Management consulting and data processing, as well as all related business activities, in particular the use of modern data processing systems in accounting, creation and management as well as sale of software and userware, and brokerage of all kinds of administrative services. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire, encumber, sell and manage real estate in Switzerland and abroad, provide financing for its own account or for the account of third parties, and grant guarantees and sureties for subsidiaries and third parties.