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Machine vision boosts quality for mass-produced robotic workcells
Inside Machines: Feedback from machine vision adjusts robotic movement and enhances manufacturing quality. Vision-guided robots have greater position accuracy, providing closed-loop control.
On any given day, I can walk out of my office and see dozens, if not hundreds, of robots standing in neat rows waiting to become integration ready. They all look exactly the same, but the truth is, they're not. Each piece of metal, each servo joint, is subtly different than the next. Put those robots to work, and depending on the temperature in the workcell, the robot's physical dimensions will change again as metals expand (or contract) and electrical efficiencies vary.
These mechanical and electrical variations (or errors) stack one atop the next to determine the overall accuracy of the robot. Robotic accuracy is defined as the ability to go to a programmed spot in space. Customers regularly fail by trying to use a robot with 0.1 mm repeatability to position a part within 0.1 mm accuracy because they overlook the robot's true accuracy—the ability to return to a given spot in space on demand.
Vision-guided robotics (VGR), or the use of industrial cameras connected to computers running image processing software to determine an offset for robot control, counter these effects by providing an objective method for determining the robot's position and orientation in 3D space versus where it is supposed to be. But machine vision also has a stack error that depends on many factors, from intrinsic changes in lighting and sensor response to extrinsic variations in surface finish and part presentation due to material handling systems.
Unfortunately, most end users do not understand the sources of accuracy and repeatability, or how to account for stack errors in robotic and vision systems to create a VGR solution that works. It takes experience with machine vision and robot programming to define a complete application specification based on true robotic stack error matched with the right machine vision system.
Embracing the unique
Every VGR application is different. It's different because every robot, environment, manufactured part, and process is different. As a result, there are many ways to peel the proverbial onion, but the ultimate goal is to design a system that accomplishes specific tasks, at a specific rate, based on known parameters, for the least cost.
And it all starts with a complete and thorough understanding of the application needs. What is the part? How does it vary in size, texture, and orientation to the robot based on actual production, not just CAD files? From temperature to changes in light, what are the ambient conditions of the workcell? What does the robot need to do with the part, and how will that affect your choice of robot, including speed, force, and the effect of part mass and momentum on robotic position? (See related article on inertia measurements.)
Armed with this information (and more), most customers will have a preference for a specific robot original equipment manufacturer (OEM) based on what's already installed on their plant floor. Based on the part variations and part position requirements, the experienced designer can help select the specific robot model for the application. Each robot is a one-of-a-kind kinematic model comprised of unique mechanical segments and unique electrical (or hydraulic) controls. Most robot OEMs provide an absolute accuracy service that will determine that individual robot's absolute accuracy, which can be useful for applications where robotic and vision stack error are very close to the application's material handling accuracy and repeatability requirements.
After defining the application requirements and selecting the right robot, the designer has to figure out how to program the robot to do its job. The robot will need help finding incoming parts, either through fixtures that consistently present the part to the robot in a given 3D location and orientation, or through the use of a vision system to provide an offset to the standard robot path to accommodate variations in part position and orientation.
Today, more manufacturers are using vision rather than fixtures because fixtures are a custom expense, often do not offer the flexibility to handle different parts on the same line without additional costs, or offer the chance to reuse robotic workcells in other parts of the plant. Machine vision systems can be reprogrammed and, assuming the system and its components meet the specific needs of the new application (a big if), can be deployed around the plant like any other asset.
Put vision into VGR
Once the application has been clearly defined, the next step is to determine what sort of information the robot needs from the vision system to perform to the necessary specification. Is the part relatively flat on a flat conveyor so a 2D vision system will be sufficient? Does the application require orientation and relative height information in addition to X and Y information—therefore, a 2.5D vision solution? Or do you require absolute 3D information for hole inspection in addition to providing an offset for the lugs or pick points on the part?
While 2D and 2.5D solutions are relatively straightforward and usually can be solved with one camera assuming that minimum spatial resolution can be achieved per pixel across the necessary field of view, designers have several options when it comes to 3D vision, namely single-camera 3D, single- or multi-camera 3D with structured light triangulation, and multi-camera stereoscopic vision. Each of these approaches offers advantages and disadvantages. For example, single-camera 3D solutions can be extremely accurate across relatively narrow fields of view but may require multiple images to create the 3D point set. Stereoscopic is highly accurate for large area fields of view and can be further improved with the use of structured light sources, such as light-grating projectors, LED, or laser line generators, but requires more hardware. All these systems depend on frequent calibration routines to ensure bumps, thermal expansion, and other factors do not generate inaccurate 3D data.
One of the least understood factors of a machine vision system involves lighting. Lighting and, more importantly, changes in lighting, will greatly affect machine vision systems, regardless of dimensional aspects of the vision solution. Lighting is often considered as the last part of the vision solution but should be considered early in the design since light interaction with the part as perceived by the camera is the basis for a successful machine-vision solution.
For example, if your workcell is in a room with windows, infrared lights may not be the best choice because the sun's light is strongest in the red and infrared end of the visible spectrum. To determine the best "color" of light (white, blue, amber, red, etc.), understand the physics of light and optics. Does the VGR workcell need to sense very similar colors on the part, for example, requiring a color camera and light? Or are the colors different enough that a grayscale camera with bandpass filter and a complementary colored light can offer a cheaper solution with less data processing?
Much can be said on the art of matching colored illumination, but a basic rule of thumb is: Don't use a light source that's similar to the ambient light in the room, and don't use a light that is opposite the color of the part color because it will absorb that light (unless you're considering backlight or darkfield illumination).
Simple is as simple does
A successful VGR solution requires careful consideration of the application and specific performance requirements for the robot and the vision system, as well as the total performance of the combined VGR solution in respect to the application and associated production equipment. The solution is often complex. And while it would be useful for your VGR designer to have robotic programming and vision-system design expertise, few companies offer both. If you cannot find such an integrator to help guide your system development, be sure to ask your vision or robotic integrator about its partners on the other side of the design equation. What is their experience? What can they demonstrate?
In all fairness, VGR solutions are not necessarily the most complex automation problems that machine vision will help solve. Many robotic suppliers provide optional machine vision systems that are well integrated into their robotic control systems. However, a vision system is not a vision solution. The physics necessary to optimize the light, camera, and optics part of the equation alone can require considerable knowledge and expertise. Don't be afraid to ask suppliers about their past experiences and client referrals. Also, associations [such as Automated Imaging Association (AIA), the North American trade association for the machine vision industry, and the Control Systems Integrator Association (CSIA)] have lists of companies that have passed certified vision professional and certified systems integrator courses. These companies have proven their system design knowledge across a wide range of applications and design environments. Working with the right supplier, a VGR solution can put the competitive edge back into an operation.
- Nick Tebeau is manager vision solutions, business unit industrial solutions, Leoni. Edited by Mark T. Hoske, content manager, CFE Media, Control Engineering and Plant Engineering, email@example.com.
At www.controleng.com/archive, August, see this article for links, more information.
Key concepts
- Using feedback from machine vision positions robots more precisely for higher quality.
- Match the technology to the application.
- Proper lighting helps machine vision accuracy.
Consider this
If vision guides robotics, what other motion-control applications could it enhance?
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Annual Salary Survey
Before the calendar turned, 2016 already had the makings of a pivotal year for manufacturing, and for the world.
There were the big events for the year, including the United States as Partner Country at Hannover Messe in April and the 2016 International Manufacturing Technology Show in Chicago in September. There's also the matter of the U.S. presidential elections in November, which promise to shape policy in manufacturing for years to come.
But the year started with global economic turmoil, as a slowdown in Chinese manufacturing triggered a worldwide stock hiccup that sent values plummeting. The continued plunge in world oil prices has resulted in a slowdown in exploration and, by extension, the manufacture of exploration equipment.
Read more: 2015 Salary Survey


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Being a person of respect is not necessarily what we do for ourselves, but what we do for others.
Here's a story to illustrate my point:
It was a beautiful day in 1972 at Glendale's Forest Lawn Cemetery. My grandfather was laid to rest after 80 years of life. His family attended the service, which included his wife, two sons, grandchildren and spouses.
Granddad was not a religious man, but certainly a spiritual one. He did not belong to any church. Therefore, my mother felt it was appropriate to quickly find someone with theological authority to say a few words.
She contacted a minister who did the customary 10-minute oratory. My mother thanked him for coming. She slipped him $10 for his trouble (about $60 in today's money).
He seemed to feel a little guilty about a "cut and run" performance. So, the minister engaged in a "meet and greet" with my family using the same question, "What do you do for a living?"
Of course, in those days, "one-upmanship" (to borrow a term from satirist Stephen Potter) was "in." People took pride in their worldly accomplishments as symbols of their intelligence, success and ability to provide for their families. I suppose much of this is still true today.
My mother beamed with importance as my father revealed that he was a professor and department head at the University of California, San Francisco. My uncle was a Los Angeles Unified School District administrator. My grandmother was involved in the city of Glendale and California organizational state politics. You can imagine how the rest of it went.
Finally, the preacher worked his way to me. "What do you do, Stephen?" he asked.
I blurted out, "I'm a rag picker!"
He swallowed a couple of gulps and embarrassingly replied, "Well, I guess the world needs those, too."
My mother was furious. She later pulled me aside with a lecture about how inappropriate my comment was. She insisted that I had embarrassed the family and been disrespectful toward the hired preacher.
But I was only trying to bring a little levity to a saddened situation and, quite honestly, add a little more to the conversation than, "What do you do?"
My grandmother was the only one who really "got it." She was quite intuitive. Nana cornered me at the reception with a broad smile and simply let me know that my antics had amused her.
"I think your grandfather would have liked it, too," she said.
Granddad was an unpretentious, simple man. He had no particular titles or degrees to speak of. He did his job at the telephone company and did it well. Granddaddy took care of his family to the best of his ability. He treated others the same way he wanted to be treated — although often was scorned for his efforts.
Perhaps much of life's journey is something like Shelley's famous poem, "Ozymandias." We can build monuments to ourselves for all to see, but eventually, they just turn to dust and are forgotten.
On that particular day in Glendale, it was Granddad whom I admired most. Not because of any financial, intellectual or other superficial impressions he could have created, but in true remembrance of how he treated me.
Steve Hansen is a Lodi writer.

subset: commoncrawl


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By Devin Riggs, Regular ContributorAugust 6, 2015
If you haven't heard about the latest drama from MTV's Video Music Awards, I would be shocked and simultaneously unsurprised. If you've been anywhere on the internet in the last two weeks you've at least seen Nicki Minaj's twitter comments in response to the nominations and Taylor Swift's reaction mentioned, but for a lot of people it seems to be a frivolous misunderstanding between two female music artists over an award. I mean there are a lot more important things going on in the world than who got snubbed by MTV and who didn't, right?
Except that's simplifying the situation.
This may, on the surface, look like just another childish and ridiculous controversy that we'll laugh about in the years to come, but its roots are based in something fundamentally wrong with the music industry, its artists, and the media.
image via all4women.co.za
Nicki's main message was that black women in the music industry have a profound effect on pop culture, but they don't get recognized for it nearly as much as white women. Her video for "Anaconda" broke the record for number of youtube views in the first 24 hours last year (previously held by Miley Cyrus' "Wrecking Ball" which also won Video of the Year) and sparked a cultural phenomenon. That's what Video of the Year is about- impact. Nicki points out the impact her video made and states that if she were a "different kind of artist" it would have been nominated. Artists like Cyrus are doing very similar things in their art as Minaj, but they are getting recognized and she is not.
Some argued that Beyonce's presence in the top category for which Nicki was snubbed negates her point that MTV mainly celebrates white slim bodied women. But it's not just about this one time. Nicki is not just talking about this one recognition. It's about the consistent lack of representation for minorities, especially women of color. It's about the cultural appropriation from white women who get recognized for their work and the industry ignoring the influence women of color have on music culture as a whole.
Taylor Swift's knee jerk reaction was that Minaj was singling her out as the problem. She is the only current nominee that fits the description Minaj gave. "Bad Blood" stars many of Swift's famous friends (most of whom are slim bodied white models and actresses) and was nominated for Video of the Year. While it would be easy to assume she was the target, especially thanks to the media immediately spinning the interaction into a feud casting Swift as the victim and Minaj as the aggressor, the target was the system who holds up artists like Swift while artists like Minaj continuously feel slighted regardless of the impact of their work.
The system works for artists like Swift. The system supports Swift more than it supports Minaj. And while Swift works very hard for her art and for its right to be recognized, she doesn't have to work as hard as Minaj does.
Swift missed her opportunity to show solidarity with another female artist and take on an unequal system like she so readily takes on an archrival in her video.
Instead, she condescended to give Minaj a consolation prize by welcoming her on stage if and when she wins. For all her talk about women supporting other women, one would hope (like Minaj commented) that Swift would speak on the issue as an ally to Minaj's allegations of the system instead of turning the spotlight on herself.
Minaj's points were overshadowed (and duly proven) by Swift's involvement. Swift missed the point (though later apologized). Jokes were made at both these women's expense. The only winner is the system that continually pits artists, especially women, against each other in an unequal playing field that only some are even fully aware actually exists and even fewer speak out against.
Let's chat!
Did you hear about the Nicki/Taylor Feud? What's your opinion? How can we better support ALL women? Tell us below!
About Devin
Sheila Moeschen, Senior Editor followed this page 2015-08-02 21:08:44 -0700
followed this page 2015-08-02 21:08:37 -0700


text: i want to make a table for macro work with a milk white surface which will allow light to pass through. Is it possible to use Polystyrene or polycarbonate to heat this up, bend it and create a table in such as way? Or is there a better solution for this.


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City to auction off unclaimed bicycles
The Hudson Police Department will hold its annual bicycle auction Saturday, June 21, beginning at 9 a.m., at the city West Garage.
The department has collected 44 abandoned bicycles since the last auction was held a year ago.
Melanie Herberg, police department administrative assistant, said a variety of types of bicycles -- from children's to mountain, BMX and 10-speed bikes -- will be sold to the highest bidders. Some of the bikes are in relatively good condition and some may need some work, she indicated.
The bikes will be on display at the West Garage from 5 to 6 p.m. Friday, June 20, so that potential buyers can look them over prior to the sale.
The West Garage is located off Second Street about a block south of Lake Mallalieu -- turn west on Division Street to reach the garage.


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Recap - Detroit Defeats Baltimore 7-3
Alex Avila drove in 5 runs as his Tigers defeated Baltimore 7-3 at Camden Yards.
Detroit won as a -138 favorite, while Over-Under bettors who played OVER the total of 8.5 were rewarded at the payout window.
Detroit got 8 innings from Justin Verlander, who gave up 3 earned runs on 4 hits, while striking out 9. He earned the victory, while the Tigers got 5 RBIs from Alex Avila in the win.
Baltimore got a 3 2/3-inning outing from Bradley Bergesen in the loss. He gave up 2 earned runs, 2 walks and 5 hits in his time on the mound, while Vladimir Guerrero had 2 hits in the loss for the Orioles.
The battle of the bats favored Detroit as they had 12 hits, while Baltimore only had 4.


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Show support for your favorite team while handing out gifts this Holiday Season! This officially licensed plush Santa Hat features your favorite team's embroidered logo and will make a great gift for the fan in your family! One size fits most and is surface washable.
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HOUSTON — Energy producers from around the world are gathered here for CERA Week 2012 at a time when there is a widening divergence between the global and North American oil and gas markets.
Oil prices are climbing so fast that they are starting to gain recognition as a threat to global economic growth. Gasoline prices in Texas are up 27 cents a gallon over last year. Yet there are growing pockets of an oil surplus in North America.
Natural gas prices are right up there with oil prices in the global market, hammering European and Asian consumers. But natural gas prices in the United States are lower than they've been in a decade. Gas-fired electricity and home heating are bargains for American consumers this winter.
This dichotomy is the backdrop for the 31st annual energy conference staged by IHS CERA, a consulting firm chaired by Dan Yergin.
The petroleum industry is scrambling to move tankers and build pipelines to connect producers and consumers in a rapidly changing market.
Iran, one of the world's major oil exporters, is getting squeezed by boycotts of its oil among countries anxious about its nuclear program. This is raising prices globally as speculators bet on confrontation, even as Iran is forced to sell more and more of its oil to China in barter arrangements and at steep discounts.
"Speculators are driving up a major portion [of the price], while inflation and cheap money account for the other part," said Chris Faulkner, CEO of Irving-based Breitling Oil and Gas Co. "All this speculation should not affect the price of oil in the United States. We should not be married to world oil. We should be married to domestic oil and gas, which is cheaper, and getting found by the boatload."
Closing refineries
Hydraulic fracturing, horizontal drilling and advanced computer simulation technologies are unlocking vast stores of oil and gas in America. These innovations are responsible for the break between U.S. and global natural gas prices. They're also responsible for a North American divergence in oil prices.
North Sea Brent, the marker crude for global oil prices, is selling for about $124 a barrel — $18 more than West Texas intermediate, the marker for oil prices in the Mid-Continent area. Oil from North Dakota, Montana and Canada, meanwhile, is selling for at least $20 less than West Texas intermediate. Last month, the discount for Canadian oil reached as much as $50 a barrel.
U.S. refiners on the East Coast who are importing crude from West Africa or the North Sea are paying roughly $38 a barrel more than a refiner with access to crude from the Bakken formation along the U.S.-Canada border. That's killing Atlantic Basin refiners. Three big refiners supplying the East Coast have closed. A fourth, Sunoco's Philadelphia refinery, is scheduled to close in July.
Together, these refineries account for nearly half of the East Coast's capacity.
Transport woes
Dallas-based Holly Frontier Corp., meanwhile, saw profit increase more than 14-fold in the fourth quarter of 2011 over the same period in 2010. The company has refineries scattered across the Mid-Continent area and has access to cheaper crude.
Getting Bakken and West Texas intermediate to more refiners on the East, West and Gulf coasts would spread the discounts nationwide. The nation's oil pipelines aren't configured that way, however. Oil is moving expensively instead by rail, barge and truck.
Shipping companies are scrambling to move oil and oil-product tankers in new directions. The Gulf Coast refiners visible in the distance from downtown Houston are exporting vast amounts of low-sulfur diesel to Europe. European refiners, meanwhile, expect to ship large amounts of gasoline to the U.S. Eastern Seaboard.
An abundance of U.S. natural gas, meanwhile, is moving producers to seek markets abroad and to tap into the transportation market. Chrysler and General Motors say they'll soon offer fleet purchasers pickups equipped with compressed natural gas tanks.


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First let me say that timepieces such as this are in league all their own. Rolex, Omega, Breitling, and other "household" luxury watch names don't even begin to think about occupying the rare air that guys like this do. So…you remember Chapter One which wowed the world a couple years ago, then came Chapter Two (see the both below). Now, Maitre du Temps presents the Chapter Three. Like Harry Winston's Opus series, of MB&F's "Friends", Maitre du Temps takes a partnership type approach for each of its pieces — credit for the Chapter Three goes to independent master watchmakers Kari Voutilainen and Andreas Strehler, who have created a stunningly elegant timepiece that displays hours, minutes, seconds, date, and phase of the moon, all set on a sumptuous blue guilloche dial. But that's not all…Voutilainen and Strehler have also kept a couple of intimate secrets in reserve, to be revealed, and perhaps even shared, at the owner's pleasure. A pusher set into the crown lowers two invisible panels in the dial to reveal two more hitherto hidden indications: a second time zone indicator (also known as a GMT) and a day/night indicator, both displayed on Maîtres du Temps' signature rollers. There's a lot to this watch, so please enjoy the photos and the detailed information of the Chapter Three's workings, all below.
standard view ("closed")
With the secret panels closed, the central hours and minutes are complemented on the dial by a small seconds sub-dial at 8 o'clock that is esthetically balanced by the date sub-dial at 2 o'clock and a moon phase indicator at 4 o'clock. Both the small seconds and date sub-dials are subtly distinguished from the main dial by Clous de Paris guilloche and are clearly marked with neat little nameplates. There is also a photo-realistic moon phase indicator. Now we move on to "the reveal"…using the pusher set into the crown:
Opening the invisible panels reveals the day/night indicator at 12 o'clock and the second time zone indicator at 6 o'clock. The day/night roller rotates in 24 hours and features engraved, polished, printed, and hand-painted icons: the sun to symbolize day and the night sky to represent night. This indication is of particular benefit when using the second time zone, which is why it is revealed at the same time, as it enables the user to keep track of the hour at home and to know at a glance if it is day or night there.
revealed view ("open") —
The second time zone is adjusted by means of the ergonomic quick-set pusher at 9 o'clock, which esthetically follows the form of the case. Each push advances the second time zone roller by one hour. These time zone and day/night rollers are permanently synchronized with each other and can adjust both forwards and backwards in time through the crown.
To maximize legibility, the second time zone at the bottom of the dial is displayed on two separate rollers: hours 1–6 on one and 7–12 on the other. When transitioning (forwards or backwards) between 6 and 7 or 12 and 1, the superseded roller slides horizontally out of the way and the new roller moves into place. This innovative mechanism has been awarded a patent. Using two rollers instead of one means that only six numbers have to be displayed around the circumference of each roller, enabling them to be twice as large, so twice as easy to read.
Developing the movement from scratch enabled the rollers to be integrated to the caliber rather than added as a more space-consuming module. High-efficiency conical gearing—a Strehler specialty—contributes to both the efficacy of the power distribution and reliability of the mechanisms. The bespoke movement architecture also incorporates the mechanism for opening and closing the reveal panels in the dial. Building this functionality into the movement rather than adding to the complexity of the case maximizes both reliability and use of space. The panel open/close mechanism is a movement complication in itself. With the dial closed, pushing the button in the crown lowers the panels below the dial, and releasing the button causes them to rotate out of view so that the second time zone and day/night rollers are revealed. Pushing the button again rotates the panels into position and, releasing the button causes them to elevate and sit flush with the dial.
THE MASTERS of CHAPTER THREE
Voutilainen and Strehler
Widely-respected independent watchmaker Kari Voutilainen developed Chapter Three Reveal's complete movement architecture, designed the bridges and plates, specified the decoration, and was responsible for the superlative finishing of the movement, the first original calibre he has developed for another brand.
Highly-acclaimed watchmaker/constructor Andreas Strehler developed Chapter Three Reveal's technical interface between movement, complication and case, including the ingenious 'reveal' opening/closing mechanism, in addition to devising innovative production methods and technical solutions.


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IBC Varna 2016
27th International Ballet Competition – Varna, 15-30 July 2016
International Summer Ballet Academy – Varna,15-30 July 2016
27th International Ballet Competition Varna 2016 announced the prize-winners
Gold Medals were won by Amanda Gomes, Brasil and Paul Marque, France
The programme of the 27th International Ballet Competition Varna 2016 has come to an end. Out of the 155 competitors from 35 countries, there were 25 finalists. The international jury, presided by prof. Vladimir Vassiliev, announced the prize-winners at a press-conference today. Tomorrow night the audience will see them for the first time, dancing as laureates on the legendary stage of the Varna Open-Air theatre.
Prof. Vladimir Vassiliev, president of the jury, addresssed the participants with the following words: "All of us, who have been at the competition before, are of the opinion that this edition is much, much stronger and more competitive than the previous one. A huge number of remarkable dancers appeared in Varna and, out of them, we had to pick the best. That is why it was not easy to come up with a decision''.
The Varna Grand Prix is not being awarded.
Gold medals in Group A – Seniors:
Women: the first prize, Gold Medal, Diploma and the title "Laureate of the 27th International Ballet Competition Varna 2016" was won by Amanda Gomes, Brasil.
Men: the first prize, Gold Medal, Diploma and the title "Laureate of the 27th International Ballet Competition Varna 2016" was won by Paul Marque, France.
The list of the laureates of the 27th International Ballet Competition Varna 2016 is in the attachment.
Photos of the finalists from Varna 2016:
Finalists Varna 2016.rar
Photographer Viktor Viktorov
- ROUND I from 15.07.2016 up to 19.07.2016 at 20:30 local time.
- ROUND II from 21.07.2016 up to 24.07.2016 at 21:00 local time.
- ROUND III on 26 and 27.07.2016 at 21:00 local time.
- AWARDS AND GALA CONCERT OF THE LAUREATES on 29.07.2016 at 20:30 local time.
- SUPER GALA CONCERT "WHERE GENERATIONS MEET" on 30.07.2016 at 21:00 local time.
We are pleased to announce, the great VLADIMIR VASILIEV has accepted to be the jury president of the 2016 VARNA IBC! A
legendary dancer of the XX century, named by critics and ballet lovers God of Dance. Since more than a half century, he still is the only holder of the "THE VARNA GRAND PRIX"
"For me Varna International Ballet Competition is like the first love. Notwithstanding the multitude of other existing competitions for me it is the unique and only one. First and foremost because it was the first in the world and the drawing of lots assigned to me the winning number 13 and I had the luck to get the Grand Prix. And finally, the most important thing – at this very Competition I have found friends, talented and unique, whose love has been with me throughout my life. 50 years have passed and I am happy that at this year's jubilee we can again see those who have become pride for ballet all over the world, and that I will again have the opportunity to relive the joy of meeting with the wonderful art of dance."


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(The author is a Reuters Breakingviews columnist. The opinions expressed are her own.)
By Agnes T. Crane
NEW YORK, July 5 (Reuters Breakingviews) - Coty has moved on, at least for the time being. The fragrance company that made an ambitious, if unsuccessful, bid for rival cosmetics group Avon (AVP.N) earlier this year is seeking a consolation prize in the public markets. The company controlled by Germany's Reimann family hopes to sell $700 million in an IPO. The deal could bolster its case for another shot at Avon.
Coty's sales are on the rise, thanks in part to an acquisition spree in its 2011 fiscal year that brought in nail-care company OPI and beauty firm Philosophy. Revenue this year should be 14 percent higher than two years ago and operating profit is in line to grow 30 percent from a year ago, when annualizing the first nine months of fiscal year 2012.
That could make for a pretty valuation. Indeed, it's not a stretch to put Coty in league with Estee Lauder (EL.N) and L'Oreal (OREP.PA), whose enterprise values stand at between 15 and 19 times their estimated 2012 earnings before interest and tax. Avon, by contrast, fetches a multiple of about 13 times EBIT thanks to management missteps and an ongoing SEC probe.
Coty's growth, coupled with a proven management team including Chairman Bart Becht, who turned around Reckitt Benckiser (RB.L), could make up for the group's lack of a major global brand. Applying Estee Lauder's multiple to Coty's 2012 annualized operating income earns the fragrance firm an enterprise value of $5.5 billion. After subtracting debt, that gives a potential market cap of $3.6 billion, or around $9 a share. Kick it up to L'Oreal's 19 multiple, and Coty's equity could be worth $5 billion, or around $13 a share.
That's not just a potential windfall for the wealthy Reimann family or other existing stakeholders who are selling all of the shares in the IPO. Coty's lofty valuation could also be wielded as an acquisition weapon if Coty revisits its Avon crush. The door-to-door beauty company's long-suffering shareholders might be happy to take Coty's fancier paper.
Coty has time to weigh its options. Volatile markets could put the kibosh on IPOs in general. And Coty's sale could be particularly tough given that proceeds will go to existing stakeholders, rather than toward reducing debt. Moreover, a dual-share structure means new shareholders won't have much say over the company's direction.
But if the IPO does get off the ground, there's likely to be more mating rituals in beauty care.
SIGN UP FOR BREAKINGVIEWS EMAIL ALERTS: www.breakingviews.com/TOPNewsSubscription
- Coty said it plans to raise $700 million through an initial public offering, according to a June 28 filing with the Securities and Exchange Commission. The fragrance maker offered to acquire Avon for $10.7 billion earlier this year, but dropped the bid after the beauty firm showed little interest in a tie-up.
- The IPO proceeds will go to existing stakeholders rather than the company, Coty said.
- SEC filing: link.reuters.com/dax29s
- Reuters: Coty files to go public after Avon snub [ID:nL3E8HT3GP]
Coty doesn't do coy [ID:nL1E8GF5AE]
Hard to resist [ID:NL1E8GA1V1]
Hard to get [ID:nL2E8FB6WU]
- For previous columns by the author, Reuters customers can click on [CRANE/]
(Editing by Rob Cox and Martin Langfield)
((firstname.lastname@example.com)) Keywords: BREAKINGVIEWS COTY/IPO
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SANTA CLARA, CA--(Marketwired - Aug 28, 2013) - NVIDIA (
Deutsche Bank Technology Conference
Tuesday, Sept. 10, 5:30 p.m. PT (8:30 p.m. ET)
The Cosmopolitan of Las Vegas
Interested parties can listen to a live audio webcast of NVIDIA's presentation at this event, available on the NVIDIA website at www.nvidia.com/investor. A replay of the webcast will be available for seven days afterward.
About NVIDIA
Since 1993, NVIDIA (
© 2013 NVIDIA Corporation. All rights reserved. NVIDIA and the NVIDIA logo are trademarks and/or registered trademarks of NVIDIA Corporation in the U.S. and other countries. Other company and product names may be trademarks of the respective companies with which they are associated. Features, pricing, availability and specifications are subject to change without notice.


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20 pin (10x2) PCB Pin Headers in a pack of 2 are perfect for use with any breakout board and have been designed to be used with the Edge Connector Breakout Board for the BBC micro:bit.
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The possibility of an affair between fashion designer Coco Chanel and Russian composer Igor Stravinsky,1920, inspires this hothouse rhapsody from director Jan Kounen, based on the novel by Chris Greenhalgh. The era is irresistible, a period of astonishing artistic, political and cultural ferment. The personalities are fascinating (the designer who freed women from corsets; the composer who invented a new musical language). The project is redolent with possibilities, but few are realized in this artfully posed but static and disappointing film. It begins well at the 1913 Paris premiere of Stravinsky's "The Rite of Spring," recreated in lavish detail (the corps de ballet in animal skins and tribal costumes; Nijinsky's ecstatic choreography to Stravinsky's relentless rhythms), followed by the famous rioting of the scandalized audience. Jump to 1920: with Paris full of Russian expats after the Revolution, Chanel (Anna Mouglalis), head of her own elegant Paris fashion house, moves Stravinsky (Mads Mikkelsen) and his enormous family to her severely chic black-and-white country house in the South of France so he can work.
Coco and Igor's mutual simmering finally erupts into acrobatic sex, accompanied by long passages of his dramatic music, and the fretting of his sweet, un-chic, tubercular Russian wife, Katia (Elena Morozova, done up like a Renaissance madonna with a high white forehead, red hair, and no eyebrows). That's about it for plot. Genius is not a spectator sport, especially in ho-hum scenes of Igor brooding over his piano, reworking riffs from "Rite." (You'd think he never composed anything else.) In one refreshing interlude, Coco visits a perfumer (his workers knee-deep in flower petals) to incubate her new scent, Chanel No. 5, but the viewer longs for more scenes of Coco at work. (When Katia gives her a Russian peasant dress to transform, or Coco signs on to design costumes for a new production of "Rite," we never get to see the results.) Worse, the filmmakers assume that all creativity springs from illicit passion with an artist of equal or greater celebrity; they never acknowledge any other possible influence on these two wildly creative and innovative artists than each other (a dubious point made no more convincing in the abrupt, perplexing coda). All this makes for a claustrophobic, rather morose romance in a highly decorative setting that might have been so much more. (R) 120 minutes. In French and Russian with English subtitles. ?? Watch film trailer >>>


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tv hunting shows
View Single Post
November 9, 2009, 12:19 PM
Senior Member
Join Date: February 13, 2009
Posts: 174
Anybody watch Ted Nugent hunt shows? I doubt they are even on anymore...I have just discovered the outdoor channel. I watch most of hunting shows on the VS channel.
I like them...regardless of what we think of them as outdoorsmen/hunters I still enjoy the most of the shows more than 90% of what's on the rest of TV. I don't know how people watch most of that unwatchable garbage that's on. Maybe that's why people are so shallow these days...sorry, I'll get off of my soapbox now.
My poor girlfriend watched one of those with me one day. The dead deer didn't bother her, but two things did(or she didn't understand).
1. Her: "Why don't you kill huge bucks like that?"
Me: "Well baby, 1. we don't have deer like that in this state(SC), and 2. I don't have access to big private properties like the guy on the show.
2. Her: "Why does he need all of that equipment to sit in a stand?"
Me: "Because he has to look cool while he is on TV".
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Big Fish Games is the world's biggest producer and distributer of games, bringing out the big kid in millions of people all over the planet. With an incredible selection of games to suit all tastes and interests, Big Fish Games is bound to take your mind off the day-to-day for an hour or two... or four. Games are a great source of entertainment.
Founded in 2002, Big Fish Games' success lies in the options it gives its users. Whether it's the choice of game or the choice of delivery, Big Fish Games brings games to your PC, Mac, tablet or mobile device easily and conveniently. To date, the company has distributed a staggering 2.5 billion games to happy customers in over 150 countries worldwide.
Although the most popular Big Fish games can be purchased at retailers such as Best Buy and Walmart, your primary destination for Big Fish games will be Bigfishgames.com. The site has a straight-forward layout and allows users to easily find the games they want. Choose from PC games, Mac games, online games, iPad and iPhone games as well as games for Android. Each category is further divided by genre to help you find the one for you.
Bigfishgames.com puts out a new game every day, so check back often for the latest in the fun department.
Having fun for less is every deal-hunter's objective and Big Fish Games has you covered with plenty of discounts on a wide selection of games. The site usually offers a "70% off your first game" deal, which is a great way of seeing if Big Fish Games is up your alley.
In addition, Big Fish Games offers frequent deals and coupons that get you games for less. Some coupons will apply to specific games only, while others will get you a percentage off any game on the site. Look for coupons in the following variations:
- Buy 1 get 1 free on all standard version games
- Get 60% off collectors' edition games
- Get 80% off Nora Roberts' Vision
Because games for Android and iOS devices are purchased through an external site such as Apple App Store or Google Play, Big Fish coupons will not work when buying off your device. Coupons will only be redeemable on Bigfishgames.com. Follow these steps to get the deals.
On Bigfishgames.com:
- Click on the deal you'd like to use. Bigfishgames.com will open in a new tab on your browser.
- If the deal is a promotion on the website, the applicable page will open and you can take advantage of the promotion without any additional steps.
- If the deal is a coupon, copy the voucher code from the Dealguild.com page and head over to Bigfishgames.com to select the game you'd like to purchase.
- Once you've found your game, click "Buy Now".
- In your cart summary on the right-hand side of your page, you will see a "Have a Coupon Code?" field. Paste your coupon code into the field and click "Apply".
- Complete the registration process to proceed to the payment and confirmation stages.
- Big Fish Games on Facebook: Connect with Big Fish on Facebook for loads of updates and info on upcoming games, recently released games and familiar favourites. Also read the occasional fun statistic on gaming in today's world.
- Big Fish Games on Twitter: Add some fun to your day by following Big Fish Games on Twitter. Get news and updates as well as links and videos to amuse your inner geek.
- Big Fish Games on YouTube: Want to know how to beat that killer level in Gummydrop? Wondering if fantasy games are something you might be into? Big Fish Games' YouTube account has the answer to these and other questions.
- Big Fish Games on Google Plus: Find a variety of useful posts and friendly conversations on this Google Plus account. Videos of popular games, updates on new releases and more!
Big Fish Games, Inc.
333 Elliott Avenue West, Suite 200
Seattle, WA 98119
Email: [email protected]


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XERECEPT® (hCRF) for Primary Glioma Patients Requiring Dexamethasone to Treat Peritumoral Brain Edema
This study has been withdrawn prior to enrollment.
(Alternate study projected to assess imaging endpoints versus clinical endpoints.)
Celtic Pharma Development Services
ClinicalTrials.gov Identifier:
First Posted: September 27, 2005
Last Update Posted: January 3, 2008
Neurobiological Technologies
Information provided by:
Celtic Pharma Development Services
- Full Text View
- Tabular View
- No Study Results Posted
- Disclaimer
- How to Read a Study Record
Detailed Description:
The purpose of this study is to examine the safety and efficacy of XERECEPT (human Corticotropin-Releasing Factor, or hCRF) compared to dexamethasone in patients with primary malignant glioma who require increased dexamethasone doses to control symptom of peritumoral brain edema.
|Brain Edema Brain Tumor
|Drug: hCRF Drug: placebo hCRF
|Phase 3
|Study Type:
|Study Design:
|Allocation: Randomized
Intervention Model: Parallel Assignment
Masking: Triple (Participant, Care Provider, Investigator)
Primary Purpose: Treatment
|Official Title:
|A Phase III Randomized, Double-Blind Study Comparing Human Corticotropin-Releasing Factor (hCRF) to Dexamethasone for Control of Symptoms Associated With Peritumoral Brain Edema in Patients With Primary Malignant Glioma
Resource links provided by NLM:
MedlinePlus related topics: EdemaU.S. FDA Resources
Further study details as provided by Celtic Pharma Development Services:
Primary Outcome Measures:
- The primary efficacy endpoint is the proportion of responders, i.e. patients in each treatment group who show improvement at the end of Week 1 and continue to be classified as improved relative to Baseline at Week 2. [ Time Frame: Prospective ]
|Estimated Enrollment:
|Study Start Date:
|January 2006
|Estimated Study Completion Date:
|January 2008
|Assigned Interventions
Experimental: I
Patients will receive hCRf (XERECEPT) 2mg/day and dexamethasone 4 mg/day along with any open-label dexamethasone that they may be taking
Drug: hCRF
hCRF 2mg/day; dexamethasone 4mg/day along with any open-label dexamethasone they may be taking
Other Name: XERECEPT (corticorelin acetate injection)
Placebo Comparator: II
Patients will receive placebo hCRF (XERECEPT) 2mg/day and dexamethasone 4 mg/day along with any open-label dexamethasone they may be taking
Drug: placebo hCRF
placebo hCRF 2mg/day, dexamethasone 4mg/day and any open-label dexamethasone they may be taking
Other Name: placebo XERECEPT (corticorelin acetate injection)
Detailed Description:
XERECEPT is not a potential treatment for cancer, but may reduce the edema associated with tumors and as a result, decrease neurological symptoms.
Information from the National Library of Medicine
Choosing to participate in a study is an important personal decision. Talk with your doctor and family members or friends about deciding to join a study. To learn more about this study, you or your doctor may contact the study research staff using the contacts provided below. For general information, Learn About Clinical Studies.
|Ages Eligible for Study:
|18 Years and older (Adult, Senior)
|Sexes Eligible for Study:
|Accepts Healthy Volunteers:
Inclusion Criteria:
- Histologically confirmed diagnosis of a primary malignant glioma.
- Symptomatic peritumoral brain edema requiring initiation or increase of dexamethasone treatment.
- If a patient is on dexamethasone for treatment of symptomatic peritumoral brain edema, the dose must be stable and should not exceed 24mg/dl for a minimum of 7 days prior to Baseline.
- Presence of peritumoral brain edema confirmed by MRI scan or comparable diagnostic technology obtained within 21 days of Baseline.
- Capable of self-administration of subcutaneous injections twice daily for 8 weeks or availability of assistance from caregiver.
Exclusion Criteria:
- Need for surgery, radiosurgery or radiation therapy or the introduction of new chemotherapeutic regime within 2 weeks of study treatment.
- Systemic steroid use for any other indication than peritumoral brain edema.
- Patients on dexamethasone or anticonvulsant therapy.
- Serious concomitant cardiovascular, pulmonary, renal, gastrointestinal or endocrine metabolic disease which could put the patient at unusual risk for study participation.
- Central nervous system (CNS) infection.
- Conditions that are considered contradictions for patients to receive niacin
Contacts and Locations
Show 26 Study Locations
Information from the National Library of Medicine
To learn more about this study, you or your doctor may contact the study research staff using the contact information provided by the sponsor.
To learn more about this study, you or your doctor may contact the study research staff using the contact information provided by the sponsor.
Please refer to this study by its ClinicalTrials.gov identifier (NCT number): NCT00226668
Please refer to this study by its ClinicalTrials.gov identifier (NCT number): NCT00226668
Show 26 Study Locations
Sponsors and Collaborators
Celtic Pharma Development Services
Neurobiological Technologies
|Principal Investigator:
|William Shapiro, MD
|Barrow Neurological Institute
More Information
Keywords provided by Celtic Pharma Development Services:
Additional relevant MeSH terms:
|Responsible Party:
|Patrick Rossi, MD - Medical Monitor, Celtic Pharma Development Services
|ClinicalTrials.gov Identifier:
|NCT00226668 History of Changes
|Other Study ID Numbers:
corticorelin acetate injection
|First Submitted:
|September 23, 2005
|First Posted:
|September 27, 2005
|Last Update Posted:
|January 3, 2008
|Last Verified:
|December 2007
Keywords provided by Celtic Pharma Development Services:
peritumoral brain edema
malignant brain tumor
brain tumor
Additional relevant MeSH terms:
Brain Neoplasms
Brain Edema
Signs and Symptoms
Central Nervous System Neoplasms
Nervous System Neoplasms
Neoplasms by Site
Brain Diseases
Central Nervous System Diseases
Nervous System Diseases
Dexamethasone acetate
Corticotropin-Releasing Hormone
Anti-Inflammatory Agents
Autonomic Agents
Peripheral Nervous System Agents
Physiological Effects of Drugs
Gastrointestinal Agents
Hormones, Hormone Substitutes, and Hormone Antagonists
Antineoplastic Agents, Hormonal
Antineoplastic Agents
Protease Inhibitors
Enzyme Inhibitors
Molecular Mechanisms of Pharmacological Action


text:
As a public service the Occult View is providing an End-Of-The-World Alert warning system. It will be a color-coded system similar to the Bush administration's color alert system for homeland security. Red Alert means the End of the World is imminent, and to take immediate precautions. Yellow Alert means the End of the World is near but we still have time to prepare. Green Alert means the End is not quite yet, but to remain watchful since the Apocalypse is always right around the corner. The chart provided will give us a clear update as to the current status for the End of Days.
Currently we are in RED ALERT because of the Swine Flu pandemic. Will the swine flu wipe out humanity? Anyone who has seen movies like '28 Days Later' or the Vincent Price movie, 'The Last Man on Earth' latter remade with Charlton Heston in 'Omega Man' only to be remade yet again with Will Smith in 'I Legend' will know what we are up against. We all know that a biological outbreak can obviously lead to infected flesh eating hoards assaulting humanity. In response to this RED ALERT, the following precautions are suggested: obtain surgical masks and a year's supply of pork and beans without the pork.
13 Responses to "'End of the World' Warning System"
Arlene deWinter Says:
April 27th, 2009 at 6:53 am
And may I mention "Night of the Living Dead"? If the flue don't get us the Zombies will!
David Says:
April 27th, 2009 at 2:52 pm
Arlene, I recommend the "The Zombie Survival Guide" by Max Brooks for the proper response to the upcoming swine flu zombie plague.
Time to stock up on those canned beans!
Stephanie Says:
April 27th, 2009 at 4:29 pm
I'm not a big one for panicking and don't think it's called for now.
However, I'm also mindful that we've had some pretty ugly epidemics in the past and the ease we have for travel makes a speedy spread quite plausible.
Think Spanish flu epidemic 1918-1919, 50-100 million dead, 25 million in 25 weeks.
David Says:
April 27th, 2009 at 6:06 pm
Stephanie, I don't think this swine flu will be a big deal, but who knows? Stranger things have happened. The idea of buying some surgical masks and canned beans is not entirely tongue-in-cheek. Our economy is based on a "just in time" supply chain. If borders get closed down because of a pandemic, it could disrupt world trade and end up in shortages on our store shelves. I am thinking of actually getting a surgical mask as a precaution, and maybe a few extra canned beans too.
Which begs the eternal question…why is the pork in canned pork and beans so tiny???
Jen Says:
April 27th, 2009 at 7:58 pm
Code Red! Code Red! Seal off your bunkers at once and commence the watching of 'Coupling' and 'I Love Lucy' reruns to take your mind off the fact that zombies, cockroaches and tupperware will be all that's left once you emerge…
Methinks that being a conspiracy blogger and visiting all the tin foil hat sites is starting to wear me down. 😉
David Says:
April 27th, 2009 at 8:10 pm
Jen, time to load the family in the SUV and head for the fallout shelter! Along with the year supply of canned beans and surgical gloves, I'd include an aluminum foil beanie to protect our brains. Here is a site that describes how to make your own foil beanie. These are important survival skills:
DrDeb Says:
April 28th, 2009 at 1:49 am
Love the warning system, thanks! It's apparently not so far from the truth — on the evening news tonight, someone reported that the World Health Organization moved the alert level up to a 4. And he was asked (understandably), "And what does a 4 mean?" And he said, "Well, a SIX means that's it. We're gone." From what I'm reading online, that means that if WHO raises the alert level to 6, it's officially a pandemic. But I agree with David that this whole thing will probably blow over pretty quickly.
Raymond Says:
April 28th, 2009 at 2:09 am
Porkless Beans?
It IS the end!!!!
David Says:
April 28th, 2009 at 3:12 am
DrDeb, you present me with a problem. A possible level SIX alert level? I am already at RED alert…now I have to add another color to my end-of-the-world warning system!? Sh*t! Hmm…what color is more RED ALERT then red? I know. Black! A black alert level would represent the end has already arrived and survivors have to gather at a central location for further instructions.
Actually, this does look serious. This swine flu is a combination of bird, swine and human flu, a nasty combination. I may buy a surgical mask tomorrow. Do we want to be without a mask if everybody else is wearing one? Not me!
David Says:
April 28th, 2009 at 3:17 am
Raymond, I suspect we've had porkless beans for decades. I search for the pork in my beans and I'll be damned if I can find it. Sometimes I see this tiny little bit of fat…and I wonder…is that supposed to be the pork? No way dude! I think we've been scammed.
Liara Covert Says:
April 30th, 2009 at 12:02 am
The color scheme board certainly seems reminiscent of the war on terror scare tactics. The physcial world as materialistic people view it is not something that can last. Raising awareness transforms what is possible.
Dorothy L Says:
May 1st, 2009 at 9:23 pm
Jeesh….all I can say is …WHAT NEXT?
Something about this entire flu thing just sounds like money falling into the governments hands through all the costs of vaccines.
I am sorry if I sound cynical and mistrusting…take that up with the G-men.
They have created this totally cynical and confused state!
Great post!
David Says:
May 2nd, 2009 at 8:39 pm
Hi Dorothy,
I think this swine flu scare is showing ourselves to be a bunch of babies. Now, there are things in life that are REALLY scary. Like cancer. I'll take swine flu over cancer anyday.


text:
Indirect Tax Alert (News from Americas Tax Center) | 17 March 2014
Tax Court of Canada issues important decision in Salaison Levesque Inc. regarding invoices of accommodation
Executive summary
On 4 February 2014, the Tax Court of Canada (TCC) rendered a key decision in a case in which it had to determine whether the Quebec Revenue Agency (QRA) was correct in refusing the taxpayer's claim for input tax credits (ITCs) in respect of GST paid to certain placement agencies that had not remitted the GST to the tax authorities. As a basis for such refusal, the QRA argued that the placement agencies did not render the services identified on the invoices paid by Salaison Lévesque Inc. (SLI) as they did not have the resources to do so and that SLI had not been diligent in its dealings with the placement agencies.
The TCC allowed the taxpayer's appeal and concluded that the QRA's contentions were not based on factual findings, but rather on the simple objective of recovering the taxes that had not been remitted by the fraudulent suppliers. In its judgment, the TCC emphasized that no provision of the Excise Tax Act (ETA) allowed the tax authorities to hold a company liable for the tax delinquencies of its suppliers.
Detailed discussion
SLI is a family-owned business founded in 1967 that specializes in the commercialization of diverse ham-related products distributed both nationally and internationally. During peak seasons, the small business retained the services of placement agencies in order to maintain its production. It is in this context that SLI required the services of four placement agencies (Agencies) between 2005 and 2009.
In accordance with the ETA, SLI had the obligation to pay the GST indicated on the invoices issued by the Agencies for the services rendered. While the Agencies had the obligation to remit the taxes to the tax authorities, they seemingly never did so.
The QRA's position
First and foremost, as indicated by the TCC, the position adopted by the QRA appeared quite contradictory: "[translation] On one hand, the QRA contended that the litigious invoices were false. However, the QRA admitted at the same time that the services described on the contentious invoices had actually been rendered."1
The QRA argued that regardless of the fact that the services had been rendered to SLI, such services could not have been provided by the Agencies as they did not have "[translation] the capacities, the expertise or the material, financial and human resources to provide the workforce"2 necessary for the performance of the services. Rather, the QRA contended that the Agencies had outsourced the work and had not provided the services themselves. The QRA took the position that in the absence of a payroll registry, the Agencies did not have any employee able to provide the services and, hence, the invoices they had issued were invoices of accommodation.
Moreover, the QRA contended that the names of the subcontractors to which the Agencies had outsourced the work should have been indicated on the invoices in order for the ITCs claimed to be granted as the subcontractors were the ones that actually rendered the services.
Finally, as a basis of its refusal, the QRA indicated that SLI did not act diligently in its dealings with the Agencies and that SLI should have known that the Agencies were fraudulent and did not remit the sales taxes collected.
SLI's position
SLI's position was clear: it argued that it had complied with the applicable legislation and regulations, that the ETA did not render it responsible for the potential fraud committed by its suppliers, that the QRA's argument based on the absence of resources was ill founded and that it was diligent in its dealings with the Agencies.
The TCC decision
The TCC did not accept the QRA's position and allowed the taxpayer's appeal.
In fact, the TCC ruled that the QRA raised rather conflicting arguments as a basis for refusing to refund the ITCs to the taxpayer.
On one hand, the QRA was arguing that the Agencies did not meet the specific requirements to carry on a commercial activity. The TCC categorically rejected this argument and added that the QRA's contention on the subject was eccentric and far-fetched. In adopting the taxpayer's argument, the TCC submitted that there was "[translation] a clear distinction between the concept of lack of resources and one of non-declared resources."3
In the SLI case, the Agencies had actually rendered the services requested by SLI. Therefore, according to the TCC, the fact that the Agencies had not remitted the taxes and had used undeclared resources to render the services should not be attributed, directly or indirectly, to a business that had no knowledge of the fraud and acted in good faith.
For the same reasons, the TCC concluded that the QRA's contention that it could not allow the refunds of the ITCs as the names shown on the invoices were not the names of the suppliers that actually rendered the services was ill founded. The fact that the Agencies may not have personally rendered the services to SLI, but might have hired unidentified subcontractors to provide the services made no difference.
The applicable regulations4 allow an invoice to indicate either the commercial name of the supplier or the name of its intermediary. As such, the TCC reminded the QRA that it cannot impose more stringent obligations upon taxpayers than provided by legislation. Hence, the TCC specified that in the absence of specific legislative provisions in the ETA, a taxpayer cannot be held accountable for the unfulfilled tax duties of its suppliers. Therefore, since SLI had complied with the applicable legislation, it could not be held liable for the fraud committed by the Agencies.
The TCC also pointed out that the QRA arguing that SLI should have deployed more efforts and verified the Agencies more thoroughly amounted to requesting that the taxpayer carry out the QRA's job. The TCC went further and stressed that the QRA itself was content with the information obtained from the Agencies without making sure of its reliability. In fact, it would be unreasonable to expect a small business, or even a large corporation for that matter, to perform complete background checks of all of its suppliers, especially when the QRA is the one that has large powers afforded by legislation to both investigate and request information, including information that is confidential in nature. A business's vocation is mainly to achieve profitability. Hence, it is not a business's duty to develop means of control and surveillance for the benefit of the tax authorities. Imposing such obligations would not only weaken the corporations that deal with placement agencies on a daily basis, but it would also disrupt an entire economy.
The TCC distinguished the most recent jurisprudence dealing with the QRA's refusal of ITCs claimed in relation to GST paid for the supply of goods or services. The TCC indicated that the QRA could rightly disallow the ITCs in situations where the supply of the goods or services had not been made since, in such cases, there is clearly a scheme of false invoices. The TCC also admitted that in situations where the suppliers' GST number was invalid, did not exist or had been usurped,5 the refusal of ITCs could be legitimate. Similarly, refusal of ITCs might be appropriate when there has been collusion between the taxpayer and the supplier who committed the fraud. However, the TCC stressed that in the SLI case, none of those situations applied as to justify the refusal of the ITCs. In fact, SLI had been sufficiently diligent in its dealings with the Agencies and had no reason to believe that they were in fact fraudulent suppliers. According to the TCC, it was doubtful that a corporation like SLI which has throughout the years always respected its tax obligations would compromise its reputation by plotting deliberately with tax delinquents.
In sum, the TCC indicated that the tax authorities' position seemed to impose on taxpayers responsibilities that exceeded the legislative schemes of the ETA and its regulations. Taxpayers evidently have the obligation to be prudent, diligent and account for their activities to the tax authorities. However, the tax authorities must provide assistance to taxpayers in the meeting of their responsibilities. Since the tax authorities possess the necessary tools to facilitate the collection of taxes, it is their duty to develop strict audit processes and undertake rigorous follow-ups with respect to the entities that have the obligation to remit to the Minister the taxes collected, as it was the case for the Agencies.
The TCC concluded by drawing attention to the fact that the QRA had adopted its position after having assessed but unsuccessfully collected the sums owed by the Agencies. In fact, instead of investigating further, the TCC pointed out that the QRA chose what seemed to be the easiest way to recover the money owed, which was to assess the taxpayer that had dealt with the fraudulent Agencies.
In the last few years, in administering the GST in Quebec on behalf on the Canada Revenue Agency (CRA), the QRA has deployed important efforts in order to put an end to tax frauds. Those efforts have led the QRA to issue notices of assessment with respect to what they have identified as "invoices of accommodation" schemes.
As defined by the QRA, three scenarios are included in the concept of accommodation invoicing:
- • The issuance of invoices while no service is rendered or supplies traded
- • The issuance of invoices for a larger amount than what is actually provided or rendered
- • The issuance of invoices describing actual services rendered or supplies traded by suppliers
The first example clearly constitutes a case of false invoicing and, hence, relates to a fraud committed by the supplier and the recipient to which both should be held accountable. The third category, the one in which SLI falls, is certainly the most problematic. The QRA issues an assessment, based on confidential information, to a recipient that acquired supplies of goods or services contending that the supplier involved did not have the capacity to sell the goods or render the services.
In the SLI decision, the TCC examined for the first time the rationale behind the QRA's position on invoices of accommodation and its central argument based on the lack of resources of the supplier. As mentioned above, the TCC categorically rejected such argument.
Moreover, the TCC agreed with SLI and concluded that the QRA confused "absence of resources" and "absence of declared resources". A declared or undeclared business, whether illegal or not, remains subject to all tax legislation, including income tax or sales taxes. In fact, such business will have to comply with all tax legislation and regulations, regardless of its status. In the case of the Agencies, the fact that the workers had not been declared did not change the fact that they were employees of the Agencies.
From a general standpoint, the TCC's decision reinforces the idea that corporations have as their main objective generating revenues and that their role should not be to verify the corporate history of each entity with which they do business. Small businesses do not have the adequate resources to carry out an investigation on the integrity of their suppliers. The TCC concluded that it is in fact not their role.
This decision also emphasizes the importance for taxpayers to respect the applicable provisions of the legislation. Without express and clear legislative rules, the courts of justice limit their interpretation to what they can clearly infer from them. The courts' role is not to create rules of law or to substitute legislatures in order to impose more stringent responsibilities than those provided by laws and regulations.
The Crown (QRA) has filed an appeal of this decision with the Federal Court of Appeal.
This decision has received a considerable amount of interest from the French-language media.
1. Salaison Lévesque Inc. v The Queen, 2014 TCC 36, para. 3.
2. Ibid., para. 7.
3. Ibid., para. 48.
4. Input Tax Credit Information (GST/HST) Regulations, SOR/91-45.
5. Systematix Technology Consultants Inc. v The Queen, 2007 FCA 226, and 9088-2945 Québec Inc. v The Queen, 2013 TCC 58.
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On 02/06/12 11:33 PM, Jeremy Allard wrote:
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BobAug. 17, 2009 11:00 p.m.
For those that care, there will be about sixty to sixty-five thousand OU fans compared to about 15000 BYU fans. Anything but neutral. BOOMER SOONER!
swtAug. 14, 2009 11:22 a.m.
I suggest that BYU holds off putting the 25th anniversary commemorative sticker on their helmets until they get past the FSU game. Otherwise, it could backfire just like last year's "Perfection" slogan did.
hare, not hairAug. 14, 2009 1:19 a.m.
The phrase is "wild hare," because rabbits act nuts sometimes.
Re: AnonymousAug. 13, 2009 10:50 p.m.
"I'll bet all you ute fans will be watching the BYU game.. who does utah play in their first game? (who cares?)"
Your right no one cares about our opener bc its essentially already won (USU).
Let me guess you didn't watch the Sugar Bowl...right-I believe that. Of course we will watch and root for you to finally pull your weight nationally.
And if you lose of course we will laugh in your face that you chose to continue your 10 year losing streak against ranked teams.
RE: Ute FanAug. 13, 2009 10:32 p.m.
Obviously your not a true Ute Fan more like one of our many bandwagons jumping on board.
We are never jealous of our so called "older brothers" we are kicking their trash nationally. Hello did you forget about the Sugar Bowl, Fiesta Bowl, etc?
There is no way we are losing 4 games next year. Utah doesn't rebuild we reload. Watch us continue our win streak. WE AINT sKAReD!!!!
Go Utes!!!
Cougs will get er DoneAug. 13, 2009 10:28 p.m.
Wake up BYU stop endorsing such a defeatist attitude (keep it close-whatever)...We are going to win and win Fantastically!!!
Prof27Aug. 13, 2009 10:06 p.m.
Yes, by all means, BYU should run the ball at the heart of OU's defense. The Sooner front 7 is easily one of the best in the nation, starting with monster tackles up front in Gerald McCoy and Adrian Taylor. BYU's young and inexperienced O-line should be up to the task.
Good plan, Cougar fans. Excellent.
CoogerAug. 13, 2009 9:02 p.m.
Come on, pull your heads out. Of course the Cougars are preparing for this game. Obviously, it all starts with themselves and preparing to put themselves in a position to make plays. The entire season doesn't hang on this game, we simply have to prepare and the atmosphere and adrenaline will take over. If you think there won't be a few new wrinkles and everyone putting it all on the line, you are sadly mistaken. The Cougars will be up for this game and will take every opportunity to exploit OK.
bergstroAug. 13, 2009 6:32 p.m.
Business as usual:
Max Hall - Throw couple INT's en route to a major choke job
Robert Anea - dink and dunk
Bronco - "execute at a higher level..."
My own 2 cents.Aug. 13, 2009 4:27 p.m.
As I Bleed blue I can only see us winning this game buy doing a couple of things. First we need to play a good field position game. If we can have OU start back from there 20 to 30 yard line each possession and limit touchdowns to field goals. Its unrealistic to think the Y will score each drive, but to pin them back and make it longer for OU to score. Second we HAVE to run the football. I dont mean the lame HB draw plays that dont get anywhere. Line up in the I formation and pound the ball. It will open play action and passing lanes. Third the Y needs to punch OU in the mouth on the first offense drive and defensive series. I respect the U and how they came out and just shell shocked BAMA and got them on there heels. It will take a great game to wim OU. I am excited and hope we will respresent the MWC well.
AnonymousAug. 13, 2009 3:51 p.m.
You're all so funny - I love reading these posts. If any of you would be a better coach than Bronco, why didn't you get hired to coach? Go back to your lazyboy's, hold tight to your soda (or beer for you ute fans) and get ready for an amazing game against OU.
You're all just so funny.
BTW - I'll bet all you ute fans will be watching the BYU game.. who does utah play in their first game? (who cares?)
Fact o the matterAug. 13, 2009 3:17 p.m.
is this. If BYU comes out fired up, which Bronco relies on the team captains to do, like they did against UCLA last year, BYU can win this game. That is the only way they win. They would have to execute perfectly to do this. I personally give BYU a 3% chance of winning. If BYU and Oklahoma played 100 games, OU wins 97 of them. BYU can win, they just need to be crisp, and actually score a lot of points in the Opener, something Anae's offenses haven't been great at.
Mr. BYUAug. 13, 2009 2:52 p.m.
What a bunch of cry babies complaining about the coaching staff having the business as usual attitude!!
What the staff is trying to say for those of you too immature to understand is that you don't do anything out of the ordinary or you can cause the team to be out of sync and not ready to play. You don't get overhyped or you will play poorly. Are you catching on yet?
No ComprendoAug. 13, 2009 2:33 p.m.
RE: Johnny Moser
"I can't complain much about the the start of the season, but if we close this season like we have the last few I will have to start wearing black."
Last year the Cougars finished poorly with losses to the Utes and Arizona. Two years ago the Cougars finished with a win over the Utes and a bowl game win. Same thing in 2007. Save your black for the widows.
Keys to the GameAug. 13, 2009 2:20 p.m.
And I'm not pretending to be the coaching staff but I'm sure they've already thought of this, but I'm just putting in my 2 cents.
Establishing the run game against Oklahoma is important for 3 huge reasons. Number 1, it breaks in the new offensive line. It easier to tell the new guys to just pound the opposition. Less thinking, more butt kicking. Number 2, it keeps OU's pass rusher's off of Hall. They could be on him all game, not because Hall isn't good, but it again comes down to the O-line being new and playing against a really good team. The pass game is high risk/high return. You can get a big gain, or the other team can get sacks/interceptions. Number 3, it runs the clock down. Our best chance to win is to keep OU's offense off the field. Our best defense really just might be our offense in this game. It also gives our defense rest and allows them to play optimally when they have too. Short passes might be necessary to convert on 3rd down but running the ball early is our best chance.
BYBLOSERUAug. 13, 2009 2:20 p.m.
OU will not let them score until they pull all their starters. The Defense is the best since 2000. Offense is just as good the O line could have started last year but had NFL talent up front prevented that.. Good luck cougars. I have yOU losing 66 to 10. The Points and the Over safe bet.
Johnny MoserAug. 13, 2009 12:59 p.m.
My only problem with business as usual is this, you typically get the same results from doing the same things, I am not satisfied with previous results. If we are not trying to be better then what's the point. Maybe Business as Usual isn't the right approach. I am tired of coming out early in the season and having high hopes only to have them dashed on the shoals of mediocrity and failure by the time we get to November. I can't complain much about the the start of the season, but if we close this season like we have the last few I will have to start wearing black.
A lot will have to go rightAug. 13, 2009 12:46 p.m.
I too hope they'll run and not abandon it so quickly. I hope they'll run from under center and let the o-line do its job (could have pummeled TCU's d-line and somewhat neutralized the speed of their LBs last year if they would have done that). Realistically, though, a lot will have to go right for the Cougs even to have a chance.
AnonymousAug. 13, 2009 12:46 p.m.
Some of these comments make me shake my head. Who knows the importance of this game more than Bronco and his staff? Do you think they have not been looking at film of Oklahoma since the game was announced? Do you think they won't have plays to try to exploit any weakness they see? And by the way, the trick will not to get the Cougars up for the game, but to keep their emotions in control.
I support Bronco 100%--win or lose. I support his emphasis on character and true principles, and I believe that this emphasis will result in consistently good performance.
BYU is getting better athletes each year--including ones with speed. There is incredible progress on recruiting. We're getting there, so hold your water, folks.
BYU will probably get killed by Oklahoma, because it is essentially a home game for Oklahoma, and it has better athletes. The reason we get beat in these games is that we are playing better teams! We have the best chance by playing disciplined ball. And, I truly believe that the gap is narrowing.
Putting all your eggs in
Go CougsAug. 13, 2009 12:40 p.m.
We have two very capable teams playing on September 5th. The key for BYU is to with-stand the emotional onslaught of the tens of thousands of Oklahoma fans, and beleive me the UO fans will be loud. BYU will need to stay focused and continue to execute as if they are at home. Oklahoma is a very good team, but if BYU does this it is possible for them to win.
montanacutterAug. 13, 2009 12:09 p.m.
I would hope that BYU would run the ball more and not depend on Max "where is the ball Hall" to make the big plays. He has not shown that he is capable to do this without fumbles or interceptions in the big games. The game with OK is a real big game, and if "where is the ball Hall" can't protect the ball early in the game, then run the ball and keep the ball out of his hands as much as possible. "where is the ball Hall" has to show he can work under real pressure and he has not done so to date.
I hope your rightAug. 13, 2009 11:15 a.m.
That may be true that Bronco doesn't want to give away any game plans. I don't know, who's to say? Here's to hoping that this is an amazing win and hopefully a W for the Cougs!
Dan in IowaAug. 13, 2009 10:02 a.m.
The way some are posting here, one would think that they are head coaching authorities. Perhaps, those of you who feel Coach Mendenhall doesn't have a clue about the Oklahoma game (or any other game) should apply for a position on his staff. Or for the head coaching position.
After 4 years, you still don't have confidence in what he has done or is able to do. Have you forgotten where the program was when he took over? What he has done is nothing short of amazing.
I, for one, like Coach Mendenhall and what he has done with this program, from top to bottom. He is the right man for the job at the right time. He is not perfect and is aware of his shortcomings far more acutely than any of us are. Even still, he is far more capable of leading this team than any of us are or ever will be.
CoachingAug. 13, 2009 9:44 a.m.
Bronco is a great team Leader/Manager, a great role model and a good representative for BYU. He also seems to be doing well in the recruiting area. What he and the other coaches at BYU have not established is their ability to win a big/huge game. They have not shown any ability to adjust the game plan or take advantage of the weakness of other teams. It will be interested to see this coaching staff going forward and if they can be flexible and improve with game day preparation and emotion. Do they have the X and O's knowledge to get the job done??? We will see. GO Cougars get up for this game!!!
jefe57Aug. 13, 2009 9:34 a.m.
Anybody remember the loss to the Utes in 2005? It was a home game, and the Cougars came out so pumped they couldn't do anything right. Too much emotion can backfire. The Cougars will be up for the Oklahoma game. They don't need Bronco to do cartwheels in order to be up for the game. My only question is if they have the talent to stay with Oklahoma.
jb2willisAug. 13, 2009 9:08 a.m.
You all are probably believe everything you read. I agree with "Pretty Lame." Bronco does not owe you or the media the courtesy of even hinting that he is doing anything different. If OU thinks BYU is preparing for business as usual, all the better. Bronco is not a stupid man. Why didn't BYU make different adjustments in big games last year? Maybe it was the end of the season and some key players were banged up, which he didn't want to reveal for the other teams to know.
Pretty LameAug. 13, 2009 8:19 a.m.
Give Bronco a break. You think he isn't thinking of new ways to win the OU game? Why would he reveal anything new so OU has a chance to see? He'll get the team ready and then give the players some new ideas to think about and plays to work on - say a week before the game.
Oh and Cougs got Drew Phillips from AL! The kid was wanted by a ton of D1 programs! Oh, and U wanted him too. Boo Hoo for U.
"The 6-foot, 174-pound Phillips also received scholarship offers from Wyoming, Idaho, SMU, Central Michigan, Louisiana Tech, Samford and Tennessee-Martin.
Other schools who expressed interest in him were Illinois, Louisville, Birmingham-Southern, Jacksonville State, Memphis, Central Florida, Mississippi State, Florida State, Stanford, North Alabama, UAB, Troy, Utah and The Citadel."
For the next 5 years (minimum) U will be looking up from their backsides after getting run over by the Cougs!
Y'zManAug. 13, 2009 8:18 a.m.
How big are the ramifications of this game? Well, should BYU beat OK and win out the season and should OK win out after BYU, they will meet again in the NC game if there is no other undefeated team. (I know, lots of ifs). On the other hand if we lose, even if we win the rest of our games, we won't have a chance at the NC game. I'm just saying Bronco has a lot riding on the business as usual approach to this game.
firesides#1Aug. 13, 2009 7:38 a.m.
I'm traveling from Florida to attend this game. Unfortunately, the only thing Bronco seems to get excited about anymore are the Firesides the night before the games. What gives, this is football right? What are the requirements to be head coach at BYU? Wait, thats right, showing no emotion!
Not business as usualAug. 13, 2009 5:35 a.m.
This is why we seem to enter the conference schedule with 2 losses. This is why BYU is vunerable to good teams in the conference. Some teams need special preparation - like OU.
Howard S.Aug. 12, 2009 11:12 p.m.
Bronco is so inspiring.
Prof27Aug. 12, 2009 11:01 p.m.
BYU's only real chance in this game is if OU's talented but relatively inexperienced O-line struggles. It's possible, if unlikely. Otherwise, it will be a long game for BYU. OU has tremendous players at the skill positions, and team speed on defense that will be very difficult for BYU's (even more) inexperienced O-line to handle. The defensive ends, in particular, will have Hall running for his life or on his back.
Regarding the comment that OU's defense isn't all "that great," I would agree that last year they had problems after losing Ryan Reynolds, the middle linebacker, in the second half of the Texas game. That was the one position where they didn't have depth, and every team thereafter tried to exploit it. Only Florida succeeded, mostly by running Tebow up the middle late in the game. But, Reynolds is back, fully rehabilitated, and his fellow linebackers have developed into formidable players. I don't see BYU scoring a lot of points against them.
And don't even get me started on what Bradford and the speedy OU receivers are going to do to BYU's smallish, juco-transfer defensive backs.
Not business as usualAug. 12, 2009 10:39 p.m.
This is why BYU never beats the good teams, they act like it's business as usual. When you are playing a team that is better than you, you have to mix it up, you can't just be business as usual. The way you pull an upset is by pulling out all the tricks, think Boise St v OK in the Fiesta. Oklahoma is going to score and score a lot, BYU has a slim chances but must do the following three things 1) make at least one or two major special teams plays, 2) win the turnover battle 3) run trick plays all night long.
Ute FanAug. 12, 2009 10:07 p.m.
Okay, I will admit it......we are jeolous of the Y getting the opportunity of playing against a #3 nationally ranked team.
This will be a rebuilding year for us and I only hope that we don't lose more than 4 games!!!!
If. . .Aug. 12, 2009 9:49 p.m.
BYU plays very solid defense we can keep the Sooners at 35. That would be really good considering Oklahoma's offense. I would honestly be happy with a close 28-35 loss. I would be ecstatic with a win.
Business as usual? I can understand that rationale with conference games but this is a big game. A business as usual approach will not win this game. A business as usual approach is just walking in and thinking that if you just play football you will win. That's NOT how you win big games! I can see wanting to keep the players emotions in check and keep them focused on proper execution, but against a monster team like Oklahoma, there needs to be emotion and urgency to win the game. Controlled, focused, psyched up BYU players have a much better chance of winning than a just another day at the office attitude. I somewhat agree with Bronco's approach but there needs to be some flexibility and adaptation to the game plan come game day. And for heaven sakes GET EXCITED FOR THE GAME!!!
CBTAug. 12, 2009 9:18 p.m.
I know that the BYU defense has a goal of holding opponents to 24 points or less. I am not sure that is realistic against Oklahoma, a team was held under that total exactly 1 time last year by Florida. They were held under 40 only 3 times. And held under 50 only 4 times, with 49 being one of those scores. Basically, this team is an offensive juggernaut on the level of the early 80's BYU teams, only more skilled. But in order to win, BYU one to hold then under 35 which is a very tall order. I hope they can do it. If not, I hope the offense can keep up because they are going to have to be flawless.
RE: Keys to winning th.....Aug. 12, 2009 7:07 p.m.
"Oklahoma's 'OFFENCE' is capable of putting up 50 points."
RE: BigBYUFanAug. 12, 2009 6:59 p.m.
Both BYU and Oklahoma have great Offences. It's the team who brings the deffence who is going to win this game.
Its all about who wants it more.
BigBYUFanAug. 12, 2009 6:54 p.m.
Oklahoma's defense is NOT all that great,
I would Look for a high scoring game where anything could happen.
Big game is rightAug. 12, 2009 6:40 p.m.
If BYU can get the job done at this game they have the skill to run the table. Just saying, this is the BIG GAME!
Go BLUE!Aug. 12, 2009 6:30 p.m.
"Anybody remember the last time BYU opened the season against the #3 team on ESPN? BYU vs. Pittsburgh 1984"
No, that was a long time ago. This is 2009! We need the win this year.
Business as UsualAug. 12, 2009 6:24 p.m.
means the Cougs will lose to another ranked team in their quest for dominating mid-major.
AnonymousAug. 12, 2009 6:15 p.m.
Anybody remember the last time BYU opened the season against the #3 team on ESPN? BYU vs. Pittsburgh 1984.
Get up for this game!Aug. 12, 2009 6:06 p.m.
Not even a poster of Sam Bradford with a bulls eye on it hanging by the D lines locker room? nothing?
COme on cougs. you need to get up for this game. Its the big game! The biggest of the season. Bigger than the one against that other red team up north.
no wonder why we have a 1-5000 record against ranked teams. nothing special to prepair for this special game?
Rise and shout the cougars are out! GO COUGARS!
"Same Approach"Aug. 12, 2009 6:04 p.m.
Does that mean we can still expect slow, unathletic, skill position players?
Quest for Failure?Aug. 12, 2009 6:02 p.m.
Ok, ok... I can try to understand the decision to not change the game preparation from one game to the next, but this is Oklahoma! It's not like the cougs are playing Utah State or Northern Iowa. What would have happened in the Sugar Bowl if the Utes would have prepared the same way? Definitely not a 31-17 beating that's for sure! Come'on Bronco, wake up and smell the decaffeinated coffee! Bronco, seriously... "The focus is still on us"? Football is a chess match, and exploiting the other team's weakness is crutial.
After Max Hall threw 1 or 2 interceptions against Utah, why didn't you change your offensive strategy? Why didn't you run more? Didn't you know that in the past 2 years against the Utes you were running all over the field? Why don't you find and exploit the weaknesses of Oklahoma? Why does ever other team in America watch film of the teams they play? Isn't that what coaches are supposed to do?
I sure hope we aren't preparing ourselves for failure...
Keys to Winning the BIG game 2Aug. 12, 2009 5:48 p.m.
They will have to be used in all conventional and nonconventional ways. There is no stopping the big play the Oklahoma offence will dish out. But the defense will have to keep their head in the game in spite of Oklahoma fire works. Applying pressure to the QB is essential. Something that has not been done, but that's not to say it can't be done.
BYU's offence will have to contribute threw controlling the clock and scoring on every drive. The cougars will need a running game to chew up the clock and keep the ball out of the OK offensive hands. The game in Texas is essentially a home game for OK. Controlling the tempo and momentum of the game is not as essential as keeping control and momentum with in team.
Keys to Winning the BIG game 1Aug. 12, 2009 5:47 p.m.
Oklahoma's defense is capable of putting up 50 points a game easily (as seen last year). BYU's offence isn't going to win this game. If and when BYU wins this game it will be the BYU defense that will be holding the winnings. The BYU defense will have to hone their attack on an unproven OK offensive line, the only kink in a team ranked 3rd nationally. The BYU corners will have their hands full with extremely talented OK receivers. The defensive line and line backers are going to have to put up a package of pressure consisting of blitzes to get to QB and Heisman winner Sam Bradford. BYU safeties will have to cover the deep ball and help out the corners while showing in a few key blitzes. BYU safeties will be flying all over the field to win.


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Aspen/Snowmass Village, Colo. – After more than a decade of exemplary service overseeing different facets of Aspen Skiing Company (ASC) operations, John Norton has accepted the position of president/CEO of Crested Butte Mountain Resort (CBMR). John's last day at ASC will be June 7, 2002.
Norton joined ASC in 1991 as vice president of communications and soon after was promoted to senior vice president. In 1998, he was appointed chief operating officer. During his tenure with ASC he has had responsibility for mountain operations, ski school, marketing, sales/pr, special events and many other ASC ancillary businesses. John is no stranger in Crested Butte. Before joining ASC, John spent several years directing the ski area's marketing department. Prior to his career in the ski industry, he worked at Procter & Gamble and Majers/Dunn & Bradstreet Consulting. Norton is a graduate of Dartmouth College.
"John's in-depth knowledge of the ski resort industry and leadership qualities will be missed in Aspen/Snowmass," said Pat O'Donnell, president and CEO Aspen Skiing Company. "He was especially creative concerning business challenges and always exuded a competitive spirit. John was 100% committed to Aspen/Snowmass's success as a resort and spear-headed World Cup Racing, 24 Hours of Aspen and the ESPN Winter X Games."
Edward Callaway, co-owner of Crested Butte Mountain Resort said, "I'm excited for our company and our community to welcome John back to Crested Butte. He is so good and so much fun to work with, we are fortunate to have him back."
O'Donnell noted that John devoted an immeasurable amount of time to our community and the ski industry overall. He has served as a board member of National Ski Areas Association, Colorado Ski Country USA, Aspen Chamber Resort Association, StayAspenSnowmass Reservations, Aspen's Economic Sustainability Committee, and Colorado Mountain College. He also serves as board president of the Buddy Program. And, he played with great pride, right center field for the three-time league champions, the Skico Sluggers.
"On behalf of all of us at Aspen Skiing Company, we thank him and wish him every success at Crested Butte," said O'Donnell.