printed materials, namely spreadsheets, survey forms, checklists, instructional guidelines and reports for assisting businesses in improving internal operations, evaluating performance levels and improvement, meeting management responsibilities, evaluating regulatory compliance, assessing peer comparison, and bench marking

computer software for creating spreadsheets, survey forms and checklists for assisting businesses in improving internal operations, evaluating performance levels and improvement, meeting management responsibilities, evaluating regulatory compliance, assessing peer comparison, and bench marking