Life-size robot elephant enters service at Indian temple


Taniya Dutta
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Worshippers at a temple in the Indian state of Kerala have welcomed a life-size robotic elephant presented by animal rights group Peta.

Indian temples, particularly in Kerala and other southern states, often keep elephants for religious purposes, using them in festival processions.

Animal rights activists, however, have long demanded an end to this tradition, saying it amounts to cruelty, particularly when the elephants are surrounded by noisy crowds and exploding firecrackers.

At first glance, Irinjadappilly Raman — the new mechanical elephant that arrived at the temple on Sunday — looks surprisingly lifelike, with expressive eyes and a moving trunk and tail.

But it is actually made of iron and rubber, and mounted on wheels so that it can be moved easily.

  • People pose with the robotic elephant in Kerala
    People pose with the robotic elephant in Kerala
  • A robotic elephant, Irinjadappilly Raman, is welcomed in a ceremony by the head priest at the Irinjadappilly Sree Krishna Temple near Thrissur in Kerala, India. All photos: Peta
    A robotic elephant, Irinjadappilly Raman, is welcomed in a ceremony by the head priest at the Irinjadappilly Sree Krishna Temple near Thrissur in Kerala, India. All photos: Peta
  • The mechanical elephant looks surprisingly lifelike, with expressive eyes and a moving trunk and tail
    The mechanical elephant looks surprisingly lifelike, with expressive eyes and a moving trunk and tail
  • Animal rights activists have long demanded an end to the tradition of keeping captive elephants at temples, which they say is cruel
    Animal rights activists have long demanded an end to the tradition of keeping captive elephants at temples, which they say is cruel
  • The temple's head priest said the mechanical elephant 'will help us to conduct our rituals and festivals in a cruelty-free way'
    The temple's head priest said the mechanical elephant 'will help us to conduct our rituals and festivals in a cruelty-free way'
  • Captive elephants killed 526 people in Kerala in 15 years, according to Peta
    Captive elephants killed 526 people in Kerala in 15 years, according to Peta
  • Temple visitors admire Irinjadappilly Raman
    Temple visitors admire Irinjadappilly Raman
  • There are more than 2,600 captive elephants in India, according to the Ministry of Environment and Forests
    There are more than 2,600 captive elephants in India, according to the Ministry of Environment and Forests

A ceremony was conducted at the Irinjadappilly Sree Krishna Temple near Thrissur, where the new elephant was welcomed by the head priest following a prayer.

“We are extremely happy and grateful to receive this mechanical elephant which will help us to conduct our rituals and festivals in a cruelty-free way, and we hope that other temples will also think about replacing live elephants for rituals,” head priest Rajkumar Namboothiri said.

There are more than 2,600 captive elephants in the country, according to the Ministry of Environment and Forests' Project Elephant journal.

Of these, about 1,821 are privately owned and used for tourism, entertainment and religious purposes.

These elephants often live in abysmal conditions: They are chained, get little exercise, are fed improper diets and kept in noisy surroundings.

“Many have extremely painful foot ailments and leg wounds from being chained to concrete for hours on end, and most do not get adequate food, water or veterinary care, let alone any semblance of a natural life,” Peta said.

Although the commercial trade of elephants is banned in India, a loophole in wildlife protection laws means that the elephants continue to be kept in captivity: The Wildlife Protection Act of 1972 makes an exception for elephants that are “gifted” or “inherited”, a clause exploited by elephant owners for illegal trading.

“The frustration of captivity leads elephants to develop and display abnormal behaviour,” said Peta.

“At their wit’s end, frustrated elephants often snap and try to break free, running amok and so harming humans, other animals and property.”

Captive elephants killed 526 people in Kerala in a 15-year period, Peta said, citing figures compiled by the Heritage Animal Task Force.

Thechikkattukavu Ramachandran, an elephant that has been in captivity for about 40 years and is one of the most often used on Kerala’s festival circuit, has reportedly killed 10 people as well as three elephants.

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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.”

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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. 

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Updated: February 28, 2023, 6:32 AM