35 Providing shared business services and administrative support to members of the wholesaling community, namely, providing advisory services and consultancy with regard to business planning, business analysis, business management, and business organization; business consulting services relating to product distribution, operations management services, logistics, reverse logistics, supply chain, and production systems and distribution solutions; business management services, namely, managing logistics, reverse logistics, supply chain services, supply chain visibility and synchronization, supply and demand forecasting and product distribution processes for others; preparing and filing business tax returns; payroll preparation services; administration of business payroll for others; accounting services; marketing services, namely, business marketing, marketing consulting, conducting marketing studies, direct marketing, statistical evaluations of marketing data; management and compilation of computerized databases for others; providing assistance in inventory control and inventory management in the field of wholesaling of industrial products, plumbing supplies, heating and cooling materials, electrical equipment, waterworks supplies, pumps, fasteners, and electronics; records management services, namely, document indexing for others; serving as a human resources department for others; facilitating the exchange of needed information for financial compensation via the Internet; financial statement preparation and analysis; collection, preparation, composition, storage, processing, acquisition and provision of business information, data, statistics and indices; business networking; public relations; information services relating to business matters; and Cooperative buying services, namely, the administration of an alliance of wholesalers and suppliers wherein the combined purchasing power of the group generates or enables discounts; providing business information in the field of electronic commerce; association services, namely, promoting the interests of wholesalers; business acquisition and merger consultation; preparing business reports in the nature of financial ratio reports for performance benchmarking