The document discusses the differences between workplace accidents and incidents. An accident occurs during work hours or commuting to/from work and results in physical harm, injury, or occupational illness. An incident is an unplanned and undesired event at work that could potentially cause physical damage, injury, or illness, but does not actually result in harm. Causes of accidents include employees, equipment, materials, and environment, while incidents are caused by natural factors that are unpredictable.