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Accounting And Finance Jobs overseas

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All Finance Positions - Novotel Singapore Robertson Quay at Fairmont St Andrews Scotland
Singapore, , Singapore - Full Time
Skills Needed
Finance, Accounting, Hospitality Management
Specialization
Candidates should possess relevant experience and expertise in finance. The role requires a commitment to the 'Heartist' culture of hospitality and inclusion.
Experience Required
Minimum 2 year(s)
Finance Operations Team Lead, Chase Travel at JPMC Candidate Experience page
Taguig, Metro Manila, Philippines - Full Time
Skills Needed
Client Billing, Accounts Receivable, Revenue Cycle Management, Team Leadership, Financial Reconciliation, Microsoft Excel, Root Cause Analysis, Collections, Stakeholder Management, Process Improvement, Mentoring, Financial Reporting
Specialization
Requires at least 4 years of experience in client billing or accounts receivable and 1 year of leadership experience. Proficiency in Microsoft Excel and the ability to work a night shift schedule are essential.
Experience Required
Minimum 2 year(s)
Finance & Business Management - Associate at JPMC Candidate Experience page
New York, New York, United States - Full Time
Skills Needed
Strategic Planning, Problem Solving, Communication, Powerpoint, Analytical Skills, Project Management, Risk Management, Interpersonal Skills, Collaboration, Sales Enablement, Client Relationship Management, Ai Productivity Tools
Specialization
Candidates must have a Bachelor's degree in Business or Finance and at least 3 years of relevant experience. Strong analytical, project management, and communication skills are required, with a preference for proficiency in AI productivity tools.
Experience Required
Minimum 2 year(s)
Finance & Business Management - Associate at JPMC Candidate Experience page
New York, New York, United States - Full Time
Skills Needed
Strategic Planning, Problem Solving, Communication, Powerpoint, Analytical Skills, Project Management, Risk Management, Interpersonal Skills, Collaboration, Sales Enablement, Crm Tools, Ai Productivity Tools, Market Research, Client Segmentation, Business Intelligence, Executive Messaging
Specialization
Candidates must have a Bachelor's degree in Business, Finance, or a related field and at least 3 years of relevant experience. Strong analytical, project management, and communication skills are required, with a preference for fluency in AI productivity tools.
Experience Required
Minimum 2 year(s)
Manufacturing Finance Junior Analyst at JTI Liggett LLC FKA Liggett Vector Brands LLC
Mebane, North Carolina, United States - Full Time
Skills Needed
Automation, Budgeting, Forecasting, Variance Analysis, Quantitative Analysis, Financial Modeling, Communication, Organization, Attention To Detail, Cross Functional Collaboration, Ms Office, Ai Tools, Sap
Specialization
A high school diploma is required, while a bachelor's degree in Finance, Economics, or Accounting is preferred. The position is open to recent graduates or early-career professionals with fluency in English and proficiency in MS Office.
Assistant Manager- Finance at Dishman Carbogen Amcis Limited
, , India - Full Time
Skills Needed
Financial Statement Preparation, Consolidated Financial Statements, Monthly Closure, Mis Reporting, Financial Analysis, Ratio Analysis, Receivable Analysis, Payable Analysis, Accounting, Board Presentation, Related Party Disclosure
Specialization
The candidate must be proficient in day-to-day accounting and financial analysis. Experience in managing receivables, payables, and corporate financial reporting is required.
Experience Required
Minimum 2 year(s)
Finance & Business Analyst at HABITAT FOR HUMANITY OF OMAHA
Omaha, Nebraska, United States - Full Time
Skills Needed
Financial Analysis, Financial Modeling, Budgeting, Forecasting, Variance Analysis, Kpi Reporting, Data Visualization, Cash Flow Planning, Business Analytics, Advanced Excel, Erp Systems, Netsuite, Strategic Planning, Problem Solving, Cross Functional Collaboration, Treasury Operations
Specialization
Requires a bachelor's degree in Finance, Accounting, or Business Analytics with 3-6 years of progressive experience in FP&A or related disciplines. Candidates must possess advanced Excel skills and experience with financial modeling and management reporting.
Experience Required
Minimum 2 year(s)
Finance Operations Manager at TradingView
Limassol, Cyprus, Cyprus - Full Time
Skills Needed
Financial Modeling, Cost Analysis, Cash Flow Planning, Ai Automation, Vendor Management, Treasury Analysis, Payment Economics, Fp&A, Commercial Finance, Scenario Analysis, Procurement Roi, Erp Data Analysis, Stakeholder Presentation, English Proficiency, Claude Ai, Excel/Google Sheets
Specialization
Candidates need 5+ years of experience in FP&A or commercial finance with strong financial modeling skills. Practical experience with AI automation tools and a background in fintech or high-growth tech is highly desired.
Experience Required
Minimum 5 year(s)
Finance Manager (Ford OKC) at Cavender Auto Family
Oklahoma City, Oklahoma, United States - Full Time
Skills Needed
Financial Services Sales, F&I Management, Lender Relationship Management, Credit Analysis, Contract Administration, Customer Relationship Management, Sales Forecasting, Insurance Licensing, Communication Skills, Detail Orientation, Quota Achievement, Deal Finalization
Specialization
Candidates must have a High School Diploma/GED, a valid driver's license, and at least 2 years of experience in dealership F&I or auto sales. Ability to pass a background check, drug test, and meet sales quotas is required.
Experience Required
Minimum 2 year(s)
Assistant Manager, Finance at CIMB Cambodia
Phnom Penh, Phnom Penh, Cambodia - Full Time
Skills Needed
General Ledger Management, Balance Sheet Reconciliation, Regulatory Reporting, Ifrs Compliance, Financial Reporting, Tax Compliance, Internal Controls, Payment Processing, Audit Support, Microsoft Excel, Analytical Skills, People Management, Time Management, Problem Solving, Interpersonal Communication, Risk Management
Specialization
Candidates must have a bachelor's degree in Accounting or Finance with 4-5 years of relevant experience, preferably in the banking sector. Proficiency in IFRS, Cambodian tax regulations, and advanced Microsoft Excel skills are required.
Experience Required
Minimum 2 year(s)
Automotive Finance Manager at Kia of Fishers
Urbana, Illinois, United States - Full Time
Skills Needed
Credit Decision Making, Financial Product Sales, Customer Relationship Management, Compliance, Consultative Selling, Administrative Processing, Interpersonal Communication, Organizational Skills
Specialization
Candidates must have a high school diploma, a valid driver's license, and the ability to pass a background check. Prior experience in automotive sales or Finance and Insurance (F&I) is preferred.
Experience Required
Minimum 2 year(s)
Adviseur Finance & Control at Woningbelang
Valkenswaard, North Brabant, Netherlands - Full Time
Skills Needed
Financial Reporting, Planning & Control, Financial Policy Development, Taxation, Subsidy Management, Scenario Analysis, Internal Control, Risk Management, Rpa, Ai Implementation, Process Automation, Analytical Skills, Communication Skills, Coordination, Business Economics
Specialization
Requires a bachelor's or master's degree in Business Economics, Accountancy, Controlling, or Tax. Candidates should possess a proactive, solution-oriented mindset with an affinity for financial process automation.
Experience Required
Minimum 5 year(s)
Automotive Finance Manager at Lexus of Maplewood
Maplewood, Minnesota, United States - Full Time
Skills Needed
Automotive Finance Management, Automotive Sales, Deal Structuring, Consultative Selling, Regulatory Compliance, Customer Experience, Multitasking, Communication Skills, Interpersonal Skills, Organizational Skills
Specialization
Requires a high school diploma and at least 2 years of experience in automotive finance management and 2-3 years in automotive sales. Candidates must possess a valid driver's license and the ability to pass a background check.
Experience Required
Minimum 2 year(s)
Finance Head of Department at Radisson Hotel Group
Pernem, Goa, India - Full Time
Skills Needed
Financial Acumen, Strategic Mindset, Fiscal Management, Cash Flow Optimization, Internal Controls, Budgeting, Financial Guidance, Leadership, Problem Solving, Hospitality Management
Specialization
Candidates must have proven experience in accounting with strong problem-solving and leadership capabilities. A passion for the hospitality industry and the ability to provide creative financial recommendations are essential.
Experience Required
Minimum 5 year(s)
Finance Head of Department at Radisson Hotel Group
, Goa, India - Full Time
Skills Needed
Financial Acumen, Strategic Mindset, Fiscal Management, Cash Flow Optimization, Internal Controls, Budgeting, Financial Guidance, Leadership, Problem Solving, Hospitality Management
Specialization
Candidates must have proven experience in accounting with strong problem-solving and leadership capabilities. A passion for the hospitality industry and the ability to provide creative financial recommendations are essential.
Experience Required
Minimum 5 year(s)
Reentry Finance Specialist at The Transition House Inc.
Jacksonville, Florida, United States - Full Time
Skills Needed
Bookkeeping, Financial Reconciliation, Billing, Transaction Processing, Microsoft Excel, Data Entry, Documentation, Trust Account Management, Internal Controls, Financial Reporting
Specialization
Requires a high school diploma and at least 2 years of experience in bookkeeping, reconciliation, or billing. Proficiency in Excel and strong organizational habits are essential, with a degree in accounting or finance preferred.
Experience Required
Minimum 2 year(s)
Automotive Finance Manager at Swickard Edmonds LLC
Seattle, Washington, United States - Full Time
Skills Needed
Finance And Insurance (F&I), Deal Structuring, Menu Selling, Compliance Management, Lender Relationship Management, Customer Service, Regulatory Knowledge, Sales Coordination, Contract Funding, Hospitality Mindset
Specialization
Requires at least 2 years of Finance Manager experience in a franchised dealership, preferably with luxury or import brands. Candidates must have deep knowledge of compliance standards (Reg Z, TILA, FCRA) and possess or be able to obtain an active state F&I license.
Experience Required
Minimum 2 year(s)
FINANCE- Financial Analyst at Sherwin-Williams
Ciudad de México, , Mexico - Full Time
Skills Needed
Fixed Assets, General Accounting, Accounts Reconciliations, Accounting Principles, Microsoft Office, Erp Systems, Analytical Skills, Communication Skills, Problem Solving, Leadership
Specialization
Requires a bachelor's degree in Accounting or Business Administration and at least 2 years of relevant finance experience. Proficiency in English and experience with ERP systems like Oracle or SAP are essential.
Experience Required
Minimum 2 year(s)
Full Stack Finance Builder at Fleek
London, England, United Kingdom - Full Time
Skills Needed
Financial Automation, Systems Integration, Ledger Management, Chart Of Accounts, Product Management, Data Analysis, Software Development, Accounting Logic, Internal Tooling, Cross Functional Collaboration, Ai Automation, Fintech
Specialization
Requires strong technical building ability and experience creating integrations or internal tools that connect operational workflows to finance. Must possess a blend of product acumen and finance literacy, specifically regarding ledgers and accounting entries.
Experience Required
Minimum 2 year(s)
Finance Operations Manager at ZHA
London, England, United Kingdom - Full Time
Skills Needed
Payroll Coordination, Treasury Management, Vat Compliance, Financial Controls, Outsourced Provider Management, Uk Employment Tax, P11d, Banking Platforms, International Compliance, Stakeholder Communication, Line Management, Financial Reporting, Kyc, Process Improvement, Multi Entity Finance, Regulatory Compliance
Specialization
Requires a part-qualified or qualified accountant (ACCA, CIMA, ACA) with deep operational finance experience in payroll and treasury. Must demonstrate the ability to explain complex financial logic and manage junior team members.
Experience Required
Minimum 5 year(s)
All Finance Positions - Novotel Singapore Robertson Quay at Fairmont St Andrews Scotland
Singapore, , Singapore -
Full Time

Start Date

Immediate

Expiry Date

10 Sep, 26

Salary

0.0

Posted On

12 Jun, 26

Experience

2 year(s) or above

Remote Job

Yes

Telecommute

Yes

Sponsor Visa

No

Skills

Finance, Accounting, Hospitality Management

Industry

Hospitality

Description
Company Description Join us at Accor, where life pulses with passion!​ As a pioneer in the art of responsible hospitality, the Accor Group gathers more than 45 brands, 5,600 hotels, 10,000 restaurants, and lifestyle destinations in 110 countries. While each brand has its own personality, where you will be able to truly find yourself, they all share a common ambition: to keep innovating and challenging the status-quo.​ By joining us, you will become a Heartist®, because hospitality is, first and foremost, a work of heart.​ You will join a caring environment and a team where you can be all you are. You will be in a supportive place to grow, to fulfil yourself, to discover other professions and to pursue career opportunities, in your hotel or in other hospitality environments, in your country or anywhere in the world!​ You will enjoy exclusive benefits, specific to the sector and beyond, as well as strong recognition for your daily commitment.​ Everything you will do with us, regardless of your profession, will offer a deep sense of meaning, to create lasting, memorable and impactful experiences for your customers, for your colleagues and for the planet. Hospitality is a work of heart,​ Join us and become a Heartist®. Job Description Multiple positions are available in our Sales & Marketing department. Roles & Positions will be assigned based on your experience and expertise. Additional Information What is in it for you: Employee benefit card offering discounted rates at Accor hotels worldwide. Develop your talent through Accor’s learning programs. Opportunity to grow within your property and across the world. Ability to contribute to the community and make a difference through our Corporate Social Responsibility and Environmental, Social and Governance (ESG) activities. Our culture of inclusion welcomes everyone regardless of race, gender and background. Job-Category: Finance Job Type: Permanent
Responsibilities
Manage various finance functions within the hotel to ensure operational efficiency. Roles and specific duties will be assigned based on the candidate's individual experience and expertise.
All Finance Positions - Novotel Singapore Robertson Quay at Fairmont St Andrews Scotland
Singapore, , Singapore - Full Time
Skills Needed
Finance, Accounting, Hospitality Management
Specialization
Candidates should possess relevant experience and expertise in finance. The role requires a commitment to the 'Heartist' culture of hospitality and inclusion.
Experience Required
Minimum 2 year(s)
Finance Operations Team Lead, Chase Travel at JPMC Candidate Experience page
Taguig, Metro Manila, Philippines - Full Time
Skills Needed
Client Billing, Accounts Receivable, Revenue Cycle Management, Team Leadership, Financial Reconciliation, Microsoft Excel, Root Cause Analysis, Collections, Stakeholder Management, Process Improvement, Mentoring, Financial Reporting
Specialization
Requires at least 4 years of experience in client billing or accounts receivable and 1 year of leadership experience. Proficiency in Microsoft Excel and the ability to work a night shift schedule are essential.
Experience Required
Minimum 2 year(s)
Finance & Business Management - Associate at JPMC Candidate Experience page
New York, New York, United States - Full Time
Skills Needed
Strategic Planning, Problem Solving, Communication, Powerpoint, Analytical Skills, Project Management, Risk Management, Interpersonal Skills, Collaboration, Sales Enablement, Client Relationship Management, Ai Productivity Tools
Specialization
Candidates must have a Bachelor's degree in Business or Finance and at least 3 years of relevant experience. Strong analytical, project management, and communication skills are required, with a preference for proficiency in AI productivity tools.
Experience Required
Minimum 2 year(s)
Finance & Business Management - Associate at JPMC Candidate Experience page
New York, New York, United States - Full Time
Skills Needed
Strategic Planning, Problem Solving, Communication, Powerpoint, Analytical Skills, Project Management, Risk Management, Interpersonal Skills, Collaboration, Sales Enablement, Crm Tools, Ai Productivity Tools, Market Research, Client Segmentation, Business Intelligence, Executive Messaging
Specialization
Candidates must have a Bachelor's degree in Business, Finance, or a related field and at least 3 years of relevant experience. Strong analytical, project management, and communication skills are required, with a preference for fluency in AI productivity tools.
Experience Required
Minimum 2 year(s)
Manufacturing Finance Junior Analyst at JTI Liggett LLC FKA Liggett Vector Brands LLC
Mebane, North Carolina, United States - Full Time
Skills Needed
Automation, Budgeting, Forecasting, Variance Analysis, Quantitative Analysis, Financial Modeling, Communication, Organization, Attention To Detail, Cross Functional Collaboration, Ms Office, Ai Tools, Sap
Specialization
A high school diploma is required, while a bachelor's degree in Finance, Economics, or Accounting is preferred. The position is open to recent graduates or early-career professionals with fluency in English and proficiency in MS Office.
Assistant Manager- Finance at Dishman Carbogen Amcis Limited
, , India - Full Time
Skills Needed
Financial Statement Preparation, Consolidated Financial Statements, Monthly Closure, Mis Reporting, Financial Analysis, Ratio Analysis, Receivable Analysis, Payable Analysis, Accounting, Board Presentation, Related Party Disclosure
Specialization
The candidate must be proficient in day-to-day accounting and financial analysis. Experience in managing receivables, payables, and corporate financial reporting is required.
Experience Required
Minimum 2 year(s)
Finance & Business Analyst at HABITAT FOR HUMANITY OF OMAHA
Omaha, Nebraska, United States - Full Time
Skills Needed
Financial Analysis, Financial Modeling, Budgeting, Forecasting, Variance Analysis, Kpi Reporting, Data Visualization, Cash Flow Planning, Business Analytics, Advanced Excel, Erp Systems, Netsuite, Strategic Planning, Problem Solving, Cross Functional Collaboration, Treasury Operations
Specialization
Requires a bachelor's degree in Finance, Accounting, or Business Analytics with 3-6 years of progressive experience in FP&A or related disciplines. Candidates must possess advanced Excel skills and experience with financial modeling and management reporting.
Experience Required
Minimum 2 year(s)
Finance Operations Manager at TradingView
Limassol, Cyprus, Cyprus - Full Time
Skills Needed
Financial Modeling, Cost Analysis, Cash Flow Planning, Ai Automation, Vendor Management, Treasury Analysis, Payment Economics, Fp&A, Commercial Finance, Scenario Analysis, Procurement Roi, Erp Data Analysis, Stakeholder Presentation, English Proficiency, Claude Ai, Excel/Google Sheets
Specialization
Candidates need 5+ years of experience in FP&A or commercial finance with strong financial modeling skills. Practical experience with AI automation tools and a background in fintech or high-growth tech is highly desired.
Experience Required
Minimum 5 year(s)
Finance Manager (Ford OKC) at Cavender Auto Family
Oklahoma City, Oklahoma, United States - Full Time
Skills Needed
Financial Services Sales, F&I Management, Lender Relationship Management, Credit Analysis, Contract Administration, Customer Relationship Management, Sales Forecasting, Insurance Licensing, Communication Skills, Detail Orientation, Quota Achievement, Deal Finalization
Specialization
Candidates must have a High School Diploma/GED, a valid driver's license, and at least 2 years of experience in dealership F&I or auto sales. Ability to pass a background check, drug test, and meet sales quotas is required.
Experience Required
Minimum 2 year(s)
Assistant Manager, Finance at CIMB Cambodia
Phnom Penh, Phnom Penh, Cambodia - Full Time
Skills Needed
General Ledger Management, Balance Sheet Reconciliation, Regulatory Reporting, Ifrs Compliance, Financial Reporting, Tax Compliance, Internal Controls, Payment Processing, Audit Support, Microsoft Excel, Analytical Skills, People Management, Time Management, Problem Solving, Interpersonal Communication, Risk Management
Specialization
Candidates must have a bachelor's degree in Accounting or Finance with 4-5 years of relevant experience, preferably in the banking sector. Proficiency in IFRS, Cambodian tax regulations, and advanced Microsoft Excel skills are required.
Experience Required
Minimum 2 year(s)
Automotive Finance Manager at Kia of Fishers
Urbana, Illinois, United States - Full Time
Skills Needed
Credit Decision Making, Financial Product Sales, Customer Relationship Management, Compliance, Consultative Selling, Administrative Processing, Interpersonal Communication, Organizational Skills
Specialization
Candidates must have a high school diploma, a valid driver's license, and the ability to pass a background check. Prior experience in automotive sales or Finance and Insurance (F&I) is preferred.
Experience Required
Minimum 2 year(s)
Adviseur Finance & Control at Woningbelang
Valkenswaard, North Brabant, Netherlands - Full Time
Skills Needed
Financial Reporting, Planning & Control, Financial Policy Development, Taxation, Subsidy Management, Scenario Analysis, Internal Control, Risk Management, Rpa, Ai Implementation, Process Automation, Analytical Skills, Communication Skills, Coordination, Business Economics
Specialization
Requires a bachelor's or master's degree in Business Economics, Accountancy, Controlling, or Tax. Candidates should possess a proactive, solution-oriented mindset with an affinity for financial process automation.
Experience Required
Minimum 5 year(s)
Automotive Finance Manager at Lexus of Maplewood
Maplewood, Minnesota, United States - Full Time
Skills Needed
Automotive Finance Management, Automotive Sales, Deal Structuring, Consultative Selling, Regulatory Compliance, Customer Experience, Multitasking, Communication Skills, Interpersonal Skills, Organizational Skills
Specialization
Requires a high school diploma and at least 2 years of experience in automotive finance management and 2-3 years in automotive sales. Candidates must possess a valid driver's license and the ability to pass a background check.
Experience Required
Minimum 2 year(s)
Finance Head of Department at Radisson Hotel Group
Pernem, Goa, India - Full Time
Skills Needed
Financial Acumen, Strategic Mindset, Fiscal Management, Cash Flow Optimization, Internal Controls, Budgeting, Financial Guidance, Leadership, Problem Solving, Hospitality Management
Specialization
Candidates must have proven experience in accounting with strong problem-solving and leadership capabilities. A passion for the hospitality industry and the ability to provide creative financial recommendations are essential.
Experience Required
Minimum 5 year(s)
Finance Head of Department at Radisson Hotel Group
, Goa, India - Full Time
Skills Needed
Financial Acumen, Strategic Mindset, Fiscal Management, Cash Flow Optimization, Internal Controls, Budgeting, Financial Guidance, Leadership, Problem Solving, Hospitality Management
Specialization
Candidates must have proven experience in accounting with strong problem-solving and leadership capabilities. A passion for the hospitality industry and the ability to provide creative financial recommendations are essential.
Experience Required
Minimum 5 year(s)
Reentry Finance Specialist at The Transition House Inc.
Jacksonville, Florida, United States - Full Time
Skills Needed
Bookkeeping, Financial Reconciliation, Billing, Transaction Processing, Microsoft Excel, Data Entry, Documentation, Trust Account Management, Internal Controls, Financial Reporting
Specialization
Requires a high school diploma and at least 2 years of experience in bookkeeping, reconciliation, or billing. Proficiency in Excel and strong organizational habits are essential, with a degree in accounting or finance preferred.
Experience Required
Minimum 2 year(s)
Automotive Finance Manager at Swickard Edmonds LLC
Seattle, Washington, United States - Full Time
Skills Needed
Finance And Insurance (F&I), Deal Structuring, Menu Selling, Compliance Management, Lender Relationship Management, Customer Service, Regulatory Knowledge, Sales Coordination, Contract Funding, Hospitality Mindset
Specialization
Requires at least 2 years of Finance Manager experience in a franchised dealership, preferably with luxury or import brands. Candidates must have deep knowledge of compliance standards (Reg Z, TILA, FCRA) and possess or be able to obtain an active state F&I license.
Experience Required
Minimum 2 year(s)
FINANCE- Financial Analyst at Sherwin-Williams
Ciudad de México, , Mexico - Full Time
Skills Needed
Fixed Assets, General Accounting, Accounts Reconciliations, Accounting Principles, Microsoft Office, Erp Systems, Analytical Skills, Communication Skills, Problem Solving, Leadership
Specialization
Requires a bachelor's degree in Accounting or Business Administration and at least 2 years of relevant finance experience. Proficiency in English and experience with ERP systems like Oracle or SAP are essential.
Experience Required
Minimum 2 year(s)
Full Stack Finance Builder at Fleek
London, England, United Kingdom - Full Time
Skills Needed
Financial Automation, Systems Integration, Ledger Management, Chart Of Accounts, Product Management, Data Analysis, Software Development, Accounting Logic, Internal Tooling, Cross Functional Collaboration, Ai Automation, Fintech
Specialization
Requires strong technical building ability and experience creating integrations or internal tools that connect operational workflows to finance. Must possess a blend of product acumen and finance literacy, specifically regarding ledgers and accounting entries.
Experience Required
Minimum 2 year(s)
Finance Operations Manager at ZHA
London, England, United Kingdom - Full Time
Skills Needed
Payroll Coordination, Treasury Management, Vat Compliance, Financial Controls, Outsourced Provider Management, Uk Employment Tax, P11d, Banking Platforms, International Compliance, Stakeholder Communication, Line Management, Financial Reporting, Kyc, Process Improvement, Multi Entity Finance, Regulatory Compliance
Specialization
Requires a part-qualified or qualified accountant (ACCA, CIMA, ACA) with deep operational finance experience in payroll and treasury. Must demonstrate the ability to explain complex financial logic and manage junior team members.
Experience Required
Minimum 5 year(s)