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.
Corporations are by far the most popular form of a business entity and are unique because of the many types of corporations, such as, C-Corporations, S-Corporations, professional corporations, etc.