16 PUBLICATIONS, NAMELY, BOOKS, MANUALS, BROCHURES, NEWSLETTERS, AND EDUCATIONAL AND INSTRUCTIONAL MATERIALS IN THE FIELDS OF BUSINESS, TAX AND ACCOUNTING
35 CONSULTATION IN THE FIELDS OF BUSINESS, TAX AND ACCOUNTING; PROVIDING A WEB-SITE WHICH FEATURES BUSINESS GUIDELINES AND INFORMATION, TAX AND ACCOUNTING INFORMATION, AND PROVIDES ADVERTISEMENTS AND LINKS FOR THE GOODS AND SERVICES OF OTHERS ON A GLOBAL COMPUTER NETWORK