Firms devote significant resources to safety-training programs with the aim to mitigate financial loss due to safety incidents and create customer value. From both practical and theoretical perspectives, it is important to know (1) whether safety-training programs mitigate financial loss, so...

Frontmatter -- Foreword -- Preface -- Contents -- 1. Introduction -- 2. Fair Value for Rate-Making Purposes -- 3. Original Cost and Cost of Reproduction -- 4. Depreciation, Intangible Values, and the Future Rate Base -- 5. Economic Analysis of Fair Return -- 6. Criteria of a Fair Rate of Return...