id	sid	tid	token	lemma	pos
fbem-2025	1	1	frontiers	frontier	NOUN
fbem-2025	1	2	in	in	ADP
fbem-2025	1	3	business	business	NOUN
fbem-2025	1	4	,	,	PUNCT
fbem-2025	1	5	economics	economic	NOUN
fbem-2025	1	6	and	and	CCONJ
fbem-2025	1	7	management	management	NOUN
fbem-2025	1	8	issn	issn	PROPN
fbem-2025	1	9	:	:	PUNCT
fbem-2025	1	10	2766	2766	NUM
fbem-2025	1	11	-	-	PUNCT
fbem-2025	1	12	824x	824x	NUM
fbem-2025	1	13	|	|	ADJ
fbem-2025	1	14	vol	vol	NOUN
fbem-2025	1	15	.	.	PROPN
fbem-2025	2	1	5	5	NUM
fbem-2025	2	2	,	,	PUNCT
fbem-2025	2	3	no	no	INTJ
fbem-2025	2	4	.	.	NOUN
fbem-2025	2	5	3	3	NUM
fbem-2025	2	6	,	,	PUNCT
fbem-2025	2	7	2022	2022	NUM
fbem-2025	2	8	227	227	NUM
fbem-2025	2	9	study	study	NOUN
fbem-2025	2	10	on	on	ADP
fbem-2025	2	11	the	the	DET
fbem-2025	2	12	problems	problem	NOUN
fbem-2025	2	13	and	and	CCONJ
fbem-2025	2	14	countermeasures	countermeasure	NOUN
fbem-2025	2	15	of	of	ADP
fbem-2025	2	16	leading	lead	VERB
fbem-2025	2	17	cadres	cadre	NOUN
fbem-2025	2	18	'	'	PART
fbem-2025	2	19	natural	natural	ADJ
fbem-2025	2	20	resources	resource	NOUN
fbem-2025	2	21	assets	asset	NOUN
fbem-2025	2	22	outgoing	outgoing	ADJ
fbem-2025	2	23	audit	audit	NOUN
fbem-2025	2	24	in	in	ADP
fbem-2025	2	25	s	s	PROPN
fbem-2025	2	26	city	city	NOUN
fbem-2025	2	27	min	min	PROPN
fbem-2025	2	28	su1	su1	PROPN
fbem-2025	2	29	,	,	PUNCT
fbem-2025	2	30	*	*	PROPN
fbem-2025	3	1	1department	1department	NUM
fbem-2025	3	2	of	of	ADP
fbem-2025	3	3	audit	audit	NOUN
fbem-2025	3	4	,	,	PUNCT
fbem-2025	3	5	northwestern	northwestern	ADJ
fbem-2025	3	6	university	university	NOUN
fbem-2025	3	7	of	of	ADP
fbem-2025	3	8	political	political	ADJ
fbem-2025	3	9	science	science	NOUN
fbem-2025	3	10	and	and	CCONJ
fbem-2025	3	11	law	law	NOUN
fbem-2025	3	12	,	,	PUNCT
fbem-2025	3	13	xi'an	xi'an	PROPN
fbem-2025	3	14	,	,	PUNCT
fbem-2025	3	15	shaanxi	shaanxi	PROPN
fbem-2025	3	16	province	province	PROPN
fbem-2025	3	17	,	,	PUNCT
fbem-2025	3	18	co	co	NOUN
fbem-2025	3	19	710122	710122	NUM
fbem-2025	3	20	,	,	PUNCT
fbem-2025	3	21	china	china	PROPN
fbem-2025	3	22	*	*	PUNCT
fbem-2025	3	23	corresponding	correspond	VERB
fbem-2025	3	24	author	author	NOUN
fbem-2025	3	25	email	email	NOUN
fbem-2025	3	26	:	:	PUNCT
fbem-2025	3	27	3142846926@qq.com	3142846926@qq.com	NUM
fbem-2025	3	28	abstract	abstract	NOUN
fbem-2025	3	29	:	:	PUNCT
fbem-2025	3	30	nature	nature	NOUN
fbem-2025	3	31	is	be	AUX
fbem-2025	3	32	our	our	PRON
fbem-2025	3	33	home	home	NOUN
fbem-2025	3	34	for	for	ADP
fbem-2025	3	35	human	human	ADJ
fbem-2025	3	36	survival	survival	NOUN
fbem-2025	3	37	,	,	PUNCT
fbem-2025	3	38	and	and	CCONJ
fbem-2025	3	39	natural	natural	ADJ
fbem-2025	3	40	assets	asset	NOUN
fbem-2025	3	41	are	be	AUX
fbem-2025	3	42	the	the	DET
fbem-2025	3	43	most	most	ADV
fbem-2025	3	44	precious	precious	ADJ
fbem-2025	3	45	wealth	wealth	NOUN
fbem-2025	3	46	of	of	ADP
fbem-2025	3	47	human	human	ADJ
fbem-2025	3	48	beings	being	NOUN
fbem-2025	3	49	.	.	PUNCT
fbem-2025	4	1	in	in	ADP
fbem-2025	4	2	recent	recent	ADJ
fbem-2025	4	3	years	year	NOUN
fbem-2025	4	4	,	,	PUNCT
fbem-2025	4	5	the	the	DET
fbem-2025	4	6	rapid	rapid	ADJ
fbem-2025	4	7	development	development	NOUN
fbem-2025	4	8	of	of	ADP
fbem-2025	4	9	industry	industry	NOUN
fbem-2025	4	10	has	have	AUX
fbem-2025	4	11	caused	cause	VERB
fbem-2025	4	12	great	great	ADJ
fbem-2025	4	13	harm	harm	NOUN
fbem-2025	4	14	to	to	ADP
fbem-2025	4	15	the	the	DET
fbem-2025	4	16	natural	natural	ADJ
fbem-2025	4	17	environment	environment	NOUN
fbem-2025	4	18	.	.	PUNCT
fbem-2025	5	1	in	in	ADP
fbem-2025	5	2	the	the	DET
fbem-2025	5	3	face	face	NOUN
fbem-2025	5	4	of	of	ADP
fbem-2025	5	5	a	a	DET
fbem-2025	5	6	huge	huge	ADJ
fbem-2025	5	7	crisis	crisis	NOUN
fbem-2025	5	8	of	of	ADP
fbem-2025	5	9	natural	natural	ADJ
fbem-2025	5	10	resources	resource	NOUN
fbem-2025	5	11	,	,	PUNCT
fbem-2025	5	12	it	it	PRON
fbem-2025	5	13	is	be	AUX
fbem-2025	5	14	increasingly	increasingly	ADV
fbem-2025	5	15	important	important	ADJ
fbem-2025	5	16	to	to	PART
fbem-2025	5	17	audit	audit	VERB
fbem-2025	5	18	the	the	DET
fbem-2025	5	19	loss	loss	NOUN
fbem-2025	5	20	of	of	ADP
fbem-2025	5	21	natural	natural	ADJ
fbem-2025	5	22	resources	resource	NOUN
fbem-2025	5	23	assets	asset	NOUN
fbem-2025	5	24	of	of	ADP
fbem-2025	5	25	leading	leading	NOUN
fbem-2025	5	26	cadres	cadre	NOUN
fbem-2025	5	27	.	.	PUNCT
fbem-2025	6	1	this	this	DET
fbem-2025	6	2	paper	paper	NOUN
fbem-2025	6	3	combines	combine	VERB
fbem-2025	6	4	the	the	DET
fbem-2025	6	5	analytic	analytic	ADJ
fbem-2025	6	6	hierarchy	hierarchy	NOUN
fbem-2025	6	7	process	process	NOUN
fbem-2025	6	8	with	with	ADP
fbem-2025	6	9	the	the	DET
fbem-2025	6	10	case	case	NOUN
fbem-2025	6	11	analysis	analysis	NOUN
fbem-2025	6	12	method	method	NOUN
fbem-2025	6	13	.	.	PUNCT
fbem-2025	7	1	firstly	firstly	ADV
fbem-2025	7	2	,	,	PUNCT
fbem-2025	7	3	starting	start	VERB
fbem-2025	7	4	from	from	ADP
fbem-2025	7	5	the	the	DET
fbem-2025	7	6	content	content	NOUN
fbem-2025	7	7	and	and	CCONJ
fbem-2025	7	8	objectives	objective	NOUN
fbem-2025	7	9	of	of	ADP
fbem-2025	7	10	the	the	DET
fbem-2025	7	11	departure	departure	NOUN
fbem-2025	7	12	audit	audit	NOUN
fbem-2025	7	13	of	of	ADP
fbem-2025	7	14	natural	natural	ADJ
fbem-2025	7	15	resources	resource	NOUN
fbem-2025	7	16	assets	asset	NOUN
fbem-2025	7	17	of	of	ADP
fbem-2025	7	18	leading	leading	NOUN
fbem-2025	7	19	cadres	cadre	NOUN
fbem-2025	7	20	,	,	PUNCT
fbem-2025	7	21	this	this	DET
fbem-2025	7	22	paper	paper	NOUN
fbem-2025	7	23	analyzes	analyze	VERB
fbem-2025	7	24	the	the	DET
fbem-2025	7	25	current	current	ADJ
fbem-2025	7	26	situation	situation	NOUN
fbem-2025	7	27	of	of	ADP
fbem-2025	7	28	the	the	DET
fbem-2025	7	29	departure	departure	NOUN
fbem-2025	7	30	audit	audit	NOUN
fbem-2025	7	31	of	of	ADP
fbem-2025	7	32	natural	natural	ADJ
fbem-2025	7	33	resources	resource	NOUN
fbem-2025	7	34	assets	asset	NOUN
fbem-2025	7	35	in	in	ADP
fbem-2025	7	36	china	china	PROPN
fbem-2025	7	37	.	.	PUNCT
fbem-2025	8	1	secondly	secondly	ADV
fbem-2025	8	2	,	,	PUNCT
fbem-2025	8	3	taking	take	VERB
fbem-2025	8	4	the	the	DET
fbem-2025	8	5	specific	specific	ADJ
fbem-2025	8	6	process	process	NOUN
fbem-2025	8	7	of	of	ADP
fbem-2025	8	8	the	the	DET
fbem-2025	8	9	audit	audit	NOUN
fbem-2025	8	10	of	of	ADP
fbem-2025	8	11	natural	natural	ADJ
fbem-2025	8	12	resources	resource	NOUN
fbem-2025	8	13	assets	asset	NOUN
fbem-2025	8	14	in	in	ADP
fbem-2025	8	15	s	s	NOUN
fbem-2025	8	16	city	city	NOUN
fbem-2025	8	17	as	as	ADP
fbem-2025	8	18	an	an	DET
fbem-2025	8	19	example	example	NOUN
fbem-2025	8	20	,	,	PUNCT
fbem-2025	8	21	this	this	DET
fbem-2025	8	22	paper	paper	NOUN
fbem-2025	8	23	analyzes	analyze	VERB
fbem-2025	8	24	the	the	DET
fbem-2025	8	25	problems	problem	NOUN
fbem-2025	8	26	of	of	ADP
fbem-2025	8	27	departure	departure	NOUN
fbem-2025	8	28	audit	audit	NOUN
fbem-2025	8	29	of	of	ADP
fbem-2025	8	30	natural	natural	ADJ
fbem-2025	8	31	resources	resource	NOUN
fbem-2025	8	32	assets	asset	NOUN
fbem-2025	8	33	in	in	ADP
fbem-2025	8	34	china	china	PROPN
fbem-2025	8	35	.	.	PUNCT
fbem-2025	9	1	secondly	secondly	ADV
fbem-2025	9	2	,	,	PUNCT
fbem-2025	9	3	taking	take	VERB
fbem-2025	9	4	the	the	DET
fbem-2025	9	5	specific	specific	ADJ
fbem-2025	9	6	process	process	NOUN
fbem-2025	9	7	of	of	ADP
fbem-2025	9	8	the	the	DET
fbem-2025	9	9	audit	audit	NOUN
fbem-2025	9	10	of	of	ADP
fbem-2025	9	11	natural	natural	ADJ
fbem-2025	9	12	resources	resource	NOUN
fbem-2025	9	13	assets	asset	NOUN
fbem-2025	9	14	in	in	ADP
fbem-2025	9	15	s	s	NOUN
fbem-2025	9	16	city	city	NOUN
fbem-2025	9	17	as	as	ADP
fbem-2025	9	18	an	an	DET
fbem-2025	9	19	example	example	NOUN
fbem-2025	9	20	,	,	PUNCT
fbem-2025	9	21	this	this	DET
fbem-2025	9	22	paper	paper	NOUN
fbem-2025	9	23	analyzes	analyze	VERB
fbem-2025	9	24	the	the	DET
fbem-2025	9	25	problems	problem	NOUN
fbem-2025	9	26	existing	exist	VERB
fbem-2025	9	27	in	in	ADP
fbem-2025	9	28	the	the	DET
fbem-2025	9	29	current	current	ADJ
fbem-2025	9	30	departure	departure	NOUN
fbem-2025	9	31	audit	audit	NOUN
fbem-2025	9	32	and	and	CCONJ
fbem-2025	9	33	the	the	DET
fbem-2025	9	34	enlightenment	enlightenment	NOUN
fbem-2025	9	35	to	to	ADP
fbem-2025	9	36	us	we	PRON
fbem-2025	9	37	finally	finally	ADV
fbem-2025	9	38	,	,	PUNCT
fbem-2025	9	39	some	some	DET
fbem-2025	9	40	suggestions	suggestion	NOUN
fbem-2025	9	41	are	be	AUX
fbem-2025	9	42	put	put	VERB
fbem-2025	9	43	forward	forward	ADV
fbem-2025	9	44	.	.	PUNCT
fbem-2025	10	1	keywords	keyword	NOUN
fbem-2025	10	2	:	:	PUNCT
fbem-2025	10	3	leading	lead	VERB
fbem-2025	10	4	cadres	cadre	NOUN
fbem-2025	10	5	,	,	PUNCT
fbem-2025	10	6	natural	natural	ADJ
fbem-2025	10	7	resources	resource	NOUN
fbem-2025	10	8	assets	asset	NOUN
fbem-2025	10	9	,	,	PUNCT
fbem-2025	10	10	leaving	leave	VERB
fbem-2025	10	11	audit	audit	NOUN
fbem-2025	10	12	.	.	PUNCT
fbem-2025	11	1	1	1	X
fbem-2025	11	2	.	.	X
fbem-2025	11	3	introduction	introduction	NOUN
fbem-2025	11	4	the	the	DET
fbem-2025	11	5	development	development	NOUN
fbem-2025	11	6	and	and	CCONJ
fbem-2025	11	7	construction	construction	NOUN
fbem-2025	11	8	of	of	ADP
fbem-2025	11	9	china	china	PROPN
fbem-2025	11	10	's	's	PART
fbem-2025	11	11	ecological	ecological	ADJ
fbem-2025	11	12	and	and	CCONJ
fbem-2025	11	13	environmental	environmental	ADJ
fbem-2025	11	14	civilization	civilization	NOUN
fbem-2025	11	15	has	have	AUX
fbem-2025	11	16	risen	rise	VERB
fbem-2025	11	17	to	to	ADP
fbem-2025	11	18	a	a	DET
fbem-2025	11	19	new	new	ADJ
fbem-2025	11	20	level	level	NOUN
fbem-2025	11	21	,	,	PUNCT
fbem-2025	11	22	forming	form	VERB
fbem-2025	11	23	a	a	DET
fbem-2025	11	24	“	"	PUNCT
fbem-2025	11	25	five	five	NUM
fbem-2025	11	26	-	-	PUNCT
fbem-2025	11	27	in	in	ADP
fbem-2025	11	28	-	-	PUNCT
fbem-2025	11	29	one	one	NUM
fbem-2025	11	30	”	"	PUNCT
fbem-2025	11	31	overall	overall	ADJ
fbem-2025	11	32	layout	layout	NOUN
fbem-2025	11	33	of	of	ADP
fbem-2025	11	34	material	material	NOUN
fbem-2025	11	35	and	and	CCONJ
fbem-2025	11	36	cultural	cultural	ADJ
fbem-2025	11	37	civilization	civilization	NOUN
fbem-2025	11	38	,	,	PUNCT
fbem-2025	11	39	political	political	ADJ
fbem-2025	11	40	and	and	CCONJ
fbem-2025	11	41	institutional	institutional	ADJ
fbem-2025	11	42	civilization	civilization	NOUN
fbem-2025	11	43	,	,	PUNCT
fbem-2025	11	44	spiritual	spiritual	ADJ
fbem-2025	11	45	world	world	NOUN
fbem-2025	11	46	civilization	civilization	NOUN
fbem-2025	11	47	,	,	PUNCT
fbem-2025	11	48	socialist	socialist	ADJ
fbem-2025	11	49	civilization	civilization	NOUN
fbem-2025	11	50	,	,	PUNCT
fbem-2025	11	51	and	and	CCONJ
fbem-2025	11	52	ecological	ecological	ADJ
fbem-2025	11	53	and	and	CCONJ
fbem-2025	11	54	environmental	environmental	ADJ
fbem-2025	11	55	civilization	civilization	NOUN
fbem-2025	11	56	.	.	PUNCT
fbem-2025	12	1	the	the	DET
fbem-2025	12	2	central	central	PROPN
fbem-2025	12	3	committee	committee	NOUN
fbem-2025	12	4	of	of	ADP
fbem-2025	12	5	the	the	DET
fbem-2025	12	6	party	party	NOUN
fbem-2025	12	7	,	,	PUNCT
fbem-2025	12	8	local	local	ADJ
fbem-2025	12	9	governments	government	NOUN
fbem-2025	12	10	and	and	CCONJ
fbem-2025	12	11	the	the	DET
fbem-2025	12	12	people	people	NOUN
fbem-2025	12	13	of	of	ADP
fbem-2025	12	14	china	china	PROPN
fbem-2025	12	15	have	have	AUX
fbem-2025	12	16	made	make	VERB
fbem-2025	12	17	the	the	DET
fbem-2025	12	18	protection	protection	NOUN
fbem-2025	12	19	of	of	ADP
fbem-2025	12	20	the	the	DET
fbem-2025	12	21	ecological	ecological	ADJ
fbem-2025	12	22	environment	environment	NOUN
fbem-2025	12	23	an	an	DET
fbem-2025	12	24	important	important	ADJ
fbem-2025	12	25	prerequisite	prerequisite	NOUN
fbem-2025	12	26	for	for	ADP
fbem-2025	12	27	development	development	NOUN
fbem-2025	12	28	.	.	PUNCT
fbem-2025	13	1	the	the	DET
fbem-2025	13	2	leading	lead	VERB
fbem-2025	13	3	role	role	NOUN
fbem-2025	13	4	of	of	ADP
fbem-2025	13	5	leaders	leader	NOUN
fbem-2025	13	6	at	at	ADP
fbem-2025	13	7	all	all	DET
fbem-2025	13	8	levels	level	NOUN
fbem-2025	13	9	in	in	ADP
fbem-2025	13	10	the	the	DET
fbem-2025	13	11	protection	protection	NOUN
fbem-2025	13	12	and	and	CCONJ
fbem-2025	13	13	management	management	NOUN
fbem-2025	13	14	of	of	ADP
fbem-2025	13	15	natural	natural	ADJ
fbem-2025	13	16	resources	resource	NOUN
fbem-2025	13	17	has	have	AUX
fbem-2025	13	18	also	also	ADV
fbem-2025	13	19	become	become	VERB
fbem-2025	13	20	increasingly	increasingly	ADV
fbem-2025	13	21	important	important	ADJ
fbem-2025	13	22	.	.	PUNCT
fbem-2025	14	1	in	in	ADP
fbem-2025	14	2	addition	addition	NOUN
fbem-2025	14	3	,	,	PUNCT
fbem-2025	14	4	auditing	auditing	NOUN
fbem-2025	14	5	of	of	ADP
fbem-2025	14	6	natural	natural	ADJ
fbem-2025	14	7	environmental	environmental	ADJ
fbem-2025	14	8	resource	resource	NOUN
fbem-2025	14	9	assets	asset	NOUN
fbem-2025	14	10	as	as	ADP
fbem-2025	14	11	a	a	DET
fbem-2025	14	12	new	new	ADJ
fbem-2025	14	13	audit	audit	NOUN
fbem-2025	14	14	field	field	NOUN
fbem-2025	14	15	should	should	AUX
fbem-2025	14	16	follow	follow	VERB
fbem-2025	14	17	the	the	DET
fbem-2025	14	18	relevant	relevant	ADJ
fbem-2025	14	19	rules	rule	NOUN
fbem-2025	14	20	and	and	CCONJ
fbem-2025	14	21	procedures	procedure	NOUN
fbem-2025	14	22	promulgated	promulgate	VERB
fbem-2025	14	23	by	by	ADP
fbem-2025	14	24	the	the	DET
fbem-2025	14	25	state	state	NOUN
fbem-2025	14	26	.	.	PUNCT
fbem-2025	15	1	the	the	DET
fbem-2025	15	2	effective	effective	ADJ
fbem-2025	15	3	deployment	deployment	NOUN
fbem-2025	15	4	of	of	ADP
fbem-2025	15	5	the	the	DET
fbem-2025	15	6	exit	exit	NOUN
fbem-2025	15	7	audit	audit	NOUN
fbem-2025	15	8	of	of	ADP
fbem-2025	15	9	natural	natural	ADJ
fbem-2025	15	10	resource	resource	NOUN
fbem-2025	15	11	assets	asset	NOUN
fbem-2025	15	12	can	can	AUX
fbem-2025	15	13	not	not	PART
fbem-2025	15	14	only	only	ADV
fbem-2025	15	15	meet	meet	VERB
fbem-2025	15	16	the	the	DET
fbem-2025	15	17	demand	demand	NOUN
fbem-2025	15	18	for	for	ADP
fbem-2025	15	19	a	a	DET
fbem-2025	15	20	good	good	ADJ
fbem-2025	15	21	ecological	ecological	ADJ
fbem-2025	15	22	environment	environment	NOUN
fbem-2025	15	23	,	,	PUNCT
fbem-2025	15	24	but	but	CCONJ
fbem-2025	15	25	also	also	ADV
fbem-2025	15	26	provide	provide	VERB
fbem-2025	15	27	scientific	scientific	ADJ
fbem-2025	15	28	and	and	CCONJ
fbem-2025	15	29	valuable	valuable	ADJ
fbem-2025	15	30	evidence	evidence	NOUN
fbem-2025	15	31	for	for	ADP
fbem-2025	15	32	the	the	DET
fbem-2025	15	33	smooth	smooth	ADJ
fbem-2025	15	34	conduct	conduct	NOUN
fbem-2025	15	35	of	of	ADP
fbem-2025	15	36	subsequent	subsequent	ADJ
fbem-2025	15	37	audits	audits	NOUN
fbem-2025	15	38	.	.	PUNCT
fbem-2025	16	1	this	this	DET
fbem-2025	16	2	paper	paper	NOUN
fbem-2025	16	3	examines	examine	VERB
fbem-2025	16	4	the	the	DET
fbem-2025	16	5	important	important	ADJ
fbem-2025	16	6	developmental	developmental	ADJ
fbem-2025	16	7	significance	significance	NOUN
fbem-2025	16	8	of	of	ADP
fbem-2025	16	9	the	the	DET
fbem-2025	16	10	outgoing	outgoing	ADJ
fbem-2025	16	11	audit	audit	NOUN
fbem-2025	16	12	of	of	ADP
fbem-2025	16	13	natural	natural	ADJ
fbem-2025	16	14	environmental	environmental	ADJ
fbem-2025	16	15	resources	resource	NOUN
fbem-2025	16	16	assets	asset	NOUN
fbem-2025	16	17	for	for	ADP
fbem-2025	16	18	leading	leading	NOUN
fbem-2025	16	19	cadres	cadre	NOUN
fbem-2025	16	20	from	from	ADP
fbem-2025	16	21	the	the	DET
fbem-2025	16	22	perspective	perspective	NOUN
fbem-2025	16	23	of	of	ADP
fbem-2025	16	24	theoretical	theoretical	ADJ
fbem-2025	16	25	research	research	NOUN
fbem-2025	16	26	and	and	CCONJ
fbem-2025	16	27	,	,	PUNCT
fbem-2025	16	28	based	base	VERB
fbem-2025	16	29	on	on	ADP
fbem-2025	16	30	case	case	NOUN
fbem-2025	16	31	data	datum	NOUN
fbem-2025	16	32	analysis	analysis	NOUN
fbem-2025	16	33	,	,	PUNCT
fbem-2025	16	34	identifies	identify	VERB
fbem-2025	16	35	a	a	DET
fbem-2025	16	36	series	series	NOUN
fbem-2025	16	37	of	of	ADP
fbem-2025	16	38	audit	audit	NOUN
fbem-2025	16	39	problems	problem	NOUN
fbem-2025	16	40	in	in	ADP
fbem-2025	16	41	s	s	VERB
fbem-2025	16	42	city	city	NOUN
fbem-2025	16	43	to	to	PART
fbem-2025	16	44	find	find	VERB
fbem-2025	16	45	out	out	ADP
fbem-2025	16	46	the	the	DET
fbem-2025	16	47	causes	cause	NOUN
fbem-2025	16	48	and	and	CCONJ
fbem-2025	16	49	proposes	propose	VERB
fbem-2025	16	50	countermeasures	countermeasure	NOUN
fbem-2025	16	51	accordingly	accordingly	ADV
fbem-2025	16	52	.	.	PUNCT
fbem-2025	17	1	2	2	X
fbem-2025	17	2	.	.	X
fbem-2025	17	3	the	the	DET
fbem-2025	17	4	content	content	NOUN
fbem-2025	17	5	of	of	ADP
fbem-2025	17	6	the	the	DET
fbem-2025	17	7	leading	lead	VERB
fbem-2025	17	8	cadres	cadre	NOUN
fbem-2025	17	9	'	'	PART
fbem-2025	17	10	natural	natural	ADJ
fbem-2025	17	11	resources	resource	NOUN
fbem-2025	17	12	assets	asset	NOUN
fbem-2025	17	13	exit	exit	NOUN
fbem-2025	17	14	audit	audit	NOUN
fbem-2025	17	15	2.1	2.1	NUM
fbem-2025	17	16	.	.	PUNCT
fbem-2025	17	17	natural	natural	ADJ
fbem-2025	17	18	resource	resource	NOUN
fbem-2025	17	19	asset	asset	NOUN
fbem-2025	17	20	performance	performance	NOUN
fbem-2025	17	21	audit	audit	NOUN
fbem-2025	17	22	2.1.1	2.1.1	NUM
fbem-2025	17	23	.	.	PUNCT
fbem-2025	18	1	water	water	NOUN
fbem-2025	18	2	resources	resource	NOUN
fbem-2025	18	3	audit	audit	NOUN
fbem-2025	18	4	first	first	ADV
fbem-2025	18	5	,	,	PUNCT
fbem-2025	18	6	the	the	DET
fbem-2025	18	7	region	region	NOUN
fbem-2025	18	8	's	's	PART
fbem-2025	18	9	water	water	NOUN
fbem-2025	18	10	resources	resource	NOUN
fbem-2025	18	11	situation	situation	NOUN
fbem-2025	18	12	,	,	PUNCT
fbem-2025	18	13	water	water	NOUN
fbem-2025	18	14	quality	quality	NOUN
fbem-2025	18	15	and	and	CCONJ
fbem-2025	18	16	drinking	drink	VERB
fbem-2025	18	17	water	water	NOUN
fbem-2025	18	18	sources	source	NOUN
fbem-2025	18	19	for	for	ADP
fbem-2025	18	20	reliable	reliable	ADJ
fbem-2025	18	21	monitoring	monitoring	NOUN
fbem-2025	18	22	;	;	PUNCT
fbem-2025	18	23	second	second	ADJ
fbem-2025	18	24	,	,	PUNCT
fbem-2025	18	25	focus	focus	VERB
fbem-2025	18	26	on	on	ADP
fbem-2025	18	27	auditing	audit	VERB
fbem-2025	18	28	the	the	DET
fbem-2025	18	29	region	region	NOUN
fbem-2025	18	30	's	's	PART
fbem-2025	18	31	total	total	ADJ
fbem-2025	18	32	water	water	NOUN
fbem-2025	18	33	resources	resource	NOUN
fbem-2025	18	34	use	use	NOUN
fbem-2025	18	35	and	and	CCONJ
fbem-2025	18	36	efficiency	efficiency	NOUN
fbem-2025	18	37	;	;	PUNCT
fbem-2025	18	38	third	third	ADV
fbem-2025	18	39	,	,	PUNCT
fbem-2025	18	40	to	to	PART
fbem-2025	18	41	increase	increase	VERB
fbem-2025	18	42	the	the	DET
fbem-2025	18	43	daily	daily	ADJ
fbem-2025	18	44	supervision	supervision	NOUN
fbem-2025	18	45	of	of	ADP
fbem-2025	18	46	the	the	DET
fbem-2025	18	47	region	region	NOUN
fbem-2025	18	48	's	's	PART
fbem-2025	18	49	water	water	NOUN
fbem-2025	18	50	pollution	pollution	NOUN
fbem-2025	18	51	prevention	prevention	NOUN
fbem-2025	18	52	;	;	PUNCT
fbem-2025	18	53	fourth	fourth	X
fbem-2025	18	54	,	,	PUNCT
fbem-2025	18	55	to	to	PART
fbem-2025	18	56	increase	increase	VERB
fbem-2025	18	57	the	the	DET
fbem-2025	18	58	evaluation	evaluation	NOUN
fbem-2025	18	59	of	of	ADP
fbem-2025	18	60	the	the	DET
fbem-2025	18	61	effectiveness	effectiveness	NOUN
fbem-2025	18	62	of	of	ADP
fbem-2025	18	63	water	water	NOUN
fbem-2025	18	64	pollution	pollution	NOUN
fbem-2025	18	65	prevention	prevention	NOUN
fbem-2025	18	66	and	and	CCONJ
fbem-2025	18	67	implementation	implementation	NOUN
fbem-2025	18	68	of	of	ADP
fbem-2025	18	69	policies	policy	NOUN
fbem-2025	18	70	and	and	CCONJ
fbem-2025	18	71	regulations	regulation	NOUN
fbem-2025	18	72	;	;	PUNCT
fbem-2025	18	73	fifth	fifth	ADJ
fbem-2025	18	74	,	,	PUNCT
fbem-2025	18	75	to	to	PART
fbem-2025	18	76	continuously	continuously	ADV
fbem-2025	18	77	strengthen	strengthen	VERB
fbem-2025	18	78	law	law	NOUN
fbem-2025	18	79	enforcement	enforcement	NOUN
fbem-2025	18	80	personnel	personnel	NOUN
fbem-2025	18	81	.	.	PUNCT
fbem-2025	19	1	2.1.2	2.1.2	X
fbem-2025	19	2	.	.	PUNCT
fbem-2025	19	3	forest	forest	NOUN
fbem-2025	19	4	resource	resource	NOUN
fbem-2025	19	5	audit	audit	NOUN
fbem-2025	19	6	first	first	ADV
fbem-2025	19	7	,	,	PUNCT
fbem-2025	19	8	monitor	monitor	VERB
fbem-2025	19	9	the	the	DET
fbem-2025	19	10	completion	completion	NOUN
fbem-2025	19	11	of	of	ADP
fbem-2025	19	12	the	the	DET
fbem-2025	19	13	target	target	NOUN
fbem-2025	19	14	tasks	task	NOUN
fbem-2025	19	15	within	within	ADP
fbem-2025	19	16	the	the	DET
fbem-2025	19	17	audit	audit	NOUN
fbem-2025	19	18	work	work	NOUN
fbem-2025	19	19	time	time	NOUN
fbem-2025	19	20	;	;	PUNCT
fbem-2025	19	21	in	in	ADP
fbem-2025	19	22	addition	addition	NOUN
fbem-2025	19	23	,	,	PUNCT
fbem-2025	19	24	governments	government	NOUN
fbem-2025	19	25	at	at	ADP
fbem-2025	19	26	all	all	DET
fbem-2025	19	27	levels	level	NOUN
fbem-2025	19	28	should	should	AUX
fbem-2025	19	29	focus	focus	VERB
fbem-2025	19	30	on	on	ADP
fbem-2025	19	31	protecting	protect	VERB
fbem-2025	19	32	forest	forest	NOUN
fbem-2025	19	33	resource	resource	NOUN
fbem-2025	19	34	assets	asset	NOUN
fbem-2025	19	35	,	,	PUNCT
fbem-2025	19	36	including	include	VERB
fbem-2025	19	37	indicators	indicator	NOUN
fbem-2025	19	38	on	on	ADP
fbem-2025	19	39	forest	forest	NOUN
fbem-2025	19	40	resource	resource	NOUN
fbem-2025	19	41	coverage	coverage	NOUN
fbem-2025	19	42	area	area	NOUN
fbem-2025	19	43	,	,	PUNCT
fbem-2025	19	44	forest	forest	NOUN
fbem-2025	19	45	vegetation	vegetation	NOUN
fbem-2025	19	46	coverage	coverage	NOUN
fbem-2025	19	47	rate	rate	NOUN
fbem-2025	19	48	,	,	PUNCT
fbem-2025	19	49	land	land	NOUN
fbem-2025	19	50	resource	resource	NOUN
fbem-2025	19	51	assets	asset	NOUN
fbem-2025	19	52	utilization	utilization	NOUN
fbem-2025	19	53	;	;	PUNCT
fbem-2025	19	54	on	on	ADP
fbem-2025	19	55	the	the	DET
fbem-2025	19	56	other	other	ADJ
fbem-2025	19	57	hand	hand	NOUN
fbem-2025	19	58	,	,	PUNCT
fbem-2025	19	59	carefully	carefully	ADV
fbem-2025	19	60	monitor	monitor	VERB
fbem-2025	19	61	changes	change	NOUN
fbem-2025	19	62	in	in	ADP
fbem-2025	19	63	forest	forest	NOUN
fbem-2025	19	64	resources	resource	NOUN
fbem-2025	19	65	before	before	ADP
fbem-2025	19	66	and	and	CCONJ
fbem-2025	19	67	after	after	ADP
fbem-2025	19	68	the	the	DET
fbem-2025	19	69	leadership	leadership	NOUN
fbem-2025	19	70	guidance	guidance	NOUN
fbem-2025	19	71	,	,	PUNCT
fbem-2025	19	72	such	such	ADJ
fbem-2025	19	73	as	as	ADP
fbem-2025	19	74	vegetation	vegetation	NOUN
fbem-2025	19	75	planting	planting	NOUN
fbem-2025	19	76	area	area	NOUN
fbem-2025	19	77	,	,	PUNCT
fbem-2025	19	78	vegetation	vegetation	NOUN
fbem-2025	19	79	growth	growth	NOUN
fbem-2025	19	80	rate	rate	NOUN
fbem-2025	19	81	,	,	PUNCT
fbem-2025	19	82	overall	overall	ADJ
fbem-2025	19	83	growth	growth	NOUN
fbem-2025	19	84	rate	rate	NOUN
fbem-2025	19	85	and	and	CCONJ
fbem-2025	19	86	other	other	ADJ
fbem-2025	19	87	indicators	indicator	NOUN
fbem-2025	19	88	;	;	PUNCT
fbem-2025	19	89	in	in	ADP
fbem-2025	19	90	addition	addition	NOUN
fbem-2025	19	91	,	,	PUNCT
fbem-2025	19	92	pay	pay	VERB
fbem-2025	19	93	attention	attention	NOUN
fbem-2025	19	94	to	to	ADP
fbem-2025	19	95	under	under	ADP
fbem-2025	19	96	the	the	DET
fbem-2025	19	97	leadership	leadership	NOUN
fbem-2025	19	98	of	of	ADP
fbem-2025	19	99	relevant	relevant	ADJ
fbem-2025	19	100	departments	department	NOUN
fbem-2025	19	101	,	,	PUNCT
fbem-2025	19	102	the	the	DET
fbem-2025	19	103	system	system	NOUN
fbem-2025	19	104	related	relate	VERB
fbem-2025	19	105	to	to	ADP
fbem-2025	19	106	forest	forest	NOUN
fbem-2025	19	107	resource	resource	NOUN
fbem-2025	19	108	pollution	pollution	NOUN
fbem-2025	19	109	prevention	prevention	NOUN
fbem-2025	19	110	and	and	CCONJ
fbem-2025	19	111	control	control	NOUN
fbem-2025	19	112	should	should	AUX
fbem-2025	19	113	be	be	AUX
fbem-2025	19	114	continuously	continuously	ADV
fbem-2025	19	115	implemented	implement	VERB
fbem-2025	19	116	;	;	PUNCT
fbem-2025	19	117	finally	finally	ADV
fbem-2025	19	118	,	,	PUNCT
fbem-2025	19	119	emphasis	emphasis	NOUN
fbem-2025	19	120	should	should	AUX
fbem-2025	19	121	be	be	AUX
fbem-2025	19	122	placed	place	VERB
fbem-2025	19	123	on	on	ADP
fbem-2025	19	124	strengthening	strengthen	VERB
fbem-2025	19	125	the	the	DET
fbem-2025	19	126	exploitation	exploitation	NOUN
fbem-2025	19	127	,	,	PUNCT
fbem-2025	19	128	use	use	NOUN
fbem-2025	19	129	and	and	CCONJ
fbem-2025	19	130	protection	protection	NOUN
fbem-2025	19	131	of	of	ADP
fbem-2025	19	132	forest	forest	NOUN
fbem-2025	19	133	resource	resource	NOUN
fbem-2025	19	134	assets	asset	NOUN
fbem-2025	19	135	,	,	PUNCT
fbem-2025	19	136	which	which	PRON
fbem-2025	19	137	mainly	mainly	ADV
fbem-2025	19	138	includes	include	VERB
fbem-2025	19	139	the	the	DET
fbem-2025	19	140	inspection	inspection	NOUN
fbem-2025	19	141	and	and	CCONJ
fbem-2025	19	142	supervision	supervision	NOUN
fbem-2025	19	143	of	of	ADP
fbem-2025	19	144	the	the	DET
fbem-2025	19	145	total	total	ADJ
fbem-2025	19	146	amount	amount	NOUN
fbem-2025	19	147	of	of	ADP
fbem-2025	19	148	forest	forest	NOUN
fbem-2025	19	149	resources	resource	NOUN
fbem-2025	19	150	before	before	ADP
fbem-2025	19	151	and	and	CCONJ
fbem-2025	19	152	after	after	ADP
fbem-2025	19	153	vegetation	vegetation	NOUN
fbem-2025	19	154	harvesting	harvesting	NOUN
fbem-2025	19	155	.	.	PUNCT
fbem-2025	20	1	2.1.3	2.1.3	NUM
fbem-2025	20	2	.	.	PUNCT
fbem-2025	20	3	arable	arable	ADJ
fbem-2025	20	4	land	land	NOUN
fbem-2025	20	5	resources	resource	NOUN
fbem-2025	20	6	audit	audit	NOUN
fbem-2025	20	7	first	first	ADV
fbem-2025	20	8	,	,	PUNCT
fbem-2025	20	9	the	the	DET
fbem-2025	20	10	monitoring	monitoring	NOUN
fbem-2025	20	11	of	of	ADP
fbem-2025	20	12	the	the	DET
fbem-2025	20	13	total	total	ADJ
fbem-2025	20	14	amount	amount	NOUN
fbem-2025	20	15	of	of	ADP
fbem-2025	20	16	arable	arable	ADJ
fbem-2025	20	17	land	land	NOUN
fbem-2025	20	18	resources	resource	NOUN
fbem-2025	20	19	,	,	PUNCT
fbem-2025	20	20	quality	quality	NOUN
fbem-2025	20	21	of	of	ADP
fbem-2025	20	22	arable	arable	ADJ
fbem-2025	20	23	land	land	NOUN
fbem-2025	20	24	resources	resource	NOUN
fbem-2025	20	25	management	management	NOUN
fbem-2025	20	26	,	,	PUNCT
fbem-2025	20	27	quality	quality	NOUN
fbem-2025	20	28	of	of	ADP
fbem-2025	20	29	utilization	utilization	NOUN
fbem-2025	20	30	information	information	NOUN
fbem-2025	20	31	and	and	CCONJ
fbem-2025	20	32	through	through	ADP
fbem-2025	20	33	the	the	DET
fbem-2025	20	34	evaluation	evaluation	NOUN
fbem-2025	20	35	of	of	ADP
fbem-2025	20	36	work	work	NOUN
fbem-2025	20	37	efficiency	efficiency	NOUN
fbem-2025	20	38	;	;	PUNCT
fbem-2025	20	39	second	second	X
fbem-2025	20	40	,	,	PUNCT
fbem-2025	20	41	the	the	DET
fbem-2025	20	42	implementation	implementation	NOUN
fbem-2025	20	43	of	of	ADP
fbem-2025	20	44	the	the	DET
fbem-2025	20	45	law	law	NOUN
fbem-2025	20	46	on	on	ADP
fbem-2025	20	47	arable	arable	ADJ
fbem-2025	20	48	land	land	NOUN
fbem-2025	20	49	policy	policy	NOUN
fbem-2025	20	50	in	in	ADP
fbem-2025	20	51	key	key	ADJ
fbem-2025	20	52	audit	audit	NOUN
fbem-2025	20	53	areas	area	NOUN
fbem-2025	20	54	,	,	PUNCT
fbem-2025	20	55	mainly	mainly	ADV
fbem-2025	20	56	the	the	DET
fbem-2025	20	57	implementation	implementation	NOUN
fbem-2025	20	58	of	of	ADP
fbem-2025	20	59	the	the	DET
fbem-2025	20	60	system	system	NOUN
fbem-2025	20	61	of	of	ADP
fbem-2025	20	62	reimbursement	reimbursement	NOUN
fbem-2025	20	63	for	for	ADP
fbem-2025	20	64	the	the	DET
fbem-2025	20	65	development	development	NOUN
fbem-2025	20	66	of	of	ADP
fbem-2025	20	67	arable	arable	ADJ
fbem-2025	20	68	land	land	NOUN
fbem-2025	20	69	resources	resource	NOUN
fbem-2025	20	70	,	,	PUNCT
fbem-2025	20	71	the	the	DET
fbem-2025	20	72	auditors	auditor	NOUN
fbem-2025	20	73	should	should	AUX
fbem-2025	20	74	complete	complete	VERB
fbem-2025	20	75	the	the	DET
fbem-2025	20	76	objectives	objective	NOUN
fbem-2025	20	77	of	of	ADP
fbem-2025	20	78	business	business	NOUN
fbem-2025	20	79	procedures	procedure	NOUN
fbem-2025	20	80	as	as	ADV
fbem-2025	20	81	soon	soon	ADV
fbem-2025	20	82	as	as	ADP
fbem-2025	20	83	possible	possible	ADJ
fbem-2025	20	84	,	,	PUNCT
fbem-2025	20	85	and	and	CCONJ
fbem-2025	20	86	the	the	DET
fbem-2025	20	87	innovative	innovative	ADJ
fbem-2025	20	88	development	development	NOUN
fbem-2025	20	89	of	of	ADP
fbem-2025	20	90	arable	arable	ADJ
fbem-2025	20	91	land	land	NOUN
fbem-2025	20	92	resources	resource	NOUN
fbem-2025	20	93	-	-	PUNCT
fbem-2025	20	94	related	relate	VERB
fbem-2025	20	95	systems	system	NOUN
fbem-2025	20	96	;	;	PUNCT
fbem-2025	20	97	finally	finally	ADV
fbem-2025	20	98	,	,	PUNCT
fbem-2025	20	99	the	the	DET
fbem-2025	20	100	importance	importance	NOUN
fbem-2025	20	101	of	of	ADP
fbem-2025	20	102	corporate	corporate	ADJ
fbem-2025	20	103	supervision	supervision	NOUN
fbem-2025	20	104	and	and	CCONJ
fbem-2025	20	105	management	management	NOUN
fbem-2025	20	106	and	and	CCONJ
fbem-2025	20	107	protection	protection	NOUN
fbem-2025	20	108	of	of	ADP
fbem-2025	20	109	arable	arable	ADJ
fbem-2025	20	110	land	land	NOUN
fbem-2025	20	111	resources	resource	NOUN
fbem-2025	20	112	is	be	AUX
fbem-2025	20	113	emphasized	emphasize	VERB
fbem-2025	20	114	significance	significance	NOUN
fbem-2025	20	115	,	,	PUNCT
fbem-2025	20	116	emphasizing	emphasize	VERB
fbem-2025	20	117	the	the	DET
fbem-2025	20	118	improvement	improvement	NOUN
fbem-2025	20	119	of	of	ADP
fbem-2025	20	120	the	the	DET
fbem-2025	20	121	problematic	problematic	ADJ
fbem-2025	20	122	behavior	behavior	NOUN
fbem-2025	20	123	of	of	ADP
fbem-2025	20	124	illegal	illegal	ADJ
fbem-2025	20	125	exploitation	exploitation	NOUN
fbem-2025	20	126	of	of	ADP
fbem-2025	20	127	arable	arable	ADJ
fbem-2025	20	128	land	land	NOUN
fbem-2025	20	129	resources	resource	NOUN
fbem-2025	20	130	,	,	PUNCT
fbem-2025	20	131	the	the	DET
fbem-2025	20	132	supervision	supervision	NOUN
fbem-2025	20	133	cost	cost	NOUN
fbem-2025	20	134	management	management	NOUN
fbem-2025	20	135	of	of	ADP
fbem-2025	20	136	land	land	NOUN
fbem-2025	20	137	information	information	NOUN
fbem-2025	20	138	resource	resource	NOUN
fbem-2025	20	139	inspection	inspection	NOUN
fbem-2025	20	140	228	228	NUM
fbem-2025	20	141	work	work	NOUN
fbem-2025	20	142	procedures	procedure	NOUN
fbem-2025	20	143	,	,	PUNCT
fbem-2025	20	144	and	and	CCONJ
fbem-2025	20	145	the	the	DET
fbem-2025	20	146	management	management	NOUN
fbem-2025	20	147	of	of	ADP
fbem-2025	20	148	the	the	DET
fbem-2025	20	149	land	land	NOUN
fbem-2025	20	150	market	market	NOUN
fbem-2025	20	151	resource	resource	NOUN
fbem-2025	20	152	environment	environment	NOUN
fbem-2025	20	153	for	for	ADP
fbem-2025	20	154	arable	arable	ADJ
fbem-2025	20	155	land	land	NOUN
fbem-2025	20	156	.	.	PUNCT
fbem-2025	21	1	2.1.4	2.1.4	NUM
fbem-2025	21	2	.	.	PUNCT
fbem-2025	21	3	audit	audit	NOUN
fbem-2025	21	4	of	of	ADP
fbem-2025	21	5	other	other	ADJ
fbem-2025	21	6	related	relate	VERB
fbem-2025	21	7	resources	resource	NOUN
fbem-2025	21	8	to	to	PART
fbem-2025	21	9	audit	audit	VERB
fbem-2025	21	10	local	local	ADJ
fbem-2025	21	11	natural	natural	ADJ
fbem-2025	21	12	resources	resource	NOUN
fbem-2025	21	13	,	,	PUNCT
fbem-2025	21	14	it	it	PRON
fbem-2025	21	15	is	be	AUX
fbem-2025	21	16	necessary	necessary	ADJ
fbem-2025	21	17	to	to	PART
fbem-2025	21	18	conduct	conduct	VERB
fbem-2025	21	19	audit	audit	NOUN
fbem-2025	21	20	operations	operation	NOUN
fbem-2025	21	21	with	with	ADP
fbem-2025	21	22	different	different	ADJ
fbem-2025	21	23	procedures	procedure	NOUN
fbem-2025	21	24	depending	depend	VERB
fbem-2025	21	25	on	on	ADP
fbem-2025	21	26	the	the	DET
fbem-2025	21	27	type	type	NOUN
fbem-2025	21	28	of	of	ADP
fbem-2025	21	29	natural	natural	ADJ
fbem-2025	21	30	resources	resource	NOUN
fbem-2025	21	31	in	in	ADP
fbem-2025	21	32	the	the	DET
fbem-2025	21	33	area	area	NOUN
fbem-2025	21	34	.	.	PUNCT
fbem-2025	22	1	the	the	DET
fbem-2025	22	2	main	main	ADJ
fbem-2025	22	3	categories	category	NOUN
fbem-2025	22	4	of	of	ADP
fbem-2025	22	5	other	other	ADJ
fbem-2025	22	6	relevant	relevant	ADJ
fbem-2025	22	7	natural	natural	ADJ
fbem-2025	22	8	resources	resource	NOUN
fbem-2025	22	9	include	include	VERB
fbem-2025	22	10	natural	natural	ADJ
fbem-2025	22	11	mineral	mineral	NOUN
fbem-2025	22	12	resources	resource	NOUN
fbem-2025	22	13	,	,	PUNCT
fbem-2025	22	14	land	land	NOUN
fbem-2025	22	15	resources	resource	NOUN
fbem-2025	22	16	and	and	CCONJ
fbem-2025	22	17	biological	biological	ADJ
fbem-2025	22	18	resources	resource	NOUN
fbem-2025	22	19	.	.	PUNCT
fbem-2025	23	1	the	the	DET
fbem-2025	23	2	procedures	procedure	NOUN
fbem-2025	23	3	involved	involve	VERB
fbem-2025	23	4	are	be	AUX
fbem-2025	23	5	mainly	mainly	ADV
fbem-2025	23	6	project	project	NOUN
fbem-2025	23	7	audits	audits	NOUN
fbem-2025	23	8	of	of	ADP
fbem-2025	23	9	the	the	DET
fbem-2025	23	10	amount	amount	NOUN
fbem-2025	23	11	and	and	CCONJ
fbem-2025	23	12	flow	flow	NOUN
fbem-2025	23	13	of	of	ADP
fbem-2025	23	14	natural	natural	ADJ
fbem-2025	23	15	environmental	environmental	ADJ
fbem-2025	23	16	resource	resource	NOUN
fbem-2025	23	17	savings	saving	NOUN
fbem-2025	23	18	,	,	PUNCT
fbem-2025	23	19	the	the	DET
fbem-2025	23	20	implementation	implementation	NOUN
fbem-2025	23	21	of	of	ADP
fbem-2025	23	22	policies	policy	NOUN
fbem-2025	23	23	on	on	ADP
fbem-2025	23	24	natural	natural	ADJ
fbem-2025	23	25	education	education	NOUN
fbem-2025	23	26	resource	resource	NOUN
fbem-2025	23	27	management	management	NOUN
fbem-2025	23	28	assets	asset	NOUN
fbem-2025	23	29	,	,	PUNCT
fbem-2025	23	30	natural	natural	ADJ
fbem-2025	23	31	resource	resource	NOUN
fbem-2025	23	32	consumption	consumption	NOUN
fbem-2025	23	33	,	,	PUNCT
fbem-2025	23	34	the	the	DET
fbem-2025	23	35	introduction	introduction	NOUN
fbem-2025	23	36	of	of	ADP
fbem-2025	23	37	environmental	environmental	ADJ
fbem-2025	23	38	protection	protection	NOUN
fbem-2025	23	39	funds	fund	NOUN
fbem-2025	23	40	,	,	PUNCT
fbem-2025	23	41	and	and	CCONJ
fbem-2025	23	42	the	the	DET
fbem-2025	23	43	actual	actual	ADJ
fbem-2025	23	44	situation	situation	NOUN
fbem-2025	23	45	of	of	ADP
fbem-2025	23	46	production	production	NOUN
fbem-2025	23	47	and	and	CCONJ
fbem-2025	23	48	life	life	NOUN
fbem-2025	23	49	.	.	PUNCT
fbem-2025	24	1	to	to	PART
fbem-2025	24	2	carry	carry	VERB
fbem-2025	24	3	out	out	ADP
fbem-2025	24	4	audit	audit	NOUN
fbem-2025	24	5	procedures	procedure	NOUN
fbem-2025	24	6	on	on	ADP
fbem-2025	24	7	other	other	ADJ
fbem-2025	24	8	related	relate	VERB
fbem-2025	24	9	natural	natural	ADJ
fbem-2025	24	10	resources	resource	NOUN
fbem-2025	24	11	,	,	PUNCT
fbem-2025	24	12	the	the	DET
fbem-2025	24	13	audit	audit	NOUN
fbem-2025	24	14	of	of	ADP
fbem-2025	24	15	the	the	DET
fbem-2025	24	16	more	more	ADV
fbem-2025	24	17	important	important	ADJ
fbem-2025	24	18	resources	resource	NOUN
fbem-2025	24	19	should	should	AUX
fbem-2025	24	20	be	be	AUX
fbem-2025	24	21	planned	plan	VERB
fbem-2025	24	22	according	accord	VERB
fbem-2025	24	23	to	to	ADP
fbem-2025	24	24	the	the	DET
fbem-2025	24	25	characteristics	characteristic	NOUN
fbem-2025	24	26	of	of	ADP
fbem-2025	24	27	natural	natural	ADJ
fbem-2025	24	28	resources	resource	NOUN
fbem-2025	24	29	in	in	ADP
fbem-2025	24	30	the	the	DET
fbem-2025	24	31	region	region	NOUN
fbem-2025	24	32	,	,	PUNCT
fbem-2025	24	33	emphasizing	emphasize	VERB
fbem-2025	24	34	the	the	DET
fbem-2025	24	35	significance	significance	NOUN
fbem-2025	24	36	of	of	ADP
fbem-2025	24	37	the	the	DET
fbem-2025	24	38	audit	audit	NOUN
fbem-2025	24	39	procedures	procedure	NOUN
fbem-2025	24	40	and	and	CCONJ
fbem-2025	24	41	carrying	carry	VERB
fbem-2025	24	42	out	out	ADP
fbem-2025	24	43	effective	effective	ADJ
fbem-2025	24	44	and	and	CCONJ
fbem-2025	24	45	efficient	efficient	ADJ
fbem-2025	24	46	audits	audit	NOUN
fbem-2025	24	47	.	.	PUNCT
fbem-2025	25	1	2.2	2.2	NUM
fbem-2025	25	2	.	.	PUNCT
fbem-2025	25	3	natural	natural	ADJ
fbem-2025	25	4	resources	resource	NOUN
fbem-2025	25	5	,	,	PUNCT
fbem-2025	25	6	ecological	ecological	ADJ
fbem-2025	25	7	environment	environment	NOUN
fbem-2025	25	8	and	and	CCONJ
fbem-2025	25	9	socio	socio	NOUN
fbem-2025	25	10	-	-	PUNCT
fbem-2025	25	11	economic	economic	ADJ
fbem-2025	25	12	coherence	coherence	NOUN
fbem-2025	25	13	audit	audit	NOUN
fbem-2025	25	14	natural	natural	ADJ
fbem-2025	25	15	resources	resource	NOUN
fbem-2025	25	16	,	,	PUNCT
fbem-2025	25	17	ecological	ecological	ADJ
fbem-2025	25	18	environment	environment	NOUN
fbem-2025	25	19	and	and	CCONJ
fbem-2025	25	20	socioeconomy	socioeconomy	NOUN
fbem-2025	25	21	are	be	AUX
fbem-2025	25	22	inseparably	inseparably	ADJ
fbem-2025	25	23	and	and	CCONJ
fbem-2025	25	24	closely	closely	ADV
fbem-2025	25	25	related	relate	VERB
fbem-2025	25	26	,	,	PUNCT
fbem-2025	25	27	and	and	CCONJ
fbem-2025	25	28	as	as	ADP
fbem-2025	25	29	the	the	DET
fbem-2025	25	30	external	external	ADJ
fbem-2025	25	31	conditions	condition	NOUN
fbem-2025	25	32	change	change	VERB
fbem-2025	25	33	,	,	PUNCT
fbem-2025	25	34	the	the	DET
fbem-2025	25	35	coordination	coordination	NOUN
fbem-2025	25	36	performance	performance	NOUN
fbem-2025	25	37	among	among	ADP
fbem-2025	25	38	these	these	DET
fbem-2025	25	39	three	three	NUM
fbem-2025	25	40	factors	factor	NOUN
fbem-2025	25	41	will	will	AUX
fbem-2025	25	42	also	also	ADV
fbem-2025	25	43	change	change	VERB
fbem-2025	25	44	,	,	PUNCT
fbem-2025	25	45	and	and	CCONJ
fbem-2025	25	46	the	the	DET
fbem-2025	25	47	mutual	mutual	ADJ
fbem-2025	25	48	influence	influence	NOUN
fbem-2025	25	49	among	among	ADP
fbem-2025	25	50	them	they	PRON
fbem-2025	25	51	will	will	AUX
fbem-2025	25	52	also	also	ADV
fbem-2025	25	53	change	change	VERB
fbem-2025	25	54	.	.	PUNCT
fbem-2025	26	1	therefore	therefore	ADV
fbem-2025	26	2	,	,	PUNCT
fbem-2025	26	3	this	this	DET
fbem-2025	26	4	study	study	NOUN
fbem-2025	26	5	focuses	focus	VERB
fbem-2025	26	6	on	on	ADP
fbem-2025	26	7	the	the	DET
fbem-2025	26	8	monitoring	monitoring	NOUN
fbem-2025	26	9	of	of	ADP
fbem-2025	26	10	natural	natural	ADJ
fbem-2025	26	11	resource	resource	NOUN
fbem-2025	26	12	assets	asset	NOUN
fbem-2025	26	13	,	,	PUNCT
fbem-2025	26	14	not	not	PART
fbem-2025	26	15	only	only	ADV
fbem-2025	26	16	for	for	ADP
fbem-2025	26	17	the	the	DET
fbem-2025	26	18	quantity	quantity	NOUN
fbem-2025	26	19	and	and	CCONJ
fbem-2025	26	20	quality	quality	NOUN
fbem-2025	26	21	of	of	ADP
fbem-2025	26	22	natural	natural	ADJ
fbem-2025	26	23	resources	resource	NOUN
fbem-2025	26	24	,	,	PUNCT
fbem-2025	26	25	but	but	CCONJ
fbem-2025	26	26	also	also	ADV
fbem-2025	26	27	for	for	ADP
fbem-2025	26	28	the	the	DET
fbem-2025	26	29	promotion	promotion	NOUN
fbem-2025	26	30	of	of	ADP
fbem-2025	26	31	sustainable	sustainable	ADJ
fbem-2025	26	32	socio	socio	NOUN
fbem-2025	26	33	-	-	PUNCT
fbem-2025	26	34	economic	economic	ADJ
fbem-2025	26	35	development	development	NOUN
fbem-2025	26	36	,	,	PUNCT
fbem-2025	26	37	which	which	PRON
fbem-2025	26	38	is	be	AUX
fbem-2025	26	39	conducive	conducive	ADJ
fbem-2025	26	40	to	to	ADP
fbem-2025	26	41	the	the	DET
fbem-2025	26	42	coordination	coordination	NOUN
fbem-2025	26	43	of	of	ADP
fbem-2025	26	44	natural	natural	ADJ
fbem-2025	26	45	resources	resource	NOUN
fbem-2025	26	46	,	,	PUNCT
fbem-2025	26	47	ecological	ecological	ADJ
fbem-2025	26	48	environment	environment	NOUN
fbem-2025	26	49	and	and	CCONJ
fbem-2025	26	50	socio	socio	NOUN
fbem-2025	26	51	-	-	PUNCT
fbem-2025	26	52	economic	economic	ADJ
fbem-2025	26	53	relationships	relationship	NOUN
fbem-2025	26	54	.	.	PUNCT
fbem-2025	27	1	2.3	2.3	NUM
fbem-2025	27	2	.	.	PUNCT
fbem-2025	27	3	audit	audit	NOUN
fbem-2025	27	4	of	of	ADP
fbem-2025	27	5	resource	resource	NOUN
fbem-2025	27	6	and	and	CCONJ
fbem-2025	27	7	environmental	environmental	ADJ
fbem-2025	27	8	protection	protection	NOUN
fbem-2025	27	9	investment	investment	NOUN
fbem-2025	27	10	project	project	NOUN
fbem-2025	27	11	fund	fund	NOUN
fbem-2025	27	12	raising	raise	VERB
fbem-2025	27	13	and	and	CCONJ
fbem-2025	27	14	use	use	VERB
fbem-2025	27	15	internal	internal	ADJ
fbem-2025	27	16	audits	audits	NOUN
fbem-2025	27	17	of	of	ADP
fbem-2025	27	18	the	the	DET
fbem-2025	27	19	acquisition	acquisition	NOUN
fbem-2025	27	20	and	and	CCONJ
fbem-2025	27	21	use	use	NOUN
fbem-2025	27	22	of	of	ADP
fbem-2025	27	23	funds	fund	NOUN
fbem-2025	27	24	for	for	ADP
fbem-2025	27	25	resource	resource	NOUN
fbem-2025	27	26	development	development	NOUN
fbem-2025	27	27	and	and	CCONJ
fbem-2025	27	28	environmental	environmental	ADJ
fbem-2025	27	29	projects	project	NOUN
fbem-2025	27	30	should	should	AUX
fbem-2025	27	31	focus	focus	VERB
fbem-2025	27	32	on	on	ADP
fbem-2025	27	33	examining	examine	VERB
fbem-2025	27	34	the	the	DET
fbem-2025	27	35	acquisition	acquisition	NOUN
fbem-2025	27	36	,	,	PUNCT
fbem-2025	27	37	distribution	distribution	NOUN
fbem-2025	27	38	and	and	CCONJ
fbem-2025	27	39	use	use	NOUN
fbem-2025	27	40	of	of	ADP
fbem-2025	27	41	funds	fund	NOUN
fbem-2025	27	42	analysis	analysis	NOUN
fbem-2025	27	43	and	and	CCONJ
fbem-2025	27	44	social	social	ADJ
fbem-2025	27	45	supervision	supervision	NOUN
fbem-2025	27	46	and	and	CCONJ
fbem-2025	27	47	management	management	NOUN
fbem-2025	27	48	,	,	PUNCT
fbem-2025	27	49	and	and	CCONJ
fbem-2025	27	50	natural	natural	ADJ
fbem-2025	27	51	resource	resource	NOUN
fbem-2025	27	52	post	post	NOUN
fbem-2025	27	53	management	management	NOUN
fbem-2025	27	54	is	be	AUX
fbem-2025	27	55	a	a	DET
fbem-2025	27	56	more	more	ADV
fbem-2025	27	57	complex	complex	ADJ
fbem-2025	27	58	task	task	NOUN
fbem-2025	27	59	,	,	PUNCT
fbem-2025	27	60	especially	especially	ADV
fbem-2025	27	61	for	for	ADP
fbem-2025	27	62	provincial	provincial	ADJ
fbem-2025	27	63	and	and	CCONJ
fbem-2025	27	64	municipal	municipal	ADJ
fbem-2025	27	65	leaderships	leadership	NOUN
fbem-2025	27	66	.	.	PUNCT
fbem-2025	28	1	therefore	therefore	ADV
fbem-2025	28	2	,	,	PUNCT
fbem-2025	28	3	it	it	PRON
fbem-2025	28	4	is	be	AUX
fbem-2025	28	5	necessary	necessary	ADJ
fbem-2025	28	6	to	to	PART
fbem-2025	28	7	carry	carry	VERB
fbem-2025	28	8	out	out	ADP
fbem-2025	28	9	natural	natural	ADJ
fbem-2025	28	10	resource	resource	NOUN
fbem-2025	28	11	asset	asset	NOUN
fbem-2025	28	12	exchange	exchange	NOUN
fbem-2025	28	13	operations	operation	NOUN
fbem-2025	28	14	for	for	ADP
fbem-2025	28	15	provinces	province	NOUN
fbem-2025	28	16	and	and	CCONJ
fbem-2025	28	17	municipalities	municipality	NOUN
fbem-2025	28	18	and	and	CCONJ
fbem-2025	28	19	their	their	PRON
fbem-2025	28	20	subordinate	subordinate	ADJ
fbem-2025	28	21	leaders	leader	NOUN
fbem-2025	28	22	.	.	PUNCT
fbem-2025	29	1	according	accord	VERB
fbem-2025	29	2	to	to	ADP
fbem-2025	29	3	the	the	DET
fbem-2025	29	4	content	content	NOUN
fbem-2025	29	5	and	and	CCONJ
fbem-2025	29	6	direction	direction	NOUN
fbem-2025	29	7	of	of	ADP
fbem-2025	29	8	the	the	DET
fbem-2025	29	9	audit	audit	NOUN
fbem-2025	29	10	,	,	PUNCT
fbem-2025	29	11	all	all	DET
fbem-2025	29	12	auditors	auditor	NOUN
fbem-2025	29	13	will	will	AUX
fbem-2025	29	14	be	be	AUX
fbem-2025	29	15	divided	divide	VERB
fbem-2025	29	16	into	into	ADP
fbem-2025	29	17	different	different	ADJ
fbem-2025	29	18	groups	group	NOUN
fbem-2025	29	19	,	,	PUNCT
fbem-2025	29	20	and	and	CCONJ
fbem-2025	29	21	audit	audit	NOUN
fbem-2025	29	22	responsibilities	responsibility	NOUN
fbem-2025	29	23	will	will	AUX
fbem-2025	29	24	be	be	AUX
fbem-2025	29	25	clarified	clarify	VERB
fbem-2025	29	26	to	to	PART
fbem-2025	29	27	carry	carry	VERB
fbem-2025	29	28	out	out	ADP
fbem-2025	29	29	audit	audit	NOUN
fbem-2025	29	30	operations	operation	NOUN
fbem-2025	29	31	according	accord	VERB
fbem-2025	29	32	to	to	ADP
fbem-2025	29	33	specific	specific	ADJ
fbem-2025	29	34	duties	duty	NOUN
fbem-2025	29	35	.	.	PUNCT
fbem-2025	30	1	when	when	SCONJ
fbem-2025	30	2	raising	raise	VERB
fbem-2025	30	3	funds	fund	NOUN
fbem-2025	30	4	,	,	PUNCT
fbem-2025	30	5	the	the	DET
fbem-2025	30	6	legality	legality	NOUN
fbem-2025	30	7	and	and	CCONJ
fbem-2025	30	8	authenticity	authenticity	NOUN
fbem-2025	30	9	of	of	ADP
fbem-2025	30	10	the	the	DET
fbem-2025	30	11	funds	fund	NOUN
fbem-2025	30	12	should	should	AUX
fbem-2025	30	13	be	be	AUX
fbem-2025	30	14	given	give	VERB
fbem-2025	30	15	top	top	ADJ
fbem-2025	30	16	priority	priority	NOUN
fbem-2025	30	17	.	.	PUNCT
fbem-2025	31	1	in	in	ADP
fbem-2025	31	2	addition	addition	NOUN
fbem-2025	31	3	,	,	PUNCT
fbem-2025	31	4	the	the	DET
fbem-2025	31	5	use	use	NOUN
fbem-2025	31	6	of	of	ADP
fbem-2025	31	7	environmental	environmental	ADJ
fbem-2025	31	8	protection	protection	NOUN
fbem-2025	31	9	funds	fund	NOUN
fbem-2025	31	10	should	should	AUX
fbem-2025	31	11	be	be	AUX
fbem-2025	31	12	assessed	assess	VERB
fbem-2025	31	13	to	to	PART
fbem-2025	31	14	see	see	VERB
fbem-2025	31	15	if	if	SCONJ
fbem-2025	31	16	the	the	DET
fbem-2025	31	17	funds	fund	NOUN
fbem-2025	31	18	are	be	AUX
fbem-2025	31	19	in	in	ADP
fbem-2025	31	20	place	place	NOUN
fbem-2025	31	21	for	for	ADP
fbem-2025	31	22	resource	resource	NOUN
fbem-2025	31	23	and	and	CCONJ
fbem-2025	31	24	environmental	environmental	ADJ
fbem-2025	31	25	protection	protection	NOUN
fbem-2025	31	26	projects	project	NOUN
fbem-2025	31	27	.	.	PUNCT
fbem-2025	32	1	if	if	SCONJ
fbem-2025	32	2	there	there	PRON
fbem-2025	32	3	is	be	VERB
fbem-2025	32	4	a	a	DET
fbem-2025	32	5	shortage	shortage	NOUN
fbem-2025	32	6	of	of	ADP
fbem-2025	32	7	funds	fund	NOUN
fbem-2025	32	8	for	for	ADP
fbem-2025	32	9	enterprises	enterprise	NOUN
fbem-2025	32	10	,	,	PUNCT
fbem-2025	32	11	the	the	DET
fbem-2025	32	12	use	use	NOUN
fbem-2025	32	13	of	of	ADP
fbem-2025	32	14	funds	fund	NOUN
fbem-2025	32	15	is	be	AUX
fbem-2025	32	16	unreasonable	unreasonable	ADJ
fbem-2025	32	17	,	,	PUNCT
fbem-2025	32	18	the	the	DET
fbem-2025	32	19	use	use	NOUN
fbem-2025	32	20	of	of	ADP
fbem-2025	32	21	funds	fund	NOUN
fbem-2025	32	22	management	management	NOUN
fbem-2025	32	23	exceeds	exceed	VERB
fbem-2025	32	24	the	the	DET
fbem-2025	32	25	standard	standard	NOUN
fbem-2025	32	26	,	,	PUNCT
fbem-2025	32	27	etc	etc	X
fbem-2025	32	28	.	.	X
fbem-2025	32	29	,	,	PUNCT
fbem-2025	32	30	should	should	AUX
fbem-2025	32	31	be	be	AUX
fbem-2025	32	32	quantified	quantify	VERB
fbem-2025	32	33	in	in	ADP
fbem-2025	32	34	accordance	accordance	NOUN
fbem-2025	32	35	with	with	ADP
fbem-2025	32	36	the	the	DET
fbem-2025	32	37	relevant	relevant	ADJ
fbem-2025	32	38	standards	standard	NOUN
fbem-2025	32	39	of	of	ADP
fbem-2025	32	40	economic	economic	ADJ
fbem-2025	32	41	losses	loss	NOUN
fbem-2025	32	42	and	and	CCONJ
fbem-2025	32	43	hold	hold	VERB
fbem-2025	32	44	the	the	DET
fbem-2025	32	45	parties	party	NOUN
fbem-2025	32	46	responsible	responsible	ADJ
fbem-2025	32	47	.	.	PUNCT
fbem-2025	33	1	as	as	ADP
fbem-2025	33	2	for	for	ADP
fbem-2025	33	3	projects	project	NOUN
fbem-2025	33	4	related	relate	VERB
fbem-2025	33	5	to	to	ADP
fbem-2025	33	6	funds	fund	NOUN
fbem-2025	33	7	,	,	PUNCT
fbem-2025	33	8	there	there	PRON
fbem-2025	33	9	is	be	VERB
fbem-2025	33	10	a	a	DET
fbem-2025	33	11	high	high	ADJ
fbem-2025	33	12	risk	risk	NOUN
fbem-2025	33	13	of	of	ADP
fbem-2025	33	14	material	material	NOUN
fbem-2025	33	15	misstatement	misstatement	NOUN
fbem-2025	33	16	in	in	ADP
fbem-2025	33	17	the	the	DET
fbem-2025	33	18	audit	audit	NOUN
fbem-2025	33	19	,	,	PUNCT
fbem-2025	33	20	so	so	SCONJ
fbem-2025	33	21	auditors	auditor	NOUN
fbem-2025	33	22	must	must	AUX
fbem-2025	33	23	always	always	ADV
fbem-2025	33	24	maintain	maintain	VERB
fbem-2025	33	25	professional	professional	ADJ
fbem-2025	33	26	skepticism	skepticism	NOUN
fbem-2025	33	27	and	and	CCONJ
fbem-2025	33	28	pre	pre	NOUN
fbem-2025	33	29	-	-	NOUN
fbem-2025	33	30	assess	assess	NOUN
fbem-2025	33	31	and	and	CCONJ
fbem-2025	33	32	identify	identify	VERB
fbem-2025	33	33	the	the	DET
fbem-2025	33	34	different	different	ADJ
fbem-2025	33	35	levels	level	NOUN
fbem-2025	33	36	of	of	ADP
fbem-2025	33	37	material	material	NOUN
fbem-2025	33	38	misstatement	misstatement	NOUN
fbem-2025	33	39	risks	risk	NOUN
fbem-2025	33	40	that	that	PRON
fbem-2025	33	41	may	may	AUX
fbem-2025	33	42	occur	occur	VERB
fbem-2025	33	43	.	.	PUNCT
fbem-2025	34	1	2.4	2.4	NUM
fbem-2025	34	2	.	.	PUNCT
fbem-2025	34	3	audit	audit	NOUN
fbem-2025	34	4	of	of	ADP
fbem-2025	34	5	the	the	DET
fbem-2025	34	6	reasonableness	reasonableness	NOUN
fbem-2025	34	7	and	and	CCONJ
fbem-2025	34	8	effectiveness	effectiveness	NOUN
fbem-2025	34	9	of	of	ADP
fbem-2025	34	10	decisions	decision	NOUN
fbem-2025	34	11	on	on	ADP
fbem-2025	34	12	resource	resource	NOUN
fbem-2025	34	13	and	and	CCONJ
fbem-2025	34	14	environmental	environmental	ADJ
fbem-2025	34	15	protection	protection	NOUN
fbem-2025	34	16	systems	system	NOUN
fbem-2025	34	17	audits	audits	NOUN
fbem-2025	34	18	of	of	ADP
fbem-2025	34	19	natural	natural	ADJ
fbem-2025	34	20	resource	resource	NOUN
fbem-2025	34	21	assets	asset	NOUN
fbem-2025	34	22	of	of	ADP
fbem-2025	34	23	leaders	leader	NOUN
fbem-2025	34	24	include	include	VERB
fbem-2025	34	25	audits	audit	NOUN
fbem-2025	34	26	of	of	ADP
fbem-2025	34	27	environmental	environmental	ADJ
fbem-2025	34	28	protection	protection	NOUN
fbem-2025	34	29	systems	system	NOUN
fbem-2025	34	30	and	and	CCONJ
fbem-2025	34	31	policy	policy	NOUN
fbem-2025	34	32	audits	audits	NOUN
fbem-2025	34	33	developed	develop	VERB
fbem-2025	34	34	by	by	ADP
fbem-2025	34	35	retired	retire	VERB
fbem-2025	34	36	leaders	leader	NOUN
fbem-2025	34	37	while	while	SCONJ
fbem-2025	34	38	they	they	PRON
fbem-2025	34	39	were	be	AUX
fbem-2025	34	40	in	in	ADP
fbem-2025	34	41	office	office	NOUN
fbem-2025	34	42	.	.	PUNCT
fbem-2025	35	1	the	the	DET
fbem-2025	35	2	development	development	NOUN
fbem-2025	35	3	of	of	ADP
fbem-2025	35	4	environmental	environmental	ADJ
fbem-2025	35	5	protectionism	protectionism	NOUN
fbem-2025	35	6	system	system	NOUN
fbem-2025	35	7	should	should	AUX
fbem-2025	35	8	be	be	AUX
fbem-2025	35	9	appropriately	appropriately	ADV
fbem-2025	35	10	divided	divide	VERB
fbem-2025	35	11	according	accord	VERB
fbem-2025	35	12	to	to	ADP
fbem-2025	35	13	the	the	DET
fbem-2025	35	14	nature	nature	NOUN
fbem-2025	35	15	of	of	ADP
fbem-2025	35	16	natural	natural	ADJ
fbem-2025	35	17	resources	resource	NOUN
fbem-2025	35	18	in	in	ADP
fbem-2025	35	19	the	the	DET
fbem-2025	35	20	region	region	NOUN
fbem-2025	35	21	.	.	PUNCT
fbem-2025	36	1	in	in	ADP
fbem-2025	36	2	addition	addition	NOUN
fbem-2025	36	3	,	,	PUNCT
fbem-2025	36	4	the	the	DET
fbem-2025	36	5	science	science	NOUN
fbem-2025	36	6	and	and	CCONJ
fbem-2025	36	7	effectiveness	effectiveness	NOUN
fbem-2025	36	8	of	of	ADP
fbem-2025	36	9	environmental	environmental	ADJ
fbem-2025	36	10	protection	protection	NOUN
fbem-2025	36	11	policies	policy	NOUN
fbem-2025	36	12	should	should	AUX
fbem-2025	36	13	be	be	AUX
fbem-2025	36	14	considered	consider	VERB
fbem-2025	36	15	to	to	PART
fbem-2025	36	16	assess	assess	VERB
fbem-2025	36	17	whether	whether	SCONJ
fbem-2025	36	18	they	they	PRON
fbem-2025	36	19	are	be	AUX
fbem-2025	36	20	effective	effective	ADJ
fbem-2025	36	21	in	in	ADP
fbem-2025	36	22	protecting	protect	VERB
fbem-2025	36	23	the	the	DET
fbem-2025	36	24	region	region	NOUN
fbem-2025	36	25	's	's	PART
fbem-2025	36	26	natural	natural	ADJ
fbem-2025	36	27	resources	resource	NOUN
fbem-2025	36	28	.	.	PUNCT
fbem-2025	37	1	2.5	2.5	NUM
fbem-2025	37	2	.	.	PUNCT
fbem-2025	38	1	audit	audit	NOUN
fbem-2025	38	2	of	of	ADP
fbem-2025	38	3	the	the	DET
fbem-2025	38	4	implementation	implementation	NOUN
fbem-2025	38	5	of	of	ADP
fbem-2025	38	6	policies	policy	NOUN
fbem-2025	38	7	and	and	CCONJ
fbem-2025	38	8	regulations	regulation	NOUN
fbem-2025	38	9	related	relate	VERB
fbem-2025	38	10	to	to	ADP
fbem-2025	38	11	natural	natural	ADJ
fbem-2025	38	12	resource	resource	NOUN
fbem-2025	38	13	assets	asset	NOUN
fbem-2025	38	14	to	to	PART
fbem-2025	38	15	audit	audit	VERB
fbem-2025	38	16	the	the	DET
fbem-2025	38	17	implementation	implementation	NOUN
fbem-2025	38	18	of	of	ADP
fbem-2025	38	19	policies	policy	NOUN
fbem-2025	38	20	and	and	CCONJ
fbem-2025	38	21	regulations	regulation	NOUN
fbem-2025	38	22	related	relate	VERB
fbem-2025	38	23	to	to	ADP
fbem-2025	38	24	natural	natural	ADJ
fbem-2025	38	25	resource	resource	NOUN
fbem-2025	38	26	assets	asset	NOUN
fbem-2025	38	27	,	,	PUNCT
fbem-2025	38	28	it	it	PRON
fbem-2025	38	29	is	be	AUX
fbem-2025	38	30	necessary	necessary	ADJ
fbem-2025	38	31	to	to	PART
fbem-2025	38	32	first	first	ADV
fbem-2025	38	33	understand	understand	VERB
fbem-2025	38	34	the	the	DET
fbem-2025	38	35	implementation	implementation	NOUN
fbem-2025	38	36	policies	policy	NOUN
fbem-2025	38	37	of	of	ADP
fbem-2025	38	38	natural	natural	ADJ
fbem-2025	38	39	resource	resource	NOUN
fbem-2025	38	40	asset	asset	NOUN
fbem-2025	38	41	targets	target	NOUN
fbem-2025	38	42	and	and	CCONJ
fbem-2025	38	43	assess	assess	VERB
fbem-2025	38	44	the	the	DET
fbem-2025	38	45	achievement	achievement	NOUN
fbem-2025	38	46	of	of	ADP
fbem-2025	38	47	the	the	DET
fbem-2025	38	48	responsibility	responsibility	NOUN
fbem-2025	38	49	targets	target	NOUN
fbem-2025	38	50	of	of	ADP
fbem-2025	38	51	leading	leading	NOUN
fbem-2025	38	52	cadres	cadre	NOUN
fbem-2025	38	53	.	.	PUNCT
fbem-2025	39	1	furthermore	furthermore	ADV
fbem-2025	39	2	,	,	PUNCT
fbem-2025	39	3	internal	internal	ADJ
fbem-2025	39	4	audits	audits	NOUN
fbem-2025	39	5	should	should	AUX
fbem-2025	39	6	also	also	ADV
fbem-2025	39	7	be	be	AUX
fbem-2025	39	8	conducted	conduct	VERB
fbem-2025	39	9	on	on	ADP
fbem-2025	39	10	the	the	DET
fbem-2025	39	11	implementation	implementation	NOUN
fbem-2025	39	12	of	of	ADP
fbem-2025	39	13	environmental	environmental	ADJ
fbem-2025	39	14	information	information	NOUN
fbem-2025	39	15	protection	protection	NOUN
fbem-2025	39	16	and	and	CCONJ
fbem-2025	39	17	ecological	ecological	ADJ
fbem-2025	39	18	restoration	restoration	NOUN
fbem-2025	39	19	.	.	PUNCT
fbem-2025	40	1	the	the	DET
fbem-2025	40	2	specific	specific	ADJ
fbem-2025	40	3	content	content	NOUN
fbem-2025	40	4	is	be	AUX
fbem-2025	40	5	to	to	PART
fbem-2025	40	6	evaluate	evaluate	VERB
fbem-2025	40	7	whether	whether	SCONJ
fbem-2025	40	8	the	the	DET
fbem-2025	40	9	ecological	ecological	ADJ
fbem-2025	40	10	engineering	engineering	NOUN
fbem-2025	40	11	targets	target	NOUN
fbem-2025	40	12	are	be	AUX
fbem-2025	40	13	met	meet	VERB
fbem-2025	40	14	and	and	CCONJ
fbem-2025	40	15	whether	whether	SCONJ
fbem-2025	40	16	the	the	DET
fbem-2025	40	17	sustainable	sustainable	ADJ
fbem-2025	40	18	development	development	NOUN
fbem-2025	40	19	of	of	ADP
fbem-2025	40	20	the	the	DET
fbem-2025	40	21	ecological	ecological	ADJ
fbem-2025	40	22	environment	environment	NOUN
fbem-2025	40	23	can	can	AUX
fbem-2025	40	24	be	be	AUX
fbem-2025	40	25	promoted	promote	VERB
fbem-2025	40	26	through	through	ADP
fbem-2025	40	27	the	the	DET
fbem-2025	40	28	assessment	assessment	NOUN
fbem-2025	40	29	of	of	ADP
fbem-2025	40	30	the	the	DET
fbem-2025	40	31	results	result	NOUN
fbem-2025	40	32	and	and	CCONJ
fbem-2025	40	33	progress	progress	NOUN
fbem-2025	40	34	of	of	ADP
fbem-2025	40	35	ecological	ecological	ADJ
fbem-2025	40	36	restoration	restoration	NOUN
fbem-2025	40	37	work	work	NOUN
fbem-2025	40	38	.	.	PUNCT
fbem-2025	41	1	finally	finally	ADV
fbem-2025	41	2	,	,	PUNCT
fbem-2025	41	3	the	the	DET
fbem-2025	41	4	improvement	improvement	NOUN
fbem-2025	41	5	of	of	ADP
fbem-2025	41	6	this	this	DET
fbem-2025	41	7	major	major	ADJ
fbem-2025	41	8	environmental	environmental	ADJ
fbem-2025	41	9	protection	protection	NOUN
fbem-2025	41	10	project	project	NOUN
fbem-2025	41	11	should	should	AUX
fbem-2025	41	12	be	be	AUX
fbem-2025	41	13	investigated	investigate	VERB
fbem-2025	41	14	to	to	PART
fbem-2025	41	15	determine	determine	VERB
fbem-2025	41	16	whether	whether	SCONJ
fbem-2025	41	17	the	the	DET
fbem-2025	41	18	ecological	ecological	ADJ
fbem-2025	41	19	environment	environment	NOUN
fbem-2025	41	20	has	have	AUX
fbem-2025	41	21	been	be	AUX
fbem-2025	41	22	restored	restore	VERB
fbem-2025	41	23	and	and	CCONJ
fbem-2025	41	24	whether	whether	SCONJ
fbem-2025	41	25	natural	natural	ADJ
fbem-2025	41	26	resources	resource	NOUN
fbem-2025	41	27	have	have	AUX
fbem-2025	41	28	been	be	AUX
fbem-2025	41	29	damaged	damage	VERB
fbem-2025	41	30	.	.	PUNCT
fbem-2025	42	1	3	3	X
fbem-2025	42	2	.	.	X
fbem-2025	42	3	s	s	PART
fbem-2025	42	4	city	city	NOUN
fbem-2025	42	5	’s	’s	PART
fbem-2025	42	6	leading	leading	NOUN
fbem-2025	42	7	cadres	cadre	NOUN
fbem-2025	42	8	natural	natural	ADJ
fbem-2025	42	9	resources	resource	NOUN
fbem-2025	42	10	assets	asset	NOUN
fbem-2025	42	11	exit	exit	NOUN
fbem-2025	42	12	audit	audit	NOUN
fbem-2025	42	13	case	case	NOUN
fbem-2025	42	14	study	study	NOUN
fbem-2025	42	15	3.1	3.1	NUM
fbem-2025	42	16	.	.	PUNCT
fbem-2025	43	1	the	the	DET
fbem-2025	43	2	basic	basic	ADJ
fbem-2025	43	3	situation	situation	NOUN
fbem-2025	43	4	and	and	CCONJ
fbem-2025	43	5	specific	specific	ADJ
fbem-2025	43	6	practices	practice	NOUN
fbem-2025	43	7	of	of	ADP
fbem-2025	43	8	the	the	DET
fbem-2025	43	9	pilot	pilot	NOUN
fbem-2025	43	10	audit	audit	NOUN
fbem-2025	43	11	work	work	NOUN
fbem-2025	43	12	in	in	ADP
fbem-2025	43	13	city	city	NOUN
fbem-2025	43	14	s	s	AUX
fbem-2025	43	15	located	locate	VERB
fbem-2025	43	16	in	in	ADP
fbem-2025	43	17	the	the	DET
fbem-2025	43	18	guanzhong	guanzhong	PROPN
fbem-2025	43	19	region	region	NOUN
fbem-2025	43	20	of	of	ADP
fbem-2025	43	21	shaanxi	shaanxi	PROPN
fbem-2025	43	22	province	province	PROPN
fbem-2025	43	23	,	,	PUNCT
fbem-2025	43	24	city	city	NOUN
fbem-2025	43	25	s	s	PART
fbem-2025	43	26	covers	cover	VERB
fbem-2025	43	27	an	an	DET
fbem-2025	43	28	area	area	NOUN
fbem-2025	43	29	of	of	ADP
fbem-2025	43	30	about	about	ADP
fbem-2025	43	31	3,500	3,500	NUM
fbem-2025	43	32	square	square	ADJ
fbem-2025	43	33	kilometers	kilometer	NOUN
fbem-2025	43	34	and	and	CCONJ
fbem-2025	43	35	has	have	VERB
fbem-2025	43	36	a	a	DET
fbem-2025	43	37	total	total	NOUN
fbem-2025	43	38	of	of	ADP
fbem-2025	43	39	one	one	NUM
fbem-2025	43	40	national	national	ADJ
fbem-2025	43	41	nature	nature	NOUN
fbem-2025	43	42	reserve	reserve	NOUN
fbem-2025	43	43	and	and	CCONJ
fbem-2025	43	44	three	three	NUM
fbem-2025	43	45	provincial	provincial	ADJ
fbem-2025	43	46	nature	nature	NOUN
fbem-2025	43	47	reserves	reserve	NOUN
fbem-2025	43	48	.	.	PUNCT
fbem-2025	44	1	in	in	ADP
fbem-2025	44	2	addition	addition	NOUN
fbem-2025	44	3	to	to	ADP
fbem-2025	44	4	this	this	PRON
fbem-2025	44	5	,	,	PUNCT
fbem-2025	44	6	s	s	PROPN
fbem-2025	44	7	has	have	AUX
fbem-2025	44	8	set	set	VERB
fbem-2025	44	9	up	up	ADP
fbem-2025	44	10	a	a	DET
fbem-2025	44	11	number	number	NOUN
fbem-2025	44	12	of	of	ADP
fbem-2025	44	13	deliberative	deliberative	ADJ
fbem-2025	44	14	and	and	CCONJ
fbem-2025	44	15	coordination	coordination	NOUN
fbem-2025	44	16	groups	group	NOUN
fbem-2025	44	17	,	,	PUNCT
fbem-2025	44	18	including	include	VERB
fbem-2025	44	19	a	a	DET
fbem-2025	44	20	working	work	VERB
fbem-2025	44	21	group	group	NOUN
fbem-2025	44	22	on	on	ADP
fbem-2025	44	23	natural	natural	ADJ
fbem-2025	44	24	ecological	ecological	ADJ
fbem-2025	44	25	protection	protection	NOUN
fbem-2025	44	26	,	,	PUNCT
fbem-2025	44	27	a	a	DET
fbem-2025	44	28	committee	committee	NOUN
fbem-2025	44	29	on	on	ADP
fbem-2025	44	30	mineral	mineral	NOUN
fbem-2025	44	31	resources	resource	NOUN
fbem-2025	44	32	management	management	NOUN
fbem-2025	44	33	,	,	PUNCT
fbem-2025	44	34	and	and	CCONJ
fbem-2025	44	35	a	a	DET
fbem-2025	44	36	leading	lead	VERB
fbem-2025	44	37	group	group	NOUN
fbem-2025	44	38	on	on	ADP
fbem-2025	44	39	air	air	NOUN
fbem-2025	44	40	pollution	pollution	NOUN
fbem-2025	44	41	emergency	emergency	NOUN
fbem-2025	44	42	work	work	NOUN
fbem-2025	44	43	.	.	PUNCT
fbem-2025	45	1	since	since	SCONJ
fbem-2025	45	2	farming	farming	NOUN
fbem-2025	45	3	and	and	CCONJ
fbem-2025	45	4	tourism	tourism	NOUN
fbem-2025	45	5	are	be	AUX
fbem-2025	45	6	the	the	DET
fbem-2025	45	7	pillar	pillar	NOUN
fbem-2025	45	8	industry	industry	NOUN
fbem-2025	45	9	projects	project	NOUN
fbem-2025	45	10	of	of	ADP
fbem-2025	45	11	the	the	DET
fbem-2025	45	12	city	city	NOUN
fbem-2025	45	13	,	,	PUNCT
fbem-2025	45	14	the	the	DET
fbem-2025	45	15	resource	resource	NOUN
fbem-2025	45	16	projects	project	NOUN
fbem-2025	45	17	of	of	ADP
fbem-2025	45	18	this	this	DET
fbem-2025	45	19	audit	audit	NOUN
fbem-2025	45	20	are	be	AUX
fbem-2025	45	21	mainly	mainly	ADV
fbem-2025	45	22	the	the	DET
fbem-2025	45	23	three	three	NUM
fbem-2025	45	24	projects	project	NOUN
fbem-2025	45	25	of	of	ADP
fbem-2025	45	26	forest	forest	NOUN
fbem-2025	45	27	resources	resource	NOUN
fbem-2025	45	28	,	,	PUNCT
fbem-2025	45	29	water	water	NOUN
fbem-2025	45	30	resources	resource	NOUN
fbem-2025	45	31	and	and	CCONJ
fbem-2025	45	32	land	land	NOUN
fbem-2025	45	33	resources	resource	NOUN
fbem-2025	45	34	,	,	PUNCT
fbem-2025	45	35	mainly	mainly	ADV
fbem-2025	45	36	verifying	verify	VERB
fbem-2025	45	37	the	the	DET
fbem-2025	45	38	quantity	quantity	NOUN
fbem-2025	45	39	of	of	ADP
fbem-2025	45	40	its	its	PRON
fbem-2025	45	41	objects	object	NOUN
fbem-2025	45	42	and	and	CCONJ
fbem-2025	45	43	the	the	DET
fbem-2025	45	44	quality	quality	NOUN
fbem-2025	45	45	of	of	ADP
fbem-2025	45	46	ecological	ecological	ADJ
fbem-2025	45	47	environment	environment	NOUN
fbem-2025	45	48	and	and	CCONJ
fbem-2025	45	49	other	other	ADJ
fbem-2025	45	50	related	related	ADJ
fbem-2025	45	51	indicators	indicator	NOUN
fbem-2025	45	52	,	,	PUNCT
fbem-2025	45	53	as	as	ADV
fbem-2025	45	54	well	well	ADV
fbem-2025	45	55	as	as	ADP
fbem-2025	45	56	further	far	ADV
fbem-2025	45	57	examining	examine	VERB
fbem-2025	45	58	the	the	DET
fbem-2025	45	59	use	use	NOUN
fbem-2025	45	60	and	and	CCONJ
fbem-2025	45	61	provision	provision	NOUN
fbem-2025	45	62	of	of	ADP
fbem-2025	45	63	environmental	environmental	ADJ
fbem-2025	45	64	protection	protection	NOUN
fbem-2025	45	65	funds	fund	NOUN
fbem-2025	45	66	and	and	CCONJ
fbem-2025	45	67	the	the	DET
fbem-2025	45	68	implementation	implementation	NOUN
fbem-2025	45	69	of	of	ADP
fbem-2025	45	70	laws	law	NOUN
fbem-2025	45	71	and	and	CCONJ
fbem-2025	45	72	regulations	regulation	NOUN
fbem-2025	45	73	related	relate	VERB
fbem-2025	45	74	to	to	ADP
fbem-2025	45	75	the	the	DET
fbem-2025	45	76	protection	protection	NOUN
fbem-2025	45	77	of	of	ADP
fbem-2025	45	78	natural	natural	ADJ
fbem-2025	45	79	resources	resource	NOUN
fbem-2025	45	80	.	.	PUNCT
fbem-2025	46	1	the	the	DET
fbem-2025	46	2	focus	focus	NOUN
fbem-2025	46	3	of	of	ADP
fbem-2025	46	4	this	this	DET
fbem-2025	46	5	work	work	NOUN
fbem-2025	46	6	was	be	AUX
fbem-2025	46	7	to	to	PART
fbem-2025	46	8	examine	examine	VERB
fbem-2025	46	9	the	the	DET
fbem-2025	46	10	progress	progress	NOUN
fbem-2025	46	11	of	of	ADP
fbem-2025	46	12	the	the	DET
fbem-2025	46	13	city	city	NOUN
fbem-2025	46	14	's	's	PART
fbem-2025	46	15	outgoing	outgoing	ADJ
fbem-2025	46	16	audit	audit	NOUN
fbem-2025	46	17	,	,	PUNCT
fbem-2025	46	18	to	to	PART
fbem-2025	46	19	evaluate	evaluate	VERB
fbem-2025	46	20	and	and	CCONJ
fbem-2025	46	21	score	score	VERB
fbem-2025	46	22	the	the	DET
fbem-2025	46	23	responses	response	NOUN
fbem-2025	46	24	made	make	VERB
fbem-2025	46	25	by	by	ADP
fbem-2025	46	26	the	the	DET
fbem-2025	46	27	leading	lead	VERB
fbem-2025	46	28	cadres	cadre	NOUN
fbem-2025	46	29	in	in	ADP
fbem-2025	46	30	environmental	environmental	ADJ
fbem-2025	46	31	protection	protection	NOUN
fbem-2025	46	32	through	through	ADP
fbem-2025	46	33	the	the	DET
fbem-2025	46	34	hierarchical	hierarchical	ADJ
fbem-2025	46	35	analysis	analysis	NOUN
fbem-2025	46	36	method	method	NOUN
fbem-2025	46	37	,	,	PUNCT
fbem-2025	46	38	and	and	CCONJ
fbem-2025	46	39	finally	finally	ADV
fbem-2025	46	40	to	to	PART
fbem-2025	46	41	make	make	VERB
fbem-2025	46	42	an	an	DET
fbem-2025	46	43	objective	objective	ADJ
fbem-2025	46	44	and	and	CCONJ
fbem-2025	46	45	fair	fair	ADJ
fbem-2025	46	46	evaluation	evaluation	NOUN
fbem-2025	46	47	of	of	ADP
fbem-2025	46	48	the	the	DET
fbem-2025	46	49	city	city	NOUN
fbem-2025	46	50	's	's	PART
fbem-2025	46	51	leading	leading	NOUN
fbem-2025	46	52	cadres	cadre	NOUN
fbem-2025	46	53	'	'	PART
fbem-2025	46	54	work	work	NOUN
fbem-2025	46	55	in	in	ADP
fbem-2025	46	56	pollution	pollution	NOUN
fbem-2025	46	57	control	control	NOUN
fbem-2025	46	58	and	and	CCONJ
fbem-2025	46	59	environmental	environmental	ADJ
fbem-2025	46	60	and	and	CCONJ
fbem-2025	46	61	ecological	ecological	ADJ
fbem-2025	46	62	229	229	NUM
fbem-2025	46	63	protection	protection	NOUN
fbem-2025	46	64	.	.	PUNCT
fbem-2025	47	1	in	in	ADP
fbem-2025	47	2	this	this	DET
fbem-2025	47	3	audit	audit	NOUN
fbem-2025	47	4	,	,	PUNCT
fbem-2025	47	5	the	the	DET
fbem-2025	47	6	relevant	relevant	ADJ
fbem-2025	47	7	personnel	personnel	NOUN
fbem-2025	47	8	in	in	ADP
fbem-2025	47	9	charge	charge	NOUN
fbem-2025	47	10	of	of	ADP
fbem-2025	47	11	the	the	DET
fbem-2025	47	12	city	city	NOUN
fbem-2025	47	13	of	of	ADP
fbem-2025	47	14	s	s	PRON
fbem-2025	47	15	carried	carry	VERB
fbem-2025	47	16	out	out	ADP
fbem-2025	47	17	a	a	DET
fbem-2025	47	18	number	number	NOUN
fbem-2025	47	19	of	of	ADP
fbem-2025	47	20	tasks	task	NOUN
fbem-2025	47	21	,	,	PUNCT
fbem-2025	47	22	mainly	mainly	ADV
fbem-2025	47	23	in	in	ADP
fbem-2025	47	24	the	the	DET
fbem-2025	47	25	following	follow	VERB
fbem-2025	47	26	areas	area	NOUN
fbem-2025	47	27	of	of	ADP
fbem-2025	47	28	implementation	implementation	NOUN
fbem-2025	47	29	the	the	DET
fbem-2025	47	30	audit	audit	NOUN
fbem-2025	47	31	was	be	AUX
fbem-2025	47	32	carried	carry	VERB
fbem-2025	47	33	out	out	ADP
fbem-2025	47	34	in	in	ADP
fbem-2025	47	35	the	the	DET
fbem-2025	47	36	following	following	ADJ
fbem-2025	47	37	ways	way	NOUN
fbem-2025	47	38	.	.	PUNCT
fbem-2025	48	1	3.1.1	3.1.1	X
fbem-2025	48	2	.	.	PUNCT
fbem-2025	49	1	integration	integration	NOUN
fbem-2025	49	2	of	of	ADP
fbem-2025	49	3	relevant	relevant	ADJ
fbem-2025	49	4	audit	audit	NOUN
fbem-2025	49	5	resources	resource	NOUN
fbem-2025	49	6	for	for	ADP
fbem-2025	49	7	the	the	DET
fbem-2025	49	8	leading	lead	VERB
fbem-2025	49	9	personnel	personnel	NOUN
fbem-2025	49	10	of	of	ADP
fbem-2025	49	11	city	city	NOUN
fbem-2025	49	12	s	s	PART
fbem-2025	49	13	,	,	PUNCT
fbem-2025	49	14	the	the	DET
fbem-2025	49	15	management	management	NOUN
fbem-2025	49	16	of	of	ADP
fbem-2025	49	17	relevant	relevant	ADJ
fbem-2025	49	18	positions	position	NOUN
fbem-2025	49	19	in	in	ADP
fbem-2025	49	20	the	the	DET
fbem-2025	49	21	outgoing	outgoing	ADJ
fbem-2025	49	22	audit	audit	NOUN
fbem-2025	49	23	is	be	AUX
fbem-2025	49	24	a	a	DET
fbem-2025	49	25	very	very	ADV
fbem-2025	49	26	complex	complex	ADJ
fbem-2025	49	27	task	task	NOUN
fbem-2025	49	28	.	.	PUNCT
fbem-2025	50	1	therefore	therefore	ADV
fbem-2025	50	2	,	,	PUNCT
fbem-2025	50	3	when	when	SCONJ
fbem-2025	50	4	carrying	carry	VERB
fbem-2025	50	5	out	out	ADP
fbem-2025	50	6	the	the	DET
fbem-2025	50	7	natural	natural	ADJ
fbem-2025	50	8	resource	resource	NOUN
fbem-2025	50	9	asset	asset	NOUN
fbem-2025	50	10	exchange	exchange	NOUN
fbem-2025	50	11	operations	operation	NOUN
fbem-2025	50	12	for	for	ADP
fbem-2025	50	13	the	the	DET
fbem-2025	50	14	leaders	leader	NOUN
fbem-2025	50	15	of	of	ADP
fbem-2025	50	16	city	city	NOUN
fbem-2025	50	17	s	s	PROPN
fbem-2025	50	18	and	and	CCONJ
fbem-2025	50	19	its	its	PRON
fbem-2025	50	20	subordinate	subordinate	ADJ
fbem-2025	50	21	departments	department	NOUN
fbem-2025	50	22	,	,	PUNCT
fbem-2025	50	23	auditors	auditor	NOUN
fbem-2025	50	24	should	should	AUX
fbem-2025	50	25	divide	divide	VERB
fbem-2025	50	26	all	all	DET
fbem-2025	50	27	personnel	personnel	NOUN
fbem-2025	50	28	into	into	ADP
fbem-2025	50	29	working	work	VERB
fbem-2025	50	30	groups	group	NOUN
fbem-2025	50	31	with	with	ADP
fbem-2025	50	32	different	different	ADJ
fbem-2025	50	33	functions	function	NOUN
fbem-2025	50	34	according	accord	VERB
fbem-2025	50	35	to	to	ADP
fbem-2025	50	36	the	the	DET
fbem-2025	50	37	content	content	NOUN
fbem-2025	50	38	and	and	CCONJ
fbem-2025	50	39	direction	direction	NOUN
fbem-2025	50	40	of	of	ADP
fbem-2025	50	41	the	the	DET
fbem-2025	50	42	audit	audit	NOUN
fbem-2025	50	43	,	,	PUNCT
fbem-2025	50	44	clarify	clarify	VERB
fbem-2025	50	45	the	the	DET
fbem-2025	50	46	specific	specific	ADJ
fbem-2025	50	47	business	business	NOUN
fbem-2025	50	48	processes	process	NOUN
fbem-2025	50	49	for	for	ADP
fbem-2025	50	50	which	which	PRON
fbem-2025	50	51	each	each	DET
fbem-2025	50	52	auditor	auditor	NOUN
fbem-2025	50	53	should	should	AUX
fbem-2025	50	54	be	be	AUX
fbem-2025	50	55	responsible	responsible	ADJ
fbem-2025	50	56	,	,	PUNCT
fbem-2025	50	57	so	so	SCONJ
fbem-2025	50	58	that	that	SCONJ
fbem-2025	50	59	they	they	PRON
fbem-2025	50	60	can	can	AUX
fbem-2025	50	61	carry	carry	VERB
fbem-2025	50	62	out	out	ADP
fbem-2025	50	63	audit	audit	NOUN
fbem-2025	50	64	operations	operation	NOUN
fbem-2025	50	65	according	accord	VERB
fbem-2025	50	66	to	to	ADP
fbem-2025	50	67	their	their	PRON
fbem-2025	50	68	specific	specific	ADJ
fbem-2025	50	69	responsibilities	responsibility	NOUN
fbem-2025	50	70	,	,	PUNCT
fbem-2025	50	71	and	and	CCONJ
fbem-2025	50	72	also	also	ADV
fbem-2025	50	73	focus	focus	VERB
fbem-2025	50	74	on	on	ADP
fbem-2025	50	75	the	the	DET
fbem-2025	50	76	separation	separation	NOUN
fbem-2025	50	77	control	control	NOUN
fbem-2025	50	78	of	of	ADP
fbem-2025	50	79	incompatible	incompatible	ADJ
fbem-2025	50	80	positions	position	NOUN
fbem-2025	50	81	in	in	ADP
fbem-2025	50	82	the	the	DET
fbem-2025	50	83	business	business	NOUN
fbem-2025	50	84	processes	process	NOUN
fbem-2025	50	85	.	.	PUNCT
fbem-2025	51	1	3.1.2	3.1.2	X
fbem-2025	51	2	.	.	PUNCT
fbem-2025	51	3	refine	refine	VERB
fbem-2025	51	4	the	the	DET
fbem-2025	51	5	audit	audit	NOUN
fbem-2025	51	6	process	process	NOUN
fbem-2025	51	7	flow	flow	NOUN
fbem-2025	51	8	to	to	PART
fbem-2025	51	9	ensure	ensure	VERB
fbem-2025	51	10	the	the	DET
fbem-2025	51	11	smooth	smooth	ADJ
fbem-2025	51	12	implementation	implementation	NOUN
fbem-2025	51	13	of	of	ADP
fbem-2025	51	14	the	the	DET
fbem-2025	51	15	audit	audit	NOUN
fbem-2025	51	16	work	work	NOUN
fbem-2025	51	17	,	,	PUNCT
fbem-2025	51	18	the	the	DET
fbem-2025	51	19	person	person	NOUN
fbem-2025	51	20	in	in	ADP
fbem-2025	51	21	charge	charge	NOUN
fbem-2025	51	22	of	of	ADP
fbem-2025	51	23	the	the	DET
fbem-2025	51	24	audit	audit	NOUN
fbem-2025	51	25	work	work	NOUN
fbem-2025	51	26	should	should	AUX
fbem-2025	51	27	not	not	PART
fbem-2025	51	28	only	only	ADV
fbem-2025	51	29	do	do	VERB
fbem-2025	51	30	the	the	DET
fbem-2025	51	31	audit	audit	NOUN
fbem-2025	51	32	plan	plan	NOUN
fbem-2025	51	33	in	in	ADP
fbem-2025	51	34	advance	advance	NOUN
fbem-2025	51	35	before	before	ADP
fbem-2025	51	36	the	the	DET
fbem-2025	51	37	start	start	NOUN
fbem-2025	51	38	of	of	ADP
fbem-2025	51	39	the	the	DET
fbem-2025	51	40	specific	specific	ADJ
fbem-2025	51	41	business	business	NOUN
fbem-2025	51	42	,	,	PUNCT
fbem-2025	51	43	but	but	CCONJ
fbem-2025	51	44	also	also	ADV
fbem-2025	51	45	plan	plan	VERB
fbem-2025	51	46	and	and	CCONJ
fbem-2025	51	47	arrange	arrange	VERB
fbem-2025	51	48	in	in	ADP
fbem-2025	51	49	advance	advance	NOUN
fbem-2025	51	50	for	for	ADP
fbem-2025	51	51	the	the	DET
fbem-2025	51	52	specific	specific	ADJ
fbem-2025	51	53	guidance	guidance	NOUN
fbem-2025	51	54	work	work	NOUN
fbem-2025	51	55	and	and	CCONJ
fbem-2025	51	56	service	service	NOUN
fbem-2025	51	57	work	work	NOUN
fbem-2025	51	58	in	in	ADP
fbem-2025	51	59	the	the	DET
fbem-2025	51	60	business	business	NOUN
fbem-2025	51	61	process	process	NOUN
fbem-2025	51	62	with	with	ADP
fbem-2025	51	63	full	full	ADJ
fbem-2025	51	64	-	-	PUNCT
fbem-2025	51	65	time	time	NOUN
fbem-2025	51	66	responsible	responsible	ADJ
fbem-2025	51	67	personnel	personnel	NOUN
fbem-2025	51	68	,	,	PUNCT
fbem-2025	51	69	and	and	CCONJ
fbem-2025	51	70	issue	issue	VERB
fbem-2025	51	71	the	the	DET
fbem-2025	51	72	audited	audit	VERB
fbem-2025	51	73	audit	audit	NOUN
fbem-2025	51	74	work	work	NOUN
fbem-2025	51	75	plan	plan	NOUN
fbem-2025	51	76	,	,	PUNCT
fbem-2025	51	77	signed	sign	VERB
fbem-2025	51	78	and	and	CCONJ
fbem-2025	51	79	sealed	seal	VERB
fbem-2025	51	80	by	by	ADP
fbem-2025	51	81	the	the	DET
fbem-2025	51	82	person	person	NOUN
fbem-2025	51	83	in	in	ADP
fbem-2025	51	84	charge	charge	NOUN
fbem-2025	51	85	of	of	ADP
fbem-2025	51	86	the	the	DET
fbem-2025	51	87	business	business	NOUN
fbem-2025	51	88	,	,	PUNCT
fbem-2025	51	89	and	and	CCONJ
fbem-2025	51	90	internal	internal	ADJ
fbem-2025	51	91	control	control	NOUN
fbem-2025	51	92	personnel	personnel	NOUN
fbem-2025	51	93	to	to	PART
fbem-2025	51	94	audit	audit	VERB
fbem-2025	51	95	the	the	DET
fbem-2025	51	96	effectiveness	effectiveness	NOUN
fbem-2025	51	97	of	of	ADP
fbem-2025	51	98	the	the	DET
fbem-2025	51	99	cycle	cycle	NOUN
fbem-2025	51	100	of	of	ADP
fbem-2025	51	101	each	each	DET
fbem-2025	51	102	process	process	NOUN
fbem-2025	51	103	to	to	PART
fbem-2025	51	104	ensure	ensure	VERB
fbem-2025	51	105	that	that	SCONJ
fbem-2025	51	106	the	the	DET
fbem-2025	51	107	entire	entire	ADJ
fbem-2025	51	108	audit	audit	NOUN
fbem-2025	51	109	business	business	NOUN
fbem-2025	51	110	cycle	cycle	NOUN
fbem-2025	51	111	can	can	AUX
fbem-2025	51	112	be	be	AUX
fbem-2025	51	113	planned	plan	VERB
fbem-2025	51	114	and	and	CCONJ
fbem-2025	51	115	systematically	systematically	ADV
fbem-2025	51	116	promoted	promote	VERB
fbem-2025	51	117	.	.	PUNCT
fbem-2025	52	1	specifically	specifically	ADV
fbem-2025	52	2	,	,	PUNCT
fbem-2025	52	3	we	we	PRON
fbem-2025	52	4	should	should	AUX
fbem-2025	52	5	focus	focus	VERB
fbem-2025	52	6	on	on	ADP
fbem-2025	52	7	the	the	DET
fbem-2025	52	8	control	control	NOUN
fbem-2025	52	9	of	of	ADP
fbem-2025	52	10	issues	issue	NOUN
fbem-2025	52	11	in	in	ADP
fbem-2025	52	12	the	the	DET
fbem-2025	52	13	audit	audit	NOUN
fbem-2025	52	14	business	business	NOUN
fbem-2025	52	15	cycle	cycle	NOUN
fbem-2025	52	16	process	process	NOUN
fbem-2025	52	17	,	,	PUNCT
fbem-2025	52	18	while	while	SCONJ
fbem-2025	52	19	continuously	continuously	ADV
fbem-2025	52	20	strengthening	strengthen	VERB
fbem-2025	52	21	the	the	DET
fbem-2025	52	22	control	control	NOUN
fbem-2025	52	23	of	of	ADP
fbem-2025	52	24	audit	audit	NOUN
fbem-2025	52	25	results	result	NOUN
fbem-2025	52	26	,	,	PUNCT
fbem-2025	52	27	building	build	VERB
fbem-2025	52	28	an	an	DET
fbem-2025	52	29	information	information	NOUN
fbem-2025	52	30	sharing	share	VERB
fbem-2025	52	31	platform	platform	NOUN
fbem-2025	52	32	that	that	PRON
fbem-2025	52	33	is	be	AUX
fbem-2025	52	34	compatible	compatible	ADJ
fbem-2025	52	35	with	with	ADP
fbem-2025	52	36	specific	specific	ADJ
fbem-2025	52	37	business	business	NOUN
fbem-2025	52	38	processes	process	NOUN
fbem-2025	52	39	on	on	ADP
fbem-2025	52	40	the	the	DET
fbem-2025	52	41	basis	basis	NOUN
fbem-2025	52	42	of	of	ADP
fbem-2025	52	43	big	big	ADJ
fbem-2025	52	44	data	datum	NOUN
fbem-2025	52	45	information	information	NOUN
fbem-2025	52	46	,	,	PUNCT
fbem-2025	52	47	and	and	CCONJ
fbem-2025	52	48	ensuring	ensure	VERB
fbem-2025	52	49	the	the	DET
fbem-2025	52	50	smooth	smooth	ADJ
fbem-2025	52	51	conduct	conduct	NOUN
fbem-2025	52	52	of	of	ADP
fbem-2025	52	53	the	the	DET
fbem-2025	52	54	audit	audit	NOUN
fbem-2025	52	55	business	business	NOUN
fbem-2025	52	56	cycle	cycle	NOUN
fbem-2025	52	57	through	through	ADP
fbem-2025	52	58	detailed	detailed	ADJ
fbem-2025	52	59	,	,	PUNCT
fbem-2025	52	60	rigorous	rigorous	ADJ
fbem-2025	52	61	and	and	CCONJ
fbem-2025	52	62	accurate	accurate	ADJ
fbem-2025	52	63	guidance	guidance	NOUN
fbem-2025	52	64	work	work	NOUN
fbem-2025	52	65	,	,	PUNCT
fbem-2025	52	66	the	the	DET
fbem-2025	52	67	specific	specific	ADJ
fbem-2025	52	68	work	work	NOUN
fbem-2025	52	69	of	of	ADP
fbem-2025	52	70	s	s	NOUN
fbem-2025	52	71	city	city	NOUN
fbem-2025	52	72	is	be	AUX
fbem-2025	52	73	mainly	mainly	ADV
fbem-2025	52	74	from	from	ADP
fbem-2025	52	75	compiling	compile	VERB
fbem-2025	52	76	and	and	CCONJ
fbem-2025	52	77	sending	send	VERB
fbem-2025	52	78	work	work	NOUN
fbem-2025	52	79	status	status	NOUN
fbem-2025	52	80	,	,	PUNCT
fbem-2025	52	81	organizing	organize	VERB
fbem-2025	52	82	communication	communication	NOUN
fbem-2025	52	83	and	and	CCONJ
fbem-2025	52	84	exchange	exchange	NOUN
fbem-2025	52	85	;	;	PUNCT
fbem-2025	52	86	indepth	indepth	ADJ
fbem-2025	52	87	on	on	ADP
fbem-2025	52	88	-	-	PUNCT
fbem-2025	52	89	site	site	NOUN
fbem-2025	52	90	investigation	investigation	NOUN
fbem-2025	52	91	and	and	CCONJ
fbem-2025	52	92	research	research	NOUN
fbem-2025	52	93	,	,	PUNCT
fbem-2025	52	94	adhere	adhere	VERB
fbem-2025	52	95	to	to	ADP
fbem-2025	52	96	the	the	DET
fbem-2025	52	97	front	front	ADJ
fbem-2025	52	98	guidance	guidance	NOUN
fbem-2025	52	99	;	;	PUNCT
fbem-2025	52	100	strengthen	strengthen	VERB
fbem-2025	52	101	external	external	ADJ
fbem-2025	52	102	coordination	coordination	NOUN
fbem-2025	52	103	,	,	PUNCT
fbem-2025	52	104	provide	provide	VERB
fbem-2025	52	105	services	service	NOUN
fbem-2025	52	106	to	to	PART
fbem-2025	52	107	ensure	ensure	VERB
fbem-2025	52	108	;	;	PUNCT
fbem-2025	52	109	develop	develop	VERB
fbem-2025	52	110	a	a	DET
fbem-2025	52	111	reporting	reporting	NOUN
fbem-2025	52	112	framework	framework	NOUN
fbem-2025	52	113	,	,	PUNCT
fbem-2025	52	114	strengthen	strengthen	VERB
fbem-2025	52	115	the	the	DET
fbem-2025	52	116	results	result	NOUN
fbem-2025	52	117	of	of	ADP
fbem-2025	52	118	control	control	NOUN
fbem-2025	52	119	in	in	ADP
fbem-2025	52	120	four	four	NUM
fbem-2025	52	121	areas	area	NOUN
fbem-2025	52	122	.	.	PUNCT
fbem-2025	53	1	3.1.3	3.1.3	X
fbem-2025	53	2	.	.	PUNCT
fbem-2025	53	3	implementing	implement	VERB
fbem-2025	53	4	a	a	DET
fbem-2025	53	5	comprehensive	comprehensive	ADJ
fbem-2025	53	6	audit	audit	NOUN
fbem-2025	53	7	according	accord	VERB
fbem-2025	53	8	to	to	ADP
fbem-2025	53	9	the	the	DET
fbem-2025	53	10	party	party	NOUN
fbem-2025	53	11	central	central	PROPN
fbem-2025	53	12	committee	committee	NOUN
fbem-2025	53	13	's	's	PART
fbem-2025	53	14	technical	technical	ADJ
fbem-2025	53	15	requirements	requirement	NOUN
fbem-2025	53	16	and	and	CCONJ
fbem-2025	53	17	the	the	DET
fbem-2025	53	18	spirit	spirit	NOUN
fbem-2025	53	19	of	of	ADP
fbem-2025	53	20	documents	document	NOUN
fbem-2025	53	21	related	relate	VERB
fbem-2025	53	22	to	to	ADP
fbem-2025	53	23	environmental	environmental	ADJ
fbem-2025	53	24	resource	resource	NOUN
fbem-2025	53	25	auditing	auditing	NOUN
fbem-2025	53	26	for	for	ADP
fbem-2025	53	27	leading	leading	NOUN
fbem-2025	53	28	cadres	cadre	NOUN
fbem-2025	53	29	of	of	ADP
fbem-2025	53	30	enterprises	enterprise	NOUN
fbem-2025	53	31	,	,	PUNCT
fbem-2025	53	32	governments	government	NOUN
fbem-2025	53	33	at	at	ADP
fbem-2025	53	34	all	all	DET
fbem-2025	53	35	levels	level	NOUN
fbem-2025	53	36	and	and	CCONJ
fbem-2025	53	37	relevant	relevant	ADJ
fbem-2025	53	38	work	work	NOUN
fbem-2025	53	39	departments	department	NOUN
fbem-2025	53	40	should	should	AUX
fbem-2025	53	41	reflect	reflect	VERB
fbem-2025	53	42	quickly	quickly	ADV
fbem-2025	53	43	on	on	ADP
fbem-2025	53	44	the	the	DET
fbem-2025	53	45	problems	problem	NOUN
fbem-2025	53	46	found	find	VERB
fbem-2025	53	47	and	and	CCONJ
fbem-2025	53	48	take	take	VERB
fbem-2025	53	49	timely	timely	ADJ
fbem-2025	53	50	response	response	NOUN
fbem-2025	53	51	procedures	procedure	NOUN
fbem-2025	53	52	to	to	PART
fbem-2025	53	53	efficiently	efficiently	ADV
fbem-2025	53	54	complete	complete	VERB
fbem-2025	53	55	the	the	DET
fbem-2025	53	56	work	work	NOUN
fbem-2025	53	57	tasks	task	NOUN
fbem-2025	53	58	assigned	assign	VERB
fbem-2025	53	59	by	by	ADP
fbem-2025	53	60	various	various	ADJ
fbem-2025	53	61	departments	department	NOUN
fbem-2025	53	62	at	at	ADP
fbem-2025	53	63	higher	high	ADJ
fbem-2025	53	64	levels	level	NOUN
fbem-2025	53	65	.	.	PUNCT
fbem-2025	54	1	in	in	ADP
fbem-2025	54	2	this	this	DET
fbem-2025	54	3	process	process	NOUN
fbem-2025	54	4	,	,	PUNCT
fbem-2025	54	5	auditors	auditor	NOUN
fbem-2025	54	6	should	should	AUX
fbem-2025	54	7	always	always	ADV
fbem-2025	54	8	clarify	clarify	VERB
fbem-2025	54	9	the	the	DET
fbem-2025	54	10	audit	audit	NOUN
fbem-2025	54	11	objective	objective	ADV
fbem-2025	54	12	-	-	PUNCT
fbem-2025	54	13	oriented	orient	VERB
fbem-2025	54	14	principles	principle	NOUN
fbem-2025	54	15	,	,	PUNCT
fbem-2025	54	16	strengthen	strengthen	VERB
fbem-2025	54	17	operational	operational	ADJ
fbem-2025	54	18	supervision	supervision	NOUN
fbem-2025	54	19	and	and	CCONJ
fbem-2025	54	20	control	control	NOUN
fbem-2025	54	21	,	,	PUNCT
fbem-2025	54	22	quickly	quickly	ADV
fbem-2025	54	23	identify	identify	VERB
fbem-2025	54	24	the	the	DET
fbem-2025	54	25	risks	risk	NOUN
fbem-2025	54	26	of	of	ADP
fbem-2025	54	27	material	material	NOUN
fbem-2025	54	28	misstatement	misstatement	NOUN
fbem-2025	54	29	at	at	ADP
fbem-2025	54	30	different	different	ADJ
fbem-2025	54	31	levels	level	NOUN
fbem-2025	54	32	and	and	CCONJ
fbem-2025	54	33	take	take	VERB
fbem-2025	54	34	corresponding	corresponding	ADJ
fbem-2025	54	35	countermeasures	countermeasure	NOUN
fbem-2025	54	36	accordingly	accordingly	ADV
fbem-2025	54	37	and	and	CCONJ
fbem-2025	54	38	systematically	systematically	ADV
fbem-2025	54	39	analyze	analyze	VERB
fbem-2025	54	40	and	and	CCONJ
fbem-2025	54	41	organize	organize	VERB
fbem-2025	54	42	the	the	DET
fbem-2025	54	43	results	result	NOUN
fbem-2025	54	44	,	,	PUNCT
fbem-2025	54	45	and	and	CCONJ
fbem-2025	54	46	use	use	VERB
fbem-2025	54	47	the	the	DET
fbem-2025	54	48	method	method	NOUN
fbem-2025	54	49	of	of	ADP
fbem-2025	54	50	table	table	NOUN
fbem-2025	54	51	evaluation	evaluation	NOUN
fbem-2025	54	52	to	to	PART
fbem-2025	54	53	summarize	summarize	VERB
fbem-2025	54	54	and	and	CCONJ
fbem-2025	54	55	analyze	analyze	VERB
fbem-2025	54	56	the	the	DET
fbem-2025	54	57	analyzed	analyze	VERB
fbem-2025	54	58	data	data	NOUN
fbem-2025	54	59	model	model	NOUN
fbem-2025	54	60	.	.	PUNCT
fbem-2025	55	1	based	base	VERB
fbem-2025	55	2	on	on	ADP
fbem-2025	55	3	the	the	DET
fbem-2025	55	4	current	current	ADJ
fbem-2025	55	5	situation	situation	NOUN
fbem-2025	55	6	of	of	ADP
fbem-2025	55	7	natural	natural	ADJ
fbem-2025	55	8	resources	resource	NOUN
fbem-2025	55	9	in	in	ADP
fbem-2025	55	10	city	city	NOUN
fbem-2025	55	11	s	s	PROPN
fbem-2025	55	12	,	,	PUNCT
fbem-2025	55	13	especially	especially	ADV
fbem-2025	55	14	the	the	DET
fbem-2025	55	15	results	result	NOUN
fbem-2025	55	16	of	of	ADP
fbem-2025	55	17	forest	forest	NOUN
fbem-2025	55	18	audit	audit	NOUN
fbem-2025	55	19	procedures	procedure	NOUN
fbem-2025	55	20	should	should	AUX
fbem-2025	55	21	be	be	AUX
fbem-2025	55	22	the	the	DET
fbem-2025	55	23	focus	focus	NOUN
fbem-2025	55	24	of	of	ADP
fbem-2025	55	25	attention	attention	NOUN
fbem-2025	55	26	,	,	PUNCT
fbem-2025	55	27	and	and	CCONJ
fbem-2025	55	28	the	the	DET
fbem-2025	55	29	following	follow	VERB
fbem-2025	55	30	aspects	aspect	NOUN
fbem-2025	55	31	should	should	AUX
fbem-2025	55	32	be	be	AUX
fbem-2025	55	33	done	do	VERB
fbem-2025	55	34	:	:	PUNCT
fbem-2025	55	35	first	first	ADV
fbem-2025	55	36	,	,	PUNCT
fbem-2025	55	37	all	all	DET
fbem-2025	55	38	audit	audit	NOUN
fbem-2025	55	39	procedures	procedure	NOUN
fbem-2025	55	40	must	must	AUX
fbem-2025	55	41	be	be	AUX
fbem-2025	55	42	carried	carry	VERB
fbem-2025	55	43	out	out	ADP
fbem-2025	55	44	based	base	VERB
fbem-2025	55	45	on	on	ADP
fbem-2025	55	46	national	national	ADJ
fbem-2025	55	47	laws	law	NOUN
fbem-2025	55	48	and	and	CCONJ
fbem-2025	55	49	regulations	regulation	NOUN
fbem-2025	55	50	,	,	PUNCT
fbem-2025	55	51	and	and	CCONJ
fbem-2025	55	52	on	on	ADP
fbem-2025	55	53	this	this	DET
fbem-2025	55	54	basis	basis	NOUN
fbem-2025	55	55	,	,	PUNCT
fbem-2025	55	56	the	the	DET
fbem-2025	55	57	specific	specific	ADJ
fbem-2025	55	58	implementation	implementation	NOUN
fbem-2025	55	59	of	of	ADP
fbem-2025	55	60	the	the	DET
fbem-2025	55	61	ecological	ecological	ADJ
fbem-2025	55	62	compensation	compensation	NOUN
fbem-2025	55	63	system	system	NOUN
fbem-2025	55	64	and	and	CCONJ
fbem-2025	55	65	property	property	NOUN
fbem-2025	55	66	rights	right	NOUN
fbem-2025	55	67	system	system	NOUN
fbem-2025	55	68	and	and	CCONJ
fbem-2025	55	69	the	the	DET
fbem-2025	55	70	effectiveness	effectiveness	NOUN
fbem-2025	55	71	of	of	ADP
fbem-2025	55	72	its	its	PRON
fbem-2025	55	73	specific	specific	ADJ
fbem-2025	55	74	work	work	NOUN
fbem-2025	55	75	procedures	procedure	NOUN
fbem-2025	55	76	should	should	AUX
fbem-2025	55	77	be	be	AUX
fbem-2025	55	78	controlled	control	VERB
fbem-2025	55	79	and	and	CCONJ
fbem-2025	55	80	tested	test	VERB
fbem-2025	55	81	;	;	PUNCT
fbem-2025	55	82	second	second	X
fbem-2025	55	83	,	,	PUNCT
fbem-2025	55	84	major	major	ADJ
fbem-2025	55	85	decisions	decision	NOUN
fbem-2025	55	86	in	in	ADP
fbem-2025	55	87	the	the	DET
fbem-2025	55	88	field	field	NOUN
fbem-2025	55	89	of	of	ADP
fbem-2025	55	90	local	local	ADJ
fbem-2025	55	91	natural	natural	ADJ
fbem-2025	55	92	resources	resource	NOUN
fbem-2025	55	93	management	management	NOUN
fbem-2025	55	94	and	and	CCONJ
fbem-2025	55	95	their	their	PRON
fbem-2025	55	96	procedures	procedure	NOUN
fbem-2025	55	97	;	;	PUNCT
fbem-2025	55	98	third	third	ADV
fbem-2025	55	99	,	,	PUNCT
fbem-2025	55	100	actively	actively	ADV
fbem-2025	55	101	carry	carry	VERB
fbem-2025	55	102	out	out	ADP
fbem-2025	55	103	goal	goal	NOUN
fbem-2025	55	104	-	-	PUNCT
fbem-2025	55	105	oriented	orient	VERB
fbem-2025	55	106	audits	audits	NOUN
fbem-2025	55	107	of	of	ADP
fbem-2025	55	108	natural	natural	ADJ
fbem-2025	55	109	resources	resource	NOUN
fbem-2025	55	110	management	management	NOUN
fbem-2025	55	111	work	work	NOUN
fbem-2025	55	112	,	,	PUNCT
fbem-2025	55	113	always	always	ADV
fbem-2025	55	114	putting	put	VERB
fbem-2025	55	115	the	the	DET
fbem-2025	55	116	goal	goal	NOUN
fbem-2025	55	117	of	of	ADP
fbem-2025	55	118	saving	save	VERB
fbem-2025	55	119	natural	natural	ADJ
fbem-2025	55	120	resources	resource	NOUN
fbem-2025	55	121	assets	asset	NOUN
fbem-2025	55	122	in	in	ADP
fbem-2025	55	123	the	the	DET
fbem-2025	55	124	first	first	ADJ
fbem-2025	55	125	place	place	NOUN
fbem-2025	55	126	;	;	PUNCT
fbem-2025	55	127	fourth	fourth	ADV
fbem-2025	55	128	,	,	PUNCT
fbem-2025	55	129	increase	increase	VERB
fbem-2025	55	130	the	the	DET
fbem-2025	55	131	supervision	supervision	NOUN
fbem-2025	55	132	of	of	ADP
fbem-2025	55	133	the	the	DET
fbem-2025	55	134	inventory	inventory	NOUN
fbem-2025	55	135	of	of	ADP
fbem-2025	55	136	resource	resource	NOUN
fbem-2025	55	137	assets	asset	NOUN
fbem-2025	55	138	and	and	CCONJ
fbem-2025	55	139	the	the	DET
fbem-2025	55	140	strict	strict	ADJ
fbem-2025	55	141	control	control	NOUN
fbem-2025	55	142	of	of	ADP
fbem-2025	55	143	depreciation	depreciation	NOUN
fbem-2025	55	144	and	and	CCONJ
fbem-2025	55	145	accrual	accrual	ADJ
fbem-2025	55	146	work	work	NOUN
fbem-2025	55	147	;	;	PUNCT
fbem-2025	55	148	fifth	fifth	ADJ
fbem-2025	55	149	,	,	PUNCT
fbem-2025	55	150	audit	audit	NOUN
fbem-2025	55	151	all	all	DET
fbem-2025	55	152	work	work	NOUN
fbem-2025	55	153	operations	operation	NOUN
fbem-2025	55	154	involving	involve	VERB
fbem-2025	55	155	natural	natural	ADJ
fbem-2025	55	156	resources	resource	NOUN
fbem-2025	55	157	management	management	NOUN
fbem-2025	55	158	funds	fund	NOUN
fbem-2025	55	159	.	.	PUNCT
fbem-2025	56	1	ultimately	ultimately	ADV
fbem-2025	56	2	,	,	PUNCT
fbem-2025	56	3	the	the	DET
fbem-2025	56	4	audit	audit	NOUN
fbem-2025	56	5	examined	examine	VERB
fbem-2025	56	6	the	the	DET
fbem-2025	56	7	effective	effective	ADJ
fbem-2025	56	8	use	use	NOUN
fbem-2025	56	9	of	of	ADP
fbem-2025	56	10	financial	financial	ADJ
fbem-2025	56	11	resources	resource	NOUN
fbem-2025	56	12	invested	invest	VERB
fbem-2025	56	13	by	by	ADP
fbem-2025	56	14	the	the	DET
fbem-2025	56	15	s	s	PROPN
fbem-2025	56	16	municipality	municipality	NOUN
fbem-2025	56	17	in	in	ADP
fbem-2025	56	18	specific	specific	ADJ
fbem-2025	56	19	areas	area	NOUN
fbem-2025	56	20	of	of	ADP
fbem-2025	56	21	work	work	NOUN
fbem-2025	56	22	,	,	PUNCT
fbem-2025	56	23	such	such	ADJ
fbem-2025	56	24	as	as	ADP
fbem-2025	56	25	air	air	NOUN
fbem-2025	56	26	pollution	pollution	NOUN
fbem-2025	56	27	control	control	NOUN
fbem-2025	56	28	and	and	CCONJ
fbem-2025	56	29	sewage	sewage	NOUN
fbem-2025	56	30	treatment	treatment	NOUN
fbem-2025	56	31	,	,	PUNCT
fbem-2025	56	32	and	and	CCONJ
fbem-2025	56	33	analyzed	analyze	VERB
fbem-2025	56	34	the	the	DET
fbem-2025	56	35	economic	economic	ADJ
fbem-2025	56	36	indicators	indicator	NOUN
fbem-2025	56	37	to	to	PART
fbem-2025	56	38	determine	determine	VERB
fbem-2025	56	39	their	their	PRON
fbem-2025	56	40	weighting	weighting	NOUN
fbem-2025	56	41	based	base	VERB
fbem-2025	56	42	on	on	ADP
fbem-2025	56	43	the	the	DET
fbem-2025	56	44	results	result	NOUN
fbem-2025	56	45	of	of	ADP
fbem-2025	56	46	market	market	NOUN
fbem-2025	56	47	surveys	survey	NOUN
fbem-2025	56	48	.	.	PUNCT
fbem-2025	57	1	in	in	ADP
fbem-2025	57	2	terms	term	NOUN
fbem-2025	57	3	of	of	ADP
fbem-2025	57	4	financial	financial	ADJ
fbem-2025	57	5	investment	investment	NOUN
fbem-2025	57	6	in	in	ADP
fbem-2025	57	7	natural	natural	ADJ
fbem-2025	57	8	assets	asset	NOUN
fbem-2025	57	9	and	and	CCONJ
fbem-2025	57	10	the	the	DET
fbem-2025	57	11	use	use	NOUN
fbem-2025	57	12	of	of	ADP
fbem-2025	57	13	special	special	ADJ
fbem-2025	57	14	funds	fund	NOUN
fbem-2025	57	15	allocated	allocate	VERB
fbem-2025	57	16	by	by	ADP
fbem-2025	57	17	higher	high	ADJ
fbem-2025	57	18	levels	level	NOUN
fbem-2025	57	19	,	,	PUNCT
fbem-2025	57	20	the	the	DET
fbem-2025	57	21	leadership	leadership	NOUN
fbem-2025	57	22	of	of	ADP
fbem-2025	57	23	city	city	NOUN
fbem-2025	57	24	s	s	PART
fbem-2025	57	25	has	have	AUX
fbem-2025	57	26	accomplished	accomplish	VERB
fbem-2025	57	27	relatively	relatively	ADV
fbem-2025	57	28	well	well	ADV
fbem-2025	57	29	,	,	PUNCT
fbem-2025	57	30	and	and	CCONJ
fbem-2025	57	31	no	no	DET
fbem-2025	57	32	private	private	ADJ
fbem-2025	57	33	misappropriation	misappropriation	NOUN
fbem-2025	57	34	of	of	ADP
fbem-2025	57	35	various	various	ADJ
fbem-2025	57	36	earmarked	earmark	VERB
fbem-2025	57	37	funds	fund	NOUN
fbem-2025	57	38	or	or	CCONJ
fbem-2025	57	39	public	public	ADJ
fbem-2025	57	40	welfare	welfare	NOUN
fbem-2025	57	41	funds	fund	NOUN
fbem-2025	57	42	was	be	AUX
fbem-2025	57	43	found	find	VERB
fbem-2025	57	44	throughout	throughout	ADP
fbem-2025	57	45	the	the	DET
fbem-2025	57	46	business	business	NOUN
fbem-2025	57	47	cycle	cycle	NOUN
fbem-2025	57	48	audit	audit	NOUN
fbem-2025	57	49	.	.	PUNCT
fbem-2025	58	1	such	such	ADJ
fbem-2025	58	2	results	result	NOUN
fbem-2025	58	3	also	also	ADV
fbem-2025	58	4	indicate	indicate	VERB
fbem-2025	58	5	that	that	SCONJ
fbem-2025	58	6	the	the	DET
fbem-2025	58	7	leadership	leadership	NOUN
fbem-2025	58	8	of	of	ADP
fbem-2025	58	9	city	city	NOUN
fbem-2025	58	10	s	s	PART
fbem-2025	58	11	has	have	AUX
fbem-2025	58	12	accomplished	accomplish	VERB
fbem-2025	58	13	a	a	DET
fbem-2025	58	14	fair	fair	ADJ
fbem-2025	58	15	degree	degree	NOUN
fbem-2025	58	16	of	of	ADP
fbem-2025	58	17	environmental	environmental	ADJ
fbem-2025	58	18	protection	protection	NOUN
fbem-2025	58	19	within	within	ADP
fbem-2025	58	20	its	its	PRON
fbem-2025	58	21	own	own	ADJ
fbem-2025	58	22	area	area	NOUN
fbem-2025	58	23	of	of	ADP
fbem-2025	58	24	responsibility	responsibility	NOUN
fbem-2025	58	25	throughout	throughout	ADP
fbem-2025	58	26	its	its	PRON
fbem-2025	58	27	term	term	NOUN
fbem-2025	58	28	of	of	ADP
fbem-2025	58	29	office	office	NOUN
fbem-2025	58	30	,	,	PUNCT
fbem-2025	58	31	in	in	ADP
fbem-2025	58	32	terms	term	NOUN
fbem-2025	58	33	of	of	ADP
fbem-2025	58	34	ecological	ecological	ADJ
fbem-2025	58	35	and	and	CCONJ
fbem-2025	58	36	environmental	environmental	ADJ
fbem-2025	58	37	governance	governance	NOUN
fbem-2025	58	38	and	and	CCONJ
fbem-2025	58	39	protection	protection	NOUN
fbem-2025	58	40	,	,	PUNCT
fbem-2025	58	41	especially	especially	ADV
fbem-2025	58	42	in	in	ADP
fbem-2025	58	43	terms	term	NOUN
fbem-2025	58	44	of	of	ADP
fbem-2025	58	45	the	the	DET
fbem-2025	58	46	city	city	NOUN
fbem-2025	58	47	has	have	AUX
fbem-2025	58	48	done	do	VERB
fbem-2025	58	49	a	a	DET
fbem-2025	58	50	good	good	ADJ
fbem-2025	58	51	job	job	NOUN
fbem-2025	58	52	of	of	ADP
fbem-2025	58	53	fulfilling	fulfil	VERB
fbem-2025	58	54	its	its	PRON
fbem-2025	58	55	responsibilities	responsibility	NOUN
fbem-2025	58	56	in	in	ADP
fbem-2025	58	57	terms	term	NOUN
fbem-2025	58	58	of	of	ADP
fbem-2025	58	59	ecological	ecological	ADJ
fbem-2025	58	60	management	management	NOUN
fbem-2025	58	61	and	and	CCONJ
fbem-2025	58	62	protection	protection	NOUN
fbem-2025	58	63	,	,	PUNCT
fbem-2025	58	64	especially	especially	ADV
fbem-2025	58	65	in	in	ADP
fbem-2025	58	66	terms	term	NOUN
fbem-2025	58	67	of	of	ADP
fbem-2025	58	68	economic	economic	ADJ
fbem-2025	58	69	policy	policy	NOUN
fbem-2025	58	70	.	.	PUNCT
fbem-2025	59	1	however	however	ADV
fbem-2025	59	2	,	,	PUNCT
fbem-2025	59	3	there	there	PRON
fbem-2025	59	4	are	be	VERB
fbem-2025	59	5	some	some	DET
fbem-2025	59	6	unsatisfactory	unsatisfactory	ADJ
fbem-2025	59	7	issues	issue	NOUN
fbem-2025	59	8	,	,	PUNCT
fbem-2025	59	9	such	such	ADJ
fbem-2025	59	10	as	as	ADP
fbem-2025	59	11	the	the	DET
fbem-2025	59	12	failure	failure	NOUN
fbem-2025	59	13	to	to	PART
fbem-2025	59	14	do	do	AUX
fbem-2025	59	15	a	a	DET
fbem-2025	59	16	proper	proper	ADJ
fbem-2025	59	17	job	job	NOUN
fbem-2025	59	18	of	of	ADP
fbem-2025	59	19	investigating	investigate	VERB
fbem-2025	59	20	the	the	DET
fbem-2025	59	21	sources	source	NOUN
fbem-2025	59	22	of	of	ADP
fbem-2025	59	23	sewage	sewage	NOUN
fbem-2025	59	24	and	and	CCONJ
fbem-2025	59	25	regulating	regulate	VERB
fbem-2025	59	26	the	the	DET
fbem-2025	59	27	emission	emission	NOUN
fbem-2025	59	28	of	of	ADP
fbem-2025	59	29	air	air	NOUN
fbem-2025	59	30	pollutants	pollutant	NOUN
fbem-2025	59	31	.	.	PUNCT
fbem-2025	60	1	in	in	ADP
fbem-2025	60	2	response	response	NOUN
fbem-2025	60	3	to	to	ADP
fbem-2025	60	4	these	these	DET
fbem-2025	60	5	more	more	ADV
fbem-2025	60	6	difficult	difficult	ADJ
fbem-2025	60	7	issues	issue	NOUN
fbem-2025	60	8	,	,	PUNCT
fbem-2025	60	9	the	the	DET
fbem-2025	60	10	auditors	auditor	NOUN
fbem-2025	60	11	failed	fail	VERB
fbem-2025	60	12	to	to	PART
fbem-2025	60	13	set	set	VERB
fbem-2025	60	14	up	up	ADP
fbem-2025	60	15	an	an	DET
fbem-2025	60	16	expert	expert	NOUN
fbem-2025	60	17	investigation	investigation	NOUN
fbem-2025	60	18	team	team	NOUN
fbem-2025	60	19	to	to	PART
fbem-2025	60	20	approve	approve	VERB
fbem-2025	60	21	the	the	DET
fbem-2025	60	22	city	city	NOUN
fbem-2025	60	23	’s	’s	PART
fbem-2025	60	24	multiple	multiple	ADJ
fbem-2025	60	25	pollutant	pollutant	ADJ
fbem-2025	60	26	outfalls	outfall	NOUN
fbem-2025	60	27	as	as	ADV
fbem-2025	60	28	soon	soon	ADV
fbem-2025	60	29	as	as	ADP
fbem-2025	60	30	possible	possible	ADJ
fbem-2025	60	31	,	,	PUNCT
fbem-2025	60	32	and	and	CCONJ
fbem-2025	60	33	also	also	ADV
fbem-2025	60	34	failed	fail	VERB
fbem-2025	60	35	to	to	PART
fbem-2025	60	36	complete	complete	VERB
fbem-2025	60	37	the	the	DET
fbem-2025	60	38	solution	solution	NOUN
fbem-2025	60	39	to	to	ADP
fbem-2025	60	40	the	the	DET
fbem-2025	60	41	problem	problem	NOUN
fbem-2025	60	42	of	of	ADP
fbem-2025	60	43	residential	residential	ADJ
fbem-2025	60	44	sewage	sewage	NOUN
fbem-2025	60	45	discharge	discharge	NOUN
fbem-2025	60	46	,	,	PUNCT
fbem-2025	60	47	and	and	CCONJ
fbem-2025	60	48	did	do	AUX
fbem-2025	60	49	not	not	PART
fbem-2025	60	50	further	far	ADV
fbem-2025	60	51	implement	implement	VERB
fbem-2025	60	52	the	the	DET
fbem-2025	60	53	effective	effective	ADJ
fbem-2025	60	54	performance	performance	NOUN
fbem-2025	60	55	of	of	ADP
fbem-2025	60	56	specific	specific	ADJ
fbem-2025	60	57	responsible	responsible	ADJ
fbem-2025	60	58	persons	person	NOUN
fbem-2025	60	59	,	,	PUNCT
fbem-2025	60	60	and	and	CCONJ
fbem-2025	60	61	then	then	ADV
fbem-2025	60	62	also	also	ADV
fbem-2025	60	63	failed	fail	VERB
fbem-2025	60	64	to	to	PART
fbem-2025	60	65	provide	provide	VERB
fbem-2025	60	66	objective	objective	ADJ
fbem-2025	60	67	and	and	CCONJ
fbem-2025	60	68	scientific	scientific	ADJ
fbem-2025	60	69	audit	audit	NOUN
fbem-2025	60	70	evaluation	evaluation	NOUN
fbem-2025	60	71	and	and	CCONJ
fbem-2025	60	72	audit	audit	NOUN
fbem-2025	60	73	opinions	opinion	NOUN
fbem-2025	60	74	.	.	PUNCT
fbem-2025	61	1	3.2	3.2	NUM
fbem-2025	61	2	.	.	PUNCT
fbem-2025	62	1	existing	exist	VERB
fbem-2025	62	2	problems	problem	NOUN
fbem-2025	62	3	of	of	ADP
fbem-2025	62	4	natural	natural	ADJ
fbem-2025	62	5	resource	resource	NOUN
fbem-2025	62	6	asset	asset	NOUN
fbem-2025	62	7	exit	exit	NOUN
fbem-2025	62	8	audit	audit	NOUN
fbem-2025	62	9	in	in	ADP
fbem-2025	62	10	s	s	PROPN
fbem-2025	62	11	city	city	NOUN
fbem-2025	62	12	3.2.1	3.2.1	NUM
fbem-2025	62	13	.	.	PUNCT
fbem-2025	62	14	difficult	difficult	ADJ
fbem-2025	62	15	to	to	PART
fbem-2025	62	16	obtain	obtain	VERB
fbem-2025	62	17	audit	audit	NOUN
fbem-2025	62	18	data	datum	NOUN
fbem-2025	62	19	due	due	ADP
fbem-2025	62	20	to	to	ADP
fbem-2025	62	21	the	the	DET
fbem-2025	62	22	diversity	diversity	NOUN
fbem-2025	62	23	of	of	ADP
fbem-2025	62	24	natural	natural	ADJ
fbem-2025	62	25	resources	resource	NOUN
fbem-2025	62	26	and	and	CCONJ
fbem-2025	62	27	the	the	DET
fbem-2025	62	28	ease	ease	NOUN
fbem-2025	62	29	of	of	ADP
fbem-2025	62	30	their	their	PRON
fbem-2025	62	31	management	management	NOUN
fbem-2025	62	32	,	,	PUNCT
fbem-2025	62	33	it	it	PRON
fbem-2025	62	34	is	be	AUX
fbem-2025	62	35	important	important	ADJ
fbem-2025	62	36	to	to	PART
fbem-2025	62	37	manage	manage	VERB
fbem-2025	62	38	natural	natural	ADJ
fbem-2025	62	39	resource	resource	NOUN
fbem-2025	62	40	assets	asset	NOUN
fbem-2025	62	41	in	in	ADP
fbem-2025	62	42	a	a	DET
fbem-2025	62	43	disaggregated	disaggregate	VERB
fbem-2025	62	44	manner	manner	NOUN
fbem-2025	62	45	.	.	PUNCT
fbem-2025	63	1	at	at	ADP
fbem-2025	63	2	the	the	DET
fbem-2025	63	3	same	same	ADJ
fbem-2025	63	4	time	time	NOUN
fbem-2025	63	5	,	,	PUNCT
fbem-2025	63	6	the	the	DET
fbem-2025	63	7	approach	approach	NOUN
fbem-2025	63	8	to	to	ADP
fbem-2025	63	9	data	datum	NOUN
fbem-2025	63	10	collection	collection	NOUN
fbem-2025	63	11	and	and	CCONJ
fbem-2025	63	12	cost	cost	NOUN
fbem-2025	63	13	management	management	NOUN
fbem-2025	63	14	should	should	AUX
fbem-2025	63	15	be	be	AUX
fbem-2025	63	16	changed	change	VERB
fbem-2025	63	17	in	in	ADP
fbem-2025	63	18	conjunction	conjunction	NOUN
fbem-2025	63	19	with	with	ADP
fbem-2025	63	20	the	the	DET
fbem-2025	63	21	characteristics	characteristic	NOUN
fbem-2025	63	22	of	of	ADP
fbem-2025	63	23	natural	natural	ADJ
fbem-2025	63	24	resource	resource	NOUN
fbem-2025	63	25	assets	asset	NOUN
fbem-2025	63	26	of	of	ADP
fbem-2025	63	27	different	different	ADJ
fbem-2025	63	28	companies	company	NOUN
fbem-2025	63	29	and	and	CCONJ
fbem-2025	63	30	institutions	institution	NOUN
fbem-2025	63	31	.	.	PUNCT
fbem-2025	64	1	the	the	DET
fbem-2025	64	2	different	different	ADJ
fbem-2025	64	3	types	type	NOUN
fbem-2025	64	4	of	of	ADP
fbem-2025	64	5	natural	natural	ADJ
fbem-2025	64	6	resource	resource	NOUN
fbem-2025	64	7	assets	asset	NOUN
fbem-2025	64	8	pose	pose	VERB
fbem-2025	64	9	a	a	DET
fbem-2025	64	10	significant	significant	ADJ
fbem-2025	64	11	challenge	challenge	NOUN
fbem-2025	64	12	to	to	ADP
fbem-2025	64	13	auditors	auditor	NOUN
fbem-2025	64	14	in	in	ADP
fbem-2025	64	15	terms	term	NOUN
fbem-2025	64	16	of	of	ADP
fbem-2025	64	17	evidence	evidence	NOUN
fbem-2025	64	18	collection	collection	NOUN
fbem-2025	64	19	.	.	PUNCT
fbem-2025	65	1	from	from	ADP
fbem-2025	65	2	time	time	NOUN
fbem-2025	65	3	to	to	ADP
fbem-2025	65	4	time	time	NOUN
fbem-2025	65	5	,	,	PUNCT
fbem-2025	65	6	various	various	ADJ
fbem-2025	65	7	problems	problem	NOUN
fbem-2025	65	8	are	be	AUX
fbem-2025	65	9	encountered	encounter	VERB
fbem-2025	65	10	in	in	ADP
fbem-2025	65	11	the	the	DET
fbem-2025	65	12	early	early	ADJ
fbem-2025	65	13	stages	stage	NOUN
fbem-2025	65	14	of	of	ADP
fbem-2025	65	15	audit	audit	NOUN
fbem-2025	65	16	evidence	evidence	NOUN
fbem-2025	65	17	acquisition	acquisition	NOUN
fbem-2025	65	18	,	,	PUNCT
fbem-2025	65	19	such	such	ADJ
fbem-2025	65	20	as	as	ADP
fbem-2025	65	21	poor	poor	ADJ
fbem-2025	65	22	data	datum	NOUN
fbem-2025	65	23	collection	collection	NOUN
fbem-2025	65	24	tracking	tracking	NOUN
fbem-2025	65	25	systems	system	NOUN
fbem-2025	65	26	between	between	ADP
fbem-2025	65	27	departments	department	NOUN
fbem-2025	65	28	.	.	PUNCT
fbem-2025	66	1	in	in	ADP
fbem-2025	66	2	addition	addition	NOUN
fbem-2025	66	3	,	,	PUNCT
fbem-2025	66	4	in	in	ADP
fbem-2025	66	5	the	the	DET
fbem-2025	66	6	field	field	NOUN
fbem-2025	66	7	investigation	investigation	NOUN
fbem-2025	66	8	of	of	ADP
fbem-2025	66	9	specific	specific	ADJ
fbem-2025	66	10	operations	operation	NOUN
fbem-2025	66	11	,	,	PUNCT
fbem-2025	66	12	it	it	PRON
fbem-2025	66	13	can	can	AUX
fbem-2025	66	14	be	be	AUX
fbem-2025	66	15	found	find	VERB
fbem-2025	66	16	that	that	SCONJ
fbem-2025	66	17	auditors	auditor	NOUN
fbem-2025	66	18	can	can	AUX
fbem-2025	66	19	not	not	PART
fbem-2025	66	20	find	find	VERB
fbem-2025	66	21	the	the	DET
fbem-2025	66	22	corresponding	correspond	VERB
fbem-2025	66	23	database	database	NOUN
fbem-2025	66	24	information	information	NOUN
fbem-2025	66	25	and	and	CCONJ
fbem-2025	66	26	thus	thus	ADV
fbem-2025	66	27	can	can	AUX
fbem-2025	66	28	not	not	PART
fbem-2025	66	29	continue	continue	VERB
fbem-2025	66	30	the	the	DET
fbem-2025	66	31	audit	audit	NOUN
fbem-2025	66	32	work	work	NOUN
fbem-2025	66	33	,	,	PUNCT
fbem-2025	66	34	which	which	PRON
fbem-2025	66	35	finally	finally	ADV
fbem-2025	66	36	makes	make	VERB
fbem-2025	66	37	it	it	PRON
fbem-2025	66	38	difficult	difficult	ADJ
fbem-2025	66	39	for	for	SCONJ
fbem-2025	66	40	auditors	auditor	NOUN
fbem-2025	66	41	to	to	PART
fbem-2025	66	42	issue	issue	VERB
fbem-2025	66	43	audit	audit	NOUN
fbem-2025	66	44	reports	report	NOUN
fbem-2025	66	45	with	with	ADP
fbem-2025	66	46	different	different	ADJ
fbem-2025	66	47	opinions	opinion	NOUN
fbem-2025	66	48	.	.	PUNCT
fbem-2025	67	1	3.2.2	3.2.2	NUM
fbem-2025	67	2	.	.	PUNCT
fbem-2025	67	3	related	relate	VERB
fbem-2025	67	4	losses	loss	NOUN
fbem-2025	67	5	are	be	AUX
fbem-2025	67	6	difficult	difficult	ADJ
fbem-2025	67	7	to	to	PART
fbem-2025	67	8	assess	assess	VERB
fbem-2025	67	9	because	because	SCONJ
fbem-2025	67	10	natural	natural	ADJ
fbem-2025	67	11	resource	resource	NOUN
fbem-2025	67	12	assets	asset	NOUN
fbem-2025	67	13	are	be	AUX
fbem-2025	67	14	so	so	ADV
fbem-2025	67	15	different	different	ADJ
fbem-2025	67	16	from	from	ADP
fbem-2025	67	17	other	other	ADJ
fbem-2025	67	18	types	type	NOUN
fbem-2025	67	19	of	of	ADP
fbem-2025	67	20	assets	asset	NOUN
fbem-2025	67	21	,	,	PUNCT
fbem-2025	67	22	there	there	PRON
fbem-2025	67	23	are	be	VERB
fbem-2025	67	24	no	no	DET
fbem-2025	67	25	established	establish	VERB
fbem-2025	67	26	standards	standard	NOUN
fbem-2025	67	27	for	for	ADP
fbem-2025	67	28	measuring	measure	VERB
fbem-2025	67	29	and	and	CCONJ
fbem-2025	67	30	accounting	account	VERB
fbem-2025	67	31	for	for	ADP
fbem-2025	67	32	the	the	DET
fbem-2025	67	33	depletion	depletion	NOUN
fbem-2025	67	34	of	of	ADP
fbem-2025	67	35	natural	natural	ADJ
fbem-2025	67	36	resource	resource	NOUN
fbem-2025	67	37	assets	asset	NOUN
fbem-2025	67	38	,	,	PUNCT
fbem-2025	67	39	making	make	VERB
fbem-2025	67	40	it	it	PRON
fbem-2025	67	41	impossible	impossible	ADJ
fbem-2025	67	42	to	to	PART
fbem-2025	67	43	correctly	correctly	ADV
fbem-2025	67	44	and	and	CCONJ
fbem-2025	67	45	reasonably	reasonably	ADV
fbem-2025	67	46	predict	predict	VERB
fbem-2025	67	47	economic	economic	ADJ
fbem-2025	67	48	losses	loss	NOUN
fbem-2025	67	49	.	.	PUNCT
fbem-2025	68	1	we	we	PRON
fbem-2025	68	2	need	need	VERB
fbem-2025	68	3	to	to	PART
fbem-2025	68	4	always	always	ADV
fbem-2025	68	5	be	be	AUX
fbem-2025	68	6	clear	clear	ADJ
fbem-2025	68	7	that	that	SCONJ
fbem-2025	68	8	the	the	DET
fbem-2025	68	9	consequences	consequence	NOUN
fbem-2025	68	10	of	of	ADP
fbem-2025	68	11	damaging	damage	VERB
fbem-2025	68	12	renewable	renewable	ADJ
fbem-2025	68	13	resource	resource	NOUN
fbem-2025	68	14	assets	asset	NOUN
fbem-2025	68	15	can	can	AUX
fbem-2025	68	16	not	not	PART
fbem-2025	68	17	be	be	AUX
fbem-2025	68	18	measured	measure	VERB
fbem-2025	68	19	in	in	ADP
fbem-2025	68	20	economic	economic	ADJ
fbem-2025	68	21	units	unit	NOUN
fbem-2025	68	22	.	.	PUNCT
fbem-2025	69	1	in	in	ADP
fbem-2025	69	2	today	today	NOUN
fbem-2025	69	3	's	's	PART
fbem-2025	69	4	230	230	NUM
fbem-2025	69	5	society	society	NOUN
fbem-2025	69	6	,	,	PUNCT
fbem-2025	69	7	people	people	NOUN
fbem-2025	69	8	are	be	AUX
fbem-2025	69	9	in	in	ADP
fbem-2025	69	10	the	the	DET
fbem-2025	69	11	process	process	NOUN
fbem-2025	69	12	of	of	ADP
fbem-2025	69	13	depleting	deplete	VERB
fbem-2025	69	14	the	the	DET
fbem-2025	69	15	products	product	NOUN
fbem-2025	69	16	of	of	ADP
fbem-2025	69	17	nature	nature	NOUN
fbem-2025	69	18	in	in	ADP
fbem-2025	69	19	order	order	NOUN
fbem-2025	69	20	to	to	PART
fbem-2025	69	21	satisfy	satisfy	VERB
fbem-2025	69	22	their	their	PRON
fbem-2025	69	23	own	own	ADJ
fbem-2025	69	24	needs	need	NOUN
fbem-2025	69	25	for	for	ADP
fbem-2025	69	26	survival	survival	NOUN
fbem-2025	69	27	and	and	CCONJ
fbem-2025	69	28	production	production	NOUN
fbem-2025	69	29	.	.	PUNCT
fbem-2025	70	1	it	it	PRON
fbem-2025	70	2	is	be	AUX
fbem-2025	70	3	very	very	ADV
fbem-2025	70	4	important	important	ADJ
fbem-2025	70	5	to	to	PART
fbem-2025	70	6	clarify	clarify	VERB
fbem-2025	70	7	the	the	DET
fbem-2025	70	8	criteria	criterion	NOUN
fbem-2025	70	9	of	of	ADP
fbem-2025	70	10	reasonable	reasonable	ADJ
fbem-2025	70	11	use	use	NOUN
fbem-2025	70	12	of	of	ADP
fbem-2025	70	13	natural	natural	ADJ
fbem-2025	70	14	resources	resource	NOUN
fbem-2025	70	15	assets	asset	NOUN
fbem-2025	70	16	and	and	CCONJ
fbem-2025	70	17	to	to	PART
fbem-2025	70	18	establish	establish	VERB
fbem-2025	70	19	the	the	DET
fbem-2025	70	20	accountability	accountability	NOUN
fbem-2025	70	21	system	system	NOUN
fbem-2025	70	22	for	for	ADP
fbem-2025	70	23	violations	violation	NOUN
fbem-2025	70	24	.	.	PUNCT
fbem-2025	71	1	in	in	ADP
fbem-2025	71	2	addition	addition	NOUN
fbem-2025	71	3	,	,	PUNCT
fbem-2025	71	4	the	the	DET
fbem-2025	71	5	establishment	establishment	NOUN
fbem-2025	71	6	of	of	ADP
fbem-2025	71	7	scientific	scientific	ADJ
fbem-2025	71	8	criteria	criterion	NOUN
fbem-2025	71	9	for	for	ADP
fbem-2025	71	10	assessing	assess	VERB
fbem-2025	71	11	economic	economic	ADJ
fbem-2025	71	12	losses	loss	NOUN
fbem-2025	71	13	is	be	AUX
fbem-2025	71	14	also	also	ADV
fbem-2025	71	15	an	an	DET
fbem-2025	71	16	important	important	ADJ
fbem-2025	71	17	issue	issue	NOUN
fbem-2025	71	18	that	that	PRON
fbem-2025	71	19	needs	need	VERB
fbem-2025	71	20	to	to	PART
fbem-2025	71	21	be	be	AUX
fbem-2025	71	22	addressed	address	VERB
fbem-2025	71	23	urgently	urgently	ADV
fbem-2025	71	24	.	.	PUNCT
fbem-2025	72	1	3.2.3	3.2.3	X
fbem-2025	72	2	.	.	NOUN
fbem-2025	72	3	difficult	difficult	ADJ
fbem-2025	72	4	to	to	PART
fbem-2025	72	5	divide	divide	VERB
fbem-2025	72	6	the	the	DET
fbem-2025	72	7	responsible	responsible	ADJ
fbem-2025	72	8	body	body	NOUN
fbem-2025	72	9	in	in	ADP
fbem-2025	72	10	terms	term	NOUN
fbem-2025	72	11	of	of	ADP
fbem-2025	72	12	accountability	accountability	NOUN
fbem-2025	72	13	,	,	PUNCT
fbem-2025	72	14	due	due	ADP
fbem-2025	72	15	to	to	ADP
fbem-2025	72	16	the	the	DET
fbem-2025	72	17	different	different	ADJ
fbem-2025	72	18	degrees	degree	NOUN
fbem-2025	72	19	of	of	ADP
fbem-2025	72	20	direct	direct	ADJ
fbem-2025	72	21	or	or	CCONJ
fbem-2025	72	22	indirect	indirect	ADJ
fbem-2025	72	23	damage	damage	NOUN
fbem-2025	72	24	caused	cause	VERB
fbem-2025	72	25	to	to	ADP
fbem-2025	72	26	natural	natural	ADJ
fbem-2025	72	27	resource	resource	NOUN
fbem-2025	72	28	assets	asset	NOUN
fbem-2025	72	29	,	,	PUNCT
fbem-2025	72	30	the	the	DET
fbem-2025	72	31	economic	economic	ADJ
fbem-2025	72	32	responsibility	responsibility	NOUN
fbem-2025	72	33	and	and	CCONJ
fbem-2025	72	34	the	the	DET
fbem-2025	72	35	main	main	ADJ
fbem-2025	72	36	body	body	NOUN
fbem-2025	72	37	of	of	ADP
fbem-2025	72	38	responsibility	responsibility	NOUN
fbem-2025	72	39	should	should	AUX
fbem-2025	72	40	be	be	AUX
fbem-2025	72	41	distinguished	distinguish	VERB
fbem-2025	72	42	and	and	CCONJ
fbem-2025	72	43	a	a	DET
fbem-2025	72	44	scientific	scientific	ADJ
fbem-2025	72	45	accountability	accountability	NOUN
fbem-2025	72	46	compensation	compensation	NOUN
fbem-2025	72	47	system	system	NOUN
fbem-2025	72	48	should	should	AUX
fbem-2025	72	49	be	be	AUX
fbem-2025	72	50	established	establish	VERB
fbem-2025	72	51	accordingly	accordingly	ADV
fbem-2025	72	52	to	to	PART
fbem-2025	72	53	determine	determine	VERB
fbem-2025	72	54	the	the	DET
fbem-2025	72	55	specific	specific	ADJ
fbem-2025	72	56	value	value	NOUN
fbem-2025	72	57	of	of	ADP
fbem-2025	72	58	the	the	DET
fbem-2025	72	59	compensation	compensation	NOUN
fbem-2025	72	60	amount	amount	NOUN
fbem-2025	72	61	.	.	PUNCT
fbem-2025	73	1	in	in	ADP
fbem-2025	73	2	addition	addition	NOUN
fbem-2025	73	3	,	,	PUNCT
fbem-2025	73	4	the	the	DET
fbem-2025	73	5	tenure	tenure	NOUN
fbem-2025	73	6	responsibility	responsibility	NOUN
fbem-2025	73	7	of	of	ADP
fbem-2025	73	8	leading	leading	NOUN
fbem-2025	73	9	cadres	cadre	NOUN
fbem-2025	73	10	should	should	AUX
fbem-2025	73	11	be	be	AUX
fbem-2025	73	12	divided	divide	VERB
fbem-2025	73	13	into	into	ADP
fbem-2025	73	14	three	three	NUM
fbem-2025	73	15	stages	stage	NOUN
fbem-2025	73	16	before	before	ADP
fbem-2025	73	17	taking	take	VERB
fbem-2025	73	18	office	office	NOUN
fbem-2025	73	19	,	,	PUNCT
fbem-2025	73	20	within	within	ADP
fbem-2025	73	21	the	the	DET
fbem-2025	73	22	tenure	tenure	NOUN
fbem-2025	73	23	and	and	CCONJ
fbem-2025	73	24	after	after	ADP
fbem-2025	73	25	leaving	leave	VERB
fbem-2025	73	26	office	office	NOUN
fbem-2025	73	27	,	,	PUNCT
fbem-2025	73	28	specifically	specifically	ADV
fbem-2025	73	29	including	include	VERB
fbem-2025	73	30	individual	individual	ADJ
fbem-2025	73	31	and	and	CCONJ
fbem-2025	73	32	collective	collective	ADJ
fbem-2025	73	33	responsibility	responsibility	NOUN
fbem-2025	73	34	,	,	PUNCT
fbem-2025	73	35	direct	direct	ADJ
fbem-2025	73	36	and	and	CCONJ
fbem-2025	73	37	indirect	indirect	ADJ
fbem-2025	73	38	responsibility	responsibility	NOUN
fbem-2025	73	39	,	,	PUNCT
fbem-2025	73	40	subjective	subjective	ADJ
fbem-2025	73	41	and	and	CCONJ
fbem-2025	73	42	objective	objective	ADJ
fbem-2025	73	43	responsibility	responsibility	NOUN
fbem-2025	73	44	,	,	PUNCT
fbem-2025	73	45	etc	etc	X
fbem-2025	73	46	.	.	X
fbem-2025	74	1	the	the	DET
fbem-2025	74	2	corresponding	correspond	VERB
fbem-2025	74	3	duties	duty	NOUN
fbem-2025	74	4	and	and	CCONJ
fbem-2025	74	5	obligations	obligation	NOUN
fbem-2025	74	6	of	of	ADP
fbem-2025	74	7	leading	leading	NOUN
fbem-2025	74	8	cadres	cadre	NOUN
fbem-2025	74	9	at	at	ADP
fbem-2025	74	10	different	different	ADJ
fbem-2025	74	11	stages	stage	NOUN
fbem-2025	74	12	of	of	ADP
fbem-2025	74	13	employment	employment	NOUN
fbem-2025	74	14	should	should	AUX
fbem-2025	74	15	also	also	ADV
fbem-2025	74	16	be	be	AUX
fbem-2025	74	17	clarified	clarify	VERB
fbem-2025	74	18	to	to	PART
fbem-2025	74	19	prevent	prevent	VERB
fbem-2025	74	20	the	the	DET
fbem-2025	74	21	leadership	leadership	NOUN
fbem-2025	74	22	from	from	ADP
fbem-2025	74	23	evading	evade	VERB
fbem-2025	74	24	coping	cope	VERB
fbem-2025	74	25	with	with	ADP
fbem-2025	74	26	responsibilities	responsibility	NOUN
fbem-2025	74	27	.	.	PUNCT
fbem-2025	75	1	3.2.4	3.2.4	NUM
fbem-2025	75	2	.	.	PUNCT
fbem-2025	75	3	inadequate	inadequate	ADJ
fbem-2025	75	4	professional	professional	ADJ
fbem-2025	75	5	auditors	auditor	NOUN
fbem-2025	75	6	according	accord	VERB
fbem-2025	75	7	to	to	ADP
fbem-2025	75	8	the	the	DET
fbem-2025	75	9	statistics	statistic	NOUN
fbem-2025	75	10	of	of	ADP
fbem-2025	75	11	relevant	relevant	ADJ
fbem-2025	75	12	departments	department	NOUN
fbem-2025	75	13	,	,	PUNCT
fbem-2025	75	14	the	the	DET
fbem-2025	75	15	number	number	NOUN
fbem-2025	75	16	of	of	ADP
fbem-2025	75	17	people	people	NOUN
fbem-2025	75	18	who	who	PRON
fbem-2025	75	19	have	have	AUX
fbem-2025	75	20	passed	pass	VERB
fbem-2025	75	21	the	the	DET
fbem-2025	75	22	chinese	chinese	ADJ
fbem-2025	75	23	cpa	cpa	NOUN
fbem-2025	75	24	examination	examination	NOUN
fbem-2025	75	25	in	in	ADP
fbem-2025	75	26	the	the	DET
fbem-2025	75	27	positions	position	NOUN
fbem-2025	75	28	of	of	ADP
fbem-2025	75	29	finance	finance	NOUN
fbem-2025	75	30	departments	department	NOUN
fbem-2025	75	31	of	of	ADP
fbem-2025	75	32	profitmaking	profitmaking	PROPN
fbem-2025	75	33	enterprises	enterprise	NOUN
fbem-2025	75	34	in	in	ADP
fbem-2025	75	35	china	china	PROPN
fbem-2025	75	36	accounts	account	VERB
fbem-2025	75	37	for	for	ADP
fbem-2025	75	38	the	the	DET
fbem-2025	75	39	majority	majority	NOUN
fbem-2025	75	40	,	,	PUNCT
fbem-2025	75	41	but	but	CCONJ
fbem-2025	75	42	the	the	DET
fbem-2025	75	43	number	number	NOUN
fbem-2025	75	44	of	of	ADP
fbem-2025	75	45	people	people	NOUN
fbem-2025	75	46	who	who	PRON
fbem-2025	75	47	have	have	AUX
fbem-2025	75	48	passed	pass	VERB
fbem-2025	75	49	the	the	DET
fbem-2025	75	50	accounting	accounting	NOUN
fbem-2025	75	51	examination	examination	NOUN
fbem-2025	75	52	with	with	ADP
fbem-2025	75	53	college	college	NOUN
fbem-2025	75	54	or	or	CCONJ
fbem-2025	75	55	junior	junior	ADJ
fbem-2025	75	56	college	college	NOUN
fbem-2025	75	57	education	education	NOUN
fbem-2025	75	58	is	be	AUX
fbem-2025	75	59	generally	generally	ADV
fbem-2025	75	60	low	low	ADJ
fbem-2025	75	61	.	.	PUNCT
fbem-2025	76	1	at	at	ADP
fbem-2025	76	2	the	the	DET
fbem-2025	76	3	present	present	ADJ
fbem-2025	76	4	stage	stage	NOUN
fbem-2025	76	5	,	,	PUNCT
fbem-2025	76	6	most	most	ADJ
fbem-2025	76	7	of	of	ADP
fbem-2025	76	8	the	the	DET
fbem-2025	76	9	personnel	personnel	NOUN
fbem-2025	76	10	engaged	engage	VERB
fbem-2025	76	11	in	in	ADP
fbem-2025	76	12	auditing	auditing	NOUN
fbem-2025	76	13	work	work	NOUN
fbem-2025	76	14	in	in	ADP
fbem-2025	76	15	china	china	PROPN
fbem-2025	76	16	have	have	VERB
fbem-2025	76	17	college	college	NOUN
fbem-2025	76	18	education	education	NOUN
fbem-2025	76	19	,	,	PUNCT
fbem-2025	76	20	so	so	CCONJ
fbem-2025	76	21	the	the	DET
fbem-2025	76	22	overall	overall	ADJ
fbem-2025	76	23	quality	quality	NOUN
fbem-2025	76	24	of	of	ADP
fbem-2025	76	25	auditors	auditor	NOUN
fbem-2025	76	26	is	be	AUX
fbem-2025	76	27	generally	generally	ADV
fbem-2025	76	28	low	low	ADJ
fbem-2025	76	29	from	from	ADP
fbem-2025	76	30	a	a	DET
fbem-2025	76	31	general	general	ADJ
fbem-2025	76	32	point	point	NOUN
fbem-2025	76	33	of	of	ADP
fbem-2025	76	34	view	view	NOUN
fbem-2025	76	35	.	.	PUNCT
fbem-2025	77	1	in	in	ADP
fbem-2025	77	2	view	view	NOUN
fbem-2025	77	3	of	of	ADP
fbem-2025	77	4	the	the	DET
fbem-2025	77	5	large	large	ADJ
fbem-2025	77	6	number	number	NOUN
fbem-2025	77	7	and	and	CCONJ
fbem-2025	77	8	variety	variety	NOUN
fbem-2025	77	9	of	of	ADP
fbem-2025	77	10	natural	natural	ADJ
fbem-2025	77	11	resource	resource	NOUN
fbem-2025	77	12	assets	asset	NOUN
fbem-2025	77	13	in	in	ADP
fbem-2025	77	14	china	china	PROPN
fbem-2025	77	15	,	,	PUNCT
fbem-2025	77	16	the	the	DET
fbem-2025	77	17	audit	audit	NOUN
fbem-2025	77	18	of	of	ADP
fbem-2025	77	19	natural	natural	ADJ
fbem-2025	77	20	resource	resource	NOUN
fbem-2025	77	21	assets	asset	NOUN
fbem-2025	77	22	in	in	ADP
fbem-2025	77	23	china	china	PROPN
fbem-2025	77	24	must	must	AUX
fbem-2025	77	25	take	take	VERB
fbem-2025	77	26	different	different	ADJ
fbem-2025	77	27	methods	method	NOUN
fbem-2025	77	28	,	,	PUNCT
fbem-2025	77	29	and	and	CCONJ
fbem-2025	77	30	it	it	PRON
fbem-2025	77	31	is	be	AUX
fbem-2025	77	32	difficult	difficult	ADJ
fbem-2025	77	33	to	to	PART
fbem-2025	77	34	learn	learn	VERB
fbem-2025	77	35	these	these	DET
fbem-2025	77	36	highly	highly	ADV
fbem-2025	77	37	technical	technical	ADJ
fbem-2025	77	38	audit	audit	NOUN
fbem-2025	77	39	methods	method	NOUN
fbem-2025	77	40	,	,	PUNCT
fbem-2025	77	41	so	so	SCONJ
fbem-2025	77	42	this	this	PRON
fbem-2025	77	43	also	also	ADV
fbem-2025	77	44	has	have	VERB
fbem-2025	77	45	higher	high	ADJ
fbem-2025	77	46	requirements	requirement	NOUN
fbem-2025	77	47	for	for	ADP
fbem-2025	77	48	the	the	DET
fbem-2025	77	49	auditors’own	auditors’own	ADJ
fbem-2025	77	50	education	education	NOUN
fbem-2025	77	51	.	.	PUNCT
fbem-2025	78	1	in	in	ADP
fbem-2025	78	2	this	this	DET
fbem-2025	78	3	case	case	NOUN
fbem-2025	78	4	,	,	PUNCT
fbem-2025	78	5	highly	highly	ADV
fbem-2025	78	6	qualified	qualified	ADJ
fbem-2025	78	7	auditing	auditing	NOUN
fbem-2025	78	8	professionals	professional	NOUN
fbem-2025	78	9	are	be	AUX
fbem-2025	78	10	what	what	PRON
fbem-2025	78	11	we	we	PRON
fbem-2025	78	12	urgently	urgently	ADV
fbem-2025	78	13	need	need	VERB
fbem-2025	78	14	at	at	ADP
fbem-2025	78	15	present	present	ADJ
fbem-2025	78	16	.	.	PUNCT
fbem-2025	79	1	3.2.5	3.2.5	X
fbem-2025	79	2	.	.	PUNCT
fbem-2025	79	3	inadequate	inadequate	ADJ
fbem-2025	79	4	supervision	supervision	NOUN
fbem-2025	79	5	of	of	ADP
fbem-2025	79	6	outgoing	outgoing	ADJ
fbem-2025	79	7	audits	audits	NOUN
fbem-2025	79	8	the	the	DET
fbem-2025	79	9	city	city	NOUN
fbem-2025	79	10	of	of	ADP
fbem-2025	79	11	s	s	PART
fbem-2025	79	12	auditor	auditor	NOUN
fbem-2025	79	13	's	's	PART
fbem-2025	79	14	office	office	NOUN
fbem-2025	79	15	revealed	reveal	VERB
fbem-2025	79	16	many	many	ADJ
fbem-2025	79	17	issues	issue	NOUN
fbem-2025	79	18	in	in	ADP
fbem-2025	79	19	the	the	DET
fbem-2025	79	20	course	course	NOUN
fbem-2025	79	21	of	of	ADP
fbem-2025	79	22	conducting	conduct	VERB
fbem-2025	79	23	an	an	DET
fbem-2025	79	24	exit	exit	NOUN
fbem-2025	79	25	audit	audit	NOUN
fbem-2025	79	26	of	of	ADP
fbem-2025	79	27	natural	natural	ADJ
fbem-2025	79	28	resource	resource	NOUN
fbem-2025	79	29	assets	asset	NOUN
fbem-2025	79	30	.	.	PUNCT
fbem-2025	80	1	the	the	DET
fbem-2025	80	2	main	main	ADJ
fbem-2025	80	3	audit	audit	NOUN
fbem-2025	80	4	issue	issue	NOUN
fbem-2025	80	5	in	in	ADP
fbem-2025	80	6	this	this	DET
fbem-2025	80	7	audit	audit	NOUN
fbem-2025	80	8	in	in	ADP
fbem-2025	80	9	city	city	NOUN
fbem-2025	80	10	s	s	PART
fbem-2025	80	11	was	be	AUX
fbem-2025	80	12	the	the	DET
fbem-2025	80	13	lack	lack	NOUN
fbem-2025	80	14	of	of	ADP
fbem-2025	80	15	supervision	supervision	NOUN
fbem-2025	80	16	of	of	ADP
fbem-2025	80	17	specific	specific	ADJ
fbem-2025	80	18	audit	audit	NOUN
fbem-2025	80	19	processes	process	NOUN
fbem-2025	80	20	by	by	ADP
fbem-2025	80	21	two	two	NUM
fbem-2025	80	22	leading	lead	VERB
fbem-2025	80	23	cadres	cadre	NOUN
fbem-2025	80	24	of	of	ADP
fbem-2025	80	25	the	the	DET
fbem-2025	80	26	city	city	NOUN
fbem-2025	80	27	from	from	ADP
fbem-2025	80	28	2016	2016	NUM
fbem-2025	80	29	to	to	ADP
fbem-2025	80	30	2019	2019	NUM
fbem-2025	80	31	,	,	PUNCT
fbem-2025	80	32	and	and	CCONJ
fbem-2025	80	33	eventually	eventually	ADV
fbem-2025	80	34	this	this	DET
fbem-2025	80	35	lack	lack	NOUN
fbem-2025	80	36	was	be	AUX
fbem-2025	80	37	remedied	remedied	ADJ
fbem-2025	80	38	after	after	ADP
fbem-2025	80	39	one	one	NUM
fbem-2025	80	40	year	year	NOUN
fbem-2025	80	41	and	and	CCONJ
fbem-2025	80	42	supervised	supervise	VERB
fbem-2025	80	43	during	during	ADP
fbem-2025	80	44	their	their	PRON
fbem-2025	80	45	tenure	tenure	NOUN
fbem-2025	80	46	.	.	PUNCT
fbem-2025	81	1	since	since	SCONJ
fbem-2025	81	2	natural	natural	ADJ
fbem-2025	81	3	resource	resource	NOUN
fbem-2025	81	4	assets	asset	NOUN
fbem-2025	81	5	are	be	AUX
fbem-2025	81	6	very	very	ADV
fbem-2025	81	7	scarce	scarce	ADJ
fbem-2025	81	8	,	,	PUNCT
fbem-2025	81	9	once	once	SCONJ
fbem-2025	81	10	the	the	DET
fbem-2025	81	11	leading	lead	VERB
fbem-2025	81	12	cadres	cadre	NOUN
fbem-2025	81	13	seek	seek	VERB
fbem-2025	81	14	rapid	rapid	ADJ
fbem-2025	81	15	gdp	gdp	NOUN
fbem-2025	81	16	growth	growth	NOUN
fbem-2025	81	17	,	,	PUNCT
fbem-2025	81	18	natural	natural	ADJ
fbem-2025	81	19	resource	resource	NOUN
fbem-2025	81	20	assets	asset	NOUN
fbem-2025	81	21	may	may	AUX
fbem-2025	81	22	suffer	suffer	VERB
fbem-2025	81	23	damage	damage	NOUN
fbem-2025	81	24	that	that	PRON
fbem-2025	81	25	is	be	AUX
fbem-2025	81	26	difficult	difficult	ADJ
fbem-2025	81	27	to	to	PART
fbem-2025	81	28	repair	repair	VERB
fbem-2025	81	29	,	,	PUNCT
fbem-2025	81	30	such	such	ADJ
fbem-2025	81	31	as	as	ADP
fbem-2025	81	32	river	river	NOUN
fbem-2025	81	33	banks	bank	NOUN
fbem-2025	81	34	and	and	CCONJ
fbem-2025	81	35	mountains	mountain	NOUN
fbem-2025	81	36	.	.	PUNCT
fbem-2025	82	1	after	after	SCONJ
fbem-2025	82	2	the	the	DET
fbem-2025	82	3	audit	audit	NOUN
fbem-2025	82	4	of	of	ADP
fbem-2025	82	5	s	s	VERB
fbem-2025	82	6	city	city	NOUN
fbem-2025	82	7	ended	end	VERB
fbem-2025	82	8	on	on	ADP
fbem-2025	82	9	may	may	PROPN
fbem-2025	82	10	4	4	NUM
fbem-2025	82	11	,	,	PUNCT
fbem-2025	82	12	2019	2019	NUM
fbem-2025	82	13	,	,	PUNCT
fbem-2025	82	14	the	the	DET
fbem-2025	82	15	city	city	NOUN
fbem-2025	82	16	's	's	PART
fbem-2025	82	17	audit	audit	NOUN
fbem-2025	82	18	office	office	NOUN
fbem-2025	82	19	failed	fail	VERB
fbem-2025	82	20	to	to	PART
fbem-2025	82	21	make	make	VERB
fbem-2025	82	22	appropriate	appropriate	ADJ
fbem-2025	82	23	adjustments	adjustment	NOUN
fbem-2025	82	24	to	to	ADP
fbem-2025	82	25	its	its	PRON
fbem-2025	82	26	follow	follow	VERB
fbem-2025	82	27	-	-	PUNCT
fbem-2025	82	28	up	up	ADP
fbem-2025	82	29	audit	audit	NOUN
fbem-2025	82	30	results	result	NOUN
fbem-2025	82	31	and	and	CCONJ
fbem-2025	82	32	the	the	DET
fbem-2025	82	33	incompatible	incompatible	ADJ
fbem-2025	82	34	positions	position	NOUN
fbem-2025	82	35	of	of	ADP
fbem-2025	82	36	the	the	DET
fbem-2025	82	37	relevant	relevant	ADJ
fbem-2025	82	38	personnel	personnel	NOUN
fbem-2025	82	39	,	,	PUNCT
fbem-2025	82	40	which	which	PRON
fbem-2025	82	41	in	in	ADP
fbem-2025	82	42	turn	turn	NOUN
fbem-2025	82	43	made	make	VERB
fbem-2025	82	44	it	it	PRON
fbem-2025	82	45	impossible	impossible	ADJ
fbem-2025	82	46	to	to	PART
fbem-2025	82	47	determine	determine	VERB
fbem-2025	82	48	whether	whether	SCONJ
fbem-2025	82	49	the	the	DET
fbem-2025	82	50	audit	audit	NOUN
fbem-2025	82	51	findings	finding	NOUN
fbem-2025	82	52	occurred	occur	VERB
fbem-2025	82	53	in	in	ADP
fbem-2025	82	54	s	s	PART
fbem-2025	82	55	city	city	NOUN
fbem-2025	82	56	were	be	AUX
fbem-2025	82	57	reasonably	reasonably	ADV
fbem-2025	82	58	resolved	resolve	VERB
fbem-2025	82	59	,	,	PUNCT
fbem-2025	82	60	the	the	DET
fbem-2025	82	61	authority	authority	NOUN
fbem-2025	82	62	of	of	ADP
fbem-2025	82	63	the	the	DET
fbem-2025	82	64	audit	audit	NOUN
fbem-2025	82	65	report	report	NOUN
fbem-2025	82	66	was	be	AUX
fbem-2025	82	67	not	not	PART
fbem-2025	82	68	strongly	strongly	ADV
fbem-2025	82	69	consolidated	consolidate	VERB
fbem-2025	82	70	,	,	PUNCT
fbem-2025	82	71	and	and	CCONJ
fbem-2025	82	72	it	it	PRON
fbem-2025	82	73	also	also	ADV
fbem-2025	82	74	made	make	VERB
fbem-2025	82	75	the	the	DET
fbem-2025	82	76	audit	audit	NOUN
fbem-2025	82	77	adjustment	adjustment	NOUN
fbem-2025	82	78	supervision	supervision	NOUN
fbem-2025	82	79	inappropriate	inappropriate	VERB
fbem-2025	82	80	.	.	PUNCT
fbem-2025	83	1	4	4	X
fbem-2025	83	2	.	.	X
fbem-2025	83	3	countermeasures	countermeasure	NOUN
fbem-2025	83	4	to	to	PART
fbem-2025	83	5	improve	improve	VERB
fbem-2025	83	6	the	the	DET
fbem-2025	83	7	leading	lead	VERB
fbem-2025	83	8	cadres	cadre	NOUN
fbem-2025	83	9	'	'	PART
fbem-2025	83	10	natural	natural	ADJ
fbem-2025	83	11	resources	resource	NOUN
fbem-2025	83	12	assets	asset	NOUN
fbem-2025	83	13	out	out	ADP
fbem-2025	83	14	-	-	PUNCT
fbem-2025	83	15	of	of	ADP
fbem-2025	83	16	-	-	PUNCT
fbem-2025	83	17	office	office	NOUN
fbem-2025	83	18	audit	audit	NOUN
fbem-2025	83	19	suggestions	suggestion	NOUN
fbem-2025	83	20	4.1	4.1	NUM
fbem-2025	83	21	.	.	PUNCT
fbem-2025	83	22	establish	establish	VERB
fbem-2025	83	23	natural	natural	ADJ
fbem-2025	83	24	resource	resource	NOUN
fbem-2025	83	25	asset	asset	NOUN
fbem-2025	83	26	data	datum	NOUN
fbem-2025	83	27	information	information	NOUN
fbem-2025	83	28	base	base	NOUN
fbem-2025	83	29	in	in	ADP
fbem-2025	83	30	the	the	DET
fbem-2025	83	31	information	information	NOUN
fbem-2025	83	32	age	age	NOUN
fbem-2025	83	33	,	,	PUNCT
fbem-2025	83	34	it	it	PRON
fbem-2025	83	35	is	be	AUX
fbem-2025	83	36	necessary	necessary	ADJ
fbem-2025	83	37	to	to	PART
fbem-2025	83	38	integrate	integrate	VERB
fbem-2025	83	39	and	and	CCONJ
fbem-2025	83	40	distribute	distribute	VERB
fbem-2025	83	41	various	various	ADJ
fbem-2025	83	42	distributed	distribute	VERB
fbem-2025	83	43	data	datum	NOUN
fbem-2025	83	44	through	through	ADP
fbem-2025	83	45	data	datum	NOUN
fbem-2025	83	46	sharing	sharing	NOUN
fbem-2025	83	47	platforms	platform	NOUN
fbem-2025	83	48	to	to	PART
fbem-2025	83	49	provide	provide	VERB
fbem-2025	83	50	auditors	auditor	NOUN
fbem-2025	83	51	with	with	ADP
fbem-2025	83	52	the	the	DET
fbem-2025	83	53	necessary	necessary	ADJ
fbem-2025	83	54	data	datum	NOUN
fbem-2025	83	55	support	support	NOUN
fbem-2025	83	56	for	for	ADP
fbem-2025	83	57	the	the	DET
fbem-2025	83	58	regulatory	regulatory	ADJ
fbem-2025	83	59	process	process	NOUN
fbem-2025	83	60	of	of	ADP
fbem-2025	83	61	natural	natural	ADJ
fbem-2025	83	62	resource	resource	NOUN
fbem-2025	83	63	assets	asset	NOUN
fbem-2025	83	64	.	.	PUNCT
fbem-2025	84	1	4.1.1	4.1.1	X
fbem-2025	84	2	.	.	PUNCT
fbem-2025	84	3	building	build	VERB
fbem-2025	84	4	an	an	DET
fbem-2025	84	5	information	information	NOUN
fbem-2025	84	6	base	base	NOUN
fbem-2025	84	7	networking	network	VERB
fbem-2025	84	8	platform	platform	NOUN
fbem-2025	84	9	natural	natural	ADJ
fbem-2025	84	10	resource	resource	NOUN
fbem-2025	84	11	-	-	PUNCT
fbem-2025	84	12	related	relate	VERB
fbem-2025	84	13	departments	department	NOUN
fbem-2025	84	14	must	must	AUX
fbem-2025	84	15	establish	establish	VERB
fbem-2025	84	16	good	good	ADJ
fbem-2025	84	17	collaborative	collaborative	ADJ
fbem-2025	84	18	relationships	relationship	NOUN
fbem-2025	84	19	and	and	CCONJ
fbem-2025	84	20	use	use	VERB
fbem-2025	84	21	big	big	ADJ
fbem-2025	84	22	data	datum	NOUN
fbem-2025	84	23	internet	internet	NOUN
fbem-2025	84	24	technology	technology	NOUN
fbem-2025	84	25	to	to	PART
fbem-2025	84	26	establish	establish	VERB
fbem-2025	84	27	cross	cross	ADJ
fbem-2025	84	28	-	-	ADJ
fbem-2025	84	29	departmental	departmental	ADJ
fbem-2025	84	30	information	information	NOUN
fbem-2025	84	31	sharing	sharing	NOUN
fbem-2025	84	32	platforms	platform	NOUN
fbem-2025	84	33	for	for	ADP
fbem-2025	84	34	real	real	ADJ
fbem-2025	84	35	-	-	PUNCT
fbem-2025	84	36	time	time	NOUN
fbem-2025	84	37	data	datum	NOUN
fbem-2025	84	38	monitoring	monitoring	NOUN
fbem-2025	84	39	.	.	PUNCT
fbem-2025	85	1	the	the	DET
fbem-2025	85	2	analysis	analysis	NOUN
fbem-2025	85	3	of	of	ADP
fbem-2025	85	4	the	the	DET
fbem-2025	85	5	monitoring	monitoring	NOUN
fbem-2025	85	6	data	datum	NOUN
fbem-2025	85	7	that	that	PRON
fbem-2025	85	8	already	already	ADV
fbem-2025	85	9	exists	exist	VERB
fbem-2025	85	10	can	can	AUX
fbem-2025	85	11	be	be	AUX
fbem-2025	85	12	used	use	VERB
fbem-2025	85	13	to	to	PART
fbem-2025	85	14	improve	improve	VERB
fbem-2025	85	15	the	the	DET
fbem-2025	85	16	efficiency	efficiency	NOUN
fbem-2025	85	17	of	of	ADP
fbem-2025	85	18	the	the	DET
fbem-2025	85	19	audit	audit	NOUN
fbem-2025	85	20	process	process	NOUN
fbem-2025	85	21	by	by	ADP
fbem-2025	85	22	constantly	constantly	ADV
fbem-2025	85	23	completing	complete	VERB
fbem-2025	85	24	the	the	DET
fbem-2025	85	25	experience	experience	NOUN
fbem-2025	85	26	of	of	ADP
fbem-2025	85	27	the	the	DET
fbem-2025	85	28	audit	audit	NOUN
fbem-2025	85	29	staff	staff	NOUN
fbem-2025	85	30	,	,	PUNCT
fbem-2025	85	31	thus	thus	ADV
fbem-2025	85	32	enabling	enable	VERB
fbem-2025	85	33	them	they	PRON
fbem-2025	85	34	to	to	PART
fbem-2025	85	35	work	work	VERB
fbem-2025	85	36	as	as	ADV
fbem-2025	85	37	efficiently	efficiently	ADV
fbem-2025	85	38	as	as	ADP
fbem-2025	85	39	possible	possible	ADJ
fbem-2025	85	40	in	in	ADP
fbem-2025	85	41	the	the	DET
fbem-2025	85	42	audit	audit	NOUN
fbem-2025	85	43	process	process	NOUN
fbem-2025	85	44	.	.	PUNCT
fbem-2025	86	1	4.1.2	4.1.2	X
fbem-2025	86	2	.	.	NOUN
fbem-2025	86	3	effective	effective	ADJ
fbem-2025	86	4	use	use	NOUN
fbem-2025	86	5	of	of	ADP
fbem-2025	86	6	the	the	DET
fbem-2025	86	7	established	establish	VERB
fbem-2025	86	8	data	data	NOUN
fbem-2025	86	9	information	information	NOUN
fbem-2025	86	10	base	base	NOUN
fbem-2025	86	11	natural	natural	ADJ
fbem-2025	86	12	resource	resource	NOUN
fbem-2025	86	13	asset	asset	NOUN
fbem-2025	86	14	data	datum	NOUN
fbem-2025	86	15	is	be	AUX
fbem-2025	86	16	complex	complex	ADJ
fbem-2025	86	17	and	and	CCONJ
fbem-2025	86	18	diverse	diverse	ADJ
fbem-2025	86	19	,	,	PUNCT
fbem-2025	86	20	requiring	require	VERB
fbem-2025	86	21	professional	professional	ADJ
fbem-2025	86	22	teams	team	NOUN
fbem-2025	86	23	to	to	PART
fbem-2025	86	24	filter	filter	VERB
fbem-2025	86	25	complex	complex	ADJ
fbem-2025	86	26	data	datum	NOUN
fbem-2025	86	27	to	to	PART
fbem-2025	86	28	improve	improve	VERB
fbem-2025	86	29	its	its	PRON
fbem-2025	86	30	usability	usability	NOUN
fbem-2025	86	31	.	.	PUNCT
fbem-2025	87	1	at	at	ADP
fbem-2025	87	2	the	the	DET
fbem-2025	87	3	same	same	ADJ
fbem-2025	87	4	time	time	NOUN
fbem-2025	87	5	,	,	PUNCT
fbem-2025	87	6	government	government	NOUN
fbem-2025	87	7	auditing	auditing	NOUN
fbem-2025	87	8	departments	department	NOUN
fbem-2025	87	9	need	need	VERB
fbem-2025	87	10	to	to	PART
fbem-2025	87	11	organize	organize	VERB
fbem-2025	87	12	,	,	PUNCT
fbem-2025	87	13	classify	classify	VERB
fbem-2025	87	14	and	and	CCONJ
fbem-2025	87	15	preserve	preserve	VERB
fbem-2025	87	16	past	past	ADJ
fbem-2025	87	17	audit	audit	NOUN
fbem-2025	87	18	data	datum	NOUN
fbem-2025	87	19	and	and	CCONJ
fbem-2025	87	20	case	case	NOUN
fbem-2025	87	21	information	information	NOUN
fbem-2025	87	22	to	to	PART
fbem-2025	87	23	build	build	VERB
fbem-2025	87	24	an	an	DET
fbem-2025	87	25	accurate	accurate	ADJ
fbem-2025	87	26	,	,	PUNCT
fbem-2025	87	27	researchoriented	researchoriente	VERB
fbem-2025	87	28	data	datum	NOUN
fbem-2025	87	29	information	information	NOUN
fbem-2025	87	30	base	base	NOUN
fbem-2025	87	31	that	that	PRON
fbem-2025	87	32	can	can	AUX
fbem-2025	87	33	be	be	AUX
fbem-2025	87	34	queried	query	VERB
fbem-2025	87	35	when	when	SCONJ
fbem-2025	87	36	future	future	ADJ
fbem-2025	87	37	audits	audits	NOUN
fbem-2025	87	38	encounter	encounter	VERB
fbem-2025	87	39	bottlenecks	bottleneck	NOUN
fbem-2025	87	40	,	,	PUNCT
fbem-2025	87	41	thereby	thereby	ADV
fbem-2025	87	42	reducing	reduce	VERB
fbem-2025	87	43	the	the	DET
fbem-2025	87	44	risk	risk	NOUN
fbem-2025	87	45	of	of	ADP
fbem-2025	87	46	trial	trial	NOUN
fbem-2025	87	47	and	and	CCONJ
fbem-2025	87	48	error	error	NOUN
fbem-2025	87	49	and	and	CCONJ
fbem-2025	87	50	improving	improve	VERB
fbem-2025	87	51	the	the	DET
fbem-2025	87	52	audit	audit	NOUN
fbem-2025	87	53	efficiency	efficiency	NOUN
fbem-2025	87	54	of	of	ADP
fbem-2025	87	55	auditing	auditing	NOUN
fbem-2025	87	56	departments	department	NOUN
fbem-2025	87	57	while	while	SCONJ
fbem-2025	87	58	reducing	reduce	VERB
fbem-2025	87	59	costs	cost	NOUN
fbem-2025	87	60	.	.	PUNCT
fbem-2025	88	1	4.1.3	4.1.3	X
fbem-2025	88	2	.	.	PUNCT
fbem-2025	88	3	cooperation	cooperation	NOUN
fbem-2025	88	4	using	use	VERB
fbem-2025	88	5	capital	capital	NOUN
fbem-2025	88	6	from	from	ADP
fbem-2025	88	7	all	all	DET
fbem-2025	88	8	aspects	aspect	NOUN
fbem-2025	88	9	of	of	ADP
fbem-2025	88	10	society	society	NOUN
fbem-2025	88	11	in	in	ADP
fbem-2025	88	12	today	today	NOUN
fbem-2025	88	13	's	's	PART
fbem-2025	88	14	era	era	NOUN
fbem-2025	88	15	of	of	ADP
fbem-2025	88	16	rapid	rapid	ADJ
fbem-2025	88	17	development	development	NOUN
fbem-2025	88	18	of	of	ADP
fbem-2025	88	19	information	information	NOUN
fbem-2025	88	20	system	system	NOUN
fbem-2025	88	21	data	datum	NOUN
fbem-2025	88	22	technology	technology	NOUN
fbem-2025	88	23	,	,	PUNCT
fbem-2025	88	24	many	many	ADJ
fbem-2025	88	25	accounting	accounting	NOUN
fbem-2025	88	26	education	education	NOUN
fbem-2025	88	27	work	work	NOUN
fbem-2025	88	28	institutions	institution	NOUN
fbem-2025	88	29	have	have	AUX
fbem-2025	88	30	adopted	adopt	VERB
fbem-2025	88	31	a	a	DET
fbem-2025	88	32	lot	lot	NOUN
fbem-2025	88	33	of	of	ADP
fbem-2025	88	34	audit	audit	NOUN
fbem-2025	88	35	research	research	NOUN
fbem-2025	88	36	results	result	NOUN
fbem-2025	88	37	,	,	PUNCT
fbem-2025	88	38	and	and	CCONJ
fbem-2025	88	39	government	government	NOUN
fbem-2025	88	40	auditing	auditing	NOUN
fbem-2025	88	41	agencies	agency	NOUN
fbem-2025	88	42	at	at	ADP
fbem-2025	88	43	all	all	DET
fbem-2025	88	44	levels	level	NOUN
fbem-2025	88	45	should	should	AUX
fbem-2025	88	46	increase	increase	VERB
fbem-2025	88	47	comprehensive	comprehensive	ADJ
fbem-2025	88	48	communication	communication	NOUN
fbem-2025	88	49	and	and	CCONJ
fbem-2025	88	50	collaboration	collaboration	NOUN
fbem-2025	88	51	with	with	ADP
fbem-2025	88	52	various	various	ADJ
fbem-2025	88	53	accounting	accounting	NOUN
fbem-2025	88	54	education	education	NOUN
fbem-2025	88	55	institutions	institution	NOUN
fbem-2025	88	56	,	,	PUNCT
fbem-2025	88	57	using	use	VERB
fbem-2025	88	58	the	the	DET
fbem-2025	88	59	capital	capital	NOUN
fbem-2025	88	60	market	market	NOUN
fbem-2025	88	61	in	in	ADP
fbem-2025	88	62	all	all	DET
fbem-2025	88	63	aspects	aspect	NOUN
fbem-2025	88	64	of	of	ADP
fbem-2025	88	65	modern	modern	ADJ
fbem-2025	88	66	social	social	ADJ
fbem-2025	88	67	life	life	NOUN
fbem-2025	88	68	to	to	PART
fbem-2025	88	69	cooperate	cooperate	VERB
fbem-2025	88	70	and	and	CCONJ
fbem-2025	88	71	supplement	supplement	VERB
fbem-2025	88	72	and	and	CCONJ
fbem-2025	88	73	improve	improve	VERB
fbem-2025	88	74	the	the	DET
fbem-2025	88	75	already	already	ADV
fbem-2025	88	76	existing	exist	VERB
fbem-2025	88	77	data	datum	NOUN
fbem-2025	88	78	and	and	CCONJ
fbem-2025	88	79	information	information	NOUN
fbem-2025	88	80	base	base	NOUN
fbem-2025	88	81	.	.	PUNCT
fbem-2025	89	1	4.2	4.2	NUM
fbem-2025	89	2	.	.	PUNCT
fbem-2025	89	3	use	use	NOUN
fbem-2025	89	4	of	of	ADP
fbem-2025	89	5	advanced	advanced	ADJ
fbem-2025	89	6	technical	technical	ADJ
fbem-2025	89	7	means	mean	NOUN
fbem-2025	89	8	,	,	PUNCT
fbem-2025	89	9	innovative	innovative	ADJ
fbem-2025	89	10	audit	audit	NOUN
fbem-2025	89	11	methods	method	NOUN
fbem-2025	89	12	and	and	CCONJ
fbem-2025	89	13	approaches	approach	NOUN
fbem-2025	89	14	to	to	PART
fbem-2025	89	15	achieve	achieve	VERB
fbem-2025	89	16	innovation	innovation	NOUN
fbem-2025	89	17	in	in	ADP
fbem-2025	89	18	audit	audit	NOUN
fbem-2025	89	19	methods	method	NOUN
fbem-2025	89	20	and	and	CCONJ
fbem-2025	89	21	systems	system	NOUN
fbem-2025	89	22	,	,	PUNCT
fbem-2025	89	23	it	it	PRON
fbem-2025	89	24	is	be	AUX
fbem-2025	89	25	necessary	necessary	ADJ
fbem-2025	89	26	to	to	PART
fbem-2025	89	27	build	build	VERB
fbem-2025	89	28	a	a	DET
fbem-2025	89	29	big	big	ADJ
fbem-2025	89	30	data	datum	NOUN
fbem-2025	89	31	analytics	analytic	NOUN
fbem-2025	89	32	platform	platform	NOUN
fbem-2025	89	33	.	.	PUNCT
fbem-2025	90	1	in	in	ADP
fbem-2025	90	2	the	the	DET
fbem-2025	90	3	audit	audit	NOUN
fbem-2025	90	4	process	process	NOUN
fbem-2025	90	5	,	,	PUNCT
fbem-2025	90	6	the	the	DET
fbem-2025	90	7	big	big	ADJ
fbem-2025	90	8	data	datum	NOUN
fbem-2025	90	9	analysis	analysis	NOUN
fbem-2025	90	10	platform	platform	NOUN
fbem-2025	90	11	can	can	AUX
fbem-2025	90	12	be	be	AUX
fbem-2025	90	13	used	use	VERB
fbem-2025	90	14	for	for	ADP
fbem-2025	90	15	online	online	ADJ
fbem-2025	90	16	data	datum	NOUN
fbem-2025	90	17	monitoring	monitor	VERB
fbem-2025	90	18	management	management	NOUN
fbem-2025	90	19	and	and	CCONJ
fbem-2025	90	20	pollutant	pollutant	ADJ
fbem-2025	90	21	emission	emission	NOUN
fbem-2025	90	22	collection	collection	NOUN
fbem-2025	90	23	audit	audit	NOUN
fbem-2025	90	24	,	,	PUNCT
fbem-2025	90	25	followed	follow	VERB
fbem-2025	90	26	by	by	ADP
fbem-2025	90	27	audit	audit	NOUN
fbem-2025	90	28	application	application	NOUN
fbem-2025	90	29	development	development	NOUN
fbem-2025	90	30	,	,	PUNCT
fbem-2025	90	31	and	and	CCONJ
fbem-2025	90	32	finally	finally	ADV
fbem-2025	90	33	audit	audit	VERB
fbem-2025	90	34	application	application	NOUN
fbem-2025	90	35	development	development	NOUN
fbem-2025	90	36	,	,	PUNCT
fbem-2025	90	37	calculation	calculation	NOUN
fbem-2025	90	38	and	and	CCONJ
fbem-2025	90	39	verification	verification	NOUN
fbem-2025	90	40	of	of	ADP
fbem-2025	90	41	previous	previous	ADJ
fbem-2025	90	42	audit	audit	NOUN
fbem-2025	90	43	data	datum	NOUN
fbem-2025	90	44	to	to	PART
fbem-2025	90	45	ensure	ensure	VERB
fbem-2025	90	46	that	that	SCONJ
fbem-2025	90	47	the	the	DET
fbem-2025	90	48	procedures	procedure	NOUN
fbem-2025	90	49	developed	develop	VERB
fbem-2025	90	50	can	can	AUX
fbem-2025	90	51	be	be	AUX
fbem-2025	90	52	accurately	accurately	ADV
fbem-2025	90	53	implemented	implement	VERB
fbem-2025	90	54	.	.	PUNCT
fbem-2025	91	1	the	the	DET
fbem-2025	91	2	audit	audit	NOUN
fbem-2025	91	3	staff	staff	NOUN
fbem-2025	91	4	can	can	AUX
fbem-2025	91	5	develop	develop	VERB
fbem-2025	91	6	an	an	DET
fbem-2025	91	7	“	"	PUNCT
fbem-2025	91	8	order	order	NOUN
fbem-2025	91	9	-	-	PUNCT
fbem-2025	91	10	based	base	VERB
fbem-2025	91	11	”	"	PUNCT
fbem-2025	91	12	audit	audit	NOUN
fbem-2025	91	13	management	management	NOUN
fbem-2025	91	14	software	software	NOUN
fbem-2025	91	15	technology	technology	NOUN
fbem-2025	91	16	application	application	NOUN
fbem-2025	91	17	system	system	NOUN
fbem-2025	91	18	platform	platform	NOUN
fbem-2025	91	19	based	base	VERB
fbem-2025	91	20	on	on	ADP
fbem-2025	91	21	audit	audit	NOUN
fbem-2025	91	22	experience	experience	NOUN
fbem-2025	91	23	and	and	CCONJ
fbem-2025	91	24	concepts	concept	NOUN
fbem-2025	91	25	,	,	PUNCT
fbem-2025	91	26	which	which	PRON
fbem-2025	91	27	provides	provide	VERB
fbem-2025	91	28	an	an	DET
fbem-2025	91	29	effective	effective	ADJ
fbem-2025	91	30	data	datum	NOUN
fbem-2025	91	31	by	by	ADP
fbem-2025	91	32	conducting	conduct	VERB
fbem-2025	91	33	audit	audit	NOUN
fbem-2025	91	34	conclusions	conclusion	NOUN
fbem-2025	91	35	,	,	PUNCT
fbem-2025	91	36	making	make	VERB
fbem-2025	91	37	the	the	DET
fbem-2025	91	38	audit	audit	NOUN
fbem-2025	91	39	process	process	NOUN
fbem-2025	91	40	more	more	ADV
fbem-2025	91	41	convenient	convenient	ADJ
fbem-2025	91	42	and	and	CCONJ
fbem-2025	91	43	efficient	efficient	ADJ
fbem-2025	91	44	.	.	PUNCT
fbem-2025	92	1	4.3	4.3	NUM
fbem-2025	92	2	.	.	PUNCT
fbem-2025	93	1	training	train	VERB
fbem-2025	93	2	professional	professional	ADJ
fbem-2025	93	3	auditors	auditor	NOUN
fbem-2025	93	4	in	in	ADP
fbem-2025	93	5	terms	term	NOUN
fbem-2025	93	6	of	of	ADP
fbem-2025	93	7	existing	exist	VERB
fbem-2025	93	8	natural	natural	ADJ
fbem-2025	93	9	resource	resource	NOUN
fbem-2025	93	10	assets	asset	NOUN
fbem-2025	93	11	,	,	PUNCT
fbem-2025	93	12	the	the	DET
fbem-2025	93	13	state	state	NOUN
fbem-2025	93	14	can	can	AUX
fbem-2025	93	15	231	231	NUM
fbem-2025	93	16	pilot	pilot	VERB
fbem-2025	93	17	the	the	DET
fbem-2025	93	18	training	training	NOUN
fbem-2025	93	19	of	of	ADP
fbem-2025	93	20	auditing	auditing	NOUN
fbem-2025	93	21	and	and	CCONJ
fbem-2025	93	22	accounting	accounting	NOUN
fbem-2025	93	23	personnel	personnel	NOUN
fbem-2025	93	24	in	in	ADP
fbem-2025	93	25	some	some	DET
fbem-2025	93	26	vocational	vocational	ADJ
fbem-2025	93	27	high	high	ADJ
fbem-2025	93	28	schools	school	NOUN
fbem-2025	93	29	in	in	ADP
fbem-2025	93	30	response	response	NOUN
fbem-2025	93	31	to	to	ADP
fbem-2025	93	32	the	the	DET
fbem-2025	93	33	low	low	ADJ
fbem-2025	93	34	number	number	NOUN
fbem-2025	93	35	of	of	ADP
fbem-2025	93	36	audit	audit	NOUN
fbem-2025	93	37	professionals	professional	NOUN
fbem-2025	93	38	.	.	PUNCT
fbem-2025	94	1	since	since	SCONJ
fbem-2025	94	2	exit	exit	NOUN
fbem-2025	94	3	auditing	auditing	NOUN
fbem-2025	94	4	has	have	VERB
fbem-2025	94	5	characteristics	characteristic	NOUN
fbem-2025	94	6	that	that	PRON
fbem-2025	94	7	are	be	AUX
fbem-2025	94	8	different	different	ADJ
fbem-2025	94	9	from	from	ADP
fbem-2025	94	10	other	other	ADJ
fbem-2025	94	11	types	type	NOUN
fbem-2025	94	12	of	of	ADP
fbem-2025	94	13	auditing	auditing	NOUN
fbem-2025	94	14	,	,	PUNCT
fbem-2025	94	15	when	when	SCONJ
fbem-2025	94	16	providing	provide	VERB
fbem-2025	94	17	professional	professional	ADJ
fbem-2025	94	18	training	training	NOUN
fbem-2025	94	19	to	to	ADP
fbem-2025	94	20	trainees	trainee	NOUN
fbem-2025	94	21	,	,	PUNCT
fbem-2025	94	22	in	in	ADP
fbem-2025	94	23	addition	addition	NOUN
fbem-2025	94	24	to	to	ADP
fbem-2025	94	25	teaching	teach	VERB
fbem-2025	94	26	professional	professional	ADJ
fbem-2025	94	27	financial	financial	ADJ
fbem-2025	94	28	knowledge	knowledge	NOUN
fbem-2025	94	29	,	,	PUNCT
fbem-2025	94	30	trainees	trainee	NOUN
fbem-2025	94	31	should	should	AUX
fbem-2025	94	32	be	be	AUX
fbem-2025	94	33	allowed	allow	VERB
fbem-2025	94	34	to	to	PART
fbem-2025	94	35	study	study	VERB
fbem-2025	94	36	and	and	CCONJ
fbem-2025	94	37	research	research	VERB
fbem-2025	94	38	various	various	ADJ
fbem-2025	94	39	natural	natural	ADJ
fbem-2025	94	40	resource	resource	NOUN
fbem-2025	94	41	assets	asset	NOUN
fbem-2025	94	42	,	,	PUNCT
fbem-2025	94	43	including	include	VERB
fbem-2025	94	44	the	the	DET
fbem-2025	94	45	classification	classification	NOUN
fbem-2025	94	46	and	and	CCONJ
fbem-2025	94	47	economic	economic	ADJ
fbem-2025	94	48	value	value	NOUN
fbem-2025	94	49	assessment	assessment	NOUN
fbem-2025	94	50	of	of	ADP
fbem-2025	94	51	natural	natural	ADJ
fbem-2025	94	52	assets	asset	NOUN
fbem-2025	94	53	.	.	PUNCT
fbem-2025	95	1	in	in	ADP
fbem-2025	95	2	addition	addition	NOUN
fbem-2025	95	3	,	,	PUNCT
fbem-2025	95	4	the	the	DET
fbem-2025	95	5	state	state	NOUN
fbem-2025	95	6	should	should	AUX
fbem-2025	95	7	focus	focus	VERB
fbem-2025	95	8	on	on	ADP
fbem-2025	95	9	developing	develop	VERB
fbem-2025	95	10	trainees	trainee	NOUN
fbem-2025	95	11	'	'	PART
fbem-2025	95	12	enthusiasm	enthusiasm	NOUN
fbem-2025	95	13	for	for	ADP
fbem-2025	95	14	learning	learn	VERB
fbem-2025	95	15	audit	audit	NOUN
fbem-2025	95	16	,	,	PUNCT
fbem-2025	95	17	accounting	accounting	NOUN
fbem-2025	95	18	,	,	PUNCT
fbem-2025	95	19	and	and	CCONJ
fbem-2025	95	20	other	other	ADJ
fbem-2025	95	21	financial	financial	ADJ
fbem-2025	95	22	knowledge	knowledge	NOUN
fbem-2025	95	23	and	and	CCONJ
fbem-2025	95	24	continuously	continuously	ADV
fbem-2025	95	25	developing	develop	VERB
fbem-2025	95	26	their	their	PRON
fbem-2025	95	27	creative	creative	ADJ
fbem-2025	95	28	thinking	thinking	NOUN
fbem-2025	95	29	.	.	PUNCT
fbem-2025	96	1	the	the	DET
fbem-2025	96	2	state	state	NOUN
fbem-2025	96	3	should	should	AUX
fbem-2025	96	4	also	also	ADV
fbem-2025	96	5	emphasize	emphasize	VERB
fbem-2025	96	6	continuing	continue	VERB
fbem-2025	96	7	education	education	NOUN
fbem-2025	96	8	for	for	ADP
fbem-2025	96	9	auditors	auditor	NOUN
fbem-2025	96	10	and	and	CCONJ
fbem-2025	96	11	include	include	VERB
fbem-2025	96	12	a	a	DET
fbem-2025	96	13	system	system	NOUN
fbem-2025	96	14	of	of	ADP
fbem-2025	96	15	continuing	continue	VERB
fbem-2025	96	16	education	education	NOUN
fbem-2025	96	17	.	.	PUNCT
fbem-2025	97	1	4.4	4.4	NUM
fbem-2025	97	2	.	.	PUNCT
fbem-2025	98	1	clarify	clarify	VERB
fbem-2025	98	2	the	the	DET
fbem-2025	98	3	audit	audit	NOUN
fbem-2025	98	4	system	system	NOUN
fbem-2025	98	5	to	to	PART
fbem-2025	98	6	promote	promote	VERB
fbem-2025	98	7	the	the	DET
fbem-2025	98	8	audit	audit	NOUN
fbem-2025	98	9	results	result	NOUN
fbem-2025	98	10	to	to	PART
fbem-2025	98	11	play	play	VERB
fbem-2025	98	12	their	their	PRON
fbem-2025	98	13	proper	proper	ADJ
fbem-2025	98	14	role	role	NOUN
fbem-2025	98	15	internal	internal	ADJ
fbem-2025	98	16	auditing	auditing	NOUN
fbem-2025	98	17	of	of	ADP
fbem-2025	98	18	natural	natural	ADJ
fbem-2025	98	19	environmental	environmental	ADJ
fbem-2025	98	20	resource	resource	NOUN
fbem-2025	98	21	management	management	NOUN
fbem-2025	98	22	assets	asset	NOUN
fbem-2025	98	23	can	can	AUX
fbem-2025	98	24	not	not	PART
fbem-2025	98	25	only	only	ADV
fbem-2025	98	26	prevent	prevent	VERB
fbem-2025	98	27	leading	leading	NOUN
fbem-2025	98	28	cadres	cadre	NOUN
fbem-2025	98	29	from	from	ADP
fbem-2025	98	30	frantically	frantically	ADV
fbem-2025	98	31	developing	develop	VERB
fbem-2025	98	32	natural	natural	ADJ
fbem-2025	98	33	environmental	environmental	ADJ
fbem-2025	98	34	resources	resource	NOUN
fbem-2025	98	35	by	by	ADP
fbem-2025	98	36	effectively	effectively	ADV
fbem-2025	98	37	pursuing	pursue	VERB
fbem-2025	98	38	continuous	continuous	ADJ
fbem-2025	98	39	socio	socio	NOUN
fbem-2025	98	40	-	-	PUNCT
fbem-2025	98	41	economic	economic	ADJ
fbem-2025	98	42	development	development	NOUN
fbem-2025	98	43	,	,	PUNCT
fbem-2025	98	44	but	but	CCONJ
fbem-2025	98	45	also	also	ADV
fbem-2025	98	46	enhance	enhance	VERB
fbem-2025	98	47	leading	leading	NOUN
fbem-2025	98	48	cadres	cadre	NOUN
fbem-2025	98	49	'	'	PART
fbem-2025	98	50	awareness	awareness	NOUN
fbem-2025	98	51	and	and	CCONJ
fbem-2025	98	52	sense	sense	NOUN
fbem-2025	98	53	of	of	ADP
fbem-2025	98	54	responsibility	responsibility	NOUN
fbem-2025	98	55	in	in	ADP
fbem-2025	98	56	cherishing	cherish	VERB
fbem-2025	98	57	natural	natural	ADJ
fbem-2025	98	58	resource	resource	NOUN
fbem-2025	98	59	assets	asset	NOUN
fbem-2025	98	60	,	,	PUNCT
fbem-2025	98	61	making	make	VERB
fbem-2025	98	62	them	they	PRON
fbem-2025	98	63	use	use	VERB
fbem-2025	98	64	natural	natural	ADJ
fbem-2025	98	65	resources	resource	NOUN
fbem-2025	98	66	reasonably	reasonably	ADV
fbem-2025	98	67	and	and	CCONJ
fbem-2025	98	68	effectively	effectively	ADV
fbem-2025	98	69	and	and	CCONJ
fbem-2025	98	70	encouraging	encourage	VERB
fbem-2025	98	71	them	they	PRON
fbem-2025	98	72	to	to	PART
fbem-2025	98	73	take	take	VERB
fbem-2025	98	74	responsibility	responsibility	NOUN
fbem-2025	98	75	.	.	PUNCT
fbem-2025	99	1	only	only	ADV
fbem-2025	99	2	by	by	ADP
fbem-2025	99	3	establishing	establish	VERB
fbem-2025	99	4	a	a	DET
fbem-2025	99	5	reasonable	reasonable	ADJ
fbem-2025	99	6	and	and	CCONJ
fbem-2025	99	7	clear	clear	ADJ
fbem-2025	99	8	tracking	tracking	NOUN
fbem-2025	99	9	mechanism	mechanism	NOUN
fbem-2025	99	10	can	can	AUX
fbem-2025	99	11	we	we	PRON
fbem-2025	99	12	ensure	ensure	VERB
fbem-2025	99	13	that	that	SCONJ
fbem-2025	99	14	leading	lead	VERB
fbem-2025	99	15	cadres	cadre	NOUN
fbem-2025	99	16	will	will	AUX
fbem-2025	99	17	more	more	ADV
fbem-2025	99	18	effectively	effectively	ADV
fbem-2025	99	19	establish	establish	VERB
fbem-2025	99	20	the	the	DET
fbem-2025	99	21	concept	concept	NOUN
fbem-2025	99	22	of	of	ADP
fbem-2025	99	23	green	green	ADJ
fbem-2025	99	24	development	development	NOUN
fbem-2025	99	25	and	and	CCONJ
fbem-2025	99	26	that	that	SCONJ
fbem-2025	99	27	leaders	leader	NOUN
fbem-2025	99	28	at	at	ADP
fbem-2025	99	29	all	all	DET
fbem-2025	99	30	levels	level	NOUN
fbem-2025	99	31	will	will	AUX
fbem-2025	99	32	recognize	recognize	VERB
fbem-2025	99	33	the	the	DET
fbem-2025	99	34	importance	importance	NOUN
fbem-2025	99	35	of	of	ADP
fbem-2025	99	36	natural	natural	ADJ
fbem-2025	99	37	resource	resource	NOUN
fbem-2025	99	38	management	management	NOUN
fbem-2025	99	39	and	and	CCONJ
fbem-2025	99	40	environmental	environmental	ADJ
fbem-2025	99	41	protection	protection	NOUN
fbem-2025	99	42	,	,	PUNCT
fbem-2025	99	43	and	and	CCONJ
fbem-2025	99	44	that	that	DET
fbem-2025	99	45	audits	audits	NOUN
fbem-2025	99	46	at	at	ADP
fbem-2025	99	47	all	all	DET
fbem-2025	99	48	levels	level	NOUN
fbem-2025	99	49	of	of	ADP
fbem-2025	99	50	government	government	NOUN
fbem-2025	99	51	will	will	AUX
fbem-2025	99	52	be	be	AUX
fbem-2025	99	53	properly	properly	ADV
fbem-2025	99	54	implemented	implement	VERB
fbem-2025	99	55	.	.	PUNCT
fbem-2025	100	1	4.4.1	4.4.1	X
fbem-2025	100	2	.	.	X
fbem-2025	100	3	clarify	clarify	VERB
fbem-2025	100	4	the	the	DET
fbem-2025	100	5	property	property	NOUN
fbem-2025	100	6	rights	right	NOUN
fbem-2025	100	7	system	system	NOUN
fbem-2025	100	8	with	with	ADP
fbem-2025	100	9	the	the	DET
fbem-2025	100	10	clarity	clarity	NOUN
fbem-2025	100	11	of	of	ADP
fbem-2025	100	12	the	the	DET
fbem-2025	100	13	property	property	NOUN
fbem-2025	100	14	rights	right	NOUN
fbem-2025	100	15	system	system	NOUN
fbem-2025	100	16	,	,	PUNCT
fbem-2025	100	17	the	the	DET
fbem-2025	100	18	responsibility	responsibility	NOUN
fbem-2025	100	19	of	of	ADP
fbem-2025	100	20	the	the	DET
fbem-2025	100	21	subject	subject	NOUN
fbem-2025	100	22	of	of	ADP
fbem-2025	100	23	the	the	DET
fbem-2025	100	24	"	"	PUNCT
fbem-2025	100	25	outgoing	outgoing	ADJ
fbem-2025	100	26	audit	audit	NOUN
fbem-2025	100	27	"	"	PUNCT
fbem-2025	100	28	is	be	AUX
fbem-2025	100	29	clear	clear	ADJ
fbem-2025	100	30	,	,	PUNCT
fbem-2025	100	31	and	and	CCONJ
fbem-2025	100	32	natural	natural	ADJ
fbem-2025	100	33	resources	resource	NOUN
fbem-2025	100	34	assets	asset	NOUN
fbem-2025	100	35	are	be	AUX
fbem-2025	100	36	effectively	effectively	ADV
fbem-2025	100	37	protected	protect	VERB
fbem-2025	100	38	,	,	PUNCT
fbem-2025	100	39	the	the	DET
fbem-2025	100	40	effect	effect	NOUN
fbem-2025	100	41	can	can	AUX
fbem-2025	100	42	be	be	AUX
fbem-2025	100	43	imagined	imagine	VERB
fbem-2025	100	44	.	.	PUNCT
fbem-2025	101	1	in	in	ADP
fbem-2025	101	2	the	the	DET
fbem-2025	101	3	leading	lead	VERB
fbem-2025	101	4	cadres	cadre	NOUN
fbem-2025	101	5	of	of	ADP
fbem-2025	101	6	the	the	DET
fbem-2025	101	7	natural	natural	ADJ
fbem-2025	101	8	environment	environment	NOUN
fbem-2025	101	9	resources	resource	NOUN
fbem-2025	101	10	for	for	ADP
fbem-2025	101	11	the	the	DET
fbem-2025	101	12	exit	exit	NOUN
fbem-2025	101	13	audit	audit	NOUN
fbem-2025	101	14	,	,	PUNCT
fbem-2025	101	15	the	the	DET
fbem-2025	101	16	property	property	NOUN
fbem-2025	101	17	rights	right	NOUN
fbem-2025	101	18	boundary	boundary	NOUN
fbem-2025	101	19	is	be	AUX
fbem-2025	101	20	clarified	clarify	VERB
fbem-2025	101	21	,	,	PUNCT
fbem-2025	101	22	the	the	DET
fbem-2025	101	23	enterprise	enterprise	NOUN
fbem-2025	101	24	resource	resource	NOUN
fbem-2025	101	25	processing	processing	NOUN
fbem-2025	101	26	technology	technology	NOUN
fbem-2025	101	27	is	be	AUX
fbem-2025	101	28	enhanced	enhance	VERB
fbem-2025	101	29	,	,	PUNCT
fbem-2025	101	30	and	and	CCONJ
fbem-2025	101	31	the	the	DET
fbem-2025	101	32	regional	regional	ADJ
fbem-2025	101	33	resources	resource	NOUN
fbem-2025	101	34	are	be	AUX
fbem-2025	101	35	accurately	accurately	ADV
fbem-2025	101	36	allocated	allocate	VERB
fbem-2025	101	37	,	,	PUNCT
fbem-2025	101	38	so	so	SCONJ
fbem-2025	101	39	that	that	SCONJ
fbem-2025	101	40	a	a	DET
fbem-2025	101	41	reasonable	reasonable	ADJ
fbem-2025	101	42	resource	resource	NOUN
fbem-2025	101	43	structure	structure	NOUN
fbem-2025	101	44	can	can	AUX
fbem-2025	101	45	be	be	AUX
fbem-2025	101	46	formed	form	VERB
fbem-2025	101	47	.	.	PUNCT
fbem-2025	102	1	4.4.2	4.4.2	X
fbem-2025	102	2	.	.	PUNCT
fbem-2025	102	3	clarify	clarify	VERB
fbem-2025	102	4	the	the	DET
fbem-2025	102	5	responsibilities	responsibility	NOUN
fbem-2025	102	6	of	of	ADP
fbem-2025	102	7	the	the	DET
fbem-2025	102	8	responsible	responsible	ADJ
fbem-2025	102	9	person	person	NOUN
fbem-2025	102	10	in	in	ADP
fbem-2025	102	11	the	the	DET
fbem-2025	102	12	process	process	NOUN
fbem-2025	102	13	of	of	ADP
fbem-2025	102	14	work	work	NOUN
fbem-2025	102	15	delivery	delivery	NOUN
fbem-2025	102	16	in	in	ADP
fbem-2025	102	17	the	the	DET
fbem-2025	102	18	process	process	NOUN
fbem-2025	102	19	of	of	ADP
fbem-2025	102	20	monitoring	monitoring	NOUN
fbem-2025	102	21	and	and	CCONJ
fbem-2025	102	22	auditing	audit	VERB
fbem-2025	102	23	the	the	DET
fbem-2025	102	24	natural	natural	ADJ
fbem-2025	102	25	resources	resource	NOUN
fbem-2025	102	26	of	of	ADP
fbem-2025	102	27	leading	leading	NOUN
fbem-2025	102	28	cadres	cadre	NOUN
fbem-2025	102	29	,	,	PUNCT
fbem-2025	102	30	it	it	PRON
fbem-2025	102	31	is	be	AUX
fbem-2025	102	32	necessary	necessary	ADJ
fbem-2025	102	33	to	to	PART
fbem-2025	102	34	link	link	VERB
fbem-2025	102	35	the	the	DET
fbem-2025	102	36	chain	chain	NOUN
fbem-2025	102	37	of	of	ADP
fbem-2025	102	38	responsibility	responsibility	NOUN
fbem-2025	102	39	of	of	ADP
fbem-2025	102	40	the	the	DET
fbem-2025	102	41	various	various	ADJ
fbem-2025	102	42	functional	functional	ADJ
fbem-2025	102	43	departments	department	NOUN
fbem-2025	102	44	up	up	ADP
fbem-2025	102	45	and	and	CCONJ
fbem-2025	102	46	down	down	ADV
fbem-2025	102	47	,	,	PUNCT
fbem-2025	102	48	for	for	ADP
fbem-2025	102	49	example	example	NOUN
fbem-2025	102	50	,	,	PUNCT
fbem-2025	102	51	due	due	ADP
fbem-2025	102	52	to	to	ADP
fbem-2025	102	53	water	water	NOUN
fbem-2025	102	54	quality	quality	NOUN
fbem-2025	102	55	pollution	pollution	NOUN
fbem-2025	102	56	caused	cause	VERB
fbem-2025	102	57	by	by	ADP
fbem-2025	102	58	agricultural	agricultural	ADJ
fbem-2025	102	59	land	land	NOUN
fbem-2025	102	60	can	can	AUX
fbem-2025	102	61	not	not	PART
fbem-2025	102	62	grow	grow	VERB
fbem-2025	102	63	crops	crop	NOUN
fbem-2025	102	64	normally	normally	ADV
fbem-2025	102	65	,	,	PUNCT
fbem-2025	102	66	which	which	PRON
fbem-2025	102	67	should	should	AUX
fbem-2025	102	68	be	be	AUX
fbem-2025	102	69	held	hold	VERB
fbem-2025	102	70	responsible	responsible	ADJ
fbem-2025	102	71	for	for	ADP
fbem-2025	102	72	the	the	DET
fbem-2025	102	73	head	head	NOUN
fbem-2025	102	74	of	of	ADP
fbem-2025	102	75	the	the	DET
fbem-2025	102	76	upstream	upstream	ADJ
fbem-2025	102	77	water	water	NOUN
fbem-2025	102	78	conservancy	conservancy	NOUN
fbem-2025	102	79	department	department	NOUN
fbem-2025	102	80	,	,	PUNCT
fbem-2025	102	81	and	and	CCONJ
fbem-2025	102	82	will	will	AUX
fbem-2025	102	83	be	be	AUX
fbem-2025	102	84	the	the	DET
fbem-2025	102	85	punishment	punishment	NOUN
fbem-2025	102	86	of	of	ADP
fbem-2025	102	87	public	public	ADJ
fbem-2025	102	88	display	display	NOUN
fbem-2025	102	89	of	of	ADP
fbem-2025	102	90	the	the	DET
fbem-2025	102	91	public	public	NOUN
fbem-2025	102	92	to	to	PART
fbem-2025	102	93	play	play	VERB
fbem-2025	102	94	a	a	DET
fbem-2025	102	95	warning	warning	NOUN
fbem-2025	102	96	role	role	NOUN
fbem-2025	102	97	.	.	PUNCT
fbem-2025	103	1	4.4.3	4.4.3	X
fbem-2025	103	2	.	.	X
fbem-2025	103	3	strengthen	strengthen	VERB
fbem-2025	103	4	follow	follow	VERB
fbem-2025	103	5	-	-	PUNCT
fbem-2025	103	6	up	up	ADP
fbem-2025	103	7	implementation	implementation	NOUN
fbem-2025	103	8	efforts	effort	NOUN
fbem-2025	103	9	it	it	PRON
fbem-2025	103	10	is	be	AUX
fbem-2025	103	11	clear	clear	ADJ
fbem-2025	103	12	that	that	SCONJ
fbem-2025	103	13	disciplinary	disciplinary	ADJ
fbem-2025	103	14	actions	action	NOUN
fbem-2025	103	15	against	against	ADP
fbem-2025	103	16	natural	natural	ADJ
fbem-2025	103	17	resources	resource	NOUN
fbem-2025	103	18	and	and	CCONJ
fbem-2025	103	19	the	the	DET
fbem-2025	103	20	relevant	relevant	ADJ
fbem-2025	103	21	authorities	authority	NOUN
fbem-2025	103	22	should	should	AUX
fbem-2025	103	23	be	be	AUX
fbem-2025	103	24	held	hold	VERB
fbem-2025	103	25	responsible	responsible	ADJ
fbem-2025	103	26	for	for	ADP
fbem-2025	103	27	faults	fault	NOUN
fbem-2025	103	28	or	or	CCONJ
fbem-2025	103	29	negligence	negligence	NOUN
fbem-2025	103	30	.	.	PUNCT
fbem-2025	104	1	currently	currently	ADV
fbem-2025	104	2	,	,	PUNCT
fbem-2025	104	3	the	the	DET
fbem-2025	104	4	websites	website	NOUN
fbem-2025	104	5	of	of	ADP
fbem-2025	104	6	various	various	ADJ
fbem-2025	104	7	state	state	NOUN
fbem-2025	104	8	agencies	agency	NOUN
fbem-2025	104	9	report	report	VERB
fbem-2025	104	10	the	the	DET
fbem-2025	104	11	results	result	NOUN
fbem-2025	104	12	of	of	ADP
fbem-2025	104	13	audit	audit	NOUN
fbem-2025	104	14	studies	study	NOUN
fbem-2025	104	15	to	to	ADP
fbem-2025	104	16	the	the	DET
fbem-2025	104	17	public	public	NOUN
fbem-2025	104	18	,	,	PUNCT
fbem-2025	104	19	and	and	CCONJ
fbem-2025	104	20	the	the	DET
fbem-2025	104	21	authorities	authority	NOUN
fbem-2025	104	22	at	at	ADP
fbem-2025	104	23	all	all	DET
fbem-2025	104	24	levels	level	NOUN
fbem-2025	104	25	are	be	AUX
fbem-2025	104	26	able	able	ADJ
fbem-2025	104	27	to	to	PART
fbem-2025	104	28	see	see	VERB
fbem-2025	104	29	their	their	PRON
fbem-2025	104	30	problems	problem	NOUN
fbem-2025	104	31	and	and	CCONJ
fbem-2025	104	32	improvements	improvement	NOUN
fbem-2025	104	33	,	,	PUNCT
fbem-2025	104	34	and	and	CCONJ
fbem-2025	104	35	the	the	DET
fbem-2025	104	36	corresponding	corresponding	ADJ
fbem-2025	104	37	audit	audit	NOUN
fbem-2025	104	38	analysis	analysis	NOUN
fbem-2025	104	39	by	by	ADP
fbem-2025	104	40	audit	audit	NOUN
fbem-2025	104	41	technicians	technician	NOUN
fbem-2025	104	42	is	be	AUX
fbem-2025	104	43	transferred	transfer	VERB
fbem-2025	104	44	to	to	ADP
fbem-2025	104	45	legal	legal	ADJ
fbem-2025	104	46	services	service	NOUN
fbem-2025	104	47	or	or	CCONJ
fbem-2025	104	48	other	other	ADJ
fbem-2025	104	49	law	law	NOUN
fbem-2025	104	50	enforcement	enforcement	NOUN
fbem-2025	104	51	agencies	agency	NOUN
fbem-2025	104	52	.	.	PUNCT
fbem-2025	105	1	4.5	4.5	NUM
fbem-2025	105	2	.	.	PUNCT
fbem-2025	106	1	improve	improve	VERB
fbem-2025	106	2	the	the	DET
fbem-2025	106	3	system	system	NOUN
fbem-2025	106	4	of	of	ADP
fbem-2025	106	5	regulations	regulation	NOUN
fbem-2025	106	6	and	and	CCONJ
fbem-2025	106	7	systems	system	NOUN
fbem-2025	106	8	to	to	PART
fbem-2025	106	9	enhance	enhance	VERB
fbem-2025	106	10	audit	audit	NOUN
fbem-2025	106	11	supervision	supervision	NOUN
fbem-2025	106	12	in	in	ADP
fbem-2025	106	13	the	the	DET
fbem-2025	106	14	audit	audit	NOUN
fbem-2025	106	15	process	process	NOUN
fbem-2025	106	16	,	,	PUNCT
fbem-2025	106	17	the	the	DET
fbem-2025	106	18	establishment	establishment	NOUN
fbem-2025	106	19	and	and	CCONJ
fbem-2025	106	20	improvement	improvement	NOUN
fbem-2025	106	21	of	of	ADP
fbem-2025	106	22	relevant	relevant	ADJ
fbem-2025	106	23	laws	law	NOUN
fbem-2025	106	24	and	and	CCONJ
fbem-2025	106	25	regulations	regulation	NOUN
fbem-2025	106	26	audit	audit	NOUN
fbem-2025	106	27	system	system	NOUN
fbem-2025	106	28	is	be	AUX
fbem-2025	106	29	the	the	DET
fbem-2025	106	30	key	key	ADJ
fbem-2025	106	31	link	link	NOUN
fbem-2025	106	32	.	.	PUNCT
fbem-2025	107	1	audit	audit	NOUN
fbem-2025	107	2	teams	team	NOUN
fbem-2025	107	3	at	at	ADP
fbem-2025	107	4	all	all	DET
fbem-2025	107	5	levels	level	NOUN
fbem-2025	107	6	should	should	AUX
fbem-2025	107	7	emphasize	emphasize	VERB
fbem-2025	107	8	and	and	CCONJ
fbem-2025	107	9	pay	pay	VERB
fbem-2025	107	10	attention	attention	NOUN
fbem-2025	107	11	to	to	ADP
fbem-2025	107	12	the	the	DET
fbem-2025	107	13	supervision	supervision	NOUN
fbem-2025	107	14	and	and	CCONJ
fbem-2025	107	15	implementation	implementation	NOUN
fbem-2025	107	16	of	of	ADP
fbem-2025	107	17	the	the	DET
fbem-2025	107	18	“	"	PUNCT
fbem-2025	107	19	leadership	leadership	NOUN
fbem-2025	107	20	natural	natural	ADJ
fbem-2025	107	21	resources	resource	NOUN
fbem-2025	107	22	assets	asset	NOUN
fbem-2025	107	23	supervision	supervision	NOUN
fbem-2025	107	24	and	and	CCONJ
fbem-2025	107	25	audit	audit	NOUN
fbem-2025	107	26	”	"	PUNCT
fbem-2025	107	27	.	.	PUNCT
fbem-2025	108	1	the	the	DET
fbem-2025	108	2	purpose	purpose	NOUN
fbem-2025	108	3	of	of	ADP
fbem-2025	108	4	this	this	DET
fbem-2025	108	5	study	study	NOUN
fbem-2025	108	6	is	be	AUX
fbem-2025	108	7	to	to	PART
fbem-2025	108	8	assess	assess	VERB
fbem-2025	108	9	the	the	DET
fbem-2025	108	10	effectiveness	effectiveness	NOUN
fbem-2025	108	11	and	and	CCONJ
fbem-2025	108	12	scientificity	scientificity	NOUN
fbem-2025	108	13	of	of	ADP
fbem-2025	108	14	the	the	DET
fbem-2025	108	15	operation	operation	NOUN
fbem-2025	108	16	of	of	ADP
fbem-2025	108	17	the	the	DET
fbem-2025	108	18	natural	natural	ADJ
fbem-2025	108	19	resources	resource	NOUN
fbem-2025	108	20	assets	asset	NOUN
fbem-2025	108	21	supervision	supervision	NOUN
fbem-2025	108	22	and	and	CCONJ
fbem-2025	108	23	management	management	NOUN
fbem-2025	108	24	system	system	NOUN
fbem-2025	108	25	during	during	ADP
fbem-2025	108	26	the	the	DET
fbem-2025	108	27	tenure	tenure	NOUN
fbem-2025	108	28	of	of	ADP
fbem-2025	108	29	the	the	DET
fbem-2025	108	30	leaders	leader	NOUN
fbem-2025	108	31	,	,	PUNCT
fbem-2025	108	32	and	and	CCONJ
fbem-2025	108	33	to	to	PART
fbem-2025	108	34	promote	promote	VERB
fbem-2025	108	35	the	the	DET
fbem-2025	108	36	improvement	improvement	NOUN
fbem-2025	108	37	of	of	ADP
fbem-2025	108	38	the	the	DET
fbem-2025	108	39	natural	natural	ADJ
fbem-2025	108	40	resources	resource	NOUN
fbem-2025	108	41	assets	asset	NOUN
fbem-2025	108	42	management	management	NOUN
fbem-2025	108	43	system	system	NOUN
fbem-2025	108	44	through	through	ADP
fbem-2025	108	45	detailed	detailed	ADJ
fbem-2025	108	46	evaluation	evaluation	NOUN
fbem-2025	108	47	.	.	PUNCT
fbem-2025	109	1	4.6	4.6	NUM
fbem-2025	109	2	.	.	PUNCT
fbem-2025	110	1	establishing	establish	VERB
fbem-2025	110	2	a	a	DET
fbem-2025	110	3	public	public	ADJ
fbem-2025	110	4	mechanism	mechanism	NOUN
fbem-2025	110	5	for	for	ADP
fbem-2025	110	6	the	the	DET
fbem-2025	110	7	results	result	NOUN
fbem-2025	110	8	of	of	ADP
fbem-2025	110	9	natural	natural	ADJ
fbem-2025	110	10	resource	resource	NOUN
fbem-2025	110	11	asset	asset	NOUN
fbem-2025	110	12	separation	separation	NOUN
fbem-2025	110	13	audits	audits	NOUN
fbem-2025	110	14	to	to	PART
fbem-2025	110	15	ensure	ensure	VERB
fbem-2025	110	16	a	a	DET
fbem-2025	110	17	higher	high	ADJ
fbem-2025	110	18	level	level	NOUN
fbem-2025	110	19	of	of	ADP
fbem-2025	110	20	transparency	transparency	NOUN
fbem-2025	110	21	in	in	ADP
fbem-2025	110	22	the	the	DET
fbem-2025	110	23	audit	audit	NOUN
fbem-2025	110	24	oversight	oversight	NOUN
fbem-2025	110	25	process	process	NOUN
fbem-2025	110	26	,	,	PUNCT
fbem-2025	110	27	it	it	PRON
fbem-2025	110	28	is	be	AUX
fbem-2025	110	29	necessary	necessary	ADJ
fbem-2025	110	30	to	to	PART
fbem-2025	110	31	publicize	publicize	VERB
fbem-2025	110	32	the	the	DET
fbem-2025	110	33	audit	audit	NOUN
fbem-2025	110	34	results	result	NOUN
fbem-2025	110	35	of	of	ADP
fbem-2025	110	36	the	the	DET
fbem-2025	110	37	relevant	relevant	ADJ
fbem-2025	110	38	departments	department	NOUN
fbem-2025	110	39	.	.	PUNCT
fbem-2025	111	1	develop	develop	VERB
fbem-2025	111	2	a	a	DET
fbem-2025	111	3	comprehensive	comprehensive	ADJ
fbem-2025	111	4	system	system	NOUN
fbem-2025	111	5	of	of	ADP
fbem-2025	111	6	publicity	publicity	NOUN
fbem-2025	111	7	checks	check	NOUN
fbem-2025	111	8	and	and	CCONJ
fbem-2025	111	9	consider	consider	VERB
fbem-2025	111	10	the	the	DET
fbem-2025	111	11	public	public	ADJ
fbem-2025	111	12	and	and	CCONJ
fbem-2025	111	13	relevant	relevant	ADJ
fbem-2025	111	14	media	medium	NOUN
fbem-2025	111	15	as	as	ADP
fbem-2025	111	16	necessary	necessary	ADJ
fbem-2025	111	17	watchdogs	watchdog	NOUN
fbem-2025	111	18	,	,	PUNCT
fbem-2025	111	19	and	and	CCONJ
fbem-2025	111	20	clarify	clarify	VERB
fbem-2025	111	21	the	the	DET
fbem-2025	111	22	primary	primary	ADJ
fbem-2025	111	23	oversight	oversight	NOUN
fbem-2025	111	24	responsibilities	responsibility	NOUN
fbem-2025	111	25	held	hold	VERB
fbem-2025	111	26	by	by	ADP
fbem-2025	111	27	both	both	PRON
fbem-2025	111	28	.	.	PUNCT
fbem-2025	112	1	social	social	ADJ
fbem-2025	112	2	media	medium	NOUN
fbem-2025	112	3	,	,	PUNCT
fbem-2025	112	4	as	as	ADP
fbem-2025	112	5	an	an	DET
fbem-2025	112	6	important	important	ADJ
fbem-2025	112	7	member	member	NOUN
fbem-2025	112	8	of	of	ADP
fbem-2025	112	9	the	the	DET
fbem-2025	112	10	ngo	ngo	PROPN
fbem-2025	112	11	community	community	NOUN
fbem-2025	112	12	,	,	PUNCT
fbem-2025	112	13	is	be	AUX
fbem-2025	112	14	also	also	ADV
fbem-2025	112	15	an	an	DET
fbem-2025	112	16	important	important	ADJ
fbem-2025	112	17	target	target	NOUN
fbem-2025	112	18	in	in	ADP
fbem-2025	112	19	the	the	DET
fbem-2025	112	20	audit	audit	NOUN
fbem-2025	112	21	monitoring	monitor	VERB
fbem-2025	112	22	system	system	NOUN
fbem-2025	112	23	that	that	PRON
fbem-2025	112	24	can	can	AUX
fbem-2025	112	25	not	not	PART
fbem-2025	112	26	be	be	AUX
fbem-2025	112	27	ignored	ignore	VERB
fbem-2025	112	28	.	.	PUNCT
fbem-2025	113	1	under	under	ADP
fbem-2025	113	2	this	this	DET
fbem-2025	113	3	premise	premise	NOUN
fbem-2025	113	4	,	,	PUNCT
fbem-2025	113	5	the	the	DET
fbem-2025	113	6	data	datum	NOUN
fbem-2025	113	7	exchange	exchange	NOUN
fbem-2025	113	8	audit	audit	NOUN
fbem-2025	113	9	management	management	NOUN
fbem-2025	113	10	responsibilities	responsibility	NOUN
fbem-2025	113	11	to	to	PART
fbem-2025	113	12	ensure	ensure	VERB
fbem-2025	113	13	the	the	DET
fbem-2025	113	14	effectiveness	effectiveness	NOUN
fbem-2025	113	15	of	of	ADP
fbem-2025	113	16	audit	audit	NOUN
fbem-2025	113	17	supervision	supervision	NOUN
fbem-2025	113	18	and	and	CCONJ
fbem-2025	113	19	learning	learning	NOUN
fbem-2025	113	20	can	can	AUX
fbem-2025	113	21	ultimately	ultimately	ADV
fbem-2025	113	22	lead	lead	VERB
fbem-2025	113	23	to	to	ADP
fbem-2025	113	24	comprehensive	comprehensive	ADJ
fbem-2025	113	25	and	and	CCONJ
fbem-2025	113	26	effective	effective	ADJ
fbem-2025	113	27	audit	audit	NOUN
fbem-2025	113	28	supervision	supervision	NOUN
fbem-2025	113	29	.	.	PUNCT
fbem-2025	114	1	at	at	ADP
fbem-2025	114	2	the	the	DET
fbem-2025	114	3	same	same	ADJ
fbem-2025	114	4	time	time	NOUN
fbem-2025	114	5	,	,	PUNCT
fbem-2025	114	6	the	the	DET
fbem-2025	114	7	media	medium	NOUN
fbem-2025	114	8	should	should	AUX
fbem-2025	114	9	also	also	ADV
fbem-2025	114	10	effectively	effectively	ADV
fbem-2025	114	11	challenge	challenge	VERB
fbem-2025	114	12	each	each	DET
fbem-2025	114	13	process	process	NOUN
fbem-2025	114	14	of	of	ADP
fbem-2025	114	15	audit	audit	NOUN
fbem-2025	114	16	operations	operation	NOUN
fbem-2025	114	17	and	and	CCONJ
fbem-2025	114	18	post	post	VERB
fbem-2025	114	19	the	the	DET
fbem-2025	114	20	results	result	NOUN
fbem-2025	114	21	of	of	ADP
fbem-2025	114	22	audit	audit	NOUN
fbem-2025	114	23	supervision	supervision	NOUN
fbem-2025	114	24	on	on	ADP
fbem-2025	114	25	specific	specific	ADJ
fbem-2025	114	26	websites	website	NOUN
fbem-2025	114	27	to	to	PART
fbem-2025	114	28	enable	enable	VERB
fbem-2025	114	29	users	user	NOUN
fbem-2025	114	30	of	of	ADP
fbem-2025	114	31	financial	financial	ADJ
fbem-2025	114	32	statement	statement	NOUN
fbem-2025	114	33	information	information	NOUN
fbem-2025	114	34	to	to	PART
fbem-2025	114	35	make	make	VERB
fbem-2025	114	36	correct	correct	ADJ
fbem-2025	114	37	and	and	CCONJ
fbem-2025	114	38	appropriate	appropriate	ADJ
fbem-2025	114	39	judgments	judgment	NOUN
fbem-2025	114	40	and	and	CCONJ
fbem-2025	114	41	decisions	decision	NOUN
fbem-2025	114	42	,	,	PUNCT
fbem-2025	114	43	which	which	PRON
fbem-2025	114	44	,	,	PUNCT
fbem-2025	114	45	at	at	ADP
fbem-2025	114	46	the	the	DET
fbem-2025	114	47	same	same	ADJ
fbem-2025	114	48	time	time	NOUN
fbem-2025	114	49	,	,	PUNCT
fbem-2025	114	50	helps	help	VERB
fbem-2025	114	51	to	to	PART
fbem-2025	114	52	improve	improve	VERB
fbem-2025	114	53	the	the	DET
fbem-2025	114	54	efficiency	efficiency	NOUN
fbem-2025	114	55	and	and	CCONJ
fbem-2025	114	56	reasonableness	reasonableness	NOUN
fbem-2025	114	57	of	of	ADP
fbem-2025	114	58	audit	audit	NOUN
fbem-2025	114	59	data	datum	NOUN
fbem-2025	114	60	.	.	PUNCT
fbem-2025	115	1	5	5	X
fbem-2025	115	2	.	.	X
fbem-2025	115	3	conclusion	conclusion	NOUN
fbem-2025	115	4	“	"	PUNCT
fbem-2025	115	5	not	not	PART
fbem-2025	115	6	only	only	ADV
fbem-2025	115	7	the	the	DET
fbem-2025	115	8	silver	silver	ADJ
fbem-2025	115	9	mountain	mountain	NOUN
fbem-2025	115	10	of	of	ADP
fbem-2025	115	11	gold	gold	NOUN
fbem-2025	115	12	,	,	PUNCT
fbem-2025	115	13	but	but	CCONJ
fbem-2025	115	14	also	also	ADV
fbem-2025	115	15	green	green	ADJ
fbem-2025	115	16	water	water	NOUN
fbem-2025	115	17	and	and	CCONJ
fbem-2025	115	18	green	green	ADJ
fbem-2025	115	19	mountains”is	mountains”is	PROPN
fbem-2025	115	20	the	the	DET
fbem-2025	115	21	key	key	NOUN
fbem-2025	115	22	to	to	ADP
fbem-2025	115	23	the	the	DET
fbem-2025	115	24	natural	natural	ADJ
fbem-2025	115	25	resources	resource	NOUN
fbem-2025	115	26	assets	asset	NOUN
fbem-2025	115	27	exit	exit	NOUN
fbem-2025	115	28	audit	audit	NOUN
fbem-2025	115	29	system	system	NOUN
fbem-2025	115	30	.	.	PUNCT
fbem-2025	116	1	however	however	ADV
fbem-2025	116	2	,	,	PUNCT
fbem-2025	116	3	from	from	ADP
fbem-2025	116	4	the	the	DET
fbem-2025	116	5	current	current	ADJ
fbem-2025	116	6	development	development	NOUN
fbem-2025	116	7	of	of	ADP
fbem-2025	116	8	china	china	PROPN
fbem-2025	116	9	,	,	PUNCT
fbem-2025	116	10	it	it	PRON
fbem-2025	116	11	is	be	AUX
fbem-2025	116	12	still	still	ADV
fbem-2025	116	13	stuck	stick	VERB
fbem-2025	116	14	in	in	ADP
fbem-2025	116	15	the	the	DET
fbem-2025	116	16	audit	audit	NOUN
fbem-2025	116	17	work	work	NOUN
fbem-2025	116	18	after	after	ADP
fbem-2025	116	19	the	the	DET
fbem-2025	116	20	fact	fact	NOUN
fbem-2025	116	21	.	.	PUNCT
fbem-2025	117	1	in	in	ADP
fbem-2025	117	2	many	many	ADJ
fbem-2025	117	3	cases	case	NOUN
fbem-2025	117	4	,	,	PUNCT
fbem-2025	117	5	even	even	ADV
fbem-2025	117	6	if	if	SCONJ
fbem-2025	117	7	problems	problem	NOUN
fbem-2025	117	8	are	be	AUX
fbem-2025	117	9	found	find	VERB
fbem-2025	117	10	in	in	ADP
fbem-2025	117	11	the	the	DET
fbem-2025	117	12	audit	audit	NOUN
fbem-2025	117	13	,	,	PUNCT
fbem-2025	117	14	it	it	PRON
fbem-2025	117	15	is	be	AUX
fbem-2025	117	16	impossible	impossible	ADJ
fbem-2025	117	17	to	to	PART
fbem-2025	117	18	find	find	VERB
fbem-2025	117	19	the	the	DET
fbem-2025	117	20	specific	specific	ADJ
fbem-2025	117	21	person	person	NOUN
fbem-2025	117	22	responsible	responsible	ADJ
fbem-2025	117	23	.	.	PUNCT
fbem-2025	118	1	moreover	moreover	ADV
fbem-2025	118	2	,	,	PUNCT
fbem-2025	118	3	even	even	ADV
fbem-2025	118	4	if	if	SCONJ
fbem-2025	118	5	the	the	DET
fbem-2025	118	6	responsible	responsible	ADJ
fbem-2025	118	7	person	person	NOUN
fbem-2025	118	8	is	be	AUX
fbem-2025	118	9	seriously	seriously	ADV
fbem-2025	118	10	dealt	deal	VERB
fbem-2025	118	11	with	with	ADP
fbem-2025	118	12	,	,	PUNCT
fbem-2025	118	13	irreparable	irreparable	ADJ
fbem-2025	118	14	losses	loss	NOUN
fbem-2025	118	15	are	be	AUX
fbem-2025	118	16	caused	cause	VERB
fbem-2025	118	17	to	to	ADP
fbem-2025	118	18	natural	natural	ADJ
fbem-2025	118	19	resource	resource	NOUN
fbem-2025	118	20	assets	asset	NOUN
fbem-2025	118	21	.	.	PUNCT
fbem-2025	119	1	thus	thus	ADV
fbem-2025	119	2	,	,	PUNCT
fbem-2025	119	3	it	it	PRON
fbem-2025	119	4	is	be	AUX
fbem-2025	119	5	clear	clear	ADJ
fbem-2025	119	6	that	that	SCONJ
fbem-2025	119	7	it	it	PRON
fbem-2025	119	8	is	be	AUX
fbem-2025	119	9	not	not	PART
fbem-2025	119	10	enough	enough	ADJ
fbem-2025	119	11	to	to	PART
fbem-2025	119	12	conduct	conduct	VERB
fbem-2025	119	13	outgoing	outgoing	ADJ
fbem-2025	119	14	audits	audits	NOUN
fbem-2025	119	15	of	of	ADP
fbem-2025	119	16	natural	natural	ADJ
fbem-2025	119	17	resource	resource	NOUN
fbem-2025	119	18	assets	asset	NOUN
fbem-2025	119	19	of	of	ADP
fbem-2025	119	20	leading	leading	NOUN
fbem-2025	119	21	cadres	cadre	NOUN
fbem-2025	119	22	,	,	PUNCT
fbem-2025	119	23	but	but	CCONJ
fbem-2025	119	24	also	also	ADV
fbem-2025	119	25	to	to	PART
fbem-2025	119	26	continue	continue	VERB
fbem-2025	119	27	to	to	PART
fbem-2025	119	28	study	study	VERB
fbem-2025	119	29	the	the	DET
fbem-2025	119	30	effectiveness	effectiveness	NOUN
fbem-2025	119	31	of	of	ADP
fbem-2025	119	32	whole	whole	ADJ
fbem-2025	119	33	process	process	NOUN
fbem-2025	119	34	audits	audits	NOUN
fbem-2025	119	35	before	before	ADV
fbem-2025	119	36	,	,	PUNCT
fbem-2025	119	37	during	during	ADP
fbem-2025	119	38	and	and	CCONJ
fbem-2025	119	39	after	after	ADP
fbem-2025	119	40	the	the	DET
fbem-2025	119	41	tenure	tenure	NOUN
fbem-2025	119	42	of	of	ADP
fbem-2025	119	43	leading	leading	NOUN
fbem-2025	119	44	cadres	cadre	NOUN
fbem-2025	119	45	.	.	PUNCT
fbem-2025	120	1	in	in	ADP
fbem-2025	120	2	conclusion	conclusion	NOUN
fbem-2025	120	3	,	,	PUNCT
fbem-2025	120	4	as	as	ADV
fbem-2025	120	5	far	far	ADV
fbem-2025	120	6	as	as	SCONJ
fbem-2025	120	7	the	the	DET
fbem-2025	120	8	current	current	ADJ
fbem-2025	120	9	situation	situation	NOUN
fbem-2025	120	10	is	be	AUX
fbem-2025	120	11	concerned	concern	VERB
fbem-2025	120	12	,	,	PUNCT
fbem-2025	120	13	the	the	DET
fbem-2025	120	14	ex	ex	NOUN
fbem-2025	120	15	-	-	ADJ
fbem-2025	120	16	officio	officio	ADJ
fbem-2025	120	17	audit	audit	NOUN
fbem-2025	120	18	of	of	ADP
fbem-2025	120	19	natural	natural	ADJ
fbem-2025	120	20	resources	resource	NOUN
fbem-2025	120	21	assets	asset	NOUN
fbem-2025	120	22	of	of	ADP
fbem-2025	120	23	leading	leading	NOUN
fbem-2025	120	24	cadres	cadre	NOUN
fbem-2025	120	25	is	be	AUX
fbem-2025	120	26	still	still	ADV
fbem-2025	120	27	in	in	ADP
fbem-2025	120	28	the	the	DET
fbem-2025	120	29	stage	stage	NOUN
fbem-2025	120	30	of	of	ADP
fbem-2025	120	31	continuous	continuous	ADJ
fbem-2025	120	32	exploration	exploration	NOUN
fbem-2025	120	33	and	and	CCONJ
fbem-2025	120	34	development	development	NOUN
fbem-2025	120	35	,	,	PUNCT
fbem-2025	120	36	and	and	CCONJ
fbem-2025	120	37	the	the	DET
fbem-2025	120	38	warning	warning	NOUN
fbem-2025	120	39	and	and	CCONJ
fbem-2025	120	40	restraining	restrain	VERB
fbem-2025	120	41	effect	effect	NOUN
fbem-2025	120	42	on	on	ADP
fbem-2025	120	43	leaders	leader	NOUN
fbem-2025	120	44	should	should	AUX
fbem-2025	120	45	be	be	AUX
fbem-2025	120	46	further	far	ADV
fbem-2025	120	47	increased	increase	VERB
fbem-2025	120	48	and	and	CCONJ
fbem-2025	120	49	effective	effective	ADJ
fbem-2025	120	50	audit	audit	NOUN
fbem-2025	120	51	measures	measure	NOUN
fbem-2025	120	52	should	should	AUX
fbem-2025	120	53	be	be	AUX
fbem-2025	120	54	taken	take	VERB
fbem-2025	120	55	to	to	PART
fbem-2025	120	56	make	make	VERB
fbem-2025	120	57	necessary	necessary	ADJ
fbem-2025	120	58	measures	measure	NOUN
fbem-2025	120	59	to	to	PART
fbem-2025	120	60	further	far	ADV
fbem-2025	120	61	realize	realize	VERB
fbem-2025	120	62	the	the	DET
fbem-2025	120	63	goal	goal	NOUN
fbem-2025	120	64	of	of	ADP
fbem-2025	120	65	ex	ex	ADJ
fbem-2025	120	66	-	-	ADJ
fbem-2025	120	67	officio	officio	ADJ
fbem-2025	120	68	audit	audit	NOUN
fbem-2025	120	69	of	of	ADP
fbem-2025	120	70	natural	natural	ADJ
fbem-2025	120	71	resources	resource	NOUN
fbem-2025	120	72	assets	asset	NOUN
fbem-2025	120	73	,	,	PUNCT
fbem-2025	120	74	which	which	PRON
fbem-2025	120	75	is	be	AUX
fbem-2025	120	76	also	also	ADV
fbem-2025	120	77	a	a	DET
fbem-2025	120	78	gradual	gradual	ADJ
fbem-2025	120	79	development	development	NOUN
fbem-2025	120	80	process	process	NOUN
fbem-2025	120	81	.	.	PUNCT
fbem-2025	121	1	references	reference	NOUN
fbem-2025	121	2	[	[	X
fbem-2025	121	3	1	1	NUM
fbem-2025	121	4	]	]	X
fbem-2025	121	5	lin	lin	PROPN
fbem-2025	121	6	.	.	PUNCT
fbem-2025	122	1	kudos	kudo	VERB
fbem-2025	122	2	to	to	ADP
fbem-2025	122	3	leading	leading	NOUN
fbem-2025	122	4	cadres	cadre	NOUN
fbem-2025	122	5	for	for	ADP
fbem-2025	122	6	"	"	PUNCT
fbem-2025	122	7	natural	natural	ADJ
fbem-2025	122	8	resources	resource	NOUN
fbem-2025	122	9	assets	asset	NOUN
fbem-2025	122	10	"	"	PUNCT
fbem-2025	122	11	outof	outof	PROPN
fbem-2025	122	12	-	-	PUNCT
fbem-2025	122	13	office	office	NOUN
fbem-2025	122	14	audit[n	audit[n	NOUN
fbem-2025	122	15	]	]	PUNCT
fbem-2025	122	16	.	.	PUNCT
fbem-2025	123	1	china	china	PROPN
fbem-2025	123	2	ocean	ocean	PROPN
fbem-2025	123	3	news,2019	news,2019	PROPN
fbem-2025	123	4	-	-	PUNCT
fbem-2025	123	5	12	12	NUM
fbem-2025	123	6	-	-	PUNCT
fbem-2025	123	7	27.002	27.002	NUM
fbem-2025	123	8	.	.	PUNCT
fbem-2025	123	9	232	232	NUM
fbem-2025	124	1	[	[	X
fbem-2025	124	2	2	2	NUM
fbem-2025	124	3	]	]	X
fbem-2025	124	4	hua	hua	PROPN
fbem-2025	124	5	wenying	wenying	PROPN
fbem-2025	124	6	.	.	PUNCT
fbem-2025	124	7	research	research	NOUN
fbem-2025	124	8	on	on	ADP
fbem-2025	124	9	the	the	DET
fbem-2025	124	10	content	content	NOUN
fbem-2025	124	11	and	and	CCONJ
fbem-2025	124	12	path	path	NOUN
fbem-2025	124	13	of	of	ADP
fbem-2025	124	14	leading	leading	NOUN
fbem-2025	124	15	cadres	cadre	NOUN
fbem-2025	124	16	'	'	PART
fbem-2025	124	17	natural	natural	ADJ
fbem-2025	124	18	resources	resource	NOUN
fbem-2025	124	19	assets	asset	NOUN
fbem-2025	124	20	out	out	ADP
fbem-2025	124	21	-	-	PUNCT
fbem-2025	124	22	of	of	ADP
fbem-2025	124	23	-	-	PUNCT
fbem-2025	124	24	office	office	NOUN
fbem-2025	124	25	audit	audit	NOUN
fbem-2025	125	1	[	[	X
fbem-2025	125	2	j	j	X
fbem-2025	125	3	]	]	X
fbem-2025	125	4	.	.	PUNCT
fbem-2025	126	1	hunan	hunan	PROPN
fbem-2025	126	2	social	social	PROPN
fbem-2025	126	3	science	science	PROPN
fbem-2025	126	4	,	,	PUNCT
fbem-2025	126	5	2018	2018	NUM
fbem-2025	126	6	,	,	PUNCT
fbem-2025	126	7	no	no	INTJ
fbem-2025	126	8	.	.	NOUN
fbem-2025	127	1	187,143	187,143	NUM
fbem-2025	127	2	-	-	SYM
fbem-2025	127	3	149	149	NUM
fbem-2025	127	4	.	.	PUNCT
fbem-2025	128	1	[	[	X
fbem-2025	128	2	3	3	X
fbem-2025	128	3	]	]	X
fbem-2025	128	4	zhang	zhang	PROPN
fbem-2025	128	5	xuemei	xuemei	PROPN
fbem-2025	128	6	.	.	PUNCT
fbem-2025	129	1	exploration	exploration	NOUN
fbem-2025	129	2	on	on	ADP
fbem-2025	129	3	the	the	DET
fbem-2025	129	4	issue	issue	NOUN
fbem-2025	129	5	of	of	ADP
fbem-2025	129	6	leading	leading	NOUN
fbem-2025	129	7	cadres	cadre	NOUN
fbem-2025	129	8	'	'	PART
fbem-2025	129	9	natural	natural	ADJ
fbem-2025	129	10	resources	resource	NOUN
fbem-2025	129	11	assets	asset	NOUN
fbem-2025	129	12	out	out	ADP
fbem-2025	129	13	of	of	ADP
fbem-2025	129	14	office	office	NOUN
fbem-2025	129	15	audit[j	audit[j	ADV
fbem-2025	129	16	]	]	PUNCT
fbem-2025	129	17	.	.	PUNCT
fbem-2025	130	1	finance	finance	NOUN
fbem-2025	130	2	and	and	CCONJ
fbem-2025	130	3	accounting	accounting	NOUN
fbem-2025	130	4	study	study	NOUN
fbem-2025	130	5	,	,	PUNCT
fbem-2025	130	6	2020	2020	NUM
fbem-2025	130	7	,	,	PUNCT
fbem-2025	130	8	no	no	INTJ
fbem-2025	130	9	.	.	PUNCT
fbem-2025	131	1	271,129	271,129	NUM
fbem-2025	131	2	-	-	SYM
fbem-2025	131	3	130	130	NUM
fbem-2025	131	4	.	.	PUNCT
fbem-2025	132	1	[	[	X
fbem-2025	132	2	4	4	NUM
fbem-2025	132	3	]	]	X
fbem-2025	132	4	zhou	zhou	PROPN
fbem-2025	132	5	,	,	PUNCT
fbem-2025	132	6	j.	j.	PROPN
fbem-2025	132	7	;	;	PUNCT
fbem-2025	132	8	wang	wang	PROPN
fbem-2025	132	9	,	,	PUNCT
fbem-2025	132	10	x.	x.	PROPN
fbem-2025	132	11	;	;	PUNCT
fbem-2025	132	12	huang	huang	PROPN
fbem-2025	132	13	,	,	PUNCT
fbem-2025	132	14	c	c	PROPN
fbem-2025	132	15	..	..	PUNCT
fbem-2025	132	16	evaluation	evaluation	NOUN
fbem-2025	132	17	method	method	NOUN
fbem-2025	132	18	and	and	CCONJ
fbem-2025	132	19	application	application	NOUN
fbem-2025	132	20	of	of	ADP
fbem-2025	132	21	leading	leading	NOUN
fbem-2025	132	22	cadres	cadre	NOUN
fbem-2025	132	23	'	'	PART
fbem-2025	132	24	natural	natural	ADJ
fbem-2025	132	25	resources	resource	NOUN
fbem-2025	132	26	assets	asset	NOUN
fbem-2025	132	27	out	out	ADP
fbem-2025	132	28	-	-	PUNCT
fbem-2025	132	29	ofoffice	ofoffice	NOUN
fbem-2025	132	30	audit[j	audit[j	ADV
fbem-2025	132	31	]	]	PUNCT
fbem-2025	132	32	.	.	PUNCT
fbem-2025	133	1	audit	audit	NOUN
fbem-2025	133	2	observation	observation	NOUN
fbem-2025	133	3	,	,	PUNCT
fbem-2025	133	4	2018	2018	NUM
fbem-2025	133	5	,	,	PUNCT
fbem-2025	133	6	no.10,30	no.10,30	PROPN
fbem-2025	133	7	-	-	PUNCT
fbem-2025	133	8	35	35	NUM
fbem-2025	133	9	.	.	PUNCT
fbem-2025	134	1	[	[	X
fbem-2025	134	2	5	5	X
fbem-2025	134	3	]	]	PUNCT
fbem-2025	134	4	liu	liu	PROPN
fbem-2025	134	5	rongli	rongli	PROPN
fbem-2025	134	6	.	.	PUNCT
fbem-2025	135	1	discussion	discussion	NOUN
fbem-2025	135	2	on	on	ADP
fbem-2025	135	3	the	the	DET
fbem-2025	135	4	current	current	ADJ
fbem-2025	135	5	situation	situation	NOUN
fbem-2025	135	6	of	of	ADP
fbem-2025	135	7	leading	leading	NOUN
fbem-2025	135	8	cadres	cadre	NOUN
fbem-2025	135	9	'	'	PART
fbem-2025	135	10	natural	natural	ADJ
fbem-2025	135	11	resources	resource	NOUN
fbem-2025	135	12	assets	asset	NOUN
fbem-2025	135	13	out	out	ADP
fbem-2025	135	14	-	-	PUNCT
fbem-2025	135	15	of	of	ADP
fbem-2025	135	16	-	-	PUNCT
fbem-2025	135	17	office	office	NOUN
fbem-2025	135	18	audit[j	audit[j	ADV
fbem-2025	135	19	]	]	PUNCT
fbem-2025	135	20	.	.	PUNCT
fbem-2025	136	1	journal	journal	PROPN
fbem-2025	136	2	of	of	ADP
fbem-2025	136	3	hubei	hubei	PROPN
fbem-2025	136	4	second	second	PROPN
fbem-2025	136	5	normal	normal	ADJ
fbem-2025	136	6	college	college	NOUN
fbem-2025	136	7	,	,	PUNCT
fbem-2025	136	8	2020	2020	NUM
fbem-2025	136	9	,	,	PUNCT
fbem-2025	136	10	v.37;no.278,52	v.37;no.278,52	PROPN
fbem-2025	136	11	-	-	PROPN
fbem-2025	136	12	56	56	NUM
fbem-2025	136	13	.	.	PUNCT
fbem-2025	137	1	[	[	X
fbem-2025	137	2	6	6	NUM
fbem-2025	137	3	]	]	PUNCT
fbem-2025	137	4	xiong	xiong	PROPN
fbem-2025	137	5	q.	q.	PROPN
fbem-2025	137	6	study	study	PROPN
fbem-2025	137	7	on	on	ADP
fbem-2025	137	8	the	the	DET
fbem-2025	137	9	outgoing	outgoing	ADJ
fbem-2025	137	10	audit	audit	NOUN
fbem-2025	137	11	of	of	ADP
fbem-2025	137	12	natural	natural	ADJ
fbem-2025	137	13	resources	resource	NOUN
fbem-2025	137	14	assets	asset	NOUN
fbem-2025	137	15	of	of	ADP
fbem-2025	137	16	leading	leading	NOUN
fbem-2025	137	17	cadres	cadre	NOUN
fbem-2025	137	18	below	below	ADP
fbem-2025	137	19	county	county	NOUN
fbem-2025	137	20	level	level	NOUN
fbem-2025	137	21	in	in	ADP
fbem-2025	137	22	g	g	PROPN
fbem-2025	137	23	city	city	NOUN
fbem-2025	138	1	[	[	X
fbem-2025	138	2	c	c	X
fbem-2025	138	3	]	]	PUNCT
fbem-2025	138	4	.	.	PUNCT
fbem-2025	139	1	nanchang	nanchang	PROPN
fbem-2025	139	2	university,2020	university,2020	PROPN
fbem-2025	139	3	.	.	PUNCT
fbem-2025	140	1	[	[	X
fbem-2025	140	2	7	7	X
fbem-2025	140	3	]	]	X
fbem-2025	140	4	shen	shen	NOUN
fbem-2025	140	5	dongyan	dongyan	PROPN
fbem-2025	140	6	.	.	PUNCT
fbem-2025	141	1	research	research	NOUN
fbem-2025	141	2	on	on	ADP
fbem-2025	141	3	leading	lead	VERB
fbem-2025	141	4	cadres	cadre	NOUN
fbem-2025	141	5	'	'	PART
fbem-2025	141	6	natural	natural	ADJ
fbem-2025	141	7	resources	resource	NOUN
fbem-2025	141	8	assets	asset	NOUN
fbem-2025	141	9	out	out	ADP
fbem-2025	141	10	of	of	ADP
fbem-2025	141	11	office	office	NOUN
fbem-2025	141	12	audit[j	audit[j	ADV
fbem-2025	141	13	]	]	PUNCT
fbem-2025	141	14	.	.	PUNCT
fbem-2025	142	1	china	china	PROPN
fbem-2025	142	2	township	township	PROPN
fbem-2025	142	3	enterprise	enterprise	NOUN
fbem-2025	142	4	accounting	accounting	NOUN
fbem-2025	142	5	,	,	PUNCT
fbem-2025	142	6	2021	2021	NUM
fbem-2025	142	7	,	,	PUNCT
fbem-2025	142	8	147	147	NUM
fbem-2025	142	9	-	-	SYM
fbem-2025	142	10	148	148	NUM
fbem-2025	142	11	.	.	PUNCT
fbem-2025	143	1	[	[	X
fbem-2025	143	2	8	8	NUM
fbem-2025	143	3	]	]	X
fbem-2025	143	4	jia	jia	PROPN
fbem-2025	143	5	liang	liang	PROPN
fbem-2025	143	6	.	.	PUNCT
fbem-2025	143	7	problems	problem	NOUN
fbem-2025	143	8	and	and	CCONJ
fbem-2025	143	9	countermeasures	countermeasure	NOUN
fbem-2025	143	10	faced	face	VERB
fbem-2025	143	11	by	by	ADP
fbem-2025	143	12	the	the	DET
fbem-2025	143	13	exit	exit	NOUN
fbem-2025	143	14	audit	audit	NOUN
fbem-2025	143	15	of	of	ADP
fbem-2025	143	16	natural	natural	ADJ
fbem-2025	143	17	resource	resource	NOUN
fbem-2025	143	18	assets[j	assets[j	PROPN
fbem-2025	143	19	]	]	PUNCT
fbem-2025	143	20	.	.	PUNCT
fbem-2025	144	1	accountant	accountant	NOUN
fbem-2025	144	2	,	,	PUNCT
fbem-2025	144	3	2021	2021	NUM
fbem-2025	144	4	,	,	PUNCT
fbem-2025	144	5	no.352	no.352	PROPN
fbem-2025	144	6	,	,	PUNCT
fbem-2025	144	7	91	91	NUM
fbem-2025	144	8	-	-	SYM
fbem-2025	144	9	92	92	NUM
fbem-2025	144	10	.	.	PUNCT
fbem-2025	145	1	[	[	X
fbem-2025	145	2	9	9	NUM
fbem-2025	145	3	]	]	SYM
fbem-2025	145	4	zhu	zhu	PROPN
fbem-2025	145	5	l.	l.	PROPN
fbem-2025	145	6	study	study	PROPN
fbem-2025	145	7	on	on	ADP
fbem-2025	145	8	the	the	DET
fbem-2025	145	9	outgoing	outgoing	ADJ
fbem-2025	145	10	audit	audit	NOUN
fbem-2025	145	11	of	of	ADP
fbem-2025	145	12	natural	natural	ADJ
fbem-2025	145	13	resources	resource	NOUN
fbem-2025	145	14	assets	asset	NOUN
fbem-2025	145	15	of	of	ADP
fbem-2025	145	16	leading	leading	NOUN
fbem-2025	145	17	cadres	cadre	NOUN
fbem-2025	145	18	in	in	ADP
fbem-2025	145	19	x	x	PROPN
fbem-2025	145	20	city	city	NOUN
fbem-2025	146	1	[	[	X
fbem-2025	146	2	c	c	X
fbem-2025	146	3	]	]	PUNCT
fbem-2025	146	4	.	.	PUNCT
fbem-2025	147	1	inner	inner	PROPN
fbem-2025	147	2	mongolia	mongolia	PROPN
fbem-2025	147	3	university	university	PROPN
fbem-2025	147	4	,	,	PUNCT
fbem-2025	147	5	2017	2017	NUM
fbem-2025	147	6	.	.	PUNCT
fbem-2025	148	1	[	[	X
fbem-2025	148	2	10	10	NUM
fbem-2025	148	3	]	]	X
fbem-2025	148	4	wang	wang	PROPN
fbem-2025	148	5	huan	huan	PROPN
fbem-2025	148	6	.	.	PUNCT
fbem-2025	149	1	analysis	analysis	NOUN
fbem-2025	149	2	of	of	ADP
fbem-2025	149	3	natural	natural	ADJ
fbem-2025	149	4	resources	resource	NOUN
fbem-2025	149	5	assets	asset	NOUN
fbem-2025	149	6	of	of	ADP
fbem-2025	149	7	leading	leading	NOUN
fbem-2025	149	8	cadres	cadre	NOUN
fbem-2025	149	9	at	at	ADP
fbem-2025	149	10	the	the	DET
fbem-2025	149	11	grassroots	grassroots	ADJ
fbem-2025	149	12	level	level	NOUN
fbem-2025	149	13	in	in	ADP
fbem-2025	149	14	the	the	DET
fbem-2025	149	15	context	context	NOUN
fbem-2025	149	16	of	of	ADP
fbem-2025	149	17	the	the	DET
fbem-2025	149	18	outgoing	outgoing	ADJ
fbem-2025	149	19	audit	audit	NOUN
fbem-2025	149	20	--	--	PUNCT
fbem-2025	149	21	town	town	NOUN
fbem-2025	149	22	t	t	PROPN
fbem-2025	149	23	as	as	ADP
fbem-2025	149	24	an	an	DET
fbem-2025	149	25	example[c	example[c	NOUN
fbem-2025	149	26	]	]	PUNCT
fbem-2025	149	27	.	.	PUNCT
fbem-2025	150	1	beijing	beijing	PROPN
fbem-2025	150	2	jiaotong	jiaotong	PROPN
fbem-2025	150	3	university,2019	university,2019	PROPN
fbem-2025	150	4	.	.	PUNCT
fbem-2025	151	1	[	[	X
fbem-2025	151	2	11	11	NUM
fbem-2025	151	3	]	]	PUNCT
fbem-2025	151	4	choida.managing	choida.managing	NOUN
fbem-2025	151	5	frame	frame	NOUN
fbem-2025	151	6	diversity	diversity	NOUN
fbem-2025	151	7	in	in	ADP
fbem-2025	151	8	environmental	environmental	PROPN
fbem-2025	151	9	particl	particl	PROPN
fbem-2025	151	10	patory	patory	PROPN
fbem-2025	151	11	processes	processes	PROPN
fbem-2025	151	12	-	-	PUNCT
fbem-2025	151	13	example	example	NOUN
fbem-2025	151	14	from	from	ADP
fbem-2025	151	15	the	the	DET
fbem-2025	151	16	fogera	fogera	NOUN
fbem-2025	151	17	woreda	woreda	NOUN
fbem-2025	151	18	in	in	ADP
fbem-2025	151	19	ethiopia[j	ethiopia[j	NOUN
fbem-2025	151	20	]	]	PUNCT
fbem-2025	151	21	.	.	PUNCT
fbem-2025	152	1	joumal	joumal	PROPN
fbem-2025	152	2	of	of	ADP
fbem-2025	152	3	environmental	environmental	ADJ
fbem-2025	152	4	management	management	NOUN
fbem-2025	152	5	,	,	PUNCT
fbem-2025	152	6	2016	2016	NUM
fbem-2025	152	7	(	(	PUNCT
fbem-2025	152	8	2	2	NUM
fbem-2025	152	9	):	):	PUNCT
fbem-2025	152	10	177	177	NUM
fbem-2025	152	11	-	-	SYM
fbem-2025	152	12	288	288	NUM
fbem-2025	152	13	.	.	PUNCT
fbem-2025	153	1	[	[	X
fbem-2025	153	2	12	12	NUM
fbem-2025	153	3	]	]	X
fbem-2025	153	4	wang	wang	PROPN
fbem-2025	153	5	fengyan.practical	fengyan.practical	PROPN
fbem-2025	153	6	problem	problem	NOUN
fbem-2025	153	7	and	and	CCONJ
fbem-2025	153	8	reform	reform	NOUN
fbem-2025	153	9	path	path	NOUN
fbem-2025	153	10	of	of	ADP
fbem-2025	153	11	the	the	DET
fbem-2025	153	12	departure	departure	NOUN
fbem-2025	153	13	audit	audit	NOUN
fbem-2025	153	14	of	of	ADP
fbem-2025	153	15	natural	natural	ADJ
fbem-2025	153	16	resources	resource	NOUN
fbem-2025	153	17	assets	asset	NOUN
fbem-2025	153	18	:	:	PUNCT
fbem-2025	153	19	based	base	VERB
fbem-2025	153	20	on	on	ADP
fbem-2025	153	21	china	china	PROPN
fbem-2025	153	22	's	's	PART
fbem-2025	153	23	practice[j].iop	practice[j].iop	PROPN
fbem-2025	153	24	conference	conference	NOUN
fbem-2025	153	25	series	series	NOUN
fbem-2025	153	26	:	:	PUNCT
fbem-2025	153	27	earth	earth	NOUN
fbem-2025	153	28	and	and	CCONJ
fbem-2025	153	29	environmental	environmental	ADJ
fbem-2025	153	30	science,2019,267(5	science,2019,267(5	NOUN
fbem-2025	153	31	)	)	PUNCT
fbem-2025	153	32	.	.	PUNCT