• Al Ain keeper Khalid Essa shakes hands with the Yokohama F Marinos players at full time in the Japanese side's 2-1 victory in the AFC Champions League final first leg at the Yokohama International Stadium, on Saturday, May 11, 2024. Chris Whiteoak / The National
    Al Ain keeper Khalid Essa shakes hands with the Yokohama F Marinos players at full time in the Japanese side's 2-1 victory in the AFC Champions League final first leg at the Yokohama International Stadium, on Saturday, May 11, 2024. Chris Whiteoak / The National
  • Al Ain manager Hernan Crespo and Yokohama coach Harry Kewell shake hands at full time. Chris Whiteoak / The National
    Al Ain manager Hernan Crespo and Yokohama coach Harry Kewell shake hands at full time. Chris Whiteoak / The National
  • Yokohama manager Harry Kewell. Chris Whiteoak / The National
    Yokohama manager Harry Kewell. Chris Whiteoak / The National
  • Soufiane Rahimi of Al Ain battles with Shinnosuke Hatanaka of Yokohama. Chris Whiteoak / The National
    Soufiane Rahimi of Al Ain battles with Shinnosuke Hatanaka of Yokohama. Chris Whiteoak / The National
  • Mohammed Abbas of Al Ain celebrates his goal. Chris Whiteoak / The National
    Mohammed Abbas of Al Ain celebrates his goal. Chris Whiteoak / The National
  • Khalid Al Hashemi, centre, and his Al Ain teammates shake hands with the Yokohama players at full time. Chris Whiteoak / The National
    Khalid Al Hashemi, centre, and his Al Ain teammates shake hands with the Yokohama players at full time. Chris Whiteoak / The National
  • Kota Watanabe of Yokohama celebrates after scoring their winner. Chris Whiteoak / The National
    Kota Watanabe of Yokohama celebrates after scoring their winner. Chris Whiteoak / The National
  • Kota Watanabe of Yokohama, second left, celebrates after scoring their second goal. Chris Whiteoak / The National
    Kota Watanabe of Yokohama, second left, celebrates after scoring their second goal. Chris Whiteoak / The National
  • Kota Watanabe of Yokohama celebrates. Chris Whiteoak / The National
    Kota Watanabe of Yokohama celebrates. Chris Whiteoak / The National
  • Mohammed Abbas of Al Ain celebrates with teammate Soufiane Rahimi after scoring their opening goal against Yokohama F Marinos. Chris Whiteoak / The National
    Mohammed Abbas of Al Ain celebrates with teammate Soufiane Rahimi after scoring their opening goal against Yokohama F Marinos. Chris Whiteoak / The National
  • Asahi Uenaka of Yokohama F Marinos heads to score their opening goal. Getty Images
    Asahi Uenaka of Yokohama F Marinos heads to score their opening goal. Getty Images
  • Asahi Uenaka, right, of Yokohama F Marinos celebrates with teammate Nam Tae-hee after scoring their first goal. Getty Images
    Asahi Uenaka, right, of Yokohama F Marinos celebrates with teammate Nam Tae-hee after scoring their first goal. Getty Images
  • Al Ain's Mohammed Abbas scores Al Ain's first goal. Reuters
    Al Ain's Mohammed Abbas scores Al Ain's first goal. Reuters
  • Kaku of Al Ain battles with Nam Tae-hee of Yokohama. Chris Whiteoak / The National
    Kaku of Al Ain battles with Nam Tae-hee of Yokohama. Chris Whiteoak / The National
  • Soufiane Rahimi of Al Ain battles with Eduardo of Yokohama. Chris Whiteoak / The National
    Soufiane Rahimi of Al Ain battles with Eduardo of Yokohama. Chris Whiteoak / The National
  • Al Ain manager Hernan Crespo during the game. Chris Whiteoak / The National
    Al Ain manager Hernan Crespo during the game. Chris Whiteoak / The National
  • Al Ain fans before the first leg against Yokohama F Marinos. Chris Whiteoak / The National
    Al Ain fans before the first leg against Yokohama F Marinos. Chris Whiteoak / The National
  • Matias Palacios of Al Ain scores the team's second goal, only to see his strike later disallowed after a VAR review. Getty Images
    Matias Palacios of Al Ain scores the team's second goal, only to see his strike later disallowed after a VAR review. Getty Images
  • Matias Palacios of Al Ain celebrates after scoring the team's second goal, which was chalked off by VAR. Getty Images
    Matias Palacios of Al Ain celebrates after scoring the team's second goal, which was chalked off by VAR. Getty Images
  • Ain's Emirati goalkeeper Khalid Eisa punches the ball clear. AFP
    Ain's Emirati goalkeeper Khalid Eisa punches the ball clear. AFP
  • Yokohama F Marinos' Taiki Watanabe and Al Ain's Soufiane Rahimi battle. AP
    Yokohama F Marinos' Taiki Watanabe and Al Ain's Soufiane Rahimi battle. AP
  • Al Ain's Emirati goalkeeper Khalid Essa makes a save. AFP
    Al Ain's Emirati goalkeeper Khalid Essa makes a save. AFP
  • Al Ain's Emirati midfielder Mohammed Abbas attempts an overhead kick. AFP
    Al Ain's Emirati midfielder Mohammed Abbas attempts an overhead kick. AFP
  • The teams come on to the pitch before kick-off. Chris Whiteoak / The National
    The teams come on to the pitch before kick-off. Chris Whiteoak / The National

Al Ain v Yokohama: UAE club must overcome pressure of history to win ACL final


John McAuley
  • English
  • Arabic

Chasing a first Asian Champions League crown since 2003, Al Ain find themselves in practically the same situation as they did in 2016.

Just like their last appearance in the continental final, the UAE club go into the home second leg trailing 2-1. As was the case in 2016, Al Ain need to overturn the result on their own patch having registered the opening goal of the showpiece in east Asia.

Nearly a decade on and facing the most important match in UAE club football since, come Saturday, they will be hoping for an altogether different outcome.

Eight years ago, when burnished with a soon-to-be Asian Player of the Year, Al Ain were defied in the second leg in the Garden City and eventually defeated.

The hosts, led then by current Croatia manager Zlatko Dalic, conceded first to South Korea’s Jeonbuk Hyundai Motors, a heaving Hazza bin Zayed Stadium rocked, their team’s chances of finally claiming the trophy suddenly retreating.

Al Ain did rally, midfielder Lee Myong-joo equalising in an instant, hopes rekindled. But Omar Abdulrahman would never stamp his authority on the encounter, Douglas sent a penalty high into the desert sky, and Al Ain’s aching wait rumbled on.

The draw ensured Jeonbuk prevailed 3-2 on aggregate. If Al Ain had not been as close in an age to landing the continent’s lead club crown, they left feeling never as far from it.

The malaise lingered. Al Ain reached the quarter-finals the following year, but in their four Champions League qualifications thereafter, they failed to progress as deep into the tournament.

Twice they exited at the group stage; in 2021, their most recent participation until this year, they were roundly beaten by Iran’s Foolad in the play-off, banished from the competition before it really took root.

But, three years on, here they are. Ninety minutes or more from a second continental coronation, not only for the club, but the UAE as well. Al Ain remain the Champions League’s sole Emirati winner.

Runners-up in 2005 and 2016, they have another opportunity this weekend to snap that run, to get that monkey off their back, to deliver on the grand stage.

For Jeonbuk in 2016, read Yokohama F Marinos this time around. The Japanese side, coached by former Leeds United and Liverpool forward Harry Kewell, are contesting a first Asian final, but they showed enough in Yokohama two weeks ago to suggest the occasion will not get the better of them.

Perhaps crucially, and just like Jeonbuk, they arrive in Al Ain with the advantage, however slight. How that impacts their opponents’ game plan forms one of the most fascinating storylines heading into the encounter.

Al Ain’s journey to Saturday has been built upon a formidable home record. They have won all but one of their six matches at Hazza bin Zayed Stadium, the victories against Al Nassr and Al Hilal, their talent-packed Saudi Arabian favourites from the quarter-finals and semi-finals, coming courtesy of impeccable counter-attacking play.

Tellingly, both formed first legs; now, Al Ain must chase down a lead. Hernan Crespo, you would presume, must reconfigure a strategy that has served so well his side, surprise finalists given their previous opposition. Yet, push too hard, and Yokohama have the quality to pick off Al Ain.

Al Ain were well supported by the travelling fans for the first leg but have the advantage of their own stadium on Saturday. Chris Whiteoak / The National
Al Ain were well supported by the travelling fans for the first leg but have the advantage of their own stadium on Saturday. Chris Whiteoak / The National

Lessons, too, should be learned from 2016. For sure, the scars do not necessarily run deep within the squad – only Khalid Essa, Ahmed Barman and Saeed Juma remain – but, back then, Al Ain were in some part too burdened by the weight of history.

To that point, handling the tension, harnessing it and channelling it in the right direction, is key on Saturday. For that, Al Ain can lean on experience procured en route to the showpiece: the penalty-shootout win at Nassr; the defiance when faced down by Hilal and in front of a fervent Riyadh support.

Of course, striking first against Yokohama feels vital. Concede instead, as they did in 2016, and memories of that agonising night will rear once more.

Champions League history is against Al Ain, also. Since the tournament rebrand in 2002, only one team have lost the first leg and gone on to lift the trophy (Saudi Arabia’s Al Ittihad in 2004).

Al Ain, therefore, must buck a trend while battling back the demons of eight years ago. They have proven already that they possess the credentials to prevail in challenging circumstances. Saturday, though, will most probably be decided by Al Ain’s capacity to rise to the moment right when the pressure pinches most.

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

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”

Fines for littering

In Dubai:

Dh200 for littering or spitting in the Dubai Metro

Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle. 
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle

In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches 

F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

The%20specs%3A%202024%20Mercedes%20E200
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20four-cyl%20turbo%20%2B%20mild%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E204hp%20at%205%2C800rpm%20%2B23hp%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C800rpm%20%2B205Nm%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E9-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E7.3L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENovember%2FDecember%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh205%2C000%20(estimate)%3C%2Fp%3E%0A
Match info

Uefa Nations League Group B:

England v Spain, Saturday, 11.45pm (UAE)

Expo details

Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia

The world fair will run for six months from October 20, 2020 to April 10, 2021.

It is expected to attract 25 million visits

Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.

More than 30,000 volunteers are required for Expo 2020

The site covers a total of 4.38 sqkm, including a 2 sqkm gated area

It is located adjacent to Al Maktoum International Airport in Dubai South

Francesco Totti's bio

Born September 27, 1976

Position Attacking midifelder

Clubs played for (1) - Roma

Total seasons 24

First season 1992/93

Last season 2016/17

Appearances 786

Goals 307

Titles (5) - Serie A 1; Italian Cup 2; Italian Supercup 2

How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
​​​​​​​

VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

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.”

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

Disability on screen

Empire — neuromuscular disease myasthenia gravis; bipolar disorder; post-traumatic stress disorder (PTSD)

Rosewood and Transparent — heart issues

24: Legacy — PTSD;

Superstore and NCIS: New Orleans — wheelchair-bound

Taken and This Is Us — cancer

Trial & Error — cognitive disorder prosopagnosia (facial blindness and dyslexia)

Grey’s Anatomy — prosthetic leg

Scorpion — obsessive compulsive disorder and anxiety

Switched at Birth — deafness

One Mississippi, Wentworth and Transparent — double mastectomy

Dragons — double amputee

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

French business

France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.

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)

UAE currency: the story behind the money in your pockets
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

UAE currency: the story behind the money in your pockets
COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Dooda%20Solutions%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Lebanon%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENada%20Ghanem%0D%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20AgriTech%0D%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%20%3C%2Fstrong%3E%24300%2C000%20in%20equity-free%20funding%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2011%3C%2Fp%3E%0A
Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.8-litre%204-cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C200rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20320Nm%20from%201%2C800-5%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%206.7L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh111%2C195%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
Tightening the screw on rogue recruiters

The UAE overhauled the procedure to recruit housemaids and domestic workers with a law in 2017 to protect low-income labour from being exploited.

 Only recruitment companies authorised by the government are permitted as part of Tadbeer, a network of labour ministry-regulated centres.

A contract must be drawn up for domestic workers, the wages and job offer clearly stating the nature of work.

The contract stating the wages, work entailed and accommodation must be sent to the employee in their home country before they depart for the UAE.

The contract will be signed by the employer and employee when the domestic worker arrives in the UAE.

Only recruitment agencies registered with the ministry can undertake recruitment and employment applications for domestic workers.

Penalties for illegal recruitment in the UAE include fines of up to Dh100,000 and imprisonment

But agents not authorised by the government sidestep the law by illegally getting women into the country on visit visas.

Updated: May 24, 2024, 6:07 AM