35 (Based on 44(e)) Business management; business administration; accounting services; cost accounting in the nature of cost reporting; inventory management services; sourcing and buying services in the nature of procurement, namely, purchasing goods and services relating to vessels, cargos and crews for others in the nature of port-call related expenses and marketing research services; import and export agency services; arranging and coordinating provision of goods, supplies and support services for vessel owners, charterers or cargo owners in the nature of procurement, namely, purchasing goods and services relating to vessels, cargos and crews in the nature of port-call related expenses; business supervision services, namely, supervision of port and terminal operations; operation of a business for others, namely, operating port terminals; marketing services on behalf of vessel owners or charterers, namely, conducting market studies, cooperative marketing, business marketing consulting and promoting services of vessel owners and charterers through direct mail advertising and direct communications