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Product Manager - Finance Super App (Japan) at Bjak
Tokyo, Tokyo, Japan - Full Time
Skills Needed
Product Management, Product Roadmap, User Experience, Data Analysis, Stakeholder Management, Fintech, Agile Methodology, Product Strategy, Market Research, Prioritization, Cross Functional Collaboration, Customer Journey Mapping
Specialization
Requires experience as a Product Manager or founder with a strong ability to simplify complex workflows and ship products quickly. Background in fintech, insurance, or high-growth consumer apps is strongly preferred.
Experience Required
Minimum 2 year(s)
Senior Finance Analyst, Financial Planning at Harbour Village
Des Moines, Iowa, United States - Full Time
Skills Needed
Financial Analysis, Budgeting, Rolling Forecasts, Variance Analysis, Financial Modeling, Scenario Analysis, Sensitivity Analysis, Kpi Tracking, Advanced Excel, Adaptive Planning, Stakeholder Management, Financial Reporting
Specialization
Candidates need a bachelor's degree in Finance, Accounting, or a related field with 2-4 years of FP&A experience. Proficiency in advanced Excel and experience with planning systems like Adaptive are required.
Experience Required
Minimum 2 year(s)
Accounts & Finance Internship - July 2026 at Luxasia Pte. Ltd.
Kuala Lumpur, Kuala Lumpur, Malaysia - Full Time
Skills Needed
Invoice Processing, E Claim Processing, Batch Payment Processing, Microsoft Excel, Critical Thinking, Problem Solving, Attention To Detail
Specialization
Candidates should be majoring in Business, Accounting, or Finance with proficiency in Microsoft Excel. The role requires a fast learner with strong attention to detail who thrives in a fast-paced environment.
Relationship Manager-Housing Finance-Sales at Kotak Mahindra Bank
Noida, Uttar Pradesh, India - Full Time
Skills Needed
Mortgage Sales, Relationship Management, Dsa Management, Case Processing, Compliance, Communication Skills
Specialization
Requires a strong background in mortgage sales and the ability to manage relationships with internal and external stakeholders. A bachelor's degree is required.
Experience Required
Minimum 2 year(s)
Product Owner - Finance Super App (China) at Bjak
Yuexiu District, Guangdong Province, China - Full Time
Skills Needed
Product Ownership, Business Analysis, Requirement Writing, User Flow Design, Backlog Management, Sprint Planning, Acceptance Criteria, Product Testing, Fintech, Insurance, Payments, English Communication
Specialization
Requires experience as a Product Owner or Business Analyst with a strong ability to break down complex financial journeys into executable plans. Experience in fintech, insurance, or digital consumer apps is highly advantageous, along with strong English communication skills.
Experience Required
Minimum 2 year(s)
Junior Associate - Finance Operations - ITP at MAS Holdings
Thalahena, Western Province, Sri Lanka - Full Time
Skills Needed
Finance Operations, Document Verification, Attention To Detail, Stakeholder Coordination, Invoice Processing, Data Logging, Scanning And Indexing
Specialization
Candidates must have successfully completed their G.C.E. Advanced Level examinations and possess a passion for finance operations. A proactive attitude and strong attention to detail are essential.
Adjunct Hiring Pool - Department of Finance at The Board of Trustees for the University of Northern Colorado
Greeley, Colorado, United States - Full Time
Skills Needed
Business Finance, Investments, Financial Markets, Real Estate, Insurance, Banking, Business Law, Statistics, Teaching, Curriculum Delivery
Specialization
Applicants must hold a doctoral degree in a related field, a master's degree with specific coursework, or a bachelor's degree with over 10 years of executive experience. Candidates must pass a background check and provide original transcripts.
Experience Required
Minimum 10 year(s)
Senior Financial Analyst - Capital Finance at AIR Communities
Denver, Colorado, United States - Full Time
Skills Needed
Financial Analysis, Financial Modeling, Multi Year Forecasting, Three Statement Models, Data Modeling, Variance Analysis, Budgeting, Hyperion Pbcs, Excel, Vba, Sql, Power Bi, Financial Writing, Reporting, Strategic Decision Making, Accounting
Specialization
Requires 2-4 years of financial analysis experience and a bachelor's degree in Accounting, Finance, or Economics. Must possess advanced Excel and financial modeling skills, with Hyperion PBCS experience being highly desirable.
Experience Required
Minimum 2 year(s)
Relationship Manager-NEW CAR FINANCE-Sales at Kotak Mahindra Bank
Pune, maharashtra, India - Full Time
Skills Needed
Relationship Management, Sales, Customer Service, Financial Analysis, Crm Systems, Communication Skills, Interpersonal Skills, Portfolio Management, Networking, Organizational Skills
Specialization
Requires a bachelor's degree in business or finance and at least 2 years of experience in sales or relationship management. Candidates must possess strong communication skills, a valid driving license, and proficiency in CRM software.
Experience Required
Minimum 2 year(s)
ACCOUNTS PAYABLE GENERALIST, FCH - FINANCE at Froedtert
Menomonee Falls, Wisconsin, United States - Full Time
Skills Needed
Accounts Payable, Mainframe Computer Processing, Microsoft Excel, Electronic Payments, Invoice Processing, Vendor Relations
Specialization
Knowledge of mainframe computer processing is required, and a minimum of one year of accounts payable experience is preferred. A high school diploma or equivalent and proficiency in Excel are also preferred.
Relationship Manager-NEW CAR FINANCE-Sales at Kotak Mahindra Bank
New Delhi, delhi, India - Full Time
Skills Needed
Relationship Management, Sales, Customer Service, Financial Analysis, Crm Systems, Communication Skills, Interpersonal Skills, Portfolio Management, Networking, Organizational Skills
Specialization
Requires a bachelor's degree in business or finance and at least 2 years of experience in sales or relationship management. Candidates must possess strong communication skills, a valid driving license, and proficiency in CRM software.
Experience Required
Minimum 2 year(s)
Werkstudent Buchhaltung / Finance (w/m/d) at PlantaCorp GmbH
Hamburg, , Germany - Full Time
Skills Needed
Accounts Receivable, Accounts Payable, Account Reconciliation, Financial Closing, Expense Management, Ms Office, German Language, Accounting
Specialization
Candidates should be currently enrolled in or have completed a degree with a strong affinity for numbers and proficiency in MS Office. Good written and spoken German skills and initial experience in accounting are preferred.
Lead Specialist, Finance Business Partner at Pearson PlcWestminster
, , United States - Full Time
Skills Needed
Finance Business Partnering, Financial Planning & Analysis, Investment Analysis, Commercial Finance, Financial Modelling, Stakeholder Management, Opex Management, Capex Management, Forecasting, Performance Management, Strategic Planning, Financial Control, Executive Communication, Business Case Development, Benefit Realisation, Data Analysis
Specialization
Requires an undergraduate degree in Finance or Accounting and demonstrable experience in FP&A or Commercial Finance within complex global matrix organisations. Strong skills in financial modelling, stakeholder influencing, and managing both OPEX and CAPEX are essential.
Experience Required
Minimum 5 year(s)
Werkstudent Finance & Procurement (m/w/d) at planqc GmbH
Garching bei München, Bavaria, Germany - Full Time
Skills Needed
Erp Systems, Financial Reporting, Budget Tracking, Project Management, Excel, Google Sheets, Procurement Processes, Analytical Thinking, Ai Tools, English Proficiency, Process Optimization, Financial Accounting
Specialization
Currently pursuing a degree in Business Administration, Finance, Industrial Engineering, or a related field. Requires a structured way of working, proficiency in Excel/Google Sheets, and a strong interest in new technologies and AI tools.
Assistant Vice President, Finance Operation at AON Plc - Canada
, Kuala Lumpur, Malaysia - Full Time
Skills Needed
Accounts Receivable, Accounts Payable, Credit Control, Account Reconciliation, Financial Operations, Insurance Broking, Premium Billing, Insurer Settlements, Brokerage Recovery, Financial Reporting, Team Leadership, Month End Closing, Cash Flow Management, Internal Controls, Compliance, Data Analysis
Specialization
Requires a degree in Accounting, Finance, or Business with at least 7 years of experience in finance operations, including 3 years in a supervisory role. Must have proven expertise in insurance-related finance processes such as brokerage recovery and premium billing.
Experience Required
Minimum 5 year(s)
Junior Finance & Office Allrounder (w/m/d) at GLP Transit
Sankt Jakob am Thurn, Salzburg, Austria - Full Time
Skills Needed
Accounting, Invoicing, Crm Systems, Expense Management, Office Management, Hr Administration, Organization, Planning, German Language, English Language, Time Management, Attention To Detail
Specialization
Requires a commercial education (HAK, HAS, or apprenticeship) and current enrollment in an economics-related degree program. Must possess basic accounting knowledge and fluency in both German and English.
Senior Finance & Operations Manager (m/f/d) at Bright Capital GmbH
Frankfurt, Hesse, Germany - Full Time
Skills Needed
Cash Management, Financial Reporting, Accounts Payable, Accounts Receivable, Corporate Administration, Process Optimization, Stakeholder Management, Compliance, Business Management, Financial Auditing, German Language, English Language
Specialization
Candidates should have a degree in Finance, Business Administration, or Economics and several years of experience in finance or operations. Fluency in both German (C1+) and English is required, along with strong problem-solving and organizational skills.
Experience Required
Minimum 5 year(s)
Senior Analyst (Finance and Administration) at CBCRadioCanada
Ottawa, ON, Canada - Full Time
Skills Needed
N/A
Qualification
Graduate
Experience Required
Minimum 3 year(s)
Senior Accountant, Finance Business Partner at SMRT Corporation Ltd
Singapore, , Singapore - Full Time
Skills Needed
Financial Reporting, Budgeting, Forecasting, Variance Analysis, Cashflow Statement, Bank Reconciliation, Singapore Financial Reporting Standards, Tax Regulations, Sap, Anaplan, People Management, Audit, Intercompany Reconciliation, Business Analytics, Cost Control, Problem Solving
Specialization
Requires a Bachelor's Degree in Accountancy or ACCA with 3-4 years of accounting and finance experience, including people management and an audit background. Proficiency in Singapore Financial Reporting Standards, SAP, and Anaplan is expected.
Experience Required
Minimum 2 year(s)
Head of Finance SWARCO ITS Division (m/w/d) at SWARCO Sverige AB
Wattens, Tyrol, Austria - Full Time
Skills Needed
Financial Strategy, Budgeting, Financial Reporting, Risk Management, Ifrs, Gaap, Internal Controls, Corporate Governance, Capital Allocation, Cash Flow Optimization, Business Case Evaluation, Capex Management, Esg Reporting, Business Intelligence, Leadership, Strategic Thinking
Specialization
Requires a degree in Finance, Accounting, or Controlling with several years of relevant experience in an international environment and extensive leadership competence. Proficiency in German and English, along with expertise in group reporting and financial strategy implementation, is essential.
Experience Required
Minimum 10 year(s)
Product Manager - Finance Super App (Japan) at Bjak
Tokyo, Tokyo, Japan -
Full Time

Start Date

Immediate

Expiry Date

03 Oct, 26

Salary

0.0

Posted On

05 Jul, 26

Experience

2 year(s) or above

Remote Job

Yes

Telecommute

Yes

Sponsor Visa

No

Skills

Product Management, Product Roadmap, User Experience, Data Analysis, Stakeholder Management, Fintech, Agile Methodology, Product Strategy, Market Research, Prioritization, Cross-functional Collaboration, Customer Journey Mapping

Industry

Software Development

Description
About BJAK The original mission of BJAK is we believe people deserve smarter ways to plan, save and grow their money. This is the origin of our name. Started in 2019, we built the first mobile-first, insurance platform, enabling insurance to be accessible online by millions in the region. Today, its the leading insurance platform in Southeast Asia. Today, we are expanding ways to help people in the region — this includes spending, saving, investing, exchanging, travelling, and more. Our mission is help people get more from their money every day. We have teams working around the world, with over 20 nationalities from our offices and remotely, who truly enjoys their work. We are looking for the most talented and driven people we can find. We are looking for people who work for their passion, not counting hours. Who loves building great next-generation products, not status quo. Who cares about redefining how everyone around us can get the best financial applications, not for an exclusive few. If you're this person, we'd love to talk to you. The Role We are looking for product managers to own product areas within BJAK's finance super app. This role is for builders who can understand users, define product direction, work with engineering and design, launch fast and keep improving after release. What You'll Own Own product areas across insurance, payments, savings, investing, travel or other financial services. Define user problems, product scope, success metrics, roadmap and launch plans. Work with engineering, design, data, operations, compliance and business teams. Turn complex financial products into simple, usable customer journeys. Use data, feedback, research and production issues to improve product decisions. Launch features, monitor performance and drive iterations. Make trade-offs between speed, user experience, business impact, compliance and operational complexity. What We're Looking For Experience as Product Manager, Product Owner, founder, growth/product operator or similar role. Strong product sense and ability to simplify complex workflows. Able to work with engineers and designers to ship real products. Comfortable with metrics, user feedback, experiments and post-launch learning. Strong writing, prioritization and stakeholder management. High ownership and ability to drive work with limited guidance. Experience in fintech, insurance, payments, consumer apps or high-growth products is a strong advantage. The Kind of Builder We Want Starts from user problems, not feature lists. Can make decisions with incomplete information. Knows how to ship quickly and learn after launch. Works well with engineering without hiding behind process. Honest about what changed because of their work versus wider team effort. This Role Is Not For People who only write decks and do not drive execution. PMs who cannot work deeply with engineering. Candidates who need perfect data before making decisions. People who launch features and then stop caring. PMs who exaggerate business impact without understanding attribution. Location This role is based in Japan. This is a hybrid role. You are expected to work from our Japan office at least 3 days per week. Language English is our main working language across global teams. Strong English communication is required. Interview Process Our process is designed to move fast: 1. Online assessment or practical task 2. Role-specific interview 3. CEO / final round For strong candidates, we aim to complete the process and make an offer within 1 week from the start of the interview process. Candidates who complete assessments quickly will be prioritized.
Responsibilities
Own product areas within the finance super app, defining user problems, roadmaps, and success metrics. Collaborate with engineering and design teams to turn complex financial products into simple, usable customer journeys.
Product Manager - Finance Super App (Japan) at Bjak
Tokyo, Tokyo, Japan - Full Time
Skills Needed
Product Management, Product Roadmap, User Experience, Data Analysis, Stakeholder Management, Fintech, Agile Methodology, Product Strategy, Market Research, Prioritization, Cross Functional Collaboration, Customer Journey Mapping
Specialization
Requires experience as a Product Manager or founder with a strong ability to simplify complex workflows and ship products quickly. Background in fintech, insurance, or high-growth consumer apps is strongly preferred.
Experience Required
Minimum 2 year(s)
Senior Finance Analyst, Financial Planning at Harbour Village
Des Moines, Iowa, United States - Full Time
Skills Needed
Financial Analysis, Budgeting, Rolling Forecasts, Variance Analysis, Financial Modeling, Scenario Analysis, Sensitivity Analysis, Kpi Tracking, Advanced Excel, Adaptive Planning, Stakeholder Management, Financial Reporting
Specialization
Candidates need a bachelor's degree in Finance, Accounting, or a related field with 2-4 years of FP&A experience. Proficiency in advanced Excel and experience with planning systems like Adaptive are required.
Experience Required
Minimum 2 year(s)
Accounts & Finance Internship - July 2026 at Luxasia Pte. Ltd.
Kuala Lumpur, Kuala Lumpur, Malaysia - Full Time
Skills Needed
Invoice Processing, E Claim Processing, Batch Payment Processing, Microsoft Excel, Critical Thinking, Problem Solving, Attention To Detail
Specialization
Candidates should be majoring in Business, Accounting, or Finance with proficiency in Microsoft Excel. The role requires a fast learner with strong attention to detail who thrives in a fast-paced environment.
Relationship Manager-Housing Finance-Sales at Kotak Mahindra Bank
Noida, Uttar Pradesh, India - Full Time
Skills Needed
Mortgage Sales, Relationship Management, Dsa Management, Case Processing, Compliance, Communication Skills
Specialization
Requires a strong background in mortgage sales and the ability to manage relationships with internal and external stakeholders. A bachelor's degree is required.
Experience Required
Minimum 2 year(s)
Product Owner - Finance Super App (China) at Bjak
Yuexiu District, Guangdong Province, China - Full Time
Skills Needed
Product Ownership, Business Analysis, Requirement Writing, User Flow Design, Backlog Management, Sprint Planning, Acceptance Criteria, Product Testing, Fintech, Insurance, Payments, English Communication
Specialization
Requires experience as a Product Owner or Business Analyst with a strong ability to break down complex financial journeys into executable plans. Experience in fintech, insurance, or digital consumer apps is highly advantageous, along with strong English communication skills.
Experience Required
Minimum 2 year(s)
Junior Associate - Finance Operations - ITP at MAS Holdings
Thalahena, Western Province, Sri Lanka - Full Time
Skills Needed
Finance Operations, Document Verification, Attention To Detail, Stakeholder Coordination, Invoice Processing, Data Logging, Scanning And Indexing
Specialization
Candidates must have successfully completed their G.C.E. Advanced Level examinations and possess a passion for finance operations. A proactive attitude and strong attention to detail are essential.
Adjunct Hiring Pool - Department of Finance at The Board of Trustees for the University of Northern Colorado
Greeley, Colorado, United States - Full Time
Skills Needed
Business Finance, Investments, Financial Markets, Real Estate, Insurance, Banking, Business Law, Statistics, Teaching, Curriculum Delivery
Specialization
Applicants must hold a doctoral degree in a related field, a master's degree with specific coursework, or a bachelor's degree with over 10 years of executive experience. Candidates must pass a background check and provide original transcripts.
Experience Required
Minimum 10 year(s)
Senior Financial Analyst - Capital Finance at AIR Communities
Denver, Colorado, United States - Full Time
Skills Needed
Financial Analysis, Financial Modeling, Multi Year Forecasting, Three Statement Models, Data Modeling, Variance Analysis, Budgeting, Hyperion Pbcs, Excel, Vba, Sql, Power Bi, Financial Writing, Reporting, Strategic Decision Making, Accounting
Specialization
Requires 2-4 years of financial analysis experience and a bachelor's degree in Accounting, Finance, or Economics. Must possess advanced Excel and financial modeling skills, with Hyperion PBCS experience being highly desirable.
Experience Required
Minimum 2 year(s)
Relationship Manager-NEW CAR FINANCE-Sales at Kotak Mahindra Bank
Pune, maharashtra, India - Full Time
Skills Needed
Relationship Management, Sales, Customer Service, Financial Analysis, Crm Systems, Communication Skills, Interpersonal Skills, Portfolio Management, Networking, Organizational Skills
Specialization
Requires a bachelor's degree in business or finance and at least 2 years of experience in sales or relationship management. Candidates must possess strong communication skills, a valid driving license, and proficiency in CRM software.
Experience Required
Minimum 2 year(s)
ACCOUNTS PAYABLE GENERALIST, FCH - FINANCE at Froedtert
Menomonee Falls, Wisconsin, United States - Full Time
Skills Needed
Accounts Payable, Mainframe Computer Processing, Microsoft Excel, Electronic Payments, Invoice Processing, Vendor Relations
Specialization
Knowledge of mainframe computer processing is required, and a minimum of one year of accounts payable experience is preferred. A high school diploma or equivalent and proficiency in Excel are also preferred.
Relationship Manager-NEW CAR FINANCE-Sales at Kotak Mahindra Bank
New Delhi, delhi, India - Full Time
Skills Needed
Relationship Management, Sales, Customer Service, Financial Analysis, Crm Systems, Communication Skills, Interpersonal Skills, Portfolio Management, Networking, Organizational Skills
Specialization
Requires a bachelor's degree in business or finance and at least 2 years of experience in sales or relationship management. Candidates must possess strong communication skills, a valid driving license, and proficiency in CRM software.
Experience Required
Minimum 2 year(s)
Werkstudent Buchhaltung / Finance (w/m/d) at PlantaCorp GmbH
Hamburg, , Germany - Full Time
Skills Needed
Accounts Receivable, Accounts Payable, Account Reconciliation, Financial Closing, Expense Management, Ms Office, German Language, Accounting
Specialization
Candidates should be currently enrolled in or have completed a degree with a strong affinity for numbers and proficiency in MS Office. Good written and spoken German skills and initial experience in accounting are preferred.
Lead Specialist, Finance Business Partner at Pearson PlcWestminster
, , United States - Full Time
Skills Needed
Finance Business Partnering, Financial Planning & Analysis, Investment Analysis, Commercial Finance, Financial Modelling, Stakeholder Management, Opex Management, Capex Management, Forecasting, Performance Management, Strategic Planning, Financial Control, Executive Communication, Business Case Development, Benefit Realisation, Data Analysis
Specialization
Requires an undergraduate degree in Finance or Accounting and demonstrable experience in FP&A or Commercial Finance within complex global matrix organisations. Strong skills in financial modelling, stakeholder influencing, and managing both OPEX and CAPEX are essential.
Experience Required
Minimum 5 year(s)
Werkstudent Finance & Procurement (m/w/d) at planqc GmbH
Garching bei München, Bavaria, Germany - Full Time
Skills Needed
Erp Systems, Financial Reporting, Budget Tracking, Project Management, Excel, Google Sheets, Procurement Processes, Analytical Thinking, Ai Tools, English Proficiency, Process Optimization, Financial Accounting
Specialization
Currently pursuing a degree in Business Administration, Finance, Industrial Engineering, or a related field. Requires a structured way of working, proficiency in Excel/Google Sheets, and a strong interest in new technologies and AI tools.
Assistant Vice President, Finance Operation at AON Plc - Canada
, Kuala Lumpur, Malaysia - Full Time
Skills Needed
Accounts Receivable, Accounts Payable, Credit Control, Account Reconciliation, Financial Operations, Insurance Broking, Premium Billing, Insurer Settlements, Brokerage Recovery, Financial Reporting, Team Leadership, Month End Closing, Cash Flow Management, Internal Controls, Compliance, Data Analysis
Specialization
Requires a degree in Accounting, Finance, or Business with at least 7 years of experience in finance operations, including 3 years in a supervisory role. Must have proven expertise in insurance-related finance processes such as brokerage recovery and premium billing.
Experience Required
Minimum 5 year(s)
Junior Finance & Office Allrounder (w/m/d) at GLP Transit
Sankt Jakob am Thurn, Salzburg, Austria - Full Time
Skills Needed
Accounting, Invoicing, Crm Systems, Expense Management, Office Management, Hr Administration, Organization, Planning, German Language, English Language, Time Management, Attention To Detail
Specialization
Requires a commercial education (HAK, HAS, or apprenticeship) and current enrollment in an economics-related degree program. Must possess basic accounting knowledge and fluency in both German and English.
Senior Finance & Operations Manager (m/f/d) at Bright Capital GmbH
Frankfurt, Hesse, Germany - Full Time
Skills Needed
Cash Management, Financial Reporting, Accounts Payable, Accounts Receivable, Corporate Administration, Process Optimization, Stakeholder Management, Compliance, Business Management, Financial Auditing, German Language, English Language
Specialization
Candidates should have a degree in Finance, Business Administration, or Economics and several years of experience in finance or operations. Fluency in both German (C1+) and English is required, along with strong problem-solving and organizational skills.
Experience Required
Minimum 5 year(s)
Senior Analyst (Finance and Administration) at CBCRadioCanada
Ottawa, ON, Canada - Full Time
Skills Needed
N/A
Qualification
Graduate
Experience Required
Minimum 3 year(s)
Senior Accountant, Finance Business Partner at SMRT Corporation Ltd
Singapore, , Singapore - Full Time
Skills Needed
Financial Reporting, Budgeting, Forecasting, Variance Analysis, Cashflow Statement, Bank Reconciliation, Singapore Financial Reporting Standards, Tax Regulations, Sap, Anaplan, People Management, Audit, Intercompany Reconciliation, Business Analytics, Cost Control, Problem Solving
Specialization
Requires a Bachelor's Degree in Accountancy or ACCA with 3-4 years of accounting and finance experience, including people management and an audit background. Proficiency in Singapore Financial Reporting Standards, SAP, and Anaplan is expected.
Experience Required
Minimum 2 year(s)
Head of Finance SWARCO ITS Division (m/w/d) at SWARCO Sverige AB
Wattens, Tyrol, Austria - Full Time
Skills Needed
Financial Strategy, Budgeting, Financial Reporting, Risk Management, Ifrs, Gaap, Internal Controls, Corporate Governance, Capital Allocation, Cash Flow Optimization, Business Case Evaluation, Capex Management, Esg Reporting, Business Intelligence, Leadership, Strategic Thinking
Specialization
Requires a degree in Finance, Accounting, or Controlling with several years of relevant experience in an international environment and extensive leadership competence. Proficiency in German and English, along with expertise in group reporting and financial strategy implementation, is essential.
Experience Required
Minimum 10 year(s)