PRIMARY OPINION

PROVIDING DOWNLOADABLE ELECTRONIC PUBLICATIONS IN THE NATURE OF MAGAZINES, NEWSLETTERS AND JOURNALS IN THE FIELD OF TAX, FINANCE, ACCOUNTING, LAW, AND HUMAN RESOURCES VIA THE INTERNET

DISTRIBUTION OF ADVERTISING, MARKETING AND PROMOTIONAL MATERIAL; PROVISION OF ADVERTISING SPACE ON WEBSITES; PROVISION OF SPACE ON WEBSITES FOR RECRUITMENT ADVERTISEMENTS; PROVISION OF INFORMATION RELATING TO HUMAN RESOURCES; ONLINE TRADING SERVICES; OPERATING ONLINE MARKETPLACES FOR BUYERS AND SELLERS OF SERVICES

PROVISION OF INFORMATION RELATING TO FINANCE, INVESTMENT, TAX AND ACCOUNTING

PROVIDING ONLINE ELECTRONIC BULLETIN BOARD SERVICES AND CHAT ROOMS FOR THE TRANSMISSION OF MESSAGES AMONG USERS IN THE FIELD OF TAX, FINANCE, ACCOUNTING, LAW, AND HUMAN RESOURCES

ONLINE ELECTRONIC PUBLISHING OF INFORMATION AND ARTICLES RELATING TO LEGAL MATTERS, REGULATORY AFFAIRS, FINANCE, INVESTMENT, TAX, ACCOUNTING AND HUMAN RESOURCES; PROVIDING NON-DOWNLOADABLE ELECTRONIC PUBLICATIONS IN THE NATURE OF DIGITAL MAGAZINES, E-NEWSLETTERS AND WEBSITES IN THE FIELD OF TAX, FINANCE, ACCOUNTING, LAW, AND HUMAN RESOURCES VIA THE INTERNET

PROVISION OF INFORMATION RELATING TO LEGAL MATTERS AND REGULATORY AFFAIRS