According to the survey, conducted by Queen’s University in Belfast for porn-filtering firm SurfControl at 350 companies in the United States, the United Kingdom and Australia, 28% of those questioned said they had downloaded sexually explicit content from the Web while on the job. U.S.-based employees were slightly less likely to do so than workers in other countries. The survey also found abuse to be slightly higher in organizations with more than 500 employees. Of the 31% of employees who distributed sexually explicit material from work, 36% worked at companies larger than 500 employees; 27% worked for companies with 20 employees or less.