• Andre Bing, a Walmart manager, opened fire on fellow employees in the break room, killing six people in the country’s second high-profile mass shooting in four days. Getty Images / AFP
    Andre Bing, a Walmart manager, opened fire on fellow employees in the break room, killing six people in the country’s second high-profile mass shooting in four days. Getty Images / AFP
  • A memorial is set up outside of the Chesapeake, Virginia, Walmart. The Virginian-Pilot / AP
    A memorial is set up outside of the Chesapeake, Virginia, Walmart. The Virginian-Pilot / AP
  • Chairs with stuffed animals sit outside St Thomas Episcopal Church representing the victims of the mass shooting. Reuters
    Chairs with stuffed animals sit outside St Thomas Episcopal Church representing the victims of the mass shooting. Reuters
  • Lashana Hicks joins other mourners at a memorial for those killed in a fatal shooting. Getty Images / AFP
    Lashana Hicks joins other mourners at a memorial for those killed in a fatal shooting. Getty Images / AFP
  • Cameron Bertrand with the gun violence activist group Violence Intervention and Prevention talks to his dog at a memorial for those killed. Getty Images / AFP
    Cameron Bertrand with the gun violence activist group Violence Intervention and Prevention talks to his dog at a memorial for those killed. Getty Images / AFP
  • A Virginia State Police officer watches the police line set up at the site of Tuesdays fatal shooting. Getty Images / AFP
    A Virginia State Police officer watches the police line set up at the site of Tuesdays fatal shooting. Getty Images / AFP
  • A memorial outside the Walmart. Reuters
    A memorial outside the Walmart. Reuters
  • This photo provided by the Chesapeake Police Department shows Tyneka Johnson, who Chesapeake police identified as one of six victims. Chesapeake Police Department / AP
    This photo provided by the Chesapeake Police Department shows Tyneka Johnson, who Chesapeake police identified as one of six victims. Chesapeake Police Department / AP
  • Lorenzo Gamble, who Chesapeake police identified as one of six victims allegedly shot by Andre Bing. Chesapeake Police Department / AP
    Lorenzo Gamble, who Chesapeake police identified as one of six victims allegedly shot by Andre Bing. Chesapeake Police Department / AP
  • Randy Blevins, who Chesapeake police identified as one of six victims. Chesapeake Police Department / AP
    Randy Blevins, who Chesapeake police identified as one of six victims. Chesapeake Police Department / AP
  • Kellie Pyle, who Chesapeake police identified as one of six victims. Chesapeake Police Department / AP
    Kellie Pyle, who Chesapeake police identified as one of six victims. Chesapeake Police Department / AP
  • Under police supervision, a tow truck tows the shooter's car from the scene. EPA
    Under police supervision, a tow truck tows the shooter's car from the scene. EPA
  • An FBI agent works to help people recover their cars from the scene. EPA
    An FBI agent works to help people recover their cars from the scene. EPA
  • Members of the FBI search the home of suspected gunman Andre Bing. Getty Images / AFP
    Members of the FBI search the home of suspected gunman Andre Bing. Getty Images / AFP
  • Briana Tyler demonstrates the gunman shooting indiscriminately, as she talks about witnessing the mass shooting at a Walmart. AP
    Briana Tyler demonstrates the gunman shooting indiscriminately, as she talks about witnessing the mass shooting at a Walmart. AP
  • Alicia McDuffie was one of Bing's neighbours. AP
    Alicia McDuffie was one of Bing's neighbours. AP
  • Bing's neighbours described the shooter as 'weird' and a 'loner'. AP
    Bing's neighbours described the shooter as 'weird' and a 'loner'. AP
  • Police respond to a fatal shooting at a Walmart shop in Chesapeake, Virginia, on November 22. All photos: AP
    Police respond to a fatal shooting at a Walmart shop in Chesapeake, Virginia, on November 22. All photos: AP
  • Virginia authorities fear 10 people may have been killed
    Virginia authorities fear 10 people may have been killed
  • Police officers at the scene said the suspected killer was dead
    Police officers at the scene said the suspected killer was dead

Walmart shooter left 'death note' on his phone


Holly Aguirre
  • English
  • Arabic

Officials investigating the fatal shooting of six people at a Walmart in southern Virginia said that the gunman legally purchased a 9mm firearm hours before the incident and left a note with criticisms of co-workers on his phone.

Police in the city of Chesapeake issued a news release on Friday saying that they had conducted a forensic analysis of Walmart supervisor Andre Bing’s phone and found a file labelled “Death note”.

In the note, released by police, Bing said his co-workers had harassed and mocked him.

“I was harassed by idiots of low intelligence and a lack of wisdom … They laughed at me and said that I was like Jeffrey Dahmer,” read part of the note, posted on Twitter.

The 'death note' left on Walmart shooter Andre Bing's phone was discovered by authorities. Photo: City of Chesapeake Police Department
The 'death note' left on Walmart shooter Andre Bing's phone was discovered by authorities. Photo: City of Chesapeake Police Department

The rambling manifesto also said that Bing was “one of the most loving people in the world” and “wanted a wife” but didn't deserve one.

Police said Bing had several magazines on him and died of an apparently self-inflicted gunshot wound.

He was “dressed in civilian clothing and was not wearing any type of armour or a ballistic vest”, the police statement read.

In a statement, Walmart identified Bing as an overnight shift team leader who had been with the company since 2010. Co-workers told various media outlets that Bing was paranoid about the government, kept tape over the lens of his phone's camera and had made threats against various employees.

Joshua Johnson, who worked as a maintenance worker at the store until 2019, told CNN that Bing had previously issued ominous threats if he were to ever lose his job.

“He said if he ever got fired from his job, he would retaliate and people would remember who he was,” Mr Johnson said.

Another employee, Donya Prioleau, said he was “quite mean” and could be “condescending when he spoke to us”.

Police identified the victims as Brian Pendleton, 38; Kellie Pyle, 52; Lorenzo Gamble, 43; and Randy Blevins, 70, all of whom were from Chesapeake; and Tyneka Johnson, 22, of nearby Portsmouth.

Among the victims was a 16-year-old boy whose name was being withheld.

Located about 65km south-east of Washington, the store was busy before the attack on Tuesday night, with people stocking up ahead of the Thanksgiving holiday, a shopper told a local TV station.

Andre Bing worked as an overnight manager at the Virginia Walmart. EPA
Andre Bing worked as an overnight manager at the Virginia Walmart. EPA

Police spokesman Leo Kosinski said officers responded “in an active shooter fashion at 10.15pm” local time. He said that in a period of 30 to 45 minutes, police found “multiple fatalities and multiple injured parties”, including the gunman.

Virginia was still reeling from a shooting last week in which three University of Virginia American football players were killed.

The US has now had 40 mass killings so far this year, second to the 45 that occurred for all of 2019.

A mass killing is defined as at least four people killed, not including the killer.

President Joe Biden described the shooting as “yet another horrific and senseless act of violence”.

“Tomorrow is Thanksgiving, one of our most cherished holidays that brings us together as Americans and as families, when we hug our loved ones and count our blessings,” Mr Biden said in a statement.

But because of the shooting, “there are now more families who know the worst kind of loss and pain imaginable”.

Five killed in shooting at Colorado Springs nightclub

  • Mourners stand outside Colorado Springs City Hall. Getty Images / AFP
    Mourners stand outside Colorado Springs City Hall. Getty Images / AFP
  • A gunman opened fire in a Colorado Springs nightclub on November 19, killing five and injuring 25. Getty Images / AFP
    A gunman opened fire in a Colorado Springs nightclub on November 19, killing five and injuring 25. Getty Images / AFP
  • Hundreds rallied outside the courthouse to recognise the victims and comfort each other. Getty Images / AFP
    Hundreds rallied outside the courthouse to recognise the victims and comfort each other. Getty Images / AFP
  • Club Q co-owner Nic Grzecka is embraced by mourners outside Colorado Springs City Hall. Getty Images / AFP
    Club Q co-owner Nic Grzecka is embraced by mourners outside Colorado Springs City Hall. Getty Images / AFP
  • Supporters of Club Q embrace outside city hall. AP
    Supporters of Club Q embrace outside city hall. AP
  • The crowd listens to speakers outside city hall. AP
    The crowd listens to speakers outside city hall. AP
  • There were many tears for the victims from friends, families and a lot of supportive strangers. AP
    There were many tears for the victims from friends, families and a lot of supportive strangers. AP
  • Nic Grezcka, co-owner of Club Q, hugs a patron outside city hall. AP
    Nic Grezcka, co-owner of Club Q, hugs a patron outside city hall. AP
  • The alleged gunman faces possible hate crime charges. AP
    The alleged gunman faces possible hate crime charges. AP
  • Investigators continue to collect evidence after a mass shooting at Club Q. AP
    Investigators continue to collect evidence after a mass shooting at Club Q. AP
  • The gunman was released from hospital on Tuesday. AP
    The gunman was released from hospital on Tuesday. AP
  • Photographs of the victims of the mass shooting make up part of a makeshift memorial near the club. AP
    Photographs of the victims of the mass shooting make up part of a makeshift memorial near the club. AP
  • Preliminary charges against the gunman include five counts of first-degree murder and five counts of a bias-motivated crime – elsewhere called a hate crime – causing bodily injury, per El Paso County Court’s online docket. AP
    Preliminary charges against the gunman include five counts of first-degree murder and five counts of a bias-motivated crime – elsewhere called a hate crime – causing bodily injury, per El Paso County Court’s online docket. AP
  • A mass shooting is defined as an incident with at least four killed or injured, not including the gunman. AP
    A mass shooting is defined as an incident with at least four killed or injured, not including the gunman. AP
  • Richard Fierro consoles his daughter, Kassandra, whose boyfriend, Raymond Green Vance, was among those killed. Mr Fierro, a US Army veteran, is credited with subduing the gunman. Getty Images / AFP
    Richard Fierro consoles his daughter, Kassandra, whose boyfriend, Raymond Green Vance, was among those killed. Mr Fierro, a US Army veteran, is credited with subduing the gunman. Getty Images / AFP
  • Mr Fierro consoles his daughter, Kassandra, as she mourns her boyfriend at the memorial outside of Club Q. Getty Images / AFP
    Mr Fierro consoles his daughter, Kassandra, as she mourns her boyfriend at the memorial outside of Club Q. Getty Images / AFP
  • Artist Paes164 paints a mural at his art gallery and lounge in Colorado Springs. Reuters
    Artist Paes164 paints a mural at his art gallery and lounge in Colorado Springs. Reuters
  • Latisha Hardy and daughter Yvonne Shepherd write notes in chalk on the sidewalk at the memorial. Reuters
    Latisha Hardy and daughter Yvonne Shepherd write notes in chalk on the sidewalk at the memorial. Reuters
  • Shooting survivor Ed Sanders says he is resilient and won't be 'taken out by some sick person'. AP
    Shooting survivor Ed Sanders says he is resilient and won't be 'taken out by some sick person'. AP
  • James Slaugh suffered a bullet wound to his shoulder during the mass shooting. AP
    James Slaugh suffered a bullet wound to his shoulder during the mass shooting. AP
  • Dallas Dutka says a prayer for her cousin Daniel Aston who was killed in the shooting. AP
    Dallas Dutka says a prayer for her cousin Daniel Aston who was killed in the shooting. AP
  • The US has recorded more than 600 mass shootings so far this year, the Gun Violence Archive reported. Getty Images / AFP
    The US has recorded more than 600 mass shootings so far this year, the Gun Violence Archive reported. Getty Images / AFP
  • Raymond Green Vance was celebrating a birthday at the club when he was killed. AP
    Raymond Green Vance was celebrating a birthday at the club when he was killed. AP
  • Victim Kelly Loving was described by her sister as loving, caring and sweet. AP
    Victim Kelly Loving was described by her sister as loving, caring and sweet. AP
  • Victim Ashley Paugh had a young daughter and worked with a non-profit that helped foster children. EPA
    Victim Ashley Paugh had a young daughter and worked with a non-profit that helped foster children. EPA
  • Derrick Rump was a bartender at Club Q. EPA
    Derrick Rump was a bartender at Club Q. EPA
  • Daniel Aston, the bar's supervisor, moved to Colorado Springs two years ago to be closer to his mother and father. EPA
    Daniel Aston, the bar's supervisor, moved to Colorado Springs two years ago to be closer to his mother and father. EPA
  • Mr Fierro said that he does not consider himself a hero and was merely thinking of saving his family when he tackled the gunman. AP
    Mr Fierro said that he does not consider himself a hero and was merely thinking of saving his family when he tackled the gunman. AP
Mobile phone packages comparison
MATCH INFO

Tottenham Hotspur 0 Everton 1 (Calvert-Lewin 55')

Man of the Match Allan (Everton)

THE SPECS

Engine: 4.0L twin-turbo V8

Gearbox: eight-speed automatic

Power: 571hp at 6,000rpm

Torque: 800Nm from 2,000-4,500rpm

Fuel economy, combined: 11.4L/100km

Price, base: from Dh571,000

On sale: this week

UAE currency: the story behind the money in your pockets
The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Vidaamuyarchi

Director: Magizh Thirumeni

Stars: Ajith Kumar, Arjun Sarja, Trisha Krishnan, Regina Cassandra

Rating: 4/5

 

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

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

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Multitasking pays off for money goals

Tackling money goals one at a time cost financial literacy expert Barbara O'Neill at least $1 million.

That's how much Ms O'Neill, a distinguished professor at Rutgers University in the US, figures she lost by starting saving for retirement only after she had created an emergency fund, bought a car with cash and purchased a home.

"I tell students that eventually, 30 years later, I hit the million-dollar mark, but I could've had $2 million," Ms O'Neill says.

Too often, financial experts say, people want to attack their money goals one at a time: "As soon as I pay off my credit card debt, then I'll start saving for a home," or, "As soon as I pay off my student loan debt, then I'll start saving for retirement"."

People do not realise how costly the words "as soon as" can be. Paying off debt is a worthy goal, but it should not come at the expense of other goals, particularly saving for retirement. The sooner money is contributed, the longer it can benefit from compounded returns. Compounded returns are when your investment gains earn their own gains, which can dramatically increase your balances over time.

"By putting off saving for the future, you are really inhibiting yourself from benefiting from that wonderful magic," says Kimberly Zimmerman Rand , an accredited financial counsellor and principal at Dragonfly Financial Solutions in Boston. "If you can start saving today ... you are going to have a lot more five years from now than if you decide to pay off debt for three years and start saving in year four."

The Kites

Romain Gary

Penguin Modern Classics

WHAT IS A BLACK HOLE?

1. Black holes are objects whose gravity is so strong not even light can escape their pull

2. They can be created when massive stars collapse under their own weight

3. Large black holes can also be formed when smaller ones collide and merge

4. The biggest black holes lurk at the centre of many galaxies, including our own

5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed

Updated: November 25, 2022, 6:28 PM