We talk a lot about excellence, what it means to be the best of the best. Measuring ourselves against our peers, analyzing how we rank against our contemporaries, seeing how we stack up against our competitors.

When credit is due, it should be given—and that's exactly what we're doing in this issue. In these pages, we salute Broward County, Fla., theme-park operators Cedar Fair Entertainment and Southwest Airlines for their achievements in workers' compensation risk management.

All three organizations have a valuable story to tell, one from which we can all learn something about not just containing costs, but also about taking better care of the personnel that keep one's business moving forward. If a for-profit organization has a direct responsibility to its shareholders, so too does it have a responsibility to its employees regarding their well-being.

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