35 Business assistance, advisory services and consultancy in the fields of budgeting, bookkeeping, preparation and filing of claims, preparation and filing of forms, bill paying, organizing and processing paperwork; preparing financial reports for others; financial statement preparation and analysis for businesses; business consultation in the field of business process improvement; payroll preparation; accounting consultation; accounting services; business consultation; business management consulting; assistance, advisory services and consultancy with regard to business planning, and business analysis, including business analysis of business decisions; assistance, advisory services and consultancy with regard to business analysis of business growth, business management, business organization, marketing services, and customer analysis; business management consultancy as well as development of processes for the analysis and the implementation of strategy plans and management projects