id	sid	tid	token	lemma	pos
fbem-13624	1	1	frontiers	frontier	NOUN
fbem-13624	1	2	in	in	ADP
fbem-13624	1	3	business	business	NOUN
fbem-13624	1	4	,	,	PUNCT
fbem-13624	1	5	economics	economic	NOUN
fbem-13624	1	6	and	and	CCONJ
fbem-13624	1	7	management	management	NOUN
fbem-13624	1	8	issn	issn	PROPN
fbem-13624	1	9	:	:	PUNCT
fbem-13624	1	10	2766	2766	NUM
fbem-13624	1	11	-	-	PUNCT
fbem-13624	1	12	824x	824x	NUM
fbem-13624	1	13	|	|	ADJ
fbem-13624	1	14	vol	vol	NOUN
fbem-13624	1	15	.	.	PROPN
fbem-13624	2	1	12	12	NUM
fbem-13624	2	2	,	,	PUNCT
fbem-13624	2	3	no	no	INTJ
fbem-13624	2	4	.	.	NOUN
fbem-13624	2	5	1	1	NUM
fbem-13624	2	6	,	,	PUNCT
fbem-13624	2	7	2023	2023	NUM
fbem-13624	2	8	33	33	NUM
fbem-13624	2	9	study	study	NOUN
fbem-13624	2	10	on	on	ADP
fbem-13624	2	11	the	the	DET
fbem-13624	2	12	correlation	correlation	NOUN
fbem-13624	2	13	between	between	ADP
fbem-13624	2	14	accounting	accounting	NOUN
fbem-13624	2	15	fraud	fraud	NOUN
fbem-13624	2	16	and	and	CCONJ
fbem-13624	2	17	accounting	accounting	NOUN
fbem-13624	2	18	software	software	NOUN
fbem-13624	2	19	shuya	shuya	PROPN
fbem-13624	2	20	ma1	ma1	PROPN
fbem-13624	2	21	,	,	PUNCT
fbem-13624	2	22	*	*	PUNCT
fbem-13624	2	23	1	1	NUM
fbem-13624	2	24	social	social	ADJ
fbem-13624	2	25	science	science	NOUN
fbem-13624	2	26	department	department	NOUN
fbem-13624	2	27	,	,	PUNCT
fbem-13624	2	28	university	university	PROPN
fbem-13624	2	29	of	of	ADP
fbem-13624	2	30	manchester	manchester	PROPN
fbem-13624	2	31	,	,	PUNCT
fbem-13624	2	32	manchester	manchester	PROPN
fbem-13624	2	33	,	,	PUNCT
fbem-13624	2	34	uk	uk	PROPN
fbem-13624	2	35	*	*	PUNCT
fbem-13624	2	36	corresponding	correspond	VERB
fbem-13624	2	37	author	author	NOUN
fbem-13624	2	38	:	:	PUNCT
fbem-13624	2	39	shuya	shuya	PROPN
fbem-13624	2	40	ma	ma	PROPN
fbem-13624	2	41	(	(	PUNCT
fbem-13624	2	42	email	email	NOUN
fbem-13624	2	43	:	:	PUNCT
fbem-13624	2	44	mashuya35@gmail.com	mashuya35@gmail.com	NOUN
fbem-13624	2	45	)	)	PUNCT
fbem-13624	2	46	abstract	abstract	NOUN
fbem-13624	2	47	:	:	PUNCT
fbem-13624	2	48	this	this	DET
fbem-13624	2	49	paper	paper	NOUN
fbem-13624	2	50	aims	aim	VERB
fbem-13624	2	51	to	to	PART
fbem-13624	2	52	explore	explore	VERB
fbem-13624	2	53	the	the	DET
fbem-13624	2	54	impact	impact	NOUN
fbem-13624	2	55	of	of	ADP
fbem-13624	2	56	accounting	accounting	NOUN
fbem-13624	2	57	software	software	NOUN
fbem-13624	2	58	on	on	ADP
fbem-13624	2	59	accounting	accounting	NOUN
fbem-13624	2	60	fraud	fraud	NOUN
fbem-13624	2	61	cases	case	NOUN
fbem-13624	2	62	.	.	PUNCT
fbem-13624	3	1	this	this	DET
fbem-13624	3	2	study	study	NOUN
fbem-13624	3	3	explores	explore	VERB
fbem-13624	3	4	the	the	DET
fbem-13624	3	5	impact	impact	NOUN
fbem-13624	3	6	of	of	ADP
fbem-13624	3	7	artificial	artificial	ADJ
fbem-13624	3	8	intelligence	intelligence	NOUN
fbem-13624	3	9	on	on	ADP
fbem-13624	3	10	accounting	accounting	NOUN
fbem-13624	3	11	fraud	fraud	NOUN
fbem-13624	3	12	cases	case	NOUN
fbem-13624	3	13	.	.	PUNCT
fbem-13624	4	1	the	the	DET
fbem-13624	4	2	results	result	NOUN
fbem-13624	4	3	of	of	ADP
fbem-13624	4	4	this	this	DET
fbem-13624	4	5	paper	paper	NOUN
fbem-13624	4	6	are	be	AUX
fbem-13624	4	7	helpful	helpful	ADJ
fbem-13624	4	8	for	for	ADP
fbem-13624	4	9	business	business	NOUN
fbem-13624	4	10	owners	owner	NOUN
fbem-13624	4	11	and	and	CCONJ
fbem-13624	4	12	managers	manager	NOUN
fbem-13624	4	13	to	to	PART
fbem-13624	4	14	understand	understand	VERB
fbem-13624	4	15	the	the	DET
fbem-13624	4	16	importance	importance	NOUN
fbem-13624	4	17	of	of	ADP
fbem-13624	4	18	using	use	VERB
fbem-13624	4	19	accounting	accounting	NOUN
fbem-13624	4	20	software	software	NOUN
fbem-13624	4	21	to	to	PART
fbem-13624	4	22	achieve	achieve	VERB
fbem-13624	4	23	performance	performance	NOUN
fbem-13624	4	24	.	.	PUNCT
fbem-13624	5	1	efficiency	efficiency	NOUN
fbem-13624	5	2	,	,	PUNCT
fbem-13624	5	3	reliability	reliability	NOUN
fbem-13624	5	4	,	,	PUNCT
fbem-13624	5	5	ease	ease	NOUN
fbem-13624	5	6	of	of	ADP
fbem-13624	5	7	use	use	NOUN
fbem-13624	5	8	,	,	PUNCT
fbem-13624	5	9	data	datum	NOUN
fbem-13624	5	10	quality	quality	NOUN
fbem-13624	5	11	and	and	CCONJ
fbem-13624	5	12	accuracy	accuracy	NOUN
fbem-13624	5	13	affect	affect	VERB
fbem-13624	5	14	the	the	DET
fbem-13624	5	15	use	use	NOUN
fbem-13624	5	16	of	of	ADP
fbem-13624	5	17	accounting	accounting	NOUN
fbem-13624	5	18	software	software	NOUN
fbem-13624	5	19	,	,	PUNCT
fbem-13624	5	20	thus	thus	ADV
fbem-13624	5	21	affecting	affect	VERB
fbem-13624	5	22	the	the	DET
fbem-13624	5	23	number	number	NOUN
fbem-13624	5	24	of	of	ADP
fbem-13624	5	25	accounting	accounting	NOUN
fbem-13624	5	26	fraud	fraud	NOUN
fbem-13624	5	27	cases	case	NOUN
fbem-13624	5	28	.	.	PUNCT
fbem-13624	6	1	literature	literature	NOUN
fbem-13624	6	2	and	and	CCONJ
fbem-13624	6	3	research	research	NOUN
fbem-13624	6	4	results	result	NOUN
fbem-13624	6	5	show	show	VERB
fbem-13624	6	6	that	that	SCONJ
fbem-13624	6	7	the	the	DET
fbem-13624	6	8	efficiency	efficiency	NOUN
fbem-13624	6	9	,	,	PUNCT
fbem-13624	6	10	reliability	reliability	NOUN
fbem-13624	6	11	,	,	PUNCT
fbem-13624	6	12	ease	ease	NOUN
fbem-13624	6	13	of	of	ADP
fbem-13624	6	14	use	use	NOUN
fbem-13624	6	15	,	,	PUNCT
fbem-13624	6	16	data	datum	NOUN
fbem-13624	6	17	quality	quality	NOUN
fbem-13624	6	18	and	and	CCONJ
fbem-13624	6	19	accuracy	accuracy	NOUN
fbem-13624	6	20	of	of	ADP
fbem-13624	6	21	accounting	accounting	NOUN
fbem-13624	6	22	software	software	NOUN
fbem-13624	6	23	have	have	VERB
fbem-13624	6	24	a	a	DET
fbem-13624	6	25	significant	significant	ADJ
fbem-13624	6	26	impact	impact	NOUN
fbem-13624	6	27	on	on	ADP
fbem-13624	6	28	accounting	accounting	NOUN
fbem-13624	6	29	fraud	fraud	NOUN
fbem-13624	6	30	cases	case	NOUN
fbem-13624	6	31	.	.	PUNCT
fbem-13624	7	1	previous	previous	ADJ
fbem-13624	7	2	studies	study	NOUN
fbem-13624	7	3	have	have	AUX
fbem-13624	7	4	shown	show	VERB
fbem-13624	7	5	that	that	SCONJ
fbem-13624	7	6	in	in	ADP
fbem-13624	7	7	the	the	DET
fbem-13624	7	8	increasingly	increasingly	ADV
fbem-13624	7	9	competitive	competitive	ADJ
fbem-13624	7	10	enterprise	enterprise	NOUN
fbem-13624	7	11	environment	environment	NOUN
fbem-13624	7	12	,	,	PUNCT
fbem-13624	7	13	in	in	ADP
fbem-13624	7	14	addition	addition	NOUN
fbem-13624	7	15	to	to	ADP
fbem-13624	7	16	improving	improve	VERB
fbem-13624	7	17	the	the	DET
fbem-13624	7	18	management	management	NOUN
fbem-13624	7	19	ability	ability	NOUN
fbem-13624	7	20	and	and	CCONJ
fbem-13624	7	21	efficiency	efficiency	NOUN
fbem-13624	7	22	of	of	ADP
fbem-13624	7	23	enterprises	enterprise	NOUN
fbem-13624	7	24	,	,	PUNCT
fbem-13624	7	25	the	the	DET
fbem-13624	7	26	use	use	NOUN
fbem-13624	7	27	of	of	ADP
fbem-13624	7	28	accounting	accounting	NOUN
fbem-13624	7	29	software	software	NOUN
fbem-13624	7	30	is	be	AUX
fbem-13624	7	31	an	an	DET
fbem-13624	7	32	important	important	ADJ
fbem-13624	7	33	means	mean	NOUN
fbem-13624	7	34	to	to	PART
fbem-13624	7	35	ensure	ensure	VERB
fbem-13624	7	36	the	the	DET
fbem-13624	7	37	survival	survival	NOUN
fbem-13624	7	38	and	and	CCONJ
fbem-13624	7	39	sustainable	sustainable	ADJ
fbem-13624	7	40	development	development	NOUN
fbem-13624	7	41	of	of	ADP
fbem-13624	7	42	enterprises	enterprise	NOUN
fbem-13624	7	43	.	.	PUNCT
fbem-13624	8	1	this	this	DET
fbem-13624	8	2	study	study	NOUN
fbem-13624	8	3	is	be	AUX
fbem-13624	8	4	one	one	NUM
fbem-13624	8	5	of	of	ADP
fbem-13624	8	6	the	the	DET
fbem-13624	8	7	few	few	ADJ
fbem-13624	8	8	studies	study	NOUN
fbem-13624	8	9	that	that	PRON
fbem-13624	8	10	can	can	AUX
fbem-13624	8	11	clarify	clarify	VERB
fbem-13624	8	12	how	how	SCONJ
fbem-13624	8	13	the	the	DET
fbem-13624	8	14	use	use	NOUN
fbem-13624	8	15	of	of	ADP
fbem-13624	8	16	accounting	accounting	NOUN
fbem-13624	8	17	software	software	NOUN
fbem-13624	8	18	affects	affect	VERB
fbem-13624	8	19	corporate	corporate	ADJ
fbem-13624	8	20	performance	performance	NOUN
fbem-13624	8	21	.	.	PUNCT
fbem-13624	9	1	in	in	ADP
fbem-13624	9	2	this	this	DET
fbem-13624	9	3	study	study	NOUN
fbem-13624	9	4	,	,	PUNCT
fbem-13624	9	5	the	the	DET
fbem-13624	9	6	author	author	NOUN
fbem-13624	9	7	believes	believe	VERB
fbem-13624	9	8	that	that	SCONJ
fbem-13624	9	9	the	the	DET
fbem-13624	9	10	dimension	dimension	NOUN
fbem-13624	9	11	of	of	ADP
fbem-13624	9	12	using	use	VERB
fbem-13624	9	13	artificial	artificial	ADJ
fbem-13624	9	14	intelligence	intelligence	NOUN
fbem-13624	9	15	is	be	AUX
fbem-13624	9	16	important	important	ADJ
fbem-13624	9	17	for	for	ADP
fbem-13624	9	18	improving	improve	VERB
fbem-13624	9	19	organizational	organizational	ADJ
fbem-13624	9	20	performance	performance	NOUN
fbem-13624	9	21	.	.	PUNCT
fbem-13624	10	1	keywords	keyword	NOUN
fbem-13624	10	2	:	:	PUNCT
fbem-13624	10	3	accounting	accounting	NOUN
fbem-13624	10	4	software	software	NOUN
fbem-13624	10	5	,	,	PUNCT
fbem-13624	10	6	accounting	accounting	NOUN
fbem-13624	10	7	fraud	fraud	NOUN
fbem-13624	10	8	,	,	PUNCT
fbem-13624	10	9	accounting	accounting	NOUN
fbem-13624	10	10	.	.	PUNCT
fbem-13624	11	1	1	1	X
fbem-13624	11	2	.	.	X
fbem-13624	11	3	introduction	introduction	NOUN
fbem-13624	11	4	1.1	1.1	NUM
fbem-13624	11	5	.	.	PUNCT
fbem-13624	12	1	what	what	PRON
fbem-13624	12	2	is	be	AUX
fbem-13624	12	3	fraud	fraud	NOUN
fbem-13624	12	4	?	?	PUNCT
fbem-13624	13	1	fraud	fraud	NOUN
fbem-13624	13	2	is	be	AUX
fbem-13624	13	3	a	a	DET
fbem-13624	13	4	global	global	ADJ
fbem-13624	13	5	phenomenon	phenomenon	NOUN
fbem-13624	13	6	that	that	PRON
fbem-13624	13	7	affects	affect	VERB
fbem-13624	13	8	all	all	DET
fbem-13624	13	9	continents	continent	NOUN
fbem-13624	13	10	and	and	CCONJ
fbem-13624	13	11	all	all	DET
fbem-13624	13	12	sectors	sector	NOUN
fbem-13624	13	13	of	of	ADP
fbem-13624	13	14	the	the	DET
fbem-13624	13	15	economy	economy	NOUN
fbem-13624	13	16	.	.	PUNCT
fbem-13624	14	1	fraud	fraud	NOUN
fbem-13624	14	2	includes	include	VERB
fbem-13624	14	3	all	all	DET
fbem-13624	14	4	kinds	kind	NOUN
fbem-13624	14	5	of	of	ADP
fbem-13624	14	6	and	and	CCONJ
fbem-13624	14	7	illegal	illegal	ADJ
fbem-13624	14	8	behaviors	behavior	NOUN
fbem-13624	14	9	,	,	PUNCT
fbem-13624	14	10	including	include	VERB
fbem-13624	14	11	intentional	intentional	ADJ
fbem-13624	14	12	deception	deception	NOUN
fbem-13624	14	13	or	or	CCONJ
fbem-13624	14	14	misrepresentation	misrepresentation	NOUN
fbem-13624	14	15	.	.	PUNCT
fbem-13624	15	1	according	accord	VERB
fbem-13624	15	2	to	to	ADP
fbem-13624	15	3	the	the	DET
fbem-13624	15	4	association	association	NOUN
fbem-13624	15	5	of	of	ADP
fbem-13624	15	6	registered	register	VERB
fbem-13624	15	7	fraud	fraud	NOUN
fbem-13624	15	8	examiners	examiner	NOUN
fbem-13624	15	9	(	(	PUNCT
fbem-13624	15	10	acfe	acfe	NOUN
fbem-13624	15	11	)	)	PUNCT
fbem-13624	15	12	,	,	PUNCT
fbem-13624	15	13	fraud	fraud	NOUN
fbem-13624	15	14	is	be	AUX
fbem-13624	15	15	"	"	PUNCT
fbem-13624	15	16	a	a	DET
fbem-13624	15	17	fraud	fraud	NOUN
fbem-13624	15	18	or	or	CCONJ
fbem-13624	15	19	false	false	ADJ
fbem-13624	15	20	statement	statement	NOUN
fbem-13624	15	21	made	make	VERB
fbem-13624	15	22	by	by	ADP
fbem-13624	15	23	an	an	DET
fbem-13624	15	24	individual	individual	NOUN
fbem-13624	15	25	or	or	CCONJ
fbem-13624	15	26	entity	entity	NOUN
fbem-13624	15	27	when	when	SCONJ
fbem-13624	15	28	he	he	PRON
fbem-13624	15	29	knows	know	VERB
fbem-13624	15	30	that	that	SCONJ
fbem-13624	15	31	a	a	DET
fbem-13624	15	32	false	false	ADJ
fbem-13624	15	33	statement	statement	NOUN
fbem-13624	15	34	may	may	AUX
fbem-13624	15	35	bring	bring	VERB
fbem-13624	15	36	unauthorized	unauthorized	ADJ
fbem-13624	15	37	benefits	benefit	NOUN
fbem-13624	15	38	to	to	ADP
fbem-13624	15	39	an	an	DET
fbem-13624	15	40	individual	individual	ADJ
fbem-13624	15	41	,	,	PUNCT
fbem-13624	15	42	entity	entity	NOUN
fbem-13624	15	43	or	or	CCONJ
fbem-13624	15	44	other	other	ADJ
fbem-13624	15	45	party	party	NOUN
fbem-13624	15	46	"	"	PUNCT
fbem-13624	15	47	.	.	PUNCT
fbem-13624	16	1	in	in	ADP
fbem-13624	16	2	other	other	ADJ
fbem-13624	16	3	words	word	NOUN
fbem-13624	16	4	,	,	PUNCT
fbem-13624	16	5	mistakes	mistake	NOUN
fbem-13624	16	6	are	be	AUX
fbem-13624	16	7	not	not	PART
fbem-13624	16	8	frauds	fraud	NOUN
fbem-13624	16	9	.	.	PUNCT
fbem-13624	17	1	in	in	ADP
fbem-13624	17	2	fact	fact	NOUN
fbem-13624	17	3	,	,	PUNCT
fbem-13624	17	4	in	in	ADP
fbem-13624	17	5	fraudulent	fraudulent	ADJ
fbem-13624	17	6	activities	activity	NOUN
fbem-13624	17	7	,	,	PUNCT
fbem-13624	17	8	a	a	DET
fbem-13624	17	9	group	group	NOUN
fbem-13624	17	10	of	of	ADP
fbem-13624	17	11	immoral	immoral	ADJ
fbem-13624	17	12	people	people	NOUN
fbem-13624	17	13	manipulate	manipulate	VERB
fbem-13624	17	14	or	or	CCONJ
fbem-13624	17	15	influence	influence	VERB
fbem-13624	17	16	the	the	DET
fbem-13624	17	17	activities	activity	NOUN
fbem-13624	17	18	of	of	ADP
fbem-13624	17	19	the	the	DET
fbem-13624	17	20	target	target	NOUN
fbem-13624	17	21	company	company	NOUN
fbem-13624	17	22	in	in	ADP
fbem-13624	17	23	order	order	NOUN
fbem-13624	17	24	to	to	PART
fbem-13624	17	25	make	make	VERB
fbem-13624	17	26	money	money	NOUN
fbem-13624	17	27	or	or	CCONJ
fbem-13624	17	28	obtain	obtain	VERB
fbem-13624	17	29	goods	good	NOUN
fbem-13624	17	30	by	by	ADP
fbem-13624	17	31	illegal	illegal	ADJ
fbem-13624	17	32	or	or	CCONJ
fbem-13624	17	33	unfair	unfair	ADJ
fbem-13624	17	34	means	mean	NOUN
fbem-13624	17	35	.	.	PUNCT
fbem-13624	18	1	fraud	fraud	NOUN
fbem-13624	18	2	can	can	AUX
fbem-13624	18	3	deceive	deceive	VERB
fbem-13624	18	4	the	the	DET
fbem-13624	18	5	legitimate	legitimate	ADJ
fbem-13624	18	6	spouse	spouse	NOUN
fbem-13624	18	7	of	of	ADP
fbem-13624	18	8	the	the	DET
fbem-13624	18	9	target	target	NOUN
fbem-13624	18	10	organization	organization	NOUN
fbem-13624	18	11	,	,	PUNCT
fbem-13624	18	12	resulting	result	VERB
fbem-13624	18	13	in	in	ADP
fbem-13624	18	14	property	property	NOUN
fbem-13624	18	15	loss	loss	NOUN
fbem-13624	18	16	,	,	PUNCT
fbem-13624	18	17	even	even	ADV
fbem-13624	18	18	goodwill	goodwill	NOUN
fbem-13624	18	19	and	and	CCONJ
fbem-13624	18	20	reputation	reputation	NOUN
fbem-13624	18	21	loss	loss	NOUN
fbem-13624	18	22	.	.	PUNCT
fbem-13624	19	1	fraud	fraud	NOUN
fbem-13624	19	2	usually	usually	ADV
fbem-13624	19	3	uses	use	VERB
fbem-13624	19	4	unethical	unethical	ADJ
fbem-13624	19	5	or	or	CCONJ
fbem-13624	19	6	unfair	unfair	ADJ
fbem-13624	19	7	means	mean	NOUN
fbem-13624	19	8	.	.	PUNCT
fbem-13624	20	1	the	the	DET
fbem-13624	20	2	process	process	NOUN
fbem-13624	20	3	,	,	PUNCT
fbem-13624	20	4	procedures	procedure	NOUN
fbem-13624	20	5	and	and	CCONJ
fbem-13624	20	6	control	control	NOUN
fbem-13624	20	7	measures	measure	NOUN
fbem-13624	20	8	of	of	ADP
fbem-13624	20	9	organization	organization	NOUN
fbem-13624	20	10	construction	construction	NOUN
fbem-13624	20	11	must	must	AUX
fbem-13624	20	12	not	not	PART
fbem-13624	20	13	unnecessarily	unnecessarily	ADV
fbem-13624	20	14	make	make	VERB
fbem-13624	20	15	employees	employee	NOUN
fbem-13624	20	16	in	in	ADP
fbem-13624	20	17	a	a	DET
fbem-13624	20	18	state	state	NOUN
fbem-13624	20	19	of	of	ADP
fbem-13624	20	20	fraud	fraud	NOUN
fbem-13624	20	21	,	,	PUNCT
fbem-13624	20	22	and	and	CCONJ
fbem-13624	20	23	effectively	effectively	ADV
fbem-13624	20	24	detect	detect	VERB
fbem-13624	20	25	fraud	fraud	NOUN
fbem-13624	20	26	when	when	SCONJ
fbem-13624	20	27	fraud	fraud	NOUN
fbem-13624	20	28	occurs	occur	VERB
fbem-13624	20	29	.	.	PUNCT
fbem-13624	21	1	fraud	fraud	NOUN
fbem-13624	21	2	involving	involve	VERB
fbem-13624	21	3	leaders	leader	NOUN
fbem-13624	21	4	is	be	AUX
fbem-13624	21	5	called	call	VERB
fbem-13624	21	6	"	"	PUNCT
fbem-13624	21	7	management	management	NOUN
fbem-13624	21	8	fraud	fraud	NOUN
fbem-13624	21	9	"	"	PUNCT
fbem-13624	21	10	,	,	PUNCT
fbem-13624	21	11	and	and	CCONJ
fbem-13624	21	12	fraud	fraud	NOUN
fbem-13624	21	13	involving	involve	VERB
fbem-13624	21	14	only	only	ADV
fbem-13624	21	15	physical	physical	ADJ
fbem-13624	21	16	employees	employee	NOUN
fbem-13624	21	17	is	be	AUX
fbem-13624	21	18	called	call	VERB
fbem-13624	21	19	"	"	PUNCT
fbem-13624	21	20	employee	employee	NOUN
fbem-13624	21	21	association	association	NOUN
fbem-13624	21	22	fraud	fraud	NOUN
fbem-13624	21	23	"	"	PUNCT
fbem-13624	21	24	.	.	PUNCT
fbem-13624	22	1	1.2	1.2	NUM
fbem-13624	22	2	.	.	PUNCT
fbem-13624	22	3	who	who	PRON
fbem-13624	22	4	commits	commit	VERB
fbem-13624	22	5	frauds	fraud	NOUN
fbem-13624	22	6	?	?	PUNCT
fbem-13624	23	1	every	every	DET
fbem-13624	23	2	day	day	NOUN
fbem-13624	23	3	,	,	PUNCT
fbem-13624	23	4	the	the	DET
fbem-13624	23	5	organization	organization	NOUN
fbem-13624	23	6	is	be	AUX
fbem-13624	23	7	exposed	expose	VERB
fbem-13624	23	8	in	in	ADP
fbem-13624	23	9	a	a	DET
fbem-13624	23	10	shameful	shameful	ADJ
fbem-13624	23	11	way	way	NOUN
fbem-13624	23	12	.	.	PUNCT
fbem-13624	24	1	generally	generally	ADV
fbem-13624	24	2	speaking	speak	VERB
fbem-13624	24	3	,	,	PUNCT
fbem-13624	24	4	there	there	PRON
fbem-13624	24	5	are	be	VERB
fbem-13624	24	6	three	three	NUM
fbem-13624	24	7	types	type	NOUN
fbem-13624	24	8	of	of	ADP
fbem-13624	24	9	businessmen	businessman	NOUN
fbem-13624	24	10	engaged	engage	VERB
fbem-13624	24	11	in	in	ADP
fbem-13624	24	12	financial	financial	ADJ
fbem-13624	24	13	fraud	fraud	NOUN
fbem-13624	24	14	.	.	PUNCT
fbem-13624	25	1	they	they	PRON
fbem-13624	25	2	include	include	VERB
fbem-13624	25	3	senior	senior	ADJ
fbem-13624	25	4	managers	manager	NOUN
fbem-13624	25	5	(	(	PUNCT
fbem-13624	25	6	ceo	ceo	NOUN
fbem-13624	25	7	and	and	CCONJ
fbem-13624	25	8	cfo	cfo	PROPN
fbem-13624	25	9	)	)	PUNCT
fbem-13624	25	10	,	,	PUNCT
fbem-13624	25	11	middle	middle	ADJ
fbem-13624	25	12	and	and	CCONJ
fbem-13624	25	13	low	low	ADJ
fbem-13624	25	14	-	-	PUNCT
fbem-13624	25	15	level	level	NOUN
fbem-13624	25	16	managers	manager	NOUN
fbem-13624	25	17	and	and	CCONJ
fbem-13624	25	18	organized	organized	ADJ
fbem-13624	25	19	criminals	criminal	NOUN
fbem-13624	25	20	.	.	PUNCT
fbem-13624	26	1	the	the	DET
fbem-13624	26	2	chief	chief	ADJ
fbem-13624	26	3	executive	executive	ADJ
fbem-13624	26	4	officer	officer	NOUN
fbem-13624	26	5	(	(	PUNCT
fbem-13624	26	6	ceo	ceo	NOUN
fbem-13624	26	7	)	)	PUNCT
fbem-13624	26	8	and	and	CCONJ
fbem-13624	26	9	chief	chief	ADJ
fbem-13624	26	10	financial	financial	ADJ
fbem-13624	26	11	officer	officer	NOUN
fbem-13624	26	12	(	(	PUNCT
fbem-13624	26	13	cfo	cfo	PROPN
fbem-13624	26	14	)	)	PUNCT
fbem-13624	26	15	conduct	conduct	VERB
fbem-13624	26	16	accounting	accounting	NOUN
fbem-13624	26	17	fraud	fraud	NOUN
fbem-13624	26	18	to	to	PART
fbem-13624	26	19	cover	cover	VERB
fbem-13624	26	20	up	up	ADP
fbem-13624	26	21	real	real	ADJ
fbem-13624	26	22	business	business	NOUN
fbem-13624	26	23	performance	performance	NOUN
fbem-13624	26	24	,	,	PUNCT
fbem-13624	26	25	maintain	maintain	VERB
fbem-13624	26	26	personal	personal	ADJ
fbem-13624	26	27	identity	identity	NOUN
fbem-13624	26	28	and	and	CCONJ
fbem-13624	26	29	control	control	NOUN
fbem-13624	26	30	,	,	PUNCT
fbem-13624	26	31	and	and	CCONJ
fbem-13624	26	32	maintain	maintain	VERB
fbem-13624	26	33	personal	personal	ADJ
fbem-13624	26	34	income	income	NOUN
fbem-13624	26	35	and	and	CCONJ
fbem-13624	26	36	wealth	wealth	NOUN
fbem-13624	26	37	.	.	PUNCT
fbem-13624	27	1	low	low	ADJ
fbem-13624	27	2	and	and	CCONJ
fbem-13624	27	3	middle	middle	ADJ
fbem-13624	27	4	level	level	NOUN
fbem-13624	27	5	employees	employee	NOUN
fbem-13624	27	6	forge	forge	VERB
fbem-13624	27	7	financial	financial	ADJ
fbem-13624	27	8	statements	statement	NOUN
fbem-13624	27	9	related	relate	VERB
fbem-13624	27	10	to	to	ADP
fbem-13624	27	11	their	their	PRON
fbem-13624	27	12	responsibilities	responsibility	NOUN
fbem-13624	27	13	(	(	PUNCT
fbem-13624	27	14	subsidiaries	subsidiary	NOUN
fbem-13624	27	15	,	,	PUNCT
fbem-13624	27	16	departments	department	NOUN
fbem-13624	27	17	or	or	CCONJ
fbem-13624	27	18	other	other	ADJ
fbem-13624	27	19	departments	department	NOUN
fbem-13624	27	20	)	)	PUNCT
fbem-13624	27	21	to	to	PART
fbem-13624	27	22	obtain	obtain	VERB
fbem-13624	27	23	performance	performance	NOUN
fbem-13624	27	24	bonus	bonus	NOUN
fbem-13624	27	25	by	by	ADP
fbem-13624	27	26	concealing	conceal	VERB
fbem-13624	27	27	poor	poor	ADJ
fbem-13624	27	28	performance	performance	NOUN
fbem-13624	27	29	.	.	PUNCT
fbem-13624	28	1	organizing	organize	VERB
fbem-13624	28	2	criminals	criminal	NOUN
fbem-13624	28	3	to	to	PART
fbem-13624	28	4	forge	forge	VERB
fbem-13624	28	5	financial	financial	ADJ
fbem-13624	28	6	statements	statement	NOUN
fbem-13624	28	7	to	to	PART
fbem-13624	28	8	obtain	obtain	VERB
fbem-13624	28	9	loans	loan	NOUN
fbem-13624	28	10	.	.	PUNCT
fbem-13624	29	1	although	although	SCONJ
fbem-13624	29	2	many	many	ADJ
fbem-13624	29	3	changes	change	NOUN
fbem-13624	29	4	in	in	ADP
fbem-13624	29	5	the	the	DET
fbem-13624	29	6	process	process	NOUN
fbem-13624	29	7	of	of	ADP
fbem-13624	29	8	financial	financial	ADJ
fbem-13624	29	9	audit	audit	NOUN
fbem-13624	29	10	are	be	AUX
fbem-13624	29	11	caused	cause	VERB
fbem-13624	29	12	by	by	ADP
fbem-13624	29	13	financial	financial	ADJ
fbem-13624	29	14	fraud	fraud	NOUN
fbem-13624	29	15	or	or	CCONJ
fbem-13624	29	16	manipulation	manipulation	NOUN
fbem-13624	29	17	,	,	PUNCT
fbem-13624	29	18	history	history	NOUN
fbem-13624	29	19	and	and	CCONJ
fbem-13624	29	20	related	related	ADJ
fbem-13624	29	21	studies	study	NOUN
fbem-13624	29	22	have	have	AUX
fbem-13624	29	23	repeatedly	repeatedly	ADV
fbem-13624	29	24	shown	show	VERB
fbem-13624	29	25	that	that	SCONJ
fbem-13624	29	26	financial	financial	ADJ
fbem-13624	29	27	audit	audit	NOUN
fbem-13624	29	28	can	can	AUX
fbem-13624	29	29	not	not	PART
fbem-13624	29	30	find	find	VERB
fbem-13624	29	31	fraud	fraud	NOUN
fbem-13624	29	32	at	at	ADP
fbem-13624	29	33	any	any	DET
fbem-13624	29	34	important	important	ADJ
fbem-13624	29	35	level	level	NOUN
fbem-13624	29	36	.	.	PUNCT
fbem-13624	30	1	1.3	1.3	NUM
fbem-13624	30	2	.	.	PUNCT
fbem-13624	31	1	what	what	PRON
fbem-13624	31	2	are	be	AUX
fbem-13624	31	3	types	type	NOUN
fbem-13624	31	4	of	of	ADP
fbem-13624	31	5	accounting	accounting	NOUN
fbem-13624	31	6	software	software	NOUN
fbem-13624	31	7	?	?	PUNCT
fbem-13624	32	1	there	there	PRON
fbem-13624	32	2	are	be	VERB
fbem-13624	32	3	four	four	NUM
fbem-13624	32	4	different	different	ADJ
fbem-13624	32	5	types	type	NOUN
fbem-13624	32	6	of	of	ADP
fbem-13624	32	7	accounting	accounting	NOUN
fbem-13624	32	8	software	software	NOUN
fbem-13624	32	9	.	.	PUNCT
fbem-13624	33	1	the	the	DET
fbem-13624	33	2	first	first	ADJ
fbem-13624	33	3	one	one	NOUN
fbem-13624	33	4	is	be	AUX
fbem-13624	33	5	spreadsheets	spreadsheet	NOUN
fbem-13624	33	6	.	.	PUNCT
fbem-13624	34	1	a	a	DET
fbem-13624	34	2	fairly	fairly	ADV
fbem-13624	34	3	small	small	ADJ
fbem-13624	34	4	business	business	NOUN
fbem-13624	34	5	can	can	AUX
fbem-13624	34	6	only	only	ADV
fbem-13624	34	7	use	use	VERB
fbem-13624	34	8	spreadsheets	spreadsheet	NOUN
fbem-13624	34	9	to	to	PART
fbem-13624	34	10	run	run	VERB
fbem-13624	34	11	its	its	PRON
fbem-13624	34	12	accounting	accounting	NOUN
fbem-13624	34	13	software	software	NOUN
fbem-13624	34	14	.	.	PUNCT
fbem-13624	35	1	spreadsheet	spreadsheet	PROPN
fbem-13624	35	2	software	software	PROPN
fbem-13624	35	3	is	be	AUX
fbem-13624	35	4	cheap	cheap	ADJ
fbem-13624	35	5	and	and	CCONJ
fbem-13624	35	6	the	the	DET
fbem-13624	35	7	system	system	NOUN
fbem-13624	35	8	can	can	AUX
fbem-13624	35	9	be	be	AUX
fbem-13624	35	10	configured	configure	VERB
fbem-13624	35	11	in	in	ADP
fbem-13624	35	12	any	any	DET
fbem-13624	35	13	way	way	NOUN
fbem-13624	35	14	.	.	PUNCT
fbem-13624	36	1	however	however	ADV
fbem-13624	36	2	,	,	PUNCT
fbem-13624	36	3	the	the	DET
fbem-13624	36	4	electronic	electronic	ADJ
fbem-13624	36	5	form	form	NOUN
fbem-13624	36	6	is	be	AUX
fbem-13624	36	7	easy	easy	ADJ
fbem-13624	36	8	to	to	PART
fbem-13624	36	9	make	make	VERB
fbem-13624	36	10	mistakes	mistake	NOUN
fbem-13624	36	11	,	,	PUNCT
fbem-13624	36	12	because	because	SCONJ
fbem-13624	36	13	the	the	DET
fbem-13624	36	14	information	information	NOUN
fbem-13624	36	15	may	may	AUX
fbem-13624	36	16	be	be	AUX
fbem-13624	36	17	input	input	NOUN
fbem-13624	36	18	in	in	ADP
fbem-13624	36	19	the	the	DET
fbem-13624	36	20	wrong	wrong	ADJ
fbem-13624	36	21	place	place	NOUN
fbem-13624	36	22	,	,	PUNCT
fbem-13624	36	23	wrong	wrong	ADJ
fbem-13624	36	24	,	,	PUNCT
fbem-13624	36	25	or	or	CCONJ
fbem-13624	36	26	not	not	PART
fbem-13624	36	27	input	input	NOUN
fbem-13624	36	28	at	at	ADV
fbem-13624	36	29	all	all	ADV
fbem-13624	36	30	,	,	PUNCT
fbem-13624	36	31	resulting	result	VERB
fbem-13624	36	32	in	in	ADP
fbem-13624	36	33	inaccurate	inaccurate	ADJ
fbem-13624	36	34	financial	financial	ADJ
fbem-13624	36	35	statements	statement	NOUN
fbem-13624	36	36	.	.	PUNCT
fbem-13624	37	1	as	as	ADP
fbem-13624	37	2	a	a	DET
fbem-13624	37	3	result	result	NOUN
fbem-13624	37	4	,	,	PUNCT
fbem-13624	37	5	spreadsheets	spreadsheet	NOUN
fbem-13624	37	6	are	be	AUX
fbem-13624	37	7	usually	usually	ADV
fbem-13624	37	8	used	use	VERB
fbem-13624	37	9	only	only	ADV
fbem-13624	37	10	by	by	ADP
fbem-13624	37	11	very	very	ADV
fbem-13624	37	12	low	low	ADJ
fbem-13624	37	13	volume	volume	NOUN
fbem-13624	37	14	organizations	organization	NOUN
fbem-13624	37	15	.	.	PUNCT
fbem-13624	38	1	the	the	DET
fbem-13624	38	2	second	second	ADJ
fbem-13624	38	3	one	one	NOUN
fbem-13624	38	4	is	be	AUX
fbem-13624	38	5	commercially	commercially	ADV
fbem-13624	38	6	-	-	PUNCT
fbem-13624	38	7	available	available	ADJ
fbem-13624	38	8	software	software	NOUN
fbem-13624	38	9	(	(	PUNCT
fbem-13624	38	10	cas	cas	PROPN
fbem-13624	38	11	)	)	PUNCT
fbem-13624	38	12	.	.	PUNCT
fbem-13624	39	1	commercially	commercially	ADV
fbem-13624	39	2	-	-	PUNCT
fbem-13624	39	3	available	available	ADJ
fbem-13624	39	4	software	software	NOUN
fbem-13624	39	5	(	(	PUNCT
fbem-13624	39	6	cas	cas	PROPN
fbem-13624	39	7	)	)	PUNCT
fbem-13624	39	8	is	be	AUX
fbem-13624	39	9	the	the	DET
fbem-13624	39	10	most	most	ADV
fbem-13624	39	11	widely	widely	ADV
fbem-13624	39	12	used	use	VERB
fbem-13624	39	13	accounting	accounting	NOUN
fbem-13624	39	14	software	software	NOUN
fbem-13624	39	15	in	in	ADP
fbem-13624	39	16	the	the	DET
fbem-13624	39	17	world	world	NOUN
fbem-13624	39	18	.	.	PUNCT
fbem-13624	40	1	it	it	PRON
fbem-13624	40	2	can	can	AUX
fbem-13624	40	3	be	be	AUX
fbem-13624	40	4	configured	configure	VERB
fbem-13624	40	5	according	accord	VERB
fbem-13624	40	6	to	to	ADP
fbem-13624	40	7	business	business	NOUN
fbem-13624	40	8	needs	need	NOUN
fbem-13624	40	9	,	,	PUNCT
fbem-13624	40	10	including	include	VERB
fbem-13624	40	11	muti	muti	NOUN
fbem-13624	40	12	-	-	PUNCT
fbem-13624	40	13	layer	layer	NOUN
fbem-13624	40	14	error	error	NOUN
fbem-13624	40	15	detection	detection	NOUN
fbem-13624	40	16	to	to	PART
fbem-13624	40	17	prevent	prevent	VERB
fbem-13624	40	18	input	input	NOUN
fbem-13624	40	19	error	error	NOUN
fbem-13624	40	20	information	information	NOUN
fbem-13624	40	21	,	,	PUNCT
fbem-13624	40	22	and	and	CCONJ
fbem-13624	40	23	generate	generate	VERB
fbem-13624	40	24	standard	standard	ADJ
fbem-13624	40	25	reports	report	NOUN
fbem-13624	40	26	that	that	PRON
fbem-13624	40	27	can	can	AUX
fbem-13624	40	28	be	be	AUX
fbem-13624	40	29	configured	configure	VERB
fbem-13624	40	30	according	accord	VERB
fbem-13624	40	31	to	to	ADP
fbem-13624	40	32	user	user	NOUN
fbem-13624	40	33	needs	need	NOUN
fbem-13624	40	34	.	.	PUNCT
fbem-13624	41	1	some	some	DET
fbem-13624	41	2	cots	cot	NOUN
fbem-13624	41	3	packages	package	NOUN
fbem-13624	41	4	are	be	AUX
fbem-13624	41	5	industry	industry	NOUN
fbem-13624	41	6	specific	specific	ADJ
fbem-13624	41	7	and	and	CCONJ
fbem-13624	41	8	have	have	VERB
fbem-13624	41	9	additional	additional	ADJ
fbem-13624	41	10	features	feature	NOUN
fbem-13624	41	11	to	to	PART
fbem-13624	41	12	meet	meet	VERB
fbem-13624	41	13	the	the	DET
fbem-13624	41	14	needs	need	NOUN
fbem-13624	41	15	of	of	ADP
fbem-13624	41	16	their	their	PRON
fbem-13624	41	17	target	target	NOUN
fbem-13624	41	18	market	market	NOUN
fbem-13624	41	19	.	.	PUNCT
fbem-13624	42	1	cas	cas	PROPN
fbem-13624	42	2	software	software	PROPN
fbem-13624	42	3	may	may	AUX
fbem-13624	42	4	need	need	VERB
fbem-13624	42	5	the	the	DET
fbem-13624	42	6	services	service	NOUN
fbem-13624	42	7	of	of	ADP
fbem-13624	42	8	a	a	DET
fbem-13624	42	9	consultant	consultant	NOUN
fbem-13624	42	10	to	to	PART
fbem-13624	42	11	install	install	VERB
fbem-13624	42	12	,	,	PUNCT
fbem-13624	42	13	and	and	CCONJ
fbem-13624	42	14	may	may	AUX
fbem-13624	42	15	require	require	VERB
fbem-13624	42	16	a	a	DET
fbem-13624	42	17	long	long	ADJ
fbem-13624	42	18	installation	installation	NOUN
fbem-13624	42	19	process	process	NOUN
fbem-13624	42	20	and	and	CCONJ
fbem-13624	42	21	on	on	ADP
fbem-13624	42	22	-	-	PUNCT
fbem-13624	42	23	site	site	NOUN
fbem-13624	42	24	personnel	personnel	NOUN
fbem-13624	42	25	to	to	PART
fbem-13624	42	26	maintain	maintain	VERB
fbem-13624	42	27	the	the	DET
fbem-13624	42	28	software	software	NOUN
fbem-13624	42	29	.	.	PUNCT
fbem-13624	43	1	a	a	DET
fbem-13624	43	2	variant	variant	NOUN
fbem-13624	43	3	of	of	ADP
fbem-13624	43	4	this	this	DET
fbem-13624	43	5	concept	concept	NOUN
fbem-13624	43	6	is	be	AUX
fbem-13624	43	7	the	the	DET
fbem-13624	43	8	accounting	accounting	NOUN
fbem-13624	43	9	software	software	NOUN
fbem-13624	43	10	provided	provide	VERB
fbem-13624	43	11	as	as	ADP
fbem-13624	43	12	an	an	DET
fbem-13624	43	13	online	online	ADJ
fbem-13624	43	14	service	service	NOUN
fbem-13624	43	15	,	,	PUNCT
fbem-13624	43	16	which	which	PRON
fbem-13624	43	17	requires	require	VERB
fbem-13624	43	18	users	user	NOUN
fbem-13624	43	19	to	to	PART
fbem-13624	43	20	log	log	VERB
fbem-13624	43	21	on	on	ADP
fbem-13624	43	22	to	to	ADP
fbem-13624	43	23	the	the	DET
fbem-13624	43	24	supplier	supplier	NOUN
fbem-13624	43	25	's	's	PART
fbem-13624	43	26	website	website	NOUN
fbem-13624	43	27	to	to	PART
fbem-13624	43	28	access	access	VERB
fbem-13624	43	29	the	the	DET
fbem-13624	43	30	software	software	NOUN
fbem-13624	43	31	.	.	PUNCT
fbem-13624	44	1	the	the	DET
fbem-13624	44	2	latter	latter	ADJ
fbem-13624	44	3	method	method	NOUN
fbem-13624	44	4	requires	require	VERB
fbem-13624	44	5	each	each	DET
fbem-13624	44	6	user	user	NOUN
fbem-13624	44	7	to	to	PART
fbem-13624	44	8	pay	pay	VERB
fbem-13624	44	9	a	a	DET
fbem-13624	44	10	monthly	monthly	ADJ
fbem-13624	44	11	fee	fee	NOUN
fbem-13624	44	12	instead	instead	ADV
fbem-13624	44	13	of	of	ADP
fbem-13624	44	14	buying	buy	VERB
fbem-13624	44	15	the	the	DET
fbem-13624	44	16	software	software	NOUN
fbem-13624	44	17	in	in	ADP
fbem-13624	44	18	advance	advance	NOUN
fbem-13624	44	19	.	.	PUNCT
fbem-13624	45	1	the	the	DET
fbem-13624	45	2	next	next	ADJ
fbem-13624	45	3	one	one	NOUN
fbem-13624	45	4	is	be	AUX
fbem-13624	45	5	enterprise	enterprise	NOUN
fbem-13624	45	6	resource	resource	NOUN
fbem-13624	45	7	planning	planning	NOUN
fbem-13624	45	8	software(erp	software(erp	PROPN
fbem-13624	45	9	)	)	PUNCT
fbem-13624	45	10	.	.	PUNCT
fbem-13624	46	1	erp	erp	PROPN
fbem-13624	46	2	software	software	PROPN
fbem-13624	46	3	integrates	integrate	VERB
fbem-13624	46	4	information	information	NOUN
fbem-13624	46	5	from	from	ADP
fbem-13624	46	6	all	all	DET
fbem-13624	46	7	departments	department	NOUN
fbem-13624	46	8	into	into	ADP
fbem-13624	46	9	a	a	DET
fbem-13624	46	10	single	single	ADJ
fbem-13624	46	11	database	database	NOUN
fbem-13624	46	12	.	.	PUNCT
fbem-13624	47	1	this	this	DET
fbem-13624	47	2	approach	approach	NOUN
fbem-13624	47	3	eliminates	eliminate	VERB
fbem-13624	47	4	the	the	DET
fbem-13624	47	5	problems	problem	NOUN
fbem-13624	47	6	associated	associate	VERB
fbem-13624	47	7	with	with	ADP
fbem-13624	47	8	independent	independent	ADJ
fbem-13624	47	9	departmentspecific	departmentspecific	NOUN
fbem-13624	47	10	software	software	NOUN
fbem-13624	47	11	that	that	PRON
fbem-13624	47	12	does	do	AUX
fbem-13624	47	13	not	not	PART
fbem-13624	47	14	share	share	VERB
fbem-13624	47	15	information	information	NOUN
fbem-13624	47	16	.	.	PUNCT
fbem-13624	48	1	however	however	ADV
fbem-13624	48	2	,	,	PUNCT
fbem-13624	48	3	it	it	PRON
fbem-13624	48	4	is	be	AUX
fbem-13624	48	5	also	also	ADV
fbem-13624	48	6	very	very	ADV
fbem-13624	48	7	expensive	expensive	ADJ
fbem-13624	48	8	and	and	CCONJ
fbem-13624	48	9	can	can	AUX
fbem-13624	48	10	take	take	VERB
fbem-13624	48	11	more	more	ADJ
fbem-13624	48	12	than	than	ADP
fbem-13624	48	13	a	a	PRON
fbem-13624	48	14	year	year	NOUN
fbem-13624	48	15	to	to	PART
fbem-13624	48	16	install	install	VERB
fbem-13624	48	17	.	.	PUNCT
fbem-13624	49	1	such	such	ADJ
fbem-13624	49	2	software	software	NOUN
fbem-13624	49	3	typically	typically	ADV
fbem-13624	49	4	requires	require	VERB
fbem-13624	49	5	only	only	ADV
fbem-13624	49	6	the	the	DET
fbem-13624	49	7	largest	large	ADJ
fbem-13624	49	8	and	and	CCONJ
fbem-13624	49	9	most	most	ADJ
fbem-13624	49	10	34	34	NUM
fbem-13624	49	11	complex	complex	ADJ
fbem-13624	49	12	organizations	organization	NOUN
fbem-13624	49	13	.	.	PUNCT
fbem-13624	50	1	the	the	DET
fbem-13624	50	2	last	last	ADJ
fbem-13624	50	3	one	one	NOUN
fbem-13624	50	4	is	be	AUX
fbem-13624	50	5	custom	custom	NOUN
fbem-13624	50	6	accounting	accounting	NOUN
fbem-13624	50	7	software	software	NOUN
fbem-13624	50	8	.	.	PUNCT
fbem-13624	51	1	this	this	DET
fbem-13624	51	2	software	software	NOUN
fbem-13624	51	3	is	be	AUX
fbem-13624	51	4	customized	customize	VERB
fbem-13624	51	5	for	for	ADP
fbem-13624	51	6	an	an	DET
fbem-13624	51	7	organization	organization	NOUN
fbem-13624	51	8	.	.	PUNCT
fbem-13624	52	1	this	this	DET
fbem-13624	52	2	method	method	NOUN
fbem-13624	52	3	is	be	AUX
fbem-13624	52	4	usually	usually	ADV
fbem-13624	52	5	only	only	ADV
fbem-13624	52	6	used	use	VERB
fbem-13624	52	7	when	when	SCONJ
fbem-13624	52	8	the	the	DET
fbem-13624	52	9	requirements	requirement	NOUN
fbem-13624	52	10	of	of	ADP
fbem-13624	52	11	an	an	DET
fbem-13624	52	12	entity	entity	NOUN
fbem-13624	52	13	are	be	AUX
fbem-13624	52	14	so	so	ADV
fbem-13624	52	15	specific	specific	ADJ
fbem-13624	52	16	that	that	SCONJ
fbem-13624	52	17	cots	cot	NOUN
fbem-13624	52	18	or	or	CCONJ
fbem-13624	52	19	erp	erp	NOUN
fbem-13624	52	20	package	package	NOUN
fbem-13624	52	21	can	can	AUX
fbem-13624	52	22	not	not	PART
fbem-13624	52	23	meet	meet	VERB
fbem-13624	52	24	these	these	DET
fbem-13624	52	25	requirements	requirement	NOUN
fbem-13624	52	26	.	.	PUNCT
fbem-13624	53	1	however	however	ADV
fbem-13624	53	2	,	,	PUNCT
fbem-13624	53	3	this	this	DET
fbem-13624	53	4	approach	approach	NOUN
fbem-13624	53	5	is	be	AUX
fbem-13624	53	6	rarely	rarely	ADV
fbem-13624	53	7	used	use	VERB
fbem-13624	53	8	because	because	SCONJ
fbem-13624	53	9	custom	custom	NOUN
fbem-13624	53	10	software	software	NOUN
fbem-13624	53	11	is	be	AUX
fbem-13624	53	12	often	often	ADV
fbem-13624	53	13	flawed	flaw	VERB
fbem-13624	53	14	and	and	CCONJ
fbem-13624	53	15	requires	require	VERB
fbem-13624	53	16	more	more	ADJ
fbem-13624	53	17	maintenance	maintenance	NOUN
fbem-13624	53	18	than	than	ADP
fbem-13624	53	19	commercial	commercial	ADJ
fbem-13624	53	20	software	software	NOUN
fbem-13624	53	21	packages	package	NOUN
fbem-13624	53	22	.	.	PUNCT
fbem-13624	54	1	2	2	X
fbem-13624	54	2	.	.	X
fbem-13624	54	3	detailed	detailed	ADJ
fbem-13624	54	4	facts	fact	NOUN
fbem-13624	54	5	2.1	2.1	NUM
fbem-13624	54	6	.	.	PUNCT
fbem-13624	55	1	how	how	SCONJ
fbem-13624	55	2	can	can	AUX
fbem-13624	55	3	accounting	account	VERB
fbem-13624	55	4	software	software	NOUN
fbem-13624	55	5	decrease	decrease	NOUN
fbem-13624	55	6	fraud	fraud	NOUN
fbem-13624	55	7	?	?	PUNCT
fbem-13624	56	1	fraud	fraud	NOUN
fbem-13624	56	2	is	be	AUX
fbem-13624	56	3	a	a	DET
fbem-13624	56	4	significant	significant	ADJ
fbem-13624	56	5	issue	issue	NOUN
fbem-13624	56	6	for	for	ADP
fbem-13624	56	7	small	small	ADJ
fbem-13624	56	8	businesses	business	NOUN
fbem-13624	56	9	.	.	PUNCT
fbem-13624	57	1	about	about	ADV
fbem-13624	57	2	31	31	NUM
fbem-13624	57	3	%	%	NOUN
fbem-13624	57	4	of	of	ADP
fbem-13624	57	5	all	all	DET
fbem-13624	57	6	fraud	fraud	NOUN
fbem-13624	57	7	cases	case	NOUN
fbem-13624	57	8	are	be	AUX
fbem-13624	57	9	reported	report	VERB
fbem-13624	57	10	by	by	ADP
fbem-13624	57	11	small	small	ADJ
fbem-13624	57	12	enterprises	enterprise	NOUN
fbem-13624	57	13	,	,	PUNCT
fbem-13624	57	14	which	which	PRON
fbem-13624	57	15	is	be	AUX
fbem-13624	57	16	much	much	ADV
fbem-13624	57	17	higher	high	ADJ
fbem-13624	57	18	than	than	ADP
fbem-13624	57	19	that	that	PRON
fbem-13624	57	20	of	of	ADP
fbem-13624	57	21	large	large	ADJ
fbem-13624	57	22	enterprises	enterprise	NOUN
fbem-13624	57	23	.	.	PUNCT
fbem-13624	58	1	while	while	SCONJ
fbem-13624	58	2	small	small	ADJ
fbem-13624	58	3	businesses	business	NOUN
fbem-13624	58	4	tend	tend	VERB
fbem-13624	58	5	to	to	PART
fbem-13624	58	6	experience	experience	VERB
fbem-13624	58	7	organizational	organizational	ADJ
fbem-13624	58	8	fraud	fraud	NOUN
fbem-13624	58	9	more	more	ADV
fbem-13624	58	10	often	often	ADV
fbem-13624	58	11	,	,	PUNCT
fbem-13624	58	12	they	they	PRON
fbem-13624	58	13	are	be	AUX
fbem-13624	58	14	often	often	ADV
fbem-13624	58	15	the	the	DET
fbem-13624	58	16	ones	one	NOUN
fbem-13624	58	17	most	most	ADV
fbem-13624	58	18	affected	affect	VERB
fbem-13624	58	19	by	by	ADP
fbem-13624	58	20	fraud	fraud	NOUN
fbem-13624	58	21	and	and	CCONJ
fbem-13624	58	22	recovery	recovery	NOUN
fbem-13624	58	23	may	may	AUX
fbem-13624	58	24	take	take	VERB
fbem-13624	58	25	longer	long	ADV
fbem-13624	58	26	.	.	PUNCT
fbem-13624	59	1	where	where	SCONJ
fbem-13624	59	2	smaller	small	ADJ
fbem-13624	59	3	businesses	business	NOUN
fbem-13624	59	4	are	be	AUX
fbem-13624	59	5	the	the	DET
fbem-13624	59	6	most	most	ADV
fbem-13624	59	7	vulnerable	vulnerable	ADJ
fbem-13624	59	8	.	.	PUNCT
fbem-13624	60	1	report	report	NOUN
fbem-13624	60	2	fraud	fraud	NOUN
fbem-13624	60	3	and	and	CCONJ
fbem-13624	60	4	asset	asset	NOUN
fbem-13624	60	5	abuse	abuse	NOUN
fbem-13624	60	6	are	be	AUX
fbem-13624	60	7	two	two	NUM
fbem-13624	60	8	of	of	ADP
fbem-13624	60	9	the	the	DET
fbem-13624	60	10	three	three	NUM
fbem-13624	60	11	most	most	ADV
fbem-13624	60	12	common	common	ADJ
fbem-13624	60	13	types	type	NOUN
fbem-13624	60	14	of	of	ADP
fbem-13624	60	15	fraud	fraud	NOUN
fbem-13624	60	16	experienced	experience	VERB
fbem-13624	60	17	by	by	ADP
fbem-13624	60	18	small	small	ADJ
fbem-13624	60	19	businesses	business	NOUN
fbem-13624	60	20	.	.	PUNCT
fbem-13624	61	1	however	however	ADV
fbem-13624	61	2	,	,	PUNCT
fbem-13624	61	3	it	it	PRON
fbem-13624	61	4	is	be	AUX
fbem-13624	61	5	often	often	ADV
fbem-13624	61	6	theft	theft	NOUN
fbem-13624	61	7	that	that	PRON
fbem-13624	61	8	causes	cause	VERB
fbem-13624	61	9	most	most	ADJ
fbem-13624	61	10	problems	problem	NOUN
fbem-13624	61	11	,	,	PUNCT
fbem-13624	61	12	from	from	ADP
fbem-13624	61	13	stealing	steal	VERB
fbem-13624	61	14	money	money	NOUN
fbem-13624	61	15	to	to	ADP
fbem-13624	61	16	unreasonable	unreasonable	ADJ
fbem-13624	61	17	expense	expense	NOUN
fbem-13624	61	18	claims	claim	NOUN
fbem-13624	61	19	,	,	PUNCT
fbem-13624	61	20	and	and	CCONJ
fbem-13624	61	21	examples	example	NOUN
fbem-13624	61	22	of	of	ADP
fbem-13624	61	23	employees	employee	NOUN
fbem-13624	61	24	stealing	steal	VERB
fbem-13624	61	25	property	property	NOUN
fbem-13624	61	26	from	from	ADP
fbem-13624	61	27	companies	company	NOUN
fbem-13624	61	28	.	.	PUNCT
fbem-13624	62	1	correct	correct	ADJ
fbem-13624	62	2	accounting	accounting	NOUN
fbem-13624	62	3	software	software	NOUN
fbem-13624	62	4	plays	play	VERB
fbem-13624	62	5	an	an	DET
fbem-13624	62	6	important	important	ADJ
fbem-13624	62	7	role	role	NOUN
fbem-13624	62	8	in	in	ADP
fbem-13624	62	9	reducing	reduce	VERB
fbem-13624	62	10	the	the	DET
fbem-13624	62	11	chances	chance	NOUN
fbem-13624	62	12	of	of	ADP
fbem-13624	62	13	such	such	ADJ
fbem-13624	62	14	fraud	fraud	NOUN
fbem-13624	62	15	and	and	CCONJ
fbem-13624	62	16	ensuring	ensure	VERB
fbem-13624	62	17	that	that	SCONJ
fbem-13624	62	18	it	it	PRON
fbem-13624	62	19	does	do	AUX
fbem-13624	62	20	not	not	PART
fbem-13624	62	21	get	get	VERB
fbem-13624	62	22	out	out	ADP
fbem-13624	62	23	of	of	ADP
fbem-13624	62	24	control	control	NOUN
fbem-13624	62	25	.	.	PUNCT
fbem-13624	63	1	there	there	PRON
fbem-13624	63	2	are	be	VERB
fbem-13624	63	3	many	many	ADJ
fbem-13624	63	4	different	different	ADJ
fbem-13624	63	5	way	way	NOUN
fbem-13624	63	6	to	to	PART
fbem-13624	63	7	decrease	decrease	VERB
fbem-13624	63	8	fraud	fraud	NOUN
fbem-13624	63	9	by	by	ADP
fbem-13624	63	10	using	use	VERB
fbem-13624	63	11	accounting	accounting	NOUN
fbem-13624	63	12	software	software	NOUN
fbem-13624	63	13	.	.	PUNCT
fbem-13624	64	1	the	the	DET
fbem-13624	64	2	first	first	ADJ
fbem-13624	64	3	one	one	NOUN
fbem-13624	64	4	is	be	AUX
fbem-13624	64	5	making	make	VERB
fbem-13624	64	6	accounting	accounting	NOUN
fbem-13624	64	7	systems	system	NOUN
fbem-13624	64	8	more	more	ADV
fbem-13624	64	9	transparent	transparent	ADJ
fbem-13624	64	10	.	.	PUNCT
fbem-13624	65	1	a	a	DET
fbem-13624	65	2	key	key	ADJ
fbem-13624	65	3	factor	factor	NOUN
fbem-13624	65	4	of	of	ADP
fbem-13624	65	5	fraud	fraud	NOUN
fbem-13624	65	6	in	in	ADP
fbem-13624	65	7	small	small	ADJ
fbem-13624	65	8	businesses	business	NOUN
fbem-13624	65	9	is	be	AUX
fbem-13624	65	10	that	that	SCONJ
fbem-13624	65	11	only	only	ADV
fbem-13624	65	12	one	one	NUM
fbem-13624	65	13	employee	employee	NOUN
fbem-13624	65	14	is	be	AUX
fbem-13624	65	15	responsible	responsible	ADJ
fbem-13624	65	16	for	for	ADP
fbem-13624	65	17	all	all	DET
fbem-13624	65	18	accounting	accounting	NOUN
fbem-13624	65	19	and	and	CCONJ
fbem-13624	65	20	bookkeeping	bookkeeping	NOUN
fbem-13624	65	21	functions	function	NOUN
fbem-13624	65	22	.	.	PUNCT
fbem-13624	66	1	if	if	SCONJ
fbem-13624	66	2	these	these	DET
fbem-13624	66	3	accounting	accounting	NOUN
fbem-13624	66	4	and	and	CCONJ
fbem-13624	66	5	bookkeeping	bookkeeping	NOUN
fbem-13624	66	6	functions	function	NOUN
fbem-13624	66	7	are	be	AUX
fbem-13624	66	8	either	either	CCONJ
fbem-13624	66	9	not	not	PART
fbem-13624	66	10	online	online	ADV
fbem-13624	66	11	or	or	CCONJ
fbem-13624	66	12	managed	manage	VERB
fbem-13624	66	13	through	through	ADP
fbem-13624	66	14	a	a	DET
fbem-13624	66	15	chaotic	chaotic	ADJ
fbem-13624	66	16	system	system	NOUN
fbem-13624	66	17	of	of	ADP
fbem-13624	66	18	documents	document	NOUN
fbem-13624	66	19	and	and	CCONJ
fbem-13624	66	20	spreadsheets	spreadsheet	NOUN
fbem-13624	66	21	,	,	PUNCT
fbem-13624	66	22	the	the	DET
fbem-13624	66	23	risk	risk	NOUN
fbem-13624	66	24	will	will	AUX
fbem-13624	66	25	increase	increase	VERB
fbem-13624	66	26	significantly	significantly	ADV
fbem-13624	66	27	.	.	PUNCT
fbem-13624	67	1	accounting	accounting	NOUN
fbem-13624	67	2	software	software	NOUN
fbem-13624	67	3	introduces	introduce	VERB
fbem-13624	67	4	transparency	transparency	NOUN
fbem-13624	67	5	to	to	PART
fbem-13624	67	6	ensure	ensure	VERB
fbem-13624	67	7	that	that	SCONJ
fbem-13624	67	8	it	it	PRON
fbem-13624	67	9	is	be	AUX
fbem-13624	67	10	almost	almost	ADV
fbem-13624	67	11	impossible	impossible	ADJ
fbem-13624	67	12	to	to	PART
fbem-13624	67	13	try	try	VERB
fbem-13624	67	14	to	to	PART
fbem-13624	67	15	hide	hide	VERB
fbem-13624	67	16	or	or	CCONJ
fbem-13624	67	17	disguise	disguise	VERB
fbem-13624	67	18	fraud	fraud	NOUN
fbem-13624	67	19	.	.	PUNCT
fbem-13624	68	1	the	the	DET
fbem-13624	68	2	following	follow	VERB
fbem-13624	68	3	one	one	NUM
fbem-13624	68	4	is	be	AUX
fbem-13624	68	5	introducing	introduce	VERB
fbem-13624	68	6	robust	robust	ADJ
fbem-13624	68	7	,	,	PUNCT
fbem-13624	68	8	versatile	versatile	ADJ
fbem-13624	68	9	controls	control	NOUN
fbem-13624	68	10	.	.	PUNCT
fbem-13624	69	1	the	the	DET
fbem-13624	69	2	use	use	NOUN
fbem-13624	69	3	of	of	ADP
fbem-13624	69	4	accounting	accounting	NOUN
fbem-13624	69	5	software	software	NOUN
fbem-13624	69	6	provides	provide	VERB
fbem-13624	69	7	an	an	DET
fbem-13624	69	8	opportunity	opportunity	NOUN
fbem-13624	69	9	to	to	PART
fbem-13624	69	10	introduce	introduce	VERB
fbem-13624	69	11	control	control	NOUN
fbem-13624	69	12	when	when	SCONJ
fbem-13624	69	13	it	it	PRON
fbem-13624	69	14	comes	come	VERB
fbem-13624	69	15	to	to	ADP
fbem-13624	69	16	systems	system	NOUN
fbem-13624	69	17	and	and	CCONJ
fbem-13624	69	18	information	information	NOUN
fbem-13624	69	19	.	.	PUNCT
fbem-13624	70	1	for	for	ADP
fbem-13624	70	2	example	example	NOUN
fbem-13624	70	3	,	,	PUNCT
fbem-13624	70	4	you	you	PRON
fbem-13624	70	5	can	can	AUX
fbem-13624	70	6	restrict	restrict	VERB
fbem-13624	70	7	employees	employee	NOUN
fbem-13624	70	8	'	'	PART
fbem-13624	70	9	access	access	NOUN
fbem-13624	70	10	to	to	ADP
fbem-13624	70	11	financial	financial	ADJ
fbem-13624	70	12	data	datum	NOUN
fbem-13624	70	13	,	,	PUNCT
fbem-13624	70	14	or	or	CCONJ
fbem-13624	70	15	to	to	ADP
fbem-13624	70	16	inventory	inventory	NOUN
fbem-13624	70	17	or	or	CCONJ
fbem-13624	70	18	stock	stock	NOUN
fbem-13624	70	19	information	information	NOUN
fbem-13624	70	20	.	.	PUNCT
fbem-13624	71	1	processes	process	NOUN
fbem-13624	71	2	that	that	PRON
fbem-13624	71	3	are	be	AUX
fbem-13624	71	4	most	most	ADV
fbem-13624	71	5	likely	likely	ADJ
fbem-13624	71	6	to	to	PART
fbem-13624	71	7	be	be	AUX
fbem-13624	71	8	the	the	DET
fbem-13624	71	9	target	target	NOUN
fbem-13624	71	10	of	of	ADP
fbem-13624	71	11	fraud	fraud	NOUN
fbem-13624	71	12	may	may	AUX
fbem-13624	71	13	require	require	VERB
fbem-13624	71	14	multiple	multiple	ADJ
fbem-13624	71	15	signatures	signature	NOUN
fbem-13624	71	16	,	,	PUNCT
fbem-13624	71	17	including	include	VERB
fbem-13624	71	18	cost	cost	NOUN
fbem-13624	71	19	claims	claim	NOUN
fbem-13624	71	20	or	or	CCONJ
fbem-13624	71	21	overtime	overtime	NOUN
fbem-13624	71	22	claims	claim	NOUN
fbem-13624	71	23	.	.	PUNCT
fbem-13624	72	1	and	and	CCONJ
fbem-13624	72	2	the	the	DET
fbem-13624	72	3	next	next	ADJ
fbem-13624	72	4	is	be	AUX
fbem-13624	72	5	easier	easy	ADJ
fbem-13624	72	6	auditing	auditing	NOUN
fbem-13624	72	7	.	.	PUNCT
fbem-13624	73	1	one	one	NUM
fbem-13624	73	2	of	of	ADP
fbem-13624	73	3	the	the	DET
fbem-13624	73	4	main	main	ADJ
fbem-13624	73	5	advantages	advantage	NOUN
fbem-13624	73	6	of	of	ADP
fbem-13624	73	7	accounting	accounting	NOUN
fbem-13624	73	8	software	software	NOUN
fbem-13624	73	9	is	be	AUX
fbem-13624	73	10	the	the	DET
fbem-13624	73	11	simplicity	simplicity	NOUN
fbem-13624	73	12	it	it	PRON
fbem-13624	73	13	introduces	introduce	VERB
fbem-13624	73	14	in	in	ADP
fbem-13624	73	15	auditing	auditing	NOUN
fbem-13624	73	16	accounts	account	NOUN
fbem-13624	73	17	and	and	CCONJ
fbem-13624	73	18	financial	financial	ADJ
fbem-13624	73	19	statements	statement	NOUN
fbem-13624	73	20	.	.	PUNCT
fbem-13624	74	1	this	this	PRON
fbem-13624	74	2	makes	make	VERB
fbem-13624	74	3	the	the	DET
fbem-13624	74	4	detection	detection	NOUN
fbem-13624	74	5	of	of	ADP
fbem-13624	74	6	fraud	fraud	NOUN
fbem-13624	74	7	a	a	DET
fbem-13624	74	8	much	much	ADV
fbem-13624	74	9	simpler	simple	ADJ
fbem-13624	74	10	task	task	NOUN
fbem-13624	74	11	,	,	PUNCT
fbem-13624	74	12	as	as	SCONJ
fbem-13624	74	13	audits	audits	NOUN
fbem-13624	74	14	and	and	CCONJ
fbem-13624	74	15	reports	report	NOUN
fbem-13624	74	16	can	can	AUX
fbem-13624	74	17	be	be	AUX
fbem-13624	74	18	conducted	conduct	VERB
fbem-13624	74	19	on	on	ADP
fbem-13624	74	20	a	a	DET
fbem-13624	74	21	regular	regular	ADJ
fbem-13624	74	22	basis	basis	NOUN
fbem-13624	74	23	without	without	ADP
fbem-13624	74	24	much	much	ADJ
fbem-13624	74	25	effort	effort	NOUN
fbem-13624	74	26	.	.	PUNCT
fbem-13624	75	1	some	some	DET
fbem-13624	75	2	areas	area	NOUN
fbem-13624	75	3	are	be	AUX
fbem-13624	75	4	high	high	ADJ
fbem-13624	75	5	risk	risk	NOUN
fbem-13624	75	6	and	and	CCONJ
fbem-13624	75	7	should	should	AUX
fbem-13624	75	8	be	be	AUX
fbem-13624	75	9	regularly	regularly	ADV
fbem-13624	75	10	inspected	inspect	VERB
fbem-13624	75	11	and	and	CCONJ
fbem-13624	75	12	audited	audit	VERB
fbem-13624	75	13	,	,	PUNCT
fbem-13624	75	14	including	include	VERB
fbem-13624	75	15	cash	cash	NOUN
fbem-13624	75	16	accounts	account	NOUN
fbem-13624	75	17	and	and	CCONJ
fbem-13624	75	18	accounting	accounting	NOUN
fbem-13624	75	19	and	and	CCONJ
fbem-13624	75	20	bookkeeping	bookkeeping	NOUN
fbem-13624	75	21	processes	process	NOUN
fbem-13624	75	22	.	.	PUNCT
fbem-13624	76	1	then	then	ADV
fbem-13624	76	2	is	be	AUX
fbem-13624	76	3	accountability	accountability	NOUN
fbem-13624	76	4	and	and	CCONJ
fbem-13624	76	5	deterrence	deterrence	NOUN
fbem-13624	76	6	.	.	PUNCT
fbem-13624	77	1	accounting	accounting	NOUN
fbem-13624	77	2	software	software	NOUN
fbem-13624	77	3	provides	provide	VERB
fbem-13624	77	4	a	a	DET
fbem-13624	77	5	clear	clear	ADJ
fbem-13624	77	6	line	line	NOUN
fbem-13624	77	7	of	of	ADP
fbem-13624	77	8	responsibility	responsibility	NOUN
fbem-13624	77	9	,	,	PUNCT
fbem-13624	77	10	which	which	PRON
fbem-13624	77	11	makes	make	VERB
fbem-13624	77	12	it	it	PRON
fbem-13624	77	13	easier	easy	ADJ
fbem-13624	77	14	to	to	PART
fbem-13624	77	15	trace	trace	VERB
fbem-13624	77	16	the	the	DET
fbem-13624	77	17	origin	origin	NOUN
fbem-13624	77	18	of	of	ADP
fbem-13624	77	19	fraud	fraud	NOUN
fbem-13624	77	20	or	or	CCONJ
fbem-13624	77	21	behavior	behavior	NOUN
fbem-13624	77	22	.	.	PUNCT
fbem-13624	78	1	this	this	PRON
fbem-13624	78	2	usually	usually	ADV
fbem-13624	78	3	has	have	VERB
fbem-13624	78	4	a	a	DET
fbem-13624	78	5	deterrent	deterrent	NOUN
fbem-13624	78	6	effect	effect	NOUN
fbem-13624	78	7	on	on	ADP
fbem-13624	78	8	employees	employee	NOUN
fbem-13624	78	9	,	,	PUNCT
fbem-13624	78	10	who	who	PRON
fbem-13624	78	11	may	may	AUX
fbem-13624	78	12	feel	feel	VERB
fbem-13624	78	13	that	that	SCONJ
fbem-13624	78	14	without	without	ADP
fbem-13624	78	15	such	such	DET
fbem-13624	78	16	a	a	DET
fbem-13624	78	17	system	system	NOUN
fbem-13624	78	18	,	,	PUNCT
fbem-13624	78	19	a	a	DET
fbem-13624	78	20	small	small	ADJ
fbem-13624	78	21	fraud	fraud	NOUN
fbem-13624	78	22	can	can	AUX
fbem-13624	78	23	"	"	PUNCT
fbem-13624	78	24	get	get	VERB
fbem-13624	78	25	away	away	ADV
fbem-13624	78	26	with	with	ADP
fbem-13624	78	27	it	it	PRON
fbem-13624	78	28	"	"	PUNCT
fbem-13624	78	29	.	.	PUNCT
fbem-13624	79	1	the	the	DET
fbem-13624	79	2	last	last	ADJ
fbem-13624	79	3	one	one	NOUN
fbem-13624	79	4	is	be	AUX
fbem-13624	79	5	training	train	VERB
fbem-13624	79	6	staff	staff	NOUN
fbem-13624	79	7	to	to	PART
fbem-13624	79	8	help	help	VERB
fbem-13624	79	9	spot	spot	VERB
fbem-13624	79	10	fraud	fraud	NOUN
fbem-13624	79	11	.	.	PUNCT
fbem-13624	80	1	when	when	SCONJ
fbem-13624	80	2	it	it	PRON
fbem-13624	80	3	comes	come	VERB
fbem-13624	80	4	to	to	ADP
fbem-13624	80	5	fraud	fraud	NOUN
fbem-13624	80	6	,	,	PUNCT
fbem-13624	80	7	employees	employee	NOUN
fbem-13624	80	8	can	can	AUX
fbem-13624	80	9	be	be	AUX
fbem-13624	80	10	the	the	DET
fbem-13624	80	11	biggest	big	ADJ
fbem-13624	80	12	threat	threat	NOUN
fbem-13624	80	13	,	,	PUNCT
fbem-13624	80	14	and	and	CCONJ
fbem-13624	80	15	they	they	PRON
fbem-13624	80	16	can	can	AUX
fbem-13624	80	17	also	also	ADV
fbem-13624	80	18	be	be	AUX
fbem-13624	80	19	the	the	DET
fbem-13624	80	20	most	most	ADV
fbem-13624	80	21	effective	effective	ADJ
fbem-13624	80	22	defense	defense	NOUN
fbem-13624	80	23	.	.	PUNCT
fbem-13624	81	1	when	when	SCONJ
fbem-13624	81	2	you	you	PRON
fbem-13624	81	3	work	work	VERB
fbem-13624	81	4	with	with	ADP
fbem-13624	81	5	clear	clear	ADJ
fbem-13624	81	6	and	and	CCONJ
fbem-13624	81	7	simple	simple	ADJ
fbem-13624	81	8	accounting	accounting	NOUN
fbem-13624	81	9	software	software	NOUN
fbem-13624	81	10	,	,	PUNCT
fbem-13624	81	11	you	you	PRON
fbem-13624	81	12	can	can	AUX
fbem-13624	81	13	more	more	ADV
fbem-13624	81	14	easily	easily	ADV
fbem-13624	81	15	provide	provide	VERB
fbem-13624	81	16	your	your	PRON
fbem-13624	81	17	employees	employee	NOUN
fbem-13624	81	18	with	with	ADP
fbem-13624	81	19	tools	tool	NOUN
fbem-13624	81	20	to	to	PART
fbem-13624	81	21	detect	detect	VERB
fbem-13624	81	22	fraud	fraud	NOUN
fbem-13624	81	23	.	.	PUNCT
fbem-13624	82	1	so	so	ADV
fbem-13624	82	2	it	it	PRON
fbem-13624	82	3	's	be	AUX
fbem-13624	82	4	less	less	ADV
fbem-13624	82	5	likely	likely	ADJ
fbem-13624	82	6	to	to	PART
fbem-13624	82	7	be	be	AUX
fbem-13624	82	8	ignored	ignore	VERB
fbem-13624	82	9	.	.	PUNCT
fbem-13624	83	1	2.2	2.2	NUM
fbem-13624	83	2	.	.	PUNCT
fbem-13624	84	1	how	how	SCONJ
fbem-13624	84	2	can	can	AUX
fbem-13624	84	3	accounting	account	VERB
fbem-13624	84	4	software	software	NOUN
fbem-13624	84	5	increase	increase	NOUN
fbem-13624	84	6	fraud	fraud	NOUN
fbem-13624	84	7	?	?	PUNCT
fbem-13624	85	1	generally	generally	ADV
fbem-13624	85	2	speaking	speak	VERB
fbem-13624	85	3	,	,	PUNCT
fbem-13624	85	4	there	there	PRON
fbem-13624	85	5	are	be	VERB
fbem-13624	85	6	two	two	NUM
fbem-13624	85	7	reasons	reason	NOUN
fbem-13624	85	8	for	for	ADP
fbem-13624	85	9	accounting	accounting	NOUN
fbem-13624	85	10	fraud	fraud	NOUN
fbem-13624	85	11	.	.	PUNCT
fbem-13624	86	1	one	one	NUM
fbem-13624	86	2	is	be	AUX
fbem-13624	86	3	that	that	PRON
fbem-13624	86	4	accounting	accounting	NOUN
fbem-13624	86	5	software	software	NOUN
fbem-13624	86	6	is	be	AUX
fbem-13624	86	7	wrong	wrong	ADJ
fbem-13624	86	8	when	when	SCONJ
fbem-13624	86	9	probability	probability	NOUN
fbem-13624	86	10	is	be	AUX
fbem-13624	86	11	almost	almost	ADV
fbem-13624	86	12	zero	zero	NUM
fbem-13624	86	13	,	,	PUNCT
fbem-13624	86	14	and	and	CCONJ
fbem-13624	86	15	the	the	DET
fbem-13624	86	16	other	other	ADJ
fbem-13624	86	17	is	be	AUX
fbem-13624	86	18	the	the	DET
fbem-13624	86	19	immorality	immorality	NOUN
fbem-13624	86	20	of	of	ADP
fbem-13624	86	21	accountants	accountant	NOUN
fbem-13624	86	22	.	.	PUNCT
fbem-13624	87	1	accounting	accounting	NOUN
fbem-13624	87	2	software	software	NOUN
fbem-13624	87	3	is	be	AUX
fbem-13624	87	4	a	a	DET
fbem-13624	87	5	double	double	ADJ
fbem-13624	87	6	-	-	PUNCT
fbem-13624	87	7	edged	edge	VERB
fbem-13624	87	8	sword	sword	NOUN
fbem-13624	87	9	.	.	PUNCT
fbem-13624	88	1	because	because	SCONJ
fbem-13624	88	2	of	of	ADP
fbem-13624	88	3	the	the	DET
fbem-13624	88	4	simple	simple	ADJ
fbem-13624	88	5	operation	operation	NOUN
fbem-13624	88	6	,	,	PUNCT
fbem-13624	88	7	it	it	PRON
fbem-13624	88	8	also	also	ADV
fbem-13624	88	9	provides	provide	VERB
fbem-13624	88	10	great	great	ADJ
fbem-13624	88	11	convenience	convenience	NOUN
fbem-13624	88	12	for	for	ADP
fbem-13624	88	13	the	the	DET
fbem-13624	88	14	preparation	preparation	NOUN
fbem-13624	88	15	of	of	ADP
fbem-13624	88	16	financial	financial	ADJ
fbem-13624	88	17	statements	statement	NOUN
fbem-13624	88	18	and	and	CCONJ
fbem-13624	88	19	audit	audit	NOUN
fbem-13624	88	20	accounts	account	VERB
fbem-13624	88	21	to	to	ADP
fbem-13624	88	22	a	a	DET
fbem-13624	88	23	certain	certain	ADJ
fbem-13624	88	24	extent	extent	NOUN
fbem-13624	88	25	.	.	PUNCT
fbem-13624	89	1	and	and	CCONJ
fbem-13624	89	2	the	the	DET
fbem-13624	89	3	security	security	NOUN
fbem-13624	89	4	of	of	ADP
fbem-13624	89	5	accounting	accounting	NOUN
fbem-13624	89	6	software	software	NOUN
fbem-13624	89	7	also	also	ADV
fbem-13624	89	8	makes	make	VERB
fbem-13624	89	9	many	many	ADJ
fbem-13624	89	10	bosses	boss	NOUN
fbem-13624	89	11	believe	believe	VERB
fbem-13624	89	12	their	their	PRON
fbem-13624	89	13	company	company	NOUN
fbem-13624	89	14	's	's	PART
fbem-13624	89	15	financial	financial	ADJ
fbem-13624	89	16	statements	statement	NOUN
fbem-13624	89	17	.	.	PUNCT
fbem-13624	90	1	however	however	ADV
fbem-13624	90	2	,	,	PUNCT
fbem-13624	90	3	the	the	DET
fbem-13624	90	4	bosses	boss	NOUN
fbem-13624	90	5	trust	trust	VERB
fbem-13624	90	6	accounting	accounting	NOUN
fbem-13624	90	7	software	software	NOUN
fbem-13624	90	8	too	too	ADV
fbem-13624	90	9	much	much	ADV
fbem-13624	90	10	,	,	PUNCT
fbem-13624	90	11	which	which	PRON
fbem-13624	90	12	makes	make	VERB
fbem-13624	90	13	accounting	accounting	NOUN
fbem-13624	90	14	fraud	fraud	NOUN
fbem-13624	90	15	more	more	ADV
fbem-13624	90	16	difficult	difficult	ADJ
fbem-13624	90	17	to	to	PART
fbem-13624	90	18	find	find	VERB
fbem-13624	90	19	.	.	PUNCT
fbem-13624	91	1	another	another	DET
fbem-13624	91	2	reason	reason	NOUN
fbem-13624	91	3	for	for	ADP
fbem-13624	91	4	the	the	DET
fbem-13624	91	5	increase	increase	NOUN
fbem-13624	91	6	in	in	ADP
fbem-13624	91	7	the	the	DET
fbem-13624	91	8	number	number	NOUN
fbem-13624	91	9	of	of	ADP
fbem-13624	91	10	accounting	accounting	NOUN
fbem-13624	91	11	fraud	fraud	NOUN
fbem-13624	91	12	is	be	AUX
fbem-13624	91	13	the	the	DET
fbem-13624	91	14	unethical	unethical	ADJ
fbem-13624	91	15	attitude	attitude	NOUN
fbem-13624	91	16	of	of	ADP
fbem-13624	91	17	accountants	accountant	NOUN
fbem-13624	91	18	.	.	PUNCT
fbem-13624	92	1	and	and	CCONJ
fbem-13624	92	2	,	,	PUNCT
fbem-13624	92	3	this	this	PRON
fbem-13624	92	4	is	be	AUX
fbem-13624	92	5	also	also	ADV
fbem-13624	92	6	the	the	DET
fbem-13624	92	7	main	main	ADJ
fbem-13624	92	8	reason	reason	NOUN
fbem-13624	92	9	why	why	SCONJ
fbem-13624	92	10	accounting	accounting	NOUN
fbem-13624	92	11	fraud	fraud	NOUN
fbem-13624	92	12	cases	case	NOUN
fbem-13624	92	13	occur	occur	VERB
fbem-13624	92	14	.	.	PUNCT
fbem-13624	93	1	taking	take	VERB
fbem-13624	93	2	enron	enron	PROPN
fbem-13624	93	3	fraud	fraud	NOUN
fbem-13624	93	4	as	as	ADP
fbem-13624	93	5	an	an	DET
fbem-13624	93	6	example	example	NOUN
fbem-13624	93	7	,	,	PUNCT
fbem-13624	93	8	enron	enron	PROPN
fbem-13624	93	9	was	be	AUX
fbem-13624	93	10	not	not	PART
fbem-13624	93	11	an	an	DET
fbem-13624	93	12	immoral	immoral	ADJ
fbem-13624	93	13	enterprise	enterprise	NOUN
fbem-13624	93	14	at	at	ADP
fbem-13624	93	15	first	first	ADV
fbem-13624	93	16	.	.	PUNCT
fbem-13624	94	1	as	as	SCONJ
fbem-13624	94	2	we	we	PRON
fbem-13624	94	3	can	can	AUX
fbem-13624	94	4	see	see	VERB
fbem-13624	94	5	in	in	ADP
fbem-13624	94	6	this	this	DET
fbem-13624	94	7	case	case	NOUN
fbem-13624	94	8	study	study	NOUN
fbem-13624	94	9	,	,	PUNCT
fbem-13624	94	10	the	the	DET
fbem-13624	94	11	reason	reason	NOUN
fbem-13624	94	12	it	it	PRON
fbem-13624	94	13	becomes	become	VERB
fbem-13624	94	14	immoral	immoral	ADJ
fbem-13624	94	15	is	be	AUX
fbem-13624	94	16	that	that	SCONJ
fbem-13624	94	17	it	it	PRON
fbem-13624	94	18	can	can	AUX
fbem-13624	94	19	rapidly	rapidly	ADV
fbem-13624	94	20	increase	increase	VERB
fbem-13624	94	21	wealth	wealth	NOUN
fbem-13624	94	22	.	.	PUNCT
fbem-13624	95	1	this	this	PRON
fbem-13624	95	2	leads	lead	VERB
fbem-13624	95	3	to	to	ADP
fbem-13624	95	4	a	a	DET
fbem-13624	95	5	rather	rather	ADV
fbem-13624	95	6	extreme	extreme	ADJ
fbem-13624	95	7	way	way	NOUN
fbem-13624	95	8	to	to	PART
fbem-13624	95	9	attract	attract	VERB
fbem-13624	95	10	and	and	CCONJ
fbem-13624	95	11	encourage	encourage	VERB
fbem-13624	95	12	people	people	NOUN
fbem-13624	95	13	who	who	PRON
fbem-13624	95	14	are	be	AUX
fbem-13624	95	15	very	very	ADV
fbem-13624	95	16	smart	smart	ADJ
fbem-13624	95	17	and	and	CCONJ
fbem-13624	95	18	have	have	VERB
fbem-13624	95	19	a	a	DET
fbem-13624	95	20	strong	strong	ADJ
fbem-13624	95	21	desire	desire	NOUN
fbem-13624	95	22	for	for	ADP
fbem-13624	95	23	money	money	NOUN
fbem-13624	95	24	,	,	PUNCT
fbem-13624	95	25	which	which	PRON
fbem-13624	95	26	in	in	ADP
fbem-13624	95	27	turn	turn	NOUN
fbem-13624	95	28	leads	lead	VERB
fbem-13624	95	29	to	to	ADP
fbem-13624	95	30	the	the	DET
fbem-13624	95	31	neglect	neglect	NOUN
fbem-13624	95	32	of	of	ADP
fbem-13624	95	33	short	short	ADJ
fbem-13624	95	34	-	-	PUNCT
fbem-13624	95	35	term	term	NOUN
fbem-13624	95	36	benefits	benefit	NOUN
fbem-13624	95	37	.	.	PUNCT
fbem-13624	96	1	of	of	ADP
fbem-13624	96	2	course	course	NOUN
fbem-13624	96	3	,	,	PUNCT
fbem-13624	96	4	the	the	DET
fbem-13624	96	5	next	next	ADJ
fbem-13624	96	6	step	step	NOUN
fbem-13624	96	7	is	be	AUX
fbem-13624	96	8	to	to	PART
fbem-13624	96	9	study	study	VERB
fbem-13624	96	10	how	how	SCONJ
fbem-13624	96	11	to	to	PART
fbem-13624	96	12	adjust	adjust	VERB
fbem-13624	96	13	the	the	DET
fbem-13624	96	14	profit	profit	NOUN
fbem-13624	96	15	and	and	CCONJ
fbem-13624	96	16	achieve	achieve	VERB
fbem-13624	96	17	the	the	DET
fbem-13624	96	18	goal	goal	NOUN
fbem-13624	96	19	of	of	ADP
fbem-13624	96	20	rapid	rapid	ADJ
fbem-13624	96	21	profit	profit	NOUN
fbem-13624	96	22	.	.	PUNCT
fbem-13624	97	1	enron	enron	PROPN
fbem-13624	97	2	soon	soon	ADV
fbem-13624	97	3	lost	lose	VERB
fbem-13624	97	4	the	the	DET
fbem-13624	97	5	ability	ability	NOUN
fbem-13624	97	6	to	to	PART
fbem-13624	97	7	borrow	borrow	VERB
fbem-13624	97	8	money	money	NOUN
fbem-13624	97	9	,	,	PUNCT
fbem-13624	97	10	because	because	SCONJ
fbem-13624	97	11	disguised	disguised	ADJ
fbem-13624	97	12	profit	profit	NOUN
fbem-13624	97	13	growth	growth	NOUN
fbem-13624	97	14	figures	figure	NOUN
fbem-13624	97	15	still	still	ADV
fbem-13624	97	16	led	lead	VERB
fbem-13624	97	17	to	to	ADP
fbem-13624	97	18	a	a	DET
fbem-13624	97	19	shortage	shortage	NOUN
fbem-13624	97	20	of	of	ADP
fbem-13624	97	21	cash	cash	NOUN
fbem-13624	97	22	.	.	PUNCT
fbem-13624	98	1	but	but	CCONJ
fbem-13624	98	2	the	the	DET
fbem-13624	98	3	issuance	issuance	NOUN
fbem-13624	98	4	of	of	ADP
fbem-13624	98	5	additional	additional	ADJ
fbem-13624	98	6	shares	share	NOUN
fbem-13624	98	7	will	will	AUX
fbem-13624	98	8	cause	cause	VERB
fbem-13624	98	9	the	the	DET
fbem-13624	98	10	share	share	NOUN
fbem-13624	98	11	price	price	NOUN
fbem-13624	98	12	to	to	PART
fbem-13624	98	13	fall	fall	VERB
fbem-13624	98	14	sharply	sharply	ADV
fbem-13624	98	15	,	,	PUNCT
fbem-13624	98	16	which	which	PRON
fbem-13624	98	17	is	be	AUX
fbem-13624	98	18	the	the	DET
fbem-13624	98	19	basis	basis	NOUN
fbem-13624	98	20	of	of	ADP
fbem-13624	98	21	most	most	ADJ
fbem-13624	98	22	incentive	incentive	NOUN
fbem-13624	98	23	plans	plan	NOUN
fbem-13624	98	24	.	.	PUNCT
fbem-13624	99	1	so	so	ADV
fbem-13624	99	2	,	,	PUNCT
fbem-13624	99	3	to	to	PART
fbem-13624	99	4	start	start	VERB
fbem-13624	99	5	planning	plan	VERB
fbem-13624	99	6	secret	secret	ADJ
fbem-13624	99	7	fund	fund	NOUN
fbem-13624	99	8	-	-	PUNCT
fbem-13624	99	9	raising	raising	NOUN
fbem-13624	99	10	,	,	PUNCT
fbem-13624	99	11	the	the	DET
fbem-13624	99	12	money	money	NOUN
fbem-13624	99	13	has	have	VERB
fbem-13624	99	14	to	to	PART
fbem-13624	99	15	be	be	AUX
fbem-13624	99	16	hidden	hide	VERB
fbem-13624	99	17	.	.	PUNCT
fbem-13624	100	1	in	in	ADP
fbem-13624	100	2	this	this	DET
fbem-13624	100	3	way	way	NOUN
fbem-13624	100	4	,	,	PUNCT
fbem-13624	100	5	enron	enron	PROPN
fbem-13624	100	6	has	have	AUX
fbem-13624	100	7	formed	form	VERB
fbem-13624	100	8	an	an	DET
fbem-13624	100	9	immoral	immoral	ADJ
fbem-13624	100	10	culture	culture	NOUN
fbem-13624	100	11	,	,	PUNCT
fbem-13624	100	12	misleading	mislead	VERB
fbem-13624	100	13	and	and	CCONJ
fbem-13624	100	14	using	use	VERB
fbem-13624	100	15	customers	customer	NOUN
fbem-13624	100	16	,	,	PUNCT
fbem-13624	100	17	suppliers	supplier	NOUN
fbem-13624	100	18	and	and	CCONJ
fbem-13624	100	19	even	even	ADV
fbem-13624	100	20	colleagues	colleague	NOUN
fbem-13624	100	21	to	to	PART
fbem-13624	100	22	achieve	achieve	VERB
fbem-13624	100	23	their	their	PRON
fbem-13624	100	24	goals	goal	NOUN
fbem-13624	100	25	.	.	PUNCT
fbem-13624	101	1	people	people	NOUN
fbem-13624	101	2	who	who	PRON
fbem-13624	101	3	like	like	VERB
fbem-13624	101	4	two	two	NUM
fbem-13624	101	5	peas	pea	NOUN
fbem-13624	101	6	will	will	AUX
fbem-13624	101	7	be	be	AUX
fbem-13624	101	8	rewarded	reward	VERB
fbem-13624	101	9	for	for	ADP
fbem-13624	101	10	their	their	PRON
fbem-13624	101	11	top	top	ADJ
fbem-13624	101	12	management	management	NOUN
fbem-13624	101	13	.	.	PUNCT
fbem-13624	102	1	they	they	PRON
fbem-13624	102	2	boasted	boast	VERB
fbem-13624	102	3	that	that	SCONJ
fbem-13624	102	4	it	it	PRON
fbem-13624	102	5	was	be	AUX
fbem-13624	102	6	a	a	DET
fbem-13624	102	7	pure	pure	ADJ
fbem-13624	102	8	,	,	PUNCT
fbem-13624	102	9	market	market	NOUN
fbem-13624	102	10	driven	drive	VERB
fbem-13624	102	11	spirit	spirit	NOUN
fbem-13624	102	12	that	that	PRON
fbem-13624	102	13	pushed	push	VERB
fbem-13624	102	14	enron	enron	PROPN
fbem-13624	102	15	to	to	ADP
fbem-13624	102	16	glory	glory	NOUN
fbem-13624	102	17	.	.	PUNCT
fbem-13624	103	1	and	and	CCONJ
fbem-13624	103	2	deceive	deceive	VERB
fbem-13624	103	3	oneself	oneself	PRON
fbem-13624	103	4	,	,	PUNCT
fbem-13624	103	5	think	think	VERB
fbem-13624	103	6	this	this	PRON
fbem-13624	103	7	is	be	AUX
fbem-13624	103	8	moral	moral	ADJ
fbem-13624	103	9	behavior	behavior	NOUN
fbem-13624	103	10	.	.	PUNCT
fbem-13624	104	1	senior	senior	ADJ
fbem-13624	104	2	management	management	NOUN
fbem-13624	104	3	ray	ray	NOUN
fbem-13624	104	4	even	even	ADV
fbem-13624	104	5	accused	accuse	VERB
fbem-13624	104	6	the	the	DET
fbem-13624	104	7	california	california	PROPN
fbem-13624	104	8	authorities	authority	NOUN
fbem-13624	104	9	of	of	ADP
fbem-13624	104	10	cheating	cheat	VERB
fbem-13624	104	11	on	on	ADP
fbem-13624	104	12	enron	enron	PROPN
fbem-13624	104	13	,	,	PUNCT
fbem-13624	104	14	saying	say	VERB
fbem-13624	104	15	enron	enron	PROPN
fbem-13624	104	16	was	be	AUX
fbem-13624	104	17	a	a	DET
fbem-13624	104	18	model	model	NOUN
fbem-13624	104	19	of	of	ADP
fbem-13624	104	20	business	business	NOUN
fbem-13624	104	21	ethics	ethic	NOUN
fbem-13624	104	22	.	.	PUNCT
fbem-13624	105	1	in	in	ADP
fbem-13624	105	2	the	the	DET
fbem-13624	105	3	end	end	NOUN
fbem-13624	105	4	,	,	PUNCT
fbem-13624	105	5	the	the	DET
fbem-13624	105	6	respected	respected	ADJ
fbem-13624	105	7	mr	mr	PROPN
fbem-13624	105	8	.	.	PROPN
fbem-13624	105	9	andersen	andersen	PROPN
fbem-13624	105	10	put	put	VERB
fbem-13624	105	11	his	his	PRON
fbem-13624	105	12	greed	greed	NOUN
fbem-13624	105	13	for	for	ADP
fbem-13624	105	14	cost	cost	NOUN
fbem-13624	105	15	above	above	ADP
fbem-13624	105	16	the	the	DET
fbem-13624	105	17	strong	strong	ADJ
fbem-13624	105	18	business	business	NOUN
fbem-13624	105	19	ethics	ethic	NOUN
fbem-13624	105	20	tradition	tradition	NOUN
fbem-13624	105	21	of	of	ADP
fbem-13624	105	22	his	his	PRON
fbem-13624	105	23	founder	founder	NOUN
fbem-13624	105	24	,	,	PUNCT
fbem-13624	105	25	and	and	CCONJ
fbem-13624	105	26	gave	give	VERB
fbem-13624	105	27	in	in	ADP
fbem-13624	105	28	to	to	ADP
fbem-13624	105	29	the	the	DET
fbem-13624	105	30	distortion	distortion	NOUN
fbem-13624	105	31	and	and	CCONJ
fbem-13624	105	32	suspension	suspension	NOUN
fbem-13624	105	33	of	of	ADP
fbem-13624	105	34	his	his	PRON
fbem-13624	105	35	professional	professional	ADJ
fbem-13624	105	36	standards	standard	NOUN
fbem-13624	105	37	,	,	PUNCT
fbem-13624	105	38	resulting	result	VERB
fbem-13624	105	39	in	in	ADP
fbem-13624	105	40	fatal	fatal	ADJ
fbem-13624	105	41	consequences	consequence	NOUN
fbem-13624	105	42	.	.	PUNCT
fbem-13624	106	1	3	3	X
fbem-13624	106	2	.	.	X
fbem-13624	106	3	case	case	NOUN
fbem-13624	106	4	study	study	NOUN
fbem-13624	106	5	3.1	3.1	NUM
fbem-13624	106	6	.	.	PUNCT
fbem-13624	107	1	enron	enron	PROPN
fbem-13624	107	2	fraud	fraud	PROPN
fbem-13624	107	3	3.1.1	3.1.1	PROPN
fbem-13624	107	4	.	.	PUNCT
fbem-13624	108	1	review	review	NOUN
fbem-13624	108	2	of	of	ADP
fbem-13624	108	3	enron	enron	PROPN
fbem-13624	108	4	’s	’s	PART
fbem-13624	108	5	rise	rise	NOUN
fbem-13624	108	6	and	and	CCONJ
fbem-13624	108	7	fall	fall	VERB
fbem-13624	108	8	throughout	throughout	ADP
fbem-13624	108	9	the	the	DET
fbem-13624	108	10	late	late	ADJ
fbem-13624	108	11	1990s	1990	NOUN
fbem-13624	108	12	,	,	PUNCT
fbem-13624	108	13	enron	enron	PROPN
fbem-13624	108	14	was	be	AUX
fbem-13624	108	15	almost	almost	ADV
fbem-13624	108	16	universally	universally	ADV
fbem-13624	108	17	regarded	regard	VERB
fbem-13624	108	18	as	as	ADP
fbem-13624	108	19	one	one	NUM
fbem-13624	108	20	of	of	ADP
fbem-13624	108	21	america	america	PROPN
fbem-13624	108	22	's	's	PART
fbem-13624	108	23	most	most	ADV
fbem-13624	108	24	innovative	innovative	ADJ
fbem-13624	108	25	companies	company	NOUN
fbem-13624	108	26	-a	-a	PUNCT
fbem-13624	108	27	new	new	ADJ
fbem-13624	108	28	economy	economy	NOUN
fbem-13624	108	29	maverick	maverick	NOUN
fbem-13624	108	30	who	who	PRON
fbem-13624	108	31	abandoned	abandon	VERB
fbem-13624	108	32	the	the	DET
fbem-13624	108	33	hard	hard	ADJ
fbem-13624	108	34	-	-	PUNCT
fbem-13624	108	35	asset	asset	NOUN
fbem-13624	108	36	old	old	ADJ
fbem-13624	108	37	business	business	NOUN
fbem-13624	108	38	of	of	ADP
fbem-13624	108	39	free	free	ADJ
fbem-13624	108	40	e	e	NOUN
fbem-13624	108	41	-	-	NOUN
fbem-13624	108	42	commerce	commerce	NOUN
fbem-13624	108	43	into	into	ADP
fbem-13624	108	44	the	the	DET
fbem-13624	108	45	world	world	NOUN
fbem-13624	108	46	.	.	PUNCT
fbem-13624	109	1	the	the	DET
fbem-13624	109	2	company	company	NOUN
fbem-13624	109	3	continues	continue	VERB
fbem-13624	109	4	to	to	PART
fbem-13624	109	5	build	build	VERB
fbem-13624	109	6	power	power	NOUN
fbem-13624	109	7	plants	plant	NOUN
fbem-13624	109	8	and	and	CCONJ
fbem-13624	109	9	operate	operate	VERB
fbem-13624	109	10	natural	natural	ADJ
fbem-13624	109	11	gas	gas	NOUN
fbem-13624	109	12	,	,	PUNCT
fbem-13624	109	13	but	but	CCONJ
fbem-13624	109	14	it	it	PRON
fbem-13624	109	15	is	be	AUX
fbem-13624	109	16	known	know	VERB
fbem-13624	109	17	for	for	ADP
fbem-13624	109	18	its	its	PRON
fbem-13624	109	19	unique	unique	ADJ
fbem-13624	109	20	trading	trading	NOUN
fbem-13624	109	21	business	business	NOUN
fbem-13624	109	22	.	.	PUNCT
fbem-13624	110	1	as	as	ADV
fbem-13624	110	2	well	well	ADV
fbem-13624	110	3	as	as	ADP
fbem-13624	110	4	buying	buy	VERB
fbem-13624	110	5	and	and	CCONJ
fbem-13624	110	6	selling	sell	VERB
fbem-13624	110	7	gas	gas	NOUN
fbem-13624	110	8	and	and	CCONJ
fbem-13624	110	9	electricity	electricity	NOUN
fbem-13624	110	10	futures	future	NOUN
fbem-13624	110	11	,	,	PUNCT
fbem-13624	110	12	new	new	ADJ
fbem-13624	110	13	markets	market	NOUN
fbem-13624	110	14	have	have	AUX
fbem-13624	110	15	been	be	AUX
fbem-13624	110	16	created	create	VERB
fbem-13624	110	17	for	for	ADP
fbem-13624	110	18	strange	strange	ADJ
fbem-13624	110	19	"	"	PUNCT
fbem-13624	110	20	commodities	commodity	NOUN
fbem-13624	110	21	"	"	PUNCT
fbem-13624	110	22	such	such	ADJ
fbem-13624	110	23	as	as	ADP
fbem-13624	110	24	advertising	advertising	NOUN
fbem-13624	110	25	time	time	NOUN
fbem-13624	110	26	,	,	PUNCT
fbem-13624	110	27	weather	weather	NOUN
fbem-13624	110	28	futures	future	NOUN
fbem-13624	110	29	and	and	CCONJ
fbem-13624	110	30	internet	internet	NOUN
fbem-13624	110	31	bandwidth	bandwidth	NOUN
fbem-13624	110	32	.	.	PUNCT
fbem-13624	111	1	founded	found	VERB
fbem-13624	111	2	in	in	ADP
fbem-13624	111	3	1985	1985	NUM
fbem-13624	111	4	,	,	PUNCT
fbem-13624	111	5	enron	enron	PROPN
fbem-13624	111	6	corporation	corporation	PROPN
fbem-13624	111	7	was	be	AUX
fbem-13624	111	8	one	one	NUM
fbem-13624	111	9	of	of	ADP
fbem-13624	111	10	the	the	DET
fbem-13624	111	11	world	world	NOUN
fbem-13624	111	12	's	's	PART
fbem-13624	111	13	leading	lead	VERB
fbem-13624	111	14	power	power	NOUN
fbem-13624	111	15	,	,	PUNCT
fbem-13624	111	16	natural	natural	ADJ
fbem-13624	111	17	gas	gas	NOUN
fbem-13624	111	18	,	,	PUNCT
fbem-13624	111	19	communications	communication	NOUN
fbem-13624	111	20	and	and	CCONJ
fbem-13624	111	21	pulp	pulp	NOUN
fbem-13624	111	22	companies	company	NOUN
fbem-13624	111	23	,	,	PUNCT
fbem-13624	111	24	with	with	ADP
fbem-13624	111	25	annual	annual	ADJ
fbem-13624	111	26	revenues	revenue	NOUN
fbem-13624	111	27	growing	grow	VERB
fbem-13624	111	28	from	from	ADP
fbem-13624	111	29	$	$	SYM
fbem-13624	111	30	9	9	NUM
fbem-13624	111	31	billion	billion	NUM
fbem-13624	111	32	in	in	ADP
fbem-13624	111	33	1995	1995	NUM
fbem-13624	111	34	to	to	ADP
fbem-13624	111	35	more	more	ADJ
fbem-13624	111	36	than	than	ADP
fbem-13624	111	37	$	$	SYM
fbem-13624	111	38	100	100	NUM
fbem-13624	111	39	billion	billion	NUM
fbem-13624	111	40	in	in	ADP
fbem-13624	111	41	2000	2000	NUM
fbem-13624	111	42	,	,	PUNCT
fbem-13624	111	43	before	before	ADP
fbem-13624	111	44	its	its	PRON
fbem-13624	111	45	bankruptcy	bankruptcy	NOUN
fbem-13624	111	46	at	at	ADP
fbem-13624	111	47	the	the	DET
fbem-13624	111	48	end	end	NOUN
fbem-13624	111	49	of	of	ADP
fbem-13624	111	50	2001.by	2001.by	NOUN
fbem-13624	111	51	the	the	DET
fbem-13624	111	52	end	end	NOUN
fbem-13624	111	53	of	of	ADP
fbem-13624	111	54	2001	2001	NUM
fbem-13624	111	55	,	,	PUNCT
fbem-13624	111	56	the	the	DET
fbem-13624	111	57	company	company	NOUN
fbem-13624	111	58	's	's	PART
fbem-13624	111	59	financial	financial	ADJ
fbem-13624	111	60	position	position	NOUN
fbem-13624	111	61	was	be	AUX
fbem-13624	111	62	essentially	essentially	ADV
fbem-13624	111	63	maintained	maintain	VERB
fbem-13624	111	64	through	through	ADP
fbem-13624	111	65	an	an	DET
fbem-13624	111	66	institutionalized	institutionalized	ADJ
fbem-13624	111	67	,	,	PUNCT
fbem-13624	111	68	systematic	systematic	ADJ
fbem-13624	111	69	,	,	PUNCT
fbem-13624	111	70	and	and	CCONJ
fbem-13624	111	71	creative	creative	ADJ
fbem-13624	111	72	approach	approach	NOUN
fbem-13624	111	73	to	to	ADP
fbem-13624	111	74	accounting	accounting	NOUN
fbem-13624	111	75	fraud	fraud	NOUN
fbem-13624	111	76	.	.	PUNCT
fbem-13624	112	1	according	accord	VERB
fbem-13624	112	2	to	to	ADP
fbem-13624	112	3	thomas	thomas	PROPN
fbem-13624	112	4	'	'	PART
fbem-13624	112	5	2002	2002	NUM
fbem-13624	112	6	study	study	NOUN
fbem-13624	112	7	,	,	PUNCT
fbem-13624	112	8	enron	enron	PROPN
fbem-13624	112	9	's	's	PART
fbem-13624	112	10	35	35	NUM
fbem-13624	112	11	stock	stock	NOUN
fbem-13624	112	12	price	price	NOUN
fbem-13624	112	13	fell	fall	VERB
fbem-13624	112	14	from	from	ADP
fbem-13624	112	15	$	$	SYM
fbem-13624	112	16	90	90	NUM
fbem-13624	112	17	a	a	DET
fbem-13624	112	18	share	share	NOUN
fbem-13624	112	19	in	in	ADP
fbem-13624	112	20	mid-2000	mid-2000	NOUN
fbem-13624	112	21	to	to	ADP
fbem-13624	112	22	less	less	ADJ
fbem-13624	112	23	than	than	ADP
fbem-13624	112	24	$	$	SYM
fbem-13624	112	25	1	1	NUM
fbem-13624	112	26	a	a	DET
fbem-13624	112	27	share	share	NOUN
fbem-13624	112	28	by	by	ADP
fbem-13624	112	29	the	the	DET
fbem-13624	112	30	end	end	NOUN
fbem-13624	112	31	of	of	ADP
fbem-13624	112	32	2001	2001	NUM
fbem-13624	112	33	,	,	PUNCT
fbem-13624	112	34	costing	cost	VERB
fbem-13624	112	35	shareholders	shareholder	NOUN
fbem-13624	112	36	nearly	nearly	ADV
fbem-13624	112	37	$	$	SYM
fbem-13624	112	38	11	11	NUM
fbem-13624	112	39	billion	billion	NUM
fbem-13624	112	40	.	.	PUNCT
fbem-13624	113	1	enron	enron	PROPN
fbem-13624	113	2	revised	revise	VERB
fbem-13624	113	3	its	its	PRON
fbem-13624	113	4	previous	previous	ADJ
fbem-13624	113	5	financial	financial	ADJ
fbem-13624	113	6	statements	statement	NOUN
fbem-13624	113	7	and	and	CCONJ
fbem-13624	113	8	found	find	VERB
fbem-13624	113	9	a	a	DET
fbem-13624	113	10	loss	loss	NOUN
fbem-13624	113	11	of	of	ADP
fbem-13624	113	12	$	$	SYM
fbem-13624	113	13	586	586	NUM
fbem-13624	113	14	million	million	NUM
fbem-13624	113	15	.	.	PUNCT
fbem-13624	114	1	enron	enron	PROPN
fbem-13624	114	2	corporation	corporation	PROPN
fbem-13624	114	3	went	go	VERB
fbem-13624	114	4	bankrupt	bankrupt	ADJ
fbem-13624	114	5	on	on	ADP
fbem-13624	114	6	december	december	PROPN
fbem-13624	114	7	2	2	NUM
fbem-13624	114	8	,	,	PUNCT
fbem-13624	114	9	2001	2001	NUM
fbem-13624	114	10	.	.	PUNCT
fbem-13624	115	1	one	one	NUM
fbem-13624	115	2	of	of	ADP
fbem-13624	115	3	the	the	DET
fbem-13624	115	4	lessons	lesson	NOUN
fbem-13624	115	5	of	of	ADP
fbem-13624	115	6	the	the	DET
fbem-13624	115	7	dotcom	dotcom	NOUN
fbem-13624	115	8	boom	boom	NOUN
fbem-13624	115	9	is	be	AUX
fbem-13624	115	10	that	that	SCONJ
fbem-13624	115	11	it	it	PRON
fbem-13624	115	12	is	be	AUX
fbem-13624	115	13	often	often	ADV
fbem-13624	115	14	hard	hard	ADJ
fbem-13624	115	15	for	for	SCONJ
fbem-13624	115	16	analysts	analyst	NOUN
fbem-13624	115	17	to	to	PART
fbem-13624	115	18	understand	understand	VERB
fbem-13624	115	19	and	and	CCONJ
fbem-13624	115	20	value	value	VERB
fbem-13624	115	21	the	the	DET
fbem-13624	115	22	business	business	NOUN
fbem-13624	115	23	of	of	ADP
fbem-13624	115	24	new	new	ADJ
fbem-13624	115	25	content	content	NOUN
fbem-13624	115	26	types	type	NOUN
fbem-13624	115	27	.	.	PUNCT
fbem-13624	116	1	investment	investment	NOUN
fbem-13624	116	2	banks	bank	NOUN
fbem-13624	116	3	make	make	VERB
fbem-13624	116	4	more	more	ADJ
fbem-13624	116	5	money	money	NOUN
fbem-13624	116	6	from	from	ADP
fbem-13624	116	7	underwriting	underwriting	NOUN
fbem-13624	116	8	or	or	CCONJ
fbem-13624	116	9	mergers	merger	NOUN
fbem-13624	116	10	than	than	ADP
fbem-13624	116	11	from	from	ADP
fbem-13624	116	12	brokers	broker	NOUN
fbem-13624	116	13	'	'	PART
fbem-13624	116	14	commissions	commission	NOUN
fbem-13624	116	15	.	.	PUNCT
fbem-13624	117	1	analysts	analyst	NOUN
fbem-13624	117	2	at	at	ADP
fbem-13624	117	3	these	these	DET
fbem-13624	117	4	companies	company	NOUN
fbem-13624	117	5	often	often	ADV
fbem-13624	117	6	face	face	VERB
fbem-13624	117	7	conflicting	conflicting	ADJ
fbem-13624	117	8	loyalties	loyalty	NOUN
fbem-13624	117	9	.	.	PUNCT
fbem-13624	118	1	you	you	PRON
fbem-13624	118	2	can	can	AUX
fbem-13624	118	3	put	put	VERB
fbem-13624	118	4	them	they	PRON
fbem-13624	118	5	in	in	ADP
fbem-13624	118	6	the	the	DET
fbem-13624	118	7	context	context	NOUN
fbem-13624	118	8	of	of	ADP
fbem-13624	118	9	whether	whether	SCONJ
fbem-13624	118	10	or	or	CCONJ
fbem-13624	118	11	not	not	PART
fbem-13624	118	12	the	the	DET
fbem-13624	118	13	ceo	ceo	NOUN
fbem-13624	118	14	found	find	VERB
fbem-13624	118	15	the	the	DET
fbem-13624	118	16	report	report	NOUN
fbem-13624	118	17	unpleasant	unpleasant	ADJ
fbem-13624	118	18	,	,	PUNCT
fbem-13624	118	19	he	he	PRON
fbem-13624	118	20	was	be	AUX
fbem-13624	118	21	also	also	ADV
fbem-13624	118	22	worried	worried	ADJ
fbem-13624	118	23	that	that	SCONJ
fbem-13624	118	24	investors	investor	NOUN
fbem-13624	118	25	might	might	AUX
fbem-13624	118	26	find	find	VERB
fbem-13624	118	27	it	it	PRON
fbem-13624	118	28	helpful	helpful	ADJ
fbem-13624	118	29	.	.	PUNCT
fbem-13624	119	1	3.1.2	3.1.2	X
fbem-13624	119	2	.	.	PUNCT
fbem-13624	120	1	the	the	DET
fbem-13624	120	2	causes	cause	NOUN
fbem-13624	120	3	of	of	ADP
fbem-13624	120	4	enron	enron	PROPN
fbem-13624	120	5	’s	’s	PART
fbem-13624	120	6	bankruptcy	bankruptcy	NOUN
fbem-13624	120	7	the	the	DET
fbem-13624	120	8	management	management	NOUN
fbem-13624	120	9	's	's	PART
fbem-13624	120	10	understanding	understanding	NOUN
fbem-13624	120	11	of	of	ADP
fbem-13624	120	12	the	the	DET
fbem-13624	120	13	company	company	NOUN
fbem-13624	120	14	's	's	PART
fbem-13624	120	15	operation	operation	NOUN
fbem-13624	120	16	is	be	AUX
fbem-13624	120	17	lack	lack	NOUN
fbem-13624	120	18	of	of	ADP
fbem-13624	120	19	authenticity.executive	authenticity.executive	ADJ
fbem-13624	120	20	director	director	NOUN
fbem-13624	120	21	,	,	PUNCT
fbem-13624	120	22	markkula	markkula	ADJ
fbem-13624	120	23	center	center	NOUN
fbem-13624	120	24	for	for	ADP
fbem-13624	120	25	applied	applied	ADJ
fbem-13624	120	26	ethics	ethic	NOUN
fbem-13624	120	27	.	.	PUNCT
fbem-13624	121	1	these	these	DET
fbem-13624	121	2	executives	executive	NOUN
fbem-13624	121	3	believe	believe	VERB
fbem-13624	121	4	that	that	SCONJ
fbem-13624	121	5	enron	enron	PROPN
fbem-13624	121	6	must	must	AUX
fbem-13624	121	7	be	be	AUX
fbem-13624	121	8	the	the	DET
fbem-13624	121	9	most	most	ADV
fbem-13624	121	10	important	important	ADJ
fbem-13624	121	11	.	.	PUNCT
fbem-13624	122	1	everything	everything	PRON
fbem-13624	122	2	they	they	PRON
fbem-13624	122	3	do	do	VERB
fbem-13624	122	4	is	be	AUX
fbem-13624	122	5	the	the	DET
fbem-13624	122	6	best	good	ADJ
fbem-13624	122	7	,	,	PUNCT
fbem-13624	122	8	they	they	PRON
fbem-13624	122	9	have	have	VERB
fbem-13624	122	10	to	to	PART
fbem-13624	122	11	protect	protect	VERB
fbem-13624	122	12	their	their	PRON
fbem-13624	122	13	reputation	reputation	NOUN
fbem-13624	122	14	and	and	CCONJ
fbem-13624	122	15	their	their	PRON
fbem-13624	122	16	salary	salary	NOUN
fbem-13624	122	17	,	,	PUNCT
fbem-13624	122	18	because	because	SCONJ
fbem-13624	122	19	it	it	PRON
fbem-13624	122	20	's	be	AUX
fbem-13624	122	21	the	the	DET
fbem-13624	122	22	most	most	ADV
fbem-13624	122	23	important	important	ADJ
fbem-13624	122	24	thing	thing	NOUN
fbem-13624	122	25	successful	successful	ADJ
fbem-13624	122	26	executives	executive	NOUN
fbem-13624	122	27	in	in	ADP
fbem-13624	122	28	the	the	DET
fbem-13624	122	29	united	united	PROPN
fbem-13624	122	30	states	states	PROPN
fbem-13624	122	31	.	.	PUNCT
fbem-13624	123	1	the	the	DET
fbem-13624	123	2	responsibility	responsibility	NOUN
fbem-13624	123	3	is	be	AUX
fbem-13624	123	4	one	one	NUM
fbem-13624	123	5	of	of	ADP
fbem-13624	123	6	integrity	integrity	NOUN
fbem-13624	123	7	and	and	CCONJ
fbem-13624	123	8	full	full	ADJ
fbem-13624	123	9	disclosure	disclosure	NOUN
fbem-13624	123	10	.	.	PUNCT
fbem-13624	124	1	there	there	PRON
fbem-13624	124	2	is	be	VERB
fbem-13624	124	3	no	no	DET
fbem-13624	124	4	evidence	evidence	NOUN
fbem-13624	124	5	that	that	SCONJ
fbem-13624	124	6	enron	enron	PROPN
fbem-13624	124	7	's	's	PART
fbem-13624	124	8	chief	chief	ADJ
fbem-13624	124	9	executive	executive	ADJ
fbem-13624	124	10	employees	employee	NOUN
fbem-13624	124	11	who	who	PRON
fbem-13624	124	12	thought	think	VERB
fbem-13624	124	13	the	the	DET
fbem-13624	124	14	share	share	NOUN
fbem-13624	124	15	price	price	NOUN
fbem-13624	124	16	might	might	AUX
fbem-13624	124	17	rise	rise	VERB
fbem-13624	124	18	said	say	VERB
fbem-13624	124	19	he	he	PRON
fbem-13624	124	20	also	also	ADV
fbem-13624	124	21	revealed	reveal	VERB
fbem-13624	124	22	that	that	SCONJ
fbem-13624	124	23	he	he	PRON
fbem-13624	124	24	was	be	AUX
fbem-13624	124	25	selling	sell	VERB
fbem-13624	124	26	shares	share	NOUN
fbem-13624	124	27	.	.	PUNCT
fbem-13624	125	1	and	and	CCONJ
fbem-13624	125	2	usually	usually	ADV
fbem-13624	125	3	,	,	PUNCT
fbem-13624	125	4	employees	employee	NOUN
fbem-13624	125	5	will	will	AUX
fbem-13624	125	6	not	not	PART
fbem-13624	125	7	be	be	AUX
fbem-13624	125	8	informed	inform	VERB
fbem-13624	125	9	of	of	ADP
fbem-13624	125	10	the	the	DET
fbem-13624	125	11	stock	stock	NOUN
fbem-13624	125	12	sale	sale	NOUN
fbem-13624	125	13	in	in	ADP
fbem-13624	125	14	a	a	DET
fbem-13624	125	15	few	few	ADJ
fbem-13624	125	16	days	day	NOUN
fbem-13624	125	17	or	or	CCONJ
fbem-13624	125	18	weeks	week	NOUN
fbem-13624	125	19	.	.	PUNCT
fbem-13624	126	1	only	only	ADV
fbem-13624	126	2	the	the	DET
fbem-13624	126	3	investigation	investigation	NOUN
fbem-13624	126	4	into	into	ADP
fbem-13624	126	5	enron	enron	PROPN
fbem-13624	126	6	's	's	PART
fbem-13624	126	7	bankruptcy	bankruptcy	NOUN
fbem-13624	126	8	led	lead	VERB
fbem-13624	126	9	shareholders	shareholder	NOUN
fbem-13624	126	10	to	to	PART
fbem-13624	126	11	learn	learn	VERB
fbem-13624	126	12	that	that	SCONJ
fbem-13624	126	13	the	the	DET
fbem-13624	126	14	ceo	ceo	NOUN
fbem-13624	126	15	's	's	PART
fbem-13624	126	16	shares	share	NOUN
fbem-13624	126	17	had	have	AUX
fbem-13624	126	18	been	be	AUX
fbem-13624	126	19	sold	sell	VERB
fbem-13624	126	20	off.february	off.february	NOUN
fbem-13624	126	21	14	14	NUM
fbem-13624	126	22	,	,	PUNCT
fbem-13624	126	23	2002	2002	NUM
fbem-13624	126	24	,	,	PUNCT
fbem-13624	126	25	which	which	PRON
fbem-13624	126	26	is	be	AUX
fbem-13624	126	27	the	the	DET
fbem-13624	126	28	time	time	NOUN
fbem-13624	126	29	when	when	SCONJ
fbem-13624	126	30	the	the	DET
fbem-13624	126	31	selling	selling	NOUN
fbem-13624	126	32	should	should	AUX
fbem-13624	126	33	have	have	AUX
fbem-13624	126	34	been	be	AUX
fbem-13624	126	35	disclosed	disclose	VERB
fbem-13624	126	36	.	.	PUNCT
fbem-13624	127	1	why	why	SCONJ
fbem-13624	127	2	the	the	DET
fbem-13624	127	3	delay	delay	NOUN
fbem-13624	127	4	?	?	PUNCT
fbem-13624	128	1	shares	share	VERB
fbem-13624	128	2	the	the	DET
fbem-13624	128	3	sale	sale	NOUN
fbem-13624	128	4	to	to	ADP
fbem-13624	128	5	the	the	DET
fbem-13624	128	6	company	company	NOUN
fbem-13624	128	7	is	be	AUX
fbem-13624	128	8	to	to	PART
fbem-13624	128	9	repay	repay	VERB
fbem-13624	128	10	the	the	DET
fbem-13624	128	11	ceo	ceo	NOUN
fbem-13624	128	12	's	's	PART
fbem-13624	128	13	debt	debt	NOUN
fbem-13624	128	14	to	to	ADP
fbem-13624	128	15	enron	enron	PROPN
fbem-13624	128	16	,	,	PUNCT
fbem-13624	128	17	and	and	CCONJ
fbem-13624	128	18	the	the	DET
fbem-13624	128	19	sale	sale	NOUN
fbem-13624	128	20	of	of	ADP
fbem-13624	128	21	the	the	DET
fbem-13624	128	22	company	company	NOUN
fbem-13624	128	23	's	's	PART
fbem-13624	128	24	shares	share	NOUN
fbem-13624	128	25	is	be	AUX
fbem-13624	128	26	eligible	eligible	ADJ
fbem-13624	128	27	exceptions	exception	NOUN
fbem-13624	128	28	to	to	ADP
fbem-13624	128	29	disclosure	disclosure	NOUN
fbem-13624	128	30	requirements	requirement	NOUN
fbem-13624	128	31	for	for	ADP
fbem-13624	128	32	ordinary	ordinary	ADJ
fbem-13624	128	33	directors	director	NOUN
fbem-13624	128	34	and	and	CCONJ
fbem-13624	128	35	officers	officer	NOUN
fbem-13624	128	36	.	.	PUNCT
fbem-13624	129	1	do	do	AUX
fbem-13624	129	2	not	not	PART
fbem-13624	129	3	report	report	VERB
fbem-13624	129	4	until	until	ADP
fbem-13624	129	5	45	45	NUM
fbem-13624	129	6	days	day	NOUN
fbem-13624	129	7	after	after	ADP
fbem-13624	129	8	the	the	DET
fbem-13624	129	9	end	end	NOUN
fbem-13624	129	10	of	of	ADP
fbem-13624	129	11	the	the	DET
fbem-13624	129	12	company	company	NOUN
fbem-13624	129	13	's	's	PART
fbem-13624	129	14	accounting	accounting	NOUN
fbem-13624	129	15	year	year	NOUN
fbem-13624	129	16	.	.	PUNCT
fbem-13624	130	1	some	some	DET
fbem-13624	130	2	people	people	NOUN
fbem-13624	130	3	believe	believe	VERB
fbem-13624	130	4	that	that	SCONJ
fbem-13624	130	5	conflicts	conflict	NOUN
fbem-13624	130	6	of	of	ADP
fbem-13624	130	7	interest	interest	NOUN
fbem-13624	130	8	and	and	CCONJ
fbem-13624	130	9	enron	enron	PROPN
fbem-13624	130	10	’s	’s	PART
fbem-13624	130	11	lack	lack	NOUN
fbem-13624	130	12	of	of	ADP
fbem-13624	130	13	independent	independent	ADJ
fbem-13624	130	14	supervision	supervision	NOUN
fbem-13624	130	15	of	of	ADP
fbem-13624	130	16	management	management	NOUN
fbem-13624	130	17	led	lead	VERB
fbem-13624	130	18	to	to	ADP
fbem-13624	130	19	the	the	DET
fbem-13624	130	20	company	company	NOUN
fbem-13624	130	21	’s	’s	PART
fbem-13624	130	22	collapse	collapse	NOUN
fbem-13624	130	23	.	.	PUNCT
fbem-13624	131	1	in	in	ADP
fbem-13624	131	2	addition	addition	NOUN
fbem-13624	131	3	,	,	PUNCT
fbem-13624	131	4	some	some	DET
fbem-13624	131	5	people	people	NOUN
fbem-13624	131	6	believe	believe	VERB
fbem-13624	131	7	that	that	SCONJ
fbem-13624	131	8	enron	enron	PROPN
fbem-13624	131	9	's	's	PART
fbem-13624	131	10	compensation	compensation	NOUN
fbem-13624	131	11	policy	policy	NOUN
fbem-13624	131	12	has	have	AUX
fbem-13624	131	13	led	lead	VERB
fbem-13624	131	14	to	to	ADP
fbem-13624	131	15	concerns	concern	NOUN
fbem-13624	131	16	about	about	ADP
fbem-13624	131	17	earnings	earning	NOUN
fbem-13624	131	18	growth	growth	NOUN
fbem-13624	131	19	and	and	CCONJ
fbem-13624	131	20	stock	stock	NOUN
fbem-13624	131	21	prices	price	NOUN
fbem-13624	131	22	.	.	PUNCT
fbem-13624	132	1	in	in	ADP
fbem-13624	132	2	addition	addition	NOUN
fbem-13624	132	3	,	,	PUNCT
fbem-13624	132	4	recent	recent	ADJ
fbem-13624	132	5	regulatory	regulatory	ADJ
fbem-13624	132	6	changes	change	NOUN
fbem-13624	132	7	also	also	ADV
fbem-13624	132	8	focus	focus	VERB
fbem-13624	132	9	on	on	ADP
fbem-13624	132	10	strengthening	strengthen	VERB
fbem-13624	132	11	the	the	DET
fbem-13624	132	12	accounting	accounting	NOUN
fbem-13624	132	13	treatment	treatment	NOUN
fbem-13624	132	14	of	of	ADP
fbem-13624	132	15	special	special	ADJ
fbem-13624	132	16	purpose	purpose	NOUN
fbem-13624	132	17	entities	entity	NOUN
fbem-13624	132	18	and	and	CCONJ
fbem-13624	132	19	strengthening	strengthen	VERB
fbem-13624	132	20	internal	internal	ADJ
fbem-13624	132	21	accounting	accounting	NOUN
fbem-13624	132	22	and	and	CCONJ
fbem-13624	132	23	control	control	NOUN
fbem-13624	132	24	systems	system	NOUN
fbem-13624	132	25	.	.	PUNCT
fbem-13624	133	1	we	we	PRON
fbem-13624	133	2	started	start	VERB
fbem-13624	133	3	to	to	PART
fbem-13624	133	4	review	review	VERB
fbem-13624	133	5	these	these	DET
fbem-13624	133	6	issues	issue	NOUN
fbem-13624	133	7	from	from	ADP
fbem-13624	133	8	the	the	DET
fbem-13624	133	9	enron	enron	PROPN
fbem-13624	133	10	board	board	PROPN
fbem-13624	133	11	of	of	ADP
fbem-13624	133	12	directors	director	NOUN
fbem-13624	133	13	.	.	PUNCT
fbem-13624	134	1	there	there	PRON
fbem-13624	134	2	is	be	VERB
fbem-13624	134	3	a	a	DET
fbem-13624	134	4	conflict	conflict	NOUN
fbem-13624	134	5	of	of	ADP
fbem-13624	134	6	interest	interest	NOUN
fbem-13624	134	7	between	between	ADP
fbem-13624	134	8	the	the	DET
fbem-13624	134	9	two	two	NUM
fbem-13624	134	10	roles	role	NOUN
fbem-13624	134	11	played	play	VERB
fbem-13624	134	12	by	by	ADP
fbem-13624	134	13	arthur	arthur	PROPN
fbem-13624	134	14	andersen	andersen	PROPN
fbem-13624	134	15	as	as	ADP
fbem-13624	134	16	auditor	auditor	PROPN
fbem-13624	134	17	and	and	CCONJ
fbem-13624	134	18	enron	enron	PROPN
fbem-13624	134	19	consultant	consultant	NOUN
fbem-13624	134	20	.	.	PUNCT
fbem-13624	135	1	while	while	SCONJ
fbem-13624	135	2	the	the	DET
fbem-13624	135	3	investigation	investigation	NOUN
fbem-13624	135	4	continued	continue	VERB
fbem-13624	135	5	,	,	PUNCT
fbem-13624	135	6	enron	enron	PROPN
fbem-13624	135	7	tried	try	VERB
fbem-13624	135	8	to	to	PART
fbem-13624	135	9	save	save	VERB
fbem-13624	135	10	its	its	PRON
fbem-13624	135	11	business	business	NOUN
fbem-13624	135	12	by	by	ADP
fbem-13624	135	13	divesting	divest	VERB
fbem-13624	135	14	various	various	ADJ
fbem-13624	135	15	assets	asset	NOUN
fbem-13624	135	16	.	.	PUNCT
fbem-13624	136	1	it	it	PRON
fbem-13624	136	2	has	have	AUX
fbem-13624	136	3	filed	file	VERB
fbem-13624	136	4	for	for	ADP
fbem-13624	136	5	chapter	chapter	NOUN
fbem-13624	136	6	11	11	NUM
fbem-13624	136	7	bankruptcy	bankruptcy	NOUN
fbem-13624	136	8	,	,	PUNCT
fbem-13624	136	9	allowing	allow	VERB
fbem-13624	136	10	it	it	PRON
fbem-13624	136	11	to	to	PART
fbem-13624	136	12	reorganize	reorganize	VERB
fbem-13624	136	13	without	without	ADP
fbem-13624	136	14	the	the	DET
fbem-13624	136	15	protection	protection	NOUN
fbem-13624	136	16	of	of	ADP
fbem-13624	136	17	creditors	creditor	NOUN
fbem-13624	136	18	.	.	PUNCT
fbem-13624	137	1	former	former	ADJ
fbem-13624	137	2	ceo	ceo	PROPN
fbem-13624	137	3	and	and	CCONJ
fbem-13624	137	4	chairman	chairman	PROPN
fbem-13624	137	5	kenny	kenny	PROPN
fbem-13624	137	6	lay	lay	PROPN
fbem-13624	137	7	has	have	AUX
fbem-13624	137	8	resigned	resign	VERB
fbem-13624	137	9	,	,	PUNCT
fbem-13624	137	10	and	and	CCONJ
fbem-13624	137	11	restructuring	restructure	VERB
fbem-13624	137	12	expert	expert	NOUN
fbem-13624	137	13	stephen	stephen	PROPN
fbem-13624	137	14	cooper	cooper	PROPN
fbem-13624	137	15	has	have	AUX
fbem-13624	137	16	been	be	AUX
fbem-13624	137	17	appointed	appoint	VERB
fbem-13624	137	18	as	as	ADP
fbem-13624	137	19	interim	interim	ADJ
fbem-13624	137	20	ceo	ceo	PROPN
fbem-13624	137	21	.	.	PUNCT
fbem-13624	138	1	enron	enron	PROPN
fbem-13624	138	2	's	's	PART
fbem-13624	138	3	core	core	NOUN
fbem-13624	138	4	business	business	NOUN
fbem-13624	138	5	,	,	PUNCT
fbem-13624	138	6	the	the	DET
fbem-13624	138	7	energy	energy	NOUN
fbem-13624	138	8	trading	trading	NOUN
fbem-13624	138	9	department	department	NOUN
fbem-13624	138	10	,	,	PUNCT
fbem-13624	138	11	has	have	AUX
fbem-13624	138	12	reached	reach	VERB
fbem-13624	138	13	a	a	DET
fbem-13624	138	14	complex	complex	ADJ
fbem-13624	138	15	agreement	agreement	NOUN
fbem-13624	138	16	with	with	ADP
fbem-13624	138	17	ubs	ubs	PROPN
fbem-13624	138	18	warburg	warburg	PROPN
fbem-13624	138	19	.	.	PUNCT
fbem-13624	139	1	the	the	DET
fbem-13624	139	2	bank	bank	NOUN
fbem-13624	139	3	has	have	AUX
fbem-13624	139	4	not	not	PART
fbem-13624	139	5	paid	pay	VERB
fbem-13624	139	6	the	the	DET
fbem-13624	139	7	transaction	transaction	NOUN
fbem-13624	139	8	unit	unit	NOUN
fbem-13624	139	9	fees	fee	NOUN
fbem-13624	139	10	,	,	PUNCT
fbem-13624	139	11	but	but	CCONJ
fbem-13624	139	12	will	will	AUX
fbem-13624	139	13	share	share	VERB
fbem-13624	139	14	part	part	NOUN
fbem-13624	139	15	of	of	ADP
fbem-13624	139	16	the	the	DET
fbem-13624	139	17	profits	profit	NOUN
fbem-13624	139	18	with	with	ADP
fbem-13624	139	19	enron	enron	PROPN
fbem-13624	139	20	.	.	PUNCT
fbem-13624	140	1	the	the	DET
fbem-13624	140	2	enlightenment	enlightenment	PROPN
fbem-13624	140	3	of	of	ADP
fbem-13624	140	4	enron	enron	PROPN
fbem-13624	140	5	's	's	PART
fbem-13624	140	6	accounting	accounting	NOUN
fbem-13624	140	7	irregularities	irregularity	NOUN
fbem-13624	140	8	in	in	ADP
fbem-13624	140	9	the	the	DET
fbem-13624	140	10	third	third	ADJ
fbem-13624	140	11	quarter	quarter	NOUN
fbem-13624	140	12	of	of	ADP
fbem-13624	140	13	2001	2001	NUM
fbem-13624	140	14	has	have	AUX
fbem-13624	140	15	aroused	arouse	VERB
fbem-13624	140	16	the	the	DET
fbem-13624	140	17	attention	attention	NOUN
fbem-13624	140	18	of	of	ADP
fbem-13624	140	19	the	the	DET
fbem-13624	140	20	regulatory	regulatory	ADJ
fbem-13624	140	21	authorities	authority	NOUN
fbem-13624	140	22	and	and	CCONJ
fbem-13624	140	23	the	the	DET
fbem-13624	140	24	media	medium	NOUN
fbem-13624	140	25	to	to	ADP
fbem-13624	140	26	arthur	arthur	PROPN
fbem-13624	140	27	andersen	andersen	PROPN
fbem-13624	140	28	.	.	PUNCT
fbem-13624	141	1	the	the	DET
fbem-13624	141	2	severity	severity	NOUN
fbem-13624	141	3	of	of	ADP
fbem-13624	141	4	the	the	DET
fbem-13624	141	5	so	so	ADV
fbem-13624	141	6	-	-	PUNCT
fbem-13624	141	7	called	call	VERB
fbem-13624	141	8	accounting	accounting	NOUN
fbem-13624	141	9	errors	error	NOUN
fbem-13624	141	10	,	,	PUNCT
fbem-13624	141	11	combined	combine	VERB
fbem-13624	141	12	with	with	ADP
fbem-13624	141	13	andersen	andersen	PROPN
fbem-13624	141	14	's	's	PART
fbem-13624	141	15	role	role	NOUN
fbem-13624	141	16	as	as	ADP
fbem-13624	141	17	enron	enron	PROPN
fbem-13624	141	18	auditor	auditor	PROPN
fbem-13624	141	19	and	and	CCONJ
fbem-13624	141	20	extensive	extensive	ADJ
fbem-13624	141	21	media	medium	NOUN
fbem-13624	141	22	attention	attention	NOUN
fbem-13624	141	23	,	,	PUNCT
fbem-13624	141	24	is	be	AUX
fbem-13624	141	25	to	to	PART
fbem-13624	141	26	explore	explore	VERB
fbem-13624	141	27	the	the	DET
fbem-13624	141	28	influence	influence	NOUN
fbem-13624	141	29	of	of	ADP
fbem-13624	141	30	the	the	DET
fbem-13624	141	31	auditor	auditor	NOUN
fbem-13624	141	32	's	's	PART
fbem-13624	141	33	reputation	reputation	NOUN
fbem-13624	141	34	on	on	ADP
fbem-13624	141	35	the	the	DET
fbem-13624	141	36	market	market	NOUN
fbem-13624	141	37	price	price	NOUN
fbem-13624	141	38	of	of	ADP
fbem-13624	141	39	customers	customer	NOUN
fbem-13624	141	40	before	before	ADP
fbem-13624	141	41	and	and	CCONJ
fbem-13624	141	42	after	after	ADP
fbem-13624	141	43	the	the	DET
fbem-13624	141	44	audit	audit	NOUN
fbem-13624	141	45	failure	failure	NOUN
fbem-13624	141	46	.	.	PUNCT
fbem-13624	142	1	the	the	DET
fbem-13624	142	2	cp	cp	PROPN
fbem-13624	142	3	survey	survey	NOUN
fbem-13624	142	4	shared	share	VERB
fbem-13624	142	5	the	the	DET
fbem-13624	142	6	price	price	NOUN
fbem-13624	142	7	reaction	reaction	NOUN
fbem-13624	142	8	of	of	ADP
fbem-13624	142	9	andersen	andersen	PROPN
fbem-13624	142	10	customers	customer	NOUN
fbem-13624	142	11	to	to	ADP
fbem-13624	142	12	various	various	ADJ
fbem-13624	142	13	information	information	NOUN
fbem-13624	142	14	events	event	NOUN
fbem-13624	142	15	,	,	PUNCT
fbem-13624	142	16	which	which	PRON
fbem-13624	142	17	may	may	AUX
fbem-13624	142	18	cause	cause	VERB
fbem-13624	142	19	investors	investor	NOUN
fbem-13624	142	20	to	to	PART
fbem-13624	142	21	change	change	VERB
fbem-13624	142	22	their	their	PRON
fbem-13624	142	23	views	view	NOUN
fbem-13624	142	24	on	on	ADP
fbem-13624	142	25	andersen	andersen	PROPN
fbem-13624	142	26	’s	’s	PART
fbem-13624	142	27	reputation	reputation	NOUN
fbem-13624	142	28	.	.	PUNCT
fbem-13624	143	1	perhaps	perhaps	ADV
fbem-13624	143	2	the	the	DET
fbem-13624	143	3	biggest	big	ADJ
fbem-13624	143	4	damage	damage	NOUN
fbem-13624	143	5	to	to	ADP
fbem-13624	143	6	andersen	andersen	PROPN
fbem-13624	143	7	’s	’s	PART
fbem-13624	143	8	reputation	reputation	NOUN
fbem-13624	143	9	was	be	AUX
fbem-13624	143	10	that	that	SCONJ
fbem-13624	143	11	they	they	PRON
fbem-13624	143	12	admitted	admit	VERB
fbem-13624	143	13	on	on	ADP
fbem-13624	143	14	january	january	PROPN
fbem-13624	143	15	10	10	NUM
fbem-13624	143	16	,	,	PUNCT
fbem-13624	143	17	2002	2002	NUM
fbem-13624	143	18	that	that	PRON
fbem-13624	143	19	andersen	andersen	PROPN
fbem-13624	143	20	’s	’s	PART
fbem-13624	143	21	employee	employee	NOUN
fbem-13624	143	22	company	company	NOUN
fbem-13624	143	23	destroyed	destroy	VERB
fbem-13624	143	24	documents	document	NOUN
fbem-13624	143	25	and	and	CCONJ
fbem-13624	143	26	letters	letter	NOUN
fbem-13624	143	27	related	relate	VERB
fbem-13624	143	28	to	to	ADP
fbem-13624	143	29	enron	enron	PROPN
fbem-13624	143	30	’s	’s	PART
fbem-13624	143	31	engagement	engagement	NOUN
fbem-13624	143	32	.	.	PUNCT
fbem-13624	144	1	for	for	ADP
fbem-13624	144	2	the	the	DET
fbem-13624	144	3	s&p	s&p	PROPN
fbem-13624	144	4	1500	1500	NUM
fbem-13624	144	5	sample	sample	NOUN
fbem-13624	144	6	company	company	NOUN
fbem-13624	144	7	,	,	PUNCT
fbem-13624	144	8	cp	cp	PROPN
fbem-13624	144	9	reported	report	VERB
fbem-13624	144	10	that	that	SCONJ
fbem-13624	144	11	within	within	ADP
fbem-13624	144	12	three	three	NUM
fbem-13624	144	13	days	day	NOUN
fbem-13624	144	14	after	after	ADP
fbem-13624	144	15	the	the	DET
fbem-13624	144	16	announcement	announcement	NOUN
fbem-13624	144	17	,	,	PUNCT
fbem-13624	144	18	arthur	arthur	PROPN
fbem-13624	144	19	andersen	andersen	PROPN
fbem-13624	144	20	customers	customer	NOUN
fbem-13624	144	21	had	have	VERB
fbem-13624	144	22	a	a	DET
fbem-13624	144	23	significant	significant	ADJ
fbem-13624	144	24	market	market	NOUN
fbem-13624	144	25	reaction	reaction	NOUN
fbem-13624	144	26	of	of	ADP
fbem-13624	144	27	-2.03	-2.03	ADJ
fbem-13624	144	28	%	%	NOUN
fbem-13624	144	29	,	,	PUNCT
fbem-13624	144	30	and	and	CCONJ
fbem-13624	144	31	the	the	DET
fbem-13624	144	32	negative	negative	ADJ
fbem-13624	144	33	impact	impact	NOUN
fbem-13624	144	34	of	of	ADP
fbem-13624	144	35	this	this	DET
fbem-13624	144	36	reaction	reaction	NOUN
fbem-13624	144	37	was	be	AUX
fbem-13624	144	38	significantly	significantly	ADV
fbem-13624	144	39	greater	great	ADJ
fbem-13624	144	40	than	than	ADP
fbem-13624	144	41	4	4	NUM
fbem-13624	144	42	customers	customer	NOUN
fbem-13624	144	43	.	.	PUNCT
fbem-13624	145	1	the	the	DET
fbem-13624	145	2	arthur	arthur	PROPN
fbem-13624	145	3	andersen	andersen	PROPN
fbem-13624	145	4	houston	houston	PROPN
fbem-13624	145	5	office	office	PROPN
fbem-13624	145	6	where	where	SCONJ
fbem-13624	145	7	enron	enron	PROPN
fbem-13624	145	8	's	's	PART
fbem-13624	145	9	headquarters	headquarters	NOUN
fbem-13624	145	10	is	be	AUX
fbem-13624	145	11	located	locate	VERB
fbem-13624	145	12	has	have	VERB
fbem-13624	145	13	a	a	DET
fbem-13624	145	14	strong	strong	ADJ
fbem-13624	145	15	customer	customer	NOUN
fbem-13624	145	16	experience	experience	NOUN
fbem-13624	145	17	,	,	PUNCT
fbem-13624	145	18	and	and	CCONJ
fbem-13624	145	19	the	the	DET
fbem-13624	145	20	market	market	NOUN
fbem-13624	145	21	response	response	NOUN
fbem-13624	145	22	is	be	AUX
fbem-13624	145	23	not	not	PART
fbem-13624	145	24	as	as	ADV
fbem-13624	145	25	good	good	ADJ
fbem-13624	145	26	as	as	ADP
fbem-13624	145	27	that	that	PRON
fbem-13624	145	28	of	of	ADP
fbem-13624	145	29	andersen	andersen	PROPN
fbem-13624	145	30	’s	’s	PART
fbem-13624	145	31	non	non	ADJ
fbem-13624	145	32	-	-	ADJ
fbem-13624	145	33	houston	houston	ADJ
fbem-13624	145	34	customers	customer	NOUN
fbem-13624	145	35	.	.	PUNCT
fbem-13624	146	1	2	2	NUM
fbem-13624	146	2	in	in	ADP
fbem-13624	146	3	general	general	ADJ
fbem-13624	146	4	,	,	PUNCT
fbem-13624	146	5	cp	cp	PROPN
fbem-13624	146	6	concluded	conclude	VERB
fbem-13624	146	7	that	that	SCONJ
fbem-13624	146	8	the	the	DET
fbem-13624	146	9	announcement	announcement	NOUN
fbem-13624	146	10	had	have	VERB
fbem-13624	146	11	a	a	DET
fbem-13624	146	12	significant	significant	ADJ
fbem-13624	146	13	impact	impact	NOUN
fbem-13624	146	14	on	on	ADP
fbem-13624	146	15	andersen	andersen	PROPN
fbem-13624	146	16	’s	’s	PART
fbem-13624	146	17	perception	perception	NOUN
fbem-13624	146	18	of	of	ADP
fbem-13624	146	19	audit	audit	NOUN
fbem-13624	146	20	quality	quality	NOUN
fbem-13624	146	21	and	and	CCONJ
fbem-13624	146	22	the	the	DET
fbem-13624	146	23	resulting	result	VERB
fbem-13624	146	24	losses	loss	NOUN
fbem-13624	146	25	,	,	PUNCT
fbem-13624	146	26	and	and	CCONJ
fbem-13624	146	27	the	the	DET
fbem-13624	146	28	decline	decline	NOUN
fbem-13624	146	29	in	in	ADP
fbem-13624	146	30	reputation	reputation	NOUN
fbem-13624	146	31	had	have	VERB
fbem-13624	146	32	a	a	DET
fbem-13624	146	33	negative	negative	ADJ
fbem-13624	146	34	impact	impact	NOUN
fbem-13624	146	35	on	on	ADP
fbem-13624	146	36	the	the	DET
fbem-13624	146	37	company	company	NOUN
fbem-13624	146	38	’s	’s	PART
fbem-13624	146	39	other	other	ADJ
fbem-13624	146	40	customers	customer	NOUN
fbem-13624	146	41	’	’	PART
fbem-13624	146	42	market	market	NOUN
fbem-13624	146	43	value	value	NOUN
fbem-13624	146	44	.	.	PUNCT
fbem-13624	147	1	in	in	ADP
fbem-13624	147	2	this	this	DET
fbem-13624	147	3	research	research	NOUN
fbem-13624	147	4	,	,	PUNCT
fbem-13624	147	5	we	we	PRON
fbem-13624	147	6	report	report	VERB
fbem-13624	147	7	new	new	ADJ
fbem-13624	147	8	findings	finding	NOUN
fbem-13624	147	9	,	,	PUNCT
fbem-13624	147	10	which	which	PRON
fbem-13624	147	11	are	be	AUX
fbem-13624	147	12	the	the	DET
fbem-13624	147	13	events	event	NOUN
fbem-13624	147	14	of	of	ADP
fbem-13624	147	15	research	research	NOUN
fbem-13624	147	16	evidence	evidence	NOUN
fbem-13624	147	17	and	and	CCONJ
fbem-13624	147	18	the	the	DET
fbem-13624	147	19	reputation	reputation	NOUN
fbem-13624	147	20	effects	effect	NOUN
fbem-13624	147	21	of	of	ADP
fbem-13624	147	22	auditors	auditor	NOUN
fbem-13624	147	23	.	.	PUNCT
fbem-13624	148	1	in	in	ADP
fbem-13624	148	2	this	this	DET
fbem-13624	148	3	case	case	NOUN
fbem-13624	148	4	,	,	PUNCT
fbem-13624	148	5	we	we	PRON
fbem-13624	148	6	do	do	AUX
fbem-13624	148	7	not	not	PART
fbem-13624	148	8	recommend	recommend	VERB
fbem-13624	148	9	that	that	SCONJ
fbem-13624	148	10	the	the	DET
fbem-13624	148	11	auditor	auditor	NOUN
fbem-13624	148	12	's	's	PART
fbem-13624	148	13	reputation	reputation	NOUN
fbem-13624	148	14	does	do	AUX
fbem-13624	148	15	not	not	PART
fbem-13624	148	16	matter	matter	VERB
fbem-13624	148	17	.	.	PUNCT
fbem-13624	149	1	as	as	SCONJ
fbem-13624	149	2	mentioned	mention	VERB
fbem-13624	149	3	above	above	ADV
fbem-13624	149	4	,	,	PUNCT
fbem-13624	149	5	there	there	PRON
fbem-13624	149	6	is	be	VERB
fbem-13624	149	7	sufficient	sufficient	ADJ
fbem-13624	149	8	evidence	evidence	NOUN
fbem-13624	149	9	that	that	SCONJ
fbem-13624	149	10	reputation	reputation	NOUN
fbem-13624	149	11	is	be	AUX
fbem-13624	149	12	very	very	ADV
fbem-13624	149	13	important	important	ADJ
fbem-13624	149	14	to	to	ADP
fbem-13624	149	15	auditors	auditor	NOUN
fbem-13624	149	16	and	and	CCONJ
fbem-13624	149	17	their	their	PRON
fbem-13624	149	18	clients	client	NOUN
fbem-13624	149	19	.	.	PUNCT
fbem-13624	150	1	rather	rather	ADV
fbem-13624	150	2	,	,	PUNCT
fbem-13624	150	3	our	our	PRON
fbem-13624	150	4	purpose	purpose	NOUN
fbem-13624	150	5	is	be	AUX
fbem-13624	150	6	to	to	PART
fbem-13624	150	7	determine	determine	VERB
fbem-13624	150	8	whether	whether	SCONJ
fbem-13624	150	9	customers	customer	NOUN
fbem-13624	150	10	are	be	AUX
fbem-13624	150	11	rewarded	reward	VERB
fbem-13624	150	12	near	near	ADP
fbem-13624	150	13	arthur	arthur	PROPN
fbem-13624	150	14	andersen	andersen	PROPN
fbem-13624	150	15	’s	’s	PART
fbem-13624	150	16	detailed	detailed	ADJ
fbem-13624	150	17	announcements	announcement	NOUN
fbem-13624	150	18	and	and	CCONJ
fbem-13624	150	19	related	related	ADJ
fbem-13624	150	20	events	event	NOUN
fbem-13624	150	21	(	(	PUNCT
fbem-13624	150	22	these	these	PRON
fbem-13624	150	23	are	be	AUX
fbem-13624	150	24	considered	consider	VERB
fbem-13624	150	25	evidence	evidence	NOUN
fbem-13624	150	26	of	of	ADP
fbem-13624	150	27	reputational	reputational	ADJ
fbem-13624	150	28	impact	impact	NOUN
fbem-13624	150	29	)	)	PUNCT
fbem-13624	150	30	,	,	PUNCT
fbem-13624	150	31	or	or	CCONJ
fbem-13624	150	32	whether	whether	SCONJ
fbem-13624	150	33	the	the	DET
fbem-13624	150	34	results	result	NOUN
fbem-13624	150	35	are	be	AUX
fbem-13624	150	36	confused	confuse	VERB
fbem-13624	150	37	with	with	ADP
fbem-13624	150	38	other	other	ADJ
fbem-13624	150	39	impacts	impact	NOUN
fbem-13624	150	40	.	.	PUNCT
fbem-13624	151	1	as	as	ADP
fbem-13624	151	2	a	a	DET
fbem-13624	151	3	listed	list	VERB
fbem-13624	151	4	company	company	NOUN
fbem-13624	151	5	,	,	PUNCT
fbem-13624	151	6	enron	enron	PROPN
fbem-13624	151	7	is	be	AUX
fbem-13624	151	8	subject	subject	ADJ
fbem-13624	151	9	to	to	ADP
fbem-13624	151	10	external	external	ADJ
fbem-13624	151	11	governance	governance	NOUN
fbem-13624	151	12	,	,	PUNCT
fbem-13624	151	13	including	include	VERB
fbem-13624	151	14	market	market	NOUN
fbem-13624	151	15	pressure	pressure	NOUN
fbem-13624	151	16	,	,	PUNCT
fbem-13624	151	17	supervision	supervision	NOUN
fbem-13624	151	18	by	by	ADP
fbem-13624	151	19	government	government	NOUN
fbem-13624	151	20	regulators	regulator	NOUN
fbem-13624	151	21	,	,	PUNCT
fbem-13624	151	22	and	and	CCONJ
fbem-13624	151	23	supervision	supervision	NOUN
fbem-13624	151	24	by	by	ADP
fbem-13624	151	25	private	private	ADJ
fbem-13624	151	26	entities	entity	NOUN
fbem-13624	151	27	(	(	PUNCT
fbem-13624	151	28	including	include	VERB
fbem-13624	151	29	auditors	auditor	NOUN
fbem-13624	151	30	,	,	PUNCT
fbem-13624	151	31	stock	stock	NOUN
fbem-13624	151	32	analysts	analyst	NOUN
fbem-13624	151	33	,	,	PUNCT
fbem-13624	151	34	and	and	CCONJ
fbem-13624	151	35	credit	credit	NOUN
fbem-13624	151	36	rating	rating	NOUN
fbem-13624	151	37	agencies	agency	NOUN
fbem-13624	151	38	)	)	PUNCT
fbem-13624	151	39	.	.	PUNCT
fbem-13624	152	1	in	in	ADP
fbem-13624	152	2	this	this	DET
fbem-13624	152	3	section	section	NOUN
fbem-13624	152	4	,	,	PUNCT
fbem-13624	152	5	we	we	PRON
fbem-13624	152	6	will	will	AUX
fbem-13624	152	7	reiterate	reiterate	VERB
fbem-13624	152	8	the	the	DET
fbem-13624	152	9	key	key	ADJ
fbem-13624	152	10	external	external	ADJ
fbem-13624	152	11	governance	governance	NOUN
fbem-13624	152	12	mechanisms	mechanism	NOUN
fbem-13624	152	13	,	,	PUNCT
fbem-13624	152	14	focusing	focus	VERB
fbem-13624	152	15	on	on	ADP
fbem-13624	152	16	external	external	ADJ
fbem-13624	152	17	auditor	auditor	NOUN
fbem-13624	152	18	.	.	PUNCT
fbem-13624	153	1	this	this	DET
fbem-13624	153	2	method	method	NOUN
fbem-13624	153	3	requires	require	VERB
fbem-13624	153	4	that	that	SCONJ
fbem-13624	153	5	after	after	ADP
fbem-13624	153	6	signing	sign	VERB
fbem-13624	153	7	a	a	DET
fbem-13624	153	8	long	long	ADJ
fbem-13624	153	9	-	-	PUNCT
fbem-13624	153	10	term	term	NOUN
fbem-13624	153	11	contract	contract	NOUN
fbem-13624	153	12	,	,	PUNCT
fbem-13624	153	13	the	the	DET
fbem-13624	153	14	theoretical	theoretical	ADJ
fbem-13624	153	15	amount	amount	NOUN
fbem-13624	153	16	of	of	ADP
fbem-13624	153	17	assets	asset	NOUN
fbem-13624	153	18	sold	sell	VERB
fbem-13624	153	19	in	in	ADP
fbem-13624	153	20	the	the	DET
fbem-13624	153	21	future	future	ADJ
fbem-13624	153	22	market	market	NOUN
fbem-13624	153	23	should	should	AUX
fbem-13624	153	24	be	be	AUX
fbem-13624	153	25	reported	report	VERB
fbem-13624	153	26	in	in	ADP
fbem-13624	153	27	the	the	DET
fbem-13624	153	28	current	current	ADJ
fbem-13624	153	29	financial	financial	ADJ
fbem-13624	153	30	statements	statement	NOUN
fbem-13624	153	31	.	.	PUNCT
fbem-13624	154	1	in	in	ADP
fbem-13624	154	2	order	order	NOUN
fbem-13624	154	3	to	to	PART
fbem-13624	154	4	meet	meet	VERB
fbem-13624	154	5	the	the	DET
fbem-13624	154	6	needs	need	NOUN
fbem-13624	154	7	of	of	ADP
fbem-13624	154	8	investors	investor	NOUN
fbem-13624	154	9	and	and	CCONJ
fbem-13624	154	10	create	create	VERB
fbem-13624	154	11	continuous	continuous	ADJ
fbem-13624	154	12	profitability	profitability	NOUN
fbem-13624	154	13	for	for	ADP
fbem-13624	154	14	the	the	DET
fbem-13624	154	15	company	company	NOUN
fbem-13624	154	16	,	,	PUNCT
fbem-13624	154	17	enron	enron	PROPN
fbem-13624	154	18	’s	’s	PART
fbem-13624	154	19	traders	trader	NOUN
fbem-13624	154	20	are	be	AUX
fbem-13624	154	21	forced	force	VERB
fbem-13624	154	22	to	to	PART
fbem-13624	154	23	predict	predict	VERB
fbem-13624	154	24	the	the	DET
fbem-13624	154	25	high	high	ADJ
fbem-13624	154	26	future	future	ADJ
fbem-13624	154	27	cash	cash	NOUN
fbem-13624	154	28	flow	flow	NOUN
fbem-13624	154	29	and	and	CCONJ
fbem-13624	154	30	low	low	ADJ
fbem-13624	154	31	discount	discount	NOUN
fbem-13624	154	32	rate	rate	NOUN
fbem-13624	154	33	of	of	ADP
fbem-13624	154	34	the	the	DET
fbem-13624	154	35	long	long	ADJ
fbem-13624	154	36	-	-	PUNCT
fbem-13624	154	37	term	term	NOUN
fbem-13624	154	38	contract	contract	NOUN
fbem-13624	154	39	signed	sign	VERB
fbem-13624	154	40	with	with	ADP
fbem-13624	154	41	enron	enron	PROPN
fbem-13624	154	42	.	.	PUNCT
fbem-13624	155	1	the	the	DET
fbem-13624	155	2	difference	difference	NOUN
fbem-13624	155	3	between	between	ADP
fbem-13624	155	4	the	the	DET
fbem-13624	155	5	calculated	calculated	ADJ
fbem-13624	155	6	net	net	ADJ
fbem-13624	155	7	present	present	ADJ
fbem-13624	155	8	value	value	NOUN
fbem-13624	155	9	and	and	CCONJ
fbem-13624	155	10	the	the	DET
fbem-13624	155	11	value	value	NOUN
fbem-13624	155	12	originally	originally	ADV
fbem-13624	155	13	paid	pay	VERB
fbem-13624	155	14	is	be	AUX
fbem-13624	155	15	considered	consider	VERB
fbem-13624	155	16	profit	profit	NOUN
fbem-13624	155	17	.	.	PUNCT
fbem-13624	156	1	in	in	ADP
fbem-13624	156	2	fact	fact	NOUN
fbem-13624	156	3	,	,	PUNCT
fbem-13624	156	4	in	in	ADP
fbem-13624	156	5	long	long	ADJ
fbem-13624	156	6	-	-	PUNCT
fbem-13624	156	7	term	term	NOUN
fbem-13624	156	8	contracts	contract	NOUN
fbem-13624	156	9	in	in	ADP
fbem-13624	156	10	the	the	DET
fbem-13624	156	11	next	next	ADJ
fbem-13624	156	12	few	few	ADJ
fbem-13624	156	13	years	year	NOUN
fbem-13624	156	14	,	,	PUNCT
fbem-13624	156	15	the	the	DET
fbem-13624	156	16	net	net	ADJ
fbem-13624	156	17	present	present	ADJ
fbem-13624	156	18	value	value	NOUN
fbem-13624	156	19	reported	report	VERB
fbem-13624	156	20	by	by	ADP
fbem-13624	156	21	enron	enron	PROPN
fbem-13624	156	22	may	may	AUX
fbem-13624	156	23	not	not	PART
fbem-13624	156	24	appear	appear	VERB
fbem-13624	156	25	.	.	PUNCT
fbem-13624	157	1	there	there	PRON
fbem-13624	157	2	is	be	VERB
fbem-13624	157	3	no	no	DET
fbem-13624	157	4	doubt	doubt	NOUN
fbem-13624	157	5	that	that	SCONJ
fbem-13624	157	6	long	long	ADJ
fbem-13624	157	7	-	-	PUNCT
fbem-13624	157	8	term	term	NOUN
fbem-13624	157	9	income	income	NOUN
fbem-13624	157	10	forecasts	forecast	NOUN
fbem-13624	157	11	are	be	AUX
fbem-13624	157	12	too	too	ADV
fbem-13624	157	13	optimistic	optimistic	ADJ
fbem-13624	157	14	and	and	CCONJ
fbem-13624	157	15	exaggerated	exaggerated	ADJ
fbem-13624	157	16	.	.	PUNCT
fbem-13624	158	1	if	if	SCONJ
fbem-13624	158	2	the	the	DET
fbem-13624	158	3	independent	independent	ADJ
fbem-13624	158	4	party	party	NOUN
fbem-13624	158	5	controls	control	VERB
fbem-13624	158	6	the	the	DET
fbem-13624	158	7	spe	spe	NOUN
fbem-13624	158	8	,	,	PUNCT
fbem-13624	158	9	and	and	CCONJ
fbem-13624	158	10	the	the	DET
fbem-13624	158	11	independent	independent	ADJ
fbem-13624	158	12	party	party	NOUN
fbem-13624	158	13	owns	own	VERB
fbem-13624	158	14	at	at	ADP
fbem-13624	158	15	least	least	ADV
fbem-13624	158	16	3	3	NUM
fbem-13624	158	17	%	%	NOUN
fbem-13624	158	18	of	of	ADP
fbem-13624	158	19	the	the	DET
fbem-13624	158	20	spe	spe	NOUN
fbem-13624	158	21	,	,	PUNCT
fbem-13624	158	22	accounting	accounting	NOUN
fbem-13624	158	23	standards	standard	NOUN
fbem-13624	158	24	allow	allow	VERB
fbem-13624	158	25	the	the	DET
fbem-13624	158	26	company	company	NOUN
fbem-13624	158	27	to	to	PART
fbem-13624	158	28	exclude	exclude	VERB
fbem-13624	158	29	the	the	DET
fbem-13624	158	30	spe	spe	NOUN
fbem-13624	158	31	from	from	ADP
fbem-13624	158	32	its	its	PRON
fbem-13624	158	33	financial	financial	ADJ
fbem-13624	158	34	statements	statement	NOUN
fbem-13624	158	35	.	.	PUNCT
fbem-13624	159	1	enron	enron	PROPN
fbem-13624	159	2	needs	need	VERB
fbem-13624	159	3	to	to	PART
fbem-13624	159	4	find	find	VERB
fbem-13624	159	5	a	a	DET
fbem-13624	159	6	way	way	NOUN
fbem-13624	159	7	to	to	PART
fbem-13624	159	8	hide	hide	VERB
fbem-13624	159	9	debt	debt	NOUN
fbem-13624	159	10	,	,	PUNCT
fbem-13624	159	11	because	because	SCONJ
fbem-13624	159	12	high	high	ADJ
fbem-13624	159	13	debt	debt	NOUN
fbem-13624	159	14	levels	level	NOUN
fbem-13624	159	15	will	will	AUX
fbem-13624	159	16	reduce	reduce	VERB
fbem-13624	159	17	investment	investment	NOUN
fbem-13624	159	18	levels	level	NOUN
fbem-13624	159	19	and	and	CCONJ
fbem-13624	159	20	trigger	trigger	NOUN
fbem-13624	159	21	bank	bank	NOUN
fbem-13624	159	22	divestment	divestment	NOUN
fbem-13624	159	23	.	.	PUNCT
fbem-13624	160	1	spe	spe	PROPN
fbem-13624	160	2	led	lead	VERB
fbem-13624	160	3	by	by	ADP
fbem-13624	160	4	chief	chief	ADJ
fbem-13624	160	5	financial	financial	ADJ
fbem-13624	160	6	officer	officer	NOUN
fbem-13624	160	7	faastow	faastow	NOUN
fbem-13624	160	8	borrowed	borrow	VERB
fbem-13624	160	9	a	a	DET
fbem-13624	160	10	large	large	ADJ
fbem-13624	160	11	amount	amount	NOUN
fbem-13624	160	12	of	of	ADP
fbem-13624	160	13	enron	enron	PROPN
fbem-13624	160	14	stock	stock	NOUN
fbem-13624	160	15	as	as	ADP
fbem-13624	160	16	collateral	collateral	NOUN
fbem-13624	160	17	.	.	PUNCT
fbem-13624	161	1	the	the	DET
fbem-13624	161	2	money	money	NOUN
fbem-13624	161	3	was	be	AUX
fbem-13624	161	4	used	use	VERB
fbem-13624	161	5	to	to	PART
fbem-13624	161	6	balance	balance	VERB
fbem-13624	161	7	enron	enron	PROPN
fbem-13624	161	8	's	's	PART
fbem-13624	161	9	overvalued	overvalue	VERB
fbem-13624	161	10	contract	contract	NOUN
fbem-13624	161	11	.	.	PUNCT
fbem-13624	162	1	as	as	ADP
fbem-13624	162	2	a	a	DET
fbem-13624	162	3	result	result	NOUN
fbem-13624	162	4	,	,	PUNCT
fbem-13624	162	5	spe	spe	PROPN
fbem-13624	162	6	enables	enable	VERB
fbem-13624	162	7	enron	enron	PROPN
fbem-13624	162	8	to	to	PART
fbem-13624	162	9	convert	convert	VERB
fbem-13624	162	10	debt	debt	NOUN
fbem-13624	162	11	,	,	PUNCT
fbem-13624	162	12	loans	loan	NOUN
fbem-13624	162	13	and	and	CCONJ
fbem-13624	162	14	assets	asset	NOUN
fbem-13624	162	15	into	into	ADP
fbem-13624	162	16	income	income	NOUN
fbem-13624	162	17	.	.	PUNCT
fbem-13624	163	1	in	in	ADP
fbem-13624	163	2	addition	addition	NOUN
fbem-13624	163	3	,	,	PUNCT
fbem-13624	163	4	the	the	DET
fbem-13624	163	5	acquisition	acquisition	NOUN
fbem-13624	163	6	of	of	ADP
fbem-13624	163	7	spe	spe	PROPN
fbem-13624	163	8	allows	allow	VERB
fbem-13624	163	9	enron	enron	PROPN
fbem-13624	163	10	to	to	PART
fbem-13624	163	11	transfer	transfer	VERB
fbem-13624	163	12	more	more	ADJ
fbem-13624	163	13	inventory	inventory	NOUN
fbem-13624	163	14	to	to	PART
fbem-13624	163	15	spe	spe	PROPN
fbem-13624	163	16	.	.	PUNCT
fbem-13624	164	1	however	however	ADV
fbem-13624	164	2	,	,	PUNCT
fbem-13624	164	3	the	the	DET
fbem-13624	164	4	debt	debt	NOUN
fbem-13624	164	5	and	and	CCONJ
fbem-13624	164	6	assets	asset	NOUN
fbem-13624	164	7	purchased	purchase	VERB
fbem-13624	164	8	by	by	ADP
fbem-13624	164	9	spe	spe	PROPN
fbem-13624	164	10	actually	actually	ADV
fbem-13624	164	11	bear	bear	VERB
fbem-13624	164	12	heavy	heavy	ADJ
fbem-13624	164	13	debt	debt	NOUN
fbem-13624	164	14	,	,	PUNCT
fbem-13624	164	15	which	which	PRON
fbem-13624	164	16	was	be	AUX
fbem-13624	164	17	not	not	PART
fbem-13624	164	18	reported	report	VERB
fbem-13624	164	19	in	in	ADP
fbem-13624	164	20	enron	enron	PROPN
fbem-13624	164	21	's	's	PART
fbem-13624	164	22	financial	financial	ADJ
fbem-13624	164	23	report	report	NOUN
fbem-13624	164	24	.	.	PUNCT
fbem-13624	165	1	then	then	ADV
fbem-13624	165	2	,	,	PUNCT
fbem-13624	165	3	shareholders	shareholder	NOUN
fbem-13624	165	4	mistakenly	mistakenly	ADV
fbem-13624	165	5	believe	believe	VERB
fbem-13624	165	6	that	that	SCONJ
fbem-13624	165	7	debt	debt	NOUN
fbem-13624	165	8	has	have	AUX
fbem-13624	165	9	not	not	PART
fbem-13624	165	10	increased	increase	VERB
fbem-13624	165	11	,	,	PUNCT
fbem-13624	165	12	but	but	CCONJ
fbem-13624	165	13	income	income	NOUN
fbem-13624	165	14	has	have	AUX
fbem-13624	165	15	increased	increase	VERB
fbem-13624	165	16	.	.	PUNCT
fbem-13624	166	1	3.1.3	3.1.3	X
fbem-13624	166	2	.	.	PUNCT
fbem-13624	166	3	enlightenment	enlightenment	PROPN
fbem-13624	166	4	of	of	ADP
fbem-13624	166	5	enron	enron	PROPN
fbem-13624	166	6	incident	incident	PROPN
fbem-13624	166	7	in	in	ADP
fbem-13624	166	8	the	the	DET
fbem-13624	166	9	united	united	PROPN
fbem-13624	166	10	states	states	PROPN
fbem-13624	166	11	,	,	PUNCT
fbem-13624	166	12	a	a	DET
fbem-13624	166	13	country	country	NOUN
fbem-13624	166	14	with	with	ADP
fbem-13624	166	15	relatively	relatively	ADV
fbem-13624	166	16	perfect	perfect	ADJ
fbem-13624	166	17	legal	legal	ADJ
fbem-13624	166	18	system	system	NOUN
fbem-13624	166	19	,	,	PUNCT
fbem-13624	166	20	big	big	ADJ
fbem-13624	166	21	scams	scam	NOUN
fbem-13624	166	22	like	like	ADP
fbem-13624	166	23	enron	enron	PROPN
fbem-13624	166	24	have	have	AUX
fbem-13624	166	25	taken	take	VERB
fbem-13624	166	26	place	place	NOUN
fbem-13624	166	27	,	,	PUNCT
fbem-13624	166	28	which	which	PRON
fbem-13624	166	29	makes	make	VERB
fbem-13624	166	30	36	36	NUM
fbem-13624	166	31	people	people	NOUN
fbem-13624	166	32	think	think	VERB
fbem-13624	166	33	deeply	deeply	ADV
fbem-13624	166	34	about	about	ADP
fbem-13624	166	35	what	what	PRON
fbem-13624	166	36	causes	cause	VERB
fbem-13624	166	37	this	this	PRON
fbem-13624	166	38	.	.	PUNCT
fbem-13624	167	1	no	no	ADV
fbem-13624	167	2	matter	matter	ADV
fbem-13624	167	3	how	how	SCONJ
fbem-13624	167	4	perfect	perfect	ADJ
fbem-13624	167	5	the	the	DET
fbem-13624	167	6	law	law	NOUN
fbem-13624	167	7	is	be	AUX
fbem-13624	167	8	,	,	PUNCT
fbem-13624	167	9	it	it	PRON
fbem-13624	167	10	is	be	AUX
fbem-13624	167	11	also	also	ADV
fbem-13624	167	12	summed	sum	VERB
fbem-13624	167	13	up	up	ADP
fbem-13624	167	14	from	from	ADP
fbem-13624	167	15	the	the	DET
fbem-13624	167	16	continuous	continuous	ADJ
fbem-13624	167	17	long	long	ADJ
fbem-13624	167	18	-	-	PUNCT
fbem-13624	167	19	term	term	NOUN
fbem-13624	167	20	legal	legal	ADJ
fbem-13624	167	21	struggle	struggle	NOUN
fbem-13624	167	22	between	between	ADP
fbem-13624	167	23	the	the	DET
fbem-13624	167	24	regulatory	regulatory	ADJ
fbem-13624	167	25	authorities	authority	NOUN
fbem-13624	167	26	and	and	CCONJ
fbem-13624	167	27	the	the	DET
fbem-13624	167	28	regulated	regulated	ADJ
fbem-13624	167	29	objects	object	NOUN
fbem-13624	167	30	.	.	PUNCT
fbem-13624	168	1	with	with	ADP
fbem-13624	168	2	the	the	DET
fbem-13624	168	3	continuous	continuous	ADJ
fbem-13624	168	4	development	development	NOUN
fbem-13624	168	5	of	of	ADP
fbem-13624	168	6	economy	economy	NOUN
fbem-13624	168	7	,	,	PUNCT
fbem-13624	168	8	our	our	PRON
fbem-13624	168	9	legal	legal	ADJ
fbem-13624	168	10	system	system	NOUN
fbem-13624	168	11	will	will	AUX
fbem-13624	168	12	be	be	AUX
fbem-13624	168	13	more	more	ADV
fbem-13624	168	14	perfect	perfect	ADJ
fbem-13624	168	15	.	.	PUNCT
fbem-13624	169	1	the	the	DET
fbem-13624	169	2	reform	reform	NOUN
fbem-13624	169	3	and	and	CCONJ
fbem-13624	169	4	innovation	innovation	NOUN
fbem-13624	169	5	of	of	ADP
fbem-13624	169	6	some	some	DET
fbem-13624	169	7	enterprises	enterprise	NOUN
fbem-13624	169	8	should	should	AUX
fbem-13624	169	9	be	be	AUX
fbem-13624	169	10	restrained	restrain	VERB
fbem-13624	169	11	by	by	ADP
fbem-13624	169	12	corresponding	correspond	VERB
fbem-13624	169	13	legal	legal	ADJ
fbem-13624	169	14	measures	measure	NOUN
fbem-13624	169	15	,	,	PUNCT
fbem-13624	169	16	and	and	CCONJ
fbem-13624	169	17	the	the	DET
fbem-13624	169	18	companies	company	NOUN
fbem-13624	169	19	with	with	ADP
fbem-13624	169	20	accounting	accounting	NOUN
fbem-13624	169	21	fraud	fraud	NOUN
fbem-13624	169	22	cases	case	NOUN
fbem-13624	169	23	should	should	AUX
fbem-13624	169	24	be	be	AUX
fbem-13624	169	25	thoroughly	thoroughly	ADV
fbem-13624	169	26	investigated	investigate	VERB
fbem-13624	169	27	and	and	CCONJ
fbem-13624	169	28	seriously	seriously	ADV
fbem-13624	169	29	dealt	deal	VERB
fbem-13624	169	30	with	with	ADP
fbem-13624	169	31	.	.	PUNCT
fbem-13624	170	1	after	after	ADP
fbem-13624	170	2	enron	enron	PROPN
fbem-13624	170	3	incident	incident	PROPN
fbem-13624	170	4	,	,	PUNCT
fbem-13624	170	5	the	the	DET
fbem-13624	170	6	united	united	PROPN
fbem-13624	170	7	states	states	PROPN
fbem-13624	170	8	issued	issue	VERB
fbem-13624	170	9	some	some	DET
fbem-13624	170	10	new	new	ADJ
fbem-13624	170	11	laws	law	NOUN
fbem-13624	170	12	and	and	CCONJ
fbem-13624	170	13	regulations	regulation	NOUN
fbem-13624	170	14	,	,	PUNCT
fbem-13624	170	15	which	which	PRON
fbem-13624	170	16	played	play	VERB
fbem-13624	170	17	a	a	DET
fbem-13624	170	18	very	very	ADV
fbem-13624	170	19	positive	positive	ADJ
fbem-13624	170	20	role	role	NOUN
fbem-13624	170	21	in	in	ADP
fbem-13624	170	22	the	the	DET
fbem-13624	170	23	economic	economic	ADJ
fbem-13624	170	24	development	development	NOUN
fbem-13624	170	25	of	of	ADP
fbem-13624	170	26	the	the	DET
fbem-13624	170	27	united	united	PROPN
fbem-13624	170	28	states	states	PROPN
fbem-13624	170	29	,	,	PUNCT
fbem-13624	170	30	and	and	CCONJ
fbem-13624	170	31	at	at	ADP
fbem-13624	170	32	the	the	DET
fbem-13624	170	33	same	same	ADJ
fbem-13624	170	34	time	time	NOUN
fbem-13624	170	35	,	,	PUNCT
fbem-13624	170	36	we	we	PRON
fbem-13624	170	37	also	also	ADV
fbem-13624	170	38	saw	see	VERB
fbem-13624	170	39	the	the	DET
fbem-13624	170	40	darkest	dark	ADJ
fbem-13624	170	41	side	side	NOUN
fbem-13624	170	42	of	of	ADP
fbem-13624	170	43	large	large	ADJ
fbem-13624	170	44	enterprises	enterprise	NOUN
fbem-13624	170	45	.	.	PUNCT
fbem-13624	171	1	3.2	3.2	NUM
fbem-13624	171	2	.	.	PUNCT
fbem-13624	171	3	xerox	xerox	PROPN
fbem-13624	171	4	fraud	fraud	PROPN
fbem-13624	171	5	3.2.1	3.2.1	NUM
fbem-13624	171	6	.	.	PUNCT
fbem-13624	172	1	review	review	NOUN
fbem-13624	172	2	of	of	ADP
fbem-13624	172	3	xerox	xerox	PROPN
fbem-13624	172	4	’s	’s	PART
fbem-13624	172	5	rise	rise	NOUN
fbem-13624	172	6	and	and	CCONJ
fbem-13624	172	7	fall	fall	VERB
fbem-13624	172	8	xerox	xerox	PROPN
fbem-13624	172	9	is	be	AUX
fbem-13624	172	10	a	a	DET
fbem-13624	172	11	multinational	multinational	ADJ
fbem-13624	172	12	company	company	NOUN
fbem-13624	172	13	which	which	PRON
fbem-13624	172	14	has	have	VERB
fbem-13624	172	15	a	a	DET
fbem-13624	172	16	long	long	ADJ
fbem-13624	172	17	history	history	NOUN
fbem-13624	172	18	of	of	ADP
fbem-13624	172	19	operating	operate	VERB
fbem-13624	172	20	office	office	NOUN
fbem-13624	172	21	equipment	equipment	NOUN
fbem-13624	172	22	.	.	PUNCT
fbem-13624	173	1	in	in	ADP
fbem-13624	173	2	2000	2000	NUM
fbem-13624	173	3	,	,	PUNCT
fbem-13624	173	4	due	due	ADP
fbem-13624	173	5	to	to	ADP
fbem-13624	173	6	canon	canon	NOUN
fbem-13624	173	7	competition	competition	NOUN
fbem-13624	173	8	,	,	PUNCT
fbem-13624	173	9	xerox	xerox	PROPN
fbem-13624	173	10	's	's	PART
fbem-13624	173	11	share	share	NOUN
fbem-13624	173	12	price	price	NOUN
fbem-13624	173	13	fell	fall	VERB
fbem-13624	173	14	again	again	ADV
fbem-13624	173	15	and	and	CCONJ
fbem-13624	173	16	again	again	ADV
fbem-13624	173	17	.	.	PUNCT
fbem-13624	174	1	in	in	ADP
fbem-13624	174	2	2001	2001	NUM
fbem-13624	174	3	,	,	PUNCT
fbem-13624	174	4	xerox	xerox	PROPN
fbem-13624	174	5	entered	enter	VERB
fbem-13624	174	6	a	a	DET
fbem-13624	174	7	serious	serious	ADJ
fbem-13624	174	8	loss	loss	NOUN
fbem-13624	174	9	state	state	NOUN
fbem-13624	174	10	,	,	PUNCT
fbem-13624	174	11	and	and	CCONJ
fbem-13624	174	12	its	its	PRON
fbem-13624	174	13	assets	asset	NOUN
fbem-13624	174	14	shrank	shrink	VERB
fbem-13624	174	15	significantly	significantly	ADV
fbem-13624	174	16	.	.	PUNCT
fbem-13624	175	1	in	in	ADP
fbem-13624	175	2	april	april	PROPN
fbem-13624	175	3	2002	2002	NUM
fbem-13624	175	4	,	,	PUNCT
fbem-13624	175	5	the	the	DET
fbem-13624	175	6	securities	securities	PROPN
fbem-13624	175	7	and	and	CCONJ
fbem-13624	175	8	exchange	exchange	PROPN
fbem-13624	175	9	commission	commission	PROPN
fbem-13624	175	10	questioned	question	VERB
fbem-13624	175	11	its	its	PRON
fbem-13624	175	12	recent	recent	ADJ
fbem-13624	175	13	income	income	NOUN
fbem-13624	175	14	statements	statement	NOUN
fbem-13624	175	15	,	,	PUNCT
fbem-13624	175	16	accusing	accuse	VERB
fbem-13624	175	17	the	the	DET
fbem-13624	175	18	company	company	NOUN
fbem-13624	175	19	of	of	ADP
fbem-13624	175	20	being	be	AUX
fbem-13624	175	21	suspected	suspect	VERB
fbem-13624	175	22	of	of	ADP
fbem-13624	175	23	false	false	ADJ
fbem-13624	175	24	accounts	account	NOUN
fbem-13624	175	25	and	and	CCONJ
fbem-13624	175	26	a	a	DET
fbem-13624	175	27	fine	fine	NOUN
fbem-13624	175	28	of	of	ADP
fbem-13624	175	29	10million	10million	NUM
fbem-13624	175	30	.	.	PUNCT
fbem-13624	176	1	on	on	ADP
fbem-13624	176	2	june	june	PROPN
fbem-13624	176	3	8	8	NUM
fbem-13624	176	4	,	,	PUNCT
fbem-13624	176	5	the	the	DET
fbem-13624	176	6	same	same	ADJ
fbem-13624	176	7	year	year	NOUN
fbem-13624	176	8	,	,	PUNCT
fbem-13624	176	9	xerox	xerox	PROPN
fbem-13624	176	10	submitted	submit	VERB
fbem-13624	176	11	its	its	PRON
fbem-13624	176	12	restated	restate	VERB
fbem-13624	176	13	annual	annual	ADJ
fbem-13624	176	14	financial	financial	ADJ
fbem-13624	176	15	statements	statement	NOUN
fbem-13624	176	16	from	from	ADP
fbem-13624	176	17	1997	1997	NUM
fbem-13624	176	18	to	to	ADP
fbem-13624	176	19	2001	2001	NUM
fbem-13624	176	20	,	,	PUNCT
fbem-13624	176	21	which	which	PRON
fbem-13624	176	22	recognized	recognize	VERB
fbem-13624	176	23	that	that	SCONJ
fbem-13624	176	24	the	the	DET
fbem-13624	176	25	false	false	ADJ
fbem-13624	176	26	income	income	NOUN
fbem-13624	176	27	of	of	ADP
fbem-13624	176	28	the	the	DET
fbem-13624	176	29	period	period	NOUN
fbem-13624	176	30	was	be	AUX
fbem-13624	176	31	$	$	SYM
fbem-13624	176	32	6.4	6.4	NUM
fbem-13624	176	33	billion	billion	NUM
fbem-13624	176	34	.	.	PUNCT
fbem-13624	177	1	xerox	xerox	PROPN
fbem-13624	177	2	's	's	PART
fbem-13624	177	3	accounting	accounting	NOUN
fbem-13624	177	4	fraud	fraud	NOUN
fbem-13624	177	5	case	case	NOUN
fbem-13624	177	6	was	be	AUX
fbem-13624	177	7	exposed	expose	VERB
fbem-13624	177	8	immediately	immediately	ADV
fbem-13624	177	9	,	,	PUNCT
fbem-13624	177	10	and	and	CCONJ
fbem-13624	177	11	aroused	arouse	VERB
fbem-13624	177	12	a	a	DET
fbem-13624	177	13	great	great	ADJ
fbem-13624	177	14	wave	wave	NOUN
fbem-13624	177	15	in	in	ADP
fbem-13624	177	16	the	the	DET
fbem-13624	177	17	capital	capital	NOUN
fbem-13624	177	18	market	market	NOUN
fbem-13624	177	19	,	,	PUNCT
fbem-13624	177	20	which	which	PRON
fbem-13624	177	21	became	become	VERB
fbem-13624	177	22	a	a	DET
fbem-13624	177	23	hot	hot	ADJ
fbem-13624	177	24	issue	issue	NOUN
fbem-13624	177	25	.	.	PUNCT
fbem-13624	178	1	3.2.2	3.2.2	X
fbem-13624	178	2	.	.	PUNCT
fbem-13624	179	1	motivation	motivation	NOUN
fbem-13624	179	2	analysis	analysis	NOUN
fbem-13624	179	3	the	the	DET
fbem-13624	179	4	main	main	ADJ
fbem-13624	179	5	motivation	motivation	NOUN
fbem-13624	179	6	of	of	ADP
fbem-13624	179	7	xerox	xerox	PROPN
fbem-13624	179	8	's	's	PART
fbem-13624	179	9	financial	financial	ADJ
fbem-13624	179	10	fraud	fraud	NOUN
fbem-13624	179	11	is	be	AUX
fbem-13624	179	12	interest	interest	NOUN
fbem-13624	179	13	driven	drive	VERB
fbem-13624	179	14	,	,	PUNCT
fbem-13624	179	15	which	which	PRON
fbem-13624	179	16	can	can	AUX
fbem-13624	179	17	be	be	AUX
fbem-13624	179	18	summarized	summarize	VERB
fbem-13624	179	19	as	as	SCONJ
fbem-13624	179	20	follows	follow	VERB
fbem-13624	179	21	:	:	PUNCT
fbem-13624	179	22	first	first	ADV
fbem-13624	179	23	,	,	PUNCT
fbem-13624	179	24	meet	meet	VERB
fbem-13624	179	25	the	the	DET
fbem-13624	179	26	market	market	NOUN
fbem-13624	179	27	profit	profit	NOUN
fbem-13624	179	28	expectation	expectation	NOUN
fbem-13624	179	29	and	and	CCONJ
fbem-13624	179	30	promote	promote	VERB
fbem-13624	179	31	the	the	DET
fbem-13624	179	32	company	company	NOUN
fbem-13624	179	33	's	's	PART
fbem-13624	179	34	stock	stock	NOUN
fbem-13624	179	35	price	price	NOUN
fbem-13624	179	36	to	to	PART
fbem-13624	179	37	maintain	maintain	VERB
fbem-13624	179	38	a	a	DET
fbem-13624	179	39	good	good	ADJ
fbem-13624	179	40	trend	trend	NOUN
fbem-13624	179	41	;	;	PUNCT
fbem-13624	179	42	change	change	VERB
fbem-13624	179	43	accounting	accounting	NOUN
fbem-13624	179	44	treatment	treatment	NOUN
fbem-13624	179	45	method	method	NOUN
fbem-13624	179	46	and	and	CCONJ
fbem-13624	179	47	adjust	adjust	VERB
fbem-13624	179	48	book	book	NOUN
fbem-13624	179	49	profit	profit	NOUN
fbem-13624	179	50	;	;	PUNCT
fbem-13624	179	51	one	one	NUM
fbem-13624	179	52	of	of	ADP
fbem-13624	179	53	the	the	DET
fbem-13624	179	54	direct	direct	ADJ
fbem-13624	179	55	purposes	purpose	NOUN
fbem-13624	179	56	of	of	ADP
fbem-13624	179	57	these	these	DET
fbem-13624	179	58	means	mean	NOUN
fbem-13624	179	59	is	be	AUX
fbem-13624	179	60	to	to	PART
fbem-13624	179	61	achieve	achieve	VERB
fbem-13624	179	62	or	or	CCONJ
fbem-13624	179	63	exceed	exceed	VERB
fbem-13624	179	64	the	the	DET
fbem-13624	179	65	analysts	analyst	NOUN
fbem-13624	179	66	'	'	PART
fbem-13624	179	67	profit	profit	NOUN
fbem-13624	179	68	expectations	expectation	NOUN
fbem-13624	179	69	and	and	CCONJ
fbem-13624	179	70	the	the	DET
fbem-13624	179	71	company	company	NOUN
fbem-13624	179	72	's	's	PART
fbem-13624	179	73	internal	internal	ADJ
fbem-13624	179	74	profit	profit	NOUN
fbem-13624	179	75	targets	target	NOUN
fbem-13624	179	76	.	.	PUNCT
fbem-13624	180	1	through	through	ADP
fbem-13624	180	2	these	these	DET
fbem-13624	180	3	accounting	accounting	NOUN
fbem-13624	180	4	operations	operation	NOUN
fbem-13624	180	5	,	,	PUNCT
fbem-13624	180	6	the	the	DET
fbem-13624	180	7	company	company	NOUN
fbem-13624	180	8	inflated	inflate	VERB
fbem-13624	180	9	and	and	CCONJ
fbem-13624	180	10	smoothed	smooth	VERB
fbem-13624	180	11	the	the	DET
fbem-13624	180	12	profit	profit	NOUN
fbem-13624	180	13	data	datum	NOUN
fbem-13624	180	14	,	,	PUNCT
fbem-13624	180	15	reached	reach	VERB
fbem-13624	180	16	and	and	CCONJ
fbem-13624	180	17	exceeded	exceed	VERB
fbem-13624	180	18	market	market	NOUN
fbem-13624	180	19	expectations	expectation	NOUN
fbem-13624	180	20	,	,	PUNCT
fbem-13624	180	21	and	and	CCONJ
fbem-13624	180	22	maintained	maintain	VERB
fbem-13624	180	23	a	a	DET
fbem-13624	180	24	good	good	ADJ
fbem-13624	180	25	trend	trend	NOUN
fbem-13624	180	26	of	of	ADP
fbem-13624	180	27	the	the	DET
fbem-13624	180	28	company	company	NOUN
fbem-13624	180	29	's	's	PART
fbem-13624	180	30	stock	stock	NOUN
fbem-13624	180	31	price	price	NOUN
fbem-13624	180	32	.	.	PUNCT
fbem-13624	181	1	second	second	ADJ
fbem-13624	181	2	,	,	PUNCT
fbem-13624	181	3	in	in	ADP
fbem-13624	181	4	order	order	NOUN
fbem-13624	181	5	to	to	PART
fbem-13624	181	6	make	make	VERB
fbem-13624	181	7	senior	senior	ADJ
fbem-13624	181	8	managers	manager	NOUN
fbem-13624	181	9	keep	keep	VERB
fbem-13624	181	10	their	their	PRON
fbem-13624	181	11	positions	position	NOUN
fbem-13624	181	12	and	and	CCONJ
fbem-13624	181	13	get	get	VERB
fbem-13624	181	14	high	high	ADJ
fbem-13624	181	15	salary	salary	NOUN
fbem-13624	181	16	,	,	PUNCT
fbem-13624	181	17	xerox	xerox	PROPN
fbem-13624	181	18	uses	use	VERB
fbem-13624	181	19	accounting	accounting	NOUN
fbem-13624	181	20	manipulation	manipulation	NOUN
fbem-13624	181	21	to	to	PART
fbem-13624	181	22	achieve	achieve	VERB
fbem-13624	181	23	the	the	DET
fbem-13624	181	24	company	company	NOUN
fbem-13624	181	25	's	's	PART
fbem-13624	181	26	internal	internal	ADJ
fbem-13624	181	27	profit	profit	NOUN
fbem-13624	181	28	objectives	objective	NOUN
fbem-13624	181	29	and	and	CCONJ
fbem-13624	181	30	market	market	NOUN
fbem-13624	181	31	expectations	expectation	NOUN
fbem-13624	181	32	,	,	PUNCT
fbem-13624	181	33	mainly	mainly	ADV
fbem-13624	181	34	because	because	SCONJ
fbem-13624	181	35	it	it	PRON
fbem-13624	181	36	is	be	AUX
fbem-13624	181	37	related	relate	VERB
fbem-13624	181	38	to	to	ADP
fbem-13624	181	39	the	the	DET
fbem-13624	181	40	company	company	NOUN
fbem-13624	181	41	's	's	PART
fbem-13624	181	42	management	management	NOUN
fbem-13624	181	43	's	's	PART
fbem-13624	181	44	vital	vital	ADJ
fbem-13624	181	45	interests	interest	NOUN
fbem-13624	181	46	,	,	PUNCT
fbem-13624	181	47	including	include	VERB
fbem-13624	181	48	salary	salary	NOUN
fbem-13624	181	49	and	and	CCONJ
fbem-13624	181	50	position	position	NOUN
fbem-13624	181	51	.	.	PUNCT
fbem-13624	182	1	it	it	PRON
fbem-13624	182	2	is	be	AUX
fbem-13624	182	3	the	the	DET
fbem-13624	182	4	salary	salary	NOUN
fbem-13624	182	5	determined	determine	VERB
fbem-13624	182	6	by	by	ADP
fbem-13624	182	7	the	the	DET
fbem-13624	182	8	company	company	NOUN
fbem-13624	182	9	's	's	PART
fbem-13624	182	10	operating	operating	NOUN
fbem-13624	182	11	performance	performance	NOUN
fbem-13624	182	12	and	and	CCONJ
fbem-13624	182	13	the	the	DET
fbem-13624	182	14	stock	stock	NOUN
fbem-13624	182	15	income	income	NOUN
fbem-13624	182	16	directly	directly	ADV
fbem-13624	182	17	related	relate	VERB
fbem-13624	182	18	to	to	ADP
fbem-13624	182	19	the	the	DET
fbem-13624	182	20	stock	stock	NOUN
fbem-13624	182	21	price	price	NOUN
fbem-13624	182	22	.	.	PUNCT
fbem-13624	183	1	it	it	PRON
fbem-13624	183	2	is	be	AUX
fbem-13624	183	3	also	also	ADV
fbem-13624	183	4	the	the	DET
fbem-13624	183	5	motivation	motivation	NOUN
fbem-13624	183	6	for	for	ADP
fbem-13624	183	7	the	the	DET
fbem-13624	183	8	company	company	NOUN
fbem-13624	183	9	's	's	PART
fbem-13624	183	10	management	management	NOUN
fbem-13624	183	11	to	to	PART
fbem-13624	183	12	seek	seek	VERB
fbem-13624	183	13	high	high	ADJ
fbem-13624	183	14	returns	return	NOUN
fbem-13624	183	15	through	through	ADP
fbem-13624	183	16	illegal	illegal	ADJ
fbem-13624	183	17	accounting	accounting	NOUN
fbem-13624	183	18	treatment	treatment	NOUN
fbem-13624	183	19	.	.	PUNCT
fbem-13624	184	1	because	because	SCONJ
fbem-13624	184	2	the	the	DET
fbem-13624	184	3	market	market	NOUN
fbem-13624	184	4	competition	competition	NOUN
fbem-13624	184	5	makes	make	VERB
fbem-13624	184	6	the	the	DET
fbem-13624	184	7	managers	manager	NOUN
fbem-13624	184	8	who	who	PRON
fbem-13624	184	9	have	have	AUX
fbem-13624	184	10	not	not	PART
fbem-13624	184	11	created	create	VERB
fbem-13624	184	12	excellent	excellent	ADJ
fbem-13624	184	13	performance	performance	NOUN
fbem-13624	184	14	face	face	VERB
fbem-13624	184	15	the	the	DET
fbem-13624	184	16	risk	risk	NOUN
fbem-13624	184	17	of	of	ADP
fbem-13624	184	18	being	be	AUX
fbem-13624	184	19	dismissed	dismiss	VERB
fbem-13624	184	20	,	,	PUNCT
fbem-13624	184	21	and	and	CCONJ
fbem-13624	184	22	accounting	accounting	NOUN
fbem-13624	184	23	profit	profit	NOUN
fbem-13624	184	24	is	be	AUX
fbem-13624	184	25	an	an	DET
fbem-13624	184	26	important	important	ADJ
fbem-13624	184	27	indicator	indicator	NOUN
fbem-13624	184	28	to	to	PART
fbem-13624	184	29	evaluate	evaluate	VERB
fbem-13624	184	30	the	the	DET
fbem-13624	184	31	performance	performance	NOUN
fbem-13624	184	32	of	of	ADP
fbem-13624	184	33	managers	manager	NOUN
fbem-13624	184	34	.	.	PUNCT
fbem-13624	185	1	management	management	NOUN
fbem-13624	185	2	is	be	AUX
fbem-13624	185	3	motivated	motivate	VERB
fbem-13624	185	4	to	to	PART
fbem-13624	185	5	maintain	maintain	VERB
fbem-13624	185	6	its	its	PRON
fbem-13624	185	7	position	position	NOUN
fbem-13624	185	8	by	by	ADP
fbem-13624	185	9	manipulating	manipulate	VERB
fbem-13624	185	10	accounting	accounting	NOUN
fbem-13624	185	11	profits	profit	NOUN
fbem-13624	185	12	.	.	PUNCT
fbem-13624	186	1	third	third	ADV
fbem-13624	186	2	,	,	PUNCT
fbem-13624	186	3	intermediaries	intermediary	NOUN
fbem-13624	186	4	retain	retain	VERB
fbem-13624	186	5	important	important	ADJ
fbem-13624	186	6	customers	customer	NOUN
fbem-13624	186	7	and	and	CCONJ
fbem-13624	186	8	obtain	obtain	VERB
fbem-13624	186	9	huge	huge	ADJ
fbem-13624	186	10	service	service	NOUN
fbem-13624	186	11	revenue	revenue	NOUN
fbem-13624	186	12	.	.	PUNCT
fbem-13624	187	1	under	under	ADP
fbem-13624	187	2	the	the	DET
fbem-13624	187	3	temptation	temptation	NOUN
fbem-13624	187	4	of	of	ADP
fbem-13624	187	5	huge	huge	ADJ
fbem-13624	187	6	profits	profit	NOUN
fbem-13624	187	7	,	,	PUNCT
fbem-13624	187	8	kpmg	kpmg	PROPN
fbem-13624	187	9	,	,	PUNCT
fbem-13624	187	10	who	who	PRON
fbem-13624	187	11	provides	provide	VERB
fbem-13624	187	12	accounting	accounting	NOUN
fbem-13624	187	13	services	service	NOUN
fbem-13624	187	14	for	for	ADP
fbem-13624	187	15	xerox	xerox	PROPN
fbem-13624	187	16	,	,	PUNCT
fbem-13624	187	17	succumbs	succumb	VERB
fbem-13624	187	18	to	to	ADP
fbem-13624	187	19	xerox	xerox	PROPN
fbem-13624	187	20	's	's	PART
fbem-13624	187	21	illegal	illegal	ADJ
fbem-13624	187	22	acts	act	NOUN
fbem-13624	187	23	and	and	CCONJ
fbem-13624	187	24	loses	lose	VERB
fbem-13624	187	25	its	its	PRON
fbem-13624	187	26	true	true	ADJ
fbem-13624	187	27	colors	color	NOUN
fbem-13624	187	28	in	in	ADP
fbem-13624	187	29	the	the	DET
fbem-13624	187	30	face	face	NOUN
fbem-13624	187	31	of	of	ADP
fbem-13624	187	32	professional	professional	ADJ
fbem-13624	187	33	norms	norm	NOUN
fbem-13624	187	34	and	and	CCONJ
fbem-13624	187	35	ethics	ethic	NOUN
fbem-13624	187	36	.	.	PUNCT
fbem-13624	188	1	3.2.3	3.2.3	X
fbem-13624	188	2	.	.	X
fbem-13624	188	3	analysis	analysis	NOUN
fbem-13624	188	4	of	of	ADP
fbem-13624	188	5	cheating	cheat	VERB
fbem-13624	188	6	methods	method	NOUN
fbem-13624	188	7	the	the	DET
fbem-13624	188	8	accounting	accounting	NOUN
fbem-13624	188	9	manipulation	manipulation	NOUN
fbem-13624	188	10	involved	involve	VERB
fbem-13624	188	11	in	in	ADP
fbem-13624	188	12	schiller	schiller	NOUN
fbem-13624	188	13	's	's	PART
fbem-13624	188	14	case	case	NOUN
fbem-13624	188	15	can	can	AUX
fbem-13624	188	16	be	be	AUX
fbem-13624	188	17	divided	divide	VERB
fbem-13624	188	18	into	into	ADP
fbem-13624	188	19	two	two	NUM
fbem-13624	188	20	categories	category	NOUN
fbem-13624	188	21	:	:	PUNCT
fbem-13624	188	22	the	the	DET
fbem-13624	188	23	recognition	recognition	NOUN
fbem-13624	188	24	of	of	ADP
fbem-13624	188	25	lease	lease	NOUN
fbem-13624	188	26	income	income	NOUN
fbem-13624	188	27	in	in	ADP
fbem-13624	188	28	advance	advance	NOUN
fbem-13624	188	29	and	and	CCONJ
fbem-13624	188	30	the	the	DET
fbem-13624	188	31	use	use	NOUN
fbem-13624	188	32	of	of	ADP
fbem-13624	188	33	illegal	illegal	ADJ
fbem-13624	188	34	reserves	reserve	NOUN
fbem-13624	188	35	to	to	PART
fbem-13624	188	36	adjust	adjust	VERB
fbem-13624	188	37	profits	profit	NOUN
fbem-13624	188	38	.	.	PUNCT
fbem-13624	189	1	first	first	ADV
fbem-13624	189	2	,	,	PUNCT
fbem-13624	189	3	recognize	recognize	VERB
fbem-13624	189	4	lease	lease	NOUN
fbem-13624	189	5	income	income	NOUN
fbem-13624	189	6	in	in	ADP
fbem-13624	189	7	advance	advance	NOUN
fbem-13624	189	8	.	.	PUNCT
fbem-13624	190	1	xerox	xerox	PROPN
fbem-13624	190	2	's	's	PART
fbem-13624	190	3	biggest	big	ADJ
fbem-13624	190	4	false	false	ADJ
fbem-13624	190	5	profit	profit	NOUN
fbem-13624	190	6	accounting	accounting	NOUN
fbem-13624	190	7	trick	trick	NOUN
fbem-13624	190	8	is	be	AUX
fbem-13624	190	9	to	to	PART
fbem-13624	190	10	sell	sell	VERB
fbem-13624	190	11	the	the	DET
fbem-13624	190	12	lease	lease	NOUN
fbem-13624	190	13	,	,	PUNCT
fbem-13624	190	14	and	and	CCONJ
fbem-13624	190	15	recognize	recognize	VERB
fbem-13624	190	16	the	the	DET
fbem-13624	190	17	lease	lease	NOUN
fbem-13624	190	18	related	relate	VERB
fbem-13624	190	19	income	income	NOUN
fbem-13624	190	20	in	in	ADP
fbem-13624	190	21	advance	advance	NOUN
fbem-13624	190	22	at	at	ADP
fbem-13624	190	23	the	the	DET
fbem-13624	190	24	beginning	beginning	NOUN
fbem-13624	190	25	of	of	ADP
fbem-13624	190	26	the	the	DET
fbem-13624	190	27	lease	lease	NOUN
fbem-13624	190	28	,	,	PUNCT
fbem-13624	190	29	so	so	SCONJ
fbem-13624	190	30	as	as	SCONJ
fbem-13624	190	31	to	to	PART
fbem-13624	190	32	make	make	VERB
fbem-13624	190	33	its	its	PRON
fbem-13624	190	34	current	current	ADJ
fbem-13624	190	35	profit	profit	NOUN
fbem-13624	190	36	target	target	NOUN
fbem-13624	190	37	in	in	ADP
fbem-13624	190	38	line	line	NOUN
fbem-13624	190	39	with	with	ADP
fbem-13624	190	40	wall	wall	PROPN
fbem-13624	190	41	street	street	PROPN
fbem-13624	190	42	's	's	PART
fbem-13624	190	43	expectations	expectation	NOUN
fbem-13624	190	44	.	.	PUNCT
fbem-13624	191	1	in	in	ADP
fbem-13624	191	2	addition	addition	NOUN
fbem-13624	191	3	,	,	PUNCT
fbem-13624	191	4	xerox	xerox	PROPN
fbem-13624	191	5	specifically	specifically	ADV
fbem-13624	191	6	uses	use	VERB
fbem-13624	191	7	"	"	PUNCT
fbem-13624	191	8	return	return	VERB
fbem-13624	191	9	on	on	ADP
fbem-13624	191	10	net	net	ADJ
fbem-13624	191	11	assets	asset	NOUN
fbem-13624	191	12	"	"	PUNCT
fbem-13624	191	13	and	and	CCONJ
fbem-13624	191	14	"	"	PUNCT
fbem-13624	191	15	profit	profit	NOUN
fbem-13624	191	16	standardization	standardization	NOUN
fbem-13624	191	17	"	"	PUNCT
fbem-13624	191	18	to	to	PART
fbem-13624	191	19	overestimate	overestimate	VERB
fbem-13624	191	20	the	the	DET
fbem-13624	191	21	fair	fair	ADJ
fbem-13624	191	22	value	value	NOUN
fbem-13624	191	23	of	of	ADP
fbem-13624	191	24	leased	lease	VERB
fbem-13624	191	25	assets	asset	NOUN
fbem-13624	191	26	.	.	PUNCT
fbem-13624	192	1	if	if	SCONJ
fbem-13624	192	2	the	the	PRON
fbem-13624	192	3	higher	high	ADJ
fbem-13624	192	4	the	the	DET
fbem-13624	192	5	book	book	NOUN
fbem-13624	192	6	value	value	NOUN
fbem-13624	192	7	of	of	ADP
fbem-13624	192	8	a	a	DET
fbem-13624	192	9	leased	lease	VERB
fbem-13624	192	10	asset	asset	NOUN
fbem-13624	192	11	,	,	PUNCT
fbem-13624	192	12	the	the	PRON
fbem-13624	192	13	greater	great	ADJ
fbem-13624	192	14	its	its	PRON
fbem-13624	192	15	fair	fair	ADJ
fbem-13624	192	16	value	value	NOUN
fbem-13624	192	17	,	,	PUNCT
fbem-13624	192	18	the	the	PRON
fbem-13624	192	19	greater	great	ADJ
fbem-13624	192	20	the	the	DET
fbem-13624	192	21	current	current	ADJ
fbem-13624	192	22	sales	sale	NOUN
fbem-13624	192	23	profit	profit	NOUN
fbem-13624	192	24	that	that	PRON
fbem-13624	192	25	can	can	AUX
fbem-13624	192	26	be	be	AUX
fbem-13624	192	27	recognized	recognize	VERB
fbem-13624	192	28	on	on	ADP
fbem-13624	192	29	the	the	DET
fbem-13624	192	30	lease	lease	NOUN
fbem-13624	192	31	start	start	VERB
fbem-13624	192	32	date	date	NOUN
fbem-13624	192	33	.	.	PUNCT
fbem-13624	193	1	second	second	ADV
fbem-13624	193	2	,	,	PUNCT
fbem-13624	193	3	manipulate	manipulate	VERB
fbem-13624	193	4	all	all	DET
fbem-13624	193	5	illegal	illegal	ADJ
fbem-13624	193	6	reserves	reserve	NOUN
fbem-13624	193	7	.	.	PUNCT
fbem-13624	194	1	the	the	DET
fbem-13624	194	2	second	second	ADJ
fbem-13624	194	3	main	main	ADJ
fbem-13624	194	4	form	form	NOUN
fbem-13624	194	5	of	of	ADP
fbem-13624	194	6	xerox	xerox	PROPN
fbem-13624	194	7	accounting	accounting	NOUN
fbem-13624	194	8	fraud	fraud	NOUN
fbem-13624	194	9	is	be	AUX
fbem-13624	194	10	to	to	PART
fbem-13624	194	11	use	use	VERB
fbem-13624	194	12	illegal	illegal	ADJ
fbem-13624	194	13	reserves	reserve	NOUN
fbem-13624	194	14	to	to	PART
fbem-13624	194	15	adjust	adjust	VERB
fbem-13624	194	16	income	income	NOUN
fbem-13624	194	17	to	to	PART
fbem-13624	194	18	meet	meet	VERB
fbem-13624	194	19	the	the	DET
fbem-13624	194	20	income	income	NOUN
fbem-13624	194	21	expectations	expectation	NOUN
fbem-13624	194	22	of	of	ADP
fbem-13624	194	23	wall	wall	PROPN
fbem-13624	194	24	street	street	PROPN
fbem-13624	194	25	.	.	PUNCT
fbem-13624	195	1	illegal	illegal	ADJ
fbem-13624	195	2	reserves	reserve	NOUN
fbem-13624	195	3	in	in	ADP
fbem-13624	195	4	the	the	DET
fbem-13624	195	5	u.s	u.s	PROPN
fbem-13624	195	6	.	.	PROPN
fbem-13624	195	7	capital	capital	NOUN
fbem-13624	195	8	market	market	NOUN
fbem-13624	195	9	refer	refer	VERB
fbem-13624	195	10	specifically	specifically	ADV
fbem-13624	195	11	to	to	ADP
fbem-13624	195	12	the	the	DET
fbem-13624	195	13	pools	pool	NOUN
fbem-13624	195	14	or	or	CCONJ
fbem-13624	195	15	buffers	buffer	NOUN
fbem-13624	195	16	that	that	PRON
fbem-13624	195	17	companies	company	NOUN
fbem-13624	195	18	use	use	VERB
fbem-13624	195	19	to	to	PART
fbem-13624	195	20	report	report	VERB
fbem-13624	195	21	performance	performance	NOUN
fbem-13624	195	22	.	.	PUNCT
fbem-13624	196	1	on	on	ADP
fbem-13624	196	2	the	the	DET
fbem-13624	196	3	other	other	ADJ
fbem-13624	196	4	hand	hand	NOUN
fbem-13624	196	5	,	,	PUNCT
fbem-13624	196	6	xerox	xerox	PROPN
fbem-13624	196	7	accumulated	accumulate	VERB
fbem-13624	196	8	various	various	ADJ
fbem-13624	196	9	illegal	illegal	ADJ
fbem-13624	196	10	reserves	reserve	NOUN
fbem-13624	196	11	by	by	ADP
fbem-13624	196	12	manipulating	manipulate	VERB
fbem-13624	196	13	tax	tax	NOUN
fbem-13624	196	14	rebate	rebate	NOUN
fbem-13624	196	15	income	income	NOUN
fbem-13624	196	16	,	,	PUNCT
fbem-13624	196	17	"	"	PUNCT
fbem-13624	196	18	buffer	buffer	NOUN
fbem-13624	196	19	reserve	reserve	NOUN
fbem-13624	196	20	"	"	PUNCT
fbem-13624	196	21	and	and	CCONJ
fbem-13624	196	22	"	"	PUNCT
fbem-13624	196	23	profit	profit	NOUN
fbem-13624	196	24	yield	yield	NOUN
fbem-13624	196	25	reserve	reserve	PROPN
fbem-13624	196	26	"	"	PUNCT
fbem-13624	196	27	.	.	PUNCT
fbem-13624	197	1	during	during	ADP
fbem-13624	197	2	the	the	DET
fbem-13624	197	3	critical	critical	ADJ
fbem-13624	197	4	period	period	NOUN
fbem-13624	197	5	from	from	ADP
fbem-13624	197	6	1997	1997	NUM
fbem-13624	197	7	to	to	ADP
fbem-13624	197	8	2000	2000	NUM
fbem-13624	197	9	,	,	PUNCT
fbem-13624	197	10	xerox	xerox	PROPN
fbem-13624	197	11	used	use	VERB
fbem-13624	197	12	this	this	DET
fbem-13624	197	13	financial	financial	ADJ
fbem-13624	197	14	fraud	fraud	NOUN
fbem-13624	197	15	to	to	PART
fbem-13624	197	16	transfer	transfer	VERB
fbem-13624	197	17	back	back	ADV
fbem-13624	197	18	about	about	ADV
fbem-13624	197	19	500	500	NUM
fbem-13624	197	20	million	million	NUM
fbem-13624	197	21	yuan	yuan	NOUN
fbem-13624	197	22	.	.	PUNCT
fbem-13624	198	1	3.2.4	3.2.4	X
fbem-13624	198	2	.	.	PUNCT
fbem-13624	199	1	analysis	analysis	NOUN
fbem-13624	199	2	of	of	ADP
fbem-13624	199	3	cheating	cheat	VERB
fbem-13624	199	4	consequences	consequence	NOUN
fbem-13624	199	5	self	self	NOUN
fbem-13624	199	6	influence	influence	NOUN
fbem-13624	199	7	:	:	PUNCT
fbem-13624	199	8	it	it	PRON
fbem-13624	199	9	directly	directly	ADV
fbem-13624	199	10	led	lead	VERB
fbem-13624	199	11	to	to	ADP
fbem-13624	199	12	the	the	DET
fbem-13624	199	13	bankruptcy	bankruptcy	NOUN
fbem-13624	199	14	of	of	ADP
fbem-13624	199	15	xerox	xerox	PROPN
fbem-13624	199	16	.	.	PUNCT
fbem-13624	200	1	xerox	xerox	PROPN
fbem-13624	200	2	has	have	AUX
fbem-13624	200	3	been	be	AUX
fbem-13624	200	4	a	a	DET
fbem-13624	200	5	steadily	steadily	ADV
fbem-13624	200	6	growing	grow	VERB
fbem-13624	200	7	blue	blue	ADJ
fbem-13624	200	8	chip	chip	NOUN
fbem-13624	200	9	company	company	NOUN
fbem-13624	200	10	since	since	SCONJ
fbem-13624	200	11	1906	1906	NUM
fbem-13624	200	12	.	.	PUNCT
fbem-13624	201	1	over	over	ADP
fbem-13624	201	2	the	the	DET
fbem-13624	201	3	past	past	ADJ
fbem-13624	201	4	few	few	ADJ
fbem-13624	201	5	decades	decade	NOUN
fbem-13624	201	6	,	,	PUNCT
fbem-13624	201	7	xerox	xerox	PROPN
fbem-13624	201	8	has	have	AUX
fbem-13624	201	9	created	create	VERB
fbem-13624	201	10	one	one	NUM
fbem-13624	201	11	myth	myth	NOUN
fbem-13624	201	12	after	after	ADP
fbem-13624	201	13	another	another	PRON
fbem-13624	201	14	,	,	PUNCT
fbem-13624	201	15	wearing	wear	VERB
fbem-13624	201	16	many	many	ADJ
fbem-13624	201	17	halos	halo	NOUN
fbem-13624	201	18	on	on	ADP
fbem-13624	201	19	its	its	PRON
fbem-13624	201	20	head	head	NOUN
fbem-13624	201	21	,	,	PUNCT
fbem-13624	201	22	such	such	ADJ
fbem-13624	201	23	as	as	ADP
fbem-13624	201	24	"	"	PUNCT
fbem-13624	201	25	king	king	NOUN
fbem-13624	201	26	of	of	ADP
fbem-13624	201	27	copiers	copier	NOUN
fbem-13624	201	28	"	"	PUNCT
fbem-13624	201	29	,	,	PUNCT
fbem-13624	201	30	the	the	DET
fbem-13624	201	31	old	old	ADJ
fbem-13624	201	32	top	top	ADJ
fbem-13624	201	33	500	500	NUM
fbem-13624	201	34	enterprises	enterprise	NOUN
fbem-13624	201	35	,	,	PUNCT
fbem-13624	201	36	the	the	DET
fbem-13624	201	37	"	"	PUNCT
fbem-13624	201	38	king	king	NOUN
fbem-13624	201	39	of	of	ADP
fbem-13624	201	40	copiers	copier	NOUN
fbem-13624	201	41	"	"	PUNCT
fbem-13624	201	42	in	in	ADP
fbem-13624	201	43	the	the	DET
fbem-13624	201	44	united	united	PROPN
fbem-13624	201	45	states	states	PROPN
fbem-13624	201	46	and	and	CCONJ
fbem-13624	201	47	"	"	PUNCT
fbem-13624	201	48	one	one	NUM
fbem-13624	201	49	of	of	ADP
fbem-13624	201	50	the	the	DET
fbem-13624	201	51	50	50	NUM
fbem-13624	201	52	most	most	ADV
fbem-13624	201	53	trustworthy	trustworthy	ADJ
fbem-13624	201	54	enterprises	enterprise	NOUN
fbem-13624	201	55	"	"	PUNCT
fbem-13624	201	56	.	.	PUNCT
fbem-13624	202	1	however	however	ADV
fbem-13624	202	2	,	,	PUNCT
fbem-13624	202	3	after	after	ADP
fbem-13624	202	4	the	the	DET
fbem-13624	202	5	1990s	1990s	NUM
fbem-13624	202	6	,	,	PUNCT
fbem-13624	202	7	xerox	xerox	PROPN
fbem-13624	202	8	technology	technology	NOUN
fbem-13624	202	9	began	begin	VERB
fbem-13624	202	10	to	to	PART
fbem-13624	202	11	lag	lag	VERB
fbem-13624	202	12	behind	behind	ADV
fbem-13624	202	13	and	and	CCONJ
fbem-13624	202	14	was	be	AUX
fbem-13624	202	15	eventually	eventually	ADV
fbem-13624	202	16	squeezed	squeeze	VERB
fbem-13624	202	17	out	out	ADP
fbem-13624	202	18	of	of	ADP
fbem-13624	202	19	the	the	DET
fbem-13624	202	20	top	top	ADJ
fbem-13624	202	21	position	position	NOUN
fbem-13624	202	22	in	in	ADP
fbem-13624	202	23	the	the	DET
fbem-13624	202	24	united	united	PROPN
fbem-13624	202	25	states	states	PROPN
fbem-13624	202	26	,	,	PUNCT
fbem-13624	202	27	losing	lose	VERB
fbem-13624	202	28	1	1	NUM
fbem-13624	202	29	/	/	SYM
fbem-13624	202	30	3	3	NUM
fbem-13624	202	31	of	of	ADP
fbem-13624	202	32	its	its	PRON
fbem-13624	202	33	market	market	NOUN
fbem-13624	202	34	share	share	NOUN
fbem-13624	202	35	.	.	PUNCT
fbem-13624	203	1	in	in	ADP
fbem-13624	203	2	addition	addition	NOUN
fbem-13624	203	3	,	,	PUNCT
fbem-13624	203	4	short	short	ADJ
fbem-13624	203	5	-	-	PUNCT
fbem-13624	203	6	term	term	NOUN
fbem-13624	203	7	bonds	bond	NOUN
fbem-13624	203	8	mature	mature	VERB
fbem-13624	203	9	,	,	PUNCT
fbem-13624	203	10	there	there	PRON
fbem-13624	203	11	is	be	VERB
fbem-13624	203	12	no	no	DET
fbem-13624	203	13	money	money	NOUN
fbem-13624	203	14	to	to	PART
fbem-13624	203	15	repay	repay	VERB
fbem-13624	203	16	the	the	DET
fbem-13624	203	17	debt	debt	NOUN
fbem-13624	203	18	,	,	PUNCT
fbem-13624	203	19	so	so	SCONJ
fbem-13624	203	20	in	in	ADP
fbem-13624	203	21	a	a	DET
fbem-13624	203	22	comprehensive	comprehensive	ADJ
fbem-13624	203	23	crisis	crisis	NOUN
fbem-13624	203	24	.	.	PUNCT
fbem-13624	204	1	the	the	DET
fbem-13624	204	2	company	company	NOUN
fbem-13624	204	3	's	's	PART
fbem-13624	204	4	revenue	revenue	NOUN
fbem-13624	204	5	continued	continue	VERB
fbem-13624	204	6	to	to	PART
fbem-13624	204	7	decline	decline	VERB
fbem-13624	204	8	and	and	CCONJ
fbem-13624	204	9	its	its	PRON
fbem-13624	204	10	profits	profit	NOUN
fbem-13624	204	11	plummeted	plummet	VERB
fbem-13624	204	12	.	.	PUNCT
fbem-13624	205	1	he	he	PRON
fbem-13624	205	2	finally	finally	ADV
fbem-13624	205	3	went	go	VERB
fbem-13624	205	4	bankrupt	bankrupt	ADJ
fbem-13624	205	5	because	because	SCONJ
fbem-13624	205	6	of	of	ADP
fbem-13624	205	7	financial	financial	ADJ
fbem-13624	205	8	fraud	fraud	NOUN
fbem-13624	205	9	.	.	PUNCT
fbem-13624	206	1	social	social	ADJ
fbem-13624	206	2	impact	impact	NOUN
fbem-13624	206	3	:	:	PUNCT
fbem-13624	206	4	the	the	DET
fbem-13624	206	5	capital	capital	NOUN
fbem-13624	206	6	market	market	NOUN
fbem-13624	206	7	encounters	encounter	VERB
fbem-13624	206	8	a	a	DET
fbem-13624	206	9	serious	serious	ADJ
fbem-13624	206	10	trust	trust	NOUN
fbem-13624	206	11	crisis	crisis	NOUN
fbem-13624	206	12	.	.	PUNCT
fbem-13624	207	1	after	after	SCONJ
fbem-13624	207	2	the	the	DET
fbem-13624	207	3	xerox	xerox	PROPN
fbem-13624	207	4	incident	incident	PROPN
fbem-13624	207	5	was	be	AUX
fbem-13624	207	6	exposed	expose	VERB
fbem-13624	207	7	,	,	PUNCT
fbem-13624	207	8	world	world	NOUN
fbem-13624	207	9	com	com	NOUN
fbem-13624	207	10	accounting	accounting	NOUN
fbem-13624	207	11	scandal	scandal	NOUN
fbem-13624	207	12	was	be	AUX
fbem-13624	207	13	exposed	expose	VERB
fbem-13624	207	14	,	,	PUNCT
fbem-13624	207	15	which	which	PRON
fbem-13624	207	16	led	lead	VERB
fbem-13624	207	17	to	to	ADP
fbem-13624	207	18	a	a	DET
fbem-13624	207	19	sharp	sharp	ADJ
fbem-13624	207	20	decline	decline	NOUN
fbem-13624	207	21	in	in	ADP
fbem-13624	207	22	the	the	DET
fbem-13624	207	23	trust	trust	NOUN
fbem-13624	207	24	of	of	ADP
fbem-13624	207	25	american	american	ADJ
fbem-13624	207	26	enterprises	enterprise	NOUN
fbem-13624	207	27	and	and	CCONJ
fbem-13624	207	28	a	a	DET
fbem-13624	207	29	crisis	crisis	NOUN
fbem-13624	207	30	in	in	ADP
fbem-13624	207	31	investor	investor	NOUN
fbem-13624	207	32	confidence	confidence	NOUN
fbem-13624	207	33	.	.	PUNCT
fbem-13624	208	1	on	on	ADP
fbem-13624	208	2	the	the	DET
fbem-13624	208	3	day	day	NOUN
fbem-13624	208	4	of	of	ADP
fbem-13624	208	5	the	the	DET
fbem-13624	208	6	xerox	xerox	PROPN
fbem-13624	208	7	case	case	NOUN
fbem-13624	208	8	,	,	PUNCT
fbem-13624	208	9	the	the	DET
fbem-13624	208	10	company	company	NOUN
fbem-13624	208	11	's	's	PART
fbem-13624	208	12	share	share	NOUN
fbem-13624	208	13	price	price	NOUN
fbem-13624	208	14	plummeted	plummet	VERB
fbem-13624	208	15	by	by	ADP
fbem-13624	208	16	25	25	NUM
fbem-13624	208	17	%	%	NOUN
fbem-13624	208	18	.	.	PUNCT
fbem-13624	209	1	berger	berger	PROPN
fbem-13624	209	2	,	,	PUNCT
fbem-13624	209	3	founder	founder	NOUN
fbem-13624	209	4	of	of	ADP
fbem-13624	209	5	wall	wall	PROPN
fbem-13624	209	6	street	street	PROPN
fbem-13624	209	7	pioneer	pioneer	PROPN
fbem-13624	209	8	fund	fund	PROPN
fbem-13624	209	9	,	,	PUNCT
fbem-13624	209	10	pointed	point	VERB
fbem-13624	209	11	out	out	ADP
fbem-13624	209	12	that	that	SCONJ
fbem-13624	209	13	this	this	PRON
fbem-13624	209	14	is	be	AUX
fbem-13624	209	15	an	an	DET
fbem-13624	209	16	issue	issue	NOUN
fbem-13624	209	17	of	of	ADP
fbem-13624	209	18	integrity	integrity	NOUN
fbem-13624	209	19	.	.	PUNCT
fbem-13624	210	1	integrity	integrity	NOUN
fbem-13624	210	2	refers	refer	VERB
fbem-13624	210	3	to	to	ADP
fbem-13624	210	4	the	the	DET
fbem-13624	210	5	fact	fact	NOUN
fbem-13624	210	6	that	that	SCONJ
fbem-13624	210	7	the	the	DET
fbem-13624	210	8	disclosed	disclose	VERB
fbem-13624	210	9	accounting	accounting	NOUN
fbem-13624	210	10	data	datum	NOUN
fbem-13624	210	11	truly	truly	ADV
fbem-13624	210	12	reflect	reflect	VERB
fbem-13624	210	13	the	the	DET
fbem-13624	210	14	reality	reality	NOUN
fbem-13624	210	15	,	,	PUNCT
fbem-13624	210	16	that	that	SCONJ
fbem-13624	210	17	the	the	DET
fbem-13624	210	18	company	company	NOUN
fbem-13624	210	19	operates	operate	VERB
fbem-13624	210	20	in	in	ADP
fbem-13624	210	21	good	good	ADJ
fbem-13624	210	22	faith	faith	NOUN
fbem-13624	210	23	,	,	PUNCT
fbem-13624	210	24	that	that	SCONJ
fbem-13624	210	25	wall	wall	PROPN
fbem-13624	210	26	street	street	PROPN
fbem-13624	210	27	operates	operate	VERB
fbem-13624	210	28	fairly	fairly	ADV
fbem-13624	210	29	,	,	PUNCT
fbem-13624	210	30	that	that	SCONJ
fbem-13624	210	31	investors	investor	NOUN
fbem-13624	210	32	are	be	AUX
fbem-13624	210	33	not	not	PART
fbem-13624	210	34	hoodwinked	hoodwink	VERB
fbem-13624	210	35	,	,	PUNCT
fbem-13624	210	36	and	and	CCONJ
fbem-13624	210	37	that	that	SCONJ
fbem-13624	210	38	without	without	ADP
fbem-13624	210	39	integrity	integrity	NOUN
fbem-13624	210	40	,	,	PUNCT
fbem-13624	210	41	the	the	DET
fbem-13624	210	42	capital	capital	NOUN
fbem-13624	210	43	market	market	NOUN
fbem-13624	210	44	can	can	AUX
fbem-13624	210	45	not	not	PART
fbem-13624	210	46	operate	operate	VERB
fbem-13624	210	47	at	at	ADV
fbem-13624	210	48	all	all	ADV
fbem-13624	210	49	.	.	PUNCT
fbem-13624	211	1	now	now	ADV
fbem-13624	211	2	that	that	SCONJ
fbem-13624	211	3	the	the	DET
fbem-13624	211	4	u.s	u.s	PROPN
fbem-13624	211	5	.	.	PROPN
fbem-13624	211	6	market	market	NOUN
fbem-13624	211	7	has	have	AUX
fbem-13624	211	8	reached	reach	VERB
fbem-13624	211	9	a	a	DET
fbem-13624	211	10	critical	critical	ADJ
fbem-13624	211	11	moment	moment	NOUN
fbem-13624	211	12	,	,	PUNCT
fbem-13624	211	13	we	we	PRON
fbem-13624	211	14	must	must	AUX
fbem-13624	211	15	make	make	VERB
fbem-13624	211	16	real	real	ADJ
fbem-13624	211	17	reforms	reform	NOUN
fbem-13624	211	18	to	to	PART
fbem-13624	211	19	increase	increase	VERB
fbem-13624	211	20	the	the	DET
fbem-13624	211	21	confidence	confidence	NOUN
fbem-13624	211	22	of	of	ADP
fbem-13624	211	23	most	most	ADJ
fbem-13624	211	24	investors	investor	NOUN
fbem-13624	211	25	.	.	PUNCT
fbem-13624	212	1	harvey	harvey	PROPN
fbem-13624	212	2	pitt	pitt	PROPN
fbem-13624	212	3	,	,	PUNCT
fbem-13624	212	4	chairman	chairman	NOUN
fbem-13624	212	5	of	of	ADP
fbem-13624	212	6	the	the	DET
fbem-13624	212	7	sec	sec	PROPN
fbem-13624	212	8	,	,	PUNCT
fbem-13624	212	9	also	also	ADV
fbem-13624	212	10	said	say	VERB
fbem-13624	212	11	in	in	ADP
fbem-13624	212	12	a	a	DET
fbem-13624	212	13	speech	speech	NOUN
fbem-13624	212	14	at	at	ADP
fbem-13624	212	15	stanford	stanford	PROPN
fbem-13624	212	16	university	university	PROPN
fbem-13624	212	17	:	:	PUNCT
fbem-13624	212	18	"	"	PUNCT
fbem-13624	212	19	we	we	PRON
fbem-13624	212	20	can	can	AUX
fbem-13624	212	21	no	no	ADV
fbem-13624	212	22	longer	long	ADV
fbem-13624	212	23	turn	turn	VERB
fbem-13624	212	24	a	a	DET
fbem-13624	212	25	blind	blind	ADJ
fbem-13624	212	26	eye	eye	NOUN
fbem-13624	212	27	to	to	ADP
fbem-13624	212	28	this	this	DET
fbem-13624	212	29	issue	issue	NOUN
fbem-13624	212	30	.	.	PUNCT
fbem-13624	213	1	restoring	restore	VERB
fbem-13624	213	2	public	public	ADJ
fbem-13624	213	3	confidence	confidence	NOUN
fbem-13624	213	4	is	be	AUX
fbem-13624	213	5	our	our	PRON
fbem-13624	213	6	top	top	ADJ
fbem-13624	213	7	priority	priority	NOUN
fbem-13624	213	8	,	,	PUNCT
fbem-13624	213	9	and	and	CCONJ
fbem-13624	213	10	what	what	PRON
fbem-13624	213	11	we	we	PRON
fbem-13624	213	12	need	need	VERB
fbem-13624	213	13	is	be	AUX
fbem-13624	213	14	more	more	ADV
fbem-13624	213	15	stringent	stringent	ADJ
fbem-13624	213	16	legislation	legislation	NOUN
fbem-13624	213	17	that	that	PRON
fbem-13624	213	18	will	will	AUX
fbem-13624	213	19	help	help	VERB
fbem-13624	213	20	the	the	DET
fbem-13624	213	21	sec	sec	PROPN
fbem-13624	213	22	monitor	monitor	NOUN
fbem-13624	213	23	enforcement	enforcement	NOUN
fbem-13624	213	24	,	,	PUNCT
fbem-13624	213	25	which	which	PRON
fbem-13624	213	26	is	be	AUX
fbem-13624	213	27	exactly	exactly	ADV
fbem-13624	213	28	what	what	PRON
fbem-13624	213	29	we	we	PRON
fbem-13624	213	30	want	want	VERB
fbem-13624	213	31	the	the	DET
fbem-13624	213	32	senate	senate	PROPN
fbem-13624	213	33	to	to	PART
fbem-13624	213	34	pass	pass	VERB
fbem-13624	213	35	.	.	PUNCT
fbem-13624	214	1	what	what	PRON
fbem-13624	214	2	i	i	PRON
fbem-13624	214	3	want	want	VERB
fbem-13624	214	4	is	be	AUX
fbem-13624	214	5	the	the	DET
fbem-13624	214	6	strictest	strict	ADJ
fbem-13624	214	7	and	and	CCONJ
fbem-13624	214	8	most	most	ADV
fbem-13624	214	9	practical	practical	ADJ
fbem-13624	214	10	way	way	NOUN
fbem-13624	214	11	of	of	ADP
fbem-13624	214	12	law	law	NOUN
fbem-13624	214	13	enforcement	enforcement	NOUN
fbem-13624	214	14	.	.	PUNCT
fbem-13624	215	1	"	"	PUNCT
fbem-13624	216	1	4	4	X
fbem-13624	216	2	.	.	X
fbem-13624	216	3	conclusion	conclusion	NOUN
fbem-13624	216	4	in	in	ADP
fbem-13624	216	5	conclusion	conclusion	NOUN
fbem-13624	216	6	,	,	PUNCT
fbem-13624	216	7	i	i	PRON
fbem-13624	216	8	still	still	ADV
fbem-13624	216	9	think	think	VERB
fbem-13624	216	10	the	the	DET
fbem-13624	216	11	use	use	NOUN
fbem-13624	216	12	of	of	ADP
fbem-13624	216	13	accounting	accounting	NOUN
fbem-13624	216	14	software	software	NOUN
fbem-13624	216	15	will	will	AUX
fbem-13624	216	16	reduce	reduce	VERB
fbem-13624	216	17	the	the	DET
fbem-13624	216	18	number	number	NOUN
fbem-13624	216	19	of	of	ADP
fbem-13624	216	20	accounting	accounting	NOUN
fbem-13624	216	21	fraud	fraud	NOUN
fbem-13624	216	22	cases	case	NOUN
fbem-13624	216	23	.	.	PUNCT
fbem-13624	217	1	because	because	SCONJ
fbem-13624	217	2	37	37	NUM
fbem-13624	217	3	the	the	DET
fbem-13624	217	4	ethics	ethic	NOUN
fbem-13624	217	5	is	be	AUX
fbem-13624	217	6	not	not	PART
fbem-13624	217	7	controllable	controllable	ADJ
fbem-13624	217	8	,	,	PUNCT
fbem-13624	217	9	we	we	PRON
fbem-13624	217	10	can	can	AUX
fbem-13624	217	11	not	not	PART
fbem-13624	217	12	control	control	VERB
fbem-13624	217	13	people	people	NOUN
fbem-13624	217	14	’s	’s	PART
fbem-13624	217	15	mind	mind	NOUN
fbem-13624	217	16	,	,	PUNCT
fbem-13624	217	17	we	we	PRON
fbem-13624	217	18	only	only	ADV
fbem-13624	217	19	can	can	AUX
fbem-13624	217	20	persuade	persuade	VERB
fbem-13624	217	21	them	they	PRON
fbem-13624	217	22	and	and	CCONJ
fbem-13624	217	23	check	check	VERB
fbem-13624	217	24	frequently	frequently	ADV
fbem-13624	217	25	.	.	PUNCT
fbem-13624	218	1	i	i	PRON
fbem-13624	218	2	think	think	VERB
fbem-13624	218	3	most	most	ADJ
fbem-13624	218	4	companies	company	NOUN
fbem-13624	218	5	begin	begin	VERB
fbem-13624	218	6	to	to	PART
fbem-13624	218	7	use	use	VERB
fbem-13624	218	8	accounting	accounting	NOUN
fbem-13624	218	9	software	software	NOUN
fbem-13624	218	10	to	to	PART
fbem-13624	218	11	replace	replace	VERB
fbem-13624	218	12	some	some	DET
fbem-13624	218	13	unnecessary	unnecessary	ADJ
fbem-13624	218	14	accounting	accounting	NOUN
fbem-13624	218	15	personnel	personnel	NOUN
fbem-13624	218	16	,	,	PUNCT
fbem-13624	218	17	because	because	SCONJ
fbem-13624	218	18	accounting	accounting	NOUN
fbem-13624	218	19	software	software	NOUN
fbem-13624	218	20	can	can	AUX
fbem-13624	218	21	provide	provide	VERB
fbem-13624	218	22	more	more	ADV
fbem-13624	218	23	concise	concise	ADJ
fbem-13624	218	24	and	and	CCONJ
fbem-13624	218	25	clear	clear	ADJ
fbem-13624	218	26	work	work	NOUN
fbem-13624	218	27	,	,	PUNCT
fbem-13624	218	28	high	high	ADJ
fbem-13624	218	29	quality	quality	NOUN
fbem-13624	218	30	to	to	PART
fbem-13624	218	31	complete	complete	VERB
fbem-13624	218	32	the	the	DET
fbem-13624	218	33	company	company	NOUN
fbem-13624	218	34	's	's	PART
fbem-13624	218	35	needs	need	NOUN
fbem-13624	218	36	.	.	PUNCT
fbem-13624	219	1	the	the	DET
fbem-13624	219	2	most	most	ADV
fbem-13624	219	3	important	important	ADJ
fbem-13624	219	4	thing	thing	NOUN
fbem-13624	219	5	is	be	AUX
fbem-13624	219	6	that	that	SCONJ
fbem-13624	219	7	it	it	PRON
fbem-13624	219	8	greatly	greatly	ADV
fbem-13624	219	9	improves	improve	VERB
fbem-13624	219	10	the	the	DET
fbem-13624	219	11	efficiency	efficiency	NOUN
fbem-13624	219	12	,	,	PUNCT
fbem-13624	219	13	which	which	PRON
fbem-13624	219	14	most	most	ADJ
fbem-13624	219	15	accountants	accountant	NOUN
fbem-13624	219	16	ca	can	AUX
fbem-13624	219	17	n't	not	PART
fbem-13624	219	18	do	do	VERB
fbem-13624	219	19	,	,	PUNCT
fbem-13624	219	20	so	so	ADV
fbem-13624	219	21	it	it	PRON
fbem-13624	219	22	is	be	AUX
fbem-13624	219	23	more	more	ADV
fbem-13624	219	24	and	and	CCONJ
fbem-13624	219	25	more	more	ADV
fbem-13624	219	26	popular	popular	ADJ
fbem-13624	219	27	with	with	ADP
fbem-13624	219	28	company	company	NOUN
fbem-13624	219	29	executives	executive	NOUN
fbem-13624	219	30	.	.	PUNCT
fbem-13624	220	1	in	in	ADP
fbem-13624	220	2	addition	addition	NOUN
fbem-13624	220	3	,	,	PUNCT
fbem-13624	220	4	it	it	PRON
fbem-13624	220	5	is	be	AUX
fbem-13624	220	6	relatively	relatively	ADV
fbem-13624	220	7	safe	safe	ADJ
fbem-13624	220	8	because	because	SCONJ
fbem-13624	220	9	most	most	ADJ
fbem-13624	220	10	accounting	accounting	NOUN
fbem-13624	220	11	frauds	fraud	NOUN
fbem-13624	220	12	are	be	AUX
fbem-13624	220	13	caused	cause	VERB
fbem-13624	220	14	and	and	CCONJ
fbem-13624	220	15	initiated	initiate	VERB
fbem-13624	220	16	by	by	ADP
fbem-13624	220	17	accountants	accountant	NOUN
fbem-13624	220	18	trusted	trust	VERB
fbem-13624	220	19	by	by	ADP
fbem-13624	220	20	the	the	DET
fbem-13624	220	21	company	company	NOUN
fbem-13624	220	22	.	.	PUNCT
fbem-13624	221	1	in	in	ADP
fbem-13624	221	2	my	my	PRON
fbem-13624	221	3	opinion	opinion	NOUN
fbem-13624	221	4	,	,	PUNCT
fbem-13624	221	5	the	the	DET
fbem-13624	221	6	use	use	NOUN
fbem-13624	221	7	of	of	ADP
fbem-13624	221	8	accounting	accounting	NOUN
fbem-13624	221	9	software	software	NOUN
fbem-13624	221	10	will	will	AUX
fbem-13624	221	11	reduce	reduce	VERB
fbem-13624	221	12	the	the	DET
fbem-13624	221	13	number	number	NOUN
fbem-13624	221	14	of	of	ADP
fbem-13624	221	15	accounting	accounting	NOUN
fbem-13624	221	16	fraud	fraud	NOUN
fbem-13624	221	17	cases	case	NOUN
fbem-13624	221	18	.	.	PUNCT
fbem-13624	222	1	in	in	ADP
fbem-13624	222	2	fact	fact	NOUN
fbem-13624	222	3	,	,	PUNCT
fbem-13624	222	4	i	i	PRON
fbem-13624	222	5	think	think	VERB
fbem-13624	222	6	whether	whether	SCONJ
fbem-13624	222	7	the	the	DET
fbem-13624	222	8	use	use	NOUN
fbem-13624	222	9	of	of	ADP
fbem-13624	222	10	accounting	accounting	NOUN
fbem-13624	222	11	software	software	NOUN
fbem-13624	222	12	will	will	AUX
fbem-13624	222	13	increase	increase	VERB
fbem-13624	222	14	or	or	CCONJ
fbem-13624	222	15	decrease	decrease	VERB
fbem-13624	222	16	the	the	DET
fbem-13624	222	17	number	number	NOUN
fbem-13624	222	18	of	of	ADP
fbem-13624	222	19	accounting	accounting	NOUN
fbem-13624	222	20	fraud	fraud	NOUN
fbem-13624	222	21	cases	case	NOUN
fbem-13624	222	22	depends	depend	VERB
fbem-13624	222	23	more	more	ADJ
fbem-13624	222	24	on	on	ADP
fbem-13624	222	25	what	what	PRON
fbem-13624	222	26	people	people	NOUN
fbem-13624	222	27	use	use	VERB
fbem-13624	222	28	it	it	PRON
fbem-13624	222	29	for	for	ADP
fbem-13624	222	30	.	.	PUNCT
fbem-13624	223	1	enron	enron	PROPN
fbem-13624	223	2	uses	use	VERB
fbem-13624	223	3	market	market	NOUN
fbem-13624	223	4	valuation	valuation	NOUN
fbem-13624	223	5	rather	rather	ADV
fbem-13624	223	6	than	than	ADP
fbem-13624	223	7	historical	historical	ADJ
fbem-13624	223	8	cost	cost	NOUN
fbem-13624	223	9	,	,	PUNCT
fbem-13624	223	10	but	but	CCONJ
fbem-13624	223	11	this	this	DET
fbem-13624	223	12	valuation	valuation	NOUN
fbem-13624	223	13	method	method	NOUN
fbem-13624	223	14	is	be	AUX
fbem-13624	223	15	unethical	unethical	ADJ
fbem-13624	223	16	.	.	PUNCT
fbem-13624	224	1	so	so	ADV
fbem-13624	224	2	even	even	ADV
fbem-13624	224	3	if	if	SCONJ
fbem-13624	224	4	the	the	DET
fbem-13624	224	5	software	software	NOUN
fbem-13624	224	6	has	have	VERB
fbem-13624	224	7	many	many	ADJ
fbem-13624	224	8	functions	function	NOUN
fbem-13624	224	9	,	,	PUNCT
fbem-13624	224	10	it	it	PRON
fbem-13624	224	11	makes	make	VERB
fbem-13624	224	12	auditing	auditing	NOUN
fbem-13624	224	13	easier	easy	ADJ
fbem-13624	224	14	to	to	PART
fbem-13624	224	15	execute	execute	VERB
fbem-13624	224	16	,	,	PUNCT
fbem-13624	224	17	but	but	CCONJ
fbem-13624	224	18	if	if	SCONJ
fbem-13624	224	19	the	the	DET
fbem-13624	224	20	auditor	auditor	NOUN
fbem-13624	224	21	allows	allow	VERB
fbem-13624	224	22	the	the	DET
fbem-13624	224	23	ethical	ethical	ADJ
fbem-13624	224	24	valuation	valuation	NOUN
fbem-13624	224	25	method	method	NOUN
fbem-13624	224	26	,	,	PUNCT
fbem-13624	224	27	the	the	DET
fbem-13624	224	28	software	software	NOUN
fbem-13624	224	29	is	be	AUX
fbem-13624	224	30	useless	useless	ADJ
fbem-13624	224	31	in	in	ADP
fbem-13624	224	32	detecting	detect	VERB
fbem-13624	224	33	such	such	ADJ
fbem-13624	224	34	fraud	fraud	NOUN
fbem-13624	224	35	.	.	PUNCT
fbem-13624	225	1	as	as	SCONJ
fbem-13624	225	2	i	i	PRON
fbem-13624	225	3	said	say	VERB
fbem-13624	225	4	before	before	ADV
fbem-13624	225	5	,	,	PUNCT
fbem-13624	225	6	accounting	accounting	NOUN
fbem-13624	225	7	software	software	NOUN
fbem-13624	225	8	is	be	AUX
fbem-13624	225	9	a	a	DET
fbem-13624	225	10	doubleedged	doubleedge	VERB
fbem-13624	225	11	sword	sword	NOUN
fbem-13624	225	12	.	.	PUNCT
fbem-13624	226	1	once	once	ADV
fbem-13624	226	2	used	use	VERB
fbem-13624	226	3	by	by	ADP
fbem-13624	226	4	people	people	NOUN
fbem-13624	226	5	who	who	PRON
fbem-13624	226	6	are	be	AUX
fbem-13624	226	7	not	not	PART
fbem-13624	226	8	ethic	ethic	ADJ
fbem-13624	226	9	,	,	PUNCT
fbem-13624	226	10	selfish	selfish	ADJ
fbem-13624	226	11	,	,	PUNCT
fbem-13624	226	12	and	and	CCONJ
fbem-13624	226	13	profit	profit	NOUN
fbem-13624	226	14	oriented	orient	VERB
fbem-13624	226	15	,	,	PUNCT
fbem-13624	226	16	it	it	PRON
fbem-13624	226	17	may	may	AUX
fbem-13624	226	18	help	help	VERB
fbem-13624	226	19	to	to	PART
fbem-13624	226	20	cheat	cheat	VERB
fbem-13624	226	21	.	.	PUNCT
fbem-13624	227	1	but	but	CCONJ
fbem-13624	227	2	if	if	SCONJ
fbem-13624	227	3	it	it	PRON
fbem-13624	227	4	is	be	AUX
fbem-13624	227	5	used	use	VERB
fbem-13624	227	6	by	by	ADP
fbem-13624	227	7	honest	honest	ADJ
fbem-13624	227	8	,	,	PUNCT
fbem-13624	227	9	kind	kind	ADJ
fbem-13624	227	10	and	and	CCONJ
fbem-13624	227	11	fair	fair	ADJ
fbem-13624	227	12	people	people	NOUN
fbem-13624	227	13	,	,	PUNCT
fbem-13624	227	14	it	it	PRON
fbem-13624	227	15	will	will	AUX
fbem-13624	227	16	bring	bring	VERB
fbem-13624	227	17	a	a	DET
fbem-13624	227	18	lot	lot	NOUN
fbem-13624	227	19	of	of	ADP
fbem-13624	227	20	convenience	convenience	NOUN
fbem-13624	227	21	and	and	CCONJ
fbem-13624	227	22	benefits	benefit	NOUN
fbem-13624	227	23	to	to	ADP
fbem-13624	227	24	many	many	ADJ
fbem-13624	227	25	companies	company	NOUN
fbem-13624	227	26	.	.	PUNCT
fbem-13624	228	1	i	i	PRON
fbem-13624	228	2	think	think	VERB
fbem-13624	228	3	most	most	ADJ
fbem-13624	228	4	companies	company	NOUN
fbem-13624	228	5	begin	begin	VERB
fbem-13624	228	6	to	to	PART
fbem-13624	228	7	use	use	VERB
fbem-13624	228	8	accounting	accounting	NOUN
fbem-13624	228	9	software	software	NOUN
fbem-13624	228	10	to	to	PART
fbem-13624	228	11	replace	replace	VERB
fbem-13624	228	12	some	some	DET
fbem-13624	228	13	unnecessary	unnecessary	ADJ
fbem-13624	228	14	accounting	accounting	NOUN
fbem-13624	228	15	personnel	personnel	NOUN
fbem-13624	228	16	,	,	PUNCT
fbem-13624	228	17	because	because	SCONJ
fbem-13624	228	18	accounting	accounting	NOUN
fbem-13624	228	19	software	software	NOUN
fbem-13624	228	20	can	can	AUX
fbem-13624	228	21	provide	provide	VERB
fbem-13624	228	22	more	more	ADV
fbem-13624	228	23	concise	concise	ADJ
fbem-13624	228	24	and	and	CCONJ
fbem-13624	228	25	clear	clear	ADJ
fbem-13624	228	26	work	work	NOUN
fbem-13624	228	27	,	,	PUNCT
fbem-13624	228	28	high	high	ADJ
fbem-13624	228	29	quality	quality	NOUN
fbem-13624	228	30	to	to	PART
fbem-13624	228	31	complete	complete	VERB
fbem-13624	228	32	the	the	DET
fbem-13624	228	33	company	company	NOUN
fbem-13624	228	34	's	's	PART
fbem-13624	228	35	needs	need	NOUN
fbem-13624	228	36	.	.	PUNCT
fbem-13624	229	1	the	the	DET
fbem-13624	229	2	most	most	ADV
fbem-13624	229	3	important	important	ADJ
fbem-13624	229	4	thing	thing	NOUN
fbem-13624	229	5	is	be	AUX
fbem-13624	229	6	that	that	SCONJ
fbem-13624	229	7	it	it	PRON
fbem-13624	229	8	greatly	greatly	ADV
fbem-13624	229	9	improves	improve	VERB
fbem-13624	229	10	the	the	DET
fbem-13624	229	11	efficiency	efficiency	NOUN
fbem-13624	229	12	,	,	PUNCT
fbem-13624	229	13	which	which	PRON
fbem-13624	229	14	most	most	ADJ
fbem-13624	229	15	accountants	accountant	NOUN
fbem-13624	229	16	ca	can	AUX
fbem-13624	229	17	n't	not	PART
fbem-13624	229	18	do	do	VERB
fbem-13624	229	19	,	,	PUNCT
fbem-13624	229	20	so	so	ADV
fbem-13624	229	21	it	it	PRON
fbem-13624	229	22	is	be	AUX
fbem-13624	229	23	more	more	ADV
fbem-13624	229	24	and	and	CCONJ
fbem-13624	229	25	more	more	ADV
fbem-13624	229	26	popular	popular	ADJ
fbem-13624	229	27	with	with	ADP
fbem-13624	229	28	company	company	NOUN
fbem-13624	229	29	executives	executive	NOUN
fbem-13624	229	30	.	.	PUNCT
fbem-13624	230	1	in	in	ADP
fbem-13624	230	2	addition	addition	NOUN
fbem-13624	230	3	,	,	PUNCT
fbem-13624	230	4	it	it	PRON
fbem-13624	230	5	is	be	AUX
fbem-13624	230	6	relatively	relatively	ADV
fbem-13624	230	7	safe	safe	ADJ
fbem-13624	230	8	because	because	SCONJ
fbem-13624	230	9	most	most	ADJ
fbem-13624	230	10	accounting	accounting	NOUN
fbem-13624	230	11	frauds	fraud	NOUN
fbem-13624	230	12	are	be	AUX
fbem-13624	230	13	caused	cause	VERB
fbem-13624	230	14	and	and	CCONJ
fbem-13624	230	15	initiated	initiate	VERB
fbem-13624	230	16	by	by	ADP
fbem-13624	230	17	accountants	accountant	NOUN
fbem-13624	230	18	trusted	trust	VERB
fbem-13624	230	19	by	by	ADP
fbem-13624	230	20	the	the	DET
fbem-13624	230	21	company	company	NOUN
fbem-13624	230	22	.	.	PUNCT
fbem-13624	231	1	in	in	ADP
fbem-13624	231	2	my	my	PRON
fbem-13624	231	3	opinion	opinion	NOUN
fbem-13624	231	4	,	,	PUNCT
fbem-13624	231	5	the	the	DET
fbem-13624	231	6	use	use	NOUN
fbem-13624	231	7	of	of	ADP
fbem-13624	231	8	accounting	accounting	NOUN
fbem-13624	231	9	software	software	NOUN
fbem-13624	231	10	will	will	AUX
fbem-13624	231	11	reduce	reduce	VERB
fbem-13624	231	12	the	the	DET
fbem-13624	231	13	number	number	NOUN
fbem-13624	231	14	of	of	ADP
fbem-13624	231	15	accounting	accounting	NOUN
fbem-13624	231	16	fraud	fraud	NOUN
fbem-13624	231	17	cases	case	NOUN
fbem-13624	231	18	.	.	PUNCT
fbem-13624	231	19	  	  	SPACE
fbem-13624	231	20	references	reference	NOUN
fbem-13624	231	21	[	[	X
fbem-13624	231	22	1	1	NUM
fbem-13624	231	23	]	]	PUNCT
fbem-13624	231	24	bento	bento	NOUN
fbem-13624	231	25	for	for	ADP
fbem-13624	231	26	business	business	NOUN
fbem-13624	231	27	(	(	PUNCT
fbem-13624	231	28	2017	2017	NUM
fbem-13624	231	29	)	)	PUNCT
fbem-13624	232	1	[	[	X
fbem-13624	232	2	online]available	online]available	NOUN
fbem-13624	232	3	throughhttps://bentoforbusiness.com/accounting/accountingfraud-case-study/[accessed	throughhttps://bentoforbusiness.com/accounting/accountingfraud-case-study/[accesse	VERB
fbem-13624	232	4	23	23	NUM
fbem-13624	232	5	june	june	PROPN
fbem-13624	232	6	2017	2017	NUM
fbem-13624	232	7	]	]	PUNCT
fbem-13624	233	1	[	[	X
fbem-13624	233	2	2	2	NUM
fbem-13624	233	3	]	]	PUNCT
fbem-13624	233	4	investopedia	investopedia	PROPN
fbem-13624	234	1	[	[	X
fbem-13624	234	2	online	online	X
fbem-13624	234	3	]	]	X
fbem-13624	234	4	available	available	ADJ
fbem-13624	234	5	through	through	ADP
fbem-13624	234	6	https://www.investopedia.com/updates/enron-scandalsummary/[accessed	https://www.investopedia.com/updates/enron-scandalsummary/[accessed	PROPN
fbem-13624	234	7	22	22	NUM
fbem-13624	234	8	september	september	PROPN
fbem-13624	234	9	2020	2020	NUM
fbem-13624	234	10	]	]	PUNCT
fbem-13624	235	1	[	[	X
fbem-13624	235	2	3	3	NUM
fbem-13624	235	3	]	]	X
fbem-13624	235	4	biz	biz	NOUN
fbem-13624	235	5	fluent	fluent	NOUN
fbem-13624	235	6	[	[	X
fbem-13624	235	7	online	online	X
fbem-13624	235	8	]	]	X
fbem-13624	235	9	available	available	ADJ
fbem-13624	235	10	through	through	ADP
fbem-13624	235	11	https://bizfluent.com/how-does-4911332-what-caused-enroncollapse.html[accessed	https://bizfluent.com/how-does-4911332-what-caused-enroncollapse.html[accesse	VERB
fbem-13624	235	12	26	26	NUM
fbem-13624	235	13	september	september	PROPN
fbem-13624	235	14	2017	2017	NUM
fbem-13624	235	15	]	]	PUNCT
fbem-13624	236	1	[	[	X
fbem-13624	236	2	4	4	NUM
fbem-13624	236	3	]	]	X
fbem-13624	236	4	wikipedia	wikipedia	PROPN
fbem-13624	237	1	[	[	X
fbem-13624	237	2	online	online	X
fbem-13624	237	3	]	]	X
fbem-13624	237	4	available	available	ADJ
fbem-13624	237	5	through	through	ADP
fbem-13624	237	6	https://en.wikipedia.org/wiki/enron_scandal[last	https://en.wikipedia.org/wiki/enron_scandal[last	NOUN
fbem-13624	237	7	edited	edit	VERB
fbem-13624	237	8	on	on	ADP
fbem-13624	237	9	29	29	NUM
fbem-13624	237	10	november	november	NOUN
fbem-13624	237	11	2020	2020	NUM
fbem-13624	237	12	]	]	PUNCT
fbem-13624	238	1	[	[	X
fbem-13624	238	2	5	5	NUM
fbem-13624	238	3	]	]	PUNCT
fbem-13624	238	4	accountingtools	accountingtool	NOUN
fbem-13624	239	1	[	[	X
fbem-13624	239	2	online	online	X
fbem-13624	239	3	]	]	X
fbem-13624	239	4	available	available	ADJ
fbem-13624	239	5	through	through	ADP
fbem-13624	239	6	https://www.accountingtools.com/articles/types-ofaccounting-software.html[accessed	https://www.accountingtools.com/articles/types-ofaccounting-software.html[accesse	VERB
fbem-13624	239	7	4	4	NUM
fbem-13624	239	8	september	september	NOUN
fbem-13624	239	9	2020	2020	NUM
fbem-13624	239	10	]	]	PUNCT
fbem-13624	240	1	[	[	X
fbem-13624	240	2	6	6	NUM
fbem-13624	240	3	]	]	SYM
fbem-13624	240	4	businesszeal	businesszeal	NOUN
fbem-13624	240	5	[	[	X
fbem-13624	240	6	online	online	X
fbem-13624	240	7	]	]	X
fbem-13624	240	8	available	available	ADJ
fbem-13624	240	9	through	through	ADP
fbem-13624	240	10	https://businesszeal.com/types-of-accounting-software	https://businesszeal.com/types-of-accounting-software	NOUN
fbem-13624	240	11	[	[	X
fbem-13624	240	12	7	7	NUM
fbem-13624	240	13	]	]	SYM
fbem-13624	240	14	fattmerchant	fattmerchant	ADJ
fbem-13624	241	1	[	[	X
fbem-13624	241	2	online	online	X
fbem-13624	241	3	]	]	X
fbem-13624	241	4	available	available	ADJ
fbem-13624	241	5	through	through	ADP
fbem-13624	241	6	https://fattmerchant.com/blog/quickbooks-desktop-is-endingheres-what-you-need-to-know/[accessed	https://fattmerchant.com/blog/quickbooks-desktop-is-endingheres-what-you-need-to-know/[accessed	PROPN
fbem-13624	241	7	5	5	NUM
fbem-13624	241	8	july	july	NOUN
fbem-13624	241	9	2020	2020	NUM
fbem-13624	241	10	]	]	PUNCT
fbem-13624	242	1	[	[	X
fbem-13624	242	2	8	8	X
fbem-13624	242	3	]	]	X
fbem-13624	242	4	my	my	PRON
fbem-13624	242	5	accounting	accounting	NOUN
fbem-13624	242	6	course	course	NOUN
fbem-13624	242	7	[	[	X
fbem-13624	242	8	online	online	X
fbem-13624	242	9	]	]	X
fbem-13624	242	10	available	available	ADJ
fbem-13624	242	11	through	through	ADP
fbem-13624	242	12	https://www.myaccountingcourse.com/accountingdictionary/fraud	https://www.myaccountingcourse.com/accountingdictionary/fraud	PROPN
fbem-13624	242	13	[	[	X
fbem-13624	242	14	9	9	NUM
fbem-13624	242	15	]	]	SYM
fbem-13624	242	16	accountingtools	accountingtool	NOUN
fbem-13624	243	1	[	[	X
fbem-13624	243	2	online	online	X
fbem-13624	243	3	]	]	X
fbem-13624	243	4	available	available	ADJ
fbem-13624	243	5	through	through	ADP
fbem-13624	243	6	https://www.accountingtools.com/articles/types-ofaccounting-software.html[accessed	https://www.accountingtools.com/articles/types-ofaccounting-software.html[accesse	VERB
fbem-13624	243	7	4	4	NUM
fbem-13624	243	8	september	september	NOUN
fbem-13624	243	9	2020	2020	NUM
fbem-13624	243	10	]	]	PUNCT
fbem-13624	244	1	[	[	X
fbem-13624	244	2	10	10	NUM
fbem-13624	244	3	]	]	PUNCT
fbem-13624	244	4	]	]	PUNCT
fbem-13624	244	5	finansys	finansys	NOUN
fbem-13624	245	1	[	[	X
fbem-13624	245	2	online	online	X
fbem-13624	245	3	]	]	X
fbem-13624	245	4	available	available	ADJ
fbem-13624	245	5	through	through	ADP
fbem-13624	245	6	https://finansys.com/blog/can-your-accounting-software-helpto-reduce-fraud/[accessed	https://finansys.com/blog/can-your-accounting-software-helpto-reduce-fraud/[accesse	VERB
fbem-13624	245	7	december	december	PROPN
fbem-13624	245	8	2020	2020	NUM
fbem-13624	245	9	]	]	PUNCT
fbem-13624	246	1	[	[	X
fbem-13624	246	2	11	11	NUM
fbem-13624	246	3	]	]	PUNCT
fbem-13624	246	4	researchgate.net	researchgate.net	X
fbem-13624	246	5	[	[	X
fbem-13624	246	6	online	online	X
fbem-13624	246	7	]	]	X
fbem-13624	246	8	available	available	ADJ
fbem-13624	246	9	through	through	ADP
fbem-13624	246	10	https://www.researchgate.net/publication/282331448_corpora	https://www.researchgate.net/publication/282331448_corpora	NOUN
fbem-13624	246	11	te_accounting_fraud_a_case_study_of_satyam_computers	te_accounting_fraud_a_case_study_of_satyam_computer	NOUN
fbem-13624	246	12	_	_	PUNCT
fbem-13624	246	13	limited[accessed	limited[accesse	VERB
fbem-13624	246	14	january	january	PROPN
fbem-13624	246	15	2013	2013	NUM
fbem-13624	246	16	]	]	PUNCT
fbem-13624	247	1	[	[	X
fbem-13624	247	2	12	12	NUM
fbem-13624	247	3	]	]	PUNCT
fbem-13624	247	4	researchgate.net	researchgate.net	X
fbem-13624	247	5	[	[	X
fbem-13624	247	6	online	online	X
fbem-13624	247	7	]	]	X
fbem-13624	247	8	available	available	ADJ
fbem-13624	247	9	through	through	ADP
fbem-13624	247	10	https://www.researchgate.net/publication/328956597_the_i	https://www.researchgate.net/publication/328956597_the_i	NOUN
fbem-13624	247	11	mpact_of_accounting_software_on_busines	mpact_of_accounting_software_on_busine	NOUN
fbem-13624	247	12	s_performance[accessed	s_performance[accesse	VERB
fbem-13624	247	13	november	november	PROPN
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