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.
This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig
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