• Saudi jewellery designer Laila El Mehelmy helped create the OoOoooOoooOh la l'ice necklace with Paris design studio Golem. All photos: Golem Studio
    Saudi jewellery designer Laila El Mehelmy helped create the OoOoooOoooOh la l'ice necklace with Paris design studio Golem. All photos: Golem Studio
  • The idea is that when worn, body heat will melt the ice in 30 minutes, thus highlighting the fragility of the natural ecosystem, but also cooling the wearer down.
    The idea is that when worn, body heat will melt the ice in 30 minutes, thus highlighting the fragility of the natural ecosystem, but also cooling the wearer down.
  • The necklace can be endlessly refrozen without damaging the silver beads.
    The necklace can be endlessly refrozen without damaging the silver beads.
  • Each necklace comes with a custom-made silicone ice tray.
    Each necklace comes with a custom-made silicone ice tray.
  • It was created to highlight the scarcity of water in the world today.
    It was created to highlight the scarcity of water in the world today.

Saudi designer Laila El Mehelmy helps create an ice necklace that melts in 30 minutes


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  • Arabic

Saudi jewellery designer Laila El Mehelmy has helped create an intriguing necklace to highlight the value of water in the climate crisis.

Called the OoOoooOoooOh la l'ice necklace, it is made from a string of silver beads encased in seven ice cubes. When worn against the skin, the ice melts after 30 minutes.

It was created with the Parisian design studio Golem and is the brainchild of founder Ariel Claudet, who came up with the idea after watching clubgoers in Berlin trying to cool off by rubbing ice cubes on their skin.

"At a time when water sources are being privatised and water scarcity is striking all countries across the globe, water is turning from an overlooked commodity into one of the most sought-after luxury goods," Claudet told design publication Dezeen.

Designed to melt, the necklace has seven ice cubes. Photo: Golem Studio
Designed to melt, the necklace has seven ice cubes. Photo: Golem Studio

For the project, Claudet asked Jeddah-born designer El Mehelmy, who works from Amsterdam, to create a string of silver beads that could have water frozen onto them, likening the value of water to precious gemstones.

The result is a necklace of polished silver beads, with seven larger beads, to show where the ice cubes should sit.

The idea is that when worn, body heat will melt the ice, thus highlighting the fragility of the natural ecosystem, but also cooling down the wearer.

"This process induced by the heat from the wearer's body reflects the human impact on natural cycles," Claudet explained. "It shows how humankind acts as a catalyst to natural processes and dangerously accelerates global warming and desertification."

Sold with a custom-made silicone ice tray, the necklace can be refrozen endlessly, without damaging the beads.

While it's meant to be worn encased in ice, it's also a beautiful piece in its own right, said Claudet.

“When not iced, oooOoooOoooh la l’ice can be worn as a silver beaded necklace, or doubled as a choker.”

Huge 170-carat pink diamond discovered in Angola could be largest found in 300 years — in pictures

  • A 170 carat pink diamond - nicknamed The Lulo Rose – has been mined in north-eastern Angola. AFP
    A 170 carat pink diamond - nicknamed The Lulo Rose – has been mined in north-eastern Angola. AFP
  • The gemstone was unearthed at the Lulo mine in Angola's diamond-rich region. AFP
    The gemstone was unearthed at the Lulo mine in Angola's diamond-rich region. AFP
  • A Sotheby's employee shows The Pink Star diamond weighing 59.6 carats, the most valuable diamond ever to be sold at auction. AP
    A Sotheby's employee shows The Pink Star diamond weighing 59.6 carats, the most valuable diamond ever to be sold at auction. AP
  • The Pink Star was sold in Hong Kong in 2017 for $71.2 million. AFP
    The Pink Star was sold in Hong Kong in 2017 for $71.2 million. AFP
  • An estimated 7-carat diamond was found in March 2013 near an undisclosed Angolan village not far from the Congolese border. Getty
    An estimated 7-carat diamond was found in March 2013 near an undisclosed Angolan village not far from the Congolese border. Getty
  • Miner carries bags filled with excess earth in 2013 to expose the diamond-rich layers near the undisclosed village in Angola. Getty
    Miner carries bags filled with excess earth in 2013 to expose the diamond-rich layers near the undisclosed village in Angola. Getty
  • Miners toiled at the Angolan site around the clock in March 2013, in a bid to unearth valuable diamonds. Getty
    Miners toiled at the Angolan site around the clock in March 2013, in a bid to unearth valuable diamonds. Getty
Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

Dolittle

Director: Stephen Gaghan

Stars: Robert Downey Jr, Michael Sheen

One-and-a-half out of five stars

 

 

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

UAE currency: the story behind the money in your pockets
%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Itcan profile

Founders: Mansour Althani and Abdullah Althani

Based: Business Bay, with offices in Saudi Arabia, Egypt and India

Sector: Technology, digital marketing and e-commerce

Size: 70 employees 

Revenue: On track to make Dh100 million in revenue this year since its 2015 launch

Funding: Self-funded to date

 

FINAL SCORES

Fujairah 130 for 8 in 20 overs

(Sandy Sandeep 29, Hamdan Tahir 26 no, Umair Ali 2-15)

Sharjah 131 for 8 in 19.3 overs

(Kashif Daud 51, Umair Ali 20, Rohan Mustafa 2-17, Sabir Rao 2-26)

What%20is%20Dungeons%20%26%20Dragons%3F%20
%3Cp%3EDungeons%20%26amp%3B%20Dragons%20began%20as%20an%20interactive%20game%20which%20would%20be%20set%20up%20on%20a%20table%20in%201974.%20One%20player%20takes%20on%20the%20role%20of%20dungeon%20master%2C%20who%20directs%20the%20game%2C%20while%20the%20other%20players%20each%20portray%20a%20character%2C%20determining%20its%20species%2C%20occupation%20and%20moral%20and%20ethical%20outlook.%20They%20can%20choose%20the%20character%E2%80%99s%20abilities%2C%20such%20as%20strength%2C%20constitution%2C%20dexterity%2C%20intelligence%2C%20wisdom%20and%20charisma.%20In%20layman%E2%80%99s%20terms%2C%20the%20winner%20is%20the%20one%20who%20amasses%20the%20highest%20score.%3C%2Fp%3E%0A
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The five new places of worship

Church of South Indian Parish

St Andrew's Church Mussaffah branch

St Andrew's Church Al Ain branch

St John's Baptist Church, Ruwais

Church of the Virgin Mary and St Paul the Apostle, Ruwais

 

A%20QUIET%20PLACE
%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Lupita%20Nyong'o%2C%20Joseph%20Quinn%2C%20Djimon%20Hounsou%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EMichael%20Sarnoski%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
The Details

Kabir Singh

Produced by: Cinestaan Studios, T-Series

Directed by: Sandeep Reddy Vanga

Starring: Shahid Kapoor, Kiara Advani, Suresh Oberoi, Soham Majumdar, Arjun Pahwa

Rating: 2.5/5 

How to report a beggar

Abu Dhabi – Call 999 or 8002626 (Aman Service)

Dubai – Call 800243

Sharjah – Call 065632222

Ras Al Khaimah - Call 072053372

Ajman – Call 067401616

Umm Al Quwain – Call 999

Fujairah - Call 092051100 or 092224411

The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

RESULT

Chelsea 2

Willian 13'

Ross Barkley 64'

Liverpool 0

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

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Global state-owned investor ranking by size

1.

United States

2.

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3.

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4.

Japan

5

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Updated: August 21, 2022, 10:29 AM