Financial Analyst jobs - Pearland, TX
Subscribe to RSS Feed| Posted | Job Title | Company | Location |
|---|---|---|---|
|
Featured Job Postings from the Web
|
|||
| May 29 | Retail Business Analyst - Retail Link | Clearpoint | Houston, TX |
|
Description: The Retail Link Analyst will be a Retail Link expert, doing daily thorough analysis daily on each of the products the client supplies for Wal-Mart. This person will... more |
|||
| May 29 | Senior Systems Analyst (Essbase and HFM) | IT Consulting / Services Company | Houston, TX |
|
qualify for this exceptional Senior Systems Analyst opportunity, you must meet the ... Hyperion products which include Hyperion Financial Management, Financial Data... more |
|||
| May 27 | Business Analyst | Tait North America | Houston, TX |
|
Analyst. Scope of Role The Sales Operations Analyst will play an integral role in providing the Tait Global Sales Leadership Team with vital support and key insights into the... more |
|||
| May 25 | Business Analyst | Odfjell Terminals Houston | Seabrook, TX |
|
management in decision making or other financial initiatives. Research and prepare ... make recommendation/s for improvement. 2. Financial Analysis - Review and analyze... more |
|||
| May 25 | Oil & Gas Enterprise Software Support Analyst | Career Advocates International | Houston, TX |
|
We are actively recruiting for experienced Software Support Analysts in Houston, Denver and Pittsburgh to support multiple functions in various upstream oil and gas business units... more |
|||
| May 25 | Analyst, Investment Banking 2012 Undergraduate | Frb | Houston, TX |
|
training that covers essential accounting, financial modeling and valuation techniques. ... product groups Build and maintain complex financial models Research current industry... more |
|||
| May 24 | Accounting Analyst | Marathon Oil | Houston, TX |
|
disclosures, verifying the accuracy of financial information presented and review of ... Prepares CFO presentation which summarizes financial results for board of directors... more |
|||
| May 23 | Business Analyst - Commodities IT | Citigroup | Houston, TX |
|
Business Analyst in the Commodities Trading Technology Team to help gather requirements, create test cases, perform QA tasks, as well as maintain and support the various trade... more |
|||
| May 20 | Turnaround Cost Analyst | Plastics, Chemical and Refining Companies | Houston, TX |
|
cost of Turnarounds. The Turnaround Analyst recommends corrective actions and ... resolution Process Change Request for financial management o Update in Cost Report... more |
|||
| May 19 | Sr Financial Analyst Manufacturing Co paying $95K plus bonus - Investment Banking job | Robert Half Finance & Accounting | Houston, TX |
|
Senior Financial Analyst for Manufacturing Company paying $95k bonus A manufacturing ... at this time!Requirements:Senior Financial Analyst for Manufacturing Company paying $95k... more |
|||
| May 18 | Sourcing Analyst - Consulting & Sales job | Resources Global Professionals | Houston, TX |
|
chain knowledge.We are seeking a Sourcing Analyst who will be responsible for assisting ... in the oil and gas industry is a must Financial, Economics, Statistics, Business or... more |
|||
| May 14 | Senior Quality Assurance Analyst - Test Automation & Performance | Mercer | Houston, TX |
|
Senior Quality Assurance Analyst - Test Automation & Performance-HOU0012R Description ... Managers, Systems Architects, Systems Analyst, DBA's, Software Testers/QA and... more |
|||
| May 14 | Senior Tax Analyst | Mrinetwork Management Recruiters of Elgin | Houston, TX |
|
Senior Tax Analyst Excise Houston, Texas Area Principal Responsibilities: Lead motor fuel ... other tax content Ability to serve as lead analyst for complex tax research efforts... more |
|||
| May 10 | Tangible Asset Valuation Associate - Finance & Accounting job | Deloitte | Houston, TX |
|
Deloitte Financial Advisory Services LLP advises clients on managing business controversy ... for a variety of purposes including financial reporting, insurance, financing,... more |
|||
| May 10 | Senior Financial Analyst - Investment Banking job | Robert Half Finance & Accounting | Houston, TX |
|
The Senior Financial Analyst will be involved in all facets of international finance and ... international finance department. Monthly Financial Statements Review monthly financial... more |
|||
| May 10 | Senior Financial Analyst - FP&A - Investment Banking job | Mergis Group, A Division of Spherion | Houston, TX |
|
is currently looking for a Senior Financial Analyst - FP&A to join their ... work experience Requires Chartered Financial Analyst Level 2 with eligibility... more |
|||
| May 10 | Sr. Financial Analyst - Investment Banking job | Mergis Group, A Division of Spherion | Houston, TX |
|
the world. They are looking for a Financial Analyst with 2 or more years experience in ... and Principles. In addition, the Financial Analyst needs experience in building,... more |
|||
| May 04 | Research Admissions Analyst Main Campus | Texas Children's Hospital | Houston, TX |
|
The Research Admissions Analyst will facilitate patient tracking and billing by obtaining/ ... setting. Works closely with Senior Financial Analysts in Research... more |
|||
| May 03 | Decision Support Analyst Texas Children's Physician Services Organization | Texas Children's Hospital | Houston, TX |
|
and understanding of cost accounting and financial accounting. Skills: Required for ... related business field. A minimum of 3 years financial or accounting experience is... more |
|||
| May 03 | Senior Quality Assurance Analyst - Test Automation & Performance Job | Mercer | Houston, TX |
|
Senior Quality Assurance Analyst - Test Automation & Performance-HOU0012R Description ... Managers, Systems Architects, Systems Analyst, DBA's, Software Testers/QA and... more |
|||
| May 03 | Risk Management Analyst | Texas Children's Hospital | Houston, TX |
|
Responsibilities: Develop reports of current/historical financial claims activity and trends for presentation to others; manage the reporting of the professional and general... more |
|||
| May 03 | Financial Operations Analyst Pathology (Main Campus) | Texas Children's Hospital | Houston, TX |
|
Analyze, trend and report productivity and financial data; assist with budget planning, ... In lieu of an Associate's degree, financial operations experience can be... more |
|||
| Apr 29 | Senior Financial Analyst - E&P | Af-hou | Houston, TX |
|
Senior Financial Analyst E&P Operations The Company: Our client is a $10b+ international ... Houston location Position Description: This Financial Analyst role will support the Gulf... more |
|||
| Apr 25 | Financial Advisor - Investment Advisor - RIA - CFP - Series 7 63 | Cybercoders | Spring Valley, TX |
|
Financial Advisor - Investment Advisor - RIA - CFP - Series 7 63 Financial Advisor - ... - Investment/Financial Advisor, Certified Financial Planner, Series 7 License, Series... more |
|||
| Apr 15 | Hyperion Financial Reporting | Top Talent Central | Houston, TX |
|
Title: Hyperion Financial Reporting Staff Company: Infrastructure Services Company ... Preparation of consolidated financial statements. Assist in SEC reporting... more |
|||
| Apr 03 | Pricing Analyst | Card Resource Group | Houston, TX |
|
Provide detailed analysis and extensive input to pricing recommendations designed to maximize profitability and marketability - including competitive pricing when available. more |
|||
| Feb 25 | Commercial Investment Analyst | Saudi Aramco | Houston, TX |
|
seeking an experienced Commercial Investment Analyst to join the Domestic Joint Ventures department in Dhahran, Saudi Arabia. Originate, lead and organize Downstream Strategy... more |
|||
| Feb 09 | Accounting Analyst | Saudi Aramco | Houston, TX |
|
The AP&SD provides professional financial consulting and support services to ... budgets, investments, and the consolidated financial position. Analyze subsequent... more |
|||
| Jan 11 | Accounting Investment Analyst | Saudi Aramco | Houston, TX |
|
theoretical and practical accounting, financial systems, internal control, or other ... Interpret and implement changes in financial accounting and auditing standards... more |
|||
| Jan 02 | Forensic Computer Analyst | Saudi Aramco | Houston, TX |
|
are seeking an experienced Forensic Computer Analyst to join our Special Audits Division. Internal Auditing is an independent appraisal function within the Company. It examines... more |
|||
| Nov 26 | Business Development Analyst (Services) | Saudi Aramco | Houston, TX |
|
feasibility studies to establish technical, financial and marketing viability of new ... -Formulate economic/financial models for complex business proposals... more |
|||
| Nov 25 | Business Development Analyst (Manufacturing & Services Clusters) | Saudi Aramco | Houston, TX |
|
feasibility studies to establish technical, financial and marketing viability of new ... -Formulate economic/financial models for complex business proposals... more |
|||
| Oct 05 | Sr. Systems Analyst Business Intelligence | Texas Children's Hospital | Houston, TX |
|
the Texas Children's Health Plan; provide financial and operational analytics and ... health plan departments in improving their financial and operational performance. more |
|||
|
More Job Postings from the Web
|
|||
| May 29 | Financial Analyst | Direct Energy | Houston, TX |
|
Employer AA/F/M/D/V. Opex Shared Service Analyst Primary Focus This role is part of ... management Ability to effectively translate financial results into a business story,... more |
|||
| May 29 | Oracle Financials Business Analyst | Modis | Houston, TX |
|
Energy company is looking for a Business Analyst with Oracle financials experience. ... pull data and troubleshoot #3 (Required) Financial Reporting, great documentation... more |
|||
| May 29 | Financial Analyst | Baker Hughes | Houston, TX |
|
Hughes Incorporated has an opening for a Financial Analyst in Houston, TX. As a leader ... opportunity for the position of Financial Analyst in the Inventory Accounting group... more |
|||
| May 29 | Principal Program Financial Analyst | Curtiss-Wright Flow Control Company | Houston, TX |
|
searching for a Principal Program Financial Analyst to join its team. Essential ... skills with the ability to communicate financial data to non-financial managers... more |
|||
| May 29 | Sr Financial/Compliance Analyst II | Houston, TX | |
|
the reliability and effectiveness of financial and operational control systems. ... with increasing levels of responsibility in financial analysis/project management. more |
|||
| May 29 | Financial Analyst (Financial Services) | Houston, TX | |
|
Our client is seeking a Financial Planning and Analysis professional for an immediate ... and 'what if' scenarios, communicating the financial information and overall strategy... more |
|||
| May 25 | IT Purchasing and Finance Analyst | Shell | Houston, TX |
|
Share | Refer This Job To Friends At Shell, IT is fundamental to our success - it plays a part in almost everything we do. Our IT teams deliver world class strategic IT solutions... more |
|||
| May 25 | Division Financial Analyst I | Safeway Texas Division | Houston, TX |
|
*Provide accurate and timely financial information to management. *Prepare ... databases. *Maintain, update and distribute financial reports. *Gather and enter... more |
|||
| May 25 | Sr. Project Financial Analyst | Cybercoders | Houston, TX |
|
Sr. Project Financial Analyst - Cost Accounting - Inventory Sr. Project Financial Analyst ... - Inventory Are you a Sr. Project Financial Analyst with Cost Accounting and Inventory... more |
|||
| May 25 | SR FINANCIAL ANALYST | Md Anderson | Houston, TX |
|
Maintains and updates complete list of company/center accounts and other financial documen ... maintenance, and interpretation of financial budget reports and analysis. b. more |
|||
| May 25 | Financial Analyst - Operations | Manhattan Life Insurance Company | Houston, TX |
|
offices. Join our team as a Financial Analyst - Operations. We are seeking two ... Supplement Rates Specialist, Premium Posting Analyst, New Business Processor, or Life... more |
|||
| May 25 | Sr. Financial Analyst | Sni Financial | Houston, TX |
|
choice! Currently they are looking to fill a Financial Analyst position in their finance group. This person will play a key role in forecasting, budgeting, cost reports, fixed... more |
|||
| May 24 | Senior Financial Analyst | Waste Management | Houston, TX |
|
Title: Senior Financial Analyst Location: Texas-Houston I ... Job Summary The Senior Financial Analyst will lead a wide variety of financial, operationa... more |
|||
| May 24 | Oracle Financials Programmer/System Analyst | Walker Elliott | Houston, TX |
|
Oracle Financials Programmer/System Analyst Our stable, centrally-located client is looking for a techno-functional Oracle Financials team member. You must be degreed wit hat... more |
|||
| May 24 | Financial Analyst / Cost & Project | Calpine | Pasadena, TX |
|
Responsible for general analyst duties for the COSCI Major Maintenance Group. * Prepares and analyzes portions of monthly variance analysis and cost statements including forecast... more |
|||
| May 24 | Lead Financial Systems Analyst | Men's Wearhouse | Houston, TX |
|
company as a Lead Financial Systems Analyst The Lead Financial Systems Analyst as ... the activities of systems developers and financial analysts Liaise with users to... more |
|||
| May 24 | Lead Finance Analyst - USA | Gridapp Systems | Houston, TX |
|
strategy. -Consolidates and analyzes financial information and trends from ... business.-Develops and maintains integrated financial statement plans and forecasts-Acts... more |
|||
| May 23 | SEC Financial Reporting Analyst | Mcintyre Youngblood Recruiting | Houston, TX |
|
Sr. Financial Reporting Analyst/Accountant myrecruiting.biz, the premier source for ... Description The Sr. Financial Reporting Analyst/Accountant will be primarily... more |
|||
| May 22 | Financial Analyst/Junior Business Analyst | Kelly Financial Resources | Houston, TX |
|
in Downtown Houston is currently seeking a Financial Analyst / Junior Business Analyst ... experience a plus Previous Business Analyst experience a plus (Requirements... more |
|||
| May 22 | Lead Finance Analyst - USA | BMC Software | Houston, TX |
|
strategy. -Consolidates and analyzes financial information and trends from ... business.-Develops and maintains integrated financial statement plans and forecasts-Acts... more |
|||
| May 22 | Financial Analyst | Michael Page International | Houston, TX |
|
ain information integrity. Bachelors Degree in Finance, Accounting REQUIRED. Must have 3+ years of current experience in a full cycle financial analyst role. SOX experience... more |
|||
| May 21 | Lead Financial systems analyst (Essbase) | Partners Consulting Services | Houston, TX |
|
professionally The Lead Financial Systems Analyst as a part of the Financial Systems ... the activities of systems developers and financial analysts middot Liaise with users... more |
|||
| May 21 | Financial Analyst/Junior Business Analyst | Kelly Services | Houston, TX |
|
in Downtown Houston is currently seeking a Financial Analyst / Junior Business Analyst ... experience a plus * Previous Business Analyst experience a plus (Requirements... more |
|||
| May 18 | IT Finance Analyst 1473 #5 | Isphere | Houston, TX |
|
Oil & Gas client has a need for strong financial Analyst to within their IT Strategy Team. This role will work with the IT strategic planning leadership group to assist with... more |
|||
| May 18 | Analyst Finance Sr | Honeywell International | Houston, TX |
|
process for HPS Understand and analyze financial performance versus prior-year, ... relevant financial policies. Perform other financial support as appropriate. more |
|||
| May 18 | Financial Analyst | University of Texas Health Science Center at Houston | Houston, TX |
|
analysis for the institution. Completes financial analysis and develops financial ... 5. Examines historical and projected financial data to provide senior management... more |
|||
| May 18 | Financial Analyst | Volt Information Sciences | Houston, TX |
|
We are seeking a Financial Analyst- Junior Level for our client in Houston, TX. They are a ... or related field At least 1 year of Financial Reconciliation experience Advanced... more |
|||
| May 17 | Financial Reporting Analyst II | Your Company | Houston, TX |
|
assisting in the preparation of the monthly financial reporting package and the Company's periodic SEC reporting. Responsibilities: Assist in preparing the company's quarterly... more |
|||
| May 17 | Financial Analyst | Richard, Wayne & Roberts | Houston, TX |
|
aspects of this opportunity. Financial Analyst Job Description Monthly and Quarterly ... Good analytical skills Understanding of Financial Statement creation and flow... more |
|||
| May 16 | Financial Analyst | Headway Workforce Solutions | Houston, TX |
|
northwest Houston. Sales Proposal Financial Analyst This person supports the ... aspects of a project proposal. Financial Analyst - Sales Finance Proposal... more |
|||
| May 15 | Financial Analyst | Headway Corporate Resources | Houston, TX |
|
northwest Houston. Sales Proposal Financial Analyst This person supports the ... aspects of a project proposal. Financial Analyst Sales Finance Proposal... more |
|||
| May 14 | FINANCIAL ANALYST | Cooper Cameron | Houston, TX |
|
legislation, accounting theory, or customer financial regulations. Analyzes financial ... forecasts. Interprets and applies corporate financial policies, government legislation,... more |
|||
| May 11 | Sr. Financial Analyst, Retail | NRG | Houston, TX |
|
The Senior Analyst, Financial Planning and Analysis, has a critical role in ensuring the ... and Marketing organizations gross margin financial modeling process and related... more |
|||
| May 11 | Sr. Manufacturing Financial Analyst (Cost Account) | Frey Consulting Group | Houston, TX |
|
Sr. Manufacturing Financial Analyst (Cost Accounting) Primary Duties: Responsible for process improvements as it relates to accuracy of inventory, efficiency of close, and the... more |
|||
| May 11 | Meditech Financial Systems Analyst | Mastech | Houston, TX |
|
seeking a Meditech Financial Systems Analyst for our client in the IT-Services domain. We value our professionals, providing comprehensive benefits, exciting challenges, and the... more |
|||
| May 10 | Sr Financial/Compliance Analyst II | Alcon Labs | Houston, TX |
|
the reliability and effectiveness of financial and operational control systems. ... with increasing levels of responsibility in financial analysis/project management. more |
|||
| May 10 | Analyst Financial | First Data | Houston, TX |
|
Financial Analyst conducts and documents moderate to complex financial analysis projects. ... Prepares financial and business related analyses and research in such areas as financial a... more |
|||
| May 09 | Financial Analyst Consolidations | Enbridge | Houston, TX |
|
Financial Analyst Consolidations Organizational Statement Are you the very best at ... for a Consolidation Analyst within the Financial Reporting Group. This role will... more |
|||
| May 09 | Sales Proposal Financial Analyst | PDS Technical Services | Houston, TX |
|
Tech is seeking a Sales Proposal Financial Analyst for an open position with one of our ... cross-divisional calculations with financial counterparts in other Siemens... more |
|||
| May 08 | Financial Analyst Associate | JPMorgan Chase | Houston, TX |
|
Good analytical skills Understanding of Financial Statement creation and flow Excellent computer skills including Excel, Word, and Power Point Self motivated and needs little... more |
|||
| May 05 | Financial Analyst | Advantage Professional Services | Houston, TX |
|
* Professional Designation with 8+ consecutive years as a controller with operational reporting requirements in an E&P organization * Previous experience in the preparation of... more |
|||
| May 04 | Financial Analyst | Burnett Specialists | Houston, TX |
|
located in Northwest Houston is seeking a Financial Analyst to add to their team. In ... and prepare recommendations regarding financial plans, acquisition activity, new... more |
|||
| May 03 | Financial Analyst, 59403 | Acro Service | Houston, TX |
|
Financial Analyst, Houston, TX Conducts special studies to analyze complex financial ... information to determine present and future financial performance. Analytical Support:... more |
|||
| May 03 | Senior Financial Analyst | Tyco | Houston, TX |
|
an opportunity for a Senior Financial Analyst that will be located in Houston, TX. ... Responsibilities for the Senior Financial Analyst will include: Prepare monthly... more |
|||
| May 02 | Sr. Financial Analyst Job | Atterro | Houston, TX |
|
duties of this position are around month financial closing and administration of ... physician compensation models based on financial budgets from Operations team. more |
|||
| May 01 | Senior Financial Analyst | Swedish Medical Center | Houston, TX |
|
departments regarding financial reports and financial issues. 8. Preparing on-demand ... 1. Knowledge of preparation of financial statements and journal entries. 2. more |
|||
| May 01 | Technical Oracle Financials Analyst | Walker Elliott | Houston, TX |
|
R12 upgrade of Oracle FInancials. This job is 70% technical, 30% Functional. Bachelor's degree from four-year college or university; plus five to eight years Oracle Financials... more |
|||
| Apr 27 | Financial Analyst | NRG Energy | Houston, TX |
|
The Financial Analyst, Financial Planning & Analysis, has a critical role in the reporting ... Skills: Must have excellent quantitative and financial analysis skills. Flexibility to... more |
|||
| Apr 26 | Financial Analyst | Calpine | Houston, TX |
|
requires: 2-5 years experience performing financial analysis (in the energy industry, ... the fundamental principles of economic and financial analysis is required. An... more |
|||
| Apr 24 | Sr. Financial Reporting Analyst | Kforce Finance & Accounting | Houston, TX |
|
and other external reporting support packages. Assist with special projects as requested. Assist in the supervision of the day-to-day activities of the Financial Reporting... more |
|||
| Apr 23 | Senior Financial Analyst | Acclivity Healthcare | Houston, TX |
|
Senior Financial Analyst-Contract to Hire, $33-$34 per hour, Monday-Friday, 8am to 5pm. ... Houston has an immediate need for a Senior Financial Analyst. This position will... more |
|||
| Apr 19 | Financial Analyst St. Joseph Medical Center | IASIS Healthcare | Houston, TX |
|
Financial Analyst will support Accounting in financial reporting, Month end closing, ... back up payroll processor. The Financial Analyst will support Accounting in the annual... more |
|||
| Apr 18 | Entry Level Financial Analyst | Insperity | Houston, TX |
|
discover this new opportunity! Entry-Level Financial Analyst We have an excellent ... information on competitors Verify client financial data for accuracy Analyze large... more |
|||
| Apr 18 | Client Financial Analyst (Houston) | Erm Group | Houston, TX |
|
motivated, detail-oriented Client Financial Analyst to join our Information Solutions ... project tracking spreadsheets. * Assist with financial aspects of proposals for new work. more |
|||
| Apr 16 | Oracle Financials System Analyst | Paradigm | Houston, TX |
|
financial suite as a functional business analyst/ consultant. Mastering key business processes such as Order to Cash etc. * Application data structure understanding and technical... more |
|||
| Apr 13 | Sr. Financial Analyst | ION Geophysical | Houston, TX |
|
Utilize Syteline, Hyperion Essbase and/or other database tools to convert financial report ... At least 2 to 4 years of financial and/or accounting experience in either public accountin... more |
|||
| Apr 07 | Accounting/Finance Analyst | Executive Recruiter Network | Houston, TX |
|
etc. . Reviews and interprets financial reporting requirements, rules and ... Collect and analyze financial data and prepare and/or review various financial statements,... more |
|||
| Apr 05 | 1716448 Financial Analyst | Avispa | Houston, TX |
|
6 Month Assignment. Pricing Analyst: Work with management to review and implement consistent pricing structures throughout North America, ultimately delivering and managing the... more |
|||
| Apr 05 | Senior Financial Analyst | HCA Shared Services - Physician Services | Houston, TX |
|
of work papers and analyses relating to the financial statements and operations of the ... departments regarding financial reports and financial issues. 8. Preparing on-demand... more |
|||
| Mar 27 | Senior Financial Analyst | Integrus Human Capital Solutions | Houston, TX |
|
an opportunity for a Senior Financial Analyst that will be located in Houston, TX. ... Responsibilities for the Senior Financial Analyst will include: Prepare monthly... more |
|||
| Feb 15 | Financial Analyst | Iplace | Houston, TX |
|
iPlace is Urgently Hiring Financial Analysts in Houston, TX iPlace is a global recruiting ... Our clients and recruiting partners have multiple immediate openings for Financial Analyst... more |
|||
| Jan 24 | Lead Financial Systems Analyst | Partners Consulting Services | Houston, TX |
|
seeking to hire a Lead Financial Systems Analyst for a Full Time position in Houston, ... Financial Systems Analyst as a part of the Financial Systems Support team will be... more |
|||
| Dec 19 | Financial Analyst | Siemens Energy | Houston, TX |
|
We are looking for an independent and proactive individual who can be detailed without losing sight of the big picture. The individual will be working in a Controlling and... more |
|||
| Dec 07 | E - Financial Analyst 4 - RECRUITED - 4E0905D3 - 100309 | APN Software Services | Houston, TX |
|
Description Financial Analyst - Project Controlling and Analysis This position reports ... department and provides the financial analysis and reporting for large,... more |
|||
| Nov 03 | Senior Oracle Financials Business Analyst | Dresser - Rand | Houston, TX |
|
The Senior Oracle Financials Business Analyst will be heavily involved in the full ... implementation and support of Oracle Financial modules (Accounts Receivable,... more |
|||
| Sep 26 | Sr. Financial Analyst | Metwork Recruiting | Houston, TX |
|
The Senior Financial Analyst will report to the Director of Planning and Analysis and will ... financial techniques to compile and analyze financial data to drive management decision... more |
|||
| Sep 15 | Oracle Financials Programmer/Analyst | RSA | Houston, TX |
|
Oracle Financials Programmer/System Analyst Job Description: As a Programmer/System ... The Programmer/System Analyst is also responsible for completing projects assigned by Clie... more |
|||
Jobs by