id	sid	eid	entity	type
ijtc-504	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-504	1	2	2714-9838	CARDINAL
ijtc-504	1	3	2714-9846	CARDINAL
ijtc-504	1	4	3	CARDINAL
ijtc-504	1	5	3	CARDINAL
ijtc-504	1	6	272	CARDINAL
ijtc-504	1	7	ilomata international journal of tax & accounting	ORG
ijtc-504	1	8	deni sunaryo serang raya university	ORG
ijtc-504	1	9	indonesia	GPE
ijtc-504	2	1	may 19	DATE
ijtc-504	2	2	2022	CARDINAL
ijtc-504	2	3	july 16	DATE
ijtc-504	2	4	2022	CARDINAL
ijtc-504	2	5	july 31	DATE
ijtc-504	2	6	2022	CARDINAL
ijtc-504	2	7	sunardo	PERSON
ijtc-504	2	8	2022	CARDINAL
ijtc-504	4	1	ilomata international journal of tax and accounting	ORG
ijtc-504	4	2	3(3	CARDINAL
ijtc-504	4	3	272	CARDINAL
ijtc-504	5	1	lq45	ORG
ijtc-504	5	2	the indonesia stock exchange	ORG
ijtc-504	5	3	2018-2021	DATE
ijtc-504	7	1	45	CARDINAL
ijtc-504	8	1	lq45	ORG
ijtc-504	8	2	the indonesia stock exchange	ORG
ijtc-504	8	3	2018-2021	DATE
ijtc-504	9	1	25	CARDINAL
ijtc-504	13	1	4.0	CARDINAL
ijtc-504	14	1	stereńczak & kubiak	ORG
ijtc-504	14	2	2022	CARDINAL
ijtc-504	15	1	hussain & akbar	ORG
ijtc-504	15	2	2022	CARDINAL
ijtc-504	16	1	l. liu & shu	ORG
ijtc-504	16	2	2022	CARDINAL
ijtc-504	17	1	one	CARDINAL
ijtc-504	17	2	2022	CARDINAL
ijtc-504	17	3	lee	PERSON
ijtc-504	17	4	2022	CARDINAL
ijtc-504	17	5	2022	CARDINAL
ijtc-504	17	6	kasahara & orihara	ORG
ijtc-504	17	7	2022	CARDINAL
ijtc-504	18	1	every year	DATE
ijtc-504	18	2	barros et al	LOC
ijtc-504	18	3	2021	CARDINAL
ijtc-504	18	4	2022	CARDINAL
ijtc-504	18	5	2022	CARDINAL
ijtc-504	20	1	273	CARDINAL
ijtc-504	20	2	ilomata international journal of tax & accounting	ORG
ijtc-504	20	3	nguyen & tran	ORG
ijtc-504	20	4	2022	CARDINAL
ijtc-504	22	1	ali & hegazy	ORG
ijtc-504	22	2	2022	CARDINAL
ijtc-504	23	1	fernández-portillo et al.	ORG
ijtc-504	23	2	2022	CARDINAL
ijtc-504	24	1	h. liu	PERSON
ijtc-504	24	2	2021	DATE
ijtc-504	24	3	xu & huang	ORG
ijtc-504	24	4	2021	DATE
ijtc-504	24	5	2021	CARDINAL
ijtc-504	25	1	2015	DATE
ijtc-504	25	2	lin et al.	PERSON
ijtc-504	25	3	2019	DATE
ijtc-504	25	4	ly & shimizu	ORG
ijtc-504	25	5	2018	DATE
ijtc-504	26	1	norvaišienė &	ORG
ijtc-504	26	2	2014	DATE
ijtc-504	26	3	vijayakumaran	PERSON
ijtc-504	26	4	2021	CARDINAL
ijtc-504	26	5	yeo	ORG
ijtc-504	26	6	2016	DATE
ijtc-504	27	1	one	CARDINAL
ijtc-504	27	2	2020	DATE
ijtc-504	28	1	karminsky & rybalka	ORG
ijtc-504	28	2	2019	DATE
ijtc-504	29	1	2019	DATE
ijtc-504	30	1	alhazaimeh et al.	PERSON
ijtc-504	30	2	2014	DATE
ijtc-504	30	3	jiang & li	ORG
ijtc-504	30	4	2015	DATE
ijtc-504	31	1	2019	DATE
ijtc-504	32	1	shan et al.	PERSON
ijtc-504	32	2	2021	CARDINAL
ijtc-504	33	1	2022	CARDINAL
ijtc-504	35	1	2021	CARDINAL
ijtc-504	36	1	paula monteiro et al.	PERSON
ijtc-504	36	2	2022	CARDINAL
ijtc-504	38	1	solomon et al.	PERSON
ijtc-504	38	2	2021	CARDINAL
ijtc-504	39	1	2022	CARDINAL
ijtc-504	40	1	274	CARDINAL
ijtc-504	40	2	ilomata international journal of tax & accounting	ORG
ijtc-504	43	1	2021	CARDINAL
ijtc-504	44	1	cruz & haugan	ORG
ijtc-504	44	2	2019	DATE
ijtc-504	45	1	2021	DATE
ijtc-504	46	1	meilita & rokhmawati	ORG
ijtc-504	46	2	2018	DATE
ijtc-504	47	1	yusuf et al.	PERSON
ijtc-504	47	2	2018	DATE
ijtc-504	49	1	hussain & akbar	ORG
ijtc-504	49	2	2022	CARDINAL
ijtc-504	49	3	stereńczak & kubiak	ORG
ijtc-504	49	4	2022	CARDINAL
ijtc-504	53	1	2022	CARDINAL
ijtc-504	53	2	ali & hegazy	ORG
ijtc-504	53	3	2022	CARDINAL
ijtc-504	53	4	l. liu & shu	ORG
ijtc-504	53	5	2022	CARDINAL
ijtc-504	55	1	2022	CARDINAL
ijtc-504	57	1	2020	DATE
ijtc-504	57	2	guthrie & hobbs	ORG
ijtc-504	57	3	2021	DATE
ijtc-504	58	1	iwasaki et al.	PERSON
ijtc-504	58	2	2020	DATE
ijtc-504	59	1	275	CARDINAL
ijtc-504	59	2	ilomata international journal of tax & accounting	ORG
ijtc-504	59	3	chen et al.	PERSON
ijtc-504	59	4	2022	CARDINAL
ijtc-504	60	1	2019	DATE
ijtc-504	64	1	2022	CARDINAL
ijtc-504	67	1	wang & sun	ORG
ijtc-504	67	2	2022	CARDINAL
ijtc-504	69	1	one	CARDINAL
ijtc-504	69	2	2022	CARDINAL
ijtc-504	70	1	2022	CARDINAL
ijtc-504	73	1	afriani et al.	PERSON
ijtc-504	73	2	2013	DATE
ijtc-504	73	3	vijayakumaran	PERSON
ijtc-504	73	4	2021	DATE
ijtc-504	75	1	ly & shimizu	ORG
ijtc-504	75	2	2018	DATE
ijtc-504	77	1	yeo	ORG
ijtc-504	77	2	2016	DATE
ijtc-504	78	1	276	CARDINAL
ijtc-504	78	2	ilomata international journal of tax & accounting	ORG
ijtc-504	78	3	1	CARDINAL
ijtc-504	79	1	2	CARDINAL
ijtc-504	80	1	3	CARDINAL
ijtc-504	81	1	4	CARDINAL
ijtc-504	82	1	5	CARDINAL
ijtc-504	83	1	6	CARDINAL
ijtc-504	84	1	7	CARDINAL
ijtc-504	85	1	2016	CARDINAL
ijtc-504	85	2	2019	DATE
ijtc-504	86	1	two	CARDINAL
ijtc-504	86	2	2019	DATE
ijtc-504	86	3	2014	DATE
ijtc-504	87	1	lq45	ORG
ijtc-504	87	2	as many as 45	CARDINAL
ijtc-504	88	1	277	CARDINAL
ijtc-504	88	2	ilomata international journal of tax & accounting	ORG
ijtc-504	88	3	1	CARDINAL
ijtc-504	88	4	lq45	ORG
ijtc-504	88	5	2	CARDINAL
ijtc-504	88	6	0	CARDINAL
ijtc-504	88	7	3	CARDINAL
ijtc-504	88	8	12	CARDINAL
ijtc-504	88	9	4	CARDINAL
ijtc-504	88	10	2	CARDINAL
ijtc-504	88	11	5	CARDINAL
ijtc-504	88	12	3	CARDINAL
ijtc-504	88	13	6	CARDINAL
ijtc-504	88	14	16	CARDINAL
ijtc-504	88	15	12	CARDINAL
ijtc-504	88	16	12	CARDINAL
ijtc-504	88	17	4 years 48	DATE
ijtc-504	93	1	25	CARDINAL
ijtc-504	95	1	3	CARDINAL
ijtc-504	95	2	278	CARDINAL
ijtc-504	95	3	ilomata international journal of tax & accounting	ORG
ijtc-504	96	1	1	CARDINAL
ijtc-504	96	2	2	CARDINAL
ijtc-504	96	3	2	CARDINAL
ijtc-504	96	4	5%	PERCENT
ijtc-504	96	5	5%	PERCENT
ijtc-504	96	6	0.05	CARDINAL
ijtc-504	96	7	ho	PERSON
ijtc-504	99	1	48	DATE
ijtc-504	99	2	000	CARDINAL
ijtc-504	99	3	920 ,16041	DATE
ijtc-504	99	4	271895	DATE
ijtc-504	99	5	48	DATE
ijtc-504	99	6	482	CARDINAL
ijtc-504	99	7	1.35627	CARDINAL
ijtc-504	99	8	424495	CARDINAL
ijtc-504	99	9	48	DATE
ijtc-504	99	10	962 34,143	CARDINAL
ijtc-504	99	11	7.037462 dpr	MONEY
ijtc-504	99	12	48 8,616	DATE
ijtc-504	99	13	35.71440	CARDINAL
ijtc-504	99	14	18.102482	CARDINAL
ijtc-504	99	15	48 48,915	CARDINAL
ijtc-504	99	16	39.684860	CARDINAL
ijtc-504	99	17	48	CARDINAL
ijtc-504	99	18	25	CARDINAL
ijtc-504	99	19	2019	DATE
ijtc-504	100	1	one	CARDINAL
ijtc-504	100	2	kolmogorov-smirnov	ORG
ijtc-504	100	3	48	DATE
ijtc-504	100	4	0000000	CARDINAL
ijtc-504	101	1	15.07276910	CARDINAL
ijtc-504	101	2	103	CARDINAL
ijtc-504	101	3	103	CARDINAL
ijtc-504	101	4	103	CARDINAL
ijtc-504	103	1	2	CARDINAL
ijtc-504	103	2	200	CARDINAL
ijtc-504	108	1	279	CARDINAL
ijtc-504	108	2	ilomata international journal of tax & accounting	ORG
ijtc-504	110	1	2	CARDINAL
ijtc-504	110	2	greater than 0.05	CARDINAL
ijtc-504	110	3	0.200	CARDINAL
ijtc-504	110	4	0.05	CARDINAL
ijtc-504	111	1	vif 1	ORG
ijtc-504	111	2	835 1,198	CARDINAL
ijtc-504	111	3	lag_x2	ORG
ijtc-504	111	4	849 1,177	CARDINAL
ijtc-504	111	5	788 1,269	CARDINAL
ijtc-504	111	6	860	CARDINAL
ijtc-504	111	7	0.835	CARDINAL
ijtc-504	111	8	0.849	CARDINAL
ijtc-504	111	9	0.788	CARDINAL
ijtc-504	111	10	0.860	CARDINAL
ijtc-504	111	11	greater than 0.10	CARDINAL
ijtc-504	112	1	less than 10	CARDINAL
ijtc-504	113	1	23	CARDINAL
ijtc-504	113	2	24	CARDINAL
ijtc-504	113	3	47	CARDINAL
ijtc-504	113	4	24	CARDINAL
ijtc-504	113	5	000	CARDINAL
ijtc-504	115	1	2	CARDINAL
ijtc-504	115	2	1,000	CARDINAL
ijtc-504	115	3	a. median	PERSON
ijtc-504	117	1	2	CARDINAL
ijtc-504	118	1	greater than 0.05	CARDINAL
ijtc-504	118	2	1,000	CARDINAL
ijtc-504	118	3	0.05	CARDINAL
ijtc-504	119	1	280	CARDINAL
ijtc-504	119	2	ilomata international journal of tax & accounting	ORG
ijtc-504	120	1	1	CARDINAL
ijtc-504	120	2	256	CARDINAL
ijtc-504	120	3	1,524	CARDINAL
ijtc-504	120	4	022	CARDINAL
ijtc-504	120	5	151	DATE
ijtc-504	120	6	881	CARDINAL
ijtc-504	120	7	143	CARDINAL
ijtc-504	120	8	061	CARDINAL
ijtc-504	120	9	334 2,367	CARDINAL
ijtc-504	120	10	022	CARDINAL
ijtc-504	120	11	973	CARDINAL
ijtc-504	120	12	368	CARDINAL
ijtc-504	120	13	400 2,646	CARDINAL
ijtc-504	120	14	011 a.	PERSON
ijtc-504	121	1	1	CARDINAL
ijtc-504	121	2	1.151	CARDINAL
ijtc-504	121	3	256	CARDINAL
ijtc-504	121	4	151	CARDINAL
ijtc-504	121	5	881	CARDINAL
ijtc-504	121	6	lag_x2	ORG
ijtc-504	121	7	2,367	CARDINAL
ijtc-504	121	8	022	CARDINAL
ijtc-504	121	9	011 a.	PERSON
ijtc-504	121	10	0.05	CARDINAL
ijtc-504	122	1	1st	ORDINAL
ijtc-504	122	2	25	CARDINAL
ijtc-504	122	3	0.881	CARDINAL
ijtc-504	122	4	0.05	CARDINAL
ijtc-504	122	5	0.151	CARDINAL
ijtc-504	122	6	first	ORDINAL
ijtc-504	122	7	ho	PERSON
ijtc-504	123	1	2nd	ORDINAL
ijtc-504	123	2	25	CARDINAL
ijtc-504	123	3	0.022	CARDINAL
ijtc-504	123	4	0.05	CARDINAL
ijtc-504	123	5	2.367	CARDINAL
ijtc-504	123	6	second	ORDINAL
ijtc-504	123	7	ho	PERSON
ijtc-504	124	1	3rd	ORDINAL
ijtc-504	124	2	25	CARDINAL
ijtc-504	124	3	0.011	CARDINAL
ijtc-504	124	4	0.05	CARDINAL
ijtc-504	124	5	281	CARDINAL
ijtc-504	124	6	ilomata international journal of tax & accounting	ORG
ijtc-504	124	7	2.646	CARDINAL
ijtc-504	124	8	third	ORDINAL
ijtc-504	124	9	ho	PERSON
ijtc-504	125	1	1st	ORDINAL
ijtc-504	126	1	1	CARDINAL
ijtc-504	126	2	1.151	CARDINAL
ijtc-504	126	3	256	CARDINAL
ijtc-504	126	4	022	CARDINAL
ijtc-504	126	5	151	DATE
ijtc-504	126	6	881	CARDINAL
ijtc-504	126	7	334 2,367	CARDINAL
ijtc-504	126	8	022	CARDINAL
ijtc-504	126	9	400 2,646	CARDINAL
ijtc-504	126	10	011 a.	PERSON
ijtc-504	126	11	2	CARDINAL
ijtc-504	126	12	two	CARDINAL
ijtc-504	127	1	1	CARDINAL
ijtc-504	127	2	6,292	CARDINAL
ijtc-504	127	3	000	CARDINAL
ijtc-504	128	1	171 1,186	CARDINAL
ijtc-504	128	2	242	CARDINAL
ijtc-504	128	3	lag_x2	ORG
ijtc-504	128	4	173 1,170	CARDINAL
ijtc-504	128	5	249	CARDINAL
ijtc-504	128	6	064	CARDINAL
ijtc-504	128	7	367 2,441	CARDINAL
ijtc-504	128	8	0.019 a.	PERSON
ijtc-504	128	9	two	CARDINAL
ijtc-504	129	1	fourth	ORDINAL
ijtc-504	129	2	1	CARDINAL
ijtc-504	129	3	0.022	CARDINAL
ijtc-504	129	4	0.062	CARDINAL
ijtc-504	130	1	0.022 + 0.062	QUANTITY
ijtc-504	130	2	0.084	CARDINAL
ijtc-504	130	3	0.084	CARDINAL
ijtc-504	130	4	0.022	CARDINAL
ijtc-504	132	1	fifth	ORDINAL
ijtc-504	132	2	1	CARDINAL
ijtc-504	132	3	0.334	CARDINAL
ijtc-504	132	4	282	CARDINAL
ijtc-504	132	5	ilomata international journal of tax & accounting	ORG
ijtc-504	132	6	0.173	CARDINAL
ijtc-504	132	7	0.367	CARDINAL
ijtc-504	132	8	0.063	CARDINAL
ijtc-504	133	1	0.334 + 0.063	QUANTITY
ijtc-504	133	2	0.397	CARDINAL
ijtc-504	133	3	0.397	CARDINAL
ijtc-504	133	4	0.334	CARDINAL
ijtc-504	135	1	sixth	ORDINAL
ijtc-504	135	2	1	CARDINAL
ijtc-504	135	3	0.400	CARDINAL
ijtc-504	136	1	0.400 +	MONEY
ijtc-504	136	2	0.288	CARDINAL
ijtc-504	136	3	0.288 < 0.400	QUANTITY
ijtc-504	137	1	seventh	ORDINAL
ijtc-504	137	2	25	CARDINAL
ijtc-504	137	3	0.019	CARDINAL
ijtc-504	137	4	0.05	CARDINAL
ijtc-504	137	5	2,442	CARDINAL
ijtc-504	137	6	1,677	CARDINAL
ijtc-504	137	7	seventh	ORDINAL
ijtc-504	137	8	ho	PERSON
ijtc-504	139	1	spss	ORG
ijtc-504	139	2	greater than 0.05	CARDINAL
ijtc-504	139	3	0.881	CARDINAL
ijtc-504	139	4	0.05	CARDINAL
ijtc-504	139	5	0.151	CARDINAL
ijtc-504	145	1	spss	ORG
ijtc-504	145	2	less than 0.05	CARDINAL
ijtc-504	145	3	0.022 < 0.05	QUANTITY
ijtc-504	145	4	2.367	CARDINAL
ijtc-504	149	1	283	CARDINAL
ijtc-504	149	2	ilomata international journal of tax & accounting	ORG
ijtc-504	151	1	spss	ORG
ijtc-504	151	2	less than 0.011	CARDINAL
ijtc-504	151	3	0.011	CARDINAL
ijtc-504	151	4	2.646	CARDINAL
ijtc-504	154	1	damaris simanjuntak	PERSON
ijtc-504	158	1	25	CARDINAL
ijtc-504	158	2	0.022	CARDINAL
ijtc-504	158	3	0.084	CARDINAL
ijtc-504	158	4	0.084	CARDINAL
ijtc-504	158	5	0.022	CARDINAL
ijtc-504	164	1	25	CARDINAL
ijtc-504	164	2	0.334	CARDINAL
ijtc-504	164	3	0.397	CARDINAL
ijtc-504	164	4	0.397	CARDINAL
ijtc-504	164	5	0.334	CARDINAL
ijtc-504	168	1	284	CARDINAL
ijtc-504	168	2	tax & accounting	ORG
ijtc-504	170	1	25	CARDINAL
ijtc-504	170	2	0.400	CARDINAL
ijtc-504	170	3	0.400	CARDINAL
ijtc-504	175	1	spss	ORG
ijtc-504	175	2	less than 0.05	MONEY
ijtc-504	175	3	0.019<0.05	CARDINAL
ijtc-504	175	4	2.441>1.677	CARDINAL
ijtc-504	179	1	first	ORDINAL
ijtc-504	179	2	0.05	CARDINAL
ijtc-504	179	3	0.881	CARDINAL
ijtc-504	179	4	0.05	CARDINAL
ijtc-504	179	5	0.151	CARDINAL
ijtc-504	180	1	second	ORDINAL
ijtc-504	180	2	0.05	CARDINAL
ijtc-504	180	3	0.022	CARDINAL
ijtc-504	180	4	2.364	CARDINAL
ijtc-504	181	1	third	ORDINAL
ijtc-504	181	2	0.05	CARDINAL
ijtc-504	181	3	2.646	CARDINAL
ijtc-504	183	1	fourth	ORDINAL
ijtc-504	183	2	0.084	CARDINAL
ijtc-504	183	3	0.022	CARDINAL
ijtc-504	185	1	fifth	ORDINAL
ijtc-504	185	2	285	CARDINAL
ijtc-504	185	3	ilomata international journal of tax & accounting	ORG
ijtc-504	185	4	0.397	CARDINAL
ijtc-504	185	5	0.334	CARDINAL
ijtc-504	187	1	sixth	ORDINAL
ijtc-504	187	2	h6	ORG
ijtc-504	187	3	0.288 < 0.400	QUANTITY
ijtc-504	189	1	seventh	ORDINAL
ijtc-504	189	2	h7	ORG
ijtc-504	189	3	0.05	CARDINAL
ijtc-504	189	4	0.019	CARDINAL
ijtc-504	189	5	2,441	CARDINAL
ijtc-504	189	6	1,677	CARDINAL
ijtc-504	190	1	0.151	CARDINAL
ijtc-504	190	2	15.1%	PERCENT
ijtc-504	190	3	1	CARDINAL
ijtc-504	192	1	84,9 %	PERCENT
ijtc-504	193	1	r2	ORG
ijtc-504	193	2	0.175	CARDINAL
ijtc-504	193	3	17.5%	PERCENT
ijtc-504	194	1	82.5 %	PERCENT
ijtc-504	195	1	the university of serang raya	ORG
ijtc-504	196	1	afriani	PERSON
ijtc-504	196	2	f.	PERSON
ijtc-504	196	3	savitri	PERSON
ijtc-504	196	4	e., & aprilia	ORG
ijtc-504	196	5	r.	PERSON
ijtc-504	196	6	2013	DATE
ijtc-504	197	1	likuiditas	ORG
ijtc-504	197	2	perusahaan dan	ORG
ijtc-504	197	3	terhadap kebijakan	PERSON
ijtc-504	198	1	jurnal manajemen stie mdp	ORG
ijtc-504	198	2	3(1	CARDINAL
ijtc-504	198	3	1–13	CARDINAL
ijtc-504	199	1	a., & amin	ORG
ijtc-504	199	2	m. r.	PERSON
ijtc-504	199	3	2022	CARDINAL
ijtc-504	201	1	journal of business research	ORG
ijtc-504	201	2	151	CARDINAL
ijtc-504	201	3	531–550	CARDINAL
ijtc-504	201	4	https://doi.org/10.1016/j.jbusres.2022.07.028	NORP
ijtc-504	201	5	yilmaz	GPE
ijtc-504	201	6	m. k.	PERSON
ijtc-504	201	7	tatoglu	ORG
ijtc-504	201	8	e., & basar	ORG
ijtc-504	201	9	2020	DATE
ijtc-504	203	1	276	CARDINAL
ijtc-504	203	2	124284	DATE
ijtc-504	204	1	https://doi.org/10.1016/j.jclepro.2020.124284 alhazaimeh	PERSON
ijtc-504	204	2	a.	PERSON
ijtc-504	204	3	palaniappan	GPE
ijtc-504	204	4	r., & almsafir	ORG
ijtc-504	204	5	m. (	PERSON
ijtc-504	204	6	2014	DATE
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ijtc-504	206	2	341–348	DATE
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ijtc-504	210	1	286	CARDINAL
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ijtc-504	212	2	102085	DATE
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ijtc-504	252	2	137(1	DATE
ijtc-504	252	3	152–178	CARDINAL
ijtc-504	253	1	287	CARDINAL
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ijtc-504	255	2	112191	DATE
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ijtc-504	258	1	journal of banking & finance	ORG
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ijtc-504	258	3	106154	DATE
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ijtc-504	285	3	100206	DATE
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ijtc-504	303	1	the north american journal of economics	ORG
ijtc-504	303	2	62, 101713	DATE
ijtc-504	304	1	r., & stankevičienė	ORG
ijtc-504	304	2	j. (	ORG
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ijtc-504	315	1	78	CARDINAL
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ijtc-504	333	1	101727	DATE
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ijtc-504	340	1	55, 101321	DATE
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ijtc-504	343	1	47	DATE
ijtc-504	343	2	102861	DATE
ijtc-504	344	1	289	CARDINAL
ijtc-504	344	2	ilomata international journal of tax & accounting	ORG
ijtc-504	344	3	xu	ORG
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ijtc-504	350	2	235–241	CARDINAL
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ijtc-504	353	1	77	DATE
ijtc-504	353	2	101841	DATE
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ijtc-504	357	2	e.	ORG
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