35 ADVERTISING AGENCY SERVICES FOR OTHERS, BUSINESS MANAGEMENT CONSULTATION FOR OTHERS, MARKET RESEARCH FOR OTHERS, HOTEL MANAGEMENT FOR OTHERS, ACCOUNTING SERVICES, NAMELY, AUDITING AND CERTIFYING FINANCIAL STATEMENTS, AUCTIONEERING, CLERICAL SERVICES FOR IMPORT AND EXPORT BUSINESSES OF OTHERS, ARRANGING OF SUBSCRIPTIONS FOR THE NEWSPAPERS OF OTHERS, SECRETARIAL SERVICES FOR OTHERS, NAMELY, DOCUMENT REPRODUCTION, STENOGRAPHY, LONGHAND DICTATION, WORD-PROCESSING, TYPEWRITING, FAXING, FILING OF DOCUMENTS AND MAGNETIC TAPES, RECEPTIONIST SERVICES