In late 2023, Canadian singer Grimes – the ex-partner of Elon Musk, with whom she has three children – released an interactive artificial intelligence toy called Grok.
The plush toy uses AI chatbot technology to process information to communicate and is marketed as an alternative to screen time by encouraging little ones to interact with a toy that remembers their names and facts about them, as well as join in conversations.
“Personalised AI toys offer some interesting benefits for children’s play experiences,” says Sarah Maamari, child and adolescent psychologist at Sage Clinics. “By remembering details about the child and responding in unique ways, these toys can keep children engaged for longer periods, providing a more interactive experience that adapts to their individual interests and developmental needs.”
However, Grok isn’t the only chatbot on the market. The Moxie AI Companion lists interactive play-based learning, emotional support and social skills development among its benefits, while the Miko Robot says it “sparks curiosity and Steam learning, enhancing cognitive and analytical skills through interactive play".
“AI toys that talk back and remember details about a child can foster a sense of companionship and validation,” says Raneem Nageeb, a psychologist at Thrive Wellbeing Centre. "They also encourage imaginative play and verbal communication.
“However, fully relying on such toys for social interaction can hinder the child’s social skills as authentic human interaction is irreplaceable. Human interaction is open-ended rather than scripted and if a child becomes too attached, the toy may prevent them from forming healthy relationships with peers, as the one with the AI is instead prioritised.”
How AI is shaping the toy industry
Toys that communicate with the user have been around for a while. The electronic memory game Simon, in which players have to remember and repeat the sequence in which four coloured pads light up, was one of the top-selling toys for Christmas 1978.
“AI is being increasingly integrated into children’s entertainment to create engaging, personalised and interactive experiences,” says NYU Abu Dhabi professor Hanan Salam, who is also the co-founder of Women in AI and director of the Social Machines and RoboTics Lab at the university.
“For example, we can now find applications that offer interactive and adaptive storytelling. In such apps, AI tailors stories based on children’s choices, interests or age creating a personalised narrative experience.”
Simon was preceded by games such as Geniac released in 1955, which could play noughts and crosses, and 1963’s Digi-Comp I, both of which utilised microcomputer technology to create basic interaction.
“Another way by which AI is currently being used to shape children’s entertainment is by making education more entertaining by incorporating things like gamified learning,” says Salam. “For example, platforms like Khan Academy Kids use AI to adapt educational content to individual learning paces, offering customised quizzes, games and activities. There are also tools like Duolingo Kids, an AI-driven language tool which uses AI to adjust difficulty levels and suggest content based on kid’s progress.”
Privacy issues and parental concerns
Any new technology that centres on or appeals to children is certain to be met with concern by parents who are already bombarded by the dangers of too much screen time and unsupervised internet access.
“Personalisation raises concerns about privacy such as data collection and how children's information is stored, used or shared, as well as over-dependence on technology and screen time, which are critical considerations for parents and developers,” says Salam. “For instance, children might become overly reliant on personalised AI systems, reducing their ability to engage with non-digital forms of play or learning and reduced interaction with real-world peers or mentors.”
She adds: “Another aspect to look out for is the limited exposure to new ideas where over-personalisation could be counterproductive and limit the kid’s exposure to unfamiliar topics or ideas.”
A 2023 report by the US Public Interest Research Groupy, titled Trouble in Toyland, shared a list of functions parents should be aware of when it comes to AI toys. Cameras, microphones, sensors, location sharing and chat functions were all named as aspects that parents should take into consideration. The report also stated that AI-enabled toys could potentially gather and share information and may collect and store data about children that could be transmitted to external company servers.
“While children are natural adaptors to new technology due to their neural plasticity, parental guidance is crucial in shaping how they interact with technology,” says Nageeb.
“Children can quickly learn how to navigate AI-driven tools and devices. Parents can help their children adapt to the prevalence of AI by setting healthy boundaries to foster a balanced approach. This can be done by limiting screen time and incorporating sensory breaks to support healthier brain development and emotional resilience.”
Navigating and getting the most out of AI toys
With AI still very much in its headline-making phase, it would be easy for parents to think the technology is taking over their children’s toybox, which is not necessarily the case.
Natasha Crookes, director general of the UK-based Toy Retailers Association, tells The National: “AI toys are not an important segment of the toys market currently. We just launched the Dream Toys for Christmas and didn’t have any AI toys on the list.”
Experts have agreed, however, that the interactions AI toys can provide can be beneficial to children with parental supervision and guidance.
“This tailored approach could enhance learning, as the toy can adjust to the child’s pace, help build specific skills and reinforce interests or hobbies,” says Maamari. “Additionally, interactive AI toys may support social learning by mimicking conversational patterns, giving children opportunities to practice language, empathy and conversational turn-taking.”
Children who struggle with social skills may also benefit from having toy robots to practice interactions with and those for whom traditional educational methods require certain adaptations.
“In terms of education, personalisation offers great support for individual learning styles with adaptive educational platforms that can provide content tailored to a child’s pace, strengths and challenges, helping them grasp concepts more effectively,” says Salam. “Children with specific learning needs or disabilities can also benefit from personalised support and encouragement.”
Parents play an essential role in teaching their children healthy boundaries, which includes setting limits on screen time, encouraging tech breaks and balancing digital activities with hands-on play, outdoor time and social interaction.
Maamari adds: “Being knowledgeable about the technology in their children’s lives allows parents to set boundaries more confidently and to better understand the content their children are exposed to.”
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The EU imports 90 per cent of the natural gas used to generate electricity, heat homes and supply industry, with Russia supplying almost 40 per cent of EU gas and a quarter of its oil.
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- Technology expert in robotics and automation: Dh20,000 to Dh40,000
- Energy engineer: Dh25,000 to Dh30,000
- Production engineer: Dh30,000 to Dh40,000
- Data-driven supply chain management professional: Dh30,000 to Dh50,000
- HR leader: Dh40,000 to Dh60,000
- Engineering leader: Dh30,000 to Dh55,000
- Project manager: Dh55,000 to Dh65,000
- Senior reservoir engineer: Dh40,000 to Dh55,000
- Senior drilling engineer: Dh38,000 to Dh46,000
- Senior process engineer: Dh28,000 to Dh38,000
- Senior maintenance engineer: Dh22,000 to Dh34,000
- Field engineer: Dh6,500 to Dh7,500
- Field supervisor: Dh9,000 to Dh12,000
- Field operator: Dh5,000 to Dh7,000
UAE SQUAD
Khalid Essa (Al Ain), Ali Khaseif (Al Jazira), Adel Al Hosani (Sharjah), Mahmoud Khamis (Al Nasr), Yousef Jaber (Shabab Al Ahli Dubai), Khalifa Al Hammadi (Jazira), Salem Rashid (Jazira), Shaheen Abdelrahman (Sharjah), Faris Juma (Al Wahda), Mohammed Shaker (Al Ain), Mohammed Barghash (Wahda), Abdulaziz Haikal (Shabab Al Ahli), Ahmed Barman (Al Ain), Khamis Esmail (Wahda), Khaled Bawazir (Sharjah), Majed Surour (Sharjah), Abdullah Ramadan (Jazira), Mohammed Al Attas (Jazira), Fabio De Lima (Al Wasl), Bandar Al Ahbabi (Al Ain), Khalfan Mubarak (Jazira), Habib Fardan (Nasr), Khalil Ibrahim (Wahda), Ali Mabkhout (Jazira), Ali Saleh (Wasl), Caio (Al Ain), Sebastian Tagliabue (Nasr).
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The National Archives, Abu Dhabi
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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
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10. Substance and CbC reporting focus
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Stage result
1. Pascal Ackermann (GER) Bora-Hansgrohe, in 3:29.09
2. Caleb Ewan (AUS) Lotto-Soudal
3. Rudy Barbier (FRA) Israel Start-Up Nation
4. Dylan Groenewegen (NED) Jumbo-Visma
5. Luka Mezgec (SLO) Mitchelton-Scott
6. Alberto Dainese (ITA) Sunweb
7. Jakub Mareczko (ITA) CCC
8. Max Walscheid (GER) NTT
9. José Rojas (ESP) Movistar
10. Andrea Vendrame (ITA) Ag2r La Mondiale, all at same time
SERIE A FIXTURES
Friday Sassuolo v Torino (Kick-off 10.45pm UAE)
Saturday Atalanta v Sampdoria (5pm),
Genoa v Inter Milan (8pm),
Lazio v Bologna (10.45pm)
Sunday Cagliari v Crotone (3.30pm)
Benevento v Napoli (6pm)
Parma v Spezia (6pm)
Fiorentina v Udinese (9pm)
Juventus v Hellas Verona (11.45pm)
Monday AC Milan v AS Roma (11.45pm)
Other workplace saving schemes
- The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
- Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
- National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
- In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
- Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
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Roll of honour 2019-2020
Dubai Rugby Sevens
Winners: Dubai Hurricanes
Runners up: Bahrain
West Asia Premiership
Winners: Bahrain
Runners up: UAE Premiership
UAE Premiership
}Winners: Dubai Exiles
Runners up: Dubai Hurricanes
UAE Division One
Winners: Abu Dhabi Saracens
Runners up: Dubai Hurricanes II
UAE Division Two
Winners: Barrelhouse
Runners up: RAK Rugby
SERIE A FIXTURES
All times UAE ( 4 GMT)
Saturday
Roma v Udinese (5pm)
SPAL v Napoli (8pm)
Juventus v Torino (10.45pm)
Sunday
Sampdoria v AC Milan (2.30pm)
Inter Milan v Genoa (5pm)
Crotone v Benevento (5pm)
Verona v Lazio (5pm)
Cagliari v Chievo (5pm)
Sassuolo v Bologna (8pm)
Fiorentina v Atalanta (10.45pm)
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