Federer has won the most matches in Grand Slam events (307) and is the first to record 65+ wins at each Grand Slam tournament. Federer's ATP tournament records include winning a record six ATP World Tour Finals, playing in the finals at all nine ATP Masters 1000 tournaments (a record shared with Djokovic and Nadal).
Business Entity Principle. The business entity concept is an accounting principle that requires a business to be accounted for and treated as a separate entity from its owners. In other words, GAAP realizes that a business and its owner are two different things. The business is the entity that attempts to generate profits from its operations; where as, an owner is someone who attempts to generate returns on his or her investment in the business.
A business partner is a commercial entity with which another commercial entity has some form of alliance. This relationship may be a contractual, exclusive bond in which both entities commit not to ally with third parties.or example in management style, mindset, and also technology. If, for example, management style would be too different between the firms then a partnership could be problematic. Kask and Linton (2013) investigate under what conditions business mating (formation) takes place for startup firms seeking business partners.