Student Ali Farhat is researching ways to recharge ancient wells and manage water reservoirs. Lee Hoagland / The National
Student Ali Farhat is researching ways to recharge ancient wells and manage water reservoirs. Lee Hoagland / The National
Student Ali Farhat is researching ways to recharge ancient wells and manage water reservoirs. Lee Hoagland / The National
Student Ali Farhat is researching ways to recharge ancient wells and manage water reservoirs. Lee Hoagland / The National

How does Ramadan affect our sleep? UAE researchers find out


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ABU DHABI // How well do we sleep during Ramadan? How is sleep related to our social habits? Or our environment?

How can we detect serious illnesses before they are at an advanced stage? And how do we do this quickly?

How do we store and revive old water wells in a region known for its lack of water? How do we save water in times of emergency?

These are just some of the questions being researched by a group of scientists and their students inside specialised labs at Masdar Institute of Science and Technology. The answers could forever change how we cope with our demanding way of life.

"Sleep is the first thing to suffer and be cut as we struggle to keep up with our daily demands and pressures," says Dr Inas Khayal, assistant professor of the engineering systems and management programme at the facility.

The Masdar Institute was established in 2007 by the Abu Dhabi Government as an independent, non-profit, research-driven graduate university dedicated to higher education and research in advanced energy and sustainable technologies. With 73 faculty members from 32 countries, it had its first intake of 88 students in 2009.

Dr Khayal, along with Dr Taha Ouarda, a professor and head of the water and environmental engineering programme, and three students - Maryam Butt, Khasaiba Al Dalel and Rahman Olusegun Oloritun - have been studying sleep and its relation to a subject's way of life, culture, diet, and even the type and number of friends they have.

The climate's effect on sleep will also be studied to get a "more holistic" picture of what affects sleep.

"It is one of a kind. The first study in sleep taken within a local context capturing detailed sleep specifics," Dr Khayal says.

"There is no detailed sleep analysis performed during the fasting month of Ramadan. Also, the subjects were always much older, not as young as the ones we sampled."

Called FIRST@Masdar, Fasting In Ramadan Sleep Study at Masdar, 20 locals and expatriates in their twenties and thirties had their sleep patterns recorded over Ramadan using a special device called a Zeo Sleep Manager, which records sleep using a headband worn by the subject.

While still preliminary, the results of this study and others by this team indicate an interesting relationship between various characteristics and sleep quality.

"We noticed that engaging in greater mental activity before bed, like studying or working, causes more deep sleep, which usually means a better kind of sleep," Ms Butt says.

"We also noticed that on average when we tested couples, husbands slept better than their wives and spent more time in REM sleep.

"The women slept worse, especially those with children. But according to general sleep research, women generally sleep better than men."

Mr Oloritun has submitted a separate paper on the relation of body mass and weight to sociability and sleep, finding that change in body mass index was accurately predicted by social exposure to acquaintances and not just close friends. In other words, exposure to people affects your health.

"Sociability has an important effect on our sleep, which in turn has an effect on our weight and health," Mr Oloritun says.

Ms Al Dalel will submit a paper on sociability, overall productivity and health.

"We found that culture also impacts our productivity and overall health," she says.

Together, the studies will help better public and health policies to be drafted.

"There is a lot we still don't know about sleep and its various stages," Dr Khayal says. "It is still a mystery.

"But our studies will help us understand how fasting impacts our health, and can be used for making recommendations concerning better sleeping and eating practices during Ramadan.

"They also allow for further exploration of eating habits, sleep and sociability for specific health conditions, such as diabetes and others."

Light to detect disease

Huddled over desks at their computers were members of the optical microsystems team, who were working on another study, running simulations on a microchip design they hope will change medicine forever.

"Light allows us to tell how old a star is, to probe proteins in the brain and even detect single atoms," says Dr Jaime Viegas, assistant professor of microsystems engineering.

Together with his student Solomon Serunjogi, his team took advantage of these characteristics and are designing an advanced light-sensing circuit they hope can detect abnormalities in the blood as well as in gases in our breath.

"You will just have to put a sample of your blood or sample from your breath on a microchip and it will detect if there something wrong, depending on the test you are conducting. It can be for cancer, for HIV, and so on," Dr Viegas says.

When some cancers, such as pancreatic, are detected using current tests, it can already be too late.

"Our microchips will be able to detect changes in blood much earlier, giving the patient a chance to fight [the disease]," Dr Viegas says.

The miniaturised chips include lasers, optical-sensing heads, micro-pumps and micro-channels, and electronic control circuitry. They will be able to monitor glucose levels in diabetics, diagnose asthma or even check a person's risk of severe heart failure.

"We are looking at the chemical fingerprints left by some of these conditions - in exhaled breath, for example," Dr Viegas says. "These chemical compounds absorb light of specific frequencies, particularly at the two extremes of the visible spectrum, ultraviolet and infrared.

"Like a fingerprint, this absorption is unique, allowing us to distinguish the exact compound present."

Besides medicine, the device could be used in industry and for monitoring the quality of the environment in which a person works and lives.

Monitoring air quality is a rising concern for many residents, and for those working in high-risk environments such as manufacturing, mining, oil and gas, and laboratories.

"Once we have the actual chip, we can make slight modifications to it to make it applicable to so many fields," says Mr Serunjogi, who spent many a sleepless night designing an object even smaller than a single strand of hair.

The best devices currently available - mass spectroscopy detectors - are bulky and expensive, limiting their use to only a few research labs.

"The chip will be portable and allow for immediate real-time results instead of waiting for a week or more for lab results," Mr Serunjogi says. "These chips will save lives and may even be added later to USBs and mobile phones. Anything is possible."

Recharging ancient wells

Besides unlocking the mysteries of sleep and light, there is a team dedicated to studying the source of life - water.

Dr Farrukh Ahmad, associate professor of water and environmental engineering, and his student, Ali Farhat, are researching ways to recharge ancient wells and manage water reservoirs in the Emirates.

"Water supply is a critical issue worldwide and in particular in the UAE, given how it lies in a very arid region with limited rainfall and few bodies of fresh water," Dr Ahmad says.

He added that aquifers - an underground layer of water-bearing permeable rock or unconsolidated materials - were being emptied at an alarming rate. Research into how to best artificially recharge these aquifers is necessary for the benefit of the sensitive ecosystems of plants and animals that rely on them, as well as to serve as a natural water reserve in case of emergency.

"We are studying the effect of recharging them with water from other sources, like desalinated water," Dr Ahmad says. "Through the help of isotopic fingerprinting we can track the water injected into the subsurface."

The natural isotopic ratios of elements within ions in water vary with the source of water and type of processing the water has undergone.

The team is using a method that effectively fingerprints an element and, based on that, it can track the water that carries the fingerprinted element wherever it goes.

"One such tracer is boron, which remains in water after reverse osmosis desalination, a desalination process gaining popularity," Dr Ahmad says. "We can also track the fate of any pre-existing ionic contaminants in the aquifer, such as bromate, nitrate and perchlorate, which can have an adverse effect on the health of humans and animals consuming the water."

Abu Dhabi relies heavily on desalinated seawater, more than 78 per cent, for meeting domestic and commercial demand. Only about 10 per cent of the desalinated water is reused, mostly for agriculture, with the water recovered through wastewater treatment. About 12 per cent of the water comes from natural sources such as groundwater aquifers.

Besides tracking and monitoring, the research will change the overall handling of water.

"When you work with water, you can't help but be fascinated by it," Mr Farhat says. "Besides recharging, our research will help manage water better given its scarcity here. Even countries with lots of rivers, like Lebanon and Syria, have problems with their water because it is mismanaged."

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

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
 
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
 
Round 3: February 7-9, Dubai Autodrome – Dubai
 
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
 
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
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Itcan profile

Founders: Mansour Althani and Abdullah Althani

Based: Business Bay, with offices in Saudi Arabia, Egypt and India

Sector: Technology, digital marketing and e-commerce

Size: 70 employees 

Revenue: On track to make Dh100 million in revenue this year since its 2015 launch

Funding: Self-funded to date

 

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

 

Company: Instabug

Founded: 2013

Based: Egypt, Cairo

Sector: IT

Employees: 100

Stage: Series A

Investors: Flat6Labs, Accel, Y Combinator and angel investors

Frankenstein in Baghdad
Ahmed Saadawi
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COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

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.”

Most sought after workplace benefits in the UAE
  • Flexible work arrangements
  • Pension support
  • Mental well-being assistance
  • Insurance coverage for optical, dental, alternative medicine, cancer screening
  • Financial well-being incentives