id	sid	tid	token	lemma	pos
crl-13775	1	1	college	college	NOUN
crl-13775	1	2	and	and	CCONJ
crl-13775	1	3	research	research	NOUN
crl-13775	1	4	libraries	libraries	PROPN
crl-13775	1	5	william	william	PROPN
crl-13775	1	6	j.	j.	PROPN
crl-13775	1	7	crowe	crowe	PROPN
crl-13775	1	8	zero	zero	NUM
crl-13775	1	9	-	-	PUNCT
crl-13775	1	10	base	base	NOUN
crl-13775	1	11	budgeting	budgeting	NOUN
crl-13775	1	12	for	for	ADP
crl-13775	1	13	libraries	library	NOUN
crl-13775	1	14	:	:	PUNCT
crl-13775	1	15	a	a	DET
crl-13775	1	16	second	second	ADJ
crl-13775	1	17	look	look	NOUN
crl-13775	1	18	"	"	PUNCT
crl-13775	1	19	zero	zero	NUM
crl-13775	1	20	-	-	PUNCT
crl-13775	1	21	base	base	NOUN
crl-13775	1	22	budgeting	budgeting	NOUN
crl-13775	1	23	"	"	PUNCT
crl-13775	1	24	(	(	PUNCT
crl-13775	1	25	zbb	zbb	PROPN
crl-13775	1	26	)	)	PUNCT
crl-13775	1	27	was	be	AUX
crl-13775	1	28	given	give	VERB
crl-13775	1	29	considerable	considerable	ADJ
crl-13775	1	30	attention	attention	NOUN
crl-13775	1	31	in	in	ADP
crl-13775	1	32	the	the	DET
crl-13775	1	33	management	management	NOUN
crl-13775	1	34	literature	literature	NOUN
crl-13775	1	35	during	during	ADP
crl-13775	1	36	the	the	DET
crl-13775	1	37	latter	latter	ADJ
crl-13775	1	38	1970s	1970	NOUN
crl-13775	1	39	.	.	PUNCT
crl-13775	2	1	zbb	zbb	NOUN
crl-13775	2	2	offers	offer	VERB
crl-13775	2	3	many	many	ADJ
crl-13775	2	4	concepts	concept	NOUN
crl-13775	2	5	and	and	CCONJ
crl-13775	2	6	budgeting	budgeting	NOUN
crl-13775	2	7	techniques	technique	NOUN
crl-13775	2	8	that	that	PRON
crl-13775	2	9	may	may	AUX
crl-13775	2	10	prove	prove	VERB
crl-13775	2	11	especially	especially	ADV
crl-13775	2	12	useful	useful	ADJ
crl-13775	2	13	to	to	ADP
crl-13775	2	14	library	library	ADJ
crl-13775	2	15	administrators	administrator	NOUN
crl-13775	2	16	in	in	ADP
crl-13775	2	17	the	the	DET
crl-13775	2	18	budget	budget	NOUN
crl-13775	2	19	-	-	PUNCT
crl-13775	2	20	tight	tight	NOUN
crl-13775	2	21	1980s	1980	NOUN
crl-13775	2	22	.	.	PUNCT
crl-13775	3	1	this	this	DET
crl-13775	3	2	article	article	NOUN
crl-13775	3	3	includes	include	VERB
crl-13775	3	4	a	a	DET
crl-13775	3	5	brief	brief	ADJ
crl-13775	3	6	review	review	NOUN
crl-13775	3	7	of	of	ADP
crl-13775	3	8	the	the	DET
crl-13775	3	9	key	key	ADJ
crl-13775	3	10	features	feature	NOUN
crl-13775	3	11	of	of	ADP
crl-13775	3	12	zbb	zbb	PROPN
crl-13775	3	13	as	as	ADP
crl-13775	3	14	a	a	DET
crl-13775	3	15	budgeting	budgeting	NOUN
crl-13775	3	16	/	/	SYM
crl-13775	3	17	planning	planning	NOUN
crl-13775	3	18	system	system	NOUN
crl-13775	3	19	,	,	PUNCT
crl-13775	3	20	a	a	DET
crl-13775	3	21	discussion	discussion	NOUN
crl-13775	3	22	of	of	ADP
crl-13775	3	23	the	the	DET
crl-13775	3	24	applications	application	NOUN
crl-13775	3	25	of	of	ADP
crl-13775	3	26	zbb	zbb	PROPN
crl-13775	3	27	reported	report	VERB
crl-13775	3	28	in	in	ADP
crl-13775	3	29	the	the	DET
crl-13775	3	30	literature	literature	NOUN
crl-13775	3	31	,	,	PUNCT
crl-13775	3	32	and	and	CCONJ
crl-13775	3	33	a	a	DET
crl-13775	3	34	summary	summary	NOUN
crl-13775	3	35	of	of	ADP
crl-13775	3	36	the	the	DET
crl-13775	3	37	special	special	ADJ
crl-13775	3	38	benefits	benefit	NOUN
crl-13775	3	39	and	and	CCONJ
crl-13775	3	40	problems	problem	NOUN
crl-13775	3	41	for	for	ADP
crl-13775	3	42	libraries	library	NOUN
crl-13775	3	43	that	that	PRON
crl-13775	3	44	use	use	NOUN
crl-13775	3	45	of	of	ADP
crl-13775	3	46	concepts	concept	NOUN
crl-13775	3	47	derived	derive	VERB
crl-13775	3	48	from	from	ADP
crl-13775	3	49	zbb	zbb	PROPN
crl-13775	3	50	,	,	PUNCT
crl-13775	3	51	if	if	SCONJ
crl-13775	3	52	not	not	PART
crl-13775	3	53	zbb	zbb	VERB
crl-13775	3	54	itself	itself	PRON
crl-13775	3	55	,	,	PUNCT
crl-13775	3	56	might	might	AUX
crl-13775	3	57	provide	provide	VERB
crl-13775	3	58	.	.	PUNCT
crl-13775	4	1	the	the	DET
crl-13775	4	2	carter	carter	PROPN
crl-13775	4	3	administration	administration	NOUN
crl-13775	4	4	has	have	AUX
crl-13775	4	5	come	come	VERB
crl-13775	4	6	and	and	CCONJ
crl-13775	4	7	gone	go	VERB
crl-13775	4	8	,	,	PUNCT
crl-13775	4	9	and	and	CCONJ
crl-13775	4	10	with	with	ADP
crl-13775	4	11	it	it	PRON
crl-13775	4	12	much	much	ADJ
crl-13775	4	13	of	of	ADP
crl-13775	4	14	the	the	DET
crl-13775	4	15	earnest	earnest	ADJ
crl-13775	4	16	discussion	discussion	NOUN
crl-13775	4	17	about	about	ADP
crl-13775	4	18	the	the	DET
crl-13775	4	19	virtues	virtue	NOUN
crl-13775	4	20	of	of	ADP
crl-13775	4	21	"	"	PUNCT
crl-13775	4	22	zero	zero	NUM
crl-13775	4	23	-	-	PUNCT
crl-13775	4	24	base	base	NOUN
crl-13775	4	25	budgeting	budgeting	NOUN
crl-13775	4	26	"	"	PUNCT
crl-13775	4	27	(	(	PUNCT
crl-13775	4	28	zbb	zbb	PROPN
crl-13775	4	29	)	)	PUNCT
crl-13775	4	30	,	,	PUNCT
crl-13775	4	31	that	that	SCONJ
crl-13775	4	32	much	much	ADV
crl-13775	4	33	-	-	PUNCT
crl-13775	4	34	heralded	herald	VERB
crl-13775	4	35	1970s	1970s	NUM
crl-13775	4	36	tool	tool	NOUN
crl-13775	4	37	of	of	ADP
crl-13775	4	38	budgetary	budgetary	ADJ
crl-13775	4	39	analysis	analysis	NOUN
crl-13775	4	40	and	and	CCONJ
crl-13775	4	41	control	control	NOUN
crl-13775	4	42	.	.	PUNCT
crl-13775	5	1	but	but	CCONJ
crl-13775	5	2	is	be	AUX
crl-13775	5	3	there	there	PRON
crl-13775	5	4	yet	yet	ADV
crl-13775	5	5	value	value	NOUN
crl-13775	5	6	to	to	PART
crl-13775	5	7	be	be	AUX
crl-13775	5	8	found	find	VERB
crl-13775	5	9	in	in	ADP
crl-13775	5	10	zbb	zbb	PROPN
crl-13775	5	11	?	?	PUNCT
crl-13775	6	1	what	what	PRON
crl-13775	6	2	elements	element	NOUN
crl-13775	6	3	,	,	PUNCT
crl-13775	6	4	what	what	DET
crl-13775	6	5	concepts	concept	NOUN
crl-13775	6	6	,	,	PUNCT
crl-13775	6	7	what	what	DET
crl-13775	6	8	ideas	idea	NOUN
crl-13775	6	9	embodied	embody	VERB
crl-13775	6	10	in	in	ADP
crl-13775	6	11	zbb	zbb	NOUN
crl-13775	6	12	might	might	AUX
crl-13775	6	13	be	be	AUX
crl-13775	6	14	of	of	ADP
crl-13775	6	15	continuing	continue	VERB
crl-13775	6	16	use	use	NOUN
crl-13775	6	17	to	to	ADP
crl-13775	6	18	libraries	library	NOUN
crl-13775	6	19	and	and	CCONJ
crl-13775	6	20	other	other	ADJ
crl-13775	6	21	service	service	NOUN
crl-13775	6	22	organizations	organization	NOUN
crl-13775	6	23	facing	face	VERB
crl-13775	6	24	the	the	DET
crl-13775	6	25	budget	budget	NOUN
crl-13775	6	26	-	-	PUNCT
crl-13775	6	27	cutting	cut	VERB
crl-13775	6	28	demands	demand	NOUN
crl-13775	6	29	of	of	ADP
crl-13775	6	30	the	the	DET
crl-13775	6	31	1980s	1980	NOUN
crl-13775	6	32	?	?	PUNCT
crl-13775	7	1	how	how	SCONJ
crl-13775	7	2	might	might	AUX
crl-13775	7	3	library	library	VERB
crl-13775	7	4	administrators	administrator	NOUN
crl-13775	7	5	assess	assess	VERB
crl-13775	7	6	zbb	zbb	NOUN
crl-13775	7	7	now	now	ADV
crl-13775	7	8	?	?	PUNCT
crl-13775	8	1	as	as	ADP
crl-13775	8	2	with	with	ADP
crl-13775	8	3	so	so	ADV
crl-13775	8	4	many	many	ADJ
crl-13775	8	5	other	other	ADJ
crl-13775	8	6	issues	issue	NOUN
crl-13775	8	7	,	,	PUNCT
crl-13775	8	8	the	the	DET
crl-13775	8	9	library	library	NOUN
crl-13775	8	10	manager	manager	NOUN
crl-13775	8	11	might	might	AUX
crl-13775	8	12	well	well	ADV
crl-13775	8	13	first	first	ADV
crl-13775	8	14	turn	turn	VERB
crl-13775	8	15	to	to	ADP
crl-13775	8	16	the	the	DET
crl-13775	8	17	work	work	NOUN
crl-13775	8	18	of	of	ADP
crl-13775	8	19	peter	peter	PROPN
crl-13775	8	20	drucker	drucker	PROPN
crl-13775	8	21	to	to	PART
crl-13775	8	22	gain	gain	VERB
crl-13775	8	23	a	a	DET
crl-13775	8	24	better	well	ADJ
crl-13775	8	25	perspective	perspective	NOUN
crl-13775	8	26	,	,	PUNCT
crl-13775	8	27	to	to	PART
crl-13775	8	28	find	find	VERB
crl-13775	8	29	a	a	DET
crl-13775	8	30	framework	framework	NOUN
crl-13775	8	31	within	within	ADP
crl-13775	8	32	which	which	PRON
crl-13775	8	33	zbb	zbb	NOUN
crl-13775	8	34	may	may	AUX
crl-13775	8	35	be	be	AUX
crl-13775	8	36	examined	examine	VERB
crl-13775	8	37	.	.	PUNCT
crl-13775	9	1	drucker	drucker	NOUN
crl-13775	9	2	observes	observe	VERB
crl-13775	9	3	that	that	SCONJ
crl-13775	9	4	"	"	PUNCT
crl-13775	9	5	few	few	ADJ
crl-13775	9	6	managers	manager	NOUN
crl-13775	9	7	attempt	attempt	VERB
crl-13775	9	8	to	to	PART
crl-13775	9	9	think	think	VERB
crl-13775	9	10	through	through	ADP
crl-13775	9	11	the	the	DET
crl-13775	9	12	changed	change	VERB
crl-13775	9	13	circumstances	circumstance	NOUN
crl-13775	9	14	in	in	ADP
crl-13775	9	15	which	which	PRON
crl-13775	9	16	they	they	PRON
crl-13775	9	17	operate	operate	VERB
crl-13775	9	18	.	.	PUNCT
crl-13775	10	1	most	most	ADJ
crl-13775	10	2	believe	believe	VERB
crl-13775	10	3	that	that	SCONJ
crl-13775	10	4	all	all	PRON
crl-13775	10	5	that	that	PRON
crl-13775	10	6	is	be	AUX
crl-13775	10	7	required	require	VERB
crl-13775	10	8	is	be	AUX
crl-13775	10	9	to	to	PART
crl-13775	10	10	run	run	VERB
crl-13775	10	11	harder	hard	ADV
crl-13775	10	12	and	and	CCONJ
crl-13775	10	13	to	to	PART
crl-13775	10	14	raise	raise	VERB
crl-13775	10	15	more	more	ADJ
crl-13775	10	16	money	money	NOUN
crl-13775	10	17	.	.	PUNCT
crl-13775	10	18	"	"	PUNCT
crl-13775	10	19	including	include	VERB
crl-13775	10	20	librarians	librarian	NOUN
crl-13775	10	21	in	in	ADP
crl-13775	10	22	his	his	PRON
crl-13775	10	23	audience	audience	NOUN
crl-13775	10	24	,	,	PUNCT
crl-13775	10	25	drucker	drucker	NOUN
crl-13775	10	26	asserts	assert	VERB
crl-13775	10	27	that	that	SCONJ
crl-13775	10	28	the	the	DET
crl-13775	10	29	manager	manager	NOUN
crl-13775	10	30	"	"	PUNCT
crl-13775	10	31	must	must	AUX
crl-13775	10	32	constantly	constantly	ADV
crl-13775	10	33	ask	ask	VERB
crl-13775	10	34	the	the	DET
crl-13775	10	35	1	1	NUM
crl-13775	10	36	unpopular	unpopular	ADJ
crl-13775	10	37	question	question	NOUN
crl-13775	10	38	:	:	PUNCT
crl-13775	10	39	'	'	PUNCT
crl-13775	10	40	knowing	know	VERB
crl-13775	10	41	what	what	PRON
crl-13775	10	42	we	we	PRON
crl-13775	10	43	now	now	ADV
crl-13775	10	44	know	know	VERB
crl-13775	10	45	,	,	PUNCT
crl-13775	10	46	would	would	AUX
crl-13775	10	47	we	we	PRON
crl-13775	10	48	get	get	VERB
crl-13775	10	49	into	into	ADP
crl-13775	10	50	this	this	DET
crl-13775	10	51	activity	activity	NOUN
crl-13775	10	52	,	,	PUNCT
crl-13775	10	53	this	this	DET
crl-13775	10	54	service	service	NOUN
crl-13775	10	55	,	,	PUNCT
crl-13775	10	56	this	this	DET
crl-13775	10	57	effort	effort	NOUN
crl-13775	10	58	if	if	SCONJ
crl-13775	10	59	we	we	PRON
crl-13775	10	60	were	be	AUX
crl-13775	10	61	not	not	PART
crl-13775	10	62	already	already	ADV
crl-13775	10	63	in	in	ADP
crl-13775	10	64	it	it	PRON
crl-13775	10	65	?	?	PUNCT
crl-13775	10	66	'	'	PUNCT
crl-13775	10	67	:	:	PUNCT
crl-13775	10	68	·	·	PUNCT
crl-13775	10	69	drucker	drucker	NOUN
crl-13775	10	70	's	's	PART
crl-13775	10	71	instruction	instruction	NOUN
crl-13775	10	72	to	to	ADP
crl-13775	10	73	any	any	DET
crl-13775	10	74	manager	manager	NOUN
crl-13775	10	75	who	who	PRON
crl-13775	10	76	answers	answer	VERB
crl-13775	10	77	in	in	ADP
crl-13775	10	78	the	the	DET
crl-13775	10	79	negative	negative	ADJ
crl-13775	10	80	is	be	AUX
crl-13775	10	81	clear	clear	ADJ
crl-13775	10	82	and	and	CCONJ
crl-13775	10	83	to	to	ADP
crl-13775	10	84	the	the	DET
crl-13775	10	85	point	point	NOUN
crl-13775	10	86	:	:	PUNCT
crl-13775	10	87	"	"	PUNCT
crl-13775	10	88	he	he	PRON
crl-13775	10	89	should	should	AUX
crl-13775	10	90	find	find	VERB
crl-13775	10	91	a	a	DET
crl-13775	10	92	way	way	NOUN
crl-13775	10	93	to	to	PART
crl-13775	10	94	get	get	VERB
crl-13775	10	95	out	out	ADP
crl-13775	10	96	of	of	ADP
crl-13775	10	97	that	that	DET
crl-13775	10	98	service	service	NOUN
crl-13775	10	99	as	as	ADV
crl-13775	10	100	quickly	quickly	ADV
crl-13775	10	101	as	as	ADP
crl-13775	10	102	possible	possible	ADJ
crl-13775	10	103	.	.	PUNCT
crl-13775	11	1	at	at	ADP
crl-13775	11	2	the	the	DET
crl-13775	11	3	very	very	ADV
crl-13775	11	4	least	least	ADJ
crl-13775	11	5	,	,	PUNCT
crl-13775	11	6	he	he	PRON
crl-13775	11	7	should	should	AUX
crl-13775	11	8	ask	ask	VERB
crl-13775	11	9	himself	himself	PRON
crl-13775	11	10	how	how	SCONJ
crl-13775	11	11	methods	method	NOUN
crl-13775	11	12	should	should	AUX
crl-13775	11	13	be	be	AUX
crl-13775	11	14	changed	change	VERB
crl-13775	11	15	to	to	PART
crl-13775	11	16	accomplish	accomplish	VERB
crl-13775	11	17	what	what	PRON
crl-13775	11	18	his	his	PRON
crl-13775	11	19	william	william	PROPN
crl-13775	11	20	]	]	PUNCT
crl-13775	11	21	.	.	PUNCT
crl-13775	12	1	crowe	crowe	NOUN
crl-13775	12	2	is	be	AUX
crl-13775	12	3	assistant	assistant	ADJ
crl-13775	12	4	.	.	PUNCT
crl-13775	13	1	to	to	ADP
crl-13775	13	2	the	the	DET
crl-13775	13	3	director	director	NOUN
crl-13775	13	4	,	,	PUNCT
crl-13775	13	5	university	university	NOUN
crl-13775	13	6	libraries	library	NOUN
crl-13775	13	7	,	,	PUNCT
crl-13775	13	8	ohio	ohio	PROPN
crl-13775	13	9	state	state	PROPN
crl-13775	13	10	university	university	PROPN
crl-13775	13	11	.	.	PUNCT
crl-13775	14	1	-institution	-institution	NOUN
crl-13775	14	2	originally	originally	ADV
crl-13775	14	3	set	set	VERB
crl-13775	14	4	out	out	ADP
crl-13775	14	5	to	to	PART
crl-13775	14	6	accomplish	accomplish	VERB
crl-13775	14	7	.	.	PUNCT
crl-13775	14	8	"	"	PUNCT
crl-13775	15	1	1	1	NUM
crl-13775	15	2	in	in	ADP
crl-13775	15	3	the	the	DET
crl-13775	15	4	same	same	ADJ
crl-13775	15	5	vein	vein	NOUN
crl-13775	15	6	,	,	PUNCT
crl-13775	15	7	herbert	herbert	PROPN
crl-13775	15	8	white	white	PROPN
crl-13775	15	9	's	's	PART
crl-13775	15	10	advice	advice	NOUN
crl-13775	15	11	to	to	ADP
crl-13775	15	12	librarians	librarian	NOUN
crl-13775	15	13	of	of	ADP
crl-13775	15	14	the	the	DET
crl-13775	15	15	1970s	1970	NOUN
crl-13775	15	16	and	and	CCONJ
crl-13775	15	17	1980s	1980	NOUN
crl-13775	15	18	to	to	PART
crl-13775	15	19	"	"	PUNCT
crl-13775	15	20	take	take	VERB
crl-13775	15	21	increasingly	increasingly	ADV
crl-13775	15	22	hard	hard	ADJ
crl-13775	15	23	looks	look	NOUN
crl-13775	15	24	at	at	ADP
crl-13775	15	25	the	the	DET
crl-13775	15	26	tasks	task	NOUN
crl-13775	15	27	we	we	PRON
crl-13775	15	28	perform	perform	VERB
crl-13775	15	29	,	,	PUNCT
crl-13775	15	30	the	the	DET
crl-13775	15	31	services	service	NOUN
crl-13775	15	32	we	we	PRON
crl-13775	15	33	provide	provide	VERB
crl-13775	15	34	,	,	PUNCT
crl-13775	15	35	the	the	DET
crl-13775	15	36	materials	material	NOUN
crl-13775	15	37	we	we	PRON
crl-13775	15	38	acquire	acquire	VERB
crl-13775	15	39	.	.	PUNCT
crl-13775	15	40	.	.	PUNCT
crl-13775	16	1	.	.	PUNCT
crl-13775	17	1	using	use	VERB
crl-13775	17	2	advanced	advanced	ADJ
crl-13775	17	3	techniques	technique	NOUN
crl-13775	17	4	of	of	ADP
crl-13775	17	5	measurement	measurement	NOUN
crl-13775	17	6	and	and	CCONJ
crl-13775	17	7	cost	cost	NOUN
crl-13775	17	8	-	-	PUNCT
crl-13775	17	9	effectiveness	effectiveness	NOUN
crl-13775	17	10	evaluation	evaluation	NOUN
crl-13775	17	11	,	,	PUNCT
crl-13775	17	12	"	"	PUNCT
crl-13775	17	13	admits	admit	VERB
crl-13775	17	14	to	to	ADP
crl-13775	17	15	the	the	DET
crl-13775	17	16	pain	pain	NOUN
crl-13775	17	17	,	,	PUNCT
crl-13775	17	18	but	but	CCONJ
crl-13775	17	19	stresses	stress	VERB
crl-13775	17	20	the	the	DET
crl-13775	17	21	opportunities	opportunity	NOUN
crl-13775	17	22	,	,	PUNCT
crl-13775	17	23	that	that	SCONJ
crl-13775	17	24	"	"	PUNCT
crl-13775	17	25	strong	strong	ADJ
crl-13775	17	26	management	management	NOUN
crl-13775	17	27	[	[	X
crl-13775	17	28	and	and	CCONJ
crl-13775	17	29	]	]	X
crl-13775	17	30	intense	intense	ADJ
crl-13775	17	31	critical	critical	ADJ
crl-13775	17	32	examination	examination	NOUN
crl-13775	17	33	"	"	PUNCT
crl-13775	17	34	offer	offer	NOUN
crl-13775	17	35	.	.	PUNCT
crl-13775	18	1	2	2	NUM
crl-13775	18	2	for	for	ADP
crl-13775	18	3	library	library	NOUN
crl-13775	18	4	administrators	administrator	NOUN
crl-13775	18	5	to	to	PART
crl-13775	18	6	act	act	VERB
crl-13775	18	7	on	on	ADP
crl-13775	18	8	the	the	DET
crl-13775	18	9	advice	advice	NOUN
crl-13775	18	10	offered	offer	VERB
crl-13775	18	11	by	by	ADP
crl-13775	18	12	drucker	drucker	NOUN
crl-13775	18	13	and	and	CCONJ
crl-13775	18	14	white	white	ADJ
crl-13775	18	15	,	,	PUNCT
crl-13775	18	16	they	they	PRON
crl-13775	18	17	must	must	AUX
crl-13775	18	18	know	know	VERB
crl-13775	18	19	with	with	ADP
crl-13775	18	20	some	some	DET
crl-13775	18	21	confidence	confidence	NOUN
crl-13775	18	22	what	what	PRON
crl-13775	18	23	the	the	DET
crl-13775	18	24	library	library	NOUN
crl-13775	18	25	is	be	AUX
crl-13775	18	26	doing	do	VERB
crl-13775	18	27	,	,	PUNCT
crl-13775	18	28	be	be	AUX
crl-13775	18	29	able	able	ADJ
crl-13775	18	30	to	to	PART
crl-13775	18	31	determine	determine	VERB
crl-13775	18	32	the	the	DET
crl-13775	18	33	costs	cost	NOUN
crl-13775	18	34	of	of	ADP
crl-13775	18	35	the	the	DET
crl-13775	18	36	library	library	NOUN
crl-13775	18	37	's	's	PART
crl-13775	18	38	activities	activity	NOUN
crl-13775	18	39	,	,	PUNCT
crl-13775	18	40	have	have	VERB
crl-13775	18	41	methods	method	NOUN
crl-13775	18	42	to	to	PART
crl-13775	18	43	evaluate	evaluate	VERB
crl-13775	18	44	how	how	SCONJ
crl-13775	18	45	well	well	ADV
crl-13775	18	46	those	those	DET
crl-13775	18	47	activities	activity	NOUN
crl-13775	18	48	correspond	correspond	VERB
crl-13775	18	49	to	to	ADP
crl-13775	18	50	the	the	DET
crl-13775	18	51	expressed	express	VERB
crl-13775	18	52	priorities	priority	NOUN
crl-13775	18	53	of	of	ADP
crl-13775	18	54	the	the	DET
crl-13775	18	55	library	library	NOUN
crl-13775	18	56	,	,	PUNCT
crl-13775	18	57	and	and	CCONJ
crl-13775	18	58	then	then	ADV
crl-13775	18	59	work	work	VERB
crl-13775	18	60	to	to	PART
crl-13775	18	61	develop	develop	VERB
crl-13775	18	62	means	mean	NOUN
crl-13775	18	63	to	to	PART
crl-13775	18	64	effect	effect	VERB
crl-13775	18	65	any	any	DET
crl-13775	18	66	needed	need	VERB
crl-13775	18	67	changes	change	NOUN
crl-13775	18	68	by	by	ADP
crl-13775	18	69	reallocating	reallocate	VERB
crl-13775	18	70	the	the	DET
crl-13775	18	71	library	library	NOUN
crl-13775	18	72	's	's	PART
crl-13775	18	73	resources	resource	NOUN
crl-13775	18	74	.	.	PUNCT
crl-13775	19	1	these	these	PRON
crl-13775	19	2	are	be	AUX
crl-13775	19	3	of	of	ADP
crl-13775	19	4	course	course	NOUN
crl-13775	19	5	the	the	DET
crl-13775	19	6	basic	basic	ADJ
crl-13775	19	7	components	component	NOUN
crl-13775	19	8	of	of	ADP
crl-13775	19	9	any	any	DET
crl-13775	19	10	well	well	ADV
crl-13775	19	11	-	-	PUNCT
crl-13775	19	12	ordered	order	VERB
crl-13775	19	13	management	management	NOUN
crl-13775	19	14	program	program	NOUN
crl-13775	19	15	of	of	ADP
crl-13775	19	16	analysis	analysis	NOUN
crl-13775	19	17	,	,	PUNCT
crl-13775	19	18	planning	planning	NOUN
crl-13775	19	19	,	,	PUNCT
crl-13775	19	20	program	program	NOUN
crl-13775	19	21	execution	execution	NOUN
crl-13775	19	22	,	,	PUNCT
crl-13775	19	23	and	and	CCONJ
crl-13775	19	24	evaluation	evaluation	NOUN
crl-13775	19	25	.	.	PUNCT
crl-13775	20	1	at	at	ADP
crl-13775	20	2	the	the	DET
crl-13775	20	3	center	center	NOUN
crl-13775	20	4	of	of	ADP
crl-13775	20	5	.this	.this	DET
crl-13775	20	6	management	management	NOUN
crl-13775	20	7	process	process	NOUN
crl-13775	20	8	must	must	AUX
crl-13775	20	9	be	be	AUX
crl-13775	20	10	the	the	DET
crl-13775	20	11	budget	budget	NOUN
crl-13775	20	12	,	,	PUNCT
crl-13775	20	13	the	the	DET
crl-13775	20	14	vehicle	vehicle	NOUN
crl-13775	20	15	that	that	PRON
crl-13775	20	16	brings	bring	VERB
crl-13775	20	17	together	together	ADV
crl-13775	20	18	and	and	CCONJ
crl-13775	20	19	displays	display	VERB
crl-13775	20	20	much	much	ADJ
crl-13775	20	21	of	of	ADP
crl-13775	20	22	the	the	DET
crl-13775	20	23	information	information	NOUN
crl-13775	20	24	required	require	VERB
crl-13775	20	25	both	both	PRON
crl-13775	20	26	to	to	PART
crl-13775	20	27	analyze	analyze	VERB
crl-13775	20	28	and	and	CCONJ
crl-13775	20	29	evaluate	evaluate	VERB
crl-13775	20	30	the	the	DET
crl-13775	20	31	library	library	NOUN
crl-13775	20	32	's	's	PART
crl-13775	20	33	operations	operation	NOUN
crl-13775	20	34	and	and	CCONJ
crl-13775	20	35	to	to	PART
crl-13775	20	36	make	make	VERB
crl-13775	20	37	decisions	decision	NOUN
crl-13775	20	38	about	about	ADP
crl-13775	20	39	the	the	DET
crl-13775	20	40	future	future	ADJ
crl-13775	20	41	direction	direction	NOUN
crl-13775	20	42	of	of	ADP
crl-13775	20	43	the	the	DET
crl-13775	20	44	organization	organization	NOUN
crl-13775	20	45	.	.	PUNCT
crl-13775	21	1	whatever	whatever	DET
crl-13775	21	2	form	form	NOUN
crl-13775	21	3	or	or	CCONJ
crl-13775	21	4	structure	structure	NOUN
crl-13775	21	5	of	of	ADP
crl-13775	21	6	budgetary	budgetary	ADJ
crl-13775	21	7	system	system	NOUN
crl-13775	21	8	is	be	AUX
crl-13775	21	9	used	use	VERB
crl-13775	21	10	by	by	ADP
crl-13775	21	11	a	a	DET
crl-13775	21	12	library	library	NOUN
crl-13775	21	13	,	,	PUNCT
crl-13775	21	14	indeed	indeed	ADV
crl-13775	21	15	any	any	DET
crl-13775	21	16	organization	organization	NOUN
crl-13775	21	17	,	,	PUNCT
crl-13775	21	18	it	it	PRON
crl-13775	21	19	must	must	AUX
crl-13775	21	20	,	,	PUNCT
crl-13775	21	21	therefore	therefore	ADV
crl-13775	21	22	,	,	PUNCT
crl-13775	21	23	meet	meet	VERB
crl-13775	21	24	one	one	NUM
crl-13775	21	25	critical	critical	ADJ
crl-13775	21	26	test	test	NOUN
crl-13775	21	27	:	:	PUNCT
crl-13775	21	28	does	do	AUX
crl-13775	21	29	it	it	PRON
crl-13775	21	30	provide	provide	VERB
crl-13775	21	31	timely	timely	ADJ
crl-13775	21	32	information	information	NOUN
crl-13775	21	33	of	of	ADP
crl-13775	21	34	adequate	adequate	ADJ
crl-13775	21	35	quality	quality	NOUN
crl-13775	21	36	and	and	CCONJ
crl-13775	21	37	sufficient	sufficient	ADJ
crl-13775	21	38	detail	detail	NOUN
crl-13775	21	39	needed	need	VERB
crl-13775	21	40	by	by	ADP
crl-13775	21	41	the	the	DET
crl-13775	21	42	people	people	NOUN
crl-13775	21	43	who	who	PRON
crl-13775	21	44	make	make	VERB
crl-13775	21	45	and	and	CCONJ
crl-13775	21	46	execute	execute	VERB
crl-13775	21	47	policy	policy	NOUN
crl-13775	21	48	?	?	PUNCT
crl-13775	22	1	i	i	PRON
crl-13775	22	2	41	41	NUM
crl-13775	22	3	48	48	NUM
crl-13775	22	4	i	i	PROPN
crl-13775	22	5	college	college	PROPN
crl-13775	22	6	&	&	CCONJ
crl-13775	22	7	research	research	PROPN
crl-13775	22	8	libraries	library	NOUN
crl-13775	22	9	•	•	VERB
crl-13775	22	10	january	january	PROPN
crl-13775	22	11	1982	1982	NUM
crl-13775	22	12	toward	toward	ADP
crl-13775	22	13	this	this	DET
crl-13775	22	14	end	end	NOUN
crl-13775	22	15	,	,	PUNCT
crl-13775	22	16	government	government	NOUN
crl-13775	22	17	and	and	CCONJ
crl-13775	22	18	business	business	NOUN
crl-13775	22	19	have	have	AUX
crl-13775	22	20	been	be	AUX
crl-13775	22	21	subject	subject	ADJ
crl-13775	22	22	to	to	ADP
crl-13775	22	23	several	several	ADJ
crl-13775	22	24	waves	wave	NOUN
crl-13775	22	25	of	of	ADP
crl-13775	22	26	budgetary	budgetary	ADJ
crl-13775	22	27	/	/	SYM
crl-13775	22	28	management	management	NOUN
crl-13775	22	29	theory	theory	NOUN
crl-13775	22	30	since	since	SCONJ
crl-13775	22	31	the	the	DET
crl-13775	22	32	1930s	1930s	NUM
crl-13775	22	33	:	:	PUNCT
crl-13775	22	34	performance	performance	NOUN
crl-13775	22	35	budgeting	budgeting	NOUN
crl-13775	22	36	,	,	PUNCT
crl-13775	22	37	program	program	NOUN
crl-13775	22	38	budgeting	budgeting	NOUN
crl-13775	22	39	,	,	PUNCT
crl-13775	22	40	ppbs	ppb	NOUN
crl-13775	22	41	(	(	PUNCT
crl-13775	22	42	planning	planning	NOUN
crl-13775	22	43	,	,	PUNCT
crl-13775	22	44	programming	programming	NOUN
crl-13775	22	45	,	,	PUNCT
crl-13775	22	46	and	and	CCONJ
crl-13775	22	47	budgeting	budgeting	NOUN
crl-13775	22	48	system	system	NOUN
crl-13775	22	49	)	)	PUNCT
crl-13775	22	50	,	,	PUNCT
crl-13775	22	51	and	and	CCONJ
crl-13775	22	52	,	,	PUNCT
crl-13775	22	53	most	most	ADV
crl-13775	22	54	recently	recently	ADV
crl-13775	22	55	,	,	PUNCT
crl-13775	22	56	zbb	zbb	PROPN
crl-13775	22	57	.	.	PUNCT
crl-13775	23	1	these	these	DET
crl-13775	23	2	systems	system	NOUN
crl-13775	23	3	all	all	PRON
crl-13775	23	4	share	share	VERB
crl-13775	23	5	an	an	DET
crl-13775	23	6	over	over	ADV
crl-13775	23	7	arching	arch	VERB
crl-13775	23	8	objective	objective	NOUN
crl-13775	23	9	:	:	PUNCT
crl-13775	23	10	to	to	PART
crl-13775	23	11	assist	assist	VERB
crl-13775	23	12	managers	manager	NOUN
crl-13775	23	13	in	in	ADP
crl-13775	23	14	building	build	VERB
crl-13775	23	15	a	a	DET
crl-13775	23	16	rational	rational	ADJ
crl-13775	23	17	budgeting	budgeting	NOUN
crl-13775	23	18	structure	structure	NOUN
crl-13775	23	19	to	to	PART
crl-13775	23	20	replace	replace	VERB
crl-13775	23	21	what	what	PRON
crl-13775	23	22	has	have	AUX
crl-13775	23	23	often	often	ADV
crl-13775	23	24	appeared	appear	VERB
crl-13775	23	25	to	to	PART
crl-13775	23	26	be	be	AUX
crl-13775	23	27	a	a	DET
crl-13775	23	28	highly	highly	ADV
crl-13775	23	29	confused	confused	ADJ
crl-13775	23	30	,	,	PUNCT
crl-13775	23	31	unreasoned	unreasoned	ADJ
crl-13775	23	32	(	(	PUNCT
crl-13775	23	33	i.e.	i.e.	X
crl-13775	23	34	,	,	PUNCT
crl-13775	23	35	"	"	PUNCT
crl-13775	23	36	political	political	ADJ
crl-13775	23	37	"	"	PUNCT
crl-13775	23	38	)	)	PUNCT
crl-13775	23	39	process	process	NOUN
crl-13775	23	40	for	for	ADP
crl-13775	23	41	organizational	organizational	ADJ
crl-13775	23	42	decision	decision	NOUN
crl-13775	23	43	making	making	NOUN
crl-13775	23	44	.	.	PUNCT
crl-13775	24	1	the	the	DET
crl-13775	24	2	impact	impact	NOUN
crl-13775	24	3	of	of	ADP
crl-13775	24	4	these	these	DET
crl-13775	24	5	systems	system	NOUN
crl-13775	24	6	on	on	ADP
crl-13775	24	7	libraries	library	NOUN
crl-13775	24	8	in	in	ADP
crl-13775	24	9	the	the	DET
crl-13775	24	10	united	united	PROPN
crl-13775	24	11	states	states	PROPN
crl-13775	24	12	has	have	AUX
crl-13775	24	13	not	not	PART
crl-13775	24	14	so	so	ADV
crl-13775	24	15	much	much	ADV
crl-13775	24	16	been	be	AUX
crl-13775	24	17	one	one	NUM
crl-13775	24	18	-	-	PUNCT
crl-13775	24	19	of	of	ADP
crl-13775	24	20	wholesale	wholesale	ADJ
crl-13775	24	21	adoption	adoption	NOUN
crl-13775	24	22	,	,	PUNCT
crl-13775	24	23	but	but	CCONJ
crl-13775	24	24	in	in	ADP
crl-13775	24	25	many	many	ADJ
crl-13775	24	26	instances	instance	NOUN
crl-13775	24	27	the	the	DET
crl-13775	24	28	adaptation	adaptation	NOUN
crl-13775	24	29	of	of	ADP
crl-13775	24	30	some	some	PRON
crl-13775	24	31	of	of	ADP
crl-13775	24	32	the	the	DET
crl-13775	24	33	tools	tool	NOUN
crl-13775	24	34	and	and	CCONJ
crl-13775	24	35	techniques	technique	NOUN
crl-13775	24	36	employed	employ	VERB
crl-13775	24	37	by	by	ADP
crl-13775	24	38	these	these	DET
crl-13775	24	39	systems	system	NOUN
crl-13775	24	40	.	.	PUNCT
crl-13775	25	1	cost	cost	NOUN
crl-13775	25	2	-	-	PUNCT
crl-13775	25	3	analysis	analysis	NOUN
crl-13775	25	4	and	and	CCONJ
crl-13775	25	5	system	system	NOUN
crl-13775	25	6	analysis	analysis	NOUN
crl-13775	25	7	,	,	PUNCT
crl-13775	25	8	for	for	ADP
crl-13775	25	9	example	example	NOUN
crl-13775	25	10	,	,	PUNCT
crl-13775	25	11	are	be	AUX
crl-13775	25	12	management	management	NOUN
crl-13775	25	13	tools	tool	NOUN
crl-13775	25	14	often	often	ADV
crl-13775	25	15	cited	cite	VERB
crl-13775	25	16	in	in	ADP
crl-13775	25	17	the	the	DET
crl-13775	25	18	literature	literature	NOUN
crl-13775	25	19	of	of	ADP
crl-13775	25	20	library	library	PROPN
crl-13775	25	21	management	management	NOUN
crl-13775	25	22	and	and	CCONJ
crl-13775	25	23	are	be	AUX
crl-13775	25	24	now	now	ADV
crl-13775	25	25	familiar	familiar	ADJ
crl-13775	25	26	to	to	ADP
crl-13775	25	27	many	many	ADJ
crl-13775	25	28	library	library	NOUN
crl-13775	25	29	administrators	administrator	NOUN
crl-13775	25	30	.	.	PUNCT
crl-13775	26	1	zbb	zbb	PROPN
crl-13775	26	2	has	have	AUX
crl-13775	26	3	only	only	ADV
crl-13775	26	4	recently	recently	ADV
crl-13775	26	5	been	be	AUX
crl-13775	26	6	discussed	discuss	VERB
crl-13775	26	7	in	in	ADP
crl-13775	26	8	any	any	DET
crl-13775	26	9	depth	depth	NOUN
crl-13775	26	10	in	in	ADP
crl-13775	26	11	library	library	NOUN
crl-13775	26	12	-	-	PUNCT
crl-13775	26	13	related	relate	VERB
crl-13775	26	14	literature	literature	NOUN
crl-13775	26	15	.	.	PUNCT
crl-13775	27	1	indeed	indeed	ADV
crl-13775	27	2	,	,	PUNCT
crl-13775	27	3	martin	martin	PROPN
crl-13775	27	4	's	's	PART
crl-13775	27	5	budgetary	budgetary	ADJ
crl-13775	27	6	control	control	NOUN
crl-13775	27	7	in	in	ADP
crl-13775	27	8	academic	academic	ADJ
crl-13775	27	9	libraries	library	NOUN
crl-13775	27	10	(	(	PUNCT
crl-13775	27	11	1978	1978	NUM
crl-13775	27	12	)	)	PUNCT
crl-13775	27	13	makes	make	VERB
crl-13775	27	14	only	only	ADV
crl-13775	27	15	passing	pass	VERB
crl-13775	27	16	reference	reference	NOUN
crl-13775	27	17	to	to	ADP
crl-13775	27	18	the	the	DET
crl-13775	27	19	subject	subject	NOUN
crl-13775	27	20	.	.	PUNCT
crl-13775	28	1	3	3	NUM
crl-13775	28	2	charles	charles	PROPN
crl-13775	28	3	w.	w.	PROPN
crl-13775	28	4	sargent	sargent	PROPN
crl-13775	28	5	,	,	PUNCT
crl-13775	28	6	in	in	ADP
crl-13775	28	7	the	the	DET
crl-13775	28	8	january	january	PROPN
crl-13775	28	9	1978	1978	NUM
crl-13775	28	10	issue	issue	NOUN
crl-13775	28	11	of	of	ADP
crl-13775	28	12	the	the	DET
crl-13775	28	13	bulletin	bulletin	NOUN
crl-13775	28	14	of	of	ADP
crl-13775	28	15	the	the	DET
crl-13775	28	16	medical	medical	PROPN
crl-13775	28	17	library	library	PROPN
crl-13775	28	18	association	association	PROPN
crl-13775	28	19	,	,	PUNCT
crl-13775	28	20	provides	provide	VERB
crl-13775	28	21	a	a	DET
crl-13775	28	22	very	very	ADV
crl-13775	28	23	basic	basic	ADJ
crl-13775	28	24	description	description	NOUN
crl-13775	28	25	of	of	ADP
crl-13775	28	26	zbb	zbb	PROPN
crl-13775	28	27	and	and	CCONJ
crl-13775	28	28	its	its	PRON
crl-13775	28	29	hypothetical	hypothetical	ADJ
crl-13775	28	30	application	application	NOUN
crl-13775	28	31	in	in	ADP
crl-13775	28	32	a	a	DET
crl-13775	28	33	library	library	NOUN
crl-13775	28	34	,	,	PUNCT
crl-13775	28	35	but	but	CCONJ
crl-13775	28	36	he	he	PRON
crl-13775	28	37	does	do	AUX
crl-13775	28	38	not	not	PART
crl-13775	28	39	discuss	discuss	VERB
crl-13775	28	40	at	at	ADP
crl-13775	28	41	any	any	DET
crl-13775	28	42	length	length	NOUN
crl-13775	28	43	the	the	DET
crl-13775	28	44	possible	possible	ADJ
crl-13775	28	45	organizational	organizational	ADJ
crl-13775	28	46	consequences	consequence	NOUN
crl-13775	28	47	for	for	ADP
crl-13775	28	48	a	a	DET
crl-13775	28	49	library	library	NOUN
crl-13775	28	50	that	that	PRON
crl-13775	28	51	might	might	AUX
crl-13775	28	52	adopt	adopt	VERB
crl-13775	28	53	zbb	zbb	PROPN
crl-13775	28	54	.	.	PUNCT
crl-13775	29	1	4	4	NUM
crl-13775	29	2	an	an	DET
crl-13775	29	3	effort	effort	NOUN
crl-13775	29	4	at	at	ADP
crl-13775	29	5	implementing	implement	VERB
crl-13775	29	6	the	the	DET
crl-13775	29	7	terminology	terminology	NOUN
crl-13775	29	8	and	and	CCONJ
crl-13775	29	9	display	display	NOUN
crl-13775	29	10	format	format	NOUN
crl-13775	29	11	of	of	ADP
crl-13775	29	12	zbb	zbb	PROPN
crl-13775	29	13	(	(	PUNCT
crl-13775	29	14	although	although	SCONJ
crl-13775	29	15	not	not	PART
crl-13775	29	16	the	the	DET
crl-13775	29	17	process	process	NOUN
crl-13775	29	18	itself	itself	PRON
crl-13775	29	19	)	)	PUNCT
crl-13775	29	20	at	at	ADP
crl-13775	29	21	the	the	DET
crl-13775	29	22	lockwood	lockwood	NOUN
crl-13775	29	23	library	library	NOUN
crl-13775	29	24	of	of	ADP
crl-13775	29	25	the	the	DET
crl-13775	29	26	state	state	PROPN
crl-13775	29	27	university	university	PROPN
crl-13775	29	28	of	of	ADP
crl-13775	29	29	new	new	PROPN
crl-13775	29	30	york	york	PROPN
crl-13775	29	31	at	at	ADP
crl-13775	29	32	buffalo	buffalo	PROPN
crl-13775	29	33	was	be	AUX
crl-13775	29	34	reported	report	VERB
crl-13775	29	35	by	by	ADP
crl-13775	29	36	diane	diane	NOUN
crl-13775	29	37	c.	c.	PROPN
crl-13775	29	38	parker	parker	PROPN
crl-13775	29	39	and	and	CCONJ
crl-13775	29	40	eric	eric	PROPN
crl-13775	29	41	j.	j.	PROPN
crl-13775	29	42	carpenter	carpenter	PROPN
crl-13775	29	43	later	later	ADV
crl-13775	29	44	in	in	ADP
crl-13775	29	45	1978	1978	NUM
crl-13775	29	46	.	.	PUNCT
crl-13775	30	1	5	5	NUM
crl-13775	31	1	but	but	CCONJ
crl-13775	31	2	it	it	PRON
crl-13775	31	3	was	be	AUX
crl-13775	31	4	not	not	PART
crl-13775	31	5	until	until	ADP
crl-13775	31	6	1980	1980	NUM
crl-13775	31	7	that	that	SCONJ
crl-13775	31	8	the	the	DET
crl-13775	31	9	library	library	NOUN
crl-13775	31	10	literature	literature	NOUN
crl-13775	31	11	included	include	VERB
crl-13775	31	12	a	a	DET
crl-13775	31	13	book	book	NOUN
crl-13775	31	14	-	-	PUNCT
crl-13775	31	15	length	length	NOUN
crl-13775	31	16	compendium	compendium	NOUN
crl-13775	31	17	on	on	ADP
crl-13775	31	18	zbb	zbb	PROPN
crl-13775	31	19	,	,	PUNCT
crl-13775	31	20	ching	ching	NOUN
crl-13775	31	21	-	-	PUNCT
crl-13775	31	22	chih	chih	PROPN
crl-13775	31	23	chen	chen	PROPN
crl-13775	31	24	's	's	PART
crl-13775	31	25	zerobase	zerobase	PROPN
crl-13775	31	26	budgeting	budgeting	NOUN
crl-13775	31	27	in	in	ADP
crl-13775	31	28	library	library	NOUN
crl-13775	31	29	management	management	NOUN
crl-13775	31	30	:	:	PUNCT
crl-13775	31	31	a	a	DET
crl-13775	31	32	manual	manual	NOUN
crl-13775	31	33	for	for	ADP
crl-13775	31	34	librarians	librarian	NOUN
crl-13775	31	35	,	,	PUNCT
crl-13775	31	36	6	6	NUM
crl-13775	31	37	based	base	VERB
crl-13775	31	38	in	in	ADP
crl-13775	31	39	large	large	ADJ
crl-13775	31	40	part	part	NOUN
crl-13775	31	41	on	on	ADP
crl-13775	31	42	material	material	NOUN
crl-13775	31	43	covered	cover	VERB
crl-13775	31	44	by	by	ADP
crl-13775	31	45	the	the	DET
crl-13775	31	46	author	author	NOUN
crl-13775	31	47	during	during	ADP
crl-13775	31	48	institutes	institute	NOUN
crl-13775	31	49	offered	offer	VERB
crl-13775	31	50	on	on	ADP
crl-13775	31	51	zbb	zbb	NOUN
crl-13775	31	52	in	in	ADP
crl-13775	31	53	1978	1978	NUM
crl-13775	31	54	.	.	PUNCT
crl-13775	32	1	zbb	zbb	PROPN
crl-13775	32	2	,	,	PUNCT
crl-13775	32	3	in	in	ADP
crl-13775	32	4	theory	theory	NOUN
crl-13775	32	5	and	and	CCONJ
crl-13775	32	6	application	application	NOUN
crl-13775	32	7	,	,	PUNCT
crl-13775	32	8	is	be	AUX
crl-13775	32	9	still	still	ADV
crl-13775	32	10	best	well	ADV
crl-13775	32	11	described	describe	VERB
crl-13775	32	12	in	in	ADP
crl-13775	32	13	several	several	ADJ
crl-13775	32	14	general	general	ADJ
crl-13775	32	15	works	work	NOUN
crl-13775	32	16	,	,	PUNCT
crl-13775	32	17	the	the	DET
crl-13775	32	18	best	good	ADJ
crl-13775	32	19	of	of	ADP
crl-13775	32	20	them	they	PRON
crl-13775	32	21	the	the	DET
crl-13775	32	22	seminal	seminal	ADJ
crl-13775	32	23	zero	zero	NUM
crl-13775	32	24	-	-	PUNCT
crl-13775	32	25	base	base	NOUN
crl-13775	32	26	budgeting	budgeting	NOUN
crl-13775	32	27	:	:	PUNCT
crl-13775	32	28	a	a	DET
crl-13775	32	29	practical	practical	ADJ
crl-13775	32	30	management	management	NOUN
crl-13775	32	31	tool	tool	NOUN
crl-13775	32	32	for	for	ADP
crl-13775	32	33	evaluating	evaluate	VERB
crl-13775	32	34	expenses	expense	NOUN
crl-13775	32	35	,	,	PUNCT
crl-13775	32	36	by	by	ADP
crl-13775	32	37	peter	peter	PROPN
crl-13775	32	38	pyhrr	pyhrr	PROPN
crl-13775	32	39	,	,	PUNCT
crl-13775	32	40	the	the	DET
crl-13775	32	41	father	father	NOUN
crl-13775	32	42	of	of	ADP
crl-13775	32	43	zbb	zbb	PROPN
crl-13775	32	44	.	.	PROPN
crl-13775	33	1	7	7	NUM
crl-13775	33	2	in	in	ADP
crl-13775	33	3	order	order	NOUN
crl-13775	33	4	to	to	PART
crl-13775	33	5	evaluate	evaluate	VERB
crl-13775	33	6	the	the	DET
crl-13775	33	7	potential	potential	ADJ
crl-13775	33	8	value	value	NOUN
crl-13775	33	9	of	of	ADP
crl-13775	33	10	zbb	zbb	PROPN
crl-13775	33	11	,	,	PUNCT
crl-13775	33	12	or	or	CCONJ
crl-13775	33	13	zbb	zbb	NOUN
crl-13775	33	14	-	-	PUNCT
crl-13775	33	15	related	relate	VERB
crl-13775	33	16	ideas	idea	NOUN
crl-13775	33	17	,	,	PUNCT
crl-13775	33	18	for	for	ADP
crl-13775	33	19	libraries	library	NOUN
crl-13775	33	20	(	(	PUNCT
crl-13775	33	21	and	and	CCONJ
crl-13775	33	22	before	before	ADP
crl-13775	33	23	outlining	outline	VERB
crl-13775	33	24	its	its	PRON
crl-13775	33	25	major	major	ADJ
crl-13775	33	26	elements	element	NOUN
crl-13775	33	27	)	)	PUNCT
crl-13775	33	28	,	,	PUNCT
crl-13775	33	29	it	it	PRON
crl-13775	33	30	is	be	AUX
crl-13775	33	31	essential	essential	ADJ
crl-13775	33	32	to	to	PART
crl-13775	33	33	keep	keep	VERB
crl-13775	33	34	in	in	ADP
crl-13775	33	35	mind	mind	NOUN
crl-13775	33	36	the	the	DET
crl-13775	33	37	budgetary	budgetary	ADJ
crl-13775	33	38	concepts	concept	NOUN
crl-13775	33	39	included	include	VERB
crl-13775	33	40	in	in	ADP
crl-13775	33	41	a	a	DET
crl-13775	33	42	brief	brief	ADJ
crl-13775	33	43	statement	statement	NOUN
crl-13775	33	44	(	(	PUNCT
crl-13775	33	45	made	make	VERB
crl-13775	33	46	in	in	ADP
crl-13775	33	47	pre	pre	ADJ
crl-13775	33	48	-	-	ADJ
crl-13775	33	49	zbb	zbb	ADJ
crl-13775	33	50	1952	1952	NUM
crl-13775	33	51	)	)	PUNCT
crl-13775	33	52	by	by	ADP
crl-13775	33	53	verne	verne	PROPN
crl-13775	33	54	b.	b.	PROPN
crl-13775	33	55	lewis	lewis	PROPN
crl-13775	33	56	:	:	PUNCT
crl-13775	33	57	the	the	DET
crl-13775	33	58	basic	basic	ADJ
crl-13775	33	59	objective	objective	NOUN
crl-13775	33	60	of	of	ADP
crl-13775	33	61	budget	budget	NOUN
crl-13775	33	62	analysis	analysis	NOUN
crl-13775	33	63	is	be	AUX
crl-13775	33	64	the	the	DET
crl-13775	33	65	comparison	comparison	NOUN
crl-13775	33	66	of	of	ADP
crl-13775	33	67	the	the	DET
crl-13775	33	68	relative	relative	ADJ
crl-13775	33	69	value	value	NOUN
crl-13775	33	70	of	of	ADP
crl-13775	33	71	results	result	NOUN
crl-13775	33	72	to	to	PART
crl-13775	33	73	be	be	AUX
crl-13775	33	74	obtained	obtain	VERB
crl-13775	33	75	from	from	ADP
crl-13775	33	76	alternative	alternative	ADJ
crl-13775	33	77	uses	use	NOUN
crl-13775	33	78	of	of	ADP
crl-13775	33	79	funds	fund	NOUN
crl-13775	33	80	.	.	PUNCT
crl-13775	33	81	.	.	PUNCT
crl-13775	33	82	.	.	PUNCT
crl-13775	34	1	;	;	PUNCT
crl-13775	34	2	costs	cost	NOUN
crl-13775	34	3	and	and	CCONJ
crl-13775	34	4	results	result	NOUN
crl-13775	34	5	must	must	AUX
crl-13775	34	6	be	be	AUX
crl-13775	34	7	considered	consider	VERB
crl-13775	34	8	together	together	ADV
crl-13775	34	9	.	.	PUNCT
crl-13775	35	1	the	the	DET
crl-13775	35	2	costs	cost	NOUN
crl-13775	35	3	must	must	AUX
crl-13775	35	4	be	be	AUX
crl-13775	35	5	judged	judge	VERB
crl-13775	35	6	in	in	ADP
crl-13775	35	7	relation	relation	NOUN
crl-13775	35	8	to	to	ADP
crl-13775	35	9	the	the	DET
crl-13775	35	10	results	result	NOUN
crl-13775	35	11	and	and	CCONJ
crl-13775	35	12	the	the	DET
crl-13775	35	13	results	result	NOUN
crl-13775	35	14	must	must	AUX
crl-13775	35	15	be	be	AUX
crl-13775	35	16	worth	worth	ADJ
crl-13775	35	17	their	their	PRON
crl-13775	35	18	costs	cost	NOUN
crl-13775	35	19	in	in	ADP
crl-13775	35	20	terms	term	NOUN
crl-13775	35	21	of	of	ADP
crl-13775	35	22	alternative	alternative	ADJ
crl-13775	35	23	results	result	NOUN
crl-13775	35	24	that	that	PRON
crl-13775	35	25	are	be	AUX
crl-13775	35	26	foregone	foregone	ADJ
crl-13775	35	27	or	or	CCONJ
crl-13775	35	28	displaced	displace	VERB
crl-13775	35	29	.	.	PUNCT
crl-13775	35	30	8	8	NUM
crl-13775	36	1	[	[	X
crl-13775	36	2	emphasis	emphasis	NOUN
crl-13775	36	3	added	add	VERB
crl-13775	36	4	.	.	PUNCT
crl-13775	36	5	]	]	PUNCT
crl-13775	37	1	the	the	DET
crl-13775	37	2	distinctive	distinctive	ADJ
crl-13775	37	3	feature	feature	NOUN
crl-13775	37	4	of	of	ADP
crl-13775	37	5	zbb	zbb	PROPN
crl-13775	37	6	,	,	PUNCT
crl-13775	37	7	as	as	ADP
crl-13775	37	8	a	a	DET
crl-13775	37	9	budgeting	budgeting	NOUN
crl-13775	37	10	system	system	NOUN
crl-13775	37	11	,	,	PUNCT
crl-13775	37	12	has	have	AUX
crl-13775	37	13	been	be	AUX
crl-13775	37	14	its	its	PRON
crl-13775	37	15	insistence	insistence	NOUN
crl-13775	37	16	that	that	SCONJ
crl-13775	37	17	operating	operate	VERB
crl-13775	37	18	managers	manager	NOUN
crl-13775	37	19	(	(	PUNCT
crl-13775	37	20	e.g.	e.g.	ADV
crl-13775	37	21	,	,	PUNCT
crl-13775	37	22	department	department	NOUN
crl-13775	37	23	or	or	CCONJ
crl-13775	37	24	branch	branch	NOUN
crl-13775	37	25	heads	head	NOUN
crl-13775	37	26	in	in	ADP
crl-13775	37	27	a	a	DET
crl-13775	37	28	library	library	NOUN
crl-13775	37	29	)	)	PUNCT
crl-13775	37	30	participate	participate	VERB
crl-13775	37	31	actively	actively	ADV
crl-13775	37	32	in	in	ADP
crl-13775	37	33	the	the	DET
crl-13775	37	34	budgeting	budgeting	NOUN
crl-13775	37	35	process	process	NOUN
crl-13775	37	36	by	by	ADP
crl-13775	37	37	analyzing	analyze	VERB
crl-13775	37	38	the	the	DET
crl-13775	37	39	operations	operation	NOUN
crl-13775	37	40	of	of	ADP
crl-13775	37	41	their	their	PRON
crl-13775	37	42	units	unit	NOUN
crl-13775	37	43	,	,	PUNCT
crl-13775	37	44	categorizing	categorize	VERB
crl-13775	37	45	each	each	PRON
crl-13775	37	46	into	into	ADP
crl-13775	37	47	discrete	discrete	ADJ
crl-13775	37	48	"	"	PUNCT
crl-13775	37	49	decision	decision	NOUN
crl-13775	37	50	packages	package	NOUN
crl-13775	37	51	,	,	PUNCT
crl-13775	37	52	"	"	PUNCT
crl-13775	37	53	and	and	CCONJ
crl-13775	37	54	then	then	ADV
crl-13775	37	55	ranking	rank	VERB
crl-13775	37	56	the	the	DET
crl-13775	37	57	packages	package	NOUN
crl-13775	37	58	according	accord	VERB
crl-13775	37	59	to	to	ADP
crl-13775	37	60	their	their	PRON
crl-13775	37	61	judgment	judgment	NOUN
crl-13775	37	62	of	of	ADP
crl-13775	37	63	the	the	DET
crl-13775	37	64	importance	importance	NOUN
crl-13775	37	65	of	of	ADP
crl-13775	37	66	the	the	DET
crl-13775	37	67	activity	activity	NOUN
crl-13775	37	68	.	.	PUNCT
crl-13775	38	1	each	each	DET
crl-13775	38	2	decision	decision	NOUN
crl-13775	38	3	package	package	NOUN
crl-13775	38	4	must	must	AUX
crl-13775	38	5	include	include	VERB
crl-13775	38	6	(	(	PUNCT
crl-13775	38	7	1	1	NUM
crl-13775	38	8	)	)	PUNCT
crl-13775	38	9	a	a	DET
crl-13775	38	10	succinct	succinct	ADJ
crl-13775	38	11	statement	statement	NOUN
crl-13775	38	12	of	of	ADP
crl-13775	38	13	the	the	DET
crl-13775	38	14	purpose	purpose	NOUN
crl-13775	38	15	and	and	CCONJ
crl-13775	38	16	value	value	NOUN
crl-13775	38	17	of	of	ADP
crl-13775	38	18	the	the	DET
crl-13775	38	19	activity	activity	NOUN
crl-13775	38	20	,	,	PUNCT
crl-13775	38	21	(	(	PUNCT
crl-13775	38	22	2	2	NUM
crl-13775	38	23	)	)	PUNCT
crl-13775	38	24	cost	cost	NOUN
crl-13775	38	25	analysis	analysis	NOUN
crl-13775	38	26	,	,	PUNCT
crl-13775	38	27	(	(	PUNCT
crl-13775	38	28	3	3	NUM
crl-13775	38	29	)	)	PUNCT
crl-13775	38	30	alternative	alternative	NOUN
crl-13775	38	31	means	mean	NOUN
crl-13775	38	32	(	(	PUNCT
crl-13775	38	33	and	and	CCONJ
crl-13775	38	34	costs	cost	NOUN
crl-13775	38	35	)	)	PUNCT
crl-13775	38	36	for	for	ADP
crl-13775	38	37	achieving	achieve	VERB
crl-13775	38	38	the	the	DET
crl-13775	38	39	same	same	ADJ
crl-13775	38	40	purpose	purpose	NOUN
crl-13775	38	41	,	,	PUNCT
crl-13775	38	42	(	(	PUNCT
crl-13775	38	43	4	4	X
crl-13775	38	44	)	)	PUNCT
crl-13775	38	45	measures	measure	NOUN
crl-13775	38	46	of	of	ADP
crl-13775	38	47	performance	performance	NOUN
crl-13775	38	48	(	(	PUNCT
crl-13775	38	49	with	with	ADP
crl-13775	38	50	a	a	DET
crl-13775	38	51	statement	statement	NOUN
crl-13775	38	52	of	of	ADP
crl-13775	38	53	the	the	DET
crl-13775	38	54	consequences	consequence	NOUN
crl-13775	38	55	for	for	ADP
crl-13775	38	56	not	not	PART
crl-13775	38	57	performing	perform	VERB
crl-13775	38	58	the	the	DET
crl-13775	38	59	activity	activity	NOUN
crl-13775	38	60	)	)	PUNCT
crl-13775	38	61	,	,	PUNCT
crl-13775	38	62	and	and	CCONJ
crl-13775	38	63	(	(	PUNCT
crl-13775	38	64	5	5	X
crl-13775	38	65	)	)	PUNCT
crl-13775	38	66	a	a	DET
crl-13775	38	67	statement	statement	NOUN
crl-13775	38	68	of	of	ADP
crl-13775	38	69	the	the	DET
crl-13775	38	70	benefits	benefit	NOUN
crl-13775	38	71	of	of	ADP
crl-13775	38	72	the	the	DET
crl-13775	38	73	activity	activity	NOUN
crl-13775	38	74	.	.	PUNCT
crl-13775	39	1	subsequently	subsequently	ADV
crl-13775	39	2	,	,	PUNCT
crl-13775	39	3	the	the	DET
crl-13775	39	4	manager	manager	NOUN
crl-13775	39	5	's	's	PART
crl-13775	39	6	supervisors	supervisor	NOUN
crl-13775	39	7	at	at	ADP
crl-13775	39	8	each	each	DET
crl-13775	39	9	level	level	NOUN
crl-13775	39	10	of	of	ADP
crl-13775	39	11	responsibility	responsibility	NOUN
crl-13775	39	12	review	review	NOUN
crl-13775	39	13	and	and	CCONJ
crl-13775	39	14	rank	rank	VERB
crl-13775	39	15	all	all	DET
crl-13775	39	16	packages	package	NOUN
crl-13775	39	17	in	in	ADP
crl-13775	39	18	the	the	DET
crl-13775	39	19	larger	large	ADJ
crl-13775	39	20	organizational	organizational	ADJ
crl-13775	39	21	context	context	NOUN
crl-13775	39	22	.	.	PUNCT
crl-13775	40	1	this	this	PRON
crl-13775	40	2	is	be	AUX
crl-13775	40	3	,	,	PUNCT
crl-13775	40	4	of	of	ADP
crl-13775	40	5	course	course	NOUN
crl-13775	40	6	,	,	PUNCT
crl-13775	40	7	only	only	ADV
crl-13775	40	8	a	a	DET
crl-13775	40	9	brief	brief	ADJ
crl-13775	40	10	description	description	NOUN
crl-13775	40	11	of	of	ADP
crl-13775	40	12	what	what	PRON
crl-13775	40	13	can	can	AUX
crl-13775	40	14	become	become	VERB
crl-13775	40	15	a	a	DET
crl-13775	40	16	very	very	ADV
crl-13775	40	17	complex	complex	ADJ
crl-13775	40	18	process	process	NOUN
crl-13775	40	19	.	.	PUNCT
crl-13775	41	1	accounts	account	NOUN
crl-13775	41	2	of	of	ADP
crl-13775	41	3	the	the	DET
crl-13775	41	4	planning	planning	NOUN
crl-13775	41	5	and	and	CCONJ
crl-13775	41	6	training	training	NOUN
crl-13775	41	7	required	require	VERB
crl-13775	41	8	to	to	PART
crl-13775	41	9	implement	implement	VERB
crl-13775	41	10	zbb	zbb	PROPN
crl-13775	41	11	,	,	PUNCT
crl-13775	41	12	especially	especially	ADV
crl-13775	41	13	in	in	ADP
crl-13775	41	14	state	state	NOUN
crl-13775	41	15	governments	government	NOUN
crl-13775	41	16	,	,	PUNCT
crl-13775	41	17	and	and	CCONJ
crl-13775	41	18	of	of	ADP
crl-13775	41	19	the	the	DET
crl-13775	41	20	frustrations	frustration	NOUN
crl-13775	41	21	and	and	CCONJ
crl-13775	41	22	difficulties	difficulty	NOUN
crl-13775	41	23	encountered	encounter	VERB
crl-13775	41	24	during	during	ADP
crl-13775	41	25	and	and	CCONJ
crl-13775	41	26	after	after	ADP
crl-13775	41	27	implementation	implementation	NOUN
crl-13775	41	28	,	,	PUNCT
crl-13775	41	29	have	have	AUX
crl-13775	41	30	been	be	AUX
crl-13775	41	31	vividly	vividly	ADV
crl-13775	41	32	described	describe	VERB
crl-13775	41	33	.	.	PUNCT
crl-13775	42	1	the	the	DET
crl-13775	42	2	reports	report	NOUN
crl-13775	42	3	of	of	ADP
crl-13775	42	4	benefits	benefit	NOUN
crl-13775	42	5	derived	derive	VERB
crl-13775	42	6	from	from	ADP
crl-13775	42	7	the	the	DET
crl-13775	42	8	process	process	NOUN
crl-13775	42	9	,	,	PUNCT
crl-13775	42	10	however	however	ADV
crl-13775	42	11	,	,	PUNCT
crl-13775	42	12	are	be	AUX
crl-13775	42	13	in	in	ADP
crl-13775	42	14	some	some	DET
crl-13775	42	15	cases	case	NOUN
crl-13775	42	16	presented	present	VERB
crl-13775	42	17	with	with	ADP
crl-13775	42	18	equal	equal	ADJ
crl-13775	42	19	fervor	fervor	NOUN
crl-13775	42	20	.	.	PUNCT
crl-13775	43	1	what	what	PRON
crl-13775	43	2	some	some	DET
crl-13775	43	3	administrators	administrator	NOUN
crl-13775	43	4	have	have	AUX
crl-13775	43	5	seen	see	VERB
crl-13775	43	6	as	as	ADP
crl-13775	43	7	a	a	DET
crl-13775	43	8	major	major	ADJ
crl-13775	43	9	flaw	flaw	NOUN
crl-13775	43	10	in	in	ADP
crl-13775	43	11	zbb	zbb	PROPN
crl-13775	43	12	,	,	PUNCT
crl-13775	43	13	others	other	NOUN
crl-13775	43	14	view	view	VERB
crl-13775	43	15	as	as	ADP
crl-13775	43	16	an	an	DET
crl-13775	43	17	asset	asset	NOUN
crl-13775	43	18	.	.	PUNCT
crl-13775	44	1	the	the	DET
crl-13775	44	2	most	most	ADV
crl-13775	44	3	telling	tell	VERB
crl-13775	44	4	example	example	NOUN
crl-13775	44	5	of	of	ADP
crl-13775	44	6	this	this	DET
crl-13775	44	7	conflict	conflict	NOUN
crl-13775	44	8	of	of	ADP
crl-13775	44	9	views	view	NOUN
crl-13775	44	10	is	be	AUX
crl-13775	44	11	an	an	DET
crl-13775	44	12	often	often	ADV
crl-13775	44	13	strongly	strongly	ADV
crl-13775	44	14	expressed	express	VERB
crl-13775	44	15	difference	difference	NOUN
crl-13775	44	16	of	of	ADP
crl-13775	44	17	opinion	opinion	NOUN
crl-13775	44	18	about	about	ADP
crl-13775	44	19	the	the	DET
crl-13775	44	20	desirability	desirability	NOUN
crl-13775	44	21	of	of	ADP
crl-13775	44	22	any	any	DET
crl-13775	44	23	substantive	substantive	ADJ
crl-13775	44	24	involvement	involvement	NOUN
crl-13775	44	25	by	by	ADP
crl-13775	44	26	lowerand	lowerand	NOUN
crl-13775	44	27	middle	middle	ADJ
crl-13775	44	28	-	-	PUNCT
crl-13775	44	29	level	level	NOUN
crl-13775	44	30	managers	manager	NOUN
crl-13775	44	31	in	in	ADP
crl-13775	44	32	the	the	DET
crl-13775	44	33	budgeting	budgeting	NOUN
crl-13775	44	34	process	process	NOUN
crl-13775	44	35	.	.	PUNCT
crl-13775	45	1	widely	widely	ADV
crl-13775	45	2	reported	report	VERB
crl-13775	45	3	as	as	ADP
crl-13775	45	4	a	a	DET
crl-13775	45	5	benefit	benefit	NOUN
crl-13775	45	6	to	to	ADP
crl-13775	45	7	the	the	DET
crl-13775	45	8	organization	organization	NOUN
crl-13775	45	9	's	's	PART
crl-13775	45	10	overall	overall	ADJ
crl-13775	45	11	management	management	NOUN
crl-13775	45	12	,	,	PUNCT
crl-13775	45	13	active	active	ADJ
crl-13775	45	14	participation	participation	NOUN
crl-13775	45	15	in	in	ADP
crl-13775	45	16	budgeting	budgeting	NOUN
crl-13775	45	17	by	by	ADP
crl-13775	45	18	unit	unit	NOUN
crl-13775	45	19	managers	manager	NOUN
crl-13775	45	20	is	be	AUX
crl-13775	45	21	also	also	ADV
crl-13775	45	22	often	often	ADV
crl-13775	45	23	represented	represent	VERB
crl-13775	45	24	as	as	ADP
crl-13775	45	25	imposing	impose	VERB
crl-13775	45	26	far	far	ADV
crl-13775	45	27	too	too	ADV
crl-13775	45	28	heavy	heavy	ADJ
crl-13775	45	29	a	a	DET
crl-13775	45	30	burden	burden	NOUN
crl-13775	45	31	on	on	ADP
crl-13775	45	32	people	people	NOUN
crl-13775	45	33	whose	whose	DET
crl-13775	45	34	skills	skill	NOUN
crl-13775	45	35	,	,	PUNCT
crl-13775	45	36	abilities	ability	NOUN
crl-13775	45	37	,	,	PUNCT
crl-13775	45	38	and	and	CCONJ
crl-13775	45	39	experience	experience	NOUN
crl-13775	45	40	should	should	AUX
crl-13775	45	41	be	be	AUX
crl-13775	45	42	more	more	ADV
crl-13775	45	43	properly	properly	ADV
crl-13775	45	44	employed	employ	VERB
crl-13775	45	45	in	in	ADP
crl-13775	45	46	the	the	DET
crl-13775	45	47	oversight	oversight	NOUN
crl-13775	45	48	of	of	ADP
crl-13775	45	49	the	the	DET
crl-13775	45	50	day	day	NOUN
crl-13775	45	51	-	-	PUNCT
crl-13775	45	52	to	to	ADP
crl-13775	45	53	-	-	PUNCT
crl-13775	45	54	day	day	NOUN
crl-13775	45	55	operation	operation	NOUN
crl-13775	45	56	of	of	ADP
crl-13775	45	57	their	their	PRON
crl-13775	45	58	units	unit	NOUN
crl-13775	45	59	.	.	PUNCT
crl-13775	46	1	9	9	NUM
crl-13775	46	2	much	much	ADJ
crl-13775	46	3	of	of	ADP
crl-13775	46	4	the	the	DET
crl-13775	46	5	criticism	criticism	NOUN
crl-13775	46	6	that	that	PRON
crl-13775	46	7	was	be	AUX
crl-13775	46	8	directed	direct	VERB
crl-13775	46	9	at	at	ADP
crl-13775	46	10	ppbs	ppb	NOUN
crl-13775	46	11	in	in	ADP
crl-13775	46	12	the	the	DET
crl-13775	46	13	1960s~	1960s~	NUM
crl-13775	46	14	and	and	CCONJ
crl-13775	46	15	much	much	ADJ
crl-13775	46	16	of	of	ADP
crl-13775	46	17	the	the	DET
crl-13775	46	18	same	same	ADJ
crl-13775	46	19	sometimes	sometimes	ADV
crl-13775	46	20	cynical	cynical	ADJ
crl-13775	46	21	suspicion	suspicion	NOUN
crl-13775	46	22	,	,	PUNCT
crl-13775	46	23	has	have	AUX
crl-13775	46	24	been	be	AUX
crl-13775	46	25	repeated	repeat	VERB
crl-13775	46	26	by	by	ADP
crl-13775	46	27	critics	critic	NOUN
crl-13775	46	28	of	of	ADP
crl-13775	46	29	zbb	zbb	PROPN
crl-13775	46	30	.	.	PUNCT
crl-13775	47	1	administrators	administrator	NOUN
crl-13775	47	2	whose	whose	DET
crl-13775	47	3	operations	operation	NOUN
crl-13775	47	4	have	have	AUX
crl-13775	47	5	been	be	AUX
crl-13775	47	6	justified	justify	VERB
crl-13775	47	7	by	by	ADP
crl-13775	47	8	precedent;political	precedent;political	ADJ
crl-13775	47	9	considerations	consideration	NOUN
crl-13775	47	10	,	,	PUNCT
crl-13775	47	11	and	and	CCONJ
crl-13775	47	12	subjective	subjective	ADJ
crl-13775	47	13	judgment	judgment	NOUN
crl-13775	47	14	are	be	AUX
crl-13775	47	15	often	often	ADV
crl-13775	47	16	skeptical	skeptical	ADJ
crl-13775	47	17	of	of	ADP
crl-13775	47	18	"	"	PUNCT
crl-13775	47	19	total	total	ADJ
crl-13775	47	20	systems	system	NOUN
crl-13775	47	21	"	"	PUNCT
crl-13775	47	22	that	that	PRON
crl-13775	47	23	promise	promise	VERB
crl-13775	47	24	more	more	ADJ
crl-13775	47	25	,	,	PUNCT
crl-13775	47	26	or	or	CCONJ
crl-13775	47	27	seem	seem	VERB
crl-13775	47	28	to	to	PART
crl-13775	47	29	promise	promise	VERB
crl-13775	47	30	more	more	ADJ
crl-13775	47	31	than	than	ADP
crl-13775	47	32	what	what	PRON
crl-13775	47	33	they	they	PRON
crl-13775	47	34	view	view	VERB
crl-13775	47	35	as	as	ADP
crl-13775	47	36	practicable	practicable	ADJ
crl-13775	47	37	.	.	PUNCT
crl-13775	48	1	pyhrr	pyhrr	NOUN
crl-13775	48	2	has	have	AUX
crl-13775	48	3	attempted	attempt	VERB
crl-13775	48	4	to	to	PART
crl-13775	48	5	answer	answer	VERB
crl-13775	48	6	such	such	ADJ
crl-13775	48	7	critics	critic	NOUN
crl-13775	48	8	by	by	ADP
crl-13775	48	9	stressing	stress	VERB
crl-13775	48	10	the	the	DET
crl-13775	48	11	differences	difference	NOUN
crl-13775	48	12	between	between	ADP
crl-13775	48	13	ppbs	ppb	NOUN
crl-13775	48	14	and	and	CCONJ
crl-13775	48	15	zbb	zbb	NOUN
crl-13775	48	16	,	,	PUNCT
crl-13775	48	17	especially	especially	ADV
crl-13775	48	18	by	by	ADP
crl-13775	48	19	describing	describe	VERB
crl-13775	48	20	critical	critical	ADJ
crl-13775	48	21	gaps	gap	NOUN
crl-13775	48	22	in	in	ADP
crl-13775	48	23	ppbs	ppb	NOUN
crl-13775	48	24	:	:	PUNCT
crl-13775	48	25	1	1	X
crl-13775	48	26	.	.	X
crl-13775	48	27	ppbs	ppb	NOUN
crl-13775	48	28	focuses	focus	VERB
crl-13775	48	29	on	on	ADP
crl-13775	48	30	what	what	PRON
crl-13775	48	31	will	will	AUX
crl-13775	48	32	be	be	AUX
crl-13775	48	33	done	do	VERB
crl-13775	48	34	,	,	PUNCT
crl-13775	48	35	not	not	PART
crl-13775	48	36	·	·	PUNCT
crl-13775	48	37	how	how	SCONJ
crl-13775	48	38	to	to	PART
crl-13775	48	39	do	do	AUX
crl-13775	48	40	it	it	PRON
crl-13775	48	41	.	.	PUNCT
crl-13775	49	1	2	2	X
crl-13775	49	2	.	.	X
crl-13775	49	3	ppbs	ppb	NOUN
crl-13775	49	4	does	do	AUX
crl-13775	49	5	not	not	PART
crl-13775	49	6	provide	provide	VERB
crl-13775	49	7	any	any	DET
crl-13775	49	8	effective	effective	ADJ
crl-13775	49	9	operating	operating	NOUN
crl-13775	49	10	tools	tool	NOUN
crl-13775	49	11	for	for	ADP
crl-13775	49	12	line	line	NOUN
crl-13775	49	13	managers	manager	NOUN
crl-13775	49	14	.	.	PUNCT
crl-13775	50	1	3	3	X
crl-13775	50	2	.	.	X
crl-13775	50	3	ppbs	ppb	NOUN
crl-13775	50	4	does	do	AUX
crl-13775	50	5	not	not	PART
crl-13775	50	6	provide	provide	VERB
crl-13775	50	7	a	a	DET
crl-13775	50	8	mechanism	mechanism	NOUN
crl-13775	50	9	to	to	PART
crl-13775	50	10	evaluate	evaluate	VERB
crl-13775	50	11	the	the	DET
crl-13775	50	12	impact	impact	NOUN
crl-13775	50	13	of	of	ADP
crl-13775	50	14	various	various	ADJ
crl-13775	50	15	funding	funding	NOUN
crl-13775	50	16	levels	level	NOUN
crl-13775	50	17	for	for	ADP
crl-13775	50	18	a	a	DET
crl-13775	50	19	program	program	NOUN
crl-13775	50	20	or	or	CCONJ
crl-13775	50	21	establish	establish	VERB
crl-13775	50	22	priorities	priority	NOUN
crl-13775	50	23	among	among	ADP
crl-13775	50	24	programs	program	NOUN
crl-13775	50	25	and	and	CCONJ
crl-13775	50	26	varying	vary	VERB
crl-13775	50	27	levels	level	NOUN
crl-13775	50	28	of	of	ADP
crl-13775	50	29	program	program	NOUN
crl-13775	50	30	effort	effort	NOUN
crl-13775	50	31	.	.	PUNCT
crl-13775	51	1	pyhrr	pyhrr	NOUN
crl-13775	51	2	contrasts	contrast	NOUN
crl-13775	51	3	ppbs	ppb	NOUN
crl-13775	51	4	as	as	ADP
crl-13775	51	5	"	"	PUNCT
crl-13775	51	6	basically	basically	ADV
crl-13775	51	7	a	a	DET
crl-13775	51	8	macroeconomic	macroeconomic	ADJ
crl-13775	51	9	,	,	PUNCT
crl-13775	51	10	centralized	centralized	ADJ
crl-13775	51	11	,	,	PUNCT
crl-13775	51	12	top	top	ADJ
crl-13775	51	13	-	-	PUNCT
crl-13775	51	14	down	down	ADP
crl-13775	51	15	policy	policy	NOUN
crl-13775	51	16	and	and	CCONJ
crl-13775	51	17	long	long	ADJ
crl-13775	51	18	range	range	NOUN
crl-13775	51	19	planning	planning	NOUN
crl-13775	51	20	tool	tool	NOUN
crl-13775	51	21	"	"	PUNCT
crl-13775	51	22	[	[	X
crl-13775	51	23	emphasis	emphasis	NOUN
crl-13775	51	24	added	add	VERB
crl-13775	51	25	]	]	PUNCT
crl-13775	51	26	,	,	PUNCT
crl-13775	51	27	with	with	ADP
crl-13775	51	28	zbb	zbb	PROPN
crl-13775	51	29	as	as	ADP
crl-13775	51	30	essentially	essentially	ADV
crl-13775	51	31	a	a	DET
crl-13775	51	32	microeconomic	microeconomic	ADJ
crl-13775	51	33	,	,	PUNCT
crl-13775	51	34	decentralized	decentralize	VERB
crl-13775	51	35	,	,	PUNCT
crl-13775	51	36	down	down	ADJ
crl-13775	51	37	-	-	PUNCT
crl-13775	51	38	top	top	ADJ
crl-13775	51	39	policy	policy	NOUN
crl-13775	51	40	and	and	CCONJ
crl-13775	51	41	short	short	ADJ
crl-13775	51	42	range	range	NOUN
crl-13775	51	43	management	management	NOUN
crl-13775	51	44	tool	tool	NOUN
crl-13775	51	45	.	.	PUNCT
crl-13775	52	1	10	10	NUM
crl-13775	52	2	the	the	DET
crl-13775	52	3	compelling	compelling	ADJ
crl-13775	52	4	attraction	attraction	NOUN
crl-13775	52	5	of	of	ADP
crl-13775	52	6	zbb	zbb	NOUN
crl-13775	52	7	for	for	ADP
crl-13775	52	8	many	many	ADJ
crl-13775	52	9	administrators	administrator	NOUN
crl-13775	52	10	has	have	AUX
crl-13775	52	11	been	be	AUX
crl-13775	52	12	,	,	PUNCT
crl-13775	52	13	and	and	CCONJ
crl-13775	52	14	continues	continue	VERB
crl-13775	52	15	to	to	PART
crl-13775	52	16	be	be	AUX
crl-13775	52	17	,	,	PUNCT
crl-13775	52	18	its	its	PRON
crl-13775	52	19	promise	promise	NOUN
crl-13775	52	20	of	of	ADP
crl-13775	52	21	providing	provide	VERB
crl-13775	52	22	a	a	DET
crl-13775	52	23	means	mean	NOUN
crl-13775	52	24	by	by	ADP
crl-13775	52	25	which	which	PRON
crl-13775	52	26	spending	spending	NOUN
crl-13775	52	27	might	might	AUX
crl-13775	52	28	be	be	AUX
crl-13775	52	29	held	hold	VERB
crl-13775	52	30	in	in	ADP
crl-13775	52	31	check	check	NOUN
crl-13775	52	32	,	,	PUNCT
crl-13775	52	33	if	if	SCONJ
crl-13775	52	34	not	not	PART
crl-13775	52	35	reduced	reduce	VERB
crl-13775	52	36	,	,	PUNCT
crl-13775	52	37	by	by	ADP
crl-13775	52	38	requiring	require	VERB
crl-13775	52	39	that	that	SCONJ
crl-13775	52	40	the	the	DET
crl-13775	52	41	goals	goal	NOUN
crl-13775	52	42	of	of	ADP
crl-13775	52	43	the	the	DET
crl-13775	52	44	organization	organization	NOUN
crl-13775	52	45	,	,	PUNCT
crl-13775	52	46	the	the	DET
crl-13775	52	47	programs	program	NOUN
crl-13775	52	48	that	that	PRON
crl-13775	52	49	have	have	AUX
crl-13775	52	50	been	be	AUX
crl-13775	52	51	determined	determine	VERB
crl-13775	52	52	to	to	PART
crl-13775	52	53	be	be	AUX
crl-13775	52	54	most	most	ADV
crl-13775	52	55	important	important	ADJ
crl-13775	52	56	to	to	PART
crl-13775	52	57	achieve	achieve	VERB
crl-13775	52	58	those	those	DET
crl-13775	52	59	goals	goal	NOUN
crl-13775	52	60	,	,	PUNCT
crl-13775	52	61	and	and	CCONJ
crl-13775	52	62	the	the	DET
crl-13775	52	63	alternative	alternative	ADJ
crl-13775	52	64	methods	method	NOUN
crl-13775	52	65	and	and	CCONJ
crl-13775	52	66	costs	cost	NOUN
crl-13775	52	67	necessary	necessary	ADJ
crl-13775	52	68	to	to	PART
crl-13775	52	69	carry	carry	VERB
crl-13775	52	70	out	out	ADP
crl-13775	52	71	those	those	DET
crl-13775	52	72	programs	program	NOUN
crl-13775	52	73	,	,	PUNCT
crl-13775	52	74	be	be	AUX
crl-13775	52	75	stated	state	VERB
crl-13775	52	76	in	in	ADP
crl-13775	52	77	categorical	categorical	ADJ
crl-13775	52	78	terms	term	NOUN
crl-13775	52	79	.	.	PUNCT
crl-13775	53	1	zbb	zbb	NOUN
crl-13775	53	2	promises	promise	VERB
crl-13775	53	3	"	"	PUNCT
crl-13775	53	4	a	a	DET
crl-13775	53	5	system	system	NOUN
crl-13775	53	6	that	that	PRON
crl-13775	53	7	rationally	rationally	ADV
crl-13775	53	8	[	[	X
crl-13775	53	9	breaks	breaks	X
crl-13775	53	10	]	]	X
crl-13775	53	11	up	up	ADP
crl-13775	53	12	all	all	DET
crl-13775	53	13	spending	spend	VERB
crl-13775	53	14	requestsboth	requestsboth	NOUN
crl-13775	53	15	old	old	ADJ
crl-13775	53	16	and	and	CCONJ
crl-13775	53	17	newinto	newinto	NOUN
crl-13775	53	18	understandable	understandable	ADJ
crl-13775	53	19	,	,	PUNCT
crl-13775	53	20	manageable	manageable	ADJ
crl-13775	53	21	alternatives	alternative	NOUN
crl-13775	53	22	[	[	AUX
crl-13775	53	23	to	to	PART
crl-13775	53	24	enable	enable	VERB
crl-13775	53	25	]	]	X
crl-13775	53	26	people	people	NOUN
crl-13775	53	27	.	.	PUNCT
crl-13775	53	28	.	.	PUNCT
crl-13775	53	29	.	.	PUNCT
crl-13775	54	1	to	to	PART
crl-13775	54	2	discover	discover	VERB
crl-13775	54	3	the	the	DET
crl-13775	54	4	truth	truth	NOUN
crl-13775	54	5	and	and	CCONJ
crl-13775	54	6	falsity	falsity	NOUN
crl-13775	54	7	in	in	ADP
crl-13775	54	8	each	each	PRON
crl-13775	54	9	and	and	CCONJ
crl-13775	54	10	[	[	X
crl-13775	54	11	allows	allow	VERB
crl-13775	54	12	]	]	X
crl-13775	54	13	all	all	PRON
crl-13775	54	14	to	to	PART
crl-13775	54	15	compete	compete	VERB
crl-13775	54	16	on	on	ADP
crl-13775	54	17	equal	equal	ADJ
crl-13775	54	18	footing	footing	NOUN
crl-13775	54	19	for	for	ADP
crl-13775	54	20	scarce	scarce	ADJ
crl-13775	54	21	budget	budget	NOUN
crl-13775	54	22	dollars	dollar	NOUN
crl-13775	54	23	.	.	PUNCT
crl-13775	54	24	"	"	PUNCT
crl-13775	55	1	11	11	NUM
crl-13775	55	2	it	it	PRON
crl-13775	55	3	would	would	AUX
crl-13775	55	4	be	be	AUX
crl-13775	55	5	foolhardy	foolhardy	ADJ
crl-13775	55	6	to	to	PART
crl-13775	55	7	assert	assert	VERB
crl-13775	55	8	that	that	SCONJ
crl-13775	55	9	zbb	zbb	NOUN
crl-13775	55	10	or	or	CCONJ
crl-13775	55	11	any	any	DET
crl-13775	55	12	management	management	NOUN
crl-13775	55	13	/	/	SYM
crl-13775	55	14	budgeting	budgeting	NOUN
crl-13775	55	15	system	system	NOUN
crl-13775	55	16	,	,	PUNCT
crl-13775	55	17	applied	apply	VERB
crl-13775	55	18	by	by	ADP
crl-13775	55	19	any	any	DET
crl-13775	55	20	administrator	administrator	NOUN
crl-13775	55	21	in	in	ADP
crl-13775	55	22	any	any	DET
crl-13775	55	23	library	library	NOUN
crl-13775	55	24	will	will	AUX
crl-13775	55	25	produce	produce	VERB
crl-13775	55	26	an	an	DET
crl-13775	55	27	administrative	administrative	ADJ
crl-13775	55	28	millennium	millennium	NOUN
crl-13775	55	29	.	.	PUNCT
crl-13775	56	1	for	for	ADP
crl-13775	56	2	example	example	NOUN
crl-13775	56	3	,	,	PUNCT
crl-13775	56	4	one	one	NUM
crl-13775	56	5	proponent	proponent	NOUN
crl-13775	56	6	of	of	ADP
crl-13775	56	7	zbb	zbb	PROPN
crl-13775	56	8	cautions	caution	VERB
crl-13775	56	9	against	against	ADP
crl-13775	56	10	use	use	NOUN
crl-13775	56	11	of	of	ADP
crl-13775	56	12	zbb	zbb	NOUN
crl-13775	56	13	if	if	SCONJ
crl-13775	56	14	an	an	DET
crl-13775	56	15	organization	organization	NOUN
crl-13775	56	16	has	have	VERB
crl-13775	56	17	a	a	DET
crl-13775	56	18	total	total	ADJ
crl-13775	56	19	annual	annual	ADJ
crl-13775	56	20	budget	budget	NOUN
crl-13775	56	21	of	of	ADP
crl-13775	56	22	less	less	ADJ
crl-13775	56	23	than	than	ADP
crl-13775	56	24	$	$	SYM
crl-13775	56	25	1,000,000	1,000,000	NUM
crl-13775	56	26	,	,	PUNCT
crl-13775	56	27	fewer	few	ADJ
crl-13775	56	28	than	than	ADP
crl-13775	56	29	seventy	seventy	NUM
crl-13775	56	30	-	-	PUNCT
crl-13775	56	31	five	five	NUM
crl-13775	56	32	staff	staff	NOUN
crl-13775	56	33	members	member	NOUN
crl-13775	56	34	,	,	PUNCT
crl-13775	56	35	or	or	CCONJ
crl-13775	56	36	if	if	SCONJ
crl-13775	56	37	other	other	ADJ
crl-13775	56	38	major	major	ADJ
crl-13775	56	39	changes	change	NOUN
crl-13775	56	40	are	be	AUX
crl-13775	56	41	taking	take	VERB
crl-13775	56	42	place	place	NOUN
crl-13775	56	43	in	in	ADP
crl-13775	56	44	the	the	DET
crl-13775	56	45	zero	zero	NUM
crl-13775	56	46	-	-	PUNCT
crl-13775	56	47	base	base	NOUN
crl-13775	56	48	budgeting	budgeting	NOUN
crl-13775	56	49	i	i	PROPN
crl-13775	56	50	49	49	NUM
crl-13775	56	51	organization	organization	NOUN
crl-13775	56	52	.	.	PUNCT
crl-13775	57	1	12	12	NUM
crl-13775	57	2	it	it	PRON
crl-13775	57	3	would	would	AUX
crl-13775	57	4	be	be	AUX
crl-13775	57	5	equally	equally	ADV
crl-13775	57	6	unwise	unwise	ADJ
crl-13775	57	7	,	,	PUNCT
crl-13775	57	8	however	however	ADV
crl-13775	57	9	,	,	PUNCT
crl-13775	57	10	to	to	PART
crl-13775	57	11	give	give	VERB
crl-13775	57	12	comfort	comfort	NOUN
crl-13775	57	13	to	to	ADP
crl-13775	57	14	the	the	DET
crl-13775	57	15	seat	seat	NOUN
crl-13775	57	16	-	-	PUNCT
crl-13775	57	17	of	of	ADP
crl-13775	57	18	-	-	PUNCT
crl-13775	57	19	thepants	thepant	NOUN
crl-13775	57	20	manager	manager	NOUN
crl-13775	57	21	whose	whose	DET
crl-13775	57	22	intuitive	intuitive	ADJ
crl-13775	57	23	assessments	assessment	NOUN
crl-13775	57	24	of	of	ADP
crl-13775	57	25	the	the	DET
crl-13775	57	26	library	library	NOUN
crl-13775	57	27	's	's	PART
crl-13775	57	28	political	political	ADJ
crl-13775	57	29	environment	environment	NOUN
crl-13775	57	30	are	be	AUX
crl-13775	57	31	the	the	DET
crl-13775	57	32	primary	primary	ADJ
crl-13775	57	33	,	,	PUNCT
crl-13775	57	34	if	if	SCONJ
crl-13775	57	35	not	not	PART
crl-13775	57	36	the	the	DET
crl-13775	57	37	sole	sole	ADJ
crl-13775	57	38	,	,	PUNCT
crl-13775	57	39	basis	basis	NOUN
crl-13775	57	40	for	for	ADP
crl-13775	57	41	planning	planning	NOUN
crl-13775	57	42	and	and	CCONJ
crl-13775	57	43	resource	resource	NOUN
crl-13775	57	44	allocation	allocation	NOUN
crl-13775	57	45	.	.	PUNCT
crl-13775	58	1	to	to	PART
crl-13775	58	2	be	be	AUX
crl-13775	58	3	sure	sure	ADJ
crl-13775	58	4	,	,	PUNCT
crl-13775	58	5	"	"	PUNCT
crl-13775	58	6	people	people	NOUN
crl-13775	58	7	are	be	AUX
crl-13775	58	8	more	more	ADV
crl-13775	58	9	potent	potent	ADJ
crl-13775	58	10	than	than	ADP
crl-13775	58	11	numbers	number	NOUN
crl-13775	58	12	or	or	CCONJ
crl-13775	58	13	logic	logic	NOUN
crl-13775	58	14	.	.	PUNCT
crl-13775	59	1	"13	"13	X
crl-13775	59	2	but	but	CCONJ
crl-13775	59	3	to	to	PART
crl-13775	59	4	suggest	suggest	VERB
crl-13775	59	5	that	that	SCONJ
crl-13775	59	6	so	so	ADV
crl-13775	59	7	-	-	PUNCT
crl-13775	59	8	called	call	VERB
crl-13775	59	9	commonsense	commonsense	NOUN
crl-13775	59	10	management	management	NOUN
crl-13775	59	11	has	have	VERB
crl-13775	59	12	a	a	DET
crl-13775	59	13	monopoly	monopoly	NOUN
crl-13775	59	14	on	on	ADP
crl-13775	59	15	sensitivity	sensitivity	NOUN
crl-13775	59	16	to	to	ADP
crl-13775	59	17	people	people	NOUN
crl-13775	59	18	or	or	CCONJ
crl-13775	59	19	that	that	SCONJ
crl-13775	59	20	all	all	DET
crl-13775	59	21	comprehensive	comprehensive	ADJ
crl-13775	59	22	management	management	NOUN
crl-13775	59	23	/	/	SYM
crl-13775	59	24	budgeting	budgeting	NOUN
crl-13775	59	25	systems	system	NOUN
crl-13775	59	26	are	be	AUX
crl-13775	59	27	wildly	wildly	ADV
crl-13775	59	28	impractical	impractical	ADJ
crl-13775	59	29	,	,	PUNCT
crl-13775	59	30	even	even	ADV
crl-13775	59	31	antithetical	antithetical	ADJ
crl-13775	59	32	to	to	ADP
crl-13775	59	33	effective	effective	ADJ
crl-13775	59	34	administration	administration	NOUN
crl-13775	59	35	,	,	PUNCT
crl-13775	59	36	risks	risk	NOUN
crl-13775	59	37	offering	offer	VERB
crl-13775	59	38	unwarranted	unwarranted	ADJ
crl-13775	59	39	comfort	comfort	NOUN
crl-13775	59	40	to	to	ADP
crl-13775	59	41	the	the	DET
crl-13775	59	42	administrative	administrative	ADJ
crl-13775	59	43	luddite	luddite	NOUN
crl-13775	59	44	.	.	PUNCT
crl-13775	60	1	however	however	ADV
crl-13775	60	2	important	important	ADJ
crl-13775	60	3	may	may	AUX
crl-13775	60	4	be	be	AUX
crl-13775	60	5	the	the	DET
crl-13775	60	6	choice	choice	NOUN
crl-13775	60	7	of	of	ADP
crl-13775	60	8	a	a	DET
crl-13775	60	9	structure	structure	NOUN
crl-13775	60	10	or	or	CCONJ
crl-13775	60	11	technique	technique	NOUN
crl-13775	60	12	in	in	ADP
crl-13775	60	13	budgeting	budgeting	NOUN
crl-13775	60	14	,	,	PUNCT
crl-13775	60	15	it	it	PRON
crl-13775	60	16	is	be	AUX
crl-13775	60	17	clearly	clearly	ADV
crl-13775	60	18	the	the	DET
crl-13775	60	19	use	use	NOUN
crl-13775	60	20	of	of	ADP
crl-13775	60	21	budgeting	budget	VERB
crl-13775	60	22	structure	structure	NOUN
crl-13775	60	23	and	and	CCONJ
crl-13775	60	24	technique	technique	NOUN
crl-13775	60	25	by	by	ADP
crl-13775	60	26	administrators	administrator	NOUN
crl-13775	60	27	that	that	PRON
crl-13775	60	28	is	be	AUX
crl-13775	60	29	most	most	ADV
crl-13775	60	30	important	important	ADJ
crl-13775	60	31	.	.	PUNCT
crl-13775	61	1	budgetary	budgetary	ADJ
crl-13775	61	2	planning	planning	NOUN
crl-13775	61	3	"	"	PUNCT
crl-13775	61	4	is	be	AUX
crl-13775	61	5	too	too	ADV
crl-13775	61	6	critical	critical	ADJ
crl-13775	61	7	to	to	PART
crl-13775	61	8	be	be	AUX
crl-13775	61	9	left	leave	VERB
crl-13775	61	10	to	to	ADP
crl-13775	61	11	the	the	DET
crl-13775	61	12	casual	casual	NOUN
crl-13775	61	13	,	,	PUNCT
crl-13775	61	14	infrequent	infrequent	ADJ
crl-13775	61	15	attention	attention	NOUN
crl-13775	61	16	of	of	ADP
crl-13775	61	17	someone	someone	PRON
crl-13775	61	18	whose	whose	DET
crl-13775	61	19	main	main	ADJ
crl-13775	61	20	interests	interest	NOUN
crl-13775	61	21	lie	lie	VERB
crl-13775	61	22	elsewhere,"14	elsewhere,"14	X
crl-13775	61	23	and	and	CCONJ
crl-13775	61	24	if	if	SCONJ
crl-13775	61	25	the	the	DET
crl-13775	61	26	leadership	leadership	NOUN
crl-13775	61	27	of	of	ADP
crl-13775	61	28	a	a	DET
crl-13775	61	29	library	library	NOUN
crl-13775	61	30	.	.	PUNCT
crl-13775	62	1	does	do	AUX
crl-13775	62	2	not	not	PART
crl-13775	62	3	have	have	VERB
crl-13775	62	4	the	the	DET
crl-13775	62	5	will	will	NOUN
crl-13775	62	6	to	to	PART
crl-13775	62	7	manage	manage	VERB
crl-13775	62	8	or	or	CCONJ
crl-13775	62	9	the	the	DET
crl-13775	62	10	ability	ability	NOUN
crl-13775	62	11	to	to	PART
crl-13775	62	12	identify	identify	VERB
crl-13775	62	13	and	and	CCONJ
crl-13775	62	14	articulate	articulate	VERB
crl-13775	62	15	the	the	DET
crl-13775	62	16	central	central	ADJ
crl-13775	62	17	issues	issue	NOUN
crl-13775	62	18	that	that	PRON
crl-13775	62	19	face	face	VERB
crl-13775	62	20	the	the	DET
crl-13775	62	21	library	library	NOUN
crl-13775	62	22	,	,	PUNCT
crl-13775	62	23	techniques	technique	NOUN
crl-13775	62	24	of	of	ADP
crl-13775	62	25	budgetary	budgetary	ADJ
crl-13775	62	26	formulation	formulation	NOUN
crl-13775	62	27	will	will	AUX
crl-13775	62	28	matter	matter	VERB
crl-13775	62	29	little	little	ADJ
crl-13775	62	30	.	.	PUNCT
crl-13775	63	1	however	however	ADV
crl-13775	63	2	,	,	PUNCT
crl-13775	63	3	if	if	SCONJ
crl-13775	63	4	administrators	administrator	NOUN
crl-13775	63	5	are	be	AUX
crl-13775	63	6	willing	willing	ADJ
crl-13775	63	7	to	to	PART
crl-13775	63	8	consider	consider	VERB
crl-13775	63	9	the	the	DET
crl-13775	63	10	possibility	possibility	NOUN
crl-13775	63	11	that	that	SCONJ
crl-13775	63	12	library	library	NOUN
crl-13775	63	13	operations	operation	NOUN
crl-13775	63	14	and	and	CCONJ
crl-13775	63	15	services	service	NOUN
crl-13775	63	16	might	might	AUX
crl-13775	63	17	be	be	AUX
crl-13775	63	18	changed	change	VERB
crl-13775	63	19	for	for	ADP
crl-13775	63	20	the	the	DET
crl-13775	63	21	better	well	ADJ
crl-13775	63	22	,	,	PUNCT
crl-13775	63	23	or	or	CCONJ
crl-13775	63	24	if	if	SCONJ
crl-13775	63	25	serious	serious	ADJ
crl-13775	63	26	budgetary	budgetary	ADJ
crl-13775	63	27	reductions	reduction	NOUN
crl-13775	63	28	are	be	AUX
crl-13775	63	29	expected	expect	VERB
crl-13775	63	30	,	,	PUNCT
crl-13775	63	31	then	then	ADV
crl-13775	63	32	the	the	DET
crl-13775	63	33	choice	choice	NOUN
crl-13775	63	34	of	of	ADP
crl-13775	63	35	a	a	DET
crl-13775	63	36	framework	framework	NOUN
crl-13775	63	37	for	for	ADP
crl-13775	63	38	budgeting	budgeting	NOUN
crl-13775	63	39	becomes	become	VERB
crl-13775	63	40	most	most	ADV
crl-13775	63	41	important	important	ADJ
crl-13775	63	42	.	.	PUNCT
crl-13775	64	1	practical	practical	ADJ
crl-13775	64	2	application	application	NOUN
crl-13775	64	3	of	of	ADP
crl-13775	64	4	zbb	zbb	PROPN
crl-13775	64	5	in	in	ADP
crl-13775	64	6	large	large	ADJ
crl-13775	64	7	service	service	NOUN
crl-13775	64	8	organizations	organization	NOUN
crl-13775	64	9	is	be	AUX
crl-13775	64	10	not	not	PART
crl-13775	64	11	yet	yet	ADV
crl-13775	64	12	so	so	ADV
crl-13775	64	13	widespread	widespread	ADJ
crl-13775	64	14	or	or	CCONJ
crl-13775	64	15	advanced	advanced	ADJ
crl-13775	64	16	that	that	SCONJ
crl-13775	64	17	any	any	DET
crl-13775	64	18	firm	firm	ADJ
crl-13775	64	19	assessment	assessment	NOUN
crl-13775	64	20	of	of	ADP
crl-13775	64	21	its	its	PRON
crl-13775	64	22	potential	potential	ADJ
crl-13775	64	23	usefulness	usefulness	NOUN
crl-13775	64	24	in	in	ADP
crl-13775	64	25	libraries	library	NOUN
crl-13775	64	26	may	may	AUX
crl-13775	64	27	reasonably	reasonably	ADV
crl-13775	64	28	be	be	AUX
crl-13775	64	29	made	make	VERB
crl-13775	64	30	.	.	PUNCT
crl-13775	65	1	the	the	DET
crl-13775	65	2	examples	example	NOUN
crl-13775	65	3	cited	cite	VERB
crl-13775	65	4	in	in	ADP
crl-13775	65	5	chen	chen	PROPN
crl-13775	65	6	's	's	PART
crl-13775	65	7	work	work	NOUN
crl-13775	65	8	represent	represent	VERB
crl-13775	65	9	either	either	CCONJ
crl-13775	65	10	very	very	ADV
crl-13775	65	11	recent	recent	ADJ
crl-13775	65	12	(	(	PUNCT
crl-13775	65	13	i.e.	i.e.	X
crl-13775	65	14	,	,	PUNCT
crl-13775	65	15	post-1977	post-1977	PROPN
crl-13775	65	16	)	)	PUNCT
crl-13775	65	17	implementation	implementation	NOUN
crl-13775	65	18	of	of	ADP
crl-13775	65	19	zbb	zbb	NOUN
crl-13775	65	20	or	or	CCONJ
crl-13775	65	21	very	very	ADV
crl-13775	65	22	small	small	ADJ
crl-13775	65	23	(	(	PUNCT
crl-13775	65	24	corporate	corporate	ADJ
crl-13775	65	25	and	and	CCONJ
crl-13775	65	26	college	college	NOUN
crl-13775	65	27	)	)	PUNCT
crl-13775	65	28	library	library	NOUN
crl-13775	65	29	experience	experience	NOUN
crl-13775	65	30	.	.	PUNCT
crl-13775	66	1	no	no	DET
crl-13775	66	2	large	large	ADJ
crl-13775	66	3	public	public	ADJ
crl-13775	66	4	,	,	PUNCT
crl-13775	66	5	academic	academic	ADJ
crl-13775	66	6	,	,	PUNCT
crl-13775	66	7	or	or	CCONJ
crl-13775	66	8	research	research	NOUN
crl-13775	66	9	library	library	PROPN
crl-13775	66	10	experi	experi	PROPN
crl-13775	66	11	.	.	PUNCT
crl-13775	67	1	ence	ence	NOUN
crl-13775	67	2	is	be	AUX
crl-13775	67	3	included	include	VERB
crl-13775	67	4	.	.	PUNCT
crl-13775	68	1	it	it	PRON
crl-13775	68	2	is	be	AUX
crl-13775	68	3	clear	clear	ADJ
crl-13775	68	4	that	that	SCONJ
crl-13775	68	5	-	-	PUNCT
crl-13775	68	6	the	the	DET
crl-13775	68	7	implementation	implementation	NOUN
crl-13775	68	8	of	of	ADP
crl-13775	68	9	zbb	zbb	NOUN
crl-13775	68	10	in	in	ADP
crl-13775	68	11	any	any	DET
crl-13775	68	12	large	large	ADJ
crl-13775	68	13	labor	labor	NOUN
crl-13775	68	14	-	-	PUNCT
crl-13775	68	15	intensive	intensive	ADJ
crl-13775	68	16	service	service	NOUN
crl-13775	68	17	organization	organization	NOUN
crl-13775	68	18	,	,	PUNCT
crl-13775	68	19	in	in	ADP
crl-13775	68	20	the	the	DET
crl-13775	68	21	"	"	PUNCT
crl-13775	68	22	third	third	ADJ
crl-13775	68	23	sector	sector	NOUN
crl-13775	68	24	,	,	PUNCT
crl-13775	68	25	"	"	PUNCT
crl-13775	68	26	to	to	PART
crl-13775	68	27	use	use	VERB
crl-13775	68	28	drucker	drucker	NOUN
crl-13775	68	29	's	's	PART
crl-13775	68	30	term	term	NOUN
crl-13775	68	31	,	,	PUNCT
crl-13775	68	32	clearly	clearly	ADV
crl-13775	68	33	would	would	AUX
crl-13775	68	34	present	present	VERB
crl-13775	68	35	some	some	DET
crl-13775	68	36	special	special	ADJ
crl-13775	68	37	problems	problem	NOUN
crl-13775	68	38	:	:	PUNCT
crl-13775	68	39	1	1	X
crl-13775	68	40	.	.	X
crl-13775	68	41	many	many	ADJ
crl-13775	68	42	unit	unit	NOUN
crl-13775	68	43	managersand	managersand	PROPN
crl-13775	68	44	administratorshave	administratorshave	PROPN
crl-13775	68	45	not	not	PART
crl-13775	68	46	been	be	AUX
crl-13775	68	47	prepared	prepare	VERB
crl-13775	68	48	to	to	PART
crl-13775	68	49	evaluate	evaluate	VERB
crl-13775	68	50	rigorously	rigorously	ADV
crl-13775	68	51	and	and	CCONJ
crl-13775	68	52	rank	rank	VERB
crl-13775	68	53	the	the	DET
crl-13775	68	54	relative	relative	ADJ
crl-13775	68	55	benefits	benefit	NOUN
crl-13775	68	56	and	and	CCONJ
crl-13775	68	57	effectiveness	effectiveness	NOUN
crl-13775	68	58	of	of	ADP
crl-13775	68	59	service	service	NOUN
crl-13775	68	60	programs	program	NOUN
crl-13775	68	61	.	.	PUNCT
crl-13775	69	1	2	2	X
crl-13775	69	2	.	.	X
crl-13775	69	3	many	many	ADJ
crl-13775	69	4	unit	unit	NOUN
crl-13775	69	5	managers	manager	NOUN
crl-13775	69	6	·	·	PUNCT
crl-13775	69	7	are	be	AUX
crl-13775	69	8	notably	notably	ADV
crl-13775	69	9	reluctant	reluctant	ADJ
crl-13775	69	10	to	to	PART
crl-13775	69	11	propose	propose	VERB
crl-13775	69	12	budgeting	budgeting	NOUN
crl-13775	69	13	changes	change	NOUN
crl-13775	69	14	that	that	PRON
crl-13775	69	15	would	would	AUX
crl-13775	69	16	require	require	VERB
crl-13775	69	17	significant	significant	ADJ
crl-13775	69	18	shifts	shift	NOUN
crl-13775	69	19	in	in	ADP
crl-13775	69	20	the	the	DET
crl-13775	69	21	assign50	assign50	NOUN
crl-13775	69	22	i	i	PROPN
crl-13775	69	23	college	college	PROPN
crl-13775	69	24	&	&	CCONJ
crl-13775	69	25	research	research	PROPN
crl-13775	69	26	libraries	library	NOUN
crl-13775	69	27	•	•	ADJ
crl-13775	69	28	january	january	PROPN
crl-13775	69	29	1982	1982	NUM
crl-13775	69	30	ments	ment	NOUN
crl-13775	69	31	of	of	ADP
crl-13775	69	32	staff	staff	NOUN
crl-13775	69	33	members	member	NOUN
crl-13775	69	34	or	or	CCONJ
crl-13775	69	35	in	in	ADP
crl-13775	69	36	the	the	DET
crl-13775	69	37	pattern	pattern	NOUN
crl-13775	69	38	of	of	ADP
crl-13775	69	39	staffing	staff	VERB
crl-13775	69	40	generally	generally	ADV
crl-13775	69	41	.	.	PUNCT
crl-13775	70	1	3	3	X
crl-13775	70	2	.	.	X
crl-13775	70	3	the	the	DET
crl-13775	70	4	organization	organization	NOUN
crl-13775	70	5	's	's	PART
crl-13775	70	6	reward	reward	NOUN
crl-13775	70	7	system	system	NOUN
crl-13775	70	8	for	for	ADP
crl-13775	70	9	managersand	managersand	NOUN
crl-13775	70	10	for	for	ADP
crl-13775	70	11	their	their	PRON
crl-13775	70	12	unitshas	unitsha	NOUN
crl-13775	70	13	traditionally	traditionally	ADV
crl-13775	70	14	been	be	AUX
crl-13775	70	15	one	one	NUM
crl-13775	70	16	of	of	ADP
crl-13775	70	17	adding	add	VERB
crl-13775	70	18	money	money	NOUN
crl-13775	70	19	to	to	ADP
crl-13775	70	20	most	most	ADJ
crl-13775	70	21	unit	unit	NOUN
crl-13775	70	22	budgets	budget	NOUN
crl-13775	70	23	,	,	PUNCT
crl-13775	70	24	not	not	PART
crl-13775	70	25	reducing	reduce	VERB
crl-13775	70	26	them	they	PRON
crl-13775	70	27	,	,	PUNCT
crl-13775	70	28	as	as	SCONJ
crl-13775	70	29	presumably	presumably	ADV
crl-13775	70	30	would	would	AUX
crl-13775	70	31	be	be	AUX
crl-13775	70	32	encouraged	encourage	VERB
crl-13775	70	33	with	with	ADP
crl-13775	70	34	rigorous	rigorous	ADJ
crl-13775	70	35	implementation	implementation	NOUN
crl-13775	70	36	of	of	ADP
crl-13775	70	37	zbb	zbb	PROPN
crl-13775	70	38	.	.	PROPN
crl-13775	71	1	4	4	X
crl-13775	71	2	.	.	PUNCT
crl-13775	71	3	since	since	SCONJ
crl-13775	71	4	most	most	ADJ
crl-13775	71	5	libraries	library	NOUN
crl-13775	71	6	operate	operate	VERB
crl-13775	71	7	as	as	ADP
crl-13775	71	8	a	a	DET
crl-13775	71	9	subordinate	subordinate	ADJ
crl-13775	71	10	unit	unit	NOUN
crl-13775	71	11	of	of	ADP
crl-13775	71	12	a	a	DET
crl-13775	71	13	larger	large	ADJ
crl-13775	71	14	organization	organization	NOUN
crl-13775	71	15	,	,	PUNCT
crl-13775	71	16	the	the	DET
crl-13775	71	17	choice	choice	NOUN
crl-13775	71	18	of	of	ADP
crl-13775	71	19	what	what	PRON
crl-13775	71	20	budgeting	budgeting	NOUN
crl-13775	71	21	structure	structure	NOUN
crl-13775	71	22	is	be	AUX
crl-13775	71	23	to	to	PART
crl-13775	71	24	be	be	AUX
crl-13775	71	25	used	use	VERB
crl-13775	71	26	is	be	AUX
crl-13775	71	27	rarely	rarely	ADV
crl-13775	71	28	at	at	ADP
crl-13775	71	29	the	the	DET
crl-13775	71	30	discretion	discretion	NOUN
crl-13775	71	31	of	of	ADP
crl-13775	71	32	the	the	DET
crl-13775	71	33	library	library	NOUN
crl-13775	71	34	;	;	PUNCT
crl-13775	71	35	if	if	SCONJ
crl-13775	71	36	zbb	zbb	NOUN
crl-13775	71	37	is	be	AUX
crl-13775	71	38	not	not	PART
crl-13775	71	39	adopted	adopt	VERB
crl-13775	71	40	at	at	ADP
crl-13775	71	41	the	the	DET
crl-13775	71	42	higher	high	ADJ
crl-13775	71	43	organizational	organizational	ADJ
crl-13775	71	44	level	level	NOUN
crl-13775	71	45	,	,	PUNCT
crl-13775	71	46	the	the	DET
crl-13775	71	47	library	library	NOUN
crl-13775	71	48	's	's	PART
crl-13775	71	49	staff	staff	NOUN
crl-13775	71	50	might	might	AUX
crl-13775	71	51	well	well	ADV
crl-13775	71	52	be	be	AUX
crl-13775	71	53	faced	face	VERB
crl-13775	71	54	with	with	ADP
crl-13775	71	55	an	an	DET
crl-13775	71	56	unacceptably	unacceptably	ADV
crl-13775	71	57	high	high	ADJ
crl-13775	71	58	level	level	NOUN
crl-13775	71	59	of	of	ADP
crl-13775	71	60	paperwork	paperwork	NOUN
crl-13775	71	61	to	to	PART
crl-13775	71	62	prepare	prepare	VERB
crl-13775	71	63	budgets	budget	NOUN
crl-13775	71	64	in	in	ADP
crl-13775	71	65	two	two	NUM
crl-13775	71	66	different	different	ADJ
crl-13775	71	67	formats	format	NOUN
crl-13775	71	68	.	.	PUNCT
crl-13775	72	1	yet	yet	CCONJ
crl-13775	72	2	the	the	DET
crl-13775	72	3	elements	element	NOUN
crl-13775	72	4	of	of	ADP
crl-13775	72	5	zbb	zbb	PROPN
crl-13775	72	6	theory	theory	NOUN
crl-13775	72	7	remain	remain	VERB
crl-13775	72	8	compelling	compelling	ADJ
crl-13775	72	9	simply	simply	ADV
crl-13775	72	10	because	because	SCONJ
crl-13775	72	11	they	they	PRON
crl-13775	72	12	require	require	VERB
crl-13775	72	13	managers	manager	NOUN
crl-13775	72	14	to	to	PART
crl-13775	72	15	manage	manage	VERB
crl-13775	72	16	,	,	PUNCT
crl-13775	72	17	i.e.	i.e.	X
crl-13775	72	18	,	,	PUNCT
crl-13775	72	19	to	to	PART
crl-13775	72	20	"	"	PUNCT
crl-13775	72	21	identify	identify	VERB
crl-13775	72	22	and	and	CCONJ
crl-13775	72	23	analyze	analyze	VERB
crl-13775	72	24	what	what	PRON
crl-13775	72	25	...	...	PUNCT
crl-13775	72	26	they	they	PRON
crl-13775	72	27	plan	plan	VERB
crl-13775	72	28	..	..	PUNCT
crl-13775	72	29	to	to	PART
crl-13775	72	30	do	do	VERB
crl-13775	72	31	in	in	ADP
crl-13775	72	32	total	total	ADJ
crl-13775	72	33	,	,	PUNCT
crl-13775	72	34	set	set	VERB
crl-13775	72	35	goals	goal	NOUN
crl-13775	72	36	and	and	CCONJ
crl-13775	72	37	objectives	objective	NOUN
crl-13775	72	38	,	,	PUNCT
crl-13775	72	39	and	and	CCONJ
crl-13775	72	40	evaluate	evaluate	VERB
crl-13775	72	41	changing	change	VERB
crl-13775	72	42	responsibilities	responsibility	NOUN
crl-13775	72	43	and	and	CCONJ
crl-13775	72	44	work	work	NOUN
crl-13775	72	45	loadsnot	loadsnot	NOUN
crl-13775	72	46	after	after	ADP
crl-13775	72	47	the	the	DET
crl-13775	72	48	budgeting	budgeting	NOUN
crl-13775	72	49	process	process	NOUN
crl-13775	72	50	,	,	PUNCT
crl-13775	72	51	but	but	CCONJ
crl-13775	72	52	during	during	ADP
crl-13775	72	53	it	it	PRON
crl-13775	72	54	,	,	PUNCT
crl-13775	72	55	as	as	ADP
crl-13775	72	56	an	an	DET
crl-13775	72	57	integral	integral	ADJ
crl-13775	72	58	part	part	NOUN
crl-13775	72	59	of	of	ADP
crl-13775	72	60	the	the	DET
crl-13775	72	61	process	process	NOUN
crl-13775	72	62	.	.	PUNCT
crl-13775	73	1	"15	"15	PUNCT
crl-13775	74	1	there	there	PRON
crl-13775	74	2	is	be	VERB
crl-13775	74	3	,	,	PUNCT
crl-13775	74	4	then	then	ADV
crl-13775	74	5	,	,	PUNCT
crl-13775	74	6	as	as	ADP
crl-13775	74	7	with	with	ADP
crl-13775	74	8	most	most	ADJ
crl-13775	74	9	"	"	PUNCT
crl-13775	74	10	new	new	ADJ
crl-13775	74	11	"	"	PUNCT
crl-13775	74	12	systems	system	NOUN
crl-13775	74	13	,	,	PUNCT
crl-13775	74	14	nothing	nothing	PRON
crl-13775	74	15	truly	truly	ADV
crl-13775	74	16	new	new	ADJ
crl-13775	74	17	in	in	ADP
crl-13775	74	18	zbb	zbb	PROPN
crl-13775	74	19	.	.	PUNCT
crl-13775	75	1	but	but	CCONJ
crl-13775	75	2	zbb	zbb	PROPN
crl-13775	75	3	does	do	AUX
crl-13775	75	4	provide	provide	VERB
crl-13775	75	5	a	a	DET
crl-13775	75	6	well	well	ADV
crl-13775	75	7	-	-	PUNCT
crl-13775	75	8	structured	structure	VERB
crl-13775	75	9	mechanism	mechanism	NOUN
crl-13775	75	10	for	for	ADP
crl-13775	75	11	management	management	NOUN
crl-13775	75	12	decision	decision	NOUN
crl-13775	75	13	making	making	NOUN
crl-13775	75	14	at	at	ADP
crl-13775	75	15	a	a	DET
crl-13775	75	16	time	time	NOUN
crl-13775	75	17	when	when	SCONJ
crl-13775	75	18	funding	funding	NOUN
crl-13775	75	19	constraints	constraint	NOUN
crl-13775	75	20	present	present	VERB
crl-13775	75	21	special	special	ADJ
crl-13775	75	22	challenges	challenge	NOUN
crl-13775	75	23	for	for	ADP
crl-13775	75	24	library	library	NOUN
crl-13775	75	25	budget	budget	NOUN
crl-13775	75	26	makers	maker	NOUN
crl-13775	75	27	.	.	PUNCT
crl-13775	76	1	for	for	ADP
crl-13775	76	2	that	that	DET
crl-13775	76	3	reason	reason	NOUN
crl-13775	76	4	,	,	PUNCT
crl-13775	76	5	if	if	SCONJ
crl-13775	76	6	for	for	ADP
crl-13775	76	7	no	no	DET
crl-13775	76	8	other	other	ADJ
crl-13775	76	9	,	,	PUNCT
crl-13775	76	10	the	the	DET
crl-13775	76	11	principles	principle	NOUN
crl-13775	76	12	of	of	ADP
crl-13775	76	13	zbb	zbb	NOUN
crl-13775	76	14	,	,	PUNCT
crl-13775	76	15	if	if	SCONJ
crl-13775	76	16	not	not	PART
crl-13775	76	17	the	the	DET
crl-13775	76	18	process	process	NOUN
crl-13775	76	19	itself	itself	PRON
crl-13775	76	20	,	,	PUNCT
crl-13775	76	21	continue	continue	VERB
crl-13775	76	22	to	to	PART
crl-13775	76	23	merit	merit	VERB
crl-13775	76	24	careful	careful	ADJ
crl-13775	76	25	attention	attention	NOUN
crl-13775	76	26	by	by	ADP
crl-13775	76	27	librarians	librarian	NOUN
crl-13775	76	28	.	.	PUNCT
crl-13775	77	1	references	reference	NOUN
crl-13775	77	2	1	1	NUM
crl-13775	77	3	.	.	PROPN
crl-13775	77	4	peter	peter	PROPN
crl-13775	77	5	i.	i.	PROPN
crl-13775	77	6	drucker	drucker	PROPN
crl-13775	77	7	,	,	PUNCT
crl-13775	77	8	"	"	PUNCT
crl-13775	77	9	managing	manage	VERB
crl-13775	77	10	the	the	DET
crl-13775	77	11	'	'	PUNCT
crl-13775	77	12	third	third	ADJ
crl-13775	77	13	sector	sector	NOUN
crl-13775	77	14	,	,	PUNCT
crl-13775	77	15	'	'	PUNCT
crl-13775	77	16	"	"	PUNCT
crl-13775	77	17	wall	wall	PROPN
crl-13775	77	18	street	street	PROPN
crl-13775	77	19	journal	journal	PROPN
crl-13775	77	20	(	(	PUNCT
crl-13775	77	21	oct	oct	PROPN
crl-13775	77	22	.	.	PROPN
crl-13775	77	23	3	3	NUM
crl-13775	77	24	,	,	PUNCT
crl-13775	77	25	1978	1978	NUM
crl-13775	77	26	)	)	PUNCT
crl-13775	77	27	,	,	PUNCT
crl-13775	77	28	p.26	p.26	PROPN
crl-13775	77	29	.	.	PUNCT
crl-13775	78	1	2	2	X
crl-13775	78	2	.	.	PROPN
crl-13775	78	3	herbert	herbert	PROPN
crl-13775	78	4	s.	s.	PROPN
crl-13775	78	5	white	white	PROPN
crl-13775	78	6	,	,	PUNCT
crl-13775	78	7	"	"	PUNCT
crl-13775	78	8	library	library	NOUN
crl-13775	78	9	management	management	NOUN
crl-13775	78	10	in	in	ADP
crl-13775	78	11	the	the	DET
crl-13775	78	12	tight	tight	ADJ
crl-13775	78	13	budget	budget	NOUN
crl-13775	78	14	seventies	seventy	NOUN
crl-13775	78	15	,	,	PUNCT
crl-13775	78	16	"	"	PUNCT
crl-13775	78	17	bulletin	bulletin	NOUN
crl-13775	78	18	of	of	ADP
crl-13775	78	19	the	the	DET
crl-13775	78	20	medical	medical	PROPN
crl-13775	78	21	library	library	PROPN
crl-13775	78	22	association	association	PROPN
crl-13775	78	23	65:12	65:12	NUM
crl-13775	78	24	gan	gan	PROPN
crl-13775	78	25	.	.	PUNCT
crl-13775	78	26	1977	1977	NUM
crl-13775	78	27	)	)	PUNCT
crl-13775	78	28	.	.	PUNCT
crl-13775	79	1	3	3	X
crl-13775	79	2	.	.	PROPN
crl-13775	79	3	murray	murray	PROPN
crl-13775	79	4	s.	s.	PROPN
crl-13775	79	5	martin	martin	PROPN
crl-13775	79	6	,	,	PUNCT
crl-13775	79	7	budgetary	budgetary	ADJ
crl-13775	79	8	control	control	NOUN
crl-13775	79	9	in	in	ADP
crl-13775	79	10	academic	academic	ADJ
crl-13775	79	11	libraries	library	NOUN
crl-13775	79	12	(	(	PUNCT
crl-13775	79	13	greenwich	greenwich	PROPN
crl-13775	79	14	,	,	PUNCT
crl-13775	79	15	conn	conn	PROPN
crl-13775	79	16	.	.	PROPN
crl-13775	79	17	:	:	PUNCT
crl-13775	79	18	jai	jai	PROPN
crl-13775	79	19	press	press	PROPN
crl-13775	79	20	,	,	PUNCT
crl-13775	79	21	1978	1978	NUM
crl-13775	79	22	)	)	PUNCT
crl-13775	79	23	.	.	PUNCT
crl-13775	80	1	4	4	X
crl-13775	80	2	.	.	PROPN
crl-13775	80	3	charles	charles	PROPN
crl-13775	80	4	w.	w.	PROPN
crl-13775	80	5	sargent	sargent	PROPN
crl-13775	80	6	,	,	PUNCT
crl-13775	80	7	"	"	PUNCT
crl-13775	80	8	zero	zero	NUM
crl-13775	80	9	-	-	PUNCT
crl-13775	80	10	base	base	NOUN
crl-13775	80	11	budgeting	budgeting	NOUN
crl-13775	80	12	and	and	CCONJ
crl-13775	80	13	the	the	DET
crl-13775	80	14	library	library	NOUN
crl-13775	80	15	,	,	PUNCT
crl-13775	80	16	"	"	PUNCT
crl-13775	80	17	bulletin	bulletin	NOUN
crl-13775	80	18	of	of	ADP
crl-13775	80	19	the	the	DET
crl-13775	80	20	medical	medical	PROPN
crl-13775	80	21	library	library	PROPN
crl-13775	80	22	association	association	PROPN
crl-13775	80	23	66:31	66:31	NUM
crl-13775	80	24	-	-	SYM
crl-13775	80	25	35	35	NUM
crl-13775	80	26	gan	gan	NOUN
crl-13775	80	27	.	.	PUNCT
crl-13775	80	28	1978	1978	NUM
crl-13775	80	29	)	)	PUNCT
crl-13775	80	30	.	.	PUNCT
crl-13775	81	1	5	5	X
crl-13775	81	2	.	.	X
crl-13775	81	3	diane	diane	NOUN
crl-13775	81	4	c	c	PROPN
crl-13775	81	5	.	.	PUNCT
crl-13775	82	1	parker	parker	PROPN
crl-13775	82	2	and	and	CCONJ
crl-13775	82	3	eric	eric	PROPN
crl-13775	82	4	j.	j.	PROPN
crl-13775	82	5	carpenter	carpenter	PROPN
crl-13775	82	6	,	,	PUNCT
crl-13775	82	7	"	"	PUNCT
crl-13775	82	8	zerobase	zerobase	VERB
crl-13775	82	9	budget	budget	NOUN
crl-13775	82	10	approach	approach	NOUN
crl-13775	82	11	to	to	ADP
crl-13775	82	12	staff	staff	NOUN
crl-13775	82	13	justification	justification	NOUN
crl-13775	82	14	for	for	ADP
crl-13775	82	15	a	a	DET
crl-13775	82	16	combined	combine	VERB
crl-13775	82	17	reference	reference	NOUN
crl-13775	82	18	and	and	CCONJ
crl-13775	82	19	collection	collection	NOUN
crl-13775	82	20	development	development	NOUN
crl-13775	82	21	department	department	NOUN
crl-13775	82	22	,	,	PUNCT
crl-13775	82	23	"	"	PUNCT
crl-13775	82	24	in	in	ADP
crl-13775	82	25	robert	robert	PROPN
crl-13775	82	26	d.	d.	PROPN
crl-13775	82	27	stueart	stueart	PROPN
crl-13775	82	28	and	and	CCONJ
crl-13775	82	29	richard	richard	PROPN
crl-13775	82	30	d.	d.	PROPN
crl-13775	82	31	johnson	johnson	PROPN
crl-13775	82	32	,	,	PUNCT
crl-13775	82	33	eds	ed	NOUN
crl-13775	82	34	.	.	PUNCT
crl-13775	82	35	,	,	PUNCT
crl-13775	82	36	new	new	ADJ
crl-13775	82	37	horizons	horizon	NOUN
crl-13775	82	38	for	for	ADP
crl-13775	82	39	academic	academic	ADJ
crl-13775	82	40	libraries	library	NOUN
crl-13775	82	41	(	(	PUNCT
crl-13775	82	42	new	new	PROPN
crl-13775	82	43	york	york	PROPN
crl-13775	82	44	:	:	PUNCT
crl-13775	82	45	k.	k.	PROPN
crl-13775	82	46	g	g	PROPN
crl-13775	82	47	.	.	PUNCT
crl-13775	83	1	saur	saur	NOUN
crl-13775	83	2	,	,	PUNCT
crl-13775	83	3	1979	1979	NUM
crl-13775	83	4	)	)	PUNCT
crl-13775	83	5	,	,	PUNCT
crl-13775	83	6	p.472	p.472	PROPN
crl-13775	83	7	-	-	NOUN
crl-13775	83	8	82	82	NUM
crl-13775	83	9	.	.	NUM
crl-13775	83	10	6	6	NUM
crl-13775	83	11	.	.	PUNCT
crl-13775	84	1	ching	ching	PROPN
crl-13775	84	2	-	-	PUNCT
crl-13775	84	3	chih	chih	PROPN
crl-13775	84	4	chen	chen	PROPN
crl-13775	84	5	,	,	PUNCT
crl-13775	84	6	zero	zero	NUM
crl-13775	84	7	-	-	PUNCT
crl-13775	84	8	base	base	NOUN
crl-13775	84	9	budgeting	budgeting	NOUN
crl-13775	84	10	in	in	ADP
crl-13775	84	11	library	library	NOUN
crl-13775	84	12	management	management	NOUN
crl-13775	84	13	:	:	PUNCT
crl-13775	84	14	a	a	DET
crl-13775	84	15	manual	manual	NOUN
crl-13775	84	16	for	for	ADP
crl-13775	84	17	librarians	librarian	NOUN
crl-13775	84	18	(	(	PUNCT
crl-13775	84	19	phoenix	phoenix	PROPN
crl-13775	84	20	,	,	PUNCT
crl-13775	84	21	ariz	ariz	PROPN
crl-13775	84	22	.	.	PUNCT
crl-13775	84	23	:	:	PUNCT
crl-13775	84	24	oryx	oryx	PROPN
crl-13775	84	25	press	press	PROPN
crl-13775	84	26	,	,	PUNCT
crl-13775	84	27	1980	1980	NUM
crl-13775	84	28	)	)	PUNCT
crl-13775	84	29	.	.	PUNCT
crl-13775	85	1	7	7	X
crl-13775	85	2	.	.	X
crl-13775	85	3	peter	peter	PROPN
crl-13775	85	4	a.	a.	PROPN
crl-13775	85	5	pyhrr	pyhrr	PROPN
crl-13775	85	6	,	,	PUNCT
crl-13775	85	7	zero	zero	NUM
crl-13775	85	8	-	-	PUNCT
crl-13775	85	9	base	base	NOUN
crl-13775	85	10	budgeting	budgeting	NOUN
crl-13775	85	11	:	:	PUNCT
crl-13775	85	12	a	a	DET
crl-13775	85	13	practical	practical	ADJ
crl-13775	85	14	tool	tool	NOUN
crl-13775	85	15	for	for	ADP
crl-13775	85	16	evaluating	evaluate	VERB
crl-13775	85	17	expenses	expense	NOUN
crl-13775	85	18	(	(	PUNCT
crl-13775	85	19	new	new	PROPN
crl-13775	85	20	york	york	PROPN
crl-13775	85	21	:	:	PUNCT
crl-13775	85	22	wiley	wiley	PROPN
crl-13775	85	23	,	,	PUNCT
crl-13775	85	24	1973	1973	NUM
crl-13775	85	25	)	)	PUNCT
crl-13775	85	26	.	.	PUNCT
crl-13775	86	1	.	.	PUNCT
crl-13775	87	1	8	8	X
crl-13775	87	2	.	.	PUNCT
crl-13775	87	3	verne	verne	PROPN
crl-13775	87	4	b.	b.	PROPN
crl-13775	87	5	lewis	lewis	PROPN
crl-13775	87	6	,	,	PUNCT
crl-13775	87	7	"	"	PUNCT
crl-13775	87	8	toward	toward	ADP
crl-13775	87	9	a	a	DET
crl-13775	87	10	theoryofbudgeting	theoryofbudgeting	NOUN
crl-13775	87	11	,	,	PUNCT
crl-13775	87	12	"	"	PUNCT
crl-13775	87	13	in	in	ADP
crl-13775	87	14	fremont	fremont	PROPN
crl-13775	87	15	j.	j.	PROPN
crl-13775	87	16	lyden	lyden	PROPN
crl-13775	87	17	and	and	CCONJ
crl-13775	87	18	ernest	ernest	PROPN
crl-13775	87	19	g.	g.	PROPN
crl-13775	87	20	miller	miller	PROPN
crl-13775	87	21	,	,	PUNCT
crl-13775	87	22	eds	ed	NOUN
crl-13775	87	23	.	.	PUNCT
crl-13775	87	24	,	,	PUNCT
crl-13775	87	25	planning	planning	NOUN
crl-13775	87	26	,	,	PUNCT
crl-13775	87	27	programming	programming	NOUN
crl-13775	87	28	,	,	PUNCT
crl-13775	87	29	budgeting	budgeting	NOUN
crl-13775	87	30	:	:	PUNCT
crl-13775	87	31	a	a	DET
crl-13775	87	32	systems	system	NOUN
crl-13775	87	33	approach	approach	NOUN
crl-13775	87	34	to	to	ADP
crl-13775	87	35	management	management	NOUN
crl-13775	87	36	(	(	PUNCT
crl-13775	87	37	2d	2d	NUM
crl-13775	87	38	ed	ed	NOUN
crl-13775	87	39	.	.	PROPN
crl-13775	87	40	;	;	PUNCT
crl-13775	87	41	chicago	chicago	PROPN
crl-13775	87	42	:	:	PUNCT
crl-13775	87	43	rand	rand	PROPN
crl-13775	87	44	mcnally	mcnally	PROPN
crl-13775	87	45	,	,	PUNCT
crl-13775	87	46	1972	1972	NUM
crl-13775	87	47	)	)	PUNCT
crl-13775	87	48	,	,	PUNCT
crl-13775	87	49	p.226	p.226	NOUN
crl-13775	87	50	.	.	PUNCT
crl-13775	88	1	9	9	X
crl-13775	88	2	.	.	X
crl-13775	88	3	for	for	ADP
crl-13775	88	4	several	several	ADJ
crl-13775	88	5	useful	useful	ADJ
crl-13775	88	6	statements	statement	NOUN
crl-13775	88	7	about	about	ADP
crl-13775	88	8	experience	experience	NOUN
crl-13775	88	9	with	with	ADP
crl-13775	88	10	zbb	zbb	PROPN
crl-13775	88	11	,	,	PUNCT
crl-13775	88	12	consult	consult	VERB
crl-13775	88	13	compendium	compendium	NOUN
crl-13775	88	14	of	of	ADP
crl-13775	88	15	materials	material	NOUN
crl-13775	88	16	on	on	ADP
crl-13775	88	17	zero	zero	NUM
crl-13775	88	18	-	-	PUNCT
crl-13775	88	19	base	base	NOUN
crl-13775	88	20	budgeting	budgeting	NOUN
crl-13775	88	21	in	in	ADP
crl-13775	88	22	the	the	DET
crl-13775	88	23	states	state	NOUN
crl-13775	88	24	,	,	PUNCT
crl-13775	88	25	prepared	prepare	VERB
crl-13775	88	26	for	for	ADP
crl-13775	88	27	the	the	DET
crl-13775	88	28	u.s	u.s	PROPN
crl-13775	88	29	.	.	PROPN
crl-13775	88	30	senate	senate	PROPN
crl-13775	88	31	committee	committee	PROPN
crl-13775	88	32	on	on	ADP
crl-13775	88	33	government	government	NOUN
crl-13775	88	34	operations	operation	NOUN
crl-13775	88	35	(	(	PUNCT
crl-13775	88	36	washington	washington	PROPN
crl-13775	88	37	,	,	PUNCT
crl-13775	88	38	d.c	d.c	PROPN
crl-13775	88	39	.	.	PROPN
crl-13775	88	40	:	:	PUNCT
crl-13775	89	1	u.s	u.s	PROPN
crl-13775	89	2	.	.	PROPN
crl-13775	89	3	gov	gov	PROPN
crl-13775	89	4	.	.	PROPN
crl-13775	89	5	print	print	PROPN
crl-13775	89	6	.	.	PUNCT
crl-13775	90	1	off	off	ADV
crl-13775	90	2	.	.	PUNCT
crl-13775	90	3	,	,	PUNCT
crl-13775	90	4	1977	1977	NUM
crl-13775	90	5	)	)	PUNCT
crl-13775	90	6	.	.	PUNCT
crl-13775	91	1	the	the	DET
crl-13775	91	2	reports	report	NOUN
crl-13775	91	3	on	on	ADP
crl-13775	91	4	zbb	zbb	PROPN
crl-13775	91	5	in	in	ADP
crl-13775	91	6	new	new	PROPN
crl-13775	91	7	jersey	jersey	PROPN
crl-13775	91	8	and	and	CCONJ
crl-13775	91	9	new	new	PROPN
crl-13775	91	10	mexico	mexico	PROPN
crl-13775	91	11	are	be	AUX
crl-13775	91	12	good	good	ADJ
crl-13775	91	13	examples	example	NOUN
crl-13775	91	14	of	of	ADP
crl-13775	91	15	contrasting	contrast	VERB
crl-13775	91	16	experience	experience	NOUN
crl-13775	91	17	with	with	ADP
crl-13775	91	18	zbb	zbb	PROPN
crl-13775	91	19	.	.	PUNCT
crl-13775	92	1	10	10	NUM
crl-13775	92	2	.	.	NUM
crl-13775	92	3	pyhrr	pyhrr	NUM
crl-13775	92	4	,	,	PUNCT
crl-13775	92	5	zero	zero	NUM
crl-13775	92	6	-	-	PUNCT
crl-13775	92	7	base	base	NOUN
crl-13775	92	8	budgeting	budgeting	NOUN
crl-13775	92	9	:	:	PUNCT
crl-13775	92	10	a	a	DET
crl-13775	92	11	practical	practical	ADJ
crl-13775	92	12	management	management	NOUN
crl-13775	92	13	tool	tool	NOUN
crl-13775	92	14	for	for	ADP
crl-13775	92	15	evaluating	evaluate	VERB
crl-13775	92	16	expenses	expense	NOUN
crl-13775	92	17	,	,	PUNCT
crl-13775	92	18	p.149	p.149	PROPN
crl-13775	92	19	.	.	PROPN
crl-13775	92	20	11	11	NUM
crl-13775	92	21	.	.	PROPN
crl-13775	92	22	logan	logan	PROPN
crl-13775	92	23	m.	m.	NOUN
crl-13775	92	24	cheek	cheek	NOUN
crl-13775	92	25	,	,	PUNCT
crl-13775	92	26	zero	zero	NUM
crl-13775	92	27	-	-	PUNCT
crl-13775	92	28	base	base	NOUN
crl-13775	92	29	budgeting	budgeting	NOUN
crl-13775	92	30	comes	come	VERB
crl-13775	92	31	of	of	ADP
crl-13775	92	32	age	age	NOUN
crl-13775	92	33	:	:	PUNCT
crl-13775	92	34	what	what	PRON
crl-13775	92	35	it	it	PRON
crl-13775	92	36	is	be	AUX
crl-13775	92	37	and	and	CCONJ
crl-13775	92	38	what	what	PRON
crl-13775	92	39	it	it	PRON
crl-13775	92	40	takes	take	VERB
crl-13775	92	41	to	to	PART
crl-13775	92	42	make	make	VERB
crl-13775	92	43	it	it	PRON
crl-13775	92	44	work	work	VERB
crl-13775	92	45	(	(	PUNCT
crl-13775	92	46	new	new	PROPN
crl-13775	92	47	york	york	PROPN
crl-13775	92	48	:	:	PUNCT
crl-13775	92	49	amacom	amacom	PROPN
crl-13775	92	50	,	,	PUNCT
crl-13775	92	51	1977	1977	NUM
crl-13775	92	52	)	)	PUNCT
crl-13775	92	53	,	,	PUNCT
crl-13775	92	54	p.4	p.4	PROPN
crl-13775	92	55	.	.	PROPN
crl-13775	93	1	12	12	NUM
crl-13775	93	2	.	.	PUNCT
crl-13775	94	1	paul	paul	PROPN
crl-13775	94	2	j	j	PROPN
crl-13775	94	3	.	.	PROPN
crl-13775	94	4	stonich	stonich	PROPN
crl-13775	94	5	,	,	PUNCT
crl-13775	94	6	zero	zero	NUM
crl-13775	94	7	-	-	PUNCT
crl-13775	94	8	base	base	NOUN
crl-13775	94	9	planning	planning	NOUN
crl-13775	94	10	and	and	CCONJ
crl-13775	94	11	budgeting	budgeting	NOUN
crl-13775	94	12	:	:	PUNCT
crl-13775	94	13	improved	improved	ADJ
crl-13775	94	14	cost	cost	NOUN
crl-13775	94	15	control	control	NOUN
crl-13775	94	16	and	and	CCONJ
crl-13775	94	17	resource	resource	NOUN
crl-13775	94	18	allocation	allocation	NOUN
crl-13775	94	19	(	(	PUNCT
crl-13775	94	20	homewood	homewood	PROPN
crl-13775	94	21	,	,	PUNCT
crl-13775	94	22	ill	ill	PROPN
crl-13775	94	23	.	.	PROPN
crl-13775	94	24	:	:	PUNCT
crl-13775	94	25	dow	dow	PROPN
crl-13775	94	26	jonesirwin	jonesirwin	PROPN
crl-13775	94	27	,	,	PUNCT
crl-13775	94	28	1977	1977	NUM
crl-13775	94	29	)	)	PUNCT
crl-13775	94	30	,	,	PUNCT
crl-13775	94	31	p.10	p.10	NOUN
crl-13775	94	32	-	-	SYM
crl-13775	94	33	11	11	NUM
crl-13775	94	34	.	.	NUM
crl-13775	94	35	13	13	NUM
crl-13775	94	36	.	.	PUNCT
crl-13775	95	1	richard	richard	PROPN
crl-13775	95	2	degennaro	degennaro	PROPN
crl-13775	95	3	,	,	PUNCT
crl-13775	95	4	"	"	PUNCT
crl-13775	95	5	library	library	PROPN
crl-13775	95	6	administration	administration	PROPN
crl-13775	95	7	&	&	CCONJ
crl-13775	95	8	new	new	PROPN
crl-13775	95	9	management	management	NOUN
crl-13775	95	10	systems	system	NOUN
crl-13775	95	11	,	,	PUNCT
crl-13775	95	12	"	"	PUNCT
crl-13775	95	13	library	library	NOUN
crl-13775	95	14	journal103:2482	journal103:2482	PROPN
crl-13775	95	15	(	(	PUNCT
crl-13775	95	16	dec	dec	PROPN
crl-13775	95	17	.	.	PROPN
crl-13775	95	18	15	15	NUM
crl-13775	95	19	,	,	PUNCT
crl-13775	95	20	1978	1978	NUM
crl-13775	95	21	)	)	PUNCT
crl-13775	95	22	.	.	PUNCT
crl-13775	96	1	14	14	NUM
crl-13775	96	2	.	.	PUNCT
crl-13775	97	1	murray	murray	PROPN
crl-13775	97	2	s.	s.	PROPN
crl-13775	97	3	martin	martin	PROPN
crl-13775	97	4	,	,	PUNCT
crl-13775	97	5	"	"	PUNCT
crl-13775	97	6	budgetary	budgetary	ADJ
crl-13775	97	7	strategies	strategy	NOUN
crl-13775	97	8	:	:	PUNCT
crl-13775	97	9	coping	cope	VERB
crl-13775	97	10	with	with	ADP
crl-13775	97	11	a	a	DET
crl-13775	97	12	changing	change	VERB
crl-13775	97	13	fiscal	fiscal	ADJ
crl-13775	97	14	environment	environment	NOUN
crl-13775	97	15	,	,	PUNCT
crl-13775	97	16	"	"	PUNCT
crl-13775	97	17	journal	journal	NOUN
crl-13775	97	18	of	of	ADP
crl-13775	97	19	academic	academic	ADJ
crl-13775	97	20	librarianship	librarianship	NOUN
crl-13775	97	21	2:301	2:301	NUM
crl-13775	97	22	gan	gan	PROPN
crl-13775	97	23	.	.	PUNCT
crl-13775	98	1	1977	1977	NUM
crl-13775	98	2	)	)	PUNCT
crl-13775	98	3	.	.	PUNCT
crl-13775	99	1	15	15	NUM
crl-13775	99	2	.	.	NUM
crl-13775	99	3	pyhrr	pyhrr	NUM
crl-13775	99	4	,	,	PUNCT
crl-13775	99	5	zero	zero	NUM
crl-13775	99	6	-	-	PUNCT
crl-13775	99	7	base	base	NOUN
crl-13775	99	8	budgeting	budgeting	NOUN
crl-13775	99	9	:	:	PUNCT
crl-13775	99	10	a	a	DET
crl-13775	99	11	practical	practical	ADJ
crl-13775	99	12	management	management	NOUN
crl-13775	99	13	tool	tool	NOUN
crl-13775	99	14	for	for	ADP
crl-13775	99	15	evaluating	evaluate	VERB
crl-13775	99	16	expenses	expense	NOUN
crl-13775	99	17	,	,	PUNCT
crl-13775	99	18	p.x	p.x	PROPN
crl-13775	99	19	.	.	PUNCT
crl-13775	99	20	.	.	PUNCT