35 consulting services in the field of healthcare management; healthcare cost containment and healthcare auditing services; business auditing services for healthcare payor/provider contract review, patient account review, accounts payable review, capitated payment arrangement analysis and review; health insurance claims auditing, MEDICARE and TRICARE auditing; personnel testing and assessment for employment in the healthcare field; revenue cycle redesign in the field of health insurance, namely, review and analysis of information necessary for hospitals to receive payment for services provided; revenue cycle assessment, namely, analysis of business practices of healthcare organizations and comparison of resulting performance with national and local healthcare industry standards; capitation review services, namely, review of payment arrangements to healthcare providers and healthcare professional groups from healthcare and non-healthcare related payors; auditing of payments to healthcare providers and healthcare professional groups from healthcare and non-healthcare related payors; interim business management services for others; accounts receivable services; management billing, auditing and consulting services related to managed care contracts and resulting revenue, namely, assistance in negotiating contracts with insurance companies and review of contracts with insurance companies; strategic business planning, business creation, management and restructuring of Independent Practice Associations and Medical Service Organizations, mergers and acquisitions of healthcare businesses