research services in regard to the financial condition of companies; research services, namely identifying for others whether companies have improving or deteriorating earnings characteristics; creating quantitative models and risk management systems for others for use in investment decisions; assisting in the design, development and support of websites and information distribution systems used by investment managers, advisors and investors; forensic accounting services; providing research reports to others on the corporate governance and incentive programs of particular companies and about how compensation might affect executive behavior; providing a website and database with forensic accounting content