business management of veterinary clinics and veterinary hospitals through co-employment contracts and the selection of personnel; business management analysis and consulting services for veterinary clinics and veterinary hospitals; providing accounting services to veterinary clinics and veterinary hospitals; providing human resources management services to veterinary clinics and veterinary hospitals through co-employment contracts and the selection of personnel; providing human resources analysis and consulting services to veterinary clinics and veterinary hospitals; developing marketing strategies and marketing concepts for veterinary clinics and veterinary hospitals

Financial services to veterinarians, namely, lending and investment consultation, investment management