advice, optimization and assistance to companies in management administration, human resources, marketing, accounting and finance. The company may also carry out, either on its own account or on behalf of third parties, all commercial, movable and financial operations, in direct or indirect relation to its purpose, in any form whatsoever, in particular in the form of participations. The company may open branches in Switzerland and abroad, found or acquire any company pursuing an analogous or complementary purpose. The company may grant loans or guarantees to its associates or to third parties.