id	sid	tid	token	lemma	pos
fbem-28269	1	1	frontiers	frontier	NOUN
fbem-28269	1	2	in	in	ADP
fbem-28269	1	3	business	business	NOUN
fbem-28269	1	4	,	,	PUNCT
fbem-28269	1	5	economics	economic	NOUN
fbem-28269	1	6	and	and	CCONJ
fbem-28269	1	7	management	management	NOUN
fbem-28269	1	8	issn	issn	PROPN
fbem-28269	1	9	:	:	PUNCT
fbem-28269	1	10	2766	2766	NUM
fbem-28269	1	11	-	-	PUNCT
fbem-28269	1	12	824x	824x	NUM
fbem-28269	1	13	|	|	ADJ
fbem-28269	1	14	vol	vol	NOUN
fbem-28269	1	15	.	.	PROPN
fbem-28269	1	16	17	17	NUM
fbem-28269	1	17	,	,	PUNCT
fbem-28269	1	18	no	no	INTJ
fbem-28269	1	19	.	.	NOUN
fbem-28269	1	20	3	3	NUM
fbem-28269	1	21	,	,	PUNCT
fbem-28269	1	22	2024	2024	NUM
fbem-28269	1	23	200	200	NUM
fbem-28269	1	24	research	research	NOUN
fbem-28269	1	25	on	on	ADP
fbem-28269	1	26	risk	risk	NOUN
fbem-28269	1	27	management	management	NOUN
fbem-28269	1	28	strategies	strategy	NOUN
fbem-28269	1	29	of	of	ADP
fbem-28269	1	30	crossborder	crossborder	NOUN
fbem-28269	1	31	export	export	NOUN
fbem-28269	1	32	e	e	PROPN
fbem-28269	1	33	-	-	NOUN
fbem-28269	1	34	commerce	commerce	NOUN
fbem-28269	1	35	enterprises	enterprise	NOUN
fbem-28269	1	36	in	in	ADP
fbem-28269	1	37	the	the	DET
fbem-28269	1	38	context	context	NOUN
fbem-28269	1	39	of	of	ADP
fbem-28269	1	40	information	information	NOUN
fbem-28269	1	41	technology	technology	NOUN
fbem-28269	1	42	shaojie	shaojie	PROPN
fbem-28269	1	43	wang	wang	PROPN
fbem-28269	1	44	*	*	PUNCT
fbem-28269	1	45	investment	investment	PROPN
fbem-28269	1	46	promotion	promotion	PROPN
fbem-28269	1	47	bureau	bureau	PROPN
fbem-28269	1	48	of	of	ADP
fbem-28269	1	49	pu'er	pu'er	PROPN
fbem-28269	1	50	city	city	PROPN
fbem-28269	1	51	,	,	PUNCT
fbem-28269	1	52	yunnan	yunnan	PROPN
fbem-28269	1	53	province	province	PROPN
fbem-28269	1	54	,	,	PUNCT
fbem-28269	1	55	665000	665000	NUM
fbem-28269	1	56	,	,	PUNCT
fbem-28269	1	57	china	china	PROPN
fbem-28269	1	58	abstract	abstract	PROPN
fbem-28269	1	59	:	:	PUNCT
fbem-28269	1	60	with	with	ADP
fbem-28269	1	61	the	the	DET
fbem-28269	1	62	rapid	rapid	ADJ
fbem-28269	1	63	development	development	NOUN
fbem-28269	1	64	of	of	ADP
fbem-28269	1	65	information	information	NOUN
fbem-28269	1	66	technology	technology	NOUN
fbem-28269	1	67	,	,	PUNCT
fbem-28269	1	68	the	the	DET
fbem-28269	1	69	scale	scale	NOUN
fbem-28269	1	70	of	of	ADP
fbem-28269	1	71	cross	cross	ADJ
fbem-28269	1	72	-	-	ADJ
fbem-28269	1	73	border	border	ADJ
fbem-28269	1	74	export	export	NOUN
fbem-28269	1	75	e	e	NOUN
fbem-28269	1	76	-	-	NOUN
fbem-28269	1	77	commerce	commerce	NOUN
fbem-28269	1	78	has	have	AUX
fbem-28269	1	79	been	be	AUX
fbem-28269	1	80	continuously	continuously	ADV
fbem-28269	1	81	expanding	expand	VERB
fbem-28269	1	82	and	and	CCONJ
fbem-28269	1	83	has	have	AUX
fbem-28269	1	84	become	become	VERB
fbem-28269	1	85	an	an	DET
fbem-28269	1	86	important	important	ADJ
fbem-28269	1	87	force	force	NOUN
fbem-28269	1	88	driving	drive	VERB
fbem-28269	1	89	the	the	DET
fbem-28269	1	90	development	development	NOUN
fbem-28269	1	91	of	of	ADP
fbem-28269	1	92	international	international	ADJ
fbem-28269	1	93	trade	trade	NOUN
fbem-28269	1	94	.	.	PUNCT
fbem-28269	2	1	however	however	ADV
fbem-28269	2	2	,	,	PUNCT
fbem-28269	2	3	cross	cross	VERB
fbem-28269	2	4	border	border	NOUN
fbem-28269	2	5	export	export	NOUN
fbem-28269	2	6	e	e	PROPN
fbem-28269	2	7	-	-	NOUN
fbem-28269	2	8	commerce	commerce	NOUN
fbem-28269	2	9	enterprises	enterprise	NOUN
fbem-28269	2	10	face	face	VERB
fbem-28269	2	11	a	a	DET
fbem-28269	2	12	series	series	NOUN
fbem-28269	2	13	of	of	ADP
fbem-28269	2	14	challenges	challenge	NOUN
fbem-28269	2	15	in	in	ADP
fbem-28269	2	16	areas	area	NOUN
fbem-28269	2	17	such	such	ADJ
fbem-28269	2	18	as	as	ADP
fbem-28269	2	19	marketing	marketing	NOUN
fbem-28269	2	20	,	,	PUNCT
fbem-28269	2	21	logistics	logistic	NOUN
fbem-28269	2	22	,	,	PUNCT
fbem-28269	2	23	taxation	taxation	NOUN
fbem-28269	2	24	,	,	PUNCT
fbem-28269	2	25	and	and	CCONJ
fbem-28269	2	26	information	information	NOUN
fbem-28269	2	27	security	security	NOUN
fbem-28269	2	28	.	.	PUNCT
fbem-28269	3	1	this	this	DET
fbem-28269	3	2	paper	paper	NOUN
fbem-28269	3	3	aims	aim	VERB
fbem-28269	3	4	to	to	PART
fbem-28269	3	5	analyze	analyze	VERB
fbem-28269	3	6	the	the	DET
fbem-28269	3	7	risks	risk	NOUN
fbem-28269	3	8	faced	face	VERB
fbem-28269	3	9	by	by	ADP
fbem-28269	3	10	cross	cross	ADJ
fbem-28269	3	11	-	-	ADJ
fbem-28269	3	12	border	border	ADJ
fbem-28269	3	13	export	export	NOUN
fbem-28269	3	14	e	e	PROPN
fbem-28269	3	15	-	-	NOUN
fbem-28269	3	16	commerce	commerce	NOUN
fbem-28269	3	17	enterprises	enterprise	NOUN
fbem-28269	3	18	in	in	ADP
fbem-28269	3	19	the	the	DET
fbem-28269	3	20	context	context	NOUN
fbem-28269	3	21	of	of	ADP
fbem-28269	3	22	information	information	NOUN
fbem-28269	3	23	technology	technology	NOUN
fbem-28269	3	24	and	and	CCONJ
fbem-28269	3	25	proposes	propose	VERB
fbem-28269	3	26	a	a	DET
fbem-28269	3	27	series	series	NOUN
fbem-28269	3	28	of	of	ADP
fbem-28269	3	29	countermeasures	countermeasure	NOUN
fbem-28269	3	30	to	to	PART
fbem-28269	3	31	help	help	VERB
fbem-28269	3	32	these	these	DET
fbem-28269	3	33	enterprises	enterprise	NOUN
fbem-28269	3	34	establish	establish	VERB
fbem-28269	3	35	a	a	DET
fbem-28269	3	36	sound	sound	ADJ
fbem-28269	3	37	risk	risk	NOUN
fbem-28269	3	38	management	management	NOUN
fbem-28269	3	39	and	and	CCONJ
fbem-28269	3	40	internal	internal	ADJ
fbem-28269	3	41	control	control	NOUN
fbem-28269	3	42	system	system	NOUN
fbem-28269	3	43	,	,	PUNCT
fbem-28269	3	44	ensuring	ensure	VERB
fbem-28269	3	45	the	the	DET
fbem-28269	3	46	steady	steady	ADJ
fbem-28269	3	47	development	development	NOUN
fbem-28269	3	48	of	of	ADP
fbem-28269	3	49	the	the	DET
fbem-28269	3	50	cross	cross	ADJ
fbem-28269	3	51	-	-	ADJ
fbem-28269	3	52	border	border	ADJ
fbem-28269	3	53	export	export	NOUN
fbem-28269	3	54	e	e	PROPN
fbem-28269	3	55	-	-	PROPN
fbem-28269	3	56	commerce	commerce	NOUN
fbem-28269	3	57	industry	industry	NOUN
fbem-28269	3	58	.	.	PUNCT
fbem-28269	4	1	keywords	keyword	NOUN
fbem-28269	4	2	:	:	PUNCT
fbem-28269	4	3	information	information	NOUN
fbem-28269	4	4	technology	technology	NOUN
fbem-28269	4	5	,	,	PUNCT
fbem-28269	4	6	cross	cross	ADJ
fbem-28269	4	7	-	-	ADJ
fbem-28269	4	8	border	border	ADJ
fbem-28269	4	9	export	export	NOUN
fbem-28269	4	10	,	,	PUNCT
fbem-28269	4	11	e	e	NOUN
fbem-28269	4	12	-	-	NOUN
fbem-28269	4	13	commerce	commerce	NOUN
fbem-28269	4	14	enterprises	enterprise	NOUN
fbem-28269	4	15	,	,	PUNCT
fbem-28269	4	16	internal	internal	ADJ
fbem-28269	4	17	control	control	NOUN
fbem-28269	4	18	.	.	PUNCT
fbem-28269	5	1	1	1	X
fbem-28269	5	2	.	.	X
fbem-28269	5	3	introduction	introduction	NOUN
fbem-28269	5	4	with	with	ADP
fbem-28269	5	5	the	the	DET
fbem-28269	5	6	rapid	rapid	ADJ
fbem-28269	5	7	development	development	NOUN
fbem-28269	5	8	of	of	ADP
fbem-28269	5	9	information	information	NOUN
fbem-28269	5	10	technology	technology	NOUN
fbem-28269	5	11	,	,	PUNCT
fbem-28269	5	12	cross	cross	ADJ
fbem-28269	5	13	-	-	ADJ
fbem-28269	5	14	border	border	ADJ
fbem-28269	5	15	export	export	NOUN
fbem-28269	5	16	e	e	NOUN
fbem-28269	5	17	-	-	NOUN
fbem-28269	5	18	commerce	commerce	NOUN
fbem-28269	5	19	has	have	AUX
fbem-28269	5	20	become	become	VERB
fbem-28269	5	21	an	an	DET
fbem-28269	5	22	important	important	ADJ
fbem-28269	5	23	force	force	NOUN
fbem-28269	5	24	driving	drive	VERB
fbem-28269	5	25	the	the	DET
fbem-28269	5	26	growth	growth	NOUN
fbem-28269	5	27	of	of	ADP
fbem-28269	5	28	international	international	ADJ
fbem-28269	5	29	trade	trade	NOUN
fbem-28269	5	30	.	.	PUNCT
fbem-28269	6	1	however	however	ADV
fbem-28269	6	2	,	,	PUNCT
fbem-28269	6	3	while	while	SCONJ
fbem-28269	6	4	cross	cross	ADJ
fbem-28269	6	5	-	-	ADJ
fbem-28269	6	6	border	border	ADJ
fbem-28269	6	7	e	e	PROPN
fbem-28269	6	8	-	-	NOUN
fbem-28269	6	9	commerce	commerce	NOUN
fbem-28269	6	10	enterprises	enterprise	NOUN
fbem-28269	6	11	benefit	benefit	VERB
fbem-28269	6	12	from	from	ADP
fbem-28269	6	13	the	the	DET
fbem-28269	6	14	conveniences	convenience	NOUN
fbem-28269	6	15	brought	bring	VERB
fbem-28269	6	16	by	by	ADP
fbem-28269	6	17	new	new	ADJ
fbem-28269	6	18	technologies	technology	NOUN
fbem-28269	6	19	,	,	PUNCT
fbem-28269	6	20	they	they	PRON
fbem-28269	6	21	also	also	ADV
fbem-28269	6	22	face	face	VERB
fbem-28269	6	23	unprecedented	unprecedented	ADJ
fbem-28269	6	24	challenges	challenge	NOUN
fbem-28269	6	25	.	.	PUNCT
fbem-28269	7	1	therefore	therefore	ADV
fbem-28269	7	2	,	,	PUNCT
fbem-28269	7	3	it	it	PRON
fbem-28269	7	4	is	be	AUX
fbem-28269	7	5	of	of	ADP
fbem-28269	7	6	great	great	ADJ
fbem-28269	7	7	practical	practical	ADJ
fbem-28269	7	8	significance	significance	NOUN
fbem-28269	7	9	to	to	PART
fbem-28269	7	10	explore	explore	VERB
fbem-28269	7	11	the	the	DET
fbem-28269	7	12	risks	risk	NOUN
fbem-28269	7	13	and	and	CCONJ
fbem-28269	7	14	countermeasures	countermeasure	NOUN
fbem-28269	7	15	faced	face	VERB
fbem-28269	7	16	by	by	ADP
fbem-28269	7	17	cross	cross	ADJ
fbem-28269	7	18	-	-	ADJ
fbem-28269	7	19	border	border	ADJ
fbem-28269	7	20	export	export	NOUN
fbem-28269	7	21	e	e	PROPN
fbem-28269	7	22	-	-	NOUN
fbem-28269	7	23	commerce	commerce	NOUN
fbem-28269	7	24	enterprises	enterprise	NOUN
fbem-28269	7	25	in	in	ADP
fbem-28269	7	26	the	the	DET
fbem-28269	7	27	context	context	NOUN
fbem-28269	7	28	of	of	ADP
fbem-28269	7	29	information	information	NOUN
fbem-28269	7	30	technology	technology	NOUN
fbem-28269	7	31	.	.	PUNCT
fbem-28269	8	1	2	2	X
fbem-28269	8	2	.	.	X
fbem-28269	8	3	new	new	ADJ
fbem-28269	8	4	risks	risk	NOUN
fbem-28269	8	5	faced	face	VERB
fbem-28269	8	6	by	by	ADP
fbem-28269	8	7	cross	cross	ADJ
fbem-28269	8	8	-	-	ADJ
fbem-28269	8	9	border	border	ADJ
fbem-28269	8	10	export	export	NOUN
fbem-28269	8	11	e	e	PROPN
fbem-28269	8	12	-	-	NOUN
fbem-28269	8	13	commerce	commerce	NOUN
fbem-28269	8	14	enterprises	enterprise	NOUN
fbem-28269	8	15	in	in	ADP
fbem-28269	8	16	the	the	DET
fbem-28269	8	17	context	context	NOUN
fbem-28269	8	18	of	of	ADP
fbem-28269	8	19	information	information	NOUN
fbem-28269	8	20	technology	technology	NOUN
fbem-28269	8	21	2.1	2.1	NUM
fbem-28269	8	22	.	.	PUNCT
fbem-28269	9	1	risks	risk	NOUN
fbem-28269	9	2	caused	cause	VERB
fbem-28269	9	3	by	by	ADP
fbem-28269	9	4	marketing	marketing	NOUN
fbem-28269	9	5	fraud	fraud	NOUN
fbem-28269	9	6	in	in	ADP
fbem-28269	9	7	the	the	DET
fbem-28269	9	8	context	context	NOUN
fbem-28269	9	9	of	of	ADP
fbem-28269	9	10	information	information	NOUN
fbem-28269	9	11	technology	technology	NOUN
fbem-28269	9	12	,	,	PUNCT
fbem-28269	9	13	cross	cross	ADJ
fbem-28269	9	14	-	-	ADJ
fbem-28269	9	15	border	border	ADJ
fbem-28269	9	16	export	export	NOUN
fbem-28269	9	17	e	e	PROPN
fbem-28269	9	18	-	-	NOUN
fbem-28269	9	19	commerce	commerce	NOUN
fbem-28269	9	20	enterprises	enterprise	NOUN
fbem-28269	9	21	face	face	VERB
fbem-28269	9	22	new	new	ADJ
fbem-28269	9	23	risks	risk	NOUN
fbem-28269	9	24	not	not	PART
fbem-28269	9	25	encountered	encounter	VERB
fbem-28269	9	26	in	in	ADP
fbem-28269	9	27	traditional	traditional	ADJ
fbem-28269	9	28	marketing	marketing	NOUN
fbem-28269	9	29	,	,	PUNCT
fbem-28269	9	30	especially	especially	ADV
fbem-28269	9	31	the	the	DET
fbem-28269	9	32	risk	risk	NOUN
fbem-28269	9	33	of	of	ADP
fbem-28269	9	34	marketing	marketing	NOUN
fbem-28269	9	35	fraud	fraud	NOUN
fbem-28269	9	36	through	through	ADP
fbem-28269	9	37	technological	technological	ADJ
fbem-28269	9	38	means	mean	NOUN
fbem-28269	9	39	.	.	PUNCT
fbem-28269	10	1	for	for	ADP
fbem-28269	10	2	instance	instance	NOUN
fbem-28269	10	3	,	,	PUNCT
fbem-28269	10	4	some	some	DET
fbem-28269	10	5	criminals	criminal	NOUN
fbem-28269	10	6	exploit	exploit	VERB
fbem-28269	10	7	promotional	promotional	ADJ
fbem-28269	10	8	policies	policy	NOUN
fbem-28269	10	9	and	and	CCONJ
fbem-28269	10	10	events	event	NOUN
fbem-28269	10	11	on	on	ADP
fbem-28269	10	12	ecommerce	ecommerce	NOUN
fbem-28269	10	13	platforms	platform	NOUN
fbem-28269	10	14	to	to	PART
fbem-28269	10	15	gain	gain	VERB
fbem-28269	10	16	discounts	discount	NOUN
fbem-28269	10	17	and	and	CCONJ
fbem-28269	10	18	rewards	reward	VERB
fbem-28269	10	19	through	through	ADP
fbem-28269	10	20	fraudulent	fraudulent	ADJ
fbem-28269	10	21	transactions	transaction	NOUN
fbem-28269	10	22	or	or	CCONJ
fbem-28269	10	23	"	"	PUNCT
fbem-28269	10	24	brushing	brushing	NOUN
fbem-28269	10	25	"	"	PUNCT
fbem-28269	10	26	(	(	PUNCT
fbem-28269	10	27	artificially	artificially	ADV
fbem-28269	10	28	inflating	inflate	VERB
fbem-28269	10	29	sales	sale	NOUN
fbem-28269	10	30	through	through	ADP
fbem-28269	10	31	fake	fake	ADJ
fbem-28269	10	32	orders	order	NOUN
fbem-28269	10	33	)	)	PUNCT
fbem-28269	10	34	,	,	PUNCT
fbem-28269	10	35	causing	cause	VERB
fbem-28269	10	36	economic	economic	ADJ
fbem-28269	10	37	losses	loss	NOUN
fbem-28269	10	38	to	to	ADP
fbem-28269	10	39	enterprises	enterprise	NOUN
fbem-28269	10	40	.	.	PUNCT
fbem-28269	11	1	the	the	DET
fbem-28269	11	2	issue	issue	NOUN
fbem-28269	11	3	of	of	ADP
fbem-28269	11	4	automated	automate	VERB
fbem-28269	11	5	brushing	brushing	NOUN
fbem-28269	11	6	is	be	AUX
fbem-28269	11	7	also	also	ADV
fbem-28269	11	8	becoming	become	VERB
fbem-28269	11	9	more	more	ADV
fbem-28269	11	10	serious	serious	ADJ
fbem-28269	11	11	.	.	PUNCT
fbem-28269	12	1	in	in	ADP
fbem-28269	12	2	order	order	NOUN
fbem-28269	12	3	to	to	PART
fbem-28269	12	4	increase	increase	VERB
fbem-28269	12	5	product	product	NOUN
fbem-28269	12	6	rankings	ranking	NOUN
fbem-28269	12	7	and	and	CCONJ
fbem-28269	12	8	exposure	exposure	NOUN
fbem-28269	12	9	,	,	PUNCT
fbem-28269	12	10	some	some	DET
fbem-28269	12	11	cross	cross	ADJ
fbem-28269	12	12	-	-	ADJ
fbem-28269	12	13	border	border	ADJ
fbem-28269	12	14	e	e	PROPN
fbem-28269	12	15	-	-	NOUN
fbem-28269	12	16	commerce	commerce	NOUN
fbem-28269	12	17	marketing	marketing	NOUN
fbem-28269	12	18	teams	team	NOUN
fbem-28269	12	19	may	may	AUX
fbem-28269	12	20	use	use	VERB
fbem-28269	12	21	automated	automate	VERB
fbem-28269	12	22	programs	program	NOUN
fbem-28269	12	23	to	to	PART
fbem-28269	12	24	simulate	simulate	VERB
fbem-28269	12	25	real	real	ADJ
fbem-28269	12	26	customer	customer	NOUN
fbem-28269	12	27	visits	visit	NOUN
fbem-28269	12	28	and	and	CCONJ
fbem-28269	12	29	purchase	purchase	NOUN
fbem-28269	12	30	behaviors	behavior	NOUN
fbem-28269	12	31	,	,	PUNCT
fbem-28269	12	32	thereby	thereby	ADV
fbem-28269	12	33	inflating	inflate	VERB
fbem-28269	12	34	product	product	NOUN
fbem-28269	12	35	sales	sale	NOUN
fbem-28269	12	36	.	.	PUNCT
fbem-28269	13	1	among	among	ADP
fbem-28269	13	2	these	these	PRON
fbem-28269	13	3	,	,	PUNCT
fbem-28269	13	4	fake	fake	ADJ
fbem-28269	13	5	reviews	review	NOUN
fbem-28269	13	6	are	be	AUX
fbem-28269	13	7	also	also	ADV
fbem-28269	13	8	a	a	DET
fbem-28269	13	9	notable	notable	ADJ
fbem-28269	13	10	problem	problem	NOUN
fbem-28269	13	11	.	.	PUNCT
fbem-28269	14	1	some	some	DET
fbem-28269	14	2	marketing	marketing	NOUN
fbem-28269	14	3	teams	team	NOUN
fbem-28269	14	4	may	may	AUX
fbem-28269	14	5	hire	hire	VERB
fbem-28269	14	6	"	"	PUNCT
fbem-28269	14	7	water	water	NOUN
fbem-28269	14	8	army	army	NOUN
fbem-28269	14	9	"	"	PUNCT
fbem-28269	14	10	(	(	PUNCT
fbem-28269	14	11	paid	pay	VERB
fbem-28269	14	12	reviewers	reviewer	NOUN
fbem-28269	14	13	)	)	PUNCT
fbem-28269	14	14	to	to	PART
fbem-28269	14	15	post	post	VERB
fbem-28269	14	16	fake	fake	ADJ
fbem-28269	14	17	reviews	review	NOUN
fbem-28269	14	18	in	in	ADP
fbem-28269	14	19	order	order	NOUN
fbem-28269	14	20	to	to	PART
fbem-28269	14	21	boost	boost	VERB
fbem-28269	14	22	product	product	NOUN
fbem-28269	14	23	ratings	rating	NOUN
fbem-28269	14	24	and	and	CCONJ
fbem-28269	14	25	influence	influence	NOUN
fbem-28269	14	26	consumer	consumer	NOUN
fbem-28269	14	27	purchase	purchase	NOUN
fbem-28269	14	28	decisions	decision	NOUN
fbem-28269	14	29	.	.	PUNCT
fbem-28269	15	1	these	these	DET
fbem-28269	15	2	actions	action	NOUN
fbem-28269	15	3	not	not	PART
fbem-28269	15	4	only	only	ADV
fbem-28269	15	5	damage	damage	VERB
fbem-28269	15	6	the	the	DET
fbem-28269	15	7	reputation	reputation	NOUN
fbem-28269	15	8	of	of	ADP
fbem-28269	15	9	the	the	DET
fbem-28269	15	10	cross	cross	ADJ
fbem-28269	15	11	-	-	ADJ
fbem-28269	15	12	border	border	ADJ
fbem-28269	15	13	e	e	PROPN
fbem-28269	15	14	-	-	NOUN
fbem-28269	15	15	commerce	commerce	NOUN
fbem-28269	15	16	enterprise	enterprise	NOUN
fbem-28269	15	17	,	,	PUNCT
fbem-28269	15	18	but	but	CCONJ
fbem-28269	15	19	also	also	ADV
fbem-28269	15	20	violate	violate	VERB
fbem-28269	15	21	e	e	PROPN
fbem-28269	15	22	-	-	NOUN
fbem-28269	15	23	commerce	commerce	NOUN
fbem-28269	15	24	platform	platform	NOUN
fbem-28269	15	25	rules	rule	NOUN
fbem-28269	15	26	,	,	PUNCT
fbem-28269	15	27	which	which	PRON
fbem-28269	15	28	could	could	AUX
fbem-28269	15	29	lead	lead	VERB
fbem-28269	15	30	to	to	ADP
fbem-28269	15	31	the	the	DET
fbem-28269	15	32	closure	closure	NOUN
fbem-28269	15	33	of	of	ADP
fbem-28269	15	34	their	their	PRON
fbem-28269	15	35	stores	store	NOUN
fbem-28269	15	36	.	.	PUNCT
fbem-28269	16	1	2.2	2.2	NUM
fbem-28269	16	2	.	.	PUNCT
fbem-28269	16	3	risks	risk	NOUN
fbem-28269	16	4	due	due	ADJ
fbem-28269	16	5	to	to	ADP
fbem-28269	16	6	inefficiency	inefficiency	NOUN
fbem-28269	16	7	in	in	ADP
fbem-28269	16	8	business	business	NOUN
fbem-28269	16	9	systems	system	NOUN
fbem-28269	16	10	cross	cross	ADJ
fbem-28269	16	11	-	-	ADJ
fbem-28269	16	12	border	border	ADJ
fbem-28269	16	13	export	export	NOUN
fbem-28269	16	14	e	e	PROPN
fbem-28269	16	15	-	-	NOUN
fbem-28269	16	16	commerce	commerce	NOUN
fbem-28269	16	17	enterprises	enterprise	NOUN
fbem-28269	16	18	deal	deal	VERB
fbem-28269	16	19	with	with	ADP
fbem-28269	16	20	a	a	DET
fbem-28269	16	21	wide	wide	ADJ
fbem-28269	16	22	range	range	NOUN
fbem-28269	16	23	of	of	ADP
fbem-28269	16	24	product	product	NOUN
fbem-28269	16	25	categories	category	NOUN
fbem-28269	16	26	,	,	PUNCT
fbem-28269	16	27	long	long	ADJ
fbem-28269	16	28	shipping	shipping	NOUN
fbem-28269	16	29	distances	distance	NOUN
fbem-28269	16	30	,	,	PUNCT
fbem-28269	16	31	and	and	CCONJ
fbem-28269	16	32	complex	complex	ADJ
fbem-28269	16	33	international	international	ADJ
fbem-28269	16	34	coordination	coordination	NOUN
fbem-28269	16	35	,	,	PUNCT
fbem-28269	16	36	making	make	VERB
fbem-28269	16	37	supply	supply	NOUN
fbem-28269	16	38	chain	chain	NOUN
fbem-28269	16	39	management	management	NOUN
fbem-28269	16	40	difficult	difficult	ADJ
fbem-28269	16	41	.	.	PUNCT
fbem-28269	17	1	currently	currently	ADV
fbem-28269	17	2	,	,	PUNCT
fbem-28269	17	3	many	many	ADJ
fbem-28269	17	4	small	small	ADJ
fbem-28269	17	5	-	-	PUNCT
fbem-28269	17	6	scale	scale	NOUN
fbem-28269	17	7	crossborder	crossborder	NOUN
fbem-28269	17	8	e	e	NOUN
fbem-28269	17	9	-	-	NOUN
fbem-28269	17	10	commerce	commerce	NOUN
fbem-28269	17	11	enterprises	enterprise	NOUN
fbem-28269	17	12	still	still	ADV
fbem-28269	17	13	rely	rely	VERB
fbem-28269	17	14	on	on	ADP
fbem-28269	17	15	traditional	traditional	ADJ
fbem-28269	17	16	erp	erp	NOUN
fbem-28269	17	17	(	(	PUNCT
fbem-28269	17	18	enterprise	enterprise	NOUN
fbem-28269	17	19	resource	resource	NOUN
fbem-28269	17	20	planning	planning	NOUN
fbem-28269	17	21	)	)	PUNCT
fbem-28269	17	22	systems	system	NOUN
fbem-28269	17	23	.	.	PUNCT
fbem-28269	18	1	these	these	DET
fbem-28269	18	2	systems	system	NOUN
fbem-28269	18	3	require	require	VERB
fbem-28269	18	4	a	a	DET
fbem-28269	18	5	lot	lot	NOUN
fbem-28269	18	6	of	of	ADP
fbem-28269	18	7	manual	manual	ADJ
fbem-28269	18	8	input	input	NOUN
fbem-28269	18	9	,	,	PUNCT
fbem-28269	18	10	data	data	NOUN
fbem-28269	18	11	flow	flow	NOUN
fbem-28269	18	12	,	,	PUNCT
fbem-28269	18	13	and	and	CCONJ
fbem-28269	18	14	processing	processing	NOUN
fbem-28269	18	15	,	,	PUNCT
fbem-28269	18	16	and	and	CCONJ
fbem-28269	18	17	a	a	DET
fbem-28269	18	18	significant	significant	ADJ
fbem-28269	18	19	amount	amount	NOUN
fbem-28269	18	20	of	of	ADP
fbem-28269	18	21	time	time	NOUN
fbem-28269	18	22	is	be	AUX
fbem-28269	18	23	spent	spend	VERB
fbem-28269	18	24	reconciling	reconcile	VERB
fbem-28269	18	25	sales	sale	NOUN
fbem-28269	18	26	and	and	CCONJ
fbem-28269	18	27	inventory	inventory	NOUN
fbem-28269	18	28	data	datum	NOUN
fbem-28269	18	29	with	with	ADP
fbem-28269	18	30	e	e	NOUN
fbem-28269	18	31	-	-	NOUN
fbem-28269	18	32	commerce	commerce	NOUN
fbem-28269	18	33	platform	platform	NOUN
fbem-28269	18	34	bills	bill	NOUN
fbem-28269	18	35	,	,	PUNCT
fbem-28269	18	36	making	make	VERB
fbem-28269	18	37	automation	automation	NOUN
fbem-28269	18	38	low	low	ADJ
fbem-28269	18	39	and	and	CCONJ
fbem-28269	18	40	error	error	NOUN
fbem-28269	18	41	-	-	PUNCT
fbem-28269	18	42	prone	prone	ADJ
fbem-28269	18	43	.	.	PUNCT
fbem-28269	19	1	this	this	PRON
fbem-28269	19	2	also	also	ADV
fbem-28269	19	3	hinders	hinder	VERB
fbem-28269	19	4	the	the	DET
fbem-28269	19	5	ability	ability	NOUN
fbem-28269	19	6	to	to	PART
fbem-28269	19	7	implement	implement	VERB
fbem-28269	19	8	fine	fine	ADV
fbem-28269	19	9	-	-	PUNCT
fbem-28269	19	10	grained	grain	VERB
fbem-28269	19	11	management	management	NOUN
fbem-28269	19	12	.	.	PUNCT
fbem-28269	20	1	for	for	ADP
fbem-28269	20	2	example	example	NOUN
fbem-28269	20	3	,	,	PUNCT
fbem-28269	20	4	it	it	PRON
fbem-28269	20	5	is	be	AUX
fbem-28269	20	6	difficult	difficult	ADJ
fbem-28269	20	7	to	to	PART
fbem-28269	20	8	formulate	formulate	VERB
fbem-28269	20	9	accurate	accurate	ADJ
fbem-28269	20	10	purchasing	purchasing	NOUN
fbem-28269	20	11	plans	plan	NOUN
fbem-28269	20	12	based	base	VERB
fbem-28269	20	13	on	on	ADP
fbem-28269	20	14	historical	historical	ADJ
fbem-28269	20	15	and	and	CCONJ
fbem-28269	20	16	real	real	ADJ
fbem-28269	20	17	-	-	PUNCT
fbem-28269	20	18	time	time	NOUN
fbem-28269	20	19	data	datum	NOUN
fbem-28269	20	20	,	,	PUNCT
fbem-28269	20	21	which	which	PRON
fbem-28269	20	22	increases	increase	VERB
fbem-28269	20	23	the	the	DET
fbem-28269	20	24	costs	cost	NOUN
fbem-28269	20	25	of	of	ADP
fbem-28269	20	26	procurement	procurement	NOUN
fbem-28269	20	27	,	,	PUNCT
fbem-28269	20	28	warehousing	warehousing	NOUN
fbem-28269	20	29	,	,	PUNCT
fbem-28269	20	30	and	and	CCONJ
fbem-28269	20	31	inventory	inventory	NOUN
fbem-28269	20	32	management	management	NOUN
fbem-28269	20	33	.	.	PUNCT
fbem-28269	21	1	additionally	additionally	ADV
fbem-28269	21	2	,	,	PUNCT
fbem-28269	21	3	traditional	traditional	ADJ
fbem-28269	21	4	erp	erp	NOUN
fbem-28269	21	5	systems	system	NOUN
fbem-28269	21	6	struggle	struggle	VERB
fbem-28269	21	7	with	with	ADP
fbem-28269	21	8	optimal	optimal	ADJ
fbem-28269	21	9	inventory	inventory	NOUN
fbem-28269	21	10	management	management	NOUN
fbem-28269	21	11	.	.	PUNCT
fbem-28269	22	1	for	for	ADP
fbem-28269	22	2	instance	instance	NOUN
fbem-28269	22	3	,	,	PUNCT
fbem-28269	22	4	transferring	transfer	VERB
fbem-28269	22	5	stock	stock	NOUN
fbem-28269	22	6	between	between	ADP
fbem-28269	22	7	overseas	overseas	ADJ
fbem-28269	22	8	warehouses	warehouse	NOUN
fbem-28269	22	9	might	might	AUX
fbem-28269	22	10	cause	cause	VERB
fbem-28269	22	11	inventory	inventory	NOUN
fbem-28269	22	12	aging	aging	NOUN
fbem-28269	22	13	to	to	PART
fbem-28269	22	14	be	be	AUX
fbem-28269	22	15	miscalculated	miscalculate	VERB
fbem-28269	22	16	,	,	PUNCT
fbem-28269	22	17	increasing	increase	VERB
fbem-28269	22	18	the	the	DET
fbem-28269	22	19	risk	risk	NOUN
fbem-28269	22	20	of	of	ADP
fbem-28269	22	21	excess	excess	ADJ
fbem-28269	22	22	inventory	inventory	NOUN
fbem-28269	22	23	,	,	PUNCT
fbem-28269	22	24	and	and	CCONJ
fbem-28269	22	25	sales	sale	NOUN
fbem-28269	22	26	returns	return	NOUN
fbem-28269	22	27	or	or	CCONJ
fbem-28269	22	28	exchanges	exchange	NOUN
fbem-28269	22	29	might	might	AUX
fbem-28269	22	30	not	not	PART
fbem-28269	22	31	be	be	AUX
fbem-28269	22	32	correctly	correctly	ADV
fbem-28269	22	33	matched	match	VERB
fbem-28269	22	34	to	to	ADP
fbem-28269	22	35	the	the	DET
fbem-28269	22	36	original	original	ADJ
fbem-28269	22	37	inventory	inventory	NOUN
fbem-28269	22	38	records	record	NOUN
fbem-28269	22	39	,	,	PUNCT
fbem-28269	22	40	leading	lead	VERB
fbem-28269	22	41	to	to	ADP
fbem-28269	22	42	discrepancies	discrepancy	NOUN
fbem-28269	22	43	in	in	ADP
fbem-28269	22	44	stock	stock	NOUN
fbem-28269	22	45	counts	count	NOUN
fbem-28269	22	46	and	and	CCONJ
fbem-28269	22	47	errors	error	NOUN
fbem-28269	22	48	in	in	ADP
fbem-28269	22	49	revenue	revenue	NOUN
fbem-28269	22	50	and	and	CCONJ
fbem-28269	22	51	cost	cost	NOUN
fbem-28269	22	52	calculations	calculation	NOUN
fbem-28269	22	53	.	.	PUNCT
fbem-28269	23	1	2.3	2.3	NUM
fbem-28269	23	2	.	.	PUNCT
fbem-28269	24	1	tax	tax	NOUN
fbem-28269	24	2	risks	risk	NOUN
fbem-28269	24	3	caused	cause	VERB
fbem-28269	24	4	by	by	ADP
fbem-28269	24	5	cross	cross	ADJ
fbem-28269	24	6	-	-	ADJ
fbem-28269	24	7	border	border	ADJ
fbem-28269	24	8	transactions	transaction	NOUN
fbem-28269	24	9	cross	cross	ADJ
fbem-28269	24	10	-	-	ADJ
fbem-28269	24	11	border	border	ADJ
fbem-28269	24	12	export	export	NOUN
fbem-28269	24	13	e	e	PROPN
fbem-28269	24	14	-	-	NOUN
fbem-28269	24	15	commerce	commerce	NOUN
fbem-28269	24	16	enterprises	enterprise	NOUN
fbem-28269	24	17	deeply	deeply	ADV
fbem-28269	24	18	engage	engage	VERB
fbem-28269	24	19	in	in	ADP
fbem-28269	24	20	overseas	overseas	ADJ
fbem-28269	24	21	markets	market	NOUN
fbem-28269	24	22	,	,	PUNCT
fbem-28269	24	23	and	and	CCONJ
fbem-28269	24	24	due	due	ADP
fbem-28269	24	25	to	to	ADP
fbem-28269	24	26	significant	significant	ADJ
fbem-28269	24	27	differences	difference	NOUN
fbem-28269	24	28	in	in	ADP
fbem-28269	24	29	laws	law	NOUN
fbem-28269	24	30	,	,	PUNCT
fbem-28269	24	31	culture	culture	NOUN
fbem-28269	24	32	,	,	PUNCT
fbem-28269	24	33	and	and	CCONJ
fbem-28269	24	34	language	language	NOUN
fbem-28269	24	35	between	between	ADP
fbem-28269	24	36	countries	country	NOUN
fbem-28269	24	37	,	,	PUNCT
fbem-28269	24	38	they	they	PRON
fbem-28269	24	39	face	face	VERB
fbem-28269	24	40	heightened	heighten	VERB
fbem-28269	24	41	and	and	CCONJ
fbem-28269	24	42	broader	broad	ADJ
fbem-28269	24	43	tax	tax	NOUN
fbem-28269	24	44	risks	risk	NOUN
fbem-28269	24	45	.	.	PUNCT
fbem-28269	25	1	especially	especially	ADV
fbem-28269	25	2	in	in	ADP
fbem-28269	25	3	recent	recent	ADJ
fbem-28269	25	4	years	year	NOUN
fbem-28269	25	5	,	,	PUNCT
fbem-28269	25	6	as	as	SCONJ
fbem-28269	25	7	the	the	DET
fbem-28269	25	8	e	e	PROPN
fbem-28269	25	9	-	-	NOUN
fbem-28269	25	10	commerce	commerce	NOUN
fbem-28269	25	11	industry	industry	NOUN
fbem-28269	25	12	has	have	AUX
fbem-28269	25	13	flourished	flourish	VERB
fbem-28269	25	14	,	,	PUNCT
fbem-28269	25	15	cross	cross	ADJ
fbem-28269	25	16	-	-	ADJ
fbem-28269	25	17	border	border	ADJ
fbem-28269	25	18	ecommerce	ecommerce	NOUN
fbem-28269	25	19	has	have	AUX
fbem-28269	25	20	created	create	VERB
fbem-28269	25	21	significant	significant	ADJ
fbem-28269	25	22	challenges	challenge	NOUN
fbem-28269	25	23	for	for	ADP
fbem-28269	25	24	domestic	domestic	ADJ
fbem-28269	25	25	businesses	business	NOUN
fbem-28269	25	26	,	,	PUNCT
fbem-28269	25	27	prompting	prompt	VERB
fbem-28269	25	28	countries	country	NOUN
fbem-28269	25	29	in	in	ADP
fbem-28269	25	30	europe	europe	PROPN
fbem-28269	25	31	and	and	CCONJ
fbem-28269	25	32	north	north	PROPN
fbem-28269	25	33	america	america	PROPN
fbem-28269	25	34	to	to	PART
fbem-28269	25	35	continuously	continuously	ADV
fbem-28269	25	36	adjust	adjust	VERB
fbem-28269	25	37	tax	tax	NOUN
fbem-28269	25	38	policies	policy	NOUN
fbem-28269	25	39	and	and	CCONJ
fbem-28269	25	40	increase	increase	VERB
fbem-28269	25	41	regulatory	regulatory	ADJ
fbem-28269	25	42	efforts	effort	NOUN
fbem-28269	25	43	.	.	PUNCT
fbem-28269	26	1	this	this	PRON
fbem-28269	26	2	has	have	AUX
fbem-28269	26	3	created	create	VERB
fbem-28269	26	4	new	new	ADJ
fbem-28269	26	5	challenges	challenge	NOUN
fbem-28269	26	6	for	for	ADP
fbem-28269	26	7	chinese	chinese	ADJ
fbem-28269	26	8	cross	cross	ADJ
fbem-28269	26	9	-	-	ADJ
fbem-28269	26	10	border	border	ADJ
fbem-28269	26	11	e	e	PROPN
fbem-28269	26	12	-	-	NOUN
fbem-28269	26	13	commerce	commerce	NOUN
fbem-28269	26	14	enterprises	enterprise	NOUN
fbem-28269	26	15	,	,	PUNCT
fbem-28269	26	16	including	include	VERB
fbem-28269	26	17	how	how	SCONJ
fbem-28269	26	18	to	to	PART
fbem-28269	26	19	stay	stay	VERB
fbem-28269	26	20	abreast	abreast	ADV
fbem-28269	26	21	of	of	ADP
fbem-28269	26	22	local	local	ADJ
fbem-28269	26	23	tax	tax	NOUN
fbem-28269	26	24	policies	policy	NOUN
fbem-28269	26	25	and	and	CCONJ
fbem-28269	26	26	changes	change	NOUN
fbem-28269	26	27	,	,	PUNCT
fbem-28269	26	28	accurately	accurately	ADV
fbem-28269	26	29	calculate	calculate	VERB
fbem-28269	26	30	and	and	CCONJ
fbem-28269	26	31	report	report	VERB
fbem-28269	26	32	taxes	taxis	NOUN
fbem-28269	26	33	,	,	PUNCT
fbem-28269	26	34	and	and	CCONJ
fbem-28269	26	35	avoid	avoid	VERB
fbem-28269	26	36	issues	issue	NOUN
fbem-28269	26	37	of	of	ADP
fbem-28269	26	38	double	double	ADJ
fbem-28269	26	39	taxation	taxation	NOUN
fbem-28269	26	40	.	.	PUNCT
fbem-28269	27	1	in	in	ADP
fbem-28269	27	2	the	the	DET
fbem-28269	27	3	area	area	NOUN
fbem-28269	27	4	of	of	ADP
fbem-28269	27	5	electronic	electronic	ADJ
fbem-28269	27	6	invoices	invoice	NOUN
fbem-28269	27	7	and	and	CCONJ
fbem-28269	27	8	tax	tax	NOUN
fbem-28269	27	9	management	management	NOUN
fbem-28269	27	10	,	,	PUNCT
fbem-28269	27	11	enterprises	enterprise	NOUN
fbem-28269	27	12	need	need	VERB
fbem-28269	27	13	to	to	PART
fbem-28269	27	14	correctly	correctly	ADV
fbem-28269	27	15	integrate	integrate	VERB
fbem-28269	27	16	their	their	PRON
fbem-28269	27	17	internal	internal	ADJ
fbem-28269	27	18	systems	system	NOUN
fbem-28269	27	19	201	201	NUM
fbem-28269	27	20	with	with	ADP
fbem-28269	27	21	local	local	ADJ
fbem-28269	27	22	tax	tax	NOUN
fbem-28269	27	23	platforms	platform	NOUN
fbem-28269	27	24	to	to	PART
fbem-28269	27	25	ensure	ensure	VERB
fbem-28269	27	26	the	the	DET
fbem-28269	27	27	accuracy	accuracy	NOUN
fbem-28269	27	28	and	and	CCONJ
fbem-28269	27	29	completeness	completeness	NOUN
fbem-28269	27	30	of	of	ADP
fbem-28269	27	31	tax	tax	NOUN
fbem-28269	27	32	data	datum	NOUN
fbem-28269	27	33	transmission	transmission	NOUN
fbem-28269	27	34	.	.	PUNCT
fbem-28269	28	1	moreover	moreover	ADV
fbem-28269	28	2	,	,	PUNCT
fbem-28269	28	3	crossborder	crossborder	NOUN
fbem-28269	28	4	e	e	NOUN
fbem-28269	28	5	-	-	NOUN
fbem-28269	28	6	commerce	commerce	NOUN
fbem-28269	28	7	enterprises	enterprise	NOUN
fbem-28269	28	8	must	must	AUX
fbem-28269	28	9	also	also	ADV
fbem-28269	28	10	pay	pay	VERB
fbem-28269	28	11	attention	attention	NOUN
fbem-28269	28	12	to	to	ADP
fbem-28269	28	13	technical	technical	ADJ
fbem-28269	28	14	security	security	NOUN
fbem-28269	28	15	and	and	CCONJ
fbem-28269	28	16	data	datum	NOUN
fbem-28269	28	17	protection	protection	NOUN
fbem-28269	28	18	to	to	PART
fbem-28269	28	19	ensure	ensure	VERB
fbem-28269	28	20	the	the	DET
fbem-28269	28	21	safe	safe	ADJ
fbem-28269	28	22	transmission	transmission	NOUN
fbem-28269	28	23	and	and	CCONJ
fbem-28269	28	24	storage	storage	NOUN
fbem-28269	28	25	of	of	ADP
fbem-28269	28	26	tax	tax	NOUN
fbem-28269	28	27	data	datum	NOUN
fbem-28269	28	28	.	.	PUNCT
fbem-28269	29	1	2.4	2.4	NUM
fbem-28269	29	2	.	.	PUNCT
fbem-28269	30	1	compliance	compliance	NOUN
fbem-28269	30	2	risks	risk	NOUN
fbem-28269	30	3	in	in	ADP
fbem-28269	30	4	cross	cross	ADJ
fbem-28269	30	5	-	-	ADJ
fbem-28269	30	6	border	border	ADJ
fbem-28269	30	7	information	information	NOUN
fbem-28269	30	8	security	security	NOUN
fbem-28269	30	9	due	due	ADP
fbem-28269	30	10	to	to	ADP
fbem-28269	30	11	the	the	DET
fbem-28269	30	12	large	large	ADJ
fbem-28269	30	13	volumes	volume	NOUN
fbem-28269	30	14	of	of	ADP
fbem-28269	30	15	transactional	transactional	ADJ
fbem-28269	30	16	data	datum	NOUN
fbem-28269	30	17	and	and	CCONJ
fbem-28269	30	18	user	user	NOUN
fbem-28269	30	19	information	information	NOUN
fbem-28269	30	20	handled	handle	VERB
fbem-28269	30	21	by	by	ADP
fbem-28269	30	22	cross	cross	ADJ
fbem-28269	30	23	-	-	ADJ
fbem-28269	30	24	border	border	ADJ
fbem-28269	30	25	export	export	NOUN
fbem-28269	30	26	e	e	PROPN
fbem-28269	30	27	-	-	PROPN
fbem-28269	30	28	commerce	commerce	NOUN
fbem-28269	30	29	enterprises	enterprise	NOUN
fbem-28269	30	30	,	,	PUNCT
fbem-28269	30	31	risks	risk	NOUN
fbem-28269	30	32	related	relate	VERB
fbem-28269	30	33	to	to	ADP
fbem-28269	30	34	cross	cross	ADJ
fbem-28269	30	35	-	-	ADJ
fbem-28269	30	36	border	border	ADJ
fbem-28269	30	37	information	information	NOUN
fbem-28269	30	38	control	control	NOUN
fbem-28269	30	39	and	and	CCONJ
fbem-28269	30	40	data	datum	NOUN
fbem-28269	30	41	leakage	leakage	NOUN
fbem-28269	30	42	are	be	AUX
fbem-28269	30	43	significant	significant	ADJ
fbem-28269	30	44	.	.	PUNCT
fbem-28269	31	1	for	for	ADP
fbem-28269	31	2	example	example	NOUN
fbem-28269	31	3	,	,	PUNCT
fbem-28269	31	4	according	accord	VERB
fbem-28269	31	5	to	to	ADP
fbem-28269	31	6	china	china	PROPN
fbem-28269	31	7	's	's	PART
fbem-28269	31	8	personal	personal	ADJ
fbem-28269	31	9	information	information	NOUN
fbem-28269	31	10	protection	protection	NOUN
fbem-28269	31	11	law	law	NOUN
fbem-28269	31	12	and	and	CCONJ
fbem-28269	31	13	the	the	DET
fbem-28269	31	14	data	data	NOUN
fbem-28269	31	15	security	security	NOUN
fbem-28269	31	16	law	law	NOUN
fbem-28269	31	17	,	,	PUNCT
fbem-28269	31	18	cross	cross	ADJ
fbem-28269	31	19	-	-	ADJ
fbem-28269	31	20	border	border	ADJ
fbem-28269	31	21	data	datum	NOUN
fbem-28269	31	22	transmission	transmission	NOUN
fbem-28269	31	23	must	must	AUX
fbem-28269	31	24	comply	comply	VERB
fbem-28269	31	25	with	with	ADP
fbem-28269	31	26	strict	strict	ADJ
fbem-28269	31	27	regulations	regulation	NOUN
fbem-28269	31	28	,	,	PUNCT
fbem-28269	31	29	including	include	VERB
fbem-28269	31	30	obtaining	obtain	VERB
fbem-28269	31	31	necessary	necessary	ADJ
fbem-28269	31	32	user	user	NOUN
fbem-28269	31	33	consent	consent	NOUN
fbem-28269	31	34	,	,	PUNCT
fbem-28269	31	35	conducting	conduct	VERB
fbem-28269	31	36	security	security	NOUN
fbem-28269	31	37	assessments	assessment	NOUN
fbem-28269	31	38	,	,	PUNCT
fbem-28269	31	39	and	and	CCONJ
fbem-28269	31	40	completing	complete	VERB
fbem-28269	31	41	necessary	necessary	ADJ
fbem-28269	31	42	filings	filing	NOUN
fbem-28269	31	43	.	.	PUNCT
fbem-28269	32	1	at	at	ADP
fbem-28269	32	2	the	the	DET
fbem-28269	32	3	same	same	ADJ
fbem-28269	32	4	time	time	NOUN
fbem-28269	32	5	,	,	PUNCT
fbem-28269	32	6	laws	law	NOUN
fbem-28269	32	7	in	in	ADP
fbem-28269	32	8	the	the	DET
fbem-28269	32	9	european	european	PROPN
fbem-28269	32	10	union	union	PROPN
fbem-28269	32	11	,	,	PUNCT
fbem-28269	32	12	the	the	DET
fbem-28269	32	13	united	united	PROPN
fbem-28269	32	14	states	states	PROPN
fbem-28269	32	15	,	,	PUNCT
fbem-28269	32	16	and	and	CCONJ
fbem-28269	32	17	other	other	ADJ
fbem-28269	32	18	countries	country	NOUN
fbem-28269	32	19	also	also	ADV
fbem-28269	32	20	require	require	VERB
fbem-28269	32	21	cross	cross	ADJ
fbem-28269	32	22	-	-	ADJ
fbem-28269	32	23	border	border	ADJ
fbem-28269	32	24	e	e	PROPN
fbem-28269	32	25	-	-	NOUN
fbem-28269	32	26	commerce	commerce	NOUN
fbem-28269	32	27	enterprises	enterprise	NOUN
fbem-28269	32	28	to	to	PART
fbem-28269	32	29	ensure	ensure	VERB
fbem-28269	32	30	their	their	PRON
fbem-28269	32	31	data	data	NOUN
fbem-28269	32	32	management	management	NOUN
fbem-28269	32	33	complies	complie	NOUN
fbem-28269	32	34	with	with	ADP
fbem-28269	32	35	local	local	ADJ
fbem-28269	32	36	requirements	requirement	NOUN
fbem-28269	32	37	and	and	CCONJ
fbem-28269	32	38	to	to	PART
fbem-28269	32	39	take	take	VERB
fbem-28269	32	40	necessary	necessary	ADJ
fbem-28269	32	41	measures	measure	NOUN
fbem-28269	32	42	to	to	PART
fbem-28269	32	43	protect	protect	VERB
fbem-28269	32	44	the	the	DET
fbem-28269	32	45	integrity	integrity	NOUN
fbem-28269	32	46	and	and	CCONJ
fbem-28269	32	47	confidentiality	confidentiality	NOUN
fbem-28269	32	48	of	of	ADP
fbem-28269	32	49	data	datum	NOUN
fbem-28269	32	50	.	.	PUNCT
fbem-28269	33	1	furthermore	furthermore	ADV
fbem-28269	33	2	,	,	PUNCT
fbem-28269	33	3	some	some	DET
fbem-28269	33	4	countries	country	NOUN
fbem-28269	33	5	,	,	PUNCT
fbem-28269	33	6	such	such	ADJ
fbem-28269	33	7	as	as	ADP
fbem-28269	33	8	russia	russia	PROPN
fbem-28269	33	9	and	and	CCONJ
fbem-28269	33	10	india	india	PROPN
fbem-28269	33	11	,	,	PUNCT
fbem-28269	33	12	require	require	VERB
fbem-28269	33	13	specific	specific	ADJ
fbem-28269	33	14	types	type	NOUN
fbem-28269	33	15	of	of	ADP
fbem-28269	33	16	data	datum	NOUN
fbem-28269	33	17	to	to	PART
fbem-28269	33	18	be	be	AUX
fbem-28269	33	19	stored	store	VERB
fbem-28269	33	20	locally	locally	ADV
fbem-28269	33	21	and	and	CCONJ
fbem-28269	33	22	not	not	PART
fbem-28269	33	23	transferred	transfer	VERB
fbem-28269	33	24	across	across	ADP
fbem-28269	33	25	borders	border	NOUN
fbem-28269	33	26	.	.	PUNCT
fbem-28269	34	1	these	these	DET
fbem-28269	34	2	countries	country	NOUN
fbem-28269	34	3	mandate	mandate	VERB
fbem-28269	34	4	that	that	SCONJ
fbem-28269	34	5	e	e	NOUN
fbem-28269	34	6	-	-	NOUN
fbem-28269	34	7	commerce	commerce	NOUN
fbem-28269	34	8	enterprises	enterprise	NOUN
fbem-28269	34	9	set	set	VERB
fbem-28269	34	10	up	up	ADP
fbem-28269	34	11	local	local	ADJ
fbem-28269	34	12	data	datum	NOUN
fbem-28269	34	13	centers	center	NOUN
fbem-28269	34	14	in	in	ADP
fbem-28269	34	15	order	order	NOUN
fbem-28269	34	16	to	to	PART
fbem-28269	34	17	comply	comply	VERB
fbem-28269	34	18	with	with	ADP
fbem-28269	34	19	relevant	relevant	ADJ
fbem-28269	34	20	regulations	regulation	NOUN
fbem-28269	34	21	.	.	PUNCT
fbem-28269	35	1	2.5	2.5	NUM
fbem-28269	35	2	.	.	PUNCT
fbem-28269	36	1	other	other	ADJ
fbem-28269	36	2	risks	risk	NOUN
fbem-28269	36	3	caused	cause	VERB
fbem-28269	36	4	by	by	ADP
fbem-28269	36	5	the	the	DET
fbem-28269	36	6	use	use	NOUN
fbem-28269	36	7	of	of	ADP
fbem-28269	36	8	information	information	NOUN
fbem-28269	36	9	technology	technology	NOUN
fbem-28269	36	10	cross	cross	ADJ
fbem-28269	36	11	-	-	ADJ
fbem-28269	36	12	border	border	ADJ
fbem-28269	36	13	export	export	NOUN
fbem-28269	36	14	e	e	PROPN
fbem-28269	36	15	-	-	NOUN
fbem-28269	36	16	commerce	commerce	NOUN
fbem-28269	36	17	enterprises	enterprise	NOUN
fbem-28269	36	18	often	often	ADV
fbem-28269	36	19	rely	rely	VERB
fbem-28269	36	20	heavily	heavily	ADV
fbem-28269	36	21	on	on	ADP
fbem-28269	36	22	self	self	NOUN
fbem-28269	36	23	-	-	PUNCT
fbem-28269	36	24	developed	develop	VERB
fbem-28269	36	25	systems	system	NOUN
fbem-28269	36	26	,	,	PUNCT
fbem-28269	36	27	such	such	ADJ
fbem-28269	36	28	as	as	ADP
fbem-28269	36	29	erp	erp	NOUN
fbem-28269	36	30	,	,	PUNCT
fbem-28269	36	31	order	order	NOUN
fbem-28269	36	32	management	management	NOUN
fbem-28269	36	33	,	,	PUNCT
fbem-28269	36	34	warehouse	warehouse	NOUN
fbem-28269	36	35	management	management	NOUN
fbem-28269	36	36	,	,	PUNCT
fbem-28269	36	37	or	or	CCONJ
fbem-28269	36	38	independent	independent	ADJ
fbem-28269	36	39	websites	website	NOUN
fbem-28269	36	40	.	.	PUNCT
fbem-28269	37	1	during	during	ADP
fbem-28269	37	2	the	the	DET
fbem-28269	37	3	development	development	NOUN
fbem-28269	37	4	and	and	CCONJ
fbem-28269	37	5	use	use	NOUN
fbem-28269	37	6	of	of	ADP
fbem-28269	37	7	these	these	DET
fbem-28269	37	8	systems	system	NOUN
fbem-28269	37	9	,	,	PUNCT
fbem-28269	37	10	they	they	PRON
fbem-28269	37	11	may	may	AUX
fbem-28269	37	12	face	face	VERB
fbem-28269	37	13	many	many	ADJ
fbem-28269	37	14	new	new	ADJ
fbem-28269	37	15	risks	risk	NOUN
fbem-28269	37	16	.	.	PUNCT
fbem-28269	38	1	for	for	ADP
fbem-28269	38	2	example	example	NOUN
fbem-28269	38	3	,	,	PUNCT
fbem-28269	38	4	unclear	unclear	ADJ
fbem-28269	38	5	development	development	NOUN
fbem-28269	38	6	requirements	requirement	NOUN
fbem-28269	38	7	can	can	AUX
fbem-28269	38	8	lead	lead	VERB
fbem-28269	38	9	to	to	ADP
fbem-28269	38	10	project	project	NOUN
fbem-28269	38	11	delays	delay	NOUN
fbem-28269	38	12	or	or	CCONJ
fbem-28269	38	13	systems	system	NOUN
fbem-28269	38	14	that	that	PRON
fbem-28269	38	15	do	do	AUX
fbem-28269	38	16	not	not	PART
fbem-28269	38	17	meet	meet	VERB
fbem-28269	38	18	business	business	NOUN
fbem-28269	38	19	needs	need	NOUN
fbem-28269	38	20	.	.	PUNCT
fbem-28269	39	1	if	if	SCONJ
fbem-28269	39	2	the	the	DET
fbem-28269	39	3	programs	program	NOUN
fbem-28269	39	4	are	be	AUX
fbem-28269	39	5	not	not	PART
fbem-28269	39	6	sufficiently	sufficiently	ADV
fbem-28269	39	7	tested	test	VERB
fbem-28269	39	8	before	before	ADP
fbem-28269	39	9	going	go	VERB
fbem-28269	39	10	live	live	ADV
fbem-28269	39	11	,	,	PUNCT
fbem-28269	39	12	defects	defect	NOUN
fbem-28269	39	13	and	and	CCONJ
fbem-28269	39	14	vulnerabilities	vulnerability	NOUN
fbem-28269	39	15	may	may	AUX
fbem-28269	39	16	go	go	VERB
fbem-28269	39	17	undetected	undetected	ADJ
fbem-28269	39	18	,	,	PUNCT
fbem-28269	39	19	and	and	CCONJ
fbem-28269	39	20	the	the	DET
fbem-28269	39	21	systems	system	NOUN
fbem-28269	39	22	may	may	AUX
fbem-28269	39	23	fail	fail	VERB
fbem-28269	39	24	to	to	PART
fbem-28269	39	25	function	function	VERB
fbem-28269	39	26	properly	properly	ADV
fbem-28269	39	27	or	or	CCONJ
fbem-28269	39	28	become	become	VERB
fbem-28269	39	29	vulnerable	vulnerable	ADJ
fbem-28269	39	30	to	to	ADP
fbem-28269	39	31	hacking	hack	VERB
fbem-28269	39	32	.	.	PUNCT
fbem-28269	40	1	moreover	moreover	ADV
fbem-28269	40	2	,	,	PUNCT
fbem-28269	40	3	the	the	DET
fbem-28269	40	4	lack	lack	NOUN
fbem-28269	40	5	of	of	ADP
fbem-28269	40	6	strict	strict	ADJ
fbem-28269	40	7	access	access	NOUN
fbem-28269	40	8	control	control	NOUN
fbem-28269	40	9	in	in	ADP
fbem-28269	40	10	program	program	NOUN
fbem-28269	40	11	development	development	NOUN
fbem-28269	40	12	and	and	CCONJ
fbem-28269	40	13	usage	usage	NOUN
fbem-28269	40	14	may	may	AUX
fbem-28269	40	15	lead	lead	VERB
fbem-28269	40	16	to	to	ADP
fbem-28269	40	17	unnecessary	unnecessary	ADJ
fbem-28269	40	18	data	datum	NOUN
fbem-28269	40	19	access	access	NOUN
fbem-28269	40	20	and	and	CCONJ
fbem-28269	40	21	operational	operational	ADJ
fbem-28269	40	22	risks	risk	NOUN
fbem-28269	40	23	.	.	PUNCT
fbem-28269	41	1	3	3	X
fbem-28269	41	2	.	.	X
fbem-28269	41	3	risk	risk	NOUN
fbem-28269	41	4	management	management	NOUN
fbem-28269	41	5	strategies	strategy	NOUN
fbem-28269	41	6	for	for	ADP
fbem-28269	41	7	cross	cross	ADJ
fbem-28269	41	8	-	-	ADJ
fbem-28269	41	9	border	border	ADJ
fbem-28269	41	10	export	export	NOUN
fbem-28269	41	11	e	e	PROPN
fbem-28269	41	12	-	-	NOUN
fbem-28269	41	13	commerce	commerce	NOUN
fbem-28269	41	14	enterprises	enterprise	NOUN
fbem-28269	41	15	in	in	ADP
fbem-28269	41	16	the	the	DET
fbem-28269	41	17	context	context	NOUN
fbem-28269	41	18	of	of	ADP
fbem-28269	41	19	information	information	NOUN
fbem-28269	41	20	technology	technology	NOUN
fbem-28269	41	21	based	base	VERB
fbem-28269	41	22	on	on	ADP
fbem-28269	41	23	the	the	DET
fbem-28269	41	24	above	above	ADJ
fbem-28269	41	25	risks	risk	NOUN
fbem-28269	41	26	,	,	PUNCT
fbem-28269	41	27	cross	cross	ADJ
fbem-28269	41	28	-	-	ADJ
fbem-28269	41	29	border	border	ADJ
fbem-28269	41	30	export	export	NOUN
fbem-28269	41	31	e	e	PROPN
fbem-28269	41	32	-	-	NOUN
fbem-28269	41	33	commerce	commerce	NOUN
fbem-28269	41	34	enterprises	enterprise	NOUN
fbem-28269	41	35	should	should	AUX
fbem-28269	41	36	take	take	VERB
fbem-28269	41	37	action	action	NOUN
fbem-28269	41	38	in	in	ADP
fbem-28269	41	39	several	several	ADJ
fbem-28269	41	40	areas	area	NOUN
fbem-28269	41	41	such	such	ADJ
fbem-28269	41	42	as	as	ADP
fbem-28269	41	43	formulating	formulate	VERB
fbem-28269	41	44	information	information	NOUN
fbem-28269	41	45	system	system	NOUN
fbem-28269	41	46	strategic	strategic	ADJ
fbem-28269	41	47	plans	plan	NOUN
fbem-28269	41	48	,	,	PUNCT
fbem-28269	41	49	utilizing	utilize	VERB
fbem-28269	41	50	artificial	artificial	ADJ
fbem-28269	41	51	intelligence	intelligence	NOUN
fbem-28269	41	52	technologies	technology	NOUN
fbem-28269	41	53	,	,	PUNCT
fbem-28269	41	54	achieving	achieve	VERB
fbem-28269	41	55	integration	integration	NOUN
fbem-28269	41	56	of	of	ADP
fbem-28269	41	57	business	business	NOUN
fbem-28269	41	58	and	and	CCONJ
fbem-28269	41	59	finance	finance	NOUN
fbem-28269	41	60	,	,	PUNCT
fbem-28269	41	61	timely	timely	ADJ
fbem-28269	41	62	system	system	NOUN
fbem-28269	41	63	upgrades	upgrade	NOUN
fbem-28269	41	64	and	and	CCONJ
fbem-28269	41	65	updates	update	NOUN
fbem-28269	41	66	,	,	PUNCT
fbem-28269	41	67	standardizing	standardize	VERB
fbem-28269	41	68	development	development	NOUN
fbem-28269	41	69	and	and	CCONJ
fbem-28269	41	70	change	change	NOUN
fbem-28269	41	71	processes	process	NOUN
fbem-28269	41	72	,	,	PUNCT
fbem-28269	41	73	and	and	CCONJ
fbem-28269	41	74	strengthening	strengthen	VERB
fbem-28269	41	75	access	access	NOUN
fbem-28269	41	76	management	management	NOUN
fbem-28269	41	77	.	.	PUNCT
fbem-28269	42	1	these	these	DET
fbem-28269	42	2	strategies	strategy	NOUN
fbem-28269	42	3	will	will	AUX
fbem-28269	42	4	help	help	VERB
fbem-28269	42	5	establish	establish	VERB
fbem-28269	42	6	and	and	CCONJ
fbem-28269	42	7	improve	improve	VERB
fbem-28269	42	8	risk	risk	NOUN
fbem-28269	42	9	management	management	NOUN
fbem-28269	42	10	and	and	CCONJ
fbem-28269	42	11	internal	internal	ADJ
fbem-28269	42	12	control	control	NOUN
fbem-28269	42	13	systems	system	NOUN
fbem-28269	42	14	in	in	ADP
fbem-28269	42	15	the	the	DET
fbem-28269	42	16	context	context	NOUN
fbem-28269	42	17	of	of	ADP
fbem-28269	42	18	information	information	NOUN
fbem-28269	42	19	technology	technology	NOUN
fbem-28269	42	20	,	,	PUNCT
fbem-28269	42	21	effectively	effectively	ADV
fbem-28269	42	22	addressing	address	VERB
fbem-28269	42	23	new	new	ADJ
fbem-28269	42	24	types	type	NOUN
fbem-28269	42	25	of	of	ADP
fbem-28269	42	26	risks	risk	NOUN
fbem-28269	42	27	.	.	PUNCT
fbem-28269	43	1	3.1	3.1	NUM
fbem-28269	43	2	.	.	PUNCT
fbem-28269	43	3	formulating	formulate	VERB
fbem-28269	43	4	information	information	NOUN
fbem-28269	43	5	system	system	NOUN
fbem-28269	43	6	strategic	strategic	ADJ
fbem-28269	43	7	plans	plan	NOUN
fbem-28269	43	8	information	information	NOUN
fbem-28269	43	9	system	system	NOUN
fbem-28269	43	10	strategic	strategic	ADJ
fbem-28269	43	11	planning	planning	NOUN
fbem-28269	43	12	is	be	AUX
fbem-28269	43	13	the	the	DET
fbem-28269	43	14	starting	starting	NOUN
fbem-28269	43	15	point	point	NOUN
fbem-28269	43	16	for	for	ADP
fbem-28269	43	17	building	build	VERB
fbem-28269	43	18	information	information	NOUN
fbem-28269	43	19	systems	system	NOUN
fbem-28269	43	20	in	in	ADP
fbem-28269	43	21	cross	cross	ADJ
fbem-28269	43	22	-	-	ADJ
fbem-28269	43	23	border	border	ADJ
fbem-28269	43	24	export	export	NOUN
fbem-28269	43	25	ecommerce	ecommerce	NOUN
fbem-28269	43	26	enterprises	enterprise	NOUN
fbem-28269	43	27	.	.	PUNCT
fbem-28269	44	1	its	its	PRON
fbem-28269	44	2	purpose	purpose	NOUN
fbem-28269	44	3	is	be	AUX
fbem-28269	44	4	to	to	PART
fbem-28269	44	5	align	align	VERB
fbem-28269	44	6	business	business	NOUN
fbem-28269	44	7	needs	need	NOUN
fbem-28269	44	8	with	with	ADP
fbem-28269	44	9	information	information	NOUN
fbem-28269	44	10	technology	technology	NOUN
fbem-28269	44	11	needs	need	VERB
fbem-28269	44	12	to	to	PART
fbem-28269	44	13	enhance	enhance	VERB
fbem-28269	44	14	the	the	DET
fbem-28269	44	15	value	value	NOUN
fbem-28269	44	16	of	of	ADP
fbem-28269	44	17	the	the	DET
fbem-28269	44	18	information	information	NOUN
fbem-28269	44	19	system	system	NOUN
fbem-28269	44	20	,	,	PUNCT
fbem-28269	44	21	with	with	ADP
fbem-28269	44	22	a	a	DET
fbem-28269	44	23	focus	focus	NOUN
fbem-28269	44	24	on	on	ADP
fbem-28269	44	25	both	both	CCONJ
fbem-28269	44	26	the	the	DET
fbem-28269	44	27	holistic	holistic	ADJ
fbem-28269	44	28	and	and	CCONJ
fbem-28269	44	29	long	long	ADJ
fbem-28269	44	30	-	-	PUNCT
fbem-28269	44	31	term	term	NOUN
fbem-28269	44	32	aspects	aspect	NOUN
fbem-28269	44	33	of	of	ADP
fbem-28269	44	34	the	the	DET
fbem-28269	44	35	plan	plan	NOUN
fbem-28269	44	36	.	.	PUNCT
fbem-28269	45	1	holistic	holistic	ADJ
fbem-28269	45	2	planning	planning	NOUN
fbem-28269	45	3	can	can	AUX
fbem-28269	45	4	effectively	effectively	ADV
fbem-28269	45	5	break	break	VERB
fbem-28269	45	6	down	down	ADP
fbem-28269	45	7	barriers	barrier	NOUN
fbem-28269	45	8	between	between	ADP
fbem-28269	45	9	erp	erp	NOUN
fbem-28269	45	10	,	,	PUNCT
fbem-28269	45	11	order	order	NOUN
fbem-28269	45	12	management	management	NOUN
fbem-28269	45	13	,	,	PUNCT
fbem-28269	45	14	warehouse	warehouse	NOUN
fbem-28269	45	15	management	management	NOUN
fbem-28269	45	16	,	,	PUNCT
fbem-28269	45	17	and	and	CCONJ
fbem-28269	45	18	accounting	accounting	NOUN
fbem-28269	45	19	systems	system	NOUN
fbem-28269	45	20	,	,	PUNCT
fbem-28269	45	21	preventing	prevent	VERB
fbem-28269	45	22	information	information	NOUN
fbem-28269	45	23	silos	silo	NOUN
fbem-28269	45	24	and	and	CCONJ
fbem-28269	45	25	duplicate	duplicate	ADJ
fbem-28269	45	26	efforts	effort	NOUN
fbem-28269	45	27	.	.	PUNCT
fbem-28269	46	1	meanwhile	meanwhile	ADV
fbem-28269	46	2	,	,	PUNCT
fbem-28269	46	3	long	long	ADJ
fbem-28269	46	4	-	-	PUNCT
fbem-28269	46	5	term	term	NOUN
fbem-28269	46	6	planning	planning	NOUN
fbem-28269	46	7	provides	provide	VERB
fbem-28269	46	8	a	a	DET
fbem-28269	46	9	roadmap	roadmap	NOUN
fbem-28269	46	10	for	for	ADP
fbem-28269	46	11	the	the	DET
fbem-28269	46	12	sustained	sustained	ADJ
fbem-28269	46	13	development	development	NOUN
fbem-28269	46	14	and	and	CCONJ
fbem-28269	46	15	application	application	NOUN
fbem-28269	46	16	of	of	ADP
fbem-28269	46	17	information	information	NOUN
fbem-28269	46	18	systems	system	NOUN
fbem-28269	46	19	,	,	PUNCT
fbem-28269	46	20	which	which	PRON
fbem-28269	46	21	includes	include	VERB
fbem-28269	46	22	upgrading	upgrade	VERB
fbem-28269	46	23	infrastructure	infrastructure	NOUN
fbem-28269	46	24	and	and	CCONJ
fbem-28269	46	25	processing	processing	NOUN
fbem-28269	46	26	capabilities	capability	NOUN
fbem-28269	46	27	as	as	ADV
fbem-28269	46	28	well	well	ADV
fbem-28269	46	29	as	as	ADP
fbem-28269	46	30	integrating	integrate	VERB
fbem-28269	46	31	cutting	cutting	NOUN
fbem-28269	46	32	-	-	PUNCT
fbem-28269	46	33	edge	edge	NOUN
fbem-28269	46	34	technologies	technology	NOUN
fbem-28269	46	35	like	like	ADP
fbem-28269	46	36	artificial	artificial	ADJ
fbem-28269	46	37	intelligence	intelligence	NOUN
fbem-28269	46	38	.	.	PUNCT
fbem-28269	47	1	this	this	PRON
fbem-28269	47	2	helps	help	VERB
fbem-28269	47	3	enterprises	enterprise	NOUN
fbem-28269	47	4	anticipate	anticipate	VERB
fbem-28269	47	5	future	future	ADJ
fbem-28269	47	6	market	market	NOUN
fbem-28269	47	7	demand	demand	NOUN
fbem-28269	47	8	,	,	PUNCT
fbem-28269	47	9	maintain	maintain	VERB
fbem-28269	47	10	technological	technological	ADJ
fbem-28269	47	11	leadership	leadership	NOUN
fbem-28269	47	12	,	,	PUNCT
fbem-28269	47	13	and	and	CCONJ
fbem-28269	47	14	remain	remain	VERB
fbem-28269	47	15	competitive	competitive	ADJ
fbem-28269	47	16	.	.	PUNCT
fbem-28269	48	1	therefore	therefore	ADV
fbem-28269	48	2	,	,	PUNCT
fbem-28269	48	3	cross	cross	ADJ
fbem-28269	48	4	-	-	ADJ
fbem-28269	48	5	border	border	ADJ
fbem-28269	48	6	export	export	NOUN
fbem-28269	48	7	e	e	PROPN
fbem-28269	48	8	-	-	NOUN
fbem-28269	48	9	commerce	commerce	NOUN
fbem-28269	48	10	enterprises	enterprise	NOUN
fbem-28269	48	11	of	of	ADP
fbem-28269	48	12	a	a	DET
fbem-28269	48	13	certain	certain	ADJ
fbem-28269	48	14	scale	scale	NOUN
fbem-28269	48	15	should	should	AUX
fbem-28269	48	16	prioritize	prioritize	VERB
fbem-28269	48	17	information	information	NOUN
fbem-28269	48	18	system	system	NOUN
fbem-28269	48	19	strategic	strategic	ADJ
fbem-28269	48	20	planning	planning	NOUN
fbem-28269	48	21	.	.	PUNCT
fbem-28269	49	1	they	they	PRON
fbem-28269	49	2	should	should	AUX
fbem-28269	49	3	develop	develop	VERB
fbem-28269	49	4	a	a	DET
fbem-28269	49	5	strategic	strategic	ADJ
fbem-28269	49	6	plan	plan	NOUN
fbem-28269	49	7	for	for	ADP
fbem-28269	49	8	system	system	NOUN
fbem-28269	49	9	construction	construction	NOUN
fbem-28269	49	10	based	base	VERB
fbem-28269	49	11	on	on	ADP
fbem-28269	49	12	strategic	strategic	ADJ
fbem-28269	49	13	goals	goal	NOUN
fbem-28269	49	14	and	and	CCONJ
fbem-28269	49	15	break	break	VERB
fbem-28269	49	16	this	this	DET
fbem-28269	49	17	plan	plan	NOUN
fbem-28269	49	18	into	into	ADP
fbem-28269	49	19	specific	specific	ADJ
fbem-28269	49	20	projects	project	NOUN
fbem-28269	49	21	for	for	ADP
fbem-28269	49	22	each	each	DET
fbem-28269	49	23	phase	phase	NOUN
fbem-28269	49	24	.	.	PUNCT
fbem-28269	50	1	this	this	PRON
fbem-28269	50	2	requires	require	VERB
fbem-28269	50	3	not	not	PART
fbem-28269	50	4	only	only	ADV
fbem-28269	50	5	the	the	DET
fbem-28269	50	6	participation	participation	NOUN
fbem-28269	50	7	of	of	ADP
fbem-28269	50	8	the	the	DET
fbem-28269	50	9	it	it	PROPN
fbem-28269	50	10	department	department	NOUN
fbem-28269	50	11	but	but	CCONJ
fbem-28269	50	12	also	also	ADV
fbem-28269	50	13	close	close	VERB
fbem-28269	50	14	collaboration	collaboration	NOUN
fbem-28269	50	15	and	and	CCONJ
fbem-28269	50	16	coordination	coordination	NOUN
fbem-28269	50	17	with	with	ADP
fbem-28269	50	18	departments	department	NOUN
fbem-28269	50	19	such	such	ADJ
fbem-28269	50	20	as	as	ADP
fbem-28269	50	21	marketing	marketing	NOUN
fbem-28269	50	22	,	,	PUNCT
fbem-28269	50	23	supply	supply	NOUN
fbem-28269	50	24	chain	chain	NOUN
fbem-28269	50	25	,	,	PUNCT
fbem-28269	50	26	and	and	CCONJ
fbem-28269	50	27	finance	finance	NOUN
fbem-28269	50	28	.	.	PUNCT
fbem-28269	51	1	additionally	additionally	ADV
fbem-28269	51	2	,	,	PUNCT
fbem-28269	51	3	the	the	DET
fbem-28269	51	4	support	support	NOUN
fbem-28269	51	5	and	and	CCONJ
fbem-28269	51	6	guidance	guidance	NOUN
fbem-28269	51	7	from	from	ADP
fbem-28269	51	8	the	the	DET
fbem-28269	51	9	governance	governance	NOUN
fbem-28269	51	10	layer	layer	NOUN
fbem-28269	51	11	and	and	CCONJ
fbem-28269	51	12	senior	senior	ADJ
fbem-28269	51	13	management	management	NOUN
fbem-28269	51	14	are	be	AUX
fbem-28269	51	15	crucial	crucial	ADJ
fbem-28269	51	16	,	,	PUNCT
fbem-28269	51	17	as	as	SCONJ
fbem-28269	51	18	they	they	PRON
fbem-28269	51	19	can	can	AUX
fbem-28269	51	20	provide	provide	VERB
fbem-28269	51	21	strategic	strategic	ADJ
fbem-28269	51	22	direction	direction	NOUN
fbem-28269	51	23	for	for	ADP
fbem-28269	51	24	system	system	NOUN
fbem-28269	51	25	development	development	NOUN
fbem-28269	51	26	and	and	CCONJ
fbem-28269	51	27	ensure	ensure	VERB
fbem-28269	51	28	the	the	DET
fbem-28269	51	29	necessary	necessary	ADJ
fbem-28269	51	30	resources	resource	NOUN
fbem-28269	51	31	and	and	CCONJ
fbem-28269	51	32	support	support	NOUN
fbem-28269	51	33	are	be	AUX
fbem-28269	51	34	available	available	ADJ
fbem-28269	51	35	for	for	ADP
fbem-28269	51	36	the	the	DET
fbem-28269	51	37	projects	project	NOUN
fbem-28269	51	38	.	.	PUNCT
fbem-28269	52	1	3.2	3.2	NUM
fbem-28269	52	2	.	.	X
fbem-28269	52	3	utilizing	utilize	VERB
fbem-28269	52	4	cutting	cutting	NOUN
fbem-28269	52	5	-	-	PUNCT
fbem-28269	52	6	edge	edge	NOUN
fbem-28269	52	7	technologies	technology	NOUN
fbem-28269	52	8	such	such	ADJ
fbem-28269	52	9	as	as	ADP
fbem-28269	52	10	artificial	artificial	ADJ
fbem-28269	52	11	intelligence	intelligence	NOUN
fbem-28269	52	12	with	with	ADP
fbem-28269	52	13	the	the	DET
fbem-28269	52	14	rapid	rapid	ADJ
fbem-28269	52	15	development	development	NOUN
fbem-28269	52	16	of	of	ADP
fbem-28269	52	17	new	new	ADJ
fbem-28269	52	18	technologies	technology	NOUN
fbem-28269	52	19	,	,	PUNCT
fbem-28269	52	20	the	the	DET
fbem-28269	52	21	use	use	NOUN
fbem-28269	52	22	of	of	ADP
fbem-28269	52	23	cutting	cut	VERB
fbem-28269	52	24	-	-	PUNCT
fbem-28269	52	25	edge	edge	NOUN
fbem-28269	52	26	technologies	technology	NOUN
fbem-28269	52	27	like	like	ADP
fbem-28269	52	28	artificial	artificial	ADJ
fbem-28269	52	29	intelligence	intelligence	NOUN
fbem-28269	52	30	(	(	PUNCT
fbem-28269	52	31	ai	ai	NOUN
fbem-28269	52	32	)	)	PUNCT
fbem-28269	52	33	has	have	AUX
fbem-28269	52	34	provided	provide	VERB
fbem-28269	52	35	cross	cross	ADJ
fbem-28269	52	36	-	-	ADJ
fbem-28269	52	37	border	border	ADJ
fbem-28269	52	38	export	export	NOUN
fbem-28269	52	39	e	e	PROPN
fbem-28269	52	40	-	-	NOUN
fbem-28269	52	41	commerce	commerce	NOUN
fbem-28269	52	42	enterprises	enterprise	NOUN
fbem-28269	52	43	with	with	ADP
fbem-28269	52	44	strategies	strategy	NOUN
fbem-28269	52	45	to	to	PART
fbem-28269	52	46	manage	manage	VERB
fbem-28269	52	47	risks	risk	NOUN
fbem-28269	52	48	,	,	PUNCT
fbem-28269	52	49	particularly	particularly	ADV
fbem-28269	52	50	in	in	ADP
fbem-28269	52	51	the	the	DET
fbem-28269	52	52	area	area	NOUN
fbem-28269	52	53	of	of	ADP
fbem-28269	52	54	marketing	marketing	NOUN
fbem-28269	52	55	fraud	fraud	NOUN
fbem-28269	52	56	.	.	PUNCT
fbem-28269	53	1	ai	ai	VERB
fbem-28269	53	2	-	-	PUNCT
fbem-28269	53	3	based	base	VERB
fbem-28269	53	4	risk	risk	NOUN
fbem-28269	53	5	control	control	NOUN
fbem-28269	53	6	can	can	AUX
fbem-28269	53	7	leverage	leverage	VERB
fbem-28269	53	8	deep	deep	ADJ
fbem-28269	53	9	learning	learning	NOUN
fbem-28269	53	10	and	and	CCONJ
fbem-28269	53	11	big	big	ADJ
fbem-28269	53	12	data	datum	NOUN
fbem-28269	53	13	analytics	analytic	NOUN
fbem-28269	53	14	to	to	PART
fbem-28269	53	15	monitor	monitor	VERB
fbem-28269	53	16	user	user	NOUN
fbem-28269	53	17	behavior	behavior	NOUN
fbem-28269	53	18	patterns	pattern	NOUN
fbem-28269	53	19	in	in	ADP
fbem-28269	53	20	real	real	ADJ
fbem-28269	53	21	-	-	PUNCT
fbem-28269	53	22	time	time	NOUN
fbem-28269	53	23	,	,	PUNCT
fbem-28269	53	24	identifying	identify	VERB
fbem-28269	53	25	abnormal	abnormal	ADJ
fbem-28269	53	26	purchasing	purchasing	NOUN
fbem-28269	53	27	behaviors	behavior	NOUN
fbem-28269	53	28	such	such	ADJ
fbem-28269	53	29	as	as	ADP
fbem-28269	53	30	frequent	frequent	ADJ
fbem-28269	53	31	returns	return	NOUN
fbem-28269	53	32	or	or	CCONJ
fbem-28269	53	33	unusual	unusual	ADJ
fbem-28269	53	34	buying	buying	NOUN
fbem-28269	53	35	frequency	frequency	NOUN
fbem-28269	53	36	,	,	PUNCT
fbem-28269	53	37	thereby	thereby	ADV
fbem-28269	53	38	detecting	detect	VERB
fbem-28269	53	39	and	and	CCONJ
fbem-28269	53	40	preventing	prevent	VERB
fbem-28269	53	41	"	"	PUNCT
fbem-28269	53	42	free	free	ADJ
fbem-28269	53	43	-	-	PUNCT
fbem-28269	53	44	riding	riding	NOUN
fbem-28269	53	45	"	"	PUNCT
fbem-28269	53	46	(	(	PUNCT
fbem-28269	53	47	fraudulent	fraudulent	ADJ
fbem-28269	53	48	activities	activity	NOUN
fbem-28269	53	49	)	)	PUNCT
fbem-28269	53	50	.	.	PUNCT
fbem-28269	54	1	in	in	ADP
fbem-28269	54	2	terms	term	NOUN
fbem-28269	54	3	of	of	ADP
fbem-28269	54	4	brushing	brush	VERB
fbem-28269	54	5	(	(	PUNCT
fbem-28269	54	6	artificially	artificially	ADV
fbem-28269	54	7	inflating	inflate	VERB
fbem-28269	54	8	sales	sale	NOUN
fbem-28269	54	9	)	)	PUNCT
fbem-28269	54	10	,	,	PUNCT
fbem-28269	54	11	cross	cross	ADJ
fbem-28269	54	12	-	-	ADJ
fbem-28269	54	13	border	border	ADJ
fbem-28269	54	14	e	e	PROPN
fbem-28269	54	15	-	-	NOUN
fbem-28269	54	16	commerce	commerce	NOUN
fbem-28269	54	17	enterprises	enterprise	NOUN
fbem-28269	54	18	can	can	AUX
fbem-28269	54	19	analyze	analyze	VERB
fbem-28269	54	20	user	user	NOUN
fbem-28269	54	21	access	access	NOUN
fbem-28269	54	22	paths	path	NOUN
fbem-28269	54	23	,	,	PUNCT
fbem-28269	54	24	click	click	VERB
fbem-28269	54	25	-	-	PUNCT
fbem-28269	54	26	through	through	ADP
fbem-28269	54	27	rates	rate	NOUN
fbem-28269	54	28	,	,	PUNCT
fbem-28269	54	29	time	time	NOUN
fbem-28269	54	30	spent	spend	VERB
fbem-28269	54	31	on	on	ADP
fbem-28269	54	32	pages	page	NOUN
fbem-28269	54	33	,	,	PUNCT
fbem-28269	54	34	and	and	CCONJ
fbem-28269	54	35	other	other	ADJ
fbem-28269	54	36	dimensions	dimension	NOUN
fbem-28269	54	37	to	to	PART
fbem-28269	54	38	differentiate	differentiate	VERB
fbem-28269	54	39	real	real	ADJ
fbem-28269	54	40	users	user	NOUN
fbem-28269	54	41	from	from	ADP
fbem-28269	54	42	bots	bot	NOUN
fbem-28269	54	43	,	,	PUNCT
fbem-28269	54	44	accurately	accurately	ADV
fbem-28269	54	45	identifying	identify	VERB
fbem-28269	54	46	fake	fake	ADJ
fbem-28269	54	47	traffic	traffic	NOUN
fbem-28269	54	48	and	and	CCONJ
fbem-28269	54	49	preventing	prevent	VERB
fbem-28269	54	50	inflated	inflated	ADJ
fbem-28269	54	51	product	product	NOUN
fbem-28269	54	52	sales	sale	NOUN
fbem-28269	54	53	.	.	PUNCT
fbem-28269	55	1	ai	ai	VERB
fbem-28269	55	2	can	can	AUX
fbem-28269	55	3	also	also	ADV
fbem-28269	55	4	be	be	AUX
fbem-28269	55	5	applied	apply	VERB
fbem-28269	55	6	to	to	PART
fbem-28269	55	7	manage	manage	VERB
fbem-28269	55	8	review	review	NOUN
fbem-28269	55	9	systems	system	NOUN
fbem-28269	55	10	by	by	ADP
fbem-28269	55	11	using	use	VERB
fbem-28269	55	12	natural	natural	ADJ
fbem-28269	55	13	language	language	NOUN
fbem-28269	55	14	processing	processing	NOUN
fbem-28269	55	15	technology	technology	NOUN
fbem-28269	55	16	to	to	PART
fbem-28269	55	17	analyze	analyze	VERB
fbem-28269	55	18	review	review	NOUN
fbem-28269	55	19	content	content	NOUN
fbem-28269	55	20	and	and	CCONJ
fbem-28269	55	21	identify	identify	VERB
fbem-28269	55	22	fake	fake	ADJ
fbem-28269	55	23	reviews	review	NOUN
fbem-28269	55	24	that	that	PRON
fbem-28269	55	25	do	do	AUX
fbem-28269	55	26	not	not	PART
fbem-28269	55	27	align	align	VERB
fbem-28269	55	28	with	with	ADP
fbem-28269	55	29	actual	actual	ADJ
fbem-28269	55	30	purchase	purchase	NOUN
fbem-28269	55	31	behavior	behavior	NOUN
fbem-28269	55	32	,	,	PUNCT
fbem-28269	55	33	ensuring	ensure	VERB
fbem-28269	55	34	the	the	DET
fbem-28269	55	35	authenticity	authenticity	NOUN
fbem-28269	55	36	and	and	CCONJ
fbem-28269	55	37	reliability	reliability	NOUN
fbem-28269	55	38	of	of	ADP
fbem-28269	55	39	the	the	DET
fbem-28269	55	40	review	review	NOUN
fbem-28269	55	41	system	system	NOUN
fbem-28269	55	42	.	.	PUNCT
fbem-28269	56	1	however	however	ADV
fbem-28269	56	2	,	,	PUNCT
fbem-28269	56	3	the	the	DET
fbem-28269	56	4	application	application	NOUN
fbem-28269	56	5	of	of	ADP
fbem-28269	56	6	ai	ai	NOUN
fbem-28269	56	7	must	must	AUX
fbem-28269	56	8	also	also	ADV
fbem-28269	56	9	address	address	VERB
fbem-28269	56	10	data	datum	NOUN
fbem-28269	56	11	privacy	privacy	NOUN
fbem-28269	56	12	and	and	CCONJ
fbem-28269	56	13	security	security	NOUN
fbem-28269	56	14	concerns	concern	NOUN
fbem-28269	56	15	.	.	PUNCT
fbem-28269	57	1	when	when	SCONJ
fbem-28269	57	2	crossborder	crossborder	NOUN
fbem-28269	57	3	e	e	NOUN
fbem-28269	57	4	-	-	NOUN
fbem-28269	57	5	commerce	commerce	NOUN
fbem-28269	57	6	enterprises	enterprise	NOUN
fbem-28269	57	7	use	use	VERB
fbem-28269	57	8	ai	ai	VERB
fbem-28269	57	9	for	for	ADP
fbem-28269	57	10	risk	risk	NOUN
fbem-28269	57	11	control	control	NOUN
fbem-28269	57	12	,	,	PUNCT
fbem-28269	57	13	they	they	PRON
fbem-28269	57	14	must	must	AUX
fbem-28269	57	15	ensure	ensure	VERB
fbem-28269	57	16	compliance	compliance	NOUN
fbem-28269	57	17	with	with	ADP
fbem-28269	57	18	data	datum	NOUN
fbem-28269	57	19	protection	protection	NOUN
fbem-28269	57	20	regulations	regulation	NOUN
fbem-28269	57	21	and	and	CCONJ
fbem-28269	57	22	protect	protect	VERB
fbem-28269	57	23	consumer	consumer	NOUN
fbem-28269	57	24	privacy	privacy	NOUN
fbem-28269	57	25	rights	right	NOUN
fbem-28269	57	26	.	.	PUNCT
fbem-28269	58	1	additionally	additionally	ADV
fbem-28269	58	2	,	,	PUNCT
fbem-28269	58	3	the	the	DET
fbem-28269	58	4	decisionmaking	decisionmake	VERB
fbem-28269	58	5	processes	process	NOUN
fbem-28269	58	6	of	of	ADP
fbem-28269	58	7	ai	ai	PROPN
fbem-28269	58	8	systems	system	NOUN
fbem-28269	58	9	need	need	VERB
fbem-28269	58	10	to	to	PART
fbem-28269	58	11	remain	remain	VERB
fbem-28269	58	12	transparent	transparent	ADJ
fbem-28269	58	13	,	,	PUNCT
fbem-28269	58	14	ensuring	ensure	VERB
fbem-28269	58	15	their	their	PRON
fbem-28269	58	16	decisions	decision	NOUN
fbem-28269	58	17	are	be	AUX
fbem-28269	58	18	explainable	explainable	ADJ
fbem-28269	58	19	in	in	ADP
fbem-28269	58	20	order	order	NOUN
fbem-28269	58	21	to	to	PART
fbem-28269	58	22	maintain	maintain	VERB
fbem-28269	58	23	fairness	fairness	NOUN
fbem-28269	58	24	and	and	CCONJ
fbem-28269	58	25	credibility	credibility	NOUN
fbem-28269	58	26	.	.	PUNCT
fbem-28269	59	1	3.3	3.3	NUM
fbem-28269	59	2	.	.	PUNCT
fbem-28269	60	1	building	build	VERB
fbem-28269	60	2	an	an	DET
fbem-28269	60	3	integrated	integrate	VERB
fbem-28269	60	4	business	business	NOUN
fbem-28269	60	5	and	and	CCONJ
fbem-28269	60	6	financial	financial	ADJ
fbem-28269	60	7	information	information	NOUN
fbem-28269	60	8	system	system	NOUN
fbem-28269	60	9	in	in	ADP
fbem-28269	60	10	the	the	DET
fbem-28269	60	11	cross	cross	ADJ
fbem-28269	60	12	-	-	ADJ
fbem-28269	60	13	border	border	ADJ
fbem-28269	60	14	export	export	NOUN
fbem-28269	60	15	e	e	PROPN
fbem-28269	60	16	-	-	PROPN
fbem-28269	60	17	commerce	commerce	NOUN
fbem-28269	60	18	sector	sector	NOUN
fbem-28269	60	19	,	,	PUNCT
fbem-28269	60	20	the	the	DET
fbem-28269	60	21	inefficiency	inefficiency	NOUN
fbem-28269	60	22	of	of	ADP
fbem-28269	60	23	traditional	traditional	ADJ
fbem-28269	60	24	business	business	NOUN
fbem-28269	60	25	and	and	CCONJ
fbem-28269	60	26	financial	financial	ADJ
fbem-28269	60	27	systems	system	NOUN
fbem-28269	60	28	has	have	AUX
fbem-28269	60	29	always	always	ADV
fbem-28269	60	30	been	be	AUX
fbem-28269	60	31	a	a	DET
fbem-28269	60	32	pain	pain	NOUN
fbem-28269	60	33	point	point	NOUN
fbem-28269	60	34	in	in	ADP
fbem-28269	60	35	operations	operation	NOUN
fbem-28269	60	36	.	.	PUNCT
fbem-28269	61	1	by	by	ADP
fbem-28269	61	2	building	build	VERB
fbem-28269	61	3	an	an	DET
fbem-28269	61	4	integrated	integrate	VERB
fbem-28269	61	5	business	business	NOUN
fbem-28269	61	6	and	and	CCONJ
fbem-28269	61	7	financial	financial	ADJ
fbem-28269	61	8	information	information	NOUN
fbem-28269	61	9	system	system	NOUN
fbem-28269	61	10	,	,	PUNCT
fbem-28269	61	11	crossborder	crossborder	NOUN
fbem-28269	61	12	export	export	NOUN
fbem-28269	61	13	e	e	PROPN
fbem-28269	61	14	-	-	NOUN
fbem-28269	61	15	commerce	commerce	NOUN
fbem-28269	61	16	enterprises	enterprise	NOUN
fbem-28269	61	17	can	can	AUX
fbem-28269	61	18	significantly	significantly	ADV
fbem-28269	61	19	202	202	NUM
fbem-28269	61	20	improve	improve	VERB
fbem-28269	61	21	management	management	NOUN
fbem-28269	61	22	efficiency	efficiency	NOUN
fbem-28269	61	23	and	and	CCONJ
fbem-28269	61	24	optimize	optimize	VERB
fbem-28269	61	25	resource	resource	NOUN
fbem-28269	61	26	allocation	allocation	NOUN
fbem-28269	61	27	.	.	PUNCT
fbem-28269	62	1	integration	integration	NOUN
fbem-28269	62	2	emphasizes	emphasize	VERB
fbem-28269	62	3	the	the	DET
fbem-28269	62	4	seamless	seamless	ADJ
fbem-28269	62	5	connection	connection	NOUN
fbem-28269	62	6	of	of	ADP
fbem-28269	62	7	internal	internal	ADJ
fbem-28269	62	8	business	business	NOUN
fbem-28269	62	9	and	and	CCONJ
fbem-28269	62	10	financial	financial	ADJ
fbem-28269	62	11	processes	process	NOUN
fbem-28269	62	12	,	,	PUNCT
fbem-28269	62	13	while	while	SCONJ
fbem-28269	62	14	also	also	ADV
fbem-28269	62	15	integrating	integrate	VERB
fbem-28269	62	16	internal	internal	ADJ
fbem-28269	62	17	systems	system	NOUN
fbem-28269	62	18	with	with	ADP
fbem-28269	62	19	external	external	ADJ
fbem-28269	62	20	e	e	PROPN
fbem-28269	62	21	-	-	ADJ
fbem-28269	62	22	commerce	commerce	NOUN
fbem-28269	62	23	platform	platform	NOUN
fbem-28269	62	24	data	datum	NOUN
fbem-28269	62	25	in	in	ADP
fbem-28269	62	26	real	real	ADJ
fbem-28269	62	27	-	-	PUNCT
fbem-28269	62	28	time	time	NOUN
fbem-28269	62	29	.	.	PUNCT
fbem-28269	63	1	this	this	PRON
fbem-28269	63	2	enables	enable	VERB
fbem-28269	63	3	seamless	seamless	ADJ
fbem-28269	63	4	data	datum	NOUN
fbem-28269	63	5	sharing	sharing	NOUN
fbem-28269	63	6	and	and	CCONJ
fbem-28269	63	7	synchronization	synchronization	NOUN
fbem-28269	63	8	between	between	ADP
fbem-28269	63	9	internal	internal	ADJ
fbem-28269	63	10	operations	operation	NOUN
fbem-28269	63	11	and	and	CCONJ
fbem-28269	63	12	external	external	ADJ
fbem-28269	63	13	platforms	platform	NOUN
fbem-28269	63	14	,	,	PUNCT
fbem-28269	63	15	helping	help	VERB
fbem-28269	63	16	businesses	business	NOUN
fbem-28269	63	17	monitor	monitor	VERB
fbem-28269	63	18	sales	sale	NOUN
fbem-28269	63	19	and	and	CCONJ
fbem-28269	63	20	inventory	inventory	NOUN
fbem-28269	63	21	status	status	NOUN
fbem-28269	63	22	in	in	ADP
fbem-28269	63	23	real	real	ADJ
fbem-28269	63	24	-	-	PUNCT
fbem-28269	63	25	time	time	NOUN
fbem-28269	63	26	and	and	CCONJ
fbem-28269	63	27	respond	respond	VERB
fbem-28269	63	28	quickly	quickly	ADV
fbem-28269	63	29	.	.	PUNCT
fbem-28269	64	1	furthermore	furthermore	ADV
fbem-28269	64	2	,	,	PUNCT
fbem-28269	64	3	integrated	integrated	ADJ
fbem-28269	64	4	systems	system	NOUN
fbem-28269	64	5	also	also	ADV
fbem-28269	64	6	include	include	VERB
fbem-28269	64	7	the	the	DET
fbem-28269	64	8	optimization	optimization	NOUN
fbem-28269	64	9	of	of	ADP
fbem-28269	64	10	decision	decision	NOUN
fbem-28269	64	11	support	support	NOUN
fbem-28269	64	12	systems	system	NOUN
fbem-28269	64	13	.	.	PUNCT
fbem-28269	65	1	by	by	ADP
fbem-28269	65	2	constructing	construct	VERB
fbem-28269	65	3	a	a	DET
fbem-28269	65	4	unified	unified	ADJ
fbem-28269	65	5	information	information	NOUN
fbem-28269	65	6	platform	platform	NOUN
fbem-28269	65	7	,	,	PUNCT
fbem-28269	65	8	cross	cross	ADJ
fbem-28269	65	9	-	-	ADJ
fbem-28269	65	10	border	border	ADJ
fbem-28269	65	11	e	e	PROPN
fbem-28269	65	12	-	-	NOUN
fbem-28269	65	13	commerce	commerce	NOUN
fbem-28269	65	14	enterprises	enterprise	NOUN
fbem-28269	65	15	can	can	AUX
fbem-28269	65	16	gain	gain	VERB
fbem-28269	65	17	comprehensive	comprehensive	ADJ
fbem-28269	65	18	control	control	NOUN
fbem-28269	65	19	over	over	ADP
fbem-28269	65	20	the	the	DET
fbem-28269	65	21	supply	supply	NOUN
fbem-28269	65	22	chain	chain	NOUN
fbem-28269	65	23	,	,	PUNCT
fbem-28269	65	24	manage	manage	VERB
fbem-28269	65	25	each	each	DET
fbem-28269	65	26	link	link	NOUN
fbem-28269	65	27	in	in	ADP
fbem-28269	65	28	detail	detail	NOUN
fbem-28269	65	29	,	,	PUNCT
fbem-28269	65	30	and	and	CCONJ
fbem-28269	65	31	improve	improve	VERB
fbem-28269	65	32	customer	customer	NOUN
fbem-28269	65	33	satisfaction	satisfaction	NOUN
fbem-28269	65	34	.	.	PUNCT
fbem-28269	66	1	in	in	ADP
fbem-28269	66	2	terms	term	NOUN
fbem-28269	66	3	of	of	ADP
fbem-28269	66	4	tax	tax	NOUN
fbem-28269	66	5	risks	risk	NOUN
fbem-28269	66	6	,	,	PUNCT
fbem-28269	66	7	an	an	DET
fbem-28269	66	8	integrated	integrate	VERB
fbem-28269	66	9	system	system	NOUN
fbem-28269	66	10	enables	enable	VERB
fbem-28269	66	11	enterprises	enterprise	NOUN
fbem-28269	66	12	to	to	PART
fbem-28269	66	13	collect	collect	VERB
fbem-28269	66	14	,	,	PUNCT
fbem-28269	66	15	organize	organize	VERB
fbem-28269	66	16	,	,	PUNCT
fbem-28269	66	17	and	and	CCONJ
fbem-28269	66	18	analyze	analyze	VERB
fbem-28269	66	19	crossborder	crossborder	NOUN
fbem-28269	66	20	transaction	transaction	NOUN
fbem-28269	66	21	tax	tax	NOUN
fbem-28269	66	22	data	datum	NOUN
fbem-28269	66	23	in	in	ADP
fbem-28269	66	24	real	real	ADJ
fbem-28269	66	25	-	-	PUNCT
fbem-28269	66	26	time	time	NOUN
fbem-28269	66	27	,	,	PUNCT
fbem-28269	66	28	including	include	VERB
fbem-28269	66	29	order	order	NOUN
fbem-28269	66	30	information	information	NOUN
fbem-28269	66	31	,	,	PUNCT
fbem-28269	66	32	customs	custom	NOUN
fbem-28269	66	33	clearance	clearance	NOUN
fbem-28269	66	34	documents	document	NOUN
fbem-28269	66	35	,	,	PUNCT
fbem-28269	66	36	and	and	CCONJ
fbem-28269	66	37	logistics	logistic	NOUN
fbem-28269	66	38	status	status	NOUN
fbem-28269	66	39	.	.	PUNCT
fbem-28269	67	1	automated	automate	VERB
fbem-28269	67	2	compliance	compliance	NOUN
fbem-28269	67	3	checks	check	NOUN
fbem-28269	67	4	and	and	CCONJ
fbem-28269	67	5	declaration	declaration	NOUN
fbem-28269	67	6	processes	process	NOUN
fbem-28269	67	7	can	can	AUX
fbem-28269	67	8	help	help	VERB
fbem-28269	67	9	ensure	ensure	VERB
fbem-28269	67	10	timely	timely	ADJ
fbem-28269	67	11	tax	tax	NOUN
fbem-28269	67	12	reporting	reporting	NOUN
fbem-28269	67	13	.	.	PUNCT
fbem-28269	68	1	by	by	ADP
fbem-28269	68	2	connecting	connect	VERB
fbem-28269	68	3	with	with	ADP
fbem-28269	68	4	tax	tax	NOUN
fbem-28269	68	5	and	and	CCONJ
fbem-28269	68	6	customs	custom	NOUN
fbem-28269	68	7	authorities	authority	NOUN
fbem-28269	68	8	in	in	ADP
fbem-28269	68	9	different	different	ADJ
fbem-28269	68	10	countries	country	NOUN
fbem-28269	68	11	,	,	PUNCT
fbem-28269	68	12	the	the	DET
fbem-28269	68	13	system	system	NOUN
fbem-28269	68	14	can	can	AUX
fbem-28269	68	15	automatically	automatically	ADV
fbem-28269	68	16	verify	verify	VERB
fbem-28269	68	17	the	the	DET
fbem-28269	68	18	consistency	consistency	NOUN
fbem-28269	68	19	of	of	ADP
fbem-28269	68	20	export	export	NOUN
fbem-28269	68	21	customs	custom	NOUN
fbem-28269	68	22	declarations	declaration	NOUN
fbem-28269	68	23	and	and	CCONJ
fbem-28269	68	24	domestic	domestic	ADJ
fbem-28269	68	25	procurement	procurement	NOUN
fbem-28269	68	26	data	datum	NOUN
fbem-28269	68	27	,	,	PUNCT
fbem-28269	68	28	generating	generate	VERB
fbem-28269	68	29	corresponding	correspond	VERB
fbem-28269	68	30	export	export	NOUN
fbem-28269	68	31	tax	tax	NOUN
fbem-28269	68	32	refund	refund	NOUN
fbem-28269	68	33	lists	list	NOUN
fbem-28269	68	34	and	and	CCONJ
fbem-28269	68	35	declarations	declaration	NOUN
fbem-28269	68	36	.	.	PUNCT
fbem-28269	69	1	this	this	PRON
fbem-28269	69	2	can	can	AUX
fbem-28269	69	3	significantly	significantly	ADV
fbem-28269	69	4	reduce	reduce	VERB
fbem-28269	69	5	human	human	ADJ
fbem-28269	69	6	errors	error	NOUN
fbem-28269	69	7	and	and	CCONJ
fbem-28269	69	8	improve	improve	VERB
fbem-28269	69	9	reporting	report	VERB
fbem-28269	69	10	efficiency	efficiency	NOUN
fbem-28269	69	11	.	.	PUNCT
fbem-28269	70	1	additionally	additionally	ADV
fbem-28269	70	2	,	,	PUNCT
fbem-28269	70	3	an	an	DET
fbem-28269	70	4	integrated	integrated	ADJ
fbem-28269	70	5	business	business	NOUN
fbem-28269	70	6	and	and	CCONJ
fbem-28269	70	7	financial	financial	ADJ
fbem-28269	70	8	information	information	NOUN
fbem-28269	70	9	system	system	NOUN
fbem-28269	70	10	can	can	AUX
fbem-28269	70	11	help	help	VERB
fbem-28269	70	12	cross	cross	ADJ
fbem-28269	70	13	-	-	ADJ
fbem-28269	70	14	border	border	ADJ
fbem-28269	70	15	e	e	PROPN
fbem-28269	70	16	-	-	NOUN
fbem-28269	70	17	commerce	commerce	NOUN
fbem-28269	70	18	enterprises	enterprise	NOUN
fbem-28269	70	19	with	with	ADP
fbem-28269	70	20	tax	tax	NOUN
fbem-28269	70	21	risk	risk	NOUN
fbem-28269	70	22	early	early	ADJ
fbem-28269	70	23	warning	warning	NOUN
fbem-28269	70	24	and	and	CCONJ
fbem-28269	70	25	monitoring	monitoring	NOUN
fbem-28269	70	26	.	.	PUNCT
fbem-28269	71	1	by	by	ADP
fbem-28269	71	2	analyzing	analyze	VERB
fbem-28269	71	3	enterprise	enterprise	NOUN
fbem-28269	71	4	transaction	transaction	NOUN
fbem-28269	71	5	data	datum	NOUN
fbem-28269	71	6	,	,	PUNCT
fbem-28269	71	7	changes	change	NOUN
fbem-28269	71	8	in	in	ADP
fbem-28269	71	9	tax	tax	NOUN
fbem-28269	71	10	policies	policy	NOUN
fbem-28269	71	11	,	,	PUNCT
fbem-28269	71	12	and	and	CCONJ
fbem-28269	71	13	other	other	ADJ
fbem-28269	71	14	factors	factor	NOUN
fbem-28269	71	15	,	,	PUNCT
fbem-28269	71	16	the	the	DET
fbem-28269	71	17	system	system	NOUN
fbem-28269	71	18	can	can	AUX
fbem-28269	71	19	conduct	conduct	VERB
fbem-28269	71	20	intelligent	intelligent	ADJ
fbem-28269	71	21	risk	risk	NOUN
fbem-28269	71	22	analysis	analysis	NOUN
fbem-28269	71	23	and	and	CCONJ
fbem-28269	71	24	forecasting	forecasting	NOUN
fbem-28269	71	25	to	to	PART
fbem-28269	71	26	avoid	avoid	VERB
fbem-28269	71	27	or	or	CCONJ
fbem-28269	71	28	mitigate	mitigate	VERB
fbem-28269	71	29	the	the	DET
fbem-28269	71	30	impact	impact	NOUN
fbem-28269	71	31	of	of	ADP
fbem-28269	71	32	tax	tax	NOUN
fbem-28269	71	33	risks	risk	NOUN
fbem-28269	71	34	.	.	PUNCT
fbem-28269	72	1	3.4	3.4	NUM
fbem-28269	72	2	.	.	PUNCT
fbem-28269	72	3	timely	timely	ADJ
fbem-28269	72	4	system	system	NOUN
fbem-28269	72	5	upgrades	upgrade	NOUN
fbem-28269	72	6	to	to	PART
fbem-28269	72	7	respond	respond	VERB
fbem-28269	72	8	to	to	ADP
fbem-28269	72	9	changes	change	NOUN
fbem-28269	72	10	in	in	ADP
fbem-28269	72	11	laws	law	NOUN
fbem-28269	72	12	and	and	CCONJ
fbem-28269	72	13	regulations	regulation	NOUN
fbem-28269	72	14	cross	cross	ADJ
fbem-28269	72	15	-	-	ADJ
fbem-28269	72	16	border	border	ADJ
fbem-28269	72	17	export	export	NOUN
fbem-28269	72	18	e	e	PROPN
fbem-28269	72	19	-	-	NOUN
fbem-28269	72	20	commerce	commerce	NOUN
fbem-28269	72	21	enterprises	enterprise	NOUN
fbem-28269	72	22	should	should	AUX
fbem-28269	72	23	promptly	promptly	ADV
fbem-28269	72	24	upgrade	upgrade	VERB
fbem-28269	72	25	their	their	PRON
fbem-28269	72	26	business	business	NOUN
fbem-28269	72	27	and	and	CCONJ
fbem-28269	72	28	financial	financial	ADJ
fbem-28269	72	29	systems	system	NOUN
fbem-28269	72	30	to	to	PART
fbem-28269	72	31	comply	comply	VERB
fbem-28269	72	32	with	with	ADP
fbem-28269	72	33	changes	change	NOUN
fbem-28269	72	34	in	in	ADP
fbem-28269	72	35	the	the	DET
fbem-28269	72	36	laws	law	NOUN
fbem-28269	72	37	and	and	CCONJ
fbem-28269	72	38	regulations	regulation	NOUN
fbem-28269	72	39	of	of	ADP
fbem-28269	72	40	the	the	DET
fbem-28269	72	41	jurisdictions	jurisdiction	NOUN
fbem-28269	72	42	in	in	ADP
fbem-28269	72	43	which	which	PRON
fbem-28269	72	44	they	they	PRON
fbem-28269	72	45	operate	operate	VERB
fbem-28269	72	46	.	.	PUNCT
fbem-28269	73	1	these	these	DET
fbem-28269	73	2	regulations	regulation	NOUN
fbem-28269	73	3	may	may	AUX
fbem-28269	73	4	include	include	VERB
fbem-28269	73	5	tax	tax	NOUN
fbem-28269	73	6	practices	practice	NOUN
fbem-28269	73	7	,	,	PUNCT
fbem-28269	73	8	cross	cross	ADJ
fbem-28269	73	9	-	-	ADJ
fbem-28269	73	10	border	border	ADJ
fbem-28269	73	11	information	information	NOUN
fbem-28269	73	12	security	security	NOUN
fbem-28269	73	13	management	management	NOUN
fbem-28269	73	14	,	,	PUNCT
fbem-28269	73	15	or	or	CCONJ
fbem-28269	73	16	other	other	ADJ
fbem-28269	73	17	areas	area	NOUN
fbem-28269	73	18	related	relate	VERB
fbem-28269	73	19	to	to	ADP
fbem-28269	73	20	cross	cross	ADJ
fbem-28269	73	21	-	-	ADJ
fbem-28269	73	22	border	border	ADJ
fbem-28269	73	23	ecommerce	ecommerce	NOUN
fbem-28269	73	24	operations	operation	NOUN
fbem-28269	73	25	.	.	PUNCT
fbem-28269	74	1	for	for	ADP
fbem-28269	74	2	example	example	NOUN
fbem-28269	74	3	,	,	PUNCT
fbem-28269	74	4	regarding	regard	VERB
fbem-28269	74	5	tax	tax	NOUN
fbem-28269	74	6	regulations	regulation	NOUN
fbem-28269	74	7	,	,	PUNCT
fbem-28269	74	8	cross	cross	ADJ
fbem-28269	74	9	-	-	ADJ
fbem-28269	74	10	border	border	ADJ
fbem-28269	74	11	export	export	NOUN
fbem-28269	74	12	e	e	PROPN
fbem-28269	74	13	-	-	NOUN
fbem-28269	74	14	commerce	commerce	NOUN
fbem-28269	74	15	enterprises	enterprise	NOUN
fbem-28269	74	16	need	need	VERB
fbem-28269	74	17	to	to	PART
fbem-28269	74	18	stay	stay	VERB
fbem-28269	74	19	updated	update	VERB
fbem-28269	74	20	on	on	ADP
fbem-28269	74	21	changes	change	NOUN
fbem-28269	74	22	to	to	ADP
fbem-28269	74	23	the	the	DET
fbem-28269	74	24	european	european	PROPN
fbem-28269	74	25	union	union	PROPN
fbem-28269	74	26	's	's	PART
fbem-28269	74	27	unified	unify	VERB
fbem-28269	74	28	vat	vat	NOUN
fbem-28269	74	29	system	system	NOUN
fbem-28269	74	30	.	.	PUNCT
fbem-28269	75	1	based	base	VERB
fbem-28269	75	2	on	on	ADP
fbem-28269	75	3	changes	change	NOUN
fbem-28269	75	4	to	to	ADP
fbem-28269	75	5	vat	vat	NOUN
fbem-28269	75	6	registration	registration	NOUN
fbem-28269	75	7	and	and	CCONJ
fbem-28269	75	8	declaration	declaration	NOUN
fbem-28269	75	9	thresholds	threshold	NOUN
fbem-28269	75	10	in	in	ADP
fbem-28269	75	11	destination	destination	NOUN
fbem-28269	75	12	countries	country	NOUN
fbem-28269	75	13	,	,	PUNCT
fbem-28269	75	14	enterprises	enterprise	NOUN
fbem-28269	75	15	should	should	AUX
fbem-28269	75	16	timely	timely	ADV
fbem-28269	75	17	update	update	NOUN
fbem-28269	75	18	system	system	NOUN
fbem-28269	75	19	triggers	trigger	VERB
fbem-28269	75	20	to	to	PART
fbem-28269	75	21	avoid	avoid	VERB
fbem-28269	75	22	the	the	DET
fbem-28269	75	23	risk	risk	NOUN
fbem-28269	75	24	of	of	ADP
fbem-28269	75	25	tax	tax	NOUN
fbem-28269	75	26	violations	violation	NOUN
fbem-28269	75	27	due	due	ADP
fbem-28269	75	28	to	to	ADP
fbem-28269	75	29	failure	failure	NOUN
fbem-28269	75	30	to	to	PART
fbem-28269	75	31	declare	declare	VERB
fbem-28269	75	32	once	once	SCONJ
fbem-28269	75	33	the	the	DET
fbem-28269	75	34	threshold	threshold	NOUN
fbem-28269	75	35	is	be	AUX
fbem-28269	75	36	reached	reach	VERB
fbem-28269	75	37	.	.	PUNCT
fbem-28269	76	1	similarly	similarly	ADV
fbem-28269	76	2	,	,	PUNCT
fbem-28269	76	3	in	in	ADP
fbem-28269	76	4	the	the	DET
fbem-28269	76	5	area	area	NOUN
fbem-28269	76	6	of	of	ADP
fbem-28269	76	7	cross	cross	ADJ
fbem-28269	76	8	-	-	ADJ
fbem-28269	76	9	border	border	ADJ
fbem-28269	76	10	information	information	NOUN
fbem-28269	76	11	security	security	NOUN
fbem-28269	76	12	,	,	PUNCT
fbem-28269	76	13	the	the	DET
fbem-28269	76	14	california	california	PROPN
fbem-28269	76	15	consumer	consumer	PROPN
fbem-28269	76	16	privacy	privacy	PROPN
fbem-28269	76	17	act	act	PROPN
fbem-28269	76	18	(	(	PUNCT
fbem-28269	76	19	ccpa	ccpa	NOUN
fbem-28269	76	20	)	)	PUNCT
fbem-28269	76	21	requires	require	VERB
fbem-28269	76	22	businesses	business	NOUN
fbem-28269	76	23	to	to	PART
fbem-28269	76	24	provide	provide	VERB
fbem-28269	76	25	appropriate	appropriate	ADJ
fbem-28269	76	26	transparency	transparency	NOUN
fbem-28269	76	27	,	,	PUNCT
fbem-28269	76	28	security	security	NOUN
fbem-28269	76	29	,	,	PUNCT
fbem-28269	76	30	and	and	CCONJ
fbem-28269	76	31	choice	choice	NOUN
fbem-28269	76	32	when	when	SCONJ
fbem-28269	76	33	handling	handle	VERB
fbem-28269	76	34	the	the	DET
fbem-28269	76	35	personal	personal	ADJ
fbem-28269	76	36	information	information	NOUN
fbem-28269	76	37	of	of	ADP
fbem-28269	76	38	california	california	PROPN
fbem-28269	76	39	residents	resident	NOUN
fbem-28269	76	40	.	.	PUNCT
fbem-28269	77	1	therefore	therefore	ADV
fbem-28269	77	2	,	,	PUNCT
fbem-28269	77	3	when	when	SCONJ
fbem-28269	77	4	cross	cross	ADJ
fbem-28269	77	5	-	-	ADJ
fbem-28269	77	6	border	border	ADJ
fbem-28269	77	7	e	e	PROPN
fbem-28269	77	8	-	-	NOUN
fbem-28269	77	9	commerce	commerce	NOUN
fbem-28269	77	10	businesses	business	NOUN
fbem-28269	77	11	deal	deal	VERB
fbem-28269	77	12	with	with	ADP
fbem-28269	77	13	california	california	PROPN
fbem-28269	77	14	consumers	consumer	NOUN
fbem-28269	77	15	,	,	PUNCT
fbem-28269	77	16	they	they	PRON
fbem-28269	77	17	must	must	AUX
fbem-28269	77	18	comply	comply	VERB
fbem-28269	77	19	with	with	ADP
fbem-28269	77	20	the	the	DET
fbem-28269	77	21	relevant	relevant	ADJ
fbem-28269	77	22	provisions	provision	NOUN
fbem-28269	77	23	of	of	ADP
fbem-28269	77	24	this	this	DET
fbem-28269	77	25	law	law	NOUN
fbem-28269	77	26	regarding	regard	VERB
fbem-28269	77	27	the	the	DET
fbem-28269	77	28	processing	processing	NOUN
fbem-28269	77	29	of	of	ADP
fbem-28269	77	30	personal	personal	ADJ
fbem-28269	77	31	data	datum	NOUN
fbem-28269	77	32	.	.	PUNCT
fbem-28269	78	1	with	with	ADP
fbem-28269	78	2	the	the	DET
fbem-28269	78	3	rapid	rapid	ADJ
fbem-28269	78	4	development	development	NOUN
fbem-28269	78	5	of	of	ADP
fbem-28269	78	6	the	the	DET
fbem-28269	78	7	industry	industry	NOUN
fbem-28269	78	8	,	,	PUNCT
fbem-28269	78	9	laws	law	NOUN
fbem-28269	78	10	and	and	CCONJ
fbem-28269	78	11	regulations	regulation	NOUN
fbem-28269	78	12	related	relate	VERB
fbem-28269	78	13	to	to	ADP
fbem-28269	78	14	cross	cross	ADJ
fbem-28269	78	15	-	-	ADJ
fbem-28269	78	16	border	border	ADJ
fbem-28269	78	17	ecommerce	ecommerce	NOUN
fbem-28269	78	18	in	in	ADP
fbem-28269	78	19	various	various	ADJ
fbem-28269	78	20	countries	country	NOUN
fbem-28269	78	21	and	and	CCONJ
fbem-28269	78	22	regions	region	NOUN
fbem-28269	78	23	are	be	AUX
fbem-28269	78	24	also	also	ADV
fbem-28269	78	25	quickly	quickly	ADV
fbem-28269	78	26	evolving	evolve	VERB
fbem-28269	78	27	.	.	PUNCT
fbem-28269	79	1	therefore	therefore	ADV
fbem-28269	79	2	,	,	PUNCT
fbem-28269	79	3	cross	cross	ADJ
fbem-28269	79	4	-	-	ADJ
fbem-28269	79	5	border	border	ADJ
fbem-28269	79	6	export	export	NOUN
fbem-28269	79	7	e	e	PROPN
fbem-28269	79	8	-	-	NOUN
fbem-28269	79	9	commerce	commerce	NOUN
fbem-28269	79	10	enterprises	enterprise	NOUN
fbem-28269	79	11	should	should	AUX
fbem-28269	79	12	continuously	continuously	ADV
fbem-28269	79	13	update	update	VERB
fbem-28269	79	14	their	their	PRON
fbem-28269	79	15	understanding	understanding	NOUN
fbem-28269	79	16	of	of	ADP
fbem-28269	79	17	these	these	DET
fbem-28269	79	18	laws	law	NOUN
fbem-28269	79	19	and	and	CCONJ
fbem-28269	79	20	regulations	regulation	NOUN
fbem-28269	79	21	,	,	PUNCT
fbem-28269	79	22	adjust	adjust	VERB
fbem-28269	79	23	strategies	strategy	NOUN
fbem-28269	79	24	in	in	ADP
fbem-28269	79	25	a	a	DET
fbem-28269	79	26	timely	timely	ADJ
fbem-28269	79	27	manner	manner	NOUN
fbem-28269	79	28	,	,	PUNCT
fbem-28269	79	29	and	and	CCONJ
fbem-28269	79	30	ensure	ensure	VERB
fbem-28269	79	31	that	that	SCONJ
fbem-28269	79	32	their	their	PRON
fbem-28269	79	33	information	information	NOUN
fbem-28269	79	34	systems	system	NOUN
fbem-28269	79	35	adapt	adapt	VERB
fbem-28269	79	36	to	to	ADP
fbem-28269	79	37	policy	policy	NOUN
fbem-28269	79	38	changes	change	NOUN
fbem-28269	79	39	and	and	CCONJ
fbem-28269	79	40	technological	technological	ADJ
fbem-28269	79	41	developments	development	NOUN
fbem-28269	79	42	.	.	PUNCT
fbem-28269	80	1	3.5	3.5	NUM
fbem-28269	80	2	.	.	PUNCT
fbem-28269	80	3	standardizing	standardize	VERB
fbem-28269	80	4	information	information	NOUN
fbem-28269	80	5	system	system	NOUN
fbem-28269	80	6	development	development	NOUN
fbem-28269	80	7	and	and	CCONJ
fbem-28269	80	8	change	change	NOUN
fbem-28269	80	9	management	management	NOUN
fbem-28269	80	10	for	for	ADP
fbem-28269	80	11	cross	cross	ADJ
fbem-28269	80	12	-	-	ADJ
fbem-28269	80	13	border	border	ADJ
fbem-28269	80	14	export	export	NOUN
fbem-28269	80	15	e	e	PROPN
fbem-28269	80	16	-	-	PROPN
fbem-28269	80	17	commerce	commerce	NOUN
fbem-28269	80	18	enterprises	enterprise	NOUN
fbem-28269	80	19	,	,	PUNCT
fbem-28269	80	20	selfdeveloped	selfdevelope	VERB
fbem-28269	80	21	business	business	NOUN
fbem-28269	80	22	and	and	CCONJ
fbem-28269	80	23	financial	financial	ADJ
fbem-28269	80	24	systems	system	NOUN
fbem-28269	80	25	are	be	AUX
fbem-28269	80	26	key	key	ADJ
fbem-28269	80	27	to	to	ADP
fbem-28269	80	28	optimizing	optimize	VERB
fbem-28269	80	29	processes	process	NOUN
fbem-28269	80	30	and	and	CCONJ
fbem-28269	80	31	improving	improve	VERB
fbem-28269	80	32	competitiveness	competitiveness	NOUN
fbem-28269	80	33	.	.	PUNCT
fbem-28269	81	1	however	however	ADV
fbem-28269	81	2	,	,	PUNCT
fbem-28269	81	3	poor	poor	ADJ
fbem-28269	81	4	management	management	NOUN
fbem-28269	81	5	during	during	ADP
fbem-28269	81	6	the	the	DET
fbem-28269	81	7	development	development	NOUN
fbem-28269	81	8	process	process	NOUN
fbem-28269	81	9	can	can	AUX
fbem-28269	81	10	lead	lead	VERB
fbem-28269	81	11	to	to	ADP
fbem-28269	81	12	project	project	NOUN
fbem-28269	81	13	delays	delay	NOUN
fbem-28269	81	14	,	,	PUNCT
fbem-28269	81	15	cost	cost	NOUN
fbem-28269	81	16	overruns	overrun	NOUN
fbem-28269	81	17	,	,	PUNCT
fbem-28269	81	18	and	and	CCONJ
fbem-28269	81	19	system	system	NOUN
fbem-28269	81	20	instability	instability	NOUN
fbem-28269	81	21	.	.	PUNCT
fbem-28269	82	1	therefore	therefore	ADV
fbem-28269	82	2	,	,	PUNCT
fbem-28269	82	3	enterprises	enterprise	NOUN
fbem-28269	82	4	need	need	VERB
fbem-28269	82	5	to	to	PART
fbem-28269	82	6	strengthen	strengthen	VERB
fbem-28269	82	7	system	system	NOUN
fbem-28269	82	8	development	development	NOUN
fbem-28269	82	9	and	and	CCONJ
fbem-28269	82	10	change	change	NOUN
fbem-28269	82	11	management	management	NOUN
fbem-28269	82	12	to	to	PART
fbem-28269	82	13	ensure	ensure	VERB
fbem-28269	82	14	the	the	DET
fbem-28269	82	15	efficiency	efficiency	NOUN
fbem-28269	82	16	and	and	CCONJ
fbem-28269	82	17	quality	quality	NOUN
fbem-28269	82	18	of	of	ADP
fbem-28269	82	19	system	system	NOUN
fbem-28269	82	20	development	development	NOUN
fbem-28269	82	21	.	.	PUNCT
fbem-28269	83	1	first	first	ADV
fbem-28269	83	2	,	,	PUNCT
fbem-28269	83	3	strict	strict	ADJ
fbem-28269	83	4	process	process	NOUN
fbem-28269	83	5	control	control	NOUN
fbem-28269	83	6	for	for	ADP
fbem-28269	83	7	development	development	NOUN
fbem-28269	83	8	and	and	CCONJ
fbem-28269	83	9	changes	change	NOUN
fbem-28269	83	10	is	be	AUX
fbem-28269	83	11	crucial	crucial	ADJ
fbem-28269	83	12	for	for	ADP
fbem-28269	83	13	information	information	NOUN
fbem-28269	83	14	system	system	NOUN
fbem-28269	83	15	development	development	NOUN
fbem-28269	83	16	.	.	PUNCT
fbem-28269	84	1	any	any	DET
fbem-28269	84	2	adjustments	adjustment	NOUN
fbem-28269	84	3	to	to	ADP
fbem-28269	84	4	the	the	DET
fbem-28269	84	5	project	project	NOUN
fbem-28269	84	6	scope	scope	NOUN
fbem-28269	84	7	or	or	CCONJ
fbem-28269	84	8	resources	resource	NOUN
fbem-28269	84	9	should	should	AUX
fbem-28269	84	10	undergo	undergo	VERB
fbem-28269	84	11	formal	formal	ADJ
fbem-28269	84	12	approval	approval	NOUN
fbem-28269	84	13	processes	process	NOUN
fbem-28269	84	14	to	to	PART
fbem-28269	84	15	ensure	ensure	VERB
fbem-28269	84	16	the	the	DET
fbem-28269	84	17	project	project	NOUN
fbem-28269	84	18	remains	remain	VERB
fbem-28269	84	19	manageable	manageable	ADJ
fbem-28269	84	20	.	.	PUNCT
fbem-28269	85	1	second	second	ADJ
fbem-28269	85	2	,	,	PUNCT
fbem-28269	85	3	effective	effective	ADJ
fbem-28269	85	4	requirement	requirement	NOUN
fbem-28269	85	5	analysis	analysis	NOUN
fbem-28269	85	6	directly	directly	ADV
fbem-28269	85	7	impacts	impact	VERB
fbem-28269	85	8	the	the	DET
fbem-28269	85	9	success	success	NOUN
fbem-28269	85	10	of	of	ADP
fbem-28269	85	11	the	the	DET
fbem-28269	85	12	project	project	NOUN
fbem-28269	85	13	.	.	PUNCT
fbem-28269	86	1	the	the	DET
fbem-28269	86	2	development	development	NOUN
fbem-28269	86	3	team	team	NOUN
fbem-28269	86	4	should	should	AUX
fbem-28269	86	5	collect	collect	VERB
fbem-28269	86	6	and	and	CCONJ
fbem-28269	86	7	organize	organize	VERB
fbem-28269	86	8	the	the	DET
fbem-28269	86	9	requirements	requirement	NOUN
fbem-28269	86	10	from	from	ADP
fbem-28269	86	11	business	business	NOUN
fbem-28269	86	12	departments	department	NOUN
fbem-28269	86	13	in	in	ADP
fbem-28269	86	14	detail	detail	NOUN
fbem-28269	86	15	,	,	PUNCT
fbem-28269	86	16	clarifying	clarify	VERB
fbem-28269	86	17	functional	functional	ADJ
fbem-28269	86	18	objectives	objective	NOUN
fbem-28269	86	19	and	and	CCONJ
fbem-28269	86	20	performance	performance	NOUN
fbem-28269	86	21	metrics	metric	NOUN
fbem-28269	86	22	to	to	PART
fbem-28269	86	23	ensure	ensure	VERB
fbem-28269	86	24	that	that	SCONJ
fbem-28269	86	25	the	the	DET
fbem-28269	86	26	developed	develop	VERB
fbem-28269	86	27	system	system	NOUN
fbem-28269	86	28	truly	truly	ADV
fbem-28269	86	29	meets	meet	VERB
fbem-28269	86	30	business	business	NOUN
fbem-28269	86	31	needs	need	NOUN
fbem-28269	86	32	.	.	PUNCT
fbem-28269	87	1	third	third	ADJ
fbem-28269	87	2	,	,	PUNCT
fbem-28269	87	3	when	when	SCONJ
fbem-28269	87	4	designing	design	VERB
fbem-28269	87	5	the	the	DET
fbem-28269	87	6	system	system	NOUN
fbem-28269	87	7	,	,	PUNCT
fbem-28269	87	8	cross	cross	ADJ
fbem-28269	87	9	-	-	ADJ
fbem-28269	87	10	border	border	ADJ
fbem-28269	87	11	ecommerce	ecommerce	NOUN
fbem-28269	87	12	enterprises	enterprise	NOUN
fbem-28269	87	13	should	should	AUX
fbem-28269	87	14	consider	consider	VERB
fbem-28269	87	15	the	the	DET
fbem-28269	87	16	system	system	NOUN
fbem-28269	87	17	’s	’s	PART
fbem-28269	87	18	scalability	scalability	NOUN
fbem-28269	87	19	and	and	CCONJ
fbem-28269	87	20	maintainability	maintainability	NOUN
fbem-28269	87	21	.	.	PUNCT
fbem-28269	88	1	modern	modern	ADJ
fbem-28269	88	2	design	design	NOUN
fbem-28269	88	3	concepts	concept	NOUN
fbem-28269	88	4	such	such	ADJ
fbem-28269	88	5	as	as	ADP
fbem-28269	88	6	modular	modular	ADJ
fbem-28269	88	7	design	design	NOUN
fbem-28269	88	8	and	and	CCONJ
fbem-28269	88	9	service	service	NOUN
fbem-28269	88	10	-	-	PUNCT
fbem-28269	88	11	oriented	orient	VERB
fbem-28269	88	12	architecture	architecture	NOUN
fbem-28269	88	13	should	should	AUX
fbem-28269	88	14	be	be	AUX
fbem-28269	88	15	adopted	adopt	VERB
fbem-28269	88	16	,	,	PUNCT
fbem-28269	88	17	with	with	ADP
fbem-28269	88	18	necessary	necessary	ADJ
fbem-28269	88	19	interfaces	interface	NOUN
fbem-28269	88	20	and	and	CCONJ
fbem-28269	88	21	extension	extension	NOUN
fbem-28269	88	22	points	point	NOUN
fbem-28269	88	23	reserved	reserve	VERB
fbem-28269	88	24	to	to	PART
fbem-28269	88	25	accommodate	accommodate	VERB
fbem-28269	88	26	potential	potential	ADJ
fbem-28269	88	27	market	market	NOUN
fbem-28269	88	28	changes	change	NOUN
fbem-28269	88	29	and	and	CCONJ
fbem-28269	88	30	business	business	NOUN
fbem-28269	88	31	growth	growth	NOUN
fbem-28269	88	32	.	.	PUNCT
fbem-28269	89	1	fourth	fourth	ADJ
fbem-28269	89	2	,	,	PUNCT
fbem-28269	89	3	testing	testing	NOUN
fbem-28269	89	4	and	and	CCONJ
fbem-28269	89	5	acceptance	acceptance	NOUN
fbem-28269	89	6	processes	process	NOUN
fbem-28269	89	7	are	be	AUX
fbem-28269	89	8	essential	essential	ADJ
fbem-28269	89	9	to	to	PART
fbem-28269	89	10	ensure	ensure	VERB
fbem-28269	89	11	project	project	NOUN
fbem-28269	89	12	quality	quality	NOUN
fbem-28269	89	13	.	.	PUNCT
fbem-28269	90	1	cross	cross	ADJ
fbem-28269	90	2	-	-	ADJ
fbem-28269	90	3	border	border	ADJ
fbem-28269	90	4	e	e	PROPN
fbem-28269	90	5	-	-	NOUN
fbem-28269	90	6	commerce	commerce	NOUN
fbem-28269	90	7	enterprises	enterprise	NOUN
fbem-28269	90	8	should	should	AUX
fbem-28269	90	9	establish	establish	VERB
fbem-28269	90	10	comprehensive	comprehensive	ADJ
fbem-28269	90	11	testing	testing	NOUN
fbem-28269	90	12	strategies	strategy	NOUN
fbem-28269	90	13	to	to	PART
fbem-28269	90	14	ensure	ensure	VERB
fbem-28269	90	15	the	the	DET
fbem-28269	90	16	final	final	ADJ
fbem-28269	90	17	system	system	NOUN
fbem-28269	90	18	is	be	AUX
fbem-28269	90	19	fully	fully	ADV
fbem-28269	90	20	quality	quality	NOUN
fbem-28269	90	21	-	-	PUNCT
fbem-28269	90	22	assured	assure	VERB
fbem-28269	90	23	before	before	ADP
fbem-28269	90	24	going	go	VERB
fbem-28269	90	25	live	live	ADV
fbem-28269	90	26	.	.	PUNCT
fbem-28269	91	1	3.6	3.6	NUM
fbem-28269	91	2	.	.	PUNCT
fbem-28269	92	1	strengthening	strengthen	VERB
fbem-28269	92	2	access	access	NOUN
fbem-28269	92	3	control	control	NOUN
fbem-28269	92	4	management	management	NOUN
fbem-28269	92	5	of	of	ADP
fbem-28269	92	6	information	information	NOUN
fbem-28269	92	7	systems	system	NOUN
fbem-28269	92	8	during	during	ADP
fbem-28269	92	9	the	the	DET
fbem-28269	92	10	use	use	NOUN
fbem-28269	92	11	of	of	ADP
fbem-28269	92	12	information	information	NOUN
fbem-28269	92	13	systems	system	NOUN
fbem-28269	92	14	,	,	PUNCT
fbem-28269	92	15	cross	cross	ADJ
fbem-28269	92	16	-	-	ADJ
fbem-28269	92	17	border	border	ADJ
fbem-28269	92	18	export	export	NOUN
fbem-28269	92	19	e	e	PROPN
fbem-28269	92	20	-	-	NOUN
fbem-28269	92	21	commerce	commerce	NOUN
fbem-28269	92	22	enterprises	enterprise	NOUN
fbem-28269	92	23	need	need	VERB
fbem-28269	92	24	to	to	PART
fbem-28269	92	25	strengthen	strengthen	VERB
fbem-28269	92	26	the	the	DET
fbem-28269	92	27	management	management	NOUN
fbem-28269	92	28	of	of	ADP
fbem-28269	92	29	system	system	NOUN
fbem-28269	92	30	access	access	NOUN
fbem-28269	92	31	control	control	NOUN
fbem-28269	92	32	,	,	PUNCT
fbem-28269	92	33	including	include	VERB
fbem-28269	92	34	account	account	NOUN
fbem-28269	92	35	permissions	permission	NOUN
fbem-28269	92	36	(	(	PUNCT
fbem-28269	92	37	e.g.	e.g.	ADV
fbem-28269	92	38	,	,	PUNCT
fbem-28269	92	39	account	account	NOUN
fbem-28269	92	40	creation	creation	NOUN
fbem-28269	92	41	,	,	PUNCT
fbem-28269	92	42	modification	modification	NOUN
fbem-28269	92	43	,	,	PUNCT
fbem-28269	92	44	and	and	CCONJ
fbem-28269	92	45	termination	termination	NOUN
fbem-28269	92	46	)	)	PUNCT
fbem-28269	92	47	.	.	PUNCT
fbem-28269	93	1	this	this	PRON
fbem-28269	93	2	is	be	AUX
fbem-28269	93	3	crucial	crucial	ADJ
fbem-28269	93	4	for	for	ADP
fbem-28269	93	5	enhancing	enhance	VERB
fbem-28269	93	6	data	datum	NOUN
fbem-28269	93	7	security	security	NOUN
fbem-28269	93	8	and	and	CCONJ
fbem-28269	93	9	improving	improve	VERB
fbem-28269	93	10	the	the	DET
fbem-28269	93	11	transparency	transparency	NOUN
fbem-28269	93	12	and	and	CCONJ
fbem-28269	93	13	auditability	auditability	NOUN
fbem-28269	93	14	of	of	ADP
fbem-28269	93	15	business	business	NOUN
fbem-28269	93	16	and	and	CCONJ
fbem-28269	93	17	financial	financial	ADJ
fbem-28269	93	18	information	information	NOUN
fbem-28269	93	19	.	.	PUNCT
fbem-28269	94	1	first	first	ADV
fbem-28269	94	2	,	,	PUNCT
fbem-28269	94	3	cross	cross	ADJ
fbem-28269	94	4	-	-	ADJ
fbem-28269	94	5	border	border	ADJ
fbem-28269	94	6	e	e	PROPN
fbem-28269	94	7	-	-	NOUN
fbem-28269	94	8	commerce	commerce	NOUN
fbem-28269	94	9	enterprises	enterprise	NOUN
fbem-28269	94	10	should	should	AUX
fbem-28269	94	11	establish	establish	VERB
fbem-28269	94	12	formal	formal	ADJ
fbem-28269	94	13	access	access	NOUN
fbem-28269	94	14	control	control	NOUN
fbem-28269	94	15	policies	policy	NOUN
fbem-28269	94	16	that	that	PRON
fbem-28269	94	17	clearly	clearly	ADV
fbem-28269	94	18	define	define	VERB
fbem-28269	94	19	the	the	DET
fbem-28269	94	20	permission	permission	NOUN
fbem-28269	94	21	levels	level	NOUN
fbem-28269	94	22	for	for	ADP
fbem-28269	94	23	different	different	ADJ
fbem-28269	94	24	roles	role	NOUN
fbem-28269	94	25	and	and	CCONJ
fbem-28269	94	26	responsibilities	responsibility	NOUN
fbem-28269	94	27	.	.	PUNCT
fbem-28269	95	1	these	these	DET
fbem-28269	95	2	policies	policy	NOUN
fbem-28269	95	3	should	should	AUX
fbem-28269	95	4	adhere	adhere	VERB
fbem-28269	95	5	to	to	ADP
fbem-28269	95	6	the	the	DET
fbem-28269	95	7	"	"	PUNCT
fbem-28269	95	8	least	least	ADJ
fbem-28269	95	9	privilege	privilege	NOUN
fbem-28269	95	10	"	"	PUNCT
fbem-28269	95	11	principle	principle	NOUN
fbem-28269	95	12	to	to	PART
fbem-28269	95	13	reduce	reduce	VERB
fbem-28269	95	14	unnecessary	unnecessary	ADJ
fbem-28269	95	15	information	information	NOUN
fbem-28269	95	16	exposure	exposure	NOUN
fbem-28269	95	17	risks	risk	NOUN
fbem-28269	95	18	.	.	PUNCT
fbem-28269	96	1	second	second	ADJ
fbem-28269	96	2	,	,	PUNCT
fbem-28269	96	3	the	the	DET
fbem-28269	96	4	granting	granting	NOUN
fbem-28269	96	5	and	and	CCONJ
fbem-28269	96	6	modification	modification	NOUN
fbem-28269	96	7	of	of	ADP
fbem-28269	96	8	permissions	permission	NOUN
fbem-28269	96	9	should	should	AUX
fbem-28269	96	10	undergo	undergo	VERB
fbem-28269	96	11	a	a	DET
fbem-28269	96	12	strict	strict	ADJ
fbem-28269	96	13	review	review	NOUN
fbem-28269	96	14	process	process	NOUN
fbem-28269	96	15	to	to	PART
fbem-28269	96	16	ensure	ensure	VERB
fbem-28269	96	17	that	that	SCONJ
fbem-28269	96	18	only	only	ADV
fbem-28269	96	19	authorized	authorize	VERB
fbem-28269	96	20	users	user	NOUN
fbem-28269	96	21	are	be	AUX
fbem-28269	96	22	given	give	VERB
fbem-28269	96	23	the	the	DET
fbem-28269	96	24	appropriate	appropriate	ADJ
fbem-28269	96	25	permissions	permission	NOUN
fbem-28269	96	26	.	.	PUNCT
fbem-28269	97	1	third	third	ADJ
fbem-28269	97	2	,	,	PUNCT
fbem-28269	97	3	enterprises	enterprise	NOUN
fbem-28269	97	4	should	should	AUX
fbem-28269	97	5	regularly	regularly	ADV
fbem-28269	97	6	review	review	VERB
fbem-28269	97	7	system	system	NOUN
fbem-28269	97	8	access	access	NOUN
fbem-28269	97	9	permissions	permission	NOUN
fbem-28269	97	10	,	,	PUNCT
fbem-28269	97	11	promptly	promptly	ADV
fbem-28269	97	12	modifying	modify	VERB
fbem-28269	97	13	or	or	CCONJ
fbem-28269	97	14	revoking	revoke	VERB
fbem-28269	97	15	permissions	permission	NOUN
fbem-28269	97	16	that	that	PRON
fbem-28269	97	17	are	be	AUX
fbem-28269	97	18	no	no	ADV
fbem-28269	97	19	longer	long	ADV
fbem-28269	97	20	applicable	applicable	ADJ
fbem-28269	97	21	.	.	PUNCT
fbem-28269	98	1	this	this	PRON
fbem-28269	98	2	helps	help	VERB
fbem-28269	98	3	detect	detect	VERB
fbem-28269	98	4	and	and	CCONJ
fbem-28269	98	5	correct	correct	VERB
fbem-28269	98	6	improper	improper	ADJ
fbem-28269	98	7	access	access	NOUN
fbem-28269	98	8	rights	right	NOUN
fbem-28269	98	9	.	.	PUNCT
fbem-28269	99	1	fourth	fourth	ADJ
fbem-28269	99	2	,	,	PUNCT
fbem-28269	99	3	all	all	DET
fbem-28269	99	4	changes	change	NOUN
fbem-28269	99	5	to	to	ADP
fbem-28269	99	6	permissions	permission	NOUN
fbem-28269	99	7	should	should	AUX
fbem-28269	99	8	be	be	AUX
fbem-28269	99	9	documented	document	VERB
fbem-28269	99	10	to	to	PART
fbem-28269	99	11	facilitate	facilitate	VERB
fbem-28269	99	12	traceability	traceability	NOUN
fbem-28269	99	13	in	in	ADP
fbem-28269	99	14	case	case	NOUN
fbem-28269	99	15	of	of	ADP
fbem-28269	99	16	issues	issue	NOUN
fbem-28269	99	17	.	.	PUNCT
fbem-28269	100	1	by	by	ADP
fbem-28269	100	2	strengthening	strengthen	VERB
fbem-28269	100	3	the	the	DET
fbem-28269	100	4	management	management	NOUN
fbem-28269	100	5	of	of	ADP
fbem-28269	100	6	system	system	NOUN
fbem-28269	100	7	access	access	NOUN
fbem-28269	100	8	control	control	NOUN
fbem-28269	100	9	,	,	PUNCT
fbem-28269	100	10	cross	cross	ADJ
fbem-28269	100	11	-	-	ADJ
fbem-28269	100	12	border	border	ADJ
fbem-28269	100	13	ecommerce	ecommerce	NOUN
fbem-28269	100	14	enterprises	enterprise	NOUN
fbem-28269	100	15	can	can	AUX
fbem-28269	100	16	effectively	effectively	ADV
fbem-28269	100	17	address	address	VERB
fbem-28269	100	18	the	the	DET
fbem-28269	100	19	risks	risk	NOUN
fbem-28269	100	20	associated	associate	VERB
fbem-28269	100	21	with	with	ADP
fbem-28269	100	22	information	information	NOUN
fbem-28269	100	23	system	system	NOUN
fbem-28269	100	24	usage	usage	NOUN
fbem-28269	100	25	,	,	PUNCT
fbem-28269	100	26	protect	protect	VERB
fbem-28269	100	27	key	key	ADJ
fbem-28269	100	28	information	information	NOUN
fbem-28269	100	29	assets	asset	NOUN
fbem-28269	100	30	,	,	PUNCT
fbem-28269	100	31	and	and	CCONJ
fbem-28269	100	32	improve	improve	VERB
fbem-28269	100	33	the	the	DET
fbem-28269	100	34	reliability	reliability	NOUN
fbem-28269	100	35	of	of	ADP
fbem-28269	100	36	business	business	NOUN
fbem-28269	100	37	and	and	CCONJ
fbem-28269	100	38	financial	financial	ADJ
fbem-28269	100	39	data	datum	NOUN
fbem-28269	100	40	,	,	PUNCT
fbem-28269	100	41	thus	thus	ADV
fbem-28269	100	42	laying	lay	VERB
fbem-28269	100	43	a	a	DET
fbem-28269	100	44	solid	solid	ADJ
fbem-28269	100	45	foundation	foundation	NOUN
fbem-28269	100	46	for	for	ADP
fbem-28269	100	47	healthy	healthy	ADJ
fbem-28269	100	48	and	and	CCONJ
fbem-28269	100	49	stable	stable	ADJ
fbem-28269	100	50	development	development	NOUN
fbem-28269	100	51	.	.	PUNCT
fbem-28269	101	1	203	203	NUM
fbem-28269	101	2	4	4	NUM
fbem-28269	101	3	.	.	PUNCT
fbem-28269	101	4	conclusion	conclusion	NOUN
fbem-28269	101	5	the	the	DET
fbem-28269	101	6	rapid	rapid	ADJ
fbem-28269	101	7	development	development	NOUN
fbem-28269	101	8	of	of	ADP
fbem-28269	101	9	cross	cross	ADJ
fbem-28269	101	10	-	-	ADJ
fbem-28269	101	11	border	border	ADJ
fbem-28269	101	12	export	export	NOUN
fbem-28269	101	13	e	e	NOUN
fbem-28269	101	14	-	-	NOUN
fbem-28269	101	15	commerce	commerce	NOUN
fbem-28269	101	16	has	have	AUX
fbem-28269	101	17	greatly	greatly	ADV
fbem-28269	101	18	promoted	promote	VERB
fbem-28269	101	19	china	china	PROPN
fbem-28269	101	20	’s	’s	PART
fbem-28269	101	21	“	"	PUNCT
fbem-28269	101	22	going	go	VERB
fbem-28269	101	23	global	global	ADJ
fbem-28269	101	24	”	"	PUNCT
fbem-28269	101	25	strategy	strategy	NOUN
fbem-28269	101	26	.	.	PUNCT
fbem-28269	102	1	however	however	ADV
fbem-28269	102	2	,	,	PUNCT
fbem-28269	102	3	cross	cross	ADJ
fbem-28269	102	4	-	-	ADJ
fbem-28269	102	5	border	border	ADJ
fbem-28269	102	6	export	export	NOUN
fbem-28269	102	7	e	e	PROPN
fbem-28269	102	8	-	-	NOUN
fbem-28269	102	9	commerce	commerce	NOUN
fbem-28269	102	10	enterprises	enterprise	NOUN
fbem-28269	102	11	still	still	ADV
fbem-28269	102	12	face	face	VERB
fbem-28269	102	13	many	many	ADJ
fbem-28269	102	14	new	new	ADJ
fbem-28269	102	15	risks	risk	NOUN
fbem-28269	102	16	in	in	ADP
fbem-28269	102	17	the	the	DET
fbem-28269	102	18	context	context	NOUN
fbem-28269	102	19	of	of	ADP
fbem-28269	102	20	information	information	NOUN
fbem-28269	102	21	technology	technology	NOUN
fbem-28269	102	22	.	.	PUNCT
fbem-28269	103	1	only	only	ADV
fbem-28269	103	2	by	by	ADP
fbem-28269	103	3	improving	improve	VERB
fbem-28269	103	4	and	and	CCONJ
fbem-28269	103	5	perfecting	perfect	VERB
fbem-28269	103	6	their	their	PRON
fbem-28269	103	7	risk	risk	NOUN
fbem-28269	103	8	management	management	NOUN
fbem-28269	103	9	and	and	CCONJ
fbem-28269	103	10	internal	internal	ADJ
fbem-28269	103	11	control	control	NOUN
fbem-28269	103	12	systems	system	NOUN
fbem-28269	103	13	can	can	AUX
fbem-28269	103	14	these	these	DET
fbem-28269	103	15	enterprises	enterprise	NOUN
fbem-28269	103	16	better	well	ADV
fbem-28269	103	17	manage	manage	VERB
fbem-28269	103	18	these	these	DET
fbem-28269	103	19	risks	risk	NOUN
fbem-28269	103	20	and	and	CCONJ
fbem-28269	103	21	contribute	contribute	VERB
fbem-28269	103	22	to	to	ADP
fbem-28269	103	23	the	the	DET
fbem-28269	103	24	healthy	healthy	ADJ
fbem-28269	103	25	and	and	CCONJ
fbem-28269	103	26	sustainable	sustainable	ADJ
fbem-28269	103	27	development	development	NOUN
fbem-28269	103	28	of	of	ADP
fbem-28269	103	29	the	the	DET
fbem-28269	103	30	cross	cross	ADJ
fbem-28269	103	31	-	-	ADJ
fbem-28269	103	32	border	border	ADJ
fbem-28269	103	33	e	e	PROPN
fbem-28269	103	34	-	-	NOUN
fbem-28269	103	35	commerce	commerce	NOUN
fbem-28269	103	36	industry	industry	NOUN
fbem-28269	103	37	.	.	PUNCT
fbem-28269	104	1	references	reference	NOUN
fbem-28269	104	2	[	[	X
fbem-28269	104	3	1	1	NUM
fbem-28269	104	4	]	]	X
fbem-28269	104	5	chen	chen	PROPN
fbem-28269	104	6	,	,	PUNCT
fbem-28269	104	7	f.	f.	PROPN
fbem-28269	104	8	,	,	PUNCT
fbem-28269	104	9	&	&	CCONJ
fbem-28269	104	10	sun	sun	PROPN
fbem-28269	104	11	,	,	PUNCT
fbem-28269	104	12	h.	h.	PROPN
fbem-28269	104	13	(	(	PUNCT
fbem-28269	104	14	2021	2021	NUM
fbem-28269	104	15	)	)	PUNCT
fbem-28269	104	16	.	.	PUNCT
fbem-28269	105	1	big	big	ADJ
fbem-28269	105	2	data	datum	NOUN
fbem-28269	105	3	and	and	CCONJ
fbem-28269	105	4	ai	ai	VERB
fbem-28269	105	5	in	in	ADP
fbem-28269	105	6	cross	cross	ADJ
fbem-28269	105	7	-	-	ADJ
fbem-28269	105	8	border	border	ADJ
fbem-28269	105	9	ecommerce	ecommerce	NOUN
fbem-28269	105	10	:	:	PUNCT
fbem-28269	105	11	enhancing	enhance	VERB
fbem-28269	105	12	risk	risk	NOUN
fbem-28269	105	13	management	management	NOUN
fbem-28269	105	14	and	and	CCONJ
fbem-28269	105	15	operational	operational	ADJ
fbem-28269	105	16	efficiency	efficiency	NOUN
fbem-28269	105	17	.	.	PUNCT
fbem-28269	106	1	journal	journal	NOUN
fbem-28269	106	2	of	of	ADP
fbem-28269	106	3	big	big	ADJ
fbem-28269	106	4	data	datum	NOUN
fbem-28269	106	5	research	research	NOUN
fbem-28269	106	6	,	,	PUNCT
fbem-28269	106	7	19(5	19(5	NUM
fbem-28269	106	8	)	)	PUNCT
fbem-28269	106	9	,	,	PUNCT
fbem-28269	106	10	405	405	NUM
fbem-28269	106	11	-	-	SYM
fbem-28269	106	12	419	419	NUM
fbem-28269	106	13	.	.	PUNCT
fbem-28269	107	1	[	[	X
fbem-28269	107	2	2	2	NUM
fbem-28269	107	3	]	]	X
fbem-28269	107	4	chen	chen	PROPN
fbem-28269	107	5	,	,	PUNCT
fbem-28269	107	6	z.	z.	PROPN
fbem-28269	107	7	,	,	PUNCT
fbem-28269	107	8	&	&	CCONJ
fbem-28269	107	9	he	he	PRON
fbem-28269	107	10	,	,	PUNCT
fbem-28269	107	11	y.	y.	PROPN
fbem-28269	107	12	(	(	PUNCT
fbem-28269	107	13	2021	2021	NUM
fbem-28269	107	14	)	)	PUNCT
fbem-28269	107	15	.	.	PUNCT
fbem-28269	108	1	managing	manage	VERB
fbem-28269	108	2	information	information	NOUN
fbem-28269	108	3	system	system	NOUN
fbem-28269	108	4	changes	change	NOUN
fbem-28269	108	5	in	in	ADP
fbem-28269	108	6	fast	fast	ADV
fbem-28269	108	7	-	-	PUNCT
fbem-28269	108	8	growing	grow	VERB
fbem-28269	108	9	e	e	NOUN
fbem-28269	108	10	-	-	NOUN
fbem-28269	108	11	commerce	commerce	NOUN
fbem-28269	108	12	enterprises	enterprise	NOUN
fbem-28269	108	13	:	:	PUNCT
fbem-28269	108	14	strategies	strategy	NOUN
fbem-28269	108	15	and	and	CCONJ
fbem-28269	108	16	best	good	ADJ
fbem-28269	108	17	practices	practice	NOUN
fbem-28269	108	18	.	.	PUNCT
fbem-28269	109	1	information	information	NOUN
fbem-28269	109	2	&	&	CCONJ
fbem-28269	109	3	management	management	PROPN
fbem-28269	109	4	,	,	PUNCT
fbem-28269	109	5	58(1	58(1	NUM
fbem-28269	109	6	)	)	PUNCT
fbem-28269	109	7	,	,	PUNCT
fbem-28269	109	8	103	103	NUM
fbem-28269	109	9	-	-	SYM
fbem-28269	109	10	115	115	NUM
fbem-28269	109	11	.	.	PUNCT
fbem-28269	110	1	[	[	X
fbem-28269	110	2	3	3	X
fbem-28269	110	3	]	]	X
fbem-28269	110	4	gao	gao	PROPN
fbem-28269	110	5	ge	ge	PROPN
fbem-28269	110	6	.	.	PUNCT
fbem-28269	111	1	"	"	PUNCT
fbem-28269	111	2	cross	cross	ADJ
fbem-28269	111	3	-	-	ADJ
fbem-28269	111	4	border	border	ADJ
fbem-28269	111	5	e	e	NOUN
fbem-28269	111	6	-	-	NOUN
fbem-28269	111	7	commerce	commerce	NOUN
fbem-28269	111	8	'	'	PUNCT
fbem-28269	111	9	going	go	VERB
fbem-28269	111	10	global	global	ADJ
fbem-28269	111	11	'	'	PUNCT
fbem-28269	111	12	welcomes	welcome	VERB
fbem-28269	111	13	a	a	DET
fbem-28269	111	14	new	new	ADJ
fbem-28269	111	15	blue	blue	ADJ
fbem-28269	111	16	ocean	ocean	NOUN
fbem-28269	111	17	.	.	PUNCT
fbem-28269	111	18	"	"	PUNCT
fbem-28269	112	1	china	china	PROPN
fbem-28269	112	2	accounting	accounting	PROPN
fbem-28269	112	3	journal	journal	PROPN
fbem-28269	112	4	,	,	PUNCT
fbem-28269	112	5	2024	2024	NUM
fbem-28269	112	6	-	-	SYM
fbem-28269	112	7	06	06	NUM
fbem-28269	112	8	-	-	PUNCT
fbem-28269	112	9	21(012	21(012	NOUN
fbem-28269	112	10	)	)	PUNCT
fbem-28269	112	11	.	.	PUNCT
fbem-28269	113	1	[	[	X
fbem-28269	113	2	4	4	NUM
fbem-28269	113	3	]	]	X
fbem-28269	113	4	gao	gao	PROPN
fbem-28269	113	5	,	,	PUNCT
fbem-28269	113	6	h.	h.	PROPN
fbem-28269	113	7	,	,	PUNCT
fbem-28269	113	8	&	&	CCONJ
fbem-28269	113	9	xu	xu	PROPN
fbem-28269	113	10	,	,	PUNCT
fbem-28269	113	11	x.	x.	NOUN
fbem-28269	113	12	(	(	PUNCT
fbem-28269	113	13	2022	2022	NUM
fbem-28269	113	14	)	)	PUNCT
fbem-28269	113	15	.	.	PUNCT
fbem-28269	114	1	the	the	DET
fbem-28269	114	2	application	application	NOUN
fbem-28269	114	3	of	of	ADP
fbem-28269	114	4	artificial	artificial	ADJ
fbem-28269	114	5	intelligence	intelligence	NOUN
fbem-28269	114	6	in	in	ADP
fbem-28269	114	7	e	e	PROPN
fbem-28269	114	8	-	-	PROPN
fbem-28269	114	9	commerce	commerce	NOUN
fbem-28269	114	10	fraud	fraud	NOUN
fbem-28269	114	11	detection	detection	NOUN
fbem-28269	114	12	:	:	PUNCT
fbem-28269	114	13	a	a	DET
fbem-28269	114	14	case	case	NOUN
fbem-28269	114	15	study	study	NOUN
fbem-28269	114	16	of	of	ADP
fbem-28269	114	17	cross	cross	ADJ
fbem-28269	114	18	-	-	ADJ
fbem-28269	114	19	border	border	ADJ
fbem-28269	114	20	e	e	PROPN
fbem-28269	114	21	-	-	NOUN
fbem-28269	114	22	commerce	commerce	NOUN
fbem-28269	114	23	platforms	platform	NOUN
fbem-28269	114	24	.	.	PUNCT
fbem-28269	115	1	journal	journal	PROPN
fbem-28269	115	2	of	of	ADP
fbem-28269	115	3	business	business	NOUN
fbem-28269	115	4	analytics	analytic	NOUN
fbem-28269	115	5	,	,	PUNCT
fbem-28269	115	6	9(2	9(2	NUM
fbem-28269	115	7	)	)	PUNCT
fbem-28269	115	8	,	,	PUNCT
fbem-28269	115	9	112	112	NUM
fbem-28269	115	10	-	-	SYM
fbem-28269	115	11	126	126	NUM
fbem-28269	115	12	.	.	PUNCT
fbem-28269	116	1	[	[	X
fbem-28269	116	2	5	5	X
fbem-28269	116	3	]	]	PUNCT
fbem-28269	116	4	he	he	PRON
fbem-28269	116	5	,	,	PUNCT
fbem-28269	116	6	x.	x.	PROPN
fbem-28269	116	7	,	,	PUNCT
fbem-28269	116	8	&	&	CCONJ
fbem-28269	116	9	zhang	zhang	PROPN
fbem-28269	116	10	,	,	PUNCT
fbem-28269	116	11	s.	s.	PROPN
fbem-28269	116	12	(	(	PUNCT
fbem-28269	116	13	2021	2021	NUM
fbem-28269	116	14	)	)	PUNCT
fbem-28269	116	15	.	.	PUNCT
fbem-28269	117	1	information	information	NOUN
fbem-28269	117	2	systems	system	NOUN
fbem-28269	117	3	integration	integration	NOUN
fbem-28269	117	4	in	in	ADP
fbem-28269	117	5	cross	cross	ADJ
fbem-28269	117	6	-	-	ADJ
fbem-28269	117	7	border	border	ADJ
fbem-28269	117	8	e	e	PROPN
fbem-28269	117	9	-	-	NOUN
fbem-28269	117	10	commerce	commerce	NOUN
fbem-28269	117	11	businesses	business	NOUN
fbem-28269	117	12	:	:	PUNCT
fbem-28269	117	13	challenges	challenge	NOUN
fbem-28269	117	14	and	and	CCONJ
fbem-28269	117	15	solutions	solution	NOUN
fbem-28269	117	16	.	.	PUNCT
fbem-28269	118	1	international	international	ADJ
fbem-28269	118	2	journal	journal	PROPN
fbem-28269	118	3	of	of	ADP
fbem-28269	118	4	information	information	NOUN
fbem-28269	118	5	systems	system	NOUN
fbem-28269	118	6	and	and	CCONJ
fbem-28269	118	7	supply	supply	NOUN
fbem-28269	118	8	chain	chain	NOUN
fbem-28269	118	9	management	management	NOUN
fbem-28269	118	10	,	,	PUNCT
fbem-28269	118	11	14(3	14(3	NUM
fbem-28269	118	12	)	)	PUNCT
fbem-28269	118	13	,	,	PUNCT
fbem-28269	118	14	35	35	NUM
fbem-28269	118	15	-	-	SYM
fbem-28269	118	16	48	48	NUM
fbem-28269	118	17	.	.	PUNCT
fbem-28269	119	1	[	[	X
fbem-28269	119	2	6	6	NUM
fbem-28269	119	3	]	]	PUNCT
fbem-28269	119	4	jiang	jiang	PROPN
fbem-28269	119	5	qingxiu	qingxiu	PROPN
fbem-28269	119	6	.	.	PUNCT
fbem-28269	120	1	"	"	PUNCT
fbem-28269	120	2	risk	risk	VERB
fbem-28269	120	3	analysis	analysis	NOUN
fbem-28269	120	4	and	and	CCONJ
fbem-28269	120	5	internal	internal	ADJ
fbem-28269	120	6	audit	audit	NOUN
fbem-28269	120	7	optimization	optimization	NOUN
fbem-28269	120	8	for	for	ADP
fbem-28269	120	9	cross	cross	ADJ
fbem-28269	120	10	-	-	ADJ
fbem-28269	120	11	border	border	ADJ
fbem-28269	120	12	e	e	PROPN
fbem-28269	120	13	-	-	NOUN
fbem-28269	120	14	commerce	commerce	NOUN
fbem-28269	120	15	enterprises	enterprise	NOUN
fbem-28269	120	16	.	.	PUNCT
fbem-28269	120	17	"	"	PUNCT
fbem-28269	121	1	shanghai	shanghai	PROPN
fbem-28269	121	2	business	business	PROPN
fbem-28269	121	3	,	,	PUNCT
fbem-28269	121	4	2023(12	2023(12	NUM
fbem-28269	121	5	):	):	PUNCT
fbem-28269	121	6	101	101	NUM
fbem-28269	121	7	-	-	SYM
fbem-28269	121	8	103	103	NUM
fbem-28269	121	9	.	.	PUNCT
fbem-28269	122	1	[	[	X
fbem-28269	122	2	7	7	NUM
fbem-28269	122	3	]	]	SYM
fbem-28269	122	4	li	li	PROPN
fbem-28269	122	5	,	,	PUNCT
fbem-28269	122	6	h.	h.	PROPN
fbem-28269	122	7	,	,	PUNCT
fbem-28269	122	8	&	&	CCONJ
fbem-28269	122	9	zhou	zhou	PROPN
fbem-28269	122	10	,	,	PUNCT
fbem-28269	122	11	x.	x.	NOUN
fbem-28269	122	12	(	(	PUNCT
fbem-28269	122	13	2022	2022	NUM
fbem-28269	122	14	)	)	PUNCT
fbem-28269	122	15	.	.	PUNCT
fbem-28269	123	1	security	security	NOUN
fbem-28269	123	2	challenges	challenge	NOUN
fbem-28269	123	3	in	in	ADP
fbem-28269	123	4	e	e	NOUN
fbem-28269	123	5	-	-	NOUN
fbem-28269	123	6	commerce	commerce	NOUN
fbem-28269	123	7	systems	system	NOUN
fbem-28269	123	8	:	:	PUNCT
fbem-28269	123	9	ensuring	ensure	VERB
fbem-28269	123	10	data	datum	NOUN
fbem-28269	123	11	integrity	integrity	NOUN
fbem-28269	123	12	and	and	CCONJ
fbem-28269	123	13	privacy	privacy	NOUN
fbem-28269	123	14	in	in	ADP
fbem-28269	123	15	cross	cross	ADJ
fbem-28269	123	16	-	-	ADJ
fbem-28269	123	17	border	border	ADJ
fbem-28269	123	18	operations	operation	NOUN
fbem-28269	123	19	.	.	PUNCT
fbem-28269	124	1	journal	journal	NOUN
fbem-28269	124	2	of	of	ADP
fbem-28269	124	3	information	information	NOUN
fbem-28269	124	4	security	security	NOUN
fbem-28269	124	5	and	and	CCONJ
fbem-28269	124	6	applications	application	NOUN
fbem-28269	124	7	,	,	PUNCT
fbem-28269	124	8	58(3	58(3	NUM
fbem-28269	124	9	)	)	PUNCT
fbem-28269	124	10	,	,	PUNCT
fbem-28269	124	11	91	91	NUM
fbem-28269	124	12	-	-	SYM
fbem-28269	124	13	105	105	NUM
fbem-28269	124	14	.	.	PUNCT
fbem-28269	125	1	[	[	X
fbem-28269	125	2	8	8	NUM
fbem-28269	125	3	]	]	SYM
fbem-28269	125	4	li	li	PROPN
fbem-28269	125	5	,	,	PUNCT
fbem-28269	125	6	j.	j.	PROPN
fbem-28269	125	7	,	,	PUNCT
fbem-28269	125	8	&	&	CCONJ
fbem-28269	125	9	liu	liu	PROPN
fbem-28269	125	10	,	,	PUNCT
fbem-28269	125	11	w.	w.	PROPN
fbem-28269	125	12	(	(	PUNCT
fbem-28269	125	13	2022	2022	NUM
fbem-28269	125	14	)	)	PUNCT
fbem-28269	125	15	.	.	PUNCT
fbem-28269	126	1	managing	manage	VERB
fbem-28269	126	2	financial	financial	ADJ
fbem-28269	126	3	and	and	CCONJ
fbem-28269	126	4	operational	operational	ADJ
fbem-28269	126	5	risks	risk	NOUN
fbem-28269	126	6	in	in	ADP
fbem-28269	126	7	cross	cross	ADJ
fbem-28269	126	8	-	-	ADJ
fbem-28269	126	9	border	border	ADJ
fbem-28269	126	10	e	e	NOUN
fbem-28269	126	11	-	-	NOUN
fbem-28269	126	12	commerce	commerce	NOUN
fbem-28269	126	13	:	:	PUNCT
fbem-28269	126	14	a	a	DET
fbem-28269	126	15	chinese	chinese	ADJ
fbem-28269	126	16	perspective	perspective	NOUN
fbem-28269	126	17	.	.	PUNCT
fbem-28269	127	1	international	international	ADJ
fbem-28269	127	2	journal	journal	PROPN
fbem-28269	127	3	of	of	ADP
fbem-28269	127	4	business	business	NOUN
fbem-28269	127	5	and	and	CCONJ
fbem-28269	127	6	management	management	NOUN
fbem-28269	127	7	,	,	PUNCT
fbem-28269	127	8	17(4	17(4	NUM
fbem-28269	127	9	)	)	PUNCT
fbem-28269	127	10	,	,	PUNCT
fbem-28269	127	11	4559	4559	NUM
fbem-28269	127	12	.	.	PUNCT
fbem-28269	128	1	[	[	X
fbem-28269	128	2	9	9	NUM
fbem-28269	128	3	]	]	X
fbem-28269	128	4	liu	liu	PROPN
fbem-28269	128	5	,	,	PUNCT
fbem-28269	128	6	j.	j.	PROPN
fbem-28269	128	7	,	,	PUNCT
fbem-28269	128	8	&	&	CCONJ
fbem-28269	128	9	zhao	zhao	PROPN
fbem-28269	128	10	,	,	PUNCT
fbem-28269	128	11	y.	y.	PROPN
fbem-28269	128	12	(	(	PUNCT
fbem-28269	128	13	2023	2023	NUM
fbem-28269	128	14	)	)	PUNCT
fbem-28269	128	15	.	.	PUNCT
fbem-28269	129	1	cross	cross	ADJ
fbem-28269	129	2	-	-	ADJ
fbem-28269	129	3	border	border	ADJ
fbem-28269	129	4	taxation	taxation	NOUN
fbem-28269	129	5	issues	issue	NOUN
fbem-28269	129	6	in	in	ADP
fbem-28269	129	7	ecommerce	ecommerce	NOUN
fbem-28269	129	8	:	:	PUNCT
fbem-28269	129	9	navigating	navigate	VERB
fbem-28269	129	10	complex	complex	ADJ
fbem-28269	129	11	regulations	regulation	NOUN
fbem-28269	129	12	in	in	ADP
fbem-28269	129	13	the	the	DET
fbem-28269	129	14	global	global	ADJ
fbem-28269	129	15	market	market	NOUN
fbem-28269	129	16	.	.	PUNCT
fbem-28269	130	1	tax	tax	NOUN
fbem-28269	130	2	and	and	CCONJ
fbem-28269	130	3	legal	legal	ADJ
fbem-28269	130	4	review	review	NOUN
fbem-28269	130	5	,	,	PUNCT
fbem-28269	130	6	22(2	22(2	NUM
fbem-28269	130	7	)	)	PUNCT
fbem-28269	130	8	,	,	PUNCT
fbem-28269	130	9	67	67	NUM
fbem-28269	130	10	-	-	SYM
fbem-28269	130	11	80	80	NUM
fbem-28269	130	12	.	.	PUNCT
fbem-28269	131	1	[	[	X
fbem-28269	131	2	10	10	NUM
fbem-28269	131	3	]	]	X
fbem-28269	131	4	wang	wang	PROPN
fbem-28269	131	5	yujie	yujie	PROPN
fbem-28269	131	6	.	.	PUNCT
fbem-28269	132	1	"	"	PUNCT
fbem-28269	132	2	risks	risk	NOUN
fbem-28269	132	3	and	and	CCONJ
fbem-28269	132	4	countermeasures	countermeasure	NOUN
fbem-28269	132	5	for	for	ADP
fbem-28269	132	6	cross	cross	ADJ
fbem-28269	132	7	-	-	ADJ
fbem-28269	132	8	border	border	ADJ
fbem-28269	132	9	ecommerce	ecommerce	NOUN
fbem-28269	132	10	enterprises	enterprise	NOUN
fbem-28269	132	11	.	.	PUNCT
fbem-28269	132	12	"	"	PUNCT
fbem-28269	133	1	market	market	NOUN
fbem-28269	133	2	weekly	weekly	NOUN
fbem-28269	133	3	,	,	PUNCT
fbem-28269	133	4	2024	2024	NUM
fbem-28269	133	5	,	,	PUNCT
fbem-28269	133	6	37(05	37(05	NUM
fbem-28269	133	7	):	):	PUNCT
fbem-28269	133	8	21	21	NUM
fbem-28269	133	9	-	-	SYM
fbem-28269	133	10	24	24	NUM
fbem-28269	133	11	.	.	PUNCT
fbem-28269	134	1	[	[	X
fbem-28269	134	2	11	11	NUM
fbem-28269	134	3	]	]	X
fbem-28269	134	4	wang	wang	PROPN
fbem-28269	134	5	,	,	PUNCT
fbem-28269	134	6	t.	t.	PROPN
fbem-28269	134	7	,	,	PUNCT
fbem-28269	134	8	&	&	CCONJ
fbem-28269	134	9	li	li	PROPN
fbem-28269	134	10	,	,	PUNCT
fbem-28269	134	11	k.	k.	PROPN
fbem-28269	134	12	(	(	PUNCT
fbem-28269	134	13	2020	2020	NUM
fbem-28269	134	14	)	)	PUNCT
fbem-28269	134	15	.	.	PUNCT
fbem-28269	135	1	building	build	VERB
fbem-28269	135	2	a	a	DET
fbem-28269	135	3	resilient	resilient	ADJ
fbem-28269	135	4	business	business	NOUN
fbem-28269	135	5	model	model	NOUN
fbem-28269	135	6	in	in	ADP
fbem-28269	135	7	e	e	PROPN
fbem-28269	135	8	-	-	NOUN
fbem-28269	135	9	commerce	commerce	NOUN
fbem-28269	135	10	:	:	PUNCT
fbem-28269	135	11	the	the	DET
fbem-28269	135	12	role	role	NOUN
fbem-28269	135	13	of	of	ADP
fbem-28269	135	14	information	information	NOUN
fbem-28269	135	15	systems	system	NOUN
fbem-28269	135	16	and	and	CCONJ
fbem-28269	135	17	technology	technology	NOUN
fbem-28269	135	18	infrastructure	infrastructure	NOUN
fbem-28269	135	19	.	.	PUNCT
fbem-28269	136	1	journal	journal	PROPN
fbem-28269	136	2	of	of	ADP
fbem-28269	136	3	e	e	PROPN
fbem-28269	136	4	-	-	PROPN
fbem-28269	136	5	commerce	commerce	NOUN
fbem-28269	136	6	research	research	NOUN
fbem-28269	136	7	and	and	CCONJ
fbem-28269	136	8	applications	application	NOUN
fbem-28269	136	9	,	,	PUNCT
fbem-28269	136	10	38(6	38(6	NOUN
fbem-28269	136	11	)	)	PUNCT
fbem-28269	136	12	,	,	PUNCT
fbem-28269	136	13	452	452	NUM
fbem-28269	136	14	-	-	SYM
fbem-28269	136	15	465	465	NUM
fbem-28269	136	16	.	.	PUNCT
fbem-28269	137	1	[	[	X
fbem-28269	137	2	12	12	NUM
fbem-28269	137	3	]	]	X
fbem-28269	137	4	zhang	zhang	PROPN
fbem-28269	137	5	,	,	PUNCT
fbem-28269	137	6	q.	q.	PROPN
fbem-28269	137	7	,	,	PUNCT
fbem-28269	137	8	&	&	CCONJ
fbem-28269	137	9	wang	wang	PROPN
fbem-28269	137	10	,	,	PUNCT
fbem-28269	137	11	f.	f.	PROPN
fbem-28269	137	12	(	(	PUNCT
fbem-28269	137	13	2020	2020	NUM
fbem-28269	137	14	)	)	PUNCT
fbem-28269	137	15	.	.	PUNCT
fbem-28269	138	1	the	the	DET
fbem-28269	138	2	impact	impact	NOUN
fbem-28269	138	3	of	of	ADP
fbem-28269	138	4	cross	cross	ADJ
fbem-28269	138	5	-	-	ADJ
fbem-28269	138	6	border	border	ADJ
fbem-28269	138	7	vat	vat	NOUN
fbem-28269	138	8	regulations	regulation	NOUN
fbem-28269	138	9	on	on	ADP
fbem-28269	138	10	e	e	NOUN
fbem-28269	138	11	-	-	NOUN
fbem-28269	138	12	commerce	commerce	NOUN
fbem-28269	138	13	platforms	platform	NOUN
fbem-28269	138	14	in	in	ADP
fbem-28269	138	15	europe	europe	PROPN
fbem-28269	138	16	.	.	PUNCT
fbem-28269	139	1	european	european	ADJ
fbem-28269	139	2	tax	tax	PROPN
fbem-28269	139	3	journal	journal	PROPN
fbem-28269	139	4	,	,	PUNCT
fbem-28269	139	5	45(7	45(7	NUM
fbem-28269	139	6	)	)	PUNCT
fbem-28269	139	7	,	,	PUNCT
fbem-28269	139	8	234	234	NUM
fbem-28269	139	9	-	-	SYM
fbem-28269	139	10	248	248	NUM
fbem-28269	139	11	.	.	PUNCT
fbem-28269	140	1	[	[	X
fbem-28269	140	2	13	13	NUM
fbem-28269	140	3	]	]	X
fbem-28269	140	4	zhang	zhang	PROPN
fbem-28269	140	5	,	,	PUNCT
fbem-28269	140	6	y.	y.	PROPN
fbem-28269	140	7	,	,	PUNCT
fbem-28269	140	8	&	&	CCONJ
fbem-28269	140	9	wang	wang	PROPN
fbem-28269	140	10	,	,	PUNCT
fbem-28269	140	11	l.	l.	PROPN
fbem-28269	140	12	(	(	PUNCT
fbem-28269	140	13	2023	2023	NUM
fbem-28269	140	14	)	)	PUNCT
fbem-28269	140	15	.	.	PUNCT
fbem-28269	140	16	risk	risk	NOUN
fbem-28269	140	17	management	management	NOUN
fbem-28269	140	18	strategies	strategy	NOUN
fbem-28269	140	19	in	in	ADP
fbem-28269	140	20	cross	cross	ADJ
fbem-28269	140	21	-	-	ADJ
fbem-28269	140	22	border	border	ADJ
fbem-28269	140	23	e	e	NOUN
fbem-28269	140	24	-	-	NOUN
fbem-28269	140	25	commerce	commerce	NOUN
fbem-28269	140	26	:	:	PUNCT
fbem-28269	140	27	a	a	DET
fbem-28269	140	28	review	review	NOUN
fbem-28269	140	29	of	of	ADP
fbem-28269	140	30	current	current	ADJ
fbem-28269	140	31	practices	practice	NOUN
fbem-28269	140	32	and	and	CCONJ
fbem-28269	140	33	future	future	ADJ
fbem-28269	140	34	trends	trend	NOUN
fbem-28269	140	35	.	.	PUNCT
fbem-28269	141	1	journal	journal	NOUN
fbem-28269	141	2	of	of	ADP
fbem-28269	141	3	international	international	ADJ
fbem-28269	141	4	business	business	NOUN
fbem-28269	141	5	studies	study	NOUN
fbem-28269	141	6	,	,	PUNCT
fbem-28269	141	7	54(8	54(8	NUM
fbem-28269	141	8	)	)	PUNCT
fbem-28269	141	9	,	,	PUNCT
fbem-28269	141	10	1235	1235	NUM
fbem-28269	141	11	-	-	SYM
fbem-28269	141	12	1251	1251	NUM
fbem-28269	141	13	.	.	PUNCT