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Accounting Jobs overseas

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Buchhalter:in (m/w/d) - Teilzeit at Yes Investmedia GmbH
Bonn, North Rhine-Westphalia, Germany - Full Time
Skills Needed
Accounting, Datev Unternehmen Online, Accounts Payable, Accounts Receivable, Payroll Administration, Liquidity Monitoring, Payment Transactions, Process Digitalization, German, English
Specialization
Requires a degree or vocational training in accounting, finance, or controlling with initial professional experience. Proficiency in DATEV Unternehmen online and strong skills in German and English are essential.
Experience Required
Minimum 2 year(s)
Assistant Relationship Manager at Westpac Group
Sydney, New South Wales, Australia - Full Time
Skills Needed
Financial Insight, Deal Structuring, Credit Analysis, Risk Analysis, Relationship Management, Communication, Accounting, Finance
Specialization
Requires a background in Accounting, Finance, or Commerce, with a CPA or CA qualification or progress toward one. Candidates must have experience with complex lending structures and strong risk analysis skills.
Experience Required
Minimum 2 year(s)
Accountant 3, Asset Owner Solutions at IQ-EQ
Pasig, Metro Manila, Philippines - Full Time
Skills Needed
Accounting, Financial Reporting, Reconciliation, Nav Review, General Ledger, Excel, Pivot Tables, Financial Statements, Bank Debt Activity, Fund Expense Reporting, Communication, Investran, Enfusion
Specialization
Candidates must hold a university degree in accountancy or a business-related field with at least 2 years of relevant accounting experience. Proficiency in Excel and experience with accounting software are required, along with effective communication skills.
Experience Required
Minimum 2 year(s)
Aushilfe (m/w/d) Administration und Buchhaltung - Minijob-Basis at Allane Services GmbH & Co. KG
Rostock, Mecklenburg-Vorpommern, Germany - Full Time
Skills Needed
Administration, Accounting, Invoice Processing, Dunning Process, Data Adjustment, Ms Office, Excel, German Fluency
Specialization
Candidates must have basic office experience, be motivated, and possess good basic knowledge of MS Office and Excel. Fluency in German is required for this minijob position.
Wealth and Trust Associate at Extraco Banks
Waco, Texas, United States - Full Time
Skills Needed
Trust Administration, Investment Knowledge, Client Relationship Management, Data Analysis, Ms Word, Ms Excel, Ms Powerpoint, Accounting, Financial Analysis, Document Workflow Management, Regulatory Compliance, Written Communication, Verbal Communication, Problem Solving, Multi Tasking, Organizational Skills
Specialization
Requires 3 years of trust or banking experience with a minimum of a high school diploma. Candidates must be proficient in MS Office and possess strong accounting and communication skills.
Experience Required
Minimum 2 year(s)
Senior Financial Regulations Reporting Analyst at Williams Racing
Grove, England, United Kingdom - Full Time
Skills Needed
Financial Reporting, Regulatory Compliance, Cost Cap Management, Financial Auditing, Data Analysis, Excel, Financial Forecasting, Budget Preparation, Frs 102, Uk Gaap, Accounting, Technical Writing
Specialization
Requires a professional accounting qualification (ACA, ACCA, or CIMA) and experience in regulatory reporting or complex rule-based environments. Proficiency in analyzing large datasets and managing tight deadlines is essential.
Experience Required
Minimum 5 year(s)
Sr. Financial Analyst, Universal Pictures International at NBCUniversal
Universal City, California, United States - Full Time
Skills Needed
Financial Analysis, Budgeting, Forecasting, Variance Analysis, Excel, Accounting, Headcount Reporting, Sap, Business Warehouse, Problem Solving, Communication Skills, Reporting
Specialization
Requires a Bachelor's degree in Accounting, Finance, or Economics with at least 2 years of professional experience. Proficiency in Excel and financial analytical skills are essential, with SAP knowledge being a significant advantage.
Experience Required
Minimum 2 year(s)
Permit and Inspection Technician at Richmond Hill
Richmond Hill, Georgia, United States - Full Time
Skills Needed
Customer Service, Permitting, Building Inspections, Gis Technology, Clerical Support, Code Compliance, Record Keeping, Administrative Reporting, Plan Review, Accounting, Office Management, Notarization
Specialization
Requires a high school education and one to two years of experience in a similar role or apprenticeship. Candidates must be able to obtain ICC Permit Technician Certification within twelve months of employment.
Billing Clerk – $52K–$62K | Full-Time | Paid Training at LARSON MOTORS INC
Fife, Washington, United States - Full Time
Skills Needed
Billing, Accounting, Data Entry, Attention To Detail, Multitasking, Customer Service, Mathematical Aptitude, Written Communication, Verbal Communication, Organization, Tekion, Accounting Software
Specialization
Requires a High School Diploma or GED and the ability to pass background and drug screenings. While no dealership experience is required, one year of automotive billing and familiarity with accounting software is preferred.
Accounts Payable Analyst at INTEGRIS Health
, Oklahoma, United States - Full Time
Skills Needed
Accounts Payable, Data Entry, Accounting, Microsoft Office, Peoplesoft, English Communication
Specialization
Candidates should have an associate's degree in business or one year of experience in data entry or accounting. Proficiency in Microsoft Office and PeopleSoft is preferred.
Assistant Controller at Innoviz Technologies
עיריית הוד השרוו -מחלקת הרווחה והשירותים החברתיים, Center District, Israel - Full Time
Skills Needed
Financial Reporting, Us Gaap, Sec Reporting, Month End Closing, Consolidated Financial Reports, Financial Systems, Accounting, Finance, Cpa, Priority Erp, Hi Tech Industry Knowledge
Specialization
Candidates must be a Certified Public Accountant (CPA) with experience at a big accounting firm and strong knowledge of US GAAP and SEC reporting. Proficiency in English and the ability to work in a fast-paced, high-pressure environment are mandatory.
Experience Required
Minimum 5 year(s)
General Manager at GEN HOTELS
Indianapolis, Indiana, United States - Full Time
Skills Needed
Leadership, Revenue Management, Gop Performance, Staff Recruitment, Staff Training, Guest Satisfaction, Brand Standards Compliance, Budget Management, Sales Strategy, Marketing Strategy, Accounting, Accounts Receivable, Accounts Payable, Payroll Management, Project Management, Forecasting
Specialization
The ideal candidate must possess proven hotel leadership experience and the ability to lead sales efforts effectively. Strong leadership skills, a commitment to team and guest support, and the willingness to work hands-on are required.
Experience Required
Minimum 5 year(s)
Director of Finance at Accor
Hamburg, , Germany - Full Time
Skills Needed
Financial Management, Accounting, Statutory Accounts, P&L Management, Cash Management, Budgeting, Forecasting, Strategic Planning, Management Reporting, Compliance, Team Leadership, Performance Measurement
Specialization
Requires over 5 years of hotel finance experience with strong knowledge of German financial and legal requirements. A qualified accountant certification is considered an advantage.
Experience Required
Minimum 5 year(s)
Business Office Coordinator at Holbrook Life Management- Woods
Sugar Hill, Georgia, United States - Full Time
Skills Needed
Accounting, Administrative Support, Human Resources, General Ledger Systems, Payroll Systems, Excel, Word, Outlook, Communication Skills, Customer Service, Problem Solving, Office Management, Compliance, Record Keeping
Specialization
Candidates must have at least 2 years of related experience, preferably in an office or hospitality setting. Proficiency in computer software, including general ledger and payroll systems, along with excellent communication skills is required.
Experience Required
Minimum 2 year(s)
New Zealand: Senior Local Unit Analyst at The Church of Jesus Christ of Latter-day Saints
, , New Zealand - Full Time
Skills Needed
Financial Analysis, Record Keeping, Accounting, Data Analysis, Reporting, Training, Interpersonal Communication, Church Governance, English Fluency, Computer Literacy
Specialization
Requires a Bachelor's degree in Business or Finance, a professional certification (CPA/CMA) or postgraduate degree, and at least eight years of professional experience. Must have extensive knowledge of Church financial policies and the legal right to work in New Zealand.
Experience Required
Minimum 10 year(s)
CAGE CASHIER at Chukchansi Gold Resort & Casino
Coarsegold, California, United States - Full Time
Skills Needed
Cash Handling, Guest Service, Accounting, Analytical Skills, Communication, Organizational Skills, Computer Literacy, Currency Exchange, Bank Balancing, Transaction Processing
Specialization
Requires a high school diploma or GED and six months to one year of prior cash handling experience. Candidates should be numbers-oriented with strong communication and organizational skills.
Kaufmännische Mitarbeiter/in mit Schwerpunkt Buchhaltung (m/w/d) at Invest4Kids
Kiel, Schleswig-Holstein, Germany - Full Time
Skills Needed
Accounting, Bookkeeping, Invoice Processing, Document Management, Data Maintenance, Administrative Organization, Communication, Attention To Detail, Reliability
Specialization
Candidates should have professional experience in a commercial or back-office role with a strong command of numbers. Key requirements include a precise way of working, organizational talent, and the ability to work independently.
Fund Services Reconciliations, Senior Associate at State Street Corporation - United States
Coimbatore, tamil nadu, India - Full Time
Skills Needed
Reconciliation, Accounting, Financial Instruments, Analytical Skills, Problem Solving, Stakeholder Management, Risk Control, Exception Handling, Ibor Accounting, Tmv Validation, Automation, Process Improvement, Financial Markets, Investment Operations, Attention To Detail
Specialization
Candidates must hold a bachelor's degree in Finance, Accounting, or a related field and possess 3–6 years of experience in middle office or fund accounting roles. Strong knowledge of financial instruments and proficiency in reconciliation tools are essential for this position.
Experience Required
Minimum 5 year(s)
Kaufmännischer Mitarbeiter (m/w/d) at medermis clinics
Mönchengladbach, North Rhine-Westphalia, Germany - Full Time
Skills Needed
Commercial Administration, Billing, Accounting, Controlling, Personnel Administration, Ms Office, Digital Administration Systems, Patient Service, Quality Management, Process Coordination
Specialization
Requires a completed commercial vocational training or equivalent qualification, ideally with experience in the healthcare sector. Candidates should be organized, team-oriented, and proficient in MS Office and digital administration systems.
Backoffice Assistant (m/w/d) at Allegiance Medical, Inc.
Mönchengladbach, North Rhine-Westphalia, Germany - Full Time
Skills Needed
Office Management, Human Resources Administration, Accounting, German Language, English Language, Ms Office, Recruiting, Onboarding, Invoice Verification, Document Management, Organization, Communication, Mandarin Chinese
Specialization
Candidates should have a completed commercial training or equivalent qualification and professional experience in back office, HR, or finance. Fluency in German and English is required, while knowledge of Mandarin Chinese is highly desirable.
Experience Required
Minimum 2 year(s)
Buchhalter:in (m/w/d) - Teilzeit at Yes Investmedia GmbH
Bonn, North Rhine-Westphalia, Germany -
Full Time

Start Date

Immediate

Expiry Date

16 Aug, 26

Salary

0.0

Posted On

18 May, 26

Experience

2 year(s) or above

Remote Job

Yes

Telecommute

Yes

Sponsor Visa

No

Skills

Accounting, DATEV Unternehmen online, Accounts Payable, Accounts Receivable, Payroll Administration, Liquidity Monitoring, Payment Transactions, Process Digitalization, German, English

Industry

Financial Services

Description
ÜBER UNS YES ist digitaler Partner und Wachstumsmotor für die Fachverlagsbranche. Mit Schwerpunkt auf den Bereichen Börse, Immobilien und Gesundheit entwickeln wir leistungsstarke E-Mail-Marketing-Strategien für anspruchsvolle Zielgruppen. Unser Ziel: nachhaltiges Wachstum und messbare Erfolge für unsere Auftraggeber. Seit fast 15 Jahren verbinden wir die Dynamik eines Start-ups mit der Stabilität eines etablierten Unternehmens. Wir arbeiten wachstumsorientiert, lösungsstark und mit echter Leidenschaft für digitale Geschäftsmodelle. Für unser Team suchen wir ab sofort Unterstützung im Bereich Buchhaltung & Administration in Teilzeit (15–25 Stunden/Woche). Du arbeitest strukturiert, zuverlässig und behältst auch im operativen Tagesgeschäft den Überblick? Dann bewirb dich jetzt als DEINE ROLLE Verarbeitung von Eingangsrechnungen inkl. Kontierung Erstellung und Verwaltung von Ausgangsrechnungen Unterstützung in der Personaladministration und vorbereitenden Lohnabrechnung Verwaltung von Kunden- und Lieferantenverträgen Liquiditätsüberwachung und Zahlungsverkehr Einkauf und Bestellung von Dienstleistungen und Produkten Optimierung und Digitalisierung kaufmännischer Prozesse mit DATEV Unternehmen online und weiteren Tools DAS BRINGST DU MIT Ausbildung oder Studium im Bereich Buchhaltung, Rechnungswesen, Finance oder Controlling Erste Berufserfahrung in Buchhaltung, Accounting oder Administration Sicherer Umgang mit DATEV Unternehmen online Strukturierte, selbstständige und zuverlässige Arbeitsweise Interesse an digitalen Prozessen und Automatisierung Sehr gute Deutschkenntnisse sowie gute Englischkenntnisse WAS DICH ERWARTET Flexible Arbeitszeiten für eine gute Work‑Life‑Balance Eine faire und attraktive Vergütung Flache Hierarchien, ein respektvolles Miteinander und echtes Team‑Gefühl Kreativen Freiraum – bring deine Ideen ein, entwickle mit uns Neues Spannende Mitarbeiterevents & Workshops: wir reflektieren gemeinsam, feiern Erfolge und planen die Zukunft (z. B. Retreats im Ausland) Ein solides, inhabergeführtes Unternehmen mit Start‑up‑Spirit – Sicherheit und Wachstum inklusive Teamkultur mit Präsenz: Wir schätzen den persönlichen Austausch vor Ort – daher ist Präsenz im Büro Teil unseres Arbeitsalltags. Remote-Arbeit ist nach Absprache möglich JETZT BEWERBEN Klingt nach deinem nächsten Karriereschritt? Dann bewirb dich jetzt als Buchhalter:in (m/w/d) und werde Teil unseres Teams!
Responsibilities
Responsible for processing incoming and outgoing invoices, liquidity monitoring, and payment transactions. The role also involves supporting payroll administration and optimizing commercial processes using DATEV.
Buchhalter:in (m/w/d) - Teilzeit at Yes Investmedia GmbH
Bonn, North Rhine-Westphalia, Germany - Full Time
Skills Needed
Accounting, Datev Unternehmen Online, Accounts Payable, Accounts Receivable, Payroll Administration, Liquidity Monitoring, Payment Transactions, Process Digitalization, German, English
Specialization
Requires a degree or vocational training in accounting, finance, or controlling with initial professional experience. Proficiency in DATEV Unternehmen online and strong skills in German and English are essential.
Experience Required
Minimum 2 year(s)
Assistant Relationship Manager at Westpac Group
Sydney, New South Wales, Australia - Full Time
Skills Needed
Financial Insight, Deal Structuring, Credit Analysis, Risk Analysis, Relationship Management, Communication, Accounting, Finance
Specialization
Requires a background in Accounting, Finance, or Commerce, with a CPA or CA qualification or progress toward one. Candidates must have experience with complex lending structures and strong risk analysis skills.
Experience Required
Minimum 2 year(s)
Accountant 3, Asset Owner Solutions at IQ-EQ
Pasig, Metro Manila, Philippines - Full Time
Skills Needed
Accounting, Financial Reporting, Reconciliation, Nav Review, General Ledger, Excel, Pivot Tables, Financial Statements, Bank Debt Activity, Fund Expense Reporting, Communication, Investran, Enfusion
Specialization
Candidates must hold a university degree in accountancy or a business-related field with at least 2 years of relevant accounting experience. Proficiency in Excel and experience with accounting software are required, along with effective communication skills.
Experience Required
Minimum 2 year(s)
Aushilfe (m/w/d) Administration und Buchhaltung - Minijob-Basis at Allane Services GmbH & Co. KG
Rostock, Mecklenburg-Vorpommern, Germany - Full Time
Skills Needed
Administration, Accounting, Invoice Processing, Dunning Process, Data Adjustment, Ms Office, Excel, German Fluency
Specialization
Candidates must have basic office experience, be motivated, and possess good basic knowledge of MS Office and Excel. Fluency in German is required for this minijob position.
Wealth and Trust Associate at Extraco Banks
Waco, Texas, United States - Full Time
Skills Needed
Trust Administration, Investment Knowledge, Client Relationship Management, Data Analysis, Ms Word, Ms Excel, Ms Powerpoint, Accounting, Financial Analysis, Document Workflow Management, Regulatory Compliance, Written Communication, Verbal Communication, Problem Solving, Multi Tasking, Organizational Skills
Specialization
Requires 3 years of trust or banking experience with a minimum of a high school diploma. Candidates must be proficient in MS Office and possess strong accounting and communication skills.
Experience Required
Minimum 2 year(s)
Senior Financial Regulations Reporting Analyst at Williams Racing
Grove, England, United Kingdom - Full Time
Skills Needed
Financial Reporting, Regulatory Compliance, Cost Cap Management, Financial Auditing, Data Analysis, Excel, Financial Forecasting, Budget Preparation, Frs 102, Uk Gaap, Accounting, Technical Writing
Specialization
Requires a professional accounting qualification (ACA, ACCA, or CIMA) and experience in regulatory reporting or complex rule-based environments. Proficiency in analyzing large datasets and managing tight deadlines is essential.
Experience Required
Minimum 5 year(s)
Sr. Financial Analyst, Universal Pictures International at NBCUniversal
Universal City, California, United States - Full Time
Skills Needed
Financial Analysis, Budgeting, Forecasting, Variance Analysis, Excel, Accounting, Headcount Reporting, Sap, Business Warehouse, Problem Solving, Communication Skills, Reporting
Specialization
Requires a Bachelor's degree in Accounting, Finance, or Economics with at least 2 years of professional experience. Proficiency in Excel and financial analytical skills are essential, with SAP knowledge being a significant advantage.
Experience Required
Minimum 2 year(s)
Permit and Inspection Technician at Richmond Hill
Richmond Hill, Georgia, United States - Full Time
Skills Needed
Customer Service, Permitting, Building Inspections, Gis Technology, Clerical Support, Code Compliance, Record Keeping, Administrative Reporting, Plan Review, Accounting, Office Management, Notarization
Specialization
Requires a high school education and one to two years of experience in a similar role or apprenticeship. Candidates must be able to obtain ICC Permit Technician Certification within twelve months of employment.
Billing Clerk – $52K–$62K | Full-Time | Paid Training at LARSON MOTORS INC
Fife, Washington, United States - Full Time
Skills Needed
Billing, Accounting, Data Entry, Attention To Detail, Multitasking, Customer Service, Mathematical Aptitude, Written Communication, Verbal Communication, Organization, Tekion, Accounting Software
Specialization
Requires a High School Diploma or GED and the ability to pass background and drug screenings. While no dealership experience is required, one year of automotive billing and familiarity with accounting software is preferred.
Accounts Payable Analyst at INTEGRIS Health
, Oklahoma, United States - Full Time
Skills Needed
Accounts Payable, Data Entry, Accounting, Microsoft Office, Peoplesoft, English Communication
Specialization
Candidates should have an associate's degree in business or one year of experience in data entry or accounting. Proficiency in Microsoft Office and PeopleSoft is preferred.
Assistant Controller at Innoviz Technologies
עיריית הוד השרוו -מחלקת הרווחה והשירותים החברתיים, Center District, Israel - Full Time
Skills Needed
Financial Reporting, Us Gaap, Sec Reporting, Month End Closing, Consolidated Financial Reports, Financial Systems, Accounting, Finance, Cpa, Priority Erp, Hi Tech Industry Knowledge
Specialization
Candidates must be a Certified Public Accountant (CPA) with experience at a big accounting firm and strong knowledge of US GAAP and SEC reporting. Proficiency in English and the ability to work in a fast-paced, high-pressure environment are mandatory.
Experience Required
Minimum 5 year(s)
General Manager at GEN HOTELS
Indianapolis, Indiana, United States - Full Time
Skills Needed
Leadership, Revenue Management, Gop Performance, Staff Recruitment, Staff Training, Guest Satisfaction, Brand Standards Compliance, Budget Management, Sales Strategy, Marketing Strategy, Accounting, Accounts Receivable, Accounts Payable, Payroll Management, Project Management, Forecasting
Specialization
The ideal candidate must possess proven hotel leadership experience and the ability to lead sales efforts effectively. Strong leadership skills, a commitment to team and guest support, and the willingness to work hands-on are required.
Experience Required
Minimum 5 year(s)
Director of Finance at Accor
Hamburg, , Germany - Full Time
Skills Needed
Financial Management, Accounting, Statutory Accounts, P&L Management, Cash Management, Budgeting, Forecasting, Strategic Planning, Management Reporting, Compliance, Team Leadership, Performance Measurement
Specialization
Requires over 5 years of hotel finance experience with strong knowledge of German financial and legal requirements. A qualified accountant certification is considered an advantage.
Experience Required
Minimum 5 year(s)
Business Office Coordinator at Holbrook Life Management- Woods
Sugar Hill, Georgia, United States - Full Time
Skills Needed
Accounting, Administrative Support, Human Resources, General Ledger Systems, Payroll Systems, Excel, Word, Outlook, Communication Skills, Customer Service, Problem Solving, Office Management, Compliance, Record Keeping
Specialization
Candidates must have at least 2 years of related experience, preferably in an office or hospitality setting. Proficiency in computer software, including general ledger and payroll systems, along with excellent communication skills is required.
Experience Required
Minimum 2 year(s)
New Zealand: Senior Local Unit Analyst at The Church of Jesus Christ of Latter-day Saints
, , New Zealand - Full Time
Skills Needed
Financial Analysis, Record Keeping, Accounting, Data Analysis, Reporting, Training, Interpersonal Communication, Church Governance, English Fluency, Computer Literacy
Specialization
Requires a Bachelor's degree in Business or Finance, a professional certification (CPA/CMA) or postgraduate degree, and at least eight years of professional experience. Must have extensive knowledge of Church financial policies and the legal right to work in New Zealand.
Experience Required
Minimum 10 year(s)
CAGE CASHIER at Chukchansi Gold Resort & Casino
Coarsegold, California, United States - Full Time
Skills Needed
Cash Handling, Guest Service, Accounting, Analytical Skills, Communication, Organizational Skills, Computer Literacy, Currency Exchange, Bank Balancing, Transaction Processing
Specialization
Requires a high school diploma or GED and six months to one year of prior cash handling experience. Candidates should be numbers-oriented with strong communication and organizational skills.
Kaufmännische Mitarbeiter/in mit Schwerpunkt Buchhaltung (m/w/d) at Invest4Kids
Kiel, Schleswig-Holstein, Germany - Full Time
Skills Needed
Accounting, Bookkeeping, Invoice Processing, Document Management, Data Maintenance, Administrative Organization, Communication, Attention To Detail, Reliability
Specialization
Candidates should have professional experience in a commercial or back-office role with a strong command of numbers. Key requirements include a precise way of working, organizational talent, and the ability to work independently.
Fund Services Reconciliations, Senior Associate at State Street Corporation - United States
Coimbatore, tamil nadu, India - Full Time
Skills Needed
Reconciliation, Accounting, Financial Instruments, Analytical Skills, Problem Solving, Stakeholder Management, Risk Control, Exception Handling, Ibor Accounting, Tmv Validation, Automation, Process Improvement, Financial Markets, Investment Operations, Attention To Detail
Specialization
Candidates must hold a bachelor's degree in Finance, Accounting, or a related field and possess 3–6 years of experience in middle office or fund accounting roles. Strong knowledge of financial instruments and proficiency in reconciliation tools are essential for this position.
Experience Required
Minimum 5 year(s)
Kaufmännischer Mitarbeiter (m/w/d) at medermis clinics
Mönchengladbach, North Rhine-Westphalia, Germany - Full Time
Skills Needed
Commercial Administration, Billing, Accounting, Controlling, Personnel Administration, Ms Office, Digital Administration Systems, Patient Service, Quality Management, Process Coordination
Specialization
Requires a completed commercial vocational training or equivalent qualification, ideally with experience in the healthcare sector. Candidates should be organized, team-oriented, and proficient in MS Office and digital administration systems.
Backoffice Assistant (m/w/d) at Allegiance Medical, Inc.
Mönchengladbach, North Rhine-Westphalia, Germany - Full Time
Skills Needed
Office Management, Human Resources Administration, Accounting, German Language, English Language, Ms Office, Recruiting, Onboarding, Invoice Verification, Document Management, Organization, Communication, Mandarin Chinese
Specialization
Candidates should have a completed commercial training or equivalent qualification and professional experience in back office, HR, or finance. Fluency in German and English is required, while knowledge of Mandarin Chinese is highly desirable.
Experience Required
Minimum 2 year(s)