35 Accounting services; business and account auditing services; tax preparation and consulting services; business management consulting services; business planning services; business process development and re-engineering services; business acquisition and merger consultation; competitive and market analysis services; business appraisals; arranging and conducting trade shows, exhibitions and conferences in the fields of accounting, auditing, tax, business, business management, information technology and on line business activities and operations; business investigation services; personnel management, utilization and valuation consultation; providing information in the fields of accounting, tax, auditing, business, business management, finance, international tax, securities, corporate and labor laws, and on line business activities and operations by means of a global computer network; on line retail services provided to the business community, featuring books, reports, journals, computer software and diagnostic tools, namely, surveys, analyses and benchmarking assessments; outsourcing services for others in the fields of accounting, tax, finance and information technology