35 Professional employer organization services directly and via the Internet, namely providing to client companies detailed deduction reports, time sheets, and invoices for payroll reports, providing personnel policies and procedures, including issues relating to recruiting and selection, effective performance appraisals, employee handbooks, and employee termination; co-employment services, namely serving as an offsite human resources department for others; providing information in the field of human resources; providing information in the fields of employment administration, personnel policies and procedures, employment records and claims management, wage claims and audits, payroll preparation, processing and management, employment counseling, employment recruiting and selection services, employment outplacement services, employment verification, employee and potential employee skill testing and placement, employee performance and appraisal management, employee psychological assessment, employee retention, and employee termination; providing a place on a web site for a client company to post job openings, providing a resume database to clients, promoting the goods and services of others by providing web site links, namely, an e-commerce portal for retail and shopping purposes; professional employer organization services, namely providing information about best businesses practices in the field of employment law compliance