Any regrets yet Jim?

A week into his second stint as Hearts' boss, how do you think Jim Jefferies feels?

Two matches so far, lost both, and a weekend off because Hearts are already out of the Scottish Cup. Finishing as high as possible in the SPL is now the only prize left.

At his first press conference, faced with questions about the unseemly haste of his appointment just a couple of hours after Csaba Laszlo's sacking, Jefferies decided to claim that he was only phoned by Hearts once the Hungarian had left the building - an absurd story that's already been rubbished as a lie.

Then he decided to adopt the decision to drop Jose Goncalves, one of his best players, as his own, despite the fact that the player is clearly the latest victim of Vlad Flu (a curious condition where a player who refuses to sign a new contract is deemed unfit to play).

And he's also claimed that the decision not to sign a striker in the January window was because the right player wasn't available - despite Aberdeen, Kilmarnock and Hibs all signing forwards on loan til the end of the season.

So that's three major untruths for the supporters already.

Oh, and he still doesn't have his assistant Billy Brown and coach Gary Locke on the payroll.

Was it really the best decision to go back, Jim?

"Walter went back..."

And so Jim Jefferies (plus loyal sidekick Billy Brown, of course) is back at Tynecastle, citing Walter Smith's successful second stint at Rangers as reason enough to go back to Hearts for a second time.

It's no great surprise that Csaba Laszlo has gone: he's been acting like he wanted the sack for months. He might have talked himself out of compensation, though.

The club itself was typically overblown about Jefferies' return (the official confirmation of a new manager is not a "world exclusive", you pretentious morons, it's an announcement), probably guessing that it will appease the fans, reminding them of happier times.

The fans do seem appeased. Bored with Csaba Laszlo's boring tactics and public moaning, the appointment of Jefferies has been met largely positively. If they are hoping for a return to 1998, though, the Jambos are living in dreamland.

For one thing, Hearts don't spend money the way they used to. And secondly, Jefferies won't have complete control over the squad - for the same reason that none of his recent predecessors have done. Whatever Romanov is up to, it doesn't include allowing his first team coach total authority over the budget.

So, Jefferies will be required to do the best out of the resources given to him - which will probably be a mix of SPL pros plus young players from the academy. There's speculation that Romanov may sanction a move for Kevin Kyle, to give a Scottish spine to the team. His first job will be to try and win Tuesday's semi-final against St Mirren to get through to the League Cup Final.

Meanwhile the club itself will continue in its zombie existence. Eventually, Jefferies will fall out with Romanov and be removed, and the club will be back in the same position - burdened by huge debts, with an uncertain future ahead of it.

If Jefferies thinks his time at the helm will be any different, he's deluding himself. We've had several years to get used to Vladimir Romanov, and we all know the story by now.

SPL plays managerial merry go round

Jim Jefferies will be pleased with the support he's got from the media today, after he and longterm assistant Billy Brown left Kilmarnock "by mutual consent" last night. He is a decent manager who can point to many achievements over nearly 30 years as a gaffer, and the consensus view seems to be that Killie are mental to want rid of him.

Many of the supporters, though, are happy he's gone, and hope a new man might breathe some fresh life into the club. Heavily in debt, there's no doubt that Jefferies was becoming increasingly frustrated by continual cuts to his budget - not only did this affect his squad, but his backroom team has become increasingly threadbare. If Kilmarnock really are operating without a club doctor, as Kevin Kyle complained, then this seems a ludicrous situation for a professional football club in Scotland's top tier.

Still, two points above bottom place, and with Motherwell and Dundee Utd also looking to appoint new managers, Michael Johnston had better have someone lined up to start work soon - or Killie will be in even more danger of being relegated.

Given their current financial difficulties, that would be devastating.

Hibs looking up, while Killie suffer

Kilmarnock manager Jim Jefferies is famed for his hang-dog, glum demeanour, but no one could blame him for looking dejected after what he described as possibly his worst week in charge of the Ayrshire club.

Being dumped out of the League Cup, and by Division One opposition as well, was a desperately bitter pill to swallow for a man desperate to make amends for their 5-1 thrashing in last season's final. Killie's best hope of silverware this season has now gone, and Jefferies knows it.

He might have relished taking out his frustrations on Hibs in the SPL, but with a long injury list, probably feared the worst. And the worst did happen - Hibs only scored 4 on Saturday, but having a defender sent off probably hurt as much as shipping an extra goal. Jefferies had ligitimate complaints about the first of 3 penalties awarded to Hibs in the match, but admitted that the better team won. He now faces a real test in steadying the ship... Kilmarnock are currently 7th and face a crucial period in which they need to pick up some points while missing many of their influential players. A couple of good results will have a dramatic effect on their League placing at this stage of the season, but Killie fans must already be concerned about their chances of securing a top 6 finish this season.

Things are looking so much brighter at Hibs. Saturday's victory meant that they resumed their unbeaten start to the SPL almost as if the mid-week Cup defeat had never happened, and opened up a 5 point lead betweeen them in 3rd place and the chasing pack. Their play is improving match by match, with this summer's new recruits starting to really gel into the team. Clayton Donaldson, the striker signed on a free transfer from York City, got all the headlines with his hat-trick, but Yves Ma-Kalambay in goal and defender Thierry Gathuessi have also settled well.

After losing around £10m worth of talent in the summer, and spending no more than £1m on fees to replace them, Hibs' have started better than many fans expected, and any remaining doubts about John Collins' perfectionist management style are melting away. Whatever his methods, they seem to be working.