id	sid	tid	token	lemma	pos
fbem-11201	1	1	frontiers	frontier	NOUN
fbem-11201	1	2	in	in	ADP
fbem-11201	1	3	business	business	NOUN
fbem-11201	1	4	,	,	PUNCT
fbem-11201	1	5	economics	economic	NOUN
fbem-11201	1	6	and	and	CCONJ
fbem-11201	1	7	management	management	NOUN
fbem-11201	1	8	issn	issn	PROPN
fbem-11201	1	9	:	:	PUNCT
fbem-11201	1	10	2766	2766	NUM
fbem-11201	1	11	-	-	PUNCT
fbem-11201	1	12	824x	824x	NUM
fbem-11201	1	13	|	|	ADJ
fbem-11201	1	14	vol	vol	NOUN
fbem-11201	1	15	.	.	PROPN
fbem-11201	2	1	10	10	NUM
fbem-11201	2	2	,	,	PUNCT
fbem-11201	2	3	no	no	INTJ
fbem-11201	2	4	.	.	NOUN
fbem-11201	2	5	3	3	NUM
fbem-11201	2	6	,	,	PUNCT
fbem-11201	2	7	2023	2023	NUM
fbem-11201	2	8	7	7	NUM
fbem-11201	2	9	the	the	DET
fbem-11201	2	10	impact	impact	NOUN
fbem-11201	2	11	of	of	ADP
fbem-11201	2	12	director	director	NOUN
fbem-11201	2	13	executive	executive	NOUN
fbem-11201	2	14	liability	liability	NOUN
fbem-11201	2	15	insurance	insurance	NOUN
fbem-11201	2	16	on	on	ADP
fbem-11201	2	17	audit	audit	NOUN
fbem-11201	2	18	pricing	pricing	NOUN
fbem-11201	2	19	-take	-take	NOUN
fbem-11201	2	20	yanzhou	yanzhou	NOUN
fbem-11201	2	21	coal	coal	NOUN
fbem-11201	2	22	industry	industry	NOUN
fbem-11201	2	23	as	as	ADP
fbem-11201	2	24	an	an	DET
fbem-11201	2	25	example	example	NOUN
fbem-11201	2	26	sha	sha	PROPN
fbem-11201	2	27	lan	lan	PROPN
fbem-11201	2	28	,	,	PUNCT
fbem-11201	2	29	songmin	songmin	PROPN
fbem-11201	2	30	li	li	PROPN
fbem-11201	2	31	northwest	northwest	PROPN
fbem-11201	2	32	university	university	PROPN
fbem-11201	2	33	of	of	ADP
fbem-11201	2	34	political	political	ADJ
fbem-11201	2	35	science	science	NOUN
fbem-11201	2	36	and	and	CCONJ
fbem-11201	2	37	law	law	NOUN
fbem-11201	2	38	,	,	PUNCT
fbem-11201	2	39	china	china	PROPN
fbem-11201	2	40	abstract	abstract	PROPN
fbem-11201	2	41	:	:	PUNCT
fbem-11201	2	42	on	on	ADP
fbem-11201	2	43	april	april	PROPN
fbem-11201	2	44	3,2020	3,2020	NUM
fbem-11201	2	45	,	,	PUNCT
fbem-11201	2	46	the	the	DET
fbem-11201	2	47	news	news	NOUN
fbem-11201	2	48	that	that	PRON
fbem-11201	2	49	ping	pe	VERB
fbem-11201	2	50	an	an	DET
fbem-11201	2	51	insurance	insurance	NOUN
fbem-11201	2	52	of	of	ADP
fbem-11201	2	53	china	china	PROPN
fbem-11201	2	54	responded	respond	VERB
fbem-11201	2	55	to	to	ADP
fbem-11201	2	56	luckin	luckin	PROPN
fbem-11201	2	57	coffee	coffee	NOUN
fbem-11201	2	58	's	's	PART
fbem-11201	2	59	claim	claim	NOUN
fbem-11201	2	60	for	for	ADP
fbem-11201	2	61	director	director	NOUN
fbem-11201	2	62	liability	liability	NOUN
fbem-11201	2	63	insurance	insurance	NOUN
fbem-11201	2	64	triggered	trigger	VERB
fbem-11201	2	65	a	a	DET
fbem-11201	2	66	discussion	discussion	NOUN
fbem-11201	2	67	about	about	ADP
fbem-11201	2	68	director	director	NOUN
fbem-11201	2	69	liability	liability	NOUN
fbem-11201	2	70	insurance	insurance	NOUN
fbem-11201	2	71	.	.	PUNCT
fbem-11201	3	1	since	since	SCONJ
fbem-11201	3	2	2002	2002	NUM
fbem-11201	3	3	,	,	PUNCT
fbem-11201	3	4	more	more	ADJ
fbem-11201	3	5	and	and	CCONJ
fbem-11201	3	6	more	more	ADJ
fbem-11201	3	7	enterprises	enterprise	NOUN
fbem-11201	3	8	in	in	ADP
fbem-11201	3	9	china	china	PROPN
fbem-11201	3	10	buy	buy	VERB
fbem-11201	3	11	director	director	NOUN
fbem-11201	3	12	liability	liability	NOUN
fbem-11201	3	13	insurance	insurance	NOUN
fbem-11201	3	14	.	.	PUNCT
fbem-11201	4	1	so	so	ADV
fbem-11201	4	2	what	what	PRON
fbem-11201	4	3	is	be	AUX
fbem-11201	4	4	the	the	DET
fbem-11201	4	5	impact	impact	NOUN
fbem-11201	4	6	of	of	ADP
fbem-11201	4	7	director	director	NOUN
fbem-11201	4	8	liability	liability	NOUN
fbem-11201	4	9	insurance	insurance	NOUN
fbem-11201	4	10	on	on	ADP
fbem-11201	4	11	enterprises	enterprise	NOUN
fbem-11201	4	12	?	?	PUNCT
fbem-11201	5	1	can	can	AUX
fbem-11201	5	2	director	director	VERB
fbem-11201	5	3	liability	liability	NOUN
fbem-11201	5	4	insurance	insurance	NOUN
fbem-11201	5	5	play	play	VERB
fbem-11201	5	6	its	its	PRON
fbem-11201	5	7	role	role	NOUN
fbem-11201	5	8	,	,	PUNCT
fbem-11201	5	9	reduce	reduce	VERB
fbem-11201	5	10	the	the	DET
fbem-11201	5	11	risk	risk	NOUN
fbem-11201	5	12	of	of	ADP
fbem-11201	5	13	enterprise	enterprise	NOUN
fbem-11201	5	14	fraud	fraud	NOUN
fbem-11201	5	15	,	,	PUNCT
fbem-11201	5	16	and	and	CCONJ
fbem-11201	5	17	then	then	ADV
fbem-11201	5	18	reduce	reduce	VERB
fbem-11201	5	19	audit	audit	NOUN
fbem-11201	5	20	costs	cost	NOUN
fbem-11201	5	21	?	?	PUNCT
fbem-11201	6	1	many	many	ADJ
fbem-11201	6	2	scholars	scholar	NOUN
fbem-11201	6	3	have	have	AUX
fbem-11201	6	4	studied	study	VERB
fbem-11201	6	5	this	this	PRON
fbem-11201	6	6	,	,	PUNCT
fbem-11201	6	7	but	but	CCONJ
fbem-11201	6	8	they	they	PRON
fbem-11201	6	9	have	have	AUX
fbem-11201	6	10	not	not	PART
fbem-11201	6	11	reached	reach	VERB
fbem-11201	6	12	a	a	DET
fbem-11201	6	13	unified	unified	ADJ
fbem-11201	6	14	conclusion	conclusion	NOUN
fbem-11201	6	15	.	.	PUNCT
fbem-11201	7	1	this	this	DET
fbem-11201	7	2	paper	paper	NOUN
fbem-11201	7	3	analyzes	analyze	VERB
fbem-11201	7	4	the	the	DET
fbem-11201	7	5	case	case	NOUN
fbem-11201	7	6	companies	company	NOUN
fbem-11201	7	7	and	and	CCONJ
fbem-11201	7	8	studies	study	NOUN
fbem-11201	7	9	the	the	DET
fbem-11201	7	10	impact	impact	NOUN
fbem-11201	7	11	path	path	NOUN
fbem-11201	7	12	of	of	ADP
fbem-11201	7	13	director	director	NOUN
fbem-11201	7	14	liability	liability	NOUN
fbem-11201	7	15	insurance	insurance	NOUN
fbem-11201	7	16	,	,	PUNCT
fbem-11201	7	17	and	and	CCONJ
fbem-11201	7	18	finds	find	VERB
fbem-11201	7	19	that	that	PRON
fbem-11201	7	20	director	director	NOUN
fbem-11201	7	21	liability	liability	NOUN
fbem-11201	7	22	insurance	insurance	NOUN
fbem-11201	7	23	can	can	AUX
fbem-11201	7	24	reduce	reduce	VERB
fbem-11201	7	25	the	the	DET
fbem-11201	7	26	audit	audit	NOUN
fbem-11201	7	27	pricing	pricing	NOUN
fbem-11201	7	28	.	.	PUNCT
fbem-11201	8	1	keywords	keyword	NOUN
fbem-11201	8	2	:	:	PUNCT
fbem-11201	8	3	director	director	NOUN
fbem-11201	8	4	executive	executive	ADJ
fbem-11201	8	5	liability	liability	NOUN
fbem-11201	8	6	insurance	insurance	NOUN
fbem-11201	8	7	,	,	PUNCT
fbem-11201	8	8	audit	audit	NOUN
fbem-11201	8	9	pricing	pricing	NOUN
fbem-11201	8	10	.	.	PUNCT
fbem-11201	9	1	1	1	X
fbem-11201	9	2	.	.	X
fbem-11201	9	3	foreword	foreword	PROPN
fbem-11201	9	4	director	director	NOUN
fbem-11201	9	5	executive	executive	NOUN
fbem-11201	9	6	liability	liability	NOUN
fbem-11201	9	7	insurance	insurance	NOUN
fbem-11201	9	8	(	(	PUNCT
fbem-11201	9	9	hereinafter	hereinafter	NOUN
fbem-11201	9	10	referred	refer	VERB
fbem-11201	9	11	to	to	ADP
fbem-11201	9	12	as	as	ADP
fbem-11201	9	13	director	director	NOUN
fbem-11201	9	14	liability	liability	NOUN
fbem-11201	9	15	insurance	insurance	NOUN
fbem-11201	9	16	)	)	PUNCT
fbem-11201	9	17	is	be	AUX
fbem-11201	9	18	a	a	DET
fbem-11201	9	19	kind	kind	NOUN
fbem-11201	9	20	of	of	ADP
fbem-11201	9	21	insurance	insurance	NOUN
fbem-11201	9	22	purchased	purchase	VERB
fbem-11201	9	23	by	by	ADP
fbem-11201	9	24	the	the	DET
fbem-11201	9	25	insurance	insurance	NOUN
fbem-11201	9	26	company	company	NOUN
fbem-11201	9	27	to	to	PART
fbem-11201	9	28	bear	bear	VERB
fbem-11201	9	29	the	the	DET
fbem-11201	9	30	relevant	relevant	ADJ
fbem-11201	9	31	civil	civil	ADJ
fbem-11201	9	32	compensation	compensation	NOUN
fbem-11201	9	33	expenses	expense	NOUN
fbem-11201	9	34	when	when	SCONJ
fbem-11201	9	35	the	the	DET
fbem-11201	9	36	directors	director	NOUN
fbem-11201	9	37	and	and	CCONJ
fbem-11201	9	38	senior	senior	ADJ
fbem-11201	9	39	managers	manager	NOUN
fbem-11201	9	40	are	be	AUX
fbem-11201	9	41	investigated	investigate	VERB
fbem-11201	9	42	for	for	ADP
fbem-11201	9	43	negligence	negligence	NOUN
fbem-11201	9	44	or	or	CCONJ
fbem-11201	9	45	misconduct	misconduct	NOUN
fbem-11201	9	46	in	in	ADP
fbem-11201	9	47	the	the	DET
fbem-11201	9	48	process	process	NOUN
fbem-11201	9	49	of	of	ADP
fbem-11201	9	50	performing	perform	VERB
fbem-11201	9	51	their	their	PRON
fbem-11201	9	52	duties.after	duties.after	NOUN
fbem-11201	9	53	the	the	DET
fbem-11201	9	54	collapse	collapse	NOUN
fbem-11201	9	55	of	of	ADP
fbem-11201	9	56	the	the	DET
fbem-11201	9	57	us	us	PROPN
fbem-11201	9	58	stock	stock	NOUN
fbem-11201	9	59	market	market	NOUN
fbem-11201	9	60	in	in	ADP
fbem-11201	9	61	the	the	DET
fbem-11201	9	62	1930s	1930	NOUN
fbem-11201	9	63	,	,	PUNCT
fbem-11201	9	64	the	the	DET
fbem-11201	9	65	securities	security	NOUN
fbem-11201	9	66	regulatory	regulatory	ADJ
fbem-11201	9	67	law	law	NOUN
fbem-11201	9	68	suddenly	suddenly	ADV
fbem-11201	9	69	increased	increase	VERB
fbem-11201	9	70	the	the	DET
fbem-11201	9	71	liability	liability	NOUN
fbem-11201	9	72	risk	risk	NOUN
fbem-11201	9	73	of	of	ADP
fbem-11201	9	74	directors	director	NOUN
fbem-11201	9	75	and	and	CCONJ
fbem-11201	9	76	senior	senior	ADJ
fbem-11201	9	77	executives	executive	NOUN
fbem-11201	9	78	,	,	PUNCT
fbem-11201	9	79	resulting	result	VERB
fbem-11201	9	80	in	in	ADP
fbem-11201	9	81	the	the	DET
fbem-11201	9	82	director	director	NOUN
fbem-11201	9	83	liability	liability	NOUN
fbem-11201	9	84	insurance	insurance	NOUN
fbem-11201	9	85	.	.	PUNCT
fbem-11201	10	1	director	director	NOUN
fbem-11201	10	2	liability	liability	NOUN
fbem-11201	10	3	insurance	insurance	NOUN
fbem-11201	10	4	was	be	AUX
fbem-11201	10	5	introduced	introduce	VERB
fbem-11201	10	6	late	late	ADV
fbem-11201	10	7	in	in	ADP
fbem-11201	10	8	china	china	PROPN
fbem-11201	10	9	.	.	PUNCT
fbem-11201	11	1	in	in	ADP
fbem-11201	11	2	the	the	DET
fbem-11201	11	3	governance	governance	NOUN
fbem-11201	11	4	standards	standard	NOUN
fbem-11201	11	5	of	of	ADP
fbem-11201	11	6	listed	list	VERB
fbem-11201	11	7	companies	company	NOUN
fbem-11201	11	8	issued	issue	VERB
fbem-11201	11	9	by	by	ADP
fbem-11201	11	10	the	the	DET
fbem-11201	11	11	csrc	csrc	NOUN
fbem-11201	11	12	in	in	ADP
fbem-11201	11	13	2002	2002	NUM
fbem-11201	11	14	,	,	PUNCT
fbem-11201	11	15	it	it	PRON
fbem-11201	11	16	was	be	AUX
fbem-11201	11	17	mentioned	mention	VERB
fbem-11201	11	18	that	that	SCONJ
fbem-11201	11	19	"	"	PUNCT
fbem-11201	11	20	approved	approve	VERB
fbem-11201	11	21	by	by	ADP
fbem-11201	11	22	the	the	DET
fbem-11201	11	23	general	general	ADJ
fbem-11201	11	24	meeting	meeting	NOUN
fbem-11201	11	25	of	of	ADP
fbem-11201	11	26	shareholders	shareholder	NOUN
fbem-11201	11	27	,	,	PUNCT
fbem-11201	11	28	listed	list	VERB
fbem-11201	11	29	companies	company	NOUN
fbem-11201	11	30	can	can	AUX
fbem-11201	11	31	purchase	purchase	VERB
fbem-11201	11	32	liability	liability	NOUN
fbem-11201	11	33	insurance	insurance	NOUN
fbem-11201	11	34	for	for	ADP
fbem-11201	11	35	directors	director	NOUN
fbem-11201	11	36	"	"	PUNCT
fbem-11201	11	37	,	,	PUNCT
fbem-11201	11	38	which	which	PRON
fbem-11201	11	39	introduced	introduce	VERB
fbem-11201	11	40	the	the	DET
fbem-11201	11	41	director	director	NOUN
fbem-11201	11	42	liability	liability	NOUN
fbem-11201	11	43	insurance	insurance	NOUN
fbem-11201	11	44	system	system	NOUN
fbem-11201	11	45	into	into	ADP
fbem-11201	11	46	the	the	DET
fbem-11201	11	47	document	document	NOUN
fbem-11201	11	48	for	for	ADP
fbem-11201	11	49	the	the	DET
fbem-11201	11	50	first	first	ADJ
fbem-11201	11	51	time.after	time.after	NOUN
fbem-11201	11	52	more	more	ADJ
fbem-11201	11	53	than	than	ADP
fbem-11201	11	54	ten	ten	NUM
fbem-11201	11	55	years	year	NOUN
fbem-11201	11	56	of	of	ADP
fbem-11201	11	57	development	development	NOUN
fbem-11201	11	58	,	,	PUNCT
fbem-11201	11	59	director	director	NOUN
fbem-11201	11	60	liability	liability	NOUN
fbem-11201	11	61	insurance	insurance	NOUN
fbem-11201	11	62	gradually	gradually	ADV
fbem-11201	11	63	occupies	occupy	VERB
fbem-11201	11	64	a	a	DET
fbem-11201	11	65	place	place	NOUN
fbem-11201	11	66	in	in	ADP
fbem-11201	11	67	china	china	PROPN
fbem-11201	11	68	's	's	PART
fbem-11201	11	69	capital	capital	NOUN
fbem-11201	11	70	market	market	NOUN
fbem-11201	11	71	,	,	PUNCT
fbem-11201	11	72	and	and	CCONJ
fbem-11201	11	73	many	many	ADJ
fbem-11201	11	74	scholars	scholar	NOUN
fbem-11201	11	75	have	have	AUX
fbem-11201	11	76	carried	carry	VERB
fbem-11201	11	77	out	out	ADP
fbem-11201	11	78	a	a	DET
fbem-11201	11	79	series	series	NOUN
fbem-11201	11	80	of	of	ADP
fbem-11201	11	81	studies	study	NOUN
fbem-11201	11	82	on	on	ADP
fbem-11201	11	83	the	the	DET
fbem-11201	11	84	economic	economic	ADJ
fbem-11201	11	85	consequences	consequence	NOUN
fbem-11201	11	86	of	of	ADP
fbem-11201	11	87	director	director	NOUN
fbem-11201	11	88	liability	liability	NOUN
fbem-11201	11	89	insurance.but	insurance.but	PROPN
fbem-11201	11	90	a	a	DET
fbem-11201	11	91	unified	unified	ADJ
fbem-11201	11	92	conclusion	conclusion	NOUN
fbem-11201	11	93	has	have	AUX
fbem-11201	11	94	not	not	PART
fbem-11201	11	95	been	be	AUX
fbem-11201	11	96	reached	reach	VERB
fbem-11201	11	97	yet.the	yet.the	DET
fbem-11201	11	98	public	public	NOUN
fbem-11201	11	99	understands	understand	VERB
fbem-11201	11	100	director	director	NOUN
fbem-11201	11	101	liability	liability	NOUN
fbem-11201	11	102	insurance	insurance	NOUN
fbem-11201	11	103	began	begin	VERB
fbem-11201	11	104	on	on	ADP
fbem-11201	11	105	april	april	PROPN
fbem-11201	11	106	3,2020	3,2020	NUM
fbem-11201	11	107	,	,	PUNCT
fbem-11201	11	108	when	when	SCONJ
fbem-11201	11	109	ping	pe	VERB
fbem-11201	11	110	an	an	DET
fbem-11201	11	111	insurance	insurance	NOUN
fbem-11201	11	112	of	of	ADP
fbem-11201	11	113	china	china	PROPN
fbem-11201	11	114	responded	respond	VERB
fbem-11201	11	115	to	to	ADP
fbem-11201	11	116	luckin	luckin	PROPN
fbem-11201	11	117	coffee	coffee	NOUN
fbem-11201	11	118	's	's	PART
fbem-11201	11	119	claim	claim	NOUN
fbem-11201	11	120	for	for	SCONJ
fbem-11201	11	121	director	director	NOUN
fbem-11201	11	122	liability	liability	NOUN
fbem-11201	11	123	insurance.luckin	insurance.luckin	NOUN
fbem-11201	11	124	coffee	coffee	NOUN
fbem-11201	11	125	purchased	purchase	VERB
fbem-11201	11	126	director	director	NOUN
fbem-11201	11	127	liability	liability	NOUN
fbem-11201	11	128	insurance	insurance	NOUN
fbem-11201	11	129	for	for	ADP
fbem-11201	11	130	its	its	PRON
fbem-11201	11	131	senior	senior	ADJ
fbem-11201	11	132	executives	executive	NOUN
fbem-11201	11	133	.	.	PUNCT
fbem-11201	12	1	according	accord	VERB
fbem-11201	12	2	to	to	ADP
fbem-11201	12	3	the	the	DET
fbem-11201	12	4	underwriting	underwrite	VERB
fbem-11201	12	5	company	company	NOUN
fbem-11201	12	6	ping	ping	VERB
fbem-11201	12	7	an	an	DET
fbem-11201	12	8	insurance	insurance	NOUN
fbem-11201	12	9	,	,	PUNCT
fbem-11201	12	10	the	the	DET
fbem-11201	12	11	senior	senior	ADJ
fbem-11201	12	12	management	management	NOUN
fbem-11201	12	13	who	who	PRON
fbem-11201	12	14	intentionally	intentionally	ADV
fbem-11201	12	15	caused	cause	VERB
fbem-11201	12	16	losses	loss	NOUN
fbem-11201	12	17	to	to	ADP
fbem-11201	12	18	investors	investor	NOUN
fbem-11201	12	19	was	be	AUX
fbem-11201	12	20	not	not	PART
fbem-11201	12	21	covered	cover	VERB
fbem-11201	12	22	by	by	ADP
fbem-11201	12	23	the	the	DET
fbem-11201	12	24	insurance	insurance	NOUN
fbem-11201	12	25	.	.	PUNCT
fbem-11201	13	1	this	this	DET
fbem-11201	13	2	incident	incident	NOUN
fbem-11201	13	3	triggered	trigger	VERB
fbem-11201	13	4	a	a	DET
fbem-11201	13	5	discussion	discussion	NOUN
fbem-11201	13	6	of	of	ADP
fbem-11201	13	7	director	director	NOUN
fbem-11201	13	8	liability	liability	NOUN
fbem-11201	13	9	insurance.whether	insurance.whether	ADJ
fbem-11201	13	10	director	director	NOUN
fbem-11201	13	11	liability	liability	NOUN
fbem-11201	13	12	insurance	insurance	NOUN
fbem-11201	13	13	can	can	AUX
fbem-11201	13	14	improve	improve	VERB
fbem-11201	13	15	the	the	DET
fbem-11201	13	16	corporate	corporate	ADJ
fbem-11201	13	17	governance	governance	NOUN
fbem-11201	13	18	mechanism	mechanism	NOUN
fbem-11201	13	19	according	accord	VERB
fbem-11201	13	20	to	to	ADP
fbem-11201	13	21	its	its	PRON
fbem-11201	13	22	original	original	ADJ
fbem-11201	13	23	intention	intention	NOUN
fbem-11201	13	24	,	,	PUNCT
fbem-11201	13	25	or	or	CCONJ
fbem-11201	13	26	provide	provide	VERB
fbem-11201	13	27	the	the	DET
fbem-11201	13	28	bottom	bottom	ADJ
fbem-11201	13	29	line	line	NOUN
fbem-11201	13	30	for	for	ADP
fbem-11201	13	31	the	the	DET
fbem-11201	13	32	company	company	NOUN
fbem-11201	13	33	executives	executive	NOUN
fbem-11201	13	34	,	,	PUNCT
fbem-11201	13	35	increase	increase	VERB
fbem-11201	13	36	the	the	DET
fbem-11201	13	37	maximization	maximization	NOUN
fbem-11201	13	38	of	of	ADP
fbem-11201	13	39	personal	personal	ADJ
fbem-11201	13	40	interests	interest	NOUN
fbem-11201	13	41	and	and	CCONJ
fbem-11201	13	42	increase	increase	VERB
fbem-11201	13	43	the	the	DET
fbem-11201	13	44	internal	internal	ADJ
fbem-11201	13	45	control	control	NOUN
fbem-11201	13	46	risk	risk	NOUN
fbem-11201	13	47	of	of	ADP
fbem-11201	13	48	the	the	DET
fbem-11201	13	49	enterprise	enterprise	NOUN
fbem-11201	13	50	,	,	PUNCT
fbem-11201	13	51	and	and	CCONJ
fbem-11201	13	52	ultimately	ultimately	ADV
fbem-11201	13	53	increase	increase	VERB
fbem-11201	13	54	the	the	DET
fbem-11201	13	55	audit	audit	NOUN
fbem-11201	13	56	risk	risk	NOUN
fbem-11201	13	57	and	and	CCONJ
fbem-11201	13	58	pay	pay	VERB
fbem-11201	13	59	higher	high	ADJ
fbem-11201	13	60	audit	audit	NOUN
fbem-11201	13	61	costs.through	costs.through	NOUN
fbem-11201	13	62	data	datum	NOUN
fbem-11201	13	63	collection	collection	NOUN
fbem-11201	13	64	,	,	PUNCT
fbem-11201	13	65	it	it	PRON
fbem-11201	13	66	is	be	AUX
fbem-11201	13	67	found	find	VERB
fbem-11201	13	68	that	that	SCONJ
fbem-11201	13	69	the	the	DET
fbem-11201	13	70	premium	premium	NOUN
fbem-11201	13	71	of	of	ADP
fbem-11201	13	72	director	director	NOUN
fbem-11201	13	73	liability	liability	NOUN
fbem-11201	13	74	insurance	insurance	NOUN
fbem-11201	13	75	is	be	AUX
fbem-11201	13	76	far	far	ADV
fbem-11201	13	77	lower	low	ADJ
fbem-11201	13	78	than	than	ADP
fbem-11201	13	79	the	the	DET
fbem-11201	13	80	financial	financial	ADJ
fbem-11201	13	81	statement	statement	NOUN
fbem-11201	13	82	audit	audit	NOUN
fbem-11201	13	83	fee	fee	NOUN
fbem-11201	13	84	paid	pay	VERB
fbem-11201	13	85	by	by	ADP
fbem-11201	13	86	the	the	DET
fbem-11201	13	87	enterprise.if	enterprise.if	PROPN
fbem-11201	13	88	the	the	DET
fbem-11201	13	89	fourth	fourth	PROPN
fbem-11201	13	90	party	party	NOUN
fbem-11201	13	91	supervision	supervision	NOUN
fbem-11201	13	92	mechanism	mechanism	NOUN
fbem-11201	13	93	is	be	AUX
fbem-11201	13	94	introduced	introduce	VERB
fbem-11201	13	95	by	by	ADP
fbem-11201	13	96	insured	insured	ADJ
fbem-11201	13	97	director	director	NOUN
fbem-11201	13	98	liability	liability	NOUN
fbem-11201	13	99	insurance	insurance	NOUN
fbem-11201	13	100	,	,	PUNCT
fbem-11201	13	101	it	it	PRON
fbem-11201	13	102	can	can	AUX
fbem-11201	13	103	replace	replace	VERB
fbem-11201	13	104	the	the	DET
fbem-11201	13	105	external	external	ADJ
fbem-11201	13	106	supervision	supervision	NOUN
fbem-11201	13	107	effect	effect	NOUN
fbem-11201	13	108	of	of	ADP
fbem-11201	13	109	some	some	DET
fbem-11201	13	110	audit	audit	NOUN
fbem-11201	13	111	to	to	ADP
fbem-11201	13	112	some	some	DET
fbem-11201	13	113	extent	extent	NOUN
fbem-11201	13	114	,	,	PUNCT
fbem-11201	13	115	so	so	SCONJ
fbem-11201	13	116	as	as	SCONJ
fbem-11201	13	117	to	to	PART
fbem-11201	13	118	reduce	reduce	VERB
fbem-11201	13	119	the	the	DET
fbem-11201	13	120	expenditure	expenditure	NOUN
fbem-11201	13	121	of	of	ADP
fbem-11201	13	122	audit	audit	NOUN
fbem-11201	13	123	expense	expense	NOUN
fbem-11201	13	124	.	.	PUNCT
fbem-11201	14	1	therefore	therefore	ADV
fbem-11201	14	2	,	,	PUNCT
fbem-11201	14	3	the	the	DET
fbem-11201	14	4	exploration	exploration	NOUN
fbem-11201	14	5	of	of	ADP
fbem-11201	14	6	the	the	DET
fbem-11201	14	7	audit	audit	NOUN
fbem-11201	14	8	expense	expense	NOUN
fbem-11201	14	9	mechanism	mechanism	NOUN
fbem-11201	14	10	of	of	ADP
fbem-11201	14	11	director	director	NOUN
fbem-11201	14	12	liability	liability	NOUN
fbem-11201	14	13	insurance	insurance	NOUN
fbem-11201	14	14	will	will	AUX
fbem-11201	14	15	be	be	AUX
fbem-11201	14	16	of	of	ADP
fbem-11201	14	17	practical	practical	ADJ
fbem-11201	14	18	significance	significance	NOUN
fbem-11201	14	19	.	.	PUNCT
fbem-11201	15	1	2	2	X
fbem-11201	15	2	.	.	X
fbem-11201	15	3	literature	literature	NOUN
fbem-11201	15	4	references	reference	NOUN
fbem-11201	15	5	some	some	DET
fbem-11201	15	6	scholars	scholar	NOUN
fbem-11201	15	7	have	have	AUX
fbem-11201	15	8	conducted	conduct	VERB
fbem-11201	15	9	relevant	relevant	ADJ
fbem-11201	15	10	studies	study	NOUN
fbem-11201	15	11	on	on	ADP
fbem-11201	15	12	the	the	DET
fbem-11201	15	13	impact	impact	NOUN
fbem-11201	15	14	of	of	ADP
fbem-11201	15	15	director	director	NOUN
fbem-11201	15	16	liability	liability	NOUN
fbem-11201	15	17	insurance	insurance	NOUN
fbem-11201	15	18	on	on	ADP
fbem-11201	15	19	audit	audit	NOUN
fbem-11201	15	20	pricing	pricing	NOUN
fbem-11201	15	21	,	,	PUNCT
fbem-11201	15	22	but	but	CCONJ
fbem-11201	15	23	no	no	DET
fbem-11201	15	24	unified	unified	ADJ
fbem-11201	15	25	conclusion	conclusion	NOUN
fbem-11201	15	26	.	.	PUNCT
fbem-11201	16	1	some	some	DET
fbem-11201	16	2	scholars	scholar	NOUN
fbem-11201	16	3	believe	believe	VERB
fbem-11201	16	4	that	that	SCONJ
fbem-11201	16	5	director	director	NOUN
fbem-11201	16	6	liability	liability	NOUN
fbem-11201	16	7	insurance	insurance	NOUN
fbem-11201	16	8	will	will	AUX
fbem-11201	16	9	increase	increase	VERB
fbem-11201	16	10	the	the	DET
fbem-11201	16	11	audit	audit	NOUN
fbem-11201	16	12	pricing	pricing	NOUN
fbem-11201	16	13	.	.	PUNCT
fbem-11201	17	1	zhang	zhang	PROPN
fbem-11201	17	2	yueling	yuele	VERB
fbem-11201	17	3	et	et	PROPN
fbem-11201	17	4	al	al	PROPN
fbem-11201	17	5	.	.	PROPN
fbem-11201	18	1	(	(	PUNCT
fbem-11201	18	2	2022	2022	NUM
fbem-11201	18	3	)	)	PUNCT
fbem-11201	18	4	took	take	VERB
fbem-11201	18	5	china	china	PROPN
fbem-11201	18	6	's	's	PART
fbem-11201	18	7	a	a	DET
fbem-11201	18	8	-	-	PUNCT
fbem-11201	18	9	share	share	NOUN
fbem-11201	18	10	listed	list	VERB
fbem-11201	18	11	companies	company	NOUN
fbem-11201	18	12	in	in	ADP
fbem-11201	18	13	2015	2015	NUM
fbem-11201	18	14	-	-	SYM
fbem-11201	18	15	2019	2019	NUM
fbem-11201	18	16	as	as	ADP
fbem-11201	18	17	the	the	DET
fbem-11201	18	18	research	research	NOUN
fbem-11201	18	19	sample	sample	NOUN
fbem-11201	18	20	,	,	PUNCT
fbem-11201	18	21	and	and	CCONJ
fbem-11201	18	22	added	add	VERB
fbem-11201	18	23	internal	internal	ADJ
fbem-11201	18	24	control	control	NOUN
fbem-11201	18	25	quality	quality	NOUN
fbem-11201	18	26	as	as	ADP
fbem-11201	18	27	the	the	DET
fbem-11201	18	28	adjustment	adjustment	NOUN
fbem-11201	18	29	variable.the	variable.the	DET
fbem-11201	18	30	study	study	NOUN
fbem-11201	18	31	found	find	VERB
fbem-11201	18	32	that	that	SCONJ
fbem-11201	18	33	the	the	DET
fbem-11201	18	34	companies	company	NOUN
fbem-11201	18	35	that	that	PRON
fbem-11201	18	36	bought	buy	VERB
fbem-11201	18	37	director	director	NOUN
fbem-11201	18	38	liability	liability	NOUN
fbem-11201	18	39	insurance	insurance	NOUN
fbem-11201	18	40	paid	pay	VERB
fbem-11201	18	41	higher	high	ADJ
fbem-11201	18	42	audit	audit	NOUN
fbem-11201	18	43	fees	fee	NOUN
fbem-11201	18	44	,	,	PUNCT
fbem-11201	18	45	and	and	CCONJ
fbem-11201	18	46	the	the	DET
fbem-11201	18	47	quality	quality	NOUN
fbem-11201	18	48	of	of	ADP
fbem-11201	18	49	internal	internal	ADJ
fbem-11201	18	50	control	control	NOUN
fbem-11201	18	51	significantly	significantly	ADV
fbem-11201	18	52	promoted	promote	VERB
fbem-11201	18	53	the	the	DET
fbem-11201	18	54	positive	positive	ADJ
fbem-11201	18	55	relationship	relationship	NOUN
fbem-11201	18	56	between	between	ADP
fbem-11201	18	57	director	director	NOUN
fbem-11201	18	58	liability	liability	NOUN
fbem-11201	18	59	insurance	insurance	NOUN
fbem-11201	18	60	and	and	CCONJ
fbem-11201	18	61	audit	audit	NOUN
fbem-11201	18	62	costs	cost	NOUN
fbem-11201	18	63	.	.	PUNCT
fbem-11201	19	1	yao	yao	PROPN
fbem-11201	19	2	hui	hui	PROPN
fbem-11201	19	3	and	and	CCONJ
fbem-11201	19	4	gao	gao	PROPN
fbem-11201	19	5	kai	kai	PROPN
fbem-11201	19	6	(	(	PUNCT
fbem-11201	19	7	2022	2022	NUM
fbem-11201	19	8	)	)	PUNCT
fbem-11201	19	9	the	the	DET
fbem-11201	19	10	introduction	introduction	NOUN
fbem-11201	19	11	of	of	ADP
fbem-11201	19	12	directors	director	NOUN
fbem-11201	19	13	'	'	PART
fbem-11201	19	14	liability	liability	NOUN
fbem-11201	19	15	insurance	insurance	NOUN
fbem-11201	19	16	by	by	ADP
fbem-11201	19	17	listed	list	VERB
fbem-11201	19	18	companies	company	NOUN
fbem-11201	19	19	can	can	AUX
fbem-11201	19	20	significantly	significantly	ADV
fbem-11201	19	21	increase	increase	VERB
fbem-11201	19	22	the	the	DET
fbem-11201	19	23	audit	audit	NOUN
fbem-11201	19	24	costs.at	costs.at	ADP
fbem-11201	19	25	the	the	DET
fbem-11201	19	26	same	same	ADJ
fbem-11201	19	27	time	time	NOUN
fbem-11201	19	28	,	,	PUNCT
fbem-11201	19	29	the	the	DET
fbem-11201	19	30	study	study	NOUN
fbem-11201	19	31	found	find	VERB
fbem-11201	19	32	that	that	SCONJ
fbem-11201	19	33	under	under	ADP
fbem-11201	19	34	a	a	DET
fbem-11201	19	35	lower	low	ADJ
fbem-11201	19	36	level	level	NOUN
fbem-11201	19	37	of	of	ADP
fbem-11201	19	38	internal	internal	ADJ
fbem-11201	19	39	control	control	NOUN
fbem-11201	19	40	,	,	PUNCT
fbem-11201	19	41	the	the	DET
fbem-11201	19	42	positive	positive	ADJ
fbem-11201	19	43	relationship	relationship	NOUN
fbem-11201	19	44	between	between	ADP
fbem-11201	19	45	directors	director	NOUN
fbem-11201	19	46	'	'	PART
fbem-11201	19	47	liability	liability	NOUN
fbem-11201	19	48	insurance	insurance	NOUN
fbem-11201	19	49	and	and	CCONJ
fbem-11201	19	50	the	the	DET
fbem-11201	19	51	company	company	NOUN
fbem-11201	19	52	's	's	PART
fbem-11201	19	53	audit	audit	NOUN
fbem-11201	19	54	costs	cost	NOUN
fbem-11201	19	55	is	be	AUX
fbem-11201	19	56	more	more	ADV
fbem-11201	19	57	significant	significant	ADJ
fbem-11201	19	58	.	.	PUNCT
fbem-11201	20	1	whether	whether	SCONJ
fbem-11201	20	2	li	li	PROPN
fbem-11201	20	3	qiyang	qiyang	PROPN
fbem-11201	20	4	(	(	PUNCT
fbem-11201	20	5	2022	2022	NUM
fbem-11201	20	6	)	)	PUNCT
fbem-11201	20	7	insured	insure	VERB
fbem-11201	20	8	director	director	NOUN
fbem-11201	20	9	liability	liability	NOUN
fbem-11201	20	10	insurance	insurance	NOUN
fbem-11201	20	11	has	have	VERB
fbem-11201	20	12	a	a	DET
fbem-11201	20	13	significant	significant	ADJ
fbem-11201	20	14	promotion	promotion	NOUN
fbem-11201	20	15	effect	effect	NOUN
fbem-11201	20	16	on	on	ADP
fbem-11201	20	17	the	the	DET
fbem-11201	20	18	audit	audit	NOUN
fbem-11201	20	19	pricing	pricing	NOUN
fbem-11201	20	20	,	,	PUNCT
fbem-11201	20	21	and	and	CCONJ
fbem-11201	20	22	the	the	PRON
fbem-11201	20	23	longer	long	ADV
fbem-11201	20	24	the	the	DET
fbem-11201	20	25	insurance	insurance	NOUN
fbem-11201	20	26	time	time	NOUN
fbem-11201	20	27	,	,	PUNCT
fbem-11201	20	28	the	the	PRON
fbem-11201	20	29	larger	large	ADJ
fbem-11201	20	30	the	the	DET
fbem-11201	20	31	amount	amount	NOUN
fbem-11201	20	32	of	of	ADP
fbem-11201	20	33	insurance	insurance	NOUN
fbem-11201	20	34	,	,	PUNCT
fbem-11201	20	35	the	the	PRON
fbem-11201	20	36	higher	high	ADJ
fbem-11201	20	37	the	the	DET
fbem-11201	20	38	fees	fee	NOUN
fbem-11201	20	39	charged	charge	VERB
fbem-11201	20	40	by	by	ADP
fbem-11201	20	41	the	the	DET
fbem-11201	20	42	audit	audit	NOUN
fbem-11201	20	43	activities	activity	NOUN
fbem-11201	20	44	.	.	PUNCT
fbem-11201	21	1	ling	ling	PROPN
fbem-11201	21	2	shi	shi	PROPN
fbem-11201	21	3	show	show	PROPN
fbem-11201	21	4	(	(	PUNCT
fbem-11201	21	5	2020	2020	NUM
fbem-11201	21	6	)	)	PUNCT
fbem-11201	21	7	based	base	VERB
fbem-11201	21	8	on	on	ADP
fbem-11201	21	9	the	the	DET
fbem-11201	21	10	shanghai	shanghai	PROPN
fbem-11201	21	11	and	and	CCONJ
fbem-11201	21	12	shenzhen	shenzhen	PROPN
fbem-11201	21	13	stock	stock	PROPN
fbem-11201	21	14	exchange	exchange	PROPN
fbem-11201	21	15	listed	list	VERB
fbem-11201	21	16	companies	company	NOUN
fbem-11201	21	17	in	in	ADP
fbem-11201	21	18	2003	2003	NUM
fbem-11201	21	19	-	-	SYM
fbem-11201	21	20	2017	2017	NUM
fbem-11201	21	21	data	datum	NOUN
fbem-11201	21	22	found	find	VERB
fbem-11201	21	23	that	that	SCONJ
fbem-11201	21	24	the	the	DET
fbem-11201	21	25	introduction	introduction	NOUN
fbem-11201	21	26	of	of	ADP
fbem-11201	21	27	director	director	NOUN
fbem-11201	21	28	liability	liability	NOUN
fbem-11201	21	29	risks	risk	NOUN
fbem-11201	21	30	will	will	AUX
fbem-11201	21	31	significantly	significantly	ADV
fbem-11201	21	32	increase	increase	VERB
fbem-11201	21	33	the	the	DET
fbem-11201	21	34	audit	audit	NOUN
fbem-11201	21	35	expenses	expense	NOUN
fbem-11201	21	36	of	of	ADP
fbem-11201	21	37	listed	list	VERB
fbem-11201	21	38	companies	company	NOUN
fbem-11201	21	39	,	,	PUNCT
fbem-11201	21	40	and	and	CCONJ
fbem-11201	21	41	the	the	DET
fbem-11201	21	42	increase	increase	NOUN
fbem-11201	21	43	of	of	ADP
fbem-11201	21	44	the	the	DET
fbem-11201	21	45	audit	audit	NOUN
fbem-11201	21	46	expenses	expense	NOUN
fbem-11201	21	47	because	because	SCONJ
fbem-11201	21	48	the	the	DET
fbem-11201	21	49	insurer	insurer	NOUN
fbem-11201	21	50	active	active	ADJ
fbem-11201	21	51	supervision	supervision	NOUN
fbem-11201	21	52	behavior	behavior	NOUN
fbem-11201	21	53	,	,	PUNCT
fbem-11201	21	54	the	the	DET
fbem-11201	21	55	pursuit	pursuit	NOUN
fbem-11201	21	56	of	of	ADP
fbem-11201	21	57	higher	high	ADJ
fbem-11201	21	58	audit	audit	NOUN
fbem-11201	21	59	quality	quality	NOUN
fbem-11201	21	60	,	,	PUNCT
fbem-11201	21	61	rather	rather	ADV
fbem-11201	21	62	than	than	ADP
fbem-11201	21	63	the	the	DET
fbem-11201	21	64	resulting	result	VERB
fbem-11201	21	65	opportunistic	opportunistic	ADJ
fbem-11201	21	66	behavior	behavior	NOUN
fbem-11201	21	67	.	.	PUNCT
fbem-11201	22	1	the	the	DET
fbem-11201	22	2	study	study	NOUN
fbem-11201	22	3	found	find	VERB
fbem-11201	22	4	that	that	SCONJ
fbem-11201	22	5	buying	buy	VERB
fbem-11201	22	6	board	board	NOUN
fbem-11201	22	7	liability	liability	NOUN
fbem-11201	22	8	insurance	insurance	NOUN
fbem-11201	22	9	would	would	AUX
fbem-11201	22	10	increase	increase	VERB
fbem-11201	22	11	the	the	DET
fbem-11201	22	12	company	company	NOUN
fbem-11201	22	13	's	's	PART
fbem-11201	22	14	audit	audit	NOUN
fbem-11201	22	15	costs	cost	VERB
fbem-11201	22	16	.zeng	.zeng	PRON
fbem-11201	22	17	chunhua	chunhua	PROPN
fbem-11201	22	18	and	and	CCONJ
fbem-11201	22	19	li	li	PROPN
fbem-11201	22	20	yuan	yuan	PROPN
fbem-11201	22	21	found	find	VERB
fbem-11201	22	22	that	that	SCONJ
fbem-11201	22	23	buying	buy	VERB
fbem-11201	22	24	board	board	NOUN
fbem-11201	22	25	liability	liability	NOUN
fbem-11201	22	26	insurance	insurance	NOUN
fbem-11201	22	27	would	would	AUX
fbem-11201	22	28	increase	increase	VERB
fbem-11201	22	29	the	the	DET
fbem-11201	22	30	company	company	NOUN
fbem-11201	22	31	's	's	PART
fbem-11201	22	32	audit	audit	NOUN
fbem-11201	22	33	costs	cost	NOUN
fbem-11201	22	34	.	.	PUNCT
fbem-11201	23	1	yuan	yuan	NOUN
fbem-11201	23	2	rongli	rongli	NOUN
fbem-11201	23	3	et	et	PROPN
fbem-11201	23	4	al	al	PROPN
fbem-11201	23	5	.	.	PROPN
fbem-11201	24	1	(	(	PUNCT
fbem-11201	24	2	2018	2018	NUM
fbem-11201	24	3	)	)	PUNCT
fbem-11201	24	4	found	find	VERB
fbem-11201	24	5	that	that	SCONJ
fbem-11201	24	6	the	the	DET
fbem-11201	24	7	purchase	purchase	NOUN
fbem-11201	24	8	of	of	ADP
fbem-11201	24	9	directors	director	NOUN
fbem-11201	24	10	'	'	PART
fbem-11201	24	11	liability	liability	NOUN
fbem-11201	24	12	insurance	insurance	NOUN
fbem-11201	24	13	would	would	AUX
fbem-11201	24	14	increase	increase	VERB
fbem-11201	24	15	the	the	DET
fbem-11201	24	16	audit	audit	NOUN
fbem-11201	24	17	cost	cost	NOUN
fbem-11201	24	18	,	,	PUNCT
fbem-11201	24	19	and	and	CCONJ
fbem-11201	24	20	the	the	DET
fbem-11201	24	21	purchase	purchase	NOUN
fbem-11201	24	22	of	of	ADP
fbem-11201	24	23	directors	director	NOUN
fbem-11201	24	24	'	'	PART
fbem-11201	24	25	liability	liability	NOUN
fbem-11201	24	26	insurance	insurance	NOUN
fbem-11201	24	27	8	8	NUM
fbem-11201	24	28	may	may	AUX
fbem-11201	24	29	transfer	transfer	VERB
fbem-11201	24	30	the	the	DET
fbem-11201	24	31	personal	personal	ADJ
fbem-11201	24	32	responsibility	responsibility	NOUN
fbem-11201	24	33	of	of	ADP
fbem-11201	24	34	the	the	DET
fbem-11201	24	35	management	management	NOUN
fbem-11201	24	36	,	,	PUNCT
fbem-11201	24	37	which	which	PRON
fbem-11201	24	38	to	to	ADP
fbem-11201	24	39	a	a	DET
fbem-11201	24	40	certain	certain	ADJ
fbem-11201	24	41	extent	extent	NOUN
fbem-11201	24	42	is	be	AUX
fbem-11201	24	43	excessive	excessive	ADJ
fbem-11201	24	44	protection	protection	NOUN
fbem-11201	24	45	,	,	PUNCT
fbem-11201	24	46	induce	induce	VERB
fbem-11201	24	47	and	and	CCONJ
fbem-11201	24	48	aggravate	aggravate	VERB
fbem-11201	24	49	moral	moral	ADJ
fbem-11201	24	50	hazard	hazard	NOUN
fbem-11201	24	51	,	,	PUNCT
fbem-11201	24	52	increase	increase	VERB
fbem-11201	24	53	agency	agency	NOUN
fbem-11201	24	54	conflict	conflict	NOUN
fbem-11201	24	55	,	,	PUNCT
fbem-11201	24	56	and	and	CCONJ
fbem-11201	24	57	then	then	ADV
fbem-11201	24	58	increase	increase	VERB
fbem-11201	24	59	the	the	DET
fbem-11201	24	60	audit	audit	NOUN
fbem-11201	24	61	cost	cost	NOUN
fbem-11201	24	62	.	.	PUNCT
fbem-11201	25	1	wu	wu	PROPN
fbem-11201	25	2	ziyuan	ziyuan	PROPN
fbem-11201	25	3	(	(	PUNCT
fbem-11201	25	4	2018	2018	NUM
fbem-11201	25	5	)	)	PUNCT
fbem-11201	25	6	the	the	DET
fbem-11201	25	7	board	board	NOUN
fbem-11201	25	8	liability	liability	NOUN
fbem-11201	25	9	insurance	insurance	NOUN
fbem-11201	25	10	policy	policy	NOUN
fbem-11201	25	11	will	will	AUX
fbem-11201	25	12	significantly	significantly	ADV
fbem-11201	25	13	increase	increase	VERB
fbem-11201	25	14	the	the	DET
fbem-11201	25	15	audit	audit	NOUN
fbem-11201	25	16	costs	cost	NOUN
fbem-11201	25	17	.	.	PUNCT
fbem-11201	26	1	li	li	PROPN
fbem-11201	26	2	yuan	yuan	PROPN
fbem-11201	26	3	(	(	PUNCT
fbem-11201	26	4	2018	2018	NUM
fbem-11201	26	5	)	)	PUNCT
fbem-11201	26	6	and	and	CCONJ
fbem-11201	26	7	jin	jin	PROPN
fbem-11201	26	8	xiu	xiu	PROPN
fbem-11201	26	9	(	(	PUNCT
fbem-11201	26	10	2019	2019	NUM
fbem-11201	26	11	)	)	PUNCT
fbem-11201	26	12	also	also	ADV
fbem-11201	26	13	got	get	VERB
fbem-11201	26	14	the	the	DET
fbem-11201	26	15	same	same	ADJ
fbem-11201	26	16	conclusion	conclusion	NOUN
fbem-11201	26	17	that	that	SCONJ
fbem-11201	26	18	director	director	NOUN
fbem-11201	26	19	liability	liability	NOUN
fbem-11201	26	20	insurance	insurance	NOUN
fbem-11201	26	21	and	and	CCONJ
fbem-11201	26	22	audit	audit	NOUN
fbem-11201	26	23	costs	cost	NOUN
fbem-11201	26	24	were	be	AUX
fbem-11201	26	25	significantly	significantly	ADV
fbem-11201	26	26	positive	positive	ADJ
fbem-11201	26	27	correlation	correlation	NOUN
fbem-11201	26	28	.	.	PUNCT
fbem-11201	27	1	some	some	DET
fbem-11201	27	2	scholars	scholar	NOUN
fbem-11201	27	3	also	also	ADV
fbem-11201	27	4	believe	believe	VERB
fbem-11201	27	5	that	that	SCONJ
fbem-11201	27	6	director	director	NOUN
fbem-11201	27	7	liability	liability	NOUN
fbem-11201	27	8	insurance	insurance	NOUN
fbem-11201	27	9	will	will	AUX
fbem-11201	27	10	lower	lower	VERB
fbem-11201	27	11	the	the	DET
fbem-11201	27	12	audit	audit	NOUN
fbem-11201	27	13	pricing.chai	pricing.chai	PROPN
fbem-11201	27	14	xishuai	xishuai	NOUN
fbem-11201	27	15	(	(	PUNCT
fbem-11201	27	16	2021	2021	NUM
fbem-11201	27	17	)	)	PUNCT
fbem-11201	27	18	director	director	NOUN
fbem-11201	27	19	and	and	CCONJ
fbem-11201	27	20	executive	executive	NOUN
fbem-11201	27	21	liability	liability	NOUN
fbem-11201	27	22	insurance	insurance	NOUN
fbem-11201	27	23	has	have	VERB
fbem-11201	27	24	a	a	DET
fbem-11201	27	25	positive	positive	ADJ
fbem-11201	27	26	impact	impact	NOUN
fbem-11201	27	27	on	on	ADP
fbem-11201	27	28	the	the	DET
fbem-11201	27	29	quality	quality	NOUN
fbem-11201	27	30	of	of	ADP
fbem-11201	27	31	accounting	accounting	NOUN
fbem-11201	27	32	information	information	NOUN
fbem-11201	27	33	of	of	ADP
fbem-11201	27	34	enterprises	enterprise	NOUN
fbem-11201	27	35	.	.	PUNCT
fbem-11201	28	1	the	the	DET
fbem-11201	28	2	purchase	purchase	NOUN
fbem-11201	28	3	of	of	ADP
fbem-11201	28	4	this	this	DET
fbem-11201	28	5	insurance	insurance	NOUN
fbem-11201	28	6	by	by	ADP
fbem-11201	28	7	listed	list	VERB
fbem-11201	28	8	companies	company	NOUN
fbem-11201	28	9	is	be	AUX
fbem-11201	28	10	conducive	conducive	ADJ
fbem-11201	28	11	to	to	ADP
fbem-11201	28	12	improving	improve	VERB
fbem-11201	28	13	the	the	DET
fbem-11201	28	14	quality	quality	NOUN
fbem-11201	28	15	of	of	ADP
fbem-11201	28	16	their	their	PRON
fbem-11201	28	17	accounting	accounting	NOUN
fbem-11201	28	18	information.director	information.director	PROPN
fbem-11201	28	19	liability	liability	NOUN
fbem-11201	28	20	insurance	insurance	NOUN
fbem-11201	28	21	leads	lead	VERB
fbem-11201	28	22	to	to	ADP
fbem-11201	28	23	the	the	DET
fbem-11201	28	24	improvement	improvement	NOUN
fbem-11201	28	25	of	of	ADP
fbem-11201	28	26	the	the	DET
fbem-11201	28	27	quality	quality	NOUN
fbem-11201	28	28	of	of	ADP
fbem-11201	28	29	accounting	accounting	NOUN
fbem-11201	28	30	information	information	NOUN
fbem-11201	28	31	by	by	ADP
fbem-11201	28	32	reducing	reduce	VERB
fbem-11201	28	33	the	the	DET
fbem-11201	28	34	agency	agency	NOUN
fbem-11201	28	35	costs.yang	costs.yang	PROPN
fbem-11201	28	36	ruiming	ruiming	NOUN
fbem-11201	28	37	(	(	PUNCT
fbem-11201	28	38	2021	2021	NUM
fbem-11201	28	39	)	)	PUNCT
fbem-11201	28	40	found	find	VERB
fbem-11201	28	41	that	that	SCONJ
fbem-11201	28	42	the	the	DET
fbem-11201	28	43	audit	audit	NOUN
fbem-11201	28	44	expenses	expense	NOUN
fbem-11201	28	45	of	of	ADP
fbem-11201	28	46	the	the	DET
fbem-11201	28	47	case	case	NOUN
fbem-11201	28	48	company	company	NOUN
fbem-11201	28	49	showed	show	VERB
fbem-11201	28	50	a	a	DET
fbem-11201	28	51	downward	downward	ADJ
fbem-11201	28	52	trend	trend	NOUN
fbem-11201	28	53	during	during	ADP
fbem-11201	28	54	the	the	DET
fbem-11201	28	55	period	period	NOUN
fbem-11201	28	56	of	of	ADP
fbem-11201	28	57	case	case	NOUN
fbem-11201	28	58	analysis	analysis	NOUN
fbem-11201	28	59	.	.	PUNCT
fbem-11201	29	1	there	there	PRON
fbem-11201	29	2	is	be	VERB
fbem-11201	29	3	no	no	DET
fbem-11201	29	4	unified	unified	ADJ
fbem-11201	29	5	conclusion	conclusion	NOUN
fbem-11201	29	6	on	on	ADP
fbem-11201	29	7	the	the	DET
fbem-11201	29	8	relationship	relationship	NOUN
fbem-11201	29	9	between	between	ADP
fbem-11201	29	10	director	director	NOUN
fbem-11201	29	11	liability	liability	NOUN
fbem-11201	29	12	insurance	insurance	NOUN
fbem-11201	29	13	and	and	CCONJ
fbem-11201	29	14	audit	audit	NOUN
fbem-11201	29	15	pricing	pricing	NOUN
fbem-11201	29	16	in	in	ADP
fbem-11201	29	17	the	the	DET
fbem-11201	29	18	existing	exist	VERB
fbem-11201	29	19	literature	literature	NOUN
fbem-11201	29	20	,	,	PUNCT
fbem-11201	29	21	and	and	CCONJ
fbem-11201	29	22	most	most	ADJ
fbem-11201	29	23	scholars	scholar	NOUN
fbem-11201	29	24	have	have	AUX
fbem-11201	29	25	adopted	adopt	VERB
fbem-11201	29	26	the	the	DET
fbem-11201	29	27	method	method	NOUN
fbem-11201	29	28	of	of	ADP
fbem-11201	29	29	empirical	empirical	ADJ
fbem-11201	29	30	test	test	NOUN
fbem-11201	29	31	to	to	PART
fbem-11201	29	32	study	study	VERB
fbem-11201	29	33	.	.	PUNCT
fbem-11201	30	1	only	only	ADV
fbem-11201	30	2	one	one	NUM
fbem-11201	30	3	scholar	scholar	NOUN
fbem-11201	30	4	has	have	AUX
fbem-11201	30	5	analyzed	analyze	VERB
fbem-11201	30	6	the	the	DET
fbem-11201	30	7	existing	exist	VERB
fbem-11201	30	8	enterprises	enterprise	NOUN
fbem-11201	30	9	and	and	CCONJ
fbem-11201	30	10	drawn	draw	VERB
fbem-11201	30	11	the	the	DET
fbem-11201	30	12	conclusion	conclusion	NOUN
fbem-11201	30	13	that	that	SCONJ
fbem-11201	30	14	director	director	NOUN
fbem-11201	30	15	liability	liability	NOUN
fbem-11201	30	16	insurance	insurance	NOUN
fbem-11201	30	17	will	will	AUX
fbem-11201	30	18	reduce	reduce	VERB
fbem-11201	30	19	the	the	DET
fbem-11201	30	20	audit	audit	NOUN
fbem-11201	30	21	pricing	pricing	NOUN
fbem-11201	30	22	through	through	ADP
fbem-11201	30	23	specific	specific	ADJ
fbem-11201	30	24	practice.therefore	practice.therefore	NOUN
fbem-11201	30	25	,	,	PUNCT
fbem-11201	30	26	this	this	DET
fbem-11201	30	27	paper	paper	NOUN
fbem-11201	30	28	will	will	AUX
fbem-11201	30	29	analyze	analyze	VERB
fbem-11201	30	30	the	the	DET
fbem-11201	30	31	enterprises	enterprise	NOUN
fbem-11201	30	32	that	that	PRON
fbem-11201	30	33	buy	buy	VERB
fbem-11201	30	34	director	director	NOUN
fbem-11201	30	35	liability	liability	NOUN
fbem-11201	30	36	insurance	insurance	NOUN
fbem-11201	30	37	through	through	ADP
fbem-11201	30	38	the	the	DET
fbem-11201	30	39	method	method	NOUN
fbem-11201	30	40	of	of	ADP
fbem-11201	30	41	case	case	NOUN
fbem-11201	30	42	analysis	analysis	NOUN
fbem-11201	30	43	,	,	PUNCT
fbem-11201	30	44	and	and	CCONJ
fbem-11201	30	45	conclude	conclude	VERB
fbem-11201	30	46	the	the	DET
fbem-11201	30	47	relationship	relationship	NOUN
fbem-11201	30	48	between	between	ADP
fbem-11201	30	49	director	director	NOUN
fbem-11201	30	50	liability	liability	NOUN
fbem-11201	30	51	insurance	insurance	NOUN
fbem-11201	30	52	and	and	CCONJ
fbem-11201	30	53	audit	audit	NOUN
fbem-11201	30	54	pricing	pricing	NOUN
fbem-11201	30	55	,	,	PUNCT
fbem-11201	30	56	so	so	SCONJ
fbem-11201	30	57	as	as	SCONJ
fbem-11201	30	58	to	to	PART
fbem-11201	30	59	provide	provide	VERB
fbem-11201	30	60	suggestions	suggestion	NOUN
fbem-11201	30	61	for	for	ADP
fbem-11201	30	62	other	other	ADJ
fbem-11201	30	63	enterprises	enterprise	NOUN
fbem-11201	30	64	to	to	PART
fbem-11201	30	65	choose	choose	VERB
fbem-11201	30	66	insured	insured	ADJ
fbem-11201	30	67	director	director	NOUN
fbem-11201	30	68	liability	liability	NOUN
fbem-11201	30	69	insurance	insurance	NOUN
fbem-11201	30	70	to	to	PART
fbem-11201	30	71	improve	improve	VERB
fbem-11201	30	72	corporate	corporate	ADJ
fbem-11201	30	73	governance	governance	NOUN
fbem-11201	30	74	.	.	PUNCT
fbem-11201	31	1	3	3	X
fbem-11201	31	2	.	.	X
fbem-11201	31	3	analysis	analysis	NOUN
fbem-11201	31	4	of	of	ADP
fbem-11201	31	5	the	the	DET
fbem-11201	31	6	impact	impact	NOUN
fbem-11201	31	7	of	of	ADP
fbem-11201	31	8	yanzhou	yanzhou	ADJ
fbem-11201	31	9	coal	coal	NOUN
fbem-11201	31	10	industry	industry	NOUN
fbem-11201	31	11	to	to	PART
fbem-11201	31	12	purchase	purchase	VERB
fbem-11201	31	13	director	director	NOUN
fbem-11201	31	14	liability	liability	NOUN
fbem-11201	31	15	insurance	insurance	NOUN
fbem-11201	31	16	on	on	ADP
fbem-11201	31	17	audit	audit	NOUN
fbem-11201	31	18	pricing	price	VERB
fbem-11201	31	19	3.1	3.1	NUM
fbem-11201	31	20	.	.	PUNCT
fbem-11201	32	1	case	case	NOUN
fbem-11201	32	2	company	company	NOUN
fbem-11201	32	3	overview	overview	VERB
fbem-11201	32	4	yanzhou	yanzhou	ADJ
fbem-11201	32	5	coal	coal	NOUN
fbem-11201	32	6	company	company	NOUN
fbem-11201	32	7	is	be	AUX
fbem-11201	32	8	the	the	DET
fbem-11201	32	9	national	national	ADJ
fbem-11201	32	10	economic	economic	ADJ
fbem-11201	32	11	system	system	NOUN
fbem-11201	32	12	reform	reform	NOUN
fbem-11201	32	13	commission	commission	NOUN
fbem-11201	32	14	of	of	ADP
fbem-11201	32	15	the	the	DET
fbem-11201	32	16	people	people	NOUN
fbem-11201	32	17	's	's	PART
fbem-11201	32	18	republic	republic	NOUN
fbem-11201	32	19	of	of	ADP
fbem-11201	32	20	china	china	PROPN
fbem-11201	32	21	body	body	PROPN
fbem-11201	32	22	reform	reform	NOUN
fbem-11201	33	1	[	[	X
fbem-11201	33	2	1997	1997	NUM
fbem-11201	33	3	]	]	PUNCT
fbem-11201	34	1	no	no	INTJ
fbem-11201	34	2	.	.	NOUN
fbem-11201	34	3	154	154	NUM
fbem-11201	34	4	documents	document	NOUN
fbem-11201	34	5	approval	approval	NOUN
fbem-11201	34	6	,	,	PUNCT
fbem-11201	34	7	by	by	ADP
fbem-11201	34	8	yankuang	yankuang	PROPN
fbem-11201	34	9	group	group	PROPN
fbem-11201	34	10	co	co	PROPN
fbem-11201	34	11	company.as	company.as	PROPN
fbem-11201	34	12	the	the	DET
fbem-11201	34	13	main	main	ADJ
fbem-11201	34	14	sponsor	sponsor	NOUN
fbem-11201	34	15	co.	co.	PROPN
fbem-11201	34	16	,	,	PUNCT
fbem-11201	34	17	ltd.yanzhou	ltd.yanzhou	PRON
fbem-11201	34	18	coal	coal	NOUN
fbem-11201	34	19	industry	industry	NOUN
fbem-11201	34	20	was	be	AUX
fbem-11201	34	21	established	establish	VERB
fbem-11201	34	22	in	in	ADP
fbem-11201	34	23	september	september	PROPN
fbem-11201	34	24	1997	1997	NUM
fbem-11201	34	25	,	,	PUNCT
fbem-11201	34	26	registered	register	VERB
fbem-11201	34	27	in	in	ADP
fbem-11201	34	28	zoucheng	zoucheng	PROPN
fbem-11201	34	29	city	city	PROPN
fbem-11201	34	30	,	,	PUNCT
fbem-11201	34	31	shandirector	shandirector	NOUN
fbem-11201	34	32	province	province	NOUN
fbem-11201	34	33	,	,	PUNCT
fbem-11201	34	34	the	the	DET
fbem-11201	34	35	headquarters	headquarters	NOUN
fbem-11201	34	36	office	office	NOUN
fbem-11201	34	37	address	address	NOUN
fbem-11201	34	38	is	be	AUX
fbem-11201	34	39	no.298	no.298	PROPN
fbem-11201	34	40	,	,	PUNCT
fbem-11201	34	41	fushan	fushan	PROPN
fbem-11201	34	42	south	south	PROPN
fbem-11201	34	43	road	road	PROPN
fbem-11201	34	44	,	,	PUNCT
fbem-11201	34	45	zoucheng	zoucheng	PROPN
fbem-11201	34	46	city	city	PROPN
fbem-11201	34	47	,	,	PUNCT
fbem-11201	34	48	shandirector	shandirector	NOUN
fbem-11201	34	49	province	province	NOUN
fbem-11201	34	50	.	.	PUNCT
fbem-11201	35	1	the	the	DET
fbem-11201	35	2	business	business	NOUN
fbem-11201	35	3	scope	scope	NOUN
fbem-11201	35	4	of	of	ADP
fbem-11201	35	5	yankuang	yankuang	PROPN
fbem-11201	35	6	group	group	NOUN
fbem-11201	35	7	is	be	AUX
fbem-11201	35	8	mainly	mainly	ADV
fbem-11201	35	9	coal	coal	NOUN
fbem-11201	35	10	mining	mining	NOUN
fbem-11201	35	11	and	and	CCONJ
fbem-11201	35	12	beneficiation	beneficiation	NOUN
fbem-11201	35	13	and	and	CCONJ
fbem-11201	35	14	sales	sale	NOUN
fbem-11201	35	15	(	(	PUNCT
fbem-11201	35	16	the	the	DET
fbem-11201	35	17	export	export	NOUN
fbem-11201	35	18	shall	shall	AUX
fbem-11201	35	19	be	be	AUX
fbem-11201	35	20	represented	represent	VERB
fbem-11201	35	21	by	by	ADP
fbem-11201	35	22	the	the	DET
fbem-11201	35	23	enterprises	enterprise	NOUN
fbem-11201	35	24	with	with	ADP
fbem-11201	35	25	coal	coal	NOUN
fbem-11201	35	26	export	export	NOUN
fbem-11201	35	27	rights	right	NOUN
fbem-11201	35	28	according	accord	VERB
fbem-11201	35	29	to	to	ADP
fbem-11201	35	30	the	the	DET
fbem-11201	35	31	current	current	ADJ
fbem-11201	35	32	national	national	ADJ
fbem-11201	35	33	regulations	regulation	NOUN
fbem-11201	35	34	)	)	PUNCT
fbem-11201	35	35	;	;	PUNCT
fbem-11201	35	36	foreign	foreign	ADJ
fbem-11201	35	37	investment	investment	NOUN
fbem-11201	35	38	and	and	CCONJ
fbem-11201	35	39	investment	investment	NOUN
fbem-11201	35	40	consultation	consultation	NOUN
fbem-11201	35	41	with	with	ADP
fbem-11201	35	42	its	its	PRON
fbem-11201	35	43	own	own	ADJ
fbem-11201	35	44	funds	fund	NOUN
fbem-11201	35	45	;	;	PUNCT
fbem-11201	35	46	entrusted	entrust	VERB
fbem-11201	35	47	operation	operation	NOUN
fbem-11201	35	48	;	;	PUNCT
fbem-11201	35	49	mining	mining	NOUN
fbem-11201	35	50	area	area	NOUN
fbem-11201	35	51	's	's	PART
fbem-11201	35	52	own	own	ADJ
fbem-11201	35	53	railway	railway	NOUN
fbem-11201	35	54	cargo	cargo	NOUN
fbem-11201	35	55	transportation	transportation	NOUN
fbem-11201	35	56	;	;	PUNCT
fbem-11201	35	57	road	road	NOUN
fbem-11201	35	58	cargo	cargo	NOUN
fbem-11201	35	59	transport	transport	NOUN
fbem-11201	35	60	;	;	PUNCT
fbem-11201	35	61	port	port	NOUN
fbem-11201	35	62	operation	operation	NOUN
fbem-11201	35	63	;	;	PUNCT
fbem-11201	35	64	manufacturing	manufacturing	NOUN
fbem-11201	35	65	,	,	PUNCT
fbem-11201	35	66	sales	sale	NOUN
fbem-11201	35	67	,	,	PUNCT
fbem-11201	35	68	leasing	leasing	NOUN
fbem-11201	35	69	,	,	PUNCT
fbem-11201	35	70	maintenance	maintenance	NOUN
fbem-11201	35	71	,	,	PUNCT
fbem-11201	35	72	installation	installation	NOUN
fbem-11201	35	73	and	and	CCONJ
fbem-11201	35	74	removal	removal	NOUN
fbem-11201	35	75	of	of	ADP
fbem-11201	35	76	mining	mining	NOUN
fbem-11201	35	77	machinery	machinery	NOUN
fbem-11201	35	78	and	and	CCONJ
fbem-11201	35	79	equipment	equipment	NOUN
fbem-11201	35	80	;	;	PUNCT
fbem-11201	35	81	production	production	NOUN
fbem-11201	35	82	and	and	CCONJ
fbem-11201	35	83	sales	sale	NOUN
fbem-11201	35	84	of	of	ADP
fbem-11201	35	85	other	other	ADJ
fbem-11201	35	86	mining	mining	NOUN
fbem-11201	35	87	materials	material	NOUN
fbem-11201	35	88	;	;	PUNCT
fbem-11201	35	89	sales	sale	NOUN
fbem-11201	35	90	,	,	PUNCT
fbem-11201	35	91	leasing	leasing	NOUN
fbem-11201	35	92	of	of	ADP
fbem-11201	35	93	electrical	electrical	ADJ
fbem-11201	35	94	equipment	equipment	NOUN
fbem-11201	35	95	and	and	CCONJ
fbem-11201	35	96	sales	sale	NOUN
fbem-11201	35	97	of	of	ADP
fbem-11201	35	98	related	related	ADJ
fbem-11201	35	99	accessories	accessory	NOUN
fbem-11201	35	100	;	;	PUNCT
fbem-11201	35	101	construction	construction	NOUN
fbem-11201	35	102	machinery	machinery	NOUN
fbem-11201	35	103	and	and	CCONJ
fbem-11201	35	104	equipment	equipment	NOUN
fbem-11201	35	105	leasing	leasing	NOUN
fbem-11201	35	106	;	;	PUNCT
fbem-11201	35	107	sales	sale	NOUN
fbem-11201	35	108	of	of	ADP
fbem-11201	35	109	metal	metal	NOUN
fbem-11201	35	110	materials	material	NOUN
fbem-11201	35	111	,	,	PUNCT
fbem-11201	35	112	mechanical	mechanical	ADJ
fbem-11201	35	113	and	and	CCONJ
fbem-11201	35	114	electrical	electrical	ADJ
fbem-11201	35	115	products	product	NOUN
fbem-11201	35	116	,	,	PUNCT
fbem-11201	35	117	building	build	VERB
fbem-11201	35	118	materials	material	NOUN
fbem-11201	35	119	,	,	PUNCT
fbem-11201	35	120	wood	wood	NOUN
fbem-11201	35	121	and	and	CCONJ
fbem-11201	35	122	rubber	rubber	NOUN
fbem-11201	35	123	products	product	NOUN
fbem-11201	35	124	;	;	PUNCT
fbem-11201	35	125	manufacturing	manufacturing	NOUN
fbem-11201	35	126	and	and	CCONJ
fbem-11201	35	127	sales	sale	NOUN
fbem-11201	35	128	of	of	ADP
fbem-11201	35	129	cold	cold	ADJ
fbem-11201	35	130	tonic	tonic	NOUN
fbem-11201	35	131	glue	glue	NOUN
fbem-11201	35	132	,	,	PUNCT
fbem-11201	35	133	soap	soap	NOUN
fbem-11201	35	134	,	,	PUNCT
fbem-11201	35	135	agent	agent	NOUN
fbem-11201	35	136	and	and	CCONJ
fbem-11201	35	137	coating	coating	NOUN
fbem-11201	35	138	;	;	PUNCT
fbem-11201	35	139	comprehensive	comprehensive	ADJ
fbem-11201	35	140	scientific	scientific	ADJ
fbem-11201	35	141	and	and	CCONJ
fbem-11201	35	142	technical	technical	ADJ
fbem-11201	35	143	services	service	NOUN
fbem-11201	35	144	for	for	ADP
fbem-11201	35	145	coal	coal	NOUN
fbem-11201	35	146	mines	mine	NOUN
fbem-11201	35	147	;	;	PUNCT
fbem-11201	35	148	mine	mine	PRON
fbem-11201	35	149	rescue	rescue	PROPN
fbem-11201	35	150	technical	technical	PROPN
fbem-11201	35	151	service	service	NOUN
fbem-11201	35	152	;	;	PUNCT
fbem-11201	35	153	real	real	ADJ
fbem-11201	35	154	estate	estate	NOUN
fbem-11201	35	155	development	development	NOUN
fbem-11201	35	156	in	in	ADP
fbem-11201	35	157	the	the	DET
fbem-11201	35	158	mining	mining	NOUN
fbem-11201	35	159	area	area	NOUN
fbem-11201	35	160	,	,	PUNCT
fbem-11201	35	161	house	house	NOUN
fbem-11201	35	162	rental	rental	NOUN
fbem-11201	35	163	,	,	PUNCT
fbem-11201	35	164	and	and	CCONJ
fbem-11201	35	165	provide	provide	VERB
fbem-11201	35	166	catering	catering	NOUN
fbem-11201	35	167	,	,	PUNCT
fbem-11201	35	168	accommodation	accommodation	NOUN
fbem-11201	35	169	and	and	CCONJ
fbem-11201	35	170	other	other	ADJ
fbem-11201	35	171	related	related	ADJ
fbem-11201	35	172	services	service	NOUN
fbem-11201	35	173	;	;	PUNCT
fbem-11201	35	174	production	production	NOUN
fbem-11201	35	175	and	and	CCONJ
fbem-11201	35	176	sales	sale	NOUN
fbem-11201	35	177	of	of	ADP
fbem-11201	35	178	coal	coal	NOUN
fbem-11201	35	179	gangue	gangue	NOUN
fbem-11201	35	180	series	series	NOUN
fbem-11201	35	181	of	of	ADP
fbem-11201	35	182	building	building	NOUN
fbem-11201	35	183	materials	material	NOUN
fbem-11201	35	184	products	product	NOUN
fbem-11201	35	185	;	;	PUNCT
fbem-11201	35	186	sales	sale	NOUN
fbem-11201	35	187	of	of	ADP
fbem-11201	35	188	coke	coke	PROPN
fbem-11201	35	189	,	,	PUNCT
fbem-11201	35	190	iron	iron	NOUN
fbem-11201	35	191	ore	ore	NOUN
fbem-11201	35	192	and	and	CCONJ
fbem-11201	35	193	nonferrous	nonferrous	ADJ
fbem-11201	35	194	metals	metal	NOUN
fbem-11201	35	195	;	;	PUNCT
fbem-11201	35	196	import	import	NOUN
fbem-11201	35	197	and	and	CCONJ
fbem-11201	35	198	export	export	NOUN
fbem-11201	35	199	of	of	ADP
fbem-11201	35	200	goods	good	NOUN
fbem-11201	35	201	and	and	CCONJ
fbem-11201	35	202	technologies	technology	NOUN
fbem-11201	35	203	;	;	PUNCT
fbem-11201	35	204	storage	storage	NOUN
fbem-11201	35	205	(	(	PUNCT
fbem-11201	35	206	excluding	exclude	VERB
fbem-11201	35	207	hazardous	hazardous	ADJ
fbem-11201	35	208	chemicals	chemical	NOUN
fbem-11201	35	209	)	)	PUNCT
fbem-11201	35	210	;	;	PUNCT
fbem-11201	35	211	motor	motor	NOUN
fbem-11201	35	212	repair	repair	NOUN
fbem-11201	35	213	;	;	PUNCT
fbem-11201	35	214	labor	labor	NOUN
fbem-11201	35	215	dispatch	dispatch	NOUN
fbem-11201	35	216	;	;	PUNCT
fbem-11201	35	217	property	property	NOUN
fbem-11201	35	218	management	management	NOUN
fbem-11201	35	219	services	service	NOUN
fbem-11201	35	220	;	;	PUNCT
fbem-11201	35	221	landscaping	landscaping	NOUN
fbem-11201	35	222	;	;	PUNCT
fbem-11201	35	223	sewage	sewage	NOUN
fbem-11201	35	224	disposal	disposal	NOUN
fbem-11201	35	225	;	;	PUNCT
fbem-11201	35	226	heat	heat	NOUN
fbem-11201	35	227	addition	addition	NOUN
fbem-11201	35	228	;	;	PUNCT
fbem-11201	35	229	industrial	industrial	ADJ
fbem-11201	35	230	tourism	tourism	NOUN
fbem-11201	35	231	;	;	PUNCT
fbem-11201	35	232	internal	internal	ADJ
fbem-11201	35	233	personnel	personnel	NOUN
fbem-11201	35	234	training	training	NOUN
fbem-11201	35	235	(	(	PUNCT
fbem-11201	35	236	rescue	rescue	NOUN
fbem-11201	35	237	team	team	NOUN
fbem-11201	35	238	skills	skill	VERB
fbem-11201	35	239	training	training	NOUN
fbem-11201	35	240	,	,	PUNCT
fbem-11201	35	241	production	production	NOUN
fbem-11201	35	242	technology	technology	NOUN
fbem-11201	35	243	training	training	NOUN
fbem-11201	35	244	,	,	PUNCT
fbem-11201	35	245	safety	safety	NOUN
fbem-11201	35	246	training	training	NOUN
fbem-11201	35	247	)	)	PUNCT
fbem-11201	35	248	;	;	PUNCT
fbem-11201	35	249	metrological	metrological	ADJ
fbem-11201	35	250	verification	verification	NOUN
fbem-11201	35	251	,	,	PUNCT
fbem-11201	35	252	physical	physical	ADJ
fbem-11201	35	253	and	and	CCONJ
fbem-11201	35	254	chemical	chemical	NOUN
fbem-11201	35	255	testing	testing	NOUN
fbem-11201	35	256	,	,	PUNCT
fbem-11201	35	257	nondestructive	nondestructive	ADJ
fbem-11201	35	258	testing	testing	NOUN
fbem-11201	35	259	,	,	PUNCT
fbem-11201	35	260	analytical	analytical	ADJ
fbem-11201	35	261	laboratory	laboratory	NOUN
fbem-11201	35	262	testing	testing	NOUN
fbem-11201	35	263	,	,	PUNCT
fbem-11201	35	264	safety	safety	NOUN
fbem-11201	35	265	production	production	NOUN
fbem-11201	35	266	testing	testing	NOUN
fbem-11201	35	267	and	and	CCONJ
fbem-11201	35	268	inspection	inspection	NOUN
fbem-11201	35	269	;	;	PUNCT
fbem-11201	35	270	business	business	NOUN
fbem-11201	35	271	administration	administration	NOUN
fbem-11201	35	272	;	;	PUNCT
fbem-11201	35	273	management	management	NOUN
fbem-11201	35	274	consulting	consulting	NOUN
fbem-11201	35	275	;	;	PUNCT
fbem-11201	35	276	enterprise	enterprise	NOUN
fbem-11201	35	277	planning	planning	NOUN
fbem-11201	35	278	,	,	PUNCT
fbem-11201	35	279	design	design	NOUN
fbem-11201	35	280	;	;	PUNCT
fbem-11201	35	281	market	market	NOUN
fbem-11201	35	282	research	research	NOUN
fbem-11201	35	283	;	;	PUNCT
fbem-11201	35	284	economic	economic	ADJ
fbem-11201	35	285	and	and	CCONJ
fbem-11201	35	286	trade	trade	NOUN
fbem-11201	35	287	consultation	consultation	NOUN
fbem-11201	35	288	;	;	PUNCT
fbem-11201	35	289	technology	technology	NOUN
fbem-11201	35	290	promotion	promotion	NOUN
fbem-11201	35	291	and	and	CCONJ
fbem-11201	35	292	technical	technical	ADJ
fbem-11201	35	293	services	service	NOUN
fbem-11201	35	294	;	;	PUNCT
fbem-11201	35	295	lubricating	lubricate	VERB
fbem-11201	35	296	oil	oil	NOUN
fbem-11201	35	297	,	,	PUNCT
fbem-11201	35	298	grease	grease	NOUN
fbem-11201	35	299	,	,	PUNCT
fbem-11201	35	300	chemical	chemical	ADJ
fbem-11201	35	301	raw	raw	ADJ
fbem-11201	35	302	materials	material	NOUN
fbem-11201	35	303	and	and	CCONJ
fbem-11201	35	304	chemical	chemical	NOUN
fbem-11201	35	305	products	product	NOUN
fbem-11201	35	306	(	(	PUNCT
fbem-11201	35	307	excluding	exclude	VERB
fbem-11201	35	308	hazardous	hazardous	ADJ
fbem-11201	35	309	chemicals	chemical	NOUN
fbem-11201	35	310	)	)	PUNCT
fbem-11201	35	311	,	,	PUNCT
fbem-11201	35	312	coatings	coating	NOUN
fbem-11201	35	313	,	,	PUNCT
fbem-11201	35	314	labor	labor	NOUN
fbem-11201	35	315	protective	protective	ADJ
fbem-11201	35	316	articles	article	NOUN
fbem-11201	35	317	,	,	PUNCT
fbem-11201	35	318	textile	textile	NOUN
fbem-11201	35	319	products	product	NOUN
fbem-11201	35	320	,	,	PUNCT
fbem-11201	35	321	cultural	cultural	ADJ
fbem-11201	35	322	and	and	CCONJ
fbem-11201	35	323	educational	educational	ADJ
fbem-11201	35	324	supplies	supply	NOUN
fbem-11201	35	325	,	,	PUNCT
fbem-11201	35	326	plastic	plastic	NOUN
fbem-11201	35	327	products	product	NOUN
fbem-11201	35	328	,	,	PUNCT
fbem-11201	35	329	instruments	instrument	NOUN
fbem-11201	35	330	and	and	CCONJ
fbem-11201	35	331	meters	meter	NOUN
fbem-11201	35	332	,	,	PUNCT
fbem-11201	35	333	cement	cement	NOUN
fbem-11201	35	334	,	,	PUNCT
fbem-11201	35	335	refractory	refractory	NOUN
fbem-11201	35	336	materials	material	NOUN
fbem-11201	35	337	and	and	CCONJ
fbem-11201	35	338	products	product	NOUN
fbem-11201	35	339	sales.general	sales.general	PROPN
fbem-11201	35	340	contracting	contracting	NOUN
fbem-11201	35	341	of	of	ADP
fbem-11201	35	342	mine	mine	ADJ
fbem-11201	35	343	engineering	engineering	NOUN
fbem-11201	35	344	construction	construction	NOUN
fbem-11201	35	345	and	and	CCONJ
fbem-11201	35	346	construction	construction	NOUN
fbem-11201	35	347	contract	contract	NOUN
fbem-11201	35	348	of	of	ADP
fbem-11201	35	349	mechanical	mechanical	ADJ
fbem-11201	35	350	and	and	CCONJ
fbem-11201	35	351	electrical	electrical	ADJ
fbem-11201	35	352	engineering	engineering	NOUN
fbem-11201	35	353	;	;	PUNCT
fbem-11201	35	354	sales	sale	NOUN
fbem-11201	35	355	of	of	ADP
fbem-11201	35	356	coal	coal	NOUN
fbem-11201	35	357	water	water	NOUN
fbem-11201	35	358	slurry	slurry	NOUN
fbem-11201	35	359	.	.	PUNCT
fbem-11201	36	1	the	the	DET
fbem-11201	36	2	main	main	ADJ
fbem-11201	36	3	operating	operating	NOUN
fbem-11201	36	4	indicators	indicator	NOUN
fbem-11201	36	5	of	of	ADP
fbem-11201	36	6	yanzhou	yanzhou	ADJ
fbem-11201	36	7	coal	coal	NOUN
fbem-11201	36	8	industry	industry	NOUN
fbem-11201	36	9	in	in	ADP
fbem-11201	36	10	10	10	NUM
fbem-11201	36	11	years	year	NOUN
fbem-11201	36	12	are	be	AUX
fbem-11201	36	13	shown	show	VERB
fbem-11201	36	14	in	in	ADP
fbem-11201	36	15	the	the	DET
fbem-11201	36	16	following	follow	VERB
fbem-11201	36	17	chart	chart	NOUN
fbem-11201	36	18	.	.	PUNCT
fbem-11201	37	1	table	table	NOUN
fbem-11201	37	2	1	1	NUM
fbem-11201	37	3	.	.	PUNCT
fbem-11201	38	1	yanzhou	yanzhou	PROPN
fbem-11201	38	2	coal	coal	NOUN
fbem-11201	38	3	industry	industry	NOUN
fbem-11201	38	4	main	main	ADJ
fbem-11201	38	5	operating	operating	NOUN
fbem-11201	38	6	indicators	indicator	NOUN
fbem-11201	38	7	year	year	VERB
fbem-11201	38	8	total	total	ADJ
fbem-11201	38	9	assets	asset	NOUN
fbem-11201	38	10	(	(	PUNCT
fbem-11201	38	11	one	one	NUM
fbem-11201	38	12	thousand	thousand	NUM
fbem-11201	38	13	yuan	yuan	NOUN
fbem-11201	38	14	)	)	PUNCT
fbem-11201	38	15	total	total	ADJ
fbem-11201	38	16	operating	operating	NOUN
fbem-11201	38	17	revenue	revenue	NOUN
fbem-11201	38	18	(	(	PUNCT
fbem-11201	38	19	one	one	NUM
fbem-11201	38	20	thousand	thousand	NUM
fbem-11201	38	21	yuan	yuan	NOUN
fbem-11201	38	22	)	)	PUNCT
fbem-11201	38	23	net	net	ADJ
fbem-11201	38	24	profit	profit	NOUN
fbem-11201	38	25	(	(	PUNCT
fbem-11201	38	26	one	one	NUM
fbem-11201	38	27	thousand	thousand	NUM
fbem-11201	38	28	yuan	yuan	NOUN
fbem-11201	38	29	)	)	PUNCT
fbem-11201	38	30	2013	2013	NUM
fbem-11201	38	31	13,938,598.16	13,938,598.16	NUM
fbem-11201	38	32	58,726,589.00	58,726,589.00	NUM
fbem-11201	38	33	299,202.00	299,202.00	NUM
fbem-11201	38	34	2014	2014	NUM
fbem-11201	38	35	133,680,126.00	133,680,126.00	NUM
fbem-11201	38	36	65,326,133.00	65,326,133.00	NUM
fbem-11201	38	37	1,768,450.00	1,768,450.00	NUM
fbem-11201	38	38	2015	2015	NUM
fbem-11201	38	39	139,061,962.00	139,061,962.00	NUM
fbem-11201	38	40	69,007,382.00	69,007,382.00	NUM
fbem-11201	38	41	831,210.00	831,210.00	NUM
fbem-11201	38	42	2016	2016	NUM
fbem-11201	38	43	153,046,361.00	153,046,361.00	NUM
fbem-11201	38	44	102,282,148.00	102,282,148.00	NUM
fbem-11201	38	45	2,404,863.00	2,404,863.00	NUM
fbem-11201	38	46	2017	2017	NUM
fbem-11201	38	47	194,887,291.00	194,887,291.00	NUM
fbem-11201	38	48	151,227,775.00	151,227,775.00	NUM
fbem-11201	38	49	7,861,863.00	7,861,863.00	NUM
fbem-11201	38	50	2018	2018	NUM
fbem-11201	38	51	203,679,900.00	203,679,900.00	NUM
fbem-11201	38	52	163,008,472.00	163,008,472.00	NUM
fbem-11201	38	53	10,655,936.00	10,655,936.00	NUM
fbem-11201	38	54	2019	2019	NUM
fbem-11201	38	55	236,224,771.00	236,224,771.00	NUM
fbem-11201	38	56	214,688,079.00	214,688,079.00	NUM
fbem-11201	38	57	12,933,594.00	12,933,594.00	NUM
fbem-11201	38	58	2020	2020	NUM
fbem-11201	38	59	258,910,041.00	258,910,041.00	NUM
fbem-11201	38	60	214,991,818.00	214,991,818.00	NUM
fbem-11201	38	61	6,837,681.00	6,837,681.00	NUM
fbem-11201	38	62	2021	2021	NUM
fbem-11201	38	63	288,695,542.00	288,695,542.00	NUM
fbem-11201	38	64	151,990,797.00	151,990,797.00	NUM
fbem-11201	38	65	18,566,775.00	18,566,775.00	NUM
fbem-11201	38	66	2022	2022	NUM
fbem-11201	38	67	295,795,524.00	295,795,524.00	NUM
fbem-11201	38	68	200,829,269.00	200,829,269.00	NUM
fbem-11201	38	69	39,438,346.00	39,438,346.00	NUM
fbem-11201	38	70	this	this	DET
fbem-11201	38	71	paper	paper	NOUN
fbem-11201	38	72	,	,	PUNCT
fbem-11201	38	73	yanzhou	yanzhou	PROPN
fbem-11201	38	74	coal	coal	NOUN
fbem-11201	38	75	industry	industry	NOUN
fbem-11201	38	76	is	be	AUX
fbem-11201	38	77	selected	select	VERB
fbem-11201	38	78	as	as	ADP
fbem-11201	38	79	a	a	DET
fbem-11201	38	80	case	case	NOUN
fbem-11201	38	81	company	company	NOUN
fbem-11201	38	82	because	because	SCONJ
fbem-11201	38	83	it	it	PRON
fbem-11201	38	84	spent	spend	VERB
fbem-11201	38	85	15	15	NUM
fbem-11201	38	86	years	year	NOUN
fbem-11201	38	87	in	in	ADP
fbem-11201	38	88	the	the	DET
fbem-11201	38	89	industry	industry	NOUN
fbem-11201	38	90	and	and	CCONJ
fbem-11201	38	91	is	be	AUX
fbem-11201	38	92	representative	representative	ADJ
fbem-11201	38	93	;	;	PUNCT
fbem-11201	38	94	the	the	DET
fbem-11201	38	95	audit	audit	NOUN
fbem-11201	38	96	cost	cost	NOUN
fbem-11201	38	97	and	and	CCONJ
fbem-11201	38	98	the	the	DET
fbem-11201	38	99	liability	liability	NOUN
fbem-11201	38	100	insurance	insurance	NOUN
fbem-11201	38	101	premiums	premium	NOUN
fbem-11201	38	102	are	be	AUX
fbem-11201	38	103	comprehensive	comprehensive	ADJ
fbem-11201	38	104	and	and	CCONJ
fbem-11201	38	105	continuous	continuous	ADJ
fbem-11201	38	106	,	,	PUNCT
fbem-11201	38	107	which	which	PRON
fbem-11201	38	108	can	can	AUX
fbem-11201	38	109	provide	provide	VERB
fbem-11201	38	110	a	a	DET
fbem-11201	38	111	data	data	NOUN
fbem-11201	38	112	basis	basis	NOUN
fbem-11201	38	113	for	for	ADP
fbem-11201	38	114	the	the	DET
fbem-11201	38	115	research	research	NOUN
fbem-11201	38	116	.	.	PUNCT
fbem-11201	39	1	3.2	3.2	NUM
fbem-11201	39	2	.	.	PUNCT
fbem-11201	39	3	case	case	NOUN
fbem-11201	39	4	of	of	ADP
fbem-11201	39	5	the	the	DET
fbem-11201	39	6	company	company	NOUN
fbem-11201	39	7	's	's	PART
fbem-11201	39	8	purchase	purchase	NOUN
fbem-11201	39	9	of	of	ADP
fbem-11201	39	10	directors	director	NOUN
fbem-11201	39	11	liability	liability	NOUN
fbem-11201	39	12	insurance	insurance	NOUN
fbem-11201	39	13	and	and	CCONJ
fbem-11201	39	14	audit	audit	NOUN
fbem-11201	39	15	expenses	expense	NOUN
fbem-11201	39	16	changes	change	VERB
fbem-11201	39	17	the	the	DET
fbem-11201	39	18	main	main	ADJ
fbem-11201	39	19	purpose	purpose	NOUN
fbem-11201	39	20	of	of	ADP
fbem-11201	39	21	this	this	DET
fbem-11201	39	22	paper	paper	NOUN
fbem-11201	39	23	is	be	AUX
fbem-11201	39	24	to	to	PART
fbem-11201	39	25	explore	explore	VERB
fbem-11201	39	26	the	the	DET
fbem-11201	39	27	influence	influence	NOUN
fbem-11201	39	28	mechanism	mechanism	NOUN
fbem-11201	39	29	of	of	ADP
fbem-11201	39	30	enterprises	enterprise	NOUN
fbem-11201	39	31	on	on	ADP
fbem-11201	39	32	corporate	corporate	ADJ
fbem-11201	39	33	audit	audit	NOUN
fbem-11201	39	34	pricing	pricing	NOUN
fbem-11201	39	35	after	after	ADP
fbem-11201	39	36	purchasing	purchase	VERB
fbem-11201	39	37	board	board	NOUN
fbem-11201	39	38	liability	liability	NOUN
fbem-11201	39	39	insurance.so	insurance.so	ADP
fbem-11201	39	40	this	this	DET
fbem-11201	39	41	article	article	NOUN
fbem-11201	39	42	access	access	NOUN
fbem-11201	39	43	to	to	ADP
fbem-11201	39	44	9	9	NUM
fbem-11201	39	45	public	public	ADJ
fbem-11201	39	46	information	information	NOUN
fbem-11201	39	47	collection	collection	NOUN
fbem-11201	39	48	case	case	NOUN
fbem-11201	39	49	company	company	NOUN
fbem-11201	39	50	insurance	insurance	NOUN
fbem-11201	39	51	directors	director	NOUN
fbem-11201	39	52	,	,	PUNCT
fbem-11201	39	53	supervisors	supervisor	NOUN
fbem-11201	39	54	and	and	CCONJ
fbem-11201	39	55	senior	senior	ADJ
fbem-11201	39	56	management	management	NOUN
fbem-11201	39	57	liability	liability	NOUN
fbem-11201	39	58	insurance	insurance	NOUN
fbem-11201	39	59	,	,	PUNCT
fbem-11201	39	60	due	due	ADP
fbem-11201	39	61	to	to	ADP
fbem-11201	39	62	data	datum	NOUN
fbem-11201	39	63	limited	limit	VERB
fbem-11201	39	64	factors	factor	NOUN
fbem-11201	39	65	can	can	AUX
fbem-11201	39	66	not	not	PART
fbem-11201	39	67	obtain	obtain	VERB
fbem-11201	39	68	the	the	DET
fbem-11201	39	69	annual	annual	ADJ
fbem-11201	39	70	financial	financial	ADJ
fbem-11201	39	71	statements	statement	NOUN
fbem-11201	39	72	audit	audit	NOUN
fbem-11201	39	73	costs	cost	NOUN
fbem-11201	39	74	,	,	PUNCT
fbem-11201	39	75	in	in	ADP
fbem-11201	39	76	addition	addition	NOUN
fbem-11201	39	77	due	due	ADP
fbem-11201	39	78	to	to	ADP
fbem-11201	39	79	the	the	DET
fbem-11201	39	80	annual	annual	ADJ
fbem-11201	39	81	financial	financial	ADJ
fbem-11201	39	82	statements	statement	NOUN
fbem-11201	39	83	audit	audit	NOUN
fbem-11201	39	84	and	and	CCONJ
fbem-11201	39	85	internal	internal	ADJ
fbem-11201	39	86	control	control	NOUN
fbem-11201	39	87	audit	audit	NOUN
fbem-11201	39	88	is	be	AUX
fbem-11201	39	89	the	the	DET
fbem-11201	39	90	company	company	NOUN
fbem-11201	39	91	this	this	DET
fbem-11201	39	92	year	year	NOUN
fbem-11201	39	93	all	all	DET
fbem-11201	39	94	the	the	DET
fbem-11201	39	95	most	most	ADV
fbem-11201	39	96	representative	representative	NOUN
fbem-11201	39	97	and	and	CCONJ
fbem-11201	39	98	the	the	DET
fbem-11201	39	99	most	most	ADV
fbem-11201	39	100	comprehensive	comprehensive	ADJ
fbem-11201	39	101	audit	audit	NOUN
fbem-11201	39	102	project.so	project.so	NUM
fbem-11201	39	103	this	this	DET
fbem-11201	39	104	paper	paper	NOUN
fbem-11201	39	105	adopts	adopt	VERB
fbem-11201	39	106	the	the	DET
fbem-11201	39	107	annual	annual	ADJ
fbem-11201	39	108	report	report	NOUN
fbem-11201	39	109	audit	audit	NOUN
fbem-11201	39	110	and	and	CCONJ
fbem-11201	39	111	internal	internal	ADJ
fbem-11201	39	112	control	control	NOUN
fbem-11201	39	113	expenses	expense	NOUN
fbem-11201	39	114	as	as	ADP
fbem-11201	39	115	the	the	DET
fbem-11201	39	116	representative	representative	ADJ
fbem-11201	39	117	factor	factor	NOUN
fbem-11201	39	118	of	of	ADP
fbem-11201	39	119	audit	audit	NOUN
fbem-11201	39	120	costs	cost	NOUN
fbem-11201	39	121	,	,	PUNCT
fbem-11201	39	122	finally	finally	ADV
fbem-11201	39	123	collected	collect	VERB
fbem-11201	39	124	from	from	ADP
fbem-11201	39	125	the	the	DET
fbem-11201	39	126	purchase	purchase	NOUN
fbem-11201	39	127	of	of	ADP
fbem-11201	39	128	directors	director	NOUN
fbem-11201	39	129	,	,	PUNCT
fbem-11201	39	130	supervisors	supervisor	NOUN
fbem-11201	39	131	and	and	CCONJ
fbem-11201	39	132	senior	senior	ADJ
fbem-11201	39	133	managers	manager	NOUN
fbem-11201	39	134	liability	liability	NOUN
fbem-11201	39	135	insurance	insurance	NOUN
fbem-11201	39	136	after	after	ADP
fbem-11201	39	137	the	the	DET
fbem-11201	39	138	company	company	NOUN
fbem-11201	39	139	's	's	PART
fbem-11201	39	140	annual	annual	ADJ
fbem-11201	39	141	statement	statement	NOUN
fbem-11201	39	142	audit	audit	NOUN
fbem-11201	39	143	expenses	expense	NOUN
fbem-11201	39	144	(	(	PUNCT
fbem-11201	39	145	because	because	SCONJ
fbem-11201	39	146	yanzhou	yanzhou	NOUN
fbem-11201	39	147	in	in	ADP
fbem-11201	39	148	2008	2008	NUM
fbem-11201	39	149	board	board	NOUN
fbem-11201	39	150	of	of	ADP
fbem-11201	39	151	directors	director	NOUN
fbem-11201	39	152	16th	16th	ADJ
fbem-11201	39	153	meeting	meeting	NOUN
fbem-11201	39	154	approved	approve	VERB
fbem-11201	39	155	to	to	PART
fbem-11201	39	156	buy	buy	VERB
fbem-11201	39	157	the	the	DET
fbem-11201	39	158	insurance	insurance	NOUN
fbem-11201	39	159	,	,	PUNCT
fbem-11201	39	160	so	so	CCONJ
fbem-11201	39	161	the	the	DET
fbem-11201	39	162	2008	2008	NUM
fbem-11201	39	163	and	and	CCONJ
fbem-11201	39	164	after	after	ADP
fbem-11201	39	165	audit	audit	NOUN
fbem-11201	39	166	costs	cost	VERB
fbem-11201	39	167	impact).see	impact).see	PROPN
fbem-11201	39	168	table	table	NOUN
fbem-11201	39	169	2	2	NUM
fbem-11201	39	170	for	for	ADP
fbem-11201	39	171	details	detail	NOUN
fbem-11201	39	172	.	.	PUNCT
fbem-11201	40	1	table	table	NOUN
fbem-11201	40	2	2	2	NUM
fbem-11201	40	3	.	.	X
fbem-11201	40	4	yanzhou	yanzhou	PROPN
fbem-11201	40	5	coal	coal	NOUN
fbem-11201	40	6	industry	industry	NOUN
fbem-11201	40	7	director	director	NOUN
fbem-11201	40	8	liability	liability	NOUN
fbem-11201	40	9	insurance	insurance	NOUN
fbem-11201	40	10	purchase	purchase	NOUN
fbem-11201	40	11	and	and	CCONJ
fbem-11201	40	12	audit	audit	NOUN
fbem-11201	40	13	fee	fee	NOUN
fbem-11201	40	14	payment	payment	NOUN
fbem-11201	40	15	table	table	NOUN
fbem-11201	40	16	year	year	NOUN
fbem-11201	40	17	insuranc	insuranc	NOUN
fbem-11201	40	18	e	e	NOUN
fbem-11201	40	19	amount	amount	NOUN
fbem-11201	40	20	(	(	PUNCT
fbem-11201	40	21	ten	ten	NUM
fbem-11201	40	22	thousand	thousand	NUM
fbem-11201	40	23	yuan	yuan	NOUN
fbem-11201	40	24	)	)	PUNCT
fbem-11201	40	25	premium	premium	NOUN
fbem-11201	40	26	(	(	PUNCT
fbem-11201	40	27	ten	ten	NUM
fbem-11201	40	28	thousand	thousand	NUM
fbem-11201	40	29	yuan	yuan	NOUN
fbem-11201	40	30	)	)	PUNCT
fbem-11201	40	31	accounting	accounting	NOUN
fbem-11201	40	32	firm	firm	ADJ
fbem-11201	40	33	type	type	NOUN
fbem-11201	40	34	of	of	ADP
fbem-11201	40	35	audit	audit	NOUN
fbem-11201	40	36	report	report	NOUN
fbem-11201	40	37	annual	annual	ADJ
fbem-11201	40	38	report	report	NOUN
fbem-11201	40	39	audit	audit	NOUN
fbem-11201	40	40	fee	fee	NOUN
fbem-11201	40	41	(	(	PUNCT
fbem-11201	40	42	ten	ten	NUM
fbem-11201	40	43	thousand	thousand	NUM
fbem-11201	40	44	yuan	yuan	NOUN
fbem-11201	40	45	)	)	PUNCT
fbem-11201	40	46	internal	internal	ADJ
fbem-11201	40	47	control	control	NOUN
fbem-11201	40	48	audit	audit	NOUN
fbem-11201	40	49	expenses	expense	NOUN
fbem-11201	40	50	(	(	PUNCT
fbem-11201	40	51	ten	ten	NUM
fbem-11201	40	52	thousand	thousand	NUM
fbem-11201	40	53	yuan	yuan	NOUN
fbem-11201	40	54	)	)	PUNCT
fbem-11201	40	55	operating	operate	VERB
fbem-11201	40	56	income	income	NOUN
fbem-11201	40	57	(	(	PUNCT
fbem-11201	40	58	ten	ten	NUM
fbem-11201	40	59	thousand	thousand	NUM
fbem-11201	40	60	yuan	yuan	NOUN
fbem-11201	40	61	)	)	PUNCT
fbem-11201	40	62	audit	audit	NOUN
fbem-11201	40	63	expense	expense	NOUN
fbem-11201	40	64	/	/	SYM
fbem-11201	40	65	operating	operate	VERB
fbem-11201	40	66	revenue	revenue	NOUN
fbem-11201	40	67	2008	2008	NUM
fbem-11201	40	68	1500	1500	NUM
fbem-11201	40	69	21.70	21.70	NUM
fbem-11201	40	70	shinyong	shinyong	NOUN
fbem-11201	40	71	zhonghe	zhonghe	PROPN
fbem-11201	40	72	accounting	accounting	NOUN
fbem-11201	40	73	firm	firm	PROPN
fbem-11201	40	74	standard	standard	NOUN
fbem-11201	40	75	without	without	ADP
fbem-11201	40	76	reservations	reservation	NOUN
fbem-11201	40	77	696.00	696.00	NUM
fbem-11201	40	78	2,612,355.17	2,612,355.17	NUM
fbem-11201	40	79	2009	2009	NUM
fbem-11201	40	80	1500	1500	NUM
fbem-11201	40	81	20.60	20.60	NUM
fbem-11201	40	82	shinyong	shinyong	NOUN
fbem-11201	40	83	zhonghe	zhonghe	PROPN
fbem-11201	40	84	accounting	accounting	NOUN
fbem-11201	40	85	firm	firm	PROPN
fbem-11201	40	86	standard	standard	NOUN
fbem-11201	40	87	without	without	ADP
fbem-11201	40	88	reservations	reservation	NOUN
fbem-11201	40	89	696.00	696.00	NUM
fbem-11201	40	90	2,150,035.22	2,150,035.22	NUM
fbem-11201	40	91	2010	2010	NUM
fbem-11201	40	92	1500	1500	NUM
fbem-11201	40	93	22.20	22.20	NUM
fbem-11201	40	94	shinyong	shinyong	NOUN
fbem-11201	40	95	zhonghe	zhonghe	PROPN
fbem-11201	40	96	accounting	accounting	NOUN
fbem-11201	40	97	firm	firm	PROPN
fbem-11201	40	98	standard	standard	NOUN
fbem-11201	40	99	without	without	ADP
fbem-11201	40	100	reservations	reservation	NOUN
fbem-11201	40	101	730.00	730.00	NUM
fbem-11201	40	102	3,484,438.76	3,484,438.76	NUM
fbem-11201	40	103	2011	2011	NUM
fbem-11201	40	104	1500	1500	NUM
fbem-11201	40	105	shinyong	shinyong	NOUN
fbem-11201	40	106	zhonghe	zhonghe	PROPN
fbem-11201	40	107	accounting	accounting	NOUN
fbem-11201	40	108	firm	firm	PROPN
fbem-11201	40	109	standard	standard	NOUN
fbem-11201	40	110	without	without	ADP
fbem-11201	40	111	reservations	reservation	NOUN
fbem-11201	40	112	468.00	468.00	NUM
fbem-11201	40	113	312.00	312.00	NUM
fbem-11201	40	114	4,876,834.49	4,876,834.49	NUM
fbem-11201	40	115	0.10‰	0.10‰	NUM
fbem-11201	40	116	2012	2012	NUM
fbem-11201	40	117	1500	1500	NUM
fbem-11201	40	118	26.80	26.80	NUM
fbem-11201	40	119	shinyong	shinyong	NOUN
fbem-11201	40	120	zhonghe	zhonghe	PROPN
fbem-11201	40	121	accounting	accounting	NOUN
fbem-11201	40	122	firm	firm	PROPN
fbem-11201	40	123	standard	standard	NOUN
fbem-11201	40	124	without	without	ADP
fbem-11201	40	125	reservations	reservation	NOUN
fbem-11201	40	126	468.00	468.00	NUM
fbem-11201	40	127	312.00	312.00	NUM
fbem-11201	40	128	5,967,354.64	5,967,354.64	NUM
fbem-11201	40	129	0.08‰	0.08‰	PROPN
fbem-11201	40	130	2013	2013	NUM
fbem-11201	40	131	1500	1500	NUM
fbem-11201	40	132	25.50	25.50	NUM
fbem-11201	40	133	shinyong	shinyong	NOUN
fbem-11201	40	134	zhonghe	zhonghe	PROPN
fbem-11201	40	135	accounting	accounting	NOUN
fbem-11201	40	136	firm	firm	PROPN
fbem-11201	40	137	standard	standard	NOUN
fbem-11201	40	138	without	without	ADP
fbem-11201	40	139	reservations	reservation	NOUN
fbem-11201	40	140	468.00	468.00	NUM
fbem-11201	40	141	312.00	312.00	NUM
fbem-11201	40	142	5,872,658.90	5,872,658.90	NUM
fbem-11201	40	143	0.08‰	0.08‰	NUM
fbem-11201	40	144	2014	2014	NUM
fbem-11201	40	145	1500	1500	NUM
fbem-11201	40	146	25.50	25.50	NUM
fbem-11201	40	147	shinyong	shinyong	NOUN
fbem-11201	40	148	zhonghe	zhonghe	PROPN
fbem-11201	40	149	accounting	accounting	NOUN
fbem-11201	40	150	firm	firm	PROPN
fbem-11201	40	151	standard	standard	NOUN
fbem-11201	40	152	without	without	ADP
fbem-11201	40	153	reservations	reservation	NOUN
fbem-11201	40	154	468.00	468.00	NUM
fbem-11201	40	155	312.00	312.00	NUM
fbem-11201	40	156	6,532,613.30	6,532,613.30	NUM
fbem-11201	40	157	0.07‰	0.07‰	NUM
fbem-11201	40	158	2015	2015	NUM
fbem-11201	40	159	1500	1500	NUM
fbem-11201	40	160	24.50	24.50	NUM
fbem-11201	40	161	shinyong	shinyong	NOUN
fbem-11201	40	162	zhonghe	zhonghe	PROPN
fbem-11201	40	163	accounting	accounting	NOUN
fbem-11201	40	164	firm	firm	PROPN
fbem-11201	40	165	standard	standard	NOUN
fbem-11201	40	166	without	without	ADP
fbem-11201	40	167	reservations	reservation	NOUN
fbem-11201	40	168	415.00	415.00	NUM
fbem-11201	40	169	50.00	50.00	NUM
fbem-11201	40	170	6,900,738.20	6,900,738.20	NUM
fbem-11201	40	171	0.06‰	0.06‰	NUM
fbem-11201	40	172	2016	2016	NUM
fbem-11201	40	173	1500	1500	NUM
fbem-11201	40	174	24.50	24.50	NUM
fbem-11201	40	175	shinyong	shinyong	NOUN
fbem-11201	40	176	zhonghe	zhonghe	PROPN
fbem-11201	40	177	accounting	accounting	NOUN
fbem-11201	40	178	firm	firm	PROPN
fbem-11201	40	179	standard	standard	NOUN
fbem-11201	40	180	without	without	ADP
fbem-11201	40	181	reservations	reservation	NOUN
fbem-11201	40	182	415.00	415.00	NUM
fbem-11201	40	183	50.00	50.00	NUM
fbem-11201	40	184	10,228,214.80	10,228,214.80	NUM
fbem-11201	40	185	0.04‰	0.04‰	NUM
fbem-11201	40	186	2017	2017	NUM
fbem-11201	40	187	1500	1500	NUM
fbem-11201	40	188	22.05	22.05	NUM
fbem-11201	40	189	shinyong	shinyong	NOUN
fbem-11201	40	190	zhonghe	zhonghe	PROPN
fbem-11201	40	191	accounting	accounting	NOUN
fbem-11201	40	192	firm	firm	PROPN
fbem-11201	40	193	standard	standard	NOUN
fbem-11201	40	194	without	without	ADP
fbem-11201	40	195	reservations	reservation	NOUN
fbem-11201	40	196	415.00	415.00	NUM
fbem-11201	40	197	50.00	50.00	NUM
fbem-11201	40	198	15,122,777.50	15,122,777.50	NUM
fbem-11201	40	199	0.03‰	0.03‰	NUM
fbem-11201	40	200	2018	2018	NUM
fbem-11201	40	201	1500	1500	NUM
fbem-11201	40	202	20.90	20.90	NUM
fbem-11201	40	203	shinyong	shinyong	NOUN
fbem-11201	40	204	zhonghe	zhonghe	PROPN
fbem-11201	40	205	accounting	accounting	NOUN
fbem-11201	40	206	firm	firm	PROPN
fbem-11201	40	207	standard	standard	NOUN
fbem-11201	40	208	without	without	ADP
fbem-11201	40	209	reservations	reservation	NOUN
fbem-11201	40	210	459.00	459.00	NUM
fbem-11201	40	211	150.00	150.00	NUM
fbem-11201	40	212	16,300,847.20	16,300,847.20	NUM
fbem-11201	40	213	0.03‰	0.03‰	NOUN
fbem-11201	40	214	2019	2019	NUM
fbem-11201	40	215	1500	1500	NUM
fbem-11201	40	216	19.86	19.86	NUM
fbem-11201	40	217	shinyong	shinyong	PROPN
fbem-11201	40	218	zhonghe	zhonghe	PROPN
fbem-11201	40	219	accounting	accounting	NOUN
fbem-11201	40	220	firm	firm	PROPN
fbem-11201	40	221	standard	standard	NOUN
fbem-11201	40	222	without	without	ADP
fbem-11201	40	223	reservations	reservation	NOUN
fbem-11201	40	224	495.00	495.00	NUM
fbem-11201	40	225	190.00	190.00	NUM
fbem-11201	40	226	21,468,807.90	21,468,807.90	NUM
fbem-11201	40	227	0.02‰	0.02‰	NUM
fbem-11201	40	228	2020	2020	NUM
fbem-11201	40	229	1500	1500	NUM
fbem-11201	40	230	22.06	22.06	NUM
fbem-11201	40	231	shinyong	shinyong	NOUN
fbem-11201	40	232	zhonghe	zhonghe	PROPN
fbem-11201	40	233	accounting	accounting	NOUN
fbem-11201	40	234	firm	firm	PROPN
fbem-11201	40	235	standard	standard	NOUN
fbem-11201	40	236	without	without	ADP
fbem-11201	40	237	reservations	reservation	NOUN
fbem-11201	40	238	570.00	570.00	NUM
fbem-11201	40	239	220.00	220.00	NUM
fbem-11201	40	240	21,499,181.80	21,499,181.80	NUM
fbem-11201	40	241	0.03‰	0.03‰	NOUN
fbem-11201	40	242	2021	2021	NUM
fbem-11201	40	243	1500	1500	NUM
fbem-11201	40	244	22.06	22.06	NUM
fbem-11201	40	245	shinyong	shinyong	NOUN
fbem-11201	40	246	zhonghe	zhonghe	PROPN
fbem-11201	40	247	accounting	accounting	NOUN
fbem-11201	40	248	firm	firm	PROPN
fbem-11201	40	249	standard	standard	NOUN
fbem-11201	40	250	without	without	ADP
fbem-11201	40	251	reservations	reservation	NOUN
fbem-11201	40	252	570.00	570.00	NUM
fbem-11201	40	253	220.00	220.00	NUM
fbem-11201	40	254	15,199,079.70	15,199,079.70	NUM
fbem-11201	40	255	0.04‰	0.04‰	NOUN
fbem-11201	40	256	2022	2022	NUM
fbem-11201	40	257	--	--	PUNCT
fbem-11201	40	258	shinyong	shinyong	NOUN
fbem-11201	40	259	zhonghe	zhonghe	PROPN
fbem-11201	40	260	accounting	accounting	PROPN
fbem-11201	40	261	firm	firm	PROPN
fbem-11201	40	262	standard	standard	NOUN
fbem-11201	40	263	without	without	ADP
fbem-11201	40	264	reservations	reservation	NOUN
fbem-11201	40	265	570	570	NUM
fbem-11201	40	266	220	220	NUM
fbem-11201	40	267	20,082,926.90	20,082,926.90	NUM
fbem-11201	40	268	0.03‰	0.03‰	PUNCT
fbem-11201	41	1	according	accord	VERB
fbem-11201	41	2	to	to	ADP
fbem-11201	41	3	the	the	DET
fbem-11201	41	4	above	above	ADJ
fbem-11201	41	5	data	datum	NOUN
fbem-11201	41	6	,	,	PUNCT
fbem-11201	41	7	it	it	PRON
fbem-11201	41	8	can	can	AUX
fbem-11201	41	9	be	be	AUX
fbem-11201	41	10	seen	see	VERB
fbem-11201	41	11	that	that	SCONJ
fbem-11201	41	12	the	the	DET
fbem-11201	41	13	annual	annual	ADJ
fbem-11201	41	14	audit	audit	NOUN
fbem-11201	41	15	fee	fee	NOUN
fbem-11201	41	16	and	and	CCONJ
fbem-11201	41	17	internal	internal	ADJ
fbem-11201	41	18	control	control	NOUN
fbem-11201	41	19	audit	audit	NOUN
fbem-11201	41	20	fee	fee	NOUN
fbem-11201	41	21	paid	pay	VERB
fbem-11201	41	22	by	by	ADP
fbem-11201	41	23	yanzhou	yanzhou	PROPN
fbem-11201	41	24	coal	coal	NOUN
fbem-11201	41	25	industry	industry	NOUN
fbem-11201	41	26	after	after	ADP
fbem-11201	41	27	the	the	DET
fbem-11201	41	28	purchase	purchase	NOUN
fbem-11201	41	29	of	of	ADP
fbem-11201	41	30	director	director	NOUN
fbem-11201	41	31	liability	liability	NOUN
fbem-11201	41	32	insurance	insurance	NOUN
fbem-11201	41	33	show	show	VERB
fbem-11201	41	34	a	a	DET
fbem-11201	41	35	downward	downward	ADJ
fbem-11201	41	36	trend	trend	NOUN
fbem-11201	41	37	.	.	PUNCT
fbem-11201	42	1	from	from	ADP
fbem-11201	42	2	2008	2008	NUM
fbem-11201	42	3	to	to	ADP
fbem-11201	42	4	2010	2010	NUM
fbem-11201	42	5	,	,	PUNCT
fbem-11201	42	6	no	no	DET
fbem-11201	42	7	annual	annual	ADJ
fbem-11201	42	8	report	report	NOUN
fbem-11201	42	9	audit	audit	NOUN
fbem-11201	42	10	expenses	expense	NOUN
fbem-11201	42	11	were	be	AUX
fbem-11201	42	12	generated	generate	VERB
fbem-11201	42	13	,	,	PUNCT
fbem-11201	42	14	so	so	ADV
fbem-11201	42	15	the	the	DET
fbem-11201	42	16	annual	annual	ADJ
fbem-11201	42	17	report	report	NOUN
fbem-11201	42	18	audit	audit	NOUN
fbem-11201	42	19	expenses	expense	NOUN
fbem-11201	42	20	and	and	CCONJ
fbem-11201	42	21	director	director	NOUN
fbem-11201	42	22	liability	liability	NOUN
fbem-11201	42	23	insurance	insurance	NOUN
fbem-11201	42	24	premium	premium	NOUN
fbem-11201	42	25	of	of	ADP
fbem-11201	42	26	yanzhou	yanzhou	ADJ
fbem-11201	42	27	coal	coal	NOUN
fbem-11201	42	28	industry	industry	NOUN
fbem-11201	42	29	were	be	AUX
fbem-11201	42	30	analyzed	analyze	VERB
fbem-11201	42	31	.	.	PUNCT
fbem-11201	43	1	from	from	ADP
fbem-11201	43	2	2011	2011	NUM
fbem-11201	43	3	to	to	ADP
fbem-11201	43	4	2019	2019	NUM
fbem-11201	43	5	,	,	PUNCT
fbem-11201	43	6	the	the	DET
fbem-11201	43	7	ratio	ratio	NOUN
fbem-11201	43	8	of	of	ADP
fbem-11201	43	9	annual	annual	ADJ
fbem-11201	43	10	audit	audit	NOUN
fbem-11201	43	11	fee	fee	NOUN
fbem-11201	43	12	and	and	CCONJ
fbem-11201	43	13	operating	operate	VERB
fbem-11201	43	14	income	income	NOUN
fbem-11201	43	15	paid	pay	VERB
fbem-11201	43	16	by	by	ADP
fbem-11201	43	17	yanzhou	yanzhou	PROPN
fbem-11201	43	18	coal	coal	NOUN
fbem-11201	43	19	after	after	ADP
fbem-11201	43	20	the	the	DET
fbem-11201	43	21	purchase	purchase	NOUN
fbem-11201	43	22	of	of	ADP
fbem-11201	43	23	director	director	NOUN
fbem-11201	43	24	liability	liability	NOUN
fbem-11201	43	25	insurance	insurance	NOUN
fbem-11201	43	26	showed	show	VERB
fbem-11201	43	27	a	a	DET
fbem-11201	43	28	downward	downward	ADJ
fbem-11201	43	29	trend	trend	NOUN
fbem-11201	43	30	.	.	PUNCT
fbem-11201	44	1	between	between	ADP
fbem-11201	44	2	2020	2020	NUM
fbem-11201	44	3	and	and	CCONJ
fbem-11201	44	4	2022	2022	NUM
fbem-11201	44	5	,	,	PUNCT
fbem-11201	44	6	the	the	DET
fbem-11201	44	7	annual	annual	ADJ
fbem-11201	44	8	report	report	NOUN
fbem-11201	44	9	audit	audit	NOUN
fbem-11201	44	10	fee	fee	NOUN
fbem-11201	44	11	and	and	CCONJ
fbem-11201	44	12	operating	operate	VERB
fbem-11201	44	13	income	income	NOUN
fbem-11201	44	14	paid	pay	VERB
fbem-11201	44	15	by	by	ADP
fbem-11201	44	16	yanzhou	yanzhou	PROPN
fbem-11201	44	17	coal	coal	NOUN
fbem-11201	44	18	after	after	ADP
fbem-11201	44	19	the	the	DET
fbem-11201	44	20	purchase	purchase	NOUN
fbem-11201	44	21	of	of	ADP
fbem-11201	44	22	director	director	NOUN
fbem-11201	44	23	liability	liability	NOUN
fbem-11201	44	24	insurance	insurance	NOUN
fbem-11201	44	25	showed	show	VERB
fbem-11201	44	26	an	an	DET
fbem-11201	44	27	upward	upward	ADJ
fbem-11201	44	28	trend	trend	NOUN
fbem-11201	44	29	.	.	PUNCT
fbem-11201	45	1	after	after	ADP
fbem-11201	45	2	consulting	consult	VERB
fbem-11201	45	3	relevant	relevant	ADJ
fbem-11201	45	4	materials	material	NOUN
fbem-11201	45	5	and	and	CCONJ
fbem-11201	45	6	enterprise	enterprise	NOUN
fbem-11201	45	7	announcements	announcement	NOUN
fbem-11201	45	8	,	,	PUNCT
fbem-11201	45	9	it	it	PRON
fbem-11201	45	10	is	be	AUX
fbem-11201	45	11	found	find	VERB
fbem-11201	45	12	that	that	SCONJ
fbem-11201	45	13	the	the	DET
fbem-11201	45	14	increase	increase	NOUN
fbem-11201	45	15	in	in	ADP
fbem-11201	45	16	audit	audit	NOUN
fbem-11201	45	17	costs	cost	NOUN
fbem-11201	45	18	is	be	AUX
fbem-11201	45	19	due	due	ADJ
fbem-11201	45	20	to	to	ADP
fbem-11201	45	21	the	the	DET
fbem-11201	45	22	capital	capital	NOUN
fbem-11201	45	23	increase	increase	NOUN
fbem-11201	45	24	of	of	ADP
fbem-11201	45	25	inner	inner	ADJ
fbem-11201	45	26	mongolia	mongolia	PROPN
fbem-11201	45	27	mining	mining	PROPN
fbem-11201	45	28	(	(	PUNCT
fbem-11201	45	29	group	group	PROPN
fbem-11201	45	30	)	)	PUNCT
fbem-11201	45	31	co.	co.	PROPN
fbem-11201	45	32	,	,	PUNCT
fbem-11201	45	33	ltd	ltd	PROPN
fbem-11201	45	34	.	.	PROPN
fbem-11201	45	35	in	in	ADP
fbem-11201	45	36	the	the	DET
fbem-11201	45	37	form	form	NOUN
fbem-11201	45	38	of	of	ADP
fbem-11201	45	39	public	public	ADJ
fbem-11201	45	40	delisting	delisting	NOUN
fbem-11201	45	41	.	.	PUNCT
fbem-11201	46	1	in	in	ADP
fbem-11201	46	2	2020	2020	NUM
fbem-11201	46	3	,	,	PUNCT
fbem-11201	46	4	yanzhou	yanzhou	PROPN
fbem-11201	46	5	acquisition	acquisition	NOUN
fbem-11201	46	6	controlling	control	VERB
fbem-11201	46	7	shareholder	shareholder	NOUN
fbem-11201	46	8	yankuang	yankuang	PROPN
fbem-11201	46	9	group	group	PROPN
fbem-11201	46	10	co.	co.	PROPN
fbem-11201	46	11	,	,	PUNCT
fbem-11201	46	12	ltd	ltd	PROPN
fbem-11201	46	13	.	.	PROPN
fbem-11201	46	14	,	,	PUNCT
fbem-11201	46	15	holdings	holding	NOUN
fbem-11201	46	16	of	of	ADP
fbem-11201	46	17	shaanxi	shaanxi	PROPN
fbem-11201	46	18	future	future	PROPN
fbem-11201	46	19	energy	energy	PROPN
fbem-11201	46	20	chemical	chemical	PROPN
fbem-11201	46	21	co.	co.	PROPN
fbem-11201	46	22	,	,	PUNCT
fbem-11201	46	23	ltd	ltd	PROPN
fbem-11201	46	24	.	.	PROPN
fbem-11201	47	1	49.315	49.315	NUM
fbem-11201	47	2	%	%	NOUN
fbem-11201	47	3	10	10	NUM
fbem-11201	47	4	stake	stake	NOUN
fbem-11201	47	5	,	,	PUNCT
fbem-11201	47	6	yankuang	yankuang	PROPN
fbem-11201	47	7	yulin	yulin	PROPN
fbem-11201	47	8	fine	fine	PROPN
fbem-11201	47	9	chemical	chemical	PROPN
fbem-11201	47	10	co.	co.	PROPN
fbem-11201	47	11	,	,	PUNCT
fbem-11201	47	12	ltd	ltd	PROPN
fbem-11201	47	13	.	.	PROPN
fbem-11201	47	14	100	100	NUM
fbem-11201	47	15	%	%	NOUN
fbem-11201	47	16	stake	stake	NOUN
fbem-11201	47	17	,	,	PUNCT
fbem-11201	47	18	yankuang	yankuang	PROPN
fbem-11201	47	19	south	south	PROPN
fbem-11201	47	20	chemical	chemical	PROPN
fbem-11201	47	21	co.	co.	PROPN
fbem-11201	47	22	,	,	PUNCT
fbem-11201	47	23	ltd	ltd	PROPN
fbem-11201	47	24	.	.	PROPN
fbem-11201	47	25	,	,	PUNCT
fbem-11201	47	26	100	100	NUM
fbem-11201	47	27	%	%	NOUN
fbem-11201	47	28	stake	stake	NOUN
fbem-11201	47	29	,	,	PUNCT
fbem-11201	47	30	yankuang	yankuang	PROPN
fbem-11201	47	31	jining	jine	VERB
fbem-11201	47	32	chemical	chemical	PROPN
fbem-11201	47	33	equipment	equipment	PROPN
fbem-11201	47	34	co.	co.	PROPN
fbem-11201	47	35	,	,	PUNCT
fbem-11201	47	36	ltd	ltd	PROPN
fbem-11201	47	37	.	.	PROPN
fbem-11201	47	38	,	,	PUNCT
fbem-11201	47	39	100	100	NUM
fbem-11201	47	40	%	%	NOUN
fbem-11201	47	41	stake	stake	NOUN
fbem-11201	47	42	,	,	PUNCT
fbem-11201	47	43	yankuang	yankuang	PROPN
fbem-11201	47	44	coal	coal	NOUN
fbem-11201	47	45	supply	supply	NOUN
fbem-11201	47	46	and	and	CCONJ
fbem-11201	47	47	marketing	marketing	PROPN
fbem-11201	47	48	co.	co.	PROPN
fbem-11201	47	49	,	,	PUNCT
fbem-11201	47	50	ltd	ltd	PROPN
fbem-11201	47	51	.	.	PROPN
fbem-11201	47	52	100	100	NUM
fbem-11201	47	53	%	%	NOUN
fbem-11201	47	54	stake	stake	NOUN
fbem-11201	47	55	,	,	PUNCT
fbem-11201	47	56	shandirector	shandirector	NOUN
fbem-11201	47	57	yankuang	yankuang	PROPN
fbem-11201	47	58	economic	economic	ADJ
fbem-11201	47	59	three	three	NUM
fbem-11201	47	60	power	power	PROPN
fbem-11201	47	61	co.	co.	PROPN
fbem-11201	47	62	,	,	PUNCT
fbem-11201	47	63	ltd	ltd	PROPN
fbem-11201	47	64	.	.	PROPN
fbem-11201	47	65	,	,	PUNCT
fbem-11201	47	66	99	99	NUM
fbem-11201	47	67	%	%	NOUN
fbem-11201	47	68	stake	stake	NOUN
fbem-11201	47	69	in	in	ADP
fbem-11201	47	70	six	six	NUM
fbem-11201	47	71	companies	company	NOUN
fbem-11201	47	72	.	.	PUNCT
fbem-11201	48	1	due	due	ADP
fbem-11201	48	2	to	to	ADP
fbem-11201	48	3	the	the	DET
fbem-11201	48	4	occurrence	occurrence	NOUN
fbem-11201	48	5	of	of	ADP
fbem-11201	48	6	yanzhou	yanzhou	ADJ
fbem-11201	48	7	coal	coal	NOUN
fbem-11201	48	8	industry	industry	NOUN
fbem-11201	48	9	in	in	ADP
fbem-11201	48	10	2020	2020	NUM
fbem-11201	48	11	,	,	PUNCT
fbem-11201	48	12	the	the	DET
fbem-11201	48	13	audit	audit	NOUN
fbem-11201	48	14	scope	scope	NOUN
fbem-11201	48	15	and	and	CCONJ
fbem-11201	48	16	workload	workload	NOUN
fbem-11201	48	17	of	of	ADP
fbem-11201	48	18	xinyonghe	xinyonghe	ADV
fbem-11201	48	19	increased	increase	VERB
fbem-11201	48	20	accordingly	accordingly	ADV
fbem-11201	48	21	,	,	PUNCT
fbem-11201	48	22	so	so	CCONJ
fbem-11201	48	23	the	the	DET
fbem-11201	48	24	audit	audit	NOUN
fbem-11201	48	25	expenses	expense	NOUN
fbem-11201	48	26	of	of	ADP
fbem-11201	48	27	xinyonghe	xinyonghe	ADJ
fbem-11201	48	28	accounting	accounting	NOUN
fbem-11201	48	29	firm	firm	NOUN
fbem-11201	48	30	were	be	AUX
fbem-11201	48	31	increased	increase	VERB
fbem-11201	48	32	,	,	PUNCT
fbem-11201	48	33	which	which	PRON
fbem-11201	48	34	was	be	AUX
fbem-11201	48	35	not	not	PART
fbem-11201	48	36	related	relate	VERB
fbem-11201	48	37	to	to	ADP
fbem-11201	48	38	the	the	DET
fbem-11201	48	39	purchase	purchase	NOUN
fbem-11201	48	40	of	of	ADP
fbem-11201	48	41	directors	director	NOUN
fbem-11201	48	42	'	'	PART
fbem-11201	48	43	liability	liability	NOUN
fbem-11201	48	44	insurance.it	insurance.it	NOUN
fbem-11201	48	45	can	can	AUX
fbem-11201	48	46	be	be	AUX
fbem-11201	48	47	concluded	conclude	VERB
fbem-11201	48	48	that	that	SCONJ
fbem-11201	48	49	the	the	DET
fbem-11201	48	50	annual	annual	ADJ
fbem-11201	48	51	report	report	NOUN
fbem-11201	48	52	audit	audit	NOUN
fbem-11201	48	53	fee	fee	NOUN
fbem-11201	48	54	paid	pay	VERB
fbem-11201	48	55	by	by	ADP
fbem-11201	48	56	enterprises	enterprise	NOUN
fbem-11201	48	57	after	after	ADP
fbem-11201	48	58	the	the	DET
fbem-11201	48	59	purchase	purchase	NOUN
fbem-11201	48	60	of	of	ADP
fbem-11201	48	61	director	director	NOUN
fbem-11201	48	62	liability	liability	NOUN
fbem-11201	48	63	insurance	insurance	NOUN
fbem-11201	48	64	generally	generally	ADV
fbem-11201	48	65	shows	show	VERB
fbem-11201	48	66	a	a	DET
fbem-11201	48	67	downward	downward	ADJ
fbem-11201	48	68	trend	trend	NOUN
fbem-11201	48	69	,	,	PUNCT
fbem-11201	48	70	and	and	CCONJ
fbem-11201	48	71	the	the	DET
fbem-11201	48	72	proportion	proportion	NOUN
fbem-11201	48	73	of	of	ADP
fbem-11201	48	74	the	the	DET
fbem-11201	48	75	operating	operate	VERB
fbem-11201	48	76	income	income	NOUN
fbem-11201	48	77	also	also	ADV
fbem-11201	48	78	shows	show	VERB
fbem-11201	48	79	a	a	DET
fbem-11201	48	80	downward	downward	ADJ
fbem-11201	48	81	trend	trend	NOUN
fbem-11201	48	82	.	.	PUNCT
fbem-11201	49	1	3.3	3.3	NUM
fbem-11201	49	2	.	.	PUNCT
fbem-11201	50	1	case	case	NOUN
fbem-11201	50	2	company	company	NOUN
fbem-11201	50	3	in	in	ADP
fbem-11201	50	4	the	the	DET
fbem-11201	50	5	industry	industry	NOUN
fbem-11201	50	6	to	to	PART
fbem-11201	50	7	buy	buy	VERB
fbem-11201	50	8	directors	director	NOUN
fbem-11201	50	9	liability	liability	NOUN
fbem-11201	50	10	insurance	insurance	NOUN
fbem-11201	50	11	because	because	SCONJ
fbem-11201	50	12	enterprises	enterprise	NOUN
fbem-11201	50	13	will	will	AUX
fbem-11201	50	14	not	not	PART
fbem-11201	50	15	publicly	publicly	ADV
fbem-11201	50	16	buy	buy	VERB
fbem-11201	50	17	director	director	NOUN
fbem-11201	50	18	liability	liability	NOUN
fbem-11201	50	19	insurance	insurance	NOUN
fbem-11201	50	20	insurance	insurance	NOUN
fbem-11201	50	21	contract	contract	NOUN
fbem-11201	50	22	,	,	PUNCT
fbem-11201	50	23	so	so	SCONJ
fbem-11201	50	24	according	accord	VERB
fbem-11201	50	25	to	to	ADP
fbem-11201	50	26	the	the	DET
fbem-11201	50	27	existing	exist	VERB
fbem-11201	50	28	research	research	NOUN
fbem-11201	50	29	determine	determine	VERB
fbem-11201	50	30	whether	whether	SCONJ
fbem-11201	50	31	the	the	DET
fbem-11201	50	32	enterprise	enterprise	NOUN
fbem-11201	50	33	buy	buy	VERB
fbem-11201	50	34	director	director	NOUN
fbem-11201	50	35	liability	liability	NOUN
fbem-11201	50	36	insurance	insurance	NOUN
fbem-11201	50	37	method	method	NOUN
fbem-11201	50	38	of	of	ADP
fbem-11201	50	39	statistics	statistic	NOUN
fbem-11201	50	40	,	,	PUNCT
fbem-11201	50	41	namely	namely	ADV
fbem-11201	50	42	the	the	DET
fbem-11201	50	43	enterprise	enterprise	NOUN
fbem-11201	50	44	in	in	ADP
fbem-11201	50	45	the	the	DET
fbem-11201	50	46	resolution	resolution	NOUN
fbem-11201	50	47	of	of	ADP
fbem-11201	50	48	the	the	DET
fbem-11201	50	49	board	board	NOUN
fbem-11201	50	50	of	of	ADP
fbem-11201	50	51	directors	director	NOUN
fbem-11201	50	52	disclosure	disclosure	PROPN
fbem-11201	50	53	agreed	agree	VERB
fbem-11201	50	54	to	to	PART
fbem-11201	50	55	buy	buy	VERB
fbem-11201	50	56	directors	director	NOUN
fbem-11201	50	57	,	,	PUNCT
fbem-11201	50	58	supervisors	supervisor	NOUN
fbem-11201	50	59	and	and	CCONJ
fbem-11201	50	60	senior	senior	ADJ
fbem-11201	50	61	management	management	NOUN
fbem-11201	50	62	liability	liability	NOUN
fbem-11201	50	63	insurance	insurance	NOUN
fbem-11201	50	64	,	,	PUNCT
fbem-11201	50	65	and	and	CCONJ
fbem-11201	50	66	the	the	DET
fbem-11201	50	67	bill	bill	NOUN
fbem-11201	50	68	by	by	ADP
fbem-11201	50	69	the	the	DET
fbem-11201	50	70	general	general	ADJ
fbem-11201	50	71	meeting	meeting	NOUN
fbem-11201	50	72	of	of	ADP
fbem-11201	50	73	shareholders	shareholder	NOUN
fbem-11201	50	74	,	,	PUNCT
fbem-11201	50	75	as	as	SCONJ
fbem-11201	50	76	buying	buy	VERB
fbem-11201	50	77	director	director	NOUN
fbem-11201	50	78	liability	liability	NOUN
fbem-11201	50	79	insurance.statistics	insurance.statistic	NOUN
fbem-11201	50	80	are	be	AUX
fbem-11201	50	81	shown	show	VERB
fbem-11201	50	82	in	in	ADP
fbem-11201	50	83	table	table	NOUN
fbem-11201	50	84	3	3	NUM
fbem-11201	50	85	.	.	PUNCT
fbem-11201	50	86	table	table	NOUN
fbem-11201	50	87	3	3	NUM
fbem-11201	50	88	.	.	PUNCT
fbem-11201	50	89	coal	coal	NOUN
fbem-11201	50	90	industry	industry	NOUN
fbem-11201	50	91	to	to	PART
fbem-11201	50	92	buy	buy	VERB
fbem-11201	50	93	director	director	NOUN
fbem-11201	50	94	liability	liability	NOUN
fbem-11201	50	95	insurance	insurance	NOUN
fbem-11201	50	96	situation	situation	NOUN
fbem-11201	50	97	year	year	NOUN
fbem-11201	50	98	number	number	NOUN
fbem-11201	50	99	of	of	ADP
fbem-11201	50	100	purchased	purchase	VERB
fbem-11201	50	101	enterprises	enterprise	NOUN
fbem-11201	50	102	year	year	NOUN
fbem-11201	50	103	number	number	NOUN
fbem-11201	50	104	of	of	ADP
fbem-11201	50	105	purchased	purchase	VERB
fbem-11201	50	106	enterprises	enterprise	NOUN
fbem-11201	50	107	2008	2008	NUM
fbem-11201	50	108	2	2	NUM
fbem-11201	50	109	2016	2016	NUM
fbem-11201	50	110	2	2	NUM
fbem-11201	50	111	2009	2009	NUM
fbem-11201	50	112	2	2	NUM
fbem-11201	50	113	2017	2017	NUM
fbem-11201	50	114	3	3	NUM
fbem-11201	50	115	2010	2010	NUM
fbem-11201	50	116	2	2	NUM
fbem-11201	50	117	2018	2018	NUM
fbem-11201	50	118	2	2	NUM
fbem-11201	50	119	2011	2011	NUM
fbem-11201	50	120	2	2	NUM
fbem-11201	50	121	2019	2019	NUM
fbem-11201	50	122	3	3	NUM
fbem-11201	50	123	2012	2012	NUM
fbem-11201	50	124	2	2	NUM
fbem-11201	50	125	2020	2020	NUM
fbem-11201	50	126	2	2	NUM
fbem-11201	50	127	2013	2013	NUM
fbem-11201	50	128	3	3	NUM
fbem-11201	50	129	2021	2021	NUM
fbem-11201	50	130	3	3	NUM
fbem-11201	50	131	2014	2014	NUM
fbem-11201	50	132	2	2	NUM
fbem-11201	50	133	2022	2022	NUM
fbem-11201	50	134	3	3	NUM
fbem-11201	50	135	2015	2015	NUM
fbem-11201	50	136	2	2	NUM
fbem-11201	50	137	as	as	SCONJ
fbem-11201	50	138	can	can	AUX
fbem-11201	50	139	be	be	AUX
fbem-11201	50	140	seen	see	VERB
fbem-11201	50	141	from	from	ADP
fbem-11201	50	142	table	table	NOUN
fbem-11201	50	143	3	3	NUM
fbem-11201	50	144	,	,	PUNCT
fbem-11201	50	145	the	the	DET
fbem-11201	50	146	number	number	NOUN
fbem-11201	50	147	of	of	ADP
fbem-11201	50	148	enterprises	enterprise	NOUN
fbem-11201	50	149	in	in	ADP
fbem-11201	50	150	the	the	DET
fbem-11201	50	151	industry	industry	NOUN
fbem-11201	50	152	to	to	PART
fbem-11201	50	153	buy	buy	VERB
fbem-11201	50	154	director	director	NOUN
fbem-11201	50	155	liability	liability	NOUN
fbem-11201	50	156	insurance	insurance	NOUN
fbem-11201	50	157	is	be	AUX
fbem-11201	50	158	very	very	ADV
fbem-11201	50	159	rare	rare	ADJ
fbem-11201	50	160	,	,	PUNCT
fbem-11201	50	161	generally	generally	ADV
fbem-11201	50	162	two	two	NUM
fbem-11201	50	163	,	,	PUNCT
fbem-11201	50	164	one	one	NUM
fbem-11201	50	165	of	of	ADP
fbem-11201	50	166	which	which	PRON
fbem-11201	50	167	is	be	AUX
fbem-11201	50	168	yanzhou	yanzhou	PROPN
fbem-11201	50	169	coal	coal	NOUN
fbem-11201	50	170	industry	industry	NOUN
fbem-11201	50	171	,	,	PUNCT
fbem-11201	50	172	the	the	DET
fbem-11201	50	173	case	case	NOUN
fbem-11201	50	174	company	company	NOUN
fbem-11201	50	175	studied	study	VERB
fbem-11201	50	176	in	in	ADP
fbem-11201	50	177	this	this	DET
fbem-11201	50	178	paper.in	paper.in	NOUN
fbem-11201	50	179	the	the	DET
fbem-11201	50	180	past	past	ADJ
fbem-11201	50	181	15	15	NUM
fbem-11201	50	182	years	year	NOUN
fbem-11201	50	183	,	,	PUNCT
fbem-11201	50	184	only	only	ADV
fbem-11201	50	185	three	three	NUM
fbem-11201	50	186	companies	company	NOUN
fbem-11201	50	187	have	have	AUX
fbem-11201	50	188	purchased	purchase	VERB
fbem-11201	50	189	director	director	NOUN
fbem-11201	50	190	liability	liability	NOUN
fbem-11201	50	191	insurance	insurance	NOUN
fbem-11201	50	192	in	in	ADP
fbem-11201	50	193	five	five	NUM
fbem-11201	50	194	years.in	years.in	NUM
fbem-11201	50	195	addition	addition	NOUN
fbem-11201	50	196	,	,	PUNCT
fbem-11201	50	197	it	it	PRON
fbem-11201	50	198	can	can	AUX
fbem-11201	50	199	be	be	AUX
fbem-11201	50	200	seen	see	VERB
fbem-11201	50	201	that	that	SCONJ
fbem-11201	50	202	since	since	SCONJ
fbem-11201	50	203	2019	2019	NUM
fbem-11201	50	204	,	,	PUNCT
fbem-11201	50	205	the	the	DET
fbem-11201	50	206	number	number	NOUN
fbem-11201	50	207	of	of	ADP
fbem-11201	50	208	enterprises	enterprise	NOUN
fbem-11201	50	209	deciding	decide	VERB
fbem-11201	50	210	to	to	PART
fbem-11201	50	211	buy	buy	VERB
fbem-11201	50	212	director	director	NOUN
fbem-11201	50	213	liability	liability	NOUN
fbem-11201	50	214	insurance	insurance	NOUN
fbem-11201	50	215	has	have	AUX
fbem-11201	50	216	increased	increase	VERB
fbem-11201	50	217	,	,	PUNCT
fbem-11201	50	218	indicating	indicate	VERB
fbem-11201	50	219	that	that	SCONJ
fbem-11201	50	220	director	director	NOUN
fbem-11201	50	221	liability	liability	NOUN
fbem-11201	50	222	insurance	insurance	NOUN
fbem-11201	50	223	has	have	AUX
fbem-11201	50	224	gradually	gradually	ADV
fbem-11201	50	225	entered	enter	VERB
fbem-11201	50	226	the	the	DET
fbem-11201	50	227	vision	vision	NOUN
fbem-11201	50	228	of	of	ADP
fbem-11201	50	229	the	the	DET
fbem-11201	50	230	company	company	NOUN
fbem-11201	50	231	's	's	PART
fbem-11201	50	232	senior	senior	ADJ
fbem-11201	50	233	management	management	NOUN
fbem-11201	50	234	,	,	PUNCT
fbem-11201	50	235	and	and	CCONJ
fbem-11201	50	236	the	the	DET
fbem-11201	50	237	demand	demand	NOUN
fbem-11201	50	238	for	for	ADP
fbem-11201	50	239	director	director	NOUN
fbem-11201	50	240	liability	liability	NOUN
fbem-11201	50	241	insurance	insurance	NOUN
fbem-11201	50	242	is	be	AUX
fbem-11201	50	243	gradually	gradually	ADV
fbem-11201	50	244	increasing	increase	VERB
fbem-11201	50	245	.	.	PUNCT
fbem-11201	51	1	4	4	X
fbem-11201	51	2	.	.	X
fbem-11201	51	3	analysis	analysis	NOUN
fbem-11201	51	4	of	of	ADP
fbem-11201	51	5	the	the	DET
fbem-11201	51	6	influence	influence	NOUN
fbem-11201	51	7	of	of	ADP
fbem-11201	51	8	case	case	NOUN
fbem-11201	51	9	company	company	NOUN
fbem-11201	51	10	purchasing	purchasing	NOUN
fbem-11201	51	11	board	board	NOUN
fbem-11201	51	12	liability	liability	NOUN
fbem-11201	51	13	insurance	insurance	NOUN
fbem-11201	51	14	on	on	ADP
fbem-11201	51	15	audit	audit	NOUN
fbem-11201	51	16	pricing	price	VERB
fbem-11201	51	17	4.1	4.1	NUM
fbem-11201	51	18	.	.	PUNCT
fbem-11201	52	1	incentive	incentive	ADJ
fbem-11201	52	2	effect	effect	NOUN
fbem-11201	52	3	if	if	SCONJ
fbem-11201	52	4	you	you	PRON
fbem-11201	52	5	follow	follow	VERB
fbem-11201	52	6	the	the	DET
fbem-11201	52	7	“	"	PUNCT
fbem-11201	52	8	checklist	checklist	NOUN
fbem-11201	52	9	”	"	PUNCT
fbem-11201	52	10	your	your	PRON
fbem-11201	52	11	paper	paper	NOUN
fbem-11201	52	12	will	will	AUX
fbem-11201	52	13	conform	conform	VERB
fbem-11201	52	14	to	to	ADP
fbem-11201	52	15	the	the	DET
fbem-11201	52	16	requirements	requirement	NOUN
fbem-11201	52	17	of	of	ADP
fbem-11201	52	18	the	the	DET
fbem-11201	52	19	publisher	publisher	NOUN
fbem-11201	52	20	and	and	CCONJ
fbem-11201	52	21	facilitate	facilitate	VERB
fbem-11201	52	22	a	a	DET
fbem-11201	52	23	problem	problem	NOUN
fbem-11201	52	24	-	-	PUNCT
fbem-11201	52	25	free	free	ADJ
fbem-11201	52	26	publication	publication	NOUN
fbem-11201	52	27	process	process	NOUN
fbem-11201	52	28	.	.	PUNCT
fbem-11201	53	1	with	with	ADP
fbem-11201	53	2	the	the	DET
fbem-11201	53	3	gradual	gradual	ADJ
fbem-11201	53	4	improvement	improvement	NOUN
fbem-11201	53	5	of	of	ADP
fbem-11201	53	6	the	the	DET
fbem-11201	53	7	legal	legal	ADJ
fbem-11201	53	8	system	system	NOUN
fbem-11201	53	9	,	,	PUNCT
fbem-11201	53	10	the	the	DET
fbem-11201	53	11	awareness	awareness	NOUN
fbem-11201	53	12	of	of	ADP
fbem-11201	53	13	rights	right	NOUN
fbem-11201	53	14	protection	protection	NOUN
fbem-11201	53	15	of	of	ADP
fbem-11201	53	16	corporate	corporate	ADJ
fbem-11201	53	17	investors	investor	NOUN
fbem-11201	53	18	and	and	CCONJ
fbem-11201	53	19	other	other	ADJ
fbem-11201	53	20	stakeholders	stakeholder	NOUN
fbem-11201	53	21	is	be	AUX
fbem-11201	53	22	gradually	gradually	ADV
fbem-11201	53	23	strengthened	strengthen	VERB
fbem-11201	53	24	,	,	PUNCT
fbem-11201	53	25	and	and	CCONJ
fbem-11201	53	26	the	the	DET
fbem-11201	53	27	litigation	litigation	NOUN
fbem-11201	53	28	cases	case	NOUN
fbem-11201	53	29	involving	involve	VERB
fbem-11201	53	30	listed	list	VERB
fbem-11201	53	31	companies	company	NOUN
fbem-11201	53	32	are	be	AUX
fbem-11201	53	33	also	also	ADV
fbem-11201	53	34	increasing	increase	VERB
fbem-11201	53	35	.	.	PUNCT
fbem-11201	54	1	at	at	ADP
fbem-11201	54	2	the	the	DET
fbem-11201	54	3	same	same	ADJ
fbem-11201	54	4	time	time	NOUN
fbem-11201	54	5	,	,	PUNCT
fbem-11201	54	6	the	the	DET
fbem-11201	54	7	amount	amount	NOUN
fbem-11201	54	8	of	of	ADP
fbem-11201	54	9	compensation	compensation	NOUN
fbem-11201	54	10	involved	involve	VERB
fbem-11201	54	11	in	in	ADP
fbem-11201	54	12	the	the	DET
fbem-11201	54	13	litigation	litigation	NOUN
fbem-11201	54	14	cases	case	NOUN
fbem-11201	54	15	is	be	AUX
fbem-11201	54	16	also	also	ADV
fbem-11201	54	17	increasing.the	increasing.the	DET
fbem-11201	54	18	governance	governance	NOUN
fbem-11201	54	19	layer	layer	NOUN
fbem-11201	54	20	and	and	CCONJ
fbem-11201	54	21	the	the	DET
fbem-11201	54	22	management	management	NOUN
fbem-11201	54	23	layer	layer	NOUN
fbem-11201	54	24	of	of	ADP
fbem-11201	54	25	the	the	DET
fbem-11201	54	26	listed	list	VERB
fbem-11201	54	27	companies	company	NOUN
fbem-11201	54	28	are	be	AUX
fbem-11201	54	29	both	both	PRON
fbem-11201	54	30	faced	face	VERB
fbem-11201	54	31	with	with	ADP
fbem-11201	54	32	the	the	DET
fbem-11201	54	33	risks	risk	NOUN
fbem-11201	54	34	caused	cause	VERB
fbem-11201	54	35	by	by	ADP
fbem-11201	54	36	the	the	DET
fbem-11201	54	37	mistakes.under	mistakes.under	NOUN
fbem-11201	54	38	the	the	DET
fbem-11201	54	39	structure	structure	NOUN
fbem-11201	54	40	of	of	ADP
fbem-11201	54	41	the	the	DET
fbem-11201	54	42	separation	separation	NOUN
fbem-11201	54	43	of	of	ADP
fbem-11201	54	44	ownership	ownership	NOUN
fbem-11201	54	45	and	and	CCONJ
fbem-11201	54	46	management	management	NOUN
fbem-11201	54	47	right	right	NOUN
fbem-11201	54	48	,	,	PUNCT
fbem-11201	54	49	the	the	DET
fbem-11201	54	50	interests	interest	NOUN
fbem-11201	54	51	of	of	ADP
fbem-11201	54	52	corporate	corporate	ADJ
fbem-11201	54	53	executives	executive	NOUN
fbem-11201	54	54	and	and	CCONJ
fbem-11201	54	55	shareholders	shareholder	NOUN
fbem-11201	54	56	and	and	CCONJ
fbem-11201	54	57	the	the	DET
fbem-11201	54	58	company	company	NOUN
fbem-11201	54	59	are	be	AUX
fbem-11201	54	60	not	not	PART
fbem-11201	54	61	completely	completely	ADV
fbem-11201	54	62	consistent	consistent	ADJ
fbem-11201	54	63	,	,	PUNCT
fbem-11201	54	64	so	so	CCONJ
fbem-11201	54	65	the	the	DET
fbem-11201	54	66	first	first	ADJ
fbem-11201	54	67	type	type	NOUN
fbem-11201	54	68	of	of	ADP
fbem-11201	54	69	agency	agency	NOUN
fbem-11201	54	70	problem	problem	NOUN
fbem-11201	54	71	will	will	AUX
fbem-11201	54	72	arise	arise	VERB
fbem-11201	54	73	.	.	PUNCT
fbem-11201	55	1	in	in	ADP
fbem-11201	55	2	order	order	NOUN
fbem-11201	55	3	to	to	PART
fbem-11201	55	4	solve	solve	VERB
fbem-11201	55	5	the	the	DET
fbem-11201	55	6	problem	problem	NOUN
fbem-11201	55	7	of	of	ADP
fbem-11201	55	8	divergent	divergent	ADJ
fbem-11201	55	9	interests	interest	NOUN
fbem-11201	55	10	between	between	ADP
fbem-11201	55	11	corporate	corporate	ADJ
fbem-11201	55	12	executives	executive	NOUN
fbem-11201	55	13	and	and	CCONJ
fbem-11201	55	14	companies	company	NOUN
fbem-11201	55	15	,	,	PUNCT
fbem-11201	55	16	most	most	ADJ
fbem-11201	55	17	companies	company	NOUN
fbem-11201	55	18	today	today	NOUN
fbem-11201	55	19	adopt	adopt	VERB
fbem-11201	55	20	the	the	DET
fbem-11201	55	21	practice	practice	NOUN
fbem-11201	55	22	of	of	ADP
fbem-11201	55	23	giving	give	VERB
fbem-11201	55	24	stock	stock	NOUN
fbem-11201	55	25	or	or	CCONJ
fbem-11201	55	26	options	option	NOUN
fbem-11201	55	27	to	to	ADP
fbem-11201	55	28	management	management	NOUN
fbem-11201	55	29	companiesto	companiesto	NOUN
fbem-11201	55	30	some	some	DET
fbem-11201	55	31	extent	extent	NOUN
fbem-11201	55	32	,	,	PUNCT
fbem-11201	55	33	this	this	DET
fbem-11201	55	34	approach	approach	NOUN
fbem-11201	55	35	binds	bind	VERB
fbem-11201	55	36	the	the	DET
fbem-11201	55	37	interests	interest	NOUN
fbem-11201	55	38	of	of	ADP
fbem-11201	55	39	the	the	DET
fbem-11201	55	40	management	management	NOUN
fbem-11201	55	41	with	with	ADP
fbem-11201	55	42	the	the	DET
fbem-11201	55	43	interests	interest	NOUN
fbem-11201	55	44	of	of	ADP
fbem-11201	55	45	the	the	DET
fbem-11201	55	46	company.but	company.but	NOUN
fbem-11201	55	47	management	management	NOUN
fbem-11201	55	48	is	be	AUX
fbem-11201	55	49	not	not	PART
fbem-11201	55	50	as	as	ADV
fbem-11201	55	51	diverse	diverse	ADJ
fbem-11201	55	52	in	in	ADP
fbem-11201	55	53	different	different	ADJ
fbem-11201	55	54	companies	company	NOUN
fbem-11201	55	55	as	as	SCONJ
fbem-11201	55	56	shareholders.shareholders	shareholders.shareholder	NOUN
fbem-11201	55	57	can	can	AUX
fbem-11201	55	58	resolve	resolve	VERB
fbem-11201	55	59	most	most	ADJ
fbem-11201	55	60	of	of	ADP
fbem-11201	55	61	the	the	DET
fbem-11201	55	62	risks	risk	NOUN
fbem-11201	55	63	by	by	ADP
fbem-11201	55	64	dispersing	disperse	VERB
fbem-11201	55	65	their	their	PRON
fbem-11201	55	66	investment	investment	NOUN
fbem-11201	55	67	,	,	PUNCT
fbem-11201	55	68	but	but	CCONJ
fbem-11201	55	69	the	the	DET
fbem-11201	55	70	investment	investment	NOUN
fbem-11201	55	71	target	target	NOUN
fbem-11201	55	72	of	of	ADP
fbem-11201	55	73	the	the	DET
fbem-11201	55	74	management	management	NOUN
fbem-11201	55	75	given	give	VERB
fbem-11201	55	76	the	the	DET
fbem-11201	55	77	stock	stock	NOUN
fbem-11201	55	78	option	option	NOUN
fbem-11201	55	79	incentive	incentive	NOUN
fbem-11201	55	80	is	be	AUX
fbem-11201	55	81	relatively	relatively	ADV
fbem-11201	55	82	single	single	ADJ
fbem-11201	55	83	and	and	CCONJ
fbem-11201	55	84	can	can	AUX
fbem-11201	55	85	not	not	PART
fbem-11201	55	86	resolve	resolve	VERB
fbem-11201	55	87	the	the	DET
fbem-11201	55	88	risks.this	risks.this	PRON
fbem-11201	55	89	results	result	NOUN
fbem-11201	55	90	in	in	ADP
fbem-11201	55	91	a	a	DET
fbem-11201	55	92	mismatch	mismatch	NOUN
fbem-11201	55	93	between	between	ADP
fbem-11201	55	94	management	management	NOUN
fbem-11201	55	95	revenue	revenue	NOUN
fbem-11201	55	96	and	and	CCONJ
fbem-11201	55	97	risk.so	risk.so	VERB
fbem-11201	55	98	director	director	NOUN
fbem-11201	55	99	liability	liability	NOUN
fbem-11201	55	100	risks	risk	NOUN
fbem-11201	55	101	to	to	ADP
fbem-11201	55	102	insurance	insurance	NOUN
fbem-11201	55	103	company	company	NOUN
fbem-11201	55	104	,	,	PUNCT
fbem-11201	55	105	the	the	DET
fbem-11201	55	106	risks	risk	NOUN
fbem-11201	55	107	of	of	ADP
fbem-11201	55	108	the	the	DET
fbem-11201	55	109	management	management	NOUN
fbem-11201	55	110	risk	risk	NOUN
fbem-11201	55	111	,	,	PUNCT
fbem-11201	55	112	and	and	CCONJ
fbem-11201	55	113	benefit	benefit	VERB
fbem-11201	55	114	the	the	DET
fbem-11201	55	115	gap	gap	NOUN
fbem-11201	55	116	between	between	ADP
fbem-11201	55	117	the	the	DET
fbem-11201	55	118	company	company	NOUN
fbem-11201	55	119	and	and	CCONJ
fbem-11201	55	120	investors	investor	NOUN
fbem-11201	55	121	in	in	ADP
fbem-11201	55	122	the	the	DET
fbem-11201	55	123	interests	interest	NOUN
fbem-11201	55	124	,	,	PUNCT
fbem-11201	55	125	for	for	ADP
fbem-11201	55	126	directors	director	NOUN
fbem-11201	55	127	and	and	CCONJ
fbem-11201	55	128	related	relate	VERB
fbem-11201	55	129	senior	senior	ADJ
fbem-11201	55	130	management	management	NOUN
fbem-11201	55	131	personnel	personnel	NOUN
fbem-11201	55	132	to	to	PART
fbem-11201	55	133	provide	provide	VERB
fbem-11201	55	134	fully	fully	ADV
fbem-11201	55	135	display	display	NOUN
fbem-11201	55	136	management	management	NOUN
fbem-11201	55	137	operation	operation	NOUN
fbem-11201	55	138	platform	platform	NOUN
fbem-11201	55	139	,	,	PUNCT
fbem-11201	55	140	fully	fully	ADV
fbem-11201	55	141	encourage	encourage	VERB
fbem-11201	55	142	directors	director	NOUN
fbem-11201	55	143	and	and	CCONJ
fbem-11201	55	144	related	relate	VERB
fbem-11201	55	145	senior	senior	ADJ
fbem-11201	55	146	management	management	NOUN
fbem-11201	55	147	personnel	personnel	NOUN
fbem-11201	55	148	active	active	ADJ
fbem-11201	55	149	in	in	ADP
fbem-11201	55	150	company	company	NOUN
fbem-11201	55	151	operational	operational	ADJ
fbem-11201	55	152	decision	decision	NOUN
fbem-11201	55	153	-	-	PUNCT
fbem-11201	55	154	making	making	NOUN
fbem-11201	55	155	,	,	PUNCT
fbem-11201	55	156	bold	bold	ADJ
fbem-11201	55	157	management	management	NOUN
fbem-11201	55	158	to	to	PART
fbem-11201	55	159	enhance	enhance	VERB
fbem-11201	55	160	the	the	DET
fbem-11201	55	161	company	company	NOUN
fbem-11201	55	162	's	's	PART
fbem-11201	55	163	overall	overall	ADJ
fbem-11201	55	164	value	value	NOUN
fbem-11201	55	165	,	,	PUNCT
fbem-11201	55	166	bring	bring	VERB
fbem-11201	55	167	rich	rich	ADJ
fbem-11201	55	168	returns	return	NOUN
fbem-11201	55	169	for	for	ADP
fbem-11201	55	170	investors.don't	investors.don't	ADV
fbem-11201	55	171	worry	worry	NOUN
fbem-11201	55	172	about	about	ADP
fbem-11201	55	173	making	make	VERB
fbem-11201	55	174	mistakes.company	mistakes.company	PROPN
fbem-11201	55	175	operating	operate	VERB
fbem-11201	55	176	in	in	ADP
fbem-11201	55	177	good	good	ADJ
fbem-11201	55	178	condition	condition	NOUN
fbem-11201	55	179	facing	face	VERB
fbem-11201	55	180	the	the	DET
fbem-11201	55	181	business	business	NOUN
fbem-11201	55	182	risk	risk	NOUN
fbem-11201	55	183	will	will	AUX
fbem-11201	55	184	reduce	reduce	VERB
fbem-11201	55	185	,	,	PUNCT
fbem-11201	55	186	and	and	CCONJ
fbem-11201	55	187	executives	executive	NOUN
fbem-11201	55	188	in	in	ADP
fbem-11201	55	189	order	order	NOUN
fbem-11201	55	190	to	to	PART
fbem-11201	55	191	cope	cope	VERB
fbem-11201	55	192	with	with	ADP
fbem-11201	55	193	the	the	DET
fbem-11201	55	194	performance	performance	NOUN
fbem-11201	55	195	pressure	pressure	NOUN
fbem-11201	55	196	of	of	ADP
fbem-11201	55	197	fraud	fraud	NOUN
fbem-11201	55	198	motivation	motivation	NOUN
fbem-11201	55	199	will	will	AUX
fbem-11201	55	200	decrease	decrease	VERB
fbem-11201	55	201	,	,	PUNCT
fbem-11201	55	202	according	accord	VERB
fbem-11201	55	203	to	to	ADP
fbem-11201	55	204	the	the	DET
fbem-11201	55	205	audit	audit	NOUN
fbem-11201	55	206	risk	risk	NOUN
fbem-11201	55	207	theory	theory	NOUN
fbem-11201	55	208	,	,	PUNCT
fbem-11201	55	209	enterprise	enterprise	NOUN
fbem-11201	55	210	management	management	NOUN
fbem-11201	55	211	risk	risk	NOUN
fbem-11201	55	212	reduction	reduction	NOUN
fbem-11201	55	213	,	,	PUNCT
fbem-11201	55	214	auditors	auditor	NOUN
fbem-11201	55	215	face	face	VERB
fbem-11201	55	216	the	the	DET
fbem-11201	55	217	expected	expect	VERB
fbem-11201	55	218	risk	risk	NOUN
fbem-11201	55	219	will	will	AUX
fbem-11201	55	220	be	be	AUX
fbem-11201	55	221	reduced	reduce	VERB
fbem-11201	55	222	,	,	PUNCT
fbem-11201	55	223	thus	thus	ADV
fbem-11201	55	224	the	the	DET
fbem-11201	55	225	risk	risk	NOUN
fbem-11201	55	226	premium	premium	NOUN
fbem-11201	55	227	will	will	AUX
fbem-11201	55	228	reduce	reduce	VERB
fbem-11201	55	229	,	,	PUNCT
fbem-11201	55	230	eventually	eventually	ADV
fbem-11201	55	231	audit	audit	VERB
fbem-11201	55	232	fees	fee	NOUN
fbem-11201	55	233	will	will	AUX
fbem-11201	55	234	be	be	AUX
fbem-11201	55	235	reduced	reduce	VERB
fbem-11201	55	236	.	.	PUNCT
fbem-11201	56	1	this	this	PRON
fbem-11201	56	2	is	be	AUX
fbem-11201	56	3	consistent	consistent	ADJ
fbem-11201	56	4	with	with	ADP
fbem-11201	56	5	the	the	DET
fbem-11201	56	6	conclusion	conclusion	NOUN
fbem-11201	56	7	of	of	ADP
fbem-11201	56	8	this	this	DET
fbem-11201	56	9	paper	paper	NOUN
fbem-11201	56	10	that	that	SCONJ
fbem-11201	56	11	the	the	DET
fbem-11201	56	12	purchase	purchase	NOUN
fbem-11201	56	13	of	of	ADP
fbem-11201	56	14	board	board	NOUN
fbem-11201	56	15	liability	liability	NOUN
fbem-11201	56	16	insurance	insurance	NOUN
fbem-11201	56	17	will	will	AUX
fbem-11201	56	18	reduce	reduce	VERB
fbem-11201	56	19	the	the	DET
fbem-11201	56	20	audit	audit	NOUN
fbem-11201	56	21	pricing	pricing	NOUN
fbem-11201	56	22	.	.	PUNCT
fbem-11201	57	1	4.2	4.2	NUM
fbem-11201	57	2	.	.	PUNCT
fbem-11201	57	3	supervision	supervision	NOUN
fbem-11201	57	4	effect	effect	NOUN
fbem-11201	57	5	according	accord	VERB
fbem-11201	57	6	to	to	ADP
fbem-11201	57	7	existing	exist	VERB
fbem-11201	57	8	studies	study	NOUN
fbem-11201	57	9	,	,	PUNCT
fbem-11201	57	10	the	the	DET
fbem-11201	57	11	risks	risk	NOUN
fbem-11201	57	12	related	relate	VERB
fbem-11201	57	13	to	to	ADP
fbem-11201	57	14	the	the	DET
fbem-11201	57	15	insurance	insurance	NOUN
fbem-11201	57	16	executives	executive	NOUN
fbem-11201	57	17	will	will	AUX
fbem-11201	57	18	be	be	AUX
fbem-11201	57	19	transferred	transfer	VERB
fbem-11201	57	20	to	to	ADP
fbem-11201	57	21	the	the	DET
fbem-11201	57	22	insurance	insurance	NOUN
fbem-11201	57	23	company.in	company.in	NOUN
fbem-11201	57	24	order	order	NOUN
fbem-11201	57	25	to	to	PART
fbem-11201	57	26	control	control	VERB
fbem-11201	57	27	risks	risk	NOUN
fbem-11201	57	28	and	and	CCONJ
fbem-11201	57	29	then	then	ADV
fbem-11201	57	30	reduce	reduce	VERB
fbem-11201	57	31	the	the	DET
fbem-11201	57	32	compensation	compensation	NOUN
fbem-11201	57	33	of	of	ADP
fbem-11201	57	34	insurance	insurance	NOUN
fbem-11201	57	35	premiums	premium	NOUN
fbem-11201	57	36	,	,	PUNCT
fbem-11201	57	37	insurance	insurance	NOUN
fbem-11201	57	38	companies	company	NOUN
fbem-11201	57	39	will	will	AUX
fbem-11201	57	40	play	play	VERB
fbem-11201	57	41	the	the	DET
fbem-11201	57	42	role	role	NOUN
fbem-11201	57	43	of	of	ADP
fbem-11201	57	44	the	the	DET
fbem-11201	57	45	fourth	fourth	ADJ
fbem-11201	57	46	party	party	NOUN
fbem-11201	57	47	supervisor	supervisor	NOUN
fbem-11201	57	48	of	of	ADP
fbem-11201	57	49	insurance	insurance	NOUN
fbem-11201	57	50	companies	company	NOUN
fbem-11201	57	51	to	to	ADP
fbem-11201	57	52	a	a	DET
fbem-11201	57	53	certain	certain	ADJ
fbem-11201	57	54	extent	extent	NOUN
fbem-11201	57	55	,	,	PUNCT
fbem-11201	57	56	and	and	CCONJ
fbem-11201	57	57	play	play	VERB
fbem-11201	57	58	the	the	DET
fbem-11201	57	59	role	role	NOUN
fbem-11201	57	60	of	of	ADP
fbem-11201	57	61	external	external	ADJ
fbem-11201	57	62	risk	risk	NOUN
fbem-11201	57	63	prevention	prevention	NOUN
fbem-11201	57	64	mechanism.in	mechanism.in	VERB
fbem-11201	57	65	order	order	NOUN
fbem-11201	57	66	to	to	PART
fbem-11201	57	67	control	control	VERB
fbem-11201	57	68	risks	risk	NOUN
fbem-11201	57	69	and	and	CCONJ
fbem-11201	57	70	reduce	reduce	VERB
fbem-11201	57	71	costs	cost	NOUN
fbem-11201	57	72	,	,	PUNCT
fbem-11201	57	73	the	the	DET
fbem-11201	57	74	insurance	insurance	NOUN
fbem-11201	57	75	company	company	NOUN
fbem-11201	57	76	will	will	AUX
fbem-11201	57	77	carry	carry	VERB
fbem-11201	57	78	out	out	ADP
fbem-11201	57	79	continuous	continuous	ADJ
fbem-11201	57	80	in	in	ADP
fbem-11201	57	81	-	-	PUNCT
fbem-11201	57	82	process	process	NOUN
fbem-11201	57	83	supervision	supervision	NOUN
fbem-11201	57	84	and	and	CCONJ
fbem-11201	57	85	post	post	ADJ
fbem-11201	57	86	-	-	ADJ
fbem-11201	57	87	process	process	NOUN
fbem-11201	57	88	control	control	NOUN
fbem-11201	57	89	over	over	ADP
fbem-11201	57	90	the	the	DET
fbem-11201	57	91	risk	risk	NOUN
fbem-11201	57	92	status	status	NOUN
fbem-11201	57	93	of	of	ADP
fbem-11201	57	94	the	the	DET
fbem-11201	57	95	insured	insure	VERB
fbem-11201	57	96	enterprise	enterprise	NOUN
fbem-11201	57	97	during	during	ADP
fbem-11201	57	98	the	the	DET
fbem-11201	57	99	duration	duration	NOUN
fbem-11201	57	100	of	of	ADP
fbem-11201	57	101	the	the	DET
fbem-11201	57	102	insurance.in	insurance.in	PROPN
fbem-11201	57	103	addition	addition	NOUN
fbem-11201	57	104	,	,	PUNCT
fbem-11201	57	105	as	as	ADP
fbem-11201	57	106	a	a	DET
fbem-11201	57	107	professional	professional	ADJ
fbem-11201	57	108	risk	risk	NOUN
fbem-11201	57	109	evaluation	evaluation	NOUN
fbem-11201	57	110	and	and	CCONJ
fbem-11201	57	111	management	management	NOUN
fbem-11201	57	112	organization	organization	NOUN
fbem-11201	57	113	,	,	PUNCT
fbem-11201	57	114	insurance	insurance	NOUN
fbem-11201	57	115	companies	company	NOUN
fbem-11201	57	116	can	can	AUX
fbem-11201	57	117	use	use	VERB
fbem-11201	57	118	professional	professional	ADJ
fbem-11201	57	119	measurement	measurement	NOUN
fbem-11201	57	120	tools	tool	NOUN
fbem-11201	57	121	and	and	CCONJ
fbem-11201	57	122	measurement	measurement	NOUN
fbem-11201	57	123	methods	method	NOUN
fbem-11201	57	124	to	to	PART
fbem-11201	57	125	accurately	accurately	ADV
fbem-11201	57	126	evaluate	evaluate	VERB
fbem-11201	57	127	the	the	DET
fbem-11201	57	128	prospects	prospect	NOUN
fbem-11201	57	129	,	,	PUNCT
fbem-11201	57	130	development	development	NOUN
fbem-11201	57	131	potential	potential	NOUN
fbem-11201	57	132	and	and	CCONJ
fbem-11201	57	133	corporate	corporate	ADJ
fbem-11201	57	134	governance	governance	NOUN
fbem-11201	57	135	risks	risk	NOUN
fbem-11201	57	136	of	of	ADP
fbem-11201	57	137	listed	list	VERB
fbem-11201	57	138	companies.and	companies.and	X
fbem-11201	57	139	can	can	AUX
fbem-11201	57	140	timely	timely	ADV
fbem-11201	57	141	adjust	adjust	VERB
fbem-11201	57	142	the	the	DET
fbem-11201	57	143	risk	risk	NOUN
fbem-11201	57	144	premium	premium	NOUN
fbem-11201	57	145	included	include	VERB
fbem-11201	57	146	in	in	ADP
fbem-11201	57	147	the	the	DET
fbem-11201	57	148	premium	premium	NOUN
fbem-11201	57	149	according	accord	VERB
fbem-11201	57	150	to	to	ADP
fbem-11201	57	151	the	the	DET
fbem-11201	57	152	corporate	corporate	ADJ
fbem-11201	57	153	governance	governance	NOUN
fbem-11201	57	154	level	level	NOUN
fbem-11201	57	155	of	of	ADP
fbem-11201	57	156	the	the	DET
fbem-11201	57	157	insured	insured	ADJ
fbem-11201	57	158	enterprise.therefore	enterprise.therefore	NOUN
fbem-11201	57	159	,	,	PUNCT
fbem-11201	57	160	if	if	SCONJ
fbem-11201	57	161	the	the	DET
fbem-11201	57	162	enterprise	enterprise	NOUN
fbem-11201	57	163	violates	violate	VERB
fbem-11201	57	164	,	,	PUNCT
fbem-11201	57	165	the	the	DET
fbem-11201	57	166	enterprise	enterprise	NOUN
fbem-11201	57	167	risk	risk	NOUN
fbem-11201	57	168	assessment	assessment	NOUN
fbem-11201	57	169	conducted	conduct	VERB
fbem-11201	57	170	by	by	ADP
fbem-11201	57	171	the	the	DET
fbem-11201	57	172	insurance	insurance	NOUN
fbem-11201	57	173	company	company	NOUN
fbem-11201	57	174	will	will	AUX
fbem-11201	57	175	greatly	greatly	ADV
fbem-11201	57	176	increase	increase	VERB
fbem-11201	57	177	,	,	PUNCT
fbem-11201	57	178	leading	lead	VERB
fbem-11201	57	179	to	to	ADP
fbem-11201	57	180	an	an	DET
fbem-11201	57	181	increase	increase	NOUN
fbem-11201	57	182	in	in	ADP
fbem-11201	57	183	the	the	DET
fbem-11201	57	184	premium	premium	NOUN
fbem-11201	57	185	,	,	PUNCT
fbem-11201	57	186	and	and	CCONJ
fbem-11201	57	187	then	then	ADV
fbem-11201	57	188	increase	increase	VERB
fbem-11201	57	189	the	the	DET
fbem-11201	57	190	financial	financial	ADJ
fbem-11201	57	191	cost	cost	NOUN
fbem-11201	57	192	of	of	ADP
fbem-11201	57	193	the	the	DET
fbem-11201	57	194	enterprise.therefore	enterprise.therefore	NOUN
fbem-11201	57	195	,	,	PUNCT
fbem-11201	57	196	11	11	NUM
fbem-11201	57	197	the	the	DET
fbem-11201	57	198	insurance	insurance	NOUN
fbem-11201	57	199	companies	company	NOUN
fbem-11201	57	200	will	will	AUX
fbem-11201	57	201	have	have	VERB
fbem-11201	57	202	an	an	DET
fbem-11201	57	203	external	external	ADJ
fbem-11201	57	204	governance	governance	NOUN
fbem-11201	57	205	effect	effect	NOUN
fbem-11201	57	206	on	on	ADP
fbem-11201	57	207	the	the	DET
fbem-11201	57	208	insured	insure	VERB
fbem-11201	57	209	enterprises	enterprise	NOUN
fbem-11201	57	210	.	.	PUNCT
fbem-11201	58	1	in	in	ADP
fbem-11201	58	2	addition	addition	NOUN
fbem-11201	58	3	,	,	PUNCT
fbem-11201	58	4	in	in	ADP
fbem-11201	58	5	the	the	DET
fbem-11201	58	6	underwriting	underwriting	NOUN
fbem-11201	58	7	stage	stage	NOUN
fbem-11201	58	8	,	,	PUNCT
fbem-11201	58	9	the	the	DET
fbem-11201	58	10	insurance	insurance	NOUN
fbem-11201	58	11	company	company	NOUN
fbem-11201	58	12	will	will	AUX
fbem-11201	58	13	also	also	ADV
fbem-11201	58	14	make	make	VERB
fbem-11201	58	15	continuous	continuous	ADJ
fbem-11201	58	16	assessment	assessment	NOUN
fbem-11201	58	17	and	and	CCONJ
fbem-11201	58	18	supervision	supervision	NOUN
fbem-11201	58	19	according	accord	VERB
fbem-11201	58	20	to	to	ADP
fbem-11201	58	21	the	the	DET
fbem-11201	58	22	information	information	NOUN
fbem-11201	58	23	of	of	ADP
fbem-11201	58	24	the	the	DET
fbem-11201	58	25	insured	insure	VERB
fbem-11201	58	26	enterprises	enterprise	NOUN
fbem-11201	58	27	,	,	PUNCT
fbem-11201	58	28	which	which	PRON
fbem-11201	58	29	will	will	AUX
fbem-11201	58	30	also	also	ADV
fbem-11201	58	31	have	have	VERB
fbem-11201	58	32	an	an	DET
fbem-11201	58	33	external	external	ADJ
fbem-11201	58	34	supervision	supervision	NOUN
fbem-11201	58	35	effect	effect	NOUN
fbem-11201	58	36	on	on	ADP
fbem-11201	58	37	the	the	DET
fbem-11201	58	38	insured	insure	VERB
fbem-11201	58	39	enterprises	enterprise	NOUN
fbem-11201	58	40	to	to	ADP
fbem-11201	58	41	some	some	DET
fbem-11201	58	42	extent.after	extent.after	PROPN
fbem-11201	58	43	the	the	DET
fbem-11201	58	44	insurance	insurance	NOUN
fbem-11201	58	45	company	company	NOUN
fbem-11201	58	46	plays	play	VERB
fbem-11201	58	47	the	the	DET
fbem-11201	58	48	external	external	ADJ
fbem-11201	58	49	governance	governance	NOUN
fbem-11201	58	50	effect	effect	NOUN
fbem-11201	58	51	,	,	PUNCT
fbem-11201	58	52	the	the	DET
fbem-11201	58	53	corporate	corporate	ADJ
fbem-11201	58	54	governance	governance	NOUN
fbem-11201	58	55	will	will	AUX
fbem-11201	58	56	develop	develop	VERB
fbem-11201	58	57	in	in	ADP
fbem-11201	58	58	a	a	DET
fbem-11201	58	59	good	good	ADJ
fbem-11201	58	60	direction	direction	NOUN
fbem-11201	58	61	to	to	PART
fbem-11201	58	62	reduce	reduce	VERB
fbem-11201	58	63	audit	audit	NOUN
fbem-11201	58	64	risks	risk	NOUN
fbem-11201	58	65	,	,	PUNCT
fbem-11201	58	66	and	and	CCONJ
fbem-11201	58	67	ultimately	ultimately	ADV
fbem-11201	58	68	reduce	reduce	VERB
fbem-11201	58	69	audit	audit	NOUN
fbem-11201	58	70	fees	fee	NOUN
fbem-11201	58	71	.	.	PUNCT
fbem-11201	59	1	from	from	ADP
fbem-11201	59	2	the	the	DET
fbem-11201	59	3	perspective	perspective	NOUN
fbem-11201	59	4	of	of	ADP
fbem-11201	59	5	litigation	litigation	NOUN
fbem-11201	59	6	,	,	PUNCT
fbem-11201	59	7	the	the	DET
fbem-11201	59	8	case	case	NOUN
fbem-11201	59	9	company	company	NOUN
fbem-11201	59	10	has	have	VERB
fbem-11201	59	11	a	a	DET
fbem-11201	59	12	positive	positive	ADJ
fbem-11201	59	13	external	external	ADJ
fbem-11201	59	14	governance	governance	NOUN
fbem-11201	59	15	effect	effect	NOUN
fbem-11201	59	16	on	on	ADP
fbem-11201	59	17	the	the	DET
fbem-11201	59	18	audit	audit	NOUN
fbem-11201	59	19	cost.according	cost.accorde	VERB
fbem-11201	59	20	to	to	ADP
fbem-11201	59	21	the	the	DET
fbem-11201	59	22	company	company	NOUN
fbem-11201	59	23	announcement	announcement	NOUN
fbem-11201	59	24	data	datum	NOUN
fbem-11201	59	25	and	and	CCONJ
fbem-11201	59	26	the	the	DET
fbem-11201	59	27	taian	taian	ADJ
fbem-11201	59	28	database	database	NOUN
fbem-11201	59	29	statistics	statistic	NOUN
fbem-11201	59	30	made	make	VERB
fbem-11201	59	31	table	table	NOUN
fbem-11201	59	32	4	4	NUM
fbem-11201	59	33	.	.	PUNCT
fbem-11201	59	34	table	table	NOUN
fbem-11201	59	35	4	4	NUM
fbem-11201	59	36	.	.	PUNCT
fbem-11201	60	1	yanzhou	yanzhou	PROPN
fbem-11201	60	2	coal	coal	NOUN
fbem-11201	60	3	industry	industry	NOUN
fbem-11201	60	4	received	receive	VERB
fbem-11201	60	5	the	the	DET
fbem-11201	60	6	lawsuit	lawsuit	NOUN
fbem-11201	60	7	situation	situation	NOUN
fbem-11201	60	8	year	year	NOUN
fbem-11201	60	9	number	number	NOUN
fbem-11201	60	10	of	of	ADP
fbem-11201	60	11	lawsuits	lawsuit	NOUN
fbem-11201	60	12	received	receive	VERB
fbem-11201	60	13	year	year	NOUN
fbem-11201	60	14	number	number	NOUN
fbem-11201	60	15	of	of	ADP
fbem-11201	60	16	lawsuits	lawsuit	NOUN
fbem-11201	60	17	received	receive	VERB
fbem-11201	60	18	2008	2008	NUM
fbem-11201	60	19	0	0	NUM
fbem-11201	60	20	2016	2016	NUM
fbem-11201	60	21	2	2	NUM
fbem-11201	60	22	2009	2009	NUM
fbem-11201	60	23	0	0	NUM
fbem-11201	60	24	2017	2017	NUM
fbem-11201	60	25	1	1	NUM
fbem-11201	60	26	2010	2010	NUM
fbem-11201	60	27	0	0	NUM
fbem-11201	60	28	2018	2018	NUM
fbem-11201	60	29	1	1	NUM
fbem-11201	60	30	2011	2011	NUM
fbem-11201	60	31	0	0	NUM
fbem-11201	60	32	2019	2019	NUM
fbem-11201	60	33	0	0	NUM
fbem-11201	60	34	2012	2012	NUM
fbem-11201	60	35	0	0	NUM
fbem-11201	60	36	2020	2020	NUM
fbem-11201	60	37	0	0	NUM
fbem-11201	60	38	2013	2013	NUM
fbem-11201	60	39	0	0	NUM
fbem-11201	60	40	2021	2021	NUM
fbem-11201	60	41	0	0	NUM
fbem-11201	60	42	2014	2014	NUM
fbem-11201	60	43	1	1	NUM
fbem-11201	60	44	2022	2022	NUM
fbem-11201	60	45	0	0	NUM
fbem-11201	60	46	2015	2015	NUM
fbem-11201	60	47	3	3	NUM
fbem-11201	60	48	as	as	SCONJ
fbem-11201	60	49	can	can	AUX
fbem-11201	60	50	be	be	AUX
fbem-11201	60	51	seen	see	VERB
fbem-11201	60	52	from	from	ADP
fbem-11201	60	53	the	the	DET
fbem-11201	60	54	above	above	ADJ
fbem-11201	60	55	table	table	NOUN
fbem-11201	60	56	,	,	PUNCT
fbem-11201	60	57	yanzhou	yanzhou	PROPN
fbem-11201	60	58	coal	coal	NOUN
fbem-11201	60	59	industry	industry	NOUN
fbem-11201	60	60	has	have	AUX
fbem-11201	60	61	received	receive	VERB
fbem-11201	60	62	fewer	few	ADJ
fbem-11201	60	63	lawsuits	lawsuit	NOUN
fbem-11201	60	64	since	since	SCONJ
fbem-11201	60	65	the	the	DET
fbem-11201	60	66	purchase	purchase	NOUN
fbem-11201	60	67	of	of	ADP
fbem-11201	60	68	director	director	NOUN
fbem-11201	60	69	liability	liability	NOUN
fbem-11201	60	70	insurance	insurance	NOUN
fbem-11201	60	71	.	.	PUNCT
fbem-11201	61	1	among	among	ADP
fbem-11201	61	2	them	they	PRON
fbem-11201	61	3	,	,	PUNCT
fbem-11201	61	4	received	receive	VERB
fbem-11201	61	5	in	in	ADP
fbem-11201	61	6	2014	2014	NUM
fbem-11201	61	7	is	be	AUX
fbem-11201	61	8	due	due	ADJ
fbem-11201	61	9	to	to	ADP
fbem-11201	61	10	citic	citic	ADJ
fbem-11201	61	11	daxie	daxie	PROPN
fbem-11201	61	12	fuel	fuel	PROPN
fbem-11201	61	13	co.	co.	PROPN
fbem-11201	61	14	,	,	PUNCT
fbem-11201	61	15	ltd	ltd	PROPN
fbem-11201	61	16	.	.	PROPN
fbem-11201	62	1	in	in	ADP
fbem-11201	62	2	yanzhou	yanzhou	PROPN
fbem-11201	62	3	is	be	AUX
fbem-11201	62	4	not	not	PART
fbem-11201	62	5	according	accord	VERB
fbem-11201	62	6	to	to	ADP
fbem-11201	62	7	the	the	DET
fbem-11201	62	8	coal	coal	NOUN
fbem-11201	62	9	sales	sale	NOUN
fbem-11201	62	10	contract	contract	NOUN
fbem-11201	62	11	delivery	delivery	NOUN
fbem-11201	62	12	obligations	obligation	NOUN
fbem-11201	62	13	,	,	PUNCT
fbem-11201	62	14	sue	sue	VERB
fbem-11201	62	15	yanzhou	yanzhou	NOUN
fbem-11201	62	16	to	to	PART
fbem-11201	62	17	shandirector	shandirector	VERB
fbem-11201	62	18	province	province	NOUN
fbem-11201	62	19	higher	high	ADJ
fbem-11201	62	20	people	people	NOUN
fbem-11201	62	21	's	's	PART
fbem-11201	62	22	court	court	NOUN
fbem-11201	62	23	,	,	PUNCT
fbem-11201	62	24	request	request	VERB
fbem-11201	62	25	to	to	PART
fbem-11201	62	26	remove	remove	VERB
fbem-11201	62	27	the	the	DET
fbem-11201	62	28	coal	coal	NOUN
fbem-11201	62	29	sales	sale	NOUN
fbem-11201	62	30	contract	contract	NOUN
fbem-11201	62	31	signed	sign	VERB
fbem-11201	62	32	by	by	ADP
fbem-11201	62	33	the	the	DET
fbem-11201	62	34	two	two	NUM
fbem-11201	62	35	sides	side	NOUN
fbem-11201	62	36	,	,	PUNCT
fbem-11201	62	37	refund	refund	VERB
fbem-11201	62	38	the	the	DET
fbem-11201	62	39	payment	payment	NOUN
fbem-11201	62	40	for	for	ADP
fbem-11201	62	41	goods	good	NOUN
fbem-11201	62	42	and	and	CCONJ
fbem-11201	62	43	compensation	compensation	NOUN
fbem-11201	62	44	for	for	ADP
fbem-11201	62	45	economic	economic	ADJ
fbem-11201	62	46	losses	loss	NOUN
fbem-11201	62	47	total	total	ADJ
fbem-11201	62	48	rmb	rmb	PROPN
fbem-11201	62	49	163.6	163.6	NUM
fbem-11201	62	50	million.after	million.after	NOUN
fbem-11201	62	51	the	the	DET
fbem-11201	62	52	trial	trial	NOUN
fbem-11201	62	53	,	,	PUNCT
fbem-11201	62	54	the	the	DET
fbem-11201	62	55	court	court	NOUN
fbem-11201	62	56	found	find	VERB
fbem-11201	62	57	that	that	SCONJ
fbem-11201	62	58	yanzhou	yanzhou	PROPN
fbem-11201	62	59	coal	coal	NOUN
fbem-11201	62	60	industry	industry	NOUN
fbem-11201	62	61	to	to	PART
fbem-11201	62	62	fulfill	fulfill	VERB
fbem-11201	62	63	its	its	PRON
fbem-11201	62	64	obligations	obligation	NOUN
fbem-11201	62	65	and	and	CCONJ
fbem-11201	62	66	rejected	reject	VERB
fbem-11201	62	67	the	the	DET
fbem-11201	62	68	appeal	appeal	NOUN
fbem-11201	62	69	.	.	PUNCT
fbem-11201	63	1	in	in	ADP
fbem-11201	63	2	2015	2015	NUM
fbem-11201	63	3	,	,	PUNCT
fbem-11201	63	4	the	the	DET
fbem-11201	63	5	three	three	NUM
fbem-11201	63	6	lawsuits	lawsuit	NOUN
fbem-11201	63	7	were	be	AUX
fbem-11201	63	8	all	all	PRON
fbem-11201	63	9	banks	bank	NOUN
fbem-11201	63	10	requiring	require	VERB
fbem-11201	63	11	yanzhou	yanzhou	ADJ
fbem-11201	63	12	coal	coal	NOUN
fbem-11201	63	13	industry	industry	NOUN
fbem-11201	63	14	to	to	PART
fbem-11201	63	15	repay	repay	VERB
fbem-11201	63	16	the	the	DET
fbem-11201	63	17	arrears	arrear	NOUN
fbem-11201	63	18	,	,	PUNCT
fbem-11201	63	19	which	which	PRON
fbem-11201	63	20	yanzhou	yanzhou	PROPN
fbem-11201	63	21	coal	coal	NOUN
fbem-11201	63	22	industry	industry	NOUN
fbem-11201	63	23	has	have	AUX
fbem-11201	63	24	paid	pay	VERB
fbem-11201	63	25	.	.	PUNCT
fbem-11201	64	1	the	the	DET
fbem-11201	64	2	2016	2016	NUM
fbem-11201	64	3	lawsuit	lawsuit	NOUN
fbem-11201	64	4	was	be	AUX
fbem-11201	64	5	the	the	DET
fbem-11201	64	6	2015	2015	NUM
fbem-11201	64	7	bill	bill	NOUN
fbem-11201	64	8	discount	discount	NOUN
fbem-11201	64	9	appeal	appeal	NOUN
fbem-11201	64	10	event	event	NOUN
fbem-11201	64	11	,	,	PUNCT
fbem-11201	64	12	and	and	CCONJ
fbem-11201	64	13	the	the	DET
fbem-11201	64	14	arrears	arrear	NOUN
fbem-11201	64	15	were	be	AUX
fbem-11201	64	16	repaid	repay	VERB
fbem-11201	64	17	.	.	PUNCT
fbem-11201	65	1	in	in	ADP
fbem-11201	65	2	2017	2017	NUM
fbem-11201	65	3	,	,	PUNCT
fbem-11201	65	4	luxin	luxin	PROPN
fbem-11201	65	5	real	real	PROPN
fbem-11201	65	6	estate	estate	PROPN
fbem-11201	65	7	co.	co.	PROPN
fbem-11201	65	8	,	,	PUNCT
fbem-11201	65	9	ltd	ltd	PROPN
fbem-11201	65	10	.	.	PROPN
fbem-11201	66	1	on	on	ADP
fbem-11201	66	2	the	the	DET
fbem-11201	66	3	grounds	ground	NOUN
fbem-11201	66	4	of	of	ADP
fbem-11201	66	5	the	the	DET
fbem-11201	66	6	dispute	dispute	NOUN
fbem-11201	66	7	over	over	ADP
fbem-11201	66	8	the	the	DET
fbem-11201	66	9	right	right	NOUN
fbem-11201	66	10	of	of	ADP
fbem-11201	66	11	recourse	recourse	NOUN
fbem-11201	66	12	,	,	PUNCT
fbem-11201	66	13	yanzhou	yanzhou	ADJ
fbem-11201	66	14	coal	coal	NOUN
fbem-11201	66	15	industry	industry	NOUN
fbem-11201	66	16	,	,	PUNCT
fbem-11201	66	17	shandirector	shandirector	NOUN
fbem-11201	66	18	hengfeng	hengfeng	PROPN
fbem-11201	66	19	electric	electric	PROPN
fbem-11201	66	20	power	power	PROPN
fbem-11201	66	21	fuel	fuel	PROPN
fbem-11201	66	22	co.	co.	PROPN
fbem-11201	66	23	,	,	PUNCT
fbem-11201	66	24	ltd	ltd	PROPN
fbem-11201	66	25	.	.	PROPN
fbem-11201	66	26	were	be	AUX
fbem-11201	66	27	told	tell	VERB
fbem-11201	66	28	to	to	ADP
fbem-11201	66	29	jining	jine	VERB
fbem-11201	66	30	intermediate	intermediate	ADJ
fbem-11201	66	31	people	people	NOUN
fbem-11201	66	32	's	's	PART
fbem-11201	66	33	court	court	NOUN
fbem-11201	66	34	,	,	PUNCT
fbem-11201	66	35	requiring	require	VERB
fbem-11201	66	36	yanzhou	yanzhou	ADJ
fbem-11201	66	37	coal	coal	NOUN
fbem-11201	66	38	industry	industry	NOUN
fbem-11201	66	39	to	to	PART
fbem-11201	66	40	pay	pay	VERB
fbem-11201	66	41	receivables	receivables	NOUN
fbem-11201	66	42	and	and	CCONJ
fbem-11201	66	43	interest	interest	NOUN
fbem-11201	66	44	.	.	PUNCT
fbem-11201	67	1	however	however	ADV
fbem-11201	67	2	,	,	PUNCT
fbem-11201	67	3	after	after	ADP
fbem-11201	67	4	verification	verification	NOUN
fbem-11201	67	5	,	,	PUNCT
fbem-11201	67	6	hengfeng	hengfeng	NOUN
fbem-11201	67	7	company	company	NOUN
fbem-11201	67	8	is	be	AUX
fbem-11201	67	9	suspected	suspect	VERB
fbem-11201	67	10	of	of	ADP
fbem-11201	67	11	fictitious	fictitious	ADJ
fbem-11201	67	12	accounts	account	NOUN
fbem-11201	67	13	receivable	receivable	ADJ
fbem-11201	67	14	,	,	PUNCT
fbem-11201	67	15	forging	forge	VERB
fbem-11201	67	16	the	the	DET
fbem-11201	67	17	seal	seal	NOUN
fbem-11201	67	18	of	of	ADP
fbem-11201	67	19	yanzhou	yanzhou	ADJ
fbem-11201	67	20	coal	coal	NOUN
fbem-11201	67	21	industry	industry	NOUN
fbem-11201	67	22	,	,	PUNCT
fbem-11201	67	23	handling	handle	VERB
fbem-11201	67	24	accounts	account	NOUN
fbem-11201	67	25	receivable	receivable	ADJ
fbem-11201	67	26	pledge	pledge	NOUN
fbem-11201	67	27	financing	financing	NOUN
fbem-11201	67	28	in	in	ADP
fbem-11201	67	29	financial	financial	ADJ
fbem-11201	67	30	institutions	institution	NOUN
fbem-11201	67	31	,	,	PUNCT
fbem-11201	67	32	causing	cause	VERB
fbem-11201	67	33	losses	loss	NOUN
fbem-11201	67	34	of	of	ADP
fbem-11201	67	35	yanzhou	yanzhou	ADJ
fbem-11201	67	36	coal	coal	NOUN
fbem-11201	67	37	industry	industry	NOUN
fbem-11201	67	38	,	,	PUNCT
fbem-11201	67	39	the	the	DET
fbem-11201	67	40	court	court	NOUN
fbem-11201	67	41	ruled	rule	VERB
fbem-11201	67	42	that	that	SCONJ
fbem-11201	67	43	yanzhou	yanzhou	PROPN
fbem-11201	67	44	coal	coal	NOUN
fbem-11201	67	45	industry	industry	NOUN
fbem-11201	67	46	has	have	VERB
fbem-11201	67	47	no	no	DET
fbem-11201	67	48	illegal	illegal	ADJ
fbem-11201	67	49	behavior	behavior	NOUN
fbem-11201	67	50	.	.	PUNCT
fbem-11201	68	1	the	the	DET
fbem-11201	68	2	2018	2018	NUM
fbem-11201	68	3	lawsuit	lawsuit	NOUN
fbem-11201	68	4	was	be	AUX
fbem-11201	68	5	the	the	DET
fbem-11201	68	6	appeal	appeal	NOUN
fbem-11201	68	7	event	event	NOUN
fbem-11201	68	8	of	of	ADP
fbem-11201	68	9	the	the	DET
fbem-11201	68	10	2017	2017	NUM
fbem-11201	68	11	case.as	case.as	NOUN
fbem-11201	68	12	can	can	AUX
fbem-11201	68	13	be	be	AUX
fbem-11201	68	14	seen	see	VERB
fbem-11201	68	15	from	from	ADP
fbem-11201	68	16	the	the	DET
fbem-11201	68	17	details	detail	NOUN
fbem-11201	68	18	of	of	ADP
fbem-11201	68	19	the	the	DET
fbem-11201	68	20	above	above	ADJ
fbem-11201	68	21	cases	case	NOUN
fbem-11201	68	22	,	,	PUNCT
fbem-11201	68	23	only	only	ADV
fbem-11201	68	24	the	the	DET
fbem-11201	68	25	three	three	NUM
fbem-11201	68	26	lawsuits	lawsuit	NOUN
fbem-11201	68	27	in	in	ADP
fbem-11201	68	28	2015	2015	NUM
fbem-11201	68	29	were	be	AUX
fbem-11201	68	30	caused	cause	VERB
fbem-11201	68	31	by	by	ADP
fbem-11201	68	32	yanzhou	yanzhou	PROPN
fbem-11201	68	33	coal	coal	NOUN
fbem-11201	68	34	industry	industry	NOUN
fbem-11201	68	35	's	's	PART
fbem-11201	68	36	own	own	ADJ
fbem-11201	68	37	problems	problem	NOUN
fbem-11201	68	38	.	.	PUNCT
fbem-11201	69	1	this	this	DET
fbem-11201	69	2	paper	paper	NOUN
fbem-11201	69	3	does	do	AUX
fbem-11201	69	4	not	not	PART
fbem-11201	69	5	find	find	VERB
fbem-11201	69	6	that	that	SCONJ
fbem-11201	69	7	the	the	DET
fbem-11201	69	8	claim	claim	NOUN
fbem-11201	69	9	for	for	ADP
fbem-11201	69	10	recovery	recovery	NOUN
fbem-11201	69	11	of	of	ADP
fbem-11201	69	12	directors	director	NOUN
fbem-11201	69	13	,	,	PUNCT
fbem-11201	69	14	supervisors	supervisor	NOUN
fbem-11201	69	15	and	and	CCONJ
fbem-11201	69	16	relevant	relevant	ADJ
fbem-11201	69	17	senior	senior	ADJ
fbem-11201	69	18	managers	manager	NOUN
fbem-11201	69	19	in	in	ADP
fbem-11201	69	20	the	the	DET
fbem-11201	69	21	above	above	ADJ
fbem-11201	69	22	litigation	litigation	NOUN
fbem-11201	69	23	cases	case	NOUN
fbem-11201	69	24	,	,	PUNCT
fbem-11201	69	25	but	but	CCONJ
fbem-11201	69	26	the	the	DET
fbem-11201	69	27	litigation	litigation	NOUN
fbem-11201	69	28	case	case	NOUN
fbem-11201	69	29	itself	itself	PRON
fbem-11201	69	30	will	will	AUX
fbem-11201	69	31	consume	consume	VERB
fbem-11201	69	32	a	a	DET
fbem-11201	69	33	lot	lot	NOUN
fbem-11201	69	34	of	of	ADP
fbem-11201	69	35	human	human	ADJ
fbem-11201	69	36	costs	cost	NOUN
fbem-11201	69	37	and	and	CCONJ
fbem-11201	69	38	resources	resource	NOUN
fbem-11201	69	39	of	of	ADP
fbem-11201	69	40	the	the	DET
fbem-11201	69	41	company	company	NOUN
fbem-11201	69	42	,	,	PUNCT
fbem-11201	69	43	and	and	CCONJ
fbem-11201	69	44	will	will	AUX
fbem-11201	69	45	have	have	VERB
fbem-11201	69	46	a	a	DET
fbem-11201	69	47	negative	negative	ADJ
fbem-11201	69	48	impact	impact	NOUN
fbem-11201	69	49	on	on	ADP
fbem-11201	69	50	the	the	DET
fbem-11201	69	51	market	market	NOUN
fbem-11201	69	52	performance	performance	NOUN
fbem-11201	69	53	to	to	ADP
fbem-11201	69	54	a	a	DET
fbem-11201	69	55	certain	certain	ADJ
fbem-11201	69	56	extent.so	extent.so	NUM
fbem-11201	69	57	there	there	PRON
fbem-11201	69	58	is	be	VERB
fbem-11201	69	59	no	no	DET
fbem-11201	69	60	major	major	ADJ
fbem-11201	69	61	litigation	litigation	NOUN
fbem-11201	69	62	for	for	ADP
fbem-11201	69	63	the	the	DET
fbem-11201	69	64	company	company	NOUN
fbem-11201	69	65	to	to	PART
fbem-11201	69	66	reduce	reduce	VERB
fbem-11201	69	67	the	the	DET
fbem-11201	69	68	actual	actual	ADJ
fbem-11201	69	69	loss	loss	NOUN
fbem-11201	69	70	and	and	CCONJ
fbem-11201	69	71	protect	protect	VERB
fbem-11201	69	72	the	the	DET
fbem-11201	69	73	company	company	NOUN
fbem-11201	69	74	's	's	PART
fbem-11201	69	75	brand	brand	NOUN
fbem-11201	69	76	value	value	NOUN
fbem-11201	69	77	of	of	ADP
fbem-11201	69	78	the	the	DET
fbem-11201	69	79	company.in	company.in	NUM
fbem-11201	69	80	addition	addition	NOUN
fbem-11201	69	81	,	,	PUNCT
fbem-11201	69	82	if	if	SCONJ
fbem-11201	69	83	the	the	DET
fbem-11201	69	84	company	company	NOUN
fbem-11201	69	85	has	have	VERB
fbem-11201	69	86	a	a	DET
fbem-11201	69	87	major	major	ADJ
fbem-11201	69	88	lawsuit	lawsuit	NOUN
fbem-11201	69	89	and	and	CCONJ
fbem-11201	69	90	has	have	VERB
fbem-11201	69	91	a	a	DET
fbem-11201	69	92	significant	significant	ADJ
fbem-11201	69	93	adverse	adverse	ADJ
fbem-11201	69	94	impact	impact	NOUN
fbem-11201	69	95	on	on	ADP
fbem-11201	69	96	the	the	DET
fbem-11201	69	97	production	production	NOUN
fbem-11201	69	98	and	and	CCONJ
fbem-11201	69	99	operation	operation	NOUN
fbem-11201	69	100	,	,	PUNCT
fbem-11201	69	101	the	the	DET
fbem-11201	69	102	risk	risk	NOUN
fbem-11201	69	103	of	of	ADP
fbem-11201	69	104	the	the	DET
fbem-11201	69	105	company	company	NOUN
fbem-11201	69	106	will	will	AUX
fbem-11201	69	107	increase	increase	VERB
fbem-11201	69	108	,	,	PUNCT
fbem-11201	69	109	and	and	CCONJ
fbem-11201	69	110	the	the	DET
fbem-11201	69	111	corresponding	corresponding	ADJ
fbem-11201	69	112	premium	premium	NOUN
fbem-11201	69	113	in	in	ADP
fbem-11201	69	114	the	the	DET
fbem-11201	69	115	next	next	ADJ
fbem-11201	69	116	year	year	NOUN
fbem-11201	69	117	will	will	AUX
fbem-11201	69	118	increase	increase	VERB
fbem-11201	69	119	,	,	PUNCT
fbem-11201	69	120	or	or	CCONJ
fbem-11201	69	121	even	even	ADV
fbem-11201	69	122	the	the	DET
fbem-11201	69	123	insurance	insurance	NOUN
fbem-11201	69	124	will	will	AUX
fbem-11201	69	125	not	not	PART
fbem-11201	69	126	be	be	AUX
fbem-11201	69	127	renewed	renew	VERB
fbem-11201	69	128	,	,	PUNCT
fbem-11201	69	129	so	so	CCONJ
fbem-11201	69	130	the	the	DET
fbem-11201	69	131	improper	improper	ADJ
fbem-11201	69	132	behavior	behavior	NOUN
fbem-11201	69	133	of	of	ADP
fbem-11201	69	134	the	the	DET
fbem-11201	69	135	governance	governance	NOUN
fbem-11201	69	136	management	management	NOUN
fbem-11201	69	137	is	be	AUX
fbem-11201	69	138	constrained	constrain	VERB
fbem-11201	69	139	in	in	ADP
fbem-11201	69	140	terms	term	NOUN
fbem-11201	69	141	of	of	ADP
fbem-11201	69	142	cost	cost	NOUN
fbem-11201	69	143	.	.	PUNCT
fbem-11201	70	1	according	accord	VERB
fbem-11201	70	2	to	to	ADP
fbem-11201	70	3	the	the	DET
fbem-11201	70	4	supervision	supervision	NOUN
fbem-11201	70	5	effect	effect	NOUN
fbem-11201	70	6	of	of	ADP
fbem-11201	70	7	the	the	DET
fbem-11201	70	8	board	board	NOUN
fbem-11201	70	9	liability	liability	NOUN
fbem-11201	70	10	insurance	insurance	NOUN
fbem-11201	70	11	,	,	PUNCT
fbem-11201	70	12	the	the	DET
fbem-11201	70	13	insurance	insurance	NOUN
fbem-11201	70	14	company	company	NOUN
fbem-11201	70	15	has	have	VERB
fbem-11201	70	16	the	the	DET
fbem-11201	70	17	right	right	NOUN
fbem-11201	70	18	to	to	PART
fbem-11201	70	19	conduct	conduct	VERB
fbem-11201	70	20	a	a	DET
fbem-11201	70	21	comprehensive	comprehensive	ADJ
fbem-11201	70	22	investigation	investigation	NOUN
fbem-11201	70	23	of	of	ADP
fbem-11201	70	24	the	the	DET
fbem-11201	70	25	litigation	litigation	NOUN
fbem-11201	70	26	situation	situation	NOUN
fbem-11201	70	27	,	,	PUNCT
fbem-11201	70	28	and	and	CCONJ
fbem-11201	70	29	the	the	DET
fbem-11201	70	30	relevant	relevant	ADJ
fbem-11201	70	31	behavior	behavior	NOUN
fbem-11201	70	32	of	of	ADP
fbem-11201	70	33	the	the	DET
fbem-11201	70	34	company	company	NOUN
fbem-11201	70	35	's	's	PART
fbem-11201	70	36	senior	senior	ADJ
fbem-11201	70	37	executives	executive	NOUN
fbem-11201	70	38	will	will	AUX
fbem-11201	70	39	be	be	AUX
fbem-11201	70	40	considered	consider	VERB
fbem-11201	70	41	as	as	ADP
fbem-11201	70	42	an	an	DET
fbem-11201	70	43	important	important	ADJ
fbem-11201	70	44	factor	factor	NOUN
fbem-11201	70	45	in	in	ADP
fbem-11201	70	46	insurance	insurance	NOUN
fbem-11201	70	47	claims.at	claims.at	NOUN
fbem-11201	70	48	this	this	DET
fbem-11201	70	49	time	time	NOUN
fbem-11201	70	50	reflects	reflect	VERB
fbem-11201	70	51	the	the	DET
fbem-11201	70	52	external	external	ADJ
fbem-11201	70	53	governance	governance	NOUN
fbem-11201	70	54	effect	effect	NOUN
fbem-11201	70	55	of	of	ADP
fbem-11201	70	56	director	director	NOUN
fbem-11201	70	57	liability	liability	NOUN
fbem-11201	70	58	insurance	insurance	NOUN
fbem-11201	70	59	.	.	PUNCT
fbem-11201	71	1	according	accord	VERB
fbem-11201	71	2	to	to	ADP
fbem-11201	71	3	the	the	DET
fbem-11201	71	4	audit	audit	NOUN
fbem-11201	71	5	insurance	insurance	NOUN
fbem-11201	71	6	theory	theory	NOUN
fbem-11201	71	7	,	,	PUNCT
fbem-11201	71	8	the	the	DET
fbem-11201	71	9	pending	pende	VERB
fbem-11201	71	10	litigation	litigation	NOUN
fbem-11201	71	11	of	of	ADP
fbem-11201	71	12	the	the	DET
fbem-11201	71	13	audited	audit	VERB
fbem-11201	71	14	company	company	NOUN
fbem-11201	71	15	will	will	AUX
fbem-11201	71	16	significantly	significantly	ADV
fbem-11201	71	17	increase	increase	VERB
fbem-11201	71	18	the	the	DET
fbem-11201	71	19	uncertainty	uncertainty	NOUN
fbem-11201	71	20	risk	risk	NOUN
fbem-11201	71	21	of	of	ADP
fbem-11201	71	22	the	the	DET
fbem-11201	71	23	audited	audit	VERB
fbem-11201	71	24	company	company	NOUN
fbem-11201	71	25	,	,	PUNCT
fbem-11201	71	26	resulting	result	VERB
fbem-11201	71	27	in	in	ADP
fbem-11201	71	28	an	an	DET
fbem-11201	71	29	increased	increase	VERB
fbem-11201	71	30	risk	risk	NOUN
fbem-11201	71	31	of	of	ADP
fbem-11201	71	32	civil	civil	ADJ
fbem-11201	71	33	liability	liability	NOUN
fbem-11201	71	34	for	for	ADP
fbem-11201	71	35	the	the	DET
fbem-11201	71	36	auditor	auditor	NOUN
fbem-11201	71	37	,	,	PUNCT
fbem-11201	71	38	so	so	SCONJ
fbem-11201	71	39	the	the	DET
fbem-11201	71	40	auditor	auditor	NOUN
fbem-11201	71	41	will	will	AUX
fbem-11201	71	42	charge	charge	VERB
fbem-11201	71	43	a	a	DET
fbem-11201	71	44	risk	risk	NOUN
fbem-11201	71	45	premium	premium	NOUN
fbem-11201	71	46	on	on	ADP
fbem-11201	71	47	this	this	PRON
fbem-11201	71	48	,	,	PUNCT
fbem-11201	71	49	thus	thus	ADV
fbem-11201	71	50	increasing	increase	VERB
fbem-11201	71	51	the	the	DET
fbem-11201	71	52	audit	audit	NOUN
fbem-11201	71	53	fee.however	fee.however	ADV
fbem-11201	71	54	,	,	PUNCT
fbem-11201	71	55	after	after	ADP
fbem-11201	71	56	the	the	DET
fbem-11201	71	57	purchase	purchase	NOUN
fbem-11201	71	58	of	of	ADP
fbem-11201	71	59	director	director	NOUN
fbem-11201	71	60	liability	liability	NOUN
fbem-11201	71	61	insurance	insurance	NOUN
fbem-11201	71	62	,	,	PUNCT
fbem-11201	71	63	the	the	DET
fbem-11201	71	64	company	company	NOUN
fbem-11201	71	65	's	's	PART
fbem-11201	71	66	litigation	litigation	NOUN
fbem-11201	71	67	risk	risk	NOUN
fbem-11201	71	68	will	will	AUX
fbem-11201	71	69	be	be	AUX
fbem-11201	71	70	reduced	reduce	VERB
fbem-11201	71	71	.	.	PUNCT
fbem-11201	72	1	for	for	ADP
fbem-11201	72	2	many	many	ADJ
fbem-11201	72	3	years	year	NOUN
fbem-11201	72	4	,	,	PUNCT
fbem-11201	72	5	there	there	PRON
fbem-11201	72	6	has	have	AUX
fbem-11201	72	7	been	be	AUX
fbem-11201	72	8	no	no	DET
fbem-11201	72	9	significant	significant	ADJ
fbem-11201	72	10	adverse	adverse	ADJ
fbem-11201	72	11	litigation	litigation	NOUN
fbem-11201	72	12	against	against	ADP
fbem-11201	72	13	the	the	DET
fbem-11201	72	14	operation	operation	NOUN
fbem-11201	72	15	,	,	PUNCT
fbem-11201	72	16	so	so	CCONJ
fbem-11201	72	17	the	the	DET
fbem-11201	72	18	risk	risk	NOUN
fbem-11201	72	19	estimated	estimate	VERB
fbem-11201	72	20	by	by	ADP
fbem-11201	72	21	the	the	DET
fbem-11201	72	22	auditor	auditor	NOUN
fbem-11201	72	23	will	will	AUX
fbem-11201	72	24	be	be	AUX
fbem-11201	72	25	reduced	reduce	VERB
fbem-11201	72	26	,	,	PUNCT
fbem-11201	72	27	and	and	CCONJ
fbem-11201	72	28	the	the	DET
fbem-11201	72	29	corresponding	corresponding	ADJ
fbem-11201	72	30	risk	risk	NOUN
fbem-11201	72	31	premium	premium	NOUN
fbem-11201	72	32	will	will	AUX
fbem-11201	72	33	be	be	AUX
fbem-11201	72	34	reduced	reduce	VERB
fbem-11201	72	35	,	,	PUNCT
fbem-11201	72	36	thus	thus	ADV
fbem-11201	72	37	the	the	DET
fbem-11201	72	38	audit	audit	NOUN
fbem-11201	72	39	fee	fee	NOUN
fbem-11201	72	40	will	will	AUX
fbem-11201	72	41	be	be	AUX
fbem-11201	72	42	reduced	reduce	VERB
fbem-11201	72	43	.	.	PUNCT
fbem-11201	73	1	4.3	4.3	NUM
fbem-11201	73	2	.	.	PUNCT
fbem-11201	74	1	the	the	DET
fbem-11201	74	2	connivance	connivance	NOUN
fbem-11201	74	3	effect	effect	NOUN
fbem-11201	74	4	from	from	ADP
fbem-11201	74	5	the	the	DET
fbem-11201	74	6	perspective	perspective	NOUN
fbem-11201	74	7	of	of	ADP
fbem-11201	74	8	the	the	DET
fbem-11201	74	9	design	design	NOUN
fbem-11201	74	10	of	of	ADP
fbem-11201	74	11	insurance	insurance	NOUN
fbem-11201	74	12	clauses	clause	NOUN
fbem-11201	74	13	,	,	PUNCT
fbem-11201	74	14	director	director	NOUN
fbem-11201	74	15	liability	liability	NOUN
fbem-11201	74	16	insurance	insurance	NOUN
fbem-11201	74	17	will	will	AUX
fbem-11201	74	18	not	not	PART
fbem-11201	74	19	indulge	indulge	VERB
fbem-11201	74	20	the	the	DET
fbem-11201	74	21	company	company	NOUN
fbem-11201	74	22	's	's	PART
fbem-11201	74	23	executives	executive	NOUN
fbem-11201	74	24	and	and	CCONJ
fbem-11201	74	25	thus	thus	ADV
fbem-11201	74	26	increase	increase	VERB
fbem-11201	74	27	the	the	DET
fbem-11201	74	28	audit	audit	NOUN
fbem-11201	74	29	cost	cost	NOUN
fbem-11201	74	30	.	.	PUNCT
fbem-11201	75	1	according	accord	VERB
fbem-11201	75	2	to	to	ADP
fbem-11201	75	3	the	the	DET
fbem-11201	75	4	resolution	resolution	NOUN
fbem-11201	75	5	announcement	announcement	NOUN
fbem-11201	75	6	of	of	ADP
fbem-11201	75	7	the	the	DET
fbem-11201	75	8	board	board	NOUN
fbem-11201	75	9	of	of	ADP
fbem-11201	75	10	directors	director	NOUN
fbem-11201	75	11	of	of	ADP
fbem-11201	75	12	yanzhou	yanzhou	ADJ
fbem-11201	75	13	coal	coal	NOUN
fbem-11201	75	14	industry	industry	NOUN
fbem-11201	75	15	,	,	PUNCT
fbem-11201	75	16	the	the	DET
fbem-11201	75	17	company	company	NOUN
fbem-11201	75	18	intends	intend	VERB
fbem-11201	75	19	to	to	PART
fbem-11201	75	20	continue	continue	VERB
fbem-11201	75	21	to	to	PART
fbem-11201	75	22	purchase	purchase	VERB
fbem-11201	75	23	a	a	DET
fbem-11201	75	24	guarantee	guarantee	NOUN
fbem-11201	75	25	limit	limit	NOUN
fbem-11201	75	26	of	of	ADP
fbem-11201	75	27	$	$	SYM
fbem-11201	75	28	15	15	NUM
fbem-11201	75	29	million	million	NUM
fbem-11201	75	30	of	of	ADP
fbem-11201	75	31	liability	liability	NOUN
fbem-11201	75	32	insurance	insurance	NOUN
fbem-11201	75	33	for	for	ADP
fbem-11201	75	34	its	its	PRON
fbem-11201	75	35	directors	director	NOUN
fbem-11201	75	36	,	,	PUNCT
fbem-11201	75	37	supervisors	supervisor	NOUN
fbem-11201	75	38	and	and	CCONJ
fbem-11201	75	39	officers.however	officers.however	NUM
fbem-11201	75	40	,	,	PUNCT
fbem-11201	75	41	neither	neither	CCONJ
fbem-11201	75	42	yanzhou	yanzhou	ADJ
fbem-11201	75	43	coal	coal	NOUN
fbem-11201	75	44	industry	industry	NOUN
fbem-11201	75	45	nor	nor	CCONJ
fbem-11201	75	46	the	the	DET
fbem-11201	75	47	insurance	insurance	NOUN
fbem-11201	75	48	company	company	NOUN
fbem-11201	75	49	will	will	AUX
fbem-11201	75	50	disclose	disclose	VERB
fbem-11201	75	51	the	the	DET
fbem-11201	75	52	details	detail	NOUN
fbem-11201	75	53	of	of	ADP
fbem-11201	75	54	the	the	DET
fbem-11201	75	55	relevant	relevant	ADJ
fbem-11201	75	56	insurance	insurance	NOUN
fbem-11201	75	57	contract.therefore	contract.therefore	NOUN
fbem-11201	75	58	,	,	PUNCT
fbem-11201	75	59	this	this	DET
fbem-11201	75	60	article	article	NOUN
fbem-11201	75	61	did	do	AUX
fbem-11201	75	62	not	not	PART
fbem-11201	75	63	find	find	VERB
fbem-11201	75	64	the	the	DET
fbem-11201	75	65	original	original	ADJ
fbem-11201	75	66	text	text	NOUN
fbem-11201	75	67	of	of	ADP
fbem-11201	75	68	the	the	DET
fbem-11201	75	69	relevant	relevant	ADJ
fbem-11201	75	70	contracts	contract	NOUN
fbem-11201	75	71	,	,	PUNCT
fbem-11201	75	72	but	but	CCONJ
fbem-11201	75	73	the	the	DET
fbem-11201	75	74	insurance	insurance	NOUN
fbem-11201	75	75	contracts	contract	NOUN
fbem-11201	75	76	provided	provide	VERB
fbem-11201	75	77	by	by	ADP
fbem-11201	75	78	the	the	DET
fbem-11201	75	79	insurance	insurance	NOUN
fbem-11201	75	80	institutions	institution	NOUN
fbem-11201	75	81	are	be	AUX
fbem-11201	75	82	mostly	mostly	ADV
fbem-11201	75	83	standard	standard	ADJ
fbem-11201	75	84	terms	term	NOUN
fbem-11201	75	85	,	,	PUNCT
fbem-11201	75	86	and	and	CCONJ
fbem-11201	75	87	only	only	ADV
fbem-11201	75	88	a	a	DET
fbem-11201	75	89	small	small	ADJ
fbem-11201	75	90	amount	amount	NOUN
fbem-11201	75	91	of	of	ADP
fbem-11201	75	92	content	content	NOUN
fbem-11201	75	93	will	will	AUX
fbem-11201	75	94	be	be	AUX
fbem-11201	75	95	negotiated	negotiate	VERB
fbem-11201	75	96	with	with	ADP
fbem-11201	75	97	the	the	DET
fbem-11201	75	98	insurance	insurance	NOUN
fbem-11201	75	99	enterprises.therefore	enterprises.therefore	ADV
fbem-11201	75	100	,	,	PUNCT
fbem-11201	75	101	in	in	ADP
fbem-11201	75	102	this	this	DET
fbem-11201	75	103	paper	paper	NOUN
fbem-11201	75	104	,	,	PUNCT
fbem-11201	75	105	we	we	PRON
fbem-11201	75	106	found	find	VERB
fbem-11201	75	107	the	the	DET
fbem-11201	75	108	liability	liability	NOUN
fbem-11201	75	109	insurance	insurance	NOUN
fbem-11201	75	110	of	of	ADP
fbem-11201	75	111	huatai	huatai	NOUN
fbem-11201	75	112	property	property	NOUN
fbem-11201	75	113	insurance	insurance	NOUN
fbem-11201	75	114	company	company	NOUN
fbem-11201	75	115	limited	limit	VERB
fbem-11201	75	116	for	for	ADP
fbem-11201	75	117	directors	director	NOUN
fbem-11201	75	118	,	,	PUNCT
fbem-11201	75	119	supervisors	supervisor	NOUN
fbem-11201	75	120	and	and	CCONJ
fbem-11201	75	121	senior	senior	ADJ
fbem-11201	75	122	managers	manager	NOUN
fbem-11201	75	123	on	on	ADP
fbem-11201	75	124	the	the	DET
fbem-11201	75	125	official	official	ADJ
fbem-11201	75	126	website	website	NOUN
fbem-11201	75	127	of	of	ADP
fbem-11201	75	128	the	the	DET
fbem-11201	75	129	insurance	insurance	NOUN
fbem-11201	75	130	industry	industry	NOUN
fbem-11201	75	131	association	association	NOUN
fbem-11201	75	132	of	of	ADP
fbem-11201	75	133	china.article	china.article	NOUN
fbem-11201	75	134	1	1	NUM
fbem-11201	75	135	clarifies	clarify	VERB
fbem-11201	75	136	the	the	DET
fbem-11201	75	137	insurance	insurance	NOUN
fbem-11201	75	138	liability	liability	NOUN
fbem-11201	75	139	:	:	PUNCT
fbem-11201	75	140	“	"	PUNCT
fbem-11201	75	141	if	if	SCONJ
fbem-11201	75	142	the	the	DET
fbem-11201	75	143	insured	insure	VERB
fbem-11201	75	144	is	be	AUX
fbem-11201	75	145	asked	ask	VERB
fbem-11201	75	146	for	for	ADP
fbem-11201	75	147	compensation	compensation	NOUN
fbem-11201	75	148	for	for	ADP
fbem-11201	75	149	the	the	DET
fbem-11201	75	150	first	first	ADJ
fbem-11201	75	151	time	time	NOUN
fbem-11201	75	152	during	during	ADP
fbem-11201	75	153	the	the	DET
fbem-11201	75	154	insurance	insurance	NOUN
fbem-11201	75	155	period	period	NOUN
fbem-11201	75	156	and	and	CCONJ
fbem-11201	75	157	the	the	DET
fbem-11201	75	158	incident	incident	NOUN
fbem-11201	75	159	is	be	AUX
fbem-11201	75	160	an	an	DET
fbem-11201	75	161	improper	improper	ADJ
fbem-11201	75	162	behavior	behavior	NOUN
fbem-11201	75	163	of	of	ADP
fbem-11201	75	164	this	this	DET
fbem-11201	75	165	insurance	insurance	NOUN
fbem-11201	75	166	contract	contract	NOUN
fbem-11201	75	167	,	,	PUNCT
fbem-11201	75	168	and	and	CCONJ
fbem-11201	75	169	the	the	DET
fbem-11201	75	170	insured	insure	VERB
fbem-11201	75	171	is	be	AUX
fbem-11201	75	172	liable	liable	ADJ
fbem-11201	75	173	for	for	ADP
fbem-11201	75	174	economic	economic	ADJ
fbem-11201	75	175	compensation	compensation	NOUN
fbem-11201	75	176	according	accord	VERB
fbem-11201	75	177	to	to	ADP
fbem-11201	75	178	law	law	NOUN
fbem-11201	75	179	,	,	PUNCT
fbem-11201	75	180	the	the	DET
fbem-11201	75	181	insured	insure	VERB
fbem-11201	75	182	has	have	VERB
fbem-11201	75	183	the	the	DET
fbem-11201	75	184	right	right	NOUN
fbem-11201	75	185	to	to	PART
fbem-11201	75	186	claim	claim	VERB
fbem-11201	75	187	to	to	PART
fbem-11201	75	188	huatai	huatai	NOUN
fbem-11201	75	189	to	to	PART
fbem-11201	75	190	bear	bear	VERB
fbem-11201	75	191	the	the	DET
fbem-11201	75	192	liability	liability	NOUN
fbem-11201	75	193	for	for	ADP
fbem-11201	75	194	compensation.if	compensation.if	DET
fbem-11201	75	195	the	the	DET
fbem-11201	75	196	insured	insure	VERB
fbem-11201	75	197	company	company	NOUN
fbem-11201	75	198	must	must	AUX
fbem-11201	75	199	first	first	ADV
fbem-11201	75	200	pay	pay	VERB
fbem-11201	75	201	or	or	CCONJ
fbem-11201	75	202	compensate	compensate	VERB
fbem-11201	75	203	for	for	ADP
fbem-11201	75	204	the	the	DET
fbem-11201	75	205	loss	loss	NOUN
fbem-11201	75	206	of	of	ADP
fbem-11201	75	207	the	the	DET
fbem-11201	75	208	insured	insure	VERB
fbem-11201	75	209	according	accord	VERB
fbem-11201	75	210	to	to	ADP
fbem-11201	75	211	the	the	DET
fbem-11201	75	212	laws	law	NOUN
fbem-11201	75	213	,	,	PUNCT
fbem-11201	75	214	regulations	regulation	NOUN
fbem-11201	75	215	,	,	PUNCT
fbem-11201	75	216	rules	rule	NOUN
fbem-11201	75	217	or	or	CCONJ
fbem-11201	75	218	agreements	agreement	NOUN
fbem-11201	75	219	concerning	concern	VERB
fbem-11201	75	220	the	the	DET
fbem-11201	75	221	company	company	NOUN
fbem-11201	75	222	's	's	PART
fbem-11201	75	223	compensation	compensation	NOUN
fbem-11201	75	224	,	,	PUNCT
fbem-11201	75	225	huatai	huatai	NOUN
fbem-11201	75	226	property	property	NOUN
fbem-11201	75	227	insurance	insurance	NOUN
fbem-11201	75	228	shall	shall	AUX
fbem-11201	75	229	also	also	ADV
fbem-11201	75	230	bear	bear	VERB
fbem-11201	75	231	the	the	DET
fbem-11201	75	232	corresponding	correspond	VERB
fbem-11201	75	233	responsibility	responsibility	NOUN
fbem-11201	75	234	to	to	PART
fbem-11201	75	235	compensate	compensate	VERB
fbem-11201	75	236	for	for	ADP
fbem-11201	75	237	the	the	DET
fbem-11201	75	238	insured	insure	VERB
fbem-11201	75	239	company	company	NOUN
fbem-11201	75	240	.	.	PUNCT
fbem-11201	75	241	”	"	PUNCT
fbem-11201	76	1	the	the	DET
fbem-11201	76	2	above	above	ADJ
fbem-11201	76	3	provisions	provision	NOUN
fbem-11201	76	4	clearly	clearly	ADV
fbem-11201	76	5	point	point	VERB
fbem-11201	76	6	out	out	ADP
fbem-11201	76	7	that	that	SCONJ
fbem-11201	76	8	when	when	SCONJ
fbem-11201	76	9	the	the	DET
fbem-11201	76	10	insured	insured	NOUN
fbem-11201	76	11	makes	make	VERB
fbem-11201	76	12	a	a	DET
fbem-11201	76	13	claim	claim	NOUN
fbem-11201	76	14	for	for	ADP
fbem-11201	76	15	compensation	compensation	NOUN
fbem-11201	76	16	due	due	ADP
fbem-11201	76	17	to	to	ADP
fbem-11201	76	18	misconduct	misconduct	NOUN
fbem-11201	76	19	,	,	PUNCT
fbem-11201	76	20	the	the	DET
fbem-11201	76	21	insurer	insurer	NOUN
fbem-11201	76	22	shall	shall	AUX
fbem-11201	76	23	perform	perform	VERB
fbem-11201	76	24	the	the	DET
fbem-11201	76	25	liability	liability	NOUN
fbem-11201	76	26	for	for	ADP
fbem-11201	76	27	compensation	compensation	NOUN
fbem-11201	76	28	according	accord	VERB
fbem-11201	76	29	to	to	ADP
fbem-11201	76	30	law	law	NOUN
fbem-11201	76	31	.	.	PUNCT
fbem-11201	77	1	12	12	NUM
fbem-11201	77	2	in	in	ADP
fbem-11201	77	3	accordance	accordance	NOUN
fbem-11201	77	4	with	with	ADP
fbem-11201	77	5	article	article	NOUN
fbem-11201	77	6	4	4	NUM
fbem-11201	77	7	,	,	PUNCT
fbem-11201	77	8	"	"	PUNCT
fbem-11201	77	9	huatai	huatai	NOUN
fbem-11201	77	10	shall	shall	AUX
fbem-11201	77	11	not	not	PART
fbem-11201	77	12	be	be	AUX
fbem-11201	77	13	liable	liable	ADJ
fbem-11201	77	14	for	for	ADP
fbem-11201	77	15	any	any	DET
fbem-11201	77	16	compensation	compensation	NOUN
fbem-11201	77	17	claim	claim	NOUN
fbem-11201	77	18	or	or	CCONJ
fbem-11201	77	19	investigation	investigation	NOUN
fbem-11201	77	20	attributable	attributable	ADJ
fbem-11201	77	21	to	to	ADP
fbem-11201	77	22	the	the	DET
fbem-11201	77	23	following	following	ADJ
fbem-11201	77	24	reasons	reason	NOUN
fbem-11201	77	25	;	;	PUNCT
fbem-11201	77	26	any	any	DET
fbem-11201	77	27	dishonesty	dishonesty	NOUN
fbem-11201	77	28	,	,	PUNCT
fbem-11201	77	29	fraud	fraud	NOUN
fbem-11201	77	30	,	,	PUNCT
fbem-11201	77	31	fraudulent	fraudulent	ADJ
fbem-11201	77	32	omission	omission	NOUN
fbem-11201	77	33	or	or	CCONJ
fbem-11201	77	34	any	any	DET
fbem-11201	77	35	intentional	intentional	ADJ
fbem-11201	77	36	violation	violation	NOUN
fbem-11201	77	37	of	of	ADP
fbem-11201	77	38	the	the	DET
fbem-11201	77	39	insured	insure	VERB
fbem-11201	77	40	.	.	PUNCT
fbem-11201	77	41	"	"	PUNCT
fbem-11201	78	1	according	accord	VERB
fbem-11201	78	2	to	to	ADP
fbem-11201	78	3	the	the	DET
fbem-11201	78	4	above	above	ADJ
fbem-11201	78	5	provisions	provision	NOUN
fbem-11201	78	6	,	,	PUNCT
fbem-11201	78	7	the	the	DET
fbem-11201	78	8	insurer	insurer	NOUN
fbem-11201	78	9	shall	shall	AUX
fbem-11201	78	10	only	only	ADV
fbem-11201	78	11	indemnify	indemnify	VERB
fbem-11201	78	12	the	the	DET
fbem-11201	78	13	insured	insure	VERB
fbem-11201	78	14	for	for	ADP
fbem-11201	78	15	the	the	DET
fbem-11201	78	16	loss	loss	NOUN
fbem-11201	78	17	caused	cause	VERB
fbem-11201	78	18	by	by	ADP
fbem-11201	78	19	the	the	DET
fbem-11201	78	20	negligence	negligence	NOUN
fbem-11201	78	21	,	,	PUNCT
fbem-11201	78	22	and	and	CCONJ
fbem-11201	78	23	shall	shall	AUX
fbem-11201	78	24	not	not	PART
fbem-11201	78	25	compensate	compensate	VERB
fbem-11201	78	26	for	for	ADP
fbem-11201	78	27	the	the	DET
fbem-11201	78	28	dishonest	dishon	ADJ
fbem-11201	78	29	,	,	PUNCT
fbem-11201	78	30	fraud	fraud	NOUN
fbem-11201	78	31	and	and	CCONJ
fbem-11201	78	32	illegal	illegal	ADJ
fbem-11201	78	33	acts.therefore	acts.therefore	NOUN
fbem-11201	78	34	,	,	PUNCT
fbem-11201	78	35	for	for	ADP
fbem-11201	78	36	the	the	DET
fbem-11201	78	37	enterprise	enterprise	NOUN
fbem-11201	78	38	directors	director	NOUN
fbem-11201	78	39	and	and	CCONJ
fbem-11201	78	40	relevant	relevant	ADJ
fbem-11201	78	41	senior	senior	ADJ
fbem-11201	78	42	managers	manager	NOUN
fbem-11201	78	43	,	,	PUNCT
fbem-11201	78	44	the	the	DET
fbem-11201	78	45	compensation	compensation	NOUN
fbem-11201	78	46	caused	cause	VERB
fbem-11201	78	47	by	by	ADP
fbem-11201	78	48	self	self	NOUN
fbem-11201	78	49	-	-	PUNCT
fbem-11201	78	50	interest	interest	NOUN
fbem-11201	78	51	behavior	behavior	NOUN
fbem-11201	78	52	is	be	AUX
fbem-11201	78	53	not	not	PART
fbem-11201	78	54	unintentional	unintentional	ADJ
fbem-11201	78	55	to	to	ADP
fbem-11201	78	56	a	a	DET
fbem-11201	78	57	large	large	ADJ
fbem-11201	78	58	extent	extent	NOUN
fbem-11201	78	59	,	,	PUNCT
fbem-11201	78	60	but	but	CCONJ
fbem-11201	78	61	subjective	subjective	ADJ
fbem-11201	78	62	and	and	CCONJ
fbem-11201	78	63	intentional	intentional	ADJ
fbem-11201	78	64	behavior	behavior	NOUN
fbem-11201	78	65	,	,	PUNCT
fbem-11201	78	66	which	which	PRON
fbem-11201	78	67	belongs	belong	VERB
fbem-11201	78	68	to	to	ADP
fbem-11201	78	69	the	the	DET
fbem-11201	78	70	exclusion	exclusion	NOUN
fbem-11201	78	71	in	in	ADP
fbem-11201	78	72	the	the	DET
fbem-11201	78	73	insurance	insurance	NOUN
fbem-11201	78	74	clause	clause	NOUN
fbem-11201	78	75	.	.	PUNCT
fbem-11201	79	1	the	the	DET
fbem-11201	79	2	insurance	insurance	NOUN
fbem-11201	79	3	company	company	NOUN
fbem-11201	79	4	has	have	VERB
fbem-11201	79	5	the	the	DET
fbem-11201	79	6	right	right	NOUN
fbem-11201	79	7	not	not	PART
fbem-11201	79	8	to	to	PART
fbem-11201	79	9	bear	bear	VERB
fbem-11201	79	10	the	the	DET
fbem-11201	79	11	relevant	relevant	ADJ
fbem-11201	79	12	responsibility	responsibility	NOUN
fbem-11201	79	13	and	and	CCONJ
fbem-11201	79	14	does	do	AUX
fbem-11201	79	15	not	not	PART
fbem-11201	79	16	compensate	compensate	VERB
fbem-11201	79	17	for	for	ADP
fbem-11201	79	18	the	the	DET
fbem-11201	79	19	loss.and	loss.and	PROPN
fbem-11201	79	20	the	the	DET
fbem-11201	79	21	clause	clause	NOUN
fbem-11201	79	22	clearly	clearly	ADV
fbem-11201	79	23	states	state	VERB
fbem-11201	79	24	that	that	SCONJ
fbem-11201	79	25	the	the	DET
fbem-11201	79	26	insured	insure	VERB
fbem-11201	79	27	for	for	ADP
fbem-11201	79	28	the	the	DET
fbem-11201	79	29	first	first	ADJ
fbem-11201	79	30	time	time	NOUN
fbem-11201	79	31	to	to	PART
fbem-11201	79	32	claim	claim	VERB
fbem-11201	79	33	compensation	compensation	NOUN
fbem-11201	79	34	for	for	ADP
fbem-11201	79	35	misconduct	misconduct	NOUN
fbem-11201	79	36	,	,	PUNCT
fbem-11201	79	37	the	the	DET
fbem-11201	79	38	insurance	insurance	NOUN
fbem-11201	79	39	company	company	NOUN
fbem-11201	79	40	will	will	AUX
fbem-11201	79	41	compensate	compensate	VERB
fbem-11201	79	42	.	.	PUNCT
fbem-11201	80	1	visible	visible	ADJ
fbem-11201	80	2	,	,	PUNCT
fbem-11201	80	3	to	to	ADP
fbem-11201	80	4	the	the	DET
fbem-11201	80	5	insurance	insurance	NOUN
fbem-11201	80	6	company	company	NOUN
fbem-11201	80	7	will	will	AUX
fbem-11201	80	8	not	not	PART
fbem-11201	80	9	do	do	VERB
fbem-11201	80	10	many	many	ADJ
fbem-11201	80	11	times	time	NOUN
fbem-11201	80	12	of	of	ADP
fbem-11201	80	13	compensation	compensation	NOUN
fbem-11201	80	14	for	for	ADP
fbem-11201	80	15	improper	improper	ADJ
fbem-11201	80	16	behavior	behavior	NOUN
fbem-11201	80	17	,	,	PUNCT
fbem-11201	80	18	only	only	ADV
fbem-11201	80	19	after	after	SCONJ
fbem-11201	80	20	a	a	DET
fbem-11201	80	21	compensation	compensation	NOUN
fbem-11201	80	22	of	of	ADP
fbem-11201	80	23	the	the	DET
fbem-11201	80	24	insured	insure	VERB
fbem-11201	80	25	lost	lose	VERB
fbem-11201	80	26	the	the	DET
fbem-11201	80	27	protection	protection	NOUN
fbem-11201	80	28	of	of	ADP
fbem-11201	80	29	insurance	insurance	NOUN
fbem-11201	80	30	institutions.therefore	institutions.therefore	NUM
fbem-11201	80	31	,	,	PUNCT
fbem-11201	80	32	the	the	DET
fbem-11201	80	33	existence	existence	NOUN
fbem-11201	80	34	of	of	ADP
fbem-11201	80	35	director	director	NOUN
fbem-11201	80	36	liability	liability	NOUN
fbem-11201	80	37	insurance	insurance	NOUN
fbem-11201	80	38	does	do	AUX
fbem-11201	80	39	not	not	PART
fbem-11201	80	40	necessarily	necessarily	ADV
fbem-11201	80	41	cause	cause	VERB
fbem-11201	80	42	opportunistic	opportunistic	ADJ
fbem-11201	80	43	behavior	behavior	NOUN
fbem-11201	80	44	,	,	PUNCT
fbem-11201	80	45	nor	nor	CCONJ
fbem-11201	80	46	does	do	AUX
fbem-11201	80	47	it	it	PRON
fbem-11201	80	48	increase	increase	VERB
fbem-11201	80	49	the	the	DET
fbem-11201	80	50	frequency	frequency	NOUN
fbem-11201	80	51	of	of	ADP
fbem-11201	80	52	opportunism	opportunism	NOUN
fbem-11201	80	53	.	.	PUNCT
fbem-11201	81	1	since	since	SCONJ
fbem-11201	81	2	the	the	DET
fbem-11201	81	3	provision	provision	NOUN
fbem-11201	81	4	setting	set	VERB
fbem-11201	81	5	avoids	avoid	VERB
fbem-11201	81	6	some	some	PRON
fbem-11201	81	7	of	of	ADP
fbem-11201	81	8	the	the	DET
fbem-11201	81	9	opportunistic	opportunistic	ADJ
fbem-11201	81	10	behavior	behavior	NOUN
fbem-11201	81	11	and	and	CCONJ
fbem-11201	81	12	reduces	reduce	VERB
fbem-11201	81	13	the	the	DET
fbem-11201	81	14	impact	impact	NOUN
fbem-11201	81	15	of	of	ADP
fbem-11201	81	16	the	the	DET
fbem-11201	81	17	connivance	connivance	NOUN
fbem-11201	81	18	effect	effect	NOUN
fbem-11201	81	19	on	on	ADP
fbem-11201	81	20	the	the	DET
fbem-11201	81	21	company	company	NOUN
fbem-11201	81	22	's	's	PART
fbem-11201	81	23	operation	operation	NOUN
fbem-11201	81	24	,	,	PUNCT
fbem-11201	81	25	according	accord	VERB
fbem-11201	81	26	to	to	ADP
fbem-11201	81	27	the	the	DET
fbem-11201	81	28	audit	audit	NOUN
fbem-11201	81	29	insurance	insurance	NOUN
fbem-11201	81	30	theory	theory	NOUN
fbem-11201	81	31	,	,	PUNCT
fbem-11201	81	32	the	the	DET
fbem-11201	81	33	risk	risk	NOUN
fbem-11201	81	34	compensation	compensation	NOUN
fbem-11201	81	35	in	in	ADP
fbem-11201	81	36	the	the	DET
fbem-11201	81	37	audit	audit	NOUN
fbem-11201	81	38	cost	cost	NOUN
fbem-11201	81	39	will	will	AUX
fbem-11201	81	40	not	not	PART
fbem-11201	81	41	increase	increase	VERB
fbem-11201	81	42	,	,	PUNCT
fbem-11201	81	43	and	and	CCONJ
fbem-11201	81	44	the	the	DET
fbem-11201	81	45	audit	audit	NOUN
fbem-11201	81	46	cost	cost	NOUN
fbem-11201	81	47	will	will	AUX
fbem-11201	81	48	not	not	PART
fbem-11201	81	49	increase	increase	VERB
fbem-11201	81	50	.	.	PUNCT
fbem-11201	82	1	5	5	X
fbem-11201	82	2	.	.	X
fbem-11201	82	3	study	study	NOUN
fbem-11201	82	4	conclusions	conclusion	NOUN
fbem-11201	82	5	and	and	CCONJ
fbem-11201	82	6	policy	policy	NOUN
fbem-11201	82	7	recommendations	recommendation	NOUN
fbem-11201	82	8	5.1	5.1	NUM
fbem-11201	82	9	.	.	PUNCT
fbem-11201	83	1	study	study	NOUN
fbem-11201	83	2	conclusions	conclusion	NOUN
fbem-11201	83	3	through	through	ADP
fbem-11201	83	4	the	the	DET
fbem-11201	83	5	literature	literature	NOUN
fbem-11201	83	6	summary	summary	NOUN
fbem-11201	83	7	and	and	CCONJ
fbem-11201	83	8	theoretical	theoretical	ADJ
fbem-11201	83	9	analysis	analysis	NOUN
fbem-11201	83	10	of	of	ADP
fbem-11201	83	11	director	director	NOUN
fbem-11201	83	12	liability	liability	NOUN
fbem-11201	83	13	insurance	insurance	NOUN
fbem-11201	83	14	and	and	CCONJ
fbem-11201	83	15	audit	audit	NOUN
fbem-11201	83	16	pricing	pricing	NOUN
fbem-11201	83	17	,	,	PUNCT
fbem-11201	83	18	taking	take	VERB
fbem-11201	83	19	the	the	DET
fbem-11201	83	20	relevant	relevant	ADJ
fbem-11201	83	21	data	datum	NOUN
fbem-11201	83	22	of	of	ADP
fbem-11201	83	23	yanzhou	yanzhou	ADJ
fbem-11201	83	24	coal	coal	NOUN
fbem-11201	83	25	industry	industry	NOUN
fbem-11201	83	26	from	from	ADP
fbem-11201	83	27	2008	2008	NUM
fbem-11201	83	28	to	to	ADP
fbem-11201	83	29	2022	2022	NUM
fbem-11201	83	30	as	as	ADP
fbem-11201	83	31	samples	sample	NOUN
fbem-11201	83	32	,	,	PUNCT
fbem-11201	83	33	and	and	CCONJ
fbem-11201	83	34	taking	take	VERB
fbem-11201	83	35	the	the	DET
fbem-11201	83	36	average	average	ADJ
fbem-11201	83	37	industry	industry	NOUN
fbem-11201	83	38	except	except	SCONJ
fbem-11201	83	39	the	the	DET
fbem-11201	83	40	case	case	NOUN
fbem-11201	83	41	company	company	NOUN
fbem-11201	83	42	as	as	ADP
fbem-11201	83	43	a	a	DET
fbem-11201	83	44	comparison	comparison	NOUN
fbem-11201	83	45	,	,	PUNCT
fbem-11201	83	46	the	the	DET
fbem-11201	83	47	mechanism	mechanism	NOUN
fbem-11201	83	48	of	of	ADP
fbem-11201	83	49	director	director	NOUN
fbem-11201	83	50	liability	liability	NOUN
fbem-11201	83	51	insurance	insurance	NOUN
fbem-11201	83	52	affecting	affect	VERB
fbem-11201	83	53	audit	audit	NOUN
fbem-11201	83	54	pricing	pricing	NOUN
fbem-11201	83	55	was	be	AUX
fbem-11201	83	56	explored	explore	VERB
fbem-11201	83	57	by	by	ADP
fbem-11201	83	58	the	the	DET
fbem-11201	83	59	case	case	NOUN
fbem-11201	83	60	study	study	NOUN
fbem-11201	83	61	method	method	NOUN
fbem-11201	83	62	.	.	PUNCT
fbem-11201	84	1	the	the	DET
fbem-11201	84	2	research	research	NOUN
fbem-11201	84	3	results	result	NOUN
fbem-11201	84	4	are	be	AUX
fbem-11201	84	5	as	as	SCONJ
fbem-11201	84	6	follows	follow	VERB
fbem-11201	84	7	:	:	PUNCT
fbem-11201	84	8	(	(	PUNCT
fbem-11201	84	9	1	1	X
fbem-11201	84	10	)	)	PUNCT
fbem-11201	84	11	enterprises	enterprise	NOUN
fbem-11201	84	12	with	with	ADP
fbem-11201	84	13	better	well	ADJ
fbem-11201	84	14	rules	rule	NOUN
fbem-11201	84	15	and	and	CCONJ
fbem-11201	84	16	regulations	regulation	NOUN
fbem-11201	84	17	and	and	CCONJ
fbem-11201	84	18	better	well	ADJ
fbem-11201	84	19	internal	internal	ADJ
fbem-11201	84	20	governance	governance	NOUN
fbem-11201	84	21	mechanism	mechanism	NOUN
fbem-11201	84	22	than	than	ADP
fbem-11201	84	23	other	other	ADJ
fbem-11201	84	24	enterprises	enterprise	NOUN
fbem-11201	84	25	are	be	AUX
fbem-11201	84	26	more	more	ADV
fbem-11201	84	27	motivated	motivated	ADJ
fbem-11201	84	28	to	to	PART
fbem-11201	84	29	buy	buy	VERB
fbem-11201	84	30	directors	director	NOUN
fbem-11201	84	31	'	'	PART
fbem-11201	84	32	liability	liability	NOUN
fbem-11201	84	33	insurance.in	insurance.in	PROPN
fbem-11201	84	34	this	this	DET
fbem-11201	84	35	way	way	NOUN
fbem-11201	84	36	,	,	PUNCT
fbem-11201	84	37	enterprises	enterprise	NOUN
fbem-11201	84	38	pay	pay	VERB
fbem-11201	84	39	more	more	ADJ
fbem-11201	84	40	attention	attention	NOUN
fbem-11201	84	41	to	to	ADP
fbem-11201	84	42	the	the	DET
fbem-11201	84	43	construction	construction	NOUN
fbem-11201	84	44	of	of	ADP
fbem-11201	84	45	internal	internal	ADJ
fbem-11201	84	46	governance	governance	NOUN
fbem-11201	84	47	environment	environment	NOUN
fbem-11201	84	48	,	,	PUNCT
fbem-11201	84	49	so	so	SCONJ
fbem-11201	84	50	they	they	PRON
fbem-11201	84	51	are	be	AUX
fbem-11201	84	52	more	more	ADV
fbem-11201	84	53	inclined	inclined	ADJ
fbem-11201	84	54	to	to	PART
fbem-11201	84	55	purchase	purchase	VERB
fbem-11201	84	56	the	the	DET
fbem-11201	84	57	director	director	NOUN
fbem-11201	84	58	liability	liability	NOUN
fbem-11201	84	59	insurance	insurance	NOUN
fbem-11201	84	60	;	;	PUNCT
fbem-11201	84	61	(	(	PUNCT
fbem-11201	84	62	2	2	X
fbem-11201	84	63	)	)	PUNCT
fbem-11201	84	64	the	the	DET
fbem-11201	84	65	purchase	purchase	NOUN
fbem-11201	84	66	of	of	ADP
fbem-11201	84	67	director	director	NOUN
fbem-11201	84	68	liability	liability	NOUN
fbem-11201	84	69	insurance	insurance	NOUN
fbem-11201	84	70	reduces	reduce	VERB
fbem-11201	84	71	the	the	DET
fbem-11201	84	72	probability	probability	NOUN
fbem-11201	84	73	of	of	ADP
fbem-11201	84	74	the	the	DET
fbem-11201	84	75	motivation	motivation	NOUN
fbem-11201	84	76	of	of	ADP
fbem-11201	84	77	fraud	fraud	NOUN
fbem-11201	84	78	and	and	CCONJ
fbem-11201	84	79	reduces	reduce	VERB
fbem-11201	84	80	the	the	DET
fbem-11201	84	81	audit	audit	NOUN
fbem-11201	84	82	cost	cost	NOUN
fbem-11201	84	83	;	;	PUNCT
fbem-11201	84	84	(	(	PUNCT
fbem-11201	84	85	3	3	X
fbem-11201	84	86	)	)	PUNCT
fbem-11201	84	87	the	the	DET
fbem-11201	84	88	director	director	NOUN
fbem-11201	84	89	liability	liability	NOUN
fbem-11201	84	90	insurance	insurance	NOUN
fbem-11201	84	91	supervises	supervise	VERB
fbem-11201	84	92	the	the	DET
fbem-11201	84	93	enterprise	enterprise	NOUN
fbem-11201	84	94	and	and	CCONJ
fbem-11201	84	95	reduces	reduce	VERB
fbem-11201	84	96	the	the	DET
fbem-11201	84	97	amount	amount	NOUN
fbem-11201	84	98	of	of	ADP
fbem-11201	84	99	audit	audit	NOUN
fbem-11201	84	100	cost	cost	NOUN
fbem-11201	84	101	;	;	PUNCT
fbem-11201	84	102	(	(	PUNCT
fbem-11201	84	103	4	4	X
fbem-11201	84	104	)	)	PUNCT
fbem-11201	84	105	the	the	DET
fbem-11201	84	106	purchase	purchase	NOUN
fbem-11201	84	107	of	of	ADP
fbem-11201	84	108	director	director	NOUN
fbem-11201	84	109	liability	liability	NOUN
fbem-11201	84	110	insurance	insurance	NOUN
fbem-11201	84	111	reduces	reduce	VERB
fbem-11201	84	112	the	the	DET
fbem-11201	84	113	influence	influence	NOUN
fbem-11201	84	114	of	of	ADP
fbem-11201	84	115	the	the	DET
fbem-11201	84	116	agency	agency	NOUN
fbem-11201	84	117	cost	cost	NOUN
fbem-11201	84	118	,	,	PUNCT
fbem-11201	84	119	thus	thus	ADV
fbem-11201	84	120	reducing	reduce	VERB
fbem-11201	84	121	the	the	DET
fbem-11201	84	122	operating	operating	NOUN
fbem-11201	84	123	risk	risk	NOUN
fbem-11201	84	124	,	,	PUNCT
fbem-11201	84	125	and	and	CCONJ
fbem-11201	84	126	thus	thus	ADV
fbem-11201	84	127	the	the	DET
fbem-11201	84	128	audit	audit	NOUN
fbem-11201	84	129	pricing	pricing	NOUN
fbem-11201	84	130	.	.	PUNCT
fbem-11201	85	1	5.2	5.2	NUM
fbem-11201	85	2	.	.	PUNCT
fbem-11201	86	1	policy	policy	NOUN
fbem-11201	86	2	recommendations	recommendation	NOUN
fbem-11201	86	3	according	accord	VERB
fbem-11201	86	4	to	to	ADP
fbem-11201	86	5	the	the	DET
fbem-11201	86	6	research	research	NOUN
fbem-11201	86	7	in	in	ADP
fbem-11201	86	8	this	this	DET
fbem-11201	86	9	paper	paper	NOUN
fbem-11201	86	10	,	,	PUNCT
fbem-11201	86	11	enterprises	enterprise	NOUN
fbem-11201	86	12	with	with	ADP
fbem-11201	86	13	good	good	ADJ
fbem-11201	86	14	internal	internal	ADJ
fbem-11201	86	15	control	control	NOUN
fbem-11201	86	16	and	and	CCONJ
fbem-11201	86	17	corporate	corporate	ADJ
fbem-11201	86	18	governance	governance	NOUN
fbem-11201	86	19	are	be	AUX
fbem-11201	86	20	more	more	ADV
fbem-11201	86	21	inclined	inclined	ADJ
fbem-11201	86	22	to	to	PART
fbem-11201	86	23	buy	buy	VERB
fbem-11201	86	24	director	director	NOUN
fbem-11201	86	25	liability	liability	NOUN
fbem-11201	86	26	insurance	insurance	NOUN
fbem-11201	86	27	,	,	PUNCT
fbem-11201	86	28	and	and	CCONJ
fbem-11201	86	29	after	after	ADP
fbem-11201	86	30	the	the	DET
fbem-11201	86	31	purchase	purchase	NOUN
fbem-11201	86	32	of	of	ADP
fbem-11201	86	33	director	director	NOUN
fbem-11201	86	34	liability	liability	NOUN
fbem-11201	86	35	insurance	insurance	NOUN
fbem-11201	86	36	will	will	AUX
fbem-11201	86	37	have	have	VERB
fbem-11201	86	38	a	a	DET
fbem-11201	86	39	positive	positive	ADJ
fbem-11201	86	40	impact	impact	NOUN
fbem-11201	86	41	on	on	ADP
fbem-11201	86	42	the	the	DET
fbem-11201	86	43	company	company	NOUN
fbem-11201	86	44	's	's	PART
fbem-11201	86	45	internal	internal	ADJ
fbem-11201	86	46	control	control	NOUN
fbem-11201	86	47	and	and	CCONJ
fbem-11201	86	48	governance	governance	NOUN
fbem-11201	86	49	mechanism	mechanism	NOUN
fbem-11201	86	50	,	,	PUNCT
fbem-11201	86	51	and	and	CCONJ
fbem-11201	86	52	eventually	eventually	ADV
fbem-11201	86	53	have	have	VERB
fbem-11201	86	54	an	an	DET
fbem-11201	86	55	impact	impact	NOUN
fbem-11201	86	56	on	on	ADP
fbem-11201	86	57	the	the	DET
fbem-11201	86	58	audit	audit	NOUN
fbem-11201	86	59	charges.the	charges.the	DET
fbem-11201	86	60	information	information	NOUN
fbem-11201	86	61	asymmetry	asymmetry	NOUN
fbem-11201	86	62	between	between	ADP
fbem-11201	86	63	shareholders	shareholder	NOUN
fbem-11201	86	64	,	,	PUNCT
fbem-11201	86	65	investors	investor	NOUN
fbem-11201	86	66	and	and	CCONJ
fbem-11201	86	67	enterprise	enterprise	NOUN
fbem-11201	86	68	managers	manager	NOUN
fbem-11201	86	69	is	be	AUX
fbem-11201	86	70	still	still	ADV
fbem-11201	86	71	a	a	DET
fbem-11201	86	72	great	great	ADJ
fbem-11201	86	73	risk	risk	NOUN
fbem-11201	86	74	of	of	ADP
fbem-11201	86	75	the	the	DET
fbem-11201	86	76	enterprise	enterprise	NOUN
fbem-11201	86	77	.	.	PUNCT
fbem-11201	87	1	the	the	DET
fbem-11201	87	2	third	third	ADJ
fbem-11201	87	3	-	-	PUNCT
fbem-11201	87	4	party	party	NOUN
fbem-11201	87	5	supervision	supervision	NOUN
fbem-11201	87	6	mechanism	mechanism	NOUN
fbem-11201	87	7	of	of	ADP
fbem-11201	87	8	audit	audit	NOUN
fbem-11201	87	9	can	can	AUX
fbem-11201	87	10	not	not	PART
fbem-11201	87	11	completely	completely	ADV
fbem-11201	87	12	reduce	reduce	VERB
fbem-11201	87	13	the	the	DET
fbem-11201	87	14	resulting	result	VERB
fbem-11201	87	15	audit	audit	NOUN
fbem-11201	87	16	risks	risk	NOUN
fbem-11201	87	17	,	,	PUNCT
fbem-11201	87	18	and	and	CCONJ
fbem-11201	87	19	the	the	DET
fbem-11201	87	20	audit	audit	NOUN
fbem-11201	87	21	can	can	AUX
fbem-11201	87	22	only	only	ADV
fbem-11201	87	23	provide	provide	VERB
fbem-11201	87	24	reasonable	reasonable	ADJ
fbem-11201	87	25	guarantee	guarantee	NOUN
fbem-11201	87	26	,	,	PUNCT
fbem-11201	87	27	which	which	PRON
fbem-11201	87	28	can	can	AUX
fbem-11201	87	29	not	not	PART
fbem-11201	87	30	avoid	avoid	VERB
fbem-11201	87	31	all	all	DET
fbem-11201	87	32	major	major	NOUN
fbem-11201	87	33	misstatements.after	misstatements.after	PRON
fbem-11201	87	34	the	the	DET
fbem-11201	87	35	enterprise	enterprise	NOUN
fbem-11201	87	36	buys	buy	VERB
fbem-11201	87	37	the	the	DET
fbem-11201	87	38	board	board	NOUN
fbem-11201	87	39	liability	liability	NOUN
fbem-11201	87	40	insurance	insurance	NOUN
fbem-11201	87	41	,	,	PUNCT
fbem-11201	87	42	the	the	DET
fbem-11201	87	43	loss	loss	NOUN
fbem-11201	87	44	of	of	ADP
fbem-11201	87	45	investors	investor	NOUN
fbem-11201	87	46	'	'	PART
fbem-11201	87	47	losses	loss	NOUN
fbem-11201	87	48	can	can	AUX
fbem-11201	87	49	be	be	AUX
fbem-11201	87	50	partially	partially	ADV
fbem-11201	87	51	compensated	compensate	VERB
fbem-11201	87	52	by	by	ADP
fbem-11201	87	53	the	the	DET
fbem-11201	87	54	insurance	insurance	NOUN
fbem-11201	87	55	company	company	NOUN
fbem-11201	87	56	to	to	PART
fbem-11201	87	57	reduce	reduce	VERB
fbem-11201	87	58	the	the	DET
fbem-11201	87	59	existing	exist	VERB
fbem-11201	87	60	losses.therefore	losses.therefore	ADJ
fbem-11201	87	61	,	,	PUNCT
fbem-11201	87	62	the	the	DET
fbem-11201	87	63	risk	risk	NOUN
fbem-11201	87	64	of	of	ADP
fbem-11201	87	65	the	the	DET
fbem-11201	87	66	enterprise	enterprise	NOUN
fbem-11201	87	67	can	can	AUX
fbem-11201	87	68	be	be	AUX
fbem-11201	87	69	transferred	transfer	VERB
fbem-11201	87	70	by	by	ADP
fbem-11201	87	71	introducing	introduce	VERB
fbem-11201	87	72	the	the	DET
fbem-11201	87	73	method	method	NOUN
fbem-11201	87	74	of	of	ADP
fbem-11201	87	75	director	director	NOUN
fbem-11201	87	76	liability	liability	NOUN
fbem-11201	87	77	insurance	insurance	NOUN
fbem-11201	87	78	.	.	PUNCT
fbem-11201	88	1	in	in	ADP
fbem-11201	88	2	addition	addition	NOUN
fbem-11201	88	3	,	,	PUNCT
fbem-11201	88	4	enterprises	enterprise	NOUN
fbem-11201	88	5	can	can	AUX
fbem-11201	88	6	achieve	achieve	VERB
fbem-11201	88	7	high	high	ADJ
fbem-11201	88	8	quality	quality	NOUN
fbem-11201	88	9	and	and	CCONJ
fbem-11201	88	10	rapid	rapid	ADJ
fbem-11201	88	11	development	development	NOUN
fbem-11201	88	12	with	with	ADP
fbem-11201	88	13	the	the	DET
fbem-11201	88	14	dual	dual	ADJ
fbem-11201	88	15	supervision	supervision	NOUN
fbem-11201	88	16	of	of	ADP
fbem-11201	88	17	director	director	NOUN
fbem-11201	88	18	liability	liability	NOUN
fbem-11201	88	19	insurance	insurance	NOUN
fbem-11201	88	20	and	and	CCONJ
fbem-11201	88	21	audit.therefore	audit.therefore	NOUN
fbem-11201	88	22	,	,	PUNCT
fbem-11201	88	23	this	this	DET
fbem-11201	88	24	paper	paper	NOUN
fbem-11201	88	25	suggests	suggest	VERB
fbem-11201	88	26	that	that	SCONJ
fbem-11201	88	27	the	the	DET
fbem-11201	88	28	mainland	mainland	NOUN
fbem-11201	88	29	regulators	regulator	NOUN
fbem-11201	88	30	should	should	AUX
fbem-11201	88	31	learn	learn	VERB
fbem-11201	88	32	from	from	ADP
fbem-11201	88	33	hong	hong	PROPN
fbem-11201	88	34	kong	kong	PROPN
fbem-11201	88	35	and	and	CCONJ
fbem-11201	88	36	guide	guide	VERB
fbem-11201	88	37	and	and	CCONJ
fbem-11201	88	38	regulate	regulate	VERB
fbem-11201	88	39	listed	list	VERB
fbem-11201	88	40	enterprises	enterprise	NOUN
fbem-11201	88	41	to	to	PART
fbem-11201	88	42	purchase	purchase	VERB
fbem-11201	88	43	director	director	NOUN
fbem-11201	88	44	liability	liability	NOUN
fbem-11201	88	45	insurance	insurance	NOUN
fbem-11201	88	46	at	at	ADP
fbem-11201	88	47	the	the	DET
fbem-11201	88	48	institutional	institutional	ADJ
fbem-11201	88	49	level	level	NOUN
fbem-11201	88	50	,	,	PUNCT
fbem-11201	88	51	so	so	SCONJ
fbem-11201	88	52	as	as	SCONJ
fbem-11201	88	53	to	to	PART
fbem-11201	88	54	expand	expand	VERB
fbem-11201	88	55	the	the	DET
fbem-11201	88	56	director	director	NOUN
fbem-11201	88	57	liability	liability	NOUN
fbem-11201	88	58	insurance	insurance	NOUN
fbem-11201	88	59	market.on	market.on	PRON
fbem-11201	88	60	the	the	DET
fbem-11201	88	61	one	one	NUM
fbem-11201	88	62	hand	hand	NOUN
fbem-11201	88	63	,	,	PUNCT
fbem-11201	88	64	it	it	PRON
fbem-11201	88	65	can	can	AUX
fbem-11201	88	66	reduce	reduce	VERB
fbem-11201	88	67	the	the	DET
fbem-11201	88	68	risk	risk	NOUN
fbem-11201	88	69	of	of	ADP
fbem-11201	88	70	senior	senior	ADJ
fbem-11201	88	71	company	company	NOUN
fbem-11201	88	72	executives	executive	NOUN
fbem-11201	88	73	,	,	PUNCT
fbem-11201	88	74	on	on	ADP
fbem-11201	88	75	the	the	DET
fbem-11201	88	76	other	other	ADJ
fbem-11201	88	77	hand	hand	NOUN
fbem-11201	88	78	,	,	PUNCT
fbem-11201	88	79	it	it	PRON
fbem-11201	88	80	can	can	AUX
fbem-11201	88	81	help	help	VERB
fbem-11201	88	82	the	the	DET
fbem-11201	88	83	insurance	insurance	NOUN
fbem-11201	88	84	market	market	NOUN
fbem-11201	88	85	to	to	PART
fbem-11201	88	86	mature	mature	VERB
fbem-11201	88	87	,	,	PUNCT
fbem-11201	88	88	improve	improve	VERB
fbem-11201	88	89	the	the	DET
fbem-11201	88	90	status	status	NOUN
fbem-11201	88	91	of	of	ADP
fbem-11201	88	92	insurance	insurance	NOUN
fbem-11201	88	93	companies	company	NOUN
fbem-11201	88	94	in	in	ADP
fbem-11201	88	95	the	the	DET
fbem-11201	88	96	transaction	transaction	NOUN
fbem-11201	88	97	,	,	PUNCT
fbem-11201	88	98	so	so	SCONJ
fbem-11201	88	99	as	as	SCONJ
fbem-11201	88	100	to	to	PART
fbem-11201	88	101	achieve	achieve	VERB
fbem-11201	88	102	a	a	DET
fbem-11201	88	103	more	more	ADV
fbem-11201	88	104	efficient	efficient	ADJ
fbem-11201	88	105	supervision	supervision	NOUN
fbem-11201	88	106	system	system	NOUN
fbem-11201	88	107	,	,	PUNCT
fbem-11201	88	108	and	and	CCONJ
fbem-11201	88	109	finally	finally	ADV
fbem-11201	88	110	realize	realize	VERB
fbem-11201	88	111	the	the	DET
fbem-11201	88	112	virtuous	virtuous	ADJ
fbem-11201	88	113	cycle	cycle	NOUN
fbem-11201	88	114	of	of	ADP
fbem-11201	88	115	internal	internal	ADJ
fbem-11201	88	116	governance	governance	NOUN
fbem-11201	88	117	of	of	ADP
fbem-11201	88	118	listed	list	VERB
fbem-11201	88	119	companies	company	NOUN
fbem-11201	88	120	.	.	PUNCT
fbem-11201	89	1	references	reference	NOUN
fbem-11201	89	2	[	[	X
fbem-11201	89	3	1	1	NUM
fbem-11201	89	4	]	]	PUNCT
fbem-11201	89	5	yueling	yuele	VERB
fbem-11201	89	6	zhang	zhang	PROPN
fbem-11201	89	7	,	,	PUNCT
fbem-11201	89	8	xiaojing	xiaojing	PROPN
fbem-11201	89	9	zhao	zhao	PROPN
fbem-11201	89	10	,	,	PUNCT
fbem-11201	89	11	zheng	zheng	PROPN
fbem-11201	89	12	tang	tang	PROPN
fbem-11201	89	13	.	.	PUNCT
fbem-11201	90	1	director	director	NOUN
fbem-11201	90	2	and	and	CCONJ
fbem-11201	90	3	executive	executive	ADJ
fbem-11201	90	4	liability	liability	NOUN
fbem-11201	90	5	insurance	insurance	NOUN
fbem-11201	90	6	,	,	PUNCT
fbem-11201	90	7	internal	internal	ADJ
fbem-11201	90	8	control	control	NOUN
fbem-11201	90	9	and	and	CCONJ
fbem-11201	90	10	audit	audit	NOUN
fbem-11201	90	11	expenses[j	expenses[j	PROPN
fbem-11201	90	12	]	]	PUNCT
fbem-11201	90	13	.	.	PUNCT
fbem-11201	91	1	friends	friend	NOUN
fbem-11201	91	2	of	of	ADP
fbem-11201	91	3	accounting	accounting	NOUN
fbem-11201	91	4	,	,	PUNCT
fbem-11201	91	5	2022,no.07:121	2022,no.07:121	NOUN
fbem-11201	91	6	-	-	SYM
fbem-11201	91	7	127	127	NUM
fbem-11201	91	8	.	.	PUNCT
fbem-11201	92	1	[	[	X
fbem-11201	92	2	2	2	NUM
fbem-11201	92	3	]	]	PUNCT
fbem-11201	92	4	hui	hui	PROPN
fbem-11201	92	5	yao	yao	PROPN
fbem-11201	92	6	,	,	PUNCT
fbem-11201	92	7	kai	kai	PROPN
fbem-11201	92	8	gao	gao	PROPN
fbem-11201	92	9	.	.	PUNCT
fbem-11201	93	1	study	study	NOUN
fbem-11201	93	2	on	on	ADP
fbem-11201	93	3	the	the	DET
fbem-11201	93	4	impact	impact	NOUN
fbem-11201	93	5	of	of	ADP
fbem-11201	93	6	director	director	NOUN
fbem-11201	93	7	executive	executive	NOUN
fbem-11201	93	8	liability	liability	NOUN
fbem-11201	93	9	insurance	insurance	NOUN
fbem-11201	93	10	on	on	ADP
fbem-11201	93	11	audit	audit	NOUN
fbem-11201	93	12	expenses	expense	NOUN
fbem-11201	93	13	[	[	X
fbem-11201	93	14	j	j	X
fbem-11201	93	15	]	]	X
fbem-11201	93	16	.	.	PUNCT
fbem-11201	94	1	guide	guide	VERB
fbem-11201	94	2	to	to	ADP
fbem-11201	94	3	economic	economic	ADJ
fbem-11201	94	4	research,2022,no.13:105	research,2022,no.13:105	NOUN
fbem-11201	94	5	-	-	SYM
fbem-11201	94	6	107	107	NUM
fbem-11201	94	7	.	.	PUNCT
fbem-11201	95	1	[	[	X
fbem-11201	95	2	3	3	X
fbem-11201	95	3	]	]	X
fbem-11201	95	4	qiyang	qiyang	PROPN
fbem-11201	95	5	li	li	PROPN
fbem-11201	95	6	.	.	PROPN
fbem-11201	95	7	study	study	NOUN
fbem-11201	95	8	on	on	ADP
fbem-11201	95	9	the	the	DET
fbem-11201	95	10	influence	influence	NOUN
fbem-11201	95	11	of	of	ADP
fbem-11201	95	12	director	director	NOUN
fbem-11201	95	13	and	and	CCONJ
fbem-11201	95	14	executive	executive	ADJ
fbem-11201	95	15	liability	liability	NOUN
fbem-11201	95	16	insurance	insurance	NOUN
fbem-11201	95	17	on	on	ADP
fbem-11201	95	18	the	the	DET
fbem-11201	95	19	audit	audit	NOUN
fbem-11201	95	20	pricing	pricing	NOUN
fbem-11201	95	21	of	of	ADP
fbem-11201	95	22	accounting	accounting	NOUN
fbem-11201	95	23	firms	firm	NOUN
fbem-11201	95	24	(	(	PUNCT
fbem-11201	95	25	ms	ms	PROPN
fbem-11201	95	26	.	.	PROPN
fbem-11201	95	27	harbin	harbin	PROPN
fbem-11201	95	28	university	university	PROPN
fbem-11201	95	29	of	of	ADP
fbem-11201	95	30	commerce	commerce	PROPN
fbem-11201	95	31	,	,	PUNCT
fbem-11201	95	32	china	china	PROPN
fbem-11201	95	33	,	,	PUNCT
fbem-11201	95	34	2022	2022	NUM
fbem-11201	95	35	)	)	PUNCT
fbem-11201	95	36	.	.	PUNCT
fbem-11201	96	1	[	[	X
fbem-11201	96	2	4	4	X
fbem-11201	96	3	]	]	X
fbem-11201	96	4	shixian	shixian	PROPN
fbem-11201	96	5	ling	ling	PROPN
fbem-11201	96	6	.	.	PUNCT
fbem-11201	97	1	director	director	NOUN
fbem-11201	97	2	executive	executive	NOUN
fbem-11201	97	3	liability	liability	NOUN
fbem-11201	97	4	insurance	insurance	NOUN
fbem-11201	97	5	and	and	CCONJ
fbem-11201	97	6	audit	audit	NOUN
fbem-11201	97	7	costs	cost	NOUN
fbem-11201	97	8	:	:	PUNCT
fbem-11201	97	9	supervision	supervision	NOUN
fbem-11201	97	10	,	,	PUNCT
fbem-11201	97	11	incentive	incentive	NOUN
fbem-11201	97	12	or	or	CCONJ
fbem-11201	97	13	connivance	connivance	NOUN
fbem-11201	97	14	?	?	PUNCT
fbem-11201	97	15	—	—	PUNCT
fbem-11201	97	16	—	—	PUNCT
fbem-11201	97	17	empirical	empirical	ADJ
fbem-11201	97	18	study	study	NOUN
fbem-11201	97	19	based	base	VERB
fbem-11201	97	20	on	on	ADP
fbem-11201	97	21	china	china	PROPN
fbem-11201	97	22	's	's	PART
fbem-11201	97	23	a	a	DET
fbem-11201	97	24	-	-	PUNCT
fbem-11201	97	25	share	share	NOUN
fbem-11201	97	26	experience	experience	NOUN
fbem-11201	97	27	data	datum	NOUN
fbem-11201	98	1	[	[	X
fbem-11201	98	2	j	j	X
fbem-11201	98	3	]	]	X
fbem-11201	98	4	.	.	PUNCT
fbem-11201	99	1	audit	audit	NOUN
fbem-11201	99	2	and	and	CCONJ
fbem-11201	99	3	economic	economic	ADJ
fbem-11201	99	4	research,2020,35,no.1:51	research,2020,35,no.1:51	NOUN
fbem-11201	99	5	-	-	PUNCT
fbem-11201	99	6	60	60	NUM
fbem-11201	99	7	.	.	PUNCT
fbem-11201	100	1	[	[	X
fbem-11201	100	2	5	5	NUM
fbem-11201	100	3	]	]	PUNCT
fbem-11201	100	4	chunhua	chunhua	PROPN
fbem-11201	100	5	zeng	zeng	PROPN
fbem-11201	100	6	,	,	PUNCT
fbem-11201	100	7	yuan	yuan	PROPN
fbem-11201	100	8	li	li	PROPN
fbem-11201	100	9	.	.	PROPN
fbem-11201	100	10	will	will	AUX
fbem-11201	100	11	the	the	DET
fbem-11201	100	12	director	director	NOUN
fbem-11201	100	13	and	and	CCONJ
fbem-11201	100	14	executive	executive	ADJ
fbem-11201	100	15	liability	liability	NOUN
fbem-11201	100	16	insurance	insurance	NOUN
fbem-11201	100	17	increase	increase	VERB
fbem-11201	100	18	the	the	DET
fbem-11201	100	19	company	company	NOUN
fbem-11201	100	20	's	's	PART
fbem-11201	100	21	audit	audit	NOUN
fbem-11201	100	22	expenses?[j	expenses?[j	X
fbem-11201	100	23	]	]	PUNCT
fbem-11201	100	24	.	.	PUNCT
fbem-11201	101	1	audit	audit	NOUN
fbem-11201	101	2	and	and	CCONJ
fbem-11201	101	3	economic	economic	ADJ
fbem-11201	101	4	research,2018,33,no.4:46	research,2018,33,no.4:46	PROPN
fbem-11201	101	5	-	-	SYM
fbem-11201	101	6	54	54	NUM
fbem-11201	101	7	.	.	PUNCT
fbem-11201	102	1	[	[	X
fbem-11201	102	2	6	6	NUM
fbem-11201	102	3	]	]	SYM
fbem-11201	102	4	rongli	rongli	NOUN
fbem-11201	102	5	yuan	yuan	NOUN
fbem-11201	102	6	,	,	PUNCT
fbem-11201	102	7	ruijing	ruijing	NOUN
fbem-11201	102	8	li	li	PROPN
fbem-11201	102	9	,	,	PUNCT
fbem-11201	102	10	baixing	baixe	VERB
fbem-11201	102	11	li	li	PROPN
fbem-11201	102	12	.	.	PROPN
fbem-11201	102	13	director	director	NOUN
fbem-11201	102	14	and	and	CCONJ
fbem-11201	102	15	executive	executive	ADJ
fbem-11201	102	16	liability	liability	NOUN
fbem-11201	102	17	insurance	insurance	NOUN
fbem-11201	102	18	and	and	CCONJ
fbem-11201	102	19	audit	audit	NOUN
fbem-11201	102	20	expenses	expense	NOUN
fbem-11201	102	21	[	[	X
fbem-11201	102	22	j	j	X
fbem-11201	102	23	]	]	X
fbem-11201	102	24	.	.	PUNCT
fbem-11201	103	1	audit	audit	NOUN
fbem-11201	103	2	research	research	NOUN
fbem-11201	103	3	,	,	PUNCT
fbem-11201	103	4	2018	2018	NUM
fbem-11201	103	5	,	,	PUNCT
fbem-11201	103	6	no.2:55	no.2:55	NOUN
fbem-11201	103	7	-	-	PUNCT
fbem-11201	103	8	63	63	NUM
fbem-11201	103	9	.	.	PUNCT
fbem-11201	104	1	[	[	X
fbem-11201	104	2	7	7	X
fbem-11201	104	3	]	]	X
fbem-11201	104	4	ziyuan	ziyuan	PROPN
fbem-11201	104	5	wu	wu	PROPN
fbem-11201	104	6	.	.	PUNCT
fbem-11201	105	1	study	study	NOUN
fbem-11201	105	2	on	on	ADP
fbem-11201	105	3	the	the	DET
fbem-11201	105	4	impact	impact	NOUN
fbem-11201	105	5	of	of	ADP
fbem-11201	105	6	director	director	NOUN
fbem-11201	105	7	executive	executive	NOUN
fbem-11201	105	8	liability	liability	NOUN
fbem-11201	105	9	insurance	insurance	NOUN
fbem-11201	105	10	on	on	ADP
fbem-11201	105	11	audit	audit	NOUN
fbem-11201	105	12	expenses	expense	NOUN
fbem-11201	105	13	(	(	PUNCT
fbem-11201	105	14	ms	ms	PROPN
fbem-11201	105	15	.	.	PROPN
fbem-11201	105	16	hefei	hefei	PROPN
fbem-11201	105	17	university	university	PROPN
fbem-11201	105	18	of	of	ADP
fbem-11201	105	19	technology	technology	PROPN
fbem-11201	105	20	,	,	PUNCT
fbem-11201	105	21	china	china	PROPN
fbem-11201	105	22	,	,	PUNCT
fbem-11201	105	23	2018	2018	NUM
fbem-11201	105	24	)	)	PUNCT
fbem-11201	106	1	[	[	X
fbem-11201	106	2	8	8	NUM
fbem-11201	106	3	]	]	PUNCT
fbem-11201	106	4	yuan	yuan	PROPN
fbem-11201	106	5	li	li	PROPN
fbem-11201	106	6	.	.	PROPN
fbem-11201	106	7	director	director	NOUN
fbem-11201	106	8	and	and	CCONJ
fbem-11201	106	9	executive	executive	ADJ
fbem-11201	106	10	liability	liability	NOUN
fbem-11201	106	11	insurance	insurance	NOUN
fbem-11201	106	12	and	and	CCONJ
fbem-11201	106	13	audit	audit	NOUN
fbem-11201	106	14	expenses	expense	NOUN
fbem-11201	106	15	(	(	PUNCT
fbem-11201	106	16	ms	ms	PROPN
fbem-11201	106	17	.	.	PROPN
fbem-11201	106	18	university	university	PROPN
fbem-11201	106	19	of	of	ADP
fbem-11201	106	20	hainan	hainan	PROPN
fbem-11201	106	21	,	,	PUNCT
fbem-11201	106	22	china	china	PROPN
fbem-11201	106	23	,	,	PUNCT
fbem-11201	106	24	2018	2018	NUM
fbem-11201	106	25	)	)	PUNCT
fbem-11201	107	1	[	[	X
fbem-11201	107	2	9	9	NUM
fbem-11201	107	3	]	]	PUNCT
fbem-11201	107	4	xiu	xiu	PROPN
fbem-11201	107	5	jin	jin	PROPN
fbem-11201	107	6	.	.	PUNCT
fbem-11201	108	1	study	study	NOUN
fbem-11201	108	2	on	on	ADP
fbem-11201	108	3	the	the	DET
fbem-11201	108	4	impact	impact	NOUN
fbem-11201	108	5	of	of	ADP
fbem-11201	108	6	director	director	NOUN
fbem-11201	108	7	executive	executive	NOUN
fbem-11201	108	8	liability	liability	NOUN
fbem-11201	108	9	insurance	insurance	NOUN
fbem-11201	108	10	on	on	ADP
fbem-11201	108	11	audit	audit	NOUN
fbem-11201	108	12	expenses	expense	NOUN
fbem-11201	108	13	(	(	PUNCT
fbem-11201	108	14	ms	ms	PROPN
fbem-11201	108	15	.	.	PROPN
fbem-11201	108	16	shanxi	shanxi	PROPN
fbem-11201	108	17	finance	finance	PROPN
fbem-11201	108	18	and	and	CCONJ
fbem-11201	108	19	economics	economic	NOUN
fbem-11201	108	20	university	university	PROPN
fbem-11201	108	21	,	,	PUNCT
fbem-11201	108	22	china	china	PROPN
fbem-11201	108	23	,	,	PUNCT
fbem-11201	108	24	2019	2019	NUM
fbem-11201	108	25	)	)	PUNCT
fbem-11201	109	1	[	[	X
fbem-11201	109	2	10	10	NUM
fbem-11201	109	3	]	]	X
fbem-11201	109	4	jishuai	jishuai	NOUN
fbem-11201	109	5	chai	chai	NOUN
fbem-11201	109	6	.	.	PUNCT
fbem-11201	110	1	study	study	NOUN
fbem-11201	110	2	on	on	ADP
fbem-11201	110	3	the	the	DET
fbem-11201	110	4	influence	influence	NOUN
fbem-11201	110	5	of	of	ADP
fbem-11201	110	6	director	director	NOUN
fbem-11201	110	7	executive	executive	NOUN
fbem-11201	110	8	liability	liability	NOUN
fbem-11201	110	9	insurance	insurance	NOUN
fbem-11201	110	10	on	on	ADP
fbem-11201	110	11	the	the	DET
fbem-11201	110	12	quality	quality	NOUN
fbem-11201	110	13	of	of	ADP
fbem-11201	110	14	accounting	accounting	NOUN
fbem-11201	110	15	information	information	NOUN
fbem-11201	110	16	(	(	PUNCT
fbem-11201	110	17	ms	ms	PROPN
fbem-11201	110	18	.	.	PROPN
fbem-11201	110	19	zhengzhou	zhengzhou	PROPN
fbem-11201	110	20	university	university	PROPN
fbem-11201	110	21	,	,	PUNCT
fbem-11201	110	22	china,2021	china,2021	NOUN
fbem-11201	110	23	)	)	PUNCT
fbem-11201	111	1	[	[	X
fbem-11201	111	2	11	11	NUM
fbem-11201	111	3	]	]	SYM
fbem-11201	111	4	ruiming	ruime	VERB
fbem-11201	111	5	yang	yang	PROPN
fbem-11201	111	6	.	.	PUNCT
fbem-11201	112	1	study	study	NOUN
fbem-11201	112	2	on	on	ADP
fbem-11201	112	3	the	the	DET
fbem-11201	112	4	influence	influence	NOUN
fbem-11201	112	5	mechanism	mechanism	NOUN
fbem-11201	112	6	of	of	ADP
fbem-11201	112	7	director	director	NOUN
fbem-11201	112	8	executive	executive	NOUN
fbem-11201	112	9	liability	liability	NOUN
fbem-11201	112	10	insurance	insurance	NOUN
fbem-11201	112	11	on	on	ADP
fbem-11201	112	12	audit	audit	NOUN
fbem-11201	112	13	fee	fee	NOUN
fbem-11201	112	14	(	(	PUNCT
fbem-11201	112	15	ms	ms	PROPN
fbem-11201	112	16	.	.	PROPN
fbem-11201	112	17	beijing	beijing	PROPN
fbem-11201	112	18	jiaotong	jiaotong	PROPN
fbem-11201	112	19	university	university	PROPN
fbem-11201	112	20	,	,	PUNCT
fbem-11201	112	21	china,2021	china,2021	NOUN
fbem-11201	112	22	)	)	PUNCT