是說跟同行在聊，搞ISEP的常常以天下為己任、憂國憂民，成天擔憂萬一遭逢一個不小心或意外就讓公司蒙受損失；而搞生產管理的廠長或營運副總也非常的神經質謹慎，往往一有風吹草動與一些閃失，就緊張的好像快把工廠翻過來。
平心而論，ISEP的風險真有那麼大嗎？
2011年6月27日 星期一
2011年6月25日 星期六
Paper: Enterprise risk management and firm performance
Authors: Lawrence
Source: J. Account. Public Policy 28 (2009) 301–327
Abstract
In recent years, a paradigm shift has occurred regarding the way organizations view risk management. Instead of looking at risk management from a silo-based perspective, the trend is to take a holistic view of risk management. This holistic approach toward managing an organization’s risk is commonly referred to as enterprise risk management (ERM). Indeed, there is growing support for the general argument that organizations will improve their performance by employing the ERM concept. The basic argument presented in this paper is that the relation between ERM and firm performance is contingent upon the appropriate match between ERM and the following five factors affecting a firm: environmental uncertainty, industry competition, firm size, firm complexity, and board of directors’ monitoring. Based on a sample of 112 US
會計是一門測量的科學與藝術，裡面一些變數的量測與操作型定義值得參考
不過跑進不同的領域，要讀懂別人的作品，還真是辛苦。
2011年6月15日 星期三
Does Firm Size Confound the Relationship Between Corporate Social Performance and Firm Financial Performance?
Does Firm Size Confound the Relationship Between Corporate Social Performance and Firm Financial Performance?
Author: Marc Orlitzky
Source: Journal of Business Ethics 33: 167–180, 2001.
ABSTRACT.
There has been some theoretical and empirical debate that the positive relationship between corporate social performance (CSP) and firm financial performance (FFP) is spurious and in fact caused by a third factor, namely large firm size. This study examines this question by integrating three metaanalyses of more than two decades of research on (1) CSP and FFP, (2) firm size and CSP, and (3) firm size and FFP into one path-analytic model. The present study does not confirm size as a third factor which would confound the relationship between CSP and FFP. That is, even if firm size is controlled for across studies (comprising, on average, over 15 000 observations), CSP and FFP remain positively correlated, showing a “true-score” corrected path coefficient p of 0.37.
這文章特殊之處在於使用後設-統合分析(Meta-Analysis)
如何閱讀統合分析（Meta-analysis）的論文
Meta-analysis
2011年6月14日 星期二
Safety climate : Impact of organizational and individual factors
Safety climate in university and college laboratories: Impact of organizational and individual factors.
Source：Journal of Safety Research 38 (2007) 91–102
Authors：Tsung-Chih Wu, Chi-Wei Liu, Mu-Chen Lua
弘光科大 吳聰智老師的大作
文章賣點在於鑑別出影響安全氣候的上一層組織因素（包含人數規模、公/私立、是否有專責安全人員、安委會、所在區域）與下一層個人因素（性別、年齡、專/兼職、職稱職位、事故經驗、安全訓練、工作區域）
用的方法不是SEM而是ANOVA
2011年6月12日 星期日
管理系統(ISO/OHSAS/TOSHMS/BS)與環安人員無用論
從教育訓練談起
談工安環保的問題，到了最後一般會把發生原因歸類為人的問題或是環境設備的問題
而針對環境或設備造成的污染與危害防治，不脫工程改善
針對人的部份，則大多會強調建立SOP與加強教育訓練
2011年6月11日 星期六
2011年6月8日 星期三
筆記-Mitigating the Cost of Organizational Behavioral Risk
Mitigating the Cost of Organizational Behavioral Risk
Author：Donna Scimia
Source：Employee Relations Law Journal Vol. 36, No. 2, Autumn 2010 page48-58
Summary：
Risk management professionals are comfortable analyzing the product, and the operational, tangible components of organizational risk related to the organization’s business functions. However, in today’s economic climate, if the goal of risk management is to identify, assess, and resolve financial risks before they become threats to a particular project or the organization as a whole, the identification and impact of costly behavioral risk cannot be ignored. The author advises risk managers and human resources professionals, who often operate as completely independent entities, to combine forces, knowledge, and strategies to view behavioral risks in terms of such risk management concepts as cost, control, and risk avoidance.
從人資角度來談組織行為風險的管理
2011年6月3日 星期五
2011年6月2日 星期四
How to Build Risk into Your Business Model
How to Build Risk into Your Business Model
Source：Harvard Business Review May 2011 page.100-105
Authors：Karan Girotra & Serguei Netessine
重點摘要與個人評論如下：
2011年5月22日 星期日
2011年5月21日 星期六
Paper:安衛管理與公司績效之間的關係
Title：Relation between occupational safety management and firm performance
Source：Safety Science 47 (2009) 980–991
Authors：Beatriz Fernández-Muñiz, José Manuel Montes-Peón , Camilo José Vázquez-Ordás（Spain）Abstract
Occupational accidents severely deteriorate human capital, and hence negatively affect the productivity and competitiveness of countries. But despite this, we still observe a scarcity of preventive practices, an unsatisfactory management commitment and an absence of safety culture among Spanish firms. The result is evident in firms’ high accident rates. This situation is a consequence of the general belief among firms that investing in safety is a cost, and hence has negative repercussions for their competitiveness.
The current work aims to identify good practices in safety management, and analyse the effect of these practices on a set of indicators of organisational performance. For this, we first carry out an exhaustive literature review, and then formulate a series of hypotheses. We then test the proposed model on a sample of 455 Spanish firms. Our findings show that safety management has a positive influence on safety performance, competitiveness performance, and economic-financial performance. Hence they provide evidence of the compatibility between worker protection and corporate competitiveness.2011年5月14日 星期六
對於風險的認知差異才是風險？
這兩天的火熱的工安新聞：
不會讓人意外的再次大火
但這次公關進步了＆老闆的姿態也放低了
先前的評論如下：
工安有所謂的冰山理論
但從管理的角度，有另一種說法的冰山理論，與版上各位同業先進交流：
2011年5月8日 星期日
Natural selection and safety culture within a small/ medium sized enterprise (SME)
The natural selection of organizational and safety culture within a small to medium sized enterprise (SME)
Author：Benjamin Brooks
Source：Journal of Safety Research 39 (2008) 73–85
Abstract：
Introduction:
Small to Medium Sized Enterprises (SMEs) form the majority of Australian businesses.
Method:
This study uses ethnographic research methods（人類學的研究方法） to describe the organizational culture of a small furniture-manufacturing business in southern Australia.
Results:
Results show a range of cultural assumptions variously ‘embedded’ within the enterprise. In line with memetics – Richard Dawkin's cultural application of Charles Darwin's theory of Evolution by Natural Selection, the author suggests that these assumptions compete to be replicated and retained within the organization. The author suggests that dominant assumptions are naturally selected, and that the selection can be better understood by considering the cultural assumptions in reference to Darwin
The results are discussed with reference to safety systems, negative cultural elements called Cultural Safety Viruses, and how our understanding of this particular organizational culture might be used to build resistance to these viruses.
個人感想：
這篇質型研究，看題目就知道很另類、宏觀與發人深省（連人類學家都跨行來研究工安，工安真的如此有搞頭嗎？）
一些想藉量性研究方法找出改善中小企業安全績效的專家，或許應該先看看人家泡在田野當中的寶貴洞見
以下用摘錄（=斷章取義）的方式呈現一些重點
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