Consulting and provision of services in the areas of General Management, Human Resources, Finance and Accounting. May establish and acquire branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose, as well as acquire, encumber, sell and manage real estate in Switzerland and abroad, arrange financing for its own account or for third parties, and grant guarantees and sureties for subsidiaries and third parties.