Pupils at a school in Bangalore, in southern Indian state of Karnataka. School-age children have suffered in India as the pandemic forced schools to close for prolonged periods. EPA
Pupils at a school in Bangalore, in southern Indian state of Karnataka. School-age children have suffered in India as the pandemic forced schools to close for prolonged periods. EPA
Pupils at a school in Bangalore, in southern Indian state of Karnataka. School-age children have suffered in India as the pandemic forced schools to close for prolonged periods. EPA
Pupils at a school in Bangalore, in southern Indian state of Karnataka. School-age children have suffered in India as the pandemic forced schools to close for prolonged periods. EPA

World

Asia

India to open first hybrid school as pandemic hits learning

Pupils from around the country will attend a blend of online and in-person classes

Taniya Dutta
New Delhi

December 21, 2021

  • English
  • Arabic

An Indian educational institution is planning to open South Asia’s first hybrid school that will offer both online and offline learning to children, as the country continues to grapple with pandemic-related shutdowns.

Jain International Residential Hybrid School in Bangalore in southern Karnataka state will admit pupils from January 2022. The new school will bring together teachers and pupils from across geographical locations on a single platform.

The model offers both online and in-person teaching to pupils from kindergarten through to Grade 12 through a network of at least 40 home campuses in 20 Indian cities, including the capital New Delhi and Mumbai.

The school will have teachers from around the world who will stream their classes online using a learning operating system called TMRW.

While the pupils will have the main branch as their parent school, they will be tied to a local school in their city called their home campus. Sports and physical activities will take place in-person at the home campus.

“We were looking out for an alternate model to reach out to students and parents,” said Hussain Dohadwalla, one of the board members of the programme.

“We saw the limitations of a completely online education. The social interaction which is such a key part of the school is lacking,” he told The National.

“While teaching will still be happening online, we will have some sessions happening offline in a home campus during the weekends for cultural activities, career counselling, which is close to where the child stays."

The new schooling concept comes at a time when children in India have suffered due to the Covid-19 pandemic that led to significant closures of schools, forcing them to take online classes.

Many experts and parents have expressed concerns that long absence from the classroom will adversely affect the children.

But some parents have supported online schools over fears that children were being exposed to Covid-19.

Several reports have warned that the pandemic could result in millions of children, mostly from poorer backgrounds, dropping out of schools because they are unable to afford devices required to continue education.

Cities like Delhi opened schools briefly in November after they had been shut since March 2020, only for them to close their doors again because of severe air pollution in the city.

Omicron around the world - in pictures

  • Children walk through the settlement of Vlakfontein outside Johannesburg in South Africa. Although children under 12 are not taking part in the country's Covid-19 vaccination campaign, cases in young children are on the rise since the discovery of the Omicron variant. AP
    Children walk through the settlement of Vlakfontein outside Johannesburg in South Africa. Although children under 12 are not taking part in the country's Covid-19 vaccination campaign, cases in young children are on the rise since the discovery of the Omicron variant. AP
  • People wearing face masks to protect against Covid-19 cross the Concorde square in Paris. The World Health Organisation says early evidence suggests the omicron variant may be spreading faster than the highly transmissible delta variant, but brings with it less severe coronavirus disease. AP
    People wearing face masks to protect against Covid-19 cross the Concorde square in Paris. The World Health Organisation says early evidence suggests the omicron variant may be spreading faster than the highly transmissible delta variant, but brings with it less severe coronavirus disease. AP
  • President Joe Biden delivers remarks in the state dinning room at the White House in Washington. The US president and the vice president held a meeting with members of the White House Covid-19 Response Team on the latest developments related to the Omicron variant. EPA
    President Joe Biden delivers remarks in the state dinning room at the White House in Washington. The US president and the vice president held a meeting with members of the White House Covid-19 Response Team on the latest developments related to the Omicron variant. EPA
  • Dr Anthony Fauci, chief medical advisor to President Joe Biden, attends a Covid-19 meeting at the White House. EPA
    Dr Anthony Fauci, chief medical advisor to President Joe Biden, attends a Covid-19 meeting at the White House. EPA
  • People wait in line to get tested for Covid-19 in Times Square, New York. AFP
    People wait in line to get tested for Covid-19 in Times Square, New York. AFP
  • The Omicron variant of Covid-19 has been detected in at least 19 US states. Health officials are urging Americans to get vaccinated and receive their booster shots. AFP
    The Omicron variant of Covid-19 has been detected in at least 19 US states. Health officials are urging Americans to get vaccinated and receive their booster shots. AFP
  • Leonardo Velasco, 4, reacts as he receives a dose of the Sinopharm vaccine in Caracas, Venezuela, Reuters
    Leonardo Velasco, 4, reacts as he receives a dose of the Sinopharm vaccine in Caracas, Venezuela, Reuters
  • People wear face masks as they ride a bus after the first case of the Omicron variant was detected in Pakistan. The case was reported in a private hospital in Karachi by a patient with a history of international travel. EPA
    People wear face masks as they ride a bus after the first case of the Omicron variant was detected in Pakistan. The case was reported in a private hospital in Karachi by a patient with a history of international travel. EPA
  • A health care worker prepares a dose of the Pfizer vaccine in Johannesburg, South Africa. Reuters
    A health care worker prepares a dose of the Pfizer vaccine in Johannesburg, South Africa. Reuters
  • A medical worker holds a sign for visitors to prepare for coronavirus tests at a temporary screening clinic in Seoul, South Korea. AP
    A medical worker holds a sign for visitors to prepare for coronavirus tests at a temporary screening clinic in Seoul, South Korea. AP
  • A child waits to receive a dose of the Sinofarm vaccine in La Paz, after Bolivian President Luis Arce authorised the vaccination of children between five and 11 years old. AFP
    A child waits to receive a dose of the Sinofarm vaccine in La Paz, after Bolivian President Luis Arce authorised the vaccination of children between five and 11 years old. AFP
  • Ice skaters take a selfie on the ice rink at the Natural History Museum in central London. AFP
    Ice skaters take a selfie on the ice rink at the Natural History Museum in central London. AFP
  • A health professional points to a Christmas tree made with Covid-19 and flu vaccine vials at the Public Health Basic Unit 'Ernani Agricola' in the Lapa neighborhood in Rio de Janeiro, Brazil. AFP
    A health professional points to a Christmas tree made with Covid-19 and flu vaccine vials at the Public Health Basic Unit 'Ernani Agricola' in the Lapa neighborhood in Rio de Janeiro, Brazil. AFP
  • Skaters, most wearing face masks to combat the spread of coronavirus, skate on the ice rink at the Natural History Museum in London. AFP
    Skaters, most wearing face masks to combat the spread of coronavirus, skate on the ice rink at the Natural History Museum in London. AFP
  • A medical worker prepares a Moderna vaccine on the first day of the re-opening of a Covid-19 vaccination centre in Merignac, on the outskirts of Bordeaux, France. AFP
    A medical worker prepares a Moderna vaccine on the first day of the re-opening of a Covid-19 vaccination centre in Merignac, on the outskirts of Bordeaux, France. AFP
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

Sanju

Produced: Vidhu Vinod Chopra, Rajkumar Hirani

Director: Rajkumar Hirani

Cast: Ranbir Kapoor, Vicky Kaushal, Paresh Rawal, Anushka Sharma, Manish’s Koirala, Dia Mirza, Sonam Kapoor, Jim Sarbh, Boman Irani

Rating: 3.5 stars

The Perfect Couple

Starring: Nicole Kidman, Liev Schreiber, Jack Reynor

Creator: Jenna Lamia

Rating: 3/5

Dates for the diary

To mark Bodytree’s 10th anniversary, the coming season will be filled with celebratory activities:

  • September 21 Anyone interested in becoming a certified yoga instructor can sign up for a 250-hour course in Yoga Teacher Training with Jacquelene Sadek. It begins on September 21 and will take place over the course of six weekends.
  • October 18 to 21 International yoga instructor, Yogi Nora, will be visiting Bodytree and offering classes.
  • October 26 to November 4 International pilates instructor Courtney Miller will be on hand at the studio, offering classes.
  • November 9 Bodytree is hosting a party to celebrate turning 10, and everyone is invited. Expect a day full of free classes on the grounds of the studio.
  • December 11 Yogeswari, an advanced certified Jivamukti teacher, will be visiting the studio.
  • February 2, 2018 Bodytree will host its 4th annual yoga market.
EA Sports FC 24
Company%20profile
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The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

Sri Lanka Test squad:

Dimuth Karunaratne (stand-in captain), Niroshan Dickwella (vice captain), Lahiru Thirimanne, Kaushal Silva, Kusal Mendis, Kusal Janith Perera, Milinda Siriwardana, Dhananjaya de Silva, Oshada Fernando, Angelo Perera, Suranga Lakmal, Kasun Rajitha, Vishwa Fernando, Chamika Karunaratne, Mohamed Shiraz, Lakshan Sandakan and Lasith Embuldeniya.

Company%20Profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Ovasave%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20November%202022%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Majd%20Abu%20Zant%20and%20Torkia%20Mahloul%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Healthtech%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%20Three%20employees%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-seed%3Cbr%3E%3Cstrong%3EInvestment%3A%3C%2Fstrong%3E%20%24400%2C000%3C%2Fp%3E%0A
The specs: 2019 Mini Cooper

Price, base: Dh141,740 (three-door) / Dh165,900 (five-door)
Engine: 1.5-litre four-cylinder (Cooper) / 2.0-litre four-cylinder (Cooper S)
Power: 136hp @ 4,500rpm (Cooper) / 192hp @ 5,000rpm (Cooper S)
Torque: 220Nm @ 1,480rpm (Cooper) / 280Nm @ 1,350rpm (Cooper S)
Transmission: Seven-speed automatic
Fuel consumption, combined: 4.8L to 5.4L / 100km

UAE currency
The specs

Engine 60kwh FWD

Battery Rimac 120kwh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry

Power 204hp Torque 360Nm

Price, base / as tested Dh174,500 

The specs

Engine: 2x201bhp AC Permanent-magnetic electric

Transmission: n/a

Power: 402bhp

Torque: 659Nm

Price estimate: Dh200,000

On sale: Q3 2022 

Women%E2%80%99s%20T20%20World%20Cup%20Qualifier
%3Cp%3E%3Cstrong%3EUAE%20fixtures%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E25%20April%20%E2%80%93%20Ireland%20v%20UAE*%3Cbr%3E27%20April%20%E2%80%93%20UAE%20v%20Zimbabwe**%3Cbr%3E29%20April%20%E2%80%93%20Netherlands%20v%20UAE*%3Cbr%3E3%20May%20%E2%80%93%20UAE%20v%20Vanuatu*%3Cbr%3E5%20May%20%E2%80%93%20Semi-finals%3Cbr%3E7%20May%20%E2%80%93%20Final%3Cbr%3E%3Cstrong%3EUAE%20squad%3A%20%3C%2Fstrong%3EEsha%20Oza%20(captain)%2C%20Al%20Maseera%20Jahangir%2C%20Avanee%20Patel%2C%20Heena%20Hotchandani%2C%20Indhuja%20Nandakumar%2C%20Kavisha%20Kumari%2C%20Khushi%20Sharma%2C%20Lavanya%20Keny%2C%20Mehak%20Thakur%2C%20Rinitha%20Rajith%2C%20Samaira%20Dharnidharka%2C%20Siya%20Gokhale%2C%20Suraksha%20Kotte%2C%20Theertha%20Satish%2C%20Vaishnave%20Mahesh.%3C%2Fp%3E%0A%3Cp%3E*Zayed%20Cricket%20Stadium%3C%2Fp%3E%0A%3Cp%3E**Tolerance%20Oval%3C%2Fp%3E%0A
While you're here
Walls

Louis Tomlinson

3 out of 5 stars

(Syco Music/Arista Records)

Global institutions: BlackRock and KKR

US-based BlackRock is the world's largest asset manager, with $5.98 trillion of assets under management as of the end of last year. The New York firm run by Larry Fink provides investment management services to institutional clients and retail investors including governments, sovereign wealth funds, corporations, banks and charitable foundations around the world, through a variety of investment vehicles.

KKR & Co, or Kohlberg Kravis Roberts, is a global private equity and investment firm with around $195 billion of assets as of the end of last year. The New York-based firm, founded by Henry Kravis and George Roberts, invests in multiple alternative asset classes through direct or fund-to-fund investments with a particular focus on infrastructure, technology, healthcare, real estate and energy.

 

The view from The National
So what is Spicy Chickenjoy?

Just as McDonald’s has the Big Mac, Jollibee has Spicy Chickenjoy – a piece of fried chicken that’s crispy and spicy on the outside and comes with a side of spaghetti, all covered in tomato sauce and topped with sausage slices and ground beef. It sounds like a recipe that a child would come up with, but perhaps that’s the point – a flavourbomb combination of cheap comfort foods. Chickenjoy is Jollibee’s best-selling product in every country in which it has a presence.
 

Mohammed bin Zayed Majlis
Singham Again

Director: Rohit Shetty

Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone

Rating: 3/5

While you're here
The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

A meeting of young minds

The 3,494 entries for the 2019 Sharjah Children Biennial come from:

435 – UAE

2,000 – China

808 – United Kingdom

165 – Argentina

38 – Lebanon

16 – Saudi Arabia

16 – Bangladesh

6 – Ireland

3 – Egypt

3 – France

2 – Sudan

1 – Kuwait

1 – Australia
 

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While you're here
ON%20TRACK
%3Cp%3EThe%20Dubai%20Metaverse%20Assembly%20will%20host%20three%20main%20tracks%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEducate%3A%3C%2Fstrong%3E%20Consists%20of%20more%20than%2010%20in-depth%20sessions%20on%20the%20metaverse%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInspire%3A%3C%2Fstrong%3E%20Will%20showcase%20use%20cases%20of%20the%20metaverse%20in%20tourism%2C%20logistics%2C%20retail%2C%20education%20and%20health%20care%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EContribute%3A%3C%2Fstrong%3E%20Workshops%20for%20metaverse%20foresight%20and%20use-case%20reviews%3C%2Fp%3E%0A
Updated: December 21, 2021, 2:21 PM
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