Management consulting services for companies of all kinds, in particular introduction of IT systems, development of IT programs, development and manufacture of IT equipment and location analyses, distribution of IT programs and equipment, and opening up new sales markets at home and abroad. The company can conduct all business and take all measures that are suitable for promoting the company's purpose directly or indirectly, such as acquiring, managing, using, encumbering and disposing of companies, properties and intellectual property rights at home and abroad, establishing branches and agencies, granting loans, managing capital and providing guarantees in favor of affiliated companies, third parties or companies in which it is directly or indirectly involved, as well as providing direct or indirect financing to direct or indirect shareholders or companies in which such shareholders are directly or indirectly involved, whether by means of loans and/or other financing, whether against payment or not, for their own liabilities or the liabilities of the aforementioned persons, to establish securities of any kind, including by means of pledges, assignments, fiduciary transfers, guarantees of any kind or by means of offset obligations, whether against payment or not, even if such financing, securities or guarantees are in the exclusive interest of third parties or companies in which they are directly or indirectly involved, or of direct or indirect shareholders or companies in which such shareholders are directly or indirectly involved.