NewConstruction Project Accounting Manager JobotConstruction Project Accounting ManagerGardena, CA$100,000–$150,000 / 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.
NewSEC Reporting Manager Vaco LLCSEC Reporting ManagerIrvine, CA$60–$80 / hourDetermining 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.
NewAssurance Manager JobotAssurance ManagerLong Beach, CA$120,000–$160,000 / 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. Apply technical expertise in GAAP and GAAS to resolve complex accounting issues, draft financial statements and footnote disclosures, and write technical consultation memos.
NewSenior Tax Manager JobotSenior Tax ManagerLong Beach, CA$160,000–$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. Job Details: We are on the hunt for an experienced and dynamic Senior Tax Manager to join our fast-paced and growing Accounting + Finance team.
NewAccounting Manager JobotAccounting ManagerHawthorne, CA$55–$75 / hourManage the accuracy and productivity of day-to-day activities of accounts payable, cash disbursements, invoicing/billing, customer credits and collections, payroll, perpetual inventory integrity, fixed asset records, general & entity accounting, cost accounting, and Human Resources. 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.
NewTax Senior Manager JobotTax Senior ManagerSan Clemente, CA$120,000–$150,000 / 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. 2. Providing tax planning services for high net worth individuals and corporations, identifying potential tax credits and liabilities, and ensuring accurate and timely filing of tax returns.
NewSEC Reporting / Technical Accounting Consultant Vaco LLCSEC Reporting / Technical Accounting ConsultantIrvine, CA$80–$100 / hourDetermining 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. Key Responsibilities Lead the preparation of external filings and internal reports, such as the 10-Q, 10-K, 8-K, and Earnings Release, ensuring financial statements and footnotes are presented in accordance with U.S. GAAP and SEC guidelines.
NewSEC Reporting Consultant Vaco LLCSEC Reporting ConsultantIrvine, CA$80–$105 / hourDetermining 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.
NewBilling Manager JobotBilling ManagerIrvine, CA$95,000–$125,000 / 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.
NewFinance Manager New Century HondaFinance ManagerGlendale, CAFull timeThe Finance Manager is responsible for the timely completion, review and verification of all financing documents required to complete sales of New and Pre-owned vehicles and the final backstop in the deal process. Explains financing documents, extended warranties, manufacturers, and dealership service procedures and policies to customers to increase their understanding of the sales transaction, protections, and services available.
NewRemote Interim Accounting Manager Vaco LLCRemote Interim Accounting ManagerIrvine, CARemote$60–$80 / hourDetermining 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.
NewCAS Manager JobotCAS ManagerLong Beach, CA$100,000–$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. 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.
NewAccounting Manager Vaco LLCAccounting ManagerIrvine, CA$55–$65 / hourDetermining 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.
NewProperty Manager ( Multifamily-Apartments) JobotProperty Manager ( Multifamily-Apartments)Downey, CA$85,000–$105,000 / yearFor a high-performing manager, the bonus structure adds substantial earning potential: Leasing & Renewal Incentives (Paid Monthly): Earn $175 per new lease and $350 for every 12-month lease renewal completed. The Area Manager is a "boots-on-the-ground," multi-site Property Manager responsible for the daily operational success, leasing, and physical upkeep of a local cluster of 3 to 6 small buildings, totaling approximately 150 to 200 units.
NewAudit Manager JobotAudit ManagerSeal Beach, CA$150,000–$165,000 / 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. Seven (7) or more years of financial service industry experience required in: internal audit, public accounting, risk management, regulatory agency or related experience.
NewProject Manager / Sales - Commercial Roofing JobotProject Manager / Sales - Commercial RoofingBuena Park, CA$80,000–$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. We specialize in re-roof and repair work — focusing on single-ply systems, coatings, and proactive maintenance programs that protect our clients’ investments year after year.
NewAccounting/Finance Manager Vaco LLCAccounting/Finance ManagerMontclair, CA$100,000–$150,000 / yearDetermining 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.
NewGeneral Manager - Commercial Roofing JobotGeneral Manager - Commercial RoofingFountain Valley, CA$150,000–$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. Join a leading commercial roofing contractor with a strong reputation for delivering high-quality roofing, waterproofing, and building envelope solutions throughout the Western United States.
NewRegional Environmental Manager Lennar CorporationRegional Environmental ManagerIrvine, CA$77,975–$113,888 / yearLennar is one of the nation's leading homebuilders, dedicated to making an impact and creating an extraordinary experience for their Homeowners, Communities, and Associates by building quality homes and providing exceptional customer service, giving back to the communities in which we work and live in, and fostering a culture of opportunity and growth for our Associates throughout their career. Interact and build working relationships with regulatory agencies including local authorities, municipalities, state and federal environmental protection agencies, local air quality management districts, and, where needed, state and regional water quality control boards.
NewPortfolio Banker/Manager (CRE) JobotPortfolio Banker/Manager (CRE)Fullerton, CA$130,000–$170,000 / yearThe Portfolio Banker partners with Relationship Managers and the Regional Relationship Manager to evaluate the financial condition and credit needs of prospective and existing Commercial Real Estate (CRE) borrowers. 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.
NewAppraisal Manager (CRE) JobotAppraisal Manager (CRE)Lakewood, CA$150,000–$170,000 / yearThe Appraisal Manager oversees third-party appraisers and appraisal reviewers, manages the Bank’s appraisal management system, supports lending teams through expert guidance, and serves as a key risk partner to the Chief Risk Officer. 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.
NewIncome Tax Manager Vaco LLCIncome Tax ManagerIrvine, CA$50–$58 / hourDetermining 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. With that said, as required by local law, Vaco by Highspring believes that the following salary range referenced above reasonably estimates the base compensation for an individual hired into this position in geographies that require salary range disclosure.
NewAudit Manager Vaco LLCAudit ManagerIrvine, CA$100–$130 / hourDetermining 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. This role requires a CPA, proven experience working directly for a Private Equity firm, and the ability to influence senior leadership in a fast?moving, complex environment.
NewRetail Operations Manager PetSmartRetail Operations ManagerRancho Santa Margarita, CAAccountable for, provides oversight, and validates proper execution of inventory management and pricing processes, including, but not limited to, inventory accuracy, receiving, stocking/re-stocking, inventory counts (live and non-live), product rotations and planner/planogram sets in a timely and organized manner. Facilitates the associate experience and supports associate development; including but not limited to ensuring associates are appropriately trained across the store, onboarding, associate reviews, labor management, mentoring, succession planning, and coaching for accountability.
NewSr. Financial Analyst Consultant Vaco LLCSr. Financial Analyst ConsultantIrvine, CA$55–$70 / hourDetermining 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.
NewSenior Financial Analyst Vaco LLCSenior Financial AnalystIrvine, CA$50–$55 / hourDetermining 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. With that said, as required by local law, Vaco by Highspring believes that the following salary range referenced above reasonably estimates the base compensation for an individual hired into this position in geographies that require salary range disclosure.
NewConstruction Project Accountant JobotConstruction Project AccountantGardena, CA$95,000–$125,000 / 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.
NewConstruction Controller JobotConstruction ControllerGardena, CA$120,000–$160,000 / 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.
NewFinancial Analyst Vaco LLCFinancial AnalystAnaheim, CA$90,000–$110,000 / yearDetermining 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.
Dewatering Project Manager Keller North America, Inc.Dewatering Project ManagerCorona, CA$120,000–$160,000 / yearKeller is looking for an outgoing, self-motivated, organized and experienced Project Manager based out of our Corona, CA office to oversee construction Dewatering projects in California and the region. Actual salary will be based on a variety of factors including relevant internal and external experience, knowledge, skills, scope of job, geographical location or other factors permitted by law .
NewTax Manager Vaco LLCTax ManagerIrvine, CA$50–$65 / hourDetermining 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.
NewSr. Financial Analyst Vaco LLCSr. Financial AnalystIrvine, CA$50–$60 / hourDetermining 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.
NewProject Manager/Executive-HVAC JobotProject Manager/Executive-HVACGardena, CA$120,000–$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. Responsibilities: Oversee all stages of project life cycle management, including initiation, planning, design, execution, monitoring, control and closure of HVAC projects.
NewConstruction Project Manger JobotConstruction Project MangerPasadena, CA$110,000–$150,000 / 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 are an established general contractor specializing in multifamily and mixed-use developments throughout California with a strong reputation for delivering high-quality projects and building long-term client relationships.
Accounting Manager Kinetic Personnel GroupAccounting ManagerGarden Grove, CATemporaryWeâre urgently seeking a decisive, hands-on Accounting Manager to take command of daily accounting operations and lead a high-performing team across A/P, A/R, collections, and payroll. This role demands accuracy, speed, and strong leadership to keep financial processes tight and the organization moving.
NewController (Real Estate) JobotController (Real Estate)Irvine, CA$170,000–$190,000 / yearReporting to the Chief Accounting Officer, the Controller will own accounting operations and strategic financial analysis for the company, directing department activities, implementing internal controls, and overseeing the financial reporting used for compliance, forecasting, and cash flow. 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.
NewProject Accountant JobotProject AccountantAnaheim, CA$80,000–$105,000 / 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 requires strong analytical skills, attention to detail, and the ability to communicate effectively with various stakeholders, including project managers, clients, and vendors.
NewController JobotControllerIrvine, CA$150,000–$200,000 / yearDirect the daily operations of the Accounting Department, including Accounts Payable, Accounts Receivable, Client Trust Accounting (IOLTA), cash management, and billing support, while ensuring consistent service levels across multiple office locations. The ideal candidate is a hands-on accounting leader with experience managing complex financial operations across multiple offices while developing high-performing teams and driving process improvements.
Construction Project Manager - Education/Public Projects Michael Page USAConstruction Project Manager - Education/Public ProjectsAnaheim, CA$145,000–$190,000 / yearFull timeWork closely with the client, architect and engineers to control and manage any change in scope and provide all impacts and documentation of such to allow for a timely decision to be made, such as cost, schedule and quality implications and obtain the Owner's approval. Provide monthly invoices and oversee all documentation and approvals needed to ensure timely funding for the project and subsequent payment to trade partners and vendors.
Project Manager-Fontana NucorProject Manager-FontanaFontana, CA$66,000–$125,000 / yearDemonstrated construction project management experience or at least ten years of reinforcing steel sales, detailing, fabrication, placing or related steel industry experience. • Work with Detailing Manager to help control the financial aspects of contracts to protect the company’s interest and simultaneously maintain a good relationship with customers.
NewSales Manager Greco and SonsSales ManagerCORONA, CAEnsure fiscal responsibility to the company by managing optimal gross margin, minimizing unnecessary returns and good coordination processes to reduce preventable costs. Able to work in a fast-paced, closely integrated team in which customer delight, communication, teamwork, and flexibility are essential.
Guest Relations Manager Marriott Vacations WorldwideGuest Relations ManagerNewport Coast, CAUtilizes interpersonal and communication skills to lead, influence, and encourage others; advocates sound financial/business decision making; demonstrates honesty/integrity; leads by example. Maintains a bold working relationship with all departments to support property operations and goals and to expedite the resolution of any problems that may arise through the general operation of the property.
Staff Accountant AHMC HealthcareStaff AccountantAlhambra, CA$25–$26 / hourFull timeUnder the Accounting Manager, this position will: Assist with monthly close process in accordance with GAAP, including preparation of journal entries and account analysis. Three to five (3-5) years of progressive accounting experience, preferably in healthcare.
Production Manager Michael Page USAProduction ManagerVernon, CA$110,000–$135,000 / yearFull timeThis role is responsible for driving operational efficiency, developing high-performing teams, maintaining regulatory compliance, and implementing continuous improvement initiatives across the facility. A successful Production Manager should have: Bachelor's degree in Business, Engineering, Operations Management, Food Science, or a related field.
NewProject Billing Specialist JobotProject Billing SpecialistAnaheim, CA$75,000–$90,000 / 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 a strong background in job cost, Construction Accounting, Project Accounting, T&M, Time & Material, time and material, and experience with Sage, Vista Viewpoint, viewpoint, job costing, AIA billing, and AIA invoicing.
Senior Accountant Vaco LLCSenior AccountantOrange, CA$75,000–$90,000 / yearDetermining 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.
NewAccounting Assistant Vaco LLCAccounting AssistantAnaheim, CA$25–$28 / hourDetermining 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.
NewSenior Accountant - Fixed Assets Vaco LLCSenior Accountant - Fixed AssetsIrvine, CA$85,000–$100,000 / yearDetermining 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.
NewEntry Level Accounting Vaco LLCEntry Level AccountingChino, CA$20–$22 / hourDetermining 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.
NewTax Senior Vaco LLCTax SeniorIrvine, CA$105,000–$120,000 / yearDetermining 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.