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                                                                   Exhibit 10.10

The following Exhibit No. 10.10 constitutes a fair and accurate English
translation of the original copy of this document.

                                  /s/ Douglas G. Scrivner
                                  --------------------------------
                                  Douglas G. Scrivner
                                  General Counsel and Secretary of Accenture Ltd

                               EMPLOYMENT CONTRACT

In Madrid, on 30 March 2001

                                     BETWEEN

Of the first part, Mr Carlos Vidal Amador de los Rios, in his capacity as legal
representative of the company ACCENTURE S.L., (hereinafter "The COMPANY"), with
registered address in Pza Pablo Ruiz Picasso s/n, Edificio Torre Picasso,
Madrid, bearer of Fiscal Identification Number B-79217790 and registered with
the Social Security under number 28/135161208.

And of the other part, Mr _______, of legal age, of Spanish nationality and
resident in __________, bearer of National Identity Document Number ____________
(hereinafter "The EMPLOYEE").

Both parties recognise each other's sufficient capacity to enter into this
present EMPLOYMENT CONTRACT.

                                  THEY DECLARE

I.- That The COMPANY is in the process of carrying out a global corporate
restructuring which affects the companies pertaining to the group on a
world-wide level and which, if implemented, would result in those employees who
have enjoyed the capacity as shareholders until the date thereof losing said
capacity.

II.- That The EMPLOYEE has been working for The COMPANY or for any of the
companies within the group since ______, having acquired the capacity as
shareholder in _____.

III.- That it is in the mutual interest of both parties to regulate the
employment relationship which will exist between the same, entering into this
employment contract, in accordance with the following

                                     CLAUSES

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ONE.- The EMPLOYEE will provide his services to The COMPANY, at its Madrid
workplace, under the category of Manager, carrying out, inter alia, planning,
co-ordination, supervision and monitoring duties regarding the work that is
carried out under his/her management and in his/her activity sector, over the
group of employees assigned thereto and, more specifically, those duties in
relation to clients and the execution of consultancy agreements, as well as any
other duties which, according to his/her professional category may, at any given
time, be entrusted thereto.

TWO.- The working day will average forty hours per week when calculated over a
one-year period, according to the corporate working calendar and respecting, in
any event, any rest periods established on a legal or conventional basis. The
holiday period will be thirty calendar days per year and the enjoyment thereof
will be mutually agreed with The COMPANY.

THREE.- This contract will have an indefinite term and will enter into force on
the day The EMPLOYEE, according to declaration number I above, within the
framework of the global restructuring process, carries out a transfer of its
stake in The COMPANY, thereby losing his capacity as shareholder hereof.

FOUR.- The fixed annual remuneration to be paid to The EMPLOYEE for all
concepts, will amount to _________ gross pesetas on an annual basis. All the
wage concepts set forth in the applicable Collective Bargaining Agreement are
included in said remuneration. The remuneration will be reviewed on an annual
basis by mutual agreement between The EMPLOYEE and The COMPANY and, in the
absence of any agreement, the remuneration will be increased by the
corresponding CPI or any other Index that replaces the same.

In addition, The EMPLOYEE shall receive a variable and non-cumulative payment,
in the form of a single annual bonus, the amount of which shall be determined
according to criteria that both parties shall agree upon in a written document
which, once signed, shall form integral part of the present contract.

The EMPLOYEE shall receive payments in kind granted by The COMPANY, according to
the terms and conditions established in the policy of The COMPANY for the
employee groups of the same.

FIVE.- The EMPLOYEE may not provide services, remunerated or otherwise, on his
own behalf or on behalf of another, for the profit or benefit of himself or
another, that may coincide with the activity of The COMPANY or with any of the
company's areas of business, that affect the interests of the same. At the time
that the present contract is signed, The EMPLOYEE declares that he is in
compliance with said obligation to abstain from participating in the manner
established in any coinciding business or activity.

                                       -2-

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In any case, The EMPLOYEE, on request, shall provide the company with any
information relative to potential conflicts of interest.

SIX.- The EMPLOYEE is aware and accepts that, due to his work at The COMPANY, he
may have access to confidential information regarding work methods, clients or
third parties, transactions carried out or in progress, etc. He/she is obliged
to maintain the strictest confidentiality and only utilise said information in a
professional context. He/she shall not mention nor divulge said information by
any other method to third parties, even when these are relatives or other
members of The COMPANY who do not have access to it.

The EMPLOYEE shall diligently ensure that any information relative to clients
does not fall into the hands of anyone, handling information related to work,
clients and transactions in such a way that no person who is not authorised by
The COMPANY shall have access to said information.

This pledge of confidentiality shall remain in force even after The EMPLOYEE
leaves The COMPANY.

SEVEN.- The present contract may be terminated for legally established reasons.
If said termination is caused by any of the cases set forth in the articles
40.1, 50, 51, 52 and 56 of the Workers Statute ("Estatuto de Trabajadores"), The
COMPANY shall be obliged to pay the indemnification foreseen for the unfair
dismissal in article 56 of said Workers Statute. To this effect, given that The
EMPLOYEE has provided services to The COMPANY or to one of the companies within
the group since _________, all time that The EMPLOYEE has provided his services
in any of these companies shall be calculated as years of service, including the
period in which he held the capacity as shareholder ("socio"). Consequently, it
is hereby agreed that the employee's length of service to date is ___ years,
____ months and ____ days. Similarly, the time that elapses between the signing
of this contract and when it enters into force shall also be computed, as will
the time that elapses between the latter and the date of dismissal of The
EMPLOYEE.

EIGHT.- In accordance with the legislation in force, (L.O. 15/99 of 13 December,
on the Protection of Personal Data), The EMPLOYEE is expressly informed and
conscious of the incorporation of his information into the Company's automated
files that will be subject to automated processing for the purpose of
maintaining the labour relationship.

The EMPLOYEE accepts that, as a consequence of the globalisation process in
which the firm finds itself immersed and the new possibilities offered by our
technological infrastructure, his personal information that is collected in the
automated files of The COMPANY may be transferred to an automated file located
outside of Spain. Said file may be accessed by offices of the group located in
Spain and abroad for the same purposes as for which they were compiled.

                                       -3-

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The EMPLOYEE has the possibility of requesting and obtaining information on such
personal data and correcting or modifying said data if appropriate, according to
the terms set forth in articles 15 and 16 of the set of regulations mentioned
above.

NINE.- Regarding anything not established here, the parties shall be governed by
the corresponding set of regulations: State Collective Bargaining Agreement,
Company Organisation and Accounting Consulting Companies ("Convenio Colectivo
Estatal para Empresas Consultoras de Planificacion, Organizacion y Contable"),
Workers Statute ("Estatuto de Trabajadores"), General Social Security Law ("Ley
General de la Seguridad Social"), Law on the Prevention of Occupational Risks
("Ley de Prevencion de Riesgos Laborales") and any other regulations that may be
applicable.

And for the record, as proof of conformity with the above, they sign the present
contract in triplicate and for a single purpose in the place and on the date
indicated above.

The EMPLOYEE                                          The COMPANY

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                                                                    Exhibit 10.6
                                    West Bank

January 11, 2002

Mr. John S. Kirk, President
CE Software, Inc.
1801 Industrial Circle
West Des Moines, IA  50265

Replacement of Commitment Letter dated January 9, 2002

Dear John:

We are pleased to inform you that West Des Moines State Bank ("Bank") is willing
to provide the following commitment under the following terms and conditions:

Facility: Multiple-advance Term Loan

Borrower: CE Software, Inc.

Amount: $650,000.00

Maturity: December 31, 2006

Collateral: A first and paramount lien interest in the general business assets
of the Borrower and a mortgage interest subject only to a "CEBA" loan in an
amount not to exceed $24,000.00 in the four acres of real property and building
housing the operations of Borrower located at 1801 Industrial Circle, West Des
Moines, Iowa.

Advances: Advances will fund the refinance of an existing mortgage and provide
working capital for Borrower's operations. The amount of the loans (including
the CEBA loan balance) shall not exceed 60% of the summary valuation of the
appraised value of the real estate pledged as collateral. The Bank agrees that
any advance of the loan required by Borrower in addition to the initial advance
of approximately $500,000.00 must be acknowledged and approved by the Guarantor.

Rate: 9.00% fixed for the term of both loans.

Fees: $10,000.00 plus actual costs for appraisals, abstracting, title opinions,
and filing fees.

Payments: Monthly principal and interest payments shall be required in an amount
adequate to amortize the loan balance over a term not to exceed 15 years. In
addition, the Bank shall escrow for real estate taxes and property and casualty
coverage for the term of the loan.

Guarantor: John S. Kirk shall provide an unsecured personal guaranty to the Bank
limited to

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an amount of $250,000.00 during the term of the loan. The Bank agrees that it
will not call the guaranty or require any personal financial commitment from the
Guarantor unless one or more of the following conditions exist:
1. The payment scheduled described above is in arrears.
2. The Borrower is delinquent in the payment of property taxes.
3. Evidence of insurance protecting the assets of Borrower pledged to the Bank
is not acceptable or has not been provided to the Bank. 4. Financial statements
required by the Bank from Borrower and Guarantor have not been delivered in form
or content acceptable to the Bank or in a timely fashion. (The Borrower's
financial statements contained in its quarterly 10-QSB and annual 10-KSB or
equivalents will be considered acceptable.)

Other Terms and Conditions:
1) Borrower to provide Bank a quarterly internally prepared financial statement.
2) Borrower to provide Bank an audited financial report prepared annually.
3) Guarantor to provide Bank an internally prepared financial statement
annually.
4) Borrower to pay all costs associated with closing and maintaining the loan.
5) Borrower to maintain all depository and merchant credit card accounts at Bank
while loan is outstanding.
6) Borrower shall pay to the Bank a 5% prepayment penalty on the unpaid
remaining principal balance in the event that the loan is refinanced by an
external credit source during the term of the loan. The loan may be prepaid in
an amount not to exceed 20% of the principal balance (measured at the beginning
of the calendar year) annually through the recognition of excess cash flows. The
20% prepayment limitation is an amount in addition to the scheduled principal
payments disclosed on the promissory note.

We appreciate the opportunity to provide financing for your facilities and look
forward to a long and mutually beneficial relationship.

Your acceptance of this commitment must be documented by signing the
acknowledgment below. This commitment will expire on January 31, 2002, unless
extended in writing by Bank.

Please contact me at (515) 222-2322 with questions.

Sincerely,

Kevin J. Smith
Senior Vice President

We accept the above commitment this _11 th_ day of ___January_______, 2002.

Borrower: Guarantor:

CE Software, Inc.

By:  /s/ John S. Kirk                  By:  /s/ John S. Kirk
   ------------------------------         ------------------------------
 John S. Kirk, President                    John S. Kirk, President

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