 While various existing codes have some differences, most share common elements including the principles of – truthfulness, accuracy, objectivity, impartiality, fairness and public accountability – as these apply to the acquisition of newsworthy information and its subsequent dissemination to the public.Bill Kovach and Tom Rosenstiel propose several guidelines for journalists in their book "The Elements of Journalism".Their view is that journalism's first loyalty is to the citizenry and that journalists are thus obliged to tell the truth and must serve as an independent monitor of powerful individuals and institutions within society.