Freelancer salary tax calculator jobs

...totally focused on selling approved Montessori learning toys and educational materials. Key Features: - Navigation should be simple and intuitive for all users: parents, teachers, and occupational therapists, and carers for elderly or someone with disabilities. - Seamless shopping cart and checkout experience. - Detailed product information with quality images. -Allow clients to request proforma tax invoice for NDIS or HCP payments Ideal Candidate: - Proficient in eCommerce website design and development. - Has knowledge or experience in Montessori education, even if only minimally. - Understanding of SEO to drive traffic. - Ability to work in a timely manner, with skills to deliver a flawless website that fits the brief. This will be an exciting project for anyone who under...

...absence management , time tracking management , leave management , payroll management , online pay slips , request management , document management Key Functionalities: - Payroll System: I need a comprehensive payroll system that can accurately calculate and manage employee salaries, deductions, and tax withholdings. Integration or Custom Built: - I am not sure whether I prefer a custom built HRMS or integration with an existing platform. I am open to suggestions and recommendations from the freelancer based on their expertise and experience. Skills and Experience: - Experience in developing and implementing payroll systems for existing businesses. - Knowledge of HRMS best practices and compliance regulations. - Proficiency in relevant programming languages and framewor...

I'm in need of a professional who can guide me through the process of acquiring necessary licenses and permits for my ecommerce website. - Licenses and Permits: I require help with obtaining a Business license, Sales tax permit, DBA, and EIN. These are the crucial elements to ensure my business is legal and compliant. - Expertise Needed: You should have expertise in the legal aspects of ecommerce and licensing, particularly focused on services. - Assistance and Guidance: I would prefer a professional who can not only guide me through the process but also assist me in the actual acquisition of these licenses and permits. - Communication: Good communication skills are a must. I need someone who can explain the legalities and processes in a clear and understandable way, as...

As a sole proprietor, my small business requires proficient aid in accounting and finance. The primary tasks include: - Bookkeeping: This involve...Financial Reporting: A systematic record of all financial activities is needed for strategic planning. Expertise in preparing income statements, balance sheet reports, and cash flow statements is necessary. - Tax Preparation: Your tax preparation skills should ensure compliance with laws and regulations to avoid penalties. The individual best suited for this role should have a background in accounting, finance, or a related field. Experience working with sole proprietorships is a plus. Excellent analytical skills, familiarity with accounting software, and a keen understanding of tax laws and regulations are also ...

Hello! My company, , just launched our updated website and product. It is free to try, but we are looking for paid testers beyond that. I am looking for teams or individuals with some software experience to visit our site and sample our AI powered component UI generator. Please send me your proposal(s) Looking for this to be done as quickly as possible. More user feedback, the better.

Hi I am looking to hire a video creator for my ads. I will send you the product, you will find the videos on TikTok, ripped them and make 5 for each product. I can pay a monthly retainer and I will need you to make as much videos as I need to test. I won’t pay per video. I can pay a monthly salary. Let me know what would work for you. I will also send you a document explaining how to make my creatives. I am texting to different video editors and will pick the best offer. salary starting from $400 US Dollars/month and if you do a great job I will pay much more.

...independently and collaboratively in a remote team environment. - Strong problem-solving skills and attention to detail. **Preferred Qualifications:** - Previous experience in the music industry or with music-related AI projects. - Familiarity with current trends in music and popular lyrical themes. - Experience with cloud computing platforms such as AWS or Google Cloud. **What We Offer:** - Competitive salary and benefits package. - Flexible working hours and remote work options. - Opportunity to work on groundbreaking projects in the music industry. - Collaborative and supportive team environment. - Continuous learning and professional development opportunities. **How to Apply:** If you are passionate about music and AI, and you have the skills and experience to develop an i...

Hi TOP NOTCH FREELANCER, I noticed your profile and would like to offer you my project. We can discuss any details over chat.

I am in need of an accountant who can help with tax preparation for my small business. Key Requirements: - Expertise in tax preparation for both businesses and individuals - Experience working with small businesses (1-10 employees) - Strong knowledge of tax codes and regulations Ideal Skills: - Proficient in financial software - Strong analytical and problem-solving skills - Excellent attention to detail and accuracy - Good communication and interpersonal skills - Ability to meet deadlines Please provide a brief overview of your relevant experience and approach to tax preparation.

I am in need of a skilled and reliable accountant in Poland to assist with my monthly VAT filing and yearly tax filing. As a sole proprietor, it's crucial for me to meet all my financial obligations on time to avoid penalties and unnecessary stress. Key responsibilities: - Handling monthly VAT filings: You will be responsible for ensuring my VAT returns are accurate and submitted in a timely manner - Managing yearly tax filings: As a sole proprietor, I have a specific set of tax obligations that need to be managed effectively Ideal skills and experience: - Proficient in Polish accounting and tax laws: Having a deep understanding of the local regulations and requirements is crucial - Experience working with sole proprietorships: Being familiar with the sp...

I worked incredibly hard for over a year to bring you a top-notch learning program with Freelancer.com that was never revealed before… It's not just about teaching you everything I know and sharing my journey to the #1 amongst 70 million people; it's also about connecting you with a great community.. Once you complete the program and pass the test, you'll earn an exclusive badge that very few people get.. But.. Also, you get all of the following INCLUDED with NO HIDDEN COST in a YEARLY price of 129 USD: ➡️ Be among the elite few to earn the new IFC badge on your profile so that you can stand out! (Upon successful completion of the test) - Priceless! ➡️ Unlock hours of groundbreaking video content I’ve been working on for months that's nowhere else to b...

I require a straightforward, user-friendly spreadsheet that calculates energy savings based on specific input. My needs are very particular. Here are the key aspects: Input Specifications: - It should only...Input Specifications: - It should only take one input: an initial savings value representing the savings our product offers. Calculation Requirements: - I expect the spreadsheet to perform calculations for both percentage and dollar amount savings. Results Format: - The results should be shown as simple numbers; I don't need them displayed as percentages or any graphical representations. The freelancer fit for the task should be proficient in spreadsheet software and have experience in building similar savings calculators. A good understanding of energy savings would b...

I'm looking for an experienced and talented logo designer to create a classic and traditional-style logo for my brand. The primary purpose of this logo is to enhance brand recognition, so it needs to be memorable and ti...principles and ability to create a logo that resonates with the brand's values. - Proficiency in creating logos for online platforms, ensuring they maintain their integrity and recognition across various digital mediums. If you're passionate about classic design, have a keen eye for detail, and can create logos that stand the test of time, I'd love to hear from you. The company name is Advanced Tax Strategies. We want one of the primary colors to be Red. Once we have chosen the winner, we will probably contract with you to do letterhead and...

I need one Flask developer for some easy tasks now I need work for long term I need work from Pakistan or Indian Coder

I need an experienced data entry freelancer who can assist with a high priority task. The project involves inputting data into an Excel spreadsheet and carrying out online data entry tasks. The ideal candidate will be proactive, detail-oriented, and able to work efficiently with minimal supervision.

I am in need of someone adept in Excel and knowledgeable in medicine, especially in dosages and weight-based calculations. The challenging aspect of this project is to modify an existing locked Excel spreadsheet which is used to calculate dosages once a patient's weight is entered. Tasks involve: - Updating the dosages of specific medications based on the guidelines I have on hand. - Modifying the weight-based formula in alignment to these dosage updates. Skills and experience: - Proficient in Excel and worksheet protection - Comprehensive understanding of medical dosages - Experience or understanding of weight related dosages calculations. I will provide the necessary medication and dosage guidelines to the successful bidder for reference. The ideal candidate needs to ...

I require an expert in human resources to help with salary creation and PF/ESIC compliance for my business. Key Responsibilities: * Develop fair and competitive salary structures taking into account minimum wage compliance. * Guide in the comprehensive handling of PF/ESIC compliance. Ideal Candidate: * Extensive HR experience, particularly in salary creation. * Thorough knowledge of PF/ESIC compliance. * Solid awareness of current minimum wage laws.

I'm seeking a designer who can create a one-page website on Figma for our meme coin. The website must be visually appealing and user-friendly. Key Features: - The website should provide essential information such as contract address, total supply, tax details, instructions on how to buy the coin, and social media links. - It should not only be visually appealing but also inspired by a blend of the best existing websites in the field. Style: - The design should follow a minimalist and modern style, keeping the site clean and easy to navigate. Requirements: - Please provide samples of your previous work in your application. Ideal Skills and Experience: - Proficiency in Figma is a must. - Prior experience in designing websites for cryptocurrency or other relevant industry wo...

I'm in need of a skilled freelancer to assist with some data entry work. While the specifics of the work have not been defined yet, it will likely involve entering data into a database, transcribing written documents into digital format, and/or filling out online forms. The task can involve different formats such as Excel spreadsheets, Word documents, or online platforms.

I'm in need of a skilled freelancer to assist with some data entry work. While the specifics of the work have not been defined yet, it will likely involve entering data into a database, transcribing written documents into digital format, and/or filling out online forms. The task can involve different formats such as Excel spreadsheets, Word documents, or online platforms. This job not for India Bangladesh Pakistan and Malaysia

I need New freelancer who can create an advanced Productivity app. like Regain screen time + Focus only for Android. The app should have the following features: - All apps Usage - App Reminders: for Example: When the user selects any app for reminder. Let's YouTube as an example. When the user opens Youtube on his phone, a pop- up will appear asking for how long you wants to use youtube. 5 minutes 10 minutes 20 minutes. If the user selects 5 minutes, then a pop-up will appear again if he uses it for 5 minutes. Just like the Regain app. - Separate screen for whatever permission is required. - Bottom Navigation with two button: 1. Home: Show the top app usages time, then selected app open like youtube open 3, Instagram open 5. 2. Apps : Shaw the app list for selecting a...

I am an MBA student in need of a dedicated and skilled freelancer to assist with the second part of my Scientific Research Methods assignment. I received a zero on the first part because the AI usage was detected at 82%. Therefore, it is crucial that this work is completed without the use of any AI tools to ensure originality and adherence to academic guidelines. Requirements: - Expertise in Scientific Research Methods and related MBA subjects - Strong academic writing skills - Ability to create original, high-quality content without AI assistance - Familiarity with academic standards and integrity - Willingness to communicate and discuss details privately Details: The project involves complex topics within Scientific Research Methods and requires a deep understanding of the sub...

...- Setting up the chart of accounts in a clear and systematic manner that is easily accessible - Configuring tax settings to ensure compliance with Swiss tax laws and regulations Focus Modules: - Sales & Invoicing: I need assistance in optimizing these modules to improve efficiency and tracking - Purchase & Inventory: Assistance in streamlining these modules would be highly beneficial Customizations: - While I do not have any specific requirements at the moment, I am open to suggestions and ideas from the selected candidate on how to further customize and improve the system Preferred Qualifications: - Prior experience with Odoo, particularly in setting up chart of accounts and tax configurations - Strong accounting background, potentially with a CPA qual...

...Preparation & Filing of Extract of Annual Returns & Financial Statements (Unlimited Transactions). F. Preparation & Filing of Annual Returns Form AOC - 04 (Financials Related Annual Return). G. Preparation & Filing of Annual Returns Form MGT - 07/07A (Management Related Annual Return). H. Preparation & Filing of Minutes of 04 Board Meeting & Minutes of AGM. I. Preparation & Filing of Income Tax Returns (Company). J. Preparation of Share Certificates (For All Shareholders). K. Preparation & Filing of 07 Mandatory Registers. L. Preparation & Filing of MBP-01 (Disclosure of Interest by Directors). M. Preparation & Filing of DIR - 08 (Disclosure of Non-Disqualification by Directors). N. All Mandatory Statutory & Secretarial Complia...

...Research and Problem solving skills • Strong interpersonal skill • Most importantly be passionate about communicate and helping others Nice to have • Amazon account suspensions & disputes knowledge • Amazon FBA disbursement & shipping plans knowledge • Expert in PowerPoint • Strong analytical and reporting skills including measuring the performance of all Amazon campaigns What we offer • Competitive salary • Private insurance • Fully remote work with flexible working hours • Career growth opportunities • On the job training on other Amazon related skills • Annual Leave (yes you heard right!) • Bonus holiday on your birthday! • Amazon training certifications • A friendly and amazing environment to...

...estate sales. Excellent communication and interpersonal skills. Proven ability to generate leads, convert prospects, and close deals. Valid driver's license and reliable vehicle for property visits. Strong knowledge of the local real estate market and industry practices. Ability to work independently and as part of a team. Strong negotiation and problem-solving skills. Benefits: Competitive salary and commission structure. Opportunities for career growth. Comprehensive training and support. Flexible work schedule. Networking opportunities within the real estate industry. Other Perks are also include If you Fulfill the above requirements and are passionate about real estate sales, we encourage you to apply for this exciting opportunity. Join our team and take your care...

...able to apply for loans through the system's interface. - Loan Request and Approval Tracking: The system should facilitate the tracking of loan requests and approvals. - Loan Repayment Management: The system should manage loan repayment schedules, ensuring accurate and timely repayments. - Prequalification Status & Loan Calculator: The Loan Management Module should also have a feature that checks the members' prequalification status for loans and includes a loan calculator. Ideal Skills and Experience: - Experience in developing Pension Fund Administrative Management Systems - Proficiency in developing Workflow Tracking Systems, Contribution Tracking Systems and Investment Tracking Systems - Previous experience in developing Loan Management Modules - Profici...

I worked incredibly hard for over a year to bring you a top-notch learning program with Freelancer.com that was never revealed before… It's not just about teaching you everything I know and sharing my journey to the #1 amongst 70 million people; it's also about connecting you with a great community.. Once you complete the program and pass the test, you'll earn an exclusive badge that very few people get.. But.. Also, you get all of the following INCLUDED with NO HIDDEN COST in a YEARLY price of 129 USD: ➡️ Be among the elite few to earn the new IFC badge on your profile so that you can stand out! (Upon successful completion of the test) - Priceless! ➡️ Unlock hours of groundbreaking video content I’ve been working on for months that's nowhere else to b...

I'm looking for a talented designer who can give my freelancer profile a fresh, creative spin. I want to stand out from the crowd and impress potential clients with a unique and unconventional bio and description. Ideal Skills: - Experience in UX/UI design - Proficiency in copywriting - Creativity and out-of-the-box thinking Key Points: - Your redesign should prioritize improving the user experience on my profile. - The focus will be on revamping the profile bio and description specifically. - The style I'm looking for is creative and unconventional. I want to captivate visitors with something unexpected yet professional. Please showcase your previous work and explain how you'd approach this redesign to help me decide on the best fit for this project.

...skilled freelancer with expertise in LinkedIn optimization, particularly in the sales and these industries. Key requirements and tasks: - Conduct a thorough analysis of my current LinkedIn profile - Optimize the content and layout of the profile to align with my target industries - Enhance the profile to appeal to recruiters in these industries Ideal skills and experience for this job include: - Proven track record in LinkedIn profile optimization, especially for sales positions - In-depth understanding of the fashion, tech, luxury, and hospitality industries - Ability to tailor content to attract recruiters in these specific sectors - Strong communication and collaboration skills to ensure my profile reflects my seniority and expertise in sales. Above all, I'm seeking ...

Hey you! Do you have more than 6 years as a Laravel Developer? Can you prove it? Can you prove/provide evidence of what you have personally done as a developer? Does compliance to high security standards, encyption at rest, encryption in transit, AES 256, SHA 256 mean something to you? Are you willing to join an existing project? Are you willing to work for a flat monthly salary? Then this job may be for you. Our team is hard at work building a web application. We currently need an additional developer to assist with some key activities. You will be assigned duties by our Application Team Leader. Shoot us a quick message if interested. No agencies or middle men please.

Hi Sergii B, would you like to do work with me to complete two simple page designs with copy. Page 1 - Options page Page 2 - Residual Grade Calculator Page

I'm looking to leverage Azure document intelligence prebuilt models and train models to extract data from a variety of tax and financial documents. The extracted data needs to be exported into a Google spreadsheet. Additionally, I need an interface for users to easily upload these documents. Key Requirements: - Extract data from various financial documents: primarily focusing on Expense reports, W-2 forms, credit card statements, 1099s, and annuities. - Extract specific data from credit card statements such as Transaction amounts, Merchant names, Transaction dates, and also the ability to convert currency and combine rows. - Extract specific data from bank statements like Account balances, Transaction descriptions, and Check numbers. Ideal Skills and Experience: - Proficien...

I'm in need of a skilled web builder with expertise in to create a Freelancer directory portfolio. The key functionalities for this Freelancer directory portfolio are as follows: - Advertisement Capabilities: The platform should support advertising placements for users. - Membership Management: Users should be able to sign up, create profiles and manage their memberships on the site. - Profile Content Upload: Users should have the ability to upload their portfolio content on their profiles. Ideal candidate should have: - Proficiency in - Proven experience in developing directory websites, particularly freelancer directories - Strong understanding of advertising and membership functionalities - Ability to enable content upload on user profiles Please don&...

I'm looking for a freelancer to create two custom monthly payslips based on an annual salary of $105,000. The payslips will be for April & May should be professional, simple and include the following details: - Employee's name and address - Employer's name and address - Date of payment - ABN (Australian Business Number) - Year-to-date (YTD) earnings The required format is a simple and professional design without any need for color or excessive creativity. Ideal Skills and Experience: - Experience in creating payslips or financial documents - Understanding of Australian payroll standards and regulations - Ability to deliver a simple, professional design

Job Title: Digital Media Specialist Location: Muzaffarpur, near Patna Bypass Road, Bihar, India Type: Full-time, In-Person About Us: We are a leading educational institute in Muzaffarpur, dedicated to providing h...content marketing strategies. • Excellent communication and organizational skills. • Ability to work independently and as part of a team. • Creativity and attention to detail. Preferred Qualifications: • Bachelor’s degree in Marketing, Digital Media, Graphic Design, or related field. • Experience in an educational setting. • Familiarity with educational content creation. Benefits: • Competitive salary based on experience. • Opportunity to work in a dynamic and growing educational institute. • Professional development oppo...

I'm looking for a qualified attorney to represent me as I seek justice for multiple types of fraud that were committed against me in Pennsylvania. I currently possess considerable evidence and documentation supporting my claims. Core Legal Matters: - Deprivation of rights under color of law - Executor fraud - Conspiracy to commit estate fraud - Real estate fraud - Tax fraud - Mail and wire fraud This case will involve local court proceedings. Therefore, experience and capabilities in this environment are essential. Ideal Skills: - Expert knowledge of estate and real estate law - Previous experience with fraud cases - Proven track record of successful litigations - Ability to work in local court proceedings in Pennsylvania I'm highly motivated to engage the right le...

I have a mathematical problem related to a video game that I cannot solve. I'm offering 100 dollars to anyone who comes up with a solution, and makes a simple calculator with the solution. The problem is described in this spreadsheet. Please read it before contacting me. https://docs.google.com/spreadsheets/d/1b7J3gmEsKXdg5S7edLrwDv4Xyf8yO0hpFWip2y11bOg/edit#gid=0

I am looking for bidder to grow my fresh profile on Freelancer. Earlier I was working on Fiverr. I have served 600+ clients with 4.9 ratings on Fiverr. Now, I want to grow on this platform. My expertise are graphics designing, photoshop, Ad design, photo editing.

My project seeks to secure government grants focused on tax preparation. I need an experienced grant writer who can successfully craft and submit applications correlating with my project's vision. Primary Responsibilities: - Research and identify suitable government grants. - Write and submit persuasive grant proposals. - Track submitted applications and response times. Ideal Candidate: - In-depth knowledge of tax education and preparation matters. - Proven experience in grant writing (especially on government grants). - Excellent written communication and persuasive skills. - Ability to maintain specified deadlines. If this resonates with your skills and experience, I welcome your bid to help my cause.

I'm seeking a skilled and versatile bookkeeper to manage my accounts in QuickBooks. Key Responsibilities Include: - Daily entry of transactions - Financial statement preparation - Tax planning and filing Ideal Qualifications: - Proficiency in QuickBooks - Experience in managing both accounts payable and receivable - Strong understanding of tax planning - Excellent attention to detail - Previous experience working with a diverse range of transactions I value clear communication and a proactive approach to managing my finances. The role may be expanded in the future if the right candidate demonstrates a keen eye for financial strategy.

I'm in need of a data entry Freelancer who can handle My tasks without specific details. effectively. I have a few files that need to be copied and pasted. While I haven't specified the type of files, the volume is manageable. Let me know your availability and your experience in handling similar projects.

Job Title: Business and Marketing Assistant Type: Part-Time, Remote Hours: 10 hours/week (2 hrs a day / 5 days a week) Salary: £400/month (with potential for growth) About Us: We are a wedding photography start-up based in London, England. We are aiming to revolutionise the wedding industry and expand into other areas like architecture and interior photography. We value creativity, innovation, and quality. Role: We need an organised, creative, and knowledgeable person to help us grow. You'll work on marketing, operations, and other tasks, helping us implement and test new ideas. Your role will grow as our business does. Responsibilities: Develop and execute marketing strategies. Manage daily operations. Contribute ideas and feedback. Implement and test new strate...

...specifically designed with the features of project management, budget tracking, and document sharing. The primary function of this software will be to drive project efficiency by keeping all project details organized, deliver real-time budget oversight, and facilitate instant file exchanges. This tool is intended for use by my project managers and office administrators. Consequently, the ideal freelancer for this task should possess a strong proficiency in cloud-based software development, particularly those intended for construction project management. Your experience should also extend to designing user-friendly interfaces that cater to the needs of project management and administrative professionals. Web Application A cloud-based platform designed to streamline project manage...

...receipts with thermal printers. - User login for separate staff: It should also have a feature to allow separate logins for different users or staff members. - Inventory management: The software should include inventory management features for tracking stock levels and products. - Customer management: I need a system that can handle customer data and history, to help with marketing and future sales. - Tax calculation: The software should be able to automatically calculate taxes for each transaction. - Customizable: The software should be customizable to suit the specific needs of my retail store. - No monthly renewal payment: Ideally, I'm looking for a one-time purchase software with no recurring fees. The ideal candidate for this job should have experience developing custo...

I'm seeking an independent ASP.NET developer based in India with at least 5 years of experience, strong C# programming skills, and familiarity with SQL Server and Asp.net core. Your English skills will be crucial as direct communication with me is required. Key Responsibilities: - Develop a robust business management system leveraging ASP.NET - Implement user authentication and authorization features - Integrate appropriate APIs to enhance system functionality Ideal Candidate: - Minimum 5 years experience in ASP.NET development - Proficient in C# programming and SQL Server - Familiarity with Asp.net core - Experience in developing business management systems preferred - Strong communication skills for client call Please note that this project is only open to Indian-based independen...

Moda windows and doors Thailand need a comprehensive tool that can draft and manage quotations, invoices, and tax receipts. The ideal candidate should be able to: - Develop a user-friendly Android app with the primary functionality of creating quotations, generating invoices, and issuing tax receipts. - Include features such as data storage, enabling the app to keep track of past transactions. - Implement a PDF generation feature to allow for easy sharing and printing of documents. - Incorporate customer management functionalities, making it easy to access and edit customer details. - Calculate the cost per square meter accurately for windows and doors. The tool has to be versatile and compatible with different platforms to enhance its usability.

I need an Android or PC based application for creating quotations, generating invoices, and tax receipts. It should support offline functionality, with essential features available without an internet connection. Key Features: - Creating Quotations: The app should allow users to create comprehensive and customizable quotations, including options to choose profile, colour, glass, mosquito netting, etc. - Generating Invoices: Users should be able to conveniently generate invoices based on the created quotations. - Generating Tax Receipts: The app should also support the generation of tax receipts. Additional Requirements: - Save as PDF: The ability to save these documents in a PDF format is essential. - Customer Data: The app should maintain a database of customer inf...

...want to use this nabe ANRO because is short same as UBER or BOLT Home About Us Contact Us Services Book Now The Book Now page should include: A fare calculator Car options (e.g., salon, executive car, estate car) A postal code finder (for example, "depart from CV2 5LA to Heathrow Airport") Google Map integrated to show the travel from A TO B The "Drive with Us" page is for driver partners and needs a registration form (I will provide an example). Critical features for this project include: An online payment gateway for convenient and secure transactions. A fare calculator to provide transparency about costs before booking. A user registration system for passengers, ensuring a seamless booking expe...

...understanding of the data and help build a comprehensive energy financial model. Key Deliverables: - Explanation of Cash flow projections - Explanation of ROI calculations - Explanation of Sensitivity analysis - Explanation of 5-year financial projection - Explanation of Manufacturing Financial Feasibility Modeling Data Inputs: - Revenue projections - Cost projections - Investment costs - Tax rates Inflation Handling: - Inflation should be included in the projections Ideal Candidate: - Proficient in MS Excel, capable of building complex models - Experience in financial modeling for the energy sector - Understanding of manufacturing financial feasibility modeling - Ability to communicate and present complex financial data clearly - Strong analytical and ...