9 Telecommunications and communications equipment, apparatus and systems including but not limited to telephone cards, debit and credit cards, machine readable apparatus, such as telephone and calling cards, and apparatus which include integrated circuits, magnetic strips and memory chips; telephone equipment, apparatus and systems; computer equipment, apparatus and systems including but not limited to computer hardware and modems; smart cards; computer software; transmission, receiving and storage equipment, apparatus and systems, including but not limited to E-; mail systems and electronic directory equipment, apparatus and systems; encryption systems and apparatus; publications in electronic form supplied on-line from databases or from facilities provided on the internet including web sites; publications in electronic format; CD-ROMs; discs and tapes; video and audio equipment, apparatus and systems; all associated parts, accessories and fittings