Characteristics: Advantages, Disadvantages. Tempera is typically applied onto a prepared surface. Wood panel paintings, for instance, were prepared with layers of gesso (a mixture of size and chalk) to form a smooth surface. The tempera was then applied (over a prepared drawing or sketch) and built up slowly in a series of thin, transparent layers.
Corporations are defined as entities because they have a legal identity separate from those of their owners.orporations are defined as entities because they have a legal identity separate from those of their owners.
For other uses, see company (disambiguation). A business entity is an entity that is formed and administered as per commercial law in order to engage in business activities, charitable work, or other activities allowable. Most often, business entities are formed to sell a product or a service.