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      Senior Officer, Regulatory Compliance (UAE National) | Commercial Bank of Dubai (CBD)

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      Employment:

      Full Time

      JOB PURPOSEThe role holder is responsible for handling and addressing the regulatory notices and inquiries received from competent authorities within the requested timelines.The role holder shall assist with the implementation of an effective regulatory compliance control framework within the organization to ensure adherence to laws, regulations and guidelines relevant to CBD’s business activities.Principal Accountabilities- Day-to-day management of the regulatory notices and inquiries received from competent and law enforcement authorities as per the Bank’s internal policies and procedures. – Draft, assemble, and file documentation and submission materials to regulatory authorities within the required timelines and in conformance with appropriate regulations and guidelines. – Assist with the annual preparation of the FATCA/ CRS submission. – Record and track regulatory inquiries received and devise processes to monitor regulatory matters. – Produce Management Information (MI) reports and metrics on regulatory notices and inquires received from competent authorities and summary reports on new regulations and impact analysis.- Assist in the interpretation and evaluation of proposed, new and amended regulations to assess the impact of these regulations on the business.- Assist with the identification of regulatory developments, requirements, and industry trends. Maintain regulatory intelligence through continuous monitoring of regulatory landscape; identify risks, mitigation, and resolution strategies. – Assist the Quality Assurance team with the identification of adverse trends, poor controls and systemic risks as a Regulatory Compliance subject matter expert.- Participate in all regulatory examinations and audits.- Prepare and manage a regulatory breach log and report all regulatory breaches. – Assist with the review of Regulatory Compliance policies and procedures as and when required.- Assist with the implementation of Regulatory Compliance controls, ensuring consistency and integration with the Operational Risk framework.- Assist with the internal documentation and communication of key relevant regulatory developments.

      RequirementsQUALIFICATIONS- Bachelor’s Degree as a minimum from a recognized university.- Well versed with local regulations, banking systems, concepts and banking best practices.EXPERIENCE- At least 3+ years of experience in the banking/financial services sector.SKILLS- Good command of English and Arabic language. – Planning and organizing skills – Report writing skills- Time Management skills COMPETENCIES- Communicating effectively.- Thinking analytically.- Team working- Taking initiative

      In 1969, when we at Commercial Bank of Dubai started out little did we know that sheer grit and determination would get us where we are today. An Emiri Decree issued by His Highness the Late Sheikh Rashid Bin Saeed Al Maktoum, the founder of modern Dubai, laid the cornerstone of Commercial Bank of Dubai. We started out as a joint venture of Commerzbank, Chase Manhattan Bank and Commercial Bank of Kuwait. A minority stake was held by a few UAE businessmen.

      By 1982, little more than a decade later, we evolved into a National Public Shareholding company. A feat complimented by an exponential increase in the capital base and mammoth restructuring of our operations. The feather in the cap came when the Government of Dubai became a key shareholder.

      Over the decades, we have transformed ourselves into a progressive and modern banking institution. We are supported by a sturdy financial base and reigned by a strong and stable management. The proof of which lies with our customers who have stood by us over the years. More

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      Senior PM, Ops Integration | Amazon.ae

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      Employment:

      Full Time

      Sr PM, Ops Integration, MENA Ops Strategic ProjectsDESCRIPTIONJob summaryAmazon is looking for a motivated individual for the profile of Sr Program Manager for its MENA operations team to drive Automation & Sustainability Innovation projects. This role is a field based role and the candidate should enjoy getting their hands dirty, working on the floor for experimenting and implementation.· Define, design, launch and manage new Fulfilment & Transportation related Automation and Sustainability programs in MENA.· Work with global and regional key stake holders across various functions to define and launch a product/program.· Manage technical and operations integration with amazon systems across retail, merchant, transportation operations and finance technologies and setup end-to-end operational, accounting, and financial, taxation requirements, and performance measurement and customer satisfaction related processes.· Launch and expand the product/program as per Amazon’s requirements while being responsible for all customer and merchant satisfaction, performance, compliance, accounting and financial related metrics.· Evaluate launch outcomes and reintegrate learning into the organizational plan· This role calls for an individual who can own all aspects of how fulfilment & transportation impacts customer experience, shipper experience and operator experience with passion in Automation & Sustainability Innovation, manage performance and measure, determine, then drive, any initiatives necessary to improve it. It requires an individual to showcase judgment and decision making skills to balance customer experience with financial impact. · This position offers a broad exposure to various business, financial, and technical teams within Amazon.· The successful candidate will be a person who enjoys and excels at dealing with ambiguity programs with little information. · He / She will have excellent written and verbal communication skills, Operations acumen, the ability to create and sustain urgency, and a proven ability to lead large cross-functional projects including communication across all levels and teams in the organization: senior leaders, technical teams, finance, fulfillment, and business leaders.

      BASIC QUALIFICATIONS· 6-10 years of relevant experience in Engineering , operations, or technology innovation domain. Consultancy background is a plus.· Bachelor’s degree· High attention to detail and proven ability to manage multiple, competing priorities simultaneously· Comfortable analyzing data and making decisions based on this· Excellent communication skills, both written and verbal· Experience using excel and program management toolsPREFERRED QUALIFICATIONS· MBA or Master’s Degree in Industrial Engineering, Operations Management or related field· Green/Black Belt Certification preferred· Experience using SQL and Tableau

      Amazon.ae, formerly Souq.com, is an English-Arabic language e-commerce platform, owned by Amazon, Inc. It is the largest e-commerce platform in the Arab world. On March 28, 2017, Amazon.com Inc. confirmed it would be acquiring Souq.com for $580 million. On May 1, 2019, Souq.com became known as Amazon.ae. More

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      Workplace Coordinator | Ernst & Young

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      Employment:

      Full Time

      If you are eager to demonstrate your skills in facilities management and desire to work in a leading company and be part of an inclusive working environment, then this would be an exciting role for you. The opportunity As a Supervising Workplace Coordinator, you will be an integral part of the facilities and hospitality services team, and a pivotal force in managing facility, inventory and maintenance related activities. At the same time, you will work with a team of excellent professionals, from whom you can learn to be a person of higher professionalism. Your key responsibilities Assist the Facilities Manager to effectively manage facilities activities on a day-to-day basis, delivering consistent, seamless and efficient services around building maintenance and repairs, office equipment and appliance maintenance and/or replacement and space planning. Other key responsibilities include:- Liaise with building management and external suppliers on alterations, reconfiguration and construction – Coordinate work with related parties on furniture and workstation set up, network point installations, vending services, equipment, etc. – Assist in managing the administrative activities involving maintenance and repairs of office equipment and appliances and desk moves within the office – Maintain and update inventory records of office equipment, appliances, furniture, stationery, etc. – Monitor order processes and patterns, identifying issues and concerns supporting cost efficiencies – Assist in preparing purchase orders and maintain purchasing records and pricing information Oversee resource deployment as necessary and based on workload requirements – Keep the office seating plans and utilization reports updated

      Skills and attributes for success – Proactively seek ways of improving the office environment, recycling & other environmentally friendly processes – Negotiate and recommend execution of contracts for purchase of supplies, provisions, services and equipment – Demonstrate a good understanding and knowledge in the field of purchasing – Ensure consistent quality of output/services is provided and requests are processed promptly – Contribute to the initiatives of strengthening and streamlining the facilities management To qualify for the role you must have – 2+ years experience working in a fast paced environment in facility management or procurement – In depth knowledge of systems, tools and procedures for office maintenance, office & facility management – Verbal and written communication skills – The ability to manage a diverse workload Ideally, you’ll also have – A bachelor’s degree in a related field What we look for We are most interested in people with confidence and strong experience in multitasking. You will need a proactive approach to work and the curiosity to seek out new challenges without being pushed. If you are ready to make a real contribution to our goal of building a better working world, this role is for you.What we offer We offer a competitive compensation package where you’ll be rewarded based on performance and recognized for the value you bring to our business. Plus, we offer: – Continuous learning : You’ll develop the mindset and skills to navigate whatever comes next. – Success as defined by you : We’ll provide the tools and flexibility, so you can make a meaningful impact, your way. – Transformative leadership : We’ll give you the insights, coaching and confidence to be the leader the world needs. – Diverse and inclusive culture : You’ll be embraced for who you are and empowered to use your voice to help others find theirs. If you can demonstrate that you meet the criteria above, please contact us as soon as possible. The exceptional EY experience. It’s yours to build. EY | Building a better working world EY exists to build a better working world, helping to create long-term value for clients, people and society and build trust in the capital markets. Enabled by data and technology, diverse EY teams in over 150 countries provide trust through assurance and help clients grow, transform and operate. Working across assurance, consulting, law, strategy, tax and transactions, EY teams ask better questions to find new answers for the complex issues facing our world today.

      EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

      EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Information about how EY collects and uses personal data and a description of the rights individuals have under data protection legislation are available on our site.

      The MENA practice of EY has been operating in the region since 1923. For over 95 years, we have grown to over 7,500 people united across 21 offices and 16 countries, sharing the same values and an unwavering commitment to quality. As an organization, we continue to develop outstanding leaders who deliver exceptional services to our clients and who contribute to our communities. We are proud of our accomplishments over the years, reaffirming our position as the largest and most established professional services organization in the region More

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      Senior Consultant – Business Tax Advisory (BTA) ( Saudi National) | Ernst & Young

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      Employment:

      Full Time

      Our BTA business operates as a team of highly experienced tax professionals who focus on delivering efficient and effective advice to companies in the region. Our goal is to improve quality, manage risk, create efficiency and drive value. Our market leading approach combines standard and efficient processes, highly effective tools and an extensive network of local tax and accounting professionals. Our clients benefit from an integrated, consistent, and flexible quality service to address direct and indirect tax compliance and advisory, statutory accounting and financial reporting, and tax accounting. The opportunity As part of our regional services team you will assist in looking after service delivery, coordination, issue resolution, and contract management of projects where you will be expected to draft tax advisory memos and reports to address client concerns. Your key responsibilities The focus will be on assisting the team in business advisory related service delivery. You will prepare tax research memos and tax advisory reports. Assist with local State tax return preparation and therefore understand tax adjustments and tax provisioning work. Attend meetings with the local Tax Authority on client related tax matters. Build strong internal relationships and across other services. Establish, maintain and strengthen internal and external relationships with clients to help ensure that the services delivered to clients by our offices are of the highest standards and are done on a timely basis. You will be responsible for the day-to-day supervision of client engagements, monitor progress and deliverables, put in place the necessary standardized processes, anticipate and identify risks, escalate issues as appropriate and drive performance-improvement solutions. You will support the team in marketing and business development initiatives to grow our BTA client base in the region and help to create positive culture, coach and counsel junior team members to help them develop professionally and personally. Skills and attributes for success If you are an energetic and motivated professional with strong analytical and problem- solving skills, you will get the experience to develop within the Tax practice and be exposed to major clients and projects throughout the Middle East. Understand concepts of taxation (primarily for inbound activity) and be able to interpret tax law. You will have some exposure to international tax concepts (and understanding thereof) – Double Tax Treaties, BEP’s/ Transfer Pricing, PE’

      To qualify for the role you must have – A degree in a relevant field (Accountancy/ Commerce/ Law) – 2-3 years of relevant big-4 experience with focus and knowledge of tax advisory services Ideally, you’ll also have – Excellent analytical, supervisory skills – Tax professional qualification (CTA, ADIT) What we look for We’re interested in versatile people with the ability to take on new responsibilities and listen to clients to get things done. We’re not just looking for technical knowledge experience – we’re after genuinely interesting people with the ability to build relationships, negotiate and think in unique and creative new ways. We need individuals that could move into managerial roles in the short term. If you’re a confident individual with an ability to operate individually and/or within a team environment and have the ability to solve complex issues, this role may be for you. What working at EY offers EY offers a competitive remuneration package where you’ll be rewarded for your individual and team performance. We are committed to being an inclusive employer and are happy to consider flexible working arrangements. Plus, we offer: – Support and coaching – Opportunities to develop new skills and progress your career – The freedom and flexibility to handle your role in a way that’s right for you About EY As a global leader in assurance, tax, strategy, transaction and consulting services, we’re using the finance products, expertise and systems we’ve developed to build a better working world. That starts with a culture that believes in giving you the training, opportunities and creative freedom to make things better. Whenever you join, however long you stay, the exceptional EY experience lasts a lifetime. And with a commitment to hiring and developing the most passionate people, we’ll make our ambition to be the best employer by 2020 a reality. If you can confidently demonstrate that you meet the criteria above, please contact us as soon as possible. Build your legacy with us. Apply Now.

      EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

      EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Information about how EY collects and uses personal data and a description of the rights individuals have under data protection legislation are available on our site.

      The MENA practice of EY has been operating in the region since 1923. For over 95 years, we have grown to over 7,500 people united across 21 offices and 16 countries, sharing the same values and an unwavering commitment to quality. As an organization, we continue to develop outstanding leaders who deliver exceptional services to our clients and who contribute to our communities. We are proud of our accomplishments over the years, reaffirming our position as the largest and most established professional services organization in the region More

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      Payroll Officer – 3 months Contract | WFC Holding

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      Employment:

      Contract

      looking for Payroll Officer who has experience with Sage System (mandatory) on temporary basis for 3 months. The role will be based in Abu Dhabi. Candidates who are immediately available or able to join within 1-2 weeks’ notice are preferred

      Sage ERP System Experiencethe role will assist in implementation period The role will be based in Abu Dhabi. Candidates who are immediately available or able to join within 1-2 weeks’ notice are preferred

      WFC Holding was born out of a market need for specialist shared services support functions in the UAE.

      WFC Holding has rapidly expanded its service offering, capability, and client base to become an integrated business process outsourcing company. More

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      Transaction Strategy & Execution Manager | Ernst & Young

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      Employment:

      Full Time

      Are you building your tomorrow, today? If that sounds like you, think about pursuing a career with our Transaction Strategy and Execution (TSE) team. We have a market-leading proposition to create and maximize value for our clients, whether they are acquiring or divesting assets, or undertaking operational restructuring. The opportunity Our team is looking for high caliber individuals to join us at the Manager level. We work on the most complex and high-profile global transactions across a broad portfolio of clients and industry sectors. Our team is made up of experienced industry professionals with a background in operations who are serial transaction advisers, which enables us to bring a wealth of deep sector and functional knowledge to our clients. As a team, we prepare and execute separation and integration plans, identify ideas and sources of value enhancement through synergy assessment, as well as advise on risk mitigation and the successful change of operations, functions and people. Your key responsibilities As a Manager in the TSE practice, you will spend your time working on executing operational focused projects across various sectors and supporting our client service team in developing and executing strategies for transactions. Part of your role will also involve developing experience across a range of different type of engagements, including pre-deal (e.g. operational and carve-out planning) and post-deal (e.g. integration planning, and tracking). Having a commercial mind-set is key to this consulting focused role. Skills and attributes for success As a TSE professional, you should be able to: – Manage TSE project teams in delivering high quality work to clients. – Collaborate with colleagues from across the Strategy and Transactions (SaT) sub service lines as required. – Have the business and commercial drive to work in a fast-paced, exciting environment to drive value for our clients. – Assist in engaging pursuits and pitches, including presentations and client meetings. – Contribute to our practice development initiatives, supporting the continued focus on our team and firm as a great place to work. – Learn and develop your technical and personal skills to support the achievement of your project and career goals, through a blend of structured learning, coaching and experiences. – Build strong working relationships with clients, including the ability to influence, advise and support key decision makers.

      To qualify for the role you must have – A bachelor’s degree in Business, Accounting, Finance, Engineering, or Information Technology and a minimum of 5 years of relevant work experience; or a post-graduate degree and a minimum of 4 years of relevant work experience. – Excellent analytical skills and the confidence to translate complex data into meaningful insights. – Experience in business integrations, divestitures, and/or carve-outs with a demonstrated aptitude for quantitative and qualitative analysis. – Experience leading and managing teams in complex business environments. – The ability to make detailed assessments of technology operations or manufacturing infrastructure. – The ability to synthesize approaches to complex integration/divestiture conflicts. – The ability to prioritize effectively on projects and the skills to adapt quickly to new challenges and concepts. – Excellent negotiation and influencing skills, and the ability to develop long-lasting relationships both internally and externally. – Must be willing and able to travel up to 80% on short notice Ideally, you’ll also have – A proven record of excellence in a mergers or acquisitions transactions role. – Experience gained within another large professional services organization. – Established networking skills in a relevant industry. – MBA from a reputable business school/university. What we look for We are interested in talented professionals with the ability to visualize our clients’ goals and think creatively to facilitate them – often in politically charged environments. If you have an entrepreneurial spirit, and a genuine passion for taking on new challenges, this role is for you. What we offer We offer a competitive compensation package where you’ll be rewarded based on performance and recognized for the value you bring to our business. Plus, we offer: – Continuous learning: You’ll develop the mindset and skills to navigate whatever comes next. – Success as defined by you: We’ll provide the tools and flexibility, so you can make a meaningful impact, your way. – Transformative leadership: We’ll give you the insights, coaching and confidence to be the leader the world needs. – Diverse and inclusive culture: You’ll be embraced for who you are and empowered to use your voice to help others find theirs. If you can demonstrate that you meet the criteria above, please contact us as soon as possible. The exceptional EY experience. It’s yours to build. EY | Building a better working world EY exists to build a better working world, helping to create long-term value for clients, people and society and build trust in the capital markets. Enabled by data and technology, diverse EY teams in over 150 countries provide trust through assurance and help clients grow, transform and operate. Working across assurance, consulting, law, strategy, tax and transactions, EY teams ask better questions to find new answers for the complex issues facing our world today

      EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

      EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Information about how EY collects and uses personal data and a description of the rights individuals have under data protection legislation are available on our site.

      The MENA practice of EY has been operating in the region since 1923. For over 95 years, we have grown to over 7,500 people united across 21 offices and 16 countries, sharing the same values and an unwavering commitment to quality. As an organization, we continue to develop outstanding leaders who deliver exceptional services to our clients and who contribute to our communities. We are proud of our accomplishments over the years, reaffirming our position as the largest and most established professional services organization in the region More

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      Finance Trainer | PricewaterhouseCoopers

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      Employment:

      Full Time

      Line of ServiceAssuranceIndustry/SectorNot ApplicableSpecialismAssuranceManagement LevelSenior AssociateJob Description & SummaryA career in our Assurance Academy – Practice Support practice, within Education Consulting, will enable you to contribute and be a part of a unique comprehensive career advancement programme for early career stage workers. Through state of the art lectures and facilities, on the job training and experience, experienced faculty, and exposure to Fortune 500 companies our team aims to bridge the gap between formal academic education and practical work experience by developing market ready professionals who are self aware, knowledgeable and adaptable.PwC’s Assurance Academy is an innovative development programme that offers assurance graduates the opportunity to work across all our major business and industry groups during their first few years at PwC. It provides experience for our people across a broad range of clients. The Assurance Academy practice also creates a real community atmosphere that fosters support and learning among all its graduates.- Experience in providing professional training in his area of expertise for at least 3-5 years – Practical experience in Finance/IFRS implementation – Should have relevant professional qualification/certification/credentials based on his field (e.g. CMA/CFA/CPA) – Experience in the KSA market and public sector would be a plus – High level of technical proficiency and computer literacy particularly with Powerpoint, Excel and Word – Excellent spoken and written English skills – Excellent communication and presentation skills – Flexibility in working hours (evenings and weekends) – Pleasant, dynamic and proactive individual with ability to take ownership – Ability to develop and manage good relations with internal and external stakeholders – Ability to work well in a team as well as independently

      – Responsibility and accountability for his area of the business (Finance, IFRS, CMA & CFA Training Programmes), ensuring that the financial targets are met through the contribution of attendance at client meetings, proposal input, new product innovation, input into marketing collateral, website text, quality monitoring and innovation to provide the business generation team with conversation openers.  – Work closely with the resourcing team to build a pool of trusted SMEs who can deliver within his areas of expertise and train them to ensure consistency of quality delivered to clients in accordance with PwC Academy Training Methodology and Gamified Learning Strategy. – Deliver appropriate training sessions related to areas of expertise (open & corporate) to reduce sourcing external trainers. – Develop/review course content in accordance with agreed course objectives – Oversee and direct seminars, workshops, individual training sessions, and lectures. – Prepare hard copy training materials such as module summaries, handouts, worksheets, videos, and presentations. – Train and guide new trainers within his expertise. – Attend client meetings & catch ups when necessary  – Conduct evaluations to identify areas of improvement within the Finance, IFRS programmes offered

      At PwC Middle East, we’ve set out an ambitious purpose and strive to live it everyday: to solve important problems and build trust in society.

      We’re a community of solvers that come together in unexpected ways to build trust and create sustained outcomes. We solve important problems, support one another as we grow, develop and build fulfilling careers.

      PwC provides industry-focused services for public and private clients across Assurance and Audit, Deals, Consulting, Tax and Legal. We draw on our development legacy that brings together the collective experience of over 7,000 people in our region with offices across 12 countries to solve for tomorrow.

      We’re striving to consistently deliver innovative work that builds trust and delivers sustained outcomes. And we’re proud of the strength that comes from all our different backgrounds and experiences and we value everyone’s uniqueness. We thrive in uncertainty, operate with integrity and leverage the diverse perspectives of our teams.

      If you’re looking for a place that fuels your ambition to make a difference, that matches your curiosity with continuous learning opportunities and reimagines ways of working to enable you to lead a more balanced life, then you’re a future PwCer. More

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      Senior Internal Auditor – Arabic | Etimad Holding

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      Employment:

      Full Time

      To conduct assurance and consulting engagements and exercise good business judgement and skills to develop appropriate audit recommendations in accordance with International Professional Practices Framework (IPPF).Audit Plans and Programs: Assist in the development of the audit program for each audit assignment before the commencement of the audit. This should be documented as a template with risks, control, and tests to be performed. Operational and Financial Audit: • Conduct internal audit assignments for evaluation of adequacy and effectiveness of the system of internal control and quality of performance in carrying out assigned responsibilities in all business processes/segments.• Conduct financial and operational audits to assure the adequacy and effectiveness of internal control.• Follow all the items recorded in the Check List/Audit Programs of Finance/ Procurement/ HR/ project etc and up-date and amend the checklist/audit programs after discussing with the audit department for approval and implementation if needed.• Review the approval process to ensure that Group policies/procedures and Delegation of Authorities are complied with. • Ensure that procedures are in place to ensure the assets of the Group are safeguarded.Audit Reports and Records:• Documentation of audit work that can fully support the audit findings. • Prepare professional audit reports which should be able to communicate findings, analysis, appraisals, recommendations, and information concerning the activities audited. • Discuss preliminary audit findings with the Internal Audit Department Manager & then with concerned staff/Management to highlight observations and to get concurrences. • Assist the Manager in preparation of executive summary for each engagement along with the detailed report and audit follow-up form. • Carry out follow-up reviews on the implementation of audit recommendations.Perform additional responsibilities that may be added from time to time depending on organisational requirements

      • Excellent IT proficiency (MS Office)• Excellent Business Communication In Arabic and English.• Excellent Process management and process improvement skills• Knowledge of accepted auditing practices and principles.Qualifications & Experience : • Minimum Bachelor Degree in Related Field with 3 years post qualification regional internal audit experience directly related to the duties and responsibilities specified .• Professional Certification : CPA CIAACCA .

      Etimad Holding is a technology solutions and services company with dedicated focus on security system solutions, system integration, project fulfillment and execution. We are a dynamic company comprising of highly skilled individuals capable of providing solutions in our field as per the user’s requirements/demands. More