PbT Consultants
"PbT Consultants Ltd" was awarded at least two study contracts by the European Commission, which were written by Steward Davidson, PbT Consultants, UK. "PbT Consultants" is otherwise unknown on the Net. "IBM Business Consulting Services", formerly known as "PwC Consultants", was awarded a major study contract in 2003. Steward Davidson used an ibm.net email address in his first "PbT Consultants" contract. He is also said to be a former employee of the European Commission. While PwC was a conglomerate of 30000 consultants, PbT appears to be a small independent consultancy, possibly with an IBM background.