id	sid	tid	token	lemma	pos
fbem-22071	1	1	frontiers	frontier	NOUN
fbem-22071	1	2	in	in	ADP
fbem-22071	1	3	business	business	NOUN
fbem-22071	1	4	,	,	PUNCT
fbem-22071	1	5	economics	economic	NOUN
fbem-22071	1	6	and	and	CCONJ
fbem-22071	1	7	management	management	NOUN
fbem-22071	1	8	issn	issn	PROPN
fbem-22071	1	9	:	:	PUNCT
fbem-22071	1	10	2766	2766	NUM
fbem-22071	1	11	-	-	PUNCT
fbem-22071	1	12	824x	824x	NUM
fbem-22071	1	13	|	|	ADJ
fbem-22071	1	14	vol	vol	NOUN
fbem-22071	1	15	.	.	PROPN
fbem-22071	1	16	15	15	NUM
fbem-22071	1	17	,	,	PUNCT
fbem-22071	1	18	no	no	INTJ
fbem-22071	1	19	.	.	NOUN
fbem-22071	1	20	2	2	NUM
fbem-22071	1	21	,	,	PUNCT
fbem-22071	1	22	2024	2024	NUM
fbem-22071	1	23	14	14	NUM
fbem-22071	1	24	*	*	PUNCT
fbem-22071	1	25	thinking	think	VERB
fbem-22071	1	26	on	on	ADP
fbem-22071	1	27	the	the	DET
fbem-22071	1	28	delisting	delisting	NOUN
fbem-22071	1	29	of	of	ADP
fbem-22071	1	30	st	st	PROPN
fbem-22071	1	31	collin	collin	PROPN
fbem-22071	1	32	due	due	ADP
fbem-22071	1	33	to	to	ADP
fbem-22071	1	34	financial	financial	ADJ
fbem-22071	1	35	fraud	fraud	NOUN
fbem-22071	1	36	-based	-base	VERB
fbem-22071	1	37	on	on	ADP
fbem-22071	1	38	the	the	DET
fbem-22071	1	39	perspective	perspective	NOUN
fbem-22071	1	40	of	of	ADP
fbem-22071	1	41	business	business	NOUN
fbem-22071	1	42	ethics	ethic	NOUN
fbem-22071	1	43	and	and	CCONJ
fbem-22071	1	44	professional	professional	ADJ
fbem-22071	1	45	ethics	ethic	NOUN
fbem-22071	1	46	liangyu	liangyu	VERB
fbem-22071	1	47	zeng	zeng	PROPN
fbem-22071	1	48	*	*	PUNCT
fbem-22071	1	49	business	business	PROPN
fbem-22071	1	50	school	school	NOUN
fbem-22071	1	51	of	of	ADP
fbem-22071	1	52	hunan	hunan	PROPN
fbem-22071	1	53	university	university	PROPN
fbem-22071	1	54	of	of	ADP
fbem-22071	1	55	science	science	NOUN
fbem-22071	1	56	and	and	CCONJ
fbem-22071	1	57	technology	technology	NOUN
fbem-22071	1	58	,	,	PUNCT
fbem-22071	1	59	411201	411201	NUM
fbem-22071	1	60	,	,	PUNCT
fbem-22071	1	61	china	china	PROPN
fbem-22071	1	62	*	*	PUNCT
fbem-22071	1	63	corresponding	correspond	VERB
fbem-22071	1	64	author	author	NOUN
fbem-22071	1	65	:	:	PUNCT
fbem-22071	1	66	liangyu	liangyu	PROPN
fbem-22071	1	67	zeng	zeng	PROPN
fbem-22071	1	68	(	(	PUNCT
fbem-22071	1	69	email	email	NOUN
fbem-22071	1	70	:	:	PUNCT
fbem-22071	1	71	zengliangy@163.com	zengliangy@163.com	X
fbem-22071	1	72	)	)	PUNCT
fbem-22071	1	73	abstract	abstract	NOUN
fbem-22071	1	74	:	:	PUNCT
fbem-22071	1	75	the	the	DET
fbem-22071	1	76	securities	securities	PROPN
fbem-22071	1	77	and	and	CCONJ
fbem-22071	1	78	futures	future	NOUN
fbem-22071	1	79	commission	commission	PROPN
fbem-22071	1	80	(	(	PUNCT
fbem-22071	1	81	sfc	sfc	PROPN
fbem-22071	1	82	)	)	PUNCT
fbem-22071	1	83	announced	announce	VERB
fbem-22071	1	84	2022	2022	NUM
fbem-22071	1	85	financial	financial	ADJ
fbem-22071	1	86	fraud	fraud	NOUN
fbem-22071	1	87	cases	case	NOUN
fbem-22071	1	88	are	be	AUX
fbem-22071	1	89	common	common	ADJ
fbem-22071	1	90	,	,	PUNCT
fbem-22071	1	91	but	but	CCONJ
fbem-22071	1	92	because	because	SCONJ
fbem-22071	1	93	of	of	ADP
fbem-22071	1	94	the	the	DET
fbem-22071	1	95	professional	professional	ADJ
fbem-22071	1	96	managers	manager	NOUN
fbem-22071	1	97	of	of	ADP
fbem-22071	1	98	false	false	ADJ
fbem-22071	1	99	manipulation	manipulation	NOUN
fbem-22071	1	100	is	be	AUX
fbem-22071	1	101	rare	rare	ADJ
fbem-22071	1	102	,	,	PUNCT
fbem-22071	1	103	so	so	SCONJ
fbem-22071	1	104	this	this	DET
fbem-22071	1	105	paper	paper	NOUN
fbem-22071	1	106	selected	select	VERB
fbem-22071	1	107	collin	collin	PROPN
fbem-22071	1	108	environmental	environmental	PROPN
fbem-22071	1	109	protection	protection	PROPN
fbem-22071	1	110	equipment	equipment	PROPN
fbem-22071	1	111	co.	co.	PROPN
fbem-22071	1	112	,	,	PUNCT
fbem-22071	1	113	ltd	ltd	PROPN
fbem-22071	1	114	.	.	PROPN
fbem-22071	1	115	based	base	VERB
fbem-22071	1	116	on	on	ADP
fbem-22071	1	117	business	business	NOUN
fbem-22071	1	118	ethics	ethic	NOUN
fbem-22071	1	119	and	and	CCONJ
fbem-22071	1	120	professional	professional	ADJ
fbem-22071	1	121	ethics	ethic	NOUN
fbem-22071	1	122	perspective	perspective	VERB
fbem-22071	1	123	on	on	ADP
fbem-22071	1	124	its	its	PRON
fbem-22071	1	125	delisting	delisting	NOUN
fbem-22071	1	126	due	due	ADP
fbem-22071	1	127	to	to	ADP
fbem-22071	1	128	financial	financial	ADJ
fbem-22071	1	129	fraud	fraud	NOUN
fbem-22071	1	130	analysis	analysis	NOUN
fbem-22071	1	131	,	,	PUNCT
fbem-22071	1	132	respectively	respectively	ADV
fbem-22071	1	133	,	,	PUNCT
fbem-22071	1	134	on	on	ADP
fbem-22071	1	135	the	the	DET
fbem-22071	1	136	company	company	NOUN
fbem-22071	1	137	's	's	PART
fbem-22071	1	138	accounting	accounting	NOUN
fbem-22071	1	139	staff	staff	NOUN
fbem-22071	1	140	and	and	CCONJ
fbem-22071	1	141	professional	professional	ADJ
fbem-22071	1	142	managers	manager	NOUN
fbem-22071	1	143	to	to	PART
fbem-22071	1	144	reflect	reflect	VERB
fbem-22071	1	145	on	on	ADP
fbem-22071	1	146	the	the	DET
fbem-22071	1	147	perspective	perspective	NOUN
fbem-22071	1	148	,	,	PUNCT
fbem-22071	1	149	and	and	CCONJ
fbem-22071	1	150	to	to	PART
fbem-22071	1	151	address	address	VERB
fbem-22071	1	152	the	the	DET
fbem-22071	1	153	problem	problem	NOUN
fbem-22071	1	154	of	of	ADP
fbem-22071	1	155	the	the	DET
fbem-22071	1	156	corresponding	correspond	VERB
fbem-22071	1	157	solutions	solution	NOUN
fbem-22071	1	158	and	and	CCONJ
fbem-22071	1	159	recommendations	recommendation	NOUN
fbem-22071	1	160	,	,	PUNCT
fbem-22071	1	161	hoping	hope	VERB
fbem-22071	1	162	for	for	ADP
fbem-22071	1	163	the	the	DET
fbem-22071	1	164	current	current	ADJ
fbem-22071	1	165	corporate	corporate	ADJ
fbem-22071	1	166	moral	moral	ADJ
fbem-22071	1	167	governance	governance	NOUN
fbem-22071	1	168	imbalance	imbalance	NOUN
fbem-22071	1	169	in	in	ADP
fbem-22071	1	170	the	the	DET
fbem-22071	1	171	reality	reality	NOUN
fbem-22071	1	172	of	of	ADP
fbem-22071	1	173	the	the	DET
fbem-22071	1	174	problem	problem	NOUN
fbem-22071	1	175	of	of	ADP
fbem-22071	1	176	reflection	reflection	NOUN
fbem-22071	1	177	,	,	PUNCT
fbem-22071	1	178	the	the	DET
fbem-22071	1	179	company	company	NOUN
fbem-22071	1	180	's	's	PART
fbem-22071	1	181	accounting	accounting	NOUN
fbem-22071	1	182	staff	staff	NOUN
fbem-22071	1	183	and	and	CCONJ
fbem-22071	1	184	professional	professional	ADJ
fbem-22071	1	185	managers	manager	NOUN
fbem-22071	1	186	.	.	PUNCT
fbem-22071	2	1	we	we	PRON
fbem-22071	2	2	also	also	ADV
fbem-22071	2	3	propose	propose	VERB
fbem-22071	2	4	corresponding	corresponding	ADJ
fbem-22071	2	5	measures	measure	NOUN
fbem-22071	2	6	and	and	CCONJ
fbem-22071	2	7	suggestions	suggestion	NOUN
fbem-22071	2	8	to	to	PART
fbem-22071	2	9	solve	solve	VERB
fbem-22071	2	10	the	the	DET
fbem-22071	2	11	problem	problem	NOUN
fbem-22071	2	12	,	,	PUNCT
fbem-22071	2	13	hoping	hope	VERB
fbem-22071	2	14	to	to	PART
fbem-22071	2	15	provide	provide	VERB
fbem-22071	2	16	reflection	reflection	NOUN
fbem-22071	2	17	and	and	CCONJ
fbem-22071	2	18	reference	reference	NOUN
fbem-22071	2	19	for	for	ADP
fbem-22071	2	20	the	the	DET
fbem-22071	2	21	reality	reality	NOUN
fbem-22071	2	22	of	of	ADP
fbem-22071	2	23	the	the	DET
fbem-22071	2	24	imbalance	imbalance	NOUN
fbem-22071	2	25	of	of	ADP
fbem-22071	2	26	corporat	corporat	NOUN
fbem-22071	2	27	e	e	ADP
fbem-22071	2	28	moral	moral	ADJ
fbem-22071	2	29	governance	governance	NOUN
fbem-22071	2	30	,	,	PUNCT
fbem-22071	2	31	and	and	CCONJ
fbem-22071	2	32	expecting	expect	VERB
fbem-22071	2	33	practitioners	practitioner	NOUN
fbem-22071	2	34	to	to	PART
fbem-22071	2	35	improve	improve	VERB
fbem-22071	2	36	the	the	DET
fbem-22071	2	37	quality	quality	NOUN
fbem-22071	2	38	of	of	ADP
fbem-22071	2	39	professional	professional	ADJ
fbem-22071	2	40	ethics	ethic	NOUN
fbem-22071	2	41	and	and	CCONJ
fbem-22071	2	42	to	to	PART
fbem-22071	2	43	be	be	AUX
fbem-22071	2	44	alert	alert	ADJ
fbem-22071	2	45	to	to	ADP
fbem-22071	2	46	the	the	DET
fbem-22071	2	47	ethical	ethical	ADJ
fbem-22071	2	48	edges	edge	NOUN
fbem-22071	2	49	.	.	PUNCT
fbem-22071	3	1	keywords	keyword	NOUN
fbem-22071	3	2	:	:	PUNCT
fbem-22071	3	3	collin	collin	PROPN
fbem-22071	3	4	environmental	environmental	PROPN
fbem-22071	3	5	protection	protection	PROPN
fbem-22071	3	6	,	,	PUNCT
fbem-22071	3	7	financial	financial	ADJ
fbem-22071	3	8	fraud	fraud	NOUN
fbem-22071	3	9	,	,	PUNCT
fbem-22071	3	10	business	business	NOUN
fbem-22071	3	11	ethics	ethic	NOUN
fbem-22071	3	12	,	,	PUNCT
fbem-22071	3	13	professional	professional	ADJ
fbem-22071	3	14	managers	manager	NOUN
fbem-22071	3	15	,	,	PUNCT
fbem-22071	3	16	professional	professional	ADJ
fbem-22071	3	17	ethics	ethic	NOUN
fbem-22071	3	18	.	.	PUNCT
fbem-22071	4	1	1	1	X
fbem-22071	4	2	.	.	X
fbem-22071	4	3	introduction	introduction	NOUN
fbem-22071	4	4	1.1	1.1	NUM
fbem-22071	4	5	.	.	PUNCT
fbem-22071	5	1	research	research	NOUN
fbem-22071	5	2	background	background	NOUN
fbem-22071	5	3	in	in	ADP
fbem-22071	5	4	recent	recent	ADJ
fbem-22071	5	5	years	year	NOUN
fbem-22071	5	6	,	,	PUNCT
fbem-22071	5	7	china	china	PROPN
fbem-22071	5	8	's	's	PART
fbem-22071	5	9	rapid	rapid	ADJ
fbem-22071	5	10	development	development	NOUN
fbem-22071	5	11	of	of	ADP
fbem-22071	5	12	the	the	DET
fbem-22071	5	13	capital	capital	NOUN
fbem-22071	5	14	market	market	NOUN
fbem-22071	5	15	,	,	PUNCT
fbem-22071	5	16	as	as	ADP
fbem-22071	5	17	of	of	ADP
fbem-22071	5	18	the	the	DET
fbem-22071	5	19	end	end	NOUN
fbem-22071	5	20	of	of	ADP
fbem-22071	5	21	april	april	PROPN
fbem-22071	5	22	2023	2023	NUM
fbem-22071	5	23	,	,	PUNCT
fbem-22071	5	24	the	the	DET
fbem-22071	5	25	country	country	NOUN
fbem-22071	5	26	has	have	VERB
fbem-22071	5	27	more	more	ADJ
fbem-22071	5	28	than	than	ADP
fbem-22071	5	29	5,100	5,100	NUM
fbem-22071	5	30	a	a	DET
fbem-22071	5	31	-	-	PUNCT
fbem-22071	5	32	share	share	NOUN
fbem-22071	5	33	listed	list	VERB
fbem-22071	5	34	companies	company	NOUN
fbem-22071	5	35	,	,	PUNCT
fbem-22071	5	36	but	but	CCONJ
fbem-22071	5	37	not	not	PART
fbem-22071	5	38	all	all	DET
fbem-22071	5	39	companies	company	NOUN
fbem-22071	5	40	listed	list	VERB
fbem-22071	5	41	after	after	ADP
fbem-22071	5	42	the	the	DET
fbem-22071	5	43	operating	operating	NOUN
fbem-22071	5	44	conditions	condition	NOUN
fbem-22071	5	45	to	to	ADP
fbem-22071	5	46	the	the	DET
fbem-22071	5	47	expected	expect	VERB
fbem-22071	5	48	prosperity	prosperity	NOUN
fbem-22071	5	49	of	of	ADP
fbem-22071	5	50	the	the	DET
fbem-22071	5	51	development	development	NOUN
fbem-22071	5	52	of	of	ADP
fbem-22071	5	53	the	the	DET
fbem-22071	5	54	unity	unity	NOUN
fbem-22071	5	55	of	of	ADP
fbem-22071	5	56	some	some	DET
fbem-22071	5	57	companies	company	NOUN
fbem-22071	5	58	almost	almost	ADV
fbem-22071	5	59	with	with	ADP
fbem-22071	5	60	the	the	DET
fbem-22071	5	61	company	company	NOUN
fbem-22071	5	62	's	's	PART
fbem-22071	5	63	vision	vision	NOUN
fbem-22071	5	64	of	of	ADP
fbem-22071	5	65	the	the	DET
fbem-22071	5	66	direction	direction	NOUN
fbem-22071	5	67	of	of	ADP
fbem-22071	5	68	the	the	DET
fbem-22071	5	69	company	company	NOUN
fbem-22071	5	70	deviates	deviate	VERB
fbem-22071	5	71	from	from	ADP
fbem-22071	5	72	,	,	PUNCT
fbem-22071	5	73	or	or	CCONJ
fbem-22071	5	74	even	even	ADV
fbem-22071	5	75	nearly	nearly	ADV
fbem-22071	5	76	unable	unable	ADJ
fbem-22071	5	77	to	to	PART
fbem-22071	5	78	achieve	achieve	VERB
fbem-22071	5	79	the	the	DET
fbem-22071	5	80	profitability	profitability	NOUN
fbem-22071	5	81	of	of	ADP
fbem-22071	5	82	the	the	DET
fbem-22071	5	83	listed	list	VERB
fbem-22071	5	84	target	target	NOUN
fbem-22071	5	85	,	,	PUNCT
fbem-22071	5	86	which	which	PRON
fbem-22071	5	87	creates	create	VERB
fbem-22071	5	88	the	the	DET
fbem-22071	5	89	generation	generation	NOUN
fbem-22071	5	90	of	of	ADP
fbem-22071	5	91	surplus	surplus	ADJ
fbem-22071	5	92	management	management	NOUN
fbem-22071	5	93	.	.	PUNCT
fbem-22071	6	1	due	due	ADP
fbem-22071	6	2	to	to	ADP
fbem-22071	6	3	the	the	DET
fbem-22071	6	4	listing	listing	NOUN
fbem-22071	6	5	requirements	requirement	NOUN
fbem-22071	6	6	are	be	AUX
fbem-22071	6	7	relatively	relatively	ADV
fbem-22071	6	8	strict	strict	ADJ
fbem-22071	6	9	,	,	PUNCT
fbem-22071	6	10	and	and	CCONJ
fbem-22071	6	11	the	the	DET
fbem-22071	6	12	capital	capital	NOUN
fbem-22071	6	13	market	market	NOUN
fbem-22071	6	14	is	be	AUX
fbem-22071	6	15	rapidly	rapidly	ADV
fbem-22071	6	16	changing	change	VERB
fbem-22071	6	17	,	,	PUNCT
fbem-22071	6	18	surplus	surplus	ADJ
fbem-22071	6	19	management	management	NOUN
fbem-22071	6	20	excessive	excessive	ADJ
fbem-22071	6	21	change	change	NOUN
fbem-22071	6	22	appeared	appear	VERB
fbem-22071	6	23	in	in	ADP
fbem-22071	6	24	the	the	DET
fbem-22071	6	25	financial	financial	ADJ
fbem-22071	6	26	counterfeiting	counterfeiting	NOUN
fbem-22071	6	27	.	.	PUNCT
fbem-22071	7	1	at	at	ADP
fbem-22071	7	2	the	the	DET
fbem-22071	7	3	same	same	ADJ
fbem-22071	7	4	time	time	NOUN
fbem-22071	7	5	,	,	PUNCT
fbem-22071	7	6	the	the	DET
fbem-22071	7	7	report	report	NOUN
fbem-22071	7	8	of	of	ADP
fbem-22071	7	9	the	the	DET
fbem-22071	7	10	20th	20th	ADJ
fbem-22071	7	11	party	party	NOUN
fbem-22071	7	12	congress	congress	PROPN
fbem-22071	7	13	put	put	VERB
fbem-22071	7	14	forward	forward	ADP
fbem-22071	7	15	the	the	DET
fbem-22071	7	16	requirements	requirement	NOUN
fbem-22071	7	17	for	for	ADP
fbem-22071	7	18	the	the	DET
fbem-22071	7	19	construction	construction	NOUN
fbem-22071	7	20	of	of	ADP
fbem-22071	7	21	business	business	NOUN
fbem-22071	7	22	environment	environment	NOUN
fbem-22071	7	23	,	,	PUNCT
fbem-22071	7	24	that	that	ADV
fbem-22071	7	25	is	is	ADV
fbem-22071	7	26	,	,	PUNCT
fbem-22071	7	27	vigorously	vigorously	ADV
fbem-22071	7	28	improve	improve	VERB
fbem-22071	7	29	the	the	DET
fbem-22071	7	30	basic	basic	ADJ
fbem-22071	7	31	system	system	NOUN
fbem-22071	7	32	of	of	ADP
fbem-22071	7	33	market	market	NOUN
fbem-22071	7	34	economy	economy	NOUN
fbem-22071	7	35	,	,	PUNCT
fbem-22071	7	36	including	include	VERB
fbem-22071	7	37	social	social	ADJ
fbem-22071	7	38	credit	credit	NOUN
fbem-22071	7	39	,	,	PUNCT
fbem-22071	7	40	making	make	VERB
fbem-22071	7	41	clear	clear	ADJ
fbem-22071	7	42	the	the	DET
fbem-22071	7	43	importance	importance	NOUN
fbem-22071	7	44	of	of	ADP
fbem-22071	7	45	social	social	ADJ
fbem-22071	7	46	credit	credit	NOUN
fbem-22071	7	47	to	to	PART
fbem-22071	7	48	build	build	VERB
fbem-22071	7	49	a	a	DET
fbem-22071	7	50	new	new	ADJ
fbem-22071	7	51	development	development	NOUN
fbem-22071	7	52	pattern	pattern	NOUN
fbem-22071	7	53	and	and	CCONJ
fbem-22071	7	54	promote	promote	VERB
fbem-22071	7	55	high	high	ADJ
fbem-22071	7	56	-	-	PUNCT
fbem-22071	7	57	quality	quality	NOUN
fbem-22071	7	58	development	development	NOUN
fbem-22071	7	59	.	.	PUNCT
fbem-22071	8	1	"	"	PUNCT
fbem-22071	8	2	the	the	DET
fbem-22071	8	3	14th	14th	ADJ
fbem-22071	8	4	five	five	NUM
fbem-22071	8	5	-	-	PUNCT
fbem-22071	8	6	year	year	NOUN
fbem-22071	8	7	plan	plan	NOUN
fbem-22071	8	8	emphasises	emphasise	VERB
fbem-22071	8	9	the	the	DET
fbem-22071	8	10	need	need	NOUN
fbem-22071	8	11	to	to	PART
fbem-22071	8	12	vigorously	vigorously	ADV
fbem-22071	8	13	promote	promote	VERB
fbem-22071	8	14	the	the	DET
fbem-22071	8	15	establishment	establishment	NOUN
fbem-22071	8	16	of	of	ADP
fbem-22071	8	17	a	a	DET
fbem-22071	8	18	high	high	ADJ
fbem-22071	8	19	-	-	PUNCT
fbem-22071	8	20	standard	standard	NOUN
fbem-22071	8	21	market	market	NOUN
fbem-22071	8	22	system	system	NOUN
fbem-22071	8	23	,	,	PUNCT
fbem-22071	8	24	to	to	PART
fbem-22071	8	25	build	build	VERB
fbem-22071	8	26	a	a	DET
fbem-22071	8	27	sound	sound	ADJ
fbem-22071	8	28	market	market	NOUN
fbem-22071	8	29	system	system	NOUN
fbem-22071	8	30	and	and	CCONJ
fbem-22071	8	31	institutional	institutional	ADJ
fbem-22071	8	32	system	system	NOUN
fbem-22071	8	33	,	,	PUNCT
fbem-22071	8	34	to	to	PART
fbem-22071	8	35	insist	insist	VERB
fbem-22071	8	36	on	on	ADP
fbem-22071	8	37	fair	fair	ADJ
fbem-22071	8	38	access	access	NOUN
fbem-22071	8	39	,	,	PUNCT
fbem-22071	8	40	fair	fair	ADJ
fbem-22071	8	41	regulation	regulation	NOUN
fbem-22071	8	42	,	,	PUNCT
fbem-22071	8	43	openness	openness	NOUN
fbem-22071	8	44	and	and	CCONJ
fbem-22071	8	45	orderliness	orderliness	ADJ
fbem-22071	8	46	,	,	PUNCT
fbem-22071	8	47	honesty	honesty	NOUN
fbem-22071	8	48	and	and	CCONJ
fbem-22071	8	49	law	law	NOUN
fbem-22071	8	50	-	-	PUNCT
fbem-22071	8	51	abidingness	abidingness	NOUN
fbem-22071	8	52	,	,	PUNCT
fbem-22071	8	53	and	and	CCONJ
fbem-22071	8	54	to	to	PART
fbem-22071	8	55	form	form	VERB
fbem-22071	8	56	an	an	DET
fbem-22071	8	57	efficient	efficient	ADJ
fbem-22071	8	58	,	,	PUNCT
fbem-22071	8	59	standardised	standardised	ADJ
fbem-22071	8	60	and	and	CCONJ
fbem-22071	8	61	fair	fair	ADJ
fbem-22071	8	62	-	-	PUNCT
fbem-22071	8	63	competitive	competitive	ADJ
fbem-22071	8	64	unified	unified	ADJ
fbem-22071	8	65	domestic	domestic	ADJ
fbem-22071	8	66	market	market	NOUN
fbem-22071	8	67	.	.	PUNCT
fbem-22071	9	1	against	against	ADP
fbem-22071	9	2	the	the	DET
fbem-22071	9	3	background	background	NOUN
fbem-22071	9	4	of	of	ADP
fbem-22071	9	5	the	the	DET
fbem-22071	9	6	economic	economic	ADJ
fbem-22071	9	7	downturn	downturn	NOUN
fbem-22071	9	8	and	and	CCONJ
fbem-22071	9	9	the	the	DET
fbem-22071	9	10	general	general	ADJ
fbem-22071	9	11	environment	environment	NOUN
fbem-22071	9	12	of	of	ADP
fbem-22071	9	13	the	the	DET
fbem-22071	9	14	epidemic	epidemic	NOUN
fbem-22071	9	15	in	in	ADP
fbem-22071	9	16	recent	recent	ADJ
fbem-22071	9	17	years	year	NOUN
fbem-22071	9	18	,	,	PUNCT
fbem-22071	9	19	financial	financial	ADJ
fbem-22071	9	20	counterfeiting	counterfeiting	NOUN
fbem-22071	9	21	has	have	AUX
fbem-22071	9	22	occurred	occur	VERB
fbem-22071	9	23	from	from	ADP
fbem-22071	9	24	time	time	NOUN
fbem-22071	9	25	to	to	ADP
fbem-22071	9	26	time	time	NOUN
fbem-22071	9	27	in	in	ADP
fbem-22071	9	28	the	the	DET
fbem-22071	9	29	capital	capital	NOUN
fbem-22071	9	30	market	market	NOUN
fbem-22071	9	31	.	.	PUNCT
fbem-22071	10	1	as	as	ADP
fbem-22071	10	2	a	a	DET
fbem-22071	10	3	result	result	NOUN
fbem-22071	10	4	,	,	PUNCT
fbem-22071	10	5	financial	financial	ADJ
fbem-22071	10	6	fraud	fraud	NOUN
fbem-22071	10	7	can	can	AUX
fbem-22071	10	8	often	often	ADV
fbem-22071	10	9	be	be	AUX
fbem-22071	10	10	the	the	DET
fbem-22071	10	11	flip	flip	ADJ
fbem-22071	10	12	side	side	NOUN
fbem-22071	10	13	of	of	ADP
fbem-22071	10	14	the	the	DET
fbem-22071	10	15	coin	coin	NOUN
fbem-22071	10	16	of	of	ADP
fbem-22071	10	17	the	the	DET
fbem-22071	10	18	professional	professional	ADJ
fbem-22071	10	19	ethics	ethic	NOUN
fbem-22071	10	20	of	of	ADP
fbem-22071	10	21	accounting	accounting	NOUN
fbem-22071	10	22	practitioners	practitioner	NOUN
fbem-22071	10	23	as	as	ADV
fbem-22071	10	24	well	well	ADV
fbem-22071	10	25	as	as	ADP
fbem-22071	10	26	other	other	ADJ
fbem-22071	10	27	managers	manager	NOUN
fbem-22071	10	28	or	or	CCONJ
fbem-22071	10	29	boards	board	NOUN
fbem-22071	10	30	of	of	ADP
fbem-22071	10	31	directors	director	NOUN
fbem-22071	10	32	in	in	ADP
fbem-22071	10	33	terms	term	NOUN
fbem-22071	10	34	of	of	ADP
fbem-22071	10	35	ethical	ethical	ADJ
fbem-22071	10	36	issues	issue	NOUN
fbem-22071	10	37	that	that	PRON
fbem-22071	10	38	are	be	AUX
fbem-22071	10	39	valuable	valuable	ADJ
fbem-22071	10	40	.	.	PUNCT
fbem-22071	11	1	the	the	DET
fbem-22071	11	2	securities	security	NOUN
fbem-22071	11	3	and	and	CCONJ
fbem-22071	11	4	futures	future	NOUN
fbem-22071	11	5	commission	commission	PROPN
fbem-22071	11	6	announced	announce	VERB
fbem-22071	11	7	in	in	ADP
fbem-22071	11	8	2022	2022	NUM
fbem-22071	11	9	typical	typical	ADJ
fbem-22071	11	10	cases	case	NOUN
fbem-22071	11	11	of	of	ADP
fbem-22071	11	12	financial	financial	ADJ
fbem-22071	11	13	fraud	fraud	NOUN
fbem-22071	11	14	,	,	PUNCT
fbem-22071	11	15	there	there	PRON
fbem-22071	11	16	is	be	VERB
fbem-22071	11	17	no	no	DET
fbem-22071	11	18	lack	lack	NOUN
fbem-22071	11	19	of	of	ADP
fbem-22071	11	20	large	large	ADJ
fbem-22071	11	21	volume	volume	NOUN
fbem-22071	11	22	,	,	PUNCT
fbem-22071	11	23	good	good	ADJ
fbem-22071	11	24	reputation	reputation	NOUN
fbem-22071	11	25	of	of	ADP
fbem-22071	11	26	the	the	DET
fbem-22071	11	27	listed	list	VERB
fbem-22071	11	28	companies	company	NOUN
fbem-22071	11	29	in	in	ADP
fbem-22071	11	30	the	the	DET
fbem-22071	11	31	wind	wind	NOUN
fbem-22071	11	32	,	,	PUNCT
fbem-22071	11	33	counterfeiting	counterfeit	VERB
fbem-22071	11	34	means	mean	NOUN
fbem-22071	11	35	of	of	ADP
fbem-22071	11	36	stealth	stealth	ADJ
fbem-22071	11	37	enhancement	enhancement	NOUN
fbem-22071	11	38	,	,	PUNCT
fbem-22071	11	39	of	of	ADP
fbem-22071	11	40	which	which	PRON
fbem-22071	11	41	*	*	PROPN
fbem-22071	11	42	st	st	PROPN
fbem-22071	11	43	collin	collin	PROPN
fbem-22071	11	44	not	not	PART
fbem-22071	11	45	only	only	ADV
fbem-22071	11	46	did	do	AUX
fbem-22071	11	47	not	not	PART
fbem-22071	11	48	remove	remove	VERB
fbem-22071	11	49	the	the	DET
fbem-22071	11	50	cap	cap	NOUN
fbem-22071	11	51	and	and	CCONJ
fbem-22071	11	52	has	have	AUX
fbem-22071	11	53	been	be	AUX
fbem-22071	11	54	mandatory	mandatory	ADJ
fbem-22071	11	55	delisting	delisting	NOUN
fbem-22071	11	56	will	will	AUX
fbem-22071	11	57	become	become	VERB
fbem-22071	11	58	a	a	DET
fbem-22071	11	59	"	"	PUNCT
fbem-22071	11	60	typical	typical	ADJ
fbem-22071	11	61	case	case	NOUN
fbem-22071	11	62	"	"	PUNCT
fbem-22071	11	63	,	,	PUNCT
fbem-22071	11	64	and	and	CCONJ
fbem-22071	11	65	this	this	DET
fbem-22071	11	66	case	case	NOUN
fbem-22071	11	67	exposes	expose	VERB
fbem-22071	11	68	management	management	NOUN
fbem-22071	11	69	loopholes	loophole	NOUN
fbem-22071	11	70	stemming	stem	VERB
fbem-22071	11	71	from	from	ADP
fbem-22071	11	72	accounting	accounting	NOUN
fbem-22071	11	73	practitioners	practitioner	NOUN
fbem-22071	11	74	,	,	PUNCT
fbem-22071	11	75	the	the	DET
fbem-22071	11	76	loss	loss	NOUN
fbem-22071	11	77	of	of	ADP
fbem-22071	11	78	trust	trust	NOUN
fbem-22071	11	79	and	and	CCONJ
fbem-22071	11	80	professional	professional	ADJ
fbem-22071	11	81	managers	manager	NOUN
fbem-22071	11	82	of	of	ADP
fbem-22071	11	83	professional	professional	ADJ
fbem-22071	11	84	ethics	ethic	NOUN
fbem-22071	11	85	.	.	PUNCT
fbem-22071	12	1	the	the	DET
fbem-22071	12	2	management	management	NOUN
fbem-22071	12	3	loopholes	loophole	NOUN
fbem-22071	12	4	exposed	expose	VERB
fbem-22071	12	5	in	in	ADP
fbem-22071	12	6	this	this	DET
fbem-22071	12	7	case	case	NOUN
fbem-22071	12	8	are	be	AUX
fbem-22071	12	9	mostly	mostly	ADV
fbem-22071	12	10	due	due	ADJ
fbem-22071	12	11	to	to	ADP
fbem-22071	12	12	the	the	DET
fbem-22071	12	13	breach	breach	NOUN
fbem-22071	12	14	of	of	ADP
fbem-22071	12	15	trust	trust	NOUN
fbem-22071	12	16	of	of	ADP
fbem-22071	12	17	accounting	accounting	NOUN
fbem-22071	12	18	practitioners	practitioner	NOUN
fbem-22071	12	19	and	and	CCONJ
fbem-22071	12	20	the	the	DET
fbem-22071	12	21	lack	lack	NOUN
fbem-22071	12	22	of	of	ADP
fbem-22071	12	23	professional	professional	ADJ
fbem-22071	12	24	ethics	ethic	NOUN
fbem-22071	12	25	of	of	ADP
fbem-22071	12	26	professional	professional	ADJ
fbem-22071	12	27	managers	manager	NOUN
fbem-22071	12	28	.	.	PUNCT
fbem-22071	13	1	1.2	1.2	NUM
fbem-22071	13	2	.	.	PUNCT
fbem-22071	14	1	literature	literature	NOUN
fbem-22071	14	2	review	review	PROPN
fbem-22071	14	3	of	of	ADP
fbem-22071	14	4	business	business	NOUN
fbem-22071	14	5	ethics	ethic	NOUN
fbem-22071	14	6	business	business	NOUN
fbem-22071	14	7	ethics	ethic	NOUN
fbem-22071	14	8	originated	originate	VERB
fbem-22071	14	9	with	with	ADP
fbem-22071	14	10	adam	adam	PROPN
fbem-22071	14	11	smith	smith	PROPN
fbem-22071	14	12	who	who	PRON
fbem-22071	14	13	suggested	suggest	VERB
fbem-22071	14	14	that	that	SCONJ
fbem-22071	14	15	its	its	PRON
fbem-22071	14	16	key	key	ADJ
fbem-22071	14	17	idea	idea	NOUN
fbem-22071	14	18	was	be	AUX
fbem-22071	14	19	the	the	DET
fbem-22071	14	20	"	"	PUNCT
fbem-22071	14	21	invisible	invisible	ADJ
fbem-22071	14	22	hand	hand	NOUN
fbem-22071	14	23	"	"	PUNCT
fbem-22071	14	24	.	.	PUNCT
fbem-22071	15	1	as	as	ADP
fbem-22071	15	2	a	a	DET
fbem-22071	15	3	result	result	NOUN
fbem-22071	15	4	,	,	PUNCT
fbem-22071	15	5	academics	academic	NOUN
fbem-22071	15	6	began	begin	VERB
fbem-22071	15	7	to	to	PART
fbem-22071	15	8	pay	pay	VERB
fbem-22071	15	9	attention	attention	NOUN
fbem-22071	15	10	to	to	ADP
fbem-22071	15	11	business	business	NOUN
fbem-22071	15	12	ethics	ethic	NOUN
fbem-22071	15	13	,	,	PUNCT
fbem-22071	15	14	and	and	CCONJ
fbem-22071	15	15	there	there	PRON
fbem-22071	15	16	is	be	VERB
fbem-22071	15	17	a	a	DET
fbem-22071	15	18	growing	grow	VERB
fbem-22071	15	19	diversity	diversity	NOUN
fbem-22071	15	20	of	of	ADP
fbem-22071	15	21	research	research	NOUN
fbem-22071	15	22	perspectives	perspective	NOUN
fbem-22071	15	23	on	on	ADP
fbem-22071	15	24	the	the	DET
fbem-22071	15	25	importance	importance	NOUN
fbem-22071	15	26	of	of	ADP
fbem-22071	15	27	business	business	NOUN
fbem-22071	15	28	ethics	ethic	NOUN
fbem-22071	15	29	,	,	PUNCT
fbem-22071	15	30	with	with	ADP
fbem-22071	15	31	a	a	DET
fbem-22071	15	32	consensus	consensus	NOUN
fbem-22071	15	33	that	that	SCONJ
fbem-22071	15	34	it	it	PRON
fbem-22071	15	35	can	can	AUX
fbem-22071	15	36	reduce	reduce	VERB
fbem-22071	15	37	unnecessary	unnecessary	ADJ
fbem-22071	15	38	waste	waste	NOUN
fbem-22071	15	39	in	in	ADP
fbem-22071	15	40	social	social	ADJ
fbem-22071	15	41	and	and	CCONJ
fbem-22071	15	42	economic	economic	ADJ
fbem-22071	15	43	activities	activity	NOUN
fbem-22071	15	44	.	.	PUNCT
fbem-22071	16	1	from	from	ADP
fbem-22071	16	2	a	a	DET
fbem-22071	16	3	corporate	corporate	ADJ
fbem-22071	16	4	governance	governance	NOUN
fbem-22071	16	5	perspective	perspective	NOUN
fbem-22071	16	6	,	,	PUNCT
fbem-22071	16	7	yeh	yeh	PROPN
fbem-22071	16	8	et	et	PROPN
fbem-22071	16	9	al	al	PROPN
fbem-22071	16	10	suggest	suggest	VERB
fbem-22071	16	11	that	that	SCONJ
fbem-22071	16	12	business	business	NOUN
fbem-22071	16	13	ethics	ethic	NOUN
fbem-22071	16	14	is	be	AUX
fbem-22071	16	15	a	a	DET
fbem-22071	16	16	standard	standard	NOUN
fbem-22071	16	17	of	of	ADP
fbem-22071	16	18	moral	moral	ADJ
fbem-22071	16	19	judgement	judgement	NOUN
fbem-22071	16	20	that	that	PRON
fbem-22071	16	21	must	must	AUX
fbem-22071	16	22	be	be	AUX
fbem-22071	16	23	adhered	adhere	VERB
fbem-22071	16	24	to	to	ADP
fbem-22071	16	25	in	in	ADP
fbem-22071	16	26	order	order	NOUN
fbem-22071	16	27	for	for	SCONJ
fbem-22071	16	28	a	a	DET
fbem-22071	16	29	business	business	NOUN
fbem-22071	16	30	to	to	PART
fbem-22071	16	31	survive	survive	VERB
fbem-22071	16	32	and	and	CCONJ
fbem-22071	16	33	achieve	achieve	VERB
fbem-22071	16	34	stable	stable	ADJ
fbem-22071	16	35	growth	growth	NOUN
fbem-22071	16	36	.	.	PUNCT
fbem-22071	17	1	from	from	ADP
fbem-22071	17	2	a	a	DET
fbem-22071	17	3	stakeholder	stakeholder	NOUN
fbem-22071	17	4	perspective	perspective	NOUN
fbem-22071	17	5	,	,	PUNCT
fbem-22071	17	6	wen	wen	PROPN
fbem-22071	17	7	fengbo	fengbo	PROPN
fbem-22071	17	8	et	et	PROPN
fbem-22071	17	9	al	al	PROPN
fbem-22071	17	10	argued	argue	VERB
fbem-22071	17	11	that	that	SCONJ
fbem-22071	17	12	business	business	NOUN
fbem-22071	17	13	ethics	ethic	NOUN
fbem-22071	17	14	represents	represent	VERB
fbem-22071	17	15	the	the	DET
fbem-22071	17	16	influence	influence	NOUN
fbem-22071	17	17	of	of	ADP
fbem-22071	17	18	corporate	corporate	ADJ
fbem-22071	17	19	managers	manager	NOUN
fbem-22071	17	20	'	'	PART
fbem-22071	17	21	responsibility	responsibility	NOUN
fbem-22071	17	22	for	for	ADP
fbem-22071	17	23	the	the	DET
fbem-22071	17	24	behaviour	behaviour	NOUN
fbem-22071	17	25	of	of	ADP
fbem-22071	17	26	their	their	PRON
fbem-22071	17	27	employees	employee	NOUN
fbem-22071	17	28	and	and	CCONJ
fbem-22071	17	29	stakeholders	stakeholder	NOUN
fbem-22071	17	30	.	.	PUNCT
fbem-22071	18	1	from	from	ADP
fbem-22071	18	2	the	the	DET
fbem-22071	18	3	perspective	perspective	NOUN
fbem-22071	18	4	of	of	ADP
fbem-22071	18	5	the	the	DET
fbem-22071	18	6	development	development	NOUN
fbem-22071	18	7	of	of	ADP
fbem-22071	18	8	confucian	confucian	ADJ
fbem-22071	18	9	business	business	NOUN
fbem-22071	18	10	culture	culture	NOUN
fbem-22071	18	11	and	and	CCONJ
fbem-22071	18	12	other	other	ADJ
fbem-22071	18	13	perspectives	perspective	NOUN
fbem-22071	18	14	,	,	PUNCT
fbem-22071	18	15	li	li	PROPN
fbem-22071	18	16	peiting	peiting	NOUN
fbem-22071	18	17	suggests	suggest	VERB
fbem-22071	18	18	that	that	SCONJ
fbem-22071	18	19	the	the	DET
fbem-22071	18	20	shaping	shaping	NOUN
fbem-22071	18	21	of	of	ADP
fbem-22071	18	22	business	business	NOUN
fbem-22071	18	23	ethics	ethic	NOUN
fbem-22071	18	24	needs	need	VERB
fbem-22071	18	25	to	to	PART
fbem-22071	18	26	be	be	AUX
fbem-22071	18	27	supported	support	VERB
fbem-22071	18	28	by	by	ADP
fbem-22071	18	29	an	an	DET
fbem-22071	18	30	appropriate	appropriate	ADJ
fbem-22071	18	31	cultural	cultural	ADJ
fbem-22071	18	32	matrix	matrix	NOUN
fbem-22071	18	33	.	.	PUNCT
fbem-22071	19	1	from	from	ADP
fbem-22071	19	2	the	the	DET
fbem-22071	19	3	perspective	perspective	NOUN
fbem-22071	19	4	of	of	ADP
fbem-22071	19	5	elements	element	NOUN
fbem-22071	19	6	related	relate	VERB
fbem-22071	19	7	to	to	ADP
fbem-22071	19	8	business	business	NOUN
fbem-22071	19	9	ethics	ethic	NOUN
fbem-22071	19	10	in	in	ADP
fbem-22071	19	11	china	china	PROPN
fbem-22071	19	12	and	and	CCONJ
fbem-22071	19	13	the	the	DET
fbem-22071	19	14	west	west	NOUN
fbem-22071	19	15	,	,	PUNCT
fbem-22071	19	16	ma	ma	PROPN
fbem-22071	19	17	xujun	xujun	PROPN
fbem-22071	19	18	et	et	PROPN
fbem-22071	19	19	al	al	PROPN
fbem-22071	19	20	constructed	construct	VERB
fbem-22071	19	21	a	a	DET
fbem-22071	19	22	business	business	NOUN
fbem-22071	19	23	ethics	ethic	NOUN
fbem-22071	19	24	indicator	indicator	NOUN
fbem-22071	19	25	system	system	NOUN
fbem-22071	19	26	.	.	PUNCT
fbem-22071	20	1	from	from	ADP
fbem-22071	20	2	the	the	DET
fbem-22071	20	3	macro	macro	PROPN
fbem-22071	20	4	perspective	perspective	NOUN
fbem-22071	20	5	,	,	PUNCT
fbem-22071	20	6	shao	shao	PROPN
fbem-22071	20	7	anhua	anhua	PROPN
fbem-22071	20	8	proposes	propose	VERB
fbem-22071	20	9	to	to	PART
fbem-22071	20	10	construct	construct	VERB
fbem-22071	20	11	the	the	DET
fbem-22071	20	12	basic	basic	ADJ
fbem-22071	20	13	principles	principle	NOUN
fbem-22071	20	14	and	and	CCONJ
fbem-22071	20	15	theoretical	theoretical	ADJ
fbem-22071	20	16	foundation	foundation	NOUN
fbem-22071	20	17	of	of	ADP
fbem-22071	20	18	business	business	NOUN
fbem-22071	20	19	ethics	ethic	NOUN
fbem-22071	20	20	,	,	PUNCT
fbem-22071	20	21	and	and	CCONJ
fbem-22071	20	22	combine	combine	VERB
fbem-22071	20	23	them	they	PRON
fbem-22071	20	24	with	with	ADP
fbem-22071	20	25	social	social	ADJ
fbem-22071	20	26	supervision	supervision	NOUN
fbem-22071	20	27	and	and	CCONJ
fbem-22071	20	28	the	the	DET
fbem-22071	20	29	rule	rule	NOUN
fbem-22071	20	30	of	of	ADP
fbem-22071	20	31	law	law	NOUN
fbem-22071	20	32	to	to	PART
fbem-22071	20	33	form	form	VERB
fbem-22071	20	34	a	a	DET
fbem-22071	20	35	new	new	ADJ
fbem-22071	20	36	value	value	NOUN
fbem-22071	20	37	system	system	NOUN
fbem-22071	20	38	of	of	ADP
fbem-22071	20	39	business	business	NOUN
fbem-22071	20	40	ethics	ethic	NOUN
fbem-22071	20	41	under	under	ADP
fbem-22071	20	42	the	the	DET
fbem-22071	20	43	socialist	socialist	ADJ
fbem-22071	20	44	market	market	NOUN
fbem-22071	20	45	economic	economic	ADJ
fbem-22071	20	46	system	system	NOUN
fbem-22071	20	47	;	;	PUNCT
fbem-22071	20	48	lin	lin	PROPN
fbem-22071	20	49	junyue	junyue	PROPN
fbem-22071	20	50	proposes	propose	VERB
fbem-22071	20	51	to	to	PART
fbem-22071	20	52	improve	improve	VERB
fbem-22071	20	53	china	china	PROPN
fbem-22071	20	54	's	's	PART
fbem-22071	20	55	social	social	ADJ
fbem-22071	20	56	credit	credit	NOUN
fbem-22071	20	57	system	system	NOUN
fbem-22071	20	58	to	to	PART
fbem-22071	20	59	rapidly	rapidly	ADV
fbem-22071	20	60	reconstruct	reconstruct	VERB
fbem-22071	20	61	business	business	NOUN
fbem-22071	20	62	ethics	ethic	NOUN
fbem-22071	20	63	.	.	PUNCT
fbem-22071	21	1	from	from	ADP
fbem-22071	21	2	the	the	DET
fbem-22071	21	3	micro	micro	PROPN
fbem-22071	21	4	perspective	perspective	PROPN
fbem-22071	21	5	,	,	PUNCT
fbem-22071	21	6	the	the	DET
fbem-22071	21	7	empirical	empirical	ADJ
fbem-22071	21	8	results	result	NOUN
fbem-22071	21	9	made	make	VERB
fbem-22071	21	10	by	by	ADP
fbem-22071	21	11	wang	wang	PROPN
fbem-22071	21	12	yarong	yarong	PROPN
fbem-22071	21	13	and	and	CCONJ
fbem-22071	21	14	others	other	NOUN
fbem-22071	21	15	through	through	ADP
fbem-22071	21	16	the	the	DET
fbem-22071	21	17	questionnaire	questionnaire	NOUN
fbem-22071	21	18	samples	sample	NOUN
fbem-22071	21	19	show	show	VERB
fbem-22071	21	20	that	that	SCONJ
fbem-22071	21	21	employee	employee	NOUN
fbem-22071	21	22	work	work	NOUN
fbem-22071	21	23	ethic	ethic	ADV
fbem-22071	21	24	has	have	VERB
fbem-22071	21	25	a	a	DET
fbem-22071	21	26	positive	positive	ADJ
fbem-22071	21	27	predictive	predictive	ADJ
fbem-22071	21	28	effect	effect	NOUN
fbem-22071	21	29	on	on	ADP
fbem-22071	21	30	their	their	PRON
fbem-22071	21	31	job	job	NOUN
fbem-22071	21	32	satisfaction	satisfaction	NOUN
fbem-22071	21	33	;	;	PUNCT
fbem-22071	21	34	employee	employee	NOUN
fbem-22071	21	35	work	work	NOUN
fbem-22071	21	36	ethic	ethic	ADV
fbem-22071	21	37	and	and	CCONJ
fbem-22071	21	38	their	their	PRON
fbem-22071	21	39	work	work	NOUN
fbem-22071	21	40	15	15	NUM
fbem-22071	21	41	centrality	centrality	NOUN
fbem-22071	21	42	and	and	CCONJ
fbem-22071	21	43	hard	hard	ADJ
fbem-22071	21	44	work	work	NOUN
fbem-22071	21	45	also	also	ADV
fbem-22071	21	46	have	have	VERB
fbem-22071	21	47	a	a	DET
fbem-22071	21	48	positive	positive	ADJ
fbem-22071	21	49	predictive	predictive	ADJ
fbem-22071	21	50	effect	effect	NOUN
fbem-22071	21	51	on	on	ADP
fbem-22071	21	52	their	their	PRON
fbem-22071	21	53	work	work	NOUN
fbem-22071	21	54	commitment	commitment	NOUN
fbem-22071	21	55	.	.	PUNCT
fbem-22071	22	1	chenyi	chenyi	NOUN
fbem-22071	22	2	ye	ye	PROPN
fbem-22071	22	3	,	,	PUNCT
fbem-22071	22	4	from	from	ADP
fbem-22071	22	5	the	the	DET
fbem-22071	22	6	new	new	ADJ
fbem-22071	22	7	perspective	perspective	NOUN
fbem-22071	22	8	of	of	ADP
fbem-22071	22	9	accounting	accounting	NOUN
fbem-22071	22	10	credit	credit	NOUN
fbem-22071	22	11	culture	culture	NOUN
fbem-22071	22	12	,	,	PUNCT
fbem-22071	22	13	proposes	propose	VERB
fbem-22071	22	14	a	a	DET
fbem-22071	22	15	practical	practical	ADJ
fbem-22071	22	16	path	path	NOUN
fbem-22071	22	17	to	to	PART
fbem-22071	22	18	build	build	VERB
fbem-22071	22	19	modern	modern	ADJ
fbem-22071	22	20	business	business	NOUN
fbem-22071	22	21	ethics	ethic	NOUN
fbem-22071	22	22	through	through	ADP
fbem-22071	22	23	the	the	DET
fbem-22071	22	24	establishment	establishment	NOUN
fbem-22071	22	25	of	of	ADP
fbem-22071	22	26	ethical	ethical	ADJ
fbem-22071	22	27	identity	identity	NOUN
fbem-22071	22	28	mechanism	mechanism	NOUN
fbem-22071	22	29	,	,	PUNCT
fbem-22071	22	30	fair	fair	ADJ
fbem-22071	22	31	value	value	NOUN
fbem-22071	22	32	mechanism	mechanism	NOUN
fbem-22071	22	33	and	and	CCONJ
fbem-22071	22	34	stakeholder	stakeholder	NOUN
fbem-22071	22	35	trust	trust	NOUN
fbem-22071	22	36	mechanism	mechanism	NOUN
fbem-22071	22	37	by	by	ADP
fbem-22071	22	38	the	the	DET
fbem-22071	22	39	main	main	ADJ
fbem-22071	22	40	body	body	NOUN
fbem-22071	22	41	of	of	ADP
fbem-22071	22	42	accounting	accounting	NOUN
fbem-22071	22	43	to	to	PART
fbem-22071	22	44	promote	promote	VERB
fbem-22071	22	45	the	the	DET
fbem-22071	22	46	construction	construction	NOUN
fbem-22071	22	47	of	of	ADP
fbem-22071	22	48	accounting	account	VERB
fbem-22071	22	49	ethical	ethical	ADJ
fbem-22071	22	50	governance	governance	NOUN
fbem-22071	22	51	and	and	CCONJ
fbem-22071	22	52	integrity	integrity	NOUN
fbem-22071	22	53	system	system	NOUN
fbem-22071	22	54	.	.	PUNCT
fbem-22071	23	1	chen	chen	PROPN
fbem-22071	23	2	zhihong	zhihong	PROPN
fbem-22071	23	3	puts	put	VERB
fbem-22071	23	4	forward	forward	ADV
fbem-22071	23	5	problems	problem	NOUN
fbem-22071	23	6	and	and	CCONJ
fbem-22071	23	7	solutions	solution	NOUN
fbem-22071	23	8	from	from	ADP
fbem-22071	23	9	four	four	NUM
fbem-22071	23	10	perspectives	perspective	NOUN
fbem-22071	23	11	:	:	PUNCT
fbem-22071	23	12	costbenefit	costbenefit	NOUN
fbem-22071	23	13	,	,	PUNCT
fbem-22071	23	14	stakeholder	stakeholder	NOUN
fbem-22071	23	15	,	,	PUNCT
fbem-22071	23	16	ethical	ethical	ADJ
fbem-22071	23	17	decision	decision	NOUN
fbem-22071	23	18	-	-	PUNCT
fbem-22071	23	19	making	making	NOUN
fbem-22071	23	20	,	,	PUNCT
fbem-22071	23	21	and	and	CCONJ
fbem-22071	23	22	social	social	ADJ
fbem-22071	23	23	responsibility	responsibility	NOUN
fbem-22071	23	24	in	in	ADP
fbem-22071	23	25	the	the	DET
fbem-22071	23	26	case	case	NOUN
fbem-22071	23	27	of	of	ADP
fbem-22071	23	28	"	"	PUNCT
fbem-22071	23	29	haitian	haitian	ADJ
fbem-22071	23	30	taste	taste	NOUN
fbem-22071	23	31	"	"	PUNCT
fbem-22071	23	32	double	double	ADJ
fbem-22071	23	33	standard	standard	ADJ
fbem-22071	23	34	door	door	NOUN
fbem-22071	23	35	.	.	PUNCT
fbem-22071	24	1	jin	jin	PROPN
fbem-22071	24	2	ruiqi	ruiqi	PROPN
fbem-22071	24	3	takes	take	VERB
fbem-22071	24	4	xintai	xintai	PROPN
fbem-22071	24	5	electric	electric	NOUN
fbem-22071	24	6	as	as	ADP
fbem-22071	24	7	an	an	DET
fbem-22071	24	8	example	example	NOUN
fbem-22071	24	9	and	and	CCONJ
fbem-22071	24	10	points	point	VERB
fbem-22071	24	11	out	out	ADP
fbem-22071	24	12	the	the	DET
fbem-22071	24	13	role	role	NOUN
fbem-22071	24	14	played	play	VERB
fbem-22071	24	15	by	by	ADP
fbem-22071	24	16	business	business	NOUN
fbem-22071	24	17	ethics	ethic	NOUN
fbem-22071	24	18	and	and	CCONJ
fbem-22071	24	19	the	the	DET
fbem-22071	24	20	problems	problem	NOUN
fbem-22071	24	21	in	in	ADP
fbem-22071	24	22	the	the	DET
fbem-22071	24	23	whole	whole	ADJ
fbem-22071	24	24	counterfeiting	counterfeiting	NOUN
fbem-22071	24	25	incident	incident	NOUN
fbem-22071	24	26	.	.	PUNCT
fbem-22071	25	1	lin	lin	PROPN
fbem-22071	25	2	hongzhen	hongzhen	NOUN
fbem-22071	25	3	takes	take	VERB
fbem-22071	25	4	company	company	NOUN
fbem-22071	25	5	q	q	PROPN
fbem-22071	25	6	's	's	PART
fbem-22071	25	7	l	l	NOUN
fbem-22071	25	8	plan	plan	NOUN
fbem-22071	25	9	as	as	ADP
fbem-22071	25	10	an	an	DET
fbem-22071	25	11	example	example	NOUN
fbem-22071	25	12	and	and	CCONJ
fbem-22071	25	13	analyses	analyse	VERB
fbem-22071	25	14	the	the	DET
fbem-22071	25	15	hegemonic	hegemonic	ADJ
fbem-22071	25	16	contract	contract	NOUN
fbem-22071	25	17	from	from	ADP
fbem-22071	25	18	the	the	DET
fbem-22071	25	19	aspects	aspect	NOUN
fbem-22071	25	20	of	of	ADP
fbem-22071	25	21	business	business	NOUN
fbem-22071	25	22	ethics	ethic	NOUN
fbem-22071	25	23	and	and	CCONJ
fbem-22071	25	24	law	law	NOUN
fbem-22071	25	25	.	.	PUNCT
fbem-22071	26	1	han	han	PROPN
fbem-22071	26	2	panpan	panpan	PROPN
fbem-22071	26	3	takes	take	VERB
fbem-22071	26	4	ruixing	ruixe	VERB
fbem-22071	26	5	coffee	coffee	NOUN
fbem-22071	26	6	's	's	PART
fbem-22071	26	7	financial	financial	ADJ
fbem-22071	26	8	fraud	fraud	NOUN
fbem-22071	26	9	as	as	ADP
fbem-22071	26	10	an	an	DET
fbem-22071	26	11	example	example	NOUN
fbem-22071	26	12	,	,	PUNCT
fbem-22071	26	13	and	and	CCONJ
fbem-22071	26	14	analyses	analysis	NOUN
fbem-22071	26	15	and	and	CCONJ
fbem-22071	26	16	puts	put	VERB
fbem-22071	26	17	forward	forward	ADV
fbem-22071	26	18	governance	governance	NOUN
fbem-22071	26	19	countermeasures	countermeasure	NOUN
fbem-22071	26	20	from	from	ADP
fbem-22071	26	21	the	the	DET
fbem-22071	26	22	perspective	perspective	NOUN
fbem-22071	26	23	of	of	ADP
fbem-22071	26	24	upper	upper	ADJ
fbem-22071	26	25	chestnut	chestnut	NOUN
fbem-22071	26	26	ethics	ethic	NOUN
fbem-22071	26	27	and	and	CCONJ
fbem-22071	26	28	moral	moral	ADJ
fbem-22071	26	29	hazard	hazard	NOUN
fbem-22071	26	30	governance	governance	NOUN
fbem-22071	26	31	according	accord	VERB
fbem-22071	26	32	to	to	ADP
fbem-22071	26	33	the	the	DET
fbem-22071	26	34	triangle	triangle	NOUN
fbem-22071	26	35	theory	theory	NOUN
fbem-22071	26	36	.	.	PUNCT
fbem-22071	27	1	accordingly	accordingly	ADV
fbem-22071	27	2	,	,	PUNCT
fbem-22071	27	3	we	we	PRON
fbem-22071	27	4	understand	understand	VERB
fbem-22071	27	5	the	the	DET
fbem-22071	27	6	definition	definition	NOUN
fbem-22071	27	7	of	of	ADP
fbem-22071	27	8	the	the	DET
fbem-22071	27	9	connotation	connotation	NOUN
fbem-22071	27	10	of	of	ADP
fbem-22071	27	11	business	business	NOUN
fbem-22071	27	12	ethics	ethic	NOUN
fbem-22071	27	13	and	and	CCONJ
fbem-22071	27	14	china	china	PROPN
fbem-22071	27	15	's	's	PART
fbem-22071	27	16	research	research	NOUN
fbem-22071	27	17	on	on	ADP
fbem-22071	27	18	business	business	NOUN
fbem-22071	27	19	ethics	ethic	NOUN
fbem-22071	27	20	,	,	PUNCT
fbem-22071	27	21	which	which	PRON
fbem-22071	27	22	is	be	AUX
fbem-22071	27	23	based	base	VERB
fbem-22071	27	24	on	on	ADP
fbem-22071	27	25	the	the	DET
fbem-22071	27	26	business	business	NOUN
fbem-22071	27	27	ethics	ethic	NOUN
fbem-22071	27	28	perspective	perspective	NOUN
fbem-22071	27	29	of	of	ADP
fbem-22071	27	30	the	the	DET
fbem-22071	27	31	company	company	NOUN
fbem-22071	27	32	's	's	PART
fbem-22071	27	33	financial	financial	ADJ
fbem-22071	27	34	counterfeiting	counterfeiting	NOUN
fbem-22071	27	35	cases	case	NOUN
fbem-22071	27	36	to	to	PART
fbem-22071	27	37	analyse	analyse	VERB
fbem-22071	27	38	and	and	CCONJ
fbem-22071	27	39	reflect	reflect	VERB
fbem-22071	27	40	on	on	ADP
fbem-22071	27	41	the	the	DET
fbem-22071	27	42	more	more	ADJ
fbem-22071	27	43	but	but	CCONJ
fbem-22071	27	44	it	it	PRON
fbem-22071	27	45	involves	involve	VERB
fbem-22071	27	46	the	the	DET
fbem-22071	27	47	professional	professional	ADJ
fbem-22071	27	48	manager	manager	NOUN
fbem-22071	27	49	's	's	PART
fbem-22071	27	50	business	business	NOUN
fbem-22071	27	51	ethics	ethic	NOUN
fbem-22071	27	52	has	have	AUX
fbem-22071	27	53	not	not	PART
fbem-22071	27	54	been	be	AUX
fbem-22071	27	55	,	,	PUNCT
fbem-22071	27	56	and	and	CCONJ
fbem-22071	27	57	at	at	ADP
fbem-22071	27	58	the	the	DET
fbem-22071	27	59	same	same	ADJ
fbem-22071	27	60	time	time	NOUN
fbem-22071	27	61	also	also	ADV
fbem-22071	27	62	involves	involve	VERB
fbem-22071	27	63	a	a	DET
fbem-22071	27	64	major	major	ADJ
fbem-22071	27	65	violation	violation	NOUN
fbem-22071	27	66	of	of	ADP
fbem-22071	27	67	the	the	DET
fbem-22071	27	68	law	law	NOUN
fbem-22071	27	69	,	,	PUNCT
fbem-22071	27	70	so	so	SCONJ
fbem-22071	27	71	this	this	DET
fbem-22071	27	72	paper	paper	NOUN
fbem-22071	27	73	,	,	PUNCT
fbem-22071	27	74	through	through	ADP
fbem-22071	27	75	the	the	DET
fbem-22071	27	76	collin	collin	PROPN
fbem-22071	27	77	environmental	environmental	PROPN
fbem-22071	27	78	protection	protection	PROPN
fbem-22071	27	79	equipment	equipment	NOUN
fbem-22071	27	80	corporation	corporation	NOUN
fbem-22071	27	81	(	(	PUNCT
fbem-22071	27	82	"	"	PUNCT
fbem-22071	27	83	collin	collin	PROPN
fbem-22071	27	84	environmental	environmental	PROPN
fbem-22071	27	85	protection	protection	PROPN
fbem-22071	27	86	"	"	PUNCT
fbem-22071	27	87	)	)	PUNCT
fbem-22071	27	88	,	,	PUNCT
fbem-22071	27	89	will	will	AUX
fbem-22071	27	90	analyse	analyse	VERB
fbem-22071	27	91	and	and	CCONJ
fbem-22071	27	92	propose	propose	VERB
fbem-22071	27	93	governance	governance	NOUN
fbem-22071	27	94	measures	measure	NOUN
fbem-22071	27	95	.	.	PUNCT
fbem-22071	28	1	"	"	PUNCT
fbem-22071	28	2	collin	collin	PROPN
fbem-22071	28	3	environmental	environmental	PROPN
fbem-22071	28	4	protection	protection	PROPN
fbem-22071	28	5	"	"	PUNCT
fbem-22071	28	6	)	)	PUNCT
fbem-22071	28	7	annual	annual	ADJ
fbem-22071	28	8	report	report	NOUN
fbem-22071	28	9	and	and	CCONJ
fbem-22071	28	10	other	other	ADJ
fbem-22071	28	11	disclosure	disclosure	NOUN
fbem-22071	28	12	information	information	NOUN
fbem-22071	28	13	such	such	ADJ
fbem-22071	28	14	as	as	ADP
fbem-22071	28	15	the	the	DET
fbem-22071	28	16	securities	securities	PROPN
fbem-22071	28	17	and	and	CCONJ
fbem-22071	28	18	futures	future	NOUN
fbem-22071	28	19	bureau	bureau	PROPN
fbem-22071	28	20	to	to	PART
fbem-22071	28	21	study	study	VERB
fbem-22071	28	22	and	and	CCONJ
fbem-22071	28	23	analyse	analyse	PROPN
fbem-22071	28	24	,	,	PUNCT
fbem-22071	28	25	collin	collin	PROPN
fbem-22071	28	26	environmental	environmental	PROPN
fbem-22071	28	27	protection	protection	PROPN
fbem-22071	28	28	using	use	VERB
fbem-22071	28	29	the	the	DET
fbem-22071	28	30	error	error	NOUN
fbem-22071	28	31	of	of	ADP
fbem-22071	28	32	using	use	VERB
fbem-22071	28	33	the	the	DET
fbem-22071	28	34	total	total	ADJ
fbem-22071	28	35	amount	amount	NOUN
fbem-22071	28	36	method	method	NOUN
fbem-22071	28	37	to	to	PART
fbem-22071	28	38	confirm	confirm	VERB
fbem-22071	28	39	the	the	DET
fbem-22071	28	40	new	new	ADJ
fbem-22071	28	41	media	medium	NOUN
fbem-22071	28	42	advertising	advertising	NOUN
fbem-22071	28	43	business	business	NOUN
fbem-22071	28	44	revenue	revenue	NOUN
fbem-22071	28	45	to	to	PART
fbem-22071	28	46	inflate	inflate	VERB
fbem-22071	28	47	the	the	DET
fbem-22071	28	48	2021	2021	NUM
fbem-22071	28	49	annual	annual	ADJ
fbem-22071	28	50	operating	operating	NOUN
fbem-22071	28	51	income	income	NOUN
fbem-22071	28	52	and	and	CCONJ
fbem-22071	28	53	costs	cost	NOUN
fbem-22071	28	54	.	.	PUNCT
fbem-22071	29	1	the	the	DET
fbem-22071	29	2	analysis	analysis	NOUN
fbem-22071	29	3	of	of	ADP
fbem-22071	29	4	this	this	DET
fbem-22071	29	5	financial	financial	ADJ
fbem-22071	29	6	fraud	fraud	NOUN
fbem-22071	29	7	,	,	PUNCT
fbem-22071	29	8	from	from	ADP
fbem-22071	29	9	the	the	DET
fbem-22071	29	10	perspective	perspective	NOUN
fbem-22071	29	11	of	of	ADP
fbem-22071	29	12	business	business	NOUN
fbem-22071	29	13	ethics	ethic	NOUN
fbem-22071	29	14	and	and	CCONJ
fbem-22071	29	15	professional	professional	ADJ
fbem-22071	29	16	morality	morality	NOUN
fbem-22071	29	17	,	,	PUNCT
fbem-22071	29	18	the	the	DET
fbem-22071	29	19	manipulation	manipulation	NOUN
fbem-22071	29	20	of	of	ADP
fbem-22071	29	21	professional	professional	ADJ
fbem-22071	29	22	managers	manager	NOUN
fbem-22071	29	23	and	and	CCONJ
fbem-22071	29	24	the	the	DET
fbem-22071	29	25	lack	lack	NOUN
fbem-22071	29	26	of	of	ADP
fbem-22071	29	27	professional	professional	ADJ
fbem-22071	29	28	ethics	ethic	NOUN
fbem-22071	29	29	of	of	ADP
fbem-22071	29	30	accounting	accounting	NOUN
fbem-22071	29	31	practitioners	practitioner	NOUN
fbem-22071	29	32	,	,	PUNCT
fbem-22071	29	33	put	put	VERB
fbem-22071	29	34	forward	forward	ADV
fbem-22071	29	35	feasible	feasible	ADJ
fbem-22071	29	36	countermeasures	countermeasure	NOUN
fbem-22071	29	37	to	to	ADP
fbem-22071	29	38	the	the	DET
fbem-22071	29	39	current	current	ADJ
fbem-22071	29	40	imbalance	imbalance	NOUN
fbem-22071	29	41	in	in	ADP
fbem-22071	29	42	corporate	corporate	ADJ
fbem-22071	29	43	moral	moral	ADJ
fbem-22071	29	44	governance	governance	NOUN
fbem-22071	29	45	of	of	ADP
fbem-22071	29	46	the	the	DET
fbem-22071	29	47	reality	reality	NOUN
fbem-22071	29	48	of	of	ADP
fbem-22071	29	49	the	the	DET
fbem-22071	29	50	problem	problem	NOUN
fbem-22071	29	51	to	to	PART
fbem-22071	29	52	provide	provide	VERB
fbem-22071	29	53	thinking	thinking	NOUN
fbem-22071	29	54	and	and	CCONJ
fbem-22071	29	55	reference	reference	NOUN
fbem-22071	29	56	,	,	PUNCT
fbem-22071	29	57	and	and	CCONJ
fbem-22071	29	58	hope	hope	VERB
fbem-22071	29	59	that	that	SCONJ
fbem-22071	29	60	practitioners	practitioner	NOUN
fbem-22071	29	61	to	to	PART
fbem-22071	29	62	improve	improve	VERB
fbem-22071	29	63	the	the	DET
fbem-22071	29	64	quality	quality	NOUN
fbem-22071	29	65	of	of	ADP
fbem-22071	29	66	professional	professional	ADJ
fbem-22071	29	67	ethics	ethic	NOUN
fbem-22071	29	68	and	and	CCONJ
fbem-22071	29	69	moral	moral	ADJ
fbem-22071	29	70	edge	edge	NOUN
fbem-22071	29	71	to	to	PART
fbem-22071	29	72	be	be	AUX
fbem-22071	29	73	vigilant	vigilant	ADJ
fbem-22071	29	74	.	.	PUNCT
fbem-22071	30	1	2	2	X
fbem-22071	30	2	.	.	X
fbem-22071	30	3	collin	collin	PROPN
fbem-22071	30	4	environmental	environmental	PROPN
fbem-22071	30	5	protection	protection	PROPN
fbem-22071	30	6	financial	financial	PROPN
fbem-22071	30	7	fraud	fraud	PROPN
fbem-22071	30	8	basic	basic	ADJ
fbem-22071	30	9	introduction	introduction	NOUN
fbem-22071	30	10	2.1	2.1	NUM
fbem-22071	30	11	.	.	PUNCT
fbem-22071	31	1	company	company	NOUN
fbem-22071	31	2	profile	profile	PROPN
fbem-22071	31	3	collin	collin	PROPN
fbem-22071	31	4	environmental	environmental	PROPN
fbem-22071	31	5	protection	protection	PROPN
fbem-22071	31	6	equipment	equipment	PROPN
fbem-22071	31	7	co.	co.	PROPN
fbem-22071	31	8	,	,	PUNCT
fbem-22071	31	9	ltd	ltd	PROPN
fbem-22071	31	10	.	.	PROPN
fbem-22071	31	11	was	be	AUX
fbem-22071	31	12	founded	found	VERB
fbem-22071	31	13	in	in	ADP
fbem-22071	31	14	1999	1999	NUM
fbem-22071	31	15	and	and	CCONJ
fbem-22071	31	16	listed	list	VERB
fbem-22071	31	17	on	on	ADP
fbem-22071	31	18	the	the	DET
fbem-22071	31	19	shenzhen	shenzhen	PROPN
fbem-22071	31	20	stock	stock	PROPN
fbem-22071	31	21	exchange	exchange	PROPN
fbem-22071	31	22	on	on	ADP
fbem-22071	31	23	9	9	NUM
fbem-22071	31	24	november	november	NOUN
fbem-22071	31	25	2010	2010	NUM
fbem-22071	31	26	.	.	PUNCT
fbem-22071	32	1	2020	2020	NUM
fbem-22071	32	2	,	,	PUNCT
fbem-22071	32	3	the	the	DET
fbem-22071	32	4	end	end	NOUN
fbem-22071	32	5	of	of	ADP
fbem-22071	32	6	hangzhou	hangzhou	PROPN
fbem-22071	32	7	mingxin	mingxin	PROPN
fbem-22071	32	8	investment	investment	PROPN
fbem-22071	32	9	management	management	PROPN
fbem-22071	32	10	co.	co.	PROPN
fbem-22071	32	11	,	,	PUNCT
fbem-22071	32	12	ltd	ltd	PROPN
fbem-22071	32	13	.	.	PROPN
fbem-22071	32	14	(	(	PUNCT
fbem-22071	32	15	hereinafter	hereinafter	NOUN
fbem-22071	32	16	referred	refer	VERB
fbem-22071	32	17	to	to	ADP
fbem-22071	32	18	as	as	ADP
fbem-22071	32	19	mingxin	mingxin	PROPN
fbem-22071	32	20	investment	investment	PROPN
fbem-22071	32	21	)	)	PUNCT
fbem-22071	32	22	bought	buy	VERB
fbem-22071	32	23	from	from	ADP
fbem-22071	32	24	the	the	DET
fbem-22071	32	25	secondary	secondary	ADJ
fbem-22071	32	26	market	market	NOUN
fbem-22071	32	27	to	to	PART
fbem-22071	32	28	become	become	VERB
fbem-22071	32	29	the	the	DET
fbem-22071	32	30	company	company	NOUN
fbem-22071	32	31	's	's	PART
fbem-22071	32	32	second	second	ADV
fbem-22071	32	33	-	-	PUNCT
fbem-22071	32	34	largest	large	ADJ
fbem-22071	32	35	shareholder	shareholder	NOUN
fbem-22071	32	36	,	,	PUNCT
fbem-22071	32	37	with	with	ADP
fbem-22071	32	38	a	a	DET
fbem-22071	32	39	shareholding	shareholding	NOUN
fbem-22071	32	40	of	of	ADP
fbem-22071	32	41	18.50	18.50	NUM
fbem-22071	32	42	%	%	NOUN
fbem-22071	32	43	.	.	PUNCT
fbem-22071	33	1	2021	2021	NUM
fbem-22071	33	2	,	,	PUNCT
fbem-22071	33	3	january	january	PROPN
fbem-22071	33	4	,	,	PUNCT
fbem-22071	33	5	chongqing	chongqing	PROPN
fbem-22071	33	6	dongcheng	dongcheng	PROPN
fbem-22071	33	7	ruiye	ruiye	PROPN
fbem-22071	33	8	investment	investment	PROPN
fbem-22071	33	9	co.	co.	PROPN
fbem-22071	33	10	left	leave	VERB
fbem-22071	33	11	the	the	DET
fbem-22071	33	12	company	company	NOUN
fbem-22071	33	13	,	,	PUNCT
fbem-22071	33	14	and	and	CCONJ
fbem-22071	33	15	the	the	DET
fbem-22071	33	16	new	new	ADJ
fbem-22071	33	17	chairman	chairman	NOUN
fbem-22071	33	18	du	du	PROPN
fbem-22071	33	19	jiansheng	jiansheng	PROPN
fbem-22071	33	20	led	lead	VERB
fbem-22071	33	21	a	a	DET
fbem-22071	33	22	new	new	ADJ
fbem-22071	33	23	batch	batch	NOUN
fbem-22071	33	24	of	of	ADP
fbem-22071	33	25	senior	senior	ADJ
fbem-22071	33	26	management	management	NOUN
fbem-22071	33	27	team	team	NOUN
fbem-22071	33	28	into	into	ADP
fbem-22071	33	29	the	the	DET
fbem-22071	33	30	listed	list	VERB
fbem-22071	33	31	company	company	NOUN
fbem-22071	33	32	.	.	PUNCT
fbem-22071	34	1	zhu	zhu	PROPN
fbem-22071	34	2	jinfu	jinfu	PROPN
fbem-22071	34	3	was	be	AUX
fbem-22071	34	4	elected	elect	VERB
fbem-22071	34	5	as	as	ADP
fbem-22071	34	6	chairman	chairman	NOUN
fbem-22071	34	7	of	of	ADP
fbem-22071	34	8	the	the	DET
fbem-22071	34	9	supervisory	supervisory	ADJ
fbem-22071	34	10	board	board	NOUN
fbem-22071	34	11	and	and	CCONJ
fbem-22071	34	12	ms	ms	PROPN
fbem-22071	34	13	zhang	zhang	PROPN
fbem-22071	34	14	manxi	manxi	PROPN
fbem-22071	34	15	was	be	AUX
fbem-22071	34	16	appointed	appoint	VERB
fbem-22071	34	17	as	as	ADP
fbem-22071	34	18	general	general	ADJ
fbem-22071	34	19	manager	manager	NOUN
fbem-22071	34	20	of	of	ADP
fbem-22071	34	21	the	the	DET
fbem-22071	34	22	company	company	NOUN
fbem-22071	34	23	.	.	PUNCT
fbem-22071	35	1	among	among	ADP
fbem-22071	35	2	them	they	PRON
fbem-22071	35	3	,	,	PUNCT
fbem-22071	35	4	chairman	chairman	NOUN
fbem-22071	35	5	du	du	PROPN
fbem-22071	35	6	jiansheng	jiansheng	PROPN
fbem-22071	35	7	and	and	CCONJ
fbem-22071	35	8	cfo	cfo	PROPN
fbem-22071	35	9	li	li	PROPN
fbem-22071	35	10	genwang	genwang	PROPN
fbem-22071	35	11	are	be	AUX
fbem-22071	35	12	from	from	ADP
fbem-22071	35	13	sinosteel	sinosteel	NOUN
fbem-22071	35	14	,	,	PUNCT
fbem-22071	35	15	in	in	ADP
fbem-22071	35	16	addition	addition	NOUN
fbem-22071	35	17	,	,	PUNCT
fbem-22071	35	18	the	the	DET
fbem-22071	35	19	newly	newly	ADV
fbem-22071	35	20	appointed	appoint	VERB
fbem-22071	35	21	chairman	chairman	NOUN
fbem-22071	35	22	of	of	ADP
fbem-22071	35	23	the	the	DET
fbem-22071	35	24	supervisory	supervisory	ADJ
fbem-22071	35	25	board	board	NOUN
fbem-22071	35	26	zhu	zhu	PROPN
fbem-22071	35	27	jinfu	jinfu	PROPN
fbem-22071	35	28	is	be	AUX
fbem-22071	35	29	an	an	DET
fbem-22071	35	30	associate	associate	ADJ
fbem-22071	35	31	professor	professor	NOUN
fbem-22071	35	32	of	of	ADP
fbem-22071	35	33	the	the	DET
fbem-22071	35	34	finance	finance	NOUN
fbem-22071	35	35	department	department	NOUN
fbem-22071	35	36	of	of	ADP
fbem-22071	35	37	the	the	DET
fbem-22071	35	38	school	school	NOUN
fbem-22071	35	39	of	of	ADP
fbem-22071	35	40	economics	economic	NOUN
fbem-22071	35	41	of	of	ADP
fbem-22071	35	42	the	the	DET
fbem-22071	35	43	beijing	beijing	PROPN
fbem-22071	35	44	technology	technology	PROPN
fbem-22071	35	45	and	and	CCONJ
fbem-22071	35	46	business	business	NOUN
fbem-22071	35	47	university	university	NOUN
fbem-22071	35	48	,	,	PUNCT
fbem-22071	35	49	vice	vice	NOUN
fbem-22071	35	50	president	president	NOUN
fbem-22071	35	51	of	of	ADP
fbem-22071	35	52	the	the	DET
fbem-22071	35	53	digital	digital	ADJ
fbem-22071	35	54	economy	economy	NOUN
fbem-22071	35	55	research	research	PROPN
fbem-22071	35	56	institute	institute	PROPN
fbem-22071	35	57	,	,	PUNCT
fbem-22071	35	58	and	and	CCONJ
fbem-22071	35	59	the	the	DET
fbem-22071	35	60	founder	founder	NOUN
fbem-22071	35	61	and	and	CCONJ
fbem-22071	35	62	chairman	chairman	NOUN
fbem-22071	35	63	of	of	ADP
fbem-22071	35	64	the	the	DET
fbem-22071	35	65	board	board	NOUN
fbem-22071	35	66	of	of	ADP
fbem-22071	35	67	beijing	beijing	PROPN
fbem-22071	35	68	xiaotu	xiaotu	PROPN
fbem-22071	35	69	science	science	PROPN
fbem-22071	35	70	and	and	CCONJ
fbem-22071	35	71	technology	technology	NOUN
fbem-22071	35	72	co	co	PROPN
fbem-22071	35	73	,	,	PUNCT
fbem-22071	35	74	ltd	ltd	PROPN
fbem-22071	35	75	,	,	PUNCT
fbem-22071	35	76	which	which	PRON
fbem-22071	35	77	also	also	ADV
fbem-22071	35	78	does	do	AUX
fbem-22071	35	79	not	not	PART
fbem-22071	35	80	seem	seem	VERB
fbem-22071	35	81	to	to	PART
fbem-22071	35	82	have	have	VERB
fbem-22071	35	83	any	any	DET
fbem-22071	35	84	relationship	relationship	NOUN
fbem-22071	35	85	with	with	ADP
fbem-22071	35	86	the	the	DET
fbem-22071	35	87	business	business	NOUN
fbem-22071	35	88	of	of	ADP
fbem-22071	35	89	collin	collin	PROPN
fbem-22071	35	90	.	.	PUNCT
fbem-22071	36	1	however	however	ADV
fbem-22071	36	2	,	,	PUNCT
fbem-22071	36	3	this	this	DET
fbem-22071	36	4	new	new	ADJ
fbem-22071	36	5	batch	batch	NOUN
fbem-22071	36	6	of	of	ADP
fbem-22071	36	7	directors	director	NOUN
fbem-22071	36	8	and	and	CCONJ
fbem-22071	36	9	supervisors	supervisor	NOUN
fbem-22071	36	10	members	member	NOUN
fbem-22071	36	11	and	and	CCONJ
fbem-22071	36	12	minghuan	minghuan	PROPN
fbem-22071	36	13	investment	investment	NOUN
fbem-22071	36	14	and	and	CCONJ
fbem-22071	36	15	the	the	DET
fbem-22071	36	16	real	real	ADJ
fbem-22071	36	17	controller	controller	NOUN
fbem-22071	36	18	liao	liao	PROPN
fbem-22071	36	19	xingxun	xingxun	PROPN
fbem-22071	36	20	in	in	ADP
fbem-22071	36	21	the	the	DET
fbem-22071	36	22	connection	connection	NOUN
fbem-22071	36	23	relationship	relationship	NOUN
fbem-22071	36	24	.	.	PUNCT
fbem-22071	37	1	after	after	ADP
fbem-22071	37	2	more	more	ADJ
fbem-22071	37	3	than	than	ADP
fbem-22071	37	4	30	30	NUM
fbem-22071	37	5	years	year	NOUN
fbem-22071	37	6	of	of	ADP
fbem-22071	37	7	development	development	NOUN
fbem-22071	37	8	,	,	PUNCT
fbem-22071	37	9	collin	collin	PROPN
fbem-22071	37	10	has	have	AUX
fbem-22071	37	11	reached	reach	VERB
fbem-22071	37	12	the	the	DET
fbem-22071	37	13	pinnacle	pinnacle	NOUN
fbem-22071	37	14	of	of	ADP
fbem-22071	37	15	independent	independent	ADJ
fbem-22071	37	16	innovation	innovation	NOUN
fbem-22071	37	17	,	,	PUNCT
fbem-22071	37	18	always	always	ADV
fbem-22071	37	19	at	at	ADP
fbem-22071	37	20	the	the	DET
fbem-22071	37	21	forefront	forefront	NOUN
fbem-22071	37	22	of	of	ADP
fbem-22071	37	23	industrial	industrial	ADJ
fbem-22071	37	24	hoover	hoover	NOUN
fbem-22071	37	25	technology	technology	NOUN
fbem-22071	37	26	,	,	PUNCT
fbem-22071	37	27	and	and	CCONJ
fbem-22071	37	28	showing	show	VERB
fbem-22071	37	29	the	the	DET
fbem-22071	37	30	way	way	NOUN
fbem-22071	37	31	for	for	ADP
fbem-22071	37	32	china	china	PROPN
fbem-22071	37	33	's	's	PART
fbem-22071	37	34	bag	bag	NOUN
fbem-22071	37	35	technology	technology	NOUN
fbem-22071	37	36	.	.	PUNCT
fbem-22071	38	1	the	the	DET
fbem-22071	38	2	baotai	baotai	NOUN
fbem-22071	38	3	dust	dust	NOUN
fbem-22071	38	4	collector	collector	NOUN
fbem-22071	38	5	produced	produce	VERB
fbem-22071	38	6	by	by	ADP
fbem-22071	38	7	the	the	DET
fbem-22071	38	8	company	company	NOUN
fbem-22071	38	9	has	have	AUX
fbem-22071	38	10	won	win	VERB
fbem-22071	38	11	the	the	DET
fbem-22071	38	12	title	title	NOUN
fbem-22071	38	13	of	of	ADP
fbem-22071	38	14	china	china	PROPN
fbem-22071	38	15	famous	famous	ADJ
fbem-22071	38	16	brand	brand	NOUN
fbem-22071	38	17	product	product	NOUN
fbem-22071	38	18	,	,	PUNCT
fbem-22071	38	19	and	and	CCONJ
fbem-22071	38	20	the	the	DET
fbem-22071	38	21	baotai	baotai	NOUN
fbem-22071	38	22	brand	brand	NOUN
fbem-22071	38	23	has	have	AUX
fbem-22071	38	24	become	become	VERB
fbem-22071	38	25	one	one	NUM
fbem-22071	38	26	of	of	ADP
fbem-22071	38	27	the	the	DET
fbem-22071	38	28	most	most	ADV
fbem-22071	38	29	influential	influential	ADJ
fbem-22071	38	30	brands	brand	NOUN
fbem-22071	38	31	in	in	ADP
fbem-22071	38	32	the	the	DET
fbem-22071	38	33	domestic	domestic	ADJ
fbem-22071	38	34	dust	dust	NOUN
fbem-22071	38	35	collector	collector	NOUN
fbem-22071	38	36	industry	industry	NOUN
fbem-22071	38	37	;	;	PUNCT
fbem-22071	38	38	the	the	DET
fbem-22071	38	39	collin	collin	PROPN
fbem-22071	38	40	brand	brand	PROPN
fbem-22071	38	41	has	have	AUX
fbem-22071	38	42	won	win	VERB
fbem-22071	38	43	the	the	DET
fbem-22071	38	44	title	title	NOUN
fbem-22071	38	45	of	of	ADP
fbem-22071	38	46	china	china	PROPN
fbem-22071	38	47	famous	famous	ADJ
fbem-22071	38	48	brand	brand	NOUN
fbem-22071	38	49	product	product	NOUN
fbem-22071	38	50	,	,	PUNCT
fbem-22071	38	51	and	and	CCONJ
fbem-22071	38	52	is	be	AUX
fbem-22071	38	53	quite	quite	ADV
fbem-22071	38	54	popular	popular	ADJ
fbem-22071	38	55	at	at	ADP
fbem-22071	38	56	home	home	NOUN
fbem-22071	38	57	and	and	CCONJ
fbem-22071	38	58	abroad	abroad	ADV
fbem-22071	38	59	.	.	PUNCT
fbem-22071	39	1	2.2	2.2	NUM
fbem-22071	39	2	.	.	PUNCT
fbem-22071	39	3	introduction	introduction	NOUN
fbem-22071	39	4	of	of	ADP
fbem-22071	39	5	the	the	DET
fbem-22071	39	6	counterfeiting	counterfeiting	NOUN
fbem-22071	39	7	incident	incident	NOUN
fbem-22071	39	8	2.2.1	2.2.1	NUM
fbem-22071	39	9	.	.	PUNCT
fbem-22071	40	1	change	change	NOUN
fbem-22071	40	2	of	of	ADP
fbem-22071	40	3	"	"	PUNCT
fbem-22071	40	4	collin	collin	PROPN
fbem-22071	40	5	environmental	environmental	PROPN
fbem-22071	40	6	protection	protection	PROPN
fbem-22071	40	7	"	"	PUNCT
fbem-22071	40	8	to	to	ADP
fbem-22071	40	9	"	"	PUNCT
fbem-22071	40	10	*	*	PROPN
fbem-22071	40	11	st	st	PROPN
fbem-22071	40	12	collin	collin	PROPN
fbem-22071	40	13	"	"	PUNCT
fbem-22071	40	14	co	co	PROPN
fbem-22071	40	15	;	;	PUNCT
fbem-22071	40	16	lin	lin	PROPN
fbem-22071	40	17	environmental	environmental	PROPN
fbem-22071	40	18	protection	protection	PROPN
fbem-22071	40	19	announced	announce	VERB
fbem-22071	40	20	on	on	ADP
fbem-22071	40	21	25	25	NUM
fbem-22071	40	22	april	april	PROPN
fbem-22071	40	23	2019	2019	NUM
fbem-22071	40	24	that	that	SCONJ
fbem-22071	40	25	it	it	PRON
fbem-22071	40	26	received	receive	VERB
fbem-22071	40	27	a	a	DET
fbem-22071	40	28	letter	letter	NOUN
fbem-22071	40	29	of	of	ADP
fbem-22071	40	30	concern	concern	NOUN
fbem-22071	40	31	issued	issue	VERB
fbem-22071	40	32	by	by	ADP
fbem-22071	40	33	the	the	DET
fbem-22071	40	34	shenzhen	shenzhen	PROPN
fbem-22071	40	35	stock	stock	PROPN
fbem-22071	40	36	exchange	exchange	PROPN
fbem-22071	40	37	.	.	PUNCT
fbem-22071	41	1	the	the	DET
fbem-22071	41	2	shenzhen	shenzhen	PROPN
fbem-22071	41	3	stock	stock	PROPN
fbem-22071	41	4	exchange	exchange	PROPN
fbem-22071	41	5	requires	require	VERB
fbem-22071	41	6	the	the	DET
fbem-22071	41	7	company	company	NOUN
fbem-22071	41	8	to	to	PART
fbem-22071	41	9	disclose	disclose	VERB
fbem-22071	41	10	:	:	PUNCT
fbem-22071	41	11	whether	whether	SCONJ
fbem-22071	41	12	the	the	DET
fbem-22071	41	13	current	current	ADJ
fbem-22071	41	14	production	production	NOUN
fbem-22071	41	15	and	and	CCONJ
fbem-22071	41	16	operation	operation	NOUN
fbem-22071	41	17	situation	situation	NOUN
fbem-22071	41	18	is	be	AUX
fbem-22071	41	19	seriously	seriously	ADV
fbem-22071	41	20	affected	affect	VERB
fbem-22071	41	21	by	by	ADP
fbem-22071	41	22	the	the	DET
fbem-22071	41	23	liquidity	liquidity	NOUN
fbem-22071	41	24	crisis	crisis	NOUN
fbem-22071	41	25	and	and	CCONJ
fbem-22071	41	26	the	the	DET
fbem-22071	41	27	pv	pv	NOUN
fbem-22071	41	28	policy	policy	NOUN
fbem-22071	41	29	,	,	PUNCT
fbem-22071	41	30	and	and	CCONJ
fbem-22071	41	31	whether	whether	SCONJ
fbem-22071	41	32	it	it	PRON
fbem-22071	41	33	touches	touch	VERB
fbem-22071	41	34	the	the	DET
fbem-22071	41	35	relevant	relevant	ADJ
fbem-22071	41	36	provisions	provision	NOUN
fbem-22071	41	37	of	of	ADP
fbem-22071	41	38	the	the	DET
fbem-22071	41	39	exchange	exchange	NOUN
fbem-22071	41	40	that	that	PRON
fbem-22071	41	41	require	require	VERB
fbem-22071	41	42	the	the	DET
fbem-22071	41	43	implementation	implementation	NOUN
fbem-22071	41	44	of	of	ADP
fbem-22071	41	45	other	other	ADJ
fbem-22071	41	46	risk	risk	NOUN
fbem-22071	41	47	warnings	warning	NOUN
fbem-22071	41	48	on	on	ADP
fbem-22071	41	49	the	the	DET
fbem-22071	41	50	company	company	NOUN
fbem-22071	41	51	's	's	PART
fbem-22071	41	52	stock	stock	NOUN
fbem-22071	41	53	trading	trading	NOUN
fbem-22071	41	54	.	.	PUNCT
fbem-22071	42	1	collin	collin	PROPN
fbem-22071	42	2	environmental	environmental	PROPN
fbem-22071	42	3	protection	protection	NOUN
fbem-22071	42	4	on	on	ADP
fbem-22071	42	5	the	the	DET
fbem-22071	42	6	evening	evening	NOUN
fbem-22071	42	7	of	of	ADP
fbem-22071	42	8	24	24	NUM
fbem-22071	42	9	april	april	PROPN
fbem-22071	42	10	2019	2019	NUM
fbem-22071	42	11	disclosed	disclose	VERB
fbem-22071	42	12	the	the	DET
fbem-22071	42	13	annual	annual	ADJ
fbem-22071	42	14	report	report	NOUN
fbem-22071	42	15	shows	show	VERB
fbem-22071	42	16	that	that	SCONJ
fbem-22071	42	17	the	the	DET
fbem-22071	42	18	company	company	NOUN
fbem-22071	42	19	last	last	ADJ
fbem-22071	42	20	year	year	NOUN
fbem-22071	42	21	in	in	ADP
fbem-22071	42	22	a	a	DET
fbem-22071	42	23	number	number	NOUN
fbem-22071	42	24	of	of	ADP
fbem-22071	42	25	projects	project	NOUN
fbem-22071	42	26	in	in	ADP
fbem-22071	42	27	succession	succession	NOUN
fbem-22071	42	28	"	"	PUNCT
fbem-22071	42	29	stepped	step	VERB
fbem-22071	42	30	on	on	ADP
fbem-22071	42	31	mine	mine	NOUN
fbem-22071	42	32	"	"	PUNCT
fbem-22071	42	33	,	,	PUNCT
fbem-22071	42	34	resulting	result	VERB
fbem-22071	42	35	in	in	ADP
fbem-22071	42	36	a	a	DET
fbem-22071	42	37	large	large	ADJ
fbem-22071	42	38	amount	amount	NOUN
fbem-22071	42	39	of	of	ADP
fbem-22071	42	40	asset	asset	NOUN
fbem-22071	42	41	impairment	impairment	NOUN
fbem-22071	42	42	provision	provision	NOUN
fbem-22071	42	43	.	.	PUNCT
fbem-22071	43	1	due	due	ADP
fbem-22071	43	2	to	to	ADP
fbem-22071	43	3	the	the	DET
fbem-22071	43	4	tianjian	tianjian	ADJ
fbem-22071	43	5	accounting	accounting	NOUN
fbem-22071	43	6	firm	firm	NOUN
fbem-22071	43	7	(	(	PUNCT
fbem-22071	43	8	special	special	ADJ
fbem-22071	43	9	general	general	ADJ
fbem-22071	43	10	partnership	partnership	PROPN
fbem-22071	43	11	)	)	PUNCT
fbem-22071	43	12	issued	issue	VERB
fbem-22071	43	13	an	an	DET
fbem-22071	43	14	audit	audit	NOUN
fbem-22071	43	15	report	report	NOUN
fbem-22071	43	16	on	on	ADP
fbem-22071	43	17	the	the	DET
fbem-22071	43	18	2018	2018	NUM
fbem-22071	43	19	annual	annual	ADJ
fbem-22071	43	20	financial	financial	ADJ
fbem-22071	43	21	report	report	NOUN
fbem-22071	43	22	of	of	ADP
fbem-22071	43	23	collin	collin	PROPN
fbem-22071	43	24	environmental	environmental	PROPN
fbem-22071	43	25	protection	protection	PROPN
fbem-22071	43	26	can	can	AUX
fbem-22071	43	27	not	not	PART
fbem-22071	43	28	express	express	VERB
fbem-22071	43	29	an	an	DET
fbem-22071	43	30	opinion	opinion	NOUN
fbem-22071	43	31	,	,	PUNCT
fbem-22071	43	32	the	the	DET
fbem-22071	43	33	company	company	NOUN
fbem-22071	43	34	's	's	PART
fbem-22071	43	35	stock	stock	NOUN
fbem-22071	43	36	trading	trading	NOUN
fbem-22071	43	37	will	will	AUX
fbem-22071	43	38	be	be	AUX
fbem-22071	43	39	"	"	PUNCT
fbem-22071	43	40	delisting	delist	VERB
fbem-22071	43	41	risk	risk	NOUN
fbem-22071	43	42	warning	warning	NOUN
fbem-22071	43	43	"	"	PUNCT
fbem-22071	43	44	special	special	ADJ
fbem-22071	43	45	treatment	treatment	NOUN
fbem-22071	43	46	from	from	ADP
fbem-22071	43	47	26	26	NUM
fbem-22071	43	48	april	april	PROPN
fbem-22071	43	49	2019	2019	NUM
fbem-22071	43	50	,	,	PUNCT
fbem-22071	43	51	after	after	ADP
fbem-22071	43	52	the	the	DET
fbem-22071	43	53	resumption	resumption	NOUN
fbem-22071	43	54	of	of	ADP
fbem-22071	43	55	trading	trading	NOUN
fbem-22071	43	56	,	,	PUNCT
fbem-22071	43	57	the	the	DET
fbem-22071	43	58	abbreviation	abbreviation	NOUN
fbem-22071	43	59	of	of	ADP
fbem-22071	43	60	the	the	DET
fbem-22071	43	61	stock	stock	NOUN
fbem-22071	43	62	from	from	ADP
fbem-22071	43	63	the	the	PRON
fbem-22071	43	64	"	"	PUNCT
fbem-22071	43	65	after	after	ADP
fbem-22071	43	66	the	the	DET
fbem-22071	43	67	resumption	resumption	NOUN
fbem-22071	43	68	of	of	ADP
fbem-22071	43	69	trading	trading	NOUN
fbem-22071	43	70	,	,	PUNCT
fbem-22071	43	71	the	the	DET
fbem-22071	43	72	stock	stock	NOUN
fbem-22071	43	73	abbreviation	abbreviation	NOUN
fbem-22071	43	74	will	will	AUX
fbem-22071	43	75	be	be	AUX
fbem-22071	43	76	changed	change	VERB
fbem-22071	43	77	from	from	ADP
fbem-22071	43	78	"	"	PUNCT
fbem-22071	43	79	collin	collin	PROPN
fbem-22071	43	80	environmental	environmental	PROPN
fbem-22071	43	81	protection	protection	PROPN
fbem-22071	43	82	"	"	PUNCT
fbem-22071	43	83	to	to	ADP
fbem-22071	43	84	"	"	PUNCT
fbem-22071	43	85	*	*	PROPN
fbem-22071	43	86	st	st	PROPN
fbem-22071	43	87	collin	collin	PROPN
fbem-22071	43	88	"	"	PUNCT
fbem-22071	43	89	.	.	PUNCT
fbem-22071	44	1	2.2.2	2.2.2	X
fbem-22071	44	2	.	.	X
fbem-22071	45	1	*	*	PUNCT
fbem-22071	45	2	st	st	PROPN
fbem-22071	45	3	collin	collin	PROPN
fbem-22071	45	4	formally	formally	ADV
fbem-22071	45	5	delisted	delist	VERB
fbem-22071	45	6	since	since	SCONJ
fbem-22071	45	7	2021	2021	NUM
fbem-22071	45	8	,	,	PUNCT
fbem-22071	45	9	*	*	PROPN
fbem-22071	45	10	st	st	PROPN
fbem-22071	45	11	collin	collin	PROPN
fbem-22071	45	12	had	have	AUX
fbem-22071	45	13	been	be	AUX
fbem-22071	45	14	suspected	suspect	VERB
fbem-22071	45	15	of	of	ADP
fbem-22071	45	16	a	a	DET
fbem-22071	45	17	number	number	NOUN
fbem-22071	45	18	of	of	ADP
fbem-22071	45	19	information	information	NOUN
fbem-22071	45	20	disclosure	disclosure	NOUN
fbem-22071	45	21	violations	violation	NOUN
fbem-22071	45	22	,	,	PUNCT
fbem-22071	45	23	and	and	CCONJ
fbem-22071	45	24	on	on	ADP
fbem-22071	45	25	29	29	NUM
fbem-22071	45	26	december	december	PROPN
fbem-22071	45	27	2022	2022	NUM
fbem-22071	45	28	,	,	PUNCT
fbem-22071	45	29	it	it	PRON
fbem-22071	45	30	received	receive	VERB
fbem-22071	45	31	the	the	DET
fbem-22071	45	32	"	"	PUNCT
fbem-22071	45	33	prior	prior	ADJ
fbem-22071	45	34	notification	notification	NOUN
fbem-22071	45	35	letter	letter	NOUN
fbem-22071	45	36	of	of	ADP
fbem-22071	45	37	administrative	administrative	ADJ
fbem-22071	45	38	penalties	penalty	NOUN
fbem-22071	45	39	and	and	CCONJ
fbem-22071	45	40	market	market	NOUN
fbem-22071	45	41	entry	entry	NOUN
fbem-22071	45	42	ban	ban	NOUN
fbem-22071	45	43	"	"	PUNCT
fbem-22071	45	44	and	and	CCONJ
fbem-22071	45	45	the	the	DET
fbem-22071	45	46	"	"	PUNCT
fbem-22071	45	47	decision	decision	NOUN
fbem-22071	45	48	letter	letter	NOUN
fbem-22071	45	49	of	of	ADP
fbem-22071	45	50	administrative	administrative	ADJ
fbem-22071	45	51	supervisory	supervisory	ADJ
fbem-22071	45	52	measures	measure	NOUN
fbem-22071	45	53	"	"	PUNCT
fbem-22071	45	54	issued	issue	VERB
fbem-22071	45	55	by	by	ADP
fbem-22071	45	56	the	the	DET
fbem-22071	45	57	jiangsu	jiangsu	PROPN
fbem-22071	45	58	regulatory	regulatory	PROPN
fbem-22071	45	59	bureau	bureau	PROPN
fbem-22071	45	60	of	of	ADP
fbem-22071	45	61	csrc	csrc	PROPN
fbem-22071	45	62	,	,	PUNCT
fbem-22071	45	63	and	and	CCONJ
fbem-22071	45	64	the	the	DET
fbem-22071	45	65	facts	fact	NOUN
fbem-22071	45	66	listed	list	VERB
fbem-22071	45	67	had	have	VERB
fbem-22071	45	68	a	a	DET
fbem-22071	45	69	significant	significant	ADJ
fbem-22071	45	70	impact	impact	NOUN
fbem-22071	45	71	on	on	ADP
fbem-22071	45	72	the	the	DET
fbem-22071	45	73	company	company	NOUN
fbem-22071	45	74	's	's	PART
fbem-22071	45	75	consolidated	consolidated	ADJ
fbem-22071	45	76	statement	statement	NOUN
fbem-22071	45	77	of	of	ADP
fbem-22071	45	78	accounts	account	NOUN
fbem-22071	45	79	for	for	ADP
fbem-22071	45	80	the	the	DET
fbem-22071	45	81	year	year	NOUN
fbem-22071	45	82	2021	2021	NUM
fbem-22071	45	83	.	.	PUNCT
fbem-22071	46	1	on	on	ADP
fbem-22071	46	2	2	2	NUM
fbem-22071	46	3	february	february	NOUN
fbem-22071	46	4	2023	2023	NUM
fbem-22071	46	5	,	,	PUNCT
fbem-22071	46	6	the	the	DET
fbem-22071	46	7	szse	szse	NOUN
fbem-22071	46	8	issued	issue	VERB
fbem-22071	46	9	the	the	DET
fbem-22071	46	10	''	''	PUNCT
fbem-22071	46	11	decision	decision	NOUN
fbem-22071	46	12	on	on	ADP
fbem-22071	46	13	not	not	PART
fbem-22071	46	14	revoking	revoke	VERB
fbem-22071	46	15	the	the	DET
fbem-22071	46	16	delisting	delisting	ADJ
fbem-22071	46	17	risk	risk	NOUN
fbem-22071	46	18	warning	warning	NOUN
fbem-22071	46	19	of	of	ADP
fbem-22071	46	20	the	the	DET
fbem-22071	46	21	stocks	stock	NOUN
fbem-22071	46	22	of	of	ADP
fbem-22071	46	23	collin	collin	PROPN
fbem-22071	46	24	environmental	environmental	PROPN
fbem-22071	46	25	protection	protection	PROPN
fbem-22071	46	26	equipment	equipment	NOUN
fbem-22071	46	27	company	company	NOUN
fbem-22071	46	28	limited	limit	VERB
fbem-22071	46	29	(	(	PUNCT
fbem-22071	46	30	szse	szse	NOUN
fbem-22071	46	31	[	[	X
fbem-22071	46	32	2023	2023	NUM
fbem-22071	46	33	]	]	PUNCT
fbem-22071	46	34	no	no	INTJ
fbem-22071	46	35	.	.	NOUN
fbem-22071	46	36	61	61	NUM
fbem-22071	46	37	)	)	PUNCT
fbem-22071	46	38	''	''	PUNCT
fbem-22071	46	39	,	,	PUNCT
fbem-22071	46	40	in	in	ADP
fbem-22071	46	41	accordance	accordance	NOUN
fbem-22071	46	42	with	with	ADP
fbem-22071	46	43	the	the	DET
fbem-22071	46	44	facts	fact	NOUN
fbem-22071	46	45	identified	identify	VERB
fbem-22071	46	46	in	in	ADP
fbem-22071	46	47	the	the	DET
fbem-22071	46	48	decision	decision	NOUN
fbem-22071	46	49	,	,	PUNCT
fbem-22071	46	50	the	the	DET
fbem-22071	46	51	company	company	NOUN
fbem-22071	46	52	's	's	PART
fbem-22071	46	53	annual	annual	ADJ
fbem-22071	46	54	report	report	NOUN
fbem-22071	46	55	for	for	ADP
fbem-22071	46	56	the	the	DET
fbem-22071	46	57	year	year	NOUN
fbem-22071	46	58	2021	2021	NUM
fbem-22071	46	59	contained	contain	VERB
fbem-22071	46	60	business	business	NOUN
fbem-22071	46	61	income	income	NOUN
fbem-22071	46	62	that	that	PRON
fbem-22071	46	63	should	should	AUX
fbem-22071	46	64	have	have	AUX
fbem-22071	46	65	been	be	AUX
fbem-22071	46	66	deducted	deduct	VERB
fbem-22071	46	67	but	but	CCONJ
fbem-22071	46	68	had	have	AUX
fbem-22071	46	69	not	not	PART
fbem-22071	46	70	been	be	AUX
fbem-22071	46	71	deducted	deduct	VERB
fbem-22071	46	72	,	,	PUNCT
fbem-22071	46	73	and	and	CCONJ
fbem-22071	46	74	after	after	ADP
fbem-22071	46	75	deducting	deduct	VERB
fbem-22071	46	76	the	the	DET
fbem-22071	46	77	deductible	deductible	ADJ
fbem-22071	46	78	business	business	NOUN
fbem-22071	46	79	income	income	NOUN
fbem-22071	46	80	that	that	PRON
fbem-22071	46	81	had	have	VERB
fbem-22071	46	82	no	no	DET
fbem-22071	46	83	relation	relation	NOUN
fbem-22071	46	84	to	to	ADP
fbem-22071	46	85	its	its	PRON
fbem-22071	46	86	main	main	ADJ
fbem-22071	46	87	business	business	NOUN
fbem-22071	46	88	and	and	CCONJ
fbem-22071	46	89	the	the	DET
fbem-22071	46	90	business	business	NOUN
fbem-22071	46	91	income	income	NOUN
fbem-22071	46	92	that	that	PRON
fbem-22071	46	93	did	do	AUX
fbem-22071	46	94	not	not	PART
fbem-22071	46	95	have	have	VERB
fbem-22071	46	96	commercial	commercial	ADJ
fbem-22071	46	97	substanceincome	substanceincome	NOUN
fbem-22071	46	98	,	,	PUNCT
fbem-22071	46	99	the	the	DET
fbem-22071	46	100	relevant	relevant	ADJ
fbem-22071	46	101	operating	operate	VERB
fbem-22071	46	102	income	income	NOUN
fbem-22071	46	103	16	16	NUM
fbem-22071	46	104	of	of	ADP
fbem-22071	46	105	the	the	DET
fbem-22071	46	106	company	company	NOUN
fbem-22071	46	107	for	for	ADP
fbem-22071	46	108	the	the	DET
fbem-22071	46	109	year	year	NOUN
fbem-22071	46	110	2021	2021	NUM
fbem-22071	46	111	was	be	AUX
fbem-22071	46	112	less	less	ADJ
fbem-22071	46	113	than	than	ADP
fbem-22071	46	114	rmb	rmb	VERB
fbem-22071	46	115	100	100	NUM
fbem-22071	46	116	million	million	NUM
fbem-22071	46	117	and	and	CCONJ
fbem-22071	46	118	the	the	DET
fbem-22071	46	119	audited	audit	VERB
fbem-22071	46	120	net	net	ADJ
fbem-22071	46	121	profit	profit	NOUN
fbem-22071	46	122	was	be	AUX
fbem-22071	46	123	negative	negative	ADJ
fbem-22071	46	124	.	.	PUNCT
fbem-22071	47	1	the	the	DET
fbem-22071	47	2	jiangsu	jiangsu	PROPN
fbem-22071	47	3	securities	securities	PROPN
fbem-22071	47	4	regulatory	regulatory	PROPN
fbem-22071	47	5	bureau	bureau	NOUN
fbem-22071	47	6	determined	determine	VERB
fbem-22071	47	7	that	that	SCONJ
fbem-22071	47	8	it	it	PRON
fbem-22071	47	9	was	be	AUX
fbem-22071	47	10	proposed	propose	VERB
fbem-22071	47	11	to	to	PART
fbem-22071	47	12	give	give	VERB
fbem-22071	47	13	a	a	DET
fbem-22071	47	14	warning	warning	NOUN
fbem-22071	47	15	and	and	CCONJ
fbem-22071	47	16	impose	impose	VERB
fbem-22071	47	17	a	a	DET
fbem-22071	47	18	fine	fine	NOUN
fbem-22071	47	19	of	of	ADP
fbem-22071	47	20	3	3	NUM
fbem-22071	47	21	million	million	NUM
fbem-22071	47	22	yuan	yuan	NOUN
fbem-22071	47	23	on	on	ADP
fbem-22071	47	24	*	*	PROPN
fbem-22071	47	25	st	st	PROPN
fbem-22071	47	26	collin	collin	PROPN
fbem-22071	47	27	,	,	PUNCT
fbem-22071	47	28	and	and	CCONJ
fbem-22071	47	29	the	the	DET
fbem-22071	47	30	parties	party	NOUN
fbem-22071	47	31	,	,	PUNCT
fbem-22071	47	32	du	du	PROPN
fbem-22071	47	33	jiansheng	jiansheng	PROPN
fbem-22071	47	34	,	,	PUNCT
fbem-22071	47	35	li	li	PROPN
fbem-22071	47	36	genwang	genwang	PROPN
fbem-22071	47	37	and	and	CCONJ
fbem-22071	47	38	zhang	zhang	PROPN
fbem-22071	47	39	manxi	manxi	PROPN
fbem-22071	47	40	,	,	PUNCT
fbem-22071	47	41	were	be	AUX
fbem-22071	47	42	fined	fine	VERB
fbem-22071	47	43	a	a	DET
fbem-22071	47	44	total	total	NOUN
fbem-22071	47	45	of	of	ADP
fbem-22071	47	46	3.5	3.5	NUM
fbem-22071	47	47	million	million	NUM
fbem-22071	47	48	yuan	yuan	NOUN
fbem-22071	47	49	.	.	PUNCT
fbem-22071	48	1	in	in	ADP
fbem-22071	48	2	addition	addition	NOUN
fbem-22071	48	3	,	,	PUNCT
fbem-22071	48	4	the	the	DET
fbem-22071	48	5	jiangsu	jiangsu	PROPN
fbem-22071	48	6	securities	securities	PROPN
fbem-22071	48	7	regulatory	regulatory	PROPN
fbem-22071	48	8	bureau	bureau	NOUN
fbem-22071	48	9	determined	determine	VERB
fbem-22071	48	10	that	that	SCONJ
fbem-22071	48	11	du	du	PROPN
fbem-22071	48	12	jiansheng	jiansheng	PROPN
fbem-22071	48	13	and	and	CCONJ
fbem-22071	48	14	li	li	PROPN
fbem-22071	48	15	genwang	genwang	PROPN
fbem-22071	48	16	will	will	AUX
fbem-22071	48	17	be	be	AUX
fbem-22071	48	18	subject	subject	ADJ
fbem-22071	48	19	to	to	ADP
fbem-22071	48	20	a	a	DET
fbem-22071	48	21	3	3	NUM
fbem-22071	48	22	-	-	PUNCT
fbem-22071	48	23	year	year	NOUN
fbem-22071	48	24	securities	security	NOUN
fbem-22071	48	25	market	market	NOUN
fbem-22071	48	26	ban	ban	NOUN
fbem-22071	48	27	respectively	respectively	ADV
fbem-22071	48	28	.	.	PUNCT
fbem-22071	49	1	from	from	ADP
fbem-22071	49	2	the	the	DET
fbem-22071	49	3	market	market	NOUN
fbem-22071	49	4	opening	opening	NOUN
fbem-22071	49	5	on	on	ADP
fbem-22071	49	6	3	3	NUM
fbem-22071	49	7	february	february	NOUN
fbem-22071	49	8	2023	2023	NUM
fbem-22071	49	9	*	*	PUNCT
fbem-22071	49	10	st	st	PROPN
fbem-22071	49	11	collin	collin	PROPN
fbem-22071	49	12	's	's	PART
fbem-22071	49	13	shares	share	NOUN
fbem-22071	49	14	were	be	AUX
fbem-22071	49	15	suspended	suspend	VERB
fbem-22071	49	16	from	from	ADP
fbem-22071	49	17	trading	trading	NOUN
fbem-22071	49	18	.	.	PUNCT
fbem-22071	50	1	on	on	ADP
fbem-22071	50	2	6	6	NUM
fbem-22071	50	3	february	february	NOUN
fbem-22071	50	4	2023	2023	NUM
fbem-22071	50	5	,	,	PUNCT
fbem-22071	50	6	the	the	DET
fbem-22071	50	7	company	company	NOUN
fbem-22071	50	8	received	receive	VERB
fbem-22071	50	9	the	the	DET
fbem-22071	50	10	advance	advance	NOUN
fbem-22071	50	11	notice	notice	NOUN
fbem-22071	50	12	issued	issue	VERB
fbem-22071	50	13	by	by	ADP
fbem-22071	50	14	the	the	DET
fbem-22071	50	15	shenzhen	shenzhen	PROPN
fbem-22071	50	16	stock	stock	PROPN
fbem-22071	50	17	exchange	exchange	PROPN
fbem-22071	50	18	,	,	PUNCT
fbem-22071	50	19	and	and	CCONJ
fbem-22071	50	20	delisting	delisting	NOUN
fbem-22071	50	21	was	be	AUX
fbem-22071	50	22	almost	almost	ADV
fbem-22071	50	23	a	a	DET
fbem-22071	50	24	foregone	foregone	NOUN
fbem-22071	50	25	conclusion	conclusion	NOUN
fbem-22071	50	26	.	.	PUNCT
fbem-22071	51	1	on	on	ADP
fbem-22071	51	2	12	12	NUM
fbem-22071	51	3	february	february	NOUN
fbem-22071	51	4	2023	2023	NUM
fbem-22071	51	5	,	,	PUNCT
fbem-22071	51	6	*	*	PROPN
fbem-22071	51	7	st	st	PROPN
fbem-22071	51	8	collin	collin	PROPN
fbem-22071	51	9	announced	announce	VERB
fbem-22071	51	10	that	that	SCONJ
fbem-22071	51	11	,	,	PUNCT
fbem-22071	51	12	for	for	ADP
fbem-22071	51	13	personal	personal	ADJ
fbem-22071	51	14	reasons	reason	NOUN
fbem-22071	51	15	,	,	PUNCT
fbem-22071	51	16	du	du	PROPN
fbem-22071	51	17	jiansheng	jiansheng	PROPN
fbem-22071	51	18	resigned	resign	VERB
fbem-22071	51	19	as	as	ADP
fbem-22071	51	20	director	director	NOUN
fbem-22071	51	21	and	and	CCONJ
fbem-22071	51	22	chairman	chairman	NOUN
fbem-22071	51	23	of	of	ADP
fbem-22071	51	24	the	the	DET
fbem-22071	51	25	board	board	NOUN
fbem-22071	51	26	of	of	ADP
fbem-22071	51	27	directors	director	NOUN
fbem-22071	51	28	of	of	ADP
fbem-22071	51	29	the	the	DET
fbem-22071	51	30	company	company	NOUN
fbem-22071	51	31	,	,	PUNCT
fbem-22071	51	32	and	and	CCONJ
fbem-22071	51	33	li	li	PROPN
fbem-22071	51	34	genwang	genwang	PROPN
fbem-22071	51	35	resigned	resign	VERB
fbem-22071	51	36	as	as	ADP
fbem-22071	51	37	financial	financial	ADJ
fbem-22071	51	38	controller	controller	NOUN
fbem-22071	51	39	and	and	CCONJ
fbem-22071	51	40	secretary	secretary	NOUN
fbem-22071	51	41	of	of	ADP
fbem-22071	51	42	the	the	DET
fbem-22071	51	43	board	board	NOUN
fbem-22071	51	44	of	of	ADP
fbem-22071	51	45	directors	director	NOUN
fbem-22071	51	46	of	of	ADP
fbem-22071	51	47	the	the	DET
fbem-22071	51	48	company	company	NOUN
fbem-22071	51	49	.	.	PUNCT
fbem-22071	52	1	on	on	ADP
fbem-22071	52	2	the	the	DET
fbem-22071	52	3	evening	evening	NOUN
fbem-22071	52	4	of	of	ADP
fbem-22071	52	5	19	19	NUM
fbem-22071	52	6	february	february	NOUN
fbem-22071	52	7	2023	2023	NUM
fbem-22071	52	8	the	the	DET
fbem-22071	52	9	company	company	NOUN
fbem-22071	52	10	disclosed	disclose	VERB
fbem-22071	52	11	the	the	DET
fbem-22071	52	12	"	"	PUNCT
fbem-22071	52	13	letter	letter	NOUN
fbem-22071	52	14	of	of	ADP
fbem-22071	52	15	concern	concern	NOUN
fbem-22071	52	16	"	"	PUNCT
fbem-22071	52	17	issued	issue	VERB
fbem-22071	52	18	by	by	ADP
fbem-22071	52	19	the	the	DET
fbem-22071	52	20	shenzhen	shenzhen	PROPN
fbem-22071	52	21	stock	stock	PROPN
fbem-22071	52	22	exchange	exchange	PROPN
fbem-22071	52	23	.	.	PUNCT
fbem-22071	53	1	it	it	PRON
fbem-22071	53	2	was	be	AUX
fbem-22071	53	3	mentioned	mention	VERB
fbem-22071	53	4	that	that	PRON
fbem-22071	53	5	szse	szse	NOUN
fbem-22071	53	6	received	receive	VERB
fbem-22071	53	7	a	a	DET
fbem-22071	53	8	written	write	VERB
fbem-22071	53	9	document	document	NOUN
fbem-22071	53	10	from	from	ADP
fbem-22071	53	11	yongtuo	yongtuo	PROPN
fbem-22071	53	12	institute	institute	PROPN
fbem-22071	53	13	,	,	PUNCT
fbem-22071	53	14	the	the	DET
fbem-22071	53	15	annual	annual	ADJ
fbem-22071	53	16	auditor	auditor	NOUN
fbem-22071	53	17	of	of	ADP
fbem-22071	53	18	the	the	DET
fbem-22071	53	19	company	company	NOUN
fbem-22071	53	20	for	for	ADP
fbem-22071	53	21	the	the	DET
fbem-22071	53	22	year	year	NOUN
fbem-22071	53	23	2021	2021	NUM
fbem-22071	53	24	,	,	PUNCT
fbem-22071	53	25	which	which	PRON
fbem-22071	53	26	revised	revise	VERB
fbem-22071	53	27	the	the	DET
fbem-22071	53	28	audit	audit	NOUN
fbem-22071	53	29	opinion	opinion	NOUN
fbem-22071	53	30	on	on	ADP
fbem-22071	53	31	the	the	DET
fbem-22071	53	32	company	company	NOUN
fbem-22071	53	33	's	's	PART
fbem-22071	53	34	financial	financial	ADJ
fbem-22071	53	35	statements	statement	NOUN
fbem-22071	53	36	for	for	ADP
fbem-22071	53	37	the	the	DET
fbem-22071	53	38	year	year	NOUN
fbem-22071	53	39	2021	2021	NUM
fbem-22071	53	40	from	from	ADP
fbem-22071	53	41	"	"	PUNCT
fbem-22071	53	42	standard	standard	ADJ
fbem-22071	53	43	unqualified	unqualified	ADJ
fbem-22071	53	44	opinion	opinion	NOUN
fbem-22071	53	45	"	"	PUNCT
fbem-22071	53	46	to	to	ADP
fbem-22071	53	47	"	"	PUNCT
fbem-22071	53	48	unexpressed	unexpresse	VERB
fbem-22071	53	49	opinion	opinion	NOUN
fbem-22071	53	50	"	"	PUNCT
fbem-22071	53	51	.	.	PUNCT
fbem-22071	54	1	in	in	ADP
fbem-22071	54	2	particular	particular	ADJ
fbem-22071	54	3	,	,	PUNCT
fbem-22071	54	4	the	the	DET
fbem-22071	54	5	company	company	NOUN
fbem-22071	54	6	incorrectly	incorrectly	ADV
fbem-22071	54	7	adopted	adopt	VERB
fbem-22071	54	8	the	the	DET
fbem-22071	54	9	gross	gross	ADJ
fbem-22071	54	10	method	method	NOUN
fbem-22071	54	11	to	to	PART
fbem-22071	54	12	recognise	recognise	VERB
fbem-22071	54	13	the	the	DET
fbem-22071	54	14	revenue	revenue	NOUN
fbem-22071	54	15	of	of	ADP
fbem-22071	54	16	information	information	NOUN
fbem-22071	54	17	technology	technology	NOUN
fbem-22071	54	18	service	service	NOUN
fbem-22071	54	19	business	business	NOUN
fbem-22071	54	20	,	,	PUNCT
fbem-22071	54	21	resulting	result	VERB
fbem-22071	54	22	in	in	ADP
fbem-22071	54	23	an	an	DET
fbem-22071	54	24	inflated	inflated	ADJ
fbem-22071	54	25	operating	operating	NOUN
fbem-22071	54	26	revenue	revenue	NOUN
fbem-22071	54	27	of	of	ADP
fbem-22071	54	28	rmb	rmb	PROPN
fbem-22071	54	29	67,193,500	67,193,500	NUM
fbem-22071	54	30	and	and	CCONJ
fbem-22071	54	31	an	an	DET
fbem-22071	54	32	inflated	inflated	ADJ
fbem-22071	54	33	operating	operating	NOUN
fbem-22071	54	34	cost	cost	NOUN
fbem-22071	54	35	of	of	ADP
fbem-22071	54	36	rmb	rmb	NOUN
fbem-22071	54	37	67,193,500	67,193,500	NUM
fbem-22071	54	38	in	in	ADP
fbem-22071	54	39	2021	2021	NUM
fbem-22071	54	40	,	,	PUNCT
fbem-22071	54	41	and	and	CCONJ
fbem-22071	54	42	recognised	recognise	VERB
fbem-22071	54	43	an	an	DET
fbem-22071	54	44	operating	operating	NOUN
fbem-22071	54	45	revenue	revenue	NOUN
fbem-22071	54	46	of	of	ADP
fbem-22071	54	47	rmb	rmb	PROPN
fbem-22071	54	48	60,820,800	60,820,800	NUM
fbem-22071	54	49	in	in	ADP
fbem-22071	54	50	total	total	NOUN
fbem-22071	54	51	by	by	ADP
fbem-22071	54	52	providing	provide	VERB
fbem-22071	54	53	technical	technical	ADJ
fbem-22071	54	54	research	research	NOUN
fbem-22071	54	55	and	and	CCONJ
fbem-22071	54	56	development	development	NOUN
fbem-22071	54	57	services	service	NOUN
fbem-22071	54	58	to	to	ADP
fbem-22071	54	59	three	three	NUM
fbem-22071	54	60	companies	company	NOUN
fbem-22071	54	61	,	,	PUNCT
fbem-22071	54	62	including	include	VERB
fbem-22071	54	63	lemon	lemon	NOUN
fbem-22071	54	64	unlimited	unlimited	ADJ
fbem-22071	54	65	network	network	NOUN
fbem-22071	54	66	technology	technology	NOUN
fbem-22071	54	67	(	(	PUNCT
fbem-22071	54	68	guangdong	guangdong	PROPN
fbem-22071	54	69	)	)	PUNCT
fbem-22071	54	70	company	company	NOUN
fbem-22071	54	71	limited	limit	VERB
fbem-22071	54	72	,	,	PUNCT
fbem-22071	54	73	which	which	PRON
fbem-22071	54	74	did	do	AUX
fbem-22071	54	75	not	not	PART
fbem-22071	54	76	have	have	VERB
fbem-22071	54	77	a	a	DET
fbem-22071	54	78	reasonable	reasonable	ADJ
fbem-22071	54	79	commercial	commercial	ADJ
fbem-22071	54	80	substance	substance	NOUN
fbem-22071	54	81	.	.	PUNCT
fbem-22071	55	1	and	and	CCONJ
fbem-22071	55	2	yongtuo	yongtuo	NOUN
fbem-22071	55	3	explained	explain	VERB
fbem-22071	55	4	to	to	PART
fbem-22071	55	5	modify	modify	VERB
fbem-22071	55	6	the	the	DET
fbem-22071	55	7	audit	audit	NOUN
fbem-22071	55	8	opinion	opinion	NOUN
fbem-22071	55	9	mainly	mainly	ADV
fbem-22071	55	10	because	because	SCONJ
fbem-22071	55	11	"	"	PUNCT
fbem-22071	55	12	can	can	AUX
fbem-22071	55	13	not	not	PART
fbem-22071	55	14	get	get	VERB
fbem-22071	55	15	the	the	DET
fbem-22071	55	16	appropriate	appropriate	ADJ
fbem-22071	55	17	cooperation	cooperation	NOUN
fbem-22071	55	18	of	of	ADP
fbem-22071	55	19	the	the	DET
fbem-22071	55	20	management	management	NOUN
fbem-22071	55	21	of	of	ADP
fbem-22071	55	22	the	the	DET
fbem-22071	55	23	company	company	NOUN
fbem-22071	55	24	on	on	ADP
fbem-22071	55	25	the	the	DET
fbem-22071	55	26	relevant	relevant	ADJ
fbem-22071	55	27	impact	impact	NOUN
fbem-22071	55	28	"	"	PUNCT
fbem-22071	55	29	.	.	PUNCT
fbem-22071	56	1	in	in	ADP
fbem-22071	56	2	the	the	DET
fbem-22071	56	3	letter	letter	NOUN
fbem-22071	56	4	of	of	ADP
fbem-22071	56	5	concern	concern	NOUN
fbem-22071	56	6	,	,	PUNCT
fbem-22071	56	7	the	the	DET
fbem-22071	56	8	shenzhen	shenzhen	PROPN
fbem-22071	56	9	stock	stock	PROPN
fbem-22071	56	10	exchange	exchange	PROPN
fbem-22071	56	11	requires	require	VERB
fbem-22071	56	12	*	*	PROPN
fbem-22071	56	13	st	st	PROPN
fbem-22071	56	14	collin	collin	PROPN
fbem-22071	56	15	and	and	CCONJ
fbem-22071	56	16	all	all	DET
fbem-22071	56	17	directors	director	NOUN
fbem-22071	56	18	and	and	CCONJ
fbem-22071	56	19	supervisors	supervisor	NOUN
fbem-22071	56	20	to	to	PART
fbem-22071	56	21	verify	verify	VERB
fbem-22071	56	22	the	the	DET
fbem-22071	56	23	situation	situation	NOUN
fbem-22071	56	24	as	as	ADV
fbem-22071	56	25	soon	soon	ADV
fbem-22071	56	26	as	as	ADP
fbem-22071	56	27	possible	possible	ADJ
fbem-22071	56	28	,	,	PUNCT
fbem-22071	56	29	and	and	CCONJ
fbem-22071	56	30	verify	verify	VERB
fbem-22071	56	31	the	the	DET
fbem-22071	56	32	situation	situation	NOUN
fbem-22071	56	33	,	,	PUNCT
fbem-22071	56	34	the	the	DET
fbem-22071	56	35	impact	impact	NOUN
fbem-22071	56	36	of	of	ADP
fbem-22071	56	37	the	the	DET
fbem-22071	56	38	relevant	relevant	ADJ
fbem-22071	56	39	matters	matter	NOUN
fbem-22071	56	40	on	on	ADP
fbem-22071	56	41	the	the	DET
fbem-22071	56	42	company	company	NOUN
fbem-22071	56	43	to	to	AUX
fbem-22071	56	44	timely	timely	ADJ
fbem-22071	56	45	fulfil	fulfil	VERB
fbem-22071	56	46	the	the	DET
fbem-22071	56	47	information	information	NOUN
fbem-22071	56	48	disclosure	disclosure	NOUN
fbem-22071	56	49	obligations	obligation	NOUN
fbem-22071	56	50	;	;	PUNCT
fbem-22071	56	51	such	such	ADJ
fbem-22071	56	52	as	as	SCONJ
fbem-22071	56	53	involves	involve	VERB
fbem-22071	56	54	the	the	DET
fbem-22071	56	55	company	company	NOUN
fbem-22071	56	56	's	's	PART
fbem-22071	56	57	previous	previous	ADJ
fbem-22071	56	58	disclosure	disclosure	NOUN
fbem-22071	56	59	of	of	ADP
fbem-22071	56	60	the	the	DET
fbem-22071	56	61	annual	annual	ADJ
fbem-22071	56	62	report	report	NOUN
fbem-22071	56	63	for	for	ADP
fbem-22071	56	64	the	the	DET
fbem-22071	56	65	year	year	NOUN
fbem-22071	56	66	2021	2021	NUM
fbem-22071	56	67	and	and	CCONJ
fbem-22071	56	68	the	the	DET
fbem-22071	56	69	relevant	relevant	ADJ
fbem-22071	56	70	financial	financial	ADJ
fbem-22071	56	71	accounting	accounting	NOUN
fbem-22071	56	72	report	report	NOUN
fbem-22071	56	73	audit	audit	NOUN
fbem-22071	56	74	report	report	NOUN
fbem-22071	56	75	for	for	ADP
fbem-22071	56	76	the	the	DET
fbem-22071	56	77	correction	correction	NOUN
fbem-22071	56	78	of	of	ADP
fbem-22071	56	79	the	the	DET
fbem-22071	56	80	company	company	NOUN
fbem-22071	56	81	should	should	AUX
fbem-22071	56	82	comply	comply	VERB
fbem-22071	56	83	with	with	ADP
fbem-22071	56	84	the	the	DET
fbem-22071	56	85	rules	rule	NOUN
fbem-22071	56	86	and	and	CCONJ
fbem-22071	56	87	regulations	regulation	NOUN
fbem-22071	56	88	to	to	PART
fbem-22071	56	89	fulfil	fulfil	VERB
fbem-22071	56	90	the	the	DET
fbem-22071	56	91	relevant	relevant	ADJ
fbem-22071	56	92	information	information	NOUN
fbem-22071	56	93	disclosure	disclosure	NOUN
fbem-22071	56	94	obligations	obligation	NOUN
fbem-22071	56	95	.	.	PUNCT
fbem-22071	57	1	on	on	ADP
fbem-22071	57	2	17	17	NUM
fbem-22071	57	3	march	march	NOUN
fbem-22071	57	4	2023	2023	NUM
fbem-22071	57	5	*	*	PUNCT
fbem-22071	57	6	st	st	PROPN
fbem-22071	57	7	collin	collin	PROPN
fbem-22071	57	8	received	receive	VERB
fbem-22071	57	9	the	the	DET
fbem-22071	57	10	"	"	PUNCT
fbem-22071	57	11	decision	decision	NOUN
fbem-22071	57	12	on	on	ADP
fbem-22071	57	13	the	the	DET
fbem-22071	57	14	termination	termination	NOUN
fbem-22071	57	15	of	of	ADP
fbem-22071	57	16	listing	listing	NOUN
fbem-22071	57	17	of	of	ADP
fbem-22071	57	18	collin	collin	PROPN
fbem-22071	57	19	environmental	environmental	PROPN
fbem-22071	57	20	protection	protection	PROPN
fbem-22071	57	21	equipment	equipment	NOUN
fbem-22071	57	22	company	company	NOUN
fbem-22071	57	23	limited	limit	VERB
fbem-22071	57	24	"	"	PUNCT
fbem-22071	57	25	(	(	PUNCT
fbem-22071	57	26	szse	szse	NOUN
fbem-22071	57	27	[	[	X
fbem-22071	57	28	2023	2023	NUM
fbem-22071	57	29	]	]	PUNCT
fbem-22071	57	30	no	no	INTJ
fbem-22071	57	31	.	.	NOUN
fbem-22071	57	32	201	201	NUM
fbem-22071	57	33	)	)	PUNCT
fbem-22071	57	34	from	from	ADP
fbem-22071	57	35	the	the	DET
fbem-22071	57	36	shenzhen	shenzhen	PROPN
fbem-22071	57	37	stock	stock	PROPN
fbem-22071	57	38	exchange	exchange	PROPN
fbem-22071	57	39	(	(	PUNCT
fbem-22071	57	40	hereinafter	hereinafter	NOUN
fbem-22071	57	41	referred	refer	VERB
fbem-22071	57	42	to	to	ADP
fbem-22071	57	43	as	as	ADP
fbem-22071	57	44	"	"	PUNCT
fbem-22071	57	45	szse	szse	NOUN
fbem-22071	57	46	"	"	PUNCT
fbem-22071	57	47	)	)	PUNCT
fbem-22071	57	48	,	,	PUNCT
fbem-22071	57	49	which	which	PRON
fbem-22071	57	50	decided	decide	VERB
fbem-22071	57	51	to	to	PART
fbem-22071	57	52	terminate	terminate	VERB
fbem-22071	57	53	the	the	DET
fbem-22071	57	54	listing	listing	NOUN
fbem-22071	57	55	of	of	ADP
fbem-22071	57	56	the	the	DET
fbem-22071	57	57	company	company	NOUN
fbem-22071	57	58	's	's	PART
fbem-22071	57	59	shares	share	NOUN
fbem-22071	57	60	.	.	PUNCT
fbem-22071	58	1	on	on	ADP
fbem-22071	58	2	18	18	NUM
fbem-22071	58	3	april	april	PROPN
fbem-22071	58	4	2023	2023	NUM
fbem-22071	58	5	,	,	PUNCT
fbem-22071	58	6	*	*	PROPN
fbem-22071	58	7	st	st	PROPN
fbem-22071	58	8	collin	collin	PROPN
fbem-22071	58	9	officially	officially	ADV
fbem-22071	58	10	terminated	terminate	VERB
fbem-22071	58	11	its	its	PRON
fbem-22071	58	12	listing	listing	NOUN
fbem-22071	58	13	.	.	PUNCT
fbem-22071	59	1	however	however	ADV
fbem-22071	59	2	,	,	PUNCT
fbem-22071	59	3	it	it	PRON
fbem-22071	59	4	is	be	AUX
fbem-22071	59	5	worth	worth	ADJ
fbem-22071	59	6	mentioning	mention	VERB
fbem-22071	59	7	that	that	SCONJ
fbem-22071	59	8	on	on	ADP
fbem-22071	59	9	9	9	NUM
fbem-22071	59	10	february	february	NOUN
fbem-22071	59	11	2023	2023	NUM
fbem-22071	59	12	,	,	PUNCT
fbem-22071	59	13	*	*	PRON
fbem-22071	59	14	st	st	PROPN
fbem-22071	59	15	collin	collin	PROPN
fbem-22071	59	16	has	have	AUX
fbem-22071	59	17	just	just	ADV
fbem-22071	59	18	received	receive	VERB
fbem-22071	59	19	the	the	DET
fbem-22071	59	20	"	"	PUNCT
fbem-22071	59	21	market	market	NOUN
fbem-22071	59	22	ban	ban	NOUN
fbem-22071	59	23	decision	decision	NOUN
fbem-22071	59	24	letter	letter	NOUN
fbem-22071	59	25	"	"	PUNCT
fbem-22071	59	26	issued	issue	VERB
fbem-22071	59	27	by	by	ADP
fbem-22071	59	28	the	the	DET
fbem-22071	59	29	sfc	sfc	NOUN
fbem-22071	59	30	.	.	PUNCT
fbem-22071	60	1	according	accord	VERB
fbem-22071	60	2	to	to	ADP
fbem-22071	60	3	it	it	PRON
fbem-22071	60	4	,	,	PUNCT
fbem-22071	60	5	du	du	PROPN
fbem-22071	60	6	jiansheng	jiansheng	PROPN
fbem-22071	60	7	dominated	dominate	VERB
fbem-22071	60	8	and	and	CCONJ
fbem-22071	60	9	made	make	VERB
fbem-22071	60	10	decisions	decision	NOUN
fbem-22071	60	11	to	to	PART
fbem-22071	60	12	recognise	recognise	VERB
fbem-22071	60	13	the	the	DET
fbem-22071	60	14	relevant	relevant	ADJ
fbem-22071	60	15	business	business	NOUN
fbem-22071	60	16	income	income	NOUN
fbem-22071	60	17	of	of	ADP
fbem-22071	60	18	*	*	PROPN
fbem-22071	60	19	st	st	PROPN
fbem-22071	60	20	collin	collin	PROPN
fbem-22071	60	21	by	by	ADP
fbem-22071	60	22	the	the	DET
fbem-22071	60	23	gross	gross	ADJ
fbem-22071	60	24	amount	amount	NOUN
fbem-22071	60	25	method	method	NOUN
fbem-22071	60	26	and	and	CCONJ
fbem-22071	60	27	disclose	disclose	VERB
fbem-22071	60	28	the	the	DET
fbem-22071	60	29	matter	matter	NOUN
fbem-22071	60	30	in	in	ADP
fbem-22071	60	31	the	the	DET
fbem-22071	60	32	2021	2021	NUM
fbem-22071	60	33	annual	annual	ADJ
fbem-22071	60	34	report	report	NOUN
fbem-22071	60	35	,	,	PUNCT
fbem-22071	60	36	and	and	CCONJ
fbem-22071	60	37	li	li	PROPN
fbem-22071	60	38	genwang	genwang	PROPN
fbem-22071	60	39	participated	participate	VERB
fbem-22071	60	40	in	in	ADP
fbem-22071	60	41	the	the	DET
fbem-22071	60	42	decision	decision	NOUN
fbem-22071	60	43	-	-	PUNCT
fbem-22071	60	44	making	making	NOUN
fbem-22071	60	45	and	and	CCONJ
fbem-22071	60	46	execution	execution	NOUN
fbem-22071	60	47	of	of	ADP
fbem-22071	60	48	the	the	DET
fbem-22071	60	49	foregoing	foregoing	NOUN
fbem-22071	60	50	,	,	PUNCT
fbem-22071	60	51	and	and	CCONJ
fbem-22071	60	52	the	the	DET
fbem-22071	60	53	two	two	NUM
fbem-22071	60	54	of	of	ADP
fbem-22071	60	55	them	they	PRON
fbem-22071	60	56	committed	commit	VERB
fbem-22071	60	57	serious	serious	ADJ
fbem-22071	60	58	violations	violation	NOUN
fbem-22071	60	59	,	,	PUNCT
fbem-22071	60	60	and	and	CCONJ
fbem-22071	60	61	each	each	PRON
fbem-22071	60	62	of	of	ADP
fbem-22071	60	63	them	they	PRON
fbem-22071	60	64	was	be	AUX
fbem-22071	60	65	subject	subject	ADJ
fbem-22071	60	66	to	to	ADP
fbem-22071	60	67	a	a	DET
fbem-22071	60	68	3	3	NUM
fbem-22071	60	69	-	-	PUNCT
fbem-22071	60	70	year	year	NOUN
fbem-22071	60	71	ban	ban	NOUN
fbem-22071	60	72	on	on	ADP
fbem-22071	60	73	entering	enter	VERB
fbem-22071	60	74	the	the	DET
fbem-22071	60	75	securities	security	NOUN
fbem-22071	60	76	market	market	NOUN
fbem-22071	60	77	.	.	PUNCT
fbem-22071	61	1	3	3	X
fbem-22071	61	2	.	.	X
fbem-22071	61	3	reflection	reflection	NOUN
fbem-22071	61	4	based	base	VERB
fbem-22071	61	5	on	on	ADP
fbem-22071	61	6	the	the	DET
fbem-22071	61	7	perspective	perspective	NOUN
fbem-22071	61	8	of	of	ADP
fbem-22071	61	9	business	business	NOUN
fbem-22071	61	10	ethics	ethic	NOUN
fbem-22071	61	11	and	and	CCONJ
fbem-22071	61	12	professional	professional	ADJ
fbem-22071	61	13	ethics	ethic	NOUN
fbem-22071	61	14	3.1	3.1	NUM
fbem-22071	61	15	.	.	PUNCT
fbem-22071	61	16	company	company	NOUN
fbem-22071	61	17	accounting	accounting	NOUN
fbem-22071	61	18	staff	staff	NOUN
fbem-22071	61	19	3.1.1	3.1.1	NUM
fbem-22071	61	20	.	.	PUNCT
fbem-22071	62	1	lack	lack	NOUN
fbem-22071	62	2	of	of	ADP
fbem-22071	62	3	"	"	PUNCT
fbem-22071	62	4	independence	independence	NOUN
fbem-22071	62	5	"	"	PUNCT
fbem-22071	62	6	of	of	ADP
fbem-22071	62	7	internal	internal	ADJ
fbem-22071	62	8	control	control	NOUN
fbem-22071	62	9	personnel	personnel	NOUN
fbem-22071	62	10	although	although	SCONJ
fbem-22071	62	11	there	there	PRON
fbem-22071	62	12	is	be	VERB
fbem-22071	62	13	no	no	DET
fbem-22071	62	14	information	information	NOUN
fbem-22071	62	15	disclosure	disclosure	NOUN
fbem-22071	62	16	of	of	ADP
fbem-22071	62	17	the	the	DET
fbem-22071	62	18	existence	existence	NOUN
fbem-22071	62	19	of	of	ADP
fbem-22071	62	20	the	the	DET
fbem-22071	62	21	internal	internal	PROPN
fbem-22071	62	22	control	control	PROPN
fbem-22071	62	23	department	department	PROPN
fbem-22071	62	24	staff	staff	NOUN
fbem-22071	62	25	affiliation	affiliation	NOUN
fbem-22071	62	26	,	,	PUNCT
fbem-22071	62	27	but	but	CCONJ
fbem-22071	62	28	the	the	DET
fbem-22071	62	29	internal	internal	ADJ
fbem-22071	62	30	control	control	NOUN
fbem-22071	62	31	staff	staff	NOUN
fbem-22071	62	32	by	by	ADP
fbem-22071	62	33	the	the	DET
fbem-22071	62	34	*	*	PROPN
fbem-22071	62	35	st	st	PROPN
fbem-22071	62	36	collin	collin	PROPN
fbem-22071	62	37	in	in	ADP
fbem-22071	62	38	the	the	DET
fbem-22071	62	39	top	top	ADJ
fbem-22071	62	40	management	management	NOUN
fbem-22071	62	41	consisting	consist	VERB
fbem-22071	62	42	of	of	ADP
fbem-22071	62	43	professional	professional	ADJ
fbem-22071	62	44	managers	manager	NOUN
fbem-22071	62	45	of	of	ADP
fbem-22071	62	46	external	external	ADJ
fbem-22071	62	47	coercion	coercion	NOUN
fbem-22071	62	48	,	,	PUNCT
fbem-22071	62	49	or	or	CCONJ
fbem-22071	62	50	their	their	PRON
fbem-22071	62	51	own	own	ADJ
fbem-22071	62	52	low	low	ADJ
fbem-22071	62	53	professionalism	professionalism	NOUN
fbem-22071	62	54	,	,	PUNCT
fbem-22071	62	55	so	so	SCONJ
fbem-22071	62	56	that	that	SCONJ
fbem-22071	62	57	when	when	SCONJ
fbem-22071	62	58	the	the	DET
fbem-22071	62	59	implementation	implementation	NOUN
fbem-22071	62	60	of	of	ADP
fbem-22071	62	61	the	the	DET
fbem-22071	62	62	wrong	wrong	ADJ
fbem-22071	62	63	accounting	accounting	NOUN
fbem-22071	62	64	method	method	NOUN
fbem-22071	62	65	to	to	PART
fbem-22071	62	66	confirm	confirm	VERB
fbem-22071	62	67	the	the	DET
fbem-22071	62	68	advertising	advertising	NOUN
fbem-22071	62	69	inputs	input	NOUN
fbem-22071	62	70	did	do	AUX
fbem-22071	62	71	not	not	PART
fbem-22071	62	72	provide	provide	VERB
fbem-22071	62	73	timely	timely	ADJ
fbem-22071	62	74	feedback	feedback	NOUN
fbem-22071	62	75	,	,	PUNCT
fbem-22071	62	76	from	from	ADP
fbem-22071	62	77	a	a	DET
fbem-22071	62	78	certain	certain	ADJ
fbem-22071	62	79	point	point	NOUN
fbem-22071	62	80	of	of	ADP
fbem-22071	62	81	view	view	NOUN
fbem-22071	62	82	,	,	PUNCT
fbem-22071	62	83	is	be	AUX
fbem-22071	62	84	also	also	ADV
fbem-22071	62	85	a	a	DET
fbem-22071	62	86	kind	kind	NOUN
fbem-22071	62	87	of	of	ADP
fbem-22071	62	88	irresponsibility	irresponsibility	NOUN
fbem-22071	62	89	to	to	ADP
fbem-22071	62	90	the	the	DET
fbem-22071	62	91	company	company	NOUN
fbem-22071	62	92	's	's	PART
fbem-22071	62	93	stakeholders	stakeholder	NOUN
fbem-22071	62	94	.	.	PUNCT
fbem-22071	63	1	of	of	ADP
fbem-22071	63	2	course	course	ADV
fbem-22071	63	3	,	,	PUNCT
fbem-22071	63	4	this	this	PRON
fbem-22071	63	5	does	do	AUX
fbem-22071	63	6	not	not	PART
fbem-22071	63	7	exclude	exclude	VERB
fbem-22071	63	8	that	that	SCONJ
fbem-22071	63	9	professional	professional	ADJ
fbem-22071	63	10	managers	manager	NOUN
fbem-22071	63	11	may	may	AUX
fbem-22071	63	12	strongly	strongly	ADV
fbem-22071	63	13	advocate	advocate	VERB
fbem-22071	63	14	or	or	CCONJ
fbem-22071	63	15	even	even	ADV
fbem-22071	63	16	overly	overly	ADV
fbem-22071	63	17	advocate	advocate	ADJ
fbem-22071	63	18	loyalty	loyalty	NOUN
fbem-22071	63	19	to	to	ADP
fbem-22071	63	20	the	the	DET
fbem-22071	63	21	company	company	NOUN
fbem-22071	63	22	,	,	PUNCT
fbem-22071	63	23	and	and	CCONJ
fbem-22071	63	24	at	at	ADP
fbem-22071	63	25	the	the	DET
fbem-22071	63	26	same	same	ADJ
fbem-22071	63	27	time	time	NOUN
fbem-22071	63	28	,	,	PUNCT
fbem-22071	63	29	they	they	PRON
fbem-22071	63	30	hold	hold	VERB
fbem-22071	63	31	the	the	DET
fbem-22071	63	32	power	power	NOUN
fbem-22071	63	33	of	of	ADP
fbem-22071	63	34	speech	speech	NOUN
fbem-22071	63	35	and	and	CCONJ
fbem-22071	63	36	the	the	DET
fbem-22071	63	37	"	"	PUNCT
fbem-22071	63	38	life	life	NOUN
fbem-22071	63	39	and	and	CCONJ
fbem-22071	63	40	death	death	NOUN
fbem-22071	63	41	"	"	PUNCT
fbem-22071	63	42	of	of	ADP
fbem-22071	63	43	the	the	DET
fbem-22071	63	44	internal	internal	PROPN
fbem-22071	63	45	control	control	NOUN
fbem-22071	63	46	personnel	personnel	NOUN
fbem-22071	63	47	,	,	PUNCT
fbem-22071	63	48	so	so	SCONJ
fbem-22071	63	49	that	that	SCONJ
fbem-22071	63	50	the	the	DET
fbem-22071	63	51	internal	internal	PROPN
fbem-22071	63	52	control	control	NOUN
fbem-22071	63	53	personnel	personnel	NOUN
fbem-22071	63	54	may	may	AUX
fbem-22071	63	55	therefore	therefore	ADV
fbem-22071	63	56	out	out	ADP
fbem-22071	63	57	of	of	ADP
fbem-22071	63	58	their	their	PRON
fbem-22071	63	59	own	own	ADJ
fbem-22071	63	60	interests	interest	NOUN
fbem-22071	63	61	,	,	PUNCT
fbem-22071	63	62	may	may	AUX
fbem-22071	63	63	comply	comply	VERB
fbem-22071	63	64	with	with	ADP
fbem-22071	63	65	the	the	DET
fbem-22071	63	66	"	"	PUNCT
fbem-22071	63	67	call	call	NOUN
fbem-22071	63	68	"	"	PUNCT
fbem-22071	63	69	of	of	ADP
fbem-22071	63	70	the	the	DET
fbem-22071	63	71	professional	professional	ADJ
fbem-22071	63	72	executives	executive	NOUN
fbem-22071	63	73	.	.	PUNCT
fbem-22071	64	1	call	call	NOUN
fbem-22071	64	2	"	"	PUNCT
fbem-22071	64	3	of	of	ADP
fbem-22071	64	4	these	these	DET
fbem-22071	64	5	professional	professional	ADJ
fbem-22071	64	6	executives	executive	NOUN
fbem-22071	64	7	.	.	PUNCT
fbem-22071	65	1	in	in	ADP
fbem-22071	65	2	this	this	DET
fbem-22071	65	3	way	way	NOUN
fbem-22071	65	4	,	,	PUNCT
fbem-22071	65	5	the	the	DET
fbem-22071	65	6	moral	moral	ADJ
fbem-22071	65	7	level	level	NOUN
fbem-22071	65	8	of	of	ADP
fbem-22071	65	9	these	these	DET
fbem-22071	65	10	professional	professional	ADJ
fbem-22071	65	11	executives	executive	NOUN
fbem-22071	65	12	can	can	AUX
fbem-22071	65	13	already	already	ADV
fbem-22071	65	14	determine	determine	VERB
fbem-22071	65	15	the	the	DET
fbem-22071	65	16	ethical	ethical	ADJ
fbem-22071	65	17	level	level	NOUN
fbem-22071	65	18	of	of	ADP
fbem-22071	65	19	the	the	DET
fbem-22071	65	20	whole	whole	ADJ
fbem-22071	65	21	company	company	NOUN
fbem-22071	65	22	,	,	PUNCT
fbem-22071	65	23	and	and	CCONJ
fbem-22071	65	24	the	the	DET
fbem-22071	65	25	internal	internal	PROPN
fbem-22071	65	26	control	control	NOUN
fbem-22071	65	27	personnel	personnel	NOUN
fbem-22071	65	28	also	also	ADV
fbem-22071	65	29	lacks	lack	VERB
fbem-22071	65	30	its	its	PRON
fbem-22071	65	31	"	"	PUNCT
fbem-22071	65	32	independence	independence	NOUN
fbem-22071	65	33	"	"	PUNCT
fbem-22071	65	34	,	,	PUNCT
fbem-22071	65	35	and	and	CCONJ
fbem-22071	65	36	its	its	PRON
fbem-22071	65	37	supervision	supervision	NOUN
fbem-22071	65	38	is	be	AUX
fbem-22071	65	39	weak	weak	ADJ
fbem-22071	65	40	or	or	CCONJ
fbem-22071	65	41	even	even	ADV
fbem-22071	65	42	non	non	ADJ
fbem-22071	65	43	-	-	ADJ
fbem-22071	65	44	existent	existent	ADJ
fbem-22071	65	45	.	.	PUNCT
fbem-22071	66	1	3.1.2	3.1.2	X
fbem-22071	66	2	.	.	PUNCT
fbem-22071	67	1	the	the	DET
fbem-22071	67	2	ethical	ethical	ADJ
fbem-22071	67	3	quality	quality	NOUN
fbem-22071	67	4	of	of	ADP
fbem-22071	67	5	financial	financial	ADJ
fbem-22071	67	6	personnel	personnel	NOUN
fbem-22071	67	7	needs	need	VERB
fbem-22071	67	8	to	to	PART
fbem-22071	67	9	be	be	AUX
fbem-22071	67	10	improved	improve	VERB
fbem-22071	67	11	.	.	PUNCT
fbem-22071	68	1	first	first	ADV
fbem-22071	68	2	of	of	ADP
fbem-22071	68	3	all	all	PRON
fbem-22071	68	4	,	,	PUNCT
fbem-22071	68	5	as	as	ADP
fbem-22071	68	6	the	the	DET
fbem-22071	68	7	financial	financial	ADJ
fbem-22071	68	8	director	director	NOUN
fbem-22071	68	9	of	of	ADP
fbem-22071	68	10	li	li	PROPN
fbem-22071	68	11	genwang	genwang	PROPN
fbem-22071	68	12	decision	decision	NOUN
fbem-22071	68	13	-	-	PUNCT
fbem-22071	68	14	making	making	NOUN
fbem-22071	68	15	and	and	CCONJ
fbem-22071	68	16	implementation	implementation	NOUN
fbem-22071	68	17	of	of	ADP
fbem-22071	68	18	the	the	DET
fbem-22071	68	19	use	use	NOUN
fbem-22071	68	20	of	of	ADP
fbem-22071	68	21	the	the	DET
fbem-22071	68	22	wrong	wrong	ADJ
fbem-22071	68	23	accounting	accounting	NOUN
fbem-22071	68	24	methods	method	NOUN
fbem-22071	68	25	to	to	PART
fbem-22071	68	26	measure	measure	VERB
fbem-22071	68	27	,	,	PUNCT
fbem-22071	68	28	in	in	ADP
fbem-22071	68	29	their	their	PRON
fbem-22071	68	30	own	own	ADJ
fbem-22071	68	31	professional	professional	ADJ
fbem-22071	68	32	field	field	NOUN
fbem-22071	68	33	not	not	PART
fbem-22071	68	34	only	only	ADV
fbem-22071	68	35	did	do	AUX
fbem-22071	68	36	not	not	PART
fbem-22071	68	37	comply	comply	VERB
fbem-22071	68	38	with	with	ADP
fbem-22071	68	39	their	their	PRON
fbem-22071	68	40	own	own	ADJ
fbem-22071	68	41	professional	professional	ADJ
fbem-22071	68	42	ethics	ethic	NOUN
fbem-22071	68	43	,	,	PUNCT
fbem-22071	68	44	and	and	CCONJ
fbem-22071	68	45	even	even	ADV
fbem-22071	68	46	break	break	VERB
fbem-22071	68	47	the	the	DET
fbem-22071	68	48	bottom	bottom	ADJ
fbem-22071	68	49	line	line	NOUN
fbem-22071	68	50	of	of	ADP
fbem-22071	68	51	the	the	DET
fbem-22071	68	52	law	law	NOUN
fbem-22071	68	53	,	,	PUNCT
fbem-22071	68	54	on	on	ADP
fbem-22071	68	55	the	the	DET
fbem-22071	68	56	enterprise	enterprise	NOUN
fbem-22071	68	57	and	and	CCONJ
fbem-22071	68	58	even	even	ADV
fbem-22071	68	59	the	the	DET
fbem-22071	68	60	community	community	NOUN
fbem-22071	68	61	has	have	VERB
fbem-22071	68	62	a	a	DET
fbem-22071	68	63	negative	negative	ADJ
fbem-22071	68	64	impact	impact	NOUN
fbem-22071	68	65	.	.	PUNCT
fbem-22071	69	1	secondly	secondly	ADV
fbem-22071	69	2	,	,	PUNCT
fbem-22071	69	3	the	the	DET
fbem-22071	69	4	moral	moral	ADJ
fbem-22071	69	5	quality	quality	NOUN
fbem-22071	69	6	of	of	ADP
fbem-22071	69	7	the	the	DET
fbem-22071	69	8	accounting	accounting	NOUN
fbem-22071	69	9	staff	staff	NOUN
fbem-22071	69	10	under	under	ADP
fbem-22071	69	11	his	his	PRON
fbem-22071	69	12	control	control	NOUN
fbem-22071	69	13	also	also	ADV
fbem-22071	69	14	needs	need	VERB
fbem-22071	69	15	to	to	PART
fbem-22071	69	16	be	be	AUX
fbem-22071	69	17	improved	improve	VERB
fbem-22071	69	18	.	.	PUNCT
fbem-22071	70	1	when	when	SCONJ
fbem-22071	70	2	the	the	DET
fbem-22071	70	3	leader	leader	NOUN
fbem-22071	70	4	made	make	VERB
fbem-22071	70	5	mistakes	mistake	NOUN
fbem-22071	70	6	or	or	CCONJ
fbem-22071	70	7	violated	violate	VERB
fbem-22071	70	8	the	the	DET
fbem-22071	70	9	accounting	accounting	NOUN
fbem-22071	70	10	standards	standard	NOUN
fbem-22071	70	11	for	for	ADP
fbem-22071	70	12	business	business	NOUN
fbem-22071	70	13	enterprises	enterprise	NOUN
fbem-22071	70	14	(	(	PUNCT
fbem-22071	70	15	asbe	asbe	ADJ
fbem-22071	70	16	)	)	PUNCT
fbem-22071	70	17	and	and	CCONJ
fbem-22071	70	18	other	other	ADJ
fbem-22071	70	19	systems	system	NOUN
fbem-22071	70	20	,	,	PUNCT
fbem-22071	70	21	he	he	PRON
fbem-22071	70	22	still	still	ADV
fbem-22071	70	23	carried	carry	VERB
fbem-22071	70	24	out	out	ADP
fbem-22071	70	25	his	his	PRON
fbem-22071	70	26	erroneous	erroneous	ADJ
fbem-22071	70	27	"	"	PUNCT
fbem-22071	70	28	orders	order	NOUN
fbem-22071	70	29	"	"	PUNCT
fbem-22071	70	30	,	,	PUNCT
fbem-22071	70	31	chose	choose	VERB
fbem-22071	70	32	to	to	PART
fbem-22071	70	33	follow	follow	VERB
fbem-22071	70	34	the	the	DET
fbem-22071	70	35	request	request	NOUN
fbem-22071	70	36	to	to	PART
fbem-22071	70	37	assist	assist	VERB
fbem-22071	70	38	in	in	ADP
fbem-22071	70	39	the	the	DET
fbem-22071	70	40	forgery	forgery	NOUN
fbem-22071	70	41	,	,	PUNCT
fbem-22071	70	42	and	and	CCONJ
fbem-22071	70	43	participated	participate	VERB
fbem-22071	70	44	in	in	ADP
fbem-22071	70	45	the	the	DET
fbem-22071	70	46	crime	crime	NOUN
fbem-22071	70	47	while	while	SCONJ
fbem-22071	70	48	violating	violate	VERB
fbem-22071	70	49	the	the	DET
fbem-22071	70	50	basic	basic	ADJ
fbem-22071	70	51	ethics	ethic	NOUN
fbem-22071	70	52	of	of	ADP
fbem-22071	70	53	the	the	DET
fbem-22071	70	54	accounting	accounting	NOUN
fbem-22071	70	55	profession	profession	NOUN
fbem-22071	70	56	.	.	PUNCT
fbem-22071	71	1	finally	finally	ADV
fbem-22071	71	2	,	,	PUNCT
fbem-22071	71	3	senior	senior	ADJ
fbem-22071	71	4	financial	financial	ADJ
fbem-22071	71	5	personnel	personnel	NOUN
fbem-22071	71	6	are	be	AUX
fbem-22071	71	7	even	even	ADV
fbem-22071	71	8	more	more	ADJ
fbem-22071	71	9	lack	lack	NOUN
fbem-22071	71	10	of	of	ADP
fbem-22071	71	11	basic	basic	ADJ
fbem-22071	71	12	professionalism	professionalism	NOUN
fbem-22071	71	13	,	,	PUNCT
fbem-22071	71	14	professional	professional	ADJ
fbem-22071	71	15	ethics	ethic	NOUN
fbem-22071	71	16	and	and	CCONJ
fbem-22071	71	17	social	social	ADJ
fbem-22071	71	18	responsibility	responsibility	NOUN
fbem-22071	71	19	.	.	PUNCT
fbem-22071	72	1	3.1.3	3.1.3	X
fbem-22071	72	2	.	.	PUNCT
fbem-22071	73	1	china	china	PROPN
fbem-22071	73	2	's	's	PART
fbem-22071	73	3	legal	legal	ADJ
fbem-22071	73	4	system	system	NOUN
fbem-22071	73	5	still	still	ADV
fbem-22071	73	6	needs	need	VERB
fbem-22071	73	7	to	to	PART
fbem-22071	73	8	be	be	AUX
fbem-22071	73	9	improved	improve	VERB
fbem-22071	73	10	on	on	ADP
fbem-22071	73	11	the	the	DET
fbem-22071	73	12	one	one	NUM
fbem-22071	73	13	hand	hand	NOUN
fbem-22071	73	14	,	,	PUNCT
fbem-22071	73	15	the	the	DET
fbem-22071	73	16	laws	law	NOUN
fbem-22071	73	17	and	and	CCONJ
fbem-22071	73	18	regulations	regulation	NOUN
fbem-22071	73	19	on	on	ADP
fbem-22071	73	20	external	external	ADJ
fbem-22071	73	21	supervision	supervision	NOUN
fbem-22071	73	22	still	still	ADV
fbem-22071	73	23	need	need	VERB
fbem-22071	73	24	to	to	PART
fbem-22071	73	25	be	be	AUX
fbem-22071	73	26	improved	improve	VERB
fbem-22071	73	27	;	;	PUNCT
fbem-22071	73	28	on	on	ADP
fbem-22071	73	29	the	the	DET
fbem-22071	73	30	other	other	ADJ
fbem-22071	73	31	hand	hand	NOUN
fbem-22071	73	32	,	,	PUNCT
fbem-22071	73	33	the	the	DET
fbem-22071	73	34	laws	law	NOUN
fbem-22071	73	35	and	and	CCONJ
fbem-22071	73	36	regulations	regulation	NOUN
fbem-22071	73	37	on	on	ADP
fbem-22071	73	38	accounting	accounting	NOUN
fbem-22071	73	39	standards	standard	NOUN
fbem-22071	73	40	should	should	AUX
fbem-22071	73	41	be	be	AUX
fbem-22071	73	42	more	more	ADV
fbem-22071	73	43	clear	clear	ADJ
fbem-22071	73	44	and	and	CCONJ
fbem-22071	73	45	perfect	perfect	ADJ
fbem-22071	73	46	.	.	PUNCT
fbem-22071	74	1	because	because	SCONJ
fbem-22071	74	2	today	today	NOUN
fbem-22071	74	3	's	's	PART
fbem-22071	74	4	financial	financial	ADJ
fbem-22071	74	5	counterfeiting	counterfeiting	NOUN
fbem-22071	74	6	is	be	AUX
fbem-22071	74	7	often	often	ADV
fbem-22071	74	8	more	more	ADV
fbem-22071	74	9	covert	covert	ADJ
fbem-22071	74	10	means	mean	NOUN
fbem-22071	74	11	of	of	ADP
fbem-22071	74	12	financial	financial	ADJ
fbem-22071	74	13	counterfeiting	counterfeiting	NOUN
fbem-22071	74	14	,	,	PUNCT
fbem-22071	74	15	and	and	CCONJ
fbem-22071	74	16	even	even	ADV
fbem-22071	74	17	in	in	ADP
fbem-22071	74	18	the	the	DET
fbem-22071	74	19	grey	grey	PROPN
fbem-22071	74	20	zone	zone	NOUN
fbem-22071	74	21	continue	continue	VERB
fbem-22071	74	22	to	to	PART
fbem-22071	74	23	"	"	PUNCT
fbem-22071	74	24	jump	jump	VERB
fbem-22071	74	25	"	"	PUNCT
fbem-22071	74	26	,	,	PUNCT
fbem-22071	74	27	on	on	ADP
fbem-22071	74	28	the	the	DET
fbem-22071	74	29	one	one	NUM
fbem-22071	74	30	hand	hand	NOUN
fbem-22071	74	31	,	,	PUNCT
fbem-22071	74	32	to	to	PART
fbem-22071	74	33	improve	improve	VERB
fbem-22071	74	34	the	the	DET
fbem-22071	74	35	construction	construction	NOUN
fbem-22071	74	36	of	of	ADP
fbem-22071	74	37	relevant	relevant	ADJ
fbem-22071	74	38	laws	law	NOUN
fbem-22071	74	39	and	and	CCONJ
fbem-22071	74	40	regulations	regulation	NOUN
fbem-22071	74	41	;	;	PUNCT
fbem-22071	74	42	on	on	ADP
fbem-22071	74	43	the	the	DET
fbem-22071	74	44	other	other	ADJ
fbem-22071	74	45	hand	hand	NOUN
fbem-22071	74	46	,	,	PUNCT
fbem-22071	74	47	due	due	ADP
fbem-22071	74	48	to	to	ADP
fbem-22071	74	49	the	the	DET
fbem-22071	74	50	different	different	ADJ
fbem-22071	74	51	business	business	NOUN
fbem-22071	74	52	conditions	condition	NOUN
fbem-22071	74	53	of	of	ADP
fbem-22071	74	54	various	various	ADJ
fbem-22071	74	55	industries	industry	NOUN
fbem-22071	74	56	and	and	CCONJ
fbem-22071	74	57	standard	standard	NOUN
fbem-22071	74	58	-	-	PUNCT
fbem-22071	74	59	setting	set	VERB
fbem-22071	74	60	personal	personal	ADJ
fbem-22071	74	61	selfinterested	selfintereste	VERB
fbem-22071	74	62	behaviour	behaviour	NOUN
fbem-22071	74	63	,	,	PUNCT
fbem-22071	74	64	resulting	result	VERB
fbem-22071	74	65	in	in	ADP
fbem-22071	74	66	new	new	ADJ
fbem-22071	74	67	accounting	accounting	NOUN
fbem-22071	74	68	standards	standard	NOUN
fbem-22071	74	69	are	be	AUX
fbem-22071	74	70	still	still	ADV
fbem-22071	74	71	there	there	ADV
fbem-22071	74	72	!	!	PUNCT
fbem-22071	75	1	the	the	DET
fbem-22071	75	2	new	new	ADJ
fbem-22071	75	3	accounting	accounting	NOUN
fbem-22071	75	4	standards	standard	NOUN
fbem-22071	75	5	still	still	ADV
fbem-22071	75	6	have	have	VERB
fbem-22071	75	7	some	some	DET
fbem-22071	75	8	room	room	NOUN
fbem-22071	75	9	for	for	ADP
fbem-22071	75	10	manipulation	manipulation	NOUN
fbem-22071	75	11	by	by	ADP
fbem-22071	75	12	major	major	ADJ
fbem-22071	75	13	enterprises	enterprise	NOUN
fbem-22071	75	14	.	.	PUNCT
fbem-22071	76	1	17	17	NUM
fbem-22071	76	2	3.2	3.2	NUM
fbem-22071	76	3	.	.	PUNCT
fbem-22071	77	1	professional	professional	ADJ
fbem-22071	77	2	managers	manager	NOUN
fbem-22071	77	3	3.2.1	3.2.1	NUM
fbem-22071	77	4	.	.	PUNCT
fbem-22071	77	5	insufficient	insufficient	ADJ
fbem-22071	77	6	professionalism	professionalism	NOUN
fbem-22071	77	7	in	in	ADP
fbem-22071	77	8	january	january	PROPN
fbem-22071	77	9	2021	2021	NUM
fbem-22071	77	10	,	,	PUNCT
fbem-22071	77	11	mingxin	mingxin	PROPN
fbem-22071	77	12	investment	investment	PROPN
fbem-22071	77	13	became	become	VERB
fbem-22071	77	14	the	the	DET
fbem-22071	77	15	new	new	ADJ
fbem-22071	77	16	controlling	control	VERB
fbem-22071	77	17	shareholder	shareholder	NOUN
fbem-22071	77	18	of	of	ADP
fbem-22071	77	19	the	the	DET
fbem-22071	77	20	listed	list	VERB
fbem-22071	77	21	company	company	NOUN
fbem-22071	77	22	,	,	PUNCT
fbem-22071	77	23	and	and	CCONJ
fbem-22071	77	24	after	after	SCONJ
fbem-22071	77	25	the	the	DET
fbem-22071	77	26	actual	actual	ADJ
fbem-22071	77	27	controller	controller	NOUN
fbem-22071	77	28	changed	change	VERB
fbem-22071	77	29	from	from	ADP
fbem-22071	77	30	li	li	PROPN
fbem-22071	77	31	dong	dong	PROPN
fbem-22071	77	32	to	to	ADP
fbem-22071	77	33	liao	liao	PROPN
fbem-22071	77	34	xingsheng	xingsheng	PROPN
fbem-22071	77	35	,	,	PUNCT
fbem-22071	77	36	du	du	PROPN
fbem-22071	77	37	jiancheng	jiancheng	PROPN
fbem-22071	77	38	from	from	ADP
fbem-22071	77	39	sinosteel	sinosteel	NOUN
fbem-22071	77	40	was	be	AUX
fbem-22071	77	41	newly	newly	ADV
fbem-22071	77	42	appointed	appoint	VERB
fbem-22071	77	43	as	as	ADP
fbem-22071	77	44	the	the	DET
fbem-22071	77	45	chairman	chairman	NOUN
fbem-22071	77	46	of	of	ADP
fbem-22071	77	47	the	the	DET
fbem-22071	77	48	board	board	NOUN
fbem-22071	77	49	of	of	ADP
fbem-22071	77	50	directors	director	NOUN
fbem-22071	77	51	,	,	PUNCT
fbem-22071	77	52	zhu	zhu	PROPN
fbem-22071	77	53	jinfu	jinfu	PROPN
fbem-22071	77	54	was	be	AUX
fbem-22071	77	55	elected	elect	VERB
fbem-22071	77	56	as	as	ADP
fbem-22071	77	57	the	the	DET
fbem-22071	77	58	chairman	chairman	NOUN
fbem-22071	77	59	of	of	ADP
fbem-22071	77	60	the	the	DET
fbem-22071	77	61	supervisory	supervisory	ADJ
fbem-22071	77	62	board	board	NOUN
fbem-22071	77	63	,	,	PUNCT
fbem-22071	77	64	and	and	CCONJ
fbem-22071	77	65	ms	ms	PROPN
fbem-22071	77	66	.	.	PROPN
fbem-22071	77	67	zhang	zhang	PROPN
fbem-22071	77	68	manxi	manxi	PROPN
fbem-22071	77	69	was	be	AUX
fbem-22071	77	70	appointed	appoint	VERB
fbem-22071	77	71	as	as	ADP
fbem-22071	77	72	the	the	DET
fbem-22071	77	73	general	general	ADJ
fbem-22071	77	74	manager	manager	NOUN
fbem-22071	77	75	of	of	ADP
fbem-22071	77	76	the	the	DET
fbem-22071	77	77	company	company	NOUN
fbem-22071	77	78	,	,	PUNCT
fbem-22071	77	79	and	and	CCONJ
fbem-22071	77	80	li	li	PROPN
fbem-22071	77	81	hewang	hewang	PROPN
fbem-22071	77	82	,	,	PUNCT
fbem-22071	77	83	who	who	PRON
fbem-22071	77	84	was	be	AUX
fbem-22071	77	85	also	also	ADV
fbem-22071	77	86	from	from	ADP
fbem-22071	77	87	sinosteel	sinosteel	NOUN
fbem-22071	77	88	,	,	PUNCT
fbem-22071	77	89	was	be	AUX
fbem-22071	77	90	appointed	appoint	VERB
fbem-22071	77	91	as	as	ADP
fbem-22071	77	92	the	the	DET
fbem-22071	77	93	chief	chief	ADJ
fbem-22071	77	94	financial	financial	ADJ
fbem-22071	77	95	officer	officer	NOUN
fbem-22071	77	96	.	.	PUNCT
fbem-22071	78	1	one	one	NUM
fbem-22071	78	2	of	of	ADP
fbem-22071	78	3	them	they	PRON
fbem-22071	78	4	does	do	AUX
fbem-22071	78	5	not	not	PART
fbem-22071	78	6	hold	hold	VERB
fbem-22071	78	7	any	any	DET
fbem-22071	78	8	shares	share	NOUN
fbem-22071	78	9	in	in	ADP
fbem-22071	78	10	the	the	DET
fbem-22071	78	11	company	company	NOUN
fbem-22071	78	12	and	and	CCONJ
fbem-22071	78	13	belongs	belong	VERB
fbem-22071	78	14	to	to	ADP
fbem-22071	78	15	the	the	DET
fbem-22071	78	16	category	category	NOUN
fbem-22071	78	17	of	of	ADP
fbem-22071	78	18	professional	professional	ADJ
fbem-22071	78	19	managers	manager	NOUN
fbem-22071	78	20	.	.	PUNCT
fbem-22071	79	1	but	but	CCONJ
fbem-22071	79	2	they	they	PRON
fbem-22071	79	3	also	also	ADV
fbem-22071	79	4	do	do	AUX
fbem-22071	79	5	not	not	PART
fbem-22071	79	6	seem	seem	VERB
fbem-22071	79	7	to	to	PART
fbem-22071	79	8	have	have	VERB
fbem-22071	79	9	any	any	DET
fbem-22071	79	10	relationship	relationship	NOUN
fbem-22071	79	11	with	with	ADP
fbem-22071	79	12	collin	collin	PROPN
fbem-22071	79	13	's	's	PART
fbem-22071	79	14	business	business	NOUN
fbem-22071	79	15	,	,	PUNCT
fbem-22071	79	16	but	but	CCONJ
fbem-22071	79	17	only	only	ADV
fbem-22071	79	18	with	with	ADP
fbem-22071	79	19	minghuan	minghuan	PROPN
fbem-22071	79	20	investment	investment	NOUN
fbem-22071	79	21	and	and	CCONJ
fbem-22071	79	22	the	the	DET
fbem-22071	79	23	real	real	ADJ
fbem-22071	79	24	controller	controller	NOUN
fbem-22071	79	25	liao	liao	PROPN
fbem-22071	79	26	xingxun	xingxun	PROPN
fbem-22071	79	27	in	in	ADP
fbem-22071	79	28	the	the	DET
fbem-22071	79	29	relationship	relationship	NOUN
fbem-22071	79	30	.	.	PUNCT
fbem-22071	80	1	this	this	PRON
fbem-22071	80	2	makes	make	VERB
fbem-22071	80	3	people	people	NOUN
fbem-22071	80	4	doubt	doubt	VERB
fbem-22071	80	5	whether	whether	SCONJ
fbem-22071	80	6	their	their	PRON
fbem-22071	80	7	professionalism	professionalism	NOUN
fbem-22071	80	8	can	can	AUX
fbem-22071	80	9	match	match	VERB
fbem-22071	80	10	.	.	PUNCT
fbem-22071	81	1	3.2.2	3.2.2	NUM
fbem-22071	81	2	.	.	PUNCT
fbem-22071	81	3	lack	lack	NOUN
fbem-22071	81	4	of	of	ADP
fbem-22071	81	5	professional	professional	ADJ
fbem-22071	81	6	ethics	ethic	NOUN
fbem-22071	81	7	on	on	ADP
fbem-22071	81	8	9	9	NUM
fbem-22071	81	9	february	february	NOUN
fbem-22071	81	10	2023	2023	NUM
fbem-22071	81	11	,	,	PUNCT
fbem-22071	81	12	when	when	SCONJ
fbem-22071	81	13	*	*	PROPN
fbem-22071	81	14	st	st	PROPN
fbem-22071	81	15	collin	collin	PROPN
fbem-22071	81	16	had	have	AUX
fbem-22071	81	17	just	just	ADV
fbem-22071	81	18	received	receive	VERB
fbem-22071	81	19	the	the	DET
fbem-22071	81	20	market	market	NOUN
fbem-22071	81	21	ban	ban	NOUN
fbem-22071	81	22	decision	decision	NOUN
fbem-22071	81	23	letter	letter	NOUN
fbem-22071	81	24	issued	issue	VERB
fbem-22071	81	25	by	by	ADP
fbem-22071	81	26	the	the	DET
fbem-22071	81	27	sfc	sfc	NOUN
fbem-22071	81	28	.	.	PUNCT
fbem-22071	82	1	according	accord	VERB
fbem-22071	82	2	to	to	ADP
fbem-22071	82	3	its	its	PRON
fbem-22071	82	4	display	display	NOUN
fbem-22071	82	5	,	,	PUNCT
fbem-22071	82	6	du	du	PROPN
fbem-22071	82	7	jiansheng	jiansheng	PROPN
fbem-22071	82	8	dominated	dominate	VERB
fbem-22071	82	9	,	,	PUNCT
fbem-22071	82	10	decision	decision	NOUN
fbem-22071	82	11	-	-	PUNCT
fbem-22071	82	12	making	making	NOUN
fbem-22071	82	13	to	to	ADP
fbem-22071	82	14	the	the	DET
fbem-22071	82	15	total	total	ADJ
fbem-22071	82	16	method	method	NOUN
fbem-22071	82	17	of	of	ADP
fbem-22071	82	18	recognition	recognition	NOUN
fbem-22071	82	19	of	of	ADP
fbem-22071	82	20	*	*	PROPN
fbem-22071	82	21	st	st	PROPN
fbem-22071	82	22	collin	collin	PROPN
fbem-22071	82	23	's	's	PART
fbem-22071	82	24	relevant	relevant	ADJ
fbem-22071	82	25	business	business	NOUN
fbem-22071	82	26	income	income	NOUN
fbem-22071	82	27	,	,	PUNCT
fbem-22071	82	28	and	and	CCONJ
fbem-22071	82	29	in	in	ADP
fbem-22071	82	30	the	the	DET
fbem-22071	82	31	2021	2021	NUM
fbem-22071	82	32	annual	annual	ADJ
fbem-22071	82	33	report	report	NOUN
fbem-22071	82	34	disclosure	disclosure	NOUN
fbem-22071	82	35	matters	matter	NOUN
fbem-22071	82	36	,	,	PUNCT
fbem-22071	82	37	li	li	PROPN
fbem-22071	82	38	genwang	genwang	PROPN
fbem-22071	82	39	involved	involve	VERB
fbem-22071	82	40	in	in	ADP
fbem-22071	82	41	the	the	DET
fbem-22071	82	42	decision	decision	NOUN
fbem-22071	82	43	-	-	PUNCT
fbem-22071	82	44	making	making	NOUN
fbem-22071	82	45	and	and	CCONJ
fbem-22071	82	46	implementation	implementation	NOUN
fbem-22071	82	47	of	of	ADP
fbem-22071	82	48	the	the	DET
fbem-22071	82	49	foregoing	forego	VERB
fbem-22071	82	50	matters	matter	NOUN
fbem-22071	82	51	.	.	PUNCT
fbem-22071	83	1	in	in	ADP
fbem-22071	83	2	the	the	DET
fbem-22071	83	3	process	process	NOUN
fbem-22071	83	4	of	of	ADP
fbem-22071	83	5	"	"	PUNCT
fbem-22071	83	6	shelling	shell	VERB
fbem-22071	83	7	"	"	PUNCT
fbem-22071	83	8	frantically	frantically	ADV
fbem-22071	83	9	testing	test	VERB
fbem-22071	83	10	the	the	DET
fbem-22071	83	11	edge	edge	NOUN
fbem-22071	83	12	of	of	ADP
fbem-22071	83	13	morality	morality	NOUN
fbem-22071	83	14	,	,	PUNCT
fbem-22071	83	15	just	just	ADV
fbem-22071	83	16	like	like	ADP
fbem-22071	83	17	the	the	DET
fbem-22071	83	18	phrase	phrase	NOUN
fbem-22071	83	19	"	"	PUNCT
fbem-22071	83	20	always	always	ADV
fbem-22071	83	21	walk	walk	VERB
fbem-22071	83	22	by	by	ADP
fbem-22071	83	23	the	the	DET
fbem-22071	83	24	river	river	NOUN
fbem-22071	83	25	where	where	SCONJ
fbem-22071	83	26	there	there	PRON
fbem-22071	83	27	are	be	VERB
fbem-22071	83	28	not	not	PART
fbem-22071	83	29	wet	wet	ADJ
fbem-22071	83	30	shoes	shoe	NOUN
fbem-22071	83	31	"	"	PUNCT
fbem-22071	83	32	,	,	PUNCT
fbem-22071	83	33	and	and	CCONJ
fbem-22071	83	34	eventually	eventually	ADV
fbem-22071	83	35	broke	break	VERB
fbem-22071	83	36	through	through	ADP
fbem-22071	83	37	the	the	DET
fbem-22071	83	38	boundaries	boundary	NOUN
fbem-22071	83	39	of	of	ADP
fbem-22071	83	40	morality	morality	NOUN
fbem-22071	83	41	.	.	PUNCT
fbem-22071	84	1	3.2.3	3.2.3	X
fbem-22071	84	2	.	.	PUNCT
fbem-22071	84	3	failure	failure	NOUN
fbem-22071	84	4	to	to	PART
fbem-22071	84	5	keep	keep	VERB
fbem-22071	84	6	the	the	DET
fbem-22071	84	7	legal	legal	ADJ
fbem-22071	84	8	bottom	bottom	NOUN
fbem-22071	84	9	line	line	NOUN
fbem-22071	84	10	when	when	SCONJ
fbem-22071	84	11	the	the	DET
fbem-22071	84	12	chairman	chairman	NOUN
fbem-22071	84	13	of	of	ADP
fbem-22071	84	14	the	the	DET
fbem-22071	84	15	board	board	NOUN
fbem-22071	84	16	dujiancheng	dujiancheng	PROPN
fbem-22071	84	17	appeared	appear	VERB
fbem-22071	84	18	wrong	wrong	ADJ
fbem-22071	84	19	illegal	illegal	ADJ
fbem-22071	84	20	decision	decision	NOUN
fbem-22071	84	21	-	-	PUNCT
fbem-22071	84	22	making	making	NOUN
fbem-22071	84	23	,	,	PUNCT
fbem-22071	84	24	as	as	ADP
fbem-22071	84	25	a	a	DET
fbem-22071	84	26	professional	professional	ADJ
fbem-22071	84	27	counterpart	counterpart	NOUN
fbem-22071	84	28	of	of	ADP
fbem-22071	84	29	the	the	DET
fbem-22071	84	30	financial	financial	ADJ
fbem-22071	84	31	director	director	NOUN
fbem-22071	84	32	ligenwang	ligenwang	NOUN
fbem-22071	84	33	but	but	CCONJ
fbem-22071	84	34	also	also	ADV
fbem-22071	84	35	listen	listen	VERB
fbem-22071	84	36	to	to	ADP
fbem-22071	84	37	and	and	CCONJ
fbem-22071	84	38	implement	implement	VERB
fbem-22071	84	39	the	the	DET
fbem-22071	84	40	total	total	ADJ
fbem-22071	84	41	amount	amount	NOUN
fbem-22071	84	42	of	of	ADP
fbem-22071	84	43	law	law	NOUN
fbem-22071	84	44	to	to	PART
fbem-22071	84	45	confirm	confirm	VERB
fbem-22071	84	46	the	the	DET
fbem-22071	84	47	*	*	PROPN
fbem-22071	84	48	st	st	PROPN
fbem-22071	84	49	collin	collin	PROPN
fbem-22071	84	50	's	's	PART
fbem-22071	84	51	related	relate	VERB
fbem-22071	84	52	business	business	NOUN
fbem-22071	84	53	income	income	NOUN
fbem-22071	84	54	of	of	ADP
fbem-22071	84	55	the	the	DET
fbem-22071	84	56	matter	matter	NOUN
fbem-22071	84	57	,	,	PUNCT
fbem-22071	84	58	the	the	DET
fbem-22071	84	59	plot	plot	NOUN
fbem-22071	84	60	seriously	seriously	ADV
fbem-22071	84	61	violated	violate	VERB
fbem-22071	84	62	the	the	DET
fbem-22071	84	63	bottom	bottom	ADJ
fbem-22071	84	64	line	line	NOUN
fbem-22071	84	65	of	of	ADP
fbem-22071	84	66	the	the	DET
fbem-22071	84	67	law	law	NOUN
fbem-22071	84	68	,	,	PUNCT
fbem-22071	84	69	ultimately	ultimately	ADV
fbem-22071	84	70	,	,	PUNCT
fbem-22071	84	71	the	the	DET
fbem-22071	84	72	two	two	NUM
fbem-22071	84	73	were	be	AUX
fbem-22071	84	74	taken	take	VERB
fbem-22071	84	75	3	3	NUM
fbem-22071	84	76	years	year	NOUN
fbem-22071	84	77	of	of	ADP
fbem-22071	84	78	the	the	DET
fbem-22071	84	79	securities	security	NOUN
fbem-22071	84	80	market	market	NOUN
fbem-22071	84	81	barring	bar	VERB
fbem-22071	84	82	measures	measure	NOUN
fbem-22071	84	83	.	.	PUNCT
fbem-22071	85	1	4	4	X
fbem-22071	85	2	.	.	X
fbem-22071	85	3	countermeasures	countermeasure	NOUN
fbem-22071	85	4	and	and	CCONJ
fbem-22071	85	5	recommendations	recommendation	NOUN
fbem-22071	85	6	4.1	4.1	NUM
fbem-22071	85	7	.	.	PUNCT
fbem-22071	85	8	increase	increase	VERB
fbem-22071	85	9	internal	internal	ADJ
fbem-22071	85	10	and	and	CCONJ
fbem-22071	85	11	external	external	ADJ
fbem-22071	85	12	supervision	supervision	NOUN
fbem-22071	85	13	internally	internally	ADV
fbem-22071	85	14	,	,	PUNCT
fbem-22071	85	15	the	the	DET
fbem-22071	85	16	authority	authority	NOUN
fbem-22071	85	17	of	of	ADP
fbem-22071	85	18	the	the	DET
fbem-22071	85	19	internal	internal	ADJ
fbem-22071	85	20	audit	audit	NOUN
fbem-22071	85	21	department	department	NOUN
fbem-22071	85	22	has	have	AUX
fbem-22071	85	23	been	be	AUX
fbem-22071	85	24	improved	improve	VERB
fbem-22071	85	25	by	by	ADP
fbem-22071	85	26	placing	place	VERB
fbem-22071	85	27	it	it	PRON
fbem-22071	85	28	under	under	ADP
fbem-22071	85	29	the	the	DET
fbem-22071	85	30	audit	audit	NOUN
fbem-22071	85	31	committee	committee	NOUN
fbem-22071	85	32	.	.	PUNCT
fbem-22071	86	1	in	in	ADP
fbem-22071	86	2	this	this	DET
fbem-22071	86	3	way	way	NOUN
fbem-22071	86	4	,	,	PUNCT
fbem-22071	86	5	the	the	DET
fbem-22071	86	6	internal	internal	ADJ
fbem-22071	86	7	audit	audit	NOUN
fbem-22071	86	8	department	department	NOUN
fbem-22071	86	9	will	will	AUX
fbem-22071	86	10	not	not	PART
fbem-22071	86	11	only	only	ADV
fbem-22071	86	12	supervise	supervise	VERB
fbem-22071	86	13	the	the	DET
fbem-22071	86	14	accounting	accounting	NOUN
fbem-22071	86	15	information	information	NOUN
fbem-22071	86	16	of	of	ADP
fbem-22071	86	17	each	each	DET
fbem-22071	86	18	basic	basic	ADJ
fbem-22071	86	19	department	department	NOUN
fbem-22071	86	20	of	of	ADP
fbem-22071	86	21	the	the	DET
fbem-22071	86	22	company	company	NOUN
fbem-22071	86	23	,	,	PUNCT
fbem-22071	86	24	but	but	CCONJ
fbem-22071	86	25	also	also	ADV
fbem-22071	86	26	supervise	supervise	VERB
fbem-22071	86	27	the	the	DET
fbem-22071	86	28	behaviours	behaviour	NOUN
fbem-22071	86	29	of	of	ADP
fbem-22071	86	30	the	the	DET
fbem-22071	86	31	managerial	managerial	ADJ
fbem-22071	86	32	level	level	NOUN
fbem-22071	86	33	,	,	PUNCT
fbem-22071	86	34	which	which	PRON
fbem-22071	86	35	can	can	AUX
fbem-22071	86	36	fundamentally	fundamentally	ADV
fbem-22071	86	37	play	play	VERB
fbem-22071	86	38	the	the	DET
fbem-22071	86	39	real	real	ADJ
fbem-22071	86	40	role	role	NOUN
fbem-22071	86	41	of	of	ADP
fbem-22071	86	42	internal	internal	ADJ
fbem-22071	86	43	audit	audit	NOUN
fbem-22071	86	44	;	;	PUNCT
fbem-22071	86	45	take	take	VERB
fbem-22071	86	46	the	the	DET
fbem-22071	86	47	increase	increase	NOUN
fbem-22071	86	48	of	of	ADP
fbem-22071	86	49	the	the	DET
fbem-22071	86	50	enterprise	enterprise	NOUN
fbem-22071	86	51	value	value	NOUN
fbem-22071	86	52	as	as	ADP
fbem-22071	86	53	its	its	PRON
fbem-22071	86	54	function	function	NOUN
fbem-22071	86	55	orientation	orientation	NOUN
fbem-22071	86	56	;	;	PUNCT
fbem-22071	86	57	and	and	CCONJ
fbem-22071	86	58	gradually	gradually	ADV
fbem-22071	86	59	change	change	VERB
fbem-22071	86	60	from	from	ADP
fbem-22071	86	61	the	the	DET
fbem-22071	86	62	traditional	traditional	ADJ
fbem-22071	86	63	supervisory	supervisory	ADJ
fbem-22071	86	64	function	function	NOUN
fbem-22071	86	65	to	to	ADP
fbem-22071	86	66	the	the	DET
fbem-22071	86	67	corroboration	corroboration	NOUN
fbem-22071	86	68	and	and	CCONJ
fbem-22071	86	69	consulting	consulting	NOUN
fbem-22071	86	70	function	function	NOUN
fbem-22071	86	71	,	,	PUNCT
fbem-22071	86	72	so	so	SCONJ
fbem-22071	86	73	as	as	SCONJ
fbem-22071	86	74	to	to	PART
fbem-22071	86	75	truly	truly	ADV
fbem-22071	86	76	play	play	VERB
fbem-22071	86	77	the	the	DET
fbem-22071	86	78	role	role	NOUN
fbem-22071	86	79	of	of	ADP
fbem-22071	86	80	internal	internal	ADJ
fbem-22071	86	81	audit	audit	NOUN
fbem-22071	86	82	.	.	PUNCT
fbem-22071	87	1	in	in	ADP
fbem-22071	87	2	addition	addition	NOUN
fbem-22071	87	3	,	,	PUNCT
fbem-22071	87	4	it	it	PRON
fbem-22071	87	5	is	be	AUX
fbem-22071	87	6	suggested	suggest	VERB
fbem-22071	87	7	that	that	SCONJ
fbem-22071	87	8	the	the	DET
fbem-22071	87	9	regulatory	regulatory	ADJ
fbem-22071	87	10	authorities	authority	NOUN
fbem-22071	87	11	should	should	AUX
fbem-22071	87	12	be	be	AUX
fbem-22071	87	13	more	more	ADV
fbem-22071	87	14	stringent	stringent	ADJ
fbem-22071	87	15	in	in	ADP
fbem-22071	87	16	the	the	DET
fbem-22071	87	17	supervision	supervision	NOUN
fbem-22071	87	18	of	of	ADP
fbem-22071	87	19	information	information	NOUN
fbem-22071	87	20	disclosure	disclosure	NOUN
fbem-22071	87	21	of	of	ADP
fbem-22071	87	22	listed	list	VERB
fbem-22071	87	23	companies	company	NOUN
fbem-22071	87	24	,	,	PUNCT
fbem-22071	87	25	especially	especially	ADV
fbem-22071	87	26	with	with	ADP
fbem-22071	87	27	the	the	DET
fbem-22071	87	28	steady	steady	ADJ
fbem-22071	87	29	progress	progress	NOUN
fbem-22071	87	30	of	of	ADP
fbem-22071	87	31	the	the	DET
fbem-22071	87	32	registration	registration	NOUN
fbem-22071	87	33	system	system	NOUN
fbem-22071	87	34	reform	reform	NOUN
fbem-22071	87	35	,	,	PUNCT
fbem-22071	87	36	the	the	DET
fbem-22071	87	37	importance	importance	NOUN
fbem-22071	87	38	of	of	ADP
fbem-22071	87	39	information	information	NOUN
fbem-22071	87	40	disclosure	disclosure	NOUN
fbem-22071	87	41	is	be	AUX
fbem-22071	87	42	more	more	ADV
fbem-22071	87	43	and	and	CCONJ
fbem-22071	87	44	more	more	ADV
fbem-22071	87	45	prominent	prominent	ADJ
fbem-22071	87	46	,	,	PUNCT
fbem-22071	87	47	and	and	CCONJ
fbem-22071	87	48	the	the	DET
fbem-22071	87	49	strength	strength	NOUN
fbem-22071	87	50	of	of	ADP
fbem-22071	87	51	the	the	DET
fbem-22071	87	52	fight	fight	NOUN
fbem-22071	87	53	against	against	ADP
fbem-22071	87	54	information	information	NOUN
fbem-22071	87	55	disclosure	disclosure	NOUN
fbem-22071	87	56	violations	violation	NOUN
fbem-22071	87	57	is	be	AUX
fbem-22071	87	58	also	also	ADV
fbem-22071	87	59	increasing	increase	VERB
fbem-22071	87	60	.	.	PUNCT
fbem-22071	88	1	a	a	DET
fbem-22071	88	2	number	number	NOUN
fbem-22071	88	3	of	of	ADP
fbem-22071	88	4	directors	director	NOUN
fbem-22071	88	5	,	,	PUNCT
fbem-22071	88	6	supervisors	supervisor	NOUN
fbem-22071	88	7	and	and	CCONJ
fbem-22071	88	8	senior	senior	ADJ
fbem-22071	88	9	management	management	NOUN
fbem-22071	88	10	of	of	ADP
fbem-22071	88	11	listed	list	VERB
fbem-22071	88	12	companies	company	NOUN
fbem-22071	88	13	have	have	AUX
fbem-22071	88	14	been	be	AUX
fbem-22071	88	15	subject	subject	ADJ
fbem-22071	88	16	to	to	ADP
fbem-22071	88	17	administrative	administrative	ADJ
fbem-22071	88	18	penalties	penalty	NOUN
fbem-22071	88	19	for	for	ADP
fbem-22071	88	20	information	information	NOUN
fbem-22071	88	21	disclosure	disclosure	NOUN
fbem-22071	88	22	offences	offence	NOUN
fbem-22071	88	23	,	,	PUNCT
fbem-22071	88	24	and	and	CCONJ
fbem-22071	88	25	some	some	DET
fbem-22071	88	26	chairmen	chairman	NOUN
fbem-22071	88	27	or	or	CCONJ
fbem-22071	88	28	de	de	X
fbem-22071	88	29	facto	facto	X
fbem-22071	88	30	controllers	controller	NOUN
fbem-22071	88	31	of	of	ADP
fbem-22071	88	32	listed	list	VERB
fbem-22071	88	33	companies	company	NOUN
fbem-22071	88	34	have	have	AUX
fbem-22071	88	35	been	be	AUX
fbem-22071	88	36	subject	subject	ADJ
fbem-22071	88	37	to	to	ADP
fbem-22071	88	38	administrative	administrative	ADJ
fbem-22071	88	39	penalties	penalty	NOUN
fbem-22071	88	40	for	for	ADP
fbem-22071	88	41	involvement	involvement	NOUN
fbem-22071	88	42	in	in	ADP
fbem-22071	88	43	insider	insider	NOUN
fbem-22071	88	44	trading	trading	NOUN
fbem-22071	88	45	and	and	CCONJ
fbem-22071	88	46	market	market	NOUN
fbem-22071	88	47	manipulation	manipulation	NOUN
fbem-22071	88	48	,	,	PUNCT
fbem-22071	88	49	and	and	CCONJ
fbem-22071	88	50	some	some	PRON
fbem-22071	88	51	of	of	ADP
fbem-22071	88	52	them	they	PRON
fbem-22071	88	53	have	have	AUX
fbem-22071	88	54	been	be	AUX
fbem-22071	88	55	banned	ban	VERB
fbem-22071	88	56	from	from	ADP
fbem-22071	88	57	entering	enter	VERB
fbem-22071	88	58	the	the	DET
fbem-22071	88	59	market	market	NOUN
fbem-22071	88	60	.	.	PUNCT
fbem-22071	89	1	in	in	ADP
fbem-22071	89	2	addition	addition	NOUN
fbem-22071	89	3	to	to	ADP
fbem-22071	89	4	keeping	keep	VERB
fbem-22071	89	5	an	an	DET
fbem-22071	89	6	eye	eye	NOUN
fbem-22071	89	7	on	on	ADP
fbem-22071	89	8	the	the	DET
fbem-22071	89	9	"	"	PUNCT
fbem-22071	89	10	key	key	ADJ
fbem-22071	89	11	few	few	ADJ
fbem-22071	89	12	"	"	PUNCT
fbem-22071	89	13	,	,	PUNCT
fbem-22071	89	14	intermediaries	intermediary	NOUN
fbem-22071	89	15	and	and	CCONJ
fbem-22071	89	16	their	their	PRON
fbem-22071	89	17	practitioners	practitioner	NOUN
fbem-22071	89	18	are	be	AUX
fbem-22071	89	19	crucial	crucial	ADJ
fbem-22071	89	20	to	to	ADP
fbem-22071	89	21	reducing	reduce	VERB
fbem-22071	89	22	the	the	DET
fbem-22071	89	23	incidence	incidence	NOUN
fbem-22071	89	24	of	of	ADP
fbem-22071	89	25	disclosure	disclosure	NOUN
fbem-22071	89	26	violations	violation	NOUN
fbem-22071	89	27	.	.	PUNCT
fbem-22071	90	1	however	however	ADV
fbem-22071	90	2	,	,	PUNCT
fbem-22071	90	3	some	some	DET
fbem-22071	90	4	intermediaries	intermediary	NOUN
fbem-22071	90	5	"	"	PUNCT
fbem-22071	90	6	gatekeeper	gatekeeper	NOUN
fbem-22071	90	7	"	"	PUNCT
fbem-22071	90	8	duties	duty	NOUN
fbem-22071	90	9	are	be	AUX
fbem-22071	90	10	not	not	PART
fbem-22071	90	11	in	in	ADP
fbem-22071	90	12	place	place	NOUN
fbem-22071	90	13	,	,	PUNCT
fbem-22071	90	14	there	there	PRON
fbem-22071	90	15	are	be	VERB
fbem-22071	90	16	still	still	ADV
fbem-22071	90	17	some	some	DET
fbem-22071	90	18	shortcomings	shortcoming	NOUN
fbem-22071	90	19	.	.	PUNCT
fbem-22071	91	1	the	the	DET
fbem-22071	91	2	sfc	sfc	NOUN
fbem-22071	91	3	said	say	VERB
fbem-22071	91	4	in	in	ADP
fbem-22071	91	5	its	its	PRON
fbem-22071	91	6	briefing	briefing	NOUN
fbem-22071	91	7	that	that	SCONJ
fbem-22071	91	8	in	in	ADP
fbem-22071	91	9	2022	2022	NUM
fbem-22071	91	10	,	,	PUNCT
fbem-22071	91	11	the	the	DET
fbem-22071	91	12	number	number	NOUN
fbem-22071	91	13	of	of	ADP
fbem-22071	91	14	cases	case	NOUN
fbem-22071	91	15	of	of	ADP
fbem-22071	91	16	intermediaries	intermediary	NOUN
fbem-22071	91	17	violating	violate	VERB
fbem-22071	91	18	the	the	DET
fbem-22071	91	19	law	law	NOUN
fbem-22071	91	20	remained	remain	VERB
fbem-22071	91	21	high	high	ADJ
fbem-22071	91	22	,	,	PUNCT
fbem-22071	91	23	and	and	CCONJ
fbem-22071	91	24	the	the	DET
fbem-22071	91	25	problem	problem	NOUN
fbem-22071	91	26	of	of	ADP
fbem-22071	91	27	dereliction	dereliction	NOUN
fbem-22071	91	28	of	of	ADP
fbem-22071	91	29	duty	duty	NOUN
fbem-22071	91	30	and	and	CCONJ
fbem-22071	91	31	absence	absence	NOUN
fbem-22071	91	32	of	of	ADP
fbem-22071	91	33	some	some	DET
fbem-22071	91	34	subjects	subject	NOUN
fbem-22071	91	35	was	be	AUX
fbem-22071	91	36	prominent	prominent	ADJ
fbem-22071	91	37	;	;	PUNCT
fbem-22071	91	38	some	some	PRON
fbem-22071	91	39	assisted	assist	VERB
fbem-22071	91	40	listed	list	VERB
fbem-22071	91	41	companies	company	NOUN
fbem-22071	91	42	in	in	ADP
fbem-22071	91	43	forging	forge	VERB
fbem-22071	91	44	agreements	agreement	NOUN
fbem-22071	91	45	to	to	PART
fbem-22071	91	46	inflate	inflate	VERB
fbem-22071	91	47	revenues	revenue	NOUN
fbem-22071	91	48	,	,	PUNCT
fbem-22071	91	49	and	and	CCONJ
fbem-22071	91	50	became	become	VERB
fbem-22071	91	51	"	"	PUNCT
fbem-22071	91	52	accomplices	accomplice	NOUN
fbem-22071	91	53	"	"	PUNCT
fbem-22071	91	54	in	in	ADP
fbem-22071	91	55	counterfeiting	counterfeiting	NOUN
fbem-22071	91	56	.	.	PUNCT
fbem-22071	92	1	4.2	4.2	NUM
fbem-22071	92	2	.	.	PUNCT
fbem-22071	92	3	complete	complete	VERB
fbem-22071	92	4	the	the	DET
fbem-22071	92	5	relevant	relevant	ADJ
fbem-22071	92	6	accounting	accounting	NOUN
fbem-22071	92	7	legal	legal	ADJ
fbem-22071	92	8	system	system	NOUN
fbem-22071	92	9	china	china	PROPN
fbem-22071	92	10	should	should	AUX
fbem-22071	92	11	continue	continue	VERB
fbem-22071	92	12	to	to	PART
fbem-22071	92	13	promote	promote	VERB
fbem-22071	92	14	the	the	DET
fbem-22071	92	15	"	"	PUNCT
fbem-22071	92	16	enterprise	enterprise	NOUN
fbem-22071	92	17	accounting	accounting	NOUN
fbem-22071	92	18	standards	standard	NOUN
fbem-22071	92	19	"	"	PUNCT
fbem-22071	92	20	,	,	PUNCT
fbem-22071	92	21	"	"	PUNCT
fbem-22071	92	22	small	small	ADJ
fbem-22071	92	23	business	business	NOUN
fbem-22071	92	24	accounting	accounting	NOUN
fbem-22071	92	25	system	system	NOUN
fbem-22071	92	26	"	"	PUNCT
fbem-22071	92	27	and	and	CCONJ
fbem-22071	92	28	other	other	ADJ
fbem-22071	92	29	laws	law	NOUN
fbem-22071	92	30	and	and	CCONJ
fbem-22071	92	31	regulations	regulation	NOUN
fbem-22071	92	32	of	of	ADP
fbem-22071	92	33	the	the	DET
fbem-22071	92	34	revision	revision	NOUN
fbem-22071	92	35	of	of	ADP
fbem-22071	92	36	the	the	DET
fbem-22071	92	37	work	work	NOUN
fbem-22071	92	38	,	,	PUNCT
fbem-22071	92	39	so	so	SCONJ
fbem-22071	92	40	that	that	SCONJ
fbem-22071	92	41	it	it	PRON
fbem-22071	92	42	is	be	AUX
fbem-22071	92	43	consistent	consistent	ADJ
fbem-22071	92	44	with	with	ADP
fbem-22071	92	45	the	the	DET
fbem-22071	92	46	actual	actual	ADJ
fbem-22071	92	47	situation	situation	NOUN
fbem-22071	92	48	of	of	ADP
fbem-22071	92	49	the	the	DET
fbem-22071	92	50	market	market	NOUN
fbem-22071	92	51	economy	economy	NOUN
fbem-22071	92	52	,	,	PUNCT
fbem-22071	92	53	at	at	ADP
fbem-22071	92	54	the	the	DET
fbem-22071	92	55	source	source	NOUN
fbem-22071	92	56	to	to	PART
fbem-22071	92	57	regulate	regulate	VERB
fbem-22071	92	58	the	the	DET
fbem-22071	92	59	regulatory	regulatory	ADJ
fbem-22071	92	60	system	system	NOUN
fbem-22071	92	61	of	of	ADP
fbem-22071	92	62	the	the	DET
fbem-22071	92	63	normal	normal	ADJ
fbem-22071	92	64	order	order	NOUN
fbem-22071	92	65	.	.	PUNCT
fbem-22071	93	1	at	at	ADP
fbem-22071	93	2	the	the	DET
fbem-22071	93	3	appropriate	appropriate	ADJ
fbem-22071	93	4	time	time	NOUN
fbem-22071	93	5	,	,	PUNCT
fbem-22071	93	6	the	the	DET
fbem-22071	93	7	introduction	introduction	NOUN
fbem-22071	93	8	of	of	ADP
fbem-22071	93	9	civil	civil	ADJ
fbem-22071	93	10	compensation	compensation	NOUN
fbem-22071	93	11	system	system	NOUN
fbem-22071	93	12	to	to	PART
fbem-22071	93	13	form	form	VERB
fbem-22071	93	14	a	a	DET
fbem-22071	93	15	deterrent	deterrent	NOUN
fbem-22071	93	16	to	to	ADP
fbem-22071	93	17	the	the	DET
fbem-22071	93	18	behaviour	behaviour	NOUN
fbem-22071	93	19	of	of	ADP
fbem-22071	93	20	undesirable	undesirable	ADJ
fbem-22071	93	21	economic	economic	ADJ
fbem-22071	93	22	subjects	subject	NOUN
fbem-22071	93	23	.	.	PUNCT
fbem-22071	94	1	the	the	DET
fbem-22071	94	2	improvement	improvement	NOUN
fbem-22071	94	3	of	of	ADP
fbem-22071	94	4	the	the	DET
fbem-22071	94	5	legal	legal	ADJ
fbem-22071	94	6	regulatory	regulatory	ADJ
fbem-22071	94	7	system	system	NOUN
fbem-22071	94	8	is	be	AUX
fbem-22071	94	9	the	the	DET
fbem-22071	94	10	cornerstone	cornerstone	NOUN
fbem-22071	94	11	and	and	CCONJ
fbem-22071	94	12	guarantee	guarantee	NOUN
fbem-22071	94	13	of	of	ADP
fbem-22071	94	14	the	the	DET
fbem-22071	94	15	ethical	ethical	ADJ
fbem-22071	94	16	behaviour	behaviour	NOUN
fbem-22071	94	17	of	of	ADP
fbem-22071	94	18	accountants	accountant	NOUN
fbem-22071	94	19	.	.	PUNCT
fbem-22071	95	1	4.3	4.3	NUM
fbem-22071	95	2	.	.	PUNCT
fbem-22071	95	3	enhance	enhance	VERB
fbem-22071	95	4	the	the	DET
fbem-22071	95	5	sense	sense	NOUN
fbem-22071	95	6	of	of	ADP
fbem-22071	95	7	responsibility	responsibility	NOUN
fbem-22071	95	8	legal	legal	ADJ
fbem-22071	95	9	compliance	compliance	NOUN
fbem-22071	95	10	is	be	AUX
fbem-22071	95	11	the	the	DET
fbem-22071	95	12	basis	basis	NOUN
fbem-22071	95	13	for	for	ADP
fbem-22071	95	14	the	the	DET
fbem-22071	95	15	continuation	continuation	NOUN
fbem-22071	95	16	of	of	ADP
fbem-22071	95	17	business	business	NOUN
fbem-22071	95	18	activities	activity	NOUN
fbem-22071	95	19	,	,	PUNCT
fbem-22071	95	20	and	and	CCONJ
fbem-22071	95	21	we	we	PRON
fbem-22071	95	22	should	should	AUX
fbem-22071	95	23	carry	carry	VERB
fbem-22071	95	24	out	out	ADP
fbem-22071	95	25	business	business	NOUN
fbem-22071	95	26	operations	operation	NOUN
fbem-22071	95	27	in	in	ADP
fbem-22071	95	28	strict	strict	ADJ
fbem-22071	95	29	accordance	accordance	NOUN
fbem-22071	95	30	with	with	ADP
fbem-22071	95	31	national	national	ADJ
fbem-22071	95	32	laws	law	NOUN
fbem-22071	95	33	and	and	CCONJ
fbem-22071	95	34	regulations	regulation	NOUN
fbem-22071	95	35	as	as	ADV
fbem-22071	95	36	well	well	ADV
fbem-22071	95	37	as	as	ADP
fbem-22071	95	38	local	local	ADJ
fbem-22071	95	39	regulations	regulation	NOUN
fbem-22071	95	40	,	,	PUNCT
fbem-22071	95	41	and	and	CCONJ
fbem-22071	95	42	improve	improve	VERB
fbem-22071	95	43	the	the	DET
fbem-22071	95	44	company	company	NOUN
fbem-22071	95	45	's	's	PART
fbem-22071	95	46	internal	internal	ADJ
fbem-22071	95	47	legal	legal	ADJ
fbem-22071	95	48	mechanism	mechanism	NOUN
fbem-22071	95	49	.	.	PUNCT
fbem-22071	96	1	the	the	DET
fbem-22071	96	2	sustainable	sustainable	ADJ
fbem-22071	96	3	development	development	NOUN
fbem-22071	96	4	of	of	ADP
fbem-22071	96	5	the	the	DET
fbem-22071	96	6	enterprise	enterprise	NOUN
fbem-22071	96	7	ultimately	ultimately	ADV
fbem-22071	96	8	depends	depend	VERB
fbem-22071	96	9	on	on	ADP
fbem-22071	96	10	the	the	DET
fbem-22071	96	11	support	support	NOUN
fbem-22071	96	12	and	and	CCONJ
fbem-22071	96	13	trust	trust	NOUN
fbem-22071	96	14	of	of	ADP
fbem-22071	96	15	users	user	NOUN
fbem-22071	96	16	and	and	CCONJ
fbem-22071	96	17	stakeholders	stakeholder	NOUN
fbem-22071	96	18	,	,	PUNCT
fbem-22071	96	19	the	the	DET
fbem-22071	96	20	enterprise	enterprise	NOUN
fbem-22071	96	21	only	only	ADV
fbem-22071	96	22	puts	put	VERB
fbem-22071	96	23	the	the	DET
fbem-22071	96	24	feelings	feeling	NOUN
fbem-22071	96	25	of	of	ADP
fbem-22071	96	26	users	user	NOUN
fbem-22071	96	27	and	and	CCONJ
fbem-22071	96	28	stakeholders	stakeholder	NOUN
fbem-22071	96	29	in	in	ADP
fbem-22071	96	30	the	the	DET
fbem-22071	96	31	first	first	ADJ
fbem-22071	96	32	place	place	NOUN
fbem-22071	96	33	,	,	PUNCT
fbem-22071	96	34	and	and	CCONJ
fbem-22071	96	35	takes	take	VERB
fbem-22071	96	36	the	the	DET
fbem-22071	96	37	initiative	initiative	NOUN
fbem-22071	96	38	to	to	PART
fbem-22071	96	39	bear	bear	VERB
fbem-22071	96	40	the	the	DET
fbem-22071	96	41	social	social	ADJ
fbem-22071	96	42	responsibility	responsibility	NOUN
fbem-22071	96	43	of	of	ADP
fbem-22071	96	44	the	the	DET
fbem-22071	96	45	enterprise	enterprise	NOUN
fbem-22071	96	46	in	in	ADP
fbem-22071	96	47	order	order	NOUN
fbem-22071	96	48	to	to	PART
fbem-22071	96	49	achieve	achieve	VERB
fbem-22071	96	50	sustainable	sustainable	ADJ
fbem-22071	96	51	development	development	NOUN
fbem-22071	96	52	.	.	PUNCT
fbem-22071	97	1	4.4	4.4	NUM
fbem-22071	97	2	.	.	PUNCT
fbem-22071	98	1	developing	develop	VERB
fbem-22071	98	2	manager	manager	NOUN
fbem-22071	98	3	market	market	NOUN
fbem-22071	98	4	manager	manager	NOUN
fbem-22071	98	5	market	market	NOUN
fbem-22071	98	6	refers	refer	VERB
fbem-22071	98	7	to	to	ADP
fbem-22071	98	8	a	a	DET
fbem-22071	98	9	market	market	NOUN
fbem-22071	98	10	established	establish	VERB
fbem-22071	98	11	for	for	ADP
fbem-22071	98	12	the	the	DET
fbem-22071	98	13	optimal	optimal	ADJ
fbem-22071	98	14	allocation	allocation	NOUN
fbem-22071	98	15	of	of	ADP
fbem-22071	98	16	professional	professional	ADJ
fbem-22071	98	17	manager	manager	NOUN
fbem-22071	98	18	resources	resource	NOUN
fbem-22071	98	19	.	.	PUNCT
fbem-22071	99	1	in	in	ADP
fbem-22071	99	2	this	this	DET
fbem-22071	99	3	market	market	NOUN
fbem-22071	99	4	,	,	PUNCT
fbem-22071	99	5	a	a	DET
fbem-22071	99	6	manager	manager	NOUN
fbem-22071	99	7	's	's	PART
fbem-22071	99	8	personal	personal	ADJ
fbem-22071	99	9	reputation	reputation	NOUN
fbem-22071	99	10	affects	affect	VERB
fbem-22071	99	11	his	his	PRON
fbem-22071	99	12	or	or	CCONJ
fbem-22071	99	13	her	her	PRON
fbem-22071	99	14	career	career	NOUN
fbem-22071	99	15	,	,	PUNCT
fbem-22071	99	16	so	so	SCONJ
fbem-22071	99	17	managers	manager	NOUN
fbem-22071	99	18	will	will	AUX
fbem-22071	99	19	pay	pay	VERB
fbem-22071	99	20	attention	attention	NOUN
fbem-22071	99	21	to	to	ADP
fbem-22071	99	22	their	their	PRON
fbem-22071	99	23	long	long	ADJ
fbem-22071	99	24	-	-	PUNCT
fbem-22071	99	25	term	term	NOUN
fbem-22071	99	26	personal	personal	ADJ
fbem-22071	99	27	reputation	reputation	NOUN
fbem-22071	99	28	and	and	CCONJ
fbem-22071	99	29	thus	thus	ADV
fbem-22071	99	30	get	get	VERB
fbem-22071	99	31	position	position	NOUN
fbem-22071	99	32	promotion	promotion	NOUN
fbem-22071	99	33	.	.	PUNCT
fbem-22071	100	1	in	in	ADP
fbem-22071	100	2	order	order	NOUN
fbem-22071	100	3	to	to	PART
fbem-22071	100	4	promote	promote	VERB
fbem-22071	100	5	the	the	DET
fbem-22071	100	6	establishment	establishment	NOUN
fbem-22071	100	7	and	and	CCONJ
fbem-22071	100	8	improvement	improvement	NOUN
fbem-22071	100	9	of	of	ADP
fbem-22071	100	10	the	the	DET
fbem-22071	100	11	manager	manager	NOUN
fbem-22071	100	12	market	market	NOUN
fbem-22071	100	13	,	,	PUNCT
fbem-22071	100	14	this	this	DET
fbem-22071	100	15	paper	paper	NOUN
fbem-22071	100	16	argues	argue	VERB
fbem-22071	100	17	that	that	SCONJ
fbem-22071	100	18	a	a	DET
fbem-22071	100	19	reasonable	reasonable	ADJ
fbem-22071	100	20	manager	manager	NOUN
fbem-22071	100	21	exit	exit	NOUN
fbem-22071	100	22	mechanism	mechanism	NOUN
fbem-22071	100	23	should	should	AUX
fbem-22071	100	24	be	be	AUX
fbem-22071	100	25	established	establish	VERB
fbem-22071	100	26	to	to	PART
fbem-22071	100	27	motivate	motivate	VERB
fbem-22071	100	28	managers	manager	NOUN
fbem-22071	100	29	to	to	PART
fbem-22071	100	30	have	have	VERB
fbem-22071	100	31	a	a	DET
fbem-22071	100	32	strong	strong	ADJ
fbem-22071	100	33	incentive	incentive	NOUN
fbem-22071	100	34	to	to	PART
fbem-22071	100	35	manage	manage	VERB
fbem-22071	100	36	the	the	DET
fbem-22071	100	37	enterprise	enterprise	NOUN
fbem-22071	100	38	to	to	PART
fbem-22071	100	39	change	change	VERB
fbem-22071	100	40	the	the	DET
fbem-22071	100	41	original	original	ADJ
fbem-22071	100	42	appointment	appointment	NOUN
fbem-22071	100	43	system	system	NOUN
fbem-22071	100	44	to	to	ADP
fbem-22071	100	45	the	the	DET
fbem-22071	100	46	appointment	appointment	NOUN
fbem-22071	100	47	system	system	NOUN
fbem-22071	100	48	,	,	PUNCT
fbem-22071	100	49	introduce	introduce	VERB
fbem-22071	100	50	social	social	ADJ
fbem-22071	100	51	competition	competition	NOUN
fbem-22071	100	52	,	,	PUNCT
fbem-22071	100	53	and	and	CCONJ
fbem-22071	100	54	eliminate	eliminate	VERB
fbem-22071	100	55	the	the	DET
fbem-22071	100	56	fittest	fit	ADJ
fbem-22071	100	57	and	and	CCONJ
fbem-22071	100	58	the	the	DET
fbem-22071	100	59	best	good	ADJ
fbem-22071	100	60	;	;	PUNCT
fbem-22071	100	61	and	and	CCONJ
fbem-22071	100	62	to	to	PART
fbem-22071	100	63	establish	establish	VERB
fbem-22071	100	64	a	a	DET
fbem-22071	100	65	reasonable	reasonable	ADJ
fbem-22071	100	66	stock	stock	NOUN
fbem-22071	100	67	option	option	NOUN
fbem-22071	100	68	system	system	NOUN
fbem-22071	100	69	for	for	SCONJ
fbem-22071	100	70	managers	manager	NOUN
fbem-22071	100	71	to	to	PART
fbem-22071	100	72	guide	guide	VERB
fbem-22071	100	73	the	the	DET
fbem-22071	100	74	efforts	effort	NOUN
fbem-22071	100	75	towards	towards	ADP
fbem-22071	100	76	the	the	DET
fbem-22071	100	77	direction	direction	NOUN
fbem-22071	100	78	of	of	ADP
fbem-22071	100	79	longterm	longterm	PROPN
fbem-22071	100	80	incentives	incentive	NOUN
fbem-22071	100	81	.	.	PUNCT
fbem-22071	101	1	the	the	DET
fbem-22071	101	2	establishment	establishment	NOUN
fbem-22071	101	3	of	of	ADP
fbem-22071	101	4	a	a	DET
fbem-22071	101	5	good	good	ADJ
fbem-22071	101	6	market	market	NOUN
fbem-22071	101	7	for	for	ADP
fbem-22071	101	8	professional	professional	ADJ
fbem-22071	101	9	managers	manager	NOUN
fbem-22071	101	10	will	will	AUX
fbem-22071	101	11	lead	lead	VERB
fbem-22071	101	12	to	to	ADP
fbem-22071	101	13	managerial	managerial	ADJ
fbem-22071	101	14	mobility	mobility	NOUN
fbem-22071	101	15	and	and	CCONJ
fbem-22071	101	16	rotation	rotation	NOUN
fbem-22071	101	17	,	,	PUNCT
fbem-22071	101	18	while	while	SCONJ
fbem-22071	101	19	there	there	PRON
fbem-22071	101	20	is	be	VERB
fbem-22071	101	21	a	a	DET
fbem-22071	101	22	reputation	reputation	NOUN
fbem-22071	101	23	record	record	NOUN
fbem-22071	101	24	in	in	ADP
fbem-22071	101	25	the	the	DET
fbem-22071	101	26	managerial	managerial	ADJ
fbem-22071	101	27	market	market	NOUN
fbem-22071	101	28	.	.	PUNCT
fbem-22071	102	1	if	if	SCONJ
fbem-22071	102	2	a	a	DET
fbem-22071	102	3	manager	manager	NOUN
fbem-22071	102	4	puts	put	VERB
fbem-22071	102	5	pressure	pressure	NOUN
fbem-22071	102	6	on	on	ADP
fbem-22071	102	7	an	an	DET
fbem-22071	102	8	accountant	accountant	NOUN
fbem-22071	102	9	,	,	PUNCT
fbem-22071	102	10	the	the	DET
fbem-22071	102	11	manager	manager	NOUN
fbem-22071	102	12	's	's	PART
fbem-22071	102	13	reputation	reputation	NOUN
fbem-22071	102	14	will	will	AUX
fbem-22071	102	15	be	be	AUX
fbem-22071	102	16	affected	affect	VERB
fbem-22071	102	17	and	and	CCONJ
fbem-22071	102	18	it	it	PRON
fbem-22071	102	19	will	will	AUX
fbem-22071	102	20	be	be	AUX
fbem-22071	102	21	difficult	difficult	ADJ
fbem-22071	102	22	for	for	SCONJ
fbem-22071	102	23	him	he	PRON
fbem-22071	102	24	or	or	CCONJ
fbem-22071	102	25	her	she	PRON
fbem-22071	102	26	to	to	PART
fbem-22071	102	27	gain	gain	VERB
fbem-22071	102	28	a	a	DET
fbem-22071	102	29	foothold	foothold	NOUN
fbem-22071	102	30	in	in	ADP
fbem-22071	102	31	the	the	DET
fbem-22071	102	32	industry	industry	NOUN
fbem-22071	102	33	.	.	PUNCT
fbem-22071	103	1	therefore	therefore	ADV
fbem-22071	103	2	,	,	PUNCT
fbem-22071	103	3	18	18	NUM
fbem-22071	103	4	the	the	DET
fbem-22071	103	5	development	development	NOUN
fbem-22071	103	6	and	and	CCONJ
fbem-22071	103	7	improvement	improvement	NOUN
fbem-22071	103	8	of	of	ADP
fbem-22071	103	9	the	the	DET
fbem-22071	103	10	manager	manager	NOUN
fbem-22071	103	11	market	market	NOUN
fbem-22071	103	12	will	will	AUX
fbem-22071	103	13	restrain	restrain	VERB
fbem-22071	103	14	the	the	DET
fbem-22071	103	15	behaviour	behaviour	NOUN
fbem-22071	103	16	of	of	ADP
fbem-22071	103	17	managers	manager	NOUN
fbem-22071	103	18	and	and	CCONJ
fbem-22071	103	19	thus	thus	ADV
fbem-22071	103	20	reduce	reduce	VERB
fbem-22071	103	21	the	the	DET
fbem-22071	103	22	pressure	pressure	NOUN
fbem-22071	103	23	on	on	ADP
fbem-22071	103	24	accountants	accountant	NOUN
fbem-22071	103	25	.	.	PUNCT
fbem-22071	104	1	4.5	4.5	NUM
fbem-22071	104	2	.	.	PUNCT
fbem-22071	104	3	enhancement	enhancement	NOUN
fbem-22071	104	4	of	of	ADP
fbem-22071	104	5	ethics	ethic	NOUN
fbem-22071	104	6	it	it	PRON
fbem-22071	104	7	is	be	AUX
fbem-22071	104	8	necessary	necessary	ADJ
fbem-22071	104	9	to	to	PART
fbem-22071	104	10	make	make	VERB
fbem-22071	104	11	the	the	DET
fbem-22071	104	12	accounting	accounting	NOUN
fbem-22071	104	13	ethics	ethic	NOUN
fbem-22071	104	14	course	course	NOUN
fbem-22071	104	15	as	as	ADP
fbem-22071	104	16	the	the	DET
fbem-22071	104	17	lifelong	lifelong	ADJ
fbem-22071	104	18	education	education	NOUN
fbem-22071	104	19	of	of	ADP
fbem-22071	104	20	accounting	accounting	NOUN
fbem-22071	104	21	practitioners	practitioner	NOUN
fbem-22071	104	22	.	.	PUNCT
fbem-22071	105	1	in	in	ADP
fbem-22071	105	2	practice	practice	NOUN
fbem-22071	105	3	,	,	PUNCT
fbem-22071	105	4	when	when	SCONJ
fbem-22071	105	5	accountants	accountant	NOUN
fbem-22071	105	6	are	be	AUX
fbem-22071	105	7	subjected	subject	VERB
fbem-22071	105	8	to	to	ADP
fbem-22071	105	9	inappropriate	inappropriate	ADJ
fbem-22071	105	10	pressure	pressure	NOUN
fbem-22071	105	11	from	from	ADP
fbem-22071	105	12	superiors	superior	NOUN
fbem-22071	105	13	,	,	PUNCT
fbem-22071	105	14	it	it	PRON
fbem-22071	105	15	will	will	AUX
fbem-22071	105	16	make	make	VERB
fbem-22071	105	17	the	the	DET
fbem-22071	105	18	moral	moral	ADJ
fbem-22071	105	19	intention	intention	NOUN
fbem-22071	105	20	smaller	small	ADJ
fbem-22071	105	21	,	,	PUNCT
fbem-22071	105	22	i.e.	i.e.	X
fbem-22071	105	23	it	it	PRON
fbem-22071	105	24	will	will	AUX
fbem-22071	105	25	have	have	VERB
fbem-22071	105	26	a	a	DET
fbem-22071	105	27	negative	negative	ADJ
fbem-22071	105	28	effect	effect	NOUN
fbem-22071	105	29	on	on	ADP
fbem-22071	105	30	the	the	DET
fbem-22071	105	31	moral	moral	ADJ
fbem-22071	105	32	intention	intention	NOUN
fbem-22071	105	33	of	of	ADP
fbem-22071	105	34	accountants	accountant	NOUN
fbem-22071	105	35	.	.	PUNCT
fbem-22071	106	1	"	"	PUNCT
fbem-22071	106	2	the	the	DET
fbem-22071	106	3	key	key	ADJ
fbem-22071	106	4	point	point	NOUN
fbem-22071	106	5	here	here	ADV
fbem-22071	106	6	is	be	AUX
fbem-22071	106	7	to	to	PART
fbem-22071	106	8	improve	improve	VERB
fbem-22071	106	9	the	the	DET
fbem-22071	106	10	moral	moral	ADJ
fbem-22071	106	11	quality	quality	NOUN
fbem-22071	106	12	of	of	ADP
fbem-22071	106	13	accountants	accountant	NOUN
fbem-22071	106	14	and	and	CCONJ
fbem-22071	106	15	enhance	enhance	VERB
fbem-22071	106	16	their	their	PRON
fbem-22071	106	17	immunity	immunity	NOUN
fbem-22071	106	18	against	against	ADP
fbem-22071	106	19	unethical	unethical	ADJ
fbem-22071	106	20	behaviour	behaviour	NOUN
fbem-22071	106	21	.	.	PUNCT
fbem-22071	107	1	develop	develop	VERB
fbem-22071	107	2	the	the	DET
fbem-22071	107	3	habit	habit	NOUN
fbem-22071	107	4	of	of	ADP
fbem-22071	107	5	learning	learn	VERB
fbem-22071	107	6	and	and	CCONJ
fbem-22071	107	7	enterprising	enterprise	VERB
fbem-22071	107	8	,	,	PUNCT
fbem-22071	107	9	know	know	VERB
fbem-22071	107	10	the	the	DET
fbem-22071	107	11	responsibility	responsibility	NOUN
fbem-22071	107	12	of	of	ADP
fbem-22071	107	13	violating	violate	VERB
fbem-22071	107	14	rules	rule	NOUN
fbem-22071	107	15	and	and	CCONJ
fbem-22071	107	16	regulations	regulation	NOUN
fbem-22071	107	17	,	,	PUNCT
fbem-22071	107	18	know	know	VERB
fbem-22071	107	19	the	the	DET
fbem-22071	107	20	law	law	NOUN
fbem-22071	107	21	and	and	CCONJ
fbem-22071	107	22	improve	improve	VERB
fbem-22071	107	23	the	the	DET
fbem-22071	107	24	awareness	awareness	NOUN
fbem-22071	107	25	of	of	ADP
fbem-22071	107	26	selfprotection	selfprotection	NOUN
fbem-22071	107	27	.	.	PUNCT
fbem-22071	108	1	4.6	4.6	NUM
fbem-22071	108	2	.	.	PUNCT
fbem-22071	109	1	build	build	VERB
fbem-22071	109	2	a	a	DET
fbem-22071	109	3	good	good	ADJ
fbem-22071	109	4	enterprise	enterprise	NOUN
fbem-22071	109	5	culture	culture	NOUN
fbem-22071	109	6	employees	employee	NOUN
fbem-22071	109	7	are	be	AUX
fbem-22071	109	8	the	the	DET
fbem-22071	109	9	important	important	ADJ
fbem-22071	109	10	inner	inner	ADJ
fbem-22071	109	11	resources	resource	NOUN
fbem-22071	109	12	of	of	ADP
fbem-22071	109	13	the	the	DET
fbem-22071	109	14	enterprise	enterprise	NOUN
fbem-22071	109	15	.	.	PUNCT
fbem-22071	110	1	unity	unity	NOUN
fbem-22071	110	2	,	,	PUNCT
fbem-22071	110	3	love	love	NOUN
fbem-22071	110	4	and	and	CCONJ
fbem-22071	110	5	stability	stability	NOUN
fbem-22071	110	6	of	of	ADP
fbem-22071	110	7	the	the	DET
fbem-22071	110	8	workforce	workforce	NOUN
fbem-22071	110	9	is	be	AUX
fbem-22071	110	10	a	a	DET
fbem-22071	110	11	strong	strong	ADJ
fbem-22071	110	12	guarantee	guarantee	NOUN
fbem-22071	110	13	of	of	ADP
fbem-22071	110	14	normal	normal	ADJ
fbem-22071	110	15	production	production	NOUN
fbem-22071	110	16	and	and	CCONJ
fbem-22071	110	17	operation	operation	NOUN
fbem-22071	110	18	of	of	ADP
fbem-22071	110	19	the	the	DET
fbem-22071	110	20	enterprise	enterprise	NOUN
fbem-22071	110	21	.	.	PUNCT
fbem-22071	111	1	enhance	enhance	VERB
fbem-22071	111	2	the	the	DET
fbem-22071	111	3	staff	staff	NOUN
fbem-22071	111	4	's	's	PART
fbem-22071	111	5	sense	sense	NOUN
fbem-22071	111	6	of	of	ADP
fbem-22071	111	7	belonging	belong	VERB
fbem-22071	111	8	and	and	CCONJ
fbem-22071	111	9	organizational	organizational	ADJ
fbem-22071	111	10	cohesion	cohesion	NOUN
fbem-22071	111	11	,	,	PUNCT
fbem-22071	111	12	and	and	CCONJ
fbem-22071	111	13	should	should	AUX
fbem-22071	111	14	be	be	AUX
fbem-22071	111	15	good	good	ADJ
fbem-22071	111	16	at	at	ADP
fbem-22071	111	17	motivating	motivate	VERB
fbem-22071	111	18	employees	employee	NOUN
fbem-22071	111	19	,	,	PUNCT
fbem-22071	111	20	stimulating	stimulate	VERB
fbem-22071	111	21	personal	personal	ADJ
fbem-22071	111	22	sense	sense	NOUN
fbem-22071	111	23	of	of	ADP
fbem-22071	111	24	honour	honour	NOUN
fbem-22071	111	25	,	,	PUNCT
fbem-22071	111	26	collective	collective	ADJ
fbem-22071	111	27	sense	sense	NOUN
fbem-22071	111	28	of	of	ADP
fbem-22071	111	29	honour	honour	NOUN
fbem-22071	111	30	,	,	PUNCT
fbem-22071	111	31	professional	professional	ADJ
fbem-22071	111	32	sense	sense	NOUN
fbem-22071	111	33	of	of	ADP
fbem-22071	111	34	honour	honour	NOUN
fbem-22071	111	35	,	,	PUNCT
fbem-22071	111	36	understanding	understand	VERB
fbem-22071	111	37	the	the	DET
fbem-22071	111	38	needs	need	NOUN
fbem-22071	111	39	of	of	ADP
fbem-22071	111	40	employees	employee	NOUN
fbem-22071	111	41	,	,	PUNCT
fbem-22071	111	42	caring	care	VERB
fbem-22071	111	43	for	for	ADP
fbem-22071	111	44	employees	employee	NOUN
fbem-22071	111	45	,	,	PUNCT
fbem-22071	111	46	and	and	CCONJ
fbem-22071	111	47	creating	create	VERB
fbem-22071	111	48	a	a	DET
fbem-22071	111	49	smooth	smooth	ADJ
fbem-22071	111	50	communication	communication	NOUN
fbem-22071	111	51	,	,	PUNCT
fbem-22071	111	52	optimistic	optimistic	ADJ
fbem-22071	111	53	environment	environment	NOUN
fbem-22071	111	54	.	.	PUNCT
fbem-22071	112	1	many	many	ADJ
fbem-22071	112	2	companies	company	NOUN
fbem-22071	112	3	carry	carry	VERB
fbem-22071	112	4	out	out	ADP
fbem-22071	112	5	the	the	DET
fbem-22071	112	6	employee	employee	NOUN
fbem-22071	112	7	shareholding	shareholding	NOUN
fbem-22071	112	8	system	system	NOUN
fbem-22071	112	9	will	will	AUX
fbem-22071	112	10	be	be	AUX
fbem-22071	112	11	the	the	DET
fbem-22071	112	12	company	company	NOUN
fbem-22071	112	13	's	's	PART
fbem-22071	112	14	shares	share	NOUN
fbem-22071	112	15	sold	sell	VERB
fbem-22071	112	16	to	to	ADP
fbem-22071	112	17	employees	employee	NOUN
fbem-22071	112	18	at	at	ADP
fbem-22071	112	19	an	an	DET
fbem-22071	112	20	internal	internal	ADJ
fbem-22071	112	21	price	price	NOUN
fbem-22071	112	22	can	can	AUX
fbem-22071	112	23	enhance	enhance	VERB
fbem-22071	112	24	the	the	DET
fbem-22071	112	25	sense	sense	NOUN
fbem-22071	112	26	of	of	ADP
fbem-22071	112	27	belonging	belong	VERB
fbem-22071	112	28	to	to	ADP
fbem-22071	112	29	the	the	DET
fbem-22071	112	30	staff	staff	NOUN
fbem-22071	112	31	,	,	PUNCT
fbem-22071	112	32	so	so	SCONJ
fbem-22071	112	33	that	that	SCONJ
fbem-22071	112	34	the	the	DET
fbem-22071	112	35	interests	interest	NOUN
fbem-22071	112	36	of	of	ADP
fbem-22071	112	37	employees	employee	NOUN
fbem-22071	112	38	and	and	CCONJ
fbem-22071	112	39	shareholders	shareholder	NOUN
fbem-22071	112	40	to	to	PART
fbem-22071	112	41	maintain	maintain	VERB
fbem-22071	112	42	the	the	DET
fbem-22071	112	43	interests	interest	NOUN
fbem-22071	112	44	of	of	ADP
fbem-22071	112	45	the	the	DET
fbem-22071	112	46	same	same	ADJ
fbem-22071	112	47	,	,	PUNCT
fbem-22071	112	48	to	to	PART
fbem-22071	112	49	attract	attract	VERB
fbem-22071	112	50	a	a	DET
fbem-22071	112	51	large	large	ADJ
fbem-22071	112	52	number	number	NOUN
fbem-22071	112	53	of	of	ADP
fbem-22071	112	54	talented	talented	ADJ
fbem-22071	112	55	people	people	NOUN
fbem-22071	112	56	to	to	PART
fbem-22071	112	57	join	join	VERB
fbem-22071	112	58	the	the	DET
fbem-22071	112	59	enterprise	enterprise	NOUN
fbem-22071	112	60	,	,	PUNCT
fbem-22071	112	61	the	the	DET
fbem-22071	112	62	formation	formation	NOUN
fbem-22071	112	63	of	of	ADP
fbem-22071	112	64	a	a	DET
fbem-22071	112	65	virtuous	virtuous	ADJ
fbem-22071	112	66	cycle	cycle	NOUN
fbem-22071	112	67	of	of	ADP
fbem-22071	112	68	the	the	DET
fbem-22071	112	69	enterprise	enterprise	NOUN
fbem-22071	112	70	.	.	PUNCT
fbem-22071	113	1	as	as	ADP
fbem-22071	113	2	a	a	DET
fbem-22071	113	3	unit	unit	NOUN
fbem-22071	113	4	in	in	ADP
fbem-22071	113	5	the	the	DET
fbem-22071	113	6	personnel	personnel	NOUN
fbem-22071	113	7	,	,	PUNCT
fbem-22071	113	8	will	will	AUX
fbem-22071	113	9	also	also	ADV
fbem-22071	113	10	have	have	VERB
fbem-22071	113	11	a	a	DET
fbem-22071	113	12	strong	strong	ADJ
fbem-22071	113	13	sense	sense	NOUN
fbem-22071	113	14	of	of	ADP
fbem-22071	113	15	belonging	belong	VERB
fbem-22071	113	16	needs	need	NOUN
fbem-22071	113	17	.	.	PUNCT
fbem-22071	114	1	when	when	SCONJ
fbem-22071	114	2	they	they	PRON
fbem-22071	114	3	feel	feel	VERB
fbem-22071	114	4	the	the	DET
fbem-22071	114	5	sense	sense	NOUN
fbem-22071	114	6	of	of	ADP
fbem-22071	114	7	belonging	belong	VERB
fbem-22071	114	8	to	to	ADP
fbem-22071	114	9	the	the	DET
fbem-22071	114	10	unit	unit	NOUN
fbem-22071	114	11	,	,	PUNCT
fbem-22071	114	12	they	they	PRON
fbem-22071	114	13	will	will	AUX
fbem-22071	114	14	work	work	VERB
fbem-22071	114	15	hard	hard	ADV
fbem-22071	114	16	and	and	CCONJ
fbem-22071	114	17	adhere	adhere	VERB
fbem-22071	114	18	to	to	ADP
fbem-22071	114	19	the	the	DET
fbem-22071	114	20	professional	professional	ADJ
fbem-22071	114	21	ethics	ethic	NOUN
fbem-22071	114	22	,	,	PUNCT
fbem-22071	114	23	which	which	PRON
fbem-22071	114	24	also	also	ADV
fbem-22071	114	25	confirms	confirm	VERB
fbem-22071	114	26	the	the	DET
fbem-22071	114	27	conclusion	conclusion	NOUN
fbem-22071	114	28	of	of	ADP
fbem-22071	114	29	wang	wang	PROPN
fbem-22071	114	30	yarong	yarong	PROPN
fbem-22071	115	1	[	[	X
fbem-22071	115	2	7	7	NUM
fbem-22071	115	3	]	]	PUNCT
fbem-22071	115	4	.	.	PUNCT
fbem-22071	116	1	references	reference	NOUN
fbem-22071	116	2	[	[	X
fbem-22071	116	3	1	1	NUM
fbem-22071	116	4	]	]	PUNCT
fbem-22071	116	5	yeh	yeh	PROPN
fbem-22071	116	6	c	c	PROPN
fbem-22071	116	7	,	,	PUNCT
fbem-22071	116	8	et	et	PROPN
fbem-22071	116	9	al	al	PROPN
fbem-22071	116	10	.	.	PUNCT
fbem-22071	117	1	the	the	DET
fbem-22071	117	2	role	role	NOUN
fbem-22071	117	3	of	of	ADP
fbem-22071	117	4	business	business	NOUN
fbem-22071	117	5	ethics	ethic	NOUN
fbem-22071	117	6	in	in	ADP
fbem-22071	117	7	merger	merger	NOUN
fbem-22071	117	8	and	and	CCONJ
fbem-22071	117	9	acquisition	acquisition	NOUN
fbem-22071	117	10	success	success	NOUN
fbem-22071	117	11	:	:	PUNCT
fbem-22071	117	12	an	an	DET
fbem-22071	117	13	empirical	empirical	ADJ
fbem-22071	117	14	study	study	NOUN
fbem-22071	118	1	[	[	X
fbem-22071	118	2	j	j	X
fbem-22071	118	3	]	]	X
fbem-22071	118	4	.	.	PUNCT
fbem-22071	119	1	journal	journal	PROPN
fbem-22071	119	2	of	of	ADP
fbem-22071	119	3	business	business	NOUN
fbem-22071	119	4	ethics	ethic	NOUN
fbem-22071	119	5	,	,	PUNCT
fbem-22071	119	6	2006	2006	NUM
fbem-22071	119	7	,	,	PUNCT
fbem-22071	119	8	69(1):95	69(1):95	NOUN
fbem-22071	119	9	-	-	SYM
fbem-22071	119	10	109	109	NUM
fbem-22071	119	11	.	.	PUNCT
fbem-22071	120	1	[	[	X
fbem-22071	120	2	2	2	NUM
fbem-22071	120	3	]	]	X
fbem-22071	120	4	wen	wen	PROPN
fbem-22071	120	5	fengbo	fengbo	PROPN
fbem-22071	120	6	,	,	PUNCT
fbem-22071	120	7	gao	gao	PROPN
fbem-22071	120	8	lei	lei	PROPN
fbem-22071	120	9	.	.	PROPN
fbem-22071	120	10	corporate	corporate	ADJ
fbem-22071	120	11	social	social	ADJ
fbem-22071	120	12	responsibility	responsibility	NOUN
fbem-22071	120	13	and	and	CCONJ
fbem-22071	120	14	business	business	NOUN
fbem-22071	120	15	ethics	ethic	NOUN
fbem-22071	121	1	[	[	X
fbem-22071	121	2	j	j	X
fbem-22071	121	3	]	]	X
fbem-22071	121	4	.	.	PUNCT
fbem-22071	122	1	value	value	PROPN
fbem-22071	122	2	engineering	engineering	NOUN
fbem-22071	122	3	,	,	PUNCT
fbem-22071	122	4	2011	2011	NUM
fbem-22071	122	5	,	,	PUNCT
fbem-22071	122	6	30(10):102	30(10):102	NUM
fbem-22071	122	7	-	-	SYM
fbem-22071	122	8	103	103	NUM
fbem-22071	122	9	.	.	PUNCT
fbem-22071	123	1	[	[	X
fbem-22071	123	2	3	3	X
fbem-22071	123	3	]	]	X
fbem-22071	123	4	li	li	PROPN
fbem-22071	123	5	peiting	peite	VERB
fbem-22071	123	6	.	.	PUNCT
fbem-22071	124	1	an	an	DET
fbem-22071	124	2	analysis	analysis	NOUN
fbem-22071	124	3	of	of	ADP
fbem-22071	124	4	the	the	DET
fbem-22071	124	5	endogenous	endogenous	ADJ
fbem-22071	124	6	situation	situation	NOUN
fbem-22071	124	7	of	of	ADP
fbem-22071	124	8	confucian	confucian	ADJ
fbem-22071	124	9	business	business	NOUN
fbem-22071	124	10	spirit	spirit	PROPN
fbem-22071	124	11	:	:	PUNCT
fbem-22071	124	12	historical	historical	ADJ
fbem-22071	124	13	traceability	traceability	NOUN
fbem-22071	124	14	,	,	PUNCT
fbem-22071	124	15	existential	existential	ADJ
fbem-22071	124	16	qualities	quality	NOUN
fbem-22071	124	17	and	and	CCONJ
fbem-22071	124	18	its	its	PRON
fbem-22071	124	19	practical	practical	ADJ
fbem-22071	124	20	endogenous	endogenous	ADJ
fbem-22071	125	1	[	[	X
fbem-22071	125	2	j	j	X
fbem-22071	125	3	]	]	X
fbem-22071	125	4	.	.	PUNCT
fbem-22071	126	1	business	business	NOUN
fbem-22071	126	2	economy	economy	NOUN
fbem-22071	126	3	and	and	CCONJ
fbem-22071	126	4	management	management	NOUN
fbem-22071	126	5	,	,	PUNCT
fbem-22071	126	6	2018(10):47	2018(10):47	NUM
fbem-22071	126	7	-	-	SYM
fbem-22071	126	8	56	56	NUM
fbem-22071	126	9	.	.	PUNCT
fbem-22071	127	1	[	[	X
fbem-22071	127	2	4	4	X
fbem-22071	127	3	]	]	X
fbem-22071	127	4	ma	ma	PROPN
fbem-22071	127	5	xujun	xujun	PROPN
fbem-22071	127	6	,	,	PUNCT
fbem-22071	127	7	bai	bai	PROPN
fbem-22071	127	8	can	can	AUX
fbem-22071	127	9	,	,	PUNCT
fbem-22071	127	10	wang	wang	PROPN
fbem-22071	127	11	lijun	lijun	PROPN
fbem-22071	127	12	.	.	PUNCT
fbem-22071	128	1	research	research	NOUN
fbem-22071	128	2	on	on	ADP
fbem-22071	128	3	business	business	NOUN
fbem-22071	128	4	ethics	ethic	NOUN
fbem-22071	128	5	indicator	indicator	NOUN
fbem-22071	128	6	system	system	NOUN
fbem-22071	128	7	under	under	ADP
fbem-22071	128	8	the	the	DET
fbem-22071	128	9	perspective	perspective	NOUN
fbem-22071	128	10	of	of	ADP
fbem-22071	128	11	chinese	chinese	ADJ
fbem-22071	128	12	and	and	CCONJ
fbem-22071	128	13	western	western	ADJ
fbem-22071	128	14	cultures	culture	NOUN
fbem-22071	129	1	[	[	X
fbem-22071	129	2	j	j	X
fbem-22071	129	3	]	]	X
fbem-22071	129	4	.	.	PUNCT
fbem-22071	130	1	economic	economic	ADJ
fbem-22071	130	2	issues	issue	NOUN
fbem-22071	130	3	,	,	PUNCT
fbem-22071	130	4	2022(3):90	2022(3):90	NUM
fbem-22071	130	5	-	-	SYM
fbem-22071	130	6	94	94	NUM
fbem-22071	130	7	.	.	PUNCT
fbem-22071	131	1	[	[	X
fbem-22071	131	2	5	5	NUM
fbem-22071	131	3	]	]	X
fbem-22071	131	4	shao	shao	PROPN
fbem-22071	131	5	anhua	anhua	PROPN
fbem-22071	131	6	.	.	PUNCT
fbem-22071	132	1	"	"	PUNCT
fbem-22071	132	2	problematic	problematic	ADJ
fbem-22071	132	3	vaccine	vaccine	NOUN
fbem-22071	132	4	"	"	PUNCT
fbem-22071	132	5	incident	incident	NOUN
fbem-22071	132	6	and	and	CCONJ
fbem-22071	132	7	the	the	DET
fbem-22071	132	8	construction	construction	NOUN
fbem-22071	132	9	of	of	ADP
fbem-22071	132	10	corporate	corporate	ADJ
fbem-22071	132	11	ethics	ethic	NOUN
fbem-22071	133	1	[	[	X
fbem-22071	133	2	j	j	X
fbem-22071	133	3	]	]	X
fbem-22071	133	4	.	.	PUNCT
fbem-22071	134	1	shandong	shandong	PROPN
fbem-22071	134	2	trade	trade	PROPN
fbem-22071	134	3	union	union	PROPN
fbem-22071	134	4	forum	forum	PROPN
fbem-22071	134	5	,	,	PUNCT
fbem-22071	134	6	2018	2018	NUM
fbem-22071	134	7	,	,	PUNCT
fbem-22071	134	8	24(06):93	24(06):93	NUM
fbem-22071	134	9	-	-	SYM
fbem-22071	134	10	97	97	NUM
fbem-22071	134	11	.	.	PUNCT
fbem-22071	135	1	[	[	X
fbem-22071	135	2	6	6	NUM
fbem-22071	135	3	]	]	PUNCT
fbem-22071	135	4	lin	lin	PROPN
fbem-22071	135	5	junyue	junyue	PROPN
fbem-22071	135	6	.	.	PUNCT
fbem-22071	136	1	social	social	ADJ
fbem-22071	136	2	credit	credit	NOUN
fbem-22071	136	3	system	system	NOUN
fbem-22071	136	4	:	:	PUNCT
fbem-22071	136	5	a	a	DET
fbem-22071	136	6	ladder	ladder	NOUN
fbem-22071	136	7	to	to	PART
fbem-22071	136	8	climb	climb	VERB
fbem-22071	136	9	out	out	ADP
fbem-22071	136	10	of	of	ADP
fbem-22071	136	11	the	the	DET
fbem-22071	136	12	"	"	PUNCT
fbem-22071	136	13	moral	moral	ADJ
fbem-22071	136	14	trap	trap	NOUN
fbem-22071	136	15	"	"	PUNCT
fbem-22071	137	1	[	[	X
fbem-22071	137	2	j	j	X
fbem-22071	137	3	]	]	X
fbem-22071	137	4	.	.	PUNCT
fbem-22071	137	5	credit	credit	NOUN
fbem-22071	137	6	,	,	PUNCT
fbem-22071	137	7	2022	2022	NUM
fbem-22071	137	8	,	,	PUNCT
fbem-22071	137	9	40(4):1	40(4):1	NOUN
fbem-22071	137	10	-	-	PUNCT
fbem-22071	137	11	10	10	NUM
fbem-22071	137	12	.	.	PUNCT
fbem-22071	138	1	[	[	X
fbem-22071	138	2	7	7	X
fbem-22071	138	3	]	]	X
fbem-22071	138	4	wang	wang	PROPN
fbem-22071	138	5	yarong	yarong	PROPN
fbem-22071	138	6	,	,	PUNCT
fbem-22071	138	7	yu	yu	PROPN
fbem-22071	138	8	zhuoyi	zhuoyi	PROPN
fbem-22071	138	9	.	.	PUNCT
fbem-22071	139	1	research	research	NOUN
fbem-22071	139	2	on	on	ADP
fbem-22071	139	3	the	the	DET
fbem-22071	139	4	impact	impact	NOUN
fbem-22071	139	5	of	of	ADP
fbem-22071	139	6	corporate	corporate	ADJ
fbem-22071	139	7	employees	employee	NOUN
fbem-22071	139	8	'	'	PART
fbem-22071	139	9	work	work	NOUN
fbem-22071	139	10	ethics	ethic	NOUN
fbem-22071	139	11	on	on	ADP
fbem-22071	139	12	work	work	NOUN
fbem-22071	139	13	engagement	engagement	NOUN
fbem-22071	140	1	[	[	X
fbem-22071	140	2	j	j	X
fbem-22071	140	3	]	]	X
fbem-22071	140	4	.	.	PUNCT
fbem-22071	141	1	operation	operation	NOUN
fbem-22071	141	2	and	and	CCONJ
fbem-22071	141	3	management	management	NOUN
fbem-22071	141	4	,	,	PUNCT
fbem-22071	141	5	2018(06):54	2018(06):54	NUM
fbem-22071	141	6	-	-	SYM
fbem-22071	141	7	57	57	NUM
fbem-22071	141	8	.	.	PUNCT
fbem-22071	142	1	[	[	X
fbem-22071	142	2	8	8	NUM
fbem-22071	142	3	]	]	PUNCT
fbem-22071	142	4	ye	ye	NUM
fbem-22071	142	5	chenyi	chenyi	NOUN
fbem-22071	142	6	.	.	PUNCT
fbem-22071	143	1	research	research	NOUN
fbem-22071	143	2	on	on	ADP
fbem-22071	143	3	modern	modern	ADJ
fbem-22071	143	4	business	business	NOUN
fbem-22071	143	5	ethics	ethic	NOUN
fbem-22071	143	6	in	in	ADP
fbem-22071	143	7	the	the	DET
fbem-22071	143	8	perspective	perspective	NOUN
fbem-22071	143	9	of	of	ADP
fbem-22071	143	10	accounting	accounting	NOUN
fbem-22071	143	11	credit	credit	NOUN
fbem-22071	143	12	culture	culture	NOUN
fbem-22071	143	13	--	--	PUNCT
fbem-22071	143	14	connotation	connotation	NOUN
fbem-22071	143	15	,	,	PUNCT
fbem-22071	143	16	mechanism	mechanism	NOUN
fbem-22071	143	17	and	and	CCONJ
fbem-22071	143	18	path	path	NOUN
fbem-22071	144	1	[	[	X
fbem-22071	144	2	j	j	X
fbem-22071	144	3	]	]	X
fbem-22071	144	4	.	.	PUNCT
fbem-22071	145	1	friends	friend	NOUN
fbem-22071	145	2	of	of	ADP
fbem-22071	145	3	accounting	accounting	NOUN
fbem-22071	145	4	,	,	PUNCT
fbem-22071	145	5	2023	2023	NUM
fbem-22071	145	6	,	,	PUNCT
fbem-22071	145	7	(	(	PUNCT
fbem-22071	145	8	07):210	07):210	NOUN
fbem-22071	145	9	.	.	PUNCT
fbem-22071	146	1	[	[	X
fbem-22071	146	2	9	9	NUM
fbem-22071	146	3	]	]	X
fbem-22071	146	4	chen	chen	PROPN
fbem-22071	146	5	zhihong	zhihong	PROPN
fbem-22071	146	6	.	.	PUNCT
fbem-22071	147	1	a	a	DET
fbem-22071	147	2	case	case	NOUN
fbem-22071	147	3	study	study	NOUN
fbem-22071	147	4	of	of	ADP
fbem-22071	147	5	"	"	PUNCT
fbem-22071	147	6	haitian	haitian	ADJ
fbem-22071	147	7	taste	taste	NOUN
fbem-22071	147	8	industry	industry	NOUN
fbem-22071	147	9	"	"	PUNCT
fbem-22071	147	10	double	double	ADJ
fbem-22071	147	11	standard	standard	PROPN
fbem-22071	147	12	door	door	NOUN
fbem-22071	147	13	incident	incident	NOUN
fbem-22071	147	14	based	base	VERB
fbem-22071	147	15	on	on	ADP
fbem-22071	147	16	the	the	DET
fbem-22071	147	17	perspective	perspective	NOUN
fbem-22071	147	18	of	of	ADP
fbem-22071	147	19	business	business	NOUN
fbem-22071	147	20	ethics	ethic	NOUN
fbem-22071	147	21	[	[	X
fbem-22071	147	22	j	j	X
fbem-22071	147	23	]	]	X
fbem-22071	147	24	.	.	PUNCT
fbem-22071	148	1	economist	economist	NOUN
fbem-22071	148	2	,	,	PUNCT
fbem-22071	148	3	2023	2023	NUM
fbem-22071	148	4	,	,	PUNCT
fbem-22071	148	5	(	(	PUNCT
fbem-22071	148	6	04):58	04):58	NUM
fbem-22071	148	7	-	-	SYM
fbem-22071	148	8	59	59	NUM
fbem-22071	148	9	.	.	PUNCT
fbem-22071	149	1	[	[	X
fbem-22071	149	2	10	10	NUM
fbem-22071	149	3	]	]	X
fbem-22071	149	4	jin	jin	NOUN
fbem-22071	149	5	ruiqi	ruiqi	PROPN
fbem-22071	149	6	,	,	PUNCT
fbem-22071	149	7	liu	liu	PROPN
fbem-22071	149	8	jing	jing	PROPN
fbem-22071	149	9	.	.	PUNCT
fbem-22071	150	1	research	research	NOUN
fbem-22071	150	2	on	on	ADP
fbem-22071	150	3	business	business	NOUN
fbem-22071	150	4	ethics	ethic	NOUN
fbem-22071	150	5	of	of	ADP
fbem-22071	150	6	xintai	xintai	PROPN
fbem-22071	150	7	electric	electric	PROPN
fbem-22071	150	8	company	company	PROPN
fbem-22071	151	1	[	[	X
fbem-22071	151	2	j	j	X
fbem-22071	151	3	]	]	X
fbem-22071	151	4	.	.	PUNCT
fbem-22071	152	1	modern	modern	ADJ
fbem-22071	152	2	business	business	NOUN
fbem-22071	152	3	,	,	PUNCT
fbem-22071	152	4	2023	2023	NUM
fbem-22071	152	5	,	,	PUNCT
fbem-22071	152	6	(	(	PUNCT
fbem-22071	152	7	01):189	01):189	NUM
fbem-22071	152	8	-	-	PUNCT
fbem-22071	152	9	192	192	NUM
fbem-22071	152	10	.	.	PUNCT
fbem-22071	153	1	[	[	X
fbem-22071	153	2	11	11	NUM
fbem-22071	153	3	]	]	PUNCT
fbem-22071	153	4	lin	lin	PROPN
fbem-22071	153	5	hongzhen	hongzhen	PROPN
fbem-22071	153	6	,	,	PUNCT
fbem-22071	153	7	wan	wan	PROPN
fbem-22071	153	8	yongchen	yongchen	NOUN
fbem-22071	153	9	.	.	PUNCT
fbem-22071	154	1	exploration	exploration	NOUN
fbem-22071	154	2	of	of	ADP
fbem-22071	154	3	business	business	NOUN
fbem-22071	154	4	ethics	ethic	NOUN
fbem-22071	154	5	and	and	CCONJ
fbem-22071	154	6	legal	legal	ADJ
fbem-22071	154	7	issues	issue	NOUN
fbem-22071	154	8	on	on	ADP
fbem-22071	154	9	overbearing	overbearing	ADJ
fbem-22071	154	10	contract	contract	NOUN
fbem-22071	154	11	of	of	ADP
fbem-22071	154	12	company	company	NOUN
fbem-22071	154	13	q	q	PROPN
fbem-22071	154	14	--	--	PUNCT
fbem-22071	154	15	taking	take	VERB
fbem-22071	154	16	plan	plan	NOUN
fbem-22071	154	17	l	l	NOUN
fbem-22071	154	18	as	as	ADP
fbem-22071	154	19	an	an	DET
fbem-22071	154	20	example	example	NOUN
fbem-22071	154	21	[	[	X
fbem-22071	154	22	j	j	X
fbem-22071	154	23	]	]	X
fbem-22071	154	24	.	.	PUNCT
fbem-22071	155	1	journal	journal	PROPN
fbem-22071	155	2	of	of	ADP
fbem-22071	155	3	wuhan	wuhan	PROPN
fbem-22071	155	4	metallurgical	metallurgical	PROPN
fbem-22071	155	5	management	management	PROPN
fbem-22071	155	6	cadre	cadre	PROPN
fbem-22071	155	7	college	college	NOUN
fbem-22071	155	8	,	,	PUNCT
fbem-22071	155	9	2022	2022	NUM
fbem-22071	155	10	,	,	PUNCT
fbem-22071	155	11	(	(	PUNCT
fbem-22071	155	12	03):29	03):29	NUM
fbem-22071	155	13	-	-	SYM
fbem-22071	155	14	32	32	NUM
fbem-22071	155	15	.	.	PUNCT
fbem-22071	156	1	[	[	X
fbem-22071	156	2	12	12	NUM
fbem-22071	156	3	]	]	X
fbem-22071	156	4	han	han	PROPN
fbem-22071	156	5	panpan	panpan	PROPN
fbem-22071	156	6	,	,	PUNCT
fbem-22071	156	7	yang	yang	PROPN
fbem-22071	156	8	sirui	sirui	PROPN
fbem-22071	156	9	.	.	PUNCT
fbem-22071	157	1	an	an	DET
fbem-22071	157	2	investigation	investigation	NOUN
fbem-22071	157	3	of	of	ADP
fbem-22071	157	4	business	business	NOUN
fbem-22071	157	5	ethics	ethic	NOUN
fbem-22071	157	6	and	and	CCONJ
fbem-22071	157	7	moral	moral	ADJ
fbem-22071	157	8	risk	risk	NOUN
fbem-22071	157	9	governance	governance	NOUN
fbem-22071	157	10	based	base	VERB
fbem-22071	157	11	on	on	ADP
fbem-22071	157	12	fraud	fraud	NOUN
fbem-22071	157	13	triangle	triangle	NOUN
fbem-22071	157	14	theory	theory	NOUN
fbem-22071	157	15	-	-	PUNCT
fbem-22071	157	16	taking	take	VERB
fbem-22071	157	17	ruixing	ruixe	VERB
fbem-22071	157	18	coffee	coffee	NOUN
fbem-22071	157	19	as	as	ADP
fbem-22071	157	20	an	an	DET
fbem-22071	157	21	example	example	NOUN
fbem-22071	157	22	[	[	X
fbem-22071	157	23	j	j	X
fbem-22071	157	24	]	]	X
fbem-22071	157	25	.	.	PUNCT
fbem-22071	158	1	western	western	ADJ
fbem-22071	158	2	finance	finance	NOUN
fbem-22071	158	3	and	and	CCONJ
fbem-22071	158	4	accounting	accounting	NOUN
fbem-22071	158	5	,	,	PUNCT
fbem-22071	158	6	2022	2022	NUM
fbem-22071	158	7	,	,	PUNCT
fbem-22071	158	8	(	(	PUNCT
fbem-22071	158	9	06):43	06):43	NOUN
fbem-22071	158	10	-	-	SYM
fbem-22071	158	11	46	46	NUM
fbem-22071	158	12	.	.	PUNCT