security concept with both static and dynamic protection filters. Every web page accessed over the last 24 hours is reviewed to identify to origin of any infection or data corruption. Strategic direction In early 2000, internal disputes arose amongst the cooperative members with regard to DATEV's offer of software directly to end clients i.e. non-professionals. Two movements formed within the co-operative. Those in favor of the provision of software services directly to end clients and those opposed to it, i.e. "the co-operative should do all it can to be economically successful" vs "the co-operative should only do things that bring benefits to its members". As a result, the pro-members formed the "IDA" (Association of DATEV Users). Tension mounted between the pro-IDA and existing members who claimed that the "economic success" of the co-operative was being placed in jeopardy. The controversy resulted in the calling of an extraordinary members meeting on 18 February 2005. In the meeting, DATEV members voted to amend the existing co-operative statute by a majority of 86.5% and the approval and support of the IDA to allow for the provision of software directly to end clients. The provision of such direct services became known as "bound member client business" and requires the prior consent of the member consultant managing that end client before the direct services can be provided to them. Internal co-operative tensions have also arisen as a result of the extension of the provision of existing services to the international domain i.e. initially with the Czech Republic (2000), then Austria (2001), Italy (2001) and Poland in 2003. Despite the increasing tendency to reduce the use of "data center based" services, and to increase the use of "on-site" processing software, the DATEV co-operative has continued to increase its revenues and profits. This has benefited members who have received rebates on their fees. This provision of software directly to members for "on-site" processing has been available to members as a service since 2004 and has tended to reduce membership costs, particularly for smaller network installations. Products The company now offers additional software to accountants and lawyers for their office. These professionals and their clients can use programs for payroll and for financial accounting, current account bookkeeping, cost accounting and business consulting. There are programs for processing and interpretation of all major types of taxes (corporation tax, income tax, GuE, consumption tax, trade tax, inheritance tax, SchSt). The