to provide all types of training, particularly in the fields of management, computer science, and sales. The Company may: carry out, either on its own account or on behalf of third parties, all financial, commercial, industrial, movable and immovable property transactions (in compliance with the Federal Act on the Acquisition of Real Estate by Foreigners) in Switzerland and abroad, directly or indirectly related to the main purpose; create subsidiaries and branches in Switzerland and abroad; participate in all companies having a direct or indirect connection with its purpose; grant loans or guarantees to subsidiaries, associates or third parties.