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online game y8 Texas A&M signed the nation’s top-ranked recruiting class three years ago believing it had built a potential national title contender. Plenty of players from that heralded 2022 class could indeed be participating in the first 12-team College Football Playoff this month. They just won’t be doing it for the Aggies, who no longer have nearly half their 2022 signees. The list of 2022 recruits now with playoff contenders elsewhere includes Mississippi defensive lineman Walter Nolen, Oregon wide receiver Evan Stewart, Alabama defensive lineman LT Overton, SMU offensive tackle PJ Williams and injured Boise State receiver Chris Marshall. Texas A&M has done all right without them, going 8-4 as transfers filled about half the starting roles. Texas A&M represents perhaps the clearest example of how recruiting and roster construction have changed in the era of loosened transfer restrictions. Coaches must assemble high school classes without always knowing which of their own players are transferring and what players from other schools could be available through the portal. “It used to be you lost 20 seniors, you signed 20 incoming freshmen,” Duke coach Manny Diaz said. “You just had your numbers right. Now you might lose 20 seniors, but you might lose 20 underclassmen. You just don’t know.” Coaches emphasize that high school recruiting remains critical, but recent results suggest it isn’t as vital as before. The last two College Football Playoff runners-up – TCU in 2022 and Washington in 2023 – didn’t sign a single top-15 class in any of the four years leading up their postseason runs, according to composite rankings of recruiting sites compiled by 247Sports. This year’s contenders have shown there’s more than one way to build a championship-caliber roster. About half of No. 1 Oregon’s usual starters began their college careers elsewhere. No. 5 Georgia, which annually signs one of the nation’s top high school classes, has only a few transfers making major contributions. Colorado’s rise under Deion Sanders exemplifies how a team can win without elite high school recruiting. None of Colorado’s last four classes have ranked higher than 30th in the 247Sports Composite. Three ranked 47th or lower. “If anybody ever did the homework and the statistics of these young men – people have a class that they say is the No. 1 class in the nation – then five of those guys play, or four of those guys play, then the rest go through the spring and then they jump in the portal,” Sanders said. “Don’t give me the number of where you rank (in recruiting standings), because it’s like an NFL team," he added. "You always say who won the draft, then the team gets killed all year (and) you don’t say nothing else about it. Who won the draft last year in the NFL? Nobody cares right now, right?” Wisconsin's Christian Alliegro tries to stop Oregon's Evan Stewart, right, during the first half of a Nov. 16 game in Madison, Wis. Star quarterback Shedeur Sanders followed his father from Jackson State to Colorado in 2023, and Heisman Trophy front-runner Travis Hunter accompanied them. According to Colorado, this year’s Buffaloes team has 50 transfer newcomers, trailing only North Texas’ 54 among Bowl Subdivision programs. Relying on transfers comes with caveats. Consider Florida State's rise and fall. Florida State posted an unbeaten regular-season record last year with transfers playing leading roles. When those transfers departed and Florida State's portal additions this year didn't work out, the Seminoles went 2-10. “There has to be some type of balance between the transfer portal and high school recruiting,” said Andrew Ivins, the director of scouting for 247Sports. “I compare it to the NFL. The players from the transfer portal are your free agents and high school recruiting is your NFL draft picks.” A look at the composite rankings of recruiting sites compiled by 247Sports for the 2020-22 classes shows at least 40 of the top 100 prospects each of those years ended up leaving their original school. Coaches must decide which positions they’re better off building with high school prospects and which spots might be easier to fill through the portal. “The ones that have a ton of learning to do - tight end, quarterback, interior offensive line, inside linebacker, safety, where they are the communicators - they are the guys that are processing a lot of information,” Florida’s Billy Napier said. “Those are the ones in a perfect world you have around for a while. “It’s easier to play defensive line, edge, corner, receiver, running back, tackle, specialists. Those are a little bit more plug-and-play I’d say, in my opinion," Napier said. "Either way, it’s not necessarily about that. It’s just about we need a certain number at each spot, and we do the best we can to fill those roles.” Colorado head coach Deion Sanders, right, congratulates place kicker Cristiano Palazzo after he kicked an extra point during the second half of Friday's game against Oklahoma Stat in Boulder, Colo. Power Four programs aren’t the only ones facing a balancing act between recruiting high schools and mining the transfer portal. Group of Five schools encounter similar challenges. “We’re recruiting every position and bringing in a high school class,” Eastern Michigan coach Chris Creighton said. “That’s not going to be maybe 24 scholarship guys like it used to be. It might be more like 16. It’s not four d-linemen necessarily, right? It might be three. It might not be three receivers. It might be two. And it might not be five offensive linemen. It’s two to three.” The extra hurdle Group of Five schools face is the possibility their top performers might leave for a power-conference program with more lucrative name, image and likeness financial opportunities. They sometimes don’t know which players they’ll lose. “We know who they’re trying to steal,” Miami (Ohio) coach Chuck Martin quipped. “We just don’t know who they’re going to steal.” The obstacles facing coaches are only getting steeper as FBS teams prepare for a 105-man roster limit as part of the fallout from a pending $2.8 billion NCAA antitrust settlement. While having 105 players on scholarship seems like an upgrade from the current 85-man scholarship limit, many rosters have about 125 players once walk-ons are included. Nebraska coach Matt Rhule said last week his program would probably end up with about 30-50 players in the portal due to the new roster restrictions. All the added dimensions to roster construction in the college game have drawn parallels to the NFL, but Minnesota coach P.J. Fleck believes those comparisons are misleading. “When people talk about college football right now, they’re saying, ‘Oh, we have an NFL model,’ or it’s kind of moving toward the NFL,” Fleck said. “First of all, it’s nothing like the NFL. There’s a collective bargaining agreement (in the NFL). There’s a true salary cap for everybody. It’s designed for all 32 fan bases to win the Super Bowl maybe once every 32 years – and I know other people are winning that a lot more than others – but that’s how it’s designed. In college football, it’s not that way.” There does seem to be a bit more competitive balance than before. The emergence of TCU and Washington the last couple of postseasons indicates this new era of college football has produced more unpredictability. Yet it’s also created many more challenges as coaches try to figure out how to put together their rosters. “It’s difficult because we’re just kind of inventing it on the fly, right?” Diaz said. Buffalo Bills quarterback Josh Allen, foreground right, dives toward the end zone to score past San Francisco 49ers defensive end Robert Beal Jr. (51) and linebacker Dee Winters during the second half of an NFL football game in Orchard Park, N.Y., Sunday, Dec. 1, 2024. (AP Photo/Adrian Kraus) Houston Rockets guard Jalen Green goes up for a dunk during the second half of an Emirates NBA cup basketball game against the Minnesota Timberwolves, Tuesday, Nov. 26, 2024, in Minneapolis. (AP Photo/Abbie Parr) South Carolina guard Maddy McDaniel (1) drives to the basket against UCLA forward Janiah Barker (0) and center Lauren Betts (51) during the first half of an NCAA college basketball game, Sunday, Nov. 24, 2024, in Los Angeles. (AP Photo/Eric Thayer) Mari Fukada of Japan falls as she competes in the women's Snowboard Big Air qualifying round during the FIS Snowboard & Freeski World Cup 2024 at the Shougang Park in Beijing, Saturday, Nov. 30, 2024. (AP Photo/Andy Wong) LSU punter Peyton Todd (38) kneels in prayer before an NCAA college football game against Oklahoma in Baton Rouge, La., Saturday, Nov. 30, 2024. LSU won 37-17. (AP Photo/Gerald Herbert) South Africa's captain Temba Bavuma misses a catch during the fourth day of the first Test cricket match between South Africa and Sri Lanka, at Kingsmead stadium in Durban, South Africa, Saturday, Nov. 30, 2024. (AP Photo/Themba Hadebe) Philadelphia Eagles running back Saquon Barkley, left, is hit by Baltimore Ravens cornerback Marlon Humphrey, center, as Eagles wide receiver Parris Campbell (80) looks on during a touchdown run by Barkley in the second half of an NFL football game, Sunday, Dec. 1, 2024, in Baltimore. (AP Photo/Stephanie Scarbrough) Los Angeles Kings left wing Warren Foegele, left, trips San Jose Sharks center Macklin Celebrini, center, during the third period of an NHL hockey game Monday, Nov. 25, 2024, in San Jose, Calif. (AP Photo/Godofredo A. Vásquez) Olympiacos' Francisco Ortega, right, challenges for the ball with FCSB's David Miculescu during the Europa League league phase soccer match between FCSB and Olympiacos at the National Arena stadium, in Bucharest, Romania, Thursday, Nov. 28, 2024. (AP Photo/Andreea Alexandru) Seattle Kraken fans react after a goal by center Matty Beniers against the San Jose Sharks was disallowed due to goaltender interference during the third period of an NHL hockey game Saturday, Nov. 30, 2024, in Seattle. The Sharks won 4-2. (AP Photo/Lindsey Wasson) New York Islanders left wing Anders Lee (27), center, fight for the puck with Boston Bruins defensemen Parker Wotherspoon (29), left, and Brandon Carlo (25), right during the second period of an NHL hockey game, Wednesday, Nov. 27, 2024, in Elmont, N.Y. (AP Photo/Julia Demaree Nikhinson) Jiyai Shin of Korea watches her shot on the 10th hole during the final round of the Australian Open golf championship at the Kingston Heath Golf Club in Melbourne, Australia, Sunday, Dec. 1, 2024. (AP Photo/Asanka Brendon Ratnayake) Lara Gut-Behrami, of Switzerland, competes during a women's World Cup giant slalom skiing race, Saturday, Nov. 30, 2024, in Killington, Vt. (AP Photo/Robert F. Bukaty) New York Islanders goaltender Ilya Sorokin cools off during first period of an NHL hockey game against the Boston Bruins, Wednesday, Nov. 27, 2024, in Elmont, N.Y. (AP Photo/Julia Demaree Nikhinson) Brazil's Amanda Gutierres, second right, is congratulated by teammate Yasmin, right, after scoring her team's first goal during a soccer international between Brazil and Australia in Brisbane, Australia, Thursday, Nov. 28, 2024. (AP Photo/Pat Hoelscher) Luiz Henrique of Brazil's Botafogo, right. is fouled by goalkeeper Everson of Brazil's Atletico Mineiro inside the penalty area during a Copa Libertadores final soccer match at Monumental stadium in Buenos Aires, Argentina, Saturday, Nov. 30, 2024. (AP Photo/Natacha Pisarenko) England's Alessia Russo, left, and United States' Naomi Girma challenge for the ball during the International friendly women soccer match between England and United States at Wembley stadium in London, Saturday, Nov. 30, 2024. (AP Photo/Kirsty Wigglesworth) Minnesota Vikings running back Aaron Jones (33) reaches for an incomplete pass ahead of Arizona Cardinals linebacker Mack Wilson Sr. (2) during the second half of an NFL football game Sunday, Dec. 1, 2024, in Minneapolis. (AP Photo/Abbie Parr) Melanie Meillard, center, of Switzerland, competes during the second run in a women's World Cup slalom skiing race, Sunday, Dec. 1, 2024, in Killington, Vt. (AP Photo/Robert F. Bukaty) Get local news delivered to your inbox!Trump's DEA Pick Chad Chronister Drops Out: What We Know

NEW DELHI: Japanese imaging and optical products major Canon believes that it has a good opportunity in India for its semiconductor lithography equipment required for chip fabrication, and it is in negotiations with companies setting up facilities here, said its India President and CEO Toshiaki Nomura. Though Canon did not disclose names, it said there are immense opportunities in this, as many chip manufacturers are now eying India as a new destination for semiconductor manufacturing. "A lot of Chip manufacturers are eyeing India as a new manufacturing place. We are discussing with all those chip manufacturers to give our product and service," Nomura told PTI. This is a "good opportunity for us", and the Tokyo-based group can contribute through its technology, products and services in this segment of the Indian market, he added. "We are installing the equipment for them to manufacture chips through our technology and the product. We help chip manufacturers build a strong facility in India. Once the chip manufacturer sets up the facility in India, we will install our equipment and through our excellent product and the support we can contribute to Indian semiconductor industries," Nomura added. "We are now at the negotiation stage. I cannot disclose this information now, but we have our ground discussion ongoing." For Canon, India is "one of the most important markets" globally, where the company is growing with double digits and expects to continue that pace of growth here supported by tailwinds, such as a growing economy, rapid urbanisation, and young demography, among others. "In 2024, we are quite close to double-digit growth, and for coming years, I am very optimistic and confident to achieve double-digit growth year by year," Nomura said, adding that "all business portfolios for us are showing the growth". Ready to Master Stock Valuation? ET’s Workshop is just around the corner!More than 34,000 people have registered as candidates for 881 posts in elections next year that will make Mexico the first country to choose all its judges , at every level, by popular vote, data released on Monday showed. The move has sparked street protests and diplomatic tensions, and prompted eight of the country’s 11 Supreme Court justices — including its president — to rule themselves out of consideration for the first election round next year. Critics fear that elected judges could be swayed by politics and be vulnerable to pressure from drug cartels, which use bribery and intimidation to influence officials. President Claudia Sheinbaum on Monday hailed the response to the call for candidates, which closed over the weekend, as “historic.” The change was initiated by her predecessor Andres Manuel Lopez Obrador, and enacted before he left office. He said the move was necessary to clean up a “rotten” judiciary serving the interests of the political and economic elite. It sparked diplomatic friction with economic partners the United States and Canada, upset financial markets and prompted a series of protests by judicial workers and other opponents. In all, there were 480 candidates for nine posts on the Supreme Court, officials reported Monday. As part of the reform, the court will have two fewer judges. During his six years in office, Lopez Obrador often criticized the Supreme Court, which impeded some of his policy initiatives in areas such as energy and security. Washington has warned the reforms threaten a relationship that relies on investor confidence in the Mexican legal framework. The first election for 881 judges is set for June 1 next year, after a vetting process. Another round will take place in 2027.Family and friends are rallying around a dad to help him receive the treatment he urgently needs for pancreatic cancer. Aidan O'Neill, 58 and from , was diagnosed with pancreatic cancer back in January 2022 after experiencing stomach pains over the period. The prognosis for survival wasn't great, with a likelihood of him not surviving past two years. But the dad-of-three managed to beat the odds after being told his condition was palliative and inoperable. After twelve rounds of and radiotherapy treatment in England, along with the removal of two thirds of his pancreas, Aidan had his tumour removed and was able to get back to some of his passions, including running and exploring the outdoors. His recovery was thanks to cutting-edge research and treatment by at Genesis Care, Dr James Good and Charles Imber, a pioneering pancreatic surgeon at the Cleveland Clinic in London, Aidan underwent chemotherapy, SABR treatment, and surgery, achieving remission. But after the disease recently returned, Aidan now faces a new battle as his long-time friend Shauna Gibson explained: "Unfortunately, Aidan experienced a recurrence of cancer a few months ago. Back then his medical team believed that if the disease could be stabilised with chemotherapy, SABR treatment could be used again. "After enduring seven gruelling sessions of the tough Folfirinox chemotherapy regime, Aidan’s recent scans show the disease has stabilised. He's hanging in there as it's a really brutal and strong treatment. His team at Genesis Care has now recommended that this is the right time for SABR treatment." SABR (Stereotactic Ablative Radiotherapy) is an advanced technology that uses precision medicine to target only the tumour, delivering maximum radiation while sparing surrounding tissues. This innovative treatment offers the potential to put the tumour into remission for a longer period, and clinical trials have shown promising results. Shauna says this is Aidan’s best chance of the most time with a better quality of life. Despite his illness, Aidan astounded his doctors when he managed to complete the Dublin Marathon in October while wearing his PICC line for chemo. "That's the energy levels that Aidan has - on his good days he's running and on bad days he can't get off the sofa. The doctors couldn't believe that he's still running after all the chemo," she added. His friends at RunAnon Crumlin, where Aidan is still coaching and running, have set up a fundraiser to h They said: "SABR will also buy us time to explore the latest developments in pancreatic cancer treatment, such as immunotherapy. Dr Good has already connected us with leading experts in this field. Unfortunately, SABR is not currently available through the , and we need to raise the funds to make this treatment possible. "We know it’s a difficult time of year to ask for support, with just around the corner, but we’re deeply grateful for any amount you can spare. Every penny will make a difference in helping Aidan access the treatment he urgently needs. "Anyone who knows Aidan knows how humble and giving he is, always supporting friends, family, and charities and he hates to ask for help. Your generosity in the past has been truly overwhelming, and we would be so grateful if you could help once again. Thank you from the bottom of our hearts." You can donate to the fundraiser . To remove this article -The 2025 CES in the United States is about to unveil a brand-new chapter in the future intelligent home gardening LAS VEGAS , Dec. 28, 2024 /PRNewswire/ -- UBHOME, a sub-brand of UBTECH Robotics, announced an intelligent service robot in collaboration with Qualcomm Technologies, Inc. The Robotic Mower M10 is a revolutionary smart lawn mower announced at the 2025 International Consumer Electronics Show (CES) in the United States . This product is powered by the Qualcomm® RB1 Robotics Platform, showcases UBHOME's rich experience in robot research and development, and focuses on solving the pain points of traditional lawn-mowing equipment, providing users with a worry-free and labor-saving smart gardening experience, and creates a new model of gardening intelligence. User-Oriented: The All-New Convenience Brought by the Smart Lawn Mower to Life The Robotic Mower M10 is not only a high performance tool but also an upgrade of the smart lifestyle. In response to the pain points of users when using traditional lawn-mowing equipment, this product offers a series of practical functions, bringing brand-new convenience to home gardening: Wireless and Borderless Mowing : There is no need for cumbersome boundary wire installation anymore. The device relies on accurate environmental perception and navigation technology to independently plan the work area, allowing users to use it right out of the box, saving installation time and energy. Automatic Mowing, Saving Time and Effort : The device can automatically complete the lawn mowing work according to the preset schedule or real-time instructions, enabling users to manage the lawn care through delegation to the mower. Wide Coverage and Stable Signal : It supports a large-scale signal connection of up to 130,000 square meters. Even for extremely large courtyards , stable operation can be ensured, and there is no need to worry about signal loss. Real-time Online, in-control Anytime : Through APP remote control and real-time monitoring, users can adjust the mowing plan or check the device status at any time, managing the courtyard work as they like. The combination of these functions not only greatly simplifies the complexity of mowing work but also liberates users from repetitive physical labor, allowing them to focus on enjoying the wonderful moments of life. UBHOME: In-depth Layout in Smart Home UBHOME is a brand under UBTECH Robotics that focuses on providing smart solutions for families. As a world-leading robot enterprise, UBTECH, with its strong R&D strength and technological accumulation, has successfully launched Walker, China's first commercial bipedal human-sized humanoid robot. The launch of the Robotic Mower M10 by UBHOME this time is an important step in its layout in the smart home field. Relying on UBTECH's technological accumulation in robots and its in-depth understanding of user needs, the Robotic Mower M10 achieves the best mowing effect through environmental recognition and dynamic adjustment. Whether it is complex terrain, steep slopes, or high requirements for fine mowing, it can perform perfectly, demonstrating its excellent technical capabilities and brand commitment. Powered by Qualcomm Technologies, Facilitating Intelligent Upgrading As a global leader in wireless technology and edge intelligence, Qualcomm Technologies provides cutting-edge technical support for the Robotic Mower M10, including intelligent edge computing platforms, dynamic path planning, and environmental perception technologies. These technologies ensure that the device can operate efficiently in various environments, providing users with a precise and efficient smart experience. The Robotic Mower M10 utilizes the Qualcomm RB1 Robotics Platform to ensure the superior operation of the Robotic Mower M10 in large-scale courtyards, laying a solid foundation for realizing smart life. Industry Significance and Trend: Promoting the Development of Gardening Intelligence With the continuous increase in the demand for home intelligence, the market for smart gardening equipment is in a period of rapid development. As a typical representative of this trend, the smart lawn mower not only meets consumers' pursuit of a convenient lifestyle but also provides a direction for the transformation of the gardening industry from tool manufacturing to smart services. The product released by UBHOME not only fills the gap in the high-performance lawn-mowing equipment market but also sets a new industry benchmark. Through the multiple advantages of wireless , real-time connection, and fully automated operation, it endows home gardening with new value, making users no longer regard mowing as a burden but feel the convenience and fun brought by technology. Innovation Hand in Hand, Co-creating Smart Life The collaboration between UBHOME and Qualcomm Technologies showcases a strong collaboration of technology and innovation. Both parties are committed to bringing more convenient and efficient life experiences to consumers through technological innovation. At the 2025 CES, UBHOME and Qualcomm Technologies will showcase the innovative functions and application scenarios of this Robotic Mower M10. About UBHOME UBHOME is a brand under UBTECH Robotics, focusing on providing smart solutions for families. UBTECH is a world-leading robot enterprise dedicated to the research and development and application of artificial intelligence and robot technology and has successfully served more than 900 enterprise-level customers in more than 50 countries around the world. Media Contact Information For more information, please contact: UBHOME Brand Team: [email protected] Qualcomm is a trademark or registered trademark of Qualcomm Incorporated. Qualcomm branded products are products of Qualcomm Technologies, Inc. and/or its subsidiaries. SOURCE UBTECH ROBOTICS CORP LTD

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The new managing partner of the local firm, Carlos Dolagaray, indicated that they were recognized with the award from the number one firm in America for their advances in their technological infrastructure December 22, 2024 - 4:00 PM Given the rapid evolution of technology worldwide, the accounting, auditing and consulting firm Kevane Grant Thornton Puerto Rico is focused on training and recruiting employees in emerging professions in technology management, said Carlos Dolagaray, managing partner of the local firm. Puerto Rican companies immersed in the use of artificial intelligence Dominican airline Arajet’s imminent arrival in Puerto Rico DACO creates pilot program to resolve complaints in 60 days or lessUBHOME Collaborates with Qualcomm to Release the Smart Lawn Mower, Co-Creating a New Era of Smart LifeScotland's Finance Secretary Shona Robison is under pressure to embark on wide-ranging reforms as she prepares to set out her draft Budget for next year. Spending watchdog Audit Scotland warns that the NHS is unsustainable in its present state, local authorities want more cash and autonomy, and unions say education is threatened by a lack of teachers. There are also calls for the SNP to replace the council tax with a new system and to restrict access to "freebies" such as state-funded university tuition. Robison said the Budget would focus on eradicating child poverty and "tackling the climate emergency" while improving public services and growing the economy. Her tax-and-spending bill will be scrutinised in the Scottish Parliament over the winter before a vote in February, when she will need support from outside the ranks of the SNP minority administration for it to become law. The UK government says an extra £3.4bn is available to Robison for this Budget , which covers 2025/26, as a result of decisions made by Chancellor Rachel Reeves in her October Budget at Westminster. That's because the lion's share of Scottish government funding comes in the form of an annual lump sum from the Treasury known as the block grant, calculated using a formula designed in the 1970s by a Labour politician, Joel Barnett. But much of the increase has already been swallowed up by Scottish government decisions to raise salaries for public sector workers who, according to the Fraser of Allander Institute at Strathclyde University, are both more numerous per head and, "on average, paid more in Scotland," than those elsewhere in the UK. The institute's annual budget report says that despite the increases in funding, the settlement for 2025/26 "is still tricky" and the finance secretary "will have limited room for manoeuvre". Other pressures include the SNP's decision to fund a partial reversal of Reeves’ restriction of winter fuel payments for pensioners, and the impact of Labour’s decision to increase employers' national insurance contributions . There are also calls for Robison to spend some £220m replicating relief from business rates - a form of property tax - announced by the chancellor for retail, hospitality and leisure firms in England. "Given that there's no difference in the challenges being faced either side of the border, we think it's really incumbent on the Scottish government to pass on that 40% rates relief," says Stacey Dingwall, head of policy and external affairs for the Federation of Small Businesses Scotland. Ms Dingwall says the Scottish government also needs to keep its promise to reset relations with business after a net loss of 20,000 small Scottish firms in 2023. Scotland's total budget last year amounted to some £60bn. The UK government says the block grant for 2025/26 will be £47.7bn. Ms Robison must balance the books every year as the devolved administration has only limited powers to borrow money. The remainder of her budget is raised by taxes administered in Edinburgh, such as income tax, land and buildings transaction tax (formerly known as stamp duty), and business rates. Since devolution in 1999, the Scottish government has been responsible for a wide range of public services, including health, education, policing, justice and housing. Control of defence, foreign affairs, currency and immigration remains with the UK government. But, in the quarter of a century since the establishment of the modern Scottish Parliament, extra powers over welfare and taxation have been transferred from London to Edinburgh. That has seen devolved social security spending jump from £192m in 2018/19 to £5.1bn in 2023/24, according to the Fraser of Allander Institute. The sharpest divergence from Westminster welfare policy came through the introduction in 2021 of a weekly benefit for low income families, currently £26.70 per child, known as the Scottish Child Payment. "It is definitely making an impact," says Chris Birt, associate director of the Joseph Rowntree Foundation, who would like the budget to include more investment in social housing; better funding for social care and childcare; and council tax reform. "Most people don't give a monkey's if services are provided by UK government, Scottish government, health board, council, whatever, they just want that support to be there," says Mr Birt. "We definitely need to have a much more radical discussion about how we support people, not how we worry about our institutions." As well as divergence from Westminster on welfare, there has also been a shift on tax policy . At present anyone earning more than around £29,000 per year in Scotland pays more income tax than their compatriots in England. Those earning below that threshold pay slightly less, in a system which is now more complex than anywhere else in the UK. Ms Robison must also consider what to do with council tax after last year's shock decision by then First Minister Humza Yousaf to reintroduce a freeze of the levy. An extension of that freeze in this year's Budget would be, if anything, an even greater surprise, throwing Yousaf's successor, John Swinney, into a bitter battle with local authority leaders. It is therefore considered unlikely. Over their 17 years in power at Holyrood, the SNP have also maintained and expanded the provision of a wide range of state-funded benefits, including personal care for the elderly, university tuition, prescriptions, and bus travel for the youngest and oldest Scots. Some critics, including Alison Payne, research director with the think tank, Reform Scotland, say this is a poor use of a limited pot of cash. "Where budgets are tight and you have dwindling resources, you need to have a conversation about whether it is better to target what support you have to those who need it most," says Ms Payne. But it is the National Health Service which provides the biggest headache for Robison. Not only does it account for 40% of her Budget but it is under extraordinary pressure. The public spending watchdog, Audit Scotland, says the country's current healthcare delivery model is not sustainable , with a "worsening financial position" and "ongoing performance issues." Here too there is a call not just for increased funding, or tinkering with existing policy, but for fundamental reform, potentially up to the point of stopping some services. Ahead of the budget, Scottish Labour said "every institution in Scotland" had "been left weaker by SNP mismanagement and waste." The Scottish Conservatives accused the SNP of having "failed Scotland by making people pay more while getting less". Scottish Liberal Democrat leader, Alex Cole-Hamilton, said the SNP "would have to pull out all the stops" to persuade his party to support the budget. The Scottish Greens said they wanted to see "a progressive budget that invests in tackling the climate crisis and lifting children out of poverty". The Alba Party urged Swinney to reject any proposals from parties "that want to rip up the social contract that Alex Salmond delivered whilst in office". Taken together it is all a huge challenge for Robison and her boss, John Swinney, who has promised to guide Scotland out of "a long, dark winter" into the "warmth of spring".

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