Project budget calculator işler

Filtre

Son aramalarım
Şuna göre filtrele:
Bütçe
ile
ile
ile
Tür
Beceri
Diller
    İş Durumu
    2,000 project budget calculator iş bulundu, ücretlendirmeleri EUR
    GPA CALCULATE Bitti left

    I’m looking for a freelancer to help me design and develop a specialized and comprehensive GPA Calculator. This calculator will be used to calculate grade-point averages of tertiary level students. I’m hoping to find a freelancer with past work experience in designing, developing and implementing this type of software. The size of the project is relatively small, so I don’t expect the work to be too time consuming or labor intensive. I’m looking for a detailed project proposal from the freelancers and I look forward to reviewing them.

    €12 (Avg Bid)
    €12 Ortalama Teklif
    11 teklifler
    GPA Calculator Bitti left

    Scope: We want an application/website which is able to calculate what our current GPA is, based on the number of total credits/marks we could have achieved at that given moment. Additionally, we also want the calculator to be able to help us find out what our overall grade would be, if we were to hypothetically get A in the next assignment worth B of our overall grade. Additionally, we also want the application/website to make a prediction/tell us what grade/mark we should get (at minimum) for the next assignment to achieve a specific grade outcome. (essentially Descriptive, Predictive, Prescriptive analytics) --------------------------------------------------------------------------------------------------------------------------------------------------------------------------...

    €88 (Avg Bid)
    €88 Ortalama Teklif
    12 teklifler

    I need to get 4 pages added to my existing website, , and the pages need to be linked to the website's menu. This project involves setting up the pages with text content, design and images. The reference pages would be The pages to be added is in website tophawks.com. The website is made with wordpress backend.

    €91 (Avg Bid)
    €91 Ortalama Teklif
    57 teklifler

    **YOUR BID PRICE FINAL. NO LATER CHANGE ALLOWED. READ BEFORE YOU BID. NO ADVANCE PAYMENT OR PART PAYMENT. NO OUTSIDE DEAL.** I need an experienced programmer who can modify an existing fitness app. The app currently records user movement th...uses exercise files with which it compares in PNG but i think it should be better in GIF. 3. The app should be made mobile friendly. 4. App should automatically record user exercise performance, time of exercise, reps etc in user dashboard which can be exported as CSV. 5. System should automatically recommend exercise/workouts based on user goals. I can help you with this. There should be a BMI calculator. However please bear in mind site is already made and you don't need to make from scratch. I need server installation done by you and fu...

    €89 (Avg Bid)
    €89 Ortalama Teklif
    4 teklifler

    I am in need of a GPA/CGPA online calculator that will be developed as a web application. The grading system of choice is 4.0, and I require additional features such as a user login/profile for personalized calculations. The ideal freelancer for this project should have experience in web development and be proficient in programming languages such as HTML, CSS, and JavaScript. They should also have experience in integrating user authentication systems, and developing responsive web applications.

    €95 (Avg Bid)
    €95 Ortalama Teklif
    19 teklifler

    I need SHORT VIDEO OVERLAYS of emojis. i will need: WOW(with heart eyes), LIKE, HEART, CONFETTI, FIREWORKS you may use this as reference: separate video for each emoji and will be from the bottom going upwards let's chat for more details. thank you!

    €17 (Avg Bid)
    €17 Ortalama Teklif
    36 teklifler

    I need 2 music beds, 30 seconds each and MUST BE loop-able. I will use them in catwalk/fashion show. one should be upbeat, one is a little bit slower. I'm in a low budget, you can make a simple one. I need original so it will not get copyright strike when we upload the videos to Youtube. Thank you!

    €21 (Avg Bid)
    €21 Ortalama Teklif
    7 teklifler

    Matching Skills: ---------------------------------- • Advanced knowledge of PHP, MySQL, WordPress, WPMU, WooCommerce, Avada, Themeforest, Genesis, X-theme , Divi Theme , Javascript and Jquery, etc. • Front end: HTML and CSS, jQuery, CSS3, HTML5, JavaScript, SASS, Twitter Bootstrap , Zurb-Foundation etc. Please take a look WordPress website developed by me at given below links:.

    €2 / hr (Avg Bid)
    €2 / hr Ortalama Teklif
    14 teklifler

    ...2nd tab- build client profiles with address, email, insurance, deductible rate, phone number, pitch of roof and upcoming meetings which syncs with phone calendar to set reminders - show a progress bar from 1st inspection to the adjuster meeting to approval to loss statement received then to the build date - reminders sent out for each step of process 3rd tab- roofing measurement and estimate calculator - using satellites imagery you can get exact measurements of a roof using AI - then based on those measurements you can use AI to produce an exact estimate based on cost of materials - will have inputs for brand of shingles, vents and etc to get more exact estimates 4th tab- a group chat to stay in contact with your team - 5th tab- using augmented reality using the phones cam...

    €2560 (Avg Bid)
    €2560 Ortalama Teklif
    85 teklifler

    very simple desktop python app needs to have a main menu that first asks to set the jurisdiction and then can do the following list print("nWills and Trusts Exam Helper") print("1. Calculate Estate Distribution") print("2. Calculate Advancements") print("3. Calculate Elective Shares") print("4. Calculate Residuary Shares") print("5. Calculate Estate Taxes") print("6. Exit") I have some code I can provide and I will provide the formulas to each 1-6 upon acceptance

    €90 (Avg Bid)
    €90 Ortalama Teklif
    13 teklifler
    €9 Ortalama Teklif
    27 teklifler

    We are operating an online calculator for measuring the CO2 emissions from transport and logistics activities (). We want to enhance our distribution measures by creating and maintaining an attractive CarbonCare account on LinkedIn and by sending our regular mailings to our existing and potential clients.

    €19 / hr (Avg Bid)
    €19 / hr Ortalama Teklif
    36 teklifler

    I am looking for a graphic design portfolio for personal use. As I am open to anything, I am looking for a creative and unique design that will showcase my work in the best possible way. The ideal freelancer for this project should be skilled in graphic design and have a strong understanding of design principles. They should also have experience in creating portfolios that are visually appealing and user-friendly. Some of the key requirements for this project are: - A visually appealing and user-friendly design - A responsive design that looks great on all devices - The ability to showcase my work in a creative and engaging way - Integration with social media platforms - A clean and professional design that reflects my personal brand If you are a skilled graphic designer wi...

    €8 / hr (Avg Bid)
    €8 / hr Ortalama Teklif
    10 teklifler

    Looking for a developer to design an modern website for Ayurveda Doctors and clinic to sign up with complete patient management system with telly medicine and telly counseling solution ... FIXED BUDGET of 30 USD and will give a glorious review to boost your profile and career with long term collab opportunity Website should be similar to , we will not buy the premium theme, you can either use a GPL theme or design with elementor or any other plugin, no advance payment

    €7 - €17
    Mühürlü
    €7 - €17
    7 teklifler

    I am looking for a freelancer who can create a 15-second promotional video for my non-alcoholic drink project. The ideal candidate should have experience in creating short and impactful videos. I am looking for a realistic visual style that showcases the drink in a positive light. Skills and Experience: - Experience in video production and editing - Proficiency in creating realistic visuals - Knowledge of creating promotional videos - Ability to work within a $10 budget Deliverables: - A 15-second promotional video featuring the non-alcoholic drink - Realistic visual style - Eye-catching and engaging content - Delivered within the given budget and timeline

    €17 (Avg Bid)
    €17 Ortalama Teklif
    28 teklifler

    Create a cost base application to calculate certain financial records' profit and loss. The website will be similar to an existing cost-base calculator site, but with some improvements in the design and layout. This is a MPV version with some reduced functionality. The focus is on the UI/UX. I will provide more details in the requirement doc.

    €334 (Avg Bid)
    €334 Ortalama Teklif
    37 teklifler

    As a business owner, I am looking for an experienced content writer to help drive organic traffic to my website. I need someone who can write and post 1 high-quality article per day in WordPress. The articles should be interesting and of diverse topics based on a general idea I have, with the occasional research needed. The aim is to create engaging and informative blog posts, which will attract the attention of the target audience and boost online presence. Ideally I am looking for someone who has a proven track record in content writing, familiarity with SEO techniques and WordPress, as well as creative writing skills and the ability to tailor content to the needs of my website. The right candidate needs to have a keen eye for detail and excellent grammar, punctuation and spelling skill...

    €10 (Avg Bid)
    €10 Ortalama Teklif
    32 teklifler

    I am looking for online teachers who specialize in teaching elementary math. The ideal candidate should have experience in teaching math to young children and be able to make the subject interesting and easy to understand. Skills and experience required: - Strong math skills and knowledge - Experience in teaching young children - Ability to make the subject interesting and engaging - Patience and ability to communicate clearly The teaching sessions should be flexible to accommodate the schedules of both the teacher and the student. The hourly rate is between $2-8 USD.

    €16 / hr (Avg Bid)
    €16 / hr Ortalama Teklif
    48 teklifler

    I am looking for a freelancer who can help me separate the HTML, CSS, and JS code for a specific website that I have in mind. The primary goal for this project is to update the website design, and I need someone with the ideal skills and experience to help me achieve this. This is a website: If you are interested in working on this project, please let me know your availability and your experience with similar projects. Thank you! The lowest bid will be accepted.

    €15 (Avg Bid)
    €15 Ortalama Teklif
    30 teklifler

    ...the bank gets a client accepting their offer on our website, they see all clients in their profile they have gotten from our website in their profile. - every 3 mounth it pops up a invoice from our website that shows how many clients and what they have to pay to keep using our website. ( invoice allso with our bank account etc. so they pay online ) - on landing page of our website allso have a calculator that they can see how much they have to pay if they exampel: take 10000 Dollars in loan, with what rent ( they choose ) for how many years... allso they can put in if they have a equity with loan. Are you a business man? Im looking for someone to create this and be partner with ownership of this company. Looking for a partner that wants to make huge money. I will make the deals ...

    €568 (Avg Bid)
    €568 Ortalama Teklif
    82 teklifler

    Hello dear freelancers, I'm using this taxibooking system: which allows few payment gateway such as Stripe Paypal etc.. but recently my Stripe account has been blocked and I need to connect another payment gateway (Mollie) to this booking plugin. IMPORTANT: Please unde...recently my Stripe account has been blocked and I need to connect another payment gateway (Mollie) to this booking plugin. IMPORTANT: Please understand carefully the assignment before bidding or wasting my and your time. Please check the booking plugin and Mollie plugin if you need any specific information. My current website url: Thank you for you help IMPORTANT: My maximum budget for this task is 100$ Don't bid if you are going to ask more Don't waste my and your time

    €70 (Avg Bid)
    €70 Ortalama Teklif
    29 teklifler

    My project is to create a simple calculator coded in Python. The calculator should be suitable for mathematical calculations, so a Math Calculator is the best choice for this project. I am open to any design for the calculator, and prefer that it be developed in Python language. I am looking for someone to create a calculator that can perform basic calculations accurately and precisely.

    €18 (Avg Bid)
    €18 Ortalama Teklif
    31 teklifler

    Calculator Form Fields (slider style) ------------------------------------ INPUTS EASILY CALCULATE THE COST OF YOUR NEW WEBSITE Full Name Email Address Phone Number Do you need a domain name (.com) for your new website? Yes = +$80 Do you need a hosting provider for your new website? Yes = +$120 Number of Pages - Using a 'Slider', the user can adjust from 1 page to 20 pages - +$125 per page Do you need the capability to control your websites content as needed yourself? Yes = +$800 Do you need a logo designed for your business? Yes = +$200 How many custom contact form fields do you need? Yes = +$150 per form Do you want an interative Google Map on your Contact page for upgraded user experiences? Yes = +$150 Comments section to type in Submit button (emails the re...

    €115 (Avg Bid)
    €115 Ortalama Teklif
    124 teklifler

    I am looking for a Shopify Liquid Code Expert to join my team on a part-time basis with a weekly budget of 1k INR. The main goal of my Shopify store customization is to implement new features that will enhance the user experience. I am open to suggestions and ideas on what features to include. I am looking for an intermediate Shopify Liquid Code expert with experience in creating custom Shopify themes and apps. The ideal candidate should have experience in: - Developing custom Shopify themes using Shopify Liquid Code - Integrating third-party apps and APIs - Creating custom Shopify apps using Shopify API - Knowledge of HTML, CSS, and JavaScript - Familiarity with Shopify Plus and Shopify App Store If you have the required skills and experience, please submit your proposal along wi...

    €26 (Avg Bid)
    €26 Ortalama Teklif
    9 teklifler

    We are looking for a website developer who can create a website on Wordpress for a car dealership. The primary goal of the website is to showcase our inventory. The website should...car dealer websites. We have an existing website from which the pages can be copied with certain alterations to suit a new website. We already have logos and rough idea of the design, but we are open to suggestions on modern looking design. We have domain and hosting. Our current website has a pretty good SEO, and we'd like to keep that. In addition to showcasing inventory, we need finance calculator to be integrated into the website. We also need a couple of application forms (e.g finance, trade-in) for which we have templates on the existing website. We are open to offers regarding optimization ...

    €1241 (Avg Bid)
    €1241 Ortalama Teklif
    132 teklifler

    We are making a new broker company for car haulers. We need a website with quote calculator. Have to set up social media, advertising company for google. Full branding is needed. We will have to attract people to transport their vehicles through our services. *very important thing is that the web site has to be functional and has to include the quote calculator for transportation

    €3646 (Avg Bid)
    €3646 Ortalama Teklif
    89 teklifler

    I need a resultant force calculator With windows form application (visual basic)

    €137 (Avg Bid)
    €137 Ortalama Teklif
    9 teklifler

    ...customer built , its all python/django . The url is MobileMechanic . com ill show a outline of updates we need done here. Were looking for a young hungry coder that is USA or someone that is just hungry and wants to do something is going to make a difference. We are flipping the auto industry as we speak right now. Updates below - -Home page add words Network 24/7 -update no photo pic on project details and add bmw i8 new one , see if we can add hokes truck no photo the cartoon one to -Update Order Page as a sales rep not a customer creating a new customer *add the auto google address populate *drop down fuel type - Diesel - Gas - EV -#this info is for both customer and mechanic *Drop down saying Deposit - “empty box” *Hourly Rate “empty bo...

    €30295 (Avg Bid)
    Yerel
    €30295 Ortalama Teklif
    26 teklifler

    We are launching a new mortgage product. Our current suite of documents needs to be redesigned. The content is fine however the placement of the content along with h e look and feel needs to be changed. Some of the content will be changed as we go along but for now, we can work with what we have ...changed as we go along but for now, we can work with what we have and change some text later. We are looking for someone clever to take what we have and give us something that looks completely different side by side. 1. 15 page application form (editable PDF format) 2. 3 page conditional letter of approval 3. 3 page final letter of approval 4. 1 page interest rate card 5. excel mortgage calculator This is the first lot of docs that need updating. There is a lot more work once this...

    €1179 (Avg Bid)
    €1179 Ortalama Teklif
    118 teklifler

    Looking for someone to fix one problem with weight based shipping calculator plugin.

    €15 (Avg Bid)
    €15 Ortalama Teklif
    15 teklifler

    I am looking for a freelancer to change the design of the shipping method section in my Woocommerce shopping cart. Specifically, I would like the shipping method options to be displayed in a dropdown menu format. While I do...my Woocommerce shopping cart. Specifically, I would like the shipping method options to be displayed in a dropdown menu format. While I do not have a specific design in mind, I have a general style I am aiming for. I am open to suggestions, but I want the design to be clean and modern. Additionally, I do not require any additional functionality in the shipping method section such as a shipping calculator or estimated delivery date. Ideal skills and experience for this job include proficiency in Woocommerce and experience in designing and customizing the checkou...

    €34 (Avg Bid)
    €34 Ortalama Teklif
    43 teklifler

    In my old phone, I have this app called Calculator +. It’s basically a photo vault. I have tried many ways to access and restore password but fail to do so. I really need to retrieve a lot of photos in there. I’m looking for a genius that would help me to retrieve my photos and ensure confidentiality. Thank you.

    €294 (Avg Bid)
    €294 Ortalama Teklif
    29 teklifler

    As a business professional, I am looking for expertise in Python, Excel, and Selenium to help automate a specific process. I have an idea of the programming requirements that I need, but I am open to suggestions. I am confident that someone here can help me to achieve my goals! On Regular basis I am putting some values from Excel sheet on a subscribed website calculator and then results are pasting again in my excel sheet. I want to automate this procedure to save my time by using any small Python Programme Code and Creating Excel Macro

    €100 (Avg Bid)
    €100 Ortalama Teklif
    35 teklifler

    I am looking for a skilled web designer to redesign the homepage of my college website. The main objective of the redesign is to optimize the website for mobile devices. I have a list of specific design elements and features that I want to include, so the ideal candidate will be able to work closely with me to ensure that these are incorporated. I am looking for a traditional and classic style for the website, with a color scheme that reflects this. The ideal candidate will have experience in designing websites that are optimized for mobile devices, as well as a strong portfolio demonstrating their ability to work with traditional and classic design elements.

    €27 (Avg Bid)
    €27 Ortalama Teklif
    34 teklifler

    I am looking for a skilled developer to design a thank you page for my WordPress website based on the provided screenshot attachment. I have a specific design in mind for the thank you page, so I'm hoping to find a developer who is up to the challenge. The task is of moderate complexity, and I'm offering a budget of $30 USD for the job. If this is something you are able to do, please feel free to submit a proposal.

    €28 (Avg Bid)
    €28 Ortalama Teklif
    12 teklifler

    I need help assessing the quality of a website selling a road bike; specifically, I want to know if I should buy one of the bikes offered on the website given that I have an unlimited budget. I'm looking for a single item review as my main concern is the quality of the bike. Any feedback on the quality and reliability of the bike offered on the website would be appreciated.

    €19 / hr (Avg Bid)
    €19 / hr Ortalama Teklif
    34 teklifler

    I'm looking for someone to help me create content in the American Disabilities Act (ADA) language. I need a professional who can write content from scratch and meet existing deadlines. The purpose of this project is to expose to a new language and to reinforce lexical analysis concepts. Specifically, the assignment is to implement the lexical analyzer (original version for calculator) in Ada. My java version of the lexical analyzer is attached. You can use your version or a combination of the two. You must use the fixed length string implementation in Ada.

    €18 (Avg Bid)
    €18 Ortalama Teklif
    2 teklifler

    Use Tradier api to pull data and create graph using to visualize strategies based on selection like optionstrat.com. Use React to build components of below 1 page consisting of 1 candle chart, 1 options chain, 1 options calculator visualizer, 1 watchlist.

    €154 (Avg Bid)
    €154 Ortalama Teklif
    41 teklifler

    Want to make a one-page WP website that calculates taxes exactly like here: based on the information from here: You can steal their calculator functionality to the letter - I don't care about IP. When bidding, please commence your bid with these words "Pineapple". This way, I know your bid is not automated and is not copy & paste :-) All bids that will not contain the this word will be automatically deleted and not be considered. Thank you for reading till the end :-)

    €115 (Avg Bid)
    €115 Ortalama Teklif
    87 teklifler

    I am looking for a full-time freelancer to work on both my Wordpress and Shopify sites. Both platforms are equally important, so I need someone ...following skills and experience: - Strong proficiency in Wordpress and Shopify development - Experience with customizing themes and plugins - Knowledge of SEO best practices and website optimization - Ability to communicate clearly and work efficiently in a remote setting - Availability for 9 hours per day, 5 days per week - Familiarity with graphic design and UX/UI principles is a plus The budget for this project is $100 USD per month, and I am looking for a long-term partnership with a reliable and skilled freelancer. If you meet the qualifications and are interested in this opportunity, please apply with your portfolio and rel...

    €156 (Avg Bid)
    €156 Ortalama Teklif
    21 teklifler

    I need a simple but looks impressive on money tracking and budget with simple analystic. Must complete it in 3 days, if you have your own product ready it will be advantage, I don’t need something f fancy for now. Just the UI has to be clean. It has to be on and please post your sample work.

    €18 (Avg Bid)
    €18 Ortalama Teklif
    8 teklifler

    Requires a payback calculator function that allows customers to receive refunds through an arithmetic formula (can be found on the example site) -Display the payback accumulated by customers through UID linkage - For the accumulated payback, when the customer clicks the refund button, the customer writes the account number or tether wallet information manually (1:1 identity verification through the manager is required) - Manual deduction and manual withdrawal of the refunded payback amount through the admin page Outputs : - Planning documents - Hosting and full ownership of the site - Admin page operation manual Reference site: -

    €2399 (Avg Bid)
    €2399 Ortalama Teklif
    44 teklifler

    I recently had the task of evaluating [login to view URL] and assessing whether or not I would purchase a bicycle from the website. After careful consideration, I have determined that I would not purchase a bicycle from this website. I began my assessment by first determining the purpose of the website. Based on the information provided, it became clear that the purpose of the website is to sell bicycles. Moving forward, I assessed the overall look and feel of the website. Unfortunately, the overall look and feel of the website was poor. Finally, I evaluated the product images to determine if they were clear and detailed. Unfortunately, the product images were not clear and detailed. Given the poor look and feel of the website as well as the lack of clear product images, I do not b...

    €17 / hr (Avg Bid)
    €17 / hr Ortalama Teklif
    25 teklifler

    I am looking for someone to help create a tax calculator for desktop users in New Zealand. The calculator must be able to save and store user data, as well as provide tax tips. This is an important project so I'm looking for someone with extensive experience developing these types of programs. Please let me know if you have the necessary skills and availability. Thanks!

    €14 (Avg Bid)
    €14 Ortalama Teklif
    11 teklifler

    ... The spreadsheet should be simple enough for my employees to use but powerful enough to provide an organized and efficiently managed solution. My goal is to have a system that helps ensure my employees are paid the correct amount of their earned tips. We n a spreadsheet to enter tip sharing for our small cafe. The process is manual. The bill is presented to the cashier, who divides it with a calculator according to how many of our team members worked on that bill/client. The tip amount for each bill is entered somewhere else by hand and presented to our accountant. The accountant enters the tip amounts for each server into our ADP payroll online service. Can you create a spreadsheet to do all this in the most effective way?...

    €19 / hr (Avg Bid)
    €19 / hr Ortalama Teklif
    64 teklifler

    I am in need of a freelancer who is well-versed in editing PDF files. The task that needs to be done is to add images to a PDF file. This is an urgent task, so I need the work to be done on a specific deadline. The file is in PDF format. The successful freelancer will ...and accurately make the required edits. They must have reliable access to the most up-to-date versions of the tools and programs needed to edit a PDF file. Familiarity with editing documents, as well as a keen eye for detail, is also important. If you think you have the skills and experience to tackle this project, please provide a few examples of your previous work. Doing so will help me decide if you are the right person for this job or not. Thank you for your interest in this project. I look forward to ...

    €17 / hr (Avg Bid)
    €17 / hr Ortalama Teklif
    77 teklifler

    Hello, I am looking to make a purchase on the website [login to view URL]. I am interested in buying a bicycle and I have an unlimited budget. After looking over the quality of the website, I decided to purchase from them because its purpose is to sell bicycles, the website is easy to navigate and I trust it.

    €17 / hr (Avg Bid)
    €17 / hr Ortalama Teklif
    34 teklifler

    THIS IS NOT A POST FOR PUBLISHING BOOKS ON AMAZON KDP-- READ CAREFULLY Good afternoon, I have a database of books, ebooks and audiobooks I want to sell. These documents/materials are ready to be published on amazon kdp and acx to generate immediate royalties. The reason why I am selling this ready to publish database is because I am exiting this business venture to start a new one. The database is composed of 100 books, primarily non fiction: - Book ready - Covers ready - Descriptions ready - Audio tracks ready All the files are ready and compliant to amazon KDP and ACX terms and conditions. My task for you is to sell this content to interested buyers. I pay commission of 10% out of each sale.

    €1968 (Avg Bid)
    €1968 Ortalama Teklif
    6 teklifler

    ...Database: Firebase Comments are Included in the code. I am looking for someone to implement a chat activity to my fitness app from scratch. I want something basic, that works with non-specific design. The IDE is Android Studio. The task is the login and sign up functions and the data is stoed in the firebase database. Apart that, the app has some feature regarding workout plans, bmi calculator and tdee calculator. But on top of this I would like to add a feature that allows the user to initiate 1-1 conversation with other users. I dont need a chat history. Just a live-up discussions. So a chat activity for 1-1 discussion with users of the application using firebase as database, IDE Android Sudio, programming language java, delivered Saturday before 6pm GMT. the cod...

    €64 (Avg Bid)
    €64 Ortalama Teklif
    3 teklifler

    My project is, i have a pip calculator for Forex currency using both the spot and forward rate over a time frame of more than seven days. i have it already but i need some modification on it. its not giving me the results i want .This calculation is necessary for managing trading risks, as well as understanding the potential of a trade.

    €28 (Avg Bid)
    €28 Ortalama Teklif
    1 teklifler