Your friend likes to direct all the activities of his business. It would be best for him to create a SOLE PROPRIETORSHIP.
Putting up a business as a sole proprietor is easier compared to other forms of businesses. One just have to submit all the necessary papers and permits to start the business. Rules and laws involving sole proprietorship are less strict and preparation of financial statements and tax returns are simpler than any other form of business.
As a sole proprietor, your friend will do all the decision-making regarding the business in general and its day-to-day operations. He may hire people that will assist him in conducting his business but all major decisions will be made by him. He also controls the profits made by the business and is flexible with his time since he is the owner.
However, the downside of being a sole proprietor of a business is that all the liabilities that the business will incur will sometimes spill on one's personal finances. If the business is losing, the proprietor is the one who needs to cough up enough cash for the business to stay afloat. He can either give his personal money or ask for business loans from banks and other loan entities.
