Retail sale and wholesale in stores and via computer communication networks of wheelchairs, motorized wheelchairs for the disabled and those with mobility issues, ramps for wheelchairs, beds, articulated beds, mattresses, geriatric mattresses, mattresses for preventing bedsores, cushions for preventing bedsores, mattress protectors, reclining backrests, safety rails for beds, pillows, bed frame lifting poles, heel-pieces for preventing bedsores, safety bands for seats and beds, geriatric chairs, side tables, hoists for the sick or disabled, harnesses for hoists, stair-lift seats and platforms, bath tables, bath transfer benches, rotating seats for baths, swivel seats for baths, bath lifts, elevated seats for toilets, hand-holds, portable toilets, toilet chairs, benches for showers, shower seats, walking frames, orthopedic sticks, crutches, scales, adapted glasses, adapted plates, ridges for plates, magnifying glasses, pill boxes, pill crushers, adapted cutlery, bibs, hair washing units for wheelchairs, inflatable hair washing units, stocking aids, hooks for fastening buttons, grippers for picking up objects, brushes, aids for turning keys and remote control aids, telephones, electric scooters for the elderly, medical instruments, medical products, instruments for medical analysis, milk-based soft foods for nutritional use, creams, balms and oils for the body and face, arthritis creams, shampoos, body soaps, perfumes, push buttons for bells, mobility vehicles, mobility scooters, walking frames for persons with reduced mobility, scooters for persons with reduced mobility, vehicles for the physically handicapped and those with reduced mobility, wheelchairs for persons with reduced mobility, orthopedic items and items to aid mobility; marketing services, product marketing, advice on the operation of franchises, assistance for franchise business management, advertising; commercial business management; commercial administration; office functions; assistance and consulting services regarding commercial business and company management; commercial advisory services relating to the operation of franchises; commercial or industrial management assistance for import and export; commercial advisory services relating to the establishment and operation of franchises; services provided by a franchiser, namely assistance in the operation or management of industrial or commercial businesses; commercial advisory services relating to the establishment of franchises, negotiation and agreement of commercial transactions for third parties; accounting consultancy regarding taxation; tax preparation.