id	sid	tid	token	lemma	pos
fbem-13202	1	1	frontiers	frontier	NOUN
fbem-13202	1	2	in	in	ADP
fbem-13202	1	3	business	business	NOUN
fbem-13202	1	4	,	,	PUNCT
fbem-13202	1	5	economics	economic	NOUN
fbem-13202	1	6	and	and	CCONJ
fbem-13202	1	7	management	management	NOUN
fbem-13202	1	8	issn	issn	PROPN
fbem-13202	1	9	:	:	PUNCT
fbem-13202	1	10	2766	2766	NUM
fbem-13202	1	11	-	-	PUNCT
fbem-13202	1	12	824x	824x	NUM
fbem-13202	1	13	|	|	ADJ
fbem-13202	1	14	vol	vol	NOUN
fbem-13202	1	15	.	.	PUNCT
fbem-13202	2	1	11	11	NUM
fbem-13202	2	2	,	,	PUNCT
fbem-13202	2	3	no	no	INTJ
fbem-13202	2	4	.	.	NOUN
fbem-13202	2	5	3	3	NUM
fbem-13202	2	6	,	,	PUNCT
fbem-13202	2	7	2023	2023	NUM
fbem-13202	2	8	125	125	NUM
fbem-13202	2	9	accounting	accounting	NOUN
fbem-13202	2	10	information	information	NOUN
fbem-13202	2	11	leakage	leakage	NOUN
fbem-13202	2	12	in	in	ADP
fbem-13202	2	13	iron	iron	NOUN
fbem-13202	2	14	and	and	CCONJ
fbem-13202	2	15	steel	steel	NOUN
fbem-13202	2	16	industry	industry	NOUN
fbem-13202	2	17	jingkai	jingkai	PROPN
fbem-13202	2	18	liang	liang	PROPN
fbem-13202	2	19	*	*	PROPN
fbem-13202	2	20	nanjing	nanjing	PROPN
fbem-13202	2	21	university	university	PROPN
fbem-13202	2	22	of	of	ADP
fbem-13202	2	23	science	science	NOUN
fbem-13202	2	24	and	and	CCONJ
fbem-13202	2	25	technology	technology	NOUN
fbem-13202	2	26	zijin	zijin	PROPN
fbem-13202	2	27	college	college	PROPN
fbem-13202	2	28	,	,	PUNCT
fbem-13202	2	29	nanjing	nanjing	PROPN
fbem-13202	2	30	,	,	PUNCT
fbem-13202	2	31	210023	210023	NUM
fbem-13202	2	32	,	,	PUNCT
fbem-13202	2	33	china	china	PROPN
fbem-13202	2	34	*	*	PUNCT
fbem-13202	2	35	corresponding	correspond	VERB
fbem-13202	2	36	author	author	NOUN
fbem-13202	2	37	’s	’s	PART
fbem-13202	2	38	e	e	NOUN
fbem-13202	2	39	-	-	NOUN
fbem-13202	2	40	mail	mail	NOUN
fbem-13202	2	41	:	:	PUNCT
fbem-13202	2	42	galaxy345_2021@qq.com	galaxy345_2021@qq.com	X
fbem-13202	3	1	abstract	abstract	NOUN
fbem-13202	3	2	:	:	PUNCT
fbem-13202	3	3	this	this	DET
fbem-13202	3	4	study	study	NOUN
fbem-13202	3	5	explores	explore	VERB
fbem-13202	3	6	the	the	DET
fbem-13202	3	7	issue	issue	NOUN
fbem-13202	3	8	of	of	ADP
fbem-13202	3	9	accounting	account	VERB
fbem-13202	3	10	information	information	NOUN
fbem-13202	3	11	misstatement	misstatement	NOUN
fbem-13202	3	12	in	in	ADP
fbem-13202	3	13	the	the	DET
fbem-13202	3	14	steel	steel	NOUN
fbem-13202	3	15	industry	industry	NOUN
fbem-13202	3	16	.	.	PUNCT
fbem-13202	4	1	as	as	ADP
fbem-13202	4	2	an	an	DET
fbem-13202	4	3	important	important	ADJ
fbem-13202	4	4	pillar	pillar	NOUN
fbem-13202	4	5	industry	industry	NOUN
fbem-13202	4	6	of	of	ADP
fbem-13202	4	7	the	the	DET
fbem-13202	4	8	national	national	ADJ
fbem-13202	4	9	economy	economy	NOUN
fbem-13202	4	10	,	,	PUNCT
fbem-13202	4	11	accounting	account	VERB
fbem-13202	4	12	information	information	NOUN
fbem-13202	4	13	in	in	ADP
fbem-13202	4	14	the	the	DET
fbem-13202	4	15	steel	steel	NOUN
fbem-13202	4	16	industry	industry	NOUN
fbem-13202	4	17	plays	play	VERB
fbem-13202	4	18	a	a	DET
fbem-13202	4	19	crucial	crucial	ADJ
fbem-13202	4	20	role	role	NOUN
fbem-13202	4	21	in	in	ADP
fbem-13202	4	22	driving	drive	VERB
fbem-13202	4	23	economic	economic	ADJ
fbem-13202	4	24	development	development	NOUN
fbem-13202	4	25	and	and	CCONJ
fbem-13202	4	26	decision	decision	NOUN
fbem-13202	4	27	-	-	PUNCT
fbem-13202	4	28	making	make	VERB
fbem-13202	4	29	processes	process	NOUN
fbem-13202	4	30	.	.	PUNCT
fbem-13202	5	1	however	however	ADV
fbem-13202	5	2	,	,	PUNCT
fbem-13202	5	3	in	in	ADP
fbem-13202	5	4	practice	practice	NOUN
fbem-13202	5	5	,	,	PUNCT
fbem-13202	5	6	accounting	account	VERB
fbem-13202	5	7	information	information	NOUN
fbem-13202	5	8	misstatement	misstatement	NOUN
fbem-13202	5	9	is	be	AUX
fbem-13202	5	10	common	common	ADJ
fbem-13202	5	11	in	in	ADP
fbem-13202	5	12	steel	steel	NOUN
fbem-13202	5	13	enterprises	enterprise	NOUN
fbem-13202	5	14	,	,	PUNCT
fbem-13202	5	15	causing	cause	VERB
fbem-13202	5	16	financial	financial	ADJ
fbem-13202	5	17	management	management	NOUN
fbem-13202	5	18	and	and	CCONJ
fbem-13202	5	19	regulatory	regulatory	ADJ
fbem-13202	5	20	challenges	challenge	NOUN
fbem-13202	5	21	.	.	PUNCT
fbem-13202	6	1	this	this	DET
fbem-13202	6	2	paper	paper	NOUN
fbem-13202	6	3	aims	aim	VERB
fbem-13202	6	4	to	to	PART
fbem-13202	6	5	reveal	reveal	VERB
fbem-13202	6	6	the	the	DET
fbem-13202	6	7	reasons	reason	NOUN
fbem-13202	6	8	and	and	CCONJ
fbem-13202	6	9	mechanisms	mechanism	NOUN
fbem-13202	6	10	behind	behind	ADP
fbem-13202	6	11	accounting	account	VERB
fbem-13202	6	12	information	information	NOUN
fbem-13202	6	13	misstatement	misstatement	NOUN
fbem-13202	6	14	in	in	ADP
fbem-13202	6	15	steel	steel	NOUN
fbem-13202	6	16	enterprises	enterprise	NOUN
fbem-13202	6	17	,	,	PUNCT
fbem-13202	6	18	examine	examine	VERB
fbem-13202	6	19	its	its	PRON
fbem-13202	6	20	impact	impact	NOUN
fbem-13202	6	21	on	on	ADP
fbem-13202	6	22	decision	decision	NOUN
fbem-13202	6	23	-	-	PUNCT
fbem-13202	6	24	making	making	NOUN
fbem-13202	6	25	,	,	PUNCT
fbem-13202	6	26	and	and	CCONJ
fbem-13202	6	27	propose	propose	VERB
fbem-13202	6	28	effective	effective	ADJ
fbem-13202	6	29	countermeasures	countermeasure	NOUN
fbem-13202	6	30	.	.	PUNCT
fbem-13202	7	1	through	through	ADP
fbem-13202	7	2	empirical	empirical	ADJ
fbem-13202	7	3	research	research	NOUN
fbem-13202	7	4	on	on	ADP
fbem-13202	7	5	steel	steel	NOUN
fbem-13202	7	6	enterprises	enterprise	NOUN
fbem-13202	7	7	,	,	PUNCT
fbem-13202	7	8	this	this	DET
fbem-13202	7	9	study	study	NOUN
fbem-13202	7	10	identifies	identify	VERB
fbem-13202	7	11	the	the	DET
fbem-13202	7	12	potential	potential	ADJ
fbem-13202	7	13	risks	risk	NOUN
fbem-13202	7	14	and	and	CCONJ
fbem-13202	7	15	negative	negative	ADJ
fbem-13202	7	16	effects	effect	NOUN
fbem-13202	7	17	of	of	ADP
fbem-13202	7	18	accounting	accounting	NOUN
fbem-13202	7	19	information	information	NOUN
fbem-13202	7	20	misstatement	misstatement	NOUN
fbem-13202	7	21	on	on	ADP
fbem-13202	7	22	decision	decision	NOUN
fbem-13202	7	23	-	-	PUNCT
fbem-13202	7	24	making	making	NOUN
fbem-13202	7	25	and	and	CCONJ
fbem-13202	7	26	provides	provide	VERB
fbem-13202	7	27	recommendations	recommendation	NOUN
fbem-13202	7	28	for	for	ADP
fbem-13202	7	29	improving	improve	VERB
fbem-13202	7	30	internal	internal	ADJ
fbem-13202	7	31	control	control	NOUN
fbem-13202	7	32	and	and	CCONJ
fbem-13202	7	33	strengthening	strengthen	VERB
fbem-13202	7	34	audit	audit	NOUN
fbem-13202	7	35	supervision	supervision	NOUN
fbem-13202	7	36	.	.	PUNCT
fbem-13202	8	1	this	this	DET
fbem-13202	8	2	paper	paper	NOUN
fbem-13202	8	3	provides	provide	VERB
fbem-13202	8	4	important	important	ADJ
fbem-13202	8	5	references	reference	NOUN
fbem-13202	8	6	and	and	CCONJ
fbem-13202	8	7	guidance	guidance	NOUN
fbem-13202	8	8	for	for	ADP
fbem-13202	8	9	steel	steel	NOUN
fbem-13202	8	10	enterprises	enterprise	NOUN
fbem-13202	8	11	and	and	CCONJ
fbem-13202	8	12	enriches	enrich	VERB
fbem-13202	8	13	the	the	DET
fbem-13202	8	14	theory	theory	NOUN
fbem-13202	8	15	and	and	CCONJ
fbem-13202	8	16	practice	practice	NOUN
fbem-13202	8	17	of	of	ADP
fbem-13202	8	18	accounting	account	VERB
fbem-13202	8	19	information	information	NOUN
fbem-13202	8	20	misstatement	misstatement	NOUN
fbem-13202	8	21	research	research	NOUN
fbem-13202	8	22	.	.	PUNCT
fbem-13202	9	1	keywords	keyword	NOUN
fbem-13202	9	2	:	:	PUNCT
fbem-13202	9	3	steel	steel	NOUN
fbem-13202	9	4	industry	industry	NOUN
fbem-13202	9	5	;	;	PUNCT
fbem-13202	9	6	accounting	account	VERB
fbem-13202	9	7	information	information	NOUN
fbem-13202	9	8	;	;	PUNCT
fbem-13202	9	9	misstatement	misstatement	NOUN
fbem-13202	9	10	;	;	PUNCT
fbem-13202	9	11	decision	decision	NOUN
fbem-13202	9	12	risk	risk	NOUN
fbem-13202	9	13	;	;	PUNCT
fbem-13202	9	14	internal	internal	ADJ
fbem-13202	9	15	control	control	NOUN
fbem-13202	9	16	.	.	PUNCT
fbem-13202	10	1	1	1	X
fbem-13202	10	2	.	.	X
fbem-13202	10	3	introduction	introduction	NOUN
fbem-13202	10	4	as	as	ADP
fbem-13202	10	5	an	an	DET
fbem-13202	10	6	important	important	ADJ
fbem-13202	10	7	pillar	pillar	NOUN
fbem-13202	10	8	industry	industry	NOUN
fbem-13202	10	9	of	of	ADP
fbem-13202	10	10	the	the	DET
fbem-13202	10	11	national	national	ADJ
fbem-13202	10	12	economy	economy	NOUN
fbem-13202	10	13	,	,	PUNCT
fbem-13202	10	14	the	the	DET
fbem-13202	10	15	iron	iron	NOUN
fbem-13202	10	16	and	and	CCONJ
fbem-13202	10	17	steel	steel	NOUN
fbem-13202	10	18	industry	industry	NOUN
fbem-13202	10	19	undertakes	undertake	VERB
fbem-13202	10	20	the	the	DET
fbem-13202	10	21	important	important	ADJ
fbem-13202	10	22	task	task	NOUN
fbem-13202	10	23	of	of	ADP
fbem-13202	10	24	promoting	promote	VERB
fbem-13202	10	25	economic	economic	ADJ
fbem-13202	10	26	development	development	NOUN
fbem-13202	10	27	and	and	CCONJ
fbem-13202	10	28	employment	employment	NOUN
fbem-13202	10	29	growth	growth	NOUN
fbem-13202	10	30	.	.	PUNCT
fbem-13202	11	1	accounting	accounting	NOUN
fbem-13202	11	2	information	information	NOUN
fbem-13202	11	3	,	,	PUNCT
fbem-13202	11	4	as	as	ADP
fbem-13202	11	5	an	an	DET
fbem-13202	11	6	important	important	ADJ
fbem-13202	11	7	reference	reference	NOUN
fbem-13202	11	8	basis	basis	NOUN
fbem-13202	11	9	for	for	ADP
fbem-13202	11	10	enterprise	enterprise	NOUN
fbem-13202	11	11	decision	decision	NOUN
fbem-13202	11	12	-	-	PUNCT
fbem-13202	11	13	making	making	NOUN
fbem-13202	11	14	,	,	PUNCT
fbem-13202	11	15	plays	play	VERB
fbem-13202	11	16	an	an	DET
fbem-13202	11	17	important	important	ADJ
fbem-13202	11	18	role	role	NOUN
fbem-13202	11	19	in	in	ADP
fbem-13202	11	20	the	the	DET
fbem-13202	11	21	financial	financial	ADJ
fbem-13202	11	22	management	management	NOUN
fbem-13202	11	23	and	and	CCONJ
fbem-13202	11	24	supervision	supervision	NOUN
fbem-13202	11	25	of	of	ADP
fbem-13202	11	26	iron	iron	NOUN
fbem-13202	11	27	and	and	CCONJ
fbem-13202	11	28	steel	steel	NOUN
fbem-13202	11	29	enterprises	enterprise	NOUN
fbem-13202	11	30	.	.	PUNCT
fbem-13202	12	1	as	as	ADP
fbem-13202	12	2	an	an	DET
fbem-13202	12	3	important	important	ADJ
fbem-13202	12	4	part	part	NOUN
fbem-13202	12	5	of	of	ADP
fbem-13202	12	6	china	china	PROPN
fbem-13202	12	7	's	's	PART
fbem-13202	12	8	national	national	ADJ
fbem-13202	12	9	economy	economy	NOUN
fbem-13202	12	10	,	,	PUNCT
fbem-13202	12	11	the	the	DET
fbem-13202	12	12	accuracy	accuracy	NOUN
fbem-13202	12	13	and	and	CCONJ
fbem-13202	12	14	completeness	completeness	NOUN
fbem-13202	12	15	of	of	ADP
fbem-13202	12	16	the	the	DET
fbem-13202	12	17	financial	financial	ADJ
fbem-13202	12	18	information	information	NOUN
fbem-13202	12	19	of	of	ADP
fbem-13202	12	20	iron	iron	NOUN
fbem-13202	12	21	and	and	CCONJ
fbem-13202	12	22	steel	steel	NOUN
fbem-13202	12	23	enterprises	enterprise	NOUN
fbem-13202	12	24	is	be	AUX
fbem-13202	12	25	directly	directly	ADV
fbem-13202	12	26	related	relate	VERB
fbem-13202	12	27	to	to	ADP
fbem-13202	12	28	the	the	DET
fbem-13202	12	29	national	national	ADJ
fbem-13202	12	30	economic	economic	ADJ
fbem-13202	12	31	security	security	NOUN
fbem-13202	12	32	and	and	CCONJ
fbem-13202	12	33	the	the	DET
fbem-13202	12	34	sustainable	sustainable	ADJ
fbem-13202	12	35	development	development	NOUN
fbem-13202	12	36	of	of	ADP
fbem-13202	12	37	the	the	DET
fbem-13202	12	38	industry	industry	NOUN
fbem-13202	12	39	.	.	PUNCT
fbem-13202	13	1	deepening	deepen	VERB
fbem-13202	13	2	the	the	DET
fbem-13202	13	3	understanding	understanding	NOUN
fbem-13202	13	4	of	of	ADP
fbem-13202	13	5	accounting	accounting	NOUN
fbem-13202	13	6	information	information	NOUN
fbem-13202	13	7	batch	batch	NOUN
fbem-13202	13	8	leakage	leakage	NOUN
fbem-13202	13	9	in	in	ADP
fbem-13202	13	10	iron	iron	NOUN
fbem-13202	13	11	and	and	CCONJ
fbem-13202	13	12	steel	steel	NOUN
fbem-13202	13	13	enterprises	enterprise	NOUN
fbem-13202	13	14	is	be	AUX
fbem-13202	13	15	of	of	ADP
fbem-13202	13	16	great	great	ADJ
fbem-13202	13	17	significance	significance	NOUN
fbem-13202	13	18	for	for	ADP
fbem-13202	13	19	improving	improve	VERB
fbem-13202	13	20	the	the	DET
fbem-13202	13	21	quality	quality	NOUN
fbem-13202	13	22	of	of	ADP
fbem-13202	13	23	accounting	accounting	NOUN
fbem-13202	13	24	information	information	NOUN
fbem-13202	13	25	,	,	PUNCT
fbem-13202	13	26	perfecting	perfect	VERB
fbem-13202	13	27	the	the	DET
fbem-13202	13	28	internal	internal	ADJ
fbem-13202	13	29	control	control	NOUN
fbem-13202	13	30	mechanism	mechanism	NOUN
fbem-13202	13	31	of	of	ADP
fbem-13202	13	32	enterprises	enterprise	NOUN
fbem-13202	13	33	,	,	PUNCT
fbem-13202	13	34	strengthening	strengthen	VERB
fbem-13202	13	35	the	the	DET
fbem-13202	13	36	audit	audit	NOUN
fbem-13202	13	37	supervision	supervision	NOUN
fbem-13202	13	38	and	and	CCONJ
fbem-13202	13	39	improving	improve	VERB
fbem-13202	13	40	the	the	DET
fbem-13202	13	41	decision	decision	NOUN
fbem-13202	13	42	-	-	PUNCT
fbem-13202	13	43	making	make	VERB
fbem-13202	13	44	level	level	NOUN
fbem-13202	13	45	of	of	ADP
fbem-13202	13	46	the	the	DET
fbem-13202	13	47	industry	industry	NOUN
fbem-13202	13	48	.	.	PUNCT
fbem-13202	14	1	[	[	X
fbem-13202	14	2	1]in	1]in	NUM
fbem-13202	14	3	addition	addition	NOUN
fbem-13202	14	4	,	,	PUNCT
fbem-13202	14	5	this	this	DET
fbem-13202	14	6	study	study	NOUN
fbem-13202	14	7	can	can	AUX
fbem-13202	14	8	provide	provide	VERB
fbem-13202	14	9	relevant	relevant	ADJ
fbem-13202	14	10	government	government	NOUN
fbem-13202	14	11	departments	department	NOUN
fbem-13202	14	12	with	with	ADP
fbem-13202	14	13	reference	reference	NOUN
fbem-13202	14	14	bases	basis	NOUN
fbem-13202	14	15	for	for	ADP
fbem-13202	14	16	regulatory	regulatory	ADJ
fbem-13202	14	17	decisionmaking	decisionmaking	NOUN
fbem-13202	14	18	,	,	PUNCT
fbem-13202	14	19	provide	provide	VERB
fbem-13202	14	20	important	important	ADJ
fbem-13202	14	21	references	reference	NOUN
fbem-13202	14	22	and	and	CCONJ
fbem-13202	14	23	guidance	guidance	NOUN
fbem-13202	14	24	for	for	ADP
fbem-13202	14	25	iron	iron	NOUN
fbem-13202	14	26	and	and	CCONJ
fbem-13202	14	27	steel	steel	NOUN
fbem-13202	14	28	enterprises	enterprise	NOUN
fbem-13202	14	29	,	,	PUNCT
fbem-13202	14	30	and	and	CCONJ
fbem-13202	14	31	also	also	ADV
fbem-13202	14	32	have	have	VERB
fbem-13202	14	33	certain	certain	ADJ
fbem-13202	14	34	academic	academic	ADJ
fbem-13202	14	35	value	value	NOUN
fbem-13202	14	36	for	for	ADP
fbem-13202	14	37	the	the	DET
fbem-13202	14	38	theory	theory	NOUN
fbem-13202	14	39	and	and	CCONJ
fbem-13202	14	40	practice	practice	NOUN
fbem-13202	14	41	of	of	ADP
fbem-13202	14	42	the	the	DET
fbem-13202	14	43	research	research	NOUN
fbem-13202	14	44	on	on	ADP
fbem-13202	14	45	accounting	accounting	NOUN
fbem-13202	14	46	information	information	NOUN
fbem-13202	14	47	batching	batching	NOUN
fbem-13202	14	48	and	and	CCONJ
fbem-13202	14	49	omission.[2	omission.[2	NUM
fbem-13202	14	50	]	]	PUNCT
fbem-13202	14	51	in	in	ADP
fbem-13202	14	52	this	this	DET
fbem-13202	14	53	context	context	NOUN
fbem-13202	14	54	,	,	PUNCT
fbem-13202	14	55	this	this	DET
fbem-13202	14	56	paper	paper	NOUN
fbem-13202	14	57	will	will	AUX
fbem-13202	14	58	analyse	analyse	VERB
fbem-13202	14	59	and	and	CCONJ
fbem-13202	14	60	discuss	discuss	VERB
fbem-13202	14	61	the	the	DET
fbem-13202	14	62	importance	importance	NOUN
fbem-13202	14	63	of	of	ADP
fbem-13202	14	64	accounting	account	VERB
fbem-13202	14	65	information	information	NOUN
fbem-13202	14	66	in	in	ADP
fbem-13202	14	67	the	the	DET
fbem-13202	14	68	iron	iron	NOUN
fbem-13202	14	69	and	and	CCONJ
fbem-13202	14	70	steel	steel	NOUN
fbem-13202	14	71	industry	industry	NOUN
fbem-13202	14	72	,	,	PUNCT
fbem-13202	14	73	the	the	DET
fbem-13202	14	74	phenomenon	phenomenon	NOUN
fbem-13202	14	75	and	and	CCONJ
fbem-13202	14	76	causes	cause	NOUN
fbem-13202	14	77	of	of	ADP
fbem-13202	14	78	accounting	account	VERB
fbem-13202	14	79	information	information	NOUN
fbem-13202	14	80	leakage	leakage	NOUN
fbem-13202	14	81	and	and	CCONJ
fbem-13202	14	82	the	the	DET
fbem-13202	14	83	countermeasures	countermeasure	NOUN
fbem-13202	14	84	against	against	ADP
fbem-13202	14	85	the	the	DET
fbem-13202	14	86	leakage	leakage	NOUN
fbem-13202	14	87	phenomenon	phenomenon	NOUN
fbem-13202	14	88	,	,	PUNCT
fbem-13202	14	89	and	and	CCONJ
fbem-13202	14	90	through	through	ADP
fbem-13202	14	91	the	the	DET
fbem-13202	14	92	empirical	empirical	ADJ
fbem-13202	14	93	study	study	NOUN
fbem-13202	14	94	of	of	ADP
fbem-13202	14	95	iron	iron	NOUN
fbem-13202	14	96	and	and	CCONJ
fbem-13202	14	97	steel	steel	NOUN
fbem-13202	14	98	enterprises	enterprise	NOUN
fbem-13202	14	99	,	,	PUNCT
fbem-13202	14	100	reveal	reveal	VERB
fbem-13202	14	101	the	the	DET
fbem-13202	14	102	potential	potential	ADJ
fbem-13202	14	103	risks	risk	NOUN
fbem-13202	14	104	and	and	CCONJ
fbem-13202	14	105	negative	negative	ADJ
fbem-13202	14	106	impacts	impact	NOUN
fbem-13202	14	107	of	of	ADP
fbem-13202	14	108	accounting	account	VERB
fbem-13202	14	109	information	information	NOUN
fbem-13202	14	110	leakage	leakage	NOUN
fbem-13202	14	111	on	on	ADP
fbem-13202	14	112	corporate	corporate	ADJ
fbem-13202	14	113	decision	decision	NOUN
fbem-13202	14	114	-	-	PUNCT
fbem-13202	14	115	making	making	NOUN
fbem-13202	14	116	,	,	PUNCT
fbem-13202	14	117	and	and	CCONJ
fbem-13202	14	118	then	then	ADV
fbem-13202	14	119	put	put	VERB
fbem-13202	14	120	forward	forward	ADP
fbem-13202	14	121	the	the	DET
fbem-13202	14	122	recommendations	recommendation	NOUN
fbem-13202	14	123	to	to	PART
fbem-13202	14	124	improve	improve	VERB
fbem-13202	14	125	internal	internal	ADJ
fbem-13202	14	126	control	control	NOUN
fbem-13202	14	127	and	and	CCONJ
fbem-13202	14	128	strengthen	strengthen	VERB
fbem-13202	14	129	audit	audit	NOUN
fbem-13202	14	130	supervision	supervision	NOUN
fbem-13202	14	131	.	.	PUNCT
fbem-13202	15	1	2	2	X
fbem-13202	15	2	.	.	X
fbem-13202	15	3	the	the	DET
fbem-13202	15	4	importance	importance	NOUN
fbem-13202	15	5	of	of	ADP
fbem-13202	15	6	accounting	account	VERB
fbem-13202	15	7	information	information	NOUN
fbem-13202	15	8	in	in	ADP
fbem-13202	15	9	the	the	DET
fbem-13202	15	10	steel	steel	NOUN
fbem-13202	15	11	industry	industry	NOUN
fbem-13202	15	12	2.1	2.1	NUM
fbem-13202	15	13	.	.	PUNCT
fbem-13202	16	1	the	the	DET
fbem-13202	16	2	information	information	NOUN
fbem-13202	16	3	needs	need	NOUN
fbem-13202	16	4	of	of	ADP
fbem-13202	16	5	the	the	DET
fbem-13202	16	6	steel	steel	NOUN
fbem-13202	16	7	enterprise	enterprise	NOUN
fbem-13202	16	8	decision	decision	NOUN
fbem-13202	16	9	-	-	PUNCT
fbem-13202	16	10	making	making	NOUN
fbem-13202	16	11	as	as	ADP
fbem-13202	16	12	a	a	DET
fbem-13202	16	13	traditional	traditional	ADJ
fbem-13202	16	14	and	and	CCONJ
fbem-13202	16	15	important	important	ADJ
fbem-13202	16	16	basic	basic	ADJ
fbem-13202	16	17	industry	industry	NOUN
fbem-13202	16	18	,	,	PUNCT
fbem-13202	16	19	the	the	DET
fbem-13202	16	20	decisionmaking	decisionmake	VERB
fbem-13202	16	21	process	process	NOUN
fbem-13202	16	22	of	of	ADP
fbem-13202	16	23	iron	iron	NOUN
fbem-13202	16	24	and	and	CCONJ
fbem-13202	16	25	steel	steel	NOUN
fbem-13202	16	26	enterprises	enterprise	NOUN
fbem-13202	16	27	needs	need	VERB
fbem-13202	16	28	adequate	adequate	ADJ
fbem-13202	16	29	information	information	NOUN
fbem-13202	16	30	support	support	NOUN
fbem-13202	16	31	.	.	PUNCT
fbem-13202	17	1	in	in	ADP
fbem-13202	17	2	the	the	DET
fbem-13202	17	3	face	face	NOUN
fbem-13202	17	4	of	of	ADP
fbem-13202	17	5	changing	change	VERB
fbem-13202	17	6	market	market	NOUN
fbem-13202	17	7	environment	environment	NOUN
fbem-13202	17	8	and	and	CCONJ
fbem-13202	17	9	competitive	competitive	ADJ
fbem-13202	17	10	pressure	pressure	NOUN
fbem-13202	17	11	,	,	PUNCT
fbem-13202	17	12	steel	steel	NOUN
fbem-13202	17	13	enterprises	enterprise	NOUN
fbem-13202	17	14	need	need	VERB
fbem-13202	17	15	accurate	accurate	ADJ
fbem-13202	17	16	accounting	accounting	NOUN
fbem-13202	17	17	information	information	NOUN
fbem-13202	17	18	to	to	PART
fbem-13202	17	19	guide	guide	VERB
fbem-13202	17	20	their	their	PRON
fbem-13202	17	21	decisionmaking	decisionmaking	NOUN
fbem-13202	17	22	to	to	PART
fbem-13202	17	23	ensure	ensure	VERB
fbem-13202	17	24	the	the	DET
fbem-13202	17	25	sustainable	sustainable	ADJ
fbem-13202	17	26	development	development	NOUN
fbem-13202	17	27	of	of	ADP
fbem-13202	17	28	the	the	DET
fbem-13202	17	29	company	company	NOUN
fbem-13202	17	30	.	.	PUNCT
fbem-13202	18	1	to	to	PART
fbem-13202	18	2	meet	meet	VERB
fbem-13202	18	3	these	these	DET
fbem-13202	18	4	information	information	NOUN
fbem-13202	18	5	needs	need	NOUN
fbem-13202	18	6	,	,	PUNCT
fbem-13202	18	7	accounting	account	VERB
fbem-13202	18	8	information	information	NOUN
fbem-13202	18	9	plays	play	VERB
fbem-13202	18	10	a	a	DET
fbem-13202	18	11	crucial	crucial	ADJ
fbem-13202	18	12	role	role	NOUN
fbem-13202	18	13	in	in	ADP
fbem-13202	18	14	the	the	DET
fbem-13202	18	15	steel	steel	NOUN
fbem-13202	18	16	industry	industry	NOUN
fbem-13202	18	17	.	.	PUNCT
fbem-13202	19	1	steel	steel	NOUN
fbem-13202	19	2	companies	company	NOUN
fbem-13202	19	3	need	need	VERB
fbem-13202	19	4	accurate	accurate	ADJ
fbem-13202	19	5	financial	financial	ADJ
fbem-13202	19	6	information	information	NOUN
fbem-13202	19	7	to	to	PART
fbem-13202	19	8	assess	assess	VERB
fbem-13202	19	9	their	their	PRON
fbem-13202	19	10	operations	operation	NOUN
fbem-13202	19	11	and	and	CCONJ
fbem-13202	19	12	financial	financial	ADJ
fbem-13202	19	13	health	health	NOUN
fbem-13202	19	14	.	.	PUNCT
fbem-13202	20	1	this	this	DET
fbem-13202	20	2	information	information	NOUN
fbem-13202	20	3	includes	include	VERB
fbem-13202	20	4	data	datum	NOUN
fbem-13202	20	5	on	on	ADP
fbem-13202	20	6	a	a	DET
fbem-13202	20	7	company	company	NOUN
fbem-13202	20	8	's	's	PART
fbem-13202	20	9	assets	asset	NOUN
fbem-13202	20	10	,	,	PUNCT
fbem-13202	20	11	liabilities	liability	NOUN
fbem-13202	20	12	,	,	PUNCT
fbem-13202	20	13	and	and	CCONJ
fbem-13202	20	14	owners	owner	NOUN
fbem-13202	20	15	'	'	PART
fbem-13202	20	16	equity	equity	NOUN
fbem-13202	20	17	,	,	PUNCT
fbem-13202	20	18	which	which	PRON
fbem-13202	20	19	can	can	AUX
fbem-13202	20	20	visually	visually	ADV
fbem-13202	20	21	reflect	reflect	VERB
fbem-13202	20	22	a	a	DET
fbem-13202	20	23	company	company	NOUN
fbem-13202	20	24	's	's	PART
fbem-13202	20	25	financial	financial	ADJ
fbem-13202	20	26	condition	condition	NOUN
fbem-13202	20	27	and	and	CCONJ
fbem-13202	20	28	its	its	PRON
fbem-13202	20	29	trends	trend	NOUN
fbem-13202	20	30	.	.	PUNCT
fbem-13202	21	1	by	by	ADP
fbem-13202	21	2	analysing	analyse	VERB
fbem-13202	21	3	these	these	DET
fbem-13202	21	4	financial	financial	ADJ
fbem-13202	21	5	indicators	indicator	NOUN
fbem-13202	21	6	,	,	PUNCT
fbem-13202	21	7	steel	steel	NOUN
fbem-13202	21	8	companies	company	NOUN
fbem-13202	21	9	are	be	AUX
fbem-13202	21	10	able	able	ADJ
fbem-13202	21	11	to	to	PART
fbem-13202	21	12	understand	understand	VERB
fbem-13202	21	13	their	their	PRON
fbem-13202	21	14	profitability	profitability	NOUN
fbem-13202	21	15	,	,	PUNCT
fbem-13202	21	16	solvency	solvency	NOUN
fbem-13202	21	17	and	and	CCONJ
fbem-13202	21	18	operational	operational	ADJ
fbem-13202	21	19	efficiency	efficiency	NOUN
fbem-13202	21	20	,	,	PUNCT
fbem-13202	21	21	and	and	CCONJ
fbem-13202	21	22	then	then	ADV
fbem-13202	21	23	formulate	formulate	VERB
fbem-13202	21	24	appropriate	appropriate	ADJ
fbem-13202	21	25	business	business	NOUN
fbem-13202	21	26	strategies	strategy	NOUN
fbem-13202	21	27	and	and	CCONJ
fbem-13202	21	28	decisions	decision	NOUN
fbem-13202	21	29	.	.	PUNCT
fbem-13202	22	1	steel	steel	NOUN
fbem-13202	22	2	companies	company	NOUN
fbem-13202	22	3	also	also	ADV
fbem-13202	22	4	need	need	VERB
fbem-13202	22	5	accurate	accurate	ADJ
fbem-13202	22	6	cost	cost	NOUN
fbem-13202	22	7	information	information	NOUN
fbem-13202	22	8	to	to	PART
fbem-13202	22	9	guide	guide	VERB
fbem-13202	22	10	their	their	PRON
fbem-13202	22	11	production	production	NOUN
fbem-13202	22	12	and	and	CCONJ
fbem-13202	22	13	operational	operational	ADJ
fbem-13202	22	14	decisions	decision	NOUN
fbem-13202	22	15	.	.	PUNCT
fbem-13202	23	1	the	the	DET
fbem-13202	23	2	production	production	NOUN
fbem-13202	23	3	process	process	NOUN
fbem-13202	23	4	in	in	ADP
fbem-13202	23	5	the	the	DET
fbem-13202	23	6	steel	steel	NOUN
fbem-13202	23	7	industry	industry	NOUN
fbem-13202	23	8	is	be	AUX
fbem-13202	23	9	complex	complex	ADJ
fbem-13202	23	10	,	,	PUNCT
fbem-13202	23	11	involving	involve	VERB
fbem-13202	23	12	raw	raw	ADJ
fbem-13202	23	13	material	material	NOUN
fbem-13202	23	14	procurement	procurement	NOUN
fbem-13202	23	15	,	,	PUNCT
fbem-13202	23	16	production	production	NOUN
fbem-13202	23	17	process	process	NOUN
fbem-13202	23	18	control	control	NOUN
fbem-13202	23	19	,	,	PUNCT
fbem-13202	23	20	labour	labour	NOUN
fbem-13202	23	21	costs	cost	NOUN
fbem-13202	23	22	,	,	PUNCT
fbem-13202	23	23	energy	energy	NOUN
fbem-13202	23	24	consumption	consumption	NOUN
fbem-13202	23	25	and	and	CCONJ
fbem-13202	23	26	many	many	ADJ
fbem-13202	23	27	other	other	ADJ
fbem-13202	23	28	aspects	aspect	NOUN
fbem-13202	23	29	and	and	CCONJ
fbem-13202	23	30	cost	cost	NOUN
fbem-13202	23	31	items	item	NOUN
fbem-13202	23	32	.	.	PUNCT
fbem-13202	24	1	accounting	accounting	NOUN
fbem-13202	24	2	information	information	NOUN
fbem-13202	24	3	can	can	AUX
fbem-13202	24	4	help	help	VERB
fbem-13202	24	5	steel	steel	NOUN
fbem-13202	24	6	companies	company	NOUN
fbem-13202	24	7	to	to	PART
fbem-13202	24	8	accurately	accurately	ADV
fbem-13202	24	9	calculate	calculate	VERB
fbem-13202	24	10	and	and	CCONJ
fbem-13202	24	11	monitor	monitor	VERB
fbem-13202	24	12	the	the	DET
fbem-13202	24	13	costs	cost	NOUN
fbem-13202	24	14	of	of	ADP
fbem-13202	24	15	different	different	ADJ
fbem-13202	24	16	production	production	NOUN
fbem-13202	24	17	processes	process	NOUN
fbem-13202	24	18	,	,	PUNCT
fbem-13202	24	19	and	and	CCONJ
fbem-13202	24	20	to	to	PART
fbem-13202	24	21	apportion	apportion	VERB
fbem-13202	24	22	and	and	CCONJ
fbem-13202	24	23	control	control	VERB
fbem-13202	24	24	the	the	DET
fbem-13202	24	25	costs	cost	NOUN
fbem-13202	24	26	reasonably	reasonably	ADV
fbem-13202	24	27	.	.	PUNCT
fbem-13202	25	1	through	through	ADP
fbem-13202	25	2	the	the	DET
fbem-13202	25	3	analysis	analysis	NOUN
fbem-13202	25	4	of	of	ADP
fbem-13202	25	5	cost	cost	NOUN
fbem-13202	25	6	information	information	NOUN
fbem-13202	25	7	,	,	PUNCT
fbem-13202	25	8	steel	steel	NOUN
fbem-13202	25	9	enterprises	enterprise	NOUN
fbem-13202	25	10	can	can	AUX
fbem-13202	25	11	find	find	VERB
fbem-13202	25	12	out	out	ADP
fbem-13202	25	13	the	the	DET
fbem-13202	25	14	optimisation	optimisation	NOUN
fbem-13202	25	15	space	space	NOUN
fbem-13202	25	16	of	of	ADP
fbem-13202	25	17	cost	cost	NOUN
fbem-13202	25	18	,	,	PUNCT
fbem-13202	25	19	improve	improve	VERB
fbem-13202	25	20	production	production	NOUN
fbem-13202	25	21	efficiency	efficiency	NOUN
fbem-13202	25	22	,	,	PUNCT
fbem-13202	25	23	reduce	reduce	VERB
fbem-13202	25	24	production	production	NOUN
fbem-13202	25	25	cost	cost	NOUN
fbem-13202	25	26	and	and	CCONJ
fbem-13202	25	27	enhance	enhance	VERB
fbem-13202	25	28	the	the	DET
fbem-13202	25	29	competitiveness	competitiveness	NOUN
fbem-13202	25	30	of	of	ADP
fbem-13202	25	31	enterprises	enterprise	NOUN
fbem-13202	25	32	.	.	PUNCT
fbem-13202	26	1	at	at	ADP
fbem-13202	26	2	present	present	ADJ
fbem-13202	26	3	,	,	PUNCT
fbem-13202	26	4	there	there	PRON
fbem-13202	26	5	is	be	VERB
fbem-13202	26	6	a	a	DET
fbem-13202	26	7	phenomenon	phenomenon	NOUN
fbem-13202	26	8	of	of	ADP
fbem-13202	26	9	accounting	account	VERB
fbem-13202	26	10	information	information	NOUN
fbem-13202	26	11	batch	batch	NOUN
fbem-13202	26	12	omission	omission	NOUN
fbem-13202	26	13	in	in	ADP
fbem-13202	26	14	the	the	DET
fbem-13202	26	15	steel	steel	NOUN
fbem-13202	26	16	industry	industry	NOUN
fbem-13202	26	17	.	.	PUNCT
fbem-13202	27	1	specifically	specifically	ADV
fbem-13202	27	2	,	,	PUNCT
fbem-13202	27	3	on	on	ADP
fbem-13202	27	4	the	the	DET
fbem-13202	27	5	one	one	NUM
fbem-13202	27	6	hand	hand	NOUN
fbem-13202	27	7	,	,	PUNCT
fbem-13202	27	8	due	due	ADP
fbem-13202	27	9	to	to	ADP
fbem-13202	27	10	the	the	DET
fbem-13202	27	11	special	special	ADJ
fbem-13202	27	12	characteristics	characteristic	NOUN
fbem-13202	27	13	of	of	ADP
fbem-13202	27	14	the	the	DET
fbem-13202	27	15	steel	steel	NOUN
fbem-13202	27	16	industry	industry	NOUN
fbem-13202	27	17	,	,	PUNCT
fbem-13202	27	18	it	it	PRON
fbem-13202	27	19	involves	involve	VERB
fbem-13202	27	20	the	the	DET
fbem-13202	27	21	production	production	NOUN
fbem-13202	27	22	and	and	CCONJ
fbem-13202	27	23	flow	flow	NOUN
fbem-13202	27	24	of	of	ADP
fbem-13202	27	25	a	a	DET
fbem-13202	27	26	large	large	ADJ
fbem-13202	27	27	number	number	NOUN
fbem-13202	27	28	of	of	ADP
fbem-13202	27	29	raw	raw	ADJ
fbem-13202	27	30	materials	material	NOUN
fbem-13202	27	31	,	,	PUNCT
fbem-13202	27	32	intermediate	intermediate	ADJ
fbem-13202	27	33	products	product	NOUN
fbem-13202	27	34	and	and	CCONJ
fbem-13202	27	35	finished	finished	ADJ
fbem-13202	27	36	products	product	NOUN
fbem-13202	27	37	,	,	PUNCT
fbem-13202	27	38	126	126	NUM
fbem-13202	27	39	which	which	PRON
fbem-13202	27	40	leads	lead	VERB
fbem-13202	27	41	to	to	ADP
fbem-13202	27	42	the	the	DET
fbem-13202	27	43	complexity	complexity	NOUN
fbem-13202	27	44	of	of	ADP
fbem-13202	27	45	accounting.[3].it	accounting.[3].it	PROPN
fbem-13202	27	46	is	be	AUX
fbem-13202	27	47	difficult	difficult	ADJ
fbem-13202	27	48	to	to	PART
fbem-13202	27	49	accurately	accurately	ADV
fbem-13202	27	50	capture	capture	VERB
fbem-13202	27	51	and	and	CCONJ
fbem-13202	27	52	record	record	NOUN
fbem-13202	27	53	information	information	NOUN
fbem-13202	27	54	in	in	ADP
fbem-13202	27	55	different	different	ADJ
fbem-13202	27	56	links	link	NOUN
fbem-13202	27	57	,	,	PUNCT
fbem-13202	27	58	which	which	PRON
fbem-13202	27	59	results	result	VERB
fbem-13202	27	60	in	in	ADP
fbem-13202	27	61	missing	missing	ADJ
fbem-13202	27	62	and	and	CCONJ
fbem-13202	27	63	incorrect	incorrect	ADJ
fbem-13202	27	64	accounting	accounting	NOUN
fbem-13202	27	65	information	information	NOUN
fbem-13202	27	66	.	.	PUNCT
fbem-13202	28	1	on	on	ADP
fbem-13202	28	2	the	the	DET
fbem-13202	28	3	other	other	ADJ
fbem-13202	28	4	hand	hand	NOUN
fbem-13202	28	5	,	,	PUNCT
fbem-13202	28	6	steel	steel	NOUN
fbem-13202	28	7	companies	company	NOUN
fbem-13202	28	8	generally	generally	ADV
fbem-13202	28	9	face	face	VERB
fbem-13202	28	10	risks	risk	NOUN
fbem-13202	28	11	such	such	ADJ
fbem-13202	28	12	as	as	ADP
fbem-13202	28	13	sales	sale	NOUN
fbem-13202	28	14	fluctuations	fluctuation	NOUN
fbem-13202	28	15	,	,	PUNCT
fbem-13202	28	16	price	price	NOUN
fbem-13202	28	17	fluctuations	fluctuation	NOUN
fbem-13202	28	18	,	,	PUNCT
fbem-13202	28	19	and	and	CCONJ
fbem-13202	28	20	raw	raw	ADJ
fbem-13202	28	21	material	material	NOUN
fbem-13202	28	22	price	price	NOUN
fbem-13202	28	23	fluctuations	fluctuation	NOUN
fbem-13202	28	24	in	in	ADP
fbem-13202	28	25	the	the	DET
fbem-13202	28	26	course	course	NOUN
fbem-13202	28	27	of	of	ADP
fbem-13202	28	28	their	their	PRON
fbem-13202	28	29	operations	operation	NOUN
fbem-13202	28	30	,	,	PUNCT
fbem-13202	28	31	and	and	CCONJ
fbem-13202	28	32	these	these	DET
fbem-13202	28	33	risks	risk	NOUN
fbem-13202	28	34	also	also	ADV
fbem-13202	28	35	make	make	VERB
fbem-13202	28	36	it	it	PRON
fbem-13202	28	37	difficult	difficult	ADJ
fbem-13202	28	38	to	to	PART
fbem-13202	28	39	accurately	accurately	ADV
fbem-13202	28	40	capture	capture	VERB
fbem-13202	28	41	and	and	CCONJ
fbem-13202	28	42	reflect	reflect	VERB
fbem-13202	28	43	accounting	accounting	NOUN
fbem-13202	28	44	information.[4	information.[4	NOUN
fbem-13202	28	45	]	]	X
fbem-13202	28	46	countermeasures	countermeasure	NOUN
fbem-13202	28	47	such	such	ADJ
fbem-13202	28	48	as	as	ADP
fbem-13202	28	49	adjusting	adjust	VERB
fbem-13202	28	50	the	the	DET
fbem-13202	28	51	design	design	NOUN
fbem-13202	28	52	of	of	ADP
fbem-13202	28	53	accounting	accounting	NOUN
fbem-13202	28	54	information	information	NOUN
fbem-13202	28	55	system	system	NOUN
fbem-13202	28	56	,	,	PUNCT
fbem-13202	28	57	enhancing	enhance	VERB
fbem-13202	28	58	the	the	DET
fbem-13202	28	59	quality	quality	NOUN
fbem-13202	28	60	control	control	NOUN
fbem-13202	28	61	of	of	ADP
fbem-13202	28	62	accounting	accounting	NOUN
fbem-13202	28	63	information	information	NOUN
fbem-13202	28	64	and	and	CCONJ
fbem-13202	28	65	improving	improve	VERB
fbem-13202	28	66	relevant	relevant	ADJ
fbem-13202	28	67	regulations	regulation	NOUN
fbem-13202	28	68	and	and	CCONJ
fbem-13202	28	69	systems	system	NOUN
fbem-13202	28	70	can	can	AUX
fbem-13202	28	71	effectively	effectively	ADV
fbem-13202	28	72	deal	deal	VERB
fbem-13202	28	73	with	with	ADP
fbem-13202	28	74	the	the	DET
fbem-13202	28	75	phenomenon	phenomenon	NOUN
fbem-13202	28	76	of	of	ADP
fbem-13202	28	77	accounting	account	VERB
fbem-13202	28	78	information	information	NOUN
fbem-13202	28	79	omission	omission	NOUN
fbem-13202	28	80	in	in	ADP
fbem-13202	28	81	the	the	DET
fbem-13202	28	82	steel	steel	NOUN
fbem-13202	28	83	industry.[5	industry.[5	ADV
fbem-13202	28	84	]	]	PUNCT
fbem-13202	29	1	2.2	2.2	NUM
fbem-13202	29	2	.	.	PUNCT
fbem-13202	29	3	application	application	NOUN
fbem-13202	29	4	of	of	ADP
fbem-13202	29	5	accounting	accounting	NOUN
fbem-13202	29	6	information	information	NOUN
fbem-13202	29	7	in	in	ADP
fbem-13202	29	8	the	the	DET
fbem-13202	29	9	steel	steel	NOUN
fbem-13202	29	10	industry	industry	NOUN
fbem-13202	29	11	iron	iron	NOUN
fbem-13202	29	12	and	and	CCONJ
fbem-13202	29	13	steel	steel	NOUN
fbem-13202	29	14	industry	industry	NOUN
fbem-13202	29	15	is	be	AUX
fbem-13202	29	16	one	one	NUM
fbem-13202	29	17	of	of	ADP
fbem-13202	29	18	the	the	DET
fbem-13202	29	19	basic	basic	ADJ
fbem-13202	29	20	industries	industry	NOUN
fbem-13202	29	21	in	in	ADP
fbem-13202	29	22	the	the	DET
fbem-13202	29	23	national	national	ADJ
fbem-13202	29	24	economy	economy	NOUN
fbem-13202	29	25	,	,	PUNCT
fbem-13202	29	26	and	and	CCONJ
fbem-13202	29	27	iron	iron	NOUN
fbem-13202	29	28	and	and	CCONJ
fbem-13202	29	29	steel	steel	NOUN
fbem-13202	29	30	enterprises	enterprise	NOUN
fbem-13202	29	31	need	need	VERB
fbem-13202	29	32	accurate	accurate	ADJ
fbem-13202	29	33	accounting	accounting	NOUN
fbem-13202	29	34	information	information	NOUN
fbem-13202	29	35	to	to	PART
fbem-13202	29	36	meet	meet	VERB
fbem-13202	29	37	their	their	PRON
fbem-13202	29	38	decisionmaking	decisionmake	VERB
fbem-13202	29	39	information	information	NOUN
fbem-13202	29	40	needs	need	NOUN
fbem-13202	29	41	.	.	PUNCT
fbem-13202	30	1	the	the	DET
fbem-13202	30	2	management	management	NOUN
fbem-13202	30	3	of	of	ADP
fbem-13202	30	4	the	the	DET
fbem-13202	30	5	enterprise	enterprise	NOUN
fbem-13202	30	6	can	can	AUX
fbem-13202	30	7	formulate	formulate	VERB
fbem-13202	30	8	a	a	DET
fbem-13202	30	9	reasonable	reasonable	ADJ
fbem-13202	30	10	development	development	NOUN
fbem-13202	30	11	strategy	strategy	NOUN
fbem-13202	30	12	and	and	CCONJ
fbem-13202	30	13	make	make	VERB
fbem-13202	30	14	scientific	scientific	ADJ
fbem-13202	30	15	decisions	decision	NOUN
fbem-13202	30	16	on	on	ADP
fbem-13202	30	17	the	the	DET
fbem-13202	30	18	allocation	allocation	NOUN
fbem-13202	30	19	of	of	ADP
fbem-13202	30	20	resources.[6	resources.[6	NOUN
fbem-13202	30	21	]	]	PUNCT
fbem-13202	30	22	for	for	ADP
fbem-13202	30	23	example	example	NOUN
fbem-13202	30	24	,	,	PUNCT
fbem-13202	30	25	enterprises	enterprise	NOUN
fbem-13202	30	26	need	need	VERB
fbem-13202	30	27	to	to	PART
fbem-13202	30	28	understand	understand	VERB
fbem-13202	30	29	their	their	PRON
fbem-13202	30	30	production	production	NOUN
fbem-13202	30	31	costs	cost	NOUN
fbem-13202	30	32	,	,	PUNCT
fbem-13202	30	33	sales	sale	NOUN
fbem-13202	30	34	revenue	revenue	NOUN
fbem-13202	30	35	and	and	CCONJ
fbem-13202	30	36	market	market	NOUN
fbem-13202	30	37	demand	demand	NOUN
fbem-13202	30	38	and	and	CCONJ
fbem-13202	30	39	other	other	ADJ
fbem-13202	30	40	aspects	aspect	NOUN
fbem-13202	30	41	of	of	ADP
fbem-13202	30	42	information	information	NOUN
fbem-13202	30	43	,	,	PUNCT
fbem-13202	30	44	in	in	ADP
fbem-13202	30	45	order	order	NOUN
fbem-13202	30	46	to	to	PART
fbem-13202	30	47	make	make	VERB
fbem-13202	30	48	the	the	DET
fbem-13202	30	49	most	most	ADV
fbem-13202	30	50	optimal	optimal	ADJ
fbem-13202	30	51	decision	decision	NOUN
fbem-13202	30	52	in	in	ADP
fbem-13202	30	53	the	the	DET
fbem-13202	30	54	case	case	NOUN
fbem-13202	30	55	of	of	ADP
fbem-13202	30	56	limited	limited	ADJ
fbem-13202	30	57	resources	resource	NOUN
fbem-13202	30	58	.	.	PUNCT
fbem-13202	31	1	applications	application	NOUN
fbem-13202	31	2	in	in	ADP
fbem-13202	31	3	the	the	DET
fbem-13202	31	4	steel	steel	NOUN
fbem-13202	31	5	industry	industry	NOUN
fbem-13202	31	6	also	also	ADV
fbem-13202	31	7	include	include	VERB
fbem-13202	31	8	the	the	DET
fbem-13202	31	9	assessment	assessment	NOUN
fbem-13202	31	10	and	and	CCONJ
fbem-13202	31	11	monitoring	monitoring	NOUN
fbem-13202	31	12	of	of	ADP
fbem-13202	31	13	business	business	NOUN
fbem-13202	31	14	conditions	condition	NOUN
fbem-13202	31	15	.	.	PUNCT
fbem-13202	32	1	by	by	ADP
fbem-13202	32	2	monitoring	monitor	VERB
fbem-13202	32	3	financial	financial	ADJ
fbem-13202	32	4	statements	statement	NOUN
fbem-13202	32	5	and	and	CCONJ
fbem-13202	32	6	other	other	ADJ
fbem-13202	32	7	accounting	accounting	NOUN
fbem-13202	32	8	information	information	NOUN
fbem-13202	32	9	,	,	PUNCT
fbem-13202	32	10	business	business	NOUN
fbem-13202	32	11	units	unit	NOUN
fbem-13202	32	12	and	and	CCONJ
fbem-13202	32	13	investors	investor	NOUN
fbem-13202	32	14	can	can	AUX
fbem-13202	32	15	get	get	VERB
fbem-13202	32	16	an	an	DET
fbem-13202	32	17	accurate	accurate	ADJ
fbem-13202	32	18	picture	picture	NOUN
fbem-13202	32	19	of	of	ADP
fbem-13202	32	20	how	how	SCONJ
fbem-13202	32	21	a	a	DET
fbem-13202	32	22	steel	steel	NOUN
fbem-13202	32	23	company	company	NOUN
fbem-13202	32	24	is	be	AUX
fbem-13202	32	25	doing	do	VERB
fbem-13202	32	26	.	.	PUNCT
fbem-13202	33	1	this	this	DET
fbem-13202	33	2	information	information	NOUN
fbem-13202	33	3	can	can	AUX
fbem-13202	33	4	help	help	VERB
fbem-13202	33	5	them	they	PRON
fbem-13202	33	6	assess	assess	VERB
fbem-13202	33	7	the	the	DET
fbem-13202	33	8	profitability	profitability	NOUN
fbem-13202	33	9	,	,	PUNCT
fbem-13202	33	10	financial	financial	ADJ
fbem-13202	33	11	risk	risk	NOUN
fbem-13202	33	12	and	and	CCONJ
fbem-13202	33	13	potential	potential	ADJ
fbem-13202	33	14	investment	investment	NOUN
fbem-13202	33	15	value	value	NOUN
fbem-13202	33	16	of	of	ADP
fbem-13202	33	17	the	the	DET
fbem-13202	33	18	business.[7	business.[7	NOUN
fbem-13202	33	19	]	]	PUNCT
fbem-13202	33	20	at	at	ADP
fbem-13202	33	21	the	the	DET
fbem-13202	33	22	same	same	ADJ
fbem-13202	33	23	time	time	NOUN
fbem-13202	33	24	,	,	PUNCT
fbem-13202	33	25	accounting	accounting	NOUN
fbem-13202	33	26	information	information	NOUN
fbem-13202	33	27	can	can	AUX
fbem-13202	33	28	also	also	ADV
fbem-13202	33	29	provide	provide	VERB
fbem-13202	33	30	references	reference	NOUN
fbem-13202	33	31	to	to	PART
fbem-13202	33	32	guide	guide	VERB
fbem-13202	33	33	enterprises	enterprise	NOUN
fbem-13202	33	34	to	to	PART
fbem-13202	33	35	strengthen	strengthen	VERB
fbem-13202	33	36	cost	cost	NOUN
fbem-13202	33	37	control	control	NOUN
fbem-13202	33	38	,	,	PUNCT
fbem-13202	33	39	optimise	optimise	ADJ
fbem-13202	33	40	operational	operational	ADJ
fbem-13202	33	41	efficiency	efficiency	NOUN
fbem-13202	33	42	,	,	PUNCT
fbem-13202	33	43	improve	improve	VERB
fbem-13202	33	44	profit	profit	NOUN
fbem-13202	33	45	levels	level	NOUN
fbem-13202	33	46	and	and	CCONJ
fbem-13202	33	47	enhance	enhance	VERB
fbem-13202	33	48	market	market	NOUN
fbem-13202	33	49	competitiveness	competitiveness	NOUN
fbem-13202	33	50	.	.	PUNCT
fbem-13202	34	1	the	the	DET
fbem-13202	34	2	iron	iron	NOUN
fbem-13202	34	3	and	and	CCONJ
fbem-13202	34	4	steel	steel	NOUN
fbem-13202	34	5	industry	industry	NOUN
fbem-13202	34	6	suffers	suffer	VERB
fbem-13202	34	7	from	from	ADP
fbem-13202	34	8	the	the	DET
fbem-13202	34	9	phenomenon	phenomenon	NOUN
fbem-13202	34	10	of	of	ADP
fbem-13202	34	11	batch	batch	NOUN
fbem-13202	34	12	omission	omission	NOUN
fbem-13202	34	13	in	in	ADP
fbem-13202	34	14	the	the	DET
fbem-13202	34	15	use	use	NOUN
fbem-13202	34	16	of	of	ADP
fbem-13202	34	17	accounting	accounting	NOUN
fbem-13202	34	18	information	information	NOUN
fbem-13202	34	19	.	.	PUNCT
fbem-13202	35	1	in	in	ADP
fbem-13202	35	2	the	the	DET
fbem-13202	35	3	process	process	NOUN
fbem-13202	35	4	of	of	ADP
fbem-13202	35	5	bookkeeping	bookkeeping	NOUN
fbem-13202	35	6	and	and	CCONJ
fbem-13202	35	7	accounting	accounting	NOUN
fbem-13202	35	8	,	,	PUNCT
fbem-13202	35	9	some	some	DET
fbem-13202	35	10	important	important	ADJ
fbem-13202	35	11	information	information	NOUN
fbem-13202	35	12	may	may	AUX
fbem-13202	35	13	be	be	AUX
fbem-13202	35	14	omitted	omit	VERB
fbem-13202	35	15	or	or	CCONJ
fbem-13202	35	16	incorrectly	incorrectly	ADV
fbem-13202	35	17	processed	process	VERB
fbem-13202	35	18	,	,	PUNCT
fbem-13202	35	19	resulting	result	VERB
fbem-13202	35	20	in	in	ADP
fbem-13202	35	21	a	a	DET
fbem-13202	35	22	lack	lack	NOUN
fbem-13202	35	23	of	of	ADP
fbem-13202	35	24	complete	complete	ADJ
fbem-13202	35	25	and	and	CCONJ
fbem-13202	35	26	accurate	accurate	ADJ
fbem-13202	35	27	data	datum	NOUN
fbem-13202	35	28	to	to	PART
fbem-13202	35	29	support	support	VERB
fbem-13202	35	30	the	the	DET
fbem-13202	35	31	enterprise	enterprise	NOUN
fbem-13202	35	32	's	's	PART
fbem-13202	35	33	operational	operational	ADJ
fbem-13202	35	34	decisions	decision	NOUN
fbem-13202	35	35	.	.	PUNCT
fbem-13202	36	1	the	the	DET
fbem-13202	36	2	main	main	ADJ
fbem-13202	36	3	reasons	reason	NOUN
fbem-13202	36	4	for	for	ADP
fbem-13202	36	5	the	the	DET
fbem-13202	36	6	omission	omission	NOUN
fbem-13202	36	7	phenomenon	phenomenon	NOUN
fbem-13202	36	8	can	can	AUX
fbem-13202	36	9	be	be	AUX
fbem-13202	36	10	attributed	attribute	VERB
fbem-13202	36	11	to	to	ADP
fbem-13202	36	12	the	the	DET
fbem-13202	36	13	following	follow	VERB
fbem-13202	36	14	points	point	NOUN
fbem-13202	36	15	.	.	PUNCT
fbem-13202	37	1	the	the	DET
fbem-13202	37	2	complexity	complexity	NOUN
fbem-13202	37	3	and	and	CCONJ
fbem-13202	37	4	specificity	specificity	NOUN
fbem-13202	37	5	of	of	ADP
fbem-13202	37	6	the	the	DET
fbem-13202	37	7	iron	iron	NOUN
fbem-13202	37	8	and	and	CCONJ
fbem-13202	37	9	steel	steel	NOUN
fbem-13202	37	10	industry	industry	NOUN
fbem-13202	37	11	make	make	VERB
fbem-13202	37	12	accounting	accounting	NOUN
fbem-13202	37	13	processing	processing	NOUN
fbem-13202	37	14	difficult	difficult	ADJ
fbem-13202	37	15	.	.	PUNCT
fbem-13202	38	1	due	due	ADP
fbem-13202	38	2	to	to	ADP
fbem-13202	38	3	the	the	DET
fbem-13202	38	4	large	large	ADJ
fbem-13202	38	5	scale	scale	NOUN
fbem-13202	38	6	of	of	ADP
fbem-13202	38	7	enterprises	enterprise	NOUN
fbem-13202	38	8	and	and	CCONJ
fbem-13202	38	9	cumbersome	cumbersome	ADJ
fbem-13202	38	10	business	business	NOUN
fbem-13202	38	11	processes	process	NOUN
fbem-13202	38	12	,	,	PUNCT
fbem-13202	38	13	there	there	PRON
fbem-13202	38	14	may	may	AUX
fbem-13202	38	15	be	be	AUX
fbem-13202	38	16	poor	poor	ADJ
fbem-13202	38	17	information	information	NOUN
fbem-13202	38	18	transfer	transfer	NOUN
fbem-13202	38	19	and	and	CCONJ
fbem-13202	38	20	communication.[8]in	communication.[8]in	DET
fbem-13202	38	21	addition	addition	NOUN
fbem-13202	38	22	,	,	PUNCT
fbem-13202	38	23	human	human	ADJ
fbem-13202	38	24	factors	factor	NOUN
fbem-13202	38	25	and	and	CCONJ
fbem-13202	38	26	mismanagement	mismanagement	NOUN
fbem-13202	38	27	may	may	AUX
fbem-13202	38	28	also	also	ADV
fbem-13202	38	29	lead	lead	VERB
fbem-13202	38	30	to	to	ADP
fbem-13202	38	31	the	the	DET
fbem-13202	38	32	batch	batch	NOUN
fbem-13202	38	33	omission	omission	NOUN
fbem-13202	38	34	of	of	ADP
fbem-13202	38	35	accounting	accounting	NOUN
fbem-13202	38	36	information	information	NOUN
fbem-13202	38	37	.	.	PUNCT
fbem-13202	39	1	to	to	PART
fbem-13202	39	2	sum	sum	VERB
fbem-13202	39	3	up	up	ADP
fbem-13202	39	4	,	,	PUNCT
fbem-13202	39	5	the	the	DET
fbem-13202	39	6	application	application	NOUN
fbem-13202	39	7	of	of	ADP
fbem-13202	39	8	accounting	accounting	NOUN
fbem-13202	39	9	information	information	NOUN
fbem-13202	39	10	in	in	ADP
fbem-13202	39	11	the	the	DET
fbem-13202	39	12	steel	steel	NOUN
fbem-13202	39	13	industry	industry	NOUN
fbem-13202	39	14	is	be	AUX
fbem-13202	39	15	crucial	crucial	ADJ
fbem-13202	39	16	,	,	PUNCT
fbem-13202	39	17	which	which	PRON
fbem-13202	39	18	can	can	AUX
fbem-13202	39	19	provide	provide	VERB
fbem-13202	39	20	support	support	NOUN
fbem-13202	39	21	for	for	ADP
fbem-13202	39	22	enterprise	enterprise	NOUN
fbem-13202	39	23	decision	decision	NOUN
fbem-13202	39	24	-	-	PUNCT
fbem-13202	39	25	making	making	NOUN
fbem-13202	39	26	,	,	PUNCT
fbem-13202	39	27	and	and	CCONJ
fbem-13202	39	28	assess	assess	VERB
fbem-13202	39	29	and	and	CCONJ
fbem-13202	39	30	monitor	monitor	VERB
fbem-13202	39	31	the	the	DET
fbem-13202	39	32	operating	operating	NOUN
fbem-13202	39	33	conditions	condition	NOUN
fbem-13202	39	34	of	of	ADP
fbem-13202	39	35	enterprises	enterprise	NOUN
fbem-13202	39	36	.	.	PUNCT
fbem-13202	40	1	in	in	ADP
fbem-13202	40	2	this	this	DET
fbem-13202	40	3	way	way	NOUN
fbem-13202	40	4	,	,	PUNCT
fbem-13202	40	5	the	the	DET
fbem-13202	40	6	creditworthiness	creditworthiness	NOUN
fbem-13202	40	7	and	and	CCONJ
fbem-13202	40	8	transparency	transparency	NOUN
fbem-13202	40	9	of	of	ADP
fbem-13202	40	10	the	the	DET
fbem-13202	40	11	iron	iron	NOUN
fbem-13202	40	12	and	and	CCONJ
fbem-13202	40	13	steel	steel	NOUN
fbem-13202	40	14	industry	industry	NOUN
fbem-13202	40	15	can	can	AUX
fbem-13202	40	16	be	be	AUX
fbem-13202	40	17	further	far	ADV
fbem-13202	40	18	improved	improve	VERB
fbem-13202	40	19	and	and	CCONJ
fbem-13202	40	20	its	its	PRON
fbem-13202	40	21	stable	stable	ADJ
fbem-13202	40	22	and	and	CCONJ
fbem-13202	40	23	healthy	healthy	ADJ
fbem-13202	40	24	development	development	NOUN
fbem-13202	40	25	can	can	AUX
fbem-13202	40	26	be	be	AUX
fbem-13202	40	27	promoted	promote	VERB
fbem-13202	40	28	.	.	PUNCT
fbem-13202	41	1	3	3	X
fbem-13202	41	2	.	.	X
fbem-13202	41	3	the	the	DET
fbem-13202	41	4	phenomenon	phenomenon	NOUN
fbem-13202	41	5	and	and	CCONJ
fbem-13202	41	6	causes	cause	NOUN
fbem-13202	41	7	of	of	ADP
fbem-13202	41	8	the	the	DET
fbem-13202	41	9	criticism	criticism	NOUN
fbem-13202	41	10	and	and	CCONJ
fbem-13202	41	11	omission	omission	NOUN
fbem-13202	41	12	of	of	ADP
fbem-13202	41	13	accounting	accounting	NOUN
fbem-13202	41	14	information	information	NOUN
fbem-13202	41	15	in	in	ADP
fbem-13202	41	16	the	the	DET
fbem-13202	41	17	iron	iron	NOUN
fbem-13202	41	18	and	and	CCONJ
fbem-13202	41	19	steel	steel	NOUN
fbem-13202	41	20	industry	industry	NOUN
fbem-13202	41	21	3.1	3.1	NUM
fbem-13202	41	22	.	.	PUNCT
fbem-13202	41	23	description	description	NOUN
fbem-13202	41	24	of	of	ADP
fbem-13202	41	25	accounting	accounting	NOUN
fbem-13202	41	26	information	information	NOUN
fbem-13202	41	27	omission	omission	NOUN
fbem-13202	41	28	in	in	ADP
fbem-13202	41	29	iron	iron	NOUN
fbem-13202	41	30	and	and	CCONJ
fbem-13202	41	31	steel	steel	NOUN
fbem-13202	41	32	industry	industry	NOUN
fbem-13202	41	33	iron	iron	NOUN
fbem-13202	41	34	and	and	CCONJ
fbem-13202	41	35	steel	steel	NOUN
fbem-13202	41	36	industry	industry	NOUN
fbem-13202	41	37	is	be	AUX
fbem-13202	41	38	an	an	DET
fbem-13202	41	39	important	important	ADJ
fbem-13202	41	40	pillar	pillar	NOUN
fbem-13202	41	41	industry	industry	NOUN
fbem-13202	41	42	of	of	ADP
fbem-13202	41	43	the	the	DET
fbem-13202	41	44	national	national	ADJ
fbem-13202	41	45	economy	economy	NOUN
fbem-13202	41	46	,	,	PUNCT
fbem-13202	41	47	and	and	CCONJ
fbem-13202	41	48	accounting	accounting	NOUN
fbem-13202	41	49	information	information	NOUN
fbem-13202	41	50	plays	play	VERB
fbem-13202	41	51	a	a	DET
fbem-13202	41	52	crucial	crucial	ADJ
fbem-13202	41	53	role	role	NOUN
fbem-13202	41	54	in	in	ADP
fbem-13202	41	55	the	the	DET
fbem-13202	41	56	operation	operation	NOUN
fbem-13202	41	57	and	and	CCONJ
fbem-13202	41	58	management	management	NOUN
fbem-13202	41	59	of	of	ADP
fbem-13202	41	60	the	the	DET
fbem-13202	41	61	industry	industry	NOUN
fbem-13202	41	62	.	.	PUNCT
fbem-13202	42	1	however	however	ADV
fbem-13202	42	2	,	,	PUNCT
fbem-13202	42	3	for	for	ADP
fbem-13202	42	4	a	a	DET
fbem-13202	42	5	long	long	ADJ
fbem-13202	42	6	time	time	NOUN
fbem-13202	42	7	,	,	PUNCT
fbem-13202	42	8	the	the	DET
fbem-13202	42	9	iron	iron	NOUN
fbem-13202	42	10	and	and	CCONJ
fbem-13202	42	11	steel	steel	NOUN
fbem-13202	42	12	industry	industry	NOUN
fbem-13202	42	13	has	have	VERB
fbem-13202	42	14	a	a	DET
fbem-13202	42	15	serious	serious	ADJ
fbem-13202	42	16	problem	problem	NOUN
fbem-13202	42	17	of	of	ADP
fbem-13202	42	18	accounting	account	VERB
fbem-13202	42	19	information	information	NOUN
fbem-13202	42	20	omission	omission	NOUN
fbem-13202	42	21	,	,	PUNCT
fbem-13202	42	22	which	which	PRON
fbem-13202	42	23	has	have	AUX
fbem-13202	42	24	brought	bring	VERB
fbem-13202	42	25	a	a	DET
fbem-13202	42	26	lot	lot	NOUN
fbem-13202	42	27	of	of	ADP
fbem-13202	42	28	negative	negative	ADJ
fbem-13202	42	29	impact	impact	NOUN
fbem-13202	42	30	on	on	ADP
fbem-13202	42	31	the	the	DET
fbem-13202	42	32	development	development	NOUN
fbem-13202	42	33	of	of	ADP
fbem-13202	42	34	enterprises	enterprise	NOUN
fbem-13202	42	35	and	and	CCONJ
fbem-13202	42	36	government	government	NOUN
fbem-13202	42	37	supervision	supervision	NOUN
fbem-13202	42	38	.	.	PUNCT
fbem-13202	43	1	iron	iron	NOUN
fbem-13202	43	2	and	and	CCONJ
fbem-13202	43	3	steel	steel	NOUN
fbem-13202	43	4	enterprises	enterprise	NOUN
fbem-13202	43	5	have	have	VERB
fbem-13202	43	6	an	an	DET
fbem-13202	43	7	urgent	urgent	ADJ
fbem-13202	43	8	need	need	NOUN
fbem-13202	43	9	for	for	ADP
fbem-13202	43	10	accurate	accurate	ADJ
fbem-13202	43	11	and	and	CCONJ
fbem-13202	43	12	reliable	reliable	ADJ
fbem-13202	43	13	information	information	NOUN
fbem-13202	43	14	in	in	ADP
fbem-13202	43	15	the	the	DET
fbem-13202	43	16	decision	decision	NOUN
fbem-13202	43	17	-	-	PUNCT
fbem-13202	43	18	making	make	VERB
fbem-13202	43	19	process	process	NOUN
fbem-13202	43	20	.	.	PUNCT
fbem-13202	44	1	as	as	ADP
fbem-13202	44	2	an	an	DET
fbem-13202	44	3	important	important	ADJ
fbem-13202	44	4	basis	basis	NOUN
fbem-13202	44	5	for	for	ADP
fbem-13202	44	6	decision	decision	NOUN
fbem-13202	44	7	-	-	PUNCT
fbem-13202	44	8	making	making	NOUN
fbem-13202	44	9	,	,	PUNCT
fbem-13202	44	10	accounting	account	VERB
fbem-13202	44	11	information	information	NOUN
fbem-13202	44	12	can	can	AUX
fbem-13202	44	13	help	help	VERB
fbem-13202	44	14	enterprises	enterprise	NOUN
fbem-13202	44	15	understand	understand	VERB
fbem-13202	44	16	the	the	DET
fbem-13202	44	17	market	market	NOUN
fbem-13202	44	18	competition	competition	NOUN
fbem-13202	44	19	,	,	PUNCT
fbem-13202	44	20	position	position	VERB
fbem-13202	44	21	themselves	themselves	PRON
fbem-13202	44	22	in	in	ADP
fbem-13202	44	23	the	the	DET
fbem-13202	44	24	industry	industry	NOUN
fbem-13202	44	25	chain	chain	NOUN
fbem-13202	44	26	,	,	PUNCT
fbem-13202	44	27	and	and	CCONJ
fbem-13202	44	28	analyse	analyse	NOUN
fbem-13202	44	29	costs	cost	NOUN
fbem-13202	44	30	and	and	CCONJ
fbem-13202	44	31	revenues	revenue	NOUN
fbem-13202	44	32	.	.	PUNCT
fbem-13202	45	1	at	at	ADP
fbem-13202	45	2	the	the	DET
fbem-13202	45	3	same	same	ADJ
fbem-13202	45	4	time	time	NOUN
fbem-13202	45	5	,	,	PUNCT
fbem-13202	45	6	accounting	accounting	NOUN
fbem-13202	45	7	information	information	NOUN
fbem-13202	45	8	can	can	AUX
fbem-13202	45	9	also	also	ADV
fbem-13202	45	10	provide	provide	VERB
fbem-13202	45	11	enterprises	enterprise	NOUN
fbem-13202	45	12	with	with	ADP
fbem-13202	45	13	strategic	strategic	ADJ
fbem-13202	45	14	guidance	guidance	NOUN
fbem-13202	45	15	for	for	ADP
fbem-13202	45	16	sustainable	sustainable	ADJ
fbem-13202	45	17	development	development	NOUN
fbem-13202	45	18	and	and	CCONJ
fbem-13202	45	19	the	the	DET
fbem-13202	45	20	basis	basis	NOUN
fbem-13202	45	21	for	for	ADP
fbem-13202	45	22	investment	investment	NOUN
fbem-13202	45	23	decisions	decision	NOUN
fbem-13202	45	24	,	,	PUNCT
fbem-13202	45	25	further	far	ADV
fbem-13202	45	26	promoting	promote	VERB
fbem-13202	45	27	the	the	DET
fbem-13202	45	28	healthy	healthy	ADJ
fbem-13202	45	29	development	development	NOUN
fbem-13202	45	30	of	of	ADP
fbem-13202	45	31	enterprises	enterprise	NOUN
fbem-13202	45	32	.	.	PUNCT
fbem-13202	46	1	the	the	DET
fbem-13202	46	2	phenomenon	phenomenon	NOUN
fbem-13202	46	3	of	of	ADP
fbem-13202	46	4	batching	batching	NOUN
fbem-13202	46	5	and	and	CCONJ
fbem-13202	46	6	omission	omission	NOUN
fbem-13202	46	7	of	of	ADP
fbem-13202	46	8	accounting	accounting	NOUN
fbem-13202	46	9	information	information	NOUN
fbem-13202	46	10	in	in	ADP
fbem-13202	46	11	the	the	DET
fbem-13202	46	12	iron	iron	NOUN
fbem-13202	46	13	and	and	CCONJ
fbem-13202	46	14	steel	steel	NOUN
fbem-13202	46	15	industry	industry	NOUN
fbem-13202	46	16	is	be	AUX
fbem-13202	46	17	widespread.[9	widespread.[9	X
fbem-13202	46	18	]	]	X
fbem-13202	46	19	part	part	NOUN
fbem-13202	46	20	of	of	ADP
fbem-13202	46	21	the	the	DET
fbem-13202	46	22	enterprise	enterprise	NOUN
fbem-13202	46	23	accounting	accounting	NOUN
fbem-13202	46	24	is	be	AUX
fbem-13202	46	25	inaccurate	inaccurate	ADJ
fbem-13202	46	26	,	,	PUNCT
fbem-13202	46	27	there	there	PRON
fbem-13202	46	28	are	be	VERB
fbem-13202	46	29	false	false	ADJ
fbem-13202	46	30	bookkeeping	bookkeeping	NOUN
fbem-13202	46	31	,	,	PUNCT
fbem-13202	46	32	illegal	illegal	ADJ
fbem-13202	46	33	accounting	accounting	NOUN
fbem-13202	46	34	and	and	CCONJ
fbem-13202	46	35	other	other	ADJ
fbem-13202	46	36	phenomena	phenomenon	NOUN
fbem-13202	46	37	.	.	PUNCT
fbem-13202	47	1	accounting	account	VERB
fbem-13202	47	2	information	information	NOUN
fbem-13202	47	3	disclosure	disclosure	NOUN
fbem-13202	47	4	is	be	AUX
fbem-13202	47	5	not	not	PART
fbem-13202	47	6	timely	timely	ADJ
fbem-13202	47	7	and	and	CCONJ
fbem-13202	47	8	can	can	AUX
fbem-13202	47	9	not	not	PART
fbem-13202	47	10	provide	provide	VERB
fbem-13202	47	11	timely	timely	ADJ
fbem-13202	47	12	and	and	CCONJ
fbem-13202	47	13	effective	effective	ADJ
fbem-13202	47	14	information	information	NOUN
fbem-13202	47	15	for	for	ADP
fbem-13202	47	16	all	all	DET
fbem-13202	47	17	stakeholders	stakeholder	NOUN
fbem-13202	47	18	.	.	PUNCT
fbem-13202	48	1	accounting	accounting	NOUN
fbem-13202	48	2	information	information	NOUN
fbem-13202	48	3	disclosure	disclosure	NOUN
fbem-13202	48	4	is	be	AUX
fbem-13202	48	5	not	not	PART
fbem-13202	48	6	transparent	transparent	ADJ
fbem-13202	48	7	,	,	PUNCT
fbem-13202	48	8	and	and	CCONJ
fbem-13202	48	9	there	there	PRON
fbem-13202	48	10	are	be	VERB
fbem-13202	48	11	problems	problem	NOUN
fbem-13202	48	12	of	of	ADP
fbem-13202	48	13	information	information	NOUN
fbem-13202	48	14	concealment	concealment	NOUN
fbem-13202	48	15	and	and	CCONJ
fbem-13202	48	16	incompleteness	incompleteness	NOUN
fbem-13202	48	17	.	.	PUNCT
fbem-13202	49	1	the	the	DET
fbem-13202	49	2	phenomenon	phenomenon	NOUN
fbem-13202	49	3	of	of	ADP
fbem-13202	49	4	omission	omission	NOUN
fbem-13202	49	5	mainly	mainly	ADV
fbem-13202	49	6	originates	originate	NOUN
fbem-13202	49	7	from	from	ADP
fbem-13202	49	8	the	the	DET
fbem-13202	49	9	following	following	ADJ
fbem-13202	49	10	aspects	aspect	NOUN
fbem-13202	49	11	:	:	PUNCT
fbem-13202	49	12	some	some	DET
fbem-13202	49	13	iron	iron	NOUN
fbem-13202	49	14	and	and	CCONJ
fbem-13202	49	15	steel	steel	NOUN
fbem-13202	49	16	enterprises	enterprise	NOUN
fbem-13202	49	17	lack	lack	NOUN
fbem-13202	49	18	of	of	ADP
fbem-13202	49	19	attention	attention	NOUN
fbem-13202	49	20	to	to	ADP
fbem-13202	49	21	accounting	accounting	NOUN
fbem-13202	49	22	management	management	NOUN
fbem-13202	49	23	,	,	PUNCT
fbem-13202	49	24	resulting	result	VERB
fbem-13202	49	25	in	in	ADP
fbem-13202	49	26	internal	internal	ADJ
fbem-13202	49	27	control	control	NOUN
fbem-13202	49	28	imbalance	imbalance	NOUN
fbem-13202	49	29	and	and	CCONJ
fbem-13202	49	30	chaotic	chaotic	ADJ
fbem-13202	49	31	information	information	NOUN
fbem-13202	49	32	management	management	NOUN
fbem-13202	49	33	;	;	PUNCT
fbem-13202	49	34	secondly	secondly	ADV
fbem-13202	49	35	,	,	PUNCT
fbem-13202	49	36	the	the	DET
fbem-13202	49	37	industry	industry	NOUN
fbem-13202	49	38	is	be	AUX
fbem-13202	49	39	highly	highly	ADV
fbem-13202	49	40	competitive	competitive	ADJ
fbem-13202	49	41	,	,	PUNCT
fbem-13202	49	42	and	and	CCONJ
fbem-13202	49	43	some	some	DET
fbem-13202	49	44	enterprises	enterprise	NOUN
fbem-13202	49	45	intentionally	intentionally	ADV
fbem-13202	49	46	conceal	conceal	VERB
fbem-13202	49	47	accounting	accounting	NOUN
fbem-13202	49	48	information	information	NOUN
fbem-13202	49	49	in	in	ADP
fbem-13202	49	50	order	order	NOUN
fbem-13202	49	51	to	to	PART
fbem-13202	49	52	gain	gain	VERB
fbem-13202	49	53	market	market	NOUN
fbem-13202	49	54	competitive	competitive	ADJ
fbem-13202	49	55	advantage	advantage	NOUN
fbem-13202	49	56	;	;	PUNCT
fbem-13202	49	57	finally	finally	ADV
fbem-13202	49	58	,	,	PUNCT
fbem-13202	49	59	the	the	DET
fbem-13202	49	60	relevant	relevant	ADJ
fbem-13202	49	61	regulations	regulation	NOUN
fbem-13202	49	62	and	and	CCONJ
fbem-13202	49	63	systems	system	NOUN
fbem-13202	49	64	are	be	AUX
fbem-13202	49	65	not	not	PART
fbem-13202	49	66	sound	sound	ADJ
fbem-13202	49	67	,	,	PUNCT
fbem-13202	49	68	and	and	CCONJ
fbem-13202	49	69	the	the	DET
fbem-13202	49	70	supervision	supervision	NOUN
fbem-13202	49	71	is	be	AUX
fbem-13202	49	72	not	not	PART
fbem-13202	49	73	strong	strong	ADJ
fbem-13202	49	74	enough	enough	ADV
fbem-13202	49	75	,	,	PUNCT
fbem-13202	49	76	which	which	PRON
fbem-13202	49	77	also	also	ADV
fbem-13202	49	78	buries	bury	VERB
fbem-13202	49	79	hidden	hide	VERB
fbem-13202	49	80	dangers	danger	NOUN
fbem-13202	49	81	for	for	ADP
fbem-13202	49	82	the	the	DET
fbem-13202	49	83	omission	omission	NOUN
fbem-13202	49	84	of	of	ADP
fbem-13202	49	85	accounting	accounting	NOUN
fbem-13202	49	86	information	information	NOUN
fbem-13202	49	87	.	.	PUNCT
fbem-13202	50	1	a	a	DET
fbem-13202	50	2	series	series	NOUN
fbem-13202	50	3	of	of	ADP
fbem-13202	50	4	countermeasures	countermeasure	NOUN
fbem-13202	50	5	should	should	AUX
fbem-13202	50	6	be	be	AUX
fbem-13202	50	7	taken	take	VERB
fbem-13202	50	8	to	to	PART
fbem-13202	50	9	solve	solve	VERB
fbem-13202	50	10	the	the	DET
fbem-13202	50	11	phenomenon	phenomenon	NOUN
fbem-13202	50	12	of	of	ADP
fbem-13202	50	13	accounting	account	VERB
fbem-13202	50	14	information	information	NOUN
fbem-13202	50	15	omission	omission	NOUN
fbem-13202	50	16	in	in	ADP
fbem-13202	50	17	the	the	DET
fbem-13202	50	18	steel	steel	NOUN
fbem-13202	50	19	industry	industry	NOUN
fbem-13202	50	20	.	.	PUNCT
fbem-13202	51	1	we	we	PRON
fbem-13202	51	2	need	need	VERB
fbem-13202	51	3	to	to	PART
fbem-13202	51	4	adjust	adjust	VERB
fbem-13202	51	5	the	the	DET
fbem-13202	51	6	design	design	NOUN
fbem-13202	51	7	of	of	ADP
fbem-13202	51	8	accounting	accounting	NOUN
fbem-13202	51	9	information	information	NOUN
fbem-13202	51	10	system	system	NOUN
fbem-13202	51	11	,	,	PUNCT
fbem-13202	51	12	establish	establish	VERB
fbem-13202	51	13	a	a	DET
fbem-13202	51	14	perfect	perfect	ADJ
fbem-13202	51	15	internal	internal	ADJ
fbem-13202	51	16	control	control	NOUN
fbem-13202	51	17	mechanism	mechanism	NOUN
fbem-13202	51	18	,	,	PUNCT
fbem-13202	51	19	and	and	CCONJ
fbem-13202	51	20	strengthen	strengthen	VERB
fbem-13202	51	21	the	the	DET
fbem-13202	51	22	supervision	supervision	NOUN
fbem-13202	51	23	of	of	ADP
fbem-13202	51	24	financial	financial	ADJ
fbem-13202	51	25	accounting	accounting	NOUN
fbem-13202	51	26	and	and	CCONJ
fbem-13202	51	27	auditing	auditing	NOUN
fbem-13202	51	28	process	process	NOUN
fbem-13202	51	29	.	.	PUNCT
fbem-13202	52	1	relevant	relevant	ADJ
fbem-13202	52	2	regulations	regulation	NOUN
fbem-13202	52	3	and	and	CCONJ
fbem-13202	52	4	systems	system	NOUN
fbem-13202	52	5	should	should	AUX
fbem-13202	52	6	be	be	AUX
fbem-13202	52	7	improved	improve	VERB
fbem-13202	52	8	,	,	PUNCT
fbem-13202	52	9	strict	strict	ADJ
fbem-13202	52	10	supervision	supervision	NOUN
fbem-13202	52	11	,	,	PUNCT
fbem-13202	52	12	increased	increase	VERB
fbem-13202	52	13	penalties	penalty	NOUN
fbem-13202	52	14	for	for	ADP
fbem-13202	52	15	violations	violation	NOUN
fbem-13202	52	16	,	,	PUNCT
fbem-13202	52	17	and	and	CCONJ
fbem-13202	52	18	legal	legal	ADJ
fbem-13202	52	19	means	mean	NOUN
fbem-13202	52	20	to	to	PART
fbem-13202	52	21	protect	protect	VERB
fbem-13202	52	22	the	the	DET
fbem-13202	52	23	authenticity	authenticity	NOUN
fbem-13202	52	24	and	and	CCONJ
fbem-13202	52	25	integrity	integrity	NOUN
fbem-13202	52	26	of	of	ADP
fbem-13202	52	27	accounting	accounting	NOUN
fbem-13202	52	28	information	information	NOUN
fbem-13202	52	29	.	.	PUNCT
fbem-13202	53	1	3.2	3.2	NUM
fbem-13202	53	2	.	.	PUNCT
fbem-13202	54	1	analysis	analysis	NOUN
fbem-13202	54	2	of	of	ADP
fbem-13202	54	3	the	the	DET
fbem-13202	54	4	main	main	ADJ
fbem-13202	54	5	reasons	reason	NOUN
fbem-13202	54	6	for	for	ADP
fbem-13202	54	7	the	the	DET
fbem-13202	54	8	omission	omission	NOUN
fbem-13202	54	9	the	the	DET
fbem-13202	54	10	main	main	ADJ
fbem-13202	54	11	reasons	reason	NOUN
fbem-13202	54	12	for	for	ADP
fbem-13202	54	13	the	the	DET
fbem-13202	54	14	approval	approval	NOUN
fbem-13202	54	15	and	and	CCONJ
fbem-13202	54	16	omission	omission	NOUN
fbem-13202	54	17	of	of	ADP
fbem-13202	54	18	accounting	accounting	NOUN
fbem-13202	54	19	information	information	NOUN
fbem-13202	54	20	in	in	ADP
fbem-13202	54	21	the	the	DET
fbem-13202	54	22	steel	steel	NOUN
fbem-13202	54	23	industry	industry	NOUN
fbem-13202	54	24	can	can	AUX
fbem-13202	54	25	be	be	AUX
fbem-13202	54	26	analysed	analyse	VERB
fbem-13202	54	27	from	from	ADP
fbem-13202	54	28	several	several	ADJ
fbem-13202	54	29	aspects	aspect	NOUN
fbem-13202	54	30	.	.	PUNCT
fbem-13202	55	1	first	first	ADV
fbem-13202	55	2	of	of	ADP
fbem-13202	55	3	all	all	PRON
fbem-13202	55	4	,	,	PUNCT
fbem-13202	55	5	the	the	DET
fbem-13202	55	6	internal	internal	ADJ
fbem-13202	55	7	mismanagement	mismanagement	NOUN
fbem-13202	55	8	of	of	ADP
fbem-13202	55	9	iron	iron	NOUN
fbem-13202	55	10	and	and	CCONJ
fbem-13202	55	11	steel	steel	NOUN
fbem-13202	55	12	enterprises	enterprise	NOUN
fbem-13202	55	13	is	be	AUX
fbem-13202	55	14	one	one	NUM
fbem-13202	55	15	of	of	ADP
fbem-13202	55	16	the	the	DET
fbem-13202	55	17	main	main	ADJ
fbem-13202	55	18	reasons	reason	NOUN
fbem-13202	55	19	for	for	ADP
fbem-13202	55	20	the	the	DET
fbem-13202	55	21	omission	omission	NOUN
fbem-13202	55	22	of	of	ADP
fbem-13202	55	23	accounting	accounting	NOUN
fbem-13202	55	24	information	information	NOUN
fbem-13202	55	25	.	.	PUNCT
fbem-13202	56	1	in	in	ADP
fbem-13202	56	2	the	the	DET
fbem-13202	56	3	iron	iron	NOUN
fbem-13202	56	4	and	and	CCONJ
fbem-13202	56	5	steel	steel	NOUN
fbem-13202	56	6	industry	industry	NOUN
fbem-13202	56	7	,	,	PUNCT
fbem-13202	56	8	the	the	DET
fbem-13202	56	9	internal	internal	ADJ
fbem-13202	56	10	management	management	NOUN
fbem-13202	56	11	system	system	NOUN
fbem-13202	56	12	of	of	ADP
fbem-13202	56	13	some	some	DET
fbem-13202	56	14	enterprises	enterprise	NOUN
fbem-13202	56	15	is	be	AUX
fbem-13202	56	16	relatively	relatively	ADV
fbem-13202	56	17	weak	weak	ADJ
fbem-13202	56	18	,	,	PUNCT
fbem-13202	56	19	lack	lack	NOUN
fbem-13202	56	20	of	of	ADP
fbem-13202	56	21	effective	effective	ADJ
fbem-13202	56	22	accounting	accounting	NOUN
fbem-13202	56	23	information	information	NOUN
fbem-13202	56	24	management	management	NOUN
fbem-13202	56	25	mechanism	mechanism	NOUN
fbem-13202	56	26	,	,	PUNCT
fbem-13202	56	27	and	and	CCONJ
fbem-13202	56	28	the	the	DET
fbem-13202	56	29	professional	professional	ADJ
fbem-13202	56	30	quality	quality	NOUN
fbem-13202	56	31	of	of	ADP
fbem-13202	56	32	accounting	accounting	NOUN
fbem-13202	56	33	personnel	personnel	NOUN
fbem-13202	56	34	also	also	ADV
fbem-13202	56	35	has	have	VERB
fbem-13202	56	36	certain	certain	ADJ
fbem-13202	56	37	problems	problem	NOUN
fbem-13202	56	38	.	.	PUNCT
fbem-13202	57	1	this	this	PRON
fbem-13202	57	2	leads	lead	VERB
fbem-13202	57	3	to	to	ADP
fbem-13202	57	4	127	127	NUM
fbem-13202	57	5	possible	possible	ADJ
fbem-13202	57	6	errors	error	NOUN
fbem-13202	57	7	and	and	CCONJ
fbem-13202	57	8	omissions	omission	NOUN
fbem-13202	57	9	in	in	ADP
fbem-13202	57	10	the	the	DET
fbem-13202	57	11	collection	collection	NOUN
fbem-13202	57	12	,	,	PUNCT
fbem-13202	57	13	recording	recording	NOUN
fbem-13202	57	14	,	,	PUNCT
fbem-13202	57	15	processing	processing	NOUN
fbem-13202	57	16	and	and	CCONJ
fbem-13202	57	17	reporting	reporting	NOUN
fbem-13202	57	18	of	of	ADP
fbem-13202	57	19	accounting	accounting	NOUN
fbem-13202	57	20	information	information	NOUN
fbem-13202	57	21	.	.	PUNCT
fbem-13202	58	1	secondly	secondly	ADV
fbem-13202	58	2	,	,	PUNCT
fbem-13202	58	3	the	the	DET
fbem-13202	58	4	complexity	complexity	NOUN
fbem-13202	58	5	and	and	CCONJ
fbem-13202	58	6	fluctuation	fluctuation	NOUN
fbem-13202	58	7	of	of	ADP
fbem-13202	58	8	the	the	DET
fbem-13202	58	9	steel	steel	NOUN
fbem-13202	58	10	industry	industry	NOUN
fbem-13202	58	11	is	be	AUX
fbem-13202	58	12	also	also	ADV
fbem-13202	58	13	one	one	NUM
fbem-13202	58	14	of	of	ADP
fbem-13202	58	15	the	the	DET
fbem-13202	58	16	reasons	reason	NOUN
fbem-13202	58	17	for	for	ADP
fbem-13202	58	18	the	the	DET
fbem-13202	58	19	batching	batching	NOUN
fbem-13202	58	20	and	and	CCONJ
fbem-13202	58	21	omission	omission	NOUN
fbem-13202	58	22	of	of	ADP
fbem-13202	58	23	accounting	accounting	NOUN
fbem-13202	58	24	information	information	NOUN
fbem-13202	58	25	.	.	PUNCT
fbem-13202	59	1	iron	iron	NOUN
fbem-13202	59	2	and	and	CCONJ
fbem-13202	59	3	steel	steel	NOUN
fbem-13202	59	4	companies	company	NOUN
fbem-13202	59	5	often	often	ADV
fbem-13202	59	6	face	face	VERB
fbem-13202	59	7	factors	factor	NOUN
fbem-13202	59	8	such	such	ADJ
fbem-13202	59	9	as	as	ADP
fbem-13202	59	10	fluctuations	fluctuation	NOUN
fbem-13202	59	11	in	in	ADP
fbem-13202	59	12	market	market	NOUN
fbem-13202	59	13	demand	demand	NOUN
fbem-13202	59	14	,	,	PUNCT
fbem-13202	59	15	price	price	NOUN
fbem-13202	59	16	instability	instability	NOUN
fbem-13202	59	17	and	and	CCONJ
fbem-13202	59	18	changes	change	NOUN
fbem-13202	59	19	in	in	ADP
fbem-13202	59	20	raw	raw	ADJ
fbem-13202	59	21	material	material	NOUN
fbem-13202	59	22	costs	cost	NOUN
fbem-13202	59	23	,	,	PUNCT
fbem-13202	59	24	which	which	PRON
fbem-13202	59	25	make	make	VERB
fbem-13202	59	26	their	their	PRON
fbem-13202	59	27	operating	operating	NOUN
fbem-13202	59	28	conditions	condition	NOUN
fbem-13202	59	29	and	and	CCONJ
fbem-13202	59	30	financial	financial	ADJ
fbem-13202	59	31	data	datum	NOUN
fbem-13202	59	32	complex	complex	NOUN
fbem-13202	59	33	and	and	CCONJ
fbem-13202	59	34	varied	varied	ADJ
fbem-13202	59	35	.	.	PUNCT
fbem-13202	60	1	in	in	ADP
fbem-13202	60	2	such	such	DET
fbem-13202	60	3	an	an	DET
fbem-13202	60	4	environment	environment	NOUN
fbem-13202	60	5	,	,	PUNCT
fbem-13202	60	6	it	it	PRON
fbem-13202	60	7	is	be	AUX
fbem-13202	60	8	difficult	difficult	ADJ
fbem-13202	60	9	for	for	SCONJ
fbem-13202	60	10	accountants	accountant	NOUN
fbem-13202	60	11	to	to	PART
fbem-13202	60	12	accurately	accurately	ADV
fbem-13202	60	13	obtain	obtain	VERB
fbem-13202	60	14	and	and	CCONJ
fbem-13202	60	15	process	process	VERB
fbem-13202	60	16	a	a	DET
fbem-13202	60	17	large	large	ADJ
fbem-13202	60	18	amount	amount	NOUN
fbem-13202	60	19	of	of	ADP
fbem-13202	60	20	financial	financial	ADJ
fbem-13202	60	21	and	and	CCONJ
fbem-13202	60	22	non	non	ADJ
fbem-13202	60	23	-	-	ADJ
fbem-13202	60	24	financial	financial	ADJ
fbem-13202	60	25	information	information	NOUN
fbem-13202	60	26	,	,	PUNCT
fbem-13202	60	27	which	which	PRON
fbem-13202	60	28	leads	lead	VERB
fbem-13202	60	29	to	to	ADP
fbem-13202	60	30	the	the	DET
fbem-13202	60	31	omission	omission	NOUN
fbem-13202	60	32	of	of	ADP
fbem-13202	60	33	accounting	accounting	NOUN
fbem-13202	60	34	information	information	NOUN
fbem-13202	60	35	.	.	PUNCT
fbem-13202	61	1	sun	sun	NOUN
fbem-13202	61	2	yan.[10	yan.[10	X
fbem-13202	61	3	]	]	PUNCT
fbem-13202	61	4	in	in	ADP
fbem-13202	61	5	addition	addition	NOUN
fbem-13202	61	6	,	,	PUNCT
fbem-13202	61	7	for	for	ADP
fbem-13202	61	8	some	some	DET
fbem-13202	61	9	unscrupulous	unscrupulous	ADJ
fbem-13202	61	10	enterprises	enterprise	NOUN
fbem-13202	61	11	,	,	PUNCT
fbem-13202	61	12	the	the	DET
fbem-13202	61	13	deliberate	deliberate	ADJ
fbem-13202	61	14	omission	omission	NOUN
fbem-13202	61	15	of	of	ADP
fbem-13202	61	16	accounting	accounting	NOUN
fbem-13202	61	17	information	information	NOUN
fbem-13202	61	18	is	be	AUX
fbem-13202	61	19	also	also	ADV
fbem-13202	61	20	intended	intend	VERB
fbem-13202	61	21	to	to	PART
fbem-13202	61	22	evade	evade	VERB
fbem-13202	61	23	tax	tax	NOUN
fbem-13202	61	24	and	and	CCONJ
fbem-13202	61	25	regulatory	regulatory	ADJ
fbem-13202	61	26	control	control	NOUN
fbem-13202	61	27	.	.	PUNCT
fbem-13202	62	1	these	these	DET
fbem-13202	62	2	enterprises	enterprise	NOUN
fbem-13202	62	3	may	may	AUX
fbem-13202	62	4	conceal	conceal	VERB
fbem-13202	62	5	their	their	PRON
fbem-13202	62	6	true	true	ADJ
fbem-13202	62	7	operating	operating	NOUN
fbem-13202	62	8	conditions	condition	NOUN
fbem-13202	62	9	by	by	ADP
fbem-13202	62	10	fictitious	fictitious	ADJ
fbem-13202	62	11	income	income	NOUN
fbem-13202	62	12	and	and	CCONJ
fbem-13202	62	13	expenditure	expenditure	NOUN
fbem-13202	62	14	and	and	CCONJ
fbem-13202	62	15	concealing	conceal	VERB
fbem-13202	62	16	assets	asset	NOUN
fbem-13202	62	17	and	and	CCONJ
fbem-13202	62	18	liabilities	liability	NOUN
fbem-13202	62	19	,	,	PUNCT
fbem-13202	62	20	thereby	thereby	ADV
fbem-13202	62	21	defrauding	defraud	VERB
fbem-13202	62	22	investors	investor	NOUN
fbem-13202	62	23	and	and	CCONJ
fbem-13202	62	24	regulators	regulator	NOUN
fbem-13202	62	25	.	.	PUNCT
fbem-13202	63	1	such	such	ADJ
fbem-13202	63	2	behaviour	behaviour	NOUN
fbem-13202	63	3	will	will	AUX
fbem-13202	63	4	not	not	PART
fbem-13202	63	5	only	only	ADV
fbem-13202	63	6	undermine	undermine	VERB
fbem-13202	63	7	the	the	DET
fbem-13202	63	8	fair	fair	ADJ
fbem-13202	63	9	competition	competition	NOUN
fbem-13202	63	10	environment	environment	NOUN
fbem-13202	63	11	in	in	ADP
fbem-13202	63	12	the	the	DET
fbem-13202	63	13	market	market	NOUN
fbem-13202	63	14	,	,	PUNCT
fbem-13202	63	15	but	but	CCONJ
fbem-13202	63	16	also	also	ADV
fbem-13202	63	17	have	have	VERB
fbem-13202	63	18	a	a	DET
fbem-13202	63	19	serious	serious	ADJ
fbem-13202	63	20	negative	negative	ADJ
fbem-13202	63	21	impact	impact	NOUN
fbem-13202	63	22	on	on	ADP
fbem-13202	63	23	the	the	DET
fbem-13202	63	24	credibility	credibility	NOUN
fbem-13202	63	25	of	of	ADP
fbem-13202	63	26	the	the	DET
fbem-13202	63	27	entire	entire	ADJ
fbem-13202	63	28	steel	steel	NOUN
fbem-13202	63	29	industry.[11	industry.[11	NOUN
fbem-13202	63	30	]	]	PUNCT
fbem-13202	63	31	a	a	DET
fbem-13202	63	32	series	series	NOUN
fbem-13202	63	33	of	of	ADP
fbem-13202	63	34	countermeasures	countermeasure	NOUN
fbem-13202	63	35	should	should	AUX
fbem-13202	63	36	be	be	AUX
fbem-13202	63	37	taken	take	VERB
fbem-13202	63	38	to	to	PART
fbem-13202	63	39	solve	solve	VERB
fbem-13202	63	40	the	the	DET
fbem-13202	63	41	phenomenon	phenomenon	NOUN
fbem-13202	63	42	of	of	ADP
fbem-13202	63	43	accounting	account	VERB
fbem-13202	63	44	information	information	NOUN
fbem-13202	63	45	omission	omission	NOUN
fbem-13202	63	46	in	in	ADP
fbem-13202	63	47	the	the	DET
fbem-13202	63	48	steel	steel	NOUN
fbem-13202	63	49	industry	industry	NOUN
fbem-13202	63	50	.	.	PUNCT
fbem-13202	64	1	firstly	firstly	ADV
fbem-13202	64	2	,	,	PUNCT
fbem-13202	64	3	the	the	DET
fbem-13202	64	4	design	design	NOUN
fbem-13202	64	5	of	of	ADP
fbem-13202	64	6	accounting	accounting	NOUN
fbem-13202	64	7	information	information	NOUN
fbem-13202	64	8	system	system	NOUN
fbem-13202	64	9	should	should	AUX
fbem-13202	64	10	be	be	AUX
fbem-13202	64	11	adjusted	adjust	VERB
fbem-13202	64	12	to	to	PART
fbem-13202	64	13	establish	establish	VERB
fbem-13202	64	14	a	a	DET
fbem-13202	64	15	scientific	scientific	ADJ
fbem-13202	64	16	,	,	PUNCT
fbem-13202	64	17	standardised	standardised	ADJ
fbem-13202	64	18	and	and	CCONJ
fbem-13202	64	19	efficient	efficient	ADJ
fbem-13202	64	20	accounting	accounting	NOUN
fbem-13202	64	21	information	information	NOUN
fbem-13202	64	22	management	management	NOUN
fbem-13202	64	23	system	system	NOUN
fbem-13202	64	24	to	to	PART
fbem-13202	64	25	ensure	ensure	VERB
fbem-13202	64	26	the	the	DET
fbem-13202	64	27	accuracy	accuracy	NOUN
fbem-13202	64	28	and	and	CCONJ
fbem-13202	64	29	timeliness	timeliness	NOUN
fbem-13202	64	30	of	of	ADP
fbem-13202	64	31	accounting	accounting	NOUN
fbem-13202	64	32	information	information	NOUN
fbem-13202	64	33	.	.	PUNCT
fbem-13202	65	1	secondly	secondly	ADV
fbem-13202	65	2	,	,	PUNCT
fbem-13202	65	3	the	the	DET
fbem-13202	65	4	quality	quality	NOUN
fbem-13202	65	5	control	control	NOUN
fbem-13202	65	6	of	of	ADP
fbem-13202	65	7	accounting	accounting	NOUN
fbem-13202	65	8	information	information	NOUN
fbem-13202	65	9	within	within	ADP
fbem-13202	65	10	the	the	DET
fbem-13202	65	11	enterprise	enterprise	NOUN
fbem-13202	65	12	should	should	AUX
fbem-13202	65	13	be	be	AUX
fbem-13202	65	14	strengthened	strengthen	VERB
fbem-13202	65	15	,	,	PUNCT
fbem-13202	65	16	a	a	DET
fbem-13202	65	17	sound	sound	ADJ
fbem-13202	65	18	internal	internal	ADJ
fbem-13202	65	19	control	control	NOUN
fbem-13202	65	20	system	system	NOUN
fbem-13202	65	21	should	should	AUX
fbem-13202	65	22	be	be	AUX
fbem-13202	65	23	established	establish	VERB
fbem-13202	65	24	,	,	PUNCT
fbem-13202	65	25	the	the	DET
fbem-13202	65	26	training	training	NOUN
fbem-13202	65	27	and	and	CCONJ
fbem-13202	65	28	supervision	supervision	NOUN
fbem-13202	65	29	of	of	ADP
fbem-13202	65	30	accounting	accounting	NOUN
fbem-13202	65	31	personnel	personnel	NOUN
fbem-13202	65	32	should	should	AUX
fbem-13202	65	33	be	be	AUX
fbem-13202	65	34	strengthened	strengthen	VERB
fbem-13202	65	35	,	,	PUNCT
fbem-13202	65	36	and	and	CCONJ
fbem-13202	65	37	the	the	DET
fbem-13202	65	38	level	level	NOUN
fbem-13202	65	39	of	of	ADP
fbem-13202	65	40	accounting	accounting	NOUN
fbem-13202	65	41	information	information	NOUN
fbem-13202	65	42	processing	processing	NOUN
fbem-13202	65	43	should	should	AUX
fbem-13202	65	44	be	be	AUX
fbem-13202	65	45	improved	improve	VERB
fbem-13202	65	46	.	.	PUNCT
fbem-13202	66	1	finally	finally	ADV
fbem-13202	66	2	,	,	PUNCT
fbem-13202	66	3	improve	improve	VERB
fbem-13202	66	4	relevant	relevant	ADJ
fbem-13202	66	5	regulations	regulation	NOUN
fbem-13202	66	6	and	and	CCONJ
fbem-13202	66	7	systems	system	NOUN
fbem-13202	66	8	,	,	PUNCT
fbem-13202	66	9	increase	increase	VERB
fbem-13202	66	10	the	the	DET
fbem-13202	66	11	crackdown	crackdown	NOUN
fbem-13202	66	12	on	on	ADP
fbem-13202	66	13	illegal	illegal	ADJ
fbem-13202	66	14	accounting	accounting	NOUN
fbem-13202	66	15	behaviours	behaviour	NOUN
fbem-13202	66	16	,	,	PUNCT
fbem-13202	66	17	strengthen	strengthen	VERB
fbem-13202	66	18	supervision	supervision	NOUN
fbem-13202	66	19	and	and	CCONJ
fbem-13202	66	20	law	law	NOUN
fbem-13202	66	21	enforcement	enforcement	NOUN
fbem-13202	66	22	,	,	PUNCT
fbem-13202	66	23	and	and	CCONJ
fbem-13202	66	24	improve	improve	VERB
fbem-13202	66	25	the	the	DET
fbem-13202	66	26	awareness	awareness	NOUN
fbem-13202	66	27	of	of	ADP
fbem-13202	66	28	enterprises	enterprise	NOUN
fbem-13202	66	29	to	to	PART
fbem-13202	66	30	comply	comply	VERB
fbem-13202	66	31	with	with	ADP
fbem-13202	66	32	accounting	accounting	NOUN
fbem-13202	66	33	norms	norm	NOUN
fbem-13202	66	34	and	and	CCONJ
fbem-13202	66	35	laws	law	NOUN
fbem-13202	66	36	and	and	CCONJ
fbem-13202	66	37	regulations	regulation	NOUN
fbem-13202	66	38	.	.	PUNCT
fbem-13202	67	1	the	the	DET
fbem-13202	67	2	phenomenon	phenomenon	NOUN
fbem-13202	67	3	of	of	ADP
fbem-13202	67	4	batching	batching	NOUN
fbem-13202	67	5	and	and	CCONJ
fbem-13202	67	6	omission	omission	NOUN
fbem-13202	67	7	of	of	ADP
fbem-13202	67	8	accounting	accounting	NOUN
fbem-13202	67	9	information	information	NOUN
fbem-13202	67	10	in	in	ADP
fbem-13202	67	11	the	the	DET
fbem-13202	67	12	iron	iron	NOUN
fbem-13202	67	13	and	and	CCONJ
fbem-13202	67	14	steel	steel	NOUN
fbem-13202	67	15	industry	industry	NOUN
fbem-13202	67	16	has	have	AUX
fbem-13202	67	17	affected	affect	VERB
fbem-13202	67	18	the	the	DET
fbem-13202	67	19	business	business	NOUN
fbem-13202	67	20	decisions	decision	NOUN
fbem-13202	67	21	and	and	CCONJ
fbem-13202	67	22	market	market	NOUN
fbem-13202	67	23	competitiveness	competitiveness	NOUN
fbem-13202	67	24	of	of	ADP
fbem-13202	67	25	enterprises	enterprise	NOUN
fbem-13202	67	26	to	to	ADP
fbem-13202	67	27	a	a	DET
fbem-13202	67	28	certain	certain	ADJ
fbem-13202	67	29	extent	extent	NOUN
fbem-13202	67	30	.	.	PUNCT
fbem-13202	68	1	to	to	PART
fbem-13202	68	2	address	address	VERB
fbem-13202	68	3	this	this	DET
fbem-13202	68	4	problem	problem	NOUN
fbem-13202	68	5	,	,	PUNCT
fbem-13202	68	6	we	we	PRON
fbem-13202	68	7	should	should	AUX
fbem-13202	68	8	adjust	adjust	VERB
fbem-13202	68	9	the	the	DET
fbem-13202	68	10	design	design	NOUN
fbem-13202	68	11	of	of	ADP
fbem-13202	68	12	the	the	DET
fbem-13202	68	13	accounting	accounting	NOUN
fbem-13202	68	14	information	information	NOUN
fbem-13202	68	15	system	system	NOUN
fbem-13202	68	16	,	,	PUNCT
fbem-13202	68	17	enhance	enhance	VERB
fbem-13202	68	18	the	the	DET
fbem-13202	68	19	quality	quality	NOUN
fbem-13202	68	20	control	control	NOUN
fbem-13202	68	21	of	of	ADP
fbem-13202	68	22	accounting	accounting	NOUN
fbem-13202	68	23	information	information	NOUN
fbem-13202	68	24	and	and	CCONJ
fbem-13202	68	25	improve	improve	VERB
fbem-13202	68	26	the	the	DET
fbem-13202	68	27	relevant	relevant	ADJ
fbem-13202	68	28	regulations	regulation	NOUN
fbem-13202	68	29	and	and	CCONJ
fbem-13202	68	30	systems.yang[12	systems.yang[12	PROPN
fbem-13202	68	31	]	]	PUNCT
fbem-13202	68	32	improve	improve	VERB
fbem-13202	68	33	the	the	DET
fbem-13202	68	34	level	level	NOUN
fbem-13202	68	35	of	of	ADP
fbem-13202	68	36	accounting	accounting	NOUN
fbem-13202	68	37	information	information	NOUN
fbem-13202	68	38	management	management	NOUN
fbem-13202	68	39	in	in	ADP
fbem-13202	68	40	the	the	DET
fbem-13202	68	41	iron	iron	NOUN
fbem-13202	68	42	and	and	CCONJ
fbem-13202	68	43	steel	steel	NOUN
fbem-13202	68	44	industry	industry	NOUN
fbem-13202	68	45	and	and	CCONJ
fbem-13202	68	46	promote	promote	VERB
fbem-13202	68	47	the	the	DET
fbem-13202	68	48	sustainable	sustainable	ADJ
fbem-13202	68	49	development	development	NOUN
fbem-13202	68	50	of	of	ADP
fbem-13202	68	51	enterprises	enterprise	NOUN
fbem-13202	68	52	.	.	PUNCT
fbem-13202	69	1	4	4	X
fbem-13202	69	2	.	.	X
fbem-13202	69	3	countermeasures	countermeasure	NOUN
fbem-13202	69	4	against	against	ADP
fbem-13202	69	5	batch	batch	NOUN
fbem-13202	69	6	omission	omission	NOUN
fbem-13202	69	7	phenomenon	phenomenon	NOUN
fbem-13202	69	8	research	research	NOUN
fbem-13202	69	9	4.1	4.1	NUM
fbem-13202	69	10	.	.	PUNCT
fbem-13202	70	1	adjust	adjust	VERB
fbem-13202	70	2	the	the	DET
fbem-13202	70	3	design	design	NOUN
fbem-13202	70	4	of	of	ADP
fbem-13202	70	5	accounting	accounting	NOUN
fbem-13202	70	6	information	information	NOUN
fbem-13202	70	7	system	system	NOUN
fbem-13202	70	8	adjusting	adjust	VERB
fbem-13202	70	9	the	the	DET
fbem-13202	70	10	design	design	NOUN
fbem-13202	70	11	of	of	ADP
fbem-13202	70	12	accounting	accounting	NOUN
fbem-13202	70	13	information	information	NOUN
fbem-13202	70	14	system	system	NOUN
fbem-13202	70	15	is	be	AUX
fbem-13202	70	16	an	an	DET
fbem-13202	70	17	important	important	ADJ
fbem-13202	70	18	countermeasure	countermeasure	NOUN
fbem-13202	70	19	to	to	PART
fbem-13202	70	20	solve	solve	VERB
fbem-13202	70	21	the	the	DET
fbem-13202	70	22	problem	problem	NOUN
fbem-13202	70	23	of	of	ADP
fbem-13202	70	24	accounting	accounting	NOUN
fbem-13202	70	25	information	information	NOUN
fbem-13202	70	26	batch	batch	NOUN
fbem-13202	70	27	leakage	leakage	NOUN
fbem-13202	70	28	in	in	ADP
fbem-13202	70	29	the	the	DET
fbem-13202	70	30	iron	iron	NOUN
fbem-13202	70	31	and	and	CCONJ
fbem-13202	70	32	steel	steel	NOUN
fbem-13202	70	33	industry	industry	NOUN
fbem-13202	70	34	.	.	PUNCT
fbem-13202	71	1	in	in	ADP
fbem-13202	71	2	the	the	DET
fbem-13202	71	3	current	current	ADJ
fbem-13202	71	4	era	era	NOUN
fbem-13202	71	5	of	of	ADP
fbem-13202	71	6	highly	highly	ADV
fbem-13202	71	7	developed	develop	VERB
fbem-13202	71	8	information	information	NOUN
fbem-13202	71	9	technology	technology	NOUN
fbem-13202	71	10	,	,	PUNCT
fbem-13202	71	11	the	the	DET
fbem-13202	71	12	design	design	NOUN
fbem-13202	71	13	of	of	ADP
fbem-13202	71	14	accounting	accounting	NOUN
fbem-13202	71	15	information	information	NOUN
fbem-13202	71	16	system	system	NOUN
fbem-13202	71	17	must	must	AUX
fbem-13202	71	18	keep	keep	VERB
fbem-13202	71	19	abreast	abreast	ADV
fbem-13202	71	20	of	of	ADP
fbem-13202	71	21	the	the	DET
fbem-13202	71	22	times	time	NOUN
fbem-13202	71	23	to	to	PART
fbem-13202	71	24	adapt	adapt	VERB
fbem-13202	71	25	to	to	ADP
fbem-13202	71	26	the	the	DET
fbem-13202	71	27	increasingly	increasingly	ADV
fbem-13202	71	28	complex	complex	ADJ
fbem-13202	71	29	business	business	NOUN
fbem-13202	71	30	needs	need	NOUN
fbem-13202	71	31	of	of	ADP
fbem-13202	71	32	iron	iron	NOUN
fbem-13202	71	33	and	and	CCONJ
fbem-13202	71	34	steel	steel	NOUN
fbem-13202	71	35	enterprises	enterprise	NOUN
fbem-13202	71	36	and	and	CCONJ
fbem-13202	71	37	the	the	DET
fbem-13202	71	38	competitive	competitive	ADJ
fbem-13202	71	39	environment	environment	NOUN
fbem-13202	71	40	.	.	PUNCT
fbem-13202	72	1	firstly	firstly	ADV
fbem-13202	72	2	,	,	PUNCT
fbem-13202	72	3	the	the	DET
fbem-13202	72	4	flexibility	flexibility	NOUN
fbem-13202	72	5	and	and	CCONJ
fbem-13202	72	6	expandability	expandability	NOUN
fbem-13202	72	7	of	of	ADP
fbem-13202	72	8	system	system	NOUN
fbem-13202	72	9	design	design	NOUN
fbem-13202	72	10	need	need	VERB
fbem-13202	72	11	to	to	PART
fbem-13202	72	12	be	be	AUX
fbem-13202	72	13	strengthened	strengthen	VERB
fbem-13202	72	14	.	.	PUNCT
fbem-13202	73	1	traditional	traditional	ADJ
fbem-13202	73	2	accounting	accounting	NOUN
fbem-13202	73	3	information	information	NOUN
fbem-13202	73	4	systems	system	NOUN
fbem-13202	73	5	tend	tend	VERB
fbem-13202	73	6	to	to	PART
fbem-13202	73	7	be	be	AUX
fbem-13202	73	8	more	more	ADV
fbem-13202	73	9	rigid	rigid	ADJ
fbem-13202	73	10	and	and	CCONJ
fbem-13202	73	11	difficult	difficult	ADJ
fbem-13202	73	12	to	to	PART
fbem-13202	73	13	adapt	adapt	VERB
fbem-13202	73	14	to	to	ADP
fbem-13202	73	15	the	the	DET
fbem-13202	73	16	changes	change	NOUN
fbem-13202	73	17	and	and	CCONJ
fbem-13202	73	18	expansion	expansion	NOUN
fbem-13202	73	19	of	of	ADP
fbem-13202	73	20	enterprise	enterprise	NOUN
fbem-13202	73	21	business	business	NOUN
fbem-13202	73	22	.	.	PUNCT
fbem-13202	74	1	therefore	therefore	ADV
fbem-13202	74	2	,	,	PUNCT
fbem-13202	74	3	attention	attention	NOUN
fbem-13202	74	4	should	should	AUX
fbem-13202	74	5	be	be	AUX
fbem-13202	74	6	paid	pay	VERB
fbem-13202	74	7	to	to	ADP
fbem-13202	74	8	the	the	DET
fbem-13202	74	9	modular	modular	ADJ
fbem-13202	74	10	design	design	NOUN
fbem-13202	74	11	of	of	ADP
fbem-13202	74	12	the	the	DET
fbem-13202	74	13	system	system	NOUN
fbem-13202	74	14	to	to	PART
fbem-13202	74	15	improve	improve	VERB
fbem-13202	74	16	its	its	PRON
fbem-13202	74	17	flexibility	flexibility	NOUN
fbem-13202	74	18	and	and	CCONJ
fbem-13202	74	19	expandability	expandability	NOUN
fbem-13202	74	20	so	so	SCONJ
fbem-13202	74	21	that	that	SCONJ
fbem-13202	74	22	it	it	PRON
fbem-13202	74	23	can	can	AUX
fbem-13202	74	24	adapt	adapt	VERB
fbem-13202	74	25	to	to	ADP
fbem-13202	74	26	the	the	DET
fbem-13202	74	27	needs	need	NOUN
fbem-13202	74	28	of	of	ADP
fbem-13202	74	29	steel	steel	NOUN
fbem-13202	74	30	enterprises	enterprise	NOUN
fbem-13202	74	31	of	of	ADP
fbem-13202	74	32	different	different	ADJ
fbem-13202	74	33	sizes	size	NOUN
fbem-13202	74	34	and	and	CCONJ
fbem-13202	74	35	business	business	NOUN
fbem-13202	74	36	characteristics	characteristic	NOUN
fbem-13202	74	37	.	.	PUNCT
fbem-13202	75	1	secondly	secondly	ADV
fbem-13202	75	2	,	,	PUNCT
fbem-13202	75	3	the	the	DET
fbem-13202	75	4	data	data	NOUN
fbem-13202	75	5	collection	collection	NOUN
fbem-13202	75	6	and	and	CCONJ
fbem-13202	75	7	processing	processing	NOUN
fbem-13202	75	8	functions	function	NOUN
fbem-13202	75	9	of	of	ADP
fbem-13202	75	10	the	the	DET
fbem-13202	75	11	accounting	accounting	NOUN
fbem-13202	75	12	information	information	NOUN
fbem-13202	75	13	system	system	NOUN
fbem-13202	75	14	should	should	AUX
fbem-13202	75	15	be	be	AUX
fbem-13202	75	16	optimised	optimise	VERB
fbem-13202	75	17	.	.	PUNCT
fbem-13202	76	1	one	one	NUM
fbem-13202	76	2	of	of	ADP
fbem-13202	76	3	the	the	DET
fbem-13202	76	4	major	major	ADJ
fbem-13202	76	5	reasons	reason	NOUN
fbem-13202	76	6	for	for	ADP
fbem-13202	76	7	the	the	DET
fbem-13202	76	8	batch	batch	NOUN
fbem-13202	76	9	leakage	leakage	NOUN
fbem-13202	76	10	of	of	ADP
fbem-13202	76	11	accounting	accounting	NOUN
fbem-13202	76	12	information	information	NOUN
fbem-13202	76	13	is	be	AUX
fbem-13202	76	14	the	the	DET
fbem-13202	76	15	problems	problem	NOUN
fbem-13202	76	16	in	in	ADP
fbem-13202	76	17	data	datum	NOUN
fbem-13202	76	18	collection	collection	NOUN
fbem-13202	76	19	and	and	CCONJ
fbem-13202	76	20	processing	processing	NOUN
fbem-13202	76	21	.	.	PUNCT
fbem-13202	77	1	in	in	ADP
fbem-13202	77	2	the	the	DET
fbem-13202	77	3	iron	iron	NOUN
fbem-13202	77	4	and	and	CCONJ
fbem-13202	77	5	steel	steel	NOUN
fbem-13202	77	6	industry	industry	NOUN
fbem-13202	77	7	,	,	PUNCT
fbem-13202	77	8	there	there	PRON
fbem-13202	77	9	are	be	VERB
fbem-13202	77	10	a	a	DET
fbem-13202	77	11	wide	wide	ADJ
fbem-13202	77	12	variety	variety	NOUN
fbem-13202	77	13	of	of	ADP
fbem-13202	77	14	data	datum	NOUN
fbem-13202	77	15	involved	involve	VERB
fbem-13202	77	16	,	,	PUNCT
fbem-13202	77	17	including	include	VERB
fbem-13202	77	18	production	production	NOUN
fbem-13202	77	19	,	,	PUNCT
fbem-13202	77	20	sales	sale	NOUN
fbem-13202	77	21	,	,	PUNCT
fbem-13202	77	22	cost	cost	NOUN
fbem-13202	77	23	,	,	PUNCT
fbem-13202	77	24	inventory	inventory	NOUN
fbem-13202	77	25	and	and	CCONJ
fbem-13202	77	26	other	other	ADJ
fbem-13202	77	27	aspects	aspect	NOUN
fbem-13202	77	28	of	of	ADP
fbem-13202	77	29	the	the	DET
fbem-13202	77	30	data	datum	NOUN
fbem-13202	77	31	.	.	PUNCT
fbem-13202	78	1	therefore	therefore	ADV
fbem-13202	78	2	,	,	PUNCT
fbem-13202	78	3	the	the	DET
fbem-13202	78	4	accounting	accounting	NOUN
fbem-13202	78	5	information	information	NOUN
fbem-13202	78	6	system	system	NOUN
fbem-13202	78	7	must	must	AUX
fbem-13202	78	8	have	have	VERB
fbem-13202	78	9	strong	strong	ADJ
fbem-13202	78	10	data	datum	NOUN
fbem-13202	78	11	collection	collection	NOUN
fbem-13202	78	12	and	and	CCONJ
fbem-13202	78	13	processing	processing	NOUN
fbem-13202	78	14	functions	function	NOUN
fbem-13202	78	15	,	,	PUNCT
fbem-13202	78	16	and	and	CCONJ
fbem-13202	78	17	be	be	AUX
fbem-13202	78	18	able	able	ADJ
fbem-13202	78	19	to	to	PART
fbem-13202	78	20	collect	collect	VERB
fbem-13202	78	21	,	,	PUNCT
fbem-13202	78	22	classify	classify	VERB
fbem-13202	78	23	and	and	CCONJ
fbem-13202	78	24	analyse	analyse	VERB
fbem-13202	78	25	all	all	DET
fbem-13202	78	26	kinds	kind	NOUN
fbem-13202	78	27	of	of	ADP
fbem-13202	78	28	data	datum	NOUN
fbem-13202	78	29	in	in	ADP
fbem-13202	78	30	a	a	DET
fbem-13202	78	31	timely	timely	ADJ
fbem-13202	78	32	and	and	CCONJ
fbem-13202	78	33	accurate	accurate	ADJ
fbem-13202	78	34	manner	manner	NOUN
fbem-13202	78	35	in	in	ADP
fbem-13202	78	36	order	order	NOUN
fbem-13202	78	37	to	to	PART
fbem-13202	78	38	provide	provide	VERB
fbem-13202	78	39	reliable	reliable	ADJ
fbem-13202	78	40	accounting	accounting	NOUN
fbem-13202	78	41	information	information	NOUN
fbem-13202	78	42	.	.	PUNCT
fbem-13202	79	1	in	in	ADP
fbem-13202	79	2	addition	addition	NOUN
fbem-13202	79	3	,	,	PUNCT
fbem-13202	79	4	attention	attention	NOUN
fbem-13202	79	5	should	should	AUX
fbem-13202	79	6	be	be	AUX
fbem-13202	79	7	paid	pay	VERB
fbem-13202	79	8	to	to	ADP
fbem-13202	79	9	strengthening	strengthen	VERB
fbem-13202	79	10	the	the	DET
fbem-13202	79	11	internal	internal	ADJ
fbem-13202	79	12	control	control	NOUN
fbem-13202	79	13	function	function	NOUN
fbem-13202	79	14	of	of	ADP
fbem-13202	79	15	the	the	DET
fbem-13202	79	16	accounting	accounting	NOUN
fbem-13202	79	17	information	information	NOUN
fbem-13202	79	18	system	system	NOUN
fbem-13202	79	19	.	.	PUNCT
fbem-13202	80	1	the	the	DET
fbem-13202	80	2	omission	omission	NOUN
fbem-13202	80	3	of	of	ADP
fbem-13202	80	4	accounting	accounting	NOUN
fbem-13202	80	5	information	information	NOUN
fbem-13202	80	6	is	be	AUX
fbem-13202	80	7	also	also	ADV
fbem-13202	80	8	related	relate	VERB
fbem-13202	80	9	to	to	ADP
fbem-13202	80	10	the	the	DET
fbem-13202	80	11	imperfection	imperfection	NOUN
fbem-13202	80	12	of	of	ADP
fbem-13202	80	13	internal	internal	ADJ
fbem-13202	80	14	control	control	NOUN
fbem-13202	80	15	.	.	PUNCT
fbem-13202	81	1	strengthening	strengthen	VERB
fbem-13202	81	2	internal	internal	ADJ
fbem-13202	81	3	control	control	NOUN
fbem-13202	81	4	can	can	AUX
fbem-13202	81	5	effectively	effectively	ADV
fbem-13202	81	6	reduce	reduce	VERB
fbem-13202	81	7	the	the	DET
fbem-13202	81	8	occurrence	occurrence	NOUN
fbem-13202	81	9	of	of	ADP
fbem-13202	81	10	accounting	accounting	NOUN
fbem-13202	81	11	information	information	NOUN
fbem-13202	81	12	leakage	leakage	NOUN
fbem-13202	81	13	.	.	PUNCT
fbem-13202	82	1	accounting	accounting	NOUN
fbem-13202	82	2	information	information	NOUN
fbem-13202	82	3	systems	system	NOUN
fbem-13202	82	4	should	should	AUX
fbem-13202	82	5	have	have	VERB
fbem-13202	82	6	a	a	DET
fbem-13202	82	7	strict	strict	ADJ
fbem-13202	82	8	authority	authority	NOUN
fbem-13202	82	9	management	management	NOUN
fbem-13202	82	10	mechanism	mechanism	NOUN
fbem-13202	82	11	to	to	PART
fbem-13202	82	12	ensure	ensure	VERB
fbem-13202	82	13	that	that	SCONJ
fbem-13202	82	14	only	only	ADV
fbem-13202	82	15	legally	legally	ADV
fbem-13202	82	16	authorised	authorise	VERB
fbem-13202	82	17	personnel	personnel	NOUN
fbem-13202	82	18	can	can	AUX
fbem-13202	82	19	operate	operate	VERB
fbem-13202	82	20	and	and	CCONJ
fbem-13202	82	21	modify	modify	VERB
fbem-13202	82	22	accounting	accounting	NOUN
fbem-13202	82	23	information	information	NOUN
fbem-13202	82	24	,	,	PUNCT
fbem-13202	82	25	thus	thus	ADV
fbem-13202	82	26	reducing	reduce	VERB
fbem-13202	82	27	the	the	DET
fbem-13202	82	28	risk	risk	NOUN
fbem-13202	82	29	of	of	ADP
fbem-13202	82	30	adding	add	VERB
fbem-13202	82	31	,	,	PUNCT
fbem-13202	82	32	deleting	delete	VERB
fbem-13202	82	33	,	,	PUNCT
fbem-13202	82	34	modifying	modify	VERB
fbem-13202	82	35	or	or	CCONJ
fbem-13202	82	36	tampering	tamper	VERB
fbem-13202	82	37	with	with	ADP
fbem-13202	82	38	accounting	accounting	NOUN
fbem-13202	82	39	information	information	NOUN
fbem-13202	82	40	.	.	PUNCT
fbem-13202	83	1	consideration	consideration	NOUN
fbem-13202	83	2	should	should	AUX
fbem-13202	83	3	also	also	ADV
fbem-13202	83	4	be	be	AUX
fbem-13202	83	5	given	give	VERB
fbem-13202	83	6	to	to	ADP
fbem-13202	83	7	strengthening	strengthen	VERB
fbem-13202	83	8	the	the	DET
fbem-13202	83	9	training	training	NOUN
fbem-13202	83	10	and	and	CCONJ
fbem-13202	83	11	professional	professional	ADJ
fbem-13202	83	12	quality	quality	NOUN
fbem-13202	83	13	of	of	ADP
fbem-13202	83	14	accounting	accounting	NOUN
fbem-13202	83	15	personnel	personnel	NOUN
fbem-13202	83	16	.	.	PUNCT
fbem-13202	84	1	accounting	accounting	NOUN
fbem-13202	84	2	personnel	personnel	NOUN
fbem-13202	84	3	in	in	ADP
fbem-13202	84	4	the	the	DET
fbem-13202	84	5	iron	iron	NOUN
fbem-13202	84	6	and	and	CCONJ
fbem-13202	84	7	steel	steel	NOUN
fbem-13202	84	8	industry	industry	NOUN
fbem-13202	84	9	should	should	AUX
fbem-13202	84	10	have	have	VERB
fbem-13202	84	11	high	high	ADJ
fbem-13202	84	12	professional	professional	ADJ
fbem-13202	84	13	knowledge	knowledge	NOUN
fbem-13202	84	14	and	and	CCONJ
fbem-13202	84	15	skills	skill	NOUN
fbem-13202	84	16	,	,	PUNCT
fbem-13202	84	17	and	and	CCONJ
fbem-13202	84	18	be	be	AUX
fbem-13202	84	19	familiar	familiar	ADJ
fbem-13202	84	20	with	with	ADP
fbem-13202	84	21	the	the	DET
fbem-13202	84	22	operation	operation	NOUN
fbem-13202	84	23	and	and	CCONJ
fbem-13202	84	24	maintenance	maintenance	NOUN
fbem-13202	84	25	of	of	ADP
fbem-13202	84	26	accounting	accounting	NOUN
fbem-13202	84	27	information	information	NOUN
fbem-13202	84	28	systems	system	NOUN
fbem-13202	84	29	,	,	PUNCT
fbem-13202	84	30	as	as	ADV
fbem-13202	84	31	well	well	ADV
fbem-13202	84	32	as	as	ADP
fbem-13202	84	33	relevant	relevant	ADJ
fbem-13202	84	34	financial	financial	ADJ
fbem-13202	84	35	regulations	regulation	NOUN
fbem-13202	84	36	and	and	CCONJ
fbem-13202	84	37	norms	norm	NOUN
fbem-13202	84	38	.	.	PUNCT
fbem-13202	85	1	in	in	ADP
fbem-13202	85	2	summary	summary	NOUN
fbem-13202	85	3	,	,	PUNCT
fbem-13202	85	4	adjusting	adjust	VERB
fbem-13202	85	5	the	the	DET
fbem-13202	85	6	design	design	NOUN
fbem-13202	85	7	of	of	ADP
fbem-13202	85	8	the	the	DET
fbem-13202	85	9	accounting	accounting	NOUN
fbem-13202	85	10	information	information	NOUN
fbem-13202	85	11	system	system	NOUN
fbem-13202	85	12	is	be	AUX
fbem-13202	85	13	an	an	DET
fbem-13202	85	14	important	important	ADJ
fbem-13202	85	15	countermeasure	countermeasure	NOUN
fbem-13202	85	16	to	to	ADP
fbem-13202	85	17	the	the	DET
fbem-13202	85	18	problem	problem	NOUN
fbem-13202	85	19	of	of	ADP
fbem-13202	85	20	accounting	accounting	NOUN
fbem-13202	85	21	information	information	NOUN
fbem-13202	85	22	leakage	leakage	NOUN
fbem-13202	85	23	in	in	ADP
fbem-13202	85	24	the	the	DET
fbem-13202	85	25	steel	steel	NOUN
fbem-13202	85	26	industry	industry	NOUN
fbem-13202	85	27	.	.	PUNCT
fbem-13202	86	1	by	by	ADP
fbem-13202	86	2	strengthening	strengthen	VERB
fbem-13202	86	3	the	the	DET
fbem-13202	86	4	flexibility	flexibility	NOUN
fbem-13202	86	5	and	and	CCONJ
fbem-13202	86	6	expandability	expandability	NOUN
fbem-13202	86	7	of	of	ADP
fbem-13202	86	8	the	the	DET
fbem-13202	86	9	system	system	NOUN
fbem-13202	86	10	,	,	PUNCT
fbem-13202	86	11	optimising	optimise	VERB
fbem-13202	86	12	the	the	DET
fbem-13202	86	13	data	datum	NOUN
fbem-13202	86	14	collection	collection	NOUN
fbem-13202	86	15	and	and	CCONJ
fbem-13202	86	16	processing	processing	NOUN
fbem-13202	86	17	functions	function	NOUN
fbem-13202	86	18	,	,	PUNCT
fbem-13202	86	19	strengthening	strengthen	VERB
fbem-13202	86	20	the	the	DET
fbem-13202	86	21	internal	internal	ADJ
fbem-13202	86	22	control	control	NOUN
fbem-13202	86	23	functions	function	NOUN
fbem-13202	86	24	,	,	PUNCT
fbem-13202	86	25	and	and	CCONJ
fbem-13202	86	26	enhancing	enhance	VERB
fbem-13202	86	27	the	the	DET
fbem-13202	86	28	training	training	NOUN
fbem-13202	86	29	and	and	CCONJ
fbem-13202	86	30	quality	quality	NOUN
fbem-13202	86	31	of	of	ADP
fbem-13202	86	32	accounting	accounting	NOUN
fbem-13202	86	33	personnel	personnel	NOUN
fbem-13202	86	34	,	,	PUNCT
fbem-13202	86	35	the	the	DET
fbem-13202	86	36	occurrence	occurrence	NOUN
fbem-13202	86	37	of	of	ADP
fbem-13202	86	38	accounting	accounting	NOUN
fbem-13202	86	39	information	information	NOUN
fbem-13202	86	40	leakage	leakage	NOUN
fbem-13202	86	41	can	can	AUX
fbem-13202	86	42	be	be	AUX
fbem-13202	86	43	effectively	effectively	ADV
fbem-13202	86	44	reduced	reduce	VERB
fbem-13202	86	45	,	,	PUNCT
fbem-13202	86	46	and	and	CCONJ
fbem-13202	86	47	the	the	DET
fbem-13202	86	48	reliability	reliability	NOUN
fbem-13202	86	49	and	and	CCONJ
fbem-13202	86	50	accuracy	accuracy	NOUN
fbem-13202	86	51	of	of	ADP
fbem-13202	86	52	financial	financial	ADJ
fbem-13202	86	53	information	information	NOUN
fbem-13202	86	54	of	of	ADP
fbem-13202	86	55	iron	iron	NOUN
fbem-13202	86	56	and	and	CCONJ
fbem-13202	86	57	steel	steel	NOUN
fbem-13202	86	58	enterprises	enterprise	NOUN
fbem-13202	86	59	can	can	AUX
fbem-13202	86	60	be	be	AUX
fbem-13202	86	61	improved	improve	VERB
fbem-13202	86	62	.	.	PUNCT
fbem-13202	87	1	4.2	4.2	NUM
fbem-13202	87	2	.	.	PUNCT
fbem-13202	87	3	enhance	enhance	VERB
fbem-13202	87	4	the	the	DET
fbem-13202	87	5	quality	quality	NOUN
fbem-13202	87	6	control	control	NOUN
fbem-13202	87	7	of	of	ADP
fbem-13202	87	8	accounting	accounting	NOUN
fbem-13202	87	9	information	information	NOUN
fbem-13202	87	10	enhancing	enhance	VERB
fbem-13202	87	11	the	the	DET
fbem-13202	87	12	quality	quality	NOUN
fbem-13202	87	13	control	control	NOUN
fbem-13202	87	14	of	of	ADP
fbem-13202	87	15	accounting	accounting	NOUN
fbem-13202	87	16	information	information	NOUN
fbem-13202	87	17	is	be	AUX
fbem-13202	87	18	one	one	NUM
fbem-13202	87	19	of	of	ADP
fbem-13202	87	20	the	the	DET
fbem-13202	87	21	important	important	ADJ
fbem-13202	87	22	countermeasures	countermeasure	NOUN
fbem-13202	87	23	to	to	PART
fbem-13202	87	24	solve	solve	VERB
fbem-13202	87	25	the	the	DET
fbem-13202	87	26	phenomenon	phenomenon	NOUN
fbem-13202	87	27	of	of	ADP
fbem-13202	87	28	accounting	account	VERB
fbem-13202	87	29	information	information	NOUN
fbem-13202	87	30	criticism	criticism	NOUN
fbem-13202	87	31	and	and	CCONJ
fbem-13202	87	32	omission	omission	NOUN
fbem-13202	87	33	in	in	ADP
fbem-13202	87	34	the	the	DET
fbem-13202	87	35	iron	iron	NOUN
fbem-13202	87	36	and	and	CCONJ
fbem-13202	87	37	steel	steel	NOUN
fbem-13202	87	38	industry	industry	NOUN
fbem-13202	87	39	.	.	PUNCT
fbem-13202	88	1	in	in	ADP
fbem-13202	88	2	the	the	DET
fbem-13202	88	3	current	current	ADJ
fbem-13202	88	4	information	information	NOUN
fbem-13202	88	5	age	age	NOUN
fbem-13202	88	6	,	,	PUNCT
fbem-13202	88	7	high	high	ADJ
fbem-13202	88	8	-	-	PUNCT
fbem-13202	88	9	quality	quality	NOUN
fbem-13202	88	10	accounting	accounting	NOUN
fbem-13202	88	11	information	information	NOUN
fbem-13202	88	12	is	be	AUX
fbem-13202	88	13	of	of	ADP
fbem-13202	88	14	great	great	ADJ
fbem-13202	88	15	significance	significance	NOUN
fbem-13202	88	16	to	to	ADP
fbem-13202	88	17	the	the	DET
fbem-13202	88	18	decision	decision	NOUN
fbem-13202	88	19	-	-	PUNCT
fbem-13202	88	20	making	making	NOUN
fbem-13202	88	21	of	of	ADP
fbem-13202	88	22	iron	iron	NOUN
fbem-13202	88	23	and	and	CCONJ
fbem-13202	88	24	steel	steel	NOUN
fbem-13202	88	25	enterprises	enterprise	NOUN
fbem-13202	88	26	.	.	PUNCT
fbem-13202	89	1	however	however	ADV
fbem-13202	89	2	,	,	PUNCT
fbem-13202	89	3	there	there	PRON
fbem-13202	89	4	are	be	VERB
fbem-13202	89	5	certain	certain	ADJ
fbem-13202	89	6	deficiencies	deficiency	NOUN
fbem-13202	89	7	in	in	ADP
fbem-13202	89	8	the	the	DET
fbem-13202	89	9	quality	quality	NOUN
fbem-13202	89	10	control	control	NOUN
fbem-13202	89	11	of	of	ADP
fbem-13202	89	12	accounting	accounting	NOUN
fbem-13202	89	13	information	information	NOUN
fbem-13202	89	14	in	in	ADP
fbem-13202	89	15	the	the	DET
fbem-13202	89	16	steel	steel	NOUN
fbem-13202	89	17	industry	industry	NOUN
fbem-13202	89	18	.	.	PUNCT
fbem-13202	90	1	accounting	account	VERB
fbem-13202	90	2	information	information	NOUN
fbem-13202	90	3	in	in	ADP
fbem-13202	90	4	the	the	DET
fbem-13202	90	5	iron	iron	NOUN
fbem-13202	90	6	and	and	CCONJ
fbem-13202	90	7	steel	steel	NOUN
fbem-13202	90	8	industry	industry	NOUN
fbem-13202	90	9	has	have	VERB
fbem-13202	90	10	inaccurate	inaccurate	ADJ
fbem-13202	90	11	data	datum	NOUN
fbem-13202	90	12	and	and	CCONJ
fbem-13202	90	13	insufficient	insufficient	ADJ
fbem-13202	90	14	transparency	transparency	NOUN
fbem-13202	90	15	of	of	ADP
fbem-13202	90	16	disclosure	disclosure	NOUN
fbem-13202	90	17	it	it	PRON
fbem-13202	90	18	is	be	AUX
fbem-13202	90	19	mainly	mainly	ADV
fbem-13202	90	20	due	due	ADJ
fbem-13202	90	21	to	to	ADP
fbem-13202	90	22	errors	error	NOUN
fbem-13202	90	23	in	in	ADP
fbem-13202	90	24	the	the	DET
fbem-13202	90	25	process	process	NOUN
fbem-13202	90	26	of	of	ADP
fbem-13202	90	27	information	information	NOUN
fbem-13202	90	28	entry	entry	NOUN
fbem-13202	90	29	or	or	CCONJ
fbem-13202	90	30	problems	problem	NOUN
fbem-13202	90	31	in	in	ADP
fbem-13202	90	32	data	datum	NOUN
fbem-13202	90	33	collection	collection	NOUN
fbem-13202	90	34	and	and	CCONJ
fbem-13202	90	35	processing	processing	NOUN
fbem-13202	90	36	.	.	PUNCT
fbem-13202	91	1	lack	lack	NOUN
fbem-13202	91	2	of	of	ADP
fbem-13202	91	3	transparency	transparency	NOUN
fbem-13202	91	4	will	will	AUX
fbem-13202	91	5	not	not	PART
fbem-13202	91	6	only	only	ADV
fbem-13202	91	7	lead	lead	VERB
fbem-13202	91	8	to	to	ADP
fbem-13202	91	9	the	the	DET
fbem-13202	91	10	omission	omission	NOUN
fbem-13202	91	11	of	of	ADP
fbem-13202	91	12	information	information	NOUN
fbem-13202	91	13	,	,	PUNCT
fbem-13202	91	14	but	but	CCONJ
fbem-13202	91	15	also	also	ADV
fbem-13202	91	16	weaken	weaken	VERB
fbem-13202	91	17	the	the	DET
fbem-13202	91	18	trust	trust	NOUN
fbem-13202	91	19	relationship	relationship	NOUN
fbem-13202	91	20	between	between	ADP
fbem-13202	91	21	enterprises	enterprise	NOUN
fbem-13202	91	22	and	and	CCONJ
fbem-13202	91	23	investors	investor	NOUN
fbem-13202	91	24	.	.	PUNCT
fbem-13202	92	1	in	in	ADP
fbem-13202	92	2	order	order	NOUN
fbem-13202	92	3	to	to	PART
fbem-13202	92	4	enhance	enhance	VERB
fbem-13202	92	5	the	the	DET
fbem-13202	92	6	quality	quality	NOUN
fbem-13202	92	7	control	control	NOUN
fbem-13202	92	8	of	of	ADP
fbem-13202	92	9	accounting	accounting	NOUN
fbem-13202	92	10	information	information	NOUN
fbem-13202	92	11	,	,	PUNCT
fbem-13202	92	12	it	it	PRON
fbem-13202	92	13	is	be	AUX
fbem-13202	92	14	necessary	necessary	ADJ
fbem-13202	92	15	to	to	PART
fbem-13202	92	16	set	set	VERB
fbem-13202	92	17	up	up	ADP
fbem-13202	92	18	a	a	DET
fbem-13202	92	19	strict	strict	ADJ
fbem-13202	92	20	review	review	NOUN
fbem-13202	92	21	mechanism	mechanism	NOUN
fbem-13202	92	22	in	in	ADP
fbem-13202	92	23	the	the	DET
fbem-13202	92	24	data	data	NOUN
fbem-13202	92	25	entry	entry	NOUN
fbem-13202	92	26	process	process	NOUN
fbem-13202	92	27	to	to	PART
fbem-13202	92	28	ensure	ensure	VERB
fbem-13202	92	29	the	the	DET
fbem-13202	92	30	accuracy	accuracy	NOUN
fbem-13202	92	31	and	and	CCONJ
fbem-13202	92	32	reliability	reliability	NOUN
fbem-13202	92	33	of	of	ADP
fbem-13202	92	34	the	the	DET
fbem-13202	92	35	data	datum	NOUN
fbem-13202	92	36	.	.	PUNCT
fbem-13202	93	1	the	the	DET
fbem-13202	93	2	disclosure	disclosure	NOUN
fbem-13202	93	3	requirements	requirement	NOUN
fbem-13202	93	4	and	and	CCONJ
fbem-13202	93	5	128	128	NUM
fbem-13202	93	6	processes	process	NOUN
fbem-13202	93	7	of	of	ADP
fbem-13202	93	8	accounting	accounting	NOUN
fbem-13202	93	9	information	information	NOUN
fbem-13202	93	10	should	should	AUX
fbem-13202	93	11	be	be	AUX
fbem-13202	93	12	clarified	clarify	VERB
fbem-13202	93	13	,	,	PUNCT
fbem-13202	93	14	and	and	CCONJ
fbem-13202	93	15	the	the	DET
fbem-13202	93	16	supervision	supervision	NOUN
fbem-13202	93	17	and	and	CCONJ
fbem-13202	93	18	inspection	inspection	NOUN
fbem-13202	93	19	of	of	ADP
fbem-13202	93	20	the	the	DET
fbem-13202	93	21	disclosed	disclose	VERB
fbem-13202	93	22	information	information	NOUN
fbem-13202	93	23	should	should	AUX
fbem-13202	93	24	be	be	AUX
fbem-13202	93	25	strengthened	strengthen	VERB
fbem-13202	93	26	to	to	PART
fbem-13202	93	27	ensure	ensure	VERB
fbem-13202	93	28	the	the	DET
fbem-13202	93	29	openness	openness	NOUN
fbem-13202	93	30	and	and	CCONJ
fbem-13202	93	31	transparency	transparency	NOUN
fbem-13202	93	32	of	of	ADP
fbem-13202	93	33	the	the	DET
fbem-13202	93	34	information	information	NOUN
fbem-13202	93	35	.	.	PUNCT
fbem-13202	94	1	the	the	DET
fbem-13202	94	2	imperfect	imperfect	ADJ
fbem-13202	94	3	control	control	NOUN
fbem-13202	94	4	mechanism	mechanism	NOUN
fbem-13202	94	5	of	of	ADP
fbem-13202	94	6	accounting	accounting	NOUN
fbem-13202	94	7	information	information	NOUN
fbem-13202	94	8	quality	quality	NOUN
fbem-13202	94	9	is	be	AUX
fbem-13202	94	10	also	also	ADV
fbem-13202	94	11	one	one	NUM
fbem-13202	94	12	of	of	ADP
fbem-13202	94	13	the	the	DET
fbem-13202	94	14	important	important	ADJ
fbem-13202	94	15	reasons	reason	NOUN
fbem-13202	94	16	for	for	ADP
fbem-13202	94	17	the	the	DET
fbem-13202	94	18	batch	batch	NOUN
fbem-13202	94	19	leakage	leakage	NOUN
fbem-13202	94	20	of	of	ADP
fbem-13202	94	21	accounting	accounting	NOUN
fbem-13202	94	22	information	information	NOUN
fbem-13202	94	23	.	.	PUNCT
fbem-13202	95	1	in	in	ADP
fbem-13202	95	2	the	the	DET
fbem-13202	95	3	iron	iron	NOUN
fbem-13202	95	4	and	and	CCONJ
fbem-13202	95	5	steel	steel	NOUN
fbem-13202	95	6	industry	industry	NOUN
fbem-13202	95	7	,	,	PUNCT
fbem-13202	95	8	there	there	PRON
fbem-13202	95	9	is	be	VERB
fbem-13202	95	10	a	a	DET
fbem-13202	95	11	lack	lack	NOUN
fbem-13202	95	12	of	of	ADP
fbem-13202	95	13	effective	effective	ADJ
fbem-13202	95	14	internal	internal	ADJ
fbem-13202	95	15	control	control	NOUN
fbem-13202	95	16	system	system	NOUN
fbem-13202	95	17	and	and	CCONJ
fbem-13202	95	18	standardised	standardised	ADJ
fbem-13202	95	19	accounting	accounting	NOUN
fbem-13202	95	20	procedures	procedure	NOUN
fbem-13202	95	21	.	.	PUNCT
fbem-13202	96	1	iron	iron	NOUN
fbem-13202	96	2	and	and	CCONJ
fbem-13202	96	3	steel	steel	NOUN
fbem-13202	96	4	enterprises	enterprise	NOUN
fbem-13202	96	5	should	should	AUX
fbem-13202	96	6	establish	establish	VERB
fbem-13202	96	7	a	a	DET
fbem-13202	96	8	sound	sound	ADJ
fbem-13202	96	9	internal	internal	ADJ
fbem-13202	96	10	control	control	NOUN
fbem-13202	96	11	system	system	NOUN
fbem-13202	96	12	,	,	PUNCT
fbem-13202	96	13	clarify	clarify	VERB
fbem-13202	96	14	job	job	NOUN
fbem-13202	96	15	responsibilities	responsibility	NOUN
fbem-13202	96	16	and	and	CCONJ
fbem-13202	96	17	authority	authority	NOUN
fbem-13202	96	18	,	,	PUNCT
fbem-13202	96	19	and	and	CCONJ
fbem-13202	96	20	strengthen	strengthen	VERB
fbem-13202	96	21	the	the	DET
fbem-13202	96	22	supervision	supervision	NOUN
fbem-13202	96	23	of	of	ADP
fbem-13202	96	24	the	the	DET
fbem-13202	96	25	accounting	accounting	NOUN
fbem-13202	96	26	process	process	NOUN
fbem-13202	96	27	strengthening	strengthen	VERB
fbem-13202	96	28	the	the	DET
fbem-13202	96	29	quality	quality	NOUN
fbem-13202	96	30	control	control	NOUN
fbem-13202	96	31	of	of	ADP
fbem-13202	96	32	accounting	accounting	NOUN
fbem-13202	96	33	information	information	NOUN
fbem-13202	96	34	also	also	ADV
fbem-13202	96	35	needs	need	VERB
fbem-13202	96	36	to	to	PART
fbem-13202	96	37	rely	rely	VERB
fbem-13202	96	38	on	on	ADP
fbem-13202	96	39	the	the	DET
fbem-13202	96	40	support	support	NOUN
fbem-13202	96	41	of	of	ADP
fbem-13202	96	42	technical	technical	ADJ
fbem-13202	96	43	means	mean	NOUN
fbem-13202	96	44	.	.	PUNCT
fbem-13202	97	1	with	with	ADP
fbem-13202	97	2	the	the	DET
fbem-13202	97	3	rapid	rapid	ADJ
fbem-13202	97	4	development	development	NOUN
fbem-13202	97	5	of	of	ADP
fbem-13202	97	6	information	information	NOUN
fbem-13202	97	7	technology	technology	NOUN
fbem-13202	97	8	,	,	PUNCT
fbem-13202	97	9	it	it	PRON
fbem-13202	97	10	has	have	AUX
fbem-13202	97	11	become	become	VERB
fbem-13202	97	12	possible	possible	ADJ
fbem-13202	97	13	to	to	PART
fbem-13202	97	14	use	use	VERB
fbem-13202	97	15	big	big	ADJ
fbem-13202	97	16	data	datum	NOUN
fbem-13202	97	17	,	,	PUNCT
fbem-13202	97	18	artificial	artificial	ADJ
fbem-13202	97	19	intelligence	intelligence	NOUN
fbem-13202	97	20	and	and	CCONJ
fbem-13202	97	21	other	other	ADJ
fbem-13202	97	22	technical	technical	ADJ
fbem-13202	97	23	means	mean	NOUN
fbem-13202	97	24	to	to	PART
fbem-13202	97	25	improve	improve	VERB
fbem-13202	97	26	the	the	DET
fbem-13202	97	27	effect	effect	NOUN
fbem-13202	97	28	of	of	ADP
fbem-13202	97	29	accounting	accounting	NOUN
fbem-13202	97	30	information	information	NOUN
fbem-13202	97	31	quality	quality	NOUN
fbem-13202	97	32	control	control	NOUN
fbem-13202	97	33	.	.	PUNCT
fbem-13202	98	1	iron	iron	NOUN
fbem-13202	98	2	and	and	CCONJ
fbem-13202	98	3	steel	steel	NOUN
fbem-13202	98	4	enterprises	enterprise	NOUN
fbem-13202	98	5	can	can	AUX
fbem-13202	98	6	use	use	VERB
fbem-13202	98	7	these	these	DET
fbem-13202	98	8	technical	technical	ADJ
fbem-13202	98	9	means	mean	NOUN
fbem-13202	98	10	to	to	PART
fbem-13202	98	11	establish	establish	VERB
fbem-13202	98	12	information	information	NOUN
fbem-13202	98	13	systems	system	NOUN
fbem-13202	98	14	and	and	CCONJ
fbem-13202	98	15	data	datum	NOUN
fbem-13202	98	16	analysis	analysis	NOUN
fbem-13202	98	17	platforms	platform	NOUN
fbem-13202	98	18	,	,	PUNCT
fbem-13202	98	19	comprehensive	comprehensive	ADJ
fbem-13202	98	20	monitoring	monitoring	NOUN
fbem-13202	98	21	and	and	CCONJ
fbem-13202	98	22	analysis	analysis	NOUN
fbem-13202	98	23	of	of	ADP
fbem-13202	98	24	accounting	accounting	NOUN
fbem-13202	98	25	information	information	NOUN
fbem-13202	98	26	,	,	PUNCT
fbem-13202	98	27	timely	timely	ADJ
fbem-13202	98	28	detection	detection	NOUN
fbem-13202	98	29	and	and	CCONJ
fbem-13202	98	30	correction	correction	NOUN
fbem-13202	98	31	of	of	ADP
fbem-13202	98	32	batch	batch	NOUN
fbem-13202	98	33	omission	omission	NOUN
fbem-13202	98	34	problems	problem	NOUN
fbem-13202	98	35	.	.	PUNCT
fbem-13202	99	1	[	[	X
fbem-13202	99	2	13	13	NUM
fbem-13202	99	3	]	]	PUNCT
fbem-13202	99	4	in	in	ADP
fbem-13202	99	5	conclusion	conclusion	NOUN
fbem-13202	99	6	,	,	PUNCT
fbem-13202	99	7	enhancing	enhance	VERB
fbem-13202	99	8	the	the	DET
fbem-13202	99	9	quality	quality	NOUN
fbem-13202	99	10	control	control	NOUN
fbem-13202	99	11	of	of	ADP
fbem-13202	99	12	accounting	accounting	NOUN
fbem-13202	99	13	information	information	NOUN
fbem-13202	99	14	is	be	AUX
fbem-13202	99	15	an	an	DET
fbem-13202	99	16	important	important	ADJ
fbem-13202	99	17	countermeasure	countermeasure	NOUN
fbem-13202	99	18	for	for	ADP
fbem-13202	99	19	solving	solve	VERB
fbem-13202	99	20	the	the	DET
fbem-13202	99	21	problem	problem	NOUN
fbem-13202	99	22	of	of	ADP
fbem-13202	99	23	accounting	accounting	NOUN
fbem-13202	99	24	information	information	NOUN
fbem-13202	99	25	leakage	leakage	NOUN
fbem-13202	99	26	in	in	ADP
fbem-13202	99	27	the	the	DET
fbem-13202	99	28	iron	iron	NOUN
fbem-13202	99	29	and	and	CCONJ
fbem-13202	99	30	steel	steel	NOUN
fbem-13202	99	31	industry	industry	NOUN
fbem-13202	99	32	.	.	PUNCT
fbem-13202	100	1	strengthening	strengthen	VERB
fbem-13202	100	2	data	datum	NOUN
fbem-13202	100	3	accuracy	accuracy	NOUN
fbem-13202	100	4	,	,	PUNCT
fbem-13202	100	5	transparency	transparency	NOUN
fbem-13202	100	6	of	of	ADP
fbem-13202	100	7	information	information	NOUN
fbem-13202	100	8	disclosure	disclosure	NOUN
fbem-13202	100	9	,	,	PUNCT
fbem-13202	100	10	establishment	establishment	NOUN
fbem-13202	100	11	of	of	ADP
fbem-13202	100	12	internal	internal	ADJ
fbem-13202	100	13	control	control	NOUN
fbem-13202	100	14	system	system	NOUN
fbem-13202	100	15	and	and	CCONJ
fbem-13202	100	16	use	use	NOUN
fbem-13202	100	17	of	of	ADP
fbem-13202	100	18	technical	technical	ADJ
fbem-13202	100	19	support	support	NOUN
fbem-13202	100	20	can	can	AUX
fbem-13202	100	21	effectively	effectively	ADV
fbem-13202	100	22	improve	improve	VERB
fbem-13202	100	23	the	the	DET
fbem-13202	100	24	quality	quality	NOUN
fbem-13202	100	25	of	of	ADP
fbem-13202	100	26	accounting	accounting	NOUN
fbem-13202	100	27	information	information	NOUN
fbem-13202	100	28	in	in	ADP
fbem-13202	100	29	the	the	DET
fbem-13202	100	30	iron	iron	NOUN
fbem-13202	100	31	and	and	CCONJ
fbem-13202	100	32	steel	steel	NOUN
fbem-13202	100	33	industry	industry	NOUN
fbem-13202	100	34	and	and	CCONJ
fbem-13202	100	35	provide	provide	VERB
fbem-13202	100	36	reliable	reliable	ADJ
fbem-13202	100	37	support	support	NOUN
fbem-13202	100	38	for	for	ADP
fbem-13202	100	39	enterprise	enterprise	NOUN
fbem-13202	100	40	decisionmaking	decisionmaking	NOUN
fbem-13202	100	41	.	.	PUNCT
fbem-13202	101	1	4.3	4.3	NUM
fbem-13202	101	2	.	.	PUNCT
fbem-13202	101	3	improve	improve	VERB
fbem-13202	101	4	relevant	relevant	ADJ
fbem-13202	101	5	regulations	regulation	NOUN
fbem-13202	101	6	and	and	CCONJ
fbem-13202	101	7	systems	system	NOUN
fbem-13202	101	8	currently	currently	ADV
fbem-13202	101	9	,	,	PUNCT
fbem-13202	101	10	the	the	DET
fbem-13202	101	11	iron	iron	NOUN
fbem-13202	101	12	and	and	CCONJ
fbem-13202	101	13	steel	steel	NOUN
fbem-13202	101	14	industry	industry	NOUN
fbem-13202	101	15	plays	play	VERB
fbem-13202	101	16	a	a	DET
fbem-13202	101	17	crucial	crucial	ADJ
fbem-13202	101	18	role	role	NOUN
fbem-13202	101	19	in	in	ADP
fbem-13202	101	20	the	the	DET
fbem-13202	101	21	global	global	ADJ
fbem-13202	101	22	economic	economic	ADJ
fbem-13202	101	23	development	development	NOUN
fbem-13202	101	24	.	.	PUNCT
fbem-13202	102	1	however	however	ADV
fbem-13202	102	2	,	,	PUNCT
fbem-13202	102	3	the	the	DET
fbem-13202	102	4	problem	problem	NOUN
fbem-13202	102	5	of	of	ADP
fbem-13202	102	6	batching	batching	NOUN
fbem-13202	102	7	and	and	CCONJ
fbem-13202	102	8	omission	omission	NOUN
fbem-13202	102	9	of	of	ADP
fbem-13202	102	10	accounting	accounting	NOUN
fbem-13202	102	11	information	information	NOUN
fbem-13202	102	12	in	in	ADP
fbem-13202	102	13	the	the	DET
fbem-13202	102	14	iron	iron	NOUN
fbem-13202	102	15	and	and	CCONJ
fbem-13202	102	16	steel	steel	NOUN
fbem-13202	102	17	industry	industry	NOUN
fbem-13202	102	18	is	be	AUX
fbem-13202	102	19	becoming	become	VERB
fbem-13202	102	20	more	more	ADV
fbem-13202	102	21	and	and	CCONJ
fbem-13202	102	22	more	more	ADV
fbem-13202	102	23	prominent	prominent	ADJ
fbem-13202	102	24	.	.	PUNCT
fbem-13202	103	1	this	this	PRON
fbem-13202	103	2	has	have	AUX
fbem-13202	103	3	resulted	result	VERB
fbem-13202	103	4	in	in	ADP
fbem-13202	103	5	serious	serious	ADJ
fbem-13202	103	6	challenges	challenge	NOUN
fbem-13202	103	7	and	and	CCONJ
fbem-13202	103	8	risks	risk	NOUN
fbem-13202	103	9	faced	face	VERB
fbem-13202	103	10	by	by	ADP
fbem-13202	103	11	companies	company	NOUN
fbem-13202	103	12	and	and	CCONJ
fbem-13202	103	13	decision	decision	NOUN
fbem-13202	103	14	makers	maker	NOUN
fbem-13202	103	15	in	in	ADP
fbem-13202	103	16	the	the	DET
fbem-13202	103	17	industry	industry	NOUN
fbem-13202	103	18	in	in	ADP
fbem-13202	103	19	their	their	PRON
fbem-13202	103	20	decision	decision	NOUN
fbem-13202	103	21	-	-	PUNCT
fbem-13202	103	22	making	make	VERB
fbem-13202	103	23	process	process	NOUN
fbem-13202	103	24	.	.	PUNCT
fbem-13202	104	1	therefore	therefore	ADV
fbem-13202	104	2	,	,	PUNCT
fbem-13202	104	3	it	it	PRON
fbem-13202	104	4	is	be	AUX
fbem-13202	104	5	necessary	necessary	ADJ
fbem-13202	104	6	to	to	PART
fbem-13202	104	7	study	study	VERB
fbem-13202	104	8	and	and	CCONJ
fbem-13202	104	9	analyse	analyse	VERB
fbem-13202	104	10	the	the	DET
fbem-13202	104	11	root	root	NOUN
fbem-13202	104	12	causes	cause	NOUN
fbem-13202	104	13	of	of	ADP
fbem-13202	104	14	this	this	DET
fbem-13202	104	15	problem	problem	NOUN
fbem-13202	104	16	in	in	ADP
fbem-13202	104	17	depth	depth	NOUN
fbem-13202	104	18	in	in	ADP
fbem-13202	104	19	order	order	NOUN
fbem-13202	104	20	to	to	PART
fbem-13202	104	21	find	find	VERB
fbem-13202	104	22	appropriate	appropriate	ADJ
fbem-13202	104	23	countermeasures	countermeasure	NOUN
fbem-13202	104	24	and	and	CCONJ
fbem-13202	104	25	solutions	solution	NOUN
fbem-13202	104	26	.	.	PUNCT
fbem-13202	105	1	we	we	PRON
fbem-13202	105	2	need	need	VERB
fbem-13202	105	3	to	to	PART
fbem-13202	105	4	understand	understand	VERB
fbem-13202	105	5	the	the	DET
fbem-13202	105	6	importance	importance	NOUN
fbem-13202	105	7	of	of	ADP
fbem-13202	105	8	accounting	account	VERB
fbem-13202	105	9	information	information	NOUN
fbem-13202	105	10	in	in	ADP
fbem-13202	105	11	the	the	DET
fbem-13202	105	12	steel	steel	NOUN
fbem-13202	105	13	industry	industry	NOUN
fbem-13202	105	14	.	.	PUNCT
fbem-13202	106	1	in	in	ADP
fbem-13202	106	2	steel	steel	NOUN
fbem-13202	106	3	companies	company	NOUN
fbem-13202	106	4	,	,	PUNCT
fbem-13202	106	5	decision	decision	NOUN
fbem-13202	106	6	makers	maker	NOUN
fbem-13202	106	7	need	need	VERB
fbem-13202	106	8	accurate	accurate	ADJ
fbem-13202	106	9	,	,	PUNCT
fbem-13202	106	10	complete	complete	ADJ
fbem-13202	106	11	and	and	CCONJ
fbem-13202	106	12	timely	timely	ADJ
fbem-13202	106	13	information	information	NOUN
fbem-13202	106	14	in	in	ADP
fbem-13202	106	15	order	order	NOUN
fbem-13202	106	16	to	to	PART
fbem-13202	106	17	make	make	VERB
fbem-13202	106	18	informed	informed	ADJ
fbem-13202	106	19	business	business	NOUN
fbem-13202	106	20	and	and	CCONJ
fbem-13202	106	21	investment	investment	NOUN
fbem-13202	106	22	decisions	decision	NOUN
fbem-13202	106	23	.	.	PUNCT
fbem-13202	107	1	for	for	ADP
fbem-13202	107	2	example	example	NOUN
fbem-13202	107	3	,	,	PUNCT
fbem-13202	107	4	they	they	PRON
fbem-13202	107	5	need	need	VERB
fbem-13202	107	6	information	information	NOUN
fbem-13202	107	7	about	about	ADP
fbem-13202	107	8	cost	cost	NOUN
fbem-13202	107	9	structure	structure	NOUN
fbem-13202	107	10	,	,	PUNCT
fbem-13202	107	11	revenue	revenue	NOUN
fbem-13202	107	12	sources	source	NOUN
fbem-13202	107	13	,	,	PUNCT
fbem-13202	107	14	profit	profit	NOUN
fbem-13202	107	15	levels	level	NOUN
fbem-13202	107	16	,	,	PUNCT
fbem-13202	107	17	and	and	CCONJ
fbem-13202	107	18	capital	capital	NOUN
fbem-13202	107	19	operating	operating	NOUN
fbem-13202	107	20	conditions	condition	NOUN
fbem-13202	107	21	in	in	ADP
fbem-13202	107	22	order	order	NOUN
fbem-13202	107	23	to	to	PART
fbem-13202	107	24	maintain	maintain	VERB
fbem-13202	107	25	business	business	NOUN
fbem-13202	107	26	competitiveness	competitiveness	NOUN
fbem-13202	107	27	and	and	CCONJ
fbem-13202	107	28	achieve	achieve	VERB
fbem-13202	107	29	sustainable	sustainable	ADJ
fbem-13202	107	30	growth	growth	NOUN
fbem-13202	107	31	.	.	PUNCT
fbem-13202	108	1	therefore	therefore	ADV
fbem-13202	108	2	,	,	PUNCT
fbem-13202	108	3	the	the	DET
fbem-13202	108	4	application	application	NOUN
fbem-13202	108	5	of	of	ADP
fbem-13202	108	6	accounting	accounting	NOUN
fbem-13202	108	7	information	information	NOUN
fbem-13202	108	8	in	in	ADP
fbem-13202	108	9	the	the	DET
fbem-13202	108	10	steel	steel	NOUN
fbem-13202	108	11	industry	industry	NOUN
fbem-13202	108	12	can	can	AUX
fbem-13202	108	13	not	not	PART
fbem-13202	108	14	be	be	AUX
fbem-13202	108	15	ignored	ignore	VERB
fbem-13202	108	16	.	.	PUNCT
fbem-13202	109	1	in	in	ADP
fbem-13202	109	2	practice	practice	NOUN
fbem-13202	109	3	,	,	PUNCT
fbem-13202	109	4	we	we	PRON
fbem-13202	109	5	find	find	VERB
fbem-13202	109	6	that	that	SCONJ
fbem-13202	109	7	many	many	ADJ
fbem-13202	109	8	steel	steel	NOUN
fbem-13202	109	9	enterprises	enterprise	NOUN
fbem-13202	109	10	have	have	VERB
fbem-13202	109	11	the	the	DET
fbem-13202	109	12	problem	problem	NOUN
fbem-13202	109	13	of	of	ADP
fbem-13202	109	14	batch	batch	NOUN
fbem-13202	109	15	and	and	CCONJ
fbem-13202	109	16	omission	omission	NOUN
fbem-13202	109	17	of	of	ADP
fbem-13202	109	18	accounting	accounting	NOUN
fbem-13202	109	19	information	information	NOUN
fbem-13202	109	20	.	.	PUNCT
fbem-13202	110	1	this	this	DET
fbem-13202	110	2	problem	problem	NOUN
fbem-13202	110	3	manifests	manifest	VERB
fbem-13202	110	4	itself	itself	PRON
fbem-13202	110	5	in	in	ADP
fbem-13202	110	6	the	the	DET
fbem-13202	110	7	form	form	NOUN
fbem-13202	110	8	of	of	ADP
fbem-13202	110	9	omissions	omission	NOUN
fbem-13202	110	10	or	or	CCONJ
fbem-13202	110	11	incorrect	incorrect	ADJ
fbem-13202	110	12	records	record	NOUN
fbem-13202	110	13	in	in	ADP
fbem-13202	110	14	the	the	DET
fbem-13202	110	15	process	process	NOUN
fbem-13202	110	16	of	of	ADP
fbem-13202	110	17	preparing	prepare	VERB
fbem-13202	110	18	financial	financial	ADJ
fbem-13202	110	19	statements	statement	NOUN
fbem-13202	110	20	by	by	ADP
fbem-13202	110	21	enterprises	enterprise	NOUN
fbem-13202	110	22	.	.	PUNCT
fbem-13202	111	1	this	this	PRON
fbem-13202	111	2	leads	lead	VERB
fbem-13202	111	3	to	to	ADP
fbem-13202	111	4	incomplete	incomplete	ADJ
fbem-13202	111	5	and	and	CCONJ
fbem-13202	111	6	inaccurate	inaccurate	ADJ
fbem-13202	111	7	financial	financial	ADJ
fbem-13202	111	8	information	information	NOUN
fbem-13202	111	9	,	,	PUNCT
fbem-13202	111	10	which	which	PRON
fbem-13202	111	11	brings	bring	VERB
fbem-13202	111	12	uncertainty	uncertainty	NOUN
fbem-13202	111	13	to	to	ADP
fbem-13202	111	14	business	business	NOUN
fbem-13202	111	15	management	management	NOUN
fbem-13202	111	16	and	and	CCONJ
fbem-13202	111	17	regulatory	regulatory	ADJ
fbem-13202	111	18	authorities	authority	NOUN
fbem-13202	111	19	.	.	PUNCT
fbem-13202	112	1	we	we	PRON
fbem-13202	112	2	can	can	AUX
fbem-13202	112	3	analyse	analyse	VERB
fbem-13202	112	4	the	the	DET
fbem-13202	112	5	causes	cause	NOUN
fbem-13202	112	6	of	of	ADP
fbem-13202	112	7	the	the	DET
fbem-13202	112	8	problem	problem	NOUN
fbem-13202	112	9	of	of	ADP
fbem-13202	112	10	accounting	accounting	NOUN
fbem-13202	112	11	information	information	NOUN
fbem-13202	112	12	batch	batch	NOUN
fbem-13202	112	13	omission	omission	NOUN
fbem-13202	112	14	in	in	ADP
fbem-13202	112	15	the	the	DET
fbem-13202	112	16	iron	iron	NOUN
fbem-13202	112	17	and	and	CCONJ
fbem-13202	112	18	steel	steel	NOUN
fbem-13202	112	19	industry	industry	NOUN
fbem-13202	112	20	from	from	ADP
fbem-13202	112	21	several	several	ADJ
fbem-13202	112	22	aspects	aspect	NOUN
fbem-13202	112	23	.	.	PUNCT
fbem-13202	113	1	the	the	DET
fbem-13202	113	2	complexity	complexity	NOUN
fbem-13202	113	3	and	and	CCONJ
fbem-13202	113	4	high	high	ADJ
fbem-13202	113	5	risk	risk	NOUN
fbem-13202	113	6	of	of	ADP
fbem-13202	113	7	the	the	DET
fbem-13202	113	8	steel	steel	NOUN
fbem-13202	113	9	industry	industry	NOUN
fbem-13202	113	10	may	may	AUX
fbem-13202	113	11	lead	lead	VERB
fbem-13202	113	12	to	to	ADP
fbem-13202	113	13	the	the	DET
fbem-13202	113	14	omission	omission	NOUN
fbem-13202	113	15	of	of	ADP
fbem-13202	113	16	accounting	accounting	NOUN
fbem-13202	113	17	information	information	NOUN
fbem-13202	113	18	.	.	PUNCT
fbem-13202	114	1	the	the	DET
fbem-13202	114	2	unprofessionalism	unprofessionalism	NOUN
fbem-13202	114	3	of	of	ADP
fbem-13202	114	4	internal	internal	ADJ
fbem-13202	114	5	accountants	accountant	NOUN
fbem-13202	114	6	and	and	CCONJ
fbem-13202	114	7	the	the	DET
fbem-13202	114	8	lack	lack	NOUN
fbem-13202	114	9	of	of	ADP
fbem-13202	114	10	effective	effective	ADJ
fbem-13202	114	11	quality	quality	NOUN
fbem-13202	114	12	control	control	NOUN
fbem-13202	114	13	measures	measure	NOUN
fbem-13202	114	14	may	may	AUX
fbem-13202	114	15	be	be	AUX
fbem-13202	114	16	one	one	NUM
fbem-13202	114	17	of	of	ADP
fbem-13202	114	18	the	the	DET
fbem-13202	114	19	reasons	reason	NOUN
fbem-13202	114	20	for	for	ADP
fbem-13202	114	21	the	the	DET
fbem-13202	114	22	omission	omission	NOUN
fbem-13202	114	23	problem	problem	NOUN
fbem-13202	114	24	.	.	PUNCT
fbem-13202	115	1	at	at	ADP
fbem-13202	115	2	the	the	DET
fbem-13202	115	3	same	same	ADJ
fbem-13202	115	4	time	time	NOUN
fbem-13202	115	5	,	,	PUNCT
fbem-13202	115	6	the	the	DET
fbem-13202	115	7	imperfections	imperfection	NOUN
fbem-13202	115	8	and	and	CCONJ
fbem-13202	115	9	ineffective	ineffective	ADJ
fbem-13202	115	10	implementation	implementation	NOUN
fbem-13202	115	11	of	of	ADP
fbem-13202	115	12	relevant	relevant	ADJ
fbem-13202	115	13	regulations	regulation	NOUN
fbem-13202	115	14	and	and	CCONJ
fbem-13202	115	15	systems	system	NOUN
fbem-13202	115	16	also	also	ADV
fbem-13202	115	17	lead	lead	VERB
fbem-13202	115	18	to	to	ADP
fbem-13202	115	19	the	the	DET
fbem-13202	115	20	problem	problem	NOUN
fbem-13202	115	21	of	of	ADP
fbem-13202	115	22	accounting	account	VERB
fbem-13202	115	23	information	information	NOUN
fbem-13202	115	24	omission	omission	NOUN
fbem-13202	115	25	.	.	PUNCT
fbem-13202	116	1	we	we	PRON
fbem-13202	116	2	can	can	AUX
fbem-13202	116	3	propose	propose	VERB
fbem-13202	116	4	some	some	DET
fbem-13202	116	5	countermeasures	countermeasure	NOUN
fbem-13202	116	6	and	and	CCONJ
fbem-13202	116	7	solutions	solution	NOUN
fbem-13202	116	8	to	to	ADP
fbem-13202	116	9	the	the	DET
fbem-13202	116	10	phenomenon	phenomenon	NOUN
fbem-13202	116	11	of	of	ADP
fbem-13202	116	12	accounting	account	VERB
fbem-13202	116	13	information	information	NOUN
fbem-13202	116	14	criticism	criticism	NOUN
fbem-13202	116	15	and	and	CCONJ
fbem-13202	116	16	omission	omission	NOUN
fbem-13202	116	17	in	in	ADP
fbem-13202	116	18	the	the	DET
fbem-13202	116	19	iron	iron	NOUN
fbem-13202	116	20	and	and	CCONJ
fbem-13202	116	21	steel	steel	NOUN
fbem-13202	116	22	industry	industry	NOUN
fbem-13202	116	23	.	.	PUNCT
fbem-13202	117	1	adjust	adjust	VERB
fbem-13202	117	2	the	the	DET
fbem-13202	117	3	design	design	NOUN
fbem-13202	117	4	of	of	ADP
fbem-13202	117	5	accounting	accounting	NOUN
fbem-13202	117	6	information	information	NOUN
fbem-13202	117	7	system	system	NOUN
fbem-13202	117	8	and	and	CCONJ
fbem-13202	117	9	strengthen	strengthen	VERB
fbem-13202	117	10	the	the	DET
fbem-13202	117	11	internal	internal	ADJ
fbem-13202	117	12	control	control	NOUN
fbem-13202	117	13	mechanism	mechanism	NOUN
fbem-13202	117	14	to	to	PART
fbem-13202	117	15	ensure	ensure	VERB
fbem-13202	117	16	the	the	DET
fbem-13202	117	17	accuracy	accuracy	NOUN
fbem-13202	117	18	and	and	CCONJ
fbem-13202	117	19	timeliness	timeliness	NOUN
fbem-13202	117	20	of	of	ADP
fbem-13202	117	21	accounting	accounting	NOUN
fbem-13202	117	22	information	information	NOUN
fbem-13202	117	23	.	.	PUNCT
fbem-13202	118	1	enterprises	enterprise	NOUN
fbem-13202	118	2	should	should	AUX
fbem-13202	118	3	strengthen	strengthen	VERB
fbem-13202	118	4	the	the	DET
fbem-13202	118	5	training	training	NOUN
fbem-13202	118	6	and	and	CCONJ
fbem-13202	118	7	professionalism	professionalism	NOUN
fbem-13202	118	8	of	of	ADP
fbem-13202	118	9	accounting	accounting	NOUN
fbem-13202	118	10	personnel	personnel	NOUN
fbem-13202	118	11	and	and	CCONJ
fbem-13202	118	12	improve	improve	VERB
fbem-13202	118	13	relevant	relevant	ADJ
fbem-13202	118	14	regulations	regulation	NOUN
fbem-13202	118	15	and	and	CCONJ
fbem-13202	118	16	systems	system	NOUN
fbem-13202	118	17	to	to	PART
fbem-13202	118	18	ensure	ensure	VERB
fbem-13202	118	19	compliance	compliance	NOUN
fbem-13202	118	20	and	and	CCONJ
fbem-13202	118	21	transparency.[14	transparency.[14	PROPN
fbem-13202	118	22	]	]	PUNCT
fbem-13202	118	23	to	to	PART
fbem-13202	118	24	sum	sum	VERB
fbem-13202	118	25	up	up	ADP
fbem-13202	118	26	,	,	PUNCT
fbem-13202	118	27	the	the	DET
fbem-13202	118	28	problem	problem	NOUN
fbem-13202	118	29	of	of	ADP
fbem-13202	118	30	batching	batching	NOUN
fbem-13202	118	31	and	and	CCONJ
fbem-13202	118	32	omission	omission	NOUN
fbem-13202	118	33	of	of	ADP
fbem-13202	118	34	accounting	accounting	NOUN
fbem-13202	118	35	information	information	NOUN
fbem-13202	118	36	in	in	ADP
fbem-13202	118	37	the	the	DET
fbem-13202	118	38	iron	iron	NOUN
fbem-13202	118	39	and	and	CCONJ
fbem-13202	118	40	steel	steel	NOUN
fbem-13202	118	41	industry	industry	NOUN
fbem-13202	118	42	has	have	AUX
fbem-13202	118	43	brought	bring	VERB
fbem-13202	118	44	non	non	ADJ
fbem-13202	118	45	-	-	ADJ
fbem-13202	118	46	negligible	negligible	ADJ
fbem-13202	118	47	risks	risk	NOUN
fbem-13202	118	48	and	and	CCONJ
fbem-13202	118	49	challenges	challenge	NOUN
fbem-13202	118	50	to	to	ADP
fbem-13202	118	51	enterprises	enterprise	NOUN
fbem-13202	118	52	and	and	CCONJ
fbem-13202	118	53	decision	decision	NOUN
fbem-13202	118	54	makers	maker	NOUN
fbem-13202	118	55	.	.	PUNCT
fbem-13202	119	1	we	we	PRON
fbem-13202	119	2	need	need	VERB
fbem-13202	119	3	to	to	PART
fbem-13202	119	4	conduct	conduct	VERB
fbem-13202	119	5	in	in	ADP
fbem-13202	119	6	-	-	PUNCT
fbem-13202	119	7	depth	depth	NOUN
fbem-13202	119	8	research	research	NOUN
fbem-13202	119	9	and	and	CCONJ
fbem-13202	119	10	adopt	adopt	VERB
fbem-13202	119	11	corresponding	correspond	VERB
fbem-13202	119	12	countermeasures	countermeasure	NOUN
fbem-13202	119	13	and	and	CCONJ
fbem-13202	119	14	solutions	solution	NOUN
fbem-13202	119	15	to	to	PART
fbem-13202	119	16	promote	promote	VERB
fbem-13202	119	17	the	the	DET
fbem-13202	119	18	sustainable	sustainable	ADJ
fbem-13202	119	19	development	development	NOUN
fbem-13202	119	20	and	and	CCONJ
fbem-13202	119	21	stable	stable	ADJ
fbem-13202	119	22	operation	operation	NOUN
fbem-13202	119	23	of	of	ADP
fbem-13202	119	24	this	this	DET
fbem-13202	119	25	industry	industry	NOUN
fbem-13202	119	26	.	.	PUNCT
fbem-13202	120	1	5	5	X
fbem-13202	120	2	.	.	X
fbem-13202	120	3	conclusion	conclusion	NOUN
fbem-13202	120	4	this	this	DET
fbem-13202	120	5	paper	paper	NOUN
fbem-13202	120	6	provides	provide	VERB
fbem-13202	120	7	an	an	DET
fbem-13202	120	8	in	in	ADP
fbem-13202	120	9	-	-	PUNCT
fbem-13202	120	10	depth	depth	NOUN
fbem-13202	120	11	discussion	discussion	NOUN
fbem-13202	120	12	on	on	ADP
fbem-13202	120	13	the	the	DET
fbem-13202	120	14	problem	problem	NOUN
fbem-13202	120	15	of	of	ADP
fbem-13202	120	16	accounting	accounting	NOUN
fbem-13202	120	17	information	information	NOUN
fbem-13202	120	18	batching	batching	NOUN
fbem-13202	120	19	and	and	CCONJ
fbem-13202	120	20	omission	omission	NOUN
fbem-13202	120	21	in	in	ADP
fbem-13202	120	22	iron	iron	NOUN
fbem-13202	120	23	and	and	CCONJ
fbem-13202	120	24	steel	steel	NOUN
fbem-13202	120	25	enterprises	enterprise	NOUN
fbem-13202	120	26	,	,	PUNCT
fbem-13202	120	27	reveals	reveal	VERB
fbem-13202	120	28	the	the	DET
fbem-13202	120	29	potential	potential	ADJ
fbem-13202	120	30	risks	risk	NOUN
fbem-13202	120	31	and	and	CCONJ
fbem-13202	120	32	negative	negative	ADJ
fbem-13202	120	33	impacts	impact	NOUN
fbem-13202	120	34	of	of	ADP
fbem-13202	120	35	accounting	account	VERB
fbem-13202	120	36	information	information	NOUN
fbem-13202	120	37	batching	batching	NOUN
fbem-13202	120	38	and	and	CCONJ
fbem-13202	120	39	omission	omission	NOUN
fbem-13202	120	40	on	on	ADP
fbem-13202	120	41	the	the	DET
fbem-13202	120	42	decision	decision	NOUN
fbem-13202	120	43	-	-	PUNCT
fbem-13202	120	44	making	making	NOUN
fbem-13202	120	45	of	of	ADP
fbem-13202	120	46	enterprises	enterprise	NOUN
fbem-13202	120	47	through	through	ADP
fbem-13202	120	48	empirical	empirical	ADJ
fbem-13202	120	49	research	research	NOUN
fbem-13202	120	50	,	,	PUNCT
fbem-13202	120	51	and	and	CCONJ
fbem-13202	120	52	puts	put	VERB
fbem-13202	120	53	forward	forward	ADV
fbem-13202	120	54	corresponding	correspond	VERB
fbem-13202	120	55	countermeasures	countermeasure	NOUN
fbem-13202	120	56	to	to	PART
fbem-13202	120	57	solve	solve	VERB
fbem-13202	120	58	the	the	DET
fbem-13202	120	59	problem	problem	NOUN
fbem-13202	120	60	.	.	PUNCT
fbem-13202	121	1	as	as	ADP
fbem-13202	121	2	an	an	DET
fbem-13202	121	3	important	important	ADJ
fbem-13202	121	4	pillar	pillar	NOUN
fbem-13202	121	5	industry	industry	NOUN
fbem-13202	121	6	of	of	ADP
fbem-13202	121	7	the	the	DET
fbem-13202	121	8	national	national	ADJ
fbem-13202	121	9	economy	economy	NOUN
fbem-13202	121	10	,	,	PUNCT
fbem-13202	121	11	the	the	DET
fbem-13202	121	12	accounting	accounting	NOUN
fbem-13202	121	13	information	information	NOUN
fbem-13202	121	14	of	of	ADP
fbem-13202	121	15	the	the	DET
fbem-13202	121	16	steel	steel	NOUN
fbem-13202	121	17	industry	industry	NOUN
fbem-13202	121	18	plays	play	VERB
fbem-13202	121	19	an	an	DET
fbem-13202	121	20	important	important	ADJ
fbem-13202	121	21	role	role	NOUN
fbem-13202	121	22	in	in	ADP
fbem-13202	121	23	promoting	promote	VERB
fbem-13202	121	24	economic	economic	ADJ
fbem-13202	121	25	development	development	NOUN
fbem-13202	121	26	and	and	CCONJ
fbem-13202	121	27	decision	decision	NOUN
fbem-13202	121	28	-	-	PUNCT
fbem-13202	121	29	making	make	VERB
fbem-13202	121	30	process	process	NOUN
fbem-13202	121	31	.	.	PUNCT
fbem-13202	122	1	however	however	ADV
fbem-13202	122	2	,	,	PUNCT
fbem-13202	122	3	in	in	ADP
fbem-13202	122	4	practice	practice	NOUN
fbem-13202	122	5	,	,	PUNCT
fbem-13202	122	6	the	the	DET
fbem-13202	122	7	problem	problem	NOUN
fbem-13202	122	8	of	of	ADP
fbem-13202	122	9	accounting	accounting	NOUN
fbem-13202	122	10	information	information	NOUN
fbem-13202	122	11	batching	batching	NOUN
fbem-13202	122	12	and	and	CCONJ
fbem-13202	122	13	omission	omission	NOUN
fbem-13202	122	14	in	in	ADP
fbem-13202	122	15	iron	iron	NOUN
fbem-13202	122	16	and	and	CCONJ
fbem-13202	122	17	steel	steel	NOUN
fbem-13202	122	18	enterprises	enterprise	NOUN
fbem-13202	122	19	occurs	occur	VERB
fbem-13202	122	20	frequently	frequently	ADV
fbem-13202	122	21	,	,	PUNCT
fbem-13202	122	22	which	which	PRON
fbem-13202	122	23	brings	bring	VERB
fbem-13202	122	24	troubles	trouble	NOUN
fbem-13202	122	25	to	to	ADP
fbem-13202	122	26	the	the	DET
fbem-13202	122	27	financial	financial	ADJ
fbem-13202	122	28	management	management	NOUN
fbem-13202	122	29	and	and	CCONJ
fbem-13202	122	30	supervision	supervision	NOUN
fbem-13202	122	31	of	of	ADP
fbem-13202	122	32	enterprises	enterprise	NOUN
fbem-13202	122	33	.	.	PUNCT
fbem-13202	123	1	this	this	DET
fbem-13202	123	2	study	study	NOUN
fbem-13202	123	3	proposes	propose	VERB
fbem-13202	123	4	countermeasures	countermeasure	NOUN
fbem-13202	123	5	to	to	PART
fbem-13202	123	6	solve	solve	VERB
fbem-13202	123	7	the	the	DET
fbem-13202	123	8	problem	problem	NOUN
fbem-13202	123	9	on	on	ADP
fbem-13202	123	10	the	the	DET
fbem-13202	123	11	basis	basis	NOUN
fbem-13202	123	12	of	of	ADP
fbem-13202	123	13	an	an	DET
fbem-13202	123	14	in	in	ADP
fbem-13202	123	15	-	-	PUNCT
fbem-13202	123	16	depth	depth	NOUN
fbem-13202	123	17	analysis	analysis	NOUN
fbem-13202	123	18	of	of	ADP
fbem-13202	123	19	the	the	DET
fbem-13202	123	20	phenomenon	phenomenon	NOUN
fbem-13202	123	21	of	of	ADP
fbem-13202	123	22	accounting	account	VERB
fbem-13202	123	23	information	information	NOUN
fbem-13202	123	24	batching	batching	NOUN
fbem-13202	123	25	and	and	CCONJ
fbem-13202	123	26	omission	omission	NOUN
fbem-13202	123	27	in	in	ADP
fbem-13202	123	28	iron	iron	NOUN
fbem-13202	123	29	and	and	CCONJ
fbem-13202	123	30	steel	steel	NOUN
fbem-13202	123	31	enterprises	enterprise	NOUN
fbem-13202	123	32	.	.	PUNCT
fbem-13202	124	1	firstly	firstly	ADV
fbem-13202	124	2	,	,	PUNCT
fbem-13202	124	3	adjust	adjust	VERB
fbem-13202	124	4	the	the	DET
fbem-13202	124	5	design	design	NOUN
fbem-13202	124	6	of	of	ADP
fbem-13202	124	7	accounting	accounting	NOUN
fbem-13202	124	8	information	information	NOUN
fbem-13202	124	9	system	system	NOUN
fbem-13202	124	10	,	,	PUNCT
fbem-13202	124	11	strengthen	strengthen	VERB
fbem-13202	124	12	internal	internal	ADJ
fbem-13202	124	13	control	control	NOUN
fbem-13202	124	14	,	,	PUNCT
fbem-13202	124	15	improve	improve	VERB
fbem-13202	124	16	the	the	DET
fbem-13202	124	17	collection	collection	NOUN
fbem-13202	124	18	and	and	CCONJ
fbem-13202	124	19	processing	processing	NOUN
fbem-13202	124	20	of	of	ADP
fbem-13202	124	21	accounting	accounting	NOUN
fbem-13202	124	22	information	information	NOUN
fbem-13202	124	23	,	,	PUNCT
fbem-13202	124	24	and	and	CCONJ
fbem-13202	124	25	improve	improve	VERB
fbem-13202	124	26	the	the	DET
fbem-13202	124	27	accuracy	accuracy	NOUN
fbem-13202	124	28	and	and	CCONJ
fbem-13202	124	29	reliability	reliability	NOUN
fbem-13202	124	30	of	of	ADP
fbem-13202	124	31	information	information	NOUN
fbem-13202	124	32	.	.	PUNCT
fbem-13202	125	1	secondly	secondly	ADV
fbem-13202	125	2	,	,	PUNCT
fbem-13202	125	3	enhance	enhance	VERB
fbem-13202	125	4	the	the	DET
fbem-13202	125	5	quality	quality	NOUN
fbem-13202	125	6	control	control	NOUN
fbem-13202	125	7	of	of	ADP
fbem-13202	125	8	accounting	accounting	NOUN
fbem-13202	125	9	information	information	NOUN
fbem-13202	125	10	,	,	PUNCT
fbem-13202	125	11	improve	improve	VERB
fbem-13202	125	12	the	the	DET
fbem-13202	125	13	professionalism	professionalism	NOUN
fbem-13202	125	14	of	of	ADP
fbem-13202	125	15	practitioners	practitioner	NOUN
fbem-13202	125	16	by	by	ADP
fbem-13202	125	17	strengthening	strengthen	VERB
fbem-13202	125	18	training	training	NOUN
fbem-13202	125	19	and	and	CCONJ
fbem-13202	125	20	education	education	NOUN
fbem-13202	125	21	,	,	PUNCT
fbem-13202	125	22	and	and	CCONJ
fbem-13202	125	23	strengthen	strengthen	VERB
fbem-13202	125	24	audit	audit	NOUN
fbem-13202	125	25	supervision	supervision	NOUN
fbem-13202	125	26	to	to	PART
fbem-13202	125	27	ensure	ensure	VERB
fbem-13202	125	28	the	the	DET
fbem-13202	125	29	authenticity	authenticity	NOUN
fbem-13202	125	30	and	and	CCONJ
fbem-13202	125	31	compliance	compliance	NOUN
fbem-13202	125	32	of	of	ADP
fbem-13202	125	33	accounting	accounting	NOUN
fbem-13202	125	34	information	information	NOUN
fbem-13202	125	35	.	.	PUNCT
fbem-13202	126	1	in	in	ADP
fbem-13202	126	2	addition	addition	NOUN
fbem-13202	126	3	,	,	PUNCT
fbem-13202	126	4	improve	improve	VERB
fbem-13202	126	5	the	the	DET
fbem-13202	126	6	relevant	relevant	ADJ
fbem-13202	126	7	regulations	regulation	NOUN
fbem-13202	126	8	and	and	CCONJ
fbem-13202	126	9	systems	system	NOUN
fbem-13202	126	10	,	,	PUNCT
fbem-13202	126	11	establish	establish	VERB
fbem-13202	126	12	a	a	DET
fbem-13202	126	13	sound	sound	ADJ
fbem-13202	126	14	accounting	accounting	NOUN
fbem-13202	126	15	supervision	supervision	NOUN
fbem-13202	126	16	mechanism	mechanism	NOUN
fbem-13202	126	17	,	,	PUNCT
fbem-13202	126	18	increase	increase	VERB
fbem-13202	126	19	the	the	DET
fbem-13202	126	20	punishment	punishment	NOUN
fbem-13202	126	21	of	of	ADP
fbem-13202	126	22	batch	batch	NOUN
fbem-13202	126	23	omission	omission	NOUN
fbem-13202	126	24	,	,	PUNCT
fbem-13202	126	25	improve	improve	VERB
fbem-13202	126	26	the	the	DET
fbem-13202	126	27	cost	cost	NOUN
fbem-13202	126	28	of	of	ADP
fbem-13202	126	29	violation	violation	NOUN
fbem-13202	126	30	of	of	ADP
fbem-13202	126	31	the	the	DET
fbem-13202	126	32	law	law	NOUN
fbem-13202	126	33	,	,	PUNCT
fbem-13202	126	34	and	and	CCONJ
fbem-13202	126	35	strengthen	strengthen	VERB
fbem-13202	126	36	the	the	DET
fbem-13202	126	37	supervision	supervision	NOUN
fbem-13202	126	38	and	and	CCONJ
fbem-13202	126	39	deterrent	deterrent	NOUN
fbem-13202	126	40	effect	effect	NOUN
fbem-13202	126	41	.	.	PUNCT
fbem-13202	127	1	references	reference	NOUN
fbem-13202	127	2	[	[	X
fbem-13202	127	3	1	1	NUM
fbem-13202	127	4	]	]	X
fbem-13202	127	5	wang	wang	PROPN
fbem-13202	127	6	,	,	PUNCT
fbem-13202	127	7	s.	s.	PROPN
fbem-13202	127	8	(	(	PUNCT
fbem-13202	127	9	2022	2022	NUM
fbem-13202	127	10	)	)	PUNCT
fbem-13202	127	11	introduction	introduction	NOUN
fbem-13202	127	12	to	to	ADP
fbem-13202	127	13	the	the	DET
fbem-13202	127	14	construction	construction	NOUN
fbem-13202	127	15	and	and	CCONJ
fbem-13202	127	16	improvement	improvement	NOUN
fbem-13202	127	17	of	of	ADP
fbem-13202	127	18	financial	financial	ADJ
fbem-13202	127	19	analysis	analysis	NOUN
fbem-13202	127	20	system	system	NOUN
fbem-13202	127	21	of	of	ADP
fbem-13202	127	22	large	large	ADJ
fbem-13202	127	23	-	-	PUNCT
fbem-13202	127	24	scale	scale	NOUN
fbem-13202	127	25	iron	iron	NOUN
fbem-13202	127	26	and	and	CCONJ
fbem-13202	127	27	steel	steel	NOUN
fbem-13202	127	28	enterprises	enterprise	NOUN
fbem-13202	127	29	under	under	ADP
fbem-13202	127	30	the	the	DET
fbem-13202	127	31	development	development	NOUN
fbem-13202	127	32	of	of	ADP
fbem-13202	127	33	accounting	accounting	NOUN
fbem-13202	127	34	informationisation	informationisation	PROPN
fbem-13202	127	35	.	.	PUNCT
fbem-13202	128	1	township	township	NOUN
fbem-13202	128	2	enterprise	enterprise	NOUN
fbem-13202	128	3	guide,10	guide,10	PROPN
fbem-13202	128	4	:	:	PUNCT
fbem-13202	128	5	24	24	NUM
fbem-13202	128	6	-	-	SYM
fbem-13202	128	7	28	28	NUM
fbem-13202	128	8	.	.	PUNCT
fbem-13202	129	1	[	[	X
fbem-13202	129	2	2	2	NUM
fbem-13202	129	3	]	]	X
fbem-13202	129	4	liu	liu	PROPN
fbem-13202	129	5	,	,	PUNCT
fbem-13202	129	6	l.	l.	PROPN
fbem-13202	129	7	(	(	PUNCT
fbem-13202	129	8	2021	2021	NUM
fbem-13202	129	9	)	)	PUNCT
fbem-13202	129	10	steel	steel	NOUN
fbem-13202	129	11	enterprises	enterprise	NOUN
fbem-13202	129	12	environmental	environmental	ADJ
fbem-13202	129	13	accounting	accounting	NOUN
fbem-13202	129	14	information	information	NOUN
fbem-13202	129	15	disclosure	disclosure	NOUN
fbem-13202	129	16	and	and	CCONJ
fbem-13202	129	17	its	its	PRON
fbem-13202	129	18	improvement	improvement	NOUN
fbem-13202	129	19	research	research	NOUN
fbem-13202	129	20	.	.	PUNCT
fbem-13202	130	1	managment	managment	PROPN
fbem-13202	130	2	information	information	PROPN
fbem-13202	130	3	systems,8	systems,8	NOUN
fbem-13202	130	4	:	:	PUNCT
fbem-13202	130	5	11	11	NUM
fbem-13202	130	6	-	-	SYM
fbem-13202	130	7	14	14	NUM
fbem-13202	130	8	.	.	PUNCT
fbem-13202	131	1	[	[	X
fbem-13202	131	2	3	3	X
fbem-13202	131	3	]	]	PUNCT
fbem-13202	131	4	m.	m.	NOUN
fbem-13202	131	5	alsarayreh	alsarayreh	NOUN
fbem-13202	131	6	,	,	PUNCT
fbem-13202	131	7	f.	f.	PROPN
fbem-13202	131	8	mosleh	mosleh	PROPN
fbem-13202	131	9	,	,	PUNCT
fbem-13202	131	10	m.a	m.a	PROPN
fbem-13202	131	11	.	.	PROPN
fbem-13202	131	12	dhmour	dhmour	PROPN
fbem-13202	131	13	,	,	PUNCT
fbem-13202	131	14	et	et	PROPN
fbem-13202	131	15	al	al	PROPN
fbem-13202	131	16	.	.	PROPN
fbem-13202	131	17	(	(	PUNCT
fbem-13202	131	18	2022	2022	NUM
fbem-13202	131	19	)	)	PUNCT
fbem-13202	131	20	the	the	DET
fbem-13202	131	21	use	use	NOUN
fbem-13202	131	22	of	of	ADP
fbem-13202	131	23	commercial	commercial	ADJ
fbem-13202	131	24	banks	bank	NOUN
fbem-13202	131	25	in	in	ADP
fbem-13202	131	26	aqaba	aqaba	PROPN
fbem-13202	131	27	for	for	ADP
fbem-13202	131	28	accounting	accounting	NOUN
fbem-13202	131	29	information	information	NOUN
fbem-13202	131	30	in	in	ADP
fbem-13202	131	31	129	129	NUM
fbem-13202	131	32	investment	investment	NOUN
fbem-13202	131	33	discussions	discussion	NOUN
fbem-13202	131	34	in	in	ADP
fbem-13202	131	35	the	the	DET
fbem-13202	131	36	tourist	tourist	NOUN
fbem-13202	131	37	companies	company	NOUN
fbem-13202	131	38	.	.	PUNCT
fbem-13202	132	1	thesis	thesis	NOUN
fbem-13202	132	2	of	of	ADP
fbem-13202	132	3	albalqa	albalqa	NOUN
fbem-13202	132	4	'	'	PART
fbem-13202	132	5	applied	applied	ADJ
fbem-13202	132	6	university	university	NOUN
fbem-13202	132	7	.	.	PUNCT
fbem-13202	133	1	[	[	X
fbem-13202	133	2	4	4	NUM
fbem-13202	133	3	]	]	X
fbem-13202	133	4	e.a	e.a	PROPN
fbem-13202	133	5	.	.	PROPN
fbem-13202	133	6	bansah	bansah	PROPN
fbem-13202	133	7	.	.	PUNCT
fbem-13202	134	1	(	(	PUNCT
fbem-13202	134	2	2018	2018	NUM
fbem-13202	134	3	)	)	PUNCT
fbem-13202	134	4	the	the	DET
fbem-13202	134	5	threats	threat	NOUN
fbem-13202	134	6	of	of	ADP
fbem-13202	134	7	using	use	VERB
fbem-13202	134	8	computerised	computerised	ADJ
fbem-13202	134	9	accounting	accounting	NOUN
fbem-13202	134	10	information	information	NOUN
fbem-13202	134	11	systems	system	NOUN
fbem-13202	134	12	in	in	ADP
fbem-13202	134	13	the	the	DET
fbem-13202	134	14	banking	banking	NOUN
fbem-13202	134	15	industry	industry	NOUN
fbem-13202	134	16	.	.	PUNCT
fbem-13202	135	1	journal	journal	PROPN
fbem-13202	135	2	of	of	ADP
fbem-13202	135	3	accounting	accounting	PROPN
fbem-13202	135	4	&	&	CCONJ
fbem-13202	135	5	management	management	NOUN
fbem-13202	135	6	information	information	NOUN
fbem-13202	135	7	systems	system	NOUN
fbem-13202	135	8	,	,	PUNCT
fbem-13202	135	9	12	12	NUM
fbem-13202	135	10	:	:	SYM
fbem-13202	135	11	34	34	NUM
fbem-13202	135	12	-	-	SYM
fbem-13202	135	13	30	30	NUM
fbem-13202	135	14	.	.	PUNCT
fbem-13202	136	1	[	[	X
fbem-13202	136	2	5	5	NUM
fbem-13202	136	3	]	]	X
fbem-13202	136	4	huang	huang	PROPN
fbem-13202	136	5	,	,	PUNCT
fbem-13202	136	6	x.	x.	NOUN
fbem-13202	136	7	(	(	PUNCT
fbem-13202	136	8	2019	2019	NUM
fbem-13202	136	9	)	)	PUNCT
fbem-13202	136	10	comparative	comparative	ADJ
fbem-13202	136	11	study	study	NOUN
fbem-13202	136	12	on	on	ADP
fbem-13202	136	13	financial	financial	ADJ
fbem-13202	136	14	performance	performance	NOUN
fbem-13202	136	15	of	of	ADP
fbem-13202	136	16	steel	steel	NOUN
fbem-13202	136	17	industry	industry	NOUN
fbem-13202	136	18	before	before	ADP
fbem-13202	136	19	and	and	CCONJ
fbem-13202	136	20	after	after	ADP
fbem-13202	136	21	supply	supply	NOUN
fbem-13202	136	22	side	side	NOUN
fbem-13202	136	23	structural	structural	ADJ
fbem-13202	136	24	reform	reform	NOUN
fbem-13202	136	25	policies	policy	NOUN
fbem-13202	136	26	.	.	PUNCT
fbem-13202	137	1	common	common	ADJ
fbem-13202	137	2	,	,	PUNCT
fbem-13202	137	3	4	4	NUM
fbem-13202	137	4	-	-	SYM
fbem-13202	137	5	9	9	NUM
fbem-13202	137	6	.	.	PUNCT
fbem-13202	138	1	[	[	X
fbem-13202	138	2	6	6	NUM
fbem-13202	138	3	]	]	SYM
fbem-13202	138	4	xiong	xiong	PROPN
fbem-13202	138	5	,	,	PUNCT
fbem-13202	138	6	j	j	PROPN
fbem-13202	138	7	,	,	PUNCT
fbem-13202	138	8	dai	dai	PROPN
fbem-13202	138	9	,	,	PUNCT
fbem-13202	138	10	s.	s.	PROPN
fbem-13202	138	11	(	(	PUNCT
fbem-13202	138	12	2020	2020	NUM
fbem-13202	138	13	)	)	PUNCT
fbem-13202	138	14	research	research	NOUN
fbem-13202	138	15	on	on	ADP
fbem-13202	138	16	carbon	carbon	NOUN
fbem-13202	138	17	accounting	accounting	NOUN
fbem-13202	138	18	information	information	NOUN
fbem-13202	138	19	disclosure	disclosure	NOUN
fbem-13202	138	20	issues	issue	NOUN
fbem-13202	138	21	of	of	ADP
fbem-13202	138	22	listed	list	VERB
fbem-13202	138	23	companies	company	NOUN
fbem-13202	138	24	in	in	ADP
fbem-13202	138	25	china	china	PROPN
fbem-13202	138	26	's	's	PART
fbem-13202	138	27	iron	iron	NOUN
fbem-13202	138	28	and	and	CCONJ
fbem-13202	138	29	steel	steel	NOUN
fbem-13202	138	30	industry	industry	NOUN
fbem-13202	138	31	.	.	PUNCT
fbem-13202	139	1	china	china	PROPN
fbem-13202	139	2	management	management	PROPN
fbem-13202	139	3	informatisation	informatisation	PROPN
fbem-13202	139	4	,	,	PUNCT
fbem-13202	139	5	common,10	common,10	NOUN
fbem-13202	139	6	-	-	PUNCT
fbem-13202	139	7	11	11	NUM
fbem-13202	139	8	.	.	PUNCT
fbem-13202	140	1	[	[	X
fbem-13202	140	2	7	7	NUM
fbem-13202	140	3	]	]	X
fbem-13202	140	4	dang	dang	PROPN
fbem-13202	140	5	,	,	PUNCT
fbem-13202	140	6	g.	g.	PROPN
fbem-13202	140	7	,	,	PUNCT
fbem-13202	140	8	liu	liu	PROPN
fbem-13202	140	9	,	,	PUNCT
fbem-13202	140	10	c.	c.	PROPN
fbem-13202	140	11	,	,	PUNCT
fbem-13202	140	12	yang	yang	PROPN
fbem-13202	140	13	,	,	PUNCT
fbem-13202	140	14	y.	y.	PROPN
fbem-13202	140	15	(	(	PUNCT
fbem-13202	140	16	2021	2021	NUM
fbem-13202	140	17	)	)	PUNCT
fbem-13202	140	18	research	research	NOUN
fbem-13202	140	19	on	on	ADP
fbem-13202	140	20	the	the	DET
fbem-13202	140	21	impact	impact	NOUN
fbem-13202	140	22	of	of	ADP
fbem-13202	140	23	environmental	environmental	ADJ
fbem-13202	140	24	accounting	accounting	NOUN
fbem-13202	140	25	disclosure	disclosure	NOUN
fbem-13202	140	26	on	on	ADP
fbem-13202	140	27	the	the	DET
fbem-13202	140	28	performance	performance	NOUN
fbem-13202	140	29	of	of	ADP
fbem-13202	140	30	listed	list	VERB
fbem-13202	140	31	companies	company	NOUN
fbem-13202	140	32	in	in	ADP
fbem-13202	140	33	iron	iron	NOUN
fbem-13202	140	34	and	and	CCONJ
fbem-13202	140	35	steel	steel	NOUN
fbem-13202	140	36	industry	industry	NOUN
fbem-13202	140	37	.	.	PUNCT
fbem-13202	141	1	common	common	ADJ
fbem-13202	141	2	,	,	PUNCT
fbem-13202	141	3	8	8	NUM
fbem-13202	141	4	-	-	SYM
fbem-13202	141	5	13	13	NUM
fbem-13202	141	6	.	.	PUNCT
fbem-13202	142	1	[	[	X
fbem-13202	142	2	8	8	NUM
fbem-13202	142	3	]	]	X
fbem-13202	142	4	zhang	zhang	PROPN
fbem-13202	142	5	,	,	PUNCT
fbem-13202	142	6	y.	y.	PROPN
fbem-13202	142	7	(	(	PUNCT
fbem-13202	142	8	2018	2018	NUM
fbem-13202	142	9	)	)	PUNCT
fbem-13202	142	10	problems	problem	NOUN
fbem-13202	142	11	and	and	CCONJ
fbem-13202	142	12	countermeasures	countermeasure	NOUN
fbem-13202	142	13	of	of	ADP
fbem-13202	142	14	social	social	ADJ
fbem-13202	142	15	responsibility	responsibility	NOUN
fbem-13202	142	16	accounting	account	VERB
fbem-13202	142	17	information	information	NOUN
fbem-13202	142	18	disclosure	disclosure	NOUN
fbem-13202	142	19	of	of	ADP
fbem-13202	142	20	listed	list	VERB
fbem-13202	142	21	companies	company	NOUN
fbem-13202	142	22	in	in	ADP
fbem-13202	142	23	iron	iron	NOUN
fbem-13202	142	24	and	and	CCONJ
fbem-13202	142	25	steel	steel	NOUN
fbem-13202	142	26	industry	industry	NOUN
fbem-13202	142	27	.	.	PUNCT
fbem-13202	143	1	business	business	NOUN
fbem-13202	143	2	manager	manager	NOUN
fbem-13202	143	3	,	,	PUNCT
fbem-13202	143	4	7:1618	7:1618	PROPN
fbem-13202	143	5	.	.	PUNCT
fbem-13202	144	1	[	[	X
fbem-13202	144	2	9	9	NUM
fbem-13202	144	3	]	]	SYM
fbem-13202	144	4	zuo	zuo	PROPN
fbem-13202	144	5	,	,	PUNCT
fbem-13202	144	6	w.	w.	PROPN
fbem-13202	144	7	(	(	PUNCT
fbem-13202	144	8	2018	2018	NUM
fbem-13202	144	9	)	)	PUNCT
fbem-13202	144	10	effective	effective	ADJ
fbem-13202	144	11	initiatives	initiative	NOUN
fbem-13202	144	12	of	of	ADP
fbem-13202	144	13	informatisation	informatisation	NOUN
fbem-13202	144	14	financial	financial	ADJ
fbem-13202	144	15	management	management	NOUN
fbem-13202	144	16	in	in	ADP
fbem-13202	144	17	steel	steel	NOUN
fbem-13202	144	18	enterprises	enterprise	NOUN
fbem-13202	144	19	.	.	PUNCT
fbem-13202	145	1	finance	finance	NOUN
fbem-13202	145	2	and	and	CCONJ
fbem-13202	145	3	accounting	accounting	NOUN
fbem-13202	145	4	study	study	NOUN
fbem-13202	145	5	,	,	PUNCT
fbem-13202	145	6	156:51	156:51	NUM
fbem-13202	145	7	-	-	SYM
fbem-13202	145	8	58	58	NUM
fbem-13202	145	9	.	.	PUNCT
fbem-13202	146	1	[	[	X
fbem-13202	146	2	10	10	NUM
fbem-13202	146	3	]	]	X
fbem-13202	146	4	sun	sun	NOUN
fbem-13202	146	5	,	,	PUNCT
fbem-13202	146	6	y.	y.	PROPN
fbem-13202	146	7	(	(	PUNCT
fbem-13202	146	8	2020	2020	NUM
fbem-13202	146	9	)	)	PUNCT
fbem-13202	146	10	research	research	NOUN
fbem-13202	146	11	on	on	ADP
fbem-13202	146	12	financial	financial	ADJ
fbem-13202	146	13	performance	performance	NOUN
fbem-13202	146	14	evaluation	evaluation	NOUN
fbem-13202	146	15	of	of	ADP
fbem-13202	146	16	steel	steel	NOUN
fbem-13202	146	17	industry	industry	NOUN
fbem-13202	146	18	based	base	VERB
fbem-13202	146	19	on	on	ADP
fbem-13202	146	20	dea	dea	PROPN
fbem-13202	146	21	model	model	PROPN
fbem-13202	146	22	.	.	PUNCT
fbem-13202	147	1	commom,4	commom,4	NOUN
fbem-13202	147	2	-	-	PUNCT
fbem-13202	147	3	9	9	NUM
fbem-13202	147	4	[	[	SYM
fbem-13202	147	5	11	11	NUM
fbem-13202	147	6	]	]	X
fbem-13202	147	7	xie	xie	PROPN
fbem-13202	147	8	,	,	PUNCT
fbem-13202	147	9	x.	x.	PROPN
fbem-13202	147	10	(	(	PUNCT
fbem-13202	147	11	2020	2020	NUM
fbem-13202	147	12	)	)	PUNCT
fbem-13202	147	13	a	a	DET
fbem-13202	147	14	few	few	ADJ
fbem-13202	147	15	points	point	NOUN
fbem-13202	147	16	of	of	ADP
fbem-13202	147	17	understanding	understanding	NOUN
fbem-13202	147	18	about	about	ADP
fbem-13202	147	19	the	the	DET
fbem-13202	147	20	information	information	NOUN
fbem-13202	147	21	-	-	PUNCT
fbem-13202	147	22	based	base	VERB
fbem-13202	147	23	financial	financial	ADJ
fbem-13202	147	24	management	management	NOUN
fbem-13202	147	25	of	of	ADP
fbem-13202	147	26	iron	iron	NOUN
fbem-13202	147	27	and	and	CCONJ
fbem-13202	147	28	steel	steel	NOUN
fbem-13202	147	29	enterprises	enterprise	NOUN
fbem-13202	147	30	.	.	PUNCT
fbem-13202	148	1	financial	financial	ADJ
fbem-13202	148	2	and	and	CCONJ
fbem-13202	148	3	accounting	accounting	NOUN
fbem-13202	148	4	study	study	NOUN
fbem-13202	148	5	.	.	PUNCT
fbem-13202	149	1	commom,11	commom,11	NOUN
fbem-13202	149	2	-	-	PUNCT
fbem-13202	149	3	16	16	NUM
fbem-13202	149	4	.	.	PUNCT
fbem-13202	150	1	[	[	X
fbem-13202	150	2	12	12	NUM
fbem-13202	150	3	]	]	X
fbem-13202	150	4	yang	yang	PROPN
fbem-13202	150	5	,	,	PUNCT
fbem-13202	150	6	b.	b.	PROPN
fbem-13202	150	7	(	(	PUNCT
fbem-13202	150	8	2019	2019	NUM
fbem-13202	150	9	)	)	PUNCT
fbem-13202	150	10	exploration	exploration	NOUN
fbem-13202	150	11	of	of	ADP
fbem-13202	150	12	the	the	DET
fbem-13202	150	13	problems	problem	NOUN
fbem-13202	150	14	and	and	CCONJ
fbem-13202	150	15	countermeasures	countermeasure	NOUN
fbem-13202	150	16	facing	face	VERB
fbem-13202	150	17	the	the	DET
fbem-13202	150	18	basic	basic	ADJ
fbem-13202	150	19	work	work	NOUN
fbem-13202	150	20	of	of	ADP
fbem-13202	150	21	accounting	account	VERB
fbem-13202	150	22	in	in	ADP
fbem-13202	150	23	steel	steel	NOUN
fbem-13202	150	24	enterprises	enterprise	NOUN
fbem-13202	150	25	.	.	PUNCT
fbem-13202	151	1	new	new	ADJ
fbem-13202	151	2	business	business	NOUN
fbem-13202	151	3	weekly,11:25	weekly,11:25	PROPN
fbem-13202	151	4	-	-	PUNCT
fbem-13202	151	5	28	28	NUM
fbem-13202	151	6	.	.	PUNCT
fbem-13202	152	1	[	[	X
fbem-13202	152	2	13	13	NUM
fbem-13202	152	3	]	]	SYM
fbem-13202	152	4	mi	mi	PROPN
fbem-13202	152	5	,	,	PUNCT
fbem-13202	152	6	q.	q.	PROPN
fbem-13202	152	7	(	(	PUNCT
fbem-13202	152	8	2018	2018	NUM
fbem-13202	152	9	)	)	PUNCT
fbem-13202	152	10	research	research	NOUN
fbem-13202	152	11	on	on	ADP
fbem-13202	152	12	government	government	NOUN
fbem-13202	152	13	subsidy	subsidy	NOUN
fbem-13202	152	14	accounting	accounting	NOUN
fbem-13202	152	15	problems	problem	NOUN
fbem-13202	152	16	of	of	ADP
fbem-13202	152	17	listed	list	VERB
fbem-13202	152	18	enterprises	enterprise	NOUN
fbem-13202	152	19	in	in	ADP
fbem-13202	152	20	china	china	PROPN
fbem-13202	152	21	.	.	PUNCT
fbem-13202	153	1	financial	financial	ADJ
fbem-13202	153	2	and	and	CCONJ
fbem-13202	153	3	accounting	accounting	NOUN
fbem-13202	153	4	study	study	NOUN
fbem-13202	153	5	,	,	PUNCT
fbem-13202	153	6	124:45	124:45	PROPN
fbem-13202	153	7	-	-	SYM
fbem-13202	153	8	53	53	NUM
fbem-13202	153	9	.	.	PUNCT
fbem-13202	154	1	[	[	X
fbem-13202	154	2	14	14	NUM
fbem-13202	154	3	]	]	X
fbem-13202	154	4	wang	wang	PROPN
fbem-13202	154	5	,	,	PUNCT
fbem-13202	154	6	x.	x.	PROPN
fbem-13202	154	7	,	,	PUNCT
fbem-13202	154	8	zhao	zhao	PROPN
fbem-13202	154	9	,	,	PUNCT
fbem-13202	154	10	s.	s.	PROPN
fbem-13202	154	11	(	(	PUNCT
fbem-13202	154	12	2019	2019	NUM
fbem-13202	154	13	)	)	PUNCT
fbem-13202	154	14	research	research	NOUN
fbem-13202	154	15	on	on	ADP
fbem-13202	154	16	the	the	DET
fbem-13202	154	17	construction	construction	NOUN
fbem-13202	154	18	of	of	ADP
fbem-13202	154	19	financial	financial	ADJ
fbem-13202	154	20	early	early	ADJ
fbem-13202	154	21	warning	warning	NOUN
fbem-13202	154	22	model	model	NOUN
fbem-13202	154	23	of	of	ADP
fbem-13202	154	24	china	china	PROPN
fbem-13202	154	25	's	's	PART
fbem-13202	154	26	iron	iron	NOUN
fbem-13202	154	27	and	and	CCONJ
fbem-13202	154	28	steel	steel	NOUN
fbem-13202	154	29	industry	industry	NOUN
fbem-13202	154	30	based	base	VERB
fbem-13202	154	31	on	on	ADP
fbem-13202	154	32	principal	principal	ADJ
fbem-13202	154	33	component	component	NOUN
fbem-13202	154	34	analysis	analysis	NOUN
fbem-13202	154	35	.	.	PUNCT
fbem-13202	155	1	business	business	NOUN
fbem-13202	155	2	accounting	accounting	NOUN
fbem-13202	155	3	,	,	PUNCT
fbem-13202	155	4	financial	financial	ADJ
fbem-13202	155	5	and	and	CCONJ
fbem-13202	155	6	accounting	accounting	NOUN
fbem-13202	155	7	study,113:25	study,113:25	PROPN
fbem-13202	155	8	-	-	PUNCT
fbem-13202	155	9	34	34	NUM
fbem-13202	155	10	.	.	PUNCT