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.
View Full Document. ï· Separate entity principle: a corporation is a separate person from the investors (investor shareholders), because so, the investors are not responsible for the actions of the corporation, gives limited liability to the shareholders. The investors can't be sued for the entity of the corporation.