All consulting and services for professionals and companies, training, consulting, particularly in the field of industrial and corporate strategy, performance improvement, organizational consulting. The company may create subsidiaries in Switzerland and abroad, as well as branches and hold participations in all companies or commercial and civil societies, in Switzerland and abroad. The company may acquire, hold and dispose of commercial properties and intellectual property rights. The company may carry out all commercial, financial or other operations that are directly or indirectly related to its purpose. The company may grant loans or guarantees to its associates and the companies it participates in and act as guarantor for them.