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Accounting Operations Manager at Whole Latte Love
Town of Henrietta, New York, United States - Full Time
Skills Needed
Accounting, Finance, Leadership, Process Improvement, Gaap, Internal Controls, Financial Reporting, Analytical Skills, Erp Systems, Quickbooks, Acumatica, Odoo, Excel, Attention To Detail, Team Management, Cashflow Tracking
Specialization
Candidates must have a Bachelor's degree in Accounting or Finance and 3-7+ years of hands-on accounting experience, preferably in a multi-entity environment. Strong understanding of GAAP and proficiency with accounting systems are also required.
Experience Required
Minimum 5 year(s)
Experienced Tax Preparer Monroeville AL at Jackson Hewitt - 0859
Monroeville, Alabama, United States - Full Time
Skills Needed
Tax Preparation, Customer Service, Communication Skills, Interpersonal Skills, Fast Paced Environment, Basic Computer Skills, Willingness To Learn, Accounting, Finance, Retail, Bookkeeping
Specialization
Candidates should have 2+ seasons of experience completing individual, trust, and/or partnership tax returns. A passion for providing extraordinary customer service and excellent communication skills are essential.
Experience Required
Minimum 2 year(s)
Brand Specialist at Amazon SZ South 3 GmbH
Bengaluru, karnataka, India - Full Time
Skills Needed
Account Management, Vendor Management, Data Analysis, Marketing, Customer Experience, Inventory Management, Operations, Communication, Collaboration, Problem Solving, Business Planning, Performance Metrics, Site Merchandising, Finance, Creativity, Strategic Thinking
Specialization
The position requires at least 1 year of experience in Account Management or Vendor Management, with a preference for candidates with 3 or more years. Proficiency in Excel is essential for data analysis and reporting.
Experience Required
Minimum 2 year(s)
Brand Specialist at Amazon SZ South 3 GmbH
Bengaluru, karnataka, India - Full Time
Skills Needed
Account Management, Vendor Management, Data Analysis, Communication, Marketing, Operations, Inventory Management, Finance, Site Merchandising, Customer Experience, Business Planning, Problem Solving, Collaboration, Performance Metrics, Root Cause Analysis, Strategic Planning
Specialization
The position requires at least 1 year of experience in Account Management or Vendor Management, with a preference for candidates with 3 or more years. Proficiency in Excel 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 Procedures, Data Analysis, Client Recommendations, Accounting, Finance, Digital Solutions, Dashboard Preparation, Relationship Management
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.
Experience Required
Minimum 2 year(s)
Executive/Senior Executive, Controllership at Singapore University of Social Sciences
, , Singapore - Full Time
Skills Needed
Accountancy, Finance, Business, Financial Reporting, Statutory Compliance, Sap Accounting Systems, Microsoft Excel, Interpersonal Skills, Communication Skills, Stakeholder Management, Team Player, Analytical Skills, Self Management, Attention To Detail, Numerical Skills
Specialization
Candidates must have a minimum degree in a relevant discipline and at least 3 years of experience in finance or accounting roles. Proficiency in SAP accounting systems and advanced Microsoft Excel skills are preferred.
Experience Required
Minimum 2 year(s)
Specialist–Supply Chain at Microchip Technology Inc Japan
Boulder, Colorado, United States - Full Time
Skills Needed
Supply Chain Management, Purchasing, Interpersonal Skills, Planning, Organizational Skills, Communication Skills, Analytical Skills, Team Collaboration, Erp Systems, Microsoft Office, Excel, Business Administration, Procurement, Accounting, Finance, Negotiation
Specialization
2-5 years of progressive experience in supply chain management, purchasing, or a related field is required. Strong interpersonal, planning, organizational, and communication skills are essential, along with proficiency in Microsoft Office and analytical skills.
Experience Required
Minimum 2 year(s)
2026 Capital Markets, Internal Audit Summer Analyst at Royal Bank of Canada
Jersey City, New Jersey, United States - Full Time
Skills Needed
Analytical Skills, Interpersonal Skills, Writing Skills, Financial Markets Knowledge, Accounting, Finance, Mathematics, Economics, Ms Outlook, Ms Word, Ms Excel, Compliance, Risk Evaluation, Internal Audit, Business Processes, U.S. Regulatory Standards
Specialization
Candidates should have a proven interest in financial markets and a history of academic excellence. A degree in Accounting, Finance, Mathematics, or Economics is preferred, along with strong analytical, interpersonal, and writing skills.
Sr Financial Analyst II at Ecolab
Pune, maharashtra, India - Full Time
Skills Needed
Financial Analysis, Project Management, Documentation, Training, Advisory, Data Analysis, Problem Solving, Communication, Team Collaboration, Economics, Accounting, Finance, Operational Efficiency, Sustainability, Customer Service, Innovation
Specialization
A degree in finance, accounting, or economics is required along with five to seven years of significant experience. The position does not have supervisory responsibilities but requires a high level of independence.
Experience Required
Minimum 5 year(s)
Intern, Development Programme at Standard Bank - UK
Nairobi, Nairobi County, Kenya - Full Time
Skills Needed
Core Banking Business, Finance, Human Resources, Procurement, Digital, Compliance, Technology, Brand & Marketing, Audit, Governance, Legal, Risk, Operations, Data Science, Analytics
Specialization
Candidates must be university students in their 3rd, 4th, or final year of a bachelor's degree program. They should be available for the entire 3-month internship period.
Working Student – Accounts Receivable (m/f/d) at Redcare Pharmacy
Sevenum, Limburg, Netherlands - Full Time
Skills Needed
Accounts Receivable, Finance, Accounting, Excel, Data Maintenance, Customer Account Reconciliation, Payment Processing, Detail Oriented, Organized, Problem Solving, Communication, Team Support, Documentation, Discrepancy Resolution, Standard Inquiries, Learning
Specialization
Candidates must be enrolled in a degree program related to finance or accounting and be detail-oriented. Basic knowledge of Excel and fluency in English are required, with additional language skills being a plus.
Officer - CT Revenue Assurance at Almosafer
Cairo, Cairo, Egypt - Full Time
Skills Needed
Finance, Accounting, Revenue Assurance, B2c, B2b, Reporting, Sap, Erp, Analytical Skills, Relationship Management, Negotiation Skills, Team Management, Travel Industry Knowledge, Quantitative Skills, Continuous Improvement, Documentation
Specialization
Candidates should have a bachelor's degree in finance or accounting and at least two years of experience in the accounting field. A background in the travel and tourism industry is preferred, along with experience in revenue assurance and ERP systems.
Experience Required
Minimum 2 year(s)
Stagiaire de fin d'études/césure (3 mois) - Auditeur financier - Reims - Ma at MAZARS
Bezannes, Grand Est, France - Full Time
Skills Needed
Audit, Finance, Accounting, Teamwork, Communication, Adaptability, Rigorousness
Specialization
Candidates should have a higher education background (bac +4/+5) in business, engineering, or university, with ideally some prior experience in accounting or finance. They should be rigorous, adaptable, and possess strong interpersonal skills.
Lease Accounting Specialist at JT International S.A.
Warsaw, Masovian Voivodeship, Poland - Full Time
Skills Needed
Accounting, Finance, Lease Accounting, Ifrs, Jsox, Sap, Excel, Analytical Skills, Problem Solving, Organizational Skills, Attention To Detail, Financial Data Interpretation, Reconciliations, Audit Support, Process Improvement, Governance
Specialization
Candidates should have a university degree in Accounting or Finance and at least 1 year of experience in a multinational company. Progress toward a professional qualification and experience with lease accounting are advantageous.
Director, Transformation - Working Capital at ACCORDION PARTNERS LLC
New York, New York, United States - Full Time
Skills Needed
Finance, Operations, Value Creation, Process Optimization, Technology Enablement, Cash Flow Management, Cost Optimization, Kpi Tracking, Client Service, Team Leadership, Business Development, Change Management, Financial Reporting, Digital Transformation, Private Equity, Mentoring
Specialization
Candidates should have a minimum of 10 years of relevant professional experience, ideally in a client-serving role at a top-tier consulting firm. A bachelor's degree in Accounting, Finance, Engineering, or a related field is required, with an MBA being a plus.
Experience Required
Minimum 10 year(s)
Senior Consultant / Manager FRC at Sopra Steria
Courbevoie, Ile-of-France, France - Full Time
Skills Needed
Finance, Risk Management, Regulatory Compliance, Project Management, Data Analysis, Communication, Teamwork, Erp Solutions, Data Quality, Process Optimization, Ai For Finance, Excel, Powerpoint, Sql, Python, Bi Tools
Specialization
A Bac+5 degree in Finance, Risk Management, or Audit/Control is required, along with experience in consulting or auditing in Finance/Risks. Knowledge of regulatory standards and financial processes is essential.
Experience Required
Minimum 5 year(s)
002ACH - Senior ERP Functional Consultant at Augusta Hitech Soft Solutions
, tamil nadu, India - Full Time
Skills Needed
Infor Syteline, Finance, General Ledger, Accounts Payable, Accounts Receivable, Costing, Order To Cash, Process Improvement, Gap Analysis, Documentation, Sap S/4hana, Migration Experience, Data Harmonization, Sql, Cpa, Cma
Specialization
Candidates must have over 15 years of experience, with deep functional consulting experience in Infor SyteLine, particularly in finance and operations. Experience with SAP migration and strong problem-solving skills are highly desirable.
Experience Required
Minimum 10 year(s)
Payroll Intern - Warsaw at Boston Scientific Corporation Malaysia
, , Poland - Full Time
Skills Needed
Economics, Finance, Business Administration, Excel, Polish, English, Microsoft Office, Analytical Skills, Numerical Skills, Relationship Building, Teamwork, Time Management, Adaptability, Willingness To Learn
Specialization
Candidates must have a Bachelor's degree in a relevant field and advanced Excel skills. Fluency in Polish and English is required, with additional languages being a plus.
Supply Chain Project Manager at Hyper Solutions Inc
Richmond, Virginia, United States - Full Time
Skills Needed
Supply Chain Management, Project Management, Logistics Optimization, Erp Enhancements, Supplier Management, Inventory Planning, Process Improvement, Cross Functional Collaboration, Continuous Improvement, Capacity Planning, Performance Metrics, Risk Mitigation, Sourcing, Manufacturing, Engineering, Finance
Specialization
A bachelor's degree in a relevant field and 5+ years of experience in supply chain or project management are required. The candidate should have a strong understanding of procurement, supplier management, and logistics.
Experience Required
Minimum 5 year(s)
Internship - AXA IM Spain Real Assets FMCG Intern at AXA Insurance dac
Madrid, Community of Madrid, Spain - Full Time
Skills Needed
Finance, Management, Excel, Communication, Analytical Skills, Spanish, English, Team Player, Proactive, Results Oriented, Self Starter, Initiative, Deadline Management, Pressure Management
Specialization
Candidates should have a university degree in Finance or Management and be available for a 12-month internship. Proficiency in advanced Excel and excellent communication skills in both Spanish and English are essential.
Accounting Operations Manager at Whole Latte Love
Town of Henrietta, New York, United States -
Full Time

Start Date

Immediate

Expiry Date

15 Mar, 26

Salary

0.0

Posted On

16 Dec, 25

Experience

5 year(s) or above

Remote Job

Yes

Telecommute

Yes

Sponsor Visa

No

Skills

Accounting, Finance, Leadership, Process Improvement, GAAP, Internal Controls, Financial Reporting, Analytical Skills, ERP Systems, QuickBooks, Acumatica, Odoo, Excel, Attention To Detail, Team Management, Cashflow Tracking

Industry

Retail

Description
Description About Us: We are looking for someone who can help us grow our dynamic scaling company. Salzman Group, Inc. is a fast-growing multi-entity organization with e-commerce, retail, distribution, and manufacturing operations, supporting leading brands such as Whole Latte Love and Untold Coffee Lab. We work internationally across multiple currencies and are expanding rapidly. About the Role: The Accounting Operations Manager oversees daily accounting operations for several entities while also working hands-on in core transactional areas. This role balances leadership, financial operations, and process improvement. You will work directly with senior leadership and cross-functional teams to ensure accurate financial data, streamlined workflows, and scalable processes that support company growth. Key Responsibilities Oversee and participate in daily accounting functions and month-end close. Manage reconciliations, reporting, cashflow tracking, and general ledger accuracy. Support international and domestic purchasing processes and vendor payments. Lead and mentor accounting team members. Improve accounting workflows, controls, and ERP system processes. Partner with Operations, Purchasing, Sales, and Leadership to resolve issues and support projects. Apply strong analytical skills to identify operational efficiencies, cost savings opportunities, and assist in negotiating contracts. Requirements Qualifications: Bachelor’s degree in Accounting, Finance, or related field. 3–7+ years of hands-on accounting experience; multi-entity/multi-currency experience preferred. Prior supervisory experience required. Strong understanding of GAAP, internal controls, and financial reporting. Proficiency with accounting/ERP systems (QuickBooks, Acumatica, Odoo, etc.). Advanced Excel skills and strong attention to detail. Why Join Us: Opportunity to grow within a dynamic, expanding company. Competitive health and dental benefits. 401k with Company contribution. Paid vacation, holidays, and sick time. Breakfast and lunch provided daily; fully stocked kitchen. Employee discounts on premium espresso machines and coffee.
Responsibilities
The Accounting Operations Manager oversees daily accounting functions and manages reconciliations, reporting, and cashflow tracking. This role also involves leading and mentoring team members while improving accounting workflows and processes.
Accounting Operations Manager at Whole Latte Love
Town of Henrietta, New York, United States - Full Time
Skills Needed
Accounting, Finance, Leadership, Process Improvement, Gaap, Internal Controls, Financial Reporting, Analytical Skills, Erp Systems, Quickbooks, Acumatica, Odoo, Excel, Attention To Detail, Team Management, Cashflow Tracking
Specialization
Candidates must have a Bachelor's degree in Accounting or Finance and 3-7+ years of hands-on accounting experience, preferably in a multi-entity environment. Strong understanding of GAAP and proficiency with accounting systems are also required.
Experience Required
Minimum 5 year(s)
Experienced Tax Preparer Monroeville AL at Jackson Hewitt - 0859
Monroeville, Alabama, United States - Full Time
Skills Needed
Tax Preparation, Customer Service, Communication Skills, Interpersonal Skills, Fast Paced Environment, Basic Computer Skills, Willingness To Learn, Accounting, Finance, Retail, Bookkeeping
Specialization
Candidates should have 2+ seasons of experience completing individual, trust, and/or partnership tax returns. A passion for providing extraordinary customer service and excellent communication skills are essential.
Experience Required
Minimum 2 year(s)
Brand Specialist at Amazon SZ South 3 GmbH
Bengaluru, karnataka, India - Full Time
Skills Needed
Account Management, Vendor Management, Data Analysis, Marketing, Customer Experience, Inventory Management, Operations, Communication, Collaboration, Problem Solving, Business Planning, Performance Metrics, Site Merchandising, Finance, Creativity, Strategic Thinking
Specialization
The position requires at least 1 year of experience in Account Management or Vendor Management, with a preference for candidates with 3 or more years. Proficiency in Excel is essential for data analysis and reporting.
Experience Required
Minimum 2 year(s)
Brand Specialist at Amazon SZ South 3 GmbH
Bengaluru, karnataka, India - Full Time
Skills Needed
Account Management, Vendor Management, Data Analysis, Communication, Marketing, Operations, Inventory Management, Finance, Site Merchandising, Customer Experience, Business Planning, Problem Solving, Collaboration, Performance Metrics, Root Cause Analysis, Strategic Planning
Specialization
The position requires at least 1 year of experience in Account Management or Vendor Management, with a preference for candidates with 3 or more years. Proficiency in Excel 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 Procedures, Data Analysis, Client Recommendations, Accounting, Finance, Digital Solutions, Dashboard Preparation, Relationship Management
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.
Experience Required
Minimum 2 year(s)
Executive/Senior Executive, Controllership at Singapore University of Social Sciences
, , Singapore - Full Time
Skills Needed
Accountancy, Finance, Business, Financial Reporting, Statutory Compliance, Sap Accounting Systems, Microsoft Excel, Interpersonal Skills, Communication Skills, Stakeholder Management, Team Player, Analytical Skills, Self Management, Attention To Detail, Numerical Skills
Specialization
Candidates must have a minimum degree in a relevant discipline and at least 3 years of experience in finance or accounting roles. Proficiency in SAP accounting systems and advanced Microsoft Excel skills are preferred.
Experience Required
Minimum 2 year(s)
Specialist–Supply Chain at Microchip Technology Inc Japan
Boulder, Colorado, United States - Full Time
Skills Needed
Supply Chain Management, Purchasing, Interpersonal Skills, Planning, Organizational Skills, Communication Skills, Analytical Skills, Team Collaboration, Erp Systems, Microsoft Office, Excel, Business Administration, Procurement, Accounting, Finance, Negotiation
Specialization
2-5 years of progressive experience in supply chain management, purchasing, or a related field is required. Strong interpersonal, planning, organizational, and communication skills are essential, along with proficiency in Microsoft Office and analytical skills.
Experience Required
Minimum 2 year(s)
2026 Capital Markets, Internal Audit Summer Analyst at Royal Bank of Canada
Jersey City, New Jersey, United States - Full Time
Skills Needed
Analytical Skills, Interpersonal Skills, Writing Skills, Financial Markets Knowledge, Accounting, Finance, Mathematics, Economics, Ms Outlook, Ms Word, Ms Excel, Compliance, Risk Evaluation, Internal Audit, Business Processes, U.S. Regulatory Standards
Specialization
Candidates should have a proven interest in financial markets and a history of academic excellence. A degree in Accounting, Finance, Mathematics, or Economics is preferred, along with strong analytical, interpersonal, and writing skills.
Sr Financial Analyst II at Ecolab
Pune, maharashtra, India - Full Time
Skills Needed
Financial Analysis, Project Management, Documentation, Training, Advisory, Data Analysis, Problem Solving, Communication, Team Collaboration, Economics, Accounting, Finance, Operational Efficiency, Sustainability, Customer Service, Innovation
Specialization
A degree in finance, accounting, or economics is required along with five to seven years of significant experience. The position does not have supervisory responsibilities but requires a high level of independence.
Experience Required
Minimum 5 year(s)
Intern, Development Programme at Standard Bank - UK
Nairobi, Nairobi County, Kenya - Full Time
Skills Needed
Core Banking Business, Finance, Human Resources, Procurement, Digital, Compliance, Technology, Brand & Marketing, Audit, Governance, Legal, Risk, Operations, Data Science, Analytics
Specialization
Candidates must be university students in their 3rd, 4th, or final year of a bachelor's degree program. They should be available for the entire 3-month internship period.
Working Student – Accounts Receivable (m/f/d) at Redcare Pharmacy
Sevenum, Limburg, Netherlands - Full Time
Skills Needed
Accounts Receivable, Finance, Accounting, Excel, Data Maintenance, Customer Account Reconciliation, Payment Processing, Detail Oriented, Organized, Problem Solving, Communication, Team Support, Documentation, Discrepancy Resolution, Standard Inquiries, Learning
Specialization
Candidates must be enrolled in a degree program related to finance or accounting and be detail-oriented. Basic knowledge of Excel and fluency in English are required, with additional language skills being a plus.
Officer - CT Revenue Assurance at Almosafer
Cairo, Cairo, Egypt - Full Time
Skills Needed
Finance, Accounting, Revenue Assurance, B2c, B2b, Reporting, Sap, Erp, Analytical Skills, Relationship Management, Negotiation Skills, Team Management, Travel Industry Knowledge, Quantitative Skills, Continuous Improvement, Documentation
Specialization
Candidates should have a bachelor's degree in finance or accounting and at least two years of experience in the accounting field. A background in the travel and tourism industry is preferred, along with experience in revenue assurance and ERP systems.
Experience Required
Minimum 2 year(s)
Stagiaire de fin d'études/césure (3 mois) - Auditeur financier - Reims - Ma at MAZARS
Bezannes, Grand Est, France - Full Time
Skills Needed
Audit, Finance, Accounting, Teamwork, Communication, Adaptability, Rigorousness
Specialization
Candidates should have a higher education background (bac +4/+5) in business, engineering, or university, with ideally some prior experience in accounting or finance. They should be rigorous, adaptable, and possess strong interpersonal skills.
Lease Accounting Specialist at JT International S.A.
Warsaw, Masovian Voivodeship, Poland - Full Time
Skills Needed
Accounting, Finance, Lease Accounting, Ifrs, Jsox, Sap, Excel, Analytical Skills, Problem Solving, Organizational Skills, Attention To Detail, Financial Data Interpretation, Reconciliations, Audit Support, Process Improvement, Governance
Specialization
Candidates should have a university degree in Accounting or Finance and at least 1 year of experience in a multinational company. Progress toward a professional qualification and experience with lease accounting are advantageous.
Director, Transformation - Working Capital at ACCORDION PARTNERS LLC
New York, New York, United States - Full Time
Skills Needed
Finance, Operations, Value Creation, Process Optimization, Technology Enablement, Cash Flow Management, Cost Optimization, Kpi Tracking, Client Service, Team Leadership, Business Development, Change Management, Financial Reporting, Digital Transformation, Private Equity, Mentoring
Specialization
Candidates should have a minimum of 10 years of relevant professional experience, ideally in a client-serving role at a top-tier consulting firm. A bachelor's degree in Accounting, Finance, Engineering, or a related field is required, with an MBA being a plus.
Experience Required
Minimum 10 year(s)
Senior Consultant / Manager FRC at Sopra Steria
Courbevoie, Ile-of-France, France - Full Time
Skills Needed
Finance, Risk Management, Regulatory Compliance, Project Management, Data Analysis, Communication, Teamwork, Erp Solutions, Data Quality, Process Optimization, Ai For Finance, Excel, Powerpoint, Sql, Python, Bi Tools
Specialization
A Bac+5 degree in Finance, Risk Management, or Audit/Control is required, along with experience in consulting or auditing in Finance/Risks. Knowledge of regulatory standards and financial processes is essential.
Experience Required
Minimum 5 year(s)
002ACH - Senior ERP Functional Consultant at Augusta Hitech Soft Solutions
, tamil nadu, India - Full Time
Skills Needed
Infor Syteline, Finance, General Ledger, Accounts Payable, Accounts Receivable, Costing, Order To Cash, Process Improvement, Gap Analysis, Documentation, Sap S/4hana, Migration Experience, Data Harmonization, Sql, Cpa, Cma
Specialization
Candidates must have over 15 years of experience, with deep functional consulting experience in Infor SyteLine, particularly in finance and operations. Experience with SAP migration and strong problem-solving skills are highly desirable.
Experience Required
Minimum 10 year(s)
Payroll Intern - Warsaw at Boston Scientific Corporation Malaysia
, , Poland - Full Time
Skills Needed
Economics, Finance, Business Administration, Excel, Polish, English, Microsoft Office, Analytical Skills, Numerical Skills, Relationship Building, Teamwork, Time Management, Adaptability, Willingness To Learn
Specialization
Candidates must have a Bachelor's degree in a relevant field and advanced Excel skills. Fluency in Polish and English is required, with additional languages being a plus.
Supply Chain Project Manager at Hyper Solutions Inc
Richmond, Virginia, United States - Full Time
Skills Needed
Supply Chain Management, Project Management, Logistics Optimization, Erp Enhancements, Supplier Management, Inventory Planning, Process Improvement, Cross Functional Collaboration, Continuous Improvement, Capacity Planning, Performance Metrics, Risk Mitigation, Sourcing, Manufacturing, Engineering, Finance
Specialization
A bachelor's degree in a relevant field and 5+ years of experience in supply chain or project management are required. The candidate should have a strong understanding of procurement, supplier management, and logistics.
Experience Required
Minimum 5 year(s)
Internship - AXA IM Spain Real Assets FMCG Intern at AXA Insurance dac
Madrid, Community of Madrid, Spain - Full Time
Skills Needed
Finance, Management, Excel, Communication, Analytical Skills, Spanish, English, Team Player, Proactive, Results Oriented, Self Starter, Initiative, Deadline Management, Pressure Management
Specialization
Candidates should have a university degree in Finance or Management and be available for a 12-month internship. Proficiency in advanced Excel and excellent communication skills in both Spanish and English are essential.