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Accounts And Finance Jobs in United Arab Emirates

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About 627 results in (3) seconds
Senior Enterprise Cloud Growth Lead - Finance at Glow Beauty On Demand
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Technology Sales, Cloud Transformation, Strategic Relationships, C Suite Engagement, Sales Goals, Financial Services
Specialization
Candidates should have a strong technology sales background and experience exceeding sales goals. A proven ability to engage with C-suite executives is also required.
Experience Required
Minimum 5 year(s)
AVP- Finance - Accounting at Greenfix Property Care
Abu Dhabi, Abu Dhabi Emirate, United Arab Emirates - Full Time
Skills Needed
Accounting, Taxation, Financial Reporting, Internal Audit Management, Financial Statement Preparation, Business Finance, Financial Controls, Budgeting, Compliance, Issue Resolution, Financial Performance Management, Tax Compliance, Stakeholder Collaboration, Insights Preparation, Regulatory Requirements, Tax Planning
Specialization
Expertise in accounting and taxation is required for accurate financial reporting. Candidates should have at least 5 years of relevant experience in a similar field.
Experience Required
Minimum 5 year(s)
Senior Associate - Finance at Chalhoub Group
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Financial Analysis, Budgeting, Forecasting, Stakeholder Management, Financial Reporting, Process Improvement, Financial Controls, Compliance, Excel, Sap, Power Bi, Thinkcell, Investment Analysis, P&L Management, Variance Analysis, Capital Expenditure, Cost Structure Analysis
Specialization
Candidates should have a Bachelor's degree in Finance, Accounting, Economics, or a related field, with a Master's degree or MBA preferred. A minimum of 5 years of experience in finance or accounting is required, along with strong proficiency in financial tools and a solid understanding of financial statements.
Experience Required
Minimum 5 year(s)
Manager Corporate Finance - UAE National Candidates Only at Etihad Airways Australia
Abu Dhabi, Abu Dhabi Emirate, United Arab Emirates - Full Time
Skills Needed
Corporate Finance, Funding Strategy, Aviation Assets, Debt Financing, Financial Reporting, Balance Sheet Restructuring, Portfolio Analysis, Team Management, Stakeholder Relationship, Risk Management, Documentation, Capital Markets, Refinancing, Legal Collaboration, Insurance, Tax
Specialization
A bachelor's degree in finance is required, along with a minimum of 7 years of experience, including 3 years in a senior management role. Formal certifications such as CFA or an MBA in Finance are desirable.
Experience Required
Minimum 5 year(s)
Finance Data & Analytics Lead at Etihad Airways Australia
Abu Dhabi, Abu Dhabi Emirate, United Arab Emirates - Full Time
Skills Needed
Data Governance, Financial Analytics, Cloud Based Analytics, Data Integrity, Ai, Kpi Monitoring, Data Driven Insights, Leadership, Communication, Project Management, Erp Platforms, Data Architecture, Data Visualization, Digital Technologies, Data Science, Financial Systems
Specialization
Minimum of 10 years of experience in finance or data analytics is required, with a proven track record in the airline or transportation industry being an asset. A Bachelor's or Master's degree in a relevant field and relevant certifications in data analytics or financial systems are highly desirable.
Experience Required
Minimum 10 year(s)
Assistant Director of Finance at Courtyard by Marriott Somerset KY
Abu Dhabi, Abu Dhabi Emirate, United Arab Emirates - Full Time
Skills Needed
Financial Analysis, Financial Reporting, Budgeting, Forecasting, Audit, Risk Management, Compliance, Internal Control, Microsoft Excel, Leadership, Communication, Hotel Erp Systems, Payroll Processing, Analytical Skills, Team Management, Uae Tax Knowledge
Specialization
Candidates should have a bachelor's degree in finance or accounting, with a preference for a master's or CPA/ACCA. A minimum of 5 years of experience in hotel finance or accounting, particularly within a multinational brand, is required.
Experience Required
Minimum 5 year(s)
Multi-Property Accounts Receivable Clerk at Courtyard by Marriott Somerset KY
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Mathematical Accuracy, Financial Record Keeping, Data Analysis, Spreadsheet Management, Billing, Invoicing, Account Reconciliation, Confidentiality, Customer Service, Professional Communication, Team Collaboration, Problem Solving, Attention To Detail, Time Management, Organizational Skills, Compliance
Specialization
A high school diploma or G.E.D. equivalent is required, along with at least 1 year of related work experience. No supervisory experience or specific certifications are necessary for this position.
Assistant Accounts Receivable Supervisor at IHG Career
, , United Arab Emirates - Full Time
Skills Needed
Attention To Detail, Organizational Skills, Accounts Receivable, Billing, Reconciliation, Financial Controls, Legal Compliance, Cash Flow Monitoring, Forecasting, Team Support, Month End Closing, Reporting, Communication, Problem Solving, Client Coordination, Deadline Management
Specialization
Candidates should have a bachelor's degree in Accounting or Finance, or two to three years of accounts receivable experience with at least one year in a supervisory role. Strong attention to detail and fluent English are also required.
Experience Required
Minimum 2 year(s)
Finance Intern - Emirati Talent at Thales
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Analytical Skills, Numerical Skills, Communication Skills, Interpersonal Skills, Teamwork, Independence
Specialization
A basic understanding of accounting principles and finance processes is required. A bachelor's degree in Finance, Accounting, Economics, or a related field is necessary.
Finance Trainee (Emiratisation) at Chalhoub Group
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Financial Planning, Financial Analysis, Forecasting, Decision Making, Business Analytics, Communication Skills, Problem Solving, Adaptability, Resilience, Continuous Learning
Specialization
Candidates should possess strong business acumen and strategic financial planning skills, along with an inclusive mindset and strong communication abilities. A customer-centric approach and commitment to continuous learning are essential for success.
Regional Director Finance MEAIT at Fairmont Chateau Lake Louise Alberta
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Financial Management, Budgeting, Forecasting, Accounting, Stakeholder Management, Risk Management, Compliance, Coaching, Mentoring, Financial Analysis, Operational Efficiency, Process Improvement, Team Leadership, Communication, Strategic Planning, Audit Management
Specialization
Candidates should have 5-10 years of experience in a Cluster Director Finance role managing multiple properties. Strong multitasking abilities and relationship-building skills with various stakeholders are essential.
Experience Required
Minimum 5 year(s)
Key Account Manager - Enterprise Accounts at Groupon
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Sales Experience, Business Development, Strategic Account Management, Negotiation Skills, Client Relationship Management, Market Analysis, Cross Functional Collaboration, Pricing Strategy, Fluent In Arabic, Fluent In English, Customer Focused, Self Motivated, Target Driven, Executive Level Engagement, Upselling, Crm Software Familiarity
Specialization
Candidates must have over 5 years of progressive sales experience and proven success in managing major Enterprise accounts. Fluency in Arabic and English, along with strong negotiation and relationship management skills, are essential.
Experience Required
Minimum 5 year(s)
Finance Reconciliation Coordinator at Allianz Global Corporate & Specialty SE
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Finance, Accounting, Excel, Communication, Task Management, Team Player
Specialization
Candidates should have a Bachelor’s Degree in Finance, Accounting, or Commerce and a minimum of 2 years of experience in an accounting or finance environment. Good Excel skills and the ability to manage multiple tasks in a fast-paced environment are essential.
Experience Required
Minimum 2 year(s)
Finance Analyst (6-Month Contract) at Huda Beauty
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Financial Analysis, Budgeting, Forecasting, Variance Analysis, Reporting, Cost Analysis, Month End Closing, Ad Hoc Analysis, Compliance, Erp Systems, Communication Skills, Analytical Mindset, Problem Solving, Attention To Detail, Positive Attitude
Specialization
Candidates should have 5-6 years of financial experience, preferably in the beauty or luxury sector, along with a bachelor's degree in finance or accounting. Proficiency in ERP systems and Excel, as well as strong analytical and communication skills, are essential.
Experience Required
Minimum 5 year(s)
Manager Steering Corporate & Global Accounts at Etihad Airways Australia
Abu Dhabi, Abu Dhabi Emirate, United Arab Emirates - Full Time
Skills Needed
Revenue Management, Sales Steering, Analytical Skills, Commercial Strategy, Pricing Models, Incentive Modelling, Performance Data Synthesis, Team Collaboration, Cultural Awareness, Excel Skills, Data Modelling, Power Point Skills
Specialization
A bachelor's degree in Business or related fields is required, with a master's degree being an advantage. Candidates should have a minimum of 5 years of experience in revenue management or sales steering, along with strong analytical and commercial skills.
Experience Required
Minimum 5 year(s)
Senior L&D Solutions Advisor for Key Accounts at Greenfix Property Care
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Client Relationships, Consultative Solutions, Sales, Account Management, Revenue Generation, Workforce Development
Specialization
The ideal candidate will have experience selling consultative solutions. A track record of building client relationships is essential.
Experience Required
Minimum 5 year(s)
Assistant Finance and Business Support Manager at Crowne Plaza Dubai Marina at IHG Career
, , United Arab Emirates - Full Time
Skills Needed
Financial Planning, Financial Analysis, Leadership, Hospitality Finance, Financial Operations, Cost Control, Revenue Enhancement, Internal Controls, Team Management, Business Support, Capital Expenditure, Roi Analysis, Variance Analysis, Training Programs, Collaboration, Continuous Improvement
Specialization
The ideal candidate should have strong hospitality finance experience and excellent leadership skills. A proven track record in managing financial operations is essential.
Experience Required
Minimum 5 year(s)
Finance Manager (Dubai / Relocation) at Hyphen Connect Limited
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Financial Management, Team Leadership, Financial Accounting, Budgeting, Cost Control, Financial Analysis, Internal Controls, Risk Management, Microsoft Excel, Financial Software, Investment Evaluation, Capital Planning, Tax Compliance, Auditing, Process Optimization, Performance Analysis
Specialization
Candidates should have a minimum of 5 years of experience in accounting or financial management, including team management experience. Strong proficiency in Microsoft Excel and accounting certifications such as CPA or ACCA are preferred.
Experience Required
Minimum 5 year(s)
Finance Coordinator - Emirati Talent at Ghobash Group
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Finance, Accounting, Analytical Skills, Attention To Detail, Ms Office, Erp Systems, Multitasking, Teamwork, Communication Skills
Specialization
Candidates should have a bachelor's degree in finance, accounting, or business administration and 1-3 years of relevant experience. Strong numerical skills and proficiency in MS Office are essential, along with good communication skills in English.
Specialist- Trade Finance Operations at First Abu Dhabi Bank Pjsc
Abu Dhabi, Abu Dhabi Emirate, United Arab Emirates - Full Time
Skills Needed
Trade Finance, Core Banking Solutions, Ms Office, Analytical Tools, Ucp600, Urc522, Isbp, Urdg758, Urr725, Incoterms 2020, Icc Banking Commission Opinions, Technical Guidance, Risk Identification, Process Improvement, Customer Liaison, Compliance Monitoring
Specialization
Candidates should have a graduate degree in Commerce or related fields, with a preference for professional certifications in Trade Finance. A minimum of 5-8 years of experience in Trade Finance products and a thorough understanding of relevant regulations and documentation is required.
Experience Required
Minimum 5 year(s)
Senior Enterprise Cloud Growth Lead - Finance at Glow Beauty On Demand
Dubai, Dubai, United Arab Emirates -
Full Time

Start Date

Immediate

Expiry Date

20 Feb, 26

Salary

0.0

Posted On

22 Nov, 25

Experience

5 year(s) or above

Remote Job

Yes

Telecommute

Yes

Sponsor Visa

No

Skills

Technology Sales, Cloud Transformation, Strategic Relationships, C-suite Engagement, Sales Goals, Financial Services

Industry

Home Health Care Services

Description
A leading cloud services provider in Dubai is seeking a Senior Enterprise Account Manager to join its elite Sales team. This role focuses on building strategic relationships and driving cloud transformation initiatives with top-tier financial services institutions. Candidates should have a strong technology sales background, experience exceeding sales goals, and a proven ability to engage with C-suite executives. The position offers substantial growth opportunities and the chance to influence customers' digital transformation journeys.
Responsibilities
The role focuses on building strategic relationships and driving cloud transformation initiatives with top-tier financial services institutions. Candidates will influence customers' digital transformation journeys.
Senior Enterprise Cloud Growth Lead - Finance at Glow Beauty On Demand
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Technology Sales, Cloud Transformation, Strategic Relationships, C Suite Engagement, Sales Goals, Financial Services
Specialization
Candidates should have a strong technology sales background and experience exceeding sales goals. A proven ability to engage with C-suite executives is also required.
Experience Required
Minimum 5 year(s)
AVP- Finance - Accounting at Greenfix Property Care
Abu Dhabi, Abu Dhabi Emirate, United Arab Emirates - Full Time
Skills Needed
Accounting, Taxation, Financial Reporting, Internal Audit Management, Financial Statement Preparation, Business Finance, Financial Controls, Budgeting, Compliance, Issue Resolution, Financial Performance Management, Tax Compliance, Stakeholder Collaboration, Insights Preparation, Regulatory Requirements, Tax Planning
Specialization
Expertise in accounting and taxation is required for accurate financial reporting. Candidates should have at least 5 years of relevant experience in a similar field.
Experience Required
Minimum 5 year(s)
Senior Associate - Finance at Chalhoub Group
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Financial Analysis, Budgeting, Forecasting, Stakeholder Management, Financial Reporting, Process Improvement, Financial Controls, Compliance, Excel, Sap, Power Bi, Thinkcell, Investment Analysis, P&L Management, Variance Analysis, Capital Expenditure, Cost Structure Analysis
Specialization
Candidates should have a Bachelor's degree in Finance, Accounting, Economics, or a related field, with a Master's degree or MBA preferred. A minimum of 5 years of experience in finance or accounting is required, along with strong proficiency in financial tools and a solid understanding of financial statements.
Experience Required
Minimum 5 year(s)
Manager Corporate Finance - UAE National Candidates Only at Etihad Airways Australia
Abu Dhabi, Abu Dhabi Emirate, United Arab Emirates - Full Time
Skills Needed
Corporate Finance, Funding Strategy, Aviation Assets, Debt Financing, Financial Reporting, Balance Sheet Restructuring, Portfolio Analysis, Team Management, Stakeholder Relationship, Risk Management, Documentation, Capital Markets, Refinancing, Legal Collaboration, Insurance, Tax
Specialization
A bachelor's degree in finance is required, along with a minimum of 7 years of experience, including 3 years in a senior management role. Formal certifications such as CFA or an MBA in Finance are desirable.
Experience Required
Minimum 5 year(s)
Finance Data & Analytics Lead at Etihad Airways Australia
Abu Dhabi, Abu Dhabi Emirate, United Arab Emirates - Full Time
Skills Needed
Data Governance, Financial Analytics, Cloud Based Analytics, Data Integrity, Ai, Kpi Monitoring, Data Driven Insights, Leadership, Communication, Project Management, Erp Platforms, Data Architecture, Data Visualization, Digital Technologies, Data Science, Financial Systems
Specialization
Minimum of 10 years of experience in finance or data analytics is required, with a proven track record in the airline or transportation industry being an asset. A Bachelor's or Master's degree in a relevant field and relevant certifications in data analytics or financial systems are highly desirable.
Experience Required
Minimum 10 year(s)
Assistant Director of Finance at Courtyard by Marriott Somerset KY
Abu Dhabi, Abu Dhabi Emirate, United Arab Emirates - Full Time
Skills Needed
Financial Analysis, Financial Reporting, Budgeting, Forecasting, Audit, Risk Management, Compliance, Internal Control, Microsoft Excel, Leadership, Communication, Hotel Erp Systems, Payroll Processing, Analytical Skills, Team Management, Uae Tax Knowledge
Specialization
Candidates should have a bachelor's degree in finance or accounting, with a preference for a master's or CPA/ACCA. A minimum of 5 years of experience in hotel finance or accounting, particularly within a multinational brand, is required.
Experience Required
Minimum 5 year(s)
Multi-Property Accounts Receivable Clerk at Courtyard by Marriott Somerset KY
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Mathematical Accuracy, Financial Record Keeping, Data Analysis, Spreadsheet Management, Billing, Invoicing, Account Reconciliation, Confidentiality, Customer Service, Professional Communication, Team Collaboration, Problem Solving, Attention To Detail, Time Management, Organizational Skills, Compliance
Specialization
A high school diploma or G.E.D. equivalent is required, along with at least 1 year of related work experience. No supervisory experience or specific certifications are necessary for this position.
Assistant Accounts Receivable Supervisor at IHG Career
, , United Arab Emirates - Full Time
Skills Needed
Attention To Detail, Organizational Skills, Accounts Receivable, Billing, Reconciliation, Financial Controls, Legal Compliance, Cash Flow Monitoring, Forecasting, Team Support, Month End Closing, Reporting, Communication, Problem Solving, Client Coordination, Deadline Management
Specialization
Candidates should have a bachelor's degree in Accounting or Finance, or two to three years of accounts receivable experience with at least one year in a supervisory role. Strong attention to detail and fluent English are also required.
Experience Required
Minimum 2 year(s)
Finance Intern - Emirati Talent at Thales
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Analytical Skills, Numerical Skills, Communication Skills, Interpersonal Skills, Teamwork, Independence
Specialization
A basic understanding of accounting principles and finance processes is required. A bachelor's degree in Finance, Accounting, Economics, or a related field is necessary.
Finance Trainee (Emiratisation) at Chalhoub Group
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Financial Planning, Financial Analysis, Forecasting, Decision Making, Business Analytics, Communication Skills, Problem Solving, Adaptability, Resilience, Continuous Learning
Specialization
Candidates should possess strong business acumen and strategic financial planning skills, along with an inclusive mindset and strong communication abilities. A customer-centric approach and commitment to continuous learning are essential for success.
Regional Director Finance MEAIT at Fairmont Chateau Lake Louise Alberta
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Financial Management, Budgeting, Forecasting, Accounting, Stakeholder Management, Risk Management, Compliance, Coaching, Mentoring, Financial Analysis, Operational Efficiency, Process Improvement, Team Leadership, Communication, Strategic Planning, Audit Management
Specialization
Candidates should have 5-10 years of experience in a Cluster Director Finance role managing multiple properties. Strong multitasking abilities and relationship-building skills with various stakeholders are essential.
Experience Required
Minimum 5 year(s)
Key Account Manager - Enterprise Accounts at Groupon
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Sales Experience, Business Development, Strategic Account Management, Negotiation Skills, Client Relationship Management, Market Analysis, Cross Functional Collaboration, Pricing Strategy, Fluent In Arabic, Fluent In English, Customer Focused, Self Motivated, Target Driven, Executive Level Engagement, Upselling, Crm Software Familiarity
Specialization
Candidates must have over 5 years of progressive sales experience and proven success in managing major Enterprise accounts. Fluency in Arabic and English, along with strong negotiation and relationship management skills, are essential.
Experience Required
Minimum 5 year(s)
Finance Reconciliation Coordinator at Allianz Global Corporate & Specialty SE
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Finance, Accounting, Excel, Communication, Task Management, Team Player
Specialization
Candidates should have a Bachelor’s Degree in Finance, Accounting, or Commerce and a minimum of 2 years of experience in an accounting or finance environment. Good Excel skills and the ability to manage multiple tasks in a fast-paced environment are essential.
Experience Required
Minimum 2 year(s)
Finance Analyst (6-Month Contract) at Huda Beauty
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Financial Analysis, Budgeting, Forecasting, Variance Analysis, Reporting, Cost Analysis, Month End Closing, Ad Hoc Analysis, Compliance, Erp Systems, Communication Skills, Analytical Mindset, Problem Solving, Attention To Detail, Positive Attitude
Specialization
Candidates should have 5-6 years of financial experience, preferably in the beauty or luxury sector, along with a bachelor's degree in finance or accounting. Proficiency in ERP systems and Excel, as well as strong analytical and communication skills, are essential.
Experience Required
Minimum 5 year(s)
Manager Steering Corporate & Global Accounts at Etihad Airways Australia
Abu Dhabi, Abu Dhabi Emirate, United Arab Emirates - Full Time
Skills Needed
Revenue Management, Sales Steering, Analytical Skills, Commercial Strategy, Pricing Models, Incentive Modelling, Performance Data Synthesis, Team Collaboration, Cultural Awareness, Excel Skills, Data Modelling, Power Point Skills
Specialization
A bachelor's degree in Business or related fields is required, with a master's degree being an advantage. Candidates should have a minimum of 5 years of experience in revenue management or sales steering, along with strong analytical and commercial skills.
Experience Required
Minimum 5 year(s)
Senior L&D Solutions Advisor for Key Accounts at Greenfix Property Care
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Client Relationships, Consultative Solutions, Sales, Account Management, Revenue Generation, Workforce Development
Specialization
The ideal candidate will have experience selling consultative solutions. A track record of building client relationships is essential.
Experience Required
Minimum 5 year(s)
Assistant Finance and Business Support Manager at Crowne Plaza Dubai Marina at IHG Career
, , United Arab Emirates - Full Time
Skills Needed
Financial Planning, Financial Analysis, Leadership, Hospitality Finance, Financial Operations, Cost Control, Revenue Enhancement, Internal Controls, Team Management, Business Support, Capital Expenditure, Roi Analysis, Variance Analysis, Training Programs, Collaboration, Continuous Improvement
Specialization
The ideal candidate should have strong hospitality finance experience and excellent leadership skills. A proven track record in managing financial operations is essential.
Experience Required
Minimum 5 year(s)
Finance Manager (Dubai / Relocation) at Hyphen Connect Limited
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Financial Management, Team Leadership, Financial Accounting, Budgeting, Cost Control, Financial Analysis, Internal Controls, Risk Management, Microsoft Excel, Financial Software, Investment Evaluation, Capital Planning, Tax Compliance, Auditing, Process Optimization, Performance Analysis
Specialization
Candidates should have a minimum of 5 years of experience in accounting or financial management, including team management experience. Strong proficiency in Microsoft Excel and accounting certifications such as CPA or ACCA are preferred.
Experience Required
Minimum 5 year(s)
Finance Coordinator - Emirati Talent at Ghobash Group
Dubai, Dubai, United Arab Emirates - Full Time
Skills Needed
Finance, Accounting, Analytical Skills, Attention To Detail, Ms Office, Erp Systems, Multitasking, Teamwork, Communication Skills
Specialization
Candidates should have a bachelor's degree in finance, accounting, or business administration and 1-3 years of relevant experience. Strong numerical skills and proficiency in MS Office are essential, along with good communication skills in English.
Specialist- Trade Finance Operations at First Abu Dhabi Bank Pjsc
Abu Dhabi, Abu Dhabi Emirate, United Arab Emirates - Full Time
Skills Needed
Trade Finance, Core Banking Solutions, Ms Office, Analytical Tools, Ucp600, Urc522, Isbp, Urdg758, Urr725, Incoterms 2020, Icc Banking Commission Opinions, Technical Guidance, Risk Identification, Process Improvement, Customer Liaison, Compliance Monitoring
Specialization
Candidates should have a graduate degree in Commerce or related fields, with a preference for professional certifications in Trade Finance. A minimum of 5-8 years of experience in Trade Finance products and a thorough understanding of relevant regulations and documentation is required.
Experience Required
Minimum 5 year(s)