Manager Perceptions of the Impact of Consolidation on the U.K. Independent Television Production Industry

This paper explores the impact that consolidation has had on the UK’s Independent Television Production Industry over the past decade and how this process had affected the running of different sized production companies. In-depth interviews with a number of influential professionals revealed five themes: the management of small companies, post acquisition, had not changed; economies of scale can be attributed to an increase in scale; medium sized companies would find it increasingly difficult to compete; the emergence of the Super Indie had not stifled creativity in the industry; a key driver in the consolidation process is that of individual gain. Key words: Independent Television Production, Industry Consolidation, Key Drivers, Super Indies, United Kingdom

Income Tax Consequences in the Administration of Decedents’ Estates

Post mortem decisions are an essential element in properly effectuating any estate plan. The client’s death does not terminate the opportunity for tax savings. Many testamentary dispositions, hopelessly inadequate from a tax standpoint, have been salvaged by prompt action after the testator’s death. Consider the typical situation: a widow elects to take the statutory share of her husband\u27s estate because the interest passing to her under the will is terminable and will not qualify for the marital deduction. This election has saved widows an untold number of federal estate tax dollars since 1948. However, obvious decisions in connection with inartfully drawn estate plans are not the subject of present concern; nor will any emphasis be placed on the Federal estate tax. It is the less obvious that deserves attention; namely, the Federal income tax implications of a skillfully planned estate

Medical Robotics for use in MRI Guided Endoscopy

Interventional Magnetic Resonance Imaging (MRI) is a developing field that aims to provide intra-operative MRI to a clinician to guide diagnostic or therapeutic medical procedures. MRI provides excellent soft tissue contrast at sub-millimetre resolution in both 2D and 3D without the need for ionizing radiation. Images can be acquired in near real-time for guidance purposes. Operating in the MR environment brings challenges due to the high static magnetic field, switching magnetic field gradients and RF excitation pulses. In addition high field closed bore scanners have spatial constraints that severely limit access to the patient. This thesis presents a system for MRI-guided Endoscopic Retrograde Cholangio-pancreatography (ERCP). This includes a remote actuation system that enables an MRI-compatible endoscope to be controlled whilst the patient is inside the MRI scanner, overcoming the spatial and procedural constraints imposed by the closed scanner bore. The modular system utilises non-magnetic ultrasonic motors and is designed for image-guided user-in-the-loop control. A novel miniature MRI compatible clutch has been incorporated into the design to reduce the need for multiple parallel motors. The actuation system is MRI compatible does not degrade the MR images below acceptable levels. User testing showed that the actuation system requires some degree of training but enables completion of a simulated ERCP procedure with no loss of performance. This was demonstrated using a tailored ERCP simulator and kinematic assessment tool, which was validated with users from a range of skill levels to ensure that it provides an objective measurement of endoscopic skill. Methods of tracking the endoscope in real-time using the MRI scanner are explored and presented here. Use of the MRI-guided ERCP system was shown to improve the operator’s ability to position the endoscope in an experimental environment compared with a standard fluoroscopic-guided system.Open Acces

Corporate Distributions of Appreciated Property—A Comment on Policy

I. The Basic Change II. Policy Considerations … A. Minimizing the “Double Tax” … B. Preventing Conversion of Ordinary Income to Capital Gain III. Distribution of Inventory IV. Distributions of Depreciable Property V. Conclusio

Corporate Distributions of Appreciated Property—A Comment on Policy

I. The Basic Change II. Policy Considerations … A. Minimizing the “Double Tax” … B. Preventing Conversion of Ordinary Income to Capital Gain III. Distribution of Inventory IV. Distributions of Depreciable Property V. Conclusio

The Relational Effect University Momentum Has On Philanthropic Support

Higher Education in the United States is a complex industry with fierce competition. A university’s success and momentum are impacted by numerous internal and external factors. The level of an institution’s philanthropic support often mirrors the level of its overall success. Concerns exist over the continued financial affordability of Christian higher education for students. Prior research has identified a correlation between various institutional characteristics and the generation of philanthropic support. Based on the literature review, the following characteristics were studied to determine their ability to predict alumni giving: enrollment, endowment balance, financial responsibility score, graduation rate, institutional age, presidential tenure, retention rate, student debt, student loan default rate, and student selectivity. This study reinforced an idea evident throughout the literature, that institutional characteristics in higher education are often highly correlated with one another. Success in one area of an institution will likely predict success in another area as well. This study revealed graduation rate as the strongest predictor of alumni giving among the study sample. Student debt and institutional size were also significant predictors of alumni giving rate. University administrators and boards might benefit from using these results to guide strategic planning efforts and to train faculty and staff of the significant correlations between these and other variables that affect university momentum and alumni giving