Business services for others, namely bookkeeping and accounting, tax preparation, tax consulting, business research, business marketing and advertising, customer relations management, assistance in business management and product commercialization within the framework of a franchise contract, personnel replacement and recruitment, payroll preparation, business management consulting, public relations, conducting marketing studies, direct Internet marketing, web-based business application consulting, business process outsourcing services and referral services for other business solution providers; business management, namely implementing solutions for more efficient office functions