{"id":98342,"date":"2022-11-28T10:01:18","date_gmt":"2022-11-28T09:01:18","guid":{"rendered":"https:\/\/atena.sk\/blog\/luong-huu-don-chau-au\/"},"modified":"2023-04-17T14:59:07","modified_gmt":"2023-04-17T12:59:07","slug":"luong-huu-don-chau-au","status":"publish","type":"post","link":"https:\/\/atena.sk\/blog\/vi\/luong-huu-don-chau-au\/","title":{"rendered":"L\u01b0\u01a1ng h\u01b0u \u0111\u01a1n ch\u00e2u \u00c2u"},"content":{"rendered":"\n

C\u00f3 m\u1ed9t c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng cao<\/a> l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft, v\u00e0 \u0111\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng l\u00fd do t\u1ea1i sao nhi\u1ec1u ng\u01b0\u1eddi trong ch\u00fang t\u00f4i \u0111\u00e3 l\u00e0m vi\u1ec7c \u1edf m\u1ed9t s\u1ed1 n\u01b0\u1edbc EU. Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u0169ng r\u1ea5t quan tr\u1ecdng.<\/strong> T\u1ea5t c\u1ea3 ch\u00fang t\u00f4i \u0111\u1ec1u bi\u1ebft \u0111i\u1ec1u n\u00e0y v\u00e0 ch\u00fang t\u00f4i c\u1ed1 g\u1eafng t\u1ea1o ra m\u1ed9t kho\u1ea3n d\u1ef1 tr\u1eef t\u00e0i ch\u00ednh, theo d\u00f5i c\u00e1c kho\u1ea3n chi ti\u00eau c\u1ee7a m\u00ecnh v\u00e0 tr\u00e1nh mua s\u1eafm kh\u00f4ng c\u1ea7n thi\u1ebft. Nh\u01b0ng ch\u00fang ta th\u01b0\u1eddng ngh\u0129 v\u1ec1 vi\u1ec7c ngh\u1ec9 h\u01b0u nh\u01b0 th\u1ebf n\u00e0o v\u00e0 ch\u00fang ta n\u00ean b\u1eaft \u0111\u1ea7u \u1edf \u0111\u1ed9 tu\u1ed5i n\u00e0o? V\u00e0 tr\u00ean h\u1ebft, l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ch\u00fang t\u00f4i gi\u1ea3i quy\u1ebft c\u00e1c c\u00e2u h\u1ecfi li\u00ean quan \u0111\u1ebfn ngh\u1ec9 h\u01b0u khi ch\u00fang t\u00f4i l\u00e0m vi\u1ec7c \u1edf m\u1ed9t s\u1ed1 qu\u1ed1c gia<\/strong> ?<\/p>\n\n\n\n

Cu\u1ed9c kh\u1ee7ng ho\u1ea3ng nh\u00e2n kh\u1ea9u h\u1ecdc \u1edf ch\u00e2u \u00c2u th\u1ef1c ra kh\u00f4ng c\u00f3 g\u00ec m\u1edbi – n\u00f3 \u0111\u00e3 b\u1eaft \u0111\u1ea7u c\u00e1ch \u0111\u00e2y kho\u1ea3ng 50 n\u0103m.<\/strong> V\u00e0 khi \u0111i\u1ec1u n\u00e0y k\u1ebft h\u1ee3p v\u1edbi d\u00e2n s\u1ed1 gi\u00e0, v\u1ea5n \u0111\u1ec1 c\u00e0ng tr\u1edf n\u00ean nghi\u00eam tr\u1ecdng h\u01a1n. N\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, h\u1ec7 th\u1ed1ng l\u01b0\u01a1ng h\u01b0u nh\u00e0 n\u01b0\u1edbc v\u00e0 l\u01b0\u01a1ng h\u01b0u ngh\u1ec1 nghi\u1ec7p (tr\u1ee5 c\u1ed9t 1 v\u00e0 2) \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1eb1ng thu\u1ebf do ng\u01b0\u1eddi c\u00f3 vi\u1ec7c l\u00e0m v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng. V\u00e0 v\u1edbi \u00edt c\u00f4ng nh\u00e2n h\u01a1n v\u00e0 nhi\u1ec1u c\u01b0 d\u00e2n ngh\u1ec9 h\u01b0u h\u01a1n, h\u1ec7 th\u1ed1ng kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/p>\n\n

T\u1ea5t nhi\u00ean, khi th\u1eddi gian \u0111\u1ebfn, ch\u00fang t\u00f4i s\u1ebd mu\u1ed1n t\u1eadn d\u1ee5ng l\u1ee3i th\u1ebf 1. v\u00e0 tr\u1ee5 c\u1ed9t th\u1ee9 2. T\u1ea1i \u0111\u00e2y<\/a> , b\u1ea1n s\u1ebd t\u00ecm hi\u1ec3u l\u00e0m th\u1ebf n\u00e0o b\u1ea1n c\u00f3 th\u1ec3 nh\u1eadn l\u01b0\u01a1ng h\u01b0u n\u1ebfu b\u1ea1n \u0111\u00e3 l\u00e0m vi\u1ec7c \u1edf nhi\u1ec1u qu\u1ed1c gia EU. Th\u1eadt kh\u00f4ng may, nh\u1eefng kho\u1ea3n ti\u1ec1n n\u00e0y c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 trang tr\u1ea3i nhu c\u1ea7u c\u1ee7a ch\u00fang t\u00f4i do cu\u1ed9c kh\u1ee7ng ho\u1ea3ng nh\u00e2n kh\u1ea9u h\u1ecdc. V\u00e0 do l\u1ea1m ph\u00e1t, th\u1eadm ch\u00ed ti\u1ebft ki\u1ec7m ti\u1ec1n d\u01b0\u1edbi g\u1ed1i l\u00e0 kh\u00f4ng l\u00fd t\u01b0\u1edfng. <\/p>\n\n

L\u00e0 \u0111\u1ea7u t\u01b0 c\u1ee7a ri\u00eang b\u1ea1n l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn t\u1ed1t?<\/h2>\n\n

C\u00e1ch ti\u1ebft ki\u1ec7m c\u00f3 l\u1ee3i nh\u1ea5t v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh l\u00e0 \u0111\u1ea7u t\u01b0. Th\u1eadt kh\u00f4ng may, \u0111\u1ea7u t\u01b0 c\u0169ng mang l\u1ea1i r\u1ee7i ro<\/strong> . M\u1ed9t \u0111i\u1ec1u hi\u1ec3n nhi\u00ean l\u00e0 gi\u00e1 c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c c\u1ed5 phi\u1ebfu m\u00e0 b\u1ea1n \u0111ang \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 gi\u1ea3m m\u1ea1nh. Th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n \u0111\u00e3 s\u1ee5p \u0111\u1ed5 b\u1ea3y l\u1ea7n<\/strong> k\u1ec3 t\u1eeb n\u0103m 1987 v\u00e0 kho\u1ea3ng th\u1eddi gian gi\u1eefa nh\u1eefng l\u1ea7n s\u1ee5p \u0111\u1ed5 n\u00e0y ng\u00e0y c\u00e0ng ng\u1eafn l\u1ea1i. H\u01a1n n\u1eefa, do t\u00ecnh h\u00ecnh kinh t\u1ebf hi\u1ec7n t\u1ea1i \u1edf EU, b\u1ea1n kh\u00f4ng bao gi\u1edd bi\u1ebft li\u1ec7u n\u1ec1n t\u1ea3ng m\u00e0 b\u1ea1n \u0111ang s\u1eed d\u1ee5ng \u0111\u1ec3 giao d\u1ecbch c\u00f3 tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n<\/strong> v\u00e0 t\u00e0i s\u1ea3n (c\u00f9ng v\u1edbi ti\u1ec1n c\u1ee7a b\u1ea1n) b\u1ecb \u0111\u00f3ng b\u0103ng hay kh\u00f4ng.<\/p>\n\n

Tr\u1ee5 c\u1ed9t th\u1ee9 3 ho\u1eb7c ti\u1ebft ki\u1ec7m l\u01b0\u01a1ng h\u01b0u b\u1ed5 sung<\/h2>\n\n

\u1ede nhi\u1ec1u n\u01b0\u1edbc EU, n\u1ebfu kh\u00f4ng mu\u1ed1n n\u00f3i l\u00e0 h\u1ea7u h\u1ebft, c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng ti\u1ebft ki\u1ec7m l\u01b0\u01a1ng h\u01b0u b\u1ed5 sung<\/strong> . V\u1edbi m\u1ed9t v\u00e0i tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7, n\u00f3 l\u00e0 t\u1ef1 nguy\u1ec7n. V\u00e0 v\u1ec1 c\u01a1 b\u1ea3n n\u00f3 ho\u1ea1t \u0111\u1ed9ng gi\u1ed1ng nh\u01b0 m\u1ed9t t\u00e0i kho\u1ea3n ti\u1ebft ki\u1ec7m. N\u1ebfu b\u1ea1n \u0111\u0103ng k\u00fd m\u1ed9t h\u1ec7 th\u1ed1ng nh\u01b0 v\u1eady, m\u1ed9t kho\u1ea3n ti\u1ec1n nh\u1ecf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o kho\u1ea3n ti\u1ebft ki\u1ec7m h\u00e0ng th\u00e1ng c\u1ee7a b\u1ea1n. B\u1eb1ng c\u00e1ch n\u00e0y, kh\u00f4ng ph\u1ea3i hy sinh qu\u00e1 nhi\u1ec1u, b\u1ea1n s\u1ebd \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u00ecnh s\u1ebd c\u00f3 \u0111\u1ee7 ti\u1ec1n sau khi ngh\u1ec9 h\u01b0u. Kh\u00f4ng gi\u1ed1ng nh\u01b0 \u0111\u1ea7u t\u01b0, n\u00f3 an to\u00e0n h\u01a1n<\/strong> nhi\u1ec1u v\u00e0 do \u0111\u00f3 l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn h\u1ee3p l\u00fd nh\u1ea5t.<\/p>\n\n

\"\"<\/a><\/figure>\n\n

\u0110i\u1ec1u g\u00ec x\u1ea3y ra v\u1edbi kho\u1ea3n ti\u1ebft ki\u1ec7m l\u01b0\u01a1ng h\u01b0u b\u1ed5 sung c\u1ee7a t\u00f4i n\u1ebfu t\u00f4i chuy\u1ec3n \u0111\u1ebfn m\u1ed9t qu\u1ed1c gia EU kh\u00e1c?<\/h2>\n\n

\u0110\u1ea7u ti\u00ean, b\u1ea1n kh\u00f4ng n\u00ean lo l\u1eafng v\u1ec1 vi\u1ec7c n\u1ed9p \u0111\u01a1n xin tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed b\u1ed5 sung, ngay c\u1ea3 khi b\u1ea1n c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ebfn m\u1ed9t qu\u1ed1c gia kh\u00e1c. M\u1eb7c d\u00f9 c\u00e1c quy t\u1eafc v\u00e0 quy \u0111\u1ecbnh h\u01a1i kh\u00e1c nhau. Tuy nhi\u00ean, trong h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p, b\u1ea1n c\u00f3 m\u1ed9t s\u1ed1 t\u00f9y ch\u1ecdn. Nhi\u1ec1u qu\u1ed1c gia cung c\u1ea5p r\u00fat ti\u1ec1n s\u1edbm, chuy\u1ec3n kho\u1ea3n ho\u1eb7c c\u00e1c l\u1ef1a ch\u1ecdn thay th\u1ebf kh\u00e1c, ngh\u0129a l\u00e0 t\u1ed1t nh\u1ea5t b\u1ea1n n\u00ean n\u1ed9p \u0111\u01a1n c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t, \u0111i\u1ec1u n\u00e0y s\u1ebd d\u1eabn \u0111\u1ebfn m\u1ee9c l\u01b0\u01a1ng h\u01b0u cao h\u01a1n.<\/p>\n\n

L\u01b0\u01a1ng h\u01b0u c\u00e1 nh\u00e2n to\u00e0n ch\u00e2u \u00c2u (PEPP)<\/h2>\n\n

S\u1ef1 di chuy\u1ec3n c\u1ee7a ng\u01b0\u1eddi d\u00e2n gi\u1eefa c\u00e1c n\u01b0\u1edbc EU l\u00e0 v\u00f4 c\u00f9ng cao. Do vi\u1ec7c r\u00fat ti\u1ec1n s\u1edbm ho\u1eb7c chuy\u1ec3n ti\u1ec1n ti\u1ebft ki\u1ec7m l\u01b0\u01a1ng h\u01b0u sang m\u1ed9t qu\u1ed1c gia kh\u00e1c l\u00e0 ph\u1ee9c t\u1ea1p, PEPP \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u. N\u00f3 cung c\u1ea5p m\u1ecdi th\u1ee9 m\u00e0 ti\u00eau chu\u1ea9n 3. tr\u1ee5 c\u1ed9t – ho\u1eb7c th\u1eadm ch\u00ed h\u01a1n th\u1ebf n\u1eefa, \u0111\u1ed3ng th\u1eddi gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 v\u1ec1 t\u00ednh di \u0111\u1ed9ng. V\u1edbi PEPP , kh\u00f4ng c\u1ea7n ph\u1ea3i di chuy\u1ec3n<\/strong> v\u00ec m\u1ed9t ng\u01b0\u1eddi c\u00f3 th\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o ch\u00ednh s\u1ea3n ph\u1ea9m m\u00e0 h\u1ecd \u0111\u00e3 \u0111\u1ea7u t\u01b0 ngay c\u1ea3 sau khi di chuy\u1ec3n.<\/p>\n\n

PEPP b\u1ed5 sung cho c\u00e1c h\u1ec7 th\u1ed1ng h\u01b0u tr\u00ed qu\u1ed1c gia hi\u1ec7n c\u00f3 v\u00e0 mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch, ch\u1eb3ng h\u1ea1n nh\u01b0 t\u00ednh minh b\u1ea1ch v\u00e0 b\u1ea3o v\u1ec7 v\u1ed1n \u0111\u1ea7u t\u01b0.<\/strong> T\u00ednh minh b\u1ea1ch \u0111\u1ea1t \u0111\u01b0\u1ee3c b\u1eb1ng c\u00e1ch cung c\u1ea5p th\u00f4ng tin li\u00ean quan c\u0169ng nh\u01b0 chi ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 b\u00e1o c\u00e1o th\u01b0\u1eddng xuy\u00ean.<\/p>\n\n

N\u00f3 s\u1ebd \u0111\u01b0\u1ee3c cung c\u1ea5p b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh nh\u01b0 c\u00f4ng ty \u0111\u1ea7u t\u01b0, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c h\u01b0u tr\u00ed ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c. Tuy nhi\u00ean, c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y s\u1ebd c\u1ea7n gi\u1ea5y ph\u00e9p<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an ninh t\u00e0i ch\u00ednh.<\/p>\n\n

L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 Athena ph\u1ea3n \u1ee9ng v\u1edbi \u0111i\u1ec1u n\u00e0y? <\/h2>\n\n

N\u1ebfu b\u1ea1n ngh\u0129 v\u1ec1 n\u00f3, c\u00e1ch d\u1ec5 nh\u1ea5t \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 ngh\u1ec9 h\u01b0u v\u00e0 c\u00f3 \u0111\u1ee7 ti\u1ec1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c kho\u1ea3n ti\u1ebft ki\u1ec7m b\u1ed5 sung l\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean c\u1ee7a h\u1ecd nhi\u1ec1u h\u01a1n. \u0110\u00f3 ch\u00ednh x\u00e1c l\u00e0 nh\u1eefng g\u00ec ch\u00fang t\u00f4i l\u00e0m. H\u00e0ng qu\u00fd, ch\u00fang t\u00f4i xem x\u00e9t ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00e1c nh\u00e2n vi\u00ean y t\u1ebf l\u00e0m vi\u1ec7c cho ch\u00fang t\u00f4i, khi\u1ebfn h\u1ecd t\u0103ng nhi\u1ec1u l\u1ea7n trong n\u0103m! V\u00e0 d\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i kh\u00f4ng k\u1ebft th\u00fac \u1edf \u0111\u00f3. B\u1ea5t c\u1ee9 khi n\u00e0o kh\u00e1ch h\u00e0ng c\u1ee7a ch\u00fang t\u00f4i c\u1ea7n th\u00f4ng tin, tr\u1ee3 gi\u00fap ho\u1eb7c l\u1eddi khuy\u00ean trong l\u0129nh v\u1ef1c h\u01b0u tr\u00ed ho\u1eb7c h\u01b0u tr\u00ed – b\u1ea5t k\u1ec3 \u0111\u00f3 l\u00e0 l\u01b0\u01a1ng h\u01b0u ti\u00eau chu\u1ea9n hay l\u01b0\u01a1ng h\u01b0u b\u1ed5 sung, ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng tr\u1ee3 gi\u00fap. <\/p>\n\n

T\u00f3m l\u1ea1i, kh\u00f4ng c\u00f3 th\u1eddi \u0111i\u1ec3m n\u00e0o t\u1ed1t h\u01a1n b\u00e2y gi\u1edd \u0111\u1ec3 b\u1eaft \u0111\u1ea7u ti\u1ebft ki\u1ec7m ti\u1ec1n cho kho\u1ea3n ti\u1ebft ki\u1ec7m h\u01b0u tr\u00ed b\u1ed5 sung. Chuy\u1ec3n \u0111\u1ebfn m\u1ed9t qu\u1ed1c gia EU kh\u00e1c kh\u00f4ng c\u00f2n c\u1ea3n tr\u1edf l\u01b0\u01a1ng h\u01b0u c\u1ee7a b\u1ea1n n\u1eefa v\u00e0 b\u1ea1n c\u00f3 c\u01a1 h\u1ed9i \u0111i l\u1ea1i t\u1ef1 do – b\u1ea5t k\u1ec3 b\u1ea1n ch\u1ec9 mu\u1ed1n b\u1eaft \u0111\u1ea7u l\u1ea1i t\u1eeb \u0111\u1ea7u hay \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t c\u00f4ng vi\u1ec7c t\u1ed1t h\u01a1n<\/a> .<\/p>\n\n

B\u1ea1n \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o l\u01b0\u01a1ng h\u01b0u b\u1ed5 sung ch\u01b0a? N\u1ebfu ch\u01b0a, b\u1ea1n c\u00f3 \u0111\u1ecbnh b\u1eaft \u0111\u1ea7u kh\u00f4ng? Chia s\u1ebb k\u1ebf ho\u1ea1ch ngh\u1ec9 h\u01b0u c\u1ee7a b\u1ea1n v\u1edbi ch\u00fang t\u00f4i trong m\u1ed9t b\u00ecnh lu\u1eadn d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n","protected":false},"excerpt":{"rendered":"

H\u01b0u tr\u00ed l\u00e0 m\u1ed9t ch\u1ee7 \u0111\u1ec1 kh\u00f3 \u0111\u1ed1i v\u1edbi EU trong 50 n\u0103m qua. Nh\u1eefng l\u00fd do ch\u00ednh l\u00e0 kh\u1ee7ng ho\u1ea3ng nh\u00e2n kh\u1ea9u h\u1ecdc, gi\u00e0 h\u00f3a d\u00e2n s\u1ed1 v\u00e0 l\u1ea1m ph\u00e1t. Tuy nhi\u00ean, l\u01b0\u01a1ng h\u01b0u b\u1ed5 sung c\u00f3 th\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y. V\u1edbi l\u01b0\u01a1ng h\u01b0u c\u00e1 nh\u00e2n to\u00e0n ch\u00e2u \u00c2u m\u1edbi, vi\u1ec7c n\u00e0y ch\u01b0a bao gi\u1edd d\u1ec5 d\u00e0ng h\u01a1n th\u1ebf, cho d\u00f9 b\u1ea1n \u0111\u00e3 s\u1ed1ng ho\u1eb7c s\u1ebd s\u1ed1ng \u1edf bao nhi\u00eau qu\u1ed1c gia EU. <\/p>\n","protected":false},"author":20,"featured_media":98249,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[579,580,588],"tags":[],"acf":{"facebookpost":"B\u1ea1n c\u00f3 ngh\u0129 r\u1eb1ng l\u01b0\u01a1ng h\u01b0u c\u01a1 b\u1ea3n s\u1ebd \u0111\u1ee7 \u0111\u1ec3 trang tr\u1ea3i nhu c\u1ea7u c\u1ee7a b\u1ea1n? V\u1edbi l\u1ea1m ph\u00e1t v\u00e0 gi\u00e0 h\u00f3a d\u00e2n s\u1ed1 nh\u01b0 hi\u1ec7n nay ?\u200d? ch\u1eafc l\u00e0 kh\u00f4ng. 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