company /ˈkʌm.pə.ni/ /ˈkʌmpəni/
firm /fɜːrm/ /fɜːm/
partnership /ˈpɑːrtnərʃɪp/ /ˈpɑːtnəʃɪp/
participation /pɑːrˌtɪsɪˈpeɪʃn/ /pɑːˌtɪsɪˈpeɪʃn/