35 BUSINESS CONSULTING SERVICES, NAMELY PROFIT AND EXPENSE CONTROLS, ORGANIZATIONAL MANAGEMENT, MERGERS AND ACQUISITIONS, HUMAN RESOURCES MANAGEMENT, LICENSING AND FRANCHISING; BUSINESS CONSULTING SERVICES, NAMELY BUILDING BUSINESS ALLIANCES, BUSINESS DEVELOPMENT SERVICES, BUSINESS MARKETING ALLIANCES, BUSINESS SERVICES OUTSOURCING, BUSINESS INCUBATION ALLIANCE SERVICES, BUSINESS BRANDING ALLIANCES, EXECUTIVE SUITES ALLIANCES, CO-BRANDING SALES ALLIANCES