Public companies occasionally need to issue news releases to announce or explain downturns in sales, profits, demand, or other business factors. Search the web to locate a company that has issued a press release that recently reported lower earnings or other bad news and access the news release on that firm's website. Alternatively, find the type of press release you're seeking by reviewing press releases at www.prnewswire.com or www.businesswire.com. How does the headline relate to the main message of the release? Is the release organized according to the direct or the indirect approach? What does the company do to present the bad news in a favorable light-and does this effort seem sincere and ethical to you?