	AUX
fbem-11200	73	14	be	be	AUX
fbem-11200	73	15	profitable	profitable	ADJ
fbem-11200	73	16	or	or	CCONJ
fbem-11200	73	17	not	not	PART
fbem-11200	73	18	.	.	PUNCT
fbem-11200	74	1	the	the	DET
fbem-11200	74	2	changes	change	NOUN
fbem-11200	74	3	in	in	ADP
fbem-11200	74	4	the	the	DET
fbem-11200	74	5	market	market	NOUN
fbem-11200	74	6	will	will	AUX
fbem-11200	74	7	have	have	VERB
fbem-11200	74	8	a	a	DET
fbem-11200	74	9	certain	certain	ADJ
fbem-11200	74	10	impact	impact	NOUN
fbem-11200	74	11	on	on	ADP
fbem-11200	74	12	the	the	DET
fbem-11200	74	13	future	future	ADJ
fbem-11200	74	14	expectations	expectation	NOUN
fbem-11200	74	15	of	of	ADP
fbem-11200	74	16	hualan	hualan	PROPN
fbem-11200	74	17	biological	biological	ADJ
fbem-11200	74	18	.	.	PUNCT
fbem-11200	75	1	table	table	NOUN
fbem-11200	75	2	1	1	NUM
fbem-11200	75	3	.	.	PUNCT
fbem-11200	75	4	amount	amount	NOUN
fbem-11200	75	5	of	of	ADP
fbem-11200	75	6	r&d	r&d	NOUN
fbem-11200	75	7	investment	investment	NOUN
fbem-11200	75	8	of	of	ADP
fbem-11200	75	9	hualan	hualan	NOUN
fbem-11200	75	10	biology	biology	NOUN
fbem-11200	75	11	age	age	NOUN
fbem-11200	75	12	r&d	r&d	NOUN
fbem-11200	75	13	investment	investment	NOUN
fbem-11200	75	14	amount	amount	NOUN
fbem-11200	75	15	(	(	PUNCT
fbem-11200	75	16	yuan	yuan	NOUN
fbem-11200	75	17	)	)	PUNCT
fbem-11200	75	18	r&d	r&d	NOUN
fbem-11200	75	19	investment	investment	NOUN
fbem-11200	75	20	as	as	ADP
fbem-11200	75	21	a	a	DET
fbem-11200	75	22	proportion	proportion	NOUN
fbem-11200	75	23	of	of	ADP
fbem-11200	75	24	operating	operate	VERB
fbem-11200	75	25	income	income	NOUN
fbem-11200	75	26	2018	2018	NUM
fbem-11200	75	27	154,715,399	154,715,399	NUM
fbem-11200	75	28	4.81	4.81	NUM
fbem-11200	75	29	%	%	NOUN
fbem-11200	75	30	2019	2019	NUM
fbem-11200	75	31	148,075,620	148,075,620	NUM
fbem-11200	75	32	4.00	4.00	NUM
fbem-11200	75	33	%	%	NOUN
fbem-11200	75	34	2020	2020	NUM
fbem-11200	75	35	218,750,228	218,750,228	NUM
fbem-11200	75	36	4.35	4.35	NUM
fbem-11200	75	37	%	%	NOUN
fbem-11200	75	38	2021	2021	NUM
fbem-11200	75	39	256,580,298	256,580,298	NUM
fbem-11200	75	40	5.78	5.78	NUM
fbem-11200	75	41	%	%	NOUN
fbem-11200	75	42	2022	2022	NUM
fbem-11200	75	43	316,337,540	316,337,540	NUM
fbem-11200	75	44	7.00	7.00	NUM
fbem-11200	75	45	%	%	NOUN
fbem-11200	75	46	source	source	NOUN
fbem-11200	75	47	:	:	PUNCT
fbem-11200	75	48	hualan	hualan	VERB
fbem-11200	75	49	biological	biological	PROPN
fbem-11200	75	50	's	's	PART
fbem-11200	75	51	annual	annual	ADJ
fbem-11200	75	52	report	report	NOUN
fbem-11200	75	53	figure	figure	NOUN
fbem-11200	75	54	1	1	NUM
fbem-11200	75	55	.	.	PUNCT
fbem-11200	75	56	amount	amount	NOUN
fbem-11200	75	57	of	of	ADP
fbem-11200	75	58	r&d	r&d	NOUN
fbem-11200	75	59	investment	investment	NOUN
fbem-11200	75	60	of	of	ADP
fbem-11200	75	61	hualan	hualan	PROPN
fbem-11200	75	62	biology	biology	NOUN
fbem-11200	75	63	from	from	ADP
fbem-11200	75	64	2008	2008	NUM
fbem-11200	75	65	to	to	ADP
fbem-11200	75	66	2022	2022	NUM
fbem-11200	75	67	154,715,399	154,715,399	NUM
fbem-11200	75	68	148,075,620	148,075,620	NUM
fbem-11200	75	69	218,750,228	218,750,228	NUM
fbem-11200	75	70	256,580,298	256,580,298	NUM
fbem-11200	75	71	316,337,540	316,337,540	NUM
fbem-11200	75	72	4.81	4.81	NUM
fbem-11200	75	73	%	%	NOUN
fbem-11200	75	74	4.00	4.00	NUM
fbem-11200	75	75	%	%	NOUN
fbem-11200	75	76	4.35	4.35	NUM
fbem-11200	75	77	%	%	NOUN
fbem-11200	75	78	5.78	5.78	NUM
fbem-11200	75	79	%	%	NOUN
fbem-11200	75	80	7.00	7.00	NUM
fbem-11200	75	81	%	%	NOUN
fbem-11200	75	82	0.00	0.00	NUM
fbem-11200	75	83	%	%	NOUN
fbem-11200	75	84	1.00	1.00	NUM
fbem-11200	75	85	%	%	NOUN
fbem-11200	75	86	2.00	2.00	NUM
fbem-11200	75	87	%	%	NOUN
fbem-11200	75	88	3.00	3.00	NUM
fbem-11200	75	89	%	%	NOUN
fbem-11200	75	90	4.00	4.00	NUM
fbem-11200	75	91	%	%	NOUN
fbem-11200	75	92	5.00	5.00	NUM
fbem-11200	75	93	%	%	NOUN
fbem-11200	75	94	6.00	6.00	NUM
fbem-11200	75	95	%	%	NOUN
fbem-11200	75	96	7.00	7.00	NUM
fbem-11200	75	97	%	%	NOUN
fbem-11200	75	98	8.00	8.00	NUM
fbem-11200	75	99	%	%	NOUN
fbem-11200	75	100	0	0	NUM
fbem-11200	75	101	50,000,000	50,000,000	NUM
fbem-11200	75	102	100,000,000	100,000,000	NUM
fbem-11200	75	103	150,000,000	150,000,000	NUM
fbem-11200	75	104	200,000,000	200,000,000	NUM
fbem-11200	75	105	250,000,000	250,000,000	NUM
fbem-11200	75	106	300,000,000	300,000,000	NUM
fbem-11200	75	107	350,000,000	350,000,000	NUM
fbem-11200	75	108	2018	2018	NUM
fbem-11200	75	109	2019	2019	NUM
fbem-11200	75	110	2020	2020	NUM
fbem-11200	75	111	2021	2021	NUM
fbem-11200	75	112	2022	2022	NUM
fbem-11200	75	113	amount	amount	NOUN
fbem-11200	75	114	of	of	ADP
fbem-11200	75	115	r&d	r&d	NOUN
fbem-11200	75	116	investment	investment	NOUN
fbem-11200	75	117	(	(	PUNCT
fbem-11200	75	118	yuan	yuan	NOUN
fbem-11200	75	119	)	)	PUNCT
fbem-11200	75	120	ratio	ratio	NOUN
fbem-11200	75	121	of	of	ADP
fbem-11200	75	122	r&d	r&d	NOUN
fbem-11200	75	123	investment	investment	NOUN
fbem-11200	75	124	to	to	ADP
fbem-11200	75	125	operating	operate	VERB
fbem-11200	75	126	income	income	NOUN
fbem-11200	75	127	4	4	NUM
fbem-11200	75	128	table	table	NOUN
fbem-11200	75	129	2	2	NUM
fbem-11200	75	130	.	.	PUNCT
fbem-11200	75	131	capitalization	capitalization	NOUN
fbem-11200	75	132	of	of	ADP
fbem-11200	75	133	r&d	r&d	NOUN
fbem-11200	75	134	investment	investment	NOUN
fbem-11200	75	135	of	of	ADP
fbem-11200	75	136	hualan	hualan	PROPN
fbem-11200	75	137	biological	biological	ADJ
fbem-11200	75	138	from	from	ADP
fbem-11200	75	139	2018	2018	NUM
fbem-11200	75	140	to	to	ADP
fbem-11200	75	141	2022	2022	NUM
fbem-11200	75	142	age	age	NOUN
fbem-11200	75	143	r&d	r&d	NOUN
fbem-11200	75	144	investment	investment	NOUN
fbem-11200	75	145	capitalized	capitalize	VERB
fbem-11200	75	146	amount	amount	NOUN
fbem-11200	75	147	(	(	PUNCT
fbem-11200	75	148	yuan	yuan	NOUN
fbem-11200	75	149	)	)	PUNCT
fbem-11200	75	150	proportion	proportion	NOUN
fbem-11200	75	151	of	of	ADP
fbem-11200	75	152	r&d	r&d	NOUN
fbem-11200	75	153	investment	investment	NOUN
fbem-11200	75	154	capitalised	capitalise	VERB
fbem-11200	75	155	to	to	ADP
fbem-11200	75	156	research	research	NOUN
fbem-11200	75	157	and	and	CCONJ
fbem-11200	75	158	development	development	NOUN
fbem-11200	75	159	investment	investment	NOUN
fbem-11200	75	160	2018	2018	NUM
fbem-11200	75	161	8,256,055	8,256,055	NUM
fbem-11200	75	162	5.34	5.34	NUM
fbem-11200	75	163	%	%	NOUN
fbem-11200	75	164	2019	2019	NUM
fbem-11200	75	165	4,535,965	4,535,965	NUM
fbem-11200	75	166	3.06	3.06	NUM
fbem-11200	75	167	%	%	NOUN
fbem-11200	75	168	2020	2020	NUM
fbem-11200	75	169	5,537,838	5,537,838	NUM
fbem-11200	75	170	2.53	2.53	NUM
fbem-11200	75	171	%	%	NOUN
fbem-11200	75	172	2021	2021	NUM
fbem-11200	75	173	2,945,577	2,945,577	NUM
fbem-11200	75	174	0.52	0.52	NUM
fbem-11200	75	175	%	%	NOUN
fbem-11200	75	176	2022	2022	NUM
fbem-11200	75	177	1,636,905	1,636,905	NUM
fbem-11200	75	178	1.15	1.15	NUM
fbem-11200	75	179	%	%	NOUN
fbem-11200	75	180	source	source	NOUN
fbem-11200	75	181	:	:	PUNCT
fbem-11200	75	182	hualan	hualan	VERB
fbem-11200	75	183	biological	biological	PROPN
fbem-11200	75	184	's	's	PART
fbem-11200	75	185	annual	annual	ADJ
fbem-11200	75	186	report	report	NOUN
fbem-11200	75	187	figure	figure	NOUN
fbem-11200	75	188	2	2	NUM
fbem-11200	75	189	.	.	PUNCT
fbem-11200	75	190	capitalization	capitalization	NOUN
fbem-11200	75	191	of	of	ADP
fbem-11200	75	192	r&d	r&d	NOUN
fbem-11200	75	193	investment	investment	NOUN
fbem-11200	75	194	of	of	ADP
fbem-11200	75	195	hualan	hualan	PROPN
fbem-11200	75	196	biological	biological	ADJ
fbem-11200	75	197	from	from	ADP
fbem-11200	75	198	2018	2018	NUM
fbem-11200	75	199	to	to	ADP
fbem-11200	75	200	2022	2022	NUM
fbem-11200	75	201	table	table	NOUN
fbem-11200	75	202	3	3	NUM
fbem-11200	75	203	.	.	PUNCT
fbem-11200	76	1	r&d	r&d	NOUN
fbem-11200	76	2	personnel	personnel	NOUN
fbem-11200	76	3	of	of	ADP
fbem-11200	76	4	hualan	hualan	NOUN
fbem-11200	76	5	biology	biology	NOUN
fbem-11200	76	6	age	age	NOUN
fbem-11200	76	7	number	number	NOUN
fbem-11200	76	8	of	of	ADP
fbem-11200	76	9	r&d	r&d	NOUN
fbem-11200	76	10	personnel	personnel	NOUN
fbem-11200	76	11	(	(	PUNCT
fbem-11200	76	12	person	person	NOUN
fbem-11200	76	13	)	)	PUNCT
fbem-11200	76	14	proportion	proportion	NOUN
fbem-11200	76	15	of	of	ADP
fbem-11200	76	16	r&d	r&d	NOUN
fbem-11200	76	17	personnel	personnel	NOUN
fbem-11200	76	18	2018	2018	NUM
fbem-11200	76	19	523	523	NUM
fbem-11200	76	20	24.39	24.39	NUM
fbem-11200	76	21	%	%	NOUN
fbem-11200	76	22	2019	2019	NUM
fbem-11200	76	23	648	648	NUM
fbem-11200	76	24	26.81	26.81	NUM
fbem-11200	76	25	%	%	NOUN
fbem-11200	76	26	2020	2020	NUM
fbem-11200	76	27	659	659	NUM
fbem-11200	76	28	22.83	22.83	NUM
fbem-11200	76	29	%	%	NOUN
fbem-11200	76	30	2021	2021	NUM
fbem-11200	76	31	701	701	NUM
fbem-11200	76	32	23.95	23.95	NUM
fbem-11200	76	33	%	%	NOUN
fbem-11200	76	34	2022	2022	NUM
fbem-11200	76	35	712	712	NUM
fbem-11200	76	36	21.95	21.95	NUM
fbem-11200	76	37	%	%	NOUN
fbem-11200	76	38	source	source	NOUN
fbem-11200	76	39	:	:	PUNCT
fbem-11200	76	40	hualan	hualan	VERB
fbem-11200	76	41	biological	biological	PROPN
fbem-11200	76	42	's	's	PART
fbem-11200	76	43	annual	annual	ADJ
fbem-11200	76	44	report	report	NOUN
fbem-11200	76	45	figure	figure	NOUN
fbem-11200	76	46	3	3	NUM
fbem-11200	76	47	.	.	PUNCT
fbem-11200	77	1	r&d	r&d	NOUN
fbem-11200	77	2	personnel	personnel	NOUN
fbem-11200	77	3	of	of	ADP
fbem-11200	77	4	hualan	hualan	PROPN
fbem-11200	77	5	biological	biological	ADJ
fbem-11200	77	6	from	from	ADP
fbem-11200	77	7	2018	2018	NUM
fbem-11200	77	8	to	to	ADP
fbem-11200	77	9	2022	2022	NUM
fbem-11200	77	10	in	in	ADP
fbem-11200	77	11	the	the	DET
fbem-11200	77	12	"	"	PUNCT
fbem-11200	77	13	information	information	NOUN
fbem-11200	77	14	disclosure	disclosure	NOUN
fbem-11200	77	15	standards	standard	NOUN
fbem-11200	77	16	"	"	PUNCT
fbem-11200	77	17	issued	issue	VERB
fbem-11200	77	18	by	by	ADP
fbem-11200	77	19	the	the	DET
fbem-11200	77	20	csrc	csrc	NOUN
fbem-11200	77	21	,	,	PUNCT
fbem-11200	77	22	enterprises	enterprise	NOUN
fbem-11200	77	23	are	be	AUX
fbem-11200	77	24	required	require	VERB
fbem-11200	77	25	to	to	PART
fbem-11200	77	26	publish	publish	VERB
fbem-11200	77	27	in	in	ADP
fbem-11200	77	28	their	their	PRON
fbem-11200	77	29	annual	annual	ADJ
fbem-11200	77	30	reports	report	NOUN
fbem-11200	77	31	the	the	DET
fbem-11200	77	32	management	management	NOUN
fbem-11200	77	33	's	's	PART
fbem-11200	77	34	direction	direction	NOUN
fbem-11200	77	35	and	and	CCONJ
fbem-11200	77	36	areas	area	NOUN
fbem-11200	77	37	of	of	ADP
fbem-11200	77	38	concern	concern	NOUN
fbem-11200	77	39	for	for	ADP
fbem-11200	77	40	the	the	DET
fbem-11200	77	41	future	future	ADJ
fbem-11200	77	42	development	development	NOUN
fbem-11200	77	43	of	of	ADP
fbem-11200	77	44	the	the	DET
fbem-11200	77	45	enterprise	enterprise	NOUN
fbem-11200	77	46	,	,	PUNCT
fbem-11200	77	47	stating	state	VERB
fbem-11200	77	48	the	the	DET
fbem-11200	77	49	strategic	strategic	ADJ
fbem-11200	77	50	plan	plan	NOUN
fbem-11200	77	51	for	for	ADP
fbem-11200	77	52	the	the	DET
fbem-11200	77	53	future	future	ADJ
fbem-11200	77	54	development	development	NOUN
fbem-11200	77	55	of	of	ADP
fbem-11200	77	56	the	the	DET
fbem-11200	77	57	company	company	NOUN
fbem-11200	77	58	,	,	PUNCT
fbem-11200	77	59	as	as	ADV
fbem-11200	77	60	well	well	ADV
fbem-11200	77	61	as	as	ADP
fbem-11200	77	62	the	the	DET
fbem-11200	77	63	new	new	ADJ
fbem-11200	77	64	businesses	business	NOUN
fbem-11200	77	65	to	to	PART
fbem-11200	77	66	be	be	AUX
fbem-11200	77	67	launched	launch	VERB
fbem-11200	77	68	,	,	PUNCT
fbem-11200	77	69	new	new	ADJ
fbem-11200	77	70	products	product	NOUN
fbem-11200	77	71	to	to	PART
fbem-11200	77	72	be	be	AUX
fbem-11200	77	73	developed	develop	VERB
fbem-11200	77	74	,	,	PUNCT
fbem-11200	77	75	new	new	ADJ
fbem-11200	77	76	projects	project	NOUN
fbem-11200	77	77	to	to	PART
fbem-11200	77	78	be	be	AUX
fbem-11200	77	79	invested	invest	VERB
fbem-11200	77	80	,	,	PUNCT
fbem-11200	77	81	etc	etc	X
fbem-11200	77	82	.	.	X
fbem-11200	78	1	therefore	therefore	ADV
fbem-11200	78	2	,	,	PUNCT
fbem-11200	78	3	this	this	DET
fbem-11200	78	4	paper	paper	NOUN
fbem-11200	78	5	makes	make	VERB
fbem-11200	78	6	a	a	DET
fbem-11200	78	7	statistical	statistical	ADJ
fbem-11200	78	8	analysis	analysis	NOUN
fbem-11200	78	9	of	of	ADP
fbem-11200	78	10	the	the	DET
fbem-11200	78	11	annual	annual	ADJ
fbem-11200	78	12	report	report	NOUN
fbem-11200	78	13	of	of	ADP
fbem-11200	78	14	hualan	hualan	PROPN
fbem-11200	78	15	biological	biological	ADJ
fbem-11200	78	16	from	from	ADP
fbem-11200	78	17	2018	2018	NUM
fbem-11200	78	18	to	to	ADP
fbem-11200	78	19	2022	2022	NUM
fbem-11200	78	20	and	and	CCONJ
fbem-11200	78	21	makes	make	VERB
fbem-11200	78	22	an	an	DET
fbem-11200	78	23	in	in	ADP
fbem-11200	78	24	-	-	PUNCT
fbem-11200	78	25	depth	depth	NOUN
fbem-11200	78	26	analysis	analysis	NOUN
fbem-11200	78	27	of	of	ADP
fbem-11200	78	28	its	its	PRON
fbem-11200	78	29	research	research	NOUN
fbem-11200	78	30	and	and	CCONJ
fbem-11200	78	31	development	development	NOUN
fbem-11200	78	32	information	information	NOUN
fbem-11200	78	33	disclosure	disclosure	NOUN
fbem-11200	78	34	methods	method	NOUN
fbem-11200	78	35	.	.	PUNCT
fbem-11200	79	1	as	as	SCONJ
fbem-11200	79	2	shown	show	VERB
fbem-11200	79	3	in	in	ADP
fbem-11200	79	4	the	the	DET
fbem-11200	79	5	following	follow	VERB
fbem-11200	79	6	table	table	NOUN
fbem-11200	79	7	,	,	PUNCT
fbem-11200	79	8	hualan	hualan	PROPN
fbem-11200	79	9	biological	biological	PROPN
fbem-11200	79	10	disclosed	disclose	VERB
fbem-11200	79	11	its	its	PRON
fbem-11200	79	12	research	research	NOUN
fbem-11200	79	13	and	and	CCONJ
fbem-11200	79	14	development	development	NOUN
fbem-11200	79	15	expenditure	expenditure	NOUN
fbem-11200	79	16	amount	amount	NOUN
fbem-11200	79	17	,	,	PUNCT
fbem-11200	79	18	research	research	NOUN
fbem-11200	79	19	8,256,055	8,256,055	NUM
fbem-11200	79	20	4,535,965	4,535,965	NUM
fbem-11200	79	21	5,537,838	5,537,838	NUM
fbem-11200	79	22	2,945,577	2,945,577	NUM
fbem-11200	79	23	1,636,905	1,636,905	NUM
fbem-11200	79	24	5.34	5.34	NUM
fbem-11200	79	25	%	%	NOUN
fbem-11200	79	26	3.06	3.06	NUM
fbem-11200	79	27	%	%	NOUN
fbem-11200	79	28	2.53	2.53	NUM
fbem-11200	79	29	%	%	NOUN
fbem-11200	79	30	0.52	0.52	NUM
fbem-11200	79	31	%	%	NOUN
fbem-11200	79	32	1.15	1.15	NUM
fbem-11200	79	33	%	%	NOUN
fbem-11200	79	34	0.00	0.00	NUM
fbem-11200	79	35	%	%	NOUN
fbem-11200	79	36	1.00	1.00	NUM
fbem-11200	79	37	%	%	NOUN
fbem-11200	79	38	2.00	2.00	NUM
fbem-11200	79	39	%	%	NOUN
fbem-11200	79	40	3.00	3.00	NUM
fbem-11200	79	41	%	%	NOUN
fbem-11200	79	42	4.00	4.00	NUM
fbem-11200	79	43	%	%	NOUN
fbem-11200	79	44	5.00	5.00	NUM
fbem-11200	79	45	%	%	NOUN
fbem-11200	79	46	6.00	6.00	NUM
fbem-11200	79	47	%	%	NOUN
fbem-11200	79	48	0	0	NUM
fbem-11200	79	49	1,000,000	1,000,000	NUM
fbem-11200	79	50	2,000,000	2,000,000	NUM
fbem-11200	79	51	3,000,000	3,000,000	NUM
fbem-11200	79	52	4,000,000	4,000,000	NUM
fbem-11200	79	53	5,000,000	5,000,000	NUM
fbem-11200	79	54	6,000,000	6,000,000	NUM
fbem-11200	79	55	7,000,000	7,000,000	NUM
fbem-11200	79	56	8,000,000	8,000,000	NUM
fbem-11200	79	57	9,000,000	9,000,000	NUM
fbem-11200	79	58	2018	2018	NUM
fbem-11200	79	59	2019	2019	NUM
fbem-11200	79	60	2020	2020	NUM
fbem-11200	79	61	2021	2021	NUM
fbem-11200	79	62	2022	2022	NUM
fbem-11200	79	63	capitalized	capitalize	VERB
fbem-11200	79	64	amount	amount	NOUN
fbem-11200	79	65	of	of	ADP
fbem-11200	79	66	r&d	r&d	NOUN
fbem-11200	79	67	investment	investment	NOUN
fbem-11200	79	68	(	(	PUNCT
fbem-11200	79	69	yuan	yuan	NOUN
fbem-11200	79	70	)	)	PUNCT
fbem-11200	79	71	ratio	ratio	NOUN
fbem-11200	79	72	of	of	ADP
fbem-11200	79	73	capitalized	capitalize	VERB
fbem-11200	79	74	r&d	r&d	NOUN
fbem-11200	79	75	investment	investment	NOUN
fbem-11200	79	76	to	to	ADP
fbem-11200	79	77	r&d	r&d	NOUN
fbem-11200	79	78	investment	investment	NOUN
fbem-11200	79	79	523	523	NUM
fbem-11200	79	80	648	648	NUM
fbem-11200	79	81	659	659	NUM
fbem-11200	79	82	701	701	NUM
fbem-11200	79	83	712	712	NUM
fbem-11200	79	84	24.39	24.39	NUM
fbem-11200	79	85	%	%	NOUN
fbem-11200	79	86	26.81	26.81	NUM
fbem-11200	79	87	%	%	NOUN
fbem-11200	79	88	22.83	22.83	NUM
fbem-11200	79	89	%	%	NOUN
fbem-11200	79	90	23.95	23.95	NUM
fbem-11200	79	91	%	%	NOUN
fbem-11200	79	92	21.95	21.95	NUM
fbem-11200	79	93	%	%	NOUN
fbem-11200	79	94	0.00	0.00	NUM
fbem-11200	79	95	%	%	NOUN
fbem-11200	79	96	5.00	5.00	NUM
fbem-11200	79	97	%	%	NOUN
fbem-11200	79	98	10.00	10.00	NUM
fbem-11200	79	99	%	%	NOUN
fbem-11200	79	100	15.00	15.00	NUM
fbem-11200	79	101	%	%	NOUN
fbem-11200	79	102	20.00	20.00	NUM
fbem-11200	79	103	%	%	NOUN
fbem-11200	79	104	25.00	25.00	NUM
fbem-11200	79	105	%	%	NOUN
fbem-11200	79	106	30.00	30.00	NUM
fbem-11200	79	107	%	%	NOUN
fbem-11200	79	108	0	0	NUM
fbem-11200	79	109	100	100	NUM
fbem-11200	79	110	200	200	NUM
fbem-11200	79	111	300	300	NUM
fbem-11200	79	112	400	400	NUM
fbem-11200	79	113	500	500	NUM
fbem-11200	79	114	600	600	NUM
fbem-11200	79	115	700	700	NUM
fbem-11200	79	116	800	800	NUM
fbem-11200	79	117	2018	2018	NUM
fbem-11200	79	118	2019	2019	NUM
fbem-11200	79	119	2020	2020	NUM
fbem-11200	79	120	2021	2021	NUM
fbem-11200	79	121	2022	2022	NUM
fbem-11200	79	122	number	number	NOUN
fbem-11200	79	123	of	of	ADP
fbem-11200	79	124	r&d	r&d	NOUN
fbem-11200	79	125	personnel	personnel	NOUN
fbem-11200	79	126	r&d	r&d	NOUN
fbem-11200	79	127	personnel	personnel	NOUN
fbem-11200	79	128	ratio	ratio	NOUN
fbem-11200	79	129	5	5	NUM
fbem-11200	79	130	and	and	CCONJ
fbem-11200	79	131	development	development	NOUN
fbem-11200	79	132	results	result	NOUN
fbem-11200	79	133	,	,	PUNCT
fbem-11200	79	134	expensed	expensed	ADJ
fbem-11200	79	135	research	research	NOUN
fbem-11200	79	136	and	and	CCONJ
fbem-11200	79	137	development	development	NOUN
fbem-11200	79	138	expenditure	expenditure	NOUN
fbem-11200	79	139	,	,	PUNCT
fbem-11200	79	140	the	the	DET
fbem-11200	79	141	proportion	proportion	NOUN
fbem-11200	79	142	of	of	ADP
fbem-11200	79	143	total	total	ADJ
fbem-11200	79	144	research	research	NOUN
fbem-11200	79	145	and	and	CCONJ
fbem-11200	79	146	development	development	NOUN
fbem-11200	79	147	expenditure	expenditure	NOUN
fbem-11200	79	148	to	to	ADP
fbem-11200	79	149	net	net	ADJ
fbem-11200	79	150	assets	asset	NOUN
fbem-11200	79	151	,	,	PUNCT
fbem-11200	79	152	the	the	DET
fbem-11200	79	153	proportion	proportion	NOUN
fbem-11200	79	154	of	of	ADP
fbem-11200	79	155	total	total	ADJ
fbem-11200	79	156	research	research	NOUN
fbem-11200	79	157	and	and	CCONJ
fbem-11200	79	158	development	development	NOUN
fbem-11200	79	159	expenditure	expenditure	NOUN
fbem-11200	79	160	to	to	ADP
fbem-11200	79	161	operating	operate	VERB
fbem-11200	79	162	income	income	NOUN
fbem-11200	79	163	and	and	CCONJ
fbem-11200	79	164	future	future	ADJ
fbem-11200	79	165	research	research	NOUN
fbem-11200	79	166	and	and	CCONJ
fbem-11200	79	167	development	development	NOUN
fbem-11200	79	168	plans	plan	NOUN
fbem-11200	79	169	in	in	ADP
fbem-11200	79	170	its	its	PRON
fbem-11200	79	171	annual	annual	ADJ
fbem-11200	79	172	report	report	NOUN
fbem-11200	79	173	"	"	PUNCT
fbem-11200	79	174	report	report	NOUN
fbem-11200	79	175	of	of	ADP
fbem-11200	79	176	the	the	DET
fbem-11200	79	177	board	board	NOUN
fbem-11200	79	178	of	of	ADP
fbem-11200	79	179	directors	director	NOUN
fbem-11200	79	180	"	"	PUNCT
fbem-11200	79	181	and	and	CCONJ
fbem-11200	79	182	the	the	DET
fbem-11200	79	183	discussion	discussion	NOUN
fbem-11200	79	184	and	and	CCONJ
fbem-11200	79	185	analysis	analysis	NOUN
fbem-11200	79	186	on	on	ADP
fbem-11200	79	187	the	the	DET
fbem-11200	79	188	company	company	NOUN
fbem-11200	79	189	's	's	PART
fbem-11200	79	190	future	future	ADJ
fbem-11200	79	191	development	development	NOUN
fbem-11200	79	192	,	,	PUNCT
fbem-11200	79	193	and	and	CCONJ
fbem-11200	79	194	disclosed	disclose	VERB
fbem-11200	79	195	its	its	PRON
fbem-11200	79	196	accounting	accounting	NOUN
fbem-11200	79	197	policy	policy	NOUN
fbem-11200	79	198	for	for	ADP
fbem-11200	79	199	research	research	NOUN
fbem-11200	79	200	and	and	CCONJ
fbem-11200	79	201	development	development	NOUN
fbem-11200	79	202	expenditure	expenditure	NOUN
fbem-11200	79	203	in	in	ADP
fbem-11200	79	204	the	the	DET
fbem-11200	79	205	notes	note	NOUN
fbem-11200	79	206	to	to	ADP
fbem-11200	79	207	the	the	DET
fbem-11200	79	208	statements	statement	NOUN
fbem-11200	79	209	.	.	PUNCT
fbem-11200	80	1	table	table	NOUN
fbem-11200	80	2	4	4	NUM
fbem-11200	80	3	.	.	PUNCT
fbem-11200	81	1	disclosure	disclosure	NOUN
fbem-11200	81	2	methods	method	NOUN
fbem-11200	81	3	of	of	ADP
fbem-11200	81	4	hualan	hualan	PROPN
fbem-11200	81	5	biological	biological	ADJ
fbem-11200	81	6	r&d	r&d	NOUN
fbem-11200	81	7	information	information	NOUN
fbem-11200	81	8	entry	entry	NOUN
fbem-11200	81	9	1	1	NUM
fbem-11200	81	10	entry	entry	NOUN
fbem-11200	81	11	2	2	NUM
fbem-11200	81	12	20	20	NUM
fbem-11200	81	13	18	18	NUM
fbem-11200	81	14	20	20	NUM
fbem-11200	81	15	19	19	NUM
fbem-11200	81	16	20	20	NUM
fbem-11200	81	17	20	20	NUM
fbem-11200	81	18	20	20	NUM
fbem-11200	81	19	21	21	NUM
fbem-11200	81	20	20	20	NUM
fbem-11200	81	21	22	22	NUM
fbem-11200	81	22	board	board	NOUN
fbem-11200	81	23	report	report	NOUN
fbem-11200	81	24	management	management	NOUN
fbem-11200	81	25	discussion	discussion	NOUN
fbem-11200	81	26	and	and	CCONJ
fbem-11200	81	27	analysis	analysis	NOUN
fbem-11200	81	28	√	√	ADP
fbem-11200	81	29	√	√	NUM
fbem-11200	81	30	√	√	NUM
fbem-11200	81	31	√	√	NUM
fbem-11200	81	32	√	√	NUM
fbem-11200	81	33	discussion	discussion	NOUN
fbem-11200	81	34	and	and	CCONJ
fbem-11200	81	35	analysis	analysis	NOUN
fbem-11200	81	36	on	on	ADP
fbem-11200	81	37	the	the	DET
fbem-11200	81	38	future	future	ADJ
fbem-11200	81	39	development	development	NOUN
fbem-11200	81	40	of	of	ADP
fbem-11200	81	41	the	the	DET
fbem-11200	81	42	company	company	NOUN
fbem-11200	82	1	√	√	ADV
fbem-11200	82	2	√	√	NUM
fbem-11200	82	3	√	√	NUM
fbem-11200	82	4	√	√	NUM
fbem-11200	82	5	√	√	NUM
fbem-11200	82	6	balance	balance	NOUN
fbem-11200	82	7	sheet	sheet	NOUN
fbem-11200	82	8	development	development	NOUN
fbem-11200	82	9	expenditure	expenditure	NOUN
fbem-11200	82	10	√	√	NOUN
fbem-11200	82	11	√	√	NUM
fbem-11200	82	12	√	√	NUM
fbem-11200	82	13	√	√	NUM
fbem-11200	82	14	√	√	NUM
fbem-11200	82	15	notes	note	NOUN
fbem-11200	82	16	to	to	ADP
fbem-11200	82	17	the	the	DET
fbem-11200	82	18	statements	statement	NOUN
fbem-11200	82	19	√	√	VERB
fbem-11200	82	20	√	√	NUM
fbem-11200	82	21	√	√	NUM
fbem-11200	82	22	√	√	NUM
fbem-11200	82	23	√	√	NUM
fbem-11200	83	1	source	source	NOUN
fbem-11200	83	2	:	:	PUNCT
fbem-11200	83	3	hualan	hualan	VERB
fbem-11200	83	4	biological	biological	PROPN
fbem-11200	83	5	's	's	PART
fbem-11200	83	6	annual	annual	ADJ
fbem-11200	83	7	report	report	NOUN
fbem-11200	83	8	as	as	SCONJ
fbem-11200	83	9	can	can	AUX
fbem-11200	83	10	be	be	AUX
fbem-11200	83	11	seen	see	VERB
fbem-11200	83	12	from	from	ADP
fbem-11200	83	13	the	the	DET
fbem-11200	83	14	following	follow	VERB
fbem-11200	83	15	table	table	NOUN
fbem-11200	83	16	,	,	PUNCT
fbem-11200	83	17	the	the	DET
fbem-11200	83	18	length	length	NOUN
fbem-11200	83	19	of	of	ADP
fbem-11200	83	20	research	research	NOUN
fbem-11200	83	21	and	and	CCONJ
fbem-11200	83	22	development	development	NOUN
fbem-11200	83	23	activities	activity	NOUN
fbem-11200	83	24	in	in	ADP
fbem-11200	83	25	the	the	DET
fbem-11200	83	26	annual	annual	ADJ
fbem-11200	83	27	report	report	NOUN
fbem-11200	83	28	published	publish	VERB
fbem-11200	83	29	by	by	ADP
fbem-11200	83	30	hualan	hualan	NOUN
fbem-11200	83	31	biological	biological	ADJ
fbem-11200	83	32	from	from	ADP
fbem-11200	83	33	2018	2018	NUM
fbem-11200	83	34	to	to	ADP
fbem-11200	83	35	2022	2022	NUM
fbem-11200	83	36	has	have	AUX
fbem-11200	83	37	gradually	gradually	ADV
fbem-11200	83	38	increased	increase	VERB
fbem-11200	83	39	,	,	PUNCT
fbem-11200	83	40	and	and	CCONJ
fbem-11200	83	41	the	the	DET
fbem-11200	83	42	frequency	frequency	NOUN
fbem-11200	83	43	of	of	ADP
fbem-11200	83	44	occurrence	occurrence	NOUN
fbem-11200	83	45	in	in	ADP
fbem-11200	83	46	the	the	DET
fbem-11200	83	47	annual	annual	ADJ
fbem-11200	83	48	report	report	NOUN
fbem-11200	83	49	has	have	AUX
fbem-11200	83	50	increased	increase	VERB
fbem-11200	83	51	.	.	PUNCT
fbem-11200	84	1	at	at	ADP
fbem-11200	84	2	the	the	DET
fbem-11200	84	3	same	same	ADJ
fbem-11200	84	4	time	time	NOUN
fbem-11200	84	5	,	,	PUNCT
fbem-11200	84	6	the	the	DET
fbem-11200	84	7	disclosure	disclosure	NOUN
fbem-11200	84	8	content	content	NOUN
fbem-11200	84	9	of	of	ADP
fbem-11200	84	10	research	research	NOUN
fbem-11200	84	11	and	and	CCONJ
fbem-11200	84	12	development	development	NOUN
fbem-11200	84	13	activities	activity	NOUN
fbem-11200	84	14	has	have	AUX
fbem-11200	84	15	been	be	AUX
fbem-11200	84	16	continuously	continuously	ADV
fbem-11200	84	17	increased	increase	VERB
fbem-11200	84	18	and	and	CCONJ
fbem-11200	84	19	improved	improve	VERB
fbem-11200	84	20	.	.	PUNCT
fbem-11200	85	1	the	the	DET
fbem-11200	85	2	number	number	NOUN
fbem-11200	85	3	of	of	ADP
fbem-11200	85	4	words	word	NOUN
fbem-11200	85	5	and	and	CCONJ
fbem-11200	85	6	sentences	sentence	NOUN
fbem-11200	85	7	and	and	CCONJ
fbem-11200	85	8	the	the	DET
fbem-11200	85	9	number	number	NOUN
fbem-11200	85	10	of	of	ADP
fbem-11200	85	11	data	datum	NOUN
fbem-11200	85	12	in	in	ADP
fbem-11200	85	13	the	the	DET
fbem-11200	85	14	written	write	VERB
fbem-11200	85	15	narration	narration	NOUN
fbem-11200	85	16	are	be	AUX
fbem-11200	85	17	increasing	increase	VERB
fbem-11200	85	18	year	year	NOUN
fbem-11200	85	19	by	by	ADP
fbem-11200	85	20	year	year	NOUN
fbem-11200	85	21	.	.	PUNCT
fbem-11200	86	1	table	table	NOUN
fbem-11200	86	2	5	5	NUM
fbem-11200	86	3	.	.	PUNCT
fbem-11200	87	1	changes	change	NOUN
fbem-11200	87	2	in	in	ADP
fbem-11200	87	3	information	information	NOUN
fbem-11200	87	4	disclosure	disclosure	NOUN
fbem-11200	87	5	of	of	ADP
fbem-11200	87	6	hualan	hualan	PROPN
fbem-11200	87	7	biological	biological	ADJ
fbem-11200	87	8	r&d	r&d	NOUN
fbem-11200	87	9	age	age	NOUN
fbem-11200	87	10	number	number	NOUN
fbem-11200	87	11	of	of	ADP
fbem-11200	87	12	words	word	NOUN
fbem-11200	87	13	disclosed	disclose	VERB
fbem-11200	87	14	number	number	NOUN
fbem-11200	87	15	of	of	ADP
fbem-11200	87	16	disclosure	disclosure	NOUN
fbem-11200	87	17	sentences	sentence	NOUN
fbem-11200	87	18	data	data	VERB
fbem-11200	87	19	bulk	bulk	ADJ
fbem-11200	87	20	2018	2018	NUM
fbem-11200	87	21	202	202	NUM
fbem-11200	87	22	1	1	NUM
fbem-11200	87	23	18	18	NUM
fbem-11200	87	24	2019	2019	NUM
fbem-11200	87	25	161	161	NUM
fbem-11200	87	26	0	0	NUM
fbem-11200	87	27	18	18	NUM
fbem-11200	87	28	2020	2020	NUM
fbem-11200	87	29	173	173	NUM
fbem-11200	87	30	0	0	NUM
fbem-11200	87	31	18	18	NUM
fbem-11200	87	32	2021	2021	NUM
fbem-11200	87	33	1438	1438	NUM
fbem-11200	87	34	15	15	NUM
fbem-11200	87	35	36	36	NUM
fbem-11200	87	36	2022	2022	NUM
fbem-11200	87	37	1573	1573	NUM
fbem-11200	87	38	16	16	NUM
fbem-11200	87	39	36	36	NUM
fbem-11200	87	40	source	source	NOUN
fbem-11200	87	41	:	:	PUNCT
fbem-11200	87	42	hualan	hualan	VERB
fbem-11200	87	43	biological	biological	PROPN
fbem-11200	87	44	's	's	PART
fbem-11200	87	45	annual	annual	ADJ
fbem-11200	87	46	report	report	NOUN
fbem-11200	87	47	3.3	3.3	NUM
fbem-11200	87	48	.	.	PUNCT
fbem-11200	88	1	analysis	analysis	NOUN
fbem-11200	88	2	of	of	ADP
fbem-11200	88	3	disclosure	disclosure	NOUN
fbem-11200	88	4	problems	problem	NOUN
fbem-11200	88	5	research	research	NOUN
fbem-11200	88	6	and	and	CCONJ
fbem-11200	88	7	development	development	NOUN
fbem-11200	88	8	information	information	NOUN
fbem-11200	88	9	disclosure	disclosure	NOUN
fbem-11200	88	10	is	be	AUX
fbem-11200	88	11	not	not	PART
fbem-11200	88	12	standardized	standardize	VERB
fbem-11200	88	13	.	.	PUNCT
fbem-11200	89	1	due	due	ADP
fbem-11200	89	2	to	to	ADP
fbem-11200	89	3	the	the	DET
fbem-11200	89	4	lack	lack	NOUN
fbem-11200	89	5	of	of	ADP
fbem-11200	89	6	uniform	uniform	ADJ
fbem-11200	89	7	standard	standard	NOUN
fbem-11200	89	8	in	in	ADP
fbem-11200	89	9	the	the	DET
fbem-11200	89	10	format	format	NOUN
fbem-11200	89	11	and	and	CCONJ
fbem-11200	89	12	content	content	NOUN
fbem-11200	89	13	of	of	ADP
fbem-11200	89	14	research	research	NOUN
fbem-11200	89	15	and	and	CCONJ
fbem-11200	89	16	development	development	NOUN
fbem-11200	89	17	information	information	NOUN
fbem-11200	89	18	disclosure	disclosure	NOUN
fbem-11200	89	19	by	by	ADP
fbem-11200	89	20	the	the	DET
fbem-11200	89	21	csrc	csrc	NOUN
fbem-11200	89	22	,	,	PUNCT
fbem-11200	89	23	the	the	DET
fbem-11200	89	24	research	research	NOUN
fbem-11200	89	25	and	and	CCONJ
fbem-11200	89	26	development	development	NOUN
fbem-11200	89	27	information	information	NOUN
fbem-11200	89	28	disclosure	disclosure	NOUN
fbem-11200	89	29	of	of	ADP
fbem-11200	89	30	hualan	hualan	PROPN
fbem-11200	89	31	biological	biological	NOUN
fbem-11200	89	32	is	be	AUX
fbem-11200	89	33	voluntary	voluntary	ADJ
fbem-11200	89	34	,	,	PUNCT
fbem-11200	89	35	so	so	CCONJ
fbem-11200	89	36	it	it	PRON
fbem-11200	89	37	has	have	VERB
fbem-11200	89	38	a	a	DET
fbem-11200	89	39	high	high	ADJ
fbem-11200	89	40	degree	degree	NOUN
fbem-11200	89	41	of	of	ADP
fbem-11200	89	42	arbitrariness	arbitrariness	NOUN
fbem-11200	89	43	.	.	PUNCT
fbem-11200	90	1	moreover	moreover	ADV
fbem-11200	90	2	,	,	PUNCT
fbem-11200	90	3	there	there	PRON
fbem-11200	90	4	is	be	VERB
fbem-11200	90	5	a	a	DET
fbem-11200	90	6	fault	fault	NOUN
fbem-11200	90	7	phenomenon	phenomenon	NOUN
fbem-11200	90	8	in	in	ADP
fbem-11200	90	9	the	the	DET
fbem-11200	90	10	information	information	NOUN
fbem-11200	90	11	disclosure	disclosure	NOUN
fbem-11200	90	12	,	,	PUNCT
fbem-11200	90	13	the	the	DET
fbem-11200	90	14	data	datum	NOUN
fbem-11200	90	15	are	be	AUX
fbem-11200	90	16	discontinuous	discontinuous	ADJ
fbem-11200	90	17	,	,	PUNCT
fbem-11200	90	18	and	and	CCONJ
fbem-11200	90	19	the	the	DET
fbem-11200	90	20	format	format	NOUN
fbem-11200	90	21	and	and	CCONJ
fbem-11200	90	22	content	content	NOUN
fbem-11200	90	23	of	of	ADP
fbem-11200	90	24	the	the	DET
fbem-11200	90	25	disclosure	disclosure	NOUN
fbem-11200	90	26	are	be	AUX
fbem-11200	90	27	also	also	ADV
fbem-11200	90	28	different	different	ADJ
fbem-11200	90	29	.	.	PUNCT
fbem-11200	91	1	inadequate	inadequate	ADJ
fbem-11200	91	2	disclosure	disclosure	NOUN
fbem-11200	91	3	of	of	ADP
fbem-11200	91	4	research	research	NOUN
fbem-11200	91	5	and	and	CCONJ
fbem-11200	91	6	development	development	NOUN
fbem-11200	91	7	information	information	NOUN
fbem-11200	91	8	.	.	PUNCT
fbem-11200	92	1	in	in	ADP
fbem-11200	92	2	the	the	DET
fbem-11200	92	3	accounting	accounting	NOUN
fbem-11200	92	4	standards	standard	NOUN
fbem-11200	92	5	,	,	PUNCT
fbem-11200	92	6	the	the	DET
fbem-11200	92	7	research	research	NOUN
fbem-11200	92	8	and	and	CCONJ
fbem-11200	92	9	development	development	NOUN
fbem-11200	92	10	activities	activity	NOUN
fbem-11200	92	11	of	of	ADP
fbem-11200	92	12	an	an	DET
fbem-11200	92	13	enterprise	enterprise	NOUN
fbem-11200	92	14	are	be	AUX
fbem-11200	92	15	divided	divide	VERB
fbem-11200	92	16	into	into	ADP
fbem-11200	92	17	two	two	NUM
fbem-11200	92	18	stages	stage	NOUN
fbem-11200	92	19	:	:	PUNCT
fbem-11200	92	20	research	research	NOUN
fbem-11200	92	21	and	and	CCONJ
fbem-11200	92	22	development	development	NOUN
fbem-11200	92	23	,	,	PUNCT
fbem-11200	92	24	and	and	CCONJ
fbem-11200	92	25	only	only	ADV
fbem-11200	92	26	the	the	DET
fbem-11200	92	27	research	research	NOUN
fbem-11200	92	28	and	and	CCONJ
fbem-11200	92	29	development	development	NOUN
fbem-11200	92	30	expenditures	expenditure	NOUN
fbem-11200	92	31	in	in	ADP
fbem-11200	92	32	the	the	DET
fbem-11200	92	33	development	development	NOUN
fbem-11200	92	34	stage	stage	NOUN
fbem-11200	92	35	are	be	AUX
fbem-11200	92	36	allowed	allow	VERB
fbem-11200	92	37	to	to	PART
fbem-11200	92	38	be	be	AUX
fbem-11200	92	39	capitalised	capitalise	VERB
fbem-11200	92	40	.	.	PUNCT
fbem-11200	93	1	the	the	DET
fbem-11200	93	2	research	research	NOUN
fbem-11200	93	3	and	and	CCONJ
fbem-11200	93	4	development	development	NOUN
fbem-11200	93	5	information	information	NOUN
fbem-11200	93	6	disclosed	disclose	VERB
fbem-11200	93	7	by	by	ADP
fbem-11200	93	8	hualan	hualan	NOUN
fbem-11200	93	9	biology	biology	NOUN
fbem-11200	93	10	does	do	AUX
fbem-11200	93	11	not	not	PART
fbem-11200	93	12	separate	separate	VERB
fbem-11200	93	13	the	the	DET
fbem-11200	93	14	use	use	NOUN
fbem-11200	93	15	details	detail	NOUN
fbem-11200	93	16	of	of	ADP
fbem-11200	93	17	research	research	NOUN
fbem-11200	93	18	and	and	CCONJ
fbem-11200	93	19	development	development	NOUN
fbem-11200	93	20	investment	investment	NOUN
fbem-11200	93	21	,	,	PUNCT
fbem-11200	93	22	nor	nor	CCONJ
fbem-11200	93	23	does	do	AUX
fbem-11200	93	24	it	it	PRON
fbem-11200	93	25	disclose	disclose	VERB
fbem-11200	93	26	the	the	DET
fbem-11200	93	27	amount	amount	NOUN
fbem-11200	93	28	of	of	ADP
fbem-11200	93	29	research	research	NOUN
fbem-11200	93	30	and	and	CCONJ
fbem-11200	93	31	development	development	NOUN
fbem-11200	93	32	investment	investment	NOUN
fbem-11200	93	33	capitalised	capitalise	VERB
fbem-11200	93	34	.	.	PUNCT
fbem-11200	94	1	research	research	NOUN
fbem-11200	94	2	and	and	CCONJ
fbem-11200	94	3	development	development	NOUN
fbem-11200	94	4	information	information	NOUN
fbem-11200	94	5	is	be	AUX
fbem-11200	94	6	not	not	PART
fbem-11200	94	7	fully	fully	ADV
fbem-11200	94	8	disclosed	disclose	VERB
fbem-11200	94	9	.	.	PUNCT
fbem-11200	95	1	the	the	DET
fbem-11200	95	2	disclosure	disclosure	NOUN
fbem-11200	95	3	of	of	ADP
fbem-11200	95	4	research	research	NOUN
fbem-11200	95	5	and	and	CCONJ
fbem-11200	95	6	development	development	NOUN
fbem-11200	95	7	information	information	NOUN
fbem-11200	95	8	by	by	ADP
fbem-11200	95	9	hualan	hualan	NOUN
fbem-11200	95	10	biology	biology	NOUN
fbem-11200	95	11	is	be	AUX
fbem-11200	95	12	somewhat	somewhat	ADV
fbem-11200	95	13	arbitrary	arbitrary	ADJ
fbem-11200	95	14	,	,	PUNCT
fbem-11200	95	15	which	which	PRON
fbem-11200	95	16	results	result	VERB
fbem-11200	95	17	in	in	ADP
fbem-11200	95	18	the	the	DET
fbem-11200	95	19	lack	lack	NOUN
fbem-11200	95	20	of	of	ADP
fbem-11200	95	21	government	government	NOUN
fbem-11200	95	22	-	-	PUNCT
fbem-11200	95	23	funded	fund	VERB
fbem-11200	95	24	research	research	NOUN
fbem-11200	95	25	and	and	CCONJ
fbem-11200	95	26	development	development	NOUN
fbem-11200	95	27	investment	investment	NOUN
fbem-11200	95	28	,	,	PUNCT
fbem-11200	95	29	research	research	NOUN
fbem-11200	95	30	and	and	CCONJ
fbem-11200	95	31	development	development	NOUN
fbem-11200	95	32	investment	investment	NOUN
fbem-11200	95	33	for	for	ADP
fbem-11200	95	34	each	each	DET
fbem-11200	95	35	project	project	NOUN
fbem-11200	95	36	,	,	PUNCT
fbem-11200	95	37	research	research	NOUN
fbem-11200	95	38	and	and	CCONJ
fbem-11200	95	39	development	development	NOUN
fbem-11200	95	40	progress	progress	NOUN
fbem-11200	95	41	of	of	ADP
fbem-11200	95	42	each	each	DET
fbem-11200	95	43	project	project	NOUN
fbem-11200	95	44	,	,	PUNCT
fbem-11200	95	45	new	new	ADJ
fbem-11200	95	46	product	product	NOUN
fbem-11200	95	47	revenue	revenue	NOUN
fbem-11200	95	48	information	information	NOUN
fbem-11200	95	49	and	and	CCONJ
fbem-11200	95	50	the	the	DET
fbem-11200	95	51	impact	impact	NOUN
fbem-11200	95	52	of	of	ADP
fbem-11200	95	53	research	research	NOUN
fbem-11200	95	54	and	and	CCONJ
fbem-11200	95	55	development	development	NOUN
fbem-11200	95	56	activities	activity	NOUN
fbem-11200	95	57	on	on	ADP
fbem-11200	95	58	the	the	DET
fbem-11200	95	59	enterprise	enterprise	NOUN
fbem-11200	95	60	in	in	ADP
fbem-11200	95	61	the	the	DET
fbem-11200	95	62	annual	annual	ADJ
fbem-11200	95	63	report	report	NOUN
fbem-11200	95	64	.	.	PUNCT
fbem-11200	96	1	4	4	X
fbem-11200	96	2	.	.	X
fbem-11200	96	3	conclusions	conclusion	NOUN
fbem-11200	96	4	and	and	CCONJ
fbem-11200	96	5	related	related	ADJ
fbem-11200	96	6	recommendations	recommendation	NOUN
fbem-11200	96	7	with	with	ADP
fbem-11200	96	8	the	the	DET
fbem-11200	96	9	increasing	increase	VERB
fbem-11200	96	10	competition	competition	NOUN
fbem-11200	96	11	in	in	ADP
fbem-11200	96	12	the	the	DET
fbem-11200	96	13	market	market	NOUN
fbem-11200	96	14	,	,	PUNCT
fbem-11200	96	15	strengthening	strengthen	VERB
fbem-11200	96	16	the	the	DET
fbem-11200	96	17	innovation	innovation	NOUN
fbem-11200	96	18	ability	ability	NOUN
fbem-11200	96	19	has	have	AUX
fbem-11200	96	20	become	become	VERB
fbem-11200	96	21	an	an	DET
fbem-11200	96	22	important	important	ADJ
fbem-11200	96	23	way	way	NOUN
fbem-11200	96	24	for	for	SCONJ
fbem-11200	96	25	enterprises	enterprise	NOUN
fbem-11200	96	26	to	to	PART
fbem-11200	96	27	stand	stand	VERB
fbem-11200	96	28	out	out	ADP
fbem-11200	96	29	,	,	PUNCT
fbem-11200	96	30	especially	especially	ADV
fbem-11200	96	31	for	for	ADP
fbem-11200	96	32	pharmaceutical	pharmaceutical	ADJ
fbem-11200	96	33	enterprises	enterprise	NOUN
fbem-11200	96	34	with	with	ADP
fbem-11200	96	35	the	the	DET
fbem-11200	96	36	highest	high	ADJ
fbem-11200	96	37	technological	technological	ADJ
fbem-11200	96	38	demand	demand	NOUN
fbem-11200	96	39	.	.	PUNCT
fbem-11200	97	1	research	research	NOUN
fbem-11200	97	2	and	and	CCONJ
fbem-11200	97	3	development	development	NOUN
fbem-11200	97	4	investment	investment	NOUN
fbem-11200	97	5	is	be	AUX
fbem-11200	97	6	an	an	DET
fbem-11200	97	7	important	important	ADJ
fbem-11200	97	8	indicator	indicator	NOUN
fbem-11200	97	9	of	of	ADP
fbem-11200	97	10	the	the	DET
fbem-11200	97	11	innovation	innovation	NOUN
fbem-11200	97	12	ability	ability	NOUN
fbem-11200	97	13	of	of	ADP
fbem-11200	97	14	enterprises	enterprise	NOUN
fbem-11200	97	15	,	,	PUNCT
fbem-11200	97	16	and	and	CCONJ
fbem-11200	97	17	its	its	PRON
fbem-11200	97	18	position	position	NOUN
fbem-11200	97	19	in	in	ADP
fbem-11200	97	20	the	the	DET
fbem-11200	97	21	development	development	NOUN
fbem-11200	97	22	of	of	ADP
fbem-11200	97	23	enterprises	enterprise	NOUN
fbem-11200	97	24	is	be	AUX
fbem-11200	97	25	getting	get	VERB
fbem-11200	97	26	higher	high	ADJ
fbem-11200	97	27	and	and	CCONJ
fbem-11200	97	28	higher	high	ADJ
fbem-11200	97	29	.	.	PUNCT
fbem-11200	98	1	therefore	therefore	ADV
fbem-11200	98	2	,	,	PUNCT
fbem-11200	98	3	the	the	DET
fbem-11200	98	4	disclosure	disclosure	NOUN
fbem-11200	98	5	of	of	ADP
fbem-11200	98	6	research	research	NOUN
fbem-11200	98	7	and	and	CCONJ
fbem-11200	98	8	development	development	NOUN
fbem-11200	98	9	information	information	NOUN
fbem-11200	98	10	in	in	ADP
fbem-11200	98	11	the	the	DET
fbem-11200	98	12	annual	annual	ADJ
fbem-11200	98	13	report	report	NOUN
fbem-11200	98	14	of	of	ADP
fbem-11200	98	15	enterprises	enterprise	NOUN
fbem-11200	98	16	will	will	AUX
fbem-11200	98	17	also	also	ADV
fbem-11200	98	18	receive	receive	VERB
fbem-11200	98	19	the	the	DET
fbem-11200	98	20	attention	attention	NOUN
fbem-11200	98	21	of	of	ADP
fbem-11200	98	22	the	the	DET
fbem-11200	98	23	market	market	NOUN
fbem-11200	98	24	,	,	PUNCT
fbem-11200	98	25	thus	thus	ADV
fbem-11200	98	26	affecting	affect	VERB
fbem-11200	98	27	the	the	DET
fbem-11200	98	28	development	development	NOUN
fbem-11200	98	29	of	of	ADP
fbem-11200	98	30	enterprises	enterprise	NOUN
fbem-11200	98	31	.	.	PUNCT
fbem-11200	99	1	based	base	VERB
fbem-11200	99	2	on	on	ADP
fbem-11200	99	3	the	the	DET
fbem-11200	99	4	information	information	NOUN
fbem-11200	99	5	asymmetry	asymmetry	NOUN
fbem-11200	99	6	theory	theory	NOUN
fbem-11200	99	7	and	and	CCONJ
fbem-11200	99	8	the	the	DET
fbem-11200	99	9	decision	decision	NOUN
fbem-11200	99	10	usefulness	usefulness	NOUN
fbem-11200	99	11	theory	theory	NOUN
fbem-11200	99	12	,	,	PUNCT
fbem-11200	99	13	this	this	DET
fbem-11200	99	14	paper	paper	NOUN
fbem-11200	99	15	analyzes	analyze	VERB
fbem-11200	99	16	the	the	DET
fbem-11200	99	17	annual	annual	ADJ
fbem-11200	99	18	report	report	NOUN
fbem-11200	99	19	of	of	ADP
fbem-11200	99	20	hualan	hualan	PROPN
fbem-11200	99	21	biological	biological	ADJ
fbem-11200	99	22	from	from	ADP
fbem-11200	99	23	2018	2018	NUM
fbem-11200	99	24	to	to	ADP
fbem-11200	99	25	2022	2022	NUM
fbem-11200	99	26	,	,	PUNCT
fbem-11200	99	27	and	and	CCONJ
fbem-11200	99	28	finds	find	VERB
fbem-11200	99	29	that	that	SCONJ
fbem-11200	99	30	there	there	PRON
fbem-11200	99	31	are	be	VERB
fbem-11200	99	32	some	some	DET
fbem-11200	99	33	problems	problem	NOUN
fbem-11200	99	34	in	in	ADP
fbem-11200	99	35	the	the	DET
fbem-11200	99	36	research	research	NOUN
fbem-11200	99	37	and	and	CCONJ
fbem-11200	99	38	development	development	NOUN
fbem-11200	99	39	information	information	NOUN
fbem-11200	99	40	disclosure	disclosure	NOUN
fbem-11200	99	41	of	of	ADP
fbem-11200	99	42	hualan	hualan	PROPN
fbem-11200	99	43	biological	biological	ADJ
fbem-11200	99	44	,	,	PUNCT
fbem-11200	99	45	such	such	ADJ
fbem-11200	99	46	as	as	ADP
fbem-11200	99	47	nonstandard	nonstandard	ADJ
fbem-11200	99	48	disclosure	disclosure	NOUN
fbem-11200	99	49	,	,	PUNCT
fbem-11200	99	50	inadequate	inadequate	ADJ
fbem-11200	99	51	disclosure	disclosure	NOUN
fbem-11200	99	52	and	and	CCONJ
fbem-11200	99	53	incomplete	incomplete	ADJ
fbem-11200	99	54	disclosure	disclosure	NOUN
fbem-11200	99	55	.	.	PUNCT
fbem-11200	100	1	therefore	therefore	ADV
fbem-11200	100	2	,	,	PUNCT
fbem-11200	100	3	this	this	DET
fbem-11200	100	4	paper	paper	NOUN
fbem-11200	100	5	puts	put	VERB
fbem-11200	100	6	forward	forward	ADV
fbem-11200	100	7	the	the	DET
fbem-11200	100	8	following	follow	VERB
fbem-11200	100	9	suggestions	suggestion	NOUN
fbem-11200	100	10	:	:	PUNCT
fbem-11200	100	11	improve	improve	VERB
fbem-11200	100	12	the	the	DET
fbem-11200	100	13	normative	normative	ADJ
fbem-11200	100	14	system	system	NOUN
fbem-11200	100	15	of	of	ADP
fbem-11200	100	16	research	research	NOUN
fbem-11200	100	17	and	and	CCONJ
fbem-11200	100	18	development	development	NOUN
fbem-11200	100	19	information	information	NOUN
fbem-11200	100	20	disclosure	disclosure	NOUN
fbem-11200	100	21	,	,	PUNCT
fbem-11200	100	22	strengthen	strengthen	VERB
fbem-11200	100	23	the	the	DET
fbem-11200	100	24	management	management	NOUN
fbem-11200	100	25	's	's	PART
fbem-11200	100	26	understanding	understanding	NOUN
fbem-11200	100	27	of	of	ADP
fbem-11200	100	28	research	research	NOUN
fbem-11200	100	29	and	and	CCONJ
fbem-11200	100	30	development	development	NOUN
fbem-11200	100	31	information	information	NOUN
fbem-11200	100	32	disclosure	disclosure	NOUN
fbem-11200	100	33	,	,	PUNCT
fbem-11200	100	34	and	and	CCONJ
fbem-11200	100	35	improve	improve	VERB
fbem-11200	100	36	the	the	DET
fbem-11200	100	37	content	content	NOUN
fbem-11200	100	38	of	of	ADP
fbem-11200	100	39	enterprise	enterprise	NOUN
fbem-11200	100	40	research	research	NOUN
fbem-11200	100	41	and	and	CCONJ
fbem-11200	100	42	development	development	NOUN
fbem-11200	100	43	information	information	NOUN
fbem-11200	100	44	disclosure	disclosure	NOUN
fbem-11200	100	45	.	.	PUNCT
fbem-11200	101	1	6	6	NUM
fbem-11200	101	2	references	reference	NOUN
fbem-11200	101	3	[	[	X
fbem-11200	101	4	1	1	NUM
fbem-11200	101	5	]	]	X
fbem-11200	101	6	gary	gary	NOUN
fbem-11200	101	7	m.entwistle.exploring	m.entwistle.explore	VERB
fbem-11200	101	8	the	the	DET
fbem-11200	101	9	r&d	r&d	NOUN
fbem-11200	101	10	disclosure	disclosure	NOUN
fbem-11200	101	11	environment.accounting	environment.accounte	VERB
fbem-11200	101	12	horizons	horizon	NOUN
fbem-11200	101	13	,	,	PUNCT
fbem-11200	101	14	(	(	PUNCT
fbem-11200	101	15	1999	1999	NUM
fbem-11200	101	16	)	)	PUNCT
fbem-11200	101	17	no.4	no.4	PROPN
fbem-11200	101	18	,	,	PUNCT
fbem-11200	101	19	p.323—341	p.323—341	NOUN
fbem-11200	101	20	.	.	PUNCT
fbem-11200	102	1	[	[	X
fbem-11200	102	2	2	2	NUM
fbem-11200	102	3	]	]	PUNCT
fbem-11200	102	4	yuan	yuan	NOUN
fbem-11200	102	5	ding	ding	NOUN
fbem-11200	102	6	,	,	PUNCT
fbem-11200	102	7	gary	gary	PROPN
fbem-11200	102	8	entwistle	entwistle	PROPN
fbem-11200	102	9	,	,	PUNCT
fbem-11200	102	10	herve	herve	ADJ
fbem-11200	102	11	stolowy.international	stolowy.international	ADJ
fbem-11200	102	12	differernces	differernce	NOUN
fbem-11200	102	13	in	in	ADP
fbem-11200	102	14	research	research	NOUN
fbem-11200	102	15	and	and	CCONJ
fbem-11200	102	16	development	development	NOUN
fbem-11200	102	17	reporting	reporting	NOUN
fbem-11200	102	18	practices	practice	NOUN
fbem-11200	102	19	:	:	PUNCT
fbem-11200	102	20	a	a	DET
fbem-11200	102	21	french	french	ADJ
fbem-11200	102	22	and	and	CCONJ
fbem-11200	102	23	canadian	canadian	ADJ
fbem-11200	102	24	comparison	comparison	NOUN
fbem-11200	102	25	.	.	PUNCT
fbem-11200	103	1	advances	advance	NOUN
fbem-11200	103	2	in	in	ADP
fbem-11200	103	3	international	international	ADJ
fbem-11200	103	4	accounting	accounting	NOUN
fbem-11200	103	5	,	,	PUNCT
fbem-11200	103	6	(	(	PUNCT
fbem-11200	103	7	2004	2004	NUM
fbem-11200	103	8	)	)	PUNCT
fbem-11200	103	9	no.17	no.17	PROPN
fbem-11200	103	10	,	,	PUNCT
fbem-11200	103	11	p.55—68	p.55—68	NOUN
fbem-11200	103	12	.	.	PUNCT
fbem-11200	104	1	[	[	X
fbem-11200	104	2	3	3	X
fbem-11200	104	3	]	]	X
fbem-11200	104	4	xue	xue	PROPN
fbem-11200	104	5	yunkui	yunkui	PROPN
fbem-11200	104	6	,	,	PUNCT
fbem-11200	104	7	wang	wang	PROPN
fbem-11200	104	8	zhitai	zhitai	PROPN
fbem-11200	104	9	.	.	PUNCT
fbem-11200	105	1	the	the	DET
fbem-11200	105	2	importance	importance	NOUN
fbem-11200	105	3	of	of	ADP
fbem-11200	105	4	r&d	r&d	NOUN
fbem-11200	105	5	and	and	CCONJ
fbem-11200	105	6	the	the	DET
fbem-11200	105	7	improvement	improvement	NOUN
fbem-11200	105	8	of	of	ADP
fbem-11200	105	9	information	information	NOUN
fbem-11200	105	10	disclosure	disclosure	NOUN
fbem-11200	105	11	.	.	PUNCT
fbem-11200	106	1	accounting	accounting	NOUN
fbem-11200	106	2	research	research	NOUN
fbem-11200	106	3	,	,	PUNCT
fbem-11200	106	4	(	(	PUNCT
fbem-11200	106	5	2001	2001	NUM
fbem-11200	106	6	)	)	PUNCT
fbem-11200	106	7	no.03	no.03	PROPN
fbem-11200	106	8	,	,	PUNCT
fbem-11200	106	9	p.20	p.20	NOUN
fbem-11200	106	10	-	-	ADJ
fbem-11200	106	11	26	26	NUM
fbem-11200	106	12	+	+	NOUN
fbem-11200	106	13	65	65	NUM
fbem-11200	106	14	.	.	PUNCT
fbem-11200	107	1	[	[	X
fbem-11200	107	2	4	4	X
fbem-11200	107	3	]	]	X
fbem-11200	107	4	huang	huang	PROPN
fbem-11200	107	5	xiaohong	xiaohong	PROPN
fbem-11200	107	6	:	:	PUNCT
fbem-11200	107	7	voluntary	voluntary	ADJ
fbem-11200	107	8	information	information	NOUN
fbem-11200	107	9	disclosure	disclosure	NOUN
fbem-11200	107	10	of	of	ADP
fbem-11200	107	11	intangible	intangible	ADJ
fbem-11200	107	12	assets	asset	NOUN
fbem-11200	107	13	and	and	CCONJ
fbem-11200	107	14	an	an	DET
fbem-11200	107	15	empirical	empirical	ADJ
fbem-11200	107	16	study	study	NOUN
fbem-11200	107	17	of	of	ADP
fbem-11200	107	18	corporate	corporate	ADJ
fbem-11200	107	19	governance	governance	NOUN
fbem-11200	107	20	-	-	PUNCT
fbem-11200	107	21	a	a	DET
fbem-11200	107	22	case	case	NOUN
fbem-11200	107	23	study	study	NOUN
fbem-11200	107	24	of	of	ADP
fbem-11200	107	25	high	high	ADJ
fbem-11200	107	26	-	-	PUNCT
fbem-11200	107	27	tech	tech	NOUN
fbem-11200	107	28	listed	list	VERB
fbem-11200	107	29	companies	company	NOUN
fbem-11200	107	30	in	in	ADP
fbem-11200	107	31	china(ms	china(ms	NOUN
fbem-11200	107	32	.	.	PUNCT
fbem-11200	107	33	,southeast	,southeast	PUNCT
fbem-11200	107	34	university	university	PROPN
fbem-11200	107	35	,	,	PUNCT
fbem-11200	107	36	china	china	PROPN
fbem-11200	107	37	2006	2006	NUM
fbem-11200	107	38	)	)	PUNCT
fbem-11200	107	39	.	.	PUNCT
fbem-11200	108	1	[	[	X
fbem-11200	108	2	5	5	X
fbem-11200	108	3	]	]	PUNCT
fbem-11200	108	4	wang	wang	PROPN
fbem-11200	108	5	tong	tong	PROPN
fbem-11200	108	6	tong	tong	PROPN
fbem-11200	108	7	:	:	PUNCT
fbem-11200	108	8	high	high	ADJ
fbem-11200	108	9	-	-	PUNCT
fbem-11200	108	10	tech	tech	NOUN
fbem-11200	108	11	enterprises	enterprise	NOUN
fbem-11200	108	12	before	before	ADP
fbem-11200	108	13	and	and	CCONJ
fbem-11200	108	14	after	after	ADP
fbem-11200	108	15	the	the	DET
fbem-11200	108	16	identification	identification	NOUN
fbem-11200	108	17	of	of	ADP
fbem-11200	108	18	research	research	NOUN
fbem-11200	108	19	and	and	CCONJ
fbem-11200	108	20	development	development	NOUN
fbem-11200	108	21	information	information	NOUN
fbem-11200	108	22	disclosure	disclosure	NOUN
fbem-11200	108	23	(	(	PUNCT
fbem-11200	108	24	ms	ms	PROPN
fbem-11200	108	25	.	.	PROPN
fbem-11200	108	26	,anhui	,anhui	PUNCT
fbem-11200	108	27	university	university	PROPN
fbem-11200	108	28	of	of	ADP
fbem-11200	108	29	finance	finance	NOUN
fbem-11200	108	30	,	,	PUNCT
fbem-11200	108	31	china	china	PROPN
fbem-11200	108	32	2017	2017	NUM
fbem-11200	108	33	)	)	PUNCT
fbem-11200	108	34	.	.	PUNCT
fbem-11200	109	1	[	[	X
fbem-11200	109	2	6	6	NUM
fbem-11200	109	3	]	]	PUNCT
fbem-11200	109	4	xin	xin	PROPN
fbem-11200	109	5	yunfeng	yunfeng	PROPN
fbem-11200	109	6	:	:	PUNCT
fbem-11200	109	7	r&d	r&d	NOUN
fbem-11200	109	8	expenditure	expenditure	NOUN
fbem-11200	109	9	,	,	PUNCT
fbem-11200	109	10	corporate	corporate	ADJ
fbem-11200	109	11	performance	performance	NOUN
fbem-11200	109	12	and	and	CCONJ
fbem-11200	109	13	market	market	NOUN
fbem-11200	109	14	reaction	reaction	NOUN
fbem-11200	109	15	(	(	PUNCT
fbem-11200	109	16	ms	ms	PROPN
fbem-11200	109	17	.	.	PROPN
fbem-11200	109	18	,	,	PUNCT
fbem-11200	109	19	institute	institute	PROPN
fbem-11200	109	20	of	of	ADP
fbem-11200	109	21	financial	financial	PROPN
fbem-11200	109	22	sciences	sciences	PROPN
fbem-11200	109	23	,	,	PUNCT
fbem-11200	109	24	ministry	ministry	PROPN
fbem-11200	109	25	of	of	ADP
fbem-11200	109	26	finance	finance	PROPN
fbem-11200	109	27	,	,	PUNCT
fbem-11200	109	28	china	china	PROPN
fbem-11200	109	29	2013	2013	NUM
fbem-11200	109	30	)	)	PUNCT
fbem-11200	109	31	.	.	PUNCT
fbem-11200	110	1	[	[	X
fbem-11200	110	2	7	7	X
fbem-11200	110	3	]	]	X
fbem-11200	110	4	wang	wang	PROPN
fbem-11200	110	5	zhiliang	zhiliang	PROPN
fbem-11200	110	6	.	.	PUNCT
fbem-11200	111	1	the	the	DET
fbem-11200	111	2	usefulness	usefulness	NOUN
fbem-11200	111	3	of	of	ADP
fbem-11200	111	4	accounting	accounting	NOUN
fbem-11200	111	5	information	information	NOUN
fbem-11200	111	6	decision	decision	NOUN
fbem-11200	111	7	-	-	PUNCT
fbem-11200	111	8	making	make	VERB
fbem-11200	111	9	theoretical	theoretical	ADJ
fbem-11200	111	10	analysis	analysis	NOUN
fbem-11200	111	11	framework	framework	NOUN
fbem-11200	111	12	for	for	ADP
fbem-11200	111	13	the	the	DET
fbem-11200	111	14	construction	construction	NOUN
fbem-11200	111	15	of	of	ADP
fbem-11200	111	16	.	.	PUNCT
fbem-11200	112	1	accounting	account	VERB
fbem-11200	112	2	monthly	monthly	ADV
fbem-11200	112	3	,	,	PUNCT
fbem-11200	112	4	(	(	PUNCT
fbem-11200	112	5	2009	2009	NUM
fbem-11200	112	6	)	)	PUNCT
fbem-11200	112	7	no.1	no.1	NOUN
fbem-11200	112	8	,	,	PUNCT
fbem-11200	112	9	p.3	p.3	NOUN
fbem-11200	112	10	-	-	PUNCT
fbem-11200	112	11	5	5	NUM
fbem-11200	112	12	.	.	PUNCT
fbem-11200	113	1	[	[	X
fbem-11200	113	2	8	8	NUM
fbem-11200	113	3	]	]	X
fbem-11200	113	4	wang	wang	PROPN
fbem-11200	113	5	huifang	huifang	PROPN
fbem-11200	113	6	.	.	PUNCT
fbem-11200	114	1	redefining	redefine	VERB
fbem-11200	114	2	and	and	CCONJ
fbem-11200	114	3	regulating	regulate	VERB
fbem-11200	114	4	mandatory	mandatory	ADJ
fbem-11200	114	5	and	and	CCONJ
fbem-11200	114	6	voluntary	voluntary	ADJ
fbem-11200	114	7	disclosure	disclosure	NOUN
fbem-11200	114	8	of	of	ADP
fbem-11200	114	9	information	information	NOUN
fbem-11200	114	10	.	.	PUNCT
fbem-11200	115	1	macroeconomic	macroeconomic	ADJ
fbem-11200	115	2	research	research	NOUN
fbem-11200	115	3	,	,	PUNCT
fbem-11200	115	4	(	(	PUNCT
fbem-11200	115	5	2010	2010	NUM
fbem-11200	115	6	)	)	PUNCT
fbem-11200	115	7	no.12	no.12	PROPN
fbem-11200	115	8	,	,	PUNCT
fbem-11200	115	9	p.50	p.50	PROPN
fbem-11200	115	10	-	-	X
fbem-11200	115	11	54	54	NUM
fbem-11200	115	12	.	.	PUNCT