Provision of consulting and support services in the areas of general management, financing and accounting, as well as in the field of medicine, particularly coding and medical controlling. May establish 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, acquire, encumber, sell and manage real estate in Switzerland and abroad, arrange financing for its own account or for the account of third parties, and grant guarantees and sureties for subsidiaries and third parties.