Do you have a passion for retail, able to lead and motivate a team to consistently provide fantastic customer experience? If so, we are now looking for a Store Manager to join ourWaterfordStore. Please make an application promptly if you are a good match for this role due to high levels of interest. Previous experience of running a retail store and motivating team members is essential. In return well provide: 20 days holiday plus bank holidays (pro-rated for weekly hours) Plus extra days hols every 3 years to a max of 5 years Additional pay increases in line with our Trailblazers retail development programme - earn as you learn! A competitive salary Discounted gym membership Fantastic staff discounts on all Regatta Group brands Cycle to work scheme A friendly culture built on teamwork and respect A monthly bonus based on store performance Fantastic monthly and annual awards to recognise individual and store achievements, with Store of the month awards and a prize for store of the year Long service awards, including meals and trips away as well as an extra day of annual leave! xsokbrc A charity fundraising matching scheme The main duties of this role are:- Selling a range of excellent products to meet customers individual needs Ensuring you and your team deliver afirst class customer service experienceto every customer Take pride in making sure thestore always looks amazing Processing deliveries, merchandising Motivate and support the teamto ensure consistently high standards are maintained Replenishing stock quickly and keeping the store immaculate Generaloperational requirementsof running a store Regatta Great Outdoors Ireland have a number of stores and concessions across Ireland, selling great clothing, footwear and equipment from Regatta, Dare2b and Craghoppers. Skills: Communication Manager Organisation

Junior Engineer Draughtspersonrequired by large fabrication company based in Co Waterford. Have you got the right qualifications and skills for this job Find out below, and hit apply to be considered. As a Junior Engineer Draughtsperson, you will support the engineering team in designing products for commercial use in pharma, FMCG and other industries. Working as part of a team using your SolidWorks and AutoCAD experience, you will produce high-quality drawings and support the engineers with concept development, and ensure all designs are prepared accurately for manufacturing. Responsibilities include:- Produce detailed drawings using SolidWorks and AutoCAD Managing and prioritising drawings based on deadlines and project needs. Create and maintain cut-works files and ensure all design files are stored correctly Ongoing liaising with the Engineers on design modifications, design updates or any other issues Working closely with manufacturing teams to ensure design files are production-ready and updated where required. Support engineers with new product concepts and design improvements. Role will suit candidate with:- 3rd level qualification essential, a min of an Engineering certificate (Level 6/7) or equivalent. A min of 1 years' experience with SolidWorks and/or AutoCAD. Strong attention to detail a must along with the ability to interpret engineering sketches. Excellent communication skills, with fluency in both written and spoken English essential A strong teamplayer with an ability to work across both the engineering and manufacturing teams. Proficient in MS Word and Excel. xsokbrc Skills: Solidworks Autocad Engineer Design communication skills.

A Senior Electrical Engineer is required by CareerWise Recruitment for our Waterford based pharmaceutical client. If your skills, experience, and qualifications match those in this job overview, do not delay your application. This is a 12-month contract position. If you have knowledge of electrical standards, safety systems, and Irish regulatory requirements in a pharmaceutical company then this is the position for you !!! THE ROLE: Act as the Electrical Subject Matter Expert (SME) for assigned projects and provide support to other project engineers as required. Ensure all electrical works comply with Irish regulations and site standards. Support review and approval of design documents, specifications, and vendor documentation. Collaborate with Facilities and Maintenance teams to align projects with site electrical infrastructure strategy. Apply electrical infrastructure strategy across all assigned projects and ensure adherence to best practices. Develop and maintain project URS/URB documentation. Control scope & Cost changes and ensure any variations are captured through formal change processes. Align budget and schedule with scope requirements and prevent scope creep. Manage SIs (Site Instructions), cost reports, and forecast risks. Ensure all works are planned and executed safely under the Safe Systems of Work. Ensure RAMS are prepared and implemented before works commence. Support the Construction Manager in ensuring safe project execution. Ensure full compliance with site GMP and Change Control processes. Maintain documentation control systems for submittals, RFIs, and specifications. REQUIREMENTS: Bachelors degree in Electrical Engineering or equivalent qualification. 5-7 years experience in engineering project delivery (construction and/or pharmaceutical preferred). Trade certification with substantial on-site management experience will be considered. Demonstrated experience with electrical systems in large-scale manufacturing or pharmaceutical environments. Excellent understanding of electrical standards, safety systems, and Irish regulatory requirements. Proficiency in MS Office tools (Excel, PowerPoint, Word). Please call Louise Mulligan today for further information on or email: CareerWise Recruitment (In Search of Excellence) Established in 1999, CareerWise Recruitment specialises in recruitment of management and technical professionals for the life sciences, ICT, engineering, food and agri sectors. xsokbrc We operate out of multiple locations in Ireland and have offices in Cork, Shannon, Galway, Mayo and Dublin. By applying for this position, you are consenting to allow CareerWise Recruitment to process and retain your data in Skills: Senior Electrical Engineer Electrical Engineer Engineer Benefits: Work From Home

Qualification & Validation Engineer Our client who is a leading pharmaceutical company is looking for a Qualification & Validation Engineer. Are you ready to apply Make sure you understand all the responsibilities and tasks associated with this role before proceeding. If you have worked on Process Performance Qualifications then this is the job for you !!! This is a hybrid positon and you can be based 2 days on site The Role Author, review, and execute PPQ protocols and reports in alignment with global standards and regulatory expectations. Define PPQ strategy including batch numbers, sampling plans, acceptance criteria, and statistical approaches. Contribute to the development and maintenance of the Process Validation Master Plan (PVMP). Support lifecycle management changes requiring PPQ, including technology transfers and post-approval changes. Develop / Participate in risk assessments to evaluate process risks and define appropriate control strategies. Apply risk-based approaches to PPQ study design, sampling strategies, and acceptance criteria justification. Ensure timely closure of PPQ-related deviations and CAPAs prior to and following PPQ execution. Maintain accurate and audit-ready documentation throughout the validation lifecycle. Work closely with MSAT, Manufacturing Operations, Quality Control, and Quality Assurance to ensure alignment on PPQ strategy, execution, and outcomes. Ensure all PPQ activities are conducted in compliance with applicable regulations and guidelines. Support regulatory inspections and internal audits by providing PPQ documentation and technical expertise. Provide training and technical guidance to operations personnel, validation associates, and cross-functional team members involved in PPQ activities. Design and execute Continued Process Verification (CPV) programs Requirements Degree in science (e.g. Chemistry, Microbiology or IT preferred) or Engineering (Chemical/Mech/Elec) discipline Minimum 35 years of experience in pharmaceutical manufacturing, process validation, or quality assurance in a regulated GMP environment Demonstrated hands-on experience in Process Performance Qualification (PPQ) design, execution, and reporting Proven track record of authoring and reviewing validation documentation (protocols, reports, deviations, change controls) Please call Louise Mulligan today for further information on or email: CareerWise Recruitment (In Search of Excellence) Established in 1999, CareerWise Recruitment specialises in recruitment of management and technical professionals for the life sciences, ICT, engineering, food and agri sectors. We operate out of multiple locations in Ireland and have offices in Cork, Shannon, Galway, Mayo and Dublin. By applying for this position, you are consenting to allow CareerWise Recruitment to process and retain your data in accordance with our Privacy Policy, contained on our website for the purposes of providing career opportunities. CareerWise Recruitment accepts that you do not wish your personal data, including your CV, to be forwarded to any client company without your prior consent and gives an absolute assurance that this wish will always be respected. xsokbrc Please feel free to contact us if you have any queries or wish to withdraw or amend your consent. Skills: Qualification Validation Engineer PPQ Engineer Benefits: Work From Home

Chief Executive Officer (Ref. Make sure to apply quickly in order to maximise your chances of being considered for an interview Read the complete job description below. CCU CEO 2026) Cairde Credit Union is a progressive financial services provider with over 27,000 members and total assets of over €200 million. Our Head Office on Parnell Street, Dungarvan is at the heart of the Dungarvan community, with our offices in Tallow, Lismore, Cappoquin and Kilmacthomas giving us a strong presence across our West Waterford community. Our core value is to promote the financial wellbeing of our members, while helping to develop vibrant communities that are socially, economically and environmentally sustainable. This is a unique opportunity to join a strong, successful and growing financial institution and to shape the future success and strategy of Cairde Credit Union. Principal responsibilities of the Role: The CEO will report to the Board of Directors and will be primarily responsible for ensuring quality implementation of CCUs strategic vision. In doing so, the CEO will lead and manage the operations and day-to-day administration of the Credit Union, ensuring it performs and operates to the highest standards whilst ensuring compliance with regulatory requirements. The CEO will act at all times within the policies as laid down by the Board, the Credit Union Act 1997 (as amended), and within the ethos/philosophy of the Credit Union, in service to its members and the community. Key Responsibilities: Provide overall direction and leadership in the management of the Credit Union. Develop and implement the strategic and business objectives in association with the Board. Lead the planning, implementation and creative development of all growth strategies, nurturing relationships and collaborations to support sustainable business growth. Support the board in ensuring best practice governance in the Credit Union, and all aspects of their governance role. Effective coaching, development and motivation of employees who continue to contribute to the growth and performance of the Credit Union. Oversee the performance of Cairde Credit Union to maximise financial return, growth and diversification of the loan book and service to members. Ensure effective working relationships with the Credit Union's regulatory stakeholders including; Central Bank, Data Protection Commissioner and Financial Services and Pensions Ombudsman. Full compliance with all legal and regulatory requirements including the areas of risk, data protection, AML, IT & Operational Resilience, employment law and health & safety. Ensure high quality internal controls to safeguard assets of the members of Cairde Credit Union. Accurate presentation and reporting of financial accounts and performance to the Board. Assist the Board in formulating and reviewing policies for all aspects of the business. Devise and manage targets and performance standards for all employees and key areas of the business plan. The successful candidate should have the following: Experience in leading and managing a diverse workforce in a regulated environment. A financial services background with a forward-looking and growth mind-set. Demonstrable strategic development, implementation and leadership capabilities. Exceptional people management and motivational skills. Proven achievement in employee management, organisation and business development. Demonstrated capabilities in business improvements and change management. Appropriate third level degree, professional qualification or equivalent experience. Outstanding communication and interpersonal skills. Highly member-focused with an emphasis on delivery and growth. Knowledge of and experience in technology transformation desirable. xsokbrc Role is subject to Central Bank Fitness and Probity Regime Assessment and is a PCF function How to Apply: Applications including CV and cover letter by clicking in the apply button below. Applicants should state clearly the application reference : CCUCEO 2026 Closing Date for receipt of applications isFriday April 17th, 2026 Short listing may apply, and assessment will be undertaken on the basis of the information provided in the application Cairde Credit Union Ltd is an Equal Opportunities Employer

Company description: TIRLN LIMITED Job description: Mechanical, Automation & Maintenance Fitting (M.A.M.F) If you want to know about the requirements for this role, read on for all the relevant information. - Apprenticeship 4 year Apprenticeship Programme Belview, Co. Kilkenny Tirln Tirln, is a world-class food and nutrition co-operative, with a diverse portfolio of quality ingredients, leading consumer and agri brands.Tirln owns leading brands such as Avonmore, Kilmeaden Cheese, Millac, Solmiko, Truly Grass Fed, Premier Milk, Wexford, and GAIN Animal Nutrition. We nurture a talented team across Ireland, the US, MEA and China, delivering annual revenues of over €3 billion, and over 2,300 people to manage our network of 11 processing plants and 52 agri branches. Our purpose is to nourish the world, while safeguarding our environment for future generations. Role Profile Tirln is offering apprenticeship opportunities to current leaving certificate students and recent school leavers in Belview/Ballyragget. Tirln has a well-established and highly regarded apprenticeship programme, where apprentices will train for 4 years combining practical industrial experience and Solas/ETB run academic training. During this time, youll earn while you learn and receive mentorship from craft professionals at Tirln. As an apprentice, you will: Responsibilities Assist senior crafts with their day-to-day duties, equipment breakdowns, and planned works across their assigned plants. Process equipment includes various types of pumps, valves, fans, centrifugal separators, decanters and packaging systems Work in a good manufacturing practice (GMP) environment. Adhere to all health and safety policies and procedures, including the use of the appropriate protective clothing. Under senior craft supervision you will be working with equipment such as milling machines, lathes, drills, welding plants, hand tools and other portable equipment. Assist with fault finding on the various systems that we operate on site such as pasteurisers, evaporators, drying systems, material transport systems and utility systems as part of a team and as an individual. Liaise with production staff in job execution. Provide accurate reporting as necessary, including the use of computer maintenance system. Requirements Legal age limit Candidates must be 16 years or over Educational standard Grade D or higher in 5 subjects at Junior Certificate level Enjoys problem solving Team player Task orientated Takes direction well to uphold Tirlns robust health & safety standards Flexible and adaptable Benefits Varied work in fast paced manufacturing environment Career progression opportunities Opportunity to earn while your learn Closing date for applications: 30th April 2026 Commitment to Diversity & Inclusion We believe in the value of difference. We know that different perspectives, life experience and backgrounds can drive innovation and deliver growth. xsokbrc We welcome people from all walks of life without regard to race, colour, religion, sex, sexual orientation, gender perception or identity, national origin, age, marital status, or disability status. Join our Talent Pool Considering a new career in Tirln but this isnt the role for you? Join our talent community and sign up for job /careers Tirln is a Values Based Organisation Profile description: Legal age limit Candidates must be 16 years or over Educational standard Grade D or higher in 5 subjects at Junior Certificate level Enjoys problem solving Team player Task orientated Takes direction well to uphold Tirlns robust health & safety standards Flexible and adaptable Skills: Trade Apprenticeship SOLAS Benefits: Paid Holidays Parking Pension

Vacancy I.D: 039764 Please make sure you read the following details carefully before making any applications. - Head of Faculty of Science & Computing (Waterford) - Senior Lecturer 3 Contract: Permanent Whole-Time Contract Salary: The Gross Salary Scale applicable to the post of Head of Faculty SL3 is €104,303 - €134,153 p.a. (rates effective 01/02/2026). The Faculty of Science & Computing on the Waterford campus currently has three established departments providing undergraduate, postgraduate and research degrees in Computing and Maths, Land Sciences and Science, as well as the new departments of Pharmacy and Veterinary Medicine which have been established to support the development and delivery of new degrees in Pharmacy and Veterinary Medicine from 2026. This post will be based in Waterford, providing leadership to activities of the aforementioned academic departments and will also contribute to the coordination and leadership of the new SETU Faculty of Science & Computing. SETU is seeking an exceptional individual to provide leadership and management to existing and new developments, working closely and positively with the Senior Management team of SETU; the Heads of Department; faculty members; researchers and stakeholders within the region and nationally. Reporting to the President in the first instance, the postholder will play a pivotal role in the strategic development of the University as a whole, as well as further developments across teaching & learning, research & innovation and regional & international engagement activities. The successful candidate will thrive in an environment that blends the ethos of forward thinking and research with the robust educational frameworks that underpin the quality of higher education delivery. They will be responsible for the day-to-day management of relevant activities relating to the Faculty of Science & Computing in the Waterford campus. This role requires a highly experienced and motivated individual with a strong work ethic, commitment to the highest professional standards, proven record of accomplishment, excellent communication and analytical skills and a team player who relishes new challenges with the ability to navigate change. The commitment to work collegially and productively with colleagues across SETU will be essential. Application Process: Applications must be made through the online recruitment system on SETU's Vacancies page on the website. Applications will not be accepted by email, any other third-party website or in any other format. Please log onto SETU Vacancies for further details and to apply for this position. In the upload section of the online application form, applicants are required to submit a) A detailed personal statement (the personal statement must be no longer than 1000 words) outlining why they wish to be considered for the post and where they consider their skills and experience meet the requirements of the position and should demonstrate strengths in relation to the following areas: i. An outline of applicant's academic and professional leadership, research and scholarship. ii. Highlight the applicant's active role to date in professional and academic activities. This may include areas such as research, engagement with external agencies/communities, collaboration with universities, interprofessional and cross discipline collaborations, development of initiatives in teaching and learning etc. iii. Evidence of the professional support that the applicant has provided to colleagues and students. iv. Demonstrate the applicant's innovation in teaching, research or sectoral innovation and improvement methods. b) Applicants are also required to submit a CV and covering letter detailing previous relevant experience relating to this role. Please note: It is the applicant's responsibility to ensure all required documents are uploaded. The system may acknowledge submission even if the required application documentation is incomplete. Garda Vetting may be required for particular posts. xsokbrc SETU is an equal opportunities employer. #SETU

Childcare Worker Below covers everything you need to know about what this opportunity entails, as well as what is expected from applicants. - Waterford (Specific Purpose Full Time) Location: St Jospeh's, Waterford Salary range:€29,581.50 per annum; paid monthly Experience: FETAC Level 5 in Childcare or Early Years Educator is essential Closing date: Fri, 17 Apr 2026 Description: SVP is a large, national, voluntary organisation with extensive experience of working with a diverse range of people who experience poverty and exclusion. Through its network of volunteers and staff, it is strongly committed to working for social justice and advocates the creation of a more just and caring society. SVP employs people to support volunteers in a variety of settings including housing, community care, shops, administration, and other specialist areas. The Role: We are currently looking to recruit a Childcare Worker (Specific Purpose contact, 37.5 hours per week 5 over 6 days ) to join our Children & Family team in St Joseph's Childcare Centre, Waterford. T he post holder will have responsibility for providing high-quality early childhood care and education while ensuring a safe, secure, and nurturing environment for all children. Working closely with Senior Childcare Workers, Managers, and other team members, the Childcare Worker plays a key role in supporting individual children and promoting their overall well-being. The role involves assisting in the planning and implementation of age-appropriate, stimulating activities that foster each child's natural development, in line with Siolta, the National Quality Framework for Early Childhood Education, and Aistear, the National Curriculum Framework. All duties are carried out in accordance with the policies and procedures of St. Joseph's Childcare Centre and relevant regulatory standards to ensure the highest level of care and safety. This is a great opportunity to join one of Ireland's largest voluntary organisations and make a difference in your community. Education, Experience, Knowledge and Skills Required Qualifications Minimum FETAC Level 5 or equivalent in Childcare or Early Years Educator is essential. FETAC Level 6 or equivalent in Childcare or Early Years Educator would be an advantage. Experience 1 year of experience in relevant childcare role is essential. Knowledge Knowledge of the Society and of its mission and values. Knowledge of needs and issues of the poor and disadvantaged. Knowledge of Aisteoir, Siolta, Better Start programmes and AIM. Good knowledge of underlying principles in early years education/afterschool Skills Be a strong team player who enjoys being around children. Ability to use initiative. Display enthusiasm and an interest in supporting and empowering young children and their families Excellent interpersonal and communication skills. Demonstrate excellent listening and supportive skills. Be patient with a well-developed sense of humour. Have a child centred approach to activities, being imaginative and creative in delivering activities. Full job description for this role and list of associated benefits can be found here: Childcare Worker - Job Description 01.2026 St Josephs SPC Full I f you meet these requirements and have the desire to join one of Ireland's best known, trusted, and respected not-for-profit organisations please click 'Apply for this job'. Appointment is subject to Garda Vetting and satisfactory references. Canvassing will not be accepted and may lead to disqualification. Due to the large volume of applications, we are not in the position to provide individual feedback to candidates who are not shortlisted. xsokbrc PLEASE NOTE: If you are interested in being considered for thisposition, please apply as soon as possible as the role may be closed in advance of the date shown above due to high volume of applications. SVP is an Equal Opportunities Employer

Job Description Payroll Manager Reporting To:Payroll Partner Team:Payroll Location:Waterford, Ireland Flex Working: We offer flexible working hours and operate a hybrid working model [based on the 60/40 rule; 3 days onsite and 2 set days remote] Salary: A competitive package will be offered to the right candidate Status: Permanent/Full-time Who We Are At Fitzgerald Power, we have spent decades building a top-tier team of experts dedicated to delivering innovative and strategic accountancy services. Apply below after reading through all the details and supporting information regarding this job opportunity. As one of Irelands fastest growing accountancy firms, we are not just advisors, we are partners in growth, working closely with clients to navigate challenges and seize opportunities. The Role We are at an exciting point in Fitzgerald Powers journey, and as part of our ambitious growth plans, we are looking to welcome a Manager to our Payroll Team. This position represents a critical role in shaping the future of our Payroll division. If you thrive in a dynamic, client-focused environment and are ready to play a pivotal role in driving innovation and excellence within our Payroll services, we would love to hear from you. What will you do? Oversee a team of payroll specialists, supporting their performance, training, and ongoing development. Assist with the onboarding of new payroll clients in collaboration with the Payroll Partner where required. Manage and process payroll for an assigned portfolio of clients, ensuring deadlines and service standards are consistently met. Oversee the daily payroll workflow, ensuring adherence to the firms payroll standard operating procedures and internal controls. Manage the payroll inbox, ensuring internal and external payroll queries are allocated and resolved in a timely manner. Ensure payroll reports, payslips, and related documentation are issued appropriately for weekly, fortnightly, and monthly payrolls. Oversee the submission of Payroll Submission Requests (PSRs) to Revenue and monitor employer PAYE obligations and deadlines. Act as the first point of escalation for payroll queries and operational issues, escalating to the Payroll Manager or Partner where necessary. Support the team in responding to client payroll queries and managing compliance matters, including WRC and DSP inspections. Ensure timely client follow-ups where required information has not been received. Carry out and delegate additional payroll administration tasks as required to ensure efficient delivery of payroll services. xsokbrc What will you bring? At least 3 years of payroll processing experience People management & supervision skills Knowledge of Thesaurus & BrightPay required IPASS qualification required Knowledge of Irish taxation for payroll Ability to manage priorities and meet strict deadlines Effective communicator & good interpersonal skills Attention to detail Continuous improvement mindset Great team working skills and an ability to show flexibility when faced with new challenges

Respond is one of the largest housing associations in Ireland, providing social housing and homeless services. Scroll down for a complete overview of what this job will require Are you the right candidate for this opportunity Our vision is that every family and individual in Ireland will have high-quality housing as part of a vibrant and caring community. We are growing rapidly in response to the housing crisis and are now looking for the right person who has the passion and skills to help us realise our vision. Respond is committed to equal employment and growing a diverse workforce. If you do not tick every box there are likely other valuable attributes and skills that you have, that would make you a great fit for the organisation. We welcome applications from people of all cultures, nationalities, genders and from anyone who has historically faced social exclusion. If you feel this role is for you, then please apply. Role:Assistant Management Accountant Location:Airmount, Waterford, Hybrid Reporting To:Management and Budgeting Manager Terms:Full time, 39 hours per week 1 year fixed term contract (Maternity Leave cover) Salary Range:€41,891 - €54,212 (Please note that offers are typically made at the beginning to mid-range of the advertised salary, based on skills and experience) Job Purpose: To assist in the production of timely and accurate monthly management accounts, reconciliations, budgets and forecasts, ensuring financial data integrity and supporting continuous improvement in reporting and controls. Core Duties and Responsibilities: Support the month-end close process, taking responsibility for preparing and posting journals, accruals and prepayments to Exchequer, together with supporting schedules and variance analysis. Maintain the fixed asset register in Real Asset Management (RAM), including recording new assets, enhancements and component replacements, ensuring accurate coding, reconciliation and a clear audit trail. Running of depreciation Reports on RAM and Uploading to Exchequer Assist with the production of monthly management accounts, cashflow reporting and supporting schedules, to agreed deadlines. Partner with key budget holders to provide financial guidance, respond to queries, and support effective financial management. Support budgeting and forecasting processes, including collecting, consolidating and reviewing budget holder submissions. Support accounts payable and accounts receivable queries where they impact the management accounts (e.g., coding, accruals, aged items). Prepare and maintain balance sheet reconciliations, investigating and resolving discrepancies promptly. Contribute to continuous improvement of finance processes and controls including automation where appropriate. Ensure compliance with internal policies, financial controls and data protection requirements. Carry out other finance duties appropriate to the role, as required. Essential Criteria/Education Qualification: Relevant experience in a finance or accounting role, with 13 years experience preferred. Part-qualified (CIMA/ACCA/ACA), a business degree, or equivalent relevant experience. Exposure to management accounting processes (desirable). Technical Skills/Personal Attributes: Experience supporting month-end processes, including journals and balance sheet reconciliations. Experience working with Exchequer (or similar ERP/general ledger systems). Strong attention to detail with the ability to maintain accurate records and audit trails. Ability to analyse data, explain variances, and communicate financial information clearly to non-finance stakeholders. Intermediate Excel skills (e.g., PivotTables, lookups, data manipulation). Strong planning and organisational skills; able to meet deadlines and manage competing priorities. High integrity and commitment to confidentiality. xsokbrc Ability to work independently and as part of a high-performing team. Closing Date for Applicants is 16th April 2026, first round interviews will be held on the 20th April 2026. Skills: Part-qualified or relevant qualification 1-3 years experience knowledge of accounting processes