The Basrah & Arabic gulf centre in Basrah university issues a magazine ( Gulfing Economic) No.45 .This Magazine printed by Dar Alkutud dept. for printing & publishing .This magazine 250 pages , includes a collection of researches consider economic, administrative and accountancy affairs in arabic island , the aim of this magazine is to give a scietific, and academy binifit for the reader and specialist . Its editor is Dr.Prof.Basheer.H.Altaai.