Management consulting, in particular consulting services for companies and institutions in the field of rehabilitation. The company may establish branches in Switzerland and abroad, take over related business activities, participate in companies of all kinds, acquire and sell businesses, acquire, manage and sell real estate in Switzerland and abroad, and conduct all business that is suitable to promote the purpose of the company. Furthermore, the company may also provide loans and financing for its own account or for the account of third parties, as well as grant guarantees and sureties for subsidiaries and third parties.