A sole proprietorship is easiest and least expensive form of business structure to set up. Most businesses start out as sole proprietorships and some move on to a more sophisticated for of business structure. A sole proprietorship is owned by one individual. The business and individual are seen as one and same in eyes of law. This means that sole proprietor owns all assets and profits that are generated by business. This also means that he or she is completely responsible for all of business's debts and responsibilities.

A sole proprietorship can do business under name of owner or it can do business using a fictitious name, such as Jay's Car Repair. This is also called "doing business as", and does not create a legal entity that is separate from business owner.

A sole proprietor typically signs contracts or checks using his or her name and will also typically have checks that are made out to business written in his or her name, even though business may be operating under a fictitious name. The reason for this is that business and owner are one and same in eyes of law.

Many sole proprietorships combine personal and business transactions, such as using same checking account for both.

The time when a website was just a simple set of HTML pages has gone by. It’s true, just five or seven years ago simple websites developed with HTML and JavaScript were usual. Nobody thought there could be another option. However, year by year, Internet becomes a place where companies can interact with their clients, can develop online showrooms and online shops, can announce latest news, and even make market researches. A new era of dynamic web development has come.

Preconditions

Dynamic web development, in other words, server-side programming, is a newest stage in development of modern websites, platforms that integrate such roles as representative, entertaining, interactive, communicative etc. When you talk about a dynamic website, you always have in mind that it is developed with J2EE, PHP, .NET, or other programming language. The cornerstone here is that website is programmed.

However, any usual WWW-user doesn’t bother himself with technologies. He really appreciate  if he can perform complicated activity or develop a complex solution with use of mouse only. Visualization that Microsoft has introduced has become an issue that average PC user would never reject.

So we have come to a contradiction. An average Internet user that would like to have a website is no longer satisfied with facilities HTML and JavaScript provide. Meanwhile, there are not so many people that would learn at least PHP in order to develop a website. Moreover, they even won’t be satisfied if someone else will make programming but site management would require programming knowledge too. So here we come to ‘visualization’.

Visualization => CMS

As an answer for requirement for visualization of whole process of web development and website maintenance, web content management systems (CMS) were developed. The cornerstone here is that with use of CMS one shouldn’t be a programmer as well to develop a dynamic website. There is a graphical shell where an average user with only a mouse and simple logic can develop a website of any complexity and enhance it with such interactive tools as forums, polls, feedback forms, automatic menus, protected areas etc. Although, some systems require to know at list basis of HTML and PHP, there is a big set of CMSs that provide a user with a perfect visualization of whole process from design development up to website maintenance.

It becomes possible because of structure of any managed with CMS website. It consists of such elements as: