Of Europe's largest countries, Germany places the most value on the Internet as a marketing tool, according to a poll of the continent's biggest manufacturing and services companies by TNS Harris for United Parcel Service of America Inc. Fifty-two percent of German executives questioned said their Web site was important to their company's advertising and marketing activities. That puts them well ahead of executives who share that view in the United Kingdom, runner up with 39%, and of the western European average of 30%. Other poll results: