Scotland's First Minister and leader of the Scottish National Party Nicola Sturgeon plays with children as she campaigns ahead of the upcoming Scottish Parliament election in Insch, Scotland, April 29. Reuters
Scotland's First Minister and leader of the Scottish National Party Nicola Sturgeon plays with children as she campaigns ahead of the upcoming Scottish Parliament election in Insch, Scotland, April 29. Reuters
Scotland's First Minister and leader of the Scottish National Party Nicola Sturgeon plays with children as she campaigns ahead of the upcoming Scottish Parliament election in Insch, Scotland, April 29. Reuters
Scotland's First Minister and leader of the Scottish National Party Nicola Sturgeon plays with children as she campaigns ahead of the upcoming Scottish Parliament election in Insch, Scotland, April 29

Children must flourish. Here's what we can do to help


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"Mtoto" means child in Swahili. It's also the nickname scientists have given to a set of human remains recently unearthed at a Stone Age site in Kenya. Mtoto was approximately three years old – a toddler – when he or she was laid to rest around 80,000 years ago. As reported earlier this month in the journal Nature, this is the oldest known burial of human remains in Africa. For me, however, the most awe-inspiring aspect of the discovery is that Mtoto was buried with so much care and tenderness, one might even say love. The archaeological evidence suggests the child was gently placed in the earth, wrapped in a shroud, head resting on a pillow. I wonder if cavemen cried?

According to some estimates, child mortality in the Stone Age might have been as high as 40 per cent. From our earliest ancestors through to the information age, nothing wrenches our heartstrings like child-sized shrouds and coffins. Death is inevitable, but the demise of a child is one of the hardest things we might ever need to accept.

Today, thankfully, child mortality is the lowest it has ever been. It is likely to decrease yet more. Globally, over the past three decades, the number of children dying before their fifth birthday has more than halved, from 12.6 million in 1990 to 5.2 million in 2019. Our progress in child health has been astounding, with mortality rates now as low as 0.2 per cent in some affluent nations. This is undoubtedly a great accomplishment, if somewhat unevenly distributed. But we have not made such correspondingly great strides in the mental health of young people. In some nations the rate of mental health problems among children even appears to have increased.

Child mortality is at its lowest. But we need to look at mental health as disorders often start before age 14

On 5 November, 2019, just before Covid-19 hit, the United Nations issued a press release entitled Increase in child and adolescent mental disorders spurs new push for action by Unicef and WHO. In it, Unicef Executive Director, Henrietta Fore, suggested that: "This looming crisis has no borders or boundaries. With half of mental disorders starting before age 14, we need urgent and innovative strategies to prevent, detect and, if needed, treat them at an early age." The Covid-19 pandemic has intersected with, and in many cases worsened, what was already an emerging problem.

In the UK, for example, referrals for eating disorders among children reached an all-time high during the last quarter of 2020, according to data from the country's National Health Service. The 2020 rate was almost double that for the same period in 2019,with a 20 per cent increase in the most severe cases, that is, those requiring hospitalisation.

  • A boy riding a merry-go-round horse at a playground in Bucharest, Romania, May 15. EPA
    A boy riding a merry-go-round horse at a playground in Bucharest, Romania, May 15. EPA
  • Children playing cricket in parking lots in the Bur Dubai neighbourhood of Dubai on April 5. Pawan Singh/The National
    Children playing cricket in parking lots in the Bur Dubai neighbourhood of Dubai on April 5. Pawan Singh/The National
  • 10 year-old Anya Southall handles a chameleon as Britain's Catherine, Duchess of Cambridge looks on during a visit at HugglePets in the Community to mark mental health awareness week in Wolverhampton, Britain May 13. Reuters
    10 year-old Anya Southall handles a chameleon as Britain's Catherine, Duchess of Cambridge looks on during a visit at HugglePets in the Community to mark mental health awareness week in Wolverhampton, Britain May 13. Reuters
  • Children wait for their dad during the elections for governors, mayors, councillors and constitutional assembly members to draft a new constitution to replace Chile's charter, in Santiago, Chile, May 15. Reuters
    Children wait for their dad during the elections for governors, mayors, councillors and constitutional assembly members to draft a new constitution to replace Chile's charter, in Santiago, Chile, May 15. Reuters
  • A girl finds her way to school on an early morning in Kibera Slums, Nairobi, Kenya, October 1, 2019. Getty
    A girl finds her way to school on an early morning in Kibera Slums, Nairobi, Kenya, October 1, 2019. Getty
  • A man helps a child wear his shoes after Eid prayers in Dhaka, Bangladesh. Reuters
    A man helps a child wear his shoes after Eid prayers in Dhaka, Bangladesh. Reuters
  • Scotland's First Minister and leader of the Scottish National Party, Nicola Sturgeon plays with children as she campaigns ahead of the upcoming Scottish Parliament election in Insch, Scotland, Britain, April 29. Reuters
    Scotland's First Minister and leader of the Scottish National Party, Nicola Sturgeon plays with children as she campaigns ahead of the upcoming Scottish Parliament election in Insch, Scotland, Britain, April 29. Reuters
  • A group of families from the UAE are transforming a community school in Zanzibar. The project enabled orphaned children to go to school. More here: https://bit.ly/3fiYN3G. Courtesy: Fathers And Kids Camping
    A group of families from the UAE are transforming a community school in Zanzibar. The project enabled orphaned children to go to school. More here: https://bit.ly/3fiYN3G. Courtesy: Fathers And Kids Camping
  • Fathers And Kids Camping volunteered to help the charity Mothers Without Borders to extend Carol Zulu Primary School. Courtesy: Fathers And Kids Camping
    Fathers And Kids Camping volunteered to help the charity Mothers Without Borders to extend Carol Zulu Primary School. Courtesy: Fathers And Kids Camping

Similarly, according to figures reported by Japan's education ministry, the number of child suicides in 2020 was the highest since records began in 1980. Suicide is now the leading cause of death for Japanese children between the ages 10-14. Across various nations, similar trends and problems have been reported for childhood depression, anxiety and attention-deficit hyperactivity disorder. It is rare to find any reports that mention decreasing rates of psychiatric morbidity among children.

We have reached a pivotal moment in human history where the mental health of our young people must become a public policy priority. Children's emotional well-being must take front and centre, from child protective services through to education, health and the environment.

Our schools should not be considered "outstanding" if they cannot demonstrate how they effectively safeguard and promote students' emotional well-being. Healthcare systems should not be considered "world-class" if there isn't adequate provision for specialist child and adolescent mental health services. Our cities should not be considered "smart" if they cannot connect children with nature, biodiversity and opportunities for physical activity. Before there is well-being, there is well-becoming: a safe place that is created by a loving society, where children flourish.

The UAE has made great progress towards promoting the emotional well-being of children. The list of initiatives is long, from introducing more robust child-protection laws to establishing the Early Childhood Authority and launching the World Early Development movement. This work is ongoing, pursuing the path of continuous systemic improvement. How could it be otherwise? Can our children ever be too emotionally well?

This work is motivated by the same force that 80,000 years ago moved someone enough to shroud Mtoto and rest the child's head on a pillow, before saying their final goodbye. The emotional well-being of children begins and ends with love.

Justin Thomas is a professor of psychology at Zayed University and a columnist for The National

Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
MIDWAY

Produced: Lionsgate Films, Shanghai Ryui Entertainment, Street Light Entertainment
Directed: Roland Emmerich
Cast: Ed Skrein, Woody Harrelson, Dennis Quaid, Aaron Eckhart, Luke Evans, Nick Jonas, Mandy Moore, Darren Criss
Rating: 3.5/5 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

Juliot Vinolia’s checklist for adopting alternate-day fasting

-      Don’t do it more than once in three days

-      Don’t go under 700 calories on fasting days

-      Ensure there is sufficient water intake, as the body can go in dehydration mode

-      Ensure there is enough roughage (fibre) in the food on fasting days as well

-      Do not binge on processed or fatty foods on non-fasting days

-      Complement fasting with plant-based foods, fruits, vegetables, seafood. Cut out processed meats and processed carbohydrates

-      Manage your sleep

-      People with existing gastric or mental health issues should avoid fasting

-      Do not fast for prolonged periods without supervision by a qualified expert

FIXTURES

Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan

The top two teams qualify for the World Cup

Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.

Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff

The%20stats%20and%20facts
%3Cp%3E1.9%20million%20women%20are%20at%20risk%20of%20developing%20cervical%20cancer%20in%20the%20UAE%3C%2Fp%3E%0A%3Cp%3E80%25%20of%20people%2C%20females%20and%20males%2C%20will%20get%20human%20papillomavirus%20(HPV)%20once%20in%20their%20lifetime%3C%2Fp%3E%0A%3Cp%3EOut%20of%20more%20than%20100%20types%20of%20HPV%2C%2014%20strains%20are%20cancer-causing%3C%2Fp%3E%0A%3Cp%3E99.9%25%20of%20cervical%20cancers%20are%20caused%20by%20the%20virus%3C%2Fp%3E%0A%3Cp%3EA%20five-year%20survival%20rate%20of%20close%20to%2096%25%20can%20be%20achieved%20with%20regular%20screenings%20for%20cervical%20cancer%20detection%3C%2Fp%3E%0A%3Cp%3EWomen%20aged%2025%20to%2029%20should%20get%20a%20Pap%20smear%20every%20three%20years%3C%2Fp%3E%0A%3Cp%3EWomen%20aged%2030%20to%2065%20should%20do%20a%20Pap%20smear%20and%20HPV%20test%20every%20five%20years%3C%2Fp%3E%0A%3Cp%3EChildren%20aged%2013%20and%20above%20should%20get%20the%20HPV%20vaccine%3C%2Fp%3E%0A
Easter%20Sunday
%3Cp%3EDirector%3A%20Jay%20Chandrasekhar%3Cbr%3EStars%3A%20Jo%20Koy%2C%20Tia%20Carrere%2C%20Brandon%20Wardell%2C%20Lydia%20Gaston%3Cbr%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
BULKWHIZ PROFILE

Date started: February 2017

Founders: Amira Rashad (CEO), Yusuf Saber (CTO), Mahmoud Sayedahmed (adviser), Reda Bouraoui (adviser)

Based: Dubai, UAE

Sector: E-commerce 

Size: 50 employees

Funding: approximately $6m

Investors: Beco Capital, Enabling Future and Wain in the UAE; China's MSA Capital; 500 Startups; Faith Capital and Savour Ventures in Kuwait

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

SRI LANKS ODI SQUAD

Perera (capt), Mendis, Gunathilaka, de Silva, Nissanka, Shanaka, Bandara, Hasaranga, Udana, Dananjaya, Dickwella, Chameera, Mendis, Fernando, Sandakan, Karunaratne, Fernando, Fernando.

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Credits

Produced by: Colour Yellow Productions and Eros Now
Director: Mudassar Aziz
Cast: Sonakshi Sinha, Jimmy Sheirgill, Jassi Gill, Piyush Mishra, Diana Penty, Aparshakti Khurrana
Star rating: 2.5/5

Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket
Best Foreign Language Film nominees

Capernaum (Lebanon)

Cold War (Poland)

Never Look Away (Germany)

Roma (Mexico)

Shoplifters (Japan)