Basra studies journal

Upon to the Importance of the narration in the modern criticism studies as significant means and the composition of both tale and novel , this research aims to study modes of tale narration in the poetry of Ahmed Muttar dividing into three important parts : Objective narration , Self narration and the interlaced narration . It is divergence proved the creativity of the real writer – referring to its impeded write – in formulating styles of narration composition .
Since narration never been achieved without main tools contribution directly in constructing narration element , this research argues the two means , the descriptive , it's role in construction and formulating the character , event and place and the dialogue detecting the themes of its personalities , its psychological feelings and premonitions represented by two main forms : the
monologue and dialog

poetry of one of the poets of basrah who lived in the second century ah she has explored bis love potry and found out that it constitutes almost half of his poetry the results the paper has arrived at show that his love poetry is of two types spiritual and erotic love poetry his spiritual love poetry is represesented in his poems about Fatima who is called dunya his erotic poetry is represented in his poems about slave giris and singers the current paper also deals with the artistic aspects of his poetry i e style image and rbythm his language is easg lt is not vague he also succeeds at showing his images lt appears that he uses most of the khalilyan meters he is skilful at using suitable rhyms

The study aimed to discover the resources and factors of environmental unknown in the environment , which have affected the organization in deterring its strategic choices . that will be done through discussion a sample of managers in the state company of electricity in Basrah . this survey contains about (48) managers . the data were gathered by using questioner has two sections. The first is a general information while the second is about the resources of the environmental unknown that repress " the government, competitors, suppliers, costumer , and financial institutions" and the strategies which used by the organizations to face the challenges such as the defenders strategy , the discoverer strategy the analyzing strategy and the acceptable strategy .
Finally the strategy got to some conclusions , such as the company of electricity tried its best to make contract with good companies to improve the electricity power , Besides it tried to get spare parts and raw material , to make the electricity goes on

This study aimed to show the extent of the commitment of companies to contribute to Iraq's application of the requirements of Accounting Standard Iraqi XIII Accounting for income tax, and determine if McCann companies adhere to international accounting standards, and local communities, including the standard in question is linked to efficient components of the work environment accounting of Iraq and its development, and of systems of accounting applied in the companies, and the laws governing the work of accounting, and preparers and users of financial statements and the issuer of accounting standards. As well as identify the most important challenges or difficulties that limit the use of the standard in question.
To achieve the objectives of the study, and testing of hypotheses, design of questionnaire was distributed to a sample of an accounting of the number of companies operating in the province of Basra and Medkekayaa, as well as a number of auditors and assessors companies in the General Commission for Taxes in the province. Collected data were analyzed using the mediated resolution descriptive statistical methods, and analytical, and using statistical analysis package (SPSS). The results of the analysis, the companies contribute to Iraq has not committed to implement the requirements of the standard local XIII Accounting for income tax, and the work environment accounting in Iraq in its present state is suitable for the application of international accounting standards, or local, including the standard in question, and that there are difficulties limit the use of the standard in question. The study concluded to provide a set of proposals.

This study aims to highlight the importance of human resources accounting (HRA), and measure the extent knowledge in the Iraqi companies about human resources accounting, furthermore it show the benefits which may be achieved in applying human resources accounting in Iraqi companies.
The inductive approach had been used throughout the theoretical part of this study in section one, which includes literature review, as well as investigate the concepts of human resource accounting, and the historical development of these concepts, and study the criteria of considering the human resources as assets, and study the difficulties of implementing human resources accounting , furthermore, studying the key objectives of implementing human resources accounting and the benefits of its implementation for investors, management, and the employees .
The researcher used the deductive approach to develop the hypotheses of the study, than, experiment the hypotheses in the method of the study part in section two, a questioner has been developed and the calculated data by the questioner will be analyze to get the results, and the results will be translated to conclusions and recommendations .

The study aims to clarify the most important components of natural and human, which is characterized by the province of Basra for the establishment of such activity and prosperity in the long term also has reference to the geographical distribution of the fish farms championships in the province and since the creation of the first farm in 1982 and so far, it is revealed through the study, said there that there are elements of nature represented lands flat and water availability in addition to the climatic conditions of appropriate elements of humanity was an abundance of manpower and government policies that encourage investment in this area also provides the market enjoyed by the province of Basra so had to take advantage of them and in a scientific systematically studied by the authorities , By the relevant authorities and the companions of the decision to reach self-sufficiency of the material for meat fish in the first stage and then the export to the rest of the governorates of Iraq, down to the markets of neighboring countries, Mttrgin for a variety of constraints faced by this activity and to develop some proposals that help one way or another in the Proposals that help one way or another in the development and continuation of such activity in the province.

That the issue of the impact of retirement in the mind of the Canadian of important issues in the study of the intellectual life of the visual in the Middle Ages, as is the combination of two-way Vkrien Basra was leading them ,namely the doctrine of retirement and philosophy as well as the relationship between the mind as a source of knowledge for both Alatjahien .
And although this subject has been studied previously titled philosophy of God when the Canadian there is no problem in his other hand and in total , simple and brief , any of the terms of the subject and Titles and sources , and to identify thw extent of Alotralve left thought Alaatzala on the character of the Canadian intellectual , scientific , especially that He lived most recent ideological confict between the intwllectual currents varied , and the Titles which were discussed in this topic are intellectual environment in which he lived Canadian reconcile religion and chilosopny , the subject of the divine attributes, interpreted philosophical verses of the Koran, the evidence submitted by the proof of the existence of God Almighty , the `uestion of a world the subiect of causality (attic) in the presence of the world , and position of the Canadian from the fact of revelation and prophecy.

The aim of the present research io a set of objectives include evaluating the mathematics curriculum in mathematics departments in the faculties of Science in Iraq universities and determine the significance of the differences in the evaluation Process depending on a set of variables associated with research present the most important of gender, geographical location and areas of the tool, which requires the building of a tool for the calendar as one of the main goals of the research current .
Has been determined by a sample of current researgh lectural of male and female and mathematics section of math in science faculties at Iraqi universities for the academic year 2009-2010 .
The reeserarcher also defines some terms that link to a study in theory and in practice, which is all of calendar , curriculum, mathematics, science faculties, calendar Mathematics.
As the researcher pbtroduced the theoretical to the variables of current research through literature review, research and theoretical studies and academic field in this direction for the purpose of identifying and broadening the scope of the researcher duing the briefing on this wide range of concepts, ideas and trsck the theoy associated with the variables research as well as review some of the previous studies and discuss relvant the cubject of current research . The researcher has to prepare the search tool the current through the questionnaire pilot and find the statistical characteristics of sports has represented both the validity and reliability and power discriminatory to paragraphs and within the fields, and more specifically the use of more kind of honesty to the tool to make sure the potential applied to the sample of the study appear in final form with the use of statistical methods for to achieve the basic objectives of the research .
In light of the statistical analysis of data research , the research came to the set of results the most important is the existence of differences among members of the study sample to evaluate the mathematics curriculum, but the positive trend in favor of the sample, in addition to lack of statistically significant differences between members of the study due to the variable of gender, geographical location using the test educational Administration , and the absence of statistically significant differences in the level and areas of the tool about acalendar according to the variariables of gebder, geographical location and areas of the tool by using analysis of variance of the first class .
The researcher recommended a set of recommendations and proposals thah can be of help to decisiob–makers in the educational and scientific institutions of education and higher education .

In this research, study the effect of the internal reflectors ( mirror and thermal aluminum ) and external reflector on the solar water heater efficiency . we found this experimental study that the efficiency without any improvement is (25%), and increase to (68.6%), by using internal reflector and (40%) by using external reflector.