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Accountant / Auditor at Jobs for Humanity
Doha, , Qatar - Full Time
Skills Needed
Accounting, Auditing, Financial Reporting, Analytical Skills, Attention To Detail, Organizational Skills, Time Management, Communication Skills, Financial Analysis, Internal Controls, Tax Compliance, Excel Skills, Multicultural Environment, Risk Assessment, Budgeting, Forecasting
Specialization
Candidates should have a Bachelor's or Master's degree in Accounting or Finance and a professional certification such as CPA or ACCA. A minimum of 7 years of experience in accounting or auditing roles is required, along with strong knowledge of international accounting standards.
Experience Required
Minimum 5 year(s)
Sr. Accountant at Great Floors LLC
Mendota Heights, Minnesota, United States - Full Time
Skills Needed
Accounting, Finance, U.S. Gaap, Analytical Skills, Attention To Detail, Communication Skills, Collaboration Skills, Erp Systems, General Ledger Maintenance, Journal Entries, Financial Statements, Balance Sheet Reconciliations, Accounts Payable, Accounts Receivable, Labor Allocations, Overhead Allocations
Specialization
Candidates must have a bachelor's degree in Accounting or Finance and 3-6 years of progressive accounting experience, preferably in construction or manufacturing. A solid understanding of U.S. GAAP and strong analytical skills are essential.
Experience Required
Minimum 2 year(s)
Finance Accountant | Mon - Fri | Melbourne Support Centre at Sodexo Canada Ltd
Melbourne, Victoria, Australia - Full Time
Skills Needed
Accounting, Financial Reporting, Tax Compliance, Intercompany Transactions, General Ledger, Microsoft Dynamics, Ifrs, Income Tax Legislation, Microsoft Office Suite, Payroll Management, Auditing, Process Improvement, Stakeholder Management, Balance Sheet Reconciliation, Month End Reporting, Cost Accounting
Specialization
Candidates should have at least 5 years of relevant accounting experience and a bachelor's degree in accounting. Working towards CA/CPA qualification is desirable, along with experience in IFRS and income tax legislation.
Experience Required
Minimum 5 year(s)
Staff Accountant at ALPHA KAPPA ALPHA EDUCATIONAL ADVANCEMENT FOUNDATION
Chicago, Illinois, United States - Full Time
Skills Needed
Accounting, Finance, Critical Thinking, Organizational Skills, Microsoft Office, Excel, Word, Blackbaud's Financial Edge, Raiser's Edge, Bank Reconciliation, Financial Statements, General Ledger, Investment Schedules, Teamwork, Professionalism, Initiative
Specialization
A bachelor's degree in business administration, accounting, or finance is required. Proficiency in Microsoft Office and experience with Blackbaud's Financial Edge and Raiser’s Edge are also necessary.
Experience Required
Minimum 2 year(s)
Financial Planning and Analysis Analyst | Day 1 HMO at IQ-EQ
Pasig, Metro Manila, Philippines - Full Time
Skills Needed
Financial Planning, Analysis, Excel, Financial Modelling, Power Bi, Workday, Netsuite, Accounting, Data Management, Reporting, Budgeting, Forecasting, Project Support, Multi Currency, Communication, Teamwork
Specialization
Candidates should be qualified accountants with strong accounting capabilities and experience in financial modeling. Proficiency in Excel and familiarity with reporting tools like Power BI and Workday is essential.
Experience Required
Minimum 2 year(s)
Assistant Community Manager at Stonemark Management LLC
Atlanta, Georgia, United States - Full Time
Skills Needed
People Skills, Team Player, Communication Skills, Time Management, Bookkeeping, Business Math, Accounting, Management, Marketing, Computer Literacy, Office Equipment Usage
Specialization
Candidates should have an associate's degree or equivalent experience, with one to three years in related fields such as payables/receivables. Strong communication skills and the ability to manage time and set priorities are essential.
Experience Required
Minimum 2 year(s)
Comptable fournisseurs H/F - CDD 4 mois at Hana Group
Levallois-Perret, Ile-de-France, France - Full Time
Skills Needed
Accounting, Accounts Payable, Financial Transactions, Reconciliation, Supplier Relations, Erp Systems, Edi Processes, Microsoft Office, Teamwork, Communication, Problem Solving, Process Improvement, Autonomy, Compliance, Analytical Skills, Time Management
Specialization
Candidates should hold a diploma in accounting (BTS or DCG) and have at least 2 years of relevant experience. Proficiency in English is a plus, along with strong organizational skills and a commitment to meeting deadlines.
Experience Required
Minimum 2 year(s)
2027 Tax Intern - Holland at Hungerford
Holland, Michigan, United States - Full Time
Skills Needed
Tax Returns, Microsoft Excel, Microsoft Word, Trial Balances, Working Papers, Depreciation Schedules, Accounting, Aicpa Regulations
Specialization
Candidates must be undergraduate or graduate students studying accounting or a related field with a preferred GPA of 3.0. The position is open to non-traditional students and alumni as well.
Comptable Gérance H/F at EVORIEL
Lyon, Auvergne-Rhône-Alpes, France - Full Time
Skills Needed
Accounting, Client Relationship, Tax Declaration, Financial Reporting, Bank Reconciliation, Service Orientation, Attention To Detail, Communication
Specialization
Candidates should have a BAC+2 in Accounting Management and 2 to 3 years of experience in a similar role. They should be recognized for their rigor, relational ease, and customer service orientation.
Experience Required
Minimum 2 year(s)
Finance and Grants Officer at FHI 360
Port Moresby, National Capital District, Papua New Guinea - Full Time
Skills Needed
Financial Management, Budget Development, Training, Monitoring, Compliance, Communication, Team Player, Accounting, Procurement, Payroll Preparation, Cash Flow Management, Document Filing, Inventory Management, Petty Cash Control, Audit Support
Specialization
Candidates should have a diploma in commerce or a related field with at least 3 years of experience in financial management. Prior experience with NGOs and donor agencies is highly regarded.
Experience Required
Minimum 2 year(s)
Revenue Recognition Accountant at CVRx
Brooklyn Park, Minnesota, United States - Full Time
Skills Needed
Revenue Recognition, Accounts Receivable, Salesforce Crm, Microsoft Office 365, Excel, Communication Skills, Customer Service, Flexibility, Adaptability, Accounting, Audit Assistance, Journal Entries, General Ledger Reconciliation, Medical Device Industry, Fasb 606, Qad
Specialization
Candidates should have a B.A. in Finance or Accounting and a minimum of 1 year of relevant experience. Proficiency in Microsoft Office 365, particularly Excel, and excellent communication skills are essential.
Financial Planning and Analysis Analyst | Hybrid at IQ-EQ
Pasig, Metro Manila, Philippines - Full Time
Skills Needed
Financial Planning, Analysis, Excel, Financial Modelling, Power Bi, Workday, Netsuite, Accounting, Data Management, Reporting, Budgeting, Forecasting, Project Support, Multi Currency, Communication, Teamwork
Specialization
Candidates should be qualified accountants with strong accounting capabilities and post-qualification experience in industry preferred. Proficiency in Excel and financial modeling, along with experience in reporting tools, is essential.
Experience Required
Minimum 2 year(s)
Collaborateur Comptable Confirmé F/H at Rydge
Graulhet, Occitania, France - Full Time
Skills Needed
Financial Statements, Tax Compliance, Data Analysis, Client Management, Accounting, Finance, Fiscality, Dashboard Creation, Recommendations, Problem Detection, Team Collaboration, Digital Solutions, Autonomy, Initiative, Communication, Analytical Skills
Specialization
Candidates should have a BAC+4/5 in accounting and at least 3 years of experience in a similar role within a firm. A strong analytical ability and good interpersonal skills are essential for this position.
Experience Required
Minimum 2 year(s)
Finance Service Representative at CATALIS HOLDCO INC
Tallahassee, Florida, United States - Full Time
Skills Needed
Accounting, Customer Service, Financial Transactions, Attention To Detail, Time Management, Multitasking, Math Skills, Communication Skills, Spreadsheet Skills, Analytical Skills, Judgement, Initiative, Keyboard Dexterity, Problem Solving
Specialization
Candidates should have one or more years of experience in accounting, customer service, or financial transactions. Attention to detail, time management, and communication skills are essential for success in this role.
2027 Tax Intern - Grand Rapids at Hungerford
Grand Rapids, Michigan, United States - Full Time
Skills Needed
Tax Preparation, Microsoft Excel, Microsoft Word, Trial Balances, Working Papers, Depreciation Schedules, Accounting, Aicpa Regulations, Client Interaction, Team Collaboration, Problem Solving, Learning, Communication, Time Management, Attention To Detail, Ethics
Specialization
Candidates must be undergraduate or graduate students studying accounting or a related field with a preferred GPA of 3.0. The internship is open to non-traditional students and alumni as well.
Senior Invoicing Clerk at IQ-EQ
Pasig, Metro Manila, Philippines - Full Time
Skills Needed
Invoicing, Financial Systems, Communication Skills, Attention To Detail, Ms Excel, Microsoft Office, Confidentiality, Teamwork, Time Management, Client Support, Document Preparation, Training, Problem Solving, Accounting, Regulatory Compliance, Ad Hoc Tasks
Specialization
Candidates should have a Bachelor of Science in Accountancy or a related field and at least 2 years of relevant work experience. Strong communication skills and attention to detail are essential.
Experience Required
Minimum 2 year(s)
Assistant Manager-Tellus on Carson Apts., Torrance, CA- onsite at WSH Management, Inc.
Torrance, California, United States - Full Time
Skills Needed
Customer Service, Accounting, Compliance, Property Management, Leasing, Financial Reporting, Maintenance Coordination, Communication, Attention To Detail, Sales Ability, Team Support, Problem Solving, Organizational Skills, Time Management, Microsoft Office, Yardi
Specialization
Candidates should have a high school diploma and at least one year of experience in customer service or apartment leasing. Tax Credit work experience is required, along with strong attention to detail and communication skills.
Financial Planning and Analysis Analyst at IQ-EQ
Pasig, Metro Manila, Philippines - Full Time
Skills Needed
Financial Planning, Analysis, Excel, Financial Modelling, Power Bi, Workday, Netsuite, Accounting, Data Management, Reporting, Budgeting, Forecasting, Project Support, Multi Currency, Communication, Teamwork
Specialization
Candidates should be qualified accountants with strong accounting capabilities and experience in financial modeling. Proficiency in Excel and familiarity with reporting tools like Power BI and Workday is essential.
Experience Required
Minimum 2 year(s)
Réceptionniste tournant (H/F/X) at Accor
Lyon, Auvergne-Rhône-Alpes, France - Full Time
Skills Needed
Customer Service, Accounting, Sales, Communication, Teamwork, Problem Solving, Attention To Detail, Bilingual
Specialization
You should be attentive to others and the environment, contributing to an exceptional guest experience. Proficiency in French and English is required, and having your own vehicle is necessary due to the hotel's location.
Lowongan Staff Administrasi PT Angkasa Pura II wamena Daftar Segera at Jobs for Humanity
Wamena, Highland Papua, Indonesia - Full Time
Skills Needed
Communication, Administration, Finance, Accounting, Management, Technical Skills, Customer Service, Marketing, Human Resources, Web Programming, Engineering, Digital Marketing, Business Development, Operational Management, Analytical Skills, Teamwork
Specialization
Candidates must be between 22 and 38 years old and in good health. They should possess good communication skills and meet the specified height requirements.
Accountant / Auditor at Jobs for Humanity
Doha, , Qatar -
Full Time

Start Date

Immediate

Expiry Date

04 Feb, 26

Salary

0.0

Posted On

06 Nov, 25

Experience

5 year(s) or above

Remote Job

Yes

Telecommute

Yes

Sponsor Visa

No

Skills

Accounting, Auditing, Financial Reporting, Analytical Skills, Attention to Detail, Organizational Skills, Time Management, Communication Skills, Financial Analysis, Internal Controls, Tax Compliance, Excel Skills, Multicultural Environment, Risk Assessment, Budgeting, Forecasting

Industry

Non-profit Organizations

Description
Company Description Aldibel L.L.C is dedicated to , ensuring top-notch services and products that cater to the unique needs of our clientele. Job Description We are seeking a detail-oriented and analytical Accountant / Auditor to join our team in Doha, Qatar. In this role, you will be responsible for maintaining accurate financial records, conducting internal audits, and ensuring compliance with local and international accounting standards. Prepare and analyze financial statements, reports, and forecasts Conduct internal audits to ensure financial accuracy and compliance Manage accounts payable and receivable processes Reconcile bank statements and general ledger accounts Assist in the preparation of budgets and financial forecasts Implement and maintain internal financial controls Ensure compliance with local tax laws and international accounting standards Collaborate with external auditors during annual audits Provide financial analysis and recommendations to management Stay updated on changes in accounting regulations and best practices Qualifications Bachelor's or Master's degree in Accounting, Finance, or a related field Professional certification such as CPA, ACCA, or CMA preferred 7 years of experience in accounting, financial reporting, or auditing roles Strong knowledge of international accounting standards (e.g., IFRS) and local Qatar tax laws Proficiency in accounting software and advanced Excel skills Excellent analytical and problem-solving abilities Strong attention to detail and organizational skills Effective time management and planning capabilities Outstanding written and verbal communication skills Experience with financial risk assessment and internal controls Ability to work efficiently in a multicultural environment Fluency in English; knowledge of Arabic is a plus Valid work authorization for Qatar or willingness to obtain necessary permits Additional Information Only 5+ experienced candidates
Responsibilities
The Accountant / Auditor will maintain accurate financial records, conduct internal audits, and ensure compliance with accounting standards. Responsibilities include preparing financial statements, managing accounts payable and receivable, and collaborating with external auditors.
Accountant / Auditor at Jobs for Humanity
Doha, , Qatar - Full Time
Skills Needed
Accounting, Auditing, Financial Reporting, Analytical Skills, Attention To Detail, Organizational Skills, Time Management, Communication Skills, Financial Analysis, Internal Controls, Tax Compliance, Excel Skills, Multicultural Environment, Risk Assessment, Budgeting, Forecasting
Specialization
Candidates should have a Bachelor's or Master's degree in Accounting or Finance and a professional certification such as CPA or ACCA. A minimum of 7 years of experience in accounting or auditing roles is required, along with strong knowledge of international accounting standards.
Experience Required
Minimum 5 year(s)
Sr. Accountant at Great Floors LLC
Mendota Heights, Minnesota, United States - Full Time
Skills Needed
Accounting, Finance, U.S. Gaap, Analytical Skills, Attention To Detail, Communication Skills, Collaboration Skills, Erp Systems, General Ledger Maintenance, Journal Entries, Financial Statements, Balance Sheet Reconciliations, Accounts Payable, Accounts Receivable, Labor Allocations, Overhead Allocations
Specialization
Candidates must have a bachelor's degree in Accounting or Finance and 3-6 years of progressive accounting experience, preferably in construction or manufacturing. A solid understanding of U.S. GAAP and strong analytical skills are essential.
Experience Required
Minimum 2 year(s)
Finance Accountant | Mon - Fri | Melbourne Support Centre at Sodexo Canada Ltd
Melbourne, Victoria, Australia - Full Time
Skills Needed
Accounting, Financial Reporting, Tax Compliance, Intercompany Transactions, General Ledger, Microsoft Dynamics, Ifrs, Income Tax Legislation, Microsoft Office Suite, Payroll Management, Auditing, Process Improvement, Stakeholder Management, Balance Sheet Reconciliation, Month End Reporting, Cost Accounting
Specialization
Candidates should have at least 5 years of relevant accounting experience and a bachelor's degree in accounting. Working towards CA/CPA qualification is desirable, along with experience in IFRS and income tax legislation.
Experience Required
Minimum 5 year(s)
Staff Accountant at ALPHA KAPPA ALPHA EDUCATIONAL ADVANCEMENT FOUNDATION
Chicago, Illinois, United States - Full Time
Skills Needed
Accounting, Finance, Critical Thinking, Organizational Skills, Microsoft Office, Excel, Word, Blackbaud's Financial Edge, Raiser's Edge, Bank Reconciliation, Financial Statements, General Ledger, Investment Schedules, Teamwork, Professionalism, Initiative
Specialization
A bachelor's degree in business administration, accounting, or finance is required. Proficiency in Microsoft Office and experience with Blackbaud's Financial Edge and Raiser’s Edge are also necessary.
Experience Required
Minimum 2 year(s)
Financial Planning and Analysis Analyst | Day 1 HMO at IQ-EQ
Pasig, Metro Manila, Philippines - Full Time
Skills Needed
Financial Planning, Analysis, Excel, Financial Modelling, Power Bi, Workday, Netsuite, Accounting, Data Management, Reporting, Budgeting, Forecasting, Project Support, Multi Currency, Communication, Teamwork
Specialization
Candidates should be qualified accountants with strong accounting capabilities and experience in financial modeling. Proficiency in Excel and familiarity with reporting tools like Power BI and Workday is essential.
Experience Required
Minimum 2 year(s)
Assistant Community Manager at Stonemark Management LLC
Atlanta, Georgia, United States - Full Time
Skills Needed
People Skills, Team Player, Communication Skills, Time Management, Bookkeeping, Business Math, Accounting, Management, Marketing, Computer Literacy, Office Equipment Usage
Specialization
Candidates should have an associate's degree or equivalent experience, with one to three years in related fields such as payables/receivables. Strong communication skills and the ability to manage time and set priorities are essential.
Experience Required
Minimum 2 year(s)
Comptable fournisseurs H/F - CDD 4 mois at Hana Group
Levallois-Perret, Ile-de-France, France - Full Time
Skills Needed
Accounting, Accounts Payable, Financial Transactions, Reconciliation, Supplier Relations, Erp Systems, Edi Processes, Microsoft Office, Teamwork, Communication, Problem Solving, Process Improvement, Autonomy, Compliance, Analytical Skills, Time Management
Specialization
Candidates should hold a diploma in accounting (BTS or DCG) and have at least 2 years of relevant experience. Proficiency in English is a plus, along with strong organizational skills and a commitment to meeting deadlines.
Experience Required
Minimum 2 year(s)
2027 Tax Intern - Holland at Hungerford
Holland, Michigan, United States - Full Time
Skills Needed
Tax Returns, Microsoft Excel, Microsoft Word, Trial Balances, Working Papers, Depreciation Schedules, Accounting, Aicpa Regulations
Specialization
Candidates must be undergraduate or graduate students studying accounting or a related field with a preferred GPA of 3.0. The position is open to non-traditional students and alumni as well.
Comptable Gérance H/F at EVORIEL
Lyon, Auvergne-Rhône-Alpes, France - Full Time
Skills Needed
Accounting, Client Relationship, Tax Declaration, Financial Reporting, Bank Reconciliation, Service Orientation, Attention To Detail, Communication
Specialization
Candidates should have a BAC+2 in Accounting Management and 2 to 3 years of experience in a similar role. They should be recognized for their rigor, relational ease, and customer service orientation.
Experience Required
Minimum 2 year(s)
Finance and Grants Officer at FHI 360
Port Moresby, National Capital District, Papua New Guinea - Full Time
Skills Needed
Financial Management, Budget Development, Training, Monitoring, Compliance, Communication, Team Player, Accounting, Procurement, Payroll Preparation, Cash Flow Management, Document Filing, Inventory Management, Petty Cash Control, Audit Support
Specialization
Candidates should have a diploma in commerce or a related field with at least 3 years of experience in financial management. Prior experience with NGOs and donor agencies is highly regarded.
Experience Required
Minimum 2 year(s)
Revenue Recognition Accountant at CVRx
Brooklyn Park, Minnesota, United States - Full Time
Skills Needed
Revenue Recognition, Accounts Receivable, Salesforce Crm, Microsoft Office 365, Excel, Communication Skills, Customer Service, Flexibility, Adaptability, Accounting, Audit Assistance, Journal Entries, General Ledger Reconciliation, Medical Device Industry, Fasb 606, Qad
Specialization
Candidates should have a B.A. in Finance or Accounting and a minimum of 1 year of relevant experience. Proficiency in Microsoft Office 365, particularly Excel, and excellent communication skills are essential.
Financial Planning and Analysis Analyst | Hybrid at IQ-EQ
Pasig, Metro Manila, Philippines - Full Time
Skills Needed
Financial Planning, Analysis, Excel, Financial Modelling, Power Bi, Workday, Netsuite, Accounting, Data Management, Reporting, Budgeting, Forecasting, Project Support, Multi Currency, Communication, Teamwork
Specialization
Candidates should be qualified accountants with strong accounting capabilities and post-qualification experience in industry preferred. Proficiency in Excel and financial modeling, along with experience in reporting tools, is essential.
Experience Required
Minimum 2 year(s)
Collaborateur Comptable Confirmé F/H at Rydge
Graulhet, Occitania, France - Full Time
Skills Needed
Financial Statements, Tax Compliance, Data Analysis, Client Management, Accounting, Finance, Fiscality, Dashboard Creation, Recommendations, Problem Detection, Team Collaboration, Digital Solutions, Autonomy, Initiative, Communication, Analytical Skills
Specialization
Candidates should have a BAC+4/5 in accounting and at least 3 years of experience in a similar role within a firm. A strong analytical ability and good interpersonal skills are essential for this position.
Experience Required
Minimum 2 year(s)
Finance Service Representative at CATALIS HOLDCO INC
Tallahassee, Florida, United States - Full Time
Skills Needed
Accounting, Customer Service, Financial Transactions, Attention To Detail, Time Management, Multitasking, Math Skills, Communication Skills, Spreadsheet Skills, Analytical Skills, Judgement, Initiative, Keyboard Dexterity, Problem Solving
Specialization
Candidates should have one or more years of experience in accounting, customer service, or financial transactions. Attention to detail, time management, and communication skills are essential for success in this role.
2027 Tax Intern - Grand Rapids at Hungerford
Grand Rapids, Michigan, United States - Full Time
Skills Needed
Tax Preparation, Microsoft Excel, Microsoft Word, Trial Balances, Working Papers, Depreciation Schedules, Accounting, Aicpa Regulations, Client Interaction, Team Collaboration, Problem Solving, Learning, Communication, Time Management, Attention To Detail, Ethics
Specialization
Candidates must be undergraduate or graduate students studying accounting or a related field with a preferred GPA of 3.0. The internship is open to non-traditional students and alumni as well.
Senior Invoicing Clerk at IQ-EQ
Pasig, Metro Manila, Philippines - Full Time
Skills Needed
Invoicing, Financial Systems, Communication Skills, Attention To Detail, Ms Excel, Microsoft Office, Confidentiality, Teamwork, Time Management, Client Support, Document Preparation, Training, Problem Solving, Accounting, Regulatory Compliance, Ad Hoc Tasks
Specialization
Candidates should have a Bachelor of Science in Accountancy or a related field and at least 2 years of relevant work experience. Strong communication skills and attention to detail are essential.
Experience Required
Minimum 2 year(s)
Assistant Manager-Tellus on Carson Apts., Torrance, CA- onsite at WSH Management, Inc.
Torrance, California, United States - Full Time
Skills Needed
Customer Service, Accounting, Compliance, Property Management, Leasing, Financial Reporting, Maintenance Coordination, Communication, Attention To Detail, Sales Ability, Team Support, Problem Solving, Organizational Skills, Time Management, Microsoft Office, Yardi
Specialization
Candidates should have a high school diploma and at least one year of experience in customer service or apartment leasing. Tax Credit work experience is required, along with strong attention to detail and communication skills.
Financial Planning and Analysis Analyst at IQ-EQ
Pasig, Metro Manila, Philippines - Full Time
Skills Needed
Financial Planning, Analysis, Excel, Financial Modelling, Power Bi, Workday, Netsuite, Accounting, Data Management, Reporting, Budgeting, Forecasting, Project Support, Multi Currency, Communication, Teamwork
Specialization
Candidates should be qualified accountants with strong accounting capabilities and experience in financial modeling. Proficiency in Excel and familiarity with reporting tools like Power BI and Workday is essential.
Experience Required
Minimum 2 year(s)
Réceptionniste tournant (H/F/X) at Accor
Lyon, Auvergne-Rhône-Alpes, France - Full Time
Skills Needed
Customer Service, Accounting, Sales, Communication, Teamwork, Problem Solving, Attention To Detail, Bilingual
Specialization
You should be attentive to others and the environment, contributing to an exceptional guest experience. Proficiency in French and English is required, and having your own vehicle is necessary due to the hotel's location.
Lowongan Staff Administrasi PT Angkasa Pura II wamena Daftar Segera at Jobs for Humanity
Wamena, Highland Papua, Indonesia - Full Time
Skills Needed
Communication, Administration, Finance, Accounting, Management, Technical Skills, Customer Service, Marketing, Human Resources, Web Programming, Engineering, Digital Marketing, Business Development, Operational Management, Analytical Skills, Teamwork
Specialization
Candidates must be between 22 and 38 years old and in good health. They should possess good communication skills and meet the specified height requirements.