"Flirting with Disaster" (Issues, Fall 2005) by James R. Phimister, Vicki M. Bier, and Howard C. Kunreuther lays out several issues confronting high-hazard enterprises and regulators vis-a-vis the precursor analyses meant to help them ward off operational threats. Underlying those issues is the question of the scope and quality of the event analyses that delineate the precursors. To develop more robust event analyses in any high-hazard industry, a first step is to recognize that precursor reporting systems' effectiveness depends on the extent to which boards of directors, executives, and senior managers define these local efforts as being as structurally necessary to meeting their public responsibilities and their finan-cial goals as any other basic production activity, and allocate intellectual and financial resources accordingly. But when those resources are understood in accounting terms to be "indirect" administrative contributions to production, the tendency is to minimize them. The scope and depth of event reviews suffer.
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机译：James R. Phimister，Vicki M. Bier和Howard C. Kunreuther撰写的“灾难中的调情”（2005年秋季，发行版）提出了高风险企业和监管机构面对的一些问题，这些问题涉及旨在帮助他们的前体分析避免操作威胁。这些问题的根本是描述前兆的事件分析的范围和质量问题。为了在任何高风险行业中开发出更强大的事件分析，第一步是要认识到前体报告系统的有效性取决于董事会，高管和高级管理人员将这些本地工作定义为在结构上必要的程度。履行与其他任何基本生产活动一样的公共责任和财务目标，并相应地分配智力和财务资源。但是，如果从会计角度将这些资源理解为对生产的“间接”行政贡献，则趋势是将其最小化。事件审查的范围和深度受到影响。
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