Transition metal complexes of Co(II) and Ni(II) with azo dye 3,5-dimethyl-2-(4-nitrophenylazo)-phenol derived from 4-nitoaniline and3,5-dimethylphenol were synthesized. Characterization of these compounds has been done on the basis of elemental analysis,electronic data, FT-IR,UV-Vis and 1 HNMR, as well as magnetic susceptibility and conductivity measurements. The nature of thecomplexes formed were studies following the mole ratio and continuous variation methods, Beer ' s law obeyed over a concentrationrange (1x10 -4 - 3x10 -4 M). High molar absorbtivity of the complex solutions were observed. From the analytical data, thestoichiomerty of the complexes has been found to be 1:2 (Metal:ligand). On the basis of physicochemical data tetrahedral

The present paper sheds light on the psychological structure of  Simha Bin Zion’s A Broken Soul. After reviewing the biography of the storyteller, it is clear that the hero of the rebellious character in the story of (A Broken Soul) is the writer himself. The storyteller directly begins to depict his psychological sufferings in his childhood days. He tells a story full of sadness and refusal of the neglect he suffered in his childhood. It is obvious that the early five years of Samha bin Zion’s life is considered a period of conflict that participated in the formation of his individual identity. The story represents an outlet for a hidden secret world buried under the layers of his consciousness. It deals with

   A new  ligand  [N- (1,5- dimethyl -3- oxo- 2 – phenyl - 2 ,3 – dihydro -1H- pyrazol -4ylcarbamothioyl) acetamide] (AAD) was synthesized by reaction of acetyl isothiocyanate with 4-aminoantipyrine, The ligand was characterized by micro elemental analysis C.H.N.S., FT-IR ,UV-Vis and 1H-13CNMR spectra, some transition metals complex of this ligand were prepared and  characterized by FT-IR, UV-Vis spectra, conductivity measurements, magnetic susceptibility and atomic absorption. From the obtained results the molecular formula of all prepared complexes were [M(AAD)2(H2O)2]Cl2  (M+2 = Mn, Co, Ni, Cu, Zn, Cd and Hg),the proposed geometrical structure for all complexes were octahedral.

3-(4-hydroxyphenyl)-2-(3-(4-nitrobenzoyl) thioureido) propanoic acid (HNP) a new ligand was synthesized by reaction of Tyrosine with (4-Nitrobenzoyl isothiocyanate) by using acetone as a solvent. The prepared ligand (HNP) has been characterized by elemental analysis (CHNS), infrared (FT-IR), electronic spectral (Ultraviolet visible) and(1H,13C-Nuclear Magnetic Resonance) spectra. Some Divalent metal ion complexes of (HNP) were prepared and spectroscopic studies by Fourier transform infrared (FTIR), electronic spectral(UV-Vis), molar conductance, magnetic susceptibility and atomic absorption. The results measured showed the formula of six prepared complexes were [M (HNP)2] (M+2 = Manganese, Cobalt, Nickel, Znic, Cadmium and Mercury),from the

Complexes of Au(III) ,Pd (II) , Pt (IV ) and Rh(III) with S – propynyle -2- thiobenzimidazole (BENZA) have been prepared and characterized by IR and UV- Visible spectral methods in addition to magnetic and conductivity measurements and micro – elemental analysis (CHN).The probable structures of the new complexes have been suggested.

If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i