JobotNewSenior Public Relations Manager (Law Firm) JobotSenior Public Relations Manager (Law Firm)New York, NY$175,000–$200,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. By applying for this job, you agree to receive calls, AI-generated calls, text messages, or emails from Jobot, and/or its agents and contracted partners.
Vaco LLCNewDirector, Digital Marketing & Communications Vaco LLCDirector, Digital Marketing & CommunicationsNew York City, NY$60–$60Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Vaco by Highspring values a diverse workplace and strongly encourages women, people of color, LGBTQ+ individuals, people with disabilities, members of ethnic minorities, foreign-born residents, and veterans to apply.
United Nations Federal Credit UnionSenior Third Party Risk Management Analyst United Nations Federal Credit UnionSenior Third Party Risk Management AnalystNew York, NY$105,000 / yearSupport the TPRM framework to ensure alignment with organizational objectives and regulatory requirements, with primary responsibility for tracking of end to end third party risk assessment process, which includes risk reviews, documenting findings in the risk register, coordinating follow-ups with the third parties and the business unit owners, and facilitating the collaboration and documentation of the related risk acceptance with the business unit owner.• • Collaborate with business unit owners to communicate findings, develop risk mitigation strategies, and provide insights that support the TPRM Framework.• Support ongoing monitoring and risk-remediation activities by assisting in tracking vendor exceptions and issues, updating risk profiles, and documenting remediation steps.•
JobotNewTax Senior – Public Accounting JobotTax Senior – Public AccountingNew York, NY$100,000–$145,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. With offices in NYC and Long Island, we provide comprehensive tax, assurance, and consulting services to high-net-worth individuals, privately held businesses, and organizations across a wide range of industries.
JobotNewTax Senior Manager – Public Accounting JobotTax Senior Manager – Public AccountingNew York, NY$180,000–$265,000 / yearWith offices in NYC and Long Island, we provide comprehensive tax, assurance, and consulting services to high-net-worth individuals, privately held businesses, and organizations across a wide range of industries. Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal.
Kforce Inc.Senior Tax Manager Kforce Inc.Senior Tax ManagerParsippany, NJ$170,000–$210,0007+ years of public accounting tax experience including tax return preparation and review, Expected to have good communications skills and correspond both orally and in writing with clients and tax authorities. Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs.
Reed Smith USSenior Manager and Team Lead, Intelligence & Investigations Reed Smith USSenior Manager and Team Lead, Intelligence & InvestigationsNew York, New York$185,000–$275,000Full timeReed Smith Legal Solutions is seeking a strategic and entrepreneurial Senior Manager & Team Lead, Intelligence & Investigations, to build and lead a premier global investigative practice supporting clients across the legal, financial services, corporate, and private equity sectors. The Senior Manager will lead the development of a high-performing global investigations team, oversee sophisticated client engagements, and execute strategic business development initiatives across law firms, investment firms, and multinational corporations.
Kforce Inc.NewSenior Accountant Kforce Inc.Senior AccountantNew York, NY$100,000–$110,000Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs. By clicking “Apply Today” you agree to receive calls, AI-generated calls, text messages or emails from Kforce and its affiliates, and service providers.
JobotNewSenior Non-QM Underwriter JobotSenior Non-QM UnderwriterCranford, NJ$100,000–$100,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. If interested, apply directly, and also feel free to email your latest resume and your desired base salary requirements to https://jobot.com/apply/senior-non-qm-underwriter/29122579?utm_source=Monster.
JobotNewSenior Tax Associate JobotSenior Tax AssociateNew York, NY$97,000–$140,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. The ideal candidate will have experience preparing complex returns for partnerships, corporations, S-corporations, and high-net-worth individuals while managing multiple engagements and deadlines during busy seasons.
JobotNewSenior Architect & Full Stack Developer – Front Office Technology JobotSenior Architect & Full Stack Developer – Front Office TechnologyNew York, NY$200,000–$220,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. You will work closely with traders and business users to design, build, and maintain robust, high-performance technology platforms that drive valuation, trading workflows, performance tracking, and asset surveillance.
JobotNewSenior Program Manager (AI & Business Transformation) JobotSenior Program Manager (AI & Business Transformation)New York, NY$75–$110 / hourThe successful candidate will be highly organized, proactive, business-focused, and capable of navigating ambiguity while helping the organization successfully adopt new technologies and ways of working. Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal.
Kforce Inc.NewSenior Accountant - Reporting Kforce Inc.Senior Accountant - ReportingNew York, NY$96,000–$131,000Duties include: Preparation of 10-Q, 10-K and other SEC filings including financial statements, footnote disclosures and MD&A to ensure timely and accurate filings and testing of internal controls in accordance with the Sarbanes-Oxley Act. Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs.
Kforce Inc.NewSenior Internal Auditor - Hybrid Kforce Inc.Senior Internal Auditor - HybridRutherford, NJ$105,000–$115,000Prepare work products such as audit analyses and engagement documentation such as a narrative and a walkthrough, test and evaluate processes and related controls, assist in the preparation of the audit approach relating to nature, timing, and extent of procedures. Key Tasks: The Senior Internal Auditor will work in collaboration with audit managers and other internal audit team members to execute annual audit plan based on corporate risk assessment.
Kforce Inc.Senior Financial Analyst Kforce Inc.Senior Financial AnalystRutherford, NJ$100,000–$115,000Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs. By clicking “Apply Today” you agree to receive calls, AI-generated calls, text messages or emails from Kforce and its affiliates, and service providers.
Kforce Inc.Senior Technical Accountant Kforce Inc.Senior Technical AccountantParisppany, NJ$100,000–$110,000Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs. 3+ years of Public Accounting with experience auditing publicly traded companies &/or 4+ years of SEC reporting &/or technical accounting out of a large company.
Kforce Inc.Tax Senior Kforce Inc.Tax SeniorNew York, NY$75,000–$110,000Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs. By clicking “Apply Today” you agree to receive calls, AI-generated calls, text messages or emails from Kforce and its affiliates, and service providers.
Kforce Inc.NewTax Senior and Tax Manager Kforce Inc.Tax Senior and Tax ManagerNew York, NY$106,250–$143,750Responsibilities Include: * In this role, the Tax Senior and Tax Manager will oversee, train, and coach tax associates and interns on assignments and assess their performance * Function as lead individual contributor on various tax projects as appropriate - gain continuous level of increased compliance responsibility in the review process * Tax Senior prepares tax returns for more research and consult with Supervisors and above on various client-related tax matters. Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs.
Kforce Inc.NewAudit Seniors Kforce Inc.Audit SeniorsNew York, NY$95,000–$115,000Responsibilities include: Audit Senior will assist in execution of internal audit and advisory engagements to evaluate the adequacy and effectiveness of governance, risk management and control processes (financial, operational, information technology and regulatory) . Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs.
Kforce Inc.NewAudit Senior Kforce Inc.Audit SeniorNew York, NY$85,000–$120,000Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs. Kforce's client, a well established, very successful CPA firm based in Midtown Manhattan seeks Audit Senior who will participate on diverse for profit and Not-for-Profit engagements.
Kforce Inc.Tax Senior and Manager - Public Accounting Kforce Inc.Tax Senior and Manager - Public AccountingUnion, NJ$85,000–$150,000Minimum of 3+ years for Tax senior & 7+ years for Tax Manager - experience should be with 1040's, as well as small to mid-sized business S-corp, C-corp and Partnership and Hight Net-Worth tax filing, planning, and strategic services. Responsibilities: Review and provide compliance with federal, state, and local tax returns for individuals, businesses, trusts, and non-profits as well as high net-worth individuals; Will also serve some multi-state and international entities and customers.
JobotNewSenior Auditor JobotSenior AuditorParamus, NJ$80,000–$100,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. By applying for this job, you agree to receive calls, AI-generated calls, text messages, or emails from Jobot, and/or its agents and contracted partners.
JobotNewSenior Accountant JobotSenior AccountantParamus, NJ$80,000–$100,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. A well-established, small public accounting firm is seeking a Senior Accountant to support a broad range of client services, including tax, assurance, and advisory work.
JobotNewTax Senior JobotTax SeniorNew York, NYRemote$90,000–$110,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. Through a solid, structured approach, we advance the financial strength and tax position of businesses and individuals in our region as they build and strengthen the community that surrounds us.
JobotNewSenior Sales Executive - Apparel - Wholesale JobotSenior Sales Executive - Apparel - WholesaleNew York, NY$100,000–$150,000 / yearThe Senior Sales Executive will work closely with our marketing and product development teams to ensure that our products meet the needs of our customers and stay ahead of industry trends. Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal.
JobotNewSr Commissioning Engineer (Data Centers) – Remote JobotSr Commissioning Engineer (Data Centers) – RemoteSecaucus, NJRemote$120,000–$165,000 / yearSuccessful candidates will have experience in Electrical Systems & Equipment with a focus in Data Centers and Mission Critical Facilities; experience and an understanding of Building MEP Systems Design, Construction, and Commissioning of Critical Systems ranging in size, rating, and complexity; Commissioning, Testing and Troubleshooting of Electrical Systems and related controls. Knowledgeable with common mechanical, and controls-related building equipment, including: Engine generators / Uninterruptible power supplies & battery systems / Medium and low-voltage electrical switchgear/ PLC controls and sequences of operations / Automatic transfer switches / Static transfer switches / Power distribution units / Busways.
JobotNewTax Senior Accountant JobotTax Senior AccountantPine Brook, NJ$120,000–$148,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. If you want to work with top musicians and athletes, and have 3+ years of experience in a CPA firm, preparing multi-state business returns for high net worth clients, your CPA designation or are CPA track and are looking for growth, this role is for you!
JobotNewSenior Commercial Real Estate Attorney (Leasing) JobotSenior Commercial Real Estate Attorney (Leasing)New York, NY$200,000–$280,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. This role will be a cornerstone of our commercial real estate operations, providing expert legal counsel on a broad range of property types including retail, office, industrial, restaurant, healthcare, and specialty use leases.
JobotNewSenior Civil Engineer JobotSenior Civil EngineerNew York, NY$85,000–$120,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. Developing detailed designs for civil engineering projects, including stormwater management systems, drainage, grading, and utilities.
JobotNewSenior Interior Designer - Manhattan JobotSenior Interior Designer - ManhattanNew York, NY$95,000–$145,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. A competitive and well-known architecture firm in New York and beyond, we are looking to add an Senior Designer who specializes on interior finishes for large projects.
JobotNewSenior Plaintiff PI Attorney JobotSenior Plaintiff PI AttorneySands Point, NY$200,000–$350,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. The successful candidate will be responsible for managing a busy caseload, dealing with a wide range of personal injury claims, and working closely with our clients to ensure the best possible outcomes.
Kforce Inc.Senior / Staff Accountant Kforce Inc.Senior / Staff AccountantNew York, NY$75,000–$86,250Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs. 2+ years of related small CPA firm tax prep and review experience - 1040, 1120,1065 along with QuickBooks and accounting services (no assurance required).
JobotNewTax Senior (100% Remote) JobotTax Senior (100% Remote)Brooklyn, NYRemote$110,000–$140,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. We believe that putting your employees first is not only the right thing to do, but it also gives us the competitive edge to ensure our clients have an excellent experience!
Kforce Inc.NewSenior SOX Associate - Internal Controls Kforce Inc.Senior SOX Associate - Internal ControlsParamus, NJ$85,000–$150,000Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs. This is a unique opportunity for someone with recent public accounting and/or corporate audit experience focusing on areas of Internal Controls and SOX consulting.
Kforce Inc.NewSenior Tax Analyst Kforce Inc.Senior Tax AnalystNew York, NYRemote$80–$112Employee pay is based on factors like relevant education, qualifications, certifications, experience, skills, seniority, location, performance, union contract and business needs. By clicking “Apply Today” you agree to receive calls, AI-generated calls, text messages or emails from Kforce and its affiliates, and service providers.
Kforce Inc.Senior Internal Audit Kforce Inc.Senior Internal AuditFairfield, NJ$85,000–$125,000Summary: Our client is a boutique professional service providing cross-functional services to diverse clients (services include internal audit, forensic accounting, risk management, and compliance). Assist in oral and written presentations to management during and at the conclusion of the examination, discussing deficiencies, recommending corrective actions to improve operations and reduce cost.
JobotNewPartner - Senior Attorney JobotPartner - Senior AttorneyWhite Plains, NY$250,000–$350,000 / yearIdeal candidates will bring a strong combination of technical legal expertise, strategic thinking, and a commitment to excellence, including: 7+ years of experience practicing in a top-tier BigLaw environment, with exposure to sophisticated, high-stakes matters and demanding client expectations. Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal.
JobotNewSenior Civil Engineer - Geotech Divison JobotSenior Civil Engineer - Geotech DivisonNorth Caldwell, NJ$140,000–$185,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. By applying for this job, you agree to receive calls, AI-generated calls, text messages, or emails from Jobot, and/or its agents and contracted partners.
JouléNewSenior Legal Operations Specialist JouléSenior Legal Operations SpecialistFlorham Park, NJ$31–$54 / hourConduct initial contract reviews to identify missing information, inconsistencies, or workflow issues, exercising independent judgment to determine appropriate agreement types and escalate issues as necessary. Assist with operational and administrative tasks including vendor management, onboarding, meeting arrangements, travel logistics, expense reporting, and purchase order processing.
BNYNewSenior Vice President, Client Enablement BNYSenior Vice President, Client EnablementJersey City, NJMaintain the project plan across critical milestones, dependencies, and risks across the delivery lifecycle, including identification, escalation, and remediation of impediments across internal and external stakeholders. Every day, our teams harness cutting-edge AI and breakthrough technologies to collaborate with clients, driving transformative solutions that redefine industries and uplift communities worldwide.
Vaco LLCNewSr. Director, Enterprise Procurement Vaco LLCSr. Director, Enterprise ProcurementNew York City, NY$180,000–$260,000Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual's skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
Fidelity InvestmentsNewSenior Manager, Asset Management Compliance - Alternatives Manager Oversight Fidelity InvestmentsSenior Manager, Asset Management Compliance - Alternatives Manager OversightWeehawken, NJ$85,000–$171,000Please be advised that Fidelity’s business is governed by the provisions of the Securities Exchange Act of 1934, the Investment Advisers Act of 1940, the Investment Company Act of 1940, ERISA, numerous state laws governing securities, investment and retirement-related financial activities and the rules and regulations of numerous self-regulatory organizations, including FINRA, among others. These benefits include comprehensive health care coverage and emotional well-being support, market-leading retirement, generous paid time off and parental leave, charitable giving employee match program, and educational assistance including student loan repayment, tuition reimbursement, and learning resources to develop your career.
Release RecoveryNewSenior Psychiatric Recovery Associate Release RecoverySenior Psychiatric Recovery AssociateYorktown Heights, NY$25–$32 / hourPart timeThis position is designed for experienced mental health professionals who are comfortable working with individuals experiencing schizophrenia spectrum disorders, bipolar disorder, psychosis, severe mood disorders, chronic suicidality, personality disorders, and other complex psychiatric presentations. Experience supporting clients with schizophrenia spectrum disorders, bipolar disorder, psychosis, severe mood disorders, personality disorders, or co-occurring psychiatric and substance use disorders.
Daiichi Sankyo, Inc.Senior Associate, Compliance Monitoring and Risk Assessment Daiichi Sankyo, Inc.Senior Associate, Compliance Monitoring and Risk AssessmentBasking Ridge, NJ$92,160–$138,240 / yearFull timeFacilitate the onboarding of new vendors, including completion and validation of due diligence requirements such as risk questionnaires, screening activities, and coordination with cross-functional stakeholders to obtain required approvals. With a legacy of innovation since 1899, a presence in more than 30 countries, and more than 19,000 employees, we are advancing breakthrough therapies in oncology, cardiovascular disease, rare diseases, and immune disorders.
Vaco LLCNewSenior Accountant Vaco LLCSenior AccountantNew York, NYRemote$120,000–$135,000Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Vaco by Highspring values a diverse workplace and strongly encourages women, people of color, LGBTQ+ individuals, people with disabilities, members of ethnic minorities, foreign-born residents, and veterans to apply.
Vaco LLCNewSenior Director of Accounting Vaco LLCSenior Director of AccountingNew York, NY$175,000–$200,000Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Vaco by Highspring values a diverse workplace and strongly encourages women, people of color, LGBTQ+ individuals, people with disabilities, members of ethnic minorities, foreign-born residents, and veterans to apply.
Vaco LLCNewSr. Property Accountant Vaco LLCSr. Property AccountantUpper Saddle River, NJ$95,000–$110,000Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Established and growing commercial real estate investment and management firm is seeking a Senior Property Accountant to oversee full-cycle accounting for a portfolio of commercial and industrial properties.
Vaco LLCNewSenior Project Manager - Change Management Vaco LLCSenior Project Manager - Change ManagementNew York, NY$110–$160Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.