educational services, namely conducting seminars, workshops and trainings for improving credit knowledge, credit analysis, lending, obtaining financing, interpersonal effectiveness skills for financial personnel, improving knowledge of inflation accounting, investing abroad, political, economic, regulatory, legal, and accounting systems of the U.S. and foreign countries, cultural context of business practices, accounting, banking and financial language and terminology, and cross border differences in banking, accounting, financial, and related business practices for international and U.S. based companies