Risked Based Process Safety - AIChE

2y ago
9 Views
2 Downloads
1,007.84 KB
44 Pages
Last View : 1m ago
Last Download : 3m ago
Upload by : Julius Prosser
Transcription

Risked Based ProcessSafety OverviewA summary of the risk based processsafety (RBPS) management approachas detailed in Guidelines for Risk BasedProcess Safety.Center for Chemical Process Safety120 Wall StreetNew York, NY 2014 American Institute of Chemical EngineersISBN: 978-0-8169-1080-9iv

Risked Based Process SafetyOverviewii

iii

Risked Based Process SafetyOverviewAn AIChE Technology CommunityCENTER FOR CHEMCIAL PROCESS SAFETYof theAmerican Institute of Chemical Engineers120 Wall Street, New York, New York 10005iv

Copyright 2014American Institute of Chemical Engineers, Inc.120 Wall StreetNew York, NY 10005All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted inany form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise without theprior permission of the copyright owner. AIChE and CCPS are trademarks owned by the American Institute ofChemical Engineers. These trademarks may not be used without the prior express written consent of theAmerican Institute of Chemical Engineers. The use of this product in whole or in part for commercial use isprohibited without the prior express written consent of the American Institute of Chemical Engineers. To obtainappropriate license and permission for such use contact CCPS at 646-495-1371, ccps@aiche.org.For general information on our other products and services please contact ccps@aiche.org.Library of Congress Cataloging-in-Publication Data:CIP data applied forISBN 978-0-8169-1080-9It is sincerely hoped that the information presented in this document will lead to an even more impressive safetyrecord for the entire industry. However, the American Institute of Chemical Engineers, its consultants, CCPSTechnical Steering Committee and Subcommittee members, their employers, their employers’ officers anddirectors disclaim making or giving any warranties or representations, express or implied, including with respectfitness, intended purpose, use or merchantability and/or correctness or accuracy of the content of the informationpresented in this document. As between (1) American Institute of Chemical Engineers, its consultants, CCPSTechnical Steering Committee and Subcommittee members, their employers, their employers’ officers anddirectors and (2) the user of this document, the user accepts any legal liability or responsibility whatsoever for theconsequences of its use or misuse.v

CONTENTSPrefaceAcronyms and Abbreviations1.1.11.21.31.4IntroductionPurpose of these GuidelinesBackgroundManagement System ConceptsApplication of RBPS Guidelines2.2.12.2Overview of Risk Based Process SafetyStrategic Approaches to Process Safety ManagementRisk Based Process Safety Design and Improvement Criteria3.Introduction to RBPS Management System Foundational Blocks4.4.1RBPS Pillar (Foundational Block) and Element Definitions and DescriptionsPillar (Foundational Block) - Commitment to Process Safety4.1.1 Element – Process Safety Culture4.1.2 Element – Compliance with Standards4.1.3 Element – Process Safety Competency4.1.4 Element – Workforce Involvement4.1.5 Element – Stakeholders OutreachPillar (Foundational Block) – Understanding Hazards and Risks4.2.1 Element – Process Knowledge Management4.2.2 Element – Hazard Identification and Risk AnalysisPillar (Foundational Block) – Manage Risk4.3.1 Element – Operating Procedures4.3.2 Element – Safe Work Practices4.3.3 Element – Asset Integrity and Reliability4.3.4 Element – Contractor Management4.3.5 Element – Training and Performance Assurance4.3.6 Element – Management of Change4.3.7 Element – Operational Readiness4.3.8 Element – Conduct of Operations4.3.9 Element – Emergency ManagementPillar (Foundational Block) – Learn from Experience4.4.1 Element – Incident Investigation4.4.2 Element – Measurements and Metrics4.4.3 Element – Auditing4.4.4 Element – Management Review and Continuous Improvement4.24.34.45.Referencevi

PREFACEThe American Institute of Chemical Engineers has been closely involved with process safety and losscontrol issues in the chemical and allied industries for more than four decades. Through its strong tieswith process designers, constructors, operators, safety professionals, and members of academia, AIChEhas enhanced communications and fostered continuous improvement of the industry’s high safetystandards. AIChE publications and symposia have become information resources for those devoted toprocess safety and environmental protection.AIChE created the Center for Chemical Process Safety (CCPS) in 1985 after the chemical disasters inMexico City, Mexico, and Bhopal, India. The CCPS is chartered to develop and disseminate technicalinformation for use in the prevention of major chemical accidents. The center is supported by more than150 chemical process industry sponsors who provide the necessary funding and professional guidance toits technical committees. The major product of CCPS activities has been a series of guidelines to assistthose implementing various elements of a process safety and risk management system. The bookGuidelines for Risk Based Process Safety, CCPS, 2007 is part of that series.Process safety practices and formal safety management systems have been in place in some companiesfor many years. Nevertheless, many organizations continue to be challenged by inadequatemanagement system performance, resource pressures, and stagnant process safety results. To promoteprocess safety management excellence and continuous improvement throughout industry, CCPS createdrisk-based process safety (RBPS) as the framework for the next generation of process safetymanagement.This new framework builds upon ideas first published by the AIChE in 1989 in its book titled Guidelinesfor Technical Management of Chemical Process Safety that were further refined in AIChE’s 1992 booktitled Plant Guidelines for Technical Management of Chemical Process Safety. The RBPS approachrecognizes that all hazards and risks are not equal; consequently, it advocates that more resourcesshould be focused on more significant hazards and higher risks. The approach is built on fourfoundational blocks: Commit to Process SafetyUnderstand Hazards and RiskManage RiskLearn from ExperienceThese pillars (foundational blocks) are further divided into 20 pillar elements. The 20 RBPS elementsbuild and expand upon the original 12 elements proposed in the 1989 work, reflecting 15 years ofprocess safety management implementation experience and well-established best practices from avariety of industries. The safety record within the chemical and allied process industries is impressive.CCPS member companies, as well as the industry in general, are committed to continually improving onthis impressive safety record. It is CCPS’s hope that adopting a risk-based approach to managing processsafety will become an integral part of this effort.vii

The purpose of this document is to provide a brief introduction to the concept of risk based processsafety. It is a summary of the information in Guidelines for Risked Based Process Safety, CCPS, 2007(RBPS). It is not meant to be a replacement for the RBPS book, but is intended to provide an overview ofthe principles and content of the book. The RBPS book contains detailed information on how toimplement RBPS at your facility. For each element there is an overview, discussion of key principles andessential features, suggestions on possible work activities, suggestions on how to improve effectivenessin existing programs , ideas on metrics, suggestions on management review and references. Afterreading this pamphlet, it is recommended that the reader obtain the book Guidelines for Risk BasedProcess Safety, CCPS, 2007 to facilitate implementation of a risked based process safety managementsystem.Scott BergerExecutive DirectorCenter for Chemical Process SafetyAmerican Institute of Chemical Engineersviii

ACRONYMS AND ABBREVIATIONSAIChEAmerican Institute of Chemical EngineersCCPSCenter for Chemical Process SafetyEPAU.S. Environmental Protection AgencyHIRAhazard identification and risk analysisITPMinspection, testing, and preventive maintenanceKSAknowledge, skills, and abilityMOCmanagement of changeMSDSmaterial safety data sheetOSHAU.S. Occupational Safety and Health AdministrationRBPSrisk-based process safetyix

1.INTRODUCTIONProcess safety management is widely credited for reductions in major accident risk and improvedprocess industry performance. Process safety practices and formal safety management systems havebeen in place in some companies for many years. Over the past 20 years, government mandates forformal process safety management systems in Europe, the U.S., and elsewhere have promptedwidespread implementation of a management systems approach to process safety management.However, after an initial surge of activity, process safety management activities appear to havestagnated within many organizations. Incident investigations continue to identify inadequatemanagement system performance as a key contributor to the incident. And audits reveal a history ofrepeat findings indicating chronic problems whose symptoms are fixed again and again withouteffectively addressing the technical and cultural root causes.While all of these issues may not have occurred in your company, they have all happened to somedegree in other companies. Left unchecked, such issues can do more than cause stagnation; they canleave organizations susceptible to losing their focus on process safety, resulting in a serious decline inprocess safety performance or a loss of emphasis on achieving process safety excellence. This is one ofthe reasons the Center for Chemical Process Safety (CCPS) created the next generation process safetymanagement framework – Risk Based Process Safety (RBPS).1.1Purpose of These GuidelinesThe purpose of these RBPS Guidelines is to help organizations design and implement more effectiveprocess safety management systems. These Guidelines provide methods and ideas on how to (1) designa process safety management system, (2) correct a deficient process safety management system, or (3)improve process safety management practices. The RBPS approach recognizes that all hazards and risksin an operation or facility are not equal; consequently, apportioning resources in a manner that focuseseffort on greater hazards and higher risks is appropriate. Using the same high-intensity practices tomanage every hazard is an inefficient use of limited resources. A risk-based approach reduces thepotential for assigning an undue amount of resources to managing lower-risk activities, thereby freeingup resources for tasks that address higher-risk activities.These Guidelines offer two central strategies for how companies can succeed in applying theirmanagement system: Use RBPS criteria to design, correct, or improve process safety management system elements.Review the work activities associated with each element and update them based on:(1) An understanding of the risks associated with the facilities and operations.(2) An understanding of the demand for process safety activities and the resources needed forthese activities.(3) An understanding of how process safety activities are influenced by the process safety culturewithin the organization.Focus on process safety effectiveness as a function of performance and efficiency. Use metrics tomeasure performance and efficiency so that finite resources can be applied in a prioritized manner1

to the large number of competing process safety needs. Use management reviews to verify thatthe organization is doing the right things well in its journey toward process safety excellence.1.2BackgroundCauses of chemical process incidents can be grouped in one or more of the following categories: Technology failures Human failures Management system failures External circumstances and natural phenomenaFor many years, companies focused their accident prevention efforts on improving the technology andhuman factors. In the mid-1980s, following a series of serious chemical accidents around the world,companies, industries, and governments began to identify management systems (or the lack thereof) asthe underlying cause for these accidents. Companies were already adopting management systemsapproaches in regard to product quality, as evidenced by various Total Quality Management initiatives,with widely reported success. Companies developed policies, industry groups published standards, andgovernments issued regulations, all aimed at accelerating the adoption of a management systemsapproach to process safety. Thus, the initial, somewhat fragmented, hazard analysis and equipmentintegrity efforts were gradually incorporated into integrated management systems. The integratedapproach remains a very useful way to focus and adopt accident prevention activities. More recently,inclusion of manufacturing excellence concepts has focused attention on seamless integration of effortsto sustain high levels of performance in manufacturing activities. Done well, manufacturing excellencedeeply embeds process safety management practices into a single, well-balanced process for managingmanufacturing operations.1.3Management Systems ConceptsIn RBPS, the term management system means:A formally established and documented set of activities designed to produce specific resultsin a consistent manner on a sustainable basis.These activities must be defined in sufficient detail for workers to reliably perform the required tasks.For process safety management, the CCPS initially compiled a set of important characteristics of amanagement system, which were published in the Guidelines for Technical Management of ChemicalProcess Safety. The CCPS gleaned those important characteristics from interactions with its membercompanies and traditional business process consulting firms that had significant experience in evaluatingmanagement systems. Those guidelines were the first generic set of principles to be compiled for use indesigning and evaluating process safety management systems.1.4Application of RBPS GuidelinesIn general, the RBPS management system is meant to address process safety issues in all operationsinvolving the manufacture, use, or handling of hazardous substances or energy. Each company must2

decide which physical areas and phases of the process life cycle should be subject to RBPS, using therisk-based thought process to decide the depth of detail to use in meeting process safety objectives.2.OVERVIEW OF RISK BASED PROCESS SAFETY2.1Strategic Approaches to Process Safety ManagementOver the years, the process industries have evolved several strategic approaches for chemical accidentand loss prevention (Figure 2.1). At any given time, industries, companies, and facilities will not findthemselves at the same point along this spectrum. In fact, different departments within a facility,different functions within a department, or the same departmental function at different times maychoose to implement multiple strategies at the same time.Standardsbased StrategyCompliancebased StrategyWhat should I do?What do I have todo?ContinuousImprovementbased StrategyHow can I improvebased on myexperience?Risk-basedStrategyHow can I bettermanage risk?FIGURE 2.1. Evolution of Process Safety and Accident/Loss Prevention StrategiesUnderstanding the risk associated with an activity requires answering the following questions: What can go wrong?How bad could it be?How often might it happen?Based upon the level of understanding of these answers, a company can decide what actions, if any, areneeded to eliminate, reduce, or control existing risk.2.2Risk Based Process Safety Design and Improvement CriteriaThe main objective of this RBPS approach is to help an organization build and operate a more effectiveprocess safety management system. These Guidelines describe how to design or improve each processsafety activity so that the energy put into the activity is appropriate to meet the anticipated needs forthat activity.The RBPS strategic approach is founded on the principle that appropriate levels of detail and rigor inprocess safety practices are predicated on three factors: A sufficient understanding of the risk associated with the processes on which the process safetypractices are focused.The level of demand for process safety work activity (e.g., the number of change requests thatmust be reviewed each month) compared to the resources that are available.The process safety culture within which the process safety practices will be implemented.3

3.INTRODUCTION TO RBPS MANAGEMENT SYSTEM PILLARS (MAIN FOUNDATIONALBLOCKS)An RBPS management system incorporates four main accident prevention pillars (foundational blocks)(Figure 3).ElementsPillars(Foundational Blocks)(Sctio(Section3)Figure 3: Pillars (Foundational Blocks) and associated Elements that constitute a sturdy RBPSManagement System 1st Pillar (Foundational Block) - Authentic commitment to process safety is the cornerstone ofprocess safety excellence. Management commitment has no substitute. Organizationsgenerally do not improve without strong leadership and solid commitment. The entireorganization must make the same commitment. A workforce that is convinced that theorganization fully supports safety as a core value will tend to do the right things, in the rightways, at the right times, even when no one is looking. This behavior should be consistentlynurtured, and celebrated, throughout the organization. Once it is embedded in the companyculture, this commitment to process safety can help sustain the focus on excellence in the moretechnical aspects of process safety.2nd Pillar (Foundational Block) - Organizations that understand hazards and risk are better ableto allocate limited resources in the most effective manner. Industry experience hasdemonstrated that businesses using hazard and risk information to plan, develop, and deploystable, lower-risk operations are much more likely to enjoy long term success.3rd Pillar (Foundational Block) - Managing risk focuses on three issues:(1) Prudently operating and maintaining processes that pose the risk.(2) Managing changes to those processes to ensure that the risk remains tolerable.(3) Preparing for, responding to, and managing incidents that do occur.4

Managing risk helps a company or a facility deploy management systems that help sustain longterm, incident-free, and profitable operations.4th Pillar (Foundational Block) - Learning from experience involves monitoring, and acting on,internal and external sources of information. Despite a company’s best efforts, operations donot always proceed as planned, so organizations must be ready to turn their mistakes – andthose of others – into opportunities to improve process safety efforts. The most cost effectiveways to learn from experience are to:(1) Apply best practices to make the most effective use of available resources.(2) Correct deficiencies exposed by internal incidents and near misses.(3) Apply lessons learned from other organizations.In addition to recognizing these opportunities to better manage risk, companies must alsodevelop a culture and infrastructure that helps them remember the lessons and apply them inthe future. Metrics can be used to provide timely feedback on the workings of RBPSmanagement systems, and management review, a periodic honest self-evaluation, helps sustainexisting performance and drive improvement in areas deemed important by management.Focusing on these four foundational blocks should enable an organization to improve its process safetyeffectiveness, reduce the frequency and severity of incidents, and improve its long-term safety,environmental, and business performance. This risk-based approach helps avoid gaps, inconsistencies,and excess work, insufficient work, and rework that can lead to system failure. For process safetymanagement to work most effectively, companies should integrate their RBPS practices with othermanagement systems, such as those for product quality, equipment and human reliability, personnelhealth and safety, environmental protection, and security.4. RBPS PILLAR (FOUNDATIONAL BLOCK) AND ELEMENTDEFINITIONS AND DESCRIPTIONSThe following pages include definitions and brief descriptions of the key principles of each of the twentyelements of RBPS.4.1 PILLAR (FOUNDATIONAL BLOCK) - COMMIT TO PROCESS SAFETY4.1.1 ELEMENT - PROCESS SAFETY CULTUREOverview: Developing, sustaining, and enhancing the organization’s process safety culture isone of five elements in the Commit to Process Safety Pillar (Foundational Block). Processsafety culture has been defined as, “the combination of group values and behaviors thatdetermine the manner in which process safety is managed”. More succinct definitions include,“How we do things around here,” “What we expect here,” and “How we behave when no one iswatching.” Investigations of catastrophic events, such as the Longford gas plant explosion andthe Piper Alpha disaster, have identified common process safety culture weaknesses that areoften factors in other serious incidents.The following key principles should be addressed when developing, evaluating, or improving anymanagement system for the process safety culture element:5

Maintain a Dependable PracticeMaintaining a dependable practice means ensuring that the practice is implementedconsistently over time. With respect to the process safety culture element, the followingfour essential features will help achieve and maintain a sound process safety culture.o Establish process safety as a core value.o Provide strong leadership.o Establish and enforce high standards of performances.o Document the process safety culture emphasis and approach. Develop and Implement a Sound CultureThe attitudes and behaviors that an organization accepts as valid and subsequentlyincorporates into its culture are those that have been demonstrated to successfully dealwith the challenges faced by the organization. The following essential features will help anorganization manage its process safety challenges:o Maintain a sense of vulnerability.o Empower individuals to successfully fulfill their safety responsibilities.o Defer to expertise.o Ensure open and effective communications.o Establish a questioning/learning environment.o Foster mutual trust.o Provide timely response to process safety issues and concerns. Monitor and Guide the Cultureo4.1.2Provide continuous monitoring of performance.ELEMENT - COMPLIANCE WITH STANDARDSOverview: Identifying and addressing relevant process safety standards, codes, regulations, andlaws over the life of a process are one of the five elements in the Commit to Process SafetyPillar (Foundational Block). Standards is a system to identify, develop, acquire, evaluate,disseminate, and provide access to applicable standards, codes, regulations, and laws that affectprocess safety. The standards system addresses both internal and external standards; nationaland international codes and standards; and local, state, and federal regulations and laws. Thesystem makes this information easily and quickly accessible to potential users. The standardssystem interacts in some fashion with every RBPS management system element. Knowledge ofand conformance to standards helps a company (1) operate and maintain a safe facility, (2)consistently implement process safety practices, and (3) minimize legal liability. . The standardssystem also forms the basis for the standards of Responsible Care used in an audit program todetermine management system conformance.The following key principles should be addressed when developing, evaluating, or improving anysystem for the standards element:6

Maintain a Dependable PracticeWhen a company identifies or defines an activity to be undertaken, that company likelywants the activity to be performed correctly and consistently over the life of the facility.The following essential features help ensure that process safety management activities areexecuted dependably across a facility involving a variety or people and situations:o Ensure consistent implementation of the standards system.o Identify when standards compliance is needed.o Involve competent personnel.o Ensure that standards compliance practices remain effective. Conduct Compliance Work ActivitiesThe actual work required to maintain compliance to standards, codes, regulations, and lawsis conducted in the other RBPS elements. The standards system provides a communicationmechanism for informing management and personnel about the company’s obligations andcompliance status. In addition, the standards element is the focal point for monitoringchanges to obligations and the potential impact of those changes on the company.o Provide appropriate inputs to standards activities.o Conduct compliance assurance activities.o Determine compliance status periodically as required and provide a status report tomanagement.o Review the applicability of standards as new information or changes arise. Follow Through on Decisions, Actions, and Use of Compliance ResultsThe results of compliance status evaluations may dictate action by the company. Ifcompliance is achieved, then no action is typically needed beyond possible notification ofcompliance to outside parties, as required. When compliance is not achieved, thenmanagement is informed, and the standards element participates in activities to regaincompliance. The standards element is the archive for all compliance records.o Update compliance documents and reports as needed.o Communicate conformance or submit compliance assurance records to theappropriate external entity.o Maintain element work records.4.1.3ELEMENT - PROCESS SAFETY COMPETENCTYOverview: Developing, sustaining, and enhancing the organization’s process safety competencyis one of five elements in the Commit to Process Safety Pillar (Foundational Block). Developingand maintaining process safety competency encompasses three interrelated actions:(1) continuously improving knowledge and competency, (2) ensuring that appropriateinformation is available to people who need it, and (3) consistently applying what has beenlearned.The following key principles should be addressed when developing, evaluating, or improving anymanagement system for the competency element:7

Maintain a Dependable PracticeAlmost all companies profess to be learning organizations that aspire to a high degree ofcompetency. However, those that are successful in this pursuit intentionally foster learningby establishing objectives and making plans to achieve the objectives. Normally, one ormore of several conditions are necessary for an organization to invest in process safetycompetency: (1)a business case describes the expected benefits and the level of resourcesthat must be invested to achieve those benefits, (2)the organization inherently valuestechnology and places particular value on enhancing its process safety competency, (3)theorganization believes that decisions should be based on knowledge that is supported byfacts, and any significant improvement in the body of knowledge will lead to betterdecisions, thereby reducing risk and improving performance.o Establish objectives.o Appoint a champion.o Identify corollary benefits.o Develop a learning plan.o Promote a learning organization.o Tolerates errors and mistakes, but learns from them. Execute Activities that Help Maintain and Enhance Process Safety CompetencyOwners, budgets, plans, and objectives alone are normally insufficient to bring aboutpositive change. These need to be transformed into actions that improve competency.o Appoint technology steward.o Document knowledge.o Ensure that information is accessible.o Provide structure.o Push knowledge to appropriate personnel.o Apply knowledge.o Update information.o Promote person-to-person contact.o Plan personnel transitions.o Solicit knowledge from external sources. Evaluate and Share ResultsGood management systems have a plan-do-check-act feature. In some cases, the steps areobvious and difficult to miss. If a facility undertakes a project to expand the output of a unitby 20%, the obvious “check” step, operate at the increased rate, will be integrated into theproject. However, this model is often not applied to “softer” work activities that are part ofthe competency element; an organization may continue to provide resources to an activitysimply because it always has. Companies that periodically check the value derived fromactivities that are part of the competency element are more likely to maintain the vitality ofthese activities.o Evaluate the utility of existing efforts.o Solicit needs from operating units.8

Adjust PlansPeriodically (e.g., annually) review the status of efforts to promote process safetycompetency. With one eye looking toward what is currently working well and the otherfocused on upcoming challenges, revise the plans to more closely align the activities withthe perceived needs.4.1.4ELEMENT - WORKFORCE INVOLVEMENTOverview: Promoting the active involvement of personnel at all levels of the organization is oneof five elements in the Commit to Process Safety Pillar (Foundational Block). Workers, at alllevels and in all positions in an organization, should have roles and responsibilities for enhancingand ensuring the safety of the organization’s operations. However, some workers may not beaware of all of their opportunities to contribute. Some organizations may not effectively tapinto the full expertise of their workers or, worse, may even discourage workers who seek tocontribute through what the organization views as a nontraditional role. Workforce involvementprovides a system for enabling the active participation of company and contractor workers inthe design, development, implementation, and continuous improvement of the RBPSmanagement system.The following key principles should be addressed when developing, evaluatin

those implementing various elements of a process safety and risk management system. The book Guidelines for Risk Based Process Safety, CCPS, 2007 is part of that series. Process safety practices and formal safety management sys

Related Documents:

American Institute of Chemical Engineers ( AIChE ): . PROCESS TECHNOLOGY CONFEREN. CE. AICHE SOUTHWEST. 12TH 2020. Held 1-2 October 2020, Online. Softcover 30 pages 9781713821229 . CONFERENCE AT THE 2020 AICHE SPRING MEETING AND 16TH GLOBAL CONGRESS ON PROCESS SAFETY .

AIChE Catalysis and Reaction Engineering Practice Award T he Catalysis and Reaction Engineering (CRE) Division of the American Institute of Chemical Engineers (AIChE) is delighted to announce that Rostam J. Madon of BASF Catalysts, LLC has been selected as the recipient of the AIChE CRE Division Practice Award for 2009. This award recognizes .

Monday, March 13, 2023 7:00 AM Complimentary Breakfast 8:00 AM Session #: 2023 AIChE Spring Meeting and 19th GCPS AGILE Award Keynote Address Location: George R. Brown Convention Center Grand Ballroom BC Welcome and Introductions Presented by Christine Grant, AIChE President and Darlene Schuster, Executive Director and Chief Executive Officer, AIChE

up resources for tasks that address higher-risk activities. These . Guidelines. offer two central strategies for how companies can succeed in applying their management system: Use RBPS criteria to design, correct, or improve process safety management system elements. Review the work activities associated with each element and update them based on: (1) An understanding of the risks .

For instance, the DIERS group should have a presence, with or without a booth, at the 6th Annual AIChE Southwest Process Technology Conference meeting on October 9-10, 2015 in Houston prior to the FallDIERS meeting. Participation will allow us an opportunity to network with AIChE members and promote our organization locally.

Nothing Risked, Nothing Gained: Richard Powers' Gain and the Horizon of Risk Aaron Jaffe 1 For a recent, real life version of this theme, gain without risk, it would be hard to improve on No Impact Man. In early 2007, his story swept through the media.

4 Tier 2 - Process Safety Event Indicators 4.1 Tier 2 Indicator Purpose 4.2 Tier 2 Process Safety Event Thresholds 5 Reporting Process Safety Event Tier 1 and Tier 2 Metrics 5.1 Rate Adjusted Metrics 5.2 Industry Process Safety Metrics 5.3 PSE Metrics Interpretations and Examples

Sarjana Akuntansi Syariah (S.Akun) Pada Program Studi Akuntansi Syariah Menyetujui Pembimbing I Pembimbing II Drs. Sugianto, MA Kamilah, SE, AK, M.Si NIP. 196706072000031003 NIP. 197910232008012014 Mengetahui Ketua Jurusan Akuntansi Syariah Hendra Harmain, SE., M. Pd NIP. 197305101998031003 . LEMBARAN PERSETUJUAN PENGUJI SEMINAR Proposal skripsi berjudul “PERLAKUAN AKUNTANSI TERHADAP .