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class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30b3\u30c1\u30e9\u306e\u8a18\u4e8b\u3082\u30c1\u30a7\u30c3\u30af<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M45.2 10.1 43.1 8c-.4-.4-1-.4-1.4 0L16.2 33.3l-9.9-9.9c-.4-.4-1-.4-1.4 0l-2.1 2.1c-.4.4-.4 1 0 1.4l13.4 13.4 29-29c.4-.2.4-.9 0-1.2z\"><\/path><\/svg><\/div><div class=\"cap_box_content\"><div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">Go Beyond Borders\uff5cSK\u56fd\u969b\u4f1a\u8a08\u4e8b&#8230;<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u56fd\u969b\u7a0e\u52d9\u306e\u57fa\u790e\u2461v2.jpg\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/kurosawa-cpa.com\/article\/it-basics-2\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u521d\u5fc3\u8005\u5fc5\u8aad\uff01\u3011\u8ab2\u7a0e\u306e\u7bc4\u56f2\u306e\u9055\u3044\u304c\u4e8c\u91cd\u8ab2\u7a0e\u767a\u751f\u306e\u4e00\u3064\u306e\u539f\u56e0\u3010\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c&#8230;<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u4e8c\u91cd\u8ab2\u7a0e\u306f\u306a\u305c\u767a\u751f\u3059\u308b\uff1f 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src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u56fd\u969b\u7a0e\u52d9\u306e\u57fa\u790e\u2462v2.jpg\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/kurosawa-cpa.com\/article\/it-basics-3\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u521d\u5fc3\u8005\u5fc5\u8aad\uff01\u3011\u5c45\u4f4f\u8005\u3068\u975e\u5c45\u4f4f\u8005\u306e\u5224\u5b9a\u65b9\u6cd5\u3010\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c\u56fd\u969b\u7a0e\u52d9\u306e\u57fa\u790e\u2462 &#8230;<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u4e8c\u91cd\u8ab2\u7a0e\u306f\u306a\u305c\u767a\u751f\u3059\u308b\uff1f 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class=\"wp-block-heading\">\u79fb\u8ee2\u4fa1\u683c<\/h3>\n\n\n\n<p>\u9023\u7d50\u5b50\u4f1a\u793e\u306f\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3068\u53d6\u5f15\u304c\u3042\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u65e5\u672c\u89aa\u4f1a\u793e\u304b\u3089\u306e\u5546\u54c1\u306e\u4ed5\u5165\u308c\u3067\u3042\u3063\u305f\u308a\u3001\u8457\u4f5c\u6a29\u306a\u3069\u306e\u4f7f\u7528\u306b\u5bfe\u3059\u308b\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306e\u652f\u6255\u3044\u3001\u65e5\u672c\u89aa\u4f1a\u793e\u3078\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d5\u30a3\u30fc\u306e\u652f\u6255\u3044\u3001\u65e5\u672c\u89aa\u4f1a\u793e\u304b\u3089\u306e\u501f\u5165\u306b\u5bfe\u3059\u308b\u5229\u606f\u306e\u652f\u6255\u3044\u306a\u3069\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u53d6\u5f15\u306f\u57fa\u672c\u7684\u306b\u79fb\u8ee2\u4fa1\u683c\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u304f\u308b\u305f\u3081\u3001<strong><span 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class=\"cap_box_content\">\n<p><strong>\u65e5\u672c\u89aa\u4f1a\u793e\u306e\u8996\u70b9\u304b\u3089\u306e\u65e5\u672c\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u57fa\u3065\u304f\u691c\u8a0e\u306e\u307f\u306a\u3089\u305a\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u8996\u70b9\u304b\u3089\u306e\u73fe\u5730\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u57fa\u3065\u304f\u691c\u8a0e\u3082\u5fc5\u8981\u3068\u306a\u308a\u3001<span class=\"swl-marker mark_yellow\">\u3069\u3061\u3089\u306e\u8996\u70b9\u304b\u3089\u3082\u59a5\u5f53\u3068\u6349\u3048\u3089\u308c\u308b\u53d6\u5f15\u4fa1\u683c\u306b\u3059\u308b\u5fc5\u8981<\/span>\u304c\u3042\u308b<\/strong><\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30b3\u30c1\u30e9\u306e\u8a18\u4e8b\u3082\u30c1\u30a7\u30c3\u30af<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M45.2 10.1 43.1 8c-.4-.4-1-.4-1.4 0L16.2 33.3l-9.9-9.9c-.4-.4-1-.4-1.4 0l-2.1 2.1c-.4.4-.4 1 0 1.4l13.4 13.4 29-29c.4-.2.4-.9 0-1.2z\"><\/path><\/svg><\/div><div class=\"cap_box_content\"><div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">Go Beyond Borders\uff5cSK\u56fd\u969b\u4f1a\u8a08\u4e8b&#8230;<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u79fb\u8ee2\u4fa1\u683c\u2460v3.png\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/kurosawa-cpa.com\/article\/it-main2-tp1\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010\u56fd\u969b\u7a0e\u52d9\u77e5\u8b58\u306e\u4fdd\u5b58\u7248\u25ce\u3011\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u76ee\u7684\u306f\u6240\u5f97\u79fb\u8ee2\u3092\u9632\u3050\u3053\u3068\u3010\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c\u79fb\u8ee2\u4fa1&#8230;<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3063\u3066\u306a\u306b\uff1f \u6240\u5f97\u304c\u79fb\u8ee2\u3059\u308b\u3063\u3066\u3069\u3046\u3044\u3046\u3053\u3068\uff1f \u6d77\u5916\u5b50\u4f1a\u793e\u3092\u4f7f\u3063\u3066\u7a0e\u91d1\u3092\u7bc0\u7d04\u3067\u304d\u308b\u3063\u3066\u805e\u3044\u305f\u3051\u3069\u672c\u5f53\uff1f \u3053\u3093\u306a\u304a\u60a9\u307f\u3092\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u6c7a\u3057\u307e\u3059&#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u305d\u306e\u4ed6<\/h3>\n\n\n\n<p>\u305d\u306e\u4ed6\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u73fe\u5730\u3067\u5bfe\u5fdc\u304c\u5fc5\u8981\u306b\u306a\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong><strong>\u305d\u306e\u4ed6\u6291\u3048\u3066\u304a\u304f\u3079\u304d\u4e8b\u9805<\/strong><\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\">\u4e00\u822c\u7684\u306b\u3001\u7a0e\u52d9\u4e0a\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u73fe\u5730\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\">\u914d\u5f53\u3084\u5229\u606f\u7b49\u3067\u6e90\u6cc9\u5fb4\u53ce\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u7b49\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n\n\n\n<li>\u653f\u5e9c\u88dc\u52a9\u3084\u7814\u7a76\u958b\u767a\u8cbb\u7a0e\u5236\u306a\u3069\u3001\u73fe\u5730\u3067\u512a\u9047\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u6d3e\u9063\u3055\u308c\u308b\u99d0\u5728\u54e1\u306e\u305f\u3081\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u7a0e\u52d9<\/h2>\n\n\n\n<p>\u6d77\u5916\u5b50\u4f1a\u793e\u306b\u5f93\u696d\u54e1\u7b49\u304c\u6d3e\u9063\u3055\u308c\u308b\u5834\u5408\u3001\u305d\u306e\u6d77\u5916\u8d74\u4efb\u8005\u306f<strong><span class=\"swl-marker mark_yellow\">\u4e00\u822c\u7684\u306b\u73fe\u5730\u3067\u7d66\u4e0e\u6240\u5f97\u304c\u8ab2\u7a0e<\/span><\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u6d77\u5916\u9032\u51fa\u30d5\u30a7\u30fc\u30ba\u30b7\u30ea\u30fc\u30ba\u306e\u300c\u5f93\u696d\u54e1\u30fb\u5f79\u54e1\u306e\u6d77\u5916\u6d3e\u9063\u6642\u306b\u7559\u610f\u3059\u3079\u304d\u7a0e\u5236\u301c\u5f93\u696d\u54e1\u30fb\u5f79\u54e1\u306e\u7acb\u5834\u301c\u300d\u7de8\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30b3\u30c1\u30e9\u306e\u8a18\u4e8b\u3092\u30c1\u30a7\u30c3\u30af<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M45.2 10.1 43.1 8c-.4-.4-1-.4-1.4 0L16.2 33.3l-9.9-9.9c-.4-.4-1-.4-1.4 0l-2.1 2.1c-.4.4-.4 1 0 1.4l13.4 13.4 29-29c.4-.2.4-.9 0-1.2z\"><\/path><\/svg><\/div><div class=\"cap_box_content\"><div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">Go Beyond Borders\uff5cSK\u56fd\u969b\u4f1a\u8a08\u4e8b&#8230;<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/03\/\u6d77\u5916\u9032\u51fa\u2466r.png\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/kurosawa-cpa.com\/article\/it-open7\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010\u6d77\u5916\u9032\u51fa\u6642\u306e\u5fc5\u9808\u7a0e\u52d9\u77e5\u8b58\uff01\u3011\u6d77\u5916\u6d3e\u9063\u6642\u306b\u5f93\u696d\u54e1\u304c\u7559\u610f\u3059\u3079\u304d\u7a0e\u5236\u3010\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c\u6d77\u5916\u9032&#8230;<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u6d77\u5916\u6d3e\u9063\u6642\u306e\u5f93\u696d\u54e1\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3069\u3046\u306a\u308b\uff1f \u5f93\u696d\u54e1\u3068\u5f79\u54e1\u3067\u8ab2\u7a0e\u95a2\u4fc2\u306f\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u306e\uff1f \u77ed\u671f\u6ede\u5728\u8005\u514d\u7a0e\u3063\u3066\u4f55\uff1f \u3053\u3093\u306a\u304a\u60a9\u307f\u3092\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u6c7a\u3057\u307e\u3059\u3002 &#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div><\/div>\n\n\n\n<p>\u3053\u306e\u99d0\u5728\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3001\u6d77\u5916\u9032\u51fa\u6642\u306b\u4e00\u822c\u7684\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u3053\u3068\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong><strong><strong>\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u4e00\u822c\u7684\u306b\u628a\u63e1\u30fb\u5bfe\u5fdc\u3059\u3079\u304d\u3053\u3068<\/strong><\/strong><\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\">\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u53ca\u3073\u73fe\u5730\u6e90\u6cc9\u5e33\u7968\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb<\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\">\u7533\u544a\u66f8\u306e\u4f5c\u6210\u671f\u9650\u3068\u4e0d\u8db3\u7a0e\u91d1\u306e\u7d0d\u4ed8\u671f\u9650<\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\">\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u306e\u5fc5\u8981\u6027<\/li>\n\n\n\n<li>\u8ab0\u304c\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u304b\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u4ee5\u4e0a\u3001\u4eca\u56de\u306f\u6d77\u5916\u9032\u51fa\u6642\u306b\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u7acb\u3061\u4e0a\u3052\u305f\u969b\u3001\u3053\u306e\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u4e00\u822c\u7684\u306b\u73fe\u5730\u3067\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u7a0e\u5236\u3001\u305d\u3057\u3066\u305d\u306e\u7a0e\u5236\u306b\u95a2\u3057\u3066\u628a\u63e1\u3059\u3079\u304d\u4e8b\u9805\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u7a0e\u5236\u306f\u56fd\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306b\u5bfe\u5fdc\u304c\u5fc5\u8981\u306a\u4e8b\u9805\u306f\u5404\u56fd\u7a0e\u5236\u3092\u5fc5\u305a\u78ba\u8a8d<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u4e00\u822c\u7684\u306b\u306f\u300c\u6cd5\u4eba\u7a0e\u300d\u3001\u300c\u9593\u63a5\u7a0e\u300d\u3001\u300c\u79fb\u8ee2\u4fa1\u683c\u300d\u3001\u305d\u3057\u3066\u99d0\u5728\u54e1\u306e\u300c\u500b\u4eba\u6240\u5f97\u7a0e\u300d\u3078\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u4f55\u308c\u306e\u7a0e\u5236\u306b\u95a2\u3057\u3066\u3082\u3001\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u6587\u66f8\u306e\u7a2e\u985e\u3084\u3001\u4f5c\u6210\u30fb\u7533\u544a\u671f\u9650\u3092\u628a\u63e1\u3059\u308b<\/strong><\/li>\n\n\n\n<li><strong>\u79fb\u8ee2\u4fa1\u683c\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u304b\u3089\u306e\u8996\u70b9\u306e\u307f\u3067\u306f\u306a\u304f\u3001\u6d77\u5916\u304b\u3089\u306e\u8996\u70b9\u3067\u3082\u3057\u3063\u304b\u308a\u5bfe\u5fdc\u3067\u304d\u3066\u3044\u308b\u304b\u691c\u8a0e\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u4eca\u56de\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"u-mb-ctrl 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