Signing on as a back-up quarterback in the NFL means being ready for anything.
Or, perhaps, nothing at all.
Some back-ups spend an entire season on the sidelines, never taking a meaningful snap.
Others inherit the weight of a franchise’s hopes.
Back-ups who play and do well, like Matt Hasselbeck of the Indianapolis Colts, are feted as saviours.
Back-ups who play and fail, like Brandon Weeden of the Dallas Cowboys, may find themselves quickly out of work.
Heading into the final month, much of this NFL season has been about those second-stringers who never knew what to expect.
“You have to embrace the craziness of it,” Matt Cassel of the Cowboys told the Associated Press.
The “craziness” unfolded in a big way this fall when four of the league’s elite quarterbacks – Andrew Luck, Tony Romo, Peyton Manning and Ben Roethlisberger – were injured.
Those bad breaks have turned out well, so far, for Luck’s Colts and Manning’s Denver Broncos.
Romo’s injury has been awful for the Dallas Cowboys.
As for Roethlisberger’s Pittsburgh Steelers, it is hard to tell just yet.
The Steelers went 2-3 with Michael Vick and Landry Jones starting in Big Ben’s place.
Pittsburgh now stand on the cusp of play-off contention at 6-5 with Roethlisberger ready to play today against the 6-5 Colts, who will have Hasselbeck still running the show in Luck’s place.
For the 40-year-old Hasselbeck, a veteran of four NFL teams, it has been a heroic effort. Luck has been in and out of service, winning just two of seven games as the starter.
Hasselbeck is 4-0 as the starter, which he told Triblive.com has been a pleasant surprise.
“Probably, people thought that would be unlikely, myself included,” said Hasselbeck, who in his younger days led the Seattle Seahawks to a Super Bowl.
“You have to prove you can still do things, and play well and play a young man’s game.”
Hasselbeck has completed 65 per cent of his passes with seven touchdowns and two interceptions.
“Obviously, at his age, being 4-0 as a back-up quarterback, it’s great for us,” Colts coach Chuck Pagano said. “We’re very, very fortunate and I just hope he keeps it going.”
Denver played most their season behind an obviously hobbled Manning.
Understudy Brock Osweiler, in his fourth year and totally untested in a serious situation, took over two weeks ago and won on the road against the Chicago Bears and then at home against New England, ending the Patriots unbeaten season.
At this point, there is no rush to get Manning back in the huddle.
Dallas had the opposite experience, starting 2-0 but losing Romo to a broken collarbone.
Back-up Weeden went 0-3.
Cassel, who began the year as the Buffalo Bills back-up, was acquired in a trade after Romo was injured.
After three weeks watching Weeden fall short, Cassel took over and went 0-4 before Romo returned – only to re-fracture his collarbone.
Weeden, meanwhile, had been released.
Cassel will run the attack for the 3-8 Cowboys the rest of the way, for what it’s worth.
Cowboys coach Jason Garrett said he was hopeful Cassel was warming to the job, after a tough introduction.
“There’s so many nuances and details of playing that position, and understanding the system and understanding the guys you are playing with,” Garrett said regarding the demands on a fill-in quarterback.
Ready or not, the world will find out if you are soon enough.
WHEN IS A CATCH NOT A CATCH? EVEN VIDEO REPLAY CANNOT SAY AT TIMES
The more the NFL has employed replay video to help officials determine whether a catch was really a catch, the more this became apparent: Sometimes, you really just cannot tell.
Anyone who thinks he or she can explain what a legal catch is in the NFL could also teach string theory in a graduate physics class.
When did the receiver have firm possession of the ball?
When did he establish himself as a runner?
Did he get two feet in bounds at the precise moment he had control of the ball?
Did he control the ball all the way through his tumble to the ground? Did the receiver have the ball securely in his hands when it touched the ground?
Did he use the ground to secure the ball?
NFL commissioner Roger Goodell has appointed an informal committee of former football executives and players to come up with a firmer definition of a legal catch, and advise the league’s formal Competition Committee.
The idea is to create specific parameters that replay officials can apply while watching super slow-motion video of a caught (or not caught) pass.
“We all realise officials are going to make mistakes,” said Goodell, who, understandably, wants technology to right all wrongs.
New standardised parameters may help, to a degree.
In the end, it will be human eyeballs watching those replays, and making subjective judgments about what they see.
One man’s catch may still be another man’s incompletion.
New standards?
Great, but expect the same old arguments.
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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
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
If you go
The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at.
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Sukuk explained
Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.
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Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Company Profile
Founder: Omar Onsi
Launched: 2018
Employees: 35
Financing stage: Seed round ($12 million)
Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners
New UK refugee system
- A new “core protection” for refugees moving from permanent to a more basic, temporary protection
- Shortened leave to remain - refugees will receive 30 months instead of five years
- A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
- To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
- Under core protection there will be no automatic right to family reunion
- Refugees will have a reduced right to public funds
