42 Creation, design and development of computer programs and computer software, in particular in the field of business functions, for example for accounting and controlling, production and management of materials, quality management and maintenance, sales, personnel management and project management, as well as general office functions, including data processing, electronic mail and filing; implementation, maintenance and rental of computer programs and software; updating and maintenance of computer software and computer programs, in particular programs relating to development, creating, programming, implementing, performance, production, distribution, sale, application, use, function, handling, modification, maintenance, rental, updating, design and outsourcing; technical consultancy with regard to the creating, development, use and application of computer programs and software; research in the field of computer programs and software