It’s considered an American college student’s right of passage. A week of fun-filled days spent in the warm Florida sun.
A year ago, images of young people ignoring public health guidelines went viral, but eventually like so much of the world, spring break was interrupted by the coronavirus pandemic.
The students went home, the tourism and crowds mostly ceased.
This year, even though the virus remains a serious problem across the country, spring breakers have returned to the Sunshine State.
Andrew Cohen is the co-founder of Staying Afloat Party Boat, a rental company that caters to spring breakers. “It’s paradise here. Spring break is in full effect,” he said from Fort Lauderdale, a popular tourist destination.
Mr Cohen said business is not just booming – its the best it has ever been.
“Record breaking – everything is through the roof. We’re a relatively new company, three years-old, and we’ve been trying to grow pretty aggressively. So we’ve added boats and even scaled up boat for boat. It’s just through-the-roof sales,” he said.
South of Fort Lauderdale, in Miami, the tourists are back as well.
“It’s a typical spring break time; it's not any different than any other year,” said Traci Elizabeth Holstein.
Ms Holstein lives in Miami Beach, one of the most popular destinations for college students looking to enjoy their holiday.
Images from the weekend show large crowds gathered on the beaches and in the streets.
“I’m concerned for people’s health,” said Ms Holstein. “My main message is I just wish people would be patient and wait another year.”
She’s not alone.
Although Covid-19 cases in Florida are going down, the state is still experiencing about 4,000 new cases a week.
To date, more than 32,000 people have died in Florida from the virus, behind only New York, California and Texas.
“We’re doing better, but I don’t want to say we’re in a great situation where it’s time to relax because we’re really not there,” said Dr Cindy Prins, an associate professor of epidemiology at the University of Florida in Gainesville.
An influx of young people from across the country could not only set the state back but also the nation as it fights to get cases down and vaccinations up.
"There's a worry about people getting infected and bringing it back to where they live, to other states and then seeding it there," Dr Prins told The National.
With the UK variant already present in the state, Dr Prins is concerned spring breakers could bring even more variants into Florida.
“When you have a lot of people getting together and if there are one or two people that are already carrying those variants, that's a great way for those to be spread around further.”
Florida currently has no state-wide travel restrictions or mask requirements.
"We like the fact that people are able to work here. We like the fact that we have been able to save thousands, thousands of businesses and save people's livelihoods,” said Governor Ron DeSantis.
The state’s lack of strict restrictions has made some Floridians angry, especially with all the extra tourists flocking the area.
“Governor DeSantis has not made the smart decision for anybody and pretty much has put the onus on the population itself to make the decisions and people don’t make smart decisions," said Samantha Moore of Palmetto Bay, Florida.
“It’s tough. I wish there was somebody who was taking a strong stand for the people who live here and don’t have to increase our risk.”
'Cheb%20Khaled'
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Sun jukebox
Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)
This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.
Elvis Presley, Mystery Train (1955)
The B-side of Presley’s final single for Sun bops with a drummer-less groove.
Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)
Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.
Carl Perkins, Blue Suede Shoes (1956)
Within a month of Sun’s February release Elvis had his version out on RCA.
Roy Orbison, Ooby Dooby (1956)
An essential piece of irreverent juvenilia from Orbison.
Jerry Lee Lewis, Great Balls of Fire (1957)
Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.
The British in India: Three Centuries of Ambition and Experience
by David Gilmour
Allen Lane
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
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
At a glance - Zayed Sustainability Prize 2020
Launched: 2008
Categories: Health, energy, water, food, global high schools
Prize: Dh2.2 million (Dh360,000 for global high schools category)
Winners’ announcement: Monday, January 13
Impact in numbers
335 million people positively impacted by projects
430,000 jobs created
10 million people given access to clean and affordable drinking water
50 million homes powered by renewable energy
6.5 billion litres of water saved
26 million school children given solar lighting
TUESDAY'S ORDER OF PLAY
Centre Court
Starting at 2pm:
Elina Svitolina (UKR) [3] v Jennifer Brady (USA)
Anastasia Pavlyuchenkova (RUS) v Belinda Bencic (SUI [4]
Not before 7pm:
Sofia Kenin (USA) [5] v Elena Rybakina (KAZ)
Maria Sakkari (GRE) v Aryna Sabalenka (BLR) [7]
Court One
Starting at midday:
Karolina Muchova (CZE) v Katerina Siniakova (CZE)
Kristina Mladenovic (FRA) v Aliaksandra Sasnovich (BLR)
Veronika Kudermetova (RUS) v Dayana Yastermska (UKR)
Petra Martic (CRO) [8] v Su-Wei Hsieh (TPE)
Sorana Cirstea (ROU) v Anett Kontaveit (EST)
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
THE DETAILS
Deadpool 2
Dir: David Leitch
Starring: Ryan Reynolds, Josh Brolin, Justin Dennison, Zazie Beetz
Four stars
