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This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb008218. When citing the article, please cite: Larry S. Lowe, Kevin McCrohan, (1988), “GRAY MARKETS IN THE UNITED STATES”, Journal of Consumer Marketing, Vol. 5 Iss: 1, pp. 45 - 51.

This paper examines the gray market for consumer products, with a particular emphasis on the reasons for gray market growth, the distinct channels of distribution for gray market products, and the means by which the gray markets may be terminated. Secondary emphasis is provided on the factors that lead to gray market emergence and on the impact of exchange rates on gray markets. A major conclusion of the analysis is that gray markets for consumer products will continue to grow as manufacturers benefit from gray markets. This growth will be associated with products manufactured and distributed within the national market rather than imported products which fueled the gray market growth of the previous five years.

While a company cannot control every channel of the distribution chain, there are some methods that can be used to prevent products from being pulled into the gray market.

This study addressed the advertising practices and advertising themes of a random sample of 269 US motel operations. Motel advertising practices were advertising to sales ratios, agency use, media use, satisfaction with advertising, dominant advertising themes, perceptions of advertising effectiveness, and comparative advertising levels. Data were analysed using motel operation attributes including location, number of motels in the system, number of rooms, average daily room rate, and organisational affiliation. Both chain and independent operations were included in the study.

Due to the economic and strategic importance of telecommunication services, as well as projected growth rates in the information industries, countries have adopted policy restrictions on transborder data flows (TBDF) both into and out of their countries. The reasons for these measures include privacy concerns, national security and the competitiveness of national industries. The short‐term effects on multinational industries have been an increase in data processing costs and a loss of efficiency. Although trade has not yet been restricted in the long‐term, it is possible that trade, particularly in services, will be severely affected. The evolution and types of barriers to transborder data flow are described and their immediate impact on the telecommunications industry and possible ramifications for world trade in general are assessed.

In recent years, guides to hiking trails and wilderness areas have enjoyed an increase in popularity. Here, Douglas J. Ernest and Lewis B. Herman evaluate more than 100 such books.

The critical dimension and the one that can unify knowledge through systemic interrelationships, is unification of the purely a priori with the purely a posteriori parts of total reality into a congruous whole. This is a circular cause and effect interrelationship between premises. The emerging kind of world view may also be substantively called the epistemic‐ontic circular causation and continuity model of unified reality. The essence of this order is to ground philosophy of science in both the natural and social sciences, in a perpetually interactive and integrative mould of deriving, evolving and enhancing or revising change. Knowledge is then defined as the output of every such interaction. Interaction arises first from purely epistemological roots to form ontological reality. This is the passage from the a priori to the a posteriori realms in the traditions of Kant and Heidegger. Conversely, the passage from the a posteriori to a priori reality is the approach to knowledge in the natural sciences proferred by Cartesian meditations, David Hume, A.N. Whitehead and Bertrand Russell, as examples. Yet the continuity and renewal of knowledge by interaction and integration of these two premises are not rooted in the philosophy of western science. Husserl tried for it through his critique of western civilization and philosophical methods in the Crisis of Western Civilization. The unified field theory of Relativity‐Quantum physics is being tried for. A theory of everything has been imagined. Yet after all is done, scientific research program remains in a limbo. Unification of knowledge appears to be methodologically impossible in occidental philosophy of science.

Offshoring is the process of using unaffiliated foreign companies or affiliated offshore entities (AOEs) to manufacture goods or perform services. The Big 4 public accounting firms offshore tax services (Houlder, 2007) and, more recently, have started to offshore audit tasks of their U.S.-based clients to AOEs located in India (Daugherty & Dickins, 2009). While the benefits of offshoring might be substantial, there are also costs associated with moving domestic work to foreign locations. One of these costs may be greater damage awards in lawsuits involving an audit failure where audit tasks were performed overseas as opposed to the United States. This study investigates that possibility by experimentally examining the effect of offshoring audit tasks requiring different levels of judgment on the amount of damages awarded by potential jurors as a result of an audit failure. The results show potential jurors awarded greater damages against the auditor when audit tasks were performed offshore than when they were performed in the United States. There was no effect of the level of judgment of the audit task on damages awarded. Since this study examines offshoring to only one location, India, results may not be generalizable to other offshore locations.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

The University of Houston Libraries are developing an expert system to assist library users in selecting appropriate indexes and abstracts to meet their information needs. This project, which is being conducted by the Intelligent Reference Systems Committee, is the first step in a broader plan to develop reference expert systems.