Last year's collapse of Italian dairy company Parmalat , with "14.3 billion euros that must still be accounted for", is given as evidence for "a lack of effective tools and controls regarding financial operations".
lack of effective tools has nothing to do with the collapse
( z1 have-to-do-with :ARG0 ( z2 lack :ARG1 ( z3 tool :ARG0-of ( z4 effective ) ) ) :ARG1 ( z5 collapse ) :ARG2 ( z6 nothing ) )