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Our study explores friction costs in terms of competition and market structure, considering factors such as market share, industry leverage levels, industry hedging levels, number of peers, and the geographic concentration that influences reinsurance purchase in the Property and Casualty insurance industry in China. Financial factors that influence the hedging level are also included. The data are hand collected from 2008 to 2015 from the Chinese Insurance Yearbook. Using panel data analysis techniques, the results are interesting. The capital structure shows a significant negative relationship with the hedging level. Group has a negative relationship with reinsurance purchases. Assets exhibit a negative relationship with hedging levels. The hedging level has a negative relation with the individual hedging level. Insurers have less incentive to hedge because it provides less resource than leverage. The study also robustly investigates the strategic risk management separately by the financial crises.

Considers the need for major shifts in strategy resulting from various changes affecting the marketing environment. Examines a case study of NCR, the founding company of the business machine industry. Argues that marketing strategies alone cannot function effectively and must be developed together with other key strategies, which are outlined.

For many years it has been recognised that physical distribution is a promising area for the application of system modelling techniques. Freight transportation systems offer a rare combination of tractability and realistic opportunity for improvement. Large‐scale freight network models, for example, can be useful to state and national transportation system planners. Among other uses, the models permit examination of the impact of proposed changes on modal competition and on the flow of traffic over certain routes. Carriers may also find network models useful for their more limited planning purposes, such as determining the consequences of changes in a physical system. For example, facilities or links can be added, deleted, or modified in order to analyse the effects on tonnage and mode of shipment for the affected commodities. Specific routes can be added or eliminated in order to determine the worth of using those routes. Finally, firms can change the commodity tonnage between specific origins and destinations in order to assess future transportation needs.

National Engineers' Week takes place annually during the week of George Washington's birthday. Washington, best known as a soldier and stateman, was also a surveyor and road builder. The National Society of Professional Engineers began this tradition in 1950 with a two‐page article in The American Engineer. The society promoted Engineers Week on a national level beginning in 1951. February and March issues of The American Engineer in 1951 discussed the early celebrations of this week. The society's history (Robbins) also gives insights about the creation of this special week. Although the National Society of Professional Engineers initiated this week, other engineering organizations became involved later. At the present time, many organizations participate in the celebration. Each year, the National Society of Professional Engineers plans a particular theme for the week.

As mathematical research is a very specialized field with a relatively small number of practitioners, the list of new reference books in a given year or two is predictably short. The 1975/76 period was no exception; in fact some of the recent reference books which are of broadest interest are actually new editions of standard, established works.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

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 following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.