• Bosnian trainer trains a Belgian Malinois dog to assume the "siting indication position" in a simulated mine field at training facility. AFP
    Bosnian trainer trains a Belgian Malinois dog to assume the "siting indication position" in a simulated mine field at training facility. AFP
  • Bosnian trainer trains a Belgian Malinois dog to assume the "siting indication position" in a simulated mine field at training facility near Bosnian town of Konjic. AFP
    Bosnian trainer trains a Belgian Malinois dog to assume the "siting indication position" in a simulated mine field at training facility near Bosnian town of Konjic. AFP
  • Bosnian trainer trains a Belgian Malinois dog to work in a simulated mine field at training facility near Bosnian town of Konjic. AFP
    Bosnian trainer trains a Belgian Malinois dog to work in a simulated mine field at training facility near Bosnian town of Konjic. AFP
  • After Bosnia's 1992-1995 bloody conflict, about 8 per cent of the country's territory remained infested with mines and other explosive devices. AFP
    After Bosnia's 1992-1995 bloody conflict, about 8 per cent of the country's territory remained infested with mines and other explosive devices. AFP
  • Bosnian dog trainer leads a Belgian Malinois dog through a scent marking facility. AFP
    Bosnian dog trainer leads a Belgian Malinois dog through a scent marking facility. AFP
  • A Bosnian vet grooms a Belgian Malinois dog at training facility for mine detection dogs near Sarajevo. AFP
    A Bosnian vet grooms a Belgian Malinois dog at training facility for mine detection dogs near Sarajevo. AFP
  • The mine-sniffing dogs have considerably accelerated the mine clearing process after two training centres, funded by Norway and the US, were set up some, 15 years ago. AFP
    The mine-sniffing dogs have considerably accelerated the mine clearing process after two training centres, funded by Norway and the US, were set up some, 15 years ago. AFP

A life-saving 'game': Bosnia trains world's mine-detecting dogs


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With her nose in the grass of a Bosnian field, Orna sniffs furiously until she finds her target. She then sits and wags her tail in excitement for the red rubber toy that is her reward.

The exercise is only a game for the two-year-old dog, but the mine-detection skill is saving lives in Bosnia and around the world.

The Balkan state, still working to rid its territory of landmines dating back to its 1990s war, has become an important training ground for canines deployed as far afield as Asia, Africa and the Middle East.

At the end of Bosnia's 1992-95 conflict, some 8 per cent of its territory was littered with explosives.

Today, experts believe it is down to 2 per cent, thanks in part to the work of the dogs, who have learnt the trade at two centres backed by US and Norwegian NGOs.

Orna, a black and brown Belgian Malinois, is undergoing her schooling at the global training centre of the Norwegian People's Aid (NPA) in a suburb of Sarajevo.

She is among 40 dogs from the hard-working breed currently in training, while 30 other "veterans" are "enjoying their well-deserved retirement", said Gordana Medunjanin, who works at the centre.

All the dogs are the Malinois breed, which is known to be "energetic, adaptable and have a great desire for work and co-operation", she said.

The site's graduates are currently taking part in mine clearance programmes in Bosnia, Iraq, Lebanon, Somalia, Zimbabwe and Cambodia.

Training starts when the puppies are four to six weeks old and lasts up to 18 months, said Orna's trainer Namik Dzanko, 29.

One of the important first tests is to confirm the dog's interest in the rubber toy, known as a cong, that helps motivate their work.

The dogs then start honing their skills by detecting the scent of explosives, hidden at random in tin canisters attached to a merry-go-round.

The dog circles the structure, stops and sits when it sniffs a mine.

Successes are rewarded with some play time with the red toy.

More advanced training continues in the simulation "minefields" outside, where explosives lacking detonators are buried in a 100- square-metre plot, with zones delineated by yellow tape.

Guided by their trainers, the dogs methodically sniff in straight lines.

When they pick up the scent of the explosive, they "mark" it by sitting quietly and pointing their muzzle at the suspected spot.

At a real minefield, the area would then be inspected by a demining expert.

"The dog does not understand that he is looking for a mine and that it is dangerous. For him, it's a game," said Mr Dzanko.

"He finds something and is rewarded with his toy. Through this positive experience, he does a job which saves lives around the world."

The dogs are used mainly to clear suspicious areas around a known minefield, though they can be sent into the "heart" of the area, if the precise locations of the explosives are unknown.

Using dogs for the perimeter helps save time for the de-miners, said Nermin Hadzimujagic, whose US-funded Mine Detection Dog Centre in southern Borci has sent pups on missions to places like Afghanistan, Kosovo and Lebanon.

"On a working day, a demining expert can inspect an area of 70 to 100 square metres, while a dog can cover up to 1,000," he added.

Bosnia's goal is to be mine-free by 2025.

More than 500,000 inhabitants, or 13 per cent of the population, still live close to dangerous areas.

Since the end of the war, anti-personnel mines have killed 617 people, including 53 de-miners, according to the Bosnia and Herzegovina Mine Action Centre.

No mine-sniffing dogs trained in Bosnia have ever been killed, in the country or in missions abroad.

The dogs are tested twice a year and must perform flawlessly.

"Otherwise, they cannot be used in demining any more", Mr Hadzimujagic, 44, said.

"If the dog misses a mine and someone has an accident tomorrow, we are accomplices," stressed Emir Cukas, a dog trainer in Bosnia's civil defence demining unit.

Dogs can work for a dozen years if they are healthy, but a lifelong training is crucial, he said.

"They are like footballers, like all sportsmen. If you train every day, you are good."

Cinco in numbers

Dh3.7 million

The estimated cost of Victoria Swarovski’s gem-encrusted Michael Cinco wedding gown

46

The number, in kilograms, that Swarovski’s wedding gown weighed.

1,000

The hours it took to create Cinco’s vermillion petal gown, as seen in his atelier [note, is the one he’s playing with in the corner of a room]

50

How many looks Cinco has created in a new collection to celebrate Ballet Philippines’ 50th birthday

3,000

The hours needed to create the butterfly gown worn by Aishwarya Rai to the 2018 Cannes Film Festival.

1.1 million

The number of followers that Michael Cinco’s Instagram account has garnered.

Tonight's Chat on The National

Tonight's Chat is a series of online conversations on The National. The series features a diverse range of celebrities, politicians and business leaders from around the Arab world.

Tonight’s Chat host Ricardo Karam is a renowned author and broadcaster who has previously interviewed Bill Gates, Carlos Ghosn, Andre Agassi and the late Zaha Hadid, among others.

Intellectually curious and thought-provoking, Tonight’s Chat moves the conversation forward.

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UAE currency: the story behind the money in your pockets
'The Lost Daughter'

Director: Maggie Gyllenhaal

Starring: Olivia Colman, Jessie Buckley, Dakota Johnson

Rating: 4/5

Previous men's records
  • 2:01:39: Eliud Kipchoge (KEN) on 16/9/19 in Berlin
  • 2:02:57: Dennis Kimetto (KEN) on 28/09/2014 in Berlin
  • 2:03:23: Wilson Kipsang (KEN) on 29/09/2013 in Berlin
  • 2:03:38: Patrick Makau (KEN) on 25/09/2011 in Berlin
  • 2:03:59: Haile Gebreselassie (ETH) on 28/09/2008 in Berlin
  • 2:04:26: Haile Gebreselassie (ETH) on 30/09/2007 in Berlin
  • 2:04:55: Paul Tergat (KEN) on 28/09/2003 in Berlin
  • 2:05:38: Khalid Khannouchi (USA) 14/04/2002 in London
  • 2:05:42: Khalid Khannouchi (USA) 24/10/1999 in Chicago
  • 2:06:05: Ronaldo da Costa (BRA) 20/09/1998 in Berlin
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

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.”

Email sent to Uber team from chief executive Dara Khosrowshahi

From: Dara

To: Team@

Date: March 25, 2019 at 11:45pm PT

Subj: Accelerating in the Middle East

Five years ago, Uber launched in the Middle East. It was the start of an incredible journey, with millions of riders and drivers finding new ways to move and work in a dynamic region that’s become so important to Uber. Now Pakistan is one of our fastest-growing markets in the world, women are driving with Uber across Saudi Arabia, and we chose Cairo to launch our first Uber Bus product late last year.

Today we are taking the next step in this journey—well, it’s more like a leap, and a big one: in a few minutes, we’ll announce that we’ve agreed to acquire Careem. Importantly, we intend to operate Careem independently, under the leadership of co-founder and current CEO Mudassir Sheikha. I’ve gotten to know both co-founders, Mudassir and Magnus Olsson, and what they have built is truly extraordinary. They are first-class entrepreneurs who share our platform vision and, like us, have launched a wide range of products—from digital payments to food delivery—to serve consumers.

I expect many of you will ask how we arrived at this structure, meaning allowing Careem to maintain an independent brand and operate separately. After careful consideration, we decided that this framework has the advantage of letting us build new products and try new ideas across not one, but two, strong brands, with strong operators within each. Over time, by integrating parts of our networks, we can operate more efficiently, achieve even lower wait times, expand new products like high-capacity vehicles and payments, and quicken the already remarkable pace of innovation in the region.

This acquisition is subject to regulatory approval in various countries, which we don’t expect before Q1 2020. Until then, nothing changes. And since both companies will continue to largely operate separately after the acquisition, very little will change in either teams’ day-to-day operations post-close. Today’s news is a testament to the incredible business our team has worked so hard to build.

It’s a great day for the Middle East, for the region’s thriving tech sector, for Careem, and for Uber.

Uber on,

Dara