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 and taxation advisory, planning, information and consultancy services; tax proposal support; management consultancy services including business management, organizational planning and development, project advice, business risk management, process management; business insolvency services; advertising; organisation of office functions; market research and market studies; information risk management; providing online information in the field of business management and business administration; provision of business intelligence services; business services relating to the arrangement of joint ventures; compilation of computer databases