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 corporation is a legal entity separate from the individuals who form it. A corporation doing business under its own legal name does not need to file a fictitious DBA name registration, but corporations wishing to do business under a name other than the legal corporate name must file for a DBA.