35 BUSINESS MANAGEMENT AND CONSULTATION SERVICES FOR BUSINESS FUNCTIONS INCLUDING FINANCE, HUMAN RESOURCES, BUSINESS PLANNING AND CORPORATE DEVELOPMENT; INFORMATION TECHNOLOGY OUTSOURCING; SALE AND RESALE OF SOFTWARE, PRODUCTS AND SYSTEMS; FRANCHISE TECHNICAL ASSISTANCE TO OTHERS FOR THE ESTABLISHMENT AND/OR OPERATION OF BUSINESSES IN THE AREAS OF CORPORATE INFRASTRUCTURE DEVELOPMENT FOR BUSINESS FUNCTIONS INCLUDING FINANCE, HUMAN RESOURCES, MANAGEMENT, AND PLANNING