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ao3feed-narlie · 10 days
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Tell Him Today
read it on AO3 at https://ift.tt/Xqc1NPz by thehiccupingbanana “I love you.” Nick rehearsed as he stood in front of his full-length mirror. “Nicky?” Nick’s mum called through the slightly open bedroom door. “What are you doing?” Nick cleared his throat, “I want to tell Charlie I love him.” or The first half of Volume 5 from Nick's POV. Words: 3508, Chapters: 1/1, Language: English Fandoms: Heartstopper (Webcomic) Rating: Teen And Up Audiences Warnings: No Archive Warnings Apply Categories: M/M Characters: Nicholas "Nick" Nelson, Sarah Nelson, Charles "Charlie" Spring (Heartstopper), Elle Argent, Mariam Argent, Aled Last, Tao Xu, Tara Jones, Darcy Olsson Relationships: Nicholas "Nick" Nelson/Charles "Charlie" Spring, Nicholas "Nick" Nelson & Sarah Nelson Additional Tags: Fluff, POV Nicholas "Nick" Nelson, Nicholas "Nick" Nelson Loves Charles "Charlie" Spring, Charles "Charlie" Spring Loves Nicholas "Nick" Nelson, Nicholas "Nick" Nelson & Charles "Charlie" Spring Are in Love, Volume 5 (Heartstopper), author is american (derogatory), sarah is the biggest narlie fan i think read it on AO3 at https://ift.tt/Xqc1NPz
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Nathan Ajayi, Youssef Farouk, Priya Singh-Stevens, Sarah Nelson, Yan Xu, Mariam and Richard Argent, Elle’s art school principal.
There’s just so many supporting adults in tje Heartstopper universe and we should be singing all their praises because they’re all truly incredible.
Especially for Tao’s mom Yan. The way she loves Elle 🥺 lowkey think she loves Elle more than Tao does sometimes
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hyperfocuscentre · 2 years
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reseau-actu · 6 years
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Les églises sculptées dans la roche, qui attirent chaque année des cohortes de chrétiens orthodoxes, souffrent de l'érosion. Emmanuel Macron, qui veut accroître la coopération culturelle bilatérale, doit visiter le sanctuaire en mars prochain.
À Lalibela (Éthiopie)
Éclairés par les myriades d'étoiles du ciel éthiopien, des centaines de fidèles affluent vers Lalibela. Malgré leur âge souvent avancé, ils marchent, des heures durant, pour se recueillir chaque jour dans ce lieu saint du christianisme orthodoxe. À mesure qu'ils s'approchent des onze églises construites au XIIe siècle, ils forment une procession de silhouettes fantomatiques, drapées d'une couverture à la blancheur ternie par la poussière amassée sur les chemins de terre.
Les édifices dépassent à peine du sol: ils ont été taillés d'un bloc dans la roche. Colonnes, fenêtres et sculptures ont été façonnées au fur et à mesure de la descente. Des tunnels souterrains relient les églises entre elles. L'édification de ce qui se veut une représentation de Jérusalem, alors rendue inaccessible par la prise de la ville sainte par Saladin en 1187, a été décidée par le roi Lalibela. Selon les croyances locales, ce travail de titan a été facilité par l'aide d'«anges blancs» relayant les ouvriers la nuit.
» LIRE AUSSI - Éthiopie: 10 sites et attractions incontournables
L'ensemble a été inscrit au patrimoine mondial de l'Unesco en 1978. Cependant, certains éléments présenteraient un «grand risque de s'effondrer», estime Esayas G. Yohannes, professeur à l'Institut technologique d'Addis-Abeba. Très abîmées par l'érosion, cinq églises ont été recouvertes d'un abri à la lourde structure métallique en 2008. Sortes de gigantesques préaux au style de cour de récréation qui tranche avec la majesté du lieu, ils ne devaient rester en place que cinq ans, le temps de restaurer les édifices. Dix ans plus tard, la rénovation n'a pas même commencé. Leurs imposants piliers sont situés à quelques mètres des églises, contrairement au plan original validé par l'Unesco, moins intrusif.
Complète impuissance
Selon Esayas G. Yohannes, les «préaux» n'ont pas été conçus pour résister aux vents forts qui s'abattent parfois sur la ville, située à 2 600 mètres d'altitude. Les calculs auraient pris en compte des rafales de 22 mètres par seconde, mais elles atteindraient souvent 28 m/s. Dès lors, la prudence aurait voulu que la construction puisse supporter des bourrasques de 35 m/s. Certains fidèles affirment que des vis sont tombées de la structure, par soir de grand vent. La situation est d'autant plus préoccupante que les églises sont reliées entre elles. Si l'abri de l'une d'elles venait à tomber, il détruirait un monument, et endommagerait les autres. C'est un «désastre qui ne demande qu'à arriver», alerte le professeur dans son rapport commandité par l'Autorité pour la recherche et la conservation de l'héritage culturel (ARCHC).
L'annonce d'Emmanuel Macron d'accroître la coopération culturelle entre la France et l'Éthiopie, en particulier à Lalibela, a été accueillie avec un grand soulagement
Getaye Tesfaye, le directeur de l'ARCHC à Lalibela, se désole. Depuis que certains se sont mis en tête de restaurer les églises, «ils font plus de dégâts que les éléments naturels». Après la pose des abris financés par l'Union européenne pour un coût de 5,5 millions d'euros, les fissures se sont multipliées. Dans son immense bureau, lui aussi construit sur les deniers bruxellois, il donne le sentiment d'une complète impuissance. Le terme «finances» revient constamment dans son discours. Selon l'ancienne ministre de la Culture et du Tourisme Hirut Woldemariam, le retrait des abris coûtera environ 17,5 millions d'euros. Une somme considérable pour un pays dont le produit intérieur brut était de 70 milliards d'euros en 2017.
Pour visiter la «nouvelle Jérusalem», les touristes, venus d'Allemagne et de France pour la plupart, doivent débourser 44 euros. Selon le père Mengiste Worku, secrétaire général du clergé de Lalibela, cette manne représente 1 à 1,2 million d'euros par an… dont pas un centime ne finance la restauration ou l'entretien du patrimoine. «Cet argent est versé aux 700 servants de l'église, et à 200 personnes en grande difficulté.» De ce fait, l'annonce d'Emmanuel Macron, en octobre, d'accroître la coopération culturelle entre la France et l'Éthiopie, en particulier à Lalibela, a été accueillie avec un grand soulagement. Mekonnen Gebremeskel, membre du comité local de surveillance des restaurations, pointe l'urgence de la situation. «On envisageait de collecter l'argent auprès de la communauté. Les croyants sont prêts à contribuer, mais cela prendrait du temps. Si la France finance le retrait des abris, on pourra passer directement à la restauration.»
Contentieux historique
Assis face à l'église Mariam, le nom éthiopien de Marie, le père Kidale Mariam lit la Bible. Il prie Emmanuel Macron de «bien veiller à ce que l'argent arrive ici. D'importantes sommes d'argent données pour l'infrastructure des églises sont allées remplir des poches privées par le passé.» Le vieil homme aux lunettes rafistolées par du Scotch que le temps a rendu marron souligne son propos par l'incessant va-et-vient d'un repoussoir à mouches en crin de cheval. Il ne mâche pas ses mots: «Les employés du bureau du tourisme à Lalibela se comportent comme des hyènes, ils prennent tout pour eux.» Habtamu Tesfaw, le directeur du bureau, estime quant à lui que «dans le futur une partie de l'argent donné par les touristes devrait être utilisé pour la restauration des églises». Il dénombre 30.000 visiteurs étrangers. Un guide local s'insurge: «Ils mentent sur les chiffres!» Chaque touriste indique sur un papier son nom et sa nationalité. Cette année, il a participé au comptage organisé par l'Église. «De fin septembre 2017 à fin avril 2018, 57.000 touristes étrangers ont visité Lalibela», assure-t-il.
La construction des «préaux» ayant été effectuée par des Italiens, les théories conspirationnistes vont bon train
Autre difficulté: les locaux ne disposent ni de l'expertise nécessaire pour retirer les abris, ni du «manuel» laissé par les ingénieurs, qui expliquerait la procédure. La construction des «préaux» ayant été effectuée par des Italiens, les théories conspirationnistes vont bon train. Le père Kidale Mariam en est convaincu: «Ils ont volontairement abîmé les églises. La preuve, ils ont utilisé de gros engins qui ont fait des vibrations. Ils veulent qu'elles s'effondrent.» Deux nonnes au visage émacié par les multiples jeûnes qu'elles ne cessent de s'imposer malgré leur âge et la chaleur du lieu approuvent silencieusement. Le contentieux entre les deux pays est historique. L'Italie a occupé l'Éthiopie de 1936 à 1941.
Terhi Lehtinen, chef adjointe de la délégation de l'Union européenne (UE) à Addis-Abeba, écarte toute perte volontaire, mais confirme qu'«il n'est pas impossible que certains documents manquent». Almaz Mengesha, responsable des secteurs économiques et sociaux (qui incluent la culture) à la délégation de l'UE, remarque: «Le sujet n'avait pas été abordé en détail avant cette année. Lors d'une récente réunion, l'Unesco et l'ARCHC nous ont demandé si l'on avait une objection au retrait des abris.» L'ambassade de France en Éthiopie a quant à elle tenu à consulter des documents archivés à la délégation, en préparation de la venue d'Emmanuel Macron à Lalibela, prévue pour le mois de mars 2019.
Le comité local de lutte pour la préservation des églises aurait adressé 21 lettres restées sans réponse aux autorités compétentes à Addis-Abeba. Ils ont également envoyé des délégués dans la capitale, mais aucun responsable ne leur a en retour rendu visite à Lalibela. Le maire de la ville et le directeur administratif de l'Église, qui font en théorie partie du comité fédéral pour la préservation des édifices, ne seraient pas même invités aux réunions. Lassés, des résidents ont manifesté le 7 octobre. Depuis, le premier ministre Abiy Ahmed, nommé en mars, s'est rendu dans la «nouvelle Jérusalem» et a fait part de la situation au président français lors de son premier voyage en Europe. Mi-décembre, un envoyé du ministère de la Culture et du Tourisme a effectué le déplacement depuis Addis-Abeba.
Dès leur arrivée, les pèlerins baisent le sol à trois reprises
Échaudés par l'expérience des abris subventionnés par l'UE, les habitants ont créé un comité local de surveillance lorsque l'ambassade des États-Unis a financé les travaux de restauration de l'église Rafael-Gabriel en 2015-2016. Discrets, sans dommages apparents pour l'église, ceux-ci sont vus comme un succès. Le professeur Yirga Gelaw Woldeyes, de l'université de Curtin, en Australie, note cependant l'inconséquence de certaines décisions. Ainsi, par exemple, le produit chimique Xb avait été validé par le comité scientifique, mais les ouvriers ont utilisé du Xa, sans qu'aucune étude préalable n'ait validé ce composant.
En cette fin décembre, sept maçons s'affairent sur le perron de l'église. Truelle à la main, ils en rebouchent les trous en prévision de l'arrivée massive de pèlerins pour le Noël orthodoxe, le 7 janvier. Ces travaux ont été commandités par l'Église pour éviter les chutes sur un sol auparavant glissant et accidenté. Les ouvriers disent appliquer les procédures apprises durant la rénovation, mais travaillent sans supervision. Les pèlerins commencent quant à eux à arriver, après avoir marché durant des centaines de kilomètres. Nombre d'entre eux dorment à même le sol dans l'enceinte des murs sacrés. Dès leur arrivée, ils baisent le sol à trois reprises. Puis se mettent à scander des prières en guèze, la langue ancienne d'Éthiopie, selon une liturgie inchangée depuis des siècles.
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jobs-in-dubai-uae · 7 years
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Several parents are stocking up on school uniforms and books, ahead of the 5 per cent VAT that will be implemented on these school necessities starting January 1, 2018. Parents in the UAE are, however, relieved there will be no tax on school tuition fees (though fees on higher education institutions will be taxed), but school uniforms and books are not exempted. An Indian parent of two children, Pranesh Nair, said he will be purchasing four to five sets of uniforms for each of his child before the tax takes effect. "I will go buy uniforms now to manage our budget. Usually, we buy four to five sets for our first child and now our second child will be starting school next year, so we'll buy the uniforms before the year ends," Nair said, adding that this tax will affect the budgets of expatriates who survive in the country only on their monthly salary. "If you're getting taxed on school uniforms and other things, it's not good for us because two things that should never be taxed are education and hospitals. Even though there is no tax on tuition fees, the fees are increasing each year. 80 per cent of the people are expats here and they're living on their salary. The day-to-day cost of living is increasing, not only in the UAE, but also in other countries," said Nair, a sales manager. A parent of three children, Mariam Ayaz said she will be reusing the uniforms from previous years and purchase additional ones before the year ends, besides buying used books from other students in order to save money. "If the school fees are increasing each year, how can we parents afford to pay extra for books and uniforms? Five per cent may not seem much in a single payment, but if we do our yearly budgets, that extra money could've been saved to buy other important things for our children," said Ayaz, a full-time mum with two daughters and a son. "I'll buy uniforms one size larger for my kids, so we won't have to purchase again after the tax. "For books, I will try to find used books or younger children can use the books my eldest daughter used before," Ayaz added. One parent, however, doesn't mind paying the tax. Rajeev Sivaraman said: "I have two kids in India International School Sharjah. I'm paying approximately Dh1,600 per year for books and uniforms for both of them together. Paying Dh80 extra for one year will not be a burden for me." He added: "I don't think it's advisable to stock early on books and uniforms to get an advantage over VAT. I will be happy to pay that nominal 5 per cent tax, as this is going to the UAE government and will be spent on the development of the country."
School uniform stores see an early buying rush
Some uniform stores in the UAE are reporting an increase in sales ahead of the 5 per cent VAT that will be implemented on uniforms for private schools. The admin at the uniform store Stitches, Marie Argent, said that they have been seeing more customers recently, which she said is 'unusual' for this time of the year. Several parents also told Khaleej Times that they were stocking up on uniforms before the tax takes effect. Prices for uniforms can vary anywhere between Dh30 to Dh100, depending on the school and type of uniform. "There are more customers coming into the store. We have to implement the tax starting January 1, so we see that they are some customers coming in to buy additional books now," Argent said. Noina Khan, the owner of the Uniform Centre, believes that parents should not be stocking up on uniforms so early as schools may change their policy on the type of uniforms. Khan said that schools sometimes change the style of uniforms, every two to three years. "Parents have to think what if the school changes their policy. They will have all of these additional uniforms that their child cannot wear anymore," she said. However, a tax expert at Dubai-based Tax Consultancy, Sarah Ferguson, said: "To summarise, the impact of VAT on school uniforms in the UAE will be a 5 per cent increase to the end consumer. Parents can prepare themselves better by purchasing school uniforms before January 1, 2018 when the new VAT rules take effect. The VAT impact on school books in the UAE that are related to the curriculum will be zero-rated and will not be affected by the implementation of VAT."
An overview of VAT on education in GCC and how it is applied
Sarah Ferguson (Founder, Sarah Ferguson Tax Consultancy) VAT registered businesses that supply goods and services are subject to VAT at either the standard or zero rate. The mandatory registration threshold shall be Dh375,000. Unless supplies of goods and services are zero rated or exempt, they will be subject to VAT at the standard rate. The standard rate of VAT applied will be 5 per cent, across the GCC region. VAT on Education It is common for many countries across the world to exempt education from VAT. Each GCC country has the discretion to either exempt the education sector from VAT or subject it to VAT at the zero rate. In addition to education services, for which the education provider usually charges a school or tuition fee, the education provider may also be engaged in other income generating activities such as the sale of goods including school uniforms and school books. The main educational services and related goods and services supplied shall be zero-rated, if supplied by any of the following 'qualifying educational institutions':
Nurseries, preschools, schools
Higher educational institutions owned or funded by Federal or local Government.
This means that a 'qualifying educational institution' shall not charge VAT on the zero-rated educational services they provide, and will be able to recover the VAT they pay on related costs when they file their tax returns. Any educational services provided by other entities not listed above shall be subject to the standard rate (i.e. 5 per cent). Provision of educational services by a 'qualifying educational institutions' is a zero-rated taxable supply. Hence, if the supplies exceed the Mandatory Registration Threshold of Dh375,000, then the institution needs to register. It may apply for exceptions from registration via the registration application if the institution does not provide any services or goods taxed at the standard rate of 5 per cent. Applying for an exception will relieve the school from filing regular returns, but would also mean the school cannot recover the input tax incurred on its expenses. If a 'qualifying educational institution' supplies other goods and services that are directly related to a zero-rated supply of education, they qualify for zero-rating as well. For example, books and digital reading material supplied by educational institutions that are related to the curriculum being taught also qualify for zero-rating. There are supplies related to the provision of the education services which are subject to the standard rate (i.e. 5 per cent), such as:
Goods and Services supplied by a 'qualifying educational institution' to persons who are not enrolled in it;
Any goods, other than educational materials provided by a 'qualifying educational institution', which are consumed or transformed by the students being taught by it;
Uniforms or any other clothing which are required to be worn by a 'qualifying educational institution', irrespective of whether or not they are supplied by such institution as part of the supply of educational services.
Electronic devices used in educational services, irrespective of whether or not supplied by a 'qualifying educational institution' as part of the supply of educational services.
Your views on the impact of VAT on prices of school uniforms and books?
The implementation of VAT is good for the development of the nation, as the money can be used for infrastructure development and other kinds of progress work. Keeping in mind the increase in prices though, I will use textbooks given to me by my friend, a grade above me. I will also not buy new sets of uniforms this year as I can easily reuse last year's uniforms. Saakshi Joshi, Grade 11, Delhi Private School, Sharjah Any expense in the education machinery is unavoidable. Being a mother of two school-going kids, my plan is to be more vigilant with expenses January onwards. I cannot stop my kids from getting new books, or buying stationery for school projects. However, I can keep the family budget low on entertainment and minimise expenses on junk and processed food. Initially, VAT will impose challenges and distress our individual pockets, but, I believe it is for the UAE's betterment in the long run. Niti Bhargava, parent of two As a student, uniform and books are essential. Families will try to save money with the introduction of VAT. Saving money is not something children are concerned about. But I believe the incoming tax will make kids more aware of their parents' exp-ense burden. Students need to learn how to conserve their belongings, such as keeping their books in good condition so that it can be passed on to their younger siblings or friends. This will teach children the value of sharing. Ditto for keeping stationery items safe and not losing them. Kristi Reeni Joies, grade 8 student © Khaleej Times via Edarabia.com
0 notes
edarabia · 7 years
Link
Several parents are stocking up on school uniforms and books, ahead of the 5 per cent VAT that will be implemented on these school necessities starting January 1, 2018. Parents in the UAE are, however, relieved there will be no tax on school tuition fees (though fees on higher education institutions will be taxed), but school uniforms and books are not exempted. An Indian parent of two children, Pranesh Nair, said he will be purchasing four to five sets of uniforms for each of his child before the tax takes effect. "I will go buy uniforms now to manage our budget. Usually, we buy four to five sets for our first child and now our second child will be starting school next year, so we'll buy the uniforms before the year ends," Nair said, adding that this tax will affect the budgets of expatriates who survive in the country only on their monthly salary. "If you're getting taxed on school uniforms and other things, it's not good for us because two things that should never be taxed are education and hospitals. Even though there is no tax on tuition fees, the fees are increasing each year. 80 per cent of the people are expats here and they're living on their salary. The day-to-day cost of living is increasing, not only in the UAE, but also in other countries," said Nair, a sales manager. A parent of three children, Mariam Ayaz said she will be reusing the uniforms from previous years and purchase additional ones before the year ends, besides buying used books from other students in order to save money. "If the school fees are increasing each year, how can we parents afford to pay extra for books and uniforms? Five per cent may not seem much in a single payment, but if we do our yearly budgets, that extra money could've been saved to buy other important things for our children," said Ayaz, a full-time mum with two daughters and a son. "I'll buy uniforms one size larger for my kids, so we won't have to purchase again after the tax. "For books, I will try to find used books or younger children can use the books my eldest daughter used before," Ayaz added. One parent, however, doesn't mind paying the tax. Rajeev Sivaraman said: "I have two kids in India International School Sharjah. I'm paying approximately Dh1,600 per year for books and uniforms for both of them together. Paying Dh80 extra for one year will not be a burden for me." He added: "I don't think it's advisable to stock early on books and uniforms to get an advantage over VAT. I will be happy to pay that nominal 5 per cent tax, as this is going to the UAE government and will be spent on the development of the country."
School uniform stores see an early buying rush
Some uniform stores in the UAE are reporting an increase in sales ahead of the 5 per cent VAT that will be implemented on uniforms for private schools. The admin at the uniform store Stitches, Marie Argent, said that they have been seeing more customers recently, which she said is 'unusual' for this time of the year. Several parents also told Khaleej Times that they were stocking up on uniforms before the tax takes effect. Prices for uniforms can vary anywhere between Dh30 to Dh100, depending on the school and type of uniform. "There are more customers coming into the store. We have to implement the tax starting January 1, so we see that they are some customers coming in to buy additional books now," Argent said. Noina Khan, the owner of the Uniform Centre, believes that parents should not be stocking up on uniforms so early as schools may change their policy on the type of uniforms. Khan said that schools sometimes change the style of uniforms, every two to three years. "Parents have to think what if the school changes their policy. They will have all of these additional uniforms that their child cannot wear anymore," she said. However, a tax expert at Dubai-based Tax Consultancy, Sarah Ferguson, said: "To summarise, the impact of VAT on school uniforms in the UAE will be a 5 per cent increase to the end consumer. Parents can prepare themselves better by purchasing school uniforms before January 1, 2018 when the new VAT rules take effect. The VAT impact on school books in the UAE that are related to the curriculum will be zero-rated and will not be affected by the implementation of VAT."
An overview of VAT on education in GCC and how it is applied
Sarah Ferguson (Founder, Sarah Ferguson Tax Consultancy) VAT registered businesses that supply goods and services are subject to VAT at either the standard or zero rate. The mandatory registration threshold shall be Dh375,000. Unless supplies of goods and services are zero rated or exempt, they will be subject to VAT at the standard rate. The standard rate of VAT applied will be 5 per cent, across the GCC region. VAT on Education It is common for many countries across the world to exempt education from VAT. Each GCC country has the discretion to either exempt the education sector from VAT or subject it to VAT at the zero rate. In addition to education services, for which the education provider usually charges a school or tuition fee, the education provider may also be engaged in other income generating activities such as the sale of goods including school uniforms and school books. The main educational services and related goods and services supplied shall be zero-rated, if supplied by any of the following 'qualifying educational institutions':
Nurseries, preschools, schools
Higher educational institutions owned or funded by Federal or local Government.
This means that a 'qualifying educational institution' shall not charge VAT on the zero-rated educational services they provide, and will be able to recover the VAT they pay on related costs when they file their tax returns. Any educational services provided by other entities not listed above shall be subject to the standard rate (i.e. 5 per cent). Provision of educational services by a 'qualifying educational institutions' is a zero-rated taxable supply. Hence, if the supplies exceed the Mandatory Registration Threshold of Dh375,000, then the institution needs to register. It may apply for exceptions from registration via the registration application if the institution does not provide any services or goods taxed at the standard rate of 5 per cent. Applying for an exception will relieve the school from filing regular returns, but would also mean the school cannot recover the input tax incurred on its expenses. If a 'qualifying educational institution' supplies other goods and services that are directly related to a zero-rated supply of education, they qualify for zero-rating as well. For example, books and digital reading material supplied by educational institutions that are related to the curriculum being taught also qualify for zero-rating. There are supplies related to the provision of the education services which are subject to the standard rate (i.e. 5 per cent), such as:
Goods and Services supplied by a 'qualifying educational institution' to persons who are not enrolled in it;
Any goods, other than educational materials provided by a 'qualifying educational institution', which are consumed or transformed by the students being taught by it;
Uniforms or any other clothing which are required to be worn by a 'qualifying educational institution', irrespective of whether or not they are supplied by such institution as part of the supply of educational services.
Electronic devices used in educational services, irrespective of whether or not supplied by a 'qualifying educational institution' as part of the supply of educational services.
Your views on the impact of VAT on prices of school uniforms and books?
The implementation of VAT is good for the development of the nation, as the money can be used for infrastructure development and other kinds of progress work. Keeping in mind the increase in prices though, I will use textbooks given to me by my friend, a grade above me. I will also not buy new sets of uniforms this year as I can easily reuse last year's uniforms. Saakshi Joshi, Grade 11, Delhi Private School, Sharjah Any expense in the education machinery is unavoidable. Being a mother of two school-going kids, my plan is to be more vigilant with expenses January onwards. I cannot stop my kids from getting new books, or buying stationery for school projects. However, I can keep the family budget low on entertainment and minimise expenses on junk and processed food. Initially, VAT will impose challenges and distress our individual pockets, but, I believe it is for the UAE's betterment in the long run. Niti Bhargava, parent of two As a student, uniform and books are essential. Families will try to save money with the introduction of VAT. Saving money is not something children are concerned about. But I believe the incoming tax will make kids more aware of their parents' exp-ense burden. Students need to learn how to conserve their belongings, such as keeping their books in good condition so that it can be passed on to their younger siblings or friends. This will teach children the value of sharing. Ditto for keeping stationery items safe and not losing them. Kristi Reeni Joies, grade 8 student © Khaleej Times
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belafrika · 7 years
Text
#MusoYiriwaton : Grande foire artisanale du Mali à Bruxelles organisée par Mme Assanatou Doucouré
A l’occasion de la célébration de l’indépendance du Mali, l’association Muso Yiriwaton qui signifie « «promotion de la femme » et qui
est une association sans but lucratif apolitique menant des activités dans le but d’aider les femmes ici en Belgique et aussi en milieu rural
du Mali et surtout pour la promotion de la culture africaine, a organisé une grande foire artisanale à Anvers et à Bruxelles
où plusieurs artisans maliens  spécialement venus de Bamako et d’autres exposants de Paris, ont voulu pendant deux semaines faire découvrir l’artisanat
malien au public belge et autres communautés de la diaspora venus nombreux participer à cette première édition de la grande foire malienne dans la
capitale de l’Europe.
C’est dans une atmosphère très chaleureuse et conviviale que Mme Assanatou Doucouré, femme active et engagée, présidente de l’association
Muso Yiriwaton,  a ouvert les portes de la foire au public pour montrer les merveilles et la richesse de l’artisanat de l’Afrique de l’ouest en général
et du Mali en particulier.
  Plusieurs personnalités politiques engagées et autres membres du corps diplomatique comme son excellence Monsieur Cissé Sékou,
ambassadeur du Mali ou Madame Fatoumata Sidibé, femme politique artiste et auteure ainsi que des responsables d’association notamment
Madame Regina Mukondola de l’Union des Femmes Africaines, Mme Delphine Nouind, la déléguée internationale de HISSIS,
l’association des femmes rurales d’Hikoadjom, sans oublier Mme Camara Malado vice présidente du conseil des Maliens de France,
Monsieur Touré Mamounou Ministre conseiller à l’ambassade du Mali à Bruxelles,  ont honoré de leur présence à la première édition
de la foire artisanale du Mali répondant à l’invitation de l’association Muso Yiriwaton.
  Les exposants et le public venus de toute la Belgique sont satisfaits de cette expérience inédite en amenant l’artisanat malien en Europe car depuis
les événements tragiques notamment le terrorisme que vit la population malienne, le pays est déserté par les touristes. C’est donc unanimement que
le public belge, la diaspora africaine en Belgique ainsi que les amis du Mali ont salué cette belle initiative de Mme Assanatou Doucouré qui a mis à l’honneur
certains pays comme le Sénégal, la Côte d’Ivoire et surtout le Niger représenté par une forte délégation du haut conseil des nigériens et l’association
des femmes nigériennes de Belgique conduite par Mme Nadja Mariame.
On peut trouver dans les différents stands de cette foire, plusieurs produits comme le couscous de riz, le fonio précuit, des perles ,
des produits Tiakri faits par la coopération multinationale de DANAYA à Bamako, des bijoux en argent, des ustensiles de cuisines,
des plantes médicinales et autres potions magiques et aphrodisiaques comme la gamme de produits ” secret de femmes ” sans oublier
les beaux boubous en Bazin et Bogolan, deux textiles africains qui occupent une place de choix dans le style vestimentaire africain en général.
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La foire artisanale du Mali  s’est terminée dans la joie et l’allégresse en toute beauté avec l’orchestre Mic Mo Lion & Colorblind du grand chanteur
Ibou Soumbounou avec son équipe qui a animé un magnifique et gratuit concert offert au public qui a dansé au rythme du reggae.
Le rendez-vous est donc pris pour la seconde édition en 2018 avec plusieurs d’artistes, artisans et exposants pour faire découvrir de magnifiques
produits artisanaux du Mali.
Reportage Vidéo à suivre très prochainement sur http://www.belafrikamedia.com et sur http://www.bam-tv.com (BAM-TV) votre chaine qui diffuse 24h/24
Anani K.
Editeur responsable Bel’Afrika Média TV
Grande foire artisanale du Mali à Bruxelles organisée par l’association Muso Yiriwaton et Mme Assanatou Doucouré #MusoYiriwaton : Grande foire artisanale du Mali à Bruxelles organisée par Mme Assanatou Doucouré A l’occasion de la célébration de l’indépendance du Mali, l’association Muso Yiriwaton qui signifie « «promotion de la femme » et qui…
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ao3feed-narlie · 1 year
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Afternoon Tea
read it on AO3 at https://ift.tt/JKBFx4O by Pocketfamily Tao, Elle and Charlie take their mothers out to afternoon tea at the Hopetoun Tea Rooms. Charlie is a reluctant participant. After a booking mix-up, they find themselves agreeing to share a table with a mother and her son, who is down from Leeds for the weekend. Charlie finds himself enjoying the afternoon much more than he thought. Words: 1885, Chapters: 1/2, Language: English Fandoms: Heartstopper (Webcomic), Heartstopper (TV) Rating: Teen And Up Audiences Warnings: No Archive Warnings Apply Categories: M/M Characters: Nicholas "Nick" Nelson, Charles "Charlie" Spring (Heartstopper), Tao Xu, Jane Spring, Yan Xu (Heartstopper), Sarah Nelson, Elle Argent, Mariam Argent Relationships: Nicholas "Nick" Nelson/Charles "Charlie" Spring Additional Tags: Fluff, Aged-Up Character(s), Alternate Universe - Canon Divergence, Alternate Universe - Different First Meeting read it on AO3 at https://ift.tt/JKBFx4O
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ao3feed-narlie · 8 months
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Just For You | Heartstopper Royalty AU
read it on AO3 at https://ift.tt/tB0yLfg by trix_mackabre Charles 'Charlie' Spring is the heir to the throne of the majestic and merry Sloughton Kingdom. Despite that, his mother refuses to step down from the throne anytime soon as she doesn't think Charlie is ready nor suitable for the throne yet. In an attempt to prove to his mother that he well be an able king, he meddles in the preparation in the war and begs his mother to make him the army's general. During training, Charlie meets a knight named Nicholas 'Nick' Nelson. From there, a beautiful and rather awkward friendship blossoms as Charlie navigates through his feelings for Nick. Words: 4730, Chapters: 2/?, Language: English Fandoms: Heartstopper (TV), Heartstopper (Webcomic) Rating: Explicit Warnings: Creator Chose Not To Use Archive Warnings Categories: M/M Characters: Nicholas "Nick" Nelson, Charles "Charlie" Spring (Heartstopper), Elle Argent, Tao Xu, Isaac Henderson (Heartstopper), Tara Jones, Darcy Olsson, Sarah Nelson, Nellie Nelson, Victoria "Tori" Spring, Jane Spring, Julio Spring, Yan Xu (Heartstopper), Benjamin "Ben" Hope, Harry Greene, Stéphane Nelson, David Nelson (Heartstopper), Mariam Argent, Oliver "Olly" Spring Relationships: Nicholas "Nick" Nelson/Charles "Charlie" Spring, Elle Argent/Tao Xu, Tara Jones/Darcy Olsson, Benjamin "Ben" Hope/Charles "Charlie" Spring Additional Tags: Gay, Gay Sex, Forbidden Love, Alternate Universe, Alternate Universe - Historical, Alternate Universe - Royalty, Smut, Fluff, Fluff and Smut, Heartwarming, Violent Sex, Violence, Royalty, Sad with a Happy Ending, Alternate Universe - Different First Meeting, AU, Alternate Universe - Fantasy, Alternate Universe - Magic, Magic, Adults, Alternate Universe - Age Changes, Don't worry the BenxCharlie won't last too long because yuck, Eventual Smut read it on AO3 at https://ift.tt/tB0yLfg
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jobs-in-dubai-uae · 7 years
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Several parents are stocking up on school uniforms and books, ahead of the 5 per cent VAT that will be implemented on these school necessities starting January 1, 2018. Parents in the UAE are, however, relieved there will be no tax on school tuition fees (though fees on higher education institutions will be taxed), but school uniforms and books are not exempted. An Indian parent of two children, Pranesh Nair, said he will be purchasing four to five sets of uniforms for each of his child before the tax takes effect. "I will go buy uniforms now to manage our budget. Usually, we buy four to five sets for our first child and now our second child will be starting school next year, so we'll buy the uniforms before the year ends," Nair said, adding that this tax will affect the budgets of expatriates who survive in the country only on their monthly salary. "If you're getting taxed on school uniforms and other things, it's not good for us because two things that should never be taxed are education and hospitals. Even though there is no tax on tuition fees, the fees are increasing each year. 80 per cent of the people are expats here and they're living on their salary. The day-to-day cost of living is increasing, not only in the UAE, but also in other countries," said Nair, a sales manager. A parent of three children, Mariam Ayaz said she will be reusing the uniforms from previous years and purchase additional ones before the year ends, besides buying used books from other students in order to save money. "If the school fees are increasing each year, how can we parents afford to pay extra for books and uniforms? Five per cent may not seem much in a single payment, but if we do our yearly budgets, that extra money could've been saved to buy other important things for our children," said Ayaz, a full-time mum with two daughters and a son. "I'll buy uniforms one size larger for my kids, so we won't have to purchase again after the tax. "For books, I will try to find used books or younger children can use the books my eldest daughter used before," Ayaz added. One parent, however, doesn't mind paying the tax. Rajeev Sivaraman said: "I have two kids in India International School Sharjah. I'm paying approximately Dh1,600 per year for books and uniforms for both of them together. Paying Dh80 extra for one year will not be a burden for me." He added: "I don't think it's advisable to stock early on books and uniforms to get an advantage over VAT. I will be happy to pay that nominal 5 per cent tax, as this is going to the UAE government and will be spent on the development of the country."
School uniform stores see an early buying rush
Some uniform stores in the UAE are reporting an increase in sales ahead of the 5 per cent VAT that will be implemented on uniforms for private schools. The admin at the uniform store Stitches, Marie Argent, said that they have been seeing more customers recently, which she said is 'unusual' for this time of the year. Several parents also told Khaleej Times that they were stocking up on uniforms before the tax takes effect. Prices for uniforms can vary anywhere between Dh30 to Dh100, depending on the school and type of uniform. "There are more customers coming into the store. We have to implement the tax starting January 1, so we see that they are some customers coming in to buy additional books now," Argent said. Noina Khan, the owner of the Uniform Centre, believes that parents should not be stocking up on uniforms so early as schools may change their policy on the type of uniforms. Khan said that schools sometimes change the style of uniforms, every two to three years. "Parents have to think what if the school changes their policy. They will have all of these additional uniforms that their child cannot wear anymore," she said. However, a tax expert at Dubai-based Tax Consultancy, Sarah Ferguson, said: "To summarise, the impact of VAT on school uniforms in the UAE will be a 5 per cent increase to the end consumer. Parents can prepare themselves better by purchasing school uniforms before January 1, 2018 when the new VAT rules take effect. The VAT impact on school books in the UAE that are related to the curriculum will be zero-rated and will not be affected by the implementation of VAT."
An overview of VAT on education in GCC and how it is applied
Sarah Ferguson (Founder, Sarah Ferguson Tax Consultancy) VAT registered businesses that supply goods and services are subject to VAT at either the standard or zero rate. The mandatory registration threshold shall be Dh375,000. Unless supplies of goods and services are zero rated or exempt, they will be subject to VAT at the standard rate. The standard rate of VAT applied will be 5 per cent, across the GCC region. VAT on Education It is common for many countries across the world to exempt education from VAT. Each GCC country has the discretion to either exempt the education sector from VAT or subject it to VAT at the zero rate. In addition to education services, for which the education provider usually charges a school or tuition fee, the education provider may also be engaged in other income generating activities such as the sale of goods including school uniforms and school books. The main educational services and related goods and services supplied shall be zero-rated, if supplied by any of the following 'qualifying educational institutions':
Nurseries, preschools, schools
Higher educational institutions owned or funded by Federal or local Government.
This means that a 'qualifying educational institution' shall not charge VAT on the zero-rated educational services they provide, and will be able to recover the VAT they pay on related costs when they file their tax returns. Any educational services provided by other entities not listed above shall be subject to the standard rate (i.e. 5 per cent). Provision of educational services by a 'qualifying educational institutions' is a zero-rated taxable supply. Hence, if the supplies exceed the Mandatory Registration Threshold of Dh375,000, then the institution needs to register. It may apply for exceptions from registration via the registration application if the institution does not provide any services or goods taxed at the standard rate of 5 per cent. Applying for an exception will relieve the school from filing regular returns, but would also mean the school cannot recover the input tax incurred on its expenses. If a 'qualifying educational institution' supplies other goods and services that are directly related to a zero-rated supply of education, they qualify for zero-rating as well. For example, books and digital reading material supplied by educational institutions that are related to the curriculum being taught also qualify for zero-rating. There are supplies related to the provision of the education services which are subject to the standard rate (i.e. 5 per cent), such as:
Goods and Services supplied by a 'qualifying educational institution' to persons who are not enrolled in it;
Any goods, other than educational materials provided by a 'qualifying educational institution', which are consumed or transformed by the students being taught by it;
Uniforms or any other clothing which are required to be worn by a 'qualifying educational institution', irrespective of whether or not they are supplied by such institution as part of the supply of educational services.
Electronic devices used in educational services, irrespective of whether or not supplied by a 'qualifying educational institution' as part of the supply of educational services.
Your views on the impact of VAT on prices of school uniforms and books?
The implementation of VAT is good for the development of the nation, as the money can be used for infrastructure development and other kinds of progress work. Keeping in mind the increase in prices though, I will use textbooks given to me by my friend, a grade above me. I will also not buy new sets of uniforms this year as I can easily reuse last year's uniforms. Saakshi Joshi, Grade 11, Delhi Private School, Sharjah Any expense in the education machinery is unavoidable. Being a mother of two school-going kids, my plan is to be more vigilant with expenses January onwards. I cannot stop my kids from getting new books, or buying stationery for school projects. However, I can keep the family budget low on entertainment and minimise expenses on junk and processed food. Initially, VAT will impose challenges and distress our individual pockets, but, I believe it is for the UAE's betterment in the long run. Niti Bhargava, parent of two As a student, uniform and books are essential. Families will try to save money with the introduction of VAT. Saving money is not something children are concerned about. But I believe the incoming tax will make kids more aware of their parents' exp-ense burden. Students need to learn how to conserve their belongings, such as keeping their books in good condition so that it can be passed on to their younger siblings or friends. This will teach children the value of sharing. Ditto for keeping stationery items safe and not losing them. Kristi Reeni Joies, grade 8 student © Khaleej Times via Edarabia.com
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