Abdulla Shehin and Stanley James, both 15, and Grade 10 pupils of Gulf Asian English School, Sharjah, show their project, Emergency Hydro Power Plant, during the annual Medical and Science Exhibition at the Gulf Medical University in Ajman. Jeffrey E Biteng / The National
Abdulla Shehin and Stanley James, both 15, and Grade 10 pupils of Gulf Asian English School, Sharjah, show their project, Emergency Hydro Power Plant, during the annual Medical and Science Exhibition at the Gulf Medical University in Ajman. Jeffrey E Biteng / The National
Abdulla Shehin and Stanley James, both 15, and Grade 10 pupils of Gulf Asian English School, Sharjah, show their project, Emergency Hydro Power Plant, during the annual Medical and Science Exhibition at the Gulf Medical University in Ajman. Jeffrey E Biteng / The National
Abdulla Shehin and Stanley James, both 15, and Grade 10 pupils of Gulf Asian English School, Sharjah, show their project, Emergency Hydro Power Plant, during the annual Medical and Science Exhibition

Medical and Science Exhibition inspires young UAE scientists


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AJMAN // Thousands of budding young doctors and scientists showed their talents at the annual Medical and Science Exhibition at the Gulf Medical University on Wednesday.

Grade 10, 11, and 12 pupils from across the UAE will interact with medical and science professionals, take part in training sessions in the university’s laboratories and present their own projects to a panel of judges over the two-day event.

“The concept behind doing this is that we want to offer a platform for pupils to exhibit themselves and see their science textbooks come alive. Everyday they study many things, but when they see it alive it will make a lot of effect,” Davis Francis, assistant manager in promotions department at GMU, said.

“At the same time, we have students who come and exhibit their own models. It gives them a chance to come and experience things for themselves. We also said let’s open the university and let’s show them what medical schools look like.”

Each year there is a 10 to 15 per cent increase in the number of youngsters taking part in the GMU exhibition, which consists of three categories; models, posters and paintings, each addressing various topics in the fields of science and medicine.

“There will be almost 30 winners. We reward them with cash prizes,” Mr Francis said.

The youngsters’ work is judged by a team of doctors from GMC Hospital in Ajman, professors at GMU and staff from advertising agencies who evaluate each project based on creativity, knowledge of the subject, overall presentation and ability to answer questions.

“The judges usually tell us that students have so much information that not many questions need to be asked. They are getting better and better each year,” Mr Francis said.

Among the 600 projects on display was a hydraulic windmill created by Neha Binish, an Indian Grade 11 pupil, with the help of two friends.

The 15-year old, who is taking part in the event for the second time, said the eco-friendly design took a month and a half to build and was inspired by the growing need to harness the elements to generate electricity and not rely on polluting fossil fuels.

“This year we know the things that we have to provide to be winners. The main problem last year was that society didn’t need our invention, an underwater robot. But this one it does.

“We also spent more time on this one. In the previous year we just spent two weeks.”

Other projects proved to be far simpler in design and set up. Shreya Gupta, Dania Tariq and Shivani Kumar, all Grade 11 pupils participating for the first time, hoped to have created an alternative to air conditioning units.

Called The Frore, their invention, which took just three hours to build and cost less than Dh100, consisted of a large bucket filled with ice. Holes in the bucket allowed cool air to circulate around a room using a small electric fan on the top.

Sneha Sibi, a grade 11 pupil, said she was impressed by the inventions on show.

“Exhibitors are intelligent and creative, I liked what they are displaying and I learnt many things that I didn’t have an idea about,” the 16-year-old said.

roueiti@thenational.ae

Match info

Bournemouth 1 (King 45 1')
Arsenal 2 (Lerma 30' og, Aubameyang 67')

Man of the Match: Sead Kolasinac (Arsenal)

Brief scores:

Everton 2

Walcott 21', Sigurdsson 51'

Tottenham 6

Son 27', 61', Alli 35', Kane 42', 74', Eriksen 48'​​​​​​​

Man of the Match: Son Heung-min (Tottenham Hotspur)

UAE currency: the story behind the money in your pockets
1971: The Year The Music Changed Everything

Director: Asif Kapadia

4/5

Results

1. Lewis Hamilton (Mercedes) 1hr 32mins 03.897sec

2. Max Verstappen (Red Bull-Honda) at 0.745s

3. Valtteri Bottas (Mercedes) 37.383s

4. Lando Norris (McLaren) 46.466s

5.Sergio Perez (Red Bull-Honda) 52.047s

6. Charles Leclerc (Ferrari) 59.090s

7. Daniel Ricciardo (McLaren) 1:06.004

8. Carlos Sainz Jr (Ferrari) 1:07.100

9. Yuki Tsunoda (AlphaTauri-Honda) 1:25.692

10. Lance Stroll (Aston Martin-Mercedes) 1:26.713,

Panipat

Director Ashutosh Gowariker

Produced Ashutosh Gowariker, Rohit Shelatkar, Reliance Entertainment

Cast Arjun Kapoor, Sanjay Dutt, Kriti Sanon, Mohnish Behl, Padmini Kolhapure, Zeenat Aman

Rating 3 /stars

Abramovich London

A Kensington Palace Gardens house with 15 bedrooms is valued at more than £150 million.

A three-storey penthouse at Chelsea Waterfront bought for £22 million.

Steel company Evraz drops more than 10 per cent in trading after UK officials said it was potentially supplying the Russian military.

Sale of Chelsea Football Club is now impossible.

DUBAI SEVENS 2018 DRAW

Gulf Men’s League
Pool A – Dubai Exiles, Dubai Hurricanes, Bahrain, Dubai Sports City Eagles
Pool B – Jebel Ali Dragons, Abu Dhabi Saracens, Abu Dhabi Harlequins, Al Ain Amblers

Gulf Men’s Open
Pool A – Bahrain Firbolgs, Arabian Knights, Yalla Rugby, Muscat
Pool B – Amman Citadel, APB Dubai Sharks, Jebel Ali Dragons 2, Saudi Rugby
Pool C – Abu Dhabi Harlequins 2, Roberts Construction, Dubai Exiles 2
Pool D – Dubai Tigers, UAE Shaheen, Sharjah Wanderers, Amman Citadel 2

Gulf U19 Boys
Pool A – Deira International School, Dubai Hurricanes, British School Al Khubairat, Jumeirah English Speaking School B
Pool B – Dubai English Speaking College 2, Jumeirah College, Dubai College A, Abu Dhabi Harlequins 2
Pool C – Bahrain Colts, Al Yasmina School, DESC, DC B
Pool D – Al Ain Amblers, Repton Royals, Dubai Exiles, Gems World Academy Dubai
Pool E – JESS A, Abu Dhabi Sharks, Abu Dhabi Harlequins 1, EC

Gulf Women
Pool A – Kuwait Scorpions, Black Ruggers, Dubai Sports City Eagles, Dubai Hurricanes 2
Pool B – Emirates Firebirds, Sharjah Wanderers, RAK Rides, Beirut Aconites
Pool C – Dubai Hurricanes, Emirates Firebirds 2, Abu Dhabi Saracens, Transforma Panthers
Pool D – AUC Wolves, Dubai Hawks, Abu Dhabi Harlequins, Al Ain Amblers

Gulf U19 Girls
Pool A – Dubai Exiles, BSAK, DESC, Al Maha
Pool B – Arabian Knights, Dubai Hurricanes, Al Ain Amblers, Abu Dhabi Harlequins

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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