42 Development of concepts for the simplification, standardization and optimization of such procedures and structures as well as accompanying of such concepts by technical consulting; preparation of business studies, development and research services regarding new products (for third parties), research in the field of mechanical engineering, technical consulting and project planning, all services being also related to Internet services and other electronic business transactions; computer and software consulting services; complication and processing of information and data in a date base, information and data base services; development, updating and maintenance of software and data bases; setup of web sites on the Internet, in particular in the e-commerce sector; generation of data processing programs, namely set-up and implementation of e-business architectures(from/back-office integration); Internet services,namely services of an Internet provider, in particular the Internet services, namely services of an Internet provider, in particular the provision/leasing of opportunities and /or times of access an digital networks, online services, namely computation, provision and transmission of information, texts, illustration and images; commercial in technical consulting in establishing and operating and integrating mobile terminal equipment, selecting Internet presence, developing IT infrastructures (system engineering) selecting Internet?Internet applications, developing e-business strategies Hans well as setting up and implementing e-business architectures(front/back-office integration)