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.
A legal entity that is separate and distinct from its owners. Corporations enjoy most of the rights and responsibilities that an individual possesses; that is, a corporation has the right to enter into contracts, loan and borrow money, sue and be sued, hire employees, own assets and pay taxes.