Locals help firefighters as they try to extinguish a wildfire burning near the village Vlyhada near Athens in July in Athens, Greece. Getty Images
Locals help firefighters as they try to extinguish a wildfire burning near the village Vlyhada near Athens in July in Athens, Greece. Getty Images
Locals help firefighters as they try to extinguish a wildfire burning near the village Vlyhada near Athens in July in Athens, Greece. Getty Images
Locals help firefighters as they try to extinguish a wildfire burning near the village Vlyhada near Athens in July in Athens, Greece. Getty Images

'Cacophony of broken records' as 2023 set to be hottest year


Gillian Duncan
  • English
  • Arabic

It is now "virtually certain" that 2023 will be the hottest year on record, the World Meteorological Organisation has said, amid a series of temperature records this year.

The UN weather agency's general secretary said there had been a "cacophony of broken records" linked to a series of extreme weather events in 2023, which likely saw the hottest month on land in the last 120,000 years in July.

The release of the global agency’s provisional findings for the year has been timed to inform negotiations at the Cop28 climate conference, which began in Dubai on Thursday.

The report called for urgent action from global leaders to hit the brakes on fossil fuel emissions, which is the main cause of the warming climate, amid the series of worrying temperature rises.

“Record global heating should send shivers down the spines of world leaders and it should trigger them to act,” UN Secretary-General António Guterres said in Dubai on Thursday as the Cop28 climate summit began.

“We are living through climate collapse in real time, and the impact is devastating.”

The report said April through to October saw record high monthly temperatures in the oceans, while July was the likely the hottest on land in the last 120,000 years.

This year has seen a string of natural disasters, including extreme flooding from Storm Daniel, which killed thousands of people in Libya, wildfires in Canada, which burnt 18.5 million hectares - an area bigger than England and Wales - and severe drought in Uruguay that emptied its reservoirs and pushed the country close to running out of fresh water.

Akshay Deoras, a research scientist at the National Centre for Atmospheric Science and the Department of Meteorology at the University of Reading, told The National the rise in temperatures this year has been "alarming".

He said: "When you increase greenhouse gas emissions, what that is going to do is it is going to increase the temperature over the ocean as well as over the land. And when that happens you get decline in sea ice.

"What basically has happened this year is that the magnitude of all these individual things is so large, be it the land temperature, or the ocean temperature, or the extent of the sea ice, that this has been really alarming.

"And continuing forward I expect what will happen is that we will continue to get similar trends, so in a certain year, you would continue to see some months being the hottest on record."

Petteri Taalas, Secretary-General of the WMO, said greenhouse gas levels, global temperatures and sea level rise are all at record highs.

"Antarctic sea ice is record low. It's a deafening cacophony of broken records," he added.

Medics help woman who has passed out from the heat at the Acropolis ancient hill during a heat wave in July in Athens, Greece. Getty Images
Medics help woman who has passed out from the heat at the Acropolis ancient hill during a heat wave in July in Athens, Greece. Getty Images

"These are more than just statistics. We risk losing the race to save our glaciers and to rein in sea level rise.

"We cannot return to the climate of the 20th century, but we must act now to limit the risks of an increasingly inhospitable climate in this and the coming centuries."

"Extreme weather is destroying lives and livelihoods on a daily basis - underlining the imperative need to ensure that everyone is protected by early warning services."

Greenhouse gases continue to rise despite years of international government pledges to bring them down which is creating an increasingly hostile environment for human beings and wildlife by bringing fiercer heatwaves, droughts and storms.

Data up until October shows 2023 to have warmed 1.4°C above the pre-industrial average, which is higher than the previous two hottest years of 2020 and 2016 and the final two months are unlikely to change this outcome, the WMO said.

Temperatures are likely to remain high going into 2024 due to El Nino - a naturally occurring process in the eastern tropical Pacific that sees warmer water rise to the surface.

It adds to the warming in the atmosphere already caused by humans and leads to more severe droughts across areas like Indonesia, Australia, India, South Africa and the Amazon, increasing the likelihood of wildfires and making food harder to grow.

A destroyed house is seen after a wildfire in Mandra near Athens in July. Getty Images
A destroyed house is seen after a wildfire in Mandra near Athens in July. Getty Images

Carbon dioxide levels are 50 per cent higher than before the Industrial Revolution, warming the atmosphere and the ocean, while the sea is rising twice as fast now than in the 1990s because of melting glaciers.

Antarctic sea ice has also been at a record low this year with ice covering an area the size of France and Germany combined missing compared to the previous low record.

Heatwave around the world - in pictures

  • An Iraqi man cool himself off in a spray of water during a sweltering hot day at the Al-Khilani square in central Baghdad, Iraq. EPA
    An Iraqi man cool himself off in a spray of water during a sweltering hot day at the Al-Khilani square in central Baghdad, Iraq. EPA
  • Children play on water jets at a public square on a very hot afternoon in Madrid, Spain. Getty Images
    Children play on water jets at a public square on a very hot afternoon in Madrid, Spain. Getty Images
  • A costumed spiderman drinks during a heat wave in New York. Bloomberg
    A costumed spiderman drinks during a heat wave in New York. Bloomberg
  • A pedestrian carries an umbrella during a heat wave in Miami, Florida, US. Bloomberg
    A pedestrian carries an umbrella during a heat wave in Miami, Florida, US. Bloomberg
  • A Palestinian, Mustafa Abdou, repairs fan in his shop amid a heatwave at Shati refugee camp in Gaza City. Reuters
    A Palestinian, Mustafa Abdou, repairs fan in his shop amid a heatwave at Shati refugee camp in Gaza City. Reuters
  • A man dives into a canal during a hot day in Larkana district of Sind province. AFP
    A man dives into a canal during a hot day in Larkana district of Sind province. AFP
  • A man cools himself with a fan while browsing his phone on a sweltering day in Beijing. AP
    A man cools himself with a fan while browsing his phone on a sweltering day in Beijing. AP
  • People drink coconut water at a market in Dubai to cope with the hot weather. AFP
    People drink coconut water at a market in Dubai to cope with the hot weather. AFP
  • A worker washes his face to cope with the hot weather in Dubai. AFP
    A worker washes his face to cope with the hot weather in Dubai. AFP
  • An Egyptian girl cools off in the water amid a heatwave, at a Red Sea resort in Hurghada Egypt. Reuters
    An Egyptian girl cools off in the water amid a heatwave, at a Red Sea resort in Hurghada Egypt. Reuters
  • Pedestrians hold umbrellas for protection from the sun during a heat wave in New York, US. Bloomberg
    Pedestrians hold umbrellas for protection from the sun during a heat wave in New York, US. Bloomberg
  • A homeless person holds an umbrella to block out the sun on a hot day in New York City. AFP
    A homeless person holds an umbrella to block out the sun on a hot day in New York City. AFP
  • Bottles of water being delivered on a hot summer day in Istanbul. AP
    Bottles of water being delivered on a hot summer day in Istanbul. AP
  • Diving into the Treska river near Skopje, as temperatures in North Macedonia soared. AFP
    Diving into the Treska river near Skopje, as temperatures in North Macedonia soared. AFP
  • A woman takes a photograph of the Acropolis in Athens in high temperatures. AFP
    A woman takes a photograph of the Acropolis in Athens in high temperatures. AFP
  • A woman shelters from the sun during a heatwave in Rome. Reuters
    A woman shelters from the sun during a heatwave in Rome. Reuters
  • Shelia Nunez, 40, cools her dog with ice while sitting under a shaded bus stop in Phoenix, Arizona. AFP
    Shelia Nunez, 40, cools her dog with ice while sitting under a shaded bus stop in Phoenix, Arizona. AFP
  • A lion eats an icy treat containing meat and ostrich eggs to cool down during a regional heatwave at the Safari Zoological Centre in Ramat Gan, Israel. Reuters
    A lion eats an icy treat containing meat and ostrich eggs to cool down during a regional heatwave at the Safari Zoological Centre in Ramat Gan, Israel. Reuters
  • Children play in a water fountain near the walls of Jerusalem's Old City. Reuters
    Children play in a water fountain near the walls of Jerusalem's Old City. Reuters
  • Traffic warden Rai Rogers works on his street corner under the hot sun in Las Vegas. AFP
    Traffic warden Rai Rogers works on his street corner under the hot sun in Las Vegas. AFP
  • A woman uses a fan amid an alert for a heatwave in Shanghai. Reuters
    A woman uses a fan amid an alert for a heatwave in Shanghai. Reuters
  • Andrea Washington pours water on herself in the Hungry Hill neighbourhood of Austin, Texas. Getty
    Andrea Washington pours water on herself in the Hungry Hill neighbourhood of Austin, Texas. Getty
  • A busy beach in Rabat, Morocco. EPA
    A busy beach in Rabat, Morocco. EPA
  • A person receives medical attention after collapsing in a shop in Phoenix, Arizona, in high heat. AFP
    A person receives medical attention after collapsing in a shop in Phoenix, Arizona, in high heat. AFP
  • An Iraqi dives into the Tigris to beat the heat in Baghdad. AP
    An Iraqi dives into the Tigris to beat the heat in Baghdad. AP
  • Youths play in a fountain at a park in the Syrian capital Damascus, as temperatures exceed 35°C. AFP
    Youths play in a fountain at a park in the Syrian capital Damascus, as temperatures exceed 35°C. AFP

Swiss glaciers have lost 10 per cent of their ice in the last two years, the WMO said, while those in the Pyrenees are likely to disappear completely in a few years, Spanish scientists have previously warned.

Hunger and Fury: The Crisis of Democracy in the Balkans
Jasmin Mujanović, Hurst Publishers

'The worst thing you can eat'

Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.

Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines: 

Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.

Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.

Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.

Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.

Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.

What is cyberbullying?

Cyberbullying or online bullying could take many forms such as sending unkind or rude messages to someone, socially isolating people from groups, sharing embarrassing pictures of them, or spreading rumors about them.

Cyberbullying can take place on various platforms such as messages, on social media, on group chats, or games.

Parents should watch out for behavioural changes in their children.

When children are being bullied they they may be feel embarrassed and isolated, so parents should watch out for signs of signs of depression and anxiety

Key figures in the life of the fort

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.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

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GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

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

Updated: November 30, 2023, 2:08 PM