Liquid chocolate the Cadbury Bournville factory in Birmingham, UK. This is the end of the chain where the real money is made. Graham Barclay / Bloomberg News
Liquid chocolate the Cadbury Bournville factory in Birmingham, UK. This is the end of the chain where the real money is made. Graham Barclay / Bloomberg News
Liquid chocolate the Cadbury Bournville factory in Birmingham, UK. This is the end of the chain where the real money is made. Graham Barclay / Bloomberg News
Liquid chocolate the Cadbury Bournville factory in Birmingham, UK. This is the end of the chain where the real money is made. Graham Barclay / Bloomberg News

Melting moment in research


  • English
  • Arabic

As anyone who has tried to walk more than 50 metres outdoors during a UAE summer knows, there are some obvious drawbacks to life in the hotter parts of the world.

These can range from the mildly inconvenient – we’ve all seen tourists bounding barefoot across the white-hot sand of a Dubai beach, only to discover that the sea is hot enough to cook a lobster – to the life-threatening realities of drought and desertification.

But hey, wouldn’t it be great if someone could invent a chocolate bar that didn’t melt in the sun?

The good news is that this challenge to improve the human condition has been taken up by the University of Cambridge.

Its department of chemical engineering and biotechnology is inviting the best brains in Europe to apply for a fully funded doctorate of three and a half years “to study the fundamentals of heat-stable chocolate”.

To qualify for this Wonka-esque post, the applicant must have spent at least four years studying at university, with proven experience of experimental investigation and a high degree in physics, chemistry, materials science or engineering.

Because of funding regulations, whoever bags the gig will have to be European, so Oompa-Loompas need not apply.

And presumably a sweet tooth would be a disadvantage. No point in hiring someone who’d be tempted to scoff all the experiments.

The successful applicant will be supervised by some of the finest brains in Cambridge – two professors and a doctor, leaders in geotechnical and chemical engineering, and soft-matter physics.

The offer is something of a departure for the world-renowned department, whose research groups are better known for work in vital and complex fields such as carbon capture, nanotechnological drug-delivery, development of proteins for regenerative medicine and identifying the molecular basis of major neuropsychiatric disorders, such as schizophrenia, autism and depression.

Small wonder the university is remaining tight-lipped about a project designed solely to bring an end to melty-chocolate misery, and declining to say which commercial organisation is funding it, although it is a fair bet it’s one of the world’s biggest chocolate makers.

Pick any one from Candy Industry magazine’s list of top 10 global confectionery companies, from US giant Mars in the top spot to Turkey’s Yildiz at number 10.

But the answer to “who?” is not as interesting as the answer to “why?”, an answer that shines a light on the dark side of chocolate.

The aim of the project, says Dr Ian Wilson, reader in chemical engineering at Cambridge, is “to understand how chocolate, which is a complex material from a scientific perspective, can be made to retain its shape and product qualities when stored at warmer temperatures”.

The commercial advantages of this “are obvious”, Dr Wilson says, but there is also “the potential for scientific learning, as this project combines the chemistry of bonding as well as aspects of crystallisation and soft solids”.

This is not, he insists, “a doctorate of chocolate, but a doctorate in complex materials science and engineering”.

Perhaps. But at a time when the US and European governments are waging war on confectionery as a chief cause of the obesity epidemic plaguing the western world, chocolate makers – like tobacco and alcohol producers before them – are seeking fresh markets in the less-regulated developing world.

“The world is changing and as the pace of life and accessibility to commodities increases, the chocolate industry needs to adapt too,” says Dr Wilson.

“Whereas previously customers might not expect to be able to eat chocolate in the tropics, today there is an expectation of being able to access everything everywhere. So new product principles are required and that’s what motivates the funding behind this research.”

And of course, chocolate that doesn't melt in the heat would be a breakthrough for sales in countries where air-conditioning is the exception rather than the rule. Michael Segal, a spokesman for the International Cocoa Organisation that works to improve the plight of cocoa farmers, points out that few of the millions of small farmers who grow the cocoa upon which chocolate makers depend have ever tasted the end product.

“There’s not much demand in cocoa-producing countries for chocolate,” says Mr Segal, whose group represents cocoa-producing and consuming countries.

For one thing, “there’s the problem of producing a bar capable of sitting for weeks on the shelf of a shop without air conditioning.

“When the average daily temperature is 32°C it’s not very conducive to eating or storing chocolate, so there’s an element of interest in that they could finally get to taste the end product.”

But ambient temperature isn’t the only reason chocolate has yet to become an acquired taste in West African countries such as Ghana and Ivory Coast, where about 70 per cent of the world’s cocoa is grown by more than 2 million small-scale farmers, many operating at a subsistence level.

For them, a bar of chocolate might cost a day’s wages. Rarely do they sell their cocoa harvest direct to the chocolate makers for the full market price.

Instead, it passes through intermediaries who take advantage of farmers’ lack of organisation to take much of the profit for themselves.

“In a normal chocolate bar cocoa is unlikely to account for more than 10 per cent of manufacturers’ costs,” says Mr Segal.

“One of our ongoing projects is to expose this and highlight the plight of the cocoa farmer, who out of a chain of 100 per cent might be able to recoup perhaps 5 per cent of the value of a chocolate bar.”

The vast majority of farmers are individuals, “typically working a small plot with just a few trees. In many cases these farmers are not very well organised and not very educated, and just doing something that pays them enough to survive. It’s a serious situation.”

Just how serious is something even western chocolate makers recognise.

Sabine Nafziger, secretary general of Caobisco, the association of European chocolate, biscuit and confectionery industries, spoke recently of “the collective challenge facing all stakeholders working to eliminate hazardous child labour conditions in cocoa farming communities in Ivory Coast and Ghana”.

The challenges, admits Caobisco, “are complex and need a holistic approach and a long-term engagement of all stakeholders”.

But so far too little is being done to satisfy the European Campaign for Fair Chocolate.

In July the campaign’s “Chocomobile” began a three-month, 14-nation European tour “to inform people about where cocoa comes from and the inexcusable conditions under which it is produced”.

This year, says the campaign, the global chocolate market will be worth US$100 billion (Dh367bn), but while farmers are earning less than $1.25 a day, the lion’s share of profit from cocoa is made after the beans have reached the developed world.

Worse, says campaigner Lina Gross, the low income for farmers “leads to serious violations of human and labour rights on cocoa farms.

“Farmers cannot pay sufficient salaries to the workers and provide them with acceptable accommodation and health care.”

In many cases, “farmers can’t even afford to hire workers and are forced to deploy their children to work on the farms”, Ms Gross says.

“An estimated 2 million children are working in cocoa cultivation and trade, hundreds of thousands of them under exploitative conditions.”

It remains to be seen if the Cambridge research will lead to a chocolate bar that can survive unprotected in the tropics and, if it does, whether any of the profits harvested as a result by chocolate companies will find their way back to the people growing cocoa for a pittance.

Last month a video showing cocoa farmers in Ivory Coast tasting chocolate for the first time went viral on YouTube.

“I did not know that cocoa was so yummy,” said Alphonse, one of the farmers, in a documentary by Dutch public service broadcaster VPRO, which described the cocoa trade as “a multibillion-dollar industry that divides the world into beggars and gluttons”.

“This,” added Alphonse, quite possibly with his tongue firmly alongside the chunk of chocolate lodged in his cheek, “must be why white people are so healthy”.

newsdesk@thenational.ae

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

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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

 

 

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Friday's schedule in Madrid

Men's quarter-finals

Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time

Roger Federer (4) v Dominic Thiem (5) from 7pm

Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm

Stan Wawrinka v Rafael Nadal (2) from 11.30pm

Women's semi-finals

Belinda Bencic v Simona Halep (3) from 4.30pm

Sloane Stephens (8) v Kiki Bertens (7) from 10pm

Types of fraud

Phishing: Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

Smishing: The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

Vishing: The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

SIM swap: Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

Identity theft: Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

Prize scams: Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

* Nada El Sawy

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BRIEF SCORES

England 353 and 313-8 dec
(B Stokes 112, A Cook 88; M Morkel 3-70, K Rabada 3-85)  
(J Bairstow 63, T Westley 59, J Root 50; K Maharaj 3-50)
South Africa 175 and 252
(T Bavuma 52; T Roland-Jones 5-57, J Anderson 3-25)
(D Elgar 136; M Ali 4-45, T Roland-Jones 3-72)

Result: England won by 239 runs
England lead four-match series 2-1

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'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.

Timeline

1947
Ferrari’s road-car company is formed and its first badged car, the 125 S, rolls off the assembly line

1962
250 GTO is unveiled

1969
Fiat becomes a Ferrari shareholder, acquiring 50 per cent of the company

1972
The Fiorano circuit, Ferrari’s racetrack for development and testing, opens

1976
First automatic Ferrari, the 400 Automatic, is made

1987
F40 launched

1988
Enzo Ferrari dies; Fiat expands its stake in the company to 90 per cent

2002
The Enzo model is announced

2010
Ferrari World opens in Abu Dhabi

2011
First four-wheel drive Ferrari, the FF, is unveiled

2013
LaFerrari, the first Ferrari hybrid, arrives

2014
Fiat Chrysler announces the split of Ferrari from the parent company

2015
Ferrari launches on Wall Street

2017
812 Superfast unveiled; Ferrari celebrates its 70th anniversary

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.