35 Accounting services; tax and taxation planning, advice, information and consultancy services; human resources management; assistance, advisory services and consultancy with regard to business planning, business analysis, business management, and business organization; employment hiring, recruiting, placement, staffing and career networking services; managed care services, namely, electronic processing of health care information; health care utilization and review services; administration of business payroll for others; business project management consultancy as well as development of processes for the analysis and the implementation of strategy plans and management projects; business acquisition and merger consultation; business consulting, management, planning and supervision; procurement, namely, purchasing computer hardware and software for others