A pair of enterprising UAE teenagers are aiming to build a fleet of cutting-edge robots and drones to catch out Covid-19 rule-breakers failing to wear masks in public places.
Louai Allani, 18, and Mohamed Yalouh, 15, are the co-founders of Waind, a pupil-led research and development project to create artificial intelligence-based solutions to combat the pandemic.
The duo have dedicated their free time outside of their school studies to drive forward the bold initiative in a bid to limit the spread of coronavirus.
Now they need crucial backing from universities and authorities to turn their dreams into a reality - as well as the support of another like-minded youngster with a passion for advancing technology.
Mr Allani and Mohamed have already made a 3D model of the robot but require additional help to produce the robots and carry out further experiments.
"We need support from universities as we require space and facilities for conducting experiments," said Mr Allani, a Tunisian 12th grader at Lycée Français International de Dubai.
"We also need help from universities to get permits for experiments like flying drones or robot simulations."
The pupils do not have a permit to fly drones and using aerial units is part of their plan should they get required approvals.
"We are in the middle of a pandemic and want to make the community safer and healthier," said Mr Allani.
"This was the best project for us to start with as we are working on solutions to the current pandemic and our invention could help decrease the number of cases."
Waind is currently developing robots that can detect people who are not wearing face coverings or complying with social distancing regulations.
The robots will be equipped with sterilising technology, while drones could be used for a variety of other purposes such as fire control and delivering first aid.
Police in Dubai and Sharjah deployed drones equipped with loudspeakers and cameras to ensure members of the public complied with safety measures in the early stages of the pandemic.
"We are hoping to to partner with the government to better the artificial intelligence technology and propose new solutions," said Mr Allani.
The school pupils are currently looking for another UAE-based pupil with a passion for technology to become a third founder-member.
The ambitious pair started Waind while studying remotely during the pandemic, in an effort to get youth involved in artificial intelligence-based projects.
Mohamed Yalouh, a Moroccan grade 11 pupil at The American Community School of Abu Dhabi, said they started work on the project outside of school hours roughly two months ago.
"We have conceptualised a robot that will have the technology to detect non-mask activity," said Mohamed.
"It uses sensors, trackers, machine learning and computer vision.
"We hope to get recognition and support from authorities who can help us put the technology in place."
Waind stands for water, air, and, land as the pupils intend to explore various elements.
The pupils want to first use the robots that will check for mask use and social distancing in community and residential areas, and then move to public transport and public areas.
"Inspired by some of the global challenges that we see today and our own experiences during the pandemic, we aim to build a research and development network of pupils worldwide to explore and develop new artificial intelligence innovations," said Mohamed.
Those interested in supporting the venture and finding out more information, can visit the Waind website.
About Housecall
Date started: July 2020
Founders: Omar and Humaid Alzaabi
Based: Abu Dhabi
Sector: HealthTech
# of staff: 10
Funding to date: Self-funded
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
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Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
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Thalassaemia is part of a family of genetic conditions affecting the blood known as haemoglobin disorders.
Haemoglobin is a substance in the red blood cells that carries oxygen and a lack of it triggers anemia, leaving patients very weak, short of breath and pale.
The most severe type of the condition is typically inherited when both parents are carriers. Those patients often require regular blood transfusions - about 450 of the UAE's 2,000 thalassaemia patients - though frequent transfusions can lead to too much iron in the body and heart and liver problems.
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Funding: $22.6 million (as of September 2018)
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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.