sub Clear_MakePtag
{
     return join ("\r\n",
                  map  { "<p>$_</p>" }
                  grep { /\S/ }
                  split ("\r\n", my ($fix) = @_)
     );
}

sub MakePtag
{
     my ($fix) = @_;

     $fix =~ s!\r\n$!!s;
     $fix =~ s!\r\n!</p>\r\n<p>!g;

     return "<p>$fixme</p>";   
}