משרות על המפה
 
בדיקת קורות חיים
VIP
הפוך ללקוח VIP
רגע, משהו חסר!
נשאר לך להשלים רק עוד פרט אחד:
 
שירות זה פתוח ללקוחות VIP בלבד
AllJObs VIP
כל החברות >
סגור
דיווח על תוכן לא הולם או מפלה
מה השם שלך?
תיאור
שליחה
סגור
v נשלח
תודה על שיתוף הפעולה
מודים לך שלקחת חלק בשיפור התוכן שלנו :)
15/09/2025
חברה חסויה
Location: Tel Aviv-Yafo
Job Type: Full Time
we are a world-leading material science company, focused on the research, development, manufacturing, and marketing of vision and light control technologies that support safe, sustainable, comfortable, and agile user experiences across various industries. We are looking for a talented and hands-on Controller to join the finance department in a cutting-edge business environment. This position will work closely with the director of finance and other key members at the finance department and play a key role in shaping departments day-to-day and reporting performance. Joining the Gauzy team means being part of an elite group of innovators with a passion for creating future-defining and groundbreaking technologies that shape our everyday lives.
Responsibilities:
* Oversee the daily finance operations of our subsidiaries
* Manage and mentor a team of controllers and accountants, ensuring effective performance and professional development.
* Manage accounts payable, accounts receivable, inventory and GL reconciliations
* Playing a key role in period end closing and preparation of quarterly reviewed financial statements and annual audited financial statements
* Preparation of analytical analysis to provide insight into companys performance
* AD-HOC accounting and tax related tasks and providing support to other processes within the finance team and/or other departments
* Development and implementation of efficient workflow processes by streamlining accounting procedures
Requirements:
* CPA license with B.A in Accounting/Economics
* Knowledge of accounting practices and financial processes (both day-to-day and period close)
* Proven experience in preparation of public financials statements
* Public companies experience advantage
* Solid knowledge of US-GAAP advantage
* Well organized, minded to details, and excellent time management skills
* Strong analytical skills, problem solving attitude and ability to carry out tasks autonomously
* Excellent written and verbal communication skills in English
* Solid knowledge of system and automation tools ( SAP, Oracle, NetSuite, etc.)
* Professional skills in Microsoft Excel
This position is open to all candidates.
 
Hide
הגשת מועמדותהגש מועמדות
עדכון קורות החיים לפני שליחה
עדכון קורות החיים לפני שליחה
8284418
סגור
שירות זה פתוח ללקוחות VIP בלבד
משרות דומות שיכולות לעניין אותך
סגור
דיווח על תוכן לא הולם או מפלה
מה השם שלך?
תיאור
שליחה
סגור
v נשלח
תודה על שיתוף הפעולה
מודים לך שלקחת חלק בשיפור התוכן שלנו :)
לפני 19 שעות
דרושים בלשכת מנהלי החשבונות בישראל
Job Type: Full Time and Jobs without resume
We are looking for a highly motivated and driven Controller to join our Finance Department. This is a dynamic and impactful role that supports top management and involves responsibility for both internal and external financial reporting. The Controller will report directly to the CFO and will oversee all aspects of the group's day-to-day financial operations.
Requirements:
Manage the accounting team and oversee all day-to-day financial operations across the group.
Lead the implementation of a new accounting system in all group entities.
Ensure accurate and timely monthly closings and prepare internal financial reports for management and shareholders.
Coordinate the preparation of audited annual financial statements and tax reports for the group.
Design and implement internal control processes and procedures.
Perform analytical reviews of fina
This position is open to all candidates.
 
Show more...
הגשת מועמדות
עדכון קורות החיים לפני שליחה
8356164
סגור
שירות זה פתוח ללקוחות VIP בלבד
סגור
דיווח על תוכן לא הולם או מפלה
מה השם שלך?
תיאור
שליחה
סגור
v נשלח
תודה על שיתוף הפעולה
מודים לך שלקחת חלק בשיפור התוכן שלנו :)
14/09/2025
חברה חסויה
Location: Tel Aviv-Yafo
Job Type: Full Time
We are currently looking for a talented and highly motivated Controller to join our Group Finance team.
our company, a global fintech group that was founded in 2008 and is listed on the London Stock Exchange with a market cap of approx. USD 3.5 Billion and included within the FTSE250 index. At the heart of our business is our fully-owned and proprietary technology, which powers our trading platforms on OTC, share dealing, and Futures trading. The Group operates in more than 60 countries and retains operating licenses in the United Kingdom, Australia, Cyprus, Israel, New Zealand, South Africa, Singapore, Seychelles, the United States, Estonia, Japan, the United Arab Emirates, and Canada.
The successful candidate will oversee the aspects of financial reporting, local tax submissions, and regulations. On-going cooperation, monitoring budget VS. actual results, as well as the development of internal control policies and procedures. Responsibilities will also include managing and monitoring the financial activity with local management, external advisors, including external accounting firms, and periodic financial reporting. In addition, the role will require support in the implementation of new operations and regulations and the initiation of processes.
Responsibilities
● Ensuring the timely and accurate preparation of the monthly, quarterly and annual closing process.
● In charge of the external audit work, including of Financial Statements.
● Ensuring that appropriate systems and internal controls are implemented and maintained throughout the Accounting & Finance processes.
● Headquarter ad hoc tasks on deep accounting, taxes, and projects
● Work closely with subsidiaries, and provide support and guidelines to the local finance teams
● Responsible for oversight and managing the accounting systems entries.
● Manage and support day-to-day finance operations activities, including accounts payable, cash flow and banking transactions.
● Managing the Companys Taxation affairs via the calculation, provision and payment of all applicable taxes in a timely and efficient manner.
● VAT Reconciliation, review of all vatable entries, preparation of VAT reporting package.
● Monitoring the subsidiaries bank accounts and Daily bank account payments.
● Preparation of Budgeted Vs. Actual spreadsheets.
● Manage the financial reporting packages to the HQ by the subsidiaries and inter-company calculations.
● Review of the Subsidiaries Capital Adequacy ratios.
● Responsible for ensuring proper signatory rights are being implemented and followed on a Group level.
● Work closely and become a business partner of other units in the organization which affect financial reporting
● Review and analyze financial statements in accordance with International Financial Reporting Standards (IFRS).
Requirements:
● CPA, Big 4 Alumni with high-tech department experience.
● 3-4 years as a controller of a public company.
● In-depth knowledge in Excel.
● In-depth knowledge in NetSuite.
● English - strong written & oral communication skills.
● Availability to travel to the HQ Haifa office approximately once a week, with flexibility as needed.
● Well-organized and reliable.
● Strong knowledge and experience in IFRS.
● Experience with adopting new systems or automating accounting processes.
● Ability to work independently, but also as a collaborator on a team.
● Working experience in a fast-paced multinational company environment, with the ability to operate in diverse cultures.
This position is open to all candidates.
 
Show more...
הגשת מועמדותהגש מועמדות
עדכון קורות החיים לפני שליחה
עדכון קורות החיים לפני שליחה
8345819
סגור
שירות זה פתוח ללקוחות VIP בלבד
סגור
דיווח על תוכן לא הולם או מפלה
מה השם שלך?
תיאור
שליחה
סגור
v נשלח
תודה על שיתוף הפעולה
מודים לך שלקחת חלק בשיפור התוכן שלנו :)
14/09/2025
חברה חסויה
Location: Tel Aviv-Yafo
Job Type: Full Time
We are currently looking for a talented and highly motivated Senior Controller to join our Group Finance team.
our company, a global fintech group that was founded in 2008 and is listed on the London Stock Exchange with a market cap of approx. USD 3.5 Billion and included within the FTSE250 index. At the heart of our business is our fully-owned and proprietary technology, which powers our trading platforms on OTC, share dealing, and Futures trading. The Group operates in more than 60 countries and retains operating licenses in the United Kingdom, Australia, Cyprus, Israel, New Zealand, South Africa, Singapore, Seychelles, the United States, Estonia, Japan, the United Arab Emirates, and Canada.
The successful candidate will oversee all aspects of financial reporting, local tax submissions, and regulations. On-going cooperation, monitoring budget VS. actual results, as well as the development of internal control policies and procedures. Responsibilities will also include managing and monitoring the financial activity with local management, external advisors, including external accounting firms, and periodic financial reporting. In addition, the role will require support in the implementation of new operations and regulations and the initiation of processes.
Responsibilities
● Drive the Group's periodic financial statement (monthly, quarterly and annual) close process, implement controls, monitor changes, oversee the close execution globally.
● Lead and be the finance focal point for the establishment of new subsidiaries (taxation, ERP, training for new service providers, monthly reporting package, etc.)
● Headquarter ad hoc tasks on deep accounting, taxes, and projects
● In charge of the external audit work, review of Audited Financial Statements, Tax Calculations and Non-Audit Reports.
● Monitor the compliance with local statutory reporting requirements and tax filings
● Work closely with subsidiaries, provide support and guidelines to the local finance teams
● Work closely and become a business partner of other units in the organization which affect financial reporting
● Oversee and review the financial data, AP, GL maintenance, Capex, reconciliations, allocation, FX gain/loss etc.
● Manage day to day analyses and management reporting, ensure proper internal controls.
● Prepare and analyze variances of budget vs. actual and set action plans to provide meaningful feedback
● Develop relationships with global teams.
● Overseeing the Group payroll process and ensuring the correct treatment and payment of all salaries, employee and employer obligations and the submission of all relevant forms to the authorities and the employees.
● Active player in the ERP (NetSuite) implementation
● In charge of the external audit work, review of Audited Financial Statements, Tax Calculations and Non-Audit Reports.
Requirements:
● CPA, Big 4 Alumni with High tech department experience.
● 5-8 years of experience in accounting and finance.
● Must have strong accounting knowledge and a strong business perspective.
● English - High proficiency
● Availability to travel to the HQ Haifa office approximately once a week, with flexibility as needed.
● Experience with adopting new systems or automating accounting processes
● Strong analytical, problem-solving, and decision-making skills
● Very organized, excellent multi-tasker, and great time management skills
● Ability to work independently, but also as a collaborator on a team
● Experience with NetSuite ERP Advantage
● Working experience in a fast-paced multinational company environment, with the ability to operate in diverse cultures.
This position is open to all candidates.
 
Show more...
הגשת מועמדותהגש מועמדות
עדכון קורות החיים לפני שליחה
עדכון קורות החיים לפני שליחה
8345812
סגור
שירות זה פתוח ללקוחות VIP בלבד
סגור
דיווח על תוכן לא הולם או מפלה
מה השם שלך?
תיאור
שליחה
סגור
v נשלח
תודה על שיתוף הפעולה
מודים לך שלקחת חלק בשיפור התוכן שלנו :)
לפני 21 שעות
חברה חסויה
Location: Tel Aviv-Yafo
Job Type: Full Time
We are revolutionizing suburban on-demand delivery from the skies up, literally. As the leading drone delivery company in the U.S., were scaling our operations across DallasFort Worth, bringing ultrafast, on-demand delivery to doorsteps via autonomous aircraft. Were now hiring a Financial Controller to join our finance team at a pivotal moment. You will be the first inhouse controller, working directly under the VP of Finance, and you will have the opportunity to implement your vision and shape the department as we are getting ready for rapid expansion. What Youll Do:
* Own monthly and quarterly global closing and deliver end-to-end reporting packages and consolidated financial statements.
* Constantly improve processes and implement new tools, to make sure we are scale ready.
* Innovate and drive automation initiatives.
* Assist in monitoring business KPIs, uncover actionable insights, and drive impactful results.
* Prepare and analyze financial data and internal reports; monitor progress and changes, provide valuable insights.
* Research technical accounting issues.
* Work with the company's external auditors and other consultants on annual and tax audits and ongoing issues as needed.
* Implement and perform controls on all finance related processes.
* Perform controls of the day-to-day bookkeeping operations, and provide guidance as necessary.
* Undertake ad-hoc financial tasks and projects. Ready to help launch the future of delivery? Apply now and help us bring the sky to every doorstep.
Requirements:
* Big 4 internship.
* Experience as a controller or assistant controller in a high-tech or bio-tech company.
* Bachelor's degree in Accounting, preferably with an economics degree.
* Strong knowledge and experience in US GAAP.
* Experience with month-end/year-end closing process.
* Ability to work independently, proactive, fast learner, and self-motivated.
* Business acumen and hunger for knowledge.
* Good knowledge of AI tools and willingness to learn. Excellent Excel and Office skills.
* Full professional fluency (written and verbal) in both English and Hebrew.
* Ability to work in a fast-paced global company, meet tight deadlines, and handle multiple priorities.
* Team player.
* Knowledge of Netsuite ERP - advantage.
* Highest standards of accuracy and precision; highly organized, detail-oriented, and mindful of deadlines.
This position is open to all candidates.
 
Show more...
הגשת מועמדותהגש מועמדות
עדכון קורות החיים לפני שליחה
עדכון קורות החיים לפני שליחה
8355876
סגור
שירות זה פתוח ללקוחות VIP בלבד
סגור
דיווח על תוכן לא הולם או מפלה
מה השם שלך?
תיאור
שליחה
סגור
v נשלח
תודה על שיתוף הפעולה
מודים לך שלקחת חלק בשיפור התוכן שלנו :)
31/08/2025
חברה חסויה
Location: Tel Aviv-Yafo
Job Type: Full Time and English Speakers
Our finance team is growing and we are looking for an experienced controller to join our team.
The controller will be a key position within the finance department, reporting to the Director of Finance.
Role and Responsibilities:
Preparation of monthly, quarterly and annual financial statements in accordance with US- GAAP
Conduct month end closing procedures
Enhance and implement financial and accounting systems, processes and controls.
Work closely with the FP&A team to track the budget and maintain a budget vs. actual analysis.
Oversight of the billing cycle including revenue recognition (SAAS and On-Prem), invoicing, collections and revenue metrics.
Preparation of annual tax returns for the Parent company and its US subsidiary, including tax filings and reporting requirements.
Coordinate with external auditors, bookkeepers, banks and other third-party vendors.
Ensure compliance with all regulatory requirements and accounting standards.
Assist in monitoring and maintaining the companys KPIs.
Requirements:
CPA with Big 4 experience a must.
Minimum of 4 years of experience post Big 4, with experience in a global high-tech company a must.
Experience working with Priority and NetSuite
Proficient in English, both written and verbal
Proficiency in Excel
NetSuite Implementation an advantage
Strong knowledge of accounting standards and global tax planning
Ability to work independently and meet deadlines.
Excellent attention to detail and accuracy.
Team player with a proactive approach
Strong organizational and time management skills.
Excellent communication and interpersonal skills.
Knowledge of tax regulations and experience with tax preparation.
This position is open to all candidates.
 
Show more...
הגשת מועמדותהגש מועמדות
עדכון קורות החיים לפני שליחה
עדכון קורות החיים לפני שליחה
8326404
סגור
שירות זה פתוח ללקוחות VIP בלבד
סגור
דיווח על תוכן לא הולם או מפלה
מה השם שלך?
תיאור
שליחה
סגור
v נשלח
תודה על שיתוף הפעולה
מודים לך שלקחת חלק בשיפור התוכן שלנו :)
07/09/2025
חברה חסויה
Location: Tel Aviv-Yafo
Job Type: Full Time and English Speakers
We are looking for a Controller to join our growing finance team! An amazing opportunity to be responsible for all financial aspects, be independent and proactive.
Responsibilities:
Lead the monthly and quarterly closing processes for the US entity, including preparation and execution of analytical procedures.
Ensure full compliance with US tax regulations, including sales tax filings and documentation.
Manage revenue-related processes, including revenue recognition in accordance with applicable standards.
Develop, document, and enforce accounting policies and procedures to ensure consistency and compliance.
Manage transfer pricing work and calculations.
Assist in the preparation of management reports, financial statements, and support the audit process.
Take ownership of the US payroll process.
Provide support across all accounting-related functions, including ad hoc tasks and projects as needed.
Partner closely with the FP&A to support accurate budget monitoring and variance analysis.
Establish and maintain robust internal financial controls, including implementation of relevant AI tools to improve efficiency and compliance.
Requirements:
CPA with experience from a Big 4 accounting firm, high-tech practice (a must)
4+ years of relevant work experience in a global high-tech organization in a growth stage
Experience with Netsuite (a must)
Solid knowledge of US-GAAP
Fluent verbal and written English skills
Proficient with Excel and Office
Demonstrated ability to manage multiple priorities, meet tight deadlines, and work effectively in a fast-paced global environment.
Excellent problem solving, analytical and communication skills, with strong attention to details
This position is open to all candidates.
 
Show more...
הגשת מועמדותהגש מועמדות
עדכון קורות החיים לפני שליחה
עדכון קורות החיים לפני שליחה
8336349
סגור
שירות זה פתוח ללקוחות VIP בלבד
סגור
דיווח על תוכן לא הולם או מפלה
מה השם שלך?
תיאור
שליחה
סגור
v נשלח
תודה על שיתוף הפעולה
מודים לך שלקחת חלק בשיפור התוכן שלנו :)
10/09/2025
חברה חסויה
Location: Tel Aviv-Yafo
Job Type: Full Time
Were looking for a Controller to join our global accounting team! This role will report to the companys Director of Finance.
Why is this role so important?
The Controller will play a major role in our accounting team and will hold significant responsibilities related to month and quarter end close processes, as well as any other financial and accounting operations.
So, what will you be doing all day?
Your role as part of the Controllership team means your daily responsibilities may include:
Participate in the monthly, quarterly and annual closing process, including preparation of journal entries and flux analysis
Supporting the audit process with auditors including the provision of workpapers as required for quarterly reviews and annual audit
Preparation of annual tax returns and other statutory reporting requirements
Engaging in analysis of complex accounting and tax issues with outside advisors
Performing and implementing different internal controls to ensure SOX compliance
Verifying proper implementation of companys processes and policies
Working with AP and Billing team to ensure accuracy of financial records
Leading improvements in internal financial and system processes.
Requirements:
2 years of experience working in High-tech companies - a must
CPA with a Big 4 firm experience a must
English at high professional level a must
Strong knowledge and experience in US GAAP
Advanced knowledge in ERP Systems, such as NetSuite - an advantage
Experience with AI tools for finance - an advantage
High proficiency in Microsoft Excel
Accurate and detail-oriented with a high level of analytical skills
Able to work in a fast-paced environment, prioritize workload and meet tight deadlines
High level of independence and self-examination
Strong interpersonal and bilingual communication skills - written and verbal
Passion for innovative solutions and process improvement.
This position is open to all candidates.
 
Show more...
הגשת מועמדותהגש מועמדות
עדכון קורות החיים לפני שליחה
עדכון קורות החיים לפני שליחה
8341594
סגור
שירות זה פתוח ללקוחות VIP בלבד
סגור
דיווח על תוכן לא הולם או מפלה
מה השם שלך?
תיאור
שליחה
סגור
v נשלח
תודה על שיתוף הפעולה
מודים לך שלקחת חלק בשיפור התוכן שלנו :)
02/09/2025
חברה חסויה
Location: Tel Aviv-Yafo
Job Type: Full Time and English Speakers
We are now seeking a self-managed, proactive, and tech-savvy Financial Controller to join our team.
This is a hands-on and high-impact role, offering full ownership over financial operations. As the sole in-house financial professional, you will be responsible for ensuring operational efficiency, financial accuracy, and strategic foresightwhile working closely with our external partners across finance, tax, and legal.
Key Responsibilities:
Financial Operations
Own and manage day-to-day bookkeeping and monthly/quarterly closing processes in collaboration with an external finance firm.
Monitor and manage the companys cash flow, including forecasts and runway analysis.
Maintain and improve financial controls, compliance (US GAAP), and internal reporting standards.
Process & Efficiency
Build and optimize end-to-end financial processes (e.g., invoicing, vendor payments, collections).
Strive for financial and operational efficiency through proactive process improvement and automation.
Research, recommend, and implement modern tools to enhance financial workflows and data visibility.
Strategic Finance
Track, analyze, and report key SaaS metrics (ARR, churn, CAC, LTV, burn rate, etc.) to support decision-making.
Provide ad hoc financial analysis to support leadership and cross-functional teams.
Legal & Compliance
Support day-to-day legal operations, working with external legal counsel to manage contracts, NDAs, compliance, and governance.
Assist in audit preparation and manage interactions with tax authorities, auditors, and regulatory bodies.
Cross-functional Partner
Act as a trusted financial advisor to the leadership team and other stakeholders.
Constantly identify opportunities for improvement, drive implementation, and follow through on results.
Requirements:
CPA with Big 4 background and high-tech/SaaS client experience.
2+ years of in-house experience at a SaaS company post-CPA internship.
Deep knowledge of US GAAP and key SaaS financial metrics.
Proficiency in Priority ERP is a must; experience with Hubspot is a strong plus.
Tech-savvy and familiar with modern financial and operational tools.
Strong organizational and analytical skills, with a proactive and independent work style.
Fluent in Englishboth written and verbal.
This position is open to all candidates.
 
Show more...
הגשת מועמדותהגש מועמדות
עדכון קורות החיים לפני שליחה
עדכון קורות החיים לפני שליחה
8329732
סגור
שירות זה פתוח ללקוחות VIP בלבד
סגור
דיווח על תוכן לא הולם או מפלה
מה השם שלך?
תיאור
שליחה
סגור
v נשלח
תודה על שיתוף הפעולה
מודים לך שלקחת חלק בשיפור התוכן שלנו :)
24/08/2025
חברה חסויה
Location: Tel Aviv-Yafo
Job Type: Full Time
We are looking to hire a talented Controller to join the Finance team in Tel Aviv.

WHAT YOULL DO

Take part in the monthly, quarterly, and annual closing processes.
Assist with the preparation of consolidated financial statements.
Provide periodical management reporting packages and reporting and analysis as needed internally and externally to our investors, auditors, etc.
Take part in implementing and communicating new finance policies.
Work with local accountants to ensure compliance with local tax and statutory requirements.
Work with the company's external auditors and other consultants during interim and annual audits and ongoing issues as needed.
Support accounting and finance-related projects as needed
Requirements:
CPA with Big 4 experiencea must.
4+ years of relevant work experience, out of which at least 2 years as a controller or assistant controller in a global high-tech organization in a growth stage.
Ability to work independently, proactive, fast learner, and self-motivated.
Excellent Excel and Office skills.
Full professional fluency (written and verbal) in both English and Hebrew.
Ability to work in a fast-paced global company, meet tight deadlines, and handle multiple priorities.
Highest standards of accuracy and precision, highly organized and detail-oriented.
This position is open to all candidates.
 
Show more...
הגשת מועמדותהגש מועמדות
עדכון קורות החיים לפני שליחה
עדכון קורות החיים לפני שליחה
8316828
סגור
שירות זה פתוח ללקוחות VIP בלבד
סגור
דיווח על תוכן לא הולם או מפלה
מה השם שלך?
תיאור
שליחה
סגור
v נשלח
תודה על שיתוף הפעולה
מודים לך שלקחת חלק בשיפור התוכן שלנו :)
3 ימים
חברה חסויה
Location: Tel Aviv-Yafo
Job Type: Full Time
The Director of Finance will oversee global financial operations with a primary focus on Revenue Management, Accounts Receivable (AR), Deferred Revenue (DR), Billing and Collection, and Commission Capitalization. This role also includes full responsibility for subsidiaries accounting and taxes, as well as managing global tax strategy and compliance.

You will be a hands-on leader and team player who can build processes, collaborate across departments, and scale our finance operations to support growth.

Key Responsibilities
Financial Operations & Revenue Management
Own the end-to-end revenue process, ensuring accurate recognition, reporting, and compliance with accounting standards.
Oversee AR and DR processes, ensuring timely collections and precise revenue deferrals.
Lead billing operations to maintain efficiency, accuracy, and customer satisfaction.
Manage commission capitalization in line with applicable standards.

Accounting & Taxation
Supervise global accounting operations, including the consolidation of subsidiaries and intercompany transactions.
Ensure compliance with local and international tax regulations, including VAT/GST, income taxes, and transfer pricing.
Manage relationships with external auditors, tax advisors, and regulatory authorities.

Leadership & Strategy
Build, lead, and mentor a high-performing finance team.
Partner with the executive team to develop financial strategies aligned with long-term goals.
Provide actionable insights through timely and accurate financial reporting and analysis.
Requirements:
8-10 years of progressive finance and accounting experience, including leadership roles in a SaaS or high-growth technology company.
Experience working in a public global, multi-entity SaaS company.
Deep understanding of revenue recognition (ASC 606), commission capitalization, global taxation, and multinational subsidiary accounting.
Proven track record in AR, DR, billing, collections, and commission capitalization.
Experience working in a global, multi-entity SaaS company.
This position is open to all candidates.
 
Show more...
הגשת מועמדותהגש מועמדות
עדכון קורות החיים לפני שליחה
עדכון קורות החיים לפני שליחה
8355264
סגור
שירות זה פתוח ללקוחות VIP בלבד