Fundamentals of Finance Case Study Example | Topics and Well Written Essays - 2500 words

Basics of Finance - Case Study Example '10000000. To the extent the choice taken by the Swindon Plc is taken in to thought, it is applying MACRS (Modified Accelerated Cost Recovery System) devaluation is taken in to reality. Four elements are important to decide cost recuperation findings under the MACRS methodology. These are (1) class life, (2) depreciable premise after credit decrease, (3) procurement year suspicion, and (4) recuperation strategy. (The Modified Accelerated Cost Recovery System (MACRS) - Basic Rules. 2001). It is important to taken in to consider that the property or resource class lives ought to be not exactly the real existence of the advantage, so the rescue estimation of such resources ought to be zero. Cost isolation and quickened deterioration is fundamental for the successful execution of speculation choice. Like astute, it is important to build the incomes of an association. While figuring the MACRS deterioration, rescue esteem isn't as much successful in some other framework for devaluation. On the off chance that a specific property is using for a time of five years or all the more then the deterioration rate ought to be determined as per this way First year-20%; Second year-32%; Third year-19.20%; Fourth and fifth year-11.52%; Last year or 6th year-5.76%. In this way, by utilizing this technique, during the last or 6th year, the estimation of the particular resource so deteriorated will be zero. (Salzmann 2007). In any association, its structure is taking in to certainty; there is a money division, which is assuming an unmistakable job, since account is the existence blood of any business movement. The essential and most central money related exercises are arrangement of Balance sheet, Income explanation, investigation of investors value and income, instruments revenue driven examination, readiness of capital and money spending plan. Pace of Depreciation of Swindon Plc under MACRS Method. YEAR MACRS % Applicable 1 20% 2 32% 3 19.20% 4 11.52% 5 11.52% 6(Final Year) 5.76% In this specific case, the all out price tag of Drill and stage is '10000000; and this stage can be sold for '3.5M. for example '3500000 inside a time of five years. At that point, from that point, Swindon plc purchased another stage costs '14M for example '14000000 with an expansion of '1M for example '1000000 as establishment charges. The most recent stage ought to likewise have an expected existence of five years. Yet, Swindon chose to attempt the deals of the most recent stage following five years, at an expense of '4M for example '4000000. The Overall Summary of Drill and Platform of Swindon Plc. Points of interest A) Cost of existing platform.Total selling cost after 5years. Sum (in ') '10000000 '3500000 B) Cost of new drill and platform.Add: Installation charges. All out expense of Drill&Platform. All out selling cost of new stage and drill. '14000000 '1000000 C) '15000000 '4000000. Income examination is a significant apparatus with the money supervisor for determining the adjustments in parity of money close by and money at bank. Income proclamation investigations the purposes behind changes in parity of money close by or at bank between two bookkeeping period. In addition, it shows the inflows and surges of money, for all intents and purposes, sources and utilizations of money. Money creating proficiency is a reality utilized while setting up the income explanation.

Literaty Anaylsis Essay Example | Topics and Well Written Essays - 500 words

Literaty Anaylsis - Essay Example The paper attempts to make an abstract examination of Frost’s sonnet â€Å"Birches† laying exceptional accentuation on its subject and the artistic gadgets utilized in it. One of the significant topics of the sonnet is that of creative mind versus reality. The writer, similar to the birch pleasure seeker, attempts to fly into a conjured up universe, yet he at last understands that â€Å"one must stay inside the regular world itself and that total departure into the universe of the creative mind is impossible† (Birches: Themes). The writer finds the birch tree â€Å"bend to left and right† and he comprehends the truth that it is the consequence of ice-storms. In any case, his creative mind goes past the genuine explanation and infers that some kid would be swinging on the birches. In this way, the pressure between â€Å"the genuine world and the universe of the creative mind, runs all through Frosts verse and gives the sonnet philosophical measurement and significance far more noteworthy than that of a straightforward reflection on birch trees† (Birches: Introduction†). Later the writer himself relates to the kid and believes himself to be a birch pleasure seeker. The artist is of the conclusion that when one is â€Å"weary of considerations† and life is by all accounts â€Å"a pathless wood†, he/she is very liable to â€Å"to escape from the earth awhile†. Along these lines, the moving of the kid in the sonnet represents man’s escape from this present reality to the universe of creative mind or hallucination and his coming practical proposes returning to the universe of the real world. For the artist, the departure from the earth is just passing and this incidental move to the universe of creative mind furnishes one with the inward solidarity to confront this present reality. As Frost himself puts it: â€Å"Id like to escape from earth for a little while/And then return to it and start over†. Toward the end, the artist goes to the acknowledgment that the â€Å"earth is the ideal spot for love† and that he can't locate a superior spot than this. Hence, the sonnet can be properly comprehended as a contention of the spirit

The List List #41

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The Relationship Between Alcohol And Unemployment

Title: Counter or pro-cyclical? Alcohol consumption and unemployment in the United Kingdom 1929 -1939. The relationship between alcohol consumption and unemployment is of great significance both economically and socially. Unemployment can prove costly in the short term through forgone wages but has also been shown to have long term implications. For example, five years after permanent layoffs, displaced workers earn ten to thirteen percent less than if the employment termination had been avoided. Furthermore, the unemployed are said to abuse alcohol as means of coping with financial stress and therefore may be at risk of alcohol abuse . Alcohol abuse and alcohol dependence negatively impact society through numerous channels but arguably most significant is the financial cost they place on the economy as a whole. It is estimated that the aggregate cost of alcohol abuse during 1998 in the United States was $184.6 billion, amounting to approximately 2% of GDP with lost labour earnings being the largest component . A better understanding of the relationship between unemployment and alcohol consumption could have major economic policy implications. If unemployment leads to increased alcohol use, macroeconomic policy decisions intended to alleviate unemployment should also consider the positive externalities accrued to society through a reduction in alcohol consumption. This study sets out to establish the nature of the association between unemployment and alcohol consumed andShow MoreRelatedThe Effects Of Alcohol Dependence On Being Absent From Work929 Words   |  4 Pagesor will not relate to alcohol dependence. Many factors play a role in one’s life that can make for a very stressful time for someone. First one factor to look at is financial stress. 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With Alfred’s dreary life alcohol was a source of enjoyment that affectsRead MoreSocial Issues Related to Smoking and Alcohol Consumption Essay1265 Words   |  6 PagesAlcohol consumption is linked to many harmful consequences for the individual drinker, the drinker’s immediate environment and society as a whole. There are many social consequences such as traffic accidents, workplace-related problems, family and domestic problems, and interpersonal violence. Work People with alcohol dependence and drinking problems are on sick leave more frequently than other employees. In Great Britain, up to 25% of workplace accidents and around 60% of fatal accidents atRead MoreAlcoholism Is A Strong Predictor Of Job Loss Amongst Men829 Words   |  4 Pagesanswer a common question about alcoholism and unemployment; specifically, what is the causal factor. Researchers examined whether or not alcoholism caused an individual to lose their job, or if their job caused the individual to drink. 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What is culture?. Culture is known to be a set of values and beliefs and that has been transmitted from one generation to another Roche et al (2007,p.63).Sociologists define culture as not only practices but also a network of representations that shapes an individuals social life Roche et al (2007,p.64). It is used to celebrate birthdays, deaths, marriages and graduation Roche et al (2007,p.57). When is it enoughRead MoreThe Relationship between Man and Booze Essays727 Words   |  3 PagesConsidered as God’s gift for man, liquor is revered as of the most important provisions throughout the history of the United States. The Pilgrims who first settled in the New World drank brewed alcohol as opposed to the contaminated water flowing within rivers and streams. In the eighteenth century, hard liquor was considered as an elixir to almost any type of aliment. Since then, it has rapidly evolved to encompass the lives of people throughout the social classes. Drinking became such a popularRead MoreLong-term consequences of Child Abuse on the Society1559 Words   |  7 Pagesof child abuse and neglect than they are to be the victim of anything else (Speak-Up-Be-Safe). In fact, more than one million children in the United States alone are a victim of child abuse (Wisdom, Hiller-Sturmhà ¶fel, p. 52). One in seven adults between the ages of 18 and 54 in the U. S. report that they were sexually abused, physically abused, and/or were the victim of emotional abuse in their childhood (Zielinski, David, pg. 16). Every year over half a million children suffer serious injuries,Read MorePossible Underlying Determinant Of Depressive Disorder1336 Words   |  6 Pagespopulation), and a range of other character. In this study of population samples from these three Eastern European countries, strong associations between depressive symptoms and effort-reward imbalance at work is found, as well as material deprivation and marital status. There were also weak associations between depression and education and history of unemployment. But depression was not associated with job control after controlling for socioeconomic factors. Depressive Symptoms in Urban Population SamplesRead MoreBacck and Kwon’s (2005) article entitled The Effectiveness of Legislation Controlling Gun Usage: A1400 Words   |  6 Pagesthe effectiveness of gun control legislations and the multivariable statistical technique to establish the relationship between holistic measure of state gun control laws and gun-related deaths per state (Bacck Kwon, 2005). â€Å"Most exclusively, the author’s purpose was to utilize a methodological approach on the multivariate linear regression analysis to investigation the relationship between the dependent variables (Death) and independent variables of the holistic gun control measure and firearm

Hamilton College Acceptance Rate, SAT/ACT Scores

Hamilton College is a private liberal arts college with an acceptance rate of 21%. Located in upstate New York, Hamilton is one of the top liberal arts colleges in the country. For its strengths in the liberal arts and sciences, Hamilton College was awarded a chapter of the prestigious  Phi Beta Kappa  honor society. The colleges curriculum places particular emphasis on individualized instruction and independent research, and the school highly values communication skills such as writing and speaking. Considering applying to this highly selective college? Here are the Hamilton College admissions statistics you should know. Acceptance Rate During the 2017-18 admissions cycle, Hamilton College had an acceptance rate of 21%. This means that for every 100 students who applied, 21 students were admitted, making Hamiltons admissions process highly competitive. Admissions Statistics (2017-18) Number of Applicants 6,240 Percent Admitted 21% Percent Admitted Who Enrolled (Yield) 36% SAT Scores and Requirements Hamilton College has a flexible standardized testing requirement. Applicants may submit either SAT or ACT scores, or three individual exams (including AP, IB, or SAT Subject tests). During the 2017-18 admissions cycle, 51% of admitted students submitted SAT scores. SAT Range (Admitted Students) Section 25th Percentile 75th Percentile ERW 670 740 Math 680 770 ERW=Evidence-Based Reading and Writing This admissions data tells us that most of Hamiltons admitted students fall within the top 20% nationally on the SAT. For the evidence-based reading and writing section, 50% of students admitted to Hamilton scored between 670 and 740, while 25% scored below 670 and 25% scored above 740. On the math section, 50% of admitted students scored between 680 and 770, while 25% scored below 680 and 25% scored above 770. Applicants with a composite SAT score of 1510 or higher will have particularly competitive chances at Hamilton College. Requirements Hamilton has a flexible policy regarding standardized tests. For those who submit SAT scores, the writing section is optional. Hamilton requests that applicants submit all scores; however, Hamilton will consider your highest score from each individual section across all SAT test dates. ACT Scores and Requirements Hamilton College has a flexible standardized testing requirement. Applicants may submit either SAT or ACT scores, or three individual exams (including AP, IB, or SAT Subject tests). During the 2017-18 admissions cycle, 43% of admitted students submitted ACT scores. ACT Range (Admitted Students) Section 25th Percentile 75th Percentile Composite 31 34 This admissions data tells us that most of Hamiltons admitted students fall within the top 5% nationally on the ACT. The middle 50% of students admitted to Hamilton received a composite ACT score between 31 and 34, while 25% scored above 34 and 25% scored below 31. Requirements Hamilton has a flexible policy regarding standardized tests. For those who submit ACT scores, the writing section is optional. Hamilton requests that applicants sbumit all scores; however, unlike many schools, Hamilton superscores ACT results; your highest subscores from multiple ACT sittings will be considered. GPA Hamilton College does not provide data about admitted students high school GPAs. Self-Reported GPA/SAT/ACT Graph Hamilton College Applicants Self-Reported GPA/SAT/ACT Graph. Data courtesy of Cappex. The admissions data in the graph is self-reported by applicants to Hamilton College. GPAs are unweighted. Find out how you compare to accepted students, see the real-time graph, and calculate your chances of getting in  with a free Cappex account. Admissions Chances Hamilton College has a competitive admissions pool with a low acceptance rate and high average SAT/ACT scores. However, Hamilton has  a  holistic admissions  process involving other factors beyond your grades and test scores. Strong  application essays and glowing  letters of recommendation  can strengthen your application, as can participation in meaningful  extracurricular activities  and a  challenging high school curriculum  that includes AP, IB, or Honors classes. While not required, Hamilton offers  optional interviews. Students with particularly compelling stories or achievements can still receive serious consideration even if their test scores are outside Hamiltons average range. In the graph above, the blue and green dots represent accepted students. You can see that the majority of successful applicants had high school averages in the A range, combined SAT scores of 1300 or higher, and ACT composite scores of 28 or better. Many applicants had impressive 4.0 GPAs and SAT scores over 1400. If You Like Hamilton College, You May Also Like These Schools Vassar CollegeCornell UniversityColgate UniversitySwarthmore CollegeBoston CollegeHarvard UniversityWesleyan UniversityTufts UniversityDartmouth College All admissions data has been sourced from the National Center for Education Statistics and Hamilton College Undergraduate Admissions Office.

A ShortStory Based On Conrades an Eposode Free Essays

string(22) " just talked of home\." I knew that it was coming, the day I had been dreading. Everyone was saying that it was great, time we taught those Germans a lesson and that we had a duty to do for our country. But I was different. We will write a custom essay sample on A ShortStory Based On: Conrades an Eposode or any similar topic only for you Order Now I knew what it was going to be like but whenever I tried to speak out no one listened and said that I was a coward. May be it was true I didn’t want to die. I packed up my stuff it had been eight days since I had received the letter informing me that I had to go to war. I had no choice. I had to go. I thought I would be better off just killing my self right now. I had no hope in war. Just look at me 5 feet 2†³ and weighing just 8 stones. What good will I be in the Great War? I said an emotional farewell to my family my mum especially I had always been closest to her. My Dad had always thought of me as a â€Å"no hoper†. He was big and strong nothing like me all he said was â€Å"good luck† with a firm handshake. I could tell he didn’t think I was going to last very long what possibly could someone like me do on the battlefield. I was taken to Chesterfield rail station along with another 150 young recruits. We were then to be taken to Winchester army base .I was sitting in the first carriage seat 6a. I was nervous and tired but slightly excited .I was the fist in my seat. It was alphabetically but with a name like Alfred Ambrose I had no choice. I could hear people giggling and looking and pointing. I could imagine what they were saying † I have seen an ear wig bigger than that†. I sat down and took out a book. We were told that it was going to be a six-hour journey. I was disturbed by a deep voice â€Å"Hi nice to meet you I’m Tim Bright†. Tim was a big man, he made me look like a dwarf but my first impression was that he was a gentle giant. He sat down and took out a comic he was 23 and still reading comics but he explained that he had never been taught to read I felt sorry for him. But I was sure that no one was going to mess with him. I read up to chapter six but I was tired, I had not had too much sleep the night before, I couldn’t get to sleep because I was nervous and sad to leave my family. I shut my eyes and tilted my head. I was woken by the sound of the steam engine stopping. I heard a whistle and the doors flung open. The 22 men from my carriage departed and formed an orderly queue. When all 150 men ranging from 17 – 23 had left the train a little man with a moustache came round the corner with a green uniform on with socks tucked into shorts and a black cane under his arm. He didn’t look scary but looked as if he could get angry very easily. He introduced him self as Corporal Blake † Right lads, you are to be based here for 4 days, during this time you will go through basic training and get to know your fellow comrades. Then you will be shipped of to France and split into pontoons you will be driven to Shrewsbury dock and transported across the English Channel to Normandy.† We were then taken to our dormitories, they were small and were full of old bunk beds made out of thin metal. There was a musty smell in the room but this didn’t make much difference I was only here for 4 days. Training was due to start tomorrow. I sat on the bed and thought about what was to come. I was sharing with the same people from my carriage so at least I had seen all the faces before. I was on the bottom bunk and Tim was on the top he came down and we played a nice friendly game of black jack with a few of the other guys. It was getting dark and I was feeling tired I lied down on the bed but it wasn’t very comfortable but It would do. † Ding a ling, ding a ling† I was woken at 7o’clock by the sound of a large bell fitted in all dormitories. It was earlier than I was used to but I had had a long sleep so I was feeling refreshed. This gave us time to have a shower and eat breakfast, which wasn’t particularly nice, warm lumpy porridge had never been my favourite. This was our last day before we set off for Normandy. Today we were due to received our kit. It took all day for everyone to get kited out, I was near the beginning due to my name but this did give me time to think and write my parents a letter. It was six thirty by the time every one was ready. Then we were called to the briefing room (a really big long room with a desk). We were given our orders and instructed to be ready by four thirty for a five o’clock sharp leave. Once again the bell was to be sounded there was to be 35 trucks full of men and 12 full of equipment. † Ding a ling, ding a ling† up we got and out side we went, lining up next to our assigned truck. We climbed in, when given the order as warned we left at 5 0’clock.A convoy of 47 trucks. In my truck there were the men from my dorm but my only real friend was Tim I sat next to him and we just talked of home. You read "A ShortStory Based On: Conrades an Eposode" in category "Papers" The journey was only going to be 2 hours so it wasn’t that bad but it was really uncomfortable. We arrived at Shrewsbury dock at 4 minutes past seven. Our so-called â€Å"ferry† was to leave at seven thirty. It was more of a raft than a proper boat made out of iron with a small sheltered area with a little engine only capable of a top speed of 8 knots. We were told that we couldn’t travel in anything to big, as it was too DANGEROUS because we ran the risk of being bombed. I thought it would still be pretty easy to see 32 boats crossing the English channel but that was the reason we had to go at a time of low light ready to be there at noon so we could fight straight away. The crossing was rough but not quite as bad as I had expected. We arrived at a small naval port in west Normandy there were only a few other men waiting our arrival but they did let of a small cheer to make us feel welcome which was enough for me. We unloaded and received our equipment it was so heavy I could hardly stand up. But the worst of it was still to come we had to march 6 miles with our equipment to get used to the weight and the amount of walking that was to come in the future. We set off in good sprits but after almost 2 hours we still had not arrived at our string hold on the front. But we had seen and heard our first exchange of bullets and shells this just reminder us of the reality and the reason that we are here. It was scary but I was ready to fight, I might not be much good but I had come this far there was no point backing out now. We marched through a small French town deserted but under close watch from our allies. The trenches were just 200 yards but we had to walk another half mile along them before we got to the fighting. We were to be stationed along the trenches as backup and reserve’s for the troops already there. As I had expected Tim had been put in charge of our pontoon it was only twelve strong. He had been chosen because of his outstanding performance in the training. The noise was amazing there were non-stop firing and exploding. I just wondered how you were supposed to sleep. I was told that you didn’t even try to sleep just for the fear of a grenade or shell landing near by. I wasn’t concentrating when I heard a bellow â€Å"section 2† it was Tim our pontoon were needed on the front line for the first time and it was only our fourth day here. â€Å"Right lads, we are needed the others have been drooping like flies lets do it for our selves and our country.† † One last thing good luck†. It wasn’t the best speech but Tim wasn’t that good with words. We moved forward as a team, for the first time I loaded my rifle and looked out over the trench wall for to see a mess of mud and barbed wire, craters and even dead bodies. I had got through 56 rounds off ammo in 3 days we had only lost 2 lives which was a good ratio compared to things before. â€Å"Lets go lads we are going over the top† This is what I had been dreading, there were 4 other sections going with us to try and make 12 yards to the next set of trenches where we were needed as back up. This was the most dangerous part of the job so far as we were venerable to German fire as well as our own sides as they try to protect. â€Å"1,2,3,4,5†¦10 OK lets go† I was running with my head down when my first nightmare came true. Tim had been hit only in the leg but it looked bad he was like a sitting duck, there was no way he could survive. I luckily made it to the other side, we had suffered 6 deaths and 4 injuries. I looked back to see Tim still alive in pain I couldn’t leave him I had to try and save him. I knew I was mad and stupid but he was my best mate I had to. I climbed over the back of the trench with a determined look in my eye, I ran as quickly as I could and reached him in good health, he looked bad, pale and weak, blood pouring out of his wound. I grabbed him by the arms and pulled with my little strength luckily it was enough. I was only a meter away when I felt an unbearable pain in my lower back, I collapsed and couldn’t move. I knew it was bad but even worse I had failed Tim what kind of a friend was I. Fortunately we were close to the trench and we had a chance, as expected two men crawled out and dragged us back to the safety of our own trench. The medic was called for and looked at Tim first because he was more important than I was. The verdict was good he and his leg could be saved. It was bandaged and he was taken away. I was not quite so lucky I thought I had no change of walking again and would be lucky to still be a live in 12 hours I was taken to the nearest hospital along with Tim. It didn’t hurt that much mainly because I had no feeling up to my navel. 12 WEEKS LATER I had been lucky the doctors had managed to save me but I was paralysed from the lower back down. I was in a wheel chair and in the same ward as Tim. He was staggering about and was on course for a full recovery. Tim and my self were due to go home in three hours there was no use for us anymore. We were both injured and could do nothing to help our country. All I was happy about was that I had managed to save my friend he said he owed every thing to me and promised to look after me for as long as he could. I was sedated for the crossing to stop pain and discomfort I thought back 16 weeks ago when I was on my way to France not on the way back in a wheel chair. We arrived earlier than expected and my parents were not there yet it wasn’t long until they arrived and were shocked when they saw me. Tim went over and explained what had happened and how I was a hero in his and everyone else’s eyes. My Dad came over and said, † I’m proud of you my son† This was the first time he had ever said anything like that to me. I went home to a hero’s welcome, totally unexpected every one in the town lined the streets to cheer me home. They thought of me as someone special who gave his ability to walk to save another persons life. That’s not the end of it I was even given a bravery award presented to me by Her Majesty the Queen. But if anyone asks I would do the same again to save my best and only friend Tim. How to cite A ShortStory Based On: Conrades an Eposode, Papers

Interactive Tv Essays (2579 words) - New Media,

Interactive Tv Abstract The Web and the Internet are the latest technologies to be harnessed by companies trying to develop interactive television. This paper reviews the efforts of technology companies and broadcasters to combine television and the Web in their products and activities, and how users are already using them both at home. It reviews some research on the way that TV and the PC/Internet are used at home, and suggests some way that the Web could be integrated with television use. Unlike earlier interactive television projects, where the innovation was largely conducted behind closed doors and among consortia of companies, the innovation environment in which Web-based interactive television is being developed includes a huge number of existing users, technology and content suppliers who play an active role the innovation process. The concept of social learning is suggested as a area of development of tools for understand the process of technical, social and cultural change around innovation of this sort. In particular the idea of poles of attraction is introduced to understand why a huge numbers of supply side players and users are orienting towards the Internet as a possible solution to interactive television. 1. Introduction Of all the visions of the future of television (note 1), interactive television (i-TV) is perhaps the most radical and powerful. In this vision the ubiquitous television set will change from being a device to watch television shows or films into a home terminal for access to and interaction with networked interactive technology, programmes and services. The possibilities and benefits of the technology seem self-evident, if only they can be made to work effectively and at a modest price. Many times we have been told to expect interactive television any day now. (note 2) However, after millions of dollars spent, and many pilots and service closures, most of us are still no closer to having interactive television than a few hundred searchable teletext pages, and some phone-in TV shows. In the efforts to create i-TV, numerous applications and technologies have been tried, with companies attracted by the possibilities of each new generation of technology, and responding to the continuous pressure to develop new products, be they technologies, services or programmes in order to maintain their share of consumer spending. The explosion of the Internet and Web is a new pole of attraction for interactive television developers that seems to solve many of the problems and uncertainties of earlier systems: all of a sudden the technologies, content, users and uses of interactive services are there and proving very successful, all that needs to be done it integrate them into television. For the analyst of new innovations in television, three issues arise as companies are attracted to the Internet and the Web as a solution to interactive television. 1. Instead of being controlled by a small number of corporate players, the technology and service of the Web and Internet are in the public domain, and changing fast. The innovation environment is diverse, heterogeneous, and involves a multitude of companies and most importantly users in shaping the technology and services, which makes management of innovation more complex and give the market a much stronger voice. 2. There is major uncertainty over the relevance of Web-style interactivity to the use of television. Many commentators believe that content and services on the Internet or designed for the PC terminal may not be relevant for many users of the television, while others bet on the explosion of e-commerce through TV Web terminals. 3. The television is no longer the only window for interactive services to the home. The PC is an increasingly common alternative, and is a more flexible and open platform or interactive services. The cheap web set-top box may restrict innovation and fix service and uses in a way that is frustrating to end users and service providers alike. What is more, there is an emerging paradigm in the technology industry of multiple 'low profile' terminals for interactive services. This could turn investment and attention away from both the PC and the television. What links these issues is the importance of the end users as active players in the innovation-diffusion process. It was end- and intermediate-users adopting the Internet and Web that attracted interactive television developers, and it is these users who are now directly involved in the innovation process. This paper uses social learning (S?rensen 1996) as an analytic framework of socio-technical change that includes an integration of end users in the innovation and diffusion process. Social learning goes beyond the development and diffusion of technology and content to include the creation of new knowledge, regulations, expectations, institutions and cultural norms. In particular it focuses on the role of users in innovation, including the development of user knowledge