assistant financial planning & analysis manager, cluster

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accounting & finance assistant Jobs in Istanbul

accounting & finance assistant

assistant financial planning & analysis manager, cluster Jobs in Istanbul

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chief financial officer (cfo) Jobs in Istanbul

chief financial officer (cfo)

financial analyst

Brown-Forman

<div>Meaningful Work From Day One
The Senior FP&amp;A Analyst will be a crucial team member, collaborating closely with local and divisional EAA teams to deliver analytical support and insights that enhance decision-making. As a part of the EAA Finance Operations team, this role will be instrumental in designing, implementing, and promoting the use of analytical solutions. The Senior FP&amp;A Analyst will be a key contributor in establishing best practices within the region and will play a vital role in special projects and reviews, gaining exposure across global FP&amp;A and EAA leadership teams.
This will be a role where the working style is 4 days a week in the office and Fridays working from home.
What You Can Expect
Budgeting and Forecasting
<ul><li>Lead the consolidation of the EAA Division&rsquo;s financial forecasts and results, ensuring all data is precise and reliable</li></ul>
<ul><li>Analyze variances between actual results, budget, and forecasts, providing insightful explanations and recommendations through strong storytelling</li></ul>
Financial Reporting and Analysis
<ul><li>Ensure a best-in-class monthly reporting process, delivering accurate and insightful monthly business reviews that reflect the performance of the EAA business</li></ul>
<ul><li>Develop and maintain EAA-specific automated reporting solutions via Tableau that meet the requirements of the Division, Region, and Market</li></ul>
<ul><li>Create and present in-depth analyses and executive summaries on EAA business performance drivers and their impacts to senior leadership, including the Director of Finance Operations and VP EAA Finance Director.</li></ul>
Process Improvement
<ul><li>Identify opportunities to streamline FP&amp;A processes and improve efficiency with a &ldquo;Less but Better&rdquo;mindset</li></ul>
<ul><li>Contribute to the development and implementation of new financial systems and tools both at a divisional level and local level as required</li></ul>
Ad-hoc Analysis and Projects
<ul><li>Partner closely with the other teams (RGM, Marketing, Commercial) on projects regarding strategy, pricing, resource allocation and more</li></ul>
<ul><li>Act as a thoughts exchange partner for Director of Finance Operations</li></ul>
What You Bring to the Table
<ul><li>Bachelors&rsquo; degree or above in Finance, Accounting or Economy (preferably).</li></ul>
<ul><li>4+ years experience with a multinational consumer products goods company or equivalent experience.</li></ul>
<ul><li>Strong financial and analytical abilities.</li></ul>
<ul><li>Excellent oral and written communication skills with fluency in English required.</li></ul>
<ul><li>Experience with software applications in accounting, budgeting, and valuation techniques (MS Office, SAP incl. Business Warehouse/BI).</li></ul>
What Makes You Unique
<ul><li>Experience with using BI tools such as Tableau or PowerBI</li></ul>
<ul><li>Financial Planning &amp; Analysis experience in a multinational FMCG company, including familiarity with foreign currency and exchange rates</li></ul>
<ul><li>Experience in tools improvement and working with internal and external data sources (SAP, aOffice, IWSR, Nielsen, IMF data etc. )</li></ul>
Who We Are
We believe great people build great brands. And we know there is Nothing Better in the Market than a career at Brown-Forman. Being a part of Brown-Forman means you will grow both personally and professionally. You will have the opportunity to solve problems, seize opportunities, and generate bold ideas. You will belong to a place where teamwork matters and where you are encouraged to bring your best self to work.
What We Offer
Total Rewards at Brown-Forman is designed to engage our people to ensure sustainable and profitable growth for generations to come. As a premium spirits company, we offer equitable pay structures for individual and company performance alongside a premium employee experience. We offer a range of premium benefits that reflect our company values and meet the needs of our diverse workforce.
#LI #jackdaniels</div>

Senior FP&A Analyst - Europe, Africa, APAC (EAA)

<div>
 
 Description
 
 
 
 
 The Role
 
 
 
 <ul>
 <li>
 Review expense reports and invoices to control its compliance with internal procedures and legal requirements
 </li>
 <li>
 Issue and prepare sales invoices
 </li>
 <li>
 Prepare prepaid expense report and perform its necessary bookkeeping procedures
 </li>
 <li>
 Perform necessary calculations for provisions
 </li>
 <li>
 Post and process journal entries to ensure all business transactions are recorded
 </li>
 <li>
 Maintain and record fixed assets
 </li>
 <li>
 Assist Senior Accountant in preparation of monthly and year end closings
 </li>
 <li>
 Adhere to legal and company accounting and financial guidelines
 </li>
 <li>
 Assist in the processing of balance sheets, income statements and other financial statements
 </li>
 <li>
 Prepare and file local compliance reporting as necessary ( tax declarations, Tuik reports etc.)
 </li>
 <li>
 Perform periodical reconciliation of balance sheet accounts
 </li>
 <li>
 Prepare intercompany reports
 </li>
 <li>
 Support external and internal audit process
 </li>
 <li>
 As needed, assist with other accounting projects
 </li>
 <li>
 Support Senior Accountant for other financial process and reports
 
 
 </li>
 </ul>
 
 Qualifications
 
 
 
 
 The Requirements
 
 
 
 <ul>
 <li>
 Bachelor's degree in Business Administration, Economics, or a related field,
 </li>
 <li>
 New graduate or 1 year experienced
 </li>
 <li>
 A can-do attitude
 </li>
 <li>
 Careful, detail-oriented work attitude, patient personality, believes in teamwork
 </li>
 <li>
 Ability to set priorities and organize work to meet strict deadlines
 </li>
 <li>
 Knowledge in MS Office applications especially Excel
 </li>
 <li>
 Advance English communication skills, both verbal and written
 </li>
 <li>
 All male candidates must have completed their military services
 </li>
 <li>
 Well organized with good verbal, written, and interpersonal skills
 </li>
 <li>
 Ability to work collaboratively with internal and external clients and stakeholders
 </li>
 <li>
 Ability to work in a high performing team environment.
 </li>
 <li>
 Flexible work attitude
 
 
 </li>
 </ul>
 
 Application Process
 
 
 
 Stage 1: Online application and recruiter review
 
 
 Stage 2: Pre-recorded video interview
 
 
 Stage 3: Interview with hiring manager and team
 
 
 Stage 4: Offer and onboarding
 
 
 This role offers a
 
 hybrid work schedule
 
 , allowing for a combination of remote and in-office work to support flexibility.
 
 
 We&rsquo;re committed to equal employment opportunity and provide application, interview and workplace adjustments and accommodations to all applicants. If you foresee any barriers, from the application process through to joining WTW, please email candidate.helpdesk@willistowerswatson.com.
</div>

Junior Finance Specialist

DP World

<div>We are looking for a Business Controlling Specialist to join our finance team in Istanbul, who will be responsible for financial planning, performance analysis, and cost control processes, while supporting management decision-making through accurate financial insights.
Your Responsibilities:<ul><li>
Support the preparation of annual budgets and rolling forecasts,</li><li>
Analyze variances between actuals, budgets, and forecasts,</li><li>
Monitor cost centers and ensure alignment with financial targets,</li><li>
Identify cost-saving opportunities and improve operational efficiency,</li><li>
Provide financial insights to support tender pricing and commercial decisions,</li><li>
Monitor cost structures within freight forwarding operations (fixed vs. variable costs),</li><li>
Track and report key KPIs such as gross margin, contribution margin, utilization rates, and cost per shipment,</li><li>
Prepare monthly management reports and performance dashboards,</li><li>
Collaborate closely with Sales and Operations teams to optimize financial outcomes,</li><li>
Support month-end closing processes related to controlling activities,</li><li>
Contribute to internal and external audit processes when required,</li><li>
Ensure compliance with internal controls and financial policies,</li></ul> 
Your Profile:<ul><li>
Bachelor&rsquo;s degree in Finance, Accounting, Business Administration, or a related field,</li><li>
3&ndash;6 years of experience in controlling, FP&amp;A, or financial analysis,</li><li>
Strong understanding of logistics cost structures,</li><li>
Advanced Excel skills and experience with ERP systems (SAP, Oracle, or similar preferred),</li><li>
Preferably experience in logistics or freight forwarding industry,</li><li>
Analytical mindset with strong problem-solving skills,</li><li>
Strong communication and stakeholder management skills,</li></ul> 
Compensation
DP World offers exciting and challenging roles within a growing international organization. We strive to hire and develop the right people, locally and globally, stimulating personal growth and self-development within an informal atmosphere. We offer a market competitive compensation package.
About DP World
Trade is the lifeblood of the global economy, creating opportunities and improving the quality of life for people around the world. DP World exists to make the world&rsquo;s trade flow better, changing what&rsquo;s possible for the customers and communities we serve globally.
With a dedicated, diverse and professional team of more than 120,000 employees spanning 75 countries on six continents, DP World is pushing trade further and faster towards a seamless supply chain that&rsquo;s fit for the future.
We&rsquo;re rapidly transforming and integrating our businesses - Ports and Terminals, Marine Services, Logistics and Technology &ndash; and uniting our global infrastructure with local expertise to create stronger, more efficient end-to-end supply chain solutions that can change the way the world trades.
What's more, we're reshaping the future by investing in innovation. From intelligent delivery systems to automated warehouse stacking, we&rsquo;re at the cutting edge of disruptive technology, pushing the sector towards better ways to trade, minimising disruptions from the factory floor to the customer&rsquo;s door.
WE MAKE TRADE FLOW
To Change What's Possible For Everyone 
#LI-EY1</div>

Business Controlling Specialist

Mavi

<div>
 
 
 Are you ready to be a part of this journey?
 
 
 
 
 
 
 Mavi, incorporated in 1991 in Istanbul, is recognized as a highly successful global lifestyle brand, rooted in 34 years of denim expertise. Mavi has been publicly traded since 2017 and has a presence in 34 countries, including Turkiye, the USA, Canada, Germany, and Russia, selling its products through approximately ~4,000 points, including 498 Mavi shops.
 
 
 
 
 
 Mavi&rsquo;s trusted brand image translates into high quality and strong pricing power with products positioned between the upper end of the core and the premium segments of the ready-to-wear market. Perfect Fit philosophy guides Mavi in designing jeans that perfectly fit its customers&rsquo; lifestyles, body types, and quality expectations. Mavi ranks among the world&rsquo;s leading premium denim brands and stands apart as the preferred lifestyle brand across female and male consumer segments.
 
 
 
 
 
 We are looking for an
 
 International Budget and Reporting Assistant
 
 to join our
 
 Finance Department.
 
 
 
 
 
 
 
 What will be expected of you in this role?
 
 
 <ul>
 <li>
 Supporting quarterly financial reporting processes (including regulatory/SPK reporting) and preparing the required data
 </li>
 <li>
 Assisting in the coordination of audit processes with finance teams across different countries
 </li>
 <li>
 Contributing to the preparation of monthly financial statements
 </li>
 <li>
 Supporting the preparation of management reports and presentations for different countries
 </li>
 <li>
 Taking an active role in budget preparation processes and 5-year business plans of countries
 </li>
 <li>
 Assisting in variance analysis between actual and budget figures
 </li>
 <li>
 Communicating with finance teams across countries to support data collection and analysis
 </li>
 <li>
 Supporting the regular reporting and continuous improvement of financial data
 </li>
 </ul>
 
 
 
 
 
 Why you?
 
 
 <ul>
 <li>
 Bachelor&rsquo;s degree in Business Administration, Economics, or a related field
 </li>
 <li>
 0&ndash;2 years of experience in finance and audit (including internships)
 </li>
 <li>
 A strong interest in building a career in finance, reporting, and budgeting
 </li>
 <li>
 Strong analytical thinking skills and attention to detail
 </li>
 <li>
 A team player with strong communication skills
 </li>
 <li>
 Good command of written and spoken English
 </li>
 <li>
 Proficiency in MS Office applications, especially Excel
 </li>
 </ul>
 
 
 
 
 You might be the team member we are looking for!
 
 
 
 
 
 
 
 
 
 *Driven by our &ldquo;All Blue. All Better. For All.&rdquo; strategy and empowered by our people-centric Mavi culture, we create a work environment where human rights are respected and diversity and differences are embraced. We promote gender equality and commit to equal opportunity in all our recruitment processes.
 
 
 
 
 
 
 
 In line with our Diversity and Inclusion Policy, we select and recruit employees based on their professional competencies and qualifications, regardless of their age, gender, sexual orientation, race, skin color, language, religious belief, spiritual and political ideology, ethnicity, economic status and health condition, disability, physical appearance, lifestyle and what they wear and support them in unlocking their potential.
 
 
</div>

International Budget and Reporting Assistant

Evyap

<div>
 
 
 Discover Your Potential, Let Evyap Grow With You, Let You Grow With Evyap!
 
 
 
 
 
 
 With more than 3,000 employees and export business to more than 100 countries, EVYAP&rsquo;s success story started in a small atelier in Erzurum in 1927. Our trusted brands, including Duru, Arko Nem, Arko Men, Emotion, Blade, Activex, Evy Baby and Fax are loved worldwide. With facilities in Turkey, Egypt, and the world's largest oleo chemicals plant in Malaysia, we remain committed to innovation, sustainability, and creating value, all within a collaborative environment where our employees thrive.
 
 
 We believe in becoming stronger together with you. Every new beginning is an exciting journey filled with fresh ideas and opportunities.
 
 
 At Evyap, we share and respect, we are productive, responsible, and continuously improve ourselves. Here, you&rsquo;ll find a world where you can grow, leave your mark through diverse projects, and thrive both personally and professionally. Together, we&rsquo;ll grow and achieve greater success. Are you ready to embark on this journey with us?
 
 
 
 
 
 
 
 
 
 What You'll Be Doing?
 
 
 <ul>
 <li>
 Responsible for consolidation, budgeting, reporting and financial analysis process with the part of Headquarter Budget and Reporting team,
 </li>
 <li>
 Taking part in monthly closing within SAP Profitability Analysis (PA) modul and consolidation process,
 </li>
 <li>
 Responsibility for producing accurate and timely management reports, including P&amp;L analysis, sales analysis, OPEX analysis, inventory report, NWC report and variance analysis by country, category and brand, KPI analysis,
 </li>
 <li>
 Preparing ad-hoc reports and analysis for top management,
 </li>
 <li>
 Identify variances between actual and budgeted financial results monthly and communicate them along with actionable insights,
 </li>
 <li>
 Provide financial guidance on key initiatives and also financial support to the different departments and the local and overseas Business Unit finance teams,
 </li>
 <li>
 Improve tools and systems in order to increase efficiency and accuracy on controlling mechanism, reporting, budgeting and analysis.
 </li>
 </ul>
 
 
 
 
 
 
 
 
 Who We're Looking For?
 
 
 <ul>
 <li>
 University degree in Business Administration, Economics, or Engineering from a reputable university,
 </li>
 <li>
 Minimum 2-3 years of experience in the field of budget and reporting, controlling and/or financial planning &amp; analysis,
 </li>
 <li>
 Excellent analytical thinking and data analysis skills,
 </li>
 <li>
 A passion for metrics and figures, and the ability to get into the details, while also seeing and understanding the big picture,
 </li>
 <li>
 High sense of responsibility and ability to handle multiple tasks in a deadline oriented environment,
 </li>
 <li>
 Advanced level of MS Excel knowledge is required,
 </li>
 <li>
 Strong knowledge of SAP,
 </li>
 <li>
 Excellent command of English,
 </li>
 <li>
 Strong interpersonal, relationship building, influencing and networking skills.
 </li>
 </ul>
 
 
 
 
 
 
 
 
 The Opportunities of Joining Us:
 
 
 
 
 
 
 At Evyap, you're not just working, you're becoming part of a global organization. As a member of an internationally recognized company, you'll experience the excitement of shaping new ideas and driving innovation across continents. Here, your growth, creativity, and contributions are truly valued, offering you the unique opportunity to be part of our global success and benefit from the strength of Evyap. Some of our advantages are:
 
 
 
 
 
 
 💻 Hybrid Working:
 
 
 
 At Evyap, we offer our employees the flexibility to work from the office 3 days a week and from home 2 days a week. We make office days even more enjoyable with social events and special day celebrations.
 
 
 
 🌍 Global Opportunities:
 
 
 
 Work as an expat in offices across Indonesia, Malaysia, Russia, the USA, and Egypt, with opportunities to be part of international projects.
 
 
 
 🚀 Learning &amp; Development:
 
 
 
 Enjoy monthly #Tek&Idot;&scedil;imGeli&scedil;im events, including webinars, digital training, and fun challenges to help you grow and have fun!
 
 
 
 🎉 E-Joy Club:
 
 
 
 Engage in social events covering music, art, sports, and social causes, connecting with your colleagues on different levels.
 
 
 
 💼 Competitive Compensation:
 
 
 
 Receive a competitive salary and strong union benefits, including holiday, shoe, fuel, and food allowances.
 
 
 
 🛍️ Flexible Benefits:
 
 
 
 Customize your benefits through the Evystore app, choosing what suits your needs best.
 
 
 
 🧴 Exclusive Products:
 
 
 
 Experience our latest products with monthly gift packages and enjoy discounts at the on-site market.
 
 
 
 
 
 If you want to grow in an innovative environment, build a career full of global opportunities, and be a part of Evyap, we are looking forward to your application.
 
 
 
 
 
 &ldquo;&Idot;&scedil; ba&scedil;vurunuz kapsam&inodot;nda toplanan ki&scedil;isel verileriniz 6698 say&inodot;l&inodot; Kanun&rsquo;a uygun olarak i&scedil;lenmektedir. Konuyla ilgili ayd&inodot;nlatma metni i&ccedil;in l&uuml;tfen linki ziyaret ediniz: https://www.evyap.com.tr/Content/docs/evyap-is-basvurusu-aydinlatma-metni.pdf&rdquo;
 
</div>

Group Budget & Reporting Specialist

Rheinmetall

<div><div><div><div><div><div>WHAT WE ARE LOOKING FOR</div>
<div><div><div><ul><li>Checking and recording all types of incoming and outgoing invoices using an electronic workflow process</li>
<li>Monitoring and processing of the associated incoming payments and payment transactions</li>
<li>Master data management for accounts receivable and accounts payable</li>
<li>Clarification and reconciliation of accounts receivable, accounts payable and clearing accounts</li>
<li>Recording of all movements in fixed asset accounting (investments, depreciation)</li>
<li>General ledger postings, recording of provisions and accruals</li>
<li>Independent processing of payment proposals and payment runs</li>
<li>Support with monthly, quarterly and annual financial statements</li>
</ul></div></div></div></div><div><div>WHAT QUALIFICATIONS YOU SHOULD HAVE</div>
<div><div><div><ul><li>A successfully completed degree from a business school or university, e.g. in Business Administration, Economics or a comparable course such as Economics and Administrative Sciences or Finance; and, where applicable, a successfully passed tax consultancy examination; CPA (SMMM)</li>
<li>Several years&rsquo; professional experience in accounting; experience in an international environment would be an advantage</li>
<li>Several years&rsquo; experience in SAP FI</li>
<li>Knowledge of IFRS and GAAP would be an advantage</li>
<li>Very good written and spoken English; knowledge of German would be an advantage</li>
<li>Confident use of standard accounting software and MS Office applications</li>
<li>Meticulous, precise and reliable working style</li>
</ul></div></div></div></div><div><div>WHAT WE OFFER YOU</div>
<div><div><div>At our site in Pendik / Istanbul, we offer you:
<ul>
<li>Flexible working hours</li>
<li>Attractive remuneration</li>
<li>A corporate culture that promotes professional and personal development</li>
<li>Opportunity to work from home</li>
<li>Additional supplementary private health insurance</li>
<li>Attractive holiday entitlement</li>
</ul></div></div></div></div><div><div>CONTACT INFORMATION</div>
<div><div><div>Contact Person: Erkan Demiroglu 


If you have any questions about your application, please refer to our FAQs or use our contact form</div></div></div></div></div></div></div></div>

Finance & Accounting Expert

<div>
 
 
 Discover Your Potential, Let Evyap Grow With You, Let You Grow With Evyap!
 
 
 
 
 
 
 With more than 3,000 employees and export business to more than 100 countries, EVYAP&rsquo;s success story started in a small atelier in Erzurum in 1927. Our trusted brands, including Duru, Arko Nem, Arko Men, Emotion, Blade, Activex, Evy Baby and Fax are loved worldwide. With facilities in Turkey, Egypt, and the world's largest oleo chemicals plant in Malaysia, we remain committed to innovation, sustainability, and creating value, all within a collaborative environment where our employees thrive.
 
 
 We believe in becoming stronger together with you. Every new beginning is an exciting journey filled with fresh ideas and opportunities.
 
 
 At Evyap, we share and respect, we are productive, responsible, and continuously improve ourselves. Here, you&rsquo;ll find a world where you can grow, leave your mark through diverse projects, and thrive both personally and professionally. Together, we&rsquo;ll grow and achieve greater success. Are you ready to embark on this journey with us?
 
 
 
 
 
 
 
 
 
 What You'll Be Doing?
 
 
 
 
 
 <ul>
 <li>
 Checking and confirming the accuracy of all the data affecting product costs,
 </li>
 <li>
 Performing of monthly cost closure operations as per month-end closing schedule,
 </li>
 <li>
 Preparation, analyzing and sharing with related business units of OPEX, unit cost, purchasing variance, wastage reports,
 </li>
 <li>
 Active participation of budget preparation process for supply chain,
 </li>
 <li>
 Analyzing the budget &amp; actual variance in product costs and sharing with business units.
 </li>
 <li>
 Providing support to quarterly based forecasting activities,
 </li>
 <li>
 Providing support to other analyzes and reports requested by the management and business units.
 </li>
 <li>
 Conducting feasibility analyses for new projects, developing cost structures, and supporting decision-making processes through profitability and return analyses,
 </li>
 </ul>
 
 
 
 
 
 
 
 
 Who We're Looking For?
 
 
 
 
 
 <ul>
 <li>
 Bachelor&rsquo;s degree in Finance, Economics, Industrial Engineering, or related fields,
 </li>
 <li>
 1&ndash;4 years of experience in Cost Controlling,
 </li>
 <li>
 Experience with SAP S/4HANA,
 </li>
 <li>
 Understanding of product costing, cost elements, and variance analysis,
 </li>
 <li>
 Experience with month-end closing processes,
 </li>
 <li>
 Strong analytical thinking and attention to detail,
 </li>
 <li>
 Advanced Excel skills,
 </li>
 <li>
 Good command of English both written and spoken.
 </li>
 </ul>
 
 
 
 
 
 
 
 
 The Opportunities of Joining Us:
 
 
 
 
 
 
 At Evyap, you're not just working, you're becoming part of a global organization. As a member of an internationally recognized company, you'll experience the excitement of shaping new ideas and driving innovation across continents. Here, your growth, creativity, and contributions are truly valued, offering you the unique opportunity to be part of our global success and benefit from the strength of Evyap. Some of our advantages are:
 
 
 
 
 
 
 💻 Hybrid Working:
 
 
 
 At Evyap, we offer our employees the flexibility to work from the office 3 days a week and from home 2 days a week. We make office days even more enjoyable with social events and special day celebrations.
 
 
 
 🌍 Global Opportunities:
 
 
 
 Work as an expat in offices across Indonesia, Malaysia, Russia, the USA, and Egypt, with opportunities to be part of international projects.
 
 
 
 🚀 Learning &amp; Development:
 
 
 
 Enjoy monthly #Tek&Idot;&scedil;imGeli&scedil;im events, including webinars, digital training, and fun challenges to help you grow and have fun!
 
 
 
 🎉 E-Joy Club:
 
 
 
 Engage in social events covering music, art, sports, and social causes, connecting with your colleagues on different levels.
 
 
 
 💼 Competitive Compensation:
 
 
 
 Receive a competitive salary and strong union benefits, including holiday, shoe, fuel, and food allowances.
 
 
 
 🛍️ Flexible Benefits:
 
 
 
 Customize your benefits through the Evystore app, choosing what suits your needs best.
 
 
 
 🧴 Exclusive Products:
 
 
 
 Experience our latest products with monthly gift packages and enjoy discounts at the on-site market.
 
 
 
 
 
 If you want to grow in an innovative environment, build a career full of global opportunities, and be a part of Evyap, we are looking forward to your application.
 
 
 
 
 
 &ldquo;&Idot;&scedil; ba&scedil;vurunuz kapsam&inodot;nda toplanan ki&scedil;isel verileriniz 6698 say&inodot;l&inodot; Kanun&rsquo;a uygun olarak i&scedil;lenmektedir. Konuyla ilgili ayd&inodot;nlatma metni i&ccedil;in l&uuml;tfen linki ziyaret ediniz: https://www.evyap.com.tr/Content/docs/evyap-is-basvurusu-aydinlatma-metni.pdf&rdquo;
 
</div>

Cost Controlling Assistant Specialist / Specialist

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