42 Providing an on-line service (web software) for providing information and disseminating data related to procurement, financial data, invoice, data and purchase-to-pay business processes; Providing on-line services (web software) to track costs related to electronic orders and invoices; Computer consultancy (advisory services); Providing an on-line service (web software) for providing information and disseminating data related to electronic procurement services and expense management; Computer services in the nature of providing a website featuring on-line non-downloadable documents, reports, data and/or information to facilitate spend management services, namely, procurement, sourcing, expense and invoice management; Computer services in the nature of providing a website featuring downloadable documents, data, information and/or reports to facilitate spend management services, namely, procurement, sourcing, expense and invoice management; Hosting an online website, namely, geographically-targeted dynamic mobile microsites featuring content related to spend management services, namely, procurement, sourcing, expense and invoice management; Hosting an online website, namely, microsites featuring content related to spend management services, namely, procurement, sourcing, expense and invoice management; Software as a service (SAAS) services featuring software for business management, business consultation services, business strategic planning services, business change management services; Software as a service (SAAS) services featuring software to facilitate electronic procurement services and expense management; Cloud-based computer software applications for finance, including procurement, expense management and accounts payable