All services, consulting and management for companies, institutions, associations or individuals in the fields of marketing, sales, business management and franchise network development; the company may establish branches in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire companies with an identical or similar purpose, or merge with such companies, acquire or sell real estate (excluding operations prohibited by the LFAIE), carry out all operations and conclude all contracts intended to develop and expand its purpose or related thereto directly or indirectly; the company may grant guarantees, make loans or advances to associates or third parties.