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Digital Transformation Challenges to the Tax Security of the State in Russia and Other BRICS Countries 数字化转型对俄罗斯和其他金砖国家税收安全的挑战
IF 0.4 Q4 LAW Pub Date : 2023-12-06 DOI: 10.21684/2412-2343-2023-10-4-142-161
Karina Ponomareva
The digitization of the economy creates new challenges that affect the tax security of a state. These challenges have both positive and negative effects on the economy. This study is devoted to the challenges brought about by a digital economy that result in the necessity of responses from governments and international organizations. First and foremost, there is a lack of necessity for physical presence in the digital state. Second, there is a significant need to offer incentives for IT companies that are, on the one hand, the key leaders of the economy in the modern world and, on the other hand, have been most affected by the conditions of economic crises since 2020. This article is part of a project that is aimed at solving the problem of forming the concept of tax security in order to prevent or neutralize the influence of negative geopolitical and foreign economic factors on the development of the various economic sectors with the help of economic and legal instruments. Thus, this article sheds light on the experiences of the BRICS member states, especially those of the Russian Federation, in facing and addressing the challenges that result from the rise of a digital economy.
经济的数字化带来了新的挑战,影响了一个国家的税收安全。这些挑战对经济既有积极的影响,也有消极的影响。这项研究致力于数字经济带来的挑战,这些挑战导致政府和国际组织必须做出回应。首先也是最重要的是,在数字状态中缺乏实体存在的必要性。其次,有必要为IT公司提供激励措施,这些公司一方面是现代世界经济的关键领导者,另一方面也是自2020年以来受经济危机影响最大的公司。本文是一个项目的一部分,该项目旨在解决形成税收安全概念的问题,以便借助经济和法律手段防止或消除不利的地缘政治和外国经济因素对各经济部门发展的影响。因此,本文阐述了金砖国家成员国,特别是俄罗斯联邦在面对和应对数字经济崛起带来的挑战方面的经验。
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引用次数: 0
The COVID-19 Response of BRICS and Multilateral Development Banks 金砖国家和多边开发银行对 COVID-19 的回应
IF 0.4 Q4 LAW Pub Date : 2023-12-06 DOI: 10.21684/2412-2343-2023-10-4-98-120
Roberto Luiz Silva, Roberto Luiz, Silva Thiago, Ferreira Almeida
This article conducts an analysis of the BRICS member countries in terms of their national and international institutions, with a special emphasis on how these institutions affect the stability of the global financial system and the promotion of development. To this end, the work was guided by the attributions of national central banks and the role played by the G20 in maintaining international financial stabilization. Additionally, the analysis examines the activities of national development banks and their institutions established within the BRICS nations, such as the Contingent Reserve Arrangement and the New Development Bank. The descriptive method was used to interpret the dynamics of international political and legal relations. The article concludes by recognizing the decreasing significance of multilateral solutions and highlighting the need for the national central and development banks of the BRICS countries to engage in communication with international organizations of financial cooperation.
本文从国家和国际制度的角度对金砖国家进行了分析,特别强调了这些制度如何影响全球金融体系的稳定和促进发展。为此,这项工作以各国央行的职责和二十国集团在维护国际金融稳定方面发挥的作用为指导。此外,分析还考察了金砖国家内部国家开发银行及其机构的活动,如应急储备安排和新开发银行。描述的方法被用来解释国际政治和法律关系的动态。文章最后指出,多边解决方案的重要性正在下降,并强调金砖国家的中央银行和开发银行有必要与国际金融合作组织进行沟通。
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引用次数: 0
Application of Blockchain in Corporate Governance: Adaptability, Challenges and Regulation in BRICS 区块链在公司治理中的应用:金砖国家的适应性、挑战和监管
IF 0.4 Q4 LAW Pub Date : 2023-12-06 DOI: 10.21684/2412-2343-2023-10-4-53-67
Siddharth Kanojia
The digital revolution has changed many facets of daily life over the past few decades. Think about how personal computers and smartphones are becoming more powerful and smaller, how the Internet has spread throughout the world and led to the emergence of new forms of social interaction, and how there is always access to massive volumes of automated algorithms processing cloud-based data that is utilised in a number of settings. Similarly, it has been observed that blockchain technology has the potential to provide clever fixes for traditional inefficiencies of corporate governance, particularly in the dynamically evolving paradigm in the emerging economics like BRICS nations i.e., Brazil, Russia, India, China, and South Africa. This paper aims to explore the possibilities of adopting blockchain technology within the arrays of internal governance mechanisms while emphasizing on the redressal to legal and regulatory challenges. The paper also critically analyzes the implication and utility of this evolved technology in the corporate governance systems of BRICS nations.
在过去的几十年里,数字革命改变了人们日常生活的许多方面。想想个人电脑和智能手机是如何变得越来越强大,越来越小,互联网是如何在世界范围内传播,并导致新的社交互动形式的出现,以及如何总是可以访问大量的自动算法,处理在许多环境中使用的基于云的数据。同样,人们观察到,区块链技术有可能为传统的公司治理效率低下提供巧妙的解决方案,特别是在金砖国家(巴西、俄罗斯、印度、中国和南非)等新兴经济体的动态发展范式中。本文旨在探讨在内部治理机制中采用区块链技术的可能性,同时强调对法律和监管挑战的补救。本文还批判性地分析了这一技术在金砖国家公司治理体系中的含义和效用。
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引用次数: 0
The System of Indigenous Peoples’ Protection in BRICS States: An Overview of Legal and Litigation Support 金砖国家的土著人民保护体系:法律和诉讼支持概述
IF 0.4 Q4 LAW Pub Date : 2023-12-06 DOI: 10.21684/2412-2343-2023-10-4-121-141
Elena Gladun, Maksim Zadorin
This article provides an overview of the international obligations of the BRICS member states related to the protection of indigenous peoples’ rights, as well as discusses the current trends in the ethno-national policies of those countries. The authors arrive at the conclusion that though the majority of the BRICS states are parties to the basic human rights agreements, there is no full-fledged agreement on the protection of indigenous peoples within the BRICS framework specifically addressing the rights of indigenous people, even though the countries collectively have aboriginal communities. One of the primary and major reasons why the BRICS countries are reluctant to assume obligations under the existing agreements compared to the Euro-Atlantic bloc of Western states is the motley ethno-cultural “palette” of these countries, which complicates public administration in this area of legal relations. Both India and China are state parties to the International Labor Organization Convention 107, which provides for “paternalism” and “integration” of the indigenous population without explicitly recognizing their “right to self-determination” and development within the framework of this right. The main problems associated with ethnopolitics in the BRICS countries are those pertaining to the provision of legal frameworks and litigation support to uphold the right to self-identification, protection of the native language and the preservation of traditional uses of natural resources.
本文概述了金砖国家成员国在保护土著人民权利方面的国际义务,并讨论了这些国家的民族国家政策的当前趋势。作者得出的结论是,尽管大多数金砖国家都是基本人权协议的缔约国,但在金砖国家框架内,没有关于保护土著人民的全面协议,专门解决土著人民的权利问题,尽管这些国家都有土著社区。与西方国家组成的欧洲-大西洋集团相比,金砖国家不愿在现有协议下承担义务的主要原因之一是,这些国家的民族文化“调色板”五花八门,这使得这一法律关系领域的公共管理变得复杂。印度和中国都是国际劳工组织第107号公约的缔约国,该公约规定了土著居民的“家长制”和“一体化”,但没有明确承认他们的“自决权”和在这种权利框架内的发展权。金砖国家与民族政治相关的主要问题是提供法律框架和诉讼支持,以维护自我认同的权利,保护母语和保存自然资源的传统用途。
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引用次数: 0
Countering Cyberattacks on the Energy Sector in the Russian Federation and the USA 应对俄罗斯联邦和美国能源部门遭受的网络攻击
IF 0.4 Q4 LAW Pub Date : 2023-12-06 DOI: 10.21684/2412-2343-2023-10-4-35-52
V. Shestak, A. Tsyplakova
The USA leads the way in the Global Cybersecurity Index, in particular 1st place in 2015, 2020 and 2nd in 2017, 2018. Researchers are interested in examining their prevention of cyberattacks as one of the main cybersecurity threats, since Russia takes only 5th place since 2020. Provided the authors underline neglecting the principle of organized response to crime, the paper examines the pros and cons of countering cyberattacks in the U.S. energy sector and compares it with the Russian Federation. The researchers have found the American strategy is based on standardization and various platforms on the grounds of so-called security in depth, while Russian approach is wider, but demands for more details and miscellaneous mechanisms to share experience. Comparing the cybersecurity plans and strategies for U.S. energy facilities, the authors note that the U.S. specialists neglect physical safety in comparison to Russia. The diversity of bodies with vague powers is a con of the American system that the Russian Federation is trying to avoid, but the interaction between government and private representatives is stronger in the United States of America.
美国在全球网络安全指数中处于领先地位,特别是在2015年、2020年和2017年、2018年分别排名第一和第二。由于俄罗斯自2020年以来仅排在第五位,研究人员对将其预防网络攻击作为主要网络安全威胁之一感兴趣。鉴于作者强调忽视了有组织地应对犯罪的原则,本文考察了美国能源部门打击网络攻击的利弊,并将其与俄罗斯联邦进行了比较。研究人员发现,美国的战略基于标准化和各种平台,基于所谓的深度安全,而俄罗斯的方法更广泛,但需要更多细节和各种机制来分享经验。比较美国能源设施的网络安全计划和战略,作者指出,与俄罗斯相比,美国专家忽视了物理安全。权力模糊的机构的多样性是俄罗斯联邦试图避免的美国体制的一个假象,但在美利坚合众国,政府和私人代表之间的互动更强。
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引用次数: 0
A Comparative Study of Domestic Violence in BRICS Nations – Pre and Post COVID-19 金砖五国家庭暴力比较研究--COVID-19 前后
IF 0.4 Q4 LAW Pub Date : 2023-12-06 DOI: 10.21684/2412-2343-2023-10-4-68-97
Manika Singh, Meera Mathew
The most common kind of sexual or physical abuse suffered by women is that by a partner. Human rights are violated when males or boys use violence against women or girls. When it comes to domestic abuse, it is estimated that one in three women will experience some kind of gender-based violence at some point in their lives. The number of women who have been abused by a romantic partner or a non-relationship sexual partner is estimated to reach 736 million. For years, the world’s leaders have recognised its seriousness. In 1995, the Beijing Declaration and Platform for Action said that violence against women must be eliminated. Within the “UN’s 2030 Agenda for Sustainable Development,” a worldwide goal to abolish “all kinds of violence against women and girls in public and private spaces” was added. Global action was called for in 2016 by the “World Health Assembly’s” Resolution 69.5, which urged a national multisector approach to combating violence against women and young girls. In spite of all of these responsibilities, 49 countries still don’t have a clear policy on domestic abuse. Lower and lower-middle-income women nations are particularly vulnerable to this violence, which has long-term effects on their health and well-being. In the world’s poorest nations, women aged 15 to 49 have a lifetime frequency of domestic abuse of 37 percent. One in every four women who have ever been in a relationship has been a victim of domestic abuse at some point in their lives.
女性遭受的最常见的性虐待或身体虐待是来自伴侣的虐待。当男性或男孩对妇女或女孩使用暴力时,人权就受到侵犯。当涉及到家庭暴力时,据估计,三分之一的女性在她们生命中的某个时刻会经历某种基于性别的暴力。据估计,遭受浪漫伴侣或非关系性伴侣虐待的妇女人数达到7.36亿。多年来,世界各国领导人已经认识到问题的严重性。1995年,《北京宣言和行动纲要》指出,必须消除对妇女的暴力行为。在“联合国2030年可持续发展议程”中,增加了一项全球目标,即废除“在公共和私人场所对妇女和女孩的各种暴力行为”。2016年,“世界卫生大会”第69.5号决议呼吁采取全球行动,敦促采取国家多部门办法,打击暴力侵害妇女和女童行为。尽管有这些责任,49个国家仍然没有明确的家庭暴力政策。低收入和中低收入妇女国家特别容易受到这种暴力的伤害,对她们的健康和福祉产生长期影响。在世界上最贫穷的国家,15岁至49岁的女性一生中遭受家暴的频率为37%。每四个有过恋爱关系的女性中,就有一个曾在人生的某个阶段遭受过家庭暴力。
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引用次数: 0
Legal Status of Artificial Intelligence from Quantum-Theoretic Perspective 从量子理论角度看人工智能的法律地位
IF 0.4 Q4 LAW Pub Date : 2023-12-06 DOI: 10.21684/2412-2343-2023-10-4-5-34
E. Melnikova, I. Surov
Massive inclusion of artificial intelligence (AI) in the technosphere and electronic governments urges an update in legal regulation of these and related areas. The issue converges on the key question of whether AI can be endowed with legal personhood and capacity. Opposing views in this respect build on hardly compatible ethics and largely outdated scientific grounds with a clear perspective for deep cultural antagonisms and further fragmentation of the world. We contribute to this debate from the perspective of quantum cognitive science and show how it can resolve some of the current impasses. Our approach builds on the quantum-theoretic refinement of the concept of uncertainty into quantum and classical types: classical uncertainty denotes subjective ignorance of the present state of affairs, while quantum uncertainty accounts for individual freedom to construct the future. We show that legal capacity of intelligence, at bottom, is defined by the type of uncertainty it is capable to resolve. Natural intelligence, in particular, can resolve quantum uncertainties, generating genuine novelty and affective experience in the process. Classical AI, in contrast, is limited to algorithmic computation, bound to produce predefined results regardless of its complexity. Concepts of decision-making, subjectness, creativity, and personal meaning then are recognized as physically inapplicable to such systems. The proposed definitions of these terms complement and sharpen the criteria of legal capacity in the existing legislations, indicating that “autonomy” is essentially equivalent to “appreciation.” Classical AI then appears as fundamentally alien to subjectness and legal capacity both in civil and common laws, resolving a delicate contradiction between them. Quantum-empowered AI, in contrast, escapes this conclusion due to its access to quantum uncertainty, introducing novel challenges with respect to responsibility gaps and meaningful human control. The developed approach aligns with the present legal practice and ethical discourse, contributing to the scientifically informed development of law in technological societies.
人工智能(AI)在技术圈和电子政府中的大规模融入,促使对这些领域和相关领域的法律监管进行更新。这个问题集中在人工智能是否可以被赋予法律人格和行为能力的关键问题上。在这方面的反对意见建立在难以兼容的伦理和大部分过时的科学基础上,对深刻的文化对抗和世界的进一步分裂有一个清晰的看法。我们从量子认知科学的角度为这场辩论做出了贡献,并展示了它如何解决当前的一些僵局。我们的方法建立在对不确定性概念的量子理论细化为量子和经典类型的基础上:经典不确定性表示对当前状态的主观无知,而量子不确定性则说明了个人构建未来的自由。我们表明,智力的法律能力,从根本上说,是由它能够解决的不确定性类型来定义的。特别是自然智能,可以解决量子不确定性,在这个过程中产生真正的新奇和情感体验。相比之下,经典人工智能仅限于算法计算,无论其复杂性如何,都必然产生预定义的结果。决策、主体性、创造力和个人意义的概念被认为在物理上不适用于这样的系统。这些术语的拟议定义补充和强化了现有立法中的法律行为能力标准,表明“自治”本质上等同于“赞赏”。古典人工智能似乎从根本上与民法和普通法中的主体性和法律行为能力格格不入,解决了它们之间的微妙矛盾。相比之下,量子授权的人工智能由于其对量子不确定性的访问而逃避了这一结论,在责任差距和有意义的人类控制方面引入了新的挑战。开发的方法与目前的法律实践和伦理话语一致,有助于科学地发展技术社会中的法律。
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引用次数: 0
A Study of the Availability and Demand of Digital Services for the Manifestation of Social and Political Activity by Citizens 关于公民展示社会和政治活动的数字服务的可用性和需求的研究
IF 0.4 Q4 LAW Pub Date : 2023-12-06 DOI: 10.21684/2412-2343-2023-10-4-162-185
E. Karagulyan, M. Batyreva
In recent decades, scientists have been discussing ways of involving the population in social and political processes. Terms such as “civic participation,” “civic control,” “participation in the government of the power-poor,” etc. are widely used in scholarly discourse on this subject. The research related to social and political activities is conducted within various thematic areas based on “political participation theory” and “participatory democracy theory,” as well as on “theories of economic and digital inequalities.” According to the vast majority of scientists, increasing digitalization is known to expand the forms of participation and transform the public administration at all levels concerning joint governance and a citizen-centric approach, taking into consideration the opinion and active participation of citizens in the production and execution of policy decisions. This article presents the results of a study that investigated whether modern digital services allow citizens to participate in and influence the social and political processes taking place at various levels of government. In addition, the study demonstrates how modern digital technologies promote the maximum participation of the most socially vulnerable categories of the population, as well as how such factors as the level of digital competence, the level of income of the population, and the level of digitalization of territories limit this participation. In order to assess the modern digital forms and the use of these forms in a citizen’s interaction with the authorities, a survey of 1,200 residents of villages and towns located in the south Tyumen Region was conducted. The ways in which the residents living in the towns and villages of the Tyumen Region were able to express their civic positions were determined and the proportion of citizens using digital technologies was noted. The study also assessed the availability and demand for digital technologies by citizens to express their social and political activities, as well as the primary factors that limit their social and political participation. Moreover, this research showed that age, education, and digital competence and awareness were the main factors influencing a citizen’s propensity to use modern digital technologies for social and political activity. The hypothesis that the demand for digital services by citizens living in remote districts should be higher than that of urban residents was not confirmed. On the contrary, for a wide range of services, the assessments of demand and accessibility are higher among the residents of cities than among the residents of rural municipal districts, with the highest assessments coming from the residents of the regional capital. This fact is associated with a higher level of digital competence among citizens, a higher level of digitalization of the regional capital, as well as a higher level of income, which allows them to more actively master and use all these services. Addit
近几十年来,科学家们一直在讨论如何让民众参与社会和政治进程。诸如“公民参与”、“公民控制”、“参与权力穷人的政府”等术语在这一主题的学术论述中被广泛使用。与社会和政治活动相关的研究以“政治参与理论”和“参与式民主理论”以及“经济和数字不平等理论”为基础,在各个主题领域进行。据绝大多数科学家称,众所周知,不断增加的数字化可以扩大参与形式,并将各级公共行政转变为联合治理和以公民为中心的方式,在决策的制定和执行中考虑到公民的意见和积极参与。本文介绍了一项研究的结果,该研究调查了现代数字服务是否允许公民参与并影响各级政府的社会和政治进程。此外,该研究还展示了现代数字技术如何促进社会上最弱势群体的最大参与,以及诸如数字能力水平、人口收入水平和地区数字化水平等因素如何限制这种参与。为了评估现代数字表格以及这些表格在公民与当局互动中的使用情况,对位于秋明南部地区的1200名村庄和城镇居民进行了调查。确定了秋明州城镇和村庄居民能够表达其公民立场的方式,并注意到使用数字技术的公民比例。该研究还评估了公民表达其社会和政治活动的数字技术的可用性和需求,以及限制其社会和政治参与的主要因素。此外,这项研究表明,年龄、教育程度、数字能力和意识是影响公民倾向于使用现代数字技术进行社会和政治活动的主要因素。偏远地区居民对数字服务的需求高于城市居民的假设未得到证实。相反,在广泛的服务范围内,城市居民对需求和可及性的评价高于农村市辖区居民,其中区域首府居民的评价最高。这一事实与公民更高水平的数字能力、地区资本更高水平的数字化以及更高水平的收入有关,这使得他们能够更积极地掌握和使用所有这些服务。此外,本文面向对社会和政治参与各个方面感兴趣的研究人员,以及就公民与当局之间新型数字互动形式的发展和实施做出决策的政治家,这些数字互动形式使公民能够展示其公民立场。
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引用次数: 0
From the Old Financial to the New Commodity Economy in the Era of Stagflation 滞涨时代从旧金融到新商品经济
Q4 LAW Pub Date : 2023-10-12 DOI: 10.21684/2412-2343-2023-10-3-87-105
K. Molodyko
In the process of reducing the speculative financial adjustment that artificially stimulates consumer demand in developed countries, the importance of suppliers of physical goods (commodities) from developing countries will increase. I don’t believe in a complete dictate of commodities producers because they are dependent on counter deliveries of technologies from developed countries. However, relationships will be built between holders of physical goods, and technologies will change significantly. The pricing function for commodities will be transferred to several exchanges of developing countries which will be controlled by the commodity producers. Food consumers from Asian and African developing countries will be provided with the BRICS assistance in the creation and protection of reserve food warehouses on their territory as well as supporting their key exports through the creation of a network of new commodity exchanges. The article substantiates the need for independent formation of regional prices by the BRICS countries for the primary goods of their exports on their exchanges. I propose various combinations among the founding countries for new commodity exchanges for mineral fertilizers, oil, diamonds, titanium, vanadium, palladium, wheat, and uranium. Trading on all these new commodity exchanges must take place entirely in the currencies of the engaged countries.
在减少人为刺激发达国家消费需求的投机性金融调整的过程中,发展中国家实物商品(商品)供应商的重要性将会增加。我不相信商品生产商的完全支配,因为它们依赖于发达国家的反向技术交付。然而,实体商品的持有者之间将建立关系,技术将发生重大变化。商品的定价职能将移交给发展中国家的几个交易所,这些交易所将由商品生产者控制。金砖国家将为亚非发展中国家的食品消费者提供援助,在其境内建立和保护粮食储备仓库,并通过建立新的商品交换网络支持其关键出口。这篇文章证实了金砖国家在其交易所对其出口的初级商品独立形成区域价格的必要性。我建议在创始国之间进行各种组合,以进行矿物肥料、石油、钻石、钛、钒、钯、小麦和铀等新的商品交换。所有这些新的商品交易所的交易必须完全以参与国的货币进行。
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引用次数: 0
Bilateral Relations Between the Russian Federation and the People’s Republic of China: Their Legal Evolution from the Second World War to the Special Military Operation 俄罗斯联邦和中华人民共和国的双边关系:从第二次世界大战到特别军事行动的法律演变
Q4 LAW Pub Date : 2023-10-12 DOI: 10.21684/2412-2343-2023-10-3-49-64
M. Mateykovich, A. Skorobogatko
The relationship between the Russian Federation and the People’s Republic of China goes back more than seventy years and has undergone considerable changes over the decades. This article attempts to shed light on the evolution of the two countries’ bilateral relations over the decades, analyze the background and future of certain phenomena in those relations, such as the economic connections that exist in the Sino- Russian relations, and examine the strengthening of Moscow’s and Beijing’s ties in light of the Special Military Operation. Special attention is paid to the analysis of the treaties and agreements concluded between the two countries, with a particular focus on the documents of the post-Soviet period, while making extensive references to Russian judicial practice in the implementation of these treaties and agreements. By doing so, the article hopes to contribute to the understanding of two of the world’s most important countries’ relationship which has steadily been gaining importance on the international stage and is poised to bear strong influence on global politics in the 21 st century.
俄罗斯联邦和中华人民共和国之间的关系可以追溯到70多年前,几十年来经历了相当大的变化。本文试图揭示几十年来两国双边关系的演变,分析这些关系中某些现象的背景和未来,例如中俄关系中存在的经济联系,并在特别军事行动的背景下审视莫斯科和北京关系的加强。特别注意分析两国之间缔结的条约和协定,特别着重于后苏联时期的文件,同时广泛提及俄罗斯在执行这些条约和协定方面的司法实践。通过这样做,本文希望有助于理解世界上最重要的两个国家的关系,这种关系在国际舞台上日益重要,并有望对21世纪的全球政治产生重大影响。
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引用次数: 0
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BRICS Law Journal
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