35 Accountancy, internal and external auditing, book-keeping, business research, the provision of commercial and business information, cost analysis and consultancy services relating thereto; business management assistance and advice; secretarial, business efficiency and marketing consultancy services; personnel management, selection and recruitment, outplacement services; advisory services relating to mergers, acquisitions, franchising and business liquidations; tax investigation, tax advice, preparation of tax returns; management consultancy services namely business management, organizational planning and development, project advice, business risk management, information risk management, process management; corporate finance namely advice relating to business sales and acquisitions; forensic accounting; consulting in the field of business insolvency; placing advertisements for others; business consulting services in the field of internal reorganization and restructuring; market research and market studies; providing information in the field of business management and business administration via a global computer network