• Assist the Sales Engineer / Sales Manager to achieve the annual sales target
• Assist the Sales Engineer / Sales Manager with the preparation of monthly sales reports
• Engage customers to secure orders and arrange for on time delivery
• Prepare quotations for customers using the ERP System and ensure accurate pricing of products
• Process sale orders, production orders, pick lists and purchase orders in the ERP system accurately and in a timely manner
• Monitor and plan product inventory levels, liaise with suppliers for timely supply/replenishment of inventory
• Work with suppliers to resolve any quality issue with their products or short delivery issues
• Liaise with Logistics personnel on stock and delivery issues
• Liaise with Production personnel on production and quality issues
• Monitor customers’ accounts receivables and pursue overdue balances owed by customers; follow up with customers to maintain timely collection of accounts receivables
• Assist with any other tasks assigned by the Sales Engineer / Sales Manager
• Perform ad hoc receptionist duties (including greeting visitors, transferring calls, taking and ensuring messages are passed to the appropriate staff member on a timely basis)
• Perform ad hoc administration duties

Requirements:

• Candidate must be willing to work in Tuas
• Knowledge in SAP is an added advantage

Job Highlights:

• 5 days work week (Monday to Friday)
• Regular Working Hour (8.45am - 6.00pm)
• Great learning opportunities
• Company provide Transport for pick-up and drop-off (Opposite Boon Lay MRT & Choa Chu Kang MRT)

• *** ( WORKING DAY : MONDAY TO THURSDAY 9-5pm ONLY) ***
• CONTRACT FROM ( MID NOVEMBER 2024 TO END MARCH 2025 )

• Weekly consumable ordering with PO issued, update and monitor PO status and follow-up on timely delivery.
• Verify and follow up with Machine repair request with PO issued
• Verify Training, HR, recruitment, SSC cost and follow by PO issuing
• Carry out Goods Received Note (GRN) in the SAP system for goods received/services rendered by suppliers/contractors by end of the month.
• Prepare for monthly Consumable and machine repair cost report - FS, RB and Commercial
• Sourcing for the new product /service vendor based on the request
• Support the purchase of HQ office supplies.
• Other administrative tasks assigned by your reporting manager.

• Prepare and complete orders for delivery or pickup according to schedule (load, pack, wrap, label, ship)
• Loading and unloading trucks, receiving products, and picking, packing, wrapping, labeling, and/or shipping products.
• Makes sure that incoming and outgoing products and material are in good condition.
• Report any discrepancies
• The efficient utilisation of space and mechanical handling equipment, ensuring quality, budgetary targets and environmental objectives are met;

• looking for someone who know marine trade electrical
• able to handle task that are given
• able to communicate well with the existing foreign talent and main cons
• assist employer in getting more projects for the company
• able to work independently
• self driven person
• loves in working in marine industry
• good benefit and warefare

Responsibilities:

• Develop and execute the company’s business strategies in order to attain the goals of the board
• Provide strategic advice to the board and Chairperson so that they will have accurate view of the market and the company’s future
• Prepare and implement comprehensive business plans to facilitate achievement by planning cost-effective operations and market development activities
• Ensure company policies and legal guidelines are communicated all the way from the top down in the company and that they are followed at all times
• Communicate and maintain trust relationships with shareholders, business partners and authorities
• Oversee the company’s financial performance, investments and other business ventures
• Delegate responsibilities and supervise the work of executives providing guidance and motivation to drive maximum performance
• Read all submitted reports by lower rank managers to reward performance, prevent issues and resolve problems

Requirements:

• Proven 6 years experience as Managing Director or other managerial position.
• Demonstrable experience in developing strategic and business plans.
• Thorough knowledge of market changes and forces that influence the company.
• Strong understanding of corporate finance and measures of performance
• Familiarity with corporate law and management best practices
• Excellent organisational and leadership skills
• Excellent communication, interpersonal and presentation skills
• Outstanding analytical and problem-solving abilities

* Experience in Accounting software, Account receiving / payable, Account reconcilation

* Prepare and track quotation, invoice and delivery order, Purchase Order, Payment Voucher

* Prepare service report / claim report, filing, scanning and documentation

* Handle Parts Receiving and Inventory, Shipment

* Proficient with email, Microsoft words, Excel, Power Point

* Any adhoc assignment

* At least 2 years of relevant experience

* Start work immediately

* Committed, meticulous, detail and self-motivated

* Diploma holder

Kindly email resume to [email protected]

Regret to inform that only shortlisted candidates will be notified. THank you.

Position Overview:

Aprisium Pte Ltd is looking for a proactive and organized Admin Executive to join our team. In this role, you will support the smooth operation of our daily activities, manage administrative tasks, and contribute to a productive office atmosphere. The ideal candidate is well-organized, detail-oriented, and can work both independently and collaboratively.

Key Responsibilities

• Handle all general office administration tasks, including filing, data entry, and document management.
• Maintain office supplies by keeping inventory and placing orders as necessary.
• Manage incoming and outgoing correspondence, including emails, mail, and calls.
• Ensure the office environment is clean, organized, and well-stocked.
• Coordinate meetings, appointments, and travel arrangements for senior management and team members.
• Prepare and distribute agendas, minutes, and other necessary documents for meetings.
• Assist in onboarding new hires by preparing induction materials and arranging necessary equipment.
• Assist with processing invoices, expense claims, and other finance-related documentation.
• Manage petty cash and office expenses, ensuring proper documentation and reporting.
• Liaise with external vendors and service providers for IT system services, contract renewal, maintenance, billing and payment inquiries.
• Serve as the main point of contact for internal and external stakeholders regarding office-related inquiries.
• Support CEO by coordinating meeting schedules, email communications, and follow-ups.
• Support the company events, team-building activities, and other employee engagement initiatives.
• Ad-hoc administration in other work areas as and when required/ necessary.

Qualifications and Requirements:

• Degree in Business Administration or a related field preferred.
• Minimum 2 years of administrative experience, preferably within a startup or technology environment.
• Excellent communication and interpersonal skills with the ability to work effectively with all levels of the organization. English written and spoken is a must.
• Ability to manage multiple tasks and prioritize effectively in a fast-paced startup environment.
• Proficiency in Microsoft Office Suite (Word, Excel, PowerPoint) and familiarity with office software and tools.
• Excellent organizational skills, attention to detail, and problem-solving ability.
• Experience with event coordination and vendor management.

Personal Attributes:

• A positive, can-do attitude with a willingness to take ownership of tasks.
• High level of discretion and confidentiality.
• Ability to adapt to changing priorities in a growing company.

Why Join Aprisium?

• Be part of a dynamic and innovative team that is pioneering the future of environmental sustainability through cutting-edge IoT technology.
• Work on real-time monitoring solutions that have a meaningful impact on global water quality and sustainability.
• Opportunity to grow within a fast-paced startup environment with room for professional development.
• Competitive salary and benefits package.

Be a part of Aprisium Family

We are an Equal Opportunity Employer and do not discriminate against any employee or applicant for employment regardless of race, color, sex, age, religion, sexual orientation, gender identity, or marital status. A more detailed discussion of the TGFEP is available on the Tripartite Alliance for Fair and Progressive Employment Practices (TAFEP) website at https://www.tal.sg/tafep

At Aprisium, we are committed to ensuring your personal information is protected and never misused. Personal data collected will be used or disclosed only for the purposes of your job application and potential employment with Aprisium Pte Ltd, such as for assessing and evaluating your suitability for employment in any current or prospective position within the organization and verifying your identity and accuracy of the personal details and other information provided.

By submitting your application for this position, you consent to:

a) The collection, use and disclosure of your personal data by Aprisium for the purposes of your application and potential employment with Aprisium, including disclosing such personal data to any of Aprisium’s subsidiaries, affiliates or related corporations (if necessary for the processing of your job application); and

b) Aprisium’s retention of your personal data for 1 year for consideration of future job opportunities (where applicable)

We thank all candidates for your interest in Aprisium Pte Ltd, and regret that only shortlisted candidates will be notified.

• Provides administrative support to ensure efficient office operations.
• Maintains physical and digital filing systems.
• Answers phone calls and directs callers to appropriate personnel, schedules appointments, signs for incoming packages, and assists clients and other visitors.
• Responds to emails and other digital queries and correspondence.
• Manages calendars for senior staff, including making travel arrangements.
• Drafts and edits letters, reports, and other documents.
• Inputs and updates information in databases and spreadsheets.
• Prepares meeting agendas and takes meeting minutes.
• Coordinates logistics for meetings, including room setup and catering.
• Uses word processing and presentation software to create and edit documents.
• Operates and maintains office equipment, including printers, copiers, and fax machines.
• Works with maintenance staff and outside vendors to ensure office equipment is in good working order and office supplies are always on hand.
• Researches as requested and compiles and summarizes information for reports or presentations.
• Works closely with other administrative staff and supports other colleagues as needed.
• Works with sensitive information with discretion to maintain confidentiality and security and ensure compliance with privacy policies and regulations.
• Ensures that deadlines are met and adapts to changing priorities.
• Presents a positive and professional image for the organization.

Job Requirements

1. ITE NITEC or GCE "O" Level education. Diploma Holders are welcome

2. Experience in Customer Service or Sales Admin support will be an advantage

3. Customer Service Oriented

4. On-The-Job Training provided

Job Duties and Responsibilities

1. As part of the Sales Admin Support Team, you will process customers order for products such as preparing Sales Invoices, Sales Order reports for Production and other reports.

2. Answer phone calls from customers regarding order requests, enquiries, feedback and concerns.

3. Perform data entry work, such as posting transactions into accounting system, confirm invoices due for payment by customers, process monthly statement of accounts to customers.

4. Update customer information, reports to support Sales Team.

5. Conduct Stock-Take and Update Inventory Movement Records for assigned products.

Benefits & Other Information

Basic Salary - $2,300 to $3,000 per month

6 Months Probations

AWS /13th month Salary

Medical Benefits, Annual Leave, Medical Leave

Company Panel of Doctors

5.5 Working days per week ( with Alternate Saturdays Off)

Rest on Sunday and Public Holiday

Working Hours - 8 am to 5 pm (Mon to Fri)

Working Location at 3 Tuas Bay Walk

Company Transport Pick-up Point – at Chao Chu Kang MRT and Boon Lay MRT station

• Good negotiation with Supplier, Vendor.

• Liaise with Main Contractor, Client for progress claim.

• Assist Project Manager, taken as build quantity and tender quantity.

• Monitor the claim from Main Contractor and Sub Contractor.

• Prepare the progress certification

• Submission catalogue, technical details, brochure to Main Contractor and Client

• Coordinate with Vendor and Site team

• Good knowledge of Electrical components and drawing

• Provide effective and efficient administrative support to project department and managers.

• Other duties assigned by the Superior

• Ad-hoc duties assigned by the Management from time to time

Monday to Friday

JOB DESCRIPTION

• Issue SO, PO and generate invoices
• Handle phone and email enquiries and orders from customers
• Placing orders and suppliers
• Answering phone calls and calling customers to place orders
• Organizing orders
• Liase with other department regarding orders and deliveries and related queries
• Other ad-hoc admin duties assigned by the management

Requirements:

• Knowledgeable in Oracle netsuite is an advantage
• Working 5.5days per week or alternate Saturday

• Prepares cost estimates as required.

• Preparation of measurement sheets and assists in quantity take-off as required.

• Assist in estimation of direct & indirect costs for sub-contract sublet.

• Monitors and records site progress and keep records of day works.

• Prepares comparison sheets for quotations from suppliers and subcontractors.

• Preparation of payments advice and review then certify claim

submission for subcontractors and suppliers.

• Assist in claims preparation in coordination with the Project Manager/Director.

• Follow up payments from main contractor/consultant/client.

• Assist the PD/PM to establish and operate project cost control.

• Provides advice on contractual claims, VO or other contractual matters.

• Measures and computes values to variations and prepares interim

and/or final accounts.

• To provide estimate, computations & work on contractual/technical

/project change orders.

• Prepares monthly progress payments to main contractors/consultant/clients.

• Preparing change orders and variation order effected due to change of

contract specification

• Project Administrative Matters

• Other duties assigned by the Superior

• Ad-hoc duties assigned by the Management from time to time

Monday to Friday

Responsibilities:

• Assist in recording supplier invoices, cash payments & other data entry
• Assist in maintaining receivables aging records
• Processing invoices for payments
• Posting transactions to journals & other records
• Sales & payment documentation
• To help out in customer service if required
• General office administration

Requirements:

• Good spoken and written English required
• Good computer skills required - knowledge in Microsoft Excel
• Basic mathematical aptitude, bookkeeping skills
• N/O level graduates - min 2 years full-time working experience required or
• NITEC and certificate holders - min 2 years full-time working experience required

Company Overview

VAG Singapore is Singapore's largest independent tuning and service centre for Audi and Volkswagen cars.

We pride ourselves on our technical expertise and strong customer-centred focus. Find out more about us at www.vag.sg.

Product & Services

VAG Singapore provides service, tuning and performance parts for Audi and Volkswagen owners.

Cultures and Values

We treat our customers with genuine goodwill, and in return our customers make our jobs truly fulfilling.

You will find VAG Singapore a place where customer service is lived out daily. We believe that happy employees create happy customers.

• Assembling and fabricating structures made of metal.
• Reading blueprints and drawings.
• Taking and reading measurements.
• Following specifications and instructions for maximum efficiency.
• Welding components using manual or semi-automatic welding equipment.
• Repairing machinery.
• Planning layouts and procedures.
• Determining appropriate welding equipment or machinery to be used.
• Setting up components for welding.
• Conducting tests on welded parts to verify weld quality and conformance to specifications.
• Reviewing drawings and specifications to determine what material and equipment are needed
• Operating Computer Numerical Control (CNC) machines
• Drilling, machining and milling
• Configuring and fine-tuning metalworking machinery
• Manually creating fitting components
• Fitting and assembling metal parts and tools
• Following health and safety requirements
• Checking the quality of finished products
• Delivery of blasting equipment and explosives to blasting site
• Assembling equipment, explosives, blasting cap, primer
• Loading performing gun with explosives
• Using hoist, rope, or hand to load certain amount of explosives into blast holes
• Removing dirt, paint, grease, and other built-up material from surfaces

Job Descripton

• Repair and Maintenance of Heavy Vehicle (10 wheels lorry)
• Repair and Maintenance of Excavator (including Kobelco, komatsu and caterpillar excavator)
• Repair and Maintenance of Forklift
• Prior Hands-on experience is a must.
• Must guide junior mechanic in repair and maintenance of all company's fleet.
• Any ad-hoc duties as assigned.

Requirement

• Possess class 3 Driving licence.
• 6 days work week
• Willing to work in hot and dusty environment.

Responsibilities:

• Maintain good cooperation with colleagues in service departments across the organization.
• Management of Service engineers, with assistance from service coordinator.
• Team player, collaborate with the resource team in the organization.
• Working Environment and Safety representative.
• Maintain good cooperation with colleagues in service departments across the organization.
• Ensure our FSE's are having the right training before they are sent on assignments.
• Hiring qualified Service engineers for the FS team.
• Heading the coordination of engineers in Asia & Pacific.
• Keep skills matrix up to date Bi-Weekly/Monthly.
• Ensure the pool of Service engineers are covering all types of competences according to the skills matrix and historical data from planner system.
• Ensure correct coordination of FSE's across the globe to ensure we utilize the people closest to their home country.
• Ensure all Service engineers adhere to the Safety & Health booklet
• Appreciation interviews 2 times a year per employee.
• Ensure Service engineers fill out Risk Assessment on each job assignment.
• Participate in courses
• Coordinate calibration of SE special tools.
• Arrange service day for SG service department, beginning of each year.

Requirements:

• Education & Qualification: Technical bachelor’s degree or experience from similar job position.

Desired Skills:

• Strong team player who manages to get people working together across functions and locations.
• Willing to learn.
• Responsible and trustworthy towards customers and colleagues.
• Responsible individual and ability to manage multiple priorities and tasks in a dynamic environment.

Company Description

Cogent Holdings Pte Ltd is a subsidiary of Cosco Shipping International (Singapore) Co., Ltd and has a wide range of clientele ranging from local SMEs to multinational companies. Cogent owns one of Singapore's largest one-stop integrated logistics hub, Cogent 1.Logistics Hub. It offers warehousing, freight forwarding, container and ISO tank depot, automotive logistics, and transportation services in Singapore. It also operates warehousing and container depot businesses in Malaysia.

Role Description

This is a full-time on-site role for an Admin Assistant at Cogent Container Depot Pte Ltd. The Admin Assistant will be responsible for day-to-day tasks related to the container depot operations, including accepting and processing container transactions, coordinating with customers and truck drivers, and ensuring accurate documentation.

1. Process documentation for container movement in the depot.

2. Attend to hauliers and process in-bound and out-bound container details in the system.

3. Collate daily storage, repair and movement reports as well as any other ad-hoc requests required by the shipping/leasing line.

4. Collect payment from hauliers and tally with reports.

Requirements:

1. Minimum GCE 'N' level

2. Minimum 1 year of working experience

3. Computer knowledge in Microsoft Office

4. Able to perform overtime when necessary

5. Willing to work alternate Saturday

Others:

1. Monday - Friday 8.30am - 5.45pm, Alternate Saturday 8.30am – 12.30pm

2. Subsidized meal daily

3. Medical, dental & insurance benefits

4. 2 way-Transport provided at Jurong East

5. Paid Over Time

Job Description

• Manage work pass applications, renewals, cancellations and all related matters.
• Monitor and arrange for worker training (core trade and other courses/licenses) and all related matters
• Handle insurance policy applications, renewals, cancellations, and all related matters.
• Maintain and update the employee records.
• Assist in month-end closing and financial reporting.
• Assist in tracking, monitoring, and reporting project budgets and expenditures.
• Any other administration, accounting and ad-hoc duties assigned by management.

Requirements:

• GCE “O” level, Diploma or degree holder in Accounting/Finance or equivalent.
• Min. of 2 years of related experience, candidates with more experience are welcome to apply.
• Good knowledge of MS Office and MS Excel.
• Reliable and self-motivated.
• Good communication and interpersonal skills.

We are looking for a dedicated and organized HR & Admin Assistant / Executive to join our team. In this dual-role position, you will provide essential support to our HR and administration functions, helping ensure smooth office operations and a positive employee experience. This role is ideal for candidates with a keen eye for detail and a passion for supporting HR initiatives.

Responsibilities

HR Assistance:

• Support the recruitment process by posting job openings, reviewing applications, and coordinating interviews.
• Assist with employee onboarding, orientation, and documentation.
• Maintain employee records and update HR databases.
• Track attendance, manage leave records, and assist with payroll documentation.
• Help communicate HR policies and respond to basic inquiries.

Administrative Support:

• Manage office supplies and liaise with vendors for maintenance needs.
• Handle data entry, filing, and maintain accurate digital and physical records.
• Assist with scheduling meetings and interviews.
• Coordinate office events and employee engagement activities.
• Prepare documents, reports, and presentations for HR and admin use.
• Perform any other duties as assigned by management as needed.

Requirements

• Education: Diploma or Bachelor’s degree in Human Resources, Business Administration, or a related field.
• Experience: 1-2 years of relevant experience preferred.
• Language Skills: Proficiency in English and [second language, e.g., Mandarin] to support a diverse workplace.
• Skills: Proficiency in MS Office (Word, Excel, PowerPoint) and familiarity with HR software is a plus.
• Personal Attributes: Excellent organizational and problem-solving abilities,, attention to detail, confidentiality, and excellent communication skills.
• Knowledge: Basic understanding of HR functions, employment laws, and office management.

Job Highlights:

· Annual Bonus

· Career Progression

· 5 Days work week

· Training and support provided

Responsibilities

· Managing all sales support responsibilities including Contracts, Relocations, Service Requests through to completion

· Coordinate with other departments to resolve all sales support responsibilities

· Answering Incoming calls and managing queries through to resolution

· Coordination of the input of different departments in order to fulfil customer requirements

· Acting as primary contact person for small and medium sized accounts in assigned region

· Work according to company procedures and guidelines

· Ensure timely extension of new regular and promotional materials

· Issuing internal memos relating to trade deals/discounts/GPR, and promotional launches

· Ensure main duties are carried out fully in an efficient and professional manner

· Coordinates incoming & outgoing correspondence (to include electronic mail), and create/disseminate other critical and confidential business documentation with discretion and deals with confidential issues and subject matter in ways that requires considerable sensitivity, discretion, or judgment in replying to inquiries, and/or presenting or requesting information

· Any other ad-hoc duties relevant to the demands of the role

Requirements:

• Min. O levels and above

· Tact, confidentiality and diplomacy in handling inquiries, calls and visitors

· High initiative, drive, mature, meticulous and detail-oriented

· Possess strong communication and interpersonal skills

· Proficient in MS Office application such as Word, Excel, PowerPoint

· No experience required

· Strong multi-tasking capabilities

· Knowledge of SAP system will be an additional advantage

Job Types: Full-time, Permanent

Pay: $2,200.00 - $2,800.00 per month

Benefits:

• Health insurance
• Professional development

Schedule:

• Monday to Friday

Supplemental Pay:

• Performance bonus

Education:

• GCE 'O' Level or GCE 'N' Level (Preferred)

Work Location: In person

Responsibilities:

• Installing wooden structures such as roofing frames, rafters, partitions, joists and stud work
• Installing cabinets, shelving, fitted furniture, drywall and insulation
• Adding fixtures and fittings such as door handles, locks, hinges and closures
• Selecting lumber by size and strength to suit each job, sourcing wood to suit the customer’s budget and style
• Calculate the number of fasteners required for each job
• Reading blueprints and designs to work to specifications prepared by other construction professionals, architects and building code recommendations.
• Any other ad-hoc duties as assigned.

Requirements:

• Experience of using hand and power tools such as drills, chisels, sanders, saws and nail guns
• Joinery and cabinet making skills
• Knowledge of building regulations and codes to be adhered to
• Able to work for long hours period or night shift

• Monitoring daily communications and answering any queries.
• Ensuring payments, amounts and records are correct.
• Recording and filing cash transactions.
• Invoice processing and filing.
• Updating and maintaining procedural documentation.
• Data Entry.
• Yearly documents packing.
• Other ad-hoc duties.

Requirements:

• Able to work independently, under pressure and tight deadline
• Well verse with Office Excel

Job Responsibilities:

· Attend to customer sales enquiries and prepare quotations.

· Follow up with customers on quotations made.

· Upload completed quotations into Document Management Software.

· Consolidate Pre-requisite information.

· Liaise with customers on new enquiries.

· Provide the best guaranteed service to our customers.

· Back up your fellow colleagues so that the continuity of the service towards the customer is guaranteed.

· Manage customer Purchase Orders.

· Manage customer accounts in ERP system.

· Other administration task and ad hoc duties that are assigned.

Job Requirements:

· Minimum a Diploma in Business or relevant field.

· Candidate with engineering background will have added advantage.

· Strong communication and interpersonal skills, with the ability to build relationships with customers over the phone and internal stakeholders.

· Have initiative and willing to learn.

· Possess ability to work independently, self-starter, energetic.

· Good Knowledge in ERP system and Microsoft office e.g. Microsoft Word, Excel and Power Point.

Responsibilities:

• Establish strong rapport with customers through effective communications and problem resolution
• Liaison with various support departments (Accounts & Finance, Air & Sea Operations and Sales) to process daily schedule of incoming and outgoing stock or 3rd party
• Liaison with customers on transport arrangement for goods delivery and generate delivery orders
• Arrange for import and export shipments (if any)
• Generate daily inventory report for checking
• Generate monthly customers’ inventory report for customers’ verifications
• Perform stock take on a monthly basis to ensure accurate stock inventory in the warehouse; to rectify the problem should any discrepancies occur
• Support all administrative issues, ie billing, monthly report, verification of Supplier’s invoices
• Perform other ad-hoc projects or duties as and when required

Requirements:

• Diploma in Logistics Management / Supply Chain / Business Administration
• Minimum 2 years of related working experience
• Able to work in a multi-cultural environment and with people of all levels
• Meticulous and possess positive attitude
• Good sense of urgency
• Good verbal and written communication skills in English
• Flexible and adaptable
• Proficient in computer skills - MS Word, Power Point, Excel

Responsibilities

• Support the development and implementation of HR initiatives and systems
• Provide counselling on policies and procedures
• Be actively involved in recruitment by preparing job descriptions, posting ads and managing the hiring process
• Create and implement effective onboarding plans
• Develop training and development programs
• Assist in performance management processes
• Support the management of disciplinary and grievance issues
• Maintain employee records (attendance, EEO data etc.) according to policy and legal requirements
• Review employment and working conditions to ensure legal compliance

Requirements and skills

• Knowledge of HR functions (pay & benefits, recruitment, training & development etc.)
• Understanding of labour laws and disciplinary procedures
• Excellent communication and interpersonal skills
• Problem-solving and decision-making aptitude
• Strong ethics and reliability