• EMBARGOED TO 0001 WEDNESDAY FEBRUARY 7 NO SALES, NO ARCHIVE, NO CROPPING, CAN ONLY BE USED IN CONNECTION WITH THE NATURAL HISTORY MUSEUM'S WILDLIFE PHOTOGRAPHER OF THE YEAR COMPETITION MANDATORY CREDIT: Nima Sarikhani/Wildlife Photographer of the Year THE FOLLOWING MUST APPEAR CLEARLY AND LEGIBLY IN EDITORIAL COPY: Wildlife Photographer of the Year is developed and produced by the Natural History Museum, London. Undated handout photo issued by Natural History Museum of Ice Bed by Nima Sarikhani, UK, of a polar bear in Norway's Svalbard archipelago, which voted as winner for the Wildlife Photographer of the Year People's Choice Award. Issue date: Wednesday February 7, 2024. PA Photo. See PA story ENVIRONMENT Photography. Photo credit should read: Nima Sarikhani/Wildlife Photographer of the Year/PA Wire NOTE TO EDITORS: This handout photo may only be used in for editorial reporting purposes for the contemporaneous illustration of events, things or the people in the image or facts mentioned in the caption. Reuse of the picture may require further permission from the copyright holder.
    EMBARGOED TO 0001 WEDNESDAY FEBRUARY 7 NO SALES, NO ARCHIVE, NO CROPPING, CAN ONLY BE USED IN CONNECTION WITH THE NATURAL HISTORY MUSEUM'S WILDLIFE PHOTOGRAPHER OF THE YEAR COMPETITION MANDATORY CREDIT: Nima Sarikhani/Wildlife Photographer of the Year THE FOLLOWING MUST APPEAR CLEARLY AND LEGIBLY IN EDITORIAL COPY: Wildlife Photographer of the Year is developed and produced by the Natural History Museum, London. Undated handout photo issued by Natural History Museum of Ice Bed by Nima Sarikhani, UK, of a polar bear in Norway's Svalbard archipelago, which voted as winner for the Wildlife Photographer of the Year People's Choice Award. Issue date: Wednesday February 7, 2024. PA Photo. See PA story ENVIRONMENT Photography. Photo credit should read: Nima Sarikhani/Wildlife Photographer of the Year/PA Wire NOTE TO EDITORS: This handout photo may only be used in for editorial reporting purposes for the contemporaneous illustration of events, things or the people in the image or facts mentioned in the caption. Reuse of the picture may require further permission from the copyright holder.
  • The Happy Turtle by Tzahi Finkelstein, of a Balkan pond turtle with a dragonfly in Israel's Jezreel Valley, is one of the highly commended images. Tzahi Finkelstein / PA
    The Happy Turtle by Tzahi Finkelstein, of a Balkan pond turtle with a dragonfly in Israel's Jezreel Valley, is one of the highly commended images. Tzahi Finkelstein / PA
  • Aurora Jellies by Audun Rikardsen, from Norway, of moon jellyfish in a fjord outside Tromso illuminated by the aurora borealis, was also highly commended. Audun Rikardsen / PA
    Aurora Jellies by Audun Rikardsen, from Norway, of moon jellyfish in a fjord outside Tromso illuminated by the aurora borealis, was also highly commended. Audun Rikardsen / PA
  • Shared Parenting by Mark Boyd, of lions in Maasai Mara, Kenya, was highly commended. Mark Boyd / PA
    Shared Parenting by Mark Boyd, of lions in Maasai Mara, Kenya, was highly commended. Mark Boyd / PA
  • Starling Murmuration by Daniel Dencescu, taken in Rome, Italy, is another highly commended image. Daniel Dencescu / PA
    Starling Murmuration by Daniel Dencescu, taken in Rome, Italy, is another highly commended image. Daniel Dencescu / PA
  • Swallow Over Meadow by Hermann Hirsch and Jan Lessman was shortlisted. Hermann Hirsch / Jan Lessman / PA
    Swallow Over Meadow by Hermann Hirsch and Jan Lessman was shortlisted. Hermann Hirsch / Jan Lessman / PA
  • Bull In A Garbage Dump by Brent Stirton of a scavenging male elephant kicking over rubbish in Tissamaharama, Sri Lanka, was shortlisted. Brent Stirton / PA
    Bull In A Garbage Dump by Brent Stirton of a scavenging male elephant kicking over rubbish in Tissamaharama, Sri Lanka, was shortlisted. Brent Stirton / PA
  • Curiosity by Gerald Hinde, of lions in South Africa's Greater Kruger National Park, was shortlisted. Gerald Hinde / PA
    Curiosity by Gerald Hinde, of lions in South Africa's Greater Kruger National Park, was shortlisted. Gerald Hinde / PA
  • Homecoming by Dvir Barkay, of a pygmy round-eared bat returning to its home in a termite nest in Costa Rica, was shortlisted. Dvir Barkay / PA
    Homecoming by Dvir Barkay, of a pygmy round-eared bat returning to its home in a termite nest in Costa Rica, was shortlisted. Dvir Barkay / PA
  • Opportunity Fox by Matt Maran, of a young red fox in London, was shortlisted. Matt Maran / PA
    Opportunity Fox by Matt Maran, of a young red fox in London, was shortlisted. Matt Maran / PA
  • Looking At Me, Looking At You by John E Marriott, of a grizzly bear in the Chilko River, British Columbia, Canada, was shortlisted. John E. Marriott / PA
    Looking At Me, Looking At You by John E Marriott, of a grizzly bear in the Chilko River, British Columbia, Canada, was shortlisted. John E. Marriott / PA
  • Troublemaker by Stefan Christmann, of an Adelie penguin approaching an emperor penguin and its chick during feeding time in Antarctica's Atka Bay, was shortlisted. Stefan Christmann / PA
    Troublemaker by Stefan Christmann, of an Adelie penguin approaching an emperor penguin and its chick during feeding time in Antarctica's Atka Bay, was shortlisted. Stefan Christmann / PA
  • Snowshoes by Deena Sveinsson, of a snowshoe hare in the Rocky Mountain National Park, US,was shortlisted. Deena Sveinsson / PA
    Snowshoes by Deena Sveinsson, of a snowshoe hare in the Rocky Mountain National Park, US,was shortlisted. Deena Sveinsson / PA
  • Neighbourhood Dispute by Ofer Levy, of a mudskipper fiercely defending its territory from a trespassing crab in Roebuck Bay, Australia, was shortlisted. Ofer Levy / PA
    Neighbourhood Dispute by Ofer Levy, of a mudskipper fiercely defending its territory from a trespassing crab in Roebuck Bay, Australia, was shortlisted. Ofer Levy / PA
  • The Grassland Geladas by Marco Gaiotti, of Gelada monkeys in the Simien Mountains of Ethiopia, was shortlisted. Marco Gaiotti / PA
    The Grassland Geladas by Marco Gaiotti, of Gelada monkeys in the Simien Mountains of Ethiopia, was shortlisted. Marco Gaiotti / PA
  • Missed Sip of Milk by Karim Iliya, of a humpback whale calf missing some of its mother's milk off the coast of Rurutu, French Polynesia, was shortlisted. Karim Iliya / PA
    Missed Sip of Milk by Karim Iliya, of a humpback whale calf missing some of its mother's milk off the coast of Rurutu, French Polynesia, was shortlisted. Karim Iliya / PA
  • Hope by Roberto Garcia-Roa, of a rescued chimpanzee looking out of its enclosure at the Chimpanzee Conservation Centre in the Republic of Guinea, was shortlisted. Roberto Garcia-Roa / PA
    Hope by Roberto Garcia-Roa, of a rescued chimpanzee looking out of its enclosure at the Chimpanzee Conservation Centre in the Republic of Guinea, was shortlisted. Roberto Garcia-Roa / PA
  • Incoming Cuckoo Wasp by Frank Deschandol, of a cuckoo wasp trying to enter a mason bee's clay burrow near Montpellier, France, was shortlisted. Frank Deschandol / PA
    Incoming Cuckoo Wasp by Frank Deschandol, of a cuckoo wasp trying to enter a mason bee's clay burrow near Montpellier, France, was shortlisted. Frank Deschandol / PA
  • A Rare Sight by Axel Gomille, of an Ethiopian wolf in Ethiopia's Bale Mountains National Park, was shortlisted. Axel Gomille / PA
    A Rare Sight by Axel Gomille, of an Ethiopian wolf in Ethiopia's Bale Mountains National Park, was shortlisted. Axel Gomille / PA
  • Tender Touch by Andy Parkinson, of two courting mountain hares in the Monadhliath Mountains in Scotland, was shortlisted. Andy Parkinson / PA
    Tender Touch by Andy Parkinson, of two courting mountain hares in the Monadhliath Mountains in Scotland, was shortlisted. Andy Parkinson / PA
  • Rubbish Drinks by Claire Waring, of a Celebes crested macaque investigating a plastic bottle at the edge of Tangkoko Batuangus Nature Reserve, Indonesia, was shortlisted. Claire Waring / PA
    Rubbish Drinks by Claire Waring, of a Celebes crested macaque investigating a plastic bottle at the edge of Tangkoko Batuangus Nature Reserve, Indonesia, was shortlisted. Claire Waring / PA
  • Fashion Victims by Britta Jaschinski, of confiscated coats made from endangered big cat skins in Hamburg, was shortlisted. Britta Jaschinski / PA
    Fashion Victims by Britta Jaschinski, of confiscated coats made from endangered big cat skins in Hamburg, was shortlisted. Britta Jaschinski / PA
  • Autumn Glow by Uge Fuertes Sanz, of bullrushes and quaking aspens by the Cabriel River in the Sierra de Albarracin, Spain, was shortlisted. Uge Fuertes Sanz / PA
    Autumn Glow by Uge Fuertes Sanz, of bullrushes and quaking aspens by the Cabriel River in the Sierra de Albarracin, Spain, was shortlisted. Uge Fuertes Sanz / PA
  • Duckling Huddle by Charles Davis, of wood ducks in a late spring snowstorm in Smiggin Holes, New South Wales, Australia, was shortlisted. Charles Davis / PA
    Duckling Huddle by Charles Davis, of wood ducks in a late spring snowstorm in Smiggin Holes, New South Wales, Australia, was shortlisted. Charles Davis / PA

Polar bear sleeping on iceberg wins wildlife photography competition


Neil Murphy
  • English
  • Arabic

An image of a young polar bear drifting off to sleep on an iceberg has won the UK's annual Wildlife Photographer of the Year People’s Choice Award.

The shot was captured by British amateur photographer Nima Sarikhani in Svalbard, a Norwegian archipelago in the Arctic Ocean, a region that has been particularly affected by global warming.

Mr Sarikhani said he wanted the photograph to inspire hope and that there is still time to “fix the mess we have caused” by the human-made climate crisis.

It came top in a public vote that saw a record 75,000 nature and photography enthusiasts choose their favourite picture from shortlist of 25 images.

Dr Douglas Gurr, director of the Natural History Museum, which runs the annual Wildlife Photographer of the Year competition, said the picture is a visual representation of the impacts of climate change and habitat loss.

After three days searching for polar bears in thick fog off Svalbard, the expedition vessel Mr Sarikhani was travelling on changed course to where there was still some sea ice, and encountered two of the animals.

Just before midnight, a young male climbed on to a small iceberg and used his paws to scrape away the ice to carve out a bed for himself, allowing Mr Sarikhani to capture the moment the bear drifted off to sleep.

Dr Gurr said that Mr Sarikhani's image allows us to see the "beauty and fragility of our planet".

“His thought-provoking image is a stark reminder of the integral bond between an animal and its habitat and serves as a visual representation of the detrimental impacts of climate warming and habitat loss.”

Among the 25 pictures, four shots that also proved favourites with voters included the interaction between a pond turtle and a northern banded groundling dragonfly, and a starling murmuration forming the shape of a bird.

Two lionesses grooming a cub and two moon jellyfish illuminated by the aurora borealis in a fjord in Norway were also among the highly commended finalists in the public vote.

The shortlist for the People’s Choice Award was drawn by the Natural History Museum and an international judging panel from almost 50,000 images submitted for the Wildlife Photographer of the Year competition.

The five images will be displayed online and at the Natural History Museum in London until June 30, 2024.

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%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3Eamana%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2010%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Karim%20Farra%20and%20Ziad%20Aboujeb%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EUAE%3Cbr%3E%3Cstrong%3ERegulator%3A%20%3C%2Fstrong%3EDFSA%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinancial%20services%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E85%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESelf-funded%3Cbr%3E%3C%2Fp%3E%0A
Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

ANALYSTS’ TOP PICKS OF SAUDI BANKS IN 2019

Analyst: Aqib Mehboob of Saudi Fransi Capital

Top pick: National Commercial Bank

Reason: It will be at the forefront of project financing for government-led projects

 

Analyst: Shabbir Malik of EFG-Hermes

Top pick: Al Rajhi Bank

Reason: Defensive balance sheet, well positioned in retail segment and positively geared for rising rates

 

Analyst: Chiradeep Ghosh of Sico Bank

Top pick: Arab National Bank

Reason: Attractive valuation and good growth potential in terms of both balance sheet and dividends

Super Bowl LIII schedule

What Super Bowl LIII

Who is playing New England Patriots v Los Angeles Rams

Where Mercedes-Benz Stadium in Atlanta, United States

When Sunday (start time is 3.30am on Monday UAE time)

 

The specs

Price, base / as tested Dh12 million

Engine 8.0-litre quad-turbo, W16

Gearbox seven-speed dual clutch auto

Power 1479 @ 6,700rpm

Torque 1600Nm @ 2,000rpm 0-100kph: 2.6 seconds 0-200kph: 6.1 seconds

Top speed 420 kph (governed)

Fuel economy, combined 35.2L / 100km (est)

Company profile

Date started: 2015

Founder: John Tsioris and Ioanna Angelidaki

Based: Dubai

Sector: Online grocery delivery

Staff: 200

Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends

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

Result

Arsenal 4
Monreal (51'), Ramsey (82'), Lacazette 85', 89')

West Ham United 1
Arnautovic (64')

COMPANY PROFILE

Company name: SimpliFi

Started: August 2021

Founder: Ali Sattar

Based: UAE

Industry: Finance, technology

Investors: 4DX, Rally Cap, Raed, Global Founders, Sukna and individuals

MATCH INFO

Osasuna 1 Real Madrid 4
Osasuna: García (14')
Real Madrid: Isco (33'), Ramos (38'), Vázquez (84'), Jovic (90' 2)

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Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

Updated: February 08, 2024, 6:18 AM