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Audit internship entry level jobs - 62 jobs

  • 2027 State and Local Tax (SALT) Intern

    Plante Moran 4.7company rating

    Cincinnati, OH

    Count on us. Our "we-care" culture is more than just a motto; it's a promise. From day one, we prioritize your growth, well-being, and success. You can count on us to support your career journey and help you achieve your professional goals. Join us. Whether you intend to specialize or you'd rather gain exposure across many service lines, the sky's the limit. From day one, we invite you to make a difference-to be remarkable. Your role. No busy work here. As an intern, you'll be treated just like our entry level staff. You'll help instill confidence in organizations large and small by assuring their financial health. We'll give you the flexibility to craft business solutions, not just spreadsheets. Your work will include, but not be limited to: Providing tax consulting services specific to state and local taxes, including income, franchise, sales and use, gross receipts and personal property taxes Preparing tax returns such as state and local income and franchise tax returns. Writing internal and external tax alerts on current tax developments and emerging planning techniques. Researching complex tax issues and providing conclusions via writing technical memorandum or verbally. Developing meaningful interactions with staff at all levels as well as with our impressive repertoire of clients. Deepen knowledge in state and local tax as well as other taxes, including federal tax. Participate in various training programs to enhance your knowledge of taxes. The qualifications. Detail-oriented leader with problem solving, communication, and analytical skills. Pursuing a Bachelor's degree with an emphasis in accounting; or master's degree in accounting or tax. Completed the first two entry-level accounting courses and at a minimum, currently enrolled in the first intermediate level accounting course. Academic success (a minimum cumulative GPA of 3.0). Must be pursuing a LLM, JD, or CPA license. This is a non-exempt position and may require work hours that exceed the standard 40-hour work week. This position may require some local, national, and occasional international travel. What makes us different? On the surface, we're one of the nation's largest audit, tax, consulting, and wealth management firms. But dig a little deeper, and you'll see what makes us different: we're a relatively jerk-free firm (hey, nobody 's perfect) with a world-class culture, consistent recognition as one of Fortune Magazine's "100 Best Companies to Work For," and an endless array of opportunities.At Plante Moran, diversity, equity and inclusion means that all staff members have equitable and fair opportunities to succeed, in an inclusive environment, with their individual, unique identities. So,what are you waiting for? Apply now. Plante Moran enjoys a "Workplace for Your Day" model which, simply put, means we strive for flexibility and balance while staying true to our principally in-person model. We believe that face-to-face interactions are paramount for individual and collective development, but also encourage individuals to work with their supervisor and team to determine their optimal working environment each day. Plante Moran is committed to a diverse workplace.We strive to create a culture where each person feels accepted and valued. We believe that each person's ultimate potential begins with first acknowledging their inherent dignity. When we can recognize - and celebrate - our many human differences, we're able to create a workplace where all staff feel a sense of belonging and an opportunity to succeed. This allows us to attract and retain the best talent, serve clients through diverse thinking, and better represent and support the various communities in which we live and work.Plante Moran is an Equal Opportunity Employer. Plante Moran maintains a drug-free workplace. Interestedapplicantsmust submit their resume for consideration using our applicant tracking system. Due to the high volume of interest in our positions, only candidates selected for interviews will be contacted. Candidates must be legally authorized to work in the United States without sponsorship, with the exception of qualified candidates who are bilingual in either Japanese and English or Chinese and English. Unsolicited resumes from search firms or employment agencies, or similar, will not be paid a fee and become the property of Plante Moran. The specific statements above are not intended to be all-inclusive. We are pleased to offer eligible staff a robust benefits package. Eligibility and contribution requirements for some of these benefits vary based on the number of hours staff work per week. Highlights include health, dental, vision, disability, and life insurance. In addition to this, eligible staff are able to take advantage of our Flexible Time Off and various pre-determined holidays, as well as a 401(k) plan, flexible benefits plans, business-related travel expense, lodging, and meal reimbursement for business-related use. A pension plan is also available for eligible administrative and paraprofessional staff. A discretionary bonus plan is available for eligible staff. Plante Moran also offers some contingent staff positions the option to elect health insurance in addition to limited paid sick time. The compensation range reflects the base salary we reasonably expect to pay for this position across our offices in the following regions: CO, IL, OH, and MA. Please review theposition description for theapplicable geographic location. Generally, experienced hires are not hired at or near the maximum salary range, as compensation decisions take into account a wide variety of factors, including but not limited to: responsibilities, education, experience, knowledge, skills, and geography. For early career roles, including campus hires, we offer standardized, market-based starting salaries among individuals within the same hiring group. This approach ensures fairness and reflects current industry benchmarks for entry-level talent. Under Colorado's Job Application Fairness Act, you have the right to redact, from any documents that you submit in connection with your application, information that identifies your age, date of birth, or dates of attendance at or graduation from an educational institution. Should you wish to exercise your right to redact such information, please redact it prior to submitting documentation. The compensation range for this role in CO, IL, OH, and MA is: $33.00 - $36.00
    $43k-56k yearly est. 5d ago
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  • Audit Intern

    Northeast Ohio Regional Sewer District 4.4company rating

    Cleveland, OH

    The Audit Intern will assist in performing data and report analysis in finance, accounting, purchasing and other NEORSD systems as well as gain exposure to Internal Audit assignments/projects. The intern will assist with various projects throughout their assignment, including, but not limited to: RESPONSIBILITIES System Data Analysis Use Microsoft tools to collect and report results of analysis. Assist with development of workflows and work plans. Prioritize assignments, use judgement to determine the best course of action, and maintain professionalism. Develop learning in ACL and Diligent Platform Departmental Assistance Get integrated with the software used by Internal Audit. Develop understanding of audit processes. Assist with department reporting. MINIMUM JOB REQUIREMENTS EDUCATION Academic Status/Standing: Candidate must be enrolled in school or must have graduated within 24 months from the date of application. Field of Study: Declared Majors: Accounting, Finance, Audit, or closely related field of study. Degree Program Levels: Any of the following degree program levels may qualify Bachelor's degree Master's degree OTHER REQUIREMENTS Candidate must be able to commit to a fixed-term assignment of 12 months with an option to extend at NEORSD's discretion. Candidate must be able to work 20-40 hours per week (Monday-Friday) during normal business hours. Candidate must possess a valid driver's license with a driving record in accordance with the District's acceptable guidelines. This internship program provides for a time-limited role at NEORSD with no express or implied guarantee of future employment beyond the assignment period. This position is governed by all applicable NEORSD administrative policies, practices and procedures related to temporary employees. The District requires protective footwear (i.e., steel or composite-toed) when working in the plants, pump stations, construction sites, public rights-of-way and other posted areas. New hires are required to have protective footwear, meeting the following criteria, on the first day of employment: 1) Must be ANSI 241-1999 or ASTM F-2412/2413 (2005) certified, 2) Must have a steel or composite protective toe, 3) Must be, at a minimum, a 6" work boot or 6" hiker-style boot (Note: shoes are not permitted), 4) Must have a slip-resistant sole. It is also recommended, but not required, that footwear be waterproof and have included a shank to protect the bottom of the foot. Pay Range: USD, Commensurate based on level of Education Undergraduate: $19.82 Graduate: $21.85 Our Equal Employment Opportunity Statement Our Accessibility Statement Our Employee Benefits & Wellness Programs We offer a comprehensive employee benefits package including Health Insurance Coverage, Various Retirement Planning Options (Ohio Public Employee Retirement System and Deferred Compensation Plans), Flexible Spending Accounts, Employee Assistance Program, Free Parking at our facilities, Corporate Discounts, and more! We also have an active Health & Wellness Program that promotes a life/work balance. NEORSD supports the use of hybrid work as a way to help attract and retain talented individuals in public service, increase worker productivity and better prepares the agency to operate during emergencies. This position may be authorized for hybrid work. hybrid eligibility will be discussed during the interview process. DISCLAIMER: The information outlined in this job description indicates the general nature and type of work performed by employees within this classification. It is not intended to provide a comprehensive inventory of all duties, responsibilities or competencies required of employees within this classification. This internship is a temporary position, this position comes with no express or implied guarantee of future employment beyond the assignment period. This potion is governed by all applicable NEORSD administrative policies, practices and procedures related to temporary employees.
    $53k-65k yearly est. 60d+ ago
  • Internal Training Intern

    Reynolds and Reynolds Company 4.3company rating

    Dayton, OH

    ":"As an Internal Training intern, you will be responsible for assisting in both the day-to-day and long-term operations of the associate training department. This will include significant amounts of record updating, data entry, and class registration. You will also be responding to emails regarding internal training and classes and researching material for new course development. Additionally, you will assist with other projects and responsibilities as needed. ","job_category":"Internships and Part-time","job_state":"OH","job_title":"Internal Training Intern","date":"2026-01-12","zip":"45430","position_type":"Internship","salary_max":"0","salary_min":"0","requirements":"Strong organizational skills~^~Creative mindset to research new topics and material~^~Self-motivated","training":"","benefits":"At our Dayton office, you can take advantage of our great training programs and facility amenities, including an onsite dining facility offering complimentary breakfast and lunch, a fitness center, and an onsite medical center. We also offer a wide variety of sports and social leagues to participate in after work, along with volunteering initiatives through our Associate Foundation. Reynolds and Reynolds promotes a healthy lifestyle by providing a non-smoking environment. Reynolds and Reynolds is an equal opportunity employer. ","
    $76k-97k yearly est. 59d ago
  • Compliance, Auditing & Analyst Internships

    Six Flags Entertainment Corporation 4.1company rating

    Sandusky, OH

    $14.25-$15/hour The Cedar Point Internship Program seeks to inspire and equip the next generation of leaders by offering transformative experiences. We are committed to providing a vibrant learning environment where students can engage in meaningful, hands-on work within our dynamic operations. Our internships are designed to cultivate essential leadership and professional skills, encourage innovative thinking, and foster a deep understanding of business acumen. By integrating academic knowledge with practical application, we aim to empower interns to make impactful contributions to their future careers and the communities they will serve. Responsibilities Resort Restaurant Auditor (Must be at least 21 years old) Preferred Majors: Culinary, Food Safety, Hospitality, Tourism and Event Management, Hospitality Management, Business Management, and Operations Management. As a Restaurant Auditor in the Resorts Division, you will get hands-on exposure to how restaurants run behind-the-scenes. You'll also... Travel to different restaurant locations to conduct audits in key areas such as training and certifications, alcohol service and brand standards, health & food safety practices, and financial & operational compliance. Work alongside restaurant teams during busy hours to observe and support daily operations. Food & Beverage Analyst Preferred Majors: Business Analytics, Hospitality Management As a Food & Beverage Analyst, you will support operational excellence by conducting daily audits across more than 70 food and beverage locations. The role focuses on monitoring key procedures such as cashier interactions, line efficiency, and portion control to ensure consistency and compliance with company standards. You'll also... Perform undercover audits to evaluate operational procedures and guest service interactions. Monitor metrics including cashier performance, restaurant line speed, and portion accuracy. Document findings and trends in detailed reports for management review. Collaborate with leadership to identify areas for improvement and support corrective actions. Contribute to a culture of accountability and continuous improvement within the Food & Beverage department. Food Safety & Sanitation Auditing Preferred Majors: Food Science & Technology, Nutrition, Food Chemistry As a Food Safety & Sanitation Auditing Intern, you will play a vital role in supporting food safety and sanitation standards across more than 70 food and beverage locations. Through regular inspections and reporting, you will help ensure compliance with state, local, and company guidelines. You'll also... Conduct routine safety and sanitation inspections at all food and beverage locations. Document findings and communicate results through detailed reports to management. Assist in identifying and addressing areas of non-compliance or concern. Support the department's commitment to health, safety, and operational excellence. Ride Operations Internal Audit & Compliance As a Ride Operations Internal Auditing Intern, you will serve as an internal auditor, helping ensure operational excellence and safety by reviewing procedures and documentation. You'll also... Conduct audits of ride locations based on International Ride Training (IRT) standards. Evaluate operational elements such as Fast Lane usage, Alternate Access Boarding Pass procedures, and location cleanliness. Review and organize department paperwork, including: Certification checklists Opening and closing inspection forms Position logs Fire extinguisher inspection records Communicate findings to leadership to support continuous improvement and compliance. Admissions Internal Audit & Compliance As an Admissions Internal Auditing Intern, you will serve as an internal auditor for the Admissions, Guest Experience, and Traffic teams, helping ensure operational, financial, and procedural excellence. This internship offers valuable experience in auditing and leadership within high-impact guest-facing departments. You'll also... Conduct financial audits of point-of-sale transactions to ensure accuracy and integrity. Perform compliance audits of departmental records and documentation. Complete operational audits at various locations to evaluate adherence to Standard Operating Procedures and Guest Experience Expectations. Present audit findings and improvement recommendations to department leadership on a regular basis. Support a culture of accountability, guest service, and continuous improvement. Aquatics Operations As an Aquatics Operation Compliance Intern, you will assist with completing and organizing key operational documents, including safety checklists, and daily reports. You'll also... Help ensure all paperwork is accurate, consistent, and properly logged. Support workforce scheduling and staffing efforts for the Aquatics team. Learn about labor law compliance and help monitor team adherence and workplace policies. Ride Operations Guest Engagement As a Ride Operations Guest Engagement Intern, you will monitor guest interactions and operational performance to help ensure a safe, efficient, and enjoyable visit for all park guests. This internship focuses on enhancing the guest experience at ride locations through data collection, analysis, and recognition programs. You'll also... Conduct guest experience surveys and line timing audits at ride locations. Perform cleanliness and cycle timing evaluations to support operational efficiency. Manage the Milestone Rider Program, celebrating guests who reach ride milestones. Respond to all online guest comments related to Ride Operations. Recognize outstanding team members by issuing awards for guest compliments. Qualifications Must be at least 18 years of age Must be attending an accredited college or university Ability to work nights, weekends, and holiday periods to meet business needs Ability to pass a mandatory (or random) drug test, per Company policy, unless prohibited by state or provincial law Ability to pass a background check, if 18 years of age or older, which may include, but is not limited to, credit, criminal, DMV, previous employment, education, and personal references, per Company policy, unless prohibited by federal, state, or provincial law Not ready to apply? Connect with us
    $14.3-15 hourly Auto-Apply 40d ago
  • Financial Services Field Internship

    Thrivent Financial 4.4company rating

    Columbus, OH

    At Thrivent, we believe money is a tool, not a goal. Driven by a higher purpose at our core, we are committed to providing financial advice, investments, insurance, banking and generosity programs to help people make the most of all they've been given. If you have a heart for service and a passion for helping others reach their financial goals, we'd like to connect with you. We are seeking Field interns in various locations around the country. This internship will provide the opportunity to shadow seasoned financial advisors, participate in a robust training program with other interns, and support Thrivent's involvement through community events and generosity activities. This position helps prepare you for a financial advisor opportunity through case analysis, exposure to industry-specific programs, critical-thinking exercises, career-development best practices, marketing tactics and real-world training. Participate in a robust orientation and training program. Shadow financial advisors during client meetings, workshops, community events and daily work. Learn to prepare financial plans and analyses. Gain exposure to MoneyGuidePro, Morningstar and other financial planning software platforms. Participate in team meetings that include weekly activity updates, new trends and concepts. Observe regional seminars and workshops. Attend virtual seminars with corporate employees to better understand the industry and the profession. Work with the Engagement Team to develop a strategy to integrate Thrivent's generosity programs. Collaborate with other interns to research and present a project, based on best practices in building a financial services business. Position Qualifications: College junior or senior working toward a degree in business, finance, marketing or related field. Strong technical computer aptitude and knowledge of business tools (MS Outlook, Word, Excel, PPT). Strong analytical and problem-solving skills; oral and written communication skills. Course Credit: Thrivent internships are available for course credit, but must be coordinated with your school administration. Pay Transparency Thrivent provides Equal Employment Opportunity (EEO) without regard to race, religion, color, sex, gender identity, sexual orientation, pregnancy, national origin, age, disability, marital status, citizenship status, military or veteran status, genetic information, or any other status protected by applicable local, state, or federal law. This policy applies to all employees and job applicants. Thrivent is committed to providing reasonable accommodation to individuals with disabilities. If you need a reasonable accommodation, please let us know by sending an email to **************************** or call ************ and request Human Resources.
    $34k-40k yearly est. Auto-Apply 60d+ ago
  • Account Executive - Junior/Intern Level

    Four Pillars Executives

    Columbus, OH

    We are looking for driven candidates to join our team and help us continue to expand! You receive: • A competitive salary • Full training • A welcoming culture with regular socials • Tablet • Plenty of opportunities for personal development • Excellent scope for progression • Lucrative bonus/incentives Job Description The successful candidate will be out in the field from day one! Covering your own territory across the city, you'll identify prospective customers that will benefit from our client's product range. You'll schedule business meetings in order to present to, engage and negotiate with key decision makers. Upon successfully developing rapport and delivering ROI with won accounts, the successful candidate will then continue to capitalize on their business relationships by up-selling products and services. The Role: • Develop a firm grasp of the industry, the company's competitors and potential customers • Strategically generate leads by profiling and contacting potential customers • Present to and negotiate with customers • Manage account relationships in order to ensure return/continued business Qualifications You: • Excellent communication and interpersonal skills • Ambitious and driven • Confident Additional Information Benefits: Career stability Competitive earnings Growth and advancement within the company Social nights and team activities A bright and enthusiastic team to work with
    $24k-35k yearly est. 8h ago
  • Staff Auditor

    Julian & Grube Inc.

    Westerville, OH

    Julian & Grube is seeking a highly motivated auditor to join our audit team. J&G has dedicated itself solely to governmental accounting, allowing our firm to serve cities, villages, counties, school districts, community schools, townships, insurance consortiums, libraries, and other local government entities in an efficient and cost-effective manner. This specialization creates the opportunity for J&G to provide unparalleled service and expertise to our clients. Staff auditors work in a team environment to complete audits of governmental entities in Ohio. Don't have the experience? Not to worry- this position will provide extensive training in governmental (fund) accounting and legal compliance related to governmental entities. The auditor position performs financial statement audits of Ohio local governments and requires day and overnight travel throughout the State of Ohio. J&G offers competitive pay and comprehensive benefits. DETAILSJOB TYPE: Full time; hybrid in office, travel and remote opportunities. QUALIFICATIONS Accounting degree with minimum grade point average of 3.0. Strong interpersonal skills. Leadership ability and self-starter. Ability to work under pressure and work to deadlines. Strong analytical skills and attention to detail. Ability to communicate with management and work as a team. A desire to become an expert in governmental accounting. Good working knowledge of Excel and Word. The flexibility to travel within the State of Ohio to perform duties as assigned.
    $43k-55k yearly est. Auto-Apply 60d+ ago
  • Corporate Finance Intern

    Hexion 4.8company rating

    Columbus, OH

    Imagine Everything. Build the Future with Hexion. At Hexion, we push boundaries, rethink possibilities, and create real impact. We activate science to deliver progress-developing breakthrough solutions that strengthen industries, protect communities, and drive a more sustainable future. This is where bold thinkers, problem-solvers, and innovators come together to shape what's next. Whether you're engineering advanced materials, transforming manufacturing technologies, or leading strategic innovation, your ideas and actions leave a lasting mark. We cultivate an inclusive culture of growth, collaboration, and accountability, ensuring every contribution propels us forward. We don't follow the status quo-we challenge it, disrupt it, and improve it. Every role at Hexion is part of something bigger. We invest in innovation, sustainability, and continuous development-equipping you with the tools, training, and opportunities to excel. With an unwavering commitment to safety, partnership, belonging, and impact, we empower you to lead change and strengthen industries worldwide. Your Future Starts Here. If you're ready to push limits, reimagine what's possible, and create the extraordinary, Hexion is where you belong. Anything is possible when you imagine everything. Position Overview Hexion's Internship Program is an opportunity for students to bring their passion and educational experience to a global leader in specialty chemicals and an environment driven by our Core Values. These include:
    $33k-37k yearly est. 60d+ ago
  • Finance Intern

    Worthington Enterprises 3.9company rating

    Columbus, OH

    Worthington Enterprises is looking for a student to assist its Finance function within the Heating Cooling & Construction Unit. The internship involves data analysis, management reporting, and various ad hoc accounting and financial tasks. This program has been highly successful at giving valuable experience to students as well as providing potential long-term opportunities within the company. Candidates must be willing to work part-time during the school year. Responsibilities: Prepare data for monthly meetings with our Sales organization around customer demand, metrics, and profitability Provides supply chain team with key analysis to support monthly S&OP meetings Prepare pricing analysis sheets to assist the Sales team in price desk meetings Desired Experience: Accounting or Finance Major Immediate and ongoing availability 15-20 hours minimum during school year and 40 hours during summer 2026 Grade Point Average: 3.0 or above
    $29k-32k yearly est. Auto-Apply 11d ago
  • Seasonal Students - Summer 2026

    Crown Equipment Corporation 4.8company rating

    New Bremen, OH

    : Crown Equipment Corporation is a leading innovator in world-class forklift and material handling equipment and technology. As one of the world's largest lift truck manufacturers, we are committed to providing the customer with the safest, most efficient and ergonomic lift truck possible to lower their total cost of ownership. Crown is currently accepting applications for seasonal students during the 2026 summer break. * Positions are available in: Light Assembly, Wire Harness, Electronic Assembly, Paint, Heavy Assembly, Maintenance, Shop Services, and Office Cleaning * Positions are available on: 1st, 2nd, and 3rd shifts * Positions are located in: New Bremen, Minster, Celina, and New Knoxville * Pay is $16.56 for new hires and $17.06 for rehires Qualifications: * Candidates must have graduated high school * Candidates must be enrolled in a college or university for fall 2026 Work Authorization: Crown will only employ those who are legally authorized to work in the United States. This is not a position for which sponsorship will be provided. Individuals with temporary visas or who need sponsorship for work authorization now or in the future, are not eligible for hire. No agency calls please. EOE Veterans/Disabilities Nearest Major Market: Lima Nearest Secondary Market: Findlay Job Segment: Forklift, Warehouse, Manufacturing
    $16.6 hourly 14d ago
  • Seasonal Intern, Live Experience

    The Cleveland Indians 4.7company rating

    Cleveland, OH

    Our teammates are at the core of what we believe in: People, Collaboration, Learning, and Excellence (PeopleCLE). We look to hire individuals who are committed to our purpose of uniting and inspiring our city through the power of team. Our mission is to win the World Series while creating a compelling fan experience. If you believe you possess these important traits, please consider a career with the Cleveland Guardians. PRIMARY PURPOSE: Provide comprehensive support for the in-park entertainment experience by assisting with the planning, coordination, and execution of all game presentation elements, contributing to an energetic, fan-focused atmosphere from gate open through postgame. This role works closely with the Live Experience department and entertainment staff to ensure that all in-game features, promotions, and fan activations are executed accurately, efficiently, and in alignment with departmental and organizational goals. The expectation of this seasonal internship is approximately 40 hours/week beginning in March 2026 and all home games through the end of baseball season. RESPONSIBILITIES & DUTIES: * Support inventory management and setup for all designated entertainment areas, ensuring all materials and equipment are prepared and in place prior to gates opening. * Coordinate load-ins, logistics, and on-site needs for Block Parties, Kids Fun Days, and theme nights, helping to create a fun, engaging experience for fans of all ages. * Assist in the management and execution of in-game entertainment elements, including pregame ceremonies, promotions, and fan activations throughout the ballpark. * Support the preparation and execution of all in-game entertainment components, including sponsorship promotions, scoreboard features, and on-field presentations. * Assist with the planning, coordination, and execution of the Honorary Bat Kid experience, ensuring a memorable and positive interaction for participants and their families. * Help manage logistics (including tickets and parking), communication, and credential distribution for anthem performers, color guards, ceremonial first pitches, and other experience participants. * Assist with the selection, communication, and execution of all Sunday Kids Experiences, including Kids Starting Lineup, PA Kid, and Play Ball Kid. * Work closely with the in-park host and camera operators to ensure effective execution of all in-park features and live elements. * Serve as a point of contact for gameday and on-field participants, partners, and vendors, providing clear direction and support throughout their experience. * Assist with game script preparation, including timing, formatting, and alignment with overall game presentation objectives, and support accurate execution during games. * Assist with running Striker meetings and associated pregame logistics, ensuring that all involved staff are informed, prepared, and aligned. EDUCATION & EXPERIENCE REQUIREMENTS: * Bachelor's degree in marketing, communications, or a related field is preferred, or an equivalent combination of education and experience. * 1-3 years of related experience in live show production and/or entertainment operations is preferred. JOB SKILLS: * Ability to follow directions and adjust "on the fly" in a fast-paced, live event environment. * Basic understanding of organizational structure, goals, and mission. * Strong communication skills with both staff members and fans. * Creative thinking and problem-solving skills with a solutions-focused mindset. * Ability to work independently and as part of a team in a fast-paced, ever-changing environment while maintaining a positive attitude in front of large crowds. * Expresses a high-energy, cheerful demeanor in all situations, reflecting the organization's commitment to exceptional fan experience. JOB REQUIREMENTS: * Demonstrated flexibility to work evenings, weekends, and occasional holidays in accordance with the team's game and event schedule. * Ability to perform the essential physical requirements of the role as outlined in the , which may include extended periods of sitting, standing, lifting up to 50lbs, or navigating a multilevel ballpark. ORGANIZATIONAL REQUIREMENTS: * Demonstrates the ability to read, speak, comprehend, and communicate effectively to perform job duties and interact with coworkers. * Represents the Cleveland Guardians in a positive fashion to all business partners, teammates, and the public. * Ability to build robust, professional relationships with teammates by demonstrating interpersonal skills, approachability, and a collaborative spirit contributing to a positive, respectful work environment. * Ability to perform the essential physical requirements of the role as outlined in the job description, which may include extended periods of sitting, standing, lifting, or navigating a multilevel ballpark. * Adapt quickly and effectively to a fast-paced, dynamic, and diverse work environment. * Ability to act according to organizational values and service excellence at all times. * Willingness to work extended days and hours, including holidays and weekends. As a proud pillar of the Cleveland community, the Cleveland Guardians are dedicated to building a team that embodies the heart and spirit of our city. We offer compensation and benefits that attract, engage, and retain top talent - individuals who share our commitment to excellence, teamwork, and making an impact both on and off the field. The expected hourly rate for this position is $16.00. This rate serves as a general guideline; actual compensation will be determined based on a candidate's skills, experience, and qualifications, as well as market and business considerations. At the Cleveland Guardians, we are all about creating an environment that brings out the best in everyone. It is a big part of who we are, how we compete, and how we make an impact in our community. We want every employee to feel like they truly belong here. We also know that people sometimes hesitate to apply for jobs unless they check every single box on the qualifications list. We're looking for the best person for the job, and we know that you might bring skills and experiences that aren't exactly listed but could be a huge asset to our team. So, if this role excites you, we encourage you to apply, even if you don't meet every single qualification.
    $16 hourly 6d ago
  • Seasonal Intern, Live Experience

    Cleveland Guardians 4.1company rating

    Cleveland, OH

    Our teammates are at the core of what we believe in: People, Collaboration, Learning, and Excellence (PeopleCLE). We look to hire individuals who are committed to our purpose of uniting and inspiring our city through the power of team. Our mission is to win the World Series while creating a compelling fan experience. If you believe you possess these important traits, please consider a career with the Cleveland Guardians. PRIMARY PURPOSE: Provide comprehensive support for the in-park entertainment experience by assisting with the planning, coordination, and execution of all game presentation elements, contributing to an energetic, fan-focused atmosphere from gate open through postgame. This role works closely with the Live Experience department and entertainment staff to ensure that all in-game features, promotions, and fan activations are executed accurately, efficiently, and in alignment with departmental and organizational goals. The expectation of this seasonal internship is approximately 40 hours/week beginning in March 2026 and all home games through the end of baseball season. RESPONSIBILITIES & DUTIES: Support inventory management and setup for all designated entertainment areas, ensuring all materials and equipment are prepared and in place prior to gates opening. Coordinate load-ins, logistics, and on-site needs for Block Parties, Kids Fun Days, and theme nights, helping to create a fun, engaging experience for fans of all ages. Assist in the management and execution of in-game entertainment elements, including pregame ceremonies, promotions, and fan activations throughout the ballpark. Support the preparation and execution of all in-game entertainment components, including sponsorship promotions, scoreboard features, and on-field presentations. Assist with the planning, coordination, and execution of the Honorary Bat Kid experience, ensuring a memorable and positive interaction for participants and their families. Help manage logistics (including tickets and parking), communication, and credential distribution for anthem performers, color guards, ceremonial first pitches, and other experience participants. Assist with the selection, communication, and execution of all Sunday Kids Experiences, including Kids Starting Lineup, PA Kid, and Play Ball Kid. Work closely with the in-park host and camera operators to ensure effective execution of all in-park features and live elements. Serve as a point of contact for gameday and on-field participants, partners, and vendors, providing clear direction and support throughout their experience. Assist with game script preparation, including timing, formatting, and alignment with overall game presentation objectives, and support accurate execution during games. Assist with running Striker meetings and associated pregame logistics, ensuring that all involved staff are informed, prepared, and aligned. EDUCATION & EXPERIENCE REQUIREMENTS: Bachelor's degree in marketing, communications, or a related field is preferred, or an equivalent combination of education and experience. 1-3 years of related experience in live show production and/or entertainment operations is preferred. JOB SKILLS: Ability to follow directions and adjust "on the fly" in a fast-paced, live event environment. Basic understanding of organizational structure, goals, and mission. Strong communication skills with both staff members and fans. Creative thinking and problem-solving skills with a solutions-focused mindset. Ability to work independently and as part of a team in a fast-paced, ever-changing environment while maintaining a positive attitude in front of large crowds. Expresses a high-energy, cheerful demeanor in all situations, reflecting the organization's commitment to exceptional fan experience. JOB REQUIREMENTS: Demonstrated flexibility to work evenings, weekends, and occasional holidays in accordance with the team's game and event schedule. Ability to perform the essential physical requirements of the role as outlined in the , which may include extended periods of sitting, standing, lifting up to 50lbs, or navigating a multilevel ballpark. ORGANIZATIONAL REQUIREMENTS: Demonstrates the ability to read, speak, comprehend, and communicate effectively to perform job duties and interact with coworkers. Represents the Cleveland Guardians in a positive fashion to all business partners, teammates, and the public. Ability to build robust, professional relationships with teammates by demonstrating interpersonal skills, approachability, and a collaborative spirit contributing to a positive, respectful work environment. Ability to perform the essential physical requirements of the role as outlined in the job description, which may include extended periods of sitting, standing, lifting, or navigating a multilevel ballpark. Adapt quickly and effectively to a fast-paced, dynamic, and diverse work environment. Ability to act according to organizational values and service excellence at all times. Willingness to work extended days and hours, including holidays and weekends. As a proud pillar of the Cleveland community, the Cleveland Guardians are dedicated to building a team that embodies the heart and spirit of our city. We offer compensation and benefits that attract, engage, and retain top talent - individuals who share our commitment to excellence, teamwork, and making an impact both on and off the field. The expected hourly rate for this position is $16.00. This rate serves as a general guideline; actual compensation will be determined based on a candidate's skills, experience, and qualifications, as well as market and business considerations. At the Cleveland Guardians, we are all about creating an environment that brings out the best in everyone. It is a big part of who we are, how we compete, and how we make an impact in our community. We want every employee to feel like they truly belong here. We also know that people sometimes hesitate to apply for jobs unless they check every single box on the qualifications list. We're looking for the best person for the job, and we know that you might bring skills and experiences that aren't exactly listed but could be a huge asset to our team. So, if this role excites you, we encourage you to apply, even if you don't meet every single qualification.
    $16 hourly 4d ago
  • Fairhaven Seasonal Internships

    Fixed Term Program

    Dayton, OH

    Thank you for your interest in the Fairhaven Church Internship! Seasonal Internships are offered in spring, summer, and fall, these internships will last between 10 and 15 weeks, with a commitment of 10-15 hours per week. This entry-level opportunity provides hands-on ministry experience and exposure to the ministry environment, helping individuals discern their call or passion for serving on ministry teams. In this application, you will go through a series of phases: Phase 1 - Apply (10-15 minutes questionnaire to collect more detailed employment information) Click 'Apply to Position' above! Phase 2 - Local Assessment Once your application has been reviewed and approved, you will be sent instructions on next steps. Sometimes, this comes in the form of a second questionnaire provided by your local organization; sometimes, your local supervisor(s) may reach out to conduct an interview. Phase 3 - Provisional Acceptance The local organization will inform Reliant of the decision to move forward with onboarding. You will register for support-raising training run by Reliant to take the next steps toward support-based ministry.
    $21k-26k yearly est. Auto-Apply 60d+ ago
  • Summer Internship 2026 | Tax Intern | Ohio (47170)

    Citrin Cooperman 4.7company rating

    Woodmere, OH

    Citrin Cooperman offers a dynamic work environment, fostering professional growth and collaboration. We're continuously seeking talented individuals who bring fresh perspectives, a problem-solving mindset, and sharp technical expertise. We know you have choices, so our team of collaborative, innovative professionals are ready to support your professional development. At Citrin Cooperman, we offer competitive compensation and benefits and most importantly, the flexibility to manage your personal and professional life to focus on what matters most to you! A Tax intern is provided with tools and training to gain professional skills and experience. The internship is structured as a learning experience that combines class theory with real world applications. The Summer Internship Program is an 8-week long program in-person, usually beginning early June and ending late July depending on your department. Responsibilities: Prepare tax returns and tax extensions. Organize tax information. Assist with tax notices and examinations. Maintain working knowledge of tax preparation software used in office. Various administrative tasks, as needed. Qualifications Qualified candidates will be a junior or year prior to graduation (dependent on 4- or 5-year program) in an accounting program. Have the flexibility to work Monday - Thursday in person/in the office each week Have the flexibility to work a minimum of 25 hours each week. Have the flexibility to work weekends as needed. Have a minimum GPA of 3.0/4.0 Must be authorized to work in the US. Have strong organizational, interpersonal and communication skills. Be detail oriented. Be proficient in Microsoft Office Suite. Must be authorized to work in the US.
    $31k-44k yearly est. 8d ago
  • Investment Advisory Services Intern

    Valmark Financial Group 4.1company rating

    Akron, OH

    The Investment Operations team is seeking a motivated intern to gain hands-on experience working with industry-leading custodians such as Charles Schwab and Bank of New York Mellon/Pershing. This internship provides exposure to multiple areas of the financial services industry, including investment advising, operations, technology, and tax-related processes. As an Investment Advisory Services Intern, you will develop practical, real-world skills while supporting critical account operations and collaborating with experienced professionals. This is an excellent opportunity for students who are passionate about finance, eager to learn, and interested in building a strong foundation for a future career in the industry. Job Summary: The Investment Advisory Services Intern supports our Financial Advisors and Investment Advisory Services teams by assisting with account service and maintenance requests. This role plays a key part in facilitating new account setup, money movements, account servicing, and asset transfers through our custodial partners. Essential Functions and Responsibilities: Process new account requests and account maintenance activities with custodians, including asset transfers and money movements Monitor custodial reports and notifications, taking appropriate action to resolve outstanding or actionable items Utilize multiple software platforms to manage daily workflows, including Microsoft Office, CRM systems, OnBase, MyCase, LaserApp, Schwab Advisor Center, and Pershing NetX360 Document detailed and accurate notes in CRM systems for follow-up and collaboration with team members Perform daily follow-up on outstanding new account and investment advisory requests Assist with special projects, including generating regulatory and compliance reports, conducting research, and updating data Support team members with research, issue resolution, and troubleshooting Provide backup assistance to other team members as business needs arise Perform additional duties and projects assigned by management Related Qualities: Our ideal candidate has the following qualities: Long-term career interest in the firm and financial services industry, with a desire to grow from an internship into a full-time position Professional, clear, and effective communication skills High level of attention to detail and organizational skills Proactive mindset with the ability to manage responsibilities independently Commitment to personal and professional development Requirements: Authorized to work in the United States without sponsorship Currently enrolled pursuing a degree in Business Administration, Finance, or a related field Availability to work onsite in Akron, OH: 16-24 hours per week during spring and fall semesters 25-40 hours per week during summer months Pay: $20 per hour
    $20 hourly 5d ago
  • Financial Operations Intern

    Union Home Mortgage Corp 4.0company rating

    Strongsville, OH

    Union Home Mortgage's L.E.A.D Internship Program's goal is to provide a fun, interesting, and real-world environment for our interns to Learn about the industry, be Educated by Sr. Leadership and their peers, Achieve their personal goals and Develop their skills and knowledge base. We pride ourselves in providing innovative programs for our interns in order for them to learn and grow they progress through their careers. Some of the programs we offer include: shadowing, mentoring, professional development, group projects and we even take our interns on corporate outings! Our internship program gives students a chance to meet new people, gain more experience, and learn from the best in the business! Our interns are treated like full-time Partners who work 40 hours a week during the 3-month summer program, are compensated, and based out of headquarters in Strongsville, Ohio. Financial Operations Intern assist our Operations teams with loan production, reviewing sensitive application materials, conducting outreach to stakeholders, and making sure data is accurate in a timely manner. Financial Operations Internships are perfect for students without any formal internship experience, looking to gain valuable financial experience in a corporate work setting. Ops Interns learn how to review loan application materials, utilize financial software, perform tasks independently and collaboratively, and take ownership of their own work. Students that are interested in financial operations are put through as general operations candidates and could be considered and placed in any one of the below departments: The Construction/Rehab Intern will work with the operations team at Union Home Mortgage to ensure the running of the Construction/Rehab team through various forms of engagement, such as work with Departmental Reports, Loan Officers, and Borrowers. This position's goal is to assist with the new home construction and completion process. DUTIES & RESPONSIBILITIES * Review Builders by pulling and preparing all required reports * Maintain Builder acceptance report * Conduct reference calls * Prepare modification documents/conversion documents at the time of construction completion for borrower signature * Close out construction loans and prepare documentation for boarding and shipping * Communicate regularly with stakeholders including Operations Partners, Loan Officers, Title Agencies, Builders and Borrowers. Servicing Intern: The Servicing Intern will gain hands-on experience across multiple areas of mortgage loan servicing. This role supports various operational functions including customer service, cash handling, document management, data entry and validation, mail processing, and communication with internal and external stakeholders. The intern may also assist with specialized servicing tasks such as property taxes, homeowners insurance, loss mitigation, escrow administration, reporting and analytics, and servicing of unique loan products. DUTIES & RESPONSIBILITIES The responsibilities listed below represent some of the tasks the Servicing Intern may be assigned. Additional duties may be required based on business needs. * Provide support to the Customer Service, Servicing Oversight, Special Loans, Default teams by responding to inquiries and assisting with customer account updates. * Assist with cash handling processes, including payment posting and reconciliation. * Manage document filing, retrieval, and organization to ensure accurate recordkeeping. * Perform data entry and validation to maintain integrity across servicing systems. * Handle incoming and outgoing mail, including sorting, scanning, and distribution. * Collaborate with cross-functional teams to support servicing operations and ensure timely resolution of issues. * Participate in tasks related to property tax payments, insurance tracking, escrow analysis, and loss mitigation efforts. * Support reporting and analytics initiatives by gathering and organizing servicing data. * Assist with special loan functions and products, ensuring compliance and proper documentation. Communicate professionally with internal partners, external vendors, third-party contacts, customers, brokers, and loan officers to facilitate servicing activities
    $29k-36k yearly est. 12d ago
  • College Financial Representative, Internship Program

    Northwesternmutual 4.5company rating

    Beachwood, OH

    College Financial Representatives in the internship program at Northwestern Mutual are provided guidance, connection, and a framework for building an integrated financial planning practice from the ground up. Our college financial representatives, who come from varying academic backgrounds and experiences, begin to build a financial planning practice while engaging local and nationwide experts, exclusive financial products, and the support of a Fortune 500 company. You will have the opportunity to build your confidence, develop a professional network, and help people achieve financial freedom. Here, hard work pays off! Responsibilities Our internship program mimics our full-time Financial Representative career, allowing you to: Learn how to prospect and network to build your business and client base Develop and execute on a business strategy Call on potential clients and set meetings to understand their financial goals Prepare plans and offer useful recommendations Gain exposure to proprietary planning software platforms Engage in weekly coaching, training, and development meetings Receive Risk Product State Licensing: Life, Accident, and Health Build life skills that create future career opportunities As a Northwestern Mutual College Financial Representative, you can expect a flexible schedule to work around your life and your classes. With the option to participate in our internship program year-round, you can continue to grow your practice and obtain support for registrations and certifications such as the Series 6 & 63 or CFP . Get inspired at local and national recognition events, earn access to leadership programs, and collaborate with experts in our business. In fact, you'll find diverse resources across our culture to ensure that you experience personal and professional growth in this program. With interest, eligible students have an opportunity to interview for a full-time Financial Representative or Advisor role upon graduation. #LI-Onsite Qualifications Are you a fit for this internship? Full-time student; juniors and seniors preferred Entrepreneurial ambitions and curiosity for sales Highly involved on campus (leader, athlete, campus orgs, student government, etc) Excellent time-management skills Interest in financial literacy and planning tools Business savvy and desire to increase critical thinking abilities Compensation & Benefits Performance-based earnings and revenue Learning and Development Incentives (up to $1000/month, not inclusive of earned commissions) Productivity Bonuses Support for insurance licensing (life, health, DI, LTC) Support for SIE, Series 6, Series 63 registrations (eligibility required) About Us For over 165 years, we have helped our clients spend their lives living through comprehensive and innovative financial planning. We combine the expertise of our financial professionals with personalized digital experience and industry-leading products to give our clients the ability to successfully navigate their financial lives. Our tailored approach includes multiple financial strategies-insurance, investments, and annuities-built to reinforce each other, keeping our clients consistently on track to meet goal after goal. We lead with unmatched financial strength and access to the best products and services for our clients. Our Financial Representatives and College Financial Representatives are valued partners and proud business owners. As such, they are considered independent contractors 1 for income tax purposes, and a "statutory employee" for Federal Insurance Contributions Act (FICA) tax purposes. As a company, we value an inclusive and belonging workplace where everyone's unique viewpoints bring new successes. We strive to create teams that reflect our customers and communities, fostering an environment where all employees are welcomed, valued, and heard. Why join Northwestern Mutual Fortune 500 company (2023) Top 100 Internship Programs, Yello x WayUp (2022) 5.0+ million clients and growing 2 $257 billion retail investment client assets held or managed by Northwestern Mutual 3 Forbes' Best Employers for Diversity (2018-2021) Unsurpassed financial strength 4 Best Place to Work for LGBTQ+ Equality- Human Rights Campaign Corporate Equality Index (2015-2021) 1 Northwestern Mutual College Financial Representatives are Independent Contractors whose income is based on production. If offered to apply for approval of an intern contract to become a Northwestern Mutual College Financial Representative, a national criminal background check is required. Should the background check results provide information which would not allow someone to work for Northwestern Mutual, approval to contract will be withdrawn. 2 As of June 30, 2023 3 Combined client assets of NMIS and NMWMC as of June 30, 2023 4 Among U.S. life insurers. Ratings are for The Northwestern Mutual Life Insurance Company and Northwestern Long Term Care Insurance Company, as of the most recent review and report by each rating agency. Ratings as of: 06/23 (Moody's Investors Service), 08/23 (A.M. Best Company), 08/23 (Fitch Ratings), 05/23 (S&P Global Ratings) Salary Range USD $500.00 - USD $1,000.00 /Yr. Not sure if you're interested in the career yet? Connect with us for general consideration in Northwestern Mutual opportunities.
    $500 weekly Auto-Apply 12d ago
  • FWS | Cincinnati Recreation Commission Finance Intern

    Mount Saint Joseph University 3.6company rating

    Cincinnati, OH

    Employer Address: Mount St. Joseph University 5701 Delhi Rd. Cincinnati, OH 45233 Department: Institutional General Status: Non-Exempt Supervisor Contact Information: Tiffany Stewart, Assistant Director of Recreation | ********************************* | ************* Job Location: Cincinnati Recreation Commission Finance Division, 805 Central Ave., Centennial II 8th Floor, Cincinnati, OH 45202 | Pay: The Student Employee Pay Wage Policy can be found on my Mount Evaluation Period: Annual performance evaluations if the student works the entire academic year. If the student works one semester, the performance evaluation will be completed after that semester Purpose of Position: The role of Finance Department Intern provides support for all areas within the Cincinnati Recreation Commission. Duties and Responsibilities: * Reconciling cash receipts. * Compare cash receipt documentation received from the Recreation Centers to what has been deposited in the bank. * Write up cash receipts summary workpapers to reflect the appropriate accounting code to post to the general ledger. * Input data from cash receipts summary into Excel general ledger. * Research data in Rec Trac point of sale system and bank transaction journals.
    $38k-42k yearly est. 35d ago
  • Tax Internship, Spring 2027

    Bober Markey Fedorovich

    Akron, OH

    Who we are When looking for the right place for your internship, what's important to you? BMF is one of Northeast Ohio's premier accounting and business advisory services firms handling a wide variety of complex audit, tax and business advisory matters for our prestigious and diversified client base. Big enough to serve regional, national and international clients, but small enough to foster a family atmosphere, Bober Markey Fedorovich is the perfect solution if you're looking for something a little different from the Big Four. From large, publicly held companies to smaller, family owned businesses, our clients come in all shapes and sizes so you'll get opportunities to serve a variety of industries in many ways. With over 100 employees, we offer a fast-paced and challenging environment. Our interns enjoy highly competitive compensation and you'll also receive training on the latest technical issues supporting the public accounting industry as well as ongoing professional development, and work in an energetic culture which encourages advancement and promotion. What you'll be doing In nearly all aspects of the internship, you are doing the work of an entry-level Staff Accountant. With that said, your responsibilities may include, but are not limited to, the following: Preparing corporate, partnership, individual and other tax returns and when necessary, conducting tax research. Demonstrating a good working knowledge of accounting, tax and other applicable software. Reviewing workpapers prior to submitting to direct supervisor. Assisting in special projects, as needed. Adherence to the Firm's Mission and Core Values. Qualifications Candidates to be considered for these positions should be Accounting Majors, completing their JUNIOR (3rd), SENIOR (4th), or FIFTH YEAR during the Spring Semester of 2027. All candidates must possess excellent communication and organizational skills, be able to prioritize multiple tasks and be highly detail oriented. The ideal candidate also possesses: strong computer skills and proficiency in Excel, PowerPoint and Word required; the ability to work independently, with a sense of urgency and enthusiasm; results-orientation, with high level of personal integrity; and excellent problem solving and decision making skills. Please indicate on your resume the date of completion of your 150-hour requirement and/or when you will become CPA eligible. Perks! "Dress for your Day" casual attire BMF Swag Access to unlimited CPE courses through Becker- both technical and non-technical courses BMF Advisor Program -every associate is assigned a peer advisor and a primary advisor to help guide them through the internship program and help with their overall development In-office happy hours, community service events & plenty of ways to get to know your colleagues both in and out of the office CPA Benefits (once hired full time): Becker review program at no cost to you, reimbursement for 100% of exam costs, 10 paid days off, $3k bonus upon passing all 4 parts Additional Info January - April, Monday through Friday, 8AM - 5PM, 40+ hours per week. These positions are full-time and only candidates with 40+ hours of availability to work during regular business hours will be considered. BMF reimburses for travel time and expenses. This position is Non-Exempt, and therefore, all hours over 40 worked in a week will be paid at time and one-half (1.5x).
    $28k-48k yearly est. Auto-Apply 60d+ ago
  • Finance & Accounting Intern

    Sotera Health Services LLC

    Broadview Heights, OH

    Sotera Health's Corporate Internship program's goal is to provide an engaging environment for our interns to launch their career in the corporate landscape and encourage them to achieve their goals and develop their skills. As an Intern, you'll have the opportunity to get involved in meaningful projects and take part in "real-work" experience in your field. You'll have the opportunity to network with industry leaders and meet and build lasting relationships with peers. Our interns work 40 hours a week during a 10-week summer program and are based out of headquarters in Broadview Heights, Ohio. The Finance and Accounting Intern(s) will be responsible in assisting with various projects within our Finance and Accounting departments. Our interns will have the opportunity to gain experiences across various functions, including General Accounting, Treasury, Payroll, Internal Audit, Tax, Financial Planning & Analysis, and/or Accounts Payable, etc.The name Sotera Health was inspired by Soteria, the Greek goddess of safety, and reflects the Company's unwavering commitment to its mission, Safeguarding Global Health . Sotera Health Company is a leading global provider of mission-critical sterilization and lab testing and advisory services for the healthcare industry. With a combined tenure across our businesses of nearly 200 years and our industry recognized scientific and technological expertise, we help to ensure the safety of millions of patients and healthcare practitioners around the world every year. Across our 64 facilities worldwide, we have over 3,000 employees who are dedicated to safety and quality. We are a trusted partner to more than 5,800 customers in over 50 countries, including more than 40 of the top 50 medical device companies and 8 of the top 10 global pharmaceutical companies. Sotera Health goes to market through its three best-in-class businesses - Sterigenics , Nordion and Nelson Labs . Sterigenics is a leading global provider of outsourced terminal sterilization and irradiation services for the medical device, pharmaceutical, food safety and advanced applications markets. Nordion is the leading global provider of Co-60 and gamma irradiators, which are key components to the gamma sterilization process. Nelson Labs is a global leader in outsourced microbiological and analytical chemistry testing and advisory services for the medical device and pharmaceutical industries. Learn more about Sotera Health at soterahealth.com.
    $28k-40k yearly est. 6d ago

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