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The paper aims to analyse the sole trader (Rom., persoana fizica autorizata or P.F.A.) from the Romanian law perspective, by focusing on the characteristics of this legal institution, the liability for performing economic activities under this form, as well as certain implied practical and fiscal issues. The Romanian legislation has suffered serious amendments in the last period as it is the case of the Romanian Civil Code, which has been amended in year 2011. The legal provisions on the sole trader have been also subject to changes, the most recent amendments entering into force in January 2017. So, the current legal framework allows a sole trader to perform not more than five economic activities or to hire up to three people under employment contract. The new Civil Code has introduced the notion of "professional", which is seen as any person that exploits an enterprise. Although in most of the Romanian legal literature the sole trader is seen as a professional, the new legislation lays down the conditions in which any interested party may prove this capacity of the sole trader. Therefore, the opportunity of such changes may be subject to arguments. [ABSTRACT FROM AUTHOR]

This paper draws on our work as an ESP teacher with the 2nd year students from The Faculty of Economics and Business Administration at Alexandru Ioan Cuza University of Iasi, Romania and its branch in Bălți, The Republic of Moldova. Since one of the topics discussed during the English seminars is corporate social responsibility, we will present our students' perception of the matter based on the activities and exercises that were chosen to develop their active/ productive (speaking and writing) and passive/ receptive (reading and listening) skills. Thus, we will account for their views on the topic and assess them taking into account the students' two different backgrounds, the Romanian and Moldavian one. Finally, we will outline the results to several Likert-scale statements on CSR that our students were asked to provide and interpret them. [ABSTRACT FROM AUTHOR]