{"id":4404,"date":"2023-02-21T14:00:52","date_gmt":"2023-02-21T05:00:52","guid":{"rendered":"https:\/\/nihon-keieikaihatsu.co.jp\/?p=4404"},"modified":"2023-02-21T14:00:52","modified_gmt":"2023-02-21T05:00:52","slug":"what-is-human-capital-management","status":"publish","type":"post","link":"https:\/\/nihon-keieikaihatsu.co.jp\/test\/what-is-human-capital-management\/","title":{"rendered":"\u300c\u4eba\u7684\u8cc7\u672c\u7d4c\u55b6\u300d\u3068\u306f\u4f55\u304b\u3001\u7d4c\u6e08\u7523\u696d\u7701\u304c\u63a8\u5968\u3059\u308b\u7406\u7531"},"content":{"rendered":"<h2>\u4eba\u7684\u8cc7\u672c\u7d4c\u55b6\u3068\u306f<\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone  wp-image-4405\" src=\"http:\/\/nihon-keieikaihatsu.co.jp\/test\/wp-content\/uploads\/2023\/02\/795316b92fc766b0181f6fef074f03fa-1-300x105.png\" alt=\"\" width=\"580\" height=\"203\" \/><\/p>\n<blockquote><p>\u51fa\u5178\uff1a\u300c<a href=\"https:\/\/www.meti.go.jp\/policy\/economy\/jinteki_shihon\/index.html\">\u4eba\u7684\u8cc7\u672c\u7d4c\u55b6\u3068\u306f<\/a>\u300d\u7d4c\u6e08\u7523\u696d\u7701<\/p><\/blockquote>\n<p>2020\u5e74\u306b\u59cb\u307e\u3063\u305f\u4eba\u7684\u8cc7\u672c\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u7d4c\u6e08\u7523\u696d\u7701\u306e\u6d3b\u52d5\u306f\u3001\u73fe\u5728\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u3092\u8a2d\u7acb\u3057\u3001\u5b9f\u8df5\u4f01\u696d\u3068\u5c02\u9580\u5bb6\u306e\u60c5\u5831\u5171\u6709\u306e\u5834\u3068\u6295\u8cc7\u5bb6\u3068\u306e\u5bfe\u8a71\u306e\u5834\u3092\u8a2d\u3051\u3001\u5b9f\u8df5\u306e\u6bb5\u968e\u306b\u5165\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u7fa9<\/h3>\n<p><img decoding=\"async\" class=\"alignnone  wp-image-4406\" src=\"http:\/\/nihon-keieikaihatsu.co.jp\/test\/wp-content\/uploads\/2023\/02\/2b530e80c7d0de90885e285c5d798063-1-300x75.png\" alt=\"\" width=\"612\" height=\"153\" 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decoding=\"async\" class=\"alignnone  wp-image-4407\" src=\"http:\/\/nihon-keieikaihatsu.co.jp\/test\/wp-content\/uploads\/2023\/02\/c8856789ec11ab8b1013037cef6929f9-1-300x180.png\" alt=\"\" width=\"575\" height=\"345\" \/><\/p>\n<blockquote><p>\u753b\u50cf\u5f15\u7528\uff1a\u300c<a href=\"https:\/\/www.meti.go.jp\/shingikai\/economy\/kigyo_kachi_kojo\/pdf\/20200930_1.pdf\">\u6301\u7d9a\u7684\u306a\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u3068\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u5831\u544a\u66f8<\/a>\u300d<br \/>\n\u7d4c\u6e08\u7523\u696d\u7701\u4ee4\u548c2\u5e749\u6708<\/p><\/blockquote>\n<p>industry4.0\u7b49\u306e\u4e16\u754c\u7684\u306a\u7523\u696d\u69cb\u9020\u306e\u5909\u5316\u3084\u65e5\u672c\u306b\u304a\u3051\u308b\u751f\u7523\u5e74\u9f62\u6642\u52b9\u306e\u6e1b\u5c11\u3001\u9ad8\u9f62\u5c31\u8077\u8005\u306e\u5897\u52a0\u3001\u305d\u306e\u30ad\u30e3\u30ea\u30a2\u611f\u306e\u5909\u5316\u306a\u3069\u306b\u3088\u308a\u3001\u6c42\u3081\u3089\u308c\u308b\u4ed5\u4e8b\u3068\u8077\u5834\u306b\u5909\u5316\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u7d4c\u6e08\u7523\u696d\u7701\u306f\u3001\u300c\u4e8b\u696d\u74b0\u5883\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3057\u306a\u304c\u3089\u3001\u6301\u7d9a\u7684\u306b\u4f01\u696d\u4fa1\u5024\u3092\u9ad8\u3081\u3066\u3044\u304f\u300d\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u4eba\u7684\u8cc7\u672c\u7d4c\u55b6\u306e\u5168\u4f53\u50cf\u3092\u4ee5\u4e0a\u306e\u3088\u3046\u306b3\u3064\u306e\u8996\u70b9\u30685\u3064\u306e\u5171\u901a\u8981\u7d20\u3067\u6349\u3048\u307e\u3057\u305f\u3002<\/p>\n<p>3\u3064\u306e\u8996\u70b9\u306f\u300c\u4e8b\u696d\u300d\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u5909\u5316\u3068\u9023\u52d5\u3057\u305f\u300c\u4eba\u6750\u300d\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u69cb\u7bc9\u306e\u305f\u3081\u3067\u3042\u308a\u30015\u3064\u306e\u8981\u7d20\u306f\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3084\u4ed8\u52a0\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3059\u4eba\u6750\u306e\u78ba\u4fdd\u30fb\u80b2\u6210\u3001\u7d44\u7e54\u306b\u5171\u901a\u3059\u308b\u65bd\u7b56\u304c\u9078\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u4eba\u7684\u8cc7\u672c\u7d4c\u55b6\u3092\u7d4c\u6e08\u7523\u696d\u7701\u304c\u63a8\u5968\u3059\u308b\u7406\u7531<\/h2>\n<h3>\u65e5\u672c\u578b\u4eba\u6750\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u9650\u754c<\/h3>\n<p><strong>(1)\u65e5\u672c\u578b\u4eba\u6750\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3068\u306f<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-4408\" src=\"http:\/\/nihon-keieikaihatsu.co.jp\/test\/wp-content\/uploads\/2023\/02\/3a4f695a458cb0ac0aceaa2eb13ac2dd-1-300x233.png\" alt=\"\" width=\"594\" height=\"461\" \/><\/p>\n<blockquote><p>\u51fa\u5178\uff1a\u300c<a href=\"https:\/\/www.meti.go.jp\/shingikai\/economy\/jinzai_management\/pdf\/004_02_00.pdf\">\u4eba\u6750\u7af6\u4e89\u529b\u5f37\u5316\u306e\u305f\u3081\u306e9\u3064\u306e\u63d0\u8a00<\/a>\u300d<br \/>\n\u7d4c\u6e08\u7523\u696d\u77012019\u5e743\u6708<\/p><\/blockquote>\n<p>\u65e5\u672c\u578b\u4eba\u6750\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306f\u3001\u4e88\u6e2c\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u5b89\u5b9a\u6027\u304c\u91cd\u8981\u3068\u306a\u308b\u4e8b\u696d\u74b0\u5883\u304b\u3089\u751f\u307e\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u65b0\u5352\u4e00\u62ec\u63a1\u7528\u3084\u7d42\u8eab\u96c7\u7528\u3001\u5e74\u529f\u5e8f\u5217\u3067\u7279\u5fb4\u3065\u3051\u3089\u308c\u3001\u4f55\u3067\u3082\u3053\u306a\u305b\u308b\u30b8\u30a7\u30cd\u30e9\u30ea\u30b9\u30c8\u3092\u751f\u307f\u51fa\u3059\u300c\u8077\u80fd\u8cc7\u683c\u5236\u5ea6\u300d\u3068\u3001\u8abf\u6574\u306b\u3088\u308b\u59a5\u5354\u70b9\u3092\u898b\u3064\u3051\u308b\u300c\u3059\u308a\u5408\u308f\u305b\u300d\u306b\u3088\u308b\u30e2\u30ce\u3065\u304f\u308a\u306b\u4ee3\u8868\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>(2)\u65e5\u672c\u578b\u4eba\u6750\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u74b0\u5883\u5909\u5316<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-4409\" src=\"http:\/\/nihon-keieikaihatsu.co.jp\/test\/wp-content\/uploads\/2023\/02\/f96d9b4281f6d16b3c7589aed5a17be5-1-300x166.png\" alt=\"\" width=\"560\" height=\"310\" \/><\/p>\n<p>\u65e5\u672c\u578b\u4eba\u6750\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306f90\u5e74\u4ee3\u306b\u5165\u308b\u3068\u305d\u306e\u524d\u63d0\u6761\u4ef6\u304c\u5d29\u308c\u59cb\u3081\u307e\u3057\u305f\u3002<\/p>\n<p>\u5358\u4e00\u6587\u5316\u306f91\u5e74\u306e\u30bd\u9023\u5d29\u58ca\u306b\u59cb\u307e\u308b\u30b0\u30ed\u30fc\u30d0\u30ea\u30bc\u30fc\u30b7\u30e7\u30f3\u306b\u3088\u308a\u3001\u4eba\u53e3\u5897\u306f95\u5e74\u306e\u751f\u7523\u5e74\u9f62\u4eba\u53e3\u30d4\u30fc\u30af\u30a2\u30a6\u30c8\u306b\u3088\u308a\u3001\u7d4c\u6e08\u6210\u9577\u306f\u30d0\u30d6\u30eb\u672b\u671f(90\u5e74)\u306e\u65e5\u9280\u306e\u91d1\u5229\u5f15\u7de0\u3081\u306b\u3088\u308a\u3001\u7d42\u4e86\u3057\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u4ee3\u308f\u308a\u306b\u4e16\u754c\u306f\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u3068\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u3088\u308a\u8907\u96d1\u3067\u9ad8\u901f\u5316\u3057\u3001ESG\u306a\u3069\u65b0\u305f\u306a\u4fa1\u5024\u89b3\u3082\u751f\u307e\u308c\u3001\u5b89\u5b9a\u6027\u3067\u306f\u306a\u304f\u3001\u591a\u69d8\u6027\u3068\u65b0\u9673\u4ee3\u8b1d\u306b\u3088\u308b\u30b9\u30d4\u30fc\u30c9\u3068\u30af\u30ea\u30a8\u30a4\u30c6\u30a3\u30d6\u306a\u4ed5\u4e8b\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u65e5\u672c\u306e\u5c11\u5b50\u9ad8\u9f62\u5316\u3084\u30ad\u30e3\u30ea\u30a2\u611f\u306e\u5909\u5316\u3001\u8fd1\u6642\u306e\u30b3\u30ed\u30ca\u798d\u306b\u3088\u308a\u3001\u6c42\u3081\u3089\u308c\u308b\u8077\u5834\u74b0\u5883\u3082\u5909\u308f\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u5909\u5316\u306b\u65e5\u672c\u578b\u4eba\u6750\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u7279\u5fb4\u3084\u4ee3\u8868\u7684\u306a\u30b7\u30b9\u30c6\u30e0\u304c\u5bfe\u5fdc\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>\u74b0\u5883\u5909\u5316\u306b\u5408\u308f\u305b\u305f\u5909\u9769\u306e\u65b9\u5411\u6027<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-4410\" src=\"http:\/\/nihon-keieikaihatsu.co.jp\/test\/wp-content\/uploads\/2023\/02\/94ed160662be198949535a112047e9b4-1-287x300.png\" alt=\"\" width=\"557\" height=\"582\" \/><\/p>\n<blockquote><p>\u51fa\u5178\uff1a\u300c<a href=\"https:\/\/www.meti.go.jp\/shingikai\/economy\/kigyo_kachi_kojo\/pdf\/20200930_1.pdf\">\u6301\u7d9a\u7684\u306a\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u3068\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u5831\u544a\u66f8<\/a>\u300d<br \/>\n\u7d4c\u6e08\u7523\u696d\u7701\u4ee4\u548c2\u5e749\u6708<\/p>\n<p>\u51fa\u5178\uff1a\u300c<a href=\"https:\/\/www.meti.go.jp\/policy\/economy\/jinteki_shihon\/pdf\/report2.0.pdf\">\u4eba\u7684\u8cc7\u672c\u7d4c\u55b6\u306e\u5b9f\u73fe\u306b\u5411\u3051\u305f\u691c\u8a0e\u4f1a\u5831\u544a\u66f8<\/a>\u300d<br \/>\n\u7d4c\u6e08\u7523\u696d\u7701\u4ee4\u548c4\u5e745\u6708<\/p>\n<p>\u51fa\u5178\uff1a\u300c<a href=\"https:\/\/www.meti.go.jp\/shingikai\/economy\/jinzai_management\/pdf\/004_02_00.pdf\">\u4eba\u6750\u7af6\u4e89\u529b\u5f37\u5316\u306e\u305f\u3081\u306e9\u3064\u306e\u63d0\u8a00<\/a>\u300d<br \/>\n\u7d4c\u6e08\u7523\u696d\u77012019\u5e743\u6708<\/p><\/blockquote>\n<p>\u8907\u96d1\u9ad8\u901f\u5316\u3059\u308b\u7d4c\u55b6\u74b0\u5883\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u8a66\u884c\u932f\u8aa4\u3059\u308b\u30a2\u30c0\u30d7\u30c6\u30a3\u30d6\u6226\u7565(\uff0a)\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u305d\u306e\u3082\u306e\u304c\u5b89\u5b9a\u3057\u3066\u3044\u305f\u6642\u4ee3\u3068\u7570\u306a\u308a\u3001\u4e8b\u696d\u81ea\u4f53\u306e\u5909\u9769\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u4eba\u6750\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u3082\u7d4c\u55b6\u6226\u7565\u3068\u5bc6\u306b\u9023\u52d5\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u5909\u5316\u3092\u53d7\u3051\u3066\u7d4c\u6e08\u7523\u696d\u7701\u306f\u30015\u3064\u306e\u5909\u9769\u306e\u76ee\u7684\u3067\u3053\u308c\u304b\u3089\u306e\u3042\u308b\u3079\u304d\u4eba\u4e8b\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u65b9\u5411\u6027\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>(\uff0a)\u30a2\u30c0\u30d7\u30c6\u30a3\u30d6\u6226\u7565\u3068\u306f\u3001\u5909\u5316\u306e\u6fc0\u3057\u3044\u74b0\u5883\u3067\u3001\u69d8\u3005\u306a\u5c0f\u3055\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u8a66\u3057\u3066\u307f\u3066\u3001\u6709\u671b\u306a\u3082\u306e\u3092\u62e1\u5927\u3057\u3066\u3044\u304f\u30b5\u30a4\u30af\u30eb\u3092\u7e70\u308a\u8fd4\u3057\u3066\u4f01\u696d\u4fa1\u5024\u3092\u7dad\u6301\u30fb\u5411\u4e0a\u3055\u305b\u3088\u3046\u3068\u3059\u308b\u6226\u7565\u306e\u3053\u3068<\/p>\n<p><strong>(1)\u76ee\u7684\u306e\u5909\u9769<br \/>\n<\/strong>\u7d4c\u55b6\u6226\u7565\u305d\u306e\u3082\u306e\u304c\u5b89\u5b9a\u7684\u3067\u306f\u306a\u304f\u8a66\u884c\u932f\u8aa4\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3059\u308b\u305f\u3081\u3001\u5358\u306b\u4eba\u6750\u3092\u7ba1\u7406\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u3042\u3089\u3086\u308b\u5834\u9762\u3067\u300c\u4fa1\u5024\u5275\u9020\u300d\u306b\u5bc4\u4e0e\u3059\u308b\u4eba\u6750\u3092\u80b2\u6210\u3057\u3001\u9069\u5f53\u306a\u80fd\u529b\u30fb\u6280\u8853\u3042\u308b\u4eba\u6750\u3092\u78ba\u4fdd\u3068\u3059\u308b\u3053\u3068\u304c\u4eba\u6750\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>(2)\u30a2\u30af\u30b7\u30e7\u30f3\u306e\u5909\u9769<br \/>\n<\/strong>\u77ed\u3044\u671f\u9593\u3067\u5909\u5316\u3059\u308b\u7d4c\u55b6\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u4eba\u6750\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306f\u6226\u7565\u304b\u3089\u8ddd\u96e2\u306e\u3042\u308b\u72ec\u81ea\u306e\u300c\u4eba\u4e8b\u300d\u3068\u3044\u3046\u4f01\u696d\u6d3b\u52d5\u304b\u3089\u300c\u6226\u7565\u300d\u305d\u306e\u3082\u306e\u306b\u306a\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u305d\u306e\u6210\u679c\u306f\u6226\u7565\u306b\u3059\u3050\u53cd\u6620\u3055\u308c\u308b\u3088\u3046\u73fe\u72b6\u3068\u3042\u308b\u3079\u304d\u4eba\u4e8b\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u5b9a\u91cf\u5316\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>(3)\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\u306e\u5909\u9769<br \/>\n<\/strong>\u4eba\u6750\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u304c\u6226\u7565\u305d\u306e\u3082\u306e\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u305d\u306e\u6210\u679c\u306e\u5206\u6790\u30fb\u8a55\u4fa1\u3092\u4eba\u4e8b\u90e8\u3068\u3044\u3046\u7279\u5b9a\u90e8\u7f72\u304c\u884c\u3046\u3053\u3068\u306f\u4e0d\u9069\u5f53\u306b\u306a\u308a\u3001\u7d4c\u55b6\u9663\u30fb\u53d6\u7de0\u5f79\u4f1a\u306b\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\u304c\u79fb\u884c\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u79fb\u884c\u306b\u3088\u308a\u7d4c\u55b6\u9663\u30fb\u53d6\u7de0\u5f79\u4f1a\u306e\u679c\u305f\u3059\u3079\u304d\u5f79\u5272\u3084\u30a2\u30af\u30b7\u30e7\u30f3\u304c\u5897\u3048\u3001\u5f93\u6765\u7d4c\u55b6\u7ba1\u7406\u90e8\u9580\u3060\u3051\u3067\u5171\u6709\u3057\u3066\u3044\u308c\u3070\u8db3\u308a\u305f\u4f01\u696d\u7406\u5ff5\u3084\u7d4c\u55b6\u6226\u7565\u3092\u73fe\u5834\u306e\u5f93\u696d\u54e1\u307e\u3067\u5e83\u3081\u3001\u4f01\u696d\u306e\u65b9\u5411\u6027\u3092\u4f1a\u793e\u5168\u4f53\u306b\u6d78\u900f\u3055\u305b\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u8907\u96d1\u9ad8\u901f\u5316\u3057\u305f\u74b0\u5883\u5909\u5316\u306e\u4e2d\u3067\u306f\u3001\u65b9\u5411\u6027\u304c\u4f1a\u793e\u5168\u4f53\u3067\u5171\u6709\u3055\u308c\u3066\u306f\u3058\u3081\u3066\u3001\u4eba\u7684\u4fa1\u5024\u304c\u6700\u5927\u9650\u306b\u5f15\u304d\u51fa\u3059\u4f01\u696d\u6d3b\u52d5\u304c\u53ef\u80fd\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p><strong>(4)\u30d9\u30af\u30c8\u30eb\u30fb\u65b9\u5411\u6027\u306e\u5909\u9769<br 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