The provision of services and assistance in the field of management engineering, particularly in the management and organization of production activities, control and programming of activities; the development of new projects, commercial and budget analysis, financial and commercial risks resulting therefrom. The development of managerial structures and implementation of business plans as well as control processes. The company may also acquire, directly or indirectly, interests and participations in other companies or enterprises, as well as open branches and subsidiaries, in Switzerland and abroad. The company may also carry out any other commercial, financial or other operation that is useful to achieve and promote its social purpose.