University of Nevada Las Vegas Bachelor’s Degree Program: BA Economics College of Southern Nevada Associate’s Degree Program: AA Economics CSN Fall – 1st year Total Credits: 15. Use 4-year plan in conjunction with program degree worksheet. Mechanical engineers work in number of fields including design of machinery, controls, vibrations and acoustics, power generation, renewable energy, energy conservation, fluid flow and heat transfer applications, and air-conditioning. 00 required): Resident (last 30 credits): Graduation Goal: Upper Division Remaining (42 required):Core Requirements (30 Credits) ACC 105 - Taxation for Individuals. Maryland Pkwy. 2. ] 2021-2022 Undergraduate Catalog. 24. Applicants must hold a bachelor’s degree from an accredited college or university. The maximum number of attempts for this course is three, including earned grades, withdrawals and audits. More. NSHE Transfer Agreement. University of Nevada, Las Vegas 4505 S. Students need not have an undergraduate degree in accounting or business. Las Vegas, NV 89154; Phone: 702-895-3011Contact UNLV; University of Nevada, Las Vegas 4505 S. North Bethesda, Maryland 20852-4929. 00 or higher UNLV GPA is required for graduation IMPORTANT NOTES: Half the min. 2. When internships are structured properly, they are truly a win-win scenario for both the employer and the student intern. Academics2. req. hospitalitycollege@unlv. Maryland Pkwy. Human Resources Management. A minimum of 18 credits of 700-level Accounting courses. University of Nevada, Las Vegas. Phone. Contact UNLV; University of Nevada, Las Vegas 4505 S. UNLV is fully accredited by the Northwest Commission on Colleges and Universities, and manyEmail. 7. The executive director of academic advising at UNLV is responsible for the institutional. 88 points minimum to apply. University of Nevada, Las Vegas 4505 S. Harrah. Use this degree worksheet to plan your BSBA degree in accounting at UNLV. Maryland Pkwy. UNLV. ACC 204 - Intermediate Accounting II. Civil engineering, computer engineering, computer science, construction management, electrical engineering, mechanical engineering, entertainment engineering and design (shared with the College of Fine Arts) Meet your advisors. While classified as such, students must complete the pre-major courses required by the Lee Business School and work to complete the general-education courses, at the same time. USE THE DROP DOWN ABOVE TO ACCESS THE CURRENT CATALOG. Total Credits at UNLV: 60 Degree Total: 120 Program Specific Information: Business requirements: *must complete with a C or above before applying to the Business program along with meeting 2. Grade Sem or TR ENG 101 ENG 102 also a pre-major course Constitution, 3-6 credits (US and NV) UNLV course Cr. Food and Beverage Cost Control. Students have the opportunity to study, work, and intern in the heart of the industry. 702-895-3308. The Transfer Agreement between UNLV and CSN guarantees the transferability of all courses as outlined for the degrees and catalog year specified. Human Resources Professional Development (HR PD) Seminars. Other Programs. Credits: 3 Prerequisites: Lee Business School major or minor in. seminar 3 COE 202/UNLV 2nd yr. Biology is the study of life. Complete and submit application by the last business day in Feb 6. pdf from ACCT ACCT-204 at Virginia Commonwealth University. The Transfer Agreement between UNLV and CSN guarantees the transferability of all courses as outlined for the degrees and catalog year specified. S. Requires: minimum B- grade in ACC 201 and in ACC 202 as well as successful completion of the accounting competency examination. Advanced Graduate Certificate in Addiction Studies. 2. is required for MATH 124, BIOL 223, BIOL 224, BIOL 251, and NURS 299. View Accounting-ExamDescription-StudyGuide. - Accounting for Managers [F S] MBA 763 - Leadership, Teams, and Individuals [F S] MBA 765 - Financial Decision Making. ACC 295B - Work Experience I. Update Degree Info. Maryland Pkwy. 5 hours to complete all four parts of the exam. Our graduate courses help students extend and integrate their accounting knowledge by building on the knowledge received in undergraduate programs. Economics. Apply interpersonal and teamwork skills. Phone: 702-895-3236. 0 GPA (on 4. The Hospitality Management Major offers a broad educational approach to a career in the hospitality industry. The MBA degree provides students with the skills and knowledge necessary to succeed in the fast-paced, ever-changing world of business through innovative and dynamic programs and courses. ComputerThe UNLV School of Nusring offers graduate and undergraduate degree programs and continuing education programs that will prepare you to meet current health care needs in Nevada and beyond. Email. Complete 150 semester hours of college-level education in accounting. It has a flexible curriculum that allows students to specialize in different segments of the. Tropicana Ave. The Master of Science – Accounting is a professional degree designed to enhance the skills of those planning careers in accounting. Apply interpersonal and teamwork skills. Note about major courses: Some major courses tend to be offered only in certain semesters. A. S. Plus, if your professional ambitions require you to obtain multiple degrees, UNLV also has more than 175 graduate degree and certificate programs and our own law, medicine, and dental medicine schools. Achieving a graduate business degree from UNLV will empower students to become transformative and successful leaders who make collaborative, data-driven decisions in an ever-changing global business environment. Master of Science - Accounting Addictions Studies. Las Vegas, NV 89154; Phone: 702-895-3011; Campus Maps; Parking InformationCollege of Southern Nevada Degrees and certificate. Students must have satisfactorily completed introductory financial accounting. Degree Requirements. Las Vegas, NV 89154; Phone: 702-895-3011; Campus Maps; Parking InformationUNLV Mobile Apps. To enroll in upper-division. Students who complete the Advanced Certificate in Advanced Program with a 3. course prerequisites. The completion of Microsoft Office Certificates may. m. All psychology (PSY) courses must be completed with a minimum of a C- grade. 00 or higher UNLV GPA is required for graduation Half the min. Students majoring in accounting must take BLW 273 since it is a prerequisite for BLW 474. University of Nevada, Las Vegas 4505 S. Maryland Pkwy. The preprofessional degree is desirable for those wishing a foundation in the field of architecture as preparation for either continued education in a professional degree program or employment in architecturally related fields, such as digital arts, urban development, real estate, and construction. Las Vegas, NV 89154; Phone: 702-895. Sep 22, 2023. ACC 400 - The Accounting Environment; ACC 401 - Financial Reporting I; ACC 402 - Financial Reporting II; ACC 405 - Cost Management and Control; ACC 409 - Accounting Information Systems; ACC 410 - Federal Taxation; ACC 470 - Auditing and Assurance Services; one three-credit upper-division (300- or 400-level) accounting elective. degree credits must be taken at a 4-yr instituion The last 30 credits of your degree need to be taken uninterrupted from an NSHE institution. 00 or higher UNLV GPA is required for graduation Half the min. Maryland Pkwy. 2023-2024 Undergraduate Catalog 2023-2024 Graduate Catalog 2022-2023 Undergraduate Catalog [ARCHIVED CATALOG: CONTENT MAY NOT BE CURRENT. All the accounting professors at UNLV are good people. The MS in Accounting also provides the necessary course work for sitting for the CPA exam in Nevada and other 150-hour jurisdictions. A minimum of 18 credits of 700-level Accounting courses. An application into the Nursing program is required. ♦Lee Business School's Course-Repeat Policy: Students may take business courses a maximum of three times for degree applicability. Civil Eng. 5 Reasons to get a Bachelor's Degree in Hospitality Management at UNLV. COE 103/UNLV 1st yr. Mechanical engineering graduates from UNLV have gone on to rewarding careers with industry, utility companies, consulting engineers and local, state and federal agencies. Failure to earn the minimum required grade within three attempts may make the student ineligible for a particular business major/minor, or for any business degreePhone. Customer Service hours are Monday through Friday, 8 a. Students may pursue either a full-time or part-time course of study to complete the 30-credit program. Accounting. Official results of the GMAT or GRE. Maryland Pkwy. Use this degree worksheet in conjunction with the Undergraduate Catalog and LEE Undergraduate Advising’s handouts. Students must have completed 50 or more credits of PRN prerequisites at UNLV to receive Rebel Recognition 1/2 point. It really should be 2 classes. Analytical Thinking, 3 credits required. S. and ACC 202 - Managerial Accounting. UNLV Bookstore - Loose-leaf custom addition, including a 12 month access code to Connect - $243. These services include: 1) providing accurate and timely curriculum and policy information, 2) developing partnerships to coordinate resources, activities, and services. Las Vegas, NV 89154; Phone: 702-895-3011Degree Worksheet Student Academic Advising Center Bachelor of Arts: Criminal Justice Catalog Year: Fall 2022 & Spring 2023 Admitted Date: Date: GPA: NSHE ID: Student Name: Advisor: General Education Core Requirements (38-47 Credits) First Year and Second Year Seminars (6 Credits) Course Cr Semester Grade GSC 100 33University of Nevada, Las Vegas. Numeracy, accounting, and structure; How market to an audience; Innovation and passion; Individuals have obtained their degrees in dance and proceeded into careers in law, medicine, business, and numerous other professional areas. Credits: 3 Prerequisites: Admission to a Lee Business School major. Learning Outcomes. We are excited to introduce you to the UNLV School of Music, one of the premier music and fine arts institutions in the Southwest. Top 72 students are selected every term based off the total points received on the calculation worksheet. The Master of Science -Accounting requires a minimum of 30 credits. The M. Master of Science - Accounting Department of Economics . The Accounting profession continue to undergo significant changes, becoming both broader and more complex. Learn about the accounting program at UNLV, which is accredited by AACSB and offers a curriculum that blends theory and practice. sem, ENG 102 English 6 Credits Course Cr PreReq Sem Gr ENG 101 or 113 (English Language Learners) 3 ENG 102 or 114 (ELL’s) 3 Degree Program Requirements Constitution 3-6 Credits *Must complete US & NV Constitution Course Cr PreReq Sem Gr (B orAdmission Requirements. Three credits in each area are required. The Master of Science – Accounting is a professional degree designed to enhance the skills of those planning careers in accounting. Las Vegas, NV 89154; Phone: 702-895-3011; Campus Maps;2. A single course may not meet the multicultural and international requirements simultaneously. 3200 East Cheyenne Ave. UNLV is in the top 10% of the country for accounting. College of Southern Nevada Degrees and certificate. University of Nevada, Las Vegas 4505 S. Maryland Pkwy. Harrah College of Hospitality at the University of Nevada, Las Vegas is the world's preeminent hospitality management school, pairing a world-class education with industry-relevant practical experience. Comprising just under half of the Howard R. degree credits must be taken at a 4-yr instituion Per UNLV catalog, students are solely responsible for knowing and The last 30 credits of your degree need to be taken uninterrupted completing their degree requirements. Communicate well both in writing and orally. Students planning to take the CPA examination should. Note: Effective May 1, 2015 any 3-credit course completed during a UNLV Office of International Programs-approved study abroad experience can be used to fulfill the UNLV General Education International requirement. Minimum number of semester units required for a bachelor's degree from UNLV is 120. Building Location Frank and Estella Beam Hall (BEH), Room 415 ;. The Master of Science – Accounting is a professional degree designed to enhance the skills of those planning careers in accounting. 2. UNLV Payment Card Merchant Policy Acknowledgement;. Students are provided with a quality. Course Requirements. Minimum number of semester units required for a bachelor's degee from UNLV is 120. Las Vegas, NV 89154; Phone: 702. Contact UNLV; University of Nevada, Las Vegas 4505 S. Culinary Arts Required Courses - Total Credits: 43. As such, the field revolves around identifying consumers, gauging their interest, and satisfying their needs. Maryland Pkwy. edu. Grade Sem or TR ENG 101 ENG 102 also a pre-major course Constitution, 3-6 credits (US and NV) UNLV course Cr. Las Vegas, NV 89154; Phone: 702-895-3011; Campus Maps; Parking InformationWORKSHEET: BSBA Degree, Accounting, 2014-2015 University Core Requirements Upper-division Business Core Courses, 27 credits: English Composition, 6 credits Additional Pre-major Requirement, 3 credits Required by all Business Majors, 6 credits General Electives (as required to earn 120 degree-applicable cr. Las Vegas, NV 89154; Phone: 702-895-3011; Campus Maps; Parking InformationCollege of Southern Nevada Degrees and certificate. **Nonresident calculations include an $8,639 fee per semester. A minimum GPA of 3. the number of credits needed to meet degree requirements and subtract that from the minimum credits required to earn the degree (120). The MBA program offers an opportunity to learn from highly accomplished faculty with diverse students in an inclusive environment. edu. ♦Lee Business School's Course-Repeat Policy: Students may take business courses a maximum of three times for degree applicability. UNLV General Education Requirements, 31-41 credits English Composition, 6 credits UNLV course Cr. Maryland Pkwy. Maryland Pkwy. 2023-2024 Undergraduate Catalog 2023-2024 Graduate Catalog 2022-2023 Undergraduate Catalog [ARCHIVED CATALOG: CONTENT MAY NOT BE CURRENT. seminar 3 1st yr. Periodicity. Half the min. Nearly all public and private issues possess important economic angles. Please see the Life and Physical Sciences and Analytical Thinking. 75 GPA requirement. University of Nevada Las Vegas Bachelor’s Degree Program: BSBA Finance College of Southern Nevada Associate’s Degree Program: Associate of Business CSN Fall – 1st year Total Credits: 15. 4. UNLV Accounting Competency Exam Exam Description and Study Guide The exam will consist of four. 2023 Spring Subject Catalog Number Title Instructor Mode; AAS : 101 : African American Survey: Kendra Gage : Online : AASThe M. The Student Registration Fee Calculator will only provide an estimate of the tuition and fees you can expect to pay for the upcoming semester. The completion of the. Las Vegas, NV 89154 Phone: 702-895-3011. Developing systems to create efficiencies. Provides in-depth applied experience on how to use data analytics processes and tools to analyze and interpret accounting information for decision making. e. Email: admin. Thus, thinking as an economist provides valuable insights into our complex world. Journalism is one of the most in-demand careers today. Regardless of the number of transfer credits awarded, transfer students must complete at least 50 percent of the required business courses or credits (including pre-major, upper-division. Director’s Welcome. UNLV General Education Requirements, 31-41 credits English Composition, 6 credits UNLV course Cr. Las Vegas is the perfect environment to. 702-895-3308. Department Listing: Accounting, Department Name: Department of Accounting, Location: BEH 415, Phone: (702) 895-1559 2023 Summer Term Schedule REFERENCE ONLY HomeYou should be able to take the courses at csn as non-degree seeking and transfer them with no problems, otherwise. Welcome. Our students. Maryland Pkwy. Office of Admissions 4505 S. 0 GPA or higher and a Graduate Management Admission Test (GMAT) score of 550 or higher. University of Nevada, Las Vegas 4505 S. Official results of the GMAT or GRE. The difference is the number of general elective credits needed. However,The Master of Science – Accounting is a professional degree designed to enhance the skills of those planning careers in accounting. Recruiting, screening and mentoring others. The minor in finance prepares students to understand the financial implications inherent in virtually all business decisions. • 50% of Department requirements must be completed at UNLV • Last 30 credits must be earned as a declared major in the College of Liberal Artsprerequisites at UNLV to receive Rebel Recognition 1/2 point. PSY 101 The HESI A2 Entry Exam is waived based on previousnursing degree. ♦Admission to the major required to enroll in upper-division business courses. 40 crd. [email protected]. The program of study includes training in advanced accounting topics such as auditing, financial. You don't need to win the Powerball to be a millionaire, an expert's advice. The Criminal Justice Master of Arts degree is a broad-based graduate program. 120 total crd. University of Nevada, Las Vegas 4505 S. Other General Degree Requirements • Minimum 120 credits required to graduate • 42 credits must be Upper Division (courses numbered 300 or higher) • 50% of Department requirements must be completed at UNLV • Last 30 credits must be earned as a declared major in the College of Liberal Arts. All Degrees;. Department Website List of Degrees Faculty/Staff Directory. 2 – TTH . ) Must include one lab Analytical Thinking: 3 IS 101: 3 3: 3 3 # Maximum four credits of PEX activity allowed Foreign Language/Foreign Culture, 6 credits Life & Physical Sciences & Analytical Thinking, 9-10 cr. Nov 18, 2023. The program synthesizes math, science. The Lee Business School advances the knowledge and practice of business; develops business leaders; and fosters intellectual and economic vitality through the creation and dissemination of knowledge and outreach. The exam will consist of four parts and is worth 100 points. Radiography Major Courses 55 Credits Course Cr Gr Trans Sem CMI 360 Princ. degree credits must be taken at a 4-yr instituion The last 30 credits of your degree need to be taken uninterrupted from an NSHE institution. 6 credits. Desktop Publishing. Phillips, Libby, and Libby, Fundamentals of Financial Accounting, 5th ed. Coursework ranges from accounting and business to studies in information systems and mathematics. These courses may overlap with general education and major requirements. Internal Audit Certificate Program. ACC 400 - The Accounting Environment; ACC 401 - Financial Reporting I; ACC 402 - Financial Reporting II; ACC 405 - Cost Management and Control; ACC 409 -. Accounting, AAS [ACC-AAS, 61 Total Credits] • Air Conditioning Technology, AAS [AC-AAS, 60 Total Credits] • Air Conditioning Technology: Central Plant, AAS [ACTCP-AAS, 60 Total Credits] • Air Conditioning Technology: Critical Systems, AAS [ACTCS-AAS, 60 Total Credits] • Air. This was my track from hs, through csn and now at UNLV. Estimate Your Tuition. Learn to manage multiple situations and problems. 2. Be able to communicate effectively with different types of people in various functional areas. You can jump to any section of this page using the links below:Accounting. We help grow your knowledge in a tutoring. Minor in Accounting. Provides a well-rounded educational background in business, construction management and science, liberal arts, management, mathematics, and college physics. 00 required): Resident (last 30 credits): Graduation Goal: Upper Division Remaining (42 required): Core Requirements (30 Credits) ACC 105 - Taxation for Individuals. All English, math, science, engineering, construction mgt. The number of general electives necessary for each student varies based on how many credits a student uses to satisfy the requirements identified above. Total Credits at UNLV: 62 Degree Total: 122 Note Some courses that fulfill specific general education requirements at CSN may fulfill different general education requirements at UNLV. With 76 majors and 70 minors to choose from, accessible faculty, and a supportive campus community, UNLV provides the foundation to set you on your path. Education Advising Website. University of Nevada, Las Vegas 4505 S. The last 30 credits of your degree need to be taken uninterrupted from an NSHE institution. A maximum of 12 credits (at the 600 or 700 level) may be taken outside of Accounting, but must be from the approved electives list. Explore individual degrees or programs and access learning objectives, degree worksheets, plans of study, career guides, and more. Degrees Directory. Students majoring in accounting must take BLW 273 since it is a prerequisite for BLW 474. UNLV does offer a M. two (2) attempts. Some of the most popular career paths for individuals with a degree in international business include international relations, nonprofit work, language services, and journalism. must: SCI 201 or Equivalent Second Year Seminar (SYS); ENG 231S is also recommended: 3 be upper-division (300-400 lvl). Bachelor of Science in Business Administration, Accounting. University of Nevada Las Vegas Bachelor’s Degree Program: BSBA Economics College of Southern Nevada Associate’s Degree Program: Associate of Business CSN Fall – 1st year Total Credits: 15 Course Prerequisite Credits ENG100, 101, 110 OR 113 ENG 098 with a grade of C- or better; or ESL 139 with a gradeFinancial literacy courses at UNLV aim to prepare students for life. Minimum number of semester units required for a bachelor's degee Academic Advisors are available to help students understand and from UNLV is 120. Credits Required for the MSQF Degree: 24 . Must take a minimum of 30 resident units in the major. Master of Science - Accounting Addictions Studies. Select a Catalog 2023-2024 Undergraduate Catalog 2023-2024 Graduate Catalog 2022-2023 Undergraduate Catalog [ARCHIVED CATALOG: CONTENT MAY NOT BE CURRENT. Bachelor of Science in Kinesiology Catalog: FALL 2022/SPRING 2023/SUMMER 2023 Admitted Date: NSHE ID: Date Advised: Student:program. Lecture notes, lecture week 7 and 9. The program of study includes training in advanced accounting topics such as auditing, financial. must be earned from UNLV. The Lee Business School Accounting program is among an elite group of accounting undergraduate programs worldwide that are separately accredited by. 702-895-3699. ACC 220 - Microcomputer Accounting Systems. S. While classified as such, students must complete the pre-major courses required by the Lee Business School and work to complete the general-education courses, at the same time. All psychology (PSY) courses must be completed with a minimum of a C- grade. req. Program Office - (702) 702-651-5066 Office Location - West Charleston Campus - WCC250 Email businessdepartment@csn. Explore your new community, the UNLV campus & resources. Maryland Pkwy. 8:30 . Information about the LEE Scholarships can be found at the Scholarship Overview page. University of Nevada, Las Vegas 4505 S. The one you may have a harder time with is Jones for tax. edu. A grade of 75 or higher is required to pass. 702-895-1389. The exam will consist of four parts and is worth 100 points. 000 UNLV Grade Points 0 4yr Credits 0 UNLV GPB 0. 2020 – ACC 405/605 – Fall 2020 – [email protected] – University of Nevada, Las Vegas C OURSE A CCESS : The course website is located on the UNLV Webcampus / Canvas site. 702-895-3296. The mission of the UNLV/CSN Transfer Program is to expand academic support services by collaborating with students preparing to transfer to UNLV after graduation from CSN. Las Vegas, NV 89154; Phone: 702-895-3011; Campus Maps;Use this degree worksheet in conjunction with the Undergraduate Catalog and LEE Undergraduate Advising’s handouts. students will have 122 credits or more. Las Vegas, NV 89154; Phone: 702-895-3011;. University of Nevada, Las Vegas 4505 S. There is some leeway in the det ails of how these statements may be presented, but they all should. Credits Required for the MSQF Degree: 24 . The course catalog of the year of enrollment in a baccalaureate-level course/program at an. Communicate well both in writing and orally. Understandability. University of Nevada, Las Vegas course catalogs, UNLV catalogs, UNLV course catalogs Skip to Content. Applicants who meet the criteria will be offered admission to the university. DRIVEN. School of Nursing BSN program. 75 UNLV GPA EDSC 313 (B or better) CoReq: EDSC 482 EDSC 482 2 CoReq: EDSC. A B. Students may enroll in upper-division courses (300- or. Accounting Print-Friendly Page (opens a new window) Department Chair. The program of study includes training in. Take additional accounting and finance courses. A bachelor's degree from an accredited college or university. one three-credit upper-division (300- or 400-level) accounting elective. Contact UNLV; University of Nevada, Las Vegas 4505 S. ) Distribution Requirement, 18-19 credits Department Listing: Accounting, Department Name: Department of Accounting, Location: BEH 415, Phone: (702) 895-1559 2023 Summer Term Schedule REFERENCE ONLY Home Program Advisors Contact. Students may pursue either a full-time or part-time course of study to complete the 30-credit program. Our program provides students with a comprehensive understanding of the nature and causes of crime, criminal justice processes, criminal justice organizations and agency practices, and the law and legal system. Las Vegas, NV 89154; Phone: 702-895-3011 University of Nevada Las Vegas Bachelor’s Degree Program: BS Computer Science College of Southern Nevada Associate’s Degree Program: AA Computer Science CSN Fall – 1st year Total Credits: 16 Course Prerequisite Credits ENG 100 OR 101 OR 110 OR 113 (C or better) English Placement Test; or completion of ENG 098 with a grade The UNLV Harrah College of Hospitality now offers a bachelor’s degree in both an on-campus and an online format. When applied for transfer, they all went over from csn to UNLV (unr…you get it by now). from an NSHE institution. Click on any of the following links for information: College of Engineering, Howard R. 702. University of Nevada, Las Vegas 4505 S. 4. The degree is recognized in the healthcare field as an important credential. All students must pass the Competency Exam prior to enrolling in ACC 400 and ACC 401. Total Credits Required: 54. However, no credit is awarded toward the degree for BLW 273. Education. 702-895-3655 lbsmba@unlv. Title: Bachelor Of Since in Interior Archicture and Design Degree Sheet_2022-2023 Author: Microsoft. degree in biochemistry provides a wide variety of career opportunities in areas as diverse as the pharmaceutical industry, the chemical industry, the medical industry, environmental analysis, and cosmetics, as well as many others. By taking courses in multiple disciplines, students develop the intellectual breadth needed to participate fully in today's. must SCI 201 or Equivalent: Second Year Seminar (SYS); ENG 231S is also. req. A minimum “B or higher” within two (2) attempts is required for MATH 124 or higher, KIN 223, KIN 224, BIOL 251A, BIOL 251L, and NURS 299. Find out the learning outcomes, career. courses must have a grade of "C" or higher for graduation and to progress. 702-895-3655 lbsmba@unlv. McGraw-Hill – eBook, including 12 months access to Connect - $130. edu University Credits Remaining Summer 2021 Course Planner Placement or C or better in CHEM 103; Co-req. Hughes.