id	sid	tid	token	lemma	pos
hassl-4047	1	1	200	200	NUM
hassl-4047	1	2	©	©	PROPN
hassl-4047	1	3	2025	2025	NUM
hassl-4047	1	4	conscientia	conscientia	PROPN
hassl-4047	1	5	beam	beam	PROPN
hassl-4047	1	6	.	.	PUNCT
hassl-4047	2	1	all	all	DET
hassl-4047	2	2	rights	right	NOUN
hassl-4047	2	3	reserved	reserve	VERB
hassl-4047	2	4	.	.	PUNCT
hassl-4047	3	1	external	external	ADJ
hassl-4047	3	2	audit	audit	NOUN
hassl-4047	3	3	importance	importance	NOUN
hassl-4047	3	4	toward	toward	ADP
hassl-4047	3	5	efficiency	efficiency	NOUN
hassl-4047	3	6	of	of	ADP
hassl-4047	3	7	public	public	ADJ
hassl-4047	3	8	funds	fund	NOUN
hassl-4047	3	9	and	and	CCONJ
hassl-4047	3	10	the	the	DET
hassl-4047	3	11	economic	economic	ADJ
hassl-4047	3	12	growth	growth	NOUN
hassl-4047	3	13	-	-	PUNCT
hassl-4047	3	14	a	a	DET
hassl-4047	3	15	study	study	NOUN
hassl-4047	3	16	case	case	NOUN
hassl-4047	3	17	of	of	ADP
hassl-4047	3	18	kosovo	kosovo	PROPN
hassl-4047	3	19	medain	medain	PROPN
hassl-4047	3	20	hashani1	hashani1	PROPN
hassl-4047	4	1	roberta	roberta	PROPN
hassl-4047	4	2	bajrami2	bajrami2	PROPN
hassl-4047	4	3	+	+	CCONJ
hassl-4047	4	4	besime	besime	NOUN
hassl-4047	4	5	ziberi3	ziberi3	NOUN
hassl-4047	4	6	1,2,3faculty	1,2,3faculty	NUM
hassl-4047	4	7	of	of	ADP
hassl-4047	4	8	economics	economic	NOUN
hassl-4047	4	9	,	,	PUNCT
hassl-4047	4	10	aab	aab	PROPN
hassl-4047	4	11	college	college	PROPN
hassl-4047	4	12	,	,	PUNCT
hassl-4047	4	13	prishtina	prishtina	PROPN
hassl-4047	4	14	,	,	PUNCT
hassl-4047	4	15	kosovo	kosovo	PROPN
hassl-4047	4	16	.	.	PUNCT
hassl-4047	5	1	1email	1email	NUM
hassl-4047	5	2	:	:	PUNCT
hassl-4047	5	3	medain.hashani@universitetiaab.com	medain.hashani@universitetiaab.com	X
hassl-4047	5	4	2email	2email	NUM
hassl-4047	5	5	:	:	PUNCT
hassl-4047	5	6	roberta.bajrami@universitetiaab.com	roberta.bajrami@universitetiaab.com	X
hassl-4047	5	7	3email	3email	NUM
hassl-4047	5	8	:	:	PUNCT
hassl-4047	5	9	besime.ziberi@universitetiaab.com	besime.ziberi@universitetiaab.com	X
hassl-4047	5	10	(	(	PUNCT
hassl-4047	5	11	+	+	NUM
hassl-4047	5	12	corresponding	correspond	VERB
hassl-4047	5	13	author	author	NOUN
hassl-4047	5	14	)	)	PUNCT
hassl-4047	5	15	abstract	abstract	ADJ
hassl-4047	5	16	article	article	NOUN
hassl-4047	5	17	history	history	NOUN
hassl-4047	5	18	received	receive	VERB
hassl-4047	5	19	:	:	PUNCT
hassl-4047	5	20	10	10	NUM
hassl-4047	5	21	july	july	PROPN
hassl-4047	5	22	2024	2024	NUM
hassl-4047	5	23	revised	revise	VERB
hassl-4047	5	24	:	:	PUNCT
hassl-4047	5	25	24	24	NUM
hassl-4047	5	26	december	december	PROPN
hassl-4047	5	27	2024	2024	NUM
hassl-4047	5	28	accepted	accept	VERB
hassl-4047	5	29	:	:	PUNCT
hassl-4047	5	30	9	9	NUM
hassl-4047	5	31	january	january	NOUN
hassl-4047	5	32	2025	2025	NUM
hassl-4047	5	33	published	publish	VERB
hassl-4047	5	34	:	:	PUNCT
hassl-4047	5	35	23	23	NUM
hassl-4047	5	36	january	january	NOUN
hassl-4047	5	37	2025	2025	NUM
hassl-4047	5	38	keywords	keyword	NOUN
hassl-4047	5	39	audit	audit	NOUN
hassl-4047	5	40	efficiency	efficiency	NOUN
hassl-4047	5	41	ols	ol	NOUN
hassl-4047	5	42	model	model	VERB
hassl-4047	5	43	public	public	ADJ
hassl-4047	5	44	expenditures	expenditure	NOUN
hassl-4047	5	45	state	state	NOUN
hassl-4047	5	46	budget	budget	NOUN
hassl-4047	5	47	var	var	PROPN
hassl-4047	5	48	model	model	PROPN
hassl-4047	5	49	.	.	PUNCT
hassl-4047	6	1	the	the	DET
hassl-4047	6	2	purpose	purpose	NOUN
hassl-4047	6	3	of	of	ADP
hassl-4047	6	4	this	this	DET
hassl-4047	6	5	study	study	NOUN
hassl-4047	6	6	is	be	AUX
hassl-4047	6	7	to	to	PART
hassl-4047	6	8	shed	shed	VERB
hassl-4047	6	9	light	light	NOUN
hassl-4047	6	10	on	on	ADP
hassl-4047	6	11	the	the	DET
hassl-4047	6	12	importance	importance	NOUN
hassl-4047	6	13	of	of	ADP
hassl-4047	6	14	the	the	DET
hassl-4047	6	15	external	external	ADJ
hassl-4047	6	16	audit	audit	NOUN
hassl-4047	6	17	towards	towards	ADP
hassl-4047	6	18	the	the	DET
hassl-4047	6	19	efficiency	efficiency	NOUN
hassl-4047	6	20	of	of	ADP
hassl-4047	6	21	public	public	ADJ
hassl-4047	6	22	funds	fund	NOUN
hassl-4047	6	23	and	and	CCONJ
hassl-4047	6	24	to	to	PART
hassl-4047	6	25	estimate	estimate	VERB
hassl-4047	6	26	further	far	ADV
hassl-4047	6	27	the	the	DET
hassl-4047	6	28	impact	impact	NOUN
hassl-4047	6	29	of	of	ADP
hassl-4047	6	30	related	relate	VERB
hassl-4047	6	31	macroeconomic	macroeconomic	ADJ
hassl-4047	6	32	determinants	determinant	NOUN
hassl-4047	6	33	such	such	ADJ
hassl-4047	6	34	as	as	ADP
hassl-4047	6	35	government	government	NOUN
hassl-4047	6	36	expenditures	expenditure	NOUN
hassl-4047	6	37	,	,	PUNCT
hassl-4047	6	38	government	government	NOUN
hassl-4047	6	39	debt	debt	NOUN
hassl-4047	6	40	to	to	ADP
hassl-4047	6	41	gdp	gdp	NOUN
hassl-4047	6	42	,	,	PUNCT
hassl-4047	6	43	government	government	NOUN
hassl-4047	6	44	revenue	revenue	NOUN
hassl-4047	6	45	,	,	PUNCT
hassl-4047	6	46	and	and	CCONJ
hassl-4047	6	47	fiscal	fiscal	ADJ
hassl-4047	6	48	expenditure	expenditure	NOUN
hassl-4047	6	49	in	in	ADP
hassl-4047	6	50	economic	economic	ADJ
hassl-4047	6	51	growth	growth	NOUN
hassl-4047	6	52	in	in	ADP
hassl-4047	6	53	the	the	DET
hassl-4047	6	54	case	case	NOUN
hassl-4047	6	55	of	of	ADP
hassl-4047	6	56	kosovo	kosovo	PROPN
hassl-4047	6	57	.	.	PUNCT
hassl-4047	7	1	the	the	DET
hassl-4047	7	2	study	study	NOUN
hassl-4047	7	3	employs	employ	VERB
hassl-4047	7	4	a	a	DET
hassl-4047	7	5	quantitative	quantitative	ADJ
hassl-4047	7	6	research	research	NOUN
hassl-4047	7	7	method	method	NOUN
hassl-4047	7	8	utilizing	utilize	VERB
hassl-4047	7	9	secondary	secondary	ADJ
hassl-4047	7	10	data	datum	NOUN
hassl-4047	7	11	from	from	ADP
hassl-4047	7	12	2012	2012	NUM
hassl-4047	7	13	-	-	SYM
hassl-4047	7	14	2021	2021	NUM
hassl-4047	7	15	sourced	source	VERB
hassl-4047	7	16	from	from	ADP
hassl-4047	7	17	world	world	NOUN
hassl-4047	7	18	bank	bank	NOUN
hassl-4047	7	19	indicators	indicator	NOUN
hassl-4047	7	20	.	.	PUNCT
hassl-4047	8	1	the	the	DET
hassl-4047	8	2	econometric	econometric	ADJ
hassl-4047	8	3	models	model	NOUN
hassl-4047	8	4	employed	employ	VERB
hassl-4047	8	5	in	in	ADP
hassl-4047	8	6	this	this	DET
hassl-4047	8	7	study	study	NOUN
hassl-4047	8	8	are	be	AUX
hassl-4047	8	9	the	the	DET
hassl-4047	8	10	ols	ol	NOUN
hassl-4047	8	11	and	and	CCONJ
hassl-4047	8	12	var	var	NOUN
hassl-4047	8	13	models	model	NOUN
hassl-4047	8	14	.	.	PUNCT
hassl-4047	9	1	the	the	DET
hassl-4047	9	2	study	study	NOUN
hassl-4047	9	3	finds	find	VERB
hassl-4047	9	4	that	that	SCONJ
hassl-4047	9	5	a	a	DET
hassl-4047	9	6	point	point	NOUN
hassl-4047	9	7	increase	increase	NOUN
hassl-4047	9	8	in	in	ADP
hassl-4047	9	9	public	public	ADJ
hassl-4047	9	10	debt	debt	NOUN
hassl-4047	9	11	will	will	AUX
hassl-4047	9	12	decrease	decrease	VERB
hassl-4047	9	13	the	the	DET
hassl-4047	9	14	gdp	gdp	NOUN
hassl-4047	9	15	growth	growth	NOUN
hassl-4047	9	16	in	in	ADP
hassl-4047	9	17	the	the	DET
hassl-4047	9	18	case	case	NOUN
hassl-4047	9	19	of	of	ADP
hassl-4047	9	20	kosovo	kosovo	PROPN
hassl-4047	9	21	.	.	PUNCT
hassl-4047	10	1	the	the	DET
hassl-4047	10	2	empirical	empirical	ADJ
hassl-4047	10	3	findings	finding	NOUN
hassl-4047	10	4	suggest	suggest	VERB
hassl-4047	10	5	further	far	ADV
hassl-4047	10	6	that	that	SCONJ
hassl-4047	10	7	an	an	DET
hassl-4047	10	8	increase	increase	NOUN
hassl-4047	10	9	in	in	ADP
hassl-4047	10	10	government	government	NOUN
hassl-4047	10	11	spending	spending	NOUN
hassl-4047	10	12	leads	lead	VERB
hassl-4047	10	13	to	to	ADP
hassl-4047	10	14	a	a	DET
hassl-4047	10	15	rise	rise	NOUN
hassl-4047	10	16	in	in	ADP
hassl-4047	10	17	gdp	gdp	NOUN
hassl-4047	10	18	growth	growth	NOUN
hassl-4047	10	19	,	,	PUNCT
hassl-4047	10	20	whereas	whereas	SCONJ
hassl-4047	10	21	government	government	NOUN
hassl-4047	10	22	revenues	revenue	NOUN
hassl-4047	10	23	and	and	CCONJ
hassl-4047	10	24	fiscal	fiscal	ADJ
hassl-4047	10	25	expenditures	expenditure	NOUN
hassl-4047	10	26	are	be	AUX
hassl-4047	10	27	statistically	statistically	ADV
hassl-4047	10	28	not	not	PART
hassl-4047	10	29	significant	significant	ADJ
hassl-4047	10	30	in	in	ADP
hassl-4047	10	31	the	the	DET
hassl-4047	10	32	study	study	NOUN
hassl-4047	10	33	circumstances	circumstance	NOUN
hassl-4047	10	34	.	.	PUNCT
hassl-4047	11	1	budgetary	budgetary	ADJ
hassl-4047	11	2	expenditure	expenditure	NOUN
hassl-4047	11	3	is	be	AUX
hassl-4047	11	4	negatively	negatively	ADV
hassl-4047	11	5	signed	sign	VERB
hassl-4047	11	6	,	,	PUNCT
hassl-4047	11	7	indicating	indicate	VERB
hassl-4047	11	8	that	that	SCONJ
hassl-4047	11	9	an	an	DET
hassl-4047	11	10	increase	increase	NOUN
hassl-4047	11	11	in	in	ADP
hassl-4047	11	12	fiscal	fiscal	ADJ
hassl-4047	11	13	expenditure	expenditure	NOUN
hassl-4047	11	14	leads	lead	VERB
hassl-4047	11	15	to	to	ADP
hassl-4047	11	16	a	a	DET
hassl-4047	11	17	decrease	decrease	NOUN
hassl-4047	11	18	in	in	ADP
hassl-4047	11	19	gdp	gdp	NOUN
hassl-4047	11	20	growth	growth	NOUN
hassl-4047	11	21	,	,	PUNCT
hassl-4047	11	22	and	and	CCONJ
hassl-4047	11	23	it	it	PRON
hassl-4047	11	24	is	be	AUX
hassl-4047	11	25	statistically	statistically	ADV
hassl-4047	11	26	not	not	PART
hassl-4047	11	27	significant	significant	ADJ
hassl-4047	11	28	.	.	PUNCT
hassl-4047	12	1	the	the	DET
hassl-4047	12	2	study	study	NOUN
hassl-4047	12	3	concludes	conclude	VERB
hassl-4047	12	4	that	that	SCONJ
hassl-4047	12	5	external	external	ADJ
hassl-4047	12	6	audits	audits	NOUN
hassl-4047	12	7	play	play	VERB
hassl-4047	12	8	a	a	DET
hassl-4047	12	9	crucial	crucial	ADJ
hassl-4047	12	10	role	role	NOUN
hassl-4047	12	11	in	in	ADP
hassl-4047	12	12	the	the	DET
hassl-4047	12	13	efficiency	efficiency	NOUN
hassl-4047	12	14	of	of	ADP
hassl-4047	12	15	public	public	ADJ
hassl-4047	12	16	funds	fund	NOUN
hassl-4047	12	17	and	and	CCONJ
hassl-4047	12	18	sheds	shed	VERB
hassl-4047	12	19	light	light	NOUN
hassl-4047	12	20	on	on	ADP
hassl-4047	12	21	macroeconomic	macroeconomic	ADJ
hassl-4047	12	22	determinants	determinant	NOUN
hassl-4047	12	23	related	relate	VERB
hassl-4047	12	24	to	to	ADP
hassl-4047	12	25	external	external	ADJ
hassl-4047	12	26	audits	audits	NOUN
hassl-4047	12	27	that	that	PRON
hassl-4047	12	28	have	have	VERB
hassl-4047	12	29	an	an	DET
hassl-4047	12	30	impact	impact	NOUN
hassl-4047	12	31	on	on	ADP
hassl-4047	12	32	economic	economic	ADJ
hassl-4047	12	33	growth	growth	NOUN
hassl-4047	12	34	in	in	ADP
hassl-4047	12	35	the	the	DET
hassl-4047	12	36	case	case	NOUN
hassl-4047	12	37	of	of	ADP
hassl-4047	12	38	kosovo	kosovo	PROPN
hassl-4047	12	39	.	.	PUNCT
hassl-4047	13	1	contribution	contribution	NOUN
hassl-4047	13	2	/	/	SYM
hassl-4047	13	3	originality	originality	NOUN
hassl-4047	13	4	:	:	PUNCT
hassl-4047	13	5	this	this	DET
hassl-4047	13	6	study	study	NOUN
hassl-4047	13	7	enhances	enhance	VERB
hassl-4047	13	8	the	the	DET
hassl-4047	13	9	research	research	NOUN
hassl-4047	13	10	gap	gap	NOUN
hassl-4047	13	11	by	by	ADP
hassl-4047	13	12	establishing	establish	VERB
hassl-4047	13	13	the	the	DET
hassl-4047	13	14	importance	importance	NOUN
hassl-4047	13	15	of	of	ADP
hassl-4047	13	16	the	the	DET
hassl-4047	13	17	external	external	ADJ
hassl-4047	13	18	audit	audit	NOUN
hassl-4047	13	19	towards	towards	ADP
hassl-4047	13	20	public	public	ADJ
hassl-4047	13	21	funds	fund	NOUN
hassl-4047	13	22	efficiency	efficiency	NOUN
hassl-4047	13	23	and	and	CCONJ
hassl-4047	13	24	goes	goes	AUX
hassl-4047	13	25	further	far	ADV
hassl-4047	13	26	using	use	VERB
hassl-4047	13	27	econometric	econometric	ADJ
hassl-4047	13	28	techniques	technique	NOUN
hassl-4047	13	29	to	to	PART
hassl-4047	13	30	investigate	investigate	VERB
hassl-4047	13	31	the	the	DET
hassl-4047	13	32	importance	importance	NOUN
hassl-4047	13	33	of	of	ADP
hassl-4047	13	34	external	external	ADJ
hassl-4047	13	35	audit	audit	NOUN
hassl-4047	13	36	towards	towards	ADP
hassl-4047	13	37	economic	economic	ADJ
hassl-4047	13	38	growth	growth	NOUN
hassl-4047	13	39	in	in	ADP
hassl-4047	13	40	the	the	DET
hassl-4047	13	41	case	case	NOUN
hassl-4047	13	42	of	of	ADP
hassl-4047	13	43	kosovo	kosovo	PROPN
hassl-4047	13	44	.	.	PUNCT
hassl-4047	14	1	the	the	DET
hassl-4047	14	2	study	study	NOUN
hassl-4047	14	3	is	be	AUX
hassl-4047	14	4	of	of	ADP
hassl-4047	14	5	great	great	ADJ
hassl-4047	14	6	interest	interest	NOUN
hassl-4047	14	7	to	to	ADP
hassl-4047	14	8	policymakers	policymaker	NOUN
hassl-4047	14	9	and	and	CCONJ
hassl-4047	14	10	also	also	ADV
hassl-4047	14	11	for	for	ADP
hassl-4047	14	12	further	further	ADJ
hassl-4047	14	13	research	research	NOUN
hassl-4047	14	14	.	.	PUNCT
hassl-4047	15	1	this	this	PRON
hassl-4047	15	2	is	be	AUX
hassl-4047	15	3	significant	significant	ADJ
hassl-4047	15	4	because	because	SCONJ
hassl-4047	15	5	external	external	ADJ
hassl-4047	15	6	audit	audit	NOUN
hassl-4047	15	7	plays	play	VERB
hassl-4047	15	8	a	a	DET
hassl-4047	15	9	crucial	crucial	ADJ
hassl-4047	15	10	role	role	NOUN
hassl-4047	15	11	in	in	ADP
hassl-4047	15	12	public	public	ADJ
hassl-4047	15	13	expenditure	expenditure	NOUN
hassl-4047	15	14	efficiency	efficiency	NOUN
hassl-4047	15	15	and	and	CCONJ
hassl-4047	15	16	economic	economic	ADJ
hassl-4047	15	17	growth	growth	NOUN
hassl-4047	15	18	.	.	PUNCT
hassl-4047	16	1	1	1	X
hassl-4047	16	2	.	.	X
hassl-4047	16	3	introduction	introduction	NOUN
hassl-4047	16	4	external	external	ADJ
hassl-4047	16	5	audits	audits	NOUN
hassl-4047	16	6	are	be	AUX
hassl-4047	16	7	essential	essential	ADJ
hassl-4047	16	8	to	to	ADP
hassl-4047	16	9	the	the	DET
hassl-4047	16	10	effectiveness	effectiveness	NOUN
hassl-4047	16	11	of	of	ADP
hassl-4047	16	12	public	public	ADJ
hassl-4047	16	13	funding	funding	NOUN
hassl-4047	16	14	.	.	PUNCT
hassl-4047	17	1	public	public	ADJ
hassl-4047	17	2	funding	funding	NOUN
hassl-4047	17	3	can	can	AUX
hassl-4047	17	4	consequently	consequently	ADV
hassl-4047	17	5	have	have	VERB
hassl-4047	17	6	a	a	DET
hassl-4047	17	7	beneficial	beneficial	ADJ
hassl-4047	17	8	impact	impact	NOUN
hassl-4047	17	9	on	on	ADP
hassl-4047	17	10	economic	economic	ADJ
hassl-4047	17	11	growth	growth	NOUN
hassl-4047	17	12	,	,	PUNCT
hassl-4047	17	13	given	give	VERB
hassl-4047	17	14	that	that	SCONJ
hassl-4047	17	15	audited	audit	VERB
hassl-4047	17	16	spending	spending	NOUN
hassl-4047	17	17	can	can	AUX
hassl-4047	17	18	improve	improve	VERB
hassl-4047	17	19	the	the	DET
hassl-4047	17	20	effectiveness	effectiveness	NOUN
hassl-4047	17	21	of	of	ADP
hassl-4047	17	22	how	how	SCONJ
hassl-4047	17	23	it	it	PRON
hassl-4047	17	24	is	be	AUX
hassl-4047	17	25	utilized	utilize	VERB
hassl-4047	17	26	.	.	PUNCT
hassl-4047	18	1	it	it	PRON
hassl-4047	18	2	is	be	AUX
hassl-4047	18	3	the	the	DET
hassl-4047	18	4	duty	duty	NOUN
hassl-4047	18	5	of	of	ADP
hassl-4047	18	6	governments	government	NOUN
hassl-4047	18	7	to	to	PART
hassl-4047	18	8	provide	provide	VERB
hassl-4047	18	9	public	public	ADJ
hassl-4047	18	10	services	service	NOUN
hassl-4047	18	11	in	in	ADP
hassl-4047	18	12	a	a	DET
hassl-4047	18	13	stable	stable	ADJ
hassl-4047	18	14	economic	economic	ADJ
hassl-4047	18	15	environment	environment	NOUN
hassl-4047	18	16	.	.	PUNCT
hassl-4047	19	1	public	public	ADJ
hassl-4047	19	2	finances	finance	NOUN
hassl-4047	19	3	must	must	AUX
hassl-4047	19	4	be	be	AUX
hassl-4047	19	5	well	well	ADV
hassl-4047	19	6	managed	manage	VERB
hassl-4047	19	7	to	to	PART
hassl-4047	19	8	maintain	maintain	VERB
hassl-4047	19	9	long	long	ADJ
hassl-4047	19	10	-	-	PUNCT
hassl-4047	19	11	term	term	NOUN
hassl-4047	19	12	viability	viability	NOUN
hassl-4047	19	13	since	since	SCONJ
hassl-4047	19	14	revenue	revenue	NOUN
hassl-4047	19	15	is	be	AUX
hassl-4047	19	16	not	not	PART
hassl-4047	19	17	always	always	ADV
hassl-4047	19	18	sufficient	sufficient	ADJ
hassl-4047	19	19	to	to	PART
hassl-4047	19	20	meet	meet	VERB
hassl-4047	19	21	demand	demand	NOUN
hassl-4047	19	22	.	.	PUNCT
hassl-4047	20	1	there	there	PRON
hassl-4047	20	2	is	be	VERB
hassl-4047	20	3	a	a	DET
hassl-4047	20	4	lack	lack	NOUN
hassl-4047	20	5	of	of	ADP
hassl-4047	20	6	extensive	extensive	ADJ
hassl-4047	20	7	study	study	NOUN
hassl-4047	20	8	on	on	ADP
hassl-4047	20	9	the	the	DET
hassl-4047	20	10	impact	impact	NOUN
hassl-4047	20	11	of	of	ADP
hassl-4047	20	12	external	external	ADJ
hassl-4047	20	13	auditing	auditing	NOUN
hassl-4047	20	14	on	on	ADP
hassl-4047	20	15	public	public	ADJ
hassl-4047	20	16	fund	fund	NOUN
hassl-4047	20	17	efficiency	efficiency	NOUN
hassl-4047	20	18	and	and	CCONJ
hassl-4047	20	19	economic	economic	ADJ
hassl-4047	20	20	growth	growth	NOUN
hassl-4047	20	21	in	in	ADP
hassl-4047	20	22	general	general	ADJ
hassl-4047	20	23	,	,	PUNCT
hassl-4047	20	24	and	and	CCONJ
hassl-4047	20	25	particularly	particularly	ADV
hassl-4047	20	26	in	in	ADP
hassl-4047	20	27	kosovo	kosovo	PROPN
hassl-4047	20	28	.	.	PUNCT
hassl-4047	21	1	the	the	DET
hassl-4047	21	2	importance	importance	NOUN
hassl-4047	21	3	of	of	ADP
hassl-4047	21	4	this	this	DET
hassl-4047	21	5	study	study	NOUN
hassl-4047	21	6	lies	lie	VERB
hassl-4047	21	7	in	in	ADP
hassl-4047	21	8	the	the	DET
hassl-4047	21	9	analysis	analysis	NOUN
hassl-4047	21	10	of	of	ADP
hassl-4047	21	11	a	a	DET
hassl-4047	21	12	fundamental	fundamental	ADJ
hassl-4047	21	13	topic	topic	NOUN
hassl-4047	21	14	:	:	PUNCT
hassl-4047	21	15	the	the	DET
hassl-4047	21	16	value	value	NOUN
hassl-4047	21	17	of	of	ADP
hassl-4047	21	18	external	external	ADJ
hassl-4047	21	19	audit	audit	NOUN
hassl-4047	21	20	in	in	ADP
hassl-4047	21	21	ensuring	ensure	VERB
hassl-4047	21	22	the	the	DET
hassl-4047	21	23	effectiveness	effectiveness	NOUN
hassl-4047	21	24	of	of	ADP
hassl-4047	21	25	the	the	DET
hassl-4047	21	26	use	use	NOUN
hassl-4047	21	27	of	of	ADP
hassl-4047	21	28	public	public	ADJ
hassl-4047	21	29	funds	fund	NOUN
hassl-4047	21	30	.	.	PUNCT
hassl-4047	22	1	the	the	DET
hassl-4047	22	2	novelty	novelty	NOUN
hassl-4047	22	3	of	of	ADP
hassl-4047	22	4	this	this	DET
hassl-4047	22	5	research	research	NOUN
hassl-4047	22	6	is	be	AUX
hassl-4047	22	7	that	that	SCONJ
hassl-4047	22	8	it	it	PRON
hassl-4047	22	9	is	be	AUX
hassl-4047	22	10	not	not	PART
hassl-4047	22	11	limited	limit	VERB
hassl-4047	22	12	to	to	ADP
hassl-4047	22	13	assessing	assess	VERB
hassl-4047	22	14	the	the	DET
hassl-4047	22	15	potential	potential	ADJ
hassl-4047	22	16	impact	impact	NOUN
hassl-4047	22	17	of	of	ADP
hassl-4047	22	18	public	public	ADJ
hassl-4047	22	19	funds	fund	NOUN
hassl-4047	22	20	on	on	ADP
hassl-4047	22	21	economic	economic	ADJ
hassl-4047	22	22	growth	growth	NOUN
hassl-4047	22	23	but	but	CCONJ
hassl-4047	22	24	also	also	ADV
hassl-4047	22	25	emphasizes	emphasize	VERB
hassl-4047	22	26	the	the	DET
hassl-4047	22	27	key	key	ADJ
hassl-4047	22	28	role	role	NOUN
hassl-4047	22	29	of	of	ADP
hassl-4047	22	30	external	external	ADJ
hassl-4047	22	31	audits	audits	NOUN
hassl-4047	22	32	in	in	ADP
hassl-4047	22	33	ensuring	ensure	VERB
hassl-4047	22	34	the	the	DET
hassl-4047	22	35	effectiveness	effectiveness	NOUN
hassl-4047	22	36	of	of	ADP
hassl-4047	22	37	public	public	ADJ
hassl-4047	22	38	spending	spending	NOUN
hassl-4047	22	39	.	.	PUNCT
hassl-4047	23	1	"	"	PUNCT
hassl-4047	23	2	the	the	DET
hassl-4047	23	3	aim	aim	NOUN
hassl-4047	23	4	of	of	ADP
hassl-4047	23	5	this	this	DET
hassl-4047	23	6	study	study	NOUN
hassl-4047	23	7	is	be	AUX
hassl-4047	23	8	to	to	PART
hassl-4047	23	9	fill	fill	VERB
hassl-4047	23	10	the	the	DET
hassl-4047	23	11	knowledge	knowledge	NOUN
hassl-4047	23	12	gap	gap	NOUN
hassl-4047	23	13	on	on	ADP
hassl-4047	23	14	the	the	DET
hassl-4047	23	15	role	role	NOUN
hassl-4047	23	16	that	that	PRON
hassl-4047	23	17	external	external	ADJ
hassl-4047	23	18	audit	audit	NOUN
hassl-4047	23	19	humanities	humanity	NOUN
hassl-4047	23	20	and	and	CCONJ
hassl-4047	23	21	social	social	ADJ
hassl-4047	23	22	sciences	science	NOUN
hassl-4047	23	23	letters	letter	NOUN
hassl-4047	23	24	2025	2025	NUM
hassl-4047	23	25	vol	vol	NOUN
hassl-4047	23	26	.	.	PROPN
hassl-4047	23	27	13	13	NUM
hassl-4047	23	28	,	,	PUNCT
hassl-4047	23	29	no	no	INTJ
hassl-4047	23	30	.	.	NOUN
hassl-4047	23	31	1	1	NUM
hassl-4047	23	32	,	,	PUNCT
hassl-4047	23	33	pp	pp	ADJ
hassl-4047	23	34	.	.	PUNCT
hassl-4047	24	1	200	200	NUM
hassl-4047	24	2	-	-	SYM
hassl-4047	24	3	213	213	NUM
hassl-4047	24	4	issn(e	issn(e	NOUN
hassl-4047	24	5	):	):	PUNCT
hassl-4047	24	6	2312	2312	NUM
hassl-4047	24	7	-	-	SYM
hassl-4047	24	8	4318	4318	NUM
hassl-4047	24	9	issn(p	issn(p	NUM
hassl-4047	24	10	):	):	PUNCT
hassl-4047	24	11	2312	2312	NUM
hassl-4047	24	12	-	-	SYM
hassl-4047	24	13	5659	5659	NUM
hassl-4047	24	14	doi	doi	NOUN
hassl-4047	24	15	:	:	PUNCT
hassl-4047	24	16	10.18488/73.v13i1.4047	10.18488/73.v13i1.4047	NUM
hassl-4047	24	17	©	©	PROPN
hassl-4047	24	18	2025	2025	NUM
hassl-4047	24	19	conscientia	conscientia	PROPN
hassl-4047	24	20	beam	beam	PROPN
hassl-4047	24	21	.	.	PUNCT
hassl-4047	25	1	all	all	DET
hassl-4047	25	2	rights	right	NOUN
hassl-4047	25	3	reserved	reserve	VERB
hassl-4047	25	4	.	.	PUNCT
hassl-4047	26	1	https://orcid.org/0000-0002-8276-7250	https://orcid.org/0000-0002-8276-7250	PROPN
hassl-4047	26	2	https://orcid.org/0000-0001-6540-7627	https://orcid.org/0000-0001-6540-7627	PROPN
hassl-4047	26	3	https://orcid.org/0000-0003-2891-3832	https://orcid.org/0000-0003-2891-3832	PROPN
hassl-4047	26	4	mailto:medain.hashani@universitetiaab.com	mailto:medain.hashani@universitetiaab.com	PROPN
hassl-4047	26	5	mailto:roberta.bajrami@universitetiaab.com	mailto:roberta.bajrami@universitetiaab.com	PROPN
hassl-4047	26	6	mailto:besime.ziberi@universitetiaab.com	mailto:besime.ziberi@universitetiaab.com	X
hassl-4047	27	1	https://www.doi.org/10.18488/73.v13i1.4047	https://www.doi.org/10.18488/73.v13i1.4047	PROPN
hassl-4047	27	2	humanities	humanity	NOUN
hassl-4047	27	3	and	and	CCONJ
hassl-4047	27	4	social	social	ADJ
hassl-4047	27	5	sciences	science	NOUN
hassl-4047	27	6	letters	letter	NOUN
hassl-4047	27	7	,	,	PUNCT
hassl-4047	27	8	2025	2025	NUM
hassl-4047	27	9	,	,	PUNCT
hassl-4047	27	10	13(1	13(1	NUM
hassl-4047	27	11	):	):	PUNCT
hassl-4047	27	12	200	200	NUM
hassl-4047	27	13	-	-	SYM
hassl-4047	27	14	213	213	NUM
hassl-4047	27	15	201	201	NUM
hassl-4047	27	16	©	©	PROPN
hassl-4047	27	17	2025	2025	NUM
hassl-4047	27	18	conscientia	conscientia	PROPN
hassl-4047	27	19	beam	beam	PROPN
hassl-4047	27	20	.	.	PUNCT
hassl-4047	28	1	all	all	DET
hassl-4047	28	2	rights	right	NOUN
hassl-4047	28	3	reserved	reserve	VERB
hassl-4047	28	4	.	.	PUNCT
hassl-4047	29	1	can	can	AUX
hassl-4047	29	2	play	play	VERB
hassl-4047	29	3	in	in	ADP
hassl-4047	29	4	promoting	promote	VERB
hassl-4047	29	5	economic	economic	ADJ
hassl-4047	29	6	growth	growth	NOUN
hassl-4047	29	7	.	.	PUNCT
hassl-4047	30	1	this	this	DET
hassl-4047	30	2	audit	audit	NOUN
hassl-4047	30	3	is	be	AUX
hassl-4047	30	4	necessary	necessary	ADJ
hassl-4047	30	5	to	to	PART
hassl-4047	30	6	ensure	ensure	VERB
hassl-4047	30	7	that	that	SCONJ
hassl-4047	30	8	public	public	ADJ
hassl-4047	30	9	funds	fund	NOUN
hassl-4047	30	10	are	be	AUX
hassl-4047	30	11	used	use	VERB
hassl-4047	30	12	effectively	effectively	ADV
hassl-4047	30	13	.	.	PUNCT
hassl-4047	31	1	audited	audit	VERB
hassl-4047	31	2	public	public	ADJ
hassl-4047	31	3	spending	spending	NOUN
hassl-4047	31	4	can	can	AUX
hassl-4047	31	5	contribute	contribute	VERB
hassl-4047	31	6	to	to	ADP
hassl-4047	31	7	increasing	increase	VERB
hassl-4047	31	8	the	the	DET
hassl-4047	31	9	efficiency	efficiency	NOUN
hassl-4047	31	10	of	of	ADP
hassl-4047	31	11	its	its	PRON
hassl-4047	31	12	use	use	NOUN
hassl-4047	31	13	,	,	PUNCT
hassl-4047	31	14	and	and	CCONJ
hassl-4047	31	15	as	as	ADP
hassl-4047	31	16	a	a	DET
hassl-4047	31	17	result	result	NOUN
hassl-4047	31	18	,	,	PUNCT
hassl-4047	31	19	it	it	PRON
hassl-4047	31	20	can	can	AUX
hassl-4047	31	21	have	have	VERB
hassl-4047	31	22	a	a	DET
hassl-4047	31	23	positive	positive	ADJ
hassl-4047	31	24	impact	impact	NOUN
hassl-4047	31	25	on	on	ADP
hassl-4047	31	26	economic	economic	ADJ
hassl-4047	31	27	growth	growth	NOUN
hassl-4047	31	28	.	.	PUNCT
hassl-4047	32	1	despite	despite	SCONJ
hassl-4047	32	2	the	the	DET
hassl-4047	32	3	need	need	NOUN
hassl-4047	32	4	for	for	ADP
hassl-4047	32	5	effective	effective	ADJ
hassl-4047	32	6	public	public	ADJ
hassl-4047	32	7	spending	spending	NOUN
hassl-4047	32	8	,	,	PUNCT
hassl-4047	32	9	the	the	DET
hassl-4047	32	10	provision	provision	NOUN
hassl-4047	32	11	of	of	ADP
hassl-4047	32	12	public	public	ADJ
hassl-4047	32	13	services	service	NOUN
hassl-4047	32	14	must	must	AUX
hassl-4047	32	15	take	take	VERB
hassl-4047	32	16	place	place	NOUN
hassl-4047	32	17	in	in	ADP
hassl-4047	32	18	a	a	DET
hassl-4047	32	19	stable	stable	ADJ
hassl-4047	32	20	fiscal	fiscal	ADJ
hassl-4047	32	21	climate	climate	NOUN
hassl-4047	32	22	.	.	PUNCT
hassl-4047	33	1	revenues	revenue	NOUN
hassl-4047	33	2	are	be	AUX
hassl-4047	33	3	often	often	ADV
hassl-4047	33	4	insufficient	insufficient	ADJ
hassl-4047	33	5	to	to	PART
hassl-4047	33	6	meet	meet	VERB
hassl-4047	33	7	all	all	DET
hassl-4047	33	8	requirements	requirement	NOUN
hassl-4047	33	9	,	,	PUNCT
hassl-4047	33	10	so	so	ADV
hassl-4047	33	11	careful	careful	ADJ
hassl-4047	33	12	management	management	NOUN
hassl-4047	33	13	of	of	ADP
hassl-4047	33	14	public	public	ADJ
hassl-4047	33	15	finances	finance	NOUN
hassl-4047	33	16	is	be	AUX
hassl-4047	33	17	necessary	necessary	ADJ
hassl-4047	33	18	to	to	PART
hassl-4047	33	19	ensure	ensure	VERB
hassl-4047	33	20	financial	financial	ADJ
hassl-4047	33	21	sustainability	sustainability	NOUN
hassl-4047	33	22	in	in	ADP
hassl-4047	33	23	the	the	DET
hassl-4047	33	24	medium	medium	ADJ
hassl-4047	33	25	and	and	CCONJ
hassl-4047	33	26	long	long	ADJ
hassl-4047	33	27	term	term	NOUN
hassl-4047	33	28	.	.	PUNCT
hassl-4047	34	1	as	as	ADP
hassl-4047	34	2	a	a	DET
hassl-4047	34	3	result	result	NOUN
hassl-4047	34	4	,	,	PUNCT
hassl-4047	34	5	reliable	reliable	ADJ
hassl-4047	34	6	public	public	ADJ
hassl-4047	34	7	finance	finance	NOUN
hassl-4047	34	8	management	management	NOUN
hassl-4047	34	9	systems	system	NOUN
hassl-4047	34	10	are	be	AUX
hassl-4047	34	11	essential	essential	ADJ
hassl-4047	34	12	at	at	ADP
hassl-4047	34	13	every	every	DET
hassl-4047	34	14	stage	stage	NOUN
hassl-4047	34	15	of	of	ADP
hassl-4047	34	16	the	the	DET
hassl-4047	34	17	budget	budget	NOUN
hassl-4047	34	18	cycle	cycle	NOUN
hassl-4047	34	19	,	,	PUNCT
hassl-4047	34	20	from	from	ADP
hassl-4047	34	21	planning	plan	VERB
hassl-4047	34	22	to	to	ADP
hassl-4047	34	23	expenditure	expenditure	NOUN
hassl-4047	34	24	execution	execution	NOUN
hassl-4047	34	25	,	,	PUNCT
hassl-4047	34	26	and	and	CCONJ
hassl-4047	34	27	include	include	VERB
hassl-4047	34	28	internal	internal	ADJ
hassl-4047	34	29	audit	audit	NOUN
hassl-4047	34	30	,	,	PUNCT
hassl-4047	34	31	financial	financial	ADJ
hassl-4047	34	32	management	management	NOUN
hassl-4047	34	33	,	,	PUNCT
hassl-4047	34	34	and	and	CCONJ
hassl-4047	34	35	control	control	NOUN
hassl-4047	34	36	.	.	PUNCT
hassl-4047	35	1	according	accord	VERB
hassl-4047	35	2	to	to	ADP
hassl-4047	35	3	bonić	bonić	PROPN
hassl-4047	35	4	,	,	PUNCT
hassl-4047	35	5	jakšić	jakšić	PROPN
hassl-4047	35	6	,	,	PUNCT
hassl-4047	35	7	and	and	CCONJ
hassl-4047	35	8	mijić	mijić	NOUN
hassl-4047	35	9	(	(	PUNCT
hassl-4047	35	10	2018	2018	NUM
hassl-4047	35	11	)	)	PUNCT
hassl-4047	35	12	,	,	PUNCT
hassl-4047	35	13	external	external	ADJ
hassl-4047	35	14	state	state	NOUN
hassl-4047	35	15	audits	audits	NOUN
hassl-4047	35	16	of	of	ADP
hassl-4047	35	17	the	the	DET
hassl-4047	35	18	public	public	ADJ
hassl-4047	35	19	sector	sector	NOUN
hassl-4047	35	20	are	be	AUX
hassl-4047	35	21	developing	develop	VERB
hassl-4047	35	22	an	an	DET
hassl-4047	35	23	integrative	integrative	ADJ
hassl-4047	35	24	approach	approach	NOUN
hassl-4047	35	25	to	to	ADP
hassl-4047	35	26	their	their	PRON
hassl-4047	35	27	purview	purview	NOUN
hassl-4047	35	28	,	,	PUNCT
hassl-4047	35	29	in	in	ADP
hassl-4047	35	30	keeping	keep	VERB
hassl-4047	35	31	with	with	ADP
hassl-4047	35	32	the	the	DET
hassl-4047	35	33	changes	change	NOUN
hassl-4047	35	34	that	that	PRON
hassl-4047	35	35	the	the	DET
hassl-4047	35	36	european	european	PROPN
hassl-4047	35	37	union	union	PROPN
hassl-4047	35	38	(	(	PUNCT
hassl-4047	35	39	eu	eu	PROPN
hassl-4047	35	40	)	)	PUNCT
hassl-4047	35	41	and	and	CCONJ
hassl-4047	35	42	balkan	balkan	PROPN
hassl-4047	35	43	nations	nation	NOUN
hassl-4047	35	44	have	have	AUX
hassl-4047	35	45	been	be	AUX
hassl-4047	35	46	undergoing	undergo	VERB
hassl-4047	35	47	since	since	SCONJ
hassl-4047	35	48	the	the	DET
hassl-4047	35	49	turn	turn	NOUN
hassl-4047	35	50	of	of	ADP
hassl-4047	35	51	the	the	DET
hassl-4047	35	52	twenty	twenty	NUM
hassl-4047	35	53	-	-	PUNCT
hassl-4047	35	54	first	first	ADJ
hassl-4047	35	55	century	century	NOUN
hassl-4047	35	56	.	.	PUNCT
hassl-4047	36	1	however	however	ADV
hassl-4047	36	2	,	,	PUNCT
hassl-4047	36	3	bobeş	bobeş	ADJ
hassl-4047	36	4	(	(	PUNCT
hassl-4047	36	5	2012	2012	NUM
hassl-4047	36	6	)	)	PUNCT
hassl-4047	36	7	noted	note	VERB
hassl-4047	36	8	that	that	SCONJ
hassl-4047	36	9	the	the	DET
hassl-4047	36	10	court	court	NOUN
hassl-4047	36	11	of	of	ADP
hassl-4047	36	12	accounts	account	NOUN
hassl-4047	36	13	,	,	PUNCT
hassl-4047	36	14	the	the	DET
hassl-4047	36	15	country	country	NOUN
hassl-4047	36	16	's	's	PART
hassl-4047	36	17	top	top	ADJ
hassl-4047	36	18	auditing	auditing	NOUN
hassl-4047	36	19	body	body	NOUN
hassl-4047	36	20	,	,	PUNCT
hassl-4047	36	21	conducts	conduct	VERB
hassl-4047	36	22	external	external	ADJ
hassl-4047	36	23	public	public	ADJ
hassl-4047	36	24	audits	audits	NOUN
hassl-4047	36	25	that	that	PRON
hassl-4047	36	26	are	be	AUX
hassl-4047	36	27	essential	essential	ADJ
hassl-4047	36	28	to	to	ADP
hassl-4047	36	29	ensuring	ensure	VERB
hassl-4047	36	30	accountability	accountability	NOUN
hassl-4047	36	31	for	for	ADP
hassl-4047	36	32	the	the	DET
hassl-4047	36	33	handling	handling	NOUN
hassl-4047	36	34	of	of	ADP
hassl-4047	36	35	public	public	ADJ
hassl-4047	36	36	funds	fund	NOUN
hassl-4047	36	37	.	.	PUNCT
hassl-4047	37	1	therefore	therefore	ADV
hassl-4047	37	2	,	,	PUNCT
hassl-4047	37	3	those	those	PRON
hassl-4047	37	4	in	in	ADP
hassl-4047	37	5	charge	charge	NOUN
hassl-4047	37	6	of	of	ADP
hassl-4047	37	7	public	public	ADJ
hassl-4047	37	8	budgets	budget	NOUN
hassl-4047	37	9	have	have	VERB
hassl-4047	37	10	a	a	DET
hassl-4047	37	11	natural	natural	ADJ
hassl-4047	37	12	right	right	NOUN
hassl-4047	37	13	to	to	PART
hassl-4047	37	14	use	use	VERB
hassl-4047	37	15	funds	fund	NOUN
hassl-4047	37	16	from	from	ADP
hassl-4047	37	17	the	the	DET
hassl-4047	37	18	public	public	ADJ
hassl-4047	37	19	coffers	coffer	NOUN
hassl-4047	37	20	in	in	ADP
hassl-4047	37	21	compliance	compliance	NOUN
hassl-4047	37	22	with	with	ADP
hassl-4047	37	23	legal	legal	ADJ
hassl-4047	37	24	and	and	CCONJ
hassl-4047	37	25	performance	performance	NOUN
hassl-4047	37	26	requirements	requirement	NOUN
hassl-4047	37	27	.	.	PUNCT
hassl-4047	38	1	it	it	PRON
hassl-4047	38	2	is	be	AUX
hassl-4047	38	3	the	the	DET
hassl-4047	38	4	public	public	ADJ
hassl-4047	38	5	audit	audit	NOUN
hassl-4047	38	6	that	that	PRON
hassl-4047	38	7	assesses	assess	VERB
hassl-4047	38	8	the	the	DET
hassl-4047	38	9	entities	entity	NOUN
hassl-4047	38	10	'	'	PART
hassl-4047	38	11	financial	financial	ADJ
hassl-4047	38	12	management	management	NOUN
hassl-4047	38	13	and	and	CCONJ
hassl-4047	38	14	makes	make	VERB
hassl-4047	38	15	recommendations	recommendation	NOUN
hassl-4047	38	16	for	for	ADP
hassl-4047	38	17	better	well	ADJ
hassl-4047	38	18	use	use	NOUN
hassl-4047	38	19	of	of	ADP
hassl-4047	38	20	the	the	DET
hassl-4047	38	21	funds	fund	NOUN
hassl-4047	38	22	,	,	PUNCT
hassl-4047	38	23	but	but	CCONJ
hassl-4047	38	24	it	it	PRON
hassl-4047	38	25	is	be	AUX
hassl-4047	38	26	the	the	DET
hassl-4047	38	27	audit	audit	NOUN
hassl-4047	38	28	that	that	PRON
hassl-4047	38	29	lags	lag	VERB
hassl-4047	38	30	behind	behind	ADV
hassl-4047	38	31	in	in	ADP
hassl-4047	38	32	making	make	VERB
hassl-4047	38	33	managerial	managerial	ADJ
hassl-4047	38	34	decisions	decision	NOUN
hassl-4047	38	35	.	.	PUNCT
hassl-4047	39	1	external	external	ADJ
hassl-4047	39	2	audit	audit	NOUN
hassl-4047	39	3	closely	closely	ADV
hassl-4047	39	4	links	link	NOUN
hassl-4047	39	5	to	to	ADP
hassl-4047	39	6	the	the	DET
hassl-4047	39	7	efficiency	efficiency	NOUN
hassl-4047	39	8	of	of	ADP
hassl-4047	39	9	the	the	DET
hassl-4047	39	10	use	use	NOUN
hassl-4047	39	11	of	of	ADP
hassl-4047	39	12	public	public	ADJ
hassl-4047	39	13	funds	fund	NOUN
hassl-4047	39	14	.	.	PUNCT
hassl-4047	40	1	the	the	DET
hassl-4047	40	2	external	external	ADJ
hassl-4047	40	3	state	state	NOUN
hassl-4047	40	4	audit	audit	NOUN
hassl-4047	40	5	system	system	NOUN
hassl-4047	40	6	emphasizes	emphasize	VERB
hassl-4047	40	7	the	the	DET
hassl-4047	40	8	need	need	NOUN
hassl-4047	40	9	for	for	ADP
hassl-4047	40	10	structural	structural	ADJ
hassl-4047	40	11	modifications	modification	NOUN
hassl-4047	40	12	that	that	PRON
hassl-4047	40	13	guarantee	guarantee	VERB
hassl-4047	40	14	an	an	DET
hassl-4047	40	15	appropriate	appropriate	ADJ
hassl-4047	40	16	allocation	allocation	NOUN
hassl-4047	40	17	of	of	ADP
hassl-4047	40	18	investments	investment	NOUN
hassl-4047	40	19	and	and	CCONJ
hassl-4047	40	20	other	other	ADJ
hassl-4047	40	21	resources	resource	NOUN
hassl-4047	40	22	,	,	PUNCT
hassl-4047	40	23	taking	take	VERB
hassl-4047	40	24	into	into	ADP
hassl-4047	40	25	account	account	NOUN
hassl-4047	40	26	the	the	DET
hassl-4047	40	27	organizational	organizational	ADJ
hassl-4047	40	28	level	level	NOUN
hassl-4047	40	29	and	and	CCONJ
hassl-4047	40	30	the	the	DET
hassl-4047	40	31	pace	pace	NOUN
hassl-4047	40	32	of	of	ADP
hassl-4047	40	33	economic	economic	ADJ
hassl-4047	40	34	growth	growth	NOUN
hassl-4047	40	35	.	.	PUNCT
hassl-4047	41	1	because	because	SCONJ
hassl-4047	41	2	of	of	ADP
hassl-4047	41	3	this	this	PRON
hassl-4047	41	4	,	,	PUNCT
hassl-4047	41	5	doing	do	VERB
hassl-4047	41	6	a	a	DET
hassl-4047	41	7	state	state	NOUN
hassl-4047	41	8	audit	audit	NOUN
hassl-4047	41	9	to	to	PART
hassl-4047	41	10	make	make	VERB
hassl-4047	41	11	the	the	DET
hassl-4047	41	12	economy	economy	NOUN
hassl-4047	41	13	more	more	ADV
hassl-4047	41	14	stable	stable	ADJ
hassl-4047	41	15	can	can	AUX
hassl-4047	41	16	make	make	VERB
hassl-4047	41	17	the	the	DET
hassl-4047	41	18	government	government	NOUN
hassl-4047	41	19	work	work	VERB
hassl-4047	41	20	better	well	ADV
hassl-4047	41	21	and	and	CCONJ
hassl-4047	41	22	connect	connect	VERB
hassl-4047	41	23	project	project	NOUN
hassl-4047	41	24	and	and	CCONJ
hassl-4047	41	25	program	program	NOUN
hassl-4047	41	26	implementation	implementation	NOUN
hassl-4047	41	27	systems	system	NOUN
hassl-4047	41	28	with	with	ADP
hassl-4047	41	29	strategic	strategic	ADJ
hassl-4047	41	30	planning	planning	NOUN
hassl-4047	41	31	systems	system	NOUN
hassl-4047	41	32	more	more	ADV
hassl-4047	41	33	strongly	strongly	ADV
hassl-4047	41	34	(	(	PUNCT
hassl-4047	41	35	karabayev	karabayev	PROPN
hassl-4047	41	36	,	,	PUNCT
hassl-4047	41	37	sembiyeva	sembiyeva	PROPN
hassl-4047	41	38	,	,	PUNCT
hassl-4047	41	39	zeinelgabdin	zeinelgabdin	NOUN
hassl-4047	41	40	,	,	PUNCT
hassl-4047	41	41	beisenova	beisenova	NOUN
hassl-4047	41	42	,	,	PUNCT
hassl-4047	41	43	&	&	CCONJ
hassl-4047	41	44	pankou	pankou	PROPN
hassl-4047	41	45	,	,	PUNCT
hassl-4047	41	46	2021	2021	NUM
hassl-4047	41	47	)	)	PUNCT
hassl-4047	41	48	.	.	PUNCT
hassl-4047	42	1	the	the	DET
hassl-4047	42	2	existence	existence	NOUN
hassl-4047	42	3	of	of	ADP
hassl-4047	42	4	an	an	DET
hassl-4047	42	5	impartial	impartial	ADJ
hassl-4047	42	6	and	and	CCONJ
hassl-4047	42	7	efficient	efficient	ADJ
hassl-4047	42	8	supreme	supreme	ADJ
hassl-4047	42	9	audit	audit	NOUN
hassl-4047	42	10	institution	institution	NOUN
hassl-4047	42	11	to	to	PART
hassl-4047	42	12	carry	carry	VERB
hassl-4047	42	13	out	out	ADP
hassl-4047	42	14	expert	expert	NOUN
hassl-4047	42	15	examination	examination	NOUN
hassl-4047	42	16	of	of	ADP
hassl-4047	42	17	the	the	DET
hassl-4047	42	18	executive	executive	NOUN
hassl-4047	42	19	's	's	PART
hassl-4047	42	20	handling	handling	NOUN
hassl-4047	42	21	of	of	ADP
hassl-4047	42	22	public	public	ADJ
hassl-4047	42	23	funds	fund	NOUN
hassl-4047	42	24	is	be	AUX
hassl-4047	42	25	a	a	DET
hassl-4047	42	26	fundamental	fundamental	ADJ
hassl-4047	42	27	element	element	NOUN
hassl-4047	42	28	of	of	ADP
hassl-4047	42	29	any	any	DET
hassl-4047	42	30	democratic	democratic	ADJ
hassl-4047	42	31	financial	financial	ADJ
hassl-4047	42	32	accountability	accountability	NOUN
hassl-4047	42	33	framework	framework	NOUN
hassl-4047	42	34	(	(	PUNCT
hassl-4047	42	35	sigma	sigma	NOUN
hassl-4047	42	36	,	,	PUNCT
hassl-4047	42	37	2022	2022	NUM
hassl-4047	42	38	)	)	PUNCT
hassl-4047	42	39	.	.	PUNCT
hassl-4047	43	1	according	accord	VERB
hassl-4047	43	2	to	to	ADP
hassl-4047	43	3	hasan	hasan	PROPN
hassl-4047	43	4	(	(	PUNCT
hassl-4047	43	5	2009	2009	NUM
hassl-4047	43	6	)	)	PUNCT
hassl-4047	43	7	,	,	PUNCT
hassl-4047	43	8	external	external	ADJ
hassl-4047	43	9	audits	audit	NOUN
hassl-4047	43	10	have	have	VERB
hassl-4047	43	11	a	a	DET
hassl-4047	43	12	lengthy	lengthy	ADJ
hassl-4047	43	13	history	history	NOUN
hassl-4047	43	14	and	and	CCONJ
hassl-4047	43	15	were	be	AUX
hassl-4047	43	16	once	once	ADV
hassl-4047	43	17	only	only	ADV
hassl-4047	43	18	one	one	NUM
hassl-4047	43	19	of	of	ADP
hassl-4047	43	20	several	several	ADJ
hassl-4047	43	21	inspection	inspection	NOUN
hassl-4047	43	22	procedures	procedure	NOUN
hassl-4047	43	23	carried	carry	VERB
hassl-4047	43	24	out	out	ADP
hassl-4047	43	25	on	on	ADP
hassl-4047	43	26	local	local	ADJ
hassl-4047	43	27	governments	government	NOUN
hassl-4047	43	28	.	.	PUNCT
hassl-4047	44	1	most	most	ADJ
hassl-4047	44	2	of	of	ADP
hassl-4047	44	3	the	the	DET
hassl-4047	44	4	time	time	NOUN
hassl-4047	44	5	,	,	PUNCT
hassl-4047	44	6	they	they	PRON
hassl-4047	44	7	provided	provide	VERB
hassl-4047	44	8	assurance	assurance	NOUN
hassl-4047	44	9	about	about	ADP
hassl-4047	44	10	the	the	DET
hassl-4047	44	11	accuracy	accuracy	NOUN
hassl-4047	44	12	of	of	ADP
hassl-4047	44	13	an	an	DET
hassl-4047	44	14	authority	authority	NOUN
hassl-4047	44	15	’s	’s	PART
hassl-4047	44	16	financial	financial	ADJ
hassl-4047	44	17	statements	statement	NOUN
hassl-4047	44	18	and	and	CCONJ
hassl-4047	44	19	the	the	DET
hassl-4047	44	20	legitimacy	legitimacy	NOUN
hassl-4047	44	21	of	of	ADP
hassl-4047	44	22	the	the	DET
hassl-4047	44	23	underlying	underlie	VERB
hassl-4047	44	24	transactions	transaction	NOUN
hassl-4047	44	25	.	.	PUNCT
hassl-4047	45	1	officers	officer	NOUN
hassl-4047	45	2	of	of	ADP
hassl-4047	45	3	public	public	ADJ
hassl-4047	45	4	budgets	budget	NOUN
hassl-4047	45	5	are	be	AUX
hassl-4047	45	6	,	,	PUNCT
hassl-4047	45	7	of	of	ADP
hassl-4047	45	8	course	course	NOUN
hassl-4047	45	9	,	,	PUNCT
hassl-4047	45	10	responsible	responsible	ADJ
hassl-4047	45	11	for	for	ADP
hassl-4047	45	12	using	use	VERB
hassl-4047	45	13	public	public	ADJ
hassl-4047	45	14	funds	fund	NOUN
hassl-4047	45	15	in	in	ADP
hassl-4047	45	16	accordance	accordance	NOUN
hassl-4047	45	17	with	with	ADP
hassl-4047	45	18	the	the	DET
hassl-4047	45	19	law	law	NOUN
hassl-4047	45	20	and	and	CCONJ
hassl-4047	45	21	performance	performance	NOUN
hassl-4047	45	22	standards	standard	NOUN
hassl-4047	45	23	,	,	PUNCT
hassl-4047	45	24	but	but	CCONJ
hassl-4047	45	25	the	the	DET
hassl-4047	45	26	public	public	ADJ
hassl-4047	45	27	audit	audit	NOUN
hassl-4047	45	28	is	be	AUX
hassl-4047	45	29	the	the	DET
hassl-4047	45	30	one	one	NUM
hassl-4047	45	31	who	who	PRON
hassl-4047	45	32	evaluates	evaluate	VERB
hassl-4047	45	33	the	the	DET
hassl-4047	45	34	entities	entity	NOUN
hassl-4047	45	35	'	'	PART
hassl-4047	45	36	financial	financial	ADJ
hassl-4047	45	37	management	management	NOUN
hassl-4047	45	38	and	and	CCONJ
hassl-4047	45	39	makes	make	VERB
hassl-4047	45	40	recommendations	recommendation	NOUN
hassl-4047	45	41	that	that	PRON
hassl-4047	45	42	lag	lag	VERB
hassl-4047	45	43	behind	behind	ADP
hassl-4047	45	44	making	make	VERB
hassl-4047	45	45	managerial	managerial	ADJ
hassl-4047	45	46	choices	choice	NOUN
hassl-4047	45	47	intended	intend	VERB
hassl-4047	45	48	to	to	PART
hassl-4047	45	49	maximize	maximize	VERB
hassl-4047	45	50	the	the	DET
hassl-4047	45	51	funds	fund	NOUN
hassl-4047	45	52	.	.	PUNCT
hassl-4047	46	1	however	however	ADV
hassl-4047	46	2	,	,	PUNCT
hassl-4047	46	3	a	a	DET
hassl-4047	46	4	study	study	NOUN
hassl-4047	46	5	by	by	ADP
hassl-4047	46	6	bobeş	bobeş	NOUN
hassl-4047	46	7	(	(	PUNCT
hassl-4047	46	8	2012	2012	NUM
hassl-4047	46	9	)	)	PUNCT
hassl-4047	46	10	finds	find	VERB
hassl-4047	46	11	that	that	SCONJ
hassl-4047	46	12	while	while	SCONJ
hassl-4047	46	13	public	public	ADJ
hassl-4047	46	14	budget	budget	NOUN
hassl-4047	46	15	officers	officer	NOUN
hassl-4047	46	16	are	be	AUX
hassl-4047	46	17	undoubtedly	undoubtedly	ADV
hassl-4047	46	18	in	in	ADP
hassl-4047	46	19	charge	charge	NOUN
hassl-4047	46	20	of	of	ADP
hassl-4047	46	21	allocating	allocate	VERB
hassl-4047	46	22	public	public	ADJ
hassl-4047	46	23	funds	fund	NOUN
hassl-4047	46	24	in	in	ADP
hassl-4047	46	25	compliance	compliance	NOUN
hassl-4047	46	26	with	with	ADP
hassl-4047	46	27	legal	legal	ADJ
hassl-4047	46	28	requirements	requirement	NOUN
hassl-4047	46	29	and	and	CCONJ
hassl-4047	46	30	performance	performance	NOUN
hassl-4047	46	31	standards	standard	NOUN
hassl-4047	46	32	,	,	PUNCT
hassl-4047	46	33	public	public	ADJ
hassl-4047	46	34	audits	audits	NOUN
hassl-4047	46	35	are	be	AUX
hassl-4047	46	36	the	the	DET
hassl-4047	46	37	ones	one	NOUN
hassl-4047	46	38	who	who	PRON
hassl-4047	46	39	assess	assess	VERB
hassl-4047	46	40	the	the	DET
hassl-4047	46	41	organizations	organization	NOUN
hassl-4047	46	42	'	'	PART
hassl-4047	46	43	financial	financial	ADJ
hassl-4047	46	44	management	management	NOUN
hassl-4047	46	45	and	and	CCONJ
hassl-4047	46	46	offer	offer	VERB
hassl-4047	46	47	suggestions	suggestion	NOUN
hassl-4047	46	48	that	that	PRON
hassl-4047	46	49	trail	trail	VERB
hassl-4047	46	50	behind	behind	ADP
hassl-4047	46	51	making	make	VERB
hassl-4047	46	52	management	management	NOUN
hassl-4047	46	53	decisions	decision	NOUN
hassl-4047	46	54	meant	mean	VERB
hassl-4047	46	55	to	to	PART
hassl-4047	46	56	optimize	optimize	VERB
hassl-4047	46	57	the	the	DET
hassl-4047	46	58	funds	fund	NOUN
hassl-4047	46	59	.	.	PUNCT
hassl-4047	47	1	“	"	PUNCT
hassl-4047	47	2	the	the	DET
hassl-4047	47	3	audit	audit	NOUN
hassl-4047	47	4	evaluates	evaluate	VERB
hassl-4047	47	5	the	the	DET
hassl-4047	47	6	audited	audit	VERB
hassl-4047	47	7	entities	entity	NOUN
hassl-4047	47	8	’	'	PUNCT
hassl-4047	47	9	legal	legal	ADJ
hassl-4047	47	10	compliance	compliance	NOUN
hassl-4047	47	11	and	and	CCONJ
hassl-4047	47	12	public	public	ADJ
hassl-4047	47	13	fund	fund	NOUN
hassl-4047	47	14	management	management	NOUN
hassl-4047	47	15	.	.	PUNCT
hassl-4047	48	1	this	this	DET
hassl-4047	48	2	audit	audit	NOUN
hassl-4047	48	3	also	also	ADV
hassl-4047	48	4	includes	include	VERB
hassl-4047	48	5	the	the	DET
hassl-4047	48	6	examination	examination	NOUN
hassl-4047	48	7	of	of	ADP
hassl-4047	48	8	the	the	DET
hassl-4047	48	9	financial	financial	ADJ
hassl-4047	48	10	management	management	NOUN
hassl-4047	48	11	and	and	CCONJ
hassl-4047	48	12	control	control	NOUN
hassl-4047	48	13	system	system	NOUN
hassl-4047	48	14	,	,	PUNCT
hassl-4047	48	15	the	the	DET
hassl-4047	48	16	internal	internal	ADJ
hassl-4047	48	17	control	control	NOUN
hassl-4047	48	18	system	system	NOUN
hassl-4047	48	19	,	,	PUNCT
hassl-4047	48	20	and	and	CCONJ
hassl-4047	48	21	the	the	DET
hassl-4047	48	22	internal	internal	ADJ
hassl-4047	48	23	audit	audit	NOUN
hassl-4047	48	24	process	process	NOUN
hassl-4047	48	25	(	(	PUNCT
hassl-4047	48	26	dimitrova	dimitrova	X
hassl-4047	48	27	,	,	PUNCT
hassl-4047	48	28	bojkovska	bojkovska	NOUN
hassl-4047	48	29	,	,	PUNCT
hassl-4047	48	30	&	&	CCONJ
hassl-4047	48	31	janceva	janceva	PROPN
hassl-4047	48	32	,	,	PUNCT
hassl-4047	48	33	2019	2019	NUM
hassl-4047	48	34	)	)	PUNCT
hassl-4047	48	35	.	.	PUNCT
hassl-4047	49	1	internal	internal	ADJ
hassl-4047	49	2	and	and	CCONJ
hassl-4047	49	3	external	external	ADJ
hassl-4047	49	4	audits	audits	NOUN
hassl-4047	49	5	help	help	VERB
hassl-4047	49	6	the	the	DET
hassl-4047	49	7	public	public	ADJ
hassl-4047	49	8	sector	sector	NOUN
hassl-4047	49	9	's	's	PART
hassl-4047	49	10	good	good	ADJ
hassl-4047	49	11	governance	governance	NOUN
hassl-4047	49	12	,	,	PUNCT
hassl-4047	49	13	efficacy	efficacy	NOUN
hassl-4047	49	14	,	,	PUNCT
hassl-4047	49	15	economy	economy	NOUN
hassl-4047	49	16	,	,	PUNCT
hassl-4047	49	17	and	and	CCONJ
hassl-4047	49	18	efficiency	efficiency	NOUN
hassl-4047	49	19	in	in	ADP
hassl-4047	49	20	public	public	ADJ
hassl-4047	49	21	administration	administration	NOUN
hassl-4047	49	22	.	.	PUNCT
hassl-4047	50	1	the	the	DET
hassl-4047	50	2	provision	provision	NOUN
hassl-4047	50	3	of	of	ADP
hassl-4047	50	4	high	high	ADJ
hassl-4047	50	5	-	-	PUNCT
hassl-4047	50	6	quality	quality	NOUN
hassl-4047	50	7	public	public	ADJ
hassl-4047	50	8	services	service	NOUN
hassl-4047	50	9	and	and	CCONJ
hassl-4047	50	10	advisory	advisory	ADJ
hassl-4047	50	11	services	service	NOUN
hassl-4047	50	12	to	to	PART
hassl-4047	50	13	improve	improve	VERB
hassl-4047	50	14	risk	risk	NOUN
hassl-4047	50	15	and	and	CCONJ
hassl-4047	50	16	resource	resource	NOUN
hassl-4047	50	17	management	management	NOUN
hassl-4047	50	18	is	be	AUX
hassl-4047	50	19	becoming	become	VERB
hassl-4047	50	20	increasingly	increasingly	ADV
hassl-4047	50	21	crucial	crucial	ADJ
hassl-4047	50	22	,	,	PUNCT
hassl-4047	50	23	according	accord	VERB
hassl-4047	50	24	to	to	ADP
hassl-4047	50	25	bonić	bonić	PROPN
hassl-4047	50	26	et	et	PROPN
hassl-4047	50	27	al	al	PROPN
hassl-4047	50	28	.	.	PROPN
hassl-4047	51	1	(	(	PUNCT
hassl-4047	51	2	2018	2018	NUM
hassl-4047	51	3	)	)	PUNCT
hassl-4047	51	4	.	.	PUNCT
hassl-4047	52	1	regarding	regard	VERB
hassl-4047	52	2	kosovo	kosovo	PROPN
hassl-4047	52	3	as	as	ADP
hassl-4047	52	4	a	a	DET
hassl-4047	52	5	developing	develop	VERB
hassl-4047	52	6	nation	nation	NOUN
hassl-4047	52	7	,	,	PUNCT
hassl-4047	52	8	the	the	DET
hassl-4047	52	9	top	top	ADJ
hassl-4047	52	10	body	body	NOUN
hassl-4047	52	11	for	for	ADP
hassl-4047	52	12	economic	economic	ADJ
hassl-4047	52	13	and	and	CCONJ
hassl-4047	52	14	financial	financial	ADJ
hassl-4047	52	15	supervision	supervision	NOUN
hassl-4047	52	16	in	in	ADP
hassl-4047	52	17	the	the	DET
hassl-4047	52	18	republic	republic	NOUN
hassl-4047	52	19	of	of	ADP
hassl-4047	52	20	kosovo	kosovo	PROPN
hassl-4047	52	21	is	be	AUX
hassl-4047	52	22	the	the	DET
hassl-4047	52	23	national	national	ADJ
hassl-4047	52	24	audit	audit	NOUN
hassl-4047	52	25	office	office	NOUN
hassl-4047	52	26	,	,	PUNCT
hassl-4047	52	27	an	an	DET
hassl-4047	52	28	independent	independent	ADJ
hassl-4047	52	29	organization	organization	NOUN
hassl-4047	52	30	that	that	PRON
hassl-4047	52	31	supports	support	VERB
hassl-4047	52	32	the	the	DET
hassl-4047	52	33	auditor	auditor	NOUN
hassl-4047	52	34	general	general	NOUN
hassl-4047	52	35	in	in	ADP
hassl-4047	52	36	performing	perform	VERB
hassl-4047	52	37	his	his	PRON
hassl-4047	52	38	or	or	CCONJ
hassl-4047	52	39	her	her	PRON
hassl-4047	52	40	tasks	task	NOUN
hassl-4047	52	41	.	.	PUNCT
hassl-4047	53	1	the	the	DET
hassl-4047	53	2	audit	audit	NOUN
hassl-4047	53	3	law	law	NOUN
hassl-4047	53	4	adopted	adopt	VERB
hassl-4047	53	5	by	by	ADP
hassl-4047	53	6	the	the	DET
hassl-4047	53	7	assembly	assembly	NOUN
hassl-4047	53	8	of	of	ADP
hassl-4047	53	9	kosovo	kosovo	PROPN
hassl-4047	53	10	in	in	ADP
hassl-4047	53	11	june	june	PROPN
hassl-4047	53	12	2008	2008	NUM
hassl-4047	53	13	significantly	significantly	ADV
hassl-4047	53	14	altered	alter	VERB
hassl-4047	53	15	the	the	DET
hassl-4047	53	16	office	office	NOUN
hassl-4047	53	17	of	of	ADP
hassl-4047	53	18	the	the	DET
hassl-4047	53	19	auditor	auditor	NOUN
hassl-4047	53	20	general	general	NOUN
hassl-4047	53	21	's	's	PART
hassl-4047	53	22	(	(	PUNCT
hassl-4047	53	23	oag	oag	PROPN
hassl-4047	53	24	)	)	PUNCT
hassl-4047	53	25	legal	legal	ADJ
hassl-4047	53	26	framework	framework	NOUN
hassl-4047	53	27	,	,	PUNCT
hassl-4047	53	28	allowing	allow	VERB
hassl-4047	53	29	it	it	PRON
hassl-4047	53	30	to	to	PART
hassl-4047	53	31	report	report	VERB
hassl-4047	53	32	directly	directly	ADV
hassl-4047	53	33	to	to	ADP
hassl-4047	53	34	the	the	DET
hassl-4047	53	35	assembly	assembly	NOUN
hassl-4047	53	36	,	,	PUNCT
hassl-4047	53	37	propose	propose	VERB
hassl-4047	53	38	budgets	budget	NOUN
hassl-4047	53	39	,	,	PUNCT
hassl-4047	53	40	and	and	CCONJ
hassl-4047	53	41	continue	continue	VERB
hassl-4047	53	42	as	as	ADP
hassl-4047	53	43	an	an	DET
hassl-4047	53	44	international	international	ADJ
hassl-4047	53	45	expert	expert	NOUN
hassl-4047	53	46	appointed	appoint	VERB
hassl-4047	53	47	by	by	ADP
hassl-4047	53	48	the	the	DET
hassl-4047	53	49	international	international	ADJ
hassl-4047	53	50	civilian	civilian	ADJ
hassl-4047	53	51	representative	representative	NOUN
hassl-4047	53	52	.	.	PUNCT
hassl-4047	54	1	in	in	ADP
hassl-4047	54	2	april	april	PROPN
hassl-4047	54	3	2009	2009	NUM
hassl-4047	54	4	,	,	PUNCT
hassl-4047	54	5	the	the	DET
hassl-4047	54	6	oag	oag	PROPN
hassl-4047	54	7	sent	send	VERB
hassl-4047	54	8	the	the	DET
hassl-4047	54	9	humanities	humanity	NOUN
hassl-4047	54	10	and	and	CCONJ
hassl-4047	54	11	social	social	ADJ
hassl-4047	54	12	sciences	science	NOUN
hassl-4047	54	13	letters	letter	NOUN
hassl-4047	54	14	,	,	PUNCT
hassl-4047	54	15	2025	2025	NUM
hassl-4047	54	16	,	,	PUNCT
hassl-4047	54	17	13(1	13(1	NUM
hassl-4047	54	18	):	):	PUNCT
hassl-4047	54	19	200	200	NUM
hassl-4047	54	20	-	-	SYM
hassl-4047	54	21	213	213	NUM
hassl-4047	54	22	202	202	NUM
hassl-4047	54	23	©	©	PROPN
hassl-4047	54	24	2025	2025	NUM
hassl-4047	54	25	conscientia	conscientia	PROPN
hassl-4047	54	26	beam	beam	PROPN
hassl-4047	54	27	.	.	PUNCT
hassl-4047	55	1	all	all	DET
hassl-4047	55	2	rights	right	NOUN
hassl-4047	55	3	reserved	reserve	VERB
hassl-4047	55	4	.	.	PUNCT
hassl-4047	56	1	kosovan	kosovan	PROPN
hassl-4047	56	2	assembly	assembly	PROPN
hassl-4047	56	3	its	its	PRON
hassl-4047	56	4	first	first	ADJ
hassl-4047	56	5	annual	annual	ADJ
hassl-4047	56	6	performance	performance	NOUN
hassl-4047	56	7	report	report	NOUN
hassl-4047	56	8	as	as	SCONJ
hassl-4047	56	9	required	require	VERB
hassl-4047	56	10	by	by	ADP
hassl-4047	56	11	law	law	NOUN
hassl-4047	56	12	.	.	PUNCT
hassl-4047	57	1	the	the	DET
hassl-4047	57	2	oag	oag	PROPN
hassl-4047	57	3	assumed	assume	VERB
hassl-4047	57	4	full	full	ADJ
hassl-4047	57	5	responsibility	responsibility	NOUN
hassl-4047	57	6	for	for	ADP
hassl-4047	57	7	the	the	DET
hassl-4047	57	8	2008	2008	NUM
hassl-4047	57	9	audit	audit	NOUN
hassl-4047	57	10	of	of	ADP
hassl-4047	57	11	the	the	DET
hassl-4047	57	12	financial	financial	ADJ
hassl-4047	57	13	statements	statement	NOUN
hassl-4047	57	14	of	of	ADP
hassl-4047	57	15	the	the	DET
hassl-4047	57	16	kosovo	kosovo	PROPN
hassl-4047	57	17	consolidated	consolidated	PROPN
hassl-4047	57	18	budget	budget	PROPN
hassl-4047	57	19	(	(	PUNCT
hassl-4047	57	20	kcb	kcb	PROPN
hassl-4047	57	21	)	)	PUNCT
hassl-4047	57	22	and	and	CCONJ
hassl-4047	57	23	used	use	VERB
hassl-4047	57	24	its	its	PRON
hassl-4047	57	25	own	own	ADJ
hassl-4047	57	26	resources	resource	NOUN
hassl-4047	57	27	exclusively	exclusively	ADV
hassl-4047	57	28	.	.	PUNCT
hassl-4047	58	1	the	the	DET
hassl-4047	58	2	national	national	ADJ
hassl-4047	58	3	audit	audit	PROPN
hassl-4047	58	4	office	office	NOUN
hassl-4047	58	5	and	and	CCONJ
hassl-4047	58	6	auditor	auditor	NOUN
hassl-4047	58	7	general	general	ADJ
hassl-4047	58	8	laws	law	NOUN
hassl-4047	58	9	in	in	ADP
hassl-4047	58	10	kosovo	kosovo	PROPN
hassl-4047	58	11	underwent	underwent	NOUN
hassl-4047	58	12	changes	change	NOUN
hassl-4047	58	13	.	.	PUNCT
hassl-4047	59	1	regarding	regard	VERB
hassl-4047	59	2	law	law	NOUN
hassl-4047	59	3	no	no	NOUN
hassl-4047	59	4	.	.	NOUN
hassl-4047	59	5	05	05	NUM
hassl-4047	59	6	/	/	SYM
hassl-4047	59	7	l-055	l-055	NOUN
hassl-4047	59	8	on	on	ADP
hassl-4047	59	9	the	the	DET
hassl-4047	59	10	national	national	ADJ
hassl-4047	59	11	audit	audit	NOUN
hassl-4047	59	12	office	office	NOUN
hassl-4047	59	13	and	and	CCONJ
hassl-4047	59	14	the	the	DET
hassl-4047	59	15	auditor	auditor	NOUN
hassl-4047	59	16	general	general	NOUN
hassl-4047	59	17	of	of	ADP
hassl-4047	59	18	the	the	DET
hassl-4047	59	19	republic	republic	NOUN
hassl-4047	59	20	of	of	ADP
hassl-4047	59	21	kosovo	kosovo	PROPN
hassl-4047	59	22	,	,	PUNCT
hassl-4047	59	23	the	the	DET
hassl-4047	59	24	assembly	assembly	NOUN
hassl-4047	59	25	of	of	ADP
hassl-4047	59	26	the	the	DET
hassl-4047	59	27	republic	republic	NOUN
hassl-4047	59	28	of	of	ADP
hassl-4047	59	29	kosovo	kosovo	PROPN
hassl-4047	59	30	approved	approve	VERB
hassl-4047	59	31	the	the	DET
hassl-4047	59	32	law	law	NOUN
hassl-4047	59	33	on	on	ADP
hassl-4047	59	34	these	these	DET
hassl-4047	59	35	topics	topic	NOUN
hassl-4047	59	36	based	base	VERB
hassl-4047	59	37	on	on	ADP
hassl-4047	59	38	article	article	NOUN
hassl-4047	59	39	65	65	NUM
hassl-4047	59	40	(	(	PUNCT
hassl-4047	59	41	1	1	NUM
hassl-4047	59	42	)	)	PUNCT
hassl-4047	59	43	of	of	ADP
hassl-4047	59	44	the	the	DET
hassl-4047	59	45	republic	republic	NOUN
hassl-4047	59	46	of	of	ADP
hassl-4047	59	47	kosovo	kosovo	PROPN
hassl-4047	59	48	constitution	constitution	PROPN
hassl-4047	59	49	(	(	PUNCT
hassl-4047	59	50	official	official	ADJ
hassl-4047	59	51	gazette	gazette	NOUN
hassl-4047	59	52	of	of	ADP
hassl-4047	59	53	the	the	DET
hassl-4047	59	54	republic	republic	NOUN
hassl-4047	59	55	of	of	ADP
hassl-4047	59	56	kosova	kosova	PROPN
hassl-4047	59	57	,	,	PUNCT
hassl-4047	59	58	2016	2016	NUM
hassl-4047	59	59	)	)	PUNCT
hassl-4047	59	60	.	.	PUNCT
hassl-4047	60	1	based	base	VERB
hassl-4047	60	2	on	on	ADP
hassl-4047	60	3	the	the	DET
hassl-4047	60	4	novelty	novelty	NOUN
hassl-4047	60	5	of	of	ADP
hassl-4047	60	6	this	this	DET
hassl-4047	60	7	study	study	NOUN
hassl-4047	60	8	,	,	PUNCT
hassl-4047	60	9	the	the	DET
hassl-4047	60	10	study	study	NOUN
hassl-4047	60	11	aims	aim	VERB
hassl-4047	60	12	to	to	PART
hassl-4047	60	13	establish	establish	VERB
hassl-4047	60	14	the	the	DET
hassl-4047	60	15	impact	impact	NOUN
hassl-4047	60	16	of	of	ADP
hassl-4047	60	17	the	the	DET
hassl-4047	60	18	external	external	ADJ
hassl-4047	60	19	audit	audit	NOUN
hassl-4047	60	20	towards	towards	ADP
hassl-4047	60	21	public	public	ADJ
hassl-4047	60	22	funds	fund	NOUN
hassl-4047	60	23	efficiency	efficiency	NOUN
hassl-4047	60	24	and	and	CCONJ
hassl-4047	60	25	goes	go	VERB
hassl-4047	60	26	further	far	ADV
hassl-4047	60	27	with	with	ADP
hassl-4047	60	28	the	the	DET
hassl-4047	60	29	measurement	measurement	NOUN
hassl-4047	60	30	how	how	SCONJ
hassl-4047	60	31	audited	audit	VERB
hassl-4047	60	32	public	public	ADJ
hassl-4047	60	33	funds	fund	NOUN
hassl-4047	60	34	impact	impact	VERB
hassl-4047	60	35	the	the	DET
hassl-4047	60	36	economic	economic	ADJ
hassl-4047	60	37	growth	growth	NOUN
hassl-4047	60	38	in	in	ADP
hassl-4047	60	39	the	the	DET
hassl-4047	60	40	case	case	NOUN
hassl-4047	60	41	of	of	ADP
hassl-4047	60	42	kosovo	kosovo	PROPN
hassl-4047	60	43	as	as	ADP
hassl-4047	60	44	a	a	DET
hassl-4047	60	45	country	country	NOUN
hassl-4047	60	46	in	in	ADP
hassl-4047	60	47	transition	transition	NOUN
hassl-4047	60	48	.	.	PUNCT
hassl-4047	61	1	it	it	PRON
hassl-4047	61	2	does	do	VERB
hassl-4047	61	3	this	this	PRON
hassl-4047	61	4	by	by	ADP
hassl-4047	61	5	providing	provide	VERB
hassl-4047	61	6	theoretical	theoretical	ADJ
hassl-4047	61	7	explanations	explanation	NOUN
hassl-4047	61	8	of	of	ADP
hassl-4047	61	9	how	how	SCONJ
hassl-4047	61	10	external	external	ADJ
hassl-4047	61	11	audits	audits	NOUN
hassl-4047	61	12	operates	operate	VERB
hassl-4047	61	13	and	and	CCONJ
hassl-4047	61	14	is	be	AUX
hassl-4047	61	15	implemented	implement	VERB
hassl-4047	61	16	,	,	PUNCT
hassl-4047	61	17	and	and	CCONJ
hassl-4047	61	18	also	also	ADV
hassl-4047	61	19	by	by	ADP
hassl-4047	61	20	evaluating	evaluate	VERB
hassl-4047	61	21	the	the	DET
hassl-4047	61	22	impact	impact	NOUN
hassl-4047	61	23	of	of	ADP
hassl-4047	61	24	public	public	ADJ
hassl-4047	61	25	spending	spending	NOUN
hassl-4047	61	26	on	on	ADP
hassl-4047	61	27	economic	economic	ADJ
hassl-4047	61	28	growth	growth	NOUN
hassl-4047	61	29	in	in	ADP
hassl-4047	61	30	the	the	DET
hassl-4047	61	31	case	case	NOUN
hassl-4047	61	32	of	of	ADP
hassl-4047	61	33	kosovo	kosovo	PROPN
hassl-4047	61	34	.	.	PUNCT
hassl-4047	62	1	1.1	1.1	NUM
hassl-4047	62	2	.	.	PUNCT
hassl-4047	63	1	study	study	NOUN
hassl-4047	63	2	objectives	objective	NOUN
hassl-4047	63	3	1	1	NUM
hassl-4047	63	4	.	.	PUNCT
hassl-4047	64	1	to	to	PART
hassl-4047	64	2	highlight	highlight	VERB
hassl-4047	64	3	the	the	DET
hassl-4047	64	4	value	value	NOUN
hassl-4047	64	5	of	of	ADP
hassl-4047	64	6	external	external	ADJ
hassl-4047	64	7	auditing	auditing	NOUN
hassl-4047	64	8	for	for	ADP
hassl-4047	64	9	the	the	DET
hassl-4047	64	10	effectiveness	effectiveness	NOUN
hassl-4047	64	11	of	of	ADP
hassl-4047	64	12	public	public	ADJ
hassl-4047	64	13	funds	fund	NOUN
hassl-4047	64	14	.	.	PUNCT
hassl-4047	65	1	2	2	X
hassl-4047	65	2	.	.	X
hassl-4047	65	3	to	to	PART
hassl-4047	65	4	outline	outline	VERB
hassl-4047	65	5	the	the	DET
hassl-4047	65	6	external	external	ADJ
hassl-4047	65	7	audit	audit	NOUN
hassl-4047	65	8	's	's	PART
hassl-4047	65	9	role	role	NOUN
hassl-4047	65	10	in	in	ADP
hassl-4047	65	11	the	the	DET
hassl-4047	65	12	kosovo	kosovo	PROPN
hassl-4047	65	13	case	case	NOUN
hassl-4047	65	14	.	.	PUNCT
hassl-4047	66	1	3	3	X
hassl-4047	66	2	.	.	PUNCT
hassl-4047	66	3	to	to	PART
hassl-4047	66	4	assess	assess	VERB
hassl-4047	66	5	how	how	SCONJ
hassl-4047	66	6	,	,	PUNCT
hassl-4047	66	7	in	in	ADP
hassl-4047	66	8	the	the	DET
hassl-4047	66	9	case	case	NOUN
hassl-4047	66	10	of	of	ADP
hassl-4047	66	11	kosovo	kosovo	PROPN
hassl-4047	66	12	,	,	PUNCT
hassl-4047	66	13	an	an	DET
hassl-4047	66	14	external	external	ADJ
hassl-4047	66	15	audit	audit	NOUN
hassl-4047	66	16	might	might	AUX
hassl-4047	66	17	affect	affect	VERB
hassl-4047	66	18	its	its	PRON
hassl-4047	66	19	economic	economic	ADJ
hassl-4047	66	20	growth	growth	NOUN
hassl-4047	66	21	.	.	PUNCT
hassl-4047	67	1	1.2	1.2	NUM
hassl-4047	67	2	.	.	PUNCT
hassl-4047	68	1	the	the	DET
hassl-4047	68	2	study	study	NOUN
hassl-4047	68	3	research	research	NOUN
hassl-4047	68	4	questions	question	NOUN
hassl-4047	68	5	1	1	NUM
hassl-4047	68	6	.	.	PUNCT
hassl-4047	69	1	how	how	SCONJ
hassl-4047	69	2	the	the	DET
hassl-4047	69	3	effectiveness	effectiveness	NOUN
hassl-4047	69	4	of	of	ADP
hassl-4047	69	5	public	public	ADJ
hassl-4047	69	6	finances	finance	NOUN
hassl-4047	69	7	is	be	AUX
hassl-4047	69	8	affected	affect	VERB
hassl-4047	69	9	by	by	ADP
hassl-4047	69	10	external	external	ADJ
hassl-4047	69	11	audit	audit	NOUN
hassl-4047	69	12	?	?	PUNCT
hassl-4047	70	1	2	2	X
hassl-4047	70	2	.	.	X
hassl-4047	70	3	why	why	SCONJ
hassl-4047	70	4	should	should	AUX
hassl-4047	70	5	political	political	ADJ
hassl-4047	70	6	leaders	leader	NOUN
hassl-4047	70	7	prioritize	prioritize	VERB
hassl-4047	70	8	external	external	ADJ
hassl-4047	70	9	audits	audit	NOUN
hassl-4047	70	10	?	?	PUNCT
hassl-4047	71	1	3	3	X
hassl-4047	71	2	.	.	X
hassl-4047	72	1	how	how	SCONJ
hassl-4047	72	2	,	,	PUNCT
hassl-4047	72	3	in	in	ADP
hassl-4047	72	4	the	the	DET
hassl-4047	72	5	instance	instance	NOUN
hassl-4047	72	6	of	of	ADP
hassl-4047	72	7	kosovo	kosovo	PROPN
hassl-4047	72	8	,	,	PUNCT
hassl-4047	72	9	does	do	AUX
hassl-4047	72	10	the	the	DET
hassl-4047	72	11	external	external	ADJ
hassl-4047	72	12	audit	audit	NOUN
hassl-4047	72	13	affect	affect	VERB
hassl-4047	72	14	economic	economic	ADJ
hassl-4047	72	15	growth	growth	NOUN
hassl-4047	72	16	?	?	PUNCT
hassl-4047	73	1	1.3	1.3	NUM
hassl-4047	73	2	.	.	PUNCT
hassl-4047	74	1	research	research	NOUN
hassl-4047	74	2	hypothesis	hypothesis	NOUN
hassl-4047	74	3	the	the	DET
hassl-4047	74	4	external	external	ADJ
hassl-4047	74	5	audit	audit	NOUN
hassl-4047	74	6	plays	play	VERB
hassl-4047	74	7	crucial	crucial	ADJ
hassl-4047	74	8	role	role	NOUN
hassl-4047	74	9	toward	toward	ADP
hassl-4047	74	10	efficiency	efficiency	NOUN
hassl-4047	74	11	of	of	ADP
hassl-4047	74	12	public	public	ADJ
hassl-4047	74	13	funds	fund	NOUN
hassl-4047	74	14	and	and	CCONJ
hassl-4047	74	15	the	the	DET
hassl-4047	74	16	economic	economic	ADJ
hassl-4047	74	17	growth	growth	NOUN
hassl-4047	74	18	in	in	ADP
hassl-4047	74	19	the	the	DET
hassl-4047	74	20	case	case	NOUN
hassl-4047	74	21	of	of	ADP
hassl-4047	74	22	kosovo	kosovo	PROPN
hassl-4047	74	23	.	.	PUNCT
hassl-4047	75	1	this	this	PRON
hassl-4047	75	2	is	be	AUX
hassl-4047	75	3	how	how	SCONJ
hassl-4047	75	4	the	the	DET
hassl-4047	75	5	study	study	NOUN
hassl-4047	75	6	is	be	AUX
hassl-4047	75	7	carried	carry	VERB
hassl-4047	75	8	out	out	ADP
hassl-4047	75	9	:	:	PUNCT
hassl-4047	75	10	the	the	DET
hassl-4047	75	11	introduction	introduction	NOUN
hassl-4047	75	12	is	be	AUX
hassl-4047	75	13	presented	present	VERB
hassl-4047	75	14	in	in	ADP
hassl-4047	75	15	part	part	NOUN
hassl-4047	75	16	one	one	NUM
hassl-4047	75	17	,	,	PUNCT
hassl-4047	75	18	the	the	DET
hassl-4047	75	19	literature	literature	NOUN
hassl-4047	75	20	review	review	NOUN
hassl-4047	75	21	is	be	AUX
hassl-4047	75	22	presented	present	VERB
hassl-4047	75	23	in	in	ADP
hassl-4047	75	24	section	section	NOUN
hassl-4047	75	25	two	two	NUM
hassl-4047	75	26	,	,	PUNCT
hassl-4047	75	27	the	the	DET
hassl-4047	75	28	research	research	NOUN
hassl-4047	75	29	methodology	methodology	NOUN
hassl-4047	75	30	,	,	PUNCT
hassl-4047	75	31	research	research	NOUN
hassl-4047	75	32	techniques	technique	NOUN
hassl-4047	75	33	,	,	PUNCT
hassl-4047	75	34	and	and	CCONJ
hassl-4047	75	35	data	datum	NOUN
hassl-4047	75	36	are	be	AUX
hassl-4047	75	37	presented	present	VERB
hassl-4047	75	38	in	in	ADP
hassl-4047	75	39	section	section	NOUN
hassl-4047	75	40	three	three	NUM
hassl-4047	75	41	,	,	PUNCT
hassl-4047	75	42	the	the	DET
hassl-4047	75	43	findings	finding	NOUN
hassl-4047	75	44	are	be	AUX
hassl-4047	75	45	shown	show	VERB
hassl-4047	75	46	in	in	ADP
hassl-4047	75	47	section	section	NOUN
hassl-4047	75	48	four	four	NUM
hassl-4047	75	49	,	,	PUNCT
hassl-4047	75	50	and	and	CCONJ
hassl-4047	75	51	the	the	DET
hassl-4047	75	52	study	study	NOUN
hassl-4047	75	53	's	's	PART
hassl-4047	75	54	conclusions	conclusion	NOUN
hassl-4047	75	55	are	be	AUX
hassl-4047	75	56	presented	present	VERB
hassl-4047	75	57	in	in	ADP
hassl-4047	75	58	section	section	NOUN
hassl-4047	75	59	five	five	NUM
hassl-4047	75	60	.	.	PUNCT
hassl-4047	76	1	2	2	X
hassl-4047	76	2	.	.	X
hassl-4047	76	3	literature	literature	NOUN
hassl-4047	76	4	review	review	VERB
hassl-4047	76	5	external	external	ADJ
hassl-4047	76	6	auditing	auditing	NOUN
hassl-4047	76	7	has	have	VERB
hassl-4047	76	8	an	an	DET
hassl-4047	76	9	extensive	extensive	ADJ
hassl-4047	76	10	background	background	NOUN
hassl-4047	76	11	and	and	CCONJ
hassl-4047	76	12	was	be	AUX
hassl-4047	76	13	initially	initially	ADV
hassl-4047	76	14	merely	merely	ADV
hassl-4047	76	15	one	one	NUM
hassl-4047	76	16	of	of	ADP
hassl-4047	76	17	several	several	ADJ
hassl-4047	76	18	inspection	inspection	NOUN
hassl-4047	76	19	tasks	task	NOUN
hassl-4047	76	20	carried	carry	VERB
hassl-4047	76	21	out	out	ADP
hassl-4047	76	22	on	on	ADP
hassl-4047	76	23	governmental	governmental	ADJ
hassl-4047	76	24	entities	entity	NOUN
hassl-4047	76	25	,	,	PUNCT
hassl-4047	76	26	and	and	CCONJ
hassl-4047	76	27	it	it	PRON
hassl-4047	76	28	has	have	AUX
hassl-4047	76	29	been	be	AUX
hassl-4047	76	30	applied	apply	VERB
hassl-4047	76	31	to	to	PART
hassl-4047	76	32	guarantee	guarantee	VERB
hassl-4047	76	33	the	the	DET
hassl-4047	76	34	legitimacy	legitimacy	NOUN
hassl-4047	76	35	of	of	ADP
hassl-4047	76	36	the	the	DET
hassl-4047	76	37	underlying	underlie	VERB
hassl-4047	76	38	transactions	transaction	NOUN
hassl-4047	76	39	as	as	ADV
hassl-4047	76	40	well	well	ADV
hassl-4047	76	41	as	as	ADP
hassl-4047	76	42	the	the	DET
hassl-4047	76	43	dependability	dependability	NOUN
hassl-4047	76	44	of	of	ADP
hassl-4047	76	45	an	an	DET
hassl-4047	76	46	authority	authority	NOUN
hassl-4047	76	47	's	's	PART
hassl-4047	76	48	accounting	accounting	NOUN
hassl-4047	76	49	(	(	PUNCT
hassl-4047	76	50	hasan	hasan	PROPN
hassl-4047	76	51	,	,	PUNCT
hassl-4047	76	52	2009	2009	NUM
hassl-4047	76	53	)	)	PUNCT
hassl-4047	76	54	.	.	PUNCT
hassl-4047	77	1	ljubisavljević	ljubisavljević	PROPN
hassl-4047	77	2	and	and	CCONJ
hassl-4047	77	3	grbic	grbic	ADJ
hassl-4047	77	4	(	(	PUNCT
hassl-4047	77	5	2017	2017	NUM
hassl-4047	77	6	)	)	PUNCT
hassl-4047	77	7	investigate	investigate	VERB
hassl-4047	77	8	the	the	DET
hassl-4047	77	9	role	role	NOUN
hassl-4047	77	10	of	of	ADP
hassl-4047	77	11	external	external	ADJ
hassl-4047	77	12	audits	audits	NOUN
hassl-4047	77	13	in	in	ADP
hassl-4047	77	14	promoting	promote	VERB
hassl-4047	77	15	economic	economic	ADJ
hassl-4047	77	16	growth	growth	NOUN
hassl-4047	77	17	and	and	CCONJ
hassl-4047	77	18	maintaining	maintain	VERB
hassl-4047	77	19	macroeconomic	macroeconomic	ADJ
hassl-4047	77	20	stability	stability	NOUN
hassl-4047	77	21	in	in	ADP
hassl-4047	77	22	the	the	DET
hassl-4047	77	23	case	case	NOUN
hassl-4047	77	24	of	of	ADP
hassl-4047	77	25	serbia	serbia	PROPN
hassl-4047	77	26	.	.	PUNCT
hassl-4047	78	1	it	it	PRON
hassl-4047	78	2	emphasizes	emphasize	VERB
hassl-4047	78	3	the	the	DET
hassl-4047	78	4	importance	importance	NOUN
hassl-4047	78	5	of	of	ADP
hassl-4047	78	6	auditing	audit	VERB
hassl-4047	78	7	public	public	ADJ
hassl-4047	78	8	finances	finance	NOUN
hassl-4047	78	9	at	at	ADP
hassl-4047	78	10	all	all	DET
hassl-4047	78	11	levels	level	NOUN
hassl-4047	78	12	and	and	CCONJ
hassl-4047	78	13	comes	come	VERB
hassl-4047	78	14	to	to	ADP
hassl-4047	78	15	the	the	DET
hassl-4047	78	16	conclusions	conclusion	NOUN
hassl-4047	78	17	that	that	SCONJ
hassl-4047	78	18	external	external	ADJ
hassl-4047	78	19	audits	audits	NOUN
hassl-4047	78	20	can	can	AUX
hassl-4047	78	21	potentially	potentially	ADV
hassl-4047	78	22	reduce	reduce	VERB
hassl-4047	78	23	public	public	ADJ
hassl-4047	78	24	debt	debt	NOUN
hassl-4047	78	25	and	and	CCONJ
hassl-4047	78	26	budget	budget	NOUN
hassl-4047	78	27	deficits	deficit	NOUN
hassl-4047	78	28	,	,	PUNCT
hassl-4047	78	29	thereby	thereby	ADV
hassl-4047	78	30	enhancing	enhance	VERB
hassl-4047	78	31	the	the	DET
hassl-4047	78	32	stability	stability	NOUN
hassl-4047	78	33	of	of	ADP
hassl-4047	78	34	the	the	DET
hassl-4047	78	35	public	public	ADJ
hassl-4047	78	36	sector	sector	NOUN
hassl-4047	78	37	.	.	PUNCT
hassl-4047	79	1	bogma	bogma	NOUN
hassl-4047	79	2	and	and	CCONJ
hassl-4047	79	3	ovdii	ovdii	NOUN
hassl-4047	79	4	(	(	PUNCT
hassl-4047	79	5	2022	2022	NUM
hassl-4047	79	6	)	)	PUNCT
hassl-4047	79	7	emphasize	emphasize	VERB
hassl-4047	79	8	the	the	DET
hassl-4047	79	9	importance	importance	NOUN
hassl-4047	79	10	of	of	ADP
hassl-4047	79	11	external	external	ADJ
hassl-4047	79	12	audit	audit	NOUN
hassl-4047	79	13	in	in	ADP
hassl-4047	79	14	the	the	DET
hassl-4047	79	15	case	case	NOUN
hassl-4047	79	16	of	of	ADP
hassl-4047	79	17	ukraine	ukraine	NOUN
hassl-4047	79	18	for	for	ADP
hassl-4047	79	19	ensuring	ensure	VERB
hassl-4047	79	20	the	the	DET
hassl-4047	79	21	effectiveness	effectiveness	NOUN
hassl-4047	79	22	and	and	CCONJ
hassl-4047	79	23	efficiency	efficiency	NOUN
hassl-4047	79	24	of	of	ADP
hassl-4047	79	25	socioeconomic	socioeconomic	ADJ
hassl-4047	79	26	changes	change	NOUN
hassl-4047	79	27	.	.	PUNCT
hassl-4047	80	1	the	the	DET
hassl-4047	80	2	study	study	NOUN
hassl-4047	80	3	suggests	suggest	VERB
hassl-4047	80	4	that	that	SCONJ
hassl-4047	80	5	a	a	DET
hassl-4047	80	6	methodical	methodical	ADJ
hassl-4047	80	7	evaluation	evaluation	NOUN
hassl-4047	80	8	of	of	ADP
hassl-4047	80	9	public	public	ADJ
hassl-4047	80	10	external	external	ADJ
hassl-4047	80	11	financial	financial	ADJ
hassl-4047	80	12	control	control	NOUN
hassl-4047	80	13	organizations	organization	NOUN
hassl-4047	80	14	'	'	PART
hassl-4047	80	15	efficacy	efficacy	NOUN
hassl-4047	80	16	is	be	AUX
hassl-4047	80	17	necessary	necessary	ADJ
hassl-4047	80	18	.	.	PUNCT
hassl-4047	81	1	the	the	DET
hassl-4047	81	2	study	study	NOUN
hassl-4047	81	3	concludes	conclude	VERB
hassl-4047	81	4	that	that	SCONJ
hassl-4047	81	5	the	the	DET
hassl-4047	81	6	evaluation	evaluation	NOUN
hassl-4047	81	7	of	of	ADP
hassl-4047	81	8	the	the	DET
hassl-4047	81	9	government	government	NOUN
hassl-4047	81	10	's	's	PART
hassl-4047	81	11	external	external	ADJ
hassl-4047	81	12	financial	financial	ADJ
hassl-4047	81	13	control	control	NOUN
hassl-4047	81	14	body	body	NOUN
hassl-4047	81	15	's	's	PART
hassl-4047	81	16	activity	activity	NOUN
hassl-4047	81	17	plans	plan	NOUN
hassl-4047	81	18	is	be	AUX
hassl-4047	81	19	necessary	necessary	ADJ
hassl-4047	81	20	to	to	PART
hassl-4047	81	21	determine	determine	VERB
hassl-4047	81	22	if	if	SCONJ
hassl-4047	81	23	the	the	DET
hassl-4047	81	24	control	control	NOUN
hassl-4047	81	25	activity	activity	NOUN
hassl-4047	81	26	complies	comply	VERB
hassl-4047	81	27	with	with	ADP
hassl-4047	81	28	its	its	PRON
hassl-4047	81	29	objectives	objective	NOUN
hassl-4047	81	30	and	and	CCONJ
hassl-4047	81	31	goals	goal	NOUN
hassl-4047	81	32	.	.	PUNCT
hassl-4047	82	1	according	accord	VERB
hassl-4047	82	2	to	to	ADP
hassl-4047	82	3	daujotaitė	daujotaitė	NOUN
hassl-4047	82	4	and	and	CCONJ
hassl-4047	82	5	adomavičiūtė	adomavičiūtė	NOUN
hassl-4047	82	6	(	(	PUNCT
hassl-4047	82	7	2017	2017	NUM
hassl-4047	82	8	)	)	PUNCT
hassl-4047	82	9	,	,	PUNCT
hassl-4047	82	10	the	the	DET
hassl-4047	82	11	influence	influence	NOUN
hassl-4047	82	12	of	of	ADP
hassl-4047	82	13	audit	audit	NOUN
hassl-4047	82	14	,	,	PUNCT
hassl-4047	82	15	as	as	ADP
hassl-4047	82	16	a	a	DET
hassl-4047	82	17	significant	significant	ADJ
hassl-4047	82	18	external	external	ADJ
hassl-4047	82	19	control	control	NOUN
hassl-4047	82	20	mechanism	mechanism	NOUN
hassl-4047	82	21	,	,	PUNCT
hassl-4047	82	22	on	on	ADP
hassl-4047	82	23	public	public	ADJ
hassl-4047	82	24	expenditures	expenditure	NOUN
hassl-4047	82	25	in	in	ADP
hassl-4047	82	26	the	the	DET
hassl-4047	82	27	case	case	NOUN
hassl-4047	82	28	of	of	ADP
hassl-4047	82	29	lithuania	lithuania	PROPN
hassl-4047	82	30	.	.	PUNCT
hassl-4047	83	1	the	the	DET
hassl-4047	83	2	study	study	NOUN
hassl-4047	83	3	used	use	VERB
hassl-4047	83	4	the	the	DET
hassl-4047	83	5	national	national	ADJ
hassl-4047	83	6	audit	audit	NOUN
hassl-4047	83	7	office	office	NOUN
hassl-4047	83	8	of	of	ADP
hassl-4047	83	9	lithuania	lithuania	PROPN
hassl-4047	83	10	's	's	PART
hassl-4047	83	11	(	(	PUNCT
hassl-4047	83	12	naol	naol	NOUN
hassl-4047	83	13	)	)	PUNCT
hassl-4047	83	14	audit	audit	NOUN
hassl-4047	83	15	data	datum	NOUN
hassl-4047	83	16	as	as	ADP
hassl-4047	83	17	the	the	DET
hassl-4047	83	18	basis	basis	NOUN
hassl-4047	83	19	.	.	PUNCT
hassl-4047	84	1	the	the	DET
hassl-4047	84	2	study	study	NOUN
hassl-4047	84	3	concludes	conclude	VERB
hassl-4047	84	4	that	that	SCONJ
hassl-4047	84	5	the	the	DET
hassl-4047	84	6	audit	audit	NOUN
hassl-4047	84	7	permits	permit	VERB
hassl-4047	84	8	cost	cost	NOUN
hassl-4047	84	9	savings	saving	NOUN
hassl-4047	84	10	,	,	PUNCT
hassl-4047	84	11	lower	low	ADJ
hassl-4047	84	12	spending	spending	NOUN
hassl-4047	84	13	,	,	PUNCT
hassl-4047	84	14	higher	high	ADJ
hassl-4047	84	15	performance	performance	NOUN
hassl-4047	84	16	quality	quality	NOUN
hassl-4047	84	17	,	,	PUNCT
hassl-4047	84	18	improved	improved	ADJ
hassl-4047	84	19	organizational	organizational	ADJ
hassl-4047	84	20	,	,	PUNCT
hassl-4047	84	21	managerial	managerial	ADJ
hassl-4047	84	22	,	,	PUNCT
hassl-4047	84	23	and	and	CCONJ
hassl-4047	84	24	administrative	administrative	ADJ
hassl-4047	84	25	procedures	procedure	NOUN
hassl-4047	84	26	,	,	PUNCT
hassl-4047	84	27	better	well	ADJ
hassl-4047	84	28	laws	law	NOUN
hassl-4047	84	29	,	,	PUNCT
hassl-4047	84	30	and	and	CCONJ
hassl-4047	84	31	the	the	DET
hassl-4047	84	32	introduction	introduction	NOUN
hassl-4047	84	33	of	of	ADP
hassl-4047	84	34	financial	financial	ADJ
hassl-4047	84	35	discipline	discipline	NOUN
hassl-4047	84	36	.	.	PUNCT
hassl-4047	85	1	humanities	humanity	NOUN
hassl-4047	85	2	and	and	CCONJ
hassl-4047	85	3	social	social	ADJ
hassl-4047	85	4	sciences	science	NOUN
hassl-4047	85	5	letters	letter	NOUN
hassl-4047	85	6	,	,	PUNCT
hassl-4047	85	7	2025	2025	NUM
hassl-4047	85	8	,	,	PUNCT
hassl-4047	85	9	13(1	13(1	NUM
hassl-4047	85	10	):	):	PUNCT
hassl-4047	85	11	200	200	NUM
hassl-4047	85	12	-	-	SYM
hassl-4047	85	13	213	213	NUM
hassl-4047	85	14	203	203	NUM
hassl-4047	85	15	©	©	PROPN
hassl-4047	85	16	2025	2025	NUM
hassl-4047	85	17	conscientia	conscientia	PROPN
hassl-4047	85	18	beam	beam	PROPN
hassl-4047	85	19	.	.	PUNCT
hassl-4047	86	1	all	all	DET
hassl-4047	86	2	rights	right	NOUN
hassl-4047	86	3	reserved	reserve	VERB
hassl-4047	86	4	.	.	PUNCT
hassl-4047	87	1	external	external	ADJ
hassl-4047	87	2	audits	audits	NOUN
hassl-4047	87	3	raise	raise	VERB
hassl-4047	87	4	awareness	awareness	NOUN
hassl-4047	87	5	of	of	ADP
hassl-4047	87	6	the	the	DET
hassl-4047	87	7	need	need	NOUN
hassl-4047	87	8	for	for	ADP
hassl-4047	87	9	greater	great	ADJ
hassl-4047	87	10	responsibility	responsibility	NOUN
hassl-4047	87	11	in	in	ADP
hassl-4047	87	12	public	public	ADJ
hassl-4047	87	13	fund	fund	NOUN
hassl-4047	87	14	management	management	NOUN
hassl-4047	87	15	,	,	PUNCT
hassl-4047	87	16	as	as	SCONJ
hassl-4047	87	17	ministries	ministry	NOUN
hassl-4047	87	18	and	and	CCONJ
hassl-4047	87	19	state	state	NOUN
hassl-4047	87	20	administration	administration	NOUN
hassl-4047	87	21	bodies	body	NOUN
hassl-4047	87	22	are	be	AUX
hassl-4047	87	23	aware	aware	ADJ
hassl-4047	87	24	of	of	ADP
hassl-4047	87	25	their	their	PRON
hassl-4047	87	26	financial	financial	ADJ
hassl-4047	87	27	reports	report	NOUN
hassl-4047	87	28	being	be	AUX
hassl-4047	87	29	audited	audit	VERB
hassl-4047	87	30	at	at	ADP
hassl-4047	87	31	any	any	DET
hassl-4047	87	32	time	time	NOUN
hassl-4047	87	33	.	.	PUNCT
hassl-4047	88	1	the	the	DET
hassl-4047	88	2	state	state	NOUN
hassl-4047	88	3	audit	audit	NOUN
hassl-4047	88	4	institution	institution	NOUN
hassl-4047	88	5	's	's	PART
hassl-4047	88	6	suggestions	suggestion	NOUN
hassl-4047	88	7	help	help	VERB
hassl-4047	88	8	specific	specific	ADJ
hassl-4047	88	9	areas	area	NOUN
hassl-4047	88	10	save	save	VERB
hassl-4047	88	11	money	money	NOUN
hassl-4047	88	12	and	and	CCONJ
hassl-4047	88	13	use	use	VERB
hassl-4047	88	14	resources	resource	NOUN
hassl-4047	88	15	more	more	ADV
hassl-4047	88	16	effectively	effectively	ADV
hassl-4047	88	17	.	.	PUNCT
hassl-4047	89	1	an	an	DET
hassl-4047	89	2	additional	additional	ADJ
hassl-4047	89	3	study	study	NOUN
hassl-4047	89	4	established	establish	VERB
hassl-4047	89	5	the	the	DET
hassl-4047	89	6	connection	connection	NOUN
hassl-4047	89	7	between	between	ADP
hassl-4047	89	8	the	the	DET
hassl-4047	89	9	effectiveness	effectiveness	NOUN
hassl-4047	89	10	of	of	ADP
hassl-4047	89	11	public	public	ADJ
hassl-4047	89	12	finances	finance	NOUN
hassl-4047	89	13	and	and	CCONJ
hassl-4047	89	14	external	external	ADJ
hassl-4047	89	15	audit	audit	NOUN
hassl-4047	89	16	.	.	PUNCT
hassl-4047	90	1	karabayev	karabayev	PROPN
hassl-4047	90	2	et	et	PROPN
hassl-4047	90	3	al	al	PROPN
hassl-4047	90	4	.	.	PROPN
hassl-4047	91	1	(	(	PUNCT
hassl-4047	91	2	2021	2021	NUM
hassl-4047	91	3	)	)	PUNCT
hassl-4047	91	4	utilized	utilize	VERB
hassl-4047	91	5	standard	standard	ADJ
hassl-4047	91	6	methods	method	NOUN
hassl-4047	91	7	to	to	PART
hassl-4047	91	8	assess	assess	VERB
hassl-4047	91	9	financial	financial	ADJ
hassl-4047	91	10	stability	stability	NOUN
hassl-4047	91	11	in	in	ADP
hassl-4047	91	12	developing	develop	VERB
hassl-4047	91	13	countries	country	NOUN
hassl-4047	91	14	'	'	PART
hassl-4047	91	15	budgets	budget	NOUN
hassl-4047	91	16	.	.	PUNCT
hassl-4047	92	1	it	it	PRON
hassl-4047	92	2	examined	examine	VERB
hassl-4047	92	3	the	the	DET
hassl-4047	92	4	potential	potential	NOUN
hassl-4047	92	5	of	of	ADP
hassl-4047	92	6	assessing	assess	VERB
hassl-4047	92	7	state	state	NOUN
hassl-4047	92	8	audits	audits	NOUN
hassl-4047	92	9	for	for	ADP
hassl-4047	92	10	all	all	DET
hassl-4047	92	11	republican	republican	ADJ
hassl-4047	92	12	budget	budget	NOUN
hassl-4047	92	13	expenses	expense	NOUN
hassl-4047	92	14	without	without	ADP
hassl-4047	92	15	increasing	increase	VERB
hassl-4047	92	16	national	national	ADJ
hassl-4047	92	17	debt	debt	NOUN
hassl-4047	92	18	.	.	PUNCT
hassl-4047	93	1	the	the	DET
hassl-4047	93	2	study	study	NOUN
hassl-4047	93	3	concluded	conclude	VERB
hassl-4047	93	4	that	that	SCONJ
hassl-4047	93	5	conducting	conduct	VERB
hassl-4047	93	6	a	a	DET
hassl-4047	93	7	state	state	NOUN
hassl-4047	93	8	audit	audit	NOUN
hassl-4047	93	9	can	can	AUX
hassl-4047	93	10	enhance	enhance	VERB
hassl-4047	93	11	public	public	ADJ
hassl-4047	93	12	administration	administration	NOUN
hassl-4047	93	13	efficiency	efficiency	NOUN
hassl-4047	93	14	and	and	CCONJ
hassl-4047	93	15	align	align	VERB
hassl-4047	93	16	state	state	NOUN
hassl-4047	93	17	project	project	NOUN
hassl-4047	93	18	and	and	CCONJ
hassl-4047	93	19	program	program	NOUN
hassl-4047	93	20	mechanisms	mechanism	NOUN
hassl-4047	93	21	with	with	ADP
hassl-4047	93	22	strategic	strategic	ADJ
hassl-4047	93	23	planning	planning	NOUN
hassl-4047	93	24	mechanisms	mechanism	NOUN
hassl-4047	93	25	,	,	PUNCT
hassl-4047	93	26	ultimately	ultimately	ADV
hassl-4047	93	27	improving	improve	VERB
hassl-4047	93	28	financial	financial	ADJ
hassl-4047	93	29	stability	stability	NOUN
hassl-4047	93	30	.	.	PUNCT
hassl-4047	94	1	mandl	mandl	NOUN
hassl-4047	94	2	,	,	PUNCT
hassl-4047	94	3	dierx	dierx	NOUN
hassl-4047	94	4	,	,	PUNCT
hassl-4047	94	5	and	and	CCONJ
hassl-4047	94	6	ilzkovitz	ilzkovitz	NOUN
hassl-4047	94	7	(	(	PUNCT
hassl-4047	94	8	2008	2008	NUM
hassl-4047	94	9	)	)	PUNCT
hassl-4047	94	10	discuss	discuss	VERB
hassl-4047	94	11	the	the	DET
hassl-4047	94	12	importance	importance	NOUN
hassl-4047	94	13	of	of	ADP
hassl-4047	94	14	improving	improve	VERB
hassl-4047	94	15	public	public	ADJ
hassl-4047	94	16	expenditures	expenditure	NOUN
hassl-4047	94	17	for	for	ADP
hassl-4047	94	18	long	long	ADJ
hassl-4047	94	19	-	-	PUNCT
hassl-4047	94	20	term	term	NOUN
hassl-4047	94	21	growth	growth	NOUN
hassl-4047	94	22	and	and	CCONJ
hassl-4047	94	23	equity	equity	NOUN
hassl-4047	94	24	considerations	consideration	NOUN
hassl-4047	94	25	,	,	PUNCT
hassl-4047	94	26	as	as	SCONJ
hassl-4047	94	27	most	most	ADJ
hassl-4047	94	28	resources	resource	NOUN
hassl-4047	94	29	in	in	ADP
hassl-4047	94	30	the	the	DET
hassl-4047	94	31	public	public	ADJ
hassl-4047	94	32	sector	sector	NOUN
hassl-4047	94	33	come	come	VERB
hassl-4047	94	34	from	from	ADP
hassl-4047	94	35	taxes	taxis	NOUN
hassl-4047	94	36	.	.	PUNCT
hassl-4047	95	1	enhancing	enhance	VERB
hassl-4047	95	2	public	public	ADJ
hassl-4047	95	3	spending	spending	NOUN
hassl-4047	95	4	efficiency	efficiency	NOUN
hassl-4047	95	5	is	be	AUX
hassl-4047	95	6	crucial	crucial	ADJ
hassl-4047	95	7	for	for	ADP
hassl-4047	95	8	advancing	advance	VERB
hassl-4047	95	9	the	the	DET
hassl-4047	95	10	lisbon	lisbon	PROPN
hassl-4047	95	11	structural	structural	ADJ
hassl-4047	95	12	reform	reform	NOUN
hassl-4047	95	13	agenda	agenda	NOUN
hassl-4047	95	14	and	and	CCONJ
hassl-4047	95	15	upholding	uphold	VERB
hassl-4047	95	16	budgetary	budgetary	ADJ
hassl-4047	95	17	restraint	restraint	NOUN
hassl-4047	95	18	mandated	mandate	VERB
hassl-4047	95	19	by	by	ADP
hassl-4047	95	20	the	the	DET
hassl-4047	95	21	stability	stability	NOUN
hassl-4047	95	22	and	and	CCONJ
hassl-4047	95	23	growth	growth	NOUN
hassl-4047	95	24	pact	pact	NOUN
hassl-4047	95	25	.	.	PUNCT
hassl-4047	96	1	it	it	PRON
hassl-4047	96	2	highlights	highlight	VERB
hassl-4047	96	3	the	the	DET
hassl-4047	96	4	importance	importance	NOUN
hassl-4047	96	5	of	of	ADP
hassl-4047	96	6	audits	audits	NOUN
hassl-4047	96	7	in	in	ADP
hassl-4047	96	8	increasing	increase	VERB
hassl-4047	96	9	public	public	ADJ
hassl-4047	96	10	spending	spending	NOUN
hassl-4047	96	11	efficiency	efficiency	NOUN
hassl-4047	96	12	,	,	PUNCT
hassl-4047	96	13	with	with	ADP
hassl-4047	96	14	member	member	NOUN
hassl-4047	96	15	states	state	NOUN
hassl-4047	96	16	implementing	implement	VERB
hassl-4047	96	17	different	different	ADJ
hassl-4047	96	18	structures	structure	NOUN
hassl-4047	96	19	,	,	PUNCT
hassl-4047	96	20	such	such	ADJ
hassl-4047	96	21	as	as	ADP
hassl-4047	96	22	bulgaria	bulgaria	PROPN
hassl-4047	96	23	,	,	PUNCT
hassl-4047	96	24	greece	greece	PROPN
hassl-4047	96	25	,	,	PUNCT
hassl-4047	96	26	france	france	PROPN
hassl-4047	96	27	,	,	PUNCT
hassl-4047	96	28	and	and	CCONJ
hassl-4047	96	29	luxembourg	luxembourg	PROPN
hassl-4047	96	30	,	,	PUNCT
hassl-4047	96	31	to	to	PART
hassl-4047	96	32	achieve	achieve	VERB
hassl-4047	96	33	effective	effective	ADJ
hassl-4047	96	34	budget	budget	NOUN
hassl-4047	96	35	management	management	NOUN
hassl-4047	96	36	and	and	CCONJ
hassl-4047	96	37	reduce	reduce	VERB
hassl-4047	96	38	financial	financial	ADJ
hassl-4047	96	39	limitations	limitation	NOUN
hassl-4047	96	40	.	.	PUNCT
hassl-4047	97	1	according	accord	VERB
hassl-4047	97	2	to	to	ADP
hassl-4047	97	3	secrieru	secrieru	PROPN
hassl-4047	97	4	(	(	PUNCT
hassl-4047	97	5	2023	2023	NUM
hassl-4047	97	6	)	)	PUNCT
hassl-4047	97	7	,	,	PUNCT
hassl-4047	97	8	the	the	DET
hassl-4047	97	9	importance	importance	NOUN
hassl-4047	97	10	of	of	ADP
hassl-4047	97	11	considering	consider	VERB
hassl-4047	97	12	both	both	CCONJ
hassl-4047	97	13	inherent	inherent	ADJ
hassl-4047	97	14	and	and	CCONJ
hassl-4047	97	15	specific	specific	ADJ
hassl-4047	97	16	risks	risk	NOUN
hassl-4047	97	17	in	in	ADP
hassl-4047	97	18	public	public	ADJ
hassl-4047	97	19	financial	financial	ADJ
hassl-4047	97	20	management	management	NOUN
hassl-4047	97	21	.	.	PUNCT
hassl-4047	98	1	it	it	PRON
hassl-4047	98	2	suggests	suggest	VERB
hassl-4047	98	3	that	that	SCONJ
hassl-4047	98	4	developed	develop	VERB
hassl-4047	98	5	democracies	democracy	NOUN
hassl-4047	98	6	like	like	ADP
hassl-4047	98	7	denmark	denmark	NOUN
hassl-4047	98	8	,	,	PUNCT
hassl-4047	98	9	finland	finland	PROPN
hassl-4047	98	10	,	,	PUNCT
hassl-4047	98	11	and	and	CCONJ
hassl-4047	98	12	norway	norway	PROPN
hassl-4047	98	13	have	have	VERB
hassl-4047	98	14	the	the	DET
hassl-4047	98	15	safest	safe	ADJ
hassl-4047	98	16	public	public	ADJ
hassl-4047	98	17	sectors	sector	NOUN
hassl-4047	98	18	,	,	PUNCT
hassl-4047	98	19	followed	follow	VERB
hassl-4047	98	20	by	by	ADP
hassl-4047	98	21	germany	germany	PROPN
hassl-4047	98	22	and	and	CCONJ
hassl-4047	98	23	canada	canada	PROPN
hassl-4047	98	24	.	.	PUNCT
hassl-4047	99	1	post	post	ADJ
hassl-4047	99	2	-	-	ADJ
hassl-4047	99	3	socialist	socialist	ADJ
hassl-4047	99	4	countries	country	NOUN
hassl-4047	99	5	like	like	ADP
hassl-4047	99	6	estonia	estonia	PROPN
hassl-4047	99	7	,	,	PUNCT
hassl-4047	99	8	slovakia	slovakia	PROPN
hassl-4047	99	9	,	,	PUNCT
hassl-4047	99	10	slovenia	slovenia	PROPN
hassl-4047	99	11	,	,	PUNCT
hassl-4047	99	12	lithuania	lithuania	PROPN
hassl-4047	99	13	,	,	PUNCT
hassl-4047	99	14	latvia	latvia	PROPN
hassl-4047	99	15	,	,	PUNCT
hassl-4047	99	16	and	and	CCONJ
hassl-4047	99	17	poland	poland	PROPN
hassl-4047	99	18	face	face	VERB
hassl-4047	99	19	high	high	ADJ
hassl-4047	99	20	risks	risk	NOUN
hassl-4047	99	21	due	due	ADJ
hassl-4047	99	22	to	to	ADP
hassl-4047	99	23	corruption	corruption	NOUN
hassl-4047	99	24	and	and	CCONJ
hassl-4047	99	25	government	government	NOUN
hassl-4047	99	26	effectiveness	effectiveness	NOUN
hassl-4047	99	27	.	.	PUNCT
hassl-4047	100	1	this	this	PRON
hassl-4047	100	2	suggests	suggest	VERB
hassl-4047	100	3	a	a	DET
hassl-4047	100	4	lack	lack	NOUN
hassl-4047	100	5	of	of	ADP
hassl-4047	100	6	efficiency	efficiency	NOUN
hassl-4047	100	7	in	in	ADP
hassl-4047	100	8	internal	internal	ADJ
hassl-4047	100	9	and	and	CCONJ
hassl-4047	100	10	external	external	ADJ
hassl-4047	100	11	public	public	ADJ
hassl-4047	100	12	financial	financial	ADJ
hassl-4047	100	13	audit	audit	NOUN
hassl-4047	100	14	activities	activity	NOUN
hassl-4047	100	15	.	.	PUNCT
hassl-4047	101	1	salih	salih	PROPN
hassl-4047	101	2	and	and	CCONJ
hassl-4047	101	3	almajdob	almajdob	NOUN
hassl-4047	101	4	(	(	PUNCT
hassl-4047	101	5	2019	2019	NUM
hassl-4047	101	6	)	)	PUNCT
hassl-4047	101	7	,	,	PUNCT
hassl-4047	101	8	measure	measure	VERB
hassl-4047	101	9	the	the	DET
hassl-4047	101	10	impact	impact	NOUN
hassl-4047	101	11	of	of	ADP
hassl-4047	101	12	supreme	supreme	ADJ
hassl-4047	101	13	audit	audit	NOUN
hassl-4047	101	14	institutions	institution	NOUN
hassl-4047	101	15	(	(	PUNCT
hassl-4047	101	16	sais	sais	PROPN
hassl-4047	101	17	)	)	PUNCT
hassl-4047	101	18	in	in	ADP
hassl-4047	101	19	fostering	foster	VERB
hassl-4047	101	20	economic	economic	ADJ
hassl-4047	101	21	growth	growth	NOUN
hassl-4047	101	22	.	.	PUNCT
hassl-4047	102	1	the	the	DET
hassl-4047	102	2	study	study	NOUN
hassl-4047	102	3	uses	use	VERB
hassl-4047	102	4	partial	partial	ADJ
hassl-4047	102	5	least	least	ADJ
hassl-4047	102	6	squares	square	NOUN
hassl-4047	102	7	structural	structural	ADJ
hassl-4047	102	8	equation	equation	NOUN
hassl-4047	102	9	modeling	modeling	NOUN
hassl-4047	102	10	(	(	PUNCT
hassl-4047	102	11	pls	pls	INTJ
hassl-4047	102	12	-	-	PUNCT
hassl-4047	102	13	sem	sem	NOUN
hassl-4047	102	14	)	)	PUNCT
hassl-4047	102	15	to	to	PART
hassl-4047	102	16	analyze	analyze	VERB
hassl-4047	102	17	the	the	DET
hassl-4047	102	18	role	role	NOUN
hassl-4047	102	19	of	of	ADP
hassl-4047	102	20	auditors	auditor	NOUN
hassl-4047	102	21	from	from	ADP
hassl-4047	102	22	the	the	DET
hassl-4047	102	23	federal	federal	ADJ
hassl-4047	102	24	supreme	supreme	PROPN
hassl-4047	102	25	audit	audit	PROPN
hassl-4047	102	26	board	board	NOUN
hassl-4047	102	27	of	of	ADP
hassl-4047	102	28	iraq	iraq	PROPN
hassl-4047	102	29	.	.	PUNCT
hassl-4047	103	1	the	the	DET
hassl-4047	103	2	results	result	NOUN
hassl-4047	103	3	show	show	VERB
hassl-4047	103	4	that	that	SCONJ
hassl-4047	103	5	sais	sais	PROPN
hassl-4047	103	6	contribute	contribute	VERB
hassl-4047	103	7	significantly	significantly	ADV
hassl-4047	103	8	to	to	ADP
hassl-4047	103	9	reducing	reduce	VERB
hassl-4047	103	10	corruption	corruption	NOUN
hassl-4047	103	11	,	,	PUNCT
hassl-4047	103	12	audit	audit	NOUN
hassl-4047	103	13	failures	failure	NOUN
hassl-4047	103	14	,	,	PUNCT
hassl-4047	103	15	improving	improve	VERB
hassl-4047	103	16	accountability	accountability	NOUN
hassl-4047	103	17	and	and	CCONJ
hassl-4047	103	18	transparency	transparency	NOUN
hassl-4047	103	19	,	,	PUNCT
hassl-4047	103	20	and	and	CCONJ
hassl-4047	103	21	thus	thus	ADV
hassl-4047	103	22	,	,	PUNCT
hassl-4047	103	23	strengthening	strengthen	VERB
hassl-4047	103	24	a	a	DET
hassl-4047	103	25	sustainable	sustainable	ADJ
hassl-4047	103	26	financial	financial	ADJ
hassl-4047	103	27	management	management	NOUN
hassl-4047	103	28	system	system	NOUN
hassl-4047	103	29	,	,	PUNCT
hassl-4047	103	30	fostering	foster	VERB
hassl-4047	103	31	economic	economic	ADJ
hassl-4047	103	32	development	development	NOUN
hassl-4047	103	33	.	.	PUNCT
hassl-4047	104	1	bostan	bostan	PROPN
hassl-4047	104	2	,	,	PUNCT
hassl-4047	104	3	tudose	tudose	NOUN
hassl-4047	104	4	,	,	PUNCT
hassl-4047	104	5	clipa	clipa	NOUN
hassl-4047	104	6	,	,	PUNCT
hassl-4047	104	7	chersan	chersan	ADJ
hassl-4047	104	8	,	,	PUNCT
hassl-4047	104	9	and	and	CCONJ
hassl-4047	104	10	clipa	clipa	ADJ
hassl-4047	104	11	(	(	PUNCT
hassl-4047	104	12	2021	2021	NUM
hassl-4047	104	13	)	)	PUNCT
hassl-4047	104	14	in	in	ADP
hassl-4047	104	15	their	their	PRON
hassl-4047	104	16	study	study	NOUN
hassl-4047	104	17	assess	assess	VERB
hassl-4047	104	18	the	the	DET
hassl-4047	104	19	impact	impact	NOUN
hassl-4047	104	20	of	of	ADP
hassl-4047	104	21	macroeconomic	macroeconomic	ADJ
hassl-4047	104	22	and	and	CCONJ
hassl-4047	104	23	supreme	supreme	ADJ
hassl-4047	104	24	audit	audit	NOUN
hassl-4047	104	25	institutions	institution	NOUN
hassl-4047	104	26	-	-	PUNCT
hassl-4047	104	27	related	relate	VERB
hassl-4047	104	28	factors	factor	NOUN
hassl-4047	104	29	on	on	ADP
hassl-4047	104	30	the	the	DET
hassl-4047	104	31	sustainability	sustainability	NOUN
hassl-4047	104	32	of	of	ADP
hassl-4047	104	33	public	public	ADJ
hassl-4047	104	34	finances	finance	NOUN
hassl-4047	104	35	,	,	PUNCT
hassl-4047	104	36	measured	measure	VERB
hassl-4047	104	37	through	through	ADP
hassl-4047	104	38	the	the	DET
hassl-4047	104	39	size	size	NOUN
hassl-4047	104	40	and	and	CCONJ
hassl-4047	104	41	dynamics	dynamic	NOUN
hassl-4047	104	42	of	of	ADP
hassl-4047	104	43	the	the	DET
hassl-4047	104	44	government	government	NOUN
hassl-4047	104	45	deficit	deficit	NOUN
hassl-4047	104	46	and	and	CCONJ
hassl-4047	104	47	gross	gross	ADJ
hassl-4047	104	48	public	public	ADJ
hassl-4047	104	49	debt	debt	NOUN
hassl-4047	104	50	of	of	ADP
hassl-4047	104	51	eu	eu	PROPN
hassl-4047	104	52	member	member	PROPN
hassl-4047	104	53	states	state	NOUN
hassl-4047	104	54	over	over	ADP
hassl-4047	104	55	the	the	DET
hassl-4047	104	56	period	period	NOUN
hassl-4047	104	57	2002–2019	2002–2019	NUM
hassl-4047	104	58	.	.	PUNCT
hassl-4047	105	1	the	the	DET
hassl-4047	105	2	study	study	NOUN
hassl-4047	105	3	concludes	conclude	VERB
hassl-4047	105	4	that	that	SCONJ
hassl-4047	105	5	supreme	supreme	ADJ
hassl-4047	105	6	audit	audit	NOUN
hassl-4047	105	7	institutions	institution	NOUN
hassl-4047	105	8	,	,	PUNCT
hassl-4047	105	9	through	through	ADP
hassl-4047	105	10	their	their	PRON
hassl-4047	105	11	organizational	organizational	ADJ
hassl-4047	105	12	structure	structure	NOUN
hassl-4047	105	13	,	,	PUNCT
hassl-4047	105	14	the	the	DET
hassl-4047	105	15	nature	nature	NOUN
hassl-4047	105	16	of	of	ADP
hassl-4047	105	17	their	their	PRON
hassl-4047	105	18	activities	activity	NOUN
hassl-4047	105	19	,	,	PUNCT
hassl-4047	105	20	and	and	CCONJ
hassl-4047	105	21	the	the	DET
hassl-4047	105	22	level	level	NOUN
hassl-4047	105	23	of	of	ADP
hassl-4047	105	24	professionalism	professionalism	NOUN
hassl-4047	105	25	,	,	PUNCT
hassl-4047	105	26	can	can	AUX
hassl-4047	105	27	contribute	contribute	VERB
hassl-4047	105	28	to	to	ADP
hassl-4047	105	29	reducing	reduce	VERB
hassl-4047	105	30	public	public	ADJ
hassl-4047	105	31	deficit	deficit	NOUN
hassl-4047	105	32	and	and	CCONJ
hassl-4047	105	33	gross	gross	ADJ
hassl-4047	105	34	public	public	ADJ
hassl-4047	105	35	debt	debt	NOUN
hassl-4047	105	36	and	and	CCONJ
hassl-4047	105	37	,	,	PUNCT
hassl-4047	105	38	indirectly	indirectly	ADV
hassl-4047	105	39	,	,	PUNCT
hassl-4047	105	40	improve	improve	VERB
hassl-4047	105	41	the	the	DET
hassl-4047	105	42	efficiency	efficiency	NOUN
hassl-4047	105	43	of	of	ADP
hassl-4047	105	44	public	public	ADJ
hassl-4047	105	45	finance	finance	NOUN
hassl-4047	105	46	management	management	NOUN
hassl-4047	105	47	and	and	CCONJ
hassl-4047	105	48	strengthen	strengthen	VERB
hassl-4047	105	49	the	the	DET
hassl-4047	105	50	fight	fight	NOUN
hassl-4047	105	51	against	against	ADP
hassl-4047	105	52	corruption	corruption	NOUN
hassl-4047	105	53	.	.	PUNCT
hassl-4047	106	1	a	a	DET
hassl-4047	106	2	study	study	NOUN
hassl-4047	106	3	by	by	ADP
hassl-4047	106	4	karabayev	karabayev	PROPN
hassl-4047	106	5	et	et	PROPN
hassl-4047	106	6	al	al	PROPN
hassl-4047	106	7	.	.	PROPN
hassl-4047	106	8	(	(	PUNCT
hassl-4047	106	9	2021	2021	NUM
hassl-4047	106	10	)	)	PUNCT
hassl-4047	106	11	analyzes	analyze	VERB
hassl-4047	106	12	the	the	DET
hassl-4047	106	13	importance	importance	NOUN
hassl-4047	106	14	of	of	ADP
hassl-4047	106	15	external	external	ADJ
hassl-4047	106	16	public	public	ADJ
hassl-4047	106	17	audit	audit	NOUN
hassl-4047	106	18	in	in	ADP
hassl-4047	106	19	ensuring	ensure	VERB
hassl-4047	106	20	the	the	DET
hassl-4047	106	21	financial	financial	ADJ
hassl-4047	106	22	stability	stability	NOUN
hassl-4047	106	23	of	of	ADP
hassl-4047	106	24	budgets	budget	NOUN
hassl-4047	106	25	of	of	ADP
hassl-4047	106	26	developing	develop	VERB
hassl-4047	106	27	countries	country	NOUN
hassl-4047	106	28	.	.	PUNCT
hassl-4047	107	1	the	the	DET
hassl-4047	107	2	study	study	NOUN
hassl-4047	107	3	assesses	assess	VERB
hassl-4047	107	4	the	the	DET
hassl-4047	107	5	financial	financial	ADJ
hassl-4047	107	6	stability	stability	NOUN
hassl-4047	107	7	of	of	ADP
hassl-4047	107	8	budgets	budget	NOUN
hassl-4047	107	9	using	use	VERB
hassl-4047	107	10	traditional	traditional	ADJ
hassl-4047	107	11	methodological	methodological	ADJ
hassl-4047	107	12	approaches	approach	NOUN
hassl-4047	107	13	,	,	PUNCT
hassl-4047	107	14	such	such	ADJ
hassl-4047	107	15	as	as	ADP
hassl-4047	107	16	analysis	analysis	NOUN
hassl-4047	107	17	of	of	ADP
hassl-4047	107	18	absolute	absolute	ADJ
hassl-4047	107	19	indicators	indicator	NOUN
hassl-4047	107	20	and	and	CCONJ
hassl-4047	107	21	analysis	analysis	NOUN
hassl-4047	107	22	of	of	ADP
hassl-4047	107	23	relative	relative	ADJ
hassl-4047	107	24	coefficients	coefficient	NOUN
hassl-4047	107	25	.	.	PUNCT
hassl-4047	108	1	it	it	PRON
hassl-4047	108	2	examines	examine	VERB
hassl-4047	108	3	the	the	DET
hassl-4047	108	4	possibility	possibility	NOUN
hassl-4047	108	5	of	of	ADP
hassl-4047	108	6	assessing	assess	VERB
hassl-4047	108	7	the	the	DET
hassl-4047	108	8	state	state	NOUN
hassl-4047	108	9	audit	audit	NOUN
hassl-4047	108	10	of	of	ADP
hassl-4047	108	11	budgets	budget	NOUN
hassl-4047	108	12	of	of	ADP
hassl-4047	108	13	developing	develop	VERB
hassl-4047	108	14	countries	country	NOUN
hassl-4047	108	15	,	,	PUNCT
hassl-4047	108	16	including	include	VERB
hassl-4047	108	17	all	all	DET
hassl-4047	108	18	republican	republican	ADJ
hassl-4047	108	19	budget	budget	NOUN
hassl-4047	108	20	expenditures	expenditure	NOUN
hassl-4047	108	21	,	,	PUNCT
hassl-4047	108	22	without	without	ADP
hassl-4047	108	23	increasing	increase	VERB
hassl-4047	108	24	the	the	DET
hassl-4047	108	25	level	level	NOUN
hassl-4047	108	26	of	of	ADP
hassl-4047	108	27	public	public	ADJ
hassl-4047	108	28	debt	debt	NOUN
hassl-4047	108	29	.	.	PUNCT
hassl-4047	109	1	another	another	DET
hassl-4047	109	2	study	study	NOUN
hassl-4047	109	3	from	from	ADP
hassl-4047	109	4	umurerwa	umurerwa	NOUN
hassl-4047	109	5	(	(	PUNCT
hassl-4047	109	6	2016	2016	NUM
hassl-4047	109	7	)	)	PUNCT
hassl-4047	109	8	investigates	investigate	VERB
hassl-4047	109	9	the	the	DET
hassl-4047	109	10	impact	impact	NOUN
hassl-4047	109	11	of	of	ADP
hassl-4047	109	12	external	external	ADJ
hassl-4047	109	13	audit	audit	NOUN
hassl-4047	109	14	on	on	ADP
hassl-4047	109	15	efficiency	efficiency	NOUN
hassl-4047	109	16	of	of	ADP
hassl-4047	109	17	public	public	ADJ
hassl-4047	109	18	organizations	organization	NOUN
hassl-4047	109	19	.	.	PUNCT
hassl-4047	110	1	the	the	DET
hassl-4047	110	2	study	study	NOUN
hassl-4047	110	3	employs	employ	VERB
hassl-4047	110	4	qualitative	qualitative	ADJ
hassl-4047	110	5	research	research	NOUN
hassl-4047	110	6	as	as	ADP
hassl-4047	110	7	a	a	DET
hassl-4047	110	8	research	research	NOUN
hassl-4047	110	9	method	method	NOUN
hassl-4047	110	10	.	.	PUNCT
hassl-4047	111	1	the	the	DET
hassl-4047	111	2	study	study	NOUN
hassl-4047	111	3	used	use	VERB
hassl-4047	111	4	the	the	DET
hassl-4047	111	5	questionnaire	questionnaire	NOUN
hassl-4047	111	6	tool	tool	NOUN
hassl-4047	111	7	for	for	ADP
hassl-4047	111	8	data	data	NOUN
hassl-4047	111	9	collection	collection	NOUN
hassl-4047	111	10	and	and	CCONJ
hassl-4047	111	11	also	also	ADV
hassl-4047	111	12	observations	observation	NOUN
hassl-4047	111	13	.	.	PUNCT
hassl-4047	112	1	the	the	DET
hassl-4047	112	2	study	study	NOUN
hassl-4047	112	3	's	's	PART
hassl-4047	112	4	results	result	NOUN
hassl-4047	112	5	show	show	VERB
hassl-4047	112	6	that	that	SCONJ
hassl-4047	112	7	auditors	auditor	NOUN
hassl-4047	112	8	'	'	PART
hassl-4047	112	9	adherence	adherence	NOUN
hassl-4047	112	10	to	to	ADP
hassl-4047	112	11	professional	professional	ADJ
hassl-4047	112	12	ethics	ethic	NOUN
hassl-4047	112	13	raises	raise	VERB
hassl-4047	112	14	the	the	DET
hassl-4047	112	15	credibility	credibility	NOUN
hassl-4047	112	16	of	of	ADP
hassl-4047	112	17	the	the	DET
hassl-4047	112	18	financial	financial	ADJ
hassl-4047	112	19	reports	report	NOUN
hassl-4047	112	20	.	.	PUNCT
hassl-4047	113	1	ljubisavljević	ljubisavljević	ADJ
hassl-4047	113	2	and	and	CCONJ
hassl-4047	113	3	grbic	grbic	ADJ
hassl-4047	113	4	(	(	PUNCT
hassl-4047	113	5	2017	2017	NUM
hassl-4047	113	6	)	)	PUNCT
hassl-4047	113	7	examine	examine	VERB
hassl-4047	113	8	the	the	DET
hassl-4047	113	9	role	role	NOUN
hassl-4047	113	10	of	of	ADP
hassl-4047	113	11	external	external	ADJ
hassl-4047	113	12	audits	audits	NOUN
hassl-4047	113	13	in	in	ADP
hassl-4047	113	14	ensuring	ensure	VERB
hassl-4047	113	15	proper	proper	ADJ
hassl-4047	113	16	budget	budget	NOUN
hassl-4047	113	17	execution	execution	NOUN
hassl-4047	113	18	and	and	CCONJ
hassl-4047	113	19	maintaining	maintain	VERB
hassl-4047	113	20	macroeconomic	macroeconomic	ADJ
hassl-4047	113	21	stability	stability	NOUN
hassl-4047	113	22	.	.	PUNCT
hassl-4047	114	1	the	the	DET
hassl-4047	114	2	study	study	NOUN
hassl-4047	114	3	uses	use	VERB
hassl-4047	114	4	a	a	DET
hassl-4047	114	5	qualitative	qualitative	ADJ
hassl-4047	114	6	approach	approach	NOUN
hassl-4047	114	7	,	,	PUNCT
hassl-4047	114	8	supported	support	VERB
hassl-4047	114	9	by	by	ADP
hassl-4047	114	10	the	the	DET
hassl-4047	114	11	use	use	NOUN
hassl-4047	114	12	of	of	ADP
hassl-4047	114	13	analytical	analytical	ADJ
hassl-4047	114	14	description	description	NOUN
hassl-4047	114	15	technique	technique	NOUN
hassl-4047	114	16	.	.	PUNCT
hassl-4047	115	1	they	they	PRON
hassl-4047	115	2	conclude	conclude	VERB
hassl-4047	115	3	that	that	SCONJ
hassl-4047	115	4	external	external	ADJ
hassl-4047	115	5	audits	audits	NOUN
hassl-4047	115	6	of	of	ADP
hassl-4047	115	7	public	public	ADJ
hassl-4047	115	8	finances	finance	NOUN
hassl-4047	115	9	can	can	AUX
hassl-4047	115	10	have	have	VERB
hassl-4047	115	11	a	a	DET
hassl-4047	115	12	significant	significant	ADJ
hassl-4047	115	13	impact	impact	NOUN
hassl-4047	115	14	on	on	ADP
hassl-4047	115	15	reducing	reduce	VERB
hassl-4047	115	16	public	public	ADJ
hassl-4047	115	17	debt	debt	NOUN
hassl-4047	115	18	and	and	CCONJ
hassl-4047	115	19	budget	budget	NOUN
hassl-4047	115	20	deficits	deficit	NOUN
hassl-4047	115	21	.	.	PUNCT
hassl-4047	116	1	furthermore	furthermore	ADV
hassl-4047	116	2	,	,	PUNCT
hassl-4047	116	3	the	the	DET
hassl-4047	116	4	report	report	NOUN
hassl-4047	116	5	emphasizes	emphasize	VERB
hassl-4047	116	6	that	that	SCONJ
hassl-4047	116	7	external	external	ADJ
hassl-4047	116	8	audit	audit	NOUN
hassl-4047	116	9	has	have	VERB
hassl-4047	116	10	a	a	DET
hassl-4047	116	11	proactive	proactive	ADJ
hassl-4047	116	12	impact	impact	NOUN
hassl-4047	116	13	,	,	PUNCT
hassl-4047	116	14	raising	raise	VERB
hassl-4047	116	15	awareness	awareness	NOUN
hassl-4047	116	16	of	of	ADP
hassl-4047	116	17	the	the	DET
hassl-4047	116	18	need	need	NOUN
hassl-4047	116	19	for	for	ADP
hassl-4047	116	20	greater	great	ADJ
hassl-4047	116	21	accountability	accountability	NOUN
hassl-4047	116	22	in	in	ADP
hassl-4047	116	23	the	the	DET
hassl-4047	116	24	management	management	NOUN
hassl-4047	116	25	of	of	ADP
hassl-4047	116	26	public	public	ADJ
hassl-4047	116	27	funds	fund	NOUN
hassl-4047	116	28	.	.	PUNCT
hassl-4047	117	1	humanities	humanity	NOUN
hassl-4047	117	2	and	and	CCONJ
hassl-4047	117	3	social	social	ADJ
hassl-4047	117	4	sciences	science	NOUN
hassl-4047	117	5	letters	letter	NOUN
hassl-4047	117	6	,	,	PUNCT
hassl-4047	117	7	2025	2025	NUM
hassl-4047	117	8	,	,	PUNCT
hassl-4047	117	9	13(1	13(1	NUM
hassl-4047	117	10	):	):	PUNCT
hassl-4047	117	11	200	200	NUM
hassl-4047	117	12	-	-	SYM
hassl-4047	117	13	213	213	NUM
hassl-4047	117	14	204	204	NUM
hassl-4047	117	15	©	©	PROPN
hassl-4047	117	16	2025	2025	NUM
hassl-4047	117	17	conscientia	conscientia	PROPN
hassl-4047	117	18	beam	beam	PROPN
hassl-4047	117	19	.	.	PUNCT
hassl-4047	118	1	all	all	DET
hassl-4047	118	2	rights	right	NOUN
hassl-4047	118	3	reserved	reserve	VERB
hassl-4047	118	4	.	.	PUNCT
hassl-4047	119	1	qatawneh	qatawneh	PRON
hassl-4047	119	2	(	(	PUNCT
hassl-4047	119	3	2013	2013	NUM
hassl-4047	119	4	)	)	PUNCT
hassl-4047	119	5	finds	find	VERB
hassl-4047	119	6	that	that	SCONJ
hassl-4047	119	7	there	there	PRON
hassl-4047	119	8	is	be	VERB
hassl-4047	119	9	no	no	DET
hassl-4047	119	10	statistical	statistical	ADJ
hassl-4047	119	11	evidence	evidence	NOUN
hassl-4047	119	12	that	that	SCONJ
hassl-4047	119	13	external	external	ADJ
hassl-4047	119	14	audit	audit	NOUN
hassl-4047	119	15	standards	standard	NOUN
hassl-4047	119	16	have	have	AUX
hassl-4047	119	17	an	an	DET
hassl-4047	119	18	impact	impact	NOUN
hassl-4047	119	19	on	on	ADP
hassl-4047	119	20	tax	tax	NOUN
hassl-4047	119	21	laws	law	NOUN
hassl-4047	119	22	.	.	PUNCT
hassl-4047	120	1	however	however	ADV
hassl-4047	120	2	,	,	PUNCT
hassl-4047	120	3	he	he	PRON
hassl-4047	120	4	points	point	VERB
hassl-4047	120	5	out	out	ADP
hassl-4047	120	6	that	that	SCONJ
hassl-4047	120	7	there	there	PRON
hassl-4047	120	8	are	be	VERB
hassl-4047	120	9	some	some	DET
hassl-4047	120	10	challenges	challenge	NOUN
hassl-4047	120	11	related	relate	VERB
hassl-4047	120	12	to	to	ADP
hassl-4047	120	13	future	future	ADJ
hassl-4047	120	14	assessments	assessment	NOUN
hassl-4047	120	15	and	and	CCONJ
hassl-4047	120	16	forecasts	forecast	NOUN
hassl-4047	120	17	,	,	PUNCT
hassl-4047	120	18	which	which	PRON
hassl-4047	120	19	the	the	DET
hassl-4047	120	20	external	external	ADJ
hassl-4047	120	21	auditor	auditor	NOUN
hassl-4047	120	22	should	should	AUX
hassl-4047	120	23	take	take	VERB
hassl-4047	120	24	into	into	ADP
hassl-4047	120	25	account	account	NOUN
hassl-4047	120	26	when	when	SCONJ
hassl-4047	120	27	conducting	conduct	VERB
hassl-4047	120	28	the	the	DET
hassl-4047	120	29	audit	audit	NOUN
hassl-4047	120	30	.	.	PUNCT
hassl-4047	121	1	another	another	DET
hassl-4047	121	2	study	study	NOUN
hassl-4047	121	3	by	by	ADP
hassl-4047	121	4	karabayev	karabayev	PROPN
hassl-4047	121	5	et	et	PROPN
hassl-4047	121	6	al	al	PROPN
hassl-4047	121	7	.	.	PROPN
hassl-4047	121	8	(	(	PUNCT
hassl-4047	121	9	2021	2021	NUM
hassl-4047	121	10	)	)	PUNCT
hassl-4047	121	11	examines	examine	VERB
hassl-4047	121	12	the	the	DET
hassl-4047	121	13	impact	impact	NOUN
hassl-4047	121	14	of	of	ADP
hassl-4047	121	15	external	external	ADJ
hassl-4047	121	16	public	public	ADJ
hassl-4047	121	17	audit	audit	NOUN
hassl-4047	121	18	on	on	ADP
hassl-4047	121	19	ensuring	ensure	VERB
hassl-4047	121	20	the	the	DET
hassl-4047	121	21	financial	financial	ADJ
hassl-4047	121	22	stability	stability	NOUN
hassl-4047	121	23	of	of	ADP
hassl-4047	121	24	budgets	budget	NOUN
hassl-4047	121	25	in	in	ADP
hassl-4047	121	26	developing	develop	VERB
hassl-4047	121	27	countries	country	NOUN
hassl-4047	121	28	.	.	PUNCT
hassl-4047	122	1	the	the	DET
hassl-4047	122	2	study	study	NOUN
hassl-4047	122	3	uses	use	VERB
hassl-4047	122	4	traditional	traditional	ADJ
hassl-4047	122	5	methodological	methodological	ADJ
hassl-4047	122	6	techniques	technique	NOUN
hassl-4047	122	7	,	,	PUNCT
hassl-4047	122	8	such	such	ADJ
hassl-4047	122	9	as	as	ADP
hassl-4047	122	10	the	the	DET
hassl-4047	122	11	analysis	analysis	NOUN
hassl-4047	122	12	of	of	ADP
hassl-4047	122	13	relative	relative	ADJ
hassl-4047	122	14	coefficients	coefficient	NOUN
hassl-4047	122	15	and	and	CCONJ
hassl-4047	122	16	absolute	absolute	ADJ
hassl-4047	122	17	indicators	indicator	NOUN
hassl-4047	122	18	.	.	PUNCT
hassl-4047	123	1	the	the	DET
hassl-4047	123	2	study	study	NOUN
hassl-4047	123	3	’s	’s	PART
hassl-4047	123	4	findings	finding	NOUN
hassl-4047	123	5	suggest	suggest	VERB
hassl-4047	123	6	that	that	SCONJ
hassl-4047	123	7	a	a	DET
hassl-4047	123	8	state	state	NOUN
hassl-4047	123	9	audit	audit	NOUN
hassl-4047	123	10	conducted	conduct	VERB
hassl-4047	123	11	to	to	PART
hassl-4047	123	12	improve	improve	VERB
hassl-4047	123	13	financial	financial	ADJ
hassl-4047	123	14	stability	stability	NOUN
hassl-4047	123	15	would	would	AUX
hassl-4047	123	16	increase	increase	VERB
hassl-4047	123	17	the	the	DET
hassl-4047	123	18	effectiveness	effectiveness	NOUN
hassl-4047	123	19	of	of	ADP
hassl-4047	123	20	public	public	ADJ
hassl-4047	123	21	administration	administration	NOUN
hassl-4047	123	22	and	and	CCONJ
hassl-4047	123	23	contribute	contribute	VERB
hassl-4047	123	24	to	to	ADP
hassl-4047	123	25	its	its	PRON
hassl-4047	123	26	alignment	alignment	NOUN
hassl-4047	123	27	with	with	ADP
hassl-4047	123	28	the	the	DET
hassl-4047	123	29	necessary	necessary	ADJ
hassl-4047	123	30	standards	standard	NOUN
hassl-4047	123	31	.	.	PUNCT
hassl-4047	124	1	çiçek	çiçek	PROPN
hassl-4047	124	2	and	and	CCONJ
hassl-4047	124	3	dikmen	dikman	NOUN
hassl-4047	124	4	(	(	PUNCT
hassl-4047	124	5	2019	2019	NUM
hassl-4047	124	6	)	)	PUNCT
hassl-4047	124	7	examine	examine	VERB
hassl-4047	124	8	the	the	DET
hassl-4047	124	9	factors	factor	NOUN
hassl-4047	124	10	that	that	PRON
hassl-4047	124	11	influence	influence	VERB
hassl-4047	124	12	the	the	DET
hassl-4047	124	13	external	external	ADJ
hassl-4047	124	14	audit	audit	NOUN
hassl-4047	124	15	of	of	ADP
hassl-4047	124	16	the	the	DET
hassl-4047	124	17	supreme	supreme	PROPN
hassl-4047	124	18	audit	audit	PROPN
hassl-4047	124	19	institution	institution	NOUN
hassl-4047	124	20	(	(	PUNCT
hassl-4047	124	21	sai	sai	ADJ
hassl-4047	124	22	)	)	PUNCT
hassl-4047	124	23	and	and	CCONJ
hassl-4047	124	24	analyze	analyze	VERB
hassl-4047	124	25	the	the	DET
hassl-4047	124	26	effects	effect	NOUN
hassl-4047	124	27	of	of	ADP
hassl-4047	124	28	this	this	DET
hassl-4047	124	29	audit	audit	NOUN
hassl-4047	124	30	on	on	ADP
hassl-4047	124	31	fiscal	fiscal	ADJ
hassl-4047	124	32	transparency	transparency	NOUN
hassl-4047	124	33	.	.	PUNCT
hassl-4047	125	1	the	the	DET
hassl-4047	125	2	study	study	NOUN
hassl-4047	125	3	sample	sample	NOUN
hassl-4047	125	4	includes	include	VERB
hassl-4047	125	5	115	115	NUM
hassl-4047	125	6	countries	country	NOUN
hassl-4047	125	7	.	.	PUNCT
hassl-4047	126	1	in	in	ADP
hassl-4047	126	2	the	the	DET
hassl-4047	126	3	study	study	NOUN
hassl-4047	126	4	,	,	PUNCT
hassl-4047	126	5	the	the	DET
hassl-4047	126	6	two	two	NUM
hassl-4047	126	7	-	-	PUNCT
hassl-4047	126	8	stage	stage	NOUN
hassl-4047	126	9	least	least	ADJ
hassl-4047	126	10	squares	square	NOUN
hassl-4047	126	11	(	(	PUNCT
hassl-4047	126	12	2sls	2sls	NOUN
hassl-4047	126	13	)	)	PUNCT
hassl-4047	126	14	method	method	NOUN
hassl-4047	126	15	was	be	AUX
hassl-4047	126	16	used	use	VERB
hassl-4047	126	17	to	to	PART
hassl-4047	126	18	find	find	VERB
hassl-4047	126	19	that	that	SCONJ
hassl-4047	126	20	the	the	DET
hassl-4047	126	21	level	level	NOUN
hassl-4047	126	22	of	of	ADP
hassl-4047	126	23	democracy	democracy	NOUN
hassl-4047	126	24	,	,	PUNCT
hassl-4047	126	25	gdp	gdp	NOUN
hassl-4047	126	26	per	per	ADP
hassl-4047	126	27	capita	capita	NOUN
hassl-4047	126	28	,	,	PUNCT
hassl-4047	126	29	legislative	legislative	ADJ
hassl-4047	126	30	oversight	oversight	NOUN
hassl-4047	126	31	of	of	ADP
hassl-4047	126	32	the	the	DET
hassl-4047	126	33	budget	budget	NOUN
hassl-4047	126	34	,	,	PUNCT
hassl-4047	126	35	audit	audit	NOUN
hassl-4047	126	36	diversity	diversity	NOUN
hassl-4047	126	37	,	,	PUNCT
hassl-4047	126	38	and	and	CCONJ
hassl-4047	126	39	the	the	DET
hassl-4047	126	40	sai	sai	PROPN
hassl-4047	126	41	’s	’s	PART
hassl-4047	126	42	judicial	judicial	ADJ
hassl-4047	126	43	model	model	NOUN
hassl-4047	126	44	all	all	ADV
hassl-4047	126	45	have	have	VERB
hassl-4047	126	46	a	a	DET
hassl-4047	126	47	significant	significant	ADJ
hassl-4047	126	48	and	and	CCONJ
hassl-4047	126	49	positive	positive	ADJ
hassl-4047	126	50	effect	effect	NOUN
hassl-4047	126	51	on	on	ADP
hassl-4047	126	52	external	external	ADJ
hassl-4047	126	53	audit	audit	NOUN
hassl-4047	126	54	.	.	PUNCT
hassl-4047	127	1	furthermore	furthermore	ADV
hassl-4047	127	2	,	,	PUNCT
hassl-4047	127	3	the	the	DET
hassl-4047	127	4	study	study	NOUN
hassl-4047	127	5	shows	show	VERB
hassl-4047	127	6	that	that	SCONJ
hassl-4047	127	7	budget	budget	NOUN
hassl-4047	127	8	transparency	transparency	NOUN
hassl-4047	127	9	is	be	AUX
hassl-4047	127	10	significantly	significantly	ADV
hassl-4047	127	11	and	and	CCONJ
hassl-4047	127	12	positively	positively	ADV
hassl-4047	127	13	affected	affect	VERB
hassl-4047	127	14	by	by	ADP
hassl-4047	127	15	external	external	ADJ
hassl-4047	127	16	audit	audit	NOUN
hassl-4047	127	17	.	.	PUNCT
hassl-4047	128	1	on	on	ADP
hassl-4047	128	2	the	the	DET
hassl-4047	128	3	other	other	ADJ
hassl-4047	128	4	hand	hand	NOUN
hassl-4047	128	5	,	,	PUNCT
hassl-4047	128	6	a	a	DET
hassl-4047	128	7	study	study	NOUN
hassl-4047	128	8	by	by	ADP
hassl-4047	128	9	fetai	fetai	PROPN
hassl-4047	128	10	and	and	CCONJ
hassl-4047	128	11	mjaku	mjaku	PROPN
hassl-4047	128	12	(	(	PUNCT
hassl-4047	128	13	2020	2020	NUM
hassl-4047	128	14	)	)	PUNCT
hassl-4047	128	15	analyzes	analyze	VERB
hassl-4047	128	16	the	the	DET
hassl-4047	128	17	factors	factor	NOUN
hassl-4047	128	18	that	that	PRON
hassl-4047	128	19	affect	affect	VERB
hassl-4047	128	20	the	the	DET
hassl-4047	128	21	efficiency	efficiency	NOUN
hassl-4047	128	22	of	of	ADP
hassl-4047	128	23	auditors	auditor	NOUN
hassl-4047	128	24	in	in	ADP
hassl-4047	128	25	the	the	DET
hassl-4047	128	26	case	case	NOUN
hassl-4047	128	27	of	of	ADP
hassl-4047	128	28	kosovo	kosovo	PROPN
hassl-4047	128	29	.	.	PUNCT
hassl-4047	129	1	the	the	DET
hassl-4047	129	2	econometric	econometric	ADJ
hassl-4047	129	3	probit	probit	NOUN
hassl-4047	129	4	model	model	NOUN
hassl-4047	129	5	is	be	AUX
hassl-4047	129	6	used	use	VERB
hassl-4047	129	7	to	to	PART
hassl-4047	129	8	compare	compare	VERB
hassl-4047	129	9	how	how	SCONJ
hassl-4047	129	10	well	well	ADV
hassl-4047	129	11	public	public	ADJ
hassl-4047	129	12	and	and	CCONJ
hassl-4047	129	13	private	private	ADJ
hassl-4047	129	14	sector	sector	NOUN
hassl-4047	129	15	auditors	auditor	NOUN
hassl-4047	129	16	do	do	VERB
hassl-4047	129	17	their	their	PRON
hassl-4047	129	18	job	job	NOUN
hassl-4047	129	19	.	.	PUNCT
hassl-4047	130	1	it	it	PRON
hassl-4047	130	2	shows	show	VERB
hassl-4047	130	3	that	that	SCONJ
hassl-4047	130	4	highly	highly	ADV
hassl-4047	130	5	educated	educate	VERB
hassl-4047	130	6	staff	staff	NOUN
hassl-4047	130	7	,	,	PUNCT
hassl-4047	130	8	experienced	experienced	ADJ
hassl-4047	130	9	staff	staff	NOUN
hassl-4047	130	10	,	,	PUNCT
hassl-4047	130	11	and	and	CCONJ
hassl-4047	130	12	staff	staff	NOUN
hassl-4047	130	13	who	who	PRON
hassl-4047	130	14	get	get	VERB
hassl-4047	130	15	along	along	ADP
hassl-4047	130	16	well	well	ADV
hassl-4047	130	17	with	with	ADP
hassl-4047	130	18	clients	client	NOUN
hassl-4047	130	19	and	and	CCONJ
hassl-4047	130	20	coworkers	coworker	NOUN
hassl-4047	130	21	all	all	PRON
hassl-4047	130	22	lead	lead	VERB
hassl-4047	130	23	to	to	ADP
hassl-4047	130	24	better	well	ADJ
hassl-4047	130	25	audit	audit	NOUN
hassl-4047	130	26	performance	performance	NOUN
hassl-4047	130	27	.	.	PUNCT
hassl-4047	131	1	the	the	DET
hassl-4047	131	2	results	result	NOUN
hassl-4047	131	3	also	also	ADV
hassl-4047	131	4	show	show	VERB
hassl-4047	131	5	that	that	SCONJ
hassl-4047	131	6	specialized	specialized	ADJ
hassl-4047	131	7	training	training	NOUN
hassl-4047	131	8	and	and	CCONJ
hassl-4047	131	9	courses	course	NOUN
hassl-4047	131	10	increase	increase	VERB
hassl-4047	131	11	auditor	auditor	NOUN
hassl-4047	131	12	effectiveness	effectiveness	NOUN
hassl-4047	131	13	.	.	PUNCT
hassl-4047	132	1	this	this	DET
hassl-4047	132	2	report	report	NOUN
hassl-4047	132	3	gives	give	VERB
hassl-4047	132	4	useful	useful	ADJ
hassl-4047	132	5	details	detail	NOUN
hassl-4047	132	6	about	about	ADP
hassl-4047	132	7	how	how	SCONJ
hassl-4047	132	8	well	well	ADV
hassl-4047	132	9	audits	audits	NOUN
hassl-4047	132	10	work	work	VERB
hassl-4047	132	11	.	.	PUNCT
hassl-4047	133	1	it	it	PRON
hassl-4047	133	2	suggests	suggest	VERB
hassl-4047	133	3	that	that	SCONJ
hassl-4047	133	4	governments	government	NOUN
hassl-4047	133	5	and	and	CCONJ
hassl-4047	133	6	leaders	leader	NOUN
hassl-4047	133	7	in	in	ADP
hassl-4047	133	8	economies	economy	NOUN
hassl-4047	133	9	that	that	PRON
hassl-4047	133	10	are	be	AUX
hassl-4047	133	11	transitioning	transition	VERB
hassl-4047	133	12	should	should	AUX
hassl-4047	133	13	use	use	VERB
hassl-4047	133	14	these	these	DET
hassl-4047	133	15	results	result	NOUN
hassl-4047	133	16	to	to	PART
hassl-4047	133	17	help	help	VERB
hassl-4047	133	18	improve	improve	VERB
hassl-4047	133	19	institutions	institution	NOUN
hassl-4047	133	20	and	and	CCONJ
hassl-4047	133	21	make	make	VERB
hassl-4047	133	22	audits	audits	NOUN
hassl-4047	133	23	work	work	VERB
hassl-4047	133	24	better	well	ADV
hassl-4047	133	25	in	in	ADP
hassl-4047	133	26	both	both	CCONJ
hassl-4047	133	27	the	the	DET
hassl-4047	133	28	public	public	ADJ
hassl-4047	133	29	and	and	CCONJ
hassl-4047	133	30	private	private	ADJ
hassl-4047	133	31	sectors	sector	NOUN
hassl-4047	133	32	.	.	PUNCT
hassl-4047	134	1	the	the	DET
hassl-4047	134	2	importance	importance	NOUN
hassl-4047	134	3	of	of	ADP
hassl-4047	134	4	external	external	ADJ
hassl-4047	134	5	audit	audit	NOUN
hassl-4047	134	6	in	in	ADP
hassl-4047	134	7	economic	economic	ADJ
hassl-4047	134	8	growth	growth	NOUN
hassl-4047	134	9	is	be	AUX
hassl-4047	134	10	also	also	ADV
hassl-4047	134	11	evident	evident	ADJ
hassl-4047	134	12	in	in	ADP
hassl-4047	134	13	the	the	DET
hassl-4047	134	14	study	study	NOUN
hassl-4047	134	15	of	of	ADP
hassl-4047	134	16	the	the	DET
hassl-4047	134	17	greek	greek	ADJ
hassl-4047	134	18	recession	recession	NOUN
hassl-4047	134	19	.	.	PUNCT
hassl-4047	135	1	zgouva	zgouva	PROPN
hassl-4047	135	2	,	,	PUNCT
hassl-4047	135	3	varsos	varsos	NOUN
hassl-4047	135	4	,	,	PUNCT
hassl-4047	135	5	and	and	CCONJ
hassl-4047	135	6	assimakopoulos	assimakopoulo	NOUN
hassl-4047	135	7	(	(	PUNCT
hassl-4047	135	8	2018	2018	NUM
hassl-4047	135	9	)	)	PUNCT
hassl-4047	135	10	analyzed	analyze	VERB
hassl-4047	135	11	the	the	DET
hassl-4047	135	12	greek	greek	ADJ
hassl-4047	135	13	financial	financial	ADJ
hassl-4047	135	14	crisis	crisis	NOUN
hassl-4047	135	15	and	and	CCONJ
hassl-4047	135	16	concluded	conclude	VERB
hassl-4047	135	17	that	that	SCONJ
hassl-4047	135	18	the	the	DET
hassl-4047	135	19	2008	2008	NUM
hassl-4047	135	20	recession	recession	NOUN
hassl-4047	135	21	constituted	constitute	VERB
hassl-4047	135	22	a	a	DET
hassl-4047	135	23	deep	deep	ADJ
hassl-4047	135	24	economic	economic	ADJ
hassl-4047	135	25	crisis	crisis	NOUN
hassl-4047	135	26	,	,	PUNCT
hassl-4047	135	27	which	which	PRON
hassl-4047	135	28	affected	affect	VERB
hassl-4047	135	29	every	every	DET
hassl-4047	135	30	national	national	ADJ
hassl-4047	135	31	economy	economy	NOUN
hassl-4047	135	32	.	.	PUNCT
hassl-4047	136	1	the	the	DET
hassl-4047	136	2	crisis	crisis	NOUN
hassl-4047	136	3	was	be	AUX
hassl-4047	136	4	particularly	particularly	ADV
hassl-4047	136	5	damaging	damaging	ADJ
hassl-4047	136	6	for	for	ADP
hassl-4047	136	7	greece	greece	PROPN
hassl-4047	136	8	due	due	ADP
hassl-4047	136	9	to	to	ADP
hassl-4047	136	10	excessive	excessive	ADJ
hassl-4047	136	11	public	public	ADJ
hassl-4047	136	12	spending	spending	NOUN
hassl-4047	136	13	,	,	PUNCT
hassl-4047	136	14	tax	tax	NOUN
hassl-4047	136	15	evasion	evasion	NOUN
hassl-4047	136	16	,	,	PUNCT
hassl-4047	136	17	wage	wage	NOUN
hassl-4047	136	18	growth	growth	NOUN
hassl-4047	136	19	,	,	PUNCT
hassl-4047	136	20	and	and	CCONJ
hassl-4047	136	21	unsustainable	unsustainable	ADJ
hassl-4047	136	22	debt	debt	NOUN
hassl-4047	136	23	levels	level	NOUN
hassl-4047	136	24	.	.	PUNCT
hassl-4047	137	1	the	the	DET
hassl-4047	137	2	court	court	NOUN
hassl-4047	137	3	of	of	ADP
hassl-4047	137	4	audit	audit	NOUN
hassl-4047	137	5	of	of	ADP
hassl-4047	137	6	the	the	DET
hassl-4047	137	7	republic	republic	NOUN
hassl-4047	137	8	of	of	ADP
hassl-4047	137	9	greece	greece	PROPN
hassl-4047	137	10	,	,	PUNCT
hassl-4047	137	11	acting	act	VERB
hassl-4047	137	12	as	as	ADP
hassl-4047	137	13	an	an	DET
hassl-4047	137	14	independent	independent	ADJ
hassl-4047	137	15	external	external	ADJ
hassl-4047	137	16	auditor	auditor	NOUN
hassl-4047	137	17	,	,	PUNCT
hassl-4047	137	18	played	play	VERB
hassl-4047	137	19	a	a	DET
hassl-4047	137	20	key	key	ADJ
hassl-4047	137	21	role	role	NOUN
hassl-4047	137	22	in	in	ADP
hassl-4047	137	23	the	the	DET
hassl-4047	137	24	economic	economic	ADJ
hassl-4047	137	25	recovery	recovery	NOUN
hassl-4047	137	26	and	and	CCONJ
hassl-4047	137	27	in	in	ADP
hassl-4047	137	28	preventing	prevent	VERB
hassl-4047	137	29	future	future	ADJ
hassl-4047	137	30	financial	financial	ADJ
hassl-4047	137	31	mismanagement	mismanagement	NOUN
hassl-4047	137	32	.	.	PUNCT
hassl-4047	138	1	2.1	2.1	NUM
hassl-4047	138	2	.	.	PUNCT
hassl-4047	138	3	external	external	ADJ
hassl-4047	138	4	audit	audit	NOUN
hassl-4047	138	5	in	in	ADP
hassl-4047	138	6	the	the	DET
hassl-4047	138	7	case	case	NOUN
hassl-4047	138	8	of	of	ADP
hassl-4047	138	9	kosovo	kosovo	PROPN
hassl-4047	138	10	external	external	ADJ
hassl-4047	138	11	audit	audit	NOUN
hassl-4047	138	12	in	in	ADP
hassl-4047	138	13	kosovo	kosovo	PROPN
hassl-4047	138	14	are	be	AUX
hassl-4047	138	15	regulated	regulate	VERB
hassl-4047	138	16	by	by	ADP
hassl-4047	138	17	law	law	NOUN
hassl-4047	138	18	no	no	NOUN
hassl-4047	138	19	.	.	PROPN
hassl-4047	138	20	05	05	NUM
hassl-4047	138	21	/	/	SYM
hassl-4047	138	22	l-055	l-055	NOUN
hassl-4047	138	23	on	on	ADP
hassl-4047	138	24	the	the	DET
hassl-4047	138	25	auditor	auditor	NOUN
hassl-4047	138	26	general	general	NOUN
hassl-4047	138	27	and	and	CCONJ
hassl-4047	138	28	the	the	DET
hassl-4047	138	29	national	national	ADJ
hassl-4047	138	30	audit	audit	NOUN
hassl-4047	138	31	office	office	NOUN
hassl-4047	138	32	of	of	ADP
hassl-4047	138	33	the	the	DET
hassl-4047	138	34	republic	republic	NOUN
hassl-4047	138	35	of	of	ADP
hassl-4047	138	36	kosovo	kosovo	PROPN
hassl-4047	138	37	.	.	PUNCT
hassl-4047	139	1	the	the	DET
hassl-4047	139	2	purpose	purpose	NOUN
hassl-4047	139	3	of	of	ADP
hassl-4047	139	4	this	this	DET
hassl-4047	139	5	law	law	NOUN
hassl-4047	139	6	is	be	AUX
hassl-4047	139	7	to	to	PART
hassl-4047	139	8	determine	determine	VERB
hassl-4047	139	9	the	the	DET
hassl-4047	139	10	organization	organization	NOUN
hassl-4047	139	11	,	,	PUNCT
hassl-4047	139	12	functioning	functioning	NOUN
hassl-4047	139	13	,	,	PUNCT
hassl-4047	139	14	and	and	CCONJ
hassl-4047	139	15	competencies	competency	NOUN
hassl-4047	139	16	of	of	ADP
hassl-4047	139	17	the	the	DET
hassl-4047	139	18	auditor	auditor	NOUN
hassl-4047	139	19	general	general	NOUN
hassl-4047	139	20	,	,	PUNCT
hassl-4047	139	21	as	as	ADV
hassl-4047	139	22	well	well	ADV
hassl-4047	139	23	as	as	ADP
hassl-4047	139	24	the	the	DET
hassl-4047	139	25	establishment	establishment	NOUN
hassl-4047	139	26	,	,	PUNCT
hassl-4047	139	27	organization	organization	NOUN
hassl-4047	139	28	,	,	PUNCT
hassl-4047	139	29	and	and	CCONJ
hassl-4047	139	30	functioning	function	VERB
hassl-4047	139	31	of	of	ADP
hassl-4047	139	32	the	the	DET
hassl-4047	139	33	national	national	ADJ
hassl-4047	139	34	audit	audit	NOUN
hassl-4047	139	35	office	office	NOUN
hassl-4047	139	36	of	of	ADP
hassl-4047	139	37	the	the	DET
hassl-4047	139	38	republic	republic	NOUN
hassl-4047	139	39	of	of	ADP
hassl-4047	139	40	kosovo	kosovo	PROPN
hassl-4047	139	41	.	.	PUNCT
hassl-4047	140	1	according	accord	VERB
hassl-4047	140	2	to	to	ADP
hassl-4047	140	3	article	article	NOUN
hassl-4047	140	4	2	2	NUM
hassl-4047	140	5	of	of	ADP
hassl-4047	140	6	the	the	DET
hassl-4047	140	7	law	law	NOUN
hassl-4047	140	8	,	,	PUNCT
hassl-4047	140	9	its	its	PRON
hassl-4047	140	10	scope	scope	NOUN
hassl-4047	140	11	includes	include	VERB
hassl-4047	140	12	the	the	DET
hassl-4047	140	13	external	external	ADJ
hassl-4047	140	14	audit	audit	NOUN
hassl-4047	140	15	of	of	ADP
hassl-4047	140	16	public	public	ADJ
hassl-4047	140	17	funds	fund	NOUN
hassl-4047	140	18	,	,	PUNCT
hassl-4047	140	19	budget	budget	NOUN
hassl-4047	140	20	execution	execution	NOUN
hassl-4047	140	21	,	,	PUNCT
hassl-4047	140	22	and	and	CCONJ
hassl-4047	140	23	the	the	DET
hassl-4047	140	24	use	use	NOUN
hassl-4047	140	25	and	and	CCONJ
hassl-4047	140	26	management	management	NOUN
hassl-4047	140	27	of	of	ADP
hassl-4047	140	28	publicly	publicly	ADV
hassl-4047	140	29	owned	own	VERB
hassl-4047	140	30	resources	resource	NOUN
hassl-4047	140	31	(	(	PUNCT
hassl-4047	140	32	official	official	ADJ
hassl-4047	140	33	gazette	gazette	NOUN
hassl-4047	140	34	of	of	ADP
hassl-4047	140	35	the	the	DET
hassl-4047	140	36	republic	republic	NOUN
hassl-4047	140	37	of	of	ADP
hassl-4047	140	38	kosova	kosova	PROPN
hassl-4047	140	39	,	,	PUNCT
hassl-4047	140	40	2016	2016	NUM
hassl-4047	140	41	)	)	PUNCT
hassl-4047	140	42	.	.	PUNCT
hassl-4047	141	1	under	under	ADP
hassl-4047	141	2	this	this	DET
hassl-4047	141	3	law	law	NOUN
hassl-4047	141	4	,	,	PUNCT
hassl-4047	141	5	article	article	NOUN
hassl-4047	141	6	5	5	NUM
hassl-4047	141	7	presents	present	VERB
hassl-4047	141	8	the	the	DET
hassl-4047	141	9	duties	duty	NOUN
hassl-4047	141	10	of	of	ADP
hassl-4047	141	11	the	the	DET
hassl-4047	141	12	national	national	ADJ
hassl-4047	141	13	audit	audit	NOUN
hassl-4047	141	14	office	office	NOUN
hassl-4047	141	15	,	,	PUNCT
hassl-4047	141	16	such	such	ADJ
hassl-4047	141	17	as	as	ADP
hassl-4047	141	18	official	official	ADJ
hassl-4047	141	19	gazette	gazette	NOUN
hassl-4047	141	20	of	of	ADP
hassl-4047	141	21	the	the	DET
hassl-4047	141	22	republic	republic	NOUN
hassl-4047	141	23	of	of	ADP
hassl-4047	141	24	kosova	kosova	PROPN
hassl-4047	141	25	(	(	PUNCT
hassl-4047	141	26	2016	2016	NUM
hassl-4047	141	27	):	):	PUNCT
hassl-4047	141	28	•	•	ADP
hassl-4047	141	29	to	to	PART
hassl-4047	141	30	carry	carry	VERB
hassl-4047	141	31	out	out	ADP
hassl-4047	141	32	its	its	PRON
hassl-4047	141	33	duty	duty	NOUN
hassl-4047	141	34	in	in	ADP
hassl-4047	141	35	conformity	conformity	NOUN
hassl-4047	141	36	with	with	ADP
hassl-4047	141	37	the	the	DET
hassl-4047	141	38	law	law	NOUN
hassl-4047	141	39	,	,	PUNCT
hassl-4047	141	40	the	the	DET
hassl-4047	141	41	constitution	constitution	NOUN
hassl-4047	141	42	,	,	PUNCT
hassl-4047	141	43	and	and	CCONJ
hassl-4047	141	44	the	the	DET
hassl-4047	141	45	widely	widely	ADV
hassl-4047	141	46	accepted	accept	VERB
hassl-4047	141	47	public	public	ADJ
hassl-4047	141	48	sector	sector	NOUN
hassl-4047	141	49	auditing	auditing	NOUN
hassl-4047	141	50	standard	standard	NOUN
hassl-4047	141	51	.	.	PUNCT
hassl-4047	142	1	•	•	NUM
hassl-4047	142	2	to	to	PART
hassl-4047	142	3	carry	carry	VERB
hassl-4047	142	4	out	out	ADP
hassl-4047	142	5	its	its	PRON
hassl-4047	142	6	duties	duty	NOUN
hassl-4047	142	7	in	in	ADP
hassl-4047	142	8	the	the	DET
hassl-4047	142	9	republic	republic	NOUN
hassl-4047	142	10	of	of	ADP
hassl-4047	142	11	kosovo	kosovo	PROPN
hassl-4047	142	12	without	without	ADP
hassl-4047	142	13	interference	interference	NOUN
hassl-4047	142	14	from	from	ADP
hassl-4047	142	15	other	other	ADJ
hassl-4047	142	16	bodies	body	NOUN
hassl-4047	142	17	or	or	CCONJ
hassl-4047	142	18	authorities	authority	NOUN
hassl-4047	142	19	;	;	PUNCT
hassl-4047	142	20	to	to	PART
hassl-4047	142	21	have	have	VERB
hassl-4047	142	22	its	its	PRON
hassl-4047	142	23	own	own	ADJ
hassl-4047	142	24	budget	budget	NOUN
hassl-4047	142	25	and	and	CCONJ
hassl-4047	142	26	to	to	PART
hassl-4047	142	27	be	be	AUX
hassl-4047	142	28	administered	administer	VERB
hassl-4047	142	29	independently	independently	ADV
hassl-4047	142	30	in	in	ADP
hassl-4047	142	31	accordance	accordance	NOUN
hassl-4047	142	32	with	with	ADP
hassl-4047	142	33	the	the	DET
hassl-4047	142	34	law	law	NOUN
hassl-4047	142	35	.	.	PUNCT
hassl-4047	143	1	•	•	ADP
hassl-4047	143	2	to	to	PART
hassl-4047	143	3	offer	offer	VERB
hassl-4047	143	4	suggestions	suggestion	NOUN
hassl-4047	143	5	and	and	CCONJ
hassl-4047	143	6	participate	participate	VERB
hassl-4047	143	7	in	in	ADP
hassl-4047	143	8	the	the	DET
hassl-4047	143	9	administration	administration	NOUN
hassl-4047	143	10	of	of	ADP
hassl-4047	143	11	public	public	ADJ
hassl-4047	143	12	finances	finance	NOUN
hassl-4047	143	13	,	,	PUNCT
hassl-4047	143	14	including	include	VERB
hassl-4047	143	15	the	the	DET
hassl-4047	143	16	budget	budget	NOUN
hassl-4047	143	17	.	.	PUNCT
hassl-4047	144	1	•	•	ADP
hassl-4047	144	2	to	to	PART
hassl-4047	144	3	encourage	encourage	VERB
hassl-4047	144	4	strict	strict	ADJ
hassl-4047	144	5	guidelines	guideline	NOUN
hassl-4047	144	6	for	for	ADP
hassl-4047	144	7	accountability	accountability	NOUN
hassl-4047	144	8	and	and	CCONJ
hassl-4047	144	9	transparency	transparency	NOUN
hassl-4047	144	10	in	in	ADP
hassl-4047	144	11	the	the	DET
hassl-4047	144	12	public	public	ADJ
hassl-4047	144	13	administration	administration	NOUN
hassl-4047	144	14	's	's	PART
hassl-4047	144	15	financial	financial	ADJ
hassl-4047	144	16	management	management	NOUN
hassl-4047	144	17	.	.	PUNCT
hassl-4047	145	1	the	the	DET
hassl-4047	145	2	audit	audit	NOUN
hassl-4047	145	3	reports	report	NOUN
hassl-4047	145	4	should	should	AUX
hassl-4047	145	5	be	be	AUX
hassl-4047	145	6	submitted	submit	VERB
hassl-4047	145	7	to	to	ADP
hassl-4047	145	8	both	both	DET
hassl-4047	145	9	the	the	DET
hassl-4047	145	10	assembly	assembly	NOUN
hassl-4047	145	11	and	and	CCONJ
hassl-4047	145	12	the	the	DET
hassl-4047	145	13	audited	audit	VERB
hassl-4047	145	14	entities	entity	NOUN
hassl-4047	145	15	.	.	PUNCT
hassl-4047	146	1	referring	refer	VERB
hassl-4047	146	2	to	to	ADP
hassl-4047	146	3	the	the	DET
hassl-4047	146	4	report	report	NOUN
hassl-4047	146	5	of	of	ADP
hassl-4047	146	6	the	the	DET
hassl-4047	146	7	general	general	ADJ
hassl-4047	146	8	auditor	auditor	NOUN
hassl-4047	146	9	for	for	ADP
hassl-4047	146	10	the	the	DET
hassl-4047	146	11	annual	annual	ADJ
hassl-4047	146	12	financial	financial	ADJ
hassl-4047	146	13	report	report	NOUN
hassl-4047	146	14	of	of	ADP
hassl-4047	146	15	the	the	DET
hassl-4047	146	16	government	government	NOUN
hassl-4047	146	17	for	for	ADP
hassl-4047	146	18	the	the	DET
hassl-4047	146	19	republic	republic	NOUN
hassl-4047	146	20	of	of	ADP
hassl-4047	146	21	kosovo	kosovo	PROPN
hassl-4047	146	22	for	for	ADP
hassl-4047	146	23	the	the	DET
hassl-4047	146	24	year	year	NOUN
hassl-4047	146	25	2021	2021	NUM
hassl-4047	146	26	(	(	PUNCT
hassl-4047	146	27	national	national	ADJ
hassl-4047	146	28	audit	audit	NOUN
hassl-4047	146	29	office	office	NOUN
hassl-4047	146	30	,	,	PUNCT
hassl-4047	146	31	2021a	2021a	NUM
hassl-4047	146	32	)	)	PUNCT
hassl-4047	146	33	,	,	PUNCT
hassl-4047	146	34	recommendations	recommendation	NOUN
hassl-4047	146	35	have	have	AUX
hassl-4047	146	36	been	be	AUX
hassl-4047	146	37	given	give	VERB
hassl-4047	146	38	to	to	ADP
hassl-4047	146	39	the	the	DET
hassl-4047	146	40	government	government	NOUN
hassl-4047	146	41	of	of	ADP
hassl-4047	146	42	humanities	humanity	NOUN
hassl-4047	146	43	and	and	CCONJ
hassl-4047	146	44	social	social	ADJ
hassl-4047	146	45	sciences	science	NOUN
hassl-4047	146	46	letters	letter	NOUN
hassl-4047	146	47	,	,	PUNCT
hassl-4047	146	48	2025	2025	NUM
hassl-4047	146	49	,	,	PUNCT
hassl-4047	146	50	13(1	13(1	NUM
hassl-4047	146	51	):	):	PUNCT
hassl-4047	146	52	200	200	NUM
hassl-4047	146	53	-	-	SYM
hassl-4047	146	54	213	213	NUM
hassl-4047	146	55	205	205	NUM
hassl-4047	146	56	©	©	PROPN
hassl-4047	146	57	2025	2025	NUM
hassl-4047	146	58	conscientia	conscientia	PROPN
hassl-4047	146	59	beam	beam	PROPN
hassl-4047	146	60	.	.	PUNCT
hassl-4047	147	1	all	all	DET
hassl-4047	147	2	rights	right	NOUN
hassl-4047	147	3	reserved	reserve	VERB
hassl-4047	147	4	.	.	PUNCT
hassl-4047	148	1	kosovo	kosovo	PROPN
hassl-4047	148	2	to	to	PART
hassl-4047	148	3	improve	improve	VERB
hassl-4047	148	4	the	the	DET
hassl-4047	148	5	efficiency	efficiency	NOUN
hassl-4047	148	6	of	of	ADP
hassl-4047	148	7	the	the	DET
hassl-4047	148	8	budget	budget	NOUN
hassl-4047	148	9	,	,	PUNCT
hassl-4047	148	10	including	include	VERB
hassl-4047	148	11	the	the	DET
hassl-4047	148	12	planning	planning	NOUN
hassl-4047	148	13	and	and	CCONJ
hassl-4047	148	14	implementation	implementation	NOUN
hassl-4047	148	15	of	of	ADP
hassl-4047	148	16	the	the	DET
hassl-4047	148	17	budget	budget	NOUN
hassl-4047	148	18	,	,	PUNCT
hassl-4047	148	19	specifically	specifically	ADV
hassl-4047	148	20	the	the	DET
hassl-4047	148	21	revenues	revenue	NOUN
hassl-4047	148	22	and	and	CCONJ
hassl-4047	148	23	public	public	ADJ
hassl-4047	148	24	expenditures	expenditure	NOUN
hassl-4047	148	25	,	,	PUNCT
hassl-4047	148	26	the	the	DET
hassl-4047	148	27	public	public	ADJ
hassl-4047	148	28	debt	debt	NOUN
hassl-4047	148	29	,	,	PUNCT
hassl-4047	148	30	as	as	ADV
hassl-4047	148	31	well	well	ADV
hassl-4047	148	32	as	as	ADP
hassl-4047	148	33	recommendations	recommendation	NOUN
hassl-4047	148	34	on	on	ADP
hassl-4047	148	35	public	public	ADJ
hassl-4047	148	36	expenditures	expenditure	NOUN
hassl-4047	148	37	deemed	deem	VERB
hassl-4047	148	38	inadequate	inadequate	ADJ
hassl-4047	148	39	.	.	PUNCT
hassl-4047	149	1	in	in	ADP
hassl-4047	149	2	the	the	DET
hassl-4047	149	3	report	report	NOUN
hassl-4047	149	4	also	also	ADV
hassl-4047	149	5	is	be	AUX
hassl-4047	149	6	set	set	VERB
hassl-4047	149	7	that	that	SCONJ
hassl-4047	149	8	that	that	SCONJ
hassl-4047	149	9	in	in	ADP
hassl-4047	149	10	accordance	accordance	NOUN
hassl-4047	149	11	with	with	ADP
hassl-4047	149	12	the	the	DET
hassl-4047	149	13	constitutional	constitutional	ADJ
hassl-4047	149	14	mandate	mandate	NOUN
hassl-4047	149	15	,	,	PUNCT
hassl-4047	149	16	articles	article	NOUN
hassl-4047	149	17	137	137	NUM
hassl-4047	149	18	and	and	CCONJ
hassl-4047	149	19	138	138	NUM
hassl-4047	149	20	,	,	PUNCT
hassl-4047	149	21	as	as	ADV
hassl-4047	149	22	well	well	ADV
hassl-4047	149	23	as	as	ADP
hassl-4047	149	24	the	the	DET
hassl-4047	149	25	legal	legal	ADJ
hassl-4047	149	26	mandate	mandate	NOUN
hassl-4047	149	27	,	,	PUNCT
hassl-4047	149	28	article	article	NOUN
hassl-4047	149	29	6	6	NUM
hassl-4047	149	30	,	,	PUNCT
hassl-4047	149	31	the	the	DET
hassl-4047	149	32	national	national	ADJ
hassl-4047	149	33	audit	audit	NOUN
hassl-4047	149	34	office	office	NOUN
hassl-4047	149	35	(	(	PUNCT
hassl-4047	149	36	nao	nao	NOUN
hassl-4047	149	37	)	)	PUNCT
hassl-4047	149	38	during	during	ADP
hassl-4047	149	39	the	the	DET
hassl-4047	149	40	2021/22	2021/22	NUM
hassl-4047	149	41	audit	audit	NOUN
hassl-4047	149	42	season	season	NOUN
hassl-4047	149	43	has	have	AUX
hassl-4047	149	44	conducted	conduct	VERB
hassl-4047	149	45	a	a	DET
hassl-4047	149	46	total	total	NOUN
hassl-4047	149	47	of	of	ADP
hassl-4047	149	48	133	133	NUM
hassl-4047	149	49	audits	audit	NOUN
hassl-4047	149	50	,	,	PUNCT
hassl-4047	149	51	for	for	ADP
hassl-4047	149	52	which	which	PRON
hassl-4047	149	53	the	the	DET
hassl-4047	149	54	relevant	relevant	ADJ
hassl-4047	149	55	reports	report	NOUN
hassl-4047	149	56	have	have	AUX
hassl-4047	149	57	been	be	AUX
hassl-4047	149	58	issued	issue	VERB
hassl-4047	149	59	.	.	PUNCT
hassl-4047	150	1	these	these	DET
hassl-4047	150	2	audits	audit	NOUN
hassl-4047	150	3	include	include	VERB
hassl-4047	150	4	the	the	DET
hassl-4047	150	5	report	report	NOUN
hassl-4047	150	6	on	on	ADP
hassl-4047	150	7	the	the	DET
hassl-4047	150	8	government	government	NOUN
hassl-4047	150	9	financial	financial	ADJ
hassl-4047	150	10	statements	statement	NOUN
hassl-4047	150	11	,	,	PUNCT
hassl-4047	150	12	90	90	NUM
hassl-4047	150	13	financial	financial	ADJ
hassl-4047	150	14	and	and	CCONJ
hassl-4047	150	15	compliance	compliance	NOUN
hassl-4047	150	16	audits	audits	NOUN
hassl-4047	150	17	for	for	ADP
hassl-4047	150	18	budget	budget	NOUN
hassl-4047	150	19	organizations	organization	NOUN
hassl-4047	150	20	,	,	PUNCT
hassl-4047	150	21	12	12	NUM
hassl-4047	150	22	audits	audits	NOUN
hassl-4047	150	23	of	of	ADP
hassl-4047	150	24	public	public	ADJ
hassl-4047	150	25	enterprises	enterprise	NOUN
hassl-4047	150	26	,	,	PUNCT
hassl-4047	150	27	13	13	NUM
hassl-4047	150	28	audits	audits	NOUN
hassl-4047	150	29	of	of	ADP
hassl-4047	150	30	world	world	PROPN
hassl-4047	150	31	bank	bank	PROPN
hassl-4047	150	32	and	and	CCONJ
hassl-4047	150	33	other	other	ADJ
hassl-4047	150	34	donor	donor	NOUN
hassl-4047	150	35	projects	project	NOUN
hassl-4047	150	36	,	,	PUNCT
hassl-4047	150	37	and	and	CCONJ
hassl-4047	150	38	3	3	NUM
hassl-4047	150	39	compliance	compliance	NOUN
hassl-4047	150	40	audits	audits	NOUN
hassl-4047	150	41	.	.	PUNCT
hassl-4047	151	1	in	in	ADP
hassl-4047	151	2	addition	addition	NOUN
hassl-4047	151	3	,	,	PUNCT
hassl-4047	151	4	14	14	NUM
hassl-4047	151	5	performance	performance	NOUN
hassl-4047	151	6	audits	audits	NOUN
hassl-4047	151	7	were	be	AUX
hassl-4047	151	8	conducted	conduct	VERB
hassl-4047	151	9	,	,	PUNCT
hassl-4047	151	10	including	include	VERB
hassl-4047	151	11	two	two	NUM
hassl-4047	151	12	reports	report	NOUN
hassl-4047	151	13	with	with	ADP
hassl-4047	151	14	classified	classified	ADJ
hassl-4047	151	15	information	information	NOUN
hassl-4047	151	16	(	(	PUNCT
hassl-4047	151	17	with	with	ADP
hassl-4047	151	18	a	a	DET
hassl-4047	151	19	limited	limited	ADJ
hassl-4047	151	20	classification	classification	NOUN
hassl-4047	151	21	level	level	NOUN
hassl-4047	151	22	)	)	PUNCT
hassl-4047	151	23	.	.	PUNCT
hassl-4047	152	1	regarding	regard	VERB
hassl-4047	152	2	budget	budget	NOUN
hassl-4047	152	3	planning	planning	NOUN
hassl-4047	152	4	and	and	CCONJ
hassl-4047	152	5	implementation	implementation	NOUN
hassl-4047	152	6	,	,	PUNCT
hassl-4047	152	7	the	the	DET
hassl-4047	152	8	national	national	ADJ
hassl-4047	152	9	audit	audit	NOUN
hassl-4047	152	10	office	office	NOUN
hassl-4047	152	11	report	report	NOUN
hassl-4047	152	12	for	for	ADP
hassl-4047	152	13	kosovo	kosovo	PROPN
hassl-4047	152	14	estimates	estimate	VERB
hassl-4047	152	15	that	that	SCONJ
hassl-4047	152	16	the	the	DET
hassl-4047	152	17	difference	difference	NOUN
hassl-4047	152	18	between	between	ADP
hassl-4047	152	19	receipts	receipt	NOUN
hassl-4047	152	20	and	and	CCONJ
hassl-4047	152	21	payments	payment	NOUN
hassl-4047	152	22	is	be	AUX
hassl-4047	152	23	€	€	SYM
hassl-4047	152	24	112,233,000	112,233,000	NUM
hassl-4047	152	25	,	,	PUNCT
hassl-4047	152	26	an	an	DET
hassl-4047	152	27	amount	amount	NOUN
hassl-4047	152	28	that	that	PRON
hassl-4047	152	29	represents	represent	VERB
hassl-4047	152	30	unspent	unspent	ADJ
hassl-4047	152	31	funds	fund	NOUN
hassl-4047	152	32	and	and	CCONJ
hassl-4047	152	33	reflects	reflect	VERB
hassl-4047	152	34	the	the	DET
hassl-4047	152	35	increase	increase	NOUN
hassl-4047	152	36	in	in	ADP
hassl-4047	152	37	cash	cash	NOUN
hassl-4047	152	38	in	in	ADP
hassl-4047	152	39	the	the	DET
hassl-4047	152	40	bank	bank	NOUN
hassl-4047	152	41	account	account	NOUN
hassl-4047	152	42	of	of	ADP
hassl-4047	152	43	the	the	DET
hassl-4047	152	44	budget	budget	NOUN
hassl-4047	152	45	of	of	ADP
hassl-4047	152	46	the	the	DET
hassl-4047	152	47	republic	republic	NOUN
hassl-4047	152	48	of	of	ADP
hassl-4047	152	49	kosovo	kosovo	PROPN
hassl-4047	152	50	.	.	PUNCT
hassl-4047	153	1	the	the	DET
hassl-4047	153	2	covid-19	covid-19	PROPN
hassl-4047	153	3	pandemic	pandemic	ADJ
hassl-4047	153	4	situation	situation	NOUN
hassl-4047	153	5	is	be	AUX
hassl-4047	153	6	responsible	responsible	ADJ
hassl-4047	153	7	for	for	ADP
hassl-4047	153	8	this	this	DET
hassl-4047	153	9	increase	increase	NOUN
hassl-4047	153	10	,	,	PUNCT
hassl-4047	153	11	and	and	CCONJ
hassl-4047	153	12	2021	2021	NUM
hassl-4047	153	13	saw	see	VERB
hassl-4047	153	14	a	a	DET
hassl-4047	153	15	rise	rise	NOUN
hassl-4047	153	16	in	in	ADP
hassl-4047	153	17	income	income	NOUN
hassl-4047	153	18	compared	compare	VERB
hassl-4047	153	19	to	to	ADP
hassl-4047	153	20	the	the	DET
hassl-4047	153	21	previous	previous	ADJ
hassl-4047	153	22	year	year	NOUN
hassl-4047	153	23	.	.	PUNCT
hassl-4047	154	1	the	the	DET
hassl-4047	154	2	external	external	ADJ
hassl-4047	154	3	audit	audit	NOUN
hassl-4047	154	4	gives	give	VERB
hassl-4047	154	5	reflection	reflection	NOUN
hassl-4047	154	6	also	also	ADV
hassl-4047	154	7	in	in	ADP
hassl-4047	154	8	the	the	DET
hassl-4047	154	9	field	field	NOUN
hassl-4047	154	10	of	of	ADP
hassl-4047	154	11	the	the	DET
hassl-4047	154	12	public	public	ADJ
hassl-4047	154	13	debt	debt	NOUN
hassl-4047	154	14	,	,	PUNCT
hassl-4047	154	15	as	as	SCONJ
hassl-4047	154	16	is	be	AUX
hassl-4047	154	17	mentioned	mention	VERB
hassl-4047	154	18	in	in	ADP
hassl-4047	154	19	the	the	DET
hassl-4047	154	20	report	report	NOUN
hassl-4047	154	21	cited	cite	VERB
hassl-4047	154	22	above	above	ADV
hassl-4047	154	23	.	.	PUNCT
hassl-4047	155	1	in	in	ADP
hassl-4047	155	2	this	this	DET
hassl-4047	155	3	study	study	NOUN
hassl-4047	155	4	,	,	PUNCT
hassl-4047	155	5	the	the	DET
hassl-4047	155	6	national	national	ADJ
hassl-4047	155	7	audit	audit	NOUN
hassl-4047	155	8	office	office	NOUN
hassl-4047	155	9	has	have	AUX
hassl-4047	155	10	identified	identify	VERB
hassl-4047	155	11	inefficiencies	inefficiency	NOUN
hassl-4047	155	12	in	in	ADP
hassl-4047	155	13	the	the	DET
hassl-4047	155	14	use	use	NOUN
hassl-4047	155	15	of	of	ADP
hassl-4047	155	16	funds	fund	NOUN
hassl-4047	155	17	received	receive	VERB
hassl-4047	155	18	as	as	ADP
hassl-4047	155	19	external	external	ADJ
hassl-4047	155	20	loans	loan	NOUN
hassl-4047	155	21	.	.	PUNCT
hassl-4047	156	1	the	the	DET
hassl-4047	156	2	reasons	reason	NOUN
hassl-4047	156	3	behind	behind	ADP
hassl-4047	156	4	result	result	NOUN
hassl-4047	156	5	of	of	ADP
hassl-4047	156	6	problems	problem	NOUN
hassl-4047	156	7	with	with	ADP
hassl-4047	156	8	expropriation	expropriation	NOUN
hassl-4047	156	9	of	of	ADP
hassl-4047	156	10	infrastructure	infrastructure	NOUN
hassl-4047	156	11	projects	project	NOUN
hassl-4047	156	12	,	,	PUNCT
hassl-4047	156	13	budget	budget	NOUN
hassl-4047	156	14	allocations	allocation	NOUN
hassl-4047	156	15	not	not	PART
hassl-4047	156	16	harmonized	harmonize	VERB
hassl-4047	156	17	with	with	ADP
hassl-4047	156	18	the	the	DET
hassl-4047	156	19	dynamics	dynamic	NOUN
hassl-4047	156	20	of	of	ADP
hassl-4047	156	21	the	the	DET
hassl-4047	156	22	project	project	NOUN
hassl-4047	156	23	,	,	PUNCT
hassl-4047	156	24	difficulties	difficulty	NOUN
hassl-4047	156	25	in	in	ADP
hassl-4047	156	26	consolidating	consolidate	VERB
hassl-4047	156	27	project	project	NOUN
hassl-4047	156	28	-	-	PUNCT
hassl-4047	156	29	implementing	implement	VERB
hassl-4047	156	30	units	unit	NOUN
hassl-4047	156	31	in	in	ADP
hassl-4047	156	32	the	the	DET
hassl-4047	156	33	process	process	NOUN
hassl-4047	156	34	of	of	ADP
hassl-4047	156	35	staff	staff	NOUN
hassl-4047	156	36	recruitment	recruitment	NOUN
hassl-4047	156	37	and	and	CCONJ
hassl-4047	156	38	retention	retention	NOUN
hassl-4047	156	39	,	,	PUNCT
hassl-4047	156	40	and	and	CCONJ
hassl-4047	156	41	introducing	introduce	VERB
hassl-4047	156	42	some	some	DET
hassl-4047	156	43	projects	project	NOUN
hassl-4047	156	44	into	into	ADP
hassl-4047	156	45	the	the	DET
hassl-4047	156	46	budget	budget	NOUN
hassl-4047	156	47	to	to	PART
hassl-4047	156	48	which	which	PRON
hassl-4047	156	49	loan	loan	NOUN
hassl-4047	156	50	agreements	agreement	NOUN
hassl-4047	156	51	were	be	AUX
hassl-4047	156	52	not	not	PART
hassl-4047	156	53	ratified	ratify	VERB
hassl-4047	156	54	in	in	ADP
hassl-4047	156	55	the	the	DET
hassl-4047	156	56	assembly	assembly	NOUN
hassl-4047	156	57	,	,	PUNCT
hassl-4047	156	58	as	as	ADV
hassl-4047	156	59	well	well	ADV
hassl-4047	156	60	as	as	ADP
hassl-4047	156	61	the	the	DET
hassl-4047	156	62	effects	effect	NOUN
hassl-4047	156	63	caused	cause	VERB
hassl-4047	156	64	by	by	ADP
hassl-4047	156	65	the	the	DET
hassl-4047	156	66	covid-19	covid-19	PROPN
hassl-4047	156	67	pandemic	pandemic	ADJ
hassl-4047	156	68	(	(	PUNCT
hassl-4047	156	69	national	national	ADJ
hassl-4047	156	70	audit	audit	NOUN
hassl-4047	156	71	office	office	NOUN
hassl-4047	156	72	,	,	PUNCT
hassl-4047	156	73	2021b	2021b	NUM
hassl-4047	156	74	)	)	PUNCT
hassl-4047	156	75	.	.	PUNCT
hassl-4047	157	1	the	the	DET
hassl-4047	157	2	report	report	NOUN
hassl-4047	157	3	also	also	ADV
hassl-4047	157	4	evaluates	evaluate	VERB
hassl-4047	157	5	the	the	DET
hassl-4047	157	6	inadequate	inadequate	ADJ
hassl-4047	157	7	classification	classification	NOUN
hassl-4047	157	8	of	of	ADP
hassl-4047	157	9	expenses	expense	NOUN
hassl-4047	157	10	where	where	SCONJ
hassl-4047	157	11	,	,	PUNCT
hassl-4047	157	12	among	among	ADP
hassl-4047	157	13	others	other	NOUN
hassl-4047	157	14	,	,	PUNCT
hassl-4047	157	15	it	it	PRON
hassl-4047	157	16	is	be	AUX
hassl-4047	157	17	considered	consider	VERB
hassl-4047	157	18	that	that	SCONJ
hassl-4047	157	19	despite	despite	SCONJ
hassl-4047	157	20	the	the	DET
hassl-4047	157	21	improvements	improvement	NOUN
hassl-4047	157	22	from	from	ADP
hassl-4047	157	23	previous	previous	ADJ
hassl-4047	157	24	years	year	NOUN
hassl-4047	157	25	and	and	CCONJ
hassl-4047	157	26	during	during	ADP
hassl-4047	157	27	2021	2021	NUM
hassl-4047	157	28	,	,	PUNCT
hassl-4047	157	29	13,150	13,150	NUM
hassl-4047	157	30	,	,	PUNCT
hassl-4047	157	31	923	923	NUM
hassl-4047	157	32	€	€	NOUN
hassl-4047	157	33	of	of	ADP
hassl-4047	157	34	payments	payment	NOUN
hassl-4047	157	35	classified	classify	VERB
hassl-4047	157	36	in	in	ADP
hassl-4047	157	37	inadequate	inadequate	ADJ
hassl-4047	157	38	categories	category	NOUN
hassl-4047	157	39	of	of	ADP
hassl-4047	157	40	expenses	expense	NOUN
hassl-4047	157	41	were	be	AUX
hassl-4047	157	42	identified	identify	VERB
hassl-4047	157	43	,	,	PUNCT
hassl-4047	157	44	of	of	ADP
hassl-4047	157	45	which	which	PRON
hassl-4047	157	46	€	€	SYM
hassl-4047	157	47	9,327,936	9,327,936	NUM
hassl-4047	157	48	were	be	AUX
hassl-4047	157	49	as	as	ADP
hassl-4047	157	50	a	a	DET
hassl-4047	157	51	result	result	NOUN
hassl-4047	157	52	of	of	ADP
hassl-4047	157	53	budgeting	budget	VERB
hassl-4047	157	54	not	not	PART
hassl-4047	157	55	being	be	AUX
hassl-4047	157	56	adequate	adequate	ADJ
hassl-4047	157	57	,	,	PUNCT
hassl-4047	157	58	since	since	SCONJ
hassl-4047	157	59	€	€	SYM
hassl-4047	157	60	3,822,987	3,822,987	NUM
hassl-4047	157	61	were	be	AUX
hassl-4047	157	62	the	the	DET
hassl-4047	157	63	result	result	NOUN
hassl-4047	157	64	of	of	ADP
hassl-4047	157	65	court	court	NOUN
hassl-4047	157	66	decisions	decision	NOUN
hassl-4047	157	67	and	and	CCONJ
hassl-4047	157	68	influenced	influence	VERB
hassl-4047	157	69	by	by	ADP
hassl-4047	157	70	the	the	DET
hassl-4047	157	71	obs	obs	NOUN
hassl-4047	157	72	themselves	themselves	PRON
hassl-4047	157	73	.	.	PUNCT
hassl-4047	158	1	the	the	DET
hassl-4047	158	2	significance	significance	NOUN
hassl-4047	158	3	of	of	ADP
hassl-4047	158	4	external	external	ADJ
hassl-4047	158	5	audits	audits	NOUN
hassl-4047	158	6	in	in	ADP
hassl-4047	158	7	the	the	DET
hassl-4047	158	8	management	management	NOUN
hassl-4047	158	9	of	of	ADP
hassl-4047	158	10	public	public	ADJ
hassl-4047	158	11	funds	fund	NOUN
hassl-4047	158	12	and	and	CCONJ
hassl-4047	158	13	their	their	PRON
hassl-4047	158	14	effect	effect	NOUN
hassl-4047	158	15	on	on	ADP
hassl-4047	158	16	economic	economic	ADJ
hassl-4047	158	17	growth	growth	NOUN
hassl-4047	158	18	are	be	AUX
hassl-4047	158	19	emphasized	emphasize	VERB
hassl-4047	158	20	in	in	ADP
hassl-4047	158	21	the	the	DET
hassl-4047	158	22	organization	organization	NOUN
hassl-4047	158	23	for	for	ADP
hassl-4047	158	24	economic	economic	ADJ
hassl-4047	158	25	co	co	NOUN
hassl-4047	158	26	-	-	NOUN
hassl-4047	158	27	operation	operation	NOUN
hassl-4047	158	28	and	and	CCONJ
hassl-4047	158	29	development	development	NOUN
hassl-4047	158	30	(	(	PUNCT
hassl-4047	158	31	oecd	oecd	PROPN
hassl-4047	158	32	)	)	PUNCT
hassl-4047	158	33	study	study	NOUN
hassl-4047	158	34	.	.	PUNCT
hassl-4047	159	1	these	these	DET
hassl-4047	159	2	audits	audit	NOUN
hassl-4047	159	3	are	be	AUX
hassl-4047	159	4	managed	manage	VERB
hassl-4047	159	5	by	by	ADP
hassl-4047	159	6	supreme	supreme	ADJ
hassl-4047	159	7	audit	audit	PROPN
hassl-4047	159	8	institutions	institution	NOUN
hassl-4047	159	9	(	(	PUNCT
hassl-4047	159	10	sais	sais	PROPN
hassl-4047	159	11	)	)	PUNCT
hassl-4047	159	12	,	,	PUNCT
hassl-4047	159	13	which	which	PRON
hassl-4047	159	14	also	also	ADV
hassl-4047	159	15	find	find	VERB
hassl-4047	159	16	inefficiencies	inefficiency	NOUN
hassl-4047	159	17	,	,	PUNCT
hassl-4047	159	18	guarantee	guarantee	VERB
hassl-4047	159	19	appropriate	appropriate	ADJ
hassl-4047	159	20	oversight	oversight	NOUN
hassl-4047	159	21	,	,	PUNCT
hassl-4047	159	22	and	and	CCONJ
hassl-4047	159	23	suggest	suggest	VERB
hassl-4047	159	24	ways	way	NOUN
hassl-4047	159	25	to	to	PART
hassl-4047	159	26	enhance	enhance	VERB
hassl-4047	159	27	government	government	NOUN
hassl-4047	159	28	operations	operation	NOUN
hassl-4047	159	29	(	(	PUNCT
hassl-4047	159	30	hegarty	hegarty	PROPN
hassl-4047	159	31	&	&	CCONJ
hassl-4047	159	32	musonda	musonda	PROPN
hassl-4047	159	33	,	,	PUNCT
hassl-4047	159	34	2011	2011	NUM
hassl-4047	159	35	)	)	PUNCT
hassl-4047	159	36	.	.	PUNCT
hassl-4047	160	1	nonetheless	nonetheless	ADV
hassl-4047	160	2	,	,	PUNCT
hassl-4047	160	3	budgets	budget	NOUN
hassl-4047	160	4	and	and	CCONJ
hassl-4047	160	5	the	the	DET
hassl-4047	160	6	fiscal	fiscal	ADJ
hassl-4047	160	7	forecasts	forecast	NOUN
hassl-4047	160	8	that	that	PRON
hassl-4047	160	9	support	support	VERB
hassl-4047	160	10	them	they	PRON
hassl-4047	160	11	should	should	AUX
hassl-4047	160	12	offer	offer	VERB
hassl-4047	160	13	a	a	DET
hassl-4047	160	14	transparent	transparent	ADJ
hassl-4047	160	15	declaration	declaration	NOUN
hassl-4047	160	16	of	of	ADP
hassl-4047	160	17	the	the	DET
hassl-4047	160	18	government	government	NOUN
hassl-4047	160	19	's	's	PART
hassl-4047	160	20	policy	policy	NOUN
hassl-4047	160	21	and	and	CCONJ
hassl-4047	160	22	budgetary	budgetary	ADJ
hassl-4047	160	23	goals	goal	NOUN
hassl-4047	160	24	in	in	ADP
hassl-4047	160	25	addition	addition	NOUN
hassl-4047	160	26	to	to	ADP
hassl-4047	160	27	thorough	thorough	ADJ
hassl-4047	160	28	,	,	PUNCT
hassl-4047	160	29	accurate	accurate	ADJ
hassl-4047	160	30	,	,	PUNCT
hassl-4047	160	31	and	and	CCONJ
hassl-4047	160	32	timely	timely	ADJ
hassl-4047	160	33	estimates	estimate	NOUN
hassl-4047	160	34	of	of	ADP
hassl-4047	160	35	how	how	SCONJ
hassl-4047	160	36	the	the	DET
hassl-4047	160	37	public	public	ADJ
hassl-4047	160	38	finances	finance	NOUN
hassl-4047	160	39	will	will	AUX
hassl-4047	160	40	change	change	VERB
hassl-4047	160	41	over	over	ADP
hassl-4047	160	42	time	time	NOUN
hassl-4047	160	43	.	.	PUNCT
hassl-4047	161	1	on	on	ADP
hassl-4047	161	2	the	the	DET
hassl-4047	161	3	other	other	ADJ
hassl-4047	161	4	hand	hand	NOUN
hassl-4047	161	5	,	,	PUNCT
hassl-4047	161	6	fiscal	fiscal	ADJ
hassl-4047	161	7	reports	report	NOUN
hassl-4047	161	8	need	need	VERB
hassl-4047	161	9	to	to	PART
hassl-4047	161	10	offer	offer	VERB
hassl-4047	161	11	a	a	DET
hassl-4047	161	12	thorough	thorough	ADJ
hassl-4047	161	13	,	,	PUNCT
hassl-4047	161	14	pertinent	pertinent	ADJ
hassl-4047	161	15	,	,	PUNCT
hassl-4047	161	16	timely	timely	ADJ
hassl-4047	161	17	,	,	PUNCT
hassl-4047	161	18	and	and	CCONJ
hassl-4047	161	19	trustworthy	trustworthy	ADJ
hassl-4047	161	20	summary	summary	NOUN
hassl-4047	161	21	of	of	ADP
hassl-4047	161	22	the	the	DET
hassl-4047	161	23	government	government	NOUN
hassl-4047	161	24	's	's	PART
hassl-4047	161	25	financial	financial	ADJ
hassl-4047	161	26	status	status	NOUN
hassl-4047	161	27	and	and	CCONJ
hassl-4047	161	28	performance	performance	NOUN
hassl-4047	161	29	(	(	PUNCT
hassl-4047	161	30	oecd	oecd	PROPN
hassl-4047	161	31	,	,	PUNCT
hassl-4047	161	32	2017	2017	NUM
hassl-4047	161	33	)	)	PUNCT
hassl-4047	161	34	.	.	PUNCT
hassl-4047	162	1	increased	increase	VERB
hassl-4047	162	2	openness	openness	NOUN
hassl-4047	162	3	makes	make	VERB
hassl-4047	162	4	it	it	PRON
hassl-4047	162	5	possible	possible	ADJ
hassl-4047	162	6	for	for	SCONJ
hassl-4047	162	7	interested	interested	ADJ
hassl-4047	162	8	parties	party	NOUN
hassl-4047	162	9	to	to	PART
hassl-4047	162	10	assess	assess	VERB
hassl-4047	162	11	fiscal	fiscal	ADJ
hassl-4047	162	12	policy	policy	NOUN
hassl-4047	162	13	and	and	CCONJ
hassl-4047	162	14	determine	determine	VERB
hassl-4047	162	15	whether	whether	SCONJ
hassl-4047	162	16	or	or	CCONJ
hassl-4047	162	17	not	not	PART
hassl-4047	162	18	public	public	ADJ
hassl-4047	162	19	funds	fund	NOUN
hassl-4047	162	20	are	be	AUX
hassl-4047	162	21	being	be	AUX
hassl-4047	162	22	spent	spend	VERB
hassl-4047	162	23	effectively	effectively	ADV
hassl-4047	162	24	and	and	CCONJ
hassl-4047	162	25	in	in	ADP
hassl-4047	162	26	line	line	NOUN
hassl-4047	162	27	with	with	ADP
hassl-4047	162	28	the	the	DET
hassl-4047	162	29	nation	nation	NOUN
hassl-4047	162	30	's	's	PART
hassl-4047	162	31	major	major	ADJ
hassl-4047	162	32	social	social	ADJ
hassl-4047	162	33	and	and	CCONJ
hassl-4047	162	34	development	development	NOUN
hassl-4047	162	35	goals	goal	NOUN
hassl-4047	162	36	(	(	PUNCT
hassl-4047	162	37	pefa	pefa	PROPN
hassl-4047	162	38	secretariat	secretariat	NOUN
hassl-4047	162	39	,	,	PUNCT
hassl-4047	162	40	2018	2018	NUM
hassl-4047	162	41	)	)	PUNCT
hassl-4047	162	42	.	.	PUNCT
hassl-4047	163	1	based	base	VERB
hassl-4047	163	2	on	on	ADP
hassl-4047	163	3	report	report	NOUN
hassl-4047	163	4	of	of	ADP
hassl-4047	163	5	the	the	DET
hassl-4047	163	6	the	the	DET
hassl-4047	163	7	world	world	PROPN
hassl-4047	163	8	bank	bank	PROPN
hassl-4047	163	9	(	(	PUNCT
hassl-4047	163	10	2013	2013	NUM
hassl-4047	163	11	):	):	PUNCT
hassl-4047	163	12	”	"	PUNCT
hassl-4047	163	13	external	external	ADJ
hassl-4047	163	14	audit	audit	NOUN
hassl-4047	163	15	impact	impact	NOUN
hassl-4047	163	16	on	on	ADP
hassl-4047	163	17	improvement	improvement	NOUN
hassl-4047	163	18	of	of	ADP
hassl-4047	163	19	public	public	ADJ
hassl-4047	163	20	financial	financial	ADJ
hassl-4047	163	21	management	management	NOUN
hassl-4047	163	22	.	.	PUNCT
hassl-4047	164	1	in	in	ADP
hassl-4047	164	2	this	this	DET
hassl-4047	164	3	way	way	NOUN
hassl-4047	164	4	,	,	PUNCT
hassl-4047	164	5	improved	improve	VERB
hassl-4047	164	6	public	public	ADJ
hassl-4047	164	7	financial	financial	ADJ
hassl-4047	164	8	management	management	NOUN
hassl-4047	164	9	lies	lie	VERB
hassl-4047	164	10	at	at	ADP
hassl-4047	164	11	the	the	DET
hassl-4047	164	12	core	core	NOUN
hassl-4047	164	13	of	of	ADP
hassl-4047	164	14	good	good	ADJ
hassl-4047	164	15	governance	governance	NOUN
hassl-4047	164	16	and	and	CCONJ
hassl-4047	164	17	is	be	AUX
hassl-4047	164	18	crucial	crucial	ADJ
hassl-4047	164	19	to	to	ADP
hassl-4047	164	20	economic	economic	ADJ
hassl-4047	164	21	development	development	NOUN
hassl-4047	164	22	,	,	PUNCT
hassl-4047	164	23	boosting	boost	VERB
hassl-4047	164	24	shared	shared	ADJ
hassl-4047	164	25	prosperity	prosperity	NOUN
hassl-4047	164	26	,	,	PUNCT
hassl-4047	164	27	and	and	CCONJ
hassl-4047	164	28	ending	end	VERB
hassl-4047	164	29	extreme	extreme	ADJ
hassl-4047	164	30	poverty	poverty	NOUN
hassl-4047	164	31	.	.	PUNCT
hassl-4047	164	32	”	"	PUNCT
hassl-4047	165	1	3	3	NUM
hassl-4047	165	2	.	.	X
hassl-4047	165	3	research	research	NOUN
hassl-4047	165	4	methodology	methodology	NOUN
hassl-4047	165	5	this	this	DET
hassl-4047	165	6	section	section	NOUN
hassl-4047	165	7	explains	explain	VERB
hassl-4047	165	8	the	the	DET
hassl-4047	165	9	research	research	NOUN
hassl-4047	165	10	method	method	NOUN
hassl-4047	165	11	used	use	VERB
hassl-4047	165	12	in	in	ADP
hassl-4047	165	13	this	this	DET
hassl-4047	165	14	study	study	NOUN
hassl-4047	165	15	.	.	PUNCT
hassl-4047	166	1	it	it	PRON
hassl-4047	166	2	includes	include	VERB
hassl-4047	166	3	a	a	DET
hassl-4047	166	4	description	description	NOUN
hassl-4047	166	5	of	of	ADP
hassl-4047	166	6	the	the	DET
hassl-4047	166	7	study	study	NOUN
hassl-4047	166	8	population	population	NOUN
hassl-4047	166	9	,	,	PUNCT
hassl-4047	166	10	sample	sample	NOUN
hassl-4047	166	11	size	size	NOUN
hassl-4047	166	12	and	and	CCONJ
hassl-4047	166	13	method	method	NOUN
hassl-4047	166	14	,	,	PUNCT
hassl-4047	166	15	research	research	NOUN
hassl-4047	166	16	strategy	strategy	NOUN
hassl-4047	166	17	,	,	PUNCT
hassl-4047	166	18	and	and	CCONJ
hassl-4047	166	19	tools	tool	NOUN
hassl-4047	166	20	used	use	VERB
hassl-4047	166	21	for	for	ADP
hassl-4047	166	22	data	data	NOUN
hassl-4047	166	23	collection	collection	NOUN
hassl-4047	166	24	.	.	PUNCT
hassl-4047	167	1	the	the	DET
hassl-4047	167	2	impact	impact	NOUN
hassl-4047	167	3	of	of	ADP
hassl-4047	167	4	external	external	ADJ
hassl-4047	167	5	audit	audit	NOUN
hassl-4047	167	6	on	on	ADP
hassl-4047	167	7	economic	economic	ADJ
hassl-4047	167	8	growth	growth	NOUN
hassl-4047	167	9	is	be	AUX
hassl-4047	167	10	analyzed	analyze	VERB
hassl-4047	167	11	in	in	ADP
hassl-4047	167	12	this	this	DET
hassl-4047	167	13	study	study	NOUN
hassl-4047	167	14	using	use	VERB
hassl-4047	167	15	vector	vector	NOUN
hassl-4047	167	16	autoregressive	autoregressive	ADJ
hassl-4047	167	17	(	(	PUNCT
hassl-4047	167	18	var	var	NOUN
hassl-4047	167	19	)	)	PUNCT
hassl-4047	167	20	and	and	CCONJ
hassl-4047	167	21	ordinary	ordinary	ADJ
hassl-4047	167	22	least	least	ADJ
hassl-4047	167	23	squares	square	NOUN
hassl-4047	167	24	(	(	PUNCT
hassl-4047	167	25	ols	ol	NOUN
hassl-4047	167	26	)	)	PUNCT
hassl-4047	167	27	econometric	econometric	ADJ
hassl-4047	167	28	models	model	NOUN
hassl-4047	167	29	.	.	PUNCT
hassl-4047	168	1	the	the	DET
hassl-4047	168	2	ols	ol	NOUN
hassl-4047	168	3	(	(	PUNCT
hassl-4047	168	4	ordinary	ordinary	ADJ
hassl-4047	168	5	least	least	ADJ
hassl-4047	168	6	squares	square	NOUN
hassl-4047	168	7	)	)	PUNCT
hassl-4047	168	8	method	method	NOUN
hassl-4047	168	9	estimates	estimate	VERB
hassl-4047	168	10	the	the	DET
hassl-4047	168	11	influence	influence	NOUN
hassl-4047	168	12	of	of	ADP
hassl-4047	168	13	independent	independent	ADJ
hassl-4047	168	14	variables	variable	NOUN
hassl-4047	168	15	on	on	ADP
hassl-4047	168	16	the	the	DET
hassl-4047	168	17	dependent	dependent	ADJ
hassl-4047	168	18	variable	variable	NOUN
hassl-4047	168	19	.	.	PUNCT
hassl-4047	169	1	it	it	PRON
hassl-4047	169	2	is	be	AUX
hassl-4047	169	3	an	an	DET
hassl-4047	169	4	econometric	econometric	ADJ
hassl-4047	169	5	method	method	NOUN
hassl-4047	169	6	used	use	VERB
hassl-4047	169	7	to	to	PART
hassl-4047	169	8	analyze	analyze	VERB
hassl-4047	169	9	how	how	SCONJ
hassl-4047	169	10	one	one	NUM
hassl-4047	169	11	or	or	CCONJ
hassl-4047	169	12	more	more	ADJ
hassl-4047	169	13	factors	factor	NOUN
hassl-4047	169	14	,	,	PUNCT
hassl-4047	169	15	known	know	VERB
hassl-4047	169	16	as	as	ADP
hassl-4047	169	17	independent	independent	ADJ
hassl-4047	169	18	variables	variable	NOUN
hassl-4047	169	19	,	,	PUNCT
hassl-4047	169	20	affect	affect	VERB
hassl-4047	169	21	the	the	DET
hassl-4047	169	22	dependent	dependent	ADJ
hassl-4047	169	23	variable	variable	NOUN
hassl-4047	169	24	.	.	PUNCT
hassl-4047	170	1	according	accord	VERB
hassl-4047	170	2	to	to	ADP
hassl-4047	170	3	zgouva	zgouva	PROPN
hassl-4047	170	4	et	et	PROPN
hassl-4047	170	5	al	al	PROPN
hassl-4047	170	6	.	.	PROPN
hassl-4047	171	1	(	(	PUNCT
hassl-4047	171	2	2018	2018	NUM
hassl-4047	171	3	)	)	PUNCT
hassl-4047	171	4	,	,	PUNCT
hassl-4047	171	5	ordinary	ordinary	ADJ
hassl-4047	171	6	least	least	ADJ
hassl-4047	171	7	squares	square	NOUN
hassl-4047	171	8	(	(	PUNCT
hassl-4047	171	9	ols	ol	NOUN
hassl-4047	171	10	)	)	PUNCT
hassl-4047	171	11	models	model	NOUN
hassl-4047	171	12	are	be	AUX
hassl-4047	171	13	based	base	VERB
hassl-4047	171	14	on	on	ADP
hassl-4047	171	15	a	a	DET
hassl-4047	171	16	model	model	NOUN
hassl-4047	171	17	that	that	PRON
hassl-4047	171	18	fits	fit	VERB
hassl-4047	171	19	the	the	DET
hassl-4047	171	20	relationship	relationship	NOUN
hassl-4047	171	21	between	between	ADP
hassl-4047	171	22	one	one	NUM
hassl-4047	171	23	or	or	CCONJ
hassl-4047	171	24	more	more	ADJ
hassl-4047	171	25	explanatory	explanatory	ADJ
hassl-4047	171	26	variables	variable	NOUN
hassl-4047	171	27	and	and	CCONJ
hassl-4047	171	28	a	a	DET
hassl-4047	171	29	continuous	continuous	ADJ
hassl-4047	171	30	(	(	PUNCT
hassl-4047	171	31	or	or	CCONJ
hassl-4047	171	32	at	at	ADP
hassl-4047	171	33	least	least	ADJ
hassl-4047	171	34	interval	interval	NOUN
hassl-4047	171	35	)	)	PUNCT
hassl-4047	171	36	variable	variable	NOUN
hassl-4047	171	37	,	,	PUNCT
hassl-4047	171	38	humanities	humanity	NOUN
hassl-4047	171	39	and	and	CCONJ
hassl-4047	171	40	social	social	ADJ
hassl-4047	171	41	sciences	science	NOUN
hassl-4047	171	42	letters	letter	NOUN
hassl-4047	171	43	,	,	PUNCT
hassl-4047	171	44	2025	2025	NUM
hassl-4047	171	45	,	,	PUNCT
hassl-4047	171	46	13(1	13(1	NUM
hassl-4047	171	47	):	):	PUNCT
hassl-4047	171	48	200	200	NUM
hassl-4047	171	49	-	-	SYM
hassl-4047	171	50	213	213	NUM
hassl-4047	171	51	206	206	NUM
hassl-4047	171	52	©	©	PROPN
hassl-4047	171	53	2025	2025	NUM
hassl-4047	171	54	conscientia	conscientia	PROPN
hassl-4047	171	55	beam	beam	PROPN
hassl-4047	171	56	.	.	PUNCT
hassl-4047	172	1	all	all	DET
hassl-4047	172	2	rights	right	NOUN
hassl-4047	172	3	reserved	reserve	VERB
hassl-4047	172	4	.	.	PUNCT
hassl-4047	173	1	minimizing	minimize	VERB
hassl-4047	173	2	the	the	DET
hassl-4047	173	3	sum	sum	NOUN
hassl-4047	173	4	of	of	ADP
hassl-4047	173	5	squared	square	VERB
hassl-4047	173	6	errors	error	NOUN
hassl-4047	173	7	.	.	PUNCT
hassl-4047	174	1	the	the	DET
hassl-4047	174	2	error	error	NOUN
hassl-4047	174	3	is	be	AUX
hassl-4047	174	4	the	the	DET
hassl-4047	174	5	difference	difference	NOUN
hassl-4047	174	6	between	between	ADP
hassl-4047	174	7	the	the	DET
hassl-4047	174	8	actual	actual	ADJ
hassl-4047	174	9	and	and	CCONJ
hassl-4047	174	10	predicted	predict	VERB
hassl-4047	174	11	value	value	NOUN
hassl-4047	174	12	of	of	ADP
hassl-4047	174	13	the	the	DET
hassl-4047	174	14	outcome	outcome	NOUN
hassl-4047	174	15	variable	variable	NOUN
hassl-4047	174	16	.	.	PUNCT
hassl-4047	175	1	linear	linear	PROPN
hassl-4047	175	2	regression	regression	NOUN
hassl-4047	175	3	,	,	PUNCT
hassl-4047	175	4	the	the	DET
hassl-4047	175	5	most	most	ADV
hassl-4047	175	6	common	common	ADJ
hassl-4047	175	7	analytical	analytical	ADJ
hassl-4047	175	8	method	method	NOUN
hassl-4047	175	9	that	that	PRON
hassl-4047	175	10	uses	use	VERB
hassl-4047	175	11	ols	ol	NOUN
hassl-4047	175	12	,	,	PUNCT
hassl-4047	175	13	can	can	AUX
hassl-4047	175	14	work	work	VERB
hassl-4047	175	15	with	with	ADP
hassl-4047	175	16	a	a	DET
hassl-4047	175	17	single	single	ADJ
hassl-4047	175	18	predictor	predictor	NOUN
hassl-4047	175	19	variable	variable	NOUN
hassl-4047	175	20	or	or	CCONJ
hassl-4047	175	21	multiple	multiple	ADJ
hassl-4047	175	22	variables	variable	NOUN
hassl-4047	175	23	.	.	PUNCT
hassl-4047	176	1	furthermore	furthermore	ADV
hassl-4047	176	2	,	,	PUNCT
hassl-4047	176	3	the	the	DET
hassl-4047	176	4	study	study	NOUN
hassl-4047	176	5	shows	show	VERB
hassl-4047	176	6	that	that	SCONJ
hassl-4047	176	7	the	the	DET
hassl-4047	176	8	ols	ol	NOUN
hassl-4047	176	9	method	method	NOUN
hassl-4047	176	10	is	be	AUX
hassl-4047	176	11	used	use	VERB
hassl-4047	176	12	to	to	PART
hassl-4047	176	13	estimate	estimate	VERB
hassl-4047	176	14	the	the	DET
hassl-4047	176	15	parameters	parameter	NOUN
hassl-4047	176	16	β0	β0	ADV
hassl-4047	176	17	and	and	CCONJ
hassl-4047	176	18	β1	β1	PROPN
hassl-4047	176	19	.	.	PUNCT
hassl-4047	177	1	this	this	DET
hassl-4047	177	2	type	type	NOUN
hassl-4047	177	3	of	of	ADP
hassl-4047	177	4	multivariate	multivariate	NOUN
hassl-4047	177	5	time	time	NOUN
hassl-4047	177	6	series	series	PROPN
hassl-4047	177	7	model	model	PROPN
hassl-4047	177	8	connects	connect	VERB
hassl-4047	177	9	current	current	ADJ
hassl-4047	177	10	observations	observation	NOUN
hassl-4047	177	11	of	of	ADP
hassl-4047	177	12	a	a	DET
hassl-4047	177	13	variable	variable	NOUN
hassl-4047	177	14	to	to	ADP
hassl-4047	177	15	its	its	PRON
hassl-4047	177	16	historical	historical	ADJ
hassl-4047	177	17	data	datum	NOUN
hassl-4047	177	18	as	as	ADV
hassl-4047	177	19	well	well	ADV
hassl-4047	177	20	as	as	ADP
hassl-4047	177	21	to	to	ADP
hassl-4047	177	22	historical	historical	ADJ
hassl-4047	177	23	observations	observation	NOUN
hassl-4047	177	24	of	of	ADP
hassl-4047	177	25	other	other	ADJ
hassl-4047	177	26	variables	variable	NOUN
hassl-4047	177	27	in	in	ADP
hassl-4047	177	28	the	the	DET
hassl-4047	177	29	system	system	NOUN
hassl-4047	177	30	.	.	PUNCT
hassl-4047	178	1	it	it	PRON
hassl-4047	178	2	is	be	AUX
hassl-4047	178	3	called	call	VERB
hassl-4047	178	4	a	a	DET
hassl-4047	178	5	vector	vector	NOUN
hassl-4047	178	6	autoregressive	autoregressive	ADJ
hassl-4047	178	7	(	(	PUNCT
hassl-4047	178	8	var	var	NOUN
hassl-4047	178	9	)	)	PUNCT
hassl-4047	178	10	model	model	NOUN
hassl-4047	178	11	(	(	PUNCT
hassl-4047	178	12	eric	eric	PROPN
hassl-4047	178	13	,	,	PUNCT
hassl-4047	178	14	2021	2021	NUM
hassl-4047	178	15	)	)	PUNCT
hassl-4047	178	16	.	.	PUNCT
hassl-4047	179	1	vector	vector	NOUN
hassl-4047	179	2	autoregressive	autoregressive	ADJ
hassl-4047	179	3	(	(	PUNCT
hassl-4047	179	4	var	var	NOUN
hassl-4047	179	5	)	)	PUNCT
hassl-4047	179	6	models	model	NOUN
hassl-4047	179	7	are	be	AUX
hassl-4047	179	8	used	use	VERB
hassl-4047	179	9	for	for	ADP
hassl-4047	179	10	multivariate	multivariate	NOUN
hassl-4047	179	11	time	time	NOUN
hassl-4047	179	12	series	series	NOUN
hassl-4047	179	13	,	,	PUNCT
hassl-4047	179	14	and	and	CCONJ
hassl-4047	179	15	each	each	DET
hassl-4047	179	16	variable	variable	NOUN
hassl-4047	179	17	in	in	ADP
hassl-4047	179	18	a	a	DET
hassl-4047	179	19	var	var	NOUN
hassl-4047	179	20	model	model	NOUN
hassl-4047	179	21	is	be	AUX
hassl-4047	179	22	a	a	DET
hassl-4047	179	23	linear	linear	ADJ
hassl-4047	179	24	function	function	NOUN
hassl-4047	179	25	of	of	ADP
hassl-4047	179	26	its	its	PRON
hassl-4047	179	27	own	own	ADJ
hassl-4047	179	28	past	past	ADJ
hassl-4047	179	29	lags	lag	NOUN
hassl-4047	179	30	and	and	CCONJ
hassl-4047	179	31	the	the	DET
hassl-4047	179	32	past	past	ADJ
hassl-4047	179	33	lags	lag	NOUN
hassl-4047	179	34	of	of	ADP
hassl-4047	179	35	other	other	ADJ
hassl-4047	179	36	variables	variable	NOUN
hassl-4047	179	37	(	(	PUNCT
hassl-4047	179	38	pennstate	pennstate	NOUN
hassl-4047	179	39	,	,	PUNCT
hassl-4047	179	40	2023	2023	NUM
hassl-4047	179	41	)	)	PUNCT
hassl-4047	179	42	.	.	PUNCT
hassl-4047	180	1	many	many	ADJ
hassl-4047	180	2	studies	study	NOUN
hassl-4047	180	3	are	be	AUX
hassl-4047	180	4	currently	currently	ADV
hassl-4047	180	5	being	be	AUX
hassl-4047	180	6	conducted	conduct	VERB
hassl-4047	180	7	to	to	PART
hassl-4047	180	8	build	build	VERB
hassl-4047	180	9	these	these	DET
hassl-4047	180	10	models	model	NOUN
hassl-4047	180	11	,	,	PUNCT
hassl-4047	180	12	based	base	VERB
hassl-4047	180	13	on	on	ADP
hassl-4047	180	14	the	the	DET
hassl-4047	180	15	pioneering	pioneering	ADJ
hassl-4047	180	16	work	work	NOUN
hassl-4047	180	17	of	of	ADP
hassl-4047	180	18	sims	sim	NOUN
hassl-4047	180	19	(	(	PUNCT
hassl-4047	180	20	1972	1972	NUM
hassl-4047	180	21	)	)	PUNCT
hassl-4047	180	22	,	,	PUNCT
hassl-4047	180	23	as	as	SCONJ
hassl-4047	180	24	presented	present	VERB
hassl-4047	180	25	in	in	ADP
hassl-4047	180	26	the	the	DET
hassl-4047	180	27	paper	paper	NOUN
hassl-4047	180	28	by	by	ADP
hassl-4047	180	29	christiano	christiano	PROPN
hassl-4047	180	30	(	(	PUNCT
hassl-4047	180	31	2012	2012	NUM
hassl-4047	180	32	)	)	PUNCT
hassl-4047	180	33	,	,	PUNCT
hassl-4047	180	34	who	who	PRON
hassl-4047	180	35	created	create	VERB
hassl-4047	180	36	a	a	DET
hassl-4047	180	37	framework	framework	NOUN
hassl-4047	180	38	for	for	ADP
hassl-4047	180	39	modeling	model	VERB
hassl-4047	180	40	endogenous	endogenous	ADJ
hassl-4047	180	41	variables	variable	NOUN
hassl-4047	180	42	in	in	ADP
hassl-4047	180	43	a	a	DET
hassl-4047	180	44	multivariate	multivariate	NOUN
hassl-4047	180	45	situation	situation	NOUN
hassl-4047	180	46	.	.	PUNCT
hassl-4047	181	1	after	after	ADP
hassl-4047	181	2	developing	develop	VERB
hassl-4047	181	3	this	this	DET
hassl-4047	181	4	framework	framework	NOUN
hassl-4047	181	5	,	,	PUNCT
hassl-4047	181	6	researchers	researcher	NOUN
hassl-4047	181	7	developed	develop	VERB
hassl-4047	181	8	several	several	ADJ
hassl-4047	181	9	statistical	statistical	ADJ
hassl-4047	181	10	tests	test	NOUN
hassl-4047	181	11	to	to	PART
hassl-4047	181	12	identify	identify	VERB
hassl-4047	181	13	the	the	DET
hassl-4047	181	14	dynamic	dynamic	ADJ
hassl-4047	181	15	interactions	interaction	NOUN
hassl-4047	181	16	and	and	CCONJ
hassl-4047	181	17	interdependencies	interdependency	NOUN
hassl-4047	181	18	between	between	ADP
hassl-4047	181	19	variables	variable	NOUN
hassl-4047	181	20	.	.	PUNCT
hassl-4047	182	1	the	the	DET
hassl-4047	182	2	special	special	ADJ
hassl-4047	182	3	feature	feature	NOUN
hassl-4047	182	4	of	of	ADP
hassl-4047	182	5	this	this	DET
hassl-4047	182	6	study	study	NOUN
hassl-4047	182	7	is	be	AUX
hassl-4047	182	8	that	that	SCONJ
hassl-4047	182	9	it	it	PRON
hassl-4047	182	10	presents	present	VERB
hassl-4047	182	11	the	the	DET
hassl-4047	182	12	importance	importance	NOUN
hassl-4047	182	13	that	that	SCONJ
hassl-4047	182	14	external	external	ADJ
hassl-4047	182	15	audit	audit	NOUN
hassl-4047	182	16	has	have	VERB
hassl-4047	182	17	in	in	ADP
hassl-4047	182	18	improving	improve	VERB
hassl-4047	182	19	the	the	DET
hassl-4047	182	20	use	use	NOUN
hassl-4047	182	21	of	of	ADP
hassl-4047	182	22	public	public	ADJ
hassl-4047	182	23	funds	fund	NOUN
hassl-4047	182	24	,	,	PUNCT
hassl-4047	182	25	and	and	CCONJ
hassl-4047	182	26	in	in	ADP
hassl-4047	182	27	addition	addition	NOUN
hassl-4047	182	28	to	to	ADP
hassl-4047	182	29	this	this	PRON
hassl-4047	182	30	,	,	PUNCT
hassl-4047	182	31	it	it	PRON
hassl-4047	182	32	further	far	ADV
hassl-4047	182	33	evaluates	evaluate	VERB
hassl-4047	182	34	the	the	DET
hassl-4047	182	35	impact	impact	NOUN
hassl-4047	182	36	of	of	ADP
hassl-4047	182	37	the	the	DET
hassl-4047	182	38	government	government	NOUN
hassl-4047	182	39	debt	debt	NOUN
hassl-4047	182	40	,	,	PUNCT
hassl-4047	182	41	government	government	NOUN
hassl-4047	182	42	spending	spending	NOUN
hassl-4047	182	43	,	,	PUNCT
hassl-4047	182	44	government	government	NOUN
hassl-4047	182	45	revenue	revenue	NOUN
hassl-4047	182	46	and	and	CCONJ
hassl-4047	182	47	fiscal	fiscal	ADJ
hassl-4047	182	48	expenditure	expenditure	NOUN
hassl-4047	182	49	on	on	ADP
hassl-4047	182	50	economic	economic	ADJ
hassl-4047	182	51	growth	growth	NOUN
hassl-4047	182	52	.	.	PUNCT
hassl-4047	183	1	the	the	DET
hassl-4047	183	2	study	study	NOUN
hassl-4047	183	3	differs	differ	VERB
hassl-4047	183	4	from	from	ADP
hassl-4047	183	5	other	other	ADJ
hassl-4047	183	6	studies	study	NOUN
hassl-4047	183	7	because	because	SCONJ
hassl-4047	183	8	it	it	PRON
hassl-4047	183	9	goes	go	VERB
hassl-4047	183	10	beyond	beyond	ADP
hassl-4047	183	11	the	the	DET
hassl-4047	183	12	literature	literature	NOUN
hassl-4047	183	13	,	,	PUNCT
hassl-4047	183	14	because	because	SCONJ
hassl-4047	183	15	it	it	PRON
hassl-4047	183	16	not	not	PART
hassl-4047	183	17	only	only	ADV
hassl-4047	183	18	presents	present	VERB
hassl-4047	183	19	the	the	DET
hassl-4047	183	20	importance	importance	NOUN
hassl-4047	183	21	of	of	ADP
hassl-4047	183	22	external	external	ADJ
hassl-4047	183	23	audit	audit	NOUN
hassl-4047	183	24	but	but	CCONJ
hassl-4047	183	25	also	also	ADV
hassl-4047	183	26	evaluates	evaluate	VERB
hassl-4047	183	27	how	how	SCONJ
hassl-4047	183	28	government	government	NOUN
hassl-4047	183	29	spending	spending	NOUN
hassl-4047	183	30	,	,	PUNCT
hassl-4047	183	31	which	which	PRON
hassl-4047	183	32	are	be	AUX
hassl-4047	183	33	the	the	DET
hassl-4047	183	34	object	object	NOUN
hassl-4047	183	35	of	of	ADP
hassl-4047	183	36	the	the	DET
hassl-4047	183	37	external	external	ADJ
hassl-4047	183	38	audit	audit	NOUN
hassl-4047	183	39	,	,	PUNCT
hassl-4047	183	40	the	the	DET
hassl-4047	183	41	government	government	NOUN
hassl-4047	183	42	revenue	revenue	NOUN
hassl-4047	183	43	,	,	PUNCT
hassl-4047	183	44	and	and	CCONJ
hassl-4047	183	45	government	government	NOUN
hassl-4047	183	46	debt	debt	NOUN
hassl-4047	183	47	,	,	PUNCT
hassl-4047	183	48	impact	impact	VERB
hassl-4047	183	49	the	the	DET
hassl-4047	183	50	economic	economic	ADJ
hassl-4047	183	51	growth	growth	NOUN
hassl-4047	183	52	.	.	PUNCT
hassl-4047	184	1	3.1	3.1	NUM
hassl-4047	184	2	.	.	PUNCT
hassl-4047	184	3	research	research	NOUN
hassl-4047	184	4	design	design	NOUN
hassl-4047	184	5	the	the	DET
hassl-4047	184	6	study	study	NOUN
hassl-4047	184	7	relied	rely	VERB
hassl-4047	184	8	on	on	ADP
hassl-4047	184	9	secondary	secondary	ADJ
hassl-4047	184	10	data	datum	NOUN
hassl-4047	184	11	from	from	ADP
hassl-4047	184	12	trading	trade	VERB
hassl-4047	184	13	economics	economic	NOUN
hassl-4047	184	14	and	and	CCONJ
hassl-4047	184	15	the	the	DET
hassl-4047	184	16	world	world	NOUN
hassl-4047	184	17	bank	bank	PROPN
hassl-4047	184	18	for	for	ADP
hassl-4047	184	19	the	the	DET
hassl-4047	184	20	years	year	NOUN
hassl-4047	184	21	2012	2012	NUM
hassl-4047	184	22	to	to	ADP
hassl-4047	184	23	2021	2021	NUM
hassl-4047	184	24	.	.	PUNCT
hassl-4047	185	1	trading	trading	NOUN
hassl-4047	185	2	economics	economic	NOUN
hassl-4047	185	3	(	(	PUNCT
hassl-4047	185	4	2022	2022	NUM
hassl-4047	185	5	)	)	PUNCT
hassl-4047	185	6	provided	provide	VERB
hassl-4047	185	7	the	the	DET
hassl-4047	185	8	statistical	statistical	ADJ
hassl-4047	185	9	data	datum	NOUN
hassl-4047	185	10	on	on	ADP
hassl-4047	185	11	gdp	gdp	NOUN
hassl-4047	185	12	growth	growth	NOUN
hassl-4047	185	13	,	,	PUNCT
hassl-4047	185	14	government	government	NOUN
hassl-4047	185	15	debt	debt	NOUN
hassl-4047	185	16	to	to	ADP
hassl-4047	185	17	gdp	gdp	PROPN
hassl-4047	185	18	,	,	PUNCT
hassl-4047	185	19	expenditures	expenditure	NOUN
hassl-4047	185	20	,	,	PUNCT
hassl-4047	185	21	revenue	revenue	NOUN
hassl-4047	185	22	,	,	PUNCT
hassl-4047	185	23	and	and	CCONJ
hassl-4047	185	24	fiscal	fiscal	ADJ
hassl-4047	185	25	expenditure	expenditure	NOUN
hassl-4047	185	26	in	in	ADP
hassl-4047	185	27	the	the	DET
hassl-4047	185	28	case	case	NOUN
hassl-4047	185	29	of	of	ADP
hassl-4047	185	30	kosovo	kosovo	PROPN
hassl-4047	185	31	.	.	PUNCT
hassl-4047	186	1	the	the	DET
hassl-4047	186	2	dependent	dependent	ADJ
hassl-4047	186	3	variable	variable	NOUN
hassl-4047	186	4	in	in	ADP
hassl-4047	186	5	this	this	DET
hassl-4047	186	6	study	study	NOUN
hassl-4047	186	7	is	be	AUX
hassl-4047	186	8	gdp	gdp	NOUN
hassl-4047	186	9	growth	growth	NOUN
hassl-4047	186	10	,	,	PUNCT
hassl-4047	186	11	while	while	SCONJ
hassl-4047	186	12	the	the	DET
hassl-4047	186	13	independent	independent	ADJ
hassl-4047	186	14	variables	variable	NOUN
hassl-4047	186	15	are	be	AUX
hassl-4047	186	16	government	government	NOUN
hassl-4047	186	17	debt	debt	NOUN
hassl-4047	186	18	to	to	ADP
hassl-4047	186	19	gdp	gdp	NOUN
hassl-4047	186	20	,	,	PUNCT
hassl-4047	186	21	government	government	NOUN
hassl-4047	186	22	expenditures	expenditure	NOUN
hassl-4047	186	23	,	,	PUNCT
hassl-4047	186	24	government	government	NOUN
hassl-4047	186	25	revenue	revenue	NOUN
hassl-4047	186	26	,	,	PUNCT
hassl-4047	186	27	and	and	CCONJ
hassl-4047	186	28	fiscal	fiscal	ADJ
hassl-4047	186	29	expenditure	expenditure	NOUN
hassl-4047	186	30	.	.	PUNCT
hassl-4047	187	1	this	this	DET
hassl-4047	187	2	study	study	NOUN
hassl-4047	187	3	employed	employ	VERB
hassl-4047	187	4	specific	specific	ADJ
hassl-4047	187	5	var	var	NOUN
hassl-4047	187	6	model	model	NOUN
hassl-4047	187	7	parameters	parameter	NOUN
hassl-4047	187	8	.	.	PUNCT
hassl-4047	188	1	the	the	DET
hassl-4047	188	2	stationarity	stationarity	NOUN
hassl-4047	188	3	and	and	CCONJ
hassl-4047	188	4	normality	normality	NOUN
hassl-4047	188	5	of	of	ADP
hassl-4047	188	6	the	the	DET
hassl-4047	188	7	data	datum	NOUN
hassl-4047	188	8	were	be	AUX
hassl-4047	188	9	examined	examine	VERB
hassl-4047	188	10	.	.	PUNCT
hassl-4047	189	1	using	use	VERB
hassl-4047	189	2	the	the	DET
hassl-4047	189	3	augmented	augment	VERB
hassl-4047	189	4	dickey	dickey	PROPN
hassl-4047	189	5	-	-	PUNCT
hassl-4047	189	6	fuller	full	ADJ
hassl-4047	189	7	unit	unit	NOUN
hassl-4047	189	8	root	root	NOUN
hassl-4047	189	9	test	test	NOUN
hassl-4047	189	10	,	,	PUNCT
hassl-4047	189	11	stationarity	stationarity	NOUN
hassl-4047	189	12	was	be	AUX
hassl-4047	189	13	examined	examine	VERB
hassl-4047	189	14	.	.	PUNCT
hassl-4047	190	1	the	the	DET
hassl-4047	190	2	shapiro	shapiro	PROPN
hassl-4047	190	3	-	-	PUNCT
hassl-4047	190	4	wilk	wilk	NOUN
hassl-4047	190	5	w	w	PROPN
hassl-4047	190	6	test	test	NOUN
hassl-4047	190	7	for	for	ADP
hassl-4047	190	8	normal	normal	ADJ
hassl-4047	190	9	data	datum	NOUN
hassl-4047	190	10	was	be	AUX
hassl-4047	190	11	used	use	VERB
hassl-4047	190	12	to	to	PART
hassl-4047	190	13	check	check	VERB
hassl-4047	190	14	for	for	ADP
hassl-4047	190	15	normality	normality	NOUN
hassl-4047	190	16	.	.	PUNCT
hassl-4047	191	1	ordinary	ordinary	ADJ
hassl-4047	191	2	least	least	ADJ
hassl-4047	191	3	squares	square	NOUN
hassl-4047	191	4	(	(	PUNCT
hassl-4047	191	5	ols	ol	NOUN
hassl-4047	191	6	)	)	PUNCT
hassl-4047	191	7	is	be	AUX
hassl-4047	191	8	one	one	NUM
hassl-4047	191	9	of	of	ADP
hassl-4047	191	10	the	the	DET
hassl-4047	191	11	econometric	econometric	ADJ
hassl-4047	191	12	approaches	approach	NOUN
hassl-4047	191	13	employed	employ	VERB
hassl-4047	191	14	in	in	ADP
hassl-4047	191	15	this	this	DET
hassl-4047	191	16	study	study	NOUN
hassl-4047	191	17	.	.	PUNCT
hassl-4047	192	1	the	the	DET
hassl-4047	192	2	econometric	econometric	ADJ
hassl-4047	192	3	model	model	NOUN
hassl-4047	192	4	adopted	adopt	VERB
hassl-4047	192	5	in	in	ADP
hassl-4047	192	6	this	this	DET
hassl-4047	192	7	study	study	NOUN
hassl-4047	192	8	takes	take	VERB
hassl-4047	192	9	the	the	DET
hassl-4047	192	10	following	follow	VERB
hassl-4047	192	11	form	form	NOUN
hassl-4047	192	12	:	:	PUNCT
hassl-4047	192	13	𝐺𝐷𝑃𝐺	𝐺𝐷𝑃𝐺	PROPN
hassl-4047	192	14	=	=	SYM
hassl-4047	192	15	𝛽0	𝛽0	PROPN
hassl-4047	192	16	+	+	CCONJ
hassl-4047	192	17	𝛽1𝐷𝐺	𝛽1𝐷𝐺	NOUN
hassl-4047	192	18	+	+	CCONJ
hassl-4047	193	1	𝛽2𝐺𝑆	𝛽2𝐺𝑆	PROPN
hassl-4047	193	2	+	+	CCONJ
hassl-4047	193	3	𝛽3𝐺𝑅	𝛽3𝐺𝑅	ADJ
hassl-4047	193	4	+	+	CCONJ
hassl-4047	193	5	𝛽4𝐹𝐸	𝛽4𝐹𝐸	PROPN
hassl-4047	193	6	+	+	CCONJ
hassl-4047	193	7	𝜀𝑡	𝜀𝑡	NOUN
hassl-4047	193	8	(	(	PUNCT
hassl-4047	193	9	1	1	NUM
hassl-4047	193	10	)	)	PUNCT
hassl-4047	193	11	where	where	SCONJ
hassl-4047	193	12	;	;	PUNCT
hassl-4047	193	13	𝐺𝐷𝑃𝐺	𝐺𝐷𝑃𝐺	PROPN
hassl-4047	193	14	is	be	AUX
hassl-4047	193	15	gdp	gdp	NOUN
hassl-4047	193	16	growth	growth	NOUN
hassl-4047	193	17	.	.	PUNCT
hassl-4047	194	1	𝐷𝐺	𝐷𝐺	PROPN
hassl-4047	194	2	is	be	AUX
hassl-4047	194	3	government	government	NOUN
hassl-4047	194	4	debt	debt	NOUN
hassl-4047	194	5	to	to	ADP
hassl-4047	194	6	gdp	gdp	PROPN
hassl-4047	194	7	.	.	PUNCT
hassl-4047	195	1	𝐺𝑆	𝐺𝑆	PROPN
hassl-4047	195	2	is	be	AUX
hassl-4047	195	3	government	government	NOUN
hassl-4047	195	4	spending	spending	NOUN
hassl-4047	195	5	.	.	PUNCT
hassl-4047	196	1	𝐺𝑅	𝐺𝑅	PROPN
hassl-4047	196	2	is	be	AUX
hassl-4047	196	3	government	government	NOUN
hassl-4047	196	4	revenue	revenue	NOUN
hassl-4047	196	5	.	.	PUNCT
hassl-4047	197	1	𝐹𝐸	𝐹𝐸	NOUN
hassl-4047	197	2	is	be	AUX
hassl-4047	197	3	fiscal	fiscal	ADJ
hassl-4047	197	4	expenditure	expenditure	NOUN
hassl-4047	197	5	.	.	PUNCT
hassl-4047	198	1	𝛽0	𝛽0	PROPN
hassl-4047	198	2	is	be	AUX
hassl-4047	198	3	constant	constant	ADJ
hassl-4047	198	4	.	.	PUNCT
hassl-4047	199	1	𝛽1	𝛽1	NOUN
hassl-4047	199	2	−	−	PROPN
hassl-4047	199	3	𝛽4	𝛽4	PROPN
hassl-4047	199	4	are	be	AUX
hassl-4047	199	5	regression	regression	NOUN
hassl-4047	199	6	coefficients	coefficient	NOUN
hassl-4047	199	7	.	.	PUNCT
hassl-4047	200	1	𝜀𝑡	𝜀𝑡	PROPN
hassl-4047	200	2	is	be	AUX
hassl-4047	200	3	the	the	DET
hassl-4047	200	4	error	error	NOUN
hassl-4047	200	5	term	term	NOUN
hassl-4047	200	6	.	.	PUNCT
hassl-4047	201	1	the	the	DET
hassl-4047	201	2	vector	vector	NOUN
hassl-4047	201	3	autoregressive	autoregressive	ADJ
hassl-4047	201	4	(	(	PUNCT
hassl-4047	201	5	var	var	NOUN
hassl-4047	201	6	)	)	PUNCT
hassl-4047	201	7	model	model	NOUN
hassl-4047	201	8	is	be	AUX
hassl-4047	201	9	used	use	VERB
hassl-4047	201	10	to	to	PART
hassl-4047	201	11	analyze	analyze	VERB
hassl-4047	201	12	and	and	CCONJ
hassl-4047	201	13	examine	examine	VERB
hassl-4047	201	14	multiple	multiple	ADJ
hassl-4047	201	15	economic	economic	ADJ
hassl-4047	201	16	time	time	NOUN
hassl-4047	201	17	series	series	PROPN
hassl-4047	201	18	simultaneously	simultaneously	ADV
hassl-4047	201	19	(	(	PUNCT
hassl-4047	201	20	zivot	zivot	PROPN
hassl-4047	201	21	&	&	CCONJ
hassl-4047	201	22	wang	wang	PROPN
hassl-4047	201	23	,	,	PUNCT
hassl-4047	201	24	2006	2006	NUM
hassl-4047	201	25	)	)	PUNCT
hassl-4047	201	26	.	.	PUNCT
hassl-4047	202	1	the	the	DET
hassl-4047	202	2	var	var	NOUN
hassl-4047	202	3	method	method	NOUN
hassl-4047	202	4	is	be	AUX
hassl-4047	202	5	a	a	DET
hassl-4047	202	6	powerful	powerful	ADJ
hassl-4047	202	7	way	way	NOUN
hassl-4047	202	8	to	to	PART
hassl-4047	202	9	look	look	VERB
hassl-4047	202	10	at	at	ADP
hassl-4047	202	11	how	how	SCONJ
hassl-4047	202	12	random	random	ADJ
hassl-4047	202	13	events	event	NOUN
hassl-4047	202	14	change	change	VERB
hassl-4047	202	15	a	a	DET
hassl-4047	202	16	set	set	NOUN
hassl-4047	202	17	of	of	ADP
hassl-4047	202	18	variables	variable	NOUN
hassl-4047	202	19	over	over	ADP
hassl-4047	202	20	time	time	NOUN
hassl-4047	202	21	and	and	CCONJ
hassl-4047	202	22	how	how	SCONJ
hassl-4047	202	23	economic	economic	ADJ
hassl-4047	202	24	time	time	NOUN
hassl-4047	202	25	series	series	NOUN
hassl-4047	202	26	are	be	AUX
hassl-4047	202	27	connected	connect	VERB
hassl-4047	202	28	(	(	PUNCT
hassl-4047	202	29	sujit	sujit	PROPN
hassl-4047	202	30	&	&	CCONJ
hassl-4047	202	31	rajesh	rajesh	PROPN
hassl-4047	202	32	kumar	kumar	PROPN
hassl-4047	202	33	,	,	PUNCT
hassl-4047	202	34	2011	2011	NUM
hassl-4047	202	35	)	)	PUNCT
hassl-4047	202	36	.	.	PUNCT
hassl-4047	203	1	the	the	DET
hassl-4047	203	2	econometric	econometric	ADJ
hassl-4047	203	3	model	model	NOUN
hassl-4047	203	4	of	of	ADP
hassl-4047	203	5	var	var	NOUN
hassl-4047	203	6	can	can	AUX
hassl-4047	203	7	be	be	AUX
hassl-4047	203	8	measured	measure	VERB
hassl-4047	203	9	and	and	CCONJ
hassl-4047	203	10	analyzed	analyze	VERB
hassl-4047	203	11	with	with	ADP
hassl-4047	203	12	the	the	DET
hassl-4047	203	13	following	follow	VERB
hassl-4047	203	14	equation	equation	NOUN
hassl-4047	203	15	:	:	PUNCT
hassl-4047	203	16	𝑦𝑡	𝑦𝑡	PROPN
hassl-4047	203	17	=	=	PUNCT
hassl-4047	203	18	𝐴1𝑦𝑡−1	𝐴1𝑦𝑡−1	PROPN
hassl-4047	204	1	+	+	CCONJ
hassl-4047	204	2	⋯	⋯	PROPN
hassl-4047	204	3	+	+	CCONJ
hassl-4047	205	1	𝐴𝑝𝑦𝑡−𝑝	𝐴𝑝𝑦𝑡−𝑝	PROPN
hassl-4047	205	2	+	+	CCONJ
hassl-4047	205	3	𝐵𝑥𝑡	𝐵𝑥𝑡	PROPN
hassl-4047	205	4	+	+	CCONJ
hassl-4047	205	5	𝑢𝑡	𝑢𝑡	NOUN
hassl-4047	205	6	(	(	PUNCT
hassl-4047	205	7	2	2	NUM
hassl-4047	205	8	)	)	PUNCT
hassl-4047	205	9	humanities	humanity	NOUN
hassl-4047	205	10	and	and	CCONJ
hassl-4047	205	11	social	social	ADJ
hassl-4047	205	12	sciences	science	NOUN
hassl-4047	205	13	letters	letter	NOUN
hassl-4047	205	14	,	,	PUNCT
hassl-4047	205	15	2025	2025	NUM
hassl-4047	205	16	,	,	PUNCT
hassl-4047	205	17	13(1	13(1	NUM
hassl-4047	205	18	):	):	PUNCT
hassl-4047	205	19	200	200	NUM
hassl-4047	205	20	-	-	SYM
hassl-4047	205	21	213	213	NUM
hassl-4047	205	22	207	207	NUM
hassl-4047	205	23	©	©	PROPN
hassl-4047	205	24	2025	2025	NUM
hassl-4047	205	25	conscientia	conscientia	PROPN
hassl-4047	205	26	beam	beam	PROPN
hassl-4047	205	27	.	.	PUNCT
hassl-4047	206	1	all	all	DET
hassl-4047	206	2	rights	right	NOUN
hassl-4047	206	3	reserved	reserve	VERB
hassl-4047	206	4	.	.	PUNCT
hassl-4047	207	1	the	the	DET
hassl-4047	207	2	𝑦𝑡	𝑦𝑡	PROPN
hassl-4047	207	3	is	be	AUX
hassl-4047	207	4	a	a	DET
hassl-4047	207	5	𝑘	𝑘	PRON
hassl-4047	207	6	vector	vector	NOUN
hassl-4047	207	7	of	of	ADP
hassl-4047	207	8	endogenous	endogenous	ADJ
hassl-4047	207	9	variables	variable	NOUN
hassl-4047	207	10	the	the	DET
hassl-4047	207	11	𝑥𝑡	𝑥𝑡	NOUN
hassl-4047	207	12	is	be	AUX
hassl-4047	207	13	a	a	DET
hassl-4047	207	14	𝑑-vector	𝑑-vector	NOUN
hassl-4047	207	15	of	of	ADP
hassl-4047	207	16	exogenous	exogenous	ADJ
hassl-4047	207	17	variables	variable	NOUN
hassl-4047	207	18	,	,	PUNCT
hassl-4047	207	19	𝐴1	𝐴1	PROPN
hassl-4047	207	20	,	,	PUNCT
hassl-4047	207	21	…	…	PUNCT
hassl-4047	207	22	,	,	PUNCT
hassl-4047	208	1	𝐴𝑝	𝐴𝑝	PROPN
hassl-4047	208	2	and	and	CCONJ
hassl-4047	208	3	𝐵	𝐵	NOUN
hassl-4047	208	4	are	be	AUX
hassl-4047	208	5	matrices	matrix	NOUN
hassl-4047	208	6	of	of	ADP
hassl-4047	208	7	coefficients	coefficient	NOUN
hassl-4047	208	8	,	,	PUNCT
hassl-4047	208	9	𝑢𝑡	𝑢𝑡	PROPN
hassl-4047	208	10	is	be	AUX
hassl-4047	208	11	a	a	DET
hassl-4047	208	12	vector	vector	NOUN
hassl-4047	208	13	the	the	DET
hassl-4047	208	14	var	var	NOUN
hassl-4047	208	15	model	model	NOUN
hassl-4047	208	16	applied	apply	VERB
hassl-4047	208	17	in	in	ADP
hassl-4047	208	18	this	this	DET
hassl-4047	208	19	study	study	NOUN
hassl-4047	208	20	takes	take	VERB
hassl-4047	208	21	the	the	DET
hassl-4047	208	22	following	follow	VERB
hassl-4047	208	23	form	form	NOUN
hassl-4047	208	24	:	:	PUNCT
hassl-4047	208	25	𝐺𝐷𝑃𝑡	𝐺𝐷𝑃𝑡	PROPN
hassl-4047	208	26	=	=	SYM
hassl-4047	208	27	𝛼0	𝛼0	PROPN
hassl-4047	208	28	+	+	CCONJ
hassl-4047	208	29	𝜙11𝐺𝐷𝑃𝑡−1	𝜙11𝐺𝐷𝑃𝑡−1	PROPN
hassl-4047	209	1	+	+	CCONJ
hassl-4047	209	2	𝜙12𝐷𝐺𝑡	𝜙12𝐷𝐺𝑡	ADV
hassl-4047	209	3	+	+	X
hassl-4047	209	4	𝜙13𝐺𝑆𝑡	𝜙13𝐺𝑆𝑡	ADJ
hassl-4047	209	5	+	+	PRON
hassl-4047	209	6	𝜙14𝐺𝑅𝑡	𝜙14𝐺𝑅𝑡	NOUN
hassl-4047	209	7	+	+	CCONJ
hassl-4047	209	8	𝜙15𝐹𝐸𝑡	𝜙15𝐹𝐸𝑡	PROPN
hassl-4047	209	9	+	+	NUM
hassl-4047	209	10	𝜀3𝑡	𝜀3𝑡	PROPN
hassl-4047	209	11	(	(	PUNCT
hassl-4047	209	12	3	3	NUM
hassl-4047	209	13	)	)	PUNCT
hassl-4047	209	14	where	where	SCONJ
hassl-4047	209	15	;	;	PUNCT
hassl-4047	209	16	𝐷𝑃𝐺	𝐷𝑃𝐺	PROPN
hassl-4047	209	17	is	be	AUX
hassl-4047	209	18	gdp	gdp	NOUN
hassl-4047	209	19	growth	growth	NOUN
hassl-4047	209	20	.	.	PUNCT
hassl-4047	210	1	𝐷𝐺	𝐷𝐺	PROPN
hassl-4047	210	2	is	be	AUX
hassl-4047	210	3	government	government	NOUN
hassl-4047	210	4	debt	debt	NOUN
hassl-4047	210	5	to	to	ADP
hassl-4047	210	6	gdp	gdp	PROPN
hassl-4047	210	7	.	.	PUNCT
hassl-4047	211	1	𝐺𝑆	𝐺𝑆	PROPN
hassl-4047	211	2	is	be	AUX
hassl-4047	211	3	government	government	NOUN
hassl-4047	211	4	spending	spending	NOUN
hassl-4047	211	5	.	.	PUNCT
hassl-4047	212	1	𝐺𝑅	𝐺𝑅	PROPN
hassl-4047	212	2	is	be	AUX
hassl-4047	212	3	government	government	NOUN
hassl-4047	212	4	revenue	revenue	NOUN
hassl-4047	212	5	.	.	PUNCT
hassl-4047	213	1	𝐹𝐸	𝐹𝐸	NOUN
hassl-4047	213	2	is	be	AUX
hassl-4047	213	3	fiscal	fiscal	ADJ
hassl-4047	213	4	expenditure	expenditure	NOUN
hassl-4047	213	5	.	.	PUNCT
hassl-4047	214	1	4	4	X
hassl-4047	214	2	.	.	X
hassl-4047	214	3	results	result	VERB
hassl-4047	214	4	this	this	DET
hassl-4047	214	5	section	section	NOUN
hassl-4047	214	6	presents	present	VERB
hassl-4047	214	7	the	the	DET
hassl-4047	214	8	study	study	NOUN
hassl-4047	214	9	’s	’s	PART
hassl-4047	214	10	results	result	NOUN
hassl-4047	214	11	and	and	CCONJ
hassl-4047	214	12	findings	finding	NOUN
hassl-4047	214	13	.	.	PUNCT
hassl-4047	215	1	the	the	DET
hassl-4047	215	2	data	datum	NOUN
hassl-4047	215	3	used	use	VERB
hassl-4047	215	4	for	for	ADP
hassl-4047	215	5	this	this	DET
hassl-4047	215	6	study	study	NOUN
hassl-4047	215	7	are	be	AUX
hassl-4047	215	8	the	the	DET
hassl-4047	215	9	gdp	gdp	NOUN
hassl-4047	215	10	growth	growth	NOUN
hassl-4047	215	11	rate	rate	NOUN
hassl-4047	215	12	,	,	PUNCT
hassl-4047	215	13	government	government	NOUN
hassl-4047	215	14	debt	debt	NOUN
hassl-4047	215	15	to	to	ADP
hassl-4047	215	16	gdp	gdp	NOUN
hassl-4047	215	17	,	,	PUNCT
hassl-4047	215	18	government	government	NOUN
hassl-4047	215	19	spending	spending	NOUN
hassl-4047	215	20	,	,	PUNCT
hassl-4047	215	21	government	government	NOUN
hassl-4047	215	22	revenue	revenue	NOUN
hassl-4047	215	23	and	and	CCONJ
hassl-4047	215	24	fiscal	fiscal	ADJ
hassl-4047	215	25	expenditure	expenditure	NOUN
hassl-4047	215	26	from	from	ADP
hassl-4047	215	27	2012	2012	NUM
hassl-4047	215	28	to	to	ADP
hassl-4047	215	29	2021	2021	NUM
hassl-4047	215	30	.	.	PUNCT
hassl-4047	216	1	4.1	4.1	NUM
hassl-4047	216	2	.	.	PUNCT
hassl-4047	216	3	descriptive	descriptive	ADJ
hassl-4047	216	4	statistics	statistic	NOUN
hassl-4047	216	5	table	table	NOUN
hassl-4047	216	6	below	below	ADP
hassl-4047	216	7	displays	display	VERB
hassl-4047	216	8	the	the	DET
hassl-4047	216	9	descriptive	descriptive	ADJ
hassl-4047	216	10	statistics	statistic	NOUN
hassl-4047	216	11	used	use	VERB
hassl-4047	216	12	in	in	ADP
hassl-4047	216	13	the	the	DET
hassl-4047	216	14	study	study	NOUN
hassl-4047	216	15	for	for	ADP
hassl-4047	216	16	gdp	gdp	NOUN
hassl-4047	216	17	growth	growth	NOUN
hassl-4047	216	18	,	,	PUNCT
hassl-4047	216	19	debt	debt	NOUN
hassl-4047	216	20	to	to	ADP
hassl-4047	216	21	gdp	gdp	NOUN
hassl-4047	216	22	,	,	PUNCT
hassl-4047	216	23	government	government	NOUN
hassl-4047	216	24	spending	spending	NOUN
hassl-4047	216	25	,	,	PUNCT
hassl-4047	216	26	government	government	NOUN
hassl-4047	216	27	revenue	revenue	NOUN
hassl-4047	216	28	,	,	PUNCT
hassl-4047	216	29	and	and	CCONJ
hassl-4047	216	30	fiscal	fiscal	ADJ
hassl-4047	216	31	expenditure	expenditure	NOUN
hassl-4047	216	32	.	.	PUNCT
hassl-4047	217	1	the	the	DET
hassl-4047	217	2	fundamental	fundamental	ADJ
hassl-4047	217	3	characteristics	characteristic	NOUN
hassl-4047	217	4	of	of	ADP
hassl-4047	217	5	the	the	DET
hassl-4047	217	6	data	datum	NOUN
hassl-4047	217	7	are	be	AUX
hassl-4047	217	8	described	describe	VERB
hassl-4047	217	9	by	by	ADP
hassl-4047	217	10	descriptive	descriptive	ADJ
hassl-4047	217	11	statistics	statistic	NOUN
hassl-4047	217	12	,	,	PUNCT
hassl-4047	217	13	which	which	PRON
hassl-4047	217	14	serve	serve	VERB
hassl-4047	217	15	as	as	ADP
hassl-4047	217	16	the	the	DET
hassl-4047	217	17	foundation	foundation	NOUN
hassl-4047	217	18	for	for	ADP
hassl-4047	217	19	almost	almost	ADV
hassl-4047	217	20	all	all	PRON
hassl-4047	217	21	quantitative	quantitative	ADJ
hassl-4047	217	22	data	datum	NOUN
hassl-4047	217	23	analyses	analysis	NOUN
hassl-4047	217	24	in	in	ADP
hassl-4047	217	25	research	research	NOUN
hassl-4047	217	26	projects	project	NOUN
hassl-4047	217	27	.	.	PUNCT
hassl-4047	218	1	this	this	PRON
hassl-4047	218	2	is	be	AUX
hassl-4047	218	3	crucial	crucial	ADJ
hassl-4047	218	4	since	since	SCONJ
hassl-4047	218	5	it	it	PRON
hassl-4047	218	6	describes	describe	VERB
hassl-4047	218	7	the	the	DET
hassl-4047	218	8	characteristics	characteristic	NOUN
hassl-4047	218	9	of	of	ADP
hassl-4047	218	10	the	the	DET
hassl-4047	218	11	variables	variable	NOUN
hassl-4047	218	12	involved	involve	VERB
hassl-4047	218	13	and	and	CCONJ
hassl-4047	218	14	offers	offer	VERB
hassl-4047	218	15	potential	potential	ADJ
hassl-4047	218	16	flexible	flexible	ADJ
hassl-4047	218	17	models	model	NOUN
hassl-4047	218	18	for	for	ADP
hassl-4047	218	19	the	the	DET
hassl-4047	218	20	research	research	NOUN
hassl-4047	218	21	.	.	PUNCT
hassl-4047	219	1	the	the	DET
hassl-4047	219	2	distribution	distribution	NOUN
hassl-4047	219	3	of	of	ADP
hassl-4047	219	4	the	the	DET
hassl-4047	219	5	various	various	ADJ
hassl-4047	219	6	variables	variable	NOUN
hassl-4047	219	7	appears	appear	VERB
hassl-4047	219	8	to	to	PART
hassl-4047	219	9	be	be	AUX
hassl-4047	219	10	normal	normal	ADJ
hassl-4047	219	11	(	(	PUNCT
hassl-4047	219	12	i.e.	i.e.	X
hassl-4047	219	13	,	,	PUNCT
hassl-4047	219	14	bell	bell	NOUN
hassl-4047	219	15	-	-	PUNCT
hassl-4047	219	16	shaped	shape	VERB
hassl-4047	219	17	)	)	PUNCT
hassl-4047	219	18	based	base	VERB
hassl-4047	219	19	on	on	ADP
hassl-4047	219	20	the	the	DET
hassl-4047	219	21	observation	observation	NOUN
hassl-4047	219	22	that	that	PRON
hassl-4047	219	23	all	all	DET
hassl-4047	219	24	mean	mean	VERB
hassl-4047	219	25	and	and	CCONJ
hassl-4047	219	26	median	median	ADJ
hassl-4047	219	27	values	value	NOUN
hassl-4047	219	28	are	be	AUX
hassl-4047	219	29	positive	positive	ADJ
hassl-4047	219	30	and	and	CCONJ
hassl-4047	219	31	comparable	comparable	ADJ
hassl-4047	219	32	.	.	PUNCT
hassl-4047	220	1	table	table	NOUN
hassl-4047	220	2	1	1	NUM
hassl-4047	220	3	.	.	PUNCT
hassl-4047	220	4	descriptive	descriptive	ADJ
hassl-4047	220	5	statistics	statistic	NOUN
hassl-4047	220	6	of	of	ADP
hassl-4047	220	7	variables	variable	NOUN
hassl-4047	220	8	.	.	PUNCT
hassl-4047	221	1	variable	variable	ADJ
hassl-4047	221	2	mean	mean	VERB
hassl-4047	221	3	standard	standard	ADJ
hassl-4047	221	4	deviation	deviation	NOUN
hassl-4047	221	5	minimum	minimum	ADJ
hassl-4047	221	6	maximum	maximum	ADJ
hassl-4047	221	7	gdp	gdp	NOUN
hassl-4047	221	8	growth	growth	NOUN
hassl-4047	221	9	3.866	3.866	NUM
hassl-4047	221	10	3.779	3.779	NUM
hassl-4047	221	11	-5.340	-5.340	NUM
hassl-4047	221	12	9.127	9.127	NUM
hassl-4047	221	13	debt	debt	NOUN
hassl-4047	221	14	to	to	ADP
hassl-4047	221	15	gdp	gdp	NOUN
hassl-4047	221	16	15.252	15.252	NUM
hassl-4047	221	17	5.144	5.144	NUM
hassl-4047	221	18	8.44	8.44	NUM
hassl-4047	221	19	23.34	23.34	NUM
hassl-4047	221	20	spending	spend	VERB
hassl-4047	221	21	776.251	776.251	NUM
hassl-4047	221	22	129.040	129.040	NUM
hassl-4047	221	23	604.579	604.579	NUM
hassl-4047	221	24	1028.125	1028.125	NUM
hassl-4047	221	25	revenues	revenue	NOUN
hassl-4047	221	26	1120.148	1120.148	NUM
hassl-4047	221	27	492.717	492.717	NUM
hassl-4047	221	28	458.9	458.9	NUM
hassl-4047	221	29	1779.3	1779.3	NUM
hassl-4047	221	30	fiscal	fiscal	ADJ
hassl-4047	221	31	expenditure	expenditure	NOUN
hassl-4047	221	32	1202.04	1202.04	NUM
hassl-4047	221	33	441.239	441.239	NUM
hassl-4047	221	34	587.3	587.3	NUM
hassl-4047	221	35	1764.7	1764.7	NUM
hassl-4047	221	36	table	table	NOUN
hassl-4047	221	37	1	1	NUM
hassl-4047	221	38	revealed	reveal	VERB
hassl-4047	221	39	that	that	SCONJ
hassl-4047	221	40	mean	mean	PROPN
hassl-4047	221	41	gdp	gdp	NOUN
hassl-4047	221	42	growth	growth	NOUN
hassl-4047	221	43	is	be	AUX
hassl-4047	221	44	about	about	ADV
hassl-4047	221	45	3.9	3.9	NUM
hassl-4047	221	46	percent	percent	NOUN
hassl-4047	221	47	.	.	PUNCT
hassl-4047	222	1	the	the	DET
hassl-4047	222	2	minimum	minimum	ADJ
hassl-4047	222	3	gdp	gdp	NOUN
hassl-4047	222	4	growth	growth	NOUN
hassl-4047	222	5	between	between	ADP
hassl-4047	222	6	2012	2012	NUM
hassl-4047	222	7	and	and	CCONJ
hassl-4047	222	8	2021	2021	NUM
hassl-4047	222	9	is	be	AUX
hassl-4047	222	10	-5.3	-5.3	ADJ
hassl-4047	222	11	percent	percent	NOUN
hassl-4047	222	12	,	,	PUNCT
hassl-4047	222	13	as	as	SCONJ
hassl-4047	222	14	observed	observe	VERB
hassl-4047	222	15	in	in	ADP
hassl-4047	222	16	2020	2020	NUM
hassl-4047	222	17	.	.	PUNCT
hassl-4047	223	1	this	this	PRON
hassl-4047	223	2	can	can	AUX
hassl-4047	223	3	be	be	AUX
hassl-4047	223	4	attributed	attribute	VERB
hassl-4047	223	5	to	to	ADP
hassl-4047	223	6	the	the	DET
hassl-4047	223	7	incidence	incidence	NOUN
hassl-4047	223	8	of	of	ADP
hassl-4047	223	9	the	the	DET
hassl-4047	223	10	once	once	ADV
hassl-4047	223	11	-	-	PUNCT
hassl-4047	223	12	in	in	ADP
hassl-4047	223	13	-	-	PUNCT
hassl-4047	223	14	a	a	DET
hassl-4047	223	15	-	-	PUNCT
hassl-4047	223	16	life	life	NOUN
hassl-4047	223	17	pandemic	pandemic	ADJ
hassl-4047	223	18	(	(	PUNCT
hassl-4047	223	19	covid-19	covid-19	PROPN
hassl-4047	223	20	)	)	PUNCT
hassl-4047	223	21	,	,	PUNCT
hassl-4047	223	22	while	while	SCONJ
hassl-4047	223	23	the	the	DET
hassl-4047	223	24	highest	high	ADJ
hassl-4047	223	25	gdp	gdp	NOUN
hassl-4047	223	26	growth	growth	NOUN
hassl-4047	223	27	is	be	AUX
hassl-4047	223	28	9.1	9.1	NUM
hassl-4047	223	29	percent	percent	NOUN
hassl-4047	223	30	,	,	PUNCT
hassl-4047	223	31	witnessed	witness	VERB
hassl-4047	223	32	in	in	ADP
hassl-4047	223	33	2021	2021	NUM
hassl-4047	223	34	.	.	PUNCT
hassl-4047	224	1	also	also	ADV
hassl-4047	224	2	in	in	ADP
hassl-4047	224	3	the	the	DET
hassl-4047	224	4	table	table	NOUN
hassl-4047	224	5	,	,	PUNCT
hassl-4047	224	6	mean	mean	VERB
hassl-4047	224	7	debt	debt	NOUN
hassl-4047	224	8	to	to	ADP
hassl-4047	224	9	gdp	gdp	NOUN
hassl-4047	224	10	is	be	AUX
hassl-4047	224	11	15.2	15.2	NUM
hassl-4047	224	12	.	.	PUNCT
hassl-4047	225	1	the	the	DET
hassl-4047	225	2	lowest	low	ADJ
hassl-4047	225	3	debt	debt	NOUN
hassl-4047	225	4	to	to	ADP
hassl-4047	225	5	gdp	gdp	NOUN
hassl-4047	225	6	is	be	AUX
hassl-4047	225	7	8.4	8.4	NUM
hassl-4047	225	8	,	,	PUNCT
hassl-4047	225	9	witnessed	witness	VERB
hassl-4047	225	10	in	in	ADP
hassl-4047	225	11	2012	2012	NUM
hassl-4047	225	12	,	,	PUNCT
hassl-4047	225	13	and	and	CCONJ
hassl-4047	225	14	the	the	DET
hassl-4047	225	15	highest	high	ADJ
hassl-4047	225	16	is	be	AUX
hassl-4047	225	17	23.34	23.34	NUM
hassl-4047	225	18	,	,	PUNCT
hassl-4047	225	19	witnessed	witness	VERB
hassl-4047	225	20	in	in	ADP
hassl-4047	225	21	2021	2021	NUM
hassl-4047	225	22	.	.	PUNCT
hassl-4047	226	1	the	the	DET
hassl-4047	226	2	table	table	NOUN
hassl-4047	226	3	also	also	ADV
hassl-4047	226	4	indicated	indicate	VERB
hassl-4047	226	5	that	that	SCONJ
hassl-4047	226	6	the	the	DET
hassl-4047	226	7	mean	mean	ADJ
hassl-4047	226	8	government	government	NOUN
hassl-4047	226	9	spending	spending	NOUN
hassl-4047	226	10	is	be	AUX
hassl-4047	226	11	776.3	776.3	NUM
hassl-4047	226	12	million	million	NUM
hassl-4047	226	13	euros	euro	NOUN
hassl-4047	226	14	.	.	PUNCT
hassl-4047	227	1	the	the	DET
hassl-4047	227	2	lowest	low	ADJ
hassl-4047	227	3	government	government	NOUN
hassl-4047	227	4	spending	spending	NOUN
hassl-4047	227	5	was	be	AUX
hassl-4047	227	6	witnessed	witness	VERB
hassl-4047	227	7	in	in	ADP
hassl-4047	227	8	2012	2012	NUM
hassl-4047	227	9	,	,	PUNCT
hassl-4047	227	10	and	and	CCONJ
hassl-4047	227	11	the	the	DET
hassl-4047	227	12	highest	high	ADJ
hassl-4047	227	13	government	government	NOUN
hassl-4047	227	14	spending	spending	NOUN
hassl-4047	227	15	was	be	AUX
hassl-4047	227	16	witnessed	witness	VERB
hassl-4047	227	17	in	in	ADP
hassl-4047	227	18	2021	2021	NUM
hassl-4047	227	19	.	.	PUNCT
hassl-4047	228	1	the	the	DET
hassl-4047	228	2	mean	mean	ADJ
hassl-4047	228	3	government	government	NOUN
hassl-4047	228	4	revenue	revenue	NOUN
hassl-4047	228	5	is	be	AUX
hassl-4047	228	6	1120.1	1120.1	NUM
hassl-4047	228	7	million	million	NUM
hassl-4047	228	8	euros	euro	NOUN
hassl-4047	228	9	.	.	PUNCT
hassl-4047	229	1	2018	2018	NUM
hassl-4047	229	2	saw	see	VERB
hassl-4047	229	3	the	the	DET
hassl-4047	229	4	lowest	low	ADJ
hassl-4047	229	5	government	government	NOUN
hassl-4047	229	6	revenue	revenue	NOUN
hassl-4047	229	7	,	,	PUNCT
hassl-4047	229	8	while	while	SCONJ
hassl-4047	229	9	2017	2017	NUM
hassl-4047	229	10	saw	see	VERB
hassl-4047	229	11	the	the	DET
hassl-4047	229	12	highest	high	ADJ
hassl-4047	229	13	.	.	PUNCT
hassl-4047	230	1	the	the	DET
hassl-4047	230	2	mean	mean	ADJ
hassl-4047	230	3	fiscal	fiscal	ADJ
hassl-4047	230	4	expenditure	expenditure	NOUN
hassl-4047	230	5	is	be	AUX
hassl-4047	230	6	1202.04	1202.04	NUM
hassl-4047	230	7	million	million	NUM
hassl-4047	230	8	euros	euro	NOUN
hassl-4047	230	9	.	.	PUNCT
hassl-4047	231	1	humanities	humanity	NOUN
hassl-4047	231	2	and	and	CCONJ
hassl-4047	231	3	social	social	ADJ
hassl-4047	231	4	sciences	science	NOUN
hassl-4047	231	5	letters	letter	NOUN
hassl-4047	231	6	,	,	PUNCT
hassl-4047	231	7	2025	2025	NUM
hassl-4047	231	8	,	,	PUNCT
hassl-4047	231	9	13(1	13(1	NUM
hassl-4047	231	10	):	):	PUNCT
hassl-4047	231	11	200	200	NUM
hassl-4047	231	12	-	-	SYM
hassl-4047	231	13	213	213	NUM
hassl-4047	231	14	208	208	NUM
hassl-4047	231	15	©	©	PROPN
hassl-4047	231	16	2025	2025	NUM
hassl-4047	231	17	conscientia	conscientia	PROPN
hassl-4047	231	18	beam	beam	PROPN
hassl-4047	231	19	.	.	PUNCT
hassl-4047	232	1	all	all	DET
hassl-4047	232	2	rights	right	NOUN
hassl-4047	232	3	reserved	reserve	VERB
hassl-4047	232	4	.	.	PUNCT
hassl-4047	233	1	table	table	NOUN
hassl-4047	233	2	2	2	NUM
hassl-4047	233	3	.	.	PUNCT
hassl-4047	233	4	augmented	augment	VERB
hassl-4047	233	5	dickey	dickey	PROPN
hassl-4047	233	6	-	-	PUNCT
hassl-4047	233	7	fuller	full	ADJ
hassl-4047	233	8	unit	unit	NOUN
hassl-4047	233	9	root	root	NOUN
hassl-4047	233	10	test	test	NOUN
hassl-4047	233	11	.	.	PUNCT
hassl-4047	234	1	series	series	PROPN
hassl-4047	234	2	adfr	adfr	PROPN
hassl-4047	234	3	test	test	NOUN
hassl-4047	234	4	statistic	statistic	NOUN
hassl-4047	234	5	1	1	NUM
hassl-4047	234	6	%	%	NOUN
hassl-4047	234	7	critical	critical	ADJ
hassl-4047	234	8	values	value	NOUN
hassl-4047	234	9	5	5	NUM
hassl-4047	234	10	%	%	NOUN
hassl-4047	234	11	critical	critical	ADJ
hassl-4047	234	12	values	value	NOUN
hassl-4047	234	13	10	10	NUM
hassl-4047	234	14	%	%	NOUN
hassl-4047	234	15	critical	critical	ADJ
hassl-4047	234	16	values	value	NOUN
hassl-4047	234	17	order	order	NOUN
hassl-4047	234	18	remarks	remark	VERB
hassl-4047	234	19	gdp	gdp	NOUN
hassl-4047	234	20	growth	growth	NOUN
hassl-4047	234	21	-4.311	-4.311	PUNCT
hassl-4047	235	1	-3.750	-3.750	PUNCT
hassl-4047	235	2	-3.000	-3.000	PUNCT
hassl-4047	235	3	-2.000	-2.000	PUNCT
hassl-4047	235	4	i(1	i(1	NOUN
hassl-4047	235	5	)	)	PUNCT
hassl-4047	235	6	stationary	stationary	ADJ
hassl-4047	235	7	debt	debt	NOUN
hassl-4047	235	8	to	to	ADP
hassl-4047	235	9	gdp	gdp	NOUN
hassl-4047	235	10	0.183	0.183	NUM
hassl-4047	235	11	-3.750	-3.750	NOUN
hassl-4047	235	12	-3.000	-3.000	X
hassl-4047	235	13	-2.630	-2.630	NOUN
hassl-4047	235	14	i(0	i(0	NOUN
hassl-4047	235	15	)	)	PUNCT
hassl-4047	235	16	stationary	stationary	ADJ
hassl-4047	235	17	spending	spend	VERB
hassl-4047	235	18	0.762	0.762	NUM
hassl-4047	235	19	-3.750	-3.750	PUNCT
hassl-4047	235	20	-3.000	-3.000	X
hassl-4047	235	21	-2.630	-2.630	NOUN
hassl-4047	235	22	i(0	i(0	NOUN
hassl-4047	235	23	)	)	PUNCT
hassl-4047	235	24	stationary	stationary	ADJ
hassl-4047	235	25	revenues	revenue	NOUN
hassl-4047	235	26	-1.288	-1.288	PUNCT
hassl-4047	235	27	-3.750	-3.750	PUNCT
hassl-4047	235	28	-3.000	-3.000	X
hassl-4047	235	29	-2.630	-2.630	NOUN
hassl-4047	235	30	i(0	i(0	NOUN
hassl-4047	235	31	)	)	PUNCT
hassl-4047	235	32	stationary	stationary	ADJ
hassl-4047	235	33	fiscal	fiscal	ADJ
hassl-4047	235	34	expenditure	expenditure	NOUN
hassl-4047	235	35	-1.248	-1.248	PUNCT
hassl-4047	235	36	-3.750	-3.750	PUNCT
hassl-4047	235	37	-3.000	-3.000	X
hassl-4047	235	38	-2.630	-2.630	NOUN
hassl-4047	235	39	i(0	i(0	NOUN
hassl-4047	235	40	)	)	PUNCT
hassl-4047	235	41	stationary	stationary	VERB
hassl-4047	235	42	the	the	DET
hassl-4047	235	43	preceding	precede	VERB
hassl-4047	235	44	unit	unit	NOUN
hassl-4047	235	45	root	root	NOUN
hassl-4047	235	46	test	test	NOUN
hassl-4047	235	47	empirical	empirical	ADJ
hassl-4047	235	48	tests	test	NOUN
hassl-4047	235	49	show	show	VERB
hassl-4047	235	50	that	that	SCONJ
hassl-4047	235	51	the	the	DET
hassl-4047	235	52	following	follow	VERB
hassl-4047	235	53	are	be	AUX
hassl-4047	235	54	integrated	integrate	VERB
hassl-4047	235	55	by	by	ADP
hassl-4047	235	56	order	order	NOUN
hassl-4047	235	57	zero	zero	NUM
hassl-4047	235	58	:	:	PUNCT
hassl-4047	235	59	gdp	gdp	NOUN
hassl-4047	235	60	growth	growth	NOUN
hassl-4047	235	61	rate	rate	NOUN
hassl-4047	235	62	,	,	PUNCT
hassl-4047	235	63	government	government	NOUN
hassl-4047	235	64	debt	debt	NOUN
hassl-4047	235	65	to	to	ADP
hassl-4047	235	66	gdp	gdp	NOUN
hassl-4047	235	67	,	,	PUNCT
hassl-4047	235	68	government	government	NOUN
hassl-4047	235	69	spending	spending	NOUN
hassl-4047	235	70	,	,	PUNCT
hassl-4047	235	71	government	government	NOUN
hassl-4047	235	72	revenue	revenue	NOUN
hassl-4047	235	73	,	,	PUNCT
hassl-4047	235	74	and	and	CCONJ
hassl-4047	235	75	fiscal	fiscal	ADJ
hassl-4047	235	76	expenditure	expenditure	NOUN
hassl-4047	235	77	.	.	PUNCT
hassl-4047	236	1	they	they	PRON
hassl-4047	236	2	have	have	VERB
hassl-4047	236	3	the	the	DET
hassl-4047	236	4	same	same	ADJ
hassl-4047	236	5	order	order	NOUN
hassl-4047	236	6	of	of	ADP
hassl-4047	236	7	integration	integration	NOUN
hassl-4047	236	8	,	,	PUNCT
hassl-4047	236	9	1	1	NUM
hassl-4047	236	10	(	(	PUNCT
hassl-4047	236	11	0	0	NUM
hassl-4047	236	12	)	)	PUNCT
hassl-4047	236	13	.	.	PUNCT
hassl-4047	237	1	the	the	DET
hassl-4047	237	2	augmented	augment	VERB
hassl-4047	237	3	dickey	dickey	PROPN
hassl-4047	237	4	-	-	PUNCT
hassl-4047	237	5	fuller	full	ADJ
hassl-4047	237	6	test	test	NOUN
hassl-4047	237	7	(	(	PUNCT
hassl-4047	237	8	adf	adf	PROPN
hassl-4047	237	9	)	)	PUNCT
hassl-4047	237	10	with	with	ADP
hassl-4047	237	11	trend	trend	NOUN
hassl-4047	237	12	and	and	CCONJ
hassl-4047	237	13	intercept	intercept	NOUN
hassl-4047	237	14	showed	show	VERB
hassl-4047	237	15	that	that	SCONJ
hassl-4047	237	16	the	the	DET
hassl-4047	237	17	time	time	NOUN
hassl-4047	237	18	series	series	PROPN
hassl-4047	237	19	are	be	AUX
hassl-4047	237	20	integrated	integrate	VERB
hassl-4047	237	21	of	of	ADP
hassl-4047	237	22	the	the	DET
hassl-4047	237	23	same	same	ADJ
hassl-4047	237	24	order	order	NOUN
hassl-4047	237	25	,	,	PUNCT
hassl-4047	237	26	as	as	SCONJ
hassl-4047	237	27	can	can	AUX
hassl-4047	237	28	be	be	AUX
hassl-4047	237	29	shown	show	VERB
hassl-4047	237	30	in	in	ADP
hassl-4047	237	31	table	table	NOUN
hassl-4047	237	32	2	2	NUM
hassl-4047	237	33	.	.	X
hassl-4047	237	34	cointegration	cointegration	NOUN
hassl-4047	237	35	is	be	AUX
hassl-4047	237	36	the	the	DET
hassl-4047	237	37	linear	linear	ADJ
hassl-4047	237	38	combination	combination	NOUN
hassl-4047	237	39	of	of	ADP
hassl-4047	237	40	series	series	NOUN
hassl-4047	237	41	integrated	integrate	VERB
hassl-4047	237	42	of	of	ADP
hassl-4047	237	43	the	the	DET
hassl-4047	237	44	same	same	ADJ
hassl-4047	237	45	order	order	NOUN
hassl-4047	237	46	.	.	PUNCT
hassl-4047	238	1	the	the	DET
hassl-4047	238	2	degree	degree	NOUN
hassl-4047	238	3	of	of	ADP
hassl-4047	238	4	the	the	DET
hassl-4047	238	5	integration	integration	NOUN
hassl-4047	238	6	indicates	indicate	VERB
hassl-4047	238	7	the	the	DET
hassl-4047	238	8	number	number	NOUN
hassl-4047	238	9	of	of	ADP
hassl-4047	238	10	time	time	NOUN
hassl-4047	238	11	series	series	NOUN
hassl-4047	238	12	that	that	PRON
hassl-4047	238	13	require	require	VERB
hassl-4047	238	14	differentiation	differentiation	NOUN
hassl-4047	238	15	to	to	PART
hassl-4047	238	16	achieve	achieve	VERB
hassl-4047	238	17	stationarity	stationarity	NOUN
hassl-4047	238	18	.	.	PUNCT
hassl-4047	239	1	it	it	PRON
hassl-4047	239	2	is	be	AUX
hassl-4047	239	3	noted	note	VERB
hassl-4047	239	4	that	that	SCONJ
hassl-4047	239	5	test	test	NOUN
hassl-4047	239	6	statistics	statistic	NOUN
hassl-4047	239	7	are	be	AUX
hassl-4047	239	8	higher	high	ADJ
hassl-4047	239	9	(	(	PUNCT
hassl-4047	239	10	in	in	ADP
hassl-4047	239	11	absolute	absolute	ADJ
hassl-4047	239	12	terms	term	NOUN
hassl-4047	239	13	)	)	PUNCT
hassl-4047	239	14	than	than	ADP
hassl-4047	239	15	the	the	DET
hassl-4047	239	16	critical	critical	ADJ
hassl-4047	239	17	values	value	NOUN
hassl-4047	239	18	when	when	SCONJ
hassl-4047	239	19	looking	look	VERB
hassl-4047	239	20	at	at	ADP
hassl-4047	239	21	the	the	DET
hassl-4047	239	22	augmented	augment	VERB
hassl-4047	239	23	dickey	dickey	PROPN
hassl-4047	239	24	-	-	PUNCT
hassl-4047	239	25	fuller	full	ADJ
hassl-4047	239	26	test	test	NOUN
hassl-4047	239	27	(	(	PUNCT
hassl-4047	239	28	adf	adf	NOUN
hassl-4047	239	29	)	)	PUNCT
hassl-4047	239	30	test	test	NOUN
hassl-4047	239	31	statistics	statistic	NOUN
hassl-4047	239	32	at	at	ADP
hassl-4047	239	33	the	the	DET
hassl-4047	239	34	1	1	NUM
hassl-4047	239	35	%	%	NOUN
hassl-4047	239	36	,	,	PUNCT
hassl-4047	239	37	5	5	NUM
hassl-4047	239	38	%	%	NOUN
hassl-4047	239	39	,	,	PUNCT
hassl-4047	239	40	and	and	CCONJ
hassl-4047	239	41	10	10	NUM
hassl-4047	239	42	%	%	NOUN
hassl-4047	239	43	critical	critical	ADJ
hassl-4047	239	44	values	value	NOUN
hassl-4047	239	45	.	.	PUNCT
hassl-4047	240	1	at	at	ADP
hassl-4047	240	2	that	that	DET
hassl-4047	240	3	level	level	NOUN
hassl-4047	240	4	,	,	PUNCT
hassl-4047	240	5	the	the	DET
hassl-4047	240	6	series	series	NOUN
hassl-4047	240	7	is	be	AUX
hassl-4047	240	8	therefore	therefore	ADV
hassl-4047	240	9	considered	consider	VERB
hassl-4047	240	10	stationary	stationary	ADJ
hassl-4047	240	11	.	.	PUNCT
hassl-4047	241	1	to	to	PART
hassl-4047	241	2	ascertain	ascertain	VERB
hassl-4047	241	3	if	if	SCONJ
hassl-4047	241	4	the	the	DET
hassl-4047	241	5	population	population	NOUN
hassl-4047	241	6	the	the	DET
hassl-4047	241	7	sample	sample	NOUN
hassl-4047	241	8	is	be	AUX
hassl-4047	241	9	taken	take	VERB
hassl-4047	241	10	from	from	ADP
hassl-4047	241	11	is	be	AUX
hassl-4047	241	12	non	non	ADJ
hassl-4047	241	13	-	-	ADJ
hassl-4047	241	14	normal	normal	ADJ
hassl-4047	241	15	,	,	PUNCT
hassl-4047	241	16	a	a	DET
hassl-4047	241	17	one	one	NUM
hassl-4047	241	18	-	-	PUNCT
hassl-4047	241	19	sample	sample	NOUN
hassl-4047	241	20	hypothesis	hypothesis	NOUN
hassl-4047	241	21	test	test	NOUN
hassl-4047	241	22	is	be	AUX
hassl-4047	241	23	performed	perform	VERB
hassl-4047	241	24	.	.	PUNCT
hassl-4047	242	1	population	population	NOUN
hassl-4047	242	2	normalcy	normalcy	NOUN
hassl-4047	242	3	is	be	AUX
hassl-4047	242	4	a	a	DET
hassl-4047	242	5	prerequisite	prerequisite	NOUN
hassl-4047	242	6	for	for	ADP
hassl-4047	242	7	many	many	ADJ
hassl-4047	242	8	statistical	statistical	ADJ
hassl-4047	242	9	operations	operation	NOUN
hassl-4047	242	10	;	;	PUNCT
hassl-4047	242	11	hence	hence	ADV
hassl-4047	242	12	a	a	DET
hassl-4047	242	13	normality	normality	NOUN
hassl-4047	242	14	test	test	NOUN
hassl-4047	242	15	is	be	AUX
hassl-4047	242	16	a	a	DET
hassl-4047	242	17	crucial	crucial	ADJ
hassl-4047	242	18	step	step	NOUN
hassl-4047	242	19	in	in	ADP
hassl-4047	242	20	this	this	DET
hassl-4047	242	21	research	research	NOUN
hassl-4047	242	22	to	to	PART
hassl-4047	242	23	decide	decide	VERB
hassl-4047	242	24	whether	whether	SCONJ
hassl-4047	242	25	to	to	PART
hassl-4047	242	26	reject	reject	VERB
hassl-4047	242	27	this	this	DET
hassl-4047	242	28	assumption	assumption	NOUN
hassl-4047	242	29	.	.	PUNCT
hassl-4047	243	1	according	accord	VERB
hassl-4047	243	2	to	to	ADP
hassl-4047	243	3	the	the	DET
hassl-4047	243	4	normality	normality	NOUN
hassl-4047	243	5	test	test	NOUN
hassl-4047	243	6	's	's	PART
hassl-4047	243	7	null	null	ADJ
hassl-4047	243	8	hypothesis	hypothesis	NOUN
hassl-4047	243	9	,	,	PUNCT
hassl-4047	243	10	the	the	DET
hassl-4047	243	11	population	population	NOUN
hassl-4047	243	12	is	be	AUX
hassl-4047	243	13	gaussian	gaussian	ADJ
hassl-4047	243	14	.	.	PUNCT
hassl-4047	244	1	the	the	DET
hassl-4047	244	2	population	population	NOUN
hassl-4047	244	3	is	be	AUX
hassl-4047	244	4	non	non	ADJ
hassl-4047	244	5	-	-	ADJ
hassl-4047	244	6	normal	normal	ADJ
hassl-4047	244	7	,	,	PUNCT
hassl-4047	244	8	according	accord	VERB
hassl-4047	244	9	to	to	ADP
hassl-4047	244	10	the	the	DET
hassl-4047	244	11	alternative	alternative	ADJ
hassl-4047	244	12	theory	theory	NOUN
hassl-4047	244	13	.	.	PUNCT
hassl-4047	245	1	the	the	DET
hassl-4047	245	2	following	follow	VERB
hassl-4047	245	3	tests	test	NOUN
hassl-4047	245	4	have	have	AUX
hassl-4047	245	5	been	be	AUX
hassl-4047	245	6	run	run	VERB
hassl-4047	245	7	in	in	ADP
hassl-4047	245	8	order	order	NOUN
hassl-4047	245	9	to	to	PART
hassl-4047	245	10	ascertain	ascertain	VERB
hassl-4047	245	11	the	the	DET
hassl-4047	245	12	data	datum	NOUN
hassl-4047	245	13	's	's	PART
hassl-4047	245	14	genuine	genuine	ADJ
hassl-4047	245	15	demographic	demographic	ADJ
hassl-4047	245	16	characteristics	characteristic	NOUN
hassl-4047	245	17	.	.	PUNCT
hassl-4047	246	1	table	table	NOUN
hassl-4047	246	2	3	3	NUM
hassl-4047	246	3	.	.	PUNCT
hassl-4047	246	4	shapiro	shapiro	PROPN
hassl-4047	246	5	-	-	PUNCT
hassl-4047	246	6	wilk	wilk	NOUN
hassl-4047	246	7	w	w	PROPN
hassl-4047	246	8	test	test	NOUN
hassl-4047	246	9	for	for	ADP
hassl-4047	246	10	normal	normal	ADJ
hassl-4047	246	11	data	datum	NOUN
hassl-4047	246	12	.	.	PUNCT
hassl-4047	247	1	variable	variable	ADJ
hassl-4047	247	2	w	w	PROPN
hassl-4047	247	3	v	v	PROPN
hassl-4047	247	4	z	z	PROPN
hassl-4047	247	5	prob	prob	PROPN
hassl-4047	247	6	>	>	PROPN
hassl-4047	247	7	z	z	PROPN
hassl-4047	247	8	gdp	gdp	NOUN
hassl-4047	247	9	growth	growth	NOUN
hassl-4047	247	10	0.841	0.841	NUM
hassl-4047	247	11	2.445	2.445	NUM
hassl-4047	247	12	1.687	1.687	NUM
hassl-4047	247	13	0.046	0.046	NUM
hassl-4047	247	14	debt	debt	NOUN
hassl-4047	247	15	to	to	ADP
hassl-4047	247	16	gdp	gdp	NOUN
hassl-4047	247	17	0.945	0.945	NUM
hassl-4047	247	18	0.851	0.851	NUM
hassl-4047	247	19	-0.273	-0.273	NOUN
hassl-4047	247	20	0.607	0.607	NUM
hassl-4047	247	21	spending	spending	NOUN
hassl-4047	247	22	0.942	0.942	NUM
hassl-4047	247	23	0.895	0.895	NUM
hassl-4047	247	24	-0.188	-0.188	NUM
hassl-4047	247	25	0.575	0.575	NUM
hassl-4047	247	26	revenues	revenue	NOUN
hassl-4047	247	27	0.870	0.870	NUM
hassl-4047	247	28	2.011	2.011	NUM
hassl-4047	247	29	1.289	1.289	NUM
hassl-4047	247	30	0.099	0.099	NUM
hassl-4047	247	31	fiscal	fiscal	ADJ
hassl-4047	247	32	expenditures	expenditure	NOUN
hassl-4047	247	33	0.865	0.865	NUM
hassl-4047	247	34	2.078	2.078	NUM
hassl-4047	247	35	1.355	1.355	NUM
hassl-4047	247	36	0.088	0.088	NUM
hassl-4047	247	37	table	table	NOUN
hassl-4047	247	38	3	3	NUM
hassl-4047	247	39	presents	present	VERB
hassl-4047	247	40	the	the	DET
hassl-4047	247	41	results	result	NOUN
hassl-4047	247	42	of	of	ADP
hassl-4047	247	43	the	the	DET
hassl-4047	247	44	shapiro	shapiro	PROPN
hassl-4047	247	45	-	-	PUNCT
hassl-4047	247	46	wilk	wilk	NOUN
hassl-4047	247	47	w	w	PROPN
hassl-4047	247	48	test	test	NOUN
hassl-4047	247	49	for	for	ADP
hassl-4047	247	50	normality	normality	NOUN
hassl-4047	247	51	of	of	ADP
hassl-4047	247	52	various	various	ADJ
hassl-4047	247	53	data	datum	NOUN
hassl-4047	247	54	series	series	NOUN
hassl-4047	247	55	.	.	PUNCT
hassl-4047	248	1	this	this	DET
hassl-4047	248	2	test	test	NOUN
hassl-4047	248	3	is	be	AUX
hassl-4047	248	4	used	use	VERB
hassl-4047	248	5	to	to	PART
hassl-4047	248	6	assess	assess	VERB
hassl-4047	248	7	whether	whether	SCONJ
hassl-4047	248	8	the	the	DET
hassl-4047	248	9	data	datum	NOUN
hassl-4047	248	10	follow	follow	VERB
hassl-4047	248	11	a	a	DET
hassl-4047	248	12	normal	normal	ADJ
hassl-4047	248	13	distribution	distribution	NOUN
hassl-4047	248	14	.	.	PUNCT
hassl-4047	249	1	the	the	DET
hassl-4047	249	2	variables	variable	NOUN
hassl-4047	249	3	tested	test	VERB
hassl-4047	249	4	for	for	ADP
hassl-4047	249	5	normality	normality	NOUN
hassl-4047	249	6	include	include	VERB
hassl-4047	249	7	gdp	gdp	NOUN
hassl-4047	249	8	growth	growth	NOUN
hassl-4047	249	9	,	,	PUNCT
hassl-4047	249	10	debt	debt	NOUN
hassl-4047	249	11	to	to	ADP
hassl-4047	249	12	gdp	gdp	NOUN
hassl-4047	249	13	,	,	PUNCT
hassl-4047	249	14	spending	spending	NOUN
hassl-4047	249	15	,	,	PUNCT
hassl-4047	249	16	revenues	revenue	NOUN
hassl-4047	249	17	,	,	PUNCT
hassl-4047	249	18	and	and	CCONJ
hassl-4047	249	19	fiscal	fiscal	ADJ
hassl-4047	249	20	expenditures	expenditure	NOUN
hassl-4047	249	21	.	.	PUNCT
hassl-4047	250	1	according	accord	VERB
hassl-4047	250	2	to	to	ADP
hassl-4047	250	3	the	the	DET
hassl-4047	250	4	shapiro	shapiro	PROPN
hassl-4047	250	5	-	-	PUNCT
hassl-4047	250	6	wilk	wilk	NOUN
hassl-4047	250	7	w	w	PROPN
hassl-4047	250	8	test	test	NOUN
hassl-4047	250	9	,	,	PUNCT
hassl-4047	250	10	there	there	PRON
hassl-4047	250	11	is	be	VERB
hassl-4047	250	12	evidence	evidence	NOUN
hassl-4047	250	13	that	that	SCONJ
hassl-4047	250	14	the	the	DET
hassl-4047	250	15	data	datum	NOUN
hassl-4047	250	16	do	do	AUX
hassl-4047	250	17	not	not	PART
hassl-4047	250	18	follow	follow	VERB
hassl-4047	250	19	a	a	DET
hassl-4047	250	20	normal	normal	ADJ
hassl-4047	250	21	distribution	distribution	NOUN
hassl-4047	250	22	at	at	ADP
hassl-4047	250	23	a	a	DET
hassl-4047	250	24	significance	significance	NOUN
hassl-4047	250	25	level	level	NOUN
hassl-4047	250	26	of	of	ADP
hassl-4047	250	27	less	less	ADJ
hassl-4047	250	28	than	than	ADP
hassl-4047	250	29	0.05	0.05	NUM
hassl-4047	250	30	.	.	PUNCT
hassl-4047	251	1	because	because	SCONJ
hassl-4047	251	2	the	the	DET
hassl-4047	251	3	biggest	big	ADJ
hassl-4047	251	4	point	point	NOUN
hassl-4047	251	5	is	be	AUX
hassl-4047	251	6	slightly	slightly	ADV
hassl-4047	251	7	above	above	ADP
hassl-4047	251	8	the	the	DET
hassl-4047	251	9	line	line	NOUN
hassl-4047	251	10	and	and	CCONJ
hassl-4047	251	11	the	the	DET
hassl-4047	251	12	smallest	small	ADJ
hassl-4047	251	13	points	point	NOUN
hassl-4047	251	14	are	be	AUX
hassl-4047	251	15	below	below	ADP
hassl-4047	251	16	it	it	PRON
hassl-4047	251	17	,	,	PUNCT
hassl-4047	251	18	there	there	PRON
hassl-4047	251	19	is	be	VERB
hassl-4047	251	20	a	a	DET
hassl-4047	251	21	tiny	tiny	ADJ
hassl-4047	251	22	tendency	tendency	NOUN
hassl-4047	251	23	for	for	SCONJ
hassl-4047	251	24	these	these	DET
hassl-4047	251	25	data	datum	NOUN
hassl-4047	251	26	to	to	PART
hassl-4047	251	27	have	have	VERB
hassl-4047	251	28	lighter	light	ADJ
hassl-4047	251	29	tails	tail	NOUN
hassl-4047	251	30	than	than	ADP
hassl-4047	251	31	a	a	DET
hassl-4047	251	32	normal	normal	ADJ
hassl-4047	251	33	distribution	distribution	NOUN
hassl-4047	251	34	.	.	PUNCT
hassl-4047	252	1	at	at	ADP
hassl-4047	252	2	the	the	DET
hassl-4047	252	3	extremes	extreme	NOUN
hassl-4047	252	4	,	,	PUNCT
hassl-4047	252	5	a	a	DET
hassl-4047	252	6	distribution	distribution	NOUN
hassl-4047	252	7	with	with	ADP
hassl-4047	252	8	thick	thick	ADJ
hassl-4047	252	9	tails	tail	NOUN
hassl-4047	252	10	displayed	display	VERB
hassl-4047	252	11	the	the	DET
hassl-4047	252	12	reverse	reverse	ADJ
hassl-4047	252	13	trend	trend	NOUN
hassl-4047	252	14	.	.	PUNCT
hassl-4047	253	1	according	accord	VERB
hassl-4047	253	2	to	to	ADP
hassl-4047	253	3	the	the	DET
hassl-4047	253	4	shapiro	shapiro	PROPN
hassl-4047	253	5	-	-	PUNCT
hassl-4047	253	6	wilk	wilk	NOUN
hassl-4047	253	7	test	test	NOUN
hassl-4047	253	8	results	result	NOUN
hassl-4047	253	9	,	,	PUNCT
hassl-4047	253	10	except	except	SCONJ
hassl-4047	253	11	for	for	ADP
hassl-4047	253	12	gdp	gdp	NOUN
hassl-4047	253	13	growth	growth	NOUN
hassl-4047	253	14	,	,	PUNCT
hassl-4047	253	15	all	all	DET
hassl-4047	253	16	other	other	ADJ
hassl-4047	253	17	variables	variable	NOUN
hassl-4047	253	18	(	(	PUNCT
hassl-4047	253	19	debt	debt	NOUN
hassl-4047	253	20	to	to	ADP
hassl-4047	253	21	gdp	gdp	NOUN
hassl-4047	253	22	,	,	PUNCT
hassl-4047	253	23	spending	spending	NOUN
hassl-4047	253	24	,	,	PUNCT
hassl-4047	253	25	revenues	revenue	NOUN
hassl-4047	253	26	,	,	PUNCT
hassl-4047	253	27	and	and	CCONJ
hassl-4047	253	28	fiscal	fiscal	ADJ
hassl-4047	253	29	expenditures	expenditure	NOUN
hassl-4047	253	30	)	)	PUNCT
hassl-4047	253	31	follow	follow	VERB
hassl-4047	253	32	a	a	DET
hassl-4047	253	33	normal	normal	ADJ
hassl-4047	253	34	distribution	distribution	NOUN
hassl-4047	253	35	,	,	PUNCT
hassl-4047	253	36	as	as	SCONJ
hassl-4047	253	37	their	their	PRON
hassl-4047	253	38	p	p	NOUN
hassl-4047	253	39	-	-	PUNCT
hassl-4047	253	40	values	value	NOUN
hassl-4047	253	41	are	be	AUX
hassl-4047	253	42	greater	great	ADJ
hassl-4047	253	43	than	than	ADP
hassl-4047	253	44	0.05	0.05	NUM
hassl-4047	253	45	.	.	PUNCT
hassl-4047	254	1	this	this	PRON
hassl-4047	254	2	has	have	VERB
hassl-4047	254	3	important	important	ADJ
hassl-4047	254	4	implications	implication	NOUN
hassl-4047	254	5	for	for	ADP
hassl-4047	254	6	the	the	DET
hassl-4047	254	7	choice	choice	NOUN
hassl-4047	254	8	of	of	ADP
hassl-4047	254	9	statistical	statistical	ADJ
hassl-4047	254	10	methods	method	NOUN
hassl-4047	254	11	in	in	ADP
hassl-4047	254	12	further	further	ADJ
hassl-4047	254	13	analysis	analysis	NOUN
hassl-4047	254	14	.	.	PUNCT
hassl-4047	255	1	table	table	NOUN
hassl-4047	255	2	4	4	NUM
hassl-4047	255	3	.	.	PUNCT
hassl-4047	255	4	shapiro	shapiro	NOUN
hassl-4047	255	5	-	-	PUNCT
hassl-4047	255	6	wilk	wilk	NOUN
hassl-4047	255	7	w	w	PROPN
hassl-4047	255	8	test	test	NOUN
hassl-4047	255	9	for	for	ADP
hassl-4047	255	10	normal	normal	ADJ
hassl-4047	255	11	data	datum	NOUN
hassl-4047	255	12	.	.	PUNCT
hassl-4047	256	1	variable	variable	ADJ
hassl-4047	256	2	coefficient	coefficient	NOUN
hassl-4047	256	3	std	std	PROPN
hassl-4047	256	4	.	.	NOUN
hassl-4047	256	5	error	error	NOUN
hassl-4047	256	6	t	t	PROPN
hassl-4047	256	7	-	-	PUNCT
hassl-4047	256	8	ratio	ratio	NOUN
hassl-4047	256	9	p	p	NOUN
hassl-4047	256	10	-	-	PUNCT
hassl-4047	256	11	value	value	NOUN
hassl-4047	256	12	significance	significance	NOUN
hassl-4047	256	13	const	const	ADP
hassl-4047	256	14	−39.043	−39.043	PROPN
hassl-4047	256	15	15.190	15.190	NUM
hassl-4047	256	16	−2.570	−2.570	NOUN
hassl-4047	256	17	0.050	0.050	NUM
hassl-4047	256	18	*	*	PUNCT
hassl-4047	256	19	debt	debt	NOUN
hassl-4047	256	20	to	to	ADP
hassl-4047	256	21	gdp	gdp	NOUN
hassl-4047	256	22	−1.598	−1.598	ADV
hassl-4047	256	23	0.607	0.607	NUM
hassl-4047	256	24	−2.634	−2.634	NOUN
hassl-4047	256	25	0.047	0.047	NUM
hassl-4047	256	26	*	*	PUNCT
hassl-4047	256	27	*	*	PUNCT
hassl-4047	256	28	spending	spend	VERB
hassl-4047	256	29	0.080	0.080	NUM
hassl-4047	256	30	0.027	0.027	NUM
hassl-4047	256	31	2.987	2.987	NUM
hassl-4047	256	32	0.030	0.030	NUM
hassl-4047	256	33	*	*	PUNCT
hassl-4047	256	34	*	*	PROPN
hassl-4047	256	35	revenues	revenue	NOUN
hassl-4047	256	36	0.016	0.016	NUM
hassl-4047	256	37	0.014	0.014	NUM
hassl-4047	256	38	1.094	1.094	NUM
hassl-4047	256	39	0.324	0.324	NUM
hassl-4047	256	40	not	not	PART
hassl-4047	256	41	significant	significant	ADJ
hassl-4047	256	42	fiscal	fiscal	ADJ
hassl-4047	256	43	expenditure	expenditure	NOUN
hassl-4047	256	44	−0.010	−0.010	NOUN
hassl-4047	257	1	0.016	0.016	NUM
hassl-4047	257	2	−0.651	−0.651	NOUN
hassl-4047	257	3	0.544	0.544	NUM
hassl-4047	257	4	not	not	PART
hassl-4047	257	5	significant	significant	ADJ
hassl-4047	257	6	note	note	NOUN
hassl-4047	257	7	:	:	PUNCT
hassl-4047	257	8	a	a	DET
hassl-4047	257	9	p	p	NOUN
hassl-4047	257	10	-	-	PUNCT
hassl-4047	257	11	value	value	NOUN
hassl-4047	257	12	of	of	ADP
hassl-4047	257	13	0.050	0.050	NUM
hassl-4047	257	14	,	,	PUNCT
hassl-4047	257	15	which	which	PRON
hassl-4047	257	16	is	be	AUX
hassl-4047	257	17	marginally	marginally	ADV
hassl-4047	257	18	significant	significant	ADJ
hassl-4047	257	19	indicated	indicate	VERB
hassl-4047	257	20	with	with	ADP
hassl-4047	257	21	"	"	PUNCT
hassl-4047	257	22	*	*	NOUN
hassl-4047	257	23	"	"	PUNCT
hassl-4047	257	24	.	.	PUNCT
hassl-4047	258	1	a	a	DET
hassl-4047	258	2	p	p	NOUN
hassl-4047	258	3	-	-	PUNCT
hassl-4047	258	4	value	value	NOUN
hassl-4047	258	5	less	less	ADJ
hassl-4047	258	6	than	than	ADP
hassl-4047	258	7	0.050	0.050	NUM
hassl-4047	258	8	,	,	PUNCT
hassl-4047	258	9	which	which	PRON
hassl-4047	258	10	is	be	AUX
hassl-4047	258	11	significant	significant	ADJ
hassl-4047	258	12	at	at	ADP
hassl-4047	258	13	the	the	DET
hassl-4047	258	14	5	5	NUM
hassl-4047	258	15	%	%	NOUN
hassl-4047	258	16	level	level	NOUN
hassl-4047	258	17	is	be	AUX
hassl-4047	258	18	denoted	denote	VERB
hassl-4047	258	19	with	with	ADP
hassl-4047	258	20	"	"	PUNCT
hassl-4047	258	21	*	*	PUNCT
hassl-4047	258	22	*	*	PUNCT
hassl-4047	258	23	"	"	PUNCT
hassl-4047	258	24	.	.	PUNCT
hassl-4047	259	1	humanities	humanity	NOUN
hassl-4047	259	2	and	and	CCONJ
hassl-4047	259	3	social	social	ADJ
hassl-4047	259	4	sciences	science	NOUN
hassl-4047	259	5	letters	letter	NOUN
hassl-4047	259	6	,	,	PUNCT
hassl-4047	259	7	2025	2025	NUM
hassl-4047	259	8	,	,	PUNCT
hassl-4047	259	9	13(1	13(1	NUM
hassl-4047	259	10	):	):	PUNCT
hassl-4047	259	11	200	200	NUM
hassl-4047	259	12	-	-	SYM
hassl-4047	259	13	213	213	NUM
hassl-4047	259	14	209	209	NUM
hassl-4047	259	15	©	©	PROPN
hassl-4047	259	16	2025	2025	NUM
hassl-4047	259	17	conscientia	conscientia	PROPN
hassl-4047	259	18	beam	beam	PROPN
hassl-4047	259	19	.	.	PUNCT
hassl-4047	260	1	all	all	DET
hassl-4047	260	2	rights	right	NOUN
hassl-4047	260	3	reserved	reserve	VERB
hassl-4047	260	4	.	.	PUNCT
hassl-4047	261	1	table	table	NOUN
hassl-4047	261	2	4	4	NUM
hassl-4047	261	3	shapiro	shapiro	NOUN
hassl-4047	261	4	-	-	PUNCT
hassl-4047	261	5	wilk	wilk	NOUN
hassl-4047	261	6	w	w	PROPN
hassl-4047	261	7	test	test	NOUN
hassl-4047	261	8	for	for	ADP
hassl-4047	261	9	normal	normal	ADJ
hassl-4047	261	10	data	datum	NOUN
hassl-4047	261	11	presents	present	VERB
hassl-4047	261	12	the	the	DET
hassl-4047	261	13	results	result	NOUN
hassl-4047	261	14	of	of	ADP
hassl-4047	261	15	the	the	DET
hassl-4047	261	16	statistical	statistical	ADJ
hassl-4047	261	17	analysis	analysis	NOUN
hassl-4047	261	18	for	for	ADP
hassl-4047	261	19	various	various	ADJ
hassl-4047	261	20	variables	variable	NOUN
hassl-4047	261	21	,	,	PUNCT
hassl-4047	261	22	including	include	VERB
hassl-4047	261	23	their	their	PRON
hassl-4047	261	24	coefficients	coefficient	NOUN
hassl-4047	261	25	,	,	PUNCT
hassl-4047	261	26	standard	standard	ADJ
hassl-4047	261	27	errors	error	NOUN
hassl-4047	261	28	,	,	PUNCT
hassl-4047	261	29	t	t	NOUN
hassl-4047	261	30	-	-	PUNCT
hassl-4047	261	31	ratios	ratio	NOUN
hassl-4047	261	32	,	,	PUNCT
hassl-4047	261	33	p	p	NOUN
hassl-4047	261	34	-	-	PUNCT
hassl-4047	261	35	values	value	NOUN
hassl-4047	261	36	,	,	PUNCT
hassl-4047	261	37	and	and	CCONJ
hassl-4047	261	38	significance	significance	NOUN
hassl-4047	261	39	levels	level	NOUN
hassl-4047	261	40	:	:	PUNCT
hassl-4047	261	41	•	•	NOUN
hassl-4047	261	42	constant	constant	ADJ
hassl-4047	261	43	:	:	PUNCT
hassl-4047	261	44	the	the	DET
hassl-4047	261	45	constant	constant	ADJ
hassl-4047	261	46	term	term	NOUN
hassl-4047	261	47	has	have	VERB
hassl-4047	261	48	a	a	DET
hassl-4047	261	49	p	p	NOUN
hassl-4047	261	50	-	-	PUNCT
hassl-4047	261	51	value	value	NOUN
hassl-4047	261	52	of	of	ADP
hassl-4047	261	53	0.050	0.050	NUM
hassl-4047	261	54	,	,	PUNCT
hassl-4047	261	55	which	which	PRON
hassl-4047	261	56	is	be	AUX
hassl-4047	261	57	marginally	marginally	ADV
hassl-4047	261	58	significant	significant	ADJ
hassl-4047	261	59	(	(	PUNCT
hassl-4047	261	60	indicated	indicate	VERB
hassl-4047	261	61	with	with	ADP
hassl-4047	261	62	"	"	PUNCT
hassl-4047	261	63	*	*	NOUN
hassl-4047	261	64	"	"	PUNCT
hassl-4047	261	65	)	)	PUNCT
hassl-4047	261	66	,	,	PUNCT
hassl-4047	261	67	suggesting	suggest	VERB
hassl-4047	261	68	some	some	DET
hassl-4047	261	69	evidence	evidence	NOUN
hassl-4047	261	70	of	of	ADP
hassl-4047	261	71	a	a	DET
hassl-4047	261	72	relationship	relationship	NOUN
hassl-4047	261	73	with	with	ADP
hassl-4047	261	74	the	the	DET
hassl-4047	261	75	dependent	dependent	ADJ
hassl-4047	261	76	variable	variable	NOUN
hassl-4047	261	77	.	.	PUNCT
hassl-4047	262	1	•	•	NUM
hassl-4047	262	2	debt	debt	NOUN
hassl-4047	262	3	to	to	ADP
hassl-4047	262	4	gdp	gdp	NOUN
hassl-4047	262	5	:	:	PUNCT
hassl-4047	262	6	this	this	DET
hassl-4047	262	7	variable	variable	NOUN
hassl-4047	262	8	has	have	VERB
hassl-4047	262	9	a	a	DET
hassl-4047	262	10	p	p	NOUN
hassl-4047	262	11	-	-	PUNCT
hassl-4047	262	12	value	value	NOUN
hassl-4047	262	13	of	of	ADP
hassl-4047	262	14	0.047	0.047	NUM
hassl-4047	262	15	,	,	PUNCT
hassl-4047	262	16	which	which	PRON
hassl-4047	262	17	is	be	AUX
hassl-4047	262	18	significant	significant	ADJ
hassl-4047	262	19	at	at	ADP
hassl-4047	262	20	the	the	DET
hassl-4047	262	21	5	5	NUM
hassl-4047	262	22	%	%	NOUN
hassl-4047	262	23	level	level	NOUN
hassl-4047	262	24	(	(	PUNCT
hassl-4047	262	25	denoted	denote	VERB
hassl-4047	262	26	with	with	ADP
hassl-4047	262	27	"	"	PUNCT
hassl-4047	262	28	*	*	NOUN
hassl-4047	262	29	*	*	PUNCT
hassl-4047	262	30	"	"	PUNCT
hassl-4047	262	31	)	)	PUNCT
hassl-4047	262	32	,	,	PUNCT
hassl-4047	262	33	indicating	indicate	VERB
hassl-4047	262	34	a	a	DET
hassl-4047	262	35	statistically	statistically	ADV
hassl-4047	262	36	significant	significant	ADJ
hassl-4047	262	37	effect	effect	NOUN
hassl-4047	262	38	on	on	ADP
hassl-4047	262	39	the	the	DET
hassl-4047	262	40	dependent	dependent	ADJ
hassl-4047	262	41	variable	variable	NOUN
hassl-4047	262	42	.	.	PUNCT
hassl-4047	263	1	•	•	NUM
hassl-4047	263	2	spending	spending	NOUN
hassl-4047	263	3	:	:	PUNCT
hassl-4047	263	4	the	the	DET
hassl-4047	263	5	p	p	NOUN
hassl-4047	263	6	-	-	PUNCT
hassl-4047	263	7	value	value	NOUN
hassl-4047	263	8	for	for	ADP
hassl-4047	263	9	spending	spending	NOUN
hassl-4047	263	10	is	be	AUX
hassl-4047	263	11	0.030	0.030	NUM
hassl-4047	263	12	it	it	PRON
hassl-4047	263	13	is	be	AUX
hassl-4047	263	14	also	also	ADV
hassl-4047	263	15	significant	significant	ADJ
hassl-4047	263	16	at	at	ADP
hassl-4047	263	17	the	the	DET
hassl-4047	263	18	5	5	NUM
hassl-4047	263	19	%	%	NOUN
hassl-4047	263	20	level	level	NOUN
hassl-4047	263	21	(	(	PUNCT
hassl-4047	263	22	denoted	denote	VERB
hassl-4047	263	23	with	with	ADP
hassl-4047	263	24	"	"	PUNCT
hassl-4047	263	25	*	*	NOUN
hassl-4047	263	26	*	*	PUNCT
hassl-4047	263	27	"	"	PUNCT
hassl-4047	263	28	)	)	PUNCT
hassl-4047	263	29	,	,	PUNCT
hassl-4047	263	30	showing	show	VERB
hassl-4047	263	31	a	a	DET
hassl-4047	263	32	significant	significant	ADJ
hassl-4047	263	33	relationship	relationship	NOUN
hassl-4047	263	34	with	with	ADP
hassl-4047	263	35	the	the	DET
hassl-4047	263	36	dependent	dependent	ADJ
hassl-4047	263	37	variable	variable	NOUN
hassl-4047	263	38	.	.	PUNCT
hassl-4047	264	1	•	•	NUM
hassl-4047	264	2	revenues	revenue	NOUN
hassl-4047	264	3	:	:	PUNCT
hassl-4047	264	4	the	the	DET
hassl-4047	264	5	p	p	NOUN
hassl-4047	264	6	-	-	PUNCT
hassl-4047	264	7	value	value	NOUN
hassl-4047	264	8	for	for	ADP
hassl-4047	264	9	revenues	revenue	NOUN
hassl-4047	264	10	is	be	AUX
hassl-4047	264	11	0.324	0.324	NUM
hassl-4047	264	12	,	,	PUNCT
hassl-4047	264	13	indicating	indicate	VERB
hassl-4047	264	14	that	that	SCONJ
hassl-4047	264	15	it	it	PRON
hassl-4047	264	16	is	be	AUX
hassl-4047	264	17	not	not	PART
hassl-4047	264	18	significant	significant	ADJ
hassl-4047	264	19	,	,	PUNCT
hassl-4047	264	20	meaning	mean	VERB
hassl-4047	264	21	it	it	PRON
hassl-4047	264	22	does	do	AUX
hassl-4047	264	23	not	not	PART
hassl-4047	264	24	have	have	VERB
hassl-4047	264	25	a	a	DET
hassl-4047	264	26	meaningful	meaningful	ADJ
hassl-4047	264	27	effect	effect	NOUN
hassl-4047	264	28	on	on	ADP
hassl-4047	264	29	the	the	DET
hassl-4047	264	30	dependent	dependent	ADJ
hassl-4047	264	31	variable	variable	NOUN
hassl-4047	264	32	.	.	PUNCT
hassl-4047	265	1	•	•	NUM
hassl-4047	265	2	fiscal	fiscal	ADJ
hassl-4047	265	3	expenditure	expenditure	NOUN
hassl-4047	265	4	:	:	PUNCT
hassl-4047	265	5	with	with	ADP
hassl-4047	265	6	a	a	DET
hassl-4047	265	7	p	p	NOUN
hassl-4047	265	8	-	-	PUNCT
hassl-4047	265	9	value	value	NOUN
hassl-4047	265	10	of	of	ADP
hassl-4047	265	11	0.544	0.544	NUM
hassl-4047	265	12	,	,	PUNCT
hassl-4047	265	13	fiscal	fiscal	ADJ
hassl-4047	265	14	expenditure	expenditure	NOUN
hassl-4047	265	15	is	be	AUX
hassl-4047	265	16	also	also	ADV
hassl-4047	265	17	not	not	PART
hassl-4047	265	18	significant	significant	ADJ
hassl-4047	265	19	,	,	PUNCT
hassl-4047	265	20	suggesting	suggest	VERB
hassl-4047	265	21	no	no	DET
hassl-4047	265	22	significant	significant	ADJ
hassl-4047	265	23	relationship	relationship	NOUN
hassl-4047	265	24	with	with	ADP
hassl-4047	265	25	the	the	DET
hassl-4047	265	26	dependent	dependent	ADJ
hassl-4047	265	27	variable	variable	NOUN
hassl-4047	265	28	.	.	PUNCT
hassl-4047	266	1	in	in	ADP
hassl-4047	266	2	summary	summary	NOUN
hassl-4047	266	3	,	,	PUNCT
hassl-4047	266	4	debt	debt	NOUN
hassl-4047	266	5	to	to	ADP
hassl-4047	266	6	gdp	gdp	NOUN
hassl-4047	266	7	and	and	CCONJ
hassl-4047	266	8	spending	spending	NOUN
hassl-4047	266	9	are	be	AUX
hassl-4047	266	10	statistically	statistically	ADV
hassl-4047	266	11	significant	significant	ADJ
hassl-4047	266	12	,	,	PUNCT
hassl-4047	266	13	while	while	SCONJ
hassl-4047	266	14	revenues	revenue	NOUN
hassl-4047	266	15	and	and	CCONJ
hassl-4047	266	16	fiscal	fiscal	ADJ
hassl-4047	266	17	expenditure	expenditure	NOUN
hassl-4047	266	18	are	be	AUX
hassl-4047	266	19	not	not	PART
hassl-4047	266	20	.	.	PUNCT
hassl-4047	267	1	table	table	NOUN
hassl-4047	267	2	5	5	NUM
hassl-4047	267	3	.	.	PUNCT
hassl-4047	268	1	ols	ol	NOUN
hassl-4047	268	2	results	result	NOUN
hassl-4047	268	3	.	.	PUNCT
hassl-4047	269	1	variable	variable	ADJ
hassl-4047	269	2	value	value	NOUN
hassl-4047	269	3	description	description	NOUN
hassl-4047	269	4	value	value	NOUN
hassl-4047	269	5	mean	mean	VERB
hassl-4047	269	6	dependent	dependent	ADJ
hassl-4047	269	7	var	var	NOUN
hassl-4047	270	1	3.867	3.867	NUM
hassl-4047	270	2	s.d	s.d	PROPN
hassl-4047	270	3	.	.	PUNCT
hassl-4047	271	1	dependent	dependent	ADJ
hassl-4047	271	2	var	var	NOUN
hassl-4047	271	3	3.780	3.780	NUM
hassl-4047	271	4	sum	sum	NOUN
hassl-4047	271	5	of	of	ADP
hassl-4047	271	6	squared	square	VERB
hassl-4047	271	7	residuals	residual	NOUN
hassl-4047	271	8	42.937	42.937	NUM
hassl-4047	271	9	s.e	s.e	PROPN
hassl-4047	271	10	.	.	PROPN
hassl-4047	271	11	of	of	ADP
hassl-4047	271	12	regression	regression	NOUN
hassl-4047	271	13	2.930	2.930	NUM
hassl-4047	271	14	r	r	NOUN
hassl-4047	271	15	-	-	PUNCT
hassl-4047	271	16	squared	square	VERB
hassl-4047	271	17	0.666	0.666	NUM
hassl-4047	271	18	adjusted	adjust	VERB
hassl-4047	271	19	r	r	NOUN
hassl-4047	271	20	-	-	PUNCT
hassl-4047	271	21	squared	square	VERB
hassl-4047	271	22	0.399	0.399	NUM
hassl-4047	271	23	f	f	NOUN
hassl-4047	271	24	(	(	PUNCT
hassl-4047	271	25	4	4	NUM
hassl-4047	271	26	,	,	PUNCT
hassl-4047	271	27	5	5	NUM
hassl-4047	271	28	)	)	PUNCT
hassl-4047	271	29	2.493	2.493	NUM
hassl-4047	271	30	p	p	PROPN
hassl-4047	271	31	-	-	PUNCT
hassl-4047	271	32	value(f	value(f	NOUN
hassl-4047	271	33	)	)	PUNCT
hassl-4047	271	34	0.172	0.172	NUM
hassl-4047	271	35	log	log	NOUN
hassl-4047	271	36	-	-	PUNCT
hassl-4047	271	37	likelihood	likelihood	NOUN
hassl-4047	271	38	−21.475	−21.475	NOUN
hassl-4047	271	39	akaike	akaike	ADP
hassl-4047	271	40	criterion	criterion	NOUN
hassl-4047	271	41	52.950	52.950	NUM
hassl-4047	271	42	schwarz	schwarz	NOUN
hassl-4047	271	43	criterion	criterion	NOUN
hassl-4047	271	44	54.463	54.463	NUM
hassl-4047	271	45	hannan	hannan	PROPN
hassl-4047	271	46	-	-	PUNCT
hassl-4047	271	47	quinn	quinn	PROPN
hassl-4047	271	48	51.290	51.290	NUM
hassl-4047	271	49	rho	rho	ADJ
hassl-4047	271	50	0.007	0.007	NUM
hassl-4047	271	51	durbin	durbin	ADJ
hassl-4047	271	52	-	-	PUNCT
hassl-4047	271	53	watson	watson	NOUN
hassl-4047	271	54	1.935	1.935	NUM
hassl-4047	271	55	the	the	DET
hassl-4047	271	56	table	table	NOUN
hassl-4047	271	57	5	5	NUM
hassl-4047	271	58	present	present	ADJ
hassl-4047	271	59	the	the	DET
hassl-4047	271	60	results	result	NOUN
hassl-4047	271	61	obtained	obtain	VERB
hassl-4047	271	62	from	from	ADP
hassl-4047	271	63	the	the	DET
hassl-4047	271	64	ols	ol	NOUN
hassl-4047	271	65	model	model	NOUN
hassl-4047	271	66	.	.	PUNCT
hassl-4047	272	1	the	the	DET
hassl-4047	272	2	variable	variable	ADJ
hassl-4047	272	3	public	public	ADJ
hassl-4047	272	4	debt	debt	NOUN
hassl-4047	272	5	is	be	AUX
hassl-4047	272	6	statistically	statistically	ADV
hassl-4047	272	7	significant	significant	ADJ
hassl-4047	272	8	;	;	PUNCT
hassl-4047	272	9	thus	thus	ADV
hassl-4047	272	10	,	,	PUNCT
hassl-4047	272	11	one	one	NUM
hassl-4047	272	12	percent	percent	NOUN
hassl-4047	272	13	increase	increase	NOUN
hassl-4047	272	14	in	in	ADP
hassl-4047	272	15	public	public	ADJ
hassl-4047	272	16	debt	debt	NOUN
hassl-4047	272	17	will	will	AUX
hassl-4047	272	18	decrease	decrease	VERB
hassl-4047	272	19	the	the	DET
hassl-4047	272	20	gdp	gdp	NOUN
hassl-4047	272	21	growth	growth	NOUN
hassl-4047	272	22	.	.	PUNCT
hassl-4047	273	1	the	the	DET
hassl-4047	273	2	variable	variable	ADJ
hassl-4047	273	3	government	government	NOUN
hassl-4047	273	4	spending	spending	NOUN
hassl-4047	273	5	is	be	AUX
hassl-4047	273	6	also	also	ADV
hassl-4047	273	7	statistically	statistically	ADV
hassl-4047	273	8	significant	significant	ADJ
hassl-4047	273	9	;	;	PUNCT
hassl-4047	273	10	thus	thus	ADV
hassl-4047	273	11	,	,	PUNCT
hassl-4047	273	12	increasing	increase	VERB
hassl-4047	273	13	the	the	DET
hassl-4047	273	14	government	government	NOUN
hassl-4047	273	15	spending	spending	NOUN
hassl-4047	273	16	will	will	AUX
hassl-4047	273	17	cause	cause	VERB
hassl-4047	273	18	the	the	DET
hassl-4047	273	19	gdp	gdp	NOUN
hassl-4047	273	20	growth	growth	NOUN
hassl-4047	273	21	to	to	PART
hassl-4047	273	22	increase	increase	VERB
hassl-4047	273	23	.	.	PUNCT
hassl-4047	274	1	in	in	ADP
hassl-4047	274	2	our	our	PRON
hassl-4047	274	3	analysis	analysis	NOUN
hassl-4047	274	4	,	,	PUNCT
hassl-4047	274	5	the	the	DET
hassl-4047	274	6	variable	variable	NOUN
hassl-4047	274	7	of	of	ADP
hassl-4047	274	8	government	government	NOUN
hassl-4047	274	9	revenues	revenue	NOUN
hassl-4047	274	10	is	be	AUX
hassl-4047	274	11	statistically	statistically	ADV
hassl-4047	274	12	not	not	PART
hassl-4047	274	13	significant	significant	ADJ
hassl-4047	274	14	.	.	PUNCT
hassl-4047	275	1	in	in	ADP
hassl-4047	275	2	this	this	DET
hassl-4047	275	3	case	case	NOUN
hassl-4047	275	4	it	it	PRON
hassl-4047	275	5	means	mean	VERB
hassl-4047	275	6	not	not	PART
hassl-4047	275	7	important	important	ADJ
hassl-4047	275	8	in	in	ADP
hassl-4047	275	9	our	our	PRON
hassl-4047	275	10	model	model	NOUN
hassl-4047	275	11	specification	specification	NOUN
hassl-4047	275	12	.	.	PUNCT
hassl-4047	276	1	otherwise	otherwise	ADV
hassl-4047	276	2	,	,	PUNCT
hassl-4047	276	3	it	it	PRON
hassl-4047	276	4	is	be	AUX
hassl-4047	276	5	positively	positively	ADV
hassl-4047	276	6	signed	sign	VERB
hassl-4047	276	7	;	;	PUNCT
hassl-4047	276	8	thus	thus	ADV
hassl-4047	276	9	,	,	PUNCT
hassl-4047	276	10	an	an	DET
hassl-4047	276	11	increase	increase	NOUN
hassl-4047	276	12	in	in	ADP
hassl-4047	276	13	government	government	NOUN
hassl-4047	276	14	revenues	revenue	NOUN
hassl-4047	276	15	should	should	AUX
hassl-4047	276	16	increase	increase	VERB
hassl-4047	276	17	the	the	DET
hassl-4047	276	18	gdp	gdp	NOUN
hassl-4047	276	19	growth	growth	NOUN
hassl-4047	276	20	.	.	PUNCT
hassl-4047	277	1	the	the	DET
hassl-4047	277	2	variable	variable	ADJ
hassl-4047	277	3	fiscal	fiscal	ADJ
hassl-4047	277	4	expenditure	expenditure	NOUN
hassl-4047	277	5	is	be	AUX
hassl-4047	277	6	negative	negative	ADJ
hassl-4047	277	7	and	and	CCONJ
hassl-4047	277	8	means	mean	VERB
hassl-4047	277	9	an	an	DET
hassl-4047	277	10	increase	increase	NOUN
hassl-4047	277	11	in	in	ADP
hassl-4047	277	12	fiscal	fiscal	ADJ
hassl-4047	277	13	expenditures	expenditure	NOUN
hassl-4047	277	14	will	will	AUX
hassl-4047	277	15	decrease	decrease	VERB
hassl-4047	277	16	the	the	DET
hassl-4047	277	17	gdp	gdp	NOUN
hassl-4047	277	18	growth	growth	NOUN
hassl-4047	277	19	,	,	PUNCT
hassl-4047	277	20	but	but	CCONJ
hassl-4047	277	21	in	in	ADP
hassl-4047	277	22	our	our	PRON
hassl-4047	277	23	model	model	NOUN
hassl-4047	277	24	,	,	PUNCT
hassl-4047	277	25	the	the	DET
hassl-4047	277	26	variable	variable	NOUN
hassl-4047	277	27	is	be	AUX
hassl-4047	277	28	not	not	PART
hassl-4047	277	29	significant	significant	ADJ
hassl-4047	277	30	statistically	statistically	ADV
hassl-4047	277	31	.	.	PUNCT
hassl-4047	278	1	the	the	DET
hassl-4047	278	2	value	value	NOUN
hassl-4047	278	3	of	of	ADP
hassl-4047	278	4	𝑅2	𝑅2	PROPN
hassl-4047	278	5	(	(	PUNCT
hassl-4047	278	6	0.666	0.666	NUM
hassl-4047	278	7	)	)	PUNCT
hassl-4047	278	8	shows	show	VERB
hassl-4047	278	9	that	that	SCONJ
hassl-4047	278	10	66.6	66.6	NUM
hassl-4047	278	11	%	%	NOUN
hassl-4047	278	12	of	of	ADP
hassl-4047	278	13	the	the	DET
hassl-4047	278	14	variations	variation	NOUN
hassl-4047	278	15	in	in	ADP
hassl-4047	278	16	the	the	DET
hassl-4047	278	17	gdp	gdp	NOUN
hassl-4047	278	18	growth	growth	NOUN
hassl-4047	278	19	is	be	AUX
hassl-4047	278	20	explained	explain	VERB
hassl-4047	278	21	by	by	ADP
hassl-4047	278	22	government	government	NOUN
hassl-4047	278	23	debt	debt	NOUN
hassl-4047	278	24	to	to	ADP
hassl-4047	278	25	gdp	gdp	NOUN
hassl-4047	278	26	,	,	PUNCT
hassl-4047	278	27	government	government	NOUN
hassl-4047	278	28	spending	spending	NOUN
hassl-4047	278	29	,	,	PUNCT
hassl-4047	278	30	government	government	NOUN
hassl-4047	278	31	revenue	revenue	NOUN
hassl-4047	278	32	and	and	CCONJ
hassl-4047	278	33	fiscal	fiscal	ADJ
hassl-4047	278	34	expenditure	expenditure	NOUN
hassl-4047	278	35	.	.	PUNCT
hassl-4047	279	1	table	table	NOUN
hassl-4047	279	2	6	6	NUM
hassl-4047	279	3	.	.	PUNCT
hassl-4047	280	1	vector	vector	NOUN
hassl-4047	280	2	autoregressive	autoregressive	ADJ
hassl-4047	280	3	(	(	PUNCT
hassl-4047	280	4	var	var	NOUN
hassl-4047	280	5	)	)	PUNCT
hassl-4047	280	6	model	model	NOUN
hassl-4047	280	7	.	.	PUNCT
hassl-4047	281	1	ols	ol	NOUN
hassl-4047	281	2	estimation	estimation	NOUN
hassl-4047	281	3	,	,	PUNCT
hassl-4047	281	4	observations	observation	NOUN
hassl-4047	281	5	for	for	ADP
hassl-4047	281	6	period	period	NOUN
hassl-4047	281	7	2013	2013	NUM
hassl-4047	281	8	-	-	SYM
hassl-4047	281	9	2021	2021	NUM
hassl-4047	281	10	(	(	PUNCT
hassl-4047	281	11	t	t	NOUN
hassl-4047	281	12	=	=	SYM
hassl-4047	281	13	9	9	NUM
hassl-4047	281	14	)	)	PUNCT
hassl-4047	281	15	log	log	NOUN
hassl-4047	281	16	-	-	PUNCT
hassl-4047	281	17	likelihood	likelihood	NOUN
hassl-4047	282	1	=	=	SYM
hassl-4047	282	2	-19.124	-19.124	NOUN
hassl-4047	282	3	determinant	determinant	ADJ
hassl-4047	282	4	of	of	ADP
hassl-4047	282	5	covariance	covariance	NOUN
hassl-4047	282	6	matrix	matrix	NOUN
hassl-4047	282	7	=	=	PUNCT
hassl-4047	282	8	4.104	4.104	NUM
hassl-4047	282	9	aic	aic	PROPN
hassl-4047	282	10	=	=	PROPN
hassl-4047	282	11	5.583	5.583	NUM
hassl-4047	282	12	bic	bic	NOUN
hassl-4047	282	13	=	=	PUNCT
hassl-4047	282	14	5.715	5.715	NUM
hassl-4047	282	15	hqc	hqc	NOUN
hassl-4047	282	16	=	=	SYM
hassl-4047	282	17	5.300	5.300	NUM
hassl-4047	282	18	portmanteau	portmanteau	NOUN
hassl-4047	282	19	test	test	NOUN
hassl-4047	282	20	:	:	PUNCT
hassl-4047	282	21	lb	lb	X
hassl-4047	282	22	(	(	PUNCT
hassl-4047	282	23	2	2	NUM
hassl-4047	282	24	)	)	PUNCT
hassl-4047	282	25	=	=	SYM
hassl-4047	282	26	2.41473	2.41473	NUM
hassl-4047	282	27	,	,	PUNCT
hassl-4047	282	28	df	df	NOUN
hassl-4047	282	29	=	=	SYM
hassl-4047	282	30	1	1	NUM
hassl-4047	282	31	[	[	X
hassl-4047	282	32	0.1202	0.1202	NUM
hassl-4047	282	33	]	]	PUNCT
hassl-4047	282	34	table	table	NOUN
hassl-4047	282	35	6	6	NUM
hassl-4047	282	36	presents	present	VERB
hassl-4047	282	37	the	the	DET
hassl-4047	282	38	results	result	NOUN
hassl-4047	282	39	of	of	ADP
hassl-4047	282	40	the	the	DET
hassl-4047	282	41	vector	vector	NOUN
hassl-4047	282	42	autoregressive	autoregressive	ADJ
hassl-4047	282	43	(	(	PUNCT
hassl-4047	282	44	var	var	NOUN
hassl-4047	282	45	)	)	PUNCT
hassl-4047	282	46	model	model	NOUN
hassl-4047	282	47	estimated	estimate	VERB
hassl-4047	282	48	with	with	ADP
hassl-4047	282	49	the	the	DET
hassl-4047	282	50	ols	ol	NOUN
hassl-4047	282	51	method	method	NOUN
hassl-4047	282	52	for	for	ADP
hassl-4047	282	53	the	the	DET
hassl-4047	282	54	period	period	NOUN
hassl-4047	282	55	2013	2013	NUM
hassl-4047	282	56	-	-	SYM
hassl-4047	282	57	2021	2021	NUM
hassl-4047	282	58	(	(	PUNCT
hassl-4047	282	59	t	t	NOUN
hassl-4047	282	60	=	=	SYM
hassl-4047	282	61	9	9	NUM
hassl-4047	282	62	)	)	PUNCT
hassl-4047	282	63	.	.	PUNCT
hassl-4047	283	1	the	the	DET
hassl-4047	283	2	log	log	NOUN
hassl-4047	283	3	-	-	PUNCT
hassl-4047	283	4	likelihood	likelihood	NOUN
hassl-4047	283	5	is	be	AUX
hassl-4047	283	6	−19.124	−19.124	ADJ
hassl-4047	283	7	,	,	PUNCT
hassl-4047	283	8	which	which	PRON
hassl-4047	283	9	indicates	indicate	VERB
hassl-4047	283	10	the	the	DET
hassl-4047	283	11	likelihood	likelihood	NOUN
hassl-4047	283	12	of	of	ADP
hassl-4047	283	13	the	the	DET
hassl-4047	283	14	observed	observe	VERB
hassl-4047	283	15	data	datum	NOUN
hassl-4047	283	16	within	within	ADP
hassl-4047	283	17	this	this	DET
hassl-4047	283	18	model	model	NOUN
hassl-4047	283	19	.	.	PUNCT
hassl-4047	284	1	also	also	ADV
hassl-4047	284	2	,	,	PUNCT
hassl-4047	284	3	the	the	DET
hassl-4047	284	4	determinant	determinant	NOUN
hassl-4047	284	5	of	of	ADP
hassl-4047	284	6	the	the	DET
hassl-4047	284	7	covariance	covariance	NOUN
hassl-4047	284	8	matrix	matrix	NOUN
hassl-4047	284	9	is	be	AUX
hassl-4047	284	10	4.104	4.104	NUM
hassl-4047	284	11	,	,	PUNCT
hassl-4047	284	12	which	which	PRON
hassl-4047	284	13	indicates	indicate	VERB
hassl-4047	284	14	how	how	SCONJ
hassl-4047	284	15	much	much	ADJ
hassl-4047	284	16	variance	variance	NOUN
hassl-4047	284	17	is	be	AUX
hassl-4047	284	18	spread	spread	VERB
hassl-4047	284	19	in	in	ADP
hassl-4047	284	20	the	the	DET
hassl-4047	284	21	model	model	NOUN
hassl-4047	284	22	residuals	residual	NOUN
hassl-4047	284	23	.	.	PUNCT
hassl-4047	285	1	the	the	DET
hassl-4047	285	2	akaike	akaike	ADJ
hassl-4047	285	3	information	information	NOUN
hassl-4047	285	4	criterion	criterion	NOUN
hassl-4047	285	5	(	(	PUNCT
hassl-4047	285	6	aic	aic	PROPN
hassl-4047	285	7	)	)	PUNCT
hassl-4047	285	8	is	be	AUX
hassl-4047	285	9	5.583	5.583	NUM
hassl-4047	285	10	,	,	PUNCT
hassl-4047	285	11	a	a	DET
hassl-4047	285	12	measure	measure	NOUN
hassl-4047	285	13	of	of	ADP
hassl-4047	285	14	the	the	DET
hassl-4047	285	15	model	model	NOUN
hassl-4047	285	16	’s	’s	PART
hassl-4047	285	17	fit	fit	NOUN
hassl-4047	285	18	,	,	PUNCT
hassl-4047	285	19	with	with	ADP
hassl-4047	285	20	lower	low	ADJ
hassl-4047	285	21	values	value	NOUN
hassl-4047	285	22	humanities	humanity	NOUN
hassl-4047	285	23	and	and	CCONJ
hassl-4047	285	24	social	social	ADJ
hassl-4047	285	25	sciences	science	NOUN
hassl-4047	285	26	letters	letter	NOUN
hassl-4047	285	27	,	,	PUNCT
hassl-4047	285	28	2025	2025	NUM
hassl-4047	285	29	,	,	PUNCT
hassl-4047	285	30	13(1	13(1	NUM
hassl-4047	285	31	):	):	PUNCT
hassl-4047	285	32	200	200	NUM
hassl-4047	285	33	-	-	SYM
hassl-4047	285	34	213	213	NUM
hassl-4047	285	35	210	210	NUM
hassl-4047	285	36	©	©	ADP
hassl-4047	285	37	2025	2025	NUM
hassl-4047	285	38	conscientia	conscientia	PROPN
hassl-4047	285	39	beam	beam	PROPN
hassl-4047	285	40	.	.	PUNCT
hassl-4047	286	1	all	all	DET
hassl-4047	286	2	rights	right	NOUN
hassl-4047	286	3	reserved	reserve	VERB
hassl-4047	286	4	.	.	PUNCT
hassl-4047	286	5	indicating	indicate	VERB
hassl-4047	286	6	better	well	ADJ
hassl-4047	286	7	fit	fit	ADJ
hassl-4047	286	8	.	.	PUNCT
hassl-4047	287	1	the	the	DET
hassl-4047	287	2	bayesian	bayesian	ADJ
hassl-4047	287	3	information	information	NOUN
hassl-4047	287	4	criterion	criterion	NOUN
hassl-4047	287	5	(	(	PUNCT
hassl-4047	287	6	bic	bic	PROPN
hassl-4047	287	7	)	)	PUNCT
hassl-4047	287	8	is	be	AUX
hassl-4047	287	9	5.715	5.715	NUM
hassl-4047	287	10	,	,	PUNCT
hassl-4047	287	11	and	and	CCONJ
hassl-4047	287	12	the	the	DET
hassl-4047	287	13	hannan	hannan	PROPN
hassl-4047	287	14	-	-	PUNCT
hassl-4047	287	15	quinn	quinn	PROPN
hassl-4047	287	16	criterion	criterion	NOUN
hassl-4047	287	17	(	(	PUNCT
hassl-4047	287	18	hqc	hqc	PROPN
hassl-4047	287	19	)	)	PUNCT
hassl-4047	287	20	,	,	PUNCT
hassl-4047	287	21	5.300	5.300	NUM
hassl-4047	287	22	,	,	PUNCT
hassl-4047	287	23	providing	provide	VERB
hassl-4047	287	24	alternatives	alternative	NOUN
hassl-4047	287	25	for	for	ADP
hassl-4047	287	26	comparing	compare	VERB
hassl-4047	287	27	different	different	ADJ
hassl-4047	287	28	models	model	NOUN
hassl-4047	287	29	.	.	PUNCT
hassl-4047	288	1	according	accord	VERB
hassl-4047	288	2	to	to	ADP
hassl-4047	288	3	the	the	DET
hassl-4047	288	4	portmanteau	portmanteau	NOUN
hassl-4047	288	5	test	test	NOUN
hassl-4047	288	6	(	(	PUNCT
hassl-4047	288	7	lb(2	lb(2	PROPN
hassl-4047	288	8	)	)	PUNCT
hassl-4047	288	9	)	)	PUNCT
hassl-4047	288	10	,	,	PUNCT
hassl-4047	288	11	with	with	ADP
hassl-4047	288	12	a	a	DET
hassl-4047	288	13	value	value	NOUN
hassl-4047	288	14	of	of	ADP
hassl-4047	288	15	2.41473	2.41473	NUM
hassl-4047	288	16	and	and	CCONJ
hassl-4047	288	17	a	a	DET
hassl-4047	288	18	p	p	NOUN
hassl-4047	288	19	-	-	PUNCT
hassl-4047	288	20	value	value	NOUN
hassl-4047	288	21	of	of	ADP
hassl-4047	288	22	0.1202	0.1202	NUM
hassl-4047	288	23	,	,	PUNCT
hassl-4047	288	24	there	there	PRON
hassl-4047	288	25	is	be	VERB
hassl-4047	288	26	no	no	DET
hassl-4047	288	27	indication	indication	NOUN
hassl-4047	288	28	of	of	ADP
hassl-4047	288	29	autocorrelation	autocorrelation	NOUN
hassl-4047	288	30	of	of	ADP
hassl-4047	288	31	the	the	DET
hassl-4047	288	32	residuals	residual	NOUN
hassl-4047	288	33	,	,	PUNCT
hassl-4047	288	34	suggesting	suggest	VERB
hassl-4047	288	35	that	that	SCONJ
hassl-4047	288	36	the	the	DET
hassl-4047	288	37	model	model	NOUN
hassl-4047	288	38	has	have	VERB
hassl-4047	288	39	a	a	DET
hassl-4047	288	40	good	good	ADJ
hassl-4047	288	41	fit	fit	NOUN
hassl-4047	288	42	.	.	PUNCT
hassl-4047	289	1	these	these	DET
hassl-4047	289	2	results	result	NOUN
hassl-4047	289	3	provide	provide	VERB
hassl-4047	289	4	an	an	DET
hassl-4047	289	5	important	important	ADJ
hassl-4047	289	6	assessment	assessment	NOUN
hassl-4047	289	7	of	of	ADP
hassl-4047	289	8	the	the	DET
hassl-4047	289	9	quality	quality	NOUN
hassl-4047	289	10	of	of	ADP
hassl-4047	289	11	the	the	DET
hassl-4047	289	12	var	var	NOUN
hassl-4047	289	13	model	model	NOUN
hassl-4047	289	14	under	under	ADP
hassl-4047	289	15	study	study	NOUN
hassl-4047	289	16	.	.	PUNCT
hassl-4047	290	1	table	table	NOUN
hassl-4047	290	2	7	7	NUM
hassl-4047	290	3	.	.	PUNCT
hassl-4047	290	4	equation	equation	NOUN
hassl-4047	290	5	1	1	NUM
hassl-4047	290	6	:	:	PUNCT
hassl-4047	290	7	gdp	gdp	NOUN
hassl-4047	290	8	growth	growth	NOUN
hassl-4047	290	9	.	.	PUNCT
hassl-4047	291	1	variables	variable	NOUN
hassl-4047	291	2	coefficient	coefficient	VERB
hassl-4047	291	3	std	std	PROPN
hassl-4047	291	4	.	.	NOUN
hassl-4047	291	5	error	error	NOUN
hassl-4047	291	6	t	t	PROPN
hassl-4047	291	7	-	-	PUNCT
hassl-4047	291	8	ratio	ratio	NOUN
hassl-4047	291	9	p	p	NOUN
hassl-4047	291	10	-	-	PUNCT
hassl-4047	291	11	value	value	NOUN
hassl-4047	291	12	const	const	NOUN
hassl-4047	291	13	−10.926	−10.926	NOUN
hassl-4047	291	14	44.580	44.580	NUM
hassl-4047	291	15	−0.245	−0.245	NOUN
hassl-4047	291	16	0.822	0.822	NUM
hassl-4047	291	17	gdpgrowth_1	gdpgrowth_1	NOUN
hassl-4047	291	18	−0.557	−0.557	ADP
hassl-4047	291	19	0.850	0.850	NUM
hassl-4047	291	20	−0.655	−0.655	NOUN
hassl-4047	291	21	0.560	0.560	NUM
hassl-4047	291	22	debt	debt	NOUN
hassl-4047	291	23	to	to	ADP
hassl-4047	291	24	gdp	gdp	NOUN
hassl-4047	291	25	−1.018	−1.018	NOUN
hassl-4047	291	26	1.154	1.154	NUM
hassl-4047	291	27	−0.882	−0.882	NOUN
hassl-4047	291	28	0.443	0.443	NUM
hassl-4047	291	29	spending	spend	VERB
hassl-4047	291	30	0.040	0.040	NUM
hassl-4047	291	31	0.067	0.067	NUM
hassl-4047	291	32	0.591	0.591	NUM
hassl-4047	291	33	0.596	0.596	NUM
hassl-4047	291	34	revenues	revenue	NOUN
hassl-4047	291	35	0.019	0.019	NUM
hassl-4047	291	36	0.018	0.018	NUM
hassl-4047	291	37	1.047	1.047	NUM
hassl-4047	291	38	0.372	0.372	NUM
hassl-4047	291	39	fiscal	fiscal	ADJ
hassl-4047	291	40	expenditure	expenditure	NOUN
hassl-4047	291	41	−0.016	−0.016	PROPN
hassl-4047	291	42	0.021	0.021	NUM
hassl-4047	291	43	−0.769	−0.769	PROPN
hassl-4047	291	44	0.498	0.498	NUM
hassl-4047	291	45	mean	mean	NOUN
hassl-4047	291	46	dependent	dependent	ADJ
hassl-4047	291	47	var	var	NOUN
hassl-4047	291	48	4.106	4.106	NUM
hassl-4047	291	49	s.d	s.d	PROPN
hassl-4047	291	50	.	.	PUNCT
hassl-4047	292	1	dependent	dependent	ADJ
hassl-4047	292	2	var	var	NOUN
hassl-4047	292	3	3.928	3.928	NUM
hassl-4047	292	4	sum	sum	NOUN
hassl-4047	292	5	squared	square	VERB
hassl-4047	292	6	residual	residual	ADJ
hassl-4047	292	7	36.935	36.935	NUM
hassl-4047	292	8	s.e	s.e	PROPN
hassl-4047	292	9	.	.	PROPN
hassl-4047	292	10	of	of	ADP
hassl-4047	292	11	regression	regression	NOUN
hassl-4047	292	12	3.509	3.509	NUM
hassl-4047	292	13	r	r	NOUN
hassl-4047	292	14	-	-	PUNCT
hassl-4047	292	15	squared	square	VERB
hassl-4047	292	16	0.701	0.701	NUM
hassl-4047	292	17	adjusted	adjusted	ADJ
hassl-4047	292	18	r	r	NOUN
hassl-4047	292	19	-	-	PUNCT
hassl-4047	292	20	squared	square	VERB
hassl-4047	292	21	0.202	0.202	NUM
hassl-4047	292	22	f(5	f(5	PROPN
hassl-4047	292	23	,	,	PUNCT
hassl-4047	292	24	3	3	NUM
hassl-4047	292	25	)	)	PUNCT
hassl-4047	292	26	1.405	1.405	NUM
hassl-4047	292	27	p	p	PROPN
hassl-4047	292	28	-	-	PUNCT
hassl-4047	292	29	value(f	value(f	NOUN
hassl-4047	292	30	)	)	PUNCT
hassl-4047	292	31	0.415	0.415	NUM
hassl-4047	292	32	rho	rho	ADJ
hassl-4047	292	33	0.037	0.037	NUM
hassl-4047	292	34	durbin	durbin	ADJ
hassl-4047	292	35	-	-	PUNCT
hassl-4047	292	36	watson	watson	PROPN
hassl-4047	292	37	1.703	1.703	NUM
hassl-4047	292	38	note	note	NOUN
hassl-4047	292	39	:	:	PUNCT
hassl-4047	292	40	f	f	X
hassl-4047	292	41	-	-	PUNCT
hassl-4047	292	42	tests	test	NOUN
hassl-4047	292	43	of	of	ADP
hassl-4047	292	44	zero	zero	NUM
hassl-4047	292	45	restrictions	restriction	NOUN
hassl-4047	292	46	:	:	PUNCT
hassl-4047	292	47	all	all	DET
hassl-4047	292	48	lags	lag	NOUN
hassl-4047	292	49	of	of	ADP
hassl-4047	292	50	gdpgrowth	gdpgrowth	PROPN
hassl-4047	292	51	f	f	PROPN
hassl-4047	292	52	(	(	PUNCT
hassl-4047	292	53	1	1	NUM
hassl-4047	292	54	,	,	PUNCT
hassl-4047	292	55	3	3	NUM
hassl-4047	292	56	)	)	PUNCT
hassl-4047	292	57	=	=	NOUN
hassl-4047	293	1	0.42947	0.42947	NUM
hassl-4047	294	1	[	[	X
hassl-4047	294	2	0.5590	0.5590	NUM
hassl-4047	294	3	]	]	PUNCT
hassl-4047	294	4	.	.	PUNCT
hassl-4047	295	1	all	all	DET
hassl-4047	295	2	vars	var	NOUN
hassl-4047	295	3	,	,	PUNCT
hassl-4047	295	4	lag	lag	VERB
hassl-4047	295	5	1	1	NUM
hassl-4047	295	6	f	f	NOUN
hassl-4047	295	7	(	(	PUNCT
hassl-4047	295	8	1	1	NUM
hassl-4047	295	9	,	,	PUNCT
hassl-4047	295	10	3	3	NUM
hassl-4047	295	11	)	)	PUNCT
hassl-4047	295	12	=	=	NOUN
hassl-4047	296	1	0.42947	0.42947	NUM
hassl-4047	297	1	[	[	X
hassl-4047	297	2	0.5590	0.5590	NUM
hassl-4047	297	3	]	]	PUNCT
hassl-4047	297	4	.	.	PUNCT
hassl-4047	297	5	table	table	NOUN
hassl-4047	297	6	7	7	NUM
hassl-4047	297	7	presents	present	VERB
hassl-4047	297	8	the	the	DET
hassl-4047	297	9	findings	finding	NOUN
hassl-4047	297	10	from	from	ADP
hassl-4047	297	11	a	a	DET
hassl-4047	297	12	vector	vector	NOUN
hassl-4047	297	13	autoregressive	autoregressive	ADJ
hassl-4047	297	14	(	(	PUNCT
hassl-4047	297	15	var	var	NOUN
hassl-4047	297	16	)	)	PUNCT
hassl-4047	297	17	model	model	NOUN
hassl-4047	297	18	that	that	PRON
hassl-4047	297	19	aims	aim	VERB
hassl-4047	297	20	to	to	PART
hassl-4047	297	21	examine	examine	VERB
hassl-4047	297	22	and	and	CCONJ
hassl-4047	297	23	explain	explain	VERB
hassl-4047	297	24	gdp	gdp	NOUN
hassl-4047	297	25	growth	growth	NOUN
hassl-4047	297	26	by	by	ADP
hassl-4047	297	27	incorporating	incorporate	VERB
hassl-4047	297	28	several	several	ADJ
hassl-4047	297	29	key	key	ADJ
hassl-4047	297	30	factors	factor	NOUN
hassl-4047	297	31	:	:	PUNCT
hassl-4047	297	32	the	the	DET
hassl-4047	297	33	initial	initial	ADJ
hassl-4047	297	34	lag	lag	NOUN
hassl-4047	297	35	of	of	ADP
hassl-4047	297	36	gdp	gdp	NOUN
hassl-4047	297	37	,	,	PUNCT
hassl-4047	297	38	debt	debt	NOUN
hassl-4047	297	39	-	-	PUNCT
hassl-4047	297	40	to	to	ADP
hassl-4047	297	41	-	-	PUNCT
hassl-4047	297	42	gdp	gdp	NOUN
hassl-4047	297	43	ratio	ratio	NOUN
hassl-4047	297	44	,	,	PUNCT
hassl-4047	297	45	government	government	NOUN
hassl-4047	297	46	expenditures	expenditure	NOUN
hassl-4047	297	47	,	,	PUNCT
hassl-4047	297	48	government	government	NOUN
hassl-4047	297	49	revenue	revenue	NOUN
hassl-4047	297	50	,	,	PUNCT
hassl-4047	297	51	and	and	CCONJ
hassl-4047	297	52	fiscal	fiscal	ADJ
hassl-4047	297	53	expenditure	expenditure	NOUN
hassl-4047	297	54	.	.	PUNCT
hassl-4047	298	1	in	in	ADP
hassl-4047	298	2	order	order	NOUN
hassl-4047	298	3	to	to	PART
hassl-4047	298	4	describe	describe	VERB
hassl-4047	298	5	and	and	CCONJ
hassl-4047	298	6	decide	decide	VERB
hassl-4047	298	7	gdp	gdp	NOUN
hassl-4047	298	8	growth	growth	NOUN
hassl-4047	298	9	,	,	PUNCT
hassl-4047	298	10	the	the	DET
hassl-4047	298	11	vector	vector	NOUN
hassl-4047	298	12	autoregressive	autoregressive	ADJ
hassl-4047	298	13	model	model	NOUN
hassl-4047	298	14	takes	take	VERB
hassl-4047	298	15	into	into	ADP
hassl-4047	298	16	account	account	NOUN
hassl-4047	298	17	the	the	DET
hassl-4047	298	18	gdp	gdp	NOUN
hassl-4047	298	19	's	's	PART
hassl-4047	298	20	initial	initial	ADJ
hassl-4047	298	21	lag	lag	NOUN
hassl-4047	298	22	,	,	PUNCT
hassl-4047	298	23	debt	debt	NOUN
hassl-4047	298	24	to	to	ADP
hassl-4047	298	25	gdp	gdp	NOUN
hassl-4047	298	26	,	,	PUNCT
hassl-4047	298	27	government	government	NOUN
hassl-4047	298	28	expenditures	expenditure	NOUN
hassl-4047	298	29	,	,	PUNCT
hassl-4047	298	30	government	government	NOUN
hassl-4047	298	31	revenue	revenue	NOUN
hassl-4047	298	32	,	,	PUNCT
hassl-4047	298	33	and	and	CCONJ
hassl-4047	298	34	fiscal	fiscal	ADJ
hassl-4047	298	35	expenditure	expenditure	NOUN
hassl-4047	298	36	.	.	PUNCT
hassl-4047	299	1	debt	debt	NOUN
hassl-4047	299	2	to	to	ADP
hassl-4047	299	3	gdp	gdp	NOUN
hassl-4047	299	4	is	be	AUX
hassl-4047	299	5	negatively	negatively	ADV
hassl-4047	299	6	signed	sign	VERB
hassl-4047	299	7	,	,	PUNCT
hassl-4047	299	8	meaning	mean	VERB
hassl-4047	299	9	that	that	SCONJ
hassl-4047	299	10	there	there	PRON
hassl-4047	299	11	is	be	VERB
hassl-4047	299	12	a	a	DET
hassl-4047	299	13	statistically	statistically	ADV
hassl-4047	299	14	insignificant	insignificant	ADJ
hassl-4047	299	15	correlation	correlation	NOUN
hassl-4047	299	16	between	between	ADP
hassl-4047	299	17	rising	rise	VERB
hassl-4047	299	18	public	public	ADJ
hassl-4047	299	19	debt	debt	NOUN
hassl-4047	299	20	and	and	CCONJ
hassl-4047	299	21	declining	decline	VERB
hassl-4047	299	22	gdp	gdp	NOUN
hassl-4047	299	23	growth	growth	NOUN
hassl-4047	299	24	.	.	PUNCT
hassl-4047	300	1	additionally	additionally	ADV
hassl-4047	300	2	,	,	PUNCT
hassl-4047	300	3	government	government	NOUN
hassl-4047	300	4	expenditure	expenditure	NOUN
hassl-4047	300	5	has	have	VERB
hassl-4047	300	6	a	a	DET
hassl-4047	300	7	positive	positive	ADJ
hassl-4047	300	8	sign	sign	NOUN
hassl-4047	300	9	,	,	PUNCT
hassl-4047	300	10	which	which	PRON
hassl-4047	300	11	means	mean	VERB
hassl-4047	300	12	that	that	SCONJ
hassl-4047	300	13	rising	rise	VERB
hassl-4047	300	14	government	government	NOUN
hassl-4047	300	15	spending	spending	NOUN
hassl-4047	300	16	increases	increase	VERB
hassl-4047	300	17	gdp	gdp	NOUN
hassl-4047	300	18	growth	growth	NOUN
hassl-4047	300	19	even	even	ADV
hassl-4047	300	20	when	when	SCONJ
hassl-4047	300	21	the	the	DET
hassl-4047	300	22	relationship	relationship	NOUN
hassl-4047	300	23	is	be	AUX
hassl-4047	300	24	statistically	statistically	ADV
hassl-4047	300	25	insignificant	insignificant	ADJ
hassl-4047	300	26	.	.	PUNCT
hassl-4047	301	1	additionally	additionally	ADV
hassl-4047	301	2	,	,	PUNCT
hassl-4047	301	3	the	the	DET
hassl-4047	301	4	government	government	NOUN
hassl-4047	301	5	revenue	revenue	NOUN
hassl-4047	301	6	is	be	AUX
hassl-4047	301	7	positively	positively	ADV
hassl-4047	301	8	signed	sign	VERB
hassl-4047	301	9	,	,	PUNCT
hassl-4047	301	10	meaning	mean	VERB
hassl-4047	301	11	that	that	SCONJ
hassl-4047	301	12	there	there	PRON
hassl-4047	301	13	is	be	VERB
hassl-4047	301	14	a	a	DET
hassl-4047	301	15	statistically	statistically	ADV
hassl-4047	301	16	insignificant	insignificant	ADJ
hassl-4047	301	17	correlation	correlation	NOUN
hassl-4047	301	18	between	between	ADP
hassl-4047	301	19	an	an	DET
hassl-4047	301	20	increase	increase	NOUN
hassl-4047	301	21	in	in	ADP
hassl-4047	301	22	government	government	NOUN
hassl-4047	301	23	revenue	revenue	NOUN
hassl-4047	301	24	and	and	CCONJ
hassl-4047	301	25	gdp	gdp	NOUN
hassl-4047	301	26	growth	growth	NOUN
hassl-4047	301	27	.	.	PUNCT
hassl-4047	302	1	additionally	additionally	ADV
hassl-4047	302	2	,	,	PUNCT
hassl-4047	302	3	fiscal	fiscal	ADJ
hassl-4047	302	4	expenditure	expenditure	NOUN
hassl-4047	302	5	has	have	VERB
hassl-4047	302	6	a	a	DET
hassl-4047	302	7	negative	negative	ADJ
hassl-4047	302	8	sign	sign	NOUN
hassl-4047	302	9	,	,	PUNCT
hassl-4047	302	10	which	which	PRON
hassl-4047	302	11	means	mean	VERB
hassl-4047	302	12	that	that	SCONJ
hassl-4047	302	13	a	a	DET
hassl-4047	302	14	rise	rise	NOUN
hassl-4047	302	15	in	in	ADP
hassl-4047	302	16	fiscal	fiscal	ADJ
hassl-4047	302	17	spending	spending	NOUN
hassl-4047	302	18	is	be	AUX
hassl-4047	302	19	statistically	statistically	ADV
hassl-4047	302	20	not	not	PART
hassl-4047	302	21	significant	significant	ADJ
hassl-4047	302	22	but	but	CCONJ
hassl-4047	302	23	does	do	AUX
hassl-4047	302	24	result	result	VERB
hassl-4047	302	25	in	in	ADP
hassl-4047	302	26	a	a	DET
hassl-4047	302	27	decline	decline	NOUN
hassl-4047	302	28	in	in	ADP
hassl-4047	302	29	gdp	gdp	NOUN
hassl-4047	302	30	growth	growth	NOUN
hassl-4047	302	31	.	.	PUNCT
hassl-4047	303	1	the	the	DET
hassl-4047	303	2	value	value	NOUN
hassl-4047	303	3	of	of	ADP
hassl-4047	303	4	𝑅2	𝑅2	PROPN
hassl-4047	303	5	(	(	PUNCT
hassl-4047	303	6	0.700	0.700	NUM
hassl-4047	303	7	)	)	PUNCT
hassl-4047	303	8	shows	show	VERB
hassl-4047	303	9	that	that	SCONJ
hassl-4047	303	10	70	70	NUM
hassl-4047	303	11	%	%	NOUN
hassl-4047	303	12	of	of	ADP
hassl-4047	303	13	the	the	DET
hassl-4047	303	14	variations	variation	NOUN
hassl-4047	303	15	in	in	ADP
hassl-4047	303	16	the	the	DET
hassl-4047	303	17	gdp	gdp	NOUN
hassl-4047	303	18	growth	growth	NOUN
hassl-4047	303	19	is	be	AUX
hassl-4047	303	20	explained	explain	VERB
hassl-4047	303	21	by	by	ADP
hassl-4047	303	22	government	government	NOUN
hassl-4047	303	23	debt	debt	NOUN
hassl-4047	303	24	to	to	ADP
hassl-4047	303	25	gdp	gdp	NOUN
hassl-4047	303	26	,	,	PUNCT
hassl-4047	303	27	government	government	NOUN
hassl-4047	303	28	spending	spending	NOUN
hassl-4047	303	29	,	,	PUNCT
hassl-4047	303	30	government	government	NOUN
hassl-4047	303	31	revenue	revenue	NOUN
hassl-4047	303	32	and	and	CCONJ
hassl-4047	303	33	fiscal	fiscal	ADJ
hassl-4047	303	34	expenditure	expenditure	NOUN
hassl-4047	303	35	.	.	PUNCT
hassl-4047	304	1	comparing	compare	VERB
hassl-4047	304	2	this	this	DET
hassl-4047	304	3	study	study	NOUN
hassl-4047	304	4	to	to	ADP
hassl-4047	304	5	that	that	PRON
hassl-4047	304	6	of	of	ADP
hassl-4047	304	7	ljubisavljević	ljubisavljević	NOUN
hassl-4047	304	8	and	and	CCONJ
hassl-4047	304	9	grbic	grbic	ADJ
hassl-4047	304	10	(	(	PUNCT
hassl-4047	304	11	2017	2017	NUM
hassl-4047	304	12	)	)	PUNCT
hassl-4047	304	13	which	which	PRON
hassl-4047	304	14	examines	examine	VERB
hassl-4047	304	15	the	the	DET
hassl-4047	304	16	role	role	NOUN
hassl-4047	304	17	external	external	ADJ
hassl-4047	304	18	audits	audits	NOUN
hassl-4047	304	19	play	play	VERB
hassl-4047	304	20	in	in	ADP
hassl-4047	304	21	budget	budget	NOUN
hassl-4047	304	22	execution	execution	NOUN
hassl-4047	304	23	and	and	CCONJ
hassl-4047	304	24	the	the	DET
hassl-4047	304	25	process	process	NOUN
hassl-4047	304	26	of	of	ADP
hassl-4047	304	27	achieving	achieve	VERB
hassl-4047	304	28	macroeconomic	macroeconomic	ADJ
hassl-4047	304	29	stability	stability	NOUN
hassl-4047	304	30	through	through	ADP
hassl-4047	304	31	a	a	DET
hassl-4047	304	32	qualitative	qualitative	ADJ
hassl-4047	304	33	approach	approach	NOUN
hassl-4047	304	34	,	,	PUNCT
hassl-4047	304	35	is	be	AUX
hassl-4047	304	36	crucial	crucial	ADJ
hassl-4047	304	37	because	because	SCONJ
hassl-4047	304	38	it	it	PRON
hassl-4047	304	39	draws	draw	VERB
hassl-4047	304	40	conclusions	conclusion	NOUN
hassl-4047	304	41	about	about	ADP
hassl-4047	304	42	the	the	DET
hassl-4047	304	43	potential	potential	ADJ
hassl-4047	304	44	effects	effect	NOUN
hassl-4047	304	45	of	of	ADP
hassl-4047	304	46	external	external	ADJ
hassl-4047	304	47	audits	audits	NOUN
hassl-4047	304	48	of	of	ADP
hassl-4047	304	49	public	public	ADJ
hassl-4047	304	50	finance	finance	NOUN
hassl-4047	304	51	on	on	ADP
hassl-4047	304	52	the	the	DET
hassl-4047	304	53	reduction	reduction	NOUN
hassl-4047	304	54	of	of	ADP
hassl-4047	304	55	public	public	ADJ
hassl-4047	304	56	debt	debt	NOUN
hassl-4047	304	57	and	and	CCONJ
hassl-4047	304	58	the	the	DET
hassl-4047	304	59	budget	budget	NOUN
hassl-4047	304	60	deficit	deficit	NOUN
hassl-4047	304	61	as	as	ADV
hassl-4047	304	62	well	well	ADV
hassl-4047	304	63	as	as	ADP
hassl-4047	304	64	their	their	PRON
hassl-4047	304	65	preventive	preventive	ADJ
hassl-4047	304	66	role	role	NOUN
hassl-4047	304	67	in	in	ADP
hassl-4047	304	68	raising	raise	VERB
hassl-4047	304	69	public	public	ADJ
hassl-4047	304	70	awareness	awareness	NOUN
hassl-4047	304	71	of	of	ADP
hassl-4047	304	72	the	the	DET
hassl-4047	304	73	need	need	NOUN
hassl-4047	304	74	for	for	ADP
hassl-4047	304	75	greater	great	ADJ
hassl-4047	304	76	responsibility	responsibility	NOUN
hassl-4047	304	77	in	in	ADP
hassl-4047	304	78	the	the	DET
hassl-4047	304	79	management	management	NOUN
hassl-4047	304	80	of	of	ADP
hassl-4047	304	81	public	public	ADJ
hassl-4047	304	82	funds	fund	NOUN
hassl-4047	304	83	.	.	PUNCT
hassl-4047	305	1	it	it	PRON
hassl-4047	305	2	's	be	AUX
hassl-4047	305	3	also	also	ADV
hassl-4047	305	4	crucial	crucial	ADJ
hassl-4047	305	5	to	to	PART
hassl-4047	305	6	note	note	VERB
hassl-4047	305	7	that	that	SCONJ
hassl-4047	305	8	,	,	PUNCT
hassl-4047	305	9	according	accord	VERB
hassl-4047	305	10	to	to	ADP
hassl-4047	305	11	a	a	DET
hassl-4047	305	12	recent	recent	ADJ
hassl-4047	305	13	literature	literature	NOUN
hassl-4047	305	14	review	review	NOUN
hassl-4047	305	15	,	,	PUNCT
hassl-4047	305	16	there	there	PRON
hassl-4047	305	17	is	be	VERB
hassl-4047	305	18	insufficient	insufficient	ADJ
hassl-4047	305	19	data	datum	NOUN
hassl-4047	305	20	to	to	PART
hassl-4047	305	21	compare	compare	VERB
hassl-4047	305	22	the	the	DET
hassl-4047	305	23	results	result	NOUN
hassl-4047	305	24	of	of	ADP
hassl-4047	305	25	this	this	DET
hassl-4047	305	26	study	study	NOUN
hassl-4047	305	27	with	with	ADP
hassl-4047	305	28	those	those	PRON
hassl-4047	305	29	of	of	ADP
hassl-4047	305	30	other	other	ADJ
hassl-4047	305	31	studies	study	NOUN
hassl-4047	305	32	because	because	SCONJ
hassl-4047	305	33	it	it	PRON
hassl-4047	305	34	uses	use	VERB
hassl-4047	305	35	econometric	econometric	ADJ
hassl-4047	305	36	estimation	estimation	NOUN
hassl-4047	305	37	to	to	PART
hassl-4047	305	38	estimate	estimate	VERB
hassl-4047	305	39	the	the	DET
hassl-4047	305	40	relationship	relationship	NOUN
hassl-4047	305	41	between	between	ADP
hassl-4047	305	42	external	external	ADJ
hassl-4047	305	43	audit	audit	NOUN
hassl-4047	305	44	and	and	CCONJ
hassl-4047	305	45	economic	economic	ADJ
hassl-4047	305	46	growth	growth	NOUN
hassl-4047	305	47	.	.	PUNCT
hassl-4047	306	1	5	5	X
hassl-4047	306	2	.	.	X
hassl-4047	306	3	conclusions	conclusion	NOUN
hassl-4047	306	4	the	the	DET
hassl-4047	306	5	findings	finding	NOUN
hassl-4047	306	6	of	of	ADP
hassl-4047	306	7	this	this	DET
hassl-4047	306	8	study	study	NOUN
hassl-4047	306	9	,	,	PUNCT
hassl-4047	306	10	which	which	PRON
hassl-4047	306	11	looked	look	VERB
hassl-4047	306	12	at	at	ADP
hassl-4047	306	13	data	datum	NOUN
hassl-4047	306	14	from	from	ADP
hassl-4047	306	15	2012	2012	NUM
hassl-4047	306	16	to	to	ADP
hassl-4047	306	17	2021	2021	NUM
hassl-4047	306	18	in	in	ADP
hassl-4047	306	19	the	the	DET
hassl-4047	306	20	case	case	NOUN
hassl-4047	306	21	of	of	ADP
hassl-4047	306	22	kosovo	kosovo	PROPN
hassl-4047	306	23	,	,	PUNCT
hassl-4047	306	24	demonstrate	demonstrate	VERB
hassl-4047	306	25	the	the	DET
hassl-4047	306	26	significance	significance	NOUN
hassl-4047	306	27	of	of	ADP
hassl-4047	306	28	external	external	ADJ
hassl-4047	306	29	audit	audit	NOUN
hassl-4047	306	30	on	on	ADP
hassl-4047	306	31	the	the	DET
hassl-4047	306	32	function	function	NOUN
hassl-4047	306	33	of	of	ADP
hassl-4047	306	34	economic	economic	ADJ
hassl-4047	306	35	growth	growth	NOUN
hassl-4047	306	36	in	in	ADP
hassl-4047	306	37	emerging	emerge	VERB
hassl-4047	306	38	nations	nation	NOUN
hassl-4047	306	39	.	.	PUNCT
hassl-4047	307	1	the	the	DET
hassl-4047	307	2	data	datum	NOUN
hassl-4047	307	3	used	use	VERB
hassl-4047	307	4	are	be	AUX
hassl-4047	307	5	obtained	obtain	VERB
hassl-4047	307	6	from	from	ADP
hassl-4047	307	7	trading	trade	VERB
hassl-4047	307	8	economics	economic	NOUN
hassl-4047	307	9	and	and	CCONJ
hassl-4047	307	10	the	the	DET
hassl-4047	307	11	world	world	NOUN
hassl-4047	307	12	bank	bank	PROPN
hassl-4047	307	13	in	in	ADP
hassl-4047	307	14	order	order	NOUN
hassl-4047	307	15	to	to	PART
hassl-4047	307	16	generate	generate	VERB
hassl-4047	307	17	empirical	empirical	ADJ
hassl-4047	307	18	findings	finding	NOUN
hassl-4047	307	19	using	use	VERB
hassl-4047	307	20	stata	stata	NOUN
hassl-4047	307	21	.	.	PUNCT
hassl-4047	308	1	the	the	DET
hassl-4047	308	2	ols	ol	NOUN
hassl-4047	308	3	revealed	reveal	VERB
hassl-4047	308	4	that	that	SCONJ
hassl-4047	308	5	the	the	DET
hassl-4047	308	6	debt	debt	NOUN
hassl-4047	308	7	-	-	PUNCT
hassl-4047	308	8	to	to	ADP
hassl-4047	308	9	-	-	PUNCT
hassl-4047	308	10	gdp	gdp	NOUN
hassl-4047	308	11	ratio	ratio	NOUN
hassl-4047	308	12	is	be	AUX
hassl-4047	308	13	negatively	negatively	ADV
hassl-4047	308	14	signed	sign	VERB
hassl-4047	308	15	,	,	PUNCT
hassl-4047	308	16	which	which	PRON
hassl-4047	308	17	is	be	AUX
hassl-4047	308	18	statistically	statistically	ADV
hassl-4047	308	19	significant	significant	ADJ
hassl-4047	308	20	and	and	CCONJ
hassl-4047	308	21	suggests	suggest	VERB
hassl-4047	308	22	that	that	SCONJ
hassl-4047	308	23	rising	rise	VERB
hassl-4047	308	24	public	public	ADJ
hassl-4047	308	25	debt	debt	NOUN
hassl-4047	308	26	will	will	AUX
hassl-4047	308	27	decrease	decrease	VERB
hassl-4047	308	28	the	the	DET
hassl-4047	308	29	gdp	gdp	NOUN
hassl-4047	308	30	growth	growth	NOUN
hassl-4047	308	31	.	.	PUNCT
hassl-4047	309	1	the	the	DET
hassl-4047	309	2	positive	positive	ADJ
hassl-4047	309	3	sign	sign	NOUN
hassl-4047	309	4	of	of	ADP
hassl-4047	309	5	government	government	NOUN
hassl-4047	309	6	spending	spending	NOUN
hassl-4047	309	7	indicates	indicate	VERB
hassl-4047	309	8	a	a	DET
hassl-4047	309	9	humanities	humanity	NOUN
hassl-4047	309	10	and	and	CCONJ
hassl-4047	309	11	social	social	ADJ
hassl-4047	309	12	sciences	science	NOUN
hassl-4047	309	13	letters	letter	NOUN
hassl-4047	309	14	,	,	PUNCT
hassl-4047	309	15	2025	2025	NUM
hassl-4047	309	16	,	,	PUNCT
hassl-4047	309	17	13(1	13(1	NUM
hassl-4047	309	18	):	):	PUNCT
hassl-4047	309	19	200	200	NUM
hassl-4047	309	20	-	-	SYM
hassl-4047	309	21	213	213	NUM
hassl-4047	309	22	211	211	NUM
hassl-4047	309	23	©	©	ADP
hassl-4047	309	24	2025	2025	NUM
hassl-4047	309	25	conscientia	conscientia	PROPN
hassl-4047	309	26	beam	beam	PROPN
hassl-4047	309	27	.	.	PUNCT
hassl-4047	310	1	all	all	DET
hassl-4047	310	2	rights	right	NOUN
hassl-4047	310	3	reserved	reserve	VERB
hassl-4047	310	4	.	.	PUNCT
hassl-4047	311	1	statistically	statistically	ADV
hassl-4047	311	2	meaningful	meaningful	ADJ
hassl-4047	311	3	relationship	relationship	NOUN
hassl-4047	311	4	between	between	ADP
hassl-4047	311	5	rising	rise	VERB
hassl-4047	311	6	government	government	NOUN
hassl-4047	311	7	spending	spending	NOUN
hassl-4047	311	8	and	and	CCONJ
hassl-4047	311	9	gdp	gdp	NOUN
hassl-4047	311	10	growth	growth	NOUN
hassl-4047	311	11	.	.	PUNCT
hassl-4047	312	1	the	the	DET
hassl-4047	312	2	variable	variable	NOUN
hassl-4047	312	3	of	of	ADP
hassl-4047	312	4	government	government	NOUN
hassl-4047	312	5	revenue	revenue	NOUN
hassl-4047	312	6	points	point	NOUN
hassl-4047	312	7	to	to	ADP
hassl-4047	312	8	a	a	DET
hassl-4047	312	9	statistically	statistically	ADV
hassl-4047	312	10	insignificant	insignificant	ADJ
hassl-4047	312	11	relationship	relationship	NOUN
hassl-4047	312	12	between	between	ADP
hassl-4047	312	13	increasing	increase	VERB
hassl-4047	312	14	public	public	ADJ
hassl-4047	312	15	debt	debt	NOUN
hassl-4047	312	16	and	and	CCONJ
hassl-4047	312	17	gdp	gdp	NOUN
hassl-4047	312	18	growth	growth	NOUN
hassl-4047	312	19	.	.	PUNCT
hassl-4047	313	1	fiscal	fiscal	ADJ
hassl-4047	313	2	spending	spending	NOUN
hassl-4047	313	3	is	be	AUX
hassl-4047	313	4	a	a	DET
hassl-4047	313	5	negatively	negatively	ADV
hassl-4047	313	6	signed	sign	VERB
hassl-4047	313	7	variable	variable	NOUN
hassl-4047	313	8	,	,	PUNCT
hassl-4047	313	9	meaning	mean	VERB
hassl-4047	313	10	that	that	SCONJ
hassl-4047	313	11	a	a	DET
hassl-4047	313	12	rise	rise	NOUN
hassl-4047	313	13	in	in	ADP
hassl-4047	313	14	fiscal	fiscal	ADJ
hassl-4047	313	15	expenditure	expenditure	NOUN
hassl-4047	313	16	is	be	AUX
hassl-4047	313	17	associated	associate	VERB
hassl-4047	313	18	with	with	ADP
hassl-4047	313	19	a	a	DET
hassl-4047	313	20	statistically	statistically	ADV
hassl-4047	313	21	insignificant	insignificant	ADJ
hassl-4047	313	22	decline	decline	NOUN
hassl-4047	313	23	in	in	ADP
hassl-4047	313	24	gdp	gdp	NOUN
hassl-4047	313	25	growth	growth	NOUN
hassl-4047	313	26	.	.	PUNCT
hassl-4047	314	1	the	the	DET
hassl-4047	314	2	value	value	NOUN
hassl-4047	314	3	of	of	ADP
hassl-4047	314	4	𝑅2	𝑅2	PROPN
hassl-4047	314	5	(	(	PUNCT
hassl-4047	314	6	0.666	0.666	NUM
hassl-4047	314	7	)	)	PUNCT
hassl-4047	314	8	shows	show	VERB
hassl-4047	314	9	that	that	SCONJ
hassl-4047	314	10	66.6	66.6	NUM
hassl-4047	314	11	%	%	NOUN
hassl-4047	314	12	of	of	ADP
hassl-4047	314	13	the	the	DET
hassl-4047	314	14	variations	variation	NOUN
hassl-4047	314	15	in	in	ADP
hassl-4047	314	16	the	the	DET
hassl-4047	314	17	gdp	gdp	NOUN
hassl-4047	314	18	growth	growth	NOUN
hassl-4047	314	19	is	be	AUX
hassl-4047	314	20	explained	explain	VERB
hassl-4047	314	21	by	by	ADP
hassl-4047	314	22	government	government	NOUN
hassl-4047	314	23	debt	debt	NOUN
hassl-4047	314	24	to	to	ADP
hassl-4047	314	25	gdp	gdp	NOUN
hassl-4047	314	26	,	,	PUNCT
hassl-4047	314	27	government	government	NOUN
hassl-4047	314	28	spending	spending	NOUN
hassl-4047	314	29	,	,	PUNCT
hassl-4047	314	30	government	government	NOUN
hassl-4047	314	31	revenue	revenue	NOUN
hassl-4047	314	32	and	and	CCONJ
hassl-4047	314	33	fiscal	fiscal	ADJ
hassl-4047	314	34	expenditure	expenditure	NOUN
hassl-4047	314	35	.	.	PUNCT
hassl-4047	315	1	according	accord	VERB
hassl-4047	315	2	to	to	ADP
hassl-4047	315	3	the	the	DET
hassl-4047	315	4	var	var	PROPN
hassl-4047	315	5	model	model	PROPN
hassl-4047	315	6	data	data	PROPN
hassl-4047	315	7	,	,	PUNCT
hassl-4047	315	8	the	the	DET
hassl-4047	315	9	relationship	relationship	NOUN
hassl-4047	315	10	between	between	ADP
hassl-4047	315	11	debt	debt	NOUN
hassl-4047	315	12	and	and	CCONJ
hassl-4047	315	13	gdp	gdp	NOUN
hassl-4047	315	14	is	be	AUX
hassl-4047	315	15	negative	negative	ADJ
hassl-4047	315	16	,	,	PUNCT
hassl-4047	315	17	which	which	PRON
hassl-4047	315	18	indicates	indicate	VERB
hassl-4047	315	19	that	that	SCONJ
hassl-4047	315	20	there	there	PRON
hassl-4047	315	21	is	be	VERB
hassl-4047	315	22	no	no	DET
hassl-4047	315	23	statistically	statistically	ADV
hassl-4047	315	24	significant	significant	ADJ
hassl-4047	315	25	relationship	relationship	NOUN
hassl-4047	315	26	between	between	ADP
hassl-4047	315	27	the	the	DET
hassl-4047	315	28	increase	increase	NOUN
hassl-4047	315	29	in	in	ADP
hassl-4047	315	30	public	public	ADJ
hassl-4047	315	31	debt	debt	NOUN
hassl-4047	315	32	and	and	CCONJ
hassl-4047	315	33	the	the	DET
hassl-4047	315	34	decline	decline	NOUN
hassl-4047	315	35	in	in	ADP
hassl-4047	315	36	gdp	gdp	NOUN
hassl-4047	315	37	growth	growth	NOUN
hassl-4047	315	38	.	.	PUNCT
hassl-4047	316	1	also	also	ADV
hassl-4047	316	2	,	,	PUNCT
hassl-4047	316	3	government	government	NOUN
hassl-4047	316	4	spending	spending	NOUN
hassl-4047	316	5	has	have	VERB
hassl-4047	316	6	a	a	DET
hassl-4047	316	7	positive	positive	ADJ
hassl-4047	316	8	relationship	relationship	NOUN
hassl-4047	316	9	with	with	ADP
hassl-4047	316	10	gdp	gdp	NOUN
hassl-4047	316	11	growth	growth	NOUN
hassl-4047	316	12	,	,	PUNCT
hassl-4047	316	13	but	but	CCONJ
hassl-4047	316	14	this	this	DET
hassl-4047	316	15	relationship	relationship	NOUN
hassl-4047	316	16	is	be	AUX
hassl-4047	316	17	not	not	PART
hassl-4047	316	18	statistically	statistically	ADV
hassl-4047	316	19	significant	significant	ADJ
hassl-4047	316	20	.	.	PUNCT
hassl-4047	317	1	additionally	additionally	ADV
hassl-4047	317	2	,	,	PUNCT
hassl-4047	317	3	the	the	DET
hassl-4047	317	4	government	government	NOUN
hassl-4047	317	5	revenue	revenue	NOUN
hassl-4047	317	6	is	be	AUX
hassl-4047	317	7	positively	positively	ADV
hassl-4047	317	8	signed	sign	VERB
hassl-4047	317	9	,	,	PUNCT
hassl-4047	317	10	meaning	mean	VERB
hassl-4047	317	11	that	that	SCONJ
hassl-4047	317	12	there	there	PRON
hassl-4047	317	13	is	be	VERB
hassl-4047	317	14	a	a	DET
hassl-4047	317	15	statistically	statistically	ADV
hassl-4047	317	16	insignificant	insignificant	ADJ
hassl-4047	317	17	correlation	correlation	NOUN
hassl-4047	317	18	between	between	ADP
hassl-4047	317	19	an	an	DET
hassl-4047	317	20	increase	increase	NOUN
hassl-4047	317	21	in	in	ADP
hassl-4047	317	22	government	government	NOUN
hassl-4047	317	23	revenue	revenue	NOUN
hassl-4047	317	24	and	and	CCONJ
hassl-4047	317	25	gdp	gdp	NOUN
hassl-4047	317	26	growth	growth	NOUN
hassl-4047	317	27	.	.	PUNCT
hassl-4047	318	1	fiscal	fiscal	ADJ
hassl-4047	318	2	expenditure	expenditure	NOUN
hassl-4047	318	3	has	have	VERB
hassl-4047	318	4	a	a	DET
hassl-4047	318	5	negative	negative	ADJ
hassl-4047	318	6	sign	sign	NOUN
hassl-4047	318	7	,	,	PUNCT
hassl-4047	318	8	which	which	PRON
hassl-4047	318	9	means	mean	VERB
hassl-4047	318	10	that	that	SCONJ
hassl-4047	318	11	a	a	DET
hassl-4047	318	12	rise	rise	NOUN
hassl-4047	318	13	in	in	ADP
hassl-4047	318	14	fiscal	fiscal	ADJ
hassl-4047	318	15	spending	spending	NOUN
hassl-4047	318	16	is	be	AUX
hassl-4047	318	17	statistically	statistically	ADV
hassl-4047	318	18	not	not	PART
hassl-4047	318	19	significant	significant	ADJ
hassl-4047	318	20	but	but	CCONJ
hassl-4047	318	21	does	do	AUX
hassl-4047	318	22	result	result	VERB
hassl-4047	318	23	in	in	ADP
hassl-4047	318	24	a	a	DET
hassl-4047	318	25	decline	decline	NOUN
hassl-4047	318	26	in	in	ADP
hassl-4047	318	27	gdp	gdp	NOUN
hassl-4047	318	28	growth	growth	NOUN
hassl-4047	318	29	.	.	PUNCT
hassl-4047	319	1	the	the	DET
hassl-4047	319	2	value	value	NOUN
hassl-4047	319	3	of	of	ADP
hassl-4047	319	4	𝑅2	𝑅2	PROPN
hassl-4047	319	5	(	(	PUNCT
hassl-4047	319	6	0.700	0.700	NUM
hassl-4047	319	7	)	)	PUNCT
hassl-4047	319	8	shows	show	VERB
hassl-4047	319	9	that	that	SCONJ
hassl-4047	319	10	70	70	NUM
hassl-4047	319	11	%	%	NOUN
hassl-4047	319	12	of	of	ADP
hassl-4047	319	13	the	the	DET
hassl-4047	319	14	variations	variation	NOUN
hassl-4047	319	15	in	in	ADP
hassl-4047	319	16	the	the	DET
hassl-4047	319	17	gdp	gdp	NOUN
hassl-4047	319	18	growth	growth	NOUN
hassl-4047	319	19	is	be	AUX
hassl-4047	319	20	explained	explain	VERB
hassl-4047	319	21	by	by	ADP
hassl-4047	319	22	government	government	NOUN
hassl-4047	319	23	debt	debt	NOUN
hassl-4047	319	24	to	to	ADP
hassl-4047	319	25	gdp	gdp	NOUN
hassl-4047	319	26	,	,	PUNCT
hassl-4047	319	27	government	government	NOUN
hassl-4047	319	28	spending	spending	NOUN
hassl-4047	319	29	,	,	PUNCT
hassl-4047	319	30	government	government	NOUN
hassl-4047	319	31	revenue	revenue	NOUN
hassl-4047	319	32	,	,	PUNCT
hassl-4047	319	33	and	and	CCONJ
hassl-4047	319	34	fiscal	fiscal	ADJ
hassl-4047	319	35	expenditure	expenditure	NOUN
hassl-4047	319	36	.	.	PUNCT
hassl-4047	320	1	the	the	DET
hassl-4047	320	2	study	study	NOUN
hassl-4047	320	3	's	's	PART
hassl-4047	320	4	econometric	econometric	ADJ
hassl-4047	320	5	analysis	analysis	NOUN
hassl-4047	320	6	reveals	reveal	VERB
hassl-4047	320	7	that	that	SCONJ
hassl-4047	320	8	an	an	DET
hassl-4047	320	9	increase	increase	NOUN
hassl-4047	320	10	in	in	ADP
hassl-4047	320	11	public	public	ADJ
hassl-4047	320	12	debt	debt	NOUN
hassl-4047	320	13	leads	lead	VERB
hassl-4047	320	14	to	to	ADP
hassl-4047	320	15	a	a	DET
hassl-4047	320	16	decrease	decrease	NOUN
hassl-4047	320	17	in	in	ADP
hassl-4047	320	18	gdp	gdp	NOUN
hassl-4047	320	19	,	,	PUNCT
hassl-4047	320	20	while	while	SCONJ
hassl-4047	320	21	an	an	DET
hassl-4047	320	22	increase	increase	NOUN
hassl-4047	320	23	in	in	ADP
hassl-4047	320	24	government	government	NOUN
hassl-4047	320	25	spending	spending	NOUN
hassl-4047	320	26	positively	positively	ADV
hassl-4047	320	27	impacts	impact	VERB
hassl-4047	320	28	gdp	gdp	NOUN
hassl-4047	320	29	.	.	PUNCT
hassl-4047	321	1	the	the	DET
hassl-4047	321	2	study	study	NOUN
hassl-4047	321	3	concludes	conclude	VERB
hassl-4047	321	4	that	that	SCONJ
hassl-4047	321	5	in	in	ADP
hassl-4047	321	6	the	the	DET
hassl-4047	321	7	econometric	econometric	ADJ
hassl-4047	321	8	model	model	NOUN
hassl-4047	321	9	circumstances	circumstance	NOUN
hassl-4047	321	10	,	,	PUNCT
hassl-4047	321	11	the	the	DET
hassl-4047	321	12	variable	variable	ADJ
hassl-4047	321	13	government	government	NOUN
hassl-4047	321	14	revenues	revenue	VERB
hassl-4047	321	15	fiscal	fiscal	ADJ
hassl-4047	321	16	expenditure	expenditure	NOUN
hassl-4047	321	17	is	be	AUX
hassl-4047	321	18	not	not	PART
hassl-4047	321	19	statistically	statistically	ADV
hassl-4047	321	20	significant	significant	ADJ
hassl-4047	321	21	.	.	PUNCT
hassl-4047	322	1	regardless	regardless	ADV
hassl-4047	322	2	of	of	ADP
hassl-4047	322	3	the	the	DET
hassl-4047	322	4	progress	progress	NOUN
hassl-4047	322	5	made	make	VERB
hassl-4047	322	6	in	in	ADP
hassl-4047	322	7	recent	recent	ADJ
hassl-4047	322	8	years	year	NOUN
hassl-4047	322	9	,	,	PUNCT
hassl-4047	322	10	which	which	PRON
hassl-4047	322	11	mostly	mostly	ADV
hassl-4047	322	12	relates	relate	VERB
hassl-4047	322	13	to	to	ADP
hassl-4047	322	14	sai	sai	PROPN
hassl-4047	322	15	's	's	PART
hassl-4047	322	16	constitution	constitution	NOUN
hassl-4047	322	17	and	and	CCONJ
hassl-4047	322	18	assigning	assign	VERB
hassl-4047	322	19	it	it	PRON
hassl-4047	322	20	the	the	DET
hassl-4047	322	21	responsibility	responsibility	NOUN
hassl-4047	322	22	of	of	ADP
hassl-4047	322	23	overseeing	oversee	VERB
hassl-4047	322	24	and	and	CCONJ
hassl-4047	322	25	reporting	report	VERB
hassl-4047	322	26	on	on	ADP
hassl-4047	322	27	the	the	DET
hassl-4047	322	28	work	work	NOUN
hassl-4047	322	29	of	of	ADP
hassl-4047	322	30	the	the	DET
hassl-4047	322	31	public	public	ADJ
hassl-4047	322	32	sector	sector	NOUN
hassl-4047	322	33	as	as	ADP
hassl-4047	322	34	a	a	DET
hassl-4047	322	35	whole	whole	NOUN
hassl-4047	322	36	,	,	PUNCT
hassl-4047	322	37	an	an	DET
hassl-4047	322	38	analysis	analysis	NOUN
hassl-4047	322	39	of	of	ADP
hassl-4047	322	40	the	the	DET
hassl-4047	322	41	current	current	ADJ
hassl-4047	322	42	development	development	NOUN
hassl-4047	322	43	stage	stage	NOUN
hassl-4047	322	44	of	of	ADP
hassl-4047	322	45	external	external	ADJ
hassl-4047	322	46	audit	audit	NOUN
hassl-4047	322	47	and	and	CCONJ
hassl-4047	322	48	also	also	ADV
hassl-4047	322	49	presented	present	VERB
hassl-4047	322	50	the	the	DET
hassl-4047	322	51	findings	finding	NOUN
hassl-4047	322	52	above	above	ADV
hassl-4047	322	53	,	,	PUNCT
hassl-4047	322	54	in	in	ADP
hassl-4047	322	55	the	the	DET
hassl-4047	322	56	case	case	NOUN
hassl-4047	322	57	of	of	ADP
hassl-4047	322	58	kosovo	kosovo	PROPN
hassl-4047	322	59	,	,	PUNCT
hassl-4047	322	60	indicates	indicate	VERB
hassl-4047	322	61	that	that	SCONJ
hassl-4047	322	62	much	much	ADJ
hassl-4047	322	63	work	work	NOUN
hassl-4047	322	64	still	still	ADV
hassl-4047	322	65	needs	need	VERB
hassl-4047	322	66	to	to	PART
hassl-4047	322	67	be	be	AUX
hassl-4047	322	68	done	do	VERB
hassl-4047	322	69	in	in	ADP
hassl-4047	322	70	the	the	DET
hassl-4047	322	71	field	field	NOUN
hassl-4047	322	72	of	of	ADP
hassl-4047	322	73	external	external	ADJ
hassl-4047	322	74	audit	audit	NOUN
hassl-4047	322	75	.	.	PUNCT
hassl-4047	323	1	in	in	ADP
hassl-4047	323	2	this	this	DET
hassl-4047	323	3	regard	regard	NOUN
hassl-4047	323	4	,	,	PUNCT
hassl-4047	323	5	significant	significant	ADJ
hassl-4047	323	6	work	work	NOUN
hassl-4047	323	7	is	be	AUX
hassl-4047	323	8	required	require	VERB
hassl-4047	323	9	to	to	PART
hassl-4047	323	10	establish	establish	VERB
hassl-4047	323	11	external	external	ADJ
hassl-4047	323	12	audit	audit	NOUN
hassl-4047	323	13	as	as	ADP
hassl-4047	323	14	the	the	DET
hassl-4047	323	15	primary	primary	ADJ
hassl-4047	323	16	tool	tool	NOUN
hassl-4047	323	17	that	that	PRON
hassl-4047	323	18	upholds	uphold	VERB
hassl-4047	323	19	the	the	DET
hassl-4047	323	20	accountability	accountability	NOUN
hassl-4047	323	21	of	of	ADP
hassl-4047	323	22	those	those	PRON
hassl-4047	323	23	who	who	PRON
hassl-4047	323	24	utilize	utilize	VERB
hassl-4047	323	25	public	public	ADJ
hassl-4047	323	26	funds	fund	NOUN
hassl-4047	323	27	and	and	CCONJ
hassl-4047	323	28	rebuilds	rebuild	VERB
hassl-4047	323	29	trust	trust	NOUN
hassl-4047	323	30	in	in	ADP
hassl-4047	323	31	the	the	DET
hassl-4047	323	32	public	public	ADJ
hassl-4047	323	33	sector	sector	NOUN
hassl-4047	323	34	.	.	PUNCT
hassl-4047	324	1	auditees	auditee	NOUN
hassl-4047	324	2	must	must	AUX
hassl-4047	324	3	devote	devote	VERB
hassl-4047	324	4	more	more	ADJ
hassl-4047	324	5	time	time	NOUN
hassl-4047	324	6	and	and	CCONJ
hassl-4047	324	7	effort	effort	NOUN
hassl-4047	324	8	to	to	PART
hassl-4047	324	9	putting	put	VERB
hassl-4047	324	10	sai	sai	ADJ
hassl-4047	324	11	measures	measure	NOUN
hassl-4047	324	12	into	into	ADP
hassl-4047	324	13	practice	practice	NOUN
hassl-4047	324	14	.	.	PUNCT
hassl-4047	325	1	5.1	5.1	NUM
hassl-4047	325	2	.	.	PUNCT
hassl-4047	325	3	policy	policy	NOUN
hassl-4047	325	4	implications	implication	NOUN
hassl-4047	325	5	and	and	CCONJ
hassl-4047	325	6	future	future	ADJ
hassl-4047	325	7	research	research	NOUN
hassl-4047	325	8	suggestions	suggestion	NOUN
hassl-4047	325	9	kosovo	kosovo	PROPN
hassl-4047	325	10	serves	serve	VERB
hassl-4047	325	11	as	as	ADP
hassl-4047	325	12	a	a	DET
hassl-4047	325	13	prime	prime	ADJ
hassl-4047	325	14	example	example	NOUN
hassl-4047	325	15	of	of	ADP
hassl-4047	325	16	the	the	DET
hassl-4047	325	17	value	value	NOUN
hassl-4047	325	18	of	of	ADP
hassl-4047	325	19	external	external	ADJ
hassl-4047	325	20	audits	audits	NOUN
hassl-4047	325	21	in	in	ADP
hassl-4047	325	22	promoting	promote	VERB
hassl-4047	325	23	economic	economic	ADJ
hassl-4047	325	24	growth	growth	NOUN
hassl-4047	325	25	and	and	CCONJ
hassl-4047	325	26	public	public	ADJ
hassl-4047	325	27	fund	fund	NOUN
hassl-4047	325	28	efficiency	efficiency	NOUN
hassl-4047	325	29	.	.	PUNCT
hassl-4047	326	1	strong	strong	ADJ
hassl-4047	326	2	audit	audit	NOUN
hassl-4047	326	3	procedures	procedure	NOUN
hassl-4047	326	4	may	may	AUX
hassl-4047	326	5	improve	improve	VERB
hassl-4047	326	6	financial	financial	ADJ
hassl-4047	326	7	management	management	NOUN
hassl-4047	326	8	,	,	PUNCT
hassl-4047	326	9	accountability	accountability	NOUN
hassl-4047	326	10	,	,	PUNCT
hassl-4047	326	11	transparency	transparency	NOUN
hassl-4047	326	12	,	,	PUNCT
hassl-4047	326	13	institutional	institutional	ADJ
hassl-4047	326	14	frameworks	framework	NOUN
hassl-4047	326	15	,	,	PUNCT
hassl-4047	326	16	investor	investor	NOUN
hassl-4047	326	17	confidence	confidence	NOUN
hassl-4047	326	18	,	,	PUNCT
hassl-4047	326	19	policy	policy	NOUN
hassl-4047	326	20	reform	reform	NOUN
hassl-4047	326	21	guidance	guidance	NOUN
hassl-4047	326	22	,	,	PUNCT
hassl-4047	326	23	public	public	ADJ
hassl-4047	326	24	sector	sector	NOUN
hassl-4047	326	25	institution	institution	NOUN
hassl-4047	326	26	capacity	capacity	NOUN
hassl-4047	326	27	building	building	NOUN
hassl-4047	326	28	,	,	PUNCT
hassl-4047	326	29	and	and	CCONJ
hassl-4047	326	30	public	public	ADJ
hassl-4047	326	31	trust	trust	NOUN
hassl-4047	326	32	.	.	PUNCT
hassl-4047	327	1	frequent	frequent	ADJ
hassl-4047	327	2	audits	audits	NOUN
hassl-4047	327	3	have	have	VERB
hassl-4047	327	4	the	the	DET
hassl-4047	327	5	potential	potential	NOUN
hassl-4047	327	6	to	to	PART
hassl-4047	327	7	enhance	enhance	VERB
hassl-4047	327	8	the	the	DET
hassl-4047	327	9	institutional	institutional	ADJ
hassl-4047	327	10	framework	framework	NOUN
hassl-4047	327	11	,	,	PUNCT
hassl-4047	327	12	find	find	VERB
hassl-4047	327	13	inefficiencies	inefficiency	NOUN
hassl-4047	327	14	,	,	PUNCT
hassl-4047	327	15	and	and	CCONJ
hassl-4047	327	16	allocate	allocate	VERB
hassl-4047	327	17	resources	resource	NOUN
hassl-4047	327	18	more	more	ADV
hassl-4047	327	19	effectively	effectively	ADV
hassl-4047	327	20	—	—	PUNCT
hassl-4047	327	21	all	all	PRON
hassl-4047	327	22	of	of	ADP
hassl-4047	327	23	which	which	PRON
hassl-4047	327	24	can	can	AUX
hassl-4047	327	25	contribute	contribute	VERB
hassl-4047	327	26	to	to	ADP
hassl-4047	327	27	economic	economic	ADJ
hassl-4047	327	28	progress	progress	NOUN
hassl-4047	327	29	.	.	PUNCT
hassl-4047	328	1	incorporating	incorporate	VERB
hassl-4047	328	2	these	these	DET
hassl-4047	328	3	ramifications	ramification	NOUN
hassl-4047	328	4	into	into	ADP
hassl-4047	328	5	kosovo	kosovo	PROPN
hassl-4047	328	6	policy	policy	NOUN
hassl-4047	328	7	could	could	AUX
hassl-4047	328	8	resolve	resolve	VERB
hassl-4047	328	9	issues	issue	NOUN
hassl-4047	328	10	with	with	ADP
hassl-4047	328	11	public	public	ADJ
hassl-4047	328	12	money	money	NOUN
hassl-4047	328	13	management	management	NOUN
hassl-4047	328	14	and	and	CCONJ
hassl-4047	328	15	sustained	sustain	VERB
hassl-4047	328	16	economic	economic	ADJ
hassl-4047	328	17	growth	growth	NOUN
hassl-4047	328	18	.	.	PUNCT
hassl-4047	329	1	impact	impact	NOUN
hassl-4047	329	2	assessment	assessment	NOUN
hassl-4047	329	3	,	,	PUNCT
hassl-4047	329	4	case	case	NOUN
hassl-4047	329	5	comparisons	comparison	NOUN
hassl-4047	329	6	,	,	PUNCT
hassl-4047	329	7	audit	audit	NOUN
hassl-4047	329	8	procedures	procedure	NOUN
hassl-4047	329	9	,	,	PUNCT
hassl-4047	329	10	technological	technological	ADJ
hassl-4047	329	11	integration	integration	NOUN
hassl-4047	329	12	,	,	PUNCT
hassl-4047	329	13	policy	policy	NOUN
hassl-4047	329	14	assessment	assessment	NOUN
hassl-4047	329	15	,	,	PUNCT
hassl-4047	329	16	long	long	ADJ
hassl-4047	329	17	-	-	PUNCT
hassl-4047	329	18	term	term	NOUN
hassl-4047	329	19	impact	impact	NOUN
hassl-4047	329	20	studies	study	NOUN
hassl-4047	329	21	,	,	PUNCT
hassl-4047	329	22	public	public	ADJ
hassl-4047	329	23	opinion	opinion	NOUN
hassl-4047	329	24	,	,	PUNCT
hassl-4047	329	25	and	and	CCONJ
hassl-4047	329	26	capacity	capacity	NOUN
hassl-4047	329	27	building	building	NOUN
hassl-4047	329	28	and	and	CCONJ
hassl-4047	329	29	training	training	NOUN
hassl-4047	329	30	ought	ought	AUX
hassl-4047	329	31	to	to	PART
hassl-4047	329	32	be	be	AUX
hassl-4047	329	33	the	the	DET
hassl-4047	329	34	main	main	ADJ
hassl-4047	329	35	areas	area	NOUN
hassl-4047	329	36	of	of	ADP
hassl-4047	329	37	future	future	ADJ
hassl-4047	329	38	study	study	NOUN
hassl-4047	329	39	.	.	PUNCT
hassl-4047	330	1	the	the	DET
hassl-4047	330	2	efficiency	efficiency	NOUN
hassl-4047	330	3	of	of	ADP
hassl-4047	330	4	current	current	ADJ
hassl-4047	330	5	institutional	institutional	ADJ
hassl-4047	330	6	structures	structure	NOUN
hassl-4047	330	7	and	and	CCONJ
hassl-4047	330	8	regulations	regulation	NOUN
hassl-4047	330	9	and	and	CCONJ
hassl-4047	330	10	the	the	DET
hassl-4047	330	11	long	long	ADJ
hassl-4047	330	12	-	-	PUNCT
hassl-4047	330	13	term	term	NOUN
hassl-4047	330	14	impacts	impact	NOUN
hassl-4047	330	15	of	of	ADP
hassl-4047	330	16	enhanced	enhanced	ADJ
hassl-4047	330	17	external	external	ADJ
hassl-4047	330	18	auditing	auditing	NOUN
hassl-4047	330	19	on	on	ADP
hassl-4047	330	20	kosovo	kosovo	PROPN
hassl-4047	330	21	's	's	PART
hassl-4047	330	22	social	social	ADJ
hassl-4047	330	23	and	and	CCONJ
hassl-4047	330	24	economic	economic	ADJ
hassl-4047	330	25	results	result	NOUN
hassl-4047	330	26	should	should	AUX
hassl-4047	330	27	also	also	ADV
hassl-4047	330	28	be	be	AUX
hassl-4047	330	29	examined	examine	VERB
hassl-4047	330	30	.	.	PUNCT
hassl-4047	331	1	5.2	5.2	NUM
hassl-4047	331	2	.	.	PUNCT
hassl-4047	331	3	limitations	limitation	NOUN
hassl-4047	331	4	there	there	PRON
hassl-4047	331	5	may	may	AUX
hassl-4047	331	6	be	be	AUX
hassl-4047	331	7	some	some	DET
hassl-4047	331	8	limitations	limitation	NOUN
hassl-4047	331	9	to	to	ADP
hassl-4047	331	10	this	this	DET
hassl-4047	331	11	study	study	NOUN
hassl-4047	331	12	.	.	PUNCT
hassl-4047	332	1	the	the	DET
hassl-4047	332	2	research	research	NOUN
hassl-4047	332	3	only	only	ADV
hassl-4047	332	4	covers	cover	VERB
hassl-4047	332	5	a	a	DET
hassl-4047	332	6	short	short	ADJ
hassl-4047	332	7	period	period	NOUN
hassl-4047	332	8	of	of	ADP
hassl-4047	332	9	time	time	NOUN
hassl-4047	332	10	(	(	PUNCT
hassl-4047	332	11	2012–2021	2012–2021	NUM
hassl-4047	332	12	)	)	PUNCT
hassl-4047	332	13	;	;	PUNCT
hassl-4047	332	14	thus	thus	ADV
hassl-4047	332	15	,	,	PUNCT
hassl-4047	332	16	the	the	DET
hassl-4047	332	17	model	model	NOUN
hassl-4047	332	18	's	's	PART
hassl-4047	332	19	conclusions	conclusion	NOUN
hassl-4047	332	20	would	would	AUX
hassl-4047	332	21	be	be	AUX
hassl-4047	332	22	more	more	ADV
hassl-4047	332	23	accurate	accurate	ADJ
hassl-4047	332	24	if	if	SCONJ
hassl-4047	332	25	it	it	PRON
hassl-4047	332	26	covered	cover	VERB
hassl-4047	332	27	these	these	DET
hassl-4047	332	28	years	year	NOUN
hassl-4047	332	29	with	with	ADP
hassl-4047	332	30	monthly	monthly	ADJ
hassl-4047	332	31	data	datum	NOUN
hassl-4047	332	32	.	.	PUNCT
hassl-4047	333	1	therefore	therefore	ADV
hassl-4047	333	2	,	,	PUNCT
hassl-4047	333	3	the	the	DET
hassl-4047	333	4	number	number	NOUN
hassl-4047	333	5	of	of	ADP
hassl-4047	333	6	observations	observation	NOUN
hassl-4047	333	7	influences	influence	VERB
hassl-4047	333	8	the	the	DET
hassl-4047	333	9	accuracy	accuracy	NOUN
hassl-4047	333	10	of	of	ADP
hassl-4047	333	11	the	the	DET
hassl-4047	333	12	results	result	NOUN
hassl-4047	333	13	.	.	PUNCT
hassl-4047	334	1	furthermore	furthermore	ADV
hassl-4047	334	2	,	,	PUNCT
hassl-4047	334	3	testing	test	VERB
hassl-4047	334	4	the	the	DET
hassl-4047	334	5	data	datum	NOUN
hassl-4047	334	6	in	in	ADP
hassl-4047	334	7	the	the	DET
hassl-4047	334	8	econometric	econometric	ADJ
hassl-4047	334	9	model	model	NOUN
hassl-4047	334	10	was	be	AUX
hassl-4047	334	11	unable	unable	ADJ
hassl-4047	334	12	to	to	PART
hassl-4047	334	13	take	take	VERB
hassl-4047	334	14	into	into	ADP
hassl-4047	334	15	account	account	NOUN
hassl-4047	334	16	all	all	DET
hassl-4047	334	17	the	the	DET
hassl-4047	334	18	variables	variable	NOUN
hassl-4047	334	19	connected	connect	VERB
hassl-4047	334	20	to	to	ADP
hassl-4047	334	21	external	external	ADJ
hassl-4047	334	22	audit	audit	NOUN
hassl-4047	334	23	and	and	CCONJ
hassl-4047	334	24	economic	economic	ADJ
hassl-4047	334	25	growth	growth	NOUN
hassl-4047	334	26	.	.	PUNCT
hassl-4047	335	1	the	the	DET
hassl-4047	335	2	study	study	NOUN
hassl-4047	335	3	comes	come	VERB
hassl-4047	335	4	with	with	ADP
hassl-4047	335	5	further	further	ADJ
hassl-4047	335	6	research	research	NOUN
hassl-4047	335	7	suggestions	suggestion	NOUN
hassl-4047	335	8	;	;	PUNCT
hassl-4047	335	9	thus	thus	ADV
hassl-4047	335	10	,	,	PUNCT
hassl-4047	335	11	for	for	ADP
hassl-4047	335	12	further	further	ADJ
hassl-4047	335	13	research	research	NOUN
hassl-4047	335	14	,	,	PUNCT
hassl-4047	335	15	there	there	PRON
hassl-4047	335	16	may	may	AUX
hassl-4047	335	17	be	be	AUX
hassl-4047	335	18	an	an	DET
hassl-4047	335	19	investigation	investigation	NOUN
hassl-4047	335	20	of	of	ADP
hassl-4047	335	21	the	the	DET
hassl-4047	335	22	importance	importance	NOUN
hassl-4047	335	23	of	of	ADP
hassl-4047	335	24	external	external	ADJ
hassl-4047	335	25	audits	audits	NOUN
hassl-4047	335	26	using	use	VERB
hassl-4047	335	27	a	a	DET
hassl-4047	335	28	qualitative	qualitative	ADJ
hassl-4047	335	29	approach	approach	NOUN
hassl-4047	335	30	,	,	PUNCT
hassl-4047	335	31	interviewing	interview	VERB
hassl-4047	335	32	the	the	DET
hassl-4047	335	33	people	people	NOUN
hassl-4047	335	34	engaged	engage	VERB
hassl-4047	335	35	in	in	ADP
hassl-4047	335	36	external	external	ADJ
hassl-4047	335	37	audits	audits	NOUN
hassl-4047	335	38	in	in	ADP
hassl-4047	335	39	order	order	NOUN
hassl-4047	335	40	to	to	PART
hassl-4047	335	41	measure	measure	VERB
hassl-4047	335	42	if	if	SCONJ
hassl-4047	335	43	the	the	DET
hassl-4047	335	44	external	external	ADJ
hassl-4047	335	45	audit	audit	NOUN
hassl-4047	335	46	recommendations	recommendation	NOUN
hassl-4047	335	47	are	be	AUX
hassl-4047	335	48	taken	take	VERB
hassl-4047	335	49	into	into	ADP
hassl-4047	335	50	consideration	consideration	NOUN
hassl-4047	335	51	by	by	ADP
hassl-4047	335	52	state	state	NOUN
hassl-4047	335	53	entities	entity	NOUN
hassl-4047	335	54	when	when	SCONJ
hassl-4047	335	55	establishing	establish	VERB
hassl-4047	335	56	public	public	ADJ
hassl-4047	335	57	expenditures	expenditure	NOUN
hassl-4047	335	58	and	and	CCONJ
hassl-4047	335	59	public	public	ADJ
hassl-4047	335	60	revenues	revenue	NOUN
hassl-4047	335	61	.	.	PUNCT
hassl-4047	336	1	further	far	ADV
hassl-4047	336	2	,	,	PUNCT
hassl-4047	336	3	there	there	PRON
hassl-4047	336	4	is	be	VERB
hassl-4047	336	5	additional	additional	ADJ
hassl-4047	336	6	opportunity	opportunity	NOUN
hassl-4047	336	7	in	in	ADP
hassl-4047	336	8	further	further	ADJ
hassl-4047	336	9	research	research	NOUN
hassl-4047	336	10	to	to	ADP
hassl-4047	336	11	humanities	humanity	NOUN
hassl-4047	336	12	and	and	CCONJ
hassl-4047	336	13	social	social	ADJ
hassl-4047	336	14	sciences	science	NOUN
hassl-4047	336	15	letters	letter	NOUN
hassl-4047	336	16	,	,	PUNCT
hassl-4047	336	17	2025	2025	NUM
hassl-4047	336	18	,	,	PUNCT
hassl-4047	336	19	13(1	13(1	NUM
hassl-4047	336	20	):	):	PUNCT
hassl-4047	336	21	200	200	NUM
hassl-4047	336	22	-	-	SYM
hassl-4047	336	23	213	213	NUM
hassl-4047	336	24	212	212	NUM
hassl-4047	336	25	©	©	ADP
hassl-4047	336	26	2025	2025	NUM
hassl-4047	336	27	conscientia	conscientia	PROPN
hassl-4047	336	28	beam	beam	PROPN
hassl-4047	336	29	.	.	PUNCT
hassl-4047	337	1	all	all	DET
hassl-4047	337	2	rights	right	NOUN
hassl-4047	337	3	reserved	reserve	VERB
hassl-4047	337	4	.	.	PUNCT
hassl-4047	338	1	extend	extend	VERB
hassl-4047	338	2	the	the	DET
hassl-4047	338	3	list	list	NOUN
hassl-4047	338	4	of	of	ADP
hassl-4047	338	5	macroeconomic	macroeconomic	ADJ
hassl-4047	338	6	indicators	indicator	NOUN
hassl-4047	338	7	that	that	PRON
hassl-4047	338	8	are	be	AUX
hassl-4047	338	9	subject	subject	ADJ
hassl-4047	338	10	to	to	ADP
hassl-4047	338	11	external	external	ADJ
hassl-4047	338	12	audit	audit	NOUN
hassl-4047	338	13	and	and	CCONJ
hassl-4047	338	14	to	to	PART
hassl-4047	338	15	use	use	VERB
hassl-4047	338	16	time	time	NOUN
hassl-4047	338	17	series	series	PROPN
hassl-4047	338	18	data	datum	NOUN
hassl-4047	338	19	when	when	SCONJ
hassl-4047	338	20	using	use	VERB
hassl-4047	338	21	the	the	DET
hassl-4047	338	22	var	var	NOUN
hassl-4047	338	23	model	model	NOUN
hassl-4047	338	24	.	.	PUNCT
hassl-4047	339	1	additionally	additionally	ADV
hassl-4047	339	2	,	,	PUNCT
hassl-4047	339	3	to	to	PART
hassl-4047	339	4	further	far	ADV
hassl-4047	339	5	extend	extend	VERB
hassl-4047	339	6	the	the	DET
hassl-4047	339	7	research	research	NOUN
hassl-4047	339	8	gap	gap	NOUN
hassl-4047	339	9	in	in	ADP
hassl-4047	339	10	this	this	DET
hassl-4047	339	11	topic	topic	NOUN
hassl-4047	339	12	,	,	PUNCT
hassl-4047	339	13	the	the	DET
hassl-4047	339	14	panel	panel	NOUN
hassl-4047	339	15	econometric	econometric	ADJ
hassl-4047	339	16	approach	approach	NOUN
hassl-4047	339	17	may	may	AUX
hassl-4047	339	18	be	be	AUX
hassl-4047	339	19	applied	apply	VERB
hassl-4047	339	20	to	to	ADP
hassl-4047	339	21	western	western	ADJ
hassl-4047	339	22	balkans	balkans	PROPN
hassl-4047	339	23	countries	country	NOUN
hassl-4047	339	24	using	use	VERB
hassl-4047	339	25	fixed	fix	VERB
hassl-4047	339	26	effects	effect	NOUN
hassl-4047	339	27	,	,	PUNCT
hassl-4047	339	28	random	random	ADJ
hassl-4047	339	29	effects	effect	NOUN
hassl-4047	339	30	,	,	PUNCT
hassl-4047	339	31	and	and	CCONJ
hassl-4047	339	32	hausman	hausman	ADJ
hassl-4047	339	33	test	test	NOUN
hassl-4047	339	34	.	.	PUNCT
hassl-4047	340	1	funding	funding	NOUN
hassl-4047	340	2	:	:	PUNCT
hassl-4047	340	3	this	this	DET
hassl-4047	340	4	study	study	NOUN
hassl-4047	340	5	received	receive	VERB
hassl-4047	340	6	no	no	DET
hassl-4047	340	7	specific	specific	ADJ
hassl-4047	340	8	financial	financial	ADJ
hassl-4047	340	9	support	support	NOUN
hassl-4047	340	10	.	.	PUNCT
hassl-4047	341	1	institutional	institutional	ADJ
hassl-4047	341	2	review	review	PROPN
hassl-4047	341	3	board	board	NOUN
hassl-4047	341	4	statement	statement	NOUN
hassl-4047	341	5	:	:	PUNCT
hassl-4047	341	6	not	not	PART
hassl-4047	341	7	applicable	applicable	ADJ
hassl-4047	341	8	.	.	PUNCT
hassl-4047	342	1	transparency	transparency	NOUN
hassl-4047	342	2	:	:	PUNCT
hassl-4047	342	3	the	the	DET
hassl-4047	342	4	authors	author	NOUN
hassl-4047	342	5	state	state	VERB
hassl-4047	342	6	that	that	SCONJ
hassl-4047	342	7	the	the	DET
hassl-4047	342	8	manuscript	manuscript	NOUN
hassl-4047	342	9	is	be	AUX
hassl-4047	342	10	honest	honest	ADJ
hassl-4047	342	11	,	,	PUNCT
hassl-4047	342	12	truthful	truthful	ADJ
hassl-4047	342	13	,	,	PUNCT
hassl-4047	342	14	and	and	CCONJ
hassl-4047	342	15	transparent	transparent	ADJ
hassl-4047	342	16	,	,	PUNCT
hassl-4047	342	17	that	that	SCONJ
hassl-4047	342	18	no	no	DET
hassl-4047	342	19	key	key	ADJ
hassl-4047	342	20	aspects	aspect	NOUN
hassl-4047	342	21	of	of	ADP
hassl-4047	342	22	the	the	DET
hassl-4047	342	23	investigation	investigation	NOUN
hassl-4047	342	24	have	have	AUX
hassl-4047	342	25	been	be	AUX
hassl-4047	342	26	omitted	omit	VERB
hassl-4047	342	27	,	,	PUNCT
hassl-4047	342	28	and	and	CCONJ
hassl-4047	342	29	that	that	SCONJ
hassl-4047	342	30	any	any	DET
hassl-4047	342	31	differences	difference	NOUN
hassl-4047	342	32	from	from	ADP
hassl-4047	342	33	the	the	DET
hassl-4047	342	34	study	study	NOUN
hassl-4047	342	35	as	as	SCONJ
hassl-4047	342	36	planned	plan	VERB
hassl-4047	342	37	have	have	AUX
hassl-4047	342	38	been	be	AUX
hassl-4047	342	39	clarified	clarify	VERB
hassl-4047	342	40	.	.	PUNCT
hassl-4047	343	1	this	this	DET
hassl-4047	343	2	study	study	NOUN
hassl-4047	343	3	followed	follow	VERB
hassl-4047	343	4	all	all	PRON
hassl-4047	343	5	writing	write	VERB
hassl-4047	343	6	ethics	ethic	NOUN
hassl-4047	343	7	.	.	PUNCT
hassl-4047	344	1	competing	compete	VERB
hassl-4047	344	2	interests	interest	NOUN
hassl-4047	344	3	:	:	PUNCT
hassl-4047	344	4	the	the	DET
hassl-4047	344	5	authors	author	NOUN
hassl-4047	344	6	declare	declare	VERB
hassl-4047	344	7	that	that	SCONJ
hassl-4047	344	8	they	they	PRON
hassl-4047	344	9	have	have	VERB
hassl-4047	344	10	no	no	DET
hassl-4047	344	11	competing	compete	VERB
hassl-4047	344	12	interests	interest	NOUN
hassl-4047	344	13	.	.	PUNCT
hassl-4047	345	1	authors	author	NOUN
hassl-4047	345	2	’	'	PUNCT
hassl-4047	345	3	contributions	contribution	NOUN
hassl-4047	345	4	:	:	PUNCT
hassl-4047	345	5	all	all	DET
hassl-4047	345	6	authors	author	NOUN
hassl-4047	345	7	contributed	contribute	VERB
hassl-4047	345	8	equally	equally	ADV
hassl-4047	345	9	to	to	ADP
hassl-4047	345	10	the	the	DET
hassl-4047	345	11	conception	conception	NOUN
hassl-4047	345	12	and	and	CCONJ
hassl-4047	345	13	design	design	NOUN
hassl-4047	345	14	of	of	ADP
hassl-4047	345	15	the	the	DET
hassl-4047	345	16	study	study	NOUN
hassl-4047	345	17	.	.	PUNCT
hassl-4047	346	1	all	all	DET
hassl-4047	346	2	authors	author	NOUN
hassl-4047	346	3	have	have	AUX
hassl-4047	346	4	read	read	VERB
hassl-4047	346	5	and	and	CCONJ
hassl-4047	346	6	agreed	agree	VERB
hassl-4047	346	7	to	to	ADP
hassl-4047	346	8	the	the	DET
hassl-4047	346	9	published	publish	VERB
hassl-4047	346	10	version	version	NOUN
hassl-4047	346	11	of	of	ADP
hassl-4047	346	12	the	the	DET
hassl-4047	346	13	manuscript	manuscript	NOUN
hassl-4047	346	14	.	.	PUNCT
hassl-4047	347	1	references	reference	NOUN
hassl-4047	347	2	bobeş	bobeş	NOUN
hassl-4047	347	3	,	,	PUNCT
hassl-4047	347	4	f.-m	f.-m	PROPN
hassl-4047	347	5	.	.	PUNCT
hassl-4047	348	1	(	(	PUNCT
hassl-4047	348	2	2012	2012	NUM
hassl-4047	348	3	)	)	PUNCT
hassl-4047	348	4	.	.	PUNCT
hassl-4047	349	1	ensuring	ensure	VERB
hassl-4047	349	2	the	the	DET
hassl-4047	349	3	legality	legality	NOUN
hassl-4047	349	4	and	and	CCONJ
hassl-4047	349	5	performance	performance	NOUN
hassl-4047	349	6	in	in	ADP
hassl-4047	349	7	using	use	VERB
hassl-4047	349	8	public	public	ADJ
hassl-4047	349	9	funds	fund	NOUN
hassl-4047	349	10	.	.	PUNCT
hassl-4047	350	1	romanian	romanian	ADJ
hassl-4047	350	2	economic	economic	ADJ
hassl-4047	350	3	and	and	CCONJ
hassl-4047	350	4	business	business	NOUN
hassl-4047	350	5	review	review	NOUN
hassl-4047	350	6	,	,	PUNCT
hassl-4047	350	7	7(1	7(1	NUM
hassl-4047	350	8	)	)	PUNCT
hassl-4047	350	9	,	,	PUNCT
hassl-4047	350	10	40	40	NUM
hassl-4047	350	11	-	-	SYM
hassl-4047	350	12	49	49	NUM
hassl-4047	350	13	.	.	PUNCT
hassl-4047	351	1	bogma	bogma	NOUN
hassl-4047	351	2	,	,	PUNCT
hassl-4047	351	3	о	о	PROPN
hassl-4047	351	4	.	.	PROPN
hassl-4047	351	5	,	,	PUNCT
hassl-4047	351	6	&	&	CCONJ
hassl-4047	351	7	ovdii	ovdii	PROPN
hassl-4047	351	8	,	,	PUNCT
hassl-4047	351	9	o.	o.	NOUN
hassl-4047	351	10	(	(	PUNCT
hassl-4047	351	11	2022	2022	NUM
hassl-4047	351	12	)	)	PUNCT
hassl-4047	351	13	.	.	PUNCT
hassl-4047	352	1	methods	method	NOUN
hassl-4047	352	2	of	of	ADP
hassl-4047	352	3	assessing	assess	VERB
hassl-4047	352	4	the	the	DET
hassl-4047	352	5	completeness	completeness	NOUN
hassl-4047	352	6	and	and	CCONJ
hassl-4047	352	7	justification	justification	NOUN
hassl-4047	352	8	of	of	ADP
hassl-4047	352	9	the	the	DET
hassl-4047	352	10	activity	activity	NOUN
hassl-4047	352	11	plans	plan	NOUN
hassl-4047	352	12	of	of	ADP
hassl-4047	352	13	the	the	DET
hassl-4047	352	14	institute	institute	PROPN
hassl-4047	352	15	of	of	ADP
hassl-4047	352	16	state	state	PROPN
hassl-4047	352	17	external	external	ADJ
hassl-4047	352	18	financial	financial	ADJ
hassl-4047	352	19	control	control	NOUN
hassl-4047	352	20	(	(	PUNCT
hassl-4047	352	21	audit	audit	NOUN
hassl-4047	352	22	)	)	PUNCT
hassl-4047	352	23	.	.	PUNCT
hassl-4047	353	1	scientific	scientific	ADJ
hassl-4047	353	2	bulletin	bulletin	NOUN
hassl-4047	353	3	of	of	ADP
hassl-4047	353	4	kherson	kherson	PROPN
hassl-4047	353	5	state	state	PROPN
hassl-4047	353	6	university	university	PROPN
hassl-4047	353	7	series	series	PROPN
hassl-4047	353	8	economic	economic	PROPN
hassl-4047	353	9	sciences	sciences	PROPN
hassl-4047	353	10	.	.	PUNCT
hassl-4047	354	1	https://doi.org/10.32999/ksu2307-8030/2022-46-7	https://doi.org/10.32999/ksu2307-8030/2022-46-7	PROPN
hassl-4047	354	2	bonić	bonić	PROPN
hassl-4047	354	3	,	,	PUNCT
hassl-4047	354	4	l.	l.	PROPN
hassl-4047	354	5	,	,	PUNCT
hassl-4047	354	6	jakšić	jakšić	PROPN
hassl-4047	354	7	,	,	PUNCT
hassl-4047	354	8	d.	d.	PROPN
hassl-4047	354	9	,	,	PUNCT
hassl-4047	354	10	&	&	CCONJ
hassl-4047	354	11	mijić	mijić	PROPN
hassl-4047	354	12	,	,	PUNCT
hassl-4047	354	13	k.	k.	PROPN
hassl-4047	354	14	(	(	PUNCT
hassl-4047	354	15	2018	2018	NUM
hassl-4047	354	16	)	)	PUNCT
hassl-4047	354	17	.	.	PUNCT
hassl-4047	355	1	tendencies	tendency	NOUN
hassl-4047	355	2	in	in	ADP
hassl-4047	355	3	development	development	NOUN
hassl-4047	355	4	of	of	ADP
hassl-4047	355	5	external	external	ADJ
hassl-4047	355	6	and	and	CCONJ
hassl-4047	355	7	internal	internal	ADJ
hassl-4047	355	8	audit	audit	NOUN
hassl-4047	355	9	in	in	ADP
hassl-4047	355	10	the	the	DET
hassl-4047	355	11	public	public	ADJ
hassl-4047	355	12	sector	sector	NOUN
hassl-4047	355	13	.	.	PUNCT
hassl-4047	356	1	facta	facta	PROPN
hassl-4047	356	2	universitatis	universitatis	PROPN
hassl-4047	356	3	,	,	PUNCT
hassl-4047	356	4	series	series	NOUN
hassl-4047	356	5	:	:	PUNCT
hassl-4047	356	6	economics	economic	NOUN
hassl-4047	356	7	and	and	CCONJ
hassl-4047	356	8	organization	organization	NOUN
hassl-4047	356	9	,	,	PUNCT
hassl-4047	356	10	057	057	NUM
hassl-4047	356	11	-	-	PUNCT
hassl-4047	356	12	072	072	NUM
hassl-4047	356	13	.	.	PUNCT
hassl-4047	357	1	https://doi.org/10.22190/fueo1801057b	https://doi.org/10.22190/fueo1801057b	PROPN
hassl-4047	357	2	bostan	bostan	PROPN
hassl-4047	357	3	,	,	PUNCT
hassl-4047	357	4	i.	i.	NOUN
hassl-4047	357	5	,	,	PUNCT
hassl-4047	357	6	tudose	tudose	NOUN
hassl-4047	357	7	,	,	PUNCT
hassl-4047	357	8	m.	m.	PROPN
hassl-4047	357	9	b.	b.	PROPN
hassl-4047	357	10	,	,	PUNCT
hassl-4047	357	11	clipa	clipa	PROPN
hassl-4047	357	12	,	,	PUNCT
hassl-4047	357	13	r.	r.	PROPN
hassl-4047	357	14	i.	i.	PROPN
hassl-4047	357	15	,	,	PUNCT
hassl-4047	357	16	chersan	chersan	PROPN
hassl-4047	357	17	,	,	PUNCT
hassl-4047	357	18	i.	i.	PROPN
hassl-4047	357	19	c.	c.	PROPN
hassl-4047	357	20	,	,	PUNCT
hassl-4047	357	21	&	&	CCONJ
hassl-4047	357	22	clipa	clipa	PROPN
hassl-4047	357	23	,	,	PUNCT
hassl-4047	357	24	f.	f.	PROPN
hassl-4047	357	25	(	(	PUNCT
hassl-4047	357	26	2021	2021	NUM
hassl-4047	357	27	)	)	PUNCT
hassl-4047	357	28	.	.	PUNCT
hassl-4047	358	1	supreme	supreme	ADJ
hassl-4047	358	2	audit	audit	PROPN
hassl-4047	358	3	institutions	institution	NOUN
hassl-4047	358	4	and	and	CCONJ
hassl-4047	358	5	sustainability	sustainability	NOUN
hassl-4047	358	6	of	of	ADP
hassl-4047	358	7	public	public	ADJ
hassl-4047	358	8	finance	finance	NOUN
hassl-4047	358	9	links	link	NOUN
hassl-4047	358	10	and	and	CCONJ
hassl-4047	358	11	evidence	evidence	NOUN
hassl-4047	358	12	along	along	ADP
hassl-4047	358	13	the	the	DET
hassl-4047	358	14	economic	economic	ADJ
hassl-4047	358	15	cycles	cycle	NOUN
hassl-4047	358	16	.	.	PUNCT
hassl-4047	359	1	sustainability	sustainability	NOUN
hassl-4047	359	2	,	,	PUNCT
hassl-4047	359	3	13(17	13(17	PROPN
hassl-4047	359	4	)	)	PUNCT
hassl-4047	359	5	,	,	PUNCT
hassl-4047	359	6	9757	9757	NUM
hassl-4047	359	7	.	.	PUNCT
hassl-4047	360	1	http://dx.doi.org/10.3390/su13179757	http://dx.doi.org/10.3390/su13179757	PROPN
hassl-4047	360	2	christiano	christiano	PROPN
hassl-4047	360	3	,	,	PUNCT
hassl-4047	360	4	l.	l.	PROPN
hassl-4047	360	5	j.	j.	PROPN
hassl-4047	360	6	(	(	PUNCT
hassl-4047	360	7	2012	2012	NUM
hassl-4047	360	8	)	)	PUNCT
hassl-4047	360	9	.	.	PUNCT
hassl-4047	361	1	christopher	christopher	PROPN
hassl-4047	361	2	a.	a.	NOUN
hassl-4047	361	3	sims	sim	NOUN
hassl-4047	361	4	and	and	CCONJ
hassl-4047	361	5	vector	vector	NOUN
hassl-4047	361	6	autoregressions	autoregression	NOUN
hassl-4047	361	7	.	.	PUNCT
hassl-4047	362	1	the	the	DET
hassl-4047	362	2	scandinavian	scandinavian	ADJ
hassl-4047	362	3	journal	journal	NOUN
hassl-4047	362	4	of	of	ADP
hassl-4047	362	5	economics	economic	NOUN
hassl-4047	362	6	,	,	PUNCT
hassl-4047	362	7	114(4	114(4	NUM
hassl-4047	362	8	)	)	PUNCT
hassl-4047	362	9	,	,	PUNCT
hassl-4047	362	10	1082	1082	NUM
hassl-4047	362	11	-	-	SYM
hassl-4047	362	12	1104	1104	NUM
hassl-4047	362	13	.	.	PUNCT
hassl-4047	363	1	çiçek	çiçek	PROPN
hassl-4047	363	2	,	,	PUNCT
hassl-4047	363	3	h.	h.	PROPN
hassl-4047	363	4	g.	g.	PROPN
hassl-4047	363	5	,	,	PUNCT
hassl-4047	363	6	&	&	CCONJ
hassl-4047	363	7	dikmen	dikmen	PROPN
hassl-4047	363	8	,	,	PUNCT
hassl-4047	363	9	s.	s.	PROPN
hassl-4047	363	10	(	(	PUNCT
hassl-4047	363	11	2019	2019	NUM
hassl-4047	363	12	)	)	PUNCT
hassl-4047	363	13	.	.	PUNCT
hassl-4047	364	1	the	the	DET
hassl-4047	364	2	factors	factor	NOUN
hassl-4047	364	3	influencing	influence	VERB
hassl-4047	364	4	external	external	ADJ
hassl-4047	364	5	audit	audit	NOUN
hassl-4047	364	6	and	and	CCONJ
hassl-4047	364	7	the	the	DET
hassl-4047	364	8	effect	effect	NOUN
hassl-4047	364	9	.	.	PUNCT
hassl-4047	365	1	paper	paper	NOUN
hassl-4047	365	2	presented	present	VERB
hassl-4047	365	3	at	at	ADP
hassl-4047	365	4	the	the	DET
hassl-4047	365	5	international	international	ADJ
hassl-4047	365	6	public	public	ADJ
hassl-4047	365	7	finance	finance	NOUN
hassl-4047	365	8	conference	conference	NOUN
hassl-4047	365	9	.	.	PUNCT
hassl-4047	366	1	daujotaitė	daujotaitė	NOUN
hassl-4047	366	2	,	,	PUNCT
hassl-4047	366	3	d.	d.	PROPN
hassl-4047	366	4	,	,	PUNCT
hassl-4047	366	5	&	&	CCONJ
hassl-4047	366	6	adomavičiūtė	adomavičiūtė	PROPN
hassl-4047	366	7	,	,	PUNCT
hassl-4047	366	8	d.	d.	PROPN
hassl-4047	366	9	(	(	PUNCT
hassl-4047	366	10	2017	2017	NUM
hassl-4047	366	11	)	)	PUNCT
hassl-4047	366	12	.	.	PUNCT
hassl-4047	367	1	the	the	DET
hassl-4047	367	2	role	role	NOUN
hassl-4047	367	3	and	and	CCONJ
hassl-4047	367	4	impact	impact	NOUN
hassl-4047	367	5	of	of	ADP
hassl-4047	367	6	performance	performance	NOUN
hassl-4047	367	7	audit	audit	NOUN
hassl-4047	367	8	in	in	ADP
hassl-4047	367	9	public	public	ADJ
hassl-4047	367	10	governance	governance	NOUN
hassl-4047	367	11	.	.	PUNCT
hassl-4047	368	1	paper	paper	NOUN
hassl-4047	368	2	presented	present	VERB
hassl-4047	368	3	at	at	ADP
hassl-4047	368	4	the	the	DET
hassl-4047	368	5	in	in	ADP
hassl-4047	368	6	empirical	empirical	ADJ
hassl-4047	368	7	studies	study	NOUN
hassl-4047	368	8	on	on	ADP
hassl-4047	368	9	economics	economic	NOUN
hassl-4047	368	10	of	of	ADP
hassl-4047	368	11	innovation	innovation	NOUN
hassl-4047	368	12	,	,	PUNCT
hassl-4047	368	13	public	public	ADJ
hassl-4047	368	14	economics	economic	NOUN
hassl-4047	368	15	and	and	CCONJ
hassl-4047	368	16	management	management	NOUN
hassl-4047	368	17	:	:	PUNCT
hassl-4047	368	18	proceedings	proceeding	NOUN
hassl-4047	368	19	of	of	ADP
hassl-4047	368	20	the	the	DET
hassl-4047	368	21	18th	18th	ADJ
hassl-4047	368	22	eurasia	eurasia	PROPN
hassl-4047	368	23	business	business	PROPN
hassl-4047	368	24	and	and	CCONJ
hassl-4047	368	25	economics	economics	PROPN
hassl-4047	368	26	society	society	PROPN
hassl-4047	368	27	conference	conference	NOUN
hassl-4047	368	28	(	(	PUNCT
hassl-4047	368	29	pp	pp	ADJ
hassl-4047	368	30	.	.	PUNCT
hassl-4047	369	1	29	29	NUM
hassl-4047	369	2	-	-	SYM
hassl-4047	369	3	44	44	NUM
hassl-4047	369	4	)	)	PUNCT
hassl-4047	369	5	.	.	PUNCT
hassl-4047	370	1	springer	springer	NOUN
hassl-4047	370	2	international	international	ADJ
hassl-4047	370	3	publishing	publishing	NOUN
hassl-4047	370	4	.	.	PUNCT
hassl-4047	371	1	dimitrova	dimitrova	PROPN
hassl-4047	371	2	,	,	PUNCT
hassl-4047	371	3	j.	j.	PROPN
hassl-4047	371	4	,	,	PUNCT
hassl-4047	371	5	bojkovska	bojkovska	PROPN
hassl-4047	371	6	,	,	PUNCT
hassl-4047	371	7	k.	k.	PROPN
hassl-4047	371	8	,	,	PUNCT
hassl-4047	371	9	&	&	CCONJ
hassl-4047	371	10	janceva	janceva	PROPN
hassl-4047	371	11	,	,	PUNCT
hassl-4047	371	12	a.	a.	NOUN
hassl-4047	371	13	(	(	PUNCT
hassl-4047	371	14	2019	2019	NUM
hassl-4047	371	15	)	)	PUNCT
hassl-4047	371	16	.	.	PUNCT
hassl-4047	372	1	the	the	DET
hassl-4047	372	2	functioning	functioning	NOUN
hassl-4047	372	3	of	of	ADP
hassl-4047	372	4	the	the	DET
hassl-4047	372	5	state	state	NOUN
hassl-4047	372	6	audit	audit	NOUN
hassl-4047	372	7	in	in	ADP
hassl-4047	372	8	the	the	DET
hassl-4047	372	9	republic	republic	NOUN
hassl-4047	372	10	of	of	ADP
hassl-4047	372	11	north	north	PROPN
hassl-4047	372	12	macedonia	macedonia	PROPN
hassl-4047	372	13	and	and	CCONJ
hassl-4047	372	14	the	the	DET
hassl-4047	372	15	republic	republic	NOUN
hassl-4047	372	16	of	of	ADP
hassl-4047	372	17	montenegro	montenegro	PROPN
hassl-4047	372	18	.	.	PUNCT
hassl-4047	372	19	journal	journal	PROPN
hassl-4047	372	20	of	of	ADP
hassl-4047	372	21	economics	economic	NOUN
hassl-4047	372	22	,	,	PUNCT
hassl-4047	372	23	4(2	4(2	NUM
hassl-4047	372	24	)	)	PUNCT
hassl-4047	372	25	,	,	PUNCT
hassl-4047	372	26	71	71	NUM
hassl-4047	372	27	-	-	SYM
hassl-4047	372	28	78	78	NUM
hassl-4047	372	29	.	.	PUNCT
hassl-4047	373	1	eric	eric	PROPN
hassl-4047	373	2	.	.	PUNCT
hassl-4047	374	1	(	(	PUNCT
hassl-4047	374	2	2021	2021	NUM
hassl-4047	374	3	)	)	PUNCT
hassl-4047	374	4	.	.	PUNCT
hassl-4047	375	1	introduction	introduction	NOUN
hassl-4047	375	2	to	to	ADP
hassl-4047	375	3	the	the	DET
hassl-4047	375	4	fundamentals	fundamental	NOUN
hassl-4047	375	5	of	of	ADP
hassl-4047	375	6	vector	vector	NOUN
hassl-4047	375	7	autoregressive	autoregressive	ADJ
hassl-4047	375	8	models	model	NOUN
hassl-4047	375	9	.	.	PUNCT
hassl-4047	376	1	retrieved	retrieve	VERB
hassl-4047	376	2	from	from	ADP
hassl-4047	376	3	https://www.aptech.com/blog/introduction-to-the-fundamentals-of-vector-autoregressive-models/	https://www.aptech.com/blog/introduction-to-the-fundamentals-of-vector-autoregressive-models/	NUM
hassl-4047	376	4	fetai	fetai	NOUN
hassl-4047	376	5	,	,	PUNCT
hassl-4047	376	6	b.	b.	PROPN
hassl-4047	376	7	,	,	PUNCT
hassl-4047	376	8	&	&	CCONJ
hassl-4047	376	9	mjaku	mjaku	PROPN
hassl-4047	376	10	,	,	PUNCT
hassl-4047	376	11	g.	g.	PROPN
hassl-4047	376	12	(	(	PUNCT
hassl-4047	376	13	2020	2020	NUM
hassl-4047	376	14	)	)	PUNCT
hassl-4047	376	15	.	.	PUNCT
hassl-4047	377	1	the	the	DET
hassl-4047	377	2	determinants	determinant	NOUN
hassl-4047	377	3	and	and	CCONJ
hassl-4047	377	4	efficiency	efficiency	NOUN
hassl-4047	377	5	of	of	ADP
hassl-4047	377	6	auditing	auditing	NOUN
hassl-4047	377	7	in	in	ADP
hassl-4047	377	8	the	the	DET
hassl-4047	377	9	republic	republic	NOUN
hassl-4047	377	10	of	of	ADP
hassl-4047	377	11	kosovo	kosovo	PROPN
hassl-4047	377	12	.	.	PUNCT
hassl-4047	378	1	international	international	ADJ
hassl-4047	378	2	journal	journal	PROPN
hassl-4047	378	3	of	of	ADP
hassl-4047	378	4	public	public	ADJ
hassl-4047	378	5	sector	sector	NOUN
hassl-4047	378	6	performance	performance	NOUN
hassl-4047	378	7	management	management	NOUN
hassl-4047	378	8	,	,	PUNCT
hassl-4047	378	9	6(1	6(1	NUM
hassl-4047	378	10	)	)	PUNCT
hassl-4047	378	11	,	,	PUNCT
hassl-4047	378	12	56	56	NUM
hassl-4047	378	13	-	-	SYM
hassl-4047	378	14	67	67	NUM
hassl-4047	378	15	.	.	PUNCT
hassl-4047	379	1	https://doi.org/10.1504/ijpspm.2020.10026740	https://doi.org/10.1504/ijpspm.2020.10026740	PROPN
hassl-4047	379	2	hasan	hasan	PROPN
hassl-4047	379	3	,	,	PUNCT
hassl-4047	379	4	h.	h.	PROPN
hassl-4047	379	5	h.	h.	PROPN
hassl-4047	379	6	(	(	PUNCT
hassl-4047	379	7	2009	2009	NUM
hassl-4047	379	8	)	)	PUNCT
hassl-4047	379	9	.	.	PUNCT
hassl-4047	380	1	the	the	DET
hassl-4047	380	2	impact	impact	NOUN
hassl-4047	380	3	of	of	ADP
hassl-4047	380	4	external	external	ADJ
hassl-4047	380	5	audit	audit	NOUN
hassl-4047	380	6	and	and	CCONJ
hassl-4047	380	7	use	use	NOUN
hassl-4047	380	8	of	of	ADP
hassl-4047	380	9	resources	resource	NOUN
hassl-4047	380	10	assessment	assessment	NOUN
hassl-4047	380	11	on	on	ADP
hassl-4047	380	12	local	local	ADJ
hassl-4047	380	13	authorities	authority	NOUN
hassl-4047	380	14	:	:	PUNCT
hassl-4047	380	15	a	a	DET
hassl-4047	380	16	study	study	NOUN
hassl-4047	380	17	on	on	ADP
hassl-4047	380	18	yorkshire	yorkshire	PROPN
hassl-4047	380	19	and	and	CCONJ
hassl-4047	380	20	the	the	DET
hassl-4047	380	21	humber	humber	PROPN
hassl-4047	380	22	region	region	NOUN
hassl-4047	380	23	of	of	ADP
hassl-4047	380	24	england	england	PROPN
hassl-4047	380	25	.	.	PUNCT
hassl-4047	381	1	university	university	PROPN
hassl-4047	381	2	of	of	ADP
hassl-4047	381	3	sheffield	sheffield	PROPN
hassl-4047	381	4	.	.	PUNCT
hassl-4047	382	1	retrieved	retrieve	VERB
hassl-4047	382	2	from	from	ADP
hassl-4047	382	3	http://etheses.whiterose.ac.uk/14538/1/522492.pdf	http://etheses.whiterose.ac.uk/14538/1/522492.pdf	PROPN
hassl-4047	382	4	hegarty	hegarty	PROPN
hassl-4047	382	5	,	,	PUNCT
hassl-4047	382	6	t.	t.	PROPN
hassl-4047	382	7	,	,	PUNCT
hassl-4047	382	8	&	&	CCONJ
hassl-4047	382	9	musonda	musonda	PROPN
hassl-4047	382	10	,	,	PUNCT
hassl-4047	382	11	k.	k.	PROPN
hassl-4047	382	12	(	(	PUNCT
hassl-4047	382	13	2011	2011	NUM
hassl-4047	382	14	)	)	PUNCT
hassl-4047	382	15	.	.	PUNCT
hassl-4047	383	1	good	good	ADJ
hassl-4047	383	2	practices	practice	NOUN
hassl-4047	383	3	in	in	ADP
hassl-4047	383	4	supporting	support	VERB
hassl-4047	383	5	supreme	supreme	ADJ
hassl-4047	383	6	audit	audit	NOUN
hassl-4047	383	7	institutions	institution	NOUN
hassl-4047	383	8	.	.	PUNCT
hassl-4047	384	1	oecd	oecd	PROPN
hassl-4047	384	2	.	.	PROPN
hassl-4047	384	3	retrieved	retrieve	VERB
hassl-4047	384	4	from	from	ADP
hassl-4047	384	5	https://www.oecd.org/dac/effectiveness/final%20sai%20good%20practice%20note.pdf	https://www.oecd.org/dac/effectiveness/final%20sai%20good%20practice%20note.pdf	PROPN
hassl-4047	384	6	karabayev	karabayev	PROPN
hassl-4047	384	7	,	,	PUNCT
hassl-4047	384	8	e.	e.	PROPN
hassl-4047	384	9	b.	b.	PROPN
hassl-4047	384	10	,	,	PUNCT
hassl-4047	384	11	sembiyeva	sembiyeva	PROPN
hassl-4047	384	12	,	,	PUNCT
hassl-4047	384	13	l.	l.	PROPN
hassl-4047	384	14	m.	m.	PROPN
hassl-4047	384	15	,	,	PUNCT
hassl-4047	384	16	zeinelgabdin	zeinelgabdin	NOUN
hassl-4047	384	17	,	,	PUNCT
hassl-4047	384	18	a.	a.	PROPN
hassl-4047	384	19	b.	b.	PROPN
hassl-4047	384	20	,	,	PUNCT
hassl-4047	384	21	beisenova	beisenova	PROPN
hassl-4047	384	22	,	,	PUNCT
hassl-4047	384	23	l.	l.	PROPN
hassl-4047	384	24	z.	z.	PROPN
hassl-4047	384	25	,	,	PUNCT
hassl-4047	384	26	&	&	CCONJ
hassl-4047	384	27	pankou	pankou	PROPN
hassl-4047	384	28	,	,	PUNCT
hassl-4047	384	29	d.	d.	PROPN
hassl-4047	384	30	a.	a.	PROPN
hassl-4047	384	31	(	(	PUNCT
hassl-4047	384	32	2021	2021	NUM
hassl-4047	384	33	)	)	PUNCT
hassl-4047	384	34	.	.	PUNCT
hassl-4047	385	1	the	the	DET
hassl-4047	385	2	role	role	NOUN
hassl-4047	385	3	of	of	ADP
hassl-4047	385	4	external	external	ADJ
hassl-4047	385	5	public	public	ADJ
hassl-4047	385	6	audit	audit	NOUN
hassl-4047	385	7	in	in	ADP
hassl-4047	385	8	ensuring	ensure	VERB
hassl-4047	385	9	the	the	DET
hassl-4047	385	10	financial	financial	ADJ
hassl-4047	385	11	stability	stability	NOUN
hassl-4047	385	12	of	of	ADP
hassl-4047	385	13	the	the	DET
hassl-4047	385	14	budgets	budget	NOUN
hassl-4047	385	15	of	of	ADP
hassl-4047	385	16	developing	develop	VERB
hassl-4047	385	17	countries	country	NOUN
hassl-4047	385	18	.	.	PUNCT
hassl-4047	386	1	public	public	ADJ
hassl-4047	386	2	policy	policy	NOUN
hassl-4047	386	3	and	and	CCONJ
hassl-4047	386	4	administration	administration	NOUN
hassl-4047	386	5	,	,	PUNCT
hassl-4047	386	6	20(1	20(1	NUM
hassl-4047	386	7	)	)	PUNCT
hassl-4047	386	8	,	,	PUNCT
hassl-4047	386	9	108	108	NUM
hassl-4047	386	10	-	-	SYM
hassl-4047	386	11	117	117	NUM
hassl-4047	386	12	.	.	PUNCT
hassl-4047	387	1	http://dx.doi.org/10.5755/j01.ppaa.20.1.24869	http://dx.doi.org/10.5755/j01.ppaa.20.1.24869	PROPN
hassl-4047	387	2	ljubisavljević	ljubisavljević	ADV
hassl-4047	387	3	,	,	PUNCT
hassl-4047	387	4	s.	s.	PROPN
hassl-4047	387	5	,	,	PUNCT
hassl-4047	387	6	&	&	CCONJ
hassl-4047	387	7	grbic	grbic	ADJ
hassl-4047	387	8	,	,	PUNCT
hassl-4047	387	9	m.	m.	NOUN
hassl-4047	387	10	(	(	PUNCT
hassl-4047	387	11	2017	2017	NUM
hassl-4047	387	12	)	)	PUNCT
hassl-4047	387	13	.	.	PUNCT
hassl-4047	388	1	external	external	ADJ
hassl-4047	388	2	audit	audit	NOUN
hassl-4047	388	3	of	of	ADP
hassl-4047	388	4	public	public	ADJ
hassl-4047	388	5	finance	finance	NOUN
hassl-4047	388	6	in	in	ADP
hassl-4047	388	7	function	function	NOUN
hassl-4047	388	8	of	of	ADP
hassl-4047	388	9	macroeconomic	macroeconomic	ADJ
hassl-4047	388	10	stability	stability	NOUN
hassl-4047	388	11	.	.	PUNCT
hassl-4047	389	1	paper	paper	NOUN
hassl-4047	389	2	presented	present	VERB
hassl-4047	389	3	at	at	ADP
hassl-4047	389	4	the	the	DET
hassl-4047	389	5	entrenova	entrenova	PROPN
hassl-4047	389	6	conference	conference	NOUN
hassl-4047	389	7	proceedings	proceeding	NOUN
hassl-4047	389	8	.	.	PUNCT
hassl-4047	390	1	mandl	mandl	PROPN
hassl-4047	390	2	,	,	PUNCT
hassl-4047	390	3	u.	u.	PROPN
hassl-4047	390	4	,	,	PUNCT
hassl-4047	390	5	dierx	dierx	NOUN
hassl-4047	390	6	,	,	PUNCT
hassl-4047	390	7	a.	a.	NOUN
hassl-4047	390	8	,	,	PUNCT
hassl-4047	390	9	&	&	CCONJ
hassl-4047	390	10	ilzkovitz	ilzkovitz	PROPN
hassl-4047	390	11	,	,	PUNCT
hassl-4047	390	12	f.	f.	PROPN
hassl-4047	390	13	(	(	PUNCT
hassl-4047	390	14	2008	2008	NUM
hassl-4047	390	15	)	)	PUNCT
hassl-4047	390	16	.	.	PUNCT
hassl-4047	391	1	the	the	DET
hassl-4047	391	2	effectiveness	effectiveness	NOUN
hassl-4047	391	3	and	and	CCONJ
hassl-4047	391	4	efficiency	efficiency	NOUN
hassl-4047	391	5	of	of	ADP
hassl-4047	391	6	public	public	ADJ
hassl-4047	391	7	spending	spending	NOUN
hassl-4047	391	8	.	.	PUNCT
hassl-4047	392	1	directorate	directorate	ADJ
hassl-4047	392	2	general	general	ADJ
hassl-4047	392	3	economic	economic	ADJ
hassl-4047	392	4	and	and	CCONJ
hassl-4047	392	5	financial	financial	ADJ
hassl-4047	392	6	affairs	affair	NOUN
hassl-4047	392	7	(	(	PUNCT
hassl-4047	392	8	dg	dg	NOUN
hassl-4047	392	9	ecfin	ecfin	NOUN
hassl-4047	392	10	)	)	PUNCT
hassl-4047	392	11	,	,	PUNCT
hassl-4047	392	12	european	european	PROPN
hassl-4047	392	13	commission	commission	PROPN
hassl-4047	392	14	.	.	PUNCT
hassl-4047	393	1	no	no	INTJ
hassl-4047	393	2	.	.	NOUN
hassl-4047	394	1	301	301	NUM
hassl-4047	394	2	.	.	PUNCT
hassl-4047	394	3	retrieved	retrieve	VERB
hassl-4047	394	4	from	from	ADP
hassl-4047	394	5	https://ideas.repec.org/p/euf/ecopap/0301.html	https://ideas.repec.org/p/euf/ecopap/0301.html	PUNCT
hassl-4047	394	6	https://doi.org/10.32999/ksu2307-8030/2022-46-7	https://doi.org/10.32999/ksu2307-8030/2022-46-7	PROPN
hassl-4047	395	1	https://doi.org/10.22190/fueo1801057b	https://doi.org/10.22190/fueo1801057b	PROPN
hassl-4047	395	2	http://dx.doi.org/10.3390/su13179757	http://dx.doi.org/10.3390/su13179757	PROPN
hassl-4047	395	3	https://www.aptech.com/blog/introduction-to-the-fundamentals-of-vector-autoregressive-models/	https://www.aptech.com/blog/introduction-to-the-fundamentals-of-vector-autoregressive-models/	VERB
hassl-4047	395	4	https://doi.org/10.1504/ijpspm.2020.10026740	https://doi.org/10.1504/ijpspm.2020.10026740	PROPN
hassl-4047	395	5	http://etheses.whiterose.ac.uk/14538/1/522492.pdf	http://etheses.whiterose.ac.uk/14538/1/522492.pdf	PROPN
hassl-4047	395	6	https://www.oecd.org/dac/effectiveness/final%20sai%20good%20practice%20note.pdf	https://www.oecd.org/dac/effectiveness/final%20sai%20good%20practice%20note.pdf	PROPN
hassl-4047	395	7	http://dx.doi.org/10.5755/j01.ppaa.20.1.24869	http://dx.doi.org/10.5755/j01.ppaa.20.1.24869	PROPN
hassl-4047	395	8	https://ideas.repec.org/p/euf/ecopap/0301.html	https://ideas.repec.org/p/euf/ecopap/0301.html	NOUN
hassl-4047	395	9	humanities	humanity	NOUN
hassl-4047	395	10	and	and	CCONJ
hassl-4047	395	11	social	social	ADJ
hassl-4047	395	12	sciences	science	NOUN
hassl-4047	395	13	letters	letter	NOUN
hassl-4047	395	14	,	,	PUNCT
hassl-4047	395	15	2025	2025	NUM
hassl-4047	395	16	,	,	PUNCT
hassl-4047	395	17	13(1	13(1	NUM
hassl-4047	395	18	):	):	PUNCT
hassl-4047	395	19	200	200	NUM
hassl-4047	395	20	-	-	SYM
hassl-4047	395	21	213	213	NUM
hassl-4047	395	22	213	213	NUM
hassl-4047	395	23	©	©	ADP
hassl-4047	395	24	2025	2025	NUM
hassl-4047	395	25	conscientia	conscientia	PROPN
hassl-4047	395	26	beam	beam	PROPN
hassl-4047	395	27	.	.	PUNCT
hassl-4047	396	1	all	all	DET
hassl-4047	396	2	rights	right	NOUN
hassl-4047	396	3	reserved	reserve	VERB
hassl-4047	396	4	.	.	PUNCT
hassl-4047	397	1	national	national	ADJ
hassl-4047	397	2	audit	audit	PROPN
hassl-4047	397	3	office	office	NOUN
hassl-4047	397	4	.	.	PUNCT
hassl-4047	398	1	(	(	PUNCT
hassl-4047	398	2	2021a	2021a	NUM
hassl-4047	398	3	)	)	PUNCT
hassl-4047	398	4	.	.	PUNCT
hassl-4047	399	1	general	general	ADJ
hassl-4047	399	2	auditor	auditor	NOUN
hassl-4047	399	3	for	for	ADP
hassl-4047	399	4	the	the	DET
hassl-4047	399	5	annual	annual	ADJ
hassl-4047	399	6	financial	financial	ADJ
hassl-4047	399	7	report	report	NOUN
hassl-4047	399	8	of	of	ADP
hassl-4047	399	9	the	the	DET
hassl-4047	399	10	government	government	NOUN
hassl-4047	399	11	for	for	ADP
hassl-4047	399	12	the	the	DET
hassl-4047	399	13	republic	republic	NOUN
hassl-4047	399	14	of	of	ADP
hassl-4047	399	15	kosovo	kosovo	PROPN
hassl-4047	399	16	.	.	PUNCT
hassl-4047	400	1	national	national	ADJ
hassl-4047	400	2	audit	audit	PROPN
hassl-4047	400	3	office	office	NOUN
hassl-4047	400	4	.	.	PUNCT
hassl-4047	401	1	retrieved	retrieve	VERB
hassl-4047	401	2	from	from	ADP
hassl-4047	401	3	https://zka-rks.org/cms/uploads/2022/09/raportivjetoriauditimit_2021_eng.pdf	https://zka-rks.org/cms/uploads/2022/09/raportivjetoriauditimit_2021_eng.pdf	PROPN
hassl-4047	401	4	national	national	ADJ
hassl-4047	401	5	audit	audit	NOUN
hassl-4047	401	6	office	office	NOUN
hassl-4047	401	7	.	.	PUNCT
hassl-4047	402	1	(	(	PUNCT
hassl-4047	402	2	2021b	2021b	NUM
hassl-4047	402	3	)	)	PUNCT
hassl-4047	402	4	.	.	PUNCT
hassl-4047	403	1	kosovo	kosovo	PROPN
hassl-4047	403	2	.	.	PUNCT
hassl-4047	403	3	retrieved	retrieve	VERB
hassl-4047	403	4	from	from	ADP
hassl-4047	403	5	https://zkarks.org/cms/uploads/2022/09/raportivjetoriauditimit_2021_eng.pdf	https://zkarks.org/cms/uploads/2022/09/raportivjetoriauditimit_2021_eng.pdf	PROPN
hassl-4047	403	6	oecd	oecd	PROPN
hassl-4047	403	7	.	.	PUNCT
hassl-4047	404	1	(	(	PUNCT
hassl-4047	404	2	2017	2017	NUM
hassl-4047	404	3	)	)	PUNCT
hassl-4047	404	4	.	.	PUNCT
hassl-4047	405	1	applying	apply	VERB
hassl-4047	405	2	budget	budget	NOUN
hassl-4047	405	3	transparency	transparency	NOUN
hassl-4047	405	4	in	in	ADP
hassl-4047	405	5	different	different	ADJ
hassl-4047	405	6	areas	area	NOUN
hassl-4047	405	7	:	:	PUNCT
hassl-4047	405	8	oecd	oecd	PROPN
hassl-4047	405	9	guidance	guidance	NOUN
hassl-4047	405	10	on	on	ADP
hassl-4047	405	11	topics	topic	NOUN
hassl-4047	405	12	and	and	CCONJ
hassl-4047	405	13	resources	resource	NOUN
hassl-4047	405	14	.	.	PUNCT
hassl-4047	406	1	retrieved	retrieve	VERB
hassl-4047	406	2	from	from	ADP
hassl-4047	406	3	https://www.oecd-ilibrary.org/applying-budget-transparency-in-different-areas-oecd-guidance-on-topics-andresources_5jfm3tk1z9f3.pdf?itemid=%2fcontent%2fcomponent%2f9789264282070-5-en&mimetype=pdf	https://www.oecd-ilibrary.org/applying-budget-transparency-in-different-areas-oecd-guidance-on-topics-andresources_5jfm3tk1z9f3.pdf?itemid=%2fcontent%2fcomponent%2f9789264282070-5-en&mimetype=pdf	NOUN
hassl-4047	406	4	official	official	ADJ
hassl-4047	406	5	gazette	gazette	NOUN
hassl-4047	406	6	of	of	ADP
hassl-4047	406	7	the	the	DET
hassl-4047	406	8	republic	republic	NOUN
hassl-4047	406	9	of	of	ADP
hassl-4047	406	10	kosova	kosova	PROPN
hassl-4047	406	11	.	.	PUNCT
hassl-4047	407	1	(	(	PUNCT
hassl-4047	407	2	2016	2016	NUM
hassl-4047	407	3	)	)	PUNCT
hassl-4047	407	4	.	.	PUNCT
hassl-4047	408	1	law	law	NOUN
hassl-4047	408	2	no	no	INTJ
hassl-4047	408	3	.	.	NOUN
hassl-4047	409	1	05	05	NUM
hassl-4047	410	1	/	/	SYM
hassl-4047	410	2	l-055	l-055	NOUN
hassl-4047	410	3	on	on	ADP
hassl-4047	410	4	the	the	DET
hassl-4047	410	5	auditor	auditor	NOUN
hassl-4047	410	6	general	general	NOUN
hassl-4047	410	7	and	and	CCONJ
hassl-4047	410	8	the	the	DET
hassl-4047	410	9	national	national	ADJ
hassl-4047	410	10	audit	audit	NOUN
hassl-4047	410	11	office	office	NOUN
hassl-4047	410	12	of	of	ADP
hassl-4047	410	13	the	the	DET
hassl-4047	410	14	republic	republic	NOUN
hassl-4047	410	15	of	of	ADP
hassl-4047	410	16	kosovo	kosovo	PROPN
hassl-4047	410	17	.	.	PUNCT
hassl-4047	411	1	kosovo	kosovo	PROPN
hassl-4047	411	2	.	.	PUNCT
hassl-4047	411	3	retrieved	retrieve	VERB
hassl-4047	411	4	from	from	ADP
hassl-4047	411	5	https://gzk.rks-gov.net/actdetail.aspx?actid=12517&langid=2	https://gzk.rks-gov.net/actdetail.aspx?actid=12517&langid=2	PROPN
hassl-4047	411	6	pefa	pefa	PROPN
hassl-4047	411	7	secretariat	secretariat	PROPN
hassl-4047	411	8	.	.	PUNCT
hassl-4047	412	1	(	(	PUNCT
hassl-4047	412	2	2018	2018	NUM
hassl-4047	412	3	)	)	PUNCT
hassl-4047	412	4	.	.	PUNCT
hassl-4047	413	1	pefa	pefa	PROPN
hassl-4047	413	2	assessment	assessment	PROPN
hassl-4047	413	3	fieldguide	fieldguide	NOUN
hassl-4047	413	4	.	.	PUNCT
hassl-4047	414	1	retrieved	retrieve	VERB
hassl-4047	414	2	from	from	ADP
hassl-4047	414	3	https://www.pefa.org/sites/pefa/files/resources/downloads/200225%20pefa%20handbook%20vol%20ii_v2-newlogo.pdf	https://www.pefa.org/sites/pefa/files/resources/downloads/200225%20pefa%20handbook%20vol%20ii_v2-newlogo.pdf	PROPN
hassl-4047	414	4	pennstate	pennstate	NOUN
hassl-4047	414	5	.	.	PUNCT
hassl-4047	415	1	(	(	PUNCT
hassl-4047	415	2	2023	2023	NUM
hassl-4047	415	3	)	)	PUNCT
hassl-4047	415	4	.	.	PUNCT
hassl-4047	416	1	vector	vector	NOUN
hassl-4047	416	2	autoregressive	autoregressive	ADJ
hassl-4047	416	3	models	model	NOUN
hassl-4047	416	4	var(p	var(p	NOUN
hassl-4047	416	5	)	)	PUNCT
hassl-4047	416	6	models	model	NOUN
hassl-4047	416	7	.	.	PUNCT
hassl-4047	417	1	retrieved	retrieve	VERB
hassl-4047	417	2	from	from	ADP
hassl-4047	417	3	https://online.stat.psu.edu/stat510/lesson/11/11.2	https://online.stat.psu.edu/stat510/lesson/11/11.2	NOUN
hassl-4047	417	4	qatawneh	qatawneh	NOUN
hassl-4047	417	5	,	,	PUNCT
hassl-4047	417	6	a.	a.	NOUN
hassl-4047	417	7	(	(	PUNCT
hassl-4047	417	8	2013	2013	NUM
hassl-4047	417	9	)	)	PUNCT
hassl-4047	417	10	.	.	PUNCT
hassl-4047	418	1	the	the	DET
hassl-4047	418	2	impact	impact	NOUN
hassl-4047	418	3	of	of	ADP
hassl-4047	418	4	the	the	DET
hassl-4047	418	5	development	development	NOUN
hassl-4047	418	6	the	the	DET
hassl-4047	418	7	international	international	ADJ
hassl-4047	418	8	financial	financial	ADJ
hassl-4047	418	9	reporting	reporting	NOUN
hassl-4047	418	10	standards	standard	NOUN
hassl-4047	418	11	(	(	PUNCT
hassl-4047	418	12	ifrs	ifrs	PROPN
hassl-4047	418	13	)	)	PUNCT
hassl-4047	418	14	and	and	CCONJ
hassl-4047	418	15	international	international	ADJ
hassl-4047	418	16	standards	standard	NOUN
hassl-4047	418	17	on	on	ADP
hassl-4047	418	18	auditing	auditing	NOUN
hassl-4047	418	19	(	(	PUNCT
hassl-4047	418	20	isa	isa	PROPN
hassl-4047	418	21	)	)	PUNCT
hassl-4047	418	22	on	on	ADP
hassl-4047	418	23	the	the	DET
hassl-4047	418	24	tax	tax	NOUN
hassl-4047	418	25	legislationin	legislationin	NOUN
hassl-4047	418	26	the	the	DET
hassl-4047	418	27	jordan	jordan	PROPN
hassl-4047	418	28	.	.	PUNCT
hassl-4047	419	1	research	research	PROPN
hassl-4047	419	2	journal	journal	PROPN
hassl-4047	419	3	of	of	ADP
hassl-4047	419	4	finance	finance	NOUN
hassl-4047	419	5	and	and	CCONJ
hassl-4047	419	6	accounting	accounting	NOUN
hassl-4047	419	7	,	,	PUNCT
hassl-4047	419	8	4(2	4(2	NUM
hassl-4047	419	9	)	)	PUNCT
hassl-4047	419	10	,	,	PUNCT
hassl-4047	419	11	80	80	NUM
hassl-4047	419	12	-	-	SYM
hassl-4047	419	13	90	90	NUM
hassl-4047	419	14	.	.	PUNCT
hassl-4047	420	1	salih	salih	PROPN
hassl-4047	420	2	,	,	PUNCT
hassl-4047	420	3	w.	w.	PROPN
hassl-4047	420	4	k.	k.	PROPN
hassl-4047	420	5	,	,	PUNCT
hassl-4047	420	6	&	&	CCONJ
hassl-4047	420	7	almajdob	almajdob	PROPN
hassl-4047	420	8	,	,	PUNCT
hassl-4047	420	9	m.	m.	NOUN
hassl-4047	420	10	s.	s.	PROPN
hassl-4047	420	11	(	(	PUNCT
hassl-4047	420	12	2019	2019	NUM
hassl-4047	420	13	)	)	PUNCT
hassl-4047	420	14	.	.	PUNCT
hassl-4047	421	1	an	an	DET
hassl-4047	421	2	evaluation	evaluation	NOUN
hassl-4047	421	3	of	of	ADP
hassl-4047	421	4	the	the	DET
hassl-4047	421	5	role	role	NOUN
hassl-4047	421	6	of	of	ADP
hassl-4047	421	7	supreme	supreme	ADJ
hassl-4047	421	8	audit	audit	NOUN
hassl-4047	421	9	institutions	institution	NOUN
hassl-4047	421	10	in	in	ADP
hassl-4047	421	11	reduce	reduce	NOUN
hassl-4047	421	12	of	of	ADP
hassl-4047	421	13	audit	audit	NOUN
hassl-4047	421	14	failure	failure	NOUN
hassl-4047	421	15	to	to	PART
hassl-4047	421	16	promote	promote	VERB
hassl-4047	421	17	economic	economic	ADJ
hassl-4047	421	18	development	development	NOUN
hassl-4047	421	19	:	:	PUNCT
hassl-4047	421	20	the	the	DET
hassl-4047	421	21	case	case	NOUN
hassl-4047	421	22	of	of	ADP
hassl-4047	421	23	the	the	DET
hassl-4047	421	24	federal	federal	PROPN
hassl-4047	421	25	board	board	PROPN
hassl-4047	421	26	of	of	ADP
hassl-4047	421	27	supreme	supreme	ADJ
hassl-4047	421	28	audit	audit	NOUN
hassl-4047	421	29	of	of	ADP
hassl-4047	421	30	iraq	iraq	PROPN
hassl-4047	421	31	.	.	PUNCT
hassl-4047	422	1	international	international	ADJ
hassl-4047	422	2	journal	journal	PROPN
hassl-4047	422	3	of	of	ADP
hassl-4047	422	4	academic	academic	ADJ
hassl-4047	422	5	research	research	NOUN
hassl-4047	422	6	in	in	ADP
hassl-4047	422	7	business	business	NOUN
hassl-4047	422	8	and	and	CCONJ
hassl-4047	422	9	social	social	ADJ
hassl-4047	422	10	sciences	science	NOUN
hassl-4047	422	11	,	,	PUNCT
hassl-4047	422	12	9(9	9(9	NUM
hassl-4047	422	13	)	)	PUNCT
hassl-4047	422	14	,	,	PUNCT
hassl-4047	422	15	252	252	NUM
hassl-4047	422	16	-	-	SYM
hassl-4047	422	17	265	265	NUM
hassl-4047	422	18	.	.	PUNCT
hassl-4047	423	1	secrieru	secrieru	PROPN
hassl-4047	423	2	,	,	PUNCT
hassl-4047	423	3	v.	v.	PROPN
hassl-4047	423	4	(	(	PUNCT
hassl-4047	423	5	2023	2023	NUM
hassl-4047	423	6	)	)	PUNCT
hassl-4047	423	7	.	.	PUNCT
hassl-4047	424	1	substantiating	substantiate	VERB
hassl-4047	424	2	the	the	DET
hassl-4047	424	3	role	role	NOUN
hassl-4047	424	4	and	and	CCONJ
hassl-4047	424	5	importance	importance	NOUN
hassl-4047	424	6	of	of	ADP
hassl-4047	424	7	public	public	ADJ
hassl-4047	424	8	financial	financial	ADJ
hassl-4047	424	9	audit	audit	NOUN
hassl-4047	424	10	in	in	ADP
hassl-4047	424	11	the	the	DET
hassl-4047	424	12	efficient	efficient	ADJ
hassl-4047	424	13	management	management	NOUN
hassl-4047	424	14	of	of	ADP
hassl-4047	424	15	public	public	ADJ
hassl-4047	424	16	financial	financial	ADJ
hassl-4047	424	17	funds	fund	NOUN
hassl-4047	424	18	through	through	ADP
hassl-4047	424	19	the	the	DET
hassl-4047	424	20	lens	lens	NOUN
hassl-4047	424	21	of	of	ADP
hassl-4047	424	22	public	public	ADJ
hassl-4047	424	23	sector	sector	NOUN
hassl-4047	424	24	risks	risk	NOUN
hassl-4047	424	25	.	.	PUNCT
hassl-4047	425	1	revista	revista	PROPN
hassl-4047	425	2	economia	economia	PROPN
hassl-4047	425	3	contemporană	contemporană	PROPN
hassl-4047	425	4	,	,	PUNCT
hassl-4047	425	5	8(1	8(1	NOUN
hassl-4047	425	6	)	)	PUNCT
hassl-4047	425	7	,	,	PUNCT
hassl-4047	425	8	153	153	NUM
hassl-4047	425	9	-	-	SYM
hassl-4047	425	10	160	160	NUM
hassl-4047	425	11	.	.	PUNCT
hassl-4047	426	1	sigma	sigma	PROPN
hassl-4047	426	2	.	.	PUNCT
hassl-4047	427	1	(	(	PUNCT
hassl-4047	427	2	2022	2022	NUM
hassl-4047	427	3	)	)	PUNCT
hassl-4047	427	4	.	.	PUNCT
hassl-4047	428	1	public	public	ADJ
hassl-4047	428	2	financial	financial	ADJ
hassl-4047	428	3	management	management	NOUN
hassl-4047	428	4	,	,	PUNCT
hassl-4047	428	5	public	public	ADJ
hassl-4047	428	6	procurement	procurement	NOUN
hassl-4047	428	7	and	and	CCONJ
hassl-4047	428	8	external	external	ADJ
hassl-4047	428	9	audit	audit	NOUN
hassl-4047	428	10	.	.	PUNCT
hassl-4047	429	1	retrieved	retrieve	VERB
hassl-4047	429	2	from	from	ADP
hassl-4047	429	3	https://www.sigmaweb.org/ourexpertise/public-financial-management-external-audit.htm	https://www.sigmaweb.org/ourexpertise/public-financial-management-external-audit.htm	PROPN
hassl-4047	429	4	sujit	sujit	PROPN
hassl-4047	429	5	,	,	PUNCT
hassl-4047	429	6	k.	k.	PROPN
hassl-4047	429	7	s.	s.	PROPN
hassl-4047	429	8	,	,	PUNCT
hassl-4047	429	9	&	&	CCONJ
hassl-4047	429	10	rajesh	rajesh	PROPN
hassl-4047	429	11	kumar	kumar	PROPN
hassl-4047	429	12	,	,	PUNCT
hassl-4047	429	13	b.	b.	PROPN
hassl-4047	429	14	(	(	PUNCT
hassl-4047	429	15	2011	2011	NUM
hassl-4047	429	16	)	)	PUNCT
hassl-4047	429	17	.	.	PUNCT
hassl-4047	430	1	study	study	NOUN
hassl-4047	430	2	on	on	ADP
hassl-4047	430	3	dynamic	dynamic	ADJ
hassl-4047	430	4	relationship	relationship	NOUN
hassl-4047	430	5	among	among	ADP
hassl-4047	430	6	gold	gold	NOUN
hassl-4047	430	7	price	price	NOUN
hassl-4047	430	8	,	,	PUNCT
hassl-4047	430	9	oil	oil	NOUN
hassl-4047	430	10	price	price	NOUN
hassl-4047	430	11	,	,	PUNCT
hassl-4047	430	12	exchange	exchange	NOUN
hassl-4047	430	13	rate	rate	NOUN
hassl-4047	430	14	and	and	CCONJ
hassl-4047	430	15	stock	stock	NOUN
hassl-4047	430	16	market	market	NOUN
hassl-4047	430	17	returns	return	NOUN
hassl-4047	430	18	.	.	PUNCT
hassl-4047	431	1	international	international	ADJ
hassl-4047	431	2	journal	journal	PROPN
hassl-4047	431	3	of	of	ADP
hassl-4047	431	4	applied	apply	VERB
hassl-4047	431	5	business	business	NOUN
hassl-4047	431	6	and	and	CCONJ
hassl-4047	431	7	economic	economic	ADJ
hassl-4047	431	8	research	research	NOUN
hassl-4047	431	9	,	,	PUNCT
hassl-4047	431	10	9(2	9(2	NUM
hassl-4047	431	11	)	)	PUNCT
hassl-4047	431	12	,	,	PUNCT
hassl-4047	431	13	145	145	NUM
hassl-4047	431	14	-	-	SYM
hassl-4047	431	15	165	165	NUM
hassl-4047	431	16	.	.	PUNCT
hassl-4047	432	1	the	the	DET
hassl-4047	432	2	world	world	PROPN
hassl-4047	432	3	bank	bank	PROPN
hassl-4047	432	4	.	.	PUNCT
hassl-4047	433	1	(	(	PUNCT
hassl-4047	433	2	2013	2013	NUM
hassl-4047	433	3	)	)	PUNCT
hassl-4047	433	4	.	.	PUNCT
hassl-4047	434	1	supreme	supreme	PROPN
hassl-4047	434	2	audit	audit	PROPN
hassl-4047	434	3	institutions	institution	NOUN
hassl-4047	434	4	:	:	PUNCT
hassl-4047	434	5	meeting	meet	VERB
hassl-4047	434	6	higher	high	ADJ
hassl-4047	434	7	expectations	expectation	NOUN
hassl-4047	434	8	.	.	PUNCT
hassl-4047	435	1	retrieved	retrieve	VERB
hassl-4047	435	2	from	from	ADP
hassl-4047	435	3	https://www.worldbank.org/en/news/speech/2013/08/08/supreme-audit-higher-expectations	https://www.worldbank.org/en/news/speech/2013/08/08/supreme-audit-higher-expectation	NOUN
hassl-4047	435	4	trading	trading	NOUN
hassl-4047	435	5	economics	economic	NOUN
hassl-4047	435	6	.	.	PUNCT
hassl-4047	436	1	(	(	PUNCT
hassl-4047	436	2	2022	2022	NUM
hassl-4047	436	3	)	)	PUNCT
hassl-4047	436	4	.	.	PUNCT
hassl-4047	437	1	trading	trade	VERB
hassl-4047	437	2	economics	economic	NOUN
hassl-4047	437	3	.	.	PUNCT
hassl-4047	438	1	retrieved	retrieve	VERB
hassl-4047	438	2	from	from	ADP
hassl-4047	438	3	https://tradingeconomics.com/	https://tradingeconomics.com/	NOUN
hassl-4047	438	4	umurerwa	umurerwa	NOUN
hassl-4047	438	5	,	,	PUNCT
hassl-4047	438	6	d.	d.	NOUN
hassl-4047	438	7	(	(	PUNCT
hassl-4047	438	8	2016	2016	NUM
hassl-4047	438	9	)	)	PUNCT
hassl-4047	438	10	.	.	PUNCT
hassl-4047	439	1	the	the	DET
hassl-4047	439	2	impact	impact	NOUN
hassl-4047	439	3	of	of	ADP
hassl-4047	439	4	external	external	ADJ
hassl-4047	439	5	audit	audit	NOUN
hassl-4047	439	6	on	on	ADP
hassl-4047	439	7	the	the	DET
hassl-4047	439	8	financial	financial	ADJ
hassl-4047	439	9	management	management	NOUN
hassl-4047	439	10	in	in	ADP
hassl-4047	439	11	public	public	ADJ
hassl-4047	439	12	organizations	organization	NOUN
hassl-4047	439	13	:	:	PUNCT
hassl-4047	439	14	a	a	DET
hassl-4047	439	15	case	case	NOUN
hassl-4047	439	16	study	study	NOUN
hassl-4047	439	17	of	of	ADP
hassl-4047	439	18	rwanda	rwanda	PROPN
hassl-4047	439	19	development	development	PROPN
hassl-4047	439	20	board	board	PROPN
hassl-4047	439	21	.	.	PUNCT
hassl-4047	440	1	retrieved	retrieve	VERB
hassl-4047	440	2	from	from	ADP
hassl-4047	440	3	https://dr.ur.ac.rw/bitstream/handle/123456789/868/umurerwa%20denyse%20thesis.pdf?sequence=1&isallow	https://dr.ur.ac.rw/bitstream/handle/123456789/868/umurerwa%20denyse%20thesis.pdf?sequence=1&isallow	NOUN
hassl-4047	440	4	ed	ed	NOUN
hassl-4047	440	5	=	=	PROPN
hassl-4047	440	6	y	y	PROPN
hassl-4047	440	7	zgouva	zgouva	PROPN
hassl-4047	440	8	,	,	PUNCT
hassl-4047	440	9	v.	v.	ADP
hassl-4047	440	10	a.	a.	PROPN
hassl-4047	440	11	,	,	PUNCT
hassl-4047	440	12	varsos	varsos	PROPN
hassl-4047	440	13	,	,	PUNCT
hassl-4047	440	14	d.	d.	PROPN
hassl-4047	440	15	s.	s.	PROPN
hassl-4047	440	16	,	,	PUNCT
hassl-4047	440	17	&	&	CCONJ
hassl-4047	440	18	assimakopoulos	assimakopoulos	PROPN
hassl-4047	440	19	,	,	PUNCT
hassl-4047	440	20	n.	n.	NOUN
hassl-4047	440	21	a.	a.	NOUN
hassl-4047	440	22	(	(	PUNCT
hassl-4047	440	23	2018	2018	NUM
hassl-4047	440	24	)	)	PUNCT
hassl-4047	440	25	.	.	PUNCT
hassl-4047	441	1	the	the	DET
hassl-4047	441	2	economic	economic	ADJ
hassl-4047	441	3	crisis	crisis	NOUN
hassl-4047	441	4	and	and	CCONJ
hassl-4047	441	5	the	the	DET
hassl-4047	441	6	role	role	NOUN
hassl-4047	441	7	of	of	ADP
hassl-4047	441	8	external	external	ADJ
hassl-4047	441	9	audit	audit	NOUN
hassl-4047	441	10	:	:	PUNCT
hassl-4047	441	11	the	the	DET
hassl-4047	441	12	case	case	NOUN
hassl-4047	441	13	of	of	ADP
hassl-4047	441	14	greece	greece	PROPN
hassl-4047	441	15	.	.	PUNCT
hassl-4047	442	1	acta	acta	PROPN
hassl-4047	442	2	europeana	europeana	PROPN
hassl-4047	442	3	systemica	systemica	PROPN
hassl-4047	442	4	,	,	PUNCT
hassl-4047	442	5	8	8	NUM
hassl-4047	442	6	,	,	PUNCT
hassl-4047	442	7	179	179	NUM
hassl-4047	442	8	-	-	SYM
hassl-4047	442	9	190	190	NUM
hassl-4047	442	10	.	.	PUNCT
hassl-4047	443	1	https://doi.org/10.14428/aes.v8i1.56363	https://doi.org/10.14428/aes.v8i1.56363	PROPN
hassl-4047	443	2	zivot	zivot	PROPN
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hassl-4047	444	3	time	time	NOUN
hassl-4047	444	4	series	series	NOUN
hassl-4047	444	5	with	with	ADP
hassl-4047	444	6	s	s	NOUN
hassl-4047	444	7	-	-	PUNCT
hassl-4047	444	8	plus	plus	CCONJ
hassl-4047	444	9	(	(	PUNCT
hassl-4047	444	10	vol	vol	NOUN
hassl-4047	444	11	.	.	NOUN
hassl-4047	444	12	2	2	NUM
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hassl-4047	444	14	.	.	PUNCT
hassl-4047	445	1	new	new	PROPN
hassl-4047	445	2	york	york	PROPN
hassl-4047	445	3	:	:	PUNCT
hassl-4047	445	4	springer	springer	NOUN
hassl-4047	445	5	.	.	PUNCT
hassl-4047	446	1	views	view	NOUN
hassl-4047	446	2	and	and	CCONJ
hassl-4047	446	3	opinions	opinion	NOUN
hassl-4047	446	4	expressed	express	VERB
hassl-4047	446	5	in	in	ADP
hassl-4047	446	6	this	this	DET
hassl-4047	446	7	article	article	NOUN
hassl-4047	446	8	are	be	AUX
hassl-4047	446	9	the	the	DET
hassl-4047	446	10	views	view	NOUN
hassl-4047	446	11	and	and	CCONJ
hassl-4047	446	12	opinions	opinion	NOUN
hassl-4047	446	13	of	of	ADP
hassl-4047	446	14	the	the	DET
hassl-4047	446	15	author(s	author(s	NOUN
hassl-4047	446	16	)	)	PUNCT
hassl-4047	446	17	,	,	PUNCT
hassl-4047	446	18	humanities	humanity	NOUN
hassl-4047	446	19	and	and	CCONJ
hassl-4047	446	20	social	social	ADJ
hassl-4047	446	21	sciences	science	NOUN
hassl-4047	446	22	letters	letter	NOUN
hassl-4047	446	23	shall	shall	AUX
hassl-4047	446	24	not	not	PART
hassl-4047	446	25	be	be	AUX
hassl-4047	446	26	responsible	responsible	ADJ
hassl-4047	446	27	or	or	CCONJ
hassl-4047	446	28	answerable	answerable	ADJ
hassl-4047	446	29	for	for	ADP
hassl-4047	446	30	any	any	DET
hassl-4047	446	31	loss	loss	NOUN
hassl-4047	446	32	,	,	PUNCT
hassl-4047	446	33	damage	damage	NOUN
hassl-4047	446	34	or	or	CCONJ
hassl-4047	446	35	liability	liability	NOUN
hassl-4047	446	36	etc	etc	X
hassl-4047	446	37	.	.	X
hassl-4047	446	38	caused	cause	VERB
hassl-4047	446	39	in	in	ADP
hassl-4047	446	40	relation	relation	NOUN
hassl-4047	446	41	to	to	PART
hassl-4047	446	42	/	/	PUNCT
hassl-4047	446	43	arising	arise	VERB
hassl-4047	446	44	out	out	ADP
hassl-4047	446	45	of	of	ADP
hassl-4047	446	46	the	the	DET
hassl-4047	446	47	use	use	NOUN
hassl-4047	446	48	of	of	ADP
hassl-4047	446	49	the	the	DET
hassl-4047	446	50	content	content	NOUN
hassl-4047	446	51	.	.	PUNCT
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hassl-4047	447	4	https://www.oecd-ilibrary.org/applying-budget-transparency-in-different-areas-oecd-guidance-on-topics-and-resources_5jfm3tk1z9f3.pdf?itemid=%2fcontent%2fcomponent%2f9789264282070-5-en&mimetype=pdf	https://www.oecd-ilibrary.org/applying-budget-transparency-in-different-areas-oecd-guidance-on-topics-and-resources_5jfm3tk1z9f3.pdf?itemid=%2fcontent%2fcomponent%2f9789264282070-5-en&mimetype=pdf	NOUN
hassl-4047	447	5	https://www.oecd-ilibrary.org/applying-budget-transparency-in-different-areas-oecd-guidance-on-topics-and-resources_5jfm3tk1z9f3.pdf?itemid=%2fcontent%2fcomponent%2f9789264282070-5-en&mimetype=pdf	https://www.oecd-ilibrary.org/applying-budget-transparency-in-different-areas-oecd-guidance-on-topics-and-resources_5jfm3tk1z9f3.pdf?itemid=%2fcontent%2fcomponent%2f9789264282070-5-en&mimetype=pdf	PROPN
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hassl-4047	447	7	https://www.pefa.org/sites/pefa/files/resources/downloads/200225%20pefa%20handbook%20vol%20ii_v2-new-logo.pdf	https://www.pefa.org/sites/pefa/files/resources/downloads/200225%20pefa%20handbook%20vol%20ii_v2-new-logo.pdf	PROPN
hassl-4047	447	8	https://www.pefa.org/sites/pefa/files/resources/downloads/200225%20pefa%20handbook%20vol%20ii_v2-new-logo.pdf	https://www.pefa.org/sites/pefa/files/resources/downloads/200225%20pefa%20handbook%20vol%20ii_v2-new-logo.pdf	PROPN
hassl-4047	447	9	https://online.stat.psu.edu/stat510/lesson/11/11.2	https://online.stat.psu.edu/stat510/lesson/11/11.2	NOUN
hassl-4047	447	10	https://www.sigmaweb.org/ourexpertise/public-financial-management-external-audit.htm	https://www.sigmaweb.org/ourexpertise/public-financial-management-external-audit.htm	X
hassl-4047	447	11	https://www.worldbank.org/en/news/speech/2013/08/08/supreme-audit-higher-expectations	https://www.worldbank.org/en/news/speech/2013/08/08/supreme-audit-higher-expectation	VERB
hassl-4047	447	12	https://tradingeconomics.com/	https://tradingeconomics.com/	NOUN
hassl-4047	447	13	https://dr.ur.ac.rw/bitstream/handle/123456789/868/umurerwa%20denyse%20thesis.pdf?sequence=1&isallowed=y	https://dr.ur.ac.rw/bitstream/handle/123456789/868/umurerwa%20denyse%20thesis.pdf?sequence=1&isallowed=y	ADJ
hassl-4047	447	14	https://dr.ur.ac.rw/bitstream/handle/123456789/868/umurerwa%20denyse%20thesis.pdf?sequence=1&isallowed=y	https://dr.ur.ac.rw/bitstream/handle/123456789/868/umurerwa%20denyse%20thesis.pdf?sequence=1&isallowed=y	NOUN
hassl-4047	447	15	https://doi.org/10.14428/aes.v8i1.56363	https://doi.org/10.14428/aes.v8i1.56363	ADV