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Looking for a Manager MUST HAVE Bagel Job Experience Job Summary: The store manager is responsible for leading all team members in the efficient and profitable operation of a Bagel shop. He/she is responsible for managing the day-to-day store operations, maintaining high store standards and conditions, and fostering a positive environment, which provides consistent fast, efficient, and friendly service ensuring a Total Quality Experience for both our customers and team members. The store manager creates the tone and personality of the store by being an advocate of training, customer service, product knowledge and education, encouraging safe work practices, and a demonstrated commitment to our Guiding Principles and House Rules. Store Operations: Develops and executes sales and profit plans that are in-line with budgetary goals. Ensures and is accountable for profitability of the store by growing sales and controlling costs of goods, inventory levels, labor, supplies and expenses. Maintains and utilizes daily, weekly, quarterly and annual financial reporting tools. Ensures proper team member coverage, scheduling according to the needs of business while maintaining target labor costs. Oversees all cash and media management functions. Able to perform all POS duties, front and back of house functions including opening and closing procedures, coordinating with the Corporate Office as necessary. Maintains proper loss prevention standards, reviewing cash handling procedures, deposits and safe procedures. Maintains a clean well-merchandised store, following visual presentation plans and standards. Plans, executes and communicates all sales promotions and new product information effectively and efficiently. Identifies staffing, recruiting, interviewing, hiring, and training needs of qualified candidates. Facilitates on-going training and development of current staff. Promotes and practices safe work habits, identifying and resolving potential safety hazards, operational inconsistencies and any team member or customer incidents. Documents accidents, conducts initial investigation and determination of root cause in the interest of maintaining a safe work environment. Conducts monthly safety meetings ensuring team member compliance in all safety initiatives. Service: Is the Role Model for outstanding service and “owner” of the service initiative at his/her store. Pro-active in solving customer problems and satisfying customers in various situations. Ensures that all team members are committed to and demonstrate our Guiding Principles and House Rules. Ensures that all team members provide customers with efficient, friendly, superior service on a consistent basis. Consistently monitors, coaches and encourages team members to meet the Company’s service standards. Assesses and provides adequate staffing to provide efficient and friendly, superior service. Maintains high cleanliness standards consistently throughout the store in the areas of store appearance, merchandise and equipment. Product: Ensures that all Company bagel recipes and procedures are followed, maintaining the highest quality and consistent product standards. Ensures that all Company food offerings maintain the highest quality. Ensures that all team members are educated on our products and services, by developing an understanding of our various types of bagel. Training & Development: Provides ongoing training and development to all team members in the areas of operating standards, customer service and product knowledge. Demonstrates the ability to lead, effectively communicate. Builds morale and team spirit by fostering a work environment where team members input is encouraged and valued. Ensures each team member has received proper training. Continually develops team members, establishing specific performance objectives, and measuring team member performance regularly. Coaches and counsels team members for improved performance, documenting developmental plans as necessary.

We're having an OPEN CALL on Friday 11/08/24 from 3pm-5pm at our Madison Location (25 E 51ST Street, New York, NY 10022). Please bring a physical copy of your resume! We are quickly growing & hiring in both Manhattan & Brooklyn! Please note that this is a tipped position with a base rate of $16 + an additional $3 - $5 in tips/hour depending on location. (Total Compensation = $16 - $21) Springbone Kitchen is looking for ambitious Team Members to join our growing team! Our ideal candidates have previous restaurant experience and are trust-worthy, responsible, and reliable. The Team Member position is an exciting opportunity to show us your skills & grow within the company. We look forward to meeting you! About Us: Springbone Kitchen is a quick-service restaurant company with 7 locations in Manhattan, Brooklyn & NJ. We value human health, animal welfare, & sustainability. We are passionate about serving high-quality and affordable bowls, bone broth, smoothies, baked goodies, & more! Our Team takes the sourcing of both our ingredients & team members very seriously. We believe that great leadership begins with transparency, open communication, & mutual respect. What We Are Looking For: - Restaurant experience - A positive, energetic, & uplifting management style - A trustworthy, responsible, & reliable leader - Well-adapted to fast-paced counter-service restaurant environments - Ambition to take on more responsibility and be considered for further management roles - 1+ years of restaurant experience preferred - Flexible availability preferred - What We Offer: - Unlimited Growth (More than half of our General Managers & Corporate Team began as Team Members/Service Managers!) - Consistent Schedule based on availability - Reasonable Hours of operation to limit early-morning or late-night commuting (Store Hours: 10:30am-8:30pm -- Working Hours: 9am-10pm) - Paid Breaks - Free Meals - Paid Training - Flexible Schedule - Paid Sick & Family Leave - Paid Jury Duty Leave - Free Uniform - Over-Time Pay - What A Great Team Member Do: - Provide outstanding customer service & hospitality to our guests - Ensure fantastic food quality - Ensure a positive & friendly work environment - Upholding NYC health & safety guidelines - Learn all the moving parts of the restaurant including all stations (bowls, broths, register, dish, prep) - Maintain a clean work environment with the help of fellow managers & team members - Continue learning and developing skills to fill future open AGM & GM positions - We look forward to meeting you!! - Job Types: Full-time, Part-time - Pay: $16.00 per hour - Expected hours: 20 – 40 per week - Benefits: - Employee discount - Flexible schedule - Food provided - Paid sick time - Paid training - Referral program - Shift: - Day shift - Evening shift - Morning shift - Night shift - Work Location: In person

Accountant Tax Preparer We are currently seeking an experienced CPA Tax Preparer or CPA Candidate to join our team in our New York, NY 10017 location. About Us: S&E Azriliant, PC., believes in the value of relationships. We view every client relationship like a partnership, and truly believe that our success is a result of the client’s success. We are committed to providing close, personal attention to our clients. We take pride in giving clients the assurance that the personal assistance they receive comes from years of advanced training, technical experience and financial acumen. Job Summary: The Tax Preparer should be well versed in preparation of income tax returns with a focus on moderate to complex corporate, partnership and individual tax returns and sales tax returns. Preparer to work closely with and reporting to our senior CPA tax preparer and the Managing Attorney. Supports company’s tax return operations by maintaining management of the day-to-day tax return activities for various corporate and individual clients. The position has other responsibilities as directed by the Managing Attorney. Job Duties and Responsibilities: Core duties and responsibilities include the following. Other duties may be assigned Prepare moderate to complex tax returns (federal/state), multi-state and multi-source income. Prepare forecast and reconciliation of tax returns. QuickBooks for general ledger work and Tax write ups Review and analyze tax files in order to compile and organize client tax data in preparation for tax return processing. Draft responses to notices from tax authorities Tax Audits Maintain tax calendar Communicate with client to obtain documentation in preparation for tax return processing. Field phone calls from clients and address questions on the necessary documentation for tax return filings. Job Requirements Education and Experience: Bachelor's Degree in Accounting, Finance or related field Licensed NY CPA or candidate 2-3+ years in qualified Accounting/tax prep firm/prepare moderate to complex corporate, partnership and individual returns We are willing to train candidates who have a demonstrated acumen for accounting and income tax preparation. The candidate will work closely with our Senior CPA tax preparer to gain the needed two years of experience for licensing requirements. Required Abilities and Skills: Excellent verbal and written communications skills Detailed oriented with strong organizational skills Problem-solving and critical-thinking skills Demonstrate competence with CCH ProSystems fx (and its client portal) and QuickBooks Pro Fluent in English, both oral and written Excellent judgment, able to prioritize workload, and manage multiple projects and deadlines Proficiency in Microsoft Office Applications including Excel, PowerPoint, and Word Compensation and Benefits: Competitive market-based salary, commensurate with experience and education Comprehensive benefits package available To Apply: Please submit your cover letter, salary expectations, and resume via the ‘Apply Now’ button! We are an Equal Opportunity Employer! Please no phone calls or agency submissions! Keywords: Certified Public Accountant (CPA), Cost Accountant, Financial Reporting Accountant, General Accountant, Staff Accountant, Accountant, Taxation, Auditor, Auditing, Revenue Tax, Internal Auditor

Full job description Metro One LPSG is a rapidly growing company with state-of-the-art infrastructure and we are looking to a hire qualified Loss Prevention Officer to work at a variety of our clients requesting quality service. We are a national company with 26 talent centers throughout the country. While working for Metro One, you will be given the opportunity to exercise your mind for business in an environment that values advancement. High-Level Luxury Security Officer Location: New York Area Must be able to work on the weekends. High-Level Luxury Security Officer Summary: Rapidly expanding corporation is actively seeking Concierge for a high-level luxury site. The right candidate should be able to demonstrate a positive can do attitude with an emphasis on the highest level of customer service while ensuring the safety of visitors and staff at the site. High-Level Luxury Security Officer Skills: Possess outstanding customer service skills Must Have strong written and verbal communication skills and be able to interact with customers and client on a daily basis Present a professional and impeccable appearance Be able to stand for extended amount of hours Be able to follow instructions and adhere to policies and procedures Demonstrate the ability to work under pressure and diplomatically address and control challenging situations Be able to accept and handle other special assignments as needed New York State Security License require Health, Dental, Vision offered. Opportunity for advancement and growth. Company paid uniforms. Extensive training program If you meet the above Skills for our High-Level Luxury Security Officer position, please apply today!!!! Metro One LPSG is an Equal Opportunity Employer committed to embrace diversity.

The Visual Merchandising Manager at Dagne Dover is a key leadership role responsible for creating a visually engaging environment that reflects the brand's values and appeals to our customers through strategic retail display and merchandising. This role aligns the store visuals with overall brand aesthetic and initiatives and works closely with the Store Manager and Retail Operations to ensure the store remains visually compelling. The VMM will also assist with special projects supporting visual initiatives. This is a full-time, in person position at our Flagship Store in Soho and will report directly to the Senior Manager, Retail Operations with a dotted line to the Creative Director. The Role: Visual Impact: Align the store visuals with overall brand aesthetic and initiatives, and create and execute seasonal visual display to enhance the in-store customer experience. Maintain high visual standards through daily and weekly tasks including resetting display, resetting testing stations, and ensuring overall store ambiance, including playlist and scents. Participate in visual execution of events when needed. Leadership & Team Training: Develop visual standards and product knowledge and train team members on those standards. Set clear objectives and expectations for visual processes and special projects. Act as a leader in the store and partner with the Store Manager, ensuring alignment on store priorities. Operational Management: Collaborate with leadership to plan and execute store priorities, including opening/closing checklist and VM standards checklist. Balance visual merchandising tasks with customer service responsibilities, including working on the sales floor and supporting the store team as needed. Ensuring inventory accuracy when utilizing store products for merchandising and display. Change & Innovation: Bring fresh, forward-thinking ideas to life, creating a compelling environment and making the store an irresistible destination. Tailor and elevate visual direction to perfectly match the store's unique vibe. Store Environment: Utilize reporting tools to identify business opportunities in product placement and stock levels. Ensure safety standards and adherence to company policies to support store profitability. Development & Growth: Take ownership of personal and professional development. Lead special projects that support visual initiatives or personal career growth You: 2-3 years of visual merchandising experience at a corporate level preferable in a retail fashion environment 2-3 years of retail and/or customer service experience Proven track record of strong leadership and team management abilities Creative and strategic thinker with a keen eye for detail Excellent communication and training abilities Ability to adapt and innovate within a dynamic retail environment Knowledge of visual merchandising techniques Ability to see a project from start to finish, including ideation and execution The expected starting annual salary range is $75,000-$80,000. Schedule will typically be Monday to Friday 10am-6pm and one weekend per month to support events and peak times. We may ultimately pay more or less than the posted range based on the location of the role. The amount a particular employee will earn within the salary range will be based on several factors including, but not limited to, relevant education, qualifications, experience, skills, performance and business needs. Founded in 2013, Dagne Dover is a digitally native, women-owned brand that designs problem-solving bags for all aspects of life. At its core, our company is aimed at making lives easier through empathy and good design. We love people, and we love making people happy. Diversity, Inclusion & Belonging are important to us, as a diverse team ourselves. We’ve created a community where everyone’s uniqueness is celebrated, respected, and honored. We encourage you to apply if you think it sounds like a good fit for you!

Benefits/Perks of Working With Us: Upon joining Real Hospitality Group, associates are offered competitive compensation, career growth opportunities, flexible access to wages, holiday, sick and vacation pay, health, dental and vision insurance, employer paid life, accidental death, and dismemberment insurance, an employee assistance program, a 401k, and many associate discount options. Purpose for the Position: The Catering & Events Manager is responsible for increasing hotel revenues by meeting with 3rd party planners, trade associations, corporate accounts, individuals, or other markets in order to promote the hotel and secure additional sales and detail all incoming events and service assigned events, banquets and meetings. The Catering & Events Manager Essential Responsibilities: Provide professional and courteous customer service at all times. Implement approved sales plan and action plans as directed. Develop and search for potential markets for hotel. Develop, create, and implement innovative Sales and Marketing techniques. Maintain CI/TY and prepare BEO packets and layouts for the team. Execute and distribute all in-house advertising and promotional campaigns. Maintain competitive analysis statistical information. Maintain current filing system on company accounts and prepare required reports. Maintain enthusiasm and interest throughout all stages of the conference planning. Detail all incoming events. Meet weekly with Food & Beverage Director to review operations efficiencies and concerns. Distribute and update all banquet event orders in a timely fashion ensuring all necessary departments have sufficient time to properly accommodate all client needs and requests. Work with the Audio-Visual department to ensure all equipment is ordered, set up, and tested prior to guest use. Work with culinary team to plan all menus and assist with catering events. Ensure all functions are billed correctly. Contact in house meeting planners to promote good will and foster additional and repeat business. Maintain good rapport with local civic groups and associations. Prepare reports as requested: Sales Call Reports, Internal Sales Report. In the absence of a Director of Sales & Marketing, attend and lead Sales and BEO meetings with the team. Attend weekly staff meetings, weekly sales, catering, and all BEO Meetings. Make personal sales calls. Complete projects as determined by the Director of Sales & Marketing. To do this kind of work, you must be able to: Understand sales principles relating to the product you are selling. Organize activities to make the best use of time and efforts. Express yourself well when talking to potential buyers or sellers, to discuss features of the products or services involved and convince the other person of both your knowledge and integrity. Use arithmetic in computing the cost of sale to customer. Maintain enthusiasm and interest throughout all conferences with buyers and sellers. Keep accurate records of contacts, sales, and purchases. Be available on nights, weekends, and holidays. Physical Demands: Lifting 30 lbs. Maximum with frequent lifting and/or carrying of objects weighing up to 10 lbs. Requires walking or standing to a significant degree, reaching, handling, feeling, talking, hearing. Environmental Conditions: Inside: Protection from weather conditions but not necessarily from temperature changes. A job is considered "inside" if the worker spends approximately 75% or more of the time inside. Math Skills: Requires mathematical development sufficient to be able to: Deal with system of real numbers; algebraic solution of equations; and probability and statistical inference. Apply fractions, percentages, ratio and proportion. Language Skills: Must have developed language skills to the point to be able to: Read newspapers, periodicals, journals, and manuals. Write business letters, summaries and reports using prescribed format and conforming to all rules of punctuation, grammar, diction and style. Participate effectively in discussions and debates. Speak extemporaneously on a variety of subjects. Relationships to Data, People and Things: Data: Coordinating: Determining time, place, and sequence of operations or action to be taken on the basis of analysis of data; executing determination and/or reporting on events. People: Supervising: Determining or interpreting work procedures for a group of workers, assigning specific duties to them, maintaining harmonious relations among them and promoting efficiency. A variety of responsibilities are involved in this function. Creating strong relationships with potential clients and the general public. Things: Handling: Using body members, hand tools, and/or special devices to work, move, or carry objects or materials. Involves little or no latitude for judgment with regard to attainment of standards or in selecting appropriate tools, objects or materials. Specific Vocational Preparation: Specific vocational training should include a significant combination of college education, on-the-job training, or essential experience in less responsible jobs which lead to the higher job or serving in other jobs. Over 2 years' experience in Sales with some background in convention center operations is desirable. (Pay range: $75,000 - $85,000)

As a sales representative reach out (with9293569033txt) bproauto, you will be responsible for growing the sales, penetration, and loyalty of bproauto parts within dealerships and wholesale accounts in your assigned territory. Responsibilities include the following: Increase sales, loyalty, and utilization of bproauto parts to achieve revenue goals. Represent and develop the bproauto brand to new and existing wholesale customers to conquer sales from existing suppliers. Conduct sales visits alone or in conjunction with representatives from dealerships, distributors, etc. Generate new wholesale accounts by networking, cold calling, market research, etc. Routinely interact face-to-face with dealerships and existing wholesale customers to foster strong relationships, customer satisfaction, and purchase loyalty. Consult with all levels of dealership management to increase utilization of bproauto parts on customer and internal (used) vehicles. Coach and train dealership employees on bproauto. Coordinate with dealer parts managers to maintain appropriate inventory to facilitate retail, internal, and wholesale sales goals. Utilize Salesforce/ equivalent software to log all contacts and interactions. Provide feedback to bproauto corporate team regarding product, pricing and incentive opportunities to increase sales. Requirements: 90% daily travel with some overnight travel required depending on assigned market. College degree preferred, but not required. A minimum of 5 years of relevant experience is strongly preferred. Aftermarket or dealership account management. Brand and product representation / training. Ability to develop relationships with independent repair facilities Sales/Relationship Building Required Competencies: Proficient computer skills including Microsoft Office, Email and Web Strong organizational skills and attention to detail Effective project management skills Effective communication skills both written and verbal Sense of urgency Outstanding customer service skills Helm is proud to provide equal employment opportunities to all employees and applicants for employment and prohibits discrimination and harassment of any type without regard to race, color, religion, age, sex, national origin, disability status, genetics, protected veteran status, sexual orientation, gender identity or expression, or any other characteristic protected by federal, state or local laws. This policy applies to all terms and conditions of employment, including recruiting, hiring, placement, promotion, termination, layoff, recall, transfer, leaves of absence, compensation and training.

Are you looking for a rewarding career in inspiring individuals and families to achieve unlimited potential? Look no further... Outreach Development Corporation is looking for a Primary Social Worker to work in our Ridgewood Residential program. The qualifications/requirements for this role are: You should have evidence-based knowledge of working with chemical dependence and co-occurring mental health issues. You should possess a CASAC- T, or CASAC, LMSW, LMHC, LCSW, MHC-LP, MSW-LP. 2-3 years of experience dealing with substance abuse disorders. 1-2 years of experience with clients with co-occurring and mental health disorders. 1-2 years of experience working in an OASAS-funded facility is a plus. Bilingual (Spanish / Polish) a plus. Action-oriented, adaptable, and innovative approach to program planning. This is a Full-time Exempt position. This role job description entails the following: The Primary Counselor is responsible for the delivery and implementation of supervision, support, and clinical services to a population of chemically dependent clients with co-occurring and mental health problems. Provide various clinical or substance abuse services. Conduct intakes and monitor individual, group, and family therapies. Develop service plans and conduct reviews as needed throughout treatment. Provide mental health assessments, counseling, referrals, and intervention services. Complete and maintain documentation according to federal and state guidelines. Other duties as assigned. Ability to work effectively in collaboration with diverse groups of people. At Outreach, we enjoy a strong work-life balance, excellent benefits, and ongoing professional training. Our enthusiastic employees love what they do and the positive impact they make every day. Outreach embraces diversity and promotes a workplace where individual differences are recognized, appreciated, and respected.

We’re looking for leadership-oriented individuals to join our Fast Track Management Program. In this program, you’ll have the opportunity to accelerate your path to management, and advance within 12 months. Job Description New York Life Insurance Company and its affiliates are dedicated to prudent financial management, high-quality products, and impeccable service. Our financial professionals help clients develop a long term financial strategy to achieve their financial goals using a comprehensive array of financial products and services, including life insurance, fixed and variable* annuities, and mutual funds*. In the Fast Track Management Program, you’ll start as a financial professional to gain hands on experience. Once you have met the program requirements, you’ll be able to transition into management as an Associate Partner. In this role, you’ll be responsible for recruiting and developing your own team of financial professionals. You’ll also be enrolled in the Associate Partner Training Program, an intensive, six-month program that will develop you and prime you for success as a manager. Why New York Life? From quality training programs to a competitive compensation package, New York Life offers tremendous support and benefits to our financial professionals and managers. Our dedicated teams at the General Office and the corporate office support our managers and help them impact their agents and communities. Our extensive resources include: · Our NYLIC University training program, designed to provide career-long support and growth includingtuition reimbursement program for certain advanced, professional designation courses · Three highly-skilled teams providing advanced markets support: o Our Advanced Planning Group o Eagle Strategies for qualifying agents who are also Registered Representatives o The Nautilus Group for qualifying agents who pay a monthly subscription fee. · A team of highly-trained, experienced product consultants to support your agents’ client acquisition needs About New York Life We are among the strongest and most respected financial companies in America today, consistently appearing on the Fortune 100 list. New York Life has earned the highest possible financial strength ratings currently awarded to any life insurer from the four major ratings agencies: Standard & Poor’s (AA+); A.M. Best (A++); Moody’s (Aaa); and Fitch (AAA).** For over 60 years we have led the way in the industry with the most US members of the Million Dollar Round Table, the standard of excellence for life insurance sales performance in the insurance and financial services industry. Job Type: Full-time Pay: $47,616.71 - $160,504.54 per year Benefits: 401(k) Dental insurance Flexible schedule Health insurance Life insurance Paid time off Retirement plan Tuition reimbursement Vision insurance Experience: Financial concepts: 1 year (Preferred) Work Location: Hybrid remote in New York, NY 10007

Description: Architectural Grille, a Division of Giumenta Corporation, located at 42 Second Avenue, Brooklyn, NY, 11215 is a family-owned and operated manufacturing company that has been in business since 1945. We are currently seeking to add a Business Development/Logistics/Customer Service member to our growing team. Architectural Grille presents at several trade shows in the United States. We are seeking an additional team member to join us who can assist with logistical coordination and representation of our product. Additional projects will be provided when not working on trade show projects. This role required heavy client, staff, and outside vendor interaction. Please note this is an ON-SITE position: Monday - Friday 8:00AM to 4:30PM Salary: $70,000 Duties/Responsibilities: · Assist in the logistics of trade shows, including travel booking, marketing materials to be sent before the show, shipping coordination, booth booking, load in / load out, contracts, and general logistics. · Trade shows would require travel 5 to 10 times a year. This may increase if more trade shows are added. Coordinate meetings for trade shows or events where requested. Follow-up of attendees from the trade show Create campaigns in Salesforce as needed (training will be provided) Manage our sample fulfillment database (Material Bank) to ensure all sample requests are fulfilled and followed up on. (training on this application will be provided). Book Architect/ Designer presentations · Quote follow-up via email and phone calls to discuss the status of the projects. Visit local clientele when applicable. · Assisting with take-offs when needed. Track and document activity in Salesforce. · Working on special projects may include marketing and our website. Additional duties as needed Able to think one step ahead and is proactive. Detail orientated · Communicate with clients and represent the brand to elevate the customer experience. · Ability to work on projects alone and with a team. · Ask questions when something is unknown. · Ability to problem solve and think outside the box. Qualifications/Requirements: A minimum of 2 – 3 years of experience Experience working and coordinating logistics for trade shows Detail orientated and organized. Computer experience MS Outlook and Excel Blueprint reading is a plus but not required. Salesforce experience is a plus but not required. Sheet metal knowledge/experience is a plus but not required. Neat and organized Ability to work in a team atmosphere. Ability to communicate clearly and concisely to achieve the intended objective. Working Conditions: Clean Environment Eyes may be strained during the day. Americans with Disabilities Specifications: The physical demands described herein are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform essential functions. Introductory Period: 90 Days After Thirty Days: · Health Care · Paid Holidays Paid Time Off (PTO): · Beginning 1/1 after completion of six months: 10 PTO’s · Beginning 1/1 after completion of two years: 12 PTO’s · Beginning 1/1 after completion of three years: 13 PTO’s · Beginning 1/1 after completion of four years: 14 PTO’s · Beginning 1/1 after completion of five years: 15 PTO’s · Beginning 1/1 after completion of six thru nine years: 20 PTO’s · Beginning 1/1 after completion of 10 years plus: 25 PTO’s After One Year: · Ability to contribute to the company 401(k) plan. · Safe Harbor Plan 3% of your salary · Profit Sharing Plan Other Opportunities: · Year-end performance bonus (if warranted) · Annual increase (if warranted) · Transit Check · Voluntary Benefits from Extensis (Dental Plan, Vision Plan, Short Term Disability, Beyond Perks, Term Life Insurance, Flexible Spending, Long Term Disability, Credit Union, Group Home/ Auto Insurance, Critical Illness Insurance, Pet Benefit Plan, Section 529 College Savings, Prepaid Legal Services and Aflac)