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SANDY, Utah (Sunday, May 18, 2014) – The Colorado Rapids Reserves fell 2-0 at their Real Salt Lake counterparts at America First Field on Sunday, succumbing to two late goals.
Among the highlights, though, were Academy players Enda O'Neill and Jovanni Chavez both going the full 90. Indeed, Enda played alongside his older brother Shane, who wore the captain's armband for the Rapids.
New signing Gale Agbossoumonde got 45 minutes under his belt, as he works on his fitness and sharpness ahead of a push for the first team.
Both teams finished the game with ten men. Rapids played out stoppage time a man down after John Neeskens picked up a second caution. RSL lost Carlos Salcedo to a straight red ten minutes from time.
Real Salt Lake took the lead in the 83rd minute through RSL-Arizona Academy forward Nick Jackson. Jackson pounced on a Colorado turnover at the top of the 18-yard box and slotted home.
RSL doubled their advantage just seconds after Neeskens was dismissed, in stoppage time, when Olmes Garcia made a nice run down the left side of the 18-yard box and finished to the far post.
The Rapids Reserves are next in league action on June 20, when they travel to USL PRO side Sacramento Republic FC.
Scoring Summary:
RSL – Nick Jackson – 83'
RSL – Olmes Garcia – 90' + 3'
Misconduct Summary:
COL – Jared Watts (Yellow; Foul) – 14'
COL – Thomas Piermayr (Yellow; Foul) – 29'
COL – Jovanni Chavez (Yellow; Foul) – 48'
COL – Brenton Griffiths (Yellow; Foul) – 55'
RSL – Nick Jackson (Yellow; Foul) – 70'
COL – John Neeskens (Yellow; Foul) – 78'
RSL – Carlos Salcedo (Red; Foul) – 80'
COL – John Neeskens (2nd Yellow; Foul) – 90' + 2'
Shots: RSL 16-3 COL
Shots on Goal: RSL 4-2 COL
Saves: RSL 2-1 COL
Fouls: RSL 8-8 COL
Corner Kicks: RSL 4-1 COL
Offside: RSL 1-2 COL
Real Salt Lake Reserves (4-1-2-1-2): Lalo Fernandez; Rich Balchan, Aaron Maund (C), Carlos Salcedo, Abdoulie Mansally; John Stertzer (Kwame Watson-Siriboe, 46'); Luis Gil, Jose Hernandez* (Paul Bin*, 85'); Sebastian Velasquez; Robbie Findley (Nick Jackson, 62'), Olmes Garcia
Subs not used: Austin Najib* (GK), Mikey Orellana**
*Real Salt Lake-Arizona Academy Player; **Guest Player
Colorado Rapids Reserves (4-4-2): John Berner; Thomas Piermayr, Shane O'Neill (C), Gale Agbossomounde (Kortne Ford*, 46'), Brenton Griffiths; Enda O'Neill*, Jared Watts, Jovanni Chavez*, John Neeskens; Charles Eloundou, Danny Mwanga (Miles Chow*, 83')
Subs not used: Conor Gavigan* (GK)
*Colorado Rapids Academy Player
Referee: Daniel Radford
Assistant referees: Brandon Major, Hamed Sadeghi
4th Official: Alex Krelo


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Most loyal, semi-loyal and even occasional readers know where I stand on the NHL heading to Europe. It's headed over there, and it's a good thing. Eventually the league will have a regular foothold over there. I think that's good for hockey, and good for the NHL. Many people disagree with me on this.
Well Gary Bettmen and co. announced that the NHL will start with 4 regular season games in Prague and Stockholm. This is a wonderful addition, and they even decided to put them in cities where the local population actually might care about hockey. They even scheduled a "Victoria cup" where the Rangers will play the winner of the Euro- Club Champion in a one game exhibition. Frankly this is wonderful news. I think this is a great way to grow the game and the NHL. The more global the NHL is the better talent will be brought in. First the NHL gets the Winter Classic right, now this.. man I'm beginning to think they are finally getting it.
Ahh but remember Bettman's still involved and he, of course, finds some way to embarrass himself and the league on something that the league should be proud of.
Yes he forgot to get the NHLPA to buy off on all these wonderful plans. Are you F$#@ing serious?
This may be the most embarrassing gaffe in the history of sports commissioners, and certainly ranks as the worst one of the last 20 years. This includes Bud Selig's All-star tie and his stars getting dragged before congress to talk about steroids. This includes David Sterns battle with the players about a dress code, or the gambling referee. While not nearly as damaging, it's certainly more embarrassing than the lockout. This completely avoidable and careless act helps solidify, in the minds of the people who already go out of their way to bash the sport, that the NHL is run by Mickey Mouse. At least all of the other above mentioned actions have some sort of defense. This is "Mission Accomplished" for hockey, and has no defense, other than complete incompetence and arrogance. Even when you're doing something good you're screwing it up.
So way to go Gary. Why not go the whole way and announce you'll play the games in Casablanca and Cairo in '09? Why not just announce that the Stanley Cup will be awarded to the team who has the last player standing in the steel cage match, LIVE on PPV, and the Hart goes to the next winner of the Royal Rumble. You're credibility is certainly heading the way of the Vince McMahon character.
NHL in Europe
1 comment:
Are you telling me Vince has no credibility? ;)ReplyDelete
I watched a bit of his interview on CBC after the skills competition and I just can't listen to the guy.
His voice is annoying and has no authority behind it, he waves his arms around like a madman on speed and he flat out lies.
It's ridiculous that he runs the leage.
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subset: commoncrawl


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Welcome to the Irish Palatine Museum and Heritage Centre
Since its inception in 1989 the Irish Palatine Association has endeavoured to preserve the rich heritage of Irish Palatine Culture by encouraging and developing a sense of Identity among Palatine families and their descendants in Ireland, England, Australia, New Zealand, USA and Canada and by re-kindling a relationship with their ancestral homeland, the Palatinate (Rheinland-Pfalz) in Germany.
The Irish Palatine Heritage Centre is located in Rathkeale in Co. Limerick, Ireland and houses an exhibition that seeks to re-present in detail the Irish Palatine experience ranging from their German places of origin, to their colonisation and settlement in Ireland, and their subsequent scattering all over the English speaking world.
The Irish Palatine Heritage Centre, Rathkeale, Co. Limerick, Ireland
Copyright © Irish Palatine Association. All Rights Reserved.


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October 27, 2001
Efforts to prevent transmission of HIV have focused a lot on educating the general public about the risks of HIV transmission: the modes, the behaviors, the specific practices associated with HIV transmission, and the promotion of the use of condoms and "safer" sexual practices.
The educational focus has not targeted -- at least not with the same intensity -- already infected HIV-positive individuals because it was perceived as "politically incorrect" and something that would contribute to the stigmatization of this population. However, it is obvious that efforts to prevent transmission should involve both the general public and the HIV-infected population. The sexual partners of HIV-infected individuals are a population at high risk for HIV acquisition. Any efforts to prevent transmission within that specific population will have a much quicker payoff than anything we may do within the general public. Thus it is necessary for HIV-positive patients to be educated about the risk of transmitting HIV and how to prevent transmission to others. Part of these efforts involves disclosure to sexual partners.
In spite of all this, many HIV-infected individuals do not notify their partners about their HIV status, and a significant proportion of them continue to engage in high risk behaviors. Why and how often does this happen? The reasons are complicated, not very well understood and beyond the scope of this short commentary. O'Brien, who led the research at Tulane University School of Public Health and Tropical Medicine, tried to tackle the second of these questions: how often does this happen?
The numbers are sobering: approximately half of all interviewed patients (around 200 of them) did not notify their partners. And half of the "knowing" seronegative partners continue to have unprotected sex. The only good news was that the people who notified their partners about their HIV status were more likely to use condoms during their last sexual relationship.
It is obvious that a strong effort should be made to educate patients about the importance of disclosure and preventive measures to reduce the transmission of HIV. This will involve reducing the stigma still associated with this disease, and fighting complacency and the idea that HIV infection is not as terrible as it used to be. Current complacency has led to increased rates of infections in San Francisco, and San Francisco has always been a harbinger of what is going to happen in the near future in the U.S.
|Please note: Knowledge about HIV changes rapidly. Note the date of this summary's publication, and before treating patients or employing any therapies described in these materials, verify all information independently. If you are a patient, please consult a doctor or other medical professional before acting on any of the information presented in this summary. For a complete listing of our most recent conference coverage, click here.
The content on this page is free of advertiser influence and was produced by our editorial team. See our content and advertising policies.


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Each Vegetable Capsule contains approximately 425 mg. of Cascara Sagrada Bark Powder.
If you would like Gelatin Capsules instead of Vegetable Capsules please just message us.
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please be advised: you should always consult with your doctor before making any changes to your diet!!
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FERPA Online Library
|MS Word (35 KB)
November 26, 2004
Ms. Marya Ryan
Office of Business and Financial Services
University of Illinois
214 Technology Plaza Building, MC-369
616 East Green Street
Champaign, IL 61820-5752
Dear Ms. Ryan:
This responds to your inquiry about the use of ID numbers under the Family Educational Rights and Privacy Act (FERPA), 20 U.S.C.§ 1232g. This Office administers FERPA and is responsible for investigating complaints and providing technical assistance to ensure compliance with the statute and regulations codified at 34 CFR Part 99.
You explained that the University of Illinois (University) assigns an ID number to students, employees, certain categories of visitors, and, in the near future, applicants for admission, when these individuals first come into contact with the institution. An individual's ID number is permanent, even if his or her relationship with the University changes from employee to student, student to employee, visitor to student, etc. You asked a series of questions, discussed below, about the status of these ID numbers under FERPA.
FERPA provides that an educational agency or institution may not have a policy or practice of disclosing education records, or personally identifiable information from education records, without the prior written consent of a parent or eligible student, that is, a student who is 18 years of age or attends a postsecondary institution. See 20 U.S.C. § 1232g(b)(1) and (b)(2); 34 CFR §§ 99.3 ("Eligible student") and 99.30. Exceptions to this requirement are set forth in § 99.31 of the regulations. The term "education records" is defined as information that is directly related to a student and maintained by an educational agency or institution, or a party acting for the agency or institution. 34 CFR § 99.3 ("Education records"). The following records are excluded from the definition of "education records" --
(i) Records relating to an individual who is employed by an educational agency or institution, that:
(A) Are made and maintained in the normal course of business;
(B) Relate exclusively to the individual in that individual's capacity as an employee; and
(C) Are not available for use for any other purpose.
Records relating to an individual in attendance at the agency or institution who is employed as a result of his or her status as a student are education records and not excepted under paragraph (b)(3)(i) of this definition.
34 CFR § 99.3 ("Education records"(b)(3)).
"Student" is defined as "any individual who is or has been in attendance at an educational agency or institution and regarding whom the agency or institution maintains education records.
34 CFR § 99.3 ("Student").
1. Are ID numbers assigned by the University subject to FERPA and, if so, do they remain subject to FERPA when the individual's relationship to the University changes, such as when an employee becomes a student and then remains an employee after he or she is no longer a student.
FERPA applies to ID numbers that the University assigns to and maintains on any individual who is or has been in attendance as a student. FERPA does not apply to ID numbers maintained on visitors or employees who have not taken classes or otherwise attended the institution as a student. These numbers become subject to FERPA only if the visitor or employee enrolls as a student and retains the same ID number, and the number remains subject to FERPA as long as the University maintains it as a record of a student, even after the individual is no longer enrolled as a student. As noted above, the employment records of individuals who are enrolled at the University are excluded from FERPA if they "relate exclusively to the individual in that individual's capacity as an employee" and "are not available for use for any other purpose." Accordingly, if the University uses the same ID number for a former student who becomes an employee (or who returns to employment), that number remains subject to FERPA so long as the University maintains a record of it as the individual's student ID number.
2. How is the number treated for those who are simultaneously students and employees? Is the University restricted from releasing the number with someone's employment records if the person is (or ever was) a student?
ID numbers and all other records, including "employment" records, maintained on individuals who are employed because of their status as a "student" at the institution, such as work-study students and teaching assistants, are subject to FERPA. For these individuals, the University may not release their ID numbers or any other "employment" records unless the disclosure meets the requirements of FERPA. For all other employees who are enrolled as students, their ID numbers are excluded from FERPA only if they "relate exclusively to the individual in that individual's capacity as an employee" and "are not available for use for any other purpose." If the University uses or maintains a record of the number as the individual's student ID number, it may not be released with the individual's "employment" records except in accordance with FERPA requirements.
3. Would the ID number be categorized as part of the education records or as directory information?
"Directory information" is defined as information contained in an education record that would not generally be considered harmful or an invasion of privacy if disclosed and includes a student's name, address, telephone listing, email address, and other types of information about the student. 20 U.S.C. § 1232g(a)(5)(A); 34 CFR 99.3. An institution that wishes to disclose directory information must comply with the procedural requirements set forth in § 99.37 of the regulations, which allow an eligible student to refuse to allow an institution to disclose directory information about the student.
A student's name and address, which are defined as "personally identifiable information" under FERPA, are also defined as "directory information" because these items are generally made available in public directories outside the school context and otherwise are not considered harmful or an invasion of privacy if disclosed. The legal conclusion in FERPA that these items of personally identifiable information are not considered "harmful or an invasion of privacy if disclosed" is based on an understanding that they generally cannot be used, standing alone, to obtain sensitive, non-public (i.e., non-directory) information about an individual.
In contrast, SSNs, also listed as "personally identifiable information" under FERPA, can often be used to obtain a variety of sensitive, non-public information about individuals, such as employment, credit, financial, health, motor vehicle, and educational information, that would be harmful or an invasion of privacy if disclosed. (SSNs may also be used in conjunction with commonly available directory information to establish fraudulent accounts and otherwise steal a person's identity.) For these reasons, this Office has always advised that a student's SSN is the kind of personally identifiable information that may not be designated and disclosed as directory information. We have generally included "student ID numbers" in the same category because these numbers have historically been used much like SSNs, that is, as unique identifiers used by themselves to obtain access to non-directory information about a student, such as education records (or educational services).
This Office recently issued guidance to the University of Wisconsin-River Falls found at http://www.ed.gov/policy/gen/guid/fpco/ferpa/library/uwisc.html regarding the circumstances in which a student's personal identifier may be designated and disclosed as "directory information" under FERPA. For example, these identifiers may be used for electronic mail communications; portals and single sign-on approaches to student information systems; directory-based software and protocols for electronic collaboration by students and teachers, both within and among institutions; and public key infrastructure (PKI) technology for encryption and digital signatures. Without knowing anything about how the University uses its student ID numbers, we cannot advise you whether they would meet the specific conditions required for designation and disclosure as "directory information" and refer you to the above referenced letter for a fuller discussion of these issues.
I trust this responds adequately to your inquiry and thank you for bringing this matter to our attention.
LeRoy S. Rooker
Family Policy Compliance Office


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- La Liga
Liverpool target Tello set to pen new Barca deal
Cristian Tello is to sign a new contract tying him to Barcelona until June 2016, news that could disappoint reported suitors Liverpool and AC Milan.
Tello, 21, has made 16 appearances for Barcelona's first team this season, scoring three goals, despite still having a youth-team contract.
His current deal is due to run out in June 2013, which led to speculation that he could leave the Camp Nou on a cut-price deal, with both Liverpool and Milan linked with a January swoop for the winger.
A statement on Barcelona's website on Thursday confirmed that long-running negotiations with Tello's agent Josep Maria Orobitg, who also represents former Blaugrana boss Pep Guardiola, had been resolved.
"FC Barcelona wishes to communicate that an agreement has been reached with the player Cristian Tello to extend his contract until June 30 2016," the statement said. "His release clause has been fixed at €10 million.
"The contract will be signed by the player on Monday December 17 at the FC Barcelona offices."
Tello began his career at Barcelona's famed La Masia academy, playing there between 2002 and 2007 before moving on to Damm and then Espanyol to continue his development.
He returned to Camp Nou in 2010 and after a season with Barcelona B, made his first-team debut in November 2011 - scoring a brace in a Copa del Rey victory over Hospitalet.


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Specializing in education and research in management, HEC Paris offers a complete and unique range of educational programs for the leaders of tomorrow: Masters Programs, MBA, PhD, Executive MBA, TRIUM Global Executive MBA and Executive Education open-enrolment and custom programs.
Founded in 1881 by the Paris Chamber of Commerce and Industry and founding member of Université Paris-Saclay, HEC Paris has a permanent faculty, more than 4,400 students and over 8,000 managers and executives in training every year.
The Grande École curriculum is divided into a generalist phase and a specialization phase. The first phase concentrates on business fundamentals, while the second one focuses on acquiring an expertise (chosen according to the professional goals of the student). The unique structure of the curriculum enables students to acquire both an excellent grounding in general management and expertise in a specific field. We firmly believe this combination is the key success factor in training future leaders and making a lasting impact on the careers of our students. The second year of the Master's program Cycle is composed of a specialized and professional curriculum, and the composition of a research paper.
Specialized Masters are one-year Master's degrees taught in French. They are designed for students who already hold a Master's degree in an other field and wish to specialize in a specific field of management. MSc programs are one-year Master's degrees taught in English. They are designed for students who hold a Bachelor degree in any field from leading international universities.
Custom designed for managers between the ages of 25 to 35 with previous work experience averaging 6 years, the MBA program addresses both functional and crossfunctional skills, through a fundamental and a customized thread to cover all areas of management in depth. Highly selective, the program has around 250 participants per year, from 52 different nationalities with diverse backgrounds and experiences.
Participants gain hands-on, practical experience through seminars integrated into the curriculum, such as the MBA Tournament and the off-campus leadership seminar at St-Cyr Military Academy.
The Executive MBA is a transformational experience which offers senior managers and executives from all around the world the opportunity to select one of the 8 majors that take place in 14 international locations, and also to take classes in any of its different tracks in France or Qatar.
The EMBA is an interactive and intensive program developed to provide executives with an understanding of the international business context, as well as the comprehensive, practical and innovative knowledge and skills they need, to put their vision into action.
TRIUM Global Executive MBA enables executives to understand the world, as it is today and will be tomorrow.
Ranked #3 Executive MBA worldwide by the Financial Times, it is a unique degree jointly awarded by 3 world-renowned universities: HEC Paris, London School of Economics & Political Science, New York University Stern School of Business.
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Executive Education offer training programs for business leaders and host over 8,000 executives and managers from the whole world, to assist companies in training managers, future managers and leaders.
Our desire is to offer executive education programs specifically built for managers and executives. They allow you to gain perspective by revisiting your convictions, learn from the diversity of participants in the class and offer proximity and access to corporate issues. HEC Executive Education relies on the excellence of the faculty of HEC Paris, the expertise of its external speakers and the international reputation of its research in order to offer its customers a unique and unforgettable experience.
Your Gateway to a career in research and academia
The mission of the PhD Program is to train top-level researchers in the major areas of management, and thereby faster the reputaion of HEC Paris in the best business schools in the world (MIT, Harvard; Princeton, LBS, INSEAD, Oxford, Cambridge,...). Since 2015, HEC Paris delivers the 'Doctorate in Management Science' degree in partnership with the University of Paris Saclay.
Intensive course training during the first two years
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We look forward to welcoming a new generation of leaders to our innovative and intensive Summer Programs.
Two offerings are proposed:
- The Summer School for university-level students or recent graduates who are eager for an academic challenge in one of 10 domains of expertise.
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We intend for participants to leave HEC Paris informed, equipped and inspired to take their learning into the world.
The faculty is central to knowledge creation and dissemination at HEC. Our 108 research faculty (over 66% from outside France) work on internationally acclaimed research in most of the major disciplines of management, reflecting the diversity of thought and cultures, the open-mindedness and the exacting intellectual standards promoted at HEC.
The permanent faculty is reinforced by affiliate professors bringing their academic and professional skills to HEC's students and program participants.
All these professors enhance HEC's courses and programs through their research work, original teaching materials, and personal interaction with the business world; they contribute to corporate reflection on management issues and are involved in national and international scientific community debates.
At HEC Paris, companies find what they are looking for: interns, young graduates, MBA graduates, executive education programs, professors to work with on research or teaching projects. Drawing from this positive experience, some of them decide to support HEC's development and become HEC corporate partners.
In the 'News Room', find everything you need to know about HEC Paris, our programs, faculty, international relationships, corporate partnerships and life on campus. In the blink of an eye, discover what the press says about HEC with our latest news postings.
If you're looking for a logo, photo or someone to contact, you can also find it here!
Prem SIKKA
University of Essex
28 March 2014 - Room T004 - From 2:00 am to 4:00 am
Accounting technologies play a key role in the estimation of taxable corporate profits. In the neoliberal world marked by mobility of capital and competition, they are also mobilised by transnational corporations to shift profits to low/no tax jurisdictions and erode the tax base of a country. Transnational corporations use transfer pricing, royalty and management fees to shift profits and avoid taxes. The loss of tax revenues is a source of crisis for governments as without this they cannot meet social mandates. The efforts to check erosion of tax base and shifting of profits have become a major issue in international politics. Historically, accounting and taxation had a closer relationship as both shared elements of historical costs and realisation principle. However, in recent years the trajectories of the two have diverged. With their emphasis on economic values, valuation models and the assumed needs of capital markets, international financial reporting standards (IFRSs) have diluted the usefulness of conventional accounting numbers for taxation purposes. The pressures to arrest profit shifting have resulted in two broad proposals for reform. The first advanced by the Organisation for Economic Co-operation and Development (OECD) proposes to primarily tweak transfer pricing practices. This paper argues that this cannot address the fault lines of corporate tax avoidance. The second approach under the general heading of 'unitary taxation' advocates a fundamental reform of the way taxable profits are ascertained. It holds out possibilities of negating arbitrary shifting of profits. However, it too relies on accounting logics. As traditional accounting logics have been contaminated by IFRSs, basic elements of accounting for the purposes of calculating taxable profits and tax liabilities will probably need to be redefined.
Emmanuel DIDIER
EHESS Paris
9 November 2018 - HEC PARIS - Room T015 - From 10:00 am to 12:00 pm
Information policing seems to be pervading public security police all around
the world. This review asks whether this appellation describes a homogeneous
set of phenomena. Compstat was the first program to massively computerize
policing. The literature reviewed here follows its fate in the United
States and, on a global scale, in France, where the program was imported.
The review successively discusses the perspective of managers who were favorable
to the program and that of "statactivists," activists who use statistics,
who were opposed to it. Despite the many differences intervened during
the importation process, especially in the balance of expertise and publicity,
some points seem to be common to both contexts, such as the building of
a computer infrastructure, a specific use of the data, and the constructive
tensions between the police institution and its critics.
Paul Pronobis
ESCP Europe Business School
19 October 2018 - HEC Paris - Room T004 - From 2:00 pm to 4:00 pm
Using a sample of public European firms and a multitude of shifts in cross-country taxation data, we examine the influence of individual shareholders' tax incentives on capital structure. We find that the largest shareholder's tax incentive for debt positively influences leverage. We also find that the second-largest shareholder's tax incentive for debt is incrementally relevant for leverage. However, tax incentive heterogeneity between shareholders reduces the positive influence of the largest shareholder's tax incentive on leverage. Finally, we document that the relevance of the largest shareholder's tax incentive for capital structure decisions is increasing in the level of voting rights power.
Reaven YU
University of Sydney
12 October 2018 - HEC Paris - Room T004 - From 2:00 pm to 4:00 pm
This is a study of the dynamic relations between accounting and an object it enacts. It analyses the construction of a Sales and Operations Planning (S&OP) forecast which is involved in attempts to coordinate laterally interdependent production and sales processes (a 'flow of the product') which 'strike back' and challenge accounting's inscriptions hereof. This is important because much literature on accounting's precariousness focuses primarily on how managers read, talk and make sense of accounting when realities it re-presents are absent. This paper analyses accounting when its development and role is an effect of a dynamic interaction with the 'flow of the product' which continually reveals new subsistence to be taken into account by accounting. The analysis finds that not only accounting but also the subsistence of the 'flow of the product' have histories which meet and develop new accountings at so-called crossing points. The study makes two contributions. Firstly, it shows that when realities are ontologically multiple, such as the 'flow of the product,' accounting proliferates but neither substitutes a previous one nor competes with other ones; accounting accumulates and become multiple. Therefore, many accountings co-exist in a temporality of simultaneity rather than in one of succession. Here, accountings inscribe the many different time-spaces that proliferate because of the requirement of adaptation to many others with different time-space horizons due to the principle of lateral coordination. Secondly, the study proposes relative completeness as a complementary mechanism to that of incompleteness and instability. Relative completeness here refers to a situation where accounting co-exists with the subsistence of reality that it develops into a decision opportunity. Accounting exists side by side of the subsistence that it makes visible in planning terms. Absences are performative under relative completeness because they have been discovered, inscribed, delegated and topologised along with accounting. Accounting and subsistence are both part of the realities enacted as the 'flow of the product.'
Kalle Kraus
Stockholm School of Economics
14 September 2018 - HEC Paris - Room T004 - From 2:00 pm to 4:00 pm
This paper examines how accounting is implicated in the crafting of distinctions with a view to understanding how sporting organisations manage heterogeneous and potentially conflicting interests. We do so in the context of accounting for violence, examining legislation concerning the payment by Swedish elite football clubs of policing costs with respect to public safety and order on match day. The Public Order Act (1993) stated such costs were payable by entities with a "profitable purpose". However, the meaning of a profitable purpose has been subject to ongoing contestation by football clubs, which are required to manage both the commercial interests of male elite football and the extensive amateur interests embedded in overarching voluntary sport organisations. Callon and Muniesa's (2005) proposition guides our research; the materialisation of distinctions is central to accounting in a context of conflicting interests. We follow the crafting of distinctions between the responsibility for the payment or non-payment of policing costs in the Swedish premiere league between 1999-2014. Our narrative is informed by documentary and interview data, which focuses on one of the high-risk Stockholm clubs. We highlight the constructed and contested materiality of the distinctions informing accounting calculations. Our research also has practical implications for sports administrators, demonstrating the importance of distinctions and the role of accounting in managing the potentially contradictory and heterogeneous interests associated with sporting clubs.
Shiva Sivaramakrishnan
Rice University
15 June 2018 - HEC Paris - Room X120 - From 2:00 pm to 4:00 pm
Firms in competitive industries have natural incentives to avoid wide dissemination of proprietary information. We test this proprietary cost hypothesis (PCH) by examining the impact of corporate disclosure policy on a firm's equity financing choice between Private Investments in Public Equity (PIPEs) and Seasoned Equity Offerings (SEOs). PIPEs offer firms a way to share proprietary information privately with a small group of investors. We employ several concentration and competition constructs to proxy for proprietary costs, but fail to find support to this hypothesis. Consistent with the literature, our results indicate that an "urgent need for cash" explains firms' choice of PIPEs over SEOs. We also find that firms that choose SEOs over PIPEs are characterized by higher holdings by dedicated institutions, transient institutions and quasi-indexers. However, the PCH does not receive support even after controlling for these other determinants of the financing choice. Finally, we estimate a two-stage endogenous treatment-effect model to explain discounts associated with PIPEs and SEOs. Preliminary results indicate that discounts are lower when unobservables (e.g., private information) seem to influence the choice of PIPE over SEO.
Xin Wang
Hong Kong University
8 June 2018 - HEC Paris - Room T004 - From 2:00 pm to 4:00 pm
As an interesting but neglected governance mechanism of a firm's subsidiaries, corporate headquarters managers often take a position in significant subsidiaries ("parent-subsidiary common manager" hereafter), either as the board member or the operations manager. These parent-subsidiary common managers have direct access to divisional information and, therefore, possess greater knowledge useful for them to identify tax opportunities and coordinate tax-motivated activities across business units. Using senior executives' subsidiary positions disclosed in Chinese listed firms' annual reports, we examine the impact of parent-subsidiary common managers on corporate tax planning and find a lower effective income tax rate for firms appointing common managers. Additional analyses show that the tax-avoiding effect of common managers is more pronounced for firms with more intangible assets, more related-party transactions involving subsidiaries, and more diversified business. Moreover, we find stronger effects for those common managers who take a position in economically significant subsidiaries or subsidiaries entitled to preferential tax treatments. The effect is also stronger when common managers work as operations managers of the subsidiaries. Collectively, our study is the first to analyze the appointment of parent-subsidiary common managers and to show the impact of such an appointment on corporate decisions.
Hendrik Vollmer
University of Leicester
25 May 2018 - HEC Paris - Room T020 - From 2:00 pm to 4:00 pm
Tacit coordination is a pervasive aspect of accounting practice. This paper teases out insights on tacit coordination from existing scholarship, starting with studies of everyday life accounting, then turning to professional practice. It develops an understanding that, in the application of rules and accounting standards, in producing, framing, auditing and using statements, records, apologies or excuses, accounting practitioners tacitly coordinate towards the passing of accounts. This passing can be articulated in terms of structures, agencies and processes of tacit coordination involved in making accounting happen. The implications of this understanding of accounting practice and the importance of the wider domain of enquiry it is indicating are discussed with respect to the stewardship position of accounting professionals and to the further development of accounting theory. The paper identifies a need for broad-based forms of accounting theory to support accounting practitioners in the stewardship of silence and provide an antidote against the idea that any account, any slice of information, or any amount of 'big data', could speak for itself – or that it should.
Martin Giraudeau
LSE/Sci. Po
4 May 2018 - HEC Paris - Room T025 - From 2:00 pm to 4:00 pm
This chapter is an analysis of the project appraisal procedures in place at American Research and Development Corporation (ARD) between 1946 and 1973, under the management of Georges F. Doriot. It shows the importance of knowledge technologies and administrative procedures in the way the venture capital company dealt with uncertain futures. The origins of these knowledge practices are traced back to Georges F. Doriot's own views on business, and more generally to the pragmatist movement in business administration, of which he was a member. The conduct of project appraisal at ARD is then observed directly, and this reveals its reliance on a rich set of knowledge and diagnostic techniques, as well as administrative procedures. These observations allow for a specification of the nature and role of imagination in the entrepreneurship and venture capital practices examined here—in particular, its close relationship with organized knowledge.
Crawford Spence
King's College London
20 April 2018 - HEC Paris - T004 - From 2:00 pm to 4:00 pm
Literature examining dynamics between the State and the Accounting Profession is well established and points towards the crucial interrelations between the two. However, this literature evinces an occidental orientation, privileging the notion of a State characterised by self-limiting, liberal ideology and that is captured by dominant interests. An extension of this view portrays professional bodies as largely autonomous from State structures and effectively avatars for said dominant interests. This paper starts from the premise that studying State-Profession dynamics in China has the potential to invigorate this literature given the non-liberal, expansive nature of the Chinese State and the situation of a professional body that is effectively under the tutelage of the Ministry of Finance. Drawing on archival analysis and interviews with over 60 regulators, State actors, practitioners in local and foreign firms in China, we show that the State successfully shapes the accounting profession by performing multiple roles: as field-maker, as regulator and as a consumer of accounting services. Accounting firms, in turn, need to develop variable strategies in order to successfully position themselves in the face of this complexity. Conceptually, this permits us to demonstrate that the State is a deep rooted cultural phenomenon existing in the cognitive structures of key actors in the accounting field in China, thereby drawing attention to further reaching forms of State influence than have hitherto been recognised in extant literature analysing State-Profession dynamics.
Shai Levi
Tel Aviv University
23 March 2018 - HEC Paris - Room T004 - From 2:00 pm to 4:00 pm
Prior literature finds the price adjustment after earnings announcements is not immediate. This paper shows that informed investors act strategically to prevent their information from immediately affecting prices after announcements. Specifically, we examine the price discovery at the preopening auction after earning announcements. We show that traders place more orders at the end of the preopening after earnings announcements, a behavior that reduces the market's ability to learn their information, and we find they profit from these late orders.
Robert F Göx
University of Zurich
16 March 2018 - HEC Paris - Room T004 - From 2:00 pm to 4:00 pm
We study the consequences of the CEO's power over the board of directors in the context of a standard agency model. Our results indicate that a CEO-friendly board affects the structure of the optimal compensation contract in a more subtle way than suggested by the managerial power approach. First, we find that the optimal compensation level is not an increasing function of the CEO's power. According to our analysis, a friendly board generally raises CEO pay for low performance levels but reduces it for high performance levels. Second, we find that the pay-performance sensitivity (PPS) typically varies with the firm's performance. Third, we identify conditions for which the optimal contract implemented by a friendly board exhibits a higher PPS than the contract that maximizes the utility of shareholders. As a special case of the general model, we derive an optimal quadratic contract. In this setting, a more friendly board always proposes a contract with a higher salary, more stocks, and the same number of options. In an extension of our base model, we examine how a friendly board affects the optimal use and the rules for aggregating multiple performance measures into a single performance index. While we find that both decisions are generally not affected by the friendliness of the board, we identify conditions under which the sensitivity of CEO pay-to-peer-performance is increasing in the CEO's power over the board. Overall, our results suggest that neither high pay levels nor the magnitude of the sensitivities of the CEO's pay to the firm's own performance or the performance of its peers can be taken as indicators for or against the soundness of firms' compensation practices without relating these measures to the realized values of the performance measures used in the optimal compensation contract.
Kiridaran Kanagaretnam
Schulich School of Business
14 March 2018 - HEC Paris - Room T004 - From 2:00 pm to 4:00 pm
Using an international sample of firms from 25 countries and a country-level index for societal trust, we document strong evidence that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants such as home country legal institutions, capital market development, and tax system characteristics. We then explore the effects of two country-level institutional characteristics – strength of legal institutions and capital market pressure – on the relation between societal trust and tax avoidance. We predict and find that the relation between trust and tax avoidance is more pronounced when the legal institutions in a country are weaker and the capital market pressure is stronger. Finally, we examine the relation between societal trust and tax evasion. We show that societal trust is negatively related to tax evasion, an extreme and illegal form of tax avoidance, and the negative relation is more pronounced when the legal institutions are weaker.
Ilan Guttman
New York University
9 March 2018 - HEC Paris - Room T004 - From 2:00 pm to 4:00 pm
We analyze a game in which a firm chooses whether to disclose information, knowing this information may be published by a third party, such as an analyst. We analyze how the firm's disclosure strategy is affected by probability of disclosure by the third party; we refer to this probability as analyst coverage. Under plausible assumptions, analyst coverage crowds out disclosure. Despite the crowding out effect, we argue that an increase in analyst coverage increases aggregate information. We base this claim on
two measures of information in prices. The first is statistical in nature while the second relies on liquidity in a model in which following information disclosure there is trade. We show how an increase in analyst coverage increases liquidity as measured by the bid ask spread.
Bjorn Jorgensen
London School of Economics
26 January 2018 - HEC Paris - Room T020 - From 2:00 pm to 4:00 pm
This paper documents real externalities of firms' mandatory disclosures. We focus our analysis on the regulatory disclosure of oil and gas (O&G) reserves, a setting in which mandatory information is particularly important to understand industry competition. Using a comprehensive sample of Canadian and US O&G producers, we hypothesize and find that larger increases in reserves are accompanied by lower stock returns and increases in investment for competing firms. These findings are consistent with O&G disclosures containing competition-sensitive information. To sharpen identification, we exploit three sources of institutional variation. First, the North-American pipeline infrastructure constrains the supply of natural gas, and thus competition in the gas market, but not the supply of oil. Second, the introduction of the fracking technology substantially altered the competition dynamics in the natural gas market. Third, mandatory O&G disclosure rules were modified in Canada and the US in a similar fashion, albeit at different points in time. Consistent with mandatory disclosure of O&G reserves imposing proprietary costs, we also find that, under the new rules, disclosing firms appear to be less able to exploit their competitive advantage. Overall, our evidence highlights important trade-offs in the market-wide effects of disclosure regulation.
Bruce Carruthers
Northwestern University
20 October 2017 - HEC Paris - Room T004 - From 2:00 pm to 4:00 pm
One of key features of capitalism as a form of economic organization concerns its ability to change. Innovation often occurs by using old things in new ways, or by taking pre-existing elements and rearranging them into novel configurations [termed 'conversion' by Streeck and Thelen (2005, p. 26)]. Change can also happen when old activities are simply discontinued, or when new activities are added [what Mahoney and Thelen (2010, p. 16) call 'layering']. Capitalist innovation does not arise ex nihilo, nor does it involve wholesale rejection of the past. As even casual students of contemporary capitalism realize, much of today's capitalism resembles the old-fashioned kind studied by nineteenth-century social theorists like Marx, Durkheim andWeber. Heavy industry still exists, tangible goods are still manufactured in factories using assembly line methods, commodities are sent around the world via rail or ship, people still make steel and dig coal and iron ore out of the ground, and so on. Nevertheless, a growing number of scholars have identified 'financialization' as a significant change: the growth in importance of financial markets and financial institutions, and the increasing involvement of economic actors in financial transactions (Krippner, 2011; Greenwood and Scharfstein, 2013; Philippon and Reshef, 2013). Such transactions consist of traditional activities like lending (e.g. bank loans and bonds) and investment (e.g. equities), but also newer ones involving derivatives and securitization. What is the significance of this change, and what undergirds it?
The markets that organize capitalism are based on a set of underlying institutional preconditions. What do such foundations consist of? Since markets are venues for economic exchange, the first precondition concerns the objects of exchange. What do buyers buy from sellers, and how are these objects constituted? This is not a matter of physical reality since market exchange involves rights over things or services, not necessarily the things or services themselves. But by virtue of private property rights, tangible and intangible objects are commodified and ownership rights over them can be freely transferred from one owner to another.
Second, markets depend on information to suppose an interdependent role structure: buyers and sellers. Markets cannot function without actors willing to act in both of these roles. If everyone wants to sell and no-one wants to buy, then market exchange will not occur. The same is true with only buyers, but no sellers. As Akerlof (1970) showed, asymmetries of information can cause markets to unravel. In his analysis, sellers possessed information that they could not credibly convey to buyers, but the more general problem is that both buyers and sellers seek information about the objects they transact. Too much uncertainty will curtail market exchange. Third, markets depend on regulation that is sufficient to suppose binding agreements. Many bilateral transactions unfold over time, they are not completed 'on the spot'. For example, one party might receive goods and pay for them later, or someone might pay for goods, and receive them later. In modern markets, contracts are the vehicle typically used to make an agreement formally binding.1 Finally, market economies contain the possibility of failure by firms, who then face bankruptcy. Firms that are unprofitable will eventually close down and cease their activities: their assets will be distributed to their creditors and employees lose their jobs. Corporate bankruptcy or insolvency law provides the means to identify and extinguish failing firms.
Financialization, as I discuss below, involves the modification and rearticulation of these preconditions. Krippner (2011) emphasized the political origins of financialization, but here I explore its institutional basis, an aspect she does not treat. I have listed these preconditions as analytically separable, but in historical fact they were usually linked together. For example, the development of corporate lawenabled fictive individuals to become both owners of property and objects of property rights, where financial instruments functioned as the unit of ownership. A corporation was owned (by shareholders), and their ownership interests could be freely exchanged, but the corporation itself could also own property (for instance, other corporations). With the passage of general laws of incorporation and their modification at the end of the nineteenth century, corporations could own, buy, sell and enter into binding agreements. They could also fail, although limited liability protected the personal wealth of shareholders. In addition, these preconditions are often shaped through public regulation. Regulations may set restrictions on market entry (i.e. on who may act as a buyer or seller in a particular market), set prices or quality standards, standardize the contracts that govern exchange, mandate the provision of certain types of information by market actors or set the terms of market exit. The dynamism of contemporary capitalism stems, in part, from the emergence of new ways to satisfy these preconditions. Through institutional change, capitalism was able to financialize within an overarching framework of private property, information, regulation and failure, maintaining its identity as a distinct economic system. This complex combination of change and continuity unfolded as small variations were amplified into large and often unintended transformations. The outcomes were variably intended.
Accounting & Management Control Department
Campus HEC Paris
1, rue de la Libération
78351 Jouy-en-Josas cedex
Accounting and Management Control (GREGHEC)Consult résumé
HEC Paris - 1, rue de la Libération
78351 Jouy en Josas Cedex
Phone: +33 (0)220.127.116.11.00
Fax: +33 (0)22.214.171.124.00


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Driven by a two finger picked guitars and accompanied by a piano and electric piano melody, this laid back and mellow song swings along at a lazy rhythm. Easy going and positive, this song evokes images of a calm summer evening.
Included are a loopable version and a version with an ending:
SummerEveningMusic4_100_Ending_JHungerMusic.wav (1:43)
SummerEveningMusic4_100_Loop_JHungerMusic.wav (1:36)


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Due West, S.C. – Coker's Henna Koponen continued her dominant play dropping a double-double against Erskine College on Thursday night, scoring 32 points and pulling down 12 rebounds, while leading the Lady Cobras to a 84-78 victory.
The win places Coker squarely in eighth place in the Conference Carolinas standings with a record of 11-16 overall, and 10-12 in the conference, securing their 8th seed in the conference tournament.
Joining Koponen in double figure scoring was Jasmine Alston (Sumter, SC) with a career high 14 points and six rebounds, while Jessica Hayes (Beaufort, SC) and Megan Thomas (Cresskill, NJ) each had 10 points and five rebounds.
Coker will now prepare to host their first playoff game in recent years, as the 8th seed Lady Cobras will host 9th seed Pfeiffer in the first round of the Conference Carolinas Tournament on Sunday, March 1. Game time is scheduled for 7:00 p.m.


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Youth advocates support e-forum on holding governments to accountNov 21, 2012
New York — More than 100 youth advocates in over 30 countries are leading the call for widespread participation in a month-long online forum focused on the relevance of governance and accountability to the world's future development framework.
Launched this week by the United Nations Development Programme (UNDP) and the Office of the High Commissioner for Human Rights (OHCHR), the e-discussion is part of an unprecedented global consultation process involving governments, civil society, youth and other stakeholders.
The e-discussion on Governance and Accountability in the Post-2015 Development Framework may be accessed in multiple languages until 14 December 2012 at www.worldwewant2015.org/governance.
The UN development framework for the period after 2015 will seek to build on the progress achieved through the eight time-bound Millennium Development Goals (MDGs) while confronting persistent inequalities and new challenges facing people and the planet.
Supported by the Governments of Germany, the global thematic consultation on governance is a response to an increasing demand from various actors to discuss governance and accountability bottlenecks in the context of the MDGs, and how these gaps could be addressed in a new global development framework.
"We are calling on people from Algeria and Argentina to as far afield as Samoa, Turkmenistan and Zambia, to go online and share their perspectives on how governance and accountability can be integrated into the future development agenda," the Director of UNDP's Democratic Governance Group, Geraldine Fraser-Moleketi, said.
"We want to explore how a new development framework can help achieve freedom from fear and freedom from want, and how people – especially those who are marginalized and discriminated against – can hold those in power to account at the national regional and global levels," the Director of OHCHR's Research and Right to Development Division, Marcia V.J. Kran, said.
Part one of the e-discussion (19 November to 2 December) will prompt an exchange of views on how governance has been reflected in the current MDGs and aim to answer the question 'What should be the building blocks for responsive and effective governance in a post-2015 agenda?'.
Part two (3 December – 14 December) will review principles and practices of accountability that should support the post-2015 development agenda and seek ideas for an accountability framework that takes into account human rights principles and obligations to assure effective delivery on the post-2015 development agenda.
The online forum is the latest step in a comprehensive consultation process on governance which will continue with regional dialogues in Cairo, Egypt (26-29 November); Manila, The Philippines (20-21 November 2012) and Dhaka, Bangladesh (10-11 December 2012).
The governance thematic consultations will culminate in a major, multi-stakeholder event in Johannesburg, South Africa, in February 2013.
The UN Development Group has been tasked with holding national consultations in more than 50 countries and to hold 11 global thematic consultations on key issues pertaining to the post-2015 development agenda. The results will be available online at: www.worldwewant2015.org.Contact information
UNDP News and Media: Julie Marks email@example.com
OHCHR Media: Rupert Colville email@example.com


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George W. Herz IISenior Vice President & General Counsel
Mr. Herz has served as our Senior Vice President and General Counsel since 1999. He is responsible for a wide range of legal issues related to franchising, franchise relations, real estate development, intellectual property as well as the management of litigation and dispute resolution. Prior to joining Uno's, Mr. Herz was Vice President and General Counsel for Sbarro, Inc.
He served as General Counsel of Minuteman Press International from 1993 to 1995 and as Corporate Counsel from 1983 to 1993. Mr. Herz was Director of Steering Committee of the Litigation and Dispute Resolution Division (LADR) of the American Bar Association (ABA) Forum on Franchising as well as being an original member of the Corporate Counsel Division of the Forum. He has been a member of the Legal Legislative Committee of the International Franchise Association (IFA) and has been a lecturer at both IFA and ABA Forum Symposiums over the years. Mr. Herz received his J.D. from Ohio Northern University School of Law and his B.A. from Niagara University.


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Assault Squadron Review
If you made a list of all the fantastic features you'd love to include in the iPhone shooter of your dreams, it would read just like Assault Squadron's feature list. An energetic licensed soundtrack, computer-generated cutscenes that mimic the finale of Return of the Jedi, and 100-multiplier combos for your online high scores: Check, check, and check.
Assault Squadron seems to have crammed in just about every excellent feature except the kitchen sink, but it's a bit short from start to finish. While the entire game is eminently replayable, with Chillingo's Crystal network providing the infrastructure for online high scores and achievements, plus multiple ships and difficulty levels, there are only six short levels that comprise the whole game.
Drill, baby, drill!
They're thrilling, though, and playing through once is not enough to appreciate their artistic detail. You start the game in space, with a typical Gradius or Raiden arcade style (your view will actually shift from top-down to side-scrolling at various points). Then, in an interesting change of scenery, you'll dive down to the Earth's surface, then finally underneath the crust to battle a giant alien drill.
After every few levels, you'll be treated to sharp cutscenes that show off Binary Mill's expertise at CG cinematics. Though they're more focused on action than storytelling, it's a great reward to cap off every other major boss battle.
If you love the frantic 'bullet hell' genre of shooters, this is a game made for you, but even newcomers can set the difficulty for casual and enjoy the beautiful scenery and soundtrack. Assault Squadron may be a short ride, but it's a great one, and for pure action it's hard to beat its soaring sense of style.


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Thursday, December 6, 2012
Sharing Gift Ideas at The Enchanted Home Today
19 comments:
I loved your Simon Pierce votive suggestion. Have you seen their crystal trees - I was at a party last weekend, and she had a lovely grouping of the trees with votives in between, and it was lovely.ReplyDelete
- Holly
"...sourced my own birthday presents." I love you!ReplyDelete
Isn't it fun to be on Tina's blog today? I love, love, love Simon Pierce! I am an avid collector of his beautiful work ever since I first watched the movie Sweet Home Alabama and his work was featured! I began my research then and have never stopped! A local shop around the corner from mine carries it so I have to be careful to not overdo!! Great ideas!ReplyDelete
Those horn vessels are so different and so pretty!ReplyDelete
Love the exquisite things at Simon Pearce. Great source...thanks!!ReplyDelete
xo Terri
If you didn't, you must watch the lovely video of them making a Vermont tree (the link appears when you go to select a tree).ReplyDelete
xo T.
I'm on my way there now...ReplyDelete
Going over now.. Happy Holidays, Phyllis, and thanks for your blogging friendship.ReplyDelete
xo Nancy
Oh cool! I look forward to checking it out, Phyllis! xo, LoiReplyDelete
Fun post over at Tina's…love Simon Pearce.ReplyDelete
Happy Day Phyllis,
Hi Phyllis, thanks for your lovely suggestions. I have several Simon Pearce items including votive holders and agree they make a fabulous gift. Thanks so much for being my guest:)ReplyDelete
I loved your post over at the Enchanted Home--such great holiday inspiration! Happy weekend, BarbaraReplyDelete
We should send our men here. We'll get things we WANT !ReplyDelete
Garden & Be Well, XO T
Love Tina! Off to check out your post! XXReplyDelete
Love everuthing Simon Pearce does and those votives are fabulous! Thanks for stopping by to read Tina's guest post on The Buzz today. Happy weekend, Phyllis!ReplyDelete
Hi Phyllis,ReplyDelete
That was a great post with some of my favorite bloggers providing me with some really fun ideas for gifts. We used to have a Simon Pierce shop in our mall but he moved on, bummer.
Enjoy this weekend, more fun for the season!
Karen at Garden, Home and Party
I loved that post and all the wonderful gift ideas from my favorite blogger friends! I hope you have a wonderful weekend!ReplyDelete
I popped on over there, Phyllis, but did not see your suggestions. What as I doing wrong? I clicked the Henhurst Interiors side bar. I'll try again.ReplyDelete
Feeling dense,
Must run to Tina's blog and take a look!ReplyDelete


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With Felicia "Snoop" Pearson's guilty plea last week to conspiracy to sell heroin, one question being asked by fans of "The Wire" is how other cast members of the Baltimore-based series are doing.
The answer: Several are doing just fine professionally. And a few are doing extraordinary work on and off camera. Some of it can be seen this week on TV.
Two of the finest actors from the HBO series, Dominic West and Idris Elba, are about to help launch a prestigious drama showcase and series on BBC America at 10 Wednesday night. (BBC America isn't part of most basic cable packages; on Xfinty in Baltimore, it's found on channel 114)
The showcase is called...


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Zoom back to the guitar market of the late 1950s and you find a Les Paul that is becoming harder and harder for Gibson to sell, alongside a popular music scene that doesn't appear to have accepted the merits of the set-neck solidbody electric with dual humbucking pickups. Lurch forward less than a decade, however, and the Les Paul is setting the rock and blues worlds on fire. What happened? In two words, Eric Clapton.
Clapton's playing in the 1965 with John Mayall and the Blues Breakers on the Blues Breakers with Eric Clapton album (a disc often referred to as "The Beano album"), for which he used a 1959 Les Paul Standard, a Marshall Model 1962 Combo (model number, not year of origin), and a Dallas Rangemaster treble booster, set the standard for fat, juicy British blues-rock tone, and paved the way for the legend of the Les Paul — a canonization of this model that has seen original vintage examples push past the $250,000 mark on the collector's market. Clapton's fabled 43-year-old session with Mayall and co. has also generated countless "seekers of the tone" (let's call them "seekers" for short). Some seekers attribute the magic to the Gibson Les Paul, some to the Marshall "Bluesbreaker" combo, and some even to the humble Dallas Rangemaster; many, of course, credit a combination of all three … and a few even give Clapton himself a nod. Within these attributions of tonal nirvana, however, the real gear heads break down the ingredients into several mythic elements in the makeup of each of these musical tools, magic ingredients that somehow help the guitar, the amp, and the booster box to add up to more than the sum of their parts. Depending on whom you talk to, here's where some of the mythical magic is purported to come from:
The '59 Les Paul
PAF humbucking pickups — These hallowed, original Gibson humbucking pickups are legendary in and of themselves, and fans of this rare and prized component talk of the use of just the right stocks of plain-enamel covered wire, the imprecise and inconsistent winding of the two coils, and the unquantifiable aging of the alnico bar magnets over the past five decades as being important factors in the way a PAF sounds.
Aged tonewood — Fans of vintage Les Pauls, or any good vintage guitar, will tell you there's nothing like well-aged tone wood, and in particular that the light, resonant mahogany used in late '50s Les Pauls made for a tone that can't be duplicated, while the carved maple top adds snap, definition, and treble clarity to the sound.
Bumblebee tone capacitors — Soldered to the Les Paul's two tone potentiometers to roll off the highs as the knobs are turned down, these big, tubular caps are attributed with a portion of the credit for Clapton's famous "woman tone", a warm, singing, bass-forward lead tone.
The 1965 Marshall Model 1962 Amplifier
JTM45 circuit with KT66 output tubes — Rather than the massive crunch and crackling highs of the later EL34-based Marshalls, the KT66 output tubes made this early combo sound a little more like big tweed-era Fender amps, but with a firmer midrange and plenty of body, and an incomparable roar when cranked up. And, like the aging of a great guitar, the aging of amplifier components—speakers, signal capacitors, filter capacitors — is credited with much of their mojo.
Two 20-watt pre-Rola Celestion G12M "Greenback" speakers — Noted for their sweet, easy breakup and juicy compression, the use of two speakers in this combo rather than the four in the 4x12 cabs that the Marshall JTM45 amp head was played through meant that each speaker was hit with even more power, and distorted more quickly.
Narrow, open-backed cabinet — Building the combo cabs without an enclosing back panel, as the 4x12 extension cabs had, meant these amps had a more detailed and prominent high-end response, and their relatively narrow dimensions also contributed to reining in the fundamental.
The Dallas Rangemaster
Mullard OC44 germanium transistor — the germanium transistors of the mid '60s are known for their smooth, creamy sound, when compared to the silicon transistors used in the late '60s and early '70s (Newmarket NTK275 sometimes used in place of OC44).
Mullard OC44 germanium transistor — yeah, once again … that's about all that's in these things, other than three little capacitors, three resistors, a 9-volt battery and a potentiometer for boost control. Fewer than 10 active components, and original examples will cost you many hundreds of our American dollars.
Regarding vintage guitars and amps alike, the mystical powers of the aging process are credited — by some tonehounds — almost as much as are the skills of the craftsmen who originally designed and manufactured the pieces of equipment in question. Seekers with this frame of mind have aural visions of hyper-resonant wood that sustains for decades, and well played-in amps that churn out thick, juicy tones that can't be had from anything manufactured post-1967. As applied to Clapton's Blues Breakers tone, however, we can lay this thinking to rest pretty quickly. Remember, he was playing this equipment when it was still nearly new. Clapton recording in 1965 with a 1959 Les Paul, a Marshall 1962 combo and a Rangemaster was like you recording in 2008 with a 2002 Gibson Les Paul reissue, a brand new Marshall Bluesbreaker reissue, and a good boutique Rangemaster clone. Aging smaging — the gear was barely broken in when he laid his hands on it (although it was pretty thoroughly played in after).
Conclusion part A: the part of this myth that most calls for busting, therefore, is the one that implies that you might get anywhere close to Clapton's seminal blues-rock tone by acquiring all $300,000-plus worth of original gear. The above analysis tells us, more than anything, that if there's any validity to classic tone seeking in the first place, this rig won't get us there, because the aging that the guitar, amp, and pedal have experienced for the past 43-plus years will have changed them from the new or nearly new state they were in when Eric Clapton used them to make history.
Looked at another way, however, this whole exercise might be applied toward making a reality of this one mammoth myth at least. I've played a vintage Les Paul with original PAF pickups through a Marshall 1962 combo. Was there any "magic" going on? Damn straight! The sound and feel were phenomenal. So yes, this well-documented Clapton rig is indeed a tone generator of mythic proportions, and this yields a "conclusion part B" that leaves us both proving and disproving my original theory. But this rig wasn't magical enough to make me into some kind of instant Clapton compared to, for example, what I (admittedly no Eric Clapton in the first place) would sound like playing a recent Custom Shop 1959 Les Paul VOS into a reissued Marshall Bluesbreaker. Looked at another way, Eric Clapton playing a similar reproduction rig circa 2008 would probably still sound a lot like Clapton circa 1965 with the original gear, if he wanted to. And if Eric Clapton had recorded the Blues Breakers album with a mid-'60s Gibson SG through a Marshall head and 4x12 cab like he was soon doing with Cream (after his Les Paul was stolen in 1966), you can bet that that would be the cornerstone tone of British blues-rock. As indeed, in its own time and place, it was. And around and around we go …


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At the time we negotiated the 2008 contract I passed all physical exams and testing, as well as the MRI the club required me to take. I knew in my heart of hearts that the extra time I was giving my arm to rest this winter would in fact be the cure for what I went through the entire 2007 season. I had a strong desire to not have to go through multiple cortisone injections in my shoulder for another year. ...He also posted to SoSH last night, in this exchange:
Things have changed since then and I contacted the team early last month with concerns and we've been working diligently to resolve them.
There have been disagreements these past few weeks in an effort to provide me with a solution that would allow me to pitch as much as possible during the 2008 season. At no time did I ever consider taking a course of action against the clubs wishes. In the end, regardless of who agreed with whom, I have chosen the clubs course of action ...
Please understand that a lot of what has been reported is not true. When the club feels it's appropriate to further discuss the details of this issue publicly I will elaborate but I need to make it clear that Dr Morgan did NOT diagnose me with a tear of the rotator cuff at any time during this process, nor did he recommend rotator cuff surgery.
dcmissle, 9:10 PM:Two other SoSH comments:
This appears to clear up more than one question that occurred to me today, including the purported attempt to void the contract. According to this, there was no such attempt, but rather a threat to do so if Schilling proceeded to season-ending surgery -- a threat that strained relations and explains the paucity of comments by both sides: link ...
Gehrig38, 10:33 PM:
Apologies for not being able to elaborate but suffice to say things will work their way out as time rolls along. The comment above the link is almost totally accurate but I never threatened to have 'season ending' surgery.
So G38 never preferred season-ending surgery -- what he preferred was surgery that would, according to his doctor, allow him to pitch after the ASB without relying on cortisone, etc. Unfortunately, the doctors of the Sox and Mets both think surgery would end Schill's season, so he's going to rehab instead.
Dan Murfman, 8:49 AM: Curt's doctor was just on 'EEI with D&C. He strongly believes if surgery is not done he will never pitch again. And says if the surgery was done when he proposed it [about 10 days ago] he might have been back by the All Star game. But he says he's not sure even if the surgery is done that he will pitch again.