레이블이 International Accounting Standard 17인 게시물을 표시합니다. 모든 게시물 표시
레이블이 International Accounting Standard 17인 게시물을 표시합니다. 모든 게시물 표시

2013년 11월 25일 월요일

About 'international standard of accounting'|Beta Alpha Psi to host conference to address proposed adoption of International Financial Reporting Standards







About 'international standard of accounting'|Beta Alpha Psi to host conference to address proposed adoption of International Financial Reporting Standards








Thread               count               measure               how               many               threads               lengthwise               and               widthwise               are               woven,               on               one               square               inch               of               fabric.

As               well,               thread               count               is               the               number               of               threads               going               each               way,               in               one               square               inch               of               fabric.

Thread               Count               ranges               80               to               1,200.

Improvements               in               spinning               and               milling               technologies               have               increased               the               number               of               thread               counts,               per               square               inch.

High               thread               count               accounts               for               more               densely               woven               fabric               that               lasts               longer,               and               feels               softer.

However,               linen,               flannel,               and               jersey               have               a               low               thread               count               Finer               threads,               such               as               Egyptian               or               Pima,               and               USA               made               cotton               are               equally               comparable,               and               more               of               each               one,               can               be               woven               into               a               square               inch,               producing               a               finer               fabric,               which               feels               softer               and               smooth.

This               means               350               threads               sheet               count,               actually               feels               more               comfortable               than               600               threads               count,               depending               on               the               quality               of               the               cotton.

Some               manufactures               will               twist               two               thinner               threads               together,               creating               a               double-ply               thread,               and               advertise               twice               the               actual               number               of               threads.

A               high               thread               count               sheets               will               increase               the               softness               and               luster,               after               a               number               of               washings.

A               thread               count               over               180               is               called               percale.

Good               quality               sheets               have               200               or               more               thread               count.

A               thread               count               above               400               is               expensive               to               purchase.

Most               linen               or               retail               stores               sell               sheets               with               thread               counts               ranging               from               180               -               500.

Also,               the               size               of               the               yarn               does               affect               the               thread               count.

The               higher               yarn               size,               the               better               quality               manufactured.

When               a               lower               quality               thread               is               tailored,               sheets               feel               stiffer.

Good               quality               bed               sheets               having               a               soft               and               luxurious               feel,               have               thread               count               180               -               420,               using               one               ply               thread,               with               yarn               size               40               -               100               pound/yard.

However,               rarely               yarn               size               is               printed               on               the               package               and               the               consumer               has               no               idea               of               identifying               the               quality.

Pacific               Coast               products               print               on               their               label               package,               actual               thread               count.

Their               fabrics               have               been               independently               tested,               determined               102               percent               above               their               printed               thread               count,               and               the               highest               in               the               industry.

Ironing               sheets               containing               high               thread               counts,               improves               the               smoothness.

Sheets               that               have               cotton               and               polyester               blends,               don't               necessarily               need               ironing,               but               don't               breathe               well               and               may               feel               uncomfortable.

Reported               in               1999               Trade               publication               Home               Furnishings               News,               Americans               spend               more               than               $2               billion               in               a               year               on               sheets.

Contributing               to               forty-Four               percent               180               thread               counts,               and               thirty-eight               percent               for               200               -               500               thread               count.
               According               to               Consumer               Report               article               "Don't               get               short-sheeted               by               inflated               thread               count,"               July               31,               2005,               by               the               Editors               of               Consumer               Reports:               Recommends               Target's               Premier               300               Egyptian               cotton               sateen               is               good               value               and               contains               300               thread               count,               available               in               off-white               shades               and               light               green.

Also,               Sealy               Best               Fit               having               300               thread               count,               and               available               oversized,               which               compensates               for               shrinkage,               and               available               in               seven               colors.

Packaged               sheets               should               have               elastic               wrapping               around               the               edges.

Remember               to               keep               receipts,               which               is               required,               when               returning               those               sheets               that               fade               after               laundering               or               have               other               quality               manufacture               defects.
               An               international               standard               group,               applies               a               Standard               Test               Method               for               Wrap               End               Count               and               Filing               Count               of               Woven               Fabric               (ASTM),               determines               thread               counts.

The               ASTM               method               instructs:               "Count               individual               wrap               yarns               (ends),               and               filling               yarns               (picks)               as               single               units               regardless               of               whether               they               are               comprised               of               single               or               piled               components."               According               to               Mr.

Wright,               a               consultant               with               Dan               River               Incorporated               (textile               maker),               in               Danville               Virginia,               referring               to               the               ASTM               method               stated,               "That's               been               the               method               for               determining               thread               count               as               long               as               I've               been               in               the               business,               for               50               years               now."               This               concerns               the               Federal               Trade               Commission,               that               manufactures               are               counting               individual               yarn               piles               that               make               up               each               thread.

Thus,               when               a               consumer               reads               a               label               of               sheet               containing               600               threads               counted,               may               actually               have               300,               made               with               two-ply               yarn.

In               August               2005,               The               Federal               Trade               Commission's               Bureau               of               Consumer's               Protection               advised               that               companies               should               label               products               with               additional               information               on               the               yarn's               ply.

According               to               Professor               Peter               Schwartz,               head               of               Polymer               And               Fiber               Engineering               Department               at               Auburn               University               in               Alabama,               no               method               to               check               the               precise               thread               count,               unless               you               have               a               microscope               and               are               "sufficiently               patient."               The               Federal               Trade               Commission               would               prefer               companies               to               list               yarn-ply               information,               along               with               thread               counts.

In               November               2002,               Kathleen               Huddy,               Goodhousekeeping               textile               director,               provided               information               upon               testing               thirteen               brands               of               sheets,               sold               at               national               linen               chains,               including               Synergy,               Divatex               Home               Fashions,               and               Rainbow               Linens               -               results               had               not               shown               anywhere               near               the               400,               600,               or               800               thread               count               advertised.

One               of               these               tests,               found               that               one               sheet               labeled               having               1,500               thread               counts,               actually               had               only               300               threads               per               square               inch.

Kathleen               Huddy               suggest               "The               tip-off               is               a               really               high               thread               count               is               really,               really               expensive."               "You               don't               get               a               1,500               thread               count               sheet               for               $149.99               a               set."






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    About 'international standards accounting'|Different Views on SEC Proposal to Allow International Accounting Standards







    About 'international standards accounting'|Different Views on SEC Proposal to Allow International Accounting Standards








    There               are               some               things               that               do               not               need               to               be               said.

    There               are               some               things               that               are               said               but               do               not               need               to               be               heard.

    The               job               of               the               Federal               Communication               Commission               is               to               keep               the               airwaves               clean:               television,               radio,               and               music               are               under               the               control               of               the               FCC.

    Out               to               protect               the               common               decency               -               especially               in               light               of               recent               infringements               on               'good               taste'               -               new               efforts               have               been               taken               to               crack               down               on               indecency               in               the               media.

    But               as               new               restrictions               are               set               into               place,               the               question               arises:               how               is               it               decided               where               to               draw               the               line?

    Without               any               set               guidelines,               how               can               it               be               determined               what               is               within               the               perimeters               of               common               decency?

    And               how               can               it               ever               be               decided               what               is               and               is               not               decent?

    Moreover,               can               it               be               argued               that               a               double               standard               exists               for               different               outlets               answering               to               the               FCC?

    And               if               this               is               the               case,               who               should               be               required               to               play               by               the               rules?

    As               the               waters               are               continuously               tested               the               public               is               forced               to               consider               what               is               protected               by               freedom               of               speech               and               expression               and               what               is               merely               indecent.

    For               the               first               time,               everyone               from               America's               sweetheart               to               the               King               of               all               Media               is               going               to               have               to               watch               his               or               her               tongue               or               surrender               to               regulations               drawn               up               with               blurry               lines.

    "The               Federal               Communications               Commission               is               an               independent               United               States               government               agency,               directly               responsible               to               Congress.

    The               FCC               was               established               by               the               Communications               Act               of               1934               and               is               charged               with               regulating               interstate               and               international               communications               by               radio,               television,               wire,               satellite               and               cable,"               (fcc.gov               'About').
                   Part               of               the               FCC's               duty               is               to               regulate               what               passes               through               the               airwaves.

    Directly,               the               Commission               works               to               keep               media               free               from               obscenity               and               to               restrict               indecent               broadcasting               and               profanity.

    How               is               each               defined               and               how               does               one               differ               from               the               other?
                   That               which               is               considered               obscene               is               prohibited               from               television               and               radio               (excluding               those               cable               channels               that               one               pays               for).

    Such               broadcasts               are               at               no               time               permitted.

    The               criteria               set               for               determining               what               is               obscene               is               three-fold:               
                   -An               average               person,               applying               contemporary               community               standards,               must               find               that               the               material,               as               a               whole,               appeals               to               the               prurient               interest
                   -The               material               must               depict               or               describe,               in               a               patently               offensive               way,               sexual               conduct               specifically               defined               by               applicable               law
                   -               The               material,               taken               as               a               whole,               must               lack               serious               literary,               artistic,               political,               or               scientific               value
                   The               FCC               has               defined               broadcast               indecency               as               language               or               material               that,               in               context,               depicts               or               describes,               in               terms               patently               offensive               as               measured               by               contemporary               community               broadcast               standards               for               the               broadcast               medium,               sexual               or               excretory               organs               or               activities.

    Indecent               programming               contains               patently               offensive               sexual               or               excretory               references               that               do               not               rise               to               the               level               of               obscenity.
                   Profane               material               is               defined               as               including               language               that               denotes               certain               of               those               personally               reviling               epithets               naturally               tending               to               provoke               violent               resentment               or               denoting               language               so               grossly               offensive               to               members               of               the               public               who               actually               hear               it               as               to               amount               to               a               nuisance.
                   Profane               and               indecent               materials               are               restricted:               they               cannot               be               aired               on               television               and               radio               between               the               hours               of               6:00               a.m.

    and               10:00               p.m.

    At               those               hours,               children               are               considered               too               likely               an               audience               (FCC               Parent's               Place).
                   Where               does               the               First               Amendment               fit               into               all               of               this?

    According               to               the               Federal               Communications               Commission,               obscene               material               is               not               protected               by               the               First               Amendment.

    Thus,               obscene               material               will               not               be               found               on               any               frequency               as,               according               to               the               FCC,               it               simply               has               no               right.

    As               for               what               is               considered               indecent               and               profane,               the               FCC               argues               that               the               restrictions               set               are               actually               protecting               the               rights               of               such               materials.

    By               categorizing               them               as               something               different               from               what               is               deemed               obscene               and               simply               limiting               when               they               can               be               aired,               indecent               and               profane               materials               are               still               being               received               by               audiences               instead               of               being               banned.
                   Another               point,               which               the               Federal               Communications               Commission               stresses               greatly,               is               context.

    A               fair               amount               of               pride               on               the               part               of               the               FCC               is               tied               up               in               the               necessity               of               context.

    Depending               on               what               is               being               said               and               how               it               is               being               referenced,               a               topic               could               be               considered               profane               or               indecent,               indecent               or               obscene,               or               it               might               not               fall               into               any               category               at               all.

    A               programme               discussing               sexuality,               for               example,               would               not               be               deemed               obscene               or               indecent               if               it               had               an               educational               objective.
                   The               guidelines               have               been               drawn,               however               their               marks               are               faint.

    Certain               stipulations               can               be               made,               but               true               definitions               cannot               be               stated.

    To               paraphrase               Supreme               Court               Justice               Clarence               Thomas,               it               needs               to               be               determined               what               is               offensive               as               a               case-by-case               point.

    However,               it               would               seem               that               there               is               not               even               consistency               in               breaking               down               instances               individually.


                   The               year               2003               seemed               to               kick               off               a               period               of               media               scandal               for               the               United               States.
                   Though               many               would               view               American               society               as               one               with               a               liberal               outlook,               it               has               not               stopped               the               masses               from               being               appalled               by               the               shocks               resonating               from               their               televisions.

    Beginning               with               an               Irishman's               obscene               verbal               ejaculation               at               an               awards               show,               followed               up               by               a               three               way               same-sex               kiss               on               another               award               show,               and               topped               off               by               a               pop               star's               exposed               breast               on               a               sports               half-time               performance,               the               past               eighteen               months               or               so               have               been               very               difficult               for               even               the               most               open-minded               of               audiences               to               accept.

    But               how               much               can               really               be               done               about               these               things?

    U2's               Bono               was               threatened               with               fines               and               received               bad               press,               but               most               people               write               off               his               actions               as               excusable,               no               matter               how               inappropriate.

    Britney               Spears,               Madonna,               and               Christina               Aguilera               got               away               with               their               stunt               scot-free               because               MTV               is               a               cable               channel               not               regulated               by               the               FCC.

    Janet               Jackson               and               Justin               Timberlake               got               a               slap               on               the               wrist               -               only               Jackson               was               banned               from               performing               at               the               Grammy's,               but               those               music               award               shows               are               a               dime               a               dozen               anyway               (Carter               15).
                   Such               iniquitous               acts               are               hot               topics               in               our               society,               but               at               the               end               of               the               day,               popular               outrage               only               goes               so               far.

    Angry               letters               are               written,               complaints               are               phoned               in,               but               our               favorite               celebrities               are               ultimately               excused.

    The               Federal               Communications               Commission               has,               with               this               in               mind,               taken               to               stepping               up               its               regulations.

    Oddly               enough,               though,               the               forerunner               for               martyrdom               in               the               name               of               poor               taste               is               not               Bono               or               Ms.

    Jackson,               but               Howard               Stern.

    Indeed,               one               cannot               turn               on               his               or               her               television               during               the               course               of               the               week               without               hearing               some               tidbit               about               the               self               proclaimed               King               of               all               Media's               latest               crusade.

    Facing               the               loss               of               his               job,               losing               his               syndication               in               six               major               cities,               and               awaiting               the               astronomical               impending               fines,               Stern               has               become               the               unwilling               poster               child               of               what               the               FCC               is               now               hell               bent               on               combating.
                   Common               decency,               it               would               seem,               is               very               much               at               risk.

    There               is               certainly               something               very               wrong               with               the               standards               set               when               people               sit               down               to               watch               a               musical               performance               during               a               break               in               a               football               game               only               be               accosted               by               frontal               nudity.

    But               could               the               FCC's               intentions               be               somewhat               misguided?

    The               obvious               intention               of               rising               up               against               pop               culture's               attack               on               modesty               is               to               reign               in               some               more               outrageous               actions.

    No               one               watched               the               Super               Bowl               with               the               anticipation               of               seeing               Janet               Jackson's               breast.

    No               one               who               watched               the               Golden               Globes               in               2003               expected               Bono               to               exclaim               that               taboo.

    In               the               world               of               mass               media,               people               should               get               what               they               expect.

    There               should               be               some               guarantee               that               award               shows               and               performances               that               do               not               have               parental               advisory               warnings               as               precursors               do               not               contain               material               that               would               require               such               warnings.
                   The               public               has               a               right               to               know               what               they               are               going               to               be               watching               so               they               can               decide               whether               or               not               they               want               to               watch               a               programme.
                   This               is               what               makes               the               attack               on               Howard               Stern               more               curious.

    Stern's               radio               talk               show               is               by               no               means               tame.

    It               is               raunchy,               lewd,               obnoxious;               it               is               not               a               programme               that               you               want               on               the               radio               while               driving               your               children               to               school.

    However,               during               the               course               of               the               past               twenty               or               twenty-five               years               that               Howard               Stern               has               been               on               the               radio,               he               has               built               up               a               reputation               for               being               raunchy,               lewd,               and               obnoxious.

    His               name               is               immediately               associated               by               all               with               bathroom               humor               and               sex               jokes.

    The               people               know               what               to               expect               from               Howard               Stern,               so               they               know               what               to               expect               when               they               tune               into               his               radio               show.

    That               would               be               the               reason               many               do               not.

    Dana               L.

    Bowley               of               El               Defensor               Chieftain               wrote               regarding               the               hot               water               Stern               currently               finds               himself               in:
                   You               have               a               choice               to               listen               to               Howard               Stern               or               watch               "NYPD               Blue"               or               tune               into               that               awful               cable               TV               talk               show               featuring               Tammy               Faye               Baker               and               the               porn               star.
                   You               do               not               have               the               choice               when               someone               walks               down               the               street               with               a               profane               T-shirt,               or               curses               in               public,               or               blasts               obscenities               at               you               from               a               radio,               or               when               some               pop               star               pulls               a               stunt               on               national               TV               or               a               national               advertiser               approves               a               commercial               featuring               a               horse               passing               gas.The               real               indecency               is               exposing               people               to               things               they               don't               want               to               see               or               
                   hear               without               giving               them               a               choice.(Bowley               2)
                   Many               supporting               Stern's               failing               crusade               have               also               been               calling               upon               the               words               of               Supreme               Court               Justice               William               J.

    Brennan.

    Visitors               to               Howard               Stern's               web               page               (of               late,               the               headquarters               for               his               anti-FCC               efforts)               are               greeted               immediately               by               the               words               dictated               upon               the               decision               of               Texas               vs.

    Johnson               in               1989:               "If               there               is               a               bedrock               principle               of               the               First               Amendment,               it               is               that               the               government               may               not               prohibit               the               expression               of               an               idea               simply               because               society               finds               the               idea               itself               offensive               or               disagreeable."
                   Additionally,               the               Federal               Communications               Commission               is               beginning               to               feel               outside               pressures.

    It               is               no               longer               just               the               people               that               they               have               to               please,               but               the               federal               government               is               beginning               to               throw               its               weight               around               as               well.

    "A               powerful,               bipartisan               group               of               senators               wants               to               suspend               for               one               year               new               Federal               Communications               Commission               rules               relaxing               ownership               restrictions               so               the               General               Accounting               Office               can               study               the               impact               of               media               consolidation               on               indecency,"               (Yang               59).

    New               Senate               proposed               laws               are               calling               for               maximum               fines               of               $500,000               for               indecency,               as               well               as               suggesting               a               "three-strike               provision"               for               repeat               offenders.

    That               provision               would               target               broadcasting               licenses               for               companies               that               fail               to               keep               with               regulations.

    There               has               even               been               the               proposition               of               a               bill               aimed               at               cracking               down               on               television               violence               as               a               form               of               indecency.

    The               Senate's               efforts               are               putting               the               FCC               in               a               difficult               position;               more               than               ever,               the               way               the               Commission               reacts               to               current               trends               will               define               its               role               in               future               endeavors.

    Heightened               attention               has               also               been               brought               upon               the               FCC               by               the               upcoming               election.

    Federal               Communications               Commission               Chairman               Michael               K.

    Powell               has               been               feeling               enough               of               the               strain               to               switch               from               his               long-standing               dedication               toward               free               speech               to               fierce               attempt               at               guaranteeing               the               airwaves               to               be               viewer               friendly.
                   But               one               cannot               help               but               feel               that               the               attempts               being               made               to               clean               up               the               airwaves               are               somewhat               selective.

    It               seems               all               too               easy               (and               really               rather               logical)               to               target               a               shock-jock               like               Howard               Stern,               but               what               about               less               likely               hosts?

    The               particular               show               that               Stern               has               come               under               fire               for               involved               discussion               of               a               certain               method               of               oral               sex,               which,               it               was               decided,               took               discussion               a               bit               too               far               for               something               heard               the               country               over.

    But,               as               Stern               has               been               the               first               to               point               out,               Oprah               Winfrey               has               recently               aired               a               show               in               which               the               topics               revolved               largely               around               oral               sex               amongst               other               sexual               acts.

    And               though               Oprah               has               hosted               shows               pertaining               to               some               rather               sensitive               subjects,               there               was               no               redeeming               educational               value               to               what               Oprah's               guest               had               to               say.

    In               fact,               it               could               be               fairly               argued               that               Oprah's               guest               was               just               as               crude               as               Stern               has               ever               been,               if               not               worse.

    The               guest,               noted               in               a               transcript               as               'Michelle,'               spoke               with               no               reservation               and               in               rather               graphic               detail               about               a               less               than               conventional               sexual               act.

    The               subject               matter               discussed               on               that               episode               of               Oprah               Winfrey's               talk               show               directly               paralleled               the               subject               discussed               by               Howard               Stern               and               his               guests.

    Yet               it               is               Stern               (who,               according               to               the               show's               transcript,               notes               how               vulgar               the               topic               is               and               claims               to               explain               the               act               in               the               most               polite               terms               possible)               who               is               hit               with               a               fine.
                   And               Stern               is               not               unwilling               to               compromise;               he               understands               where               the               material               of               his               show               could               be               seen               as               offensive.

    He's               not               demanding               the               charges               against               him               be               dropped.

    He's               asking               for               equal               treatment               -               if               he's               going               to               be               fined               for               that               particular               show,               then               there               is               no               reason               that               Oprah               should               not               be               fined               for               an               episode               of               her               show               with               similar               content.

    It               does               seem               to               be               a               great               deal               simpler               to               take               down               the               name               most               commonly               associated               with               bawdy               conversation               than               America's               Sweetheart               of               talk               television.

    Will               this               result               in               Howard               Stern               being               a               martyr               for               all               entertainment?

    Is               it               just               one               man               who               needs               to               go,               or               will               he               be               the               example               used               to               control               all               media               from               here               on               out?

    Are               the               likes               of               Oprah               Winfrey               just               beyond               the               reach               of               the               FCC?
                   When               it               is               decided               what               is               and               is               not               decent,               how               much               of               what               is               taken               into               consideration               is               related               to               content               and               how               much               is               based               on               the               image               of               the               presenter?

    Janet               Jackson               came               under               heavy               fire               for               her               breast-baring               incident               at               this               year's               Super               Bowl,               but               as               many               fans               of               The               Today               Show               will               remember,               it               is               not               the               first               time               that               major               network               television               has               seen               more               of               a               woman's               chest               than               it               bargained               for.

    While               covering               the               Republican               Convention               in               Philadelphia               in               2000,               anchor               Matt               Lauer               happened               to               pass               a               woman               in               the               crowd               for               the               taping               of               the               show               who               opened               her               blouse               and               fully               revealed               both               of               her               breasts.

    NBC,               the               network               that               carries               The               Today               Show               received               neither               fine               nor               warning.

    The               FCC               barely               seemed               to               notice               what               happened,               despite               broad               media               attention.

    CBS,               however,               is               facing               a               very               large               fine               in               light               of               the               stunt               pulled               by               Jackson               during               the               Super               Bowl               half               time               show.

    Neither               network               had               prepared               for               such               actions,               yet               while               broadcasting               the               same               image               very               different               results               have               been               yielded               (Carter,               C4).
                   And               then               regarding               the               topic               of               choice,               what               of               some               of               the               more               suggestive               commercials               that               air               without               warning               during               seemingly               any               television               programme?

    Everything               from               beer               to               household               cleaning               products               is               sold               with               the               aid               of               sex               appeal               -               in               many               cases               this               tactic               proves               to               be               slightly               excessive,               if               not               inappropriate.

    Do               not               forget               to               take               into               consideration               all               of               the               products               that               seem               to               be               available               to               aid               those               men               'suffering'               from               erectile               dysfunction.

    As               Bowley               notes,               some               of               those               commercials               for               such               products,               in               an               attempt               to               warn               potential               consumers               of               all               possible               side               effects,               the               rest               of               the               public               who               would               be               more               than               likely               has               no               interest               in.

    Granted,               when               watching               any               commercial               for               any               prescription,               the               viewer               is               bound               to               be               met               with               an               onslaught               of               less               than               pleasant               bodily               malfunctions               brought               on               by               one               treatment               or               other.

    Still,               as               Bowley               takes               notice               of,               learning               that               one               brand               of               'male               potency'               product               might               result               in               an               erection               lasting               for               four               or               more               hours               (and               that               the               consumer               should               seek               medical               treatment               as               a               result)               is               something               most               of               the               public               could               live               the               rest               of               their               lives               without               having               to               think               about.

    And,               as               Bowley               further               raises               awareness               of,               "who               would               want               their               young               children               asking               what               a               four-hour               you-know-what               is               all               about?"               (Bowley               2).

    Commercials               of               such               a               nature               are               not               what               we               really               plan               on               viewing               when               we               turn               on               our               nightly               game               shows;               yet               major               networks               without               a               second               thought               pick               them               up.

    How               do               these               graphic               advertisements               get               past               the               censors?
                   The               envelope               has               yet               to               be               defined,               but               one               thing               is               certain,               in               today's               culture,               it               is               definitely               being               pushed.

    Cable               television               aside,               there               is               plenty               that               is               currently               flooding               the               airwaves               that               should               not               be.

    The               greatest               issue               that               seems               to               be               on               hand               is               that               there               are               no               set               guidelines               for               what               is               and               is               not               indecent.

    That               needs               to               be               decided               before               any               action               can               be               taken               against               anyone.

    It               is               not               fair               that               the               Federal               Communications               Commission               can               pick               and               choose               who               to               punish               and               who               should               be               able               to               get               off               with               a               warning               (if               a               warning               is               even               issued).

    Additionally,               the               same               regulations               set               need               to               be               applied               to               all               -               if               Howard               Stern               has               to               pay               $495,000               fine               and               has               his               show               cancelled               in               six               major               cities               because               of               his               sex               talk,               then               Oprah               should               have               to               pay               the               same               fine;               let               the               future               of               her               show               be               determined               by               the               networks               that               carry               her               show.

    If               the               FCC               is               really               sincere               about               cleaning               up               television               and               radio,               then               it               will               be               required               that               they               are               consistent               in               their               efforts;               what               is               decided               and               how               it               is               applied.

    There               is               no               room               for               any               officials               to               waver               in               their               decisions.

    If               a               point               is               to               be               made,               either               everyone               or               no               one               has               to               be               punished               for               the               same               crimes.

    Until               it               can               be               determined               where               the               line               can               be               drawn               between               decent               and               indecent,               it               is               the               opinion               of               this               writer               that               no               one               can               really               be               punished               for               anything.

    As               entertainers               and               ordinary               people               all               over               the               country               continue               to               question               just               how               far               things               can               go,               one               thing               becomes               quite               clear:               if               the               mass               media               is               going               to               be               cleaned               up               to               the               point               of               being               viewer               friendly,               then               the               media               has               a               head               start,               and               the               FCC               has               a               lot               of               catching               up               to               do.






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