1) Cost of workers' compensation insurance (59 percent);

2) "Right thing to do" (51 percent);

3) "Increases profitability" (33 percent);

4) Federal/State safety rules (31 percent);

5) "Too many accidents" (29 percent);

6) Employee morale (26 percent);

7) Productivity (23 percent);

8) OSHA fines (20 percent);

9) Employee concerns (5 percent); and

10) Recommendations of outside experts (13 percent).

Source: Survey by the National Federation of Independent Business, Motivating Safety in the Workplace (June 1995)