Relevant bibliographies by topics / Sole proprietorship

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Sole proprietorship'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 July 2024

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Journal articles on the topic "Sole proprietorship"

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Johan, Suwinto, and Ariawan. "Sole Propriesorship and Limited Liability Company Financial Liabilites To Creditors." YURISDIKSI : Jurnal Wacana Hukum dan Sains 18, no. 3 (December 30, 2022): 361–70. http://dx.doi.org/10.55173/yurisdiksi.v18i3.94.

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The government has issued the Job Creation Law. In the Job Creation Law, micro and small businesses can establish a legal entity company. This company is called a sole proprietorship. The establishment of a sole proprietorship is still difficult to distinguish from establishing a limited liability company based on the Law of the Republic of Indonesia Number 40 of 2007. One thing that becomes the attention of stakeholders is the responsibility of sole proprietorships with limited liability. Stakeholders include creditors of financial institutions. This research uses a normative judicial method. This research object is aims to discuss the disadvantage of sole proprietorships compared to limited liability companies to creditors of financial institutions. The research result is find the differences between a sole proprietorship and a limited liability company. This research concludes that a sole proprietorship with limited liability is the same as that of a limited liability company to creditors of financial institutions. Shareholders are not responsible for ties to individual companies. The board of directors is not personally accountable for respective companies' obligations. A particular company is responsible for relations made on its behalf as a legal entity. Any responsibility includes a credit agreement between the company and a financial institution.
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Putri, Aliza Madina, and Paramita Prananingtyas. "EXISTENCE AND CHARACTERISTICS OF SOLE PROPRIETORSHIP IN INDONESIA." Diponegoro Law Review 7, no. 2 (October 27, 2022): 245–61. http://dx.doi.org/10.14710/dilrev.7.2.2022.245-261.

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Sole proprietorship is the simplest business form and most used for Micro, Small and Medium Enterprises that has been dominating Indonesia’s economy. Sole proprietorship wasn’t a legal entity, therefore it has an unlimited liability. This become a consideration for entrepreneurs when they start a business. The issue discussed the existence and characteristics of sole proprietorship in Indonesia after Law 11/2020. This is a normative juridical research through a statutory and conceptual approach. The purpose of this research is to explain the characteristic of sole proprietorship in Indonesia and compares it with other Asian countries. The result indicates that sole proprietorship based on Law 11/2020 is a new legal entity as the concept expansion of Limited Liability Company with a limited liability that meets the criteria of micro and small business. It provides legality for entrepreneurs and a facility to access sources of funding. The regulation that determines sole proprietorship as a legal entity is only adopted by few countries like India.
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Narimani, Bagher, Alireza Lotfi, and Mozaffar Bashokooh. "Sole companies: analysis and feasibility in Iran and the United States of America." Cuestiones Políticas 40, no. 73 (July 29, 2022): 955–64. http://dx.doi.org/10.46398/cuestpol.4073.55.

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The purpose of the article was to analyze the legislation governing sole proprietorships in Iran. Although the new draft commercial law and the existing laws in European and American companies indicate the possibility of forming a sole proprietorship, it is not possible in Iran to form a sole proprietorship under the existing regulations, especially the existing commercial law. Methodologically in the essay, based on a comparative study on American commercial law and through analytical issues, we point out that, from the analytical (not legal) point of view, the formation of such corporations not only does not face any strong obstacles, but also, it can be beneficial in various ways. We then present the benefits of the Single Corporation and finally discuss the administration and liquidation of these Corporations. Everything allows us to conclude that, the idea of forming a sole corporation is unusual in Iran, but it is also accepted by the state-owned companies. Therefore, the Iranian legislator can develop this idea and apply it to private business enterprises. However, it is noted that permission to run such companies should be considered while ensuring the rights of third parties.
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Olumekor, Michael, Hossam Haddad, and Nidal Mahmoud Al-Ramahi. "The Relationship between Search Engines and Entrepreneurship Development: A Granger-VECM Approach." Sustainability 15, no. 6 (March 13, 2023): 5053. http://dx.doi.org/10.3390/su15065053.

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The decision to set-up a business as a sole proprietor—also individual entrepreneur or sole trader—is a consequential one for every nascent entrepreneur. Sole proprietorship businesses have remained the most popular business structure in many countries, including the United States, the United Kingdom, and Russia, and are vital to the sustainable development of countries and regions. In this research, we developed a model to investigate if increased online interest in sole proprietorships led to the creation of new sole proprietorship businesses in four regions of Russia. Search engine data were retrieved from Russia’s most popular search engine, Yandex, whereas data on newly registered individual entrepreneurship businesses were retrieved from Russia’s Federal Tax Service. Our model was comprised of a range of statistical methods, including the augmented Dickey–Fuller unit root test, the Johansen cointegration test, the Granger causality Wald test, and the vector error correction model. The results revealed a unidirectional causal relationship between search engine data and newly established individual entrepreneurship businesses. This means that interest in individual entrepreneurship, measured through search engine data, influenced the creation of new individual entrepreneurship businesses. This research provides a pioneering empirical investigation of the topic in post-Soviet states, and its main contribution includes introducing search engine data as a key tool for assessing entrepreneurial intention.
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Gio L, Matbatan, Oteda Jomarie, Tomenio Kristina, Santos Joyce Ann, and Lazaro Bryan Louis G. "Exploring Factors Influencing Perceived Business Performance: A Quantitative Investigation among Sole Proprietorship Owners in Noveleta Cavite." International Journal of Advanced Multidisciplinary Research and Studies 4, no. 3 (May 29, 2024): 772–76. http://dx.doi.org/10.62225/2583049x.2024.4.3.2850.

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This study explores the determinants of perceived business performance among sole proprietorship owners in Noveleta, Cavite. Recognizing the pivotal role of micro and small enterprises (MSEs) in economic development, the research examines various factors influencing the success of these businesses. Sole proprietorships, characterized by their lack of legal entity status and unlimited liability, represent a significant portion of the entrepreneurial landscape. The study aims to provide a detailed analysis at the local level, offering insights into how educational background, access to credit, business experience, market linkage, and job satisfaction impact business outcomes. Existing literature, including studies from Ethiopia and other global regions, highlights the diverse and sometimes inconclusive nature of these determinants. This research contributes to a more nuanced understanding of the specific challenges and success factors faced by sole proprietorships, ultimately aiming to support more effective policy-making and business strategies tailored to the needs of these entrepreneurs.
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Behnke, C. A. "A Music Therapist and Sole Proprietorship." Music Therapy Perspectives 14, no. 1 (January 1, 1996): 63–65. http://dx.doi.org/10.1093/mtp/14.1.63.

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Yani, Ahmad. "Comparative Review Of The Practices Of Sole Proprietorship Company Supervision Mechanism." Prophetic Law Review 5, no. 2 (December 1, 2023): 157–74. http://dx.doi.org/10.20885/plr.vol5.iss2.art2.

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A sole proprietorship is a unique form of Limited Liability Company (Perseroan Terbatas) which has a legal status under Indonesian law. The aspect of supervision is important as a consequence of the rights and obligations carried out by the sole proprietorship. This study aims to examine the comparison of the supervisory mechanism of sole proprietorship in Indonesia with the European Union, China, Germany, France, and the United Kingdom. This study uses normative research methodology. The results of the study show that, first, the supervisory mechanism in a sole proprietorship company and a limited liability company has a significant difference in the internal control in which the sole proprietorship is lacking, while the limited liability company has effective internal control by a General Meeting of Shareholders forum. In addition, the form of supervision on individual companies is less different than the form of supervision on Limited Liability Company. This difference is due to the initial purpose of establishing a sole proprietorship in Indonesia which is intended to provide ease of doing business, hence the supervision aspect is not taken into account too much. Second, the comparison of individual monitoring mechanisms in the European Union, China, Germany, France, and the United Kingdom with the Indonesian practice generally has similarities in that each country does not have an effective internal control mechanism. However, each country provides an external monitoring mechanism for individual companies with different forms of implementation. The unavailability of internal control is caused by the requirements for the establishment of a company that can be established by one person. Hence, it does not allow for effective internal control. As for the availability of an external supervisory mechanism for the company as a consequence of implementing the principles of Good Corporate Governance to prevent misuse of individual companies.
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Villaluz, Vanessa C., and Ma Regina M. Hechanova. "Ownership and leadership in building an innovation culture." Leadership & Organization Development Journal 40, no. 2 (March 29, 2019): 138–50. http://dx.doi.org/10.1108/lodj-05-2018-0184.

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Purpose The purpose of this paper is to test a culture-building model, CREATE, highlighting the central role of leadership in shaping the predictors of innovation culture. The authors hypothesize that leadership directly predicts innovation culture, as well, as indirectly impacts innovation culture through mediating variables. Also, the authors examine the impact of leadership on innovation by ownership type. Design/methodology/approach A total 631 survey responses were collected from employees of sole proprietorship, family-owned corporations, and non-family corporations. Parallel multiple mediator models were used to test the hypothesized relationships of the variables. Findings The findings show that a leadership variable, role modeling, and support for innovation, directly and indirectly predicts an innovation culture. However, it appears that in sole proprietorship and family-owned corporations, leaders impact on innovation culture are through mediating variables, while in non-family corporations, leaders influence innovation through strategy, evaluation, and rewards. Originality/value The study shows that the culture-building model, CREATE, can be used as a framework for building an innovation culture in organizations. The study also showed that leaders among sole proprietorships, family-owned corporations, and non-family corporations may need to employ different approaches in building an innovation culture in their organizations.
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Chol, Hyun-ju, and Sun-nye Lim. "Analysis of Sole-proprietorship Beauty Salon Owners." Journal of Sustainability Management Research Society 7, no. 2 (December 30, 2023): 91–99. http://dx.doi.org/10.37846/soch.7.2.91.

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Siankwilimba, Enock. "Effects of Climate Change induced electricity load shedding on small holder agricultural enterprises in Zambia: The case of Five Southern Province Districts." IJRDO - Journal of Agriculture and Research (ISSN: 2455-7668) 5, no. 8 (September 3, 2019): 01–151. http://dx.doi.org/10.53555/ijrdo/3184.

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Zambia is currently facing electricity shortages, which affect the power supply throughout the country. Load shedding and power outages have had effects on agricultural subsectors, industries and household food security with negative implications for the productivity of the country‘s economy. This paper analyses the effects of climate change induced electricity power load shedding on smallholder farmers‘ agricultural productivity and production in Mazabuka, Monze, Choma, Kalomo and Namwala districts of Southern Province of Zambia for the 12 months period starting February 2015 through to February 2016 . To gather the information needed to understand the effects and extent of load shedding and also determine whether there were differential outcomes on various enterprises, 149 structured sets of questionnaires were administered at enterprise level comprising of Dairy, Abattoir (beef), Crop irrigation, Feedlot and Poultry. Furthermore, to broaden and deepen the understanding of the effects and extent of load shedding on smallholder farmers, 17 focus group discussions were conducted with a total of 203 farmers from the same studied enterprises. Although ZESCO had released load shedding time tables for each district and for each different feeder, the study reveals that some enterprises in sample area were apparently either not aware of the scheduled power cuts or ZESCO had failed to follow their programmed load shedding time table. The findings show that Monze and Namwala respectively started experiencing power cuts as early as February 2015 and March, 2015, and were the top two districts having abrupt power cuts. Many enterprises experienced reduction in the estimated average level of production during load shedding. The production level reduced by 26.6% for cattle slaughtered in abattoirs, 19.3% for steers raised for market in feedlots, 13.5% for chickens raised for market in poultry and 34.7% for quantity of milk produced in dairy (milk collection centers). On the contrary, the quantity of irrigated crop harvested increased by 18.6% during load shedding. The effects and extent of load shedding was profound in the extra costs incurred to sustain operations of the enterprise. More than half (64.71%) of Non sole proprietors (compared to Sole proprietorship (45.26%) agree to incur more costs due to power cuts. Further, there were delivery delays from suppliers (46.3%) and to customers (46.3%) due to load shedding. As they try to adapt and mitigate the effects of load shedding on the operation of the enterprise, majority of Sole proprietorship (49.47%) and 46.15% of Non-Sole proprietorship often times reduce the expansion of the enterprise. It is also significant that stocking and use of charcoal/firewood during load shedding was often used by Sole proprietorship (61.7%) compared to 26.92% of Non-Sole proprietorship. Similarly the majority Sole proprietorship (85.26%) and Non-Sole proprietorship ( 75%) resorted to renting alternative tools/equipment to back up power during load shedding, while the highest proportion of Non-Sole proprietorship (69.23%) often resort to buying alternative tools/equipments to back up power supply. Of the assets bought/rented in as alternative power sources, charcoal/breezier became very common among the poultry enterprise while generators were common among dairy, abattoir and feedlot.
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Dissertations / Theses on the topic "Sole proprietorship"

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Figueroa, Reinoso Emilio. "La sociedad unipersonal. La importancia de su regulación en el derecho societario [Capítulo 1]." Universidad Peruana de Ciencias Aplicadas (UPC), 2016. http://hdl.handle.net/10757/620832.

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El libro busca ampliar y analizar el concepto de jurídico de sociedad unipersonal, así como describir la importancia de permitir su existencia y regulación en el Perú, en forma total y no para un grupo privilegiado. A lo largo de cuatro capítulos, el autor desarrolla la importancia de la unipersonalidad societaria desde la casuística, la doctrina, el derecho positivo y el derecho, en comparación con experiencias de otros países.
The book aims to expand and analyze the legal concept of sole proprietorship and to describe the importance of allowing its existence and regulation in Perú for all citizen and not noly for a privileged group. Throughout the 4 chapters of the publication, the author develops the importance of the sole proprietorship from the casuistry, doctrine, the positive law and the law compared to other countries’s experiences.
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Neiberka, Povilas. "Ar individuali įmonė gali turėti kelis savininkus?" Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20080808_100700-58632.

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Santuokos sudarymu sukuriami šeimos teisiniai santykiai: vyras ir moteris įgyja specifinį teisinį statusą – tampa sutuoktiniais, o kartu perima asmenines neturtines ir turtines teises ir pareigas. Sutuoktinius, įgyvendinant turto valdymo, naudojimosi ir disponavimo teises, sieja glaudūs tarpusavio priklausomybės, artimi santykiai, kurie iš esmės sudaro jų teisinių santykių turinį. Santuoką sudariusių asmenų turtinių santykių aiškumas tampa ypač aktualiu klausimu užtikrinant bei apsaugant tiek pačių sutuoktinių, tiek trečiųjų asmenų interesus, kadangi, nesudarius vedybų sutarties, bet koks susituokus įgytas turtas tampa bendrąja jungtine nuosavybe. Sutuoktinių nuosavybės teisės į individualią įmonę , kaip turtinį kompleksą, ją įkūrus po santuokos sudarymo, ir yra šio darbo objektas. Viena kylančių problemų susijusi su neapibrėžtumu, tarpusavyje lyginant Lietuvos Respublikos Civiliniame kodekse ir LR Individualių įmonių įstatyme įtvirtintas normas: remiantis CK formulavimu, santuokos metu įsteigta įmonė priskirtina bendrajai jungtinei nuosavybei, tuo tarpu IĮ įstatyme reglamentuojama, kad IĮ steigėju ir savininku gali būti tik vienas fizinis asmuo, šiuo atveju – vienas iš sutuoktinių. Šio darbo tikslas - išanalizuoti, ar IĮ gali turėti kelis savininkus.
Family relations are established by conjugnality of a man and a woman: they come into position of a husbant and a wife and obtains personal property and non-property rights and interests. Wedded persons are bond by close interdependence ties that make the essence of their legal relations. The clarity of property relations of wedded persons is very important to secure and protect not only their, but also the interests of third parties, i. e. creditors, because in the absence of wedding contract, property acquired during the marriage is automatically presumed to be owned jointly by both spouses. The ownership of a company organized as a sole proprietorship that is established by one of the spouses while being in marriage is the object of this work. The problem of interdetermination arises while seeking to determine the ownership rights of spouses to a SP: Lithuania‘s Civil Code sets the rule that company established during the marriage is presumed to be an object of community property, whereas the Statute of Sole Proprietorships‘ allows a company organized as SP to be owned by a single person, in this instance – one of the spouses. The issue of this work is to analyse if a company organized as SP may have a few owners.
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Moscatini, Áurea. "O princípio da autonomia patrimonial frente ao exercício da atividade empresarial realizada por uma única pessoa." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/6280.

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Made available in DSpace on 2016-04-26T20:22:16Z (GMT). No. of bitstreams: 1 Aurea Moscatini.pdf: 1130901 bytes, checksum: 7b747e65a87cf180963bddb9a50423d6 (MD5) Previous issue date: 2013-10-28
The thesis examines the strengthening of the Principle of Asset Autonomy in the face of the exploitation of business activity by a single person. It is part of an approach on the general principles of law, involving the search for values, differentiating them from rules and integrating into other principles. It also analyzes single shareholdership in Brazil, with the enactment of Law No. 12.441/11, which focuses on the Individual Limited Liability Company, highlighting its strengths and weaknesses, and particularly demonstrating whether it represents a new kind of society or a new entity altogether, a type of Legal Entity. It presents a historical foreshortening in Brazil, as well as analyzing the experience of Foreign Law on single shareholdership. Lastly, the study points out challenges and perspectives to be overcome for the implementation, enforcement and modification of the legislation on single shareholdership and its harmony within the Principle of Asset Autonomy, demonstrating that there is a connection between the institutions, no longer justifying shareholdership by more than one party in order to ensure Asset Separation
A tese examina o fortalecimento do Princípio da Autonomia Patrimonial diante da exploração da atividade empresarial por uma única pessoa. Parte de uma abordagem sobre os Princípios Gerais do Direito, envolvendo a busca por valores, diferenciando-os de regras e integrando-os a outros Princípios. Analisa, ainda, a unipessoalidade societária no Brasil, com a edição da Lei nº 12.441/11, que versa sobre a Empresa Individual de Responsabilidade Limitada, destacando seus aspectos positivos e negativos, especialmente demonstrando se representa uma nova espécie de sociedade ou um novo ente, espécie de Pessoa Jurídica. Apresenta um escorço histórico no Brasil, assim como analisa a experiência do Direito Estrangeiro sobre a unipessoalidade societária. Finalmente, o estudo aponta desafios e perspectivas a serem superados para a aplicação, execução e modificação da legislação sobre a unipessoalidade societária e a sua sintonia com o Princípio da Autonomia Patrimonial, demonstrando que existe uma conexão entre os institutos, não se justificando mais a pluripessoalidade no Direito Societário para garantir a separação patrimonial
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Седракян, А. А. "Економічне обґрунтування проекту створення кафе швидкого обслуговування." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Sedrakyan.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти організації відкриття та функціонування кафе швидкого обслуговування. Проаналізовано діяльність кафе швидкого обслуговування в Україні в порівнянні з новоствореним проектом. Також зроблено аналіз доцільності відкриття кафе швидкого обслуговування зі спеціалізацією на внутрішньої торгівлі. Завдяки показникам економічної ефективності обґрунтовані результати реалізації проекту за 5 років. Запропоновано вкладення інвестицій у відкриття кафе швидкого обслуговування через прибутковий аналіз діяльності.
The paper considers the theoretical aspects of the organization of the opening and operation of a fast food cafe. The activity of fast food cafe in Ukraine in comparison with the newly created project is analyzed. An analysis of the feasibility of opening a fast food cafe specializing in domestic trade was also made. Due to the indicators of economic efficiency, the results of the project implementation for 5 years are substantiated. It is proposed to invest in the opening of a fast food cafe through a profitable analysis of activities.
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Афоніна, В. В. "Економічне обґрунтування проекту створення магазину з продажу квітів." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Afonina.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти організації відкриття та функціонування магазину з продажу квітів. Проаналізовано діяльність магазинів з продажу квитів в Україні в порівнянні з новоствореним проектом. Також зроблено аналіз доцільності відкриття магазину зі спеціалізацією на внутрішніх побутових послугах. Завдяки показникам економічної ефективності обґрунтовані результати реалізації проекту за 5 років. Запропоновано вкладення інвестицій у відкриття магазину з продажу квітів через прибутковий аналіз діяльності.
The paper considers the theoretical aspects of the organization of the opening and operation of a flower shop. The activity of ticket shops in Ukraine in comparison with the newly created project is analyzed. An analysis of the feasibility of opening a store specializing in domestic services was also made. Due to the indicators of economic efficiency, the results of the project implementation for 5 years are substantiated. It is proposed to invest in the opening of a flower shop through a profitable analysis of activities.
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Архонгородська, Н. В. "Економічне обґрунтування проекту створення салону з пошиття одягу." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Arkhonhorodska.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти організації відкриття та функціонування салону з пошиття одягу. Проаналізовано діяльність салонів з пошиття одягу в Україні в порівнянні з новоствореним проектом. Також зроблено аналіз доцільності відкриття салону зі спеціалізацією на внутрішніх побутових послугах. Завдяки показникам економічної ефективності обґрунтовані результати реалізації проекту за 5 років. Запропоновано вкладення інвестицій у відкриття салону пошиття одягу через прибутковий аналіз діяльності.
The paper considers the theoretical aspects of the organization of the opening and operation of a tailoring salon. The activity of salons for tailoring in Ukraine in comparison with the newly created project is analyzed. An analysis of the feasibility of opening a salon specializing in domestic services was also made. Due to the indicators of economic efficiency, the results of the project implementation for 5 years are substantiated. It is proposed to invest in the opening of a tailoring salon through a profitable analysis of activities.
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Holíková, Lucie. "Podnikatelský záměr - změna právní formy společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222349.

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This thesis is focused on development of small company by elaboration of business plan for the future development of the company. The thesis will be used as a guide for succesfull conversion from sole proprietorship to corporation business. The company Zdeněk Kázmér works in area of wiring systems and locksmithery. Whole strategy was build on the concept of real situation of the company. It reacts on found deficiencies and opportunities of future development.
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Fadlallah, Haïssam. "Le régime de la micro-entreprise, étude comparée de droit français et libanais." Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1020.

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A cette époque de crises économiques internationales, de mondialisation et d’ouverture des marchés, la micro-entreprise apparaît plus que jamais comme une arme d'anti-crise et de création d'emplois. Dans ce contexte, les outils juridiques s'avèrent être le meilleur moyen pour accomplir ces objectifs. Ces outils sont principalement composés du droit des sociétés et des entreprises, du droit de la sécurité sociale et du droit fiscal. Cependant, ils ne sont pas les mêmes en France qu'au Liban. En effet, les législations de ces deux pays ont pendant longtemps porté des conceptions juridiques similaires. Or, depuis une vingtaine d'années le droit français a commencé à prendre un rythme d’évolution accéléré suite à l’influence exercé par le droit continental européen dans le cadre de l’harmonisation européenne. Ainsi, il s’agit d’intégrer les évolutions du droit français dans le droit libanais. Toutefois, le droit français connaît lui même plusieurs imperfections. C’est pourquoi un regard porté sur les législations appartenant à un autre système juridique que celui du « Droit civil », notamment sur celles appartenant à la famille de la « Common Law », pourrait apporter des solutions originales aux limites des droits français et libanais. Par conséquent, cette contribution vise à trouver des remèdes aux lacunes juridiques existantes en matière de micro-entreprise en France et au Liban et à élaborer de nouveaux moyens de la promouvoir
At this time of international economic crises, globalization and open markets, the micro-enterprise appears more than ever as a weapon of anti-crisis and job creation. In this context, the legal tools are proving to be the best way to achieve these goals. These tools are mainly composed of company and corporate laws, social security law and tax law. However, they vary from France to Lebanon. Even though, for a long time, the legislations of both countries have carried similar legal concepts. Yet, for more than twenty years now French law has begun taking an accelerated pace of evolution, due to the influence of the European continental law in the context of European harmonization. Thus, the objective is to incorporate the French law evolutions in the Lebanese law. However, the French law suffers of several imperfections, this is why a glance at the legislations of other legal systems than the “Civil law”, in particular those of “Common law”, could provide original solutions to the limits of French and Lebanese law. Therefore, this paper aims to find cures for existing legal loopholes concerning the micro-enterprise in France and Lebanon and to develop new ways to promote it
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Köhler, Camilla, and Wennemyr Petra Alperud. "En studie av enskild näringsverksamhet, handelsbolag och aktiebolag : Vilka fördelar och nackdelar finns inom respektive företagsform?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-14046.

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Titel: En studie av enskild firma, handelsbolag och aktiebolag - Vilka fördelar och nackdelar finns inom respektive företagsform? Nivå: C-uppsats i företagsekonomi Författare: Camilla Köhler och Petra Alperud Wennemyr Handledare: Markku Penttinen Datum: 2013-februari   Syfte: Syftet är att utreda skillnaderna mellan enskild näringsverksamhet, handelsbolag och aktiebolag och dess fördelar och nackdelar. Genom den empiriska forskningen presenteras för- och nackdelar med respektive företagsform, sett ur företagarens perspektiv utifrån beskattning, finansiering, risker, bransch och storlek.      Metod: I denna uppsats har en deduktiv ansats använts. En kombination av kvalitativ och kvantitativ metod har utnyttjats. Teori har insamlats via litteratur, elektroniska dokument och vetenskapliga artiklar. Intervjuerna har genomförts via besöksintervju och telefonintervju, där två organisationer intervjuades. Enkäter har skickats via mail efter telefonkontakt eller personlig kontakt med de olika företagen. Tio företag av varje företagsform fick besvara enkäterna. Empirin har sedan jämförts med teorin i en analys.   Resultat & slutsats: Det är svårt att fastställa för- och nackdelar inom respektive företagsform då en fördel för en person kan vara en nackdel för någon annan. Resultatet av enkätundersökningen visar på att de som idag har aktiebolag är nöjdast med företagsformen, främst på grund av den begränsade ägarrisken. Den främsta fördelen i enskild firma är enkelheten i företagsformen och att det inte krävs något startkapital. Fördelen med handelsbolag anses vara att det inte krävs startkapital samt att det är enklare och kräver mindre administration jämfört med ett aktiebolag. Nackdelarna som framkommer inom enskild firma och handelsbolag är bland annat att förmåner inte kan utnyttjas, vinsten inte kan sparas i bolaget och utdelning inte kan ske. De största nackdelarna med aktiebolag är att det är krångligt att starta och lägga ned. Inom mindre verksamheter ses enskild firma som en fördel medan det i större företag med anställda och stor omsättning är mer fördelaktigt med ett aktiebolag.   Förslag till fortsatt forskning: En intressant fråga är varför så många företag går i konkurs inom fem år och hur de ska göra för att överleva. Ett andra förslag är varför så få företag söker bidrag och vad detta beror på.   Uppsatsens bidrag: Uppsatsen presenterar vilka fördelar och nackdelar som finns inom de tre vanligaste företagsformerna. Uppsatsen skrevs för att vara behjälplig för en person som vill starta företag. Studien ger kunskap om vad som krävs vid uppstart av de olika företagsformerna och hur företagaren ska tänka när företagsform ska väljas.   Nyckelord: Enskild firma, handelsbolag, aktiebolag, beskattning, finansiering, risker.
Title: A study of sole proprietorships, partnerships and limited companies  -What advantages and disadvantages are there in each type of enterprise ?  Level: Final assignment for Bachelor Degree in Business Administration Author: Camilla Köhler and Petra Alperud Wennemyr Supervisor: Markku Penttinen Date: 2013 – February   Aim: The aim is to investigate the differences between sole proprietorship, partnership and limited companies and its advantages and disadvantages. The empirical research presents the advantage and disadvantage with the respective enterprise form, from a perspective of an entrepreneur basis of taxation, finance, risk, industry and size.   Method: This study is built on a deductive approach. A combination of qualitative and quantitative method has been used. Theory has been collected through literature, electronic documents and scientific articles. The interviews were conducted through visit and telephone interview, where two organizations were interviewed. Questionnaires have been sent after telephone contact or personal contact with the different enterprises. Ten of each group of enterprises were asked to answer questionnaires. The empirical data where then compared with the theory in an analysis.   Result & Conclusions: It is hard to determine advantage and disadvantage of each enterprise form when an advantage for one person can be a disadvantage for someone else. The results of the questionnaire survey shows that those who currently have limited companies are most satisfied with the enterprise form, primarily because of the limited ownership risk. The main advantage of the sole proprietorship is the simplicity of the corporate form and that it does not require any initial capital. The advantage of a partnership is considered that there is no initial capital needed and that it is simpler and requires less administration compared with a limited company. The disadvantages that emerge within the sole proprietorship and partnership are that benefits cannot be used, the gain cannot be saved in the company and the dividend cannot be done. The main disadvantages of limited companies is that it is complicated to start up and close down. In smaller businesses private firm is seen as an advantage while in larger companies with employees and high turnover it is more beneficial with a limited company.   Suggestions for future research: An interesting question is why so many businesses go bankrupt within five years, and how they should act to survive. A second suggestion is why so few companies are seeking grants and what causes this.   Contribution of the thesis: The thesis presents which advantages and disadvantages of the three most common forms of enterprise . The thesis has been written to be an instrument for a person who would like to start up an enterprise. The study gives understanding about the upstart in several type of enterprises and how the entrepreneur should think when the enterprise form should be selected .   Key words: Sole proprietorships, partnerships, limited companies, taxation, financing, financial risks.
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Andersson, Håkan A. "Svenska småföretags användning av reserveringar för resultatutjämning och intern finansiering." Doctoral thesis, Umeå University, Umeå School of Business, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-680.

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Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. The tax credits arising from the allowances give certain benefits as a source of financing compared to traditional forms of credits. Among the more essential benefits are that the payment for some parts of the tax credit can be put on hold almost indefinitely, or alternatively never be paid. The firms are free to use these means, and the responsibility of future payment of the postponed tax debt stays with the individual firms. The comprehensive purpose of the dissertation may be stated as to increase the understanding of small Swedish firms, especially sole proprietorships, utilizing possibilities for allowances for income smoothing and internal financing. At the beginning the dissertation describes case studies, comprising a smaller selection of microfirms. With a starting-point from the accounted and reported income-tax returns, alternative calculations are made where additional positive tax and finance effects appear possible to obtain. One purpose of these studies is to increase the insight regarding the possibilities of income smoothing and internal financing that arise from utilizing these allowances.

These studies also illuminate, to what extent and in what way they are being used in reality. Another objective of these studies is to give a more substantive insight into the technics behind the different allowances, appropriation to positive or negative interest rate allocation appropriation or dissolving of tax allocation reserve appropriation or dissolving of “expansion fund” Theories regarding the creation of resources, through building of capital, and theories on financial planning and strategy are studied. The purpose is to find support for the choice of theoretical grounded underlying independent variables that can be used in cross-sectional studies to explain the use of the possibilities of appropriations. Theories of finance that are of greatest interest, in the operationalisation of these variables, are theories that discuss the choices of different financing alternatives for small firms. The “pecking order theory”, describes the firm’s order of priority when choices of finance alternatives are made. The concept of “financial bootstrapping” expands the frame for different forms of financing choices that especially very small firms have at their disposal.

The last part of the theoretical frame deals with the phenomenon of “income smoothing,” which can be translated as leveling out profits/losses. A number of financial and non-financial variables are supported by and operationalised from these financial theories e.g., return on sales, capital turnover, quick ratio and debt-to-equity ratio, respectively age, gender and line of business. Cross-sectional studies are implemented for the taxation years of 1996 and 1999, on databases that have been extracted from Statistics Sweden. The group of 87,276 sole proprietorships included in the study were required to complete tax returns and pay taxes for the business activity according to the supporting schedule, N2, information from the sole proprietorships’ income statement and balance sheet in an accounting statement that comes with the income tax return form. The possibilities of allowances are considered as dependent variables. The intention of the cross-sectional studies is to survey and describe the utilization of possible allowances, with the support of the financial and non-financial independent variables. The connection of these variables to the decision of sole proprietorships to appropriate to the tax allocation reserve is also summarized in a logistic regression model. A number of theoretically based propositions are made for the purpose of observing how the variables are connected to the chances that sole proprietorships actually appropriate to this form of allowance. Appropriation to the tax allocation reserve stands out as the most practiced form of allowance. The studies also clarify that utilization varies among different forms of allowances, but that not all firms that have the prerequisites to utilize the possibilities really do so to the full. A further utilization of the different possibilities of allowances is often conceivable. For the sole proprietorships that are not utilizing these possibilities, the allowances should be considered eligible as a contribution to internal financing and to increase access to capital.

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Books on the topic "Sole proprietorship"

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Sole proprietorship workbook. Greenvale, N.Y: Panel Publishers, 1988.

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Sitarz, Dan. Sole proprietorship: Small business start-up kit. Carbondale, Ill: Nova Pub. Co., 2000.

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E, Needles Belverd, ed. Financial & managerial accounting: A sole proprietorship approach. 4th ed. Boston: Houghton Mifflin Co., 1996.

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The taxation of sole proprietors. Orlando, Fla: Unicorn Research Corporation, 1996.

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Fellows, James A. The taxation of sole proprietors. Orlando, Fla: Unicorn Research Corp., 1996.

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Principles of management accounting: A sole proprietorship approach. Englewood Cliffs, N.J: Prentice Hall, 1994.

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United States. Internal Revenue Service., ed. Small business tax education: Sole proprietorship, partnerships, corporations. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1989.

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A, Friedland Jerold, and Petersen Robert A, eds. California partnerships and proprietorships: Practice and compliance guide. New York, NY: M. Bender, 1992.

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T, Harrison Walter, and Robinson Michael A, eds. Principles of financial & management accounting: A sole proprietorship approach. Englewood Cliffs, N.J: Prentice Hall, 1994.

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Finanzen, Germany Bundesministerium der, ed. Administrierbarkeit der Modelle zur Unternehmensteuerreform bei Finanzverwaltung, Steuerpflichtigen und Steuerberatern: Ergebnisse der Planspiele und das Modellvergleichs : Abschlussbericht. Berlin: Bundesministerium der Finanzen, Referat Presse und Information, 2000.

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Book chapters on the topic "Sole proprietorship"

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Liu, Yu. "Research on Sole Proprietorship of Transnational Corporations in China." In Lecture Notes in Electrical Engineering, 239–44. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35440-3_31.

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Balouziyeh, John M. B. "Sole Proprietorships." In A Legal Guide to United States Business Organizations, 29–31. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-37907-9_4.

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Kuter, Mikhail, and Marina Gurskaya. "Features of Accounting on Household Goods Accounts in Early Sole Proprietorships." In Integrated Science in Digital Age 2020, 164–73. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49264-9_15.

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"sole proprietorship." In The Fairchild Books Dictionary of Fashion. Fairchild Books, 2022. http://dx.doi.org/10.5040/9781501365287.2557.

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Roach, Lee. "1. Business structures." In Company Law Concentrate, 1–14. Oxford University Press, 2023. http://dx.doi.org/10.1093/he/9780198881407.003.0001.

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This chapter discusses the four principal business structures in the UK, namely the sole proprietorship, ordinary partnership, limited liability partnership (LLP), and company. The LLP and the company are created via a process called incorporation and are therefore known as incorporated business structures or, as they are referred to in their respective statutes, ‘bodies corporate’. The sole proprietorship and the ordinary partnership are not created via incorporation and so are known as unincorporated business structures.
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Roach, Lee. "1. Introduction." In Company Law, 3–19. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198786634.003.0001.

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This introductory chapter provides an overview of the aims of company law and governance. Company law should hold companies and directors to account; be flexible enough to respond to novel and evolving practices; provide certainty; promote transparency; help to avoid misalignment of interests; promote corporate efficiency; and help avoid corporate disaster. The chapter then looks at other key important business structures. Other than companies, the principal business structures are the sole proprietorship, the partnership, and the limited liability partnership. A sole proprietorship is a sole individual carrying on some form of business activity. Meanwhile, two or more persons who wish to engage in business together can form an ordinary partnership. Lastly, limited liability partnerships were created to provide suitable business structures for large, professional firms. In many respects, limited liability partnerships resemble companies.
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Roach, Lee. "1. Introduction." In Company Law, 3–20. Oxford University Press, 2022. http://dx.doi.org/10.1093/he/9780192895677.003.0001.

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This introductory chapter provides an overview of the aims of company law and governance. Company law should hold companies and directors to account, be flexible enough to respond to novel and evolving practices, provide certainty, promote transparency, help to avoid misalignment of interests, promote corporate efficiency, and help avoid corporate disaster. The chapter then looks at other key important business structures. Other than companies, the principal business structures are the sole proprietorship, the partnership, and the limited liability partnership. A sole proprietorship is a sole individual carrying on some form of business activity on their own account. Meanwhile, two or more persons who wish to engage in business together can form an ordinary partnership. Finally, limited liability partnerships were created to provide suitable business structures for large, professional firms. In many respects, limited liability partnerships resemble companies.
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Clarke, Sandra, and Sarah Greer. "7. The sole owner of land." In Land Law Directions, 199–223. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198839811.003.0007.

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This chapter discusses what it means to be the ‘owner’ of a property. In registered land, whoever is entered into the proprietorship register as the registered proprietor of the property is deemed to have the authority to deal with the land as an owner. The chapter discusses three alternative scenarios when the land register shows a sole registered proprietor; the first is that the registered proprietor is the sole legal and equitable owner of the land; the second is that the registered proprietor is the sole legal owner, holding the equitable title on trust for someone else; the third is that the registered proprietor is the sole legal owner, holding the equitable title on trust for him- or herself and (an)other equitable owner(s). The chapter considers the potential dangers for equitable owners and purchasers, and explains the law that has been put in place to protect them.
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Clarke, Sandra, and Sarah Greer. "7. The sole owner of land." In Land Law Directions. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198809555.003.0007.

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This chapter discusses what it means to be the ‘owner’ of a property. In registered land, whoever is entered into the proprietorship register as the registered proprietor of the property is deemed to have the authority to deal with the land as an owner. The chapter discusses three alternative scenarios when the land register shows a sole registered proprietor; the first is that the registered proprietor is the sole legal and equitable owner of the land; the second is that the registered proprietor is the sole legal owner, holding the equitable title on trust for someone else; the third is that the registered proprietor is the sole legal owner, holding the equitable title on trust for him- or herself and (an)other equitable owner(s). The chapter considers the potential dangers for equitable owners and purchasers, and explains the law that has been put in place to protect them.
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Clarke, Sandra, and Sarah Greer. "7. The sole owner of land." In Land Law Directions, 193–217. Oxford University Press, 2022. http://dx.doi.org/10.1093/he/9780192856937.003.0007.

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This chapter discusses what it means to be the ‘owner’ of a property. In registered land, whoever is entered into the proprietorship register as the registered proprietor of the property is deemed to have the authority to deal with the land as an owner. The chapter discusses three alternative scenarios when the land register shows a sole registered proprietor; the first is that the registered proprietor is the sole legal and equitable owner of the land; the second is that the registered proprietor is the sole legal owner, holding the equitable title on trust for someone else; the third is that the registered proprietor is the sole legal owner, holding the equitable title on trust for themself and (an)other equitable owner(s). The chapter considers the potential dangers for equitable owners and purchasers and explains the law that has been put in place to protect them.
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Conference papers on the topic "Sole proprietorship"

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Wang, Peizhi, Xinying Liu, and Wenbo Li. "Analysis on Features and Countermeasures of Foreign-founded Enterprises' Sole Proprietorship in China." In 2008 International Symposium on Electronic Commerce and Security. IEEE, 2008. http://dx.doi.org/10.1109/isecs.2008.41.

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Joldeska, Irina, and Stevcho Mecheski. "Establishing an Annual Account for Performers of Independent Activity." In 5th International Scientific Conference 2021. University of Maribor Press, 2021. http://dx.doi.org/10.18690/978-961-286-464-4.17.

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The preparation of the Annual account is mandatory for all economic entities in the Republic of North Macedonia. Depending on the type of categorized economic entity, special forms are prepared prescribed by law, in order to summarize them in the Annual account. Performers of independent activity are economic entities that include an individual person – entrepreneur, sole proprietorship an individual person who is engaged in performing agricultural, craft activity, as well as a person who performs a service or free occupation. Accordingly, at the end of the year, it is necessary to prepare an Annual account which contains the Income and Expenses Balance, the Annual Tax Balance for determining the income tax from performing an independent activity and the Income Structure by activities. The main purpose of the paper is to reflect the legislation of a certain part of companies registered in accordance with the law in The Republic of North Macedonia for external reporting and tax purposes. Hence, as a conclusion, the practical preparation of the three forms, implemented in the Annual Account of a sole proprietorship can be seen.
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Oltra Badenes, Raul, Vicente Guerola-Navarro, and Hermenegildo Gil-Gomez. "Activity proposal for the improvement of transversal competence “Knowledge of contemporary problems” in a university subject." In INNODOCT 2020. Valencia: Editorial Universitat Politècnica de València, 2020. http://dx.doi.org/10.4995/inn2020.2020.11792.

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The sole proprietorship enterprise, in its legal form of Autonomous Worker, is one of the most frequent and important today. Both for its tax obligations, as for the specific functional and management characteristics, as well as for its relevance in the services sector, it is interesting for the students to know and to assess their details and peculiarities In the planning guide of very few subjects the special characteristics of this business model are detailed, so we think it is interesting to dedicate a practical session to know how different the management of an Autonomous Worker is from that of the rest of corporate legal forms. We sincerely believe that this practical session could improve the learning of the transversal competence “Knowledge of Contemporary Problems” by the students. We also believe that this will be a very interesting experience that will familiarize students with a business reality that they will undoubtedly find in the near future. We propose that the most appropriate format for this teaching activity is that of Active Learning, since it implies a greater active participation of students, with the expectation therefore of better learning outcomes. In this specific case, we propose that an Autonomous Worker, with some academic training in management and administration, attends to the practical session with the students of the subject, and a practical workshop is held in which simulate different aspects of working life and Business of an Autonomous Worker. The result of this activity proposal, and its greatest novelty with respect to other teaching courses, is the proposal of 7 concrete and specific blocks to work with students in "group dynamics" format, as well as the presence of an experienced external speaker with academic training enough, so that students effectively reach the development of the skill that this competence proposes. With that, students are expected to get actively involved and to learn what the professional life of this type of business model is.
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