There is a fact we have to admit here, first, that is art innovation, since
its early beginnings, is mostly a male product, and causing to stir interest and
attention, if it was a female one. Psychiatrist and sociologists could give us a
convincing answer or a logical explanation for that. What is really important
here is how the male artist could review his vision to woman, what was the
impact of all these ideas and desires towards each other in their artistic
products? Did he reflect the real role played by the woman in pushing the
artist towards specific ways? Did it related to the struggle for immortality? In
searching for motherhood and life eternity and the partner to find the way to
life. We, often, find artworks showing great interest in woman to the extent
that she became a case or may be an aim that most of his works consist
whether the artwork discuss a humane issue or reviewing the beauty of
humane figure.
Jawad Salim's works were the fertile soil to study that if we simply
reviewed some of them. Picasso, as well, was not far from that if we
acknowledged that only few of his works lacked the presence of woman. For
all of the above mentioned, lie the true objectives of this research to unveil
the nature of the humane and intellectual contents related to woman in Jawad and Picasso's paintings, their importance and role, their similarity and
differences throughout their art career.
The main results the researcher reached is that:
1- During his blue and pink period, Picasso took the woman as a humane
symbol reflecting the Spanish reality; he shouldered the responsibility
of representing the sad nation (Pain-isolation-poverty- subjugation).
2- Jawad Salim attacked in his works the oriental social traditions that
dealt with woman during the 40s, which was a reflection of his
personal sufferings in his early life and the contradictory he lived
between Paris and Baghdad.
3- Follwing the inspiring Lorna (Jawad's wife), he switched to defend
the human woman (mother-sister-friend-wife) in her tragedy and
political and social struggle side by side with the man, that was
clearly shown in what we so-called (freedom period) at the end of 50s
which preceded his early death.
4- During his Cubism and after that, Picasso resorted to oddity –the
primitive arts- in achieving innovative amazement. The lot of
familiarity and satisfaction exist inside him, prompted him to look for
the new, as if it is a reflection to his relation with woman.
Abstract:
The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi
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The Study aims to show the role of Flexible Budget in planning and control The Factory over head.
The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.
The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.
The tax exemption, whether wholly or partially, and for an unlimited duration of the investment or for a limited period of few years, is one of the encouraging things to the flow of foreign capital. And if necessary, impose tax on the profits of the invested capital, the promotion requires that not be discriminatory taxes or payments in the amount of money with the need to avoid double taxation. The tax exemption is granted by the government and the feature according to the law of a natural person or legal entity seeking from the government purports to achieve a set of political goals, economic and social development. The reduction of taxes or grants partial exemption is one of the factors that encourage attract of direct foreign i
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