In this paper we present a web-based software model in which the user manages a virtual enterprise. By using the software the user experiences a number of basic economic principles such as the leverage effect, the effect of depreciation on the firm return rate and the key role of the equity base in a framework characterized by risk and uncertainty. The model has been used in an undergraduate class at the Faculty of Management Sciences at the University of Chieti - Pescara. Students have acknowledged the usefulness of this tool in order to assess the theoretical principles learned during the lectures. We then asked a different subject pool, i.e. entrepreneurs, to manage the same GUI. A comparative analysis of the results obtained in the different sessions showed that our software is a good and effective tool for learning purposes.
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