## 4 Results
### Differences by Company Size  
The first variable used to create the groups refers to company size. In the dataset, the original variable has four categories: up to 49 employees (205 observations), between 50 and 149 employees (91 observations), between 150 and 249 employees (18 observations), and 250 or more employees (30 observations). To balance the groups and make the test more robust, thereby improving its ability to detect differences and reducing the likelihood of  
Figure 11: Level of implementation of good practices in RE principles, categorized by RAG dimension, distinguishing the actions related to the Learn dimension in the case of an accident and near-miss scenario. Figure 10: Distribution of responses regarding the level of implementation of actions following a near-miss scenario. false positive or false negative errors, the data were aggregated into two new groups: small companies (205 observations, with companies having \(\leq\) 49 employees) and medium-large companies (139 observations, with companies having > 49 employees). A random sample of 139 observations was then taken from the small companies' group (group_1) to balance it with the medium-large companies' group (group_2), each with 139 observations. Indeed, having two groups of equal or similar size makes the comparison more robust, as the ranks are distributed in an equitable, meaningful, and reliable manner, reducing the likelihood of Type I and Type II errors. Tables 2 and 3 provide an overview of the technical measures associated with the four RE dimensions, considering both accident and near-miss cases, and distinguishing between different enterprise sizes. \begin{table}
\begin{tabular}{c c c c} \hline \hline  & \multicolumn{3}{c}{**MONITOR**} \\ \hline
**Importance Level** & \
\begin{tabular}{c} **Medium-Large** \\ **Companies** \\ \end{tabular} & **Small Companies** & **Total** \\ \hline Very Important & 18.31\% & 30.23\% & 48.55\% \\ Important & 8.72\% & 16.28\% & 25.00\% \\ Not Very Important & 9.01\% & 9.74\% & 18.75\% \\ Not Important At & 4.36\% & 3.34\% & 7.70\% \\ All & 40.41\% & 59.59\% & 100.00\% \\ \hline \hline \end{tabular}
\begin{tabular}{c c c c} \hline \hline  & \multicolumn{3}{c}{**RESPOND**} \\ \hline
**Importance Level** & \
\begin{tabular}{c} **Medium-Large** \\ **Companies** \\ \end{tabular} & **Small Companies** & **Total** \\ \hline Very Important & 29.36\% & 42.73\% & 72.09\% \\ Important & 8.28\% & 12.50\% & 20.78\% \\ Not Very Important & 1.74\% & 3.05\% & 4.80\% \\ Not Important At & 1.02\% & 1.31\% & 2.33\% \\ All & 40.41\% & 59.59\% & 100.00\% \\ \hline \hline \end{tabular}
\begin{tabular}{c c c c} \hline \hline  & \multicolumn{3}{c}{**ANTICIPATE**} \\ \hline
**Importance Level** & \
\begin{tabular}{c} **Medium-Large** \\ **Companies** \\ \end{tabular} & **Small Companies** & **Total** \\ \hline Very Important & 23.89\% & 36.77\% & 60.66\% \\ Important & 11.72\% & 16.09\% & 27.81\% \\ Not Very Important & 3.15\% & 4.41\% & 7.56\% \\ Not Important At & 1.65\% & 2.33\% & 3.97\% \\ All & 40.41\% & 59.59\% & 100.00\% \\ \hline \hline \end{tabular}
\begin{tabular}{c c c c} \hline \hline  & \multicolumn{3}{c}{**LEARN**} \\ \hline
**Importance Level** &
\begin{tabular}{c} **Medium-Large** \\ **Companies** \\ \end{tabular} & **Small Companies** & **Total** \\ \hline Very Important & 25.41\% & 36.92\% & 62.33\% \\ Important & 10.99\% & 16.05\% & 27.03\% \\ Not Very Important & 3.08\% & 5.00\% & 8.08\% \\ Not Important At & 0.93\% & 1.63\% & 2.56\% \\ All & 40.41\% & 59.59\% & 100.00\% \\ \hline \hline \end{tabular}
\end{table} 
Table 2: Overview of the technical measures associated with the four RE dimensions and distinguishing between different enterprise sizes—accident scenario.