42 Information technology consulting services in the fields of telecommunications, computers, computer systems and computer networks; technological consultation in the technology field of computer software, firmware, hardware systems, telecommunications, computers, computer systems and computer networks; consulting services in the field of design, selection, implementation and use of computer hardware and software systems for others in the fields of telecommunications, computers, computer systems and computer networks; design of computer software, firmware and hardware for others in the fields of telecommunications, computers, computer systems and computer networks; computer programming and computer system analysis in the fields of telecommunications, computers, computer systems and computer networks; providing temporary use of on-line non-downloadable software and applications for providing a graphical presentation of business performance data, for use with global computer networks for database analysis, database and spreadsheet applications, for enabling businesses to assess their business in their chosen market, for enabling businesses to benchmark against peer businesses, for business data analysis and assessment, for data management, for financial risk management, for fact management and pattern analysis, audit, intelligence and knowledge tax management process; platform as a service (PaaS) featuring computer software platforms for generating corporate tax and tax compliance reports for use in accounting, business, account auditing, tax preparation, business management, financial management, information technology, mergers and acquisitions; software as a service (SaaS) services featuring software for use in database management in the field of financial reporting and compliance; providing temporary use of on-line non-downloadable software for use in processing, generating, tracking, calculating, measuring, reporting, and analyzing information in the fields of accounting, business, compliance, account auditing, tax preparation, business management, financial management, and information technology; providing temporary use of on-line non-downloadable software for enabling multiple users to share data files, databases and spreadsheets with one another; providing temporary use of on-line non-downloadable software for enabling multiple viewers to view, add, collect, edit, update, manage, modify, organize, store, track, and bookmark content and data on a centralized platform; providing temporary use of on-line non-downloadable computer software for use by multiple users to collaborate on projects and documents; design and development of computer software for use in processing, generating, tracking, calculating, measuring, reporting, and analyzing information in the fields of accounting, business, compliance, account auditing, tax preparation, business management, financial management, and information technology