id	sid	eid	entity	type
gujaf-250	1	1	4	CARDINAL
gujaf-250	1	2	2	CARDINAL
gujaf-250	1	3	october	DATE
gujaf-250	1	4	2023	CARDINAL
gujaf-250	1	5	2756-665x	CARDINAL
gujaf-250	1	6	social sciences	ORG
gujaf-250	1	7	federal university gusau	ORG
gujaf-250	1	8	zamfara state	GPE
gujaf-250	1	9	2023	CARDINAL
gujaf-250	1	10	4	CARDINAL
gujaf-250	1	11	2	CARDINAL
gujaf-250	1	12	october	DATE
gujaf-250	1	13	2023	CARDINAL
gujaf-250	1	14	2756-665x	CARDINAL
gujaf-250	1	15	social sciences	ORG
gujaf-250	1	16	federal university gusau	ORG
gujaf-250	1	17	zamfara state	GPE
gujaf-250	2	1	ahmadu bello university press limited	ORG
gujaf-250	2	2	zaria kaduna	PERSON
gujaf-250	2	3	nigeria	GPE
gujaf-250	3	1	08065949711	CARDINAL
gujaf-250	3	2	069-879121	CARDINAL
gujaf-250	4	1	shehu usman hassan department	PERSON
gujaf-250	5	1	muhammad mustapha	PERSON
gujaf-250	5	2	ahmadu bello university	ORG
gujaf-250	5	3	zaria	PERSON
gujaf-250	5	4	kaduna state	GPE
gujaf-250	6	1	umar farouk	PERSON
gujaf-250	6	2	federal university gusau	ORG
gujaf-250	6	3	zamfara state	GPE
gujaf-250	7	1	modu kumshe department of accounting	ORG
gujaf-250	7	2	university of maiduguri	ORG
gujaf-250	7	3	borno	GPE
gujaf-250	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-250	8	2	paul university	ORG
gujaf-250	9	1	prof kabir tahir hamid	PERSON
gujaf-250	9	2	bayero university	ORG
gujaf-250	9	3	kano	ORG
gujaf-250	10	1	prof	PERSON
gujaf-250	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-250	11	2	university of jos	ORG
gujaf-250	12	1	clifford ofurum department of accounting	ORG
gujaf-250	12	2	university of portharcourt	ORG
gujaf-250	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-250	14	2	ahmadu bello university	ORG
gujaf-250	14	3	zaria	PERSON
gujaf-250	15	1	prof	PERSON
gujaf-250	16	1	yusuf	PERSON
gujaf-250	17	1	b. rahman	PERSON
gujaf-250	17	2	lagos state university	ORG
gujaf-250	19	1	suleiman a. s. aruwa	PERSON
gujaf-250	19	2	nasarawa state university	ORG
gujaf-250	19	3	keffi	GPE
gujaf-250	21	1	muhammad junaidu	PERSON
gujaf-250	21	2	kurawa iv	ORG
gujaf-250	22	1	university kano	ORG
gujaf-250	24	1	muhammad habibu sabari department	PERSON
gujaf-250	24	2	ahmadu bello university	ORG
gujaf-250	24	3	zaria	PERSON
gujaf-250	24	4	prof	PERSON
gujaf-250	25	1	okpanachi joshua department of accounting	ORG
gujaf-250	25	2	nigerian defence academy	ORG
gujaf-250	25	3	kaduna	GPE
gujaf-250	26	1	hassan ibrahim department	PERSON
gujaf-250	26	2	ibb university	ORG
gujaf-250	26	3	niger state	GPE
gujaf-250	27	1	prof	PERSON
gujaf-250	28	1	mary okwo department of accounting	ORG
gujaf-250	28	2	enugu state university of science and technology	ORG
gujaf-250	30	1	aminu isah department of accounting	ORG
gujaf-250	30	2	bayero university	ORG
gujaf-250	30	3	kano	ORG
gujaf-250	31	1	prof	PERSON
gujaf-250	32	1	ahmadu bello department of accounting	ORG
gujaf-250	32	2	ahmadu bello university	ORG
gujaf-250	32	3	zaria	PERSON
gujaf-250	33	1	prof	PERSON
gujaf-250	34	1	musa yelwa abubakar department	PERSON
gujaf-250	34	2	usmanu danfodiyo university	ORG
gujaf-250	34	3	sokoto state	ORG
gujaf-250	35	1	prof	ORG
gujaf-250	36	1	salisu abubakar department of accounting	ORG
gujaf-250	36	2	ahmadu bello university	ORG
gujaf-250	36	3	zaria	PERSON
gujaf-250	36	4	kaduna state	GPE
gujaf-250	37	1	prof	PERSON
gujaf-250	38	1	isaq alhaji samaila department of accounting	ORG
gujaf-250	38	2	bayero university	ORG
gujaf-250	39	1	fatima	PERSON
gujaf-250	39	2	university of maiduguri	ORG
gujaf-250	39	3	borno	GPE
gujaf-250	40	1	sunusi sa'ad	PERSON
gujaf-250	40	2	dutse	GPE
gujaf-250	40	3	jigawa state	GPE
gujaf-250	41	1	nasiru a. ka’oje	PERSON
gujaf-250	41	2	usmanu danfodiyo university	ORG
gujaf-250	41	3	sokoto	PERSON
gujaf-250	42	1	aminu abdullahi	PERSON
gujaf-250	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-250	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-250	43	2	nigerian defence academy	ORG
gujaf-250	43	3	kaduna state	GPE
gujaf-250	44	1	dr.	PERSON
gujaf-250	44	2	saidu adamu department of accounting	ORG
gujaf-250	45	1	dr.	PERSON
gujaf-250	45	2	nasiru yunusa department	PERSON
gujaf-250	45	3	ahmadu bello university	ORG
gujaf-250	45	4	zaria	PERSON
gujaf-250	46	1	aisha	PERSON
gujaf-250	46	2	muhammad department	PERSON
gujaf-250	46	3	ahmadu bello university	ORG
gujaf-250	46	4	zaria	PERSON
gujaf-250	47	1	lawal muhammad	PERSON
gujaf-250	47	2	ahmadu bello university	ORG
gujaf-250	47	3	zaria	PERSON
gujaf-250	48	1	farouk	PERSON
gujaf-250	48	2	american university of nigeria	ORG
gujaf-250	48	3	yola	ORG
gujaf-250	49	1	bashir umar farouk	PERSON
gujaf-250	49	2	federal university gusau	ORG
gujaf-250	49	3	zamfara state	GPE
gujaf-250	50	1	dr emmanuel omokhuale department	PERSON
gujaf-250	50	2	federal university gusau	ORG
gujaf-250	51	1	state	ORG
gujaf-250	51	2	vi advisory board	ORG
gujaf-250	52	1	kabiru isah	PERSON
gujaf-250	52	2	bayero university kano	ORG
gujaf-250	53	1	bashir	PERSON
gujaf-250	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-250	53	3	sokoto state	ORG
gujaf-250	55	1	muhammad tanko	PERSON
gujaf-250	55	2	kaduna state university	ORG
gujaf-250	55	3	kaduna	GPE
gujaf-250	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-250	56	2	sokoto state	ORG
gujaf-250	58	1	aliyu sulaiman kantudu	PERSON
gujaf-250	58	2	university kano	ORG
gujaf-250	59	1	yazid ibrahim kabir	PERSON
gujaf-250	59	2	federal university gusau	ORG
gujaf-250	59	3	zamfara state	GPE
gujaf-250	60	1	vii	PERSON
gujaf-250	60	2	gusau journal of accounting	ORG
gujaf-250	61	1	two	CARDINAL
gujaf-250	61	2	april and october annually	DATE
gujaf-250	62	1	the department of accounting	ORG
gujaf-250	62	2	social sciences	ORG
gujaf-250	62	3	federal university gusau	ORG
gujaf-250	62	4	zamfara state	GPE
gujaf-250	62	5	nigeria	GPE
gujaf-250	62	6	islamic finance	ORG
gujaf-250	62	7	islamic	NORP
gujaf-250	63	1	english	LANGUAGE
gujaf-250	64	1	more than 15	CARDINAL
gujaf-250	64	2	a4	ORG
gujaf-250	64	3	1.5	CARDINAL
gujaf-250	64	4	12	CARDINAL
gujaf-250	65	1	25 percent	PERCENT
gujaf-250	66	1	5000	CARDINAL
gujaf-250	66	2	more than 250	CARDINAL
gujaf-250	66	3	four	CARDINAL
gujaf-250	67	1	apa 7th	PRODUCT
gujaf-250	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-250	72	1	fcmb	PERSON
gujaf-250	72	2	7278465011	DATE
gujaf-250	72	3	gusau journal of accounting	ORG
gujaf-250	72	4	federal university gusau	ORG
gujaf-250	72	5	zamfara state	GPE
gujaf-250	74	1	+2348069393824	DATE
gujaf-250	75	1	nigeria 1	FAC
gujaf-250	75	2	bala ado	PERSON
gujaf-250	75	3	nik mohd rashid	PERSON
gujaf-250	75	4	sa’adatu b. adam	PERSON
gujaf-250	75	5	abubakar	PERSON
gujaf-250	75	6	tariro masunda welfare	PERSON
gujaf-250	75	7	kaduna state	GPE
gujaf-250	75	8	18	CARDINAL
gujaf-250	75	9	i. isah	PERSON
gujaf-250	75	10	ibrahim kekere sule	PERSON
gujaf-250	75	11	phd	PERSON
gujaf-250	75	12	31	CARDINAL
gujaf-250	75	13	dwi damayanti	ORG
gujaf-250	75	14	nigeria	GPE
gujaf-250	75	15	47	CARDINAL
gujaf-250	76	1	m.s. tijjani	PERSON
gujaf-250	76	2	s. salami phd	PERSON
gujaf-250	76	3	nigeria	GPE
gujaf-250	76	4	67	CARDINAL
gujaf-250	76	5	hyeladi stanley dibal	PERSON
gujaf-250	76	6	polytechnics	GPE
gujaf-250	76	7	north west	GPE
gujaf-250	76	8	nigeria	GPE
gujaf-250	76	9	88	CARDINAL
gujaf-250	76	10	aliyu abdullahi ahmed	PERSON
gujaf-250	76	11	rabiatu ahmed	PERSON
gujaf-250	76	12	110	CARDINAL
gujaf-250	76	13	daniel gbadebo board education	ORG
gujaf-250	76	14	nigeria	GPE
gujaf-250	76	15	131	CARDINAL
gujaf-250	76	16	idris ibrahimphd	PERSON
gujaf-250	77	1	luka mailafia	PERSON
gujaf-250	77	2	suleiman phd	PERSON
gujaf-250	77	3	nigerian	NORP
gujaf-250	78	1	149	CARDINAL
gujaf-250	78	2	ovbe simon	PERSON
gujaf-250	78	3	south africa	GPE
gujaf-250	79	1	167	CARDINAL
gujaf-250	79	2	ahmed oluwatobi adekunle	PERSON
gujaf-250	79	3	nigeria	GPE
gujaf-250	79	4	182	CARDINAL
gujaf-250	79	5	patrick omoruyi	PERSON
gujaf-250	79	6	yunisa	PERSON
gujaf-250	79	7	simon amodu	PERSON
gujaf-250	79	8	nurudeen adebayo	PERSON
gujaf-250	79	9	nigeria	GPE
gujaf-250	79	10	209	CARDINAL
gujaf-250	79	11	umar suleiman abubakar dabai	PERSON
gujaf-250	79	12	biyai	GPE
gujaf-250	79	13	abubakar jimoh	PERSON
gujaf-250	79	14	haruna halimah	PERSON
gujaf-250	79	15	sani sambo phd	PERSON
gujaf-250	79	16	nigeria	GPE
gujaf-250	79	17	227	CARDINAL
gujaf-250	79	18	adamu salihu	ORG
gujaf-250	79	19	aminu danladi ahmad	PERSON
gujaf-250	79	20	zaharaddeen	CARDINAL
gujaf-250	79	21	salisu maigoshi	ORG
gujaf-250	79	22	naja'atu bala rabiu	PERSON
gujaf-250	80	1	240	CARDINAL
gujaf-250	80	2	ahmed oluwatobi adekunle	PERSON
gujaf-250	81	1	nigeria	GPE
gujaf-250	81	2	idris mohammed	PERSON
gujaf-250	81	3	joshua okpanachi	PERSON
gujaf-250	81	4	onipeadabenege yahaya	GPE
gujaf-250	81	5	suleiman tauhid	PERSON
gujaf-250	81	6	88	CARDINAL
gujaf-250	81	7	polytechnics	GPE
gujaf-250	81	8	north west	GPE
gujaf-250	81	9	nigeria	GPE
gujaf-250	81	10	ahmed aliyu abdullahi	PERSON
gujaf-250	81	11	abu business school ahmadu bello university	ORG
gujaf-250	81	12	zaria kaduna	PERSON
gujaf-250	81	13	nigeria	GPE
gujaf-250	81	14	+2348023584830	ORG
gujaf-250	82	1	rabiatu ahmed	PERSON
gujaf-250	82	2	zaria	GPE
gujaf-250	82	3	kaduna state	GPE
gujaf-250	82	4	nigeria	GPE
gujaf-250	82	5	+234 8028411829	DATE
gujaf-250	82	6	polytechnics	NORP
gujaf-250	82	7	nigeria	GPE
gujaf-250	83	1	two	CARDINAL
gujaf-250	83	2	two	CARDINAL
gujaf-250	85	1	302	CARDINAL
gujaf-250	85	2	12	CARDINAL
gujaf-250	85	3	the north west	LOC
gujaf-250	85	4	nigeria	GPE
gujaf-250	86	1	169	CARDINAL
gujaf-250	87	1	one hundred	CARDINAL
gujaf-250	87	2	154	CARDINAL
gujaf-250	87	3	polytechnics	PERSON
gujaf-250	87	4	only 145	CARDINAL
gujaf-250	89	1	13	CARDINAL
gujaf-250	90	1	the north west	LOC
gujaf-250	90	2	nigeria	GPE
gujaf-250	91	1	two	CARDINAL
gujaf-250	91	2	polytechnics	NORP
gujaf-250	91	3	the north west	LOC
gujaf-250	91	4	nigeria	GPE
gujaf-250	93	1	polytechnics	NORP
gujaf-250	93	2	nigeria	GPE
gujaf-250	93	3	polytechnics	NORP
gujaf-250	94	1	north west	GPE
gujaf-250	94	2	polytechnics	ORG
gujaf-250	94	3	89 1	DATE
gujaf-250	94	4	nigerian	NORP
gujaf-250	95	1	nigeria	GPE
gujaf-250	98	1	nigeria	GPE
gujaf-250	99	1	khalid et al	PERSON
gujaf-250	100	1	2012	DATE
gujaf-250	103	1	khalid et al.	PERSON
gujaf-250	103	2	2012	DATE
gujaf-250	107	1	2012	DATE
gujaf-250	107	2	ruchi &surinder	ORG
gujaf-250	107	3	2014	DATE
gujaf-250	109	1	yazdani et al	PERSON
gujaf-250	110	1	2011	DATE
gujaf-250	113	1	90	CARDINAL
gujaf-250	113	2	2017	DATE
gujaf-250	115	1	2017	DATE
gujaf-250	117	1	2015	DATE
gujaf-250	118	1	wayne	PERSON
gujaf-250	118	2	bommer &	ORG
gujaf-250	118	3	2002	DATE
gujaf-250	121	1	2009	DATE
gujaf-250	121	2	lim et al	PERSON
gujaf-250	122	1	2013	DATE
gujaf-250	122	2	hameed et al	PERSON
gujaf-250	122	3	2014	DATE
gujaf-250	122	4	chuang	PERSON
gujaf-250	122	5	2014	DATE
gujaf-250	122	6	2017	CARDINAL
gujaf-250	122	7	2017	CARDINAL
gujaf-250	122	8	yee	PERSON
gujaf-250	122	9	2018	DATE
gujaf-250	122	10	2018	DATE
gujaf-250	124	1	nigeria	GPE
gujaf-250	124	2	aigboje	ORG
gujaf-250	124	3	2007	DATE
gujaf-250	124	4	2009	DATE
gujaf-250	124	5	akpan	PERSON
gujaf-250	124	6	2013	DATE
gujaf-250	124	7	al.	GPE
gujaf-250	124	8	2014	DATE
gujaf-250	124	9	babagana &dungus	ORG
gujaf-250	124	10	2015	DATE
gujaf-250	124	11	inuwa	ORG
gujaf-250	124	12	2016	DATE
gujaf-250	124	13	2017	DATE
gujaf-250	126	1	polytechnics	NORP
gujaf-250	126	2	the north west	LOC
gujaf-250	126	3	nigeria	GPE
gujaf-250	127	1	polytechnics	NORP
gujaf-250	127	2	the north west	LOC
gujaf-250	127	3	nigeria	GPE
gujaf-250	128	1	91	CARDINAL
gujaf-250	128	2	polytechnics	GPE
gujaf-250	128	3	north west	GPE
gujaf-250	128	4	nigeria	GPE
gujaf-250	129	1	polytechnics	GPE
gujaf-250	129	2	north west	GPE
gujaf-250	129	3	nigeria	GPE
gujaf-250	131	1	north west	GPE
gujaf-250	131	2	nigeria	GPE
gujaf-250	133	1	north west	GPE
gujaf-250	133	2	nigeria	GPE
gujaf-250	135	1	polytechnics	GPE
gujaf-250	135	2	north west	GPE
gujaf-250	135	3	nigeria	GPE
gujaf-250	136	1	polytechnics	GPE
gujaf-250	136	2	north west	GPE
gujaf-250	136	3	nigeria	GPE
gujaf-250	138	1	polytechnics	GPE
gujaf-250	138	2	north west	GPE
gujaf-250	138	3	nigeria	GPE
gujaf-250	139	1	polytechnics	ORG
gujaf-250	139	2	the north west	LOC
gujaf-250	140	1	polytechnics	ORG
gujaf-250	141	1	section 3.0	LAW
gujaf-250	141	2	section 4.0	LAW
gujaf-250	141	3	section 5	DATE
gujaf-250	142	1	2	CARDINAL
gujaf-250	144	1	92	CARDINAL
gujaf-250	144	2	2011	DATE
gujaf-250	145	1	achim	ORG
gujaf-250	145	2	2013	DATE
gujaf-250	148	1	ayako et al	PERSON
gujaf-250	149	1	2012	DATE
gujaf-250	150	1	2008	DATE
gujaf-250	156	1	rabia et al	PERSON
gujaf-250	157	1	2012	DATE
gujaf-250	158	1	ruchi	PERSON
gujaf-250	158	2	surinder	PERSON
gujaf-250	158	3	2014	DATE
gujaf-250	160	1	christopher	PERSON
gujaf-250	160	2	khann	PERSON
gujaf-250	160	3	2015	CARDINAL
gujaf-250	161	1	christopher	PERSON
gujaf-250	161	2	khann	PERSON
gujaf-250	161	3	2015	DATE
gujaf-250	162	1	two	CARDINAL
gujaf-250	162	2	93	CARDINAL
gujaf-250	165	1	ruchi	PERSON
gujaf-250	165	2	surinder	PERSON
gujaf-250	165	3	2014	DATE
gujaf-250	166	1	three	CARDINAL
gujaf-250	166	2	ruchi	ORG
gujaf-250	166	3	surinder	PERSON
gujaf-250	166	4	2014	DATE
gujaf-250	172	1	2017	DATE
gujaf-250	173	1	maicibi	PERSON
gujaf-250	173	2	2005	DATE
gujaf-250	175	1	2015	DATE
gujaf-250	177	1	2015	CARDINAL
gujaf-250	178	1	94	CARDINAL
gujaf-250	180	1	byars	PERSON
gujaf-250	180	2	2003	DATE
gujaf-250	180	3	2011	DATE
gujaf-250	181	1	2015	DATE
gujaf-250	182	1	maas et al.	PERSON
gujaf-250	182	2	2012	DATE
gujaf-250	182	3	kelly et al.	PERSON
gujaf-250	182	4	2015	DATE
gujaf-250	182	5	marai et al.	PERSON
gujaf-250	182	6	2010	DATE
gujaf-250	183	1	maicibi	PERSON
gujaf-250	183	2	2005	DATE
gujaf-250	186	1	peretomode	ORG
gujaf-250	186	2	2012	DATE
gujaf-250	187	1	2014	DATE
gujaf-250	187	2	nigeria	GPE
gujaf-250	187	3	one	CARDINAL
gujaf-250	188	1	2012	DATE
gujaf-250	188	2	nigerian	NORP
gujaf-250	190	1	2.1	CARDINAL
gujaf-250	190	2	2018	DATE
gujaf-250	190	3	malang	GPE
gujaf-250	191	1	malang	GPE
gujaf-250	191	2	314	CARDINAL
gujaf-250	191	3	256	CARDINAL
gujaf-250	193	1	pls	NORP
gujaf-250	195	1	95	CARDINAL
gujaf-250	197	1	lim et al	PERSON
gujaf-250	197	2	2013	DATE
gujaf-250	197	3	malaysian	NORP
gujaf-250	198	1	700	CARDINAL
gujaf-250	198	2	only 202	CARDINAL
gujaf-250	202	1	2017	CARDINAL
gujaf-250	202	2	national university of lesotho	ORG
gujaf-250	203	1	six	CARDINAL
gujaf-250	203	2	the national university of lesotho	ORG
gujaf-250	204	1	156	CARDINAL
gujaf-250	204	2	5	CARDINAL
gujaf-250	211	1	chuang	PERSON
gujaf-250	211	2	2014	DATE
gujaf-250	212	1	taiwan	GPE
gujaf-250	214	1	96	CARDINAL
gujaf-250	215	1	public university	ORG
gujaf-250	216	1	ekechukwu	GPE
gujaf-250	216	2	2016	DATE
gujaf-250	216	3	nigerian	NORP
gujaf-250	216	4	kaduna	GPE
gujaf-250	219	1	saba	GPE
gujaf-250	219	2	2011	DATE
gujaf-250	219	3	pakistan	GPE
gujaf-250	219	4	four	CARDINAL
gujaf-250	219	5	five	CARDINAL
gujaf-250	220	1	2.2	CARDINAL
gujaf-250	220	2	kiplangat	PERSON
gujaf-250	220	3	2017	CARDINAL
gujaf-250	220	4	kenyan	NORP
gujaf-250	221	1	2,773	CARDINAL
gujaf-250	221	2	kenya	GPE
gujaf-250	222	1	605	CARDINAL
gujaf-250	224	1	pearson correlation coefficient	ORG
gujaf-250	224	2	one	CARDINAL
gujaf-250	224	3	anova	ORG
gujaf-250	228	1	ojeleye	PERSON
gujaf-250	228	2	2017	CARDINAL
gujaf-250	229	1	eighty-three	CARDINAL
gujaf-250	229	2	83	CARDINAL
gujaf-250	229	3	abdul gusau polytechnic	ORG
gujaf-250	229	4	97	CARDINAL
gujaf-250	229	5	zamfara	LOC
gujaf-250	231	1	pearson	PERSON
gujaf-250	233	1	yee	PERSON
gujaf-250	233	2	2018	DATE
gujaf-250	233	3	malaysian	NORP
gujaf-250	238	1	5	CARDINAL
gujaf-250	239	1	pearson	PERSON
gujaf-250	240	1	80	CARDINAL
gujaf-250	243	1	mensah	PERSON
gujaf-250	243	2	2015	CARDINAL
gujaf-250	243	3	ghanaian	NORP
gujaf-250	244	1	four	CARDINAL
gujaf-250	244	2	ghana	GPE
gujaf-250	245	1	248	CARDINAL
gujaf-250	246	1	spss	ORG
gujaf-250	248	1	one	CARDINAL
gujaf-250	248	2	anova	ORG
gujaf-250	249	1	four	CARDINAL
gujaf-250	249	2	98	CARDINAL
gujaf-250	251	1	arunkumar	PERSON
gujaf-250	251	2	2014	DATE
gujaf-250	251	3	malaysia	GPE
gujaf-250	252	1	118	CARDINAL
gujaf-250	252	2	malaysia	GPE
gujaf-250	253	1	chi-square	PERSON
gujaf-250	253	2	anova	ORG
gujaf-250	256	1	al	ORG
gujaf-250	257	1	2014	DATE
gujaf-250	257	2	ogun state	GPE
gujaf-250	257	3	south-west nigeria	GPE
gujaf-250	261	1	the south west	LOC
gujaf-250	261	2	nigeria	GPE
gujaf-250	262	1	babagana	GPE
gujaf-250	262	2	2015	CARDINAL
gujaf-250	262	3	ramat polytechnic maiduguri	ORG
gujaf-250	262	4	1995-2011	DATE
gujaf-250	262	5	borno	GPE
gujaf-250	263	1	45	CARDINAL
gujaf-250	263	2	five	CARDINAL
gujaf-250	264	1	pearson	PERSON
gujaf-250	264	2	microsoft	ORG
gujaf-250	265	1	ramat polytechnic maiduguri	ORG
gujaf-250	266	1	one	CARDINAL
gujaf-250	266	2	99	CARDINAL
gujaf-250	266	3	the north east	LOC
gujaf-250	266	4	nigeria	GPE
gujaf-250	266	5	polytechnics	PERSON
gujaf-250	267	1	herzberg	PERSON
gujaf-250	267	2	two	CARDINAL
gujaf-250	268	1	herzberg	PERSON
gujaf-250	268	2	herzberg et al.	PERSON
gujaf-250	268	3	1959	DATE
gujaf-250	268	4	herzberg	PERSON
gujaf-250	268	5	two	CARDINAL
gujaf-250	269	1	two	CARDINAL
gujaf-250	271	1	burton	GPE
gujaf-250	271	2	2012	DATE
gujaf-250	273	1	2004	DATE
gujaf-250	273	2	burton	GPE
gujaf-250	273	3	2012	DATE
gujaf-250	275	1	herzberg	PERSON
gujaf-250	275	2	burton	GPE
gujaf-250	275	3	2012	DATE
gujaf-250	278	1	one	CARDINAL
gujaf-250	278	2	herzberg	ORG
gujaf-250	278	3	burton	GPE
gujaf-250	278	4	2012	DATE
gujaf-250	279	1	herzberg	PERSON
gujaf-250	281	1	burton	GPE
gujaf-250	281	2	2012	DATE
gujaf-250	282	1	herzberg	PERSON
gujaf-250	282	2	two	CARDINAL
gujaf-250	283	1	al, 1959	ORG
gujaf-250	287	1	callahon	PERSON
gujaf-250	287	2	2004	DATE
gujaf-250	287	3	mensah & tawiah,	ORG
gujaf-250	287	4	2015	DATE
gujaf-250	287	5	100	CARDINAL
gujaf-250	289	1	3	CARDINAL
gujaf-250	291	1	2008	DATE
gujaf-250	291	2	2002	DATE
gujaf-250	292	1	12	CARDINAL
gujaf-250	292	2	302	CARDINAL
gujaf-250	293	1	2008	DATE
gujaf-250	294	1	302	CARDINAL
gujaf-250	294	2	169	CARDINAL
gujaf-250	294	3	±5	ORG
gujaf-250	296	1	169	CARDINAL
gujaf-250	296	2	154	CARDINAL
gujaf-250	296	3	86%	PERCENT
gujaf-250	298	1	2003	DATE
gujaf-250	299	1	five	CARDINAL
gujaf-250	299	2	1	CARDINAL
gujaf-250	299	3	2	CARDINAL
gujaf-250	299	4	3	CARDINAL
gujaf-250	299	5	4	CARDINAL
gujaf-250	299	6	5	CARDINAL
gujaf-250	299	7	two	CARDINAL
gujaf-250	304	1	1	CARDINAL
gujaf-250	304	2	kenneth & abbot	ORG
gujaf-250	304	3	2002	DATE
gujaf-250	306	1	101	CARDINAL
gujaf-250	307	1	multiple linear	ORG
gujaf-250	307	2	alperi =	PERSON
gujaf-250	308	1	wokeni	ORG
gujaf-250	309	1	4	CARDINAL
gujaf-250	311	1	1	CARDINAL
gujaf-250	311	2	observ	ORG
gujaf-250	311	3	2.786	CARDINAL
gujaf-250	311	4	2.772	MONEY
gujaf-250	311	5	2.848	MONEY
gujaf-250	311	6	0.922	CARDINAL
gujaf-250	311	7	1.000 1.000 1.000	MONEY
gujaf-250	311	8	145	CARDINAL
gujaf-250	311	9	145	CARDINAL
gujaf-250	311	10	145	CARDINAL
gujaf-250	312	1	1	CARDINAL
gujaf-250	312	2	polytechnics	NORP
gujaf-250	312	3	the north west	LOC
gujaf-250	312	4	nigeria	GPE
gujaf-250	313	1	1.000	CARDINAL
gujaf-250	313	2	5.000	CARDINAL
gujaf-250	314	1	2.786	CARDINAL
gujaf-250	314	2	0.922	CARDINAL
gujaf-250	314	3	0.922	CARDINAL
gujaf-250	316	1	2.772	CARDINAL
gujaf-250	316	2	0.880	CARDINAL
gujaf-250	316	3	between 1.000 and 5.000	CARDINAL
gujaf-250	317	1	2.848	CARDINAL
gujaf-250	317	2	0.938	CARDINAL
gujaf-250	317	3	1.000	CARDINAL
gujaf-250	317	4	5.000	CARDINAL
gujaf-250	319	1	102	CARDINAL
gujaf-250	319	2	polytechnics	PERSON
gujaf-250	322	1	2	CARDINAL
gujaf-250	323	1	appendix	NORP
gujaf-250	324	1	2	CARDINAL
gujaf-250	324	2	1.0000	CARDINAL
gujaf-250	324	3	0.7494 0.6900 1.0000	ORG
gujaf-250	324	4	2	CARDINAL
gujaf-250	327	1	0.80	CARDINAL
gujaf-250	327	2	gujarati	ORG
gujaf-250	327	3	2004	DATE
gujaf-250	328	1	1.19	CARDINAL
gujaf-250	328	2	10	CARDINAL
gujaf-250	329	1	0.524	CARDINAL
gujaf-250	329	2	1.000	CARDINAL
gujaf-250	332	1	2	CARDINAL
gujaf-250	332	2	the north west	LOC
gujaf-250	332	3	nigeria	GPE
gujaf-250	333	1	the north west	LOC
gujaf-250	333	2	nigeria	GPE
gujaf-250	333	3	0.6074	CARDINAL
gujaf-250	335	1	polytechnics	ORG
gujaf-250	335	2	the north west	LOC
gujaf-250	335	3	nigeria	GPE
gujaf-250	335	4	0.7494	CARDINAL
gujaf-250	337	1	2	CARDINAL
gujaf-250	337	2	103	CARDINAL
gujaf-250	337	3	polytechnics	ORG
gujaf-250	337	4	the north west nigeria	LOC
gujaf-250	337	5	0.6900	CARDINAL
gujaf-250	339	1	3	CARDINAL
gujaf-250	340	1	3	CARDINAL
gujaf-250	340	2	0.521	CARDINAL
gujaf-250	340	3	2.95 0.004	CARDINAL
gujaf-250	340	4	0.181 0.079 2.29 0.024	QUANTITY
gujaf-250	340	5	0.620	CARDINAL
gujaf-250	340	6	0.074 8.36 0.000	QUANTITY
gujaf-250	341	1	0.5712	CARDINAL
gujaf-250	341	2	96.90	CARDINAL
gujaf-250	341	3	1.91	CARDINAL
gujaf-250	341	4	4.1	CARDINAL
gujaf-250	341	5	3	CARDINAL
gujaf-250	341	6	polytechnics	NORP
gujaf-250	341	7	the north west	LOC
gujaf-250	341	8	nigeria	GPE
gujaf-250	341	9	polytechnics	ORG
gujaf-250	341	10	0.181	CARDINAL
gujaf-250	341	11	2.29	CARDINAL
gujaf-250	341	12	5%	PERCENT
gujaf-250	341	13	0.024	CARDINAL
gujaf-250	342	1	the north west	LOC
gujaf-250	342	2	nigeria	GPE
gujaf-250	343	1	2022	CARDINAL
gujaf-250	344	1	one	CARDINAL
gujaf-250	344	2	polytechnics	NORP
gujaf-250	344	3	nigeria	GPE
gujaf-250	345	1	nigeria	GPE
gujaf-250	345	2	2022	CARDINAL
gujaf-250	346	1	saba	GPE
gujaf-250	346	2	2011	DATE
gujaf-250	346	3	lim et al	PERSON
gujaf-250	346	4	2013	DATE
gujaf-250	346	5	2017	CARDINAL
gujaf-250	346	6	chuang	PERSON
gujaf-250	346	7	2014	DATE
gujaf-250	346	8	ekechukwu	GPE
gujaf-250	346	9	2016	DATE
gujaf-250	347	1	104 4.2	CARDINAL
gujaf-250	347	2	the north west	LOC
gujaf-250	347	3	nigeria	GPE
gujaf-250	347	4	polytechnics	ORG
gujaf-250	347	5	0.620	CARDINAL
gujaf-250	347	6	8.36	CARDINAL
gujaf-250	347	7	1%	PERCENT
gujaf-250	347	8	0.000	CARDINAL
gujaf-250	348	1	the north west	LOC
gujaf-250	348	2	nigeria	GPE
gujaf-250	350	1	two	CARDINAL
gujaf-250	350	2	polytechnics	NORP
gujaf-250	350	3	the north west	LOC
gujaf-250	350	4	nigeria	GPE
gujaf-250	351	1	the north west	LOC
gujaf-250	351	2	nigeria	GPE
gujaf-250	351	3	2022	CARDINAL
gujaf-250	352	1	arunkumar	GPE
gujaf-250	352	2	2014	DATE
gujaf-250	352	3	al	ORG
gujaf-250	353	1	2014	DATE
gujaf-250	353	2	mensah	PERSON
gujaf-250	353	3	2015	CARDINAL
gujaf-250	353	4	babagana	GPE
gujaf-250	353	5	2015	CARDINAL
gujaf-250	353	6	2017	CARDINAL
gujaf-250	353	7	2017)and	CARDINAL
gujaf-250	353	8	yee	GPE
gujaf-250	353	9	2018	DATE
gujaf-250	354	1	0.5712	CARDINAL
gujaf-250	354	2	57.12%	PERCENT
gujaf-250	355	1	57.12%	PERCENT
gujaf-250	355	2	42.88%	PERCENT
gujaf-250	356	1	96.90	CARDINAL
gujaf-250	356	2	0.000	CARDINAL
gujaf-250	356	3	1%	PERCENT
gujaf-250	357	1	2022	CARDINAL
gujaf-250	359	1	5	CARDINAL
gujaf-250	359	2	polytechnics	NORP
gujaf-250	359	3	nigeria	GPE
gujaf-250	361	1	the north west	LOC
gujaf-250	361	2	nigeria	GPE
gujaf-250	361	3	2022	CARDINAL
gujaf-250	362	1	polytechnics	NORP
gujaf-250	363	1	105	CARDINAL
gujaf-250	364	1	polytechnics	NORP
gujaf-250	364	2	nigeria	GPE
gujaf-250	364	3	polytechnics	NORP
gujaf-250	366	1	a. a.	PERSON
gujaf-250	366	2	2009	DATE
gujaf-250	367	1	nigeria	GPE
gujaf-250	368	1	lapai international journal of management	ORG
gujaf-250	368	2	2(2	CARDINAL
gujaf-250	368	3	101-112	CARDINAL
gujaf-250	369	1	aigboje	PERSON
gujaf-250	369	2	c. d.	PERSON
gujaf-250	369	3	2007	DATE
gujaf-250	370	1	nigerian	NORP
gujaf-250	370	2	j. b.	PERSON
gujaf-250	370	3	akpan g. o.	PERSON
gujaf-250	370	4	ayeni a. o.	PERSON
gujaf-250	370	5	s. o.	PERSON
gujaf-250	371	1	akpan c. p.	PERSON
gujaf-250	371	2	2013	DATE
gujaf-250	372	1	nigeria	GPE
gujaf-250	373	1	british journal of education	ORG
gujaf-250	373	2	1(2	CARDINAL
gujaf-250	373	3	82	CARDINAL
gujaf-250	374	1	arunkumar	GPE
gujaf-250	374	2	s.	PERSON
gujaf-250	374	3	2014	DATE
gujaf-250	376	1	international journal management business research	ORG
gujaf-250	376	2	4(2	CARDINAL
gujaf-250	376	3	81	CARDINAL
gujaf-250	377	1	d.	NORP
gujaf-250	377	2	jacobs	GPE
gujaf-250	377	3	l. c., &razavieh, a.	PERSON
gujaf-250	377	4	2002	DATE
gujaf-250	379	1	6th	ORDINAL
gujaf-250	379	2	australia	GPE
gujaf-250	380	1	wadsworth thomson	ORG
gujaf-250	381	1	2012	DATE
gujaf-250	384	1	university of health	ORG
gujaf-250	385	1	ayako f.	PERSON
gujaf-250	385	2	miho k.	PERSON
gujaf-250	386	1	saki m.	PERSON
gujaf-250	386	2	daiki	ORG
gujaf-250	386	3	n., & kengo	ORG
gujaf-250	386	4	2012	DATE
gujaf-250	387	1	japanese	NORP
gujaf-250	387	2	thailand	GPE
gujaf-250	388	1	kansai university	ORG
gujaf-250	389	1	2011	DATE
gujaf-250	391	1	3(4	CARDINAL
gujaf-250	391	2	77-86	DATE
gujaf-250	392	1	106	CARDINAL
gujaf-250	392	2	babagana	GPE
gujaf-250	392	3	a., &dungus	ORG
gujaf-250	392	4	b.	PERSON
gujaf-250	392	5	2015	DATE
gujaf-250	393	1	ramat polytechnic maiduguri	ORG
gujaf-250	393	2	1995	DATE
gujaf-250	394	1	european journal of research	ORG
gujaf-250	395	1	3(5)1	CARDINAL
gujaf-250	395	2	j. c.	PERSON
gujaf-250	395	3	g. & smith	ORG
gujaf-250	395	4	s. d.	PERSON
gujaf-250	395	5	2015	CARDINAL
gujaf-250	397	1	139	CARDINAL
gujaf-250	397	2	159	CARDINAL
gujaf-250	398	1	borg	ORG
gujaf-250	398	2	w. r., & gall	PERSON
gujaf-250	398	3	m. d.	PERSON
gujaf-250	398	4	1983	DATE
gujaf-250	399	1	4th	ORDINAL
gujaf-250	400	1	new york	GPE
gujaf-250	401	1	longman	ORG
gujaf-250	402	1	bryman	PERSON
gujaf-250	402	2	a. (	PERSON
gujaf-250	402	3	2008	DATE
gujaf-250	403	1	3rd	ORDINAL
gujaf-250	404	1	new york	GPE
gujaf-250	404	2	oxford university	ORG
gujaf-250	405	1	burton k.	PERSON
gujaf-250	405	2	2012	DATE
gujaf-250	407	1	indiana university	ORG
gujaf-250	408	1	christopher	PERSON
gujaf-250	408	2	m. &khann i. k. (	ORG
gujaf-250	408	3	2015	DATE
gujaf-250	409	1	india	GPE
gujaf-250	410	1	63	CARDINAL
gujaf-250	411	1	doyle	PERSON
gujaf-250	411	2	s.	PERSON
gujaf-250	411	3	2004	DATE
gujaf-250	413	1	amherst	ORG
gujaf-250	413	2	hrd.gujarati	CARDINAL
gujaf-250	413	3	d. n.	PERSON
gujaf-250	413	4	2004	DATE
gujaf-250	414	1	mcgraw-hill	ORG
gujaf-250	415	1	hameed, a.	PERSON
gujaf-250	415	2	ramzan	PERSON
gujaf-250	415	3	m., zubair	PERSON
gujaf-250	415	4	h. m. k., ali	PERSON
gujaf-250	415	5	m. (	PERSON
gujaf-250	415	6	2014	DATE
gujaf-250	416	1	pakistan	GPE
gujaf-250	417	1	5(2	DATE
gujaf-250	417	2	302	CARDINAL
gujaf-250	418	1	herzberg	PERSON
gujaf-250	418	2	b., & snyderman	ORG
gujaf-250	418	3	b. b.	PERSON
gujaf-250	418	4	1959	DATE
gujaf-250	418	5	2nd	ORDINAL
gujaf-250	419	1	new york	GPE
gujaf-250	419	2	ny	GPE
gujaf-250	419	3	john wiley &	ORG
gujaf-250	420	1	inuwa	PERSON
gujaf-250	420	2	m.	PERSON
gujaf-250	420	3	2016	DATE
gujaf-250	422	1	millennium	DATE
gujaf-250	422	2	1(1	CARDINAL
gujaf-250	422	3	90	CARDINAL
gujaf-250	423	1	kelly	PERSON
gujaf-250	423	2	k., vance	PERSON
gujaf-250	423	3	t. w.	PERSON
gujaf-250	423	4	a.	PERSON
gujaf-250	423	5	2015	CARDINAL
gujaf-250	425	1	journal of management accounting research	ORG
gujaf-250	425	2	27(1	CARDINAL
gujaf-250	425	3	1	CARDINAL
gujaf-250	425	4	25	CARDINAL
gujaf-250	426	1	kenneth	PERSON
gujaf-250	426	2	s.b.	GPE
gujaf-250	426	3	& abbott	ORG
gujaf-250	426	4	b.b.	GPE
gujaf-250	426	5	2002	DATE
gujaf-250	427	1	5th	ORDINAL
gujaf-250	428	1	boston	GPE
gujaf-250	428	2	mc graw hill	ORG
gujaf-250	429	1	khalid	GPE
gujaf-250	429	2	s.	GPE
gujaf-250	429	3	irshad	GPE
gujaf-250	429	4	m.z.	GPE
gujaf-250	429	5	& mahmood	ORG
gujaf-250	429	6	2012	DATE
gujaf-250	430	1	punjab	GPE
gujaf-250	430	2	pakistan	GPE
gujaf-250	431	1	international journal of business and management	ORG
gujaf-250	431	2	7(1	DATE
gujaf-250	431	3	126	CARDINAL
gujaf-250	432	1	kiplangat	PERSON
gujaf-250	432	2	h. k.	PERSON
gujaf-250	432	3	2017	CARDINAL
gujaf-250	433	1	kenyan university	ORG
gujaf-250	434	1	5(1	CARDINAL
gujaf-250	434	2	1-16	CARDINAL
gujaf-250	435	1	107	CARDINAL
gujaf-250	435	2	g. a. s.	PERSON
gujaf-250	435	3	ling	PERSON
gujaf-250	435	4	h. j.	PERSON
gujaf-250	435	5	l. p.	PERSON
gujaf-250	435	6	l. m.	PERSON
gujaf-250	435	7	t. k.	PERSON
gujaf-250	435	8	2013	DATE
gujaf-250	436	1	malaysian	NORP
gujaf-250	437	1	abdul rahman	PERSON
gujaf-250	438	1	maas	PERSON
gujaf-250	438	2	v. s.	PERSON
gujaf-250	438	3	van rinsum	PERSON
gujaf-250	438	4	m. &	ORG
gujaf-250	438	5	k. l.	PERSON
gujaf-250	438	6	2012	DATE
gujaf-250	440	1	617–44	CARDINAL
gujaf-250	440	2	maicibi	ORG
gujaf-250	440	3	n. a.	PERSON
gujaf-250	440	4	2005	DATE
gujaf-250	440	5	1st	ORDINAL
gujaf-250	442	1	kampala	GPE
gujaf-250	443	1	marai	PERSON
gujaf-250	443	2	l.	GPE
gujaf-250	443	3	peniop	GPE
gujaf-250	443	4	j. p.	PERSON
gujaf-250	443	5	c. &kofana	ORG
gujaf-250	443	6	g.	PERSON
gujaf-250	443	7	2010	DATE
gujaf-250	444	1	oceania	GPE
gujaf-250	444	2	solomon islands	GPE
gujaf-250	445	1	45(5	CARDINAL
gujaf-250	445	2	350	CARDINAL
gujaf-250	445	3	359	CARDINAL
gujaf-250	446	1	mensah	PERSON
gujaf-250	446	2	b. e. k., & tawiah	PERSON
gujaf-250	446	3	k. a.	PERSON
gujaf-250	446	4	2015	CARDINAL
gujaf-250	448	1	ghana	GPE
gujaf-250	449	1	9(2	CARDINAL
gujaf-250	449	2	255	CARDINAL
gujaf-250	450	1	m. e., &dorasamy	PERSON
gujaf-250	450	2	2017	CARDINAL
gujaf-250	452	1	15(3	CARDINAL
gujaf-250	452	2	193	CARDINAL
gujaf-250	453	1	j. p.	PERSON
gujaf-250	453	2	f. g.	PERSON
gujaf-250	453	3	2008	DATE
gujaf-250	455	1	28	CARDINAL
gujaf-250	455	2	3	CARDINAL
gujaf-250	455	3	283	CARDINAL
gujaf-250	456	1	w., &noermijati	ORG
gujaf-250	456	2	b. m. s.	PERSON
gujaf-250	456	3	2018	DATE
gujaf-250	458	1	16(4	CARDINAL
gujaf-250	458	2	5	CARDINAL
gujaf-250	459	1	ndlue	ORG
gujaf-250	459	2	t. i.	GPE
gujaf-250	459	3	& ekechukwu	ORG
gujaf-250	459	4	h. c.	PERSON
gujaf-250	459	5	2016	DATE
gujaf-250	460	1	nigerian	NORP
gujaf-250	460	2	kaduna state	GPE
gujaf-250	460	3	nigeria	GPE
gujaf-250	461	1	kuwait	GPE
gujaf-250	461	2	arabian	NORP
gujaf-250	461	3	5(11	DATE
gujaf-250	461	4	13	CARDINAL
gujaf-250	462	1	noordin	ORG
gujaf-250	462	2	f. &jusoff	ORG
gujaf-250	462	3	k.	PERSON
gujaf-250	462	4	2009	DATE
gujaf-250	463	1	malaysian	NORP
gujaf-250	464	1	asian	NORP
gujaf-250	464	2	5(5	CARDINAL
gujaf-250	464	3	122	CARDINAL
gujaf-250	465	1	d. c., &	GPE
gujaf-250	465	2	f.	PERSON
gujaf-250	465	3	2012	DATE
gujaf-250	468	1	niger postgraduate medical journal	ORG
gujaf-250	468	2	19(3	DATE
gujaf-250	468	3	167	CARDINAL
gujaf-250	470	1	abdulgusau polytechnic	ORG
gujaf-250	470	2	talata	ORG
gujaf-250	470	3	zamfara state	GPE
gujaf-250	471	1	arabian	NORP
gujaf-250	471	2	nigerian	NORP
gujaf-250	471	3	4(2	CARDINAL
gujaf-250	471	4	34	CARDINAL
gujaf-250	471	5	108	CARDINAL
gujaf-250	471	6	o. a.	PERSON
gujaf-250	471	7	adeniji	GPE
gujaf-250	471	8	a. a.	PERSON
gujaf-250	471	9	falola	ORG
gujaf-250	471	10	h. o., &heirsmac	ORG
gujaf-250	471	11	2014	DATE
gujaf-250	473	1	leonardo journal of sciences	ORG
gujaf-250	473	2	25	CARDINAL
gujaf-250	473	3	65	CARDINAL
gujaf-250	474	1	peretomode	PRODUCT
gujaf-250	474	2	v. f.	PERSON
gujaf-250	474	3	2012	DATE
gujaf-250	476	1	benin city	GPE
gujaf-250	477	1	m. o. & achim	ORG
gujaf-250	477	2	m. v	PERSON
gujaf-250	477	3	2013	DATE
gujaf-250	479	1	peopleph.d	GPE
gujaf-250	480	1	2007	DATE
gujaf-250	480	2	2013	DATE
gujaf-250	481	1	a. & kato	ORG
gujaf-250	481	2	m. (	PERSON
gujaf-250	481	3	2011	DATE
gujaf-250	483	1	2nd	ORDINAL
gujaf-250	484	1	yogyakarta	GPE
gujaf-250	484	2	indonesia	GPE
gujaf-250	484	3	rabia, i.	ORG
gujaf-250	484	4	afsheen f.	PERSON
gujaf-250	484	5	arshad z.	PERSON
gujaf-250	484	6	imran y.,	PERSON
gujaf-250	484	7	2012	DATE
gujaf-250	485	1	pakistani	NORP
gujaf-250	486	1	middle-east journal of scientific	ORG
gujaf-250	486	2	1455-1462	CARDINAL
gujaf-250	487	1	s.	PERSON
gujaf-250	487	2	2004	DATE
gujaf-250	489	1	american academy of business 5(20	ORG
gujaf-250	489	2	52-63	DATE
gujaf-250	490	1	reio	ORG
gujaf-250	490	2	g.t.	ORG
gujaf-250	490	3	j.l.	GPE
gujaf-250	490	4	2004	DATE
gujaf-250	492	1	19	CARDINAL
gujaf-250	492	2	3	CARDINAL
gujaf-250	493	1	http://dx.doi.org/10.1023/b:jobu.0000040269.72795.ce	ORG
gujaf-250	493	2	2008	DATE
gujaf-250	495	1	17 eylül 2008	DATE
gujaf-250	496	1	ruchi	PERSON
gujaf-250	496	2	j., &surinder	ORG
gujaf-250	496	3	k.	PERSON
gujaf-250	496	4	2014	DATE
gujaf-250	498	1	4(1	CARDINAL
gujaf-250	498	2	1–8	DATE
gujaf-250	498	3	l.w.	GPE
gujaf-250	498	4	2003	DATE
gujaf-250	499	1	10th	ORDINAL
gujaf-250	500	1	mcgraw-hill/irwin	ORG
gujaf-250	500	2	new york	GPE
gujaf-250	500	3	259	CARDINAL
gujaf-250	501	1	saba	GPE
gujaf-250	501	2	i.	PERSON
gujaf-250	501	3	2011	DATE
gujaf-250	502	1	bahawalpur	PERSON
gujaf-250	503	1	1(1	CARDINAL
gujaf-250	503	2	1-8	DATE
gujaf-250	504	1	sekaran	PERSON
gujaf-250	504	2	2003	DATE
gujaf-250	505	1	4th	ORDINAL
gujaf-250	506	1	south illinois university	ORG
gujaf-250	506	2	carbondale	GPE
gujaf-250	506	3	john wiley	PERSON
gujaf-250	507	1	n. h.	ORG
gujaf-250	507	2	chapter 2	LAW
gujaf-250	507	3	n.d.	GPE
gujaf-250	509	1	jones	PERSON
gujaf-250	510	1	23-35	CARDINAL
gujaf-250	511	1	j.	PERSON
gujaf-250	511	2	kaine	PERSON
gujaf-250	511	3	s.	PERSON
gujaf-250	511	4	samuel	PERSON
gujaf-250	511	5	a.	GPE
gujaf-250	511	6	mclean	GPE
gujaf-250	511	7	johns, r.	PERSON
gujaf-250	511	8	leary	GPE
gujaf-250	511	9	g., & robinson	ORG
gujaf-250	511	10	j. (	PERSON
gujaf-250	511	11	2015	CARDINAL
gujaf-250	512	1	109	CARDINAL
gujaf-250	512	2	2nd	ORDINAL
gujaf-250	513	1	cambridge university press	ORG
gujaf-250	513	2	london	GPE
gujaf-250	514	1	tai	PERSON
gujaf-250	514	2	f-m.	PERSON
gujaf-250	514	3	2014	DATE
gujaf-250	516	1	the journal of human resource	ORG
gujaf-250	516	2	51	CARDINAL
gujaf-250	517	1	e., chima	ORG
gujaf-250	517	2	m., & hakeem	ORG
gujaf-250	517	3	a.	PERSON
gujaf-250	517	4	2014	DATE
gujaf-250	518	1	nigeria	GPE
gujaf-250	519	1	journal of research	ORG
gujaf-250	520	1	http://www.intersjournals.org wayne	ORG
gujaf-250	520	2	s. j.	PERSON
gujaf-250	520	3	l. m.	PERSON
gujaf-250	520	4	w. h., &	PERSON
gujaf-250	520	5	l. e.	PERSON
gujaf-250	520	6	2002	DATE
gujaf-250	523	1	87	CARDINAL
gujaf-250	523	2	590–598	CARDINAL
gujaf-250	524	1	yazdani	ORG
gujaf-250	524	2	b. o.	PERSON
gujaf-250	524	3	n. m.	PERSON
gujaf-250	524	4	e. s.	PERSON
gujaf-250	524	5	2011	DATE
gujaf-250	526	1	european journal	ORG
gujaf-250	526	2	social sciences	ORG
gujaf-250	526	3	20	CARDINAL
gujaf-250	526	4	2	CARDINAL
gujaf-250	526	5	267-274	CARDINAL
gujaf-250	527	1	yee	PERSON
gujaf-250	527	2	l. c. (	PERSON
gujaf-250	527	3	2018	DATE
gujaf-250	528	1	malaysian	NORP
gujaf-250	529	1	journal of arts &social sciences	ORG
gujaf-250	529	2	1(2	CARDINAL
gujaf-250	529	3	64‐73	CARDINAL