All jobs within 50 km around Mount Dennis in Financial Services

• Job ID: 44696
• Job Category: Finance, Accounting & Purchasing
• Division & Section: Housing Secretariat, Finance & Business Services
• Work Location: Metro Hall, 55 John Street
• Job Type & Duration: Full-time, Temporary (12 months) vacancy
• Salary: $78,429.00 - $102,021.00 annually
• Shift Information: Monday - Friday, 35 hours per week
• Affiliation: Non-Union
• Number of Positions Open: 1
• Posting Period: 31-Jul-2024 to 15-Aug-2024

Please note: Candidates who previously applied to this job posting #44696 will not be reconsidered.

The Financial Systems Analyst will have an understanding of financial analysis and reporting to review and process various financial documents submitted by non-profit housing providers in accordance with pre-established standards and routines.

Your primary responsibilities as a Financial Systems Analyst will be varied. Working as part of a team reporting to a Senior Financial Analyst, you will:

• Perform research and prepare community housing operating budget and variance report.
• Conduct financial analysis and provide recommendations on financial matters to Housing Stability Services Unit staff and management.
• Review financial documents submitted by non-profit housing providers for completeness and accuracy.
• Process and review subsidy requests submitted by non-profit housing providers with reference to established guidelines and review procedures.
• Process and review payments to ensure alignment with service agreements and approved Council reports.
• Reviews payments request from agencies to determine accuracy, availability of funds and compliance with funding agreement and City’s policy and procedures.
• Maintain and update life-to-date files for grants to report on availability of funds.
• Participate in reviews of housing provider operations including on-site reviews.
• Draft communications to non-profit housing providers regarding financial and program compliance matters.
• Assist with the review of housing provider operations and compliance with the Housing Services Act (HSA), Rent Geared-to-Income (RGI) Service Agreement, City Guidelines and other contractual obligations with the City.
• Assist with the review of development and maintenance requests that propose changes to the information technology systems used to manage the business relationship with service providers.
• Assist with the development of reports and analytical tools to monitor service provider compliance with legislated and contractual obligations.
• Liaise with the Unit, external contacts and board of directors and auditors.
• Review audited financial statements together with auditors' reports/related financial reporting documents for completeness, compliance, and accuracy of accounting information.
• Attend meetings to provide and clarify financial information and resolve issues.

Key Qualifications:

1. Post-secondary education in accounting, financial management or business administration or equivalent. Possession of a Chartered Professional Accountant (CPA) designation is preferred.
2. Considerable experience in the preparation of budgets, forecasts, complex financial statements and analysis.
3. Considerable experience in accounting and computer-based accounting systems.
4. Experience conducting financial and/or program compliance audits independently.
5. Ability to work independently in a demanding, fast-paced, constantly changing environment.
6. Ability to communicate effectively, both orally and in writing.
7. General understanding of the principles and practices employed in the effective financial analysis of business and government operations.
8. General understanding of financial reporting and financial statements including non-profit reporting requirements.
9. Ability to effectively manage multiple tasks and deadlines.

What you'll be doing 

You’ll work in a fast paced Contact Centre where you’ll proactively reach out to clients to suggest new and existing financial services products that will help them reach their financial goals. As an Outbound Financial Services Representative, you’ll share your knowledge of products and campaigns with clients through outbound calls. You’ll engage in meaningful conversations, where you’ll seek to develop an in-depth understanding of their financial needs.You’ll quickly provide information and resolutions to the client’s issues.  You’re flexible to work from Monday to Friday from 9:00 am to 8pm and Saturday from 10:00 am to 6:00 pm. (EST)

CIBC is transitioning to an Agent@Home model, for this role you will be required to work from home. The expectation and details will be confirmed if you move through the recruitment process. Even though this role is a remote position, the expectation is that you must be able to attend your primary CIBC location within two hours upon request (e.g. technology/service outages, Business Contingency Planning, team meetings, celebration, events, etc.)

Agent@Home Program Requirements 

• Ability to work independently as an Agent@Home with a secure workspace, in a room or office with a door that closes it off from noises and distractions. 

• Wired Internet connection, capable of continuously supporting excellent call quality and high-speed response rate (Internet connection can be connected to modem through hard cable (not wireless) with a minimum download speed of 15 mbps and upload speed of 10 mbps)

How you’ll succeed 

• Client engagement - Focus on each client experience and connect on a personal level to make every interaction meaningful. Listen, ask questions, and put yourself in the client’s shoes to find the right solutions, every time. 

• Recommending solutions - Connect clients with the right financial solutions. Proactively suggest products that will help them to achieve their financial goals. Work with your team to ensure clients are connected to the right people and opportunities. 

• Product knowledge - Be an expert in CIBC’s comprehensive financial product offerings. Keep up to date with both new and existing solutions, and maintain an ongoing learning mindset. 

• Computer savvy - Easily navigate and focus on multiple software applications and dual monitors.

Who you are

• You put our clients first. You engage with purpose to find the right solutions. You go the extra mile, because it’s the right thing to do. 

• You love to learn. You’re passionate about growing your knowledge, and you know that there is no limit to what you can achieve. 

• You’re goal oriented. You’re motivated by accomplishing your goals and delivering your best to make a difference. 

• You act like an owner. You thrive when you're empowered to take the lead, go above and beyond, and deliver results. 

• You engage with your heart and mind. You care about people and understand different perspectives. You listen and learn from the experiences of others. 

• Values matter to you. You bring your real self to work and you live our values - trust, teamwork, and accountability. 

What CIBC Offers

At CIBC, your goals are a priority. We start with your strengths and ambitions as an employee and strive to create opportunities to tap into your potential.

• We work to recognize you in meaningful, personalized ways including a competitive compensation, a banking benefit*, wellbeing support and additional offers such as employee and family assistance programs and MomentMakers, our social, points-based recognition program.

• Our spaces and technological toolkit will make it simple to bring together great minds to create innovative solutions that make a difference for our clients.

*Subject to program terms and conditions

What you need to know

• CIBC is committed to creating an inclusive environment where all team members and clients feel like they belong. We seek applicants with a wide range of abilities and we provide an accessible candidate experience. If you need accommodation, please contact [email protected]

• You need to be legally eligible to work at the location(s) specified above and, where applicable, must have a valid work or study permit

• We may ask you to complete an attribute-based assessment and other skills tests (such as simulation, coding, French proficiency, MS Office). Our goal for the application process is to get to know more about you, all that you have to offer, and give you the opportunity to learn more about us.

• Posting Period: 24-Jul-2024 to 8-Aug-2024 
•  

Reporting to the Project Manager in Clerk’s Office & Support Services, this position is responsible for key accounting functions and processes, including chargebacks, external invoice processing, general ledger reconciliation, as well as administrative duties including customer support and issue resolution.

Major Responsibilities:

• Provides assistance on accounting and financial related matters to the Division’s business units including accounting, purchasing, invoice payment and resolution and payroll issues.
• Provides assistance to Members of City Council, the Integrity Commissioner, the Lobbyist Registrar and the Ombudsman and their staff on all aspects of their business requirements, including accounting, purchasing and payroll issues.
• Performs duties such as reviewing, researching, analyzing and reconciling ledger accounts, setting up and maintaining expenditures and revenue working papers, spreadsheets and reconciliation to the general ledger.
• Prepares financial statements and statistical data reports, i.e. departmental capital and current projects and council expenses for quarterly routine disclosure on the City's website including redacting personal information.
• Reviews, analyzes and reconciles cost center expenditures, budget variance reports related to departmental operating and capital budgets.
• Reconciles and monitors capital/current projects and recoveries.
• Maintains a Cost Control System including subsidiary records relating to departmental capital and current projects.
• Prepares monthly departmental financial statements and other financial information for the Division.
• Performs and maintains accounts receivable functions including bank deposits and reconciliation, preparing, reviewing, posting and reconciling payment processing forms and interface payments.
• Performs calculations to process period end accruals for expenditures.
• Prepares working papers and processes period end and year-end closing entries.
• Reviews financial system reports and takes action as required.
• Analyzes and reconciles account balances.
• Prepares, reviews, and posts journal entries.
• Reviews General Ledger expenditure and revenue accounts, processes reclassification and reallocation adjustments, and reconciles expenditures.
• Prepares statements for reporting to management and Divisions.
• Analyzes monthly budget variances and prepares detailed expense projections and reports using SAP and Labor Distribution reports.
• Provides financial analysis and create/executes ad hoc reports for the Division’s business units.
• Liaises different teams such as Account Services for payment matters and deal with accounting related issues and with People & Equity and Pension, Payroll & Employee Benefits divisions to provide support to clients.
• Assists with projects and assignments such as entering time and attendance information for payroll purposes and creating and maintaining HR records of hiring forms, staff contracts, payroll extensions, termination forms, and staff bank balances and responds to staff enquiries regarding payroll related issues.
• Coordinates data with the City, Provincial and Federal Auditors.
• Reconciles monthly Pcards.

Key Qualifications:

Your application must describe your qualifications as they relate to:

1. Present enrolment towards the completion of a professional accounting designation (i.e., CGA/CMA course requirements) or the equivalent combination of education and/or experience.
2. Extensive experience in municipal accounting or relevant public or private sector experience in financial accounting and financial reporting.
3. Considerable experience in the analysis, investigation and processing of transactions relating to accounts receivable and/or accounts payable.
4. Considerable experience in the analysis and reconciliation of ledger accounts and financial statement preparation.
5. Experience in the application of accounting and purchasing procedures, practices and techniques including accounts payable and receivable processes, and payroll procedures and policies.
6. Experience using Microsoft Office Suite applications (i.e., MS Word and Excel) and computer­ based accounting and payroll applications/systems (i.e., SAP).
7. Experience with various accounting functions including reconciliation, preparing, reviewing, posting, and reconciling journal entries and processing Pcard transactions.

You must also have:

• Ability to create and format complex reports and correspondence.
• Ability to maintain expenditures and revenue working papers, spreadsheets, and reconciliation to general ledger.
• Ability to perform computations and detailed calculations of statistical data related to funding, revenue expenditures and other specific operating budgets.
• Strong verbal and written communication skills and the ability to communicate effectively and deal professionally and tactfully with Members of Council, all levels of staff and the public.
• Excellent customer service and interpersonal skills.
• Strong analytical and problem-solving skills.
• Ability to exercise independent judgement and discretion in dealing with confidential matters.
• Excellent organizational and multi-tasking skills, with ability to meet tight deadlines, identify priorities, and deal with conflicting work demands in a fast-paced, high volume customer service environment.
• Ability to carry-out instructions in a timely manner with minimal supervision.
• Ability to work cooperatively as a team member and share workload.
• Ability to maintain accurate and orderly electronic records and files.

NOTE TO INTERNAL FULL-TIME AND PART-TIME CITY OF TORONTO EMPLOYEES:

City of Toronto employees must apply to full-time or part-time employment opportunities posted on the City's Internal Job Posting Portal.

At Scotiabank we help employees build their futures – where they can be themselves, and win together. With a commitment to diversity and inclusion and a performance-oriented culture that includes coaching, learning, and development – there are endless possibilities. At Scotiabank – you can make an impact. You help make the futures of our 25 million customers happen. You can find your future here.
 

What you’ll be doing…

Our Advisors are customer-centric and able to connect with people in a relatable way. As an essential member of the Canadian Banking Branch network, our focus is to provide exceptional service throughout the customer’s journey by:

• Taking a proactive approach to discovering our customer needs, listening to understand what they are asking for
• Educating our customers, providing relevant insights and expert advice
• Building our customer’s comprehensive plans using a holistic approach to help them achieve their goals
• Nurturing strong, long-standing relationships
• Developing, retaining and growing the branch business by delivering against individual and team sales goals that support a positive customer experience

What you need to succeed…

• The appetite and drive to build strong customer relationships and deliver excellence customer service
• The proven ability to meet and exceed sales targets in a fast paced environment that align to a customer’s stated goals
• To uncover and solve for customers’ needs
• Mutual Funds licence and working towards the CIFP Diploma

What we’re offering…

• The opportunity to join a forward-thinking organization where you are surrounded by a collaborative team of innovative thinkers.
• A competitive compensation and benefits package.
• An organization committed to making a difference in our communities– for you and our customers.
• You can expect to be recognized and rewarded for high-performance. You’ll be supported by leadership through meaningful development conversations that enable faster advancement and internal training to support your growth and development.
• You’ll receive clear, transparent criteria to progress in your career.
• You won’t need to wait for a vacancy in your branch or move to another branch to elevate your career. You can do it from the same chair enabling you to build deeper relationships and grow your expertise

Our Accounting Office is looking for an Accounting Officer to assist with corporate general accounting, financial analysis, and other financial matters.
 

The Financial Analyst will play a key role within a dynamic team focused on efficient and accurate accounting for revenue and cost of goods sold using common information sources and practices.  The incumbent will prepare and record journal entries, reconciliations and analysis. Ensuring accurate reporting and adherence to accounting standards and internal controls. 

• Ensure the financial results are in compliance with IFRS and provide accurate and timely reports and analysis to Management on a monthly and quarterly basis.

• Prepare and review significant analyses, journal entries and reconciliations as part of the monthly financial reporting and review process.

• Analyze significant variances, key metrics and business trends. Presents findings to managers and senior management.

• Execute and maintain documentation of controls.

• Support audits and new business initiatives

• Continuously pursue process improvement opportunities

What you bring

• University degree in Accounting or Finance areas.

• CPA designation (or working towards)

• 2 - 3 years’ experience in a medium/large company at a Financial Analyst/Accountant level with strong IFRS knowledge

• Ability to provide accounting guidance on margin accounting and determine appropriate treatment of financial transactions in accordance with IFRS.

• Solid financial and technical skills coupled with strong analytical ability.

• Strong problem solving, analytical and strategic thinking skills; able to see the “big picture” in a complex business environment.

• Natural curiosity to understand the reason behind transactions.

• Strong interpersonal and communication skills with a demonstrated ability to build and maintain strong relationships.

• Ability to thrive in an environment responsive to changing business requirements.

• Excellent attention to detail.

• Advanced PC skills including Microsoft suite (Excel, Word, PowerPoint, Access), DbVisualizer

• Familiarity with internal and external audit processes.

• Working knowledge of PeopleSoft accounting system, ARCS and HFM is an asset.

• Broad knowledge of the Chart of Accounts and internal controls is an asset.

Hybrid

We value flexibility. We have adopted a hybrid work model whereby employees use a combination of working in office and virtually in service of outcomes. Each leader is empowered to decide what work is best achieved in person based on the unique needs of their team.

Posting Period: 23-MAY-2024 to 30-MAY-2024

Among the many strengths you bring to the role of Financial Analyst, Corporate Financial Reporting, the following are the key qualifications of the position:

1. Post-secondary education in a discipline relevant to the job function (e.g., Bachelor of Commerce with a major in Accounting and a Chartered Professional Accountants of Canada designation.
2. Considerable accounting, auditing, and/or financial reporting experience in a public or private sector accounting environment.
3. Considerable experience with municipal accounting and/or generally accepted principles and practices, applicable legislation, etc. including Public Sector Accounting Standards (PSAS) and International Public Sector Accounting Standards (IPSAS).
4. Considerable experience performing financial and accounting analysis to support decision-making processes as well as to confirm accuracy, completeness, cut- off, existence, and valuation of accounts.
5. Considerable experience performing research including report writing, data collection, analysis of information from various sources and critical thinking/analysis.
6. Experience providing supervision to employees to ensure deliverables meet quality requirements and are completed on a timely basis.
7. Excellent customer service and interpersonal skills and the ability to communicate effectively at all organizational levels.
8. Knowledge of financial and internal controls.
9. Excellent organizational and multi-tasking skills with the ability meet tight deadlines under time constraints.
10. Proficient in Microsoft Office Suite (e.g., Word and Excel with an emphasis on excel reporting) and computer-based accounting systems (e.g., SAP and Oracle).
11. Analytical, conflict resolution and problem-solving skills with the ability to develop, recommend and implement effective solutions and problem-solving skills.
12. Sound judgement and the ability to handle matters of a confidential or sensitive nature.
13. Ability to take initiative and work independently with minimum supervision and to set priorities, plan and execute tasks.
14. Ability to work overtime when required.
15. Familiarity with Ontario Statutes including Occupational Health and Safety Act, employment standards, labour and human rights, and other applicable government legislation.

The Payroll Coordinator is responsible for administering the company’s retirement and benefits programs as well as the accurate and timely processing of payroll for both union and non-union team members. 

KEY DUTIES & RESPONSIBILITIES

Retirement & Benefits

• Administers the company’s retirement and benefits programs. 
• Responds to team members’ inquiries and provides guidance on retirement and benefits matters.
• Coordinates retirement and benefits program activities and requirements including but not limited to annual benefit re-enrollment process; processing of new hires, terminations and employee coverage changes with internal stakeholders and the vendors.
• Performs calculations for items including but not limited to employee Group RRSP contributions, year-end Group RRSP company match amount, etc.
• Provides data reporting and assists with data analysis to support retirement and benefits program review, changes and all other decision making process pertaining to the programs.
• Assists in the identification and implementation of retirement and benefits program enhancements.

Payroll

• Processes payrolls for union and non-union employees according to established schedules.
• Reviews applicable collective agreements and ensures thorough understanding of all pay elements and schedules for various collective agreements representing unionized team members across the company. 
• Reviews applicable policies and documentations and ensures thorough understanding of all pay elements for non-unionized team members.
• Responsible for accurate processing of all payroll elements including but not limited to employee pay, payroll deductions and remittances. 
• Performs calculations for items including but not limited to payroll deductions and remittances.
• Executes annual and year-end payroll activities such as T4 preparation, merit and incentive pay payments.
• Conducts audit of payroll records to ensure integrity and compliance with all requirements.
• Assists in the identification and implementation of payroll process and systems enhancements.

KNOWLEDGE & SKILLS

• Knowledge of Canadian Payroll rules and regulations.
• Community college diploma or equivalent training (e.g. RPA, CET).
• Minimum of 1-3 years of relevant work experience.
• Strong attention to detail and accuracy.
• Ability to administer a process according to established procedures and requirements. 
• Ability to identify, investigate and resolve payroll, retirement and benefits-related issues. 
• Ability to perform mathematical calculations – additions, subtractions, multiplication, division.
• Ability to process a high volume of data requiring strong attention to detail and accuracy.
• Ability to communicate effectively with others for the purpose of data exchange, clarification and dispute resolution.
• Ability to maintain confidentiality. 
• Ability to exercise tact and discretion in handling and communicating sensitive and confidential information.
• Proficient with payroll systems preferably ORC/HCM along with ability to learn new applications quickly.  Proficient with MS Excel, Outlook. 

• Licenses and/or Professional Accreditation

Demonstrates an interest in attaining, certification in progress or completion, in one or both – an asset:

• Payroll Compliance Practitioner Certification from Canadian Payroll Association 
• Canadian Employee Benefits Certification from International Foundation of Employee Benefits

BGIS is an equal opportunity employer and we welcome you to apply for a position with us! If you require accommodation during the recruitment process, please contact us at askHR. Upon request for accommodation, we will consult with the applicant in question and provide, or arrange for the provision of, a suitable accommodation in a manner that takes into account the applicant’s accessibility needs due to disability.

Posting Period: 10-MAY-2024 to 24-MAY-2024

Major Responsibilities:

• Performs research and prepares operating and capital budget submissions and financial status reports
• Creates spreadsheets and provides additional documentation to support the division's operating and capital budget submissions
• Prepares budget schedules and takes necessary action to effect and maintain control of budget adjustments throughout the year
• Tracks capital budget project progress, expenditures, commitments, completion status and yearend projections
• Develops, prepares and maintains monthly budget variance and forecast reports in relation to Operating budgets for senior management of the Division.
• Develops and prepares financial statements to advise management on the financial status of various operating budget items, using information extracted from corporate and divisional accounting systems and databases
• Reviews Divisional financial statements for accuracy and completeness, determines accounts to be charged on all types of accounting documents, and liaises with Finance staff in establishing new Divisional account code requirements
• Reviews and analyses various expenses and revenue (e.g. payroll, contribution from reserve funds, etc.) and generates appropriate adjustments and timely management information reports
• Reviews all materials and purchase requisitions for availability of funds
• Researches and collects data for reporting the effectiveness and efficiency of Divisional / Unit programs based on performance measurement criteria
• Conducts cost benefit studies and financial research on divisional operations from concept to completion
• Liaises with staff of Accounting Services, Payroll and Financial Planning, and assists in the preparation of financial reports and budget-related correspondence
• Reviews and updates current Divisional procedures as required to facilitate coordination of the division's budget submission, etc.
• Attends meetings to provide and clarify information and resolve issues
• Assists in the processing of subsidy requests and annual information returns.
• Monitors operating, capital and transition project accounts.
• Creates, develops and maintains personnel payroll forecast system for inclusion in the Division's operating budget.
• Provides guidance to accounting clerks in the performance of their duties. Checks and verifies account codes, features of expense

Key Qualifications:

Your application must describe your qualifications as they relate to:

1. Degree in accounting, business, or a related field, or an equivalent combination of education and experience.
2. Experience with budget preparation, including complex financial statements, and operating and/or Capital Budget processes and systems (e.g., Captor, PBF).
3. Experience with cost-sharing programs, account reconciliation, variance analysis, and reporting on financial and performance metrics
4. Experience with computer-based accounting, financial, and purchasing systems (e.g., SAP, RPGS Online), along with the use of database management tools such as Microsoft Excel, Access. 

You must also have:

• A high level of skill in the extraction of large amounts of data from corporate systems and organizing, analyzing and transforming the data into information for management decision making.
• Sound knowledge of financial and accounting principles and practices, maintenance of general and subsidiary ledgers, deployment of control accounts, age analysis of receivables, and Generally Accepted Accounting Principles (GAAP), proficiency in mathematical calculations and high degree of accuracy with figures.
• Ability to communicate clearly and effectively both verbally and in writing, with all levels of staff and with external clients.
• Ability to work in teams and maintain cooperative relationships.
• Ability to maintain confidential information.
• Ability to work in a customer service environment, addressing the service inquires, requests and concerns of clients, the general public and/or staff.
• Ability to support the Toronto Public Service values to ensure a culture that champions equity, diversity, and respectful workplaces
• Familiarity with public sector performance measurement and the ability to research and track useful process and product measures for reporting the effectiveness and efficiency of Divisional programs is an asset.

Possession of a completed or partially completed CPA designation is considered an asset

Please Note:

As a condition of employment with the Senior Services and Long-Term Care Division, selected candidates will be required to provide a satisfactory Police Reference Check (PRC) with vulnerable sector screening, tuberculosis screening and proof of immunization in accordance with the Fixing Long-Term Care Act, 2021 (O.Reg. 246/22).

• Posting Period: to 26-Apr-2024

Major Responsibilities:

• Reviews, analyzes and reconciles accounts and ensures compliance with related legislation, established divisional and corporate policies, procedures and practices and accounting principles

• Performs calculations in order to prepare adjusting entries and statements of account
• Identifies and resolves posting errors
• Performs and maintains accounts receivable functions including bank deposits and reconciliations, preparing, reviewing, posting and reconciling journal entries
• Tracks and monitors incoming cash, cheques and supporting documents
• Maintains contact with clients
• Reviews general ledger recoveries and adjustments, and reconciles recoveries
• Provides financial analysis and other information to the Divisions
• Creates/executes ad hoc financial system reports for analysis purposes
• Assists on special projects and assignments
• Investigates, analyzes and takes corrective action on erroneous accounting transactions

• Respond to telephone enquiries submitted by City staff, banks, vendors and other stakeholders.

Key Qualifications:

Your application must describe your qualifications as they relate to:

1. Considerable accounting experience with completion of post-secondary accounting courses OR an acceptable combination of education and experience.
2. Considerable experience using SAP financial system or equivalent financial systems.
3. Considerable experience in the analysis and reconciliation of ledger accounts and financial statement preparation.
4. Considerable experience in the analysis, investigation and processes of banking related activities, and bank reconciliations.

You must also have:

• Proficiency in Microsoft Office:  Excel and Word

• Ability to identify and solve problems.
• Ability to analyze financial data and prepare detailed summaries, statements and documentation.
• Excellent verbal and written communication skills with the ability to compose correspondence, memoranda and reports requiring specialized knowledge.
• Good interpersonal and customer skills with the ability to interact with staff, clients and the public in an efficient and diplomatic manner, both in person and by telephone.
• Mathematical ability to calculate recoveries and adjustments.
• Ability to work under time constraints and to meet deadlines.
• Ability to plan, organize and manage work with minimal supervision and to complete a number of tasks simultaneously.
• Ability to detect, analyze and solve problems.
• Ability to work independently and cooperatively as a member of a team.

NOTE TO INTERNAL FULL-TIME AND PART-TIME CITY OF TORONTO EMPLOYEES:

City of Toronto employees must apply to full-time or part-time employment opportunities posted on the City's Internal Job Posting Portal.